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PT Bank Mandiri Taspen
2024 Laporan Tahunan
Annual Report
Peningkatan Berkelanjutan & Operasional Unggul
untuk Menghadapi Tantangan Masa Depan
Continuous Improvement & Excellent Operations
to Embrace Future Challenges
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Page 3
Peningkatan Berkelanjutan &
Operasional Unggul untuk Menghadapi
Tantangan Masa Depan
Continuous Improvement & Excellent Operations
to Embrace Future Challenges
Di tengah perubahan teknologi, harapan nasabah, serta Amidst technological changes, customer expectations,
tantangan sosial dan lingkungan, Bank Mandiri Taspen and social and environmental challenges, Bank Mandiri
menempatkan perbaikan berkelanjutan (continuous Taspen places continuous improvement and operational
improvement) dan keunggulan operasional sebagai excellence as the main foundation in maintaining
fondasi utama dalam mempertahankan daya saing competitiveness and creating long-term value. Bank
dan menciptakan nilai jangka panjang. Bank Mandiri Mandiri Taspen is committed to continuing to innovate
Taspen berkomitmen untuk terus melakukan inovasi and improve every aspect of the business, both in terms
dan penyempurnaan dalam setiap aspek bisnis, baik of products, services, risk management systems, and
dari sisi produk, layanan, sistem manajemen risiko, HR quality. This improvement is dynamic and adaptive
maupun kualitas SDM. Peningkatan ini bersifat to market needs and regulatory developments.
dinamis dan adaptif terhadap kebutuhan pasar serta
perkembangan regulasi.
Keunggulan operasional di Bank Mandiri Taspen Operational excellence at Bank Mandiri Taspen is
diwujudkan melalui proses kerja yang efisien, realized through efficient, reliable, and high-standard
andal, dan berstandar tinggi. Bank Mandiri Taspen work processes. Bank Mandiri Taspen consistently
secara konsisten mencatatkan pertumbuhan kinerja records consistent performance growth and continues
yang konsisten dan terus tumbuh sustain. Dengan to grow sustainably. With optimal performance growth
pertumbuhan kinerja yang optimal dan permodalan and increasingly strong capital, Bank Mandiri Taspen
yang semakin kuat, Bank Mandiri Taspen berhasil has successfully moved up to KBMI II. Bank Mandiri
naik kelas ke KBMI II. Bank Mandiri Taspen akan terus Taspen will continue to align the direction and policies
menyelaraskan arah dan kebijakan bank sehingga of the bank so that it remains relevant to Customer
tetap relevan dengan kebutuhan Customer. needs.
Dengan fondasi peningkatan berkelanjutan With a foundation of continuous improvement and
dan operasional unggul, Bank Mandiri Taspen superior operations, Bank Mandiri Taspen prepares
mempersiapkan diri menghadapi tantangan masa itself to face future challenges. The Bank ensures that
depan. Bank memastikan bahwa ke depannya tidak in the future it will not only be able to survive, but
hanya mampu bertahan, tetapi juga tumbuh secara also grow sustainably and make a real contribution
berkelanjutan dan berkontribusi nyata terhadap to national development, especially in supporting
pembangunan nasional, khususnya dalam mendukung the welfare of the pensioner segment and micro-
kesejahteraan segmen pensiunan dan pelaku usaha entrepreneurs.
mikro.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 4
Kesinambungan Tema
Continuity of Theme
MELANJUTKAN PERTUMBUHAN
BERKELANJUTAN DI ERA DIGITAL
2023 LAPORAN TAHUNAN
ANNUAL REPORT Continuing Sustainable Growth
in the Digital Age
Bank Mandiri Taspen senantiasa berkomitmen untuk menciptakan Bank Mandiri Taspen is always committed to creating economic
pertumbuhan ekonomi menuju arah pembangunan berkelanjutan growth towards sustainable development in the current
di era digital saat ini. Dalam mewujudkan pertumbuhan tersebut, digital era. In realizing this growth, the Bank focuses on retail
Bank berfokus pada retail funding dan institusi. Dalam hal and institutional funding. In this case, Bank Mandiri Taspen
ini, Bank Mandiri Taspen meningkatkan retail funding pada is increasing retail funding in the pension and senior citizen
segmen pensiun dan senior citizen melalui pengembangan segments through developing digital banking products and
produk dan fitur digital banking serta mengembangkan funding features as well as developing funding in the MSE, institutional
pada segmen UMK, institusi, dan wholesale serta Pegawai and wholesale segments as well as VIP Employees and Pensioners.
dan Pensiunan VIP. Dalam rangka peningkatan pertumbuhan In order to increase this growth, Bank Mandiri Taspen synergizes
tersebut, maka Bank Mandiri Taspen bersinergi dengan Bank with Bank Mandiri to maximize the use of IT infrastructure and
Mandiri untuk memaksimalkan pemanfaatan Infrastruktur IT strengthen cooperation with PT TASPEN (Persero) & Group,
serta memperkuat kerjasama dengan PT TASPEN (Persero) & PT ASABRI (Persero) and Dapen in the form of IT integration,
Group, PT ASABRI (Persero) dan Dapen baik dalam bentuk product and service development. By developing these facilities
integrasi IT, pengembangan produk maupun layanan. Dengan and infrastructure, Bank Mandiri Taspen can increase customer
pengembangan sarana dan infrastruktur tersebut, Bank Mandiri base and funding, especially retail funding through digital
Taspen dapat meningkatkan customer based dan pendanaan development. Apart from that, Bank Mandiri Taspen can
terutama funding retail melalui pengembangan digital. Selain gradually increase innovation in services and products at Bank
itu, Bank Mandiri Taspen secara bertahap dapat meningkatkan Mandiri Taspen.
inovasi pada layanan dan produk yang ada di Bank Mandiri
Taspen.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 5
MEMPERCEPAT PERTUMBUHAN
BERKELANJUTAN UNTUK
MENGHADAPI TANTANGAN
MASA DEPAN
2022 LAPORAN TAHUNAN
ANNUAL REPORT Accelerating Sustainable Growth to Face
The Challenges of The Future
PT Bank Mandiri Taspen berupaya untuk tetap tumbuh sustain PT Bank Mandiri Taspen strives to continue to grow sustainably
dan melalui masa krisis ini dengan tetap berkinerja baik. Untuk and through this crisis period by continuing to perform well. To
mengantisipasi dampak pandemi yang mungkin masih belum anticipate the impact of the pandemic, which may not end in
berakhir di tahun 2021, beberapa strategi/action plan telah 2021, the Bank implemented several strategies / action plans. The
dilakukan oleh Bank. Pencapaian kredit segmen pensiunan pension segment’s loan achievement was 113.2% and the micro
sebesar 113,2% dan mikro sebesar 115,6% jika dibandingkan segment was 115.6% when compared with the target. Achieving
dengan target. Tercapainya target kredit juga diiringi dengan the credit target was also accompanied by well-maintained
kualitas kredit yang tetap terjaga dengan rasio NPL di bulan credit quality with an NPL ratio of 0.78% in December 2020,
Desember 2020 sebesar 0,78% masih berada di bawah threshold still below the 5% threshold set by the regulator. The Bank’s
5% yang ditetapkan regulator. Ketahanan permodalan Bank capital resilience was maintained amidst escalating credit risk and
tetap terjaga di tengah meningkatnya risiko kredit dan langkah conservative steps by the Bank in establishing proper allowance
konservatif Bank dalam membentuk CKPN secara proper. Capital for impairment losses. The Capital Adequacy Ratio (CAR) at the
Adequacy Ratio (CAR) di akhir Desember 2020 tetap tinggi, yakni end of December 2020 remained high, namely 17.36%, which
17,36% masih berada di atas threshold 14% yang ditetapkan was still above the 14% threshold set by the regulator.
regulator.
Terkait dengan kinerja profitabilitas dan key ratio PT Bank Mandiri Regarding the profitability performance and key ratio of PT
Taspen sampai dengan posisi Desember 2020, NIM dapat terus Bank Mandiri Taspen until the position of December 2020, NIM
ditingkatkan ke posisi 6,40% atau meningkat sebesar 0,35% continued to increase to the position of 6.40% or an increase
secara year on year. Dari sisi rasio profitability ROA dan ROE on of 0.35% year on year. In terms of profitability ratios, ROA and
track sesuai dengan target yang ditetapkan sehingga Bank masih ROE on track were in accordance with the targets set so that
konsisten dalam menghasilkan profit bagi para shareholder. the Bank was still consistent in generating profit for shareholders.
PT Bank Mandiri Taspen juga berhasil mengelola Anggaran PT Bank Mandiri Taspen also succeeded in managing its Budget
secara prudent yang tercermin dari rasio CER yang menurun prudently as reflected in the lower CER ratio compared to the
dibandingkan tahun sebelumnya yakni 52,15% atau turun 2,9% previous year, namely 52.15% or a decrease of 2.9% year on year.
secara year on year. Laba bersih Bank dapat melampaui target The company’s net profit exceeded the predetermined target of
yang telah ditetapkan yakni sebesar Rp429,2 miliar atau tercapai IDR429.2 billion or reached 171.6%.
171,6%.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 6
MENINGKATKAN
KEUNGGULAN BISNIS MELALUI
PENGEMBANGAN DAN
MODERNISASI PROSES BISNIS
Improving Business Advantage Through
2021 LAPORAN TAHUNAN
ANNUAL REPORT the Development and Business Process
Modernization
Bank Mandiri Taspen telah mengembangkan strategi teknologi Bank Mandiri Taspen has developed an information technology
informasi dalam rangka pengembangan dan modernisasi proses strategy in the context of developing and modernizing business
bisnis. Strategi tersebut dikemas dalam 3 (tiga) fokus transformasi processes. The strategy is packaged in 3 (three) transformation
yaitu Transformasi People, Transformasi Process dan Transformasi focuses, namely People Transformation, Process Transformation
Technology. Transformasi People dilakukan dengan membangun and Technology Transformation. People transformation was
struktur organisasi yang didukung oleh tim dengan kompetensi carried out by building an organizational structure supported by
teknis dan managerial dengan menyempurnakan struktur a team with technical and managerial competence by completing
organisasi dan kapabilitas team dalam penggunaan teknologi dan the organizational structure and team capabilities in using
selaras dengan governance bank yang ada. Transformasi Process technology and in line with existing bank governance. Process
dilakukan dengan menerapkan methodology sesuai standar dan transformation was carried out by applying a methodology
best practice untuk meminimalisir risiko dan mengefisienkan according to standards and best practices to minimize risk
proses melalui otomatisasi. Penerapan transformasi proses ini and streamline processes through automation. One of the
salah satunya adalah dengan melakukan standarisasi proses implementations of this process transformation was by
teknologi informasi (TI) untuk meningkatkan quality development standardizing information technology (IT) processes to improve
dan operation serta peningkatan kemampuan strategic planning quality development and operations as well as increasing strategic
dan Arsitektur TI. Sedangkan Transformasi Technology dilakukan planning and IT architecture capabilities. Meanwhile, Technology
dengan mengembangkan teknologi dengan basis platform- Transformation was carried out by developing technology based
platform sesuai best practice terkini di industri perbankan. on platforms according to the latest best practices in the banking
industry.
Dalam rangka pengembangan modernisasi proses bisnis pada In the context of developing business process modernization, in
tahun 2021 Bank Mandiri Taspen telah melakukan Assessment 2021 Bank Mandiri Taspen conducted an Existing Banking Core
Core Banking Eksisting; menuntaskan pengembangan BM-One, Assessment; completed the development of BM-One, Treasury
Treasury System (Finacle), aplikasi eksisting serta pengoptimalan System (Finacle) as existing applications and optimization of SOA
SOA dan Big Data; memperkuat kondisi infrastruktur and Big Data; strengthened the condition of IT infrastructure;
IT; melaksanakan pengadaan baik sewa/beli perangkat; carried out procurement of both rental and purchase of
menuntaskan implementasi back up management, Software equipment; completed the implementation of back up
Define Network (SDN), optimalisasi Operasional IT Security, management, Software Define Network (SDN), optimization of
dan Application Performance Monitoring; serta melakukan IT Security Operations, and Application Performance Monitoring;
penyesuaian terhadap Struktur organisasi IT. Modernisasi and made adjustments to the IT organizational structure.
proses bisnis yang telah dilakukan di tahun 2021 telah mampu Business process modernization carried out in 2021 was able
meningkatkan kinerja operasional dan keuangan Bank Mandiri to improve the operational and financial performance of Bank
Taspen. Mandiri Taspen.
PT Bank Mandiri Taspen
4
Laporan Tahunan 2024
Page 7
MENGATASI TANTANGAN,
2020 LAPORAN TAHUNAN
ANNUAL REPORT
MENJADI SEMAKIN KUAT
Overcome Challenges, Develop Greatness
PT Bank Mandiri Taspen berupaya untuk tetap tumbuh sustain PT Bank Mandiri Taspen strives to continue to grow sustainably
dan melalui masa krisis ini dengan tetap berkinerja baik. Untuk and through this crisis period by continuing to perform well. To
mengantisipasi dampak pandemi yang mungkin masih belum anticipate the impact of the pandemic, which may not end in
berakhir di tahun 2021, beberapa strategi/action plan telah 2021, the Bank implemented several strategies / action plans. The
dilakukan oleh Bank. Pencapaian kredit segmen pensiunan pension segment’s loan achievement was 113.2% and the micro
sebesar 113,2% dan mikro sebesar 115,6% jika dibandingkan segment was 115.6% when compared with the target. Achieving
dengan target. Tercapainya target kredit juga diiringi dengan the credit target was also accompanied by well-maintained
kualitas kredit yang tetap terjaga dengan rasio NPL di bulan credit quality with an NPL ratio of 0.78% in December 2020,
Desember 2020 sebesar 0,78% masih berada di bawah threshold still below the 5% threshold set by the regulator. The Bank’s
5% yang ditetapkan regulator. Ketahanan permodalan Bank capital resilience was maintained amidst escalating credit risk and
tetap terjaga di tengah meningkatnya risiko kredit dan langkah conservative steps by the Bank in establishing proper allowance
konservatif Bank dalam membentuk CKPN secara proper. Capital for impairment losses. The Capital Adequacy Ratio (CAR) at the
Adequacy Ratio (CAR) di akhir Desember 2020 tetap tinggi, yakni end of December 2020 remained high, namely 17.36%, which
17,36% masih berada di atas threshold 14% yang ditetapkan was still above the 14% threshold set by the regulator.
regulator.
Terkait dengan kinerja profitabilitas dan key ratio PT Bank Mandiri Regarding the profitability performance and key ratio of PT
Taspen sampai dengan posisi Desember 2020, NIM dapat terus Bank Mandiri Taspen until the position of December 2020, NIM
ditingkatkan ke posisi 6,40% atau meningkat sebesar 0,35% continued to increase to the position of 6.40% or an increase
secara year on year. Dari sisi rasio profitability ROA dan ROE on of 0.35% year on year. In terms of profitability ratios, ROA and
track sesuai dengan target yang ditetapkan sehingga Bank masih ROE on track were in accordance with the targets set so that
konsisten dalam menghasilkan profit bagi para shareholder. the Bank was still consistent in generating profit for shareholders.
PT Bank Mandiri Taspen juga berhasil mengelola Anggaran PT Bank Mandiri Taspen also succeeded in managing its Budget
secara prudent yang tercermin dari rasio CER yang menurun prudently as reflected in the lower CER ratio compared to the
dibandingkan tahun sebelumnya yakni 52,15% atau turun 2,9% previous year, namely 52.15% or a decrease of 2.9% year on year.
secara year on year. Laba bersih Bank dapat melampaui target The company’s net profit exceeded the predetermined target of
yang telah ditetapkan yakni sebesar Rp429,2 miliar atau tercapai IDR429.2 billion or reached 171.6%
171,6%.
PT Bank Mandiri Taspen
5
2024 Annual Report
Page 8
Daftar Isi
Table of Contents
1 Tema dan Arti Tema / 10 Sekilas Tentang Bank Mantap /
Themes and Meaning of Themes Bank Mantap Overview
2 Kesinambungan Tema / Theme Continuity 12 Jejak Langkah / Milestones
6 Daftar Isi / Table of Contents 14 Kontribusi Terbaik Kami /
Our Best Contribution
KILAS KINERJA
Performance Highlights
24 Pencapaian Kinerja Perusahaan / 33 Aksi Korporasi / Corporate Action
Achievement of Company Performance
33 Aksi Penghentian Sementara Perdagangan Saham
26 Ikhtisar Data Keuangan Penting / Key Financial (Suspension) dan/atau Penghapusan Pencatatan
Highlight Saham (Delisting) / The Action of Provisional
Suspension of Share Trading (Suspension) and/or
26 Ikhtisar Keuangan dan Rasio Keuangan /
Delisting of Share
Financial Highlights and Financial Ratios
32 Informasi Obligasi, Sukuk dan/atau Obligasi Konversi
31 Ikhtisar Operasional / Operational Highlight
/ Bond Information, Sukuk and Conversion Bonds
32 Informasi Saham / Stock Information
34 Peristiwa Penting / Important Events
LAPORAN DIREKSI DAN DEWAN KOMISARIS
Report of Directors and Board of Commissioners
42 Laporan Direksi / Board of Directors’ Report Surat Pernyataan Anggota Direksi dan Anggota
Dewan Komisaris / Statement Letter Members
Laporan Dewan Komisaris / 76
60 of Directors and Members of the Board of
Board of Commissioners’ Report
Commissioners
PROFIL PERUSAHAAN
Company Profile
80 Identitas Perusahaan / Company Identity 104 Kegiatan Usaha Menurut Anggaran Dasar dan
yang Dijalankan / Business Activities Based on the
82 Nama dan Alamat Kantor Cabang dan Kantor
Articles of Association and are Conducted
Cabang Pembantu / Names and Addresses of Branch
Offices and Sub-Branch Offices 105 Produk dan Jasa / Products and Services
96 Brand Perusahaan / Company Brand 111 Daftar Keanggotaan Asosiasi /
Riwayat Singkat Perusahaan / List of Association Membership
100
Brief History of The Company 112 Wilayah Operasional / Operational Area
101 Keterangan Perubahan Nama / 116 Struktur Organisasi / Organizational Structure
Description of Name Change
118 Profil Direksi / Directors Profile
102 Visi, Misi dan Budaya Perusahaan /
Vision, Mission, and Company Culture 127 Profil Dewan Komisaris /
Board of Commissioners Profiles
102 Visi / Vision
132 Profil Pejabat Eksekutif / Executive Officers Profile
103 Misi / Mission
144 Profil Karyawan / Employee Profile
102 Review Visi dan Misi Oleh Dewan Komisaris dan
Direksi / Vision and Mission Review by Board of 144 Jumlah Karyawan Berdasarkan Jenis Kelamin /
Commissioners and Directors Number of Employees Based on Gender
102 Budaya Perusahaan / Corporate Culture 144 Jumlah Karyawan Berdasarkan Level Jabatan /
Number of Employees Based on Position Level
104 Kegiatan Usaha / Business Fields
PT Bank Mandiri Taspen
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144 Jumlah Karyawan Berdasarkan Rentang Usia / 148 Daftar Entitas Anak, Entitas Asosiasi dan Perusahaan
Number of Employees Based on Age Range Ventura Bersama / List of Subsidiaries, Associates and
Joint Venture Companies
145 Jumlah Karyawan Berdasarkan Tingkat Pendidikan
/ Number of Employees Based on Education Level 148 Struktur Grup Perusahaan /
Company Group Structure
145 Jumlah Karyawan Berdasarkan Status
Kepegawaian / Number of Employees Based on 149 Informasi Kelompok Usaha Bank /
Employment Status Bank Business Group Information
146 Komposisi Pemegang Saham / 150 Kronologi Penerbitan Saham /
Composition of Shareholders Share Listing Chronology
146 Komposisi 20 Pemegang Saham Terbesar / 151 Kronologi Penerbitan Obligasi /
Composition of The 20 Biggest Shareholders Chronology Issuing Bonds
146 Komposisi Pemegang Saham 5% atau Lebih / 152 Informasi Penggunaan Jasa Akuntan Publik (AP) dan
Composition of Shareholder Owning 5% or More Kantor Akuntan Publik (KAP) / Information on using
Shares the Services of Public Accounting (AP) and Public
Accounting Offices (KAP)
147 Komposisi Kelompok Pemegang Saham
Masyarakat Kurang dari 5% / Group of Society 154 Lembaga dan/atau Profesi Penunjang /
Shareholder Owning Less Than 5% Supporting Institutions and/or Professions
147 Kepemilikan Saham Dewan Komisaris, Direksi dan 155 Penghargaan dan Sertifikasi /
Manajemen / Share Ownership by the Board of Awards and Certifications
Commissioners, Directors and Management
158 Informasi pada Website Perusahaan /
147 Pemegang Saham Utama dan Pengendali / Information on the Company’s Website
Main Shareholders ad Controlling
ANALISIS DAN PEMBAHASAN MANAJEMEN ATAS KINERJA BANK
Management Discussion and Analysis of Bank Performance
162 Tinjauan Perekonomian / Economic Review 221 Fee Based Income / Fee Based Income
162 Analisis Perekonomian Global / 222 Struktur Modal / Capital Structure
Global Economic Analysis
226 Ikatan Material Investasi Barang Modal /
163 Analisis Perekonomian Nasional / Capital Goods Investment Materials Agreement
National Economic Analysis
227 Investasi Barang Modal / Capital Goods Investment
164 Analisis Industri Perbankan / Banking Industry Analysis
228 Komitmen dan Kontinjensi / Commitment and
165 Analisis Posisi Bank Mandiri Taspen Dalam Industri Contingency
Perbankan / Analysis of Bank Mandiri Taspen
229 Informasi dan Fakta Material Setelah Tanggal
Position in the Banking Industry
Laporan Akuntan / Subsequent Material
167 Tinjauan Operasional / Operational Review Information and Facts
168 Rencana Strategis Bank / Bank Strategic Plan 229 Prospek Usaha dan Strategi ke Depan Tahun 2025
172 Aspek Pemasaran / Marketing Aspect / Business Prospects and Future Strategies in 2025
172 Strategi Pemasaran / Marketing Strategy 233 Pencapaian Target dan Target Ke Depan /
Target Achievements and Future Targets
173 Pangsa Pasar / Market Share
233 Pencapaian Target / Target Achievements
175 Penanganan Pengaduan Nasabah /
Customer Complaints Management 236 Target Ke Depan (Proyeksi) 2025 /
Future Target (Projection) 2025
179 Tinjauan Operasi per Segmen Usaha /
Operation Review Per Business Segment 242 Kebijakan, Pengumuman dan Pembayaran Dividen /
Policy, Announcement and Payment of Dividend
192 Tinjauan Keuangan / Financial Review
244 Realisasi Penggunaan Dana Hasil Penawaran
192 Kinerja Keuangan / Financial Performance Umum / Realization of Fund Use Public Offering
192 Laporan Posisi Keuangan / Financial Position Report 244 Informasi Material Mengenai Investasi, Ekspansi,
205 Laporan Laba Rugi dan Penghasilan Penggabungan/ Peleburan Usaha, Divestasi,
Komprehensif Lain / Income Statement and Akuisisi, atau Restrukturisasi Hutang dan Modal
Other Comprehensive Income Report / Material Information Regarding Investment,
Expansion, Business Merger/Consolidation,
211 Laporan Arus Kas / Cash Flow Statement Divestment, Acquisition, or Debt and Capital
214 Kemampuan Membayar Utang dan Kolektibilitas Restructuring
Piutang / Ability to Pay Debt and Receivable 245 Informasi Transaksi Material yang Mengandung
Collectability Benturan Kepentingan dan/atau Transaksi dengan
218 Suku Bunga Dasar Kredit / Interest Rate on Credit Pihak Afiliasi / Material Information Containing
Conflict of Interest and/or Transactions with
219 Suku Bunga Pendanaan / Funding Interest Rate Affiliated Parties
220 Kualitas Aset Produktif / Productive Asset Quality
PT Bank Mandiri Taspen
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252 Kebijakan Pemberian Pinjaman Bagi Dewan 268 Kerangka Governansi, Pengelolaan dan Pengendalian
Komisaris/Direksi / Loans Provision Policy for the Aspek Perpajakan / Governance Framework,
Board of Commissioners/Directors Management and Control Aspect of Taxation
253 Perubahan Peraturan Perundang-Undangan dan 269 Larangan, Batasan dan/atau Hambatan Signifikan
Dampaknya / Changes to Legal Regulation and its Untuk Melakukan Penyediaan Dana Antara Bank dan
Impact Entitas Lain Dalam Suatu Kelompok Usaha /
Prohibitions, Limitations and/or Significant
265 Perubahan Kebijakan Akuntansi /
Obstacles To The Provision of Funds Between
Change in Accounting Policies
Banks and Other Entities in a Business Groups
266 Tingkat Kesehatan Bank / Bank Soundness Level
271 Transaksi Spot dan Transaksi Derivatif /
266 Informasi Kelangsungan Usaha / Spot Transactions and Derivative Transactions
Business Continuity Information
STRUKTUR PERMODALAN DAN PRAKTIK MANAJEMEN RISIKO
Capital Structure and Risk Management Practices
276 Struktur Permodalan / Capital Structure 303 Risiko Likuiditas / Liquidity Risk
280 Praktik Manajemen Risiko / 310 Risiko Tingkat Suku Bunga / Interest Rate Risk
Risk Management Practices
313 Risiko Pasar / Market Risk
280 Dasar Penerapan Manajemen Risiko / Basis for the
316 Risiko Operasional / Operational Risk
Implementation of Risk Management
317 Risiko Hukum / Legal Risk
280 Penerapan Manajemen Risiko Secara Umum /
Implementation of Risk Management in General 317 Risiko Stratejik / Strategic Risk
282 Pengawasan Aktif Direksi dan Dewan Komisaris / 318 Risiko Kepatuhan / Compliance Risk
Active Supervision of the Directors and Board of
318 Risiko Reputasi / Reputation Risk
Commissioners
319 Penerapan Manajemen Permodalan Terintegrasi /
289 Penerapan Manajemen Risiko Secara Khusus /
Implementation of Integrated Capital Management
Special Implementation of Risk Management
319 Pengungkapan Kuantitatif Praktik Manajemen Risiko /
289 Risiko Kredit / Credit Risk
Quantitative Disclosure of Risk Management Practices
SUMBER DAYA MANUSIA
Human Capital
364 Strategi Manajemen Sumber Daya Manusia / 370 Remunerasi / Remuneration
Strategy of Human Resources Management 370 Program Pensiun / Pension Program
366 Kebijakan dan Pelaksanaan Manajemen Sumber 371 System and Infrastructure Human Capital
Daya Manusia / Policy and Implementation of Human
372 Internalisasi Budaya / Culture Internalization
Resource Management
374 Keterbukaan Informasi Kepada Pegawai /
366 Rekrutmen / Recruitment
Disclosure of Information to Employees
366 Pengembangan Kompetensi /
Competency Development 375 Struktur Pengelola Sumber Daya Manusia / Structure
of Human Resource Management
368 Pengembangan Karir / Career Development
376 Rencana Kerja Sumber Daya Manusia 2025 /
369 Penilaian Kinerja / Work Assessment
The Human Resources Work Plan for 2025
TEKNOLOGI INFORMASI
Information Technology
380 Master Plan dan Strategi Teknologi Informasi / 384 Tata Kelola Teknologi Informasi /
Master Plan and Strategy of Information Technology Information Technology Governance
381 Inovasi Teknologi Informasi / 392 Struktur Pengelola Teknologi Informasi /
Information Technology Innovation Information Technology Management Structure
382 Infrastruktur Teknologi Informasi / Information 394 Strategi Pengembangan Teknologi Informasi
Technology Infrastructure Ke Depan / Information Technology Development
Strategies in the Future
PT Bank Mandiri Taspen
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TATA KELOLA PERUSAHAAN
Corporate Governance
Pencapaian dalam Penerapan Tata Kelola Perusahaan / Sanksi Administratif yang Dikenakan Kepada
398 Achievements in the Implementation of Corporate Perusahaan, Anggota Dewan Komisaris dan Direksi
Governance Oleh Otoritas Pasar Modal dan Otoritas Lainnya /
642 Administrative Sanctions Imposed on Companies,
Dasar Penerapan Tata Kelola Perusahaan / The Basic
398 Members of The Board Of Commissioners and
of Corporate Governance / Implementation
Board of Directors By Capital Market Authorities
Struktur dan Mekanisme Tata Kelola Perusahaan / and Other Authorities
399
Corporate Governance Structure and Mechanism
Akses Informasi dan Data Perusahaan /
Struktur Organ Perusahaan / 642
399 Access To Company Information and Data
Organ Structure of The Company
647 Kode Etik / Code of Ethics
400 Governance Soft Stucture
Kebijakan Pemberian Kompensasi Jangka Panjang
Mekanisme Tata Kelola Perusahaan / 652 Berbasis Kinerja / Performance-Based Long-Term
401
Corporate Governance Mechanism Compensation Policy
401 Pemegang Saham / Shareholders 654 Whistleblowing System
Rapat Umum Pemegang Saham / 660 Program Anti Korupsi / Anti-Corruption Program
403
General Meeting of Shareholders
Pengelolaan Laporan Harta Kekayaan Penyelenggara
412 Direksi / Board of Directors 667 Negara (LHKPN) / Management of Country Property
443 Dewan Komisaris / Board of Commissioners Rights (LHKPN)
Nominasi dan Remunerasi Dewan Komisaris dan Jumlah Penyimpangan (Internal Fraud) dan Upaya
468 Direksi / Nomination and Remuneration of The 668 Penyelesaian / Total Internal Fraud and Attention
Board of Commissioners and Board of Directors Attempts
Kebijakan Keberagaman Dewan Komisaris Pemberian Dana Kegiatan Sosial dan/atau Politik /
668
472 dan Direksi / Policies on Diversity of Board of Funding of Social and/or Political Activities
Commissioners and Board of Directors Penyediaan Dana Kepada Pihak Terkait
Kebijakan Pengungkapan Informasi 668 dan Penyediaan Dana Besar / Provision of Funds For
Kepemilikan Saham Dewan Komisaris Related Parties and Provision of Large Exposures
dan Direksi Serta Pelaksanaannya / Policy on Buyback Saham dan Buyback Obligasi / Share
474 669
Disclosure of Information on Share Ownership of Buyback and Bond Buybackv
the Board of Commissioners and Directors and
Their Implementation 669 Rencana Strategis Bank / The Bank’s Strategic Plan
Organ dan Komite di Bawah Dewan Komisaris / Transaksi yang Mengandung Benturan Kepentingan /
669
476 Organs and Committees Under The Board of Transaction That Contained Conflicts of Interest
Commissioners 669 Perselisihan Internal / Internal Disputes
Organ dan Komite di Bawah Direksi / Organs and Pencegahan Transaksi Orang Dalam (Insider Trading) /
509 670
Committees Under the Board of Directors Prevention of Inside Transactions (Insider Trading)
Penerapan Tata Kelola Dalam Pemberian Transparansi Kondisi Keuangan dan Non Keuangan
Remunerasi Bagi Bank Umum Sesuai POJK 670 Perusahaan / Transparency of Financial and Non-
45/POJK.03/2015 / Implementation of Good Financial Conditions of the Company
566
Corporate Governance in Providing Remuneration
Penerapan Tata Kelola Terintegrasi /
for Commercial Banks in accordance with POJK 45/ 672
The Implementation of Integrated Governance
POJK.03/2015
Penerapan Pedoman Tata Kelola Perusahaan Terbuka /
572 Akuntan Publik / Public Accountant 678
Application of Guidelines Open Corporate Governance
574 Sistem Pengendalian Internal / Internal Control System
Governance Principles For Banks Yang Diterbitkan
583 Manajemen Risiko / Risk Management Oleh Basel Committee In Banking Supervision /
689
598 Fungsi Kepatuhan / Compliance Function Governance Principles For Banks Published by Basel
Committee In Banking Supervision
Program Anti Pencucian Uang (APU) dan
Pencegahan Pendanaan Terorisme (PPT) / Anti- 692 Good Corporate Governance Assessment
612
Money Laundering (AML) and Terrorism Financing Praktik Bad Corporate Governance /
Prevention (TFP) Programs 705
Practice Bad Corporate Governance
615 Perkara Hukum / Important Case
TANGGUNG JAWAB SOSIAL INDEKS REFERENSI LAPORAN
PERUSAHAAN OJK, ARA, DAN SK-16 KEUANGAN
Corporate Social Responsibility OJK, ARA and SK-16 Financial Statements
Reference Index
PT Bank Mandiri Taspen
9
2024 Annual Report
Page 12
Sekilas Tentang Bank Mantap
The Overview of Bank Mantap
Segmen Produk Kredit
Credit Product Segments
Mikro Retail Pensiun
Micro Retail Pension
Segmen Produk Simpanan
Saving Product Segments
Tabungan Giro Deposito
Saving Current Accounts Deposito
Kepemilikan
Ownership
51.098% PT Bank Mandiri (Persero) Tbk
48.437% PT TASPEN (Persero)
0.465% Ida Bagus Made Putra Jandhana
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 13
Jasa dan Layanan Lainnya
Other Service
Online Mantap Cash Movin by Bank
Transfer
Payment Management Mandiri Taspen
Agen Penjual
QRIS Acquirer
Efek Reksadana
Memiliki
Having
291
Jaringan Kantor
Office Networks
Total Aset:
Total Assets:
Rp
66.23
PT Bank Mandiri Taspen
11
2024 Annual Report
Page 14
a
Jejak Langkah
Milestones
Lebih dari 50 Tahun Bank Mandiri Taspen berawal dari Bank Mandiri Taspen began as a
bank kecil di Kota Denpasar, menjadi small bank in the city of Denpasar,
dalam Inovasi market leader bank nasional di becoming the market leader for
segmen pensiunan dan UMKM, national banks in the pensioners
More than 50 Years Bank Mandiri Taspen terus mencatat and MSME segments, Bank Mandiri
of Innovation sejarah. Taspen continues to make history.
2017
1970 21 Juni / June
Menjadi Perusahaan Tercatat dengan menerbitkan
23 Februari / February
2014 Obligasi I Bank Mandiri Taspen Pos Tahun 2017.
Didirikan dengan nama MAI Became a Listed Company by issuing Bank Mandiri
Bank Pasar Sinar Harapan Bali Taspen Pos Bonds I in 2017.
22 Desember / December
Was established under the name MAI
Bank Pasar Sinar Harapan Bali Resmi dimiliki oleh 3 BUMN dengan 7 November / November
kepemilikan masing-masing PT Bank Mandiri
(Persero), Tbk 58,25% PT Taspen (Persero) memperoleh persetujuan perubahan nama dari
Menteri Hukum dan HAM dan efektif mendapatkan
1992 20,20% dan PT Pos Indonesia (Persero) 20,20%
izin penggunaan nama dari Otoritas Jasa Keuangan
Officially owned by 3 SOEs with ownership pada tanggal 23 Desember 2017 dengan nama
respectively PT Bank Mandiri (Persero), Tbk PT Bank Mandiri Taspen
3 November / November 58.25% PT Taspen (Persero) 20.20% and
Merubah Badan Hukum menjadi Perseroan PT Pos Indonesia (Persero) 20.20% * obtained approval for a name change from
Terbatas (PT) the Minister of Law and Human Rights and
effectively obtained a license to use the
Changed the Legal Entity to Limited Liability
Company (PT) 2015 name from the Financial Services Authority
on December 23, 2017 under the name
PT Bank Mandiri Taspen
23 Januari / January
1994 Memperoleh persetujuan perubahan nama dari
Menteri Hukum dan HAM dan pada tanggal 7 2018
10 Maret / March Agustus 2015 nama PT Bank Mandiri Taspen
Memperoleh status sebagai Bank Umum Pos secara resmi diperkenalkan kepada seluruh 30 November / November
masyarakat Indonesia
Obtained status as a Commercial Bank Melaksanakan Right Issue dengan menerbitakan
Obtained approval for a name change from 140.492.748 saham yang diambil bagian oleh
the Minister of Law and Human Rights and Bank Mandiri dan PT Taspen, sehingga Modal
2008 on 7 August 2015 the name PT Bank Mandiri
Taspen Pos was officially introduced to all
Dasar, Modal Ditempatkan dan Modal Disetor
menjadi Rp751.307.459.000. selanjutanya
Indonesian people kepemilikan saham Bank Mandiri menjadi
3 Mei / May 51,077%, PT Taspen 48,416% dan pemegang
Diakuisisi oleh Bank Mandiri (Persero) Tbk saham lainnya menjadi 0,507%.
dengan kepemilikan saham 80% 2016 Implemented the Right Issue by issuing
Was acquired by Bank Mandiri (Persero) Tbk 140,492,748 shares subscribed by Bank Mandiri
with 80% share ownership 17 November / November and PT Taspen, so that the Authorized Capital
menerbitkan Medium Term Note (surat hutang and Issued Capital was IDR751,307,459,000.
jangka pendek), 31 Oktober peningkatan furthermore, Bank Mandiri’s share ownership
2013 Modal Dasar Bank Mantap untuk menuju Bank became 51.077%, PT Taspen 48.416% and
BUKU 2 other shareholders became 0.507%.
22 Mei / May issued Medium Term Notes (short-term debt
Jumlah kepemilikan Bank Mandiri securities), 31 October increased Bank Mantap’s
(Persero) Tbk di PT Bank Sinar Authorized Capital to go to BUKU 2 Bank
Harapan Bali menjadi 93,23%
The total ownership of Bank Mandiri
(Persero) Tbk in PT Bank Sinar
Harapan Bali became 93.23%
PT Bank Mandiri Taspen
12
Laporan Tahunan 2024
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a
2021
2019
1 Mei / May
11 Maret / March Bank Mandiri Taspen mencatatkan kembali pada
Efektif pemindahan Kantor Pusat Bank Mantap Bursa Efek Indonesia (BEI) obligasi sebesar Rp 2
yang semula berkedudukan dan berkantor pusat triliun, yang merupakan bagian dari Penerbitan
di Denpasar-Bali menjadi berkedudukan dan Umum Berkelanjutan (PUB) Obligasi Satu Tahap
berkantor pusat di Jakarta Pusat sesuai dengan Kedua tahun 2021 dengan lima perusahaan
Keputusan Rapat Umum Pemegang Saham penjamin emisi yakni Mandiri Sekuritas, BNI
No.53 tanggal 31 Oktober 2016 dari Notaris Sekuritas, BCA Sekuritas, BRI Danareksa Sekuritas
I Gusti Ngurah Putra Wijaya, S.H., Notaris di dan Trimegah Sekuritas Indonesia.
Denpasar, akta mana kemudian ditegaskan Bank Mandiri Taspen re-listed on the Indonesia
dengan Penegasan Keputusan Rapat Nomor 7
tanggal 5 Maret 2019 serta telah memperoleh
Stock Exchange (IDX) bonds amounting to Rp
2 trillion, which is part of the 2021 Second
2023
persetujuan OJK Nomor: S-5/PB.1/2019 tanggal Phase One Phase Continuous Public Issuance
28 Januari2019 tentang Rencana Pemisahan (PUB) with five underwriting companies namely 8 September / September
dan Pemindahan Alamat Kantor Pusat (KP). Mandiri Sekuritas, BNI Sekuritas, BCA Sekuritas, Bank Mandiri Taspen melakukan pemekaran
Effective transfer of Bank Mantap’s Head BRI Danareksa Sekuritas and Trimegah Sekuritas Kantor Distribution dari sebelumnya 7 (tujuh)
Office which was originally domiciled and Indonesia. Kantor Distribution menjadi 9 (sembilan)
headquartered in Denpasar-Bali to be domiciled Kantor Distribution untuk meningkatan span
and headquartered in Central Jakarta in 14 Juni / June of control serta mendorong meningkatkan
accordance with the General Meeting of Efektif memindahkan alamat Kantor Pusat Bank produktifitas terutama di daerah yang memiliki
Shareholders Resolution No. 53 dated 31 sehubungan telah mendapat persetujuan dari potensi tinggi.
October 2016 from Notary I Gusti Ngurah Putra Otoritas Jasa Keuangan (OJK) dengan surat No. Bank Mandiri Taspen expanded its Distribution
Wijaya, SH, Notary in Denpasar, which deed was S-51/PB.1/2021 tanggal 18 Mei 2021 perihal Offices from 7 (seven) Distribution Offices to 9
confirmed by Confirmation of Meeting Resolution Rencana Pemindahan Alamat Kantor Pusat (KP) (nine) Distribution Offices to increase the span of
Number 7 dated March 5, 2019 and has obtained dan Kantor Cabang (KC), dengan pemindahan control and encouraging increased productivity,
FSA approval Number: S-5 / PB.1 / 2019 dated 28 alamat semula beralamat di Jl. Cikini Raya especially in areas with high potential.
January2019 concerning Plans for Separation and No. 42 Kel. Cikini, Kec. Menteng, Jakarta Pusat
Change of Head Office Address (KP). menjadi beralamat di Jalan Proklamasi No. 31 Kel.
Pegangsaan, Kec. Menteng, Jakarta Pusat.
2024
18 November / November Effectively changed the address of the Bank’s
Menerbitkan Penawaran Umum Berkelanjutan Head Office in connection with obtaining
approval from the Financial Services Authority
4 April / April
Obligasi Berkelanjutan I Bank Mandiri Taspen
(OJK) with letter No. S-51/PB.1/2021 dated Bank Mandiri Taspen ditetapkan
dengan jumlah pokok Rp1.000.000.000, dan
May 18, 2021, regarding the Plan to Change sebagai kelompok Bank Berdasarkan
pada tanggal 27 November 2019 telah dicatat
the Address of the Head Office (KP) and Branch Modal Inti (KBMI) 2 oleh Otoritas
pada Bursa Efek Indonesia.
Offices (KC), with the change of address from the Jasa Keuangan yang disampaikan
Issued a Public Offering of Continuous Bonds I original address at Jl. Cikini Raya No. 42 Ex. Cikini, dengan surat Nomor S-59/PB.21/2024
Bank Mandiri Taspen with a principal amount of District. Menteng, Central Jakarta, whose address tanggal 4 April 2024, dengan Modal
IDR1,000,000,000, and on November 27, 2019, is at Jalan Proklamasi No. 31 Ex. Pegangsaan, Kec. Inti Bank per Maret 2024 mencapai
it was listed on the Indonesia Stock Exchange. Menteng, Central Jakarta.v di Rp6,57 Triliun. Hal tersebut
sesuai dengan POJK Nomor 12 /
POJK.03/2021 Tentang Bank Umum
2020 2022 dimana KBMI 2 merupakan bank
dengan Modal Inti lebih dari Rp 6
Triliun sampai dengan Rp14 Triliun.
16 Desember / December 29 April / April
Bank Mandiri Taspen was designated as
Melaksanakan Right Issue dengan menerbitkan Bank Mandiri Taspen mendapatkan ijin untuk a Bank Based on Tier 1 Capital (KBMI) 2
136.686.714 saham, selanjutnya 135.993.787 menyelenggarakan layanan Transfer BIFAST group by the Financial Services Authority
saham yang diambil bagian oleh Bank Mandiri menggunakan ManTap by Bank Mandiri conveyed by letter Number S-59/
dan PT Taspen, sehingga Modal Dasar menjadi Taspen (Layanan Mobile Banking). Produk PB.21/2024 dated April 4, 2024, with
Rp819.650.816.000, Modal Ditempatkan dan ini berfungsi untuk melakukan transaksi the Bank’s Tier 1 Capital as of March
Modal Disetor menjadi Rp819.304.352.500 transfer dana dengan source of fund rekening 2024 reaching Rp6.57 Trillion. This was
saham yang tidak diambil bagian sejumlah tabungan seperti transfer online tetapi dengan in accordance with POJK Number 12 /
692.927 saham disimpan dalam portepel. biaya transfer yang lebih murah. POJK.03/2021 concerning Commercial
Selanjutanya kepemilikan saham Bank Mandiri
Bank Mandiri Taspen obtained permission to Banks where KBMI 2 was a bank with
menjadi 51,098%, PT Taspen 48,437% dan
provide BIFAST Transfer service using ManTap by Tier 1 Capital of more than Rp 6 Trillion
pemegang saham lainnya menjadi 0,465%.
Bank Mandiri Taspen (Mobile Banking Service). up to Rp 14 Trillion.
Implemented the Right Issue by issuing This product serves to conduct fund transfer
136,686,714 shares, then 135,993,787 transactions using the source of funds from
shares subscribed by Bank Mandiri and PT savings accounts such as online transfers but with
Taspen, so that the Authorized Capital became cheaper transfer fees.
IDR819,650,816,000, Issued and Paid-up
Capital became IDR819,304,352,500 692,927
shares were not subscribed for in the portfolio.
Furthermore, Bank Mandiri’s share ownership
became 51.098%, PT Taspen 48.437% and
other shareholders became 0.465%.
PT Bank Mandiri Taspen
13
2024 Annual Report
Page 16
Kontribusi Terbaik Kami
Our Best Contribution
Memiliki Kerjasama Dengan PT ASABRI (Persero)
Having Cooperation with PT ASABRI (Persero)
PT ASABRI (Persero) merupakan BUMN pengelola asuransi dan PT ASABRI (Persero) is a SOE that manages insurance and pension
pembayaran pensiun khusus untuk Prajurit TNI, Anggota POLRI payments specifically for Indoensian Soldiers, Police Depatment
dan PNS Kementerian Pertahanan Republik Indonesia. Sejak tahun members and Civil Government of the Ministry of Defense of the
2016, Bank Mandiri Taspen bekerja sama dengan PT ASABRI. Republic of Indonesia. Since 2016, Bank Mandiri Taspen has been
Sampai dengan Desember 2024 Bank Mandiri Taspen telah working with PT ASABRI. As of December 2024, Bank Mandiri
menyalurkan manfaat pensiun kepada 504.623 peserta pensiun Taspen has distributed retirement benefits to 525,005 pension
dan dari jumlah tersebut sebanyak 46.356 orang merupakan participants and of that number, 40,764 people are pension
peserta Pensiunan dari dapen TNI/Polri yang mengalami participants from PT ASABRI, which has increased by 21%
peningkatan sebesar 17,1% dibanding posisi Desember 2023 compared to the position in December 2022 which amounted
yang berjumlah 40.764 peserta dengan market share sebesar to 33,749 participants with a market share growing by 1.2% to
9,7% dari seluruh peserta pensiunan pada tahun 2024 meningkat 8.56% of all retirement participants in 2023. From this market
sebesar 1,1% dibandingkan Desember 2023. dari Market Share share, Bank Mandiri Taspen is in 5th position as a distributor of
tersebut Bank Mandiri Taspen menempati posisi ke 5 (lima) ASABRI retirement benefits.
sebagai penyalur manfaat pensiun ASABRI.
Memiliki Induk Perusahaan yang Bereputasi
Having a Reputable Parent Company
Bank Mandiri Taspen memiliki induk perusahaan dengan Bank Mandiri Taspen has a parent company with various respective
keunggulannya masing-masing yang berfungsi untuk advantages that serves to develop the business of Bank Mandiri
mengembangkan bisnis Bank Mandiri Taspen yaitu: Taspen, namely:
a. PT Bank Mandiri (Persero) Tbk sebagai bank terbesar di a. PT Bank Mandiri (Persero) Tbk as the largest bank in Indonesia
Indonesia yang memiliki expertise dalam pengelolaan Bank. that has expertise in managing the Bank.
b. PT TASPEN (Persero) memiliki akses kepada captive market b. PT Taspen (Persero) has access to capture pensioners markets,
pensiunan sehingga dapat menambah database calon debitur so it can add to the database of prospective retired borrowers.
pensiunan.
c. Dukungan pendanaan dari grup Pemegang Saham. c. Funding support from shareholder group.
Sinergi pemegang saham dan grup usaha tersebut The synergy of shareholders and business groups was implemented
diimplementasikan dalam kemitraan strategis antara PT Bank in a strategic partnership between PT Bank Mandiri (Persero), Tbk.
Mandiri (Persero), Tbk. selaku pemegang saham mayoritas bersama as the majority shareholder together with PT TASPEN (Persero)
dengan PT TASPEN (Persero) dalam Bank Mandiri Taspen yang in Bank Mandiri Taspen which focuses on providing services to
fokus dalam memberikan layanan kepada ASN dan pensiunan ASN and pensioners as well as providing pensioner and MSME
serta memberikan penyaluran kredit pensiunan dan UMKM loans with the aspiration of becoming the “Leading Senior Citizen
dengan aspirasi menjadi “Leading Senior Citizen Ecosystem Bank In Ecosystem Bank in Indonesia,” aims to be the largest pension
Indonesia” menjadi penyalur kredit pensiun terbesar di Indonesia, credit distributor in Indonesia, excelling in service and digital-based
unggul secara layanan dan operasional berbasis digital, dengan operations, supported by its parent company and synergy with
dukungan induk serta sinergi dengan group usaha dengan the business group through the development of state pension
pengembangan pada bisnis pensiun negara, pengembangan bisnis business, new business development, and increasing retail and
baru dan peningkatan funding retail dan institusi. institutional funding.
PT Bank Mandiri Taspen
14
Laporan Tahunan 2024
Page 17
Peningkatan Kualitas Layanan Melalui Penguatan
Infrastruktur dan Fasilitas Layanan Jaringan Kantor
Improving Service Quality Through Strengthening Infrastructure
and Office Network Service Facilities
Infrastruktur Pendukung Jaringan Kantor
Office network supporting infrastructure
Mobil Layanan
Open Table PT Bank Mandiri Taspen di PT TASPEN (Persero) yang tersebar
PT Bank Mandiri Taspen open table at PT TASPEN (Persero) di Jaringan Kantor
Service cars spread
across the office
Dari 55 Kantor Cabang
network
Taspen telah dipenuhi 2024 38 Booth
jaringan BMPT dengan
permukaan booth open Bank memiliki fasilitas Untuk
table rincian sebagai 2023 38 Booth menunjang pelayanan terhadap
Nasabah, Pensiunan, berupa, 147
berikut:
Mobil Layanan yang tersebar diseluruh
Of the 55 Taspen Branch
offices, the BMTP network 2022 33 Booth Jaringan Kantor.
has been completed by The Bank has facilities to improve
opening an open table service for retired customers , in
booth with the following 2021 16 Booth the form of 147 service cars spread
details: throughout the office network
Fasilitas snack corner yang
Fasilitas Layanan di Jaringan Kantor tersebar di Jaringan Kantor
Service facilities in the office network Snack corner facilities spread
across the office network
Klinik Dokter Mantap
Mantap Doctor Clinic
Program standarisasi layanan kesehatan untuk Health service standardization program for retirees
Pensiunan sinergi dengan Kimia Farma, berupa cek in synergy with Kimia Farma in the form of free
kesehatan gratis yang ada di Kantor Cabang. health checks at branch offices.
2024
Saat ini telah tersebar di 155 titik lokasi dengan total penerima
manfaat 116.616 peserta (periode Desember 2022 - 31 Agustus 2024)
Currently spread across 155 locations with a total of 116,616 beneficiaries Fasilitas snack corner di setiap Kantor
(period December 2022 - August 31, 2024) Cabang dengan memberikan snack
secara gratis untuk meningkatkan.
kenyamanan para nasabah Pensiunan
saat menunggu antrian transaksi.
Snack corner facilities at each branch
2023 155 Titik / point 2022 50 Titik / point office by providing free snacks to
increase the comfort of retired
(46.680 peserta / participant) (4.892 peserta / participant) customers while waiting for the
transaction queue process.
PT Bank Mandiri Taspen
15
2024 Annual Report
Page 18
Transformasi Digital
Digital Transformation
Bank terus meningkatkan kemudahan, kenyamanan, kecepatan The Bank continues to improve ease, convenience, and speed
bertransaksi melalui Transformasi digital (Movin’) dan Perbaikan of transactions through Digital Transformation (Movin’) and
Proses serta Pengembangan Produk. Layanan Movin by Bank Process Improvement and Product Development. The Movin by
Mandiri Taspen menginisiasi fitur yang telah disesuaikan dengan Bank Mandiri Taspen service initiated a feature that has been
kebutuhan nasabah Bank Mandiri Taspen yaitu senior citizen, adjusted to the needs of Bank Mandiri Taspen customers, namely
sehingga diharapkan dapat menjadi layanan unggulan yang senior citizens, so that it is expected to become a superior service
akan digunakan untuk akuisisi dana murah dan memberikan that will be used to acquire cheap funds and provide excellent
service excellent kepada Nasabah. Movin by Bank Mandiri Taspen service to customers. Movin by Bank Mandiri Taspen has different
memiliki fitur yang berbeda dengan Bank Lain yang disesuaikan features from other banks that are adjusted to the Bank Mandiri
dengan segmen nasabah Bank Mandiri Taspen, fitur tersebut Taspen customer segment, the feature is retirement Attendance
adalah Absensi Pensiun yang berfungsi untuk melakukan which functions to verify customers periodically. The mechanism
verifikasi Nasabah secara berkala. Mekanisme proses fitur ini yaitu of this feature process is to compare biometric data captured
membandingkan data biometric yang ter-capture saat proses during the attendance process on the Mobile Banking application
absensi pada aplikasi Mobile Banking dengan data biometric yang with biometric data captured during the enrollment process.
ter-capture saat proses enrollment. Movin by Bank Mandiri Taspen Movin by Bank Mandiri Taspen in 2024 will release the Online
pada tahun 2024 telah melakukan release fitur Pembukaan Account Opening feature (Online Onboarding) which is a feature
Rekening secara Online (Online Onboarding) yang merupakan for opening accounts and activating Mobile Banking (Movin by
fitur untuk melakukan pembukaan rekening dan aktivasi Mobile Bank Mandiri Taspen) through the application without having to
Banking (Movin by Bank Mandiri Taspen) melalui aplikasi tanpa come to the Branch Office.
harus datang ke Kantor Cabang.
Pengembangan & Penyempurnaan layanan digital melalui MOVIN
Development and improvement of digital services through MOVIN
2024
Jumlah User Registrasi
Number of Registered Users
New & Next Features 279,398 74% Growth
Fitur Registrasi & Jumlah User Aktif
Aktivasi Online Number of Active Users
Registration Features &
Online Activation 95,574 70% Growth
E-Statement
Frekuensi Trx
Biometric Login Trx Frequency
Fitur Deposito & TSB
Online 7.8 Jt 152% Growth
Online on boarding
Volume Trx
Top Up E-Money Trx Volume
Integration 3rd party
(Nuon, Finnet, Pospay)
8.6 Tn 142% Growth
*Update Aug-24
PT Bank Mandiri Taspen
16
Laporan Tahunan 2024
Page 19
2023 2022
Fitur Tambahan 2023 Fitur 2022
2023 Additional Features 2022 features
• QRIS • Balance Inquiry
• BI FAST • Transfer Payment for Telco,
• Tarik Tunai Merchant Electricity, Phone credit
Merchant Cash Withdrawal balance, & BPJS
• Marketing Program Platform • Top-up: GoPay, OVO, dll
• Forgot Password • Transaction Inquiry
• Payment: Kartu Kredit, • Saving Inquiry
Asuransi Taspen Life, PDAM • Content Promotion
Payment: Credit Card, Insurance,
Taspen Life, PDAM
• Digital Lending
• Program top up listrik free
asuransi APLN
Free APLN Insurance program
for Electricity Top-up
Jumlah User Registrasi Jumlah User Registrasi
Number of Registered Users 199,979 105% Number of Registered Users 97,703
Growth
Jumlah User Aktif Jumlah User Aktif
Number of Active Users 67,860 89% Number of Active Users 35,846
Growth
Frekuensi Trx Frekuensi Trx
Trx Frequency 4.4 Jt 273% Trx Frequency 1.2 Jt
Growth
Volume Trx Volume Trx
Trx Volume 4.9 Tn 252% Trx Volume 1.4 Tn
Growth
Re-engineering Proses Kredit melalui Load Pengembangan Product & Program
Balancing Product & Program Development
Credit Process Re-engineering through
Load Balancing
Produk Kredit
Wilayah / Region 1 Loan Products
LFI 1
KMPP THT
Wilayah / Region 2
KMPP Flexi
Wilayah / Region 3 Load LFI 2 KMPP Extra
Balance
Mantap Auto Loan
Wilayah / Region 4
LFI 3
Wilayah / Region 5
Program & Produk Dana
Fund Program & Products
Load Balancing New 2023! Program Ekosistem
Pensiunan
Pada Juni 2023 Bank berhasil melakukan Re-engineering proses Retirement Ecosystem Program
kredit berdampak positif pada SLA Pencairan Kredit <1jam
Program Undian Berhadiah
In June 2023, the bank successfully re-engineered the credit process,
which had a positive impact on the SLA for credit disbursement < 1 hour untuk Nasabah Tabungan
prize draw program for
Growth savings customers
Des/Dec-22 Des/Dec-23 Sep-24 Des/Dec-23 Produk SMARD Fundtastik
SMARD Funtastik Product
48% 72% 78% 24 Produk Deposito Pro
Depostio Pro Product
PT Bank Mandiri Taspen
17
2024 Annual Report
Page 20
Program Peningkatan Kesejahteraan Pensiunan dalam
Rangka Ketangkasan Perusahaan
Retiree Welfare Improvement Program in the Framework
of Company Agility
Bank secara konsisten memberdayakan dan mensejahterakan The Bank consistently empowers and improves the welfare of
pensiunan melalui program 3 pilar Mantap: retirees through the 3 pillar Mantap program:
Mantap Sehat Value Creation 2023 - 2024
Kegiatan Eksisting 2022 New Value Creation
2022 Existing Activities New Value Creation
BMT menyediakan layanan cek Penambahan titik layanan Kesehatan di Konsultasi kesehatan online gratis via
kesehatan gratis yaitu Pojok hampir seluruh unit cabang Aplikasi klikdokter
Kesehatan di KC sinergi dengan Addition of health service points in almost Free online health consultation via
Kimia Farma serta aktivitas senam all branch units Klikdokter application
bersama
BMT provides free health check Program Mantap Melihat melalui operasi Privileges berupa Prioritas antrian rawat jalan/
services, namely a health Katarak Masal inap di RS/Klinik IHC Jember (2 RS & 5 Klinik)
corner at KC, synergize with Mantap Melihat Program through mass / Privileges in the form of priority queues for
Kimia Farma as well as exercise cataract surgery outpatient/inpatient care at the IHC Jember
activities. clinic/hospital (2 hospitals & 5 clinics)
Pojok Kesehatan Pojok Kesehatan Kegiatan Kesehatan
Health Corner Health Corner Health Activities
50 Titik
Point 155 Titik
Point 1,363 Kegiatan
Activity
5rb Peserta
Participants 166rb Peserta
Participants 58rb Peserta
Participants
Kegiatan Kesehatan
Klikdokter Mantap Melihat
Health Activities
888 Kegiatan
Activity 145 82
35rb Peserta
Participants
Vocher Gratis
Free voucher
Operasi Katarak
Cataract Surgery
*2024
Disertai Berbagai tema webinar Kesehatan rutin untuk para Pensiunan
Accompanied by various regular health webinar themes for retirees
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 21
Mantap Aktif Value Creation 2023 - 2024
Kegiatan Eksisting 2022 New Value Creation
2022 Existing Activities
Pelaksanaan berbagai Live Komunitas Mantap Indonesia (KMI). Penambahan jenis aktivitas sosial sesuai
kegiatan sosial secara rutin Komunitas Mantap Indonesia (KMS) live dengan komunitas yang dibentuk
baik acara keagamaan dan session 40 spots simultaneously Addition of types of social activities
kegiatan berbagi according to the community formed
Serentak
regular implementation of
Simultaneously 40 Titik
Point
various social activities, both
religious events and sharing
activities
Jumlah Kegiatan Jumlah Kegiatan Jumlah Peserta
Number of activities Number of activities Number of participants
145 Kegiatan
Activity 346 Kegiatan
Activity 145rb Peserta
Participant
Jumlah Peserta Jumlah Komunitas Anggota Komunitas
Number of participants Number of communities Number of community
members
160rb Peserta
Participant 40 Komunitas
Communities 2,363 Orang
People
Disertai Berbagai tema webinar Kesehatan rutin
untuk para Pensiunan
Accompanied by various regular health webinar
themes for retirees
PT Bank Mandiri Taspen
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2024 Annual Report
Page 22
Program Wirausaha MANTAP
MANTAP Entrepreneurship Program
Mantap Sejahtera
Kegiatan Eksisting 2022
2022 Existing Activities
2023
Bank memberikan program pelatihan dan inkubasi wirausaha Bank terus melakukan inovasi untuk memberi akses kemudahan
para pensiunan dapat produktif dan mandiri usaha bagi para Pensiunan terutama melalui pengembangan
The bank provides training and entrepreneurial incubation digital
programs so that retirees can be productive and independent.
Pelatihan Wirausaha Pelatihan Wirausaha
Entrepreneurship Training Entrepreneurship Training
191 9,378 224 12,099
Jenis Pelatihan Peserta Jenis Pelatihan Peserta
Types of training Participants Types of training Participants
Abon Ikan Abon Ikan Budi Daya Lobster New!
Amplang Keripik Sukun Mantapreneur Naik kelas New!
Beras Organik Lebah Trigona
Budi Daya Jamur Murai Batu
Kuping Sayuran Organik
Mantap CookingTiram Club
Budi Daya Jamur Ternak Ayam Mantap Cooking Club
Mantap Cooking Club
Budi Daya Lele Ternak Bebek
Budi Daya Nila
Handicraft 74x Ternak Puyuh
Ubi Nuabosi
11.584 61x 9,261
Hidroponik Jenis Pelatihan Jamur Tiram Hidroponik
Peserta Jenis Pelatihan Peserta
Keripik KeladiJenis Pelatihan Participant
Seminar Kewirausahaan Types of training Participants
Mantap Cooking Club Warung Mantap Sejahtera
30x 5,755 29x 6,930
Jenis Pelatihan Peserta Jenis Pelatihan Peserta
Types of training Participants Types of training Participants
Warung Mantap Sejahtera (WMS) Agen Kurir Mantap (TIKI) New!
22x 5,012 4x 1,522
Jenis Pelatihan Peserta Jenis Pelatihan Peserta
Types of training Participants Types of training Participants
Mantapreneur Naik Kelas MENTOR WMS
3
Apresiasi kepada para Pensiunan yang berhasil Menjalankan usaha untuk Memberikan materi, praktik usaha dan
Orang
dapat “Naik Kelas” menampung hasil usaha
People
Appreciation to retirees that successfully running the business so they can Provide Material, business practices and
“Naik Kelas” accommodating business results
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 23
Value Creation 2023 - 2024
2024
The bank continues to innovate to provide easy access to Wirausaha binaan Bank tumbuh sustain dengan berbagai
business for retirees, especially through digital development. macam pilihan paket usaha
Bank-assisted entrepreneurs grow sustainably with a variety of
business package options
Agen Kurir Mantap TIKI New Program!
TIKI Courier Agent by Mantap Pelatihan Wirausaha
Program WMS di bidang Entrepreneurship Training
logistic dengan total 9 Agen
WMS program in logistics 23 12,485
with total of 9 agents
Jenis Pelatihan Peserta
Types of training Participants
Toko Frozen Mantap New!
Bazar Online Mantapreneur Bukalapak Mantap Cooking Club
Bukalapak Online Bazaar of Mantapreneur
berupa training & Platform 74x 11,584
promosi Mantapreneur di
Bukalapak dengan voucher Jenis Pelatihan Peserta
& upgrade toko “Supersaler” Types of training Participants
the form of training and a
Mantapreneur promotion
platform on Bukalapak with Warung Mantap Sejahtera (WMS)
vouchers and “supersale”
store upgrades
35x 9,905
Etalase Usaha Website Pensiun Berkarya
Jenis Pelatihan Peserta
Pensiun Berkarya Website Business Showcase
Types of training Participants
Sebagai platform digitalisasi
penjualan UMKM untuk
Mantapreneur Agen Kurir Mantap
As a digitalized UMKM
selling platform for
Mantaprenur 7x 2,276
Jenis Pelatihan Peserta
Types of training Participants
INFLUENCER WMS DUTA WMS
7 18
Membangun audiens & promosi BMT melalui Representasi BMT melalui kegiatan offline
Orang Orang
sosial media (sosialisasi/komunitas)
People People
Engaging audience and promoting BMT through BMT representation through offline activities
social media (socialization/community)
PT Bank Mandiri Taspen
21
2024 Annual Report
Page 24
PT Bank Mandiri Taspen
22
Laporan Tahunan 2024
Page 25
01 KILAS
KINERJA
Performance Highlights
PT Bank Mandiri Taspen
23
2024 Annual Report
Page 26
Pencapaian Kinerja Perusahaan
Achievement of Company Performance
Pendapatan Bunga – Neto Laba Tahun Berjalan
Interest Income - Net Profit for the Year
tahun 2024 mencapai tahun 2024 mencapai
in 2024 reached in 2024 reached
Rp
3.44 triliun
trillion
Rp
1.58 triliun
trillion
meningkat meningkat
increase increase
1.60% 11.93%
dibandingkan dengan tahun 2023 dibandingkan dengan tahun 2023
yang mencapai Rp3.39 triliun yang mencapai Rp1.41 triliun
compared to 2023 which compared to 2023 which
reached IDR3.39 trillion reached IDR1.41 trillion
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 27
Kilas Kinerja
Performance Highlights
Aset Bank
Bank Assets
tahun 2024 mencapai meningkat
in 2024 reached increase
Rp
66.23 9.40%
triliun / trillion
dibandingkan dengan tahun 2023
yang mencapai Rp60.54 triliun
compared to 2023 which
reached IDR60.54 trillion
Ekuitas Equity
7.79
dibandingkan dengan
tahun 2024 mencapai Rp triliun
tahun 2023 yang mencapai
in 2024 reached trillion
Rp6.42 triliun
compared to 2023 which
21.37 %
meningkat reached IDR6.42 trillion
increase
Kredit Credit
46.26
dibandingkan dengan
Meningkat sebesar Rp triliun
tahun 2023 yang mencapai
Increased by trillion
Rp41.35 triliun
compared to 2023 which
11.88 %
meningkat reached IDR41.35 trillion
increase
Dana Pihak Ketiga Third Party Funds
48.82
dibandingkan dengan
Meningkat sebesar Rp triliun
tahun 2023 yang mencapai
Increased by trillion
Rp44.98 triliun
compared to 2023 which
8.56
%
meningkat reached IDR44.98 trillion
increase
PT Bank Mandiri Taspen
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2024 Annual Report
Page 28
Ikhtisar Data Keuangan Penting
Key Financial Highlight
Ikhtisar Keuangan dan Rasio Keuangan
Financial Highlights and Financial Ratios
Tabel Ikhtisar Keuangan
Table of Financial Highlights
(dalam jutaan Rupiah / in thousand Rupiah)
Uraian 2024 2023 2022 2021 2020 Description
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
ASET ASSET
Kas 137,382 115,187 118,780 101,571 75,974 Cash
Current accounts with
Giro pada Bank Indonesia 3,122,333 3,074,126 636,941 675,712 212,664
Bank Indonesia
Current accounts with
Giro pada bank lain
other banks
Pihak berelasi 47,978 28,294 22,316 45,542 27,244 Related parties
Dikurangi: Cadangan kerugian Less: Allowance for
(1) (1) - (1) (1)
penurunan nilai impairment losses
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
Pihak ketiga 2,179,682 674,927 3,999,472 750,000 5,546,878 Third party
Efek-efek Securities
Pihak berelasi 8,152,897 8,578,847 6,694,691 7,020,452 16,682 Related parties
Dikurangi: Cadangan kerugian Less: Allowance for
4,576,396 - - (0) (1)
penurunan nilai impairment losses
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Pihak ketiga 1,277,381 6,482,799 5,387,686 5,142,161 1,050,855 Third party
Kredit yang diberikan Loans
Pihak berelasi 15,930 21,413 5,695 3,804 3,741 Related parties
Pihak ketiga 46,245,485 41,329,374 36,905,274 31,347,279 25,658,676 Third party
Dikurangi: Cadangan kerugian Less: Allowance for
(817,514) (1,094,942) (1,156,328) (722,751) (510,819)
penurunan nilai impairment losses
Biaya dibayar di muka 19,274 20,856 2,839 3,930 6,580 Prepaid expenses
Aset tetap Fixed assets
Nilai perolehan 1,733,694 1,580,932 1,410,192 1,252,198 820,571 Costs
Akumulasi penyusutan (1,228,660) (1,014,420) (802,872) (597,602) (386,376) Accumulated depreciation
Aset pajak tangguhan 202,112 272,631 270,411 135,973 54,824 Deferred tax assets
Aset tidak berwujud – neto 128,227 44,877 59,855 51,522 59,101 Intangible assets - net
Aset lain-lain – neto 439,748 427,515 360,103 332,073 274,898 Other assets - net
TOTAL ASET 66,232,344 60,542,415 53,915,055 45,541,864 35,099,766 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITY AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 862,204 1,267,520 1,060,693 757,450 571,516 Immediate liability
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Laporan Tahunan 2024
Page 29
Kilas Kinerja
Performance Highlights
Uraian 2024 2023 2022 2021 2020 Description
Simpanan nasabah Deposits from customers
Pihak berelasi 8,634,088 6,061,423 7,139,701 6,795,649 5,448,043 Related parties
Pihak ketiga 40,190,459 38,915,193 33,524,595 27,332,238 22,133,246 Third party
Simpanan dari bank lain Deposits from other banks
Pihak berelasi - 100,000 50,000 - - Related parties
Pihak ketiga 755,053 257,862 220,791 116,951 14,722 Third party
Utang pajak 52,336 81,180 125,013 49,505 62,444 Taxes payable
Surat berharga yang
1,199,093 2,297,565 2,295,395 3,491,637 1,494,822 Securities issued
diterbitkan
Pinjaman yang diterima Loans received
Pihak berelasi 3,000,000 1,500,000 1,000,000 1,000,000 - Related parties
Pihak ketiga 2,750,000 2,750,000 2,500,000 1,250,000 1,600,000 Third party
Beban yang masih harus
315,810 339,846 321,986 - - Accrued expenses
dibayar
Liabilitas imbalan kerja 343,816 401,327 417,330 96,702 76,480 Employee benefit liabilities
Liabilitas lain-lain 116,385 153,775 176,043 623,592 227,995 Other liabilities
TOTAL LIABILITAS 58,444,320 54,125,691 48,831,547 41,513,724 31,629,268 TOTAL LIABILITIES
EKUITAS EQUITY
Share capital - nominal
Modal saham – nilai nominal
value of IDR500 (full
Rp500 (nilai penuh) per saham
amount) per share
Modal dasar 1.639.301.632
Authorized capital -
lembar saham, ditempatkan
819,304 819,304 819,304 819,304 751,307 1,639,301,632 shares,
dan disetor penuh
issued and fully paid
-1.638.608.705 lembar saham
1,608,614,705 shares as
pada tanggal 31 Desember
of December 31, 2024 and
2024 dan 2023
2023
Tambahan modal disetor 1,349,508 1,349,508 1,349,508 1,349,508 920,039 Additional paid-in capital
Dana setoran modal - - - - 497,465 Capital contribution
Keuntungan neto yang belum
Net unrealized gain from
direalisasi dari kenaikan atau
increase or decrease in fair
penurunan nilai wajar efek-
value of securities grouped
efek dalam kelompok nilai (77,638) 928 (47,427) 14,806 39,988
as fair value through other
wajar melalui penghasilan
compre-hensive income/
komprehensif lain/ tersedia
available for sale – after tax
untuk dijual - setelah pajak
Pengukuran kembali atas Remeasurement of the
liabilitas imbalan kerja- setelah (18,351) (31,607) (27,676) (19,875) (21,396) obligation for employee
pajak benefits - after tax
Saldo Laba Retain earning
Sudah ditentukan
163,861 163,861 160,000 155,000 150,000 Appropriated
penggunaannya
Belum ditentukan
5,551,340 4,114,730 2,829,799 1,709,397 1,133,094 Unappropriated
penggunaannya
TOTAL EKUITAS 7,788,024 6,416,724 5,083,508 4,028,140 3,470,499 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL OF LIABILITIES
66,232,344 60,542,415 53,915,055 45,541,864 35,099,766
EKUITAS AND EQUITIES
LAPORAN LABA RUGI DAN STATEMENT OF INCOME AND LOSS AND OTHER
PENGHASILAN KOMPREHENSIF LAIN COMPREHENSIVE INCOME
PENDAPATAN DAN BEBAN OPERASIONAL OPERATIONAL INCOME AND EXPENSES
Pendapatan bunga 6,198,332 5,691,785 5,019,023 4,317,112 3,440,612 Receipt from Interest income
Beban bunga (2,756,746) (2,386,400) (1,797,318) (1,692,956) (1,748,748) Paymets of Interest expense
PT Bank Mandiri Taspen
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2024 Annual Report
Page 30
Uraian 2024 2023 2022 2021 2020 Description
Receipt from Interest
Pendapatan bunga - neto 3,441,586 3,305,385 3,221,705 2,624,156 1,691,864
income – net
Pendapatan operasional Receipt from Other
420,966 384,593 516,530 201,726 263,432
lainnya operating income
Pembentukan cadangan Establishment of allowance
(47,299) (293,855) (612,955) (741,825) (372,463)
kerugian penurunan nilai for impairment losses
Beban operasional lainnya Other operating expenses
Tenaga kerja (872,052) (849,714) (910,260) (703,393) (601,099) Workforce
Umum dan administrasi (891,946) (716,496) (644,885) (540,776) (418,739) General and administration
Total beban operasional Total other operating
(1,763,998) (1,566,210) (1,555,145) (1,244,169) (1,019,838)
lainnya expenses
LABA OPERASIONAL 2,051,255 1,829,913 1,570,135 839,888 562,995 OPERATIONAL PROFIT
Pendapatan (beban) non Non Operating Income
(11,622) (4,738) (2,900) 1,344 5,528
operasional - neto (Expenses) - Net
LABA SEBELUM BEBAN INCOME BEFORE TAX
2,039,633 1,825,175 1,567,235 841,231 568,523
PAJAK EXPENSES
Beban pajak - neto (462,083) (415,772) (361,123) (195,554) (139,363) Tax Expense - Net
LABA TAHUN BERJALAN 1,577,550 1,409,403 1,206,112 645,677 429,160 CURRENT YEAR PROFIT
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali atas Remeasurement of employee
16,995 (5,040) (10,000) 1,264 (10,893)
liabilitas imbalan kerja benefit obligations
Pajak penghasilan terkait (3,739) 1,109 2,199 257 1,386 Income tax related
Pos-pos yang akan Items that will be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Keuntungan (kerugian) neto
Unrealized gain (loss) from
yang belum direalisasi dari
the increase (decrease) in the
peningkatan (penurunan) nilai (100,726) 61,994 (79,786) (31,073) 41,945
fair value of availablefor- sale
wajar efek-efek yang tersedia
securities
untuk dijual
Pajak penghasilan terkait 22,160 (13,639) 17,553 5,891 (8,040) Income tax related
Penghasilan (kerugian)
Other comprehensive income
komprehensif lain tahun (65,310) 44,424 (70,034) (23,662) 24,398
(loss) for the year - after tax
berjalan - setelah pajak
TOTAL PENGHASILAN
TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN 1,512,240 1,453,827 1,136,078 622,015 453,558
INCOME FOR THE YEAR
BERJALAN
LABA PER SAHAM DASAR BASIC INCOME PER
962.74 860.12 736.06 394.04 285.61
(Nilai penuh) SHARE (Full Value)
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan dari pendapatan Receipts from interest
6,191,172 5,763,328 5,051,414 4,313,369 3,327,394
bunga income
Pembayaran beban bunga (2,754,273) (2,352,958) (1,775,227) (1,671,172) (1,757,710) Payment of interest expenses
Penerimaan pendapatan Receipt of other operating
431,935 338,380 516,530 201,726 263,432
operasional lainnya income
Pembayaran beban tenaga Payment of salaries
(912,580) (870,754) (752,196) (614,624) (585,647)
kerja expenses
Pembayaran beban umum dan Payment of general and
(674,512) (463,392) (390,863) (294,312) (228,956)
administrasi administrative expenses
Penerimaan pendapatan Receipt of non operating
(4,455) (4,738) (2,995) 1,249 642
non operasional - neto income – net
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Kilas Kinerja
Performance Highlights
Uraian 2024 2023 2022 2021 2020 Description
Pembayaran beban pajak Payment of corporate
(390,759) (486,941) (406,267) (280,641) (175,092)
penghasilan badan income tax expense
Arus kas operasional Operating cash flows
sebelum perubahan atas 1,886,528 1,922,925 2,240,396 1,655,585 844,063 before changes in operating
aset dan liabilitas operasi assets and liabilities
Penurunan (kenaikan) aset Decrease (increase) in
operasi: operating assets
Efek-efek yang dibeli Securities purchased under
5,201,686 (1,098,028) (236,408) (4,087,988) 546,031
dengan janji dijual kembali agreement to resell
Kredit yang diberikan (5,236,035) (4,793,450) (5,737,640) (6,135,578) (5,438,861) Loans
Biaya dibayar di muka 1,582 (18,017) 1,091 2,650 (2,176) Prepaid expenses
Aset lain-lain (5,655) (6,532) (8,041) (113,058) 7,535 Other assets
Kenaikan (penurunan) liabilitas Kenaikan (penurunan)
operasi: liabilitas operasi:
Liabilitas segera (405,317) 206,828 303,242 185,934 198,083 Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro 74,375 60,255 740,194 47,134 7,563 Giro
Tabungan 1,817,597 653,323 1,284,135 1,854,964 1,233,890 Tabungan
Deposito 1,955,959 3,598,742 4,496,217 4,637,564 6,475,534 Deposito
Simpanan dari bank lain 397,192 87,071 153,840 102,229 (711,988) Deposits from other banks
Efek-efek yang dijual Securities sold under
225,076 - - -
dengan janji dibeli kembali agreements to repurchase
Utang pajak (11,333) 12,392 5,967 (2,854) (4,162) Taxes payable
Liabilitas lain-lain (14,907) (3,963) 28,934 127,528 8,589 Other liabilities
Kas neto diperoleh dari/ Net cash provided by/
(digunakan untuk) kegiatan 5,886,748 621,546 3,271,927 (1,725,890) 3,164,101 (used in) operating
operasi activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOW FROM INVESTING ACTIVITIES
Pembelian aset tetap (85,384) (106,811) (88,864) (162,930) (58,103) Purchase of fixed assets
Penjualan aset tetap 7 - 95 104 81 Sale of fixed assets
Pembelian aset tidak
(104,697) (9,474) (32,677) (6,599) (31,514) Purchase of intangible
berwujud
Perolehan aset hak guna (58,188) (37,252) (53,691) (69,735) (81,789) Acquisition of use rights assets
Pembelian efek-efek tersedia Purchase of available for
- - - - (496,821)
untuk dijual sale securities
Pembelian efek-efek yang Purchase of marketable
diukur pada nilai wajar melalui (1,588,379) (1,795,915) - (2,459,621) - securities at fair value through
penghasilan komprehensif lain other comprehensive income
Pembelian efek-efek yang
Purchase of securities measure
diukur pada biaya perolehan (9,286,685) (350,758) (566,592) (2,967,939) -
at amortized cost
diamortisasi
Pembelian efek-efek dimiliki Receipts from matured
- - - - (431,682)
hingga jatuh tempo securities
Penerimaan efek-efek tersedia Receipt of available-for-sale
6,415,504 90,000 540,000 283,210 50,000
untuk dijual yang jatuh tempo securities with maturity date
Penerimaan dari penjualan Proceeds from the sale
efek-efek yang diukur pada of securities measured at
205,305 118,920 209,400 271,050 -
nilai wajar melalui penghasilan fair value through other
komprehensif lain comprehensive income
Kas neto digunakan untuk Net cash (used in) provided
(4,502,517) (2,091,290) 7,671 (5,112,461) (1,049,828)
aktivitas investasi by investing activities
PT Bank Mandiri Taspen
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2024 Annual Report
Page 32
Uraian 2024 2023 2022 2021 2020 Description
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Dana setoran modal - - - - 497,465 Capital Contribution
Penerimaan dari pinjaman
1,750,000 2,500,000 1,250,000 1,250,000 1,600,000 Proceeds from borrowings
yang diterima
Pembayaran atas pinjaman
(250,000) (1,750,000) - (600,000) - Payment on loan received
yang diterima
(Pembayaran atas) penerimaan
(Payment for) receipts from
dari surat berharga yang (1,100,000) - (1,200,000) 2,000,000 (1,500,000)
securities issued
diterbitkan
Pembayaran dividen (140,940) (120,611) (80,710) (64,374) (136,863) Dividend payment
Biaya emisi dari surat berharga Payments of securities
- - - (6,642) -
yang diterbitkan issuance costs
Pembayaran liabilitas sewa (48,450) (44,620) (44,204) (30,567) (16,546) Payments of lease liabilities
Kas neto diperoleh dari Net cash provided by
210,610 584,769 (74,914) 2,548,417 444,057
aktivitas pendanaan financing activities
(PENURUNAN) KENAIKAN NET INCREASE IN
NETO KAS DAN SETARA 1,594,841 (884,975) 3,204,684 (4,289,934) (2,574,876) (DECREASE CASH AND
KAS CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS
3,892,534 4,777,509 1,572,825 5,862,760 3,287,884 EQUIVALENTS AT THE
PADA AWAL TAHUN
BEGINNING OF THE YEAR
CASH AND CASH
KAS DAN SETARA KAS
5,487,375 3,892,534 4,777,509 1,572,826 5,862,760 EQUIVALENTS AT THE
PADA AKHIR TAHUN
END OF THE YEAR
RASIO KEUANGAN FINANCIAL RATIOS
PERMODALAN CAPITAL
Rasio Kewajiban Penyediaan Capital Adequacy Ratio
27.43% 24.91% 20.20% 19.41% 17.36%
Modal Minimum (KPMM) (KPMM)
Aktiva tetap terhadap Modal 22.26% 24.64% 27.98% 30.68% 27.67% Fixed assets to capital
ASET PRODUKTIF PRODUCTIVE ASSETS
Aset Produktif dan Aset Problematic Earning Assets
Non Produktif Bermasalah and Non-Earning Assets to
0.28% 0.31% 0.53% 0.55% 0.72%
Terhadap Total Aset Produktif Total Earning Assets and
dan Aset Non Produktif Non-Earning Assets
Non Performing Earning
Aset Produktif Bermasalah
0.27% 0.30% 0.52% 0.54% 0.70% Assets Against Total
Terhadap Total Aset Produktif
Earning Assets
CKPN Aset Keuangan CKPN of Financial Assets
1.26% 1.83% 2.17% 1.83% 1.77%
Terhadap Aset Produktif against Earning Assets
KUALITAS KREDIT LOAN QUALITY
NPL – Gross 0.38% 0.44% 0.75% 0.75% 0.78% NPL – Gross
NPL – Nett 0.14% 0.08% 0.07% 0.20% 0.11% NPL – Nett
SOLVABILITAS SOLVENCY
Rasio Liabilitas Terhadap Ratio of Liabilities to
88.24% 89.40% 90.77% 91.16% 90.11%
Jumlah Aset Total Assets
Rasio Liabilitas Terhadap
750.4% 843.5% 960.6% 1.030.6% 911.4% Liability to Equity Ratio
Ekuitas
PROFITABILITAS PROFITABILITES
NIM 5.56% 6.10% 6.81% 7.12% 6.57% NIM
ROA 3.26% 3.27% 3.21% 2.04% 1.84% ROA
ROE 22.89% 25.23% 27.55% 17.74% 16.43% ROE
Rasio Laba (Rugi) Terhadap Profit (Loss) to
23.83% 23.19% 21.79% 14.29% 11.59%
Pendapatan Income Ratio
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Kilas Kinerja
Performance Highlights
Uraian 2024 2023 2022 2021 2020 Description
EFISIENSI EFFICIENCY
BOPO 69.02% 69.88% 71.64% 81.41% 84.80% BOPO
LIKUIDITAS LIQUIDITY
LDR/LFR 94.75% 91.94% 90.77% 91.86% 93.04% LDR/LFR
CASA 23.35% 21.14% 21.62% 19.79% 17.57% CASA
KEPATUHAN OBEDIENCE
1a. Persentase Pelanggaran BMPK 1a. Percentage of LLL Violations
Pihak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Related parties
Pihak tidak terkait 0.00% 0.00% 0.00% 0.00% 0.00% Unrelated parties
1b. Persentase Pelampauan BMPK 1b. Percentage in excess of the LLL
Pihak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Related parties
Pihak Tidak Terkait 0.00% 0.00% 0.00% 0.00% 0.00% Unrelated parties
GWM Rupiah 5.02% 6.32% 7.02% 3.51% 3.01% Rupiah Statutory Reserves
PDN 0.00% 0.00% 0.00% 0.00% 0.00% NOP
RASIO LAINNYA OTHER RATIO
CIR 45.67% 43.70% 42.79% 44.03% 52.15% CIR
CAR 27.43% 24.91% 20.20% 19.41% 17.36% CAR
PPA terhadap Aktiva Produktif 1.26% 1.83% 2.17% 1.83% 1.77% PPA on Earning Assets
Pemenuhan PPA 142.67% 184.87% 179.05% 166.28% 135.87% PPA Compliance
Catatan untuk pembaca laporan: Tabel dan grafik pada laporan Note to the report readers: The tables and graphs in this report
ini memaparkan data numerik dengan standar Bahasa Inggris, present numerical data in standard English, while the numerical
sedangkan pemaparan numerik dalam teks menggunakan standar presentation in the text uses standard English and Indonesian
Bahasa Inggris dan Indonesia sesuai dengan konteksnya. according to the context.
Ikhtisar Operasional Operational Highlight
Tabel Kinerja Produk Kredit
Table of Loan Products Performance
(dalam jutaan Rupiah / in IDR millions)
Keterangan 2024 2023 2022 2021 2020 Description
Mikro 414,851 379,814 437,858 538,089 920,033 Micro
Retail 136,814 63,909 101,499 279,280 399,357 Retail
Pensiun 45,709,750 40,907,063 36,371,613 30,533,715 24,343,027 Pension
TOTAL 46,261,415 41,350,787 36,910,969 31,351,083 25,662,417 TOTAL
Tabel Jumlah Dana Pihak Ketiga
Table of Total Third Party Funds
(dalam jutaan Rupiah / in IDR millions)
Keterangan 2024 2023 2022 2021 2020 Description
Tabungan 10,372,335 8,554,739 7,901,413 6,601,844 4,742,002 Savings
Giro 1,025,796 951,421 891,166 150,971 103,838 Current Account
Deposito Berjangka 37,426,417 35,470,456 31,871,718 27,375,071 22,735,448 Time Deposit
TOTAL 48,824,547 44,976,616 40,664,296 34,127,887 27,581,288 TOTAL
PT Bank Mandiri Taspen
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2024 Annual Report
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Informasi Saham
Stock Information
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen belum As of December 31, 2024, Bank Mandiri Taspen has not yet
menjadi perusahaan yang mencatatkan sahamnya di bursa become a company that has listed its shares on the stock exchange.
saham. Dengan demikian, tidak terdapat informasi harga saham, Thus, there is no information on number of shares outstanding,
kapitalisasi pasar saham, dan volume perdagangan saham. market capitalization, highest, lowest and closing share prices and
Sedangkan informasi modal saham selama dua tahun terakhir trading volume on the stock exchange where the shares are listed.
disajikan sebagai berikut: Meanwhile, shared capital information for the last two years is
presented as follows:
Tabel Harga Saham
Table of Stock Price
(dalam jutaan Rupiah / in million rupiah)
Uraian 2024 2023 Description
Modal saham – nilai nominal Rp500 (nilai penuh) per saham Share capital – nominal value of IDR500 (full amount) per share
Modal dasar 1.639.301.632 lembar saham, ditempatkan Authorized capital 1,639,301,632 shares, issued and fully
819,304 819,304
dan disetor penuh -1.638.608.705 lembar saham pada paid -1,638,608,705 shares as of December 31, 2024 and
tanggal 31 Desember 2024 dan 2023 2023
Informasi Obligasi, Sukuk atau
Obligasi Konversi
Bond Information, Sukuk and Conversion Bonds
Tabel Kronologi Penerbitan Obligasi Bank Mandiri Taspen
Table of Bank Mandiri Taspen Bond Information
Tanggal
Uraian Tenor Mata Uang Jumlah Obligasi
No Penerbitan
Description Tenor Currency Total Bonds
Issuance Date
Obligasi Berkelanjutan I Tahun 2019 Seri B 26 November 2019 5 Tahun Rupiah
1. 300,000,000
Shelf Registration Bond I Year 2019 Series B November 26, 2019 5 Years IDR
Obligasi Berkelanjutan I Tahap II Tahun 2021 Seri A 1 Mei 2021 3 Tahun Rupiah
2. 800,000,000
Shelf Registration Bonds I Phase II 2021 Series A May 1, 2021 3 Years IDR
Berkelanjutan I Tahap II Tahun 2021 Seri B 1 Mei 2021 5 Tahun Rupiah
3. 1,200,000,000
Sustainable I Phase II 2021Series B May 1, 2021 3 Years IDR
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen tidak As of December 31, 2024, Bank Mandiri Taspen does not have
memiliki Sukuk dan Obligasi Konversi, sehingga tidak terdapat Sukuk and Convertible Bonds, so there is no information regarding
informasi mengenai Sukuk maupun Obligasi Konversi. Sukuk or Convertible Bonds.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Kilas Kinerja
Performance Highlights
Aksi Korporasi Corporate Action
Pada tahun 2024 Bank Mandiri Taspen tidak melakukan Aksi In 2024, Bank Mandiri Taspen will not take corporate actions
Korporasi terkait dengan aktivitas yang berpengaruh terhadap related to activities that affect the number of outstanding shares,
jumlah saham beredar, di antaranya pemecahan saham, including stock splits, stock mergers, stock dividends, bonus
penggabungan saham, dividen saham, saham bonus dan shares and changes in the nominal value of shares.
perubahan nilai nominal saham.
Aksi Penghentian Sementara The Action of Provisional Suspension
Perdagangan Saham (Suspension) dan/ of Share Trading (Suspension) and/or
atau Penghapusan Pencatatan Saham Delisting of Share As of December
(Delisting)
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen belum As of December 31 2024, Bank Mandiri Taspen has not yet become
menjadi perusahaan yang mencatatkan sahamnya di bursa saham. a company that has listed its shares on the stock exchange. Thus,
Dengan demikian, tidak terdapat Aksi Penghentian Sementara there is no Action to Temporarily Stop Trading Shares (Suspension)
Perdagangan Saham (Suspension) dan/atau Penghapusan and/or Delisting of Shares.
Pencatatan Saham (Delisting).
Tanggal Peringkat
Tingkat Status
Jatuh Rating Wali
Harga Penawaran Suku Bunga Pembayaran
Tempo Amanat
Bid price Interest Payment
Maturity Trustee
date
Rate status 2024 2023
26 November
100% dari jumlah pokok obligasi
2024 Lunas AA(idn) Oleh Fitch AA(idn) Oleh Fitch
100% of the principal amount of 8.20% Bank Permata
November 26, Paid off AA(idn) By Fitch AA(idn) By Fitch
the bond
2024
100% dari jumlah pokok obligasi
1 Mei 2024 Lunas AA(idn) Oleh Fitch AA(idn) Oleh Fitch
100% of the principal amount of 6.50% Bank Permata
May 1, 2024 Paid off AA(idn) By Fitch AA(idn) By Fitch
the bond
100% dari jumlah pokok obligasi
1 Mei 2026 Belum Lunas AA(idn) Oleh Fitch AA(idn) Oleh Fitch
100% of the principal amount of 7.25% Bank Permata
May 1, 2026 Not yet paid off AA(idn) By Fitch AA(idn) By Fitch
the bond
PT Bank Mandiri Taspen
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2024 Annual Report
Page 36
Peristiwa Penting
Important Events
23 Januari 24 Januari
January January
HUT Bank Mandiri Taspen ke-9. Operasi Katarak: Persembahan Bank Mandiri Taspen bagi Nasabah
Bank Mandiri Taspen 9th Anniversary. dalam event Mantap Melihat di Surabaya.
Cataract Surgery: A Gift from Bank Mandiri Taspen for Customers at
the Mantap Melihat Event in Surabaya.
24 Januari 2 Februari
January February
Operasi Katarak: Persembahan Bank Mandiri Taspen bagi Nasabah Pelantikan SDP Angkatan 9 dan ODP IT Angkatan 3.
dalam event Mantap Melihat di Jakarta. Inauguration of SDP Batch 9 and ODP IT Batch 3.
Cataract Surgery: A Gift from Bank Mandiri Taspen for Customers at
the Mantap Melihat Event in Jakarta.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Kilas Kinerja
Performance Highlights
23 Februari 27 Maret
February March
Board Forum Q4 2022 Mandiri Group. Pengundian pemenang program Bank Mandiri Taspen Bertabur Hadiah
Mandiri Group Q4 2022 Board Forum. 900 Juta.
The drawing of winners for the Bank Mandiri Taspen 900 Million Gift
Program.
27 Maret 5-6 April
March April
CSR Kepada Yayasan Daarul Khoir Al-Kailani dan Yayasan Choridjah Mudik Bareng Bank Mantap
Atturmudziyah. Bank Mantap’s Homecoming Trip
CSR to Daarul Khoir Al-Kailani and Choridjah Atturmudziyah
Foundation.
29 Mei
May
Operasi Katarak: Persembahan Bank Mandiri Taspen bagi Nasabah dalam
event Mantap Melihat di Medan.
Cataract Surgery: A Gift from Bank Mandiri Taspen for Customers at the
Mantap Melihat Event in Medan.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 38
29 Mei 5 Juli
May July
Operasi Katarak: Persembahan Bank Mandiri Taspen bagi Nasabah ASABRI Awards 2024 Excellent Report and Data Validity.
dalam event Mantap Melihat di Makassar. ASABRI Awards 2024 Excellent Report and Data Validity.
Cataract Surgery: A Gift from Bank Mandiri Taspen for Customers at
the Mantap Melihat Event in Makassar.
1 Agustus 7 Agustus
August August
Kerja sama Bank Mandiri Taspen dengan PT Jalin. CSR Peningkatan Ekonomi Program Pengadaan booth untuk UMKM
Cooperation between Bank Mandiri Taspen and PT Jalin. Binaan Pemprov DKI Jakarta.
CSR Economic Improvement Program Procurement of booths for
MSMEs assisted by the DKI Jakarta Provincial Government.
29 Agustus
August
The Best Performance Bank in KBMI 2 & The Excellent Performance Bank in
10 Consecutive Years 2013-2023 dalam ajang 29th Infobank Awards 2024.
The Best Performing Bank in KBMI 2 & Very Good Performing Bank for 10
Consecutive Years 2013-2023 at the 29th Infobank Awards 2024.
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Kilas Kinerja
Performance Highlights
29 Agustus 29 Agustus
August August
Program Peningkatan Wisata Edukasi Ecowisata Pantai Pulau Santen Penyerahan Buku Tabungan siMantap ke Anggota DPR-RI.
Banyuwangi. Handing over the siMantap Savings Book to Members of the Indonesian
Ecotourism Educational Tourism Enhancement Program at Pulau House of Representatives.
Santen Beach, Banyuwangi.
4 September 18 September
September September
Hari Pelanggan Nasional. Bisnis Indonesia Finance Awards 2024 “Most Efficient Bank KBMI II”.
National Customer Day. Indonesia Business Finance Awards 2024 – Most Efficient KBMI II Bank.
4 Oktober
October
Bedah Rumah a.n Ida Lukeria Hutagalung di Bengkulu.
House renovation for Ida Lukeria Hutagalung in Bengkulu.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 40
7 Oktober 8 Oktober
October October
“Kategori BUMN Keuangan” dalam ajang Annual Report Awards Kerja sama PT Bank Mandiri Taspen & IHC PT Rolas Nusantara Medika.
(ARA) 2023. Cooperation between PT Bank Mandiri Taspen & IHC PT Rolas
Financial SOE category in the Annual Report Awards (ARA) 2023. Nusantara Medika.
21 Oktober 6 November
October November
Bedah Rumah a.n Wasilah di Mataram Lombok. Bank Mantap menyalurkan buku tabungan kepada para menteri
House renovation for Wasilah in Mataram Lombok. Kabinet Indonesia Maju.
Bank Mantap distributed saving books to the ministers of the Indonesia
Maju Cabinet.
13 November
November
Grand Opening Toko Frozen Mantap.
Grand Opening of Frozen Mantap Store.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Kilas Kinerja
Performance Highlights
14 November 25 November
November November
BUMN Branding & Marketing Award yang ke-12 The Most Trusted Companies dalam ajang Indonesia Good Corporate
Brand Creative Communication & Activation. Governance Award (CGPI Award) 2024.
The 12th BUMN Branding & Marketing Award The Most Trusted Companies at the Indonesia Good Corporate
Brand Creative Communication & Activation. Governance Award (CGPI Award) 2024.
28-30 November 29 November
November November
Mantapreneur Naik Kelas Bandung. Seremoni bedah rumah Kulon Progo.
Mantapreneur Upgrade Bandung. Kulon Progo house renovation ceremony.
8 Desember
December
Showcase & Final Pitching MOTION 2024.
MOTION 2024 Showcase & Final Pitching.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 42
PT Bank Mandiri Taspen
40
Laporan Tahunan 2024
Page 43
02
Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
LAPORAN
DIREKSI
DAN DEWAN
KOMISARIS
Report of Board of Directors
and Board of Commissioners
PT Bank Mandiri Taspen
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2024 Annual Report
Page 44
Laporan Direksi
Report of the Board Of Directors
Pemegang saham
dan para Pemangku
Kepentingan lainnya
yang kami hormati,
Segala puji dan syukur
kami panjatkan ke
hadirat Tuhan Yang
Maha Esa atas rahmat
dan karunia-Nya,
sehingga di tahun 2024
Bank Mandiri Taspen
dapat menghasilkan
kinerja yang positif
dan pencapaian yang
membanggakan.
Respected shareholders and
other stakeholders,
All praise and gratitude are
due to God Almighty for His
grace and blessings, which
have enabled Bank Mandiri
Taspen to achieve positive
performance and remarkable
accomplishments in 2024.
Elmamber Petamu Sinaga
Direktur Utama / President Director
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 45
Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Tahun 2024 menjadi momentum penting bagi Bank Mandiri The year 2024 marks an important milestone for Bank Mandiri
Taspen untuk terus memperkuat posisinya sebagai bank Taspen to continue strengthening its position as a bank focused
yang fokus melayani segmen pensiunan serta pelaku usaha on serving the pension segment and micro, small, and medium
mikro, kecil, dan menengah (UMKM). Di tengah tantangan enterprises (MSMEs). Amid global challenges and national
global dan dinamika ekonomi nasional, Bank tetap konsisten economic dynamics, the Bank remains consistent in executing
menjalankan transformasi berkelanjutan melalui penguatan tata continuous transformation through enhanced governance, service
kelola, digitalisasi layanan, dan peningkatan kualitas portofolio digitalization, and the improvement of sustainable and inclusive
pembiayaan yang berkelanjutan dan inklusif. financing portfolio quality.
Di tahun 2024, Bank Mandiri Taspen berhasil mencatat In 2024, Bank Mandiri Taspen successfully recorded positive
pertumbuhan yang positif baik dari sisi aset, penyaluran kredit, growth in terms of assets, credit distribution, and fund collection.
maupun penghimpunan dana. Selain itu, Bank terus memperluas Furthermore, the Bank continued to expand its service reach
jangkauan layanan melalui sinergi dengan para pemegang saham through synergy with shareholders and the optimization of
serta optimalisasi teknologi dalam rangka meningkatkan kepuasan technology, to enhance customer satisfaction, particularly among
nasabah, khususnya para pensiunan yang menjadi fondasi utama pensioners, who form the core foundation of the Bank’s business.
bisnis Bank.
Pada kesempatan ini, perkenankanlah kami menyampaikan On this occasion, allow us to present the Bank’s management
laporan pengelolaan Bank untuk tahun buku 2024 yang meliputi report for the 2024 fiscal year, which includes an analysis of the
analisis kinerja Bank, analisis prospek perusahaan, perkembangan Bank’s performance, an outlook on the company’s prospects,
penerapan tata kelola perusahaan, penilaian kinerja Komite di developments in the implementation of corporate governance, an
bawah Direksi serta perubahan komposisi Direksi. assessment of the performance of Committees under the Board
of Directors, as well as changes in the composition of the Board
of Directors.
Analisis Atas Kinerja Bank Analysis of the Bank’s Performance
Dalam kegiatan operasionalnya, Bank Mandiri Taspen telah In its operations, Bank Mandiri Taspen has developed a variety of
mengembangkan berbagai produk yang dibutuhkan masyarakat products to meet public needs, particularly in serving pensioner
khususnya dalam melayani kebutuhan nasabah pensiunan dan customers and micro, small, and medium enterprises (MSMEs).
UMKM. Produk-produk dari Bank Mandiri Taspen meliputi: The products offered by Bank Mandiri Taspen include:
1. Produk Dana yang terdiri dari produk Tabungan siMantap, 1. Funding Products, which consist of siMantap Savings,
Tabungan siMantap Pensiun, Tabungan siMantap Berjangka siMantap Pension Savings, siMantap Deposit Savings (TSB),
(TSB), Tabungan siMantap Reward (SMARD), Tabungan SMARD siMantap Reward Savings (SMARD), SMARD Funtastic Savings,
Funtastic, TabunganKu, Deposito Deposito Pro, dan Giro. TabunganKu, Deposito Pro Deposit, and Current Accounts.
2. Produk Kredit yang terdiri dari produk Kredit Mikro, Kredit 2. Loan Products, which consist of Micro Loans, Retail Loans,
Retail, Kredit Pensiun, Kredit Agunan Tunai, Kredit Tanpa Pension Loans, Secured Cash Loans, Unsecured Loans, and
Agunan, dan Kredit Kendaraan Bermotor Joint Financing. Joint Financing for Motor Vehicle Loans.
3. Jasa layanan yang terdiri dari jasa Mantap Cash Management, 3. Service Products, which include Mantap Cash Management,
Movin by Bank Mandiri Taspen, Referensi Bank, Transfer, Movin by Bank Mandiri Taspen, Bank References, Fund
Layanan Pembayaran (Online Payment), Inkaso, Agen Penjual Transfers, Online Payment Services, Collection Services
Efek Reksa Dana, QRIS Acquirer, Virtual Account, dan (Inkaso), Mutual Fund Selling Agent, QRIS Acquirer, Virtual
Whatsaap Banking. Account, and WhatsApp Banking.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 46
Untuk memberikan kemudahan dan kecepatan layanan kepada To provide convenience and prompt service to customers, Bank
nasabah, Bank Mandiri Taspen memiliki jaringan kerja yang tersebar Mandiri Taspen has established an extensive network that spans
luas hampir di seluruh wilayah Indonesia. Area pelayanan Bank nearly all regions of Indonesia. The Bank’s service areas are
Mandiri Taspen terdiri dari 9 (sembilan) Distribution. Distribution organized into nine (9) Distributions. Distribution 1 covers the
1 meliputi wilayah Nanggroe Aceh Darussalam, Sumatera Utara, regions of Nanggroe Aceh Darussalam, North Sumatra, West
Sumatera Barat, Riau, dan Kepulauan Riau. Distribution 2 meliputi Sumatra, Riau, and Riau Islands. Distribution 2 includes Jambi,
wilayah Jambi, Bengkulu, Sumatera Selatan, Lampung, dan Bangka Bengkulu, South Sumatra, Lampung, and Bangka Belitung.
Belitung. Distribution 3 meliputi wilayah Banten serta DKI Jakarta Distribution 3 covers Banten and DKI Jakarta and surrounding areas
dan sekitarnya (Jabodebek). Distribution 4 meliputi wilayah Jawa (Jabodebek). Distribution 4 covers West Java, while Distribution
Barat. Distribution 5 meliputi wilayah Jawa Tengah dan Daerah 5 includes Central Java and the Special Region of Yogyakarta.
Istimewa Yogyakarta. Distribution 6 meliputi wilayah Jawa Timur. Distribution 6 covers East Java. Distribution 7 spans the provinces
Distribution 7 meliputi wilayah Bali, NTB dan NTT. Distribution 8 of Bali, West Nusa Tenggara (NTB), and East Nusa Tenggara (NTT).
meliputi wilayah Kalimantan Barat, Kalimantan Selatan, Kalimantan Distribution 8 covers West Kalimantan, South Kalimantan, Central
Tengah, Kalimantan Timur, dan Kalimantan Utara. Distribution 9 Kalimantan, East Kalimantan, and North Kalimantan. Lastly,
meliputi wilayah Sulawesi Utara, Gorontalo, Sulawesi Barat, Sulawesi Distribution 9 covers North Sulawesi, Gorontalo, West Sulawesi,
Selatan, Sulawesi Tengah, Sulawesi Tenggara, Maluku, Maluku South Sulawesi, Central Sulawesi, Southeast Sulawesi, Maluku,
Utara, Papua Barat, Papua, Papua Tengah, Papua Pegunungan, North Maluku, West Papua, Papua, Central Papua, Mountain
Papua Selatan, dan Papua Barat Daya. Per 31 Desember 2024, Bank Papua, South Papua, and Southwest Papua. As of December 31,
Mandiri Taspen memiliki 1 (satu) Kantor Pusat Operasional dan 291 2024, Bank Mandiri Taspen operated 1 (one) Operational Head
Jaringan Kantor yang meliputi Kantor Cabang, Kantor Cabang Office and a total of 291 office networks, comprising Branch
Pembantu, dan Kantor Fungsional. Offices, Sub-Branch Offices, and Functional Offices.
Pelaksanaan jalannya kepengurusan Bank terlihat pada struktur The management structure of the Bank is reflected in the
organisasi Bank Mandiri Taspen yang terbagi menjadi 4 (empat) organizational structure of Bank Mandiri Taspen, which is divided
Direktorat di bawah Direktur Utama. Direktorat tersebut yaitu, into four (4) Directorates under the President Director. These
Direktorat Business, Direktorat Finance, Risk & Operations, Directorates include the Directorate of Business, the Directorate of
Direktorat IT & Digital serta Direktorat Compliance & Control. Tiap- Finance, Risk & Operations, the Directorate of IT & Digital, and the
tiap Direktorat terbagi menjadi beberapa Divisi yang mendukung Directorate of Compliance & Control. Each Directorate comprises
pelaksanaan tugas Direksi terkait. Direktur Utama membawahi several Divisions that support the implementation of the respective
seluruh Direktorat, Divisi Internal Audit dan Divisi Human Capital. duties of the Board of Directors. The President Director oversees all
Direktorat Business didukung oleh Divisi Distribution & Portfolio Directorates, as well as the Internal Audit Division and the Human
Management, Divisi Consumer Business & Recovery, Divisi Pension Capital Division. The Directorate of Business is supported by the
Business, Divisi Treasury, dan Divisi Funding & Investment Product. Distribution & Portfolio Management Division, Consumer Business
Direktorat Finance, Risk & Operations didukung oleh Divisi SPM & Recovery Division, Pension Business Division, Treasury Division,
& Accounting, Divisi Risk Management, Divisi Central Operation, and Funding & Investment Product Division. The Directorate of
Divisi Credit Operation, Divisi Operational Excellence & Customer Finance, Risk & Operations is supported by the SPM & Accounting
Experience, Divisi Procurement & Asset Management serta Divisi Division, Risk Management Division, Central Operation Division,
Network Development. Direktorat IT & Digital didukung oleh Credit Operation Division, Operational Excellence & Customer
Divisi Information Technology Planning & Development, Divisi Experience Division, Procurement & Asset Management Division,
Information Technology Operations, Divisi CISO, Unit Digital and Network Development Division. The Directorate of IT &
Transformation serta Divisi Digital Banking Product. Direktorat Digital is supported by the Information Technology Planning
Compliance & Control didukung oleh Divisi Compliance, Divisi & Development Division, Information Technology Operations
Corporate Secretary & Legal, Divisi Risk Business Control serta Division, CISO Division, Digital Transformation Unit, and Digital
Divisi Pension & Loyalty Management. Banking Product Division. Lastly, the Directorate of Compliance
& Control is supported by the Compliance Division, Corporate
Secretary & Legal Division, Risk Business Control Division, and
Pension & Loyalty Management Division.
Dalam menjalankan kegiatan operasionalnya, Bank Mandiri In carrying out its operations, Bank Mandiri Taspen employs a
Taspen memiliki sebanyak 3.397 orang karyawan. Rincian total of 3,397 employees. The educational background of the
tingkat pendidikan karyawan tersebut yaitu, 83 orang berjenjang employees is as follows: 83 hold postgraduate degrees, 2,908
pendidikan Pasca Sarjana, 2.908 orang berjenjang pendidikan hold bachelor’s degrees, 317 hold diplomas, 87 are high school
Sarjana, 317 orang berjenjang pendidikan Diploma, 87 orang graduates, and 2 have junior high school education. In managing
berjenjang pendidikan SMA dan 2 (dua) orang berjenjang its human resources, the Bank adopts a key strategy focused on
pendidikan SMP. Dalam pengelolaan SDMnya, Bank memiliki Human Capital Development through organizational development
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strategi utama Pengembangan Sumber Daya Manusia yang aimed at building a sustainable and impact-driven workforce.
dilakukan melalui pengembangan organisasi yang ditujukan untuk This strategy is anchored on five (5) pillars: 1) Leveraging Talent
membangun tenaga kerja yang berkelanjutan dan digerakkan oleh Strength, 2) Leadership Autonomy and Decision-Making, 3)
keinginan untuk memberikan dampak positif (Sustainable and Fostering Employee Ownership, 4) Capability Building and Skills
Impact-Driven Workforce) yang bertumpu pada 5 (lima) pilar, yaitu: Development, and 5) Advancing Corporate Culture. Through
1) Memanfaatkan Kekuatan Talent, 2) Otonomi Kepemimpinan this strategy, the Bank aspires to create a productive, happy, and
dan Pengambilan Keputusan, 3) Menumbuhkan Rasa Memiliki growth-oriented work environment.
Pegawai, 4) Pembangunan Kapabilitas dan Pengembangan
Kemampuan, dan 5) Memajukan Budaya Perusahaan. Melalui
strategi tersebut diharapkan dapat terciptanya lingkungan kerja
yang produktif, bahagia dan berorientasi pada pertumbuhan.
Selain itu, dalam upaya mendukung perkembangan pencapaian In addition to supporting the progress of Bank Mandiri Taspen’s
transformasi digital Bank Mandiri Taspen untuk menciptakan digital transformation and to create competitive advantages in
competitive advantages perusahaan dalam menghadapi competitors facing market competitors while sustaining the Bank’s growing
serta mendukung bisnis bank yang semakin bertumbuh, maka business, the Information Technology strategy for accelerating
strategi Teknologi Informasi dalam mengakselarasi perbankan digital banking is carried out through three main focus areas:
digital tersebut dilakukan dengan 3 (tiga) fokus utama:
- Transformasi People. Transformasi people dilakukan dengan - People Transformation. This transformation involves
beberapa cara, yakni Perubahan Struktur Organisasi Divisi several initiatives, including restructuring the IT Division’s
IT, Pemenuhan SDM IT dan Pelatihan kompetensi teknis dan organizational structure, fulfilling IT human resource needs,
non-teknis SDM IT. and conducting both technical and non-technical competency
training for IT personnel.
- Transformasi Process. Transformasi process dilakukan dengan - Process Transformation. This transformation is carried
beberapa cara, yakni penyusunan dan pembaharuan dokumen out through the development and updating of regulatory
ketentuan sebagai pedoman aktivitas Teknologi Informasi documents to serve as guidelines for Information Technology
berdasarkan standar internasional dan regulasi yang berlaku. activities, based on international standards and applicable
Kemudian untuk setiap inisiatif project IT di Bank Mandiri regulations. For each IT project initiative at Bank Mandiri
Taspen, dilakukan proses penilaian dan prioritisasi agar tetap Taspen, an assessment and prioritization process is conducted
selaras dengan Rencana Strategis TI Bank Mandiri Taspen atau to ensure alignment with the Bank’s Information Technology
IT Strategic Plan (ITSP). Dengan melakukan prioritisasi, Bank Strategic Plan (ITSP). Through prioritization, the Bank can also
juga dapat menyusun strategi penyelesaian inisiatif project formulate effective strategies for project completion under
agar project dapat selesai sesuai timeline dengan anggaran the defined timeline and budget.
yang telah ditetapkan.
- Transformasi Technology. Transformasi Technology mencakup - Technology Transformation. This transformation encompasses
3 (tiga) komponen yaitu Data, Core Banking System & three key components: Data, the Core Banking System &
Surrounding System, serta System Integration. Surrounding Systems, and System Integration.
Dengan berbagai sumber daya yang dimiliki Bank tersebut, pada With the various resources possessed by the Bank, Bank Mandiri
tahun 2024 Bank telah menghasilkan kinerja yang baik di tengah Taspen was able to deliver solid performance in 2024, despite
kondisi perekonomian yang masih belum sepenuhnya pulih. Direksi the economy not yet fully recovering. The Board of Directors
senantiasa mempertimbangkan kondisi perekonomian baik global, consistently takes into account global, national, and banking
nasional maupun industri perbankan dalam mengembangkan industry economic conditions when formulating business
strategi bisnis, sehingga mampu mengatasi kendala-kendala strategies, enabling the Bank to effectively overcome challenges,
khususnya yang terkait dengan dampak kondisi perekonomian particularly those arising from economic impacts on the Bank’s
terhadap bisnis Bank. Oleh karena itu, dalam menyampaikan analisis operations. Therefore, in presenting our performance analysis,
kinerja Bank, izinkan kami menyampaikan telaah perekonomian allow us to first provide an overview of the economic landscape at
baik di tingkat global, nasional maupun pada industri perbankan. the global, national, and banking industry levels.
Tinjauan Makro Ekonomi Macroeconomic Overview
Ketegangan politik global yang masih tinggi pada awal tahun Global political tensions remained elevated at the beginning of
2024 akibat berlanjutnya konflik Rusia-Ukraina, makin meningkat 2024 due to the ongoing Russia-Ukraine conflict, and escalated
setelah serangan Israel ke Palestina. Pertumbuhan ekonomi further following Israel’s attacks on Palestine. Consequently, global
global pada 2024 melambat menjadi 3,2% dari 3,3% pada economic growth slowed to 3.2% in 2024, compared to 3.3% in
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2023. Menjelang akhir tahun 2024, terpilihnya kembali Presiden 2023. Toward the end of 2024, the re-election of President Trump
Trump di Amerika Serikat (AS) dengan kebijakan America First in the United States, along with the resurgence of his “America
kembali meningkatkan ketidakpastian global karena berpotensi First” policy, further heightened global uncertainty, as it poses
mengubah lanskap geopolitik dan perekonomian dunia. Berbagai the potential to reshape both the geopolitical landscape and
perkembangan terkait hasil Pemilihan Umum di AS ini telah the global economy. These developments surrounding the U.S.
berisiko meningkatkan fragmentasi perdagangan dan investasi election results carry the risk of increasing fragmentation in global
dunia, menurunkan pertumbuhan ekonomi dunia, dan kemudian trade and investment, weakening global economic growth, and
makin meningkatkan ketidakpastian pasar keuangan global. further amplifying uncertainty in global financial markets.
Di tengah gejolak ekonomi global, kinerja dan prospek ekonomi Amidst global economic turbulence, Indonesia’s economic
Indonesia tetap terjaga. Ekonomi Indonesia menunjukkan performance and outlook remain resilient. Indonesia’s economy
ketahanan yang kuat dalam memitigasi dampak rambatan has shown strong resilience in mitigating the spillover effects of
global dan dengan kinerja yang diakui secara internasional. global disruptions, with performance recognized internationally.
Perkembangan dalam lima tahun terakhir menunjukkan kinerja Over the past five years, Indonesia’s economic performance has
ekonomi Indonesia termasuk salah satu yang terbaik di Emerging been among the best in Emerging Market Economies (EMEs),
Market Economies (EMEs) dengan stabilitas yang terjaga dan demonstrating maintained stability and relatively high growth.
pertumbuhan yang cukup tinggi.
Pada Triwulan IV 2024, pertumbuhan ekonomi Indonesia tercatat In the fourth quarter of 2024, Indonesia’s economic growth was
sebesar 5,02% (yoy), meningkat dari 4,95% (yoy) pada triwulan recorded at 5.02% (yoy), an increase from 4.95% (yoy) in the
sebelumnya, sehingga secara keseluruhan tahun 2024 mencapai previous quarter, bringing the overall growth for 2024 to 5.03%
5,03% (yoy). Pertumbuhan ini terutama didorong oleh permintaan (yoy). This growth was primarily driven by domestic demand,
domestik, seiring meningkatnya konsumsi rumah tangga dan supported by rising household consumption and sustained
investasi yang tetap baik. Dari sisi Lapangan Usaha (LU), sektor investment levels. From the perspective of business sectors, the
Industri Pengolahan dan Perdagangan sebagai kontributor utama Manufacturing and Trade sectors, as the main contributors to
pertumbuhan juga tumbuh baik, sejalan dengan permintaan growth, also performed well, in line with the maintained domestic
domestik yang terjaga. demand.
Dari sisi perbankan, Rapat Dewan Gubernur (RDG) Bank Indonesia From a banking perspective, the Bank Indonesia Board of
pada 17-18 Desember 2024 memutuskan untuk mempertahankan Governors Meeting (RDG) on December 17-18, 2024, decided to
BI-Rate sebesar 6,00%, suku bunga deposit facility sebesar maintain the BI Rate at 6.00%, the deposit facility rate at 5.25%,
5,25%, dan suku bunga lending facility sebesar 6,75%. and the lending facility rate at 6.75%. This decision is consistent
Keputusan ini konsisten dengan arah kebijakan moneter untuk with the monetary policy direction aimed at ensuring inflation
memastikan tetap terkendalinya inflasi dalam sasaran 2,5±1%, remains within the target range of 2.5±1%, while also supporting
serta mendukung pertumbuhan ekonomi yang berkelanjutan. sustainable economic growth.
Menyusul kebijakan moneter tersebut, suku bunga pasar uang Following this monetary policy, the interbank money market
(IndONIA) bergerak di sekitar BI-Rate, yaitu 6,13% pada 17 rate (IndONIA) moved around the BI Rate, recording 6.13% on
Desember 2024. Seiring dengan dinamika pasar, imbal hasil December 17, 2024. In line with market dynamics, the yield on
Sekuritas Rupiah Bank Indonesia (SRBI) untuk tenor 6, 9, dan Bank Indonesia Rupiah Securities (SRBI) for tenors of 6, 9, and
12 bulan pada 13 Desember masing-masing meningkat menjadi 12 months on December 13 increased to 7.14%, 7.17%, and
7,14%, 7,17%, dan 7,24%, yang menjadikan instrumen tersebut 7.24%, respectively, making these instruments more attractive to
semakin menarik bagi investor asing. Di sisi lain, imbal hasil foreign investors. On the other hand, the yield on Government
Surat Berharga Negara (SBN) tenor 2 tahun dan 10 tahun per 17 Bonds (SBN) with 2-year and 10-year tenors as of December 17
Desember turut mengalami kenaikan menjadi 6,87% dan 7,04%, also rose to 6.87% and 7.04%, in line with the increase in the
sejalan dengan peningkatan yield US Treasury tenor 10 tahun. 10-year US Treasury yield.
Di samping itu, kualitas portofolio kredit perbankan tetap terjaga, In addition, the quality of the banking credit portfolio remains
dengan rasio Non-Performing Loan (NPL) gross sebesar 2,08% dan well-maintained, with a gross Non-Performing Loan (NPL) ratio of
NPL net sebesar 0,74%, disertai dengan penurunan rasio Loan 2.08% and a net NPL ratio of 0.74%, accompanied by a decrease
at Risk (LAR) menjadi 9,28%. Kestabilan ini diperkuat dengan in the Loan at Risk (LAR) ratio to 9.28%. This stability is reinforced
kecukupan Cadangan Kerugian Penurunan Nilai (CKPN) yang by the adequacy of the Provision for Impairment Losses (CKPN)
dibentuk oleh perbankan, sehingga hasil stress test menunjukkan formed by the banking sector, ensuring that the results of stress
bahwa Capital Adequacy Ratio (CAR) tetap kuat di atas 25% dalam tests show a strong Capital Adequacy Ratio (CAR) of over 25%
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berbagai skenario. Bahkan pada Desember 2024, CAR perbankan across various scenarios. Even in December 2024, the banking
berada di level tinggi sebesar 26,68%, didukung oleh pertumbuhan sector’s CAR remained high at 26.68%, supported by a growth in
Dana Pihak Ketiga (DPK) sebesar 4,48% (yoy) menjadi Rp8.837 Third-Party Funds (DPK) of 4.48% (yoy), reaching IDR8.837 trillion,
triliun, dengan komposisi pertumbuhan pada giro sebesar 3,34%, with growth composition in demand deposits at 3.34%, savings
tabungan sebesar 6,78%, dan deposito sebesar 3,50%. at 6.78%, and time deposits at 3.50%.
Berdasarkan analisis perekonomian dan industri serta Based on economic and industry analysis, and considering the
memperhatikan tantangan yang ada, maka Bank Mandiri Taspen challenges at hand, Bank Mandiri Taspen has set market targets
menetapkan target pasar berupa DPK dan Kredit di tahun 2024 for DPK and Credit in 2024, amounting to IDR48.13 trillion
yang masing-masing sebesar Rp48,13 triliun dan Rp46,54 triliun. and IDR46.54 trillion, respectively. To achieve these targets,
Untuk mencapai target-target tersebut Bank Mandiri Taspen Bank Mandiri Taspen focuses on increasing the total number of
memfokuskan pada peningkatan total rekening nasabah, customer accounts, new accounts, the number of DPK accounts,
rekening baru, jumlah rekening DPK, jumlah Dapem Pensiunan the number of ASN pension accounts, and the disbursement of
ASN dan pencairan kredit/plafond baru. new credit/plafond.
Untuk mencapai target pasar tersebut, telah ditetapkan suku To achieve these market targets, the bank has set the 2024 base
bunga dasar kredit tahun 2024 adalah sebagai berikut: lending interest rates as follows:
Tabel Suku Bunga Dasar Kredit Per Akhir Tahun 2024
Table of Prime Lending Rate at the end of 2024
Suku Bunga Dasar Kredit (Prime Lending Rate)
Prime Lending Rate
Berdasarkan Segmen Bisnis UMKM
Based on MSMEs Business Segments
Kredit Konsumsi
Consumer Credit
Menengah Mikro
Retail
Medium Micro
KPR Non KPR
Mortgage Non-Mortgage
8.46% 11.89% 10.75% - 10.87%
Selain itu, Bank juga telah menetapkan suku bunga untuk In addition, the Bank has set competitive and attractive interest
tabungan deposito dan giro yang bersaing dan kompetitif rates for savings, time deposits, and current accounts, as presented
disajikan sebagai berikut: below:
Tabel Suku Bunga Pendanaan Per Akhir Tahun 2024
Table of Funding Interest Rates as of Year-End 2024
Saldo Bunga
Produk DPK DPK Product
Balance Interest Rate
GIRO CURRENT ACCOUNT
0 - Rp2,5 juta
Giro 0.00% Current Account
0 – IDR2.5 million
> Rp2,5 juta - Rp100 juta
1.50%
> IDR2.5 million – IDR100 million
> Rp100 juta
2.50%
> IDR100 million
0 - Rp100 juta
Giro Prima 0.00% Prima Current Account
0 – IDR100 million
> Rp100 juta - Rp5 miliar
2.00%
> IDR100 million – IDR5 billion
> Rp5 miliar
3.50%
> IDR5 billion
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Saldo Bunga
Produk DPK DPK Product
Balance Interest Rate
TABUNGAN SAVINGS
0 - Rp500 ribu
Tabungan siMantap/Si mantap Pensiunan 0.00% siMantap Savings/Si mantap Pension Savings
0 – IDR500 thousand
Rp500 ribu - Rp5 juta
1.00%
IDR500 thousand – IDR5 million
Rp5 juta - Rp100 juta
1.25%
IDR5 million – IDR100 million
Rp100 juta - Rp500 juta
1.50%
IDR100 million – IDR500 million
> Rp500 juta
1.75%
> IDR500 million
Minimal setoran Rp100 ribu/bulan
Tabungan siMantap Berjangka Minimum deposit of IDR100 5.00% siMantap Deposit Savings
thousand/month
Tabunganku 1.00% Tabunganku
DEPOSITO TIME DEPOSIT
Minimal Pokok Rp1 juta
1 bulan 3.50% 1 month
Minimum Principal IDR1 million
Minimal Pokok Rp1 juta
3 bulan 3.50% 3 months
Minimum Principal IDR1 million
Minimal Pokok Rp1 juta
6 bulan 3.50% 6 months
Minimum Principal IDR1 million
Minimal Pokok Rp1 juta
12 bulan 3.50% 12 months
Minimum Principal IDR1 million
Minimal Pokok Rp1 juta
24 bulan 3.50% 24 months
Minimum Principal IDR1 million
Strategi dan Kebijakan Strategy and Policy
Untuk mencapai target yang telah ditetapkan, Bank Mandiri To achieve the set targets, Bank Mandiri Taspen has developed
Taspen telah mengembangkan strategi dan kebijakan strategis the necessary strategies and policies. In formulating the bank’s
yang diperlukan. Dalam perumusan strategi dan kebijakan strategies and policies, the Board of Directors has led the
strategis Bank, Direksi telah memimpin penyusunan Rencana Bisnis preparation of the Bank’s Business Plan (RBB) and Corporate Plan,
Bank (RBB) dan Corporate Plan yang pelaksanaannya senantiasa which are regularly evaluated to ensure the effectiveness of the
dilakukan evaluasi untuk memastikan efektivitas penerapan strategies implemented. To ensure the successful implementation
strategi yang telah ditetapkan. Untuk memastikan implementasi of the Bank’s strategies, the Board of Directors has conducted
strategi Bank berjalan dengan baik, Direksi telah melaksanakan evaluations through meetings with relevant Division Heads,
evaluasi pelaksanaan strategi yang dilakukan melalui rapat-rapat meetings with Committees under the Board of Directors, and
Direksi dengan Division Head terkait, Rapat Direksi dengan Komite periodic internal reporting mechanisms.
di bawah Direksi serta mekanisme pelaporan internal secara
berkala.
Berdasarkan kondisi perekonomian dan analisis yang telah Based on the economic conditions and analyses conducted, the
dilakukan, Bank telah menetapkan arah dan kebijakan Bank has set the direction and policies for the development of
pengembangan usaha Bank Mandiri Taspen yaitu sesuai dengan Bank Mandiri Taspen, as outlined in the Long-Term Plan (Corporate
Rencana Jangka Panjang (Corporate Plan) 2021-2025 yang telah Plan) 2021-2025. The bank aims to become the “Leading Senior
disusun, Bank akan menjadi “Leading Senior Citizen Ecosystem Citizen Ecosystem Bank in Indonesia,” as articulated in three main
Bank in Indonesia” yang dituangkan ke dalam 3 (tiga) Pilar Strategi strategic pillars: the state pension business pillar, the new business
utama yaitu pilar bisnis pensiun negara, pilar pengembangan development pillar, and the retail and institutional funding pillar.
bisnis baru, dan pilar funding retail dan institusi.
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Pada tahun 2024, Bank Mandiri Taspen tetap konsisten In 2024, Bank Mandiri Taspen remains committed to delivering
untuk memberikan kinerja terbaik dengan mengusung tema the best performance with the theme “Continuous Improvement
“Continuous Improvement and Excellent Operations to Embrace and Excellent Operations to Embrace Future Challenges.” Bank
Future Challenges”. Bank Mandiri Taspen optimis tetap tumbuh Mandiri Taspen is optimistic about sustaining growth and
sustain dan mampu melampaui target bisnis yang sudah exceeding the set business targets. The strategic steps taken by
ditetapkan. Langkah-langkah strategis yang ditempuh Bank Bank Mandiri Taspen in 2024 are as follows:
Mandiri Taspen pada tahun 2024 adalah sebagai berikut:
1. Pengembangan jaringan kantor secara selektif untuk 1. Selective office network development to reach and optimize
menjangkau dan mengoptimalkan layanan kepada basis-basis services to the existing retiree bases in Indonesia.
pensiunan yang ada di Indonesia.
2. Pengembangan dan akselerasi produktifitas bisnis di segmen 2. Development and acceleration of business productivity in the
pensiunan yang telah menjadi engine of growth utama Bank pensioner segment, which has become the main engine of
Mandiri Taspen ke depan, yang didukung oleh expertise yang growth for Bank Mandiri Taspen moving forward, supported
dimiliki oleh masing-masing mitra strategis. by the expertise of each strategic partner.
3. Penajaman pembiayaan UMKM melalui peningkatan 3. Sharpening MSME financing by increasing productivity
produktivitas dengan beberapa inisiatif strategis. through several strategic initiatives.
4. Meningkatkan kerjasama dengan grup usaha dan mitra 4. Enhancing cooperation with business groups and strategic
strategis dalam rangka peningkatan bisnis dan layanan. partners to improve business and services.
5. Mendorong peningkatan akuisisi bisnis melalui percepatan 5. Encouraging business acquisition through the acceleration
dan simplifikasi proses kredit namun tetap prudent serta and simplification of the credit process while maintaining
pengembangan aplikasi digital untuk proses pengajuan kredit prudence and developing digital applications for new and
baru dan top up. top-up credit applications.
6. Mendorong peningkatan CASA, melalui optimalisasi produk 6. Promoting CASA growth through optimization of products
dan e-channel termasuk pengembangan QRIS Acquire. and e-channels, including the development of QRIS Acquire.
7. Mendorong peningkatan akuisisi DPK retail dan segmen 7. Encouraging the acquisition of retail and senior citizen
senior citizen khususnya Pegawai dan Pensiunan VIP melalui segment DPK, particularly VIP Employees and Pensioners,
pengembangan produk dan layanan customize sesuai dengan through customized product and service development tailored
kebutuhan nasabah disertai dengan e-KYC agar tetap prudent. to customer needs, accompanied by e-KYC to maintain
Selain itu, Bank juga mendorong peningkatan customer base prudence. Additionally, the bank also encourages increasing
dana melalui pendekatan ekosistem pensiunan. the customer base of funds through pension ecosystem
approaches.
8. Memperluas potensi akuisisi funding ke segmen/market yang 8. Expanding the potential acquisition of funding to broader
lebih luas misalnya komunitas pasar, kawasan industri, serta segments/markets, such as market communities, industrial
menjalin kerjasama dengan Badan atau Lembaga maupun areas, and establishing cooperation with government bodies,
Instansi pemerintah. agencies, or institutions.
9. Mengembangkan bisnis pada segmen yang lebih luas yakni 9. Business development in a broader segment, namely senior
senior citizen sehingga Bank akan melakukan pengembangan citizens, by developing alternative product and service
alternatif variasi produk dan layanan untuk segmen senior variations for the senior citizen segment. One such initiative
citizen salah satunya melalui pengembangan product includes developing product bundling along with programs
bundling disertai pengembangan program-program dengan offering special benefits tailored to this segment.
special benefit bagi segmen senior citizen.
10. Mengembangkan sarana dan infrastruktur untuk 10. Development of facilities and infrastructure to increase
meningkatkan customer based dan pendanaan terutama the customer base and funding, especially retail funding,
funding retail melalui pengembangan Mobile Banking. Ke through the advancement of Mobile Banking. In the future,
depan mobile banking akan dikembangkan menjadi one mobile banking will evolve into a one-stop financial service
stop service layanan keuangan ASN/Pensiunan dengan fitur platform for civil servants/retirees, featuring e-authentication,
e-otentifikasi, payment, transfer, QR code payment, online payments, transfers, QR code payments, online onboarding,
on boarding, top up e-wallet, biometric login, pembukaan e-wallet top-up, biometric login, deposit savings and deposit
tabungan berjangka dan deposito, top up emoney dan lain- account openings, e-money top-ups, and more.
lain.
11. Membangun sumber alternatif fee based Bank melalui cash 11. Building alternative sources of fee-based income for the
management system, collecting fee pemotongan angsuran Bank, including through cash management systems, credit
kredit, produk reksadana, bank garansi, produk bundling installment collection fees, mutual fund products, bank
asuransi ataupun fee based dari transaksi e-channel lainnya. guarantees, insurance bundling products, and fee-based
income from other e-channel transactions.
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12. Memperkuat risk assessment berbasis data pada bisnis 12. Strengthening data-based risk assessment for both existing
eksisting dan bisnis baru sehingga dapat mencegah risiko and new businesses, to prevent potential risks arising from
yang berpotensi muncul terkait transformasi digital. digital transformation efforts.
13. Bertransformasi menjadi high performing organization 13. Transforming into a high-performing organization by
dengan melalui penguatan 3 (tiga) area, yaitu penguatan strengthening three key areas: organizational structure
fungsi struktur organisasi, penguatan culture Bank, dan functions, Bank culture, and the quality of human resources
peningkatan kualitas SDM melalui program learning and through learning and development programs and talent
development serta talent retention. retention initiatives.
14. Secara bertahap melakukan penguatan dan transformasi 14. Gradually strengthening and transforming IT infrastructure
infrastruktur IT untuk menunjang inovasi berbasis digital to support digital-based innovation through the renewal of
melalui pembaharuan sistem core banking untuk mendukung the core banking system, cloud computing infrastructure, and
bisnis bank, cloud computing infrastruktur serta open API open API infrastructure. By utilizing new technologies in the
infrastruktur. Dengan pemanfaatan teknologi baru pada core core banking system supported by data strategy design and
banking sistem yang ditunjang dengan desain strategi data integration strategy design based on open API infrastructure,
dan desain strategi integrasi berbasis open API infrastruktur, it is expected to enhance innovation in Bank Mandiri Taspen’s
diharapkan dapat meningkatkan inovasi pada layanan dan services and products.
produk yang ada di Bank Mandiri Taspen.
15. Bank melakukan monitoring dan pengelolaan debitur 15. Monitoring and managing debtors affected by Covid-19
terdampak Covid-19 sesuai dengan ketentuan regulator (OJK) under regulatory (OJK) provisions, by ensuring business
dengan memastikan keberlangsungan usaha sesuai hasil continuity based on the results of Customer Visit Reports
Laporan Kunjungan Nasabah (LKN) dan monitoring. (LKN) and ongoing monitoring.
Pencapaian Kinerja Performance Achievements
Berdasarkan strategi yang telah diterapkan, pada tahun 2024 Based on the implemented strategies, in 2024, Bank Mandiri
Bank Mandiri Taspen telah menghasilkan kinerja yang baik dan Taspen achieved strong performance in line with the set targets.
telah sesuai dengan yang ditargetkan. Bank Mandiri Taspen The Bank successfully surpassed its net profit target for 2024,
berhasil melampaui target laba tahun berjalan di tahun 2024 yaitu reaching 100.14%, and exceeded its other operating income
sebesar 100,14% dan pendapatan operasional lainnya sebesar target at 103.89%. Asset realization also exceeded the target at
103,89%. Pencapaian aset berhasil melampaui target sebesar 101.74%, while equity met the target at 100.56%, driven by an
101,74% dan ekuitas yang mencapai target yang ditetapkan increase in net profit. Similarly, the 2024 third-party funds (DPK)
yakni sebesar 100,56% yang disebabkan peningkatan laba tahun target achievement reached 101.45%, supported by significant
berjalan. Demikian pula dengan pencapaian target dana pihak achievements in current accounts and savings, which reached
ketiga tahun 2024 yang sebesar 101,45% yang didukung dengan 205.16% and 103.72% of their respective target.
pencapaian target giro dan tabungan masing-masing sebesar
205,16% dan 103,72%.
Pada tahun 2024, Bank berhasil mencatatkan kinerja operasional In 2024, the Bank successfully recorded solid operational and
dan keuangan yang baik. Dari sisi operasional, penyaluran kredit financial performance. On the operational side, micro loan
mikro tahun 2024 sebesar 9,22% atau Rp35,04 miliar, meningkat disbursement reached 9.22% or IDR35.04 billion, increasing
dari Rp379,81 miliar di tahun 2023 menjadi 414,85 miliar di from IDR379.81 billion in 2023 to IDR414.85 billion in 2024. This
tahun 2024. Peningkatan ini berasal dari peningkatan produk growth was driven by increases in KSM, KUR, and KKB products,
KSM, KUR dan KKB yang berhasil tumbuh masing-masing sebesar which grew by 6.98%, 12.80%, and 100.00%, respectively.
6,98%, 12,80% dan 100,00%. Pertumbuhan kredit retail sebesar Retail credit also grew significantly by 114.08% or IDR72.90
114,08% atau sebesar Rp72,90 miliar, meningkat dari Rp63,90 billion, from IDR63.90 billion in 2023 to IDR136.81 billion in 2024.
miliar di tahun 2023 menjadi Rp136,81 miliar di tahun 2024. Pension loan products also showed positive performance, growing
Kinerja produk pensiun tumbuh 11,74% atau Rp4,80 triliun, by 11.74% or IDR4.80 trillion, from IDR40.90 trillion in 2023 to
dari Rp40,90 triliun di tahun 2023 menjadi Rp45,70 triliun di IDR45.70 trillion in 2024. An increase was also recorded in deposit
tahun 2024. Peningkatan juga dicapai pada produk simpanan. products. The number of third-party fund accounts collected by
Jumlah rekening dana pihak ketiga yang berhasil dihimpun Bank Bank Mandiri Taspen increased by 165,003 accounts or 15.31%,
Mandiri Taspen di tahun 2024 mengalami peningkatan sebesar from 1,077,528 accounts in 2023 to 1,242,531 accounts in 2024.
165.003 unit rekening atau 15,31% dari 1.077.528 unit rekening In line with this growth, the total third-party funds raised also
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di 2023 menjadi 1.242.531 unit rekening di 2024. Sejalan increased by IDR3.85 trillion or 8.56%, from IDR44.98 trillion
dengan peningkatan jumlah rekening dana pihak ketiga, jumlah in 2023 to IDR48.82 trillion in 2024. This increase was primarily
dana pihak ketiga yang berhasil dihimpun Bank Mandiri Taspen driven by a 5.51% rise in time deposits, from IDR35.47 trillion in
mengalami peningkatan sebesar Rp3,85 triliun atau 8,56% 2023 to IDR37.43 trillion in 2024.
dari Rp44,98 triliun di 2023 menjadi Rp48,82 triliun di 2024.
Peningkatan ini terutama berasal dari deposito yang kenaikannya
mencapai 5,51% dari Rp35,47 triliun di tahun 2023 menjadi
sebesar Rp37,43 triliun di tahun 2024.
Pencapaian kinerja di tahun 2024 juga terlihat dari sisi keuangan. The Bank’s performance achievements in 2024 were also reflected
Pendapatan bunga - neto tahun 2024 mencapai Rp3,44 triliun in its financial indicators. Net interest income in 2024 reached
meningkat 1,60% dibandingkan dengan tahun 2023 yang IDR3.44 trillion, an increase of 1.60% compared to IDR3.39 trillion
mencapai Rp3,39 triliun. Peningkatan Pendapatan bunga – neto in 2023. This rise in net interest income indirectly contributed to
secara tidak langsung meningkatkan laba tahun berjalan Bank. the Bank’s growth in profit for the year. Net profit increased by
Laba tahun berjalan mengalami peningkatan 11,93% dari 11.93%, from IDR1.41 trillion in 2023 to IDR1.58 trillion in 2024.
Rp1,41 triliun di tahun 2023 menjadi Rp1,58 triliun di tahun In terms of assets, Bank Mandiri Taspen recorded total assets
2024. Aset Bank Mandiri Taspen tahun 2024 mencapai Rp66,23 of IDR66.23 trillion in 2024, a 9.40% increase from IDR60.54
triliun meningkat 9.40% dibandingkan dengan tahun 2023 yang trillion in 2023. The Bank’s equity also showed significant growth,
mencapai Rp60,54 triliun. Ekuitas tahun 2024 mencapai Rp7,79 reaching IDR7.79 trillion in 2024, up 21.37% from IDR6.42 trillion
triliun meningkat 21.37% dibandingkan dengan tahun 2023 yang in 2023.
mencapai Rp6,42 triliun.
Kendala yang Dihadapi Bank Challenges Faced by the Bank
Dalam menjalankan kegiatan operasionalnya, Bank Mandiri In carrying out its operations, Bank Mandiri Taspen recognizes that
Taspen menyadari bahwa Bank tidak terlepas dari berbagai it is not immune to various challenges. One of the main challenges
kendala. Kendala tersebut antara lain, segmen produk turunan is the limited scope of derivative deposit products and e-channel
dana dan fitur e-channel yang masih terbatas sehingga masih features, which still need further development. To address this
perlu dikembangkan. Untuk mengatasi kendala tersebut, Bank issue, the Bank is enhancing its facilities and infrastructure to
mengembangkan sarana dan infrastruktur untuk meningkatkan expand its customer base and funding—especially retail funding—
customer based dan pendanaan terutama funding retail melalui through the development of Mobile Banking. In the future, this
pengembangan Mobile Banking. Ke depan mobile banking mobile banking platform is expected to evolve into a one-stop
akan dikembangkan menjadi one stop service dengan fitur financial service, offering features such as e-authentication,
e-otentifikasi, payment, transfer, QR code payment, online on payments, transfers, QR code payments, online onboarding,
boarding, top up e-wallet, biometric login, pembukaan tabungan e-wallet top-ups, biometric logins, deposit savings and deposit
berjangka dan deposito, top up emoney dan lain-lain. account openings, e-money top-ups, and more.
Kendala lainnya yaitu, teknologi infrastruktur IT yang masih perlu Another key challenge lies in the Bank’s IT infrastructure, which
dikembangkan untuk mendukung kegiatan bisnis ke depan. Untuk still requires development to support future business activities.
mengatasi kendala tersebut, Bank secara bertahap melakukan To overcome this, the Bank is gradually strengthening and
penguatan dan transformasi infrastruktur IT untuk menunjang transforming its IT infrastructure to support digital innovation.
inovasi berbasis digital melalui pembaharuan sistem core banking This includes upgrading its core banking system, building
untuk mendukung bisnis bank, cloud computing infrastruktur cloud computing infrastructure, and implementing open API
serta open API infrastruktur. Dengan pemanfaatan teknologi baru infrastructure. By adopting new technologies in the core banking
pada core banking sistem yang ditunjang dengan desain strategi system—supported by strategic data and integration design based
data dan desain strategi integrasi berbasis open API infrastruktur, on open API infrastructure—the Bank aims to drive innovation in
diharapkan dapat meningkatkan inovasi pada layanan dan produk its existing services and products.
yang ada di Bank Mandiri Taspen.
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Hal-Hal Penting yang Diperkirakan Important Future Outlook and
Terjadi Pada Masa Mendatang dan Business Prospects
Prospek Usaha
Pertumbuhan ekonomi dunia pada 2025 diprakirakan sebesar Global economic growth in 2025 is projected to reach 3.2%.
3,2%. Ketidakpastian global tetap tinggi akibat kebijakan tarif However, global uncertainty remains high due to the increasingly
impor Amerika Serikat (AS) yang makin luas. Di AS, kebijakan broad implementation of import tariff policies by the United States
tarif impor berdampak pada laju pertumbuhan ekonomi yang (US). In the US, these tariffs are contributing to a slower pace
lebih lambat di tengah meningkatnya pemberian insentif fiskal, of economic growth, despite increased fiscal incentives. At the
sementara laju penurunan inflasi tidak secepat yang diprakirakan. same time, the pace of inflation decline is not as fast as previously
Ekonomi Eropa, Jepang, dan India juga terkena dampak rambatan anticipated. The economies of Europe, Japan, and India are also
kebijakan tarif impor AS tersebut di tengah permintaan domestik being affected by the ripple effects of the US import tariff policy.
yang belum meningkat akibat keyakinan usaha yang rendah dan These impacts are compounded by sluggish domestic demand,
ekspor yang melambat. Sementara itu, pelemahan pertumbuhan low business confidence, and a slowdown in exports. Meanwhile,
ekonomi Tiongkok sebagai akibat kebijakan tarif impor AS China’s economic growth slowdown, also triggered by US tariff
tertahan dengan kebijakan pelebaran defisit fiskal 2025 dari yang policies, is being partially mitigated by the government’s decision
ditargetkan. to expand its fiscal deficit target for 2025 beyond previous
expectations.
Di tengah dinamika global yang penuh tantangan, pertumbuhan In the midst of challenging global dynamics, Indonesia’s economic
ekonomi Indonesia tetap terjaga dengan baik. Konsumsi growth remains well-maintained. Household consumption
rumah tangga tetap baik meskipun perlu terus didorong guna continues to perform well, though it still requires further stimulus
memanfaatkan keyakinan konsumen yang terjaga, dukungan to fully leverage consumer confidence. Supportive factors include
belanja Pemerintah terkait pemberian Tunjangan Hari Raya government spending on holiday allowances (THR), social
(THR) dan belanja sosial, serta peningkatan musiman permintaan assistance programs, and seasonal demand increases ahead of
menjelang perayaan Idulfitri 1446 H. Investasi swasta juga perlu the Idulfitri 1446 H celebrations. Private investment also needs to
makin ditingkatkan guna mengoptimalkan keyakinan produsen be further encouraged to capitalize on producer confidence, as
yang tecermin pada Prompt Manufacturing Index (PMI) Bank reflected in Bank Indonesia’s Prompt Manufacturing Index (PMI),
Indonesia yang ekspansif, terutama pada meningkatnya volume which remains in the expansionary zone, particularly due to rising
pesanan. Dari eksternal, ekspor nonmigas meningkat pada Februari order volumes. On the external side, non-oil and gas exports rose
2025 ditopang terutama komoditas minyak kelapa sawit dan in February 2025, primarily driven by palm oil and motor vehicle
kendaraan bermotor. Secara sektoral, lapangan usaha pertanian commodities. Sectorally, the agricultural sector is projected to
diprakirakan meningkat didorong panen raya, sedangkan sektor improve, spurred by the main harvest season, while mining and
pertambangan dan industri pengolahan melambat dipengaruhi manufacturing sectors are expected to slow due to weakening
permintaan eksternal yang menurun. external demand.
Sejalan dengan proyeksi pertumbuhan ekonomi yang stabil pada Aligned with the stable economic growth projection for 2025,
2025, pertumbuhan kredit perbankan Indonesia juga diperkirakan Indonesia’s banking credit growth is also expected to rise within the
akan meningkat dalam kisaran sasaran 11%-13%. Peningkatan target range of 11%–13%. This growth is supported by a positive
ini didorong oleh prospek ekonomi nasional yang tetap positif, national economic outlook and accommodative macroprudential
serta dukungan dari kebijakan makroprudensial yang akomodatif policies from Bank Indonesia. In addition, various government
dari Bank Indonesia. Di samping itu, berbagai kebijakan insentif incentive policies contribute to boosting credit demand. In line
yang diberikan Pemerintah turut berperan dalam mendorong with this improving credit outlook, Third-Party Funds (DPK) are
permintaan kredit. Seiring dengan membaiknya prospek kredit, also projected to grow by around 10% in 2025, aided by potential
Dana Pihak Ketiga (DPK) juga diperkirakan tumbuh sekitar monetary policy easing that could enhance liquidity within the
10% pada 2025, didukung oleh potensi pelonggaran kebijakan financial system.
moneter yang dapat memperkuat likuiditas di sistem keuangan.
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Perkembangan positif tersebut tercermin dalam realisasi This positive development is reflected in the banking credit
pertumbuhan kredit perbankan yang tetap tinggi sebagai growth, which remains high as part of efforts to support
upaya mendukung laju pertumbuhan ekonomi. Pada economic growth. In February 2025, credit grew by 10.30%
Februari 2025, kredit tumbuh sebesar 10,30% (yoy), yang year-on-year (yoy), reflecting improvements from both the
mencerminkan perbaikan dari sisi penawaran dan permintaan. supply and demand sides. On the supply side, credit growth was
Dari sisi penawaran, pertumbuhan kredit ditopang oleh strategi supported by banking strategies to channel liquidity into credit
perbankan dalam mengalihkan alat likuid ke penyaluran kredit, distribution, funding support from Third-Party Funds (DPK) which
dukungan pendanaan dari DPK yang menunjukkan tren positif showed a positive trend since the beginning of the year, and
sejak awal tahun, serta ketersediaan likuiditas yang tetap terjaga the maintenance of liquidity in line with the implementation of
sejalan dengan implementasi penguatan Kebijakan Likuiditas Macroprudential Liquidity Policy (KLM) strengthening. This healthy
Makroprudensial (KLM). Kinerja penyaluran kredit yang sehat credit distribution performance was also backed by the resilience
tersebut turut didukung oleh ketahanan perbankan yang tetap kuat of the banking sector, which maintained financial system stability.
dalam menjaga stabilitas sistem keuangan. Likuiditas perbankan Banking liquidity remained at an adequate level, as reflected by
berada dalam level yang memadai, tercermin dari rasio Alat Likuid the high Liquidity Ratio to Third-Party Funds (AL/DPK) of 26.32%
terhadap Dana Pihak Ketiga (AL/DPK) yang tinggi sebesar 26,32% in February 2025. Additionally, capital conditions remained very
pada Februari 2025. Selain itu, kondisi permodalan juga sangat solid, with the Capital Adequacy Ratio (CAR) reaching 27.01%
solid dengan rasio kecukupan modal (Capital Adequacy Ratio/ in January 2025. Asset quality remained well-maintained, with a
CAR) mencapai 27,01% pada Januari 2025. Kualitas aset tetap low Non-Performing Loan (NPL) ratio of 2.18% gross and 0.79%
terjaga, ditunjukkan oleh rasio kredit bermasalah (Non-Performing net. Overall, the results of Bank Indonesia’s stress test confirmed
Loan/NPL) yang rendah sebesar 2,18% secara bruto dan 0,79% that the banking sector had strong resilience in facing various
secara neto. Secara keseluruhan, hasil stress-test Bank Indonesia risks, supported by healthy corporate financial conditions and
mengonfirmasi bahwa sektor perbankan memiliki ketahanan maintained profitability. To preserve this stability, Bank Indonesia
yang baik dalam menghadapi berbagai risiko, ditopang oleh continues to strengthen policy synergy with the Financial System
kondisi keuangan korporasi yang tetap sehat serta profitabilitas Stability Committee (KSSK) to anticipate potential risks that could
yang terjaga. Dalam menjaga stabilitas ini, Bank Indonesia terus disrupt banking resilience and the stability of the overall financial
memperkuat sinergi kebijakan dengan Komite Stabilitas Sistem system.
Keuangan (KSSK) untuk mengantisipasi potensi risiko yang
dapat mengganggu ketahanan perbankan dan stabilitas sistem
keuangan secara keseluruhan.
Berdasarkan uraian di atas maka Bank Mandiri Taspen memiliki Based on the above description, Bank Mandiri Taspen has very
prospek usaha yang sangat baik di masa yang akan datang. promising business prospects for the future. The bank remains
Bank Mandiri Taspen tetap optimis untuk dapat senantiasa optimistic about its ability to continuously improve its long-
meningkatkan kinerjanya dalam jangka panjang. Bank Mandiri term performance. Bank Mandiri Taspen has several growth
Taspen memiliki peluang untuk tumbuh. Peluang yang dimiliki opportunities, including:
Bank Mandiri Taspen antara lain sebagai berikut:
1. Bank Mandiri Taspen berpeluang masuk ke new business 1. Bank Mandiri Taspen has the opportunity to enter new businesses in
Dana Pensiun (Dapen) BUMN dan swasta yang mempunyai the pension fund (Dapen) sector, both for state-owned enterprises
karakteristik seperti segmen ASN dan pensiunan. (SOEs) and private companies, which share characteristics with the
ASN (State Civil Apparatus) and retiree segments.
2. Branding mulai dikenal dan dilirik oleh pencari kerja baik fresh 2. The bank’s branding is increasingly recognized and has
graduate maupun yang telah berpengalaman. attracted the attention of job seekers, both fresh graduates
and experienced professionals.
3. Segmen pembiayaan kredit mikro, Usaha Mikro Kecil 3. The microcredit financing segment, small and medium-sized
Menengah (UMKM), pra pensiun dan pensiunan di Indonesia enterprises (UMKM), and the pre-retirement and pensioner
yang masih memiliki potensi pasar yang besar. segments in Indonesia still have significant market potential.
4. Untuk meningkatkan komposisi funding retail, Bank Mandiri 4. To increase the composition of retail funding, Bank Mandiri
Taspen juga berpeluang untuk mengoptimalkan potensi Taspen also has the opportunity to optimize the potential
segmen senior citizen usia > 40 tahun. of the senior citizen segment, especially those aged over 40
years old.
5. Segmen pembiayaan kredit pensiunan yang lebih resistance 5. The pensioner credit financing segment is more resilient to
terhadap dampak lesunya perekonomian. the impacts of economic downturns, providing a stable
opportunity for growth.
6. Peluang memberikan layanan perbankan yang lebih baik 6. There is an opportunity to provide better banking services to
hingga ke berbagai pelosok daerah melalui pemanfaatan remote areas through the utilization of the network owned by
jaringan yang dimiliki entitas induk. the parent entity.
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7. Sources pegawai dari kalangan millennial akan membantu 7. The recruitment of millennial employees will help the bank
bank dalam mengantisipasi perubahan ke arah digitalisasi. anticipate the shift towards digitalization.
Bank Mandiri Taspen tetap harus waspada dan mawas diri karena Bank Mandiri Taspen must remain vigilant and self-aware,
di tahun 2025-2027 masih akan dipenuhi berbagai tantangan as the period from 2025 to 2027 will be filled with various
yang challenging, khususnya dari aspek pencapaian market share, challenges, particularly in achieving market share, profitability,
profitabilitas dan nilai kapitalisasi pasar. Selanjutnya untuk terus and market capitalization. To continue providing positive growth,
dapat memberikan pertumbuhan positif, Bank Mandiri Taspen Bank Mandiri Taspen must be able to create continuous added
harus dapat menciptakan nilai tambah secara berkesinambungan, value, both from business units and supporting units. This can
baik dari segi business unit maupun supporting unit, yaitu be achieved by always focusing on achieving company profits,
dengan selalu berorientasi kepada pencapaian laba perusahaan sustainable business growth, and improving productivity through
dan pertumbuhan bisnis secara berkelanjutan serta peningkatan Management Policies in 2025, which include the following:
produktivitas melalui Kebijakan Manajemen di tahun 2025, yang
meliputi sebagai berikut:
1. Pertumbuhan Kredit dengan Portfolio Kredit Pensiunan yang 1. Credit Growth with Increased Pension Credit Portfolio
Meningkat
2. Pengelolaan Sumber Pendapatan 2. Revenue Source Management
3. Pengendalian Kualitas Aktiva Produktif 3. Control of Productive Asset Quality
4. Pertumbuhan Dana 4. Fund Growth
Tata Kelola Perusahaan Corporate Governance
Penerapan good corporate governance (GCG) di Bank Mandiri The implementation of good corporate governance (GCG) at Bank
Taspen tidak hanya dimaknai sebagai kewajiban terhadap Mandiri Taspen is not only seen as a regulatory obligation but also
regulasi yang berlaku, tetapi juga sebagai landasan utama dalam as the main foundation for building trust among all stakeholders,
membangun kepercayaan seluruh pemangku kepentingan, including shareholders, customers, employees, regulators, and the
termasuk pemegang saham, nasabah, karyawan, regulator, dan general public. Bank Mandiri Taspen is committed to practicing
masyarakat luas. Bank Mandiri Taspen senantiasa berkomitmen GCG as the primary foundation for creating a healthy, ethical, and
untuk menjalankan praktik GCG sebagai landasan utama sustainable company. This commitment is realized through the
dalam menciptakan perusahaan yang sehat, berintegritas, dan application of the four main pillars of GCG, namely ETAK (Ethics,
berkelanjutan. Komitmen ini diwujudkan melalui penerapan Transparency, Accountability, and Sustainability).
empat pilar utama GCG yaitu ETAK (Etika, Transparansi,
Akuntabilitas, dan Keberlanjutan).
Bank Mandiri Taspen menjadikan Etika sebagai pilar utama Bank Mandiri Taspen considers Ethics as a key pillar in building a
dalam membangun budaya perusahaan yang berintegritas corporate culture that is integral and professional. Ethics serves as
dan profesional. Etika menjadi landasan dalam setiap aktivitas the foundation for every business activity, decision-making, and
bisnis, pengambilan keputusan, serta interaksi dengan seluruh interaction with all stakeholders, both internal and external. As a
pemangku kepentingan, baik internal maupun eksternal. commitment to applying ethical principles, Bank Mandiri Taspen
Sebagai bentuk komitmen terhadap penerapan prinsip etika, has established a Code of Conduct, which serves as a behavioral
Bank Mandiri Taspen telah menetapkan Kode Etik Perusahaan guide for all employees. The company’s ethics are also reflected
(Code of Conduct) yang menjadi pedoman perilaku bagi seluruh in how the Bank operates transparently and accountably, as
insan Bank. Etika perusahaan juga tercermin dalam cara Bank well as in its efforts to create a fair work environment free from
menjalankan operasional secara transparan dan akuntabel, discrimination. All employees are encouraged to uphold honesty
serta dalam upayanya menciptakan lingkungan kerja yang adil and act professionally in every task they undertake.
dan bebas dari diskriminasi. Seluruh karyawan didorong untuk
menjunjung tinggi kejujuran dan bertindak secara profesional
dalam setiap tugas yang dijalankan.
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Untuk mendukung penerapan nilai etika, Bank Mandiri Taspen To support the implementation of ethical values, Bank Mandiri
juga mengembangkan sistem Whistleblowing System (WBS) Taspen has also developed a Whistleblowing System (WBS),
yang memungkinkan pelaporan terhadap indikasi pelanggaran which allows the reporting of violations or deviations in a safe,
atau penyimpangan secara aman, rahasia, dan bebas dari confidential, and pressure-free manner. This system is one of the
tekanan. Hal ini menjadi salah satu bentuk penguatan budaya ways to strengthen a culture of integrity and shared responsibility.
integritas dan tanggung jawab bersama. Melalui internalisasi Through the continuous internalization of ethical values,
nilai-nilai etika secara berkelanjutan, pelatihan kepatuhan, serta compliance training, and consistent supervision, Bank Mandiri
pengawasan yang konsisten, Bank Mandiri Taspen berkomitmen Taspen is committed to creating a healthy work environment,
untuk menciptakan iklim kerja yang sehat, menjaga kepercayaan maintaining public trust, and ensuring the creation of corporate
publik, dan memastikan terciptanya tata kelola perusahaan yang governance based on high moral standards and integrity.
berlandaskan moral dan integritas tinggi.
Terkait dengan transparansi, Bank senantiasa menerapkan Regarding transparency, the bank consistently applies the
keterbukaan informasi yang dibutuhkan bagi para pemangku openness of information required by stakeholders. The bank has
kepentingan. Bank telah memberikan rincian kontak melalui situs provided contact details through its website or Annual Report,
web Bank atau Laporan Tahunan yang mana para pemangku which stakeholders can use to submit complaints, suggestions, or
kepentingan dapat menggunakannya untuk meyampaikan report potential violations of their rights. The bank also discloses
keluhan, saran maupun kemungkinan adanya pelanggaran information through its Annual Report. In addition to the Annual
atas hak-hak mereka. Bank juga melaksanakan pengungkapan Report, the bank has disclosed company information through
informasi melalui Laporan Tahunan. Selain melalui laporan Quarterly Reports and financial statements that can be viewed on
tahunan, Bank telah mengungkapkan informasi perusahaan the bank’s website. The public can access all financial and non-
melalui Laporan Triwulanan, laporan keuangan yang dapat dilihat financial reports provided by Bank Mandiri Taspen transparently
pada website Bank. Masyarakat dapat mengakses seluruh laporan through various available channels in a timely, complete, and
keuangan dan non keuangan yang telah disampaikan Bank accurate manner. Bank Mandiri Taspen has also provided access
Mandiri Taspen secara transparan melalui berbagai sarana yang to information for stakeholders to obtain further details through
tersedia tepat waktu, lengkap dan akurat. Bank Mandiri Taspen the Corporate Secretary and Legal Division. Furthermore, one of
juga telah menyediakan akses informasi bagi para pemangku the ways Bank Mandiri Taspen disseminates information to the
kepentingan untuk mendapatkan informasi lebih lanjut melalui public is through press releases. The bank also regularly publishes
Divisi Corporate Secretary and Legal. Selain itu, salah satu bentuk bulletins containing information for employees.
penyebarluasan informasi Bank Mandiri Taspen kepada publik
yaitu dengan melakukan siaran pers. Bank juga secara rutin
menerbitkan buletin yang memuat informasi bagi karyawan.
Terkait dengan akuntabilitas, Bank Mandiri Taspen menjadikan In terms of accountability, Bank Mandiri Taspen considers
akuntabilitas sebagai salah satu pilar utama dalam pelaksanaan accountability as one of the main pillars in implementing GCG
GCG. Akuntabilitas tidak hanya dimaknai sebagai kewajiban untuk (Good Corporate Governance). Accountability is not only
mempertanggungjawabkan hasil kerja, tetapi juga sebagai prinsip viewed as the obligation to account for work results, but also
dasar dalam membangun transparansi, kepercayaan, dan kinerja as a fundamental principle in building transparency, trust, and
yang berkelanjutan. Bank memastikan bahwa setiap keputusan sustainable performance. The bank ensures that every strategic
strategis dan operasional dapat dipertanggungjawabkan melalui and operational decision can be accounted for through an effective
sistem pelaporan yang efektif, pengawasan internal yang ketat, reporting system, strict internal oversight, and the implementation
serta penerapan kebijakan dan prosedur yang sesuai dengan of policies and procedures that align with prudence and applicable
prinsip kehati-hatian dan peraturan perundang-undangan yang laws and regulations. To support optimal accountability, Bank
berlaku. Untuk mendukung akuntabilitas yang optimal, Bank Mandiri Taspen also develops an integrated internal control and risk
Mandiri Taspen juga mengembangkan sistem pengendalian management system, and regularly conducts internal and external
internal dan manajemen risiko yang terintegrasi, serta secara audits as part of performance and compliance evaluations. The
berkala melakukan audit internal dan eksternal sebagai bagian dari results of these audits are transparently reported to the relevant
evaluasi kinerja dan kepatuhan. Hasil dari pengawasan tersebut authorities and serve as the basis for continuous improvement.
dilaporkan secara transparan kepada pihak yang berwenang dan By fully applying the principle of accountability, Bank Mandiri
dijadikan dasar perbaikan berkelanjutan. Dengan menerapkan Taspen ensures that every aspect of corporate governance is
prinsip akuntabilitas secara menyeluruh, Bank Mandiri Taspen carried out efficiently, transparently, and responsibly, while also
memastikan bahwa setiap aspek pengelolaan perusahaan berjalan strengthening the trust of its stakeholders.
secara efisien, transparan, dan bertanggung jawab, sekaligus
memperkuat kepercayaan dari para pemangku kepentingan.
PT Bank Mandiri Taspen
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Terkait keberlanjutan, Bank Mandiri Taspen menjadikan In terms of sustainability, Bank Mandiri Taspen considers
keberlanjutan sebagai salah satu pilar strategis dalam penerapan sustainability as one of the strategic pillars in the implementation
tata kelola perusahaan yang baik. Pilar ini mencerminkan of good corporate governance. This pillar reflects the bank’s
komitmen Bank untuk tidak hanya mengejar pertumbuhan bisnis commitment not only to pursue short-term business growth
jangka pendek, tetapi juga menciptakan nilai jangka panjang but also to create long-term value for all stakeholders, including
bagi seluruh pemangku kepentingan, termasuk masyarakat, society, the environment, and future generations. As a company
lingkungan, dan generasi mendatang. Sebagai Perusahaan yang focused on the pension and SME segments, Bank Mandiri Taspen
memiliki fokus pada segmen pensiunan dan UMKM, Bank Mandiri views sustainability as an integral part of its business model. This
Taspen memandang keberlanjutan sebagai bagian integral dari commitment is realized through three main dimensions: Economic,
model bisnis. Komitmen ini diwujudkan melalui tiga dimensi Social, and Environmental. On the economic commitment,
utama yaitu Ekonomi, Sosial dan Lingkungan. Pada komitmen Bank Mandiri Taspen operates healthily and competitively while
ekonomi, Bank Mandiri Taspen menjalankan operasional yang adhering to principles of prudence and risk management. Focusing
sehat dan berdaya saing dengan tetap menjaga prinsip kehati- on empowering SMEs and providing financial services for retirees
hatian dan manajemen risiko. Fokus pada pemberdayaan UMKM becomes part of the bank’s contribution to supporting inclusive
dan layanan keuangan untuk pensiunan menjadi bagian dari and sustainable economic growth. The social commitment is
kontribusi Bank dalam mendukung pertumbuhan ekonomi yang realized through active involvement in community development
inklusif dan berkelanjutan. Komitmen sosial dilakukan dengan via various corporate social responsibility (CSR) programs, such
secara aktif berperan dalam pengembangan komunitas melalui as entrepreneurship training for retirees, enhancing financial
berbagai program tanggung jawab sosial perusahaan (CSR), literacy, and social assistance to those in need. These programs are
seperti pelatihan kewirausahaan bagi pensiunan, peningkatan designed to improve social welfare sustainably. Furthermore, the
literasi keuangan, dan bantuan sosial kepada masyarakat bank’s environmental commitment, although banking activities
yang membutuhkan. Program-program ini dirancang untuk do not directly have a major environmental impact, Bank Mandiri
meningkatkan kesejahteraan sosial secara berkelanjutan. Taspen still shows concern through energy efficiency, paper
Kemudian, komitmen Bank terhadap Lingkungan, meskipun waste reduction, and the digitalization of operational processes.
kegiatan perbankan tidak secara langsung berdampak besar Additionally, the bank supports environmentally conscious
terhadap lingkungan, Bank Mandiri Taspen tetap menunjukkan financing and other green initiatives.
kepedulian melalui efisiensi energi, pengurangan limbah kertas,
dan digitalisasi proses operasional. Di samping itu, Bank juga
mendukung pembiayaan berwawasan lingkungan dan inisiatif
hijau lainnya.
Sebagai wujud transparansi pelaksanaan Tata Kelola Terintegrasi As a manifestation of transparency in the implementation of
pada Konglomerasi Perusahaan dan sesuai dengan Peraturan Integrated Governance in a Corporate Conglomerate and under
Otoritas Jasa Keuangan No. 18/POJK.03/2014 tentang Penerapan the Financial Services Authority Regulation No. 18/POJK.03/2014
Tata Kelola Terintegrasi Bagi Konglomerasi Keuangan dan Surat on the Implementation of Integrated Governance for Financial
Edaran Otoritas Jasa Keuangan No. 15/SEOJK.03/2015 tentang Conglomerates and the Financial Services Authority Circular Letter
Penerapan Tata Kelola Terintegrasi Bagi Konglomerasi Keuangan, No. 15/SEOJK.03/2015 on the Implementation of Integrated
Bank Mandiri sebagai Entitas Utama telah menerapkan Tata Governance for Financial Conglomerates, Bank Mandiri, as the
Kelola Terintegrasi. Guna meningkatkan kepercayaan investor Main Entity, has implemented Integrated Governance. To increase
dan meningkatkan nilai tambah bagi stakeholders lainnya, investor trust and add value for other stakeholders, the Main Entity
Entitas Utama dan seluruh Perusahaan Anak wajib menerapkan and all Subsidiaries must apply strong and sustainable principles
prinsip-prinsip Tata Kelola Terintegrasi (TKT) yang kuat dan of Integrated Governance (TKT), which include Transparency,
berkesinambungan, meliputi Keterbukaan (Transparency), Accountability, Responsibility, Independence or Professionalism,
Akuntabilitas (Accountability), Tanggung jawab (Responsibility), and Fairness. Bank Mandiri Taspen, as a member of the financial
Independensi (Independency) atau Profesional (Professional) dan conglomerate, is required to have internal provisions on
Kewajaran (Fairness). Bank Mandiri Taspen sebagai anggota corporate governance referring to the governance framework for
konglomerasi keuangan wajib memiliki ketentuan internal subsidiaries.
mengenai tata kelola perusahaan yang mengacu pada kerangka
tata kelola bagi perusahaan anak.
PT Bank Mandiri Taspen
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Penilaian Komite di Bawah Direksi Assessment of Committees Under
the Board of Directors
Untuk mengukur efektivitas kinerja komite di bawah Direksi dalam To measure the effectiveness of the committees under the Board
membantu Direksi menjalankan pengurusan perusahaan maka of Directors in assisting the Board in managing the company, an
dilakukan penilaian terhadap di bawah Direksi. Prosedur penilaian assessment is conducted periodically by the Board of Directors.
kinerja komite di bawah Direksi dilakukan oleh Direksi secara The criteria for evaluating the performance of the committees
periodik dengan kriteria penilaian atas kinerja Komite di bawah under the Board of Directors include the fulfillment of meeting
Direksi yaitu pemenuhan pelaksanaan rapat serta kehadiran attendance and participation throughout the fiscal year.
dalam rapat selama tahun buku.
Direksi dibantu oleh 5 (lima) Komite yang semuanya bertugas The Board of Directors is supported by five (5) committees, all of
memberikan opini obyektif kepada Direksi dan membantu which are tasked with providing objective opinions to the Board
meningkatkan efektivitas pelaksanaan tugas Direksi secara and assisting in improving the effectiveness of the Board’s duties
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam systematically. Committee members are appointed by the Board
pelaksanaan rapat memberikan kontribusi sesuai dengan bidang of Directors, and during meetings, they contribute according to
keahliannya. Komite tersebut adalah sebagai berikut: their areas of expertise. These committees are as follows:
1. Komite Manajemen Risiko 1. Risk Management Committee
2. Asset Liability Committee (ALCO) 2. Asset Liability Committee (ALCO)
3. Komite Teknologi Informasi 3. Information Technology Committee
4. Komite Kredit 4. Credit Committee
5. Komite Kebijakan Perkreditan 5. Credit Policy Committee
Direksi menilai bahwa selama 2024, komite-komite di bawah The Board of Directors assesses that during 2024, the committees
Direksi telah menjalankan tugas dan tanggung jawabnya dengan under the Board of Directors have performed their duties and
baik. Selama tahun 2024, Komite Manajemen Risiko telah responsibilities well. Throughout 2024, the Risk Management
melaksanakan tugasnya dengan baik dan telah melaksanakan Committee carried out its duties effectively and held 11 (eleven)
tugasnya dengan melaksanakan rapat sebanyak 11 (sebelas) kali. meetings. In 2024, ALCO performed its duties well, holding 13
Selama tahun 2024, ALCO telah melaksanakan tugasnya dengan (thirteen) meetings. The Information Technology Committee
baik dan telah melaksanakan tugasnya dengan melaksanakan performed its duties effectively and held 2 (two) meetings during
rapat sebanyak 13 (tiga belas) kali. Selama tahun 2024, Komite the year. The Credit Committee carried out its duties well and
Teknologi Informasi telah melaksanakan tugasnya dengan baik held 1 (one) meeting, which falls under the authority of the Board
dan telah melaksanakan tugasnya dengan melaksanakan rapat of Directors. Lastly, the Credit Policy Committee executed its
sebanyak 2 (dua) kali. Selama tahun 2024, Komite Kredit telah responsibilities effectively, holding 8 (eight) meetings throughout
melaksanakan tugasnya dengan baik dan telah melaksanakan 2024.
tugasnya dengan melaksanakan rapat sebanyak 1 (satu) kali
yang menjadi kewenangan Direksi. Selama tahun 2024, Komite
Kebijakan Perkreditan telah melaksanakan tugasnya dengan
baik dan melaksanakan tugasnya dengan melaksanakan rapat
sebanyak 8 (delapan) kali.
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Perubahan Komposisi Anggota Direksi Changes in the Composition of
the Board of Directors
Selama tahun 2024, Komposisi anggota Direksi Bank Mandiri During 2024, the composition of the members of the Board of
Taspen mengalami perubahan sesuai dengan kebutuhan Bank Directors of Bank Mandiri Taspen changed according to the bank’s
sebagaimana dijelaskan berikut. needs, as described below.
KOMPOSISI DIREKSI SEBELUM SIRKULER TANGGAL COMPOSITION OF THE BOARD OF DIRECTORS BEFORE THE
23 JANUARI 2024 CIRCULAR RESOLUTION ON JANUARY 23, 2024
Komposisi Direksi sebelum RUPS Sirkuler tanggal 23 Januari 2024 The composition of the Board of Directors before the Circular GMS
sebanyak 5 (lima) orang yang terdiri dari 1 (satu) orang Direktur on January 23, 2024, consisted of 5 (five) members, including 1
Utama, dan 4 (empat) orang Direksi sebagai berikut: (one) President Director and 4 (four) Directors, as follows:
Direktur Utama
Elmamber Petamu Sinaga : President Director
Direktur Finance, Risk & Operations
Atta Alva Wanggai : Director of Finance, Risk & Operations
Direktur Business
Maswar Purnama : Director of Business
Direktur Compliance & Control
Judhi Budi Wirjanto : Director of Compliance & Control
Direktur IT & Digital
Widi Nugroho : Director of IT & Digital
KOMPOSISI DIREKSI SETELAH SIRKULER TANGGAL 23 COMPOSITION OF THE BOARD OF DIRECTORS AFTER THE
JANUARI 2024 CIRCULAR RESOLUTION ON JANUARY 23, 2024
Pada tanggal 23 Januari 2024, RUPS Sirkuler memutuskan untuk On January 23, 2024, the Circular GMS decided to dismiss
memberhentikan Atta Alva Wanggai sebagai Direktur Finance, Atta Alva Wanggai as Director of Finance, Risk & Operations
Risk & Operations dan mengangkat Putu Apriyanto sebagai and appointed Putu Apriyanto as Director of Finance, Risk &
Direktur Finance, Risk & Operations. Sehingga komposisi Direksi Operations. Therefore, the composition of the Board of Directors
setelah RUPS Sirkuler tanggal 23 Januari 2024 sebanyak 5 (lima) after the Circular GMS on January 23, 2024, consists of 5 (five)
orang yang terdiri dari 1 (satu) orang Direktur Utama, dan 4 members, including 1 (one) President Director and 4 (four)
(empat) orang Direksi sebagai berikut: Directors, as follows:
Direktur Utama
Elmamber Petamu Sinaga : President Director
Direktur Business
Maswar Purnama : Director of Business
Direktur Compliance & Control
Judhi Budi Wirjanto : Director of Compliance & Control
Direktur IT & Digital
Widi Nugroho : Director of IT & Digital
Direktur Finance, Risk & Operations
Putu Apriyanto : Director of Finance, Risk & Operations
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
KOMPOSISI DIREKSI SETELAH RUPS TAHUNAN 2024 COMPOSITION OF THE BOARD OF DIRECTORS AFTER THE
2024 ANNUAL GMS
Pada tanggal 27 Juni 2024, RUPS Tahunan memutuskan untuk On June 27, 2024, the Annual GMS decided not extending the
tidak memperpanjang periode jabatan Judhi Budi Wirjanto term of office Judhi Budi Wirjanto as Director of Compliance &
sebagai Direktur Compliance & Control, dan mengangkat Resi Control and appointed Resi Lora as Director of Compliance &
Lora sebagai Direktur Compliance & Control. Sehingga komposisi Control. Therefore, the composition of the Board of Directors
Direksi setelah RUPS Tahunan 2024 sebanyak 5 (lima) orang yang after the 2024 Annual GMS consists of 5 (five) members, including
terdiri dari 1 (satu) orang Direktur Utama, dan 4 (empat) orang 1 (one) President Director and 4 (four) Directors, as follows:
Direksi sebagai berikut:
Direktur Utama
Elmamber Petamu Sinaga : President Director
Direktur Business
Maswar Purnama : Director of Business
Direktur IT & Digital
Widi Nugroho : Director of IT & Digital
Direktur Finance, Risk & Operations
Putu Apriyanto : Director of Finance, Risk & Operations
Direktur Compliance & Control
Resi Lora : Director of Compliance & Control
Penutup Closing
Pencapaian di tahun 2024 tentu tidak lepas dari kontribusi dan The achievements in 2024 would not have been possible without
kerja sama yang erat antara seluruh pemangku kepentingan. the contribution and close collaboration of all stakeholders.
Untuk itu, kami menyampaikan penghargaan setinggi-tingginya Therefore, we extend our highest appreciation to the shareholders,
kepada para pemegang saham, Dewan Komisaris, mitra strategis, Board of Commissioners, strategic partners, regulators, and all
regulator, serta seluruh karyawan Bank Mandiri Taspen atas employees of Bank Mandiri Taspen for their support, collaboration,
dukungan, kolaborasi, dan dedikasi yang luar biasa. and exceptional dedication.
Kami percaya bahwa dengan fondasi yang kuat, strategi yang We believe that with a strong foundation, adaptive strategies, and
adaptif, serta semangat kolaboratif, Bank Mandiri Taspen a collaborative spirit, Bank Mandiri Taspen will continue to grow
akan terus tumbuh sebagai institusi keuangan terpercaya yang as a trusted financial institution that adds value to customers,
memberikan nilai tambah bagi nasabah, pemegang saham, shareholders, and the wider Indonesian society. The trust that has
dan masyarakat Indonesia secara luas. Kepercayaan yang telah been placed in us will be upheld through our strong commitment
diberikan kepada kami akan terus kami jaga melalui komitmen to grow healthily, responsibly, and sustainably.
yang kuat untuk tumbuh secara sehat, bertanggung jawab, dan
berkelanjutan.
Jakarta, 28 April 2025 / Jakarta, April 28, 2025
Atas Nama Direksi / On Behalf of the Board of Directors
Elmamber Petamu Sinaga
Direktur Utama
President Director
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Laporan Dewan Komisaris
Board of Commissioners Report
Pemegang saham
dan para pemangku
kepentingan lainnya
yang kami hormati,
Puji syukur kehadirat
Allah SWT, atas berkat
rahmat dan karunia-
Nya, sehingga Bank
Mandiri Taspen dapat
mencatatkan kinerja
yang positif di tahun
2024.
Respected shareholders and
other stakeholders,
Praise be to Allah SWT, for His
blessings and grace, so that
Bank Mandiri Taspen can
record positive performance
in 2024.
Mustaslimah
Komisaris Utama / President Commissioner
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Dewan Komisaris menyambut baik kinerja dan langkah-langkah The Board of Commissioners welcomes the performance and
strategis yang telah ditempuh oleh Direksi dalam menjawab strategic steps taken by the Board of Directors in responding
tantangan di tengah dinamika ekonomi global maupun nasional. to challenges amidst the dynamics of the global and national
Dewan Komisaris menilai bahwa Direksi telah menjalankan tugas economy. The Board of Commissioners assesses that the
dan tanggung jawabnya secara profesional dalam menjaga Board of Directors has carried out its duties and responsibilities
pertumbuhan bisnis yang sehat, meningkatkan kualitas layanan, professionally in maintaining healthy business growth, improving
serta memperluas inklusi keuangan, khususnya kepada segmen service quality, and expanding financial inclusion, especially to the
pensiunan dan pelaku UMKM. Langkah-langkah transformasi retiree and MSME segments. The steps of digital transformation,
digital, inovasi produk, dan efisiensi operasional juga dinilai telah product innovation, and operational efficiency are also considered
berjalan dengan baik dan memberikan dampak positif terhadap to have gone well and have had a positive impact on the company’s
kinerja perusahaan. performance.
Pada kesempatan ini, Dewan Komisaris akan menyampaikan On this occasion, the Board of Commissioners will submit a report
laporan pengawasan dan pemberian nasihat kepada Direksi on supervision and providing advice to the Board of Directors
sepanjang tahun 2024. Dalam laporan ini akan kami sampaikan throughout 2024. In this report, we will convey, among other
antara lain penilaian kinerja Direksi, pandangan atas prospek things, the assessment of the Board of Directors’ performance,
usaha yang disusun Direksi, pandangan atas penerapan tata views on business prospects prepared by the Board of Directors,
kelola Bank, serta susunan dan perubahan komposisi anggota views on the implementation of Bank governance, and the
Dewan Komisaris. composition and changes in the composition of the Board of
Commissioners.
Penilaian Kinerja Direksi Board of Directors Performance
Assessment
Dalam menjalankan fungsi pengawasan dan pemberian nasihat, In carrying out its supervisory and advisory functions, the Board
Dewan Komisaris telah menjalankan tugas dan tanggung of Commissioners has carried out its duties and responsibilities in
jawabnya sesuai dengan Anggaran Dasar dan peraturan accordance with the Articles of Association and applicable laws
perundang-undangan yang berlaku. Pengawasan dan pemberian and regulations. Supervision and providing advice to the Board
nasihat kepada Direksi merupakan tanggung jawab Dewan of Directors is the responsibility of the Board of Commissioners
Komisaris dalam rangka memastikan kinerja Direksi mampu in order to ensure that the performance of the Board of Directors
mencapai key performance indicator (KPI) yang telah ditetapkan. is able to achieve the key performance indicators (KPI) that have
Pengawasan dan pemberian nasihat kepada Direksi dilakukan been set. Supervision and providing advice to the Board of
melalui Rapat Gabungan Dewan Komisaris mengundang Direksi Directors are carried out through a Joint Meeting of the Board of
yang dilaksanakan setiap 3 (tiga) bulan sekali. Selain itu, pemberian Commissioners inviting the Board of Directors which is held every
nasihat juga dapat dilaksanakan sewaktu-waktu sesuai keperluan 3 (three) months. In addition, providing advice can also be carried
dengan mengundang Dewan Komisaris melalui suatu forum rapat out at any time as needed by inviting the Board of Commissioners
maupun kegiatan lainnya yang dihadiri oleh Dewan Komisaris. through a meeting forum or other activities attended by the Board
Selama tahun 2024, Dewan Komisaris telah melaksanakan 4 of Commissioners. During 2024, the Board of Commissioners has
(empat) kali Rapat Gabungan dengan Direksi. held 4 (four) Joint Meetings with the Board of Directors.
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Dalam memberikan nasihat kepada Direksi, Dewan Komisaris In providing advice to the Board of Directors, the Board of
menerbitkan rekomendasi kepada Direksi bila ada hal-hal yang Commissioners issues recommendations to the Board of Directors
perlu diingatkan agar Direksi berhati-hati mengambil keputusan if there are things that need to be reminded so that the Board of
yang mengandung risiko dan berupaya memitigasi risiko yang Directors are careful in making decisions that contain risks and
mungkin terjadi. Setiap laporan yang diterima oleh Dewan try to mitigate possible risks. Every report received by the Board
Komisaris diberikan komentar dengan menerbitkan surat kepada of Commissioners is commented on by issuing a letter to the
Direksi. Selama tahun 2024 Dewan Komisaris telah menyampaikan Board of Directors. During 2024, the Board of Commissioners
rekomendasi untuk ditindaklanjuti oleh Direksi sebanyak 18 has submitted recommendations for follow-up by the Board of
(delapan belas) kali. Directors 18 (eighteen) times.
Dewan Komisaris juga melaksanakan tugas, kewajiban dan The Board of Commissioners also carries out its duties, obligations
tanggungjawabnya dalam rangka melakukan pengawasan and responsibilities in order to supervise the formulation of
terhadap perumusan strategi dan implementasi strategi Bank strategies and implementation of the Bank’s strategies in
sesuai peraturan perundang-undangan yang berlaku dan accordance with applicable laws and regulations and the Bank’s
Anggaran Dasar Bank. Pengawasan terhadap perumusan strategi Articles of Association. Supervision of the formulation of the
Bank dilaksanakan dengan melakukan pengawasan terhadap Bank’s strategies is carried out by supervising the preparation
penyusunan Rencana Strategis Bank (RBB) dan Rencana Kerja dan of the Bank’s Strategic Plan (RBB) and the Annual Company
Anggaran Perusahaan (RKAP) Tahunan. Sedangkan pengawasan Work Plan and Budget (RKAP). Meanwhile, supervision of the
terhadap implementasi strategi Dewan Komisaris telah melakukan implementation of the strategy The Board of Commissioners has
pengawasan secara periodik atas pelaksanaan RBB dan RKAP periodically supervised the implementation of the RBB and RKAP
yang telah ditetapkan. that have been set.
Dalam memberikan penilaian atas kinerja Direksi, Dewan In assessing the performance of the Board of Directors, the
Komisaris mempertimbangkan beberapa aspek sebagai dasar Board of Commissioners considers several aspects as the basis
penilaiannya. Aspek tersebut antara lain, kondisi perekonomian, for its assessment. These aspects include economic conditions,
capaian kinerja yaitu kinerja operasional, kinerja keuangan dan performance achievements, namely operational performance,
tingkat kesehatan perusahaan. Penilaian atas kinerja Direksi dapat financial performance and the company’s soundness level.
disampaikan sebagai berikut. The assessment of the Board of Directors’ performance can be
conveyed as follows.
Dinamika geopolitik dunia yang cepat berubah telah memengaruhi The rapidly changing dynamics of world geopolitics have
perkembangan ekonomi global sepanjang tahun 2024, dan influenced global economic developments throughout 2024, and
diprakirakan akan terus berlanjut. Pertumbuhan ekonomi global are predicted to continue. Global economic growth in 2024 slows
pada 2024 melambat menjadi 3,2% dari 3,3% pada 2023 dan to 3.2% from 3.3% in 2023 and is projected to remain at 3.2%
diproyeksikan tetap 3,2% pada 2025, serta melambat lebih in 2025, and slow further to 3.1% in 2026. Divergence in growth
lanjut menjadi 3,1% pada 2026. Divergensi pola pertumbuhan patterns between countries also continues along with increasing
antarnegara juga berlanjut seiring dengan meningkatnya fragmentation of the global economy and trade.
fragmentasi ekonomi dan perdagangan global.
Perkembangan geopolitik dan perekonomian global berdampak Global geopolitical and economic developments have a significant
signifikan terhadap dinamika kebijakan moneter bank-bank impact on the dynamics of monetary policy of central banks and
sentral dan pasar keuangan internasional. Inflasi global menurun international financial markets. Global inflation is expected to
dari 6,2% pada 2023 menjadi 5,2% pada 2024. Penurunan decline from 6.2% in 2023 to 5.2% in 2024. The decline in global
inflasi global mendorong penurunan suku bunga kebijakan pada inflation has led to a reduction in policy interest rates at a number
sejumlah bank sentral, termasuk Bank Sentral AS, The Fed, yang of central banks, including the US Central Bank, the Fed, which
mulai menurunkan Federal Funds Rate (FFR) pada September began lowering the Federal Funds Rate (FFR) in September 2024.
2024. Pelonggaran kebijakan moneter ini memberikan dampak This easing of monetary policy has had a positive impact on global
positif pada pasar keuangan global, ditandai dengan penurunan financial markets, as indicated by a decline in the US Dollar Index
Indeks Dolar AS (DXY) dari sekitar 105 pada awal 2024 menjadi (DXY) from around 105 in early 2024 to around 101 in September
sekitar 101 pada September 2024. 2024.
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Di tengah ketidakpastian perekonomian global, perekonomian Amid global economic uncertainty, the Indonesian economy
Indonesia tetap tumbuh baik dan berdaya tahan terhadap dampak continues to grow well and is resilient to the impacts of global
rambatan global. Pada Triwulan IV 2024, pertumbuhan ekonomi contagion. In Q4 2024, Indonesia’s economic growth was
Indonesia tercatat sebesar 5,02% (yoy), meningkat dari 4,95% recorded at 5.02% (yoy), up from 4.95% (yoy) in the previous
(yoy) pada triwulan sebelumnya. Secara spasial, pertumbuhan quarter. Spatially, economic growth in almost all regions of
ekonomi di hampir seluruh wilayah Indonesia juga menunjukkan Indonesia also showed quite good performance. In 2024,
kinerja yang cukup baik. Pada tahun 2024, pertumbuhan economic growth in the Bali and Nusa Tenggara (Balinusra) region
ekonomi di wilayah Bali dan Nusa Tenggara (Balinusra) membaik, improved, namely to 5.5% from 4.0% in 2023, driven by tourism
yaitu menjadi 5,5% dari 4,0% pada tahun 2023 yang didorong and mining exports. The economy of the Kalimantan region also
oleh pariwisata dan ekspor pertambangan. Ekonomi wilayah grew better from 5.4% in 2023 to 5.5% in 2024, due to the
Kalimantan juga tumbuh membaik dari 5,4% pada 2023 menjadi development of the Indonesian Capital City (IKN) and mining
5,5% pada 2024, karena pembangunan Ibu Kota Nusantara (IKN) exports. Likewise, economic growth in the Sulawesi, Maluku, and
dan ekspor pertambangan. Demikian pula, pertumbuhan ekonomi Papua (Sulampua) region increased from 6.5% in 2023 to 6.9%
wilayah Sulawesi, Maluku, dan Papua (Sulampua) meningkat in 2024, supported by industrial and mining investments related
dari 6,5% pada 2023 menjadi 6,9% pada 2024, didukung oleh to the downstreaming of natural resources. The Java region’s
investasi industri dan pertambangan terkait dengan hilirisasi economy grew by 4.9% due to industrial and trade activities,
sumber daya alam. Ekonomi wilayah Jawa tumbuh 4,9% karena while the Sumatra region’s economy slowed from 4.7% to 4.5%
aktivitas industri dan perdagangan, sementara ekonomi wilayah due to industrial and mining activities.
Sumatera melambat dari 4,7% menjadi 4,5% karena aktivitas
industri dan pertambangan.
Dari sisi perbankan, Rapat Dewan Gubernur (RDG) Bank Indonesia From the banking side, the Bank Indonesia Board of Governors
pada 17-18 Desember 2024 memutuskan untuk mempertahankan Meeting (RDG) on 17-18 December 2024 decided to maintain
BI-Rate sebesar 6,00%, suku bunga deposit facility sebesar the BI-Rate at 6.00%, the deposit facility interest rate at 5.25%,
5,25%, dan suku bunga lending facility sebesar 6,75%. Kondisi and the lending facility interest rate at 6.75%. This condition
tersebut berlangsung di tengah likuiditas perbankan yang tetap occurred amidst adequate banking liquidity, supported by the
memadai, yang didukung oleh implementasi bauran kebijakan implementation of Bank Indonesia’s policy mix, including the
Bank Indonesia, termasuk pemanfaatan fasilitas Kredit Likuiditas use of the Macro Liquidity Credit (KLM) facility. This maintained
Makro (KLM). Likuiditas yang terjaga ini mendorong pertumbuhan liquidity drove solid banking intermediation growth, reflected
intermediasi perbankan yang solid, tercermin dari outstanding in outstanding credit which grew 10.39% (yoy) to IDR7,827
kredit yang tumbuh 10,39% (yoy) menjadi Rp7.827 triliun hingga trillion until December 2024. Credit growth was mainly driven by
Desember 2024. Pertumbuhan kredit terutama didorong oleh an increase in Investment Credit of 13.62% (yoy), followed by
peningkatan Kredit Investasi sebesar 13,62% (yoy), diikuti oleh Consumption Credit of 10.61% (yoy) and Working Capital Credit
Kredit Konsumsi 10,61% (yoy) dan Kredit Modal Kerja 8,35% of 8.35% (yoy). The quality of the banking credit portfolio remains
(yoy). Kualitas portofolio kredit perbankan tetap terjaga, dengan well maintained, with a gross Non-Performing Loan (NPL) ratio of
rasio Non-Performing Loan (NPL) gross sebesar 2,08% dan NPL 2.08% and a net NPL of 0.74%, accompanied by a decrease in
net sebesar 0,74%, disertai dengan penurunan rasio Loan at Risk the Loan at Risk (LAR) ratio to 9.28%. This stability is reinforced
(LAR) menjadi 9,28%. Kestabilan ini diperkuat dengan kecukupan by the adequacy of the Allowance for Impairment Losses (CKPN)
Cadangan Kerugian Penurunan Nilai (CKPN) yang dibentuk oleh formed by banks, so that the stress test results show that the
perbankan, sehingga hasil stress test menunjukkan bahwa Capital Capital Adequacy Ratio (CAR) remains strong at above 25% in
Adequacy Ratio (CAR) tetap kuat di atas 25% dalam berbagai various scenarios. Even in December 2024, banking CAR will be
skenario. Bahkan pada Desember 2024, CAR perbankan berada at a high level of 26.68%, supported by the growth of Third Party
di level tinggi sebesar 26,68%, didukung oleh pertumbuhan Funds (DPK) of 4.48% (yoy) to IDR8,837 trillion, with a growth
Dana Pihak Ketiga (DPK) sebesar 4,48% (yoy) menjadi Rp8.837 composition in current accounts of 3.34%, savings of 6.78%, and
triliun, dengan komposisi pertumbuhan pada giro sebesar 3,34%, deposits of 3.50%.
tabungan sebesar 6,78%, dan deposito sebesar 3,50%.
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Di tengah kondisi perekonomian tersebut, Dewan Komisaris In the midst of these economic conditions, the Board of
berpandangan Direksi mampu menghadapi tantangan dan Commissioners is of the view that the Board of Directors is able
peluang yang terjadi dengan mencatatkan kinerja yang baik di to face the challenges and opportunities that occur by recording
tahun 2024. Pada tahun 2024, dari sisi operasional penyaluran good performance in 2024. In 2024, from the operational side,
kredit mikro tahun 2024 sebesar Rp414,85 miliar meningkat micro credit distribution in 2024 amounted to IDR414.85 billion,
9,22% dari tahun 2023 yang sebesar Rp379,81 miliar. Kredit an increase of 9.22% from 2023 which was IDR379.81 billion.
retail di tahun 2024 sebesar Rp136,81 miliar meningkat 114,08% Retail credit in 2024 amounted to IDR136.81 billion, an increase
dari tahun 2023 yang sebesar Rp63,90 miliar. Produk pensiun of 114.08% from 2023 which was IDR63.90 billion. Pension
tahun 2024 sebesar Rp45,70 triliun tumbuh 11,74% dari tahun products in 2024 amounted to IDR45.70 trillion, growing 11.74%
2023 yang sebesar Rp40,90 triliun. Kinerja produk simpanan from 2023 which was IDR40.90 trillion. The performance of savings
juga mengalami peningkatan di tahun 2024. Jumlah dana products also increased in 2024. The amount of funds collected
yang dihimpun Bank Mandiri Taspen melalui produk tabungan by Bank Mandiri Taspen through savings products increased by
meningkat 21,25% dari Rp8,55 triliun di 2023 menjadi Rp10,37 21.25% from IDR8.55 trillion in 2023 to IDR10.37 trillion in 2024.
triliun di 2024. Jumlah dana produk giro tetap mengalami The amount of funds in fixed current account products increased
peningkatan sebesar 7,77% dari Rp951,82 miliar di 2023 menjadi by 7.77% from IDR951.82 billion in 2023 to IDR1,026.79 billion in
Rp1.026,79 miliar di tahun 2024. Jumlah dana produk deposito 2024. The amount of funds in time deposit products increased by
berjangka mengalami peningkatan sebesar 5,51% dari Rp35,47 5.51% from IDR35.47 trillion in 2023 to IDR37.43 trillion in 2024.
triliun di 2023 menjadi Rp37,43 triliun di 2024.
Dari sisi keuangan, Pendapatan bunga - neto tahun 2024 From the financial side, Net interest income in 2024 reached
mencapai Rp3,44 triliun meningkat 1,60% dibandingkan IDR3.44 trillion, an increase of 1.60% compared to 2023 which
dengan tahun 2023 yang mencapai Rp3,39 triliun. Laba tahun reached IDR3.39 trillion. Profit for the year increased by 11.93%
berjalan mengalami peningkatan 11,93% dari Rp1,41 triliun di from IDR1.41 trillion in 2023 to IDR1.58 trillion in 2024. This
tahun 2023 menjadi Rp1,58 triliun di tahun 2024. Peningkatan increase drove an increase in total assets and total equity. Bank
tersebut mendorong peningkatan total aset dan total ekuitas. Mandiri Taspen’s assets in 2024 reached IDR66.23 trillion, an
Aset Bank Mandiri Taspen tahun 2024 mencapai Rp66,23 triliun increase of 9.40% compared to 2023 which reached IDR60.54
meningkat 9.40% dibandingkan dengan tahun 2023 yang trillion. Equity in 2024 reached IDR7.79 trillion, an increase of
mencapai Rp60,54 triliun. Ekuitas tahun 2024 mencapai Rp7,79 21.37% compared to 2023 which reached IDR6.42 trillion.
triliun meningkat 21.37% dibandingkan dengan tahun 2023 yang
mencapai Rp6,42 triliun.
Selain kinerja operasional dan keuangan, tingkat kesehatan bank In addition to operational and financial performance, the bank’s
juga menjadi salah satu pertimbangan Dewan Komisaris dalam soundness level is also one of the considerations of the Board
melakukan penilaian atas kinerja Direksi. Tingkat kesehatan of Commissioners in assessing the performance of the Board of
Bank mencerminkan hasil penilaian kondisi Bank yang dilakukan Directors. The Bank’s soundness level reflects the results of the
terhadap risiko dan kinerja Bank yang dapat dilihat dari peringkat Bank’s condition assessment carried out on the Bank’s risks and
akhir hasil penilaian berdasarkan pada Peraturan Otoritas Jasa performance which can be seen from the final rating of the
Keuangan No. POJK Nomor 4/POJK.03/2016 tentang Penilaian assessment results based on Financial Services Authority Regulation
Tingkat Kesehatan Bank Umum. Tingkat kesehatan bank diukur No. OJK Regulation Number 4/POJK.03/2016 concerning the
dengan menggunakan pendekatan risiko (risk based bank Assessment of the Soundness Level of Commercial Banks. The
rating) yang mencakup 4 (empat) faktor yaitu Profil Risiko, Good soundness level of a bank is measured using a risk approach (risk
Corporate Governance (GCG), Rentabilitas, dan Permodalan. based bank rating) which includes 4 (four) factors, namely Risk
Profile, Good Corporate Governance (GCG), Profitability, and
Capital.
Peringkat komposit tingkat kesehatan Bank Mandiri Taspen The composite rating of Bank Mandiri Taspen’s soundness level
posisi 31 Desember 2024 berada pada komposit 1 (satu). Analisis as of December 31, 2024 is at composite 1 (one). The analysis
berdasarkan tabel di atas mencerminkan kondisi PT Bank Mandiri based on the table above reflects the condition of PT Bank Mandiri
Taspen secara umum SANGAT SEHAT, sehingga dinilai mampu Taspen in general as VERY HEALTHY, so it is considered capable
menghadapi pengaruh negatif yang signifikan dari perubahan of facing significant negative impacts from changes in business
kondisi bisnis dan faktor eksternal lainnya tercermin dari peringkat conditions and other external factors reflected in the rating of
faktor-faktor penilaian, antara lain Profil Risiko, penerapan GCG, assessment factors, including Risk Profile, GCG implementation,
Rentabilitas, dan Permodalan yang secara umum baik. Apabila Profitability, and Capitalization which are generally good. If there
terdapat kelemahan, maka secara umum kelemahan tersebut are weaknesses, then in general these weaknesses are less minor
kurang bersifat minor dan dapat segera diperbaiki. and can be immediately corrected.
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Laporan Tahunan 2024
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Pandangan atas Prospek Usaha yang Views on Business Prospects Prepared
Disusun Direksi by the Board of Directors
Perekonomian global yang masih dinamis diperkirakan akan The still dynamic global economy is expected to be a challenge to
menjadi tantangan terhadap kinerja ekonomi ke depan. future economic performance. World economic growth in 2025 is
Pertumbuhan ekonomi dunia pada 2025 diprakirakan sebesar predicted to be 3.2%. Global uncertainty remains high due to the
3,2%. Ketidakpastian global tetap tinggi akibat kebijakan tarif increasingly broad import tariff policy of the United States (US).
impor Amerika Serikat (AS) yang makin luas. Ekonomi Eropa, The economies of Europe, Japan, and India are also affected by
Jepang, dan India juga terkena dampak rambatan kebijakan tarif the spread of the US import tariff policy amidst domestic demand
impor AS tersebut di tengah permintaan domestik yang belum that has not increased due to low business confidence and
meningkat akibat keyakinan usaha yang rendah dan ekspor yang slowing exports.
melambat.
Di tengah tantangan ekonomi global, Bank Indonesia Amidst the challenges of the global economy, Bank Indonesia
memprakirakan pertumbuhan ekonomi 2025 tetap baik predicts that economic growth in 2025 will remain good in
dalam kisaran 4,7%-5,5%. Ke depan, Bank Indonesia terus the range of 4.7%-5.5%. Going forward, Bank Indonesia will
mengoptimalkan bauran kebijakannya untuk tetap menjaga continue to optimize its policy mix to maintain stability and
stabilitas dan mendorong pertumbuhan ekonomi berkelanjutan. encourage sustainable economic growth. Macroprudential policy
Stimulus kebijakan makroprudensial dan akselerasi digitalisasi stimulus and acceleration of digitalization of payment transactions
transaksi pembayaran terus dioptimalkan sehingga bersinergi continue to be optimized so that they synergize with the
dengan stimulus fiskal Pemerintah dalam mendorong Government’s fiscal stimulus in encouraging economic growth.
pertumbuhan ekonomi. Bank Indonesia juga terus mendukung Bank Indonesia also continues to fully support the implementation
penuh implementasi program Asta Cita Pemerintah, termasuk of the Government’s Asta Cita program, including for economic
untuk pembiayaan ekonomi, digitalisasi, serta hilirisasi dan financing, digitalization, and downstreaming and food security.
ketahanan pangan.
Dari sisi perbankan, pertumbuhan kredit perbankan Indonesia From the banking side, Indonesia’s banking credit growth is also
juga diperkirakan akan meningkat dalam kisaran sasaran expected to increase within the target range of 11%-13%. This
11%-13%. Perkembangan positif tersebut tercermin dalam positive development is reflected in the realization of banking
realisasi pertumbuhan kredit perbankan yang tetap tinggi credit growth which remains high as an effort to support the rate
sebagai upaya mendukung laju pertumbuhan ekonomi. Pada of economic growth. In February 2025, credit grew by 10.30%
Februari 2025, kredit tumbuh sebesar 10,30% (yoy), yang (yoy), reflecting improvements in terms of supply and demand.
mencerminkan perbaikan dari sisi penawaran dan permintaan. From the supply side, credit growth is supported by the banking
Dari sisi penawaran, pertumbuhan kredit ditopang oleh strategi strategy in shifting liquid assets to credit distribution, funding
perbankan dalam mengalihkan alat likuid ke penyaluran kredit, support from DPK which has shown a positive trend since the
dukungan pendanaan dari DPK yang menunjukkan tren positif beginning of the year, and the availability of liquidity that is
sejak awal tahun, serta ketersediaan likuiditas yang tetap terjaga maintained in line with the implementation of strengthening the
sejalan dengan implementasi penguatan Kebijakan Likuiditas Macroprudential Liquidity Policy (KLM). Until the second week
Makroprudensial (KLM). Hingga minggu kedua Maret 2025, of March 2025, Bank Indonesia has provided KLM incentives of
Bank Indonesia telah memberikan insentif KLM sebesar Rp291,8 IDR291.8 trillion, each to the State-Owned Enterprises (BUMN)
triliun, masing-masing kepada kelompok Bank Badan Usaha Milik group of IDR125.7 trillion, National Private Commercial Banks
Negara (BUMN) sebesar Rp125,7 triliun, Bank Umum Swasta (BUSN) of IDR132.8 trillion, Regional Development Banks (BPD) of
Nasional (BUSN) sebesar Rp132,8 triliun, Bank Pembangunan IDR27.9 trillion, and Foreign Bank Branch Offices (KCBA) of IDR5.4
Daerah (BPD) sebesar Rp27,9 triliun, dan Kantor Cabang Bank trillion. The incentives are distributed to priority sectors such as
Asing (KCBA) sebesar Rp5,4 triliun. Insentif tersebut disalurkan ke agriculture, real estate, public housing, construction, trade and
sektor-sektor prioritas seperti pertanian, real estate, perumahan manufacturing, transportation and warehousing, as well as other
rakyat, konstruksi, perdagangan dan manufaktur, transportasi strategic sectors including Micro, Small and Medium Enterprises
dan pergudangan, serta sektor strategis lainnya termasuk Usaha (MSMEs), Ultra Micro, and the Green Sector.
Mikro, Kecil, dan Menengah (UMKM), Ultra Mikro, dan Sektor
Hijau.
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Berdasarkan prediksi kondisi perekonomian dan industri Based on the prediction of economic conditions and the banking
perbankan, Dewan Komisaris berpendapat bahwa prospek usaha industry, the Board of Commissioners believes that the business
yang telah disusun oleh Direksi sudah tepat. Dewan Komisaris prospects that have been prepared by the Board of Directors are
berkeyakinan bahwa Bank akan dapat memanfaatkan peluang appropriate. The Board of Commissioners believes that the Bank
yang ada di antaranya adalah Bank Mandiri Taspen berpeluang will be able to take advantage of the opportunities that exist,
masuk ke new business Dana Pensiun (Dapen) BUMN dan swasta including Bank Mandiri Taspen having the opportunity to enter
yang mempunyai karakteristik seperti segmen ASN dan pensiunan. the new business of BUMN and private Retirement Funds (Dapen)
Di samping itu, branding Bank Mandiri Taspen mulai dikenal dan which have characteristics such as ASN and retiree segments. In
dilirik oleh pencari kerja baik fresh graduate maupun yang telah addition, Bank Mandiri Taspen’s branding is starting to be known
berpengalaman. Segmen pembiayaan kredit mikro, Usaha Mikro and eyed by job seekers, both fresh graduates and those who
Kecil Menengah (UMKM), pra pensiun dan pensiunan di Indonesia are experienced. The micro credit financing segment, Micro, Small
yang masih memiliki potensi pasar yang besar menjadikan peluang and Medium Enterprises (MSMEs), pre-retirement and retirees in
bagi Bank. Untuk meningkatkan komposisi funding retail, Bank Indonesia which still have large market potential are opportunities
Mandiri Taspen juga berpeluang untuk mengoptimalkan potensi for the Bank. To increase the composition of retail funding, Bank
segmen senior citizen usia > 40 tahun. Bank memiliki peluang Mandiri Taspen also has the opportunity to optimize the potential
untuk memberikan layanan perbankan yang lebih baik hingga of the senior citizen segment aged > 40 years. The Bank has the
ke berbagai pelosok daerah melalui pemanfaatan jaringan yang opportunity to provide better banking services to various remote
dimiliki entitas induk. Sources pegawai yang berasal dari kalangan areas through the utilization of the network owned by the parent
millennial akan membantu Bank dalam mengantisipasi perubahan entity. Sources of employees from the millennial generation will
ke arah digitalisasi. help the Bank anticipate changes towards digitalization.
Pandangan atas Penerapan Tata Kelola Views on the Implementation of
Bank Bank Governance
Dewan Komisaris senantiasa memantau dan mengawasi The Board of Commissioners continuously monitors and supervises
penerapan prinsip-prinsip Good Corporate Governance (GCG) di the implementation of Good Corporate Governance (GCG)
seluruh jenjang organisasi Bank Mandiri Taspen. Kami menyadari principles at all levels of the Bank Mandiri Taspen organization.
bahwa penerapan GCG secara konsisten merupakan landasan We recognize that consistent implementation of GCG is the
utama dalam menciptakan tata kelola perusahaan yang sehat, main foundation in creating healthy, transparent, and integrity-
transparan, dan berintegritas, serta sebagai bagian dari upaya based corporate governance, as well as part of efforts to create
menciptakan nilai jangka panjang bagi seluruh pemangku long-term value for all stakeholders. The implementation of
kepentingan. Penerapan corporate governance pada Bank corporate governance at Bank Mandiri Taspen always refers to
Mandiri Taspen senantiasa mengacu pada peraturan perundang- applicable laws and regulations. The implementation of Good
undangan yang berlaku. Penerapan Good corporate governance Corporate Governance (GCG) is an important step in achieving
(GCG) merupakan langkah yang penting dalam mencapai kinerja sustainable corporate performance. By implementing GCG in
perusahaan yang berkelanjutan. Dengan menerapkan GCG its operational activities, the Bank can create added value for all
dalam kegiatan operasionalnya, Bank dapat menciptakan nilai stakeholders. The Bank can also ensure that the set targets have
tambah (value added) bagi semua pihak yang berkepentingan been achieved by implementing healthy business practices. The
(stakeholders). Bank juga dapat memastikan bahwa sasaran yang Board of Commissioners has felt significant benefits from the
ditetapkan telah dicapai dengan menjalankan praktik-praktik implementation of GCG that has been carried out at the Bank.
usaha yang sehat. Dewan Komisaris telah merasakan manfaat The Board of Commissioners is of the opinion that the Board of
yang signifikan dari implementasi GCG yang telah dilakukan Directors has implemented GCG effectively and consistently in
di Bank. Dewan Komisaris berpendapat bahwa Direksi telah 2024. This can be seen in the following components.
menerapkan GCG dengan efektif dan konsisten di 2024. Hal ini
dapat terlihat pada komponen-komponen sebagai berikut.
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Manajemen Risiko Risk Management
Seiring dengan perubahan organisasi dan pertumbuhan bisnis Along with organizational changes and very rapid business growth,
yang sangat pesat, Bank Mandiri Taspen senantiasa melakukan Bank Mandiri Taspen continues to improve the management of
penyempurnaan atas pengelolaan risiko kredit, pasar, likuiditas dan credit, market, liquidity and operational risks by implementing risk
operasional dengan penerapan proses manajemen risiko sesuai management processes in accordance with existing policies. In
kebijakan yang sudah ada. Dalam rangka memperoleh gambaran order to obtain a comprehensive and sustainable picture of risk,
risiko secara menyeluruh dan berkelanjutan, Bank Mandiri Taspen Bank Mandiri Taspen prepares a Risk Profile Report that describes
menyusun Laporan Profil Risiko yang menggambarkan risiko yang the risks inherent in the bank’s business activities (inherent risk)
melekat dalam kegiatan bisnis bank (inherent risk) dan kualitas and the quality of risk management implementation (KPMR) for
penerapan manajemen risiko (KPMR) untuk 8 (delapan) jenis 8 (eight) types of risk (credit risk, market risk, operational risk,
risiko (risiko kredit, risiko pasar, risiko operasional, risiko likuiditas, liquidity risk, legal risk, strategic risk, reputation risk and compliance
risiko hukum, risiko strategi, risiko reputasi dan risiko kepatuhan). risk). In its preparation, Bank Mandiri Taspen involves all work
Dalam penyusunannya, Bank Mandiri Taspen melibatkan seluruh units whose duties and responsibilities have been regulated in the
unit kerja yang tugas dan tanggungjawabnya telah diatur dalam Decree of the Group in Charge of Risk Profile Preparation/RBBR.
Surat Keputusan Group in Charge Penyusunan Profil Risiko/RBBR. The Group in Charge (GIC) evaluates the Self Assessment Method
Group in Charge (GIC) melakukan evaluasi atas Metode Self for assessing the Risk Profile, where the results of the evaluation
Assesment penilaian Profil Risiko, dimana hasil evaluasi tersebut will be used as the basis for assessing the risk profile for the next
akan dijadikan sebagai dasar penilaian profil risiko 1 (satu) tahun 1 (one) year.
kedepan.
Penetapan penilaian risiko mengacu kepada rule rating yang telah The determination of risk assessment refers to the established
ditetapkan, adapun metode yang digunakan dalam penyusunan rating rule, while the method used in compiling the RBBR rating
rule rating RBBR menggunakan analisa data historis dan peers rule uses historical data analysis and peers (competing companies),
(perusahaan pesaing), maupun expert judgement yang diyakini as well as expert judgment which is believed to provide more
memberikan hasil perhitungan yang lebih detail. Bank juga telah detailed calculation results. The Bank has also conducted a
melakukan penilaian Risk Maturity Index (RMI) sesuai dengan Risk Maturity Index (RMI) assessment in accordance with the
Peraturan Menteri BUMN no PER-2/MBU/03/2023, tentang Regulation of the Minister of SOEs no. PER-2/MBU/03/2023,
Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan Badan concerning Guidelines for Governance and Significant Corporate
Usaha Milik Negara, untuk mengukur tingkat kualitas rancangan Activities of State-Owned Enterprises, to measure the level of
dan efektivitas penerapan Manajemen Risiko Bank sebagai bagian design quality and effectiveness of the implementation of Bank
dari peningkatan Manajemen Risiko Bank yang lebih Prudent. Di Risk Management as part of improving more Prudent Bank
samping itu, Bank memiliki risk tools dalam rangka pengelolaan Risk Management. In addition, the Bank has risk tools in the
risiko antara lain implementasi staging video verifikasi kesehatan framework of risk management, including the implementation
untuk akuisisi kredit pensiun, implementasi model scoring pada of health verification video staging for pension credit acquisition,
LOS Mikro, Portofolio Guideline, Dashboard Kualitas Portofolio implementation of scoring models on Micro LOS, Portfolio
Kredit, penetapan Risk Appetite Statement (RAS), pengembangan Guidelines, Credit Portfolio Quality Dashboard, determination of
Operational Risk Focus (ORCUS), Treasury System, Aset & Liabilities Risk Appetite Statement (RAS), development of Operational Risk
Management System (ATLAS), Fraud Detection System (FDS) Focus (ORCUS), Treasury System, Asset & Liabilities Management
serta RACER system yang dikelola oleh Unit Risk Management System (ATLAS), Fraud Detection System (FDS) and RACER system
bekerja sama dengan Bank Mandiri dalam rangka pelaksanaan managed by the Risk Management Unit in collaboration with
manajemen risiko terintegerasi. Bank Mandiri in the framework of implementing integrated risk
management.
Dewan Komisaris dan Direksi bertanggung jawab atas penerapan The Board of Commissioners and Directors are responsible for
manajemen risiko di Bank Mandiri Taspen. Pengawasan Aktif the implementation of risk management at Bank Mandiri Taspen.
Dewan Komisaris Bank Mandiri Taspen tercermin dari persetujuan Active supervision of the Board of Commissioners of Bank Mandiri
atas Kebijakan Manajemen Risiko yang disusun oleh Direksi, serta Taspen is reflected in the approval of the Risk Management Policy
evaluasi pelaksanaan kebijakan manajemen risiko melalui forum prepared by the Board of Directors, as well as the evaluation
rapat Direksi dan Komisaris secara berkala, dalam pelaksanaannya of the implementation of risk management policies through
pengawasan aktif Dewan Komisaris didukung oleh Komite periodic Board of Directors and Commissioners meeting forums,
Pemantau Risiko. in its implementation the active supervision of the Board of
Commissioners is supported by the Risk Monitoring Committee.
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Pengawasan aktif Direksi Bank Mandiri Taspen antara lain Active supervision of the Board of Directors of Bank Mandiri
dilaksanakan melalui penyusunan, penerapan dan evaluasi Taspen is carried out through the preparation, implementation
atas kebijakan dan prosedur manajemen risiko. Pelaksanaan and evaluation of risk management policies and procedures. The
pengawasan aktif juga dilakukan melalui forum rapat Direksi dan implementation of active supervision is also carried out through
Komite Manajemen Risiko (KMR), Komite Kebijakan Perkreditan the Board of Directors and Risk Management Committee (KMR)
(KKP) dan Asset Liability Committee (ALCO). Berdasarkan meeting forums, the Credit Policy Committee (KKP) and the
hasil evaluasi atas sistem manajemen risiko pada tahun 2024, Asset Liability Committee (ALCO). Based on the results of the
Dewan Komisaris dan Direksi menilai bahwa kecukupan sistem evaluation of the risk management system in 2024, the Board
manajemen risiko telah berjalan memadai. of Commissioners and the Board of Directors assessed that the
adequacy of the risk management system had been adequate.
Sistem Pengendalian Internal Internal Control System
Sistem Pengendalian Intern Bank Mandiri Taspen merupakan Bank Mandiri Taspen Internal Control System is a supervisory
suatu mekanisme pengawasan yang ditetapkan oleh manajemen mechanism established by the Bank’s management on an ongoing
Bank secara berkesinambungan (on going basis) yang bertujuan basis that aims to ensure:
untuk menjamin:
1. Kepatuhan terhadap peraturan dan perundang-undangan 1. Compliance with applicable laws and regulations
yang berlaku
2. Tersedianya informasi keuangan dan manajemen yang benar, 2. Availability of correct, complete and timely financial and
lengkap dan tepat waktu management information
3. Efisiensi dan efektivitas dari kegiatan usaha Bank 3. Efficiency and effectiveness of the Bank’s business activities
4. Meningkatkan efektivitas budaya risiko (risk culture) pada 4. Improving the effectiveness of risk culture in the organization
organisasi secara menyeluruh as a whole
Sistem pengendalian intern Bank telah sesuai dengan Internal The Bank’s internal control system is in accordance with the Internal
Control Integrated Framework yang dikembangkan oleh The Control Integrated Framework developed by The Committee of
Committee of Sponsoring Organization of the Treadway Sponsoring Organization of the Treadway Commission (COSO) in
Commission (COSO) tahun 2013. Tujuan pengendalian internal 2013. Internal control objectives include operational objectives,
meliputi tujuan operasional, tujuan pelaporan dan tujuan reporting objectives and compliance objectives. Operational
kepatuhan. Tujuan operasional berkaitan dengan efektivitas dan objectives relate to the effectiveness and efficiency of operations.
efisiensi operasi. Tujuan pelaporan berkaitan dengan kepentingan Reporting objectives relate to the interests of financial reporting
pelaporan keuangan yang memenuhi kriteria andal, tepat waktu, that meets the criteria of reliability, timeliness, transparency and
transparan dan persyaratan lain yang ditetapkan oleh Regulator other requirements set by the Regulator and the Bank. While
maupun Bank. Sedangkan tujuan kepatuhan berkaitan dengan compliance objectives relate to the Bank’s compliance with laws
kepatuhan Bank terhadap hukum dan peraturan perundang- and regulations. The elements of internal control include the
undangan. Unsur-unsur pengendalian intern meliputi komponen- following components:
komponen sebagai berikut:
1. Lingkungan Pengendalian 1. Control Environment
2. Penilaian Risiko 2. Risk Assessment
3. Aktivitas Pengendalian 3. Control Activities
4. Informasi dan Komunikasi 4. Information and Communication
5. Aktivitas Pemonitoran 5. Monitoring Activities
Sejalan dengan POJK No. 18/POJK.03/2014 tanggal 18 November In line with OJK Regulation No. 18/POJK.03/2014 dated
2014 Perihal Penerapan Tata Kelola Terintegrasi Bagi Konglomerasi November 18, 2014 concerning the Implementation of Integrated
Keuangan, Internal Audit Bank Mandiri sebagai Satuan Kerja Governance for Financial Conglomerates, Bank Mandiri Internal
Audit Intern Terintegrasi mempunyai kewajiban memantau Audit as the Integrated Internal Audit Work Unit has the
pelaksanaan audit intern pada masing-masing Lembaga Jasa obligation to monitor the implementation of internal audits at
Keuangan (Perusahaan Anak) dalam Konglomerasi Keuangan dan each Financial Services Institution (Subsidiary Company) in the
memastikan bahwa Perusahaan Anak telah dikelola dengan baik. Financial Conglomerate and ensure that the Subsidiary Company
has been managed properly.
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Efektivitas internal control dinilai secara independen oleh fungsi The effectiveness of internal control is assessed independently by
Internal Audit. Untuk memastikan adanya standarisasi dalam the Internal Audit function. To ensure standardization in assessing
penilaian efektivitas internal control Perusahaan Anak, maka the effectiveness of the Subsidiary Company’s internal control,
Internal Audit Bank Mandiri telah mengembangkan suatu tools Bank Mandiri Internal Audit has developed a tool that can be used
yang dapat digunakan oleh Internal Audit Perusahaan Anak yaitu by the Subsidiary Company’s Internal Audit, namely “Subsidiary
“Control Rating Perusahaan Anak (CRPA)”. Nilai CRPA Bank Company Control Rating (CRPA)”. Bank Mandiri Taspen’s CRPA
Mandiri Taspen pada tahun 2024 sebesar 84,175 (satisfactory). value in 2024 was 84.175 (satisfactory). With this satisfactory
Dengan predikat satisfactory ini berarti secara umum internal predicate, it means that in general internal control is adequate in
control telah memadai pada aspek material dalam hal kecukupan terms of material aspects in terms of adequacy, effectiveness and
(adequacy), efektivitas (effectiveness) dan keberlanjutan sustainability, but some specific improvements are still needed in
(sustainability), namun masih dibutuhkan beberapa perbaikan limited amounts.
spesifik dalam jumlah terbatas (limited).
Dalam pengawasan terhadap penerapan sistem pengendalian In supervising the implementation of the internal control system,
internal, Direksi dan Dewan Komisaris dibantu oleh Internal the Board of Directors and the Board of Commissioners are assisted
Audit yang merupakan Satuan Kerja dalam organisasi dan by Internal Audit which is a Work Unit within the organization
Komite Audit. Dalam menjalankan tugasnya, Internal Audit and the Audit Committee. In carrying out its duties, Internal Audit
berkomunikasi langsung dengan Dewan Komisaris melalui Komite communicates directly with the Board of Commissioners through
Audit untuk menginformasikan berbagai hal yang berhubungan the Audit Committee to provide information on various matters
dengan Aktivitas Internal Audit. Direksi dan Dewan Komisaris relating to Internal Audit Activities. The Board of Directors and the
berpandangan bahwa penerapan sistem pengendalian internal Board of Commissioners are of the view that the implementation
selama tahun 2024 sudah berjalan dengan baik. of the internal control system during 2024 has been running well.
Whistleblowing System Whistleblowing System
Penyelesaian pengaduan pelanggaran oleh Bank merupakan The resolution of violation complaints by the Bank is one form
salah satu bentuk peningkatan perlindungan stakeholders dalam of increasing stakeholder protection in order to guarantee their
rangka menjamin hak-haknya dalam berhubungan dengan Bank rights in dealing with the Bank and ensure handling that meets
dan menjamin penanganan yang memenuhi ketentuan dan the provisions and requirements set by the Bank, the Government
persyaratan yang ditetapkan oleh Bank, Pemerintah dan Aparat and the Authorities. For this reason, it is necessary to formulate
Berwajib. Untuk itu maka perlu dirumuskan kebijakan, sistem dan policies, systems and procedures for handling that are in line with
prosedur penanganan yang selaras untuk mengatur penyelesaian regulating the resolution of violation complaints for stakeholders
pengaduan pelanggaran bagi stakeholders dalam suatu Kebijakan in a Violation Complaint Management Policy.
Pengelolaan Pengaduan Pelanggaran.
In order to implement the Anti-Fraud Strategy, the Internal Audit
Dalam rangka penerapan Strategi Anti Fraud, Divisi Internal Division was appointed as the coordinating work unit for the
Audit ditunjuk sebagai unit kerja koordinator penerapan dan implementation and implementation of the Anti-Fraud Strategy
pelaksanaan Strategi Anti Fraud di Bank Mandiri Taspen. Untuk at Bank Mandiri Taspen. To support the implementation of the
mendukung penerapan strategi anti fraud tersebut PT Bank anti-fraud strategy, PT Bank Mandiri Taspen has issued the Anti-
Mandiri Taspen telah menerbitkan Standar Prosedur Strategi Fraud Strategy Standard Procedure (SPSAF) in 2017 and has been
Anti Fraud (SPSAF) pada tahun 2017 dan telah dilakukan revisi revised and refined which has been in effect since October 31,
penyempurnaan yang berlaku sejak 31 Oktober 2024 serta 2024 and issued Technical Instructions for Reporting Anti-Fraud
menerbitkan Petunjuk Teknis Pelaporan Strategi Anti Fraud dan Strategy and Management of the Whistleblowing System (WBS)
Pengelolaan Whistleblowing System (WBS) yang berlaku sejak 24 which has been in effect since February 24, 2025.
Februari 2025.
Atas setiap Laporan WBS yang masuk, Bank berkewajiban untuk For every WBS Report received, the Bank is obliged to protect
melindungi pelapor dan terlapor. Perlindungan pelapor memiliki the reporter and the reported. Protection of the reporter has
manfaat atas kepastian perlakuan terhadap pelapor dan atas the benefit of certainty of treatment for the reporter and the
kerahasiaan pelapor sehingga mendorong keberanian untuk confidentiality of the reporter, thus encouraging the courage
melaporkan pelanggaran. Semua laporan pelanggaran akan to report violations. All reports of violations will be guaranteed
dijamin kerahasiaan dan keamanannya oleh Bank dan pelapor confidentiality and security by the Bank and the reporter is
dijamin haknya untuk memperoleh informasi mengenai tindak guaranteed the right to obtain information regarding the follow-
lanjut atas laporannya. up to their report.
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Setiap pengaduan pelanggaran yang masuk akan dikelola oleh Every complaint of violations received will be managed by the
Unit Strategi Anti Fraud, selanjutnya Unit Strategi Anti Fraud akan Anti-Fraud Strategy Unit, then the Anti-Fraud Strategy Unit will
melakukan investigasi atas laporan yang diterima. Unit Strategi investigate the reports received. The Anti-Fraud Strategy Unit
Anti Fraud harus bersifat Netral, Indepedency, dan Profesionalisme must be Neutral, Independent, and Professional in receiving
dalam menerima pengaduan pelanggaran dengan menggunakan complaints of violations by using the principle of Presumption
asas Praduga Tak Bersalah atau “Presumption of Innocence” of Innocence, namely the principle where a person is declared
yaitu asas dimana seseorang dinyatakan tidak bersalah hingga innocent until declared guilty. The Board of Commissioners
dinyatakan bersalah. Dewan Komisaris melalui Komite Audit through the Audit Committee plays a role in reviewing the
berperan dalam me-review pelaksanaan tanggung jawab Divisi implementation of the Internal Audit Division’s responsibilities
Internal Audit terkait dengan penerapan WBS. Divisi Internal Audit related to the implementation of WBS. The Internal Audit Division
memiliki tanggung jawab mengevaluasi dan menyampaikan hasil is responsible for evaluating and conveying the results of the
tindak lanjut laporan pengaduan, melakukan proses investigasi follow-up to complaint reports, conducting the investigation
serta membuat laporan hasil investigasi. Dewan Komisaris process and making reports on the results of the investigation. The
berpandangan bahwa penerapan WBS di Bank telah berjalan Board of Commissioners is of the view that the implementation
dengan baik. Namun demikian, Dewan Komisaris memberikan of WBS at the Bank has been running well. However, the
arahan agar ke depannya penerapan WBS lebih ditingkatkan lagi Board of Commissioners provides direction so that in the future
efektivitasnya. the implementation of WBS will be further improved in its
effectiveness.
Tata Kelola Keberlanjutan Sustainability Governance
Bank Mandiri Taspen berkomitmen untuk mendukung penerapan Bank Mandiri Taspen is committed to supporting the
keuangan berkelanjutan yang merupakan implementasi implementation of sustainable finance which is an implementation
atas visi dan misi Bank. Dalam hal ini, Bank Mandiri Taspen of the Bank’s vision and mission. In this case, Bank Mandiri
mengedepankan prinsip triple bottom line (ekonomi, sosial dan Taspen prioritizes the triple bottom line principle (economic,
lingkungan) dengan menyelaraskan aspek Lingkungan, Sosial dan social and environmental) by aligning the Environmental, Social
Tata Kelola (LST) dalam kegiatan usaha Bank. Oleh karenanya, and Governance (ESG) aspects in the Bank’s business activities.
Bank Mandiri Taspen diharuskan untuk menyalurkan pembiayaan Therefore, Bank Mandiri Taspen is required to channel financing
pada nasabah dengan menghindarkan pada kegiatan usaha yang to customers by avoiding business activities that can damage the
dapat merusak lingkungan hidup. environment.
Bank telah berkomitmen dalam mendukung penerapan The Bank has committed to supporting the implementation of
keuangan berkelanjutan pada setiap aktivitas bisnisnya, dengan sustainable finance in all its business activities, by developing
mengembangkan praktik manajemen risiko, serta berupaya secara risk management practices, and making maximum efforts to
maksimal dalam implementasi prinsip 3P. Komitmen tersebut implement the 3P principle. This commitment is realized by
diwujudkan dengan menyusun dan menerapkan Rencana Aksi preparing and implementing the Sustainable Finance Action
Keuangan Berkelanjutan (RAKB) yang disetujui oleh Dewan Plan (RAKB) approved by the Board of Commissioners. The
Komisaris. Implementasi RAKB sekaligus merupakan bentuk implementation of the RAKB is also a form of active participation
partisipasi aktif Bank Mandiri Taspen dalam upaya mengantisipasi by Bank Mandiri Taspen in efforts to anticipate climate change.
perubahan iklim.
Tata Kelola Terintegrasi Integrated Governance
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. 18/ In accordance with Financial Services Authority Regulation No.
POJK.03/2014 tentang Penerapan Tata Kelola Terintegrasi 18/POJK.03/2014 concerning the Implementation of Integrated
Bagi Konglomerasi Keuangan dan Surat Edaran Otoritas Jasa Governance for Financial Conglomerates and Financial Services
Keuangan No. 15/SEOJK.03/2015 tentang Penerapan Tata Kelola Authority Circular Letter No. 15/SEOJK.03/2015 concerning
Terintegrasi Bagi Konglomerasi Keuangan, Bank Mandiri sebagai the Implementation of Integrated Governance for Financial
Entitas Utama telah menerapkan Tata Kelola Terintegrasi yang Conglomerates, Bank Mandiri as the Main Entity has implemented
meliputi: Integrated Governance which includes:
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1. Persyaratan Direksi Entitas Utama dan Dewan Komisaris 1. Requirements for the Board of Directors of the Main Entity
Entitas Utama. and the Board of Commissioners of the Main Entity.
2. Tugas dan tanggung jawab Direksi dan Dewan Komisaris 2. Duties and responsibilities of the Board of Directors and Board
Entitas Utama. of Commissioners of the Main Entity.
3. Tugas dan tanggung jawab Komite Tata Kelola Terintegrasi. 3. Duties and responsibilities of the Integrated Governance
Committee.
4. Tugas dan tanggung jawab Satuan Kerja Kepatuhan 4. Duties and responsibilities of the Integrated Compliance
Terintegrasi. Business Unit.
5. Tugas dan tanggung jawab Satuan Kerja Audit Intern 5. Duties and responsibilities of the Integrated Internal Audit
Terintegrasi. Business Unit.
6. Penerapan Manajemen Risiko Terintegrasi. 6. Implementation of Integrated Risk Management.
7. Penyusunan dan pelaksanaan pedoman tata kelola 7. Preparation and implementation of integrated governance
terintegrasi. guidelines.
Dalam menerapkan Tata Kelola Perusahaan Terintegrasi, PT Bank In implementing Integrated Corporate Governance, PT Bank
Mandiri (Persero) Tbk. sebagai Entitas Utama memegang teguh Mandiri (Persero) Tbk. as the Main Entity adheres to the following:
hal-hal sebagai berikut:
1. Perusahaan Anak merupakan entitas terpisah dari Bank 1. Subsidiaries are separate entities from Bank Mandiri and have
Mandiri dan memiliki tanggung jawab hukum tersendiri. their own legal responsibilities.
2. Pengelolaan oleh Entitas Utama terhadap Perusahaan- 2. Management by the Main Entity of the Subsidiaries is carried
Perusahaan Anak dilakukan secara profesional dan tidak out professionally and does not intervene in the operations of
melakukan intervensi ke dalam operasioal Perusahaan Anak. the Subsidiaries.
3. Pegelolaan oleh Entitas Utama terhadap Perusahaan Anak 3. Management by the Main Entity of the Subsidiaries is carried
dilakukan tanpa mengesampingkan tugas dan tanggung out without neglecting the duties and responsibilities of the
jawab Direksi dan Dewan Komisaris masing-masing Board of Directors and Board of Commissioners of each
Perusahaan Anak sesuai Anggaran Dasar. Subsidiary in accordance with the Articles of Association.
Guna meningkatkan kepercayaan investor dan meningkatkan In order to increase investor confidence and increase added
nilai tambah bagi stakeholders lainnya, Entitas Utama dan seluruh value for other stakeholders, the Main Entity and all Subsidiaries
Perusahaan Anak wajib menerapkan prinsip-prinsip Tata Kelola are required to implement strong and sustainable Integrated
Terintegrasi (TKT) yang kuat dan berkesinambungan, meliputi: Governance (IGC) principles, including:
1. Keterbukaan (Transparency) 1. Transparency
2. Akuntabilitas (Accountability) 2. Accountability
3. Tanggung jawab (Responsibility) 3. Responsibility
4. Independensi (Independency) atau Profesional (Professional) 4. Independence or Professionalism
5. Kewajaran (Fairness) 5. Fairness
Sesuai dengan hal tersebut, Bank Mandiri telah menyusun In accordance with this, Bank Mandiri has prepared Integrated
Pedoman Tata Kelola Terintegrasi (TKT) yang disusun berdasarkan Governance (IGC) Guidelines which are prepared based on OJK
POJK mengenai Tata Kelola Terintegrasi dan Peraturan mengenai Regulation concerning Integrated Governance and Regulations
tata kelola yang berlaku bagi masing-masing perusahaan anak. concerning governance applicable to each subsidiary. The
Pedoman Tata Kelola Terintegrasi terdiri dari 2 (dua) kerangka Integrated Governance Guidelines consist of 2 (two) main
utama, yaitu: frameworks, namely:
1. Kerangka Tata Kelola Terintegrasi bagi Bank Mandiri, dan 1. Integrated Governance Framework for Bank Mandiri, and
2. Kerangka Tata Kelola Perusahaan bagi Perusahaan Anak. 2. Corporate Governance Framework for Subsidiaries.
Bank Mandiri Taspen sebagai anggota konglomerasi keuangan Bank Mandiri Taspen as a member of the financial conglomerate
wajib memiliki ketentuan internal mengenai tata kelola is required to have internal provisions regarding corporate
perusahaan yang mengacu pada rerangka tata kelola bagi governance that refer to the governance framework for
perusahaan anak. Bank Mandiri Taspen telah memiliki Kerangka subsidiaries. Bank Mandiri Taspen has a Corporate Governance
Tata Kelola Perusahaan Bagi Anggota Konglomerasi Keuangan Framework for Members of the Financial Conglomerate which is
yang merupakan bagian dari Pedoman Tata Kelola Perusahaan. part of the Corporate Governance Guidelines.
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Penilaian Kinerja Komite-Komite di Performance Assessment of
Bawah Dewan Komisaris Committees Under the Board of
Commissioners
Dalam rangka meningkatkan peran Dewan Komisaris dalam In order to enhance the role of the Board of Commissioners in
menjalankan fungsi pengawasan, Dewan Komisaris telah carrying out its supervisory function, the Board of Commissioners
membentuk 3 (tiga) komite yaitu: has formed 3 (three) committees, namely:
1. Komite Audit 1. Audit Committee
2. Komite Remunerasi dan Nominasi 2. Remuneration and Nomination Committee
3. Komite Pemantau Risiko 3. Risk Monitoring Committee
Dewan Komisaris secara periodik (tahunan) melakukan penilaian The Board of Commissioners periodically (annually) assesses the
atas efektivitas kinerja komite-komite di bawah Dewan Komisaris. effectiveness of the performance of the committees under the
Masing-masing komite dinilai berdasarkan rencana kerja serta Board of Commissioners. Each committee is assessed based on
Piagam dari masing-masing Komite dengan indikator penilaian the work plan and Charter of each Committee with assessment
mencakup jumlah pelaksanaan rapat, kehadiran rapat, materi- indicators including the number of meetings held, meeting
materi yang dibahas dalam rapat, kunjungan ke kantor wilayah attendance, materials discussed in meetings, visits to regional
serta penugasan lainnya oleh Dewan Komisaris. Dewan Komisaris offices and other assignments by the Board of Commissioners.
menilai bahwa selama tahun 2024 komite-komite telah The Board of Commissioners assesses that during 2024 the
menjalankan tugas dan tanggung jawabnya dengan baik dan committees have carried out their duties and responsibilities well
telah sesuai dengan ketentuan yang berlaku. and in accordance with applicable provisions.
Perubahan Komposisi Dewan Komisaris Changes to the Composition of
the Board of Commissioners
Selama tahun 2024 tidak terjadi perubahan komposisi Dewan During 2024 there will be no changes in the composition
Komisaris. Komposisi Dewan Komisaris sebanyak 4 (empat) orang of the Board of Commissioners. The composition of the
yang terdiri dari 1 orang Komisaris Utama, 2 orang Komisaris, Board of Commissioners is 4 (four) people consisting of 1
dan 1 orang Komisaris Independen dengan 1 orang Komisaris President Commissioner, 2 Commissioners, and 1 Independent
masih dalam proses pemenuhan uji kemampuan dan kepatutan Commissioner with 1 Commissioner still in the process of fulfilling
OJK. Komposisi dan dasar pengangkatan Dewan Komisaris dapat the OJK’s fit and proper test. The composition and basis for the
dilihat pada tabel di bawah ini. appointment of the Board of Commissioners can be seen in the
table below.
Komisaris Utama
Mustaslimah : President Commissioner
Komisaris
Hendrika Nora Osloi Sinaga : Commissioner
Komisaris*
Suhajar Diantoro : Commissioner
Komisaris Independen
Boedi Armanto : Independent Commissioner
* dialihtugaskan sebagai Komisaris berdasarkan Akta Keputusan Sirkuler No. 18 tanggal 27 Juni 2024
reassigned as Commissioner based on Deed of Circular Resolution No. 18 dated June 27, 2024
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Report of Directors and Board of Commissioners
Penutup Closing
Demikian laporan tugas pengawasan Dewan Komisaris atas This the report of the Board of Commissioners’ supervisory duties
kinerja dan pelaksanaan usaha Bank di tahun 2024. Pada on the Bank’s performance and business implementation in 2024.
kesempatan ini, Kami menyampaikan apresiasi yang setinggi- On this occasion, we express our highest appreciation to the Board
tingginya kepada Direksi dan seluruh jajaran manajemen serta of Directors and all levels of management and employees of Bank
karyawan Bank Mandiri Taspen atas kerja keras, loyalitas, dan Mandiri Taspen for their hard work, loyalty, and dedication that
dedikasi yang telah diberikan sepanjang tahun 2024. Tak lupa, have been given throughout 2024. We would also like to thank
kami juga mengucapkan terima kasih kepada para pemegang the shareholders, regulators, strategic partners, and all customers
saham, regulator, mitra strategis, serta seluruh nasabah atas for their trust and support.
kepercayaan dan dukungan yang telah diberikan.
Kami percaya bahwa dengan pondasi yang kokoh, visi yang jelas, We believe that with a solid foundation, a clear vision, and a spirit
serta semangat transformasi yang terus dijaga, Bank Mandiri of transformation that is continuously maintained, Bank Mandiri
Taspen akan mampu menghadapi masa depan dengan lebih Taspen will be able to face the future with more resilience and
tangguh dan adaptif, serta terus memberikan nilai tambah yang adaptability, and continue to provide sustainable added value for
berkelanjutan bagi seluruh pemangku kepentingan. all stakeholders.
Jakarta, 28 April 2025 / Jakarta, April 28, 2025
Atas Nama Dewan Komisaris / On Behalf of The Board of Commissioners
Mustaslimah
Komisaris Utama
President Commissioner
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DEWAN KOMISARIS / BOARD OF COMMISSIONERS
1. Boedi Armanto : Komisaris Independen / Independent Commissioner
2. Hendrika Nora Osloi Sinaga : Komisaris / Commissioner
3. Mustaslimah : Komisaris Utama / President Commissioner
4. Suhajar Diantoro : Komisaris / Commissioner
1 2 3 4
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
DIREKSI / BOARD OF DIRECTORS
5. Putu Apriyanto : Direktur Finance, Risk & Operations / Director of Finance, Risk & Operations
6. Resi Lora : Direktur Compliance & Control / Director of Compliance & Control
7. Elmamber Petamu Sinaga : Direktur Utama / President Director
8. Widi Nugroho : Direktur IT & Digital / Director of IT & Digital
9. Maswar Purnama : Direktur Business / Director of Business
5 6 7 8 9
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Surat Pernyataan
Anggota Direksi dan Anggota Dewan Komisaris
tentang Tanggung Jawab Atas Laporan Tahunan Tahun 2024
PT Bank Mandiri Taspen
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Bank Mandiri Taspen
tahun 2024 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, 28 April 2025
DIREKSI
Directors
Elmamber Petamu Sinaga
Direktur Utama
President Director
Maswar Purnama Resi Lora
Direktur Business Direktur Compliance & Control
Director of Business Director of Compliance & Control
Widi Nugroho Putu Apriyanto
Direktur IT & Digital Direktur Finance, Risk & Operations
Director of IT & Digital Director of Finance, Risk & Operations
PT Bank Mandiri Taspen
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Laporan Direksi dan Dewan Komisaris
Report of Directors and Board of Commissioners
Statement Letter
Members of Directors and Members of the Board of Commissioners
about Responsibility for Annual Report 2024
PT Bank Mandiri Taspen
We, the undersigned, declare that all information in the Annual Report of PT Bank Mandiri Taspen 2024 has been published in its
entirety and we are fully responsible for the correctness of the contents of the company's Annual Report.
This statement was made with actual.
Jakarta, April 28, 2025
DEWAN KOMISARIS
Board of Commissioners
Mustaslimah
Komisaris Utama
President Commissioner
Hendrika Nora Osloi Sinaga Boedi Armanto
Komisaris Komisaris Independen
Commissioner Independent Commissioner
Suhajar Diantoro
Komisaris
Commissioner
PT Bank Mandiri Taspen
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03
Profil Perusahaan
Company Profile
PROFIL
PERUSAHAAN
Company Profile
PT Bank Mandiri Taspen
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Identitas Perusahaan
Company Identity
PT Bank Mandiri Taspen
Nama Panggilan Dasar Hukum Pendirian
Branding Name Legal Basis of Establishment
Bank Mandiri Taspen Didirikan berdasarkan akta No.4 Tanggal
3 November 1992 dihadapan Notaris Ida Bagus Alit
Sudiatmika, SH, dan telah memperoleh keputusan
Tanggal Pendirian Menteri Kehakiman Republik Indonesia tanggal
Date of Estabilishment 2 Juni 1993 No.C2-4581 HT.01.01.TH93
3 November 1992 / November 3, 1992 Established pursuant to Deed No. 4 dated November
3, 1992 made before Notary Ida Bagus Alit
Bidang Usaha Sudiatmika, SH and has obtained approval of the
Line of Business Minister of Justice of the Republik Indonesia dated
June 2, 1993 No. C2-4581 HT.01.01.TH93
Perbankan / Banking
Pencatatan di Bursa Efek Indonesia
Jumlah Pegawai Listing on the Indonesia Stock Exchange
Number of Employees
Perusahaan Tercatat di Bursa Efek Indonesia dengan
3,397 orang per 31 Desember 2024 / menerbitkan obligasi, efektif tanggal 21 Juni 2017
people as of December 31, 2024 dan Obligasi Berkelanjutan Tahap I, efektif tanggal 18
November 2019, serta Obligasi Berkelanjutan Tahap II,
terbit tanggal 28 April 2021.
Modal Dasar
Authorized Capital Listed Company on the Indonesia Stock Exchange
by issuing bonds, effective June 21, 2017 and Phase I
Continuous Bonds, effective November 18, 2019, as well
819,650,816,000
Rp
as Phase II Continuous Bonds, issued April 28, 2021.
Modal Ditempatkan dan Disetor Penuh Kepemilikan
Issued and Paid-Up Capital Ownership
PT Bank Mandiri (Persero) Tbk 51.098%
819,304,352,500
Rp
PT Taspen (Persero) 48.437%
Kode SWIFT Ida Bagus Made Putra Jandhana 0.465%
SWIFT Code
SIHBIDJ1
Kode Emiten
Issuer Code
BMTP
Data Jaringan Kantor
Office Network Data
1 Kantor Pusat / Headquarter
39 Kantor Cabang / Brach Offices
250 Kantor Cabang Pembantu / Sub-Brach Offices
1 Kantor Fungsional / Functional Offices
PT Bank Mandiri Taspen
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Profil Perusahaan
Company Profile
Akses Informasi
Information Access
Contact Address Alamat Kantor Pusat
Contact Address Head Office Address
Situs Web: Graha Mantap
https://www.bankmandiritaspen.co.id/ Jl. Proklamasi No.31
Call Center Kecamatan Menteng, Kota Jakarta Pusat,
Mantap Call 14024 Daerah Khusus Ibukota Jakarta 10320 -
Whatsapp Resmi Bank / Bank Official Whatsapp Indonesia
0811 8857 770
Media Sosial / Social Media:
Sekretaris Perusahaan
Bank Mandiri Taspen
Corporate Secretary
@mandiritaspen
Errinto Sahat Pahala Pardede
@bank.mandiritaspen
Bank Mandiri Taspen : (021) 21231772
Bank Mandiri Taspen
: (021) 21231984
: corporate.secretary@bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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2024 Annual Report
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Nama dan Alamat Kantor Cabang atau
Kantor Cabang Pembantu
Name and Address of Branch Office or Sub-Branch Office
KANTOR CABANG
BRANCH OFFICES
Kantor Cabang Medan Kantor Cabang Pematangsiantar Kantor Cabang Padang
Medan Branch Office Pematangsiantar Branch Office Padang Branch Office
Gedung Taspen Jl. Jend. Gatot Subroto, No. 99, Jl. Sutomo No. 5BB-5CC, Kel. Proklamasi, Kec. Jl. Diponegoro No. 9, Kel. Belakang Tangsi, Kec.
Kel. Sei Sikambing B, Kec. Medan Sunggal, Kota Siantar Barat, Kota Pematang Siantar, Provinsi Padang Barat, Kota Padang, Provinsi Sumatera
Medan, Provinsi Sumatera Utara Sumatera Utara Barat
Telp : (061) 80442027, 80441373, 80441568, Telp : (0622) 7354857, 7354858, 7354856, Telp : (0751) 37581, 37583
80442476, 80442184 7354859 Email : ga.kc.padang@bankmantap.co.id
Email : ga.kc.medan@bankmantap.co.id Email : ga.kc.pematangsiantar@bankmantap.co.id Web : https://www.bankmandiritaspen.co.id/
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Pekanbaru Kantor Cabang Tanjungpinang Kantor Cabang Jambi
Pekanbaru Branch Office Tanjungpinang Branch Office Jambi Branch Office
Jl. Jend. Sudirman No. 178 A-C, Kel. Tangkerang Komplek Pinlang Mas Bintan Center, Jl. D.I. Jl. Hayam Wuruk RT 002, Kel. Talang Jauh, Kec.
Tengah, Kec. Marpoyan Damai, Kota Pekanbaru, Panjaitan No. 1 RT 003 RW 002, Kel. Batu Jelutung, Kota Jambi, Provinsi Jambi
Provinsi Riau Sembilan, Kec. Tanjungpinang Timur, Kota Telp : (0741) 20158, 20102
Telp : (0761) 8411303, 8411304, 8411308, Tanjungpinang, Kepulauan Riau Email : ga.kc.jambi@bankmantap.co.id
8411298 Telp : (0771) 4445641 Web : https://www.bankmandiritaspen.co.id/
Email : ga.kc.pekanbaru@bankmantap.co.id Email : ga.kc.tgpinang@bankmantap.co.id
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Palembang Kantor Cabang Bengkulu Kantor Cabang Bandar Lampung
Palembang Branch Office Bengkulu Branch Office Bandar Lampung Branch Office
Jl. Demang Lebar Daun, Kel. Lorok Pakjo, Kec. Jl. Sudirman Kel. Pintu Batu, Kec. Teluk Segara, Jl. Diponogoro Nomor 71, Kel. Kupang Teba,
Ilir Barat I, Kota Palembang, Provinsi Sumatera Kota Bengkulu, Provinsi Bengkulu Kec. Teluk Betung Utara, Kota Bandar Lampung,
Selatan Telp : (0736) 7324498, 7324497 Provinsi Lampung
Telp : (0711) 74459013 Email : kep.kc.bengkulu@bankmantap.co.id Telp : (0721) 5603335, 5603334, 5603342,
Fax : - Web : https://www.bankmandiritaspen.co.id/ 5603344
Email : ga.kc.palembang@bankmantap.co.id Email : kc.bandarlampung@bankmantap.co.id
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Serang Kantor Cabang Jakarta Kantor Cabang Bekasi
Serang Branch Office Jakarta Branch Office Bekasi Branch Office
Jl. Ahmad Yani No. 33, Kel. Cimuncang, Kec. Jl. Proklamasi No. 31 RT. 11 RW. 2, Pegangsaan, Ruko Sentra Niaga Kalimalang, Jl. Ahmad Yani
Serang, Kota Serang, Provinsi Banten Kec. Menteng, Kota Jakarta Pusat, Daerah No.11-12 Blok A8, Kel. Marga Jaya, Kec. Bekasi
Telp : (0254) 204426, 213638, 213604, 213564 Khusus Ibukota Jakarta 10320 Selatan Kota Bekasi, Provinsi Jawa Barat
Email : ga.kc.serang@bankmandiritaspen.co.id Telp : (021) 3919161, 3919162, 3919163 Telp : (021) 22012153
Web : https://www.bankmandiritaspen.co.id/ Email : ga.jktproklamasi@bankmantap.co.id Email : ga.kc.bekasi@bankmantap.co.id
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Bandung Kantor Cabang Tasikmalaya Kantor Cabang Cirebon
Bandung Branch Office Tasikmalaya Branch Office Cirebon Branch Office
Jl. Diponegoro No. 23, Kel. Citarum, Kec. Jl. Insinyur Haji Juanda/Perum Grand Juanda Town Jl. Dokter Wahidin Sudirohusodo No.51, Kel.
Bandung Wetan, Kota Bandung, Provinsi Jawa House Kavling No. 1 dan 2, Kel. Sukamulya, Kec. Sukapuran, Kec. Kejaksan, Kota Cirebon, Provinsi
Barat Bungursari, Kota Tasikmalaya, Provinsi Jawa Barat Jawa Barat
Telp : (022) 20531602, 20531621 Telp : (0265) 7522386, 7522388, 7522380, Fax: (0231) 200299
Email : mantap.kcbandung@gmail.com 7522379 Email : ga.kc.cirebon@bankmantap.co.id
Web : https://www.bankmandiritaspen.co.id/ Email : ga.kc.tasikmalaya@bankmantap.co.id Web : https://www.bankmandiritaspen.co.id/
Web : https://www.bankmandiritaspen.co.id/
Kantor Cabang Purwokerto Kantor Cabang Pekalongan Kantor Cabang Semarang
Purwokerto Branch Office Pekalongan Branch Office Semarang Branch Office
Ruko Eks Nusantara No. 2 dan 3 (tiga) Jl. Jenderal Jl. Hayam Wuruk No. 15 Kel. Bendan, Kec. Jl. MT. Haryono No. 878, Kel. Peterongan, Kec.
Sudirman, Kel. Kranji, Kec. Purwokerto Timur, Pekalongan Barat, Kota Pekalongan Provinsi Semarang Selatan, Kota Semarang, Provinsi Jawa
Kabupaten Banyumas, Provinsi Jawa Tengah Jawa Tengah Tengah
Telp : (0281) 6512927, 6512934, 6512966, Telp : (0285) 4151160, 4151161, 4151162, Telp : (024) 76585382, 76585383, 76585384,
7771123 4151158 76585385
Email : ga.kc.purwokerto@bankmantap.co.id Email : ga.kc.pekalongan@bankmantap.co.id Email : gao.kc.semarang@bankmantap.co.id
Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/ Web : https://www.bankmandiritaspen.co.id/
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Profil Perusahaan
Company Profile
KANTOR CABANG
BRANCH OFFICES
Kantor Cabang Yogyakarta Kantor Cabang Surakarta Kantor Cabang Kediri
Yogyakarta Branch Office Surakarta Branch Office Kediri Branch Office
Jl. Ipda Tut Harsono No. 80, Kel. Muja Muju Kec. J. Slamet Riyadi No. 10, Kel. Kampung Baru, Kec. Jl. Brawijaya 29-29A Kel. Pakelan, Kec. Kota
Umbulharjo, Kota Yogyakarta, Daerah Istimewa Pasar Kliwon, Kota Surakarta, Provinsi Jawa Tengah Kediri, Kota Kediri, Provinsi Jawa timur
Yogyakarta Telp : (0271) 7462604, 746205, 7462606, Telp : (0354) 672878, 672578
Telp : (0274) 380265, 380642, 386240 721878 Email : ga.kc.kediri@bankmantap.co.id
Email : kc.yogyakarta@bankmantap.co.id Email : ga.kc.surakarta@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Surabaya Kantor Cabang Malang Kantor Cabang Jember
Surabaya Branch Office Malang Branch Office Jember Branch Office
Jl. Raya Darmo No 145, Kel. Darmo, Kec. Jl. Kauman 22 Kavling ABC, Kel. Kauman, Kec. Jl. Ahmad Yani No 37-39 Kel. Kepatihan Kec.
Wonokromo, Kota Surabaya, Provinsi Jawa Timur Klojen, Kota Malang, Provinsi Jawa Timur Kaliwates, Kabupaten Jember, Provinsi Jawa Timur
Telp : (031) 3559484, 3559485, 3559486, 3559487 Telp : (0341) 368907, 368910, 368918 Telp : (033) 1423513, 1421694, 1421112, 1421406
Email : kc.surabaya@bankmantap.co.id Email : ga.kc.malang@bankmantap.co.id Email : ga.kc.jember@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Melati Kantor Cabang Tabanan Kantor Cabang Mataram
Melati Branch Office Tabanan Branch Office Mataram Branch Office
Jl. Melati No. 65, Dangin Puri Kangin, Kec. Jl. Pahlawan No. 2A, Delod Peken, Kec. Tabanan, Jl. Pejanggik No.23-30, Cakranegara Barat,
Denpasar Utara, Kota Denpasar, Provinsi Bali Kabupaten Tabanan, Provinsi Bali Kec. Cakranegara, Kota Mataram, Nusa
Telp : (0361) 227076 Telp : (0361) 814202 Tenggara Barat 83239
Email : om.melati@bankmantap.co.id E-mail: kcp.tabanan@bankmantap.co.id Telp : 0370-629712, 629714
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Fax : 0370-629713
Email : om.kc.mataram@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Kupang Kantor Cabang Pontianak Kantor Cabang Palangka Raya
Kupang Branch Office Pontianak Branch Office Palangka Raya Branch Office
Jl. Urip Sumohardjo, Merdeka, Kec. Kota Lama, Jl. Jend. Ahmad Yani No. 61I - 61L, Kel. Bangka Jl. Ahmad Yani No. 46A Kel. Pahandut, Kec.
Kota Kupang, Nusa Tenggara Timur Belitung Laut, Kec. Pontianak Tenggara, Kota Pahandut, Kota Palangka Raya, Provinsi
Telp : (0380) 820007 Pontianak, Provinsi Kalimantan Barat Kalimantan Tengah
Email : om.kc.kupang@bankmantap.co.id Telp : (0561) 6580410, 6580411, 658413, 0561- Telp : (0536) 4264116
Web : www.bankmandiritaspen.co.id 6580414 Email : kc.palangkaraya@bankmantap.co.id
Email : kep.kc.pontianak@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Banjarmasin Kantor Cabang Samarinda Kantor Cabang Makassar
Banjarmasin Branch Office Samarinda Branch Office Makassar Branch Office
Jl. M.T. Haryono No. 23, Kel. Kertak Baru Ulu, Jl. Pangeran Diponegoro No.23 B & C, Kel. Jl. Sultan Hasanuddin, Sawerigading, Kec. Ujung
Kec. Banjarmasin Tengah, Kota Banjarmasin, Pasar Pagi, Kec. Samarinda Ilir, Kota Samarinda, Pandang, Kota Makassar, Sulawesi Selatan
Provinsi Kalimantan Selatan Provinsi Kalimantan Timur Telp : (041) 3631799, 3621881, 3631782
Telp : (0511) 6740770, 6740771, 6740772, Telp : (0541) 6526529 Email : ga.kc.makassar@bankmantap.co.id
6740761 Email : kep.kc.samarinda@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Email : ga.kc.banjarmasin@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Palu Kantor Cabang Manado Kantor Cabang Kendari
Palu Branch Office Manado Branch Office Kendari Branch Office
Jln. Moh. Hatta, Kel. Lolu, Kec. Palu Selatan, Jl. Sam Ratulangi No.35 A-D, Kel. Tj. Batu, Kec. Jl. MT Haryono L142 dan K142, Kel. Wowawangu,
Kota Palu, Provinsi Sulawesi Tengah Wanea, Kota Manado, Provinsi Sulawesi Utara Kec. Kadia, Kota Kendari, Provinsi Sulawesi Tenggara
Telp : (0451) 4016876 Telp : (0431) 7283172, 7282871, 7283173 Telp : (0401) 3190863
Email : ga.kc.palu@bankmantap.co.id Email : kep.kc.manado@bankmantap.co.id Email : ga.kc.kendari@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Ambon Kantor Cabang Manokwari Kantor Cabang Jayapura
Ambon Branch Office Manokwari Branch Office Jayapura Branch Office
Jl. Jenderal Ahmad Yani, Kel. Batu Meja, Kec. Jl. Trikora Wosi No. 132, Kel. Wosi, Kec. Jl. Raya Kotaraja, Kel. Vim, Kec. Abepura, Kota
Sirimau, Kota Ambon, Provinsi Maluku Manokwari Baru, Kabupaten Manokwari, Jayapura, Provinsi Papua
Telp : (0911) 3831919, 3831385, 3831033, Provinsi Papua Barat Telp : (0967) 5186299
3831600 Telp : (0986) 2213226, 2213356, 2213020, Email : ga.kc.jayapura@bankmantap.co.id
Email : ga.kc.ambon@bankmantap.co.id 22211299 Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Email : ga.kc.manokwari@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Medan Taspen Kantor Cabang Pembantu Rantauprapat Kantor Cabang Pembantu Sibolga
Medan Taspen Sub-Branch Offices Ahmad Yani Pembantu Sibolga Sub-Branch Offices
Kantor PT TASPEN (Persero) Cabang Medan, Jl. Rantauprapat Ahmad Yani Sub-Branch Jl. Siswomiharjo Nomor 39, Kel. Pasar Baru, Kec.
H. Adam Malik No.64, Kel. Silalas, Kec. Medan Offices Sibolga Kota, Kota Sibolga, Provinsi Sumatera
Barat, Kota Medan, Provinsi Sumatera Utara Jl. Jend. Ahmad Yani, Kel. Bakaran Batu, Kec. Utara
Telp : (061) 66936161 Rantau Selatan, Kabupaten Labuhanbatu, Telp : (0631) 3275132
Email : kcp.medantaspen@bankmantap.co.id Provinsi Sumatera Utara Email : kep.kcp.sibolga@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Telp : (0624) 2601377 Web : www.bankmandiritaspen.co.id
Email : kep.kcp.rantauprapat@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sidikalang Kantor Cabang Pembantu Simalungun Raya Kantor Cabang Pembantu Tarutung
Sidikalang Sub-Branch Offices Simalungun Raya Sub-Branch Offices Tarutung Sub-Branch Offices
Jl. Ahmad Yani No. 23, Kel. Batang Beruh, Kec. Jl. Sutomo, Kel. Sondi Raya, Kec. Raya, Jl. Mayjen. D.I. Panjaitan, Kel. Hutatoruan VII,
Sidikalang, Kab. Dairi, Provinsi Sumatera Utara Kabupaten Simalungun, Provinsi Sumatera Utara Kec. Tarutung, Kabupaten Tapanuli Utara,
Telp : (0622) 2521176 Telp : (0622) 7233498 Provinsi Sumatera Utara
Email : kk.sidikalang@bankmantap.co.id Email : kep.kcp.simalungun@bankmantap.co.id Telp : (0633) 7320921
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email: kcp.tarutung@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Padangsidimpuan Kantor Cabang Pembantu Binjai Kantor Cabang Pembantu Deli Serdang
Padangsidimpuan Sub-Branch Offices Pembantu Binjai Sub-Branch Offices Lubuk Pakam
Jl. Jenderal Sudirman, Kel. Wek II, Kec. Jl. Sutomo No. 25, Kel. Pahlawan, Kec. Binjai Deli Serdang Lubuk Pakam Sub-Branch
Padangsidimpuan Utara, Kota Padangsidimpuan, Utara, Kota Binjai, Provinsi Sumatera Utara Offices
Provinsi Sumatera Utara Telp : (061) 42363471 Jl. Lintas Sumatera No. 32 A-B, Kel. Tanjung
Telp : (0626) 344322503 Email : kcp.binjai@bankmantap.co.id Garbus Satu, Kec. Lubuk Pakam, Kabupaten Deli
Email : kk.padangsidimpuan@bankmantap.co.id Web : www.bankmandiritaspen.co.id Serdang, Provinsi Sumatera Utara
Web : www.bankmandiritaspen.co.id Telp : (061) 79759388
Email : kep.kcp.deliserdang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Kabanjahe Kantor Cabang Pembantu Kisaran Kantor Cabang Pembantu Medan Iskandar
Kabanjahe Sub-Branch Offices Cokroaminoto Muda
Jl. Veteran No. 53, Kel. Kampung Dalam, Kec. Kisaran Cokroaminoto Sub-Branch Offices Medan Iskandar Muda Sub-Branch Offices
Kabanjahe, Kabupaten Karo, Provinsi Sumatera Jl. HOS Cokroaminoto, Kel. Kisaran Baru, Kec. Jl. Iskandar Muda No. 77, Kel. Babura, Kec.
Utara Kisaran Barat, Kabupaten Asahan, Provinsi Medan Baru, Kota Medan, Provinsi Sumatera
Telp : (0628) 2331567 Sumatera Utara Utara
Email : kep.kk.kabanjahe@bankmantap.co.id Telp : (0623) 3442381 Telp : (061) 80512712
Web : www.bankmandiritaspen.co.id Email : kep.kk.kisaran@bankmantap.co.id Email : kep.kcp.ismud@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Gunungsitoli Kantor Cabang Pembantu Tebing Tinggi Kantor Cabang Pembantu Pekanbaru Taspen
Gunungsitoli Sub-Branch Offices Tebing Tinggi Sub-Branch Offices Pekanbaru Taspen Sub-Branch Offices
Jl. Jenderal Sudirman No. 124, Kel. Pasar Jl. Pahlawan No. 5, Kel. Rambung, Kec. Tebing Kantor PT TASPEN (Persero) Cabang Pekanbaru, Jl.
Gunungsitoli, Kec. Gunungsitoli, Kota Tinggi Kota, Kota Tebing Tinggi, Provinsi Jenderal Sudirman No. 317, Sukaramai, Pekanbaru
Gunungsitoli, Provinsi Sumatera Utara Sumatera Utara Kota, Kel. Cinta Raja, Kec. Sail, Kota Pekanbaru
Telp : (0639) 2620571 Telp : (0621) 2611777 Telp : (0761) 8653806
Email : kep.kcp.gunungsitoli@bankmantap.co.id Email : kep.grh.tebingtinggi@bankmantap.co.id Email : kep.kk.pekanbaru.taspen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Tembilahan Kantor Cabang Pembantu Dumai Kantor Cabang Pembantu Kampar
Tembilahan Sub-Branch Offices Dumai Sub-Branch Offices Kampar Sub-Branch Offices
Jl. M. Boya No. 100, Kel. Tembilahan Kota, Kec. Jl. Muhammad Yamin, RT. 001, Kel. Laksamana, Jl. Jenderal Sudirman, Kel. Bangkinang, Kec.
Tembilahan, Kabupaten Indragiri Hilir, Provinsi Riau Kec. Dumai Barat, Kota Dumai, Provinsi Riau Bangkinang, Kabupaten Kampar, Provinsi Riau
Telp : (0768) 2503116 Telp : (0765) 4301980 Telp : (0762) 323734
Email : kcp.tembilahan@bankmantap.co.id Email : kantor.kas.dumai@bankmantap.co.id Email : kep.kk.kampar@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Rengat Kantor Cabang Pembantu Kuantan Singingi Kantor Cabang Pembantu Batam
Rengat Sub-Branch Offices Kuantan Singingi Sub-Branch Offices Batam Sub-Branch Offices
Jl. Sultan RT 05 RW 03, Kel. Kampung Dagang, Jl. Tuanku Tambusai, Kel. Pasar Teluk, Beringin Komplek Grand Niaga Mas, Jl. Orchard, Kel.
Kec. Rengat, Kabupaten Indragiri Hulu, Provinsi Teluk, Kec. Kuantan Tenga, Kab. Kuantan Belian, Kec. Batam Kota, Kota Batam, Provinsi
Riau Singingi, Provinsi Riau Kepulauan Riau
Telp : (0769) 3283252 Telp : - Telp : (0778) 4170939
Email : kep.kk.rengat@bankmantap.co.id Email : kcp.kuantansingingi@bankmantap.co.id Email : vera.tampubolon@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Padang Taspen Kantor Cabang Pembantu Bukittinggi Kantor Cabang Pembantu Solok
Padang Taspen Sub-Branch Offices Bukittinggi Sub-Branch Offices Solok Sub-Branch Offices
Kantor PT TASPEN (Persero) Cabang Padang, Jl. Jalan Moh. Syafei No 11 Tarok Dipo, Kec. Guguk Jl. Prof. Dr. Moh. Yamin SH, Kelurahan Pasar
Jend. Sudirman No. 63, Kel. Ujung Gurun, Kec. Panjang, Kota Bukittinggi, Provinsi Sumatera Pandan Air Mati, Kec. Tanjung Harapan, Kota
Padang Barat, Kota Padang, Provinsi Sumatera Barat Barat Solok, Provinsi Sumatera Barat
Telp : (0751) 8958099 Telp : (0752) 21043 Telp : (0755) 3230739
Email : kk.padangtaspen.bankmantap@gmail.com Email : kep.kcp.bukittinggi@bankmantap.co.id Email: kcp.solok@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Pasaman Barat Kantor Cabang Pembantu Pariaman Kantor Cabang Pembantu Dharmasraya
Pasaman Barat Sub-Branch Offices Pariaman Sub-Branch Offices Dharmasraya Sub-Branch Offices
Jl. Jenderal Sudirman, Nagari Lingkuang Aua, Jl. Diponegoro, Kel. Kampung Pondok, Kec. Jl. Lintas Sumatera, Nagari Empat Koto Pulau
Kec. Pasaman, Kabupaten Pasaman Barat, Pariaman Tengah, Kota Pariaman, Provinsi Punjung, Kec. Pulau Punjung, Kabupaten
Provinsi Sumatera Barat Sumatera Barat Dharmasraya, Provinsi Sumatera Barat
Telp : (0753) 7461957 Telp : (0751) 4856634 Telp : (0754) 7511884
Email : kcp.pasamanbarat@bankmantap.co.id Email : kcp.pariaman@bankmantap.co.id Email : kcp.darmasraya@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Payakumbuh Kantor Cabang Pembantu Jambi Taspen Kantor Cabang Pembantu Bangko
Payakumbuh Sub-Branch Offices Jambi Taspen Sub-Branch Offices Bangko Sub-Branch Offices
Jl. Soekarno Hatta No. 38, Kel. Padangtongah Kantor PT TASPEN (Persero) Cabang Jambi, Jl. Jend. Sudirman No. 1-2, Kel Pematang Kandis,
Balai Nan Duo, Kec. Payakumbuh Barat, Kota Jl. Slamet Riyadi, Broni, Kel. Solok Sipin, Kec. Kec. Bangko, Kabupaten Merangin, Provinsi
Payakumbuh, Provinsi Sumatera Barat Telanaipura, Kota Jambi, Provinsi Jambi Jambi
Telp : (0752) 7972353 Telp : (0741) 3601882 Telp : (0746) 3260102
Email: kcp.payakumbuh@bankmantap.co.id Email : kep.kk.jmbtaspen@bankmantap.co.id Email : kcp.bangko@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Kerinci Sungai Kantor Cabang Pembantu Muara Bungo Kantor Cabang Pembantu Mukomuko
Penuh Muara Bungo Sub-Branch Offices Mukomuko Sub-Branch Offices
Kerinci Sungai Penuh Sub-Branch Offices Jl. Prof. Sri Sudewi SH, Kel. Bungo Barat, Kec. Jl. Fatmawati, Desa Ujung Padang, Kec. Kota
Jl. R.E. Martadinata, Pasar Baru, Kel. Permanti, Pasar Muara Bungo, Kabupaten Bungo, Provinsi Mukomuko, Kabupaten Mukomuko, Provinsi
Kec. Sungai Penuh, Kota Sungai Penuh, Provinsi Jambi Bengkulu
Jambi Telp : (0747) 7332957 Telp : (0737) 5271047
Telp : (0748) 3216142 Email : kk.kep.mabungo@bankmantap.co.id Email : kcp.mukomuko@bankmantap.co.id
Email : kep.kk.kerinci@bankmantap.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Curup Kantor Cabang Pembantu Manna Sudirman Kantor Cabang Pembantu Arga Makmur
Curup Sub-Branch Offices Manna Sudirman Sub-Branch Offices Arga Makmur Sub-Branch Offices
Jl. Letjend. Suprapto No. 1804 B Kel. Kepala Jl. Jenderal Sudirman, Kel. Pasar Mulia, Kec. Jl. Mohammad Hatta, Desa Rama Agung,
Siring, Kec. Curup tengah, Kabupaten Rejang Manna, Kabupaten Bengkulu Selatan, Provinsi Kec. Arga Makmur, Kec. Arga Makmur, Kab.
Lebong, Provinsi Bengkulu Bengkulu Bengkulu Utara, Provinsi Bengkulu
Telp : (0732)-3345993 Telp : (0739) 2360322 Telp : (0737) 5281858
Email : kcp.curup@bankmantap.co.id Email : kep.kk.manna@bankmantap.co.id Email : kcp.argamakmur@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Prabumulih Kantor Cabang Pembantu Lubuklinggau Kantor Cabang Pembantu Lahat Mayor
Prabumulih Sub-Branch Offices Lubuklinggau Sub-Branch Offices Ruslan
Jl. Jend Sudirman, Kel. Tugu Kecil, Kec. Jl. Yos Sudarso RT 03, Kel. Watervang, Kec. Lahat Mayor Ruslan Sub-Branch Offices
Prabumulih Timur, Kota Prabumulih, Provinsi Lubuklinggau Timur I, Kota Lubuklinggau, Jl. Mayor Ruslan III No. 30 Kel. Pasar Lama, Kec.
Sumatera Selatan Provinsi Sumatera Selatan Lahat, Kabupaten Lahat, Provinsi Sumatera
Telp : (0713) 3313221 Telp : (0733) 7281801 Selatan
Email : kcp.prabumulih@bankmantap.co.id Email : kcp.lubuklinggau@bankmantap.co.id Telp : (0731) 5210400
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kcp.lahatmayorruslam@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sekayu Kantor Cabang Pembantu Ogan Ilir Kantor Cabang Pembantu Baturaja Ahmad
Sekayu Sub-Branch Offices Ogan Ilir Sub-Branch Offices Yani
Jl. Kolonel Wahid Udin No. 11D, Kel. Balai Jl. Lintas Indralaya - Kayu Agung, Kel. Indralaya Baturaja Ahmad Yani Sub-Branch Offices
Agung, Kec. Sekayu, Kabupaten Musi Banyuasin, Mulia, Kec. Indralaya, Kabupaten Ogan Ilir, Jl. Dr. Moh Hatta, Kel. Kemala Raja, Kec. Baturaja
Provinsi Sumatera Selatan Provinsi Sumatera Selatan Timur, Kabupaten Ogan Komering Ulu, Provinsi
Telp : (0714) 3241031 Telp : (0711) 7583202 Sumatera Selatan
Email : kantor.kas.sekayu@bankmantap.co.id Email : kcp.oganilir@bankmantap.co.id Telp : (0735) 3740334
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kk.baturaja@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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2024 Annual Report
Page 88
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Pangkalpinang Kantor Cabang Pembantu Belitung Kantor Cabang Pembantu Tulang Bawang
Pangkalpinang Sub-Branch Offices Belitung Sub-Branch Offices Tulang Bawang Sub-Branch Offices
Jl. Mayor Syafrie Rachman, Kel. Semabung Baru, Jl. Diponegoro RT 005 RW 002, Kel. Paal Satu, Jl. Lintas Sumatera No. 149, Kel. Dwi Warga
Kec. Girimaya, Kota Pangkalpinang, Provinsi Kec. Tanjung Pandan, Kabupaten Belitung, Tunggal Jaya, Kec. Banjar Agung, Kabupaten
Kepulauan Bangka Belitung Provinsi Kepulauan Bangka Belitung Tulang Bawang, Provinsi Lampung
Telp : (0717) 9109076 Telp : (0719) 9309176 Telp : (0726) 7759820
Email : kcp.pangkalpinang@bankmantap.co.id Email : kcp.belitung@bankmantap.co.id Email : kk.tulangbawang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Kotabumi Kantor Cabang Pembantu Metro Kantor Cabang Pembantu Liwa
Kotabumi Sub-Branch Offices Metro Sub-Branch Offices Liwa Sub-Branch Offices
Jl. Jend. Sudirman No. 9 RT 02 RW 02, Kel. Jl. Jend. Sudirman No. 28, Kel. Metro, Kec. Metro Jl. Jend. Sudirman, Kel. Pasar Liwa, Kec. Balik
Cempedak, Kec, Kotabumi, Kabupaten Lampung Pusat, Kota Metro, Provinsi Lampung Bukit, Kabupaten Lampung Barat, Provinsi
Utara, Provinsi Lampung Telp : (0725) 7856223 Lampung
Telp : (0724) 3293255 Email : kcp.metrosudirman@bankmantap.co.id Telp : (0728) 7224573
Email : kk.kotabumi@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kk.liwa@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bandar Jaya Kantor Cabang Pembantu Pringsewu Kantor Cabang Pembantu Pandeglang
Bandar Jaya Sub-Branch Offices Pringsewu Sub-Branch Offices Pandeglang Sub-Branch Offices
Jl. Proklamator Raya No. 01, Kel. Bandar Jl. Jend. Ahmad Yani, Desa Pringsewu Timur, Jl. Raya Serang KM 2, Kampung Cikondang,
Jaya Barat, Kec. Terbanggi Besar, Kabupaten Kec. Pringsewu, Kabupaten Pringsewu, Provinsi Kel. Pandeglang, Kec. Pandeglang, Kabupaten
Lampung Tengah, Provinsi Lampung Pringsewu Pandeglang, Provinsi Banten
Telp : (0725) 5260047 Telp : (0729) 7082042 Telp : (0253) 5280050
Email : kcp.bandarjaya@bankmantap.co.id Email : kk.pringsewu@bankmantap.co.id Email : kcp.pandeglang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Rangkasbitung Kantor Cabang Pembantu Balaraja Kantor Cabang Pembantu Tangerang
Rangkasbitung Sub-Branch Offices Balaraja Sub-Branch Offices Tangerang Sub-Branch Offices
Jl. R. Tumenggung Hardiwinangun, Kel. Jl. Raya Serang KM 25.5, Kel. Cibadak, Kec. Jl. Daan Mogot Ruko C RT 001 RW 05, Kel.
Muaraciujung Timur, Kec. Rangkasbitung, Cikupa, Kabupaten Tangerang, Provinsi Banten Sukarasa, Kec. Tangerang, Kota Tangerang,
Kabupaten Lebak, Provinsi Banten Telp : (021) 59574675 Provinsi Banten
Telp : (0251) 5553733 Email : kcp.balaraja@bankmantap.co.id Telp : (021) 55771721
Email : kcp.rangkasbitung@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kcp.tangerang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Tangerang Kantor Cabang Pembantu Jakarta Barat Kantor Cabang Pembantu Jakarta Taspen
Serpong Jakarta Barat Sub-Branch Offices Jakarta Taspen Sub-Branch Offices
Tangerang Serpong Sub-Branch Offices Jl. Joglo Raya No. 21, Kel. Srengseng, Kec. Kantor Pusat PT TASPEN (Persero), Jl. Letjen.
Jl. Raya Serpong KM 4 No. 41 RT 01 RW 04, Kembangan, Kota Jakarta Barat, Daerah Khusus Suprapto No. 45 RT 4 RW 3, Kel. Cemp. Putih
Kel. Lengkong Gudang, Kec. Serpong, Kota Ibukota Jakarta Barat, Kec. Cemp. Putih, Kota Jakarta Pusat,
Tangerang Selatan, Provinsi Banten Telp : (021) 22542553 Daerah Khusus Ibukota Jakarta
Telp : (021) 53191567 Email : kcp.jakartabarat@bankmantap.co.id Telp : (021) 4223330, 4214360
Email : kcp.tangerangserpong@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kep.kk.jkttaspen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Jakarta ASABRI Kantor Cabang Pembantu Jakarta Utara Kantor Cabang Pembantu Jakarta Pondok
Jakarta ASABRI Sub-Branch Offices Jakarta Utara Sub-Branch Offices Indah
Kantor Pusat PT ASABRI (Persero), Jl. Mayjen Jl. Enggano Blok B Nomor 7-G, Kel. Tanjung Jakarta Pondok Indah Sub-Branch Offices
Sutoyo No. 11, RT 3 RW 9, Kel. Cawang, Kec. Priok, Kec. Tanjung Priok, Kota Jakarta Utara, Jl. Metro Pondok Indah Kav. TH7 No. 99, Kel.
Kramat Jati, Kota Jakarta Timur, Daerah Khusus Daerah Khusus Ibukota Jakarta Pondok Pinang, Kec. Kebayoran Lama, Kota
Ibukota Jakarta Telp : (021) 22433578 Jakarta Selatan, Daerah Khusus Ibukota Jakarta
Telp : (021) 22048413 Email : kcpjakartautara@bankmantap.co.id Telp : (021) 27518780, 27518789
Email : asabri.kcp.jakarta@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kcp.radiodalam@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Jakarta Selatan Kantor Cabang Pembantu Jakarta Thamrin Kantor Cabang Pembantu Jakarta
Jakarta Selatan Sub-Branch Offices Jakarta Thamrin Sub-Branch Offices Rawamangun
Jl. RS. Fatmawati No. 26 RT 02 RW 08, Kel. Wisma Mandiri, Jl. M.H. Thamrin No. 5, Kel. Jakarta Rawamangun Sub-Branch Offices
Pondok Labu, Kec. Cilandak, Kota Jakarta Kebon Sirih, Kec. Menteng, Kota Jakarta Pusat, Jl. Pemuda Blok W Kav. 706, Rawamangun,
Selatan, Daerah Khusus Ibukota Jakarta Daerah Khusus Ibukota Jakarta Kel. Jati, Kec. Pulo Gadung, Kota Jakarta Timur,
Telp : (021) 22767104, 22767066, 22767106, Telp : (021) 23951278 Daerah Khusus Ibukota Jakarta
22767063 Email : kcp.thamrin@bankmantap.co.id Telp : (021) 22474040
Email : kep.kcp.jakartaselatan@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kcp.jakartarawamangun@bankmantap.
Web : www.bankmandiritaspen.co.id co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 89
Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Jakarta Timur Kantor Cabang Pembantu Jakarta Pondok Kantor Cabang Pembantu Cibubur
Jakarta Timur Sub-Branch Offices Gede Cibubur Sub-Branch Offices
Jl. Dewi Sartika No. 83 RT 006 RW 013, Kel. Jakarta Pondok Gede Sub-Branch Offices Gedung Komersil the Wiladatika Residence, Jl.
Cawang, Kec. Kramat Jati, Kota Jakarta Timur, Jl. Raya Pondok Gede No. 23C RT 001 RW 004, Lapangan Tembak, Cibubur, Kel. Kelapa Dua
Daerah Khusus Ibukota Jakarta Kel. Lubang Buaya, Kec. Cipayung, Kota Jakarta Wetan, Kec. Ciracas, Kota Jakarta Timur, Daerah
Telp : (021) 80882455 Timur, Daerah Khusus Ibukota Jakarta Khusus Ibukota Jakarta
Email : kcp.jakartatimur@bankmantap.co.id Telp : (021) 29835545 Telp : (021) 87727750
Web : www.bankmandiritaspen.co.id Email : kkpdgedemantap@gmail.com Email : kcp.cibubur@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Depok Kantor Cabang Pembantu Sawangan Kantor Cabang Pembantu Bogor
Depok Sub-Branch Offices Sawangan Sub-Branch Offices Bogor Sub-Branch Offices
Jl. Margonda Raya No. 179, Kel. Kemiri Muka, Ruko Sari Plaza, Jl. Bojongsari No. 1, Kel. Jl. Raya Pajajaran No. 41, Ruko No. 6-7, Kel.
Kec. Beji, Kota Depok, Provinsi Jawa Barat Bojongsari, Kec. Bojongsari, Kota Depok, Provinsi Babakan, Kec. Bogor Tengah, Kota Bogor,
Telp : (021) 22969520 Jawa Barat Provinsi Jawa Barat
Email : cop.kcp.depok@bankmantap.co.id Telp : (021) 29836151 Telp : (0251) 8571568
Web : www.bankmandiritaspen.co.id Email : triandini@bankmantap.co.id Email : kcp.bogor@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Leuwiliang Kantor Cabang Pembantu Bogor Cibinong Kantor Cabang Pembantu Cikarang
Leuwiliang Sub-Branch Offices Bogor Cibinong Sub-Branch Offices Cikarang Sub-Branch Offices
Jl. Raya Cibeber Leuwiliang, Kel. Cibeber, Kec. Jl. Raya Mayor Oking Jaya Atmaja 110A-B, Kel. Ruko Grand Amarta, Jl. R.E. Martadinata No.
Leuwiliang, Kabupaten Bogor, Provinsi Jawa Cirimekar, Kec. Cibinong, Kabupaten Bogor, 17, Kel. Karangbaru, Kec. Cikarang Utara,
Barat Provinsi Jawa Barat Kabutapen Bekasi, Provinsi Jawa Barat
Telp : (0251) 8591534 Telp : (021) 83714626 Telp : (021) 89072572
Email : cs.kcpleuwiliang@bankmantap.co.id Email : kcp.cibinong@bankmantap.co.id Email : kcp.cikarang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sukabumi Kantor Cabang Pembantu Cianjur Kantor Cabang Pembantu Karawang
Sudirman Cianjur Sub-Branch Offices Kertabumi
Sukabumi Sudirman Sub-Branch Offices Jl. KH. Abdullah bin Nuh No. 175, Kel. Karawang Kertabumi Sub-Branch Offices
Jl. Jend. Sudirman No.77, Kel. Gunungparang, Pamoyanan, Kec. Cianjur, Kabupaten Cianjur, Jl. Kertabumi No. 40, Kel. Nagasari, Kec.
Kec. Cikole, Kota Sukabumi, Provinsi Jawa Barat Provinsi Jawa Barat Karawang Barat, Kabupaten Karawang, Provinsi
Telp : (0266) 6223666 Telp : (0263) 262321 Jawa Barat
Email : kep.kk.sukabumi@mantap.co.id Email : kep.kk.cianjur@bankmantap.co.id Telp : (0267) 409194
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kcp.karawangkertabumi@bankmantap.
co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Purwakarta Kantor Cabang Pembantu Subang Otista Kantor Cabang Pembantu Cimahi
Purwakarta Sub-Branch Offices Subang Otista Sub-Branch Offices Cimahi Sub-Branch Offices
Jl Raden Eddy Martadinataa RT 06 RW 05, Kel. Jl. Otto Iskandardinata No. 93, Kel. Karang Jl. Raya Amir Mahmud No. 416, Kel. Cigugur
Nagritengah, Kec. Purwakarta, Kabupaten Anyar, Kec. Subang, Kabupaten Subang, Provinsi Tengah, Kec. Cimahi Utara, Kota Cimahi, Provinsi
Purwakarta, Provinsi Jawa Barat Jawa Barat Jawa Barat
Telp : (0264) 8308902 Telp : (0260) 4242941 Telp : (022) 20662333
Email : kep.kk.purwakarta@bankmantap.co.id Email : kep.kk.subang@bankmantap.co.id Email : kep.kcp.cimahi@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Lembang Kantor Cabang Pembantu Padalarang Kantor Cabang Pembantu Bandung Taspen
Lembang Sub-Branch Offices Padalarang Sub-Branch Offices Bandung Taspen Sub-Branch Offices
Jl. Holtikultura, RT 001, RW 005, Desa Jayagiri, Jalan Raya Purwakarta Kawasan Pasar Tagog, Kantor PT TASPEN (Persero) Cabang Bandung,
Kec. Lembang, Kab. Bandung Barat, Provinsi Desa Kertamulya, Kec. Padalarang, Kabupaten Jl. PH.H. Mustofa No.78, Kel. Cikutra, Kec.
Jawa Barat Bandung Barat, Provinsi Jawa Barat Cibeunying Kidul, Kota Bandung, Provinsi Jawa
Telp : (022) 27615053 Telp : (022) 86806683 Barat
Email : kep.kk.lembang@bankmantap.co.id Email : kep.kk.padalarang@bankmantap.co.id Telp : (022) 20537725
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kep.kk.bdgtaspen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bandung ASABRI Kantor Cabang Pembantu Bandung BKR Kantor Cabang Pembantu Bandung Ujung
Bandung ASABRI Sub-Branch Offices Bandung BKR Sub-Branch Offices Berung
Kantor PT ASABRI (Persero) Cabang Bandung, Jl. Jl. BKR No. 82A, Kel. Ancol, Kec. Regol, Kota Bandung Ujung Berung Sub-Branch Offices
Citarum No.6, Kel. Cihapit, Kec. Bandung Wetan, Bandung, Provinsi Jawa Barat Jl. Jend. A. H. Nasution Blok A5- 03 dan Blok
Kota Bandung, Provinsi Jawa Barat Telp : (022) 20531602 A5-05, Kel. Cipadung Wetan, Kec. Panyilekan,
Telp : (022) 85402953 Email : kep.kk.bdgtaspen@bankmantap.co.id Kabupaten Bandung, Provinsi Jawa Barat
Email : - Web : www.bankmandiritaspen.co.id Telp : (022) 63721865
Web : www.bankmandiritaspen.co.id Email : kcp.bangdungujungberung@bankmantap.
co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
87
2024 Annual Report
Page 90
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Soreang Kantor Cabang Pembantu Garut Ciledug Kantor Cabang Pembantu Karangnunggal
Soreang Sub-Branch Offices Garut Ciledug Sub-Branch Offices Karangnunggal Sub-Branch Offices
Jl. Soreang-Banjaran N0. 409, Kel. Soreang, Kec. Jl. Raya Ciledug No. 221, Kel. Kota Kulon, Kec. Jl. Pamijahan, Desa Simpang, Kec. Bantarkalong,
Soreang, Kabupaten Bandung, Provinsi Jawa Garut Kota, Kabupaten Garut, Provinsi Jawa Kabupaten Tasikmalaya, Provinsi Jawa Barat
Barat Barat Telp : (0265) 7580605
Telp : (022) 58991716 Telp : (0262) 540688 Email : grahakarangnunggalmantap@gmail.com
Email : kep.kk.soreang@bankmantap.co.id Email : kep.kk.garut@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Singaparna Kantor Cabang Pembantu Sumedang Kantor Cabang Pembantu Banjar
Singaparna Sub-Branch Offices Sumedang Sub-Branch Offices Banjar Sub-Branch Offices
Jl. Raya Singaparna - Garut, Desa Singasari, Kec. Jl. Prabu Geusan Ulun No. 69, Kel. Kotakulon, Victoria Plaza Ruko B No 2, Jl. Mayjen. Didi
Singaparna, Kabupaten Tasikmalaya, Provinsi Kec. Sumedang Selatan, Kabupaten Sumedang, Kartasasmita, Kel. Banjar, Kec. Purwaharja, Kota
Jawa Barat Provinsi Jawa Barat Banjar, Provinsi Jawa Barat
Telp : (0265) 7542444 Telp : (0261) 2142200 Telp : (0265) 7481180
Email : grahasingaparna@gmail.com Email : kep.kk.sumedang@bankmantap.co.id Email : bankmantapbanjar@gmail.com
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Ciamis Kantor Cabang Pembantu Kawali Kantor Cabang Pembantu Pangandaran
Ciamis Sub-Branch Offices Kawali Sub-Branch Offices Pangandaran Sub-Branch Offices
Jl. Jend. Sudirman No. 102, Kel. Ciamis Kec. Jl. Raya Kawali, Ruko Blok Sayur, Desa Jl. Merdeka No. 49, Kel. Panajung, Kec.
Ciamis, Kabupaten Ciamis, Provinsi Jawa Barat Karangpawitan, Kec. Kawali, Kabupaten Ciamis, Pangandaran, Kabupaten Pangandaran, Provinsi
Telp : (0265) 7577051 Provinsi Jawa Barat Jawa Barat
Email : kep.kk.ciamis@bankmantap.co.id Telp : (0265) 7510777 Telp : (0265) 7502252
Web : www.bankmandiritaspen.co.id Email : bankmantapgrahakawali@gmail.com Email : grahapangandaran@gmail.com
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Majalengka Kantor Cabang Pembantu Kuningan Veteran Kantor Cabang Pembantu Indramayu
Majalengka Sub-Branch Offices Kuningan Veteran Sub-Branch Offices Sudirman
Jl. K.H. Abdul Halim No. 441 RT 001 RW 001, Jl. Veteran No. 4, Kel. Kuningan, Kec. Kuningan, Indramayu Sudirman Sub-Branch Offices
Kel. Tonjong, Kec. Majalengka, Kabupaten Kabupaten Kuningan, Provinsi Jawa Barat Jl. Jend. Sudirman, Kel. Karanganyar, Kec
Majalengka, Provinsi Jawa Barat Telp : (0232) 8910886, 8910788 Indramayu, Kabupaten Indramayu, Provinsi Jawa
Telp : (0233) 8293121 Email : kcp.kuninganveteran@bankmantap.co.id Barat
Email : kcp.majalengka@bankmantap.co.id Web : www.bankmandiritaspen.co.id Telp : (0234) 7121777
Web : www.bankmandiritaspen.co.id Email : kcp.indramayu@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Brebes Kantor Cabang Pembantu Tegal Kantor Cabang Pembantu Slawi
Brebes Sub-Branch Offices Tegal Sub-Branch Offices Slawi Sub-Branch Offices
Jl. Ahmad Yani, No. 49, Kel. Brebes, Kec. Brebes, Jalan Jendral Sudirman No. 1 Tegal, Kel. Jl. Jend Sudirman No. 4, Kel. Slawi Kulon, Kec.
Kabupaten Brebes, Provinsi Jawa Tengah Randugunting, Kec. Tegal Selatan, Provinsi Jawa Slawi, Kabupaten Tegal, Provinsi Jawa Tengah
Telp : (0283) 4513611 Tengah Telp : (0283) 6190099
Email : kcp.brebes@bankmantap.co.id Telp : (0283) 4533699 Email : kcp.slawi@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kep.kcp.tegal@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Pemalang Kantor Cabang Pembantu Purbalingga Kantor Cabang Pembantu Banjarnegara
Sudirman Purbalingga Sub-Branch Offices Banjarnegara Sub-Branch Offices Sub-
Pemalang Sudirman Sub-Branch Offices Jl. Mas Tirtodarmo Haryono 5ab, Kel. Branch Offices
Jl. Jend. Sudirman No. 158, Desa Wanarejan, Kandanggampang, Kec. Purbalingga, Kabupaten Jl. S. Parman No.171, Parakancanggah, Kec.
Kec. Taman, Kabupaten Pemalang, Provinsi Jawa Purbalingga, Provinsi Jawa Tengah Banjarnegara, Kab. Banjarnegara, Provinsi Jawa
Tengah Telp : (0281) 8904229 Tengah
Telp : (0284) 3291110 Email : kep.kc.purbalingga@bankmantap.co.id Telp : (0286) 5962255
Email : kep.kcp.pemalang@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kcp.banjarnegara@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Majenang Kantor Cabang Pembantu Cilacap Kantor Cabang Pembantu Sukoharjo
Majenang Sub-Branch Offices Cilacap Sub-Branch Offices Sukoharjo Sub-Branch Offices
Jl. Raya Diponegoro RT 4 RW 5, Lebaksari, Kel. Jl. Dr. Wahidin Sudiro Husodo No.61-63, Komplek Ruko 3G Residence, Jl. Telukan, Kel.
Sindangsari, Kec. Majenang, Kabupaten Cilacap, Sidakaya Dua, Kel. Sidakaya, Kec. Cilacap Telukan, Kec. Grogol, Kabupaten Sukoharjo,
Provinsi Jawa Tengah Selatan, Kabupaten Cilacap, Provinsi Jawa Provinsi Jawa Tengah
Telp : (0280) 6265111 Tengah Telp : (0271) 5721697
Email : linda.fatimah@bankmantap.co.id Telp : (0282) 5390359 Email : kcp.sukoharjo@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kuntoro.widyatmoko@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 91
Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Batang Kantor Cabang Pembantu Semarang ASABRI Kantor Cabang Pembantu Candisari
Batang Sub-Branch Offices Semarang ASABRI Sub-Branch Offices Candisari Sub-Branch Offices
Ruko Mutiara No. 4-5, Jl. Jend. Sudirman, Kantor PT ASABRI (Persero) Cabang Wisma Aji Jl. Let Jend. S Parman No. 52,
Kauman, Batang, Singosari, Kel. Kauman, Kec. Semarang, Jl. Perintis Kemerdekaan No. 3, Kel. Kel. Lempongsari, Kec. Gajahmungkur, Kota
Batang, Kabupaten Batang, Provinsi Jawa Tengah Pudakpayung, Kec. Banyumanik, Kota Semarang, Semarang, Provinsi Jawa Tengah
Telp : (0285) 3970088 Provinsi Jawa Tengah Telp : -
Email : kcp.batang@bankmantap.co.id Telp : (0247) 6406091 Email: -
Web : www.bankmandiritaspen.co.id Email : Web : www.bankmandiritaspen.co.id
kcp.asabri.semarang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Kebumen Kantor Cabang Pembantu Wonogiri Kantor Cabang Pembantu Rembang
Bumirejo Sudirman Rembang Sub-Branch Offices
Kebumen Bumirejo Sub-Branch Offices Wonogiri Sudirman Sub-Branch Offices Jl. R.A. Kartini No. 11, Rembangan, Kel.
Jl. Kusuma No. 12 RT 5, Gunungmujil, Kel. Jl. Jend. Sudirman No. 156A, Salah, Kel. Tasikagung, Kec. Rembang, Kabupaten
Bumirejo Kec. Kebumen, Kabupaten Kebumen, Giripurwo, Kec. Wonogiri, Kabupaten Wonogiri, Rembang, Provinsi Jawa Tengah
Provinsi Jawa Tengah Provinsi Jawa Tengah Telp : (0295) 6980743
Telp : (0295) 4104240 Telp : (0273) 3202361 Email : kep.kk.rembang@bankmantap.co.id
Email : kep.kk.kebumen@bankmantap.co.id Email : kcp.wonogiri@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Blora Kota Kantor Cabang Pembantu Ungaran Kantor Cabang Pembantu Temanggung
Blora Kota Sub-Branch Offices Ungaran Sub-Branch Offices Temanggung Sub-Branch Offices
Jl. Pemuda No. 1, Kel. Kunden, Kec. Kota Blora, Jl. Diponegoro RT 08 RW 04, Sembungan, Kel. Jl. Sri Suwarno, Kel. Banyuurip, Kec.
Kabupaten Blora, Provinsi Jawa Tengah Ungaran, Kec. Ungaran, Kabupaten Semarang, Temanggung, Kabupaten Temanggung, Provinsi
Telp : (0275) 2971676 Provinsi Jawa Tengah Jawa Tengah
Email : kep.kk.blora@bankmantap.co.id Telp : (024) 76904952 Telp : (0293) 4960675
Web : www.bankmandiritaspen.co.id Email : kk.ungaran@bankmantap.co.id Email : kk.temanggung@bankmantap.co.id
Web : www.bankmRandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Pati Kantor Cabang Pembantu Salatiga Sukowati Kantor Cabang Pembantu Kendal
Pati Sub-Branch Offices Salatiga Sukowati Sub-Branch Offices Kendal Sub-Branch Offices
Jl. Mr. Iskandar No. 1 D, Desa Blaru, Kec. Pati, Jl. Sukowati No. 19 B, Kel. Kalicacing, Kec. Jl. Pemuda No.43, Kersan, Kel. Kebondalem, Kec.
Kabupaten Pati, Provinsi Jawa Tengah Sidomukti, Kota Salatiga, Provinsi Jawa Tengah Kendal, Kabupaten Kendal, Provinsi Jawa Tengah
Telp : (0295) 4104240 Telp : (0298) 3432314 Telp : (0294) 3691286
Email : kk.pati@bankmantap.co.id Email : kep.kk.salatiga@bankmantap.co.id Email: kep.kk.kendal@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Purwodadi Kantor Cabang Pembantu Jepara Kantor Cabang Pembantu Kudus Sudirman
Purwodadi Sub-Branch Offices Jepara Sub-Branch Offices Kudus Sudirman Sub-Branch Offices
Jl. Letjen. Suprapto RT 001 RW 021, Kel. Jl. Jenderal Ahmad Yani No. 36, Kel. Pengkol, Jl. Jenderal Sudirman No. 95, Kel. Nganjuk, Kec.
Purwodadi, Kec. Purwodadi, Kabupaten Kec. Jepara, Kabupaten Jepara, Provinsi Jawa Kota Kudus, Kabupaten Kudus, Provinsi Jawa
Grobogan, Provinsi Jawa Tengah Tengah Tengah
Telp : (0292) 5140810 Telp : (0291) 4290359 Telp : (0291) 2912540
Email : kep.kk.grobogan@bankmantap.co.id Email : kk.jepara@bankmantap.co.id Email : kcp.kudussudirman@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sragen Sukowati Kantor Cabang Pembantu Purworejo Ahmad Kantor Cabang Pembantu Magelang
Sragen Sukowati Sub-Branch Offices Yani Magelang Sub-Branch Offices
Jl. Sukowati No.96, Kebayan 1, Kel. Sine, Kec. Purworejo Ahmad Yani Sub-Branch Offices Jl. Ahmad Yani No. 8, Kel. Panjang, Kec.
Sragen, Kabupaten Sragen, Provinsi Jawa Tengah Jl. A. Yani No.11, Kel. Purworejo, Kec. Purworejo, Magelang Utara, Kota Magelang, Provinsi Jawa
Telp : (0271) 8852737 Kabupaten Purworejo, Provinsi Jawa Tengah Tengah
Email : kcp.sragen@bankmantap.co.id Telp : (0275) 2971676 Telp : (0293) 3193113
Web : www.bankmandiritaspen.co.id Email : kep.kk.purworejo@bankmantap.co.id Email : kep.kcp.magelang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Boyolali Kantor Cabang Pembantu Klaten Kantor Cabang Pembantu Karanganyar
Pandanaran Klaten Sub-Branch Offices Karanganyar Sub-Branch Offices
Boyolali Pandanaran Sub-Branch Offices Jl. Pemuda Selatan No. 79, Kel. Tonggalan, Kec. Jl. Kauman RT 002 RW 014, Kel. Cangakan, Kec.
Jl. Pandanaran No. 55 A, Kel. Siswodipuran, Klaten Tengah, Kabupaten Klaten, Provinsi Jawa Karanganyar, Kabupaten Karanganyar, Provinsi
Kec. Boyolali, Kabupaten Boyolali, Provinsi Jawa Tengah Jawa Tengah
Tengah Telp : (0272) 3359480 Telp : (0271) 4991885
Telp : (0276) 320314 Email : kcp.klaten@bankmantap.co.id Email : -
Email : kcp.boyolali@bankmantap.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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2024 Annual Report
Page 92
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Yogyakarta Kantor Cabang Pembantu Gunungkidul Kantor Cabang Pembantu Sleman
Taspen Gunungkidul Sub-Branch Offices Sleman Sub-Branch Offices
Yogyakarta Taspen Sub-Branch Offices Jl. Wonosari - Yogya KM. 2, Dusun Ledoksari, Jl. Godean KM. 10, Desa Sidoagung, Kecamatan
Kantor PT TASPEN (Persero) Cabang Yogyakarta, Desa Kepek, Kec. Wonosari, Kabupaten Gunung Godean, Kabupaten Sleman, Provinsi Daerah
Jl. Ipda Tut Harsono No.55, Timoho, Kel. Muja Kidul, Provinsi Daerah Istimewa Yogyakarta Istimewa Yogyakarta
Muju, Kec. Umbulharjo, Kota Yogyakarta, Telp : (0274) 2901393 Telp : (0274) 798668, 798667
Provinsi Daerah Istimewa Yogyakarta Email : kcp.gunungkidul@bankmantap.co.id Email : kep.kcp.sleman@bankmantap.co.id
Telp : (0274) 6415787 Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Email : kcp.yogyakarta.taspen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bantul Sudirman Kantor Cabang Pembantu Kulon Progo Kantor Cabang Pembantu Nganjuk
Sudirman Sub-Branch Offices Kulon Progo Sub-Branch Offices Nganjuk Sub-Branch Offices
Jl. K.H. Wahid Hasyim No. 5, Desa Bantul, Kec. Jl. Diponegoro No. 29 RT 04 RW 04, Kel. Jl. Diponegoro No. 75 Ruko No. 2, Kel.
Bantul, Kabupaten Bantul, Daerah Istimewa Jogoyudan, Kec. Wates, Kabupaten Kulon Progo, Gunungkidul, Kec. Nganjuk, Kabupaten Nganjuk,
Yogyakarta Provinsi Daerah Istimewa Yogyakarta Provinsi Jawa Timur
Telp : (0274) 2811084 Telp : (0274) 2890368 Telp : (0358) 3510317
Email : kep.kk.bantul@bankmantap.co.id Email : kcp.kulonprogo@bankmantap.co.id Email : mantapgrahanganjuk@gmail.com
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Tuban Kantor Cabang Pembantu Ponorogo Kantor Cabang Pembantu Trenggalek
Tuban Sub-Branch Offices Ponorogo Sub-Branch Offices Trenggalek Sub-Branch Offices
Ruko Mitra Business Center, Jl. Basuki Rachmad, Jl. Jenderal Sudirman, Kel. Mangkujayan, Kec. Jalan Soekarno Hatta No 4-5, Kel. Ngantru, Kec.
Kel. Doromukti, Kec. Tuban, Kabupaten Tuban, Ponorogo, Kabupaten Ponorogo, Provinsi Jawa Trenggalek, Kabupaten Trenggalek, Provinsi Jawa
Provinsi Jawa Timur Timur Timur
Telp : (0356) 8834158 Telp : (0352) 3591728 Telp : (0355) 7982890
Email : kk.tuban@bankmantap.co.id Email : mantapgrahaponorogo@gmail.com Email : bankmantaptrenggalek@gmail.com
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Madiun Kantor Cabang Pembantu Bojonegoro Kantor Cabang Pembantu Malang Kepanjen
Madiun Sub-Branch Offices Teuku Umar Malang Kepanjen Sub-Branch Offices
Jl. Panglima Sudirman No. 30, Kel. Kartoharjo, Bojonegoro Teuku Umar Sub-Branch Offices Jl. Kawi No. 8-10 Kav. D-E, Desa Kepanjen, Kec.
Kec. Kartoharjo, Kota Madiun, Provinsi Jawa Jl. Teuku Umar, Kel. Kadipaten, Kec. Bojonegoro, Kepanjen, Kabupaten Malang, Provinsi Jawa
Timur Kabupaten Bojonegoro, Provinsi Jawa Timur Timur
Telp : (0351) 4773897 Telp : (0353) 311525 Telp : (0341) 3904834
Email : cop.kcp.madiun@bankmantap.co.id Email : kcp.bojonegoroteukuumar@bankmantap. Email : kep.kcp.kepanjen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Lumajang Kantor Cabang Pembantu Blitar Kantor Cabang Pembantu Batu
Lumajang Sub-Branch Offices Blitar Sub-Branch Offices Batu Sub-Branch Offices
Jl. Imam Bonjol No. 50, Kel. Citrodiwangsan, Jl. Cemara No. 290, Kel. Tlumpuh, Kec. Sukorejo, Jl. Panglima Sudirman 21 Kav. IV No 2D, Kel.
Kec. Lumajang, Kabupaten Lumajang, Provinsi Kota Blitar, Provinsi Jawa Timur Nganglik, Kec. Batu, Kota Batu, Provinsi Jawa
Jawa Timur Telp : (0342) 8172025 Timur
Telp : (0334) 8796841 Email : cabang.blitar@bankmantap.co.id Telp : (0341) 5100660
Email : kcp.lumajang@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kep.kcpbatu@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bondowoso Kantor Cabang Pembantu Probolinggo Kantor Cabang Pembantu Turen
Bondowoso Sub-Branch Offices Probolinggo Sub-Branch Offices Turen Sub-Branch Offices
Jl. Santawi No. 08, Kel. Tamansari, Kec. Jalan Pahlawan (Samping Taman Loji), Kel. Ruko Pelita Turen No. 1, Jl. Panglima Sudirman,
Bondowoso, Kabupaten Bondowoso, Provinsi Kebonsari Kulon, Kec. Kanigaran, Kota Desa Turen, Kec. Turen, Kabupaten Malang,
Jawa Timur Probolinggo, Provinsi Jawa Timur Provinsi Jawa Timur
Telp : (0332) 5552614 Telp : (0335) 4381241 Telp : (0341) 8224861
Email : kantor.kas.bondowoso@bankmantap. Email : kep.kcp.probolinggo@bankmantap.co.id Email : kep.kcp.turen@bankmantap.co.id
co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Magetan Kantor Cabang Pembantu Tulungagung Kantor Cabang Pembantu Lamongan
Magetan Sub-Branch Offices Supriadi Lamongan Sub-Branch Offices
Jl. M.T. Haryono Permai RT 002 RW 002, Desa Tulungagung Supriadi Sub-Branch Offices Jl. Panglima Sudirman No. 17, Dapur Utara,
Kepolorejo, Kec. Magetan, Kabupaten Magetan, Jl. Supriadi, Jepun, Kel. Tamanan, Kec. Kel. Sidokumpul, Kec. Lamongan, Kabupaten
Provinsi Jawa Timur Tulungagung, Kabupaten Tulungagung, Provinsi Lamongan, Provinsi Jawa Timur
Telp : (0351) 8197797 Jawa Timur Telp : (0322) 4675588
Email : kk.magetan@bankmantap.co.id Telp : (0355) 329088 Telp : kcp.lamongan@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kep.kk.tulungagung@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 93
Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Situbondo Kantor Cabang Pembantu Jombang Kantor Cabang Pembantu Pacitan
Situbondo Sub-Branch Offices Jombang Sub-Branch Offices Pacitan Sub-Branch Offices
Jl. Ahmad Yani No. 171, Kel. Dawuhan, Kec. Jl. Urip Sumoharjo, Dusun Tugu, Desa Kepatihan, Jl. Basuki Rahmat No. 36, Kel. Pacitan, Kec.
Situbondo, Kabupaten Situbondo, Provinsi Jawa Kec. Jombang, Kabupaten Jombang, Provinsi Pacitan, Kabupaten Pacitan, Provinsi Jawa Timur
Timur Jawa Timur Telp : (0357) 3231311
Telp : (0338) 4591080 Telp : (0321) 8497650 Email : mantappacitan@gmail.com
Email : kep.kk.situbondo@bankmantap.co.id Email : kk.jombang@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Mojokerto Kantor Cabang Pembantu Sumenep Kantor Cabang Pembantu Ngawi Sudirman
Mojokerto Sub-Branch Offices Sumenep Sub-Branch Offices Ngawi Sudirman Sub-Branch Offices
Jalan Mojopahit No 520, Kel. Kranggan, Kec. Jl. Trunojoyo No.260, Kebun, Kel. Kolor, Kec. Jl. PB. Sudirman, Kerek, Kel. Margomulyo, Kec.
Kranggan, Kota Mojokerto, Provinsi Jawa Timur Kota Sumenep, Kabupaten Sumenep, Provinsi Ngawi, Kabupaten Ngawi, Provinsi Jawa Timur
Telp : (0321) 5283115 Jawa Timur Telp : (0351) 7401367
Email : kcp.mojokerto@bankmantap.co.id Telp : (0328) 669836 Email : kcp.ngawisudirman@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kcp.sumenep@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Kediri Taspen Kantor Cabang Pembantu Surabaya Taspen Kantor Cabang Pembantu Surabaya ASABRI
Kediri Taspen Sub-Branch Offices Surabaya Taspen Sub-Branch Offices Surabaya ASABRI Sub-Branch Offices
Kantor PT TASPEN (Persero) Cabang Kediri, Jl. Kantor PT TASPEN (Persero) Cabang Surabaya, Kantor PT ASABRI (Persero) Cabang Surabaya,
Jaksa Agung Suprapto No.28, Kel. Mojoroto, Jl. Diponegoro No.193, Kel. Darmo, Kec. Jl. Gayungan PTT No.43, Kel. Gayungan, Kec.
Kec. Mojoroto, Kota Kediri, Provinsi Jawa Timur Wonokromo, Kota Surabaya, Provinsi Jawa Timur Gayungan, Kota Surabaya, Provinsi Jawa Timur
Telp : (0354) 6024699 Telp : (031) 5675061 Telp : (031) 82531591
Email : mantapkediritaspen@gmail.com Email : kep.kk.sbytaspen@bankmantap.co.id Email : asabri.kcp.surabaya@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Surabaya Rungkut Kantor Cabang Pembantu Surabaya HR Kantor Cabang Pembantu Sidoarjo
Surabaya Rungkut Sub-Branch Offices Muhammad Sidoarjo Sub-Branch Offices
Ruko Megah Raya, Jl. Kedung Baruk/Raya Surabaya HR Muhammad Sub-Branch Jl. H. Soenandar Priyo Sudarmo, Kuthuk, Kel.
Kalirungkut Blok N-30, Kel. Kalirungkut, Kec. Offices Sidokare, Kec. Sidoarjo, Kabupaten Sidoarjo,
Rungkut, Kota Surabaya, Provinsi Jawa Timur Jl. H.R. Mochamad Nomor 33a, Kel. Provinsi Jawa Timur
Telp : (031) 87861267 Sonokwijenan, Kec. Sukomanunggal, Kota Telp : (031) 9970279
Email : kep.kk.diponegoro@bankmantap.co.id Surabaya, Provinsi Jawa Timur Email : kcp.sidoarjo@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Telp : (031) 7316872 Web : www.bankmandiritaspen.co.id
Email : kep.kk.hrmuhammad@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Jember Taspen Kantor Cabang Pembantu Pamekasan Kantor Cabang Pembantu Gresik
Jember Taspen Sub-Branch Offices Pamekasan Sub-Branch Offices Gresik Sub-Branch Offices
Kantor PT TASPEN (Persero) Cabang Jember, Jl. Jokotole No.133, Murleke, Kel. Barurambat Jl. Raden Ajeng Kartini No. 240, Desa Sidomoro,
Jalan Riau No. 10A, Kel. Sumbersari, Kec. Timur, Kec. Pademawu, Kabupaten Pamekasan, Kec. Kebomas, Kabupaten Gresik, Provinsi Jawa
Sumbersari, Kabupaten Jember, Provinsi Jawa Provinsi Jawa Timur Timur
Timur Telp : (0324) 6123313 Telp : (031) 39928337
Telp : (0331) 5446063 Email : kk.pamekasan@bankmantap.co.id Email : kk.gresik@bankmantap.co.id
Email : kantor.kas.jembertaspen@bankmantap. Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Pasuruan Kantor Cabang Pembantu Bangkalan Kantor Cabang Pembantu Sampang
Pasuruan Sub-Branch Offices Bangkalan Sub-Branch Offices Sampang Sub-Branch Offices
Jl. Veteran No. 1, Kel. Bugul Lor, Kec. Bugul Jl. Soekarno-Hatta, Kel. Mlajah, Kec. Bangkalan, Jl. Jamaluddin No.3, Rw. I, kel. Gn. Sekar, Kec.
Kidul, Kota Pasuruan, Provinsi Jawa Timur Kabupaten Bangkalan, Provinsi Jawa Timur Sampang, Kabupaten Sampang, Jawa Timur
Telp : (0343) 5613706 Telp : (031) 99303733 69216
Email : mandiritaspenpasuruanveteran@gmail. Email : kcp.bangkalan@bankmantap.co.id Telp : (0323) 3325021
com Web : www.bankmandiritaspen.co.id Email : kcp.sampang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Banyuwangi Kantor Cabang Pembantu Taspen Renon Kantor Cabang Pembantu Ubud
Adisucipto Taspen Renon Sub-Branch Offices Ubud Sub-Branch Offices
Banyuwangi Adisucipto Sub-Branch Offices Kantor PT TASPEN (Persero) Cabang Denpasar, Jl. Raya Andong, Desa Peliatan, Kec. Ubud,
Jl. Adisucipto, Kel. Sobo, Kec. Banyuwangi, Jl. Raya Puputan No. 21, Dangin Puri Klod, Kec. Kabupaten Gianyar, Provinsi Bali
Kabupaten Banyuwangi, Provinsi Jawa Timur Denpasar Timur, Kota Denpasar, Provinsi Bali Telp : (0361) 9081942
Telp : (0333) 4465888 Telp : (0361) 4723196 Email : kep.kcp.ubud@bankmantap.co.id
Email : kcp.banyuwangi@bankmantap.co.id Email: ninyoman.suningsih@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
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2024 Annual Report
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KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Karangasem Kantor Cabang Pembantu Pekutatan Kantor Cabang Pembantu Kerobokan Barat
Karangasem Sub-Branch Offices Pekutatan Sub-Branch Offices Kerobokan Barat Sub-Branch Offices
Jl. Diponegoro No. 12, Kel. Karangasem, Kec. Jl. Raya Denpasar - Gilimanuk, Kel. Pekutatan, Jl. Raya Canggu Kerobokanan No. 11, Kel.
Karangasem, Kabupaten Karangasem, Provinsi Kec. Negara, Kabupaten Jembrana, Provinsi Bali Kerobokan, Kec. Kuta Utara, Kabupaten Badung,
Bali Telp : (0365) 4501787 Provinsi Bali
Telp : (0363) 21877 Email : ria.suryani@bankmantap.co.id Telp : (0361) 8445790
Email : kcp.karangasem@bankmantap.co.id Web : www.bankmandiritaspen.co.id Email : kep.kcp.kerobokanbarat@bankmantap.
Web : www.bankmandiritaspen.co.id co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Mengwi Kantor Cabang Pembantu Seririt Kantor Cabang Pembantu Kintamani
Mengwi Sub-Branch Offices Seririt Sub-Branch Offices Kintamani Sub-Branch Offices
Jl. Raya Mengwi Tani - Badung, Kel. Mengwitani, Jl. Sudirman No. 34, Kel. Seririt, Kec. Seririt, Jl. Raya Kintamani, Kel. Kintamani, Kec.
Kec. Mengwi, Kabupaten Badung, Provinsi Bali Kabupaten Buleleng, Provinsi Bali Kintamani, Kabupaten Bangli, Provinsi Bali
Telp : (0361) 829955 Telp : (0362) 3361191 Telp : (0366) 5531844
Email : heny.pusparini@bankmantap.co.id Email : kun.rejeki@bankmantap.co.id Email : kcp.kintamani@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Nusa Penida Kantor Cabang Pembantu Mambal Kantor Cabang Pembantu Sempidi
Nusa Penida Sub-Branch Offices Mambal Sub-Branch Offices Sempidi Sub-Branch Offices
Jl. Nusa Indah, Kel. Batununggul, Kec. Nusa Jl. Raya Latu, Kel. Abiansemal, Kec. Abiansemal, Jl. Cokroaminoto No.165, Kel. Sempidi, Kec.
Penida, Kabupaten Klungkung, Provinsi Bali Kabupaten Badung, Provinsi Bali Mengwi, Kabupaten Badung, Provinsi Bali
Telp : (0366) 5596699 Telp : (0361) 469170 Telp : (0361) 413104
Email : kcp.nusapenida@bankmantap.co.id Email : kcp.mambal@bankmantap.co.id Email : kep.kcp.sempidi@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bangli Kantor Cabang Pembantu Teuku Umar Kantor Cabang Pembantu Renon
Bangli Sub-Branch Offices Teuku Umar Sub-Branch Offices Renon Sub-Branch Offices
Jl. Brigjen Ngurah Rai, Kel. Kawan, Kec. Bangli, Jl. Teuku Umar No.123, Dauh Puri Klod, Kec. Komplek Pertokoan Renon Square, Jl. Niti
Kabupaten Bangli, Provinsi Bali Denpasar Barat, Kota Denpasar, Provinsi Bali Mandala Renon, Kel. Renon, Kec. Denpasar
Telp : (0366) 91276 Telp : (0361) 4723295 Selatan, Kota Denpasar, Provinsi Bali
Email : kcp.bangli@bankmantap.co.id Email : kep.kcp.teukuumar@bankmantap.co.id Telp : (0361) 8421223
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kep.kcp.renon@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Gianyar Kantor Cabang Pembantu Kubu Kantor Cabang Pembantu Kuta
Gianyar Sub-Branch Offices Kubu Sub-Branch Offices Kuta Sub-Branch Offices
Jl. By Pass Dharmagiri, Kel. Gianyar, Kec. Gianyar, Jl. Raya Kubu - Singaraja Banjar Dina Beluhu, Jl. Bypass Ngurah Rai Tuban Plaza No.47, Kel.
Kabupaten Gianyar, Provinsi Bali Desa Tulamben, Kec. Kubu, Kabupaten Tuban, Kec. Kuta, Kabupaten Badung, Provinsi
Telp : (0361) 8958301 Karangsem, Provinsi Bali Bali
Email : kcp.gianyar@bankmantap.co.id Telp : (0363) 4301648 Telp : (0361) 751997
Web : www.bankmandiritaspen.co.id Email : kcp.kubu@bankmantap.co.id Email : kep.kcp.kuta@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sukawati Kantor Cabang Pembantu Klungkung Kantor Cabang Pembantu Singaraja
Sukawati Sub-Branch Offices Klungkung Sub-Branch Offices Singaraja Sub-Branch Offices
Jl. Raya Sukawati, Kel. Sukawati, Kec. Sukawati, Jl. Untung Surapati No. 36, Kel. Semarapura Jl. Ahmad Yani, Kel. Kaliuntu, Kec. Buleleng
Kabupaten Gianyar, Provinsi Bali Kauh, Kec. Klungkung, Kabupaten Klungkung, Provinsi Bali
Telp : (0361) 291290 Provinsi Bali Telp : (0362) 3301571 / 3301572
Email : kep.kcp.sukawati@bankmantap.co.id Telp : (0366) 23326 Email: kc.singaraja@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email: kc.klungkung@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Negara Kantor Cabang Pembantu Mataram Taspen Kantor Cabang Pembantu Dompu
Negara Sub-Branch Offices Mataram Taspen Sub-Branch Offices Dompu Sub-Branch Offices
Jl. Ngurah Rai No. 117B, Kel. Dauhwaru, Kec. Kantor PT TASPEN (Persero) Cabang Mataram, Jl. Jl. Nusantara No.30, Kel. Bada, Kec. Dompu,
Jembrana, Kabupaten Jembrana, Provinsi Bali Langko No.62, Kel. Pejeruk, Kec. Ampenan, Kota Kabupaten Dompu, Provinsi Nusa Tenggara Barat
Telp : (0365) 41382 Mataram, Provinsi Nusa Tenggara Barat Telp : (0373) 2723854
Email : kcp.negara@bankmantap.co.id Telp : (0370) 7848607 Email : kcp.dompu@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kcp.mataram.taspen@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Bima Kantor Cabang Pembantu Lombok Timur Kantor Cabang Pembantu Praya
Bima Sub-Branch Offices Selong Praya Sub-Branch Offices
Jl. Soekarno-Hatta, Kel. Paruga, Kec. Rasanae Lombok Timur Selong Sub-Branch Offices Jl. S. Parman No. 4, Kel. Leneng, Kec. Praya,
Barat, Kota Bima, Provinsi Nusa Tenggara Barat Jl. TGH. Zainuddin Abdul Madjid No. 46 C, Kel. Kabupaten Lombok Tengah, Provinsi Nusa
Telp : (0374) 6646224 Pancor, Kec. Selong, Kabupaten Lombok Timur, Tenggara Barat
Email : kep.kk.bima@bankmantap.co.id Provinsi Nusa Tenggara Barat Telp : (0370) 6505818
Web : www.bankmandiritaspen.co.id Telp : (0376) 3501447 Email : kep.kk.praya@bankmantap.co.id
Email : kep.kk.selong@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
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Laporan Tahunan 2024
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Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Sumbawa Besar Kantor Cabang Pembantu Ruteng Kantor Cabang Pembantu Soe Hayam
Sumbawa Besar Sub-Branch Offices Pembantu Ruteng Sub-Branch Offices Wuruk
Jl. Setia Budi No. 14 Blok A & B, Kel. Seketeng, Jl. Adi Sucipto RT 002 RW 001, Kel. Tenda, Soe Hayam Wuruk Sub-Branch Offices
Kec. Sumbawa, Kabupaten Sumbawa, Provinsi Kec. Langke Rembong, Kabupaten Manggarai, Jl. Hayam Wuruk No. 67 RT 010 RW 004, Desa
Nusa Tenggara Barat Provinsi Nusa Tenggara Timur Taubheno, Kec. Soe, Kabupaten Timor Tengah
Telp : (0371) 2622948 Telp : (0385) 2420553 Selatan, Provinsi Nusa Tenggara Timur
Email : kep.kk.sumbawa@bankmantap.co.id Email : raviza.sitepu@bankmantap.co.id Telp : (0388) 22223
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kcp.soehayamwuruk@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Maumere Kantor Cabang Pembantu Atambua Kantor Cabang Pembantu Waingapu
Maumere Sub-Branch Offices Merdeka Waingapu Sub-Branch Offices
Jl. Gajah Mada No. 32 A, Kel. Madawat, Kec. Atambua Merdeka Sub-Branch Offices Jl. Jend. R. Supratno No.88, Kel. Prailiu, Kec.
Alok, Kabupaten Sikka, Provinsi Nusa Tenggara Jl. Merdeka No.3, Kel. Atambua, Kec. Kota Kambera, Kabupaten Sumba Timur, Provinsi
Timur Atambua, Kabupaten Belu, Provinsi Nusa Nusa Tenggara Timur
Telp : (0382) 2402126 Tenggara Timur Telp : (0387) 2560587
Email : novi.penna@bankmantap.co.id Telp : (0389) 2513993 Email : felix.ayanda@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : kep.kcp.atambua@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Ende Kelimutu Kantor Cabang Pembantu Larantuka Kantor Cabang Pembantu Singkawang
Ende Kelimutu Sub-Branch Offices Larantuka Sub-Branch Offices Singkawang Sub-Branch Offices
Jl. Kelimutu RT 026 RW 009, Kel. Kelimutu, Kec. Jl. Basuki Rahmat RT 013 RW 005, Kel. Puken Jl. Yos Sudarso No. 86, Kel. Melayu, Kec.
Ende Tengah, Kabupaten Ende, Provinsi Nusa Tobi Wangi Bao, Kec. Larantuka, Kabupaten Singkawang Barat, Kota Singkawang, Provinsi
Tenggara Timur Flores Timur, Provinsi Nusa Tenggara Timur Kalimantan Barat
Telp : (0381) 2500331 Telp : (0838) 2523371 Telp : (0562) 4205323
Email : kep.kcp.ende@bankmantap.co.id Email : indra.prayoga@bankmantap.co.id Email : kep.kk.singkawang@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sintang Kantor Cabang Pembantu Ketapang Kantor Cabang Pembantu Pontianak ASABRI
Sintang Sub-Branch Offices Ketapang Sub-Branch Offices Pontianak ASABRI Sub-Branch Offices
Jl. Lintas Melawi No. 8, Kel. Ladang, Kec. Jl. R. Suprapto No. 86, Kel. Sampit, Kec. Kantor PT ASABRI (Persero) Cabang Pontianak,
Sintang, Kabupaten Sintang, Provinsi Kalimantan Delta Pawan, Kabupaten Ketapang, Provinsi Jl. Arteri Supadio KM. 16 No. 1B, Kel. Arang
Barat Kalimantan Barat Limbung, Kec. Sungai Raya, Kabupaten Kubu
Telp : (0565) 2028891 Telp : (0534) 3033226 Raya, Provinsi Kalimantan Barat
Email : kep.kcp.sintang@bankmantap.co.id Email : kep.kk.ketapang@bankmantap.co.id Telp : (0561) 7267649
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Email : kcp.asabri.pontianakbri@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sanggau Kantor Cabang Pembantu Batulicin Kantor Cabang Pembantu Banjarbaru
Sanggau Sub-Branch Offices Batulicin Sub-Branch Offices Banjarbaru Sub-Branch Offices
Jl. A. Yani No. 17, Kel. Tanjung Sekayam, Jl. Raya Batulicin RT 001, Desa Sejahtera, Kec. Jl. A. Yani No. 35 RW 5, Kel. Guntung Payung,
Kec. Kapuas, Kabupaten Sanggau, Provinsi Simpang Empat, Kabupaten Tanah Bumbu, Kec. Landasan Ulin, Kota Banjar Baru, Provinsi
Kalimantan Barat Provinsi Kalimantan Selatan Kalimantan Selatan
Telp : (0564) 2081315 Telp : (0518) 3021358 Telp : (0511) 4777058
Email : kcp.sanggau@bankmantap.co.id Email : bankmantapbatulicin@gmail.com Email : kep.kk.banjarbaru@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Barabai Kantor Cabang Pembantu Tanjung Kantor Cabang Pembantu Kuala Kapuas
Barabai Sub-Branch Offices Tanjung Sub-Branch Offices Kuala Kapuas Sub-Branch Offices
Jl. Ir. Pangeran Haji Muhammad Nur No. 57 Jl. Pangeran Antasari RT 010, Kel. Tanjung, Jl. Ahmad Yani No. 149, Kel. Selat Hilir, Kec.
RT 06 / III, Kel. Barabai Timur, Kec. Barabai, Kec. Tanjung, Kabupaten Tabalong, Provinsi Selat, Kabupaten Kapuas, Provinsi Kalimantan
Kabupaten Hulu Sungai Tengah, Provinsi Kalimantan Selatan Tengah
Kalimantan Selatan Telp : (0526) 2099461 Telp : (0513) 6768140
Telp : (0517) 3791289 Email : bankmantaptanjung1@gmail.com Email : kcp.kualakapuas@bankmantap.co.id
Email : Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
mandiritaspenkantorkas@gmail.com
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Muara Teweh Kantor Cabang Pembantu Sampit Kantor Cabang Pembantu Pangkalan Bun
Muara Teweh Sub-Branch Offices Sampit Sub-Branch Offices Pangkalan Bun Sub-Branch Offices
Jl. Temanggung Surapati, Kel. Melayu, Kec. Jl. Yos Sudarso, Kel. Mentawa Baru, Kec. Jl. Ahmad, Kel. Baru, Kec. Arut Selatan,
Teweh Tengah, Kabupaten Barito Utara, Provinsi Mentawa Baru Ketapang, Kabupaten Kabupaten Kotawaringin Barat, Provinsi
Kalimantan Tengah Kotawaringin Timur, Provinsi Kalimantan Tengah Kalimantan Tengah
Telp : (0519) 20977167 Telp : (0531) 2615384 Telp : -
Email : kcp.muarateweh@bankmantap.co.id Email : kcp.sampit@bankmantap.co.id Email: -
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
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2024 Annual Report
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KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Balikpapan Kantor Cabang Pembantu Balikpapan Kantor Cabang Pembantu Sangatta
Balikpapan Sub-Branch Offices ASABRI Sangatta Sub-Branch Offices
Jalan Ahmad Yani No 9 Gunung Ilir Kecamatan Balikpapan ASABRI Sub-Branch Offices Jl. Yos Sudarso 2, No. 39 RT 63, Kel. Sangatta
Balikpapan Tengah Kota Balikpapan. Kantor PT ASABRI (Persero) Cabang Balikpapan, Utara, Kec. Sangatta Utara, Kabupaten Kutai
Telp : (0542) 7761566 Jl. Jend. Sudirman No. 85 RT 25, Kel. Damai timur, Provinsi Kalimantan Timur
Email : kk.balikpapan@bankmantap.co.id Bahagia, Kec. Balikpapan Selatan, Kota Telp : (0549) 2030630
Web : www.bankmandiritaspen.co.id Balikpapan, Provinsi Kalimantan Timur Email : kcp.sangatta@bankmantap.co.id
Telp : (0542) 7570540 Web : www.bankmandiritaspen.co.id
Email : kcp.balikpapanasabri@bankmantap.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Tarakan Kantor Cabang Pembantu Tanjung Selor Kantor Cabang Pembantu Bitung
Tarakan Sub-Branch Offices Tanjung Selor Sub-Branch Offices Bitung Sub-Branch Offices
Jl. Yos Sudarso No. 25 RT 12, Kel. Karang Rejo, Jl. Sengkawit, Kel. Tanjung Selor Hilir, Kec. Jl. Raya Wolter Monginsidi/Jl. Manado-Bitung,
Kec. Tarakan Barat, Kota Tarakan, Provinsi Tanjung Selor, Kabupaten Bulungan, Provinsi Kel. Manembo-nembo, Kec. Matuari, Kota
Kalimantan Utara Kalimantan Utara Bitung, Provinsi Sulawesi Utara
Telp : (0551) 3821966 Telp : (0552) 2038435 Telp : (0438) 2232822
Email : kcp.tarakan@bankmantap.co.id Email : kcp.tanjungselor@bankmantap.co.id Email : kcp.bitung@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Manado Taspen Kantor Cabang Pembantu Tomohon Kantor Cabang Pembantu Kotamobagu
Manado Taspen Sub-Branch Offices Tomohon Sub-Branch Offices Kotamobagu Sub-Branch Offices
Kantor PT TASPEN (Persero) Cabang Manado, Jl. Raya Tomohon, Kel. Matani Tiga, Kec. Jl. Adampe Dolot, Kel. Mogolailing, Kec.
Jl. Ahmad Yani No. 7, Kel. Sario Tumpaan, Kec. Tomohon Tengah, Kota Tomohon, Provinsi Kotamobagu, Kota Kotamobagu, Provinsi
Sario, Kota Manado, Provinsi Sulawesi Utara Sulawesi Utara Sulawesi Utara
Telp : (0431) 7196799 Telp : (0431) 3155652 Telp : (0434) 2604659
Email : kcp.manadotaspen@bankmantap.co.id Email : kcp.tomohon@bankmantap.co.id Email : kcp.kotamobagu@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Gorontalo Nani Kantor Cabang Pembantu Mamuju Kantor Cabang Pembantu Polewali Mandar
Wartabone Mamuju Sub-Branch Offices Polewali Mandar Sub-Branch Offices
Gorontalo Nani Wartabone Sub-Branch Jl. KS Tubun, Kel. Rimuku, Kec. Mamuju, Jl. Mr. Muh. Yamin, Kel. Pekkabata, Kec.
Offices Kabupaten Mamuju, Provinsi Sulawesi Barat Polewali, Kabupaten Polewali Mandar, Provinsi
Jl. Nani Wartabone, Kel. Heledulaa, Kec. Kota Telp : (0726) 2331997 Sulawesi Barat
Timur, Kota Gorontalo, Provinsi Gorontalo Email : kcp.mamuju@bankmantap.co.id Telp : (0428) 2420273
Telp : (0435) 8531884 Web : www.bankmandiritaspen.co.id Email : kcp.polewali.mandar@bankmantap.co.id
Email : kep.kk.gorontalo@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Luwuk Banggai Kantor Cabang Pembantu Poso Kantor Cabang Pembantu Tolitoli
Luwuk Banggai Sub-Branch Offices Poso Sub-Branch Offices Tolitoli Sub-Branch Offices
Jl. Jend. Sudirman No. 6 BC, Kel. Simpong, Kec. Jl. Pulau Sumatera No. 20, Kel. Gebangrejo, Kec. Jl. Usman Binol No. 1, Kel. Baru, Kec. Baolan,
Luwuk Selatan, Kabupaten Banggai, Provinsi Poso Kota, Kabupaten Poso, Provinsi Sulawesi Kabupaten Buol Tolitoli, Provinsi Sulawesi Tengah
Sulawesi Tengah Tengah Telp : (0453) 2524997
Telp : (0461) 3204445 Telp : (0452) 3226112 Email : kcp.tolitoli@bankmantap.co.id
Email : kcp.luwuk@bankmantap.co.id Email : kcp.poso@bankmantap.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Morowali Kantor Cabang Pembantu Raha Kantor Cabang Pembantu Baubau
Morowali Sub-Branch Offices Raha Sub-Branch Offices Baubau Sub-Branch Offices
Jl. Trans Sulawesi, Desa Bente, Kec. Bungku Jl. Lumba-lumba, Kel. Raha III, Kec. Katobu, Jl. M. Husni Tamrin No.44 C, Kel. Tomba, Kec.
Tengah, Kabupaten Morowali, Provinsi Sulawesi Kabupaten Muna, Provinsi Sulawesi Tenggara Wolio, Kota Baubau, Provinsi Sulawesi Tenggara
Tengah Telp : (0403) 2526100 Telp : (0402) 2813232
Telp : (0411) 3661615 Email : kep.kk.raha@bankmantap.co.id Email: kcp.baubau@bankmantap.co.id
Email : kcp.morowali@bankmantap.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Unaaha Kantor Cabang Pembantu Kolaka Kantor Cabang Pembantu Bone
Unaaha Sub-Branch Offices Kolaka Sub-Branch Offices Bone Sub-Branch Offices
Jl. Jendral Sudirman, Kel. Tumpas, Kec. Konawe, Jl. Chairil Anwar No 34B-34C, Kel. Latambaga, Jl. Ahmad Yani No. 22A, Kel. Macanang, Kec.
Kabupaten Konawe, Provinsi Sulwesi Tenggara Kec. Kolaka, Kabupaten Kolaka, Provinsi Sulawesi Tanete Riattang Barat, Kabupaten Bone, Provinsi
Telp : (0408) 2425835 Tenggara Sulawesi Selatan
Email : kep.kk.unaaha@bankmantap.co.id Telp : (0405) 2326184 Telp : (0481) 2918019
Web : www.bankmandiritaspen.co.id Email : kep.kk.kolaka@bankmantap.co.id Email : kcp.bone@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 97
Profil Perusahaan
Company Profile
KANTOR CABANG PEMBANTU
SUB-BRANCH OFFICES
Kantor Cabang Pembantu Bulukumba Kantor Cabang Pembantu Toraja Utara Kantor Cabang Pembantu Makassar Daya
Bulukumba Sub-Branch Offices Toraja Utara Sub-Branch Offices Makassar Daya Sub-Branch Offices
Jl. Sam Ratulangi, Desa Polewali, Kec. Gantarang, Jl. Poros Rantepao - Palopo, Kel. Tallunglipu Jl. Perintis Kemerdekaan KM. 15, Kel. Pai, Kec.
Kabupaten Bulukumba, Provinsi Sulawesi Selatan Matallo, Kec. Rantepao, Kabupatan Tana Toraja, Biringkanaya, Kota Makassar, Provinsi Sulawesi
Telp : (0413) 2512238 Provinsi Sulawesi Selatan Selatan
Email : kcp.bulukumba@bankmantap.co.id Telp : (0423) 2920161 Telp : (0411) 3661679
Web : www.bankmandiritaspen.co.id Email : kcp.toraja.utara@bankmantap.co.id Email : kcp.makassardaya@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Pangkep Kantor Cabang Pembantu Sungguminasa Kantor Cabang Pembantu Palopo
Pangkep Sub-Branch Offices Sungguminasa Sub-Branch Offices Palopo Sub-Branch Offices
Jl. Andi Mappe Ruko Bonto Gelang No. 10, Kel. Jl Sultan Hasanuddin No. 12 C Pandang Pandang Jl. Andi Djemma No. 152, Kel. Salekoe, Kec.
Samalewa, Kec. Bungoro, Kabupaten Pangkajene Kec. Somba Opu, Kabupaten Gowa, Provinsi Wara Timur, Kota Palopo, Provinsi Sulawesi
Kepulauan, Provinsi Sulawesi Selatan Sulawesi Selatan Selatan
Telp : (0410) 2411860 Telp : (0411) 3661608 Telp : (0471) 3206547
Email : mantap123.pangkep@gmail.com Email : kcp.sungguminasa@bankmantap.co.id Email : kcp.palopo@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Parepare Kantor Cabang Pembantu Ternate Kantor Cabang Pembantu Ambon Taspen
Parepare Sub-Branch Offices Ternate Sub-Branch Offices Ambon Taspen Sub-Branch Offices
Jl. Mattirotasi No. 31, Kel. Cappagalung, Kec. Jl. Raya Mangga Dua, Kel. Mangga Dua, Kec. Kantor PT TASPEN (Persero) Cabang Ambon, Jl.
Bacukiki Barat, Kota Parepare, Provinsi Sulawesi Ternate Selatan, Kota Ternate, Provinsi Maluku Tulukabessy No.50, Kel. Rijali, Kec. Sirimau, Kota
Selatan Utara Ambon, Provinsi Maluku
Telp : (0421) 2922476 Telp : (0921) 6201104 Telp : (0911) 3823709
Email : kcp.parepare@bankmantap.co.id Email : kcp.ternate@bankmantap.co.id Email : kcp.ambon.taspen@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Masohi Kantor Cabang Pembantu Nabire Kantor Cabang Pembantu Biak
Masohi Sub-Branch Offices Nabire Sub-Branch Offices Biak Sub-Branch Offices
Jl. Pelabuhan Ina Marina, Kel. Ampera, Kec. Kota Jl. Ampera, Kel. Karang Tumaritis, Kec. Nabire, Jl. Imam Bonjol No. 1, Kel. Fandoi, Kec. Biak
Masohi, Kabupaten Maluku Tengah, Provinsi Kabupaten Nabire, Provinsi Papua Tengah Kota, Kabupaten Biak Numfor, Provinsi Papua
Maluku Telp : (0984) 2721113 Telp : (0981) 8215687
Telp : (0914) 2306552 Email : kcp.nabire@bankmantap.co.id Email : kk.biak@bankmantap.co.id
Email : kep.kk.masohi@bankmantap.co.id Web : www.bankmandiritaspen.co.id Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
Kantor Cabang Pembantu Sorong Kantor Cabang Pembantu Jayapura ASABRI Kantor Cabang Pembantu Merauke
Sorong Sub-Branch Offices Jayapura ASABRI Sub-Branch Offices Merauke Sub-Branch Offices
Jl. Basuki Rahmat KM 11.5, Kel. Klasaman, Kec. Kantor PT ASABRI (Persero) Cabang Jayapura, Jl. Jl. Raya Mandala, Kel. Mandala, Distrik Merauke,
Sorong Timur, Kota Sorong, Provinsi Papua Barat Raya Sentani-Waena, Kp. Waena, Kec. Heram, Kabupaten Merauke, Provinsi Papua Selatan
Telp : (0951) 31335613 Kota Jayapura, Provinsi Papua Telp : (0971) 3334317
Email : kcp.sorong@bankmantap.co.id Telp : - Email : kcp.merauke@bankmantap.co.id
Web : www.bankmandiritaspen.co.id Email : - Web : www.bankmandiritaspen.co.id
Web : www.bankmandiritaspen.co.id
PT Bank Mandiri Taspen
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Brand Perusahaan
Company Brand
Corporate Brand Philosophy merupakan filosofi dasar
yang menggambarkan elemen-elemen dari brand identitas
Bank Mandiri Taspen. Corporate Brand Philosophy disusun
sebagai kerangka acuan bagi seluruh Jajaran Bank dalam
mengaplikasikan brand identitas Bank Mandiri Taspen
secara tepat dan konsisten untuk menciptakan brand
experience yang berkualitas bagi seluruh stakeholders
sehingga menghasilkan brand yang sustain.
Corporate Brand Philosophy is a basic philosophy
describingelements of Bank Mandiri Taspen brand identity.
Corporate Brand Philosophy is prepared as a frame of reference
for all ranks of the Bank in applying Bank Mandiri Taspen brand
identity appropriately and consistently to create quality brand
experience for all stakeholders to create sustainable brand.
Positioning Statement Positioning Statement
Positioning Statement menggambarkan hal-hal yang Positioning Statement describes things which differentiate Bank
membedakan Bank Mandiri Taspen dari kompetitor dan alasan Mandiri Taspen from its competitors and reasons for customers
nasabah memilih Bank Mandiri Taspen. Bank Mandiri Taspen to choose Bank Mandiri Taspen. Bank Mandiri Taspen as the
sebagai mitra terbaik dan terpercaya dalam memberdayakan dan best and reliable partner in empowering and prospering helps
mensejahterakan membantu menciptakan peluang pertumbuhan create business and welfare growth opportunities through the
bisnis dan kesejahteraan melalui produk dan layanan terbaik. Bank best products and services. Bank Mandiri Taspen keeps providing
Mandiri Taspen terus menyediakan alternatif produk dan layanan alternative products and complete and varying financial services
keuangan yang lengkap dan beragam, sesuai dengan kebutuhan in accordance with increasingly varied individual and corporate
perorangan dan perusahaan yang semakin beragam. Bank Mandiri needs. Bank Mandiri Taspen keep creating value added for
Taspen terus menciptakan nilai tambah bagi nasabah antara lain customers, including by combining special skills, local knowledge,
dengan menggabungkan antara keahlian khusus, pengetahuan and indepth understanding on market condition and changes.
lokal dan pengertian yang mendalam mengenai keadaan dan
perubahan pasar.
Brand Essence Brand Essence
Brand Essence merupakan inti pemikiran yang menunjukkan jiwa/ Brand Essence is a core thought which shows the spirit to
semangat untuk pengembangan Bank Mandiri Taspen sekaligus develop Bank Mandiri Taspen and is used as a tagline in external
digunakan sebagai tagline dalam komunikasi eksternal. communication.
Brand Essence diterjemahkan dengan pernyataan: Brand Essence is expressed by the statement:
“Memuliakan, Memberdayakan dan Mensejahterakan”
“Glorifying, Empowering and Prospering”
Brand Personality Brand Personality
Brand Personality menggambarkan seperti apa Bank Mandiri Brand Personality describes how Bank Mandiri Taspen wants to
Taspen ingin dikenal oleh dunia luar yaitu nasabah dan be known by the outside world, i.e. customers and stakeholders.
stakeholders. Brand Personality diterjemahkan dari nilai budaya Brand Personality is translated from corporate culture values and
perusahaan dan Perilaku Utama Bank Mandiri Taspen serta Main Behaviors of Bank Mandiri Taspen and is visualized by the
divisualisasikan ke dalam beberapa karakter sebagai berikut: following characters:
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Profil Perusahaan
Company Profile
1. Passionate 1. Passionate
Menggambarkan kedekatan Bank Mantap dengan nasabah Describing the closeness of Bank Mandiri Taspen with
dan stakeholders yang diterjemahkan ke dalam pernyataan: customers and stakeholders, which is expressed by the
statement:
“Bank Mantap adalah sahabat terbaik saya, selalu terbuka dan melayani dengan tulus, jujur dan hangat, dan menciptakan kenyamanan.”
“Bank Mandiri Taspen is my best friend, it’s always open and serves sincerely, honestly and warmly and creates comfort.”
2. Open 2. Open
Menggambarkan keterbukaan Bank Mantap yang Describing openness of Bank Mandiri Taspen, which is
diterjemahkan dengan pernyataan: expressed by the statement:
“Saya percaya Bank Mantap karena pegawainya berkomunikasi secara tulus, terbuka, bersikap positif dan selalu menjaga integritas.”
“I trust Bank Mandiri Taspen because the employees communicate sincerely, openly, positively and with integrity.”
3. Progressive 3. Progressive
Menggambarkan keinginan Bank Mantap untuk memberikan Describing Bank Mandiri Taspen’s desire to provide progressive
solusi yang progresif kepada nasabah dan stakeholders yang solutions to customers and stakeholders, which is expressed
diterjemahkan dengan pernyataan: by the statement:
“Bank Mantap selalu memberikan solusi yang sempurna, tidak saja untuk memenuhi kebutuhan saya tapi juga memberikan
lebih dari yang saya butuhkan.”
“Bank Mandiri Taspen always gives the perfect solutions, not only fulfill my needs but also to give more than I need.”
4. Specialist 4. Specialist
Menggambarkan keterbukaan Bank Mantap yang Describing the openness of Bank Mandiri Taspen, which is
diterjemahkan dengan pernyataan: expressed by the statement:
“Saya percaya Bank Mantap karena pegawainya berkomunikasi secara tulus, terbuka, bersikap positif dan selalu menjaga integritas.”
“I trust Bank Mandiri Taspen because the employees communicate sincerely, openly, positively and with integrity.”
5. Agile 5. Agile
Menggambarkan kesiapan dan kegesitan Bank Mantap dalam Describing the readiness and agility of Bank Mandiri Taspen
mengantisipasi kebutuhan nasabah dan stakeholders yang in anticipating customers and stakeholders’ needs, which is
diterjemahkan dengan pernyataan: expressed by the statement:
“Bank Mantap selalu tanggap mengikuti perubahan pasar, tidak pernah berhenti berinovasi,
dan senantiasa memberikan lebih dari yang diharapkan.”
“Bank Mandiri Taspen is always ready to follow market changes, never stops innovating, and always gives more than expected.”
6. Brand Promise 6. Brand Promise
Brand Promise merupakan janji mengenai manfaat dan Brand Promise is a promise on benefits and advantages of
keunggulan yang diberikan Bank Mantap kepada nasabah Bank Mandiri Taspen for customers and stakeholders, which
dan stakeholders yang diterjemahkan dengan pernyataan: is expressed by the statement:
“Bank Mantap fokus pada produk dan layanan sesuai kebutuhan, sederhana, kompetitif dan memahami kebutuhan nasabah sesuai
segmen serta memberikan imbal hasil yang optimal”
“Bank Mandiri Taspen focuses on products and services consistent with needs, is simple and competitive, and understands customers’ needs
consistent with the segments and provides optimum yield”
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Master Brand Logo Master Brand Logo
Masterbrand Logo terdiri dari logo type dan logo mark. Masterbrand Logo consists of logo type and logo mark.
Posisi logo mark yang berada di atas logo type serta bentuk The position of logo mark above logo type and the upward wave
gelombang tumbuh ke atas menggambarkan pencapaian yang describes nonstop and continuously increasing achievements for
tidak pernah terhenti dan terus meningkat untuk kemakmuran the prosperity of customers which grow and develop with Bank
nasabah yang semakin bertumbuh dan berkembang bersama Mandiri Taspen.
Bank Mandiri Taspen.
a. Logo type bertuliskan Mandiri Taspen dengan huruf kecil menggambarkan
sikap ramah (ramah terhadap semua segmen bisnis yang dimasuki Bank Mandiri
Taspen), dan kepribadian yang rendah hati (menunjukkan keinginan yang
besar untuk melayani dengan rendah hati/Customer Focus). Tulisan logo ditulis
tebal semua menunjukan ketegasan dan rasa percaya diri dalam mengelola
perusahaan.
Logo type bertuliskan Mandiri Taspen juga mencerminkan pemiliknya.
Penggunaan warna pada logo type:
Logo type says mandiri taspen in lowercase describes friendliness (friendly
to all business segments entered by Bank Mandiri Taspen) and humbleness
(showing great desire to service humbly /Customer Focus). The logo is in bold,
showing firmness and confidence in managing company.
Logo type which says Mandiri Taspen also reflects its owner. Color use in logo
type:
• Warna Biru:
Merupakan warna dari Bank Mandiri yang menunjukkan rasa nyaman,
tenang, menyejukkan, stabilitas (Command, memimpin) dan serius (Respect)
serta tahan uji (Reliable), dapat dipercaya, kehormatan yang tinggi (Trust,
Integrity), Simbol dari spesialis (Profesionalism).
• Blue:
The color of Bank Mandiri, showing comfort, calmness, coolness, stability
(Command, leading) and seriousness (Respect) as well as resilience
(Reliable), trustworthiness, high honor (Trust, Integrity), symbol of specialist
(Profesionalism).
• Warna Biru Tua
Merupakan warna dari PT TASPEN yang menggambarkan ketentraman,
damai dan tenang.
• Dark Blue
Is the color of PT Taspen that illustrates harmony, peace, and calm.
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Profil Perusahaan
Company Profile
b. Logo mark berupa gelombang emas cair merupakan simbol dari kekayaan
finansial di Asia dimana lengkungan emas sebagai metamorfosa dari sifat agile,
progresif, pandangan ke depan, Excellence, fleksibilitas serta ketangguhan atas
segala kemungkinan yang akan datang.
c. Penggunaan warna kuning emas (kuning ke arah orange) melambangkan:
• Keagungan, kemuliaan, kemakmuran, kejayaan.
• Menjadikan kita merasa tajam perhatiannya (warna yang menarik
perhatian orang) aktif, kreatif dan meriah, warna spiritual dan
melambangkan hal yang luar biasa.
• Warna ini juga ramah, menyenangkan dan nyaman.
• Warna ini diterima sebagai warna riang, membuat perasaan masa depan
lebih baik, cemerlang dan menyala-nyala.
Posisi dari logo mark yang berada di atas logo type serta bentuk gelombang
menggambarkan pencapaian yang tidak pernah henti dengan pertumbuhan ke atas
menandakan kemakmuran nasabah yang tumbuh dan berkembang bersama Bank
Mandiri Taspen.
b. Logo mark is liquid golden wave, a symbol of financial wealth in Asia where
golden arch is metamorphosis of agility, progressiveness, forward thinking,
excellence, flexibility and resilience to all future possibilities.
c. The use of gold color (yellow with shades of orange) symbolizes:
• Majesty, honor, prosperity, glory.
• It creates sharpened attention (drawing people’s attention), activeness,
creativity and joy. It’s a spiritual color and symbolizes extraordinariness.
• It’s also friendly, fun and comfortable.
• It’s accepted as joyful, making the future seems better, more brilliant and
bright.
The position of the logo mark above the logotype and the wave shape illustrates
a never-ending achievement with upward growth that represents the customers’
prosperity that grows and develops together with Bank Mandiri Taspen
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Riwayat Singkat Perusahaan
Brief History of the Company
PT Bank Mandiri Taspen (selanjutnya disebut “Bank”) didirikan PT Bank Mandiri Taspen (hereinafter referred to as “Bank”) was
di Denpasar pada tanggal 3 November 1992 berdasarkan established in Denpasar dated November 3, 1992 based on
Akta Pendirian No. 4, yang dibuat dihadapan Ida Bagus Alit Notarial Deed of Establishment No 4, made before Ida Bagus Alit
Sudiatmika, S.H., Notaris di Denpasar, dengan nama PT Bank Sudiatmika, S.H., a Notary in Denpasar, under the name of PT
Sinar Harapan Bali. Pendirian ini merupakan peningkatan status Bank Sinar Harapan Bali. The establishment was an improvement
badan hukum yang sebelumnya berbadan hukum Maskapai Andil of legal entity status, from previously an Indonesian Society on
Indonesia (MAI) menjadi Perseroan Terbatas. Akta pendirian ini Shares (Maskapai Andil Indonesia or MAI) to a Limited Liability
telah mendapat pengesahan dari Menteri Kehakiman Republik Company. The Deed of Establishment was ratified by the Minister
Indonesia dengan Surat Keputusan No. C2-4581 HT.01.01 Th.93 of Justice of the Republic of Indonesia under Decree No. C2-4581
tertanggal 12 Juni 1993. HT.01.01 Th.93 dated June 12, 1993.
Dalam rangka bertransformasi untuk menjadi Bank Nasional, To transform into a National Bank, based on the decision of
berdasarkan keputusan RUPS Luar Biasa tanggal 22 Desember Extraordinary GMS on December 22, 2014 as stated in Deed
2014 sebagaimana yang dituangkan dalam Akta No. 93 tanggal No.93 dated December 22, 2014 which is made before Notary
22 Desember 2014 yang dibuat dihadapan Notaris I Gusti Ngurah I Gusti Ngurah Putra Wijaya, S.H., there were Changes in
Putra Wijaya, S.H., Bank menyetujui perubahan modal dasar, authorized capital, issued and paid capital of the Bank from
ditempatkan dan disetor yang berubah dari Rp100.000.000.000 IDR100.000.000.000 into IDR500.000.000.000 and changes
menjadi Rp500.000.000.000 dan juga menyebabkan perubahan of shareholder structure, the Deed of change is approved
komposisi dan susunan kepemilikan dari pemegang saham. Akta by the Decree of the Minister of Law and Human Rights No.
perubahan tersebut telah mendapat persetujuan sesuai dengan AHU13665.40.20.2014 dated December 30, 2014.
Surat Keputusan Menteri Hukum dan Hak Asasi Manusia No.
AHU-13665.40.20.2014 tertanggal 30 Desember 2014.
Dengan masuknya pemegang saham baru yaitu PT Taspen With the entry of new Shareholders, PT Taspen (Persero) and PT
(Persero) dan PT Pos Indonesia (Persero), diputuskan pula Pos Indonesia (Persero), it was decided to change the Bank name
perubahan nama Bank dari PT Bank Sinar Harapan Bali menjadi from PT Bank Sinar Harapan Bali into PT Bank Mandiri Taspen Pos
PT Bank Mandiri Taspen Pos berdasarkan perubahan Anggaran based on change of Articles of Association consistent with Deed
Dasar sesuai Akta No. 5 tanggal 7 Januari 2015 yang dibuat No. 5 dated January 7, 2015 which is made before Notary I Gusti
dihadapan Notaris I Gusti Ngurah Putra Wijaya, S.H., Notaris di Ngurah Putra Wijaya, S.H., a Notary in Denpasar. The Deed of
Denpasar. Akta perubahan tersebut telah disetujui oleh Menteri change is approved by the Minister of Law and Human Rights in
Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat the Decree No. AHU-0001075. AH.01.02 dated January 23, 2015.
Keputusan No. AHU-0001075.AH.01.02 tanggal 23 Januari 2015. The change of Bank name is also approved by the Financial Service
Perubahan nama Bank tersebut juga telah disetujui oleh Otoritas Authority (OJK) based on letter No. 166/KDK.03/2015 dated July
Jasa Keuangan (OJK) berdasarkan surat No. 166/KDK.03/2015 24, 2015 on Use of Business License in the Name of PT Bank
tanggal 24 Juli 2015 tentang Penggunaan Ijin Usaha atas nama Mandiri Taspen Pos and letter No. S-134/KO.311/2015 dated July
PT Bank Mandiri Taspen Pos dan surat No. S-134/KO.311/2015 31, 2015 on Approval for Logo Change.
tanggal 31 Juli 2015 tentang Persetujuan Perubahan Logo.
PT Bank Sinar Harapan Bali secara resmi berganti nama dan logo PT Bank Sinar Harapan Bali officially changed its name and logo
menjadi PT Bank Mandiri Taspen Pos pada tanggal 7 Agustus 2015. into PT Bank Mandiri Taspen Pos on August 7, 2015.
Sesuai dengan Keputusan Rapat Umum Pemegang Saham No. 4 In accordance with the Decision of the General Meeting of
tanggal 6 November 2017 dari Notaris I Gusti Ngurah Putra Wijaya, Shareholders No. 4 dated November 6, 2017 from Notary I Gusti
S.H., Notaris di Denpasar, pemegang saham Bank menyetujui Ngurah Putra Wijaya, S.H., Notary in Denpasar, the shareholders of
perubahan nama Bank dari PT Bank Mandiri Taspen Pos menjadi the Bank approved the change in the name of the Bank from PT Bank
PT Bank Mandiri Taspen. Akta perubahan tersebut telah dilaporkan Mandiri Taspen Pos to PT Bank Mandiri Taspen. The amendment
kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia deed has been reported to the Minister of Law and Human Rights
dengan surat penerimaan pemberitahuan perubahan data Bank of the Republic of Indonesia with a letter of receipt of notification
tertanggal 7 November 2017 No. AHU-AH.01.03-0188167 dan of changes to Bank data dated November 7, 2017 No. AHU-
telah didaftarkan pada daftar Perseroan No. AHU-0140174. AH.01.03-0188167 and has been registered in the Company register
AH.01.11 Tahun 2017 tanggal 7 November 2017. Number AHU-0140174. AH.01.11 of 2017 dated November 7, 2017
Perubahan nama Bank tersebut juga telah disetujui oleh OJK The change in the name of the Bank has also been approved by
berdasarkan surat No. KEP-22/PB.1/2017 tanggal 18 Desember the OJK based on letter No. KEP-22 / PB.1 / 2017 dated December
2017 tentang Penetapan Penggunaan Ijin Usaha atas nama PT Bank 18, 2017 concerning Stipulation of Use of Business Permits on
Mandiri Taspen Pos menjadi PT Bank Mandiri Taspen dan surat OJK behalf of PT Bank Mandiri Taspen Pos to become PT Bank Mandiri
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Regional: Bali dan Nusa Tenggara No. S-128/KR.08/2017 tanggal Taspen and OJK Regional Letter: Bali and Nusa Tenggara No.
22 Desember 2017 tentang Penegasan perubahan logo Bank. PT S-128 / KR.08 / 2017 dated December 22, 2017 concerning the
Bank Mandiri Taspen Pos secara resmi berganti nama dan logo confirmation of changing the Bank’s logo, then PT Bank Mandiri
menjadi PT Bank Mandiri Taspen pada tanggal 23 Desember 2017. Taspen Pos officially changed its name and logo to PT Bank
Mandiri Taspen on December 23, 2017.
Pada tahun 2019, berdasarkan surat persetujuan Otoritas Jasa In 2019, following the Financial Services Authority (OJK) approval
Keuangan (OJK) No.S-5/PB.1/2019 tanggal 28 Januari 2019 perihal letter No.S-5/PB.1/2019 dated January 28, 2019 concerning the
Rencana Pemisahan dan Pemindahan Alamat Kantor Pusat, maka Plan for Separation and Relocation of Head Office, starting March
terhitung mulai tanggal 11 Maret 2029 Kantor Pusat Bank efektif 11, 2019 Bank Mandiri Taspen moved its Head Office from Jalan
pindah alamat yang semula berkedudukan di Jalan Melati No. 65 Melati No. 65 Denpasar, Bali to Jalan Cikini Raya No.42, Cikini,
Denpasar, Bali menjadi berkedudukan di Jalan Cikini Raya No.42, Menteng, Central Jakarta, DKI Jakarta and the transfer was
Cikini, Menteng, Jakarta Pusat, DKI Jakarta dan pemindahan legalized by the Deed of Confirmation of Meeting Decision No.
tersebut telah disahkan dengan Akta Penegasan Keputusan Rapat 7 dated March 5, 2019 notarized by I Gusti Ngurah Putra Wijaya,
No 7 tanggal 5 Maret 2019 yang dibuat di hadapan Notaris I SH. and obtained a Statement of Acceptance of Notification of
Gusti Ngurah Putra Wijaya, SH. dan telah memperoleh Pernyataan Changes to PT Bank Mandiri Taspen Company Data from the
Penerimaan Pembertitahuan Perubahan Data Perseroan PT Bank Ministry of Law and Human Rights of the Republic of Indonesia,
Mandiri Taspen dari Kementerian Hukum dan Hak Asasi Manusia Directorate General of General Legal Administration Number
Republik Indonesia, Direktorat Jenderal Administrasi Hukum AHU-AH.01.03-0138220 dated March 11, 2019.
Umum Nomor AHU-AH.01.03-0138220 tanggal 11 Maret 2019.
Pada tanggal 14 Juni 2021, Bank kembali memindahkan alamat On June 14, 2021, Bank Mandiri Taspen again relocated the
Kantor Pusat yang semula beralamat di Jalan Cikini Raya No. address of its Head Office from Jalan Cikini Raya No. 42, Cikini
42, Cikini Menteng Jakarta Pusat ke Jalan Proklamasi No. 31, Menteng, Central Jakarta to Jalan Proklamasi No. 31, Pegangsaan,
Pegangsaan, Menteng, Jakarta Pusat. Pemindahan Alamat Kantor Menteng, Central Jakarta. The change of the Head Office Address
Pusat tersebut telah mendapat persetujuan dari Otoritas Jasa received approval from the Financial Services Authority (OJK) on
Keuangan pada tanggal 18 Mei 2021 dengan Surat Nomor S-51/ May 18, 2021 with Letter Number S-51/PB.1/2021 concerning the
PB.1/2021 perihal Rencana Pemindahan Alamat Kantor Pusat (KP) Plan to Transfer the Address of the Head Office (KP) and Branch
dan Kantor Cabang (KC). Offices (KC).
Seiring dengan peningkatan pertumbuhan modal Bank, pada Due to the increase of the Bank’s capital growth, on April 4, 2024
tanggal 4 April 2024 Otoritas Jasa Keuangan telah menetapan the Financial Services Authority reclassified bank Mandiri Taspen
Bank sebagai Kelompok Bank Berdasarkan Modal Inti (KBMI) 2 as a Bank Group Based on Core Capital (KBMI) 2 from its previous
dari sebelumnya KBMI 1. Penetapan tersebut disampaikan dengan KBMI 1 status. The decision was conveyed through OJK letter
surat OJK Nomor S-59/PB.21/2024 tanggal 04 April 2024. Number S-59/PB.21/2024 dated April 4, 2024.
Sejak tahun 1992, Bank Mandiri Taspen telah beberapa kali Since 1992, Bank Mandiri Taspen has made several revisions to
melakukan perubahan Anggaran Dasar dengan perubahan terakhir its Articles of Association, with the latest amendment stated in
dinyatakan dengan Akta Pernyataan Keputusan Pemegang Saham the Deed of Shareholders’ Decision Statement Number 14 dated
Nomor 14 tanggal 22 Desember 2022 dari Notaris Zulkifli Harahap, December 22, 2022 notarized by Zulkifli Harahap, S.H., Notary in
S.H., Notaris di Jakarta, mengenai perubahan tugas dan wewenang Jakarta, concerning changes in the duties and authorities of the
Direksi. Akta tersebut telah dilaporkan kepada Menteri Hukum dan Board of Directors. The deed was submitted to the Minister of
Hak Asasi Manusia Republik Indonesia dengan surat penerimaan Law and Human Rights of the Republic of Indonesia with a letter
pemberitahuan perubahan Anggaran Dasar PT Bank Mandiri Taspen of receipt of notification of changes to the Articles of Association
tertanggal 26 Desember 2022 Nomor AHU-AH.01.03-0448755 of PT Bank Mandiri Taspen dated December 26, 2022 Number
dan telah didaftarkan pada daftar Perseroan No. AHU-0260603. AHU-AH.01.03-0448755 and registered in the Company register
AH.01.11 Tahun 2022 tanggal 26 Desember 2022. No. AHU-0260603.AH.01.11 of 2022 dated December 26, 2022
Keterangan Perubahan Nama Description of Name Changes
Sesuai dengan keterangan pada riwayat singkat perusahaan di In accordance with the brief description of the above company,
atas, Bank Mandiri Taspen telah melaksanakan perubahan nama Bank has carried out the name change twice:
sebanyak dua kali yaitu:
• Pertama, perubahan nama Bank dari PT Bank Sinar Harapan Bali • First, the change of Bank name from PT Bank Sinar Harapan
menjadi PT Bank Mandiri Taspen Pos berdasarkan perubahan Bali to PT Bank Mandiri Taspen Post based on amendment of
Anggaran Dasar sesuai Akta No. 5 tanggal 7 Januari 2015 yang Articles of Association according to Deed No. 5 dated January
efektif berlaku pada tanggal 7 Agustus 2015; dan 7, 2015 effective on August 7, 2015; and
• Kedua, perubahan nama Bank dari PT Bank Mandiri Taspen • Second, the change of Bank name from PT Bank Mandiri
Pos menjadi PT Bank Mandiri Taspen sesuai dengan Keputusan Taspen Pos to PT Bank Mandiri Taspen in accordance with
Rapat Umum Pemegang Saham No. 4 tanggal 6 November the Resolution of General Meeting of Shareholders. 4 dated
2017 yang efektif berlaku pada tanggal 23 Desember 2017. November 6, 2017 which is effective on December 23, 2017.
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Visi, Misi, dan Budaya Perusahaan
Vision, Mission, and Company Culture
VISI Vision
Dengan aspirasi Rencana Jangka Panjang
menjadi “Leading Senior Citizen Ecosystem
Bank in Indonesia” dengan key metric
menjadi Penyalur Kredit Pensiun Terbesar Menjadi Mitra Terbaik dan
di Indonesia, Unggul secara Layanan & Terpercaya dalam Memberdayakan
Operasional Berbasis Digital. dan Mensejahterakan
With the aspiration of the Long-Term Plan to To be the best and reliable partner
become “Leading Senior Citizen Ecosystem in empowering and
Bank in Indonesia” with the achievement
of becoming the Largest Retirement Loans
improving the welfare.
Provider in Indonesia, Excellence in Service and
Digital-Based Operations.
Review Visi dan Misi oleh Dewan Komisaris dan Direksi
Secara periodik pencapaian visi dan misi dievaluasi dengan menggunakan mekanisme penyusunan Rencana Bisnis Bank yang memuat pencapaian target,
rencana strategis dan target kinerja satu sampai 3 (tiga) tahun ke depan. Dewan Komisaris dan Direksi menilai bahwa visi dan misi masih relevan untuk kondisi
saat ini dan pencapaian visi dan misi sampai dengan tahun 2024 telah sesuai dengan arah dan tahapan yang telah ditetapkan oleh Bank.
Budaya Perusahaan Corporate Culture
Penjelasan mengenai Budaya Perusahaan AKHLAK adalah sebagai berikut:
AMANAH KOMPETEN HARMONIS
TRUSTWORTHY COMPETENT HARMONIOUS
Definisi / Definition Definisi / Definition Definisi / Definition
Kami memegang teguh Kami terus belajar dan Kami saling peduli dan
kepercayaan yang diberikan mengembangkan kapabilitas menghargai perbedaan
We uphold the trust given We continue to learn and We care for each other and
develop capabilities value differences
Panduan Perilaku / Code of Conduct Panduan Perilaku / Code of Conduct Panduan Perilaku / Code of Conduct
a. Berperilaku dan bertindak selaras dengan perkataan. a. Terus menerus meningkatkan kemampuan / a. Berperilaku saling membantu dan mendukung
/ Behaving and acting in accordance with words. kompetensi agar selalu mutakhir. / sesama insan organisasi maupun masyarakat. /
b. Menjadi seseorang yang dapat dipercaya dan Continuously improving abilities /competencies so that Behaving to help and support each other in the
bertanggung jawab. / Becoming someone who can they are always up to date. organization and society.
be trusted and responsible. b. Selalu dapat diandalkan dengan memberikan b. Selalu menghargai pendapat, ide atau gagasan orang
c. Bertindak jujur dan berpegang teguh kepada nilai kinerja terbaik. / Always reliable by giving the best lain. / Always respecting the opinions, ideas or ideas
moral dan etika secara konsisten. / Acting honestly and performance. of others.
upholding moral and ethical values consistently. c. Menghasilkan kinerja dan prestasi yang memuaskan. c. Menghargai kontribusi setiap orang dari berbagai latar
/ Producing satisfactory performance and belakang. / Appreciating the contribution of everyone
achievements. from various backgrounds.
Komitmen Bank Mandiri Taspen dalam penerapan nilai-nilai budaya dituangkan dalam suatu fokus strategi konsolidasi yang meliputi peningkatan
profesionalisme sumber daya manusia melalui Culture of Excellence Bank yaitu: Kinerja Unggul, Taat Aturan dan Sadar Risiko.
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Profil Perusahaan
Company Profile
MISI Mission
Menciptakan pertumbuhan bisnis dan kesejahteraan melalui produk dan layanan keuangan terbaik.
To create business growth and prosperity through the best financial products and services.
• Peningkatan bisnis pensiun sebagai engine of growth. • Increasing the pension business as an engine of growth.
• Fokus penghimpunan dana melalui retail funding, • Focusing on raising funds through retail funding,
commercial funding dan priority banking. commercial funding and priority banking.
• Pengembangan Low cost network dan national • Developing Low cost network and national expansion.
expansion.
• Memberikan layanan dan produk-produk yang • Providing competitive services and products.
kompetitif.
Fokus pada kebutuhan UMKM dan Pensiunan dengan menyelaraskan kepentingan ekonomi, sosial dan lingkungan.
Focus on the needs of MSMEs and retirees by aligning economic, social and environmental interests.
• End to end layanan pensiun dan peningkatan layanan • End to end retirement services and improvement of
nasabah mikro dan ritel. micro and retail customer service.
• Merekrut, melatih dan mengembangkan sumber daya • Recruiting, training and developing human resources to
manusia untuk mendukung bisnis pensiun dan UMKM. support pension and MSME businesses.
• Memahami kebutuhan nasabah khususnya segmen • Understanding the needs of customers, especially the
pensiun dan UMKM. pension and MSME segments.
• Menciptakan produk dan layanan keuangan segmen • Creating financial products and services for the pension
pensiun dan UMKM dengan menyelaraskan kepentingan and MSME segments by aligning economic, social and
ekonomi, sosial dan lingkungan. environmental interests.
Vision and Mission Review by Board of Commissioners and Directors
Periodically, the achievement of the vision and mission is evaluated using the Bank Business Plan preparation mechanism which contains target achievements,
strategic plans and performance targets for the next one to 3 (three) years. The Board of Commissioners and Directors assess that the vision and mission are
still relevant for current conditions and that the achievement of the vision and mission until 2023 is in accordance with the direction and stages set by the Bank.
MANTAP SQUAD BER -
The following details explain the AKHLAK Corporate Culture:
LOYAL ADAPTIF KOLABORATIF
LOYAL ADAPTIVE COLLABORATIVE
Definisi / Definition Definisi / Definition Definisi / Definition
Kami berdedikasi dan mengutamakan Kami terus berinovasi dan antusias dalam Kami mendorong
kepentingan Bangsa dan Negara menggerakkan ataupun menghadapi perubahan kerja sama yang sinergis
We dedicate and put the interests of We continue to innovate and are enthusiastic in driving We encourage synergistic
the Nation and the State first or facing changedevelop capabilities cooperation
Panduan Perilaku / Code of Conduct Panduan Perilaku / Code of Conduct Panduan Perilaku / Code of Conduct
a. Menunjukkan komitmen yang kuat untuk mencapai a. Melakukan inovasi secara konsisten untuk a. Terbuka bekerja sama dengan berbagai pihak. /
tujuan. / Demonstrating a strong commitment to menghasilkan yang lebih baik. / Consistently Opening to cooperate with various parties.
achieving goals. innovating to produce better. b. Mendorong terjadinya sinergi untuk mendapatkan
b. Bersedia berkontribusi lebih rela berkorban dalam b. Terbuka terhadap perubahan, bergerak lincah, cepat manfaat dan nilai tambah. / Encouraging synergy to
mencapai tujuan. / Willing to contribute, more willing dan aktif dalam setiap perubahan untuk menjadi get benefits and added value.
to sacrifice in achieving goals. lebih baik. / Opening to change, move agile, fast and c. Bersinergi untuk mencapai tujuan bersama. /
c. Menunjukkan kepatuhan kepada organisasi dan active in every change for the better. Synergizing to achieve common goals.
negara. / Demonstrating compliance with the c. Bertindak proaktif dalam menggerakkan perubahan. /
organization and the country. Acting proactively in driving change.
Bank Mandiri Taspen’s commitment to implementing cultural values was outlined in a consolidated strategic focus which included increasing the professionalism
of human resources through the Bank’s Culture of Excellence, namely: Superior Performance, Compliance with Rules and Awareness of Risk.
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Kegiatan Usaha
Business Field
Kegiatan Usaha Menurut Anggaran Business Activities Based on the Articles
Dasar dan yang Dijalankan of Association and Are Conducted
Sesuai pasal 3 Anggaran Dasar, Bank Mandiri Taspen didirikan Based on Articles of Association, Bank Mandiri Taspen establishes
dengan maksud dan tujuan untuk berusaha di bidang bank the aim and purpose of the company which is to conduct business
umum. Untuk mencapai maksud dan tujuan tersebut, Bank dapat in the banking sector, thus in accordance with that article, Bank
melaksanakan kegiatan usaha, antara lain sebagai berikut: Mandiri Taspen can carry out business activities as follows:
a. Menghimpun dana dari masyarakat dalam bentuk simpanan a. To collect funds from the community in the form of deposits
berupa giro, deposito berjangka, sertifikat deposito, tabungan, as in demand deposits, time deposits, certificates of deposit,
dan/atau bentuk lainnya yang dipersamakan dengan itu; savings, and/or other similar forms;
b. Memberikan kredit; b. To provide installment;
c. Menerbitkan surat pengakuan hutang; c. To issue debt acknowledgment letter;
d. Membeli, menjual atau menjamin atas risiko sendiri maupun d. To buy, sell or guarantee at their own risk or for the interests
untuk kepentingan dan atas perintah nasabahnya: and orders of the customer:
- Surat-surat wesel termasuk wesel dan akseptasi oleh bank - Post notes including money order and acceptances by
yang masa berlakunya tidak lebih daripada kebiasaan banks whose validity period is no more than the custom
dalam perdagangan surat-surat dimaksud; in the trading of said documents;
- Surat pengakuan hutang dan kertas dagang lainnya yang - Other debt acknowledgement letters and trade papers
masa berlakunya tidak lebih daripada kebiasaan dalam whose validity period is no more than the custom in the
perdagangan surat-surat dimaksud; trading of said documents;
- Kertas perbendaharaan Negara dan surat jaminan - State treasury papers and government’s letter of
pemerintah; guarantee;
- Sertifikat Bank Indonesia (SBI); - Bank Indonesia Certificates (SBI);
- Obligasi; - Bond;
- Surat dagang berjangka waktu sesuai dengan peraturan - Commercial papers with maturities in accordance with
perundang-undangan yang berlaku; prevailing laws and regulations;
- Instrumen surat berharga lain yang berjangka waktu - Other securities instruments with a period of time in
sesuai dengan peraturan perundang-undangan yang accordance with the prevailing laws and regulations
berlaku; apply;
e. Memindahkan uang baik untuk kepentingan sendiri maupun e. Transferring money either for their own interests or for
kepentingan nasabah; customer interests;
f. Menempatkan dana pada, meminjam dana dari, atau f. Placing funds in, borrowing funds from, or lend funds to other
meminjamkan dana kepada bank lain, baik dengan banks, either with using letters, telecommunications facilities,
menggunakan surat, sarana telekomunikasi, maupun dengan as well by display draft, check or other means;
wesel unjuk, cek atau sarana lainnya;
g. Menerima pembayaran dari tagihan atas surat berharga dan g. Receive payment of invoices for securities and perform
melakukan perhitungan dengan atau antar pihak ketiga; calculations with or between third parties;
h. Menyediakan tempat untuk menyimpan barang dan surat h. Provide a place to store goods and valuable letters;
berharga;
i. Melakukan kegiatan penitipan untuk kepentingan pihak lain i. Carry out custody activities for the benefit of other parties
berdasarkan suatu kontrak; based on a contract;
j. Melakukan penempatan dana dari nasabah kepada nasabah j. Place funds from customers to customers others in the form
lainnya dalam bentuk surat berharga yang tidak tercatat di of securities which are not registered at stock Exchange;
bursa efek;
k. Melakukan kegiatan anjak piutang, usaha kartu kredit dan k. Perform factoring, credit card business and trustee activities;
kegiatan wali amanat;
l. Melakukan kegiatan lain yang lazim dilakukan oleh bank l. Perform other activities that are commonly carried out by
sepanjang tidak bertentangan dengan peraturan perundang- bank as long as it is not against the current regulation.
undangan yang berlaku.
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Profil Perusahaan
Company Profile
Selain melakukan kegiatan usaha sebagaimana dimaksud di atas, Other than conducting business activities as referred to above,
Bank Mandiri Taspen dapat pula: Bank Mandiri Taspen may also:
a. Melakukan kegiatan penyertaan modal pada bank atau a. Carrying out capital participation activities in banks or other
perusahaan lain dibidang keuangan seperti sewa guna usaha, companies in the financial sector such as leasing, venture
modal ventura, perusahaan efek, asuransi, serta lembaga capital, securities companies, insurance, and settlement and
kliring penyelesaian dan penyimpanan, dengan memenuhi deposit clearing institutions, by complying with the provisions
ketentuan yang ditetapkan oleh pihak yang berwenang; stipulated by the competent authority;
b. Melakukan kegiatan penyertaan modal sementara untuk b. Conducting temporary equity participation activities to
mengatasi akibat kegagalan kredit, dengan syarat harus overcome the consequences of credit failure or financing
menarik kembali penyertaannya, dengan memenuhi failure based on Sharia principles, provided that the
ketentuan yang ditetapkan oleh pihak yang berwenang; participation must be withdrawn, subject to the provisions
stipulated by the competent authority;
c. Membeli agunan, baik sebagian maupun semua, melalui c. Purchasing collateral, either partially or completely, through
pelelangan atau dengan cara lain dalam hal debitur tidak an auction or by other means in the event that the debtor
memenuhi kewajibannya kepada bank, dengan ketentuan did not fulfill the obligations to the bank, provided that the
agunan yang dibeli tersebut wajib dicairkan secepatnya; purchased collateral must be cashed immediately;
Bank memperoleh izin usaha sebagai Bank Umum berdasarkan The Bank obtained a business license as a Commercial Bank
Surat Keputusan Menteri Keuangan Republik Indonesia No. 77/ based on the Decree of the Minister of Finance of the Republic
KMK.017/1994 tanggal 10 Maret 1994 dan Surat Keputusan of Indonesia No. 77/KMK.017/1994 dated March 10, 1994, and
Bank Indonesia No.27/63/UPBD/PBD2 tanggal 11 Mei 1994 Bank Indonesia Decree No.27/63/UPBD/PBD2 dated May 11, 1994,
perihal Pemberian Izin Usaha Bank Umum. Seluruh Kegiatan regarding the Granting of Commercial Bank Business Licenses. All
usaha menurut Anggaran Dasar telah dijalankan oleh Bank business activities according to the Articles of Association have
Mandiri Taspen. been carried out by Bank Mandiri Taspen.
Produk dan Jasa Product and Services
Produk Dana Fund Products
• Tabungan siMantap • siMantap Saving
Tabungan untuk nasabah perorangan atau badan usaha It is savings for individual customers or business entities with
dengan suku bunga kompetitif yang dihitung secara harian. competitive interest rates calculated on a daily basis. This
Tabungan ini dilengkapi dengan fasilitas ATM yang dapat savings account is equipped with ATM facilities that can be
ditransaksikan di seluruh mesin ATM Bank Mandiri. transacted on all Bank Mandiri ATM machines.
• Tabungan siMantap Pensiun • siMantap Pension Savings
Tabungan untuk nasabah pensiunan sebagai sarana untuk It is a savings account for pensioner customers as a means to
menampung uang pensiunan dan gaji pensiunan setiap collect pension money and pensioners’ salaries each month
bulannya atas penunjukan Bank Mandiri Taspen sebagai for the appointment of the Bank Mandiri Taspen as a bank to
Bank juru bayar gaji pensiunan. Sebagai bentuk apresiasi pay retirement salaries. As a form of appreciation to pensioner
kepada nasabah pensiunan, tabungan ini dibebaskan dari customers, this savings is exempt from administration fees
biaya administrasi dan dibebas saldo minimum dan tetap and is deducted from the minimum balance and still obtains
memperoleh bunga tabungan yang dihitung secara harian. savings interest calculated on a daily basis.
• Tabungan siMantap Berjangka (TSB) • siMantap Term Deposits (TSB)
Tabungan berjangka dengan setoran wajib setiap bulan It is a term deposit with a mandatory deposit every month
dengan jangka waktu yang fleksibel dengan tingkat bunga with a flexible term in a higher interest rate than other
yang lebih tinggi dari tabungan lainnya. Bertujuan untuk savings. This savings account aims to provide an opportunity
memberi kesempatan kepada nasabah untuk menyisihkan for customers to set aside their money every month so that
uangnya setiap bulan sehingga pada jangka waktu yang telah at a predetermined time period, the funds collected can be
ditetapkan, dana yang terkumpul dapat dimanfaatkan sesuai utilized according to plan.
rencana.
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• Tabungan siMantap Reward (SMARD) • siMantap Reward Savings (SMARD)
Tabungan yang diperuntukan bagi Nasabah Perorangan Savings intended for individual and corporate customers with
dan Badan yang berhadiah langsung berupa barang dengan direct prizes in the form of goods by giving the customer the
memberikan keleluasaan kepada Nasabah untuk menentukan flexibility to choose the desired prize and withdrawals can
hadiah yang diinginkan serta penarikannya hanya dapat only be made at a certain time according to the agreement
dilakukan pada jangka waktu tertentu menurut perjanjian between the bank and the customer.
antara Bank dengan Nasabah.
• Tabungan SMARD Funtastic • SMARD Funtastic Savings
Produk Tabungan dalam mata uang Rupiah sebesar nominal It is a savings product in Rupiah currency of a nominal amount
selama jangka waktu tertentu yang diselenggarakan oleh Bank for a certain period of time held by the Bank intended for
diperuntukkan bagi Nasabah Perorangan yang memberikan Individual Customers. This product provides the benefit of
benefit pembayaran bunga pasti dengan nominal tetap consistent interest payments with a fixed nominal amount
setiap bulannya selama jangka waktu tertentu berdasarkan every month for a certain period of time based on an
kesepakatan antara Bank dan Nasabah sebagai solusi bagi agreement between the Bank and the Customer. This is
pensiunan untuk bebas kuatir dalam masa pensiunnya. designed as a worry-free financial solution for retirees during
their retirement years.
• TabunganKu • TabunganKu
TabunganKu adalah tabungan untuk perorangan Warga TabunganKu is a savings for Indonesian citizens with easy
Negara Indonesia dengan persyaratan mudah dan ringan conditions that are jointly held by banks in Indonesia to foster
yang diselenggarakan secara bersama oleh bank-bank di a culture of saving and to improve people’s welfare.
Indonesia guna menumbuhkan budaya menabung serta
untuk meningkatkan kesejahteraan masyarakat.
• Deposito • Deposito
Simpanan yang pencairannya hanya dapat dilakukan pada It is a deposit that can only be disbursed for a certain period of
jangka waktu tertentu dan syarat-syarat tertentu. Deposito time and certain conditions. Bank Mandiri Taspen deposits are
Bank Mandiri Taspen adalah simpanan berjangka dalam term deposits in Rupiah with attractive interest and various
mata uang Rupiah dengan bunga menarik dan beragam other benefits.
keuntungan lainnya.
• Deposito Pro • Deposito Pro
Produk Deposito yang diintegrasikan dengan produk asuransi Deposit products combined with life insurance products
jiwa sehingga memberikan manfaat keamanan finansial to provide financial security benefits by providing death
dengan memberikan perlindungan jiwa meninggal dunia bagi protection for individual customers.
Nasabah perorangan.
• Giro • Current Account
Dana pihak ketiga dalam Rupiah yang penarikannya dapat Third-party funds in Rupiah can be withdrawn at any time
dilakukan setiap saat dengan menggunakan cek, bilyet giro, by using cheques, billet giro, other means of payment orders
sarana perintah pembayaran lainnya sesuai ketentuan yang following the provisions stipulated by Bank Mandiri Taspen.
ditetapkan Bank Mandiri Taspen.
Produk Kredit Loan Product
• Kredit Mikro • Micro Loan
- Kredit Serbaguna Mantap (KSM) - Mantap Multipurpose Loans (KSM)
Kredit serbaguna Mantap (KSM) adalah fasilitas It is loan given to employees who have a fixed income
kredit yang diberikan kepada pegawai yang memiliki or permanent profession or to certain target markets to
penghasilan tetap atau profesi tetap atau kepada target finance various kinds of needs.
market tertentu untuk membiayai berbagai macam
kebutuhannya.
- Kredit Serbaguna Mantap Perjanjian Kerja Waktu - Mantap Multipurpose Loan for Fixed Term Contract
Tertentu (KSM-PKWT) Agreement (KSM-PKWT)
Kredit multiguna yang diberikan kepada Pegawai multi-purpose loan provided to Fixed Term Contract
Perjanjian Kontrak Waktu Tertentu (PKWT) dan Agreement (PKWT) Employees and requires that Agencies/
mempersyaratkan Instansi/perusahaan/calon debitur companies/potential debtors must use Bank Payroll
wajib menggunakan layanan Payroll Bank minimal sampai services at least until the loan is paid off for consumption
dengan kredit lunas untuk tujuan konsumsi. purposes.
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Profil Perusahaan
Company Profile
- Kredit Usaha Mantap (KUM) - Mantap Business Loans (KUM)
Kredit Usaha Mantap (KUM) adalah fasilitas kredit yang It is loan given to micro entrepreneurs to finance
diberikan kepada pengusaha mikro untuk membiayai productive business needs for both investment needs and
kebutuhan usaha produktif baik untuk kebutuhan working capital needs.
investasi maupun kebutuhan modal kerja.
- Kredit Komunitas Mantap (KKM) - Mantap Community Loans (KKM)
Kredit Komunitas Mantap (KKM) adalah fasilitas kredit It is loan given to members of a business community
yang diberikan kepada anggota suatu komunitas usaha or professional organization through a pattern of
atau organisasi profesi melalui pola kerjasama untuk cooperation to finance various kinds of needs.
membiayai berbagai macam kebutuhannya.
- Kredit Mantap Sejahtera (KMS) - Mantap Prosperous Loans (KMS)
Kredit Mantap Sejahtera (KMS) adalah kredit yang It is a loan given to employees of Bank Mandiri Taspen
diberikan untuk Pegawai Bank Mandiri Taspen dengan with the purpose of using it to buy a house, renovate a
tujuan penggunaan untuk pembelian rumah, renovasi house or purchase land/lots ready to build
rumah atau pembelian tanah/kavling siap bangun
- Kredit Usaha Rakyat (KUR) Mikro - People’s Business Loans (KUR) Micro
Kredit Usaha Rakyat (KUR) Mikro adalah kredit/ It is credit/financing of working capital and/or investment
pembiayaan modal kerja dan/atau investasi kepada to individual/individual debtors, business entities and/or
debitur individu/perseorangan, badan usaha dan/ microbusiness groups that are productive and feasible but
atau kelompok usaha mikro yang produktif dan layak do not have additional collateral or insufficient additional
namun belum memiliki agunan tambahan atau agunan collateral.
tambahan belum cukup.
• Kredit Retail • Retail Loan
- Kredit Modal Kerja Retail Mantap ( KMK-RM) - Retail Working Capital Credit Mantap (KMK-RM)
Kredit Modal Kerja Retail Mantap (KMK-RM) adalah It is a credit facility that is given to individual entrepreneurs
fasilitas kredit yang diberikan kepada pengusaha or business entities to finance the company’s working
perorangan maupun berbentuk badan usaha untuk capital that runs out in one business cycle and can be
membiayai modal kerja perusahaan yang habis dalam satu extended as needed, a maximum credit period of 120
siklus usaha dan dapat diperpanjang sesuai kebutuhan , months with a limit of above IDR200 million to IDR5
jangka waktu kredit maksimal 120 bulan dengan limit billion.
diatas Rp200 juta sampai dengan Rp5 miliar.
- Kredit Investasi Retail Mantap (KI-RM) - Retail Investment Credit Mantap (KI-RM)
Kredit Investasi Retail Mantap (KI–RM) adalah fasilitas It is a credit facility that is given to individual entrepreneurs
kredit yang diberikan kepada pengusaha perorangan or business entities to finance capital goods in the context
maupun berbentuk badan usaha untuk membiayai of rehabilitation, expansion, establishment of new
barang – barang modal dalam rangka rehabilitasi, projects with repayment of proceeds from capital goods
perluasan, pendirian proyek baru yang pelunasannya dari financed, maximum credit period of 120 months with a
hasil usaha dengan barang modal yang dibiayai, jangka limit of more than IDR200 million up to IDR5 billion.
waktu kredit maksimal 120 bulan dengan limit diatas
Rp200 juta sampai dengan Rp5 miliar.
- Kredit Konsumtif Retail Mantap (KK-RM) - Retail Consumptive Credit Mantap (KK-RM)
Kredit Konsumtif Retail Mantap (KK-RM) adalah kredit It is credit given to individuals for multipurposes (not
yang diberikan kepada perorangan untuk keperluan business), a maximum credit period of 120 months with a
multiguna (bukan usaha), jangka waktu kredit maksimal limit of above IDR200 million to IDR5 billion.
120 bulan dengan limit di atas Rp200 juta sampai dengan
Rp5 miliar.
• Kredit Pensiun • Pension Loan
- Kredit Mantap Pensiun (KMP) - Mantap Pension Loans (KMP)
Kredit Mantap Pensiun (KMP) adalah fasilitas kredit yang It is loan given to pensioners for multipurpose consumptive
diberikan kepada pensiunan untuk tujuan konsumtif purposes with fixed installments covering principal and
multiguna dengan angsuran tetap mencakup pokok dan interest where installments are paid for a certain period
bunga dimana angsuran dibayar selama periode tertentu in accordance with the agreed upon source of payment
sesuai dengan yang diperjanjikan dengan sumber from monthly retirement salary.
pembayaran dari gaji pensiun bulanan.
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- Kredit Mantap Pra Pensiun (KMPP) - Mantap Pre-Pension Loans (KMPP)
Kredit Mantap Pra pensiun (KMPP) adalah fasilitas kredit It is the loan given to civil servants, members of the
yang diberikan kepada PNS, Anggota TNI, POLRI, Pegawai TNI, POLRI, TNI/POLRI Civil Servants who will enter a
Sipil TNI/POLRI yang akan memasuki Batas Usia Pensiun continuous Pension Age Limit (BUP) with the pension and
(BUP) yang bersambungan dengan masa pensiun dan payment of Retirement Salaries through the Bank.
pembayaran Gaji Pensiun melalui Bank.
- New Kredit Mantap Pra Pensiun (New KMPP) - New Mantap Pre-Pension Loan (New KMPP)
fasilitas kredit yang diberikan kepada BUP dan dilanjutkan loan facilities provided to BUP and continued into
ke masa pensiun untuk tujuan konsumsi dengan retirement for consumption purposes with fixed
angsuran tetap mencakup pokok dan bunga, dimana installments covering principal and interest. Repayments
angsuran dibayar dari gaji pegawai aktif dan manfaat are made through deductions from active employee
pensiun bulanan selama periode tertentu sesuai yang salaries and monthly pension benefits for a certain period
diperjanjikan. as agreed.
- Kredit Mantap Pra Pensiun Usaha (KMPP Usaha) - Mantap Pre-Pension Business Loans (KMPP Usaha)
Kredit Mantap Pra Pensiun Usaha (KMPP Usaha) adalah It is loan facility provided to Civil Servants (PNS), TNI/POLRI
fasilitas kredit yang diberikan kepada Pegawai Negeri Members, and TNI/POLRI Civil Servants who will enter the
Sipil (PNS), Anggota TNI/POLRI, dan Pegawai Sipil TNI/ Retirement Age Limit (BUP) and continue into retirement
POLRI yang akan memasuki Batas Usia Pensiun (BUP) dan for capital purposes business, with fixed installments
dilanjutkan ke masa pensiun untuk tujuan modal usaha, including principal and interest wherein the installments
dengan angsuran tetap mencakup pokok dan bunga are paid for a certain period in accordance with the
dimana angsuran dibayar selama periode tertentu sesuai agreement.
dengan yang diperjanjikan.
- New Kredit Mantap Pra Pensiun Usaha (New KMPP - New Mantap Pre-Pension Business Loan (New KMPP
Usaha) Usaha)
Fasilitas kredit yang diberikan kepada BUP dan dilanjutkan loan facilities provided to BUP and continued into
ke masa pensiun untuk tujuan modal kerja/usaha dengan retirement for working capital/business purposes with
angsuran tetap mencakup pokok dan bunga, dimana fixed installments covering principal and interest. The
angsuran dibayar dari gaji pegawai aktif, manfaat pensiun installments are paid from active employee salaries,
bulanan, dan pendapatan usaha selama periode tertentu monthly pension benefits, and business income during a
sesuai yang diperjanjikan. certain period as agreed.
- Kredit Mantap Usaha Pensiun (KMUP) - Mantap Pension Business Loans (KMUP)
Kredit Mantap Usaha Pensiun (KMUP) adalah fasilitas It is loan given to entrepreneurs who have additional
kredit yang diberikan kepada wirausaha yang memiliki income from Retirement Salaries for the purpose of
tambahan penghasilan dari Gaji Pensiun untuk tujuan business capital with fixed installments covering principal
modal usaha dengan angsuran tetap mencakup pokok and interest where installments are paid for a certain
dan bunga dimana angsuran dibayar selama periode period in accordance with the agreed upon with sources
tertentu sesuai dengan yang diperjanjikan dengan sumber of payment from business income and monthly Pension
pembayaran dari hasil usaha dan Gaji Pensiun bulanan. Salaries.
• Kredit Agunan Tunai • Cash Collateral Loan
Kredit dengan Agunan Tunai adalah fasilitas kredit yang Loan with Cash Collateral is a credit facility provided to
diberikan kepada nasabah perorangan, usaha perorangan atau individual customers, individual businesses or business entities
badan usaha dengan agunan Deposito Bank Mandiri Taspen. with Bank Mandiri Taspen Deposit collateral.
• Kredit Tanpa Agunan • Unsecured Loans
- Kredit Tanpa Agunan Pegawai Tetap Aktif - Non-Collateral Loan for Permanent Active Employees
kredit yang diberikan kepada Pegawai Aktif PNS, Anggota loan given to Active Civil Servants, TNI/POLRI Members,
TNI/POLRI, Pegawai Sipil TNI/POLRI, dan Pegawai BUMN/ TNI/POLRI Civil Servants, and BUMN/BUMD/Private
BUMD/Swasta yang berstatus pegawai tetap untuk Company Employees who have permanent employee
membiayai berbagai macam kebutuhannya status to finance various kinds of needs.
- Kredit Tanpa Agunan Pegawai Kontrak Aktif - Non-Collateral Loan for Active Contract Employees
kredit yang diberikan kepada Pegawai Pemerintah loan given to Government Employees with Work
dengan Perjanjian Kerja (PPPK), Pegawai Pemerintah Agreements (PPPK), Non-Civil Servant Government
Non Pegawai Negeri (PPNPN), Pegawai Penyedia jasa Employees (PPNPN), Individual Other Service Provider
Lainnya Perorangan (PJLP) dan Pegawai BUMN/BUMD/ Employees (PJLP) and BUMN/BUMD/Private Employees
Swasta yang berstatus pegawai kontrak untuk membiayai who have contract employee status to finance various
berbagai macam kebutuhannya. kinds of needs.
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Profil Perusahaan
Company Profile
• Kredit Kendaraan Bermotor Joint Financing • Joint Financing Motor Vehicle Loan
Fasilitas kredit kepemilikan kendaraan bermotor yang diberikan Motor vehicle ownership loan facilities provided by
oleh Multifinance dan Bank melalui pola pembiayaan (joint Multifinance and Banks through a financing pattern (joint
finance) sesuai dengan porsi pembiayaan yang disepakati. finance) in accordance with the agreed financing portion.
Jasa Layanan Services
• Mantap Cash Management • Mantap Cash Management
Mantap Cash Management adalah layanan pengelolaan Mantap Cash Management is a financial management service
keuangan yang ditujukan bagi Nasabah non-perorangan intended for non-individual customers (institutions) where
(institusi) dimana, Nasabah dapat melakukan pengelolaan customers can manage their finances directly through real-
keuangannya langsung melalui fasilitas online secara real- time online facilities via web applications. Mantap Cash
time melalui web aplikasi. Fitur Mantap Cash Management Management features include:
antara lain:
a. Informasi Rekening. Nasabah mendapatkan informasi a. Account Information. Customers get account information
rekening dan transaksi perusahaan yang meliputi rekening and company transactions which include current accounts
koran dan posisi saldo per rekening kelolaan perusahaan and balance positions per registered company managed
yang didaftarkan serta laporan rekening Institusi yang account and institutional account reports that can be
dapat diunduh dalam format pdf. downloaded in a pdf format.
b. Transfer. Memberikan akses untuk melakukan aktivitas b. Transfer. Provides access to conduct outgoing transfer
transfer keluar, yaitu pemindahan dana dari satu rekening activities, namely the transfer of funds from one account
ke rekening lainnya di Bank Mantap serta pengiriman to another at Bank Mantap as well as remittances to
uang ke rekening Bank domestik (transfer online, SKN/ domestic bank accounts (online transfers, SKN/RTGS,
RTGS, BIFast). BIFast).
c. Payroll. Nasabah dapat melakukan pembayaran gaji/ c. Payroll. Customers can make salary/wage payments for
upah untuk karyawannya dengan mudah menggunakan their employees easily using a security mechanism against
mekanisme pengamanan terhadap perubahan data upah changes in wage data and the sustainability of account
dan kesesuaian nomor rekening serta nama dari pemilik numbers and names of account holders. Currently
rekening. Saat ini mengakomodir payroll dengan rekening accommodating payroll with Bank Mandiri Taspen
tujuan Bank Mandiri Taspen (one to many bulk payment). destination account (one to many bulk payment).
d. Pembayaran pajak, memberikan kemudahan Nasabah d. Tax payment. Providing convenience for customers to
guna memenuhi kewajiban pembayaran pajak (DJA, fulfill tax payment obligations (DJA, DGT, DGCE), state
DJP, DJBC), Penerimaan negara yang dibayarkan revenues paid using the MPN G3 billing system include:
menggunakan sistem billing MPN G3 antara lain: Pajak, Taxes, Customs and Excise, Non-Tax State Revenue
Bea dan Cukai, Penerimaan Negara Bukan Pajak (PNBP), (NTSR), Expenditure Refunds, Non-Budgetary Revenue,
Pengembalian Belanja, Penerimaan Non Anggaran, dan and Financing Revenue.
Penerimaan Pembiayaan.
• Movin by Bank Mandiri Taspen • Movin by Bank Mandiri Taspen
Movin by Bank Mandiri Taspen merupakan layanan elektronik Movin by Bank Mandiri Taspen is an electronic channel
chanel dari Bank untuk melakukan transaksi finansial dan non service from the bank to conduct financial and non-financial
finansial dengan fitur-fitur seperti cek saldo, transfer, tranfer transactions with features such as checking balances,
BI Fast, bayar tagihan, top up e-wallet, beli pulsa dan token transfers, BI Fast transfers, paying bills, topping up e-wallets,
listrik, tarik tunai di merchant yang telah bekerjasama, dan buying credit and electricity tokens, withdrawing cash at
lainnya seperti cek deposito, lokasi ATM dan lokasi kantor merchants who have collaborated, and others such as
Cabang serta absen pensiun bagi nasabah pensiunan. checking deposits, ATM locations and branch office locations
and pension absences for retired customers
• Referensi Bank • Bank’s Reference
Surat keterangan yang diterbitkan oleh Bank Mandiri It is certificate issued by Bank Mandiri Taspen at the request
Taspen atas dasar permintaan nasabah perorangan maupun of individual or corporate customers for certain purposes that
perusahaan untuk tujuan tertentu yang bersifat tidak are non-binding, non-promising and provide no guarantee
mengikat, tidak menjanjikan dan tidak memberikan jaminan as a reference that the customer is well known by the bank
sebagai referensi bahwa nasabah dikenal baik oleh bank (customer bona fides).
(bonavitas nasabah).
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• Transfer • Transfer
Jasa pengiriman uang yang dilaksanakan atas permintaan dan Money transfer services carried out on request and for the
untuk kepentingan nasabah. Untuk memberikan kemudahan benefit of customers to provide convenience in money transfer/
dalam transaksi pengiriman uang/pembayaran dalam mata payment transactions in rupiah currency at competitive costs.
uang rupiah dengan biaya yang kompetitif.
• Layanan Pembayaran (Online Payment) • Payment Service (Online Payment)
Layanan Pembayaran Bank Mandiri Taspen dapat dilakukan di Bank Mandiri Taspen Payment Services can be carried out
seluruh Kantor Cabang Bank Mandiri Taspen, agar nasabah at all Bank Mandiri Taspen branch offices so that customers
dapat melakukan pembayaran tagihan pasca bayar maupun can make postpaid bill payments as well as purchase prepaid
pembelian token listrik prabayar dan pulsa telepon seluler. electricity tokens and cellular phone credit.
• Inkaso • Inkaso
Layanan Bank Mandiri Taspen untuk penagihan pembayaran Bank Mandiri Taspen services for billing payments for valuable
atas surat/ dokumen berharga kepada pihak ketiga di letters/documents to third parties in other places or cities
tempat atau kota lain di dalam negeri dengan memberikan in the country by providing convenience to Customers in
kemudahan kepada Nasabah dalam penagihan pembayaran collecting payments for documents at competitive costs.
atas warkat-warkat dengan biaya yang kompetitif.
• Agen Penjual Efek Reksa Dana • Mutual Fund Selling Agent
Kerja sama dengan Mandiri Sekuritas untuk Sub Mitra Collaboration with Mandiri Sekuritas for Sub Distribution
Distribusi Penjualan Surat Berharga Negara (SBN) Ritel. Produk Partners for Retail Government Securities (SBN) Sales. The
yang ditawarkan adalah Sukuk Ritel (SR) seri SR017, Obligasi products offered are Retail Sukuk (SR) SR017 series, Retail
Negara Ritel (ORI) seri ORI022, Sukuk Ritel (ST) seri ST009. State Bonds (ORI) ORI022 series, Retail Sukuk (ST) ST009
series.
• QRIS Acquirer • QRIS Acquirer
QRIS Acquirer adalah layanan pembayaran non tunai pada QRIS Acquirer is a non-cash payment service for merchants
merchant agar customernya dapat melakukan pembayaran that their customers can make payments using Bank Indonesia
menggunakan scan QRIS terstandarisasi Bank Indonesia yang standardized QRIS scans that are generated dynamically or
di generate secara dinamis maupun statis. statically.
• Virtual Account • Virtual Account
Layanan produk yang berfungsi untuk mempermudah A product service that serves to facilitate merchants in
merchant dalam melakukan rekonsiliasi pembayaran. Nomor reconciling payments. Virtual Account Number is an account
Virtual Account adalah nomor rekening atau identifikasi number or unique identification that has a parent account
unik yang memiliki induk rekening dan digunakan untuk and used to conduct financial transactions, especially in the
melakukan transaksi keuangan, terutama dalam konteks context of non-cash or electronic transactions.
transaksi non-tunai atau elektronik.
• WhatsApp Banking • WhatsApp Banking
Layanan Bank Mandiri Taspen untuk memberikan informasi A Services to provide information to customers to find out
kepada nasabah untuk dapat mengetahui informasi produk information on Bank Mandiri Taspen products and services.
dan layanan Bank Mandiri Taspen. Layanan WhatsApp WhatsApp Banking service can be accessed via WhatsApp
Banking dapat diakses melalui WhatsApp Messenger Messenger using a smartphone or tablet.
menggunakan smartphone atau tablet
PT Bank Mandiri Taspen
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Profil Perusahaan
Company Profile
Daftar Keanggotaan Asosiasi
List of Association Membership
Sebagai lembaga jasa keuangan, Bank Mandiri Taspen bergabung As a financial services institution, Bank Mandiri Taspen joined and
dan aktif di berbagai asosiasi atau lembaga yang relevan dengan was active in various associations or institutions relevant to the
bisnis utama Perusahaan. Dengan demikian, Bank bisa mengikuti Company’s main business. Thus, the Bank could follow the latest
perkembangan, isu atau topik terbaru, serta saling bertukar developments, issues or topics, as well as exchange information
informasi dan memberikan saran/masukan untuk kemajuan and provide suggestions/input for mutual progress. During
bersama. Selama tahun 2024, Bank Mandiri Taspen bergabung di 2024, Bank Mandiri Taspen joined the following associations/
asosiasi/perhimpunan/lembaga nasional berikut: associations/institutions:
1. Badan Musyawarah Perbankan Daerah (BMPD) Bali 1. BMPD (Regional Banking Consultative Body) Bali
2. Perbanas 2. Perbanas
3. Ikatan Bankir Indonesia (IBI) 3. Indonesian Bankers Association (IBI)
4. Badan Musyawarah Perbankan Daerah (BMPD) 4. Regional Banking Consultative Body (BMPD)
5. Forum Komunikasi Lembaga Jasa Keuangan (FKLJK) 5. Communication Forum for Financial Services Institutions
(FKLJK)
6. Lembaga Alternatif Penyelesaian Sengketa Perbankan 6. Alternative Indonesian Banking Dispute Resolution Institution
Indonesia (LAPSI) (LAPSI)
7. Asosiasi Sistem Pembayaran Indonesia (ASPI) 7. Indonesian Payment System Association (ASPI)
8. Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) 8. Association of Government Securities Merchants (AGSM)
9. Forum Komunikasi Direktur Operasional Perbankan (FKDOP) 9. Association of Government Operational Merchants (AGOM)
10. Ikatan Akuntan Indonesia (IAI) 10. Indonesian Accountants Association (IAI)
11. Association Cambiste Internationale (ACI) 11. Association Cambiste Internationale (ACI)
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Wilayah
Operasional
Operational Area
Tabel Jaringan Kantor Bank Mandiri Taspen 5 (Lima) Tahun Terakhir
Table of the Last 5 Years Bank Mandiri Taspen’s Office Network
Jenis Kantor 2024 2023 2022 2021 2020 Office Type
Kantor Pusat Operasional 1 1 1 1 1 Operational Headquarters
Koordinator Wilayah 9 9 7 5 5 Regional Coordinator
Kantor Cabang 39 39 40 41 41 Branch Office
Kantor Cabang Pembantu 250 251 247 240 64 Sub-branch Office
Kantor Kas* - - - - 112 Cash Office*
Kantor Fungsional 1 1 3 3 56 Functional Office
Kantor Cabang Pembantu Mobile* - - 148 148 152 Mobile Sub-Branch Office *
ATM **
12,892 15,344 13,068 15,344 15,344 ATM**
*
Sesuai Peraturan otoritas Jasa Keuangan (POJK) Nomor 12/POJK.03/2021 tentang Bank Umum, Kantor kas dan Kantor Cabang Pembantu Mobile dicatatkan sebagai KCP.
In accordance with OJK Regulation Number 12/POJK.03/2021 concerning Commercial Banks, Cash Offices and Mobile Sub-Branch Offices are registered as KCP.
**
Pada tahun 2016 Bank Mandiri Taspen mulai memanfaatkan jaringan ATM Bank Mandiri.
In 2016 Bank Mandiri Taspen began to utilize the Bank Mandiri ATM network.
Keterangan: Bersamaan dengan pemindahan alamat Kantor Pusat Ke Jakarta dari Bali, Ijin KPO dipisah menjadi KP dan KC sesuai dengan ketentuan pemindahan alamat KP
Note: in conjunction with the relocation of the Head Office address to Jakarta from Bali, the KPO license was separated into Head Office (HO) and Branch Office (BO) in accordance
with the KP address transfer provisions
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Profil Perusahaan
Company Profile
Data Jaringan Kantor per Provinsi Tahun 2024
Table of Office Network Data per Province in 2024
Izin Kantor
Office Permit
Distribution
Provinsi
Province Grand
KPO KC KCP KF
Total
Nanggroe Aceh Darussalam 0 0 0 0 0
Sumatera Utara / North Sumatera 0 2 14 0 16
Distribution 1 Sumatera Barat / West Sumatera 0 1 7 0 8
Riau 0 1 6 0 7
Kepulauan Riau 0 1 1 0 2
Jambi 0 1 4 0 5
Bengkulu 0 1 4 0 5
Distribution 2 Sumatera Selatan / South Sumatera 0 1 6 0 7
Lampung 0 1 6 0 7
Bangka Belitung 0 0 2 0 2
PT Bank Mandiri Taspen
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Izin Kantor
Office Permit
Distribution
Provinsi
Province Grand
KPO KC KCP KF
Total
Banten 0 1 5 0 6
Distribution 3
DKI Jakarta (JABODEBEK) 1 2 17 0 20
Distribution 4 Jawa Barat / West Java 0 3 24 0 27
Daerah Istiwewa Yogyakarta 0 1 5 0 6
Distribution 5
Jawa Tengah / Central Java 0 4 30 0 34
Distribution 6 Jawa Timur / East Java 0 4 35 0 39
Bali 0 2 21 1 24
Distribution 7 Nusa Tenggara Barat 0 1 6 0 7
Nusa Tenggara Timur 0 1 7 0 8
Kalimantan Barat / West Kalimantan 0 1 5 0 6
Kalimantan Selatan / South Kalimantan 0 1 4 0 5
Distribution 8 Kalimantan Tengah / Central Kalimantan 0 1 4 0 5
Kalimantan Timur / East Kalimantan 0 1 3 0 4
Kalimantan Utara / North Kalimantan 0 0 2 0 2
Sulawesi Utara / North Sulawesi 0 1 4 0 5
Gorontalo 0 0 1 0 1
Sulawesi Barat / West Sulawesi 0 0 2 0 2
Sulawesi Selatan / South Sulawesi 0 1 9 0 10
Sulawesi Tengah / Central Sulawesi 0 1 4 0 5
Sulawesi Tenggara / Southeast Sulawesi 0 1 4 0 5
Maluku 0 1 2 0 3
Distribution 9
Maluku Utara / North Maluku 0 0 1 0 1
Papua Barat / West Papua 0 1 0 0 1
Papua 0 1 2 0 3
Papua Tengah / Central Papua 0 0 1 0 1
Papua Pegunungan / Papua Mountain 0 0 0 0 0
Papua Selatan / South Papua 0 0 1 0 1
Papua Barat Daya / Southwest Papua 0 0 1 0 1
Grand Total 1 39 250 1 291
KPO : Kantor Pusat Operasional / Operational Headquarters KCP : Kantor Cabang Pembantu / Sub-branch Office
KC : Kantor Cabang / Branch Office KF : Kantor Fungsional / Functional Office
Inovasi Outlet dan ATM Outlet and ATM Innovation
Sejalan dengan pengembangan bisnis yang telah direncanakan In line with the business development that has been planned,
Bank Mandiri Taspen terus berupaya meningkatkan strategi Bank Mandiri Taspen continues to improve its marketing strategy
pemasarannya dengan melakukan terobosan dan inovasi dari by making breakthroughs and innovations in terms of products
segi produk maupun pelayanan dengan berusaha mengakomodir and services by trying to accommodate all customer needs. One
segala kebutuhan nasabah. Salah satu terobosan Bank Mandiri of Bank Mandiri Taspen's breakthroughs is implementing outlet
Taspen yaitu melaksanakan inovasi outlet. innovation.
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Profil Perusahaan
Company Profile
Dari segi tampilan outlet Bank Mandiri Taspen mengalami In terms of appearance, Bank Mandiri Taspen outlets experiences
transformasi yang signifikan dibandingkan sebelumnya dengan a significant transformation compared to the previous one
menyesuaikan pada target nasabahnya, salah satunya nasabah by adjusting their target customers, one of whom is pension
pensiunan, sehingga outlet di desain menyesuaikan kebutuhan customers, so that the outlet is designed to adjust the needs
pensiunan. Bank Mandiri Taspen telah memberikan layanan ruang of pensioners. Bank Mandiri Taspen has provided health room
kesehatan yang dilengkapi dengan tempat tidur periksa, kursi services equipped with check beds, wheelchairs, oxygen cylinders,
roda, tabung oksigen, obat-obatan dan sarana kesehatan lainnya medicines and other health facilities to serve customers at certain
untuk melayani nasabah pada waktu tertentu. Di samping itu, times. In addition, the design of furniture uses a soft tase color,
design furniture menggunakan soft tase color, desain ergonomis, ergonomic design, the chair which is not too low and soft, making
kursi tidak terlalu rendah dan empuk sehingga memudahkan it easier for pension custormers to move and provide comfort.
nasabah pensiunan untuk beraktivitas dan memberikan rasa
nyaman.
Bank Mandiri Taspen juga menyiapkan fasilitas Graha Mantap, Bank Mandiri Taspen also prepares Graha Mantap facilities, which
yaitu berupa fasilitas tempat yang disediakan bagi para pensiunan was a place provided for retirees to carry out authentication
untuk melakukan kegiatan otentifikasi dengan nyaman dan bisa activities comfortably and can be used as a venue for retirees’
dimanfaatkan sebagai tempat kegiatan-kegiatan para pensiunan. activities.
Bank Mandiri Taspen juga telah menyediakan toilet disabilitas yang Bank Mandiri Taspen has also provided disability toilets designed
didesain bagi nasabah yang berkebutuhan khusus. Toilet didesain for customers with special needs. The toilet is designed with a
dengan lebar, akses sesuai ukuran kursi roda dan pendamping, wide, access to the size of a wheelchair and companion, equipped
dilengkapi dengan railing pengaman di dinding. with a safety railing on the wall.
Terkait dengan jaringan ATM, sejak tahun 2016 Bank Mandiri Regarding the ATM network, since 2016 Bank Mandiri Taspen
Taspen bekerja sama dengan Bank Mandiri untuk memanfaatkan has been working with Bank Mandiri to utilize the Bank Mandiri
jaringan ATM Bank Mandiri, dengan demikian nasabah Bank ATM network. Thus, Bank Mandiri Taspen customers can use
Mandiri Taspen dapat menggunakan Switching Bank Mandiri Bank Mandiri Switching so that Bank Mandiri Taspen (Issuer) ATM
agar Pemegang kartu ATM Bank Mandiri Taspen (Issuer) dapat card holders can transact at 15,344 BMRI (Acquier) ATM machines
bertransaksi di mesin ATM BMRI (Acquirer) yang berjumlah throughout Indonesia and there are 78 Bank Mandiri Taspen
15.344 buah di seluruh Indonesia dan Terdapat 78 cabang Bank branches facilitated with ATM machines Mandiri Bank. As for
Mandiri Taspen yang difasilitasi dengan Mesin ATM Bank Mandiri, transactions, you can use the entire Mandiri ATM Network, ATMB
Sedangkan untuk Transaksi bisa menggunakan seluruh Jaringan and Merah Putih ATMs. The basis of the cooperation agreement is
ATM Mandiri, ATMB dan ATM Merah putih. Dasar perjanjian contained in the agreement no. DBT.TBR/PKS/011/2016 and No.
kerjasama tersebut tertuang dalam perjanjian No. DBT.TBR/ DIR.PKS/021B/IV/2016 dated April 4, 2016 and lastly in addendum
PKS/011/2016 dan No. DIR.PKS/021B/IV/2016 tanggal 4 April with Cooperation Agreement Number DIR.ADD/006/ IV/2021 and
2016 dan terakhir di addendum dengan Perjanjian Kerja Sama Number JRB.TBR/PKS/TBB.147/2021 dated April 05, 2021. With
No. DIR.ADD/006/IV/2021 dan No. JRB.TBR/PKS/TBB.147/2021 With this synergy, Bank Mandiri Taspen closed all Bank Mandiri
tanggal 05 April 2021. Dengan adanya sinergi tersebut Bank Taspen ATMs.
Mandiri Taspen menutup seluruh ATM Bank Mandiri Taspen.
Mandiri Agen Mandiri Agent
Mandiri Agen merupakan kerjasama dengan Bank Mandiri dalam Mandiri Agent is a collaboration with Bank Mandiri in providing
menyediakan layanan keuangan dan kemudahan akses transaksi financial services and easy access to transactions through Mandiri
melalui Mandiri Agen bagi nasabah Bank Mandiri Taspen. Target Agent for Bank Mandiri Taspen customers. The target users of
Pengguna dalam Mandiri Agen ini adalah Nasabah Bank Mandiri this Mandiri Agent are Bank Mandiri Taspen customers who have
Taspen yang memiliki Kartu Debit. Wilayah Implementasi dari Debit Cards. Implementation areas of Mandiri Agents include pilot
Mandiri Agen meliputi Pilot Project di Palembang, Tanjung Selor projects in Palembang, Tanjur Selor and Atambua. Currently, it can
dan Atambua. Saat ini telah dapat dilayani di seluruh Mandiri be served at all Mandiri Agents throughout Indonesia. Currently,
Agen seluruh Indonesia. Saat ini seluruh nasabah Bank Mandiri all Bank Mandiri Taspen customers who have a debit card with a
Taspen yang telah memiliki kartu debit dengan lokasi jauh dari remote location from the branch can utilize the Mandiri Agent
Cabang dapat memanfaatkan jaringan Mandiri Agen kelolaan network managed by Bank Mandiri for financial transactions such
Bank Mandiri untuk bertransaksi keuangan seperti tarik tunai, as cash withdrawals, transfers, and payments and purchases.
transfer, serta pembayaran dan pembelian.
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Struktur Organisasi
Organizational Structure
Dewan Komisaris Direktur Utama
Board of Commissioners President Director
Elmamber Petamu Sinaga
Komite Remunerasi
Komite Pemantau Risiko
Komite Audit dan Nominasi
Risk Monitoring
Audit Committee Remuneration and
Committee
Nomination Committee
Finance, Risk &
Business
Operations
Maswar Purnama Putu Apriyanto
Distribution &
Internal Audit SPM & Accounting
Portfolio Management
M. Jacobie Henry Widojono Erlinda Rusda Agus Syaiful Anwar
Human Capital Consumer Business &
Risk Management
Recovery
Oktaria Ineztianty Mohamad Razif Roni Girsang
Pension Business Central Operation
Mochammad Azis Yusup David Pardomuan Nababan (Pj)
Treasury Credit Operation
Aldien Haekalani Sang Ketut Miasa
Funding & Procurement & Asset
Investment Product Management
Yuli Christiani Clara Sangkot Parangin-Angin
Network Development
Tulus Parulian Hutabarat
Operational Excellence &
Customer Experience
Harsono Rudi Firnadi
Komite IT Komite Kredit Komite Alco Komite Manajemen Risiko Komite Kebijakan Perkreditan
IT Committee Credit Committee Alco Committee Risk Management Committee Credit Policy Committee
Directorat Division Unit / Team
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Profil Perusahaan
Company Profile
Struktur Organisasi di Bank Mandiri Taspen telah disahkan The Organizational Structure at Bank Mandiri Taspen has been
berdasarkan Berdasarkan Keputusan Direksi Nomor KEP.DIR/043/ approved based on Directors Decree Number KEP.DIR/043/
IX/2024 tanggal 30 September 2024 tentang Perubahan Struktur IX/2024 dated September 30, 2024 concerning Changes to
Organisasi PT Bank Mandiri Taspen. Berikut Struktur Organisasi the Organizational Structure of PT Bank Mandiri Taspen. The
Bank Mandiri Taspen per 31 Desember 2024. following is the Organizational Structure of Bank Mandiri Taspen
as of December 31, 2024.
Compliance
IT & Digital
& Control
Widi Nugroho Resi Lora
Information Technology
Compliance
Planning & Development
Hendi Hadianto Sisi Rahmina
Information Technology Corporate Secretary
Operations & Legal
Fajar M. S. Sukmono Errinto Sahat Pahala Pardede
CISO Risk Business
Control
Purnama Sulfa Syukur Aditya Subiyanto
Digital Banking Product Pension & Loyalty
Management
Pangrukti Kisbandini Tambos Hutabarat
Digital Transformation
Mohammad Guntur
Nama anggota Dewan Komisaris yaitu sebagai berikut: Names of the members of the Board of Commissioners are as follows:
1. Mustaslimah : Komisaris Utama 1. Mustaslimah : President Commisioner
2. Hendrika Nora Osloi Sinaga : Komisaris 2. Hendrika Nora Osloi Sinaga : Commisioner
3. Suhajar Diantoro* : Komisaris 3. Suhajar Diantoro* : Commisioner
4. Boedi Armanto : Komisaris Independen 4. Boedi Armanto : Independent Commisioner
*sedang dalam proses uji kemampuan dan kepatutan OJK. *Currently in the process of OJK’s fit and proper test.
Nama anggota Komite di bawah Dewan Komisaris per 31 Desember 2024 yaitu sebagai Names of Committee members under the Board of Commissioners as of December 31,
berikut: 2024 are as follows:
1. Komite Audit: Boedi Armanto (Ketua Merangkap Anggota), Rety Listya Handayani 1. Audit Committee: Boedi Armanto (Chairman Concurrently Member), Rety Listya
(Anggota Pihak Independen), dan Agus Slamet Riyadi (Anggota Pihak Independen). Handayani (Independent Party Member), dan Agus Slamet Riyadi (Independent Party
Member).
2. Komite Remunerasi dan Nominasi: Mustaslimah (Anggota), Hendrika Nora Osloi 2. Remuneration and Nomination Committee: Mustaslimah (Member), Hendrika Nora
Sinaga (Anggota), Boedi Armanto (Anggota), dan Oktaria Ineztianty (Anggota Osloi Sinaga (Member), Boedi Armanto (Member), dan Oktaria Ineztianty (Member
Merangkap Sekretaris). Concurrently Secretary).
3. Komite Pemantau Risiko: Boedi Armanto (Ketua Merangkap Anggota), Wignyo M. 3. Risk Monitoring Committee: Boedi Armanto (Chairman Concurrently Member), Wignyo
Mulyono (Anggota Pihak Independen) dan Istu Wahudi (Anggota Pihak Independen). M. Mulyono (Independent Party Member) dan Istu Wahudi (Independent Party Member).
Nama anggota Komite di bawah Direksi disampaikan pada bagian Tata Kelola The names of Committee members under the Board of Directors are submitted in the
Perusahaan. Corporate Governance section.
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Profil Direksi
Directors Profile
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas • Bachelor of Economics in Accounting from the
Sumatera Utara – Medan (1995). University of North Sumatra – Medan (1995).
• Master of Business Administration (MBA) dari • Master of Business Administration (MBA)
Universitas Gadjah Mada (2010). from Gadjah Mada University (2010).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 7, Qualification 7 Risk Management Certification,
Lembaga Sertifikasi Profesi Perbankan Jakarta Jakarta Banking Professional Certification Institute.
Pengalaman Kerja Work Experience
• Tata Usaha Kantor Cabang Belawan, Bank • Branch Office Administration, Belawan
Bumi Daya (1997-1998). Branch, Bank Bumi Daya (1997-1998)
Elmamber Petamu Sinaga • Loan Administration Clerk Kantor Cabang • Loan Administration Clerk at Belawan Branch
Belawan, Bank Bumi Daya (1998-1998). Office, Bank Bumi Daya (1998-1998).
Direktur Utama
• Kasie Kantor Pusat, Bank Bumi Daya (1998- • Section Head of Central Office, Bank Bumi
President Director 1999). Daya (1998-1999).
• AM - Officer Financial Reporting, Bank • AM - Officer Financial Reporting, Bank
Lahir di Jakarta pada tahun Mandiri (1999-2001). Mandiri (1999-2001).
• AM - Section Head Tax Management, Bank • AM - Section Head of Tax Management, Bank
1970. Usia 54 tahun Per Mandiri (2001-2003). Mandiri (2001-2003).
Desember 2024. / Born in • SRM - Section Head Tax ARTS 23 & 26 - Tax • SRM - Section Head of Tax ARTS 23 & 26 - Tax
Jakarta in 1970. Age 54 Management, Bank Mandiri (2003-2004). Management, Bank Mandiri (2003-2004).
years as of December 2024. • AVP - Dept Head Tax Management, Bank • AVP - Dept Head of Tax Management, Bank
Mandiri (2004-2005). Mandiri (2004-2005).
• VP - Dept Head Tax Management, Bank • VP - Dept Head of Tax Management, Bank
Mandiri (2006-2009). Mandiri (2006-2009).
Domisili / Domicile: • VP - Dept Head Financial Reporting, Bank • VP - Dept Head of Financial Reporting, Bank
Jakarta, Indonesia Mandiri (2009-2010). Mandiri (2009-2010).
• VP - Dept Head Financial Planning & Control, • VP - Dept Head of Financial Planning &
Bank Mandiri (2010-2014). Control, Bank Mandiri (2010-2014).
Warga negara Indonesia • VP - Dept Head Decision Support Micro & • VP - Dept Head of Decision Support Micro &
Indonesian citizens Retail Banking, Bank Mandiri (2014-2015). Retail Banking, Bank Mandiri (2014-2015).
• VP - Dept Head Decision Support - Micro & • VP - Dept Head of Decision Support - Micro &
Business Banking - SPM Group, Bank Mandiri Business Banking - SPM Group, Bank Mandiri
(2015-2017). (2015-2017).
• SVP - Group Head Accounting, Bank Mandiri • SVP - Group Head of Accounting, Bank
(2016-2017). Mandiri (2016-2017).
• SVP - Group Head Strategy & Performance • SVP - Group Head of Strategy & Performance
Management, Bank Mandiri (2017-2020). Management, Bank Mandiri (2017-2020).
• SEVP Treasury & Recovery, Bank Mandiri • SEVP Treasury & Recovery, Bank Mandiri
Taspen (2020-2021) Taspen (2020-2021)
• Direktur Utama Bank Mandiri Taspen • President Director of Bank Mandiri Taspen
(2021-sekarang). (2021-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Utama Bank Mandiri Appointed as President Director of Bank Mandiri
Taspen untuk pertama kalinya sejak 19 Januari Taspen for the first time since January 19, 2021
2021 berdasarkan akta keputusan Sirkuler No. based on Circular Decree No. 31 of 2021 passed
31 tahun 2021 lulus fit and proper test OJK pada the OJK fit and proper test on December 23,
tanggal 23 Desember 2020. Diangkat kembali 2020. Reappointed as President Director for the
sebagai Direktur Utama untuk periode kedua second term based on circular decision deed No.
berdasarkan akta keputusan sirkuler No. 21 21 of 2023 dated June 27, 2023.
tahun 2023 tanggal 27 Juni 2023.
Periode Jabatan Serving Period
• Periode I - 19 Januari 2021 sampai dengan • Period I - January 19, 2021 until the closing of
penutupan RUPS 2023. the 2023 GMS.
• Periode II - 27 Juni 2023 sampai dengan • Period II - June 27, 2023 until the closing of
penutupan RUPS 2026. the 2026 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Profil Perusahaan
Company Profile
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Manajemen dari Universitas • Bachelor of Management Economics from
Gadjah Mada (1991). Gadjah Mada University (1991).
• Magister Business Finance dari Oklahoma City • Master of Business Finance from Oklahoma
University (1993). City University (1993).
• Doktor Ilmu Administrasi Bisnis dari Universitas • Doctor of Business Administration from
Brawijaya (2021). Brawijaya University (2021).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 7, Qualification 7 Risk Management Certification,
Lembaga Sertifikasi Profesi Perbankan Jakarta. Jakarta Banking Professional Certification Institute.
Pengalaman Kerja Work Experience
Maswar Purnama • MGR - Senior Officer Organizational Effectiveness • MGR - Senior Officer Organizational Effectiveness
Job Analysis, Bank Mandiri (2000-2001) Job Analysis, Bank Mandiri (2000-2001)
Direktur Business
• AVP - DH Management Trainee Program, • AVP - DH Management Trainee Program,
Director of Business Bank Mandiri (2001-2003) Bank Mandiri (2001-2003)
• AVP - DH Training Program Delivery, Bank • AVP - DH Training Program Delivery, Bank
Lahir di Purwokerto pada Mandiri (2003-2004) Mandiri (2003-2004)
• AVP - Trainer Specialist (School Head) Learning • AVP - Trainer Specialist (School Head) Learning
tahun 1967. Usia 57 tahun Center, Bank Mandiri (2005-2005) Center, Bank Mandiri (2005-2005)
Per Desember 2024. / Born in • AVP - MBDC Manager Banjarmasin Regional • AVP - MBDC Manager Banjarmasin Regional
Purwokerto in 1967. Age 57 Network Group, Bank Mandiri (2005-2009) Network Group, Bank Mandiri (2005-2009)
years as of December 2024. • AVP - MBDC Manager Semarang Regional • AVP - MBDC Manager Semarang Regional
Network Group, Bank Mandiri (2009-2011) Network Group, Bank Mandiri (2009-2011)
• AVP - PJ DH Sales Marketing, Bank Mandiri • AVP - PJ DH Sales Marketing, Bank Mandiri
(2011-2012) (2011-2012)
Domisili / Domicile: • VP - Dept Head Sales Marketing, Bank Mandiri • VP - Dept Head Sales Marketing, Bank Mandiri
Jakarta, Indonesia (2012-2013) (2012-2013)
• SVP - PJ Group Head Micro Network • SVP - PJ Group Head Micro Network
Development, Bank Mandiri (2013-2014) Development, Bank Mandiri (2013-2014)
Warga negara Indonesia • SVP - Group Head Micro Network • SVP - Group Head Micro Network
Indonesian citizens Development, Bank Mandiri (2014-2015) Development, Bank Mandiri (2014-2015)
• SVP - PJ Group Head Micro Banking, Bank • SVP - PJ Group Head Micro Banking, Bank
Mandiri (2015-2015) Mandiri (2015-2015)
• SVP - Group Head Micro Banking, Bank • SVP - Group Head Micro Banking, Bank
Mandiri (2015-2016) Mandiri (2015-2016)
• SVP - Region CEO Region XI/Bali & Nusa • SVP - Region CEO Region XI/Bali & Nusa
Tenggara, Bank Mandiri (2016-2017). Tenggara, Bank Mandiri (2016-2017).
• SVP - Group Head Mandiri University, Bank • SVP - Group Head Mandiri University, Bank
Mandiri (2017-2018). Mandiri (2017-2018).
• SVP - Region CEO Region VII/Jawa 2, Bank • SVP - Region CEO Region VII/Java 2, Bank
Mandiri (2018-2020). Mandiri (2018-2020).
• SVP - Head of Improvement Project, Bank • SVP - Head of Improvement Project, Bank
Mandiri (2020-2021). Mandiri (2020-2021).
• Direktur Business Bank Mandiri Taspen • Director of Business Bank Mandiri Taspen
(2021-sekarang). (2021-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Business Bank Mandiri Appointed as Business Director of Bank Mandiri
Taspen untuk pertama kalinya sejak 28 Juni 2021 Taspen for the first time since June 28, 2021
berdasarkan akta keputusan RUPS No. 20 Tahun based on GMS decision deed No. 20 of 2021
2021 tanggal 30 Juni 2021, dan telah lulus fit dated June 30, 2021, and has passed the OJK
and proper test OJK pada tanggal 11 November fit and proper test on November 11, 2021.
2021. Diangkat kembali sebagai Direktur Business Reappointed as Business Director based on
berdasarkan akta keputusan sirkuler No. 18 tahun circular decision deed No. 18 of 2024 dated June
2024 tanggal 27 Juni 2024. 27, 2024.
Periode Jabatan Serving Period
• Periode I – 28 Juni 2021 sampai dengan • Period I – June 28, 2021 until the closing of
penutupan RUPS 2024. the 2024 GMS.
• Periode II – 27 Juni 2024 sampai dengan • Period II – June 27, 2024 until the closing of
penutupan RUPS 2027. the 2027 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Riwayat Pendidikan Educational Background
• Sarjana Teknik Informatika dari Institut • Bachelor of Information Engineering from the
Teknologi Bandung (1991). Bandung Institute of Technology (1991).
• Master of Information and Communication • Master of Information and Communication
Technology dari University Of Wollongong, Technology from the University of
Australia (1996). Wollongong, Australia (1996).
• Master of Commerce (Business Information • Master of Commerce (Business Information
System) dari University of Wollongong (1997). Systems) from the University of Wollongong
(1997).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Banking Risk Management Certification
Widi Nugroho Kualifikasi 7 Tanpa Berjenjang Lembaga Qualification 7 Without Tiered Jakarta Banking
Sertifikasi Profesi Perbankan. Professional Certification Institute.
Direktur IT & Digital
Director of IT & Digital
Pengalaman Kerja Work Experience
Lahir di Malang pada tahun • Online Product Development Manager, • Online Product Development Manager,
1968. Usia 56 tahun Per Telkom Indonesia (1998-2003) Telkom Indonesia (1998-2003)
• E-Service Manager, Telkom Indonesia (2003- • E-Service Manager, Telkom Indonesia (2003-
Desember 2024. / Born in
2004) 2004)
Malang in 1968. Age 56 • GM Content Telkom Flexi, Telkom Indonesia • GM Content Telkom Flexi, Telkom Indonesia
years as of December 2024. (2004-2008) (2004-2008)
• Head of DIgital Business, Telkom Indonesia • Head of Digital Business, Telkom Indonesia
(2008-2010) (2008-2010)
Domisili / Domicile: • Deputi EGM of Multimedia Division, Telkom • Deputy EGM of Multimedia Division, Telkom
Jakarta, Indonesia Indonesia (2010-2011) Indonesia (2010-2011)
• IPTV Project Director, Telkom Indoensia • IPTV Project Director, Telkom Indonesia
(2010-2011) (2010-2011)
Warga negara Indonesia • COO/CTO, Metra-Net (2011-2013). • COO/CTO, Metra-Net (2011-2013).
Indonesian citizens • Direktur Utama, Metra-Net (2013-2015). • President Director, Metra-Net (2013-2015).
• Executive Vice President Strategic Planning & • Executive Vice President Strategic Planning &
Synergy, PT Multimedia Nusantara (2015). Synergy, PT Multimedia Nusantara (2015).
• Direktur Utama, PT MelOn Indonesia (2015- • President Director, PT MelOn Indonesia (2015-
2017). 2017).
• Direktur Utama, PT Metra-Net (2017 – 2021). • President Director, PT Metra-Net (2017 – 2021).
• Operation Vice President Group of Digital • Operation Vice President Group of Digital
Business and Tribe, Telkom Indonesia (2021-2021) Business and Tribe, Telkom Indonesia (2021-2021)
• Vice President Digital Business Performance • Vice President Digital Business Performance
Direktorat Digital Business,Telkom Indonesia Directorate of Digital Business, Telkom
(2021-2022). Indonesia (2021-2022).
• Deputy Executive Vice President Customer • Deputy Executive Vice President Customer
Experience and Digitization Divisi Digital Experience and Digitization Division of Digital
Business and Technology, Telkom Indonesia Business and Technology, Telkom Indonesia
(2022-2023). (2022-2023).
• Deputy Executive Vice President Digital • Deputy Executive Vice President Digital
Technology & Platform Business Divisi Digital Technology & Platform Business Division of
Business and Technology, Telkom Indonesia Digital Business and Technology, Telkom
(2023-2023). Indonesia (2023-2023).
• Komisaris Utama, PT Metra-Net (2023-2023). • President Commissioner, PT Metra-Net (2023-
2023).
• Direktur IT & Digital, Bank Mandiri Taspen • Director of IT & Digital, Bank Mandiri Taspen
(2023-sekarang). (2023-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur IT & Digital Bank Mandiri Appointed as IT & Digital Director of Bank
Taspen sejak 18 Oktober 2023 berdasarkan akta Mandiri Taspen since 18 October 2023 based
keputusan RUPS No. No. 20 Tahun 2023 tanggal on GMS decision deed No. 20 of 2023 dated
18 Oktober 2023, dan telah lulus fit and proper 18 October 2023 and has passed OJK’s fit and
test OJK pada tanggal 28 Mei 2024. proper test on May 28, 2024.
Periode Jabatan Serving Period
Periode I – 18 Oktober 2023 sampai dengan Period I – October 18, 2023 until the closing of
penutupan RUPS 2026. the 2026 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Profil Perusahaan
Company Profile
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Manajemen dari Universitas • Bachelor of Management Economics from
Brawijaya (1996). Brawijaya University (1996).
• Magister Manajemen Agribisnis dari Institut • Master of Agribusiness Management from
Pertanian Bogor (2004). Bogor Agricultural Institute (2004).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Banking Risk Management Certification
Kualifikasi 7 Tanpa Berjenjang Lembaga Qualification 7 Without Tiered Jakarta Banking
Sertifikasi Profesi Perbankan Jakarta. Professional Certification Institute.
Pengalaman Kerja Work Experience
Putu Apriyanto
• Pejabat Junior Cabang Denpasar, Bank Bumi • Junior Officer of Denpasar Branch, Bank Bumi
Direktur Finance, Risk & Operations Daya (1997-1998) Daya (1997-1998)
• Domistic & Clearing Clerk Cabang Denpasar, • Domestic & Clearing Clerk of Denpasar
Director of Finance, Risk & Operations
Bank Bumi Daya (1998-1998) Branch, Bank Bumi Daya (1998-1998)
• Customer Service Officer Cabang Serang, • Customer Service Officer of Serang Branch,
Lahir di Bogor pada tahun Bank Mandiri (1998-1999) Bank Mandiri (1998-1999)
1972. Usia 52 tahun Per • Domestic & Clearing Supervisor Cabang • Domestic & Clearing Supervisor of Serang
Serang, Bank Mandiri (1999-1999) Branch, Bank Mandiri (1999-1999)
Desember 2024. / Born in • Officer KC Serang, Bank Mandiri (1999-2000) • Officer of Serang Branch, Bank Mandiri (1999-
Bogor in 1972. Age 52 years 2000)
as of December 2024. • Customer Service Officer KC Jakarta Kyai • Customer Service Officer of Jakarta Branch
Tapa, Bank Mandiri (2000-2002) Kyai Tapa, Bank Mandiri (2000-2002)
• Cash Outlet Manager KK Jakarta Universitas • Cash Outlet Manager of Jakarta Branch
Trisakti, Bank Mandiri (2002-2004) Trisakti University, Bank Mandiri (2002-2004)
Domisili / Domicile:
• Cash Outlet Officer Jakarta Mall Taman • Cash Outlet Officer of Jakarta Mall Taman
Bogor, Indonesia Anggrek, Bank Mandiri (2004-2005) Anggrek, Bank Mandiri (2004-2005)
• Branch Manager Jakarta Mall Taman Anggrek • Branch Manager Jakarta Mall Taman Anggrek
Warga negara Indonesia dan Jakarta Gunung Sahari, Bank Mandiri and Jakarta Gunung Sahari, Bank Mandiri
(2006-2007) (2006-2007)
Indonesian citizens • Branch Manager Jakarta Muara Karang • Branch Manager Jakarta Muara Karang
Dalam, Bank Mandiri (2007-2009) Dalam, Bank Mandiri (2007-2009)
• Branch Manager Tangerang Ahmad Yani, • Branch Manager Tangerang Ahmad Yani,
Bank Mandiri (2009-2010) Bank Mandiri (2009-2010)
• Community Branch Manager Dumai • Community Branch Manager Dumai
Sudirman, Bank Mandiri (2010-2011) Sudirman, Bank Mandiri (2010-2011)
• Branch Manager Dumai Sudirman, Bank • Branch Manager Dumai Sudirman, Bank
Mandiri (2012-2013) Mandiri (2012-2013)
• Pj. Area Manager Mataram Cakranegara, • Acting Area Manager Mataram Cakranegara,
Bank Mandiri (2013-2013) Bank Mandiri (2013-2013)
• Area Manager Mataram, Bank Mandiri (2013- • Area Manager Mataram, Bank Mandiri (2013-
2015) 2015)
• Pj. Area Head Mataram, Bank Mandiri (2015- • Acting Area Head Mataram, Bank Mandiri
2015) (2015-2015)
• Area Head Mataram, Bank Mandiri (2015- • Area Head Mataram, Bank Mandiri (2015-
2016) 2016)
• Area Head Bekasi Juanda, Bank Mandiri • Area Head Bekasi Juanda, Bank Mandiri
(2016-2020) (2016-2020)
• Area Head Surabaya Basuki Rahmat, Bank • Area Head Surabaya Basuki Rahmat, Bank
Mandiri (2020-2022) Mandiri (2020-2022)
• PJ. Regional Transaction & Consumer Head • Acting Regional Transaction & Consumer
Region XI, Bank Mandiri (2022-2023) Head Region XI, Bank Mandiri (2022-2023)
• Regional Transaction & Consumer Head • Regional Transaction & Consumer Head
Region XI, Bank Mandiri (2023-2024). Region XI, Bank Mandiri (2023-2024).
• Direktur Finance, Risk & Operations Bank • Director of Finance, Risk & Operations Bank
Mandiri Taspen (2024-Sekarang). Mandiri Taspen (2024-Present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Finance, Risk & Operations Appointed as Director of Finance, Risk &
Bank Mandiri Taspen untuk pertama kalinya sejak 23 Operations at Bank Mandiri Taspen for the first
Januari 2024 berdasarkan akta keputusan sirkuler time since January 23, 2024 based on a deed
No. 12 tahun 2024, dan telah lulus fit and proper based on circular decision no. 12 of 2024 and has
test OJK pada tanggal 06 Juni 2024. passed OJK’s fit and proper test on June 06, 2024.
Periode Jabatan Serving Period
Periode I – 23 Januari 2024 sampai dengan Period I – January 23, 2024 until the closing of
penutupan RUPS 2026. the 2026 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Riwayat Pendidikan Educational Background
Sarjana Statistik dari Universitas Terbuka (2002). Bachelor of Statistics from Open University
(2002).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 7 Banking Risk Management Certification
Tanpa Berjenjang, Lembaga Sertifikasi Profesi Qualification 7 Without Tiered Jakarta Banking
Perbankan Jakarta. Professional Certification Institute.
Pengalaman Kerja Work Experience
Resi Lora
• Pelaksana Kantor Cabang Bukittinggi PT • Executive Officer of PT TASPEN (Persero)
Direktur Compliance & Control TASPEN (Persero) (1990-1993) Bukittinggi Branch (1990-1993)
Director of Compliance & Control • PDD Statistika di STIS (1994-1996) • PDD Statistician at STIS (1994-1996)
• Pelaksana Divisi Treasury PT TASPEN (Persero) • Treasury Division Executive of PT TASPEN
(1997-1997) (Persero) (1997-1997)
Lahir di Bukittinggi pada • Sekretaris Direktur Utama PT TASPEN (Persero) • Secretary to the President Director of PT
tahun 1970. Usia 54 tahun (1998-2008) TASPEN (Persero) (1998-2008)
Per Desember 2024. / Born in • Pengelola Pelaksanaan Diklat SDM PT TASPEN • Manager of HR Training Implementation of PT
Bukittinggi in 1970. Age 54 (Persero) (2008-2012) TASPEN (Persero) (2008-2012)
years as of December 2024. • Asisten Auditor SPI PT TASPEN (Persero) • Assistant SPI Auditor of PT TASPEN (Persero)
(2012-2015) (2012-2015)
• Asisten Manager Perencanaan Diklat PT • Assistant Manager of PT TASPEN (Persero)
Domisili / Domicile: TASPEN (Persero) (2015-2017) Training Planning (2015-2017)
Bogor, Indonesia • Auditor Satuan Pengawas Internal PT TASPEN • Internal Auditor of PT TASPEN (Persero) (2017-
(Persero) (2017-2019) 2019)
• Human Capital Development Departement • Human Capital Development Departement
Warga negara Indonesia
Head PT TASPEN (Persero) (2019-2022) Head of PT TASPEN (Persero) (2019-2022)
Indonesian citizens • Service and Marketing Division Head PT • Service and Marketing Division Head of PT
TASPEN (Persero) (2022-2023) TASPEN (Persero) (2022-2023)
• Human Capital Division Head PT TASPEN • Human Capital Division Head of PT TASPEN
(Persero) (2023-2024) (Persero) (2023-2024)
• Direktur Compliance & Control Bank Mandiri • Director of Compliance & Control of Bank
Taspen (2024-Sekarang). Mandiri Taspen (2024-Present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Direktur Compliance & Control Appointed as Director of Compliance & Control
Bank Mandiri Taspen untuk pertama kalinya of Bank Mandiri Taspen for the first time since
sejak 27 Juni 2024 berdasarkan akta keputusan June 27, 2024 based on circular decision deed
sirkuler no. 18 tanggal 27 Juni 2024 dan telah no. 18 dated June 27, 2024 and has passed the
lulus fit and proper test OJK pada tanggal OJK fit and proper test on November 06, 2024.
06 November 2024.
Periode Jabatan Serving Period
Periode I – 27 Juni 2024 sampai dengan Period I – June 27, 2024 until the closing of the
penutupan RUPS 2027. 2027 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Profil Perusahaan
Company Profile
Riwayat Pendidikan Educational Background
Sarjana Ekonomi dari Universitas Pawyatan Daha Bachelor of Economics from Pawyatan Daha
Kediri (2002). University, Kediri (2002).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Level 5 di Lembaga Level 5 Risk Management Certification, Jakarta
Sertifikasi Profesi Perbankan Jakarta. Banking Professional Certification Institute.
Pengalaman Kerja Work Experience
• Manajer Pengembangan SDM PT Taspen • HR Development Manager PT Taspen (2015-
Judhi Budi Wirjanto*
(2015-2017). 2017).
Direktur Compliance & Control • Kepala Cabang Kediri PT Taspen (2017). • Head of Kediri Branch PT Taspen (2017).
Director of Compliance & Control • Wakil Kepala Cabang Utama Semarang PT • Deputy Head of PT Taspen Semarang Main
Taspen (2017-2019). Branch (2017-2019).
• Kepala Cabang Malang PT Taspen (2019). • Head of Malang Branch PT Taspen (2019).
Lahir di Surabaya pada tahun • Kepala Cabang Utama Makassar PT Taspen • Head of Makassar Main Branch PT Taspen
1968. Usia 56 tahun Per (2019-2021). (2019-2021).
Desember 2024. / Born in • Direktur Compliance & Control Bank Mandiri • Director of Compliance & Control at Bank
Surabaya in 1968. Age 56 Taspen (2021 - 2024). Mandiri Taspen (2021 - 2024).
years as of December 2024.
Dasar Hukum Pengangkatan Legal Basis of Appointment
Domisili / Domicile: Diangkat sebagai Direktur Compliance & Appointed as Director of Compliance & Control
Jakarta, Indonesia Control Bank Mandiri Taspen sejak 28 Juni 2021 at Bank Mandiri Taspen since June 28, 2021
berdasarkan akta keputusan RUPS No. 20 Tahun based on GMS decision deed no. 20 of 2021
2021 tanggal 30 Juni 2021 dan telah lulus fit and dated June 30, 2021 and has passed the OJK fit
Warga negara Indonesia
proper test OJK pada tanggal 11 November 2021. and proper test on November 11, 2021.
Indonesian citizens
Periode Jabatan Serving Period
Periode I – 28 Juni 2021 sampai dengan Period I – June 28, 2021 until the closing of the
penutupan RUPS 2024. 2024 GMS.
Rangkap Jabatan Concurrent Position
Tidak memiliki rangkap jabatan di perusahaan Does not have concurrent positions in other
maupun lembaga lain. companies or institutions.
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
* Berhenti menjabat sejak 27 Juni 2024
Resigned from office on June 27, 2024
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Hubungan Afiliasi Anggota Direksi Affiliate Relations of Member of the
Board of Directors
Tabel Hubungan Afiliasi Direksi
Table of Board of Directors Affiliation Relations
Hubungan Keuangan, Keluarga dan Kepengurusan Direksi
Financial, Family and Management Relations of the Board of Directors
Hubungan Keuangan Dengan Hubungan Keluarga Dengan
Financial Relations With Family Relations With
Hubungan
Pemegang Pemegang Kepengurusan
Dewan Dewan
Direksi Saham Direksi Saham Management
Nama Jabatan Komisaris Komisaris
Board of Pengendali* Board of Pengendali* Relations
Name Position Board of Board of
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholder* Shareholder*
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Direktur Utama
Elmamber
President √ √ √ √ √ √ √
Petamu Sinaga
Director
Direktur Business
Maswar & Syariah
√ √ √ √ √ √ √
Purnama Director of
Business
Direktur Finance,
Risk & Operations
Putu Apriyanto Director of √ √ √ √ √ √ √
Finance, Risk &
Operations
Direktur IT &
Digital
Widi Nugroho √ √ √ √ √ √ √
Director of IT &
Network
Direktur
Compliance &
Control
Resi Lora √ √ √ √ √ √ √
Director of
Compliance &
Control
Direktur
Compliance &
Judhi Budi Control
√ √ √ √ √ √ √
Wirjanto** Director of
Compliance &
Control
* Langsung dan tidak langsung / Direct and Undirect
** Berhenti menjabat sejak 27 Juni 2024 / Resigned from office on June 27, 2024
Pendidikan dan/atau Pelatihan Direksi Education and/or Training of Directors
Uraian pendidikan dan/atau pelatihan Direksi pada tahun buku A description of the education and/or training of the Board of
disajikan pada Bab Tata Kelola Perusahaan. Directors during the financial year is presented in the Corporate
Governance Chapter.
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Profil Perusahaan
Company Profile
Perubahan Komposisi Anggota Direksi Changes and Changing Reasons in the
dan Alasan Perubahannya Composition of the Members of the
Board of Directors
Selama tahun 2024, Komposisi anggota Direksi Bank Mandiri During 2024, the composition of the Board of Directors of Bank
Taspen mengalami perubahan sesuai dengan kebutuhan Bank Mandiri Taspen changed in accordance with the needs of the
sebagaimana dijelaskan berikut. bank as explained below.
Komposisi Direksi Sebelum Sirkuler Composition of the Board of Directors
Tanggal 23 Januari 2024 Before the Circular on January 23, 2024
Komposisi Direksi sebelum RUPS Sirkuler tanggal 23 Januari 2024 The composition of the Board of Directors prior to the Circular
sebanyak 5 (lima) orang yang terdiri dari 1 (satu) orang Direktur GMS on January 23, 2024 was 5 (five) persons consisting of 1
Utama, dan 4 (empat) orang Direksi. Komposisi dan dasar (one) President Director, and 4 (four) Directors. The composition
pengangkatan Direksi dapat dilihat pada tabel di bawah ini. and basis of appointment of the Board of Directors can be seen
in the table below
Tabel Komposisi dan Dasar Pengangkatan Direksi Sebelum RUPS Sirkuler Tanggal 23 Januari 2024
Table of Composition and Basis for Appointment of the Board of Directors Before the Circular GMS on January 23, 2024
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Elmamber Petamu Direktur Utama Akta Keputusan Sirkuler No. 31 tahun 2021 23 Desember 2020
OJK
Sinaga President Director Circular Decree No. 31 year 2021 December 23, 2020
Direktur Finance, Risk &
Operations Akta Keputusan Sirkuler No. 23 tahun 2020 21 Desember 2020
Atta Alva Wanggai OJK
Director of Finance, Risk & Circular Decree No. 23 year 2020 December 21, 2020
Operations
Direktur Business Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Maswar Purnama OJK
Director of Business Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur Compliance & Control Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Judhi Budi Wirjanto OJK
Director of Compliance & Control Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur IT & Digital Akta Keputusan Sirkuler No. 20 Tahun 2023 28 Mei 2024
Widi Nugroho OJK
Director of IT & Digital Circular Decree No. 20 year 2023 May 28, 2021
Komposisi Direksi Setelah Sirkuler Tanggal Composition of the Board of Directors
23 Januari 2024 After the Circular on January 23, 2024
Pada tanggal 23 Januari 2024, RUPS Sirkuler memutuskan untuk On January 23, 2024, the Circular GMS decided to remove
memberhentikan Atta Alva Wanggai sebagai Direktur Finance, Atta Alva Wanggai as Director of Finance, Risk & Operations
Risk & Operations dan mengangkat Putu Apriyanto sebagai and appoint Putu Apriyanto as a Director of Finance, Risk &
Direktur Finance, Risk & Operations. Sehingga komposisi Direksi Operations. The composition of the Board of Directors after the
setelah RUPS Sirkuler tanggal 23 Januari 2024 sebanyak 5 (lima) GMS on January 23, 2024 was 5 (five) people consisting of 1 (one)
orang yang terdiri dari 1 (satu) orang Direktur Utama, dan 4 President Diirector, and 4 (four) Directors. The composition and
(empat) orang Direksi. Komposisi dan dasar pengangkatan Direksi basis of appointment of the Board of Directors can be seen in the
dapat dilihat pada tabel di bawah ini. table below.
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Tabel Komposisi dan Dasar Pengangkatan Direksi Setelah RUPS Sirkuler Tanggal 23 Januari 2024
Table of Composition and Basis for Appointment of the Board of Directors After the Circular GMS on January 23, 2024
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Elmamber Petamu Direktur Utama Akta Keputusan Sirkuler No. 31 tahun 2021 23 Desember 2020
OJK
Sinaga President Director Circular Decree No. 31 year 2021 December 23, 2020
Direktur Business Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Maswar Purnama OJK
Director of Business Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur Compliance & Control Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Judhi Budi Wirjanto OJK
Director of Compliance & Control Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur IT & Digital Akta Keputusan Sirkuler No. 20 Tahun 2023 28 Mei 2024
Widi Nugroho OJK
Director of IT & Digital Circular Decree No. 20 year 2023 May 28, 2024
Direktur Finance, Risk &
Operations Akta Keputusan Sirkuler No. 12 Tahun 2024 06 Juni 2024
Putu Apriyanto OJK
Director of Finance, Risk & Circular Decree No. 12 year 2024 June 06, 2024
Operations
Komposisi Direksi Setelah RUPS Composition of the Board of Directors
Tahunan 2024 After the Annual GMS 2024
Pada tanggal 27 Juni 2024, RUPS Tahunan memutuskan untuk On June 27, 2024, the Annual GMS decided not extending the
tidak memperpanjang periode jabatan Judhi Budi Wirjanto term of office Judhi Budi Wirjanto as a Director of Compliance
sebagai Direktur Compliance & Control, dan mengangkat Resi & Control and appoint Resi Lora as a Director of Compliance
Lora sebagai Direktur Compliance & Control. Sehingga komposisi & Control. The composition of the Board of Directors after the
Direksi setelah RUPS Tahunan 2024 sebanyak 5 (lima) orang yang Annual GMS 2024 was 5 (five) people consisting of 1 (one)
terdiri dari 1 (satu) orang Direktur Utama, dan 4 (empat) orang President Director, and 4 (four) Directors. The composition and
Direksi. Komposisi dan dasar pengangkatan Direksi dapat dilihat basis of appointment of the Board of Directors can be seen in the
pada tabel di bawah ini. table below.
Tabel Komposisi dan Dasar Pengangkatan Direksi Setelah RUPS Tahunan 2024
Table of Composition and Basis for Appointment of the Board of Directors After Annual GMS 2024
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Elmamber Petamu Direktur Utama Akta Keputusan Sirkuler No. 31 tahun 2021 23 Desember 2020
OJK
Sinaga President Director Circular Decree No. 31 year 2021 December 23, 2020
Direktur Business Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Maswar Purnama OJK
Director of Business Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Direktur IT & Digital Akta Keputusan Sirkuler No. 20 Tahun 2023 28 Mei 2024
Widi Nugroho OJK
Director of IT & Digital Circular Decree No. 20 year 2023 May 28, 2024
Direktur Finance, Risk &
Operations Akta Keputusan Sirkuler No. 12 Tahun 2024 06 Juni 2024
Putu Apriyanto OJK
Director of Finance, Risk & Circular Decree No. 12 year 2024 June 06, 2024
Operations
Direktur Compliance & Control Akta Keputusan Sirkuler No. 18 Tahun 2024 06 November 2024
Resi Lora OJK
Director of Compliance & Control Circular Decree No. 18 year 2024 November 06, 2024
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Board of Commissioner Profile
Riwayat Pendidikan Educational Background
Sarjana Teknologi Pertanian dari Institut Pertanian Bachelor of Technology from Bogor Agricultural
Bogor (1988). Institute (1988).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 6, Lembaga Qualification 6 Risk Management Certification,
Sertifikasi Profesi Perbankan Jakarta. Jakarta Banking Professional Certification Institute.
Pengalaman Kerja Work Experience
• Assisten Account Officer Kanwil XIII Jakarta • Assisten Account Officer Regional Office XIII
Warung Buncit, Bank Dagang Negara (1993- Jakarta Warung Buncit, Bank Dagang Negara
1994). (1993-1994).
• Assisten Marketing Officer Kanwil XIII Warung • Assisten Marketing Officer Regional Office XIII
Buncit, Bank Dagang Negara (1994-1995). Warung Buncit, Bank Dagang Negara (1994-
1995).
Mustaslimah • Marketing Officer Kanwil XIII Jakarta Warung • Marketing Officer Regional Office XIII Jakarta
Buncit, Bank Dagang Negara (1995-1997). Warung Buncit, Bank Dagang Negara (1995-
Komisaris Utama 1997).
President Commissioner • Reguler Instruktur Urusan Pendidikan & Pelatihan • Regular Instructor for Education & Training
Administrasi Program, Bank Dagang Negara Administration Program, Bank Dagang Negara
(1997-1999). (1997-1999).
Lahir di Temanggung pada • MGR - Senior Officer Credit Administration & • MGR - Senior Officer of Credit Administration &
tahun 1965. Usia 59 tahun Compliance, Bank Mandiri (1999-2000). Compliance, Bank Mandiri (1999-2000).
• MGR - Senior Officer Market, Operational & Legal • MGR - Senior Officer of Market, Operational & Legal
Per Desember 2024. / Born in
Risk Management, Bank Mandiri (2000-2000). Risk Management, Bank Mandiri (2000-2000).
Temanggung in 1965. Age 59 • SRM - Group Head Market, Operational & Legal • SRM - Group Head of Market, Operational & Legal
years as of December 2024. Risk Management, Bank Mandiri (2000-2001). Risk Management, Bank Mandiri (2000-2001).
• SRM - Group Head Logistic, Bank Mandiri (2001- • SRM - Group Head of Logistic, Bank Mandiri
2001). (2001-2001).
• SRM - Dept Head Communicaion, Archives • SRM - Dept Head of Communicaion, Archives
Domisili / Domicile:
& Document Deliveries, Procurement & Fixed & Document Deliveries, Procurement & Fixed
Depok, Indonesia Assets Group, Bank Mandiri (2001-2003). Assets Group, Bank Mandiri (2001-2003).
• AVP - Dept Head Maintenance & Warehouse, • AVP - Dept Head of Maintenance & Warehouse,
Procurement & Fixed Assets Group, Bank Mandiri Procurement & Fixed Assets Group, Bank Mandiri
Warga negara Indonesia
(2003-2004) (2003-2004)
Indonesian citizens • VP - Dept Head Credit Operation – Credit • VP - Dept Head of Credit Operation ñ Credit
Operation Policy & Procedure Group, Bank Operation Policy & Procedure Group, Bank
Mandiri (2004-2005). Mandiri (2004-2005).
• SVP - Group Head Compliance, Bank Mandiri • SVP - Group Head of Compliance, Bank Mandiri
(2006-2010). (2006-2010).
• SVP - Group Head Procurement & Fixed Assets, • SVP - Group Head of Procurement & Fixed Assets,
Bank Mandiri (2010-2014). Bank Mandiri (2010-2014).
• SVP - Group Head HC Service Bank Mandiri • SVP - Group Head of HC Service Bank Mandiri
(2014-2015). (2014-2015).
• SEVP Internal Audit, Bank Mandiri (2015-2021). • SEVP Internal Audit, Bank Mandiri (2015-2021).
• Komisaris Utama, Bank Mandiri Taspen (2021 - • President Commissioner, Bank Mandiri Taspen
sekarang). (2021 - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Utama Bank Mandiri Appointed as President Commissioner of Bank
Taspen untuk pertama kalinya sejak 28 Juni 2021 Mandiri Taspen for the first time since June 28, 2021
berdasarkan akta keputusan RUPS No. 20 Tahun based on GMS decision deed no. 20 of 2021 and
2021 dan telah lulus fit and proper test OJK pada has passed the OJK fit and proper test on November
tanggal 11 November 2021. Diangkat kembali 11, 2021. Reappointed as President Commissioner of
sebagai Komisaris Utama Bank Mandiri Taspen Bank Mandiri Taspen for the second term until the
untuk periode kedua sampai dengan ditetapkannya appointment of an effective official.
pejabat efektif.
Periode Jabatan Serving Period
• Periode I – 28 Juni 2021 sampai dengan • Period I – June 28, 2021 until the closing of the
penutupan RUPS 2024. 2024 GMS.
• Periode II – 27 Juni 2024 sampai dengan • Period II –June 27, 2024 until the appointment of
ditetapkannya pejabat definitif. a definitive official.
Rangkap Jabatan Concurrent Position
Anggota Komite Remunerasi dan Nominasi Bank Member of the Remuneration and Nomination
Mandiri Taspen (2021 – sekarang). Committee of Bank Mandiri Taspen (2021 – present).
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Riwayat Pendidikan Educational Background
• Sarjana Teknik Kimia dari Institut Teknologi • Bachelor of Chemical Engineering from the
Bandung (1994). Bandung Institute of Technology (1994).
• Magister Manajemen dari Universitas • Master of Management from the University of
Indonesia (2003). Indonesia (2003).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 6 Risk Management Certification Qualification
Tanpa Berjenjang, Lembaga Sertifikasi Profesi 6 Without Tiers, Jakarta Banking Professional
Perbankan Jakarta Certification Institute
Hendrika Nora Osloi Sinaga
Pengalaman Kerja Work Experience
Komisaris
Commissioner • Kepala Bidang Usaha Pertambangan I, • Head of Mining Business Sector I, Ministry of
Kementerian BUMN (2008-2010). BUMN (2008-2010).
• Kepala Bidang Usaha Industri Premier IIIc, • Head of Premier IIIc Industrial Business Sector,
Lahir di Medan pada tahun Kementerian BUMN (2010-2014). Ministry of BUMN (2010-2014).
1970. Usia 54 tahun Per • Kepala Bagian Sumber Daya Manusia, • Head of Human Resources, Ministry of BUMN
Desember 2024. / Born in Kementerian BUMN (2014-2015). (2014-2015).
Medan in 1970. Age 54 • Kepala Bagian Manajemen Sumber Daya • Head of Human Resources Management
years as of December 2024. Manusia (2015-2019). (2015-2019).
• Plt. Deputi Bidang Usaha Energi, Logistik, • Plt. Deputy for Energy, Logistics, Regions and
Kawasan, dan Pariwisata, Kementerian BUMN Tourism Business Sector, Ministry of BUMN
Domisili / Domicile: (2019-2020). (2019-2020).
Jakarta, Indonesia • Asisten Deputi Bidan Jasa Konstruksi dan • Assistant Deputy Midwife for Construction
Perumahan, Kementerian BUMN (2020-2021). and Housing Services, Ministry of BUMN
(2020-2021).
Warga negara Indonesia
• Asisten Deputi Bidang Jasa Infrastruktur, • Assistant Deputy for Infrastructure Services,
Indonesian citizens Kementerian BUMN (2021 – 2024). Ministry of BUMN (2021 - 2024).
• Asisten Deputi Bidang Jasa Dana Pensiun • Assistant Deputy for Insurance and Pension
dan Asuransi Kementerian BUMN (2024 – Fund of the Ministry of SOEs (2024 - present)
Sekarang).
• Komisaris Bank Mandiri Taspen (2022 - • Commissioner of Bank Mandiri Taspen (2022
sekarang). - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Bank Mandiri Taspen Appointed as Commissioner of Bank Mandiri
untuk pertama kalinya sejak 30 Desember 2022 Taspen for the first time since December 30,
berdasarkan Akta keputusan RUPS No. 17 Tahun 2022 based on GMS Decision Deed No. 17 of
2022 tanggal 30 Desember 2022 dan telah lulus 2022 dated December 30, 2022 and has passed
fit and proper test OJK pada tanggal 16 Juni the OJK fit and proper test on June 16, 2023.
2023.
Periode Jabatan Serving Period
Periode I – 30 Desember 2022 sampai dengan Period I – December 30, 2022 until the closing of
penutupan RUPS 2025. the 2025 GMS.
Rangkap Jabatan Concurrent Position
• Asisten Deputi Bidang Jasa Dana Pensiun • Assistant Deputy for Insurance and Pension
dan Asuransi Kementerian BUMN (2024 – Fund of the Ministry of SOEs (2024 - present)
Sekarang).
• Anggota Komite Remunerasi dan Nominasi • Member of the Remuneration and Nomination
Bank Mandiri Taspen (2023 – sekarang). Committee of Bank Mandiri Taspen (2023 –
present).
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Profil Perusahaan
Company Profile
Riwayat Pendidikan Educational Background
• Sarjana Ilmu Pemerintahan dari Institut Ilmu • Bachelor of Government Science from Ilmu
Pemerintahan (1990). Pemerintahan Institute (1990).
• Magister Manajemen dari Universitas Airlangga • Master of Management from Airlangga University
(2004). (2004).
• Doktor Ilmu Sosial Politik dari Universitas • Doctor of Social and Political Sciences from
Padjadjaran Bandung (2011). Padjadjaran University, Bandung (2011).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Perbankan Kualifikasi Banking Risk Management Certification
6 Tanpa Berjenjang Lembaga Sertifikasi Profesi Qualification 6 Without Tiered Jakarta Banking
Perbankan Jakarta. Professional Certification Institute.
Suhajar Diantoro Pengalaman Kerja Work Experience
• Camat Serasan Kabupaten Kepulauan Riau • Head of Serasan District, Riau Islands Regency
Komisaris
(1993-1995). (1993-1995).
Commissioner • Camat Kundur Kabupaten Kepulauan Riau (1996- • Head of Kundur District, Riau Islands Regency
1998). (1996-1998).
• Camat Karimun Kabupaten Kepulauan Riau • Head of Karimun District, Riau Islands Regency
Lahir di Sungai Ungar pada (1999-2001). (1999-2001).
tahun 1964. Usia 60 tahun • Kepala Dinas Pendapatan Daerah Kabupaten • Head of Karimun Regency Regional Planning
Per Desember 2024. / Born in Karimun (2001-2004). Research and Development Agency (2004-2004).
Sungai Ungar in 1964. Age 60 • Kepala Badan Litbang Perencanaan Daerah • Head of Regional Planning Research and
Kabupaten Karimun (2004-2004). Development Agency of Karimun Regency
years as of December 2024. (2004-2004).
• Plt. Kepala Dinas Perikanan Dan Kelautan • Plt. Head of the Karimun Regency Fisheries and
Kabupaten Karimun (2004-2007). Maritime Service (2004-2007).
Domisili / Domicile: • Kepala Badan Kepegawaian Daerah Provinsi • Head of Bappeda Riau Islands Province (2008-
Kepulauan Riau (2007-2008). 2010).
Jakarta, Indonesia
• Kepala Badan Perencanaan Pembangunan • Head of the Riau Islands Province Regional
Daerah Provinsi Kepulauan Riau (2008-2010). Development Planning Agency (2008-2010).
Warga negara Indonesia • Plt. Sekretaris Daerah Provinsi Kepulauan Riau • Plt. Regional Secretary of Riau Islands Province
Indonesian citizens (2010-2011). (2010 - 2011).
• Sekretaris Daerah Provinsi Kepulauan Riau • Regional Secretary of Riau Islands Province
(2011-2013). (2011 - 2013).
• Rektor Institut Pemerintahan Dalam Negeri • Chancellor of the Institute of Domestic
(2013-2015). Government (2013 - 2015).
• Staf Ahli Bidang Pemerintahan Pada Sekretariat • Expert Staff for Government Affairs at the
Jenderal (2015-2021). Secretariat General (2015-2021).
• Pj. Gubernur Bengkulu (2015-2016). • Acting Governor of Bengkulu (2015-2016).
• Plt. Sekretaris Badan Nasional Pengelola • Plt. Secretary of the National Border Management
Perbatasan (2019-2021). Agency (2019-2021).
• Plt. Staf Ahli Bidang Aparatur Dan Pelayanan • Plt. Expert Staff for Apparatus and Public Services
Publik Pada Sekretariat Jenderal (2021-2021). at the Secretariat General (2021-2021).
• Pj. Gubernur Kepulauan Riau (2021-2021). • Acting Governor of Riau Islands (2021-2021).
• Plh. Direktur Jenderal Bina Administrasi • Pls. Director General of Regional Administration
Kewilayahan Pada Kementerian Dalam Negeri Development at the Ministry of Home Affairs
(2021-2021). (2021-2021).
• Plt. Sekretaris Jenderal Pada Kementerian Dalam • Plt. Secretary General at the Ministry of Home
Negeri (2021-2022). Affairs (2021-2022).
• Sekretaris Jenderal Pada Kementerian Dalam • Secretary General of the Ministry of Home
Negeri (2022-2024). Affairs (2022-2024).
• Wakil Rektor Bidang Hukum, Kerja Sama, dan • Vice Chancellor for Law, Cooperation,
Kepegawaian Institut Pemerintahan Dalam and Personnel of the Institute of Domestic
Negeri (2024-2025) Government (2024-2025)
• Plt. Rektor Institut Pemerintahan Dalam Negeri • Acting Chancellor of the Institute of Domestic
(2025-sekarang) Government (2025-present)
• Komisaris Independen Bank Mandiri Taspen • Independent Commissioner of Bank Mandiri
(2023-2024) Taspen (2023-2024)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Appointed as Independent Commissioner of Bank
Mandiri Taspen untuk pertama kalinya 27 Juni 2023 Mandiri Taspen for the first time June 27, 2023
berdasarkan akta keputusan sirkuler No. 21 tanggal based on circular decision deed no. 21 dated June
27 Juni 2023. Dialihtugaskan sebagai Komisaris 27, 2023. Transferred as Commissioner of Bank
Bank Mandiri Taspen berdasarkan akta keputusan Mandiri Taspen based on circular resolution No.
sirkuler No. 18 tanggal 27 Juni 2024. Saat ini sedang 18 dated June 27, 2024. Currently in the OJK Fit &
dalam proses pengajuan fit and proper test OJK. Proper Test process.
Periode Jabatan Serving Period
Periode I – 27 Juni 2023 sampai dengan penutupan Period I – June 27, 2023 until the closing of the 2026
RUPS 2026. GMS.
Rangkap Jabatan Concurrent Position
Plt. Rektor Institut Pemerintahan Dalam Negeri Plt. Chancellor of the Institute of Domestic
(2025-sekarang). Government (2025 - present).
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Riwayat Pendidikan Educational Background
• Sarjana Agronomi dari Institut Pertanian Bogor • Bachelor of Agronomy from Bogor Agricultural
(1982). Institute (1982).
• Master of Applied Economics dari University of • Master of Applied Economics from the University
Minnesota USA (1989). of Minnesota USA (1989).
• Doktor Ilmu Ekonomi dari Universitas Indonesia • Doctor of Economics from the University of
(2005). Indonesia (2005).
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 6 Tanpa Risk Management Certification Qualification 6 Without
Berjenjang, Lembaga Sertifikasi Profesi Perbankan Tiered, Banking Professional Certification Institute.
Pengalaman Kerja Work Experience
• Anggota Tim Merger Bank-Bank BUMN • Member of the State-Owned Bank Merger Team
Departemen Keuangan-Dirjen Pembinaan BUMN of the Ministry of Finance-Directorate General of
Boedi Armanto dengan Bank Indonesia (1997-1998). State-Owned Enterprise Development with Bank
Indonesia (1997-1998).
Komisaris Independen • Senior Vice President di Banking Restructuring, • Senior Vice President in Banking Restructuring,
Badan Penyehatan Perbankan Nasional (1998-1999). Badan Penyehatan Perbankan Nasional (1998-1999).
Independent Commissioner • Head of Bank Supervision Department 1 BANK
• Kepala Bagian Departemen Pengawasan Bank 1
Bank Indonesia (1999-2002) INDONESIA (1999 - 2002)
Lahir di Malang pada tahun • Deputi Direktur Departemen Pengawasan Bank 1 • Deputy Director of Bank 1 Bank Indonesia
Bank Indonesia (2002-2003). Supervision Department (2002 - 2003)
1959. Usia 65 tahun Per
• Project Leader Work Stream Enterprise Wide • Project Leader Unit Special Unit of Bank Indonesia
Desember 2024. / Born in Risk Management Bank Indonesia, Unit Khusus Transformation Program (2003 -2005)
Malang in 1959. Age 65 Program Tranformasi Bank Indonesia (2003-2005).
years as of December 2024. • Analis Eksekutif Senior Departemen Perencanaan • Senior Executive Analyst Department of Strategic
Strategis dan Hubungan Masyarakat Bank Planning and Public Relations of Bank Indonesia
Indonesia (2005-2005) (2005 - 2005)
• Deputi DIrektur Departemen Pengawasan • Deputy Director of Bank Indonesia Internal
Domisili / Domicile: Internal Bank Indonesia (2005-2008). Supervision Department (2005 - 2008)
Jakarta, Indonesia • Kepala Departemen Perizinan dan Informasi • Head of Bank Indonesia Banking Licensing and
Perbankan Bank Indonesia (2008-2008). Information Department (2008 - 2008)
• Kepala Departemen Pengawasan Bank 1 Bank • Head of Bank Indonesia Supervision Department
Warga negara Indonesia
Indonesia (2008-2012). (2008 - 2012)
Indonesian citizens • Kepala Departemen Akuntansi dan Sistem • Head of the Department of Accounting and
Pembayaran Bank Indonesia (2012-2013). Payment System of Bank Indonesia (2012 - 2013)
• Kepala Departemen Pengembangan Pengawasan • Head of Bank Indonesia Crisis Supervision and
dan Manajemen Krisis Bank Indonesia (2013-2013). Management Development Department (2013-2013)
• Kepala Departemen Pengembangan Pengawasan • Head of Department of Development of
dan Manajemen Krisis Otoritas Jasa Keuangan Supervision and Management of the Financial
(2014-2015). Services Authority Crisis (2014 - 2015)
• Deputi Komisioner Pengawas Perbankan II • Deputy Commissioner of Banking Supervisory II
Otoritas Jasa Keuangan (2015-2017). Financial Services Authority (2015 - 2017)
• Plt. Deputi Komisioner Pengawas Perbankan IV • Plt. Deputy Commissioner of Banking Supervisory
Otoritas Jasa Keuangan (2016-2017). IV Financial Services Authority (2016 - 2017)
• Deputi Komisioner Pengawas Perbankan IV • Deputy Commissioner of Banking Supervisory IV
Otoritas Jasa Keuangan (2017-2017). Financial Services Authority (2017 - 2017)
• Deputi Komisioner Pengawas Perbankan I • Deputy Commissioner of Banking Supervisory I
Otoritas Jasa Keuangan (2017-2019). Authority Financial Services Authority (2017 - 2019)
• Plt. Deputi Komisioner Pengawas Perbankan II • Plt. Deputy Commissioner of Banking Supervisory
Otoritas Jasa Keuangan (2018-2019). II Financial Services Authority (2018 - 2019)
• Staf Ahli Pengawas Perbankan Otoritas Jasa • Expert Staff of the Financial Services Authority
Keuangan (2019-2020). Supervisory Expert (2019 - 2020)
• Komisaris Independen PT Bank Mandiri (Persero) • Bank Mandiri Independent Commissioner (2020 -
Tbk (2020-2023). 2023)
• Komisaris Independen Bank Mandiri Taspen • Independent Commissioner of Bank Mandiri
(2023-sekarang). Taspen (2023 - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Diangkat sebagai Komisaris Independen Bank Appointed as Independent Commissioner of Bank
Mandiri Taspen untuk pertama kalinya 27 Juni Mandiri Taspen for the first time June 27, 2023
2023 berdasarkan Akta Keputusan Sirkuler No. 21 based on Circular Decree No. 21 June 27, 2023 and
Tanggal 27 Juni 2023 dan telah lulus fit and proper has passed the OJK fit and proper test on October
test OJK pada tanggal 11 Oktober 2023. 11, 2023.
Periode Jabatan Serving Period
Periode I – 27 Juni 2023 sampai dengan penutupan Period I – June 27, 2023 until the closing of the 2026
RUPS 2026. GMS.
Rangkap Jabatan Concurrent Position
• Ketua merangkap Anggota Komite Audit Bank • Chairman and Member of the Audit Committee of
Mandiri Taspen (2023 – sekarang). Bank Mandiri Taspen (2023 – present).
• Ketua merangkap Anggota Komite Pemantau • Chairman and Member of the Risk Monitoring
Risiko Bank Mandiri Taspen (2023 – sekarang). Committee of Bank Mandiri Taspen (2023 – present).
• Anggota Komite Remunerasi dan Nominasi Bank • Member of the Remuneration and Nomination
Mandiri Taspen (2023 – sekarang) Committee of Bank Mandiri Taspen (2023 – present)
Kepemilikan Saham Share Ownership
Tidak memiliki saham di Bank Mandiri Taspen. Does not own shares in Bank Mandiri Taspen.
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Profil Perusahaan
Company Profile
Hubungan Afiliasi Anggota Dewan Members of the Board of
Komisaris Commissioners Affiliate Relations
Tabel Hubungan Afiliasi Dewan Komisaris
Table of Board of Commissioners Affiliation Relations
Hubungan Keuangan, Keluarga dan Kepengurusan Komisaris
Financial, Family and Management Relations of the Board of Commissioners
Hubungan Keuangan Dengan Hubungan Keluarga Dengan
Pemegang Pemegang Hubungan
Dewan Dewan
Direksi Saham Direksi Saham Kepengurusan
Komisaris Komisaris
Nama Jabatan Board of Pengendali* Board of Pengendali* Management
Board of Board of
Name Position Directors Controlling Directors Controlling Relations
Commissioners Commissioners
Shareholder Shareholder
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Komisaris Utama
Mustaslimah √ √ √ √ √ √ √
President Commissioner
Hendrika
Komisaris
Nora Osloi √ √ √ √ √ √ √
Commissioner
Sinaga
Suhajar Komisaris
√ √ √ √ √ √ √
Diantoro Commissioner
Komisaris Independen
Boedi
Independent √ √ √ √ √ √ √
Armanto
Commissioner
* Langsung dan tidak langsung / Direct and Undirect
Pendidikan dan/atau Pelatihan Dewan Education and/or Training of Board of
Komisaris Commissioners
Uraian pendidikan dan/atau pelatihan Dewan Komisaris pada A description of the education and/or training of the Board of
tahun buku disajikan pada Bab Tata Kelola Perusahaan. Commissioners during the financial year is presented in the
Corporate Governance Chapter.
Perubahan Komposisi Anggota Dewan Changes and Changing Reasons in the
Komisaris dan Alasan Perubahannya Composition of Members of the Board
of Commissioners
Selama tahun 2024 tidak terjadi perubahan komposisi Dewan During 2024, there was no change in the composition of
Komisaris. Komposisi Dewan Komisaris sebanyak 4 (empat) orang the Board of Commissioners. The composition of the Board
yang terdiri dari 1 (satu) orang Komisaris Utama, 2 (dua) orang of Commissioners was 4 (four) persons consisting of 1 (one)
Komisaris Independen dan 1 (satu) orang Komisaris. Komposisi President Commissioner, 2 (two) Independent Commissioners and
dan dasar pengangkatan Dewan Komisaris dapat dilihat pada 1 (one) Commissioner. The composition and basis of the Board of
tabel di bawah ini. Commissioners can bee seen in the table below.
Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris
Table of Composition and Basis Appointment of the Board of Commissioners
Nama Jabatan Pelaksana Dasar Pengangkatan Tanggal Efektif
Name Position Organizer Basis of Appointment Effective Date
Komisaris Utama Akta Keputusan RUPS No. 20 Tahun 2021 11 November 2021
Mustaslimah OJK
President Commissioner Deed of GMS Resolution No. 20 year 2021 November 11, 2021
Hendrika Nora Osloi Komisaris Akta keputusan RUPS No. 17 Tahun 2022 16 Juni 2023
OJK
Sinaga Commissioner Deed of GMS Resolution No. 17 year 2022 June 16, 2023
Sedang dalam proses Fit &
Komisaris* Akta keputusan sirkuler No. 21 Tahun 2023 Proper Test OJK
Suhajar Diantoro OJK
Commissioner* Circular Decree No. 21 year 2023 Currently in the OJK Fit &
Proper Test process
Komisaris Independen Akta keputusan sirkuler No. 21 Tahun 2023 11 Oktober 2023
Boedi Armanto OJK
Independent Commissioner Circular Decree No. 21 year 2023 October 11, 2023
* dialihtugaskan sebagai Komisaris berdasarkan Akta Keputusan Sirkuler No. 18 tanggal 27 Juni 2024
reassigned as Commissioner based on Deed of Circular Resolution No. 18 dated June 27, 2024.
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Profil Pejabat Eksekutif
Executive Officers Profile
M. Jacobie Henry Widojono
Division Head Internal Audit
Head of Internal Audit Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Ponorogo pada tahun 1970. Usia 54 tahun Per Desember 2024.
Born in Ponorogo in 1970. Age 54 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas Gajah Mada (1994). • Bachelor of Economics in Accounting from Gajah Mada University (1994).
• Master Business Administration dari Universitas Gajah Mada (2014). • Master of Business Administration from Gajah Mada University (2014).
Pengalaman Kerja Work Experience
• Auditor - Bank Dagang Negara (1997-1999). • Auditor - Bank Dagang Negara (1997-1999).
• Auditor - Bank Mandiri (1999-2007). • Auditor - Bank Mandiri (1999-2007).
• Team Leader Accounting Policy - Bank Mandiri (2007-2008). • Team Leader Accounting Policy - Bank Mandiri (2007-2008).
• Tax Management Department Head - Bank Mandiri (2008-2014). • Tax Management Department Head - Bank Mandiri (2008-2014).
• Decentralized Compliance & Operational Risk Head - Bank Mandiri (2014-2015). • Decentralized Compliance & Operational Risk Head - Bank Mandiri (2014-2015).
• Audit Manager - Bank Mandiri (2015-2020). • Audit Manager - Bank Mandiri (2015-2020).
• Division Head Internal Audit - Bank Mandiri Taspen (2020-sekarang). • Head of Internal Audit Division - Bank Mandiri Taspen (2020-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Surat Keputusan Direksi PT Bank Mandiri (Persero) Tbk No.KEP.DIR/ Decree of the Board of Directors of PT Bank Mandiri (Persero) Tbk No.KEP.
HC.611/2020 Tentang Penugasan Pegawai di PT Bank Mandiri Taspen DIR/HC.611/2020 concerning Employee Assignments at PT Bank Mandiri
tanggal 17 Juli 2020. Taspen dated July 17, 2020.
Sisi Rahmina
Division Head Compliance
Head of Compliance Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Bogor pada tahun 1978. Usia 46 tahun Per Desember 2024.
Born in Bogor in 1978. Age 46 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Trisakti (2000). • Bachelor of Accounting from Trisakti University (2000).
• Master of Business Administration dari Universitas Gadjah Mada (2008). • Master of Business Administration from Gajah Mada University (2008).
Pengalaman Kerja Work Experience
• Assistant Manager Medan Balai Kota (2001-2003). • Assistant Manager Medan Balai Kota (2001-2003).
• AML-CFT Analist, Compliance & AML-CFT Group (2003-2009). • AML-CFT Analist, Compliance & AML-CFT Group (2003-2009).
• Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT • Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT
Group (2009-2013). Group (2009-2013).
• Head of Compliance & Operational Risk Unit, Risk Management (2013-2016) • Head of Compliance & Operational Risk Unit, Risk Management (2013-2016).
• Head of Compliance Methodology & Regulatory, Compliance & AML – • Head of Compliance Methodology & Regulatory, Compliance & AML –
CFT Group (2016 – 2020). CFT Group (2016 – 2020).
• Senior Compliance Officer Wholesale Banking (2020 - 2024). • Senior Compliance Officer Wholesale Banking (2020 - 2024).
• Division Head Compliance (2024-sekarang). • Head of Compliance Division (2024-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Compliance sejak 12 Januari 2024 Served as Head of the Compliance Division since January 12, 2024 based
berdasarkan Surat Keputusan No. DIR.UTM/001/I/2024 tanggal 02 Januari on Decree No. Dir.UTM/001/I/2024 dated January 2, 2024 and Minutes of
2024 dan Berita Acara Serah Terima Jabatan No. CMC.CPL/001/2024 Handover of Position No. CMC.CPL/001/2024 dated January 12, 2024.
tanggal 12 Januari 2024.
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Profil Perusahaan
Company Profile
Roni Girsang
Division Head Risk Management
Head of Risk Management Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Pematang Siantar pada tahun 1986. Usia 38 tahun Per Desember 2024.
Born in Pematang Siantar in 1986. Age 38 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Presindence University (2008). • Bachelor of Accounting from Presindence University (2008).
• Magister Management engineering Politecnico di Milano (2017). • Master of Management engineering Politecnico di Milano (2017).
Pengalaman Kerja Work Experience
• Auditor Cabang Konvensional, PT Bank Danamon Indonesia, Tbk. (2008-2010). • Conventional Branch Auditor, PT Bank Danamon Indonesia, Tbk. (2008-2010).
• Team Leader Microfinance Audit, PT Bank Danamon Indonesia, Tbk • Team Leader Microfinance Audit, PT Bank Danamon Indonesia, Tbk
(2010-2012). (2010-2012).
• Team Leader Treasury, Financial Institution & Risk Management, PT Bank • Team Leader Treasury, Financial Institution & Risk Management, PT Bank
Mandiri (Persero) Tbk. (2012-2018). Mandiri (Persero) Tbk. (2012-2018).
• Team Leader Group Audit & Risk Advisory (PT Astra Internasional, Tbk. • Team Leader Group Audit & Risk Advisory (PT Astra Internasional, Tbk.
(2018-2019). (2018-2019).
• Wholesale, Trasury & Centralized Operation Audit Head – PT Maybank • Wholesale, Treasury & Centralized Operation Audit Head – PT Maybank
Indonesia, Tbk (2019-2020). Indonesia, Tbk (2019-2020).
• Division Head Risk Management di Bank Mandiri Taspen (2020-Sekarang). • Head of Risk Management Division at Bank Mandiri Taspen (2020-Present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Risk Management sejak 06 November Served as Head of the Risk Management Division since November 6, 2020
2020 berdasarkan Surat Keputusan No. DIR.UTM/084/XI/2020 tanggal 06 based on Decree No. Dir.UTM/084/XI/2020 dated November 06, 2020.
November 2020.
Tulus Parulian Hutabarat
Division Head Network Development
Head of Network Development Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Dairi pada tahun 1975. Usia 49 tahun Per Desember 2024.
Born in Dairi in 1975. Age 49 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi dari Universitas Indonesia (UI) (2003). Bachelor of Economics from the University of Indonesia (UI) (2003).
Pengalaman Kerja Work Experience
• Petugas Seksi Pendukung Sistem, PT Bank Dagang Negara (Persero), (1998-1999). • System Support Section Officer, PT Bank Dagang Negara (Persero), (1998-1999).
• Pelaksana IT e-Channel & Credit Card, PT Bank Mandiri (Persero), Tbk. (1999- • IT e-Channel & Credit Card Implementer, PT Bank Mandiri (Persero), Tbk.
2005). (1999-2005).
• Pelaksana IT Vendor & Contract Management, PT Bank Mandiri (Persero), Tbk. • Implementing IT Vendor & Contract Management, PT Bank Mandiri (Persero),
(2005-2008). Tbk. (2005-2008).
• Assistant Manager IT Vendor & Contract Management, PT Bank Mandiri • Assistant Manager IT Vendor & Contract Management, PT Bank Mandiri
(Persero), Tbk. (2008-2013). (Persero), Tbk. (2008-2013).
• Manager IT Vendor & Contract Management, PT Bank Mandiri (Persero), Tbk. • Manager IT Vendor & Contract Management, PT Bank Mandiri (Persero), Tbk.
(2013-2014). (2013-2014).
• Senior Manager IT Procurement, PT Bank Danamon Indonesia, Tbk. (2014-2015). • Senior Manager IT Procurement, PT Bank Danamon Indonesia, Tbk. (2014-2015).
• Procurement & Contract Management Head, PT Bank BTPN, Tbk. (2015- • Head of Procurement & Contract Management, PT Bank BTPN, Tbk (2015-
2017). 2017).
• Department Head Procurement, PT Bank Mandiri Taspen (2017-2022). • Department Head of Procurement, PT Bank Mandiri Taspen (2017- 2022).
• Pj. Division Head Risk Business Control, PT Bank Mandiri Taspen (2022 – 2023). • Acting Head of Risk Business Control Division, PT Bank Mandiri Taspen (2022
– 2023).
• Division Head Procurement & Asset Management, PT Bank Mandiri Taspen • Head of the Procurement & Asset Management Division of Bank Mandiri
(2023 – 2024) Taspen (2023 - 2024)
• Division Head Network Development, PT Bank Mandiri Taspen (2024 – • Head of Network Development Division, PT Bank Mandiri Taspen (2024 -
sekarang). present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Network Development sejak 29 Oktober 2024 Appointed as Division Head Network Development since October 29, 2024
ber-dasarkan Surat Keputusan No. UTM.HMC/HEE.2287/2024 tanggal 22 based on Decree No. UTM.HMC/HEE.2287/2024 dated October 22, 2024.
Oktober 2024.
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Tambos Hutabarat
Division Head Pension & Loyalty Management
Head of Pension & Loyalty Management Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Taruntung pada tahun 1964. Usia 60 tahun Per Desember 2024.
Born in Taruntung in 1964. Age 60 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Manajemen dari Sekolah Tinggi Ilmu Manajemen Ujung • Bachelor of Management from Ujung Pandang College of Management
Pandang (1996). (1996).
• Magister Management dari Sekolah Tinggi Ilmu Ekonomi Pasundan • Masters in Management from the Pasundan Bandung School of Economics
Bandung (2007). (2007).
Pengalaman Kerja Work Experience
• Kepala Kantor PT TASPEN (Persero) Cabang Mataram (2010-2012). • Head of PT TASPEN (Persero) Mataram Branch (2010-2012).
• Kepala Kantor PT TASPEN (Persero) Cabang Denpasar (2012-2015). • Head of PT TASPEN (Persero) Denpasar Branch (2012-2015).
• Wakil Kepala PT TASPEN (Persero) Cabang Utama Makassar (2015-2017). • Deputy Head of PT TASPEN (Persero) Makassar Main Branch (2015- 2017).
• Kepala Kantor PT TASPEN (Persero) Cabang Utama Semarang (2017-2019). • Head of PT TASPEN (Persero) Semarang Main Branch (2017-2019).
• Manager Utama Divisi Kepesertaan (2019). • Main Manager of Membership Division (2019).
• Senior Vice President Divisi Pelayanan dan Pemasaran (2019-2021). • Senior Vice President of Service and Marketing Division (2019-2021).
• Division Head Pension & Loyalty Management (2021-sekarang). • Head of Pension & Loyalty Management Division (2021-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Pension & Loyalty Management sejak Appointed as Head of the Pension & Loyalty Management Division since
07 Juni 2021 berdasarkan Surat Keputusan No. DIR.UTM/044/VI/2021 June 07, 2021 based on Decree No. DIR.UTM/044/VI/2021 dated June 07,
tanggal 07 Juni 2021. 2021.
Errinto Sahat Pahala Pardede
Division Head Corporate Secretary & Legal
Head of Corporate Secretary & Legal Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1973. Usia 51 tahun Per Desember 2024.
Born in Jakarta in 1973. Age 51 years as of December 2024.
Riwayat Pendidikan Educational Background
• Undergraduate Program, Management and Marketing dari Northeastern • Undergraduate Program, Management and Marketing from Northeastern
University (1995). University (1995).
• Graduate Program, Management and Business Communication dari • Graduate Program, Management and Business Communication from
Northeastern University (1998). Northeastern University (1998).
Pengalaman Kerja Work Experience
• Senior Manager Divisi Komunikasi Badan Penyehatan Perbankan • Senior Manager of the Communications Division of the National Banking
Nasional (2002-2005). Restructuring Agency (2002-2005).
• Kepala Departemen Investor Komunikasi PT. Bank Mandiri (Persero) Tbk. • Head of Investor Communications Department PT. Bank Mandiri
(2005-2011). (Persero) Tbk. (2005-2011).
• Kepala Divisi Investor Relation PT ABM Investama (2011-2013). • Head of Investor Relations Division PT ABM Investama (2011-2013).
• Direktur Corporate Affairs PT Delta Dunia Makmur Tbk. (2013-2017). • Director of Corporate Affairs PT Delta Dunia Makmur Tbk. (2013- 2017).
• Sekretaris Perusahaan PT Permodalan Nasional Madani Persero (2017-2021). • Corporate Secretary of PT Permodalan Nasional Madani Persero (2017-2021).
• Division Head Corporate Secretary & Legal Bank Mandiri Taspen • Head of Corporate Secretary & Legal Division Bank Mandiri Taspen
(2021-sekarang). (2021-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Corporate Secretary and Legal sejak 02 Appointed as Head of Corporate Secretary and Legal Division since August
Agustus 2021 berdasarkan Surat Keputusan No. KEP.DIR/032/VIII/2021 02, 2021 based on Decree No. KEP.DIR/032/VIII/2021 dated August 02,
tanggal 02 Agustus 2021. 2021.
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Profil Perusahaan
Company Profile
Mohamad Razif
Division Head Consumer Business & Recovery
Head of Consumer Business & Recovery Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1970. Usia 54 tahun Per Desember 2024.
Born in Jakarta in 1970. Age 54 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi dari Universitas Sumatera Utara (1994). • Bachelor of Economics in Accounting from the University of North
Sumatra (1994).
• Magister Manajemen dari Sekolah Tinggi Ilmu Ekonomi Prasetiya Mulya • Master of Management from Prasetiya Mulya College of Economics
(2012). (2012).
Pengalaman Kerja Work Experience
• Credit and Trade Risk Manager, Risk Management, Bank Niaga (1994 - • Credit and Trade Risk Manager, Risk Management, Bank Niaga (1994 -
2006). 2006).
• Vice President, Citi Commercial Bank, Citibank N.A., Branch of Indonesia • Vice President, Citi Commercial Bank, Citibank N.A., Branch of Indonesia
(2006-2023) (2006-2023)
• Division Head Micro & Retail Business (2023-2024) • Division Head of Micro & Retail Business (2023-2024)
• Division Head Consumer Business & Recovery, Bank Mandiri Taspen • Division Head of Consumer Business & Recovery, Bank Mandiri Taspen
(2024-sekarang). (2024-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Consumer Business & Recovery sejak 22 Appointed as Division Head Consumer Business & Recovery since April 22,
April 2024 berdasarkan Surat Keputusan No. UTM.HMC/HEE.0713/2024 2024 based on Decision Letter No. UTM.HMC/HEE.0713/2024 dated April
tanggal 18 April 2024. 18, 2024.
Erlinda Rusda
Division Head Distribution & Portfolio Management
Head of Distribution & Portfolio Management Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Padang Panjang pada tahun 1976. Usia 48 tahun Per Desember 2024.
Born in Padang Panjang in 1976. Age 48 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Manajemen Keuangan dan Perbankan dari STIE Jakarta (2001). Bachelor of Financial Management and Banking from STIE Jakarta (2001).
Pengalaman Kerja Work Experience
• Funding Office Bank Tabungan Negara (1999-2015). • State Savings Bank Funding Office (1999-2015).
• Kepala Cabang Pembantu Bank Yudha Bhakti (2015). • Head of Sub-Branch of Bank Yudha Bhakti (2015).
• Kepala Cabang Jakarta Bank Mandiri Taspen (2015-2016). • Head of Jakarta Branch, Bank Mandiri Taspen (2015-2016).
• Distribution Head II Bank Mandiri Taspen (2016-2017). • Distribution Head II Bank Mandiri Taspen (2016-2017).
• Distribution Head III Bank Mandiri Taspen (2017-2020). • Distribution Head III Bank Mandiri Taspen (2017-2020).
• Distribution Head I Bank Mandiri Taspen (2020-2022). • Distribution Head I Bank Mandiri Taspen (2020-2022).
• Division Head Distribution & Portfolio Management Bank Mandiri • Division Head Distribution & Portfolio Management Bank Mandiri
Taspen (2022 - sekarang). Taspen (2022 - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Distribution & Portfolio Management sejak Appointed as Head of Distribution & Portfolio Management Division since
11 Januari 2022 berdasarkan Surat Keputusan No. DIR.UTM/001/I/2022 January 11, 2022 based on Decree No. DIR.UTM/001/I/2022 January 11,
tanggal 11 Januari 2022. 2022.
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Oktaria Ineztianty
Division Head Human Capital
Head of Human Capital Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Prabumulih pada tahun 1977. Usia 47 tahun Per Desember 2024.
Born in Prabumulih in 1977. Age 47 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Teknik Dirgantara dari Institut Teknologi Bandung (2001). • Bachelor of Aerospace Engineering from the Bandung Institute of
Technology (2001).
• Magister Manajemen Pertahanan dari Institut Teknologi Bandung • Master of Defense Management from Bandung Institute of Technology
(2008). (2008).
Pengalaman Kerja Work Experience
• HR Business Partner PT Permata Bank Tbk. (2010-2013). • HR Business Partner PT Permata Bank Tbk. (2010-2013).
• HR Senior Manager – HR Head for Indonesia PT Firmenich Indonesia • HR Senior Manager – HR Head for Indonesia PT Firmenich Indonesia
(2013-2015). (2013-2015).
• HR Senior Manager – HR Head for Indonesia and Australia PT Firmenich • HR Senior Manager – HR Head for Indonesia and Australia PT Firmenich
Indonesia (2015-2017). Indonesia (2015-2017).
• HR Strategic Business Partner – Indonesia, Papua New Guinea Region & • HR Strategic Business Partner – Indonesia, Papua New Guinea Region &
Manufacturing Site PT Coca-Cola Indonesia (2017-2021). Manufacturing Site PT Coca-Cola Indonesia (2017-2021).
• Division Head Human Capital Bank Mandiri Taspen (2021-sekarang). • Head of Human Capital Division Bank Mandiri Taspen (2021-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Human Capital sejak 02 Juni 2021 Appointed as Head of the Human Capital Division since June 02, 2021
berdasarkan Surat Keputusan No. DIR.UTM/042.1/VI/2021 tanggal 02 Juni based on Decree No. DIR.UTM/042.1/VI/2021 dated June 02, 2021.
2021.
Aditya Subiyanto
Division Head Risk Business Control
Head of Risk Business Control Divison
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Bantul pada tahun 1988. Usia 36 tahun Per Desember 2024.
Born in Bantul in 1988. Age 36 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Ilmu Komputer dari Universitas Udayana Pada Tahun (2010). Bachelor of Computer Science from Udayana University in (2010).
Pengalaman Kerja Work Experience
• Officer Development Program di Bank Mandiri Jakarta (2010). • Officer Development Program at Bank Mandiri Jakarta (2010).
• Customer Service Officer di Bank Mandiri Branch Denpasar Veteran (2010). • Customer Service Officer at Bank Mandiri Denpasar Veterans Branch (2010).
• Regional Performance & Budgeting Officer Bank Mandiri Regional Office • Regional Performance & Budgeting Officer Bank Mandiri Regional Office
XI Denpasar (2010-2014). XI Denpasar (2010-2014).
• Business Development Officer Bank Mandiri Kantor Wilayah XI Denpasar • Business Development Officer of Bank Mandiri Regional Office XI
(2014). Denpasar (2014).
• Subsidiary Liaison Manager di Bank Mandiri Regional XI Denpasar (2014- • Subsidiary Liaison Manager at Bank Mandiri Regional XI Denpasar (2014-
2015). 2015).
• Department Head SPM, Bank Mandiri Taspen (2015-2019). • Department Head of SPM at Bank Mandiri Taspen (2015-2019).
• Division Head SPM & Accounting, Bank Mandiri Taspen (2019-2023). • Head of Strategy Performance Management & Accounting Division at
Bank Mandiri Taspen (2019 – 2023).
• Division Head Risk Business Control, Bank Mandiri Taspen (2023-2025). • Head of Risk Business Control Division at Bank Mandiri Taspen (2023 -
2025).
• Division Head Central Operation, Bank Mandiri Taspen (2025-sekarang) • Head of Central Operation Division, Bank Mandiri Taspen (2025-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Central Operation sejak tanggal 4 Maret Appointed as Division Head Central Operation since March 4, 2025 based
2025 berdasarkan Surat Keputusan No. UTM.HMC/HEE.0571/2025 on Decree No. UTM.HMC/HEE.0571/2025 dated March 3, 2025.
tanggal 3 Maret 2025.
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Profil Perusahaan
Company Profile
Sang Ketut Miasa
Division Head Credit Operation
Head of Credit Operation Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Bangli pada tahun 1978. Usia 46 tahun Per Desember 2024.
Born in Bangli in 1978. Age 46 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi Akuntansi dari Universitas Udayana (2001) Bachelor of Economics in Accounting from Udayana University (2001).
Pengalaman Kerja Work Experience
• Staff Akunting di PT Bank Sinar Harapan Bali (2003-2006). • Accounting Staff at PT Bank Sinar Harapan Bali (2003-2006).
• Kepala Seksi Akunting di PT Bank Sinar Harapan Bali (2006-2010). • Head of Accounting Section at PT Bank Sinar Harapan Bali (2006-2010).
• Kepala Bagian Akuntansi di PT Bank Sinar Harapan Bali (2010-2015). • Head of Accounting at PT Bank Sinar Harapan Bali (2010-2015).
• Division Head SPM & Accounting di Bank Mandiri Taspen (2015-2019). • Head of SPM & Accounting Division at Bank Mandiri Taspen (2015-2019).
• Division Head Credit Operation Bank Mandiri Taspen (2019 - sekarang) • Head of Credit Operations Division Bank Mandiri Taspen (2019-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Credit Operation sejak 08 Februari 2019 Appointed as Head of Credit Operations Division since February 08, 2019
berdasarkan Surat Keputusan No. DIR.UTM/016/II/2019 tanggal 06 based on Decree No. DIR.UTM/016/II/2019 dated February 6, 2019.
Februari 2019.
Aldien Haekalani
Division Head Treasury
Head of Treasury Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1983. Usia 41 tahun Per Desember 2024.
Born in Jakarta in 1983. Age 41 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Sosial Politik dari Universitas Indonesia (2006). Bachelor of Social Politics from the University of Indonesia (2006).
Pengalaman Kerja Work Experience
• Corporate Dealer, Treasury Marketing Team Jakarta (2009-2013). • Corporate Dealer, Treasury Marketing Team Jakarta (2009-2013).
• Head of Treasury Bank Mandiri Dili, Timor Leste (2013-2014). • Head of Treasury Bank Mandiri Dili, Timor Leste (2013-2014).
• Chief Dealer, Regional Treasury XI, Bali - Nusa Tenggara (2014-2017). • Chief Dealer, Regional Treasury XI, Bali - Nusa Tenggara (2014-2017).
• Chief Dealer, Treasury Client Structuring (Derivative Desk) (2017-2018). • Chief Dealer, Treasury Client Structuring (Derivative Desk) (2017-2018).
• Chief Dealer, Treasury Anchor Clients (2018-2023). • Chief Dealer, Treasury Anchor Clients (2018-2023).
• Division Head Treasury di Bank Mandiri Taspen (2023-Sekarang). • Head of Treasury Division at Bank Mandiri Taspen (2023-Present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Treasury sejak 1 Februari 2023 berdasarkan Appointed as Head of Treasury Division since February 1, 2023 based on
Surat Keputusan No. KEP.DIR/HC.021/2023 tanggal 26 Januari 2023. Decree No. KEP.DIR/HC.021/2023 dated January 26, 2023.
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Yuli Christiani Clara
Division Head Funding & Investment Product
Division Head of Funding & Investment Product
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1979. Usia 44 tahun Per Desember 2024.
Born in Jakarta in 1979. Age 44 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi Universitas Gadjah Mada • Bachelor of Accounting from Gadjah Mada University
• Master Manajemen Universitas Gadjah Mada • Master of Management, Gadjah Mada University
Pengalaman Kerja Work Experience
• Department Head DS di Bank Mandiri (2016). • Head of Department DS at Bank Mandiri (2016).
• Department Head Unsecured Credit Risk & analytics di Bank Mandiri • Head of Department Unsecured Credit Risk & analytics at Bank Mandiri
(2019). (2019).
• Department Head Risk Consolidation di Bank Mandiri (2020). • Head of Department Risk Consolidation at Bank Mandiri (2020).
• Division Head Funding & Investment Product di Bank Mandiri Taspen • Head of Funding & Investment Product Division at Bank Mandiri Taspen
(2023-sekarang). (2023-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Funding & Investment Product sejak 29 Appointed as Head of Funding & Investment Product Division since
September 2023 berdasarkan Surat Keputusan No DIR.UTM/031/IX/2023 September 29, 2023 based on Decree No DIR.UTM/031/IX/2023 dated
tanggal 29 September 2023. September 29, 2023
Hendi Hadianto
Division Head Information Technology Planning & Development
Head of Information Technology Planning & Development Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1975. Usia 49 tahun Per Desember 2024.
Born in Jakarta in 1975. Age 49 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Manajemen Informatika dari Universitas Gunadarma (1997). Bachelor of Information Management from Gunadarma University (1997).
Pengalaman Kerja Work Experience
• PS Branch Delivery Service Bank Mandiri (2003). • PS Branch Delivery Service Bank Mandiri (2003).
• Temporary Assignment Officer Bank Mandiri (2004-2005). • Temporary Assignment Officer at Bank Mandiri (2004-2005).
• TA I&T Transactional Solution Bank Mandiri (2005). • TA I&T Transactional Solution Bank Mandiri (2005).
• TS IT CASH Management Host O Host Sols Bank Mandiri (2007). • TS IT CASH Management Host O Host Sols Bank Mandiri (2007).
• TTL IT Cash Management Host O Host Sols Bank Mandiri (2008). • TTL IT Cash Management Host O Host Sols Bank Mandiri (2008).
• TL Enterprise Service Bus Bank Mandiri (2012). • TL Enterprise Service Bus Bank Mandiri (2012).
• DH IT Integration Projects Bank Mandiri (2015). • DH IT Integration Projects Bank Mandiri (2015).
• DH Integration Development Bank Mandiri (2018). • DH Integration Development Bank Mandiri (2018).
• Dept Head IT Core Banking System Bank Mandiri (2020). • Dept Head IT Core Banking System Bank Mandiri (2020).
• Solution Analyst Bank Mandiri (2021). • Solution Analyst Bank Mandiri (2021).
• Solution Architect Bank Mandiri (2022). • Solution Architect Bank Mandiri (2022).
• Division Head IT Planning & Development Bank Mandiri Taspen (2022 - • Head of IT Planning & Development Division Bank Mandiri Taspen (2022
sekarang). - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head IT Planning & Development sejak 06 Served as Division Head IT Planning & Development since December 6,
Desember 2022 berdasarkan Surat Keputusan Direksi No. DIR.UTM/112.1/ 2022 based on the Decree of the Board of Directors No. DIR.UTM/112.1/
XII/2022. XII/2022
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Profil Perusahaan
Company Profile
Fajar M. S. Sukmono
Division Head Information Technology Operations
Head of Information Technology Operations Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Tangerang Selatan, Indonesia
Lahir di Jakarta pada tahun 1972. Usia 52 tahun Per Desember 2024.
Born in Jakarta in 1972. Age 52 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Sarjana Ekonomi Universitas Diponegoro (1995). • Bachelor of Economics from Diponegoro University (1995).
• Magister Management Universitas Gadjah Mada (2009). • Masters in Management, Gadjah Mada University (2009).
Pengalaman Kerja Work Experience
• Performance Improvement & Quality Assurance Department Head Bank • Head of Performance Improvement & Quality Assurance Department
Mandiri (2018-2019). Bank Mandiri (2018-2019).
• Business Process Reengineering Head Bank Mandiri (2019-2021). • Head of Business Process Reengineering Bank Mandiri (2019-2021).
• Credit Card Department Head Bank Mandiri (2021-2023). • Head of Credit Card Department Bank Mandiri (2021-2023).
• Division Head IT Operation Bank Mandiri Taspen (2023-sekarang). • Division Head IT Operation Bank Mandiri Taspen (2023-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head IT Operation sejak tanggal 18 April 2023 Appointed as Head of IT Operations Division since April 18, 2023 based on
berdasarkan Surat Keputusan Nomor SK No. DIR.UTM/025/IV/2023 tanggal Decree Number SK No. DIR.UTM/025/IV/2023 dated April 18, 2023.
18 April 2023 .
Purnama Sulfa Syukur
Division Head CISO
Head of CISO Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Jakarta pada tahun 1981. Usia 43 tahun Per Desember 2024.
Born in Jakarta in 1981. Age 43 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Sistem Informasi dari Perbanas Institute (Stimik Perbanas) (1999). • Bachelor of Information Systems from Perbanas Institute (1999).
• Magister Data Science dari Monash University (2024). • Magister Data Science from Monash University (2024).
Pengalaman Kerja Work Experience
• Pelaksana Electronic Channel Banking di Bank Mandiri (2004 – 2008). • Implementing Electronic Channel Banking at Bank Mandiri (2004
–2008).
• Manager IT ATM & Self Service di Bank Mandiri (2008 – 2012). • ATM & Self Service IT Manager at Bank Mandiri (2008 – 2012).
• Team Leader Security Access Control di Bank Mandiri (2012 – 2018). • Team Leader Security Access Control at Bank Mandiri (2012 – 2018).
• Team Leader Security Operations Center di Bank Mandiri (2018 – 2019). • Team Leader Security Operations Center at Bank Mandiri (2018 – 2019).
• Department Head Security Operations di Bank Mandiri (2019 – 2021). • Department Head Security Operations at Bank Mandiri (2019 – 2021).
• Department Head Security Services di Bank Mandiri (2021 – 2022). • Department Head Security Services at Bank Mandiri (2021 – 2022).
• IT Audit Specialist di Bank Mandiri (2023). • IT Audit Specialist at Bank Mandiri (2023).
• Division Head of Chief Information Security Officer (CISO) Division di • Head of Chief Information Security Officer (CISO) Division at Bank
Bank Mandiri Taspen (2023 – sekarang). Mandiri Taspen (2023 – present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Chief Information Security Officer (CISO) Appointed as Head of Chief Information Security Officer (CISO) Division
sejak tanggal 3 Juli 2023 berdasarkan Surat Keputusan No. DIR.UTM/027/ since July 3, 2023 based on Decree No. DIR.UTM/027/VII/2023 dated
VII/2023 Tanggal 3 Juli 2023. July 3, 2023.
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Agus Syaiful Anwar
Division Head SPM & Accounting
Head of SPM & Accounting Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Depok, Jawa Barat, Indonesia
Lahir di Kudus, pada tahun 1985. Usia 39 tahun Per Desember 2024.
Born in Kudus in 1985. Age 39 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Teknik Industri dari Universitas Diponegoro (2008) Bachelor of Industrial Engineering from Diponegoro University (2008)
Pengalaman Kerja Work Experience
• Procurement & Logistic Section Head, PT. Triputra Agro Persada • Procurement & Logistic Section Head, PT. Triputra Agro Persada
(2008 – 2011). (2008-2011).
• Management Development Program, Bank BTPN (2012). • Management Development Program, Bank BTPN (2012).
• Performance Management Officer, Bank BTPN (2012-2015). • Performance Management Officer, Bank BTPN (2012-2015).
• Data & Product Management Manager, Bank BTPN (2015-2017). • Data & Product Management Manager, Bank BTPN (2015-2017).
• Tim Leader Sales & Portfolio Management, Bank Mandiri Taspen (2017- • Sales & Portfolio Management Team Leader, Bank Mandiri Taspen (2017-
2018). 2018).
• Departement Head Sales & Portfolio Management, Bank Mandiri Taspen • Departement Head of Sales & Portfolio Management, Bank Mandiri
(2018-2019). Taspen (2018-2019).
• Departement Head Strategy & Performance Management, Bank Mandiri • Departement Head of Strategy & Performance Management, Bank
Taspen (2019-2024). Mandiri Taspen (2019-2024).
• Division Head Strategy & Performance Management & Accounting, Bank • Division Head of Strategy & Performance Management & Accounting,
Mandiri Taspen (2024-sekarang). Bank Mandiri Taspen (2024-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head SPM & Accounting sejak 1 April 2024 Appointed as Head of SPM & Accounting Division since April 1, 2024 based
berdasarkan Surat Keputusan Direksi No. UTM.HMC/HEE.0610/2024 on Board of Directors Decree No. UTM.HMC/HEE.0610/2024 dated March
tanggal 27 Maret 2024. 27, 2024.
Mochammad Azis Yusup
Division Head Business Pension
Head of Pension Business Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Yogyakarta pada tahun 1968. Usia 56 tahun Per Desember 2024.
Born in Yogyakarta in 1968. Age 56 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Administrasi Negara dari Universitas Jendral Sudirman (1993). Bachelor of Public Administration from Jenderal Soedirman University (1993).
Pengalaman Kerja Work Experience
• Divisi Strategi Kemitraan Konsumer Wilayah 1 – Jakarta di Bank Bukopin • Consumer Partnership Strategy Division Region 1 – Jakarta at Bank
(1998). Bukopin (1998).
• Division Head Pension Business di Bank Mandiri Taspen (2018-Sekarang). • Head of Pension Business Division at Bank Mandiri Taspen (2018-Present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Pension Business sejak tanggal 23 Appointed as Head of Pension Business Division since July 23, 2018 based
Juli 2018 berdasarkan Surat Keputusan No. KEP.DIR/205/VII/2018 on Decree No. KEP.DIR/205/VII/2018 dated July 23, 2018.
tanggal 23 Juli 2018.
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Profil Perusahaan
Company Profile
Pangrukti Kisbandini
Division Head Digital Banking Product
Head of Digital Banking Product Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Banjarnegara pada tahun 1981. Usia 43 tahun Per Desember 2024.
Born in Banjarnegara in 1981. Age 43 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Teknik Industri dari Universitas Indonesia (2003). Bachelor of Industrial Engineering from the University of Indonesia (2003).
Pengalaman Kerja Work Experience
• Officer Development Program Batch XVII - PT Bank Mandiri (Persero) • Officer Development Program Batch XVII - PT Bank Mandiri (Persero)
Tbk. (2004 - 2005). Tbk. (2004 - 2005).
• Customer Service Officer Area Pekanbaru - PT Bank Mandiri (Persero) • Pekanbaru Area Customer Service Officer - PT Bank Mandiri (Persero)
Tbk. (2005 - 2007). Tbk. (2005 - 2007).
• Product Manager ATM & Other Services - PT Bank Mandiri (Persero) Tbk. • Product Manager ATM & Other Services - PT Bank Mandiri (Persero) Tbk.
(2007 - 2008). (2007 - 2008).
• Product Manager Mandiri Tabungan Rencana - PT Bank Mandiri (Persero) • Product Manager Mandiri Savings Plan - PT Bank Mandiri (Persero) Tbk.
Tbk. (2008 - 2009). (2008 - 2009).
• Product Manager Mandiri Tabungan Bisnis - PT Bank Mandiri (Persero) • Product Manager Mandiri Savings Business - PT Bank Mandiri (Persero
Tbk. (2010 - 2011). Tbk. (2010 - 2011).
• Product Manager Mandiri Tabungan Reguler - PT Bank Mandiri (Persero) • Product Manager Mandiri Regular Savings - PT Bank Mandiri (Persero)
Tbk. (2012 - 2014) Tbk. (2012 - 2014)
• Team Leader System Development & Integration - PT Bank Mandiri • Team Leader System Development & Integration - PT Bank Mandiri
(Persero) Tbk. (2015 - 2016). (Persero) Tbk. (2015 - 2016).
• Departement Head Digital Solutions - PT Bank Mandiri Taspen (2019 - • Head of Department Digital Solutions - PT Bank Mandiri Taspen (2019 -
2023). 2023).
• Division Head Digital Banking Products (2023 - present). • Head of Division Digital Banking Product (2023 - present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Digital Banking Product sejak 1 Appointed as Division Head of Digital Banking Product since August 1, 2023
Agustus 2023 berdasarkan surat keputusan No. DIR.UTM/029/2023 based on decision letter no. DIR.UTM/029/2023 dated August 1, 2023.
tanggal 1 Agustus 2023.
Sangkot Parangin-Angin
Division Head Procurement & Asset Management
Head of Procurement & Asset Management Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Bogor, Indonesia
Lahir di Medan pada tahun 1984. Usia 40 tahun Per Desember 2024.
Born in Medan in 1984. Age 40 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Ekonomi Akuntansi dari Universitas Islam Sumatera Utara (2008). Bachelor of Economics Accounting from the Islamic University of North
Sumatra (2008).
Pengalaman Kerja Work Experience
• Account Officer, Bank Rakyat Indonesia (2008-2012). • Account Officer, Bank Rakyat Indonesia (2008-2012).
• Auditor Internal, Bank Syariah Mandiri (2012-2017). • Auditor Internal, Bank Syariah Mandiri (2012-2017).
• Auditor Internal, Bank Mandiri Taspen (2017-2024). • Auditor Internal, Bank Mandiri Taspen (2017-2024).
• Division Head Procurement & Asset Management, Bank Mandiri Taspen • Division Head Procurement & Asset Management, Bank Mandiri Taspen
(2024-sekarang). (2024-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Procurement & Asset Management sejak Appointed as Division Head of Procurement & Asset Management
29 Oktober 2024 berdasarkan Surat Keputusan Direksi No. UTM.HMC/ since October 29, 2024 based on decision letter no. DIR.UTM.HMC/
HEE.2288/2024 tgl 22 Oktober 2024. HEE.2288/2024 dated October 22, 2024.
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Harsono Rudi Firnadi
Division Head Operational Excellence & Customer Experience
Head of Operational Excellence & Customer Experience Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Pasuruan pada tahun 1967. Usia 57 tahun Per Desember 2024.
Born in Pasuruan in 1967. Age 57 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari STIE Malangkucecwara (1990). • Bachelor of Accounting from STIE Malangkucecwara (1990).
• Magister Akuntansi dari Universitas Airlangga (2006). • Magister of Accounting from Airlangga University (2006).
Pengalaman Kerja Work Experience
• Manager, Bank Mandiri (2003-2007). • Manager, Bank Mandiri (2003-2007).
• Senior Manager, Bank Mandiri (2008-2012). • Senior Manager, Bank Mandiri (2008-2012).
• Asisten Vice President, Bank Mandiri (2012-2015). • Asisten Vice President, Bank Mandiri (2012-2015).
• Vice President, Bank Mandiri (2015-2020). • Vice President, Bank Mandiri (2015-2020).
• Senior Vice President, Bank Mandiri (2020-2024). • Senior Vice President, Bank Mandiri (2020-2024).
• Division Head Operational Excellence & Customer Experience, Bank • Division Head Operational Excellence & Customer Experience, Bank
Mandiri Taspen (2024-sekarang). Mandiri Taspen (2024-present).
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Operational Excellence & Customer Appointed as Division Head of Operational Excellence & Customer
Experience sejak 22 Mei 2024 berdasarkan Perjanjian Kerja Experience since May 22, 2024 based on Employment Agreement
No. UTM.HMC/HEE.PK/048/2024 No. UTM.HMC/HEE.PK/048/2024
David Pardomuan Nababan
PJ. Division Head Central Operation
Acting Head of Central Operations Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Medan, pada tahun 1980. Usia 44 tahun Per Desember 2024.
Born in Medan in 1980. Age 44 years as of December 2024.
Riwayat Pendidikan Educational Background
Sarjana Manajemen Infomatika STMIK Jakarta Bachelor of Information Management STMIK Jakarta
Pengalaman Kerja Work Experience
• Technical Support, PT Citibank (2004-2004) • Technical Support, PT Citibank (2004-2004)
• Network Support, PT HAP Consulting (2006-2007) • Network Support, PT HAP Consulting (2006-2007)
• Sales & Marketing Officer KC Retail Kupang, BTPN (2008-2009) • Sales & Marketing Officer KC Retail Kupang, BTPN (2008-2009)
• Branch Quality Assurance Officer - Medan, BTPN (2009-2011) • Branch Quality Assurance Officer - Medan, BTPN (2009-2011)
• Branch Quality Assurance Officer - Makassar, BTPN (2011-2011) • Branch Quality Assurance Officer - Makassar, BTPN (2011-2011)
• Branch Quality Assurance Officer Retail - IBT, BTPN (2011-2012) • Branch Quality Assurance Officer Retail - IBT, BTPN (2011-2012)
• Branch Quality Assurance Manager Pension 4 - IBT, BTPN (2012-2012) • Branch Quality Assurance Manager Pension 4 - IBT, BTPN (2012-2012)
• Branch Quality Assurance Manager Pension 3 - Jawa Timur 1, BTPN (2012-2014) • Branch Quality Assurance Manager Pension 3 - Jawa Timur 1, BTPN (2012-2014)
• Branch Quality Assurance Manager 1_3 Jatim, Bali & Nusra, BTPN (2014-2014) • Branch Quality Assurance Manager 1_3 Jatim, Bali & Nusra, BTPN (2014-2014)
• Branch Quality Assurance Manager Kendari, BTPN (2014-2015) • Branch Quality Assurance Manager Kendari, BTPN (2014-2015)
• PS Audit II Divisi Internal Audit, Bank Mandiri Taspen (2016-2017) • PS Audit II Divisi Internal Audit, Bank Mandiri Taspen (2016-2017)
• TL RBC Wilayah Barat, Bank Mandiri Taspen (2017-2018) • TL RBC Wilayah Barat, Bank Mandiri Taspen (2017-2018)
• Pj. Kepala KC Pematangsiantar, Bank Mandiri Taspen (2018-2019) • Acting Head of KC Pematangsiantar, Bank Mandiri Taspen (2018-2019)
• Kepala KC Pematangsiantar, Bank Mandiri Taspen (2019-2020) • Head of KC Pematangsiantar, Bank Mandiri Taspen (2019-2020)
• Kepala KC Manado, Bank Mandiri Taspen (2020-2021) • Head of KC Manado, Bank Mandiri Taspen (2020-2021)
• Kepala KC Makassar, Bank Mandiri Taspen (2021-2022) • Head of KC Makassar, Bank Mandiri Taspen (2021-2022)
• Pj. Distribution Head Dist 5, Bank Mandiri Taspen (2022-2022) • Acting Head of Dist 5 Distribution, Bank Mandiri Taspen (2022-2022)
• Distribution Head Dist 5, Bank Mandiri Taspen (2022-2023) • Distribution Head Dist 5, Bank Mandiri Taspen (2022-2023)
• Distribution Head Dist 9, Bank Mandiri Taspen (2023-2024) • Distribution Head Dist 9, Bank Mandiri Taspen (2023-2024)
• Pj. Division Head Central Operation, Bank Mandiri Taspen (2024-sekarang) • Acting Head of Central Operation Division, Bank Mandiri Taspen (2024-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai PJ Division Head Central Operation sejak 3 Juni 2024 berdasarkan Appointed as Acting Head of Head Central Operation Division since June 3, 2024
Surat Keputusan No. UTM.HMC/HEE.1312/2024 tanggal 20 Mei 2024. based on Decree No. UTM.HMC/HEE.1312/2024 dated May 20, 2024.
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Profil Perusahaan
Company Profile
Mohammad Guntur
Head of Digital Transformation Unit
Head of Digital Transformation Unit
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Surabaya pada tahun 1964. Usia 60 tahun Per Desember 2024.
Born in Surabaya in 1964. Age 60 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Pertanian dari Institut Pertanian Bogor (1986). • Bachelor of Agriculture from Bogor Agricultural Institute (1986).
• Magister Manajemen (MM) bidang Marketing dari Universitas Gajah • Master of Management (MM) in Marketing from Gajah Mada University
Mada dan University of Kentucky USA (1997). and University of Kentucky USA (1997).
Pengalaman Kerja Work Experience
• Pegawai Pimpinan Biro Sistem Teknologi Bank Exim (1989-1996). • Leadership Employee of Exim Bank’s Technology Systems Bureau (1989-
1996).
• Team Leader Business Pprocess Reengineering Bank Exim (1996-1997). • Team Leader Business Process Reengineering Bank Exim (1996-1997).
• Team Leader IT Project Personal Banking Bank Exim (1997-1998). • Team Leader IT Project Personal Banking Bank Exim (1997-1998).
• Kepala Kelompok Kerja Biro Sistem Teknologi Bank Exim (1998-1999). • Head of the Exim Bank Technology Systems Bureau Working Group
(1998-1999).
• Anggota Tim Merger Integration Bank Mandiri (1999-2000). • Member of the Bank Mandiri Merger Integration Team (1999-2000).
• VP Financial & Management Accounting Divisi Corporate Banking & • VP Financial & Management Accounting, Corporate Banking & Other
Other Service Bank Mandiri (2000-2001). Services Division, Bank Mandiri (2000-2001).
• VP IT Retail Business Bank Mandiri (2001-2003). • VP IT Retail Business Bank Mandiri (2001-2003).
• SVP IT eMAS (Enterprise Mandiri Adv Syst) Bank Mandiri (2003-2005). • SVP IT eMAS (Enterprise Mandiri Adv Syst) Bank Mandiri (2003-2005).
• SVP IT Info & Knowledge Management Bank Mandiri (2005-2007). • SVP IT Info & Knowledge Management Bank Mandiri (2005-2007).
• SVP Policies, Procedures, Planning & Arch. Bank Mandiri (2007-2010). • SVP Policies, Procedures, Planning & Arch. Bank Mandiri (2007-2010).
• SVP IT Planning, Architecture & BCP Bank Mandiri (2010-2011). • SVP IT Planning, Architecture & BCP Bank Mandiri (2010-2011).
• SVP IT Strategy & Architecture Bank Mandiri (2011). • SVP IT Strategy & Architecture Bank Mandiri (2011).
• SVP IT Strategic Business Solution Bank Mandiri (2011). • SVP IT Strategic Business Solutions Bank Mandiri (2011).
• SVP IT Application Services Bank Mandiri (2011-2016). • SVP IT Application Services Bank Mandiri (2011-2016).
• SVP Enterprise Data Management Bank Mandiri (2016-2019). • SVP Enterprise Data Management Bank Mandiri (2016-2019).
• SEVP IT, Operations & Proc. Indonesia Eximbank (2019-2021). • SEVP IT, Operations & Proc. Indonesia Eximbank (2019-2021).
• Chief Transformation Officer Bank DKI (2021-2022). • Chief Transformation Officer of Bank DKI (2021-2022).
• Head of Digital Transformation Bank Mandiri Taspen (2022-sekarang) • Head of Digital Transformation Bank Mandiri Taspen (2022-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Head of Digital Transformation sejak Januari 2022 Appointed as Head of Digital Transformation since January 2022 based on
berdasarkan Surat Keputusan No. DIR.UTM/033.2/I/2022 tanggal Decree No. DIR.UTM/033.2/I/2022 dated January 13, 2022.
13 Januari 2022.
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Profil Karyawan
Employee Profile
Jumlah Karyawan Berdasarkan Jenis Number of Employee Based on Gender
Kelamin
Tabel Jumlah Karyawan Berdasarkan Jenis Kelamin
Table of Number of Employees Based on Gender
(dalam satuan orang / in units of people)
Jenis Kelamin 2024 2023 Gender
Laki-laki 1,691 1,694 Male
Perempuan 1,700 1,442 Female
Jumlah 3,397 3,136 Total
Jumlah Karyawan Berdasarkan Level Number of Employee Based on Position
Jabatan Level
Tabel Jumlah Karyawan Berdasarkan Level Jabatan
Table of Number of Employees Based on Position Level
(dalam satuan orang / in units of people)
2024 2023
Level Jabatan Position Level
Pria Wanita Pria Wanita
Total Total
Male Female Male Female
Non Grade - - - - - - Non Grade
Grade A 18 1 19 22 1 23 Grade A
Grade PP1-PP3 776 1,189 1,965 842 1,046 1,888 Grade PP1-PP3
Grade PM1-PM3 109 105 214 51 52 103 Grade PM1-PM3
Grade PS1-PS3 18 13 31 19 13 32 Grade PS1-PS3
Grade D0-D4 699 372 1,036 694 317 1,011 Grade D0-D4
Grade E1-E3 77 20 97 13 66 79 Grade E1-E3
Jumlah 1,697 1,700 3,397 1,641 1,495 3,136 Total
Jumlah Karyawan Berdasarkan Number of Employee Based on Age
Rentang Usia Range
Tabel Jumlah Karyawan Berdasarkan Rentang Usia
Table of Number of Employees Based on Age Range
(dalam satuan orang / in units of people)
2024 2023
Rentang Usia Age Range
Pria Wanita Pria Wanita
Total Total
Male Female Male Female
<26 Tahun 137 462 599 110 265 375 <26 Years old
26-30 Tahun 419 585 1,004 463 604 1,067 26-30 Years old
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Profil Perusahaan
Company Profile
2024 2023
Rentang Usia Age Range
Pria Wanita Pria Wanita
Total Total
Male Female Male Female
31-35 Tahun 493 409 902 477 339 816 31-35 Years old
36-40 Tahun 277 113 390 289 107 396 36-40 Years old
41-45 Tahun 208 76 284 198 78 276 41-45 Years old
46-50 Tahun 87 35 122 73 30 103 46-50 Years old
51-55 Tahun 40 14 54 45 11 56 51-55 Years old
56-60 Tahun 35 6 41 34 6 40 56-60 Years old
>60 Tahun 1 0 1 5 2 7 >60 Years old
Jumlah 1,697 1700 3,397 1,694 1,442 3,136 Total
Jumlah Karyawan Berdasarkan Number of Employees Based on
Tingkat Pendidikan Education Level
Tabel Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Table Number of Employees Based on Education Level
(dalam satuan orang / in units of people)
2024 2023
Tingkat Pendidikan Education Level
Pria Wanita Pria Wanita
Total Total
Male Female Male Female
SMP 1 1 2 1 1 2 Junior High School
SMA 50 37 87 62 43 105 Senior High School
Diploma 133 184 317 143 160 303 Diploma
Sarjana 1,466 1,442 2,908 1,438 1,211 2,649 Bachelor
Pasca Sarjana 47 36 83 50 27 77 Postgraduate
Jumlah 1,697 1,700 3,397 1,694 1,442 3,136 Total
Jumlah Karyawan Berdasarkan Status Number of Employees Based on
Kepegawaian Employment Status
Tabel Jumlah Karyawan Berdasarkan Status Kepegawaian
Table Number of Employees Based on Employment Status
(dalam satuan orang / in units of people)
2024 2023
Status Kepegawaian Employment Status
Pria Wanita Pria Wanita
Total Total
Male Female Male Female
Pegawai Tetap 1,450 1,207 2,657 1,361 1,094 2,455 Permanent Employee
Non-Permanent Employee
Pegawai Tidak Tetap (Kontrak) 247 493 740 333 348 681
(Contract)
Jumlah 1,697 1,700 3,397 1,694 1,442 3,136 Total
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Komposisi Pemegang Saham
Composition of Shareholders
Tabel Komposisi Pemegang Saham Bank Mandiri Taspen Tahun 2024
Table of Composition of Bank Mandiri Taspen Shareholders in 2024
Kepemilikan Kepemilikan
Pemegang Saham Jumlah Saham (lembar) 1 Januari 2024 31 Desember 2024
Shareholders Number of Shares (sheet) Ownership Ownership
January 1, 2024 December 31, 2024
PT Bank Mandiri (Persero) Tbk. 837,303,519 51.098% 51.098%
PT Taspen (Persero) 793,687,754 48.437% 48.437%
I.B. Made Putra Jandhana 7,617,432 0.465% 0.465%
TOTAL 1,638,608,705 100% 100%
Per 1 Januari 2024 dan 31 Desember 2024, tidak terdapat As of January 1, 2024 and December 31 2024, Bank Mandiri
kepemilikan saham institusi lokal, kepemilikan institusi asing, Taspen does not have any local institution ownership, foreign
kepemilikan individu lokal, dan kepemilikan individu asing. institutional ownership or foreign individual ownership.
Komposisi 20 Pemegang Saham Composition of the Biggest 20
Terbesar Shareholders
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen belum Until December 31, 2024, Bank Mandiri Taspen was not yet a
menjadi perusahaan yang mencatatkan sahamnya di Bursa company that listed its share in stock exchange. Hence, there are
Saham. Dengan demikian, tidak terdapat informasi mengenai no information about the composition of 20 largest shareholder.
komposisi 20 pemegang saham terbesar.
Komposisi Pemegang Saham 5% Composition of Shareholders Owning
atau Lebih 5% or More Shares
Tabel Komposisi Pemegang Saham 5% atau lebih Bank Mandiri Taspen
Table of Shareholders Composition of 5% or more Bank Mandiri Taspen
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
PT Bank Mandiri (Persero) Tbk. 837,303,519 51.098%
PT Taspen (Persero) 793,687,754 48.437%
TOTAL 1,630,991,273 99.54%
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Profil Perusahaan
Company Profile
Kelompok Pemegang Saham Group of Society Shareholders Owning
Masyarakat Kurang Dari 5% Less than 5%
Tabel Kelompok Pemegang Saham Masyarakat Kurang Dari 5%
Table of Community Shareholder Groups Less than 5%
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
I.B. Made Putra Jandhana 7,617,432 0.465%
Kepemilikan Saham Dewan Komisaris, Share Ownership of the Board
Direksi dan Manajemen of Commissioners, Directors and
Management
Sampai dengan 31 Desember 2024, tidak terdapat kepemilikan As of December 31, 2024, there was no direct or indirect
saham Dewan Komisaris, Direksi dan Manajemen secara langsung share ownership of the Board of Commissioners, Directors and
dan tidak langsung. Management.
Pemegang Saham Utama dan Pengendali
Main and Controlling Shareholders
Saham Bank Mandiri Taspen dimiliki oleh PT Bank Mandiri Bank Mandiri Taspen shares are owned by PT Bank Mandiri (Persero)
(Persero) Tbk, PT Taspen (Persero) dan I.B. Made Putra Jandhana. Tbk, PT Taspen (Persero) and I.B. Made Putra Jandhana. PT Bank
PT Bank Mandiri (Persero) Tbk selaku Pemegang Saham Utama Mandiri (Persero) Tbk as the Main and Controlling Shareholder
dan Pengendali dan PT Taspen (Persero) selaku Pemegang Saham and PT Taspen (Persero) as the Controlling Shareholder. As such,
Pengendali. Dengan demikian, tidak terdapat pemegang saham there are no direct or indirect individual controlling shareholders
pengendali individu baik langsung maupun tidak langsung.
Nama Jumlah Saham Kepemilikan
Name Number of Shares Ownership
PT Bank Mandiri (Persero) Tbk. 837,303,519 51.098%
PT Taspen (Persero) 793,687,754 48.437%
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Daftar Entitas Anak dan/atau Entitas Asosiasi
Name of Subsidiaries, Associates and Joint Venture Companies
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen As of December 31, 2024, Bank Mandiri Taspen had no subsidiary
tidak memiliki entitas anak, entitas asosiasi dan perusahaan companies, associated entities, or joint ventures. Thus, there
ventura bersama sehingga tidak tersedia informasi mengenai: is no information available concerning: Names of subsidiaries,
Nama entitas anak, asosiasi dan perusahaan ventura bersama; associates and joint ventures; Percentage of share ownership;
Persentase kepemilikan saham; Keterangan tentang bidang usaha Information on the business activities of subsidiaries, associates,
entitas anak, asosiasi dan perusahaan ventura bersama; dan and joint ventures; and information on the operational status of
keterangan status operasi entitas anak dan/atau entitas asosiasi subsidiaries and/or associates (whether they were active or not).
(telah beroperasi atau belum beroperasi).
Struktur Grup Perusahaan
Company Group Structure
LB. Made Putra
Jandhana
0.465%
51.098% 48.437%
Sampai dengan 31 Desember 2024, Bank Mandiri Taspen tidak As of December 31, 2024, Bank Mandiri Taspen does not have
memiliki Entitas Anak, Entitas Asosiasi, Joint Venture dan Special any Subsidiaries, Associated Entities, Joint Ventures and Special
Purpose Vehicle (SPV). Purpose Vehicles (SPV).
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Profil Perusahaan
Company Profile
Informasi Kelompok Usaha Bank
Bank Business Group Information
Struktur Kelompok Usaha Bank Bank Business Group Structure
Struktur kelompok usaha Bank telah disajikan pada sub bagian The structure of the Bank’s business group has been presented in
Struktur Grup Perusahaan. the subsection of the Company’s Group Structure.
Struktur Keterkaitan Kepengurusan Structure of Management Linkages in
Dalam Kelompok Usaha Bank the Bank Business Group
Bank Mandiri Taspen merupakan Perusahaan Anak dari PT Bank Mandiri Taspen is a Subsidiary Company of PT Bank Mandiri
Bank Mandiri (Persero) Tbk. dan PT TASPEN (Persero). Per 31 (Persero) Tbk. and PT TASPEN (Persero). As of December 31, 2024,
Desember 2024, Bank Mandiri Taspen memiliki Anggota Direksi Bank Mandiri Taspen has members of the Board of Directors
yang merupakan pegawai penugasan dari Bank Mandiri dan PT assigned employees from Bank Mandiri and PT TASPEN. To
TASPEN. Untuk menjaga independensi, pegawai penugasan yang maintain independence, assignment officers from shareholders
berasal dari Pemegang saham telah menyatakan independensinya have declared their independence as follows
sebagai berikut:
1. Elmamber Petamu Sinaga dalam jabatan selaku Direktur 1. Elmamber Petamu Sinaga, in his position as President
Utama, merupakan penugasan dari Bank Mandiri telah Director, is an assignment from Bank Mandiri and has
menyatakan independensinya sesuai surat pernyataan tanggal declared his independence according to a statement letter
4 November 2020. dated November 4, 2020.
2. Maswar Purnama dalam jabatan selaku Direktur, 2. Maswar Purnama, in his position as Director, is an assignment
merupakan penugasan dari Bank Mandiri telah menyatakan from Bank Mandiri, which has declared his independence
independensinya sesuai surat pernyataan tanggal 24 Agustus according to a statement letter dated August 24, 2021.
2021.
3. Widi Nugroho dalam jabatan selaku Direktur, merupakan 3. Widi Nugroho, in his position as Director, is an assignment
penugasan dari PT TASPEN telah menyatakan independensinya from PT TASPEN, which has declared his independence
sesuai surat pernyataan tanggal 15 Maret 2024. according to a statement letter dated March 15, 2024.
4. Putu Apriyanto dalam jabatan selaku Direktur, merupakan 4. Putu Apriyanto, in his position as Director, is an assignment
penugasan dari Bank Mandiri telah menyatakan from Bank Mandiri, which has declared his independence
independensinya sesuai surat pernyataan tanggal 17 April according to a statement letter dated April 17, 2024.
2024.
5. Resi Lora dalam jabatan selaku Direktur, merupakan penugasan 5. Resi Lora, in his position as Director, is an assignment from PT
dari PT TASPEN telah menyatakan independensinya sesuai TASPEN, which has declared his independence according to a
surat pernyataan tanggal 9 Agustus 2024. statement letter dated August 09, 2024.
Pemegang Saham yang Bertindak Atas Shareholders Who Act on Behalf of
Nama Pemegang Saham Lain Other Shareholders
Tidak terdapat Pemegang Saham yang bertindak atas nama There are no Shareholders who act on behalf of other shareholders.
pemegang saham lain.
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Kronologi Penerbitan Saham
Share Listing Choronology
Bank Mandiri Taspen per 31 Desember 2024 belum mencatatkan As of December 31, 2024 Bank Mandiri Taspen had not listed
saham di Bursa Efek. Dengan demikian tidak terdapat informasi its shares on the Stock Exchange. Thus, there is no information
tentang tindakan korporasi (corporate action), harga penawaran about corporate actions, their respective share offering prices, the
saham untuk masing-masing tindakan korporasi, jumlah saham number of shares recorded after each corporate action, and the
tercatat setelah masing-masing tindakan korporasi, dan nama name of the exchange where the Company’s shares are listed.
bursa tempat saham Perseroan dicatatkan.
Kronologis penerbitan saham Bank Mandiri Taspen dapat The chronology of Bank Mandiri Taspen’s share issurance can be
dijelaskan sebagai berikut: explained as follows:
Jumlah Saham
Jumlah Saham/
Setelah Aksi Nominal/
Tanggal Lembar
Korporasi Lembar Akta Notaris
Penerbitan Number of Total
Number of Shares Nominal/ Notarial Deed
Issuing Date Shares/
After Corporate Sheets
Sheets
Action
3 November 1992 Akta No. 4 Tanggal 3 November 1992
50,000 - 1,000,000 50,000,000,000
November 3, 1992 Deed No. 4 November 3, 1992
3 Mei 2008 Akta No.5 Tanggal 3 Mei 2008
199,950,000 200,000,000 500 100,000,000,000
May 3, 2008 Deed No.5 Dated May 3, 2008
22 Desember 2014 Akta No.93 Tanggal 22 Desember 2014
800,000,000 1,000,000,000 500 500,000,000,000
December 22, 2014 Deed No.93 Dated December 22, 2014
31 Oktober 2016 Akta No.53 Tanggal 31 Oktober 2016
249,000,000 1,249,000,000 500 624,500,000,000
October 31, 2016 Deed No. 53 Dated October 31, 2016
9 Oktober 2017 Akta No. 18 Tanggal 9 Oktober 2017
113,122,170 1,362,122,170 500 681,061,085,000
October 9, 2017 Deed No. 18 October 9, 2017
30 November 2018 Akta No.42 Tanggal 19 Desember 2018
140,492,748 1,502,614,918 500 751,307,459,000
November 30, 2018 Deed No.42 Dated December 19, 2018
16 Desember 2020 Akta No.41 tanggal 28 Desember 2020
135,993,787 1,638,608,705 500 819,304,352,500
December 16, 2020 Deed No. 41 dated December 28, 2020
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Profil Perusahaan
Company Profile
Kronologi Penerbitan Obligasi
Chronology Issuing Bonds
Pada tanggal 12 Juli 2017, Bank Mandiri Taspen menerbitkan On July 12, 2017, Bank Mandiri Taspen issued Bonds I Bank
Obligasi I Bank Mandiri Taspen Pos Tahun 2017 (“Obligasi I Tahun Mandiri Taspen Pos Year 2017 (“Bonds I Year 2017”) with a
2017”) dengan nilai nominal sebesar Rp2.000.000.000 yang nominal value of IDR2,000,000,000 consisting of 2 (two) series.
terdiri atas 2 (dua) seri. Kemudian pada tanggal 26 November Then on November 26, 2019, the Bank issued Bank Mandiri
2019, Bank menerbitkan Obligasi berkelanjutan I Bank Mandiri Taspen Phase I 2019 Sustainable Bonds I (“Continuous Bonds I
Taspen Tahap I Tahun 2019 (“Obligasi berkelanjutan I Tahun 2019”) with a nominal value of IDR1,000,000,000 consisting of
2019”) dengan nilai nominal sebesar Rp1.000.000.000 yang 2 (two) series. In 2021, on April 28, 2021 to be exact, the Bank
terdiri atas 2 (dua) seri. Pada tahun 2021, tepatnya tanggal 28 had re-issued Bank Mandiri Taspen Sustainable Bonds I Phase II
April 2021 Bank kembali menerbitkan Obligasi Berkelanjutan I Year 2021 (“PUB I Phase II Year 2021”) with a nominal value of
Bank Mandiri Taspen Tahap II Tahun 2021 (“PUB I Tahap II Tahun IDR2,000,000,000,000 (two trillion Rupiah), consisting of 2 (two)
2021”) dengan nilai nominal sebesar Rp2.000.000.000.000 (dua series.
triliun Rupiah) yang terdiri atas 2 (dua) seri.
Nama Bursa Tempat Obligasi Perusahaan Dicatatkan Name of the Exchange Where the Company’s Bonds are
Listed
Seluruh obligasi Bank Mandiri Taspen telah dicatatkan pada Bursa All of Bank Mandiri Taspen’s bonds have been listed on the
Efek Indonesia. Indonesia Stock Exchange.
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Tabel Kronologi Penerbitan Obligasi Bank Mandiri Taspen
Table of Bank Mandiri Taspen’s Bond Issuance Chronology
Tanggal Jumlah
Uraian Tenor Mata Uang
No Penerbitan Obligasi
Description Tenor Currency
Issuance Date Total Bonds
Obligasi I Tahun 2017 Seri A 12 Juli 2017 3 Tahun
1. Rupiah 1,500,000,000
Bonds I Year 2017 Series A July 12, 2017 3 Years
Obligasi I Tahun 2017 Seri B 12 Juli 2017 5 Tahun
2. Rupiah 500,000,000
Bonds I Year 2017 Series B July 12, 2017 5 Years
Obligasi Berkelanjutan I Tahun 2019 Seri A 26 November 2019 3 Tahun
3. Rupiah 700,000,000
Shelf Registration Bond I Year 2019 Series A November 26, 2019 3 Years
Obligasi Berkelanjutan I Tahun 2019 Seri B 26 November 2019 5 Tahun
4. Rupiah 300,000,000
Shelf Registration Bond I Year 2019 Series B November 26, 2019 5 Years
Obligasi Berkelanjutan I Tahap II Tahun 2021 Seri A 1 Mei 2021 3 Tahun
5. Rupiah 800,000,000
Shelf Registration Bonds I Phase II 2021 Series A May 1, 2021 3 Years
Berkelanjutan I Tahap II Tahun 2021 Seri B 1 Mei 2021 5 Tahun
6. Rupiah 1,200,000,000
Shelf Registration Bonds I Phase II 2021 Series B May 1, 2021 5 Years
Informasi Penggunaan Jasa Akuntan Publik
(AP) dan Kantor Akuntan Publik (KAP)
Information on Using the Services of Public Accounting (AP)
and Public Accounting Offices (KAP)
Nama KAP
Purwantono, Sungkoro & Surja
KAP Name
Jaringan Asosiasi
Ernst & Young Global Limited (EY)
Association Network
Gedung Bursa Efek Indonesia, Jl. Jenderal Sudirman, Kav 52-53 Jakarta 12190
Alamat KAP Telp : (021) 5289 500
KAP Address Faks : (021) 5289 4100
Website : www.EY.com/id
Nama AP
Yovita
AP Name
Periode Penugasan KAP Periode-7 (kumulatif sejak 2017)
KAP Assignment Period 7th Period (cumulative since 2017)
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Profil Perusahaan
Company Profile
Tingkat Status Peringkat
Tanggal Jatuh Wali
Harga Penawaran Suku Pembayaran Ranking
Tempo Amanat
Offering Price Bunga Payment
Maturity Date Trustee
Interest Rate Status 2023 2022
100% dari jumlah pokok obligasi
11 Juli 2020 Lunas
100% of the principal amount of 8.5% - - BTN
July 11, 2020 Paid off
the bond
100% dari jumlah pokok obligasi
11 Juli 2022 Lunas AA(idn)
100% of the principal amount of 8.75% - BTN
July 11, 2022 Paid off Oleh Fitch
the bond
100% dari jumlah pokok obligasi
26 November 2022 Lunas AA(idn)
100% of the principal amount of 7.90% - Bank Permata
November 26, 2022 Paid off Oleh Fitch
the bond
100% dari jumlah pokok obligasi
26 November 2024 Lunas AA(idn) AA(idn)
100% of the principal amount of 8.20% Bank Permata
November 26, 2024 Paid off Oleh Fitch Oleh Fitch
the bond
100% dari jumlah pokok obligasi
1 Mei 2024 Lunas AA(idn) AA(idn)
100% of the principal amount of 6.50% Bank Permata
May 1, 2024 Paid off Oleh Fitch Oleh Fitch
the bond
100% dari jumlah pokok obligasi
1 Mei 2026 Belum Lunas AA(idn) AA(idn)
100% of the principal amount of 7.25% Bank Permata
May 1, 2026 Not yet Paid off Oleh Fitch Oleh Fitch
the bond
Periode Penugasan AP Periode- 2 (kumulatif sejak 2022)
AP Assignment Period 2nd Period (cumulative since 2022)
Melakukan audit dan menerbitkan laporan audit atas laporan keuangan dari PT Bank Mandiri Taspen untuk tahun
Jasa Audit yang berakhir pada 31 Desember 2024
Audit Services Auditing and publishing an audit report on the financial statements of PT Bank Mandiri Taspen for the year that
ended in December 31, 2024
Jasa Non Audit Tidak terdapat jasa non audit
Non-Audit Services No non-audit services
Fee Audit Rp1,550,000,000 termasuk PPN
Audit Fees IDR1.550.000.000 including VAT
Fee Non Audit Tidak terdapat fee non audit
Non-Audit Fee There are no non-audit fees
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Lembaga dan/atau Profesi Penunjang
Supporting Institutions and/or Professions
Lembaga Pemeringkat Efek Notaris
Securities Rating Agency Notary
PT Fitch Ratings Indonesia Zulkifli Harahap, SH
DBS Bank Tower 24th Floor, Suite 2403 Jl. RS. Fatmawati Raya No.15 L, RW.6, Gandaria
Jl. Prof.Dr. Satrio Kav 3-5 12940 Utara, Kec. Kby. Baru, Kota Jakarta Selatan, Daerah
Telp : (021) 29886800 Khusus Ibukota Jakarta 12140
Faks : (021) 29886822 Telp : (021) 72796436
Website : www.fitchratings.com Email : zharahap@yahoo.com
Advokat/Konsultan Hukum Konsultan Hukum
Advocate/Legal Consultant Legal Consultant
Dr. Jimmy Simanjuntak, SH., MH. Tumbuan & Partners
Gedung Arthaloka, Jl. Jend. Sudirman, RT.10/RW.11, Jl. Gandaria Tengah III No. 8
Karet Tengsin, Kecamatan Tanah Abang, Kota Jakarta Kebayoran Baru, Jakarta 12130
Pusat, Daerah Khusus Ibukota Jakarta 10220 Telp : (021) 7227736, 7227737, 7208172, 7202516
Telp :- Faks : (021) 7244579, 7257403
Email : jimmys.juntak@gmail.com Website : www.tumbuanpartners.com
Lembaga Pemeringkat Efek
Securities Rating Agency
PT Pemeringkat Efek Indonesia (Pefindo)
Panin Tower - Senayan City, 17th Floor
Jl. Asia Afrika Lot.19, Jakarta 10270, Indonesia
Telp : (021) 7278 2380
Faks : (021) 7278 2370
Website : www.pefindo.com
Jasa yang diberikan : Pemeringakatan Obligasi.
Periode Penugasan : Januari – Desember 2020
Services Provided : Requirements bonds
Assignment period : January - December 2020
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Profil Perusahaan
Company Profile
Penghargaan dan Sertifikasi
Award and Certification
Penghargaan Award
6th Anniversary Indonesia CSR Errinto Pardede as
Excellent Report
Brand Equity Awards 2024 in The Winner of Indonesia 50
and Data Validity
Pension Fund Category PR Person Awards 2024
Acara / Award Name Acara / Award Name Acara / Award Name
6th Anniversary Indonesia CSR Awards 2024 ASABRI Awards 2024 5th Indonesia 50 PR Person Awards 2024
“Mangrove Planting & SMES Show Case
Penyelenggara / Organizer Penyelenggara / Organizer Penyelenggara / Organizer
The Iconomics ASABRI The Iconomics
Tanggal / Date Tanggal / Date Tanggal / Date
7 Mei 2024 / May 7, 2024 5 Juni 2024 / June 5, 2024 12 Agustus 2024 / August 12, 2024
Best Digital Finance 2024 for
Developing Digital Products The Excellent Performance Bank
The Best Performance Bank In KBMI 2
and Services with Customer In 10 Consecutive Years 2013 - 2023
Convenience Orientation
Acara / Award Name Acara / Award Name Acara / Award Name
Indonesia Best Digital Finance 29th Infobank Awards 2024 29th Infobank Awards 2024
Awards 2024
Penyelenggara / Organizer Penyelenggara / Organizer Penyelenggara / Organizer
Warta Ekonomi Infobank Infobank
Tanggal / Date Tanggal / Date Tanggal / Date
23 Agustus 2024 / August 23, 2024 23 Agustus 2024 / August 23, 2024 23 Agustus 2024 / August 23, 2024
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“Best Corporate Social and
Environment Responsibility Awards
Prestasi Dalam Membangun Digital
“Most Efficient Bank KBMI II” 2024 for Supporting Public Health
Pubic Relations
Service Accesibility and Economic
Empowerment”
Acara / Award Name Acara / Award Name Acara / Award Name
Indonesia TOP Digital PR Award 2024 Bisnis Indonesia Finance Awards 2024 Indonesia CSR Awards 2024
Penyelenggara / Organizer Penyelenggara / Organizer Penyelenggara / Organizer
Info Ekonomi Bisnis Indonesia Warta Ekonomi
Tanggal / Date Tanggal / Date Tanggal / Date
30 Agustus 2024 / August 30, 2024 18 September 2024 / September 18, 2024 21 September 2024 / September 21, 2024
Brand Creative Communication &
Kategori BUMN Keuangan The Most Trusted Companies
Activation
Acara / Award Name Acara / Award Name Acara / Award Name
Annual Report (ARA) Awards 2023 BUMN Branding & Indonesia Good Corporate
Penyelenggara / Organizer Marketing Award yang ke-12 Governance Award (CGPI Award) 2024
OJK, Kementerian Koordinator Bidang Penyelenggara / Organizer Penyelenggara / Organizer
Perekonomian, Kementerian BUMN, BUMN Track Majalah SWA dan Indonesia Institute
Direktorat Jenderal Pajak-Kementerian for Corporate Governance (IICG)
Keuangan, BEI, KPEI, KSEI, KNKG dan (IAI) Tanggal / Date Tanggal / Date
Tanggal / Date 16 November 2024 / November 16, 2024 25 November 2024 / November 25, 2024
7 Oktober 2024 / October 7, 2024
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Profil Perusahaan
Company Profile
Elmamber Petamu Sinaga as
Bankers of The Year 2024
Acara / Award Name
Infobank Top 100 CEO and
The 200 Future Leaders 2024
Penyelenggara / Organizer
Infobank
Tanggal / Date
29 November 2024 / November 29, 2024
Sertifikasi Certification
ISO 37301:2021 ISO 37001:2016 ISO 9001:2015
Masa Berlaku Masa Berlaku Masa Berlaku
Validity Period Validity Period Validity Period
20 September 2021 sampai 9 Desember 2021 8 Oktober 2018 sampai
dengan 19 September 2024 sampai dengan 8 Desember 2024 dengan 7 Oktober 2024
September 20, 2021 December 9, 2021 October 8, 2018
until September 19, 2024 until December 8, 2024 until October 7, 2024
Penerima Sertifikasi Penerima Sertifikasi Penerima Sertifikasi
Certification Recipient Certification Recipient Certification Recipient
PT Bank Mandiri Taspen PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Jasa Keuangan (Divisi Compliance) Jasa Keuangan (Divisi Compliance) Jasa Keuangan (Divisi Compliance)
Dikeluarkan Oleh Dikeluarkan Oleh Dikeluarkan Oleh
Issued by Issued by Issued by
Garuda Sertifikasi Indonesia Garuda Sertifikasi Indonesia Garuda Sertifikasi Indonesia
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Informasi pada Website Perusahaan
Supporting Institutions and/or Professions
Bank Mandiri Taspen memberikan kemudahan akses informasi secara transparan dan akurat
bagi pemangku kepentingan (stakeholder) melalui situs https://www.bankmandiritaspen.
co.id/. Situs Bank Mandiri Taspen juga membuat informasi yang lebih spesifik, yaitu:
Bank Mandiri Taspen provided easy access to information in a transparent and accurate
manner for stakeholders through the website https://www.bankmandiritaspen.co.id/. The
Bank Mandiri Taspen website also provided more specific information, namely:
TENTANG KAMI INFO MANTAP
HOME
ABOUT US MANTAP INFO
Dalam tampilan awal laman website Menu yang memuat informasi tentang, Memuat informasi berita dan siaran pers,
Bank Mandiri Taspen, terdapat beberapa Sekilas perusahaan, Struktur organisasi, promosi produk dan layanan, produk
menu seperti simulasi, program, laporan Budaya kerja, Manajemen yang memuat Pensiun, Laporan Keuangan Good
keuangan dan tahunan 5 (lima) tahun informasi mengenai Profil Dewan Corporate Governance yang di dalamnya
terakhir yang dapat diunduh serta Komisaris dan Direksi, Pemegang saham terdapat informasi mengenai Kode Etik;
informasi terkait Mantap Promo. dan Penghargaan. Piagam/Charter Dewan Komisaris, Direksi,
Komite-komite, dan Unit Audit Internal;
dan RUPS, Whistleblowing system serta
Pengungkapan kuantitatif eksposur risiko
In the initial appearance of the Bank Menu that contains information about, It contains news information and press
Mandiri Taspen website page, there Company overview, Organizational releases, product and service promotions,
are several menus such as simulations, structure, Work culture, Management pension products, Good Corporate
programs, financial reports and the last which contains information about Profiles Governance Financial Reports which
5 (five) years that can be downloaded as of the Board of Commissioners and contain information regarding the
well as information related to Mantap Directors, Shareholders and Awards. Code of Ethics; Charter of the Board
Promo. of Commissioners, Board of Directors,
Committees and Internal Audit Unit;
and GMS, Whistleblowing system and
Quantitative Disclosure of risk exposure.
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Profil Perusahaan
Company Profile
www.bankmandiritaspen.co.id
PINJAMAN CABANG KARIER
LOANS BRANCHES CAREER
Menu yang memuat informasi mengenai Menu yang memuat informasi mengenai Menu yang memuat informasi mengenai
Pinjaman Mantap, Simpanan Mantap, lokasi cabang Bank Mandiri Taspen. rekrutmen karyawan Bank Mandiri
Jasa bank, Simulasi, Surat Berharga Taspen.
Negara dan Mobile Banking.
Menu that contains information about Menu that contains information about the Menu that contains information about
Steady Loans, Steady Savings, Bank number of each branch of Bank Mandiri the recruitment of Bank Mandiri Taspen
Services, Simulations, Government Bonds Taspen. employees.
and Mobile Banking
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04
ANALISIS DAN
PEMBAHASAN
MANAJEMEN
ATAS KINERJA
BANK
Management Discussion and
Analysis of Bank Performance
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Tinjauan Perekonomian
Economic Review
Analisis Perekonomian Global Global Economic Analysis
Ketegangan politik global yang masih tinggi pada awal tahun 2024 Global political tensions that were still high in early 2024 due
akibat berlanjutnya konflik Rusia-Ukraina, makin meningkat setelah to the ongoing Russia-Ukraine conflict, increased after Israel’s
serangan Israel ke Palestina. Menjelang akhir tahun 2024, terpilihnya attack on Palestine. Towards the end of 2024, the re-election
kembali Presiden Trump di Amerika Serikat (AS) dengan kebijakan of President Trump in the United States (US) with the America
America First kembali meningkatkan ketidakpastian global karena First policy again increased global uncertainty because it has the
berpotensi mengubah lanskap geopolitik dan perekonomian dunia. potential to change the geopolitical and economic landscape of
Berbagai perkembangan terkait hasil Pemilihan Umum di AS ini the world. Various developments related to the results of the US
telah berisiko meningkatkan fragmentasi perdagangan dan investasi General Election have risked increasing fragmentation of world
dunia, menurunkan pertumbuhan ekonomi dunia, dan kemudian trade and investment, reducing world economic growth, and then
makin meningkatkan ketidakpastian pasar keuangan global. further increasing uncertainty in global financial markets.
Dinamika geopolitik dunia yang cepat berubah telah memengaruhi The rapidly changing dynamics of world geopolitics have
perkembangan ekonomi global sepanjang tahun 2024, dan influenced global economic developments throughout 2024,
diprakirakan akan terus berlanjut. Pertumbuhan ekonomi global and are predicted to continue. Global economic growth in 2024
pada 2024 melambat menjadi 3,2% dari 3,3% pada 2023 dan slowed to 3.2% from 3.3% in 2023 and is projected to remain
diproyeksikan tetap 3,2% pada 2025, serta melambat lebih at 3.2% in 2025, and slow further to 3.1% in 2026. Divergence
lanjut menjadi 3,1% pada 2026. Divergensi pola pertumbuhan in growth patterns between countries also continues along with
antarnegara juga berlanjut seiring dengan meningkatnya increasing fragmentation of the global economy and trade.
fragmentasi ekonomi dan perdagangan global.
Perkembangan geopolitik dan perekonomian global berdampak Global geopolitical and economic developments have a significant
signifikan terhadap dinamika kebijakan moneter bank-bank impact on the dynamics of monetary policy of central banks
sentral dan pasar keuangan internasional. Inflasi global menurun and international financial markets. Global inflation is expected
dari 6,2% pada 2023 menjadi 5,2% pada 2024. Penurunan to decline from 6.2% in 2023 to 5.2% in 2024. The decline in
inflasi global mendorong penurunan suku bunga kebijakan pada global inflation has led to a decrease in policy interest rates at a
sejumlah bank sentral, termasuk Bank Sentral AS, The Fed, yang number of central banks, including the US Central Bank, the Fed,
mulai menurunkan Federal Funds Rate (FFR) pada September which began lowering the Federal Funds Rate (FFR) in September
2024. Pelonggaran kebijakan moneter ini memberikan dampak 2024. This easing of monetary policy has had a positive impact on
positif pada pasar keuangan global, ditandai dengan penurunan global financial markets, as indicated by a decline in the US Dollar
Indeks Dolar AS (DXY) dari sekitar 105 pada awal 2024 menjadi Index (DXY) from around 105 in early 2024 to around 101 in
sekitar 101 pada September 2024. September 2024.
Hasil Pemilihan Umum di AS dan ketegangan geopolitik yang berlanjut The results of the US General Election and continuing geopolitical
di Timur Tengah memunculkan efek negatif pada pasar keuangan tensions in the Middle East have had a negative effect on financial
dan mengubah kebijakan moneter bank sentral. Penurunan FFR markets and have changed central bank monetary policy. The
dan suku bunga bank sentral lainnya diprakirakan akan lebih kecil reduction in FFR and other central bank interest rates is expected
dibandingkan prakiraan sebelumnya. Akibatnya, nilai tukar dolar to be smaller than previously forecast. As a result, the US dollar
AS kembali menguat tajam, dengan DXY mencapai sekitar 107, exchange rate has strengthened sharply again, with DXY reaching
sementara yield US Treasury yang sebelumnya menurun, kembali around 107, while US Treasury yields, which had previously
meningkat untuk semua tenor. Perkembangan tersebut memicu declined, have increased again for all tenors. These developments
kembali naiknya premi risiko obligasi negara-negara berkembang dan have triggered a renewed increase in the risk premium of
volatilitas pasar keuangan global yang selanjutnya berdampak pada emerging market bonds and volatility in global financial markets,
pembalikan aliran portofolio asing dan menyebabkan pelemahan which has subsequently led to a reversal of foreign portfolio flows
nilai tukar mata uang negara Emerging Market Economies (EMEs). and led to a weakening of the exchange rates of Emerging Market
Economies (EMEs) currencies.
Sumber: Source:
- Laporan Perekonomian Indonesia 2024, Bank Indonesia, Januari 2025. - Indonesia Economic Report 2024, Bank Indonesia, January 2025.
- Kajian Stabilitas Keuangan, Bank Indonesia, Februari 2025. - Financial Stability Review, Bank Indonesia, February 2025.
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Analisis Perekonomian Nasional National Economic Analysis
Ekonomi Indonesia menunjukkan ketahanan yang kuat dalam The Indonesian economy has shown strong resilience in mitigating
memitigasi dampak rambatan global dan dengan kinerja yang the impact of global spillovers and with internationally recognized
diakui secara internasional. Perkembangan dalam lima tahun performance. Developments in the last five years show that
terakhir menunjukkan kinerja ekonomi Indonesia termasuk salah Indonesia’s economic performance is one of the best in Emerging
satu yang terbaik di Emerging Market Economies (EMEs) dengan Market Economies (EMEs) with maintained stability and fairly high
stabilitas yang terjaga dan pertumbuhan yang cukup tinggi. growth.
Pada Triwulan IV 2024, pertumbuhan ekonomi Indonesia tercatat In Q4 of 2024, Indonesia’s economic growth was recorded at
sebesar 5,02% (yoy), meningkat dari 4,95% (yoy) pada triwulan 5.02% (yoy), increasing from 4.95% (yoy) in the previous quarter,
sebelumnya, sehingga secara keseluruhan tahun 2024 mencapai so that overall in 2024 it reached 5.03% (yoy). This growth
5,03% (yoy). Pertumbuhan ini terutama didorong oleh permintaan was mainly driven by domestic demand, along with increasing
domestik, seiring meningkatnya konsumsi rumah tangga dan household consumption and investment which remained good. In
investasi yang tetap baik. Dari sisi Lapangan Usaha (LU), sektor terms of Business Fields (LU), the Manufacturing and Trade sectors
Industri Pengolahan dan Perdagangan sebagai kontributor utama as the main contributors to growth also grew well, in line with
pertumbuhan juga tumbuh baik, sejalan dengan permintaan maintained domestic demand.
domestik yang terjaga.
Secara spasial, pertumbuhan ekonomi di hampir seluruh Spatially, economic growth in almost all regions of Indonesia also
wilayah Indonesia juga menunjukkan kinerja yang cukup baik. shows quite good performance. In 2024, economic growth in the
Pada tahun 2024, pertumbuhan ekonomi di wilayah Bali dan Bali and Nusa Tenggara (Balinusra) region will improve, namely
Nusa Tenggara (Balinusra) membaik, yaitu menjadi 5,5% dari to 5.5% from 4.0% in 2023, driven by tourism and mining
4,0% pada tahun 2023 yang didorong oleh pariwisata dan exports. The economy of the Kalimantan region also grew better
ekspor pertambangan. Ekonomi wilayah Kalimantan juga from 5.4% in 2023 to 5.5% in 2024, due to the development of
tumbuh membaik dari 5,4% pada 2023 menjadi 5,5% pada the Indonesian Capital City (IKN) and mining exports. Likewise,
2024, karena pembangunan Ibu Kota Nusantara (IKN) dan economic growth in the Sulawesi, Maluku, and Papua (Sulampua)
ekspor pertambangan. Demikian pula, pertumbuhan ekonomi region increased from 6.5% in 2023 to 6.9% in 2024, supported
wilayah Sulawesi, Maluku, dan Papua (Sulampua) meningkat by industrial and mining investment related to the downstreaming
dari 6,5% pada 2023 menjadi 6,9% pada 2024, didukung oleh of natural resources. The economy of the Java region grew 4.9%
investasi industri dan pertambangan terkait dengan hilirisasi due to industrial and trade activities, while the economy of the
sumber daya alam. Ekonomi wilayah Jawa tumbuh 4,9% Sumatra region slowed from 4.7% to 4.5% due to industrial and
karena aktivitas industri dan perdagangan, sementara ekonomi mining activities.
wilayah Sumatera melambat dari 4,7% menjadi 4,5% karena
aktivitas industri dan pertambangan.
Selain itu, meskipun ada tekanan eksternal terhadap nilai tukar, In addition, despite external pressures on the exchange rate,
inflasi Indonesia tetap terkendali. Inflasi Indeks Harga Konsumen Indonesia’s inflation remains under control. Consumer Price Index
(IHK) 2024 terjaga dalam kisaran sasaran 2,5±1%, dengan inflasi (CPI) inflation in 2024 was maintained within the target range
Desember 2024 tercatat sebesar 1,57% (yoy). Perkembangan ini of 2.5±1%, with inflation in December 2024 recorded at 1.57%
didorong oleh inflasi inti yang terkendali pada level 2,26% (yoy), (yoy). This development was driven by core inflation which was
sejalan dengan konsistensi suku bunga kebijakan Bank Indonesia controlled at 2.26% (yoy), in line with the consistency of Bank
(BI-Rate) dalam mengarahkan ekspektasi inflasi sesuai sasaran. Indonesia’s policy interest rate (BI-Rate) in directing inflation
Sementara itu, kelompok Volatile Food (VF) mencatat inflasi expectations according to the target. Meanwhile, the Volatile
0,12% (yoy), didukung oleh peningkatan pasokan pangan seiring Food (VF) group recorded inflation of 0.12% (yoy), supported by
berlanjutnya musim panen, serta sinergi pengendalian inflasi oleh an increase in food supply as the harvest season continued, as well
Tim Pengendalian Inflasi Pusat (TPIP) dan Tim Pengendalian Inflasi as synergy in controlling inflation by the Central Inflation Control
Daerah (TPID) melalui Gerakan Nasional Pengendalian Inflasi Team (TPIP) and the Regional Inflation Control Team (TPID)
Pangan (GNPIP). Secara spasial, inflasi IHK di berbagai daerah juga through the National Food Inflation Control Movement (GNPIP).
terkendali dalam kisaran sasaran inflasi nasional. Spatially, CPI inflation in various regions was also controlled within
the national inflation target range.
Sumber: Source:
- Laporan Perekonomian Indonesia 2024, Bank Indonesia, Januari 2025. - Indonesian Economic Report 2024, Bank Indonesia, January 2025.
- Siaran Pers Otoritas Jasa Keuangan Nomor 01/KSSK/Pers/2025, Januari 2025. - Financial Services Authority Press Release Number 01/KSSK/Pers/2025, January 2025.
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Analisis Industri Perbankan Banking Industry Analysis
Rapat Dewan Gubernur (RDG) Bank Indonesia pada 17-18 Desember The Bank Indonesia Board of Governors Meeting (RDG) on
2024 memutuskan untuk mempertahankan BI-Rate sebesar December 17-18, 2024 decided to maintain the BI-Rate at 6.00%,
6,00%, suku bunga deposit facility sebesar 5,25%, dan suku the deposit facility interest rate at 5.25%, and the lending facility
bunga lending facility sebesar 6,75%. Keputusan ini konsisten interest rate at 6.75%. This decision were consistent with the
dengan arah kebijakan moneter untuk memastikan tetap direction of monetary policy to ensure that inflation remains under
terkendalinya inflasi dalam sasaran 2,5±1%, serta mendukung control within the target of 2.5±1%, and to support sustainable
pertumbuhan ekonomi yang berkelanjutan. economic growth.
Menyusul kebijakan moneter tersebut, suku bunga pasar Following this monetary policy, the money market interest rate
uang (IndONIA) bergerak di sekitar BI-Rate, yaitu 6,13% pada (IndONIA) moved around the BI-Rate, which was 6.13% on
17 Desember 2024. Seiring dengan dinamika pasar, imbal hasil December 17, 2024. In line with market dynamics, the yield on
Sekuritas Rupiah Bank Indonesia (SRBI) untuk tenor 6, 9, dan 12 Bank Indonesia Rupiah Securities (SRBI) for 6, 9, and 12-month
bulan pada 13 Desember masing-masing meningkat menjadi tenors on December 13, increased to 7.14%, 7.17%, and 7.24%,
7,14%, 7,17%, dan 7,24%, yang menjadikan instrumen tersebut respectively, making the instrument increasingly attractive to
semakin menarik bagi investor asing. Di sisi lain, imbal hasil foreign investors. On the other hand, the yield on 2-year and
Surat Berharga Negara (SBN) tenor 2 tahun dan 10 tahun per 17 10-year Government Securities (SBN) as of December 17 also
Desember turut mengalami kenaikan menjadi 6,87% dan 7,04%, increased to 6.87% and 7.04%, in line with the increase in the
sejalan dengan peningkatan yield US Treasury tenor 10 tahun. yield on 10-year US Treasuries.
Kondisi tersebut berlangsung di tengah likuiditas perbankan This condition occurs amidst adequate banking liquidity,
yang tetap memadai, yang didukung oleh implementasi bauran supported by the implementation of Bank Indonesia’s mix policy,
kebijakan Bank Indonesia, termasuk pemanfaatan fasilitas Kredit including the utilization of Macro Liquidity Credit (KLM) facilities.
Likuiditas Makro (KLM). Likuiditas yang terjaga ini mendorong This maintained liquidity drives solid banking intermediation
pertumbuhan intermediasi perbankan yang solid, tercermin dari growth, reflected in the credit standing which grew by 10.39%
outstanding kredit yang tumbuh 10,39% (yoy) menjadi Rp7.827 (yoy) to IDR7,827 trillion until December 2024. Credit growth was
triliun hingga Desember 2024. Pertumbuhan kredit terutama mainly driven by an increase in Investment Credit of 13.62% (yoy),
didorong oleh peningkatan Kredit Investasi sebesar 13,62% (yoy), followed by Duration Credit of 10.61% (yoy) and Working Capital
diikuti oleh Kredit Konsumsi 10,61% (yoy) dan Kredit Modal Kerja Credit of 8.35% (yoy).
8,35% (yoy).
Di samping itu, kualitas portofolio kredit perbankan tetap Besides, the quality of the banking credit portfolio remains
terjaga, dengan rasio Non-Performing Loan (NPL) gross sebesar maintained, with a gross Non-Performing Loan (NPL) ratio of
2,08% dan NPL net sebesar 0,74%, disertai dengan penurunan 2.08% and a net NPL of 0.74%, accompanied by a decrease in
rasio Loan at Risk (LAR) menjadi 9,28%. Kestabilan ini diperkuat the Loan at Risk (LAR) ratio to 9.28%. This stability was reinforced
dengan kecukupan Cadangan Kerugian Penurunan Nilai (CKPN) by the adequacy of the Allowance for Impairment Losses (CKPN)
yang dibentuk oleh perbankan, sehingga hasil stress test formed by banks, so that the stress test results show that the
menunjukkan bahwa Capital Adequacy Ratio (CAR) tetap kuat di Capital Adequacy Ratio (CAR) remains strong above 25% in
atas 25% dalam berbagai skenario. Bahkan pada Desember 2024, various scenarios. Even in December 2024, banking CAR will
CAR perbankan berada di level tinggi sebesar 26,68%, didukung be at a high level of 26.68%, supported by the growth of Third
oleh pertumbuhan Dana Pihak Ketiga (DPK) sebesar 4,48% (yoy) Party Funds (DPK) of 4.48% (yoy) to IDR8,837 trillion, with a
menjadi Rp8.837 triliun, dengan komposisi pertumbuhan pada composition of growth in current accounts of 3.34%, savings of
giro sebesar 3,34%, tabungan sebesar 6,78%, dan deposito 6.78%, and deposits of 3.50%.
sebesar 3,50%.
Selain sektor perbankan, transaksi ekonomi dan keuangan digital juga In addition to the banking sector, digital economic and financial
menunjukkan kinerja yang kuat, didukung oleh sistem pembayaran transactions also showed strong performance, supported by a
yang aman, lancar, dan andal. Dari sisi nilai besar, transaksi safe, smooth, and reliable payment system. In terms of large value,
BI-RTGS tumbuh 19,5% (yoy) menjadi Rp12.316,3 triliun pada BI-RTGS transactions grew 19.5% (yoy) to IDR12,316.3 trillion in
Desember 2024. Sementara dari sisi ritel, volume transaksi BI- December 2024. Meanwhile, in terms of retail, BI-FAST
FAST meningkat tajam sebesar 50,3% (yoy) menjadi 364,5 juta transaction volume increased sharply by 50.3% (yoy) to 364.5
transaksi. Selain itu, transaksi melalui aplikasi mobile banking million transactions. In addition, transactions via mobile banking
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mencapai 2.228,2 juta transaksi atau tumbuh 29,6% (yoy), dan applications reached 2,228.2 million transactions or grew 29.6%
transaksi Uang Elektronik (UE) tumbuh 19,2% (yoy) menjadi (yoy), and Electronic Money (EU) transactions grew 19.2% (yoy)
1.378,2 juta transaksi. Di sisi lain, transaksi kartu ATM/Debit to 1,378.2 million transactions. On the other hand, ATM/Debit
mengalami penurunan 16,4% (yoy) menjadi 574,4 juta transaksi, card transactions decreased by 16.4% (yoy) to 574.4 million
sementara transaksi kartu kredit tumbuh 2,5% (yoy) mencapai 38,9 transactions, while credit card transactions grew 2.5% (yoy) to
juta transaksi. Transaksi QRIS terus menunjukkan pertumbuhan 38.9 million transactions. QRIS transactions continue to show
pesat sebesar 159,4% (yoy), dengan jumlah pengguna mencapai rapid growth of 159.4% (yoy), with the number of users reaching
55,4 juta dan merchant terdaftar sebanyak 35,9 juta. 55.4 million and registered merchants reaching 35.9 million.
Dari aspek pengelolaan uang Rupiah, jumlah Uang Kartal Yang From the aspect of Rupiah currency management, the amount
Diedarkan (UYD) tumbuh 9,3% (yoy) menjadi Rp1.204,5 triliun. of Circulating Currency (UYD) grew 9.3% (yoy) to IDR1,204.5
Stabilitas sistem pembayaran pun tetap terjaga, didukung oleh trillion. The stability of the payment system was also maintained,
struktur industri yang membaik dan infrastruktur yang tangguh. supported by an improving industrial structure and resilient
Kelancaran dan keandalan Sistem Pembayaran Bank Indonesia infrastructure. The smoothness and reliability of the Bank Indonesia
(SPBI) tetap optimal, seiring dengan peningkatan interkoneksi Payment System (SPBI) remains optimal, along with the increasing
sistem pembayaran dan perluasan ekosistem Ekonomi-Keuangan interconnection of payment systems and the expansion of the
Digital (EKD). Transaksi berbasis Standar Nasional Open API Digital Economy-Finance (EKD) ecosystem. Transactions based
Pembayaran (SNAP) juga menunjukkan pertumbuhan seiring on the National Standard Open API Payment (SNAP) also show
dengan meningkatnya adopsi. Dalam memastikan ketersediaan growth along with increasing adoption. In ensuring the availability
uang Rupiah, Bank Indonesia terus menjaga distribusi uang yang of Rupiah currency, Bank Indonesia continues to maintain the
cukup dan layak edar di seluruh wilayah NKRI, termasuk daerah distribution of sufficient and suitable money throughout the
Terdepan, Terluar, dan Terpencil (3T). territory of the Republic of Indonesia, including the Frontier,
Outermost, and Remote (3T) areas.
Sumber: Source:
- Laporan Perekonomian Indonesia 2024 Bank Indonesia, Januari 2025. - Indonesia Economic Report 2024 Bank Indonesia, January 2025.
- Tinjauan kebijakan Moneter Desember 2024, Bank Indonesia, 19 Desember 2024. - Monetary Policy Review December 2024, Bank Indonesia, December 19, 2024.
- Laporan Kebijakan Moneter Triwulan IV, Bank Indonesia, 17 Januari 2025. - Monetary Policy Report Quarter IV, Bank Indonesia, January 17, 2025.
- Tinjauan Kebijakan Moneter Maret 2025, Bank Indonesia, 20 Maret 2025. - Monetary Policy Review March 2025, Bank Indonesia, March 20, 2025.
Analisis Posisi Bank Mandiri Taspen Analysis of Bank Mandiri Taspen
Dalam Industri Perbankan Position in the Banking Industry
Dalam rangka mengakomodir perkembangan industri perbankan, In order to accommodate developments in the banking industry, the
regulator melakukan penyesuaian terhadap pengelompokan regulator made adjustments to the grouping of bank core capital
modal inti bank berdasarkan Peraturan OJK Nomor 12/POJK. based on OJK Regulation Number 12/POJK. 03/2021. Bank Mandiri
03/2021. Bank Mandiri Taspen yang sebelumnya dalam ketegori Taspen, which was previously in the BUKU II category, became
KBMI I menjadi KBMI II (Bank dengan Modal inti kurang dari 6 KBMI II (a bank with a core capital of IDR1 trillion to IDR6 trillion).
triliun rupiah).
Berdasarkan perbandingan kinerja Bank Mandiri Taspen Based on a comparison of the performance of Bank Mandiri Taspen
dibandingkan dengan rata-rata industri perbankan, per Desember compared to the banking industry average, as of December 2024
2024 Bank Mandiri Taspen berhasil mencetak pertumbuhan Bank Mandiri Taspen succeeded in achieving growth in Assets,
Aset, Kredit, dan DPK masing-masing sebesar 9,40%, 11,88% Credit and Third Party Funds of 9.40%, 11.88%, and 8.56%,
dan 8,56%. Pertumbuhan tersebut berada di atas pertumbuhan respectively. This growth was above the growth of the Banking
Industri Perbankan. Pertumbuhan Aset, Kredit, dan DPK per Industry. Growth in Assets, Credit and TPF as of December 2024 in
Desember 2024 Industri Perbankan tercatat masing-masing the Banking Industry was recorded at 5.91%, 10.39%, and 4.48%
sebesar 5,91%, 10,39% dan 4,48%. Sedangkan untuk laba per respectively. Meanwhile, in terms of profits, as of December 2024,
Desember 2024 Bank Mandiri Taspen mengalami pertumbuhan Bank Mandiri Taspen experienced positive growth of 11.93%,
positif sebesar 11,93%, lebih tinggi dibandingkan industri higher than the banking industry’s 4.88% but lower than KBMI II
perbankan sebesar 4,88% namun lebih rendah dibandingkan 37.23%.
KBMI II yang sebesar 37,23%.
Perbandingan kinerja Bank Mandiri Taspen terhadap KBMI II dan A comparison of the performance of Bank Mandiri Taspen against
Industri Perbankan, disajikan sebagai berikut. KBMI II and the Banking Industry is presented as follows.
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Tabel Kinerja Pertumbuhan Bank Mandiri Taspen Dibanding Rata-Rata Industri
Table of Bank Mandiri Taspen Growth Performance Compared to Industry Average
(dalam % / in %)
Desember Tahun 2024
December 2024
Kinerja
Kelompok Bank Berdasarkan
Performance
Bank Mandiri Taspen Modal Inti (KBMI) II Industri Perbankan
Bank Mandiri Taspen Group of Banks Based on Banking Industry
Core Capital (KBMI) II
Aset
66,232 1,674,828 12,460,955
Asset
Kredit
46,261 890,587 7,827,148
Loans
DPK
48,825 1,048,891 8,837,242
Third Party Funds
Laba Bersih
1,578 24,631 255,200
Net Profit
Pendapatan Bunga Bersih
6,198 71,529 549,757
Net Interest Income
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2024
Source: Indonesia Banking Statistics (Financial Services Authority) December 2024
Secara umum, rasio kinerja Bank Mandiri Taspen per Desember In general, the performance ratio of Bank Mandiri Taspen as of
2024 pada beberapa komponen tergolong lebih baik dibandingkan December 2024 for several components was classified as better
rasio kinerja industri perbankan maupun kelompok KBMI II. Rasio than the performance ratio of the banking industry and the KBMI
NIM Bank Mandiri Taspen per Desember 2024 sebesar 5,56%, II group. The NIM ratio of Bank Mandiri Taspen as of December
lebih tinggi dibandingkan dengan Industri Perbankan yang sebesar 2024 was 5.56%, higher than the banking industry which was
4,62% dan KBMI II yang sebesar 4,34%. Demikian pula dengan 4.62%, and KBMI II which amounted to 4.34%. Likewise, Bank
ROA Bank Mandiri Taspen per Desember 2024 sebesar 3,26% yang Mandiri Taspen’s ROA as of December 2024 was 3.26%, which
juga lebih tinggi dari Industri perbankan dan KBMI II masing-masing was also higher than the banking industry and KBMI II, which were
sebesar 2,69% dan 1,95%. Dari sisi NPL gross dibandingkan dengan 2.69% and 1.95%, respectively. In terms of gross NPL compared
kelompok industri perbankan maupun kelompok bank KBMI II, NPL to the banking industry group and the KBMI II bank group, Bank
gross Bank Mandiri Taspen per Desember 2024 merupakan salah satu Mandiri Taspen’s gross NPL as of December 2024 was one of the
yang terendah yakni sebesar 0,38%. Selain itu, dari sisi likuiditas juga lowest, namely 0.38%. In addition, from a liquidity perspective,
masih dalam level aman dengan rasio LFR terjaga sebesar 93,09%. it was still at a safe level with an LFR ratio maintained at 93.09%
Tabel Perbandingan Rasio Bank Mandiri Taspen dibandingkan Industri
Table of Comparison of Bank Mandiri Taspen Ratios Compared to Industry Average
(dalam % / in %)
Desember Tahun 2024
December 2024
Rasio
Kelompok Bank Berdasarkan
Ratios
Bank Mandiri Taspen Modal Inti (KBMI) II Industri Perbankan
Bank Mandiri Taspen Group of Banks Based on Banking Industry
Core Capital (KBMI) II
Net Interest Margin (NIM) 5.56% 4.34% 4.62%
Non Perfoming Loan (NPL) Gross 0.38% 2.22% 2.08%
Return on Assets (ROA) 3.26% 1.95% 2.69%
Capital Adequacy Ratio (CAR) 27.43% 35.96% 25.21%
Loan to Deposit Ratio (LDR)/Loan to
93.09% 84.91% 88.57%
Funding Ratio (LFR)
Biaya Operasional dan Pendapatan
Operasional (BOPO)
69.02% 93.81% 81.30%
Operational Cost of Operating
Income (BOPO)
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2024
Source: Indonesia Banking Statistics (Financial Services Authority) December 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tinjauan Operasional
Operational Review
Secara umum, kegiatan usaha yang dilakukan Bank Mandiri In general, the business activities carried out by Bank Mandiri
Taspen yaitu menghimpun dana masyarakat dan menyalurkannya Taspen were collecting public funds and channeling them back
kembali dalam bentuk kredit. Di tengah pertumbuhan perbankan into the form of loans. In the midst of moderate national banking
nasional yang moderat, secara umum Bank Mandiri Taspen berhasil growth, in general Bank Mandiri Taspen managed to record a
membukukan kinerja yang solid dengan pertumbuhan aset sebesar solid performance with asset growth of 9.40% to IDR66.23 trillion
9,40% menjadi Rp66,23 triliun di tahun 2024. Pertumbuhan in 2024. The biggest growth in terms of assets was driven by loans
terbesar dari sisi aset didorong oleh pertumbuhan kredit sebesar growth of 11.88% or grew from IDR4.91 trillion to IDR46.26
11,88% atau tumbuh Rp4,91 triliun menjadi sebesar Rp46,26 triliun. trillion. Bank Mandiri Taspen’s credit growth was focused on
Pertumbuhan kredit Bank Mandiri Taspen difokuskan pada segmen the secure segment, which was predominantly supported by
secure yakni secara dominan ditopang oleh pertumbuhan pada growth in the retiree segment, so that credit growth was still
segmen pensiunan, sehingga pertumbuhan kredit tetap diikuti oleh accompanied by maintained credit quality with a gross NPL ratio
kualitas kredit yang terjaga dengan rasio NPL gross sebesar 0,38%. of 0.38%.. This growth was in line with the increase in third party
Pertumbuhan ini sejalan dengan peningkatan dana pihak ketiga yang funds which grew 8.56% to Rp48.82 trillion, supported by solid
tumbuh 8,56% menjadi Rp48,82 triliun, ditopang oleh pertumbuhan growth in CASA and time deposits. Bank Mandiri Taspen CASA
CASA dan deposito yang solid. CASA Bank Mandiri Taspen tumbuh grew 19.90% to IDR11.39 trillion and deposits grew 5.51% to
19,90% menjadi sebesar Rp11,39 triliun dan deposito tumbuh IDR37.42 trillion.
5,51% menjadi sebesar Rp37,42 triliun.
Bank Mandiri Taspen terus berinovasi dalam memperkuat Bank Mandiri Taspen continues to innovate in strengthening the
keunggulan dari layanan pensiunan dan memperbesar market share advantages of pension services and enlarging the market share
nasabah pensiunan yang dimiliki dalam memperkuat core bisnis of retired customers owned in order to strengthen the Bank’s
Bank yang berkelanjutan. Sehubungan dengan itu, Bank Mandiri sustainable core business. In this regard, Bank Mandiri Taspen has
Taspen mengembangkan beragam inovasi fitur dan fasilitas pada developed a variety of innovative features and facilities for digital
infrastruktur layanan perbankan digital yaitu antara lain peningkatan banking service infrastructure, namely increasing the number
jumlah Smart Branch di jaringan kantor Bank Mandiri Taspen of Smart Branches in the Bank Mandiri Taspen office network
untuk percepatan layanan transaksi perbankan, percepatan proses to accelerate banking transaction services, accelerate the credit
kredit melalui pengembangan new loan originating system. Dalam process through the development of a new loan originating
rangka meningkatkan customer base funding khususnya segmen system. In order to increase customer base funding, especially for
retail, Bank terus mengoptimalkan utilisasi e-channel yang sudah the retail segment, the Bank continues to optimize the utilization
ada, di antaranya melalui fitur mobile banking yang juga terus of existing e-channels, including through the mobile banking
disempurnakan dengan penambahan fitur-fitur baru di antaranya feature which was also continuously being refined by adding new
registrasi dan aktivasi online, biometric login, deposito dan TSB Online, features including online registration and activation, biometric
online onboarding, dan top up e-money. Dengan penambahan fitur login, deposits and TSB Online, online onboarding, and e-money
ini, Bank terus mengoptimalkan akuisisi user mobile banking dengan top up. With the addition of this feature, the Bank will continue to
total user per Desember 2024 sebesar 310.047 user. optimize the acquisition of mobile banking users with a total user
per December 2024 of 310,047 users.
Di sisi lain untuk mendorong akuisisi nasabah institusi, On the other hand, to encourage institutional customer
Bank Mandiri Taspen juga mengembangkan layanan cash acquisition, the Bank has also developed a cash management for
management untuk nasabah institusi maupun korporasi yang institutional and corporate customers who are willing to register
bersedia mendaftarkan rekeningnya sehingga nasabah dapat their accounts so that customers can make financial transactions,
melakukan transaksi keuangan, yaitu inquiry, transfer ke antar namely: inquiries, transfers between Bank Mandiri Taspen
rekening Bank Mandiri Taspen, online transfer, transfer SKN/ accounts, online transfers, transfers of SKN/RTGS, payment
RTGS, payment point, pembayaran gaji secara massal, liquidity points, payment of salaries in bulk, liquidity management, printing
management, cetak rekening koran, melalui perangkat komputer of bank statements, via computers connected to the internet.
yang terkoneksi dengan internet. Sepanjang tahun 2024, layanan Throughout 2024, cash management services have been used
cash management telah dipergunakan untuk kurang lebih 35 for approximately 35 thousand transactions. In line with the
ribu transaksi. Seiring dengan pengembangan dan inovasi yang development and innovation that has been carried out by the
sudah dilakukan Bank, di tahun 2024 jumlah rekening Tabungan Bank, in 2024 the number of Simantap Pension Savings accounts
Simantap Pensiun mengalami pertumbuhan sebesar 12,16% atau will grow by 12.16% or reach 768.435 accounts.
mencapai 768.745 rekening.
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Rencana Strategis Bank Bank Strategic Plan
Rencana strategis bank meliputi strategi jangka panjang (corporate The bank’s strategic plan including a long-term strategy (corporate
plan), strategi jangka menengah dan pendek (business plan) bank. plan), medium and short-term strategy (business plan) of the bank.
Strategi Jangka Panjang (Corporate Plan) Long-Term Strategy (Corporate Plan)
Sesuai dengan Rencana Jangka Panjang (Corporate Plan) 2021-2025 In accordance with the 2021-2025 Long Term Plan (Corporate
yang telah disusun, Bank akan menjadi “Leading Senior Citizen Plan) that has been prepared, the Bank will become the “Leading
Ecosystem Bank in Indonesia” yang dituangkan kedalam 3 (tiga) Pilar Senior Citizen Ecosystem Bank in Indonesia”, which is outlined in
Strategi utama yaitu pilar bisnis pensiun negara, pilar pengembangan 3 (three) key Strategic Pillars, such as the state pension business
bisnis baru, dan pilar funding retail dan institusi. pillar, the new business development pillar, and retail and
institutional funding pillars.
Strategi yang ditetapkan adalah fokus pada produk dan layanan The strategy set is to focus on products and services according to
sesuai kebutuhan, kompetitif dan memahami kebutuhan nasabah needs, be competitive and understand customer needs according
sesuai segmen serta memberikan imbal hasil yang optimal, to segments and provide optimal returns, services that provide
layanan yang memberikan kemudahan dan kecepatan bagi convenience and speed for customers, network locations that are
nasabah, lokasi jaringan yang tersebar luas dan mendekatkan diri widely spread and closer to customer locations so it provides easy
ke lokasi nasabah sehingga memberikan kemudahan akses bagi access for customers. The efforts made to achieve the direction
nasabah. Upaya-upaya yang dilakukan untuk pencapaian arah and business development of Bank Mandiri Taspen are:
dan pengembangan usaha Bank Mandiri Taspen adalah:
1. Memperkuat Sistem dan Infrastruktur 1. Strengthening systems and infrastructure
Dalam mewujudkan Leading Senior Citizen Ecosystem Bank In realizing the Leading Senior Citizen Ecosystem Bank in
in Indonesia maka dibutuhkan penguatan sistem melalui Indonesia, it is necessary to strengthen the system through
pengembangan jaringan kantor dengan penambahan titik developing office networks with additional supervision
supervisi dan layanan, pengembangan teknologi informasi, and service points, developing information technology,
menjaga produktivitas selaras dengan pengembangan kapabilitas maintaining productivity in line with developing HR capabilities
SDM serta memperkuat sistem kontrol dan manajemen risiko. and strengthening control and risk management systems.
2. Penyusunan Inisiatif Strategis 2. Development of Strategic Initiatives
Inisiatif bisnis Bank Mandiri Taspen Tahun 2021-2025 secara Generally, Bank Mandiri Taspen’s business initiatives for 2021-
garis besar berfokus pada 3 (tiga) komponen utama, yaitu: 2025 focus on 3 (three) key components, such as:
a. Strategi Bisnis Pilar 1: a. Pillar 1 Business Strategy:
Lending Pensiun Negara Optimalisasi Sales Channel State Pension Lending Optimization of Retirement
and Database Pensiunan Sales Channel and Database
Strategi bisnis pilar pertama Bank Mandiri Taspen yakni The first pillar business strategy of Bank Mandiri Taspen
memenangkan lending pasar pensiun negara dengan is winning state pension market lending by strengthening
penguatan presence dan peningkatan produktivitas presence and increasing productivity as well as
serta meningkatkan lending pra-pensiun melalui increasing pre-retirement lending through new product
pengembangan produk baru. Dalam rangka terus development. In order to continue to grow the state
menumbuhkan core business pensiunan negara, Bank pension’s core business, Bank Mandiri Taspen carried out
Mandiri Taspen melakukan tiga inisiatif strategis. Tiga three strategic initiatives. The three strategic initiatives
inisiatif strategis tersebut meliputi: include:
- Pengembangan leads management system untuk - Developing a lead management system to increase
meningkatkan jumlah, kualitas leads, dan konversi the number, quality of leads and credit conversion.
kredit.
- Pengembangan fitur self top up dan follow up - Self top up and follow up features through
melalui telemarketer, agar produktivitas Account telemarketers, so that AOP productivity increases.
Officer Pension (AOP) meningkat.
- Peningkatan presence dengan pengembangan - Increasing presence by developing service points
service point melalui integrated multi-channel. through integrated multi-channels.
Untuk peningkatan akuisisi kredit pra-pensiun, Bank To increase the acquisition of pre-retirement loans, Bank
Mandiri Taspen melakukan dua inisiatif strategis. Dua Mandiri Taspen carried out two strategic initiatives. The
inisiatif strategis tersebut meliputi: two strategic initiatives include:
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
- Pengembangan produk baru berupa Tabungan Hari - Development of killer products in the form of THT
Tua (THT) backed loan untuk meningkatkan konversi backed loans to increase conversion of preretirement
kredit pra-pensiun. loans.
- Mendorong proaktif sales melalui special benefit - Encouraging proactive sales through special benefit
offering (seperti promo transaksi di mobile banking) offerings (such as cashback promos) to increase
untuk meningkatkan rekening aktif pra-pensiun. active pre-retirement accounts.
b. Strategi Bisnis Pilar 2: b. Pillar 2 Business Strategy:
Pengembangan Bisnis Baru New Business Development
Strategi bisnis pilar kedua Bank Mandiri Taspen yakni The second pillar business strategy of Bank Mandiri
berfokus pada pengembangan bisnis baru. Dalam hal ini, Taspen is to focus on developing new businesses. In this
Bank Mandiri Taspen Masuk ke segmen bisnis baru (ASN case, Bank Mandiri Taspen enters a new business segment
Aktif dan Dapen BUMN-Swasta) melalui pengembangan (Active ASN and SOE-Private State Penitentiary) through
produk dan channel penetrasi kredit dan meningkatkan product development and credit penetration channels
lending berbasis collaborative approach. Pengembangan and increasing collaborative approach-based lending.
bisnis baru ini akan fokus dilakukan pada tiga segmen This new business development will focus on three main
utama. Segmen pertama adalah dana pensiun BUMN dan segments. The first segment is BUMN and private pension
Swasta (DPPK dan DPLK) serta BPJS JHT. Kedua, Aparatur funds (DPPK and DPLK) and BPJS JHT. Second, active State
Sipil Negara (ASN) aktif yang terdiri dari ASN vertikal Civil Apparatus (ASN) consisting of regional vertical ASN
daerah dan lembaga. Ketiga adalah segmen kredit and PPPK. The third is the collaborative approach credit
collabortive approach baik segmen usaha mikro dan kecil segment, both the productive micro and small business
produktif maupun kredit konsumtif. segments and consumer loans.
c. Strategi Bisnis Pilar 3: c. Pillar 3 Business Strategy:
Retail Funding dan Institusi Retail Funding and Institutions
Dalam rangka menuju visi 2025, Bank Mandiri Taspen In order to achieve the 2025 vision, Bank Mandiri Taspen
memiliki strategi bisnis ketiga yang mana berfokus pada has a third business strategy which focuses on retail
retail funding dan institusi. Dalam hal ini, Bank Mandiri funding and institutions. In this regard, Bank Mandiri
Taspen meningkatkan retail funding pada segmen Taspen increased retail funding in the pension and senior
pensiun dan senior citizen melalui pengembangan citizen segments through the development of digital
produk dan fitur digital banking serta mengembangan banking products and features as well as developing
funding pada segmen UMK, institusi, dan wholesale serta funding in the MSE, institutional and wholesale segments
Pegawai dan Pensiunan VIP. as well as Employees and VIP Pensioners.
Dalam rangka mewujudkan strategi jangka panjang yang In order to realize a sustainable long-term strategy, Bank Mandiri
berkelanjutan, Bank Mandiri Taspen pada tahun 2025 akan Taspen in 2025 will begin the preparation of the Corporate Plan
memulai penyusunan Corporate Plan 2025–2029 sebagai Rencana 2025-2029 as a Long-Term Plan for the next period.
Jangka Panjang periode selanjutnya.
Strategi Jangka Menengah Medium Term Strategy
Stretegi jangka menengah Bank Mandiri Taspen berdasarkan Bank Mandiri Taspen’s medium-term strategy is based on the Bank’s
Rencana Bisnis Bank (RBB) periode tahun 2025-2027. Fokus Business Plan (RBB) for the 2025-2027 period. The main focus of
utama strategi jangka menengah yaitu Penguatan Fondasi Digital the medium-term strategy is Strengthening Digital Foundations
dan Orkestrasi Ekosistem untuk Pertumbuhan Inklusif. Strategi and Ecosystem Orchestration for Inclusive Growth. This strategy
ini bertujuan untuk memperluas skala bisnis, memperkuat daya aims to expand business scale, strengthen competitiveness,
saing, serta meningkatkan loyalitas nasabah dan efisiensi layanan and increase customer loyalty and service efficiency through
melalui pengembangan infrastruktur digital. Strategi tersebut the development of digital infrastructure. The strategy uses an
menggunakan pendekatan yang dikelompokkan dalam 4 (empat) approach that is grouped into 4 (four) perspectives that can be
perspektif yang dapat dijelaskan sebagai berikut: explained as follows:
1. Integrasi Layanan dan Kanal Digital ke Dalam Arsitektur 1. Integration of Digital Services and Channels into a
Ekosistem Hybrid Hybrid Ecosystem Architecture
a. Pengembangan omnichannel platform yang a. Development of an omnichannel platform that combines
menggabungkan kanal fisik (kantor cabang, booth, agen) physical channels (branch offices, booths, agents) with
dengan kanal digital (mobile, web) secara seamless. digital channels (mobile, web) seamlessly.
b. Pembentukan customer lifecycle digital journey berbasis b. Formation of a customer lifecycle digital journey based on
segmentasi usia, perilaku, dan lifecycle pensiunan. age segmentation, behavior, and retiree lifecycle.
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c.Penerapan API-based service architecture untuk membuka c. Implementation of API-based service architecture to open
kolaborasi digital dengan mitra eksternal (asuransi, digital collaboration with external partners (insurance,
fintech, health services, marketplace). fintech, health services, marketplace).
2. Data-Driven Business Model Implementation 2. Data-Driven Business Model Implementation
a. Pemanfaatan behavioral data dari transaksi pensiunan untuk a. Utilization of behavioral data from pensioner transactions
menciptakan layanan keuangan yang relevan (pembiayaan to create relevant financial services (recreational financing,
rekreasi, pengelolaan kesehatan, dan lain-lain). health management, etc.).
b. Penyusunan model prediktif churn dan lifetime value b. Preparation of predictive churn and lifetime value models
untuk memperkuat retensi. to strengthen retention.
3. Penguatan Framework Manajemen Risiko 3. Strengthening the Risk Management Framework
a. Evaluasi berkala terhadap dampak faktor eksternal a. Periodic evaluation of the impact of external factors
(regulasi, suku bunga, inflasi) terhadap kinerja bisnis dan (regulation, interest rates, inflation) on business
portofolio kredit. performance and credit portfolio.
b. Integrasi hasil risk assessment ke dalam kebijakan pricing, b. Integration of risk assessment results into pricing policies,
kebijakan akuisisi, dan pengembangan produk baru. acquisition policies, and new product development.
c. Penguatan berkelanjutan atas infrastruktur IT dan c. Continuous strengthening of IT infrastructure and
Keamanan Siber. Cybersecurity.
4. Pengembangan Produk 4. Product Development
a. Bundling produk berbasis kebutuhan hidup pensiunan a. Bundling of products based on the living needs of
dan pegawai aktif dalam rangka perpanjangan customer pensioners and active employees in order to extend
lifetime. customer lifetime.
b. Pengembangan produk pensiun berbasis legacy dan b. Development of legacy and inheritance-based pension
waris. products.
c. Ekspansi terbatas atas segmen usaha baru. c. Limited expansion of new business segments.
Strategi Jangka Pendek (Business Plan) Short-Term Business Plan
Pada tahun 2024, likuiditas semakin ketat dengan kondisi In 2024, liquidity was much tighter with fluctuating and uncertain
perekonomian yang fluktuatif dan tidak menentu. Di tengah economic conditions. In the midst of this situation, Bank Mandiri
situasi tersebut Bank Mandiri Taspen tetap konsisten untuk Taspen remained consistent in providing the best performance
memberikan kinerja terbaik dengan mengusung tema “Continuous by conducting the theme entitled “Continuous Improvement
Improvement and Excellent Operations to Embrace Future and Excellent Operations to Embrace Future Challenges”. Bank
Challenges”. Bank Mandiri Taspen optimis tetap tumbuh sustain Mandiri Taspen was optimistic to continuously grow sustainably
dan mampu melampaui target bisnis yang sudah ditetapkan. and could exceed the business targets that had been set. The 2024
Langkah-langkah strategis yang ditempuh Bank Mandiri Taspen strategic steps taken by Bank Mandiri Taspen were as follows:
pada tahun 2024 adalah sebagai berikut:
1. Pengembangan jaringan kantor secara selektif untuk 1. Selective development of office networks to reach and
menjangkau dan mengoptimalkan layanan kepada basis-basis optimizing services to pensioner based in Indonesia.
pensiunan yang ada di Indonesia.
2. Pengembangan dan akselerasi produktifitas bisnis di segmen 2. Development and acceleration of business productivity in the
pensiunan yang telah menjadi engine of growth utama Bank pensioner segment, which had become the key driving force
Mandiri Taspen ke depan, yang didukung oleh expertise yang of growth for Bank Mandiri Taspen in the future, supported
dimiliki oleh masing-masing mitra strategis. by the expertise of each strategic partner.
3. Penajaman pembiayaan UMKM melalui peningkatan 3. Sharpening of MSME financing through increased productivity
produktivitas dengan beberapa inisiatif strategis. with several strategic initiatives.
4. Meningkatkan kerjasama dengan grup usaha dan mitra 4. Increasing cooperation with business groups and strategic
strategis dalam rangka peningkatan bisnis dan layanan. partners in order to improve business and services.
5. Mendorong peningkatan akuisisi bisnis melalui percepatan 5. Accelerating business acquisition increasing through
dan simplifikasi proses kredit namun tetap prudent serta acceleration and simplification of the loan process while
pengembangan aplikasi digital untuk proses pengajuan kredit remaining prudent and developing digital applications for the
baru dan top up. process of applying for new loan and top up.
6. Mendorong peningkatan CASA, melalui optimalisasi produk 6. Enhancing CASA improvement, through product and
dan e-channel termasuk pengembangan QRIS Acquire. e-channel optimization including the development of QRIS
Acquire.
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7. Mendorong peningkatan akuisisi DPK retail dan segmen 7. Encouraging increased acquisition of retail DPK and senior
senior citizen khususnya Pegawai dan Pensiunan VIP melalui citizen segments, mainly VIP Employees and Pensioners
pengembangan produk dan layanan customize sesuai dengan through the development of customized products and
kebutuhan nasabah disertai dengan e-KYC agar tetap prudent services according to customer needs accompanied by e-KYC
selain itu Bank juga mendorong peningkatan customer base to remain prudent. In addition, the Bank also encouraged an
dana melalui pendekatan ekosistem pensiunan. increase in the customer base of funds through a pensioner
ecosystem approach.
8. Memperluas potensi akuisisi funding ke segmen/market yang 8. Expanding the potential for funding acquisition to a wider
lebih luas misalnya komunitas pasar, kawasan industri, serta segment/market, for example, market communities, industrial
menjalin kerjasama dengan Badan atau Lembaga maupun areas, and establishing cooperation with Agencies or
Instansi pemerintah. Institutions or Government Agencies.
9. Mengembangkan bisnis pada segmen yang lebih luas yakni 9. Establishing business in a wider segment, such as senior
senior citizen sehingga Bank akan melakukan pengembangan citizens so that the Bank could developed alternative variations
alternatif variasi produk dan layanan untuk segmen senior of products and services for the senior citizen segment. One
citizen salah satunya melalui pengembangan product of the alternative variations was through the development
bundling disertai pengembangan program-program dengan of product bundling accompanied by the development of
special benefit bagi segmen senior citizen. programs with special benefits for the senior citizen segment.
10. Mengembangkan sarana dan infrastruktur untuk 10. Developing facilities and infrastructure to increase customer
meningkatkan customer based dan pendanaan terutama base and funding, especially retail funding through the
funding retail melalui pengembangan Mobile Banking. development of Mobile Banking. In the future, mobile
Kedepan mobile banking akan dikembangkan menjadi one banking would be developed into a one-stop service for ASN/
stop service layanan keuangan ASN/Pensiunan dengan fitur Pensioner financial services with e-authentication, payment,
e-otentifikasi, payment, transfer, QR code payment, online transfer, QR code payment, online on boarding, e-wallet top
on boarding, top up e-wallet, biometric login, pembukaan up, biometric login, opening term savings and deposits, top
tabungan berjangka dan deposito, top up emoney dan up e-money and others.
lain-lain.
11. Membangun sumber alternatif fee based Bank melalui cash 11. Building alternative sources of Bank fee based through cash
management system, collecting fee pemotongan angsuran management system, collecting fee for credit installment
kredit, produk reksadana, bank garansi, produk bundling deductions, mutual fund products, bank guarantees,
asuransi ataupun fee based dari transaksi e-channel insurance bundling products or fee based from other
lainnya. e-channel transactions.
12. Memperkuat risk assessment berbasis data pada bisnis 12. Strengthening data-based risk assessments on existing and
eksisting dan bisnis baru sehingga dapat mencegah risiko new businesses to prevent potential risks related to digital
yang berpotensi muncul terkait transformasi digital. transformation.
13. Bertransformasi menjadi high performing organization 13. Transforming into a high-performing organization by
dengan melalui penguatan 3 (tiga) area, yaitu penguatan strengthening 3 (three) areas, such as strengthening the
fungsi struktur organisasi, penguatan culture Bank, dan function of the organizational structure, strengthening the
peningkatan kualitas SDM melalui program learning and Bank’s culture, and improving the quality of human resources
development serta talent retention. through learning and development programs and talent
retention.
14. Secara bertahap melakukan penguatan dan transformasi 14. Gradually strengthening and transforming IT infrastructure to
infrastruktur IT untuk menunjang inovasi berbasis digital support digital-based innovation through updating the core
melalui pembaharuan sistem core banking untuk mendukung banking system to support bank business, cloud computing
bisnis bank, cloud computing infrastruktur serta open API infrastructure and open API infrastructure. The utilization of
infrastruktur. Dengan pemanfaatan teknologi baru pada core new technology in the core banking system supported by
banking sistem yang ditunjang dengan desain strategi data data strategy design and integration strategy design based on
dan desain strategi integrasi berbasis open API infrastruktur, open API infrastructure was expected to increase innovation
diharapkan dapat meningkatkan inovasi pada layanan dan in services and products at Bank Mandiri Taspen.
produk yang ada di Bank Mandiri Taspen.
15. Bank melakukan monitoring dan pengelolaan debitur 15. The Bank monitored and managed debtors affected by
terdampak Covid-19 sesuai dengan ketentuan regulator (OJK) Covid-19 in accordance with the provisions of the regulator
dengan memastikan keberlangsungan usaha sesuai hasil (OJK) by ensuring business continuity according to the results
Laporan Kunjungan Nasabah (LKN) dan monitoring. of the Customer Visit Report (LKN) and monitoring.
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Aspek Pemasaran Marketing Aspect
Uraian aspek pemasaran meliputi strategi pemasaran serta A description of the marketing aspect includes marketing strategy
pangsa pasar atas produk dan jasa Bank Mandiri Taspen. Strategi and market share for Bank Mandiri Taspen products and services.
pemasaran yang tepat akan mendorong peningkatan pangsa The right marketing strategy will encourage an increase in the
produk dan jasa Bank Mandiri Taspen. share of Bank Mandiri Taspen products and services.
Strategi Pemasaran Marketing Strategy
Dalam menjalankan usahanya, Perseroan memiliki beberapa In carrying out its business, the Company has several competitors
pesaing yang bergerak di bidang usaha sejenis dengan Bank engaged in similar business fields with Bank Mandiri Taspen. The
Mandiri Taspen. Semakin ketatnya persaingan yang terdapat increasingly intense competition in the banking industry requires
di industri perbankan mewajibkan Bank Mandiri Taspen untuk Bank Mandiri Taspen to have a special strategy for facing the
memiliki strategi khusus dalam menghadapi tantangan persaingan challenges of industrial competition. The marketing strategy
industri. Strategi pemasaran yang dilakukan oleh Bank Mandiri undertaken by Bank Mandiri Taspen to maintain market share,
Taspen untuk mempertahankan pangsa pasar, meraih peluang seize business opportunities, and face competition include:
usaha dan menghadapi persaingan antara lain:
1. Strategi Pemasaran Produk Pinjaman atau Dana Pihak 1. Product Marketing Strategy or Third Party Funds (TPF)
Ketiga (DPK)
Strategi pemasaran produk pinjaman atau DPK yang telah The marketing strategy for loan products or Third Party
dilakukan adalah menerapkan segmentasi nasabah setiap Funds that have been carried out is implementing customer
produk Perseroan agar program segmentasi yang dijalankan segmentation for each of the Company’s products so that the
tepat sasaran, meluncurkan program Tabungan berhadiah, segmentation program is carried out on target, launching a
promo program pada momen-momen khusus (seasonal prize savings program, promo programs at special moments
program), mempromosikan dan mensosialisasikan kartu ATM (seasonal program), promoting and socialize the Bank
Bank Mandiri Taspen yang dapat dipergunakan di seluruh Mandiri Taspen ATM card which can be used throughout the
jaringan ATM Bank Mandiri. Bank Mandiri Taspen juga telah Bank Mandiri ATM network. Bank Mandiri Taspen has also
menyiapkan sarana dan prasarana bagi nasabah prioritas prepared facilities and infrastructure for priority customers to
untuk meningkatkan loyalitas nasabah. increase customer loyalty.
2. Strategi Pemasaran Produk Kredit 2. Loans Product Marketing Strategy
Strategi pemasaran produk kredit antara lain difokuskan The marketing strategy for loans products, among other
pada peningkatan portofolio kredit, khususnya dari segmen things, is focused on increasing the loan portfolio, especially
pensiunan melalui penyelenggaraan sosialisasi-sosialisasi, from the pensioner segment through organizing socializations,
baik kepada calon pensiunan maupun pensiunan, both for prospective retirees and retirees, in collaboration with
bekerjasama dengan mitra PNS dan perkumpulan/ PNS partners and pensioners’ associations/associations. This
paguyuban pensiunan. Hal tersebut didukung dengan is supported by developing the Company’s network towards
melakukan pengembangan jaringan Perseroan menuju enclaves of retirees and approaching the offices of PT Taspen
ke daerah kantong-kantong pensiunan dan mendekati (Persero). In addition, Bank Mandiri Taspen also carries out
kantor-kantor PT Taspen (Persero). Selain itu Bank Mandiri credit marketing strategies/activities as follows:
taspen juga melakukaan strategi/aktivitas pemasaran kredit
sebagai berikut:
a. Menerapkan daily sales activity yang didukung oleh a. Implementing daily sales activities supported by the
pipeline system. pipeline system.
b. Aktivitas marketing via telemarketing dan Short Message b. Marketing activities via telemarketing and Short Message
Service (SMS) blast. Service (SMS) blasts.
c. Pelatihan Wirausaha Mantap Sejahtera (WMS) melalui c. Mantap Prosperous Entrepreneurial Training (WMS)
web seminar (webinar). through web seminars (webinar).
d. Intensifikasi Daftar Pembayaran (Dapem) non kredit dan d. Intensification of non-credit and top-up payment lists
top up. (Dapem).
e. Melakukan kegiatan Sosialisasi Mini (Sosi Mini) bagi e. Conducting Mini Socialization activities (Sosi Mini) for
Aparatur Sipil Negara (ASN) dan Tentara Nasional State Civil Apparatus (ASN) and Indonesian National
Indonesia (TNI)/Polisi Republik Indonesia (POLRI) Batas Armed Forces (TNI)/Indonesian National Police (POLRI)
Usia Pensiun (BUP). Retirement Age Limit (BUP).
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3. Layanan Kantor 3. Office Services
Bank Mandiri Taspen senantiasa melakukan pengembangan Bank Mandiri Taspen always carries out service development
layanan sebagai salah satu bentuk perhatian Bank Mandiri as a form of Bank Mandiri Taspen’s attention to customer
Taspen terhadap kepuasan nasabah. Layanan kantor satisfaction. Bank Mandiri Taspen office services are equipped
Bank Mandiri Taspen telah dilengkapi dengan fasilitas- with special facilities for retirees such as medical rooms,
fasilitas khusus pensiunan seperti ruang kesehatan, ruang meeting rooms, coffee break rooms, and facilities that support
pertemuan, ruang coffee break dan fasilitas yang mendukung the comfort of retirees.
kenyamanan pensiunan.
Pangsa Pasar Market Share
Bank Mandiri Taspen sebagai Bank Konvensional, menghadapi Bank Mandiri Taspen as a Conventional Bank, faces competitio
persaingan dengan seluruh bank umum konvensional kelas usaha from all conventional commercial banks in the KBMI II busines class
KBMI II (Bank dengan Modal Inti Rp6 triliun sampai dengan Rp14 (Banks with a Core Capital of IDR6 trillion to IDR14 trillion and the
triliun) dan industri perbankan di Indonesia dalam menentukan banking industry in Indonesia in determining market share. This
penguasaan pasar. Persaingan usaha tersebut antara lain dapat business competition can be seen, among others based on the
dilihat berdasarkan jumlah aset yang dimiliki, jumlah dana pihak number of assets owned, the amount of thirdpart funds that have
ketiga yang berhasil dihimpun, dan jumlah kredit yang diberikan been collected, and the amount of loan extended by the Bank.
oleh Bank.
Tabel Pangsa Pasar Bank Mandiri Taspen dibandingkan dengan KBMI II
Table of Bank Mandiri Taspen’s Market Share Compared To KBMI II
(dalam miliar Rupiah / in IDR billion)
Uraian Desember 2024 Desember 2023 Perubahan
Description December 2024 December 2023 Changes
KBMI II 1,674,828 1,558,864 115,964
Aset Bank Mandiri Taspen 66,232 60,542 5,690
Assets
Pangsa Pasar KBMI II
3.95% 3.88% 0.07%
KBMI Market Share II
KBMI II 1,048,891 989,283 59,608
Dana Pihak Ketiga Bank Mandiri Taspen 48,825 44,977 3,848
Third-party funds
Pangsa Pasar KBMI II
4.65% 4.55% 0.11%
KBMI Market Share II
KBMI II 890,587 834,792 55,795
Kredit Bank Mandiri Taspen 46,261 41,351 4,911
Loans
Pangsa Pasar KBMI II
5.19% 4.95% 0.24%
KBMI Market Share II
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2024
Source: Indonesian Banking Statistics (Financial Services Authority) December 2024
Berdasarkan jumlah aset yang dimiliki, penguasaan pasar Bank Based on the number of assets owned, Bank Mandiri Taspen’s
Mandiri Taspen per Desember 2024 sebesar 3,95% meningkat market share as of December 2024 was 3.95%, an increase
dibandingkan dengan periode sebelumnya yang sebesar compared to the previous period which was 3.88%. Likewise,
3,88%. Demikian pula dengan penguasaan pasar Bank Mandiri Bank Mandiri Taspen’s market share based on the amount of
Taspen berdasarkan jumlah dana pihak ketiga per Desember third-party funds as of December 2024 was 4.65%, an increase
2024 sebesar 4,65% meningkat dibandingkan dengan periode compared to the previous period which was 4.55%. Bank Mandiri
sebelumnya yang sebesar 4,55%. Penguasaan pasar Bank Mandiri Taspen’s market share based on the amount of loans provided as
Taspen berdasarkan jumlah kredit yang diberikan per Desember of December 2024 was 5.19%, also an increase compared to the
2024 sebesar 5,19% juga meningkat dibandingkan dengan previous period which amounted to 4.95%. This was driven by
periode sebelumnya yang sebesar 4,95%. Hal tersebut didorong the success of Bank Mandiri Taspen in maintaining operational
oleh keberhasilan Bank Mandiri Taspen dalam menjaga kinerja performance among KBMI II.
operasional di antara KBMI II.
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Diagram Pasar Bank Mandiri Taspen dibandingkan dengan dengan KBMI II Per Desember Tahun 2024
Diagram of Bank Mandiri Taspen Market Compared to KBMI II as of December 2024
Aset DPK Kredit
Assets Third-Party Funds Loans
dalam % dalam % dalam %
in % in % in %
3.95% 4.65% 5.19%
96.05% 95.35% 94.81%
industri perbankan industri perbankan industri perbankan
Bank Mandiri Taspen Bank Mandiri Taspen Bank Mandiri Taspen
Banking Industry Banking Industry Banking Industry
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan dengan KBMI II Per Desember Tahun 2023
Diagram of Bank Mandiri Taspen Market Compared to KBMI II as of December 2023
Aset DPK Kredit
Assets Third-Party Funds Loans
dalam % dalam % dalam %
in % in % in %
3.88% 4.55% 4.95%
96.12% 95.45% 95.05%
Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan
Banking Industry Banking Industry Banking Industry
Tabel Pangsa Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan
Table of Bank Mandiri Taspen’s Market Share Compared to Banking Industry
(dalam miliar Rupiah / in IDR billion)
Uraian Desember 2024 Desember 2023 Perubahan
Description December 2024 December 2023 Changes
Industri Perbankan
12,460,955 11,765,838 695,118
Banking Industry
Aset
Bank Mandiri Taspen 66,232 60,542 5,690
Assets
Pangsa Pasar Industri Perbankan (%)
0.53% 0.51% 0.02%
Market Share of Banking Industry (%)
Industri Perbankan
8,837,242 8,457,929 379,313
Dana Pihak Banking Industry
Ketiga
Bank Mandiri Taspen 48,825 44,977 3,848
Third-Party
Funds Pangsa Pasar Industri Perbankan (%)
0.55% 0.53% 0.02%
Market Share of Banking Industry (%)
Industri Perbankan
7,827,148 7,090,243 736,904
Banking Industry
Kredit
Bank Mandiri Taspen 46,261 41,351 4,911
Loans
Pangsa Pasar Industri Perbankan (%)
0.59% 0.58% 0.01%
Market Share of Banking Industry (%)
Sumber: Statistik Perbankan Indonesia (Otoritas Jasa Keuangan) Desember 2024
Source: Indonesian Banking Statistics (The Financial Services Authority) December 2024
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Pangsa pasar Bank Mandiri Taspen dibandingkan dengan Industri Bank Mandiri Taspen’s market share compared to the banking
Perbankan saat ini masih di bawah 1% baik dari sisi jumlah aset, industry was still below 1% both in terms of total assets, third
dana pihak ketiga maupun kredit. Pangsa pasar Bank Mandiri party funds, and loans. Bank Mandiri Taspen’s market share as of
Taspen per Desember 2024 berdasarkan jumlah aset, dana pihak December 2024 based on total assets, third-party funds and loans
ketiga dan kredit yang diberikan tahun 2024 masing-masing provided in 2024 was 0.53%, 0.55%, and 0.59% respectively,
sebesar 0,53%, 0,55% dan 0,59% mengalami peningkatan an increase compared to the previous year which amounted to
dibandingkan dengan tahun sebelumnya yang sebesar 0,51%, 0.51%, 0.53%, and 0.58%. This was driven by the success of
0,53% dan 0,58%, hal tersebut didorong oleh keberhasilan Bank Bank Mandiri Taspen in maintaining operational performance
Mandiri Taspen dalam menjaga kinerja operasional di antara among banks.
perbankan.
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan Per Desember Tahun 2024
Diagram of Bank Mandiri Taspen Market Compared to Banking Industry as of December 2024
Aset DPK Kredit
Assets Third-Party Funds Loans
dalam % dalam % dalam %
in % in % in %
0.53% 0.55% 0.59%
99.47% 99.45% 99.41%
Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan
Banking Industry Banking Industry Banking Industry
Diagram Pasar Bank Mandiri Taspen dibandingkan dengan Industri Perbankan Per Desember Tahun 2023
Diagram of Bank Mandiri Taspen Market Compared to Banking Industry as of December 2023
Aset DPK Kredit
Assets Third-Party Funds Loans
dalam % dalam % dalam %
in % in % in %
0.51% 0.53% 0.58%
99.49% 99.47% 99.42%
Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan Bank Mandiri Taspen industri perbankan
Banking Industry Banking Industry Banking Industry
Penanganan Pengaduan Nasabah Customer Complaints Management
Pengaduan nasabah Bank Mandiri Taspen melayani atas keluhan Bank Mandiri Taspen customer complaints served customer
dan pengaduan nasabah terkait kualitas produk dan layanan complaints and grievances related to the quality of the company’s
perusahaan dan berkomitmen untuk memberikan solusi atas products and services and committed to provide solutions to these
pengaduan tersebut sesuai dengan standar operasional prosedur complaints in accordance with applicable standard operating
yang berlaku. procedures.
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Bank Mandiri Taspen berkomitmen untuk memberikan pelayanan Bank Mandiri Taspen committed to provide the best service to
yang terbaik kepada nasabah dan memastikan bahwa setiap customers and ensured that every customer complaint and
keluhan dan pengaduan nasabah ditangani dengan cepat dan grievance was managed quickly and effectively. In addition to the
efektif. Selain merupakan implementasi Undang-Undang Nomor implementation of Law Number 8 of 1999 concerning Consumer
8 Tahun 1999 tentang Perlindungan Konsumen, komitmen Protection, the Company upheld this commitment as a form
tersebut ditegakkan Perseroan sebagai bentuk kepatuhan of compliance with the Financial Services Authority Regulation
terhadap Peraturan Otoritas Jasa Keuangan (POJK) (POJK) Number 22 of 2023 concerning Consumer and Community
Nomor 22 Tahun 2023 tentang Pelindungan Konsumen dan Protection in the Financial Services Sector, Bank Indonesia
Masyarakat di Sektor Jasa Keuangan, Peraturan Bank Indonesia Regulation Number 3 of 2023 concerning Bank Indonesia
Nomor 3 Tahun 2023 tentang Pelindungan Konsumen Bank Consumer Protection and Regulation of the Member of the Board
Indonesia dan Peraturan Anggota Dewan Gubernur Nomor 20 of Governors Number 20 of 2023 concerning Procedures for
Tahun 2023 tentang Tata Cara Pelaksanaan Pelindungan Konsumen Implementing Bank Indonesia Consumer Protection. Bank Mandiri
Bank Indonesia. Bank Mandiri Taspen juga telah memiliki Pedoman Taspen also had a Guideline for Bank Mandiri Taspen Consumer
Pelayanan dan Penyelesaian Pengaduan Konsumen Bank Mandiri Complaints Service and Resolution, such as the Standard
Taspen yaitu Standar Prosedur Penanganan Pengaduan Nasabah Operating Procedure for Customer Complaints Management and
dan Standar Prosedur Perlindungan Konsumen dan Masyarakat. the Standard Operating Procedure for Consumer and Community
Protection.
Adapun PIC Unit Kerja yang bertugas dalam melayani dan The PIC Work Unit that was tasked with serving and resolving
menyelesaikan penanganan pengaduan konsumen adalah consumer complaints was Customer Service (CS) and Branch
Customer Service (CS) dan Kepala Cabang di Kantor Cabang. Selain Manager at the Branch Office. In addition to the Branch Office,
Kantor Cabang, PIC Unit Kerja yang berfungsi dalam melayani dan the PIC Work Unit that functioned to serve and resolve complaints
menyelesaikan pengaduan yang diajukan oleh konsumen melalui submitted by consumers via telephone was conducted by the
telefon dilakukan oleh Unit Contact Center. Unit Contact Center Contact Center Unit. The Contact Center Unit also functioned to
juga berfungsi dalam menghandle pengaduan yang masuk melalui manage complaints received via Whatsapp Banking, Email, and
Whatsapp Banking, Email serta pengaduan melalui media sosial. social media.
Platform pengaduan yang digunakan oleh Bank Mandiri The complaint platform used by Bank Mandiri Taspen was the
Taspen yaitu Sistem Pengaduan Nasabah Bank Mandiri Taspen Bank Mandiri Taspen Customer Complaint System (SAHABAT).
(SAHABAT). Aplikasi ini yang digunakan sebagai portal pengaduan This application was utilized used as a customer complaint portal
nasabah untuk tim Internal Bank dan seluruh Cabang Bank for the Bank’s Internal team and all Bank Mandiri Taspen Branches.
Mandiri Taspen. Seluruh proses pengaduan, penanggulangan, The entire complaint process, management, and recording
dan pencatatan issue/ incident yang dilakukan antara Cabang of issues/incidents conducted between Branches and Centers
dan Pusat menggunakan system ini sebagai platformnya. Platform employed this system as its platform. Another platform was
lainnya adalah Cisco Finesse. Aplikasi ini digunakan Contact Cisco Finesse. This application was used by the Contact Center
Center untuk penanganan complaint handling melalui sarana call to manage complaint handling through call facilities and social
dan media social. Penggunaan aplikasi ini bekerjasama dengan media. The utilization of this application was in collaboration with
Bank Mandiri. Bank Mandiri.
Sesuai dengan regulasi yang ada, Pelaku Usaha Jasa Keuangan In accordance with existing regulations, Financial Services Business
(PUJK) wajib segera menindaklanjuti dan menyelesaikan Entities (PUJK) had to immediately follow up and resolve complaints
pengaduan paling lambat 10 (sepuluh) hari kerja setelah tanggal no later than 10 (ten) working days after the receiving date of the
penerimaan pengaduan. Dalam hal terdapat kondisi tertentu, complaint. In case certain conditions occurred, PUJK could extend
PUJK dapat memperpanjang penyelesaian pengaduannya dengan the resolution of its complaints for 10 (ten) working days. Bank
jangka waktu 10 (sepuluh) hari kerja berikutnya. Bank Mandiri Mandiri Taspen made every effort to resolve complaints before
Taspen berupaya semaksimal mungkin agar bisa menyelesaikan the deadline expired.
pengaduan sebelum tenggat waktunya habis.
Media Penyampaian Pengaduan Nasabah Customer Complaints Media
Bank Mandiri Taspen memiliki proses pengaduan nasabah yang Bank Mandiri Taspen had a structured and systematic customer
terstruktur dan sistematis, berikut adalah proses pengaduan complaint process. The following were the customer complaint
nasabah di Bank Mandiri Taspen: processes at Bank Mandiri Taspen:
1. Pengaduan Lisan 1. Verbal Complaints
Pengaduan yang disampaikan kepada Bank melalui tatap Complaints submitted to the Bank were through direct
muka langsung dengan petugas cabang atau melalui media face-to-face meetings with branch officers or via telephone
telepon (Contact Center-Mantap Call) dan dicatat dalam aplikasi (Contact Center-Mantap Call) and recorded in the SAHABAT
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SAHABAT (Sistem Pengaduan Nasabah Bank Mandiri Taspen), application (Bank Mandiri Taspen Customer Complaint
yang disertai dengan bukti nomor tiket yang disampaikan System), accompanied by receipt of the ticket number
kepada nasabah sebagai bukti penerimaan pengaduan nasabah submitted to the customer as receipt of the customer
baik secara elektronik maupun non elektronik. complaint, both electronically and non-electronically.
Seluruh Pegawai Bank bertanggungjawab untuk menerima Bank employees were responsible for receiving verbal
pengaduan lisan dari nasabah serta menjaga nama baik Bank, complaints from customers, maintaining the Bank’s reputation,
menjelaskan kepada nasabah dengan baik dan santun sesuai and explaining to customers properly and politely according
dengan pengetahuan pegawai. Apabila terdapat pengaduan to the employee’s knowledge. If there was a complaint that
yang tidak dapat ditangani oleh pegawai yang dimaksud, wajib could not be managed by the said employee, the complaint
mengarahkan ke kanal Penerimaan Pengaduan, yaitu Customer had to be escalated to the Complaint Receiving channel,
Service (Pengaduan Lisan Di Cabang) atau Contact Center. SLA such as Customer Service (Verbal Complaints at Branches) or
yang digunakan dalam pengaduan mengacu pada POJK Nomor Contact Center. The SLA used in complaints referred to POJK
18 Tahun 2018 tentang Layanan Pengaduan Konsumen di Number 18 of 2018 concerning Consumer Complaint Services
Sektor Jasa keuangan yaitu 5 (lima) Hari Kerja. in the Financial Services Sector, such as 5 (five) Working Days.
MEDIA PENYAMPAIAN
Cara Mengajukan Pengaduan Nasabah
Secara Lisan
1 2
Hubungi call center resmi Datangi kantor cabang MantapCall
Bank Mandiri Taspen Bank Mandiri Taspen
mantapcall
14024
2. Pengaduan Tertulis 2. Written Complaints
Pengaduan secara tertulis yang disampaikan kepada Bank Written complaints submitted to the Bank were recorded in
dicatat dalam aplikasi SAHABAT (Sistem Pengaduan Nasabah the SAHABAT application (Bank Mandiri Taspen Customer
Bank Mandiri Taspen) yang disertai dengan formulir pengaduan Complaint System) accompanied by a customer complaint
nasabah/ surat pernyataan yang sudah ditandatangani oleh form/declaration signed by both parties as proof of receipt/
kedua belah pihak sebagai bukti penerimaan/ penyelesaian resolution of the customer complaint, either electronically or
pengaduan nasabah baik secara elektronik maupun non non-electronically, including through:
elektronik, antara lain melalui:
a. Pegawai Bank (media elektronik dan non elektronik); a. Bank employees (electronic and non-electronic media);
b. Kantor Cabang; b. Branch Office;
c. Pihak/instansi lain dengan tembusan atau disampaikan c. Other parties/agencies with a copy or submitted to the
kepada Bank: Bank:
d. Regulator (Otoritas Jasa Keuangan, Bank Indonesia, d. Regulators (Financial Services Authority, Bank Indonesia,
Lembaga Penjamin Simpanan); Deposit Insurance Corporation);
e. Perusahan Induk (Bank Mandiri dan Taspen); e. Holding Company (Bank Mandiri and Taspen);
f. Instansi Pemerintah (misal Kementerian BUMN dst); f. Government Agencies (eg Ministry of SOEs etc.);
g. E-mail mantap.care@bankmandiritaspen.co.id; g. E-mail mantap.care@bankmandiritaspen.co.id;
h. Website Bank www.bankmandiritaspen.co.id dengan h. Bank Website www.bankmandiritaspen.co.id by filling in
mengisi form Contact Us; the Contact Us form;
i. Sosial media Bank: i. Bank social media:
- Twitter: (@MandiriTaspen) - Twitter: (@MandiriTaspen)
- Facebook (Bank Mandiri Taspen) - Facebook (Bank Mandiri Taspen)
- Whatsapp resmi Bank (0811 8857 770) - Official WhatsApp Bank (0811 8857 770)
- Instagram (bank.mandiritaspen); - Instagram (bank.mandiritaspen);
- Youtube (Bank Mandiri Taspen); - YouTube (Bank Mandiri Taspen);
- Tiktok (Bank Mandiri Taspen); - TikTok (Bank Mandiri Taspen);
- Appstore (Movin by Mantap Mobile); - Appstore (Movin by Mantap Mobile);
- Playstore (Movin by Mantap Mobile). - Playstore (Movin by Mantap Mobile).
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j. Media lainnya yang telah secara resmi menjadi media j. Other media that had officially become media for
penyampaian pengaduan nasabah. delivering customer complaints.
k. Media komunikasi lainnya di luar website dan media k. Other communication media outside the Bank’s website
sosial Bank atau konten yang terkait dengan pengaduan and social media or content related to Bank customer
nasabah Bank dalam sosial media. complaints in social media.
MEDIA PENYAMPAIAN
Cara Mengajukan Pengaduan Nasabah
Secara Tertulis
1 2 3 4
Kantor Cabang Email WhatsApp Banking Twitter Official
mantap.care@bankmandiritaspen.co.id
Datangi kantor cabang +62 811-8857-770 @MandiriTaspen
terdekat
5 6 7
Instagram Official Facebook Official Surat Resmi
@bank.mandiritaspen Bank Mandiri Taspen
Jumlah penanganan pengaduan yang diterima pada periode The number of complaints received in the period of January -
Januari - Desember 2024 sebagai berikut: December 2024 was as follows:
Tabel Publikasi Penanganan Pengaduan Tahun 2024
Table of the 2024 Customer Complaints Publication
Selesai Dalam Proses Tidak Selesai
Jumlah
Jenis Transaksi Keuangan Completed On-Process Not Completed
Pengaduan
No Type of Financial
Number of
Transaction Jumlah Persentase Jumlah Persentase Jumlah Persentase
Complaints
Amount Percentage Amount Percentage Amount Percentage
Transaksi Gagal di Mesin ATM
1. Failed Transaction in EDC 2,304 100.00% - - - - 2,304
Machine
Transaksi Gagal di Mesin EDC
2. Failed Transaction via Mobile 36 100.00% - - - - 36
Banking
Transaksi Gagal melalui
Mobile Banking
3. 3,447 100.00% - - - - 3,447
Failed Transaction via Mobile
Banking
Tidak memahami karakteristik
produk (terkait tabungan dan
kredit)
4. 207 100.00% - - - - 207
Not comprehending product
characteristics (related to
savings and loan)
5. Total 5,994 100.00% - - - - 5,994
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tinjauan Operasi Per Segmen Usaha Operational Review by Business
Segment
Informasi segmen diungkapkan untuk memungkinkan pengguna Segment information is disclosed to enable users of financial
laporan keuangan mengevaluasi sifat dan dampak keuangan dari statements to evaluate the nature and financial impact of Bank
aktivitas bisnis Bank Mandiri Taspen terlibat dalam lingkungan Mandiri Taspen’s business activities involved in the economic
ekonomi di wilayah operasional Bank Mandiri Taspen. environment in the operational area of Bank Mandiri Taspen.
Penjelasan Segmen Usaha Explanation of Business Segment
Bank Mandiri Taspen menyajikan segmen operasi berdasarkan Bank Mandiri Taspen presents operating segments based on the
laporan internal Bank yang disajikan kepada pengambil keputusan Bank’s internal reports presented to operational decision-makers.
operasional. Pengambil keputusan operasional adalah Direksi. The operational decision maker is the Board of Directors.
Segmen operasi adalah suatu komponen dari Bank: Operating segment is a component of the Bank:
a. Yang terlibat dalam aktivitas bisnis yang mana memperoleh a. Those who are involved in business activities that earn revenues
pendapatan dan menimbulkan beban (termasuk pendapatan and incur expenses (including revenues and expenses related
dan beban terkait dengan transaksi dengan komponen lain to transactions with other components of the same entity);
dari entitas yang sama);
b. Hasil operasinya dikaji ulang secara regular oleh pengambil b. Its operating results are reviewed regularly by the chief
keputusan operasional untuk membuat keputusan tentang operating decision maker to make decisions about resources
sumber daya yang dialokasikan pada segmen tersebut dan to be allocated to the segment and assess its performance;
menilai kinerjanya; dan And
c. Tersedia informasi keuangan yang dapat dipisahkan. c. Separable financial information is available.
Informasi yang dilaporkan kepada pengambil keputusan Information reported to operational decision-makers for the
operasional untuk tujuan alokasi sumber daya dan penilaian purpose of resource allocation and performance assessment is
kinerjanya lebih difokuskan pada kategori masing-masing produk, more focused on the category of each product, which is similar to
yang serupa dengan segmen usaha yang dilaporkan pada periode- the business segments reported in previous periods.
periode terdahulu.
Berkaitan dengan hal tersebut, segmen operasi Bank In this regard, the Bank’s operating segments are classified by
diklasifikasikan berdasarkan wilayah operasi yaitu: operating area, namely:
1. Jawa 1. Jawa
2. Bali dan Nusa Tenggara 2. Bali dan Nusa Tenggara
3. Sumatra 3. Sumatra
4. Sulawesi 4. Sulawesi
5. Kalimantan 5. Kalimantan
6. Maluku dan Papua 6. Maluku dan Papua
Berdasarkan penjelasan segmen usaha, maka kinerja operasional Based on the explanation of the business segments, the
yang disajikan dalam laporan ini meliputi kinerja operasional per operational performance presented in this report includes the
produk dan layanan serta kinerja operasional segmen operasi seperti operational performance per product and service as well as the
yang dilaporkan dalam Laporan Keuangan Bank Mandiri Taspen. operational performance of the operating segments as reported
in the Bank Mandiri Taspen Financial Report.
Kinerja Segmen Operasi Operating Segment Performance
Produktivitas, pendapatan dan profitabilitas segmen operasi Productivity, income, and profitability of operating segments are
disajikan pada tabel berikut: presented in the following table:
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Tabel Segmen Operasi 31 Desember 2024
Table of Operating Segments as of December 31, 2024
(dalam jutaan rupiah / in IDR million)
Uraian Bali, Nusa Maluku,
Jawa *) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Income Statement and Other Comprehensive Income
Pendapatan
3,075,318 654,467 1,322,406 838,692 449,929 278,486 6,619,298
Income
Beban
(3,825,119) (137,715) (330,177) (129,249) (97,953) (47,830) (4,568,043)
Expense
Pendapatan (beban) non
operasional (11,144) (490) 12 - - - (11,622)
Non-operating income
Laba sebelum beban pajak
Income before tax (760,945) 516,262 992,241 709,443 351,976 230,656 2,039,633
expenses
Beban pajak
(462,083) - - - - - (462,083)
Tax expenses
Laba (rugi) tahun
berjalan (1,223,028) 516,262 992,241 709,443 351,976 230,656 1,577,550
Income for the year
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan -
bruto 16,881,600 4,917,013 11,132,666 7,124,590 3,829,908 2,375,638 46,261,415
Loans – gross
Total aset
37,023,706 4,891,469 11,067,042 7,087,896 3,811,661 2,350,570 66,232,344
Total assets
Simpanan nasabah
36,760,820 2,902,724 5,105,965 1,943,661 1,541,982 569,395 48,824,547
Deposits from customers
Total liabilitas
30,697,022 4,536,250 10,518,291 6,792,773 3,640,989 2,258,995 58,444,320
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) in the Java operations segment, there were expenses, revenues, assets, and liabilities from the Head Office.
Tabel Segmen Operasi 31 Desember 2023
Table of Operating Segments as of December 31, 2023
(dalam jutaan rupiah / in IDR million)
Uraian Bali, Nusa Maluku,
Jawa *) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Income Statement and Other Comprehensive Income
Pendapatan
2,802,337 652,032 1,213,445 762,639 404,572 241,353 6,076,378
Income
Beban
(3,428,010) (133,668) (347,159) (159,751) (117,503) (60,374) (4,246,465)
Expense
Pendapatan (beban) non
operasional (4,191) (550) 3 - - - (4,738)
Non-operating income
Laba sebelum beban pajak
Income before tax (629,864) 517,814 866,289 602,888 287,069 180,979 1,825,175
expenses
Beban pajak
(415,772) - - - - - (415,772)
Tax expenses
Laba (rugi) tahun
berjalan (1,045,636) 517,814 866,289 602,888 287,069 180,979 1,409,403
Income for the year
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Uraian Bali, Nusa Maluku,
Jawa *) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan -
bruto 15,050,089 4,572,797 9,929,820 6,369,271 3,359,136 2,069,674 41,350,787
Loans – gross
Total aset
34,601,540 4,488,509 9,790,065 6,303,969 3,323,456 2,034,876 60,542,415
Total assets
Simpanan nasabah
34,021,394 2,480,992 4,651,255 1,840,171 1,423,071 559,733 44,976,616
Deposits from customers
Total liabilitas
29,454,946 4,145,353 9,315,892 6,055,307 3,184,209 1,969,984 54,125,691
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) In the Java operating segment were included the expenses, income, assets, and liabilities from the Head Office.
Rugi tahun berjalan pada segmen operasi Jawa disebabkan karena The loss for the year in the Java operating segment was due
pencatatan atas beban include beban operasional Kantor Pusat to the recording of expenses including Non-Operational Head
Non Operasional (KPNO) sebesar Rp1,215 triliun. Beban kantor Office operational expenses (KPNO) amounted to IDR 1.215
pusat tersebut dicatat sebagai beban di cabang Jakarta dan tidak trillion. The head office expenses were recorded as expenses at
diatribusikan ke seluruh cabang Bank Mandiri Taspen. Selain itu, the Jakarta branch and were not attributed to all Bank Mandiri
beban funding di wilayah operasi Jawa juga jauh lebih tinggi Taspen branches. Apart from that, the funding burden in the Java
dikarenakan 75,29% dari total simpanan nasabah berada di Jawa. operating area was also much higher because 75.29% of total
customer deposits in Java.
Tabel Pertumbuhan Segmen Operasi
Table of Operating Segment Growth
(dalam % / in %)
Uraian Bali, Nusa Maluku,
Jawa*) Sumatra Sulawesi Kalimantan Total
Description Tenggara Papua
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
Pendapatan
9.74% 0.37% 8.98% 9.97% 11.21% 15.39% 8.93%
Income
Beban
11.58% 3.03% (4.89%) (19.09%) (16.64%) (20.78%) 7.57%
Expense
Pendapatan (beban) non
operasional 165.90% (10.91%) 300.00% - - - 145.29%
Non-operating income
Laba sebelum beban pajak
Income before tax 20.81% (0.30%) 14.54% 17.67% 22.61% 27.45% 11.75%
expenses
Beban pajak
11.14% - - - - - 11.14%
Tax expenses
Laba (rugi) tahun
berjalan 16.96% (0.30%) 14.54% 17.67% 22.61% 27.45% 11.93%
Income for the year
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang diberikan -
bruto 12.17% 7.53% 12.11% 11.86% 14.01% 14.78% 11.88%
Loans – gross
Total aset
7.00% 8.98% 13.04% 12.44% 14.69% 15.51% 9.40%
Total assets
Simpanan nasabah
8.05% 17.00% 9.78% 5.62% 8.36% 1.73% 8.56%
Deposits from customers
Total liabilitas
4.22% 9.43% 12.91% 12.18% 14.35% 14.67% 7.98%
Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, pendapatan, aset dan liabilitas dari Kantor Pusat.
*) in the Java operations segment, there are expenses, revenues, assets, and liabilities from the Head Office.
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Produktivitas Segmen Operasi Operating Segment Productivity
Produktivitas segmen untuk tiap-tiap wilayah diklasifikasikan Segment productivity for each region was classified into loans
ke dalam kredit yang diberikan dan simpanan nasabah. Kredit granted and customer savings. The total loans provided increased
yang diberikan secara total mengalami peningkatan sebesar by 11.88%. This increase was in line with the development and
11,88%. Peningkatan tersebut sejalan dengan pengembangan expansion of business area coverage carried out by Bank Mandiri
dan perluasan cakupan wilayah usaha yang dilakukan oleh Bank Taspen. All operating segment areas also experienced significant
Mandiri Taspen. Semua wilayah segmen operasi juga mengalami increases. The increase in loans provided for the regions of Java,
peningkatan yang cukup signifikan. Peningkatan kredit yang Bali and Nusa Tenggara, Sumatra, Sulawesi, Kalimantan, Maluku,
diberikan untuk wilayah Jawa, Bali dan Nusa Tenggara, Sumatera, and Papua increased by 12.17%, 7.53%, 12.11%, 11.86%, 14,
Sulawesi, Kalimantan, Maluku dan Papua masing-masing 01% and 14.78% respectively.
mengalami peningkatan sebesar 12,17%, 7,53%, 12,11%,
11,86%, 14,01% dan 14,78%.
Untuk produk simpanan nasabah, secara total mengalami For customer savings products, in total there was an increase
peningkatan sebesar 8.56%. Hal ini sejalan dengan peningkatan of 8.56%. This was in line with the increase in loans provided.
kredit yang diberikan. Peningkatan Simpanan nasabah untuk Increase in customer deposits for the Java, Sumatra, Sulawesi,
wilayah Jawa, Sumatera, Sulawesi, Kalimantan dan Maluku dan Kalimantan and Maluku, and Papua regions increased by 8.05%,
Papua masing-masing mengalami peningkatan sebesar 8,05%, 17.00%, 9.78%, 5.62%, 8.36% and 1.73% respectively.
17,00%, 9,78%, 5,62%, 8,36% dan 1,73%.
Produktivitas Segmen Operasi Wilayah Jawa Productivity of Java Region Operating Segment
Kredit yang diberikan segmen operasi wilayah Jawa tahun Loans provided by the operating segment for the Java region
2024 sebesar Rp16,88 triliun, mengalami peningkatan sebesar in 2024 amounted to IDR16.88 trillion, an increase of 12.17%
12,17% dibandingkan dengan tahun 2023 sebesar Rp15,05 compared to 2023 of IDR15.05 trillion. Customer savings for the
triliun. Simpanan nasabah segmen operasi wilayah Jawa tahun Java region operating segment in 2024 amounted to IDR36.76
2024 sebesar Rp36,76 triliun, mengalami peningkatan sebesar trillion, an increase of 8.05% compared to 2023 of IDR34.02
8,05% dibandingkan dengan tahun 2023 sebesar Rp34,02 trillion. Increasing the productivity of the operating segment in
triliun. Peningkatan produktivitas segmen operasi wilayah Jawa the Java region was the implementation of an effective strategy
merupakan penerapan dari strategi yang efektif yang dilakukan carried out by Bank Mandiri Taspen both for loans and funds.
oleh Bank Mandiri Taspen baik untuk kredit maupun dana.
Produktivitas Segmen Operasi Wilayah Bali, Nusa Productivity Of Bali & Nusa Tenggara Region
Tenggara Operating Segment
Kredit yang diberikan segmen operasi wilayah Bali dan Nusa Loans provided by the operating segment for the Bali, Nusa
Tenggara tahun 2024 sebesar Rp4,92 triliun, mengalami Tenggara region in 2024 amounted to IDR4.92 trillion, an increase
peningkatan sebesar 7,53% dibandingkan dengan tahun 2023 of 7.53% compared to 2023 of IDR4.57 trillion. Customer savings
sebesar Rp4,57 triliun. Simpanan nasabah segmen operasi wilayah for the Bali, Nusa Tenggara region operating segment in 2024
Bali dan Nusa Tenggara tahun 2024 sebesar Rp2,90 triliun, amounted to IDR2.90 trillion, an increase of 17.00% compared
mengalami peningkatan sebesar 17,00% dibandingkan dengan to 2023 of IDR2.48 trillion. Increasing the productivity of the Bali,
tahun 2023 sebesar Rp2,48 triliun. Peningkatan produktivitas Nusa Tenggara operating segment was the implementation of an
segmen operasi Bali dan Nusa Tenggara merupakan penerapan effective strategy carried out by Bank Mandiri Taspen both for
dari strategi yang efektif yang dilakukan oleh Bank Mandiri Taspen loans and funds.
baik untuk kredit maupun dana.
Produktivitas Segmen Operasi Wilayah Sumatera Productivity of Sumatra Region Operating Segment
Kredit yang diberikan segmen operasi wilayah Sumatera tahun Loans provided by the operating segment for the Sumatra region
2024 sebesar Rp11,13 triliun, mengalami peningkatan sebesar in 2024 amounted to IDR11.13 trillion, an increase of 12.11%
12,11% dibandingkan dengan tahun 2023 sebesar Rp9,93 triliun. compared to 2023 of IDR9.93 trillion. Customer savings for
Simpanan nasabah segmen operasi wilayah Sumatera tahun the Sumatra region operating segment in 2024 amounted to
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2024 sebesar Rp5,11 triliun, mengalami peningkatan sebesar IDR5.11 trillion, an increase of 9.78% compared to 2023 of
9,78% dibandingkan dengan tahun 2023 sebesar Rp4,65 triliun. IDR4.65 trillion. The productivity of the operating segment in the
Produktivitas segmen operasi wilayah Sumatera merupakan Sumatra region was the implementation of an effective strategy
penerapan dari strategi yang efektif yang dilakukan oleh Bank carried out by Bank Mandiri Taspen both for loans and funds.
Mandiri Taspen baik untuk kredit maupun dana.
Produktivitas Segmen Operasi Wilayah Sulawesi Productivity of Sulawesi Region Operating Segment
Kredit yang diberikan segmen operasi wilayah Sulawesi tahun Loans provided by the operating segment for the Sulawesi region
2024 sebesar Rp7,12 triliun, mengalami peningkatan sebesar in 2024 amounted to IDR7.12 trillion, an increase of 11.86%
11,86% dibandingkan dengan tahun 2023 sebesar Rp6,37 compared to 2023 of IDR6.37 trillion. Customer savings for the
triliun. Simpanan nasabah segmen operasi wilayah Sulawesi Sulawesi region operating segment in 2024 amounted to IDR1.94
tahun 2024 sebesar Rp1,94 triliun, mengalami peningkatan trillion, an increase of 5.62% compared to 2023 of IDR1.84
sebesar 5,62% dibandingkan dengan tahun 2023 sebesar Rp1,84 trillion. The productivity of the operating segment in the Sulawesi
triliun. Produktivitas segmen operasi wilayah Sulawesi merupakan region was the implementation of an effective strategy carried out
penerapan dari strategi yang efektif yang dilakukan oleh Bank by Bank Mandiri Taspen.
Mandiri Taspen.
Produktivitas Segmen Operasi Wilayah Kalimantan Productivity of Kalimantan Region Operating
Segment
Kredit yang diberikan segmen operasi wilayah Kalimantan tahun Loans provided by the operating segment for the Kalimantan
2024 sebesar Rp3,83 triliun, mengalami peningkatan sebesar region in 2024 amounted to IDR3.83 trillion, an increase of
14,01% dibandingkan dengan tahun 2023 sebesar Rp3,36 triliun. 14.01% compared to 2023 of IDR3.36 trillion. Customer savings
Simpanan nasabah segmen operasi wilayah Kalimantan tahun for the Kalimantan region operating segment in 2024 amounted
2024 sebesar Rp1,54 triliun, mengalami peningkatan sebesar to IDR1.54 trillion, an increase of 8.36% compared to 2023 of
8.36% dibandingkan dengan tahun 2023 sebesar Rp1,42 triliun. IDR1.42 trillion. The productivity of the operating segment in
Produktivitas segmen operasi wilayah Kalimantan merupakan the Kalimantan region was the implementation of an effective
penerapan dari strategi yang efektif yang dilakukan oleh Bank strategy carried out by Bank Mandiri Taspen both for loans and
Mandiri Taspen baik untuk kredit maupun dana. funds.
Produktivitas Segmen Operasi Wilayah Maluku Papua Productivity of Maluku And Papua Region Operating
Segment
Kredit yang diberikan segmen operasi wilayah Maluku dan Papua Loans provided by the operating segment for the Maluku
tahun 2024 sebesar Rp2,37 triliun, mengalami peningkatan Papua region in 2024 amounted to IDR2.37 trillion, an increase
sebesar 14,78% dibandingkan dengan tahun 2023 sebesar of 14.78% compared to 2023 of IDR2.07 trillion. Customer
Rp2,07 triliun. Simpanan nasabah segmen operasi wilayah Maluku savings for the Maluku Papua region operating segment in 2024
dan Papua tahun 2024 sebesar Rp569,39 miliar, mengalami amounted to IDR569.39 billion, an increase of 1.73% compared
peningkatan sebesar 1,73% dibandingkan dengan tahun 2023 to 2023 of IDR559.73 billion. The productivity of the operating
sebesar Rp559,73 miliar. Produktivitas segmen operasi wilayah segment for the Maluku Papua region was the implementation of
Maluku dan Papua merupakan penerapan dari strategi yang an effective strategy carried out by Bank Mandiri Taspen both for
efektif yang dilakukan oleh Bank Mandiri Taspen baik untuk kredit credit and funds.
maupun dana.
Pendapatan dan Profitabilitas Segmen Operasi Income & Profitability of Operating Segment
Secara total, pendapatan wilayah operasi meningkat sebesar In total, operating area revenue increased by 8.93%. The increase
8.93%. Peningkatan pendapatan untuk untuk wilayah Jawa, Bali in income for the regions of Java, Bali and Nusa Tenggara, Sumatra,
dan Nusa Tenggara, Sumatera, Sulawesi, Kalimantan serta Maluku Sulawesi, Kalimantan, and Maluku and Papua were respectively
dan Papua masing-masing sebesar 9,74%, 0,37%, 8,98%, 9.74%%, 0.37%, 8.98%, 9.97%, 11.21% and 15.39%. As for
9,97%, 11,21% dan 15,39%, Sedangkan untuk profitabilitas regional profitability in total it increased by 11.93%.
daerah secara total meningkat sebesar 11,93%.
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Pendapatan Segmen Operasi Operating Segment Income
Pendapatan Segmen Operasi Bank Mandiri Taspen disajikan Bank Mandiri Taspen’s Operating Segment Income is presented
sebagai berikut. as follows.
PENDAPATAN SEGMEN OPERASI WILAYAH JAWA INCOME OF JAVA REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Jawa tahun 2024 sebesar The income for the Java region operating segment in 2024
Rp3,07 triliun, mengalami peningkatan sebesar 9,74% was IDR3.07 trillion, an increase of 9.74% compared to 2023
dibandingkan dengan tahun 2023 sebesar Rp2,80 triliun. of IDR2.80 trillion. This increase was in line with the increase in
Peningkatan ini sejalan dengan peningkatan produktivitas wilayah productivity in the Java region.
Jawa.
PENDAPATAN SEGMEN OPERASI WILAYAH BALI, NUSA INCOME OF BALI, NUSA TENGGARA REGION OPERATING
TENGGARA SEGMENT
Pendapatan segmen operasi wilayah Bali dan Nusa Tenggara Income from the operating segment of Bali and Nusa Tenggara
tahun 2024 sebesar Rp654,47 miliar, mengalami peningkatan region in 2024 amounted to IDR 654.47 billion, an increase of
sebesar 0,37% dibandingkan dengan tahun 2023 sebesar 0.37% compared to 2023 which was IDR 652.03 billion. This
Rp652,03 miliar. Peningkatan ini sejalan dengan peningkatan increase was in line with the increase in productivity in Bali and
produktivitas Bali dan Nusa Tenggara. Nusa Tenggara.
PENDAPATAN SEGMEN OPERASI WILAYAH SUMATERA INCOME OF SUMATRA REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Sumatera tahun 2024 The operating segment income for the Sumatra region in 2024
sebesar Rp1,32 triliun, mengalami peningkatan sebesar 8,98% was IDR1.32 trillion, an increase of 8.98% compared to 2023
dibandingkan dengan tahun 2023 sebesar Rp1,21 triliun. of IDR1.21 trillion. This increase was in line with the increased
Peningkatan ini sejalan dengan peningkatan produktivitas wilayah productivity in the Sumatra region.
Sumatera.
PENDAPATAN SEGMEN OPERASI WILAYAH SULAWESI INCOME OF SULAWESI REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Sulawesi tahun 2024 The revenue of the Sulawesi region operating segment in 2024
sebesar Rp838,69 miliar, mengalami peningkatan sebesar 9,97% was IDR838.69 billion, an increase of 9.97% compared to 2023
dibandingkan dengan tahun 2023 sebesar Rp762,64 miliar. of IDR762.64 billion. This increase was in line with the increase in
Peningkatan ini sejalan dengan peningkatan produktivitas wilayah the productivity of the Sulawesi region.
Sulawesi.
PENDAPATAN SEGMEN OPERASI WILAYAH KALIMANTAN INCOME OF KALIMANTAN REGION OPERATING SEGMENT
Pendapatan segmen operasi wilayah Kalimantan tahun 2024 The revenue of the operating segment for the Kalimantan region
sebesar Rp449,93miliar, mengalami peningkatan sebesar 11,21% in 2024 was IDR449.93 billion, an increase of11.21% compared
dibandingkan dengan tahun 2023 sebesar Rp404,57 miliar. to 2023 of IDR404.57 billion. This increase was in line with the
Peningkatan ini sejalan dengan peningkatan produktivitas wilayah increase in the productivity of the Borneo region.
Kalimantan.
PENDAPATAN SEGMEN OPERASI WILAYAH MALUKU PAPUA INCOME OF MALUKU AND PAPUA REGION OPERATING
Pendapatan segmen operasi wilayah Maluku dan Papua tahun SEGMENT
2024 sebesar Rp278,49 miliar, mengalami peningkatan sebesar The revenue of the operating segment for the Maluku Papua
15,39% dibandingkan dengan tahun 2023 sebesar Rp241,35 region in 2024 was IDR278.49 billion, an increase of 15.39%
miliar. Peningkatan ini sejalan dengan peningkatan produktivitas compared to 2023 of IDR241.35 billion. This increase was in line
wilayah Maluku Papua. with the increased productivity of the Maluku Papua region.
Profitabilitas Segmen Operasi Operating Segment Profitability
Profitabilitas Segmen Operasi Bank Mandiri Taspen disajikan Bank Mandiri Taspen’s Operating Segment Profitability is
sebagai berikut. presented as follow.
PROFITABILITAS SEGMEN OPERASI WILAYAH JAWA PROFITABILITY OF THE JAVA REGION OPERATING SEGMENT
Rugi tahun berjalan segmen operasi wilayah Jawa tahun 2024 The operating segment’s loss for the Java region in 2024 was
sebesar Rp1,22 triliun, mengalami peningkatan sebesar 16,96% IDR1.22 trillion, an increase of 16.96% compared to 2023
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
dibandingkan dengan tahun 2023 yang mencatatkan rugi sebesar which recorded a loss of IDR1.04 trillion. Recording of expenses
Rp1,04 triliun. Pencatatan atas beban termasuk beban operasional included head office operational expenses. Head office expenses
kantor pusat, beban kantor pusat tersebut dicatat sebagai beban were recorded as expenses at the Jakarta branch and were not
di cabang Jakarta dan tidak diatribusikan ke seluruh cabang Bank attributed to all Bank Mandiri Taspen branches. Apart from that,
Mandiri Taspen. Selain itu, beban funding di wilayah operasi Jawa the funding burden in the Java operating area was also much
juga jauh lebih tinggi dikarenakan 75,29% dari total simpanan higher because 75.29% of total customer deposits were in Java.
nasabah berada di Jawa. Hal tersebut terjadi antara lain karena This happened, among other things, because the amount of
jumlah simpanan nasabah lebih tinggi dari jumlah kredit yang customer deposits was higher than the amount of loan provided.
diberikan.
PROFITABILITAS SEGMEN OPERASI WILAYAH BALI, NUSA PROFITABILITY OF THE BALI, NUSA TENGGARA REGION
TENGGARA OPERATING SEGMENT
Laba tahun berjalan segmen operasi wilayah Bali dan Nusa Profit for the year for the operating segment for the Bali and Nusa
Tenggara tahun 2024 sebesar Rp516,26 miliar, mengalami Tenggara region in 2024 was IDR 516.26 billion, a decrease of
penurunan sebesar 0,30% dibandingkan dengan tahun 2023 0.30% compared to 2023 of IDR 517.81 billion. This decrease
sebesar Rp517,81 miliar. Penurunan tersebut disebabkan was due to an increase in total expenses in 2023 of 3.03%
peningkatan total beban tahun 2023 sebesar 3,03% dibandingkan compared to 2023. This was driven by the growth in customer
tahun 2023. Hal tersebut didorong oleh pertumbuhan simpanan deposits where the Bank focused on acquiring funding customer
nasabah dimana Bank fokus melakukan akuisisi ekspansi nasabah expansion in order to achieve business targets and maintain the
funding dalam rangka pencapaian target bisnis serta menjaga Bank’s liquidity.
likuiditas Bank.
PROFITABILITAS SEGMEN OPERASI WILAYAH SUMATERA PROFITABILITY OF SUMATRA REGION OPERATIONS
SEGMENT
Laba tahun berjalan segmen operasi wilayah Sumatera tahun Profit for the year for the Sumatra region operating segment in
2024 sebesar Rp992,24 miliar, mengalami peningkatan sebesar 2024 amounted to IDR992.24 billion, an increase of 14.54%
14,54% dibandingkan dengan tahun 2023 sebesar Rp886,29 compared to 2023 of IDR886.29 billion. The increase in profitability
miliar. Peningkatan profitabilitas sejalan dengan peningkatan was in line with the increase in revenue for the Sumatra region.
pendapatan wilayah Sumatera.
PROFITABILITAS SEGMEN OPERASI WILAYAH SULAWESI PROFITABILITY OF SULAWESI REGION OPERATIONS
Laba tahun berjalan segmen operasi wilayah Sulawesi tahun SEGMENT
2024 sebesar Rp709,44 miliar, mengalami peningkatan sebesar Profit for the year for the operating segment for the Sulawesi
17,67% dibandingkan dengan tahun 2023 sebesar Rp602,89 region in 2024 amounted to IDR709.44 billion, an increase of
miliar. Peningkatan profitabilitas sejalan dengan peningkatan 17.67% compared to 2023 of IDR602.89 billion. The increase
pendapatan wilayah Sulawesi. in profitability was in line with the increase in revenue for the
Sulawesi region.
PROFITABILITAS SEGMEN OPERASI WILAYAH KALIMANTAN PROFITABILITY OF OPERATIONAL SEGMENTS IN THE
KALIMANTAN REGION
Laba tahun berjalan segmen operasi wilayah Kalimantan tahun Profit for the year for the Borneo region operating segment in 2024
2024 sebesar Rp351,98 miliar, mengalami peningkatan sebesar amounted to IDR351.98 billion, an increase of 22.61% compared
22,61% dibandingkan dengan tahun 2023, sebesar Rp287,07 to 2023 of IDR287.07 billion. The increase in profitability was in
miliar. Peningkatan profitabilitas sejalan dengan peningkatan line with the increase in revenue for the Borneo region.
pendapatan wilayah Kalimantan.
PROFITABILITAS SEGMEN OPERASI WILAYAH MALUKU PAPUA PROFITABILITY OF OPERATIONAL SEGMENTS FOR THE
MALUKU AND PAPUA AREA
Laba tahun berjalan segmen operasi wilayah Maluku dan Papua Profit for the year for the operating segment for the Maluku
tahun 2024 sebesar Rp230,65 miliar, mengalami peningkatan Papua region in 2024 amounted to IDR230.65 billion, an increase
sebesar 27,45% dibandingkan dengan tahun 2023 sebesar of 27.45% compared to 2023 of IDR180.98 billion. The increase
Rp180,98 miliar. Peningkatan profitabilitas sejalan dengan in profitability was in line with the increase in revenue for the
peningkatan pendapatan wilayah Maluku dan Papua. Maluku Papua region.
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Kinerja Operasional Per Produk dan Operational Performance Per Products and
Layanan Services
Kinerja Operasional per produk dan layanan meliputi produk Operational Performance per product and service includes loan
kredit dan produk simpanan. products and savings products.
Produk Kredit Loan Products
Produk kredit Bank Mandiri Taspen terdiri dari Kredit Mikro, Kredit Bank Mandiri Taspen’s loan products consist of Micro Loans, Retail
Retail, dan Kredit Pensiun. Adapun rincian penyaluran kredit Loans, and Pension Loans. The details of loan distribution are
diuraikan dalam tabel berikut. described in the following table.
Tabel Kinerja Produk Kredit
Table of Loan Product Performance
(dalam jutaan rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Mikro 414,851 0.90% 379,814 0.92% 35,037 9.22% Micro
Retail 136,814 0.30% 63,909 0.15% 72,905 114.08% Retail
Pensiun 45,709,750 98.81% 40,907,063 98.93% 4,802,687 11.74% Pension
TOTAL 46,261,415 100.00% 41,350,787 100.00% 4,910,628 11.88% Total
Mikro Micro
Produk kredit mikro terdiri dari Kredit Usaha Mikro (KUM), Kredit Micro loan products consist of Micro Business Loan (KUM),
Serbaguna Mantap (KSM), dan Kredit Komunitas Mantap (KKM), Mantap Multipurpose Loan (KSM), and Mantap Community Loan
Channeling, Kredit Usaha Rakyat (KUR), dan Kredit Kendaraan (KKM), Channeling, People’s Business Loan (KUR), and Motorized
Bermotor (KKB). Uraian terkait pertumbuhan kinerja produk kredit Vehicle Loan (KKB). A description of the growth in performance of
mikro diuraikan sebagai berikut. micro loan products is described as follows.
Tabel Kinerja Produk Mikro
Table of Micro Product Performance
(dalam jutaan rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Kredit Usaha Mikro Micro Business Loan
15,260 3.68% 32,477 8.55% (17,217) (53.01%)
(KUM) (KUM)
Kredit Serbaguna Mantap Mantap Multipurpose
168,834 40.70% 157,821 41.55% 11,013 6.98%
(KSM) Loan(KSM)
Kredit Komunitas Mantap Mantap Community
15,486 3.73% 24,680 6.50% (9,194) (37.25%)
(KKM) Loan(KKM)
Channelling 9,104 2.19% 21,828 5.75% (12,724) (58.29%) Channelling
Kredit Usaha Rakyat People Business Loan
161,285 38.88% 142,981 37.65% 18,304 12.80%
(KUR) (KUR)
Kredit Kendaraan Motorized Vehicle Loan
44,883 10.82% 27 0.01% 44,856 100.00%
Bermotor (KKB) (KKB)
TOTAL 414,851 100.00% 379,814 0.92% 35,037 9.22% TOTAL
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Penyaluran Kredit Mikro tahun 2024 sebesar 9,22% atau Rp35,04 Micro Loan distribution in 2024 was 9.22% or IDR35.04 billion,
miliar, meningkat dari Rp379,81 miliar di tahun 2023 menjadi increasing from IDR379.81 billion in 2023 to IDR414.81 billion in
414,85 miliar di tahun 2024. produk KSM, KUR dan KKB berhasil 2024. KSM, KUR, and KKB products managed to grow by 6.98%,
tumbuh masing-masing sebesar 6,98%, 12,80% dan 100,00%. 12.80% and 100.00% respectively.
Retail Retail
Berdasarkan jenis penggunaannya, kredit retail terdiri dari Kredit Retail loans consist of Working Capital Loans, Investment Loans
Modal Kerja, Kredit Investasi dan Kredit Konsumtif (Multiguna). and Consumptive Loans (Multipurpose).
Tabel Kinerja Produk Retail
Table of Retail Product Performance
(dalam jutaan rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Kredit Modal Kerja Retail 67,861 49.60% 22,948 35.91% 44,913 195.72% Retail Working Capital Loan
Kredit Investasi Retail 3,531 2.58% 6,357 9.95% (2,826) (44.46%) Retail Investment Loan
Kredit Multiguna Retail 65,422 47.82% 34,604 54.15% 30,818 89.06% Retail Multifunction Loan
TOTAL 136,814 100.00% 63,909 0.15% 72,905 114.08% TOTAL
Pertumbuhan kredit retail sebesar 114,08% atau sebesar Rp72,90 Retail loan growth was 114.08% or IDR 72.90 billion, increased
miliar, meningkat dari Rp63,90 miliar di tahun 2023 menjadi from IDR63.90 billion in 2023 to IDR 136.81 billion in 2024. This
Rp136,81 miliar di tahun 2024. Hal tersebut dipengaruhi oleh was influenced by the depressed performance of retail working
meningkatnya kinerja produk kredit modal kerja ritel dan kredit capital loan and retail multipurpose loan products in 2024.
multiguna retail pada tahun 2024.
PENSIUN PENSION
Kinerja produk pensiun tumbuh 11,74% atau Rp4,80 triliun, dari Pension product performance grew 11.74% or IDR 4.80 trillion,
Rp40,90 triliun di tahun 2023 menjadi Rp45,70 triliun di tahun 2024. from IDR40.90 trillion in 2023 to IDR 45.70 trillion in 2024. This
Hal ini sejalan dengan usaha bisnis Bank Mandiri Taspen yang berfokus was in line with Bank Mandiri Taspen’s business efforts which
untuk menyalurkan kredit pensiun baik di wilayah Bali maupun di luar focused on distributing pension loan in the Bali region as well as
wilayah Bali dan disebabkan oleh peningkatan produktivitas pada outside the Bali region and was caused by increased productivity
segmen kredit pensiunan yang didukung oleh kemitraan strategis in the pension loan segment which was supported by strategic
serta aliansi dan sinergi dengan group usaha dalam rangka penyaluran partnerships as well as alliances and synergies with business
kredit dan pelayanan kepada nasabah pensiunan. groups in the context of lending and services to retiree customers
Tabel Kinerja Produk Pensiun
Table of Pension Product Performance
(dalam jutaan rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Kredit Pensiun 45,709,750 100.00% 40,907,063 98.93% 4,802,687 11.74% Pension Loan
TOTAL 45,709,750 100.00% 40,907,063 98.93% 4,802,687 11.74% TOTAL
PRODUK SIMPANAN DEPOSIT PRODUCTS
Produk simpanan merupakan dana pihak ketiga yang berhasil Deposit products are third party funds that have been successfully
dihimpun oleh Bank Mandiri Taspen melalui berbagai produk collected by Bank Mandiri Taspen through various savings, current
tabungan, giro, dan deposito. accounts and deposit products.
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Tabel Jumlah Rekening Dana Pihak Ketiga
Table of Total Third-Party Fund Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2024 2023
Growth
Uraian Description
(NoA) (%) (NoA) (%) (NoA) (%)
Tabungan 1,161,610 93.49% 1,010,366 93.77% 151,244 14.97% Saving deposits
Giro 626 0.05% 548 0.05% 78 14.23% Current Accounts
Deposito Berjangka 80,295 6.46% 66,614 6.18% 13,681 20.54% Time Deposits
TOTAL 1,242,531 100.00% 1,077,528 100.00% 165,003 15.31% TOTAL
Jumlah rekening dana pihak ketiga yang berhasil dihimpun Bank The number of third-party fund accounts that Bank Mandiri Taspen
Mandiri Taspen di tahun 2024 mengalami peningkatan sebesar managed to collect in 2024 increased by 165,003 account units
165.003 unit rekening atau 15,31% dari 1.077.528 unit rekening or 15.31% from 1,077,528 account units in 2023 to 1,242,531
di 2023 menjadi 1.242.531 unit rekening di 2024. Peningkatan account units in 2024. This increase mainly came from an increase
ini terutama berasal dari peningkatan rekening Tabungan yang in Savings accounts which grew reaching 151,244 account units
tumbuh mencapai 151.244 unit rekening atau 14,97%. or 14.97%.
Tabel Jumlah Dana Pihak Ketiga
Table of Total Third Party Funds
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Tabungan 10,372,335 21.24% 8,554,739 19.02% 1,817,596 21.25% Saving Deposits
Giro 1,025,796 2.10% 951,421 2.12% 74,375 7.82% Current Accounts
Deposito Berjangka 37,426,417 76.65% 35,470,456 78.86% 1,955,961 5.51% Time Deposits
TOTAL 48,824,547 100.00% 44,976,616 100.00% 3,847,931 8.56% TOTAL
Sejalan dengan peningkatan jumlah rekening dana pihak ketiga, In line with the increase in the number of third party fund
jumlah dana pihak ketiga yang berhasil dihimpun Bank Mandiri accounts, the amount of third party funds that Bank Mandiri
Taspen mengalami peningkatan sebesar Rp3,85 triliun atau Taspen managed to collect increased by IDR3.85 trillion or 8.56%
8,56% dari Rp44,98 triliun di 2023 menjadi Rp48,82 triliun from IDR44.98 trillion in 2023 to IDR48.82 trillion in 2024. This
di 2024. Peningkatan ini terutama berasal dari deposito yang increase mainly came from from deposits that increased 5.51%
kenaikannya mencapai 5,51% dari Rp35,47 triliun di tahun 2023 from IDR35.47 trillion in 2023 to IDR37.43 trillion in 2024.
menjadi sebesar Rp37,43 triliun di tahun 2024.
TABUNGAN SAVING DEPOSITS
Produk tabungan Bank Mandiri Taspen mengalami peningkatan In 2024, Bank Mandiri Taspen’s saving deposits products
di 2024, baik dari jumlah rekening maupun jumlah dana. Jumlah experienced growth, both in terms of the number of accounts
rekening meningkat sebesar 151.244 unit rekening atau sebesar and the amount of funds. The number of accounts increased
14,97% dari 1.010.366 unit rekening di 2023 menjadi 1.161.610 unit by 151,244 units or 14.97% from 1,010,366 accounts in 2023
rekening di 2024. Peningkatan rekening tabungan khususnya berasal to 1,161,610 accounts in 2024. The increase in saving deposits
dari kenaikan rekening pihak ketiga sebesar 151.428 unit rekening. accounts specifically stemmed from a rise in third-party accounts
by 151,428 units.
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Tabel Jumlah Rekening Produk Tabungan
Table of Number of Saving Deposits Product Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2024 2023
Growth
Uraian Description
(NoA) (%) (NoA) (%) (NoA) (%)
Pihak Ketiga 1,161,585 100.00% 1,010,157 99.98% 151,428 14.99% Third Parties
Pihak Berelasi 25 0.00% 209 0.02% (184) (88.04%) Related Parties
TOTAL 1,161,610 100.00% 1,010,366 100.00% 151,244 14.97% TOTAL
Jumlah dana yang dihimpun Bank Mandiri Taspen melalui produk The funds collected by Bank Mandiri Taspen through saving
tabungan meningkat 21,25% dari Rp8,55 triliun di 2023 menjadi deposits products increased by 21.25% from IDR8.55 trillion
Rp10,37 triliun di 2024. Peningkatan tersebut khususnya berasal in 2023 to IDR10.37 trillion in 2024. This increase particularly
dari jumlah dana tabungan dari pihak ketiga yang meningkat stemmed from the amount of third-party saving deposits funds,
sebesar Rp1.821 miliar. which rose by IDR1,821 billion.
Tabel Jumlah Dana Produk Tabungan
Table of Amount of Funds in Saving Deposits Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Pihak Ketiga 10,363,927 99.92% 8,543,014 99.86% 1,820,913 21.31% Third Parties
Pihak Berelasi 8,409 0.08% 11,725 0.14% (3,316) (28.28%) Related Parties
TOTAL 10,372,335 100.00% 8,554,739 100.00% 1,817,596 21.25% TOTAL
TABUNGAN BERDASARKAN JENIS PRODUK SAVING DEPOSITS BY PRODUCT TYPE
Produk tabungan Bank Mandiri Taspen meliputi Tabungan Bank Mandiri Taspen’s savings deposit products include SiMantap
SiMantap Gold, Tabungan SiMantap Berjangka, Tabunganku, Gold Savings, SiMantap Futures Savings, Tabunganku, Mantap
Tabungan Mantap Prima, Tabungan SiMantap Pensiun Prime Savings, SiMantap Pension Savings and General Savings.
dan Tabungan Umum. Produk tabungan yang mendorong The saving deposits product that drove the highest Third Party
pertumbuhan DPK tertinggi khususnya berasal dari Tabungan Funds (TPF) growth, particularly, originated from General Savings,
Umum dari 2.598 unit rekening di tahun 2023 menjadi 259.221 increasing from 2,598 account units in 2023 to 259,221 account
unit rekening di tahun 2024. units in 2024.
Tabel Jumlah Rekening Produk Tabungan Berdasarkan Produk
Table of Number of Saving Deposits Product Accounts by Product Type
(dalam unit rekening / in account units)
Pertumbuhan
2024 2023
Growth
Uraian Description
(NoA) (%) (NoA) (%) (NoA) (%)
Tabungan SiMantap Gold 75,679 6.52% 61,995 7.59% 13,684 22.07% SiMantap Gold Savings
Tabungan SiMantap
38,410 3.31% 44,409 5.44% (5,999) (13.51%) SiMantap Futures Savings
Berjangka
Tabunganku 19,463 1.68% 22,221 2.72% (2,758) (12.41%) TabunganKu
Tabungan Mantap Prima 92 0.01% 93 0.01% (1) (1.08%) Mantap Prime Savings
Tabungan SiMantap
768,745 66.18% 685,430 83.92% 83,315 12.16% SiMantap Pension Savings
Pensiun
Tabungan Umum 259,221 22.32% 2,598 0.32% 256,623 9,877.71% General Savings
TOTAL 1,161,610 100.00% 816,746 100.00% 344,864 42.22% TOTAL
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Demikian pula dengan jumlah dana yang dihimpun Bank Mandiri Likewise, the amount of funds collected by Bank Mandiri Taspen
Taspen melalui produk tabungan yang meningkat 41,29% through saving deposits products increased by 41.29% from
dari Rp7,34 triliun di 2023 menjadi Rp10,37 triliun di 2024. IDR7.34 trillion in 2023 to IDR10.37 trillion in 2024. The increase
Peningkatan dana produk tabungan khususnya berasal dari in saving deposirs product funds particularly originated from
Tabungan SiMantap Pensiun. SiMantap Pension Savings.
Berikut rincian jumlah dana yang berhasil dihimpun Bank Mandiri Below is a breakdown of the amount of funds successfully
Taspen yang disajikan dalam bentuk tabel. collected by Bank Mandiri Taspen presented in tabular form.
Tabel Jumlah Dana Produk Tabungan Berdasarkan Produk
Table of Amount of Funds in Saving Deposits by Product Type
(dalam jutaan Rupiah / in IDR milllion)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Tabungan SiMantap Gold 823,764 7.94% 787,795 10.73% 35,969 4.57% SiMantap Gold Savings
Tabungan SiMantap
100,019 0.96% 95,296 1.30% 4,723 4.96% SiMantap Futures Savings
Berjangka
Tabunganku 68,168 0.66% 67,549 0.92% 619 0.92% TabunganKu
Tabungan Mantap Prima 929 0.01% 1,074 0.01% (145) (13.54%) Mantap Prime Savings
Tabungan SiMantap
7,954,984 76.69% 6,025,437 82.08% 1,929,547 32.02% SiMantap Pension Savings
Pensiun
Tabungan Umum 1,424,472 13.73% 363,767 4.96% 1,060,705 291.59% General Savings
TOTAL 10,372,335 100.00% 7,340,918 100.00% 3,031,417 41.29% TOTAL
GIRO CURRENT ACCOUNTS
Pada tahun 2024, jumlah rekening produk giro meningkat sebesar In 2024, The number of accounts in the current accounts product
14,65% dari 546 rekening di 2023 menjadi 626 rekening di tahun increased by 14.65% from 546 accounts in 2023 to 626 accounts
2024. Jumlah rekening produk giro pihak berelasi meningkat sebesar in 2024. The number of accounts in the related-party current
6 rekening atau sebesar 13,04%, demikian pula dengan jumlah accounts increased by 6 accounts or 13.04%, similarly to the
rekening produk giro pihak ketiga yang meningkat sebesar 14,80%. number of accounts in the third-party current accounts, which
increased by 14.80%.
Tabel Jumlah Rekening Produk Giro
Table of Number of Accounts in the Current Accounts Products
(dalam unit rekening / in account units)
Pertumbuhan
2024 2023
Growth
Uraian Description
(NoA) (%) (NoA) (%) (NoA) (%)
Pihak Ketiga 574 91.69% 500 98.17% 74 14.80% Third party
Pihak Berelasi 52 8.31% 46 1.83% 6 13.04% Related Parties
TOTAL 626 100.00% 546 100.00% 80 14.65% TOTAL
Jumlah dana produk giro tetap mengalami peningkatan sebesar The total funds in the current accounts product continued to
7,77% dari Rp951,82 miliar di 2023 menjadi Rp1.026,79 miliar increase by 7.77% from IDR951.82 billion in 2023 to IDR1,026.79
di tahun 2024. Peningkatan tersebut berasal dari pertumbuhan billion in 2024. This increase stemmed from the growth of third
produk giro pihak ketiga yang meningkat sebesar Rp108,14 miliar party current accounts, which increased by IDR108.14 billion or
atau 119,17%. 119.17%
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Laporan Tahunan 2024
Page 193
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Jumlah Dana Produk Giro
Table of Amount of Funds in Current Accounts Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
Pihak Ketiga 198,891 19.39% 90,747 99.98% 108,144 119.17% Third party
Pihak Berelasi 826,905 80.61% 861,076 0.02% (34,171) (3.97%) Related Parties
TOTAL 1,025,796 100.00% 951,823 100.00% 73,973 7.77% TOTAL
DEPOSITO BERJANGKA TIME DEPOSITS
Produk deposito berjangka Bank Mandiri Taspen mengalami Bank Mandiri Taspen’s time deposits products experienced
peningkatan di 2024, baik jumlah rekening maupun jumlah dana. growth in 2024, both in terms of the number of accounts and
Jumlah rekening produk deposito berjangka meningkat sebesar the total funds. The number of time deposits accounts increased
20,54% dari 66.614 unit rekening di 2023 menjadi 80.295 by 20.54% from 66,614 accounts in 2023 to 80,295 accounts
unit rekening di 2024. Peningkatan yang paling besar terdapat in 2024. The most significant increase was observed in the one
pada produk deposito berjangka 1 (satu) bulan yang mengalami month time deposits product, which saw an increase of 14,375
peningkatan sebesar 14.375 unit rekening atau 37,96% dari 37.867 accounts or 37.96% from 37,867 accounts in 2023 to 52,242
unit rekening di tahun 2023 menjadi 52.242 unit rekening di 2024. accounts in 2024.
Tabel Jumlah Rekening Produk Deposito Berjangka
Table of Number of Time Deposits Product Accounts
(dalam unit rekening / in account units)
Pertumbuhan
2024 2023
Growth
Uraian Description
(NoA) (%) (NoA) (%) (NoA) (%)
1 bulan 52,242 65.06% 37,867 56.85% 14,375 37.96% 1 month
3 bulan 18,295 22.78% 11,731 17.61% 6,564 55.95% 3 month
6 bulan 8,127 10.12% 15,605 23.43% (7,478) (47.92%) 6 month
≥ 12 bulan 1,631 2.03% 1,411 2.12% 220 15.59% ≥ 12 month
TOTAL 80,295 100.00% 66,614 100.00% 13,681 20.54% TOTAL
Sedangkan, jumlah dana produk deposito berjangka mengalami Meanwhile, the total funds in the time deposits products
peningkatan sebesar 5,51% dari Rp35,47 triliun di 2023 increased by 5.51% from IDR35.47 trillion in 2023 to IDR37.43
menjadi Rp37,43 triliun di 2024. Peningkatan ini didominasi oleh trillion in 2024. This increase was dominated by the rise in three-
peningkatan produk deposito berjangka 3 bulan yang meningkat month time deposits products, which increased by IDR4.69 trillion
sebesar Rp4,69 triliun atau 33,05% dari Rp14,22 triliun di 2023 or 33.05% from IDR14.22 trillion in 2023 to IDR 18.91 trillion in
menjadi Rp18,91 triliun di 2024. 2024.
Tabel Jumlah Dana Produk Deposito Berjangka
Table of Amount of Funds in Time Deposits Products
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
2024 2023
Growth
Uraian Description
(Rp) (%) (Rp) (%) (Rp) (%)
1 bulan 11,878,794 31.74% 12,994,676 36.64% (1,115,882) (8.59%) 1 month
3 bulan 18,914,989 50.54% 14,216,762 40.08% 4,698,227 33.05% 3 month
6 bulan 6,031,353 16.12% 7,564,301 21.33% (1,532,948) (20.27%) 6 month
≥ 12 bulan 601,280 1.61% 694,717 1.96% (93,437) (13.45%) ≥ 12 month
TOTAL 37,426,417 100.00% 35,470,456 100.00% 1,955,961 5.51% TOTAL
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Tinjauan Keuangan
Financial Review
Tinjauan keuangan yang diuraikan berikut mengacu kepada The financial review outlined below refers to the Financial
Laporan Keuangan untuk tahun yang berakhir tanggal 31 Statements for the year ended December 31, 2024, presented in
Desember 2024 yang disajikan dalam Laporan Tahunan ini. this Annual Report. The Financial Statements have been audited
Laporan Keuangan telah diaudit oleh Kantor Akuntan Publik by the Public Accountant Office of Purwantono, Sungkoro & Surja
Purwantono, Sungkoro & Surja (PSS), A member firm of Ernst (PSS), A member firm of Ernst & Young (EY) Global Limited (KAP
& Young (EY) Global Limited (KAP PSS/EY) dan mendapat opini PSS/EY), and received an unqualified opinion, presenting fairly,
menyajikan secara wajar, dalam semua hal yang material, posisi in all material respects, the financial position of PT Bank Mandiri
keuangan PT Bank Mandiri Taspen tanggal 31 Desember 2024 Taspen as of December 31, 2024, and its financial performance
untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan for the year then ended, in accordance with Indonesian Financial
Standar Akuntansi Keuangan di Indonesia. Accounting Standards.
Kinerja Keuangan Financial Performance
Kinerja Keuangan PT Bank Mandiri Taspen terdiri atas Laporan The financial performance of PT Bank Mandiri Taspen consists of
Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Komprehensif the Statement of Financial Position, the Statement of Profit or Loss
Lain serta Laporan Arus Kas yang disajikan sebagai berikut. and Other Comprehensive Income, and the Statement of Cash
Flows presented as follow
Laporan Posisi Keuangan Statement of Financial Position
Tabel Laporan Posisi Keuangan
Table of Statement of Financial Position
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
ASET Assets
Kas 137,382 115,187 22,195 19.27% Cash
Current Accounts with
Giro pada Bank Indonesia 3,122,333 3,074,126 48,208 1.57%
Bank Indonesia
Current Accounts with
Giro pada bank lain
other banks
Pihak berelasi 47,978 28,294 19,685 69.58% Related Parties
Dikurangi: Cadangan
Minus: Allowance for
kerugian penurunan (1) (1) - 0.00%
impairment losses
nilai
Total - neto 47,977 28,293 19,684 69.57% Total - net
Penempatan pada Bank Placements with Bank
Indonesia dan Bank Lain Indonesia
Pihak ketiga 2,179,682 674,927 1,504,755 222.95% Third Parties
Efek-efek Securities
Pihak berelasi 8,152,897 8,578,847 (425,950) (4.97%) Related Parties
Pihak ketiga 4,576,396 - 4,576,396 - Third Parties
Total 12,729,293 8,578,847 4,150,446 48.38% Total
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Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements to
kembali resell
Pihak ketiga 1,277,381 6,482,799 (5,205,418) (80.30%) Third parties
Kredit yang diberikan Loans
Pihak berelasi 15,930 21,413 (5,483) (25.61%) Related parties
Pihak ketiga 46,245,485 41,329,374 4,916,111 11.89% Third parties
Total 46,261,415 41,350,787 4,910,628 11.88% Total
Dikurangi: Cadangan
Minus: Allowance for
kerugian penurunan (817,514) (1,094,942) 277,428 (25.34%)
impairment losses
nilai
Total - neto 45,443,901 40,255,845 5,188,056 12.89% Total - net
Biaya dibayar dimuka 19,274 20,856 (1,582) (7.59%) Prepaid expenses
Aset tetap Fixed assets
Nilai perolehan 1,733,694 1,580,932 152,762 9.66% Cost
Accumulated
Akumulasi penyusutan (1,228,660) (1,014,420) (214,240) 21.12%
depreciation
Total - neto 505,034 566,512 (61,478) (10.85%) Total - net
Aset pajak tangguhan 202,112 272,631 (70,519) (25.87%) Deferred tax assets
Aset tidak berwujud -
128,227 44,877 83,350 185.73% Intangible assets - net
neto
Aset lain-lain - neto 439,748 427,515 12,233 2.86% Other assets – net
TOTAL ASET 66,232,344 60,542,415 5,689,929 9.40% TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilities due
Liabilitas segera 862,204 1,267,520 (405,316) (31.98%)
immediately
Simpanan nasabah Deposits from customers
Pihak berelasi 8,634,088 6,061,423 2,572,665 42.44% Related parties
Pihak ketiga 40,190,459 38,915,193 1,275,266 3.28% Third parties
Total 48,824,547 44,976,616 3,847,931 8.56% Total
Deposits from other
Simpanan dari bank lain
banks
Pihak berelasi - 100,000 (100,000) (100.00%) Related parties
Pihak ketiga 755,053 257,862 497,191 192.81% Third parties
Total 755,053 357,862 397,191 110.99% Total
Utang pajak 52,336 81,180 (28,844) (35.53%) Taxes payable
Surat berharga yang
1,199,093 2,297,565 (1,098,472) (47.81%) Securities issued
diterbitkan
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements to
kembali resell
Pihak berelasi 225,076 - 225,076 - Related parties
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Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pinjaman yang diterima Borrowings
Pihak Berelasi 3,000,000 1,500,000 1,500,000 100.00% Related parties
Pihak ketiga 2,750,000 2,750,000 - 0% Third parties
Total 5,750,000 4,250,000 1,500,000 35.29% Total
Beban yang masih harus
315,810 339,846 (24,036) (7.07%) Accrued expenses
dibayar
Employee benefits
Liabilitas imbalan kerja 343,816 401,327 (57,511) (14.33%)
liabilities
Liabilitas lain-lain 116,385 153,775 (37,390) (24.31%) Other liabilities
TOTAL LIABILITAS 58,444,320 54,125,691 4,318,630 7.98% TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham 819,304 819,304 - 0.00% Share capital
Tambahan modal disetor 1,349,508 1,349,508 - 0.00% Additional paid-in capital
Keuntungan (Kerugian)
neto yang belum direalisasi Net unrealized gains
dari kenaikan atau (losses) from fair value
(77,638) 928 (78,566) (8,466.16%)
penurunan nilai wajar efek- changes of available-for-
efek yang tersedia untuk sale securities – after tax
dijual - setelah pajak
Pengukuran kembali atas Remeasurements of
liabilitas imbalan kerja - (18,351) (31,607) 13,256 (41.94%) employee benefit
setelah pajak obligations – after tax
Saldo Laba Retained earnings
Sudah ditentukan
163,861 163,861 - - Appropriated
penggunaannya
Belum ditentukan
5,551,340 4,114,730 1,436,610 34.91% Unappropriated
penggunaannya
TOTAL EKUITAS 7,788,024 6,416,724 1,371,300 21.37% TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
66,232,344 60,542,415 5,689,929 9.40%
EKUITAS EQUITY
Grafik Laporan Posisi Keuangan
Graph of Statement of Financial Position
dalam jutaan Rupiah
in million Rupiah
66.23
60.54
58.44
54.13
7.79
6.42
Aset Liabilitas Ekuitas
Assets Liabilities Equity
2023 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Total Aset Total Assets
Total aset Bank Mandiri Taspen tahun 2024 mencapai Rp66,23 Bank Mandiri Taspen’s total assets in 2023 reached IDR66.23
triliun meningkat 9,40% dibandingkan dengan tahun 2023 trillion, marking a 9.40% increase compared to IDR60.54 trillion
yang mencapai Rp60,54 triliun. Peningkatan tersebut khususnya in 2023. This increase primarily stemmed from the growth in loans
berasal dari pertumbuhan kredit yang diberikan 11,88% atau granted, which increased by 11.88% or IDR4.91 trillion.
Rp4,91 triliun.
Kas Cash
Kas tahun 2024 mencapai Rp137,38 miliar naik 19,27% Cash in 2024 amounted to IDR137.38 billion, a decrease of
dibandingkan dengan tahun 2023 yang mencapai Rp115,19 19.27% compared to IDR115.19 billion in 2023. The increase in
miliar. Peningkatan kas didasari oleh peningkatan kas yang cash was based on the increase in cash generated from the Bank’s
dihasilkan dari aktivitas operasional Bank (kegiatan inti Bank). operating activities (the Bank’s core activities).
Giro Pada Bank Indonesia Current Accounts with Bank Indonesia
Giro pada Bank Indonesia tahun 2024 mencapai Rp3,12 triliun naik Current Accounts at Bank Indonesia in 2024 amounted to IDR3.12
1,57% dibandingkan dengan tahun 2023 yang mencapai Rp3,07 trillion, marking a 1.57% increase compared to IDR3.07 trillion in
triliun. Peningkatan tersebut disebabkan adanya penyesuaian 2023. This increase was due to adjustments to fulfill the minimum
pemenuhan kewajiban minimum GWM Bank tahun 2024. obligations of the Bank’s Statutory Reserves for 2024.
Giro Pada Bank Lain Current Accounts with Other Banks
Giro pada Bank Lain tahun 2024 mencapai Rp47,97 miliar Current Accounts at other banks in 2024 amounted to IDR47.97
meningkat 69,57% dibandingkan dengan tahun 2023 yang billion, increasing by 69.57% compared to IDR28.29 billion in
mencapai Rp28,29 miliar. Peningkatan tersebut khususnya berasal 2023. This increase primarily originated from the rise in Current
dari peningkatan pada Giro pada Bank Mandiri sebesar Rp19,65 Accounts at Bank Mandiri by IDR19.65 billion.
miliar.
Tabel Giro Pada Bank Lain
Table of Current Accounts at other Banks
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
PT Bank Mandiri (Persero) PT Bank Mandiri (Persero)
45,901 26,236 19,665 74.95%
Tbk Tbk
PT Bank Syariah Indonesia 1,082 1,072 10 0.93% PT Bank Syariah Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
995 986 9 0.91%
(Persero) Tbk (Persero) Tbk
Dikurangi: Cadangan Minus: Allowance for
(1) (1) - -
kerugian penurunan nilai impairment losses
Total 47,977 28,293 19,684 69.57% Total
Penempatan Pada Bank Indonesia dan Bank Lain Placement with Bank Indonesia and Other Banks
Penempatan pada Bank Indonesia dan Bank Lain tahun 2024 Placements with Bank Indonesia and Other Banks in 2024
senilai Rp2,18 triliun meningkat 222,95% dibandingkan dengan amounted to IDR2.18 trillion, an increase of 222.95% compared
tahun 2023 senilai Rp674,93 miliar. Peningkatan tersebut to that in 2023, which reached IDR674.93 billion. The increase
khususnya berasal kenaikan pada penempatan Fasilitas Simpanan was mainly due to an increase in the placement of Bank Indonesia
Bank Indonesia (FASBI). Deposit Facility (FASBI).
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Tabel Penempatan pada Bank Lain
Table of Current Accounts at other Banks
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Bank Indonesia Deposit
Fasilitas Simpanan Bank
Facility (Fasilitas Simpanan
Indonesia (FASBI)
Bank Indonesia - FASBI)
Bank Indonesia 2,179,682 499,927 1.679.755 336% Bank Indonesia
Call Money Call Money
PT Bank Pembangunan PT Bank Pembangunan
Daerah Daerah - 50,000 (50,000) (100%) Daerah Daerah
Istimewa Yogyakarta Istimewa Yogyakarta
PT Bank Pembangunan PT Bank Pembangunan
- 50,000 (50,000) (100%)
Daerah Sumatera Utara Daerah Sumatera Utara
PT Bank Pembangunan PT Bank Pembangunan
Daerah Kalimantan - 75,000 (75,000) (100%) Daerah Kalimantan
Selatan Selatan
Total 2,179,682 674,927 1,504,755 222.95% Total
Dikurangi: Cadangan
Minus: Allowance for
kerugian penurunan - - - 0.00%
impairment losses
nilai
Neto 2,179,682 674,927 1,504,755 222.95% Net
Efek-Efek Securities
Efek-efek tahun 2024 mencapai Rp12,73 triliun meningkat Securities in 2024 amounted to IDR12.73 trillion, marking a
48,38% dibandingkan dengan tahun 2023 yang mencapai 48.38% increase compared to IDR8.58 trillion in 2023. The
Rp8,58 triliun. Peningkatan tersebut khususnya berasal dari increase came mainly from Bank Indonesia Rupiah Securities
Sekuritas Rupiah Bank Indonesia (SRBI). (SRBI).
Tabel Rincian Efek-Efek
Table of Securities Details
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak berelasi Related parties
Biaya Perolehan Amortized Cost -
Diamortisasi - Rupiah Rupiah
Asset-backed
Efek Beragun Aset - 1,092 (1,092) (100%)
Securities
Obligasi Pemerintah 4,227,396 4,276,961 (49.565) (1,16%) Government Bonds
Nilai Wajar melalui
Fair Value through
Penghasilan
Other Comprehensive
Komprehensif Lain -
Income - Rupiah
Rupiah
Obligasi Pemerintah 3,925,501 4,300,794 (375,293) (8.73%) Government Bonds
Total pihak berelasi 8,152,897 8,578,847 (422,950) (4.97%) Total related parties
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak ketiga Third party
Biaya Perolehan Amortized Cost of
Diamortisasi - Rupiah Acquisition - Rupiah
Sekuritas Rupiah Bank Bank Indonesia Rupiah
2,995,161 - 2,995,161 -
Indonesia (SRBI) Securities (SRBI)
Nilai Wajar melalui
Fair Value through
Penghasilan
Other Comprehensive
Komprehensif Lain -
Income - Rupiah
Rupiah
Sekuritas Rupiah Bank Bank Indonesia Rupiah
1,581,235 - 1,581,235 -
Indonesia (SRBI) Securities (SRBI)
Total - pihak ketiga 4,576,396 - 4,576,396 - Total - third party
Total 12,729,293 8,578,847 4,150,446 48.38% Total
Dikurangi: Cadangan Minus: Provision for
- - - 0.00%
kerugian penurunan nilai impairment losses
Total - Neto 12,729,293 8,578,847 4,150,446 48.38% Total - Net
Tagihan Atas Efek-Efek yang Dibeli Dengan Janji Receivables for Securities Purchased Under
Dijual Kembali Agreements to Resale
Tagihan atas efek-efek yang dibeli dengan janji dijual kembali Receivables for securities purchased under agreements to resell
tahun 2024 mencapai Rp1,28 triliun turun sebesar 80,30% in 2024 amounted to IDR1.28 trillion, increasing by 80.30%
dibandingkan dengan tahun 2023 yang mencapai Rp6,48 triliun. compared to IDR6.48 trillion in 2023. The Factors contributing
Faktor yang mempengaruhi penurunan tersebut adalah telah to the decrease were the maturity of securities purchased under
jatuh temponya efek-efek yang dibeli dengan janji dijual kembali resale agreements in 2024 amounting to IDR6,482,799 million
di tahun 2024 senilai Rp6.482.799 juta dan dikompensasi dengan and compensated by the purchase of similar instruments in a
pembelian instrumen sejenis dalam volume yang lebih rendah lower volume of IDR1,277,381 million in the same year.
sebesar Rp1.277.381 juta di tahun yang sama.
Kredit yang Diberikan Loans
Kredit yang diberikan tahun 2024 mencapai Rp45,44 triliun Loans granted in 2024 amounted to IDR 45.44 trillion, increasing
meningkat 11,88% dibandingkan dengan tahun 2023 yang by 11.88% compared to IDR 40.25 trillion in 2023. This increase
mencapai Rp40,25 triliun. Peningkatan tersebut khususnya primarily originated from the growth in third-party working capital
berasal dari pertumbuhan jenis kredit pihak ketiga modal kerja loans by IDR 3.42 trillion.
sebesar Rp3,42 triliun.
Tabel Kredit yang Diberikan Berdasarkan Jenis Kredit
Table of Loans by Type
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak berelasi - Rupiah Related parties - Rupiah
Modal Kerja 8 11,169 (11.161) (99.93%) Working Capital
Konsumsi 15,922 10,244 5.678 55.43% Consumption
Total 15,930 21,413 (5.483) (25.61%) Total
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Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak ketiga- Rupiah Third parties - Rupiah
Modal Kerja 35,590,405 32,171,545 3,418,860 10,63% Working Capital
Konsumsi 10,615,837 9,100,836 1,515,001 16,65% Consumption
Investasi 39,243 56,993 (17,750) (31.14%) Investment
Total 46,245,485 41,329,374 4,916,111 11.89% Total
Kredit yang diberikan 46,261,415 41,350,787 4,910,628 11.88% Loans
Dikurangi cadangan Minus: Allowance for
(817,514) (1,094,942) 277,428 (25.34%)
kerugian penurunan nilai Impairment Losses
Kredit yang diberikan
45,443,901 40,255,845 5,188,056 12.89% Loans - net
- neto
Biaya Dibayar di Muka Prepaid Expenses
Biaya dibayar di muka tahun 2024 sebesar Rp19,27 miliar turun Prepaid expenses in 2024 amounted to IDR19.27 billion, a
7,59% dibandingkan dengan tahun 2023 yang mencapai Rp20,86 decrease of 7.59% compared to 2023 which reached IDR20.86
miliar. Penurunan tersebut khususnya berasal dari transaksi jasa billion. The decrease mainly came from flagging services and
flagging dan pemeliharaan software. software maintenance transactions.
Tabel Biaya Dibayar Di Muka
Table of Prepaid Expenses
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak Berelasi Related Parties
Jasa Flagging 1,892 2,246 (354) (15.76%) Flagging services
Asuransi - 21 (21) (100%) Insurance
1,892 2,267 (375) (16.54%)
Pihak Ketiga Third Parties
Pemeliharaan software 16,413 17,446 (1,033) (5.92%) Software maintenance
Pemeliharaan hardware 773 1,025 (252) (24.58%) Hardware maintenance
Sewa 196 118 78 66.10% Rent
Total 19,274 20,856 (1,582) (7.59%) Total
Aset Tetap - Neto Fixed Assets - Net
Aset tetap - neto tahun 2024 mencapai Rp505,03 miliar Fixed assets - net in 2024 reached IDR505.03 billion, a decrease
menurun sebesar 10,85% dibandingkan dengan tahun 2023 of 10.85% compared to 2023 which reached IDR566.512
yang mencapai Rp566,512 miliar. Penurunan tersebut khususnya billion. This decline primarily originated from an increase in total
berasal dari bertambahnya total akumulasi penyusutan sebesar accumulated depreciation amounting to IDR214.24 billion.
Rp214,24 miliar.
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Aset Tetap
Table of Fixed Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Harga Perolehan Cost
Tanah 48,842 48,842 - 0.00% Land
Bangunan 59,776 59,694 82 0.14% Building
Leasehold Improvements 498,525 467,690 30,835 6.59% Leasehold Improvements
Kendaraan 44,715 44,715 - 0.00% Vehicles
Inventaris Kantor 422,236 358,394 63,842 17.81% Office Inventory
Total 1,074,094 979,335 94,759 9.67% Total
Bangunan dalam Buildings under
96 9,800 (9,704) (99.02%)
penyelesaian construction
Total 1.074.190 989.135 85,055 8.60% Total
Aset Hak Guna 659,504 591,797 67,707 11.44% Right of Use Assets
Total harga perolehan 1,733,694 1,580,932 152,762 9.66% Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan (24,326) (21,879) (2,447) 11.18% Building
Leasehold Improvements (429,927) (366,255) (63,672) 17.38% Leasehold Improvements
Kendaraan (29,888) (24,947) (4,941) 19.80% Vehicles
Inventaris Kantor (306,413) (256,458) (49,955) 19.48% Office Inventory
Total (790,554) (669,539) (121,015) 18.07% Total
Akumulasi Penyusutan Accumulated
(438,106) (344,881) (93,225) 27.03%
Aset Hak Guna Depreciation of Assets
Total Akumulasi Total Accumulated
(1,228,660) (1,014,420) (214,240) 21.12%
Penyusutan Depreciation
Nilai Buku 505,034 566,512 (61,478) (10.85%) Book Value
Aset Tidak Berwujud - Neto Intangible Assets - Net
Aset tidak berwujud - neto tahun 2024 mencapai Rp128,23 miliar Net intangible assets in 2024 amounted to IDR128.23 billion,
meningkat 185,73% dibandingkan dengan tahun 2023 yang increased by 185.73% compared to IDR 44.88 billion in 2023.
mencapai Rp44,88 miliar. Hal tersebut khususnya berasal dari This primarily originated from the increase in accumulated
bertambahnya akumulasi amortisasi aset tidak berwujud sebesar amortization of intangible assets amounting to IDR 21.35 billion.
Rp21,35 miliar.
Tabel Aset Tidak Berwujud
Table of Intangible Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Harga Perolehan 153,992 142,347 11,645 8.18% Cost
Aset tidak berwujud Intangible assets in
94,866 1,814 93,052 5.129,66%
dalam penyelesaian progress
Accumulated
Akumulasi Amortisasi (120,631) (99,284) (21.347) 21.347%
Amortization
Nilai Buku 128,227 44,877 83,351 185.73% Book Value
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Aset Lain-Lain Other Assets
Aset lain-lain tahun 2024 mencapai Rp439,75 miliar meningkat Other assets in 2024 amounted to IDR439.75 billion, increased
2,86% dibandingkan dengan tahun 2023 yang mencapai by 2.86% compared to IDR427.51 billion in 2023. This increase
Rp427,51 miliar. Peningkatan tersebut khususnya berasal dari primarily originated from the growth in revenue still to be received
pertumbuhan pendapatan yang masih akan diterima dari pihak from third parties amounting to IDR18.45 billion.
ketiga sebesar Rp18,45 miliar.
Tabel Aset Lain-Lain
Table of other Assets
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak Berelasi Related Parties
Pendapatan yang Revenue still to be
154,058 158,530 (4,472) (2.82%)
masih akan diterima received
Lain-lain - neto 1,448 8,235 (6,787) (82.42%) Others - net
Pihak Ketiga Third Parties
Pendapatan yang Revenue still to be
249,236 230,788 18,448 7.99%
masih akan diterima received
Lain-lain - neto 35,006 29,962 5,044 16.83% Others- net
Total 439,748 427,515 12,233 2.86% Total
Total Liabilitas Total Liabilities
Total liabilitas tahun 2024 mencapai Rp58,44 triliun meningkat Toal liabilities in 2024 amounted to IDR58.44 trillion, increasing
7,98% dibandingkan dengan tahun 2023 yang mencapai Rp54,12 by 7.98% compared to IDR54.12 trillion in 2023. This increase
triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan primarily originated from the growth in customer deposits by
simpanan nasabah sebesar 8,56% atau Rp3,85 triliun. 8.56% or IDR3.85 trillion.
Liabilitas Segera Liabilities Due Immediately
Liabilitas segera tahun 2024 mencapai Rp862,2 miliar menurun Liabilities due immediately in 2024 amounted to IDR862.2 billion,
31,98% dibandingkan dengan tahun 2023 yang mencapai decreasing by 31.98% compared to IDR1.28 trillion in 2023. This
Rp1,28 triliun. Penurunan tersebut khususnya berasal dari liabilitas decrease primarily originated from the pension fund liabilities by
dana pensiun sebesar Rp389,38 miliar. IDR389.38 billion.
Tabel Liabilitas Segera
Table of Liabilities Due Immediately
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Liabilitas dana pensiun 799,205 1,188,589 (389,384) (32.76%) Pension funds liabilities
Setoran dan transfer 49,419 56,614 (7,195) (12.71%) Deposit and transfer
Liabilitas premi asuransi Insurance liabilities for
9,062 17,209 (8,147) (47.34%)
atas kredit yang diberikan loans
Liabilitas jamsostek 2,198 2,010 188 9.35% Jamsostek liabilities
Liabilitas Jaminan Hari
1,091 1,930 (839) (43.47%) Pension plan liabilities
Tua (JHT) Pensiun
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Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Liabilitas asuransi
1,229 1,168 61 5.22% Health insurance liabilities
kesehatan
Total 862,204 1,267,520 (405,316) (31.98%) Total
Simpanan dari Nasabah Customer Deposits
Simpanan dari nasabah tahun 2024 mencapai Rp48,82 triliun Customer deposits in 2024 amounted to IDR48.82 trillion,
meningkat 8,56% dibandingkan dengan tahun 2023 yang increasing by 8.56% compared to IDR44.97 trillion in 2023. This
mencapai Rp44,97 triliun. Peningkatan tersebut khususnya berasal increase primarily originated from the growth in time deposits by
dari pertumbuhan deposito berjangka sebesar Rp1,95 triliun. IDR1.95 trillion.
Tabel Simpanan Nasabah
Table of Customer Deposits
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Giro 1,025,796 951,421 74,375 7.82% Current Accounts
Tabungan 10,372,335 8,554,739 1,817,596 21.25% Saving Deposits
Deposito berjangka 37,426,417 35,470,456 1,955,961 5.51% Time Deposits
Total 48,824,547 44,976,616 3,847,931 8.56% Total
Simpanan dari Bank Lain Deposits from Other Banks
Simpanan dari bank lain tahun 2024 mencapai Rp755,05 miliar Deposits from other banks in 2024 amounted to IDR755.05
meningkat 110,99% dibandingkan dengan tahun 2023 yang billion, increasing by 110.99% compared to IDR357.86 billion
mencapai Rp357,86 miliar. Peningkatan tersebut khususnya in 2023. This increase primarily originated from the presence of
berasal dari terdapatnya interbank call money senilai Rp385,00 interbank call money amounting to IDR385.00 billion.
miliar.
Tabel Simpanan dari Bank Lain
Tables of Deposits from other Banks
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pihak Berelasi - Rupiah Related Parties - Rupiah
Interbank call money - 100,000 (100,000) (100.00%) Interbank call money
Pihak Ketiga - Rupiah Third Parties - Rupiah
Giro 12,434 19,803 (7,369) (37.21%) Current Acounts
Tabungan 16,119 21,059 (4,940) (23.46%) Saving Deposits
Interbank call money 700,000 215,000 485,000 225.58% Interbank call money
Deposito berjangka 26,500 2,000 24,500 1,225.00% Time Deposit
Total 755,053 357,862 397,191 110.99% Total
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Utang Pajak Tax Payable
Utang pajak tahun 2024 mencapai Rp52,34 miliar menurun Tax payable in 2024 amounted to IDR52.34 billion, decreasing
35,53% dibandingkan dengan tahun 2023 yang mencapai by 35.53% compared to IDR81.18 billion in 2023. This decrease
Rp81,18 miliar. Penurunan tersebut khususnya berasal dari primarily originated from the increase in income tax payable
meningkatnya utang pajak penghasilan pasal 29 sebesar Rp9,84 under article 29 amounting to IDR9.84 billion and under article 21
miliar dan pasal 21 sebesar Rp9,82 miliar. amounting to IDR9.82 billion.
Tabel Utang Pajak
Table of Tax Payable
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pajak Penghasilan: Income Tax:
Pasal 4 ayat 2 28,759 30,185 (1,426) (4.72%) Article 4 (2)
Pasal 21 2,266 12,088 (9,822) (81.25%) Article 21
Pasal 23 963 859 104 12.11% Article 23
Pasal 25 15,454 23,225 (7,771) (33.46%) Article 25
Pasal 26 1 3 (2) (66.67%) Article 26
Pasal 29 4,056 13,901 (9,845) (70.82%) Article 29
Pajak Pertambahan Nilai 837 919 (82) (8.92%) Value Added Tax
Total 52,336 81,180 (28,844) (35.53%) Total
Surat Berharga yang Diterbitkan Securities Issued
Nilai surat berharga yang diterbitkan tahun 2024 menurun sebesar The value of securities issued in 2024 decreased by 47.81% or
47,81% atau Rp1,10 miliar dari Rp2,297 triliun di tahun 2023 IDR1.10 billion from IDR2.297 trillion in 2023 to IDR1.199 trillion
menjadi Rp1,199 triliun di 2024. Penurunan tersebut disebabkan in 2024. The decrease was due to the repayment of Bonds I 2019
adanya pelunasan Obligasi I tahun 2019 seri B dan Obligasi series B and Sustainable Bonds I Phase II 2021 series A.
Berkelanjutan I Tahap II tahun 2021 seri A.
Tabel Surat Berharga yang Diterbitkan
Table of Securities Issued
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Obligasi Berkelanjutan I Continuing Bonds I
- 300,000 (300,000) (100.00%)
Tahap I Phase I
Obligasi Berkelanjutan I Continuing Bonds I
1,200,000 2,000,000 (800,000) (40.00%)
Tahap II Phase II
Dikurangi: Minus:
Beban emisi yang belum Unamortized issuance
diamortisasi: costs:
Saldo awal 2,435 4,605 (2,170) (47.12%) Beginning balance
Amortisasi (1,528) (2,170) 642 (29.59%) Amortization
907 2,435 (1,528) (62.75%)
Total 1,199,093 2,297,565 (1,098,472) (47.81%) Total
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Liabilitas Imbalan Pasca Kerja Post-Employment Benefit Liabilities
Liabilitas imbalan pasca kerja tahun 2024 mencapai Rp343,81 miliar, Post-employment benefits liabilities in 2024 reached
menurun 14,33% dibandingkan dengan tahun 2023 yang mencapai IDR343.81 billion, a decrease of 14.33% compared to 2023 which
Rp401,32 miliar. Penurunan tersebut khususnya berasal dari reached IDR401.32 billion. The decrease primarily originated from
menurunnya liabilitas kerja jangka pendek sebesar Rp52,25 miliar. the decline in short-term liabilities by IDR52.25 billion.
Liabilitas Imbalan Kerja
Table of Employee Benefit Liabilities
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Liabilitas kerja jangka Short-term employment
263,483 315,736 (52,253) (16.55%)
pendek: liabilities:
Post-employment
Imbalan pasca kerja:
benefits:
Liabilitas program Defined benefit plan
63,967 71,453 (7,486) (10.48%)
imbalan pasti liabilities
Liabilitas jangka panjang
16,366 14,138 2,228 15.76% Other long-term liabilities
lainnya
80,333 85,591 (5,258) (6.14%)
Total 343,816 401,327 (57,511) (14.33%) Total
Liabilitas Lain-Lain Other Liabilities
Liabilitas lain-lain tahun 2024 mencapai Rp116,38 miliar menurun Other liabilities in 2024 reached IDR116.38 billion, a decrease of
24,31% dibandingkan dengan tahun 2023 yang mencapai 24.31% compared to 2023 which reached IDR153.77 billion. The
Rp153,77 miliar. Penurunan tersebut khususnya berasal dari decrease primarily originated from transaction settlement deposits
titipan penyelesaian transaksi sebesar Rp13,77 miliar. amounting to IDR13.77 billion.
Liabilitas Lain-Lain
Table of Other Liabilities
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Cadangan biaya pihak
52,663 66,311 (13,648) (20.58%) Provision for third parties
ketiga
Penerimaan klaim
Unallocated insurance
asuransi yang belum di 27,462 41,773 (14,311) (34.26%)
claim receipts
alokasikan
Accrual of professional
Akrual jasa profesional 14,919 10,465 4,454 42.56%
services
Titipan penyelesaian Settlement of
13,689 27,457 (13,768) (50.14%)
transaksi transactions
Payable for flagging
Utang jasa flagging 6,133 6,317 (184) (2.91%)
service
Lain-lain 1,519 1,452 67 4.61% Others
Total 116,385 153,775 (37,390) (24.31%) Total
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Ekuitas Equity
Ekuitas tahun 2024 mencapai Rp7,79 triliun meningkat 21,37% The equity in 2024 amounted to IDR 7.79 trillion, increased by
dibandingkan dengan tahun 2023 yang mencapai Rp6,42 triliun. 21.37% compared to IDR6.42 trillion in 2023. This increase
Peningkatan tersebut khususnya berasal dari peningkatan saldo primarily originated from the increase in undistributed retained
laba yang belum ditentukan penggunaannya sebesar Rp1,44 triliun. earnings amounting to IDR1.44 trillion.
Modal Ditempatkan dan Disetor Penuh Issued and Fully Paid-In Capital
Modal ditempatkan dan disetor penuh tahun 2024 dan 2023 The issued and fully paid-in capital in 2024 and 2023 reached IDR
mencapai Rp819,30 miliar 819.30 billion.
Tabel Modal Ditempatkan dan Disetor Penuh
able of Issued and Fully Paid-in Capital
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
PT Bank Mandiri PT Bank Mandiri
418,652 418,652 - 0.00%
(Persero) Tbk (Persero) Tbk
PT Taspen (Persero) 396,844 396,844 - 0.00% PT Taspen (Persero)
Ida Bagus Made Putra Ida Bagus Made Putra
3,808 3,808 - 0.00%
Jandhana Jandhana
Total 819,304 819,304 - 0.00% Total
Tambahan Modal Disetor Additional Paid In Capital
Tambahan modal disetor tahun 2024 dan 2023 mencapai Rp1,35 The additional paid in capital in 2024 and 2023 reached IDR 1.35
triliun. trillion.
Tabel Tambahan Modal Disetor
Table Additional Paid in Capital
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Tambahan modal disetor Additional paid in capital
74,000 74,000 - 0.00%
I (2016) I (2016)
Tambahan modal disetor Additional paid in capital
275,643 275,643 - 0.00%
II (2017) II (2017)
Tambahan modal disetor Additional paid in capital
143,439 143,439 - 0.00%
III (2018) III (2018)
Tambahan modal disetor Additional paid in capital
426,957 426,957 - 0.00%
IV (2019) IV (2019)
Tambahan modal disetor Additional paid in capital
429,469 429,469 - 0.00%
V (2021) V (2021)
Total 1,349,508 1,349,508 - 0.00% Total
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pengukuran Kembali Atas Liabilitas Imbalan Kerja - Remeasurement of Employee Benefit Liabilities-
Setelah Pajak After Tax
Pengukuran kembali atas liabilitas imbalan kerja setelah pajak The remeasurement of employee benefit liabilities after tax in
tahun 2024 mencapai minus Rp18,35 miliar meningkat 41,94% 2024 amounted to minus IDR18.35 billion, decreased by 41.94%
dibandingkan dengan tahun 2023 yang mencapai minus Rp31,61 compared to minus IDR31.61 billion in 2023. The decrease was
miliar. Hal tersebut disebabkan perubahan asumsi keuangan yang due to changes in financial assumptions that resulted in actuarial
mengakibatkan keuntungan aktuaria. gains.
Saldo Laba Retained Earnings
Saldo laba tahun 2024 mencapai Rp5,71 triliun meningkat Retained earnings in 2024 reached IDR5.71 trillion, an increase of
33,58% dibandingkan dengan tahun 2023 yang mencapai 33.58% compared to 2023 which reached IDR4.28 trillion. The
Rp4,28 triliun. Peningkatan tersebut khususnya berasal dari increase mainly came from the growth of unappropriated retained
pertumbuhan saldo laba yang belum ditentukan penggunaannya earnings of IDR1.44 trillion.
sebesar Rp1,44 triliun.
Tabel Saldo Laba
Table of Retained Earning
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Sudah ditentukan
163,861 163,861 - 0.00% Approprited
penggunaannya
Belum ditentukan
5,551,340 4,114,783 1,436,610 34.91% Unappropriated
penggunaannya
Saldo laba 5,715,201 4,278,644 1,436,610 33.58% Saldo laba
Laporan Laba Rugi dan Penghasilan Income Statement and Other
Komprehensif Lain Comprehensive Income
Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Table of Income Statement and Other Comprehensive Income
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
PENDAPATAN DAN OPERATIONAL INCOME
BEBAN OPERASIONAL AND EXPENSES
Pendapatan bunga 6,198,332 5,691,785 506,547 8.90% Interest income
Beban bunga (2,756,746) (2,304,304) (452,442) 19.63% Interest expenses
Pendapatan bunga
3,441,586 3,387,481 54,105 1.60% Interest income - net
- neto
Pendapatan Other operating
420,966 384,593 36,373 9.46%
operasional lainnya income
Pembentukan
Provision for
cadangan kerugian (47,299) (293,855) 246,556 (83.90%)
impairment losses
penurunan nilai
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Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Beban operasional lainnya Other operating expenses
Tenaga kerja (872,052) (849,714) (22,338) 2.63% Salaries
General and
Umum dan administrasi (891,946) (798,592) (93,354) 11.69%
administrative
Total Beban Total Other Operating
(1,763,998) (1,648,306) (115,692) 7.02%
Operasional Lainnya Expenses
LABA OPERASIONAL 2,051,255 1,829,913 221,342 12.10% OPERATIONAL PROFIT
Pendapatan (beban) non Non operating income
(11,622) (4,738) (6,884) 145.29%
operasional - neto (expenses) - net
LABA SEBELUM BEBAN INCOME BEFORE TAX
2,039,633 1,825,175 214,458 11.75%
PAJAK EXPENSES
Beban pajak - neto (462,083) (415,772) (46,311) 11.14% Tax expenses - net
LABA TAHUN
1,577,550 1,409,403 168,147 11.93% INCOME FOR THE YEAR
BERJALAN
OTHER
PENGHASILAN
COMPREHENSIVE
KOMPREHENSIF LAIN
INCOME
Pos-pos yang tidak Items that will not be
akan direklasifikasi ke reclassified to profit
laba rugi: or loss:
Pengukuran kembali Remeasurement of
atas liabilitas imbalan 16,995 (5,040) 22,035 (437.20%) post employee benefits
kerja liabilities
Pajak penghasilan
(3,739) 1,109 (4,848) (437.15%) Related income tax
terkait
Total 13,256 (3,931) 17,187 (437.22%) Total
Pos-pos yang akan Items that will be
direklasifikasi ke laba reclassified to profit
rugi: or loss:
Keuntungan
(kerugian) neto yang Unrealized profit (loss)
belum direalisasi from the increase
dari peningkatan (100,726) 61,994 (162,720) (262.48%) (decrease)in the fair
(penurunan) nilai wajar value of available-for-
efek-efek yang tersedia sale securities
untuk dijual
Pajak penghasilan
22,160 (13,639) 35,799 (262.48%) Related income tax
terkait
Total (78,566) 48,355 (126,921) (262.48%) Total
Penghasilan (kerugian)
Other comprehensive
komprehensif lain
(65,310) 44,424 (109,734) (247.02%) income (loss) for the
tahun berjalan -
year – after tax
setelah pajak
TOTAL PENGHASILAN TOTAL
KOMPREHENSIF 1,512,240 1,453,827 58,413 4.02% COMPREHENSIVE
TAHUN BERJALAN INCOME FOR THE YEAR
LABA PER SAHAM BASIC EARNINGS PER
962.74 860.12 103 11.93%
DASAR (nilai penuh) SHARE (full amount)
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Grafik Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Graph of Income Statement and Other Comprehensive Income
dalam jutaan Rupiah
3.44 in trillion Rupiah
3.39
2.05
1.83
1.51
1.158
1.45
1.41
0.42
0.38
Pendapatan Bunga Neto Pendapatan Operasional Laba Operasional Laba Tahun Berjalan Penghasilan Komphensif
Interest Income - Net Lainnya Operational Profit Income for the Year Tahun Berjalan
Other Operating Income Comprehensive Income
for the Year
2023 2024
Pendapatan Bunga - Neto Interest Income - Net
Pendapatan bunga - neto tahun 2024 mencapai Rp3,44 triliun Interest income – net in 2024 reached IDR3.44 trillion, an increase
meningkat 1,60% dibandingkan dengan tahun 2023 yang of 1.60% compared to 2023 which reached IDR3.39 trillion.
mencapai Rp3,39 triliun. Peningkatan tersebut khususnya berasal The increase mainly came from the growth of interest income of
dari pertumbuhan pendapatan bunga sebesar Rp506,55 miliar. IDR506.55 billion.
Pendapatan Bunga Interest Income
Pendapatan bunga tahun 2024 mencapai Rp6,20 triliun meningkat Interest income in 2024 reached IDR6.20 trillion, an increase of
8,90% dibandingkan dengan tahun 2023 yang mencapai Rp5,69 8.90% compared to 2023 which reached IDR5.69 trillion. The
triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan increase mainly came from the growth of interest income from
pendapatan bunga kredit yang diberikan sebesar Rp390,56 miliar. loans amounting to IDR390.56 billion.
Tabel Pendapatan Bunga
Table of Interest Income
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Kredit yang diberikan 5,234,577 4,844,018 390,558 8.06% Loans
Efek-efek 632,325 496,899 135,426 27.25% Securities
Efek-efek yang dibeli Securities purchased
223,078 249,992 (26,914) (10.76%)
dengan janji dijual kembali under agreement to resell
Current account and
Giro dan penempatan di
92,966 94,541 (1,575) (1.66%) placements with Bank
Bank Indonesia
Indonesia
Giro dan penempatan di Current account and
15,386 6,335 9,051 142.87%
bank lain placement with other banks
Total 6,198,332 5,691,785 506,547 8.90% Total
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Beban Bunga Interest Expenses
Beban bunga tahun 2024 mencapai Rp2,76 triliun meningkat Interest expenses in 2024 reached IDR2.76 trillion, an increase of
19,63% dibandingkan dengan tahun 2023 yang mencapai 19.63% compared to 2023 which reached IDR2.30 trillion. The
Rp2,30 triliun. Peningkatan tersebut berasal dari kenaikan beban increase came from an increase in interest expenses on deposits
bunga deposito yang diterima sebesar Rp 340,4 miliar. received of IDR340.4 billion.
Tabel Beban Bunga
Table of Interest Expenses
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Deposito (2,062,040) (1.721.638)* 340,402 19.77% Deposits
Pinjaman yang diterima (393,813) (275,265) 118,548 43.06% Loans received
Tabungan (143,024) (123,621) 19,403 15.70% Savings account
Surat berharga yang
(132,991) (165,771 ) (32,780) (19.77%) Securities issued
diterbitkan
Interbank Call Money (12,853) (6,089) 6,764 111.08% Interbank Call Money
Giro (6,423) (10,727) (4,304) (40.12%) Current account
Repo (5,602) (1,193) 4,409 369.57% Repo
Total (2,756,746) (2.304.304) 452,442 19.63% Total
*) Setelah reklasifikasi
*) Reclassified
Pendapatan Operasional Lainnya Other Operational Income
Pendapatan operasional lainnya tahun 2024 mencapai Rp420,97 Other operating income in 2024 reached IDR420.97 billion, an
miliar meningkat 9,46% dibandingkan dengan tahun 2023 yang increase of 9.46% compared to 2023 which reached IDR384.59
mencapai Rp384,59 miliar. Peningkatan tersebut khususnya billion. The increase mainly came from an increase in principal
berasal dari kenaikan penerimaan pokok kredit hapus buku receipts of write-off loans of Rp39.4 billion.
sebesar Rp39,4 miliar.
Tabel Pendapatan Operasional Lainnya
Table of Other Operating Income
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Penerimaan pokok kredit
156,200 116,796 39,404 33.74% Recovery from write-off
hapus buku
Income from
Pendapatan jasa
136,479 130,168 6,311 4.85% administration and
administrasi dan asuransi
insurance services
Pendapatan transaksi Income from e-channel
50,921 34,321 16,600 48.37%
e-channel transaction
Pendapatan denda dan
Fines and penalties
penalti dari pelunasan
44,264 48,367 (4,103) (8.48%) income from loan
kredit sebelum jatuh
prepayment
tempo
Pendapatan administrasi Customer deposit
8,653 7,771 882 11.35%
simpanan nasabah administration income
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Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Pendapatan dari penalti Income form penalties of
5,628 5,545 83 1.50%
tabungan dan deposito savings and time deposit
Pendapatan atas transaksi Transaction income from
5,123 2,859 2,264 79.19%
dari simpanan nasabah customer deposits
Penerimaan kembali atas Recoveries of interest
bunga kredit yang telah 1,784 912 872 95.61% on loans that have been
dihapusbukukan written off
Keuntungan penjualan
Gain on sale of securities
efek-efek yang diukur
measured at fair
pada nilai wajar 1,355 1,896 (541) (28.53%)
value through other
melalui penghasilan
comprehensive income
komprehensif lain
Pendapatan jasa take Income from service of
- 1,079 (1,079) (100%)
over kredit loans take over
Lainnya 10,559 34,879 (24,320) (69.73%) Others
Total 420,966 384,593 36,373 9.46% Total
Beban Operasional Lainnya Other Operating Expenses
Beban operasional lainnya tahun 2024 mencapai Rp1,76 triliun Other operating expenses in 2024 reached IDR1.76 trillion, an
meningkat 7,02% dibandingkan dengan tahun 2023 yang mencapai increase of 7.02% compared to 2023 which reached IDR1.65
Rp1,65 triliun. Peningkatan tersebut khususnya berasal dari kenaikan trillion. The increase mainly came from an increase in general and
beban umum dan administrasi sebesar Rp93,35 miliar. administrative expenses of IDR93.35 billion.
Laba Operasional Operating Income
Laba operasional tahun 2024 mencapai Rp2,05 triliun meningkat Operating income in 2024 reached IDR2.05 trillion, an increase of
12,10% dibandingkan dengan tahun 2023 yang mencapai 12.10% compared to 2023 which reached IDR1.83 billion. This
Rp1,83 miliar. Hal tersebut khususnya berasal dari meningkatnya mainly came from an increase in interest income of IDR506.55
pendapatan bunga sebesar Rp506,55 miliar. billion.
Beban Non Operasional - Neto Non-Operating Income (Expenses) - Net
Beban non operasional - neto tahun 2024 mencapai Rp11,62 Non-operating expenses – net in 2024 reached IDR11.62 billion,
miliar meningkat 145,29% dibandingkan dengan tahun 2023 an increase of 145.29% compared to 2023, which recorded
yang mencatatkan beban non operasional - neto sebesar Rp4,74 nonoperating expenses – net of IDR4.74 billion. This mainly came
miliar. Hal tersebut khususnya berasal dari kenaikan beban non from an increase in non-operating expenses by IDR7.21 billion.
operasional lainnya sebesar Rp7,21 miliar.
Tabel Pendapatan (Beban) Non Operasional - Neto
Table of Non-Operating Income (Expenses) - Net
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Sumbangan (2,981) (3,014) 33 1.09% Donations
Kegiatan olahraga dan
(1,173) (1,402) 229 16.33% Sports and arts activities
kesenian
Banten, sesari (564) (622) 58 9.32% Banten, sesari
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2024 Annual Report
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Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Keuntungan (kerugian) Profit (loss) on sale and
penjualan dan pelepasan 7 - 7 - disposal of fixed assets
aset tetap dan inventaris and inventory
Lainnya - neto (6,911) 300 (7,211) 2,403.67% Others - net
Total - neto (11,622) (4,738) (6,884) 145.29% Total - net
Laba Sebelum Beban Pajak Income Before Tax Expenses
Laba sebelum pajak tahun 2024 mencapai Rp2,04 triliun Income before tax in 2024 reached IDR2.04 trillion, an increase
meningkat 11,75% dibandingkan dengan tahun 2023 yang of 11.75% compared to 2023 which reached IDR1.82 trillion.
mencapai Rp1,82 triliun. Peningkatan laba sejalan dengan The increase in income was in line with the increase in operating
peningkatan laba operasional sebesar Rp221,34 miliar. income of IDR221.34 billion.
Beban Pajak Tax Expenses
Beban pajak tahun 2024 mencapai Rp462,08 miliar meningkat Tax expenses in 2024 reached IDR462.08 billion, an increase of
11,14% dibandingkan dengan tahun 2023 yang mencapai 11.14% compared to 2023 which reached IDR415.77 billion. This
Rp415,77 miliar. Hal ini sejalan dengan peningkatan laba sebelum was in line with the increase in income before tax expenses.
beban pajak.
Tabel Beban Pajak - Neto
Table of tax Expense - Net
(dalam jutaan Rupiah / in million Rupiah)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Beban pajak kini dari Current tax expense of
Tahun berjalan 371,373 430,522 (59,149) (13.74%) Current year
Tahun lalu dari hasil Last year from tax
1,770 -
pemeriksaan pajak 1,770 - audit results
Pajak tangguhan 88,940 (14,750) 103,690 (702.98%) Deferred tax
Total 462,083 415,772 46,311 11.14% Total
Laba Tahun Berjalan Income for the Year
Laba tahun berjalan mengalami peningkatan 11,93% dari Rp1,41 Income for the year increased by 11.93% from IDR1.41 trillion in
triliun di tahun 2023 menjadi Rp1,58 triliun di tahun 2024. Hal 2023 to IDR1.58 trillion in 2024. This was due to the increase in
tersebut karena meningkatnya jumlah pendapatan bunga yaitu interest income, which amounted to IDR506.55 Billion in 2024
sebesar Rp506,55 miliar di tahun 2024 yang sebelumnya sebesar from IDR5.69 trillion in 2023.
Rp5,69 triliun di tahun 2023.
Penghasilan (Kerugian) Komprehensif Lain Other Comprehensive Income (Loss) for the
Tahun Berjalan - Setelah Pajak Year – After Tax
Kerugian komprehensif lain tahun berjalan - setelah pajak tahun Other comprehensive income for the year – after tax in 2024
2024 mencapai Rp65,31 miliar meningkat 247,02% dibandingkan amounted to IDR65.31 billion, an increase of 247.02% compared
dengan tahun 2023 yang mencatatkan penghasilan sebesar to 2023 which recorded a income of IDR44.42 billion.
Rp44,42 miliar.
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Management Discussion and Analysis of Bank Performance
Total Penghasilan Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Total penghasilan komprehensif tahun berjalan mengalami Total comprehensive income for the year increased by 4.02% from
peningkatan 4,02% dari Rp1,45 triliun di tahun 2023 menjadi IDR1.45 trillion in 2023 to IDR1.51 trillion in 2024. The increase
Rp1,51 triliun di tahun 2024. Peningkatan tersebut sejalan dengan was in line with the increase in income for the year.
meningkatnya laba tahun berjalan.
Laba Per Lembar Saham Basic Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba tahun Basic earnings per share was calculated by dividing the profit
berjalan dengan rata-rata tertimbang jumlah saham biasa yang for the year by the weighted average number of ordinary shares
beredar pada tahun bersangkutan. Laba per saham dasar tahun outstanding during the year. Basic earnings per share in 2024
2024 mencapai Rp962,74 mengalami peningkatan dibandingkan reached IDR962.74, an increase compared to 2023 which reached
dengan tahun 2023 yang mencapai Rp860,12. IDR860.12.
Laporan Arus Kas Cash Flow Report
Tabel Laporan Arus Kas
Table of Cash Flow Report
(dalam jutaan Rupiah / in IDR million)
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
ARUS KAS DARI AKTIVITAS OPERASI ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Receipts from interest
6,191,172 5,763,328 427,844 7.42%
pendapatan bunga income
Payment of interest
Pembayaran beban bunga (2,754,273) (2,270,862) (483,411) 21.29%
expenses
Penerimaan pendapatan Receipt of other
431,935 338,380 93,555 27.65%
operasional lainnya operating income
Pembayaran beban Payment of salaries
(912,580) (870,754) (41,826) 4.80%
tenaga kerja expense
Pembayaran beban Payment of general and
(674,512) (545,488) (129,024) 23.65%
umum dan administrasi administrative expenses
Pembayaran beban non Non-operating expense
(4,455) (4,738) 283 (5.97%)
operasional - neto revenue received - net
Pembayaran pajak Payment of corporate
(390,759) (486,941) 96,182 (19.75%)
penghasilan badan income tax expens
Arus kas operasional
Cash flow before
sebelum perubahan
1,886,528 1,922,925 (36,397) (1.89%) changes in operating
atas aset dan liabilitas
assets and liabilities
operasi
Penurunan (kenaikan) Decrease (increase) in
aset operasi: operating assets:
Efek-efek yang dibeli Securities purchased
dengan janji dijual 5,201,686 (1,098,028) 6,299,714 (573.73%) under agreement to
kembali resell
Kredit yang diberikan (5,236,035) (4,793,450) (442,585) 9.23% Loans
Biaya dibayar di muka 1,582 (18,017) 19,599 (108.78%) Prepaid expenses
Aset lain-lain (5,655) (6,532) 877 (13.43%) Other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities
Liabilities due
Liabilitas segera (405,317) 206,828 (612,145) (295.97%)
immediately
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2024 Annual Report
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Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Deposits from
Simpanan nasabah
customers
Giro 74,375 60,255 14,120 23.43% Current account
Tabungan 1,817,597 653,323 1,164,274 178.21% Saving deposit
Deposito 1,955,959 3,598,742 (1,642,783) (45.65%) Deposit
Deposits from other
Simpanan dari bank lain 397,192 87,071 310,121 356.17%
banks
Efek-efek yang dijual Liability for marketable
dengan janji dibeli 225,076 - 225,076 securities under
kembali repurchase agreement
Utang pajak (11,333) 12,392 (23,725) (191.45%) Taxes payable
Liabilitas lain-lain (14,907) (3,963) (10,944) 276.15% Other liabilities
Kas neto yang Net cash provided by/
dihasilkan dari 5,886,748 621,546 5,265,202 847.11% (used in) operating
aktivitas operasi activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOW FROM INVESTING ACTIVITIES
Pembelian aset tetap (85,384) (106,811) 21,427 (20.06%) Purchase of fixed assets
Penjualan aset tetap 7 - 7 Sale of fixed assets
Pembelian aset tidak Purchase of intangible
(104,697) (9,474) (95,223) 1,005.10%
berwujud assets
Acquisition of use rights
Perolehan aset hak guna (58,188) (37,252) (20,936) 56.20%
assets
Pembelian efek-efek Purchase of marketable
yang diukur pada nilai securities at fair
(1,588,379) (1,795,915) 207,536 (11.56%)
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Pembelian efek-efek Purchase of securities
yang diukur pada biaya (9,286,685) (350,758) (8,935,927) 2,547.60% measure at amortized
perolehan diamortisasi cost
Penerimaan dari efek-efek Receipts from matured
6,415,504 90,000 6,325,504 7,028.34%
yang telah jatuh tempo securities
Penerimaan dari
Proceeds from the sale
penjualan efek-efek yang
of securities measured at
diukur pada nilai wajar 205,305 118,920 86,385 72.64%
fair value through other
melalui penghasilan
comprehensive income
komprehensif lain
Kas neto yang
Net cash (used in)
(digunakan untuk)/
(4,502,517) (2,091,290) (2,411,227) 115.30% provided by investing
diperoleh dari aktivitas
activities
investasi
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari pinjaman Receipts from loans
1,750,000 2,500,000 (750,000) (30.00%)
yang diterima received
Pembayaran atas
(250,000) (1,750,000) 1,500,000 (85.71%) Payment of loans received
pinjaman yang diterima
(Pembayaran atas)
((payment for) receipts
penerimaan dari surat (1,100,000) - (1,100,000)
from securities issued
berharga yang diterbitkan
Pembayaran dividen (140,940) (120,611) (20,329) 16.86% Dividend payment
Pembayaran liabilitas Payment of rental
(48,450) (44,620) (3,830) 8.58%
sewa obligations
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Pertumbuhan
Growth
Uraian 2024 2023 Description
(Rp) (%)
Kas neto yang
diperoleh dari/ Net cash provided by
210,610 584,769 (374,159) (63.98%)
(digunakan untuk) financing activities
aktivitas pendanaan
NET INCREASE
KENAIKAN
(DECREASE) IN
(PENURUNAN) NETO 1,594,841 (884,975) 2,479,816 (280.21%)
CASH AND CASH
KAS DAN SETARA KAS
EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS
3,892,534 4,777,509 (884,975) (18.52%) EQUIVALENTS AT THE
AWAL TAHUN
BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS
5,487,375 3,892,534 1,594,841 40.97% EQUIVALENTS AT THE
AKHIR TAHUN
END OF YEAR
Kas dan setara kas terdiri Cash and cash equivalent
dari: consist of:
Kas 137,382 115,187 22,195 19.27% Cash
Current accounts with
Giro pada Bank Indonesia 3,122,333 3,074,126 48,207 1.57%
Bank Indonesia
Current accounts with
Giro pada bank lain 47,978 28,294 19,684 69.57%
other banks
Penempatan pada Bank
Placements with Bank
Indonesia dan bank
Indonesia and other
lain - jangka waktu jatuh
2,179,682 674,927 1,504,755 222.95% banks – maturities of 3
tempo 3 bulan atau
months or less from the
kurang sejak tanggal
date of acquisition
perolehan
Total cash and cash
Total kas dan setara kas 5,487,375 3,892,534 1,594,841 40.97%
equivalent
Grafik Laporan Arus kas
Graph of Cash Flow
dalam jutaan Rupiah
in IDR million
5.89
Kas Neto yang (Digunakan Untuk)/ Diperoleh Dari
Aktivitas Investasi
Net Cash (used in) Provided
by Investing Activities
0.62 0.58
0.21
(2.9)
Kas Neto yang Dihasilkan Dari Kas Neto yang Diperoleh Dari/
Aktivitas Operasi (Digunakan Untuk) Aktivitas
Net Cash Provided by/ (used Pendanaan
in) Operating Activities Net Cash Provided by Financing
4.50
Activities
2023 2024
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Page 216
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Selama tahun 2024 kas neto yang diperoleh dari aktivitas During 2024, net cash provided by operating activities of Bank
operasi Bank Mandiri Taspen sebesar Rp5,89 triliun meningkat Mandiri Taspen amounted to IDR5.89 trillion, an increase of
sebesar Rp5,26 triliun dibandingkan dengan tahun 2023 dengan IDR5.26 trillion compared to 2023 with a net use of cash from
penggunaan kas neto dari aktivitas operasi sebesar Rp621,54 operating activities of IDR621.54 billion. This was influenced by,
miliar. Hal tersebut dipengaruhi antara lain adanya penerimaan among others, receipts from securities purchased with resale
dari efek-efek yang dibeli dengan janji dijual kembali. agreements.
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Selama tahun 2024 kas neto yang diperoleh dari aktivitas During 2024, net cash provided by investing activities of Bank
investasi Bank Mandiri Taspen sebesar Rp4,50 triliun menurun Mandiri Taspen amounted to IDR4.50 billion, decreased by
sebesar Rp2,41 triliun dibandingkan dengan tahun 2023 dengan IDR2.41 billion compared to 2023 with net cash from investing
penggunaan kas neto dari aktivitas investasi sebesar Rp2,09 miliar. activities amounting to IDR2.09 billion. The decrease in cash
Penurunan arus kas dari aktivitas investasi terutama dipengaruhi flows from investing activities was mainly due to an increase in
peningkatan Pembelian efek-efek yang diukur pada nilai wajar purchases of marketable securities at fair value through other
melalui penghasilan komprehensif lain. comprehensive income
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Kas neto yang diperoleh dari aktivitas pendanaan di tahun 2024 Net cash provided by financing activities in 2024 amounted to
sebesar Rp210 miliar menurun sebesar Rp374 miliar dari tahun IDR210 billion, decreased by IDR374 billion from 2023 with
2023 dengan kas neto yang diperoleh dari aktivitas pendanaan net cash provided by financing activities amounting to IDR584
sebesar Rp584 miliar. Penurunan ini diakibatkan dari pembayaran billion. This decrease was due to the payment of securities issued
atas surat berharga yang diterbitkan sebesar Rp1,1 miliar. amounting to IDR1.1 billion.
Kemampuan Membayar Utang Ability to Pay Debt and Receivables
dan Kolektibilitas Piutang Collectibility
Secara keseluruhan kemampuan Bank Mandiri Taspen dalam Overall, Bank Mandiri Taspen’s ability to pay debts and maintain
membayar utang dan menjaga kolektibilitas piutang masih dapat the collectability of receivables is still well maintained. This is
terjaga dengan baik. Hal ini ditunjukkan dari rasio kecukupan shown from the Bank’s capital adequacy ratio which is very far
modal Bank yang sangat jauh dari ketentuan regulator sesuai from the provisions of the regulator in accordance with the risk
dengan profil risiko. profile.
Rasio kecukupan modal Bank posisi akhir tahun 2024 mencapai The Bank’s capital adequacy ratio at the end of 2024 reached
227,43% jauh lebih tinggi dari ketentuan regulator untuk Bank 227.43% which was much higher than the regulatory requirement
dengan Profil Risiko (peringkat komposit 2) di kisaran 14%. for Banks with a Risk Profile (composite 2) in the range of 14%.
Kolektibilitas Bank juga masih sangat baik yang merupakan The Bank’s collectability was also still very good which was the
hasil dari prudential banking yang telah dijalankan selama tahun result of prudential banking that has been carried out during
2024. Rasio Non Performing Loan (NPL) Net dapat dijaga di angka 2024. The net Non-Perfoming Loan (NPL) ratio was maintained
0,14%. at 0.14%
Kemampuan Membayar Utang Ability to Pay Debt
Kemampuan Bank Mandiri Taspen dalam memenuhi seluruh Mandiri Taspen’s ability to fulfill all obligations, both long-term
kewajiban baik kewajiban jangka panjang maupun jangka and short-term, is measured through several ratios, including
pendek, diukur melalui beberapa rasio, antara lain rasio likuiditas, the liquidity ratio, solvency ratio, and profitability ratio also the
rasio solvabilitas, dan rasio rentabilitas serta pemenuhan hak- fulfillment of the rights of creditors and the ability to pay debts of
hak kreditur dan kemampuan membayar utang dari efek yang the securities issued.
diterbitkan.
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Management Discussion and Analysis of Bank Performance
Perlindungan Hak Kreditur Protection of Creditors’ Rights
Pemenuhan hak-hak kreditur di Bank Mandiri Taspen tertuang Fulfillment of creditors’ rights at Bank Mandiri Taspen is contained
dalam Standar Prosedur Asset and Liability Management in Standard Asset and Liability Management Procedures and
dan Petunjuk Teknis Penerbitan Obligasi, Petunjuk Teknis Technical Instructions for Issuing Bonds, Technical Instructions
Penghimpunan Bilateral Loan, dan Petunjuk Teknis Penerbitan for Collecting Bilateral Loans, and Technical Instructions for
Sertifikat Deposito Tanpa Warkat (Negotiable Certifcate of Issuing Scripless Certificates of Deposit (Negotiable Certificate of
Deposito-NCD Scripless). Pemenuhan hak-hak kreditur digunakan DepositNCD Scripless). Fulfillment of creditors’ rights is used as a
sebagai pedoman dalam melakukan pinjaman kepada kreditur guideline in making loans to creditors to maintain the fulfillment of
untuk menjaga terpenuhinya hak-hak dan menjaga kepercayaan their rights and maintain creditors’ trust in Bank Mandiri Taspen.
kreditur terhadap Bank Mandiri Taspen.
Kemampuan Membayar Utang Jangka Pendek Ability to Pay Short-Term Debt (Bank Liquidity)
(Likuiditas Bank)
Pada tahun 2024 tingkat likuiditas Bank sangat terjaga yang In 2024, the Bank’s liquidity was well maintained as measured by
diukur melalui Loan to Funding Ratio (LFR) yang stabil pada angka the loan-to-funding Ratio (LFR) which stabilized at 93.09%, an
93,09%, mengalami perbaikan dibandingkan LFR tahun 2023 improvement compared to LFR in 2023 of 84.91%.
sebesar 84,91%.
Tabel Rasio Likuiditas
Table of Liquidity Ratio
(dalam % / in %)
Rasio Likuiditas Perubahan
Liquidity Ratio
2024 2023
Change
Loan to Funding Ratio (LFR) 93.09% 89.12% 3.97%
Kemampuan Membayar Utang Jangka Panjang Ability to Pay Long Term Debt
(Solvabilitas Bank) (Bank Solvability)
Bank Mandiri Taspen mengukur solvabilitas melalui rasio Bank Mandiri Taspen measures solvency through the Bank’s capital
permodalan Bank. Bank Mandiri Taspen memastikan kecukupan ratio. Bank Mandiri Taspen ensures the Bank’s capital adequacy to
modal Bank untuk dapat memenuhi risiko kredit, risiko pasar dan be able to meet credit risk, market risk and operational risk which
risiko operasional yang tercermin dari Rasio Kecukupan Modal was reflected in the Capital Adequacy Ratio (CAR).
(Capital Adequacy Ratio/CAR).
Tabel Rasio Solvabilitas
Table of Solvency Ratio
(dalam % / in %)
Rasio Solvabilitas Perubahan
Table of Solvency Ratio
2024 2023
Change
Capital Adequacy Ratio (CAR) 27.43% 24.91% 2.52%
CAR adalah rasio modal terhadap aset tertimbang menurut risiko CAR is the ratio of capital to risk-weighted assets (RWA). In
(Risk-Weighted Assets-RWA). Pada tahun 2024, Rasio Kecukupan 2024, the Bank’s Capital Adequacy ratio reached 27.43%, an
Modal Bank mencapai 27,43%, mengalami peningkatan jika increase when compared to the Capital Adequacy ratio in 2023
dibandingkan dengan Rasio Kecukupan Modal tahun 2023 of 24.91%. According to Bank Indonesia regulation (PBI) Number
sebesar 24,91%. Sesuai dengan Peraturan Bank Indonesia (PBI) 20/04/PBI/2018, the minimum Capital Adequacy ratio set by
Nomor 20/04/PBI/2018, Rasio Kecukupan Modal minimum yang OJK was 14%. With the Bank’s adequacy ratio at 27.43%, the
ditetapkan OJK adalah sebesar 14%. Dengan rasio kecukupan Bank’s capital structure can cover the risks that may occur, namely
PT Bank Mandiri Taspen
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Bank berada pada tingkat 27,43%, struktur permodalan Bank market risk, credit risk, and operational risk where the ratio is
memiliki kapabilitas untuk mengcover risiko-risiko yang mungkin higher than the OJK minimum adequacy ratio and the Bank’s
terjadi, yakni risiko pasar, risiko kredit dan risiko operasional capital structure is in compliance with OJK regulations. This means
dimana rasio tersebut lebih tinggi dari rasio kecukupan minimum that Bank Mandiri Taspen has managed the Bank’s capital well
OJK dan struktur modal Bank sudah memenuhi Peraturan OJK. and has sufficient capital to protect against solvency risk.
Hal ini berarti bahwa Bank Mandiri Taspen telah mengelola
dengan baik modal Bank dan memiliki kecukupan modal untuk
melindungi dari risiko solvabilitas.
Kemampuan Membayar Utang dari Efek Ability to Pay Debt from Securities Issued
yang Diterbitkan
Kemampuan membayar utang juga dapat tercermin berdasarkan The ability to pay debts can also be reflected based on the rating
peringkat dari efek yang diterbitkan Bank Mandiri Taspen yaitu of the securities issued by Bank Mandiri Taspen, namely bonds.
obligasi. Efek yang diterbitkan secara rutin dinilai oleh lembaga Securities issued regularly are assessed by rating agencies to
pemeringkatan guna mendukung kelayakan efek. Kualitas support the eligibility of the securities. The quality of securities
efek sangat ditentukan oleh kemampuan perusahaan penerbit is largely determined by the ability of the issuing company to pay
efek dalam membayar efek nya pada saat jatuh tempo dan for the securities at maturity and their ability to pay interest or
kemampuannya membayar bunga atau kupon selama jangka coupons during the period of issuance of the securities.
waktu penerbitan efek tersebut.
Tabel Kemampuan Membayar Hutang dari Efek yang Diterbitkan
Table of Ability to Pay Debt from Securities Issued
Peringkat
Uraian Growth
Description
2024 2023
Obligasi Berkelanjutan I Tahap II Tahun 2021 Seri A
AA(idn) Oleh Fitch AA(idn) Oleh Fitch
Continuous Bonds I Phase II Year 2021 Series A
Obligasi Berkelanjutan I Tahap II Tahun 2021 Seri B
AA(idn) Oleh Fitch AA(idn) Oleh Fitch
Continous Bonds I Phase II Year 2021 Series B
Tabel Arti Peringkat Efek yang Diterbitkan
Table of Published Securities rating Meaning
Lembaga Pemeringkat Peringkat Arti Peringkat
Rating Agencies Rank Rating Meaning
Menunjukkan ekspektasi akan risiko gagal bayar yang sangat rendah relatif terhadap emiten
atau surat utang lainnya di Indonesia. Risiko kredit hanya sedikit berbeda dari emiten-emiten
Fitch Rating Indonesia atau surat-surat utang yang mendapat peringkat tertinggi di Indonesia.
AA (idn)
Indonesian Fitch Ratings Demonstrates expectations of very low default risk relative to other issuers or debt securities in
Indonesia. Credit risk is only slightly different from the highest rated issuers or debt securities
in Indonesia
Rasio Keuangan Lain Other Financial Ratios
Rasio keuangan lain Bank Mandiri Taspen antara lain adalah rasio Other financial ratios of Bank Mandiri Taspen include the rentability
rentabilitas. Rentabilitas adalah sebuah kemampuan yang dimiliki ratio. Rentability is an ability possessed by Bank Mandiri Taspento
Bank Mandiri Taspen untuk menghasilkan laba. Rasio rentabilitas generate profit. The rentability ratio is measured through the
diukur melalui rasio-rasio berikut ini: following ratios:
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Rasio Rentabilitas
Table of Rentability Ratio
(dalam % / in %)
Rasio Rentabilitas Perubahan
Rentability Ratio
2024 2023
Change
Return on Assets (ROA) 3.26% 3.27% (0.01%)
Return on Equity (ROE) 22.89% 25.23% (2.35%)
Net Interest Margin (NIM) 5.56% 5.95% (0.54%)
Beban Operasional terhadap
Pendapatan Operasional (BOPO)
69.02% 69.88% (0.87%)
Operational Cost of Operating
Income (BOPO)
Return on Assets (ROA) Return on Assets (ROA)
Rasio Return on Asset (ROA) mengalami penurunan pada posisi The Return on Asset (ROA) ratio decreased in December 2024 by
bulan Desember 2024 sebesar 0,01% atau ke posisi sebesar 0.01% or to a position of 3.26% compared to the same period
3,26% dibanding periode yang sama di tahun 2023 sebesar in 2023 of 3.27%. This was because in 2023 profit growth far
3,27%. Hal ini disebabkan karena tahun 2023 pertumbuhan laba exceeded the target.
jauh melampaui target.
Return on Equity (ROE) Return on Equity (ROE)
Rasio Return on Equity (ROE) mengalami penurunan 2,35% The Return on Equity (ROE) ratio decreased by 2.35% to 22.89%
menjadi sebesar 22,89% dibandingkan periode yang sama tahun compared to the same period in 2023 of 25.23%.
2023 sebesar 25,23%.
Net Interest Margin (NIM) Net Interest Margin (NIM)
Rasio Net Interest Margin (NIM) mengalami penurunan pada The Net Interest Margin (NIM) ratio decreased in December 2024
posisi bulan Desember 2024 sebesar 0,54% atau ke posisi by 0.54% or to a position of 5.56% compared to the same period
sebesar 5,56% dibandingkan periode yang sama tahun 2023 in 2023 of 5.95%. This was because the decline in interest income
sebesar 5,95%. Hal ini dikarenakan penurunan pendapatan on productive assets of Bank Mandiri Taspen was high enough
bunga terhadap aset produktif Bank Mandiri Taspen cukup tinggi that it was not able to maintain NIM growth.
sehingga belum mampu menjaga pertumbuhan NIM.
Beban Operasional Terhadap Pendapatan Operational Cost of Operating Income (BOPO)
Operasional (BOPO)
The BOPO ratio in December 2024 amounted to 69.02%, a
Rasio BOPO pada posisi bulan Desember 2024 sebesar 69,02% decrease of 0.87% from the same period in 2023 of 69.88%. the
menurun sebesar 0,87% dari periode yang sama tahun 2023 decrease was due to the operating expenses for the year not being
sebesar 69,88%. Penurunan tersebut disebabkan beban as large as last year’s.
operasional tahun berjalan tidak sebesar tahun lalu.
Kolektibilitas Piutang Receivable Collectability
Kolektibilitas Kredit Bank terlihat dari total kredit bermasalah (Non The collectability of the Bank’s loans can be seen from the total
Performing Loan/NPL). Rasio Kredit Bermasalah atau NPL gross non-performing loans (NPL). The ratio of non-performing loans or
dan NPL nett akhir tahun 2024 masing-masing sebesar 0,38% gross NPLs and net NPLs at the end of 2024 amounted to 0.38%
dan 0,14% membaik dari tahun 2023 yaitu sebesar 0,44% dan and 0.14% respectively, improved from 2023 which amounted
0,08%, namun demikian kualitas kredit Bank masih jauh dari to 0.44% and 0.08%, however, the Bank’s credit quality was still
ketentuan regulator sebesar maksimal 5%, sesuai POJK Nomor far from the regulatory requirement of a maximum of 5%, based
15/POJK.03/2017 tentang Penetapan Status dan Tindak Lanjut on POJK Number 15/POJK.03/2017 concerning Determination of
Pengawasan Bank Umum. Status and Follow-up Supervision of Commercial Banks.
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Tabel Rasio Non Performing Loan (NPL)
Table of Non Performing Loan (NPL) Ratio
(dalam % / in %)
Rasio Perubahan
Ratio
2024 2023
Change
Non Performing Loan (NPL) Gross 0.38% 0.44% (0.06%)
Non Performing Loan (NPL) Nett 0.14% 0.08% 0.06%
Kualitas kredit Bank dibagi berdasarkan tingkat kolektibilitasnya, The quality of the Bank’s loans is divided based on their collectability,
yaitu ke dalam kelompok lancar, dalam perhatian khusus, namely current, special mention, substandard, doubtful, and loss
kurang lancar, diragukan, dan macet. Adapun, tujuan dari groups. The purpose of classifying loans is so that banks can
pengklasifikasian kredit tersebut adalah agar bank dapat secara routinely monitor the loans that have been disbursed.
rutin melakukan monitoring terhadap kredit-kredit yang telah
disalurkan.
Kredit yang diberikan yang telah direstrukturisasi oleh Bank The loans granted that have been restructured by the Bank based
berdasarkan kolektibilitas OJK pada tanggal 31 Desember 2024 on OJK’s collectibility as of December 31, 2024 and 2023 were
dan 2023 adalah sebagai berikut: as follows:
Tabel Kredit Yang Diberikan Yang Telah Direstrukturisasi
Table of Restructured Loans Given
(dalam jutaan Rupiah / in IDR million)
Perubahan
2024 2023
Changes
Uraian
Description Komposisi (%) Komposisi (%) Komposisi (%)
(Rp) Composition (Rp) Composition (Rp) Composition
(%) (%) (%)
Lancar
30,961 78.87% 53,019 80.64% (22,058) (1.77%)
Current
Dalam Perhatian Khusus
6,875 17.51% 10,120 15.39% (3,245) 2.12%
Special Mention
Kurang lancar
365 0.93% 706 1.07% (341) (0.14%)
Sub-standard
Diragukan
357 0.91% 589 0.90% (232) 0.01%
Doubtful
Macet
698 1.78% 1,317 2.00% (619) (0.22%)
Loss
Total 39,256 100.00% 65,751 100.00% (26,495) 0.00%
Suku Bunga Dasar Kredit Prime Lending Rate
Suku Bunga Dasar Kredit (SBDK) digunakan sebagai dasar The Prime Lending Rate is used as the basis for determining the
penetapan suku bunga kredit yang akan dikenakan oleh kepada credit interest rate that will be charged to customers. SBDK has
nasabah. SBDK belum memperhitungkan komponen estimasi not taken into account the estimated risk premium component,
premi risiko yang besarnya tergantung dari penilaian Bank the amount of which depends on the Bank’s assessment of the
terhadap risiko masing-masing debitur atau kelompok debitur. risk of each debtor or group of debtors. Thus, the amount of
Dengan demikian, besarnya suku bunga kredit yang dikenakan loan interest charged to debtors is not necessarily the same as the
kepada debitur belum tentu sama dengan SBDK. Dalam kredit prime lending rate. Non-KPR consumption credit does not include
Konsumsi non KPR tidak termasuk penyediaan dana melalui kartu providing funds through credit cards and unsecured loans (KTA).
kredit dan kredit tanpa agunan (KTA).
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Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Tabel Suku Bunga Dasar Kredit Per Akhir Tahun 2024
Table of Prime Lending Rate in The End of 2024
Suku Bunga Dasar Kredit (Prime Lending Rate)
Prime Lending Rate
Berdasarkan Segmen Bisnis UMKM
Based on MSME Business Segment
Kredit Konsumsi
Consumption Loans
Menengah Retail Mikro
Intermediate Retail Micro Non KPR
KPR
Non Home Mortgage
Home Mortgage (KPR)
(Non KPR)
8.46% 11.89% 10.75% - 10.87%
Fund Interest Rate
Suku Bunga Pendanaan
The information on competitive savings interest rates, deposits,
Informasi suku bunga tabungan, deposito dan giro Bank Mandiri and current accounts at Bank Mandiri Taspen is presented as
Taspen yang bersaing dan kompetitif disajikan sebagai berikut: follows:
Tabel Suku Bunga Pendanaan Per Akhir Tahun 2024
Table of Fund Interest Rate in The End of 2024
Produk DPK
Saldo Bunga Third Party Funds (TPF)
Balance Interest Rates Product
GIRO Current Account
0 - Rp2,5 juta
Giro 0.00% Current Account
0 - Rp2,5 million
> Rp2,5 juta - Rp100 juta
1.50%
> Rp2,5 million - Rp100 million
> Rp100 juta
2.50%
> Rp100 million
0 - Rp100 juta
Giro Prima 0.00% Prime Current Account
0 - Rp100 million
> Rp100 juta - Rp5 miliar
2.00%
> Rp100 million - Rp5 billion
> Rp5 miliar
3.50%
> Rp5 billion
TABUNGAN SAVINGS
Tabungan siMantap/Si mantap 0 - Rp500 ribu siMANTAP Savings / Si mantap
0.00%
Pensiunan 0 - Rp500 thousand Pensiunan
Rp500 ribu - Rp5 juta
1.00%
Rp500 thousand - Rp5 million
Rp5 juta - Rp100 juta
1.25%
Rp5 million - Rp100 million
Rp100 juta - Rp500 juta
1.50%
Rp100 million - Rp500 million
> Rp500 juta
1.75%
> Rp500 million
Minimal setoran Rp100 ribu/bulan
Tabungan siMantap Berjangka Minimum deposit of IDR100 thousand 5.00% siMantap Fixed Terms Savings
per month
Tabunganku 1.00% Tabunganku
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2024 Annual Report
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Produk DPK
Saldo Bunga Third Party Funds (TPF)
Balance Interest Rates Product
DEPOSITO DEPOSITS
Minimal Pokok Rp1 juta
1 bulan 3.50% 1 month
IDR1 million Minimum Initial Deposits
Minimal Pokok Rp1 juta
3 bulan 3.50% 3 month
IDR1 million Minimum Initial Deposits
Minimal Pokok Rp1 juta
6 bulan 3.50% 6 month
IDR1 million Minimum Initial Deposits
Minimal Pokok Rp1 juta
12 bulan 3.50% 12 month
IDR1 million Minimum Initial Deposits
Minimal Pokok Rp1 juta
24 bulan 3.50% 24 month
IDR1 million Minimum Initial Deposits
Kualitas Aset Produktif The Quality of Productive Assets
Total aset produktif tahun 2024 sebesar Rp65,23 triliun, meningkat The amount of productive assets in 2024 was IDR65.23 trillion, the
dibandingkan dengan tahun 2023 sebesar Rp59,95 triliun. Pada number had increased compared to 2022 with IDR59.95 trillion.
tahun 2024, kualitas aset produktif yang termasuk kategori lancar In 2024, the quality of productive assets that fell into the current
sebesar Rp65,23 triliun, dengan komposisi terbesar berasal dari category was IDR65.23 trillion, with the largest composition
kredit yang diberikan sebesar Rp45,86 triliun. coming from the given loans amounting to IDR45.86 trillion.
Tabel Kualitas Aset Produktif
Table of The Quality of Productive Assets
(dalam jutaan Rupiah / in IDR million)
2024 2023
Aset Dalam Dalam
Produktif Kurang Kurang
Perhatian Perhatian
Productive Lancar Lancar Diragukan Macet Lancar Lancar Diragukan Macet
Khusus Total Khusus Total
Assets Current Sub Doubtful Loss Current Sub Doubtful Loss
Special Special
Standard Standard
Mention Mention
Kredit yang
diberikan 45,860.204 225,805 69,121 53,572 52,713 46,261,415 40,989,608 179,589 57,825 54,206 69,559 41,350,787
Given loans
Surat
Berharga - SBI
5,302,015 - - - - 5,302,015 6,482,799 - - - - 6,482,799
Securities
- SBI
Surat
Berharga -
NCD/Obligasi/
Revo 14,006,673 - - - - 14,006,673 12,078,814 - - - - 12,078,814
Securities -
NCD/Bonds/
Revo
Surat
Berharga -
EBA - - - - - - 1,092 - - - - 1,092
Securities -
EBA
Penempatan
47,978 - - - - 47,978 28,294 - - - - 28,294
Placements
Penyertaan
- - - - - - - - - - - -
Attachments
Fasilitas
Kredit Yang
Belum Ditarik
1,621 - - - - 1,621 1,515 - - - - 1,515
Undrawn
Loans
Facilities
Garansi Yang
Diberikan
- - - - - - - - - - - -
Provided
Guarantee
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
2024 2023
Aset Dalam Dalam
Produktif Kurang Kurang
Perhatian Perhatian
Productive Lancar Lancar Diragukan Macet Lancar Lancar Diragukan Macet
Khusus Total Khusus Total
Assets Current Sub Doubtful Loss Current Sub Doubtful Loss
Special Special
Standard Standard
Mention Mention
Aset Lainnya
11,523 - - - 8,394 19,917 - - - - 9,128 9,128
Other Assets
Total Aset
Produktif
Total of 65,230,014 225,805 69,121 53,572 61,107 65,639,619 59,582,122 179,589 57,825 54,206 78,687 59,952,429
Productive
Assets
Fee Based Income Fee Based Income
Penurunan fee based Bank Mandiri Taspen disebabkan oleh The decrease in fee-based income at Bank Mandiri Taspen was
penurunan pendapatan penerimaan pokok kredit hapus buku caused by a decrease in the principal income from nonperforming
diimbangi dengan peningkatan pendapatan fee asuransi. loans, offset by an increase in insurance fee income. The fee-based
Pertumbuhan fee based income Bank Mandiri Taspen tahun 2024 income growth of Bank Mandiri Taspen in 2024 experienced a
mengalami peningkatan sebesar 9,46% secara (yoy) atau meningkat increase of 9.46% year-on-year, increasing from IDR384.59 billion
dari Rp384,59 miliar menjadi Rp420,97 miliar di tahun 2024. to IDR420.97 billion in 2024.
Selanjutnya untuk menambah source fee based ke depan maka Bank Furthermore, to enhance fee-based income sources in the future,
Mandiri Taspen di tahun 2025 telah mengembangkan beberapa Bank Mandiri Taspen has developed several alternative products
alternatif produk dan infrastruktur layanan berbasis digital. and digital service infrastructure in 2025.
Tabel Fee Based Income
Table of Fee Based Income
(dalam miliar / in IDR billion)
Pertumbuhan
Growth
Komponen 2024 2023 Components
(Nominal)
(%)
(Nominal)
Pendapatan Keuntungan Income from Securities
1,355 1,896 (541) (28.52%)
Penjualan Surat Berharga Trading Earnings
Pol Fee Administrasi Savings Administration
4,442 3,656 786 21.49%
Tabungan Fee
Pol Denda Tabungan
1,868 2,271 (403) (17.76%) Timed Savings Penalty
Berjangka
Pol Denda Pencairan Early Withdrawal Penalty
3,760 3,274 486 14.84%
Deposito dipercepat for Time Deposit
Pol Fee Asuransi 80,177 91,646 (11,469) (12.51%) Insurance Fee
Pol Denda Kredit 44,264 48,367 (4,103) (8.48% Loans Penalty
Pol Administrasi Passive Savings
4,048 3,974 74 1.87%
Tabungan Pasif Administration
Pol Administrasi Kredit 56,302 38,522 17,780 46.16% Loans Administration
Pol Fee E-Channel 50,921 34,321 16,600 48.37% E-Channel Fee
Pol Penerimaan Pokok Written-Off Initial Loans
156,200 116,796 39,404 33.74%
Kredit Hapus Buku Income
Pol Fee Pengalihan Aset 0 1,079 (1,079) (100.00%) Assets Transfer Fee
Lainnya 17,630 38,792 (21,162) (54.55%) Others
Total 420,966 384,593 36,373 9.46% Total
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Struktur Modal Capital Structure
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
dan Dasar Pemilihan and Selection Basis
Bank Mandiri Taspen menyusun Rencana Permodalan berdasarkan Bank Mandiri Taspen prepares a Capital Plan based on a review and
telaah dan penilaian atas kebutuhan kecukupan permodalan assessment of the required capital adequacy needs and combines
yang dipersyaratkan dan mengkombinasikannya dengan tinjauan it with a review of the latest economic developments. The Capital
perkembangan ekonomi terkini. Rencana Permodalan tersebut Plan is prepared by the Board of Directors as part of the Bank’s
disusun oleh Direksi sebagai bagian dari Rencana Bisnis Bank dan Business Plan and approved by the Board of Commissioners. The
disetujui oleh Dewan Komisaris. Bank Mandiri Taspen senantiasa Board of Commissioners and Directors always evaluate the capital
menghubungkan tujuan keuangan dan kecukupan modal structure by linking financial objectives and capital adequacy to
terhadap risiko melalui proses perencanaan modal. Demikian pula risks through the capital planning process. The same goes for
dengan bisnis yang didasarkan pada permodalan dan persyaratan businesses that were based on the Bank’s capital and liquidity
likuiditas Bank. Kebutuhan permodalan tersebut direncanakan requirements. The capital requirement is planned discussed on a
dan didiskusikan secara rutin dengan didukung data-data analisis. regular basis supported by analytical data.
Kebijakan manajemen terkait permodalan tersebut ditujukan untuk The management policy related to capital is intended to ensure
memastikan bahwa Bank Mandiri Taspen memiliki modal yang kuat that Bank Mandiri Taspen has strong capital and creates a strong
dan menciptakan struktur permodalan yang kuat untuk mendukung capital structure to support the current business expansion
strategi pengembangan ekspansi usaha saat ini dan mempertahankan development strategy and maintain sustainable development in
kelangsungan pengembangan di masa mendatang. Selain itu, the future. In addition, the capital policy is set to comply with the
kebijakan permodalan ditetapkan untuk memenuhi ketentuan capital adequacy requirements set by the regulator and to ensure
kecukupan permodalan yang ditetapkan oleh regulator serta that the Bank’s capital structure is efficient.
memastikan agar struktur permodalan Bank telah efisien.
Rincian Struktur Modal Capital Structures
Pada 2024, Bank Mandiri Taspen memiliki jumlah modal inti dan In 2024, Bank Mandiri Taspen owned core and supplementary
modal pelengkap sebesar Rp7,47 triliun, jumlah tersebut lebih capitals amounted IDR7.47 trillion, which was higher than the
tinggi dibandingkan modal inti dan modal pelengkap tahun 2023 core capital and supplementary capital in 2023, which amounted
yang sebesar Rp6,12 triliun. to IDR6.12 trillion.
Tabel Rincian Struktur Modal
Table of Capital Structures
Posisi Tanggal
Laporan Posisi Tanggal
31 Desember Laporan
2024 31 Desember 2023
Komponen Modal Report Date Perubahan
Report Date Position
Capital Components Position Change
December 31, 2023
December 31,
2024
Bank Bank
A Modal Inti (Tier 1)
7,469,576 6,124,543 1,345,034
Core Capital (Tier 1)
1. Modal Inti Utama
7,469,576 6,124,543 1,345,034
Common Equity Tier 1 (CET 1)
1.1 Modal Disetor (Setelah dikurangi Treasury Stock)
819,304 819,304 -
Paid-in Capital (After deducting Treasury Stock)
1.2 Cadangan Tambahan Modal
6,980,611 4,285,585 2,695,026
Additional Capital Reserves
1.2.1 Faktor Penambah
7,088,120 4,357,903 2,730,217
Enhancing Factors
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Posisi Tanggal
Laporan Posisi Tanggal
31 Desember Laporan
2024 31 Desember 2023
Komponen Modal Report Date Perubahan
Report Date Position
Capital Components Position Change
December 31, 2023
December 31,
2024
Bank Bank
1,2,1,1 Pendapatan Komprehensif Lainnya
23,411 23,167 244
Other Comprehensive Income
1,2,1,1,1 Selisih lebih penjabaran laporan
keuangan
- - -
Difference in translation of
financial statements
1,2,1,1,2 Potensi keuntungan dari
peningkatan nilai wajar aset
keuangan dalam kelompok
tersedia untuk dijual
23,411 23,167 244
The potential gain from an
increase in the fair value of
financial assets classified as
available for sale
1,2,1,1,3 Saldo surplus revaluasi aset tetap
Fixed asset revaluation surplus - - -
balance
1,2,1,2 Cadangan Tambahan Modal Lainnya
7,064,709 5,628,100 1,436,609
Other disclosed reserves
1,2,1,2,1 Agio
1,349,508 1,349,508 -
Agio
1,2,1,2,2 Cadangan Umum
163,861 163,861 -
General Reserves
1,2,1,2,3 Laba tahun-tahun lalu
3,973,790 2,705,327 -
Previous year’s profit
1,2,1,2,4 Laba tahun berjalan
1,577,550 1,409,403 -
Profit for the year
1,2,1,2,5 Dana setoran modal
- - -
Fund for paid up capital
1,2,1,2,6 Lainnya
- - -
Others
1.2.2 Faktor Pengurang
(107,509) (28,520) -
Deduction Factors
1,2,2,1 Pendapatan komprehensif lainnya
(101,049) (22,239) --
Other comprehensive income
1,2,2,1,1 Selisih kurang penjabaran
laporan keuangan
- -
Difference under translation of
financial statements
1,2,2,1,2 Potensi kerugian dari penurunan
nilai wajar aset keuangan dalam
kelompok tersedia untuk dijual
(101,049) (22,239) -
Potential loss from impairment
of fair value of financial assets
classified as available for sale
1,2,2,2 Cadangan tambahan modal lainnya
(6,281) (6,281) -
Other Disclosed Reserves
1.2.2.2.1 Disagio
- - -
Disagio
1.2.2.2.2 Rugi tahun-tahun lalu
- - -
Previous years’ losses
1.2.2.2.3 Rugi tahun berjalan
- - -
Current year loss
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Posisi Tanggal
Laporan Posisi Tanggal
31 Desember Laporan
2024 31 Desember 2023
Komponen Modal Report Date Perubahan
Report Date Position
Capital Components Position Change
December 31, 2023
December 31,
2024
Bank Bank
1.2.2.2.4 Selisih kurang antara Penyisihan
Penghapusan Aset (PPA) dan
Cadangan Kerugian Penurunan
Nilai (CKPN) atas aset produktif
- - -
Difference between Allowance
for Asset Losses (PPA) and
Allowance for Impairment Losses
(CKPN) on productive assets
1.2.2.2.5 Selisih kurang jumlah
penyesuaian nilai wajar dari
instrumen keuangan dalam
Trading Book
- - -
The difference is less than the
fair value adjustment amount
of financial instruments in the
Trading Book
1.2.2.2.6 PPA aset non produktif yang
wajib di bentuk
(6,281) (6,281) -
PPA of non-productive assets
that must be established
1.2.2.2.7 Lainnya
- - -
Others
1.3 Kepentingan Non Pengendali yang Dapat
Diperhitungkan
- - -
Non-Controlling Interests That Can Be Taken Into
Account
1.4 Faktor Pengurang Modal Inti Utama
(330.339) (317.508) (12.831)
Deduction Factors for Main Core Capital
1.4.1 Perhitungan Pajak Tangguhan
(202.112) (272.631) 70.519
Deferred Tax Calculation
1.4.2 Goodwill
- - -
Goodwill
1.4.3 Seluruh aset tidak berwujud lainnya
(128.227) (44.877) (83.350)
All other intangible assets
1.4.4 Penyertaan yang diperhitungkan sebagai faktor
pengurang - - -
Investment calculated as a deduction factor
1.4.5 Kekurangan modal pada perusahaan anak asuransi
- - -
Lack of capital in the insurance subsidiary
1.4.6 Eksposur sekuritisasi
- - -
Securitization exposure
1.4.7 Faktor pengurang modal inti utama lainnya
- - -
Another major deduction factor for core capital
1.4.7.1 Penempatan dana pada instrumen AT 1
dan/atau Tier 2 pada bank lain
- - -
Placement of funds in AT 1 and / or Tier 2
instruments with other banks
1.4.7.2 Kepemilikan silang pada entitas lain yang
diperoleh berdasarkan peralihan karena
hukum, hibah, atau hibah wasiat
- - -
Cross-ownership in another entity that is
obtained by virtue of a legal transfer, grant
or testament grant
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Posisi Tanggal
Laporan Posisi Tanggal
31 Desember Laporan
2024 31 Desember 2023
Komponen Modal Report Date Perubahan
Report Date Position
Capital Components Position Change
December 31, 2023
December 31,
2024
Bank Bank
2. Modal Inti Tambahan
- - -
Additional Tier 1 (AT-1)
2.1 Instrumen yang memenuhi persyaratan AT-1
- - -
Instruments that meet AT-1 requirements
2.2 Agio/disagio
- - -
Agio/disagio
2.3 Faktor Pengurang Modal Inti Tambahan
- - -
Deduction Factors for Additional Core Capital
2.3.1 Penempatan dana pada instrumen AT 1 dan/atau
Tier 2 pada bank lain
- - -
Placement of funds in AT 1 and / or Tier 2
instruments with other banks
2.3.2 Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau
hibah wasiat - - -
Cross-ownership in another entity that is obtained
by virtue of a legal transfer, grant or testament grant
B Modal Pelengkap (Tier 2)
332.969 305.173 27.797
Supplementary Capital (Tier 2)
1. Instrumen modal dalam bentuk saham atau lainnya yang
memenuhi persyaratan Tier 2
- - -
Capital instruments in the form of shares or others that
meet Tier 2 requirements
2. Agio/disagio
- - -
Agio/disagio
3. Cadangan umum PPA atas aset produktif yang wajib
dibentuk (paling tinggi 1,25% ATMR Risiko Kredit)
332.969 305.173 27.797
General reserves for PPA for productive assets that must be
formed (maximum 1.25% Credit Risk RWA)
4. Faktor Pengurang Modal Pelengkap
Supplementary Capital
4.1 Sinking Fund - - -
4.2 Penempatan dana pada instrumen Tier 2 pada bank
lain
- - -
Placement of funds in Tier 2 instruments with other
banks
4.3 Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum. hibah. atau
hibah wasiat - - -
Cross-ownership in another entity that is obtained by
virtue of a legal transfer. grant or will grant
Total Modal
7.802.545 6,429,715 1,372,831
Total Capital
ASET TERTIMBANG MENURUT RISIKO
RISK WEIGHTED ASSETS
ATMR RISIKO KREDIT
26,499,997 24,242,371 2,257,626
ATMR CREDIT RISK
ATMR RISIKO PASAR
- - -
ATMR MARKET RISK
ATMR RISIKO OPERASIONAL
1,949,063 1,573,320 375,743
ATMR OPERATIONAL RISK
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Posisi Tanggal
Laporan Posisi Tanggal
31 Desember Laporan
2024 31 Desember 2023
Komponen Modal Report Date Perubahan
Report Date Position
Capital Components Position Change
December 31, 2023
December 31,
2024
Bank Bank
TOTAL ATMR
28,449,060 25,815,690 2,633,370
TOTAL ATMR
RASIO KPMM SESUAI PROFIL RISIKO (%)
8.00 8.00 -
KPMM RATIO ACCORDING TO RISK PROFILE (%)
RASIO KPMM
RATIO KPMM
Rasio CET 1 (%)
26.26 23.72 2.53
CET 1 Ratio (%)
Rasio Tier 1 (%)
26.26 23.72 2.53
Tier 1 Ratio (%)
Rasio Tier 2 (%)
1.17 1.18 (0.01)
Tier 2 Ratio (%)
Rasio KPMM (%)
27.43 24.91 2.52
KPMM Ratio (%)
CET 1 UNTUK BUFFER (%)
19.43 16.91 2.52
CET 1 FOR BUFFERS (%)
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK (%)
PERCENTAGE OF BUFFERS REQUIRED TO MEET BY BANKS (%)
Capital Conservation Buffer (%)
2.5 2.5 2.5
Capital Conservation Buffer (%)
Countercyclical Buffer (%)
- - -
Countercyclical Buffer (%)
Capital Surcharge untuk Bank Sistemik (%)
- - -
Capital Surcharge for Systemic Banks (%)
Penjelasan lebih rinci mengenai Struktur Permodalan dan A more detailed explanation regarding Capital Structure and Risk
Pengungkapan Informasi Eksposur Risiko disajikan secara terpisah Exposure Information Disclosure is presented separately in the
pada Bab Informasi Eksposur Risiko dan Permodalan dalam Capital and Risk Exposure Information Chapter in this Annual
Laporan Tahunan ini. Report.
Ikatan Material Investasi Barang Modal Material Investments in Capital Goods
Ikatan material terkait investasi barang modal yang berlangsung Material investments related to capital goods during 2023 and
selama tahun 2023 dan 2024 diuraikan sebagai berikut. 2024 period presented as follows
Tabel Ikatan Material Terkait Investasi Barang Modal
Table of Material Investments in Capital Goods
Nama Pihak Jenis Ikatan Realisasi
Parties Investment Types Realization
2024
Pengadaan Perangkat IT Rp37 miliar
PT Structured Services
IT Device Procurement IDR37 billion
Pengadaan Perangkat IT Rp24 miliar
PT Clarus Innovace Teknologi
IT Device Procurement IDR24 billion
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Management Discussion and Analysis of Bank Performance
Nama Pihak Jenis Ikatan Realisasi
Parties Investment Types Realization
Pengadaan Perangkat IT Rp22 miliar
PT Mastersystem Infotama
IT Device Procurement IDR22 billion
Pengadaan Perangkat IT Rp15 miliar
PT Mastersystem Infotama
IT Device Procurement IDR15 billion
2023
Pengadaan Perangkat Network Load Balancer di Data Center. Rp5,48 miliar
PT Mastersystem Infotama
Procurement of Network Load Balancer Devices at the Data Center. IDR5.48 billion
Pengadaan Environment Monitoring Tools Data Center. Rp240,72 juta
PT Packet System Indonesia
Procurement of Environment Monitoring Tools Data Center IDR240.72 million
Pengadaan Upgrade Perangkat Hardware DC and DRC. Rp12,08 miliar
Procurement of Hardware Upgrade IDR12.08 billion
PT Mitra Integrasi Informatika
Pengadaan Hardware Object Storage NetApp Storage Grid. Rp4,66 miliar
Procurement of Hardware Object Storage NetApp Storage Grid. IDR4.66 billion
Pengadaan Identity Management - Single Sign On Rp827,17 juta
PT Difini Teknologi
Procurement of Identity Management - Single Sign On IDR827.17 million
Implementasi Performance Testing Tools. Rp133,20 juta
PT Alpha Citra Siber Indonesia
Implementation Performance Testing Tools IDR133.20 million
Tujuan Ikatan The Purpose of the Bonds
Ikatan material yang dimiliki oleh Bank Mandiri Taspen bertujuan The material commitment owned by Bank Mandiri Taspen aims as
sebagai komitmen pembelian barang modal yang telah a commitment to purchase capital goods that have been planned
direncanakan dalam Rencana Bisnis Bank (RBB). in the Bank’s Business Plan (RBB).
Sumber Dana Source of Funds
Sumber dana yang digunakan dalam pembelian barang modal The source of funds used in the purchase of capital goods comes
berasal dari modal Bank Mandiri Taspen yang telah dianggarkan from the capital of Bank Mandiri Taspen which has been budgeted
selama tahun berjalan. for the current year.
Mata Uang Currency
Seluruh transaksi yang dilakukan dalam rangka pengikatan All transactions carried out in the context of material binding for
material untuk belanja modal adalah dalam mata uang Rupiah. capital expenditures are in Rupiah.
Langkah Perlindungan Risiko Mata Uang Currency Risk Protection Measures
Karena seluruh transaksi pengikatan dan belanja modal dilakukan Because all commitments and capital expenditure transactions
dalam mata uang Rupiah, maka Bank Mandiri Taspen tidak perlu are carried out in Rupiah, Bank Mandiri Taspen does not need to
melakukan perlindungan atas risiko perlindungan atas mata uang. protect against currency risk.
Investasi Barang Modal Capital Goods Investment
Investasi berupa barang modal (capital expenditure) merupakan Investment in the form of capital goods (capital expenditure) was
aktivitas pengeluaran dana yang digunakan untuk membeli an activity of disbursing funds used to purchase a number of fixed
sejumlah aset tetap atau menambah nilai aset tetap yang assets or add value to fixed assets which are expected to provide
diharapkan dapat memberikan nilai manfaat di masa depan. value in the future.
Jenis dan Nilai Investasi Types and Investment Values
Berikut adalah informasi investasi barang modal yang dilakukan The information on capital goods investment conducted by Bank
oleh Bank Mandiri Taspen. Mandiri Taspen presented as follow.
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Tabel Investasi Barang Modal
Table of Capital Good Investments
(dalam Rupiah Penuh / in full IDR)
Penambahan Investasi Penambahan Investasi
Tahun 2024 Tahun 2023 Perubahan
Jenis Type
Additional Investment in Additional Investment in Changes
2024 2023
Tanah - - Land
Bangunan 81,145,112 8,654,067,712 (8,572,922,600) Properties
Kendaraan - - - Vehicles
Hardware 53,456,197,112 45,914,791,818 7,541,405,294 Hardware
Software 11,645,275,061 8,402,636,638 3,242,638,423 Software
Inventaris Kantor 10,714,632,711 11,259,409,200 (544,776,489) Office Invetories
Total 75,897,249,996 74,230,905,368 1,666,344,628 Total
Total penambahan investasi barang modal tahun 2024 sebesar The total addition of capital goods investment in 2024 amounted
Rp75,89 miliar. Peningkatan investasi tersebut terutama dari to IDR75.89 billion. The increase in investment was mainly from
penambahan hardware dan software untuk mendukung the addition of hardware and software to support digitalization
digitalisasi dan peningkatan keamanan sistem IT. and increase the security of IT systems.
Tujuan Investasi Investment Purpose
Investasi barang modal ini bertujuan untuk mendukung kelancaran This investment in capital goods aims to support the smooth
kegiatan operasional Bank Mandiri Taspen. operation of Bank Mandiri Taspen.
Komitmen dan Kontinjensi Commitments and Contingencies
Akun-akun di bawah ini merupakan akun-akun yang dicatat di The accounts below are accounts recorded in the extra-comtable
laporan posisi keuangan ekstra komtabel (off balance sheet) yang Financial Position Report (off balance sheet) which are described
diuraikan dalam bentuk tabel sebagai berikut. in tabular form as follows.
Tabel Komitmen dan Kontinjensi
Table of Capital Good Investments
(dalam jutaan Rupiah / in IDR million)
Uraian 2024 2023 Description
KOMITMEN KOMITMEN
Liabilitas komitmen Commitments Liability
Fasilitas kredit nasabah yang belum ditarik Undrawn Costumer Loans Facilities
Committed 1,621 1,515 Committed
Liabilitas komitmen - neto 1,621 1,515 Commitment Liability – neto
KONTINJENSI CONTINGENCY
Tagihan kontinjensi Contingency Bills
Pendapatan bunga dalam penyelesaian 32,268 22,007 Income from Interest Settlement
Kredit hapus buku 762,262 593,055 Written-Off loans
Total tagihan kontinjensi 794,530 615,062 Total of Contingency Bills
Liabilitas komitmen dan kontinjensi - neto 792,909 613,547 Commitment Liability and Contingency – neto
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Informasi dan Fakta Material Setelah Information and Material Facts After
Tanggal Laporan Akuntan the Date of the Accountant’s Report
Dalam rangka penambahan modal kerja Perseroan dalam rangka In order to increase the Company’s working capital for credit
kegiatan usaha penyaluran kredit maka Bank Mandiri Taspen distribution business activities, Bank Mandiri Taspen was currently
sedang melakukan proses penerbitan Obligasi PUB II Bank in the process of issuing PUB II Bank Mantap Bonds Phase 1 for the
Mantap Tahap 1 tahun 2025 dengan nilai emisi PUB II sebesar year 2025 with a PUB II emission value of IDR 3,000,000,000 (three
Rp3.000.000.000 (tiga triliun rupiah), untuk tahap I di tahun trillion rupiah, for Phase 1 in 2025 (Quarter 1/2025), a maximum
2025 (Quarter 1/2025) akan diterbitkan sebanyak-banyaknya of IDR 1,500,000,000 (one trillion five hundred billion rupiah) will
Rp1.500.000.000 (satu triliun lima ratus miliar rupiah). Registrasi be issued. Phase I registration was conducted on March 3, 2025,
tahap I telah dilakukan pada tanggal 3 Maret 2025 dan registrasi and phase II registration on March 25, 2025.
tahap II tanggal 25 Maret 2025.
Atas rencana penerbitan obligasi tersebut akan memberikan The bond issuance plan will have an impact on business
dampak peningkatan bisnis terutama pada modal kerja untuk improvement, especially on working capital for lending, but
penyaluran kredit namun dapat juga menimbulkan risiko yaitu can also pose a risk, namely credit risk arising from the failure
risiko kredit yang timbul sebagai akibat kegagalan debitur dan/ of debtors and / or other parties to fulfill their obligations to
atau pihak lain dalam memenuhi kewajibannya kepada Perseroan. the Company. For this reason, the management has developed
Untuk itu manajemen telah memiliki memiliki strategi dalam strategies to mitigate the arising risks.
memitigasi risiko-risiko yang timbul.
Prospek Usaha dan Strategi Ke Depan Business Prospects and Future
Tahun 2025 Strategies in 2025
Pertumbuhan ekonomi dunia pada 2025 diprakirakan sebesar In 2025, the global economic growth is estimated by 3.2%.
3,2%. Ketidakpastian global tetap tinggi akibat kebijakan tarif Global uncertainty remains high due to the increasingly broad US
impor Amerika Serikat (AS) yang makin luas. Di AS, kebijakan import tariff policy. In the US, the import tariff policy has resulted
tarif impor berdampak pada laju pertumbuhan ekonomi yang in slower economic growth amidst increasing fiscal incentives,
lebih lambat di tengah meningkatnya pemberian insentif fiskal, while the rate of inflation decline, which has not been as fast as
sementara laju penurunan inflasi tidak secepat yang diprakirakan. expected. The economies of Europe, Japan, and India have also
Ekonomi Eropa, Jepang, dan India juga terkena dampak rambatan been affected by the spillover of the US import tariff policy amidst
kebijakan tarif impor AS tersebut di tengah permintaan domestik domestic demand that has not increased due to low business
yang belum meningkat akibat keyakinan usaha yang rendah dan confidence and slowing exports. Meanwhile, the weakening of
ekspor yang melambat. Sementara itu, pelemahan pertumbuhan China’s economic growth as a result of the US import tariff policy
ekonomi Tiongkok sebagai akibat kebijakan tarif impor AS has been restrained by the policy of widening the 2025 fiscal
tertahan dengan kebijakan pelebaran defisit fiskal 2025 dari yang deficit from the target.
ditargetkan.
Di tengah dinamika global yang penuh tantangan, pertumbuhan Amidst the challenging global dynamics, Indonesia’s economic
ekonomi Indonesia tetap terjaga dengan baik. Konsumsi growth remained well-maintained. Household consumption
rumah tangga tetap baik meskipun perlu terus didorong guna remained good although it required to be continuously
memanfaatkan keyakinan konsumen yang terjaga, dukungan encouraged to take advantage of maintained consumer
belanja Pemerintah terkait pemberian Tunjangan Hari Raya confidence, support from government spending related to the
(THR) dan belanja sosial, serta peningkatan musiman permintaan provision of Eid Allowances (THR) and social spending, as well
menjelang perayaan Idulfitri 1446 H. Investasi swasta juga perlu as seasonal increases in demand ahead of the Eid al-Fitr 1446 H
makin ditingkatkan guna mengoptimalkan keyakinan produsen celebration. Private investment also required further increasing
yang tecermin pada Prompt Manufacturing Index (PMI) Bank to optimize producer confidence as reflected in the expansive
Indonesia yang ekspansif, terutama pada meningkatnya volume Bank Indonesia Prompt Manufacturing Index (PMI), mainly in the
pesanan. Dari eksternal, ekspor nonmigas meningkat pada Februari increasing volume of orders. Externally, non-oil and gas exports
2025 ditopang terutama komoditas minyak kelapa sawit dan increased in February 2025, specially supported by palm oil and
kendaraan bermotor. Secara sektoral, lapangan usaha pertanian motor vehicle commodities. Sectorally, the agricultural business
diprakirakan meningkat didorong panen raya, sedangkan sektor sector was predicted to increase driven by the main harvest, while
pertambangan dan industri pengolahan melambat dipengaruhi the mining and processing industry sectors slowed down due to
permintaan eksternal yang menurun. declining external demand.
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Dengan mempertimbangkan perkembangan tersebut, Bank Considering these developments, Bank Indonesia predicted that
Indonesia memprakirakan pertumbuhan ekonomi 2025 tetap the 2025 economic growth will remain good in the range of 4.7%-
baik dalam kisaran 4,7%-5,5%. Ke depan, Bank Indonesia 5.5%. Going forward, Bank Indonesia would optimize its policy
terus mengoptimalkan bauran kebijakannya untuk tetap mix to maintain stability and encourage sustainable economic
menjaga stabilitas dan mendorong pertumbuhan ekonomi growth. Macroprudential policy stimulus and acceleration of
berkelanjutan. Stimulus kebijakan makroprudensial dan akselerasi payment transaction digitalization were contiously optimized
digitalisasi transaksi pembayaran terus dioptimalkan sehingga so that they synergized with the Government’s fiscal stimulus in
bersinergi dengan stimulus fiskal Pemerintah dalam mendorong encouraging economic growth. Bank Indonesia also continuously
pertumbuhan ekonomi. Bank Indonesia juga terus mendukung supported the implementation of the Government’s Asta Cita
penuh implementasi program Asta Cita Pemerintah, termasuk program, including for economic financing, digitalization, and
untuk pembiayaan ekonomi, digitalisasi, serta hilirisasi dan downstreaming and food security.
ketahanan pangan.
Sejalan dengan proyeksi pertumbuhan ekonomi yang stabil In line with the projection of stable economic growth in 2025,
pada 2025, pertumbuhan kredit perbankan Indonesia juga Indonesian banking loan growth was also expected to increase
diperkirakan akan meningkat dalam kisaran sasaran 11%-13%. within the target range of 11%-13%. This increase was driven
Peningkatan ini didorong oleh prospek ekonomi nasional yang by the national economic outlook, which remained positive, and
tetap positif, serta dukungan dari kebijakan makroprudensial support from accommodative macroprudential policies from Bank
yang akomodatif dari Bank Indonesia. Di samping itu, Indonesia. In addition, various incentive policies provided by the
berbagai kebijakan insentif yang diberikan Pemerintah turut Government also played a role in driving loan demand. Along
berperan dalam mendorong permintaan kredit. Seiring dengan with the improving credit outlook, Third Party Funds (TPF) were
membaiknya prospek kredit, Dana Pihak Ketiga (DPK) juga also expected to grow by around 10% in 2025, supported by
diperkirakan tumbuh sekitar 10% pada 2025, didukung the potential for monetary policy easing, which could strengthen
oleh potensi pelonggaran kebijakan moneter yang dapat liquidity in the financial system.
memperkuat likuiditas di sistem keuangan.
Perkembangan positif tersebut tercermin dalam realisasi This positive development was reflected in the realization of high
pertumbuhan kredit perbankan yang tetap tinggi sebagai banking loan growth as an effort to support the rate of economic
upaya mendukung laju pertumbuhan ekonomi. Pada growth. In February 2025, loan grew by 10.30% (yoy), reflecting
Februari 2025, kredit tumbuh sebesar 10,30% (yoy), yang improvements in terms of supply and demand. In terms of the
mencerminkan perbaikan dari sisi penawaran dan permintaan. supply, loan growth was supported by the banking strategy in
Dari sisi penawaran, pertumbuhan kredit ditopang oleh strategi shifting liquid assets to credit distribution, funding support from
perbankan dalam mengalihkan alat likuid ke penyaluran kredit, TPF, which showed a positive trend since the beginning of the
dukungan pendanaan dari DPK yang menunjukkan tren positif year, and the availability of liquidity that was maintained in line
sejak awal tahun, serta ketersediaan likuiditas yang tetap with the implementation of strengthening the Macroprudential
terjaga sejalan dengan implementasi penguatan Kebijakan Liquidity Policy (KLM). Until the second week of March 2025,
Likuiditas Makroprudensial (KLM). Hingga minggu kedua Maret Bank Indonesia had provided KLM incentives of IDR 291.8 trillion
2025, Bank Indonesia telah memberikan insentif KLM sebesar to the State-Owned Enterprises (BUMN) group of IDR 125.7
Rp291,8 triliun, masing-masing kepada kelompok Bank Badan trillion, National Private Commercial Banks (BUSN) of IDR132.8
Usaha Milik Negara (BUMN) sebesar Rp125,7 triliun, Bank trillion, Regional Development Banks (BPD) of IDR 27.9 trillion,
Umum Swasta Nasional (BUSN) sebesar Rp132,8 triliun, Bank and Foreign Bank Branch Offices (KCBA) of IDR 5.4 trillion,
Pembangunan Daerah (BPD) sebesar Rp27,9 triliun, dan Kantor respectively. The incentives were distributed to priority sectors,
Cabang Bank Asing (KCBA) sebesar Rp5,4 triliun. Insentif such as agriculture, real estate, public housing, construction,
tersebut disalurkan ke sektor-sektor prioritas seperti pertanian, trade and manufacturing, transportation and warehousing, as
real estate, perumahan rakyat, konstruksi, perdagangan dan well as other strategic sectors including Micro, Small and Medium
manufaktur, transportasi dan pergudangan, serta sektor Enterprises (MSMEs), Ultra Micro, and the Green Sector..
strategis lainnya termasuk Usaha Mikro, Kecil, dan Menengah
(UMKM), Ultra Mikro, dan Sektor Hijau.
Kinerja penyaluran kredit yang sehat tersebut turut didukung The sound loan distribution performance was also supported by
oleh ketahanan perbankan yang tetap kuat dalam menjaga the banking sector’s resilience that remained strong in maintaining
stabilitas sistem keuangan. Likuiditas perbankan berada dalam the stability of the financial system. Banking liquidity was at a
level yang memadai, tercermin dari rasio Alat Likuid terhadap sufficient level, reflected in the high ratio of Liquid Assets to Third
Dana Pihak Ketiga (AL/DPK) yang tinggi sebesar 26,32% pada Party Funds (AL/TPF) of 26.32% in February 2025. In addition,
Februari 2025. Selain itu, kondisi permodalan juga sangat solid capital conditions were also solid with a capital adequacy ratio
dengan rasio kecukupan modal (Capital Adequacy Ratio/CAR) (CAR) reaching 27.01% in January 2025. Asset quality remained
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Management Discussion and Analysis of Bank Performance
mencapai 27,01% pada Januari 2025. Kualitas aset tetap terjaga, well-maintained, indicated by the low ratio of non-performing
ditunjukkan oleh rasio kredit bermasalah (Non-Performing Loan/ loans (NPL) of 2.18% gross and 0.79% net. Overall, Bank
NPL) yang rendah sebesar 2,18% secara bruto dan 0,79% Indonesia’s stress-test results confirmed that the banking sector
secara neto. Secara keseluruhan, hasil stress-test Bank Indonesia had good resilience in dealing with various risks, supported by
mengonfirmasi bahwa sektor perbankan memiliki ketahanan sound corporate financial conditions and maintained profitability.
yang baik dalam menghadapi berbagai risiko, ditopang oleh To maintain this stability, Bank Indonesia continued to strengthen
kondisi keuangan korporasi yang tetap sehat serta profitabilitas policy synergy with the Financial System Stability Committee (KSSK)
yang terjaga. Dalam menjaga stabilitas ini, Bank Indonesia terus to anticipate potential risks that could disrupt banking resilience
memperkuat sinergi kebijakan dengan Komite Stabilitas Sistem and the stability of the financial system, comprehensively.
Keuangan (KSSK) untuk mengantisipasi potensi risiko yang
dapat mengganggu ketahanan perbankan dan stabilitas sistem
keuangan secara keseluruhan.
Lebih lanjut, ketahanan sistem keuangan juga tercermin pada Additionally, the resilience of the financial system was also
kinerja transaksi ekonomi dan keuangan digital yang terus tumbuh reflected in the performance of digital economic and financial
secara signifikan. Pada Februari 2025, transaksi pembayaran transactions which continue to grow significantly. In February
digital mencapai 3,38 miliar atau tumbuh 31,21% (yoy), didorong 2025, digital payment transactions reached 3.38 billion or grew by
oleh peningkatan pada seluruh kanal digital. Volume transaksi 31.21% (yoy), driven by an increase in digital channels. Transaction
melalui aplikasi mobile dan internet masing-masing tumbuh volumes via mobile applications and the internet grew by 32.22%
sebesar 32,22% (yoy) dan 16,51% (yoy), sementara transaksi (yoy) and 16.51% (yoy), respectively, while Quick Response Code
Quick Response Code Indonesian Standard (QRIS) melonjak hingga Indonesian Standard (QRIS) transactions jumped to 163.32%
163,32% (yoy) seiring dengan bertambahnya jumlah pengguna (yoy) along with the increasing number of users and merchants.
dan merchant. Dari sisi infrastruktur, sistem pembayaran nasional In terms of infrastructure, the national payment system showed
menunjukkan performa yang kuat, di mana volume transaksi BI- strong performance, where the BI-FAST transaction volume grew
FAST tumbuh 75,82% (yoy) dengan nilai mencapai Rp858,27 by 75.82% (yoy) with a value reaching IDR 858.27 trillion, and
triliun, dan volume transaksi BI-RTGS meningkat 4,66% (yoy) the BI-RTGS transaction volume increased by 4.66% (yoy) with
dengan nilai transaksi mencapai Rp14.749,90 triliun. Sementara a transaction value reaching IDR 14,749.90 trillion. Meanwhile,
itu, pengelolaan uang Rupiah juga mencatat pertumbuhan positif, Rupiah currency management also recorded positive growth, with
dengan Uang Kartal Yang Diedarkan (UYD) tumbuh 9,79% (yoy) Circulating Currency (UYD) growing 9.79% (yoy) to IDR 1,112.22
menjadi Rp1.112,22 triliun pada Februari 2025. trillion in February 2025.
Sumber: Source:
- Laporan Kebijakan Moneter Triwulan IV, Bank Indonesia, Januari 2025 - Monetary Policy Report Quarter-IV, Bank Indonesia, January 2025
- Kajian Stabilitas Keuangan, Bank Indonesia, Februari 2025 - Financial Stability Review, February 2025
- Tinjauan Kebijakan Moneter, Bank Indonesia, Februari dan Maret 2025. - Monetary Policy Review, Bank Indonesia, February and March 2025.
Berdasarkan uraian di atas maka Bank Mandiri Taspen memiliki Based on the description above, Bank Mandiri Taspen has very
prospek usaha yang sangat baik di masa yang akan datang. Bank good business prospects in the future. Bank Mandiri Taspen
Mandiri Taspen tetap optimis untuk dapat senantiasa meningkatkan remains optimistic about being able to continue improving
kinerjanya dalam jangka panjang. Hal ini didukung adanya peluang its performance in the long term. This is supported by the
dan kekuatan yang dimiliki oleh Bank Mandiri Taspen. opportunities and strengths possessed by Bank Mandiri Taspen.
Bank Mandiri Taspen memiliki peluang untuk tumbuh. Peluang Bank Mandiri Taspen has the opportunity to grow. Opportunities
yang dimiliki Bank Mandiri Taspen antara lain sebagai berikut: that Bank Mandiri Taspen has include the following:
1. Bank Mandiri Taspen berpeluang masuk ke new business 1. Bank Mandiri Taspen has the opportunity to enter the new
Dana Pensiun (Dapen) BUMN dan swasta yang mempunyai business of state-owned and private pension funds (Dapen)
karakteristik seperti segmen ASN dan pensiunan. which have characteristics such as the ASN and pensioner
segments.
2. Branding mulai dikenal dan dilirik oleh pencari kerja baik fresh 2. Branding is starting to be recognized and noticed by job
graduate maupun yang telah berpengalaman. seekers, both fresh graduates and those with experience.
3. Segmen pembiayaan kredit mikro, Usaha Mikro Kecil 3. Micro credit financing segment, Micro, Small and Medium
Menengah (UMKM), pra pensiun dan pensiunan di Indonesia Enterprises (MSMEs), pre-retirement and retirees in Indonesia
yang masih memiliki potensi pasar yang besar. which still have large market potential.
4. Untuk meningkatkan komposisi funding retail, Bank Mandiri 4. To improve the composition of retail funding, Bank Mandiri
Taspen juga berpeluang untuk mengoptimalkan potensi Taspen also has the opportunity to optimize the potential of
segmen senior citizen usia > 40 tahun. the senior citizen segment aged > 40 year.
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5. Segmen pembiayaan kredit pensiunan yang lebih resistance 5. The pension credit financing segment is more resistant to the
terhadap dampak lesunya perekonomian. impact of a sluggish economy.
6. Peluang memberikan layanan perbankan yang lebih baik 6. Opportunities to provide better banking services to various
hingga ke berbagai pelosok daerah melalui pemanfaatan remote areas through utilizing the network owned by the
jaringan yang dimiliki entitas induk. parent entity.
7. Sources pegawai dari kalangan millennial akan membantu 7. Millennial employee sources will help banks anticipate
bank dalam mengantisipasi perubahan ke arah digitalisasi. changes towards digitalization.
Kekuatan Bank Mandiri Taspen khususnya adalah memiliki entitas Bank Mandiri Taspen’s strength in particular is having parent
induk dengan keunggulannya masing-masing yang berfungsi untuk entities with their respective advantages that function to develop
mengembangkan bisnis Bank Mandiri Taspen. Adapun kekuatan Bank Mandiri Taspen’s business. The strengths of Bank Mandiri
Bank Mandiri Taspen antara lain diuraikan sebagai berikut: Taspen are described as follows:
1. Bank Mandiri Taspen memiliki entitas induk dengan 1. Bank Mandiri Taspen has parent entities with their respective
keunggulannya masing-masing yang berfungsi untuk advantages that function to develop Bank Mandiri Taspen’s
mengembangkan bisnis Bank Mandiri Taspen yaitu: business, namely:
a. Bank Mandiri sebagai bank terbesar di Indonesia yang a. Bank Mandiri as the largest bank in Indonesia has
memiliki expertise dalam pengelolaan operasional dan expertise in operational management and bank services.
layanan bank.
b. PT Taspen memiliki akses kepada captive market b. PT Taspen has access to the pensioner captive market
pensiunan sehingga dapat menambah database calon so that it can add to the database of prospective retired
debitur pensiunan. debtors.
c. Dukungan pendanaan dari grup Pemegang Saham. c. Funding support from Shareholders group.
2. Kerjasama dengan PT ASABRI yang merupakan BUMN 2. Collaboration with PT ASABRI, which is a BUMN that manages
pengelola asuransi dan pembayaran pensiun khusus untuk insurance and special pension payments for TNI Soldiers,
Prajurit TNI, Anggota Polri, PNS Kementerian Pertahanan Police Members, Civil Servants of the Ministry of Defense of
Republik Indonesia dan Polri. the Republic of Indonesia and the National Police.
3. Kerjasama dengan Dapen BUMN sebagai institusi pengelola 3. Collaboration with state-owned penitentiary as an institution
pembayaran pensiun pensiunan pegawai BUMN. managing the payment of state-owned employee pensions.
4. Risiko pembiayaan kredit segmen pensiunan relatif lebih 4. The credit financing risk for the pensioner segment is relatively
rendah karena sumber utama pembayaran angsuran kredit lower because the main source of credit installment payments
adalah dari manfaat pensiun debitur yang dipotong secara is from the debtor’s pension benefits, which were deducted
langsung. directly.
5. Budaya kerja Bank Mandiri Taspen yang kuat. 5. The work culture of Bank Mandiri Taspen is strong.
6. Branding yang mencerminkan keunggulan masing-masing 6. Branding that reflects the excellence of each parent and
induk dan founder Bank Mandiri Taspen. founder of Bank Mandiri Taspen.
7. Mengutamakan SDM berasal dari wilayah setempat, sehingga 7. Prioritizing human resources from the local area, so that
penguasaan wilayah lebih optimal. regional control is more optimal.
8. Mengembangkan pendidikan calon pegawai yang 8. Developing education for prospective employees who were
dipersiapkan sebagai suksesor dalam jangka panjang. prepared as long-term successors.
9. Produk unggulan 3 (tiga) pilar Mantap (Mantap Sehat, Mantap 9. Excellent product 3 (three) Steady pillars (Stay Healthy, Steady
Aktif dan Wirausaha Mantap Sejahtera) sebagai unique value Active and Mantap Prosperous Entrepreneur) as a unique
proposition Bank Mandiri Taspen dibanding kompetitor. value proposition for Bank Mandiri Taspen compared to
competitors.
Bank Mandiri Taspen tetap harus waspada dan mawas diri karena Bank Mandiri Taspen still has to be alert and introspective because in
di tahun 2025-2027 masih akan dipenuhi berbagai tantangan 2025-2027 it will still be filled with various challenging challenges,
yang challenging, khususnya dari aspek pencapaian market share, especially in terms of achieving market share, profitability and
profitabilitas dan nilai kapitalisasi pasar. Selanjutnya untuk terus market capitalization value. Furthermore, to continue to be able
dapat memberikan pertumbuhan positif, Bank Mandiri Taspen to provide positive growth, Bank Mandiri Taspen must be able to
harus dapat menciptakan nilai tambah secara berkesinambungan, create added value on an ongoing basis, both in terms of business
baik dari segi business unit maupun supporting unit, yaitu units and supporting units, namely by always being oriented
dengan selalu berorientasi kepada pencapaian laba perusahaan towards achieving company profits and sustainable business
dan pertumbuhan bisnis secara berkelanjutan serta peningkatan growth as well as increasing productivity through Management
produktivitas melalui Kebijakan Manajemen di tahun 2025, yang Policy in 2025, which includes the following:
meliputi sebagai berikut:
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1. Pertumbuhan Kredit dengan Portfolio Kredit Pensiunan 1. Credit Growth, With Pensioner Credit Portfolios
yang Meningkat Increasing
Secara keseluruhan target pertumbuhan kredit Bank Mandiri Overall, Bank Mandiri’s credit growth target is in line with the
sesuai dengan target untuk terus menaikkan pangsa pasar target to continue to increase its credit market share, as well
kredit, serta upaya untuk meningkatkan komposisi kredit as efforts to increase the credit composition of the retiree
segmen pensiunan. segment.
2. Pengelolaan Sumber Pendapatan 2. Management of Income Sources
Sumber pendapatan utama di tahun 2025 masih berupa The main source of income in 2025 will still be credit interest
pendapatan bunga kredit. Kontribusi pendapatan lain income. Other income contributions come from fee based
bersumber dari fee based income seperti admin deposit, income such as admin deposits, payment points, insurance
payment point, rebate asuransi, administrasi kredit, fee rebates, credit administration, e-channel fees and other bank
e-channel dan jasa layanan bank lainnya. services.
3. Pengendalian Kualitas Aktiva Produktif 3. Controlling the Quality of Productive Assets
Pengendalian kualitas aktiva produktif dilaksanakan Productive asset quality control is carried out through
melalui beberapa tahapan untuk memastikan risk exposure several stages to ensure risk exposure is always identified,
senantiasa teridentifikasi, terukur, termonitor, dan termitigasi. measured, monitored and mitigated. These stages start from
Tahapan-tahapan tersebut mulai dari penerapan pendekatan implementing an effective and prudent business process
proses bisnis yang efektif dan prudent (four eyes principle dan approach (four eyes principle and Committee Meetings),
Rapat Komite), variasi tools yang tepat guna, sumber daya a variety of appropriate tools, professional and effective
profesional dan efektif, monitoring dan review dan ditekankan resources, monitoring and review and an emphasis on
pada penguatan aktivitas collection. Bank Mandiri Taspen strengthening collection activities. Bank Mandiri Taspen will
akan sangat selektif dalam menjaga pertumbuhan, khususnya be very selective in maintaining growth, especially credit in
kredit di Provinsi Bali serta akan fokus pada pengembangan Bali Province and will focus on credit development in the
kredit di segmen pensiunan. retiree segment.
4. Pertumbuhan Dana 4. Fund Growth
Pertumbuhan dana sebesar 9,7% untuk mempertahankan Fund growth was 9.7% to maintain the Loan to Funding Ratio
Loan to Funding Ratio (LFR) pada level 88%-92% yang (LFR) at the level of 88%-92% which was driven by an increase
didorong dari peningkatan Dana Pihak Ketiga (DPK), adanya in Third Party Funds (TPF), the existence of existing bonds,
obligasi existing, kerja sama bilateral loan serta alternatif bilateral loan cooperation as well as alternative funding and
pendanaan maupun dukungan pendanaan dari grup usaha. funding support from the group business.
Pencapaian Target dan Target Ke Depan Target Achievement and Future Targets
Pencapaian Target Target Achievement
Secara umum, pencapaian target Bank di 2024 telah menunjukkan In general, the achievement of the Bank’s targets in 2024 has
hasil yang baik. Uraian terkait perbandingan target dan realisasi shown good results. The description regarding the comparison of
keuangan, struktur modal, pengembangan SDM dan pemasaran financial targets and realization, capital structure, HR development
disajikan sebagai berikut. and marketing is presented as follows.
Perbandingan Target dan Realisasi Keuangan Target Comparison and Financial Realization
Pencapaian target Bank Mandiri Taspen pada umumnya melampaui The achievement of Bank Mandiri Taspen’s targets generally
target yang telah ditetapkan dalam Rencana Bisnis Bank (RBB) exceeded the targets set in the Bank’s Business Plan (RBB) in
tahun 2024. Bank Mandiri Taspen berhasil melampaui target 2024. Bank Mandiri Taspen successfully exceeded the year’s profit
laba tahun berjalan di tahun 2024 yaitu sebesar 100,14% dan target in 2024 with 100.14% and other operational income was
pendapatan operasional lainnya sebesar 103,89%. Pencapaian 103.89%. Equity also surpassed the target at 101.74%, primarily
aset berhasil melampaui target sebesar 101,74% dan ekuitas due to the increase in the 2024’s profit. The achievement of assets
yang mencapai target yang ditetapkan yakni sebesar 100,56% surpassed the target by 101.74%, and equity reached the set target
yang disebabkan peningkatan laba tahun berjalan. Demikian pula of 100.56%. Similarly, the achievement of thirdparty funds in
dengan pencapaian target dana pihak ketiga tahun 2024 yang 2024 reached 101.45%, supported by the achievement of current
sebesar 101,45% yang didukung dengan pencapaian target giro accounts and savings accounts, each at 205.16% and 103.72%
dan tabungan masing-masing sebesar 205,16% dan 103,72%. respectively. Bank Mandiri Taspen will continuously evaluate the
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Bank Mandiri Taspen akan senantiasa melakukan evaluasi implementation of the established strategies, ensuring that the
pelaksanaan strategi yang telah ditetapkan, sehingga kinerja performance of Bank Mandiri Taspen will experience sustained
Bank Mandiri Taspen di masa yang akan datang akan mengalami improvement in the future.
peningkatan secara berkelanjutan.
Tabel Perbandingan Realisasi Keuangan
Table of Financial Realization Comparison
(dalam jutaan Rupiah / in million Rupiah)
Uraian Realisasi 2024 RBB 2024 Pencapaian
Description 2024 Realization 2024 Business Plan (RBB) Achievements
1 2 3 4=2/3
Keuangan
Financial
Total Aset
66.232.344 65.100.710 101,74%
Total Asset
Dana Masyarakat (DPK)
48.824.547 48.128.400 101,45%
Third Party Funds (TPF)
Giro
1.025.796 500.000 205,16%
Current Accounts
Tabungan
10.372.335 10.000.000 103,72%
Savings
Deposito
37.426.417 37.628.400 99,46%
Deposits
Kredit
46.261.415 46.543.825 99,39%
Loans
Ekuitas
7.788.025 7.744.770 100,56%
Equity
Pendapatan Bunga Bersih
3.441.618 3.457.758 99,53%
Net Interest Rate Income
Pendapatan Operasional Lainnya
420.966 405.199 103,89%
Other Operational Incomes
Laba (Rugi) tahun berjalan
1.577.550 1.575.280 100,14%
Current Year Earnings (Loss)
Rasio Keuangan (%)
Financial Ratio (%)
NPL Gross 0,38% 0,60% 157,89%
NPL Net 0,14% 0,18% 128,57%
ROA 3,26% 3,18% 102,52%
ROE 22,89% 22,80% 100,39%
CAR 27,43% 25,55% 107,36%
NIM 5,56% 5,45% 102,02%
BOPO 69,02% 70,10% 101,56%
Perbandingan Target dan Realisasi Struktur Comparison of Target and Capital Structure
Modal (Capital Structure)
Pencapaian target total modal Bank Mandiri Taspen sebesar The achievement of Bank Mandiri Taspen’s capital target reached
100,98% dengan realisasi mencapai Rp7,80 triliun. Pencapaian 100.98%, with a realization of IDR7.89 trillion. The total capital
total modal sedikit berada di atas target yang ditetapkan antara achievement slightly exceeded the set target, primarily influenced
lain dipengaruhi oleh peningkatan laba tahun berjalan. by the increase in the current year’s profit.
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Tabel Perbandingan Target dan Realisasi Struktur Modal
Table of Target Comparison and Capital Structure
(dalam jutaan Rupiah / in million Rupiah)
Realisasi 2024
RBB 2024 Pencapaian
Uraian 2024 Description
2024 Targets Achievements
Realization
1 2 3 4=2/3 1
Modal Inti Utama/Common Equity Tier
7.469.576 7.373.059 101,31% Common Equity Tier 1 (CET 1)
1 (CET 1)
Modal Inti Tambahan/Additional Tier
- - - Additional Tier 1 (AT 1)
1 (AT 1)
Modal Pelengkap (Tier 2) 332.969 353.665 94,15% Supplementary Tier (Tier 2)
Total Modal 7.802.545 7.726.723 100,98% Capital Total
Perbandingan Target dan Realisasi Pemasaran Target Comparison and Marketing Realization
Tahun 2024 merupakan tahun yang challenging untuk 2024 was a challenging year for the Indonesian economy,
perekonomian Indonesia khususnya sektor industri perbankan. particularly in the banking sector, Bank Mandiri Taspen managed
Dengan strategi yang tepat dan efektif, Bank Mandiri Taspen to exceed its marketing targets in both credit and fund raising
berhasil melampaui target pemasaran baik dari sisi kredit maupun through effective and appropriate strategies. The key indicators of
penghimpunan dana. Berikut adalah indikator utama keberhasilan Bank Mandiri Taspen’s marketing success in 2024 were presented
pemasaran Bank Mandiri Taspen di tahun 2024, sebagai berikut: below:
Tabel Perbandingan Target dan Realisasi Pemasaran
Table of Target Comparisons and Marketing Realization
Realisasi 2024
Target 2024 Pencapaian
Indikator Pemasaran 2024 Marketing Indicators
2024 Targets Achievements
Realization
1 2 3 4=2/3 1
Total rekening nasabah 1.594.999 1.637.586 97,40% Total of Customer accounts
Rekening baru 472.740 447.163 105,72% New accounts
Total of Third Party Fund (DPK)
Jumlah rekening DPK 1.242.531 1.224.815 101,45%
accounts
Jumlah Dapem Pensiunan ASN 525.005 504.623 104,04% The total of Civil Servants Pension Fund
Pencairan kredit/plafond baru 2022 Loans disbursement / facilities in 2022
10.713.931 11.000.000 97,40%
(jutaan Rupiah) (in million Rupiah)
Di tengah perlambatan pertumbuhan industri perbankan, Bank Amidst the slowdown in the banking industry, Bank Mandiri
Mandiri Taspen tetap dapat survive dan tumbuh sustain baik dari sisi Taspen managed to survive and sustain growth in terms of the
jumlah nasabah, pertumbuhan DPK dan pencairan/booking kredit number of customers, growth in Third-Party Funds (TPF), and
di tahun 2024. Bank Mandiri Taspen berhasil melampaui target disbursement/ booking of credits in 2024. Bank Mandiri Taspen
rekening baru sebesar 105,72%, jumlah rekening DPK dan Dapem exceeded the total customer new account target by 105.72%,
pensiunan ASN masing-masing sebesar 101,45% dan 104,04%. and the number of TPF and retired civil servant pension (Dapem)
accounts by 101.45% and 104.04% respectively.
Perbandingan Target dan Realisasi Target Comparison and Human Resource
Pengembangan Sumber Daya Manusia (SDM) Development (SDM) Realization
Uraian perbandingan target dan realisasi pengembangan pegawai The description of the comparison between the target and
Bank Mandiri Taspen tahun 2024 disajikan sebagai berikut. realization of employee development at Bank Mandiri Taspen in
2024 is presented as follows.
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Tabel Perbandingan Target dan Realisasi Pengembangan SDM
Table of HR Development Target and Realization Comparison
Realisasi 2024
Target 2024 Pencapaian
Uraian 2024 Details
2024 Target Achievements
Realization
1 2 3 4=2/3 1
Realisasi Pelatihan Pegawai Employees Training (in house
3.649 3.298 110,64
(dalam pegawai) employees)
Biaya pelatihan Pegawai
24.754.625.339 24.472.985.113 101,15 Employees Training Cost (in IDR)
(Rupiah)
Realisasi pelatihan pegawai sejumlah 3.649 pegawai dari rencana The realization of employee training amounted to 3,649
3.298 pegawai atau 110,64% dari target pengembangan SDM employees out of the planned 3,298 employees, which was
di tahun 2024. Pada tahun 2024, pelatihan dilakukan dengan 110.64% of the human resources development target in 2024.
berbagai metode seperti self-paced learning, virtual class, hingga In 2024, training was conducted using various methods such as
in-class training yang sudah bisa dijalankan. Pada tahun 2024, self-paced learning, virtual classes, and in-class training, all of
pengembangan dan pelatihan dilakukan dengan fokus untuk them were implemented successfully. In 2024, development and
membangun kompetensi dan kebutuhan organisasi. Adapun realisasi training were conducted with a focus on building competencies
biaya pelatihan pegawai di tahun 2024 sebesar Rp24,75 miliar dari and meeting organizational needs. The realization of employee
anggaran pendidikan dan pelatihan sebesar Rp24,47 miliar. training costs in 2024 was calculated to Rp24.75 billion out of a
budget of Rp24.47 billion allocated for education and training.
Target Ke Depan (Proyeksi) 2025 Future Target (Projection) 2024
Manajemen Bank Mandiri Taspen telah menyusun Rencana Bisnis Bank Mandiri Taspen management has prepared a Bank Business
Bank untuk tahun 2025 dengan mempertimbangkan kondisi Plan for 2025 taking into account current economic conditions
ekonomi saat ini dan proyeksi perekonomian di tahun 2025, baik and economic projections for 2025, both from a macro and micro
dari segi makro maupun mikro. perspective.
Asumsi yang Digunakan Dalam Menyusun Assumptions Used In Preparing the Projections
Proyeksi
Dalam penyusunan proyeksi tahun 2025, Bank Mandiri Taspen In preparing projections for 2025, Bank Mandiri Taspen uses
menggunakan beberapa asumsi makro dan mikro ekonomi several macro and micro economic assumptions as follows:
sebagai berikut:
Tabel Asumsi Makro dan Mikro
Table of Macro and Micro Assumptions
(dalam % / in %)
Uraian Asumsi 2026 2025 Assumption Description
Asumsi Makro Ekonomi Macroeconomic Assumptions
Pertumbuhan Ekonomi 5.29% 5.11% Economic growth
Inflasi 3.05% 2.97% Inflation
7D Reverse Repo Rate 4.50% 5.00% 7D Reverse Repo Rate
Kurs IDR/USD Rp15,005 Rp15,362 IDR/USD exchange rate
Asumsi Mikro Ekonomi (Suku Bunga) Microeconomic Assumptions (Interest Rates)
Giro 2.50% 2.50% Current account
Tabungan 1.50% 1.50% Saving
Simpanan Berjangka 5.00% 5.35% Term Savings
Kredit 12.00% 12.00% Credit
Sumber: Rencana Bisnis Bank Mandiri Taspen 2025-2027
Source: Bank Mandiri Taspen Business Plan 2025-2027
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Proyeksi Keuangan Financial Projections
Uraian terkait proyeksi struktur keuangan tahun 2025 adalah A description of the projected financial structure for 2025 is as
sebagai berikut: follows:
Tabel Proyeksi Keuangan
Table of Financial Projection
(dalam jutaan Rupiah / in IDR million)
Proyeksi 2025
Uraian Description
Projections for 2025
Keuangan Finance
Total Aset 74.429.859 Total Asset
Dana Masyarakat (DPK) 53.584.261 Community Funds (DPK)
Giro 550.000 Current account
Tabungan 11.500.000 Saving
Deposito 41.534.261 Deposit
Kredit 51.643.793 Credit
Ekuitas 9.327.691 Equities
Pendapatan Bunga Bersih 3.887.871 Net interest income
Pendapatan Operasional Lainnya 519.650 Other Operating Income
Laba (Rugi) tahun berjalan 1.683.384 Income for the year
Rasio Keuangan (%) Financial Ratios (%)
NPL Gross 0,80% NPL Gross
NPL Net 0,30% NPL Net
ROA 3,07% ROA
ROE 20,52% ROE
CAR 27,12% CAR
NIM 5,56% NIM
BOPO 70,04% BOPO
Proyeksi Struktur Modal (Capital Structure) Capital Structure Projections
Uraian terkait proyeksi struktur modal tahun 2025 adalah sebagai A description of the projected capital structure for 2025 is as
berikut: follows:
Tabel Proyeksi Struktur Modal
Table of Capital Structure Projection
Proyeksi 2025
Uraian Description
Projections for 2025
Modal Inti Utama/Common Equity Tier 1 (CET 1) 8.809.281 Main Core Capital/Common Equity Tier 1 (CET 1)
Modal Inti Tambahan/Additional Tier 1 (AT 1) - Additional Core Capital/Additional Tier 1 (AT 1)
Modal Pelengkap (Tier 2) 395.045 Complementary Capital (Tier 2)
Total Modal 9.204.326 Total Capital
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Proyeksi Kebijakan Dividen Dividen Policy Projection
Berdasarkan kebijakan dividen Bank Mandiri Taspen, yaitu apabila Based on Bank Mandiri Taspen’s dividend policy, if Bank Mandiri
Bank Mandiri Taspen mempunyai saldo laba positif, setelah Taspen has a positive profit balance, after deducting the allowance
dikurangi penyisihan untuk cadangan, Bank Mandiri Taspen dapat for reserves, Bank Mandiri Taspen can distribute dividends with
membagikan dividen dengan besaran dan tata cara pembagiannya the amount and method of distribution in accordance with the
sesuai kesepakatan Pemegang Saham serta setelah memperoleh agreement of the Shareholders and after obtaining a resolution of
keputusan Rapat Umum Pemegang saham. the General Meeting of Shareholders.
Tahun Buku yang berakhir tanggal 31 Desember 2024, Bank For the fiscal year ending December 31 2024, Bank Mandiri Taspen
Mandiri Taspen berhasil membukukan laba setelah pajak managed to record a profit after tax reaching IDR1,577,550 million or
mencapai Rp1.577.550 juta atau 100,14% dari target sebesar 100.14% of the target of IDR1,575,280 million and grew by 11.93%
Rp1.575.280 juta dan tumbuh sebesar 11,93% jika dibandingkan compared to the same period in 2023 of IDR1,409,404 million.
periode yang sama tahun 2023 sebesar Rp1.409.404 juta.
Atas dasar hal tersebut, pada tahun 2025 Bank Mandiri Based on this, in 2025 Bank Mandiri Taspen projects to distribute
Taspen memproyeksikan untuk membagikan dividen kepada dividends to shareholders with a payout ratio of ±10% of profit
pemegang saham dengan payout ratio ±10% dari laba setelah after tax. The dividend distribution is intended because for the
pajak. Pembagian dividen tersebut dimaksudkan karena Tahun 2024 fiscal year Bank Mandiri Taspen has obtained a positive
Buku 2024 Bank Mandiri Taspen telah memperoleh saldo laba profit balance thereby providing optimal returns to shareholders
yang positif sehingga memberikan return yang optimal kepada for the capital that has been placed and fully paid up to Bank
pemegang saham atas modal yang telah ditempatkan dan disetor Mandiri Taspen.
penuh kepada Bank Mandiri Taspen.
Namun demikian, pembagian dividen yang akan dilakukan juga However, the dividend distribution will also be carried out taking
dengan mempertimbangkan rencana pengembangan bisnis into account business development plans and their supporters,
beserta pendukungnya antara lain seperti pengembangan including information technology development and human
teknologi informasi dan pengembangan sumber daya manusia. resource development.
Proyeksi Pemasaran Marketing Projections
Seiring dengan mulai membaiknya kondisi perekonomian di As economic conditions began to improve in 2024, driven by
tahun 2024 yang didorong oleh program-program stimulus yang stimulus programs issued by the Government, even though there
dikeluarkan oleh Pemerintah, meskipun terdapat trend peningkatan is a challenging trend of increasing funding interest rates in 2025,
suku bunga dana yang challenging di tahun 2025, Bank Mandiri Bank Mandiri Taspen remains optimistic about being able to
Taspen tetap optimis untuk dapat terus tumbuh sustain dan terus continue to grow sustainably and continue to perform optimally.
berkinerja optimal. Kinerja pemasaran kami proyeksikan terus We project marketing performance to continue to grow positively
tumbuh positif di tahun 2025, yakni sebagai berikut: in 2025, namely as follows:
Tabel Proyeksi Pemasaran
Table of Marketing Projection
Proyeksi 2025
Indikator Pemasaran Marketing Indicators
Projections for 2025
Total Rekening Nasabah 1.819.999 Total Customer Account
Rekening baru 471.200 New account
Jumlah rekening DPK 1.363.660 Number of TPF accounts
Jumlah Dapem Pensiunan ASN 595.106 Number of ASN Retired Dapem
Pencairan Kredit (Rp) 11.100.000.000.000 Credit Disbursement (IDR)
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Untuk mencapai target pemasaran di tahun 2025, Bank Mandiri To achieve marketing targets in 2025, Bank Mandiri Taspen is
Taspen berinovasi mengembangkan produk lanjutan. Produk innovating to develop advanced products. Advanced products
lanjutan difokuskan dalam rangka memberikan produk yang are focused on providing products that are more competitive and
lebih kompetitif dan memberikan value added baik bagi nasabah provide added value both for Bank Mandiri Taspen customers
Bank Mandiri Taspen maupun untuk perusahaan. Berikut adalah and for companies. The following are plans for further products
rencana produk lanjutan yang akan diterbitkan Bank Mandiri that will be issued by Bank Mandiri Taspen in 2025 which are
Taspen di tahun 2025 yang disajikan sebagai berikut: presented as follows:
Tabel Proyeksi Rencana Produk Lanjutan Tahun 2025
Projection Table for Advanced Product Plans for 2025
Rencana Produk Lanjutan Deskripsi
Advanced Product Plans Description
Bank akan memberikan tambahan layanan dalam aplikasi mobile banking bagi nasabah dengan tambahan fitur
yaitu: Fitur Tarik tunai tanpa kartu, Setor tunai indomaret, Aktivasi dan ganti PIN kartu debet, VA diMovin, Movin
New Mandiri Taspen Mobile Autodebet, Buy Now Pay Later, Short Term Loan.
New Mandiri Taspen Mobile The bank will provide additional services in the mobile banking application for customers with additional features,
namely: Cardless cash withdrawal, Indomaret cash deposit, Debit card activation and PIN change, VA in Movin,
Movin Autodebet, Buy Now Pay Later, Short Term Loan.
Kredit Pemilikan Rumah (KPR) Fasilitas kredit yang diberikan kepada nasabah Bank berupa pinjaman pemilikan rumah sesuai kebutuhan.
Kredit Pemilikan Rumah (KPR) Credit facilities provided to Bank customers in the form of home ownership loans according to their needs.
Penawaran Umum Berkelanjutan Efek Bersifat Utang dan/atau Sukuk adalah kegiatan penawaran Efek bersifat
PUB Obligasi utang dan/atau Sukuk yang dilakukan secara bertahap sesuai dengan ketentuan yang berlaku
PUB Obligasi Continuous Public Offering of Debt Securities and/or Sukuk is an offering activity of debt securities and/or Sukuk
which is carried out in stages in accordance with the applicable provisions.
Layanan Short Term Loan adalah fitur yang memungkinkan nasabah terpilih untuk dapat mencairkan dana tunai dari
Short Term Loan limit pre approved kredit via Movin ke rekening tabungan.
Short Term Loan Short Term Loan service is a feature that allows selected customers to be able to disburse cash from the pre
approved credit limit via Movin to a savings account.
Layanan kepada nasabah dalam melakukan pembayaran menggunakan kode respon cepat atau QR Code. Bagi
yang memiliki usaha, nasabah dapat menerima pembayaran menggunakan QR Code dengan generate QR
menggunakan EDC ataupun static QR sesuai dengan standar QRIS sehingga semakin mudah dalam mengelola
QRIS Aqcuirer
transaksi pembayaran.
QRIS Aqcuirer
Services to customers in making payments using a quick response code or QR Code. For those who have a business,
customers can accept payments using the QR Code by generating QR using EDC or static QR in accordance with the
QRIS standard so that it is easier to manage payment transactions.
Layanan produk keuangan yang memungkinkan Nasabah membeli barang atau jasa segera namun skema
Buy Now Pay Later pembayaran dilakukan secara mencicil dalam jangka waktu tertentu.
Buy Now Pay Later Financial product services that allow customers to purchase goods or services immediately but the payment scheme
is made in installments over a certain period of time.
Proyeksi Pengembangan Sumber Daya Human Resources (HR) Development
Manusia (SDM) Projections
Dalam menghadapi tantangan bisnis di tahun 2025, Bank telah In facing business challenges in 2025, the Bank has prioritized the
menetapkan prioritas pelaksanaan training di bidang teknis dan implementation of training in technical and non-technical fields
bidang non teknis secara daring dan/atau luring melalui program online and/or offline through the following programs:
sebagai berikut:
1. Sertifikasi Kompetensi Kerja Sesuai SKKNI (Standar 1. Certification of Work Competencies in accordance with
Kompetensi Kerja Nasional Indonesia) SKKNI (Indonesian National Work Competency Standards)
Merupakan sertifikasi kompetensi yang mengacu pada standar Competency certification that refers to nationally established
kompetensi yang ditetapkan secara nasional (SKKNI), yang competency standards (SKKNI), which are required or relevant
diwajibkan atau relevan dengan tugas-tugas khusus pegawai to the specific tasks of employees in the banking sector,
di sektor perbankan, seperti Manajemen Risiko, General such as Risk Management, General Banking, Bank Internal
Banking, Audit Intern Bank, Kepatuhan, Anti Pencucian Audit, Compliance, Anti-Money Laundering and Prevention
Uang dan Pencegahan Pendanaan Terorisme (APU-PPT), of Financing of Terrorism (APU-PPT), Payment Systems, and
Sistem Pembayaran, dan Wakil Agen Penjual Efek Reksa Dana Deputy Selling Agent for Mutual Fund Securities (WAPERD).
(WAPERD). Sertifikasi ini bertujuan meningkatkan kredibilitas This certification aims to enhance the credibility and
dan profesionalisme pegawai dalam melaksanakan tugasnya professionalism of employees in carrying out their daily duties
sehari-hari secara efektif sesuai standar nasional. effectively according to national standards.
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2. Sertifikasi Kompetensi Kerja Non SKKNI 2. Non SKKNI Work Competency Certification
Merupakan sertifikasi kompetensi yang tidak mengacu Competency certification that does not refer directly to SKKNI
langsung pada SKKNI tetapi relevan dengan kebutuhan but is relevant to the needs of the organization and the
organisasi dan industri jasa keuangan, seperti sertifikasi dalam financial services industry, such as certification in the fields
bidang Human Capital, IT & Security, pengadaan barang of Human Capital, IT & Security, procurement of goods and
dan jasa, maupun bidang lainnya sesuai dengan kebutuhan services, and other fields in accordance with the specific needs
spesifik organisasi untuk mendukung efektivitas operasional of the organization to support the operational and strategic
dan strategis Bank. effectiveness of the Bank.
3. Training Peningkatan Kompetensi Lainnya 3. Other Competency Improvement Training
Merupakan program pelatihan yang bertujuan meningkatkan Training program that aimed at improving employees’
pemahaman serta keterampilan teknis pegawai di luar understanding and technical skills beyond formal certification,
sertifikasi formal, mencakup aspek bisnis, operasional, serta covering aspects of business, operations, and risk awareness
kesadaran risiko (business, operation, and risk awareness knowledge. This program is provided both through the
knowledge). Program ini diberikan baik melalui LaunchPad LaunchPad Program (onboarding program for new employees)
Program (program onboarding untuk pegawai baru) maupun and periodic training or refreshment for all existing employees,
pelatihan berkala atau refreshment untuk seluruh pegawai to ensure employees have competencies that are always
existing, guna memastikan pegawai memiliki kompetensi relevant to business and regulatory developments.
yang senantiasa relevan dengan perkembangan bisnis dan
regulasi.
4. Training Soft Skill 4. Soft Skill Training
Merupakan program pelatihan yang bertujuan Training program that aims to develop employees’ soft skills,
mengembangkan keterampilan non-teknis (soft skills) such as communication, collaboration, building effective
pegawai, seperti kemampuan komunikasi, kolaborasi, working relationships, and conflict resolution skills. This
membangun hubungan kerja yang efektif, serta keterampilan training is organized through online and/or offline workshops,
penyelesaian konflik. Pelatihan ini diselenggarakan melalui and optimized through digital learning platforms such as
workshop secara daring dan/atau luring, serta dioptimalkan LinkedIn Learning to expand access to learning content to
melalui platform pembelajaran digital seperti LinkedIn all divisions, in order to accelerate employee competency
Learning untuk memperluas akses konten pembelajaran ke improvement in a flexible and efficient manner.
seluruh divisi, guna mempercepat peningkatan kompetensi
pegawai secara fleksibel dan efisien.
5. Training Kepemimpinan (Leadership) 5. Leadership Training
Merupakan program pelatihan yang bertujuan membangun Training program that aims to build leadership competencies,
kompetensi kepemimpinan, meliputi kemampuan pengambilan including strategic decision-making skills, risk management,
keputusan strategis, pengelolaan risiko, serta keterampilan as well as skills to direct, coach, and motivate work teams.
mengarahkan, membina, dan memotivasi tim kerja. Program This program aims to prepare and develop leaders who are
ini bertujuan mempersiapkan dan mengembangkan pemimpin effective, visionary, and able to support the achievement of
yang efektif, visioner, dan mampu mendukung tercapainya organizational strategic goals in the financial services sector.
tujuan strategis organisasi di sektor jasa keuangan. Adapun The implementation is expected to realize the “BANKER”
penerapannya diharapkan dapat mewujudkan leadership leadership model in every leader of the Bank.
model “BANKER” pada diri setiap leader Bank:
a. Bold, yang memiliki arti berani menyampaikan pendapat a. Bold, which means dare to express opinions to motivate,
untuk memotivasi, menginspirasi, dan membimbing inspire and guide others towards the greater good.
orang lain menuju kebaikan yang lebih besar.
b. Adaptive, yang memiliki arti bersedia dan mampu b. Adaptive, which means Able to adapt to developments in
beradaptasi, terutama saat menghadapi situasi yang tidak the digital Era.
biasa.
c. Nimble, yang memiliki arti memiliki kemampuan untuk c. Nimble, which means having the ability to react quickly
bereaksi dengan cepat dan berani mengambil keputusan and dare to make decisions efficiently with measurable
secara efisien dengan risiko yang terukur. risks.
d. Knowledgable, yang memiliki arti memiliki pengetahuan d. Knowledgable, which means Extensive knowledge and
yang luas dan bersedia untuk berbagi informasi kepada can always be relied on in all conditions.
rekan kerja.
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e. Empathetic, yang memiliki arti mampu memahami e. Empathetic, which means Able to understand diversity,
keberagaman, menciptakan culture yang positif dan create a positive and supportive culture in the work
suportif di lingkungan kerja untuk meningkatkan environment to increase productivity.
produktifitas.
f. Resilience, yang memiliki arti mampu untuk mengatasi f. Resilience, which means having the ability to provide
tantangan, menghadapi ketidakpastian, dan pulih dari services that can captivate customers.
kesulitan dengan cepat dan efektif.
Di tahun 2025, Bank akan melakukan training leadership meliputi: In 2025, the Bank will conduct leadership training including:
1. Officer Development Program (ODP) 1. Officer Development Program (ODP)
ODP merupakan program pengembangan yang dirancang ODP is a development program specifically designed for
khusus untuk fresh graduate atau lulusan baru yang fresh graduates or potential new graduates, with the aim of
potensial, dengan tujuan mempersiapkan mereka menjadi preparing them to become future leaders in the bank. ODP
calon pemimpin masa depan di bank. Peserta ODP biasanya participants usually undergo a series of systematic, intensive,
menjalani rangkaian pelatihan yang sistematis, intensif, dan and comprehensive training that includes technical banking
komprehensif yang mencakup pelatihan teknis perbankan training (operations, credit, funding, risk management,
(operasi, kredit, funding, risk management, dll.), pelatihan soft etc.), soft skills training, leadership training, and job rotation
skill, pelatihan kepemimpinan, serta rotasi tugas (job rotation) in various work units. After completing this program,
di berbagai unit kerja. Setelah menyelesaikan program ini, participants are expected to be ready to be placed in various
peserta diharapkan siap ditempatkan dalam berbagai posisi strategic positions as officers and prospective bank leaders.
strategis sebagai officer dan calon pemimpin bank.
2. Staff Development Program (SDP) 2. Staff Development Program (SDP)
SDP adalah program pengembangan yang dirancang khusus SDP is a development program specifically designed for staff
untuk posisi staf yang memiliki potensi dan kinerja baik untuk positions that have good potential and performance to be
dipersiapkan ke jenjang tanggung jawab yang lebih tinggi atau prepared for higher levels of responsibility or to develop
untuk mengembangkan spesialisasi tertentu sesuai kebutuhan certain specializations according to organizational needs.
organisasi. SDP bertujuan memperkuat kemampuan teknis, SDP aims to strengthen the technical capabilities, operational
kompetensi operasional, serta soft skill para peserta melalui competencies, and soft skills of the participants through
pelatihan khusus yang disesuaikan dengan kebutuhan bisnis specialized training tailored to the bank’s business needs.
bank. Peserta program ini umumnya adalah pegawai yang Participants of this program are generally employees who
sudah memiliki pengalaman kerja tertentu di bank, dengan already have certain work experience in the bank, with the
tujuan agar mereka dapat meningkatkan produktivitas serta aim that they can increase productivity and be ready to take
siap untuk mengemban tanggung jawab lebih besar. on greater responsibility.
3. L3 Series Program (Learn, Leap, and Lead) 3. L3 Series Program (Learn, Leap, and Lead)
L3 Series Program adalah rangkaian program pelatihan L3 Series Program is a series of leadership training programs
kepemimpinan yang dirancang secara bertahap untuk designed in stages for employees at various managerial levels,
pegawai di berbagai jenjang manajerial, guna meningkatkan in order to improve leadership competencies in a systematic
kompetensi leadership secara sistematis dan terstruktur sesuai and structured manner according to the level of each position.
dengan tingkatan jabatan masing-masing. Program ini terdiri The program consists of three main levels:
dari tiga tingkatan utama:
a. Leadership Essentials for Achieving Resilient and a. Leadership Essentials for Achieving Resilient and
Empowerment (Learn) Empowerment (Learn)
Program ini ditujukan bagi para First Line Managers This program is aimed at First Line Managers (e.g. Retired
(misalnya Relationship Officer Pensiunan/ROP and Relationship Officer/ROP and Funding Transaction
Funding Transaction Manager/FTM), yang berfokus Manager/FTM), focusing on strengthening basic
pada penguatan fondasi kepemimpinan dasar. Tujuan leadership foundations. Learn’s main objective is to build
utama Learn adalah membangun kompetensi esensial essential competencies to effectively lead yourself and
untuk memimpin diri sendiri dan tim secara efektif, your team, increase resilience in the face of challenges,
meningkatkan resiliensi dalam menghadapi tantangan, and empower your team through basic leadership skills.
serta memberdayakan tim melalui keterampilan dasar
kepemimpinan.
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b. Leadership Empowerment Acceleration Program b. Leadership Empowerment Acceleration Program
(Leap) (Leap)
Program ini diperuntukkan bagi Middle Managers (misalnya This program is intended for Middle Managers (e.g.
Operational Manager, Team Leader, Spoke Manager, dan Operational Managers, Team Leaders, Spoke Managers,
Supervisor) yang sudah memiliki pengalaman manajerial and Supervisors) who already have managerial experience
dan perlu dikembangkan lebih lanjut.Tujuan utama and need to be developed further.The main objective
Leap adalah mempercepat pengembangan kemampuan of Leap is to accelerate the development of managerial
manajerial dan keterampilan kepemimpinan lanjutan, abilities and advanced leadership skills, empower the
memberdayakan kemampuan mengambil keputusan ability to make tactical decisions, manage teams optimally,
taktis, mengelola tim secara optimal, serta meningkatkan and improve the effectiveness of communication between
efektivitas komunikasi antar level dan lintas fungsi di levels and across functions in the organization.
organisasi.
c. Leadership Excellence for Advancement c. Leadership Excellence for Advancement
Development (Lead) Development (Lead)
Program ini dirancang khusus bagi Senior Managers This program is specifically designed for Senior Managers
atau posisi strategis (Department Head, Office Head, or strategic positions (Department Head, Office Head,
Kepala Cabang, FTH, dan lain sebagainya), yang Branch Head, FTH, etc.), which aims to prepare senior
bertujuan menyiapkan pemimpin senior yang mampu leaders who are able to think strategically and visionarily.
berpikir secara strategis dan visioner. Tujuan utama The main objective of Lead is to develop senior leaders
Lead adalah mengembangkan pemimpin senior yang who are able to make strategic decisions effectively, drive
mampu membuat keputusan strategis secara efektif, organizational transformation, manage risk wisely, and
mendorong transformasi organisasi, mengelola risiko lead change visionarily, thus supporting the achievement
secara bijaksana, serta memimpin perubahan secara of business goals in a sustainable manner.
visioner, sehingga mendukung pencapaian tujuan bisnis
secara berkelanjutan.
Kebijakan, Pengumuman Policy, Announcement and
dan Pembayaran Dividen Payment of Dividend
Kebijakan dan Pengumuman Dividen Dividend Policy and Announcement
Dividen merupakan bagian laba yang diterima oleh pemilik saham Dividends were the share of profits received by shareholders in
sebanding dengan bagian saham yang dimiliki, yang berasal dari proportion to the shares owned, which come from the profits
keuntungan Bank Mandiri Taspen selama usahanya dalam suatu of Bank Mandiri Taspen during its business for a period. The
periode. Pembagian dividen Bank Mandiri Taspen berdasarkan distribution of dividends at Bank Mandiri Taspen is based on the
Kebijakan Akuntansi Bank Mandiri Taspen yang berlaku sejak Accounting Policy of Bank Mandiri Taspen which took effect on
tanggal 23 Agustus 2017 dan terakhir diperbaharui tanggal August 23, 2017 and last renewed on October 1, 2024. If Bank
1 Oktober 2024. Apabila Bank Mandiri Taspen mempunyai saldo Mandiri Taspen has a positive profit balance, after deducting the
laba positif, setelah dikurangi penyisihan untuk cadangan, Bank provision for reserves, Bank Mandiri Taspen can distribute dividends
Mandiri Taspen dapat membagikan dividen dengan besaran dan with the amount and method of distribution in accordance with
tata cara pembagiannya sesuai kesepakatan pemegang saham the agreement of the shareholders and after obtaining the decision
serta setelah memperoleh keputusan Rapat Umum Pemegang of the General Meeting of Shareholders. Bank Mandiri Taspen can
saham. Bank Mandiri Taspen dapat membagikan dividen interim distribute interim dividends before the end of the financial year
sebelum tahun buku berakhir berdasarkan keputusan Rapat Direksi based on the decision of the Board of Directors meeting with the
dengan persetujuan Dewan Komisaris yang pelaksanaannya approval of the Board of Commissioners whose implementation
memperhatikan peraturan perundang-undangan yang berlaku. takes into account the applicable laws and regulations.
Penggunaan laba bersih untuk tahun yang berakhir pada tanggal The use of net profit for the years ending December 31, 2023 and
31 Desember 2023 dan 2022 adalah sebagai berikut: 2022 is as follows:
Penggunaan Laba Bersih Tahun Buku 2023 The Use of Net Profit for Fiscal Year 2023
Berdasarkan Berita Acara Keputusan Para Pemegang Saham Diluar Based on the Minutes of Shareholders’ Decisions Outside
Rapat Umum Pemegang Saham Tahunan Nomor 17 tanggal the Annual General Meeting of Shareholders No. 17 dated
27 Juni 2024 yang dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris June 27, 2024 made by Notary Zulkifli Harahap, S.H., Notary in
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di Jakarta, pemegang saham menyetujui untuk menyisihkan laba Jakarta, shareholders agreed to set aside profits for the 2023
tahun buku 2023 sebesar Rp140.940.383.106 sebagai dividen fiscal year amounting to IDR140,940,383,106 as dividends
kepada pemegang saham, Perseroan tidak menyisihkan laba untuk to shareholders, The Company did not set aside any profit
cadangan Umum sehubungan telah terpenuhinya cadangan sebesar for General reserve due to the fulfillment of the reserve of
20% dari Modal Disetor Perseroan, sehingga sisanya sebesar 20% of the Company’s Paid-up Capital, so that the remaining
Rp1.268.463.447.957 dimasukkan sebagai saldo laba. Rp1,268,463,447,957 was included as retained earnings.
Penggunaan Laba Bersih Tahun Buku 2022 The Use of Net Profit for Fiscal Year 2022
Berdasarkan Berita Acara Keputusan Para Pemegang Saham Diluar Based on the Minutes of Shareholders’ Decisions Outside
Rapat Umum Pemegang Saham Tahunan Nomor 20 tanggal the Annual General Meeting of Shareholders No. 20 dated
27 Juni 2023 yang dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris June 27, 2023 made by Notary Zulkifli Harahap, S.H., Notary in
di Jakarta, pemegang saham menyetujui untuk menyisihkan laba Jakarta, shareholders agreed to set aside profits for the 2022
tahun buku 2022 sebesar Rp120.611.155.799 sebagai dividen kepada fiscal year amounting to IDR120,611,155,799 as dividends to
pemegang saham, Rp3.860.870.500 sebagai cadangan umum sisanya shareholders, IDR3,860,870,500 as general reserves, the remaining
sebesar Rp1.081.639.531.691 dimasukkan sebagai saldo laba. Rp1,081,639,531,691 was included as retained earnings.
Pembayaran Dividen Dividend Payments
Pembayaran dividen tahun buku 2023 dilakukan pada tanggal Dividend payments for the 2023 financial year will be made on
13 Desember 2024. Sedangkan pembayaran dividen tahun December 13, 2024, Meanwhile dividend payments for the 2022
buku 2022 dilakukan pada tanggal 15 Desember 2023. Untuk financial year will be made on December 15, 2023. Dividend
pembayaran dividen tahun buku 2024 akan diputuskan dalam payments for the 2024 financial year will be decided at the GMS
RUPS pada tahun 2025. in 2025.
Tabel Pengumuman dan Pembayaran Dividen
Table of Dividend Announcement and Payment
Uraian Tahun Buku 2023 Tahun Buku 2022 Tahun Buku 2021
Description Fiscal Year 2023 Fiscal Year 2022 Fiscal Year 2021
Laba Bersih (Rp penuh)
1,409,403,831,063 1,206,111,557,990 645,676,813,174
Net Profit (full IDR)
Dividen Kas (Rp penuh)
140,940,383,106 120,611,155,799 80,709,601,647
Cash Dividend (full IDR)
Dividen Non Kas *)
- - -
Non-Cash Dividends *)
Saham (lembar)
1,638,608,705 1,638,608,705 1,638,608,705
Shares (shares)
Dividen Kas Per Saham (Rp penuh)
86.01 73.61 49.25
Cash Dividend Per Share (full IDR)
Dividen Non Kas Per Saham (Rp) *)
- - -
Non-Cash Dividend Per Share (IDR) *)
Dividend Pay Out Ratio (%)
10% 10% 12.50%
Dividend Pay Out Ratio (%)
Tanggal Pengumuman 4 Desember 2024 1 Desember 2023 15 Juni 2022
Announcement Date December 4, 2024 December 1, 2023 June 15, 2022
Tanggal Pembayaran 13 Desember 2024 15 Desember 2023 24 Juni 2022 dan 12 Juli 2022
Payment date December 13, 2024 December 15, 2023 June 24, 2022 and July 12, 2022
Tanggal Pembayaran Dividen Non Kas *)
- - -
Non-Cash Dividend Payment Date*
*)
Bank Mandiri Taspen tidak memiliki dividen non kas
*)
Bank Mandiri Taspen does not have non-cash dividends
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Realisasi Penggunaan Dana Hasil Realization of Use of Public Offering
Penawaran Umum Proceeds
Pada tahun 2024, Bank Mandiri Taspen tidak dalam periode In 2024, Bank Mandiri Taspen will not be in the reporting period
pelaporan realisasi penggunaan dana hasil penawaran umum oleh for the realization of the use of proceeds from the public offering,
karena itu tidak terdapat informasi terkait jumlah perolehan dana, therefore there was no information regarding the amount
rencana penggunaan dana, rincian penggunaan dana, saldo dana, of funds obtained, plans for using funds, details of the use of
dan tanggal persetujuan RUPS atas perubahan penggunaan dana. funds, balance of funds, and the date of approval by the GMS for
changes in the use of funds.
Informasi Material Mengenai Investasi, Material Information Regarding
Ekspansi, Penggabungan/Peleburan Investment, Expansion, Merger/
Usaha, Divestasi, Akuisisi, atau Consolation of Businesses, Divestment,
Restrukturisasi Utang dan Modal Acquisition, or Restructuring of Debt
and Capital
Investasi Investment
Bank Mandiri Taspen memiliki investasi dalam bentuk efek-efek Bank Mandiri Taspen has investments in the form of securities
yang mengalami kenaikan dari tahun sebelumnya. Rincian efek- which have increased from the previous year. Details of the
efek tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut. securities as of December 31, 2024 and 2023 were as follows.
Tabel Rincian Efek-Efek
Securities Details Table
(dalam jutaan Rupiah / in IDR million)
Uraian 31 Desember 2024 31 Desember 2023 Kenaikan/Penurunan
Description December 31, 2024 December 31, 2023 The Increase / Decrease
Pihak berelasi
Related parties
Biaya Perolehan Diamortisasi - Rupiah
Amortized Cost - IDR
Efek Beragun Aset
- 1,092 (1,092)
Asset Backed Securities
Obligasi Pemerintah
4,227,396 4,276,961 (49,565)
Government Bonds
Nilai Wajar melalui Penghasilan Komprehensif
Lain - Rupiah
Fair Value through Other Comprehensive
Income - IDR
Obligasi Pemerintah
3,925,501 4,300,794 (375,293)
Government Bonds
Total 8,152,897 8,578,847 (425,950)
Dikurangi: Cadangan kerugian penurunan nilai
- -
Reduced: Allowance for impairment losses
Neto
8,152,897 8,578,847 (425,950)
Net
Tabel Penambahan Investasi Dalam Bentuk Pembelian Efek/Obligasi Baru
Table of Additional Investment in the Form of Purchasing New Securities/Bonds
Seri Deal Date
Series Deal Date
INDOSR 12 Juni 2024 - 20 Desember 2024 / June 12, 2024 - December 20, 2024
SRBI 14 Juni 2024 - 12 Juli 2024 / June 14, 2024 - July 12, 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Ekspansi Expansion
Selama tahun 2024, Bank Mandiri Taspen tidak melakukan During 2024, Bank Mandiri Taspen did not conduct any additional
kegiatan ekpanasi penambahan kantor. office expansion activities.
Penggabungan/Peleburan Usaha Business Merger/Consolidation
Selama tahun 2024, Bank Mandiri Taspen tidak melakukan During 2024, Bank Mandiri Taspen would not carry out business
kegiatan penggabungan/peleburan usaha. merger/consolidation activities.
Divestasi Divestment
Selama tahun 2024, Bank Mandiri Taspen tidak melakukan During 2024, Bank Mandiri Taspen would not carry out divestment
kegiatan divestasi. activities.
Akuisisi Acquisition
Selama tahun 2024, Bank Mandiri Taspen tidak melakukan During 2024, Bank Mandiri Taspen would not carry out acquisition
kegiatan akuisisi. activities.
Restrukturisasi Utang dan Modal Debt and Capital Restructuring
Selama tahun 2024, Bank Mandiri Taspen tidak melakukan During 2024, Bank Mandiri Taspen would not carry out debt
transaksi restrukturisasi utang dan/atau restrukturisasi modal. restructuring and/or capital restructuring transactions.
Informasi Material yang Mengandung Material Information Containing
Benturan Kepentingan dan/atau Conflicts of Interest and/or
Transaksi Dengan Pihak Afiliasi Transactions With Affiliated Parties
Transaksi Material adalah setiap transaksi yang dilakukan oleh Material Transactions are any transactions carried out by a public
perusahaan terbuka atau perusahaan terkendali yang memenuhi company or controlled company that meet the transaction
batasan nilai transaksi sama dengan 20% (dua puluh persen) atau value limit equal to 20% (twenty percent) or more of the Public
lebih dari ekuitas Perusahaan Terbuka (Peraturan Otoritas Jasa Company’s equity (Financial Services Authority Regulation Number
Keuangan Nomor 17/POJK.04/2020 Tentang Transaksi Material 17/POJK.04/2020 concerning Material Transactions and Changes
dan Perubahan Kegiatan Usaha). in Business Activities).
Lingkup Transaksi: Transaction Scope:
Perusahaan Terbuka yang melakukan Transaksi Material dalam: Public Companies that carry out Material Transactions in:
a. 1 (satu) kali transaksi; atau a. 1 (one) transaction; or
b. Suatu rangkaian transaksi untuk suatu tujuan atau kegiatan a. A series of transactions for a particular purpose or activity
tertentu, wajib memenuhi ketentuan sebagaimana diatur must comply with the provisions as regulated in POJK No.17/
dalam POJK Nomor 17/POJK.04/2020. POJK.04/2020.
Batasan Nilai: Value Limitations:
(1) Suatu transaksi dikategorikan sebagai Transaksi Material (1) A transaction is categorized as a Material Transaction if the
apabila nilai transaksi sama dengan 20% (dua puluh persen) transaction value is equal to 20% (twenty percent) or more of
atau lebih dari ekuitas Perusahaan Terbuka. the Public Company’s equity.
(2) Transaksi berupa perolehan dan pelepasan atas perusahaan (2) Transactions in the form of acquisition and disposal of
atau segmen operasi dikategorikan sebagai Transaksi Material companies or operating segments are categorized as Material
dalam hal: Transactions in the event that:
a. Nilai transaksi sama dengan 20% (dua puluh persen) atau a. The transaction value is equal to 20% (twenty percent) or
lebih dari ekuitas Perusahaan Terbuka; more of the Public Company’s equity;
b. Total aset yang menjadi objek transaksi dibagi total aset b. The total assets that are the object of the transaction
Perusahaan Terbuka nilainya sama dengan atau lebih dari divided by the total assets of the Public Company are
20% (dua puluh persen); equal to or more than 20% (twenty percent);
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c. Laba bersih objek transaksi dibagi dengan laba bersih c. The net profit of the transaction object divided by the net
Perusahaan Terbuka nilainya sama dengan atau lebih dari profit of the Public Company is equal to or more than
20% (dua puluh persen); atau 20% (twenty percent); or
d. Pendapatan usaha objek transaksi dibagi dengan d. The business income of the transaction object divided by
pendapatan usaha Perusahaan Terbuka nilainya sama the business income of the Public Company is equal to or
dengan atau lebih dari 20% (dua puluh persen). more than 20% (twenty percent).
(3) Dalam hal transaksi sebagaimana dimaksud pada (1) dan (2) (3) In the event that the transactions as intended in (1) and (2)
dilakukan oleh Perusahaan Terbuka yang mempunyai ekuitas are carried out by a Public Company that has negative equity,
negatif, transaksi dikategorikan sebagai Transaksi Material the transaction is categorized as a Material Transaction if the
apabila nilai transaksi sama dengan 10% (sepuluh persen) transaction value is equal to 10% (ten percent) or more of the
atau lebih dari total aset Perusahaan Terbuka. Public Company’s total assets.
Transaksi Benturan Kepentingan Conflict of Interest Transactions
Sesuai ketentuan dalam Peraturan Otoritas Jasa Keuangan In accordance with the provisions of the Financial Services
Nomor 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Transaksi Authority Regulation Number 42/POJK.04/2020 Concerning
Benturan Kepentingan, Benturan Kepentingan adalah perbedaan Affiliated Transactions and Conflicts of Interest Transactions,
antara kepentingan ekonomis perusahaan terbuka dengan a conflict of interest is the difference between the economic
kepentingan ekonomis pribadi anggota Direksi, anggota Dewan interests of a public company and the personal economic interests
Komisaris, Pemegang Saham Utama, atau Pengendali yang dapat of members of the Board of Directors, members of the Board
merugikan perusahaan terbuka dimaksud. of Commissioners, Major Shareholders or Controlling can be
detrimental to the said public company.
Dalam rangka pengelolaan benturan kepentingan, Bank Mandiri In order to manage conflicts of interest, Bank Mandiri Taspen has
Taspen telah memiliki pedoman untuk mengelola benturan guidelines for managing conflicts of interest as set out in the Bank
kepentingan sebagaimana tertuang dalam kerangka Kebijakan Bank Mandiri Taspen Policy framework, namely Policy Architecture
Mandiri Taspen yaitu Arsitektur Kebijakan Nomor KEB/002/X/2024 Number KEB/002/X/2024 dated October 1, 2024 which was
tanggal 1 Oktober 2024 yang selanjutnya diturunkan dalam Standar further derived in Governance Standard Procedures Number
Prosedur Tata Kelola Nomor SP/044/X/2024 tanggal 28 Oktober SP/044/X/2024 dated October 28, 2024 to regulate Conflict of
2024 untuk mengatur Penanganan Benturan Kepentingan dan Interest Handling and Conflict of Interest Management.
Pengelolaan Benturan Kepentingan.
Sampai dengan akhir tahun 2024, tidak terdapat transaksi Until the end of 2024, there were no conflict of interest
benturan kepentingan. transactions.
Transaksi Afiliasi Affiliated Transactions
Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Nomor Based on the provisions of the Financial Services Authority Regulation
42/POJK.04/2020 Tentang Transaksi Afiliasi dan Transaksi Number 42/POJK.04/2020 Concerning Affiliated Transactions and
Benturan Kepentingan, Afiliasi adalah: Transactions with Conflicts of Interest, Affiliates are:
a. Hubungan keluarga karena perkawinan dan keturunan a. Family relations by marriage and descent to the second
sampai derajat kedua, baik secara horizontal maupun vertikal; degree, both horizontally and vertically;
b. Hubungan antara pihak dengan Pegawai, Direktur, atau b. The relationship between the party and the employee, director
Komisaris dari pihak tersebut; or commissioner of the party;
c. Hubungan antara 2 (dua) Perusahaan di mana terdapat 1 (satu) c. Relationship between 2 (two) companies where there is 1
atau lebih anggota Direksi atau Dewan Komisaris yang sama; (one) or more members of the same Board of Directors or
Board of Commissioners;
d. Hubungan antara Perusahaan dan Pihak, baik langsung d. The relationship between the Company and the Party, either
maupun tidak langsung, mengendalikan atau dikendalikan directly or indirectly, controls or is controlled by the company;
oleh perusahaan tersebut;
e. Hubungan antara 2 (dua) perusahaan yang dikendalikan, baik e. Relationship between 2 (two) companies that are controlled,
langsung maupun tidak langsung, oleh pihak yang sama; atau either directly or indirectly, by the same party; or
f. Hubungan antara Perusahaan dan Pemegang Saham Utama. f. Relationship between the Company and Major Shareholders.
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Selanjutnya transaksi Afiliasi adalah setiap aktivitas dan/atau Furthermore, Affiliate transactions are any activities and/
transaksi yang dilakukan oleh perusahaan terbuka atau perusahaan or transactions carried out by public companies or controlled
terkendali dengan Afiliasi dari perusahaan terbuka atau Afiliasi companies with Affiliates of public companies or Affiliates of
dari Anggota Direksi, Anggota Dewan Komisaris, Pemegang Members of the Board of Directors, Members of the Board of
Saham Utama, atau Pengendali, termasuk setiap aktivitas dan/ Commissioners, Major Shareholders, or Controlling, including
atau transaksi yang dilakukan oleh Perusahaan Terbuka atau any activities and/or transactions carried out by Public Company
Perusahaan Terkendali untuk kepentingan Afiliasi dari Perusahaan or Controlled Company for the benefit of Affiliates of Public
Terbuka atau Afiliasi dari anggota Direksi, Anggota Dewan Companies or Affiliates of members of the Board of Directors,
Komisaris, Pemegang Saham Utama, atau Pengendali. Members of the Board of Commissioners, Major Shareholders, or
Controllers.
Transaksi Afiliasi Sebagai Kegiatan Usaha Affiliated Transaction as Business Activities
yang Dijalankan Dalam Rangka Menghasilkan Engaged in Terms of Generating Business and
Pendapatan Usaha dan Dijalankan Secara Income and Conducted Routinely, Repetaedly,
Rutin, Berulang, dan/atau Berkelanjutan and/or Sustainably
Terdapat transaksi afiliasi lainnya yang merupakan kegiatan usaha There were other affiliated transactions, which were business
yang dilakukan untuk menghasilkan pendapatan dan dijalankan activities conducted to generate income and performed routinely,
secara rutin, berulang, dan/atau berkelanjutan, sesuai dengan repeatedly, and/or sustainably in accordance with the provisions
ketentuan yang diatur dalam Pasal 8 dan Pasal 9 POJK 42/2020. stipulated in Article 8 and Article 9 of POJK 42/2020. Information
Informasi mengenai transaksi tersebut disajikan pada bagian regarding these transactions was presented in the related
transaksi pihak berelasi yang tercatat dalam Catatan 36 pada party transactions section recorded in Note 36 to the Financial
Laporan Keuangan. Statements.
Kewajaran Transaksi dan Pemenuhan Fairness of the Transaction and Satisfaction of
Peraturan Terkait Related Regulations
Selama tahun 2024, semua transaksi dilakukan secara wajar During 2024, transactions were conducted fairly based on the arm’s
berdasarkan prinsip arm’s length principle sesuai dengan length principle in accordance with the established mechanism.
mekanisme yang telah ditetapkan. Di samping itu, tidak terdapat In addition, there were no violations of laws and regulations
pelanggaran atas peraturan perundang-undangan terkait dengan related to transactions with affiliated/and/or related parties and
transaksi dengan pihak afiliasi/dan atau berelasi serta tidak there were no transactions containing a conflict of interest. Bank
terdapat transaksi yang mengandung benturan kepentingan. Mandiri Taspen had a policy regarding transactions, containing
Bank Mandiri Taspen memiliki kebijakan mengenai transaksi yang a conflict of interest and transactions with affiliated/and/or
mengandung benturan kepentingan dan transaksi dengan pihak related parties. Material transactions were always conducted by
afiliasi/dan atau berelasi. Transaksi material senantiasa dilakukan considering the principle of prudence, and had complied with the
dengan memperhatikan prinsip kehati-hatian, serta telah provisions of the Financial Services Authority and other applicable
memenuhi ketentuan Otoritas Jasa Keuangan maupun peraturan laws and regulations.
perundang-undangan lain yang berlaku.
Declaration of the Board of Directors and
Pernyataan Direksi Serta Peran Dewan Role of the Board of Commissioners and
Komisaris dan Komite Audit Terkait Transaksi Audit Committee Related to Affiliated Parties
Pihak Berelasi Transaction
Direksi telah memiliki kebijakan dalam pelaksanaan transaksi The Board of Directors had a policy in implementing affiliated
afiliasi sebagaimana di atur dalam dalam ketentuan Internal transactions as regulated in the Internal Provisions of Bank Mandiri
Bank Mandiri Taspen telah Standar Prosedur Tata Kelola Taspen, such as Standard Operating Procedure of Governance
Nomor SP/044/X/2024 tanggal 28 Oktober 2024 . Number SP/044/X/2024 dated October 28, 2024.
Direksi menyatakan bahwa transaksi telah melalui prosedur The Board of Directors also declared that the transaction that
yang memadai, dilaksanakan sesuai praktik bisnis yang berlaku had passed through adequate procedures, was conducted in
umum, serta memenuhi prinsip transaksi yang wajar (arm’s length accordance with generally accepted business practices, and
principle). Transaksi material diputuskan oleh Dewan Komisaris satisfied the arm’s length principle. Material transactions were
dan senantiasa dilakukan dengan memperhatikan prinsip kehati- decided by the Board of Commissioners and always performed by
hatian, serta telah memenuhi ketentuan Otoritas Jasa Keuangan considering the principle of prudence, and had complied with the
maupun peraturan perundang-undangan lain yang berlaku. provisions of the Financial Services Authority and other applicable
laws and regulations.
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Selain itu, transaksi material juga harus diputuskan oleh Dewan In addition, material transactions had to be decided by the Board
Komisaris secara Independen. Sebagai upaya memastikan of Commissioners independently. To ensure that transactions
transaksi dilakukan untuk kepentingan Bank Mandiri Taspen were performed in accordance with the interests of Bank Mandiri
dan mencegah terjadinya potensi benturan kepentingan yang Taspen and to prevent potential conflicts of interest that might
mungkin terjadi, Komite Audit menelaah dan memberikan occur, the Audit Committee reviewed and provided advice to the
saran kepada Dewan Komisaris terkait adanya potensi benturan Board of Commissioners regarding potential conflicts of interest.
kepentingan. Pada tahun 2024 tidak terdapat transaksi afiliasi/dan In 2024, there were no affiliated/and/or related transactions that
atau berelasi yang membutuhkan persetujuan RUPS/Pemegang required the approval of the GMS/Shareholders. If a transaction
Saham. Jika transaksi dengan pihak afiliasi/dan atau berelasi with an affiliated/and/or related party required the approval of
memerlukan persetujuan pemegang saham maka persetujuan shareholders, the approval was conducted by shareholders, who
dilakukan oleh pemegang saham yang tidak memiliki kepentingan had no interest in the transaction.
dengan transaksi tersebut.
Transaksi Pihak Berelasi Related Party Transactions
Pihak-pihak berelasi adalah perusahaan dan perorangan yang Related parties are companies and individuals who have direct
mempunyai keterkaitan kepemilikan atau kepengurusan secara or indirect ownership or management links with Bank Mandiri
langsung maupun tidak langsung dengan Bank Mandiri Taspen. Taspen. In normal business activities, Bank Mandiri Taspen
Dalam kegiatan normal usaha, Bank Mandiri Taspen melakukan conducts transactions with related parties as banking transactions
transaksi dengan pihak berelasi adalah transaksi perbankan in general. Transactions with related parties are carried out with
seperti pada umumnya. Transaksi dengan pihak berelasi tersebut the same terms and conditions (arm’s length) as those carried out
dilaksanakan dengan syarat dan kondisi yang sama (arm’s length) with unrelated parties, except for loans granted to employees
sebagaimana dilakukan dengan pihak tidak berelasi, kecuali of Bank Mandiri Taspen. The Bank provides similar interest rates
pinjaman yang diberikan kepada karyawan Bank Mandiri Taspen. for third party funds with related parties and third parties. Bank
Bank memberikan suku bunga yang serupa untuk dana pihak ketiga Mandiri Taspen also uses interest rates that are similar between
dengan pihak berelasi dan pihak ketiga. Bank Mandiri Taspen juga related parties and third parties in the context of providing loan.
menggunakan suku bunga yang serupa antara pihak berelasi dan
pihak ketiga dalam rangka pemberian pinjaman yang diberikan.
Nama dan Sifat Hubungan Berelasi Name and Nature of Related Relations
Tabel di bawah menunjukkan rincian pihak-pihak berelasi dengan The table below shows details of related parties with Bank Mandiri
Bank Mandiri Taspen beserta sifat dari transaksi tersebut. Taspen and the nature of the transaction.
Tabel Sifat Hubungan Berelasi
Table of Related Party Nature of Relationship
Pihak Berelasi Sifat Hubungan Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Giro pada bank lain, simpanan pada bank lain, pinjaman
yang diterima,efek-efek yang dijual dengan janji
dibeli kebali, pendapatan bunga, surat berharga yang
Entitas induk
PT Bank Mandiri (Persero) Tbk diterbitkan, beban bunga
Parent entity
Current Accounts with other banks, deposits with other
banks, loans received, interest income, securities issued,
interest expense
Anak perusahaan PT Bank Mandiri (Persero) Tbk Giro pada bank lain, pendapatan bunga
PT Bank Syariah Indonesia Tbk
Subsidiary of PT Bank Mandiri (Persero) Tbk Current Accounts with other banks, interest income
Giro pada bank lain, pendapatan bunga, surat berharga
Badan Usaha Milik Negara yang diterbitkan, beban bunga
PT Bank Rakyat Indonesia (Persero) Tbk
State-Owned Enterprise Current Accounts with other banks, interest income,
securities issued, interest expense
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Asuransi Jasa Indonesia (Persero)
State-Owned Enterprise Customer deposits, interest expense
Anak perusahaan PT Taspen (Persero) Simpanan nasabah, beban bunga
PT Taspen Abadi Sentosa
Subsidiary of PT Taspen (Persero) Customer deposits, interest expense
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Management Discussion and Analysis of Bank Performance
Pihak Berelasi Sifat Hubungan Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Dikendalikan oleh entitas anak PT Bank Mandiri
(Persero) Tbk Simpanan nasabah, beban bunga
PT Estika Daya Mandiri
Controlled by Subsidiary of PT Bank Mandiri Customer deposits, interest expense
(Persero) Tbk
Pemegang Saham Akhir Efek-efek, pendapatan bunga, aset lain-lain
Pemerintah Republik Indonesia
Final Shareholder Marketable securities, interest income, other assets
Surat berharga yang diterbitkan, beban bunga, simpanan
Anak perusahaan PT Taspen (Persero)
PT Dana Pensiun Karyawan Taspen nasabah
Subsidiary of PT Taspen (Persero)
Securities issued, interest expense, customer deposits
Simpanan nasabah, surat berharga yang diterbitkan,
Badan Usaha Milik Negara
Perum Jaminan Kredit Indonesia beban bunga
State-Owned Enterprise
Customer deposits, securities issued, interest expense
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk
Simpanan nasabah, beban bunga
PT Mandiri Tunas Finance Controlled by Subsidiary of PT Bank Mandiri
Customer deposits, interest expense
(Persero) Tbk
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
PT Mandiri Utama Finance
Controlled by oleh PT Bank Mandiri (Persero) Tbk Customer deposits, interest expense
Simpanan nasabah, surat berharga yang diterbitkan,
Perusahaan Asosiasi Entitas Induk beban bunga, biaya dibayar dimuka
PT Asuransi Jiwa Inhealth Indonesia
Parent Entity’s Associated Company Customer deposits, securities issued, interest expense,
prepaid expenses
Badan Usaha Milik Negara Aset lain-lain, simpanan nasabah, beban bunga
PT Asuransi Kredit Indonesia (Persero)
State-Owned Enterprise Other assets, customer deposits, interest expense
Simpanan nasabah, beban bunga, Beban umum dan
Badan Usaha Milik Negara administrasi
PT Pos Indonesia (Persero)
State-Owned Enterprise Customer deposits, interest expense, general and
administrative expenses
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Indonesia Infrastructure Finance
State-Owned Enterprise Customer deposits, interest expense
Surat berharga yang diterbitkan, pinjaman yang diterima,
Badan Usaha Milik Negara
PT Bank Tabungan Negara (Persero) Tbk beban bunga
State-Owned Enterprise
Securities issued, received loans, interest expense
Surat berharga yang diterbitkan, simpanan nasabah,
Badan Usaha Milik Negara
PT Reasuransi Indonesia Utama (Persero) beban bunga,
State-Owned Enterprise
Securities issued, customer deposits, interest expense,
Aset Lain-lain, simpanan Nasabah, beban umum dan
Entitas Anak dari Badan Usaha Milik Negara administrasi, Beban Bunga
PT Asuransi Perisai Listrik Nasional
Subsidiary of State-Owned Enterprise Other assets, prepaid expenses, customer deposits,
interest expense
Simpanan nasabah, kredit yang diberikan, aset lain-lain,
Pejabat kunci manajemen pendapatan bunga, beban bunga
Pejabat Eksekutif Bank
Key management officials Customer deposits, loans granted, other assets, interest
income, interest expense
Badan Usaha Milik Negara Surat berharga yang diterbitkan, beban bunga
BPJS Ketenagakerjaan
State-Owned Enterprise Securities issued, interest expense
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Mulia Sasmita Bhakti
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Simpanan nasabah, beban bunga, surat berharga yang
PT Bank Mandiri (Persero) Tbk sebagai pendiri
Dana Pensiun Bank Mandiri diterbitkan
PT Bank Mandiri (Persero) Tbk s founder
Customer deposits, interest expense, securities issued
Anak perusahaan PT Taspen (Persero) Simpanan nasabah, beban bunga
PT Asuransi Jiwa Taspen
Subsidiary of PT Taspen (Persero) Customer deposits, interest expense
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Usaha Gedung Mandiri
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Biaya dibayar dimuka, simpanan nasabah, beban bunga,
beban umum dan administrasi, surat berharga yang
Pemegang saham dengan pengaruh signifikan
PT Taspen (Persero) diterbitkan
Shareholders with significant influence
Prepaid expenses, customer deposits, interest expense,
general and administrative expenses, securities issued
PT Bank Mandiri Taspen
249
2024 Annual Report
Page 252
Pihak Berelasi Sifat Hubungan Berelasi Transaksi
Related Party Nature of Related Relationship Transaction
Dikendalikan oleh entitas anak PT Bank Mandiri
Efek-efek, simpanan nasabah, beban bunga
(Persero) Tbk
PT Mandiri Manajemen Investasi Marketable securities, customer deposits, interest
Controlled by subsidiary of PT Bank Mandiri
expense
(Persero) Tbk
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Bumi Daya Plaza
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
PT Penjaminan Infrastruktur Indonesia Badan Usaha Milik Negara Simpanan nasabah, beban bunga
(Persero) State-Owned Enterprise Customer deposits, interest expense
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Aero Globe Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, beban bunga, biaya dibayar dimuka,
Badan Usaha Milik Negara beban umum dan administrasi
PT Asabri (Persero)
State-Owned Enterprise Customer deposits, interest expense, prepaid expenses,
general and administrative expenses
Koperasi Kesehatan Pegawai dan
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
Pensiunan Bank Mandiri (Mandiri
Controlled by PT Bank Mandiri (Persero) Tbk Customer deposits, interest expense
Healthcare)
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Jasa Marga Bali Tol
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
PT Pengembangan Pariwisata Indonesia Badan Usaha Milik Negara Simpanan nasabah, beban bunga
ITDC State-Owned Enterprise Customer deposits, interest expense
Dikendalikan oleh PT Mandiri Manajemen Simpanan nasabah, beban bunga, surat berharga yang
Reksa Dana Mandiri Investa Pasar Uang Investasi diterbitkan
Controlled by PT Mandiri Manajemen Investasi Customer deposits, interest expense, securities issued
Dikendalikan oleh PT Mandiri Manajemen
Simpanan nasabah, beban bunga
Reksa Dana Mandiri Kapital Prima Investasi
Customer deposits, interest expense
Controlled by PT Mandiri Manajemen Investasi
Dikendalikan oleh PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga
PT Mandiri Capital Indonesia
Controlled by PT Mandiri (Persero) Tbk Customer deposits, interest expense
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Pengelola Investama Mandiri
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Sarana Multi Infrastruktur (Persero)
State-Owned Enterprise Customer deposits, interest expense
Efek-efek, aset lain-lain, pendapatan bunga,
Badan Usaha Milik Negara
PT Sarana Multigriya Finansial (Persero) beban bunga, pinjaman yang diterima
State-Owned Enterprise
Marketable securities, other assets, interest income
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Semen Tonasa
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, surat berharga yang diterbitkan,
Badan Usaha Milik Negara
BPJS Kesehatan beban bunga
State-Owned Enterprise
Customer deposits, securities issued, interest expense
Enittas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Pertamina Pedeve Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Hotel Indonesia Natour (Persero)
State-Owned Enterprise Customer deposits, interest expense
Simpanan nasabah, beban bunga, surat berharga yang
Perusahaan Asosiasi Entitas Induk
PT Axa Mandiri Financial Services diterbitkan
Associated Company of Parent Entity
Customer deposits, interest expense, securities issued
Dikendalikan oleh Dana Pensiun Bank Mandiri Simpanan nasabah, beban bunga
PT Gedung YKP Bank Exim
Controlled by Bank Mandiri Pension Fund Customer deposits, interest expense
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Yayasan Kesehatan Garuda Indonesia
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
Entitas Anak dari PT Taspen Simpanan nasabah, beban bunga
PT Taspen Properti Indonesia
Subsidiary of PT Taspen Customer deposits, interest expense
Entitas Anak dari Badan Usaha Milik Negara Simpanan nasabah, beban bunga
PT Reasuransi Indonesia Utama
Subsidiary of State-Owned Enterprise Customer deposits, interest expense
PT Bank Mandiri Taspen
250
Laporan Tahunan 2024
Page 253
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Realisasi Transaksi Transaction Realization
Berikut rincian saldo transaksi dengan pihak-pihak berelasi pada The following table is the details of transaction balances with
tanggal-tanggal 31 Desember 2024 dan 2023 diuraikan dalam related parties as of December 31, 2024 and 2023.
tabel sebagai berikut.
Tabel Transaksi dengan Pihak Berelasi
Table of Transaction with Related Parties
(dalam jutaan rupiah / in IDR million)
Uraian 2024 2023 Description
ASET Asset
Giro pada bank lain 47,978 28,294 Current accounts with other banks
Efek-efek 8,152,897 8,578,847 Marketable securities
Kredit yang diberikan 15,930 21,413 Loans granted
Biaya yang dibayar dimuka 1,892 2,267 Prepaid expenses
Aset lain-lain 155,506 166,765 Other assets
Total aset kepada pihak berelasi 8,374,203 8,797,586 Total assets to related parties
Persentase dari total aset 12.64% 14.53% Percentage of total assets
Liabilitas Liabilities
Simpanan nasabah 8,634,088 6,061,423 Customer deposits
Simpanan dari bank lain - 100,000 Deposits from other banks
Surat berharga yang diterbitkan 397,000 860,500 Securities issued
Pinjaman yang diterima 3,000,000 1,500,000 Loans received
Efek-efek yang dijual dengan janji dibeli kembali 225,076 - Securities sold under repurchase agreements
Total liabilitas kepada pihak berelasi 12,256,164 8,521,923 Total liabilities to related parties
Persentase dari total liabilitas 20.97% 15.74% Persentage of total liabilities
Pendapatan dan beban Incomes and expenses
Pendapatan bunga 530,981 347,564 Interest income
Persentase dari total pendapatan bunga 8,57% 6.11% Persentage of total interest income
Beban bunga 806,626 519,650 Interest expense
Persentase dari total beban bunga 29,26% 22.55% Persentage of total interest expense
Beban umum dan administrasi 12,584 10,417 General and administrative expenses
Persentase dari total beban umum dan Persentage of total general and administrative
1,41% 1.30%
administrasi expenses
Rujukan Pengungkapan Dalam Laporan Disclosure Reference in Financial Statements
Keuangan
Rincian nama pihak terkait realisasi (nilai) transaksi pihak berelasi Details of the names of parties related to the realization (value)
disajikan pada catatan atas Laporan Keuangan Nomor 36 yang of related party transactions were presented in the notes to
terlampir pada Laporan Tahunan ini. Transaksi berelasi tersebut Financial Statements Number 36 attached to this Annual Report.
merupakan kegiatan usaha yang dijalankan dalam rangka The related party transactions were business activities engaged
menghasilkan pendapatan usaha dan dijalankan secara rutin, in order to generate business income and conducted routinely,
berulang, dan/atau berkelanjutan. repeatedly, and/or sustainably.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 254
Kewajaran dan Alasan Dilakukannya Transaksi Reasonableness and Rationale of the
Transaction
Transaksi dilakukan atas dasar alasan kebutuhan Bank Mandiri Transactions are consucted based on the needs of Bank Mandiri
Taspen dan bebas dari konflik kepentingan. Selama tahun 2024, Taspen and are free from conflicts of interest. During 2024,
semua transaksi dilakukan secara wajar berdasarkan prinsip all transactions were conducted fairly based on the Arm’s
arm’s length principle sesuai dengan mekanisme yang telah Length Transaction principle in accordance with the established
ditetapkan. Di samping itu, selama tahun 2024 tidak terdapat mechanism. In addition, during 2024 there were no violations of
pelanggaran atas peraturan perundang-undangan terkait dengan laws and regulations related to transactions with related parties
transaksi dengan pihak berelasi serta tidak terdapat transaksi yang and no transactions containing conflicts of interest.
mengandung benturan kepentingan.
Pemenuhan Peraturan dan Ketentuan Terkait Compliance With Related Regulations
and Provisions
Bank Mandiri Taspen memiliki kebijakan mengenai transaksi yang Bank Mandiri Taspen has a policy regarding transactions that
mengandung benturan kepentingan dan/atau transaksi dengan contain conflicts of interest and/or transactions with related parties.
pihak berelasi. Transaksi material senantiasa dilakukan dengan Material transactions are decided by the Board of Commissioners
memperhatikan prinsip kehati-hatian, serta telah memenuhi and are always carried out with due regard to the precautionary
ketentuan Otoritas Jasa Keuangan maupun peraturan perundang- principle, and comply with the provisions of the Financial Services
undangan lain yang berlaku. Authority and other applicable laws and regulations.
Pernyataan Direksi Serta Peran Dewan Declaration of the Board of Directors and Role
Komisaris dan Komite Audit Terkait Transaksi of the Board of Directors and Audit Committee
Pihak Berelasi Related to Related Parties Transaction
Direksi menyatakan bahwa transaksi telah melalui prosedur The Board of Directors declared that the transaction that had
yang memadai, dilaksanakan sesuai praktik bisnis yang berlaku passed through sufficient procedures was conducted in accordance
umum, serta memenuhi prinsip transaksi yang wajar (arm’s length with generally accepted business practices, and complied with the
principle). Transaksi material diputuskan oleh Dewan Komisaris arm’s length principle. Material transactions were decided by the
dan senantiasa dilakukan dengan memperhatikan prinsip kehati- Board of Commissioners and always conducted by considering
hatian, serta telah memenuhi ketentuan Otoritas Jasa Keuangan the principle of prudence, and had complied with the provisions
maupun peraturan perundang-undangan lain yang berlaku. of the Financial Services Authority and other applicable laws and
regulations.
Selain itu, transaksi material juga harus diputuskan oleh Dewan In addition, material transactions had to be decided by the Board
Komisaris secara Independen. Sebagai upaya memastikan of Commissioners independently. To ensure that transactions
transaksi dilakukan untuk kepentingan Bank Mandiri Taspen were conducted in accordance with the interests of Bank Mandiri
dan mencegah terjadinya potensi benturan kepentingan yang Taspen and prevent potential conflicts of interest that might
mungkin terjadi, Komite Audit menelaah dan memberikan occur, the Audit Committee reviewed and provided advice to the
saran kepada Dewan Komisaris terkait adanya potensi benturan Board of Commissioners regarding potential conflicts of interest.
kepentingan. Pada tahun 2024 tidak terdapat transaksi afiliasi/dan In 2024, there were no affiliated/and/or related transactions that
atau berelasi yang membutuhkan persetujuan RUPS/Pemegang required the approval of the GMS/Shareholders. If a transaction
Saham. Jika transaksi dengan pihak afiliasi/dan atau berelasi with an affiliated/and/or related party required the approval of
memerlukan persetujuan pemegang saham maka persetujuan shareholders, the approval was conducted by shareholders, who
dilakukan oleh pemegang saham yang tidak memiliki kepentingan had no interest in the transaction.
dengan transaksi tersebut.
Kebijakan Pemberian Pinjaman Bagi Loans Provision Policy for the Board of
Dewan Komisaris/Direksi Commissioners/Directors
Bank Mandiri Taspen telah memiliki kebijakan terkait penyediaan Bank Mandiri Taspen has a policy related to the provision of
dana kepada pihak terkait atau penyediaan dana besar dan atau funds to related parties or the provision of large funds and or
penyediaan dana kepada pihak lain yang memiliki kepentingan the provision of funds to other parties that have an interest in
PT Bank Mandiri Taspen
252
Laporan Tahunan 2024
Page 255
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
terhadap Bank yang diatur dalam Kebijakan Perkreditan dengan the Bank which was regulated in the Credit Policy with the latest
pembaharuan terakhir tanggal 1 Oktober 2024 dan Standar update dated October 1, 2024 and Standard Procedures for the
Prosedur Penerapan Manajemen Risiko Tahun 2019. Implementation of Risk Management in 2019.
Pemberian kredit kepada Direksi dan Komisaris termasuk ke dalam The loans provision to the Board of Directors and Commissioners
penyediaan kepada pihak terkait, dan hal ini wajib mendapat was included in the provision to related parties, and this provision
persetujuan kepada Dewan Komisaris. Pendanaan kepada pihak had to be approved by the Board of Commissioners. Funding
terkait telah diatur oleh Otoritas Jasa Keuangan (OJK) dan ketentuan to related parties had been regulated by the Financial Services
Perseroan yaitu Kebijakan Batas Minimum Pemberian Kredit Bank Authority (OJK) and the Company’s provisions, such as the
Mandiri Taspen. Ketentuan dan prosedur pemberian kredit kepada Minimum Loans Limit Policy of Bank Mandiri Taspen. The provisions
Direksi dan Dewan Komisaris berlaku sama seperti pemberian kredit and procedures for loans provision to the Board of Directors and
kepada calon debitur Bank Mandiri Taspen pada umumnya dan Board of Commissioners applied the same as loans provision to
diberikan sesuai bunga pasar (market rate) dan wajar (arm’s length prospective debtors of Bank Mandiri Taspen in general and were
basis) dengan tetap memperhatikan prinsip kehati-hatian. granted according to market interest rates and arm’s length basis,
while considering the principle of prudence.
Perubahan Peraturan Perundang- Changes in Laws and Regulations and
Undangan dan Dampaknya Their Impacts
Uraian perubahan peraturan perundang-undangan dan A description of changes in laws and regulations and their impacts
dampaknya disajikan sebagai berikut. is presented below.
Tabel Perubahan Peraturan Perundang-Undangan Tahun 2024
Table of Changes to Laws and Regulations 2024
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
Triwulan I Tahun 2024
Quarter I Year 2024
1 POJK 21 Tahun Layanan Digital oleh Bank Umum Done 1. Telah dilakukan Compliance Lab tanggal 25 Januari 2024.
2023* Digital Service by Commercial Done 2. Hasil pembahasan gap yang dilakukan dengan Unit kerja terkait
OJK Regulation 21 Banks disepakati bahwa Diperlukan tindak lanjut oleh Bank sebagai
of 2023* berikut
a. Penyesaian Layanan Digital terkait sistem pembayaran
menjadi Produk Bank Dasar. Sudah di akomodir dalam revisi
RPPB bulan Maret 2024.
Due date: Rolling - Triwulanan, pertama kali 28 Maret 2024
Status: Terpenuhi
b. Goals: Penyesuian Dokumen Persyaratan permohonan
persetujuan.
Due date: Inisidentil setiap pengajuan persetujuan ke OJK
Status: Insidentil
c. Goals: Pengaturan TTD Digital dalam Perikatan dengan
Nasabah dalam PT Digital Lending.
Due date: 22 Maret 2024
Status: Terpenuhi 18 Januari 2024
d. Goals: Penambahan Daftar Mitra Bank ke dalam Laporan
Kondisi Terkini TI.
Due date: Rolling - Tahunan, 15 Hari Kerja Januari
Status: On Progress - Pertama Kali 28 Maret 2024
e. Goals: Penyesuaian Kewajiban penyampaian Laporan
Realisasi Layanan Digital.
Due date: Insidentil, 5 Hari Kerja setelah Implementasi
Status: Insidentil
f. Goals: Penyesuaian Kewajiban penyampaian Laporan Evaluasi
Layanan Digital.
Due date: Insidentil, 30 Hari Kerja setelah Implementasi
Status: Insidentil
PT Bank Mandiri Taspen
253
2024 Annual Report
Page 256
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
1. Compliance Lab was conducted on January 25, 2024.
2. The results of the gap discussion conducted with the related
work units agreed that the following follow-up actions were
required by the Bank
a. Completion of Digital Services related to the payment system
to become Basic Bank Products. Has been accommodated in
the revision of the RPPB in March 2024.
Due date: Rolling - Quarterly, first time dated March 28,
2024.
Status: Satisfied
b. Objective: Adjustment of Document Requirements for the
application for approval.
Due date: Incidental to each application for approval to the
OJK
Status: Incidental
c. Objetcives: Arrangement of Digital Signatures in Agreements
with Customers in PT Digital Lending.
Due date: March 22, 2024
Status: Satisfied dated January 18, 2024
d. Objectives: Addition of the List of Bank Partners to the
Current IT Condition Report.
Due date: Rolling - Annually, 15 Working Days on January
Status: On Progress - First Time dated March 28, 2024
e. Goals: Adjustment of Obligation to Submit Digital Service
Realization Report.
Due date: Incidental, 5 Working Days after Implementation
Status: Incidental
f. Objectives: Adjustment of Obligation to Submit Digital
Service Evaluation Report.
Due date: Incidental, 30 Working Days after Implementation
Status: Incidental
2 PADG Nomor Kepesertaan Operasi Moneter Done 1. Telah dilakukan Compliance Lab tanggal 26 Januari 2024.
22/26/2023* Participation in Monetary Done 2. Bank telah melakukan pendaftaran pegawai terkait Treasury
PADG Number Operation Dealer.
22/26/2023* 1. Compliance Lab was conducted dated January 26, 2024.
2. The Bank had registered employees related to Treasury Dealer.
3 POJK 22 Tahun Pelindungan Konsumen dan Done 1. Telah dilakukan Compliance Lab tanggal 26 Januari 2024.
2023* Masyarakat di Sektor Jasa Done 2. Hasil pembahasan gap yang dilakukan dengan Unit Perlindungan
OJK Regulation 22 Keuangan Konsumen disepakati bahwa Diperlukan tindak lanjut oleh Bank
of 2023* Consumer and Community Sebagai berikut
Protection in the Financial Service a. Goals: Validasi dan verifikasi Data CIF pengguna Movin dan
Sector pemilik Nomor HP serta email yang terdaftar oleh Dept. EDM
dengan Divisi DBP.
Status: On Progress
b. Goals: Penyesuaian terhadap SP, PT, MP dan RIPLAY yang
terdampak oleh POJK 22 Tahun 2023 oleh seluruh product owner.
Status: On Progress
c. Goals: Membuat baru atau penyesuaian script marketing
produk dan/atau layanan serta konfirmasi kepada calon
konsumen dan/atau konsumen yang menggunakan alat
komunikasi pribadi.
Status: On Progress
1. Compliance Lab has been conducted on January 26, 2024.
2. The results of the gap discussion conducted with the Consumer
Protection Unit agreed that the Bank needs to take the following
follow-up actions
a. Objectives: Validation and verification of CIF Data for Movin
users and owners of cellphone numbers and emails registered
by the EDM Department with the DBP Division.
Status: On Progress
b. Objectives: Adjustments to SP, PT, MP and RIPLAY affected
by POJK 22 of 2023 by product owners.
Status: On Progress
c. Objectives: Creating new or adjust product and/or service
marketing scripts and confirming to prospective consumers
and/or consumers who use personal communication tools.
Status: On Progress
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 257
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
4 UU Nomor 1 Tahun Perubahan kedua atas Undang- Done 1. Telah dilakukan Compliance Lab tanggal 13 Mei 2024.
2024* Undang Nomor 11 Tahun 2008 Done 2. Telah dilakukan Finalisasi terhadap Petunjuk Teknis Digital
Law Number 1 of tentang Informasi dan Transaksi Lending sebagai dasar Hukum penggunaan Tanda Tangan
2024* Elektronik Elektronik dalam transaksi elektronik risiko tinggi dengan
The second amendment to Law nasabah digital lending.
Number 11 of 2008 concerning 1. Compliance Lab was conducted dated May 13, 2024.
Information and Electronic 2. Finalization of the Digital Lending Technical Instructions had
Transaction been performed as a legal basis for the utilization of Electronic
Signatures in high-risk electronic transactions with digital
lending customers.
Triwulan II Tahun 2024
Quarter II Year 2024
5 PADG Nomor 2 Tentang Dealer Utama Done Telah disampaikan kepada Divisi Terkait, Berdasarkan konfirmasi dari
Tahun 2024 Regarding Primary Dealers Done Divisi Treasury, Bank belum memiliki target sebagai Dealer Utama.
PADG Number 2 Submitted to the relevant division. According to confirmation from the
Year 2024 Treasury Division, the bank does not currently have a target to become
a Primary Dealer.
6 POJK Nomor 5 Penetapan Status Pengawasan dan On Progress 1. Telah dilakukan Compliance Lab tanggal 13 Mei 2024.
Tahun 2024* Penanganan Permasalahan Bank In Progress 2. Penyusunan dan penyampaian Laporan Rencana Aksi Pemulihan
OJK Regulation Umum kepada OJK serta pembuatan pedoman atas implementasi POJK
Number 5 Year Determination of Supervision dimaksud disupervisi oleh Divisi Risk Management dan Divisi
2024* Status and Handling of Commercial SPM & Accounting sesuai hasil radir pada tanggal 21 Mei 2024.
Bank Issues 1. Compliance Lab was conducted on May 13, 2024
2. Preparation and submission of the Recovery Action Plan Report
to the OJK, and the preparation of implementation guidelines for
the regulation are supervised by the Risk Management Division
and the SPM & Accounting Division, as per the meeting on May
21, 2024.
7 PBI Nomor 2 Tahun Tentang Keamanan Sistem On Progress Bank perlu melakukan beberapa tindak lanjut, yaitu:
2024* Informasi dan Ketahanan Siber In Progress 1. Membuat Rencana strategis KKS meliputi:
PBI Number 2 Year bagi Penyelenggara Sistem a. Arah strategis penguatan KKS;
2024* pembayaran, Pelaku Pasar Uang b. Peta jalan penguatan KKS; dan
dan Pasar Valuta Asing, serta Pihak c. Perkiraan kebutuhan sumber daya, yang mencakup aspek
Lain yang Diatur dan Diawasi Oleh manusia, proses, dan teknologi.
Bank Indonesia 2. Bank perlu melakukan evaluasi secara berkala terhadap rencana
On Information System Security strategis KKS dengan perkembangan Risiko Siber.
and Cyber Resilience for Payment 3. Bank perlu untuk melakukan Manajemen Risiko Siber
System Operators, Money Market sebagaimana dimaksud mencakup aspek pelindungan terhadap:
and Foreign Exchange Market a. Kerahasiaan;
Participants, and Other Parties b. Integritas; dan
Regulated and Supervised by Bank
c. Ketersediaan, informasi dalam mendukung kelangsungan
Indonesia
proses bisnis
4. Melakukan penilaian kematangan KKS secara berkala.
5. Melakukan Analisis Dampak terkait Kerentanan Siber terhadap
finansial dan nonfinansial, termasuk dampaknya pada stabilitas
Sistem Keuangan.
6. Bank perlu melakukan penyesuaian beberapa ketentuan Internal
terkait Teknologi Informasi. Manajemen Risiko Siber dan
Pengamanan Informasi.
The Bank needs to take several follow-up actions, namely:
1. Creating a Cyber Security Strategy Plan (KKS) including:
a. Strategic direction for strengthening KKS;
b. A roadmap for KKS enhancement; and
c. Estimated resource requirements, covering aspects of human
resources, processes, and technology.
2. The Bank must conduct periodic evaluations of the KKS in line
with the development of cyber risks.
3. The Bank must implement Cyber Risk Management, which
includes protection of:
a. Confidentiality;
b. Integrity; and
c. Availability of information to support business continuity
4. Regular KKS Maturity assessments
5. Impact analysis of cyber vulnerabilities on financial and non-
financial aspects, including impact on financial system stability.
6. Adjustments to internal regulations on IT, Cyber Risk
Management, and Information Security.
PT Bank Mandiri Taspen
255
2024 Annual Report
Page 258
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
8 PADG 3 Tahun 2024 Perubahan Keempat atas Peraturan Done Sebagai Informasi.
PADG 3 Year 2024 Anggota Dewan Gubernur Nomor Done For informational purposes.
22/23/PADG/2020 tentang
Pelaksanaan Operasi Pasar Terbuka
Fourth Amendment to PADG
No. 22/23/PADG/2020 on the
Implementation of Open Market
Operations
9 PBI Nomor 3 Tahun Tentang Lembaga Alternatif Done Sebagai informasi.
2024 Penyelesaian Sengketa di Sektor Done For informational purposes.
PBI Number 3 Year Keuangan
2024 Alternative Dispute Resolution
Institutions in the Financial Sector
10 PP Nomor 21 Tahun Perubahan atas PP Nomor Done Telah disampaikan kepada Divisi Human Capital untuk dilakukan
2024 25 Tahun 2020 tentang Done penyesuaian.
PP Number 21 Year Penyelenggaraan Tabungan Submitted to the Human Capital Division for adjustment.
2024 Perumahan Rakyat
Amendment to Government
Regulation No. 25 Year 2020 on
Public Housing Savings
11 PADG Nomor 4 Perubahan atas PADG Nomor 11 Done Sebagai informasi
Tahun 2024 Tahun 2024 tentang Peraturan Done For informational purposes.
PADG Number 4 Pelaksanaan Kebijakan Likuiditas
Year 2024 Makroprudensial
Amendment to PADG No. 11
Year 2024 on Implementation of
Macroprudential Liquidity Policy
12 POJK Nomor 8 Produk Asuransi Dan Saluran Done Telah disampaikan informasi kepada unit kerja terkait yaitu Divisi
Tahun 2024 Pemasaran Produk Asuransi Done Credit Operation.
OJK Regulation Insurance Products and Information submitted to the relevant work unit, namely the Credit
Number 8 Year Distribution Channels Operations Division.
2024
13 POJK Nomor 6 Pembiayaan Transaksi Efek Oleh Done Sebagai Informasi
Tahun 2024 Perusahaan Efek Bagi Nasabah Done For informational purposes
OJK Regulation Dan Transaksi Short Selling Oleh
Number 6 Year Perusahaan Efek
2024 Securities Financing by Securities
Companies for Clients and Short
Selling Transactions
14 PLPS Nomor 1 Premi Program Restrukturisasi Done Untuk pertama kali premi PRP dibayarkan oleh bank kepada LPS
Tahun 2024 Perbankan Done untuk periode 1 Januari 2025 sampai dengan 30 Juni 2025.
PLPS Number 1 Year Banking Restructuring Program The PRP premium was paid for the first time by the bank to LPS for
2024 Premium the period from January 1 to June 30, 2025.
Triwulan III Tahun 2024
Quarter III Year 2024
15 PADG No 5 tahun Perubahan atas Peraturan On Progress Penyesuaian Petunjuk Teknis Sistem Kliring Nasional Bank Indonesia
2024 Anggota Dewan Gubernur In Progress (SKNBI) terkait:
PADG No 5 Year Nomor 21/12/PADG/2019 tentang 1. Security audit dilakukan paling sedikit setiap 1 (Satu) tahun sekali
2024 Penyelenggaraan Transfer Dana terhitung sejak menjadi peserta. Dalam hal terjadi perubahan
dan Kliring Berjadwal oleh Bank dalam sistem teknologi informasi internal Peserta yang terkait
Indonesia dengan SKNBI, security audit dilakukan paling lama 6 (enam)
Amendment to Regulation of the bulan setelah terjadi perubahan.
Member of the Board of Governors 2. Permohonan penetapan zona Layanan Kliring Warkat Debit.
No. 21/12/PADG/2019 on Fund 3. Penyusunan kebijakan teknologi informasi terkait dengan SKNBI
Transfer and Scheduled Clearing by mencakup aspek manusia, proses, dan teknologi paling sedikit
Bank Indonesia terdiri atas:
a. Pengamanan data, sistem aplikasi, dan infrastruktur teknologi
informasi.
b. Pengamanan pihak ketiga.
c. Pelindungan konsumen dan manajemen fraud.
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Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
Adjustment of Technical Guidelines for the Bank Indonesia National
Clearing System (SKNBI) related to:
1. Security audits shall be conducted at least once (1) per year
starting from the date of becoming a participant. In the event
of changes to the participant’s internal information technology
system related to SKNBI, a security audit must be carried out no
later than six (6) months after the change occurs.
2. Submission of applications for the determination of Debit
Instrument Clearing Service zones.
3. Formulation of information technology policies related to SKNBI,
covering human, process, and technology aspects, and shall
include at a minimum:
a. Data, application system, and IT infrastructure security;
b. Third-party security;
a. Consumer protection and fraud management.
16 UU Nomor 4 Tahun Kesejahteraan Ibu dan Anak On Progress 1. Melakukan revisi pada SP dan PT SDM, dan Peraturan Perusahaan.
2024* pada Fase Seribu Hari Pertama In Progress a. Pembaruan prosedur yang ada mengenai cuti pegawai
UU Number 4 Year Kehidupan perempuan terkait dengan persalinan/keguguran sesuai
2024* Maternal and Child Welfare in the dengan UU yang berlaku.
First 1000 Days of Life b. Penambahan prosedur mengenai cuti pegawai laki-laki
(suami) terkait kewajiban menemani istri saat persalinan/
keguguran sesuai dengan UU yang berlaku.
2. Pembaruan prosedur yang ada mengenai pembayaran gaji/upah
sebagaimana yang tertuang dalam UU berlaku.
3. Melakukan penyesuaian pada Peraturan Perusahaan terkait
dengan cuti melahirkan.
4. Pengkinian pada aplikasi GreatDay terkait dengan cuti persalinan/
keguguran terhadap pegawai perempuan dan laki-laki mengenai
mendampingi istri persalinan/keguguran.
5. Melakukan sosialisasi atas SP SDM dan Peraturan Perusahaan
terkait dengan hak cuti pegawai.
1. Revision of HR SOPs and Company Regulations.
a. Updating existing procedures regarding female employees’
leave related to childbirth/miscarriage in accordance with
applicable laws.
b. Adding procedures regarding male employees’ (husbands’)
leave related to accompanying their wives during childbirth/
miscarriage in accordance with applicable laws.
2. Updating salary/wage payment procedures as stipulated in the
prevailing laws.
3. Adjustment to Company Regulations regarding maternity leave.
4. Updating the GreatDay application related to leave for childbirth/
miscarriage for female employees and male employees
accompanying their wives.
5. Dissemination of HR SOPs and Company Regulations regarding
employee leave rights.
17 PBI Nomor 4 Tahun Bauran Kebijakan Bank Indonesia Done Telah dilakukan sosialisasi melalui Nota kepada unit kerja terkait,
2024 Bank Indonesia Policy Mix Done adapun poin utama dari peraturan ini adalah Bank wajib mematuhi
PBI Number 4 Year kewajiban yang ada dalam setiap Peraturan Bank Indonesia yang
2024 terkait dengan pelaksanaan Bauran Kebijakan Bank Indonesia.
Dissemination has been carried out through a memorandum to
relevant work units. The main point is that the Bank is obligated to
comply with all applicable Bank Indonesia Regulations related to the
implementation of the Bank Indonesia Policy Mix.
18 PBI Nomor 6 Tahun Pasar Uang Dan Pasar Valuta Asing Done Sebagai informasi.
2024* Money Market and Foreign Done For informational purpose.
PBI Number 6 Year Exchange Market
2024*
19 PBI Nomor 5 Tahun Standardisasi Kompetensi di On Progress Terdapat penyesuaian pada Kegiatan Sistem Pembayaran dan
2024 Bidang Sistem Pembayaran In Progress Jenjang Kualifikasi Sistem Pembayaran, dimana anggora Direksi
PBI Number 5 Year Standardization of Competence in Yang membawahi Kegiatan Sistem Pembayaran wajib memiliki
2024 the Field of Payment Systems sertifikat PBK Sistem Pembayaran.
There is an adjustment to the Payment System Activities and the
Qualification Levels of the Payment System, where members of
the Board of Directors who oversee Payment System Activities are
required to have a Payment System PBK certificate.
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2024 Annual Report
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Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
20 POJK 11 Tahun 2024 Perubahan Kedua Atas POJK On Progress 1. Penyesuaian Informasi Debitur:
OJK Regulation 11 Nomor 18/POJK.03/2017 Tentang In Progress Perlu ditambahkan laporan pertanggungan/pengelolaan risiko,
Year 2024 Pelaporan dan Permintaan penjaminan, atau LPBBTI pada SLIK debitur.
Informasi Debitur Melalui Sistem 2. Perlu dilakukan penyesuaian pada Petunjuk Teknik SLIK
Layanan Informasi Keuangan (SLIK) a. Menambahkan Dasar Hukum dalam Petunjuk Teknis
Second Amendment to POJK b. Penambahan laporan cakupan informasi pada Debitur sesuai
Number 18/POJK.03/2017 dengan POJK yang berlaku pada Bagian Ketentuan Umum
concerning Debtor Information dalam Petunjuk Teknis.
Reporting and Requests through 3. Perlu dilakukan penyesuaian pada Petunjuk Teknis IDEB SLIK
the Financial Information Services diantara lain
System (SLIK)
a. Menambahkan dasar hukum dalam PetunjukTeknis
b. Menambahkan perluasan cakupan ruang lingkup dalam
petunjuk teknis yang meliputi:
- Penggunaan IDEB SLIK untuk pengelolaan sumber daya
manusia pada Pelapor pada Standar Prosedur Sumber Daya
Manusia.
- Penggunaan IDEB SLIK untuk verifikasi kerja sama Pelapor
dengan pihak ketiga pada Petunjuk Teknis Procurement
and Asset Management.
- Pengelolaan User Akses untuk Penggunaan SLIK.
1. Debtor Information Adjustment:
It is necessary to add reports on coverage/risk management,
guarantees, or LPBBTI to the debtor’s SLIK.
2. Adjustments to the SLIK Technical Guidelines:
a. Add legal basis in the Technical Guidelines.
b. Add coverage of debtor information reports in accordance
with the applicable POJK in the General Provisions section of
the Technical Guidelines.
3. Adjustments to the IDEB SLIK Technical Guidelines, among
others:
a. Add legal basis in the Technical Guidelines.
b. Expand the scope in the Technical Guidelines to include:
- The use of IDEB SLIK for human resource management
by the Reporting Party in the Human Resources Standard
Procedure.
- The use of IDEB SLIK for verification of cooperation
between the Reporting Party and third parties in the
Procurement and Asset Management Technical Guidelines.
- User Access Management for the Use of SLIK.
21 POJK 12 Tahun Penerapan Strategi Anti Fraud bagi On Progress 1. Melakukan pengkinian SP Strategi Anti Fraud (SPSAF) No SP/021/
2024* Lembaga Jasa Keuangan In Progress XII/2021 tanggal 13 Desember 2021 sebagaimana pembaharuan
OJK Regulation 12 Implementation of Anti-Fraud pada POJK Nomor 12 Tahun 2024
Year 2024* Strategy for Financial Services 2. Menyampaikan Laporan penerapan Strategi Anti Fraud kepada
Institutions Otoritas Jasa Keuangan dalam jangka waktu paling lama 3 (tiga)
bulan terhitung sejak berlakunya POJK ini yaitu 31 Oktober 2024
1. Update the Anti-Fraud Strategy SOP (SPSAF) No. SP/021/XII/2021
dated December 13, 2021, in line with the amendment in POJK
Number 12 Year 2024.
2. Submit the Anti-Fraud Strategy Implementation Report to the
Financial Services Authority (OJK) within a maximum period
of 3 (three) months from the enactment of this POJK, which is
October 31, 2024.
22 PADG Nomor 8 Perubahan Keenam Atas PADG Done Telah dilakukan sosialisasi melalui Nota kepada Divisi Central
Tahun 2024 20/15/PADG/2018 Tentang Done Operation dengan mencantumkan perubahan atas peraturan
PADG Number 8 Penyelenggaraan Setelmen sebelumnya antara lain:
Year 2024 Dana Seketika Melalui Sistem a. Perhitungan biaya pengiriman instruksi settlement dana multiple
Bank Indonesia-Real Time Gross credit.
Settlement b. Pembebanan biaya setelmen dana.
Sixth Amendment to PADG A memorandum has been circulated to the Central Operation
20/15/PADG/2018 concerning Division listing the changes to the previous regulations, including:
the Implementation of Real-Time a. Calculation of fees for sending multiple credit fund settlement
Fund Settlement through the instructions.
Bank Indonesia-Real Time Gross b. Charging of fund settlement fees.
Settlement System
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Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
23 POJK Nomor 13 tentang Transparansi Dan Publikasi On Progress 1. Menyusun laporan:
Tahun 2024* Suku Bunga Dasar Kredit Bagi Bank In Progress a. Laporan Publikasi SBDK
OJK Regulation Umum Konvensional b. Laporan Rincian SBDK
Number 13 Year Concerning Transparency and Untuk posisi data Oktober 2024 dengan format isian
2024* Publication of Prime Lending Rates sebagaimana tertuang dalam POJK.
for Conventional Commercial 2. Mengumumkan laporan publikasi SBDK di situs web Bank dan
Banks memelihara laporan publikasi SBDK selama 5 (lima) tahun terakhir.
3. Menyampaikan laporan rincian SBDK kepada OJK melalui situs
web pelaporan OJK/secara luring setiap tanggal 7 bulan berikutnya
sesuai dengan format sebagaimana tertuang dalam POJK.
4. Memastikan laporan publikasi SBDK tersedia di Kantor Cabang
5. Mendistribusikan laporan publikasi SBDK di Kantor Cabang
6. Melakukan Pemutakhiran SP Aset Liabilites Management
mengenai:
a. Penyempurnaan Mekanisme Penetapan Suku Bunga Kredit
berdasarkan POJK yang berlaku.
b. Menambahkan kewajiban manajemen bank dalam Penetapan
SBDK;
c. Menegaskan kewajiban pelaporan dan publikasi laporan melalui
website, cabang, media sosial, maupun layanan digital.
d. Menyusun ketentuan terkait Penyusunan dan Publikasi SBDK.
1. Prepare reports:
a. Basic Lending Rate (SBDK) Publication Report
b. Detailed SBDK Report
For data as of October 2024, using the input format as stipulated
in the POJK.
2. Announce the SBDK Publication Report on the Bank’s website and
maintain the SBDK Publication Report for the last 5 (five) years.
3. Submit the Detailed SBDK Report to OJK via the OJK reporting
website/offline every 7th of the following month in the format as
stipulated in the POJK.
4. Ensure the SBDK Publication Report is available at Branch Offices.
5. Distribute the SBDK Publication Report at Branch Offices.
6. Update the Asset and Liabilities Management SOP regarding:
a. Refinement of the Credit Interest Rate Determination Mechanism
based on the applicable POJK;
b. Add the obligation of bank management in setting the SBDK;
c. Emphasize the obligation to report and publish reports through
the website, branches, social media, and digital services;
d. Establish provisions related to the Preparation and Publication of
SBDK.
24 PLPS Nomor 2 tentang Rencana Resolusi Bagi On Progress Telah dilakukan Compliance Lab dengan mengundang Divisi Risk
Tahun 2024* Bank Umum In Progress Management dan Divisi SPM & Accounting selaku PIC penyusunan
PLPS Number 2 Year Concerning Resolution Plans for Rencana Resolusi Bank. Adapun hal-hal yang perlu ditindaklanjuti
2024* Commercial Banks atas peraturan ini adalah penyampaian Laporan Rencana Resolusi
paling lambat 30 November 2024 kepada LPS.
A Compliance Lab has been conducted by inviting the Risk
Management Division and the SPM & Accounting Division as
the PIC for the preparation of the Bank Resolution Plan. Matters
that need to be followed up in accordance with this regulation
include submission of the Bank Resolution Plan Report no later
than November 30, 2024, to the Indonesia Deposit Insurance
Corporation (LPS).
25 PADG Nomor 9 Tentang Penyelenggaraan Central Done Keanggotaan CCP terdiri atas:
Tahun 2024 Counterparty Done 1. Anggota langsung
PADG Number 9 Concerning the Implementation of 2. Anggota tidak langsung
Year 2024 Central Counterparty (CCP) Anggota langsung yang dimaksud terdiri atas:
a. Anggota umum:
- Bank
- Pihak lainnya yang ditetapkan oleh Bank Indonesia.
b. Anggota individual.
- Bank
- Pihak lainnya yang ditetapkan oleh Bank Indonesia.
c. Anggota tidak langsung merupakan nasabah dari anggota
umum. Nasabah yang dimaksud dapat berbentuk:
- Bank
- Lembaga jasa keuangan selain bank
- Korporasi
- Pihak lainnya sepanjang tidak bertentangan dengan
ketentuan peraturan perundang-undangan.
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Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
Berdasarkan ketentuan di atas, Bank Mandiri Taspen berpotensi
menjadi anggota langsung, dengan aktivitas sebagai anggota
umum/individual.
CCP Membership consists of:
1. Direct members
2. Indirect members
The referred direct members consist of:
a. General members:
- Bank
- Other parties designated by Bank Indonesia.
b. Individual members.
- Bank
- Other parties designated by Bank Indonesia.
c. Indirect members are customers of general members. These
customers may be in the form of:
- Bank
- Non-bank financial institutions
- Corporations
- Other parties as long as they do not contradict the
provisions of the applicable laws and regulations.
Based on the above provisions, Bank Mandiri Taspen has the
potential to become a direct member, with activities as a general
and/or individual member.
Triwulan IV Tahun 2024
Quarter IV Year 2024
26 PADG Nomor 12 Peraturan Pelaksanaan Perizinan Done Sebagai informasi.
Tahun 2024 Terpadu Bank Indonesia Melalui Done For Informational Purposes
PADG Number 12 Front Office Perizinan
Year 2024 Regulation on the Implementation
of Integrated Licensing of Bank
Indonesia through the Licensing
Front Office
27 PADG Nomor 13 Transaksi Pasar Uang Done Sebagai informasi.
Tahun 2024 Money Market Transactions Done For Informational Purposes
PADG Number 13
Year 2024
28 SEOJK Nomor 11/ Pelaporan dan Permintaan Done 1. Penyesuaian Laporan Sistem Laporan Informasi Keuangan
SEOJK.01/2024 Informasi Debitur Melalui Sistem Done Debitur untuk posisi bulan Oktober 2024 sesuai dengan
SEOJK Number 11/ Layanan Informasi Keuangan Lampiran I SEOJK ini.
SEOJK.01/2024 Reporting and Requesting Debtor 2. Penyesuaian pada Petunjuk Teknik SLIK
Information through the Financial 1. Adjustment of Debtor Financial Information System Reports for
Information Services System October 2024 in accordance with Annex I of this SEOJK.
2. Adjustments to SLIK Technical Guidelines.
29 PLPS No 4 Tahun Pelaporan Data Penjaminan Done 1. Menyusun dan menyampaikan Laporan Data Ringkas per Bank
2024* Simpanan Berbasis Nasabah Bank Done tanggal 10 tiap bulannya
PLPS No. 4 Year Customer-Based Deposit Insurance 2. Menyusun dan menyampaikan Laporan Data SCV per Nasabah
2024* Reporting tiap semester
3. Melakukan pemeriksaan atas kualitas data dan keandalan sistem
serta menyusun dan melaporkan laporan hasil pemeriksaan oleh
Divisi Internal Audit kepada LPS
1. Preparation and submission of Summary Data Reports per Bank
on the 10th of each month
2. Preparation and submission of SCV Data Reports per Customer
every semester
3. Conducting data quality and system reliability checks and report
audit results by Internal Audit Division to LPS
30 POJK Nomor 15 Integritas Pelaporan Keuangan Bank On Progress 1. Bank melakukan pengkinian terhadap ketentuan internal
Tahun 2024* Financial Reporting Integrity of In Progress 2. Penunjukan Unit Kerja Khusus
OJK Regulation Banks 1. The Bank is updating internal regulations.
Number 15 Year 2. Appointment of a Special Work Unit.
2024*
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 263
Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
31 PLPS Nomor 3 Laporan Bank Peserta Penjamin Done Bank wajib menyampaikan:
Tahun 2024 Simpanan Done 1. Laporan berkala:
PLPS Number 3 Year Reports from Deposit Insurance a. Laporan keuangan tahunan.
2024 Participant Banks b. Laporan data ringkas SCV per Bank.
c. Laporan data SCV per nasabah.
d. Laporan hasil penilaian sendiri atas kepatuhan Bank terhadap
kewajiban Bank.
e. Rencana resolusi.
2. Laporan lainnya:
a. Laporan Terintegrasi.
b. Laporan perubahan informasi data pokok Bank.
c. Laporan data detail SCV per nasabah.
The Bank is required to submit:
1. Periodic reports:
a. Annual financial statements.
b. SCV summary data per bank.
c. SCV data per customer.
d. Report on the Bank’s self-assessment of compliance with its
obligation.
e. Resolution plans.
2. Other reports:
a. Integrated Reports.
b. Reports on changes to the Bank’s basic data.
c. Detailed SCV data per customer.
32 SK-190/ Petunjuk Teknis Pelaporan, Audit Done Sebagai Informasi.
MBU/07/2024 dan Penilaian Penyelenggaraan Done For Informational Purposes
SK-190/ Teknologi Informasi Badan Usaha
MBU/07/2024 Milik Negara
Technical Guidelines for Reporting,
Auditing, and Assessing IT
Implementation in State-Owned
Enterprises
33 PP Nomor 47 tahun Penghapusan Piutang Macet Done Sebagai Informasi.
2024 Kepada Usaha Mikro, Kecil, Dan Done For Informational Purposes
Government Menengah
Regulation No. 47 Write-Off of Non-Performing
Year 2024 Loans to Micro, Small, and Medium
Enterprises
34 SEOJK Nomor 13/ Penyusunan dan Penyampaian Done 1. Melakukan revisi atas Standar Prosedur Corporate Secretary
SEOJK.08/2024 Laporan Rencana dan Laporan Done untuk ditambahkan Direksi yang bertanggung jawab atas
SEOJK Number 13/ Realisasi Literasi Keuangan dan penyajian dan penyusunan pelaporan rencana dan realisasi
SEOJK.08/2024 Inklusi Keuangan literasi keuangan dan inklusi keuangan.
Preparation and Submission of 2. Menyampaikan laporan rencana dan laporan realisasi literasi
Financial Literacy and Inclusion keuangan dan inklusi keuangan disesuaikan dengan format dan
Plans and Realization Reports pedoman SEOJK ini.
1. Revision of the Corporate Secretary Standard Procedures to
designate the Board of Directors responsible for preparing and
submitting literacy and inclusion reports.
2. Submission of the financial literacy and inclusion plan report
and realization report in accordance with the format and
guidelines of the SEOJK
35 POJK Nomor 17 Penyelenggara Kegiatan Usaha Done Sebagai Informasi
Tahun 2024 Bulion Done For Informational Purposes
OJK Regulation Bullion Business Activities Providers
Number 17 Year
2024
36 KEPMEN_NAKER Penerapan Standar Kompetensi Done Sebagai informasi
Nomor 274 Tahun Kerja Nasional Indonesia Kategori Done For Informational Purposes
2024 Aktivitas Keuangan dan Asuransi
KEPMEN_NAKER Golongan Pokok Aktivitas Jasa
Number 274 Year Keuangan , Bukan Asuransi dan
2024 Dana Pensiun Bidang Perilaku
Pelaku Usaha Jasa Keuangan,
Edukasi dan Pelindungan
Konsumen
Implementation of Indonesian
National Work Competency
Standards for Financial Services
Behavior, Education, and
Consumer Protection
PT Bank Mandiri Taspen
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2024 Annual Report
Page 264
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
37 POJK Nomor 19 Perubahan POJK Nomor 42/ On Progress Bank wajib melakukan perhitungan LCR secara harian, dan hasil
Tahun 2024 POJK.03/2015 tentang Kewajiban In Progress perhitungan LCR harian menjadi dasar pehitungan LCR dalam
OJK Regulation Pemenuhan Rasio Kecukupan pelaporan bulanan dan triwulanan. Divisi Risk Management
Number 19 Year Likuiditas (Liquidity Coverage melakukan penyesuaian pada Petunjuk Teknis Pemenuhan Rasio
2024 Ratio) bagi Bank Umum Kecukupan Likuiditas (Liquidity Coverage Ratio).
Amendment to OJK Regulation The Bank is required to perform daily LCR calculations, and
Number 42/POJK.03/2015 on the the results of the daily LCR calculations serve as the basis for
Liquidity Coverage Ratio Obligation LCR calculations in monthly and quarterly reporting. The Risk
for Commercial Banks Management Division should make adjustments to the Technical
Guidelines for Liquidity Coverage Ratio (LCR) Compliance.
38 POJK Nomor 20 Perubahan atas POJK Nomor 50/ On Progress Terdapat perluasan cakupan kewajiban pemantauan, perhitungan
Tahun 2024 POJK.03/2017 tentang Kewajiban In Progress dan pelaporan NSFR menjadi berlaku untuk seluruh Bank
OJK Regulation Pemenuhan Rasio Pendanaan Umum Konvensional (BUK). Divisi Risk Management melakukan
Number 20 Year Stabil Bersih (Net Stable Funding penyesuaian terhadap Standar Prosedur Penerapan Manajemen
2024 Ratio) bagi Bank Umum Risiko dan Petunjuk Teknis Net Stable Funding Ratio.
Amendment to OJK Regulation There has been an expansion in the scope of monitoring,
Number 42/POJK.03/2015 on the calculation, and reporting of the NSFR, which now applies to all
Liquidity Coverage Ratio Obligation Conventional Commercial Banks (BUK). The Risk Management
for Commercial Banks Division has made adjustments to the Risk Management
Implementation Procedure Standards and the Technical Guidelines
for the Net Stable Funding Ratio.
39 KEPMEN_BUMN Prioritas Keamanan Siber di Done Sebagai informasi.
Nomor SK-275/ Lingkungan Badan Usaha Milik Done For Informational Purposes
MBU/11/2024 Negara Republik Indonesia
KEPMEN_BUMN Cybersecurity Priority within State-
Number SK-275/ Owned Enterprises of the Republic
MBU/11/2024 of Indonesia
40 KEPMEN_BUMN Petunjuk Teknis Pengendalian On Progress 1. Penunjukan Unit Kerja Khusus yang bertanggung jawab
No SK-5/DKU. Internal atas Laporan Keuangan In Progress terhadap pencegahan kecurangan atau manipulasi dalam
MBU/11/2024 (Internal Control Financial Informasi Keuangan dan/atau Laporan Keuangan Bank Umum.
KEPMEN_BUMN Reporting) Badan Usaha Milik Pembentukan Unit Kerja Khusus paling lama 6 bulan sejak POJK
No. SK-5/DKU. Negara diundangkan atau paling lama 9 April 2025.
MBU/11/2024 Technical Guidelines for Internal 2. Bank wajib menyusun dan menetapkan kebijakan dan prosedur
Control Over Financial Reporting pengendalian internal dalam proses pelaporan keuangan Bank.
in SOEs 1. The appointment of a Special Work Unit responsible for the
prevention of fraud or manipulation in Financial Information
and/or Financial Statements of Commercial Banks. The
establishment of the Special Work Unit must occur no later than
6 months after the issuance of the OJK Regulation or by April 9,
2025 at the latest.
2. The Bank is required to establish policies and procedures for
internal control in the financial reporting process.
41 PADG Nomor 17 Pelaksanaan Standardisasi Done Sebagai informasi
Tahun 2024 Kompetensi Di Bidang Sistem Done For Informational Purposes
PADG Number 17 Pembayaran
Year 2024 Implementation of Competency
Standardization in Payment
Systems
42 PADG Nomor 18 Peraturan Pelaksanaan Lembaga Done Sebagai Informasi
Tahun 2024 Alternatif Penyelesaian Sengketa Di Done For Informational Purposes
PADG Number 18 Sektor Keuangan
Year 2024 Regulation on the Implementation
of Alternative Dispute Resolution
Institutions in the Financial Sector
43 Permenaker Nomor Penetapan Upah Minimum Tahun Done Sebagai Informasi
16 Tahun 2024 2025 Done For Informational Purposes
Permenaker Number Determination of the Minimum
16 Year 2024 Wage for 2025
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Laporan Tahunan 2024
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
44 Permenko Nomor Pedoman Relaksasi Restrukturisasi On Progress Revisi Petunjuk Teknis KUR dengan menambahkan:
13 Tahun 2024* Kredit Usaha Rakyat In Progress 1. Penetapan kriteria dan persyaratan penerima relaksasi
Permenko Number Guidelines for Relaxation of Micro restrukturisasi kredit.
13 of 2024* Business Loan 2. Kewajiban Bank saat memberikan relaksasi.
3. Jangka waktu relaksasi.
4. Pelaporan pelaksanaan restrukturisasi kredit usaha rakyat
5. Pelaksanaan dan tata cara pemberian relaksasi restrukturisasi.
6. Relaksasi restrukturisasi kredit usaha rakyat berlaku untuk
penerima kredit usaha rakyat yang telah melakukan akad sampai
dengan tanggal 30 Juni 2024. Untuk penerima kredit usaha
rakyat yang melakukan akad setelah tanggal 30 Juni 2024 tidak
dapat diberikan restrukturisasi.
Mekanisme laporan tambahan terkait pelaksanaan restrukturisasi
jika data/informasi penerima kredit usaha rakyat tidak terdapat
dalam sistem SIKP.
Revision of Micro Business Loan Technical Guidelines to include:
1. The establishment of criteria and requirements for recipients of
loan restructuring relaxation.
2. Bank’s obligations when granting relaxation.
3. Duration of the relaxation period.
4. Reporting on the implementation of micro business loan
restructuring
5. Implementation and procedures for providing restructuring
relaxation.
6. The loan restructuring relaxation for micro business loan applies
to recipients who have entered into an agreement until June 30,
2024. Recipients who entered into an agreement after June 30,
2024, were not eligible for restructuring.
The mechanism for additional reporting related to the
implementation of restructuring if the data/information of micro
business loan recipients is not available in the SIKP system.
45 PADG Nomor 19 Perubahan Keenam Atas Peraturan Done Sebagai informasi.
Tahun 2024 Anggota Dewan Gubernur Nomor Done For Informational Purposes
PADG Number 19 21/25/Padg/2019 Tentang Rasio
Year 2024 Loan To Value Untuk Kredit
Properti, Rasio Financing To Value
Untuk Pembiayaan Properti, Dan
Uang Muka Untuk Kredit Atau
Pembiayaan Kendaraan Bermotor
Sixth Amendment to the
Regulation of the Members of
the Board of Governors Number
21/25/PADG/2019 concerning the
Loan to Value Ratio for Property
Loans, the Financing to Value Ratio
for Property Financing, and Down
Payment for Motor Vehicle Loans
or Financing
46 SE LPS Nomor SE-4/ Format dan Panduan Tata Cara On Progress Penyelarasan pada PT Pelaporan Single Customer View (SCV) terkait
ADK1/2024 Perhitungan Premi Penjamin In Progress premi LPS antara lain:
SE LPS Number Simpanan 1. Ketentuan mengenai perhitungan premi;
SE-4/ADK1/2024 Format and Guidelines for 2. Format dan panduan tata cara perhitungan premi;
Calculating Deposit Insurance 3. Penyampaian perhitungan premi dan/atau koreksi;
Premiums 4. Tata cara pembayaran premi termasuk pembayaran denda
kekurangan dan/atau keterlambatan;
5. Penyampaian Bukti Pembayaran Premi dan Denda atas
Kekurangan dan/atau keterlambatan pembayaran premi.
Alignment with PT Single Customer View (SCV) reporting related
to LPS premiums includes:
1. Provisions regarding premium calculation;
2. Format and guidelines for premium calculation;
3. Submission of premium calculations and/or corrections;
4. Procedures for premium payment, including payment of
penalties for underpayment and/or late payment;
5. Submission of Proof of Premium Payment and Penalties for
underpayment and/or late payment in premium payments.
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2024 Annual Report
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Status
Dampak/Penyesuaian yang Dilakukan Bank Mandiri
Regulasi Kajian Pemenuhan
No Taspen
Regulation Review Satisfaction
Impact/Adjustment Performed by Bank Mandiri Taspen
Status
47 SE LPS Nomor SE-5/ Tata Cara Pembayaran Kontribusi Done Sebagai Informasi
ADK1/2024 Kepesertaan, Premi Penjaminan Done For Informational Purposes
SE LPS Number Simpanan, dan Denda Kekurangan
SE-5/ADK1/2024 dan/atau Keterlambatan Premi
Penjamin Simpanan
Procedures for the Payment of
Participation Contributions, Deposit
Insurance Premiums, and Penalties for
Underpayment and/or Late Payment
of Deposit Insurance Premiums
48 SE LPS Nomor SE-6/ Format dan Panduan Tata Cara Done Sebagai Informasi
ADK1/2024 Perhitungan Premi Program Done For Informational Purposes
SE LPS Number Restrukturisasi Perbankan
SE-6/ADK1/2024 Format and Guidelines for
Calculating Restructuring Program
Premiums
49 SE LPS Nomor SE-7/ Tata Cara Pembayaran Pembayaran Done Sebagai Informasi
ADK1/2024 Premi dan Denda Kekurangan dan/ Done For Informational Purposes
SE LPS Number atau Keterlambatan Premi Program
SE-7/ADK1/2024 Restrukturisasi Perbankan
Procedures for the Payment
of Premiums and Penalties
for Underpayment and/or
Late Payment of the Banking
Restructuring Program Premiums
50 POJK Nomor 18 Tentang Penyedia Likuiditas Done Dalam hal bank terlibat sebagai perantara pedagang efek atau
Tahun 2024 Liquidity Providers Done pihak lain yang telah memperoleh persetujuan sebagai liquidity
OJK Regulation provider, maka diwajibkan untuk menyediakan likuiditas dalam
Number 18 Year perdagangan efek di penyelenggara pasar.
2024 Banks acting as broker-dealers or approved liquidity providers are
required to provide liquidity in securities trading in the market.
51 POJK Nomor 26 Perluasan Kegiatan Usaha On Progress Kewajiban Bank sebagai berikut:
Tahun 2024* Perbankan In Progress 1. Menerapkan manajemen risiko secara efektif dalam memberikan
OJK Regulation Expansion of Banking Business layanan garansi/jaminan.
Number 26 Year Activities 2. Melakukan analisa dalam memberikan layanan garansi/jaminan.
2024* 3. Memiliki kebijakan dan prosedur tertulis mengolah risiko terkait
pemberian garansi/jaminan.
Bank’s obligations include:
1. Applying effective risk management for guarantee services.
2. Conducting analysis in providing guarantee/collateral services.
3. Establishing written policies and procedures to manage risks
related to guarantees.
52 PADG Nomor 21 Perubahan Kedua Atas Peraturan Done Sebagai Informasi
Tahun 2024 Anggota Dewan Gubernur Nomor Done For Informational Purposes
PADG Number 21 11 Tahun 2023 Tentang Peraturan
Year 2024 Pelaksanaan Kebijakan Insentif
Likuiditas Makroprudensial
Second Amendment to the
Regulation of the Members of the
Board of Governors Number 11 of
2023 concerning the Implementation
Regulation of the Macroprudential
Liquidity Incentive Policy
53 PADG Nomor 22 Laporan Pelaksanaan Standardisasi Done Sebagai Informasi
Tahun 2024 Kompetensi di Bidang Sistem Done For Informational Purposes
PADG Number 22 Pembayaran
Year 2024 Report on the Implementation of
Competency Standardization in
Payment Systems
54 PLPS Nomor 5 Penanganan Bank yang Mengalami Done Sebagai informasi
Tahun 2024 Permasalahan Solvabilitas Done For Informational Purposes
PLPS Number 5 Year Handling Banks Experiencing
2024 Solvency Issues
55 PADG Nomor 23 Dealer Utama Pasar Uang dan Done Sebagai Informasi
Tahun 2024 Pasar Valuta Asing Done For Informational Purposes
PADG Number 23 Primary Dealers in Money and
Year 2024 Foreign Exchange Markets
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Dampak Perubahan Peraturan Perundang- Impacts of Changes in Laws and
Undangan Terhadap Laporan Keuangan Regulations on Financial Statements
Perubahan peraturan perundang-undangan yang telah dijabarkan Changes to the laws and regulations that have been described
di atas tidak memiliki dampak kuantitatif yang signifikan terhadap above have no significant quantitative impact on the Financial
Laporan Keuangan Bank Mandiri Taspen. Statements of Bank Mandiri Taspen.
Perubahan Kebijakan Akuntansi Change in Accounting Policy
Alasan Perubahan Kebijakan Akuntansi Reasons for Changes in Accounting Policies
Perubahan kebijakan akuntansi yang dilakukan untuk mematuhi Changes in accounting policies are made to comply with the
PSAK yang berlaku dalam tahun berjalan. Bank Mandiri Taspen Statement of Financial Accounting Standards (SFAS) applicable in
telah menerapkan sejumlah amandemen dan interpretasi PSAK the current year. Bank Mandiri Taspen has adopted a number of
yang relevan dengan operasinya. amendments and interpretations of SFAS that are relevant to its
operations.
Informasi Perubahan Kebijakan Akuntansi Information on Changes in Accounting
dan Dampak Kuantitatif Policies and Impact on Financial
Statements
Berikut adalah informasi penerapan dari standar, interpretasi baru/ The following are information on the implementation of the
revisi standar yang berlaku efektif mulai 1 Januari 2024, tidak standard, new/revised interpretations of the standard which are
menimbulkan perubahan substantial terhadap kebijakan akuntansi effective starting January 1, 2024, did not result in a substantial
Bank Mandiri Taspen dan pengaruh yang material atas jumlah yang change to Bank Mandiri Taspen’s accounting policies and a material
dilaporkan atas tahun berjalan atau tahun sebelumnya. effect on the amounts reported for the current or prior year.
Tabel Perubahan Kebijakan Akuntansi Tahun 2024
Table of Changes in Accounting Policies in 2024
Dampak Secara Kuantitatif
Paparan Konsekuensi dan Perubahan Kebijakan Akuntansi
Perubahan Kebijakan Akuntansi Penyesuaian Yang Dilakukan Terhadap Laporan Keuangan
Changes in Accounting Policies Exposure of Consequences and Quantitative Impact of Changes
Adjustments Made in Accounting Policies on Financial
Statements
Amendemen PSA Amendemen PSAK 201 Klasifikasi Kewajiban sebagai Lancar
“Penyajian laporan keuangan” atau Tidak Lancar
Amendment to PSAK Amendment PSAK 201 Classification of Liabilities as Current
“Presentation of Financial Statements” or Non-current
Amendemen PSAK 201 “Penyajian laporan
keuangan” Kewajiban Tidak Lancar dengan Kovenan
Amendment to PSAK 201 “Presentation of Non-current Liabilities with Covenants
Financial Statements” Tidak menimbulkan perubahan substantial
terhadap kebijakan akuntansi Bank dan
Amendemen PSAK 116 “Sewa” Sewa terhadap Jual dan Sewa balik
pengaruh yang material atas jumlah yang
Amendment to PSAK 116 “Leases” Leases on Sale and Leaseback
dilaporkan atas tahun berjalan atau tahun
sebelumnya.
Reformasi Pajak Internasional Ketentuan Model
Does not cause substantial changes to Bank
Amendemen PSAK 212 “Pajak Penghasilan” Pilar Dua
Mandiri Taspen’s accounting policies and has a
Amendment to PSAK 212 “Income Taxes” International Tax Reform - Pillar Two Model
material impact on the amounts reported for the
Provisions
current or previous year.
Amendemen PSAK 207 “Laporan Arus Kas”
Amendment to PSAK 207 “Statement of Cash
Flows”
Pengaturan Pembiayaan Pemasok
Amendemen PSAK 109 “Instrumen Supplier Financing Arrangements
Keuangan: Pengungkapan”
Amendment to PSAK 109 “Financial Instruments:
Disclosures”
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Tingkat Kesehatan Bank Bank Soundness Level
Tingkat kesehatan Bank mencerminkan hasil penilaian kondisi The Bank’s soundness level reflects the results of an assessment of
Bank yang dilakukan terhadap risiko dan kinerja Bank yang the Bank’s condition conducted on the risk and performance of the
dapat dilihat dari peringkat akhir hasil penilaian berdasarkan Bank which can be seen from the final rating of the assessment
pada Peraturan Otoritas Jasa Keuangan Nomor POJK Nomor results based on Financial Services Authority Regulation No.
4/POJK.03/2016 tentang Penilaian Tingkat Kesehatan Bank POJK Number 4/POJK.03/2016 concerning Assessment of the
Umum. Tingkat kesehatan bank diukur dengan menggunakan Soundness Level of Commercial Banks. The soundness level
pendekatan risiko (risk based bank rating) yang mencakup 4 of a bank is measured using a risk approach (risk based bank
(empat) faktor yaitu Profil Risiko, Good Corporate Governance rating) which includes 4 (four) factors, namely Risk Profile, Good
(GCG), Rentabilitas, Permodalan. Corporate Governance (GCG), Earnings, Capital.
Tabel Peringkat Tingkat Kesehatan Bank berdasarkan Risiko
Table of Bank Soundness Level based on Risk
2024 2022
No Faktor-faktor Penilaian Assessment Factors
Individu Individu
1 Profil Risiko 1 1 Risk Profile
2 Good Corporate Governance (GCG) 2 2 Good Corporate Governance (GCG)
3 Rentabilitas 1 1 Rentability
4 Permodalan 1 1 Capital
Peringkat Tingkat Kesehatan Bank Rating of Bank Soundness Level
1 1
Berdasarkan Risiko based on Risk
Peringkat komposit tingkat kesehatan Bank Mandiri Taspen The composite rating of Bank Mandiri Taspen’s soundness
posisi 31 Desember 2024 berada pada komposit 1 (satu). Analisis level as of December 31, 2024 was at composite 1 (CR-1). The
berdasarkan tabel di atas mencerminkan kondisi PT Bank Mandiri analysis based on the table above reflects the condition of PT
Taspen secara umum SANGAT SEHAT, sehingga dinilai mampu Bank Mandiri Taspen was generally EXTREMELY SOUND, so it
menghadapi pengaruh negatif yang signifikan dari perubahan was considered capable of facing significant negative influence
kondisi bisnis dan faktor eksternal lainnya tercermin dari peringkat coming from changes in business condition and other external
faktor-faktor penilaian, antara lain Profil Risiko, penerapan GCG, factors as reflected in the ratings of assessment factors, among
Rentabilitas, dan Permodalan yang secara umum baik. Apabila other risk profile, implementation of GCG, profitability (earnings),
terdapat kelemahan, maka secara umum kelemahan tersebut and capital, which in general were extremely good. If there was a
kurang bersifat minor dan dapat segera diperbaiki. weakness, in general, the weakness was not significant.
Informasi Kelangsungan Usaha Business Continuity Information
Hal yang Berpotensi Berpengaruh Things that Potentially Giving Significant
Signifikan Terhadap Kelangsungan Usaha Effect on Business Continuity
Berdasarkan hasil penilaian manajemen atas kemampuan Bank Based on the results of management’s assessment of the Bank’s
untuk melanjutkan kelangsungan usaha di masa yang akan ability to continue as a going concern in the future, it is known that
datang, diketahui bahwa Bank tidak memiliki hal-hal yang the Bank has no matters that have the potential to significantly
berpotensi berpengaruh signifikan terhadap kelangsungan usaha influence the business continuity of Bank Mandiri Taspen.
Bank Mandiri Taspen.
Dalam menjalankan kegiatan bisnis dan operasional sepanjang In conducting business and operational activities throughout
tahun 2024, Bank Mandiri Taspen dihadapkan pada berbagai 2024, Bank Mandiri Taspen was faced with various challenges.
tantangan. Salah satu tantangan utama berasal dari perubahan One of the main challenges comes from regulatory and policy
regulasi dan ketentuan yang berdampak langsung terhadap changes that directly impact the competitiveness of the Bank’s
daya saing produk Bank. Sebagai contoh, diterbitkannya POJK products.For example, the issuance of POJK Number 20 of 2023,
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Nomor 20 Tahun 2023 yang mulai berlaku pada Desember 2024, which came into effect in December 2024, stipulates that general
mengatur bahwa perusahaan asuransi umum wajib menerapkan insurance companies must implement a minimum risk sharing
risk sharing minimal sebesar 25% kepada kreditur. Ketentuan of 25% to creditors.This provision causes the risk coverage by
ini menyebabkan pertanggungan risiko oleh asuransi hanya insurance to only cover 75% of the credit portfolio, making the
mencakup 75% dari portofolio kredit, sehingga produk Bank Bank’s products less competitive. To anticipate this, the Bank needs
menjadi kurang kompetitif. Untuk mengantisipasi hal tersebut, to prepare a risk transfer scheme of 25% to the life insurance
Bank perlu menyiapkan skema transfer risiko sebesar 25% ke company, accompanied by higher premium rate adjustments.
perusahaan asuransi jiwa, disertai dengan penyesuaian tarif premi
yang lebih tinggi.
Selain tantangan regulasi, kemajuan teknologi turut membawa In addition to regulatory challenges, technological advances also
risiko baru, khususnya terkait keamanan informasi. Tren bring new risks, especially related to information security. The
peningkatan serangan siber (cyber attacks) menjadi perhatian increasing trend of cyber attacks was a serious concern. Realizing
serius. Menyadari hal ini, Bank Mandiri Taspen telah mengambil this, Bank Mandiri Taspen had taken proactive steps through
langkah proaktif melalui penguatan sistem keamanan teknologi strengthening the information technology security system. This
informasi. Upaya ini membuahkan hasil yang positif, tercermin effort has yielded positive results, as reflected in Bank Mandiri
dari keberhasilan Bank Mandiri Taspen menjaga kondisi zero Taspen’s success in maintaining a zero breach condition against all
breach terhadap seluruh ancaman siber sepanjang tahun 2023 cyber threats throughout 2023 to 2024.
hingga 2024.
Di sisi lain, kompetisi pasar yang semakin ketat menuntut On the other hand, increasingly fierce market competition requires
Bank Mandiri Taspen untuk terus berinovasi dan memperkuat Bank Mandiri Taspen to continue to innovate and strengthen
keunggulan kompetitif. Untuk menjawab tantangan tersebut, competitive advantages. To answer these challenges, Bank
Bank Mandiri Taspen memfokuskan diri pada lima strategi utama, Mandiri Taspen focuses on five main strategies, namely:
yaitu:
1. Pengembangan produk dan layanan. 1. Product and service development.
2. Perbaikan proses bisnis. 2. Business process improvement.
3. Pengembangan sumber daya manusia (people development). 3. Development of human resources (people development).
4. Penguatan keamanan teknologi informasi (IT security). 4. Strengthening information technology security (IT security).
5. Peningkatan implementasi prinsip-prinsip Environmental, 5. Improved implementation of Environmental, Social, and
Social, and Governance (ESG). Governance (ESG) principles.
Berdasarkan berbagai hal yang telah dijabarkan di atas, Bank Based on the various matters described above, Bank Mandiri
Mandiri Taspen menunjukkan kapasitas adaptif yang kuat, melalui Taspen demonstrates a strong adaptive capacity, through
inovasi berkelanjutan dan strategi yang tepat dalam merespons continuous innovation and appropriate strategies in responding
dinamika lingkungan eksternal. Kekuatan dan keunggulan to the dynamics of the external environment. The strengths and
kompetitif yang dimiliki Bank Mandiri Taspen, serta implementasi competitive advantages possessed by Bank Mandiri Taspen, as well
berbagai inisiatif strategis secara konsisten, diyakini mampu as the consistent implementation of various strategic initiatives,
menjaga keberlanjutan usaha di tengah ketidakpastian kondisi were believed to be able to maintain business sustainability amidst
bisnis. Oleh karena itu, dapat disimpulkan bahwa tidak terdapat uncertain business conditions. Therefore, it can be concluded that
faktor yang berpotensi memberikan dampak signifikan terhadap there were no factors that have the potential to have a significant
kelangsungan usaha Bank Mandiri Taspen. impact on Bank Mandiri Taspen’s business continuity.
Assessment Manajemen Atas Hal yang Management Assessment of Matters that
Berpotensi Berpengaruh Signifikan Have the Potentially Significant Effect on
Terhadap Kelangsungan Usaha Business Continuity
Manajemen secara rutin melakukan evaluasi dan assessment terkait Management routinely conducts evaluations and assessments
dengan kemampuan dan pencapaian target kinerja dari seluruh related to the ability and achievement of performance targets
unit sesuai dengan rencana bisnis bank yang telah disusun. Evaluasi of all units in accordance with the bank’s business plan that has
dilakukan secara berkala untuk setiap level meliputi produktivitas, been prepared. Evaluation is carried out periodically for each
profitabilitas serta indikator-indikator utama yang tertuang level covering productivity, profitability and the main indicators
dalam Key Performance Indicator (KPI) unit kerja. Berdasarkan contained in the work unit’s Key Performance Indicator (KPI).
hasil penilaian dan evaluasi yang rutin dilakukan secara berkala, Based on the results of regular assessments and evaluations, the
Manajemen Bank berkeyakinan bahwa Bank memiliki sumber daya Bank’s Management believes that the Bank has the resources to
PT Bank Mandiri Taspen
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2024 Annual Report
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untuk melakukan kegiatan usaha dimasa mendatang. Bank tidak carry out business activities in the future. The Bank does not have
memiliki ketidakpastian material yang dapat menimbulkan keraguan material uncertainties that could raise significant doubts about the
yang signifikan terhadap kemampuan Bank Mandiri Taspen untuk ability of Bank Mandiri Taspen to maintain business continuity.
mempertahankan kelangsungan usaha.
Asumsi yang Digunakan Dalam Melakukan Assumptions Used in Conducting the
Assessment Assessment
Dalam melaksanakan penilaian atas kemampuan Bank Mandiri In carrying out the assessment of the ability of Bank Mandiri
Taspen untuk melanjutkan kelangsungan usaha di masa yang akan Taspen to continue business continuity in the future, several
datang, digunakan beberapa asumsi dan pertimbangan. Asumsi assumptions and considerations are used. These assumptions
dan pertimbangan tersebut, antara lain kinerja keuangan, tingkat and considerations include financial performance, level of capital
kecukupan modal, likuiditas, solvabilitas, profitabilitas, dan efisiensi adequacy, liquidity, solvency, profitability and efficiency of
Bank Mandiri Taspen, permasalahan internal dan perkara hukum Bank Mandiri Taspen, internal problems and lawsuits faced by
yang dihadapi Bank Mandiri Taspen, serta kondisi ekonomi mikro Bank Mandiri Taspen, as well as current and future micro and
dan makro pada saat ini dan masa yang akan datang. macroeconomic conditions come.
Kerangka Governansi, Pengelolaan Governance Framework, Management
dan Pengendalian Aspek Perpajakan and Control Aspect of Taxation
Pendekatan Bank Mandiri Taspen terhadap pajak didasari oleh Bank Mandiri Taspen’s approach to taxes is based on compliance
kepatuhan pada seluruh peraturan perpajakan yang berlaku. with all applicable tax regulations. Bank Mandiri Taspen has
Bank Mandiri Taspen telah membangun kebijakan dan strategi developed tax policies and strategies which are approved and
pajak yang disetujui dan ditinjau oleh Direktur Keuangan dalam reviewed by the Director of Finance in the Annual Corporate
pelaporan SPT Tahunan PPh Badan. Strategi pajak ini ditinjau Income Tax reporting. This tax strategy is reviewed annually by
setiap tahun oleh Direktur Keuangan. the Finance Director.
Dalam pelaksanaan tata kelola dan pengontrolan pajak, Bank In implementing tax governance and control, Bank Mandiri Taspen
Mandiri Taspen telah menetapkan proses yang komprehensif dan has established a comprehensive and structured process, such as:
terstruktur, seperti:
1. Badan tata kelola (eksekutif) yang bertanggung jawab untuk 1. The governance body (executive) responsible for implementing
menerapkan strategi pajak adalah Direktur Keuangan. the tax strategy is the Finance Director.
2. Pendekatan terhadap pajak ditanamkan dalam perusahaan 2. An approach to tax is instilled in the company through
melalui tersedianya Standar Prosedur Perpajakan, the availability of Standard Tax Procedures, developing an
mengembangkan sistem aplikasi yang embedded dengan application system that is embedded in the tax process, and
proses perpajakan, dan peningkatan kesadaran perpajakan increasing tax awareness through training and socialization
melalui sarana training dan sosialisasi. facilities.
3. Mengidentifikasi, mengelola, dan memonitor risiko pajak 3. Identify, manage and monitor tax risks through continuous
melalui monitoring dan rekonsiliasi berkesinambungan monitoring and reconciliation carried out by the SPM &
yang dilakukan oleh Divisi SPM & Accounting dan unit kerja Accounting Division and related work units as well as regular
terkait serta monitoring dan review berkala oleh Senior monitoring and reviews by Senior Operational Risk (SOR),
Operational Risk (SOR), audit internal, dan audit eksternal internal audit and external audit (Public Accounting Firm).
(Kantor Akuntan Publik).
4. Evaluasi kepatuhan pada tata kelola pajak dan pengontrolannya 4. Evaluation of compliance with tax governance and control
dilakukan dengan cara melakukan monitoring secara is carried out by carrying out continuous monitoring by the
kontinyu oleh Divisi SPM & Accounting dan unit kerja terkait SPM & Accounting Division and related work units as well as
serta monitoring dan evaluasi berkala oleh SOR dan audit periodic monitoring and evaluation by SOR and internal audit.
internal. Bank Mandiri Taspen tidak menggunakan asurer Bank Mandiri Taspen does not use insurers in tax control.
dalam pengontrolan pajak.
Pemangku kepentingan yang terpenting dalam hal perpajakan The most important stakeholder in tax matters is the government
adalah pemerintah melalui kantor pajak. Untuk itu, Bank through the tax office. For this reason, Bank Mandiri Taspen always
Mandiri Taspen senantiasa membina hubungan baik dengan maintains good relations with the tax authorities, but without
otoritas perpajakan, namun tanpa terlibat dalam advokasi being involved in public policy advocacy related to taxation, or
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
kebijakan publik terkait perpajakan, maupun upaya-upaya lain other efforts to influence the tax authorities. Bank Mandiri Taspen
untuk mempengaruhi otoritas perpajakan. Bank Mandiri Taspen implements compliance with all laws and regulations issued by the
menerapkan kepatuhan terhadap seluruh peraturan perundangan tax authorities. Bank Mandiri Taspen only operates in Indonesia,
yang dikeluarkan oleh otoritas perpajakan. Bank Mandiri Taspen therefore tax reporting is only done in Indonesia.
hanya beroperasi di Indonesia, untuk itu laporan perpajakan
hanya dilakukan untuk Indonesia
Bank Mandiri Taspen dalam kegiatan operasionalnya telah Bank Mandiri Taspen in its operational activities has implemented
menjalankan tata kelola perusahaan yang baik (Good Corporate good corporate governance which is carried out transparently and
Governance) yang dilakukan secara transparan dan akuntabel accountably, especially in managing its tax rights and obligations.
khususnya dalam mengelola hak dan kewajiban perpajakannya. Bank Mandiri Taspen has carried out its tax rights and obligations
Bank Mandiri Taspen telah menjalankan hak dan kewajiban in accordance with applicable regulations. In the 2024 period,
perpajakannya dilakukan sesuai dengan peraturan yang berlaku. there will be no non-compliance with Bank Mandiri Taspen in its
Pada periode 2024, tidak terdapat ketidakpatuhan Bank Mandiri obligation to pay taxes. Total tax payments for the 2023-2024
Taspen dalam kewajiban membayar pajak. Total pembayaran period are described as follow.
pajak periode 2023-2024 diuraikan sebagai berikut.
Tabel Pembayaran Pajak
Table of Tax Payment
(dalam jutaan rupiah / in IDR million)
Uraian Pajak 2024 2023 Tax Description
PPh Pasal 25 367,317 416,621 PPh Article 25
PPh Pasal 29 4,056 13,901 PPh Article 29
PPh Pasal 21 82,979 76,344 PPh Article 21
PPh Pasal 23 10,617 6,999 PPh Article 23
PPh Pasal 26 73 69 PPh Article 26
PPh Pasal 4 ayat (2) 372,058 334,738 PPh Article 4 paragraph (2)
PPN 9,402 10,383 PPN
Pajak Daerah 3,029 2,771 Local Tax
Total 849,531 861,826 Total
Larangan, Batasan, dan/atau Prohibitions, Limitations and/ or
Hambatan Signifikan Untuk Melakukan Significant Obstacles to the Provision
Transfer Dana Antara Bank dan Entitas of Funds Between Banks and Other
Lain Dalam Satu Kelompok Usaha Entities in a Business Groups
Dalam menjalankan kegiatan usahanya, Bank Mandiri Taspen In carrying out its business activities, Bank Mandiri Taspen has
telah menetapkan kebijakan yang mencakup batasan dalam established a policy that includes limitations in carrying out fund
melakukan kegiatan transfer dana yang diuraikan sebagai berikut. transfer activities which are described as follows.
1. Bank Mandiri Taspen tidak memiliki batasan yang pada 1. Bank Mandiri Taspen does not have any restrictions on
prosedur operasional terkait transfer dana nasabah baik operational procedures related to transfers of customer funds,
transfer masuk maupun keluar antar bank dan entitas lain both incoming and outgoing transfers between banks and
dalam satu kelompok usaha sebagaimana diatur dalam other entities within the same business group as stipulated in
Petunjuk Teknis Aktivitas Penempatan Dana PT Bank Mandiri the PT Bank Mandiri Taspen Fund Placement Activity Technical
Taspen. Guidelines.
2. Bank Mandiri Taspen mengacu pada BMPK dan Placement 2. Bank Mandiri Taspen refers to the BMPK and Placement Limits
Limit yang dibuat oleh Risk Management terkait dengan made by Risk Management related to transfers of funds for
transfer dana untuk penempatan Antar Bank dari Bank Mandiri Interbank placements from Bank Mandiri Taspen to Other
Taspen ke Bank Lain dan Entitas dalam satu kelompok usaha. Banks and Entities within one business group.
PT Bank Mandiri Taspen
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3. Bank Mandiri Taspen mengacu pada peraturan OJK dan 3. Management policies related to the transfer of Investment
kebijakan management dana terkait dengan transfer dana funds in Securities sold by other entities in the same business
Investasi pada Surat-Surat Berharga yang dijual oleh entitas group.
lain dalam satu kelompok usaha.
Dalam menjalankan kegiatan usahanya, Bank Mandiri Taspen telah In carrying out its business activities, Bank Mandiri Taspen has
menetapkan kebijakan yang mencakup batasan dalam pemberian established a policy that includes limits on providing funds to
dana kepada pihak terkait sesuai Peraturan Otoritas Jasa related parties in accordance with the Republic of Indonesia’s
Keuangan Republik Indonesia Nomor 32/POJK.03/2018 tentang Financial Services Authority Regulation Number 32/POJK.03/2018
Batas Maksimum Pemberian Kredit (BMPK) dan Penyediaan Dana concerning Legal Lending Limits (LLL) and Provision of Large Funds
Besar Bagi Bank Umum dan POJK Nomor 38 /POJK.03/2019 for Commercial Banks and POJK No. 38 /POJK.03/2019 concerning
Tentang Perubahan atas POJK Nomor 32/POJK.03/2018 Tentang Amendments to POJK No. 32/POJK.03/2018 Concerning LLL and
BMPK dan Penyediaan Dana Besar Bagi Bank Umum. Pihak terkait Provision of Large Funds for Commercial Banks. Related parties
adalah perorangan atau perusahaan yang mempunyai hubungan are individuals or companies that have a controlling relationship
pengendalian dengan Bank, baik secara langsung maupun tidak with the Bank, either directly or indirectly, through ownership,
langsung, melalui hubungan kepemilikan, kepengurusan, dan/ management and/or financial relationships.
atau keuangan.
Tabel Penyediaan Dana Kepada Pihak Terkait dan Debitur Besar
Table of Provision of Funds to Related Parties and Large Debtors
(dalam jutaan rupiah / in IDR million)
Jumlah 2024 Jumlah 2023
Amount in 2024 Amount in 2023
Nominal
Penyedia Dana Nominal
No (dalam jutaan
Fund Provider (dalam jutaan
Number of Rupiah) Number of
Rupiah)
Account (NoA) Nominal Account (NoA)
Nominal
(in million
(in IDR million)
Rupiah)
Kepada Pihak Terkait
1 43 62,309 35 37,921
To Related Parties
Kepada 20 Debitur Inti
2 26 110,244 30 36,109
To 20 Core Debtors
a. Individu
26 110,244 30 36,109
a. Individual
b. Grup
0 0 0 0
a. Group
Total Debitur Inti
69 172,553 65 74,030
Total Core Debtors
Tabel Total Penyediaaan Dana Bank Kepada Pihak Terkait
Table of Total Provision of Bank Funds to Related Parties
(dalam jutaan rupiah / in IDR million)
Nominal 2024 Nominal 2023
Uraian Description
Nominal in 2024 Nominal in 2023
Modal Pada Tanggal Laporan 7,801,629 6,434,665 Capital at Report Date
BMPK (10% dari Modal) Pada Tanggal Laporan 780,163 643,467 BMPK (10% of Modal) on the Report Date
Outstanding Pihak Terkait 62,309 37,921 Related Party Outstanding
Kelonggaran BMPK 0 0 LLL allowance
Pelampauan BMPK 0 0 LLL Exceedance
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Transaksi Spot dan Transaksi Derivatif Spot Transactions and
Derivative Transactions
Ikhtisar transaksi spot dan transaksi derivatif pada tanggal A summary of spot transactions and derivative transactions as of
31 Desember 2023-2024 adalah sebagai berikut: December 31, 2023-2024 is as follows:
Tabel Ikhtisar Transaksi Spot dan Transaksi Derivatif
Table of Spot and Derivative Transactions Overview
Nilai Wajar 2024 Nilai Wajar 2023
Fair Value 2024 Fair Value 2023
Nilai kontrak
Nilai kontrak
Transaksi (absolut setara
Tagihan Liabilitas (absolut setara Tagihan Liabilitas
Transactions Rupiah)
Derivatif Derivatif Rupiah) Derivatif Derivatif
Contract Value
Derivative Derivative Contract Value Derivative Derivative
(absolute
Receivables liabilities (absolute Rupiah Receivables liabilities
Rupiah
equivalent)
equivalent)
Pihak berelasi
Related Party
Terkait nilai tukar
Related Exchange Rate
1. Kontrak berjangka - beli
1. Futures contract – buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
2. Kontrak berjangka - jual
2. Forward contract – sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
3. Swap - beli
3. Swap - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
4. Swap - jual
4. Swap - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
5. Option - beli
5. Option - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
Terkait suku bunga
Related Interest Rate
1. Swap - suku bunga
1. Swap – interest rate
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Total pihak berelasi
Nihil Nihil Nihil Nihil Nihil Nihil
Total of Related Party
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Nilai Wajar 2024 Nilai Wajar 2023
Fair Value 2024 Fair Value 2023
Nilai kontrak
Nilai kontrak
Transaksi (absolut setara
Tagihan Liabilitas (absolut setara Tagihan Liabilitas
Transactions Rupiah)
Derivatif Derivatif Rupiah) Derivatif Derivatif
Contract Value
Derivative Derivative Contract Value Derivative Derivative
(absolute
Receivables liabilities (absolute Rupiah Receivables liabilities
Rupiah
equivalent)
equivalent)
Pihak ketiga
Third party
Terkait nilai tukar
Related Exchange Rate
1. Kontrak berjangka - beli
1. Forward contract - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
2. Kontrak berjangka - jual
2. Forward contract - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
3. Swap - beli
3. Swap - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
4. Swap - jual
4. Swap - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
5. Option - beli
5. Option - buy
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
6. Option - jual
6. Option - sell
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
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Analisis dan Pembahasan Manajemen atas Kinerja Bank
Management Discussion and Analysis of Bank Performance
Nilai Wajar 2024 Nilai Wajar 2023
Fair Value 2024 Fair Value 2023
Nilai kontrak
Nilai kontrak
Transaksi (absolut setara
Tagihan Liabilitas (absolut setara Tagihan Liabilitas
Transactions Rupiah)
Derivatif Derivatif Rupiah) Derivatif Derivatif
Contract Value
Derivative Derivative Contract Value Derivative Derivative
(absolute
Receivables liabilities (absolute Rupiah Receivables liabilities
Rupiah
equivalent)
equivalent)
Terkait suku bunga
Related interested rate
1. Swap - suku bunga
1. Swap – interest rate
Dolar Amerika Serikat
Nihil Nihil Nihil Nihil Nihil Nihil
United States dollar
Lain-lain
Nihil Nihil Nihil Nihil Nihil Nihil
Others
Total pihak ketiga
Nihil Nihil Nihil Nihil Nihil Nihil
Total third partyD
Total Nihil Nihil Nihil Nihil Nihil Nihil
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PT Bank Mandiri Taspen
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05
INFORMASI
EKSPOSUR
RISIKO DAN
PERMODALAN
Information on Risk Exposure
and Capitalization
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2024 Annual Report
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Struktur Permodalan
Capital Structure
Bank Mandiri Taspen menyusun Rencana Permodalan berdasarkan Bank Mandiri Taspen prepares a Capital Plan based on a review
telaah dan penilaian atas kebutuhan kecukupan permodalan and assessment of the required capital adequacy requirements and
yang dipersyaratkan dan mengkombinasikannya dengan tinjauan combines it with a review of the latest economic developments.
perkembangan ekonomi terkini. Rencana Permodalan tersebut The Capital Plan is prepared by the Board of Directors as part of the
disusun oleh Direksi sebagai bagian dari Rencana Bisnis Bank dan Bank’s Business Plan and approved by the Board of Commissioners.
disetujui oleh Dewan Komisaris. Bank Mandiri Taspen senantiasa Bank Mandiri Taspen always links financial objectives and capital
menghubungkan tujuan keuangan dan kecukupan modal adequacy to risk through a capital planning process. Likewise
terhadap risiko melalui proses perencanaan modal. Demikian pula with businesses that are based on the Bank’s capital and liquidity
dengan bisnis yang didasarkan pada permodalan dan persyaratan requirements. The capital requirements are planned and discussed
likuiditas Bank. Kebutuhan permodalan tersebut direncanakan on a regular basis with the support of analytical data.
dan didiskusikan secara rutin dengan didukung data-data analisis.
Kebijakan manajemen terkait permodalan tersebut ditujukan The management policy on capital was aimed to ensure that Bank
untuk memastikan bahwa Bank Mandiri Taspen memiliki modal Mandiri Taspen has strong capital and creates a strong capital
yang kuat dan menciptakan struktur permodalan yang kuat structure to support the current business expansion development
untuk mendukung strategi pengembangan ekspansi usaha saat strategy and maintain the sustainability of future development.
ini dan mempertahankan kelangsungan pengembangan di masa In addition, the capital policy is set to comply with the capital
mendatang. Selain itu, kebijakan permodalan ditetapkan untuk adequacy requirements set by the regulator which refers to OJK
memenuhi ketentuan kecukupan permodalan yang ditetapkan Regulation (POJK) concerning Minimum Capital Requirement for
oleh regulator yang mengacu pada Peraturan Otoritas Jasa Commercial Banks No.11/POJK.03/2016 dated January 29, 2016,
Keuangan (POJK) tentang Kewajiban Penyediaan Modal Minimum and to ensure that the Bank’s capital structure is efficient.
Bank Umum No.11/POJK.03/2016 tanggal 29 Januari 2016, serta
memastikan agar struktur permodalan Bank telah efisien.
Sesuai dengan Peraturan Otoritas Jasa Keuangan, modal Bank In accordance with OJK Regulation, Bank Mandiri Taspen capital
Mandiri Taspen terdiri dari: consists of:
MODAL INTI CORE CAPITAL
Modal inti merupakan modal bank yang terdiri dari: Modal Inti Core capital is Bank’s capital which comprises of: Common
Utama (Common Equity Tier – CET 1) dan Modal Inti Tambahan Equity Tier – CET 1 and Additional Tier 1. Common Equity Tier
(Additional Tier 1). Modal inti utama mencakup modal disetor 1 includes paid-up capital and disclosed reserve. Meanwhile,
dan cadangan tambahan modal (disclose reserve). Cadangan disclosed reserve comprises of the additional factors (agio, general
tambahan modal terdiri atas faktor penambah (agio, cadangan reserve, previous year’s profit, current profit, and stock options)
umum, laba tahun lalu, laba tahun berjalan, dan opsi saham) dan and the deduction factors (other comprehensive losses from asset
faktor pengurang (kerugian komprehensif lainnya dari transaksi transaction classified as available for sale, negative differences
aset keuangan yang diklasifikasikan dalam kelompok tersedia between Provision for Asset Losses (PPA) on Earning Assets and
untuk dijual, selisih kurang Penyisihan Penghapusan Aset (PPA) Reserve for Impairment Losses, and Provision for Asset Losses
atas aset produktif dengan Cadangan Kerugian Penurunan Nilai, (PPA) on Non-Earning Assets.
dan PPA non produktif).
MODAL PELENGKAP SUPPLEMENTARY CAPITAL
(maksimum 100% dari modal inti) (Maximum 100% of core capital)
Modal pelengkap meliputi cadangan umum PPA atas aset Supplementary capital comprises of general reserve for Provision
produktif yang wajib dihitung dengan jumlah maksimum 1,25% for Asset Losses (PPA) on Earning Assets with maximum amount
dari ATMR Risiko Kredit dan Cadangan Tujuan. of 1.25% of RWA for Credit risk and Appropriated Reserve.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel 1. a Pengingkapan Kuantitatif Struktur Permodalan
Tabel 1. a Quantitative Disclosure of Capital Structure (dalam jutaan Rupiah / in IDR million)
Posisi Tanggal Posisi Tanggal
Laporan Laporan
Komponen Modal
31 Desember 2024 31 Desember 2023
Perubahan
Report Date Position Report Date Position
Capital Components Change
December 31, 2024 December 31, 2023
Bank Bank
Modal Inti (Tier 1)
A
Core Capital (Tier 1)
1. Modal Inti Utama
7,469,576 6,124,543 1,345,033
Common Equity Tier 1 (CET 1)
1.1 Modal Disetor (Setelah dikurangi Treasury Stock)
819,304 819,304 -
Paid-in Capital (After deducting Treasury Stock)
1.2 Cadangan Tambahan Modal
6,980,611 5,622,747 1,357,864
Additional Capital Reserves
1.2.1 Faktor Penambah
7,088,120 5,651,267 1,436,853
Enhancing Factors
1.2.1.1 Pendapatan Komprehensif Lainnya
23,411 23,167 244
Other Comprehensive Income
1.2.1.1.1 Selisih lebih penjabaran laporan
keuangan
- - -
Difference in translation of
financial statements
1.2.1.1.2 Potensi keuntungan dari
peningkatan nilai wajar aset
keuangan dalam kelompok tersedia
untuk dijual
23,411 23,167 244
The potential gain from an
increase in the fair value of
financial assets classified as
available for sale
1.2.1.1.3 Saldo surplus revaluasi aset tetap
Fixed asset revaluation surplus - - -
balance
1.2.1.2 Cadangan Tambahan Modal Lainnya
7,064,709 5,628,100 1,436,609
Other disclosed reserves
1.2.1.2.1 Agio
1,349,508 1,349,508 -
Agio
1.2.1.2.2 Cadangan Umum
163,861 163,861 -
General Reserves
1.2.1.2.3 Laba tahun-tahun lalu
3,973,790 2,705,327 1,268,463
Previous year’s profit
1.2.1.2.4 Laba tahun berjalan
1,577,550 1,409,403 168,146
Profit for the year
1.2.1.2.5 Dana setoran modal
- - -
Fund for paid up capital
1.2.1.2.6 Lainnya
- - -
Others
1.2.2 Faktor Pengurang
(107,509) (28,520) (78,989)
Deduction Factors
1.2.2.1 Pendapatan komprehensif lainnya
(101,049) (22,239) (78,810)
Other comprehensive income
1.2.2.1.1 Selisih kurang penjabaran laporan
keuangan
- - -
Difference under translation of
financial statements
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Posisi Tanggal Posisi Tanggal
Laporan Laporan
Komponen Modal
31 Desember 2024 31 Desember 2023
Perubahan
Report Date Position Report Date Position
Capital Components Change
December 31, 2024 December 31, 2023
Bank Bank
1.2.2.1.2 Potensi kerugian dari penurunan
nilai wajar aset keuangan dalam
kelompok tersedia untuk dijual
(101,049) (22,239) (78,810)
Potential loss from impairment
of fair value of financial assets
classified as available for sale
1.2.2.2 Cadangan tambahan modal lainnya
(6,460) (6,281) (179)
Other Disclosed Reserves
1.2.2.2.1 Disagio
- - -
Disagio
1.2.2.2.2 Rugi tahun-tahun lalu
- - -
Previous years' losses
1.2.2.2.3 Rugi tahun berjalan
- - -
Current year loss
1.2.2.2.4 Selisih kurang antara Penyisihan
Penghapusan Aset (PPA) dan
Cadangan Kerugian Penurunan
Nilai (CKPN) atas aset produktif
- - -
Difference between Allowance for
Asset Losses (PPA) and Allowance
for Impairment Losses (CKPN) on
productive assets
1.2.2.2.5 Selisih kurang jumlah penyesuaian
nilai wajar dari instrumen
keuangan dalam Trading Book
The difference between the - - -
fair value adjustment amount
of financial instruments in the
Trading Book
1.2.2.2.6 PPA aset non produktif yang wajib
di bentuk
(6,460) (6,281) (179)
PPA of non-productive assets that
must be established
1.2.2.2.7 Lainnya
- - -
Others
1.3 Kepentingan Non Pengendali Yang Dapat
Diperhitungkan
- - -
Non-Controlling Interests That Can Be Taken Into
Account
1.4 Faktor Pengurang Modal Inti Utama
(330,339) (317,508) (12,831)
Deduction Factors for Main Core Capital
1.4.1 Perhitungan Pajak Tangguhan
(202,112) (272,631) 70,519
Deferred Tax Calculation
1.4.2 Goodwill
- - -
Goodwill
1.4.3 Seluruh aset tidak berwujud lainnya
(128,227) (44,877) (83,350)
All other intangible assets
1.4.4 Penyertaan yang diperhitungkan sebagai faktor
pengurang - - -
Investment calculated as a deduction factor
1.4.5 Kekurangan modal pada perusahaan anak asuransi
- - -
Lack of capital in the insurance subsidiary
1.4.6 Eksposur sekuritisasi
- - -
Securitization exposure
1.4.7 Faktor pengurang modal inti utama lainnya
- - -
Another major deduction factor for core capital
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Posisi Tanggal Posisi Tanggal
Laporan Laporan
Komponen Modal
31 Desember 2024 31 Desember 2023
Perubahan
Report Date Position Report Date Position
Capital Components Change
December 31, 2024 December 31, 2023
Bank Bank
1.4.7.1 Penempatan dana pada instrumen AT 1 dan/
atau Tier 2 pada bank lain
- - -
Placement of funds in AT 1 and/or Tier 2
instruments with other banks
1.4.7.2 Kepemilikan silang pada entitas lain yang
diperoleh berdasarkan peralihan karena
hukum, hibah, atau hibah wasiat
- - -
Cross-ownership in another entity that is
obtained by virtue of a legal transfer, grant or
testament grant
2. Modal Inti Tambahan
Additional Tier 1 (AT-1)
2.1 Instrumen yang memenuhi persyaratan AT-1
- - -
Instruments that meet AT-1 requirements
2.2 Agio/disagio
- - -
Agio/disagio
2.3 Faktor Pengurang Modal Inti Tambahan
- - -
Deduction Factors for Additional Core Capital
2.3.1 Penempatan dana pada instrumen AT 1 dan/atau Tier
2 pada bank lain
- - -
Placement of funds in AT 1 and/or Tier 2 instruments
with other banks
2.3.2 Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau
hibah wasiat - - -
Cross-ownership in another entity that is obtained by
virtue of a legal transfer, grant or testament grant
Modal Pelengkap (Tier 2)
B 332,969 305,173 27,797
Supplementary Capital (Tier 2)
1. Instrumen modal dalam bentuk saham atau lainnya yang
memenuhi persyaratan Tier 2
- - -
Capital instruments in the form of shares or others that meet
Tier 2 requirements
2. Agio/disagio
- - -
Agio/disagio
3. Cadangan umum PPA atas aset produktif yang wajib dibentuk
(paling tinggi 1.25% ATMR Risiko Kredit)
332,969 305,173 27,797
General reserves for PPA for productive assets that must be
formed (maximum 1.25% Credit Risk RWA)
4. Faktor Pengurang Modal Pelengkap
- - -
Supplementary Capital
4.1 Sinking Fund - - -
4.2 Penempatan dana pada instrumen Tier 2 pada bank lain
Placement of funds in Tier 2 instruments with other - - -
banks
4.3 Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum hibah atau hibah
wasiat - -
Cross-ownership in another entity that is obtained by
virtue of a legal transfer. grant or will grant
Total Modal
7,802,545 6,429,715 1,372,830
Total Capital
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Praktik Manajemen Risiko
Risk Management Practices
Dasar Penerapan Manajemen Risiko Basis for the Implementation of
Risk Management
Penerapan Manajemen Risiko Bank Mandiri Taspen mengacu The implementation of Risk Management of Bank Mandiri
pada Peraturan Otoritas Jasa Keuangan (POJK) tentang Penerapan Taspen is based on Peraturan Otoritas Jasa Keuangan (POJK)
Manajemen Risiko Bagi Bank Umum No. 18/POJK.03/2016 about Implementation of Risk Management for Commercial
tanggal 16 Maret 2016 dan Surat Edaran Otoritas Jasa Keuangan Banks No.18/POJK.03/2016 on March 16, 2016 and Financial
(OJK) No. 34/SEOJK.03/2016 tentang Penerapan Manajemen Services Authority Circular Letter No.34/SEOJK.03/2016 about
Risiko Bagi Bank Umum. Implementation of Risk Management for Commercial Banks.
Penerapan Manajemen Risiko Implementation of Risk Management
Secara Umum In General
Selaras dengan perkembangan jenis, cakupan dan pertumbuhan In line with the rapid development of types, scope, and business
bisnis yang semakin pesat maka akan berdampak pula pada semakin growth, it will also impact the increasingly complex risks of
kompleksnya risiko kegiatan bank. Untuk menjawab tantangan bank activities. To answer these challenges, it is necessary to
tersebut maka diperlukan penerapan manajemen risiko yang dapat apply risk management that can be implemented in every bank
dilaksanakan di setiap aktivitas bank, sehingga dalam perkembangan activity for bank’s business development and expect Bank Mandiri
bisnis bank tersebut diharapkan portofolio Bank Mandiri Taspen Taspen’s portfolio can grow prudently. The implementation
dapat tumbuh dengan prudent. Implementasi manajemen risiko of risk management at Bank Mandiri Taspen includes periodic
di Bank Mandiri Taspen antara lain berupa penyempurnaan atas improvements to policies, infrastructure and quality of human
kebijakan, infrastruktur dan kualitas sumber daya manusia secara resources while still referring to the Financial Services Authority
periodik dengan tetap mengacu pada Peraturan Otoritas Jasa Regulation (POJK) concerning the implementation of Risk
Keuangan (POJK) tentang Penerapan Manajemen Risiko Bagi Bank Management for Commercial Banks No.18/POJK.03/2016 dated
Umum No.18/POJK.03/2016 tanggal 16 Maret 2016. March 16, 2016.
Proses manajemen risiko secara aktif dilakukan oleh manajemen The risk management process is performed actively by Bank’s
bank melalui Komite Manajemen Risiko yang meliputi Asset and management through Risk Management Committee which
Liability Committee, Risk Management Committee dan Komite comprises of Asset and Liability Committee, Risk Management
Kebijakan Perkreditan. Committee and Credit Policy Committee.
Selain itu, untuk melakukan pengelolaan risiko yang menyeluruh, In addition, for a comprehensive, integrated, measurable and
terpadu, terukur dan terkendali, Bank Mandiri Taspen memiliki manageable risk management, Bank assigns a Risk Management
Satuan Kerja Manajemen Risiko yang secara struktural berada di Unit (SKMR) that is structurally responsible to the Director of
bawah Direktur Finance, Risk & Operations dan sekaligus menjadi Finance, Risk and Operation and at the same time, become a non-
anggota tetap yang tidak memiliki hak suara (Permanent Non- voting member of the Risk Management Committee. In carrying
Voting Members) pada Komite Manajemen Risiko, Asset Liability out its operational activities, the risk management unit is divided
Committee (ALCO) serta Komite Kebijakan Perkreditan. Dalam into 3 (three), namely:
melaksanakan aktivitas operasionalnya, unit manajemen risiko
dibagi menjadi 3 (tiga), yaitu:
1. Risk Management yang bertugas menyusun rambu-rambu 1. Risk Management that formulates rules on operational and
dalam menjalankan aktivitas operasional dan bisnis Bank. Banks’s business as well as operational-related risks.
2. Credit Risk Approval yang berfungsi sebagai partner dari unit 2. Credit risk Analyst that functions as partner of business unit in
bisnis dalam system four-eyes principle. the system of four-eyes principle.
3. Risk Business Control yang berfungsi menjalankan internal 3. Risk Business Control, which functions to carry out internal
control sebagai mitigasi risiko operasional di seluruh unit kerja control as operational risk mitigation in all work units at the
kantor pusat maupun seluruh kantor cabang Bank Mandiri head office and all Bank Mandiri Taspen branch offices.
Taspen.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Berdasarkan Arsitektur kebijakan Bank Mandiri Taspen, Bank Based on the policy architecture of Bank Mandiri Taspen, in
dalam penerapan Manajemen Risiko, Bank memiliki Kebijakan implementing Risk Management, the Bank has a Risk Management
Manajemen Risiko Bank Mandiri Taspen yang menjadi acuan bagi Policy of Bank Mandiri Taspen, which is a reference for detailed
Standar Prosedur dan Petunjuk Teknis Operasional yang lebih Standard Procedures and Operational Technical Instructions.
detail.
Untuk memperoleh gambaran risiko secara menyeluruh dan For obtaining comprehensive and continuous risk overview, Bank
kontinyu, Bank menyusun profil risiko setiap triwulan dan Risk formulates a risk profile every quarter and Risk Based Bank Rating
Based Bank Rating (RBBR) setiap 6 (enam) bulan yang dilaporkan (RBBR) every 6 (six) months and reported to the Financial Services
kepada Otoritas Jasa Keuangan. Authority.
Laporan profil risiko ini menggambarkan risiko yang melekat The risk profile report describes the Bank’s inherent risk on
dalam kegiatan bisnis bank (inherent risk) dan sistem pengendalian its business activities and risk control system for its eight risk
risiko (risk control system) untuk 8 (delapan) jenis risiko (risiko types (credit risk, market, liquidity, operations, legal, strategy,
kredit, pasar, likuiditas, operasional, hukum, stratejik, reputasi reputation, and compliance). In addition to the risk profile, the
dan kepatuhan). Selain profil risiko, bank melakukan penilaian Bank performs a Good Corporate Governance (GCG), rentability,
Good Corporate Governance (GCG), rentabilitas, dan permodalan and capital referring to the Service Authority Rules Finance (POJK)
dengan mengacu kepada parameter yang tercantum dalam POJK No.4/POJK.03 /2016 dated January 26, 2016 on the Rating of
No. 4/POJK.03/2016 tanggal 26 Januari 2016 tentang Penilaian Commercial Bank Soundness Level.
Tingkat Kesehatan Bank Umum.
Melihat model bisnis Bank Mandiri Taspen yang menjadi Referring to Bank Mandiri Taspen business model, its risk
prioritas risiko bank adalah terkait dengan risiko kredit, risiko priorities lie on credit risk, liquidity risk, and operational risk. In its
pasar, risiko likuiditas dan risiko operasional. Terdapat banyak operations in the market, there are many risks the Bank may face.
risiko yang dihadapi Bank di market dalam beroperasi. Berbagai Some factors are under Bank’s control but some others are out of
faktor diantaranya ada yang dalam kendali Bank dan ada yang control. The aformentioned factors have potential direct or indirect
diluar kendali Bank. Faktor-faktor tersebut dapat berpengaruh influences on Bank’s performance. In most of its businesses, Bank
terhadap kinerja Bank, secara langsung maupun tidak langsung. Mandiri Taspen takes the risks carefully, under control, and under
Pada sebagian besar bisnisnya, Bank Mandiri Taspen mengambil prudent principle. The risk management process shall be proactive,
risiko keuangan dengan penuh perhitungan, terkendali dan tetap systematic, and discipline, covering all risks in all of its activities
berpegang pada prinsip prudent. Proses pengelolaan risiko harus including Credit risk, Market Risk, Liquidity Risk, and Operational
bersifat proaktif, sistematik dan berdisiplin, yang mencakup Risk. For such risks as Reputation Risk, Legal Risk, and Compliance
semua risiko di semua aktivitas yang mencakupinya antara lain Risk are managed under the Operational Risk.
risiko kredit, risiko pasar, risiko likuiditas dan risiko operasional.
Untuk risiko seperti risiko reputasi, risiko hukum, risiko kepatuhan
dikelola sebagai bagian dari risiko operasional.
Manajemen menggunakan pendekatan pengelolaan risiko The management adopts comprehensive risk management
menyeluruh berdasarkan prinsip-prinsip dan nilai-nilai yang baik, approach based on good principles and values covering
meliputi strategi risiko yang terdefinisi dengan baik, struktur welldefined risk strategy, fit organization, and working committee
dewan yang tepat dan komite kerja yang aktif dengan peran, with active role, responsibility, and authority, as well as clear
tanggung jawab, wewenang dan jenjang pendelegasian yang hierarchical delegation. The risk management is examined based
jelas. Manajemen risiko ditelaah berdasarkan indikator kinerja on main performance indicators spread through manuals and
utama yang disebarluaskan melalui manual dan dokumentasi policy documentation and is independently assessed and audited.
kebijakan serta dinilai dan diaudit secara independen.
Bank Mandiri Taspen menerapkan manajemen risiko dan sistem Bank Mandiri Taspen implements risk management and internal
pengendalian internal secara efektif yang disesuaikan dengan tujuan control system effectively adjusted to business goals and policies,
dan kebijakan usaha, ukuran dan kompleksitas yang disesuaikan size and complexity that is adjusted to Bank Mandiri Taspen
dengan kegiatan usaha Bank Mandiri Taspen dengan berpedoman business activities based on requirement and procedure set by the
pada persyaratan dan tata cara sebagaimana ditetapkan dalam Regulations of Bank Indonesia (PBI), the Regulations of Financial
Peraturan Otoritas Jasa Keuangan (POJK), maupun dengan mengacu Services Authority (POJK), as well as the following acts
pada tindakan-tindakan sebagai berikut.
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1. Melakukan identifikasi dan pengendalian seluruh risiko 1. Identifying and controlling all risks including therisks from
termasuk yang berasal dari produk baru dan aktivitas baru. new products and activities.
2. Dalam pengendalian risiko, Bank Mandiri Taspen telah 2. In its risk control practices, Bank Mandiri Taspen has
mengimplementasikan suatu kerangka Dasar Manajemen implemented an integrated Risk Management Framework. As
Risiko (Risk Management Framework) secara terpadu. for effective and optimal implementation of risk management,
Agar penerapan manajemen risiko dapat berjalan dengan the Bank has formed a Risk Management Committee to
efektif dan optimal, Bank Mandiri Taspen telah memiliki discuss the overall risks encountered by the Bank and to
Komite Manajemen Risiko yang berfungsi untuk membahas provide recommendation related to risk management policies
permasalahan risiko yang dihadapi Bank Mandiri Taspen to the Board of Directors.
secara keseluruhan dan merekomendasikan kebijakan
manajemen risiko kepada Direksi.
3. Memiliki Satuan Kerja Manajemen Risiko (SKMR) yang 3. Assigning Risk Management Unit (SKMR) which aims to
bertujuan untuk meyakinkan bahwa risiko yang dihadapi ensure that the risks faced by Bank Mandiri Taspen can be
Bank Mandiri Taspen dapat diidentifikasi, diukur, dipantau, properly identified, measured, observed, controlled, and
dikendalikan, dan dilaporkan dengan benar melalui penerapan reported through the implementation of appropriate risk
kerangka kerja manajemen risiko yang sesuai. management framework.
4. Bank Mandiri Taspen telah membentuk beberapa Komite lain 4. Bank Mandiri Taspen has assigned other Committees
yang bertugas untuk menangani risiko secara lebih spesifik to handle risks more specifically including: Credit Policy
antara lain Komite Kebijakan Perkreditan, Komite Kredit serta Committee, and Asset and Liabilities Committee (Asset and
Komite Aset dan Pasiva (Asset and Liabilities Committee – Liabilities Committee – ALCO).
ALCO).
5. Memastikan bahwa penyusunan sistem dan prosedur kerja 5. Ensuring that prevailing arrangement of system and workin
yang ada telah memperhatikan sisi operasional maupun bisnis procedure has focused on both business and operational sides
serta tingkat risiko yang mungkin terjadi dalam suatu unit as well as risk level in a working unit.
kerja.
6. Memastikan sistem pengendalian internal telah diterapkan 6. Ensuring that the internal control system has been
sesuai ketentuan. implemented in compliance with the regulations.
7. Memantau kepatuhan Bank Mandiri Taspen dengan prinsip 7. Monitoring Bank Mandiri Taspen compliance with the
pengelolaan bank yang sehat sesuai dengan ketentuan yang principles of healthy Bank management according to prevailing
berlaku melalui unit kerja Satuan Kerja Kepatuhan. regulations through the working unit of Compliance Unit.
8. Membuat Laporan Profil Risiko Bank Mandiri Taspen 8. Creating Risk Profile Report and Consolidated Risk Profile
dan Laporan Profil Risiko Konsolidasi setiap triwulan dan Report of Bank Mandiri Taspen every quarter and submitting
menyampaikannya kepada OJK secara tepat waktu. the reports to the FSA in timely manner.
9. Mengawal pengembangan sistem informasi dan teknologi 9. Supervise the development of Information Systems and
serta keamanan siber yang ada di Bank Mandiri Taspen. Technology as well as Cyber Security at Bank Mandiri Taspen.
Pengawasan Aktif Direksi Active Supervision of the Board of
dan Dewan Komisaris Directors and Board of Commissioners
Dewan Komisaris dan Direksi bertanggung jawab atas penerapan The Board of Commissioners and Board of Directors are responsible
manajemen risiko dan sistem pengendalian internal di Bank for the implementation of risk management and internal control
Mandiri Taspen. Pengawasan Aktif Dewan Komisaris Bank Mandiri system at Bank Mandiri Taspen. Active supervision of Bank Mandiri
Taspen tercermin dari persetujuan atas Kebijakan Manajemen Taspen BOCs is indicated by their approval on Risk management
Risiko yang disusun oleh Direksi, serta evaluasi pelaksanaan policies prepared by the BODs as well as by the evaluation of risk
kebijakan manajemen risiko melalui forum rapat Direksi dan management policies implementation through periodic meetings
Komisaris secara berkala, dalam pelaksanaannya pengawasan of the BODs and BOCs, while in its implementation, BOCs’ active
aktif Dewan Komisaris didukung oleh Komite Pemantau Risiko. supervision is supported by the Risk Monitoring Committee.
Pengawasan aktif Direksi Bank Mandiri Taspen antara lain Active supervision of Bank Mandiri Taspen BODs involves such
dilaksanakan melalui penyusunan, penerapan dan evaluasi as the arrangement, implementation, and evaluation of risk
atas kebijakan dan prosedur manajemen risiko. Pelaksanaan management policies and procedure. Active supervision is also
pengawasan aktif juga dilakukan melalui forum rapat Direksi dan performed through BODs’ meetings with Risk Management
Komite Manajemen Risiko (KMR), Komite Kebijakan Perkreditan Committee (KMR), Loan Policy Division, and Asset and Liabilities
(KPR) dan Aset Liability Commitee (ALCO). Sebagai bagian Division. As part of BODs and BOCs’ active supervision, the
pengawasan aktif Dewan Komisaris dan Direksi, kualitas Sumber quality of human resource becomes one of critical aspects in risk
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Informasi Eksposur Risiko dan Permodalan
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Daya Manusia (SDM) yang memadai merupakan salah satu aspek management implementation. To meet the intended quality of
penting dalam penerapan manajemen risiko. Pemenuhan kualitas human resource, various education and training development
SDM tersebut antara lain dilakukan melalui pengembangan programs for employees such as Certified Risk Management
program pendidikan dan pelatihan pegawai seperti program program and training or internal socialization program on Risk
sertifikasi manajemen risiko serta program pelatihan atau Management were conducted.
sosialisasi internal dengan materi manajemen risiko.
Penerapan manajemen risiko dan sistem pengendalian internal The implementation of Bank Mandiri Taspen risk management
Bank Mandiri Taspen mencakup: and internal control system include:
1. Pengawasan yang dilakukan oleh Dewan Komisaris 1. Supervision by the Board of Commissioners
Pengawasan yang dilakukan oleh Dewan Komisaris adalah Supervision conducted by the BOCs includes the following:
sebagai berikut:
a. Mengevaluasi kebijakan manajemen risiko dalam hal a. Evaluating risk management policies in case of changes in
terdapat perubahan faktor-faktor yang mempengaruhi factors that may influence Bank’s activities.
kegiatan Bank.
b. Mengevaluasi pertanggungjawaban Direksi atas b. Evaluating the BODS’ accountability for the
pelaksanaan kebijakan manajemen risiko. implementation of risk management policies.
c. Mengevaluasi dan memutuskan permohonan atau usulan c. Evaluating and making decision on demand and proposal
Direksi yang berkaitan dengan transaksi atau kegiatan of the BODs related to transactions or business activities
usaha yang melampaui kewenangan Direksi untuk beyond the authority of BODs to decide, thus the approval
memutuskannya sehingga memerlukan persetujuan from the BOCs is required.
Dewan Komisaris.
d. Mengevaluasi kecukupan kebijakan, prosedur, penetapan d. Evaluating adequacy of policy, procedure, limit
limit dan kecukupan proses identifikasi, pengukuran, determination, identification process, measurement,
pemantauan dan pengendalian risiko serta sistem risk monitoring and control, as well as risk management
informasi manajemen risiko. information system.
2. Pengawasan yang Dilakukan Direksi 2. Supervision by the Board of Directors
Pengawasan Direksi dengan wewenang dan tanggung jawab To perform its supervisory function, the BODs carries out the
adalah sebagai berikut: following authorities and responsibilities:
a. Bertanggung jawab atas pelaksanaan kebijakan a. Having responsibility for the implementation risk
manajemen risiko termasuk mengevaluasi dan memberikan management policies that includes evaluating and
arahan strategi manajemen risiko berdasarkan laporan providing direction related to risk management strategy
yang disampaikan oleh Satuan Manajemen Risiko dan based on reports of Risk Management Unit as well as the
menyampaikan laporan pertanggungjawaban kepada presentation of accountability reports to the Board of
Dewan Komisaris. Commissioner.
b. Mengevaluasi dan memutuskan transaksi yang melampaui b. Evaluating and determining transactions beyond the
kewenangan pejabat satu tingkat di bawah Direksi atau authority of officials on a level under the Board of
transaksi yang memerlukan persetujuan sesuai dengan Directors or transactions requiring approval compliant
kebijakan dan prosedur yang berlaku. with prevailing policies and procedures.
c. Mengembangkan budaya manajemen risiko antara lain c. Developing risk management culture which includes
meliputi komunikasi yang memadai kepada seluruh good communication about the importance of effective
jenjang organisasi tentang pentingnya pengendalian internal control among all organizational tiers.
intern yang efektif.
d. Memastikan peningkatan kompetensi sumber daya d. Ensuring the improvement of human capital competence
manusia yang terkait dengan penerapan manajemen related to risk management implementation through, for
risiko antara lain dengan cara program pendidikan dan example, continuous education and training program
latihan yang berkesinambungan terutama yang berkaitan particularly in risk management system and process.
dengan sistem dan proses manajemen risiko.
e. Memastikan bahwa fungsi manajemen risiko dilaksanakan e. Ensuring the independent implementation of risk
secara independen yang dicerminkan antara lain adanya management function reflected from segregation of
pemisahan fungsi antara Satuan Kerja Manajemen Risiko functions between Risk Management Unit performing
yang melakukan identifikasi, pengukuran, pemantauan risk identification, measurement, monitoring, and risk
dan pengendalian risiko dengan satuan kerja yang management with the units performing and dealing with
melakukan dan menyelesaikan transaksi. transaction.
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f. Melakukan identifikasi untuk memastikan bahwa risiko f. Performing identification to ensure that risks from new
dari produk dan aktivitas yang baru telah melalui proses products and activities have undergone proper risk
pengendalian manajemen risiko yang layak sebelum management control process before being launched or
diperkenalkan atau dijalankan dan harus disetujui oleh executed with prior approval from the BODs and prior
Direksi dan direkomendasikan oleh Komite Manajemen recommendation from Risk Management Committee.
Risiko terlebih dahulu.
g. Melakukan pengendalian internal dengan cara melakukan g. Conducting internal control by performing periodic
penilaian secara berkala, menerapkan pedoman dan assessment, implementing guidelines and healthy
praktek-praktek yang sehat untuk mengendalikan dan practices to control and overcome risks through series of
mengatasi risiko melalui serangkaian tindakan korektif. corrective actions.
Kecukupan Kebijakan, Prosedur, Adequacy of Policies, Procedures
dan Penetapan Limit and Determination of Limit
Penerapan Manajemen Risiko di Bank Mandiri Taspen didukung The implementation of Risk Management in Bank Mandiri Taspen
dengan kebijakan dan prosedur manajemen risiko yang is supported by comprehensive risk management policies and
komprehensif. Kebijakan Manajemen Risiko Bank Mandiri Taspen procedures. Risk Management Policies of Bank Mandiri Taspen
terdiri dari: consist of:
1. Pedoman Penerapan Manajemen Risiko Secara Umum 1. Guidelines for General Implementation of Risk
Management
Proses manajemen risiko dilaksanakan di seluruh unit kerja The risk management process implemented in all work units
Bank merupakan proses yang dinamis dan secara rutin of the Bank became a dynamic process and was routinely
dibandingkan dengan best practices industri, ketentuan compared to industry best practices, with applicable
yang berlaku untuk disesuaikan dan diperbaharui apabila regulations to be adjusted and updated if necessary. The
diperlukan. Pelaksanaan manajemen risiko dilakukan dalam implementation of risk management was carried out in a
suatu rangkaian yang terdiri dari: series consisting of:
a. Identifikasi Risiko a. Risk Identification
Identifikasi risiko bertujuan untuk mengetahui seluruh Risk identification aimed to identify all types of risks inherent
jenis risiko yang melekat pada setiap aktifitas fungsional in any functional activity that could potentially harm the
yang berpotensi merugikan Bank. Identifikasi risiko bersifat Bank. Risk identification was proactive (anticipative) and
proaktif (anticipative) dan bukan reaktif. mencakup not reactive including all functional activities (operational
seluruh aktivitas fungsional (kegiatan operasional. activities, combining and analyzing risk information from
menggabungkan dan menganalisa informasi risiko dari all available information sources, analyzing the probability
seluruh sumber informasi yang tersedia. menganalisa of risk arising and its consequences.
probabilitas timbulnya risiko serta konsekuensinya.
b. Pengukuran Risiko b. Risk measurement
- Pengukuran risiko bertujuan untuk mengetahui - Risk measurement aimed to determine the amount of
besaran risiko yang melekat pada aktivitas Bank risk inherent in the Bank’s activities to be compared
untuk dibandingkan dengan risk appetite Bank with the Bank’s risk appetite so that the Bank could
sehingga Bank dapat mengambil tindakan mitigasi take risk mitigation measures and determine capital
risiko dan menentukan modal untuk mengcover risiko to cover risk. Measurements were carried out
Pengukuran dilakukan secara individual maupun individually or as a whole.
secara keseluruhan. - The risk measurement method could be done
- Metode pengukuran risiko dapat dilakukan secara qualitatively or quantitatively
kualitatif dan atau kuantitatif - The model used in risk measurement could be
- Model yang digunakan dalam pengukuran risiko understood and its strengths, weaknesses, and
dapat dipahami dan diketahui kekuatan, kelemahan, limitations are known.
serta limitnya.
c. Pemantauan Risiko c. Risk monitoring
Pemantauan dapat dilakukan dengan membandingkan Monitoring can be done by comparing the risk limit
limit risiko yang telah ditetapkan dengan besaran risiko that had been set with the amount of risk that is being
yang sedang dikelola. managed.
d. Pengendalian Risiko d. Risk control
Pengendalian risiko harus dilakukan terhadap potensi Risk control had to be carried out against the potential
terjadinya pelampauan atas limit risiko yang telah for a risk limit that had been set and could be tolerated by
ditetapkan dan dapat ditolerir oleh Bank Mandiri Taspen. Bank Mandiri Taspen.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
2. Pedoman Penilaian Tingkat Kesehatan Bank 2. Guidelines for Assessment of Bank’s Soundness Level
Penilaian kesehatan bank mengacu pada: The bank’s health assessment leads to:
a. Peraturan Otoritas Jasa Keuangan No.04/POJK.03/2016 a. OJK Regulation No. 04 / POJK.03/2016 dated January
tanggal 27 Januari 2016 tentang Penilaian Tingkat 27, 2016 concerning Assessment of the Soundness of
Kesehatan Bank Umum. Commercial Banks.
b. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 b. OJK Regulation No. 18 / POJK.03 /2016 dated March
tanggal 22 Maret 2016 tentang Penerapan Manajemen 22, 2016 concerning the Implementation of Risk
Risiko Bagi Bank Umum. Management for Commercial Banks.
c. Surat Edaran Otoritas Jasa Keuangan No.34/SEOJK.03/26 c. OJK Circular Letter No.34 / SEOJK.03/ 26 dated
tanggal 01 September 2016 tentang Penerapan September 01, 2016 concerning Implementation of Risk
Manajemen Risiko Bagi Bank Umum. Management for Commercial Banks.
d. Surat Edaran Otoritas Jasa Keuangan No.14/ d. OJK Circular Letter No.14 / SEOJK/ 03/2017 dated March
SEOJK/03/2017 tanggal 17 Maret 2017 tentang Penilaian 17, 2017 concerning Assessment of the Soundness of
Tingkat Kesehatan Bank Umum. Commercial Banks.
e. Surat Keputusan Direksi No. KEP.Dir/218/XII/2022 tanggal e. Board of Directors Decree No. KEP.DIR/218/XII/2022
9 Desember 2022 mengenai Group In Charge (GIC) PT dated December 9, 2022 regarding Group In Charge
Bank Mandiri Taspen. (GIC) of PT Bank Mandiri Taspen.
f. Kebijakan Manajemen Risiko Bank Mandiri Taspen. f. Bank Mandiri Taspen Risk Management Policy.
Dalam melaksanakan kegiatan berdasarkan prinsip kehati-hatian, In carrying out activities based on the principle of prudence, the
Bank harus mampu mengidentifikasi permasalahan secara Bank had to be able to identify problems early, take appropriate
lebih dini, melakukan tindak lanjut perbaikan yang sesuai dan and faster follow-up improvements, implement Good Corporate
lebih cepat, menerapkan Good Corporate Governance (GCG) Governance (GCG) and better risk management so that the
dan manajemen risiko yang lebih baik sehingga Bank siap dan Bank was ready and more resilient in facing crises. Changes in
lebih tahan dalam menghadapi krisis. Perubahan kondisi makro macroeconomic conditions, both domestic and international, also
ekonomi baik domestik maupun internasional juga mengharuskan required the Bank to evaluate the Bank’s capital and financial
Bank melakukan evaluasi posisi modal dan finansial Bank dalam position in an extraordinary (stress) scenario.
suatu skenario bersifat luar biasa (stress).
Penilaian Tingkat Kesehatan Bank Umum (Risk Based Bank Rating/ The Risk Based Bank Rating (RBBR) as the implementation of
RBBR) sebagai pelaksanaan ketentuan Regulator untuk menilai the Regulator’s provisions for assessing the health of a Bank
kesehatan Bank diharapkan mampu mendeteksi secara lebih dini was expected to be able to detect problems early in the Bank
permasalahan Bank serta mengambil langkah-langkah pencegahan, and to take preventive, corrective, effective and efficient capital
perbaikan, pengelolaan modal secara efektif dan efisien. management steps.
Pedoman tentang penilaian kesehatan bank mengatur hal-hal Guidelines on bank soundness assessments regulated the things
yang harus dilaksanakan oleh unit kerja terkait, mencakup hal-hal that had to be carried out by the related work unit, including the
sebagai berikut: following:
1. Penilaian Tingkat Kesehatan Bank Berdasarkan Risiko (RBBR), 1. Risk Based Bank Soundness Rating (RBBR), which was an
yaitu penilaian Tingkat Kesehatan Bank yang telah ditentukan assessment of the Bank Soundness Level determined by the
oleh Regulator, dengan menggunakan pendekatan risiko (RBBR). Regulator, using a risk approach (RBBR).
2. Aktivitas penilaian Tingkat Kesehatan Bank berdasarkan 2. Bank Soundness Level assessment activities based on risk
risiko mencakup penilaian atas faktor-faktor profil risiko (risk included an assessment of risk profile factors, Good Corporate
profile), Good Corporate Governance (GCG), rentabilitas Governance (GCG), profitability (earnings), and capital to
(earnings), dan permodalan (capital) untuk menghasilkan produce a Composite Rating for the Bank Soundness Level.
Peringkat Komposit Tingkat Kesehatan Bank.
Penilaian tingkat kesehatan Bank dengan pendekatan RBBR Assessment of the soundness level of the Bank using the RBBR
dilakukan sebagai berikut: approach was carried out as follow:
a. Unit kerja koordinator berkoordinasi dengan unit kerja terkait a. The coordinating work unit coordinated with related work
menyusun laporan profil risiko yang menjadi tugas dan units to prepare risk profile reports which became their duties
tanggung jawabnya. and responsibilities.
b. Unit kerja terkait menyampaikan laporan profil risiko kepada b. The related work unit submited a risk profile report to the
unit kerja koordinator. coordinating work unit.
c. Unit kerja koordinator melakukan proses konsolidasi profil c. The coordinating work unit carried out a risk profile
risiko untuk selanjutnya disampaikan kepada regulator. consolidation process to be submitted to the regulator.
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d. Unit kerja koordinator melakukan koordinasi dengan unit d. The coordinating work unit coordinated with related work
kerja terkait melakukan hal-hal sebagai berikut: units to do the following:
- Menilai Good Corporate Governance (GCG). - Assessing Good Corporate Governance (GCG).
- Menilai Rentabilitas (Earnings). - Assessing Profitability (Earnings).
- Menilai Permodalan (Capital). - Assessing Capital (Capital).
e. Unit Kerja Koordinator melakukan penilaian komposit RBBR. e. The Coordinating Work Unit conducted an RBBR composite
assessment.
f. Unit Kerja Audit memberikan penilaian terhadap kualitas f. The Audit Work Unit provides an assessment of the quality of
sistem pengendalian intern masing-masing risiko, memberikan the internal control system of each risk, giving an opinion on
pendapat atas hasil penilaian profil risiko baik secara individu the results of the risk profile assessment both individually and
maupun terintegrasi. integrated.
g. Hasil Penilaian RBBR disetujui Melalui Komite Manajemen g. The results of the RBBR Assessment were approved by the
Risiko dan dilaporkan kepada Regulator. Board of Directors and reported to the Regulator.
Kebijakan manajemen risiko tersebut lebih rinci dijabarkan dalam The mentioned risk management policies are comprehensively
Ketentuan Internal Bank Mandiri Taspen. outlined in the internal provisions of Bank Mandiri Taspen.
Kecukupan Proses Identifikasi, Adequacy Process of Identification
Pengukuran, Pemantauan, dan Measurement, Monitoring, and Control
Pengendalian Risiko, Serta Sistem of Risks, as Well as Risk Management
Informasi Manajemen Risiko Information System
Proses manajemen risiko Bank Mandiri Taspen meliputi identifikasi, Risk management process of Bank Mandiri Taspen includes
pengukuran, pemantauan dan pengendalian terhadap 8 (delapan) identification, measurement, monitoring, and control of 8 (eight)
jenis risiko serta Sistem Informasi Manajemen Risiko. Bank Mandiri kinds of risks as well as Risk Management Information System.
Taspen mengidentifikasi risiko dengan menganalisis sumber Bank Mandiri Taspen identifies risks by analyzing source of risks
risiko yang terdapat pada bisnis (produk/portofolio/aktivitas) in its businesses (products/ portfolios/activities) and then performs
dan kemudian mengukur secara kuantitatif dan atau kualitatif measurements quantitatively and qualitatively in accordance with
sesuai metode pengukuran yang ditetapkan oleh Regulator. measurements set by the Regulator. Risk measurementsystem
Sistem pengukuran risiko juga dilengkapi dengan metode stress is accompanied with stress testing method for Liquidity risk.
testing untuk risiko kredit dan risiko likuiditas. Selanjutnya proses Furthermore, the risk monitoring process carried out by the Risk
pemantauan dan pemantauan risiko dilakukan oleh Risk Owner Owner Unit and Risk Control Unit are presented in the form of
Unit dan Risk Control Unit yang disajikan dalam bentuk laporan portfolio reports, risk profile reports, and Bank Health Level
portofolio, laporan profil risiko, dan laporan tingkat kesehatan reports. Risk Management Information System of Bank Mandiri
bank. Sistem informasi manajemen risiko Bank Mandiri Taspen Taspen is used to support the implementation of process of
digunakan untuk mendukung pelaksanaan proses identifikasi, identification, measurement, monitoring, and control of risks
pengukuran, pemantauan serta pengendalian risiko. Bank Bank Mandiri Taspen already has a risk tool in the context of
Mandiri Taspen telah mengembangkan beberapa aplikasi risk management, including implementing health video staging
manajemen risiko, antara lain Dashboard Kualitas Portofolio for pension loan acquisitions, implementing scoring models in
Kredit, Operational Risk Focus (ORCUS), Treasury System, Aset micro booths, guideline portfolios, determination of Risk Appetite
and Liabilities Management System (ATLAS), dan Fraud Detection Statement (RAS), Development Of Operational Risk Focus
System (FDS) (ORCUS), procurement of treasury system, asset and liabilities
management system and Fraud Detection System (FDS)
Sistem Informasi Manajemen Risiko Risk Management Information System
1. Sistem informasi manajemen risiko merupakan bagian dari 1. The Risk Management information system is a part of the
sistem informasi manajemen yang dimiliki dan dikembangkan management information system owned and developed in
sesuai dengan kebutuhan dalam rangka penerapan accordance with the needs for the implementation of Risk
manajemen risiko. Management.
2. Sebagai bagian dari proses manajemen risiko, sistem 2. As a part of Risk Management process, Risk Management
informasi manajemen risiko digunakan untuk mendukung Information System is used to support the implementation
pelaksanaan proses identifikasi, pengukuran, pemantauan, of process of identification, measurement, monitoring, and
dan pengendalian risiko. control of risks.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
3. Sistem informasi manajemen risiko dapat memastikan: 3. The Risk Management Information System is able to ensure:
a. Tersedianya informasi yang akurat, lengkap, informatif, tepat a. The availability of accurate, complete, informative, timely
waktu, dan dapat diandalkan agar dapat digunakan Dewan and reliable information, in order to be used by the
Komisaris, Direksi, dan Satuan Kerja yang terkait dalam Board of Commissioners, Board of Directors and relevant
penerapan manajemen risiko untuk menilai, memantau, Working Units in the implementation of Risk Management
dan memitigasi risiko yang dihadapi baik risiko keseluruhan/ to assess, monitor and mitigate Risks that are faced both
komposit maupun per risiko dan/atau dalam rangka proses entire/composite Risk and per Risk and/ or in the process
pengambilan keputusan oleh Direksi. of decision making by the Board of Directors.
b. Efektivitas penerapan manajemen risiko mencakup b. The effectiveness of Risk Management implementation
kebijakan, prosedur, dan penetapan limit risiko. including policies, procedures, and Risk limit setting;
c. Tersedianya informasi tentang hasil (realisasi) penerapan c. The availability of information on the result (realization) of
manajemen risiko dibandingkan dengan target yang Risk Management implementation compared with target
ditetapkan sesuai dengan kebijakan dan strategi established in accordance with the policy and strategy of
penerapan manajemen risiko. Risk Management implementation.
d. Sistem informasi manajemen risiko dan informasi yang d. Risk Management Information System and the information
dihasilkan disesuaikan dengan karakteristik dan kompleksitas produced are adjusted with the characteristics and complexity
kegiatan usaha Bank serta adaptif terhadap perubahan. of business activities of the Bank and are adaptable to change.
e. Kecukupan cakupan informasi yang dihasilkan dari e. The adequacy of the scope of information generated
sistem informasi manajemen risiko di-review secara from the Risk Management information system is
berkala untuk memastikan bahwa cakupan tersebut telah reviewed periodically to ensure that the scope is adequate
memadai sesuai perkembangan tingkat kompleksitas in accordance with the development of business activities
kegiatan usaha. complexity.
f. Sebagai bagian dari sistem informasi manajemen risiko, f. As a part of Risk Management Information System, Risk
laporan profil risiko disusun secara berkala oleh satuan Profile Report is prepared periodically by Risk Management
kerja manajemen risiko yang independen terhadap Unit independent from working units conducting business
unit kerja yang melakukan kegiatan bisnis. Frekuensi activities. The frequency of report submission towards the
penyampaian laporan kepada Direksi terkait dan Komite relevant Board of Directors and the Risk Management
Manajemen Risiko ditingkatkan sesuai kebutuhan. Committee are upgraded as needed.
g. Sistem informasi manajemen risiko mendukung g. The Risk Management information system supports
pelaksanaan pelaporan kepada Otoritas Jasa Keuangan the implementation of reporting towards the Financial
dan regulator terkait lainnya. Services Authority and other related regulators.
Sistem Pengendalian Intern yang Menyeluruh Comprehensive Internal Control System
Proses penerapan manajemen risiko yang efektif dilengkapi The process of effective Risk Management implementation
dengan sistem pengendalian intern yang handal. Penerapan sistem is accompanied with reliable internal control system. The
pengendalian intern secara efektif dapat membantu pengurus implementation of effective internal control system is able to help
menjaga aset Bank, menjamin tersedianya pelaporan keuangan securing Bank’s assets, assuring the availability of trustworthy
dan manajerial yang dapat dipercaya, meningkatkan kepatuhan financial and managerial reports, improving compliance with
terhadap ketentuan dan peraturan perundang-undangan yang applicable laws and regulations, and reducing the risks of loss,
berlaku, serta mengurangi risiko terjadinya kerugian, penyimpangan deviation, and violation to prudential aspect. The implementation
dan pelanggaran aspek kehati-hatian. Terselenggaranya sistem of effective and reliable internal control system is the responsibility
pengendalian intern yang handal dan efektif menjadi tanggung of all Operational Unit and Supporting Unit as well as Internal
jawab dari seluruh satuan kerja operasional dan satuan kerja Audit Unit.
pendukung serta satuan kerja audit intern.
Hal-hal yang diperhatikan dalam pelaksanaan sistem pengendalian Things that are considered in the implementation of the system
intern antara lain: internal controls include:
1. Melaksanakan sistem pengendalian intern secara efektif 1. The application of effective internal control system in the
dalam penerapan manajemen risiko dengan mengacu pada implementation of Risk Management is referring to the
kebijakan dan prosedur yang telah ditetapkan. Penerapan policies and procedures that has been set.The adequate
prinsip pemisahan fungsi (four eyes principle) yang memadai implementation and consistent application of functions
dan dilaksanakan secara konsisten. separation principles (the four eyes principles).
2. Sistem pengendalian intern dalam penerapan manajemen 2. Internal control system in the implementation of Risk
risiko mencakup: Management includes:
a. Kesesuaian antara sistem pengendalian intern dengan jenis a. Conformity between the internal control system and the
dan tingkat risiko yang melekat pada kegiatan usaha Bank. Risk type and level attached to the Bank’s business activities.
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b. Penetapan wewenang dan tanggung jawab untuk b. Setting the authorities and responsibilities for compliance
pemantauan kepatuhan kebijakan, prosedur, dan limit. monitoring of policies, procedures and limits.
c. Penetapan jalur pelaporan dan pemisahan fungsi yang c. Establishment of clear reporting line and function
jelas dari satuan kerja operasional kepada satuan kerja separation of operational unit to the unit performing
yang melaksanakan fungsi pengendalian. control function.
d. Struktur organisasi yang menggambarkan secara jelas tugas d. Organizational structure that clearly describes the duties
dan tanggung jawab masing-masing unit dan individu. and responsibilities of each unit and individual.
e. Pelaporan keuangan dan kegiatan operasional yang e. Accurate and timely financial reporting and operational
akurat dan tepat waktu. activity.
f. Kecukupan prosedur untuk memastikan kepatuhan f. Adequacy of procedure to ensure compliance with
terhadap ketentuan dan perundang-undangan yang applicable laws and regulations.
berlaku.
g. Kaji ulang yang efektif, independen, dan obyektif g. Effective, independent, and objective review on policy,
terhadap kebijakan, kerangka dan prosedur operasional framework and operational procedure of the Bank.
Bank.
h. Pengujian dan kaji ulang yang memadai terhadap sistem h. Adequate testing and review towards the management
informasi manajemen. information system.
i. Dokumentasi secara lengkap dan memadai terhadap i. Comprehensive and adequate documentation on the
cakupan, prosedur-prosedur operasional, temuan audit, scope, operational procedures, audit findings, as well as
serta tanggapan pengurus berdasarkan hasil audit. management’s remarks on audit result.
j. Verifikasi dan kaji ulang secara berkala dan j. Periodic and continuous verification and review on
berkesinambungan terhadap penanganan kelemahan- overcoming material disadvantages and management’s
kelemahan yang bersifat material dan tindakan pengurus actions to repair deviations happen.
untuk memperbaiki penyimpangan-penyimpangan yang
terjadi.
3. Pelaksanaan kaji ulang terhadap penerapan manajemen risiko 3. The conduct of review on the implementation of Risk
sebagai berikut. Management are as follows.
a. Kaji ulang dan evaluasi dilakukan secara berkala, setiap a. Review and evaluation are conducted periodically,
tahun oleh Satuan Kerja Manajemen Risiko (SKMR) dan annually by Risk Management Unit (SKMR) and Internal
Satuan Kerja Audit Intern (SKAI). Audit Unit (SKAI).
b. Cakupan kaji ulang dan evaluasi dapat ditingkatkan b. Scope of review and evaluation can be increased in its
frekuensi/intensitasnya, berdasarkan perkembangan frequency/intensity, based on the development of Risk
eksposur Risiko, metode pengukuran, dan pengelolaan exposure, measurement method, and Risk management.
risiko.
c. Khusus untuk kaji ulang dan evaluasi terhadap c. Specifically for reviewing and evaluating risk
pengukuran risiko oleh SKMR, mencakup: measurements by SKMR, including:
- Kesesuaian kerangka manajemen risiko, yang meliputi - Conformity between Risk Management
kebijakan, struktur organisasi, alokasi sumber daya, framework,covering policy, organizational structure,
desain proses manajemen risiko, sistem informasi, resource allocation, design of Risk Management
dan pelaporan risiko dengan kebutuhan bisnis bank, process, information system, and Risk reporting and
serta perkembangan peraturan dan praktek terbaik business needs of the Bank and development of
(best practice) terkait manajemen risiko. regulations and best practice on Risk Management.
- Metode, asumsi, dan variabel yang digunakan untuk - Method, assumption, and variable used to measure
mengukur risiko dan menetapkan limit eksposur Risk and Risk exposure limit setting.
risiko.
- Perbandingan antara hasil dari metode pengukuran - Comparison between the result of Risk measurement
risiko yang menggunakan simulasi atau proyeksi di method using simulation or projection in the future
masa datang dengan hasil aktual. and the actual result.
- Perbandingan antara asumsi yang digunakan dalam - Comparison between assumption used in the
metode dimaksud dengan kondisi yang sebenarnya/ aforementioned method and the actual condition.
aktual.
- Perbandingan antara limit yang ditetapkan dengan - Comparison between specified limit and actual
eksposur yang sebenarnya/aktual. exposure.
- Penentuan kesesuaian antara pengukuran dan limit - Determination of conformity between past
eksposur risiko dengan kinerja di masa lalu dan posisi measurement and Risk exposure limit and current
permodalan saat ini. capital position.
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Informasi Eksposur Risiko dan Permodalan
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d. Kaji ulang oleh pihak independen maupun SKAI antara d. Review by independent party or SKAI include:
lain mencakup:
- Keandalan kerangka manajemen risiko, yang - Reliability of Risk Management framework covering
mencakup kebijakan, struktur organisasi, alokasi policy, organizational structure, resource allocation,
sumber daya, desain proses manajemen risiko, sistem design of Risk Management process, information system,
informasi, dan pelaporan risiko. and Risk reporting.
- Penerapan manajemen risiko oleh unit bisnis/ - Risk Management implementation by business units/
aktivitas pendukung, termasuk kaji ulang terhadap supporting activities including review on the on
pelaksanaan pemantauan oleh SKMR. monitoring conducted by SKMR.
4. Hasil penilaian kaji ulang oleh SKMR disampaikan kepada Dewan 4. Assessment results review by SKMR is presented to the Board
Komisaris, Satuan Kerja Audit Intern (SKAI), Direktur Kepatuhan, of Commissioners, Internal Audit Unit (SKAI), Director of
Komite Audit, dan Direksi terkait lainnya sebagai masukan dalam Compliance, and other related Directors as inputs in refining
rangka penyempurnaan kerangka dan proses manajemen risiko. Risk Management framework and process.
5. Perbaikan atas hasil temuan audit intern maupun ekstern 5. Refinements on internal audit findings result or external audit
dipantau oleh SKAI. Temuan audit yang belum ditindaklanjuti result monitored by SKAI. Audit findings that have not been
diinformasikan oleh SKAI kepada Direksi untuk diambil followed up are informed by SKAI to the Board of Directors as
langkah-langkah yang diperlukan. to udergo such measurements.
6. Tingkat responsif terhadap kelemahan dan/atau 6. The level of responsiveness towards disadvantages and/
penyimpangan yang terjadi terhadap ketentuan internal dan or deviations occurred against the applicable internal and
eksternal yang berlaku. external provisions.
Penerapan Manajemen Risiko Special Implementation
Secara Khusus of Risk Management
Risiko Kredit Credit Risk
Risiko kredit merupakan risiko yang terjadi akibat kegagalan Credit risk is a risk occurred due to the failure of debtor and/
debitur dan/atau pihak lain dalam memenuhi kewajibannya kepada or other parties in fulfilling their responsibility to the Bank. In
Bank. Untuk mengelola risikonya, Bank mengukur risiko kredit managing its risks, the Bank measure credit risk from existing
dari portofolio yang ada baik secara kuantitatif maupun kualitatif. portfolios quantitatively or qualitatively. This is to make sure that
Hal ini untuk memastikan kemungkinan kerugian dari tidak the possibility of losses from non-paid loan granted to a minimum,
dibayarnya, kredit yang diberikan menjadi seminimal mungkin, for debtors both individual and as a whole.
baik untuk debitur individual maupun secara keseluruhan.
Penerapan manajemen risiko kredit tidak terlepas dengan aktivitas The implementation of credit risk management can not be
pengelolaan risiko yang terdiri proses; identifikasi–pengukuran– separated from risk management activities consisting of the
pemantauan–pengendalian pada semua level hingga level process; identification–measurement– monitoring- control at all
transaksi. Pengelolaan risiko kredit bank terutama diarahkan levels down to transaction level. The management of bank credit
untuk meningkatkan keseimbangan antara ekspansi kredit yang risk is mainly directed to improve the balance between healthy
sehat dengan pengelolaan kredit secara prudent agar terhindar loan expansion and prudent loan management to avoid quality
dari penurunan kualitas atau menjadi Non Performing Loan (NPL). degradation or becoming Non Performing Loan (NPL). To support
Untuk mendukung hal tersebut dan dalam rangka meminimalisir this and in order to minimalize credit risk, the Bank had a written
risiko kredit, Bank telah memiliki kebijakan dan pedoman tertulis policies and guidelines on providing loans.
mengenai pemberian kredit.
Secara garis besar pengelolaan risiko kredit diterapkan pada Commonly credit risk management is used at transactional and
tingkat transaksional maupun tingkat portofolio. Pada tingkat portfolio levels. At the transactional level applied by the FourEyes
transaksional diterapkan four-eyes principle yaitu setiap Principle, each loan termination involves an independent business
pemutusan kredit melibatkan business unit dan risk management unit and risk management unit to obtain objective decisions,
unit secara independent untuk memperoleh keputusan yang during this phase business unit and risk management unit conduct
obyektif, pada tahapan ini business unit dan risk management unit the credit risk identification process for each managed account.
melakukan proses identifikasi risiko kredit untuk setiap account The bank periodically reviews credit and product provisions,
yang dikelola. Bank secara periodik melakukan review terhadap compiles risk acceptance criteria (RAC), and conducts product
ketentuan kredit dan produk, menyusun Risk Acceptance Criteria profitability analysis.
(RAC) dan melakukan analisis profitabilitas produk.
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Mekanisme pemutusan kredit dilakukan melalui Rapat Komite The credit termination mechanism is carried out through Credit
Kredit (Credit Committee) oleh pejabat Pemegang Kewenangan Committee Meetings by officials of the Credit Termination
Memutus Kredit dari business unit dan risk management yang Authority Holders from business and risk management units who
memiliki kompetensi, kemampuan dan integritas. Dalam hal is competence, capable and integrity. In terms of community
people development, bank melakukan assessment and training development, the bank conducts Assessment and Training,
terutama untuk man power di bisnis unit, assessment terhadap especially for workers in business units, Assessment of credit.
pemutus kredit (retail dan mikro) dimana setiap pemilik limit breaker (Retail and Micro) where each owner of the limit of
kewenangan (pemutus kredit) harus melalui serangkaian proses authority (credit breaker) must go through a process designed by
yang telah dirancang oleh risk management dan bisnis untuk Risk Management and Business to obtain the authority to decide
memperoleh kewenangan memutus kredit. Proses tersebut dimulai credit. The process begins with a competency test and interview.
dengan uji kompetensi dan interview. Selanjutnya melakukan Furthermore, conducting a review of the credit breaker where
review terhadap pemutus kredit dimana setiap pemutus kredit each credit breaker will be reviewed periodically to determine the
secara periodik akan di-review untuk mengetahui kualitas debitur quality of the debtor who has been given credit The results of
yang sudah diberikan kredit. Hasil review tersebut juga akan the review will also be the basis for increasing the limit on the
menjadi dasar kenaikan limit kewenangan maupun pencabutan revocation of the limit on the authority to decide credit. Thus,
limit kewenangan memutus kredit. Dengan demikian, proses the credit granting process becomes more comprehensive and
pemberian kredit menjadi lebih komprehensif dan hati-hati. prudent.
Sebagai bagian dari pelaksanaan prudential banking, pemegang As a part of prudential banking implementation, the holder of
kewenangan dan melakukan pemutusan kredit menggunakan authority and loan approval uses the analysis format of Loan
format analisa Nota Analisa Kredit dan alat analisa keuangan. Analysis Notes analysis tool. In addition, the bank also uses
Selanjutnya proses pengelolaan risiko yang tidak kalah pentingnya Loan Origination System (LOS) for micro and pension segments
adalah proses pemantauan. Kredit yang tumbuh pesat berpotensi Furthermore, the risk management process that is not less
meningkatkan risiko kredit. Dalam rangka menjaga kualitas important is the monitoring process. Rapidly growing loan has
portofolio, bank juga menerapkan kebijakan stop booking sektoral the potential to increase credit risk. In order to maintain portfolio
sesuai dengan kondisi internal Bank serta kondisi eksternal. Selain quality, the Bank implements stop booking on Assistant of
itu dalam rangka pencegahan peningkatan NPL bank menerapkan Retail Manager (ARM) level for retail segment and KCP level for
analisa watch list dan strategi exit berdasarkan 3 pilar (Karakter, micro segment. In addition, in the framework of NPL increase
Kapasitas usaha, dan Kemampuan bayar) bagi debitur-debitur prevention, the bank implemented watch list analysis and exit
performing untuk mengidentifikasi debitur- debitur yang strategy based on 3 pillars (Character, Business capacity, and
berpotensi tinggi mengalami downgrade menjadi NPL. Capability of payment) for performing debtors to Identify debtors
with high potential to be downgraded into NPLs.
Dalam rangka memenuhi Peraturan Otoritas jasa Keuangan In order to comply with OJK Regulation No.11/POJK.03/2016
(OJK) No. 11/POJK.03/2016 tentang Kewajiban Penyediaan concerning Minimum Capital Requirement for Commercial Banks
Modal Minimum Bank Umum sebagaimana telah diubah melalui as amended through POJK No. 34/POJK.03/2016 concerning
POJK No. 34/POJK.03/2016 tentang Perubahan atas Peraturan Amendments to Financial Services Authority Regulation Number
Otoritas Jasa Keuangan Nomor 11/POJK.03/2016 Tentang 11/POJK.03/2016 concerning Minimum Capital Adequacy of
Kewajiban Penyediaan Modal Minimum Bank Umum serta Commercial Banks and POJK Number 27 of 2022 concerning the
POJK Nomor 27 Tahun 2022 tentang Perubahan Kedua atas Second Amendment to Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor 11/POJK.03/2016 Number 11/POJK.03/2016 concerning Minimum Capital Adequacy
tentang Kewajiban Penyediaan Modal Minimum Bank Umum, of Commercial Banks. banks have calculated RWA for credit risk
bank telah melakukan perhitungan ATMR risiko kredit dan beban and credit risk capital charge using a standardized approach.
modal risiko kredit dengan menggunakan pendekatan standar
(standardized approach).
Pengelolaan Risiko Kredit Credit Risk Management
Dalam melakukan pengelolaan risiko kredit, Bank berfokus pada In the implementation of credit risk management, the Bank
beberapa unsur utama yang meliputi sumber daya risiko yang sadar focuses on several primary elements covering risk aware risk
risiko, kebijakan dan prosedur perkreditan yang mengutamakan resource, loan policy and procedure which promote prudential
prinsip kehati-hatian, proses persetujuan kredit yang transparan dan principle, transparent and hierarchical loan approval process
berjenjang oleh Komite Kredit, kriteria dan alat ukur risiko yang jelas, by Loan Committee, criteria, clear risk measurement tool,
penyebaran risiko yang merata, administrasi dan dokumentasi yang equitable distribution of risks, administration, and comprehensive
lengkap serta pengawasan kredit secara berkesinambungan untuk documentation, as well as continual loan monitoring to maintain
menjaga kualitas kredit yang diberikan. loans quality.
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Bank melakukan pengawasan berkesinambungan untuk Bank performs continuous monitoring to identify early credit risk
mengidentifikasi secara dini potensi risiko kredit yang mungkin potential that may arise as to conduct rescue measurements or
timbul sehingga dapat dilakukan langkah-langkah penyelamatan efficient and effective resolves.
maupun penyelesaian yang efisien dan efektif.
Beberapa aktivitas monitoring dan evaluasi secara periodik sangat Several periodic monitoring and evaluation activities are important
penting dilakukan untuk mewujudkan manajemen portofolio to be conducted to manifest portfolio management in line with
yang sejalan dengan perkembangan bisnis Bank secara tepat dan the development of Bank’s businesses precisely and accurately.
akurat. Aktivitas yang diperlukan antara lain, sebagai berikut. Activities required are as follows.
1. Menyusun Risk Threshold Triger and Action Plan (RTTA), 1. Preparing Risk Threshold Trigger and Action Plan (RTTA)
merupakan report bulanan dari unit portofolio risk yang which is monthly report from risk portfolio unit submitted
ditujukan kepada Direksi hingga level Cabang. RTTA berisikan to the Board of Directors down to Branch level.RTTA consists
summary performance portofolio kredit Bank pada posisi end of performance summary of Bank’s loan portfolio at end of
of month serta membahas aspek-aspek terkait credit risk, month and discusses aspects related to credit risk, operational
operational risk, market and liquidity risk. risk, market and liquidity risk.
2. Mengimplementasikan Kebijakan Evaluasi Booking, 2. Implementing Booking Evaluation Policy, applies to products
diberlakukan untuk produk yang mengalami pemburukan that experience deteriorating performance compared to the
performance dibandingkan bulan sebelumnya. previous month.
3. Mengimplementasikan Kebijakan Restrukturisasi Kredit, 3. Implementing Loan Restructuring Policy, applies to debtors
diberlakukan untuk debitur yang sudah kesulitan untuk who have difficulty in fulfilling their obligations in every
memenuhi kewajiban setiap bulannya. month.
4. Mengimplementasikan monitoring terhadap debitur yang 4. Implement monitoring of debtors who passed away, especially
meninggal dunia khususnya MoB 3 dan MoB 6. MoB 3 and MoB 6.
RISK THRESHOLD TRIGGER AND ACTION PLAN RISK THRESHOLD TRIGGER AND ACTION PLAN
RTTA merupakan report bulanan dari unit portofolio risk yang RTTA is monthly report from risk portfolio unit containing
berisikan summary performance portofolio Bank pada posisi summary performance portfolio of Bank’s portfolio at End of
End of Month serta membahas aspek – aspek terkait credit Month and discusses aspects related to credit risk, operational
risk, operational risk, dan liquidity risk. Ketiga risiko tersebut risk, and liquidity risk. Those 3 (three) risks are the primary risks
merupakan 3 (tiga) besar risiko utama yang secara langsung which directly affecting the Bank, thus a routine monitoring and
berdampak pada Bank sehingga secara rutin harus dilakukan evaluation has to be conducted properly and accurately.
monitoring dan evaluasi secara tepat dan akurat.
Dalam penyusunannya, RTTA merupakan hasil summary report In its arrangement, RTTA is a summary report of data at the end of
data pada posisi akhir bulan yang berisikan materi-materi secara the month containing materials in details describing performance
detail memperlihatkan performance hingga tingkat Kantor down to Branch Office level. In the followings are the contents
Cabang. Berikut akan dijelaskan beberapa konten yang terdapat in RTTA.
pada RTTA.
1. Dashboard Report 1. Dashboard Report
Dashboard report merupakan gambaran umum terkait Dashboard is general overview of loan portfolio of the Bank
portofolio kredit Bank yang terbagi atas segmen Retail, Mikro divided into Retail segment, Micro segment, and the whole
dan Bank secara keseluruhan. Performance yang ditampilkan Bank. Performance presented in the dashboard in the form
pada dashboard berupa summary Baki debet kredit (account of summary of debit loan balance (account and amount),
and amount), summary kolektibilitas, summary booking, serta summary of collectibility, summary of booking, as well as
summary collection. summary of collection.
2. Kualitas Kredit 2. Loan Quality
Merupakan report summary kualitas kredit masing – masing Loan Quality is summary of loan quality of each branch
cabang khususnya di Wilayah Bali. Summary kolektibilitas yang especially in Bali Area. Summary of collectability discussed
dibahas berupa data historical data cabang dari kolektibilitas is in the form of historical data of branch office on current
Lancar, Loan at Risk (LAR), DPD30+ serta DPD90+. collectibility, 2A, DPD30+ and DPD90+.
3. Monitoring Take Over 3. Monitoring Take Over
Monitoring proses penyelesaian akuisisi kredit dengan skema Monitoring The process of completing credit acquisitions
take over dari bank lain, memastikan proses pelunasan telah using a takeover scheme from other banks, ensuring that the
dilaksanakan dan agunan telah dikuasai oleh Bank. repayment process has been carried out and the collateral has
been held by the Bank.
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4. Monitoring Mortality Rate 4. Monitoring Mortality Rate
Monitoring Mortality Rate dari debitur yang meninggal dunia Monitoring the Mortality Rate of debtors who passed away by
berdasarkan bulan akuisisi secara harian. month of Acquisition on a daily basis.
5. Monitoring Pemenuhan Dokumen SKEP 5. Monitoring Pemenuhan Dokumen SKEP
Monitoring penguasan dokumen SKEP oleh pihak Bank untuk Monitoring the mastery of SKEP documents by the Bank for
segmen kredit pegawai/pensiunan. the employee/pensioner loan segment.
6. Monitoring Flagging 6. Monitoring Flagging
Monitoring status flagging debitur yang telah dibukukan Monitoring the flagging status of debtors that have been
dalam portofolio kredit bank. recorded in the bank’s credit portfolio.
7. Monitoring Rekening Pasif 7. Monitoring Rekening Pasif
Monitoring rekening pasif yang terdapat di Bank. Monitoring of passive accounts in the Bank.
Organisasi Manajemen Risiko Kredit Credit Risk Management Organization
Direksi dan Dewan Komisaris memiliki awareness dalam The Board of Directors and Board of Commissioners have
pengelolaan risiko kredit yang prudent. Bank memiliki Risk awareness in prudent credit risk management. The Bank has a Risk
Governance Structure dalam bentuk komite di bawah Direksi dan Governance Structure in the form of committees under the Board
Dewan Komisaris maupun pengelolaan risiko kredit pada tingkat of Directors and Board of Commissioners as well as credit risk
satuan unit kerja. Adapun struktur organisasi pengelolaan risiko management at the work unit level. The organizational structure
kredit sebagai berikut: of credit risk management is as follows:
Risk Oversight
DEWAN
KOMISARIS PEMANTAU RISIKO, REMUNERASI
BOARD OF DAN NOMINASI
AUDIT COMMITTEE
COMMISSIONERS MONITORING RISK, REMUNERATION
AND NOMINATION
Risk Policy & Management
DEWAN DIREKSI INTERNAL
EXECUTIVE Komite Manajemen Risiko (KMR) - Dir. FRO Pengelolaan Risiko AUDIT UNIT
Risk Management Committee (RMC) - Dir. FRO Risk Management INTERNAL
COMMITTEE
BOARD OF AUDIT UNIT
DIRECTORS Komite Kebijakan Perkreditan (KPR) - Dir. Utama Kredit dan Penetapan Limit
Credit Policy Committee (CPC) - Dir. Utama Credit and Setting Limits
EXECUTIVE
COMMITTEE
Asset Liabilities Committee (ALC) - Dir. Utama
Pricing & Likuidity
Asset Liabilities Committee (ALC) - Dir. Utama
Risk Identification, Measurement, Mitigation, Control
UNIT BISNIS,
SEGMEN, PRODUK,
WILAYAH BUSINESS UNIT RISK UNIT COMPLIANCE
BUSINESS UNIT,
SEGMENT, Risk Risk Independent
Compliance
PRODUCT, Taking Control Assurance
REGION
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Direktorat Finance, Risk & Operations
Divisi Risk Management
Finance, Risk & Operations
Risk Management
Market, Liquidity Risk & IT, Product Delivery &
Credit & Portfolio Risk Operational Risk
Data Analytics Fraud Risk
Asset & Liabilities
Credit Risk Business & Technology IT & Product Delivery Risk
Management
Enterprise Risk
Data Analyst Operations & Support Fraud Risk
Management
Middle Office
Pelaksana Pelaksana Pelaksana Pelaksana
Executor Executor Executor Executor
Direktorat Division Department Team
Divisi Risk Management memiliki Departemen Credit and The Risk Management Division has a Credit and Portfolio
Portfolio Risk dalam melakukan fungsi monitoring, evaluasi Risk Department in carrying out the functions of monitoring,
serta pengelolaan risiko kredit yang digambarkan dalam struktur evaluating and managing credit risk which is described in the
organisasi berikut: following organizational structure:
Dalam mengelola risiko kredit, Risk Management berkoordinasi In managing the credit risk, Risk Management coordinates with
dengan Unit Bisnis (Pension Business dan Consumer Business and the Business Units, as well as the Collection & Productivity Unit.
Recovery) dan Kantor Cabang. Pengelompokan kelolaan dibagi Managed groupings are divided by collectibility bucket position.
berdasarkan posisi bucket kolektibilitas .
Kolektibilitas kredit dibagi menjadi: Credit collectibility is divided into:
• Kolektabilitas Lancar (tidak ada keterlambatan) • Current Collectability (no delay)
• Kolektabilitas 2A (Keterlambatan 1-30 Hari) • Collectability 2A (1-30 Days Delay)
• Kolektabilitas 2B (Keterlambatan 31-60 Hari) • Collectability 2B (Delay 31-60 Days)
• Kolektabilitas 2C (Keterlambatan 61-90 Hari) • Collectability 2C (61-90 Days Delay)
• Kolektabilitas 3 (Keterlambatan 91-120 Hari) • Collectability 3 (91-120 Days Delay)
• Kolektabilitas 4 (Keterlambatan 121-180 Hari) • Collectability 4 (121-180 Days Delay)
• Kolektabilitas 5 (Keterlambatan di atas 180 Hari) • Collectability 5 (Delay more than 180 Days)
Strategi Manajemen Risiko Kredit Credit Risk Management Strategy
Penyempurnaan Pengelolaan Risiko Kredit Refinements of Loan Risk Management
Untuk meningkatkan akurasi pengukuran risiko dan sesuai To improve the accuracy of risk measurement in accordance with
perkembangan bisnis, best practice bank terus melakukan business development, Bank’s best practices continuously perform
penyempurnaan sebagai berikut. refinements as follows.
• Credit Policy, Product, and Procedures • Loan Policy, Product, and Procedure
• Credit Risk Tools (Loan Origination System) • Loan Risk Tools (Loan Origination System
• Optimalisasi Risk Based Pricing • Risk Based Pricing Optimization
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• Analisis Profitabilitas Produk • Product Profitability Analysis
• Portfolio Monitoring (Risk Threshold Trigger and Action/RTTA) • Portfolio Monitoring (Risk Threshold Trigger and Action/RTTA)
Kebijakan Pengelolaan Risiko Kredit Credit Risk Management Policy
Sebagai pedoman dalam pengelolaan kredit secara end-to-end, Bank As a guideline for end-to-end credit management, Bank Mandiri
Mandiri Taspen menggunakan kebijakan Perkreditan Bank Mandiri Taspen uses Bank Mandiri Taspen Credit policies including credit
Taspen termasuk di dalamnya budaya kredit dan doktrin perkreditan. culture and credit doctrine. Operationally, the policy is set forth in
Secara Operasional, kebijakan dituangkan dalam bentuk standar the form of standard credit procedures and product manuals for
prosedur kredit dan manual produk untuk masing-masing jenis each type of credit where in 2016 the implementation of these
kredit. Bank telah melakukan penyesuaian Kebijakan Manajemen policies is in the compilation and preparation stage according to
Risiko dan Kebijakan Perkreditan serta ketentuan internal terkait the Bank Mandiri Taspen Policy architecture.
untuk memastikan proses perkreditan yang semakin prudent,
menyesuaikan dengan arsitektur Kebijakan Bank Mandiri Taspen.
Dalam proses penyaluran kredit, Bank Mandiri Taspen senantiasa In loan disbursement process, Bank Mandiri Taspen always
menerapkan prinsip kehati-hatian (prudential banking) serta implements prudential banking and four eye principles. Loan
prinsip four eye principle. Dalam pengelolaan kredit dengan management is using loan portfolio management principle as to
mempergunakan prinsip manajemen fortofolio kredit sehinnga avoid loan disbursement risk which is concentrated in a group
dapat menghindari adanya risiko pemberian kredit terkonsentrasi (economic sector,asset quality, risk level, market segment, area,
di satu kelompok (sektor ekonomi, kualitas aktiva, tingkat risiko, term, loan type, debtor, loan segment, as well as certain economic
segmen pasar, wilayah, jangka waktu, jenis kredit, debitur, segmen activity) which may endanger Bank’s position to increase return
kredit serta kegiatan ekonomi tertentu) yang dapat membahayakan for Bank.
posisi Bank untuk meningkatkan return bagi Bank.
Dalam rangka diversifikasi dan mengurangi risiko kredit, maka In order to diversify and decrease loan risk, loan disbursement
pemberian kredit harus memperhatikan konsentrasi kredit pada has to consider loan concentration on segment, industry, and/
segmen, industri, dan/atau pengelompokan risiko tertentu, yang or classification of certain risk established by Board of Directors’
ditetapkan dengan keputusan Direksi. decision.
Tujuan utama dari manajemen portofolio kredit adalah The primary objective of loan portfolio management is the
tercapainya kondisi yang seimbang antara risiko dan hasil (return) achievement of balanced condition between risk and return
yang diperoleh bank, dengan mengoptimalkan portofolio kredit. obtained by the Bank by optimizing loan portfolio. To achieve
Untuk mencapainya, portofolio kredit Bank akan diklasifikasikan such condition, loan portfolio of the Bank is to be classified
sesuai penggolongan yang ditetapkan oleh Basel Requirement. based on categorization set by Basel Requirement. In addition, in
Selain itu dalam dalam menilai dan memantau kualitas kredit, assessing and monitoring the quality of loan, the Bank refers to the
bank tetap mengacu pada regulasi baik Peraturan Otoritas Jasa regulation of both the Regulation of FSA (POJK) and regulation of
Keuangan maupun peraturan Bank Indonesia. Lebih lanjut, Bank Indonesia Regulation (PBI). Moreover, in the implementation
dalam melaksanakan pengelolaan konsentrasi kredit di level of loan concentration level in Debtor at Debtor level, the Bank
debitur, Bank menetapkan in-house limit yang merupakan Batas sets in-house limit which is Legal Lending Limit by the Bank
Maksimum Pemberian Kredit oleh Bank (BMPK Internal). Tujuan (Internal BMPK/LLL). The purpose of the in-house limit settlement
penetapan in-house limit tersebut agar pemberian kredit kepada is that loan disbursement given to related party, debtors/group,
pihak terkait, debitur/group serta BUMN, tidak melampaui BMPK and SOEs, does not exceed BMPK set by the Regulator/ Banking
yang ditetapkan Regulator/Otoritas Perbankan. Authority.
Besarnya in-house limit (BMPK internal) ditetapkan sebesar 90% The amount of in-house limit (Internal BMPK/LLL) set amounting
dari BMPK yang ditetapkan oleh Regulator sebagai berikut. to 90% of BMPK set by the Regulator as follows.
1. Kepada pihak terkait : 90% x (10% x Modal Bank) 1. For related parties: 90% x (10% x Bank Capital)
2. Kepada pihak tidak Terkait: 2. For unrelated parties:
a. Kepada 1 (satu) Peminjam : 90% x (25% x Modal Inti a. For 1 (one) Borrower: 90% x (25% x Tier-1 Bank Core
Bank Tier-1); Capital);
b. Kepada 1 (satu) Kelompok Peminjam : 90% x (25% x b. For 1 (one) Group of Borrowers : 90% x (25% x Tier-1
Modal Inti Bank Tier-1) Bank Core Capital)
3. Kepada BUMN : 90% x (30% x Modal Bank) 3. For SOEs: 90% x (30% x Bank Capital)
4. Teknik MRK: 90% x (25% x Modal Inti Tier-1 Bank) 4. CRM Technique : 90% x (25% x Tier-1 Bank Core Capital)
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Pemberian kredit yang melebihi in-house limit tapi belum Loan disbursement exceeding in-house limit but does not exceed
melampaui BMPK bukan merupakan pelanggaran, namun perlu BMPK is not a violation, however further and careful review
dilakukan kajian yang lebih mendalam dan hati-hati serta harus is required and it has to be approved by Director Level Loan
disetujui oleh Komite Kredit Tingkat Direksi serta dilaporkan Committee and to be reported to the Board of Commissioners.
kepada Dewan Komisaris.
PENGUNGKAPAN KUANTITATIF RISIKO KREDIT QUANTITATIVE DISCLOSURE OF CREDIT RISK
Berikut ini adalah rasio kredit bermasalah/non-performing The following is the Non-Performing Loan (NPL) ratio and the
loan (NPL) dan rasio kualitas aset produktif Bank pada tanggal Bank’s earning asset quality ratio as of December 31, 2024 and
31 Desember 2024 dan 2023. 2023
Tabel Rasio Kredit Bermasalah
Table of Non-performing Loan Ratio
Keterangan
31 Desember 2024 31 Desember 2023
Information
December 31, 2024 December 31, 2023
Rasio NPL - Bruto 0.38% 0.44% NPL Ratio - Gross
Rasio NPL - Neto 0.14% 0.08% NPL Ratio - Net
Sistem pengelolaan manajemen risiko kredit Bank telah dibakukan System of management of loan risk management of the Bank has
dalam suatu pedoman dan dikaji secara periodik. been standardized in a manual and reviewed periodically.
1. a. Eksposur Maksimum Risiko Kredit Tanpa 1. a. Maximum Exposure To Credit Risk Without Taking
Memperhitungkan Agunan Dan Pendukung Kredit Into Account Collateral And Other Credit Supports
Lainnya
Eksposur risiko kredit terhadap aset untuk tahun 2024 Credit risk exposure to assets for 2024 and 2023 is as
dan 2023 adalah sebagai berikut. follows.
Tabel Eksposur Maksimum Risiko Kredit Tanpa Memperhitungkan Agunan dan Pendukung Kredit Lainnya
Table of Maximum Exposure to Credit Risk Without Taking Into Account Collateral and Other Credit Supports
(dalam jutaan Rupiah / in IDR million)
Eksposur Maksimum
Maximum Exposure
Uraian Description
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Giro pada Bank Indonesia 3,122,333 3,074,126 Current accounts with Bank Indonesia
Giro pada Bank Lain 47,978 28,294 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
2,179,682 674,927
dan Bank Lain Other Bank
Efek-efek neto Net Securities
Tersedia untuk dijual 5,506,736 4,300,794 Available for sale
Dimiliki hingga jatuh tempo 6,983,822 4,278,053 Owned to Maturity
Efek-efek yang dibeli dengan janji Securities purchased under agreement
1,277,381 6,482,799
dijual kembali to resell
Kredit yang diberikan* 45,443,901 40,255,845 Loans*
Aset lain-lain 403,294 422,235 Other assets
Total 64,965,127 59,517,073 Total
*Kredit yang diberikan setelah dikurangi Cadangan Kerugian Penurunan Nilai
* Loans net of Allowance for Impairment Losses
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(dalam jutaan Rupiah / in IDR million)
Eksposur Maksimum
Maximum Exposure
Uraian Description
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Fasilitas kredit yang diberikan yang
1,621 1,515 Unused loan facilities
belum digunakan
Total 1,621 1,515 Total
Tabel di atas menggambarkan eksposur maksimum atas risiko The table above illustrates maximum exposure to credit risk
kredit bagi Bank pada tanggal 31 Desember 2024 dan 2023, for the Bank as of December 31, 2024 and 2023, without
tanpa memperhitungkan agunan atau pendukung kredit lainnya. taking into account any collateral or other credit support
Manajemen yakin akan kemampuan Bank untuk mengendalikan Management believes that the Bank has the ability to control
dan memelihara eksposur risiko kredit yang berasal dari kredit and maintain credit risk exposures derived from loans granted
yang diberikan berdasarkan hal-hal sebagai berikut. based on the following.
- Bank telah memiliki pedoman tertulis mengenai kebijakan - The Bank has written guidelines on credit policies and
dan proses kredit yang mencakup seluruh aspek processes covering all aspects of credit disbursement.
pemberian kredit yang dilakukan. Setiap pemberian kredit Each credit granted must always refer to the policy.
harus senantiasa mengacu pada kebijakan tersebut.
- Pemantauan kredit yang disiplin. - The Bank implements strict of credit monitoring.
1. b. Analisa Eksposur Maksimum Terhadap Risiko Kredit 1. b. Analysis of maximum exposure to credit risk after
Setelah Memperhitungkan Agunan Dan Pendukung taking into account collateral and other credit
Kredit Lainnya Supports
Nilai tercatat dari aset keuangan Bank selain kredit The carrying amount of the Bank’s financial assets other
yang diberikan dan efek-efek yang dibeli dengan janji than loans and securities purchased under agreements to
dijual kembali menggambarkan eksposur maksimum resell represents the maximum exposure to credit risk.
atas risiko kredit.
Tabel di bawah ini menunjukkan net maximum exposure atas The table below shows the net maximum exposure of
risiko kredit untuk tagihan atas efek-efek yang dibeli dengan janji credit risk on securities purchased under agreements to
dijual kembali pada tanggal 31 Desember 2024 dan 2023. resell on December 31, 2024 and 2023.
Tabel Eksposur Maksimum Risiko Kredit Setelah Memperhitungkan Agunan dan Pendukung Kredit Lainnya
Table of Maximum Exposure To Credit Risk After Taking Into Account Collateral and Other Credit Support
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
Uraian December 31, 2024
Description Eksposur Maksimum Agunan Eksposur Neto
Maximum Exposure Collateral Exposur Net
Efek-efek yang dibeli dengan janji dijual kembali
1,277,381 1,276,807 574
Securities purchased under agreement to resell
Tabel Eksposur Maksimum Risiko Kredit Setelah Memperhitungkan Agunan dan Pendukung Kredit Lainnya
Table of Maximum Exposure To Credit Risk After Taking Into Account Collateral and Other Credit Supports
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
Uraian December 31, 2023
Description Eksposur Maksimum Agunan Eksposur Neto
Maximum Exposure Collateral Exposur Net
Efek-efek yang dibeli dengan janji dijual kembali
6,482,799 6,800,000 -
Securities purchased under agreement to resell
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Information on Risk Exposure and Capitalization
2. Konsentrasi Risiko Aset Keuangan Dengan Eksposur 2. Concentration Of Risks Of Financial Assets With Credit
Risiko Kredit Lokasi Geografis Risk Exposure Geographic Location
Analisis paparan maksimum eksposur untuk risiko kredit The analysis of maximum exposure for credit risk based on
berdasarkan lokasi geografis tanpa memperhitungkan adanya geographic location without taking into account any collateral
agunan yang dikuasai atau credit enhancement lainnya pada held or other credit enhancement as of December 31, 2024
tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut: and 2023 is as follows:
Tabel Konsentrasi Risiko Aset Keuangan Dengan Eksposur Risiko Kredit Berdasarkan Lokasi Geografis
Table of Concentration Of Risks Of Financial Assets With Credit Risk Exposure Geographic Location
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Uraian
Description
Bali, Nusa Maluku,
Jawa Sumatra Sulawaesi Kalimantan Total
Tenggara Papua
Giro pada Bank
Indonesia
3,122,333 - - - - - 3,122,333
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 27,735 20,243 - - - - 47,978
with other banks
Penempatan pada
Bank Indonesia dan
Bank Lain
2,179,682 - - - - - 2,179,682
Placements with
Bank Indonesia and
Other Banks
Efek-efek
- - - - - - -
Securities
Nilai wajar melalui
penghasilan
komprehensif lain
Fair value 5,506,736 - - - - - 5,506,736
through other
comprehensive
income
Biaya perolehan
diamortisasi 6,983,822 - - - - - 6,983,822
Amortized Cost
Efek-efek yang dibeli
dengan janji dijual
kembali
1,277,381 - - - - - 1,277,381
Securities purchased
under agreement to
resell
Kredit yang diberikan
16,889,762 4,909,551 11,132,654 7,124,577 3,829,232 2,375,637 46,261,415
Loans
Aset lain-lain *)
246,234 26,865 59,989 37,643 20,118 12,445 403,294
Other assets
Total 36,233,686 4,956,659 11,192,643 7,162,220 3,849,350 2,388,083 65,782,641
Cadangan kerugian
penurunan nilai
(293,288) (113,158) (190,671) (116,156) (64,219) (48,416) (825,908)
Allowance for
impairment lossess
Total 35,940,398 4,843,502 11,001,972 7,046,064 3,785,131 2,339,667 64,956,733
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Tabel Konsentrasi Risiko Aset Keuangan Dengan Eksposur Risiko Kredit Berdasarkan Lokasi Geografis
Table of Concentration Of Risks Of Financial Assets With Credit Risk Exposure Geographic Location
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Uraian
Description
Bali, Nusa Maluku,
Jawa Sumatra Sulawaesi Kalimantan Total
Tenggara Papua
Giro pada Bank
Indonesia
3,074,126 - - - - - 3,074,126
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 27,308 986 - - - - 28,294
with other banks
Penempatan pada
Bank Indonesia dan
Bank Lain
674,927 - - - - - 674,927
Placements with
Bank Indonesia and
Other Banks
Efek-efek
Securities
Nilai wajar melalui
penghasilan
komprehensif lain
Fair value 4,300,794 - - - - - 4,300,794
through other
comprehensive
income
Biaya perolehan
diamortisasi 4,278,053 - - - - - 4,278,053
Amortized Cost
Efek-efek yang dibeli
dengan janji dijual
kembali
6,482,799 - - - - - 6,482,799
Securities purchased
under agreement to
resell
Kredit yang diberikan
15,050,089 4,572,797 9,929,820 6,369,271 3,359,136 2,069,674 41,350,787
Loans
Aset lain-lain *)
276,111 26,970 55,149 34,642 18,244 11,119 422,235
Other assets
Total 34,164,207 4,600,753 9,984,969 6,403,913 3,377,380 2,080,793 60,612,015
Cadangan kerugian
penurunan nilai
(382,814) (174,546) (254,592) (145,262) (78,628) (59,100) (1,094,942)
Allowance for
impairment lossess
Total 33,781,393 4,426,207 9,730,377 6,258,651 3,298,752 2,021,693 59,517,073
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
*) Other assets consist of accrued interest income, insurance claims, ATM transaction bills, claims to third parties and others.
3. Konsentrasi Risiko Aset Keuangan Dengan Eksposur 3. Concentration of Risk of Financial Assets With
Risiko Kredit Sektor Industri Exposure To Credit Risk Industrial Sector
Tabel berikut ini menggambarkan rincian eksposur kredit The following table illustrates the details of the Bank’s loan
Bank pada nilai bruto (tanpa memperhitungkan cadangan exposure to gross value (without taking Allowance for
kerugian penurunan nilai, agunan atau pendukung kredit Impairment Losses, collateral or other loan supports into
lainnya), yang dikategorikan berdasarkan sektor industri pada account), categorized by industrial sector as of December 31,
tanggal 31 Desember 2024 dan 2023. 2024 and 2023.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel Konsentrasi Risiko Aset Keuangan Dengan Eksposur Risiko Kredit Berdasarkan Sektor Industri
Table of Concentration of risk of financial assets with exposure to credit risk industrial sector
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Uraian
Lembaga Jasa Dunia
Description
Pemerintah Keuangan Bank Industri Pertanian Usaha Lain-Lain*)
Total
Government Financial Manufacturing Agriculture Business Others*)
Institution Bank Services
Giro pada Bank
Indonesia
3,122,333 - - - - - 3,122,333
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts - 47,978 - - - - 47,978
with other banks
Penempatan Pada
Bank Indonesia dan
Bank Lain
2,179,682 - - - - - 2,179,682
Placements with
Bank Indonesia and
Other Banks
Efek-efek - neto
12,490,558 - - - - - 12,490,558
Securities - net
Efek-efek yang dibeli
dengan janji dijual
kembali
1,277,381 - - - - - 1,277,381
Securities purchased
under agreement to
resell
Kredit yang diberikan
- neto - - 376,877 7,094,446 23,164,706 14,807,873 45,443,901
Loans - neto
Aset lain-lain **) -
Neto
154,185 - 1,700 38,909 127,211 81,289 403,294
Other assets **) -
Neto
Total 19,224,139 47,978 378,576 7,133,355 23,291,917 14,889,161 64,965,127
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
*) Others are economic sectors other than manufacturing, agriculture, hunting, and agriculture improvement, and business services
**) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
Tabel Konsentrasi Risiko Aset Keuangan Dengan Eksposur Risiko Kredit Berdasarkan Sektor Industri
Table of Concentration of risk of financial assets with exposure to credit risk industrial sector
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Uraian
Lembaga Jasa Dunia
Description
Pemerintah Keuangan Bank Industri Pertanian Usaha Lain-Lain*)
Total
Government Financial Manufacturing Agriculture Business Others*)
Institution Bank Services
Giro pada Bank
Indonesia
3,074,126 - - - - - 3,074,126
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts - 28,293 - - - - 28,293
with other banks
Penempatan Pada
Bank Indonesia dan
Bank Lain
499,927 175,000 - - - - 674,927
Placements with
Bank Indonesia and
Other Banks
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31 Desember 2023
December 31, 2023
Uraian
Lembaga Jasa Dunia
Description
Pemerintah Keuangan Bank Industri Pertanian Usaha Lain-Lain*)
Total
Government Financial Manufacturing Agriculture Business Others*)
Institution Bank Services
Efek-efek - neto
8,577,755 1,092 - - - - 8,578,847
Securities - net
Efek-efek yang dibeli
dengan janji dijual
kembali
6,482,799 - - - - - 6,482,799
Securities purchased
under agreement to
resell
Kredit yang diberikan
- neto - - 256,968 6,391,810 3,324,240 30,282,827 40,255,845
Loans - neto
Aset lain-lain **) -
Neto
158,501 444 1,337 36,398 17,725 207,830 422,235
Other assets **) -
Neto
Total 18,793,108 204,829 258,305 6,428,208 3,341,965 30,490,657 59,517,072
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
*) Others are economic sectors other than manufacturing, agriculture, hunting, and agriculture improvement, and business services
**) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
4. Kualitas Kredit dari Aset Keuangan 4. Credit Quality From Financial Assets
Pada tanggal 31 Desember 2024 dan 2023, eksposur risiko As of December 31, 2024 and 2023 the exposures to credit
kredit atas aset keuangan terbagi atas: risk on financial assets are divided into:
Tabel Kualitas Kredit dari Aset Keuangan
Table of Credit Quality From Financial Assets
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Cadangan
Uraian Belum jatuh tempo Telah jatuh tempo
Mengalami kerugian
Description atau belum mengalami tetapi tidak mengalami
penurunan penurunan nilai
penurunan nilai penurunan nilai Total Total
nilai **) Allowance for
Neither past due nor Past due but not
Impaired **) impairment
impaired impaired
lossess
Giro pada Bank
Indonesia
3,122,333 - - 3,122,333 - 3,122,333
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 47,978 - - 47,978 - 47,978
with other banks
Penempatan pada
Bank Lain dan Bank
Indonesia
2,179,682 - - 2,179,682 (1) 2,179,682
Placements with
Bank Indonesia and
Other Banks
Efek-efek
12,490,558 - - 12,490,558 - 12,490,558
Securities
Efek-efek yang dibeli
dengan jaji dijual
kembali
1,277,381 - - 1,277,381 - 1,277,381
Securities purchased
under agreement to
resell
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Cadangan
Uraian Belum jatuh tempo Telah jatuh tempo
Mengalami kerugian
Description atau belum mengalami tetapi tidak mengalami
penurunan penurunan nilai
penurunan nilai penurunan nilai Total Total
nilai **) Allowance for
Neither past due nor Past due but not
Impaired **) impairment
impaired impaired
lossess
Kredit yang diberikan
neto 45,825,341 217,651 237,182 46,280,173 (817,514) 45,462,660
Loans
Aset lain-lain *)
401,013 1,640 641 403,294 - 403,294
Other assets *)
Total 65,344,286 219,291 237,823 65,801,399 (817,514) 64,983,885
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Termasuk dalam kategori “mengalami penurunan nilai” adalah kredit dengan kolektibilitas kurang lancar, diragukan dan macet sesuai dengan Peraturan OJK dan kredit yang
direstrukturisasi di atas Rp1.000.000 (kredit bermasalah).
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
**) Included in the “Impaired” category are loans that are substandard, doubtful and loss in accordance with OJK regulations and restructured loans above Rp1,000
(nonperforming loans). Debtors whose credit is overdue
Tabel Kualitas Kredit dari Aset Keuangan
Table of Credit Quality From Financial Assets
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Cadangan
Uraian Belum jatuh tempo Telah jatuh tempo
Mengalami kerugian
Description atau belum mengalami tetapi tidak mengalami
penurunan penurunan nilai
penurunan nilai penurunan nilai Total Total
nilai **) Allowance for
Neither past due nor Past due but not
Impaired **) impairment
impaired impaired
lossess
Giro pada Bank
Indonesia
3,074,126 - - 3,074,126 - 3,074,126
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 28,294 - - 28,294 (1) 28,293
with other banks
Penempatan pada
Bank Lain dan Bank
Indonesia
674,927 - - 674,927 - 674,927
Placements with
Bank Indonesia and
Other Banks
Efek-efek
8,578,847 - - 8,578,847 - 8,578,847
Securities
Efek-efek yang dibeli
dengan jaji dijual
kembali
6,482,799 - - 6,482,799 - 6,482,799
Securities purchased
under agreement to
resell
Kredit yang diberikan
neto 40,989,609 179,588 181,590 41,350,787 (1,094,942) 40,255,845
Loans
Aset lain-lain *)
420,242 1,993 - 422,235 - 422,235
Other assets *)
Total 60,248,844 181,581 181,590 60,612,015 (1,094,943) 59,517,072
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Termasuk dalam kategori “mengalami penurunan nilai” adalah kredit dengan kolektibilitas kurang lancar, diragukan dan macet sesuai dengan Peraturan OJK dan kredit yang
direstrukturisasi di atas Rp1.000.000 (kredit bermasalah).Debitur yang sudah jatuh tempo kredit
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
**) Included in the “Impaired” category are loans that are substandard, doubtful and loss in accordance with OJK regulations and restructured loans above Rp1,000
(nonperforming loans). Debtors whose credit is overdue
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Analisa umur aset keuangan yang telah jatuh tempo tetapi The aging analysis of financial assets that are past due but not
tidak mengalami penurunan nilai pada tanggal 31 Desember impaired as of December 31, 2024 and 2023 are as follows:
2024 dan 2023 adalah sebagai berikut:
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Uraian
Description
1-30 hari 31-60 hari 61-90 hari
Total
1-30 days 31-60 days 61-90 days
Kredit yang diberikan
59,897 78,140 79,614 217,651
Loans
Aset lain-lain
450 590 600 1,640
Other assets
Total 60,347 78,730 80,214 219,291
*Kol 2 + 1 Restru
*Kol 2 + 1 Restru
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Uraian
Description
1-30 hari 31-60 hari 61-90 hari
Total
1-30 days 31-60 days 61-90 days
Kredit yang diberikan
59,897 78,140 79,614 217,651
Loans
Aset lain-lain
450 590 600 1,640
Other assets
Total 60,347 78,730 80,214 219,291
Pada tanggal 31 Desember 2024 dan 2023, rincian kredit As of December 31, 2024 and 2023 loans impaired and their
yang diberikan yang mengalami penurunan nilai beserta allowance for impairment losses by asset class is as follows:
cadangan kerugian penurunan nilainya berdasarkan kelas
aset sebagai berikut:
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Uraian
Description
Mikro Pensiunan
Retail Total
Micro Pensioners
Mengalami penurunan nilai
(dievaluasi secara individual)
Impaired (individually)
Nilai bruto
2,755,340,199 - - 2,755,340,199
Gross value
Cadangan Kerugian Penurunan Nilai (CKPN)
(1,345,557,765) - - (1,345,557,765)
Allowance for impairment lossess (CKPN)
Nilai tercatat
1,409,782,434 - - 1,409,782,434
Carrying value
Mengalami penurunan nilai
(dievaluasi secara kolektif)
Impaired (collectively)
Nilai bruto
9,659,444,768 26,791,130,947 179,217,473,937 215,668,049,652
Gross value
Cadangan Kerugian Penurunan Nilai (CKPN)
(6,192,847,098) (11,470,127,725) (111,091,472,953) (128,754,447,776)
Allowance for impairment lossess (CKPN)
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Uraian
Description
Mikro Pensiunan
Retail Total
Micro Pensioners
Nilai tercatat
3,466,597,670 15,321,003,222 68,126,000,984 86,913,601,876
Carrying value
Total nilai tercatat
4,876,380,104 15,321,003,222 68,126,000,984 88,323,384,310
Total Carrying value
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Uraian
Description
Mikro Pensiunan
Retail Total
Micro Pensioners
Mengalami penurunan nilai
(dievaluasi secara individual)
Impaired (individually)
Nilai bruto
3,699 2,050 - 5,748
Gross value
Cadangan Kerugian Penurunan Nilai (CKPN)
(3,500) (1,518) - (5,018)
Allowance for impairment lossess (CKPN)
Nilai tercatat
198 532 - 730
Carrying value
Mengalami penurunan nilai
(dievaluasi secara kolektif)
Impaired (collectively)
Nilai bruto
15,503 47,679 283,005 346,187
Gross value
Cadangan Kerugian Penurunan Nilai (CKPN)
(13,964) (33,933) (193,661) (241,558)
Allowance for impairment lossess (CKPN)
Nilai tercatat
1,538 13,746 89,344 104,629
Carrying value
Total nilai tercatat
1,737 14,278 89,344 105,359
Total Carrying value
Risiko Likuiditas Liquidity Risk
Risiko likuiditas merupakan risiko akibat ketidakmampuan Bank Liquidity risk is a risk due to the inability of the Bank to meet the
untuk memenuhi liabilitas yang jatuh tempo dari sumber pendanaan maturing obligations from cash flow funding and/or of high quality
arus kas dan/atau dari aset likuid berkualitas tinggi yang dapat liquid assets that can be pledged, without disrupting the activities
diagunkan, tanpa mengganggu aktivitas dan kondisi keuangan and financial condition. Liquidity risk management, among others,
Bank. Pengelolaan risiko likuiditas antara lain dilakukan melalui upaya is done through efforts to improve services to depositors in order
peningkatan pelayanan kepada nasabah penyimpan dalam rangka to maintain stability and continuity of deposits, fund placement
menjaga stabilitas dan kontinuitas jumlah simpanan, kebijakan policies on safe and liquid instruments, contingency funding plan
penempatan dana pada instrumen yang aman dan likuid, kebijakan policy, and monitoring of daily liquidity position and evaluation
contingency funding plan, dan pemantauan posisi likuiditas secara of liquidity position through Asset Liability Committee (“ALCO”)
harian serta evaluasi posisi likuiditas melalui rapat Asset Liability meetings on a regular basis.
Committee (ALCO) secara rutin.
a. Manajemen Risiko Likuiditas a. Liquidity Risk Management
Bank Mandiri Taspen melakukan pengelolaan risiko likuiditas Bank Mandiri Taspen conducts liquidity risk management in order
agar dapat memenuhi setiap kewajiban financial yang sudah to fulfill every financial obligation that has been agreed upon
diperjanjikan secara tepat waktu dan senantiasa dapat in a timely manner and can always maintain a balanced level of
memelihara tingkat likuiditas yang seimbang antara biaya dan liquidity between costs and risks. To achieve this objective, the
risiko. Untuk mencapai tujuan tersebut bank menetapkan bank establishes a liquidity risk management policy, including
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kebijakan pengelolaan risiko likuiditas, yang mencakup antara among others the maintenance of optimum liquidity reserve. The
lain pemeliharaan cadangan likuiditas yang optimal. Tingkat level of bank liquidity is measured through primary and secondary
likuiditas bank diukur melalui primary reserve dan secondary reserves. The Bank maintains primary and secondary reserves to
reserve. Bank memelihara primary reserve dan secondary meet daily operational needs and as reserves to meet liquidity
reserve untuk memenuhi kebutuhan operasional harian dan needs and unscheduled withdrawals or credit expansion. Primary
sebagai cadangan untuk memenuhi kebutuhan likuiditas reserves were maintained in the form of Statutory Reserves (GWM)
dan penarikan dana tidak terjadwal maupun ekspansi kredit. at Bank Indonesia and cash at each branch office. In accordance
Primary reserve dipelihara dalam bentuk Giro Wajib Minimum with Bank Indonesia regulations, The average GWM is 9% and
(GWM) di Bank Indonesia dan kas dimasing-masing kantor there are incentives of a certain percentage in accordance with
cabang. Sesuai ketentuan Bank Indonesia, rata-rata GWM Bank Indonesia regulations. As of 31 December 2024, the average
sebesar 9% dan terdapat insentif sebesar persentase tertentu GWM realization was 5.02%.
sesuai dengan ketentuan Bank Indonesia. Posisi 31 Desember
2024 realisasi GWM rata-rata sebesar 5,02%.
Bank menggunakan metodologi liquidity gap untuk The Bank uses a liquidity gap methodology to estimate the
mengestimasi potensi risiko likuiditas yang akan dihadapi potential liquidity risk that bank will face in the future. In addition
bank dimasa mendatang. Di samping primary reserve dan to primary reserve and secondary reserve, the bank maintains the
secondary reserve, bank memelihara Rasio Intermediasi Macroprudential Intermediation Ratio (RIM) ratio to maintain how
Makroprudensial (RIM) untuk memelihara seberapa besar much public funds (usually short term) are used to finance assets
sumber dana masyarakat (umumnya jangka pendek) in the form of loans and securities that meet the criteria. RIM is the
digunakan untuk membiayai aset berupa kredit dan surat ratio of loans granted and owned corporate securities that meet
berharga yang memenuhi kriteria. RIM merupakan rasio dari the criteria to thirdparty funds as well as securities issued and
kredit yang diberikan dan surat berharga korporasi yang loans received that meet the criteria. As of December 2024, Bank
dimiliki yang memenuhi kriteria terhadap dana pihak ketiga Mandiri Taspen RIM is 93.09% that indicates the Bank’s liquidity
serta surat berharga yang diterbitkan dan pinjaman yang risk is still in the safe category.
diterima yang memenuhi kriteria. Posisi Desember 2024, RIM
Bank Mandiri Taspen sebesar 93,09% yang mengindikasikan
risiko likuditas Bank masih berada dalam kategori aman.
Bank Mandiri Taspen secara rutin melakukan monitoring Bank Mandiri Taspen regularly monitored the Liquidity Coverage
terhadap Liquidity Coverage Ratio (LCR) untuk mengetahui Ratio (LCR) to determine the ability of bank liquidity to cover bank
kemampuan likuiditas bank mengcover kewajiban bank liabilities within the next 1 (one) month. Bank Mandiri Taspen LCR
dalam 1 (satu) bulan kedepan. LCR Bank Mandiri Taspen per as of December 2024 was 212.44% and very much fulfills the
Desember 2024 sebesar 212,44% dan sangat memenuhi secure criteria.
kriteria secure.
Selain itu, Bank Mandiri Taspen juga rutin melakukan In addition, Bank Mandiri Taspen also routinely monitors the Net
monitoring terhadap Net Stable Funding Ratio (NSFR) untuk Stable Funding Ratio (NSFR) to determine the long-term funding
mengetahui risiko pendanaan jangka panjang yang berasal dari risk from corporate customers. Bank Mandiri Taspen’s NSFR as of
nasabah korporasi. NSFR Bank Mandiri Taspen per Desember December 2024 was 105.29% so it can be categorized as safe.
2024 sebesar 105,29% sehingga dapat dikategorikan sebagai One effort to increase NSFR in the following periods is to diversify
aman. Salah satu upaya untuk meningkatkan NSFR di periode- corporate customer funding that is not centered on the Financial
periode berikutnya adalah dengan diversifikasi pendanaan Services Institution sector.
nasabah korporasi yang tidak terpusat pada sektor Lembaga
Jasa Keuangan.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Risiko Likuiditas - Aset Terikat Encumbrance (ENC) Liquidity Risk - Encumbrance-Restricted Assets (ENC)
Tabel Risiko Likuiditas - Aset Terikat Encumbrance (ENC) Posisi Desember 2024
Table of Liquidity Risk - Encumbrance Restricted Assets (ENC) Position December 2024
(dalam jutaan Rupiah / in IDR million)
Aset yang disimpan atau
diperjanjikan dengan
Aset Terikat bank sentral namun Aset tidak terikat
(Encumbered) belum digunakan untuk (unencumbered)
Total
Restricted Assets menghasilkan likuiditas Unrestricted Assets
(Encumbered) Assets held or pledged to the (unencumbered)
central bank but not yet used to
generate liquidity
Aset-aset dalam laporan posisi
keuangan dapat disajikan
terperinci sepanjang dibutuhkan
238,735 6,579,396 12,627,940 19,446,071
Assets in the statement of financial
position can be presented in detail
as needed.
Analisis Kualitatif
Qualitative Analysis
(a) Aset terikat (encumbered assets) adalah aset bank yang terbatas untuk kebutuhan likuiditas, secara legal dan kontraktual oleh Bank pada saat
terjadi kondisi stres. Encumbered assets tidak termasuk aset yang disimpan atau diperjanjikan dengan Bank Indonesia namun belum digunakan
untuk menghasilkan likuiditas. Saat ini, Bank memiliki surat berharga yang dijadikan underlying transaksi Repo sebesar Rp238,7 miliar.
(a) Encumbered assets are bank assets that are limited to liquidity needs, legally and contractually by the Bank in times of stress. Encumbered assets do
not include assets that are stored or agreed to with Bank Indonesia but have not been used to generate liquidity. Currently, the Bank has securities
that are used as underlying Repo transactions amounting to IDR238.7 billion.
(b) Saat ini, Bank memiliki aset bank yang disimpan atau diperjanjikan dengan Bank Indonesia namun belum digunakan untuk menghasilkan likuiditas
yaitu penempatan pada Bank Indonesia sebesar Rp6,58 triliun sebagaimana diatur dalam POJK Nomor 42/POJK.03/2015 perihal Kewajiban
Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage Ratio) Bagi Bank Umum.
(b) Currently, the Bank has bank assets that are stored or agreed to with Bank Indonesia but have not been used to generate liquidity, namely
placement with Bank Indonesia amounting to IDR6.58 trillion as regulated in OJK Regulation Number 42/POJK.03/2015 concerning the Obligation
to Fulfill the Liquidity Coverage Ratio for Commercial Banks.
(c) Aset Tidak Terikat merupakan aset bank yang memenuhi syarat sebagai HQLA sebagaimana diatur dalam POJK Nomor 42/POJK.03/2015 perihal
Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Coverage Ratio) Bagi Bank Umum selain yang tertera pada poin b.
(c) Unrestricted Assets are bank assets that meet the requirements as HQLA as regulated in OJK Regulation Number 42/POJK.03/2015 concerning the
Obligation to Fulfil the Liquidity Coverage Ratio for Commercial Banks other than those stated in point b.
b. Pricing Management b. Pricing Management
Pricing Management merupakan strategi bank yang Pricing management is a bank strategy that is implemented to
diimplementasikan untuk menjaga Net Interest Margin (NIM) maintain Net Interest Margin (NIM) through the determination
melalui penetapan suku bunga dana pihak ketiga (DPK) dan of interest rates of third party funds (DPK) and lending rate.
suku bunga kredit.
In determining the interest rates of third party funds, bank
Dalam penetapan suku bunga DPK, bank mempertimbangan considers internal factors (funding costs, structure and
faktor internal (biaya dana, struktur dan target pendanaan) funding targets) and external factors (market liquidity, market
dan eksternal (likuiditas pasar, tingkat suku bunga pasar interest rates and Indonesia Deposit Insurance Corporation
dan suku bunga penjaminan LPS). Berdasarkan faktor-faktor guaranteed interest rates). Based on these factors, the bank
tersebut, bank menetapkan strategi defensif dan agresif sets defensive and aggressive strategy in raising funds. In
dalam penghimpunan dana. Dalam penetapan suku bunga setting lending rate, bank considers cost of funds,overhead
kredit, bank mempertimbangkan cost of funds, overhead cost cost and risk premium. To maintain the level of profitability,
dan risk premium. Untuk menjaga tingkat profitabilitas, bank the bank sets the required yield which is the minimum yield
menetapkan required yield yang merupakan tingkat imbal rate expected by the Bank.
hasil minimum yang diharapkan Bank.
PENGUNGKAPAN KUANTITATIF RISIKO LIKUIDITAS QUANTITATIVE DISCLOSURE OF LIQUIDITY RISK
Tabel jatuh tempo berikut ini menyajikan informasi mengenai The following maturity table presents information about the
perkiraan jatuh tempo dari liabilitas keuangan sesuai kontrak estimated maturity of financial liabilities under contract based on
berdasarkan arus kas undiscounted pada tanggal 31 Desember undiscounted cash flows as of December 31, 2024 and 2023 as
2024 dan 2023 adalah sebagai berikut. follows.
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(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
3 Months 6 Months 12 Months Years Years
contract month
ASET
ASSET
Kas
137,382 - 137,382 - - - - -
Cash
Giro pada Bank
Indonesia
3,122,333 - 3,122,333 - - - - -
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 47,978 - 47,978 - - - - -
with other banks
Penempatan pada
Bank Indonesia 2,179,682 - 2,179,682 - - - - -
Placement with Bank
Efek-efek
12,490,558 - 2,770,084 - 679,199 902,036 298,396 7,840,843
Securities
Efek-efek yang dibeli
dengan janji dijual
kembali
1,277,381 - 1,277,381 - - - - -
Securities purchased
under agreement to
resell
Kredit yang diberikan
46,261,415 - 17,547 83,215 54,992 155,373 975,198 44,975,090
Loans
Aset lain-lain *)
- - - - - - - -
Other assets *)
65,516,729 - 9,552,387 83,215 734,191 1,057,409 1,273,594 52,815,933
Cadangan kerugian
penurunan nilai
(817,514)
Allowance for
impairment lossess
Total 64,699,215
LIABILITAS
LIABILITIES
Liabilitas segera
- - - - - - - -
Immediate Liabilities
Simpanan dari
nasabah
48,824,547 - 26,433,419 17,567,894 3,992,179 535,748 192,722 102,586
Deposits from
customers
Simpanan dari bank
lain
755,053 - 755,053 - - - - -
Deposits from other
banks
Surat berharga yang
diterbitkan 1,199,092 - - - - - 1,199,092 -
Securities issued
Pinjaman yang
diterima 5,750,000 - 500,000 500,000 2,000,000 500,000 2,250,000 -
Borrowings
Liabilitas lain-lain**)
- - - - - - - -
Other liabilities**)
PT Bank Mandiri Taspen
306
Laporan Tahunan 2024
Page 309
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
3 Months 6 Months 12 Months Years Years
contract month
56,528,693 - 27,688,472 18,067,894 5,992,179 1,035,748 3,641,814 102,586
Perbedaan jatuh
tempo 8,988,036 - (18,136,085) (17,984,680) (5,257,988) 21,661 (2,368,220) 52,713,347
Maturity gap
Posisi neto setelah
cadangan kerugian
nilai
8,170,522
Net position after
allowance for
impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi, liabilitas sewa dan lain-lain.
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
**) Included in the “Impaired” category are loans that are substandard, doubtful and loss in accordance with OJK regulations and restructured loans above Rp1,000 (nonperforming
loans). Debtors whose credit is overdue.
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – 3 >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
Months 6 Months 12 Months Years Years
contract month
ASET
ASSET
Kas
115,187 115,187 - - - - - -
Cash
Giro pada Bank
Indonesia
3,074,126 3,074,126 - - - - - -
Current accounts
with Bank Indonesia
Giro pada Bank Lain
Current accounts 28,293 28,293 - - - - - -
with other banks
Penempatan pada
Bank Indonesia 674,927 - 674,927 - - - - -
Placement with Bank
Efek-efek
8,578,847 - - - - -
Securities
Efek-efek yang dibeli
dengan janji dijual
kembali
6,482,799 - 6,482,799 - - - - -
Securities purchased
under agreement to
resell
Kredit yang diberikan
41,350,787
Loans
Aset lain-lain *)
417,791 0 14,299 20,260 37,751 120,829 788,682 40,368,966
Other assets *)
60,722,757 3,405,025 7,172,105 60,058 37,989 370,354 9,083,870 40,593,356
PT Bank Mandiri Taspen
307
2024 Annual Report
Page 310
31 Desember 2023
December 31, 2023
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – 3 >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
Months 6 Months 12 Months Years Years
contract month
Cadangan kerugian
penurunan nilai
(1,104,071)
Allowance for
impairment lossess
Total 59,618,686
LIABILITAS
LIABILITIES
Liabilitas segera
1,267,520 - 1,267,520 - - - - -
Immediate Liabilities
Simpanan dari
nasabah
46,371,379 9,584,970 17,152,242 15,296,271 4,173,758 161,947 2,191 -
Deposits from
customers
Simpanan dari bank
lain
379,144 41,725 337,419 - - - - -
Deposits from other
banks
Surat berharga yang
diterbitkan 2,579,315 - - 891,954 27,870 352,126 1,307,365 -
Securities issued
Pinjaman yang
diterima 4,819,597 - - 75,640 883,540 587,415 3,273,002 -
Borrowings
Liabilitas lain-lain**)
503,333 - 186,348 26,773 82,158 - 208,054 -
Other liabilities**)
55,920,288 9,626,695 18,943,529 16,290,638 5,167,326 1,101,488 4,790,612
Perbedaan jatuh
tempo 4,802,469 (6,211,670) (11,771,424) (16,230,580) (5,129,337) (731,134) 4,293,258 40,593,356
Maturity gap
Posisi neto setelah
cadangan kerugian
nilai
3,698,398
Net position after
allowance for
impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi, liabilitas sewa dan lain-lain.
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others.
**) Included in the “Impaired” category are loans that are substandard, doubtful and loss in accordance with OJK regulations and restructured loans above Rp1,000 (nonperforming
loans). Debtors whose credit is overdue.
PT Bank Mandiri Taspen
308
Laporan Tahunan 2024
Page 311
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel jatuh tempo berikut ini menyajikan informasi mengenai The following maturity table presents information regarding the
perkiraan jatuh tempo dari liabilitas keuangan sesuai kontrak estimated maturity of financial liabilities under the contract based
berdasarkan arus kas undiscounted pada tanggal 31 Desember on undiscounted cash flows as of December 31, 2024 and 2023
2024 dan 2023 adalah sebagai berikut. as follows.
(dalam jutaan Rupiah / in IDR million)
31 Desember 20234
December 31, 2024
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
3 Months 6 Months 12 Months Years Years
contract month
LIABILITAS
LIABILITIES
Liabilitas segera
- - - - - - - -
Immediate Liabilities
Simpanan dari
nasabah
48,824,547 - 26,433,419 17,567,894 3,992,179 535,748 192,722 102,586
Deposits from
customers
Simpanan dari bank
lain
755,053 - 755,053 - - - - -
Deposits from other
banks
Surat berharga yang
diterbitkan 1,199,092 - - - - - 1,199,092 -
Securities issued
Pinjaman yang
diterima 5,750,000 - 500,000 500,000 2,000,000 500,000 2,250,000 -
Borrowings
Liabilitas lain-lain**)
- - - - - - - -
Other liabilities**)
Total 56,528,693 - 27,688,472 18,067,894 5,992,179 1,035,748 3,641,814 102,586
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi, liabilitas sewa dan lain-lain.
**) Other liabilities consist of accrued interest payable, accrued bonus and THR, payable of third party services, notary services, retention fees for branch renovation, premium insurance
payable, lease liabilities and others
(dalam jutaan Rupiah / in IDR million)
31 Desember 20234
December 31, 2023
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – 3 >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
Months 6 Months 12 Months Years Years
contract month
LIABILITAS
LIABILITIES
Liabilitas segera
1,267,520 - 1,267,520 - - - - -
Immediate Liabilities
Simpanan dari
nasabah
46,371,379 9,584,970 17,152,242 15,296,271 4,173,758 161,947 2,191 -
Deposits from
customers
Simpanan dari bank
lain
379,144 41,725 337,419 - - - - -
Deposits from other
banks
PT Bank Mandiri Taspen
309
2024 Annual Report
Page 312
31 Desember 20234
December 31, 2023
Uraian Tidak mempunyai Sampai
>1 Bulan – 3 >3 Bulan – 6 >6 Bulan – >1 tahun – 3 Lebih dari 3
Description kontrak jatuh Dengan 1
Bulan Bulan 12 Bulan Tahun Tahun
Total tempo Bulan
>1 Month – 3 >3 Months – >6 Months – >1 Year – 3 More than 3
No maturity Up to 1
Months 6 Months 12 Months Years Years
contract month
Surat berharga yang
diterbitkan 2,579,315 - - 891,954 27,870 352,126 1,307,365 -
Securities issued
Pinjaman yang
diterima 4,819,597 - - 75,640 883,540 587,415 3,273,002 -
Borrowings
Liabilitas lain-lain**)
503,333 - 186,348 26,773 82,158 - 208,054 -
Other liabilities**)
Total 55,920,288 9,626,695 18,943,529 16,290,638 5,167,326 1,101,488 4,790,612 -
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi, liabilitas sewa dan lain-lain.
**) Other liabilities consist of accrued interest payable, accrued bonus and THR, payable of third party services, notary services, retention fees for branch renovation, premium insurance
payable, lease liabilities and others.
Bank telah memiliki model pengukuran risiko likuiditas untuk The Bank has a liquidity risk measurement model to measure
mengukur risiko likuiditas dari portofolio aset dan liabilitas Bank, liquidity risk from the Bank’s portfolio of assets and liabilities,
dan memberikan jaminan keamanan tambahan berdasarkan and provides additional security assurance based on best case
skenario terbaik (best case), terburuk (worst case) dan paling scenarios, worst case, and most probable case.
mungkin terjadi (most probable case).
Risiko Tingkat Suku Bunga Interest Rate Risk
Bank melakukan pengukuran risiko suku bunga dengan The Bank assesses interest rate risk using a methodology that
menggunakan metodologi yang dapat mengidentifikasi risiko identifies interest rate risk from asset and liability portfolios that
suku bunga dari portofolio aset dan liabilitas yang sensitif are sensitive to changes in interest rates and determines the
terhadap perubahan suku bunga serta menentukan besaran risiko amount of risk to the Bank.
terhadap Bank.
Untuk mengendalikan risiko suku bunga tersebut, Bank To control the interest rate risk, the Bank sets the guarantee
menjadikan tingkat suku bunga penjaminan dari Lembaga interest rate of the Deposit Insurance Corporation as one of the
Penjaminan Simpanan sebagai salah satu acuan dalam references in determining the interest rate of third party funds
menetapkan tingkat suku bunga dana pihak ketiga dan tingkat and the loan interest rate. In addition, the collection of the Bank’s
suku bunga kredit. Selain itu, penghimpunan dana Bank selalu funds is always associated with the ability of distribution, as well
dikaitkan dengan kemampuan penyalurannya, serta diupayakan as attempted non-negative interest gap so that the net interest
tidak terjadi negative interest gap sehingga net interest margin margin obtained by the Bank is always in a positive condition and
yang diperoleh Bank selalu dalam kondisi positif dan risiko tingkat interest rate risk can be minimized.
suku bunga dapat ditekan seminimal mungkin.
Risiko tingkat suku bunga terjadi dari bermacam-macam layanan Interest rate risk arises from a variety of banking services to
perbankan kepada nasabah meliputi penghimpunan dana (antara customers covering the collection of funds (including current
lain giro, tabungan dan deposito), penempatan dana (antara lain account, savings and deposits), placement of funds (such as loan
kredit yang diberikan), komitmen dan kontinjensi, serta instrumen granted), commitments and contingencies, and other instruments
lain yang mengandung suku bunga. containing interest rates.
ALCO Bank yang beranggotakan Direksi dan beberapa anggota ALCO of a Bank, which consists of the Board of Directors and several
manajemen senior, bertanggung jawab dalam menetapkan kebijakan senior management members, is responsible for establishing
dan strategi pengelolaan risiko tingkat suku bunga di banking book policies and strategies for interest rate risk management in the
serta mengawasi penerapan dan pelaksanaannya. Tujuan utama banking book and overseeing the application and implementation.
ALCO adalah mengoptimalkan hasil usaha Bank dengan tetap ALCO’s main objective is to optimize the results of operations of
memperhatikan batasan-batasan risiko yang ditetapkan. the Bank while paying attention to the risk limits set.
PT Bank Mandiri Taspen
310
Laporan Tahunan 2024
Page 313
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Pengungkapan Kuantitatif Risiko Quantitative Disclosure of Interest Rate Risk
Tingkat Suku Bunga
Tabel di bawah ini mengikhtisarkan aset dan liabilitas keuangan The table below summarizes the Bank’s financial assets and
Bank pada nilai tercatat, yang dikategorikan berdasarkan jangka liabilities at their carrying values, categorized under contract terms
waktu kontrak pada tanggal 31 Desember 2024 dan 2023. as of December 31, 2024 and 2023, respectively:
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Tidak Lebih
Akun Sampai >3 Bulan
Dikenakan >1 Bulan – >1 Tahun >2 Tahun >3 Tahun >4 Tahun dari 5
Accounts Dengan 1 – 1 Tahun
Bunga 3 Bulan – 2 Tahun – 3 Tahun – 4 Tahun – 5 Tahun Tahun
Total Bulan >3
Not- >1 Month – >1 Year – >2 Years >3 Years >4 Years More
Up to 1 Months –
interest 3 Months 2 Years – 3 Years – 4 Years – 5 Years than 5
month 1 Year
bearing years
ASET
65,379,347 - 9,415,005 83,215 1,791,600 618,824 654,770 742,947 2,015,743 50,057,242
ASSET
Giro pada Bank
Indonesia
3,122,333 - 3,122,333 - - - - - - -
Current accounts with
Bank Indonesia
Giro pada Bank
Lain
47,978 - 47,978 - - - - - - -
Current accounts with
Other Banks
Penempatan pada
Bank Indonesia
2,179,682 - 2,179,682 - - - - - - -
Placement with Bank
Indonesia
Efek-efek
12,490,558 - 2,770,084 - 1,581,235 244,653 53,742 121,648 1,113,743 6,605,452
Securities
Efek-efek yang dibeli
Dengan janji dijual
Kembali
1,277,381 - 1,277,381 - - - - - - -
Securities purchased
under agreements
to resell
Kredit yang Diberikan
46,261,415 - 17,547 83,215 210,365 374,171 601,027 621,299 902,000 43,451,790
Loans
Aset lain-lain *)
- - - - - - - - - -
Other assets *)
LIABILITAS
57,682,973 - 28,772,997 18,137,634 7,027,942 3,564,583 77,230 41,436 35,542 25,608
LIABILITIES
Liabilitas segera
- - - - - - - - - -
Immediate Liabilities
Simpanan nasabah
48,824,547 - 26,433,419 17,567,894 4,527,927 115,492 77,230 41,436 35,542 25,608
Deposits customers
Simpanan dari Bank
Lain
755,053 - 755,053 - - - - - - -
Deposits from other
banks
Surat berharga yang
diterbitkan 1,199,092 - - - - 1,199,092 - - - -
Securities issued
Pinjaman yang
diterima 5,750,000 - 500,000 500,000 2,500,000 2,250,000 - - - -
Borrowings
Liabilitas lain-lain
1,154,281 - 1,084,525 69,740 16 - - - - -
Other liabilities **)
Total Gap Suku
Bunga
7,696,374 - (19,357,992) (18,054,419) (5,236,342) (2,945,759) 577,539 701,511 1,980,202 50,031,634
Total Interest rate
gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi dan lain-lain.
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others
**) Other liabilities consist of accrued interest payable, accrued bonus and THR, payable of third party services, notary services, retention fees for branch renovation, premium insurance
payable, and others.
PT Bank Mandiri Taspen
311
2024 Annual Report
Page 314
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Akun Tidak Sampai >3 Bulan Lebih
>1 Bulan – >1 Tahun >2 Tahun >3 Tahun >4 Tahun
Account Dikenakan Dengan 1 – 1 Tahun dari 5
3 Bulan – 2 Tahun – 3 Tahun – 4 Tahun – 5 Tahun
Total Bunga Bulan > >3 Tahun
>1 Month – >1 Year – >2 Years – >3 Years – >4 Years –
Notinterest Up to 1 Months – More than
3 Months 2 Years 3 Years 4 Years 5 Years
bearing month 1 Year 5 years
ASET
ASSET
Giro pada Bank Indonesia
Current accounts with
Bank Indonesia 3,074,126 - 3,074,126 - - - - - - -
Giro pada Bank Lain
Current accounts with
Other Banks 28,294 - 28,294 - - - - - - -
Penempatan pada Bank
Indonesia
Placement with Bank
Indonesia 674,927 - 674,927 - - - - - - -
Efek-efek
Securities 8,578,847 - - - - - - - 39,651 8,539,196
Efek-efek yang dibeli
Dengan janji dijual
Kembali
Securities purchased
under agreements to
resell 6,482,799 - 6,482,799 - - - - - - -
Kredit yang Diberikan
Loans 41,350,787 - 697 7,199 75,784 120,505 346,045 185,928 550,810 40,063,819
Aset lain-lain *)
Other assets *) 422,235 422,235 - - - - - - - -
60,612,015 422,235 10,260,843 7,199 75,784 120,505 346,045 185,928 590,461 48,603,015
LIABILITAS
LIABILITIES
Liabilitas segera
Immediate Liabilities 1,267,520 1,267,520 - - - - - - - -
Simpanan nasabah
Deposits customers 44,976,616 1,191,368 30,360,047 9,211,554 4,055,275 156,259 2,113 - - -
Simpanan dari Bank Lain
Deposits from other
banks 357,862 - 357,862 - - - - - - -
Surat berharga yang
diterbitkan
Securities issued 2,297,565 - - 799,153 299,682 - 1,198,730 - - -
Pinjaman yang diterima
Borrowings 4,250,000 - - - 1,250,000 2,000,000 1,000,000 - - -
Liabilitas lain-lain **)
Other liabilities **) 786,459 786,459 - - - - - - - -
53,936,022 3,245,347 30,717,909 10,010,707 5,604,957 2,156,259 2,200,843 - - -
Total Gap Suku Bunga
Total Interest rate gap 6,675,993 (2,823,112) (20,457,066) (10,003,508) (5,529,173) (2,035,754) (1,854,798) 185,928 590,461 48,603,015
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan lain-lain.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus dibayar, cadangan bonus dan THR, utang jasa pihak ketiga, titipan jasa notaris, titipan dana retensi atas renovasi cabang,
utang premi asuransi dan lain-lain.
*) Other assets consist of accrued interest receivables, insurance claim receivables, ATM receivables, receivables to third parties and others
**) Other liabilities consist of accrued interest payable, accrued bonus and THR, payable of third party services, notary services, retention fees for branch renovation, premium insurance
payable, and others.
PT Bank Mandiri Taspen
312
Laporan Tahunan 2024
Page 315
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel di bawah ini mengikhtisarkan sensitivitas laba tahun berjalan The table below summarizes the current year earnings sensitivity
terhadap pergerakan suku bunga terhadap Bank pada tanggal to interest rate movements against the Bank as of December 31,
31 Desember 2024 dan 2023 yaitu sebagai berikut. 2024 and 2023 as follows:
Peningkatan 100 bps Penurunan 100 bps
Increase 100bps Decrease 100bps
31 Desember 2023 December 31, 2023
Menambah/(mengurangi) laba tahun (27,118) 27,118 Increase/(decrease) net income in current
berjalan (Rp Juta) year (IDR million)
31 Desember 2024 December 31, 2024
Menambah/(mengurangi) laba tahun (250,242) 248,583 Increase/(decrease) net income in current
berjalan (Rp Juta) year (IDR million)
Catatan: Terdapat Penyesuaian Metode Perhitungan NII Sensitivity Sejak Juni 2024
Notes: NII Sensitivity Calculation Method Adjustment Since June 2024
Proyeksi di atas mengasumsikan bahwa seluruh variabel lainnya The above projection assumes that all other variables are constant
adalah konstan pada tanggal pelaporan keuangan dan terdapat at the financial reporting date and there are adjustments to the
penyesuain metodologi serta permodelan pada perhitungan methodology and modeling in the 2024 calculation after the
tahun 2024 pasca peningkatan status Bank menjadi KBMI II. Bank’s status upgrade to KBMI II.
Risiko Pasar Market Risk
Komponen utama kewajiban Bank Mandiri Taspen yang sensitif The main element of Bank Mandiri Taspen liabilities which are
terhadap pergerakan tingkat suku bunga adalah simpanan sensitive to the interest rate movement are customer deposits,
nasabah serta surat berharga yang diterbitkan, sedangkan aset while its sensitive assets are Government Bonds, securities, and
Bank Mandiri Taspen yang sensitif adalah surat berharga yang loans.
dimiliki, penempatan Bank Lain dan kredit yang diberikan.
ALCO secara berkala memantau perkembangan pasar dan ALCO regularly monitors market developments and adjusts
menyesuaikan tingkat suku bunga simpanan dan kredit yang the interest rates on deposits and loans. Bank Mandiri Taspen
diberikan. Bank Mandiri Taspen menentukan tingkat suku determines the deposit interest rate based on the market conditions
bunga simpanan berdasarkan kondisi pasar dan persaingan and competition by monitoring the movement of the benchmark
dengan memantau pergerakan tingkat suku bunga acuan dan interest rate and the interest rate offered by competing Banks in
suku bunga yang ditawarkan oleh Bank pesaing dalam rangka order to support business targets with due regard to the principle
mendukung target bisnis dengan tetap memperhatikan prinsip of prudence. Bank Mandiri Taspen has already had the Policy
kehatian-hatian. Bank Mandiri Taspen telah memiliki Pedoman Guidelines and Treasury procedures. In addition, in order to make
Kebijakan dan prosedur Treasury. Selain itu agar pengelolaan the market risk management effective, Bank Mandiri Taspen is
risiko pasar berjalan efektif, Bank Mandiri Taspen berpedoman guided by its internal policies and procedures. The implementation
pada kebijakan dan prosedur internal.Adapun dalam penerapan of Risk Management for Market Risk is adjusted to the size and
Manajemen Risiko untuk Risiko Pasar disesuaikan dengan ukuran complexity of the Bank’s business. Until now, the Bank’s business
dan kompleksitas usaha Bank. Sampai dengan saat ini, aktivitas activities are limited to the banking book portfolio so that the
bisnis Bank hanya sebatas pada portofolio banking book sehingga Bank has not been exposed to the risk of trading activities.
Bank belum terpapar risiko atas aktivitas trading.
Salah satu bentuk pegukuran risiko yang dilakukan Bank dalam One of the form of risk measurement carried out by the Bank in
pengelolaan risiko surat berharga adalah pengukuran mark managing securities risk is mark to market (MtM) measurement to
to market (MtM) untuk mengetahui posisi risiko saat ini serta determine the current risk position and conduct sensitivity analysis
melakukan sensitivity analysis dengan menggunakan skenario using scenarios of changes in interest rates or market yields in
perubahan suku bunga atau market yield di masa yang akan the future. Market risk control is carried out by setting dealer
datang. Pengendalian risiko pasar dilakukan dengan penetapan limits, transaction limits or securities ceilings, counterparty limits
limit dealer, limit transaksi atau plafon surat berharga, limit or issuer limits and managing the results of unrealized loss versus
counterparty atau issuer limit serta mengelola hasil unrealized loss total capital for securities.
berbanding total modal untuk surat berharga.
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Pengungkapan Eksposur Interest Rate Risk In Disclosure of Interest Rate Risk In Banking
Banking Book (IRRBB) Book (IRRBB) Exposure
Tabel Laporan Penerapan Manajemen Risiko (individu) Untuk IRRBB Posisi Desember 2024
Table of Risk Management Implementation Report (individual) For IRRBB Position December 2024
Analisis Kualitatif
Qualitative Analysis
1. Penjelasan mengenai bagaimana Bank mendefinisikan IRRBB Explanation of how the Bank defines IRRBB for Risk measurement
untuk pengukuran dan pengendalian Risiko. and control.
Risiko suku bunga dalam Banking Book atau Interest Rate Risk in The Interest Rate Risk in The Banking Book (IRRBB) is defined as the risk due
Banking Book (IRRBB) didefinisikan sebagai risiko akibat pergerakan to interest rate movements in the market that are contrary to the Banking
suku bunga di pasar yang berlawanan dengan posisi Banking Book, Book position, which has the potential to impact the Bank’s capital and
yang berpotensi memberikan dampak terhadap permodalan dan profitability (earnings) both now and in the future. The Bank measures
rentabilitas (earnings) Bank baik untuk saat ini maupun pada masa interest rate risk in the banking book in accordance with the Financial
mendatang. Bank mengukur risiko suku bunga pada banking book Service Authority Circular Letter No. 12/SEOJK.03/2018 concerning
sesuai dengan yang tertuang dalam Surat Edaran Otoritas Jsa Keuangan guidelines for measuring standard approach risk for interest rate risk
No.12/SEOJK.03/2018 tentang pedoman pengukuran risiko pendekatan in the banking book for commercial banks using two perspectives,
standar untuk risiko suku bunga dalam banking book bagi bank both from the perspective of economic value and the perspective of
umum dengan menggunakan dua perspektif, baik dari perspektif nilai profitability (earnings).
ekonomis (economic value) maupun perspektif rentabilitas (earnings).
2. Penjelasan mengenai strategi Manajemen Risiko dan mitigasi Explanation of Risk Management and Risk Mitigation strategies
Risiko untuk IRRBB. for IRRBB.
Dalam penerapan manajemen risiko untuk IRRBB, Bank memiliki In implementing risk management for IRRBB, the Bank has a Risk
kebijakan Manajemen Risiko, Standar Prosedur Aset and Liability Management policy, Asset and Liability Management Standard
Management serta Petunjuk Teknis turunan yang mengatur teknis Procedures and derivative Technical Instructions that regulate the
pelaksanaan ketentuan di atasnya. Dalam rangka mengelola risiko suku technical implementation of the provisions above. In order to manage
bunga untuk IRRBB beberapa hal yang dilakukan Bank antara lain: interest rate risk for IRRBB, several things that the Bank does include:
a. Menentapkan internal limit untuk risiko IRRBB sebagai upaya untuk a. Setting internal limits for IRRBB risk as an effort to avoid increasing
menghindari peningkatan eksposur risiko yang timbul. risk exposure that arises.
b. Menetapkan batasan maksimum tenor dalam transaksi surat b. Setting maximum tenor limits in securities transactions so that risk
berharga agar ekposur risiko masih berada pada limit internal Bank. exposure is still within the Bank’s internal limits.
c. Menetapkan plafon atas transaksi surat berharga dalam rangka c. Setting a ceiling for securities transactions in order to manage
mengelola eksposur risiko suku bunga. interest rate risk exposure.
d. Berupaya melakukan evaluasi ekspour risiko IRRBB secara berkala, d. Trying to evaluate IRRBB risk exposure periodically, and trying to
serta berupaya untuk melakukan review limit secara gradual untuk review limits gradually to reduce risk exposure in the long term.
mengurangi eksposur risiko dalam jangka panjang.
3. Periodisasi perhitungan IRRBB Bank dan penjelasan mengenai Periodization of the Bank’s IRRBB calculation and explanation
pengukuran spesifik yang digunakan Bank untuk mengukur of the specific measurements used by the Bank to measure
sensitivitas terhadap IRRBB. sensitivity to IRRBB.
Dalam rangka memonitor eksposur risiko IRRBB, Bank melakukan In order to monitor IRRBB risk exposure, the Bank performs monthly
perhitungan secara bulanan atas posisi akhir bulan laporan. Dalam calculations based on the end-of-month reporting position. In terms
hal pemenuhan kewajiban regulator, sesuai dengan ketentuan of fulfilling regulatory obligations, in accordance with the provisions
yang tertuang dalam Surat Edaran Otoritas Jasa Keuangan No.12/ contained in the Financial Service Authority Circular Letter No. 12/
SEOJK.03/2018 tentang pedoman pengukuran risiko pendekatan SEOJK.03/2018 concerning guidelines for measuring standard approach
standar untuk risiko suku bunga dalam banking book bagi bank umum, risk for interest rate risk in banking books for commercial banks, the
Bank menghitung sensitivitas terhadap IRRBB secara Triwulan atas posisi Bank calculates sensitivity to IRRBB on a quarterly basis based on the
akhir bulan laporan. end-of-month reporting position.
Adapun pengukuran spesifik yang digunakan oleh Bank dalam The specific measurements used by the Bank in measuring IRRBB
mengukur sensitivitas IRRBB antara lain sebagai berikut: sensitivity include the following:
a. Pengukuran berdasarkan perubahan pada nilai ekonomis dari a. Measurement based on changes in the economic value of equity or
ekuitas (economic value of equity) atau EVE. EVE.
b. Pengukuran berdasarkan perubahan pada pendapatan bunga b. Measurement based on changes in net interest income or NII.
bersih (net interest income) atau NII.
4. Penjelasan mengenai skenario shock suku bunga dan skenario Explanation of interest rate shock scenarios and stress scenarios
stress yang digunakan Bank dalam perhitungan IRRBB dengan used by the Bank in calculating IRRBB using the EVE and NII
menggunakan metode EVE dan NII. methods.
Sesuai dengan Surat Edaran Otoritas Jasa Keuangan No.12/ In accordance with the Financial Service Authority Circular Letter No.
SEOJK.03/2018 tentang pedoman pengukuran risiko pendekatan 12 / SEOJK.03 / 2018 concerning guidelines for measuring standard
standar untuk risiko suku bunga dalam banking book bagi bank umum approach risk for interest rate risk in the banking book for general
Bank, skenario shock suku bunga yang digunakan antara lain: banks, the interest rate shock scenarios used include:
1. Dalam perhitungan EVE terdapat enam 6 (enam) jenis skenario 1. In the calculation of EVE there are six 6 (six) types of interest rate
shock suku bunga, yaitu Parallel Up, Parallel Down, Steepener, shock scenarios, namely Parallel Up, Parallel Down, Steepener,
Flattener, Short Rates Up, dan Short Rates Down. Flattener, Short Rates Up, and Short Rates Down.
2. Sedangkan untuk perhitungan NII menggunakan 2 (dua) skenario 2. While the calculation of NII uses 2 (two) interest rate shock
shock suku bunga, yaitu Parallel Up dan Parallel Down. scenarios, namely Parallel Up and Parallel Down.
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Analisis Kualitatif
Qualitative Analysis
5. Apabila terdapat asumsi pemodelan yang digunakan secara If there are significant modeling assumptions used in the Bank’s
signifikan dalam IMS Bank (contoh: hasil pengukuran EVE IMS (for example: EVE measurement results conducted by the
yang dilakukan oleh Bank untuk tujuan selain pengungkapan, Bank for purposes other than disclosure, internal assessment of
asesmen internal terhadap kecukupan permodalan) berbeda dari capital adequacy) that differ from the modeling assumptions
asumsi pemodelan yang digunakan dalam laporan perhitungan used in the IRRBB calculation report using the standard
IRRBB dengan pendekatan standar, Bank harus memberikan approach, the Bank must provide an explanation of these
penjelasan terhadap asumsi tersebut termasuk dampaknya assumptions including their impact and the reasons for using
serta alasan penggunaan asumsi tersebut (contoh: data historis, these assumptions (for example: historical data, management
pertimbangan dan analisis manajemen). considerations and analysis).
Saat ini Bank tidak menggunakan asumsi permodelan dalam Currently, the Bank does not use modeling assumptions in the Bank’s
Internal Measurement System (IMS) Bank yang berbeda dari asumsi Internal Measurement System (IMS) that differ from the modeling
pemodelan yang digunakan dalam laporan perhitungan IRRBB dengan assumptions used in the IRRBB calculation report using the standard
menggunakan pendekatan standar. approach.
6. Penjelasan mengenai bagaimana Bank melakukan lindung nilai Explanation of how the Bank hedges IRRBB (if any) and the related
(hedging) terhadap IRRBB (apabila ada) dan perlakuan akuntansi accounting treatment.
terkait.
Saat ini Bank tidak melakukan tindakan lindung nilai (hedging) terhadap Currently, the Bank does not hedge IRRBB.
IRRBB.
7. Penjelasan komprehensif mengenai asumsi utama pemodelan A comprehensive explanation of the main modeling and
dan parametrik yang digunakan dalam menghitung EVE dan parametric assumptions used in calculating EVE and NII
NII antara lain: include:
a. Perhitungan EVE telah memperhitungkan keberadaan margin a. The EVE calculation has taken into the existence of commercial
komersial dalam arus kas dan diskonto atas arus kas. margins in cash flows and discounts on cash flows.
b. Bank memperhitungkan opsi perilaku (behaviour options) seperti b. The Bank takes calculation into behavioral options such as using an
menggunakan model early prepayment untuk kredit dan analisa early prepayment model for credit and behavioral options analysis
behavior options untuk simpanan tanpa jangka waktu (Non for non-maturity deposits.
Maturity Deposit).
Metodologi yang digunakan Bank untuk mengestimasi prepayment rate The methodology used by the Bank to estimate the prepayment rate of
dari pinjaman dengan menggunakan data historis yang dimiliki Bank. loans using historical data owned by the Bank.
Bank melakukan analisa behavior options untuk simpanan tanpa The Bank conducts behavioral options analysis for non-maturity deposits
jangka waktu (Non Maturity Deposit) pada Tabungan dan Giro dengan on Savings and Current Accounts by identifying core deposits and non-
mengidentifikasi core deposit dan non core deposit dari setiap simpanan core deposits from each stable transactional Retail, non-transactional
stabil Retail transaksional, Retail non-transaksional dan Wholesale. Retail and Wholesale deposits.
Penempatan core deposit dengan metode slotting yang mengacu pada Core deposit placement with the slotting method referring to SEOJK No.
SEOJK No. 12/SEOJK.03/2018 perihal Penerapan Manajemen Risiko dan 12/SEOJK.03/2018 concerning the Implementation of Risk Management
Pengukuran Risiko Pendekatan Standar untuk Risiko Suku Bunga dalam and Risk Measurement of the Standard Approach to Interest Rate Risk in
Banking Book (Interest Rate Risk in The Banking Book) Bagi Bank Umum.
the Banking Book for Commercial Banks.
Model early prepayment untuk kredit dan analisa behavior options The early prepayment model for credit and analysis of behavioral
untuk simpanan tanpa jangka waktu (Non Maturity Deposit) yang options for non-maturity deposits used by the Bank have an impact on
digunakan oleh Bank berdampak pada repricing time pada kredit, giro repricing time on credit, current accounts and savings.
dan tabungan.
8. Informasi lainnya yang perlu diungkapkan oleh Bank terkait Other information that needs to be disclosed by the Bank related
interpretasi Bank terhadap signifikansi dan sensitivitas hasil to the Bank’s interpretation of the significance and sensitivity of
pengukuran IRRBB yang telah diungkapkan dan/atau penjelasan the IRRBB measurement results that have been disclosed and/
terhadap variasi yang signifikan pada tingkat IRRBB yang or explanations for significant variations in the reported IRRBB
dilaporkan dibandingkan dengan pengungkapan sebelumnya levels compared to previous disclosures (if any).
(apabila ada).
Tidak terdapat informasi lainnya. No other information.
Analisis Kuantitatif
Quantitative Analysis
1. Rata-rata jangka waktu penyesuaian suku bunga (repricing Average repricing maturity applied to NMD.
maturity) yang diterapkan untuk NMD.
a. Rata-rata jangka waktu (repricing maturity) untuk Giro Retail a. The average repricing maturity for Retail Current Accounts is 2.0
adalah 2,0 Tahun dan Giro wholesale adalah 1,3 Tahun. years and Wholesale Current Account is 1.3 years.
b. Rata-rata jangka waktu jangka waktu (repricing maturity) untuk b. The average repricing maturity for Retail Savings is 1.9 years and
Tabungan Retail adalah 1,9 Tahun dan Tabungan wholesale adalah Wholesale Savings is 1.1 years.
1,1 Tahun.
2. Jangka waktu penyesuaian suku bunga (repricing maturity) The longest repricing maturity applied to NMD.
terlama yang diterapkan untuk NMD.
Jangka waktu penyesuaian suku bunga (repricing maturity) terlama The longest repricing maturity applied to NMD is 6 years.
yang diterapkan untuk NMD adalah 6 Tahun.
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Tabel Laporan Hasil Perhitungan IRRB (Individu) Posisi Desember 2024
Table of IRRB Calculation Results Report (Individual) Position December 2024
Dalam Juta Rupiah
EVE NII
in IDR millions
Perode Desember 2024 Desember 2023 Desember 2024 Desember 2023
Period December, 2024 December, 2023 December, 2024 December, 2023
Parallel up (5,574,084) - (986,681) -
Parallel down 5,954,389 - 893,536 -
Steepener (1,531,488) -
Flattener (213,635) -
Short rate up (1,578,977) -
Short rate down 1,667,951 -
Nilai Maksimum Negatif (absolut)
5,574,084 - 986,681 -
Negative Maximum Value (absolute)
Modal Tier 1 (untuk EVE) atau Projected Income
(untuk NII) 7,469,576 - 3,439,780 -
Tier 1 Capital (for EVE) or Projected Income (for NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk EVE)
atau Projected Income (untuk NII)
74.62% - 28.68% -
Maximum Value divided by Tier 1 Capital (for EVE)
or Projected Income (for NII)
*) Kewajiban pelaporan IRRBB Bank pertama kali pada Juni 2024 setelah efektif menjadi KBMI II
*) The first IRRBB Bank reporting obligation is in June 2024 after effectively becoming KBMI II.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko akibat ketidakcukupan dan/atau Operational risk is the risk due to inadequacy and/or malfunction
tidak berfungsinya proses internal, kesalahan manusia, kegagalan of internal processes, human error, system failure, or any external
sistem, atau adanya problem eksternal yang mempengaruhi problems affecting the Bank’s operations.
operasional Bank.
Untuk meminimalisasi risiko operasional yang timbul, Bank In order to minimize operational risks arising, the Bank has enhanced
telah meningkatkan fungsi kontrol dalam pemrosesan transaksi the control function in transaction processing performed by, inter
yang dilakukan dengan cara antara lain dengan menerapkan alia, implementing procedures that guarantee the timeliness of
prosedur yang menjamin ketepatan waktu penyelesaian transaksi, transaction settlement, adjusting accounting methods according
melakukan penyesuaian metode akuntansi sesuai standar to applicable standards, maintaining documents and archives in
yang berlaku, memelihara dokumen dan arsip secara tertib, an orderly fashion, securing access to assets and data. In addition,
mengamankan akses terhadap aset dan data. Selain itu Bank the Bank also improves the function of the Internal Audit Unit
juga meningkatkan fungsi dari satuan kerja audit intern yang which will regularly conduct checks on banking operations.
secara regular akan melakukan pemeriksaan terhadap kegiatan
operasional perbankan.
Pada saat ini bank memiliki kebijakan operasional Bank Mandiri Currently, the Bank is carrying out the Operational Policy of
Taspen, standar prosedur operasional pada proses bisnis bank dan Bank Mandiri Taspen, the Standard Operating Procedure on
standar pedoman Business Continuity Plan (BCP) yang mengatur banking business processes, and the Business Continuity Plan
mengenai prosedur jika unit kerja bank mengalami suatu keadaan (BCP) Standard Guideline which regulate the procedures when a
darurat diluar kendali bank yang didukung Disaster Recovery Plan bank’s working unit experiences an emergency situation out of
(DRP) untuk mengatur mengenai ketersediaan teknologi. the control of the bank supported with the Disaster Recovery Plan
(DRP) to manage the availability of technology.
Saat ini bank dalam pengembangan tools penerapan manajemen At present, the bank is implementing the operational risk
risiko operasional yaitu: management tools, namely:
a. Risk and Control Self Assessment (RCSA) melalui Operational a. The Risk and Control Self Assessment (RCSA) through the
Risk Focus (ORCUS), dipergunakan untuk mengidentifikasi Mantap Operational Risk Integrated System (MORIS), used to
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Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
dan menilai risiko yang melekat pada aktivitas dan menilai identify and to assess any risks inherent in activities as well as
kualitas kontrol. Melalui penggunaan RCSA, unit kerja dapat to evaluate the quality of controls. By using RCSA, a working
mengidentifikasi serta menilai risiko dan kontrol yang ada dan unit can identify and assess any existing risks and controls as
membuat rencana untuk mitigasi risiko. well as develop plans for risk mitigation.
b. Risk Library, database risiko potensial dan risiko yang pernah b. Risk Library, a database of potential risks and risks that have
terjadi di Bank Mandiri Taspen lengkap dengan data frekuensi occurred at Bank Mandiri Taspen complete with data on the
kejadian serta dampaknya terhadap bank. frequency of events and their impact on the bank.
Risiko Hukum Legal Risk
Risiko hukum adalah risiko akibat tuntutan hukum dan/atau Legal risks are risks due to lawsuits and /or weaknesses in juridical
kelemahan aspek yuridis. Pengelolaan risiko hukum antara lain aspects. Legal risk management is performed among others
dilakukan dengan mendokumentasi, mengelola kelengkapan dan by documenting, managing the completeness and validity of
keabsahan dokumen, meminimalisir kerugian/biaya yang terkait documents, minimizing losses/costs associated with legal cases,
dengan kasus hukum dan menghindari pelanggaran terhadap and avoiding violations of banking regulations and legal provisions.
regulasi perbankan dan ketentuan hukum.
Risiko hukum inheren dinilai berdasarkan potensial kerugian atas The inherent legal risk is assessed based on the potential losses
kasus-kasus yang terjadi di Bank Mandiri Taspen dan Perusahaan on cases occurring in Bank Mandiri Taspen which are in litigation
Anak yang sedang dalam proses di pengadilan dibagi dengan divided by Bank Mandiri Taspen capital. The parameters used to
modal Bank Mandiri Taspen dan modal konsolidasian. Parameter calculate potential losses on cases that are in court are the basis
yang digunakan untuk menghitung potensial kerugian atas kasus of lawsuits (case positions), case values, and legal documentation.
yang sedang dalam proses di pengadilan adalah dasar gugatan
(kasus posisi), nilai perkara, dan dokumentasi hukum.
Risiko Stratejik Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan dalam pengambilan Strategic risks are risks due to inaccuracy in the taking and/or
dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan execution of a strategic decision as well as failure in anticipating
dalam mengantisipasi perubahan lingkungan bisnis. Pengelolaan changes in the business environment. Strategic risk management,
risiko stratejik antara lain dilakukan dengan mengoptimalkan sumber among others, is made by optimizing existing resources and
daya yang ada dan melakukan pengawasan terhadap realisasi monitoring the realization of Bank Business Plan (RBB), and
Rencana Bisnis Bank (RBB), dan melakukan penyesuaian kebijakan adjusting policies and procedures to external changes.
dan prosedur terhadap perubahan eksternal.
Pengelolaan risiko strategik dilakukan oleh unit perencanaan di Strategic risk management is carried out by the planning unit
bawah pengawasan aktif Direktur Finance, Risk and Operations. under the active supervision of the Director of Finance, Risk &
Manajemen Risiko Strategik dilakukan melalui serangkaian proses Operations. Strategic Risk Management is carried out through a
perencanaan strategis (planning and bugeting) yang mencangkup series of strategic planning processes (planning and budgeting)
penyelarasan strategi perusahaan dengan strategi unit serta target that include the adjustment of corporate strategy to a unit strategy
bankwide. Dokumen perencanaan strategis meliputi: and bankwide targets. Strategic planning documents include:
• Corporate Plan, disusun 5 (lima) tahun sekali. • Corporate Plan, compiled every 5 (five) years.
• Business Plan, disusun 1 (satu) tahun sekali. • Business Plan, compiled once a year.
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko strategic mengacu pada The implementation of strategic risk management refers to
Pedoman Penerapan Manajemen Risiko serta kebijakan dan the Risk Management Implementation Guidelines as well as
prosedur terkait lainnya. other related policies and procedures.
b. Proses b. Process
Mekanisme untuk mengukur kemajuan yang dicapai dari The mechanism for measuring the progress achieved from an
rencana bisnis yang ditetapkan dengan membandingkan established business plan is made by comparing the targets to
target dengan realisasi bisnis perusahaan secara bulanan, the company’s business realization on a monthly, quarterly,
triwulanan dan semesteran. and semiannual basis.
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Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko akibat Bank tidak mematuhi Compliance risks are risks due to the Bank’s failure to comply
dan/atau tidak melaksanakan peraturan perundang undangan with and/or not to enforce the applicable laws and regulations.
dan ketentuan yang berlaku. Risiko kepatuhan melekat pada The compliance risks are attached to the Bank’s risks related
risiko Bank yang terkait pada peraturan perundang-undangan to legislation and other applicable provisions such as the Legal
dan ketentuan lainnya yang berlaku seperti Batas Maksimum Lending Limit (BMPK), loan restructuring, Know Your Customers
Pemberian Kredit (BMPK), restrukturisasi kredit, Know Your (KYC), and a commitment to certain provisions.
Customers (KYC) dan komitmen terhadap ketentuan tertentu.
Manajemen risiko kepatuhan dilakukan oleh unit kepatuhan Compliance risk management is carried out by the compliance
(compliance) di bawah pengawasan aktif Direktur Compliance unit under the active supervision of Compliance Director, Legal
and Control. and Human Capital.
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko kepatuhan mengacu pada Implementation of compliance risk management refers to
pedoman manajemen risiko dan Kebijakan Kepatuhan Bank risk management guidelines and the Bank Mandiri Taspen
Mandiri Taspen (KKBS). Compliance Policy (KKBS).
b. Proses b. Process
Dalam rangka efektifitas pelaksanaan fungsi kepatuhan In order to effectively implement the compliance function
dalam mendukung pertumbuhan bisnis yang sehat dan to support a healthy and sustainable business growth, the
berkelanjutan, Unit Kepatuhan melakukan proses manajemen Compliance Unit performs a compliance risk management
risiko kepatuhan berupa: process in the form of:
- Memberikan pendapat/analisis kepatuhan terhadap - Provide opinion/analysis of compliance with the
penyusunan kebijakan dan prosedur apakan sudah sesuai formulation of policies and procedures whether they are
dengan ketentuan atau peraturan perundang-undangan in accordance with the applicable provisions or laws and
yang berlaku. regulations.
- Memberikan analisis dampak peraturan eksternal. - Provide an analysis of the impact of external regulations.
- Melakukan analisa kepatuhan terhadap rencana produk - Perform compliance analysis on new product and activity
dan aktivitas baru plans.
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko akibat menurunnya tingkat Reputation risks are risks due to the decrease of shareholder
kepercayaan pemegang saham yang bersumber dari persepsi confidence stemming from negative perceptions of the Bank. The
negatif terhadap Bank. Bank akan merespon secara aktif apabila Bank will respond actively in the event of a negative publication
timbul publikasi negatif sehingga hal-hal yang mungkin berpotensi so that any matters that may potentially harm the Bank can be
merugikan Bank dapat dideteksi lebih awal. detected earlier.
Manajemen risiko reputasi dilakukan oleh Unit Corporate Secretary The reputation risk management is performed by the Corporate
and Legal. Beberapa hal yang dilakukan dalam mengelola Secretary and Legal unit. In carrying out the reputation risk
risiko reputasi unit kesekretariatan melakukan manajemen management, the secretarial unit is managing news coverage,
pemberitaan, melakukan pengelolaan dalam monitoring opini/ managing in monitoring opinions/comments in mass media, and
komentar di media masa dan melakukan pengelolaan komplain/ managing complaints of customers.
keluhan nasabah.
a. Kebijakan dan Prosedur a. Policies and Procedures
Implementasi manajemen risiko reputasi mengacu pada The implementation of reputation risk management refers to
pedoman penerapan manajemen risiko serta kebijakan dan the Risk Management Implementation Guidelines as well as
prosedur lainnya. other policies and procedures.
b. Proses b. Process
Proses yang dilakukan dalam mengelola risiko reputasi antara The Process undertaken in managing reputational risks
lain melakukan monitoring dan evaluasi terhadap keluhan, include monitoring and evaluation of complaints, comments,
komentar dan masukan yang berkembang dimedia masa dan and inputs developed in the mass media and the selection of
pemilihan strategi dalam merespon opini yang berkembang. strategies in responding to developing opinions.
PT Bank Mandiri Taspen
318
Laporan Tahunan 2024
Page 321
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Penerapan Manajemen Permodalan Implementation of Integrated Capital
Terintegrasi Management
Modal merupakan sumber dukungan keuangan dalam Capital is the source of financial support in entire activities
pelaksanaan aktivitas secara keseluruhan, cushion untuk implementation, cushion to absorb unexpected losses, and safety
menyerap kerugian yang tidak terduga (unexpected losses), dan net in critical condition. Capital adequacy is able to increase
jaring pengaman (safety net) dalam kondisi krisis. Kecukupan stakeholders’ trust. In accordance with the Regulation of FSA
modal yang memadai dapat meningkatkan kepercayaan (OJK) No.26/POJK.03/2015 dated December 4, 2015, on the
pemangku kepentingan (stakeholders). Sesuai Peraturan Otoritas Mandatory to Provide Integrated Minimum Capital Adequacy for
Jasa Keuangan (OJK) No. 26/POJK.03/2015 tanggal 4 Desember Financial Conglomeration, the Bank has implemented integrated
2015 tentang Kewajiban Penyediaan Modal Minimum Terintegrasi capital management in order to maintain public trust and improve
Bagi Konglomerasi Keuangan, Bank telah melakukan penerapan its entire businesses. Several measures that have been conducted
manajemen permodalan terintegrasi terhadap dalam rangka by the Bank as Main Entity to implement integrated capital
menjaga kepercayaan masyarakat dan meningkatkan usaha management are:
secara keseluruhan. Langkah-Langkah yang telah dilakukan Bank
sebagai Entitas Utama untuk mengimplementasikan penerapan
manajemen permodalan terintegrasi antara lain:
1. Sosialisasi dan koordinasi dengan Perusahaan Anak dan 1. Socialization and coordination with Subsidiaries and Partner
Perusahaan Berelasi. Companies.
2. Penyusunan Kebijakan dan Pedoman Umum Kewajiban 2. Preparation of General Policy and Guidelines on the Mandatory
Penyediaan Modal Minimum Terintegrasi. to Provide Integrated Minimum Capital Adequacy; and.
3. Penyusunan Laporan Kecukupan Permodalan Terintegrasi 3. Preparation of Report of Integrated Capital Adequacy for the
untuk pertama kalinya pada posisi Desember 2015 kepada first time as of December 2015 to the authority.
pihak otoritas.
Pengungkapan Kuantitatif Praktik Quantitative Disclosure of Risk
Manajemen Risiko Management Practices
1) Pengungkapan Kualitas Kredit atas Aset 1) Disclosure of Credit Quality of Assets
Tabel Pengungkapan Kualitas Kredit atas Aset Bank Secara Individu Posisi 31 Desember 2024
Table of Disclosure of Credit Quality of Individual Bank Assets as of December 31, 2024
(dalam jutaan Rupiah / in IDR million)
Nilai Tercatat Bruto
CKPN CKPN
Gross Carrying Value
CKPN
Nilai Bersih
(Pendekatan
Tagihan yang Tagihan yang (a+b-c)
Stage 2 dan IRB)
Uraian Telah Jatuh Belum Jatuh Net Value
Stage 3 Stage 1 CKPN (IRB
Description Tempo Tempo (a+b-c)
Stage 2 and Stage 1 Approach)
Matured Unmatured
Stage 3
Receivables Receivables
a b c d e f g
Kredit
1 175,406 46,086,009 817,514 169,710 647,804 45,443,901
Credit
Surat Berharga
2 - 12,490,558 - - - 12,490,558
Securities
Transaksi Rekening
Administratif
3 - 1,621 - - - 1,621
Administrative
Account Transactions
4 Total 175,406 58,578,188 817,514 169,710 647,804 57,936,080
PT Bank Mandiri Taspen
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2024 Annual Report
Page 322
2) Pengungkapan Mutasi Kredit dan Surat Berharga yang 2) Disclosure of Mutation of Loans and Matured Securities
Telah Jatuh Tempo
Tabel Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo Bank Secara Individu Posisi 31 Desember 2024
Table of Disclosure of Mutation of Loans and Matured Securities of Banks Individually as of December 31, 2024
(dalam jutaan Rupiah / in IDR million)
Uraian
Description
a
Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan terakhir
1 158,641
Loans and Securities that have matured in the last reporting period
Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir
2 166,393
Loans and Securities that have matured in the last reporting period
Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo
3 9,551
Loans and securities returned to unmatured receivables
Nilai hapus buku
4 183,078
Write-off value
Perubahan lain
5 43,001
Other changes
Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan (1+2-3-4+5)
6 175,406
Loans and Matured Securities at the end of the reporting period (1+2-3-4+5)
3) Pengungkapan Tambahan terkait Kualitas Kredit atas 3) Additional Disclosures related to Loan Quality of Assets
Aset
Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah Posisi 31 Desember 2024
Table of Disclosure of Net Claims by Region as of December 31, 2024
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
Kategori December 31, 2024
Portofolio Tagihan Bersih Berdasarkan Wilayah
No
Portfolio Net Claims by Region
Category Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan Kepada
Pemerintah
1 - - - - - - - - - 18,185,493
Claims to
Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - - - - - - -
Claims to Public
Sector Entities
Tagihan Kepada -
Bank Pembangunan
Multilateral
dan Lembaga
Internasional
3 Claims on - - - - - - - - - - -
Multilateral
Development
Banks and
International
Agencies
Tagihan Kepada
4 Bank - - - - - - - - - 47,978
Claims on Banks
Kredit Beragun
Rumah Tinggal
5 Residential 2,319 3,372 14,537 2,252 1,952 2,040 14,921 1,901 5,038 48,334
mortgage backed
loans
Kredit Beragun
Properti Komersial
6 Commercial - - - - - - - - - -
Property Backed
Loans
Kredit Pegawai
atau Pensiunan
7 6,213,016 4,892,580 4,509,469 3,367,512 3,746,642 5,095,576 4,674,122 3,820,621 9,475,230 45,794,767
Employee or
Retirement Loans
PT Bank Mandiri Taspen
320
Laporan Tahunan 2024
Page 323
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
Kategori December 31, 2024
Portofolio Tagihan Bersih Berdasarkan Wilayah
No
Portfolio Net Claims by Region
Category Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan Kepada
Usaha Mikro, Usaha
Kecil, dan Portofolio
Ritel
8 14,725 7,585 17,175 15,656 11,012 17,226 196,060 3,912 14,357 297,707
Tagihan Kepada
Claims on Micro,
Small, and Retail
Portfolios
Tagihan Kepada
Korporasi
9 5,551 2,623 30,308 15,379 998 57,660 16,016 4,359 4,511 148,928
Claims on
Corporations
Tagihan yang Telah
Jatuh Tempo
10 12,389 3,358 6,635 3,204 3,372 5,605 4,019 6,778 17,238 62,599
Claims That Have
Been Due Date
Aset Lainnya
11 - - - - - - - - - 1,016,959
Other Assets
Eksposur di Unit
Syariah
12 - - - - - - - - - -
Exposure in the
Sharia Unit
Total 6,248,000 4,909,519 4,578,124 3,404,004 3,763,976 5,178,107 4,905,138 3,837,571 9,516,374 65,602,766
Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah Posisi 31 Desember 2023
Table of Disclosure of Net Claims by Region as of December 31, 2023
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
Kategori December 31, 2023
Portofolio Tagihan Bersih Berdasarkan Wilayah
No
Portfolio Net Claims by Region
Category Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan Kepada
Pemerintah
1 - - - - - - - - - 12,310,753
Claims to
Government
Tagihan Kepada
Entitas Sektor Publik
2 - - - - - - - - - -
Claims to Public
Sector Entities
Tagihan Kepada -
Bank Pembangunan
Multilateral
dan Lembaga
Internasional
3 Claims on - - - - - - - - - - -
Multilateral
Development
Banks and
International
Agencies
Tagihan Kepada
4 Bank - - 11,004 - - - - - - 214,298
Claims on Banks
Kredit Beragun
Rumah Tinggal
5 Residential 2,142 3,383 16,346 2,362 1,442 1,132 14,373 2,001 4,869 48,049
mortgage backed
loans
Kredit Beragun
Properti Komersial
6 Commercial - - - - - - - - - -
Property Backed
Loans
Kredit Pegawai
atau Pensiunan
7 5,571,624 4,338,333 4,147,576 2,978,472 3,294,057 4,558,806 4,336,879 3,354,113 8,419,896 40,999,757
Employee or
Retirement Loans
PT Bank Mandiri Taspen
321
2024 Annual Report
Page 324
31 Desember 2023
Kategori December 31, 2023
Portofolio Tagihan Bersih Berdasarkan Wilayah
No
Portfolio Net Claims by Region
Category Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan Kepada
Usaha Mikro, Usaha
Kecil, dan Portofolio
Ritel
8 1,788 1,668 7,771 5,579 4,112 7,970 170,168 568 7,788 207,414
Tagihan Kepada
Claims on Micro,
Small, and Retail
Portfolios
Tagihan Kepada
Korporasi
9 4,027 3,192 28,279 3,830 2,466 2,547 5,190 2,398 4,527 56,456
Claims on
Corporations
Tagihan yang Telah
Jatuh Tempo
10 5,740 2,314 3,059 2,427 1,795 3,547 1,427 2,545 8,396 31,249
Claims That Have
Been Due Date
Aset Lainnya
11 - - - - - - - - - 1,038,915
Other Assets
Eksposur di Unit
Syariah
12 - - - - - - - - - -
Exposure in the
Sharia Unit
Total 5,585,322 4,348,889 4,214,035 2,992,671 3,303,872 4,574,002 4,528,037 3,361,625 8,445,476 54,906,889
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Table of Disclosure of Net Claims by Remaining Contract Time
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Tagihan Bersih Bedasarkan Sisa Jangka Waktu Kontrak
Disclosure of Net Claims by Remaining Contract Time
Kategori Portofolio
No
Portfolio Category > 1 Tahun > 3 Tahun
Non
sampai dengan sampai dengan
<1 Tahun >5 Tahun Kontraktual
3 Tahun 5 Tahun Total
<1 Year >5 Years Non
> 1 Year to 3 > 3 Years to 5
Contractual
Years Years
Tagihan Kepada Pemerintah
1 - - - - 18,185,493 18,185,493
Claims to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - - - -
Claims to Public Sector Entities
Tagihan Kepada - Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 - - - - - -
Claims on - Multilateral
Development Banks and
International Agencies
Tagihan Kepada Bank
4 - - - - 47,978 47,978
Claims on Banks
Kredit Beragun Rumah Tinggal
5 79 1,168 2,642 44,445 - 48,334
Residential mortgage backed loans
Kredit Beragun Properti Komersial
6 - - - - - -
Commercial Property Backed Loans
Kredit Pegawai atau Pensiunan
7 172,456 811,626 1,548,234 43,262,450 - 45,794,767
Employee or Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 34,384 171,143 36,823 55,357 - 297,707
Tagihan Kepada Claims on Micro,
Small, and Retail Portfolios
Tagihan Kepada Korporasi
9 109,368 497 1,021 26,520 11,523 148,929
Claims on Corporations
PT Bank Mandiri Taspen
322
Laporan Tahunan 2024
Page 325
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Tagihan Bersih Bedasarkan Sisa Jangka Waktu Kontrak
Disclosure of Net Claims by Remaining Contract Time
Kategori Portofolio
No
Portfolio Category > 1 Tahun > 3 Tahun
Non
sampai dengan sampai dengan
<1 Tahun >5 Tahun Kontraktual
3 Tahun 5 Tahun Total
<1 Year >5 Years Non
> 1 Year to 3 > 3 Years to 5
Contractual
Years Years
Tagihan yang Telah Jatuh Tempo
10 325 1,036 1,622 59,617 - 62,599
Claims That Have Been Due Date
Aset Lainnya
11 - - - - 1,016,959 1,016,959
Other Assets
Eksposur di Unit Syariah
12 - - - - - -
Exposure in the Sharia Unit
Total 316,613 985,470 1,590,341 43,448,389 19,261,953 65,602,767
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Table of Disclosure of Net Claims by Remaining Contract Time
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2023
Tagihan Bersih Bedasarkan Sisa Jangka Waktu Kontrak
Disclosure of Net Claims by Remaining Contract Time
Kategori Portofolio
No
Portfolio Category > 1 Tahun > 3 Tahun
Non
sampai dengan sampai dengan
<1 Tahun >5 Tahun Kontraktual
3 Tahun 5 Tahun Total
<1 Year >5 Years Non
> 1 Year to 3 > 3 Years to 5
Contractual
Years Years
Tagihan Kepada Pemerintah
1 - - - - 12,310,753 12,310,753
Claims to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - - - -
Claims to Public Sector Entities
Tagihan Kepada - Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 - - - - - -
Claims on - Multilateral
Development Banks and
International Agencies
Tagihan Kepada Bank
4 11,004 - - - 203,293 214,298
Claims on Banks
Kredit Beragun Rumah Tinggal
5 307 1,967 3,239 42,535 - 48,049
Residential mortgage backed loans
Kredit Beragun Properti Komersial
6 - - - - - -
Commercial Property Backed Loans
Kredit Pegawai atau Pensiunan
7 389,238 935,064 1,456,593 38,218,862 - 40,999,757
Employee or Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 85,647 93,775 5,009 22,982 - 207,414
Tagihan Kepada Claims on Micro,
Small, and Retail Portfolios
Tagihan Kepada Korporasi
9 14,166 611 1,268 21,065 - 37,110
Claims on Corporations
Tagihan Yang Telah Jatuh Tempo
10 494 775 1,713 28,267 - 31,249
Claims That Have Been Due Date
Aset Lainnya
11 - - - - 1,038,915 1,038,915
Other Assets
Eksposur di Unit Syariah
12 - - - - - -
Exposure in the Sharia Unit
Total 500,857 1,032,193 1,467,822 38,333,711 13,552,961 54,887,544
PT Bank Mandiri Taspen
323
2024 Annual Report
Page 326
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi
Table of Disclosure of Net Claims by Economy Sector
31 Desember 2024
December 31, 2024
Tagihan
Kepada - Bank
Pembangunan
Kredit
Tagihan Multilateral
Tagihan Beragun
Kepada Entitas dan Lembaga Tagihan
Kepada Rumah
Sektor Ekonomi Sektor Publik Internasional Kepada Bank
No Pemerintah Tinggal
Economic Sector Claims to Claims on - Claims on
Claims to Residential
Public Sector Multilateral Banks
Government mortgage
Entities Development
backed loans
Banks and
International
Agencies
Pertanian, Kehutanan dan Perikanan
1 - - - - -
Agriculture, Forestry and Fisheries
Pertambangan dan Penggalian
2 - - - - -
Mining and excavation
Industri Pengolahan
3 - - - - -
Processing industry
Pengadaan Listrik, Gas, Uap/Air Panas
dan Udara Dingin
4 - - - - -
Procurement of Electricity, Gas, Steam/
Hot Water and Cold Air
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah, dan Aktivitas Remediasi
5 Water Management, Wastewater - - - - -
Management, Waste Management
and Recycling Waste, and Remediation
Activities
Konstruksi
6 - - - - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil dan
Sepeda Motor
7 - - - - 116
Wholesale and Retail Trade; Repair
and Maintenance of Automobiles and
Motorcycles
Pengangkutan dan Pergudangan
8 - - - - -
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
Makan Minum
9 - - - - -
Provision of Accommodation and Food
and Drink
Informasi dan Komunikasi
10 - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - - -
Financial and Insurance Activities
Real Estat
12 - - - - -
Real Estat
Aktivitas Profesional, Ilmiah dan Teknis
13 Professional, Scientific and Technical - - - - -
Activities
PT Bank Mandiri Taspen
324
Laporan Tahunan 2024
Page 327
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Tagihan Kepada
Kredit Beragun Tagihan yang
Kredit Pegawai Usaha Mikro, Tagihan Eksposur di
Properti Telah Jatuh
atau Pensiunan Usaha Kecil, dan Kepada Unit Syariah
Komersial Tempo Aset Lainnya
Employee or Portofolio Ritel Korporasi Exposure in
Commercial Claims That Other Assets
Retirement Claims on Micro, Claims on the Sharia
Property Backed Have Been
Loans Small, and Retail Corporations Unit
Loans Due Date
Portfolios
- 7,234,179 517 - 8,675 - -
- 14,720 42 - 300 - -
- 317,484 1,867 56,298 330 - -
- 72 - - - - -
- 4,792 - - - - -
- 4,842 559 - - - -
- 10,074,824 160,950 2,146 14,767 - -
- 475,987 64 - 1,080 - -
- 8,606,236 4,481 277 11,067 - -
- 20,138 36 - 78 - -
- 148,534 - 5,008 259 - -
- 1,446 65 - - - -
- 3,387 - - - - -
PT Bank Mandiri Taspen
325
2024 Annual Report
Page 328
31 Desember 2024
December 31, 2024
Tagihan
Kepada - Bank
Pembangunan
Kredit
Tagihan Multilateral
Tagihan Beragun
Kepada Entitas dan Lembaga Tagihan
Kepada Rumah
Sektor Ekonomi Sektor Publik Internasional Kepada Bank
No Pemerintah Tinggal
Economic Sector Claims to Claims on - Claims on
Claims to Residential
Public Sector Multilateral Banks
Government mortgage
Entities Development
backed loans
Banks and
International
Agencies
Aktivitas Penyewaan dan Sewa Guna
Usaha Tanpa Hak Opsi, Ketenagakerjaan,
Agen Perjalanan dan Penunjang Usaha
Lainnya
14 - - - - -
Rental and Leasing Activities without
Option Rights, Employment, Travel
Agencies and Other Supporting
Businesses
Pendidikan
15 - - - - -
Education
Aktivitas Kesehatan Manusia dan
16 Aktivitas Sosial - - - - -
Human Health and Social Activities
Kesenian, Hiburan dan Rekreasi
17 - - - - -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
18 - - - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai
Pemberi Kerja; Aktivitas yang
Menghasilkan Barang dan Jasa oleh
Rumah Tangga yang Digunakan untuk
19 Memenuhi Kebutuhan Sendiri - - - - -
Activities of Households as Employers;
Activities that Produce Goods and
Services by Households Used to Meet
Their Own Needs
Rumah Tangga
20 - - - - 48,218
Household
Total 18,185,493 - - 47,978 48,334
PT Bank Mandiri Taspen
326
Laporan Tahunan 2024
Page 329
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Tagihan Kepada
Kredit Beragun Tagihan yang
Kredit Pegawai Usaha Mikro, Tagihan Eksposur di
Properti Telah Jatuh
atau Pensiunan Usaha Kecil, dan Kepada Unit Syariah
Komersial Tempo Aset Lainnya
Employee or Portofolio Ritel Korporasi Exposure in
Commercial Claims That Other Assets
Retirement Claims on Micro, Claims on the Sharia
Property Backed Have Been
Loans Small, and Retail Corporations Unit
Loans Due Date
Portfolios
- 4,172,701 109 - 4,737 - -
- 18,375 117 - -1 - -
- 74,436 12,064 - 235 - -
- 21,122 271 - - - -
- 2,455,048 1,480 141 3,122 - -
- 1,735,775 645 - 3,471 - -
- 10,410,667 114,441 73,536 14,478 - -
- 45,794,767 297,707 148,928 62,599 1,016,959 -
PT Bank Mandiri Taspen
327
2024 Annual Report
Page 330
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi
Table of Disclosure of Net Claims by Economy Sector
31 Desember 2023
December 31, 2023
Tagihan
Kepada - Bank
Pembangunan Kredit
Tagihan Tagihan Multilateral Beragun
Tagihan
Kepada Kepada Entitas dan Lembaga Rumah
Sektor Ekonomi Kepada Bank
No Pemerintah Sektor Publik Internasional Tinggal
Economic Sector Claims on
Claims to Claims to Public Claims on - Residential
Banks
Government Sector Entities Multilateral mortgage
Development Banks backed loans
and International
Agencies
Pertanian, Kehutanan dan Perikanan
1 - - - - -
Agriculture, Forestry and Fisheries
Pertambangan dan Penggalian
2 - - - - -
Mining and excavation
Industri Pengolahan
3 - - - - -
Processing industry
Pengadaan Listrik, Gas, Uap/Air Panas
dan Udara Dingin
4 - - - - -
Procurement of Electricity, Gas, Steam/
Hot Water and Cold Air
Pengelolaan Air, Pengelolaan Air
Limbah, Pengelolaan dan Daur Ulang
Sampah, dan Aktivitas Remediasi
5 Water Management, Wastewater - - - - -
Management, Waste Management
and Recycling Waste, and Remediation
Activities
Konstruksi
6 - - - - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil dan
Sepeda Motor
7 - - - - 116
Wholesale and Retail Trade; Repair
and Maintenance of Automobiles and
Motorcycles
Pengangkutan dan Pergudangan
8 - - - - -
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
Makan Minum
9 - - - - -
Provision of Accommodation and Food
and Drink
Informasi dan Komunikasi
10 - - - - -
Information and Communication
Aktivitas Keuangan dan Asuransi
11 - - - 11,004 -
Financial and Insurance Activities
Real Estat
12 - - - - -
Real Estat
Aktivitas Profesional, Ilmiah dan Teknis
13 Professional, Scientific and Technical - - - - -
Activities
PT Bank Mandiri Taspen
328
Laporan Tahunan 2024
Page 331
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Tagihan Kepada
Kredit Beragun Tagihan Yang
Usaha Mikro, Tagihan
Properti Kredit Pegawai Telah Jatuh Eksposur di
Usaha Kecil, dan Kepada
Komersial atau Pensiunan Tempo Aset Lainnya Unit Syariah
Portofolio Ritel Korporasi
Commercial Employee or Claims That Other Assets Exposure in the
Claims on Micro, Claims on
Property Backed Retirement Loans Have Been Due Sharia Unit
Small, and Retail Corporations
Loans Date
Portfolios
- 6,566,575 1,000 - 4,726 - -
- 12,487 8 - 190 - -
- 254,251 1,788 73 302 - -
- 274 - - - - -
- 3,872 31 - - - -
- 4,513 54 996 - - -
- 10,034,078 142,781 1,861 7,189 - -
- 323,263 40 - 769 - -
- 7,528,822 4,427 - 4,878 - -
- 18,700 28 - 127 - -
- 68,491 - - - - -
- 983 21 - - - -
- 1,929 12 - - - -
PT Bank Mandiri Taspen
329
2024 Annual Report
Page 332
31 Desember 2023
December 31, 2023
Tagihan
Kepada - Bank
Pembangunan Kredit
Tagihan Tagihan Multilateral Beragun
Tagihan
Kepada Kepada Entitas dan Lembaga Rumah
Sektor Ekonomi Kepada Bank
No Pemerintah Sektor Publik Internasional Tinggal
Economic Sector Claims on
Claims to Claims to Public Claims on - Residential
Banks
Government Sector Entities Multilateral mortgage
Development Banks backed loans
and International
Agencies
Aktivitas Penyewaan dan Sewa Guna
Usaha Tanpa Hak Opsi, Ketenagakerjaan,
Agen Perjalanan dan Penunjang Usaha
Lainnya
14 - - - - -
Rental and Leasing Activities without
Option Rights, Employment, Travel
Agencies and Other Supporting
Businesses
Pendidikan
15 - - - - -
Education
Aktivitas Kesehatan Manusia dan
16 Aktivitas Sosial - - - - -
Human Health and Social Activities
Kesenian, Hiburan dan Rekreasi
17 - - - - -
Arts, Entertainment and Recreation
Aktivitas Jasa Lainnya
18 - - - - -
Other Service Activities
Aktivitas Rumah Tangga sebagai Pemberi
Kerja; Aktivitas yang Menghasilkan
Barang dan Jasa oleh Rumah Tangga
yang Digunakan untuk Memenuhi
19 Kebutuhan Sendiri - - - - -
Activities of Households as Employers;
Activities that Produce Goods and
Services by Households Used to Meet
Their Own Needs
Rumah Tangga
20
Household
- - - - 48,049
Total 12,310,753 - - 214,298 48,049
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 333
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2023
December 31, 2023
Tagihan Kepada
Kredit Beragun Tagihan Yang
Usaha Mikro, Tagihan
Properti Kredit Pegawai Telah Jatuh Eksposur di
Usaha Kecil, dan Kepada
Komersial atau Pensiunan Tempo Aset Lainnya Unit Syariah
Portofolio Ritel Korporasi
Commercial Employee or Claims That Other Assets Exposure in the
Claims on Micro, Claims on
Property Backed Retirement Loans Have Been Due Sharia Unit
Small, and Retail Corporations
Loans Date
Portfolios
- 3,282,324 141 - 2,953 - -
- 18,200 47 - - - -
- 60,701 12,662 - 559 - -
- 18,218 556 - - - -
- 2,048,539 2,433 18 1,966 - -
- 1,757,483 1,936 - 1,516 - -
- 8,996,054 39,448 34,163 6,076 - -
- 40,999,757 207,414 56,456 31,249 1,038,915 -
PT Bank Mandiri Taspen
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2024 Annual Report
Page 334
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Table of Disclosure of Net Claims by Remaining Contract Time
(dalam jutaan Rupiah / in IDR million)
Posisi 31 Desember 2024
December 31, 2024
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Disclosure of Net Claims by Remaining Contract Time
Kategori Portofolio
No.
Portfolio Category > 1 Tahun > 3 Tahun
Non
sampai dengan sampai dengan
< 1 Tahun > 5 Tahun Kontraktual
3 Tahun 5 Tahun Total
<1 Year >5 Years Non
> 1 Year to 3 > 3 Years to 5
Contractual
Years Years
a b c d e f g h
Tagihan kepada Pemerintah
1 - - - - 18,185,493 18,185,493
Claims to Government
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Claims to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
3 Internasional - - - - - -
Claims on - Multilateral Development
Banks and International Agencies
Tagihan kepada Bank
4 - - - - 47,978 47,978
Claims on Banks
Tagihan berupa Covered Bond
5 - - - - - -
Claims on Covered Bond
Tagihan kepada Perusahaan Efek
dan Lembaga Jasa Keuangan
Lainnya
6 - - - - - -
Claims on Securities Companies
and Other Financial Services
Institutions
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
7 - - - - - -
Claims in the form of Securities/
Subordinated Debt, Equity, and
Other Capital Instruments
Kredit Beragun Properti Rumah
8 Tinggal 79 1,168 2,642 44,445 - 48,334
Residential mortgage backed loans
Kredit Beragun Properti Komersial
9 - - - - - -
Commercial Property Backed Loans
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi
10 - - - - - -
Land Acquisition, Land Processing,
and Construction Loans
Kredit Pegawai atau Pensiunan
11 172,456 811,626 1,548,234 43,262,450 - 45,794,767
Employee or Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
12 34,384 171,143 36,823 55,357 - 297,707
Claims on Micro, Small, and Retail
Portfolios
Tagihan kepada Korporasi
13 109,368 497 1,021 26,520 11,523 148,929
Claims on Corporations
Tagihan yang Telah Jatuh Tempo
14 325 1,036 1,622 59,617 - 62,599
Claims That Have Been Due Date
Aset Lainnya
15 - - - - 1,016,959 1,016,959
Other Assets
Total 316,613 985,470 1,590,341 43,448,389 19,261,953 65,602,767
PT Bank Mandiri Taspen
332
Laporan Tahunan 2024
Page 335
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Table of Disclosure of Net Claims by Remaining Contract Time
(dalam jutaan Rupiah / in IDR million)
Posisi 31 Desember 2023
December 31, 2024
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Disclosure of Net Claims by Remaining Contract Time
Kategori Portofolio
No.
Portfolio Category > 1 Tahun > 3 Tahun
Non
sampai dengan sampai dengan
< 1 Tahun > 5 Tahun Kontraktual
3 Tahun 5 Tahun Total
<1 Year >5 Years Non
> 1 Year to 3 > 3 Years to 5
Contractual
Years Years
a b i j k l m n
Tagihan kepada Pemerintah
1 - - - - 12,310,753 12,310,753
Claims to Government
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Claims to Public Sector Entities
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
Internasional
3 - - - - - -
Claims on - Multilateral
Development Banks and
International Agencies
Tagihan kepada Bank
4 11,004 - - - 203,293 214,298
Claims on Banks
Tagihan berupa Covered Bond
5 - - - - - -
Claims on Covered Bond
Tagihan kepada Perusahaan Efek
dan Lembaga Jasa Keuangan
Lainnya
6 - - - - - -
Claims on Securities Companies
and Other Financial Services
Institutions
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
7 - - - - - -
Claims in the form of Securities/
Subordinated Debt, Equity, and
Other Capital Instruments
Kredit Beragun Properti Rumah
8 Tinggal 307 1,967 3,239 42,535 - 48,049
Residential mortgage backed loans
Kredit Beragun Properti Komersial
9 - - - - - -
Commercial Property Backed Loans
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi
10 - - - - - -
Land Acquisition, Land Processing,
and Construction Loans
Kredit Pegawai atau Pensiunan
11 389,238 935,064 1,456,593 38,218,862 - 40,999,757
Employee or Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
12 85,647 93,775 5,009 22,982 - 207,414
Claims on Micro, Small, and Retail
Portfolios
Tagihan kepada Korporasi
13 14,166 611 1,268 21,065 - 37,110
Claims on Corporations
Tagihan yang Telah Jatuh Tempo
14 494 775 1,713 28,267 - 31,249
Claims That Have Been Due Date
Aset Lainnya
15 - - - - 1,038,915 1,038,915
Other Assets
Total 500,857 1,032,193 1,467,822 38,333,711 13,552,961 54,887,544
PT Bank Mandiri Taspen
333
2024 Annual Report
Page 336
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah
Table of Disclosure of Receivables and Provisions by Region
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Keterangan Tagihan Berdasarkan Wilayah
No
Information Claims by Sector
Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan
1 6,239,655 4,893,000 4,570,962 3,397,868 3,756,719 5,164,213 4,909,551 3,829,232 9,500,214 46,261,415
Claims
Tagihan yang
mengalami
2 54,913 23,632 39,923 23,835 28,628 36,402 59,165 29,724 79,955 376,177
penurunan nilai
Impaired claim
a. Belum jatuh
tempo 24,811 12,600 19,749 11,754 16,030 20,944 43,715 14,073 37,096 200,772
a. Not yet due
b. Telah jatuh
tempo 30,102 11,032 20,174 12,082 12,598 15,457 15,450 15,651 42,859 175,406
a. Has been due
3 CKPN - Stage 1 87,721 67,826 63,607 44,450 49,991 69,244 81,880 52,441 130,644 647,804
4 CKPN - Stage 2 6,861 2,876 4,144 3,625 3,827 4,511 19,846 2,906 8,307 56,903
5 CKPN - Stage 3 17,713 7,674 13,539 8,877 9,225 9,852 11,432 8,873 25,621 112,806
Tagihan yang
6 dihapus buku 56,500 26,479 33,073 23,806 27,859 32,780 33,449 25,794 65,795 325,535
Written-off Claims
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah
Table of Disclosure of Receivables and Provisions by Region
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Keterangan Tagihan Berdasarkan Wilayah
No
Information Claims by Sector
Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution Distribution
Total
I II III IV V VI VII VIII IX
Tagihan
1 5,588,109 4,341,699 4,190,482 2,990,222 3,307,188 4,570,969 4,564,728 3,358,459 8,438,932 41,350,787
Claims
Tagihan yang
mengalami
penurunan nilai
2 (impaired) (Kol 49,513 24,420 34,334 21,073 30,150 34,280 78,939 19,383 59,843 351,936
2B-5+1-2ARestru)
Impaired claim (Kol
2B-5+1-2ARestru)
a. Belum jatuh
tempo 17,393 9,328 16,919 9,083 13,841 15,428 62,234 5,056 21,063 170,346
a. Not yet due
b. Telah jatuh
tempo 32,120 15,092 17,414 11,990 16,309 18,852 16,705 14,327 38,779 181,590
a. Has been due
3 CKPN - Stage 1 115,311 88,529 83,903 60,946 65,421 93,686 111,875 63,550 165,146 848,365
4 CKPN - Stage 2 6,809 4,784 5,029 4,958 7,317 7,818 47,392 3,296 8,832 96,236
5 CKPN - Stage 3 26,380 12,778 14,355 9,564 14,515 15,305 15,279 11,782 30,384 150,341
Tagihan yang
6 dihapus buku 59,652 28,152 63,659 20,490 24,626 44,186 55,911 24,601 56,116 377,393
Written-off Claims
PT Bank Mandiri Taspen
334
Laporan Tahunan 2024
Page 337
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi
Table of Disclosure of Claims and Reserves by Economic Sector
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Tagihan yang Mengalami
Penurunan Nilai
Tagihan yang
Impaired claims
Sektor Ekonomi Tagihan CKPN CKPN CKPN Dihapus buku
No
Economic Sector Claims Stage 1 Stage 2 Stage 3 Written-off
Belum Jatuh Telah Jatuh
Claims
Tempo Tempo
Not yet due Has been due
Pertanian, Kehutanan
dan Perikanan
1 7,229,427 23,165 27,820 110,016 5,821 19,144 57,966
Agriculture, Forestry and
Fisheries
Pertambangan dan Penggalian
2 15,354 99 577 117 99 277 -
Mining and excavation
Industri Pengolahan
3 375,013 2,748 434 2,563 598 103 628
Processing industry
Pengadaan Listrik, Gas, Uap/
Air Panas dan Udara Dingin
4 Procurement of Electricity, 71 - - 0 - - -
Gas, Steam/Hot Water and
Cold Air
Pengelolaan Air, Pengelolaan
Air Limbah, Pengelolaan dan
Daur Ulang Sampah, dan
Aktivitas Remediasi
5 Water Management, 4,766 - - 117 - - -
Wastewater Management,
Waste Management and
Recycling Waste, and
Remediation Activities
Konstruksi
6 5,393 123 - 55 20 - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 10,251,810 57,750 50,602 211,177 20,106 35,834 107,455
Wholesale and Retail Trade;
Repair and Maintenance of
Automobiles and Motorcycles
Pengangkutan
dan Pergudangan
8 476,335 3,080 2,191 3,593 447 1,111 1,931
Transportation and
Warehousing
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 8,606,211 29,243 33,128 126,435 7,911 22,061 61,322
Provision of Accommodation
and Food and Drink
Informasi dan Komunikasi
10 Information and 20,165 - 102 92 - 24 -
Communication
Aktivitas Keuangan dan
Asuransi
11 153,135 60 341 443 9 82 -
Financial and Insurance
Activities
12 Real Estat 1,701 264 - 39 199 - -
Aktivitas Profesional, Ilmiah
dan Teknis
13 3,369 - - 41 - - -
Professional, Scientific and
Technical Activities
PT Bank Mandiri Taspen
335
2024 Annual Report
Page 338
31 Desember 2024
December 31, 2024
Tagihan yang Mengalami
Penurunan Nilai
Tagihan yang
Impaired claims
Sektor Ekonomi Tagihan CKPN CKPN CKPN Dihapus buku
No
Economic Sector Claims Stage 1 Stage 2 Stage 3 Written-off
Belum Jatuh Telah Jatuh
Claims
Tempo Tempo
Not yet due Has been due
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan dan Penunjang
Usaha Lainnyaa
14 4,164,659 13,935 10,426 37,546 2,831 5,688 16,137
Rental and Leasing Activities
without Option Rights,
Employment, Travel Agencies
and Other Supporting
Businesses
Pendidikan
15 19,051 171 598 258 56 599 97
Education
Aktivitas Kesehatan Manusia
dan Aktivitas Sosial
16 90,754 12,730 479 954 4,343 244 1,198
Human Health and Social
Activities
Kesenian, Hiburan dan Rekreasi
17 Arts, Entertainment and 21,335 368 - 129 44 - -
Recreation
Aktivitas Jasa Lainnya
18 2,453,871 8,922 8,395 25,271 2,197 5,273 15,743
Other Service Activities
Aktivitas Rumah Tangga
sebagai Pemberi Kerja;
Aktivitas yang Menghasilkan
Barang dan Jasa oleh Rumah
Tangga yang Digunakan untuk
19 Memenuhi Kebutuhan Sendiri 1,737,236 7,509 7,833 29,307 2,594 4,362 13,561
Activities of Households as
Employers; Activities that
Produce Goods and Services by
Households Used to Meet Their
Own Needs
Rumah Tangga
20 10,631,757 40,603 32,481 99,649 9,627 18,003 49,495
Household
Total 46,261,415 200,772 175,406 647,804 56,903 112,806 325,535
PT Bank Mandiri Taspen
336
Laporan Tahunan 2024
Page 339
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi
Table of Disclosure of Claims and Reserves by Economic Sector
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Tagihan yang Mengalami
Penurunan Nilai
Tagihan yang
Impaired claims
Sektor Ekonomi Tagihan CKPN CKPN CKPN Dihapus buku
No
Economic Sector Claims Stage 1 Stage 2 Stage 3 Written-off
Belum Jatuh Telah Jatuh
Claims
Tempo Tempo
Not yet due Has been due
Pertanian, Kehutanan
dan Perikanan
1 6,572,465 17,338 30,752 144,092 10,537 26,026 52,640
Agriculture, Forestry and
Fisheries
Pertambangan dan Penggalian
2 12,896 303 338 152 140 148 -
Mining and excavation
Industri Pengolahan
3 257,327 2,498 560 3,092 1,959 258 4,761
Processing industry
Pengadaan Listrik, Gas, Uap/
Air Panas dan Udara Dingin
4 272 - - 1 - - -
Procurement of Electricity, Gas,
Steam/Hot Water and Cold Air
Pengelolaan Air, Pengelolaan
Air Limbah, Pengelolaan dan
Daur Ulang Sampah, dan
Aktivitas Remediasi
5 Water Management, 3,881 - - 125 - - -
Wastewater Management,
Waste Management and
Recycling Waste, and
Remediation Activities
Konstruksi
6 5,616 132 - 85 82 - -
Construction
Perdagangan Besar dan Eceran;
Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 10,211,670 53,246 58,746 284,503 32,748 51,557 142,772
Wholesale and Retail Trade;
Repair and Maintenance of
Automobiles and Motorcycles
Pengangkutan
dan Pergudangan
8 324,137 641 2,158 3,734 285 1,390 1,849
Transportation and
Warehousing
Penyediaan Akomodasi dan
Penyediaan Makan Minum
9 7,533,609 23,337 30,578 163,610 11,353 25,700 68,319
Provision of Accommodation
and Food and Drink
Informasi dan Komunikasi
10 Information and 18,908 86 227 135 62 100 -
Communication
Aktivitas Keuangan
dan Asuransi
11 79,148 - - 380 - - -
Financial and Insurance
Activities
Real Estat
12 1,339 363 - 40 342 - -
Real Estat
Aktivitas Profesional, Ilmiah
dan Teknis
13 2,004 86 - 42 75 - 229
Professional, Scientific and
Technical Activities
PT Bank Mandiri Taspen
337
2024 Annual Report
Page 340
31 Desember 2023
December 31, 2023
Tagihan yang Mengalami
Penurunan Nilai
Tagihan yang
Impaired claims
Sektor Ekonomi Tagihan CKPN CKPN CKPN Dihapus buku
No
Economic Sector Claims Stage 1 Stage 2 Stage 3 Written-off
Belum Jatuh Telah Jatuh
Claims
Tempo Tempo
Not yet due Has been due
Aktivitas Penyewaan dan
Sewa Guna Usaha Tanpa Hak
Opsi, Ketenagakerjaan, Agen
Perjalanan dan Penunjang
Usaha Lainnya
14 3,278,612 8,355 10,256 45,198 3,134 7,304 11,905
Rental and Leasing Activities
without Option Rights,
Employment, Travel Agencies
and Other Supporting
Businesses
Pendidikan
15 18,853 651 97 382 609 97 -
Education
Aktivitas Kesehatan Manusia
dan Aktivitas Sosial
16 86,334 17,057 2,098 1,153 11,406 1,539 959
Human Health and Social
Activities
Kesenian, Hiburan dan Rekreasi
17 Arts, Entertainment and 18,678 - - 157 - - -
Recreation
Aktivitas Jasa Lainnya
18 2,053,856 8,530 9,793 32,436 4,800 7,828 16,972
Other Service Activities
Aktivitas Rumah Tangga
sebagai Pemberi Kerja; Aktivitas
yang Menghasilkan Barang dan
Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi
19 Kebutuhan Sendiri 1,760,100 4,831 8,577 40,217 2,079 7,062 23,208
Activities of Households as
Employers; Activities that
Produce Goods and Services by
Households Used to Meet Their
Own Needs
Rumah Tangga
20 9,111,081 32,893 27,408 128,828 16,624 21,332 53,780
Household
Total 41,350,787 170,346 181,590 848,365 96,236 150,341 377,393
PT Bank Mandiri Taspen
338
Laporan Tahunan 2024
Page 341
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tabel Pengungkapan Tagihan Berdasarkan Hari Tunggakan
Table of Disclosure of Bills by Days Arrears
(dalam jutaan Rupiah / in IDR million)
Posisi 31 Desember 2024
December 31, 2024
Tagihan Berdasarkan Hari Tunggakan
Jenis Eksposur Billing by Days in Arrears
No.
Exposure Type
> 90 hari sampai > 120 hari sampai
dengan 120 hari dengan 180 hari > 180 hari
Total
> 90 days until 120 > 120 days until > 180 days
days 180 days
Kredit yang termasuk dalam Tagihan
1 yang Telah Jatuh Tempo 69,121 53,572 52,713 175,406
Loans included in Matured Receivables
Surat Berharga yang termasuk dalam
Tagihan yang Telah Jatuh Tempo
2 - - - -
Securities included in Matured
Receivables
Total 69,121 53,572 52,713 175,406
Tabel Pengungkapan Tagihan Berdasarkan Hari Tunggakan
Table of Disclosure of Bills by Days Arrears
(dalam jutaan Rupiah / in IDR million)
Posisi 31 Desember 2023
December 31, 2023
Tagihan Berdasarkan Hari Tunggakan
Jenis Eksposur Billing by Days in Arrears
No.
Exposure Type
> 90 hari sampai > 120 hari sampai
dengan 120 hari dengan 180 hari > 180 hari
Total
> 90 days until 120 > 120 days until 180 > 180 days
days days
Kredit yang termasuk dalam Tagihan
1 yang Telah Jatuh Tempo 56,456 53,307 67,397 177,160
Loans included in Matured Receivables
Surat Berharga yang termasuk dalam
Tagihan yang Telah Jatuh Tempo
2 - - - -
Securities included in Matured
Receivables
Total 56,456 53,307 67,397 177,160
PT Bank Mandiri Taspen
339
2024 Annual Report
Page 342
4) Pengungkapan Tambahan terkait Perlakuan terhadap 4) Additional Disclosures on the Treatment of Troubled
Aset Bermasalah Assets
Tabel Pengungkapan Aset Performing dan Non Performing Bank Secara Individu Posisi 31 Desember 2024
Table of Disclosure of Performing and Non Performing Assets of Individual Bank as of December 31, 2024
(dalam jutaan Rupiah / in IDR million)
Non Performing (Kualitas KL, D, M)
Non Performing (KL, D, M Quality)
Performing Tagihan yang Tidak Mengalami Penurunan Nilai
(Kualitas L dan DPK) Unimpaired Receivables
Performing Tagihan yang Mengalami
(L dan DPK Quality) Penurunan Nilai
Memiliki Tunggakan Memiliki Tunggakan
Impaired Receivables
> 90 Hari 90 Hari
>90 days arrears 90 days arrears
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat
Bruto Bruto Bruto Bruto
CKPN CKPN CKPN CKPN
Gross Carrying Gross Carrying Gross Carrying Gross Carrying
Value Value Value Value
a b c d e f g h
Surat Berharga
1 12,490,558 - - - - - - -
Securities
Kredit
2 46,086,009 704,707 175,406 112,806 - - - -
Loans
a. Korporasi
- - - - - - - -
a. Corporate
b. Ritel
46,086,009 704,707 175,406 112,806 - - - -
b. Retail
Transaksi Rekening
Administratif
3 Administrative 1,621 - - - - - - -
Account
Transactions
Tabel Pengungkapan Aset Restrukturisasi Performing dan Non-Performing Bank Secara Individu Posisi 31 Desember 2024
Table of Disclosure of Performing and Non Performing Restructuring Assets of Individual Bank as of December 31, 2024
(dalam jutaan Rupiah / in IDR million)
Performing Non Performing
(Kualitas L dan DPK) (Kualitas KL, D, M)
Stage 1 Stage 2 Stage 3
Performing Non Performing
(L dan DPK Quality) (KL, D, M Quality)
Nilai Nilai Nilai Nilai Nilai
Tercatat Tercatat Tercatat Tercatat Tercatat
Bruto Bruto Bruto Bruto Bruto CKPN
CKPN CKPN CKPN CKPN
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Value Value Value Value Value
a b c d e f g h i j
Surat Berharga
1 - - - - - - - - - -
Securities
Kredit
2 43,018 17,294 1,723 1,399 - - 43,018 17,294 1,723 1,399
Loans
a. Korporasi
- - - - - - - - - -
a. Corporate
b. Ritel
43,018 17,294 1,723 1,399 - - 43,018 17,294 1,723 1,399
b. Retail
Transaksi Rekening
Administratif
3 Administrative 280 - - - - - - - - -
Account
Transactions
PT Bank Mandiri Taspen
340
Laporan Tahunan 2024
Page 343
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
MITIGASI RISIKO KREDIT DENGAN MENGGUNAKAN CREDIT RISK MITIGATION USING A STANDARDIZED
PENDEKATAN STANDAR APPROACH
Uraian terkait pengungkapan tagihan bersih berdasarkan bobot A description of the disclosure of net charge-offs by risk weight
risiko setelah memperhitungkan dampak mitigasi risiko kredit dan after taking into account the impact of credit risk mitigation
pengungkapan tagihan bersih dan teknik mitigasi risiko kredit and the disclosure of net charge-offs and credit risk mitigation
diuraikan sebagai berikut. techniques are described below.
5) Pengungkapan Kuantitatif terkait Teknik MRK 5) Quantitative Disclosures related to MRK Techniques
Tabel Pengungkapan Kuantitatif terkait Teknik MRK Posisi Desember 2024
Table of Quantitative Disclosure Related to MRK Techniques as of December 2024
(dalam jutaan Rupiah / in IDR million)
Tagihan yang Dijamin
Tagihan yang Tidak Tagihan yang Tagihan yang dengan Garansi,
Tagihan yang
Dijamin dengan Dijamin dengan Dijamin dengan Penjaminan dan/atau
Dijamin dengan
Teknik MRK Teknik MRK Agunan Asuransi Kredit
Derivatif Kredit
Receivables not Receivables Receivables Receivables Secured
Receivables Secured
secured by MRK Secured by MRK Secured by by Guarantees,
by Loan Derivatives
techniques Techniques Collateral Guarantees and/or
Loan Insurance
a b c d e
Kredit
1 45,323,914 119,987 - -
Loan
Surat Berharga
2 12,490,558 - - -
Securities
3 Total 57,814,472 119,987 - -
Kredit dan Surat
Berharga yang Telah
4 Jatuh Tempo 175,406 - - -
Matured Loans and
Securities
6) Pengungkapan Eksposur Risiko Kredit dan Dampak 6) Disclosure of Loan Risk Exposure and Impact of MRK
Teknik MRK Techniques
Tabel Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK
Table of Disclosure of Loan Risk Exposure and Impact of MRK Techniques
(dalam jutaan Rupiah / in IDR million)
Tagihan Bersih Sebelum
Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK
penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before
Net Receivables After Application of ATMR and Average Risk Weight
Application of FKK and MRK
FKK and MRK Techniques
Techniques
Kategori Portofolio
Portfolio Category Laporan Posisi Laporan Posisi Rata-Rata Bobot
Keuangan Keuangan Risiko (e/(c+d))
TRA TRA ATMR
Financial Financial Position Average Risk Weight
Position Report Report (e/(c+d))
a b c d e f
Tagihan kepada Pemerintah
1 18,185,493 - 18,185,493 - - 0%
Claims to Government
Tagihan kepada Entitas
Sektor Publik
2 - - - - - 0%
Claims to Public Sector
Entities
Tagihan kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 - - - - - 0%
Claims on - Multilateral
Development Banks and
International Agencies
PT Bank Mandiri Taspen
341
2024 Annual Report
Page 344
Tagihan Bersih Sebelum
Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK
penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before
Net Receivables After Application of ATMR and Average Risk Weight
Application of FKK and MRK
FKK and MRK Techniques
Techniques
Kategori Portofolio
Portfolio Category Laporan Posisi Laporan Posisi Rata-Rata Bobot
Keuangan Keuangan Risiko (e/(c+d))
TRA TRA ATMR
Financial Financial Position Average Risk Weight
Position Report Report (e/(c+d))
a b c d e f
Tagihan kepada Bank
4 47,978 - 47,978 - 9,596 20%
Claims on Banks
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lain 1)
Claims on Securities - - - - - 0%
Companies and Other
Financial Services
Institutions 1)
Tagihan berupa Covered
5 Bond - - - - - 0%
Claims on Covered Bond
Tagihan kepada Korporasi -
Eksposur Korporasi Umum 2)
6 Claims on Corporates 148,929 480 148,929 192 149,121 100%
- General Corporate
Exposure 2)
Tagihan kepada perusahaan
efek dan lembaga jasa
keuangan lain 3)
- - - - - 0%
Claims on securities
companies and other
financial services institutions
Eksposur Pembiayaan
Khusus 4) - - - - - 0%
Special Financing Exposure 4)
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
7 - - - - - 0%
Claims in the form of
Securities/Subordinated
Debt, Equity, and Other
Capital Instruments
Tagihan kepada Usaha
Mikro, Usaha Kecil, dan
8 Portofolio Ritel 10,060,483 1,141 9,940,496 456 7,455,714 75%
Claims on Micro, Small, and
Retail Portfolios
Kredit Beragun Properti
9 - - - - 0%
Property Backed Loans
Kredit Beragun Properti
Rumah Tinggal yang
Pembayarannya Tidak
Bergantung Secara Material
pada Arus Kas Properti 48,334 - 48,334 - 17,183 36%
Residential property-backed
loans whose repayment is
not materially dependent on
property cash flows
PT Bank Mandiri Taspen
342
Laporan Tahunan 2024
Page 345
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tagihan Bersih Sebelum
Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK
penerapan FKK dan Teknik MRK ATMR dan Rata-Rata Bobot Risiko
Net Receivables Before
Net Receivables After Application of ATMR and Average Risk Weight
Application of FKK and MRK
FKK and MRK Techniques
Techniques
Kategori Portofolio
Portfolio Category Laporan Posisi Laporan Posisi Rata-Rata Bobot
Keuangan Keuangan Risiko (e/(c+d))
TRA TRA ATMR
Financial Financial Position Average Risk Weight
Position Report Report (e/(c+d))
a b c d e f
Kredit Beragun Properti
Rumah Tinggal yang
Pembayarannya Bergantung
Secara Material pada Arus
Kas Properti - - - - - 0%
Residential Property Backed
Loans whose Payments
Depend Materially on
Property Cash Flows
Kredit Beragun Properti
Komersial yang
Pembayarannya Tidak
Bergantung Secara Material
pada Arus Kas Properti
- - - - - 0%
Commercial Property-
Backed Loans whose
Payments are Not Materially
Dependent on Property
Cash Flows
Kredit Beragun Properti
Komersial yang
Pembayarannya Bergantung
Secara Material pada Arus
Kas Properti - - - - - 0%
Commercial Property-
Backed Loans whose
Payments Depend Materially
on Property Cash Flows
Kredit Pengadaan Tanah,
Pengolahan Tanah, dan
Konstruksi
- - - - - 0%
Land Acquisition,
Land Processing, and
Construction Loans
Tagihan yang Telah Jatuh
10 Tempo 62,600 - 62,600 - 62,617 100%
Matured Receivables
Aset Lainnya
11 1,016,959 - 1,016,959 - 879,577 86%
Other Assets
12 Total 29,570,776 1,621 29,450,789 648 8,573,808 29%
PT Bank Mandiri Taspen
343
2024 Annual Report
Page 346
7) Pengungkapan Eksposur berdasarkan Kelas Aset dan 8) Disclosure by Asset Class and Risk Weighting Exposure
Bobot Risiko
Tabel Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko
Table of Disclosure by Asset Class and Risk Weighting Exposure
(dalam jutaan Rupiah / in IDR million)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 0% 20% 50% 100% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Pemerintah
1 18.165.403 - - - - - 18.165.403
Claims to Government
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 20% 50% 100% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Entitas
Sektor Publik
2 - - - - - -
Claims to Public Sector
Entities
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 0% 20% 30% 50% 100% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Bank
Pembangungan Multilateral
dan Lembaga Internasional
3 - - - - - - - -
Claims on - Multilateral
Development Banks and
International Agencies
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 20% 30% 40% 50% 75% 100% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Bank
4 47.978 - - - - - - - 47.978
Claims on Banks
Tagihan kepada Perusahaan
Efek dan Lembaha Jasa
Keuangan Lain 1)
Claims on Securities - - - - - - - - -
Companies and Other
Financial Services Institutions
1)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 10% 15% 20% 25% 35% 50% 100%
Lainnya
Net Receivables After
Portfolio Category Other
Application of FKK and
MRK Techniques
Tagihan berupa Covered
5 Bond - - - - - - - - -
Claims on Covered Bond
PT Bank Mandiri Taspen
344
Laporan Tahunan 2024
Page 347
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 20% 50% 65%5) 75% 80% 85% 100% 130% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Korporasi
Umum 2)
6 - - - - - - 149.409 - - - 149.409
Claims on General
Corporations 2)
Tagihan kepada
perusahaan efek dan
lembaga jasa keuangan
lain 3)
- - - - - - - - - - -
Claims on securities
companies and other
financial services
institutions 3)
Eksposur Pembiayaan
Khusus 4)
- - - - - - - - - - -
Special Financing
Exposure 4)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 100% 150% 250% 400% 5)
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas dan
Instrumen Modal Lainnya
7 - - - - - -
Claims in the form of
Securities/Subordinated
Debt, Equity, and Other
Capital Instruments
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 45% 75% 85% 100%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan kepada Usaha
Mikro, Usaha Kecil dan
8 Portofolio Ritel - 10.061.624 9.940.952
Claims on Micro, Small,
and Retail Portfolios
PT Bank Mandiri Taspen
345
2024 Annual Report
Page 348
Kategori Portofolio 0% 5) 20% 25% 30% 35% 40% 45% 50%
Portfolio Category
Kredit Beragun Properti
9 - 11.613 4.264 9.749 - 7.495 - 13.885
Property Backed Loans
Kredit Beragun Properti Rumah Tinggal
yang Pembayarannya Tidak Bergantung
Secara material pada Arus Kas Properti
- 11.613 4.264 9.749 - 7.495 - 13.885
Residential property-backed loans whose
repayment were not materially dependent
on property cash flows
tanpa pendekatan pembagian kredit 5)
- - - -
without credit sharing approach 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin) 5)
-
with the credit sharing approach
(secured) 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin) 5)
- - - - -
with the credit sharing approach
(secured) 5)
Kredit Beragun Properti Rumah Tinggal
yang Pembayarannya Bergantung Secara
Material pada Arus Kas Properti
- - -
Residential Property Backed Loans whose
Payments Depend Materially on Property
Cash Flows
Kredit Beragun Properti Komersial yang
Pembayarannya Tidak Bergantung Secara
Material pada Arus Kas Prosperti
- - - - -
Commercial Property-Backed Loans whose
Payments were Not Materially Dependent
on the Cash Flows of the Properties
tanpa pendekatan pembagian kredit 5)
- - - - -
without credit sharing approach 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin) 5)
with the credit sharing approach
(secured) 5)
dengan menggunakan pendekatan
pembagian kredit (dijamin) 5)
- - - - -
with the credit sharing approach
(secured) 5)
Kredit Beragun Properti Komersial yang
Pembayarannya Bergantung Secara
Material pada Arus Kas Properti
Commercial Property-Backed Loans whose
Payments Depend Materially on Property
Cash Flows
Kredit Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi 5)
Land Acquisition, Land Processing, and
Construction Loans 5)
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 50% 100% 150%
Lainnya
Net Receivables After
Portfolio Category Others
Application of FKK and
MRK Techniques
Tagihan yang Telah Jatuh
10 tempo 304,00 61.958,00 338,00 0 62.600,00
Matured Receivables
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 349
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
Tagihan Bersih Setelah
FKK dan Teknik MRK
Lainnya
60% 65% 70% 75% 85% 90% 100% 105% 110% 150% Net Receivables After
Others
Application of FKK and
MRK Techniques
- - 1.328 - - - - - - - - 48.334
- - 1.328 - - - - - - - 48.334
- - - - - - - -
- -
- - - - -
- - - - - -
- - - - - - - -
- - - - -
- - -
- - - - - -
- - - - - -
- - - -
Tagihan Bersih Setelah
FKK dan Teknik MRK
Kategori Portofolio 0% 20% 100% 150% 1250% 5)
Lainnya
Net Receivables After
Portfolio Category Other
Application of FKK and
MRK Techniques
Aset Lainnya
11 116.239,00 0 972.893,00 0 0 0 1.089.222,20
Other Assets
PT Bank Mandiri Taspen
347
2024 Annual Report
Page 350
Tagihan Bersih Tagihan Bersih TRA Tagihan Bersih
Laporan Posisi (sebelum (Setelah pengenaan
Bobot Risiko Keuangan pengenaan FKK) Rata-Rata FKK FKK dan Teknik MRK)
No
Risk Weight Statement of TRA Net Receivables FKK Average “Net Receivables
Financial Position Net (Before Application (After Application of FKK
Receivable of FKK) and MRK Techniques)”
1 < 40% 18.375,426 - 18.375.426
2 40%-70% 23.012 - 23.012
3 75% 10.000,463 1.141 40% 10.060.939
4 85% - - -
5 90%-100% 1.183.780 480 40% 1.183.927
6 105%-130% - - -
7 150% 338 - 338
8 250% - - -
9 400% - - -
10 1250% - - -
Total Tagihan Bersih
11 29.643.039 1.621 29.643.687
Total Net Receivables
TRANSAKSI SEKURITISASI SECURIZATION TRANSACTIONS
Uraian transaksi sekuritisasi dan ringkasan aktivitas transaksi Description of securitization transaction and summary of
sekuritisasi - bank bertindak sebagai kreditur asal dijabarkan securitization transaction activities - the bank acts as the loanor of
sebagai berikut. origin as explained below.
Tabel Transaksi Sekuritisasi – Bank Secara Individual
Table of Securitization Transactions – Bank Individually
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
Nlai aset yang disekuritisasi yang
Laba/Rugi
Eksposur Sekuritisasi Nilai aset yang mengalami penurunan nilai
No dari aktivitas Pengurangan
Securitization Exposures disekuritisasi Value of Impaired Securitize
sekuritas ATMR Modal
Value of
Profit/ RWA Capital
Securitized Telah jatuh Belum jatuh
Loss from Reduction
Asset tempo tempo
Securitization
Matured Unmatured
Bank bertindak sebagai
kreditur asal Jenis eksposur
(contoh: tagihan beragun
rumah tinggal)
1 - - - - - -
The Bank acts as the Creditor
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai
penyedia kredit pendukung
a. Fasilitas Penanggung
risiko pertama
Jenis ekposur (contoh:
tagihan beragun rumah
2 tinggal) - - - - - -
The Bank acts as a Supporting
Credit Provider
a. First Risk Insurer Facility
Type of exposure
(example: bills secured by
residential houses)
PT Bank Mandiri Taspen
348
Laporan Tahunan 2024
Page 351
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
Nlai aset yang disekuritisasi yang
Laba/Rugi
Eksposur Sekuritisasi Nilai aset yang mengalami penurunan nilai
No dari aktivitas Pengurangan
Securitization Exposures disekuritisasi Value of Impaired Securitize
sekuritas ATMR Modal
Value of
Profit/ RWA Capital
Securitized Telah jatuh Belum jatuh
Loss from Reduction
Asset tempo tempo
Securitization
Matured Unmatured
b. Fasilitas penaggung risiko
kedua
Jenis eksposur (contoh:
tagihan beragun rumah
tinggal) - - - - - -
b. Second risk insurance facility
Type of exposure (example:
claims secured by
residential houses)
Bank bertindak sebagai
penyedia fasilitas likuiditas
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
3 The Bank acts as a liquidity - - - - - -
facility provider
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai
penyedia jasa
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
4 - - - - - -
The Bank acts as a Service
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai bank
kustodian
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
5 The bank acts as a custodian - - - - - -
bank
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai
pemodal
a. Senior tranche
Jenis eksposur (contoh:
tagihan beragun rumah
tinggal)
b. Junior tranche
Jenis eksposur (contoh:
tagihan beragun rumah
6 tinggal) - - - - - -
Banks act as financiers
a. Senior tranche
Type of exposure
(example: claims secured
by residential houses)
b. Junior tranche
Type of exposure
(example: claims secured
by residential houses))
Total - - - - - -
PT Bank Mandiri Taspen
349
2024 Annual Report
Page 352
Tabel Transaksi Sekuritisasi – Bank Secara Individual
Table of Securitization Transactions – Bank Individually
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
Nlai aset yang disekuritisasi yang
Laba/Rugi
Eksposur Sekuritisasi Nilai aset yang mengalami penurunan nilai
No dari aktivitas Pengurangan
Securitization Exposures disekuritisasi Value of Impaired Securitize
sekuritas ATMR Modal
Value of
Profit/ RWA Capital
Securitized Telah jatuh Belum jatuh
Loss from Reduction
Asset tempo tempo
Securitization
Matured Unmatured
Bank bertindak sebagai
kreditur asal
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
1 - - - - - -
The Bank acts as the Creditor
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai
penyedia kredit pendukung
a. Fasilitas Penanggung
risiko pertama
Jenis ekposur (contoh:
tagihan beragun rumah
tinggal) - - - - - -
The Bank acts as a Supporting
Credit Provider
a. First Risk Insurer Facility
Type of exposure
(example: bills secured by
2
residential houses)
b. Fasilitas penaggung risiko
kedua
Jenis eksposur (contoh:
tagihan beragun rumah
tinggal)
- - - - - -
b. Second risk insurance
facility
Type of exposure
(example: claims secured
by residential houses)
Bank bertindak sebagai
penyedia fasilitas likuiditas
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
3 The Bank acts as a liquidity - - - - - -
facility provider
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai
penyedia jasa
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
4 - - - - -
The Bank acts as a Service
Type of exposure (example:
claims secured by residential
houses)
Bank bertindak sebagai bank
kustodian
Jenis eksposur (contoh: tagihan
beragun rumah tinggal)
5 The bank acts as a custodian - - - - - -
bank
Type of exposure (example:
claims secured by residential
houses)
PT Bank Mandiri Taspen
350
Laporan Tahunan 2024
Page 353
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2023
December 31, 2023
Nlai aset yang disekuritisasi yang
Laba/Rugi
Eksposur Sekuritisasi Nilai aset yang mengalami penurunan nilai
No dari aktivitas Pengurangan
Securitization Exposures disekuritisasi Value of Impaired Securitize
sekuritas ATMR Modal
Value of
Profit/ RWA Capital
Securitized Telah jatuh Belum jatuh
Loss from Reduction
Asset tempo tempo
Securitization
Matured Unmatured
Bank bertindak sebagai
pemodal
a. Senior tranche
Jenis eksposur (contoh:
tagihan beragun rumah
tinggal)
b. Junior tranche
Jenis eksposur (contoh:
tagihan beragun rumah
6 tinggal) - - - - - -
Banks act as financiers
a. Senior tranche
Type of exposure
(example: claims secured
by residential houses)
b. Junior tranche
Type of exposure
(example: claims secured
by residential houses)
Total - - - - - -
Pengungkapan Ringkasan Aktivitas Transaksi Sekuritisasi Bank Bertindak Sebagai Kreditur Asal - Bank secara Individual
Table of Disclosure of Summary of Securitization Transaction Activities of Banks Acting as Original Creditor - Bank
Individually
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Kategori Portofolio
No Nilai Aset yang Keuntungan Nilai Aset yang
Portfolio Category Keuntungan
Disekuritisasi (Kerugian) Penjualan Disekuritisasi
(Kerugian) Penjualan
Securitized Income (Loss) on Securitized Asset
Income (Loss) on Sales
Asset Value Sales Value
Tagihan Kepada Pemerintah
1 - - - -
Claims to Government
Tagihan Kepada Entitas Sektor Publik
2 - - - -
Claims to Public Sector Entities
Tagihan Kepada Bank
Pembangunan Multilateral dan
3 Lembaga Internasional - - - -
Claims on Multilateral Developmet
Banks and International Agencies
Tagihan Kepada Bank
4 - - - -
Claims on Banks
Kredit Beragun Rumah Tinggal
5 - - - -
Residential mortgage backed loans
Kredit Beragun Properti Komersial
6 - - - -
Commercial Property Backed Loans
Kredit Pegawai/Pensiunan
7 - - - -
Employee or Retirement Loans
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
8 - - - -
Claims on Micro, Small, and Retail
Portfolios
Tagihan Kepada Korporasi
9 - - - -
Claims on Corporations
PT Bank Mandiri Taspen
351
2024 Annual Report
Page 354
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Kategori Portofolio
No Nilai Aset yang Keuntungan Nilai Aset yang
Portfolio Category Keuntungan
Disekuritisasi (Kerugian) Penjualan Disekuritisasi
(Kerugian) Penjualan
Securitized Income (Loss) on Securitized Asset
Income (Loss) on Sales
Asset Value Sales Value
Aset Lainnya
10 - - - -
Other Assets
Eksposur di Unit Usaha Syariah
11 (apabila ada) - - - -
Exposure in the Sharia Unit (if any)
Total - - - -
8) Pengungkapan kuantitatif Risiko Pasar dengan
menggunakan metode standar 8) Quantitative Disclosure of Market Risk by using
Uraian terkait Risiko Pasar dengan menggunakan metode Standardized Method
standar dijabarkan sebagai berikut. The description related to Market Risk by using Standardized
Method is as follows.
Risiko Pasar Menggunakan Metode Standar
Market Risk Using Standardized Method
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Jenis Risiko
No Bank Bank
Type of Risk
Beban Modal ATMR Beban Modal ATMR
Capital Charge RWA Capital Charge RWA
Risiko Suku Bunga
1 - - - -
Interest Rate Risk
a. Risiko Spesifik
- - - -
a. Specific Risk
b. Risiko Umum
- - - -
b. General Risk
Risiko Nilai Tukar
2 - - - -
Exchange Rate Risk
Risiko Ekuitas
3 - - - -
Equity Risk
Risiko Komoditas
4 - - - -
Commodity Risk
Risiko Option
5 - - - -
Option Risk
Total - - - -
PT Bank Mandiri Taspen
352
Laporan Tahunan 2024
Page 355
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
9) Pengungkapan Kuantitatif Risiko Operasional
Risiko Operasional 9) Quantitative Disclosure of Operational Risk
Operational Risk
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
Modal Modal
Pendekatan Faktor Faktor
Minimum Minimum
yang Komponen Pengali Komponen Pengali
Risiko Risiko
No Digunakan Indikator Kerugian Indikator Kerugian
Operasional Operasional
Approach Bisnis (KIB) Internal ATMR Bisnis (KIB) Internal ATMR
(MMRO) (MMRO)
Used Components (FPKI) RWA Components (FPKI) RWA
Minimum Minimum
of Business Internal Loss of Business Internal Loss
Operational Operational
Indicators Multiplier Indicators Multiplier
Risk Capital Risk Capital
Factor (FPKI) Factor (FPKI)
(MMRO) (MMRO)
Pendekatan
Indikator Dasar
1 - - - - - - -
Basic Indicator
Approach
Pendekatan
Standar
2 181,917 1.00000000 181,917 2,273,959 125,866 1.00000000 125,866 1,573,320
Standard
Approach
Total 181,917 1.00000000 181,917 2,273,959 125,866 1.00000000 125,866 1,573,320
10) Profil Maturitas Rupiah
Uraian Profil Maturitas Rupiah dan Valas di tahun 2024 dan 10) IDR Maturity Profile
2023 dijabarkan sebagai berikut. Description of IDR and Foreign Currency Maturity Profiles in
2024 and 2023 is ellaborated as follows.
Tabel Profil Maturitas Rupiah Tahun 2024
Table of IDR Maturity Profile in 2024
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
> 6 Bulan
> 1 Bulan > 3 Bulan
Pos-Pos Saldo Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
I. Neraca / Balance Sheet
A. Aset / Asset
Kas
1. 137,382 137,382 - - - -
Cash
Penempatan pada Bank
2. Indonesia 10,604,031 5,302,015 - - - -
Placement with Bank
Penempatan pada bank
lain
3. 47,978 47,978 - - - -
Placement with other
banks
Surat Berharga
4. 12,490,558 2,995,176 - 679,199 902,036 7,914,147
Securities **)
Kredit Yang Diberikan
5. 46,278,962 17,547 83,215 54,992 155,373 45,950,288
Loans
PT Bank Mandiri Taspen
353
2024 Annual Report
Page 356
31 Desember 2024
December 31, 2024
> 6 Bulan
> 1 Bulan > 3 Bulan
Pos-Pos Saldo Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
Tagihan Lainnya
6. 1,277,381 1,277,381 - - - -
Others Receivables
Lain-lain
7. - - - - - -
Others
Total Aset
70,836,292 9,777,479 83,215 734,191 1,057,409 53,864,435
Total Asset
B. Kewajiban / Obligations
Dana Pihak Ketiga
1. 75,019,021 26,433,419 17,567,894 3,992,179 535,748 295,308
Third Party Funds
Kewajiban kepada Bank
Indonesia
2. - - - - - -
Obligations to Bank
Indonesia
Kewajiban kepada bank
Lain
3. 755,053 755,053 - - - -
Obligations to Other
Banks
Surat Berharga yang
4. Diterbitkan 1,199,092 - - - - 1,199,092
Securities issued
Pinjaman yang Diterima
5. 5,750,000 500,000 500,000 2,000,000 500,000 2,250,000
Borrowings
Kewajiban Lainnya
6. 225,077 225,077 - - - -
Obligations Others
Lain-Lain
7. - - - - - -
Others
Total Kewajiban
82,948,243 27,913,549 18,067,894 5,992,179 1,035,748 3,744,400
Total Obligations
Selisih Aset dengan
Kewajiban dalam
Neraca
C. (12,111,952) (18,136,070) (17,984,680) (5,257,988) 21,661 50,120,036
Difference between
Assets and Liabilities
on the Balance Sheet
II. Rekening Administratif / Administrative Account
A. Tagihan Rekening Administratif / Administrative Account Receivables
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Tagihan Rekening
Administratif
- - - - - -
Total Administrative Account
Receivables
PT Bank Mandiri Taspen
354
Laporan Tahunan 2024
Page 357
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
> 6 Bulan
> 1 Bulan > 3 Bulan
Pos-Pos Saldo Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
B. Kewajiban Rekening Administratif / Obligations Administrative Account
Komitmen
1. 1,621 - 828 108 685 -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Kewajiban Rekening
Administratif
1,621 - 828 108 685 -
Total Obligations
Administrative Account
Selisih Tagihan dan
Kewajiban dalam
C. Rekening Administratif (1,621) - (828) (108) (685) -
Total Administrative
Account Receivables
Selisih [(IA-IB)+ (IIA-IIB)]
- (18,136,070) (17,985,508) (5,258,096) 20,976 50,120,036
Difference [(IA-IB)+ (IIA-IIB)]
Selisih Komulatif
- (36,480,982) (36,121,577) (41,379,673) (41,358,697) 8,761,338
Cumulative Difference
Tabel Profil Maturitas Rupiah Tahun 2023
Table of IDR Maturity Profile in 2023
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
I. Neraca / Balance Sheet
A. Aset / Asset
Kas
1. 115,187 115,187 - - - -
Cash
Penempatan pada Bank
2. Indonesia 3,574,053 3,574,053 - - - -
Placement with Bank
Penempatan pada bank
lain
3. 203,293 203,293 - - - -
Placement with other
banks
Surat Berharga
4. 8,578,847 - - 39,651 - 8,539,196
Securities **)
Kredit Yang Diberikan
5. 40,255,845 - - - 196,285 40,059,560
Loans
PT Bank Mandiri Taspen
355
2024 Annual Report
Page 358
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
Tagihan Lainnya
6. 7,815,190 7,815,190 - - - -
Others Receivables
Lain-lain
7.
Others
Total Aset
60,542,415 11,707,723 - 39,651 196,285 48,598,756
Total Asset
B. Kewajiban / Obligations
Dana Pihak Ketiga
1. 44,976,616 26,044,818 14,749,080 4,024,451 156,154 2,113
Third Party Funds
Kewajiban kepada Bank
Indonesia
2. - - - - - -
Obligations to Bank
Indonesia
Kewajiban kepada bank
Lain
3. 357,862 357,862 - - - -
Obligations to Other
Banks
Surat Berharga yang
4. Diterbitkan 2,297,565 - - - - 2,297,565
Securities issued
Pinjaman yang Diterima
5. 4,250,000 - - - - 4,250,000
Borrowings
Kewajiban Lainnya
6. 2,243,648 2,243,648 - - - -
Obligations Others
Lain-Lain
7. - - - - - -
Others
Total Kewajiban
54,125,691 28,646,328 14,749,080 4,024,451 156,154 6,549,678
Total Obligations
Selisih Aset dengan
Kewajiban dalam
Neraca
C. 6,416,724 (16,938,605) (14,749,080) (3,984,800) 40,131 42,049,078
Difference between
Assets and Liabilities
on the Balance Sheet
II. Rekening Administratif / Administrative Account
A. Tagihan Rekening Administratif / Administrative Account Receivables
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. 615,062 - - - - 615,062
Contingency
Total Tagihan Rekening
Administratif
615,062 - - - - 615,062
Total Administrative Account
Receivables
PT Bank Mandiri Taspen
356
Laporan Tahunan 2024
Page 359
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
B. Kewajiban Rekening Administratif / Obligations Administrative Account
Komitmen
1. 1,515 362 94 1.059 -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Kewajiban Rekening
Administratif
1,515 - 362 94 1.059 -
Total Obligations
Administrative Account
Selisih Tagihan dan
Kewajiban dalam
C. Rekening Administratif 613,547 - (362) (94) (1.059) 615,062
Total Administrative
Account Receivables
Selisih [(IA-IB)+ (IIA-IIB)]
7,030,271 (16,938,605) (14,749,442) (3,984,894) 39,072 42,664,140
Difference [(IA-IB)+ (IIA-IIB)]
115,187 115,187 7) Profil
- Maturitas Valas
- - -
Selisih Komulatif
3,574,053 3,574,053 - - - -
Cumulative Difference
11) Profil Maturitas Valas
Tabel Profil Maturitas Valas Tahun 2024
Table of Foreign Exchange Maturity Profile in 2024
(dalam jutaan Rupiah / in IDR million)
31 Desember 2024
December 31, 2024
> 6 Bulan
Saldo > 1 Bulan > 3 Bulan
Pos-Pos Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
I. Neraca / Balance Sheet
A. Aset / Asset
Kas
1. - - - - - -
Cash
Penempatan pada Bank
2. Indonesia - - - - - -
Placement with Bank
Penempatan pada bank
lain
3. - - - - - -
Placement with other
banks
Surat Berharga
4. - - - - - -
Securities **)
PT Bank Mandiri Taspen
357
2024 Annual Report
Page 360
31 Desember 2024
December 31, 2024
> 6 Bulan
Saldo > 1 Bulan > 3 Bulan
Pos-Pos Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
Kredit yang Diberikan
5. - - - - - -
Loans
Tagihan Lainnya
6. - - - - - -
Others Receivables
Lain-lain
7. - - - - - -
Others
Total Aset
- - - - - -
Total Asset
B. Kewajiban / Obligations
Dana Pihak Ketiga
1. - - - - - -
Third Party Funds
Kewajiban kepada Bank
Indonesia
2. - - - - - -
Obligations to Bank
Indonesia
Kewajiban kepada bank
Lain
3. - - - - - -
Obligations to Other
Banks
Surat Berharga yang
4. Diterbitkan - - - - - -
Securities issued
Pinjaman yang Diterima
5. - - - - - -
Borrowings
Kewajiban Lainnya
6. - - - - - -
Obligations Others
Lain-Lain
7. - - - - - -
Others
Total Kewajiban
- - - - - -
Total Obligations
Selisih Aset dengan
Kewajiban dalam
Neraca
C. - - - - - -
Difference between
Assets and Liabilities
on the Balance Sheet
II. Rekening Administratif / Administrative Account
A. Tagihan Rekening Administratif / Administrative Account Receivables
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Tagihan Rekening
Administratif
- - - - - -
Total Administrative Account
Receivables
PT Bank Mandiri Taspen
358
Laporan Tahunan 2024
Page 361
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2024
December 31, 2024
> 6 Bulan
Saldo > 1 Bulan > 3 Bulan
Pos-Pos Sampai sampai
No sampai sampai
Post Balance dengan 1 dengan 12
dengan 3 dengan 6 > 12 Bulan
Bulan Bulan
Bulan Bulan > 12 Months
Up to 1 > 6 Month
> 1 Month > 3 Month
month to 12
to 3 Months to 6 Months
Months
B. Kewajiban Rekening Administratif / Obligations Administrative Account
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Kewajiban Rekening
Administratif
- - - - - -
Total Obligations
Administrative Account
Selisih Tagihan dan
Kewajiban dalam
C. Rekening Administratif - - - - - -
Total Administrative
Account Receivables
Selisih [(IA-IB)+ (IIA-IIB)]
- - - - - -
Difference [(IA-IB)+ (IIA-IIB)]
Selisih Komulatif
- - - - - -
Cumulative Difference
Tabel Profil Maturitas Valas Tahun 2023
Table of Foreign Exchange Maturity Profile in 2023
(dalam jutaan Rupiah / in IDR million)
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
I. Neraca / Balance Sheet
A. Aset / Asset - - - - - -
Kas
1. - - - - - -
Cash
Penempatan pada Bank
2. Indonesia - - - - - -
Placement with Bank
Penempatan pada bank
lain
3. - - - - - -
Placement with other
banks
Surat Berharga
4. - - - - - -
Securities **)
PT Bank Mandiri Taspen
359
2024 Annual Report
Page 362
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
Kredit Yang Diberikan
5. - - - - - -
Loans
Tagihan Lainnya
6. - - - - - -
Others Receivables
Lain-lain
7. - - - - - -
Others
Total Aset
- - - - - -
Total Asset
Kewajiban /
B. - - - - - -
Obligations
Dana Pihak Ketiga
1. - - - - - -
Third Party Funds
Kewajiban kepada Bank
Indonesia
2. - - - - - -
Obligations to Bank
Indonesia
Kewajiban kepada bank
Lain
3. - - - - - -
Obligations to Other
Banks
Surat Berharga yang
4. Diterbitkan - - - - - -
Securities issued
Pinjaman yang Diterima
5. - - - - - -
Borrowings
Kewajiban Lainnya
6. - - - - - -
Obligations Others
Lain-Lain
7. - - - - - -
Others
Total Kewajiban
- - - - - -
Total Obligations
Selisih Aset dengan
Kewajiban dalam
Neraca
C. - - - - - -
Difference between
Assets and Liabilities
on the Balance Sheet
PT Bank Mandiri Taspen
360
Laporan Tahunan 2024
Page 363
Informasi Eksposur Risiko dan Permodalan
Information on Risk Exposure and Capitalization
31 Desember 2023
December 31, 2023
> 1 Bulan > 3 Bulan > 6 Bulan
Pos-Pos Saldo Sampai
No sampai sampai sampai
Post Balance dengan 1
dengan 3 dengan 6 dengan 12 > 12 Bulan
Bulan
Bulan Bulan Bulan > 12 Months
Up to 1
> 1 Month to > 3 Month to > 6 Month to
month
3 Months 6 Months 12 Months
II. Rekening Administratif / Administrative Account
A. Tagihan Rekening Administratif / Administrative Account Receivables
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Tagihan Rekening
Administratif
- - - - - -
Total Administrative Account
Receivables
B. Kewajiban Rekening Administratif / Obligations Administrative Account
Komitmen
1. - - - - - -
Commitment
Kontinjensi
2. - - - - - -
Contingency
Total Kewajiban Rekening
Administratif
- - - - - -
Total Obligations
Administrative Account
Selisih Tagihan dan
Kewajiban dalam
C. Rekening Administratif - - - - - -
Total Administrative
Account Receivables
Selisih [(IA-IB)+ (IIA-IIB)]
- - - - - -
Difference [(IA-IB)+ (IIA-IIB)]
Selisih Komulatif
- - - - - -
Cumulative Difference
PT Bank Mandiri Taspen
361
2024 Annual Report
Page 364
PT Bank Mandiri Taspen
362
Laporan Tahunan 2024
Page 365
06
Profil Perusahaan
Company Profile
SUMBER DAYA
MANUSIA
Human Capital
PT Bank Mandiri Taspen
363
2024 Annual Report
Page 366
Strategi Manajemen Sumber Daya Manusia
Strategy of Human Resource Management
Strategi Manajemen Sumber Daya Manusia merupakan pilar Human Resource Management Strategy is an important pillar
penting dalam menciptakan lingkungan kerja yang produktif, in creating a productive, happy, and growth-oriented work
bahagia dan berorientasi pada pertumbuhan. Sehingga kami environment. Thus, we focus on improving management as
berfokus untuk meningkatkan pengelolaan secara menyeluruh a whole to provide the best employee experience. Strategy of
agar dapat menghadirkan pengalaman terbaik pegawai (employee Human Resource Management in Bank Mandiri Taspen involves
experience). Strategi Manajemen Sumber Daya Manusia di 9 (nine) areas connected to each other to support employees’
Bank Mandiri Taspen meliputi 9 (sembilan) area yang saling convenience.
berhubungan satu dengan lainnya untuk mendukung kemudahan
pegawai.
Governance
(Policy &
Procedure)
HC
Information Recruitment
System
Performance Talent
Management Human Management
Capital
Management
Culture
Remuneration
Engagement
Organization Training
Development Development
Landasan ketentuan di Bank Mandiri Taspen selalu di-review secara The basic provisions at Bank Mandiri Taspen are always reviewed
berkala di antaranya Peraturan Perusahaan, Standar Prosedur dan periodically, including Company Regulations, Standard Procedures,
Petunjuk Teknis Sumber Daya Manusia. Hal ini dilakukan dalam and Technical Instructions for Human Resources. This is done to
upaya menjaga ketentuan yang dimiliki Bank agar tetap terkini dan keep the Bank’s regulations updated and always in accordance
selalu sesuai dengan ketentuan Undang-Undang Ketenagakerjaan with the provisions of the applicable Manpower Law and support
yang berlaku dan mendukung kebutuhan bisnis Bank. the Bank’s business needs.
PT Bank Mandiri Taspen
364
Laporan Tahunan 2024
Page 367
Sumber Daya Manusia
Human Resources
Dalam memenuhi kebutuhan bisnis Bank yang dinamis, Bank In meeting the Bank’s dynamic business needs, the Bank
menerapkan Strategic Recruitment Plan sebagai pedoman implements a Strategic Recruitment Plan as a guideline for
pemenuhan pegawai (rekrutmen) agar pemenuhan tepat, efisien employee recruitment so that the recruitment is precise, efficient,
dan sesuai dengan kebutuhan bisnis serta dinamika pasar dan and in line with current needs and organizational dynamics.
organisasi.
Berkembangnya organisasi, membutuhkan talenta-talenta hebat The development of organization requires great talents who
yang mampu memimpin organisasi ke arah yang lebih baik. can lead the organization to a better direction. Bank Mandiri
Bank Mandiri Taspen terus melakukan pengelolaan talenta dan Taspen continues to carry out talent management and succession
manajemen suksesi dalam upaya memastikan posisi kritikal management as an effort to ensure that critical positions are
terisi dengan talenta/suksesor internal yang berkualitas serta filled with quality internal talent/successors and to ensure that
memastikan pegawai pada seluruh level jabatan memiliki employees at all levels of positions have the same promotion
kesempatan promosi yang sama. opportunities.
Dalam upaya mendukung hal tersebut, Bank Mandiri Taspen To support this, Bank Mandiri Taspen carries out periodic salary
melakukan salary review berkala dan juga memastikan reviews and also ensures that insurance benefits are above the
peningkatan manfaat/benefit asuransi di atas rata-rata nilai pasar. average market value. Regarding the issue, it can expectedly drive
Atas hal tersebut, diharapkan dapat memacu semangat dan spirit and improve employee motivation and retention.
meningkatkan motivasi dan retensi pegawai.
Peningkatan kompetensi pegawai adalah kunci agar Bank dapat terus Improving employee competency is the key for the Bank to
menghadapi tantangan bisnis yang dinamis. Training Development face dynamic business challenges. Training Development is a
menjadi strategi dalam peningkatan skill dan kompetensi pegawai strategy for improving employee skills and competencies through
melalui program pengembangan kepada seluruh level pegawai development programs for all levels of employees in the form of
dalam bentuk pelatihan konvensional maupun pelatihan e-learning training and education at all levels according to business needs.
di seluruh lini disesuaikan dengan kebutuhan bisnis.
Kunci lainnya dalam menghadapi tantangan bisnis adalah Another key in facing business challenges is organizational
pengembangan organisasi yang selaras dengan perkembangan development that is in line with business developments and
bisnis dan regulasi. Bank Mandiri Taspen secara berkala me- regulations. Bank Mandiri Taspen periodically reviews the
review struktur organisasi yang kemudian dilakukan penyelarasan organizational structure which is then adjusted through reviewing
melalui review kebutuhan bisnis dan operasional. Dengan adanya business and operational needs. Organizational development is
pengembangan organisasi diharapkan dapat mengoptimalisasi serta expected to optimize and improve efficiency in the company’s
meningkatkan efisiensi dalam bisnis dan operasional perusahaan. business and operations.
Dalam upaya memperkuat budaya perusahaan, Bank Mandiri To strengthen the corporate culture, Bank Mandiri Taspen
Taspen secara konsisten menginternalisasi nilai-nilai AKHLAK consistently internalizes AKHLAK values through
various programs
melalui berbagai program dan kegiatan rutin yang bertujuan and routine activities that are aimed at increasing engagement
meningkatkan keterikatan (engagement) antara pegawai dan between employees and the Company. This initiative is designed
perusahaan. Inisiatif ini dirancang untuk menciptakan lingkungan to create a comfortable working environment, encourage
kerja yang nyaman, mendorong produktivitas, serta meningkatkan productivity, and improve employee welfare and happiness.
kesejahteraan dan kebahagiaan pegawai.
Pengelolaan kinerja pegawai telah sepenuhnya terdigitalisasi dan Employee performance management has been fully digitized and
dilakukan secara transparan melalui proses sesi diskusi antara is conducted transparently through a discussion session process
pegawai dengan atasan (1 on 1) serta moderasi performance between employees and superiors (1 on 1) and performance
appraisal. Proses ini melibatkan Unit Human Capital dan unit kerja appraisal moderation. This process encompasses the Human
terkait untuk memastikan objektivitas dan akuntabilitas dalam Capital Unit and related work units to ensure objectivity and
penilaian kinerja. accountability in performance assessments.
Seluruh tahapan didukung oleh Human Resource Information Those stages are reinforced by the Human Resource Information
System (HRIS), yang menghadirkan pengalaman self-service System (HRIS), which provides a self-service platform experience
platform bagi pegawai dalam mengakses informasi serta for employees to access information and submit various employee
mengajukan berbagai keperluan kepegawaian, sehingga needs, so that employee needs can be encountered more
kebutuhan pegawai dapat terpenuhi secara lebih efektif dan effectively and comprehensively.
menyeluruh.
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Kebijakan dan Pelaksanaan Manajemen
Sumber Daya Manusia
Policy and Implementation of Human Resource Management
Rekrutmen Recruitment
Kebijakan Policy
Kegiatan rekrutmen pegawai baru diatur pada ketentuan New employee recruitment activities are regulated by the
Standar Prosedur dan Petunjuk Teknis Sumber Daya Manusia provisions of Standard Procedures and Technical Instructions
yang mengacu kepada Undang-Undang Nomor 6 Tahun 2023 for Human Resources which refer to Law Number 6 of 2023
tentang Cipta Kerja. Kebutuhan dan dinamika bisnis mendorong concerning Job Creation. The existence of business needs and
perusahaan utuk menyediakan tenaga kerja yang memadai dynamics means that companies require sufficient workforce
guna mendukung aktivitas bisnis Bank. Dalam upaya memenuhi that can fulfill the Bank’s business activities. As an effort to meet
kebutuhan tenaga kerja, Bank Mandiri Taspen melaksanakan workforce needs, one thing that must be done is recruiting
rekrutmen pegawai yang capable dan kompeten di bidangnya. employees who are capable and competent in their fields. Bank
Bank Mandiri Taspen menerapkan rencana strategis pemenuhan Mandiri Taspen implements a Strategic Recruitment Plan which is
pegawai (Strategic Recruitment Plan), yaitu proses pemenuhan carried out in accordance with current and future business needs.
pegawai yang disesuaikan perkembangan bisnis terkini dan Employee satisfaction is conducted through pro-hire recruitment
proyeksi kedepan. Pemenuhan pegawai dilakukan melalui and the implementation of regular Officer Development Programs
rekrutmen pro hire dan pelaksanaan Officer Development Program (ODP), which are aimed at producing professional, competitive
(ODP) reguler, yang diarahkan untuk mencetak calon pemimpin and adaptive young leaders to deal with changes.
muda yang profesional, memiliki daya saing, dan adaptif terhadap
perubahan.
Pelaksanaan Rekrutmen Implementation of Recruitment
Pada 2024, telah dilakukan proses rekrutmen dengan detail In 2024, the recruitment process was carried out with the
sebagai berikut: following details:
No
Jenis Rekrutmen Kantor Pusat Kantor Cabang
Type of Recruitment Head Office Branch Offices
1 Pegawai / Employee 78 554
2 Officer Development Program 62 0
Total 140 554
Pelaksanaan rekrutmen dilakukan melalui proses yang selektif Recruitment is conducted through a selective process to produce
untuk menghasilkan pegawai yang kompeten, adaptif, suportif, competent, adaptive, supportive and capable employee to support
dan mampu mendukung tujuan bisnis Bank. the Bank’s business objectives.
Pengembangan Kompetensi Competency Development
Kebijakan Policy
Strategi pengembangan kompetensi SDM Bank Mandiri Taspen Bank Mandiri Taspen’s HR competency development strategy was
mempedomani ketentuan POJK No. 24 Tahun 2022 tentang guided by the Financial Services Authority Regulation (POJK) No.
Pengembangan Kualitas Sumber Daya Manusia Bank Umum dan 24 of 2022 concerning Development of the Quality of Human
Standar Prosedur Sumber Daya Manusia. Penyusunan program Resources for Commercial Banks and Standard Human Resources
pengembangan kompetensi SDM Bank Mandiri Taspen dilakukan Procedures. The preparation of Bank Mandiri Taspen’s HR
melalui proses Training Need Analysis (TNA). Masing-masing competency development program was carried out through the
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Sumber Daya Manusia
Human Resources
Divisi akan menyampaikan pelatihan yang dibutuhkan meliputi Training Need Analysis (TNA) process. Each Division provided
bidang teknis, non teknis, dan kepemimpinan melalui: the required training covering technical, non-technical, and
leadership areas through:
• Sertifikasi Kompetensi Kerja di Sektor Perbankan. • Job Competency Certification in the Banking Sector.
• Sertifikasi Kompetensi selain Sertifikasi Kompetensi Kerja di • Competency Certification other than Job Competency
Sektor Perbankan, dan; Certification in the Banking Sector, and;
• Peningkatan Kompetensi lainnya • Other Competency Improvement
• Pelatihan Non Teknis • Non-Technical Training
• Leadership • Leadership
Pelaksanaan pengembangan kompetensi SDM Bank Mandiri The implementation of Bank Mandiri Taspen’s HR competency
Taspen dilakukan baik secara luring (offline) dan daring (online), development was carried out both offline and online, and could
dan dapat diselenggarakan oleh pihak internal maupun be carried out by internal or external parties, taking into account
eksternal, dengan mempertimbangkan kompleksitas modul dan the complexity of the modules and the availability of existing
ketersediaan resources yang ada. resources.
Dalam rangka memastikan proses pengembangan kompetensi To ensure that the HR competency development process run well,
SDM berjalan dengan baik, setiap program pelatihan yang every training program was evaluated.
diselenggarakan akan dievaluasi.
Pelaksanaan Pengembangan Kompetensi Implementation of Competency Development
Tabel Pengembangan Kompetensi Tahun 2024
Table of Competency Development 2024
Bidang
Jumlah Peserta
Kompetensi Tujuan
No. Number of
Field of Objective
Participants
Competence
• Memastikan SDM Perbankan memiliki kompetensi kerja standar nasional yang sesuai
dengan industri perbankan.
• Meningkatkan keterampilan teknis SDM dalam manajemen risiko, kepatuhan, general
banking, wealth management, perencanaan strategis, IT perbankan, tresuri, sistem
Sertifikasi SKNI
1. 863 pembayaran dan audit.
SKNI Certification
• Ensuring that Banking HR has national standard work competencies that are in accordance
with the banking industry.
• Improving HR technical skills in risk management, compliance, general banking, wealth
management, strategic planning, banking IT, treasury, payment systems and audits.
Sertifikasi Non SKKNI • Memperkuat kompetensi SDM dengan sertifikasi internasional maupun domestik.
2. 23
Non-SKKNI Certification • Strengthening HR competency with international and domestic certification.
• Mengembangkan keterampilan pegawai melalui pendidikan formal berkelanjutan,
workshop, seminar, secondment/detasering, dan program self-learning.
Peningkatan • Meningkatkan pemahaman regulasi perbankan terkini, termasuk kepatuhan terhadap
Kompetensi Lainnya POJK dan peraturan lainnya yang berdampak pada industri keuangan.
3. 3630
Other Competency • Developing employee skills through continuing formal education, workshops, seminars,
Improvement secondment/detasering, and self-learning programs.
• Improving understanding of current banking regulations, including compliance with POJK
and other regulations that impact the financial industry.
• Mengembangkan soft skills pegawai, termasuk komunikasi efektif, negosiasi, manajemen
Non Teknis konflik, dan layanan pelanggan yang unggul.
4. 440
Non-Technical • Developing employee soft skills, including effective communication, negotiation, conflict
management, and superior customer service.
• Meningkatkan kompetensi kepemimpinan bagi pejabat bank, termasuk Direksi, pejabat
eksekutif, dan jabatan kritikal.
• Menyediakan jalur pengembangan kepemimpinan yang berkelanjutan melalui coaching,
mentoring, dan program executive education yang relevan dengan kebutuhan industri
5. Leadership 318 perbankan.
• Improving leadership competency for bank officials, including directors, executive
officers, and critical positions.
• Providing a sustainable leadership development path through coaching, mentoring, and
executive education programs that are relevant to the needs of the banking industry.
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Biaya Pengembangan Kompetensi Cost of Competency Development
Sepanjang tahun 2024 biaya pengembangan kompetensi yang Along 2024, the competency development costs incurred by the
telah dikeluarkan Bank adalah sebesar Rp24.754.625.240 atau Bank was IDR24,754,625,240 or 6.4% of the total Gross Salary
sebesar 6,4% dari total Beban Gaji Kotor (Gross Salary). Biaya Expense. This cost had also exceeded the OJK provisions, which
tersebut juga telah melebihi ketentuan OJK yaitu minimal 3,5% was a minimum of 3.5% of the total Gross Salary Expense.
dari total beban Gaji Kotor.
Pengembangan Karir Career Development
Kebijakan Policy
Pengembangan karir di Bank Mandiri Taspen tidak hanya berfokus Career development at Bank Mandiri Taspen is not only focused
pada promosi, tetapi juga mencakup peningkatan kapabilitas, on promotion, but also includes increasing capability, expanding
perluasan kewenangan, pengembangan individu, serta authority, individual development, and increasing remuneration.
peningkatan remunerasi. Seluruh aspek pengembangan karir ini All aspects of career development have been comprehensively
telah diatur secara komprehensif dalam Standar Prosedur Sumber regulated in the Human Resources Standard Procedure and
Daya Manusia dan Petunjuk Teknis Sumber Daya Manusia, yang Human Resources Technical Instructions, which include rotation
mencakup mekanisme rotasi, mutasi, detasering, hingga promosi mechanisms, mutations, detasering, and employee promotions.
pegawai.
Pelaksanaan Pengembangan Karir Implementation of Career Development
Program pengembangan karir di Bank Mandiri Taspen terbuka The career development program at Bank Mandiri Taspen is open
bagi seluruh pegawai, dengan berbagai jalur pengembangan to employees, with various development paths according to level
sesuai dengan jenjang dan kebutuhan bisnis. and business needs.
Pada tahun 2024, Bank Mandiri Taspen telah menghentikan In 2024, Bank Mandiri Taspen ceased recruitment program of the
rekrutmen program pemagangan Mantap Associate (MA). Mantap Associate (MA) internship program. However, employees,
Namun, pegawai yang masih berstatus MA secara bertahap who had MA status, were gradually appointed as organic
diangkat menjadi pegawai organik sesuai dengan ketentuan employees in accordance with applicable provisions. Throughout
yang berlaku. Sepanjang tahun 2024, sebanyak 105 (seratus lima) 2024, 105 (one hundred and five) MA employees were recruited
pegawai MA telah direkrut menjadi pegawai pelaksana organik as organic implementing employees and positioned in essential
dan ditempatkan pada posisi esensial, seperti Customer Service positions, such as Customer Service and Retired Account Officers,
dan Account Officer Pensiunan, sesuai dengan kebutuhan bisnis. according to business needs.
Di tingkat pelaksana, pegawai dengan kinerja baik In the first level, Employees with good performance have the
berkesempatan mengikuti Staff Development Program (SDP), yang opportunity to participate in the Staff Development Program
dirancang untuk menyiapkan calon pemimpin masa depan sesuai (SDP), which is designed to prepare future leaders according to
kebutuhan bisnis. Pegawai yang memenuhi syarat, termasuk masa business needs. Employees who meet the requirements, including
kerja minimum dan penilaian kinerja yang ditetapkan, berhak minimum length of service and performance assessments set, are
masuk dalam daftar eligibilitas promosi ke jenjang kepemimpinan. entitled to be included in the list of promotion eligibility to the
Pada tahun 2024, Staff Development Program Angkatan 10 leadership level. In 2024, Staff Development Program Batch 10
telah menghasilkan 31 pegawai terbaik yang kini menempati resulted in 31 best employees, who position currently as leader in
posisi pimpinan di Kantor Cabang dan Kantor Pusat. Branch Office and Head Office.
Pada tingkat pimpinan, sepanjang tahun 2024 sebanyak 64 In the leader level, during 2024, 64 (sixty-four) employees
(enam puluh empat) pegawai dipromosikan ke jabatan yang lebih were promoted to higher positions as part of efforts to support
tinggi sebagai bagian dari upaya mendukung kebutuhan bisnis increasingly dynamic and challenging business needs. This
yang semakin dinamis dan menantang. Promosi ini didasarkan promotion was based on an evaluation of employee performance
pada evaluasi kinerja pegawai di posisi sebelumnya, termasuk in previous positions, including consistency in maintaining
konsistensi dalam mempertahankan kinerja dalam berbagai performance in various business conditions.
kondisi bisnis.
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Sumber Daya Manusia
Human Resources
Bagi fresh graduate, Bank Mandiri Taspen menjalankan Officer For fresh graduate, Bank Mandiri Taspen performs the Officer
Development Program (ODP), untuk merekrut talenta muda Development Program (ODP) to recruit quality young talents from
berkualitas dari berbagai universitas ternama di Indonesia. Pada various leading universities in Indonesia. In 2024, the Regular ODP
tahun 2024, program ODP Reguler Angkatan 8 telah meluluskan 62 Batch 8 program graduated 62 employees, while ODP TI Batch 3
pegawai, sementara ODP IT Angkatan 3 telah meluluskan 29 pegawai graduated 29 employees, who now fill various officer positions.
yang kini mengisi berbagai posisi officer. Program ini merupakan This program is part of Bank Mandiri Taspen’s efforts to provide
bagian dari upaya Bank Mandiri Taspen dalam menghadirkan human resources that are ready formed according to business
sumber daya manusia yang siap dibentuk sesuai kebutuhan bisnis, needs and support technology development in the company.
serta mendukung pengembangan teknologi di perusahaan.
Bank Mandiri Taspen senantiasa mengutamakan kesempatan Bank Mandiri Taspen always prioritizes promotion opportunities for
promosi bagi pegawai internal yang dinilai memiliki kompetensi dan internal employees, who are considered to have the competence
kapabilitas untuk menempati posisi strategis. Hal ini mencerminkan and capability to occupy strategic positions. This demonstrates
bahwa proses suksesi talenta (talent succession) telah berjalan that the talent succession process has been well-performed in
dengan baik sesuai dengan pedoman promosi yang ditetapkan. accordance with the established promotion guidelines.
Penilaian Kinerja Work Assessment
Kebijakan Policy
Penilaian kinerja pegawai merupakan salah satu komponen kunci Employee performance assessment is one of the key components in
dalam upaya Bank Mandiri Taspen untuk mencapai keunggulan Bank Mandiri Taspen’s efforts to achieve organizational excellence.
organisasi. Proses ini diatur dalam Standar Prosedur Sumber This process is regulated in the Human Resources Standard
Daya Manusia dan Petunjuk Teknis Sumber Daya Manusia, Procedure and Human Resources Technical Instructions, which
yang menjadi pedoman utama dalam pelaksanaan penilaian are the key guidelines in implementing employee performance
kinerja pegawai. Penilaian kinerja bertujuan untuk mengevaluasi assessments. Performance assessments aim to accurately evaluate
keterampilan, kekuatan, serta area pengembangan pegawai employee skills, strengths, and development areas. The results
secara akurat. Hasil evaluasi ini menjadi dasar dalam penyusunan of this evaluation become the basis for compiling development
program pengembangan yang bertujuan untuk meningkatkan programs that aim to improve employee competency.
kompetensi pegawai.
Pengelolaan kinerja pegawai dilakukan secara menyeluruh dalam Employee performance management is carried out
berbagai aktivitas dan proses di Human Capital. Salah satu alat comprehensively in various activities and processes in Human
utama dalam proses ini adalah penilaian kinerja, yang mengukur Capital. One of the key tools in this process is performance
pencapaian target dibandingkan dengan realisasi kinerja assessment, which measures target achievement compared to
pegawai. Hasil dari penilaian ini berhubungan erat dengan sistem employee performance realization. The results of this assessment
penghargaan, baik dalam bentuk material maupun non-material, are closely related to the reward system, both in material and non-
seperti pemberian bonus, penyesuaian gaji, dan kesempatan material forms, such as bonuses, salary adjustments, and career
pengembangan karier. Dengan pendekatan ini, diharapkan development opportunities. The implementation of this approach
pegawai semakin termotivasi untuk memberikan kinerja terbaik is expected that employees will be more motivated to provide the
bagi perusahaan. best performance for the company.
Pelaksanaan Penilaian Kinerja Implementation of Work Assessment
Pada penilaian kinerja 2024, Bank Mandiri Taspen melaksanakan In the 2024 performance assessment, Bank Mandiri Taspen
performance appraisal secara penuh melalui sistem yang telah conducted a full performance assessment through a system that
terdigitalisasi sepenuhnya dalam Human Resource Information had been fully digitized in the Human Resource Information
System (HRIS). Digitalisasi ini meningkatkan efisiensi dan kualitas System (HRIS). This digitalization increased the efficiency and
proses penilaian kinerja, sehingga lebih cepat dan akurat. Proses quality of the performance appraisal process, which was faster
penilaian kinerja dilakukan secara bertahap untuk memastikan and more accurate. The performance assessment process is
objektivitas dan transparansi. Salah satu tahapannya adalah conducted in stages to ensure objectivity and transparency.
diskusi 1 on 1 antara pegawai dan atasan, yang merupakan One of the stages was a 1-on-1 discussion between employees
ruang bagi pegawai untuk menyampaikan realisasi kinerja yang and superiors, which was a space for employees to address the
telah dilakukan serta pandangan mereka terkait pencapaian dan realization of performance that had been conducted and their
pengembangan diri. views on achievements and self-development.
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Selain itu, Human Capital memfasilitasi proses moderasi di seluruh Moreover, Human Capital facilitates a moderation process
unit kerja guna meningkatkan transparansi dan akuntabilitas across work units to increase transparency and accountability for
penilaian. Moderasi ini melibatkan manajer atau pemimpin assessments. This moderation involves managers or team leaders
tim yang berkumpul untuk meninjau serta mendiskusikan hasil coming together to review and discuss the assessment results
penilaian sebelum ditetapkan secara final, memastikan bahwa before they are finalize to ensure that each employee is assessed
setiap pegawai dinilai secara adil dan objektif. fairly and objectively.
Remunerasi Remuneration
Remunerasi merupakan bagian dari strategi Bank Mandiri Remuneration is part of Bank Mandiri Taspen’s strategy in
Taspen dalam memastikan kesejahteraan dan motivasi pegawai. ensuring employee welfare and motivation. This policy is outlined
Kebijakan ini dituangkan dalam Standar Prosedur Sumber Daya in the Human Resources Standard Procedure, Human Resources
Manusia, Petunjuk Teknis Sumber Daya Manusia, serta Standar Technical Instructions, and Remuneration Standard Procedure.
Prosedur Remunerasi. Remunerasi adalah imbal jasa yang Remuneration is a reward given by the company to employees as
diberikan perusahaan kepada pegawai sebagai penghargaan atas an appreciation for their contribution. Factors that influence the
kontribusi mereka. Faktor-faktor yang memengaruhi pemberian provision of rewards include job weight, target achievement, job
reward meliputi bobot jabatan, pencapaian target, kompetensi holder competence, and length of service. Remuneration can be
pemegang jabatan, serta masa kerja. Remunerasi dapat berbentuk cash or non-cash and is often referred to as compensation and
tunai (cash) maupun non-tunai (non-cash) dan sering disebut benefits.
sebagai compensation and benefits.
Bank Mandiri Taspen berkomitmen untuk memberikan Bank Mandiri Taspen commits to provide competitive
compensation & benefits yang kompetitif kepada pegawai. Salah compensation & benefits to employees. One of the efforts is
satu upaya yang dilakukan adalah dengan mengikuti salary survey to participate in salary surveys from external parties to ensure
dari pihak eksternal untuk memastikan kesesuaian dengan nilai compliance with market salary. In addition, the Company also
pasar (market salary). Selain itu, perusahaan juga menyediakan provides various benefits that support employee comfort and
berbagai benefit yang menunjang kenyamanan dan kesejahteraan welfare, such as health insurance and work accident insurance, to
pegawai, seperti jaminan kesehatan dan jaminan kecelakaan provide protection against possible risks.
kerja, guna memberikan perlindungan terhadap risiko yang
mungkin terjadi.
Kebijakan remunerasi di Bank Mandiri Taspen dirancang untuk The remuneration policy at Bank Mandiri Taspen is designed
menarik talenta baru (attract new hires) serta mempertahankan to attract new hires and retain existing employees (employee
pegawai yang ada (employee retention). Dengan kebijakan retention). The implementation of the right policy is expected
yang tepat, diharapkan pegawai dapat terus termotivasi untuk that employees can continuously be motivated to improve their
meningkatkan kinerja dan memberikan kontribusi optimal demi performance and provide optimal contributions to achieve the
mencapai tujuan perusahaan. Company’s goals.
Program Pensiun Pension Program
Bank mengikutsertakan pegawainya dalam program pensiun The Bank enrolls its employees in a pension program through
melalui Badan Penyelenggara Jaminan Sosial Ketenagakerjaan the Employment Social Security Administration Agency (BPJS TK)
(BPJS TK) yang telah disetorkan dengan rincian sebagai berikut: which has been deposited with the following details:
1. Iuran Pensiun yang menjadi beban pegawai sebesar 1% (satu 1. Retirement contributions that are paid by employees are 1%
persen) dari gaji pokok (Base Salary). (one percent) of the base salary.
2. Iuran Pensiun yang menjadi beban perusahaan sebesar 2% 2. Pension contributions which are paid by the company are 2%
(satu persen) dari gaji pokok (Base Salary). (one percent) of the base salary.
Bank juga telah mencadangkan kewajiban pasca kerja kepada The bank has also reserved post-employment obligations for
pegawai, cadangan pasca kerja ini ditempatkan di Dana Pensiun employees, these post-employment reserves are placed in the
Lembaga Keuangan dan pos cadangan internal bank. Financial Institution Pension Fund and the bank’s internal reserve
post.
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Sumber Daya Manusia
Human Resources
System and Infrastructure Human Capital
System and Infrastructure Human Capital
Sistem dan infrastruktur Human Capital merupakan elemen Human Capital systems and infrastructure are fundamental
fundamental dalam mendukung keberhasilan perusahaan dalam elements in supporting the success of companies in facing the
menghadapi dinamika bisnis yang terus berkembang. Pengelolaan dynamics of business that continue to grow. Effective Human
Human Capital yang efektif membutuhkan kebijakan, proses, dan Capital management requires integrated policies, processes, and
teknologi yang terintegrasi, mencakup seluruh siklus kerja pegawai, technologies, covering the entire employee work cycle, from
mulai dari perekrutan, pengembangan, hingga retensi talenta recruitment, development, to talent retention in the organization.
dalam organisasi. Sejalan dengan upaya peningkatan kapabilitas In line with efforts to improve human resource capabilities, the
sumber daya manusia, sistem kepegawaian telah dikembangkan personnel system has been developed gradually and will continue
secara bertahap dan akan terus mengalami penyempurnaan guna to be refined to meet the needs of dynamic organizations.
memenuhi kebutuhan organisasi yang dinamis. Saat ini, sistem Currently, the available systems cover various important aspects of
yang tersedia telah mencakup berbagai aspek penting dalam employee management, including attendance, leave applications,
pengelolaan pegawai, termasuk absensi, pengajuan cuti, proses resignation processes, overtime claims, reimbursements, and
pengunduran diri, klaim lembur, reimbursement, serta layanan other administrative services that support work effectiveness.
administratif lainnya yang mendukung efektivitas kerja.
Selain penguatan sistem, perusahaan juga telah menyiapkan In addition to strengthen the system, the Company has also
infrastruktur yang mendukung pengembangan pegawai. Learning prepared infrastructure that supports employee development.
Center yang berlokasi di Denpasar telah beroperasi sejak tahun The Learning Center located in Denpasar has been operated
2023 dan terus dikembangkan untuk meningkatkan efektivitas since 2023 and is continuously developed to improve learning
pembelajaran. Sebagai bagian dari strategi pengembangan, effectiveness. As part of the development strategy, the Company
perusahaan juga mengimplementasikan e-learning pada tahun also implemented e-learning in 2024, which allowed employees to
2024, yang memungkinkan pegawai untuk mengakses materi access learning materials flexibly.
pembelajaran secara fleksibel.
E-learning ini mencakup modul self-learning yang berfokus This e-learning includes self-learning modules that focus on
pada pengetahuan penting, seperti contoh Anti Pencucian essential knowledge, such as examples of Anti-Money Laundering
Uang dan Pencegahan Pendanaan Terorisme (APU PPT), serta and Countering the Financing of Terrorism (APU PPT) as well as the
penerapan Pelindungan Data Pribadi (PDP). Dengan pendekatan implementation of Personal Data Protection (PDP). Implementing
ini, perusahaan berkomitmen untuk meningkatkan literasi dan this approach, the Company commits to improve employee
kepatuhan pegawai terhadap regulasi yang relevan. literacy and compliance with relevant regulations.
Dengan adanya peningkatan sistem dan infrastruktur Human Having the improvement of the Human Capital system and
Capital ini, perusahaan optimis bahwa kualitas dan kapabilitas infrastructure, the Company is optimistic that the quality and
pegawai akan terus berkembang, sehingga dapat memberikan capabilities of employees will continuously grow, so that they can
kontribusi optimal bagi organisasi. Sistem dan infrastruktur provide optimal contributions to the organization. A solid Human
Human Capital yang solid menjadi fondasi utama bagi perusahaan Capital system and infrastructure are the key foundation for the
dalam mencapai kesuksesan jangka panjang di tengah perubahan Company in achieving long-term success amidst dynamic business
bisnis yang dinamis. changes.
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Internalisasi Budaya
Culture Internalization
Bank Mandiri Taspen terus meneguhkan komitmen dalam Bank Mandiri Taspen continuously strengthens its commitment
membangun budaya perusahaan yang kuat dan berkelanjutan. to build a strong and sustainable corporate culture. The AKHLAK
Budaya AKHLAK yang menjadi pedoman bagi seluruh Mantap culture that serves as a guideline for the entire Mantap Squad
Squad telah diinternalisasi melalui berbagai program kerja di was internalized through various work programs in 2024. This
tahun 2024. Internalisasi ini tidak hanya memperkuat nilai-nilai internalization not only strengthens the company’s core values, but
inti perusahaan, tetapi juga meningkatkan efektivitas kerja, also increases work effectiveness, collaboration, and innovation
kolaborasi, serta inovasi di seluruh jaringan kantor. Sejalan across the entire office network. In line with the Company’s vision
dengan visi dan misi perusahaan, pendekatan internalisasi budaya and mission, the internalization approach to the AKHLAK culture
AKHLAK dilakukan melalui berbagai program yang mencerminkan is conducted through various programs that reflect the values of
nilai-nilai Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Amanah (Trust), Kompeten (Competent), Harmonis (Harmonious),
Kolaboratif, serta 18 perilaku utama AKHLAK. Loyal, Adaptif (Adaptive), and Kolaboratif (Collaborative) and 18
key AKHLAK behaviors.
Nilai Amanah menjadi aspek fundamental dalam membangun Amanah (Trust) value becomes a fundamental aspect in building
integritas pegawai. Untuk itu, sepanjang tahun 2024, Bank Mandiri employee integrity. In doing so, along 2024, Bank Mandiri
Taspen telah melaksanakan berbagai program Risk Awareness & Taspen implemented various Risk Awareness & Anti-Fraud
Anti-Fraud Culture yang diimplementasikan di seluruh jaringan Culture programs that were implemented throughout the office
kantor. Sosialisasi ini memastikan bahwa seluruh Mantap Squad network. This socialization ensured that the entire Mantap Squad
memahami pentingnya kepatuhan terhadap kebijakan perusahaan understood the importance of compliance with company policies
serta berperan aktif dalam menjaga integritas organisasi. and played an active role in maintaining organizational integrity.
Sebagai bagian dari upaya penguatan budaya, Morning Briefing As part of the effort to strengthen the culture, the thematic
tematik AKHLAK menjadi program utama yang menjangkau Morning Briefing AKHLAK is the key program that reaches the
seluruh jaringan kantor. Sepanjang tahun 2024, program ini entire office network. Throughout 2024, this program delivered
telah menyampaikan 50 materi pembelajaran, yang secara khusus 50 learning materials, which were specifically designed to improve
dirancang untuk meningkatkan kompetensi dan loyalitas pegawai. employee competence and loyalty. The difference of the 2024
Yang membedakan program Morning Briefing 2024 dengan tahun Morning Briefing program from the previous year was the use of
sebelumnya adalah penggunaan video pembelajaran interaktif interactive learning videos as a learning medium for employees.
sebagai wahana belajar pegawai. Inovasi ini memungkinkan This innovation allowed the delivery of materials in a more
penyampaian materi secara lebih menarik, mudah dipahami, dan interesting, easy-to-understand, and applicable way in daily work.
aplikatif dalam pekerjaan sehari-hari.
Untuk semakin memperkuat nilai Harmonis dan Kolaboratif, To reinforce Harmonis (Harmonious) and Kolaboratif
setiap Jumat dalam agenda Morning Briefing telah diresmikan (Collaborative) values, every Friday in the Morning Briefing agenda
sebagai Culture Day atau hari budaya. Program ini memberikan has been inaugurated as Culture Day. This program provides
ruang bagi pegawai untuk berinteraksi dalam suasana yang lebih space for employees to interact in a more relaxed but productive
santai namun tetap produktif. Berbagai kegiatan diselenggarakan, atmosphere. Various activities are held, including games and
antara lain games dan olahraga yang meningkatkan semangat sports that increase employee morale and health, learning and
kerja dan kesehatan pegawai, pembelajaran dan pengembangan self-development in professional and personal aspects, eating
diri dalam aspek profesional maupun personal, makan bersama together or GPS (Fork, Plate, and Spoon), which encourages
atau GPS (Garpu, Piring, Sendok) yang mendorong keharmonisan team harmony and cohesiveness, and community environmental
dan kekompakan tim, serta kontribusi lingkungan masyarakat contributions as social responsibility. In addition, activities with
sebagai tanggung jawa sosial. Selain itu, kegiatan bersama customers, such as Healthy Gymnastics with Mantap or the
nasabah seperti Senam Sehat Bersama Mantap atau agenda Mantapreuner agenda are also held to strengthen relationships
Mantapreuner, juga turut diadakan untuk mempererat hubungan and improve service experiences.
dan meningkatkan pengalaman layanan.
Loyalitas pegawai terhadap perusahaan tercermin dalam Employee loyalty to the company is reflected in the commitment
komitmen untuk mendukung dan menggunakan produk serta to support and use the products and services produced by
layanan yang dihasilkan oleh perusahaan. Melalui program the company. Conducting the Grebek MOVIN program,
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Grebek MOVIN, Bank Mandiri Taspen mendorong setiap Bank Mandiri Taspen encourages every employee to directly
pegawai untuk merasakan langsung manfaat dari produk experience the benefits of the banking products offered, while
perbankan yang ditawarkan, sekaligus memperkuat rasa memiliki strengthening their sense of belonging to the institution where
terhadap institusi tempat mereka bekerja. Dengan menggunakan they work. Using the company’s products, employees not only
produk-produk perusahaan, pegawai tidak hanya menunjukkan show support for business sustainability, but also become more
dukungan terhadap keberlanjutan bisnis, tetapi juga menjadi convincing ambassadors in recommending services to customers.
duta yang lebih meyakinkan dalam merekomendasikan layanan This program is not only an internal transaction initiative, but
kepada nasabah. Program ini bukan sekadar inisiatif transaksi also movement to build a deep culture of loyalty, where every
internal, tetapi sebuah gerakan membangun budaya loyalitas employee contributes to the growth of the company by becoming
yang mendalam, di mana setiap pegawai berkontribusi dalam loyal users of their own company’s products.
pertumbuhan perusahaan dengan menjadi pengguna setia
produk perusahaannya sendiri.
Sebagai salah satu cata untuk meningkatkan nilai Kompetensi, In 2024, as one of the methods to increase the Kompeten
pada tahun 2024 program GEMAR-i (Gerakan Mantap (Competent) value, the GEMAR-i (Information Awareness
Sadar Informasi) hadir sebagai kanal komunikasi internal yang Movement) program was present as an internal communication
berperan dalam menginternalisasi nilai-nilai AKHLAK, menikatkan channel that played a role in internalizing AKHLAK values and
kesadaran informasi dan kompetensi di lingkungan Bank Mandiri increasing information awareness and competence in the Bank
Taspen. Melalui penyampaian informasi terkini yang relevan dan Mandiri Taspen environment. Delivering the latest information that
penting bagi seluruh pegawai, GEMAR-i memastikan setiap insan was relevant and important to employees, GEMAR-i ensured that
perusahaan tetap terhubung dengan perkembangan organisasi, every company employee remained connected to organizational
kebijakan strategis, serta berbagai inisiatif yang mendukung developments, strategic policies, and various initiatives that
budaya kerja yang berintegritas dan profesional. Program ini support a work culture with integrity and professionalism. This
bukan sekadar sarana penyebaran informasi, tetapi juga menjadi program is not only a means of disseminating information, but
alat untuk memperkuat kesadaran, pengetah dan rasa memiliki also a tool to strengthen employee awareness, knowledge, and
pegawai terhadap visi, misi, dan nilai-nilai perusahaan, sehingga sense of belonging to the company’s vision, mission, and values
tercipta lingkungan kerja yang semakin solid, transparan, dan so that it creates work environment that is increasingly solid,
selaras dengan prinsip AKHLAK. transparent, and compatible with the principles of AKHLAK.
Sejalan dengan instruksi Kementerian BUMN, untuk In line with the instructions of the Ministry of SOEs, to instill
menanamkan Loyalitas dan cinta tanah air, Bank Mandiri Taspen Loyal (Loyal) value and love for the homeland, Bank Mandiri
memperdengarkan lagu Indonesia Raya di seluruh unit kerja baik Taspen plays the song Indonesia Raya in all work units, both the
Kantor Pusat dan Jaringan Kantor setiap pukul 10.00 waktu Head Office and Office Networks every 10:00 local time. Mantap
setempat. Seluruh Mantap Squad, tamu, dan nasabah turut serta Squad, guests, and customers participate in this tribute in order to
dalam penghormatan ini, memperkuat rasa nasionalisme dan strengthen the sense of nationalism and dedication to the nation.
dedikasi kepada bangsa.
Sebagai bagian dari upaya memperkuat nilai Adaptif, Bank As part of efforts to strengthen Adaptif (Adaptive) value,
Mandiri Taspen terus menjalankan program Mantap Innovation Bank Mandiri Taspen continues to conduct the 2024 Mantap
(MOTION) 2024. Program ini mengalami penyempurnaan Innovation (MOTION) program. This program has undergone
proses, mulai dari idea submission hingga tahap final pitching improvement process, starting from idea submission to the
& development. Antusiasme pegawai terhadap inovasi semakin final pitching & development stage. Employee enthusiasm for
meningkat, tercermin dari jumlah ide yang masuk dengan total innovation is increasing, reflected in the number of ideas submitted
submission idea dalam MOTION 2024 mencapai 197 ide, atau with a total of 197 ideas submitted in the 2024 MOTION, or an
meningkat sebesar 43,8% dari tahun sebelumnya. Program ini increase of 43.8% from the previous year. This program not only
tidak hanya mendorong inovasi, tetapi juga memperkuat budaya encourages innovation, but also strengthens a dynamic work
kerja yang dinamis dan responsif terhadap perubahan. culture that is responsive to change.
Dalam upaya memperkuat pemahaman pegawai terhadap In addition, to strengthen employee understanding of AKHLAK,
AKHLAK, Mading AKHLAK hadir sebagai media sosialisasi di Mading AKHLAK is present as a socialization media in office
seluruh unit jaringan kantor. Inisiatif ini memastikan bahwa network units. This initiative ensures that AKHLAK values is
nilai-nilai AKHLAK terus diterapkan dalam keseharian, sekaligus continuously applied in everyday life, while providing space for
memberikan ruang bagi pegawai untuk berbagi pengalaman employees to share experiences and inspiration related to the
dan inspirasi terkait penerapan budaya perusahaan. Keberadaan implementation of corporate culture. The existence of Mading
Mading AKHLAK kini telah menjadi bagian dari kebiasaan kerja AKHLAK has currently become part of the work habits that will
yang akan terus dilanjutkan ke depannya. continue in the future.
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Dengan berbagai program internalisasi budaya AKHLAK yang The implementation of various AKHLAK culture internalization
telah dijalankan sepanjang tahun 2024, indeks penerapan budaya programs that were implemented throughout 2024, the AKHLAK
AKHLAK di Bank Mandiri Taspen meningkat pesat sebesar 52,6% culture implementation index at Bank Mandiri Taspen increased
year on year (YoY), mencapai 85,95. Peningkatan ini menunjukkan rapidly by 52.6% year on year (YoY), reaching 85.95. This increase
bahwa implementasi AKHLAK berada dalam kategori tinggi dan showed that the implementation of AKHLAK was in the high
semakin mengakar dalam cara kerja seluruh Mantap Squad. category and was increasingly rooted in the work method of the
Setiap komponen AKHLAK juga menunjukkan pencapaian yang entire Mantap Squad. Each AKHLAK component also showed
luar biasa, dengan nilai Amanah sebesar 86,59, Kompeten 85,32, extraordinary achievements, with Amanah (Trust) value of 86.59,
Harmonis 85,98, Loyal 86,65, Adaptif 85,49, dan Kolaboratif Kompeten (Competent) of 85.32, Harmoni (Harmonious) of 85.98,
85,65. Keberhasilan ini mencerminkan komitmen Bank Mandiri Loyal (Loyal) of 86.65, Adaptif (Adaptive) of 85.49, and Kolaboratif
Taspen dalam membangun budaya perusahaan yang berorientasi (Collaborative) of 85.65. This success reflected Bank Mandiri
pada nilai-nilai AKHLAK, yang pada akhirnya akan mendukung Taspen’s commitment to build AKHLAK values-oriented corporate
pencapaian visi dan misi perusahaan secara berkelanjutan. culture, which would ultimately support the achievement of the
company’s vision and mission in a sustainable manner.
Selain itu Bank pada 2024 juga meluncurkan penyediaan layanan Moreover, in 2024, the Bank also launched the provision of
konsultasi psikologi, gizi, fisik, dan finansial bagi karyawan sebagai psychological, nutritional, physical and financial consultation
bentuk dukungan holistik terhadap kesejahteraan mereka. services for employees as a form of holistic support for their well-
Layanan ini dapat diakses pada platform “Naluri” kapan saja being. This service could be accessed on the “Naluri” platform at
sesuai kebutuhan, memastikan bahwa setiap pegawai memiliki any time as required, ensuring that every employee had access to
akses ke sumber daya yang membantu mereka dalam menjaga resources that help them maintain a balance between personal
keseimbangan antara kehidupan pribadi dan profesional. and professional life.
Platform ini dapat memberikan layanan konsultasi profesional This platform can provide professional consultation services
seperti psikolog, ahli gizi dan financial planner yang dapat such as psychologists, nutritionists and financial planners that
digunakan pegawai sesuai dengan kebutuhannya. Untuk employees can use according to their needs. To increase employee
meningkatkan partisipasi pegawai dalam memanfaatkan layanan participation in utilizing this service, various initiatives such as
ini, diadakan berbagai inisiatif seperti Mantap Melangkah dan Mantap Melangkah and Empati Challenge have been held, which
Empati Challenge, yang tidak hanya mendorong keterlibatan not only encourage active employee involvement but also build
aktif pegawai, tetapi juga membangun budaya kerja yang lebih a healthier and more supportive work culture. The results of this
sehat dan suportif. Hasil dari program ini terbukti meningkatkan program have been proven to improve the quality of employee
kualitas engagement pegawai, yang tercermin dalam perolehan engagement, which is reflected in the achievement of an
engagement score sebesar 85,9% di tahun 2024. engagement score of 85.9% in 2024.
Keterbukaan Informasi Kepada Pegawai
Disclosure of Information to Employees
Dalam pelaksanaan oprasional khususnya dalam hal pengelolaan In the implementation of operations, especially in terms of
kepegawaian, Bank Mandiri Taspen telah menerapakan employee management, Bank Mandiri Taspen has implemented
keterbukaan informasi kepada seluruh pegawai dari level pimpinan information transparency to all employees from the leadership
sampai dengan pegawai dasar akan memperoleh informasi yang level to basic employees who will receive balanced information.
berimbang.
keterbukaan informasi disampaikan dalam hal Bank akan Information transparency is conveyed in the event that the Bank
memberlakukan kebijakan-kebijakan maupun informasi terkait will implement policies or information related to employee rights
hak dan kewajiban pegawai maupun pengumuman yang and obligations or announcements that involve or impact all
melibatkan atau berdampak pada seluruh pegawai. employees.
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keterbukaan informasi akan disampaikan sebelum kebijakan Information transparency will be conveyed before policies or
atau kegiatan dijalankan dengan menggunakan media informasi activities are implemented using internal digital or written
intenal digital maupun tertulis, seperti disampaikan melalui information media, such as through the Greatday application in
aplikasi Greatday dalam fitur Pengumuman, Nota/surat ke seluruh the Announcement feature, Notes/letters to all work units, and
unit kerja, dan melalui sarana email blast dalam program Gerakan through email blasts in the Gerakan Mantap Sadar Informasi
Mantap Sadar Informasi (Gemar-i). (Gemar-i) program.
Tahun 2024, tidak terdapat peristiwa yang berdampak signifikan In 2024, there were no events that had a significant impact on
kepada pegawai namun terdapat beberapa informasi penting employees, but there was some important information that the
yang telah disampaikan perusahaan seperti informasi penyaluran company had conveyed, such as information on the distribution
sebagian gaji sebesar Rp100.000 melalui Linkaja untuk memenuhi of part of the salary of IDR100,000 through Linkaja to fulfill
program BUMN, Informasi Fasilitas Kesehatan Pegawai, informasi the BUMN program, Information on Employee Health Facilities,
benefit perjalanan dinas (Uang Saku dan Uang Makan), tunjangan information on travel benefits (Pocket Money and Meal Money),
Cuti Besar Pegawai tetap dan lainnya. Permanent Employee Long Leave allowances and others.
Struktur Pengelola Sumber Daya Manusia
Structure of Human Resource Management
Direktur Utama
President Director
Human Capital
Executive &
HC Strategy HC Employee HC Culture HC Learning &
Non Employee
& Policy Experience Environment Development
Management
HCBP Dir IT Digital
& Complience
Control
HCBP DPM
Sebagai bagian dari strategi perusahaan dalam menciptakan As part of the company’s strategy in creating a productive and
lingkungan kerja yang produktif dan berkelanjutan, Divisi Human sustainable work environment, the Human Capital Division plays
Capital berperan penting dalam mengelola dan mengembangkan an important role in managing and developing human resources
sumber daya manusia (SDM). Dengan struktur organisasi yang (HR). With an integrated organizational structure, the Human
terintegrasi, Divisi Human Capital memastikan bahwa setiap Capital Division ensures that every HR policy and initiative is
kebijakan dan inisiatif SDM selaras dengan visi perusahaan untuk aligned with the company’s vision to provide the best service to
memberikan layanan terbaik kepada nasabah. customers.
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Divisi Human Capital terdiri dari lima departemen utama: Human Capital Division consists of five main departments:
1. HC Strategy & Policy – Bertanggung jawab dalam 1. HC Strategy & Policy – Taking responsibility for designing HR
merancang strategi dan kebijakan pengelolaan SDM untuk management strategies and policies to support the company’s
mendukung pertumbuhan dan daya saing perusahaan. growth and competitiveness.
2. HC Employee Experience – Berfokus pada peningkatan 2. HC Employee Experience – Focusing on improving employee
pengalaman karyawan melalui program kesejahteraan, experience through welfare programs, engagement, and
keterlibatan, dan pengelolaan hubungan kerja. work relationship management.
3. HC Culture Environment – Mengembangkan budaya kerja 3. HC Culture Environment – Developing a strong work culture
yang kuat dan selaras dengan nilai-nilai perusahaan guna that is aligned with company values to increase employee
meningkatkan produktivitas dan loyalitas karyawan. productivity and loyalty.
4. HC Learning & Development – Menyediakan program 4. HC Learning & Development – Providing training and
pelatihan dan pengembangan bagi karyawan untuk development programs for employees to improve their
meningkatkan kompetensi serta kesiapan menghadapi competence and readiness to face industry challenges.
tantangan industri.
5. Executive & Non-Employee Management – Mengelola 5. Executive & Non-Employee Management – Managing
sumber daya manusia di tingkat eksekutif serta tenaga kerja human resources at the executive level and non-employee
non-pegawai untuk memastikan efektivitas operasional workforce to ensure the company’s operational effectiveness.
perusahaan.
Selain itu, Human Capital Business Partner (HCBP) berperan Additionally, Human Capital Business Partner (HCBP) acts as a
sebagai penghubung strategis antara kebijakan SDM dan strategic liaison between HR policies and business needs in various
kebutuhan bisnis di berbagai unit kerja, memastikan bahwa work units, ensuring that the implementation of HR strategies is
implementasi strategi SDM selaras dengan kebutuhan organisasi aligned with the needs of the organization comprehensively.
secara menyeluruh.
Dengan struktur organisasi yang kuat dan strategi yang terarah, Having a strong organizational structure and a focused strategy,
Divisi Human Capital terus berinovasi dalam membangun tenaga the Human Capital Division continuously innovates in building
kerja yang kompeten dan berdaya saing. Hal ini sejalan dengan a competent and competitive workforce. It is in line with the
komitmen perusahaan untuk memberikan pelayanan terbaik Company’s commitment to provide the best service to customers
kepada nasabah serta menciptakan nilai tambah bagi seluruh and create added value for stakeholders.
pemangku kepentingan/stakeholder.
Rencana Kerja Sumber Daya Manusia 2025
The Human Resources Work Plan for 2025
Dalam menghadapi tahun 2025, Divisi Human Capital In dealing with 2025, the Human Capital Division commits to
berkomitmen untuk mendukung pertumbuhan bisnis perusahaan support the company’s sustainable business growth by developing
secara berkelanjutan dengan mengembangkan kapabilitas organizational capabilities and increasing employee engagement
organisasi serta meningkatkan keterlibatan dan produktivitas and productivity. The 2025 Human Capital Strategy, summarized
pegawai. Strategi Human Capital tahun 2025, yang dirangkum in the HR 4WARD initiative, focuses on four main pillars:
dalam inisiatif HR 4WARD, berfokus pada empat pilar utama:
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1. Memperkuat Kapabilitas Organisasi (Strengthening the 1. Strengthening the Organization Capabilities
Organization Capabilities)
Perusahaan akan melakukan penyesuaian dan optimalisasi The Company will adjust and optimize the organizational
struktur organisasi guna mendukung efektivitas kerja dan structure to support work effectiveness and achieve business
pencapaian target bisnis. Inisiatif yang akan dilakukan targets. Initiatives to be undertaken include Organization
meliputi Organization Revamp, Developing AI Based Tools for Revamp, Developing AI Based Tools for Productivity and Job
Productivity serta Job Grading Evaluation. Grading Evaluation.
2. Meningkatkan Produktivitas melalui Pembelajaran 2. Driving Productivity through Learning
(Drive Productivity through Learning)
Perusahaan akan memastikan bahwa seluruh program The Company will ensure that employees learning and
pembelajaran dan pengembangan pegawai memberikan development programs have a real impact on organizational
dampak nyata terhadap produktivitas organisasi. Di antara productivity. Among the main programs to be implemented
program utama yang akan dijalankan adalah Funding are Funding Strategy & Business Courtesy and the ACE Program
Strategy & Business Courtesy serta ACE Program (Acquire, (Acquire, Closing, & Expanding), which are designed to
Closing, & Expanding), yang dirancang untuk meningkatkan improve employee skills in business development. In addition,
keterampilan pegawai di bidang pengembangan bisnis. Selain the Dynamic LearningX Program will be implemented through
itu, Dynamic LearningX Program akan diimplementasikan the use of LinkedIn Learning, targeting increased access for
melalui pemanfaatan LinkedIn Learning, dengan target employees at the Head Office.
peningkatan akses bagi pegawai di Kantor Pusat.
3. Mempersiapkan Talent Masa Depan untuk 3. Preparing Future Talent for Leadership Pipeline
Kepemimpinan (Preparing Future Talent for Leadership
Pipeline)
Dalam rangka membangun suksesor berkualitas tinggi To build high-quality successors, who are in line with the
yang selaras dengan visi dan nilai perusahaan, program Company’s vision and values, the leadership program will be
kepemimpinan akan diterapkan secara berjenjang melalui implemented in stages through the Mandatory Leadership
Mandatory Leadership Program, yang terdiri dari LEARN Faster, Program, consisting of LEARN Faster, LEAP Forward, &
LEAP Forward, & LEAD Beyond. Selain itu, pengembangan LEAD Beyond. In addition, talent development will be
talenta akan difasilitasi melalui program Mantap Future facilitated through the Mantap Future Talent program, which
Talent, yang mencakup Officer Development Program includes the Officer Development Program (ODP) and Staff
(ODP) dan Staff Development Program (SDP) dengan target Development Program (SDP) with a development target of 60
pengembangan 60 ODP dan 30 SDP sepanjang tahun 2025. ODPs and 30 SDPs throughout 2025.
4. Membangun Karakteristik Baru dalam Budaya 4. Embedding New Unique Characteristic to Improve
Perusahaan (Embedded New Unique Characteristic to Employee Engagement
Improve Employee Engagement)
Transformasi cara kerja akan dilakukan melalui internalisasi The work method transformation will be conducted through
perilaku kunci yang baru, dengan mengintegrasikan budaya the internalization of new key behaviors, by integrating work
kerja ke dalam sistem dan proses bisnis. Perusahaan juga culture into business systems and processes. The Company
akan melaksanakan evaluasi budaya secara berkala untuk will also conduct regular cultural evaluations to ensure the
memastikan efektivitas implementasi serta peningkatan effectiveness of implementation and increase employee
keterlibatan pegawai. engagement.
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07
Profil Perusahaan
Company Profile
TEKNOLOGI
INFORMASI
Information Technology
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Master Plan dan Strategi Teknologi Informasi
Master Plan and Strategy of Information Technology
Untuk mendukung visi Bank Mandiri Taspen menjadi Leading Senior To support Bank Mandiri Taspen’s vision of becoming the Leading
Citizen Bank, IT Strategic Plan (ITSP) 2021-2025 telah diselaraskan Senior Citizen Bank, the 2021–2025 IT Strategic Plan (ITSP) has been
dengan Corporate Plan menjadi ITSP 2021-2025, dengan rencana aligned with the Corporate Plan, resulting in the ITSP 2021–2025,
transformasi Bank Mandiri Taspen sebagai berikut: which outlines the Bank Mandiri Taspen transformation plan as follows:
2021 2022 2023 2024 2025
Inisiatif Inisiatif Inisiatif Inisiatif Inisiatif
Initiatives Initiatives Initiatives Initiatives Initiatives
• Assessment Core • Pengadaan • Kick Off Implementasi • Development NCBS • Implementasi NCBS
Banking Existing Jasa Konsultasi NCBS (solution testing) & (MAESTRO)
untuk menuju Digital Pendampingan NCBS Kick-off Peningkatan Infrastruktur Implementation of
Banking Procurement of NCBS Implementation of untuk menunjang NCBS NCBS (MAESTRO)
Assessment of Consulting Services NCBS NCBS Development • Pengembangan
Existing Core Banking • Pengembangan • Pengembangan (Solution Testing) and MOVIN (Tarik Tunai
to transition towards New Mobile Banking MOVIN (Tarik Tunai Infrastructure Enhancement di ATM Jalin, VA
Digital Banking (BI Fast, Content Merchant, QRIS, Top to Support NCBS Transfer, QRIS
• Implementasi awal Promotion, Dashboard up e-wallet, Absensi • Pengembangan MOVIN (upload, Tuntas),
Mobile Banking Histori Keuangan) Pensiun) (E-Statement, Registrasi Mantap Call Button,
Initial Implementation Development of Development of & Aktivasi Online, Integration Customer
of Mobile Banking New Mobile Banking MOVIN (Merchant Biometric Login, Block Data Platform)
• Optimalisasi (BI Fast, Content Cash Withdrawal, Kartu Debit, Online Development of
operasional IT Security Promotion, Financial QRIS, E-Wallet Onboarding, Top Up MOVIN (Cash
Optimization of IT History Dashboard) Top-up, Pension E-Money) Withdrawal at Jalin
Security Operations • Review kebijakan Attendance) Development of MOVIN ATMs, VA Transfer,
• Menyusun standar terkait IT Security • Peningkatan (E-Statement, Online QRIS (Upload,
dan prinsip dasar tata Review of Operasional IT Registration & Activation, Tuntas), Mantap Call
kelola TI IT Security Policies Security Biometric Login, Debit Button, Integration
Formulation of IT . • Kajian untuk review Enhancement of IT Card Block, Online with Customer Data
Governance Standards Kebijakan TI Security Operations Onboarding, E-Money Platform)
and Basic Principles Study for • Penyusunan Top-Up)
IT Policy Review Dokumentasi terkait • QRIS Acquirer, Virtual
arsitektur TI Account, Lead
Preparation of Management System,
Documentation for IT Fraud Detection System,
Architecture Help Desk Management
System
• Pengadaan Tools UU PDP
Procurement of Personal
Data Protection Law
Tools (UU PDP)
Di tahun 2024, Bank Mandiri Taspen fokus dalam proses In 2024, Bank Mandiri Taspen is focusing on the development
pengembangan new core banking system yang saat ini sedang of a new core banking system, which is currently in the testing
dalam tahap testing dan peningkatan infrastruktur untuk phase, along with infrastructure upgrades to support the new
menunjang new core banking tersebut. Adapun pengembangan core banking platform. In addition, other development initiatives
inisiatif lainnya bertujuan untuk meningkatkan pelayanan Bank are aimed at enhancing the Bank’s services to its customers,
kepada nasabah seperti pada mobile banking Bank Mandiri such as improvements to Bank Mandiri Taspen’s mobile banking
Taspen yaitu MOVIN dan dalam sisi regulasi khususnya terhadap application, MOVIN. From a regulatory perspective, particularly in
UU Pelindungan Data Pribadi, Bank telah mempersiapkan tools response to the enactment of the Personal Data Protection Law,
untuk pemenuhannya. the Bank has prepared the necessary tools to ensure compliance.
Pada tahun 2021 Bank Mandiri Taspen telah melakukan assessment In 2021, Bank Mandiri Taspen conducted an IT maturity assessment
maturity IT menggunakan framework COBIT 2019 dengan score using the COBIT 2019 framework, achieving a maturity score
hasil assessment 1,63. Di tahun 2024 ini Bank sedang melakukan of 1.63. In 2024, the Bank is undergoing a reassessment of its
assessment kembali terkait maturity IT. Progress assessment saat IT maturity. The current progress of this assessment is at the
ini sampai di tahap pengumpulan dokumen untuk dijadikan document collection stage, which will serve as the basis for further
bahan analisis. analysis.
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Teknologi Informasi
Information Technology
Inovasi Teknologi Informasi
Information Technology Innovation
Pada tahun 2024, Bank Mandiri Taspen telah melakukan beberapa In 2024, Bank Mandiri Taspen has carried out several information
inovasi teknologi informasi (TI) antara lain: technology (IT) innovations, including:
1. New Core Banking System (MAESTRO), core banking system 1. New Core Banking System (MAESTRO), a web-based
berbasis web yang digunakan untuk membantu proses operasional core banking system used to assist Bank Mandiri Taspen’s
Bank Mandiri Taspen, sistem ini akan live pada tahun 2025. operational processes, this system will go live in 2025.
2. Web Vulnerability, yaitu pengadaan web vulnerability 2. Web Vulnerability, namely the procurement of web
assessment tools yang berfungsi untuk mendeteksi dan vulnerability assessment tools that function to detect
mengelola kerentanan keamanan situs web dan aplikasi and manage security vulnerabilities of websites and web
web, yang mencakup layanan web, web server, proxy server, applications, which include web services, web servers, proxy
maupun web application server. servers, and web application servers.
3. Tools Enterprise Obfuscation, pengadaan tools atau aplikasi 3. Enterprise Obfuscation Tools, procurement of tools or
yang berfungsi untuk menerapkan teknik pengamanan applications that function to apply multiple layers of security
multiple layers, termasuk hardening kode dan RASP, untuk techniques, including code hardening and RASP, to protect
melindungi aplikasi mobile dari ancaman siber. mobile applications from cyber threats.
4. Anti DdoS dan Web Application Firewall (WAF), pengadaan 4. Anti DdoS and Web Application Firewall (WAF), procurement
tools atau aplikasi untuk pengamanan aplikasi internet facing of tools or applications to secure internet facing applications
dari serangan DdoS yang menyebabkan flooding traffic from DdoS attacks that cause flooding traffic so that the
sehingga sistem tidak dapat diakses. system cannot be accessed.
5. Tools Pengamanan AS400, pengadaan tools atau aplikasi 5. AS400 Security Tools, procurement of tools or applications
untuk melakukan pengamanan pada sistem operasi AS400 to secure the AS400 operating system used by core banking
yang digunakan oleh core banking dari ancaman malware, from malware threats, securing command usage, integration
pengamanan penggunaan command, integrasi dengan SIEM with SIEM tools and real-time performance monitoring.
tools dan monitoring performance secara real time.
6. Attack Surface Management, pengadaan tools atau aplikasi 6. Attack Surface Management, procurement of tools or
untuk melakukan proses pengawasan untuk mengatasi segala applications to carry out the monitoring process to address
ancaman siber mencakup penilaian risiko, kontrol keamanan, all cyber threats including risk assessments, security controls,
dan langkah diperlukan dalam memetakan, melindungi, dan and steps needed to map, protect, and reduce the likelihood
mengurangi kemungkinan berhasilnya serangan. of successful attacks.
7. Pengamanan Data Backup (Sandbox), pengadaan tools atau 7. Backup Data Security (Sandbox), procurement of tools or
aplikasi untuk melakukan scan & protection backup data dan applications to scan & protect backup data and ensure that
memastikan data backup tidak terinfeksi oleh malware. backup data is not infected by malware.
8. Automation Testing Tools, pengadaan tools atau aplikasi untuk 8. Automation Testing Tools, procurement of tools or applications
melakukan percepatan dalam proses testing development aplikasi. to accelerate the application development testing process.
9. Storage and Backup, pengadaan alat untuk manajemen 9. Storage and Backup, procurement of tools for management
dan rencana kapasitas pada Storage dan Backup agar dapat and capacity planning in Storage and Backup to ensure proper
memastikan alokasi sumber daya yang tepat, mencegah resource allocation, prevent performance disruptions, avoid
gangguan kinerja, menghindari pemborosan sumber daya, waste of resources, and optimize operational efficiency.
dan mengoptimalkan efisiensi operasional.
10. Data Backup Logical Core Banking, pengadaan tools atau 10. Logical Core Banking Data Backup, procurement of tools
aplikasi untuk memodernisasi sistem backup dan penyimpanan or applications to modernize the backup and data storage
data pada AS400 yang masih menggunakan tape fisik. system on AS400 which still uses physical tape.
11. New HDMS (Help Desk Management System), pengadaan 11. New HDMS (Help Desk Management System), procurement of
tools atau aplikasi untuk merespon realisasi request atas tools or applications to respond to the realization of requests
layanan TI dan penyelesaian atas incident TI sesuai dengan for IT services and resolution of IT incidents in accordance with
Service Level Agreement. the Service Level Agreement.
12. Internal Switching, implementasi tools atau aplikasi sebagai 12. Internal Switching, implementation of tools or applications as
middleware antara Bank Mandiri Taspen dengan pihak ketiga. middleware between Bank Mandiri Taspen and third parties.
13. Load Balancer F5, pengadaan hardware dan software 13. Load Balancer F5, procurement of ready-to-use hardware and
siap pakai untuk load balancer agar dapat melakukan software for load balancers to be able to balance intranet
penyeimbang terkait distribusi lalu lintas jaringan intranet. network traffic distribution.
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Infrastruktur Teknologi Informasi
Information Technology Infrastructure
Kondisi saat ini Bank Mantap memiliki infrastruktur information Currently, Bank Mandiri Taspen has the following IT infrastructure,
technology (IT) sebagai berikut: as follows:
1. OPERATION
Security Management
2. CHANGE MANAGEMENT
4. PLANNING & DESIGN
Office Device Management
Security Management
Security Management
Site Management (DC and DRC)
Server, Storage & Hardware
Network Infrastructure
Security Management
3. CONFIGURATION MANAGEMENT
Office Device Management Office Device Management
Penggunaan office device management dapat meningkatkan The use of office device management can improve operations and
operasional dan keamanan dalam pengelolaan device di Bank security in managing devices at Bank Mandiri Taspen. Through
Mandiri Taspen. Melalui pengelolaan device secara tersentralisasi, centralized device management, updating, patching, and device
proses update, patching, dan maintenance device dapat dilakukan maintenance processes can be performed more efficiently and
secara lebih efisien dan efektif. effectively.
Site Management (DC and DRC) Site Management (DC and DRC)
Bank Mandiri Taspen telah memiliki beberapa Data Center dan Bank Mandiri Taspen has several Data Centers and Disaster
Disaster Recovery Center untuk menjaga business continuity dan Recovery Centers to maintain business continuity and minimize
meminimalkan downtime ketika terjadi bencana (disaster). downtime when a disaster occurs.
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Teknologi Informasi
Information Technology
Server, Storage and Hardware Server, Storage and Hardware
• Implementasi high availability, sinkronisasi data, dan backup • Implementation of high availability, data synchronization,
recovery active data sudah terintegrasi dengan tools software and backup recovery active data has been integrated with
management backup dan high availability. software management backup and high availability tools.
• Sinkronisasi data core banking sudah menggunakan software • Data synchronization of core banking has used an integrated
yang terintegrasi software.
Network Architecture Network Architecture
• Penerapan Software-Defined Wide Area Networ (SDWAN) • Application of Software-Defined Wide Area Network
di beberapa cabang untuk mendukung peningkatan (SDWAN) in some branches to support the improvement of
performance dan keamanan dari IT network. security and performance of IT network.
• Beberapa area pada arsitektur jaringan Bank Mantap sudah • Some areas in Bank Mandiri Taspen’s network channel has
memenuhi High Availability Network Device. satisfied High Availability Network Device.
• Sudah memiliki perangkat load balancer untuk pengelolaan • It has load balancer device for workload management and
workload dan mengoptimalkan penggunaan resource dan optimized resource utilization and supported Active-Active
mendukung Active – Active Data Center Multiple Site. Data Centre Multiple Site.
Security Management Security Management
• Penerapan endpoint protection untuk perangkat client pada • Implementation of endpoint protection to client’s devices in
end user dan server. end user and server has been performed.
• Pengamanan email misalnya melalui penggunaan email- • E-mail security includes the use of email-antimalware.
antimalware.
• Implementasi proses dan teknologi Network Access Control • Implementation of Network Access Control (NAC) technology
(NAC) sudah diterapkan di Bank Mandiri Taspen. and process has been applied in Bank Mandiri Taspen.
• Penggunaan teknologi Privileged Access Management (PAM) • Use of Privileged Access Management (PAM) technology to
untuk pengamanan user access control. secure user access control.
• Penerapan kontrol dual custodian untuk pengelolaan akun • Implementation of dual custodian control for the management
super user aplikasi (password). Penyimpanan informasi akun of super user application accounts (passwords). Super user
super user (user ID dan password) dimasukkan ke dalam account information (user ID and password) is stored in sealed
amplop yang disimpan dalam brankas/kluis tertutup yang envelopes and kept in a secure vault/safe, which is locked
dikunci dengan kunci fisik dan kunci digital. using both physical and digital keys.
• Implementasi firewall access dan Intrusion Prevention System • Deployment of firewall access controls and an Intrusion
(IPS) untuk melakukan deteksi dan perlindungan terhadap Prevention System (IPS) to detect and protect against IT
threat keamanan TI. security threats.
• Penggunaan Virtual Private Network (VPN) untuk pengamanan • Use of Virtual Private Network (VPN) for access security in
akses jaringan internal dari luar. internal network from outside.
• Penetration testing terhadap seluruh aplikasi yang akan • Penetration testing has been done to all application that will
diakses melalui jaringan publik. be accessed through public network.
• Pemanfaatan patch management untuk memastikan update • Utilization of patch management to ensure update and
dan patching pada sistem dan aplikasi. patching in the system and application.
• Security Awareness secara berkala telah dilakukan untuk • Periodic Security Awareness has been conducted to socialize
mensosialisasikan pentingnya IT Security kepada seluruh the importance of IT Security to all employees of Bank Mandiri
pegawai Bank Mandiri Taspen. Taspen.
• Penguatan Security Operations Center (SOC) untuk melakukan • Reinforcement of Security Operations Center (SOC) for
monitoring dan prevention terhadap serangan keamanan siber. monitoring and prevention to cyber security attacks.
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• Implementasi Security Information and Event Management • Implementation of Security Information and Event Management
(SIEM) untuk mendeteksi ancaman secara real-time untuk (SIEM) to enable real-time threat detection and centralized
manajemen log dari berbagai sumber, memudahkan Bank untuk log management from various sources, allowing the Bank to
menganalisis dan mengidentifikasi pola aktivitas mencurigakan. effectively analyze and identify patterns of suspicious activity.
• Implementasi Threat Intelligence untuk meningkatkan • Implementation of Threat Intelligence to enhance the Bank’s
kemampuan analisis risiko keamanan. capability in analyzing and assessing security risks.
• Implementasi Network Detection & Response (NDR) yang • Implementation of Network Detection and Response (NDR) to
berguna untuk deteksi ancaman tingkat lanjut. support the detection of advanced threats.
• Bank Mandiri Taspen telah memperoleh sertifikasi ISO 27001 • Bank Mandiri Taspen has obtained ISO 27001 certification for
untuk Physical Security Data Center. Physical Security Data Center.
Untuk memastikan keandalan dan kesiapan TI pada saat terjadi To ensure the reliability and readiness of IT during disaster and
bencana dan hal yang tidak diinginkan lainnya, telah dilaksanakan other undesired events, trial of disaster recovery plan has been
uji coba atas Rencana Pemulihan Bencana (disaster recovery plan) performed to all very critical and critical applications.
untuk seluruh aplikasi very critical dan critical.
Tata Kelola Teknologi Informasi
Information Technology Governance
Tata Kelola TI Bank Mandiri Taspen fokus pada 3 (tiga) pilar utama Bank Mandiri Taspen IT Governance focuses on 3 (three) main
yaitu: pillars, namely:
• People & Organization • People & Organization
Pembahasan terkait organisasi IT dan personil beserta Discussion related to IT organization and personnel along with
kompetensi yang diperlukan. the required competencies.
• Process, Policy, & Procedure • Process, Policy, & Procedure
Pembahasan terkait alur proses yang mendukung tata kelola Discussion related to process flows that support governance
seperti kebijakan, prosedur, standar dan organisasi IT. such as IT policies, procedures, standards and organizations.
• IT Service & Risk Management • IT Service & Risk Management
Pembahasan terkait tata kelola IT pada penerapan manajemen Discussion related to IT governance in the implementation of
layanan IT dan pengelolaan risiko. IT service management and risk management.
Penguatan IT Security Strengthening IT Security
Penguatan IT Security dilakukan untuk mendorong bisnis yang Strengthening IT security is conducted to encourage digital-based
berbasis digital menjaga keamanan data dan informasi Bank. businesses to maintain the security of bank data and information.
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Information Technology
Framework Manajemen Pengamanan Keamanan Siber
Cybersecurity Management Framework
Untuk mendorong bisnis yang berbasis digital menjaga keamanan data dan informasi Bank, maka telah
dilakukan implementasi dengan framework 3 Pilar Governance & Awareness, Protection, Operations:
To support digital-driven business operations and safeguard the Bank’s data and information security,
imaplementation has been carried out based on the Three-Pillar Framework: Governance & Awareness, 1
Protection, and Operations: CONFIDENTIALITY
Information
Security
2 3
INTEGRITY AVAILABILITY
Governance & Prinsip Keamanan
Protection Operation Informasi
Awareness
Information Security
Pemenuhan atas program Memperkuat proteksi Meningkatkan proteksi Principles
security awareness dan keamanan siber dengan sistem untuk me-manage
standar prosedur (policy) memanfaatkan teknologi dan mencegah risiko siber Confidential
security tools best practice terkini dan Enhancing system Menjaga kerahasiaan data
Fulfillment of security relevan dengan Bank protection to manage and dan akses ke informasi
awareness programs Strengthening of cybersecurity prevent cyber risks
protection by leveraging the Safeguarding the
and standard security
latest and most relevant best- confidentiality of data and
procedures (policies)
practice tools access to information
Integrity
Kualitas dari setiap data
Peningkatan Awareness
Endpoint (PC/Laptop) Security Operation Center untuk menjaga integritas
Pegawai / Enhancement of
Security (SOC) Cyber Drill sebuah data
employee security awareness
Ensuring the accuracy
Security Operation Center
Security Policy
Infrastructure (Server)
(SOC) SIEM (Detect &
and reliability of data to
Security maintain its integrity
Response)
Peningkatan Skill Pegawai Availibility
Perimeter & Network Back up &
/ Improvement of Ketersediaan bahwa
Security Recovery Plan
Employee Skills
aplikasi, sistem, jaringan,
dan sebagainya harus
Applications Security dipastikan dapat diakses
ketika dibutuhkan dan
juga harus dapat berjalan
Identify & Access dengan semestinya
Management
Ensuring that applications,
systems, networks, and
other resources are
Data Security
accessible when needed
and function as intended
• Audit Internal & Security Maturity Level International Standard Simulasi Adversarial Attack
External Standar Nasional dan ISO 27001 DC Soil & DC Simulation Exercise -
• Control Testing Internasional Proklamasi Konsultan Independen External
Bank Mandiri Taspen sudah menerapkan 3 (tiga) pillar dengan Bank Mandiri Taspen has implemented 3 (three) pillars with
prinsip keamanan Confidential, Integrity, & Availability (CIA) yang the security principles of Confidential, Integrity, & Availability
menjadi key success factor dalam melakukan keamanan dan (CIA), which are key success factors in performing security and
penguatan IT Security untuk keberlangsungan operasional bisnis strengthening IT Security for the continuity of the Bank’s business
Bank, yaitu Governance, Protection, Operations. operations, such as Governance, Protection, and Operations.
A. Governance A. Governance
• Pencapaian level maturitas security standar • Achievement of a security maturity level based on the
international NIST yaitu 3.61 (kategori: Managed) dari international NIST standard at 3.61 (category: Managed)
5.00 (kategori: Optimized). out of a maximum of 5.00 (category: Optimized).
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• Pencapaian level maturitas security standar nasional BSSN • Achievement of a security maturity level based on
yaitu 4,62 (kategori: Implementasi Optimal) dari 5.00 the national standard set by BSSN at 4.62 (category:
(kategori: Implementasi Optimal), sebelumnya nilai 4,24 Optimal Implementation) out of 5.00 (category: Optimal
di 2023, kenaikan angka 0,37 di tahun 2024, karena Implementation), an increase from the 2023 score of 4.24.
adanya perbaikan yang dilakukan di Divisi CISO. This improvement of 0.37 points in 2024 is attributed to
enhancements carried out by the CISO Division.
• Keberhasilan pelaksanaan Audit Sertifikasi ISO/IEC • Successful completion of the ISO/IEC 27001:2022
27001:2022 upgrade dari ISO/IEC 27001:2013 dengan certification audit, upgraded from ISO/IEC 27001:2013,
scope Physical Security Data Center Jakarta Proklamasi with the audit scope covering the Physical Security of the
dan Data Center Bali pada Juli 2024. Jakarta Proklamasi Data Center and the Bali Data Center,
conducted in July 2024.
Pemenuhan Tata Kelola atas program security awareness Fulfillment of Governance in Security Awareness Programs,
dan standar prosedur (policy) security, dan kompetensi Security Policy Standards, and Team Competency, as
Tim yang diwujudkan dalam: demonstrated through:
1. Peningkatan Awareness Pegawai 1. Enhancement of Employee Awareness
- Peningkatan security awareness seluruh pegawai - Strengthening security awareness among all
(peningkatan pemahaman kesadaran siber) dengan employees (improving cybersecurity awareness)
memberikan materi security awareness setiap bulan through the consistent delivery of monthly
secara konsisten dengan topik berbeda (media: security awareness materials with varying topics.
video edukatif. Ditayangkan serentak setiap bulan These materials are presented in the form of
di seluruh Cabang) dan dilakukan pengukuran educational videos and broadcast simultaneously
melalui quiz online (Ms. Form). across all branches each month. Effectiveness
- Penyelenggaraan Seminar yang ditujukan kepada is measured through an online quiz (using
Top Management (Board of Commmissioners dan Microsoft Forms).
Board of Director) dengan tema “Keamanan dan - Organization of a seminar targeted at Top
Pertahanan Siber” bekerja sama dengan Badan Management (Board of Commissioners and
Siber dan Sandi Negara (BSSN) sebagai Narasumber, Board of Directors) with the theme “Cybersecurity
dilaksanakan pada tanggal 16 Juli 2024. and Cyber Defense,” in collaboration with the
National Cyber and Crypto Agency (BSSN) as
keynote speaker, held on July 16, 2024.
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Information Technology
- Pelaksanaan webinar kepada Seluruh Pegawai - Implementation of a cybersecurity webinar for
terkait security/keamanan siber untuk memperkuat all employees to further strengthen awareness,
awareness bersinergi dengan Badan Siber dan in collaboration with the National Cyber and
Sandi Negara (BSSN), dengan tema dengan tema Crypto Agency (BSSN), with the theme “Cyber
“Cyber Safety: Know The Risk and Take Action” Safety: Know The Risk and Take Action” held on
pada tanggal 26 November 2024. Acara ikut serta November 26, 2024. The event was attended
dan dibuka oleh Direktur IT & Digital Bpk. Widi and officially opened by the Director of IT &
Nugroho. Digital, Mr. Widi Nugroho.
- Simulasi atau pengujian keamanan siber - Cybersecurity scenario-based simulation
berbasis skenario dengan metode Table Top or testing was carried out through a more
Exercise yang lebih komprehensif melibatkan comprehensive Table Top Exercise method,
konsultan jasa pihak ketiga yang independen involving an independent third-party consulting
sebagai Tim Penyerang dan melibatkan sejumlah firm as the “Red Team” (Attacker Team). The
Divisi (Division Head) yang berfungsi meliputi: exercise engaged multiple Division Heads from
operasional, bisnis, IT, legal, human resources, key functions including Operations, Business,
marketing communication, serta melibatkan IT, Legal, Human Resources, and Marketing
decision maker atas keputusan yang diambil Communication. Additionally, decision-makers
turut berpartisipasi Board of Director (Direktur IT such as the Board of Directors - including the
& Digital, Direktur Finance, Risk, & Operations). Director of IT & Digital and the Director of Finance,
Risk, & Operations - actively participated in the
decision-making process during the exercise.
- Pembentukan Program Security Agent - Establishment of the Security Agent (SA) Program
(SA) sebagai naradamping atau pegawai as a support network of designated employees
yang ditugaskan untuk berkomunikasi dan responsible for facilitating communication and
berkoordinasi mengenai security awareness di coordination on security awareness matters
masing-masing Divisi (Kantor Pusat) dan masing- between their respective Divisions (Head Office)
masing Distribution 1 sampai dengan 9 (Cabang) and Distribution Areas 1 to 9 (Branches) and
dengan Divisi CISO dengan tujuan penyebaran the CISO Division. The program aims to ensure
informasi dan implementasi awareness yang lebih more effective and widespread dissemination
efektif dan merata. Sebagai bentuk apresiasi and implementation of security awareness. As a
kepada Security Agent, CISO memberikan reward form of appreciation, the CISO Division provides
bagi Unit kerja dan Security Agent terbaik. rewards for the best-performing Security Agents
and their respective units.
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- Pengukuran tingkat awareness kepada seluruh - Measurement of employee awareness is
pegawai melalui online quiz/self assessment conducted through monthly online quizzes
setiap bulan dengan topik berbeda yang telah or self-assessments, each based on different
disosialisasikan. Hasil pelaksanaan menunjukan socialized topics. The results show that 95% of
95% dari seluruh Pegawai berpartisipasi dan all employees participated, with the passing rate
kelulusan menunjukan hasil lebih dari threshold exceeding the predefined threshold.
yang telah ditentukan.
2. Security Policy 2. Security Policy
- Sinergi dengan Perusahaan Induk (Bank - Synergy with the Parent Company (Bank
Mandiri) untuk memenuhi standar minimum Mandiri) to meet minimum security requirement
requirement security. standards.
- Penyusunan Security Policy ketentuan internal Bank - Formulation of the Bank’s internal Security Policy
untuk seluruh proses (governance, protections, covering all processes - governance, protection,
dan operations) baik pembuatan baru atau and operations - either through the development
penyesuaian pada ketentuan eksisting mengacu of new policies or adjustments to existing ones.
pada Regulator, Best Practice International/ These policies are established based on regulatory
Nasional, serta kebutuhan proses internal Bank. requirements, international/national best practices,
and the Bank’s internal operational needs.
3. Peningkatan Skill Pegawai IT Security 3. IT Security Employee Skill Enhancement
- Training dan Workshop untuk meningkatkan - Training and workshops to improve employee
kompetensi pegawai. competency.
- Sinergi dengan Induk Perusahaan (Bank Mandiri) - Synergy with the Holding Company (Bank
melakukan sharing session melalui Special Mandiri) in conducting sharing sessions through
Interest Group (SIG). the Special Interest Group (SIG).
- Pengujian keamanan siber berbasis skenario - Cybersecurity scenario-based testing using the
dengan metode AASE (Adversarial Attack AASE (Adversarial Attack Simulation Exercise)
Simulation Exercise) yang sebelumnya Bank method, which had not previously been
belum pernah lakukan untuk penambahan conducted by the Bank, was implemented as an
metode pengujian yang lebih taktis sebagai additional and more tactical testing approach
upaya untuk mengidentifikasi dan mengatasi to identify and address potential system
potensi kerentanan pada sistem. vulnerabilities.
- Workshop pembekalan Tim Tanggap Insiden - Capacity-building workshop for the Cyber Incident
Siber (TTIS) bersama Lembaga dan Instansi Response Team (CIRT) held in collaboration with
berkaitan, seperti workshop bersama Badan relevant institutions and agencies, including a
Siber dan Sandi Negara (BSSN) dalam agenda workshop with the National Cyber and Crypto
untuk meningkatkan efektivitas dan efisiensi Agency (BSSN). The agenda aimed to enhance
operasional pengelolaan insiden siber dengan the effectiveness and efficiency of cyber
pengukuran Tingkat Maturitas Penangan Insiden incident management operations through the
(TMPI) serta dalam meningkatkan koordinasi assessment of Incident Handling Maturity Level
dan komunikasi intensif dalam berbagi informasi (Tingkat Maturitas Penanganan Insiden – TMPI),
keamanan siber dalam kegiatan Forum TTIS and to strengthen coordination and intensive
Sektor Keuangan, Perdagangan dan Pariwisata. communication for cyber threat intelligence
sharing within the Financial Services, Trade, and
Tourism Sector CIRT Forum.
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Teknologi Informasi
Information Technology
B. Protection B. Protection
Memperkuat proteksi keamanan siber dengan memanfaatkan Strengthening cyber security protection by utilizing the latest
teknologi tools best practice terkini dan relevan dengan Bank. best practice technology tools relevant to the Bank.
1. Endpoint (PC/Laptop) Security 1. Endpoint (PC/Laptop) Security
- Implementasi Antivirus, sebagai proteksi endpoint dari - Antivirus implementation as endpoint protection from
serangan virus, malware, trojan, dan ransomware. virus, malware, Trojan, and ransomware attacks.
- Pemanfaatan Desktop Management (Ivanti Landesk) - Utilization of Desktop Management (Ivanti Landesk)
untuk percepatan konfigurasi keamanan perangkat to accelerate centralized configuration of device
seluruh pegawai secara terpusat. security for employees.
- Implementasi USB Blocking dalam mencegah - Implementation of USB Blocking to prevent the
pertukaran data bank dan antisipasi celah masuknya exchange of bank data and anticipate opportunities
virus dari media USB Pegawai. for viruses to enter from employees’ USB media.
- Implementasi EDR dan XDR untuk mengoptimalkan - Implementation of EDR and XDR to optimize incident
deteksi dan respon insiden pada tingkat endpoint. detection and response at the endpoint level.
2. Infrastructure (Server) Security 2. Infrastructure (Server) Security
- Melakukan Testing Hardening pada perangkat server - Performing Hardening Testing on server devices to
untuk memperkuat keamanan server dari jaringan strengthen server security from networks inside and
dalam maupun luar Bank. outside the Bank.
- Update Patching OS endpoint dan Server untuk - Updating OS endpoint and server patching to ensure
memastikan software telah ter-update sehingga virus the software is updated so that viruses can be
dapat terdeteksi dan diblokir. detected and blocked.
- Implementasi Pengamanan AS400 sebagai proteksi - Implementation of AS400 Security as protection for
untuk core banking system. the core banking system.
3. Perimeter & Network Security 3. Perimeter & Network Security
- Implementasi Firewall serta Network Access Control - Perimeter & Network Security - Implementation
(NAC) untuk menjaga keamanan jaringan dan of Firewall and Network Access Control (NAC) to
pembatasan akses ke server. maintain network security and limit access to servers.
- Implementasi Network Segmentation untuk - Implementation of Network Segmentation to
pengaturan akses jaringan sesuai dengan tujuan dan regulate network access according to user objectives
wewenang user. and authority.
- Implementasi Web Security Assessment, - Implementation of Web Security Assessment, as the
sebelumnya Bank belum memiliki deteksi Bank previously lacked server web configuration
konfigurasi server web , dan belum memenuhi detection and did not meet existing security standards
standar security yang ada (OWAPS Top 10). (OWASP Top 10).
- Implementasi Tools Attack Surface Management - Implementation of Attack Surface Management Tools
untuk melakukan proses pengawasan untuk to oversee and mitigate cyber threats, including risk
mengatasi segala ancaman siber mencakup penilaian assessment, security controls, and necessary steps to
risiko, kontrol keamanan, dan langkah diperlukan map, protect, and reduce the likelihood of successful
dalam memetakan, melindungi, dan mengurangi attacks.
kemungkinan berhasilnya serangan.
- Implementasi Tools Anti DDoS & Web Application - Implementation of Anti-DDoS and Web Application
Firewall (WAF) untuk pengamanan aplikasi internet Firewall (WAF) Tools for securing internet-facing
facing dari serangan DDOS yang menyebabkan applications from DDoS attacks that cause traffic
flooding traffic sehingga sistem tidak dapat diakses. flooding, preventing system accessibility.
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4. Applications Security 4. Applications Security
- Implementasi Vulnerability Assessment Tool untuk - Implementation of the Vulnerability Assessment
mengidentifikasi kerentanan dan risiko dalam Tool to identify vulnerabilities and risks in system
implementasi sistem. implementation.
- Melakukan Penetration Test, sebagai uji coba untuk - Conducting a Penetration Test, as a test to break
menerobos sistem pengamanan yang ada, sesuai through the existing security system, in accordance
dengan batasan yang telah ditentukan sebelumnya. with previously determined limits.
- SAST dan DAST tools untuk pengamanan secured - SAST & DAST tools for securing secured coding of
coding aplikasi yang akan diimplementasi. applications to be implemented.
- Penggunaan Web Application Firewall (WAF) yang - Utilization of Web Application Firewall (WAF), which
merupakan proteksi dan kontrol akses terhadap provides protection and access control for website
aplikasi berbasis website. based applications.
- Implementasi Pengamanan Source Code Mobile - Implementation of Mobile Application Source Code
Application, untuk aplikasi lebih sulit untuk dipahami, Security to make applications more resistant to
direkayasa atau diubah sehingga source code tidak understanding, reverse engineering, or modification,
mudah dicuri atau dirusak, lebih aman tidak bisa ensuring that the source code is not easily stolen
disispkan code berbahaya. or tampered with, and preventing the insertion of
malicious code for enhanced security.
5. Identity & Access Management 5. Identity & Access Management
- Implementasi Active Directory (LAPS) sebagai - Implementation of Active Directory (LAPS) as an
konfigurasi Identity Management setiap user sebagai Identity Management configuration for each user to
standarisasi pengelolaan user access dan policy. standardize user access and policy management.
- Privilege Access Management untuk kontrol akses - Privilege Access Management for access control and
dan otorisasi terhadap perangkat server, network, authorization of server, network and firewall devices.
dan firewall.
- Penerapan kontrol dual custodian untuk pengelolaan - Implementation of dual custodian controls for managing
akun super user aplikasi, baik dari pembuatan super user application accounts, including the creation
password akun super user maupun penyimpanannya. of super user account passwords and their storage.
- Penyimpanan informasi akun super user (user ID - Super user account information (user ID and
dan password) dimasukkan ke dalam amplop yang password) is placed in an envelope and stored in a
disimpan dalam brankas/kluis tertutup yang dikunci secure vault/safe, locked with both physical and
dengan kunci fisik dan kunci digital. digital keys.
6. Data Security 6. Data Security
- Implementasi Data Loss Prevention (DLP), untuk - Implementation of Data Loss Preventive (DLP),
pengaturan pendistribusian dokumen Bank sesuai to regulate the distribution of Bank documents
dengan level/klasifikasi data. according to data level/classification.
- Implementasi pengamanan data protection (Security - Implementation of Data Protection Security (Security
AI) untuk data pribadi dan atau data nasabah Bank AI) for personal data and/or customer data in
sesuai ketentuan Regulator. compliance with regulatory requirements.
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Teknologi Informasi
Information Technology
C. Operations C. Operations
Meningkatkan proteksi sistem untuk me-manage dan Improving protection system to manage and prevent cyber
mencegah risiko siber. risks.
1. Security Operation Center (SOC) Cyber Drill 1. Security Operation Center (SOC) Cyber Drill
- Pelaksanaan pengujian Cyber Drill dengan metode - Implementation of Cyber Drill using the Table- Top
Table-Top Exercise telah dilakukan melibatkan Top Exercise method that has been conducted to simulate
Management (Board of Directors) untuk simulasi the Bank’s readiness to identify and terminate attacks
mengetahui kesiapan Bank dalam mengidentifikasi or respond quickly and effectively to the occurring
dan menghentikan serangan atau merespons dengan cyber incidents.
cepat dan efektif dari insiden siber yang terjadi.
- Pelaksanaan simulasi pengujian real ke sistem metode - Execution of real system testing simulations using the
Adversarial Attack Simulation Exercise (AASE) dengan Adversarial Attack Simulation Exercise (AASE) method,
konsultan independen eksternal. conducted with an external independent consultant.
2. Security Operation Center (SOC) Security Information and 2. Security Operation Center (SOC) Security Information and
Event Management (SIEM) untuk Detect & Response Event Management (SIEM) to Detect & Response
- Internal Threat: mendeteksi dan melakukan proteksi - Internal Threat: to detect and provide protection with
dengan response blocking terhadap serangan yang response blocking against attacks originating from
berasal dari internet. the internet.
- External Threat: mendeteksi serangan dan melakukan - External Threat: to detect attacks and provide
proteksi dengan response blocking terhadap serangan protection with response blocking against attacks that
yang berasal, seperti ransomware dan phishing email. originate, such as ransomware and phishing emails.
- Threat Intelligence: security tools yang digunakan - Threat Intelligence: security tools used to collect data
untuk mengumpulkan data dan informasi dari and information from the internet, including the dark
internet termasuk dark web terkait dengan aktivitas web, related to suspicious activities and cyber threats
mencurigakan dan ancaman siber bagi organisasi. to organizations.
3. Back-Up & Recovery Plan 3. Back-Up & Recovery Plan
- Hot Site: adalah dalam hal terjadi bencana yang dapat - Hot Site: in case a disaster can threaten the continuity
mengancam kelangsungan operasional perbankan of banking operations, servers and infrastructure are
maka terdapat penyedian server dan infrastruktur provided as back up for critical applications.
sebagai back up aplikasi critical.
- Warm Site: adalah dalam hal terjadi bencana yang - Warm Site: in case a disaster can threaten the
dapat mengancam kelangsungan operasional continuity of banking operations, there is the
perbankan maka terdapat penyedian server dan provision of servers and infrastructure as moderate
infrastruktur sebagai back up aplikasi moderate. back-up application.
- Back up dilakukan pengamanan dengan Sandbox - Backup is secured using a Sandbox environment and
dan realtime dengan Rubrik. real-time protection with Rubrik.
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Struktur Pengelola Teknologi Informasi
Information Technology Management Structure
IT & Network
IT Planning & Development IT Operations
IT Application & Data IT Strategy & IT Services & IT Quality
IT Infrastructure
Management Planning Support Assurance
Core Application IT Planning & IT Application
IT Services Desk Network & Services
Development Governance Quality Assurance
Non-Core Application Enterprise DC & System Change
Application Support IT Testing
Development Architecture Management
Business Analyst
IT Integration & Data IT Intergration & Facility & Contract IT Services Level
& Solution Core
Management Data Support Management Management
Application
Support & Business Analyst & Infrastructure
IT Change &
Relationship Solution Non-Core Capacity
Release Management
Management Application Management
Direktorat Divisi Departemen Unit Sementara Departemen Tim
Directorat Division Department Departmental Temporary Unit Team
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Teknologi Informasi
Information Technology
Chief Information Security
Digital Transformation
Officer (CIRO)
Security Security Business
Security Operation & Roll Out Project
Project & Governance System Technical
Operation Support NCBS* PMO*
Services & Planning Development
Endpoint Security Project Governance & Business Operation &
Technical
Security & Services Plannning Development Support
Network Identify & Access
Security Management
Security
Security
Operation
Analytics
Center
Organisasi Pengelola TI Bank Mandiri Taspen di bawah Direktorat The IT Management Organization at Bank Mandiri Taspen, under
IT & Digital terdiri dari Divisi IT Planning & Development, Divisi IT the Directorate of IT & Digital, consists of the following divisions:
Operations, Divisi Chief Information Security Officer (CISO), dan IT Planning & Development Division, IT Operations Division,
Divisi Digital Transformation. Chief Information Security Officer (CISO) Division, and Digital
Transformation Division.
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Strategi Pengembangan
Teknologi Informasi Ke Depan
Information Technology Development Strategies in the Future
Bank Mandiri Taspen memiliki rencana pengembangan teknologi Bank Mandiri Taspen has an information technology development
informasi yang akan diimplementasikan di tahun 2025 sebagai plan that will be implemented in 2025 as follows:
berikut:
1. New Core Banking System (MAESTRO), pada tahun 2025 1. New Core Banking System (MAESTRO), in 2025 MAESTRO will
MAESTRO akan dilakukan proses migrasi ke environment be migrated to the production environment and the Bank’s
production dan operasional Bank akan menggunakan sistem operations will use the MAESTRO system which previously
MAESTRO yang sebelumnya menggunakan sistem BM-One. used the BM-One system.
2. Flexi Loan, pengembangan layanan Flexi Loan merupakan 2. Flexi Loan, the development of the Flexi Loan service is a
fitur yang memungkinkan nasabah terpilih untuk dapat feature that allows selected customers to withdraw cash from
mencairkan dana tunai dari limit pre-approved kredit via the pre-approved credit limit via MOVIN to a savings account.
MOVIN ke rekening tabungan.
3. Fraud Detection System (FDS), improvement pada aplikasi 3. Fraud Detection System (FDS), improvements to the FDS
FDS ditujukan untuk mendeteksi fraud berbasis data Non- application are intended to detect fraud based on Non-
Monetary, memungkinkan pemantauan dan deteksi log- Monetary data, allowing monitoring and detection of log-
activities seperti perubahan data nasabah, perubahan device activities such as changes in customer data, changes in
ID nasabah, dan aktivitas login yang anomali. customer device IDs, and anomalous login activities.
4. MOVIN by Bank Mandiri Taspen, pengembangan aplikasi 4. MOVIN by Bank Mandiri Taspen, development of the MOVIN
MOVIN by Bank Mandiri Taspen dengan melakukan by Bank Mandiri Taspen application by adding features that
penambahan-penambahan fitur yang dapat meningkatkan can improve services to customers related to Bank Mandiri
layanan kepada nasabah terkait mobile banking Bank Mandiri Taspen mobile banking.
Taspen.
5. Navigator (Lead Management System), pengembangan 5. Navigator (Lead Management System), development of the
pada aplikasi Navigator untuk memberikan fungsi yang lebih Navigator application to provide more optimal functions in
optimal dalam penggunaan aplikasi dan untuk mengakomodir the use of the application and to accommodate the needs of
kebutuhan pemenuhan aspek kepatuhan terhadap regulasi compliance with regulations and internal provisions.
dan ketentuan internal.
6. New Mantap Cash Management (MCM), pengembangan 6. New Mantap Cash Management (MCM), new development
baru sistem Cash Management untuk mengakomodir of the Cash Management system to accommodate the needs
kebutuhan nasabah institusi dengan dukungan fitur yang of institutional customers with the support of features that
mencakup tidak hanya terbatas pada fitur standar eksisting. include not only limited to existing standard features.
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Information Technology
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08
TATA KELOLA
PERUSAHAAN
Corporate Governance
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Pencapaian Dalam
Penerapan Tata Kelola Perusahaan
Achievements in the Implementation of Corporate Governance
Hasil penilaian CGPI 2023/2024 dengan tema “Membangun Kematangan
Perusahaan dalam Kerangka GCG” di PT Bank Mandiri Taspen menunjukkan
skor 90,56. Hasil pemeringkatan berdasarkan skor tersebut, PT Bank Mandiri
Taspen berada dalam kategori predikat
“Sangat Tepercaya”.
Scoring 90.56 in the CGPI 2023/2024 assessment with the theme “Building Corporate
Maturity within the GCG Framework,” PT Bank Mandiri Taspen was recognized with a
“Very Trusted” predicate in the rankings.
Dasar Penerapan Tata Kelola Perusahaan
The Bases of Corporate Governance Implementation
Penerapan corporate governance pada Bank Mandiri Taspen The implementation of corporate governance in Bank Mandiri
senantiasa mengacu pada peraturan perundang-undangan yang Taspen always refers to the applicable laws and regulations. The
berlaku. Dasar penerapan corporate governance di Bank Mandiri foundations for implementing corporate governance at Bank
Taspen adalah sebagai berikut: Mandiri Taspen are as follows:
1. Undang-Undang Republik Indonesia No. 10 tahun 1998 1. Law of the Republic of Indonesia No. 10 of 1998 concerning
tentang perubahan atas Undang-Undang No. 7 tahun 1992 Amendment to Law No. 7 of 1992 concerning Banking.
tentang Perbankan.
2. Undang-Undang Republik Indonesia No. 40 tahun 2007 2. Law of the Republic of Indonesia No. 40 of 2007 concerning
tentang Perseroan Terbatas. Limited Liability Companies.
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 tentang 3. OJK Regulation No. 17 of 2023 on the Implementation of
Penerapan Tata Kelola bagi Bank Umum dan Surat Edaran Governance for Commercial Banks and OJK Circular Letter
Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 tentang No. 13/SEOJK.03/2017 on the Implementation of Governance
Penerapan Tata Kelola bagi Bank Umum. for Commercial Banks.
4. Peraturan Otoritas Jasa Keuangan No. 17/POJK.03/2014 4. OJK Regulation No. 17/ POJK.03/2014 concerning The
tentang Penerapan Manajemen Risiko Terintegrasi bagi Implementation of Integrated Risk Management for Financial
Konglomerasi Keuangan. Conglomerates.
5. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2014 5. OJK Regulation No. 18/ POJK.03/2014 concerning
tentang Penerapan Tata Kelola Terintegrasi bagi Konglomerasi Implementation of Integrated Good Corporate Governance
Keuangan. for Financial Conglomerates.
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Tata Kelola Perusahaan
Corporate Governance
6. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 6. OJK Regulation No. 21/POJK.04/2015 concerning
tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka. Implementation of Public Company Governance Guidelines.
7. Peraturan Otoritas Jasa Keuangan No.4/POJK.03/2016 7. OJK Regulation No.4/ POJK.03/2016 concerning Assessment
tentang Penilaian Tingkat Kesehatan Bank Umum. of the Soundness of Commercial Banks.
Selain ketentuan yang diharuskan dari berbagai aturan perundang- In addition to the required provisions from various laws and
undangan di atas, Perseroan juga mendasarkan pada pedoman- regulations above, the Company also bases the following GCG
pedoman implementasi GCG sebagai berikut. implementation guidelines.
1. Prinsip-prinsip Corporate Governance yang dikembangkan 1. Corporate Governance Principles developed by the
oleh Organization for Economic Cooperation and Organization for Economic Cooperation and Development
Development (OECD). (OECD).
2. ASEAN Corporate Governance Scorecard. 2. ASEAN Corporate Governance Scorecard.
3. Pedoman Umum Governansi Korporat Indonesia yang 3. Indonesian GCG Guidelines developed by the Committee
dikembangkan oleh Komite Nasional Kebijakan Governance National Governance Policy (KNKG).
(KNKG).
4. Principles for Enhancing Corporate Governance yang 4. Principles for Enhancing Corporate Governance issued by the
diterbitkan oleh Basel Committee on Banking Supervision. Basel Committee on Banking Supervision.
Struktur dan Mekanisme
Tata Kelola Perusahaan
Corporate Governance Structure and Mechanism
Struktur Organ Perusahaan Company Organ Structure
Berdasarkan Undang-Undang Republik Indonesia Nomor 40 tahun Based on the Law of the Republic of Indonesia Number 40 of
2007 tentang Perseroan Terbatas (UU PT), Organ Perseroan terdiri 2007 concerning Limited Liability Companies, Organ of Company
dari Rapat Umum Pemegang Saham (RUPS), Dewan Komisaris dan consists of Extraordinary general meeting of Shareholders
Direksi. Sistem kepengurusan menganut sistem dua badan (two (GMS), Board of Commissioners and Board of Directors. The
tier system), yaitu Dewan Komisaris dan Direksi, yang memiliki management system applies the twotier system, namely Board of
wewenang dan tanggung jawab yang jelas sesuai fungsinya Commissioners and Board of Directors, which have clear authority
masing-masing sebagaimana diamanahkan dalam anggaran dasar and responsibility in accordance with their respective functions as
dan peraturan perundang-undangan. Perseroan juga memiliki mandated in the Articles of Association and Laws and Regulations.
organ penunjang baik di bawah Dewan Komisaris dan Direksi The Company also has supporting organs under the Board of
dalam rangka mendukung efektivitas tugas dan tanggung jawab Commissioners and Board of Directors in order to support the
Organ Utama. effectiveness of the Main Organ’s duties and responsibilities.
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Struktur Organ Bank Mandiri Taspen disajikan dalam bagan di The organizational Structure of the Company is shown in the
bawah ini. scheme below.
RUPS
GMS
Tranparency
Check and
Balance
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Accountability Komite Audit Sekretaris Perusahaan
Audit Committee Corporate Secretary
Komite Pemantau Risiko
Risk Monitoring Committee
Responsibility
Komite Remunerasi & Nominasi
Remuneration and Nomination Committee
Independency
Satuan Kerja Kepatuhan Komite Manajemen Risiko
Compliance Work Unit Risk Management Committee
Satuan Kerja Manajemen Risiko
Risk Management Work Unit ALCO
Satuan Kerja Audit Internal Komite IT
Fairness Internal Audit IT Committee
Komite Kredit
Credit Committee
Komite Kebijakan Perkreditan
Credit Policy Committee
PEGAWAI / KARYAWAN NASABAH/PELANGGAN KOMUNITAS/MASYARAKAT
EMPLOYEES CUSTOMER COMMUNITY/SOCIETY
Governance Soft Structure Governance Soft Structure
Selain struktur Organ Perseroan, Bank Mandiri Taspen juga telah In addition to the Organizational Structure of Company, Bank
memiliki infrastruktur GCG yang merupakan ketentuan-ketentuan Mandiri Taspen also has a GCG infrastructure in the form of
yang telah ditetapkan oleh Direksi guna mengimplementasikan provisions set by the Board of Directors to implement GCG
prinsip-prinsip GCG pada seluruh jenjang organisasi. Dalam principles at all levels of the organization. In its implementation,
pelaksanaannya, Bank Mandiri Taspen telah memiliki berbagai Bank Mandiri Taspen has had various policies/ guidelines in
kebijakan/pedoman dalam menjalankan fungsi dan tugasnya yang carrying out its functions and duties called the Infrastructure of
disebut dengan infrastruktur tata kelola Bank. Tujuan membangun Bank Governance. The objectives of constructing the Infrastructure
infrastruktur tata kelola Bank antara lain sebagai berikut. of Bank Governance are as follows.
1. Melengkapi kebijakan pendukung dalam penerapan GCG. 1. To complete the supporting policies in the implementation of
2. Menjadi pedoman bagi Bank dalam menjalankan aktivitas GCG.
sehari-hari sesuai dengan budaya (corporate culture) yang 2. To be guidelines for the Bank in carrying out daily activities in
diharapkan. accordance with the expected corporate culture.
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Tata Kelola Perusahaan
Corporate Governance
3. Merupakan bentuk komitmen tertulis bagi seluruh jajaran 3. To be a form of written commitment for all levels and positions
dan tingkatan organisasi Bank dalam rangka meningkatkan of the Bank’s organization in order to improve the discipline
disiplin dan tanggung jawab organ perusahaan dalam rangka and responsibility of company organs in order to preserve the
menjaga kepentingan stakeholders sesuai dengan tanggung interests of stakeholders in accordance with their respective
jawab masing-masing. responsibilities.
Infrastruktur tata kelola Bank yang telah dimiliki oleh Bank Mandiri The Infrastructure of Bank Governance that has been owned by
Taspen antara lain adalah: Bank Mandiri Taspen includes:
1. Anggaran Dasar Bank Mandiri Taspen. 1. Articles of Association of Bank Mandiri Taspen.
2. Arsitektur Kebijakan Bank Mandiri Taspen. 2. Architecture of Policy of Bank Mandiri Taspen.
3. Pedoman dan Tata Tertib Kerja Dewan Komisaris. 3. Guidelines and Code of Conduct of Board of Commissioners.
4. Pedoman dan Tata Tertib Kerja Direksi. 4. Guidelines and Code of Conduct of Board of Directors.
5. Pedoman Tata Kelola Perusahaan. 5. Guidelines for Corporate Governance.
6. Piagam Komite Audit. 6. Charter of Audit Committee.
7. Piagam Komite Pemantau Risiko. 7. Charter of Audit Monitoring Committee.
8. Piagam Komite Remunerasi dan Nominasi. 8. Charter of Remuneration and Nomination Committee.
9. Code of Conduct. 9. Code of Conduct.
10. Kebijakan Bisnis yang terdiri dari Kebijakan Perkreditan dan 10. Business Policy consisting of Credit and Fund and Service
Kebijakan Dana dan Jasa. Policies.
11. Kebijakan Operasional dan Support yang terdiri dari Kebijakan 11. Operational and Support Policy consisting of Human Resource,
Sumber Daya Manusia, Kebijakan Akuntansi, Kebijakan Accounting, Procurement, Operational, and Information
Procurement, Kebijakan Operasional, dan Kebijakan Teknologi Technology Policies.
Informasi.
12. Kebijakan Pengendalian yang terdiri dari Kebijakan Internal 12. Control Policy consisting of Internal Audit, Compliance and
Audit, Kebijakan Kepatuhan dan Hukum, dan Kebijakan Risk Legal, and Risk Management Policy.
Management.
Mekanisme Tata Kelola Perusahaan Good Corporate Governance Mechanisms
Pemegang Saham Shareholders
Pemegang saham saham Bank Mandiri Taspen terdiri dari The shareholders of Bank Mandiri Taspen consist of 2 (two)
2 (dua) pemegang saham institusi dan 1 (satu) pemegang saham institutional shareholders and 1 (one) individual shareholder. The
perorangan. Pemegang saham saham institusi Bank Mandiri shareholders of Bank Mandiri Taspen’s institutional shares are PT
Taspen yaitu PT Bank Mandiri (Persero) Tbk. dan PT TASPEN Bank Mandiri (Persero) Tbk and PT Taspen (Persero) with share
(Persero) dengan kepemilikan saham masing-masing di atas 25% ownership above 25% each and both of them as the Controlling
(dua puluh lima persen) dan keduanya merupakan Pemegang Shareholders (PSP) of Bank Mandiri Taspen. The shares of Bank
saham Pengendali (PSP) Bank Mandiri Taspen. Saham Bank Mandiri Taspen are also owned by 1 (one) individual shareholder
Mandiri Taspen juga dimiliki oleh 1 (satu) orang Pemegang saham on behalf of Ida Bagus Made Putra Jandhana who owns shares
perorangan atas nama Ida Bagus Made Putra Jandhana yang under 5%.
memiliki saham di bawah 5%.
Hak Pemegang Saham Rights of Shareholders
Bank Mandiri Taspen memperlakukan pemegang saham sesuai The company treats shareholders in accordance with the applicable
dengan ketentuan yang berlaku serta menjamin bahwa setiap provisions and guarantees that each shareholder gets reasonable
pemegang saham mendapatkan perlakuan yang wajar serta dapat treatment and can use their rights in line with the Articles of
menggunakan hak-haknya sejalan dengan Anggaran Dasar dan Association and the applicable laws and regulations. The rights of
peraturan perundang-undangan yang berlaku. Adapun hak-hak shareholders provided by the company as well as guaranteed by
pemegang saham yang berikan perusahaan dan dijamin oleh law are as follows:
undang-undang antara lain sebagai berikut:
1. Berhak menghadiri dan mengeluarkan suara dalam RUPS. 1. Right to attend and vote in the GMS.
2. Berhak menerima pembayaran dividen dan sisa kekayaan dari 2. Right to receive Dividend Payout and remaining assets from
terjadinya likuidasi perusahaan. the liquidation of company.
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3. Berhak mengajukan gugatan terhadap Perseroan ke 3. Right to file a lawsuit against the Company to the District
Pengadilan Negeri apabila dirugikan karena tindakan Court at the time of suffering losses due to the action(s) taken
perseroan yang dianggap tidak adil dan tanpa alasan wajar by the company deemed unfair and unreasonable as result of
sebagai akibat keputusan RUPS, Direksi, dan/atau Dewan the resolutions of the GMS, the Board of Directors, and/or the
Komisaris. Board of Commissioners.
4. Berhak meminta kepada perseroan agar sahamnya dapat 4. Right to ask the company to purchase his shares at a
dibeli dengan harga yang wajar apabila yang bersangkutan reasonable price if the concerned shareholder does not
tidak menyetujui tindakan Perseroan yang merugikan approve the action taken by the company that resulted in loss
pemegang saham atau Perseroan, berupa tindakan: to the shareholder or the company, with the details as follow:
a. Perubahan anggaran dasar. a. Amendment to the articles of association.
b. Pengalihan atau penjaminan kekayaan Perseroan yang b. Transfer or guarantee of the Company’s asset valued
mempunyai nilai lebih dari 50% (lima puluh persen) of more than 50% (fifty percent) of the Company’s net
kekayaan bersih Perseroan. assets.
c. Penggabungan, peleburan, pengambilalihan, atau c. Merger, consolidation, acquisition or separation.
pemisahan.
5. Hak Meminta Didahulukan (Pre-Emptive Right) dalam hal 5. Pre-Emptive Right in the case of the right issue of new shares
Perseroan menerbitkan saham baru (right issue). of the company.
6. Hak Pemeriksaan (Enqueterecht) dari pemegang saham yang 6. Right to have inquiry procedures (Enqueterecht) to the
mewakili 1/10 (satu persepuluh) bagian dari jumlah seluruh shareholders representing 1/10 (one tenth) of the total
saham dengan hak suara, dengan dasar ini pemegang shares with voting rights, as on this basis, the shareholders
saham diberikan hak oleh Undang-undang untuk melakukan are granted the right by laws to carry out the audit process
proses audit atau pemeriksaan langsung terhadap perseroan or direct inspection to the company with the aim to obtain
dengan tujuan mendapatkan keterangan dalam hal terjadinya information in the event of an allegation that the company,
dugaan bahwa perseroan, Direksi dan Dewan Komisaris telah the Board of Directors and the Board of Commissioners have
melakukan perbuatan melawan hukum yang akan merugikan committed an unlawful act that will result in loss to the
pemegang saham dan pihak ketiga. shareholders and third parties.
7. Hak meminta mengadakan RUPS yang dapat dimintakan oleh 7. Right to request to hold a GMS that can be requested by 1
1 (satu) orang atau lebih pemegang saham yang bersama- (one) or more shareholders who collectively represent 1/10
sama mewakili 1/10 (satu persepuluh) atau lebih dari seluruh (one tenth) or more of the total shares with valid voting rights,
saham dengan hak suara yang sah, kecuali anggaran dasar unless the articles of association determine a smaller amount.
menentukan suatu jumlah yang lebih kecil.
8. Hak meminta pembubaran Perseroan yaitu 1 (satu) pemegang 8. Right to request the Winding-up of the Company by 1 (one)
saham atau lebih yang mewakili paling sedikit 1/10 (satu or more shareholders representing at least 1/10 (one tenth) of
persepuluh) bagian dari jumlah seluruh saham dengan hak the total shares with voting rights, by submitting a proposal
suara, dapat mengajukan usul pembubaran Perseroan kepada for the Winding-up of the Company to the GMS.
RUPS.
Perlakuan yang Sama Terhadap Pemegang Saham Equal Treatment of Shareholders
Dengan mengacu pada ketentuan peraturan perundangan With reference to the provisions of laws and regulations, the bank
Bank senantiasa mengedepankan asas kesetaraan bagi seluruh always prioritises the principle of equality for all shareholders
pemegang saham (mayoritas dan minoritas). Komitmen tersebut (majority or minority). This commitment is reflected, among others
tercermin antara lain dalam peraturan internal yang dituangkan in the internal regulations outlined in the Bank Mandiri Taspen
dalam Arsitektur Kebijakan Bank Mandiri Taspen, yang mengatur Policy Architecture, which stipulates that every shareholder has
bahwa setiap pemegang saham mempunyai hak yang sama the same right to obtain information disclosure from the bank,
untuk mendapatkan keterbukaan informasi dari Bank, antara including information on the company’s performance, financial
lain informasi tentang kinerja Perseroan, informasi keuangan information and other information required by all shareholders.
dan informasi lainnya yang dibutuhkan oleh seluruh pemegang
saham.
Selain itu perlakuan yang sama terhadap pemegang saham juga In addition, equal treatment of shareholders is also reflected in the
tercermin dalam pelaksanaan RUPS Perseroan. Setiap pemegang implementation of the company’s GMS. Each shareholder has the
saham mempunyai hak untuk mengajukan usulan mata acara right to propose the agenda of the GMS to the company by taking
RUPS kepada Perseroan dengan memperhatikan jumlah suara the number of votes owned into account.
yang dimiliki.
PT Bank Mandiri Taspen
402
Laporan Tahunan 2024
Page 405
Tata Kelola Perusahaan
Corporate Governance
Rapat Umum Pemegang Saham General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ tertinggi The General Meeting of Shareholders (GMS) is the highest organ
dalam Perseroan yang memiliki kewenangan eksklusif yang tidak in the Company, which has exclusive authority which is not given
diberikan kepada Direksi dan Dewan Komisaris sesuai dengan to the Board of Directors and the Board of Commissioners under
anggaran dasar dan peraturan perundang-undangan yang berlaku. the articles of association and the prevailing laws and regulations.
Forum RUPS merupakan forum yang sangat penting. Dalam The GMS forum is critical. In the GMS, the shareholders have the
RUPS, para pemegang saham memiliki kewenangan utama untuk central authority to obtain information regarding the Company,
memperoleh keterangan-keterangan mengenai Perseroan, baik dari both from the Board of Directors and the Commissioners. This
Direksi maupun Dewan Komisaris. Keterangan-keterangan tersebut information is the basis for the GMS to formulate the Company’s
merupakan landasan bagi RUPS untuk mengambil kebijakan dalam strategic steps general guidelines in making decisions as a legal
menyusun langkah strategis Perseroan, pijakan-pijakan umum entity. The GMS is also a forum for evaluating the performance
dalam mengambil keputusan sebagai sebuah badan hukum. RUPS of all aspects of the Company’s operations, including social and
juga merupakan forum evaluasi kinerja seluruh aspek operasional environmental activities.
Perseroan termasuk kegiatan sosial maupun lingkungan.
Rapat Umum Pemegang Saham dalam Perseroan terdiri dari; The General Meeting of Shareholders in the Company consists of;
a. Rapat Umum Pemegang Saham Tahunan. a. Annual General Meeting of Shareholders.
b. Rapat Umum Pemegang Saham lainnya, yang dalam b. Another General Meeting of Shareholders, which in the
Anggaran Dasar disebut juga Rapat Umum Pemegang Saham Articles of Association is also called the Extraordinary General
Luar Biasa. Meeting of Shareholders.
Dengan agenda yang dibahas dalam RUPS yaitu: With the agenda discussed at the GMS as follows:
1. Direksi menyampaikan: 1. The Board of Directors conveyed:
a. Laporan Tahunan yang telah ditelaah oleh Dewan a. Annual Report that has been reviewed by the Board of
Komisaris untuk mendapat persetujuan RUPS; Commissioners for approval by the GMS;
b. Laporan keuangan untuk mendapat persetujuan RUPS. b. Financial report for approval by the GMS.
Persetujuan Laporan Tahunan, termasuk pengesahan Approval of the Annual Report, including the ratification of
Laporan Keuangan dan Laporan tugas pengawasan oleh the Financial Statements and the Report in supervisory duties
Dewan Komisaris, oleh RUPS Tahunan berarti memberikan by the Board of Commissioners, by the Annual GMS means
pelunasan dan pembebasan tanggung jawab sepenuhnya granting full release and discharge to the members of the
kepada anggota Direksi dan Dewan Komisaris atas Board of Directors and the Board of Commissioners for the
pengurusan dan pengawasan yang telah dijalankan selama management and supervision that have been carried out
tahun buku yang lalu, sejauh tindakan tersebut tercermin during the past fiscal year, to the extent that such actions
dalam Laporan Tahunan dan Laporan Keuangan. are reflected in the Annual Report and Financial Statements.
2. Ditetapkan penggunaan laba, jika Perseroan mempunyai 2. It will be considered as the use of profit if the company has a
saldo laba yang positif. positive balance of profit.
Penggunaan laba tersebut dapat dibagi menurut cara The use of profit can be divided according to the method of
penggunaannya yang ditentukan oleh RUPS, antara lain use determined by the GMS, among others as dividents to
sebagai dividen kepada Pemegang Saham, untuk membentuk shareholders to form a mandatory reserve of up to 20% of
cadangan wajib sampai 20% dari jumlah modal ditempatkan the total issued and paid-up capital and only used to cover
dan disetor dan hanya dipergunakan untuk menutup kerugian losses that are not met by other reserves and as retained
yang tidak dipenuhi oleh cadangan lain serta sebagai laba earnings to increase the company’s capital.
ditahan untuk menambah permodalan Perseroan.
3. Diputuskan mata acara RUPS lainnya yang telah diajukan 3. Resolved other GMS agenda items that have been duly submitted
sebagaimana mestinya dengan memperhatikan peraturan with due observance of the prevailing laws and regulations and
perundang-undangan yang berlaku dan ketentuan Anggaran the provisions of the Articles of Association. Other agenda items
Dasar. Mata acara lain seperti perubahan Anggaran Dasar, such as amendments to the Articles of Association, changes to
perubahan Direksi dan Dewan Komisaris usulan Akuntan the Board of Directors and Board of Commissioners, proposals
Publik dan Kantor Akuntan Publik untuk mengaudit Laporan for a Public Accountant and Public Accounting Firm to audit
Keuangan Perseroan untuk Tahun Buku yang Berakhir pada the company’s Financial Statements for the Financial Year
tanggal 31 Desember di Tahun Buku periode berikutnya, Ending on December 31 in the following Financial Year period,
penetapan gaji/honorarium, tantiem, tunjangan dan fasilitas determination of salaries/honorarium, bonuses, allowances and
untuk Direksi dan Dewan Komisaris dan keputusan lainnya facilities for the Board of Directors and Board of Commissioners
dalam batasan yang ditentukan dalam ketentuan peraturan and other decisions within the limits specified in the provisions of
perundangan dan Anggaran Dasar Perseroan. laws and regulations and the company’s Articles of Association.
PT Bank Mandiri Taspen
403
2024 Annual Report
Page 406
Proses Penyelenggaraan RUPS dan The Process of Implementing a GMS and Voting
Pemungutan Suara
Rapat Umum Pemegang Saham diadakan di tempat kedudukan The General Meeting of Shareholders shall be held in the location
Perseroan atau di tempat Perseroan melakukan kegiatan usahanya of the Company. Summons are made no later than 14 (fourteen)
dalam wilayah negara Republik Indonesia. Pemanggilan dilakukan days before the date of the General Meeting of Shareholders held
paling lambat 14 (empat belas) hari sebelum tanggal Rapat Umum without taking into account the date of summons and of the
Pemegang Saham diadakan dengan tidak memperhitungkan General Meeting of Shareholders. At the time of the summons for
tanggal pemanggilan dan tanggal Rapat Umum Pemegang the GMS, an explanation has been conveyed for each agenda that
Saham diadakan. Pada saat pemanggilan RUPS telah disampaikan will be approved by the Shareholders. The General Meeting of
penjelasan untuk tiap-tiap agenda yang akan mendapat Shareholders can be held if the attendance quorum as required by
persetujuan Pemegang Saham. Rapat Umum Pemegang Saham the Law on Limited Liability Companies has been met. The General
dapat dilangsungkan apabila kuorum kehadiran sebagaimana Meeting of Shareholders can be held if the quorum has met the
disyaratkan dalam Undang-Undang tentang Perseroan Terbatas requirements stipulated by the Law concerning Limited Liability
telah terpenuhi. Rapat Umum Pemegang Saham dapat Companies The general meeting of Shareholders can make
mengambil keputusan berdasarkan musyawarah untuk mufakat decisions based on the amicable discussion or the number of votes
atau berdasarkan suara setuju dari jumlah suara yang dikeluarkan issued at the Extraordinary general meeting of Shareholders as
dalam Rapat Umum Pemegang Saham sebagaimana ditentukan stipulated in the Law concerning Limited Liability Companies.
dalam Undang-Undang tentang Perseroan Terbatas.
Selain itu dengan memperhatikan Pasal 91 Undang-Undang In addition, considering Article 91 of Law no. 40 of 2007 related
No. 40 Tahun 2007 tentang Perseroan Terbatas menyatakan bahwa to Limited Liability Companies stated that Shareholders might
Pemegang Saham dapat juga mengambil keputusan mengikat also make binding decisions outside the GMS provided that all
di luar RUPS dengan syarat semua pemegang saham dengan shareholders with voting rights agreed in writing by signing the
hak suara menyetujui secara tertulis dengan menandatangani proposal in question. Such resolutions are binding ones that have
usul yang bersangkutan. Keputusan yang demikian merupakan the same legal force as the resolutions of the GMS.
keputusan yang mengikat yaitu mempunyai kekuatan hukum
yang sama dengan keputusan RUPS.
Pada saat pemanggilan RUPS telah disampaikan penjelasan untuk At the time of the invitation to the GMS, an explanation has
tiap-tiap agenda yang akan mendapat persetujuan Pemegang been submitted for each agenda that will be approved by the
Saham. Sebelum pelaksanaan RUPS Perseroan menjelaskan tata shareholders. Prior to the implementation of the GMS, the
cara pemungutan suara. Setelah RUPS selesai maka risalah RUPS Company explained the voting procedures. After the GMS is
mencatat pertanyaan atau tanggapan Pemegang Saham. Dalam completed, the minutes of the GMS record the Shareholders’
risalah RUPS juga disampaikan hasil pemungutan suara bagi yang questions or responses. The minutes of the GMS also conveyed the
menyetujui, tidak menyetujui (dissenting) dan abstain. voting results for those who approved, dissented and abstained.
Pelaksanaan RUPS Tahunan 2024 dan The Implementation of 2024 Annual GMS and
Realisasinya its Realization
Pelaksanaan Dilaksanakan secara sirkuler dengan dokumen Keputusan Implemented circularly with a Circular Decision signed by all
Implementation Sirkuler ditandatangani oleh seluruh Pemegang Saham Shareholders on June 27, 2024.
tanggal 27 Juni 2024.
Hasil RUPS Keputusan Sirkuler Pemegang Saham di bawah tangan untuk The Shareholders’ Circular Decision concerning the Annual
Results of the GMS Pelaksanaan RUPS Tahunan telah diaktakan dengan akta GMS implementation was notarized under the deed of
Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Circular Decision Statement of Shareholders of PT Bank
Mandiri Taspen No. 17 tanggal 27 Juni 2024 dan Akta Nomor Mandiri Taspen No. 17 dated June 27, 2024 and deeds number
18 tanggal 27 Juni 2024 yang dibuat dihadapan Notaris Zulkifli 17 and 18, dated June 27, 2024 by Notary Zulkifli Harahap,
Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham SH, and the results of the Circular Decision of Shareholders
telah tersebut dilaporkan kepada Otoritas Jasa Keuangan. were reported to the Financial Services Authority.
PT Bank Mandiri Taspen
404
Laporan Tahunan 2024
Page 407
Tata Kelola Perusahaan
Corporate Governance
Keputusan dan Realisasi RUPS Tahunan 2024 Decision and Realization of The 2024 Annual GMS
Agenda Kedua
First Agenda
Persetujuan laporan tahunan dan laporan tugas pengawasan dewan Approval of the Annual Report, Board of Commissioners’ Supervisory
komisaris serta pengesahan laporan keuangan perseroan untuk tahun Report, and ratification of the Company’s Financial Statements for the year
buku yang berakhir pada tanggal 31 Desember 2023 termasuk memberikan ending December 31, 2023, Including Granting Full Release and Discharge
pembebasan dan pelunasan tanggung jawab sepenuhnya (Volledig Acquit (Volledig Acquit Et De Charge) to All Members of the Board of Directors and
Et De Charge) terhadap seluruh Anggota Direksi dan anggota dewan Members of the Board of Commissioners of the Company in Connection
komisaris perseroan sehubungan dengan pengurusan dan pengawasan with the Management and Supervision of the Company that Have Been
perseroan yang telah dijalankan selama tahun buku yang berakhir pada Carried Out During the Financial Year Ending on December 31, 2023, As
tanggal 31 Desember 2023, sepanjang aktivitas tersebut tercermin dalam Long As Such Activities Are Reflected in the Annual Report.
laporan tahunan.
Keputusan: Decision:
1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas 1. To approve the Company’s Annual Report , which includes the
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir Supervisory Report from the Board of Commissioners, and ratifying
pada tanggal 31 Desember 2023 dan mengesahkan Laporan Keuangan the Company’s Financial Statements for the financial year ending
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember December 31, 2023 which have been audited by the Public Accounting
2023 yang telah diaudit oleh Kantor Akuntan Publik Tanudiredja, Firm Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia), with the
Wibisana, Rintis & Rekan (PwC Indonesia), dengan opini “MENYAJIKAN opinion “Presenting Fairly, In All Material Respects” as stated in the
SECARA WAJAR, DALAM SEMUA HAL YANG MATERIAL” sebagaimana report Number 00029/2.1025/AU.1/07/0229-1/1/I/2024 dated January
dinyatakan dalam laporan Nomor 00029/2.1025/AU.1/07/0229- 31, 2024.
1/1/I/2024 tanggal 31 Januari 2024.
2. Atas disetujuinya Laporan Tahunan Perseroan termasuk Laporan Tugas 2. Following the approval of the Company’s Annual Report including the
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang Board of Commissioners’ Supervisory Duties Report for FY 2023 and the
berakhir pada tanggal 31 Desember 2023 serta disahkannya Laporan ratification of the Company’s Financial Statements for Fiscal Year 2022,
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 this Circular Decision granted full release and discharge of responsibility
Desember 2022, maka Keputusan Sirkuler ini memberikan pembebasan (volledig acquit et de charge) to all members of the Board of Directors
dan pelunasan tanggung jawab sepenuhnya (volledig acquit et de and Board of Commissioners in connection with the management
charge) terhadap seluruh anggota Direksi dan Dewan Komisaris and supervision of the Company that has been carried out, during the
sehubungan dengan pengurusan dan pengawasan Perseroan yang telah financial year ending on December 31, 2023, to the extent that such
dijalankan, selama tahun buku yang berakhir pada tanggal 31 Desember actions did not constitute criminal acts and such actions were reflected
2023, sejauh tindakan tersebut bukan merupakan tindakan pidana in the Annual Report and Financial Statements for the financial year
dan tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan ending on December 31, 2023.
Keuangan untuk tahun buku yang berakhir pada tanggal 31 Desember
2023.
Status: Terealisasi Status: Realized
Agenda Kedua
Second Agenda
Persetujuan Penggunaan Laba Bersih Perseroan Untuk Tahun Buku yang Approval of the Use of the Company’s Net Profit for the Fiscal Year Ending
Berakhir Pada Tanggal 31 Desember 2023. December 31, 2023.
Keputusan: Decision:
1. Menyetujui dan menetapkan penggunaan laba bersih Perseroan untuk 1. To approve and determine the allocation of the Company’s net profit for
Tahun Buku 2023 sebesar Rp1.409.403.831.063,- (satu triliun empat the 2023 Fiscal Year amounting to IDR 1,409,403,831,063,- (one trillion
ratus sembilan miliar empat ratus tiga juta delapan ratus tiga puluh satu four hundred nine billion four hundred three million eight hundred thirty
ribu enam puluh tiga rupiah) yaitu sebagai berikut: one thousand sixty three rupiah), namely as follows:
a. Sejumlah 10,00% dari Laba Bersih Perseroan atau sebesar a. An amount of 10.00% of the Company’s Net Profit or
Rp140.940.383.106,- (seratus empat puluh miliar empat ratus sembilan IDR140,940,383,106,- (one hundred and forty billion four hundred and
puluh juta tiga ratus delapan puluh tiga ribu seratus enam rupiah) ninety million three hundred and eighty three thousand one hundred
dibagikan sebagai dividen tunai kepada Para Pemegang Saham. and six rupiah) was distributed as cash dividends to Shareholders.
b. Sejumlah 90,00% dari Laba Bersih Perseroan atau sebesar b. An amount of 90.00% of the Company’s Net Profit or
Rp1.268.463.447.957,-(satu triliun dua ratus enam puluh delapan miliar IDR1,268,463,447,957,- (one trillion two hundred sixty eight billion
empat ratus enam puluh tiga juta empat ratus empat puluh tujuh ribu four hundred sixty three million four hundred forty seven thousand
sembilan ratus lima puluh tujuh rupiah) ditetapkan sebagai laba ditahan. nine hundred fifty seven rupiah) was allocated as retained earnings.
2. Memberikan wewenang dan kuasa kepada Direksi untuk mengatur 2. To grant authority and power to the Board of Directors to regulate the
tata cara alokasi laba bersih Perseroan tersebut di atas, sesuai dengan procedures for allocating the Company’s net profit as stated above,
peraturan perundang-undangan yang berlaku. following the applicable laws and regulations.
Status: Terealisasi Status: Realized
Agenda Ketiga
Third Agenda
Persetujuan Penunjukan Kantor Akuntan Publik dan Akuntan Publik Approval of the Appointment of a Public Accounting Firm and Public
Untuk Mengaudit Laporan Keuangan Perseroan Untuk Tahun Buku yang Accountant to Audit the Company’s Financial Statements for the Fiscal Year
Akan Berakhir Pada Tanggal 31 Desember 2024 Serta Penetapan Biaya/ Ending on December 31, 2024 and Determination of the Fees/Honorarium.
Honorariumnya.
PT Bank Mandiri Taspen
405
2024 Annual Report
Page 408
Keputusan: Decision:
1. Menetapkan Kantor Akuntan Publik Purwantono, Sungkoro & Surja 1. To appoint Public Accounting Firm Purwantono, Sungkoro & Surja (a
(a member of Firm Ernst & Young Global Limited) dan Akuntan Publik member of Firm Ernst & Young Global Limited) and Public Accountant
Yovita untuk mengaudit Laporan Keuangan Perseroan untuk tahun Yovita to audit the Company’s Financial Statements for the fiscal year
buku yang berakhir pada tanggal 31 Desember 2024. ending December 31, 2024.
2. Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk 2. To grant authority and power to the Board of Commissioners to
menetapkan honorarium dan persyaratan lainnya bagi Kantor Akuntan determine the honorarium and other requirements for the Public
Publik dan Akuntan Publik tersebut, serta menetapkan Kantor Akuntan Accounting Firm and Public Accountant, as well as determining a
Publik dan/atau Akuntan Publik pengganti dalam hal Kantor Akuntan replacement Public Accounting Firm and/or Public Accountant in
Publik Purwantono, Sungkoro & Surja (a member of Firm Ernst & Young case the Public Accounting Firm of Purwantono, Sungkoro & Surja (a
Global Limited) dan/atau Akuntan Publik Yovita, karena sebab apapun member of Firm Ernst & Young Global Limited) and/or Public Accountant
tidak dapat menyelesaikan proses audit Laporan Keuangan Perseroan Yovita, for any reason, was unable to complete the audit process of the
untuk tahun buku yang berakhir pada tanggal 31 Desember 2024. Company’s Financial Statements for the fiscal year ending on December
Apabila terdapat pergantian Kantor Akuntan Publik dan/atau Akuntan 31, 2024. If there was a change in the Public Accounting Firm and/or
Publik, Dewan Komisaris memberikan laporan ke Pemegang Saham. Public Accountant, the Board of Commissioners should provide a report
to the Shareholders.
Status: Terealisasi Status: Realized
Agenda Keempat
Fourth Agenda
Penetapan Tantiem bagi Anggota Direksi dan Dewan Komisaris Perseroan Determination of Tantiem for Members of the Board of Directors and Board
untuk tahun buku yang berakhir pada 31 Desember 2023 serta penetapan of Commissioners of the Company for the Fiscal Year Ending on December
gaji Anggota Direksi dan Honorarium Anggota Dewan Komisaris dan 31, 2023 and Determination of Salaries for Members of the Board of
pemberian fasilitas, benefit dan/atau tunjangan lainnya untuk tahun buku Directors and Honorarium for Members of the Board of Commissioners
2024. and Provision of Facilities, Benefits, and/or Other Allowances for the Fiscal
Year 2024.
Keputusan: Decision:
Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan To grant authority and power to the Board of Commissioners by
dengan terlebih dahulu mendapat persetujuan Pemegang Saham first obtaining approval from the Majority Shareholders and being
Mayoritas dan diketahui oleh Pemegang Saham Pengendali lainnya untuk acknowledged by other Controlling Shareholders to determine:
menetapkan:
1. Tantiem atas kinerja anggota Direksi dan Dewan Komisaris untuk tahun 1. Tantiem for the performance of members of the Board of Directors and
buku yang berakhir pada tanggal 31 Desember 2023. Board of Commissioners for the fiscal year ending December 31, 2023.
2. Gaji anggota Direksi dan honorarium anggota Dewan Komisaris dan 2. Salaries of members of the Board of Directors and honorariums of
pemberian fasilitas, benefit dan/atau tunjangan lainnya untuk tahun members of the Board of Commissioners and provision of facilities,
buku 2024. benefits and/or other allowances for the 2024 fiscal year.
Status: Terealisasi Status: Realized
Agenda Kelima
Fifth Agenda
Persetujuan Perubahan Susunan Anggota Direksi dan Dewan Komisaris Approval of the Changes to the Composition of the Company’s Board of
Perseroan Directors and Board of Commissioners
Keputusan: Decision:
1. Menetapkan untuk mengangkat kembali Ibu Mustaslimah sebagai 1. To reappoint Mrs. Mustaslimah as the Company’s President
Komisaris Utama Perseroan terhitung efektif sejak tanggal Keputusan Commissioner, effective from the date of this Circular Decision, to carry
Sirkuler ini untuk tetap melaksanakan pekerjaannya dengan tugas, out her work with the same duties, authorities, and obligations until
wewenang dan kewajiban yang sama sampai dengan ditetapkannya the appointment of a definitive official without reducing the rights
pejabat definitif dengan tidak mengurangi hak dari Rapat Umum of the General Meeting of Shareholders to dismiss her at any time in
Pemegang Saham untuk sewaktu-waktu memberhentikannya sesuai accordance with the Company’s Articles of Association.
Anggaran Dasar Perseroan
2. Menyetujui pengangkatan Bapak Maswar Purnama sebagai Direktur 2. To appoint Mr. Maswar Purnama as Director of the Company for the
Perseroan untuk periode kedua terhitung efektif sejak tanggal second term effective as of the date of this Circular Decision and ending
Keputusan Sirkuler ini dan berakhir pada penutupan Rapat Umum at the closing of the third Annual General Meeting of Shareholders
Pemegang Saham Tahunan yang ketiga sejak pengangkatannya yang since his appointment which will be held in 2027 (two thousand
akan diselenggarakan pada tahun 2027 (dua ribu dua puluh tujuh), twenty seven), without reducing the rights of the General Meeting of
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Shareholders to dismiss him at any time.
untuk sewaktu-waktu memberhentikannya.
3. Menyetujui pengalihan tugas Bapak Suhajar Diantoro yang semula 3. To approve the change of Mr. Suhajar Diantoro’s duties who was
diangkat sebagai Komisaris Independen Perseroan menjadi Komisaris previously appointed as an Independent Commissioner of the Company
Perseroan, yang diangkat berdasarkan keputusan Rapat Umum to become a Commissioner of the Company, appointed based on the
Pemegang Saham Tahunan Tahun Buku 2022 (dua ribu dua puluh dua) decision of the Annual General Meeting of Shareholders for the Fiscal
yang diadakan pada tahun 2023 (dua ribu dua puluh tiga) terhitung Year 2022 (two thousand twenty two) held in 2023 (two thousand
efektif sejak tanggal Keputusan Sirkuler ini dengan masa jabatan twenty three) effective as of the date of this Circular Decision with a
meneruskan sisa masa jabatan sesuai dengan keputusan Rapat Umum term of office continuing the remaining term of office in line with the
Pemegang Saham pengangkatan yang bersangkutan dengan tidak decision of the General Meeting of Shareholders of the appointment
mengurangi hak dari Rapat Umum Pemegang Saham untuk sewaktu- of the person concerned without reducing the rights of the General
waktu memberhentikannya. Adapun pengangkatan Bapak Suhajar Meeting of Shareholders to dismiss him at any time. The appointment
Diantoro tersebut di atas berlaku efektif setelah yang bersangkutan of Mr. Suhajar Diantoro above was effective after the person concerned
mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian received approval from the Financial Services Authority for the fit and
kemampuan dan kepatutan (fit and proper test). proper test.
4. Menyetujui untuk tidak memperpanjang masa jabatan Bapak Judhi 4. Not to extend Mr. Judhi Budi Wirjanto’s term of office as Director of the
Budi Wirjanto sebagai Direktur Perseroan terhitung efektif sejak Company effective as of the date of this Circular Decision and expressing
tanggal Keputusan Sirkuler ini disertai dengan ucapan terima kasih atas gratitude for his contributions during his time in that role.
sumbangan tenaga dan pemikirannya selama menjabat sebagai Direktur
Perseroan.
PT Bank Mandiri Taspen
406
Laporan Tahunan 2024
Page 409
Tata Kelola Perusahaan
Corporate Governance
5. Menyetujui pengangkatan Ibu Resi Lora sebagai Direktur Compliance 5. To appoint Mrs. Resi Lora as the Company’s Director of Compliance
& Control Perseroan untuk periode pertama terhitung efektif sejak & Control for the first period effective as of the date of this Circular
tanggal Keputusan Sirkuler ini dan berakhir pada penutupan Rapat Decision and ending at the closing of the third Annual General Meeting
Umum Pemegang Saham Tahunan yang ketiga sejak pengangkatannya of Shareholders since her appointment which will be held in 2027 (two
yang akan diselenggarakan pada tahun 2027 (dua ribu dua puluh tujuh) thousand twenty seven) without prejudice to the rights of the General
dengan tidak mengurangi hak dari Rapat Umum Pemegang Saham Meeting of Shareholders to dismiss her at any time. The appointment
untuk sewaktu-waktu memberhentikannya. Adapun pengangkatan of Mrs. Resi above was effective after the person concerned received
Ibu Resi tersebut di atas berlaku efektif setelah yang bersangkutan approval from the Financial Services Authority for the fit and proper test.
mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian
kemampuan dan kepatutan (fit and proper test).
6. Menyatakan terhitung efektif sejak tanggal Keputusan Sirkuler ini, 6. To declare that as of the date of this Circular Decision, the structure of
susunan pengurus Perseroan menjadi sebagai berikut: the Company’s management is as follows:
- Komisaris Utama : Mustaslimah - President Commissioner : Mustaslimah
- Komisaris : Hendrika Nora Osloi Sinaga - Commissioner : Hendrika Nora Osloi Sinaga
- Komisaris : Suhajar Diantoro* - Commissioner : Suhajar Diantoro*
- Komisaris Independen : Boedi Armanto - Independent Commissioner : Boedi Armanto
- Direktur Utama : Elmamber Petamu Sinaga - President Director : Elmamber Petamu Sinaga
- Direktur : Maswar Purnama - Director : Maswar Purnama
- Direktur : Widi Nugroho - Director : Widi Nugroho
- Direktur : Putu Apriyanto - Director : Putu Apriyanto
- Direktur : Resi Lora* - Director : Resi Lora*
* berlaku efektif setelah yang bersangkutan mendapat persetujuan dari * effective after the person concerned received approval from the
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan Financial Services Authority for the fit and proper test.
(fit and proper test).
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Luar Biasa 2024 dan Implementation of the Extraordinary GMS In
Realisasinya 2024 and Their Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Implemented circularly with the Circular Decision document
Pelaksanaan
Sirkuler ditandatangani oleh seluruh Pemegang Saham signed by all Shareholders on January 23, 2024.
Implementation tanggal 23 Januari 2024
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk The Shareholders’ Circular Decision concerning the changes
Perubahan Susunan Pengurus telah diaktakan dengan akta in the structure of the management was notarized under
Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank deed number 12, dated January 23, 2024, by Notary Zulkifli
Hasil RUPS
Mandiri Taspen No. 12 tanggal 23 Januari 2024 yang dibuat Harahap, SH and the Financial Services Authority was
Results of the GMS dihadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan informed of the results of this decision.
Sirkuler Pemegang Saham telah tersebut dilaporkan kepada
Otoritas Jasa Keuangan.
Keputusan dan Realisasi RUPS Luar Biasa 2024 Decisions and Realization of
the 2024 Extraordinary GMS
Agenda Pertama
First Agenda
Perubahan Susunan Pengurus Changes in the Structure of the Management
1. Menyetujui untuk menerima pengunduran diri Bapak Chandra Arie 1. To approve the resignation of Mr. Chandra Arie Setiawan as Independent
Setiawan sebagai Komisaris Independen Perseroan terhitung efektif Commissioner of the Company effective as of December 30, 2023,
sejak tanggal 30 Desember 2023 disertai dengan ucapan terima kasih accompanied by an expression of gratitude for his contribution of
atas sumbagan tenaga dan pemikirannya selama menjabat sebagai energy and thoughts during his tenure as Independent Commissioner of
Komisaris Independen Perseroan. the Company.
2. Menyetujui pemberhentian dengan hormat Bapak Atta Alva Wanggai 2. To approve the honorable dismissal of Mr. Atta Alva Wanggai as
sebagai Direktur Perseroan terhitung efektif sejak tanggal Keputusan Director of the Company effective as of the date of the Circular Decision
Sirkuler disertai dengan ucapan terima kasih atas sumbangan tenaga accompanied by an expression of gratitude for his contribution of
dan pemikirannya selama menjabat sebagai Direktur Perseroan. energy and thoughts during his tenure as Director of the Company.
3. Menyetujui pengangkatan Bapak Putu Apriyanto sebagai Direktur 3. To approve the appointment of Mr. Putu Apriyanto as Director of the
Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler dan Company, effective as of the date of the Circular Decision and ending at
berakhir pada penutupan Rapat Umum Pemegang Saham Tahunan the closing of the 3rd (third) Annual General Meeting of Shareholders
yang ke-3 (ketiga) sejak pengangkatannya, yang akan diselenggarakan since his appointment, which will be held in 2026 (two thousand twenty
pada tahun 2026 (dua ribu dua puluh enam), dengan tidak mengurangi six), without reducing the rights of the General Meeting of Shareholders
hak dari Rapat Umum Pemegang Saham untuk sewaktu-waktu to dismiss him at any time in accordance with the Company’s Articles of
memberhentikan sesuai Anggaran Dasar Perseroan. Association.
* Adapun pengangkatan Bapak Putu Apriyanto tersebut di atas berlaku * The appointment of Mr. Putu Apriyanto above is effective after
efektif setelah yang bersangkutan mendapat persetujuan dari Otoritas the person concerned receives approval from the Financial Services
Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper Authority for the assessment of capability and propriety (fit and proper
test) test).
PT Bank Mandiri Taspen
407
2024 Annual Report
Page 410
4. Menetapkan bahwa sejak Tanggal Keputusan Sirkuler ini maka susunan 4. To determine that as of the date of this Circular Decision, the composition
Pengurus Perseroan menjadi sebagai berikut: of the Company’s Management is as follows:
Direksi Board of Directors
Direktur Utama : Elmamber Petamu Sinaga President Director : Elmamber Petamu Sinaga
Direktur : Maswar Purnama Director : Maswar Purnama
Direktur : Judhi Budi Wirjanto Director : Judhi Budi Wirjanto
Direktur : Widi Nugroho*) Director : Widi Nugroho*)
Direktur : Putu Apriyanto*) Director : Putu Apriyanto*)
Dewan Komisaris Board of Commissioners
Komisaris Utama : Mustaslimah President Commissioner : Mustaslimah
Komisaris : Hendrika Nora Osloi Sinaga Commissioner : Hendrika Nora Osloi Sinaga
Komisaris Independen : Suhajar Diantoro*) Independent Commissioner : Suhajar Diantoro*)
Komisaris Independen : Boedi Armanto Independent Commissioner : Boedi Armanto
*) Berlaku efektif setelah yang bersangkutan mendapat persetujuan dari *) Effective after the person concerned receives approval from the Financial
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan Services Authority for the fit and proper test.
(fit and proper test).
Status: Terealisasi Status: Realized
Pelaksanaan RUPS Tahunan 2023 dan The Implementation of 2023 Annual GMS and
Realisasinya its Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Implemented circularly with the Circular Resolution document
Pelaksanaan
Sirkuler ditandatangani oleh seluruh Pemegang Saham signed by all shareholders on June 27, 2023.
Implementation tanggal 27 Juni 2023.
The Circular Resolution of the shareholders under the hand for
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk
the Implementation of the Annual GMS has been notarized
Pelaksanaan RUPS Tahunan telah diaktakan dengan akta
by deed of Statement of Circular Resolution of Shareholders
Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank
Hasil RUPS of PT Bank Mandiri Taspen No. 20 on June 27, 2023 and Deed
Mandiri Taspen No.20 tanggal 27 Juni 2023 dan Akta Nomor
Implementation 21 tanggal 27 Juni 2023 yang dibuat dihadapan Notaris Zulkifli
Number 21 on June 27, 2023 made before Notary Zulkifli
Harahap, SH and the results of the Circular Resolution of
Harahap, SH dan Hasil Keputusan Sirkuler Pemegang Saham
Shareholders have been reported to the Financial Services
telah tersebut dilaporkan kepada Otoritas Jasa Keuangan.
Authority.
Keputusan dan Realisasi RUPS Tahunan 2023 Decision and Realization of The 2023 Annual GMS
Agenda Kedua
First Agenda
Persetujuan Laporan Tahunan dan Laporan Tugas Pengawasan Dewan Approval of the Annual Report and the Board of Commissioners Oveersight
Komisaris Serta Pengesahan Laporan Keuangan Perseroan Untuk Tahun Report, and Ratification of the Company’s Financial Statements for
Buku yang Berakhir Pada Tanggal 31 Desember 2022 Termasuk Memberikan the Financial Year ended on December 31, 2022, including to release
Pembebasan dan Pelunasan Tanggung Jawab Sepenuhnya (Volledig Acquit and discharge of all responsibilities (Volledig Acquit Et De Charge) to all
Et De Charge) Terhadap Seluruh Anggota Direksi dan Anggota Dewan Board members for the management and supervision carried out during
Komisaris Perseroan Sehubungan Dengan Pengurusan dan Pengawasan the financial year ended on December 31, 2022, to the extent that such
Perseroan yang Telah Dijalankan Selama Tahun Buku yang Berakhir Pada activities are reflected in the Annual Report.
Tanggal 31 Desember 2022, Sepanjang Aktivitas Tersebut Tercermin Dalam
Laporan Tahunan.
Keputusan: Decision:
1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas 1. To approve the Company’s Annual Report including the Board of
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang Commissioners’ Supervisory Report for the financial year ended on
berakhir pada tanggal 31 Desember 2022 dan mengesahkan Laporan December 31, 2022 and to ratify the Company’s Financial Statements
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal for the financial year ended on December 31, 2022 audited by the Public
31 Desember 2022 yang telah diaudit oleh Kantor Akuntan Publik Accounting Firm Purwantono, Sungkoro & Surja (a member Firm of
Purwantono, Sungkoro & Surja (a member Firm of Ernst & Young Ernst & Young Global Limited), with an opinion of “FAIRLY PRESENT,
Global Limited), dengan opini “MENYAJIKAN SECARA WAJAR, DALAM IN ALL MATERIAL MATTERS” as stated in the report No. 00045/2.1032/
SEMUA HAL YANG MATERIAL” sebagaimana dinyatakan dalam laporan AU.1/07/02421/1/I/2023 on January 30, 2023.
Nomor 00045/2.1032/AU.1/07/02421/1/I/2023 tanggal 30 Januari
2023.
2. Atas disetujuinya Laporan Tahunan Perseroan termasuk Laporan Tugas 2. Upon the approval of the Company’s Annual Report including the
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir Report of the Supervisory Duties of the Board of Commissioners of the
pada tanggal 31 Desember 2022 serta disahkannya Laporan Keuangan Company for the financial year ended on December 31, 2022 and the
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember ratification of the Company’s Financial Statements for the financial year
2022, maka Keputusan Sirkuler ini memberikan pembebasan dan ended on December 31, 2022, then this Circular Resolution grants full
pelunasan tanggung jawab sepenuhnya (volledig acquit et de charge) release and discharge of responsibility (volledig acquit et de charge) to
terhadap seluruh anggota Direksi dan Dewan Komisaris sehubungan all members of the Board of Directors and the Board of Commissioners
dengan pengurusan dan pengawasan Perseroan yang telah dijalankan, in connection with the managemenet and supervision of the company
selama tahun buku yang berakhir pada tanggal 31 Desember 2022, that has been carried out during the financial year ended on December
sejauh tindakan tersebut bukan merupakan tindakan pidana dan tindakan 31, 2022, to the extenet that such actions are not criminal acts and such
tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan untuk actions are reflected in the Annual Report and Financial Statements for
tahun buku yang berakhir pada tanggal 31 Desember 2022. the fianancial year ended on December 31, 2022.
PT Bank Mandiri Taspen
408
Laporan Tahunan 2024
Page 411
Tata Kelola Perusahaan
Corporate Governance
3. Pembebasan dan pelunasan tanggung jawab sepenuhnya (volledig 3. Full release and discharge (volledig acquit et de charge) was also given
acquit et de charge) juga diberikan kepada Alm. Bapak Andi Rivai to the late Mr. Andi Rivai who served as Independent Commissioner of
yang menjabat sebagai Komisaris Independen Perseroan sejak tanggal the company from January 1, 2022 to August 9, 2022.
1 Januari 2022 sampai dengan tanggal 9 Agustus 2022.
Status: Terealisasi Status: Realized
Agenda Kedua
Second Agenda
Persetujuan Penggunaan Laba Bersih Perseroan Untuk Tahun Buku yang Approval of the Use of the Company’s Net Income for the Fianancial Year
Berakhir Pada Tanggal 31 Desember 2022. Ended on December 31, 2022.
Keputusan: Decision:
1. Menyetujui dan menetapkan penggunaan laba bersih Perseroan untuk 1. To approve and determine the use of the company’s net profit for the
Tahun Buku 2022 sebesar Rp1.206.111.557.990,- (satu triliun dua ratus Financial Year 2022 amounting to IDR 1,206,111,557,990 (one trillion
enam miliar seratus sebelas juta lima ratus lima puluh tujuh ribu sembilan two hundred six billion one hundred eleven million five hundred fifty
ratus sembilan puluh rupiah) yaitu sebagai berikut: seven thousand nine hundred ninety nine rupiahs) as follows:
a. Sejumlah 0,32% dari Laba Bersih Perseroan atau sebesar a. An amount of 0.32% of the Company’s Net Profit or IDR
Rp 3.860.870.500,- (tiga miliar delapan ratus enam puluh juta 3,860,870,500,- (three billion eight hundred sixty million eight
delapan ratus tujuh puluh ribu lima ratus rupiah) disisihkan sebagai hundred seventy thousand five hundred rupiahs) shall be set aside as
dana cadangan wajib. mandatory reserve fund.
b. Sejumlah 10,00% dari Laba Bersih Perseroan atau sebesar b. 10.00% of the Company’s Net Profit or amounting to IDR
Rp120.611.155.799,-(seratus dua puluh miliar enam ratus sebelas 120,611,155,799,- (one hundred twenty billion six hundred eleven
juta seratus lima puluh lima ribu tujuh ratus sembilan puluh sembilan million one hundred fifty-five thousand seven hundred ninety-nine
rupiah) dibagikan sebagai dividen tunai kepada Para Pemegang rupiahs) was distributed as cash dividents to the shareholders.
Saham.
c. Sejumlah 89,68% dari Laba Bersih Perseroan atau sebesar c. 89.68% of the Company’s Net Income or IDR 1,081,639,531,691,-
Rp1.081.639.531.691,-(satu triliun delapan puluh satu miliar enam (one trillion eighty-one billion six hundred thirty-nine million five
ratus tiga puluh sembilan juta lima ratus tiga puluh satu ribu enam hundred thirty-one thousand six hundred ninety-one rupiahs) was
ratus sembilan puluh satu rupiah) ditetapkan sebagai laba ditahan. designed as retained earnings.
2. Memberikan wewenang dan kuasa kepada Direksi untuk mengatur 2. To authorize the Board of Directors to regulate the procedures for the
tata cara alokasi laba bersih Perseroan tersebut di atas, sesuai dengan allocation of the company’s net profit mentioned above, in accordance
peraturan perundang-undangan yang berlaku. with the prevailing laws and regulations.
Status: Terealisasi Status: Realized
Agenda Ketiga
Third Agenda
Persetujuan Penunjukan Kantor Akuntan Publik dan Akuntan Publik Approval of the appointment of a Public Accountant Firm and Public
Untuk Mengaudit Laporan Keuangan Perseroan Untuk Tahun Buku yang Accountant to audit the Company’s Financial Statements for the Financial
Akan Berakhir Pada Tanggal 31 Desember 2023 Serta Penetapan Biaya/ Year Ended on December 31, 2023 and Determination of the Fees/
Honorariumnya. Honorarium.
Keputusan: Decision:
1. Menetapkan Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis 1. To appoint Public Accounting Firm Tanudiredja, Wibisana, Rintis &
& Rekan (PwC Indonesia) dan Akuntan Publik Lucy Luciana Suhenda Rekan (PwC Indonesia) and Public Accountant Lucy Luciana Suhenda to
untuk mengaudit Laporan Keuangan Perseroan untuk tahun buku yang audit the Company’s Financial Statements for the fiscal year ended on
berakhir pada tanggal 31 Desember 2023. December 31, 2023.
2. Memberikan wewenang dan kuasa kepada Dewan Komisaris untuk 2. To authorize the Board of Commissioners to determine the honorarium
menetapkan honorarium dan persyaratan lainnya bagi Kantor Akuntan and other requirements for the Public Accounting Firm and the Public
Publik dan Akuntan Publik tersebut, serta menetapkan Kantor Akuntan Accountant, as well as to appoint a replacement Public Accounting
Publik dan/atau Akuntan Publik pengganti dalam hal Kantor Akuntan Firm and/or Public Accountant in the event that the Public Accounting
Publik Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) dan Firm Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) and Public
Akuntan Publik Lucy Luciana Suhenda karena sebab apapun tidak dapat Accountant Lucy Luciana Suhenda for any reason cannot complete the
menyelesaikan proses audit Laporan Keuangan Perseroan untuk tahun audit process of the Company’s Financial Statements for the financial
buku yang berakhir pada tanggal 31 Desember 2023. Apabila terdapat year ended on December 31, 2023. If there is a change of Public
pergantian Kantor Akuntan Publik dan/atau Akuntan Publik, Dewan Accounting Firm and/or Public Accountant, the Board of Commissioners
Komisaris memberikan laporan ke Pemegang Saham. provides a report to the shareholders.
Status: Terealisasi Status: Realized
Agenda Keempat
Fourth Agenda
Penetapan Tantiem Bagi Anggota Direksi dan Dewan Komisaris Perseroan Determination of Bonus for the Board of Directors and Board of
Untuk Tahun Buku yang Berakhir Pada 31 Desember 2022 Serta Penetapan Commissioners of the company for the Financial Year ended on December
Gaji Anggota Direksi dan Honorarium Anggota Dewan Komisaris dan 31, 2022, and Determination of Salaries of Board of Directors and
Pemberian Fasilitas, Benefit dan/atau Tunjangan Lainnya Untuk Tahun Buku Honorarium of Board of Commissioners, and Provision of Facilities, Benefits
2023. and/or Other Allowances for the Financial Year 2023.
PT Bank Mandiri Taspen
409
2024 Annual Report
Page 412
Keputusan: Decision:
Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan To authorize the Board of Commissioners of the company with prior
dengan terlebih dahulu mendapat persetujuan Pemegang Saham approval from the Majority Shareholders and acknowledged by the other
Mayoritas dan diketahui oleh Pemegang Saham Pengendali lainnya untuk Controlling Shareholders to determine:
menetapkan:
1. Tantiem atas kinerja anggota Direksi dan Dewan Komisaris untuk tahun 1. Bonus for the performance of members of the Board of Directors and Board
buku yang berakhir pada tanggal 31 Desember 2022. of Commissioners for the Financial Year ended on December 31, 2022.
2. Gaji anggota Direksi dan honorarium anggota Dewan Komisaris dan 2. Salary of members of the Board of Directors and honorarium of member
pemberian fasilitas, benefit dan/atau tunjangan lainnya untuk tahun of the Board of Commissioners and provision of facilities, benefits and/
buku 2023. or other allowances for the financial year 2023.
Status: Terealisasi Status: Realized
Agenda Kelima
Fifth Agenda
Persetujuan Perubahan Susunan Anggota Direksi dan Dewan Komisaris Approval of Changes in the Competition of the Company’s Board of
Perseroan Directors and Board of Commissioners
Keputusan: Decision:
1. Menyetujui untuk tidak memperpanjang masa jabatan Bapak Adie 1. To approve not to extend the term of office of Mr. Adie Soesetyantoro
Soesetyantoro sebagai Komisaris Independen Perseroan terhitung efektif as Independent Commissioner of the company effective as of the date
sejak tanggal Keputusan Sirkuler ini disertai dengan ucapan terima kasih of this Circular Resolution along with gratitude for his contribution of
atas sumbangan tenaga dan pemikirannya selama menjabat sebagai energy and thought during his tenure as Independent Commissioner of
Komisaris Independen Perseroan the company.
2. Menyetujui pengangkatan Bapak Boedi Armanto sebagai Komisaris 2. To approve the appointment of Mr. Boedi Armanto as Independent
Independen Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler Commissioner of the company effective as of the date of this Circular
ini dan berakhir pada penutupan Rapat Umum Pemegang Saham tahunan Resolution and ending at the closing of the 3rd (third) annual General
yang ke-3 (tiga) sejak pengangkatannya yang akan diselenggarakan Meeting of Shareholders since his appointment which will be held
pada tahun 2026, dengan tidak mengurangi hak dari Rapat Umum in 2026, without prejudice to the right of the General Meeting of
Pemegang Saham untuk sewaktu-waktunya memberhentikannya. Adapun Shareholders to dismiss him at any time. The appointment of Mr. Boedi
pengangkatan Bapak Boedi Armanto tersebut di atas berlaku efektif setelah Armanto mentioned above will be effective adter he has received
yang bersangkutan mendapat persetujuan dari Otoritas Jasa Keuangan approval from the Financial Services Authority for a fit and proper test.
atas penilaian kemampuan dan kepatutan (fit and proper test).
3. Menyetujui untuk memberhentikan dengan hormat Bapak Zudan Arif 3. To approve to respectfully dismiss Mr. Zudan Arif Fakrulloh as
Fakrulloh sebagai Komisaris Independen Perseroan terhitung efektif sejak Independent Commissioner of the company effective as of the date
tanggal Keputusan Sirkuler ini disertai dengan ucapan terima kasih atas of this Circular Resolution along with grstitude for his contribution of
sumbangan tenaga dan pemikirannya selama menjabat sebagai Komisaris energy and thought during his tenure as Independent Commissioner of
Independen Perseroan. the company.
4. Menyetujui pengangkatan Bapak Suhajar Diantoro sebagai Komisaris 4. To approve the appointment of Mr. Suhajar Diantoro as Independent
Independen Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler Commissioner of the Company effective as of the date of this Circular
ini dan berakhir pada penutupan Rapat Umum Pemegang Saham tahunan Resolution and ending at the closing of the 3rd (third) annual General
yang ke-3 (tiga) sejak pengangkatannya yang akan diselenggarakan Meeting of Shareholders since his appointment which will be held
pada tahun 2026, dengan tidak mengurangi hak dari Rapat Umum in 2026, without prejudice to the right of the General Meeting of
Pemegang Saham untuk sewaktu-waktunya memberhentikannya. Adapun Shareholders to dismiss him at any time. The appointment of Mr. Suhajar
pengangkatan Bapak Suhajar Diantoro tersebut di atas berlaku efektif Diantoro as mentioned above will be effective after he has received
setelah yang bersangkutan mendapat persetujuan dari Otoritas Jasa approval from the Financial Services Authority for a fit and proper test.
Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test). 5. To approve the reappointment of Mr. Elmamber Petamu Sinaga as
5. Menyetujui pengangkatan kembali Bapak Elmamber Petamu Sinaga sebagai President Director of the Company effective as of the date of this
Direktur Utama Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler Circular Resolution and ending at the closing of the 3rd (third) annual
ini dan berakhir pada penutupan Rapat Umum Pemegang Saham tahunan General Meeting of Shareholders since his appointment which will be
yang ke-3 (tiga) sejak pengangkatannya yang akan diselenggarakan pada held in 2026, without prejudice to the right of the General Meeting of
tahun 2026, dengan tidak mengurangi hak dari Rapat Umum Pemegang Shareholders to dismiss him at any time.
Saham untuk sewaktu-waktu memberhentikannya.
6. Menyetujui pengangkatan kembali Bapak Atta Alva Wanggai sebagai 6. To approve the reappointment of Mr. Atta Alva Wanggai as Director
Direktur Perseroan terhitung efektif sejak tanggal Keputusan Sirkuler ini of the Company effective as of the date of this Circular Resolution
dan berakhir pada penutupan Rapat Umum Pemegang Saham tahunan and ending at the closing of the 3rd (third) annual General Meeting of
yang ke-3 (tiga) sejak pengangkatannya yang akan diselenggarakan pada Shareholders since his appointment which will be held in 2026, without
tahun 2026, dengan tidak mengurangi hak dari Rapat Umum Pemegang prejudice to the right of the General Meeting of Shareholders to dismiss
Saham untuk sewaktu-waktu memberhentikannya. him at any time.
7. Menyetujui untuk tidak memperpanjang masa jabatan Bapak Iwan Soeroto 7. To approve not to extend the term of office of Mr. Iwan Soeroto as
sebagai Direktur Perseroan terhitung efektif sejak tanggal Keputusan Director of the Company effective as of the date of this Circular
Sirkuler ini disertai dengan ucapan terima kasih atas sumbangan tenaga Resolution along with gratitude for his contribution of energy and
dan pemikirannya selama menjabat sebagai Direktur Perseroan. thought during his tenure as Director of the Company.
8. Menyatakan terhitung efektif sejak tanggal Keputusan Sirkuler ini, susunan 8. To declare that effective as of the date of this Circular Resolution, the
pengurus Perseroan menjadi sebagai berikut: composition of the Company’s management will be as follows:
- Komisaris Utama : Mustaslimah - President Commissioner : Mustaslimah
- Komisaris : Hendrika Nora Osloi Sinaga - Commissioner : Hendrika Nora Osloi Sinaga
- Komisaris Independen : Chandra Arie Setiawan - Independent Commissioner : Chandra Arie Setiawan
- Komisaris Independen : Suhajar Diantoro* - Independent Commissioner : Suhajar Diantoro*
- Komisaris Independen : Boedi Armanto* - Independent Commissioner : Boedi Armanto*
- Direktur Utama : Elmamber Petamu Sinaga - President Director : Elmamber Petamu Sinaga
- Direktur : Maswar Purnama - Director : Maswar Purnama
- Direktur : Judhi Budi Wirjanto - Director : Judhi Budi Wirjanto
- Direktur : Atta Alva Wanggai - Director : Atta Alva Wanggai
* berlaku efektif setelah yang bersangkutan mendapat persetujuan dari Otoritas * effective after the approval of the Financial Services Authority (FSA) on
Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test).
Status: Terealisasi the fit and proper test.
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan RUPS Luar Biasa 2023 dan Implementation of the Extraordinary GMS In
Realisasinya 2023 and Their Realization
Dilaksanakan secara sirkuler dengan dokumen Keputusan Implemented circularly with the Circular Resolution document
Pelaksanaan
Sirkuler ditandatangani oleh seluruh Pemegang Saham signed by all Shareholders on October 18, 2023.
Implementation tanggal 18 Oktober 2023
Keputusan Sirkuler Pemegang Saham di bawah tangan untuk The Circular Resolution of Shareholders under the hand for
Perubahan Susunan Pengurus telah diaktakan dengan akta the Change of Management Structure has been notarized by
Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank deed of Statement of Circular Resolution of Shareholders of
Hasil RUPS
Mandiri Taspen No.20 tanggal 18 Oktober 2023 yang dibuat PT Bank Mandiri Taspen No. 20 on October 18, 2023 made
Results of the GMS dihadapan Notaris Zulkifli Harahap, SH dan Hasil Keputusan before Notary Zulkifli Harahap, SH and the results of the
Sirkuler Pemegang Saham telah tersebut dilaporkan kepada Circular Resolution of Shareholders have been reported to
Otoritas Jasa Keuangan. the Financial Services Authority.
Keputusan dan Realisasi RUPS Luar Biasa 2023 Decisions and Realization of
the 2023 Extraordinary GMS
Agenda Pertama
First Agenda
Perubahan Susunan Pengurus Changes in Management Composition
1. Menyetujui pengangkatan Sdr. Widi Nugroho sebagai Direktur 1. To approve the appointment of Mr. Widi Nugroho as Director of the
Perseroan terhitung mulai Tanggal Keputusan Sirkuler ini dan berakhir Company commencing from the date of this Circular Resolution and
pada penutupan Rapat Umum Pemegang Saham Tahunan yang ke-3 ending at the closing of the 3rd Annual General Meeting of Shareholders
(tiga) sejak pengangkatannya, yang akan diselenggarakan pada tahun since his appointment, which will be held in 2026, without prejudice to
2026, dengan tidak mengurangi hak dari Rapat Umum Pemegang the right of the General Meeting of Shareholders to dismiss him at any
Saham untuk memberhentikan sewaktu-waktu sesuai Anggaran Dasar time in accordance with the Articles of Association of the Company.
Perseroan.
* Adapun pengangkatan Sdr. Widi Nugroho tersebut di atas berlaku * The appointment of Mr. Widi Nugroho as mentioned above will be
efektif setelah yang bersangkutan mendapat persetujuan dari effective after he has received approval from the Financial Services
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit Authority for a fit and proper test.
and proper test).
2. Menyetujui untuk mengesampingkan ketentuan Pasal 12 ayat 5 2. To approve to waive the provisions of Article 12 paragraph 5 of the
Anggaran Dasar Perseroan mengenai jangka waktu 90 hari untuk Company’s Articles of Association regarding the 90-day period for
pengisian jabatan anggota Direksi Perseroan yang lowong, dengan filling vacant positions of members of the Company’s Board of Directors,
ketentuan bahwa pengesampingan ini hanya berlaku untuk pengisian provided that this waiver only applies to filling vacant Director positions
jabatan Direktur yang lowong sejak habisnya masa jabatan Bapak Iwan since the expiration of Mr. Iwan Soeroto’s term of office which has been
Soeroto yang efektif sejak tanggal 27 Juni 2023. effective since June 27, 2023.
3. Menetapkan bahwa sejak Tanggal Keputusan Sirkuler ini maka susunan To determine that as of the date of this Circular Resolution, the
Pengurus Perseroan menjadi sebagai berikut: composition of the Company’s Management will be as follows:
Direksi Board of Directors
Direktur Utama : Elmamber Petamu Sinaga President Director : Elmamber Petamu Sinaga
Direktur : Atta Alva Wanggai Director : Atta Alva Wanggai
Direktur : Maswar Purnama Director : Maswar Purnama
Direktur : Judhi Budi Wirjanto Director : Judhi Budi Wirjanto
Direktur : Widi Nugroho*) Director : Widi Nugroho*)
Dewan Komisaris Board of Commissioners
Komisaris Utama : Mustaslimah President Commissioner : Mustaslimah
Komisaris : Hendrika Nora Osloi Sinaga Commissioner : Hendrika Nora Osloi Sinaga
Komisaris Independen : Chandra Arie Setiawan Independent Commissioner : Chandra Arie Setiawan
Komisaris Independen : Suhajar Diantoro*) Independent Commissioner : Suhajar Diantoro*)
Komisaris Independen : Boedi Armanto Independent Commissioner : Boedi Armanto
*) Berlaku efektif setelah yang bersangkutan mendapat persetujuan dari *) Effective after the person concerned has received approval from the
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan Financial Services Authority for a fit and proper test.
(fit and proper test).
Status: Terealisasi Status: Realized
PT Bank Mandiri Taspen
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2024 Annual Report
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Keputusan RUPS Pada Tahun Buku dan 1 (Satu) Resolitions of the GMS of the Financial Year
Tahun Sebelum Tahun Buku yang Direalisasikan and 1 (One) Year Prior to the Financial Year
Pada Tahun Buku Realized in the Financial Year
Seluruh keputusan RUPS Tahun Buku 2024 telah terealisasi pada All resolutions of the GMS of Fiscal Year 2024 had been realized
tahun 2024 dan RUPS Tahun Buku 2023 telah terealisasi pada in 2024 and the GMS of Fiscal Year 2023 had been realized in
tahun 2023. Sehingga tidak terdapat keputusan RUPS Tahun 2023 2023. As a result, there were no GMS decisions in 2023 and GMS
dan Keputusan RUPS yang belum direalisasikan pada tahun 2024. decisions that had not been realized in 2024.
Direksi Board of Directors
Direksi merupakan organ Bank yang bertanggung jawab secara The Board of Directors is a Bank organ that is responsible for
kolektif melakukan pengurusan Bank untuk kepentingan collectively managing the Bank for the interests and objectives of
dan tujuan Bank serta mewakili Bank di dalam maupun di the Bank and representing the Bank both inside and outside the
luar pengadilan sesuai Anggaran Dasar. Sebagai bentuk court in accordance with the Articles of Association. As a form of
pertanggungjawaban dalam pelaksanaan tugasnya selama satu accountability in carrying out its duties for one year, the Board of
tahun, Direksi mempertanggungjawabkan pengurusan Bank Directors is responsible for managing the Bank at the GMS.
dalam RUPS.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the Board of Directors
Direksi Bank Mandiri Taspen bertanggung jawab sepenuhnya The Board of Directors of Bank Mandiri Taspen is fully responsible
terhadap pengelolaan Bank dan mematuhi peraturan perundang- for the management of the Bank and complies with the prevailing
undangan dan ketentuan yang berlaku. Anggota Direksi memiliki laws and regulations. Members of the Board of Directors have
pembidangan tugas dan tanggung jawab yang jelas. Sesuai a clear view of duties and responsibilities. In accordance with
dengan ketentuan pasal 13 Anggaran Dasar Bank Mandiri Taspen, the provisions of article 13 of the Articles of Association of Bank
Direksi mempunyai tugas sebagai berikut: Mandiri Taspen, the Board of Directors has the following duties:
1. Tugas pokok Direksi adalah: 1. The main duties of the Board of Directors are:
a. Melaksanakan pengurusan Bank untuk kepentingan dan a. Carrying out the management of the Bank for the benefit
tujuan Bank. and purposes of the Bank.
b. Bertindak selaku pimpinan dalam pengurusan tersebut. b. Act as a leader in the management.
c. Memelihara dan mengurus kekayaan Bank. c. Maintaining and managing the Bank’s wealth.
2. Melaksanakan prinsip-prinsip Good Corporate Governance 2. Carry out the principles of Good Corporate Governance in
dalam setiap usaha kegiatan Bank pada seluruh tingkatan every business activity of the Bank at all levels or levels of the
atau jenjang organisasi. organization.
3. Menindaklanjuti temuan audit dan rekomendasi dari Satuan 3. Follow up on audit findings and recommendations from
Kerja Audit Intern Bank, auditor eksternal, hasil pengawasan the Bank’s internal audit unit, external auditor, results of
Otoritas Jasa Keuangan dan/atau hasil pengawasan Otoritas lain. supervision of the Financial Services Authority and/or the
results of supervision by other authorities.
4. Membentuk Satuan Kerja Audit Intern, Satuan Kerja 4. Establish an Internal Audit Work Unit, Risk Management Unit,
Manajemen Risiko, Komite Manajemen Risiko, Satuan Kerja Risk Management Committee, Compliance Unit and Anti-
Kepatuhan, dan Unit Strategi Anti Fraud. Fraud Strategy Unit.
5. Mempertanggungjawabkan pelaksanaan tugasnya kepada 5. Responsible to the implementation of their duties to the
Pemegang Saham melalui Rapat Umum Pemegang Saham. Shareholders through the General Meeting of Shareholders.
6. Mengungkapkan kepada pegawai kebijakan Bank yang 6. Disclose to bank policy employees who are strategic in the
bersifat strategis di bidang kepegawaian. field of staffing.
7. Menyediakan data dan informasi yang akurat, relevan dan 7. Providing accurate, relevant and timely data and information
tepat waktu kepada Dewan Komisaris. to the Board of Commissioners.
8. Memiliki pedoman dan tata tertib kerja yang bersifat mengikat 8. Has binding work guidelines and rules for each member of the
bagi setiap anggota Direksi. Board of Directors.
9. Segala keputusan Direksi yang diambil sesuai dengan 9. All decisions of the Board of Directors taken in accordance
pedoman dan tata tertib kerja menjadi tanggung jawab with the guidelines and work order are the responsibility of all
seluruh anggota Direksi. members of the Board of Directors.
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
10. Setiap kebijakan dan keputusan strategis diputuskan melalui 10. Every strategic policy and decision is decided through a Board
rapat Direksi. Hasil rapat Direksi dituangkan dalam risalah rapat of Directors meeting. The results of the Board of Directors
dan didokumentasikan secara baik. Selama pelaksanaan rapat meeting are contained in the minutes of the meeting and
Direksi tidak terjadi perbedaan pendapat (dissenting opinions) are well documented. During the Board of Directors meeting
dan rapat Direksi telah diputuskan secara musyawarah there were no dissenting opinions and the Board of Directors
meeting had been decided by deliberation
11. Menerapkan aspek transparansi dengan melakukan hal-hal 11. Implement the transparency aspect by doing the following:
sebagai berikut: a. Members of the Board of Directors have disclosed:
a. Anggota Direksi telah mengungkapkan: 1) Ownership of shares, both at the Bank concerned
1) Kepemilikan sahamnya, baik pada Bank yang and at the Bank and other Companies, which are
bersangkutan maupun pada Bank dan Perusahaan domiciled at local and abroad.
lain, yang berkedudukan di dalam dan di luar negeri. 2) Financial relationships and family relationships with
2) Hubungan keuangan dan hubungan keluarga dengan other members of the Board of Commissioners,
anggota Dewan Komisaris lain, anggota Direksi dan/ members of the Board of Directors and/or Bank
atau Pemegang Saham Bank. Shareholders.
b. Anggota Direksi telah mengungkapkan remunerasi dan b. Members of the Board of Directors have disclosed
fasilitas lainnya yang ditetapkan berdasarkan keputusan remuneration and other facilities determined based on
Rapat Umum Pemegang Saham. the decision of the General Meeting of Shareholders.
c. Menyusun Rencana Bisnis secara realistis dengan c. Prepare a Business Plan realistically by taking into account
memperhatikan faktor eksternal dan internal yang external and internal factors that affect the business
mempengaruhi kelangsungan usaha Bank serta tetap continuity of the Bank and still pay attention to the
memperhatikan prinsip kehati-hatian dan azas perbankan principle of prudence and sound banking principles. The
yang sehat. Rencana Bisnis tersebut telah mendapat Business Plan has been approved by the Commissioner.
persetujuan dari Komisaris.
d. Rencana Bisnis dimaksud disampaikan kepada Otoritas d. The Business Plan referred to the Financial Services
Jasa Keuangan. Direksi mengkomunikasikan Rencana Authority. The Board of Directors communicates the
Bisnis tersebut kepada: Business Plan to:
1) Pemegang Saham Bank. 1) Bank Shareholders.
2) Seluruh jenjang organisasi yang ada pada Bank. 2) All levels of organization at the Bank.
e. Melaksanakan Rencana Bisnis secara efektif dalam e. Implement Business Plans effectively in managing the
pengelolaan usaha Bank dan menyampaikan Laporan Bank’s business and submit quarterly Business Plan
Realisasi Rencana Bisnis secara triwulanan kepada Realization Reports to the Financial Services Authority.
Otoritas Jasa Keuangan.
f. Membuat Laporan Tahunan, Laporan Keberlanjutan dan f. Making Annual Reports and Report on the Implementation
Laporan Pelaksanaan Good Corporate Governance. of Good Corporate Governance.
g. Direktur Kepatuhan membuat Laporan Direktur yang g. The Compliance Director makes a Report of the Director
membawahkan fungsi Kepatuhan secara Triwulan in charge of the Quarterly Compliance function to
kepada Direktur Utama dengan tembusan kepada Dewan the President Director with a copy to the Board of
Komisaris. Commissioners.
h. Setiap semester Direktur Kepatuhan membuat Laporan h. Every semester the Compliance Director makes a Report
Direktur yang membawahkan Fungsi Kepatuhan yang of the Director in charge of the Compliance Function
disampaikan kepada Otoritas Jasa Keuangan, dengan submitted to the Financial Services Authority, with copies
tembusan kepada Direktur Utama dan Dewan Komisaris. to the President Director and the Board of Commissioners.
i. Melakukan penilaian sendiri (self assessment) terhadap i. Conduct self-assessment on the implementation of Bank
pelaksanaan GCG Bank setiap semester dan disampaikan GCG every semester and submit it to the Financial Services
ke Otoritas Jasa Keuangan. Authority.
j. Khusus Direktur Kepatuhan berfungsi untuk memastikan j. The Compliance Director specifically functions to ensure
bahwa rancangan keputusan yang akan diambil oleh that the draft decisions to be taken by the Directors and
Direksi dan Komisaris Bank Mandiri Taspen tidak Commissioners of Bank Mandiri Taspen do not violate
melanggar prinsip kehati-hatian. Apabila setelah dikaji the principle of prudence. If after the review of the
rancangan keputusan tersebut mengandung unsur draft decision contains elements of non-compliance, the
ketidakpatuhan, maka Direktur Kepatuhan berkewajiban Compliance Director is obliged to request that the draft
meminta agar rancangan keputusan dimaksud dibatalkan. decision be cancelled.
PT Bank Mandiri Taspen
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2024 Annual Report
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Hak dan Wewenang Direksi Rights and Authorities of the Board of Directors
Secara rinci kewenangan Direksi dengan tidak mengurangi In detail, the authority of the Board of Directors without prejudice
ketentuan lain dalam Anggaran Dasar sebagai berikut: to other provisions in the Articles of Association as follows:
1. Direksi berwenang menetapkan kebijakan dalam 1. The Board of Directors has the authority to establish policies in
kepemimpinan dan kepengurusan Bank. the leadership and management of the Bank.
2. Mengatur ketentuan tentang kepegawaian Perseroan 2. Regulate the provisions regarding the Company’s staffing
termasuk penetapan gaji, pensiun atau jaminan hari tua dan including stipulating salary, pension or old age security and
penghasilan lain bagi karyawan Perseroan. other income for the Company’s employees.
3. Mengangkat dan memberhentikan pegawai Perseroan 3. To appoint and dismiss the Company’s employees based on
berdasarkan peraturan kepegawaian Perseroan. the Company’s personnel regulations.
4. Mengatur pendelegasian kekuasaan Direksi untuk mewakili 4. Regulate delegation of authority of the Board of Directors
Perseroan di dalam dan di luar pengadilan kepada seorang atau to represent the Company in and out of court to one or
beberapa orang anggota Direksi yang khusus ditunjuk untuk several members of the Board of Directors who are specifically
itu atau kepada seorang atau beberapa orang, karyawan, baik appointed to it or to one or several people, employees, either
sendiri maupun bersamasama atau kepada badan lain. alone or jointly or to other bodies.
5. Menghapusbukukan piutang pokok macet, bunga, denda, 5. Write off bad debts, interest, penalties and/or fees which are
dan/atau ongkos yang selanjutnya dilaporkan kepada Dewan then reported to the Board of Commissioners.
Komisaris.
6. Direktur Utama dan seorang anggota Direksi lain berhak 6. The President Director and another member of the Board of
dan berwenang bertindak untuk dan atas nama Direksi serta Directors have the right and authority to act for and on behalf
mewakili Perseroan. of the Board of Directors and represent the Company.
7. Jika Direktur Utama tidak hadir atau berhalangan karena 7. If the President Director is absent or unable to attend because
sebab apapun juga yang tidak perlu dibuktikan kepada pihak for whatever reason does not need to be proven to another
lain, maka salah satu anggota Direksi lainnya berhak dan party, then one of the other Directors has the right and
berwenang untuk bertindak untuk dan atas nama Direksi authority to act for and on behalf of the Board of Directors
serta mewakili Perseroan. and represent the Company.
8. Menjalankan tindakan lainnya, baik mengenai pengurusan 8. Carrying out other actions, both regarding management and
maupun mengenai pemilikan, sesuai dengan ketentuan ownership, in accordance with the provisions which were
yang diatur lebih lanjut oleh Rapat Dewan Komisaris dengan further stipulated by the Board of Commissioners Meeting
memperhatikan peraturan perundang-undangan yang berlaku. with due observance of the prevailing laws and regulations.
9. Tidak menagih lagi piutang berupa bunga, denda, dan/ 9. No longer collecting receivables in the form of interest, fines,
atau ongkos-ongkos dalam rangka restrukturisasi dan/atau and/or fees for restructuring and/or credit settlement which
penyelesaian kredit yang selanjutnya dilaporkan kepada were subsequently reported to the Board of Commissioners.
Dewan Komisaris.
Kewajiban Direksi Obligations of the Board of Directors
Secara rinci kewajiban Direksi adalah sebagai berikut: In detail, the Board of Directors’ obligations are as follows:
1. Direksi bertanggung jawab penuh atas pelaksanaan tugasnya, 1. The Board of Directors is fully responsible for the implementation
mengelola Bank sesuai dengan kewenangan dan tanggung of its duties, managing the Bank in accordance with its authority
jawabnya sebagaimana diatur dalam Anggaran Dasar dan and responsibilities as stipulated in the Articles of Association
ketentuan serta peraturan perundangundangan yang berlaku. and the applicable laws and regulations.
2. Melaksanakan prinsip-prinsip Tata Kelola Perusahaan dalam 2. Carry out the principles of Corporate Governance in every
setiap usaha kegiatan Bank pada seluruh tingkatan atau business activity of the Bank at all levels or levels of the
jenjang organisasi. organization.
3. Menindaklanjuti temuan audit dan rekomendasi dari satuan 3. Following up on audit findings and recommendations from
kerja audit intern Bank, auditor eksternal, hasil pengawasan the Bank’s internal audit unit, external auditor, results of
Otoritas Jasa Keuangan dan/atau hasil pengawasan Otoritas supervision of the Financial Services Authority and/or the
lain. results of supervision by other authorities
4. Membentuk Satuan Kerja Audit Intern, Satuan Kerja Manajemen 4. Establish an Internal Audit Work Unit, Risk Management Unit,
Risiko, Satuan Kerja Kepatuhan dan Unit Strategi Anti Fraud. Compliance Unit and Anti-Fraud Strategy Unit.
5. Mempertanggungjawabkan pelaksanaan tugasnya kepada 5. Responsible to the implementation of their duties to the
Pemegang Saham melalui Rapat Umum Pemegang Saham. Shareholders through the General Meeting of Shareholders.
6. Mengungkapkan kepada pegawai kebijakan Bank yang 6. Disclose to employees about Bank policies that are strategic in
bersifat strategis di bidang kepegawaian. the field of employment.
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
7. Menyediakan data dan informasi yang akurat, relevan dan 7. Providing accurate, relevant and timely data and information
tepat waktu kepada Dewan Komisaris. to the Board of Commissioners.
8. Memiliki pedoman dan tata tertib kerja yang bersifat mengikat 8. Has binding work guidelines and rules for each member of the
bagi setiap anggota Direksi. Board of Directors.
9. Segala keputusan Direksi yang diambil sesuai dengan 9. All decisions of the Board of Directors taken in accordance
pedoman dan tata tertib kerja menjadi tanggung jawab with the guidelines and work order are the responsibility of all
seluruh anggota Direksi. members of the Board of Directors.
10. Setiap kebijakan dan keputusan strategis diputuskan melalui 10. Every strategic policy and decision is decided through a Board
rapat Direksi. Hasil rapat Direksi dituangkan dalam risalah rapat of Directors meeting. The results of the Board of Directors
dan didokumentasikan secara baik. Selama pelaksanaan rapat meeting are contained in the minutes of the meeting and
Direksi tidak terjadi Perbedaan pendapat (dissenting opinions) are well documented. During the Board of Directors meeting
dan rapat Direksi telah diputuskan secara musyawarah. there was no dissenting opinion and the Board of Directors
meeting had been decided by deliberation.
11. Menerapkan aspek transparansi dengan melakukan hal 11. Implementing the transparency aspect by doing the following:
sebagai berikut:
a. Anggota Direksi telah mengungkapkan: a. Members of the Board of Directors have revealed:
• Kepemilikan sahamnya, baik pada Bank yang • Ownership of shares, both at the Bank concerned
bersangkutan maupun pada Bank dan Perusahaan and at the Bank and other Companies, which are
lain, yang berkedudukan di dalam dan di luar negeri. domiciled at home and abroad.
• Hubungan keuangan dan hubungan keluarga dengan • Financial and family relationship with other members
anggota Dewan Komisaris lain, anggota Direksi dan/ of the Board of Commissioners, members of the
atau Pemegang Saham Bank. Board of Directors and/or Shareholders of the Bank.
b. Anggota Direksi telah mengungkapkan remunerasi dan b. Members of the Board of Directors have disclosed
fasilitas lainnya yang ditetapkan berdasarkan keputusan remuneration and other facilities determined based on
Rapat Umum Pemegang Saham the decision of the General Meeting of Shareholders
c. Menyusun Rencana Bisnis secara realistis dengan c. Prepare a Business Plan realistically by taking into account
memperhatikan faktor eksternal dan internal yang external and internal factors that affect the business
mempengaruhi kelangsungan usaha Bank serta tetap continuity of the Bank and still pay attention to the
memperhatikan prinsip kehati-hatian dan azas perbankan principle of prudence and sound banking principles. The
yang sehat. Rencana Bisnis tersebut telah mendapat Business Plan has been approved by the Commissioner.
persetujuan dari Komisaris.
d. Rencana Bisnis dimaksud disampaikan kepada Otoritas d. The Business Plan is submitted to the Financial Services
Jasa Keuangan. Direksi mengkomunikasikan Rencana Authority. The Board of Directors communicates the
Bisnis tersebut kepada Pemegang Saham Bank dan Business Plan to the Bank’s Shareholders and all levels of
seluruh jenjang organisasi yang ada pada Bank. the organization at the Bank.
e. Melaksanakan Rencana Bisnis secara efektif dalam pengelolaan e. Implement Business Plans effectively in managing the
usaha Bank dan menyampaikan Laporan Realisasi Rencana Bank’s business and submit quarterly Business Plan
Bisnis secara triwulanan kepada Otoritas Jasa Keuangan. Realization Reports to the Financial Services Authority.
f. Membuat laporan Tahunan dan Laporan Pelaksanaan f. Make Annual Reports and Corporate Governance
Tata Kelola Perusahaan. Implementation Reports.
g. Direktur Kepatuhan membuat Laporan Direktur yang g. The Compliance Director prepares a Quarterly Report of the
membawahkan Fungsi Kepatuhan secara Triwulan Director in charge of the Compliance Function to the President
kepada Direktur Utama dengan tembusan kepada Dewan Director with a copy to the Board of Commissioners. Every
Komisaris. Setiap semester Direktur Kepatuhan membuat semester the Compliance Director makes a Report from
Laporan Direktur yang membawahkan Fungsi Kepatuhan the Director in charge of the Compliance Function which is
yang disampaikan kepada Otoritas Jasa Keuangan, dengan submitted to the Financial Services Authority, with copies to
tembusan kepada Direktur Utama dan Dewan Komisaris. the President Director and the Board of Commissioners.
h. Melakukan penilaian sendiri (self assessment) terhadap h. Conduct self-assessment towards the implementation
pelaksanaan Tata Kelola Perusahaan Bank setiap semester of Bank Corporate Governance every semester and
dan disampaikan ke Otoritas Jasa Keuangan. submitted to the Financial Services Authority.
12. Khusus Direktur Kepatuhan berfungsi untuk memastikan bahwa 12. In particular, the Compliance Director functions to ensure
rancangan keputusan yang akan diambil oleh Direksi dan Dewan that the draft decisions to be taken by the Directors and
Komisaris Bank Mandiri Taspen tidak melanggar peraturan Commissioners of the Bank Mandiri Taspen do not violate
dan perundang-undangan serta prinsip kehati-hatian. Apabila the rules and regulations and the principle of prudence. If
setelah dikaji rancangan keputusan tersebut mengandung after the review of the draft decision contains elements of
unsur ketidakpatuhan, maka Direktur Kepatuhan berkewajiban noncompliance, the Compliance Director is obliged to request
meminta agar rancangan keputusan dimaksud dibatalkan. that the draft decision be cancelled.
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Masa Jabatan Direksi The Board of Directors Term Office
Para anggota Direksi diangkat untuk jangka waktu terhitung The members of the Board of Directors are appointed for the
sejak ditutupnya RUPS yang mengangkatnya atau ditetapkan lain period commencing from the closing of the GMS which was
oleh RUPS dan berakhir pada penutupan RUPS Tahunan yang appointed or otherwise determined by the GMS and ending at
ke 3 (tiga) sejak pengangkatannya, dengan tidak mengurangi the closing of the 3rd (three) Annual GMS since its appointment,
hak dari RUPS untuk sewaktu-waktu dapat memberhentikan by not reducing the right of the GMS to at any time terminate
para anggota Direksi sebelum masa jabatannya berakhir dengan members of the Board of Directors his position ended by stating
menyebutkan alasannya. Pemberhentian demikian berlaku sejak the reason. Such termination is effective from the closing of the
penutupan RUPS tersebut, kecuali apabila ditentukan lain oleh GMS, unless otherwise determined by the GMS. After the term
RUPS. Setelah masa jabatannya berakhir anggota Direksi tersebut of office expires, the member of the Board of Directors may be
dapat diangkat kembali untuk satu kali masa jabatan, kecuali reappointed for one term of office, unless otherwise determined
apabila ditentukan lain oleh Rapat Umum Pemegang Saham. by the General Meeting of Shareholders.
Kriteria Direksi Board of Directors Criteria
Terpenuhinya kriteria Direksi menjadi poin penting bagi Pemegang The fulfillment of the criteria for the Board of Directors is an
Saham guna mendapatkan keyakinan bahwa yang akan menjalankan important point for Shareholders in order to gain confidence that
pengurusan perusahaan adalah benar-benar kandidat yang tepat those who will carry out the management of the company are really
dan memiliki kualifikasi sesuai dengan ketentuan yang telah the right candidates and have qualifications in accordance with the
ditetapkan oleh regulator maupun ketentuan internal. Berdasarkan provisions set by regulators and internal regulations. Based on the
Undang-Undang Nomor 40 tahun 2007 tentang Perseroan Terbatas, PT Law Number 40 of 2007 concerning Limited Liability Companies,
yang dapat diangkat menjadi menjadi anggota Direksi adalah orang those who can be appointed as members of the Board of Directors
perseorangan yang cakap melakukan perbuatan hukum, kecuali are individuals who are capable of taking legal actions, except
dalam 5 (lima) tahun sebelum pengangkatan pernah: within 5 (five) years prior to their appointment:
1. Dinyatakan pailit; 1. Declared bankrupt.
2. Menjadi anggota Direksi atau anggota Dewan Komisaris 2. Being a member of the Board of Directors or a member of the
yang dinyatakan bersalah menyebabkan suatu perusahaan Board of Commissioners who was found guilty of causing a
dinyatakan pailit; atau company to go bankrupt.
3. Dihukum karena melakukan tindak pidana yang merugikan 3. Convicted of committing a crime that caused losses to state
keuangan negara dan/atau yang berkaitan dengan sektor finances and/or related to the financial sector.
keuangan.
Seorang calon anggota Direksi haruslah warga negara Indonesia yang A candidate for member of the Board of Directors must be an
memenuhi persyaratan yang ditentukan peraturan perundangan- Indonesian citizen who meets the requirements stipulated in the
undangan yang berlaku. Seorang yang akan diangkat menjadi prevailing laws and regulations. A person who will be appointed as
anggota Direksi harus memenuhi persyaratan integritas, kompetensi a member of the Board of Directors must meet the requirements
dan reputasi keuangan. Berintegritas berarti harus memiliki akhlak for integrity, competence and financial reputation. Having integrity
dan moral yang baik, memiliki reputasi yang baik selama yang means having good character and morals, having a good reputation
bersangkutan mengemban tugas-tugas sebelumnya, komitmen as long as the person concerned has carried out his previous duties,
untuk mematuhi ketentuan peraturan perundang-undangan yang commitment to comply with the provisions of the prevailing laws and
berlaku, memiliki komitmen terhadap pengembangan Bank yang regulations, having a commitment to the development of a healthy
sehat serta tidak pernah dinyatakan sebagai pihak yang tidak lulus. bank and never being declared as a party that does not pass.
Sedangkan sebagai syarat kompetensi, seseorang yang diusulkan While as a competency requirement, a person proposed as a
sebagai Direksi harus memiliki kompetensi dan mayoritas anggota Board of Directors must have competence and the majority of
Direksi memiliki pengalaman di bidang perbankan sebagai Pejabat members of the Board of Directors have experience in banking as
Eksekutif Bank dan telah memiliki sertifikasi di bidang manajemen a Bank Executive Officer and have certification in the field of risk
risiko, serta memiliki keahlian di beberapa bidang lainnya serta management, and have expertise in several other fields and have
memiliki kemampuan untuk melakukan pengelolaan yang the ability to carry out strategic management in the framework of
strategis dalam rangka pengembangan Bank yang sehat. Dari segi developing a sound bank. In terms of reputation, a member of the
reputasi maka seorang anggota Direksi tidak pernah dinyatakan Board of Directors has never been declared bankrupt or bankrupt
pailit atau membuat pailit suatu perusahaan saat menjabat a company while serving as a Board of Directors or member of the
sebagai Direksi atau anggota Dewan Komisaris/Direksi dalam Board of Commissioners/ Directors in 5 (five) years before serving
5 (lima) tahun sebelum menjabat Direksi Bank dan tidak termasuk as a Bank Director and not included in the list of bad loans.
dalam daftar kredit macet.
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Tata Kelola Perusahaan
Corporate Governance
Seseorang yang diangkat sebagai Direksi Bank Mandiri A person who is appointed as the Board of Directors of Bank
Taspen wajib menjalani penilaian kemampuan dan kepatutan Mandiri Taspen is required to undergo a fit and proper test
(fit and proper test) yang diselenggarakan oleh OJK conducted by the OJK as stipulated in the OJK Circular Letter
sebagaimana diatur dalam Surat Edaran Otoritas Jasa Keuangan No. 39/SEOJK.03/2016 concerning the Fit and Proper Test for
No. 39/SEOJK.03/2016 tentang Penilaian Kemampuan dan Kepatutan Candidates for Controlling Shareholders, Candidates for Members
bagi Calon Pemegang Saham Pengendali, Calon Anggota Direksi, dan of the Board of Directors, and Candidates for Members of the
Calon Anggota Dewan Komisaris. Dengan demikian seorang Direksi Board of Commissioners. Thus, a Board of Directors must obtain a
harus mendapatkan predikat lulus dalam penilaian kemampuan dan pass predicate in the fit and proper test conducted by the Financial
kepatutan yang dilaksanakan oleh Otoritas Jasa Keuangan tersebut Services Authority.
Pedoman dan Tata Tertib Kerja Direksi Board of Directors Guidelines and Work
Regulations
Dalam rangka penerapan Tata Kelola Perusahaan yang Baik, In the context of implementing Good Corporate Governance,
maka Direksi Bank Mandiri Taspen telah menyusun Pedoman the Board of Directors of Bank Mandiri Taspen compiled the
dan Tata Tertib Direksi yang telah disahkan dalam Surat Guidelines and Code of Conduct for the Board of Directors which
Keputusan Direksi Bank Nomor KEP.DIR/159/V/2022 tentang had been ratified in the Decree of the Board of Directors of the
Pedoman dan Tata Tertib Direksi tanggal 31 Mei 2022. Adapun Bank Number KEP.DIR/159/V/2022 concerning Guidelines and
Pedoman dan Tata Tertib Direksi mengatur mengenai hal-hal Code of Conduct for the Board of Directors dated Mei 31, 2022
sebagai berikut: The Board of Directors’ Guidelines and Regulations are reviewed
periodically. As for The Board of Directors’ Guidelines and Code of
Conduct regulates the following matters:
BAB I Ketentuan Umum CHAPTER I General Provisions
BAB II Direksi CHAPTER II Directors
BAB III Kewenangan Bertindak dan Memutus CHAPTER III Authority to Act and Decide
BAB IV Etika dan Waktu Kerja CHAPTER IV Ethics and Working Time
BAB V Rapat Direksi CHAPTER V Directors’ Meetings
BAB VI Komite-Komite CHAPTER VI Committees
BAB VII Evaluasi Kinerja Direksi CHAPTER VII Performance Evaluation of the Board of Directors
BAB VIII Pelatihan dan Program Orientasi Direksi CHAPTER VIII Training and Orientation Program for Directors
Training and Orientation Program for Directors
BAB IX Penutup CHAPTER IX Closing
Pembidangan Tugas Direksi Board of Directors’ Duties
Adapun pembidangan tugas Direksi adalah sebagai berikut. The duties of the Board of Directors are as follows.
Tabel Pembidangan Tugas Direksi
Table of Duties of Directors
Nama Jabatan Bidang Tugas
Name Position Duties
Elmamber Petamu Direktur Utama Bertanggung jawab sebagai pimpinan untuk seluruh bidang tugas Direktur di bawahnya.
Sinaga President Director Sebagai Direktur Bidang bertugas mensupervisi Divisi Human Capital dan Divisi Internal Audit
Responsible as a leader for all areas of the Director’s duties under him. As Field Director, he is in
charge of supervising the Human Capital Division, Internal Audit Division and the Government
& Retention Work Unit
Atta Alva Wanggai* Direktur Finance, Risk & Sebagai Direktur Bidang bertugas mensupervisi Divisi SPM & Accounting, Divisi Risk Management,
Operations Divisi Central Operation, Divisi Credit Operations, Divisi Procurement & Asset Management,
Director of Finance, Risk Divisi Network Development, dan Divisi Operational Excellence & Customer Experience
& Operations As the Field Director, he is responsible for supervising the SPM & Accounting Division, Risk
Management Division, Central Operation Division, Credit Operations Division, Procurement
& Asset Management Division, Network Development Division, and Operational Excellence &
Customer Experience Division.
Maswar Purnama Direktur Business Sebagai Direktur Bidang bertugas mensupervisi Divisi Distribution & Portfolio Management,
Director of Business Divisi Consumer Business & Recovery, Divisi Pension Business, Divisi Treasury, dan Divisi Funding
& Investment Product
As the Field Director, he is responsible for supervising the Distribution & Portfolio Management
Division, Consumer Business & Recovery Division, Pension Business Division, Treasury Division,
and Funding & Investment Product Division.
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Nama Jabatan Bidang Tugas
Name Position Duties
Judhi Budi Wirjanto** Direktur Compliance & Sebagai Direktur Bidang bertugas mensupervisi Divisi Compliance, Divisi Corporate Secretary &
Control Legal, Divisi Risk Business Control dan Divisi Pension & Loyalty Business
Director of Compliance As the Field Director, he is responsible for supervising the Compliance Division, Corporate
& Control Secretary & Legal Division, Risk Business Control Division and Pension & Loyalty Business Division.
Widi Nugroho*** Direktur IT & Digital Sebagai Direktur Bidang bertugas mensupervisi Divisi Information Technology Operations, Divisi
Director of IT & Digital Information Technology Planning & Development, Divisi Chief Information Security Officer, Divisi
Digital Banking Product, dan Unit Digital Transformation
As the Field Director, he is responsible for supervising the Information Technology Operations
Division, Information Technology Planning & Development Division, Chief Information Security
Officer Division, Digital Banking Product Division, and Digital Transformation Unit.
Putu Apriyanto**** Direktur Finance, Risk & Sebagai Direktur Bidang bertugas mensupervisi Divisi SPM & Accounting, Divisi Risk Management,
Operations Divisi Central Operation, Divisi Credit Operations, Divisi Procurement & Asset Management,
Director of Finance, Risk Divisi Network Development, dan Divisi Operational Excellence & Customer Experience
& Operations As the Field Director, he is responsible for supervising the SPM & Accounting Division, Risk
Management Division, Central Operation Division, Credit Operations Division, Procurement
& Asset Management Division, Network Development Division, and Operational Excellence &
Customer Experience Division.
Resi Lora***** Direktur Compliance & Sebagai Direktur Bidang bertugas mensupervisi Divisi Compliance, Divisi Corporate Secretary &
Control Legal, Divisi Risk Business Control dan Divisi Pension & Loyalty Business
Director of Compliance As the Field Director, he is responsible for supervising the Compliance Division, Corporate
& Control Secretary & Legal Division, Risk Business Control Division and Pension & Loyalty Business Division.
*) telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024
**) tidak diperpanjang masa jabatannya berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024
***) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 18 Oktober 2023 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 28 Mei 2024
****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 Juni 2024
*****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 November 2024
*) honorably dismissed based on the Shareholders’ Circular Resolution dated January 23, 2024
**) his term of office was not extended based on the Circular Decision of Shareholders dated June 27, 2024
***) appointed as Director of the Company based on the Circular Decision of Shareholders dated October 18, 2023 and effectively served after passing the OJK Fit and Proper
Test on May 28, 2024
****) effectively appointed after passing the OJK Fit and Proper Test on June 6, 2024.
*****) appointed as Director of the Company based on the Circular Decision of Shareholders dated June 27, 2024 and effectively served after passing the OJK Fit and Proper Test
on November 6, 2024
Kebijakan Rangkap Jabatan Direksi Policies on the Board of Directors Concurrent
Positions
Ketentuan rangkap jabatan bagi Direksi diatur dalam Peraturan Provision regarding concurrent provision for the Board of Directors
Otoritas Jasa Keuangan Nomor 17 Tahun 2023 tentang Penerapan in the OJK Regulation Number 17 of 2017 on Implementation of
Tata Kelola bagi Bank Umum. Seluruh anggota Direksi Bank Governance for Commercial Banks. All Board of Directors members
Mandiri Taspen tidak ada yang memiliki jabatan rangkap pada of Bank Mandiri Taspen does not have concurrent positions in
perusahaan/instansi lainnya, hal tersebut dijelaskan pada tabel other company/ institutions, it is explained in the following table.
berikut.
Tabel Rangkap Jabatan Direksi
Table of Concurrent Positions of the Board of Directors
Jabatan pada Perusahaan/ Nama Perusahaan/
Nama Jabatan Instansi Lain Instansi Lain
Name Position
Position in Other Companies/Agencies Company Name/ Other Institution
Elmamber Petamu Direktur Utama
- -
Sinaga President Director
Direktur Finance, Risk &
Operations
Atta Alva Wanggai* - -
Director of Finance, Risk
& Operations
Direktur Business
Maswar Purnama - -
Director of Business
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Tata Kelola Perusahaan
Corporate Governance
Jabatan pada Perusahaan/ Nama Perusahaan/
Nama Jabatan Instansi Lain Instansi Lain
Name Position
Position in Other Companies/Agencies Company Name/ Other Institution
Judhi Budi Wirjanto** Direktur Compliance &
Control
- -
Director of Compliance
& Control
Widi Nugroho*** Direktur IT & Digital
- -
Director of IT & Digital
Putu Apriyanto**** Direktur Finance, Risk &
Operation
- -
Director of Finance, Risk
& Operation
Resi Lora***** Direktur Compliance &
Control
- -
Director of Compliance
& Control
*) telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024
**) tidak diperpanjang masa jabatannya berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024
***) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 18 Oktober 2023 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 28 Mei 2024
****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 Juni 2024
*****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 November 2024
*) honorably dismissed based on the Shareholders’ Circular Resolution dated January 23, 2024
**) his term of office was not extended based on the Circular Decision of Shareholders dated June 27, 2024
***) appointed as Director of the Company based on the Circular Decision of Shareholders dated October 18, 2023 and effectively served after passing the OJK Fit and Proper
Test on May 28, 2024
****) effectively appointed after passing the OJK Fit and Proper Test on June 6, 2024.
*****) appointed as Director of the Company based on the Circular Decision of Shareholders dated June 27, 2024 and effectively served after passing the OJK Fit and Proper Test
on November 6, 2024
Pengelolaan Benturan Kepentingan Direksi Conflict of Interest Management Board of
Directors
Benturan kepentingan adalah suatu kondisi Jajaran Bank dalam Conflict of interest is a condition where Bank Personnel have
menjalankan tugas dan kewajibannya mempunyai kepentingan interests other than business interests in performing their duties
di luar kepentingan dinas, baik yang menyangkut kepentingan and responsibilities. Such other interests range from personal,
pribadi, keluarga maupun kepentingan pihak-pihak lain sehingga family, and other parties’ interests which may cause the Bank
Jajaran Bank tersebut dimungkinkan kehilangan objektivitas Personnel to lose their objectivities in making decisions and
dalam mengambil keputusan dan kebijakan sesuai kewenangan developing policies pursuant to the authority granted to them.
yang telah diberikan Bank kepadanya. Dalam Arsitektur Kebijakan In Bank Mandiri Taspen Policy Architecture, conflict of interest is
Bank Mandiri Taspen pengelolaan benturan kepentingan dikelola managed as follows:
sebagai berikut:
1. Direksi memiliki komitmen untuk menghindari segala bentuk 1. Board of Directors is committed to avoiding all forms of
benturan kepentingan (conflict of interest). conflict of interest.
2. Dalam hal anggota Direksi secara pribadi mempunyai 2. In the event that BOD member personally has an interest in
kepentingan dalam suatu transaksi, kontrak atau kontrak a transaction, contract, or proposed contract in which one
yang diusulkan dalam mana Bank menjadi salah satu pihak, of the parties is the Bank, the nature of the interest must be
maka harus dinyatakan sifat kepentingannya dalam Rapat declared in BOD meeting and the such member is not entitled
Direksi dan anggota Direksi yang bersangkutan tidak berhak to vote.
untuk mengambil suara.
3. Secara berkala sekurang-kurangnya 1 (satu) tahun sekali, 3. At least regularly 1 (one) time in a year, every BOD member
setiap anggota Direksi wajib membuat pernyataan mengenai must state whether or not he/she has a conflict of interest
ada atau tidaknya conflict of interest dengan aktivitas Bank with Bank activity that he/she conducts.
yang dilakukannya.
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4. Anggota Direksi tidak boleh merangkap jabatan sebagaimana 4. Board of Directors shall not hold concurrent positions as
diatur dalam peraturan yang berlaku untuk melindungi regulated in the applicable regulation in order to protect
kepentingan Pemegang Saham, Bank telah mengatur the interest of shareholders, bank has regulated conflict of
mengenai benturan kepentingan dalam kebijakan intern yaitu: interest in an internal policy as follows:
a. Pengaturan mengenai penanganan benturan kepentingan a. Regulations concerning conflicts of interest handling
yang mengikat setiap pengurus dan pengawai Bank that bind every manager and employee of Bank Mandiri
Mandiri Taspen yang dituangkan dalam Ketentuan Taspen as outlined in the Provisions of the Policy
Arsitektur Kebijakan PT Bank Mandiri Taspen dan Standar Architecture of PT Bank Mandiri Taspen and the Standard
Prosedur Tata Kelola Perusahaan PT Bank Mandiri Taspen Procedure for Corporate Governance of PT Bank Mandiri
Nomor SP/044/X/2024 tanggal 28 Oktober 2024 beserta Taspen Number SP/044/X/2024 dated October 28, 2024
dengan perubahannya. along with its amendments.
b. Pencatatan administrasi, dokumentasi dan pengungkapan
benturan kepentingan dengan menuangkan dalam Surat b. Administrative recording, documentation, and disclosure
Pernyataan Tahunan. of conflict of interest are re acted in meeting minutes.
Rapat Direksi Board of Directors Meeting
Kebijakan Rapat Direksi Board of Directors Policy
Rapat Direksi adalah rapat yang dihadiri oleh Direksi, yang dapat Board of Directors Meeting is the meeting attended by Board of
diadakan setiap waktu apabila dipandang perlu atas permintaan Directors, which can be held at any time as necessary upon the
seorang atau lebih anggota Direksi, atau atas permintaan tertulis request of one or more members of the Board of Directors, or
Dewan Komisaris, atau atas permintaan tertulis dari seorang atau upon the written request from the Board of Commissioners, or
lebih Pemegang Saham yang bersama-sama mewakili sekurang- upon the written request from Shareholders who jointly represent
kurangnya 1/10 (satu per sepuluh) bagian dari jumlah seluruh at least 1/10 (one tenth) part of the total of all shares with valid
saham dengan hak suara yang sah yang telah dikeluarkan oleh voting right that has been granted by Bank by declaring matters
Bank dengan menyebutkan hal-hal yang akan dibicarakan. about to be discussed.
Sesuai tata tertib Direksi, rapat dilaksanakan minimal sebulan sekali Pursuant to the charter of the board, meeting is conducted at
dengan dipimpin oleh Direktur Utama. Dalam hal Direktur Utama least once a month, directed by the President Director. In the
tidak hadir atau berhalangan, Rapat Direksi dipimpin oleh Direktur event that President Director is absent, the Board of Directors
Pengganti yang telah ditetapkan. Dalam hal Direktur Pengganti Meeting is directed by the designated Substitute Director. In the
berhalangan, maka Rapat Direksi dipimpin oleh seorang Direktur event Substitute Director is absent, Board of Directors Meeting
yang ditetapkan dalam Rapat Direksi. Seorang anggota Direksi is directed by a Director designated in the Board of Directors
dapat diwakili dalam Rapat Direksi hanya oleh anggota Direksi Meeting. A member of the Board of Directors can be represented
lain dan seorang anggota Direksi hanya dapat mewakili seorang in the Board of Directors Meeting only by another member of the
anggota Direksi lainnya. Board of Directors, and a member of the Board of Directors can
only represent another member of the Board of Directors.
Keputusan Rapat Direksi harus diambil berdasarkan musyawarah
untuk mufakat dari anggota Direksi atau anggota Direksi yang The decision of the Board of Directors Meeting must be taken
mewakilinya, Direksi dapat juga mengambil keputusan yang pursuant to negotiation for consensus between Board of Directors
sah tanpa mengadakan Rapat Direksi dengan ketentuan semua members or representative Board of Directors members. Board of
anggota Direksi telah diberitahu secara tertulis dan semua Directors can also make valid decision without conducting Board
anggota Direksi memberikan persetujuan mengenai semua usul of Directors meeting provided that all Board of Directors members
yang diajukan secara tertulis serta menandatangani. Dalam hal have been informed in writing, and all Board of Directors members
terjadi perbedaan pendapat (dissenting opinions), maka pendapat provide their approval on all matters proposed in writing and sign
yang berbeda tersebut wajib dicantumkan secara jelas dalam it. In the event of dissenting opinions, it must be recorded clearly
risalah rapat beserta alasan perbedaan pendapat tersebut. in the meeting minutes along with the reason behind it.
Rencana Rapat Direksi Board of Directors Meeting Plan
Rapat Direksi direncanakan diadakan 1 (satu) kali dalam seminggu The Board of Directors meeting is planned to be held 1 (once) a
dengan membahas update program serta kinerja Bank. week to discuss program updates and the Bank’s performance.
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Tata Kelola Perusahaan
Corporate Governance
Agenda, Tanggal dan Peserta Rapat Direksi The Board of Directors Meeting Agendas, Dates and
Participants
Sepanjang tahun 2024, agenda, tanggal dan peserta Rapat
Direksi adalah sebagai berikut. In 2024, the agendas, dates and participants of the Board of
Directors meeting is as follows.
Tabel Rapat Direksi
Board of Directors Meeting Table
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
1 05 Januari 2024 1. Update PKS dengan Dukcapil 1. Maswar Purnama 1. Elmamber Petamu 1. Cuti
January 05, 2024 1. Update on Cooperation Agreement with 2. Judhi Budi Wirjanto Sinaga 2. Dinas Ke Luar
Dukcapil 2. Atta Alva Wanggai Kota
1. Taking a leave
2. Out of Town
Service
2 10 Januari 2024 1. Agenda HC 1. Elmamber Petamu - -
January 10, 2024 2. Usulan Nama dan Logo Project LMS Sinaga
3. Kajian NCBS untuk Pembahasan ITC dan 2. Atta Alva Wanggai
Logo Nama Project NCBS 3. Maswar Purnama
4. Strategi Kredit Pensiun dan Dapem 4. Judhi Budi Wirjanto
5. Strategi Penurunan COF dan Proyeksi
Kinerja Januari 2024
1. HC Agenda
2. Proposal for LMS Project Name and Logo
3. NCBS Assessment for ITC Discussion and
NCBS Project Name Logo
4. Pension Loan Strategy and Pension
Payment Fund
5. COF Reduction Strategy and
Performance Projection for January 2024
3 16 Januari 2024 1. Agenda HC 1. Elmamber Petamu - -
January 16, 2024 1. HC Agenda Sinaga
2. Atta Alva Wanggai
3. Maswar Purnama
4. Judhi Budi Wirjanto
4 17 Januari 2024 1. Tingkat Kesehatan Bank Semester 2 1. Atta Alva Wanggai 1. Elmamber Petamu 1. Dinas
January 17, 2024 2023 2. Maswar Purnama Sinaga 1. Service
2. Agenda: 3. Judhi Budi Wirjanto
a. Kajian Materi RAC Janda untuk
Strategi Pencapaian
b. Kajian ROP
3. Penerapan Fitur & RAC KKB
4. Penetapan Pricing KKB
1. Bank Soundness Level for Semester 2 of
2023
2. Agenda:
a. RAC Janda Material Review for
Achievement Strategy
b. ROP Assessment
3. Implementation of KKB Features & RAC
1. Determination of KKB Pricing
5 24 Januari 2024 1. Logo NCBS 1. Elmamber Petamu - -
January 24, 2024 2. Agenda HC Sinaga
3. Update PKS Askrindo 2. Maswar Purnama
4. Usulan Anggaran Divisi 2024 3. Judhi Budi Wirjanto
1. NCBS Logo
2. HC Agenda
3. Update on Cooperation Agreement with
Askrindo
5. Division Budget Proposal for 2024
6 31 Januari 2024 1. Kredit Pensiun Platinum 1. Elmamber Petamu 1. Judhi Budi Wirjanto 1. Cuti
January 31, 2024 2. New Core Banking Sinaga 1. Taking a leave
3. Update Permasalahan BIM 2. Maswar Purnama
4. Relokasi Kantor
5. Proyeksi Kinerja Januari 2024
6. Kajian ROP
7. Update Movin
PT Bank Mandiri Taspen
421
2024 Annual Report
Page 424
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
1. Platinum Pension Loan
2. New Core Banking
3. Update on BIM Matters
4. Office Relocation
5. Performance Projection for January 2024
6. ROP Assessment
7. Movin Update
7 06 Februari 2024 1. Agenda HC 1. Elmamber Petamu 1. Judhi Budi Wirjanto 1. Cuti
February 06, 2024 2. Perlindungan Konsumen & Whatsapp Sinaga 1. Taking a leave
3. Update UU Pelindungan Data Pribadi 2. Maswar Purnama
1. HC Agenda
2. Customer Protection and WhatsApp
1. Update on Personal Data Protection
Regulation
8 13 Februari 2024 1. Agenda Umum 1. Elmamber Petamu - -
February 13, 2024 2. Usulan KPI Unit 2023 Sinaga
3. Penurunan Cost of Fund 2. Maswar Purnama
1. General Agenda 3. Judhi Budi Wirjanto
2. Proposal of KPI Unit 2023
1. Decrease in Cost of Fund
9 20 Februari 2024 1. Materi Board Forum Q4/2023 1. Elmamber Petamu - -
February 20, 2024 2. Agenda HC Sinaga
3. Asuransi 2. Maswar Purnama
4. Agenda: 3. Judhi Budi Wirjanto
a. Risk Appetite Statement
b. Kewenangan Memutus Kredit
5. Kajian IT Support
6. Limit Cash In Save (CIS)
1. Board Forum Material for Quarter 4 of
2023
2. HC Agenda
3. Insurance
4. Agenda:
a. Risk Appetite Statement
b. Authority for Loan Termination
5. IT Support Assessment
6. Cash In Save (CIS) Limit
10 26 Februari 2024 1. Pembahasan terkait dengan MA 1. Elmamber Petamu - -
February 26, 2024 1. Discussion related to MA Sinaga
2. Maswar Purnama
3. Judhi Budi Wirjanto
11 05 Maret 2024 1. Progress Report 1. Elmamber Petamu - -
March 05, 2024 2. Update Kinerja Bulan Februari 2024 Sinaga
3. Rencana Kerjasama Pemotongan 2. Maswar Purnama
Angsuran dengan Bank Sahabat 3. Judhi Budi Wirjanto
Sampoerna
4. Update Hasil Validasi CSM BSSN
1. Progress Report
2. Performance Update for February 2024
3. Partnership Plan for Installment
Reduction with Bank Sahabat
Sampoerna
4. Update on BSSN CSM Validation Results
12 19 Maret 2024 1. Usulan Continuous Improvement 1. Elmamber Petamu - -
March 19, 2024 Pengadaan Barang & Jasa Sinaga
2. Agenda Umum 2. Maswar Purnama
3. Update Movin 3. Judhi Budi Wirjanto
1. Proposal for Continuous Improvement in
Procurement of Goods & Services
2. General Agenda
3. Movin Update
13 26 Maret 2024 1. Agenda HC 1. Elmamber Petamu - -
March 26, 2024 2. Kajian Pelayanan IT Sinaga
3. Simplifikasi Proses Kredit Pensiun 2. Maswar Purnama
4. Inisiasi Produk KMPP Grace Period 3. Judhi Budi Wirjanto
5. Complaint Handling Movin
PT Bank Mandiri Taspen
422
Laporan Tahunan 2024
Page 425
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
1. HC Agenda
2. IT Service Assessment
3. Simplifying the Pension Loan Process
4. Product Initiation of KMPP Grace Period
5. Complaints Handling of Movin
14 27 Maret 2024 1. Kajian Pelayanan IT 1. Elmamber Petamu - -
March 27, 2024 2. Inisiasi Produk KMPP Grace Period Sinaga
3. Complaint Handling Movin 2. Maswar Purnama
1. IT Service Assessment 3. Judhi Budi Wirjanto
2. Product Initiation of KMPP Grace Period
3. Complaints Handling of Movin
15 02 April 2024 1. Pembahasan Proses Kredit Pensiun 1. Elmamber Petamu - -
April 02, 2024 2. Roadmap BP Jamsostek Sinaga
1. Discussion of Pension Loan Process 2. Maswar Purnama
2. BP Jamsostek Roadmap 3. Judhi Budi Wirjanto
16 23 April 2024 1. Update progress pemeriksaan OJK, hasil 1. Elmamber Petamu - -
April 23, 2024 audit RSP, ML PwC dan resume hasil Sinaga
audit DIA 2023 2. Maswar Purnama
2. Update kredit KSM dan JF MUF 3. Judhi Budi Wirjanto
1. Update on OJK audit progress, RSP audit
results, ML PwC and DIA audit results
summary 2023
2. Update on KSM and JF MUF Loans
17 30 April 2024 1. Agenda Umum 1. Elmamber Petamu 1. Judhi Budi Wirjanto 1. Pendidikan
April 30, 2024 2. Agenda: Sinaga 1. Educational
a. Organization 2. Maswar Purnama
b. Usulan Promosi dan Rotasi Pegawai
1. General Agenda
2. Agenda:
a. Organization
b. Employee Promotion and Rotation
Proposal
18 07 Mei 2024 1. Implikasi Pengelolaan ATM BMRI ke Jalin 1. Elmamber Petamu - -
May 07, 2024 1. Implications of BMRI ATM Management Sinaga
for PT Jalin 2. Maswar Purnama
3. Judhi Budi Wirjanto
19 14 Mei 2024 1. Agenda Materi Board Forum 1. Elmamber Petamu 1. Judhi Budi Wirjanto 1. Pendidikan
May 14, 2024 1. Board Forum Material Sinaga 1. Educational
2. Maswar Purnama
3. Judhi Budi Wirjanto
20 21 Mei 2024 1. Agenda: 1. Elmamber Petamu 1. Judhi Budi Wirjanto 1. Pendidikan
May 21, 2024 a. Usulan Improvement Movin Sinaga 1. Educational
b. Issue Baloon Payment Kredit 2. Maswar Purnama
2. Sosialisasi POJK (POJK No 5 tahun 2024) 3. Judhi Budi Wirjanto
1. Agenda:
a. Movin Improvement Proposal
b. Baloon Payment Loan Issue
2. Dissemination of OJK Regulation (POJK
No. 5 of 2024)
21 27 Mei 2024 1. Agenda HC terkait Usulan Mutasi 1. Elmamber Petamu - -
May 27, 2024 Distribution Head, Promosi Kadiv, Sinaga
Pencabutan PJ 2. Maswar Purnama
2. Update Persiapan Bank Mantap untuk 3. Judhi Budi Wirjanto
UU PDP
3. Financial Projection Des 24 : Stresstest
CKPN & Revisi RKAP 2024
4. Kinerja Booking Kredit Pensiun dari
September 2023 s.d. April 2024
5. Branding Billboard
1. HC Agenda regarding Proposal for
Distribution Head Mutation, Division
Head Promotion, and Removal of Person
in Charge
2. Update on Bank Mantap’s Preparation
for PDP Law
PT Bank Mandiri Taspen
423
2024 Annual Report
Page 426
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
3. Financial Projection for December 24 :
Stresstest CKPN & Revision of RKAP
2024
4. Pension Loan Booking Performance from
September 2023 to April 2024
1. Billboard Branding
22 04 Juni 2024 1. Perpanjangan PKS PT Taspen dengan 1. Elmamber Petamu - -
June 04, 2024 PT Bank Mandiri Taspen Sinaga
2. Implementasi Office 365 2. Maswar Purnama
3. Update Kinerja Unit Mei 2024 3. Judhi Budi Wirjanto
4. Pembayaran dan Administrasi Tagihan 4. Widi Nugroho
PT Telekomunikasi Indonesia
1. Extension of PT Taspen's Cooperation
Agreement with PT Bank Mandiri Taspen
2. Office 365 Implementation
3. Update on Unit Performance for May
2024
4. Bills Payment and Administration of
PT Telekomunikasi Indonesia
23 11 Juni 2024 1. Penempatan Limit Risiko dan 1. Elmamber Petamu 1. Putu Apriyanto 1. Cuti
June 11, 2024 Penyesuaian Ketentuan Surat Berharga Sinaga 1. Taking a leave
2. Usulan Penyesuaian Rule Rating Tingkat 2. Maswar Purnama
Kesehatan Bank 2024 3. Judhi Budi Wirjanto
3. Update Bulanan HDMS 4. Widi Nugroho
4. Agenda:
a. Rencana Kerjasama Pemanfaatan
Asset IF Serang dengan Opsi Beli/
Sewa
b. Roadmap KCP ex Graha
5. Handling Complain (sosmed, Aplikasi,
website, dll)
6. Progress PKS dengan BMRI untuk Payroll
yang 3-4 tahun akan pensiun
7. Update Evaluasi Progress Movin untuk
QRIS, Pembukaan Account di Movin dan
Top Up Pensiunan di Movin
1. Placement of Risk Limits and Adjustment
of Securities Provisions
2. Adjustment of Bank Soundness Level
Rating Rule 2024
3. HDMS Monthly Update
4. Agenda:
a. Partnership Plan of IF Serang Asset
Utilization with Purchase/Lease
Option
b. Roadmap for the ex-Graha Sub-
Branch Office
5. Complaints Handling (social media,
applications, websites, etc.)
6. Progress of Cooperation Agreement
with BMRI for Payroll retiring in 3-4 years
7. Update on Movin Progress Evaluation
for QRIS, Account Opening, and Pension
Top Up
24 21 Juni 2024 1. Revisi RBB 1. Elmamber Petamu 1. Putu Apriyanto 1. Cuti
June 21, 2024 2. Komite IT Sinaga 1. Taking a leave
3. Persetujuan Usulan Komite IT 2. Maswar Purnama
1. RBB Revision 3. Judhi Budi Wirjanto
2. IT Committee 4. Widi Nugroho
3. Approval of IT Committee Proposal
PT Bank Mandiri Taspen
424
Laporan Tahunan 2024
Page 427
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
25 27 Juni 2024 1. Usulan Pemberian Kewenangan Limit 1. Elmamber Petamu 1. Putu Apriyanto 1. Cuti
June 27, 2024 Transaksi Operasional Cabang dan Sinaga 1. Taking a leave
Kantor Pusat kepada Pejabat Eksekutif 2. Maswar Purnama
2. Usulan Kenaikan Kewenangan Limit 3. Widi Nugroho
Transaksi Non Tunai Operasional Kantor
Cabang untuk Division Head Distribution
& Portfolio Management
3. Usulan Kenaikan Kewenangan Limit
Transaksi Non Tunai Operasional Kantor
Pusat untuk Division Head Kantor Pusat
(Operation)
1. Proposal for Granting the Authority for
Branch and Head Office Operational
Transaction Limits to Executive Officers
2. Proposal for Increasing the Authority for
Non-Cash Transaction Limits for Branch
Office Operations for Division Head
Distribution & Portfolio Management
3. Proposal for Increasing the Authority
for Non-Cash Transaction Limits for
Head Office Operations for Head Office
Division Heads
26 02 Juli 2024 1. Update KSM Combo 2024 1. Elmamber Petamu 1. Putu Apriyanto 1. Cuti
July 02, 2024 2. Update BP Jamsostek Sinaga 1. Taking a leave
3. Komite Kebijakan Perkreditan 2. Maswar Purnama
4. Agenda HC 3. Widi Nugroho
1. KSM Combo 2024 Update
2. BP Jamsostek Update
3. Loan Policy Committee
4. HC Agenda
27 09 Juli 2024 1. Progress Update Maestro 1. Elmamber Petamu - -
July 09, 2024 2. Progress Update Improvement RBC Sinaga
3. Agenda HC 2. Maswar Purnama
a. Arahan Kepala Divisi 3. Widi Nugroho
b. Agenda HC 4. Putu Apriyanto
1. Maestro Update Progress
2. RBC Improvement Progress Update
3. HC Agenda
a. Head of Division Direction
b. HC Agenda
28 12 Juli 2024 1. Update Kerjasama dengan PT Jalin 1. Elmamber Petamu - -
July 12, 2024 1. Update on Partnership with PT Jalin Sinaga
2. Maswar Purnama
3. Widi Nugroho
4. Putu Apriyanto
29 15 Juli 2024 1. Usulan Mobil Listrik 1. Elmamber Petamu 1. Maswar Purnama 1. Dinas Ke Luar
July 15, 2024 2. Agenda HC Sinaga Kota
3. Evaluasi CKPN Restru Covid 2. Widi Nugroho 1. Out of Town
4. Agenda: 3. Putu Apriyanto Service
a. Update Market Share Pensiunan
b. Update EDM
c. Usulan Tingkat Kesehatan Bank
Semester 1 2024 (Komite Manajemen
Risiko)
1. Electric Car Proposal
2. HC Agenda
3. Evaluation of CKPN Covid Loan
Restructuring
4. Agenda:
a. Update on Pensioner Market Share
b. Update on EDM
c. Proposal of Bank Soundness
Level for Semester 1 of 2024
(Risk Management Committee)
PT Bank Mandiri Taspen
425
2024 Annual Report
Page 428
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
30 17 Juli 2024 1. Agenda HC: 1. Elmamber Petamu - -
July 17, 2024 a. PDP Sinaga
b. Definitif Pegawai 2. Maswar Purnama
1. HC Agenda: 3. Widi Nugroho
a. PDP 4. Putu Apriyanto
b. Employee Definitive
31 25 Juli 2024 1. Update Audit OJK 1. Elmamber Petamu - -
July 25, 2024 1. Update on OJK Audit Sinaga
2. Maswar Purnama
3. Widi Nugroho
4. Putu Apriyanto
32 30 Juli 2024 1. Insiden KCP Belitung 1. Elmamber Petamu - -
July 30, 2024 2. Update EDM Sinaga
3. Asabri 2. Maswar Purnama
1. Incident at Belitung Sub-branch 3. Widi Nugroho
2. Update on EDM 4. Putu Apriyanto
3. Asabri
33 31 Juli 2024 1. Agenda HC 1. Elmamber Petamu - -
July 31, 2024 2. Update Verkes Sinaga
3. Update Project Navigator 2. Maswar Purnama
4. Update Review HDMS 3. Widi Nugroho
5. Review Penggunaan IP Phone 4. Putu Apriyanto
6. Usulan Flow BAST User Cabang
1. HC Agenda
2. Update on Verkes
3. Update on Project Navigator
4. Update on HDMS Review
5. Review of IP Phone Utilization
6. Proposal of BAST User Flow at Branches
34 06 Agustus 2024 1. Materi Board Forum Q2 2024 1. Elmamber Petamu 1. Widi Nugroho 1. Pendidikan
August 06, 2024 2. Agenda: Sinaga 1. Educational
a. Update KSM Dapen 2. Maswar Purnama
b. Update KSM Aktif Payroll 3. Putu Apriyanto
3. Progress Kerjasama dengan Askrindo
1. Board Forum Material for Quarter 2 of
2024
2. Agenda:
a. Update on KSM Pension Fund
b. Update on Active KSM Payroll
3. Partnership Progress with Askrindo.
35 13 Agustus 2024 1. Implementasi POJK Nomor 20 Tahun 1. Elmamber Petamu 1. Widi Nugroho 1. Pendidikan
August 13, 2024 2023 Sinaga 1. Educational
2. Movin Squad 2. Maswar Purnama
3. Update Marcom 3. Putu Apriyanto
4. Operational Risk (Komite Manajemen
Risiko)
5. Evaluasi Kajian Deposito
6. Usulan Suku Bunga Produk Giro (Komite
ALCO)
1. Implementation of OJK Regulation No.
20 of 2023
2. Movin Squad
3. Update on Marcom
4. Operational Risk (Risk Management
Committee)
5. Evaluation on Deposit Review
6. Interest Rate of Demand Deposit Product
(ALCO Committee)
36 21 Agustus 2024 1. Update Program Undian Kemilau 1. Elmamber Petamu - -
August 21, 2024 Mantap Sinaga
2. Update Implementasi POJK terkait 2. Maswar Purnama
Asuransi 3. Widi Nugroho
3. MPP Digital 4. Putu Apriyanto
4. Update NCBS
5. Update Checklist Mandiri terkait IT
Security
6. Update Aplikasi REC7
PT Bank Mandiri Taspen
426
Laporan Tahunan 2024
Page 429
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
1. Update on Kemilau Mantap Lottery
Program
2. Update on Implementation of OJK
Regulation related to Insurance
3. MPP Digital
4. Update on NCBS
5. Update on Mandiri Checklist regarding IT
Security
1. Update on REC7 Application
37 27 Agustus 2024 1. Agenda Umum 1. Elmamber Petamu - -
August 27, 2024 2. Kebijakan Operasional MP/PTO/SPO Sinaga
mengenai: 2. Maswar Purnama
a. Payment baik di Kantor Pusat & 3. Widi Nugroho
Kantor Cabang 4. Putu Apriyanto
b. Transaksi di Kantor Cabang/Cabang
Pembantu. Transaksi di teller dan CS
1. General Agenda
2. Operational Policy MP/PTO/SPO
concerning:
a. Payment both at Head Office &
Branch Office
b. Transactions at Branch Offices/Sub-
Branches. Transactions at tellers
and Customer Service
38 03 September 2024 1. Agenda HC 1. Elmamber Petamu 1. Putu Apriyanto 1. Pendidikan
September 03, 2024 2. Update Project Risk Maturity Index Sinaga 1. Educational
3. Update Production Issue Movin 2. Maswar Purnama
1. HC Agenda 3. Widi Nugroho
2. Update on Project Risk Maturity Index
3. Update on Movin Production Issue
39 10 September 2024 1. Kajian mengenai 64 ATM Bank Mandiri 1. Elmamber Petamu 1. Maswar Purnama 1. Pendidikan
September 10, 2024 yang ada di unit kantor bagaimana Sinaga 1. Educational
performance dari berbagai aspek 2. Widi Nugroho
2. Usulan Penyempurnaan Kebijakan Bank 3. Putu Apriyanto
3. Usulan Penyesuaian Kewenangan
Special Rate Deposito
4. Update Review Tiket IT Helpdesk
Bulanan
5. Usulan produk Asuransi Askrindo
1. Assessment on 64 Bank Mandiri ATMs in
office units, how they perform in various
aspects
2. Proposal for Improvement of Bank Policy
3. Proposal for Special Rate Authority
Adjustment for Deposits
4. Monthly Update of IT Helpdesk Ticket
Review
5. Askrindo Insurance product Proposal
40 13 September 2024 1. Annual Report Award (ARA) 2023 1. Elmamber Petamu 1. Maswar Purnama 1. Pendidikan
September 13, 2024 1. Annual Report Award (ARA) 2023 Sinaga 1. Educational
2. Widi Nugroho
3. Putu Apriyanto
41 20 September 2024 1. Usulan Penetapan Limit Kewenangan 1. Elmamber Petamu - -
September 20, 2024 Transaksi Divisi Operasional Kantor Pusat Sinaga
1. Proposal for Transaction Authority Limits 2. Maswar Purnama
Determination for the Head Office 3. Widi Nugroho
Operations Division 4. Putu Apriyanto
42 24 September 2024 1. Kajian Kartu Debit 1. Elmamber Petamu - -
September 24, 2024 2. Recovery Portfolio Bali Tahun 2025 Sinaga
3. Financial Projection Akhir Tahun 2024 2. Maswar Purnama
dan Proyeksi RKAP 2025 3. Widi Nugroho
4. Update Penjualan Mantap Auto Loan 4. Putu Apriyanto
5. Update Perlindungan Data Pribadi
1. Debit Card Review
2. Bali Recovery Portfolio 2025
3. Financial Projection End of Year 2024
and RKAP Projection for 2025
4. Mantap Auto Loan Sales Update
5. Personal Data Protection Update
PT Bank Mandiri Taspen
427
2024 Annual Report
Page 430
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
43 01 Oktober 2024 1. Kick Off RKAP Bank Mandiri Taspen 1. Elmamber Petamu - -
October 01, 2024 2024 Sinaga
2. Membangun Kematangan Perusahaan 2. Maswar Purnama
Dalam Kerangka Good Corporate 3. Widi Nugroho
Governance 4. Putu Apriyanto
1. Bank Mandiri Taspen's 2024 Work Plan
and Budget Kick Off
2. Building Corporate Maturity Within
the Framework of Good Corporate
Governance
44 09 Oktober 2024 1. Usulan Metodologi Perhitungan SBDK 1. Elmamber Petamu - -
October 09, 2024 2. Update tindaklanjut Sinergi Kerjasama Sinaga
New KMPP dengan Bank Mandiri 2. Maswar Purnama
3. Update NCBS 3. Widi Nugroho
4. Update Kartu ATM 4. Putu Apriyanto
5. Update Trend COF dan Deposito
1. Proposal for Basic Interest Rate of Credit
(SBDK) Calculation Methodology
2. Update on the follow-up to the New
KMPP Partnership Synergy with Bank
Mandiri
3. NCBS Update
4. ATM Card Update
5. Update on COF and Deposit Trends
45 15 Oktober 2024 1. Agenda HC 1. Maswar Purnama 1. Elmamber Petamu 1. Pendidikan
October 15, 2024 2. Persetujuan Promote Environment 2. Widi Nugroho Sinaga 1. Educational
Production Aplikasi Silverlake 3. Putu Apriyanto
3. Usulan Self Assessment Profil Risiko
4. Usulan Metodologi Perhitungan SBDK
5. Usulan Skenario Project Recovery &
Resolution Plan
6. Update Movin Squad
7. Update Persiapan Raker
1. HC Agenda
2. Agreement of Promote Environment
Production on Silverlake Application
3. Proposal for Risk Profile Self Assessment
4. Proposal for Basic Interest Rate of Credit
(SBDK) Calculation Methodology
5. Proposal for Project Recovery and
Resolution Plan Scenario
6. Movin Squad Update
7. Update on Work Meeting Preparation
46 22 Oktober 2024 1. Agenda HC 1. Maswar Purnama 1. Elmamber Petamu 1. Pendidikan
October 22, 2024 2. Framework Penerapan Manajemen 2. Widi Nugroho Sinaga 1. Educational
Risiko Aktivitas Trading 3. Putu Apriyanto
3. Komite ALCO
4. Update PDP
1. HC Agenda
2. Framework for the Implementation of
Risk Management in Trading Activities
3. ALCO Committee
4. PDP Update
47 29 Oktober 2024 1. Usulan penyelesaian issue debitur 1. Elmamber Petamu - -
October 29, 2024 pensiun balloon payment Sinaga
2. Penanganan Hal-Hal Sehubungan 2. Maswar Purnama
Panggilan/Surat dari Penegak Hukum 3. Widi Nugroho
(referensi Bau-Bau) 4. Putu Apriyanto
3. Kelolaan Jaringan Cabang Kerja Sama
Bank Mandiri Taspen dengan Perusahaan
Pialang Pialang Asuransi
1. Proposed Resolution for Issues Related to
Retired Debtors with Balloon Payments
2. Handling of Matters Related to
Summons/Letters from Law Enforcement
Authorities (Bau-Bau Case Reference)
3. Management of the Branch Network
Cooperation between Bank Mandiri
Taspen and Insurance Brokerage Firms
PT Bank Mandiri Taspen
428
Laporan Tahunan 2024
Page 431
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
48 05 November 2024 1. Review Model CKPN& Proyeksi Kinerja 1. Elmamber Petamu - -
November 05, 2024 2. Penyebab Rekening Invalid, Gagal Sinaga
Transfer, dan Respon Bank Lambat 2. Maswar Purnama
3. Proses Pembayaran Gaji Pensiun masih 3. Widi Nugroho
membutuhkan fotokopi KTP 4. Putu Apriyanto
4. Update Progress Online Onboarding
5. Update New Enrollment via Andal yang
akan efektif per 1 Jan 2025
1. Review of the CKPN Model and
Performance Projections
2. Causes of Invalid Accounts, Failed
Transfers, and Slow Bank Responses
3. Pension Salary Payment Process Still
Requires a Photocopy of the National ID
(KTP)
4. Update on Online Onboarding Progress
5. Update on New Enrollment via Andal to
be Effective per January 1, 2025
49 12 November 2024 1. Approval untuk Kegiatan MockRun dan 1. Elmamber Petamu 1. Maswar Purnama 1. Dinas Ke Luar
November 12, 2024 Perhitungan Pajak Tabungan Deposito by Sinaga 2. Resi Lora Kota
CIF Project Maestro 2. Widi Nugroho 2. Izin Sakit
2. Agenda HC 3. Putu Apriyanto 1. Out of Town
3. Update Materi Panitia RKAP 2025 dan Service
MSA 2024 2. Sick Leave
4. Overview Implementasi Dynatrace
1. Approval for Mock Run Activities and Tax
Calculation on Savings and Deposits by
CIF Project Maestro
2. HC Agenda
3. Update on Materials for the 2025 RKAP
Committee and 2024 MSA
4. Overview of Dynatrace Implementation
50 19 November 2024 1. Usulan Spesifikasi Produk Asuransi 1. Elmamber Petamu 1. Resi Lora 1. Pendidikan
November 19, 2024 Perisai Listrik Nasional dan Implementasi Sinaga 1. Educational
POJK (Debitur usia >70 tahun) 2. Maswar Purnama
2. Persetujuan RBB, PAB, RPPB, RPTI 3. Widi Nugroho
3. Update Kajian KPR 4. Putu Apriyanto
1. Proposed Product Specifications for the
National Electricity Shield Insurance and
Implementation of OJK Regulation (for
Debtors Aged Over 70 Years)
2. Approval of RBB, PAB, RPPB, and RPTI
3. Update on Mortgage (KPR) Discussion
51 26 November 2024 1. Update Online On Boarding 1. Maswar Purnama 1. Elmamber Petamu 1. Izin Sakit
November 26, 2024 2. Usulan Perubahan Penyesuaian RAC 2. Widi Nugroho Sinaga 1. Sick Leave
Mantap Auto Loan 3. Putu Apriyanto
3. Update Laporan Pelaksanaan MR Project 4. Resi Lora
Maestro
4. Update Persiapan Sosialisasi Standarisasi
Non Aktif SBS KC/KCP
1. Update on Online Onboarding
2. Proposed Adjustment to RAC for
Mantap Auto Loan
3. Update on the Implementation Report of
MR Project Maestro
4. Update on the Preparation for
Socialization of Standardization for
Inactive SBS Branch/Sub-Branch Offices
(KC/KCP)
52 03 Desember 2024 1. Update Kajian KPR 1. Maswar Purnama 1. Elmamber Petamu 1. Cuti
December 03, 2024 1. Update on Mortgage (KPR) Discussion 2. Widi Nugroho Sinaga 2. Pendidikan
3. Resi Lora 2. Putu Apriyanto 1. Leave
1. Education
PT Bank Mandiri Taspen
429
2024 Annual Report
Page 432
Peserta Rapat - Peserta Rapat – Alasan
Tanggal Agenda Hadir Tidak Hadir Ketidakhadiran
No
Date Agenda Meeting Attendees - Meeting Attendees – Reason for
Present Not Present Absence
53 10 Desember 2024 1. Usulan Spesifikasi Produk Asuransi 1. Maswar Purnama 1. Elmamber Petamu 1. Izin Sakit
December 10, 2024 Askrida dan APLN serta persetujuan 2. Widi Nugroho Sinaga 1. Sick Leave
penggunaan Asuransi Jiwa usia hingga 3. Putu Apriyanto
75 tahun 4. Resi Lora
2. Usulan implementasi PMK 74 dan
update SP2DK
3. Update Raker dan MSA
1. Proposed Product Specifications for
Askrida and APLN Insurance and
Approval for the Use of Life Insurance
Coverage up to Age 75
2. Proposed Implementation of PMK 74
and Update on SP2DK
3. Update on Work Meeting (Raker) and
MSA
54 13 Desember 2024 1. Agenda HC 1. Elmamber Petamu - -
December 13, 2024 2. Update terkait : Sinaga
a. Proyek Kredit Akhir Tahun 2. Maswar Purnama
b. Kondisi Likuiditas 3. Widi Nugroho
c. Proyeksi DPK (Casa& Deposito) 4. Putu Apriyanto
d. Edapem 5. Resi Lora
e. P&L
3. Review organisasi KC / KCP terkait ROP,
FTM dan Operation Manager
1. HC Agenda
2. Update Regarding:
a. Year-End Credit Project
b. Liquidity Conditions
c. Third-Party Funds (TPF) Projections
(CASA & Time Deposits)
d. Edapem
e. P&L
3. Review of Branch/Sub-Branch Office
(KC/KCP) Organization Related to ROP,
FTM, and Operations Manager
55 20 Desember 2024 1. Proyeksi Akhir Tahun dan Rencana 1. Elmamber Petamu - -
December 20, 2024 Pencapaian Laba Bank Sinaga
1. Year-End Projection and Bank Profit 2. Maswar Purnama
Achievement Plan 3. Widi Nugroho
4. Putu Apriyanto
5. Resi Lora
56 24 Desember 2024 1. Penetapan Metodologi Perhitungan 1. Elmamber Petamu 1. Widi Nugroho 1. Cuti
December 24, 2024 RBBR Sinaga 2. Resi Lora 2. Izin Sakit
2. Update ICOFR 2. Maswar Purnama 1. Leave
3. Update Security Maturity Score Based 3. Putu Apriyanto 2. Sick Leave
On NIST tahun 2024
1. Establishment of RBBR Calculation
Methodology
2. Update on ICOFR
3. Update on Security Maturity Score Based
on NIST for 2024
Agenda dan peserta rapat gabungan Dewan Komisaris dengan The agenda and participants of the joint meeting of the Board of
Direksi disajikan pada bagian Rapat Dewan Komisaris Bab Tata Commissioners and the Board of Directors are presented in the
Kelola Perusahaan dalam Laporan tahunan ini. Board of Commissioners’ Meeting section, Corporate Governance
Chapter of this annual report.
PT Bank Mandiri Taspen
430
Laporan Tahunan 2024
Page 433
Tata Kelola Perusahaan
Corporate Governance
Frekuensi dan Kehadiran Rapat Direksi Frequency and Attendance of Board of Directors’
Meetings
Selama tahun 2024, Direksi telah melaksanakan rapat internal In 2024, the Board of directors held 56 internal meetings and
sebanyak 56 kali dan rapat gabungan Dewan Komisaris bersama 4 joint meetings between the Board of Commissioners and
Direksi sebanyak 4 kali. Adapun frekuensi dan kehadiran masing- the Board of Directors. The frequency and attendance of each
masing anggota Direksi adalah sebagai berikut. member of the Board of Directors is as follows
Tabel Frekuensi dan Kehadiran Rapat Direksi
Table of Frequency and Attendance of Board of Directors’ Meetings
Rapat Gabungan Direksi dengan
Rapat Direksi Dewan Komisaris
Board of Directors Meeting Joint Meeting of the Board of Directors and
the Board of Commissioners
Nama Jabatan Jumlah dan Persentase Kehadiran Jumlah dan Persentase Kehadiran
Name Postition Number and Percentage of Attendance Number and Percentage of Attendance
Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Persentase Rapat Kehadiran Presentase
Number of Number of Percentage Number of Number of Percentage
Meetings Attendance Meetings Attendance
Elmamber Petamu Direkutr Utama
56 49 86% 4 4 100%
Sinaga President Director
Direktur Finance,
Risk & Operations
Atta Alva Wanggai* 4 3 75% 0 0 0%
Director of Finance,
Risk & Operations
Direktur Business
Maswar Purnama 56 52 93% 4 4 100%
Director of Business
Direktur Compliance
& Control
Judhi Budi
Director of 24 19 79% 2 1 50%
Wirjanto**
Compliance &
Control
Direktur IT & Digital
Widi Nugroho*** Director of IT & 35 32 91% 3 3 100%
Digital
Direktur Finance,
Risk & Operations
Putu Apriyanto**** 34 28 82% 3 2 67%
Director of Finance,
Risk & Operations
Direktur Compliance
& Control
Resi Lora***** Director of 8 5 63% 1 1 100%
Compliance &
Control
*) telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024
**) tidak diperpanjang masa jabatannya berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024
***) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 18 Oktober 2023 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 28 Mei 2024
****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 Juni 2024
*****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 November 2024
*) honorably dismissed based on the Shareholders’ Circular Resolution dated January 23, 2024
**) his term of office was not extended based on the Circular Decision of Shareholders dated June 27, 2024
***) appointed as Director of the Company based on the Circular Decision of Shareholders dated October 18, 2023 and effectively served after passing the OJK Fit and Proper
Test on May 28, 2024
****) effectively appointed after passing the OJK Fit and Proper Test on June 6, 2024.
*****) appointed as Director of the Company based on the Circular Decision of Shareholders dated June 27, 2024 and effectively served after passing the OJK Fit and Proper Test
on November 6, 2024
PT Bank Mandiri Taspen
431
2024 Annual Report
Page 434
Selama tahun 2024, RUPS diadakan 2 (kali) kali yaitu RUPS During 2024, two General Meetings of Shareholders (GMS) were held,
Luar Biasa pada 23 Januari 2024 dan RUPS Tahunan pada namely the Extraordinary General Meeting of Shareholders (EGM) on
27 Juni 2024. Keduanya dilakukan secara sirkuler sehingga tidak January 23, 2024, and the Annual General Meeting of Shareholders
terdapat kehadiran Direksi pada RUPS. (AGM) on June 27, 2024. Both were conducted in a circular manner,
so there was no attendance of the Board of Directors at the GMS.
Pelatihan dan/atau Peningkatan Kompetensi Training and/or Increasing the Competence of
Anggota Direksi the Members of the Board of Directors
Kebijakan Pelatihan dan/atau Peningkatan Training and/or Improving Competency Policy
Kompetensi
Anggota Direksi Bank Mandiri Taspen senantiasa meningkatkan Members of the Board of Directors of Bank Mandiri Taspen
kemampuannya melalui berbagai Training dan pelatihan secara always improve their abilities through various offline and online
tatap muka maupun dilaksanakan melalui media online, termasuk media training and training, including members of the Board of
Anggota Direksi yang baru diangkat oleh Rapat Umum Pemegang Directors who have just been appointed by the General Meeting
Saham juga diberikan pelatihan terkait tugas-tugas yang akan of Shareholders are also given training related to the tasks that
dijalani dan juga pengetahuan tentang perbankan pada umumnya. will be carried out and also knowledge about banking in general.
Sesuai ketentuan Pedoman dan Tata tertib Kerja Direksi PT Bank In accordance with the provisions of the Guidelines and Work
Mandiri Taspen Bab VIII tentang Pelatihan dan Program Orientasi Procedures for the Board of Directors of PT Bank Mandiri Taspen
Direksi mewajibkan Anggota Direksi untuk mengikuti pelatihan Chapter VIII concerning the Training and Orientation Program for
sekurang-kurangnya 2 (dua) kali dalam setahun guna menunjang the Board of Directors, it is mandatory for members of the Board of
pelaksanaan tugas dan kewajibannya dan dapat mengikuti Directors to attend training at least 2 (two) times a year to support
program pelatihan, maupun seminar di dalam maupun luar negeri, the implementation of their duties and obligations and to be able
selain itu terkait kewajiban pelatihan yang harus dilaksanakan to take part in training programs, as well as seminars at home and
oleh Direksi berpedoman pula pada aturan eksternal diantaranya abroad, in addition to the training obligations that must be carried
tentang kewajiban untuk memiliki sertifikasi Manajemen Risiko out by the Board of Directors, it is also guided by external regulations,
beserta refreshmentnya serta kewajiban memiliki Sertifikasi including the obligation to have Risk Management certification and
Trasuri dan Penerapan Kode Etik Pasar dan ketentuan lainya its refreshment and the obligation to have Trasuri Certification and
terkait peningkatan kompetensi Direksi. Application of the Market Code of Ethics and other provisions related
to increasing the competence of the Board of Directors.
Pelaksanaan Pelatihan dan/atau Peningkatan Implementation of Training and/or Improvement of
Kompetensi Competencies
Jenis Pelatihan dan Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Place of Organizer
Competence/Training Implementation
Elmamber Petamu Direktur Utama Seminar Penyelarasan Manajemen Risiko untuk
Sinaga President director Direksi 19-20 Juni 2024
Bankers Association
June 19-20, 2024
Risk Management Alignment Seminar for the Board for Risk Management
Jakarta
of Directors
Webinar TELLS: Health at Work “All About
Hypertension” 28 Juni 2024
June 28, 2024 PT TASPEN (Persero)
Webinar TELLS: Health at Work “All About Online
Hypertension”
Sharing Session Keamanan dan Pertahanan Siber 16 Juli 2024
dari BSSN July 16, 2024 Bank Mandiri Taspen
Cybersecurity and Defense Sharing Session by BSSN Jakarta
The Berkeley Executive Leadership Program 21-25 Oktober 2024
The Berkeley Executive Leadership Program October 21-25, 2024 University of California
Berkeley
Cyber Safety: Know The Risk and Take Action 26 November 2024
Cyber Safety: Know The Risk and Take Action November 26, 2024 BSSN
Online
PT Bank Mandiri Taspen
432
Laporan Tahunan 2024
Page 435
Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Place of Organizer
Competence/Training Implementation
Atta Alva Wanggai* Direktur Finance, NIHIL
Risk & Operations NIL NIHIL NIHIL
Director of Finance, NIL NIL
Risk & Operations
Maswar Purnama Direktur Business Pembekalan Manajemen Risiko Perbankan Kualifikasi 7 4 Januari 2024
Director of Business Banking Risk Management Training Qualification 7 January 4, 2024 LPPI
Jakarta
Ujian Sertifikasi Manajemen Risiko Perbankan
Kualifikasi 7 20 Februari 2024
February 20, 2024 LSPP
Banking Risk Management Certification Exam Jakarta
Qualification 7
Workshop Alignment Penyusunan Corporate Plan
Bank Mandiri 2025-2029 Element 10: Continous
Values from Subsidiaries 02 Mei 2024
May 02, 2024 Bank Mandiri
Workshop Alignment Penyusunan Corporate Plan Jakarta
Bank Mandiri 2025-2029 Element 10: Continous
Values from Subsidiaries
Sharing Session Keamanan dan Pertahanan Siber 16 Juli 2024
dari BSSN July 16, 2024 Bank Mandiri Taspen
Cybersecurity and Defense Sharing Session by BSSN Jakarta
Webinar Strategi Implemetasi Market Conduct
Membangun Kepercayaan dan Meningkatkan Kinerja
LJK 08 Agustus 2024
August 08, 2024 FKDKP
Webinar on Market Conduct Implementation Online
Strategy: Building Trust and Enhancing the
Performance of Financial Service Institutions (LJK)
AI for Executive 09-11 September 2024
AI for Executive September 9-11, 2024 Berkeley ExecEd
California
Seminar Penyelarasan Manajemen Risiko untuk
Direksi: Meningkatkan Efektivitas Penerapan
Manajemen Risiko untuk Mewujudkan Industri
Perbankan yang Berkelanjutan 14-15 November 2024
November 14-15, 2024 BARa
Risk Management Alignment Seminar for the Jakarta
Board of Directors: Enhancing the Effectiveness of
Risk Management Implementation to Achieve a
Sustainable Banking Industry
Cyber Safety: Know The Risk and Take Action 26 November 2024
Cyber Safety: Know The Risk and Take Action November 26, 2024 BSSN
Online
Refreshment Sertifikasi Treasury Jenjang 7 12 Desember 2024
Treasury Certification Refresher Level 7 December 12, 2024 ACI FMA Indonesia
Online
Judhi Budi Direktur Pembekalan Manajemen Risiko Perbankan Kualifikasi 7
Wirjanto** Compliance & Banking Risk Management Training Qualification 7
Control 4 Januari 2024
January 4, 2024 LPPI
Director of Jakarta
Compliance &
Control
Ujian Sertifikasi Manajemen Risiko Perbankan
Kualifikasi 7 Tanpa Berjenjang 14 Maret 2024
March 14, 2024 LSPP
Banking Risk Management Certification Exam Jakarta
Qualification 7 Without Leveling
Finance of Board 26-27 April 2024
Finance of Board April 26-27, 2024 IMD
Lausanne
Diklat Manajemen Umum Dana Pensiun (MUDP) 14-16 Mei 2024
General Pension Fund Management Training (MUDP) May 14-16, ADPI
Jakarta
Ujian Sertifikasi Pengetahuan Dasar di Bidang Dana
Pensiun (MUDP) 17 Mei 2024
May 17, 2024 LSPDP
Basic Knowledge Certification Exam in Pension Fund Jakarta
(MUDP) Field
PT Bank Mandiri Taspen
433
2024 Annual Report
Page 436
Jenis Pelatihan dan Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Place of Organizer
Competence/Training Implementation
Workshop Manajemen Risiko Dana Pensiun (MRDP) 21-22 Mei 2024
Pension Fund Risk Management Workshop (MRDP) May 21-22, 2024 ADPI
Jakarta
Diskusi Pemberantasan Judi Online dan Pinjaman
Online Ilegal 29 Mei 2024
May 29, 2024 OJK
Discussion on the Eradication of Online Gambling Online
and Illegal Online Loan
Ujian Manajemen Risiko Dana Pensiun 30 Mei 2024
Pension Fund Risk Management Exam May 30, 2024 LSPDP
Jakarta
Widi Nugroho*** Direktur IT & Digital Ujian Sertifikasi Manajemen Risiko Perbankan
Kualifikasi 7 Tanpa Berjenjang 30 Januari 2024
Director of IT & January 30, 2024 LSPP
Digital Banking Risk Management Certification Exam Jakarta
Qualification 7 Without Leveling
Sharing Session Keamanan dan Pertahanan Siber 16 Juli 2024
dari BSSN July 16, 2024 Bank Mandiri Taspen
Cybersecurity and Defense Sharing Session by BSSN Jakarta
Penanganan Kejahatan Siber Termasuk Perjudian
Daring sebagai Tindak Pidana asal Tindak Pidana 17 Juli 2024
Pencucian Uang July 17, 2024 OJK
Handling Cybercrime, Including Online Gambling, as Online
a Predicate Offense for Money Laundering
Digital Transformation: Leading Organizational
Change in the Age of AI Program (DTP) 04-09 Agustus 2024
August 4-9, 2024 Stanford Business
Digital Transformation: Leading Organizational California
Change in the Age of AI Program (DTP)
Seminar Penyelarasan Manajemen Risiko untuk
Direksi: Meningkatkan Efektivitas Penerapan
Manajemen Risiko untuk Mewujudkan Industri
Perbankan yang Berkelanjutan 14-15 November 2024
November 14-15, 2024 BARa
Risk Management Alignment Seminar for the Jakarta
Board of Directors: Enhancing the Effectiveness of
Risk Management Implementation to Achieve a
Sustainable Banking Industry
Cyber Safety: Know The Risk and Take Action 26 November 2024
Cyber Safety: Know The Risk and Take Action November 26, 2024 BSSN
Online
Putu Apriyanto**** Direktur Finance, Pembekalan Manajemen Risiko
Risk & Operations Risk Management Training 26-27 Februari 2024
February 26-27, 2024 LPPI
Director of Finance, Online
Risk & Operations
Ujian Sertifikasi Manajemen Risiko Perbankan
Kualifikasi 7 Tanpa Berjenjang 26 Maret 2024
March 26, 2024 LSPP
Banking Risk Management Certification Exam Jakarta
Qualification 7 Without Leveling
Workshop Alignment Penyusunan Corporate Plan
Bank Mandiri 2025-2029 Element 10: Continous
Values from Subsidiaries 02 Mei 2024
May 02, 2024 Bank Mandiri
Workshop Alignment Penyusunan Corporate Plan Jakarta
Bank Mandiri 2025-2029 Element 10: Continous
Values from Subsidiaries
Sharing Session Keamanan dan Pertahanan Siber 16 Juli 2024
dari BSSN July 16, 2024 Bank Mandiri Taspen
Cybersecurity and Defense Sharing Session by BSSN Jakarta
Visa Innovation and Immersion Program 02-07 September 2024
Visa Innovation and Immersion Program September 02-07, 2024 Bank Mandiri
California
UU Penguatan Sektor Keuangan dan Perlindungan
19 September 2024
Konsumen
September 19, 2024 LPPI
Law on Strengthening the Financial Sector and
Jakarta
Consumer Protection
PT Bank Mandiri Taspen
434
Laporan Tahunan 2024
Page 437
Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi Pengembangan Waktu dan Tempat
Nama Jabatan Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Development Materials Time and Place of Organizer
Competence/Training Implementation
Workshop Implementasi Sinergi dan Kolaborasi
Kementerian Keuangan dengan LJK Sektor Perbankan 25 September 2024
Workshop on the Implementation of Synergy and September 25, 2024 Bank Mandiri Taspen
Collaboration between the Ministry of Finance and Jakarta
Financial Service Institutions in the Banking Sector
BSE CFO School 2024 - Mentoring Session 25 Oktober 2024
BSE CFO School 2024 - Mentoring Session October 25, 2024 Kementerian BUMN
Jakarta
Cyber Safety: Know The Risk and Take Action 26 November 2024
Cyber Safety: Know The Risk and Take Action November 26, 2024 BSSN
Online
Resi Lora***** Direktur Banking Overview for BOD
Compliance & Banking Overview for BOD
Control 09-10 Juli 2024
July 09-10, 2024 LPPI
Director of Jakarta
Compliance &
Control
Pembekalan Manajemen Risiko Kualifikasi 7 11-12 Juli 2024
Risk Management Training Qualification 7 July 11-12, 2024 BARa
Jakarta
Sharing Session Keamanan dan Pertahanan Siber 16 Juli 2024
dari BSSN July 16, 2024 Bank Mandiri Taspen
Cybersecurity and Defense Sharing Session by BSSN Jakarta
Pelatihan Fungsi dan Risiko Kepatuhan Bank 20-21 Juli 2024
Peak Pratama
BankTraining on Bank Compliance Function and Risks July 20-21, 2024
Indonesia
Jakarta
Sertifikasi Manajemen Risiko Kualifikasi 7 Tanpa
25 Juli 2024
Berjenjang
July 25, 2024 LSPP
Risk Management Certification Qualification 7
Jakarta
Without Leveling
Workshop Monitoring Implementasi ESG Mandiri
25 Juli 2024
Group
July 25, 2024 Bank Mandiri
Workshop Monitoring Implementasi ESG Mandiri
Jakarta
Group
Webinar Strategi Implementasi Market Conduct
Membangun Kepercayaan dan Meningkatkan Kinerja
LJK 08 Agustus 2024
August 08, 2024 FKDKP
Webinar on Market Conduct Implementation Online
Strategy: Building Trust and Enhancing the
Performance of Financial Service Institutions (LJK)
Pembekalan Fit & Proper Test OJK 21-22 Agustus 2024
Fit & Proper Test Preparation by Financial Services August 21-22, 2024 LPPI
Authority Jakarta
Leading for Impact: Strategic Business Leaders -
09-11 Oktober 2024
Equipping Leadership Development Program
October 09-11, 2024 Bank Mandiri
Leading for Impact: Strategic Business Leaders -
Bali
Equipping Leadership Development Program
Mentoring Leading for Impact BOC 1 31 Oktober 2024
Mentoring Leading for Impact BOC 1 October 31, 2024 Bank Mandiri
Online
Executive Education IMD: Team Dynamic for Board 20-21 November 2024
Executive Education IMD: Team Dynamic for Board November 20-21, 2024 IMD
Lausanne
Cyber Safety: Know The Risk and Take Action 26 November 2024
Cyber Safety: Know The Risk and Take Action November 26, 2024 BSSN
Online
Sustainable Symphony: Echoes of Change 05-06 Desember 2024
Sustainable Symphony: Echoes of Change December 5-6, 2024 ERMA
Bali
PT Bank Mandiri Taspen
435
2024 Annual Report
Page 438
Program Orientasi Bagi Direksi Baru Orientation Program for the New Board of Directors
Bank Mandiri Taspen telah memiliki ketentuan terkait program Bank Mandiri Taspen already has provisions related to the orientation
orientasi bagi anggota Direksi baru sebagaimana diatur dalam Pasal program for new members of the Board of Directors as stipulated
21 Pedoman dan Tata tertib Kerja Direksi PT Bank Mandiri Taspen in Article 21 Guidelines and Work Procedures for Directors of PT
. Berdasarkan ketentuan tersebut, program orientasi pengenalan Bank Mandiri Taspen. Based on these provisions, an introductory
bagi Direksi Baru Bank untuk memberikan gambaran atas kegiatan orientation program for the Bank’s New Directors to provide an
bisnis, rencana perusahaan ke depan panduan kerja dan lainya overview of business activities, future company plans, work guidelines
yang menjadi tanggung jawab anggota Direksi baru, dengan hal- and others that are the responsibility of new members of the Board
hal yang disampaikan termasuk namun tidak terbatas pada: of Directors, with matters submitted including but not limited to:
1. Penyampaian dokumen perusahaan berupa Anggaran Dasar, 1. Submission of company documents in the form of Articles
Laporan Tahunan, Rencana Kerja dan Anggaran Perusahaan of Association, Annual Report, Company Work and Budget
(RKAP), Rencana Bisnis Bank (RBB), Rencana Jangka Panjang Plan (RKAP), Bank Business Plan (RBB), Company Long Term
Perusahaan (RJPP), Kebijakan-kebijakan Perusahaan, Kode Plan (RJPP), Company policies, Company Code of Ethics, Work
Etik Perusahaan, Program Kerja Direksi dan Komite di Program of Directors and Committees under the Board of
bawah Direksi, Pedoman Tata Tertib Direksi, serta peraturan Directors, the Board of Directors Rules of Procedure, and laws
perundang-undangan yang terkait dengan proses bisnis Bank; and regulations related to the Bank’s business processes;
2. Kegiatan on site visit (kunjungan) ke unit kerja di Kantor Pusat 2. On site visit activities (visit) to work units at the Head Office and
maupun Cabang untuk bertemu dan bertatap muka langsung Branches to meet and meet face to face both with the heads
baik dengan pimpinan unit kerja dan karyawan yang berada di of work units and employees who are under the supervision
bawah supervisi anggota Direksi yang bersangkutan. Dengan of the member of the Board of Directors concerned. With
dilakukan kunjungan dapat saling mengenal, dan memahami visits, you can get to know each other, and understand and
serta menjalin kerja sama yang solid. establish solid cooperation.
Pada tahun 2024 terdapat pengangkatan anggota Direksi baru In 2024, there was an appointment of new members of the Board
dan telah dilaksanakan program orientasi bagi Direksi baru yaitu of Directors and an orientation program for new Directors was
sebagai berikut: implemented, as follows:
Direksi Hari, Tanggal Kegiatan Divisi
No
Board of Directors Day, Date Agenda Division
1 Putu Apriyanto 12 Februari 2024 Fasilitas, Support, dan Pendidikan 1. Divisi Corporate Secretary &
February 12, 2024 Facilities, Support, and Education Legal
2. Divisi Human Capital
3. Divisi Procurement & Asset
Management
1. Corporate Secretary & Legal
Division
2. Human Capital Division
3. Procurement & Asset
Management Division
15 Februari 2024 Perkenalan dengan Division Head dan Dept Head Divisi Central Operation
February 15, 2024 Introduction with Head Division and Head of Department Central Operation Division
15 Februari 2024 Perkenalan dengan Division Head dan Dept Head Divisi Central Operation
February 15, 2024 Introduction with Head Division and Head of Department Central Operation Division
15 Februari 2025 Perkenalan dengan Division Head dan Dept Head Divisi Credit Operation
February 15, 2025 Introduction with Head Division and Head of Department Credit Operation Division
15 Februari 2025 Perkenalan dengan Division Head dan Dept Head Divisi Credit Recovery*
February 15, 2025 Introduction with Head Division and Head of Department Credit Recovery Division*
16 Februari 2025 Perkenalan dengan Division Head dan Dept Head Divisi Network Development
February 16, 2025 Introduction with Head Division and Head of Department Network Development Division
16 Februari 2025 Perkenalan dengan Division Head, Dept Head, dan Team Leader Divisi Procurement & Asset
February 16, 2025 Introduction with Head Division, Head of Department, and Management
Team Leader Procurement & Asset Management
Division
2 Resi Lora 01 Juli 2024 Perkenalan Kepada Seluruh Divisi All Divisi
July 01, 2024 Intoduction with all Divisions All Divisions
02 Juli 2024 Fasilitas, Support, dan Pendidikan bagi Direksi 1. Divisi Corporate Secretary &
July 02, 2024 Facilities, Support, and Education for Directors Legal
2. Divisi Human Capital
1. Corporate Secretary & Legal
Division
2. Human Capital Division
PT Bank Mandiri Taspen
436
Laporan Tahunan 2024
Page 439
Tata Kelola Perusahaan
Corporate Governance
Direksi Hari, Tanggal Kegiatan Divisi
No
Board of Directors Day, Date Agenda Division
02 Juli 2024 Pemaparan Overview Perbankan dan Sertifikasi Manajemen Divisi SPM & Accounting
July 02, 2024 Risiko SPM & Accounting Division
Overview of Banking and Risk Management Certification
Presentation
03 Juli 2024 Meeting Updated Divisi Corporate Secretary & Legal
July 03, 2024 Meeting Updated Corporate Secretary & Legal
Division
11 Juli 2024 Meeting Update Divisi Risk Business Control
July 11, 2024 Meeting Update Risk Business Control Division
11 Juli 2024 Meeting Terkait TASPEN dan Kementerian Dalam Negeri 1. Divisi Pension & Loyalty
July 11, 2024 Meeting Regarding TASPEN and the Ministry of Home Management
Affairs 2. Divisi Digital Banking Product
3. Divisi IT Planning &
Development
4. Divisi Distribution & Portfolio
Management
1. Pension & Loyalty Management
Division
2. Digital Banking Product
Division
3. IT Planning & Development
Division
4. Distribution & Portfolio
Management Division
12 Juli 2024 Meeting Sertifikasi Manajemen Risiko Divisi Risk Management
July 12, 2024 Meeting Regarding on Risk Management Certification Risk Management Division
12 Juli 2024 Meeting Bersama Lawyer dan Dept Legal Divisi Corporate Secretary & Legal
July 12, 2024 Meeting with Lawyer and Legal Department Corporate Secretary & Legal
Division
18 Juli 2024 Meeting Kepatuhan Divisi Compliance
July 18, 2024 Compliance Meeting Compliance Division
19 Juli 2024 Meeting Updated Divisi Pension & Loyalty
July 19, 2024 Meeting Updated Management
Pension & Loyalty Management
Division
19 Juli 2024 Meeting Salary Increase Divisi Human Capital
July 19, 2024 Meeting Salary Increase Human Capital Division
Keputusan dan Pelaksanaan Tugas Direksi Decision and Implementation of the Duties of
the Board of Directors
Dalam kegiatan pengurusan perusahaan, Direksi menerbitkan In company management activities, the Board of Directors issued
Keputusan-keputusan sebagai pedoman dalam menjalankan kegiatan decisions as guidelines in carrying out business activities and company
bisnis dan operasional perusahaan. Keputusan Direksi tersebut juga operations. The decision of the Board of Directors could also be
dapat didelegasikan kepada setiap anggota Direksi sesuai dengan delegated to each member of the Board of Directors in accordance
pembidangan masing-masing anggota Direksi tersebut. with the direction of each member of the Board of Directors.
Direksi baik secara kolegial maupun sendiri-sendiri, dalam The Board of Directors, both collegially and individually, in
melakukan pemutusan wajib didukung dengan data dan/ making decisions had to be supported by adequate data and/or
atau analisis yang memadai sesuai dengan materi yang akan analysis in accordance with the material for which a decision will
dimintakan keputusan termasuk namun tidak terbatas pada be requested, including but not limited to compliance studies/
kajian/analisis kepatuhan dan ketentuan yang menjadi acuan serta analysis and provisions that served as references and were properly
diadministrasikan dengan baik untuk kepentingan audit trail. administered for the benefit of audit trails.
Dalam pelaksanaan tugasnya, pembagian tugas dan wewenang In carrying out their duties, the division of duties and authorities of
setiap anggota Direksi ditetapkan oleh Rapat Umum Pemegang each member of the Board of Directors was determined by the General
Saham, dalam hal Rapat Umum Pemegang Saham tidak Meeting of Shareholders, in the timen that the General Meeting of
menetapkan pembagian tugas dan wewenang tersebut, maka Shareholders did not determine the division of duties and authorities,
pembagian tugas dan wewenang di antara Direksi ditetapkan the division of tasks and authority among the Board of Directors was
berdasarkan keputusan Direksi. determined based on a decision of the Board of Directors.
PT Bank Mandiri Taspen
437
2024 Annual Report
Page 440
Adapun pelaksanaan tugas Direksi tahun 2024 secara umum The general duties of the Board of Directors in 2023 were as
adalah sebagai berikut: follows:
1. Pelaksanaan Rencana Bisnis Bank 2024-2026. 1. Implementation of the 2024-206 Bank Business Plan.
2. Penyusunan Rencana Bisnis Bank 2025-2027. 2. Preparation of the Company’s 2025 - 2027 Bank Business Plan.
3. Pelaksanaan Rencana Jangka Panjang Perusahaan 2021-2025 3. Implementation of the Company’s Long Term Plan 2021-2025
untuk periode 2024. for the 2024 period.
4. Pemenuhan target kinerja Perseroan dengan memaksimalkan 4. Fulfillment of the Company’s performance targets by
pertumbuhan segmen Pensiunan sebagai core bisnis Bank maximizing the growth of the Pensioner segment as the core
Mandiri Taspen serta Kredit Mikro dan Retail. business of Bank Mantap as well as Micro and Retail Loans.
5. Pelaksanaan Rencana Aksi Keuangan Berkelanjutan (RAKB) 5. Implementation of the Sustainable Finance Action Plan (RAKB)
2024 dan Penyusunan RAKB Jangka Panjang 2025-2029. 2024 and Development of the Long-Term RAKB for 2025-2029.
6. Pelaksanaan monitoring implementasi dari strategi korporasi 6. The implementation of monitoring the implementation of
yang dituangkan dalam strategy house sebagai berikut: the corporate strategy as outlined in the strategy house, as
follows:
a. Visi (goal) a. Vision (goals)
b. Indikator utama (Key Metrics) b. Main indicators (Key Metrics)
c. Pilar Bisnis c. Business Pillar
d. Pilar Enablers d. Pillar Enablers
7. Pengelolaan aset dan Keuangan. 7. Asset Management and Finance.
8. Penyelenggaraan rapat Direksi. Selama tahun 2024 telah 8. Holding of Board of Directors meetings. During 2024, 56 (fifty-
diadakan sebanyak 56 (lima puluh enam) kali dan 4 (empat) six) meetings and 4 (four) Joint Meetings were held (the Board
kali Rapat Gabungan (Direksi diundang oleh Dewan of Directors was invited by the Board of Commissioners).
Komisaris).
9. Penyelenggaraan Rapat Umum Pemegang Saham Tahunan 9. Holding of the Annual General Meeting of Shareholders for
Tahun Buku 2024 secara sirkuler tanggal 27 Juni 2024 dan the 2024 Financial Year circularly on June 27, 2024 and the
Rapat Umum Pemegang Saham Luar Biasa yang dilaksanakan Extraordinary General Meeting of Shareholders which was
secara sirkuler tanggal 23 Januari 2024. held circularly on January 23, 2024.
10. Pengawasan dan perbaikan proses bisnis internal untuk 10. Supervision and improvement of internal business processes
kecepatan proses dan menjaga tingkat kesehatan bank. to speed up the process and maintain the soundness of the
11. Peningkatan penerapan Good Corporate Governance bank.
dalam setiap kegiatan usaha sehingga Bank Mandiri Taspen 11. Increased implementation of Good Corporate Governance in
memperoleh predikat “Most Trusted” pada pelaksanaan CGPI every business activity so bank Mandiri taspen obtained the
dengan skor mencapai 90,56 atau meningkat dari periode title “Most Trusted” in the implementation of CGPI with a
sebelumnya 90,06. score of 90,56 an increase from the previous period 90,06.
12. Pengembangan bisnis baru dan pemanfaatan teknologi digital 12. Development of new business and the utilization of digital
untuk mendorong pertumbuhan Bank. technology to drive the bank’s growth.
13. Pengembangan Core Banking System. 13. Development of the Core Banking System.
14. Penyaluran dana CSR untuk kegiatan pelestarian 14. Disbursement of CSR funds for environmental conservation,
lingkungan, sosial, kemasyarakatan, dan kesehatan dengan social, community, and health activities, with a total
total penyaluran sebesar Rp2.945.718.960,- meningkat disbursement of IDR 2,945,718,960, an increase compared to
dibandingkan dengan tahun 2023 sebesar Rp1.797.261.850,- IDR 1,797,261,850 in 2023.
15. Peningkatan program Tiga Pilar Mantap Indonesia yang 15. Enhancement of the Mantap Indonesia Three Pillars Program,
sepanjang tahun 2024 Bank telah menggelar pelatihan untuk where throughout 2024, the bank has conducted 75 training
nasabah sebanyak 75 kali dan menjangkau 9.667 nasabah sessions for customers, reaching 9,667 customers across 39
yang tersebar di 39 kota di Indonesia, sehingga secara cities in Indonesia. Overall, since the program was launched
keseluruhan sejak program diluncurkan pada tahun 2017 in 2017 until 2024, a total of 325 training sessions have been
sampai dengan 2024 telah dilaksanakan pelatihan sebanyak held, with 30,425 participants.
325 kali yang diikuti oleh 30.425 peserta.
16. Pelaksanaan tugas lainnya terkait pengurusan Perseroan. 16. Implementation of other duties related to the management of
the Company.
PT Bank Mandiri Taspen
438
Laporan Tahunan 2024
Page 441
Tata Kelola Perusahaan
Corporate Governance
Selama tahun 2024, Direksi telah menerbitkan keputusan sebagai During 2024, the Board of Directors has issued the following
berikut: decisions:
Nomor KEP.DIR Tanggal Perihal
KEP.DIR Number Date Regarding
KEP.DIR/001/I/2024 22 Januari 2024 Penugasan sebagai Pejabat Eksekutif terhadap Calon Anggota Direksi yang sedang dalam proses Uji
January 22, 2024 Kemampuan dan Kepatutan di Otoritas Jasa Keuangan
Assignment of Executive Officer for the Candidate Member of the Board of Directors Undergoing the
Fit and Proper Test Process at the Financial Services Authority (OJK)
KEP.DIR/003/I/2024 29 Januari 2024 Keputusan tentang Penetapan Rencana Kerja Anggaran Perusahaan (RKAP) Tahun 2024
January 29, 2024 PT Bank Mandiri Taspen
Decision on the Establishment of the 2024 Work Plan and Budget (RKAP) for PT Bank Mandiri Taspen
KEP.DIR/004/II/2024 01 Februari 2024 Counter Rate untuk Produk Kredit PT Bank Mandiri Taspen
February 01, 2024 Counter Rate for Credit Products of PT Bank Mandiri Taspen
KEP.DIR/004.1/II/2024 06 Februari 2024 Perubahan Keanggotaan Komite Audit di Bawah Dewan Komisaris
February 16, 2024 Change in Membership of the Audit Committee Under the Board of Commissioners
KEP.DIR/004.2/II/2024 06 Februari 2024 Perubahan Keanggotaan Komite Pemantau Risiko di Bawah Dewan Komisaris
February 16, 2024 Change in Membership of the Risk Monitoring Committee Under the Board of Commissioners
KEP.DIR/004.3/II/2024 06 Februari 2024 Perubahan Keanggotaan Komite Remunerasi dan Nominasi di Bawah Dewan Komisaris
February 16, 2024 Change in Membership of the Remuneration and Nomination Committee Under
the Board of Commissioners
KEP.DIR/005/II/2024 27 Februari 2024 Penghentian Tenaga Pemasaran Wakil Agen Penjual Efek Reksadana (WAPERD) di Kantor Cabang
February 27, 2024 Agen Penjual Efek Reksa Dana (APERD) Kantor Cabang Jakarta
Penghentian Tenaga Pemasaran Wakil Agen Termination of Marketing Staff as Representative of
Mutual Fund Selling Agents (WAPERD) at the Mutual Fund Selling Agent Branch Office (APERD) in
Jakarta Branch Office
KEP.DIR/006/III/2024 01 Maret 2024 Kewenangan Memutus Kredit PT Bank Mandiri Taspen
March 01, 2024 The authority to decide on Credit PT Bank Mandiri Taspen
KEP.DIR/006.1/III/2024 01 Maret 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun, Kredit Mikro, dan Kredit Retail
March 01, 2024 Provision of Pension Credit, Micro Credit, and Retail Credit Decision
KEP.DIR/007/IV/2024 05 April 2024 Struktur Organisasi Business Continuity Management (BCM) PT Bank Mandiri Taspen
April 05, 2024 Organizational Structure of Business Continuity Management (BCM) at PT Bank Mandiri Taspen
KEP.DIR/008/V/2024 16 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun, Kredit Mikro, dan Kredit Retail
May 16, 2024 Authority Limit Granting for Pension Loans, Micro Loans, and Retail Loans
KEP.DIR/009/V/2024 16 Mei 2024 Penetapan Plafond Limit Cash In Save (CIS)
May 16, 2024 Determination of Cash In Safe (CIS) Limit
KEP.DIR/010/V/2024 16 Mei 2024 Kewenangan Memutus Kredit PT Bank Mandiri Taspen
May 16, 2024 Taspen Loan Approval Authority at PT Bank Mandiri Taspen
KEP.DIR/011/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun PT Bank Mandiri Taspen
May 20, 2024 Taspen Authority Limit Granting for Pension Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/012/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun PT Bank Mandiri Taspen
May 20, 2024 Taspen Authority Limit Granting for Pension Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/013/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Taspen Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/014/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Taspen Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/015/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/016/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/017/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/018/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/019/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
PT Bank Mandiri Taspen
439
2024 Annual Report
Page 442
Nomor KEP.DIR Tanggal Perihal
KEP.DIR Number Date Regarding
KEP.DIR/020/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/021/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/022/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/023/V/2024 20 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
May 20, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/024/V/2024 30 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun PT Bank Mandiri Taspen
May 30, 2024 Taspen Authority Limit Granting for Pension Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/025/V/2024 30 Mei 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun PT Bank Mandiri Taspen
May 30, 2024 Taspen Authority Limit Granting for Pension Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/026/V/2024 10 Juni 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun, Kredit Mikro, dan Kredit Retail
June 10, 2024 PT Bank Mandiri Taspen
Taspen Authority Limit Granting for Pension Loan, Micro Loan, and Retail Loan Approval at
PT Bank Mandiri Taspen
KEP.DIR/027/V/2024 10 Juni 2024 Pemberian Limit Kewenangan Memutus Restrukturisasi Kredit PT Bank Mandiri Taspen
June 10, 2024 Authority Limit Granting for Loan Restructuring Approval at PT Bank Mandiri Taspen
KEP.DIR/028/VI/2024 10 Juni 2024 Penetapan Pengangkatan Efektif Sdr. Putu Apriyanto Sebagai Direktur Finance, Risk & Operations
June 10, 2024 Effective Appointment of Mr. Putu Apriyanto as Director of Finance, Risk & Operations
KEP.DIR/029/VI/2024 10 Juni 2024 Penetapan Pengangkatan Efektif Sdr. Widi Nugroho sebagai Direktur IT & Digital
June 10, 2024 Effective Appointment of Mr. Widi Nugroho as Director of IT & Digital
KEP.DIR/030/VI/2024 02 Juli 2024 Usulan Pengesahan Surat Keputusan Direksi tentang Komite TI PT Bank Mandiri Taspen
July 02, 2024 Proposal for Ratification of the Board of Directors Decree on the IT Committee of PT Bank Mandiri Taspen
KEP.DIR/031/VI/2024 03 Juli 2024 Pemberian Limit Kewenangan Memutus Kredit Mikro PT Bank Mandiri Taspen
July 03, 2024 Authority Limit Granting for Micro Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/032/VII/2024 19 Juli 2024 Penunjukan Direktur Sementara Melaksanakan Tugas Direktur yang Membawahkan Fungsi Kepatuhan
July 19, 2024 Appointment of Acting Director to Carry Out the Duties of the Director Overseeing the Compliance Function
KEP.DIR/033/VIII/2024 07 Agustus 2024 Pemberian Kewenangan Memutus Restrukturisasi Kredit PT Bank Mandiri Taspen
August 07, 2024 Authority Granting for Loan Restructuring Approval at PT Bank Mandiri Taspen
KEP.DIR/033.4/III/2024 01 Maret 2024 Penugasan Pejabat di Kantor Cabang untuk Menjalankan Fungsi Perlindungan Konsumen
March 01, 2024 Assignment of Branch Office Officials to Carry Out Consumer Protection Functions
KEP.DIR/034/VIII/2024 07 Agustus 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
August 07, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/035/VIII/2024 30 Agustus 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
August 30, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/036/VIII/2024 30 Agustus 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
August 30, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/037/VIII/2024 30 Agustus 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
August 30, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/038/VIII/2024 30 Agustus 2024 Pemberian Limit Kewenangan Memutus Kredit Pensiun dan Kredit Retail PT Bank Mandiri Taspen
August 30, 2024 Authority Limit Granting for Pension Loan and Retail Loan Approval at PT Bank Mandiri Taspen
KEP.DIR/038.1/VIII/2024 30 Agustus 2024 Limit Kewenangan Transaksi Kantor Pusat, Limit Kewenangan Transaksi Operasional Cabang dan
August 30, 2024 Kewenangan Tanda Tangan Deposito dan Buku Tabungan
Transaction Authority Limits at Head Office, Operational Transaction Limits at Branches, and
Authority for Signing Deposit Certificates and Passbooks
KEP.DIR/039/IX/2024 13 September 2024 Pengangkatan dan Penetapan Tenaga WAPERD di KC APERD a.n. Soegiarto
September 13, 2024 Appointment and Designation of WAPERD Staff at APERD Branch Office on behalf of Mr. Soegiarto
KEP.DIR/040/IX/2024 13 September 2024 Penghentian dan Penetapan Tenaga WAPERD di KC Makassar APERD a.n. David Pardomuan Nababan
September 13, 2024 Termination and Designation of WAPERD Staff at Makassar APERD Branch Office on behalf of
Mr. David Pardomuan Nababan
KEP.DIR/041/IX/2024 23 September 2024 Penetapan Revisi Rencana Kerja Anggaran Perusahaan (RKAP) Tahun 2024 PT Bank Mandiri Taspen
September 23, 2024 Establishment of the Revised Corporate Budget Work Plan (RKAP) for 2024 of PT Bank Mandiri Taspen
KEP.DIR/042/IX/2024 23 September 2024 Permohonan Pengesahan Surat Keputusan Direksi tentang Komite Teknologi Informasi
September 23, 2024 (Komite TI) PT Bank Mandiri Taspen
Request for Ratification of the Board of Directors Decree on the Information Technology Committee
(IT Committee) of PT Bank Mandiri Taspen
KEP.DIR/043/IX/2024 30 September 2024 Perubahan Struktur Organisasi
September 30, 2024 Organizational Structure Change
PT Bank Mandiri Taspen
440
Laporan Tahunan 2024
Page 443
Tata Kelola Perusahaan
Corporate Governance
Nomor KEP.DIR Tanggal Perihal
KEP.DIR Number Date Regarding
KEP.DIR/044/IX/2024 Dibatalkan
Cancelled
KEP.DIR/045/IX/2024 25 Oktober 2024 Limit Kewenangan transaksi operasional kantor pusat direksi pt bank mantap
October 25, 2024 Transaction Authority Limits at Head Office of PT Bank Mandiri Taspen Directors
KEP.DIR/046/IX/2024 30 Oktober 2024 Pemberian limit kewenangan memutus kredit agunan tunai bank mantap
October 30, 2024 Authority Limit Granting for Cash-Collateralized Loan Approval at Bank Mantap
KEP.DIR/047/IX/2024 30 Oktober 2024 Pemberian Limit kewenangan memutus kredit agunan tunai kredit mikro pt bank mantap
October 30, 2024 Authority Limit Granting for Cash-Collateralized Micro Loan Approval at PT Bank Mantap
KEP.DIR/048/IX/2024 07 November 2024 Keputusan Penetapan Pengangkatan Efektif sdr. Resi Lora sebagai DIR CNC
November 07, 2024 Decision on the Effective Appointment of Mr. Resi Lora as Director of Corporate & Commercial (DIR CNC)
KEP.DIR/049/IX/2024 29 November 2024 Kepala Divisi Pengganti (Alternate) PT Bank Mantap
November 29, 2024 Alternate Division Head of PT Bank Mantap
KEP.DIR/050/XII/2024 13 Desember 2024 Usulan keputusan direksi tentang counter rate untuk produk kredit
November 13, 2024 Proposed Board of Directors' Decision on Counter Rates for Loan Products
Penilaian Kinerja Komite di Bawah Direksi dan Performance Assessment of Committees Under
Dasar Penilaiannya the Board of Directors and Basis of Their Rating
Untuk mengukur efektivitas kinerja komite di bawah Direksi dalam To measure the effectiveness of the performance of the
membantu Direksi menjalankan pengurusan perusahaan maka committees under the Board of Directors in assisting the Board of
dilakukan penilaian terhadap di bawah Direksi. Prosedur penilaian Directors in managing the company, an assessment was carried
kinerja komite di bawah Direksi dilakukan oleh Direksi secara out on those under the Board of Directors. The procedure for
periodik dengan kriteria penilaian atas kinerja Komite di bawah evaluating the performance of the committees under the Board
Direksi yaitu pemenuhan pelaksanaan rapat serta kehadiran of Directors was carried out by the Board of Directors periodically
dalam rapat selama tahun buku. with the criteria for evaluating the performance of the committees
under the Board of Directors, namely the fulfillment of meetings
and attendance at meetings during the financial year.
Direksi dibantu oleh 5 (lima) Komite yang semuanya bertugas The Board of Directors is assisted by 5 (five) Committees, all of
memberikan opini obyektif kepada Direksi dan membantu which are tasked with providing objective opinions to the Board of
meningkatkan efektivitas pelaksanaan tugas Direksi secara Directors and helping to improve the effectiveness of the Board of
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam Directors’ duties systematically. Committee members are appointed
pelaksanaan rapat memberikan kontribusi sesuai dengan bidang by the Board of Directors and, in conducting the meeting, contribute
keahliannya. Komite tersebut adalah sebagai berikut: according to their field of expertise. The committees are as follows:
1. Komite Manajemen Risiko 1. Risk Management Committee
2. Asset Liability Committee (ALCO) 2. Asset and Liability Committee (ALCO)
3. Komite Teknologi Informasi 3. Information Technology Committee
4. Komite Kredit 4. Credit Committee
5. Komite Kebijakan Perkreditan 5. Credit Policy Committee
Direksi menilai bahwa selama 2024, komite-komite di bawah Direksi The Board of Directors considered that during 2024, the committees
telah menjalankan tugas dan tanggung jawabnya dengan baik. Komite under the Board of Directors had carried out their duties and
Manajemen Risiko (KMR) bertugas memberikan rekomendasi kepada responsibilities well. The Risk Management Committee (KMR) was
Direktur Utama yang meliputi rekomendasi penyusunan kebijakan tasked with providing recommendations to the President Director
manajemen risiko, penetapan risk appetite dan risk tolerance, penilaian which included recommendations for developing risk management
efektivitas penerapan kerangka manajemen risiko. Penyesuaian policies, determining risk appetite and risk tolerance, assessing the
keanggotaan Komite dan Tata tertib Komite terakhir diubah dengan effectiveness of the risk management framework implementation.
SK Direksi No. KEP.DIR/158/V/2022 tanggal 31 Mei 2022 perihal Adjustment of Committee membership and Committee Rules was last
Komite Manajemen Risiko (KMR) PT Bank Mandiri Taspen. Selama amended by Decree of the Board of Directors No. KEP.DIR/158/V/2022
tahun 2024, Komite Manajemen Risiko telah melaksanakan tugasnya dated May 31, 2022 regarding the Risk Management Committee
dengan baik. Komite Manajemen Risiko telah melaksanakan tugasnya (KMR) of PT Bank Mandiri Taspen. During 2024, the Risk Management
dengan melaksanakan rapat sebanyak 11 (sebelas) kali, Committee carried out its duties by holding 11 (eleven) meetings,
Asset and Liability Committee (ALCO) bertugas memberikan The Asset and Liability Committee (ALCO) was tasked with
rekomendasi dalam menetapkan dan mengevaluasi kebijakan providing recommendations in determining and evaluating liquidity
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dan strategi pengelolaan likuiditas untuk menjaga likuiditas sesuai management policies and strategies to maintain liquidity in accordance
dengan ketentuan yang berlaku, mencukupi kebutuhan likuiditas dan with applicable regulations, meet liquidity needs and minimize idle
meminimalisasi idle fund. Penyesuaian keanggotaan Komite dan Tata funds. The adjustment of Committee membership and Committee
tertib Komite terakhir diubah dengan SK Direksi Nomor KEP.DIR/162/ Rules was last amended by Decree of the Board of Directors Number
VI/2022 tanggal 30 Juni 2022 tentang Asset Liability Committee KEP.DIR/036/VIII/2021 dated August 31, 2021 concerning Asset
(ALCO) PT Bank Mandiri Taspen. Selama tahun 2024, ALCO telah Liability Committee (ALCO) of PT Bank Mandiri Taspen. Throughout
melaksanakan tugasnya dengan baik. ALCO telah melaksanakan 2024, ALCO has carried out its duties well. ALCO performed its
tugasnya dengan melaksanakan rapat sebanyak 13 (tiga belas) kali. duties by holding a total of 13 (thirteen) meetings.
Komite Teknologi Informasi bertugas untuk membantu Direksi The Information Technology Committee is responsible for assisting
dalam menjalankan kebijakan dan strategi yang terkait dengan the Board of Directors in implementing policies and strategies
aktivitas pengembangan Teknologi Informasi. Penyesuaian related to Information Technology development activities. The
keanggotaan Komite dan Tata tertib Komite terakhir diubah dengan latest adjustment to the Committee’s membership and rules of
SK Direksi No. KEP.DIR/042/IX/2024 tertanggal 23 September 2024 procedure was made through the Board of Directors Decree No.
tentang Komite Teknologi Informasi (Komite TI). Selama tahun KEP.DIR/042/IX/2024 dated 23 September 2024 concerning the
2024, Komite Teknologi Informasi telah melaksanakan tugasnya Information Technology Committee (IT Committee). Throughout
dengan baik. Komite Teknologi Informasi telah melaksanakan 2024, the Information Technology Committee has carried out its
tugasnya dengan melaksanakan rapat sebanyak 2 (dua) kali. duties properly, holding a total of 2 (two) meetings.
Komite Kredit berwenang dan bertanggung jawab untuk The Credit Committee was authorized and responsible for
merekomendasikan dan atau memutus kredit sesuai kewenangan recommending and or deciding credit according to the authority
yang melekat pada individu, dasar kerja Komite Kredit tertuang inherent in individuals, and the working basis of the credit
dalam Standar prosedur Kredit Retail dan Standar Prosedur Kredit committee was stated in the Standard Procedures for Retail Credit
Mikro. Selama tahun 2024, Komite Kredit telah melaksanakan and Standard Procedures for Micro Credit. Throughout 2024, the
tugasnya dengan baik. Komite Kredit telah melaksanakan Credit Committee has carried out its duties properly. The Credit
tugasnya dengan melaksanakan rapat sebanyak 1 (satu) kali yang Committee performed its duties by holding 1 (one) meeting under
menjadi kewenangan Direksi. the authority of the Board of Directors.
Komite Kebijakan Perkreditan bertugas untuk membantu Direksi The Credit Policy Committee is tasked with assisting the Board of
membantu Direksi dalam merumuskan kebijakan, mengawasi Directors in formulating policies, supervising the implementation
pelaksanaan kebijakan, memantau perkembangan dan kondisi of policies, monitoring developments and conditions of the credit
portofolio perkreditan. Penyesuaian keanggotaan Komite dan Tata portfolio. Adjustments to Committee membership and Committee
Tertib Komite terakhir diubah dengan SK Direksi No. DIR/157/V/2022 Rules were last amended by Decree of the Board of Directors No.
tertanggal 31 Mei 2022 tentang Komite Kebijakan Perkreditan. DIR/157/V/2022 dated May 31, 2022 concerning the Credit Policy
Selama tahun 2024, Komite Kebijakan Perkreditan telah melaksanakan Committee. Throughout 2024, the Credit Policy Committee
tugasnya dengan baik. Komite Kebijakan Perkreditan melaksanakan has carried out its duties properly. The Credit Policy Committee
tugasnya dengan melaksanakan rapat sebanyak 8 (delapan) kali. performed its duties by holding a total of 8 (eight) meetings.
Mekanisme Pengunduran Diri dan Resignation and Termination Mechanism of
Pemberhentian Direksi Directors
Mekanisme Pengunduran Diri Resignation Mechanism
Sesuai dengan ketentuan Pasal 12 ayat 9 Anggaran Dasar Perseroan, In accordance with the provisions of Article 12 paragraph 9 of
anggota Direksi berhak mengundurkan diri dari jabatannya the Company’s Articles of Association, a member of the Board
dengan memberitahukan secara tertulis kepada Bank paling of Directors has the right to resign from his position by giving
kurang (tiga puluh) hari sebelum tanggal pengunduran dirinya. written notification to the Bank at least 30 days before the date of
Selanjutnya dalam jangka 90 hari sejak terjadinya lowongan harus his resignation. Furthermore, within 90 days of the occurrence of
diselenggarakan RUPS untuk mengisinya dengan memperhatikan vacancies, a GMS must be held to fill them with due observance of
peraturan perundang-undangan dan Anggaran Dasar. the laws and regulations and the Articles of Association.
Pengunduran diri dapat disampaikan kurang dari 30 (tiga puluh) Resignation can be submitted in less than 30 days in the event that
hari dalam hal terdapat penugasan yang bersangkutan oleh there is a relevant assignment by the competent government or
pemerintah yang berwenang atau pemegang saham mayoritas the majority shareholder of the Company’s Shareholders.
dari Pemegang Saham Perseroan
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Tata Kelola Perusahaan
Corporate Governance
Mekanisme Pemberhentian Termination Mechanism
Berdasarkan ketentuan Pasal 105 UUPT, anggota Direksi dapat Based on the provisions of Article 105 of the UUPT, members
diberhentikan sewaktu waktu oleh RUPS dengan menyebutkan of the Board of Directors may be dismissed at any time by the
alasannya. Sebelum pemberhentian tersebut, anggota Direksi GMS by stating the reason. Prior to the dismissal, the members
yang bersangkutan diberikan kesempatan untuk membela diri of the Board of Directors concerned were given the opportunity
dalam RUPS. Pemberhentian anggota Direksi dapat pula dilakukan to defend themselves in the GMS. The dismissal of members of
dengan keputusan di luar RUPS dengan mekanisme yang sama, the Board of Directors can also be done by decisions outside the
yaitu Direksi diberikan kesempatan untuk membela diri sebelum GMS with the same mechanism, namely the Board of Directors is
diambil keputusan pemberhentian, apabila Direksi yang akan given the opportunity to defend themselves before a decision is
diberhentikan tidak tidak keberatan atas pemberhentian tersebut taken dismissal, if the Board of Directors to be dismissed does not
maka pembelaan diri tersebut tidak diperlukan. Pemberhentian mind the dismissal then self-defense is not required. Termination
akan berlaku efektif sejak ditutupnya RUPS atau tanggal keputusan shall be effective from the closing of the GMS or the date of
pemberhentian di luar RUPS atau tanggal lain yang ditentukan. termination decision outside the GMS or any other date specified.
Anggota Direksi juga dapat diberhentikan untuk sementara waktu The member of the Board of Directors can also be temporarily
oleh Dewan Komisaris sebagaimana diatur dalam Pasal 12 ayat 12 dismissed by the Board of Commissioners as regulated in Article
Anggaran Dasar, apabila mereka bertindak bertentangan dengan 12 Paragraph 12 Articles of Association, if they act contrary to
Anggaran Dasar atau terdapat indikasi melakukan pelanggaran the Articles of Association or there are indications of committing
yang mengakibatkan kerugian bagi perusahaan. Pemberhentian a violation which results in a loss for the company. Temporary
sementara anggota Direksi tersebut diberitahukan secara tertulis dismissal of the member of the Board of Directors is notified in
dengan menyampaikan alasannya. writing by conveying the reason.
Dalam jangka waktu paling lambat 90 (sembilan puluh) hari Within a maximum period of 90 days after the temporary
setelah tanggal pemberhentian sementara harus diselenggarakan termination date, a GMS should be held. In GMS, the Directors
RUPS. Dalam RUPS Direksi yang bersangkutan diberikan hak concerned are given the right to defend themselves. The GMS can
untuk membela diri. RUPS dapat mencabut ataupun menguatkan revoke or strengthen the decision of termination. If the decision
keputusan pemberhentian tersebut. Apabila keputusan RUPS of the GMS confirms the decision of a temporary dismissal, the
menguatkan keputusan pemberhentian sementara, anggota member of the Board of Directors concerned will be terminated
Direksi yang bersangkutan diberhentikan untuk seterusnya. for further.
Apabila tidak dilaksanakan RUPS dalam jangka waktu sebagaimana If the GMS was not conducted within the period of time specified
ditentukan sejak pemberhentian sementara tersebut, ataupun in the temporary dismissal, or the GMS did not take any decision,
RUPS tidak mengambil keputusan maka pemberhentian sementara the temporary dimissal becomes null and void and the member of
tersebut menjadi batal dan anggota Direksi yang bersangkutan The Board Directors concerned has the rights and duties to carry
berhak dan berwenang kembali melakukan tugas dan kewajibannya. out his duties and obligations.
Dewan Komisaris Board of Commissioners
Dewan Komisaris merupakan organ Perseroan yang bertugas The Board of Commissioners is the organ of the Company whose
untuk melakukan pengawasan atas tindakan pengurusan yang duty is to supervise management actions carried out by the Board
dilakukan oleh Direksi. Dewan Komisaris memberikan arahan of Directors. The Board of Commissioners provides direction to
kepada Direksi dalam menjalankan perusahaan dan menerapkan the Board of Directors in running the company and implementing
Good Corporate Governance (GCG). Dewan Komisaris bertugas Good Corporate Governance (GCG). The Board of Commissioners
dan bertanggung jawab secara kolektif kolegial. has a collegial and collective responsibility..
Tugas Dewan Komisaris Duties of the Board of Commissioners
Dalam Pedoman dan Tata Tertib Kerja Dewan Komisaris, Dewan In the Guidelines and Working Code of the Board of
Komisaris bertugas: Commissioners, the Board of Commissioners is in charge of:
1. Melakukan pengawasan terhadap pengurusan operasional 1. Supervise the management of the Bank’s operations carried out
Bank yang dilakukan Direksi serta memberi nasihat kepada by the Board of Directors as well as provide advice to the Board
Direksi termasuk mengenai rencana kerja, pengembangan of Directors including work plans, Bank business development,
bisnis Bank, pelaksanaan ketentuan Anggaran Dasar, dan implementation of the provisions of the Articles of Association
keputusan RUPS serta peraturan perundangan yang berlaku. and GMS Decisions and applicable laws and regulations.
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2. Melaksanakan tugas, wewenang, dan tanggung jawab sesuai 2. Carry out duties, authorities and responsibilities in accordance
dengan ketentuan dalam Anggaran Dasar dan Keputusan with the provisions in the Articles of Association and GMS
RUPS secara efektif dan efisien serta terpeliharanya efektivitas Decisions effectively and efficiently and maintain effective
komunikasi antara Dewan Komisaris dengan Direksi, Auditor communication between the Board of Commissioners and
Eksternal, dan Otoritas Pengawas Bank atau Otoritas lainnya. the Directors, External Auditors and the Bank Supervisory
Authority or other Authorities.
3. Menjaga kepentingan Bank dengan memperhatikan 3. Maintain the interests of the Bank by taking into account the
kepentingan para pemegang saham dan bertanggung jawab interests of the Shareholders and being responsible to the
kepada RUPS. GMS.
4. Meneliti dan menelaah laporan tahunan yang disiapkan 4. Investigate and review the annual reports prepared by the
Direksi serta menandatangani laporan tahunan tersebut. Board of Directors and sign the annual report.
5. Memberikan pendapat dan saran atas Rencana Kerja 5. Provide opinions and suggestions on the Annual Work Plan
dan Anggaran tahunan yang diusulkan Direksi dan and Budget proposed by the Board of Directors and ratify
mengesahkannya sesuai ketentuan Anggaran Dasar. them in accordance with the Articles of Association.
6. Memonitor perkembangan kegiatan Bank. 6. Monitor the progress of the Bank’s activities.
7. Memberikan pendapat dan saran kepada pemegang saham 7. Provide opinions and suggestions to the Shareholders
mengenai masalah yang dianggap penting bagi kepengurusan regarding problems that are considered important for the
Bank. management of the Bank.
8. Segera mengadakan RUPS untuk melaporkan kepada Pemegang 8. Immediately hold a GMS to report to shareholders in case of
Saham apabila terjadi gejala menurunnya kinerja Bank dengan symptoms of decreased performance of the Bank accompanied
disertai saran mengenai langkah perbaikan yang harus ditempuh. by suggestions on improvement measures to be taken.
9. Memberitahukan kepada Otoritas Jasa Keuangan paling 9. Notify the Financial Services Authority no later than 7 (seven)
lambat 7 (tujuh) hari kerja sejak ditemukannya: working days from the finding of:
a. Pelanggaran peraturan perundang-undangan dibidang a. Violations of laws and regulations in the field of finance
keuangan dan perbankan. and banking.
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or estimates of circumstances that could
membahayakan kelangsungan usaha Bank. endanger the sustainability of the Bank’s business.
10. Mengusulkan kepada RUPS penunjukan Akuntan publik yang 10. Propose to the GMS the appointment of a public accountant
akan melakukan pemeriksaan atas pembukuan Bank. who will conduct an audit of the Bank’s books.
11. Melakukan pengawasan penerapan Tata Kelola Terintegrasi 11. Supervise the implementation of Integrated Governance with
dengan Entitas Utama (Group Perusahaan) dalam setiap aspek the Main Entity (Company Group) in every aspect of the Bank’s
kegiatan usaha Bank dari seluruh jenjang organisasi Bank. business activities from all levels of the Bank’s organization.
Agar supaya fungsi pengawasan dan fungsi pemberian nasihat In order for the supervisory function and the function of
sebagaimana dimaksud dapat dilaksanakan dengan efektif, maka advising as intended to be implemented effectively, the Board of
Dewan Komisaris bertugas pula: Commissioners is also:
1. Memberikan pendapat dan nasihat kepada Direksi tentang 1. Provide opinions and advice to management about
penentuan visi, misi, budaya, dan nilai-nilai Bank. determining the Bank’s vision, mission, culture and values.
2. Melakukan kajian dan memberikan pendapat tentang strategi 2. Conduct studies and provide opinions on business strategies
usaha yang diterapkan Bank. applied by the Bank.
3. Melakukan penilaian, memberikan pendapat dan nasihat 3. Conduct assessments, give opinions and advice on human
atas sistem pengelolaan sumber daya manusia. Dalam resource management systems. In carrying out this task the
melaksanakan tugas ini Dewan Komisaris dibantu oleh Komite Board of Commissioners is assisted by the Remuneration and
Remunerasi dan Nominasi. Nomination Committee.
4. Melakukan penilaian, memberikan pendapat serta nasihat 4. Conduct an assessment, provide opinions and advice on the
atas sistem pengendalian risiko. Dalam melaksanakan tugas risk control system. In carrying out this task the Board of
ini Dewan Komisaris dibantu oleh Komite Pemantau Risiko. Commissioners is assisted by the Risk Monitoring Committee.
5. Melakukan penilaian, memberikan pendapat serta nasihat 5. Conduct an assessment, give opinions and advice on the
atas Rancangan Business Plan dan penjabarannya kedalam Business Plan Design and elaborate it into the Bank’s Annual
Rencana Kerja dan Anggaran Tahunan Bank (RKAP). Work Plan and Budget (RKAP).
6. Memberikan persetujuan atas rancangan keputusan-keputusan 6. Approve the design of strategic business decisions or policies
bisnis strategis atau kebijakan yang memenuhi perundang- that meet legislation, the Articles of Association and GMS
undangan, Anggaran Dasar dan keputusan RUPS dan prudential Decisions and prudential banking practices including a
banking practice termasuk komitmen untuk menghindari segala commitment to avoid any form of conflict of interest.
bentuk benturan kepentingan (conflict of interest).
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Tata Kelola Perusahaan
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7. Melakukan penilaian atas laporan auditor internal maupun 7. Assess the internal and external auditor’s reports and provide
eksternal dan memberikan nasihat kepada Direksi atas hal- advice to the Board of Directors on matters that need to
hal yang perlu ditindaklanjuti. Dalam melaksanakan tugasnya be followed up. In carrying out its duties the Board of
Dewan Komisaris dibantu oleh Komite Audit. Commissioners is assisted by the Audit Committee.
8. Melakukan pengawasan secara periodik atas pelaksanaan 8. Periodically supervise the implementation of the RKAP and
RKAP dan memberikan pendapat/persetujuan atas perubahan provide opinions/approvals for changes to the RKAP in
RKAP sesuai dengan ketentuan berlaku. accordance with applicable regulations.
9. Menyampaikan laporan pengawasan kepada Otoritas dan 9. Submit a supervisory report to the Authority and Shareholders.
Pemegang Saham.
10. Melakukan pengawasan atas mutu pelayanan Bank kepada 10. Supervise the quality of Bank services to customers and
nasabah dan memberikan nasihat yang diperlukan kepada Direksi. provide necessary advice to the Directors.
11. Melakukan penilaian, memberikan pendapat serta nasihat 11. Conduct an assessment, provide opinions and advice on the
atas penerapan manajemen risiko yang mencakup pula implementation of risk management which also includes
hal-hal yang terkait dengan pengendalian fraud. matters relating to fraud control.
12. Menyusun program kerja Dewan Komisaris yang di dalamnya 12. Compile the work program of the Board of Commissioners
termasuk program Komite-komite penunjang Dewan which includes the program of the supporting committees of
Komisaris. the Board of Commissioners.
Tugas dan Tanggung Jawab Komisaris Utama Duties and Responsibilities of
the President Commissioner
Dalam rangka pelaksanaan kegiatan Komisaris Utama, maka In order to carry out the activities of the President Commissioner, the
Komisaris Utama mempunyai tugas serta tanggung jawab: President Commissioner has the following duties and responsibilities:
1. Melakukan pemanggilan rapat Dewan Komisaris secara tertulis 1. Call for a meeting of the Board of Commissioners in writing
yang disampaikan kepada seluruh anggota Dewan Komisaris which is delivered to all members of the Board of Commissioners
dengan mencantumkan acara, tanggal, waktu dan tempat rapat. by stating the agenda, date, time and place of the meeting.
2. Bertindak sebagai ketua rapat dalam rapat Dewan Komisaris. 2. Act as chairman of the Board of Commissioners meetings.
3. Memastikan pelaksanaan rapat Dewan Komisaris dan rapat 3. Ensure that the Board of Commissioners meetings and Board
Komite-komite Dewan Komisaris terlaksana termasuk of Commissioners Committee meetings are carried out,
ketertiban risalah rapat. including the orderliness of the minutes of the meetings.
4. Menerima laporan dari Komite-komite di bawah Dewan 4. Receive reports from Committees under the Board of
Komisaris. Commissioners.
Hak dan Wewenang Dewan Komisaris Rights and Authority of
The Board of Commissioners
Hak dan wewenang Dewan Komisaris telah diatur dalam The rights and authorities of the Board of Commissioners have
Pedoman dan Tata Tertib Kerja Dewan Komisaris. Adapun hak been set out in the Guidelines and Working Code of the Board
dan wewenang Dewan Komisaris adalah sebagai berikut: of Commissioners. The rights and authorities of the Board of
Commissioners are as follows:
1. Dewan Komisaris berwenang memberikan persetujuan 1. The Board of Commissioners has the authority to provide
tertulis atas Keputusan Direksi untuk tindakan-tindakan written approval for Decisions of Board of Directors for the
sebagai berikut: following actions:
a. Melepaskan atau menjual barang tidak bergerak milik a. Releasing or selling immovable property of the Company
Perseroan yang melebihi jumlah tertentu yang ditetapkan that exceeds a certain amount stipulated by the Board of
oleh Dewan Komisaris. Commissioners.
b. Mengadakan kontrak manajemen yang berlaku untuk b. Holding management contracts that are valid for more
jangka waktu lebih dari 3 (tiga) tahun. than 3 (three) years.
c. Menetapkan struktur organisasi 1 (satu) tingkat di bawah c. Establishing the organizational structure 1 (one) level
Direksi. below the Board of Directors.
d. Perbuatan untuk mengalihkan termasuk menjual, melepaskan d. Acts to transfer include selling, giving up the right to
hak untuk menagih dan/atau tidak menagih lagi atas: collect and/or to not collect:
- Piutang pokok yang telah hapus buku dalam rangka - Principal receivables which have been written off in
penyelesaian kredit, baik untuk sebagian maupun the context of credit settlement, both in part and in
keseluruhan. whole.
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- Selisih antara nilai pokok macet yang telah dihapus - The difference between the default value that has
buku dengan nilai pengalihan termasuk penjualan been deleted in the book and the value of the transfer
atau dengan nilai pelepasan hak. including sales or the value of the disposal of rights.
Dilaksanakan berdasarkan kebijakan Direksi yang telah Implemented based on the policies of the Board of
disetujui Dewan Komisaris dan dalam jumlah plafon Directors that have been approved by the Board of
(limit) hapus tagih yang telah ditetapkan RUPS yang akan Commissioners and in the amount of the write-off limit set
tetap berlaku sampai dengan adanya penetapan plafon by the GMS that will remain valid until the establishment
(limit) baru oleh RUPS. of a new limit by the GMS.
e. Mendirikan anak perusahaan dan/atau perusahaan e. Establishing a subsidiary and/or joint venture company.
patungan.
f. Melakukan penyertaan modal pada perusahaan lain. f. Make equity participation in other companies.
g. Melepaskan penyertaan modal pada anak perusahaan g. Releasing equity participation in subsidiaries and/or joint
dan/atau perusahaan patungan. ventures.
h. Melakukan penggabungan, pengambilalihan atau h. Carry out merger, acquisition or dissolution of subsidiaries
pembubaran anak perusahaan dan/atau perusahaan and/or joint ventures.
patungan.
i. Persetujuan atas setiap Rencana Kerja dan Rencana i. Approval of each Work Plan and Business Plan and any
Bisnis dan setiap perubahan terhadap Rencana Kerja dan changes to the Work Plan and Business Plan.
Rencana Bisnis.
j. Menerbitkan obligasi atau surat utang lainnya. j. Issue bonds or other debt securities.
k. Perbuatan hukum untuk menjadikan jaminan hutang sampai k. Legal actions to make debt guarantees up to the value of
dengan nilai 50% (lima puluh persen) dari jumlah kekayaan 50% (fifty percent) of the total net assets of the Company,
bersih Perseroan, baik dalam satu transaksi atau lebih, baik whether in one or more transactions, whether related to
yang berkaitan satu sama lain maupun tidak dalam satu one another or not in one financial year, outside of daily
tahun buku, diluar kegiatan usaha sehari-hari Perseroan. business activities of the Company.
l. Mengikat Perseroan sebagai penjamin (borg). l. Binding the Company as guarantor (borg).
m. Mengadakan perjanjian dengan pihak ketiga dengan m. Establishing an agreement with a third party with a
nilai kontrak lebih dari 25% (dua puluh lima persen) dari contract value of more than 25% of the total capital of
jumlah modal Perseroan. the Company.
n. Mengajukan gugatan perdata dan ikut serta dalam proses n. Submitting a civil suit and participating in the litigation
litigasi ataupun melakukan proses arbitrase. process or conducting an arbitration process.
2. Setiap Komisaris, baik secara bersama-sama maupun sendiri- 2. Each Commissioner, both jointly and individually in the
sendiri dalam jam kerja kantor Bank berhak memasuki working hours of the Bank office has the right to enter
bangunan-bangunan dan halaman-halaman atau tempat buildings and yards or other places that are used or controlled
lainnya yang dipergunakan atau yang dikuasai oleh Bank dan by the Bank and have the right to examine books, letters
berhak memeriksa buku-buku, surat-surat bukti, persediaan of evidence, inventory - goods, checking and matching
barang-barang, memeriksa dan mencocokkan keadaan uang the conditions of cash for verification purposes and other
kas untuk keperluan verifikasi dan lain-lain surat berharga serta securities and knowing all actions taken by the Board of
mengetahui segala tindakan yang telah dijalankan oleh Direksi. Directors.
3. Tindakan dalam hal sebagaimana disebutkan di atas harus 3. Actions in the above matters must be carried out in the
dijalankan dalam kapasitas sebagai Dewan Komisaris dan capacity of the Board of Commissioners and must be reported
wajib dilaporkan dalam rapat Dewan Komisaris tentang at the Board of Commissioners’ meeting regarding these
tindakan-tindakan tersebut. actions.
4. Jika dianggap perlu, Dewan Komisaris berhak meminta 4. If deemed necessary, the Board of Commissioners has the
bantuan tenaga ahli dalam melaksanakan tugasnya untuk right to request assistance from experts in carrying out their
jangka waktu terbatas dengan beban Bank. duties for a limited period of time with the Bank’s expenses.
5. Setiap Komisaris berhak meminta penjelasan tentang 5. Each Commissioner has the right to ask for an explanation of
segala hal kepada Direksi maupun kepada seluruh jajaran all matters to the Board of Directors and to all the subordinates
dibawahnya dan Direksi wajib memberikan penjelasan. and the Board of Directors must provide an explanation.
6. Setiap Komisaris berhak untuk menghadiri rapat-rapat yang 6. Each Commissioner has the right to attend meetings held by
diselenggarakan oleh Direksi atau unit-unit di bawahnya the Board of Directors or the units below without participating
tanpa ikut memberikan keputusan. in making a decision.
7. Dewan Komisaris dengan suara terbanyak setiap waktu 7. The Board of Commissioners with the most votes at any time
berhak memberhentikan untuk sementara waktu seorang has the right to temporarily dismiss one or more members of the
atau lebih anggota Direksi, apabila mereka terbukti bertindak Board of Directors, if they are proven to act in contravention of
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Tata Kelola Perusahaan
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bertentangan dengan Anggaran Dasar atau terbukti melalaikan the Articles of Association or are proven to have neglected their
kewajibannya atau terdapat alasan mendesak bagi Bank. obligations or there are urgent reasons for the Bank.
8. Pemberhentian sementara tersebut harus diberitahukan 8. The temporary termination must be notified in writing to
secara tertulis kepada yang bersangkutan disertai alasan yang the person concerned along with the reason that causes the
menyebabkan tindakan itu. action.
9. Dalam waktu 30 (tiga puluh) hari setelah tanggal 9. Within 30 (thirty) days after the date of the temporary
pemberhentian sementara itu, Dewan Komisaris termination, the Board of Commissioners is obliged to hold a
diwajibkan untuk menyelenggarakan RUPS yang akan GMS which will decide whether the member of the Board of
memutuskan apakah anggota Direksi yang bersangkutan Directors concerned will be terminated onward or returned to
akan diberhentikan seterusnya atau dikembalikan his/her position, where the concerned is given the opportunity
kepada kedudukannya, dimana yang bersangkutan diberi to present himself/herself in defense.
kesempatan untuk hadir membela diri.
Masa Jabatan Dewan Komisaris The Position of the Board of Commissioners
Para anggota Dewan Komisaris diangkat untuk jangka waktu terhitung Members of the Board of Commissioners are appointed for the
sejak ditutupnya RUPS yang mengangkatnya atau ditetapkan lain period of the GMS that appoints the members or otherwise
oleh RUPS dan berakhir pada penutupan RUPS Tahunan yang ke 3 determined by the GMS and ended at the closing of the 3rd
(tiga) sejak pengangkatannya, dengan tidak mengurangi hak dari (three) Annual GMS since their appointment, without reducing
RUPS untuk sewaktu waktu dapat memberhentikan para anggota the right of the GMS to at any time be able to dismiss members
Dewan Komisaris sebelum masa jabatannya berakhir dengan of the Board of Commissioners before their term of office ends
menyebutkan alasannya. Pemberhentian demikian berlaku sejak by stating the reason. Such termination is effective from the
penutupan RUPS tersebut, kecuali apabila ditentukan lain oleh RUPS. closing of the GMS, unless otherwise determined by the GMS.
Setelah masa jabatannya berakhir anggota Dewan Komisaris tersebut After the term of office has expired, the member of the Board of
dapat diangkat kembali untuk satu kali masa jabatan, kecuali apabila Commissioners can be reappointed for one term of office, unless
ditentukan lain oleh RUPS. otherwise determined by the GMS.
Kriteria Anggota Dewan Komisaris Criteria of the Board of Commissioners
Kriteria bagi anggota Dewan Komisaris Bank Mandiri Taspen Bank Mandiri Taspen has compiled criteria for members of the
mengacu pada beberapa regulasi yaitu Undang-Undang Perusahaan Board of Commissioners based on several regulations such as
Terbatas No. 40 tahun 2007 tentang Perseroan Terbatas, POJK Limited Liability Company Law No. 40 of 2007 concerning Limited
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank Liability Companies, OJK Regulation No. 55/POJK.03/2016
Umum dan SEOJK No. 13/SEOJK.03/2017 tanggal 17 Maret 2017 concerning Implementation of Governance for Commercial Banks
perihal Penerapan Tata Kelola bagi Bank Umum. Seorang yang akan and OJK Circular Letter No. 13/SEOJK.03/2017 dated March
diangkat menjadi anggota Dewan Komisaris berkewarganegaraan 17, 2017 concerning Implementation of Governance for
Indonesia serta harus telah mendapatkan predikat lulus uji Commercial Banks. A person who will be appointed as a member
kemampuan dan kepatutan dari OJK. Pengangkatan anggota of the Board of Commissioners of the Company is a citizen of the
Dewan Komisaris dengan memperhatikan rekomendasi Komite Republic of Indonesia and must have received the title of passing
Remunerasi dan Nominasi dengan mempertimbangkan integritas, the fit and proper test from the Financial Services Authority.
kompetensi, profesionalisme, dan reputasi keuangan. Appointment of members of the Board of Commissioners takes
into account the recommendations of the Remuneration and
Nomination Committee by considering integrity, competence,
professionalism and financial reputation.
Dalam rangka memenuhi integritas, seorang calon anggota In order to fulfill integrity, a candidate member of the Board of
Dewan Komisaris wajib memiliki: Commissioners must have:
1. Akhlak dan moral yang baik. 1. Good behavior and morals.
2. Komitmen untuk mematuhi peraturan perundang-undangan 2. Commitment to comply with applicable laws and regulations.
yang berlaku.
3. Komitmen yang tinggi terhadap supervisi dan operasional 3. High commitment to sound supervision and operations of the
Bank yang sehat. Bank, and
4. Tidak termasuk dalam daftar yang tidak lulus. 4. Not included in the list of non-graduates.
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Dari segi kompetensi, seorang calon anggota Dewan Komisaris In terms of competence, a candidate member of the Board of
wajib memiliki: Commissioners must have:
1. Pengetahuan yang memadai di bidang perbankan dan relevan 1. Adequate knowledge in the banking sector and relevant to
dengan jabatannya. their position.
2. Pengalaman dan keahlian di bidang perbankan dan/atau 2. Experience and expertise in banking and/or finance, and
bidang keuangan.
3. Kemampuan untuk melakukan pengelolaan strategis dalam 3. Ability to carry out strategic management in the framework of
rangka pengembangan Bank yang sehat. developing a sound Bank.
Selain itu, seorang calon anggota Dewan Komisaris juga harus In addition, a candidate member of the Board of Commissioners
memenuhi persyaratan sebagai berikut: must also meet the following requirements:
1. Cakap melakukan perbuatan hukum. 1. Able to do legal actions.
2. Tidak pernah dinyatakan pailit dan tidak pernah menjadi 2. Never been declared bankrupt and have never been a
Komisaris atau Direksi yang dinyatakan bersalah menyebabkan Commissioner or Board of Directors who were found guilty
suatu Perseroan dinyatakan pailit berdasarkan ketetapan of causing a Company to be declared bankrupt based on the
pengadilan dalam waktu 5 (lima) tahun terakhir sebelum provisions of the court within the last 5 (five) years prior to the
tanggal pengajuan permohonan. date of filing the application.
3. Tidak pernah melakukan tindakan tercela di bidang perbankan, 3. Never commit disgraceful actions in the banking, financial,
keuangan, dan usaha lainnya, tidak pernah dihukum karena and other businesses, have never been convicted of a criminal
terbukti melakukan tindak pidana kejahatan, dan tidak offense, and are not in the period of imposition of sanctions
sedang dalam masa pengenaan sanksi untuk dilarang menjadi to be prohibited from being a management of the Bank and/
pengurus Bank dan/atau BPR sebagaimana diatur dalam or BPR as stipulated in the provisions on ability assessment
ketentuan penilaian kemampuan dan kepatutan (fit and proper of fit and proper test determined by the Financial Services
test) yang ditetapkan oleh Otoritas Jasa Keuangan. Authority.
4. Tidak merangkap jabatan sebagai anggota Dewan Komisaris, 4. Do not hold concurrent positions as a member of the Board
Direksi atau Pejabat Eksekutif pada lembaga perbankan, of Commissioners, Directors or Executive Officers in other
perusahaan atau Lembaga lain melebihi yang diperkenankan banking institutions, companies or institutions that exceed
dalam ketentuan yang berlaku. those permitted in the applicable provisions, and
5. Tidak memiliki saham melebihi 25% (dua puluh lima persen) 5. Do not have shares in excess of 25% of paid up capital in
dari modal disetor pada suatu perusahaan lain secara another company individually or together.
sendiri-sendiri atau bersama-sama.
Pedoman dan Tata Tertib Kerja Guidelines and Working Code of
Dewan Komisaris the Board of Commissioners
Dalam menjalankan tugas dan tanggung jawabnya In carrying out its duties and responsibilities, the Board of
Dewan Komisaris mengacu pada Pedoman dan Tata Tertib Commissioners referred to the Board of Commissioners Guidelines
Dewan Komisaris berdasarkan Surat Keputusan Dewan Komisaris and Code of Conduct based on the Decree of the Board of
No. KEP.DEKOM/009/X/2021 tentang Penyempurnaan Pedoman Commissioners No. KEP.DEKOM/009/IX/2021 concerning the
dan Tata Tertib Kerja Dewan Komisaris PT Bank Mandiri Taspen Improvement of the Work Guidelines and Code of Conduct for
yang disahkan tanggal 16 September 2021. Adapun Pedoman the Board of Commissioners of PT Bank Mandiri Taspen which was
dan Tata Tertib Kerja Dewan Komisaris mengatur mengenai ratified on September 16, 2021. The Board of Commissioners’ Work
hal-hal sebagai berikut: Guidelines and Regulations are reviewed periodically. The Charter
of the Board of Commissioners regulated the following matters:
BAB I : Ketentuan Umum CHAPTER I : General Provisions
BAB II : Tugas, Kewajiban, Hak, dan Wewenang Dewan CHAPTER II : Duties, Obligations, Rights and Authorities of
Komisaris the Board of Commissioners
BAB III : Lembaga Penunjang CHAPTER III : Supporting Institutions
BAB IV : Rapat Dewan Komisaris CHAPTER IV : Meeting of Board of Commissioners
BAB V : Pembagian Tugas CHAPTER V : Division of tasks
BAB VI : Perubahan CHAPTER VI : Amendment
BAB VII : Lain-lain CHAPTER VII : Miscellaneous
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Tata Kelola Perusahaan
Corporate Governance
Pembidangan Tugas Pengawasan Dewan Board of Commissioners’ Supervision Duties
Komisaris
Adapun pembidangan tugas pengawasan Dewan Komisaris The supervisory duties of the Board of Commissioners are as
sebagai berikut. follows.
Tabel Pembidangan Tugas Dewan Komisaris
Table of Duties of the Board of Commissioners
Nama Jabatan Bidang Tugas
Name Position Task Field
Mustaslimah Komisaris Utama - Melaksanakan tugas-tugas Komisaris sesuai dengan Undang-Undang dan Anggaran Dasar
President Commissioner Perseroan
- Bertanggung jawab untuk memimpin seluruh Komisaris dan Komisaris Independen.
- Menjadi anggota Komite Remunerasi dan Nominasi
- Carry out the duties of the Commissioner in accordance with the Law and the Company’s
Articles of Association
- Responsible for leading all Commissioners and Independent Commissioners.
- Become a member of the Remuneration and Nomination Committee
Hendrika Nora Osloi Komisaris - Melaksanakan tugas-tugas Komisaris sesuai dengan Undang-Undang dan Anggaran Dasar
Sinaga Commissioner Perseroan
- Menjadi Anggota Komite Remunerasi dan Nominasi
- Carry out the duties of the Commissioner in accordance with the Law and the Company’s
Articles of Association
- Become a member of the Remuneration and Nomination Committee
Suhajar Diantoro* Komisaris - Dalam proses uji kemampuan dan kepatutan di OJK sehingga belum bisa bertindak dan
Commissioner memberikan keputusan dalam jabatan sebagai anggota Dewan Komisaris.
- In the process of fit and proper test at OJK, he is unable to act and make decisions in his
position as a member of the Board of Commissioners.
Boedi Armanto Komisaris Independen - Melaksanakan tugas-tugas Komisaris sesuai dengan Undang-Undang dan Anggaran Dasar
Independent Perseroan
Commissioner - Mengawasi bidang audit dan risiko dengan menjadi Ketua Komite Audit dan Ketua Komite
Pemantau Risiko serta menjadi Anggota Komite Remunerasi dan Nominasi
- Carry out the duties of the Commissioner in accordance with the Law and the Company’s
Articles of Association
- Supervise the audit field by becoming the Chairman of the Audit Committee as well as
a Member of the Risk Monitoring Committee and Member of the Remuneration and
Nomination Committee
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif menjabat setelah lulus fit & proper dari OJK.
*) Appointed based on the decision of the Annual General Meeting of Shareholders on June 27, 2023, the transfer of duties from Independent Commissioner to Commissioner was
established through the Shareholders’ Circular Resolution dated June 27, 2024, and became effective after passing the fit and proper test from the Financial Services Authority (OJK).
Kebijakan Rangkap Jabatan Dewan Komisaris Policy of Board of Commissioners’ Concurrent
Positions
Anggota Dewan Komisaris di Bank Mandiri Taspen diperkenankan Members of the Board of Commissioners at Bank Mandiri Taspen
untuk memiliki rangkap jabatan sepanjang memenuhi ketentuan are permitted to have concurrent positions as long as they meet
yang berlaku. Kebijakan rangkap jabatan di Bank Mandiri the applicable provisions. The dual position policy at Bank Mandiri
Taspen mengacu pada aturan mengenai rangkap jabatan Dewan Taspen refers to the rules regarding dual positions on the Board
Komisaris sesuai dengan Peraturan Otoritas Jasa Keuangan of Commissioners in accordance with Financial Services Authority
Nomor 17 Tahun 2023 yang mensyaratkan anggota Dewan Regulation Number 17 of 2023 which requires that members of
Komisaris hanya dapat merangkap jabatan sebagai anggota the Board of Commissioners can only hold concurrent positions as
Dewan Komisaris, Direksi, atau pejabat eksekutif pada 1 (satu) members of the Board of Commissioners, Directors or executive
lembaga/perusahaan bukan lembaga keuangan. Dewan Komisaris officers at 1 (one) institution /company is not a financial institution.
telah mengungkapkan jabatan rangkap yang dimilikinya, jabatan The Board of Commissioners has disclosed the dual positions it
rangkap Dewan Komisaris dapat dilihat pada tabel di bawah ini. holds, the dual positions of the Board of Commissioners can be
seen in the table below.
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Tabel Rangkap Jabatan Dewan Komisaris
Table of Concurrent positions of the Board of Commissioners
Jabatan pada Perusahaan/ Nama Perusahaan/
Nama Jabatan Instansi Lain Instansi Lain
Name Position
Position in Other Companies/Agencies Company Name/ Other Institution
Mustaslimah Komisaris Utama - -
President Commissioner
Hendrika Nora Osloi Komisaris Asisten Deputi Bidang Jasa Asuransi dan Dana Kementerian Badan Usaha Milik Negara
Sinaga Commissioner Pensiun Ministry of State-Owned Enterprises
Assistant Deputy for Insurance Services and
Pension Funds
Suhajar Diantoro* Komisaris Plt. Rektor Institut Pemerintahan Dalam Negeri
Commissioner Acting Rector Institute of Homeland Government
Boedi Armanto Komisaris Independen - -
Independent
Commissioner
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK.
*) Appointed based on the decision of the Annual General Meeting of Shareholders on June 27, 2023, the transfer of duties from Independent Commissioner to Commissioner
was established through the Shareholders’ Circular Resolution dated June 27, 2024, and became effective after passing the fit and proper test from the Financial Services
Authority (OJK).
Pengelolaan Benturan Kepentingan Dewan Board of Commissioners Management Conflict
Komisaris of Interest
1. Setiap Komisaris berkewajiban menjaga dan melindungi 1. Each Commissioner is obliged to safeguard and protect all
segala informasi yang menjadi kerahasiaan Bank dan tidak information that becomes the Bank’s confidentiality and does
mengungkapkannya kepada pihak ketiga tanpa kuasa dari not disclose it to third parties without authorization from the
Dewan Komisaris, demikian pula hasil kebijakan/keputusan Board of Commissioners, as well as the results of the Board of
rapat internal Dewan Komisaris dan Komlte di bawah Commissioners internal policy/decision and Committee under
Dewan Komisaris dan hal-hal lain yang patut dirahasiakan the Board of Commissioners and other matters that must be
berdasarkan peraturan perundang-undangan yang berlaku. kept confidential under current regulation.
2. Selama belum ditetapkan sebagai informasi atau fakta 2. As long as it has not been determined as open information or
yang terbuka atau selama belum diumumkan oleh facts or as long as it has not been announced by the Board of
Dewan Komisaris, semua pihak yang terlibat wajib untuk Commissioners, all parties involved were required to keep the
merahasiakan informasi tersebut. information confidential.
3. Setiap anggota Dewan Komisaris berkewajiban: 3. Each member of the Board of Commissioners is obliged:
a. Mengungkapkan kepemilikan sahamnya yang mencapai a. To disclose their share ownership reaching 5% (five
5% (lima persen) atau lebih, baik pada Bank yang percent) or more, both at the relevant Bank and other
bersangkutan maupun bank dan perusahaan lain banks and companies domiciled at home and abroad, as
yang berkedudukan di dalam dan di luar negeri, serta well as financial relations and family relationships with
hubungan keuangan serta hubungan keluarga dengan other members of the Board of Commissioners, members
anggota Dewan Komisaris lainnya, anggota Direksi dan/ of the Board of Directors and/or Bank Controlling
atau Pemegang Saham Pengendali Bank. Shareholders.
b. Tidak memanfaatkan Bank untuk kepentingan pribadinya, b. Not to utilize the Bank for personal interests, including for
termasuk untuk kepentingan keluarga dan/atau pihak pihak the benefit of the family and/or other parties which harm
lain yang merugikan atau mengurangi keuntungan Bank. or reduce the Bank’s profits.
c. Tidak mengambil dan/atau menerima keuntungan pribadi c. Not to take and/or receive personal benefits from the
dari Bank selain remunerasi dan fasilitas lainnya yang Bank other than the remuneration and other facilities
ditetapkan RUPS sesuai dengan ketentuan yang berlaku. stipulated by the GMS in accordance with the applicable
provisions.
d. Mengungkapkan remunerasi dan fasilitas yang diterima d. Disclose the remuneration and facilities received in the
dalam Laporan Tata Kelola Perusahaan yang Baik (Good Good Corporate Governance Report).
Corporate Governance).
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Tata Kelola Perusahaan
Corporate Governance
4. Setiap Komisaris dilarang menggunakan informasi Bank untuk 4. Every Board of Commissioners is prohibited from using Bank
kepentingan pribadi yang dapat menimbulkan benturan information for personal interests which can cause conflicts of
kepentingan baik secara langsung maupun tidak langsung. interest both directly and indirectly.
5. Setiap Komisaris dilarang terlibat dalam pengambilan 5. Every Board of Commissioners is being involved in decision-
keputusan kegiatan operasional atau melakukan intervensi making on operational activities or intervening in banking
terhadap transaksi-transaksi operasional perbankan operational transactions based on current laws and
berdasarkan peraturan perundang-undangan dan ketentuan regulations.
yang berlaku.
6. Setiap Komisaris dilarang menjadi sponsor rekanan Bank, 6. Each Board of Commissioners is prohibited from becoming a
calon nasabah atau nasabah Bank yang dapat menimbulkan partner sponsor of the Bank, a prospective customer or a Bank
benturan kepentingan. customer that can cause a conflict of interest.
7. Setiap Komisaris dilarang merekomendasikan seseorang 7. Each Commissioner is prohibited from recommending
untuk menjadi pejabat Bank, diluar ketentuan yang berlaku. someone to become a Bank official, outside the applicable
provisions.
8. Setiap Dewan Komisaris dilarang memanfaatkan Bank untuk 8. Every Board of Commissioners is prohibited from utilizing
kepentingan pribadi, keluarga, perusahaan atau kelompok the Bank for their personal, family, company or business
usahanya dengan cara yang bertentangan dengan peraturan group interests in a manner that is contrary to the laws and
perundang-undangan dan kewajaran dibidang perbankan. regulations and arm’s length in the banking sector.
9. Pencatatan administrasi, dokumentasi dan pengungkapan 9. Administrative records, documentation and disclosure of
benturan kepentingan dengan menuangkan dalam Surat conflicts of interest by stating in the Annual Statement Letter.
Pernyataan Tahunan.
Komisaris Independen Independent Commissioner
Berdasarkan komposisi Dewan Komisaris per 31 Desember 2024, Per December 31, 2024, based on the composition of the Board
Bank Mandiri Taspen memiliki 4 (empat) orang anggota Dewan of Commissioners, Bank Mandiri Taspen has 4 (four) members
Komisaris yang terdiri dari 1 (satu) orang Komisaris Independen on its Board of Commissioners, consisting of 1 (one) Independent
dan 3 (tiga) orang Komisaris non independen dengan 1 (satu) Commissioner and 3 (three) non-independent Commissioners, with
orang Komisaris sedang dalam proses uji kemampuan dan 1 (one) Commissioner currently undergoing the fit and proper test.
kepatutan. Dengan demikian komposisi anggota Dewan Komisaris Thus the composition of the members of the Independent Board
Independen belum memenuhi ketentuan independensi Komisaris of Commissioners has fulfilled the minimum 50% independence
minimal 50% sebagaimana ditetapkan dalam ketentuan Peraturan requirement for Commissioners as stipulated in the provisions of the
Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tanggal OJK Regulation Number 33/ POJK.04/2014 dated December 8, 2014
8 Desember 2014 tentang Direksi dan Dewan Komisaris Emiten concerning Directors and Board of Commissioners of Issuers or Public
atau Perusahaan Publik serta jumlah Anggota Dewan Komisaris Companies and the number of members of the Board of Commissioners
tidak melebihi jumlah anggota Direksi. does not exceed the number of members of the Board of Directors.
Independent Commissioners contribute to honest, objective, active
and constructive discussions at Board of Commissioners meetings.
Kriteria Penentuan Komisaris Independen Criteria for Determining an Independent
Commissioner
Sebagaimana disebutkan dalam Pasal 1 angka 4 Peraturan As mentioned in Article 1 number 4 of OJK Regulation No. 33/
OJK No. 33/POJK.04/2014, Komisaris Independen adalah POJK.04/2014, Independent Commissioner is a member of the
anggota Dewan Komisaris yang berasal dari luar Emiten atau Board of Commissioners from outside the Issuer or Public Company
Perusahaan Publik dan memenuhi persyaratan sebagai Komisaris and meets the requirements as an Independent Commissioner
Independen sebagaimana dimaksud dalam Peraturan OJK. Dalam as referred to in the OJK Regulation. In the appointment of an
pengangkatan Komisaris Independen, Bank Mandiri Taspen telah Independent Commissioner, Bank Mandiri Taspen has considered
mempertimbangkan hal-hal sebagai berikut: the following:
1. Tidak memiliki hubungan keuangan, keluarga dengan 1. Has no financial, family relationships with fellow
sesama anggota Komisaris, anggota Direksi, pemegang Commissioners, members of the Board of Directors,
saham, dan/atau hubungan lain yang dapat mempengaruhi shareholders and or other relationships that may affect his or
kemampuannya untuk bertindak independen. her ability to act independently.
2. Dewan Komisaris tidak merangkap jabatan sebagai Komisaris, 2. The Board of Commissioners does not hold concurrent positions
Direksi, atau pejabat eksekutif pada Bank (Bank Umum, BPR) as Commissioners, Directors or executive officers of Banks
dan lembaga keuangan lainnya. (Commercial Banks, BPR) and other financial institutions.
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3. Telah lulus Penilaian Kemampuan dan Kepatutan 3. Has passed the Fit and Proper Test in accordance with Bank
(Fit and Proper Test) sesuai dengan ketentuan Bank Indonesia’s fit and proper test).
Indonesia tentang Penilaian dan Kemampuan dan Kepatutan
(Fit and Proper Test). 4. Chosen and appointed at the General Meeting of Shareholders
4. Dipilih dan diangkat dalam Rapat Umum Pemegang Saham through the recommendations of the Remuneration and
melalui rekomendasi Komite Remunerasi dan Nominasi. Nomination Committee.
5. Dalam waktu 5 (lima) tahun sebelum pengangkatannya 5. Within 5 (five) years prior to his/her appointment, he/she was
tidak pernah dinyatakan pailit, menjadi anggota Direksi never declared bankrupt, becoming a member of the Board
atau anggota Dewan Komisaris yang dinyatakan bersalah of Directors or the Board of Commissioners who was found
menyebabkan Perseroan dinyatakan pailit. guilty of causing the Company to be declared as bankrupt.
Pernyataan Komisaris Independen Statements of Independent Commissioners
Rapat Dewan Komisaris Board of Commissioners Meeting
Kebijakan Rapat Meeting Policy
Sesuai dengan ketentuan Pedoman dan Tata Tertib Kerja Dewan In accordance with the provisions of the Guidelines and Working
Komisaris, Rapat Dewan Komisaris terdiri dari 2 (dua) jenis, yaitu: Code of the Board of Commissioners, the Meeting of the Board of
Commissioners consists of 2 (two) types, namely:
a. Rapat Dewan Komisaris yang diadakan sekurang-kurangnya a. The Board of Commissioners’ meeting which is held at least 1
1 (satu) kali dalam 1 (satu) bulan. (one) time in 1 (one) month.
b. Rapat Gabungan Dewan Komisaris dan Direksi yang diadakan b. Joint Meeting of the Board of Commissioners and Board of
sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) bulan. Directors held at least 1 (one) time in 3 (three) months.
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan Rapat Dewan Komisaris harus sejalan dengan The meeting of the Board of Commissioners had to be in line
Anggaran Dasar Bank dan peraturan perundang-undangan yang with the Articles of Association of the Bank and the prevailing
berlaku. Pemanggilan rapat dilakukan oleh Komisaris Utama. Dalam laws and regulations. The invitation to the meeting was made
hal Komisaris Utama berhalangan, maka pemanggilan Rapat dapat by the President Commissioner. In the event that the President
dilakukan oleh anggota Dewan Komisaris lainnya yang ditunjuk oleh Commissioner was absent, the invitations for the Meeting might
Komisaris Utama. Bahan rapat dikirim secara tertulis paling lambat be made by another member of the Board of Commissioners who
3 (tiga) hari kalender sebelum pelaksanaan Rapat, atau 1 (satu) hari was appointed by the President Commissioner. Meeting materials
kalender sebelum pelaksanaan Rapat bila penyelenggaraan Rapat were sent in writing no later than 3 (three) calendar days prior
bersifat mendesak yang ditetapkan oleh Komisaris Utama. to the implementation of the Meeting, or 1 (one) calendar day
before the implementation of the Meeting if the meeting was
urgent as determined by the President Commissioner.
Rapat Dewan Komisaris sebagaimana tersebut di atas adalah sah The Board of Commissioners’ meeting as mentioned above is
dan berhak mengambil keputusan-keputusan yang mengikat valid and entitled to make binding decisions if attended by more
apabila dihadiri oleh lebih dari 1/2 (satu per dua) bagian dari jumlah than 1/2 (one-half) of the total number of Commissioners asl
seluruh Komisaris, dengan catatan risalah rapat ditandatangani long as the minutes of meeting signed by all Commissioners. A
oleh seluruh Komisaris. Seorang Komisaris dapat diwakili dalam Commissioner may only be represented in a meeting by another
rapat hanya oleh seorang Komisaris lainnya berdasarkan kuasa Commissioner based on written authorization granted specifically
tertulis yang diberikan khusus untuk keperluan itu. Kuasa for that purpose. The written outhorization of the Commissioner
tertulis Komisaris yang tidak hadir kepada Komisaris lainnya who is not present to another Commissioner shall be counted as
diperhitungkan sebagai kehadiran. Seorang Komisaris hanya attendance. A Commissioner may only receive authorization or
boleh menerima kuasa dari 1 (satu) orang Komisaris lainnya. power from 1 (one) other Commissioner.
Bahan rapat Dewan Komisaris dibuat secara tertulis dan ringkas Materials for the Board of Commissioners’ meeting are made in writing
oleh pejabat yang akan melakukan presentasi dan berisi data serta and concise by officials who will make presentation and contain data
informasi sesuai dengan materi yang akan dibahas dalam rapat. and information in accordance with the materials to be discussed
Untuk hal yang bersifat sensitif dan/atau mendesak dimungkinkan during the meeting. For sensitive and/or urgent matters, it is allowed
bahan rapat tidak dapat dibuat secara tertulis. Bahan rapat Dewan to make meeting materials not in writing. Materials of the Board of
Komisaris didistribusikan sebelumnya kepada seluruh peserta Commissioners’ meeting are distributed to all meeting participants
rapat, kecuali dalam keadaan mendesak bahan rapat disampaikan before the meeting, except in the case of urgent conditions, meeting
pada saat dilaksanakannya rapat. materials are distributed at the time of the meeting.
Keputusan rapat Dewan Komisaris diambil secara musyawarah Decisions of the meeting of the Board of Commissioners were taken
dan mufakat dari para peserta yang hadir. Dalam hal musyawarah by deliberation and consensus from the attendees. In the event that
dan mufakat tidak dapat dilaksanakan, maka keputusan diambil deliberation and consensus could not be implemented, a decision
dengan suara terbanyak (voting). Apabila jumlah suara yang shall be made by means of a majority vote (voting). If the number
setuju dan tidak setuju sama banyaknya, maka keputusan ditunda of votes agreeing and disagreeing was the same, then the decision
untuk dikaji masalahnya lebih mendalam. would be postponed to study the problem more deeply.
Rencana Rapat Internal Dewan Komisaris Board of Commissioners Internal Meeting Plan
Rencana rapat Dewan Komisaris diadakan sekurang-kurangnya Plans for meetings of the Board of Commissioners to be held at
1 (satu) kali dalam 2 (dua) bulan dengan membahas hasil laporan least 1 (one) time in 2 (two) month to discuss the results of reports
dari Komite di bawah Dewan Komisaris. from the Committees under the Board of Commissioners.
Rapat Internal Dewan Komisaris Internal Meeting of the Board of Commissioners
Sepanjang tahun 2024, agenda, tanggal dan peserta rapat Dewan Throughout 2024, the agenda, date and participants of the Board
Komisaris adalah sebagai berikut. of Commissioners Meeting are as follows.
PT Bank Mandiri Taspen
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2024 Annual Report
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Tabel Rapat Dewan Komisaris
Table of Board of Commissioners Meeting
Peserta Rapat - Peserta Rapat –
Tanggal Agenda Rapat Hadir Tidak Hadir
No
Date Meeting Agenda Meeting Participants - Meeting Participants – Not
Present Present
1 25 Januari 2024 1. Laporan Komite Audit 1. Mustaslimah -
January 25, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Komite Remunerasi dan Nominasi Sinaga
4. Lain-lain 3. Boedi Armanto
1. Audit Committee Report
2. Risiko Risk Monitoring Committee Report
3. Remuneration and Nomination Committee
Report
4. Others
2 21 Februari 2024 1. Laporan Komite Audit 1. Mustaslimah -
February 21, 2024 2. Laporan Komite Audit Mengundang Divisi SPM 2. Hendrika Nora Osloi
& Accounting Sinaga
3. Laporan Komite Pemantau Risiko 3. Boedi Armanto
4. Laporan Komite Pemantau Risiko Mengundang
Compliance
5. Lain-lain
1. Committee Report
2. Audit Committee Report Inviting the SPM &
Accounting Division
3. Risk Monitoring Committee Report
4. Risk Monitoring Committee Report Inviting
Compliance
5. Others
3 18 Maret 2024 1. Laporan Komite Audit Mengundang Divisi SPM 1. Mustaslimah -
March 18, 2024 & Accounting 2. Hendrika Nora Osloi
2. Laporan Komite Audit Mengundang Unit Sinaga
Digital Transformation 3. Boedi Armanto
3. Laporan Komite Audit Mengundang Divisi
Central Operation
4. Laporan Komite Audit
5. Laporan Komite Pemantau Risiko
6. Lain-lain
1. Audit Committee Report Inviting the SPM &
Accounting Division
2. Audit Committee Report Inviting the Digital
Transformation Unit
3. Audit Committee Report Inviting the Central
Operations Division
4. Audit Committee Report
5. Risk Monitoring Committee Report
6. Others
4 17 April 2024 1. Laporan Komite Pemantau Risiko 1. Mustaslimah -
April 17, 2024 2. Laporan Komite Audit 2. Hendrika Nora Osloi
3. Laporan Komite Remunerasi dan Nominasi Sinaga
4. Lain-lain 3. Boedi Armanto
1. Risk Monitoring Committee Report
2. Audit Committee Report
3. Remuneration and Nomination Committee
Report
5. Others
5 28 Mei 2024 1. Laporan Komite Audit 1. Mustaslimah -
May 28, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Komite Pemantau Risiko Mengundang Sinaga
Divisi Corporate Secretary & Legal 3. Boedi Armanto
4. Laporan Komite Pemantau Risiko Mengundang
Unit Kerja Digital Transformation
5. Laporan Kunjungan Cabang
6. Laporan Komite Remunerasi dan Nominasi
7. Lain-lain
1. Audit Committee Report
2. Risk Monitoring Committee Report
3. Risk Monitoring Committee Report Inviting the
Corporate Secretary & Legal Division
PT Bank Mandiri Taspen
454
Laporan Tahunan 2024
Page 457
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat - Peserta Rapat –
Tanggal Agenda Rapat Hadir Tidak Hadir
No
Date Meeting Agenda Meeting Participants - Meeting Participants – Not
Present Present
4. Transformation Risk Monitoring Committee
Report Inviting the Digital Transformation Unit
5. Branch Visit Report
6. Remuneration and Nomination Committee
Report
7. Others
6 24 Juni 2024 1. Laporan Komite Audit 1. Mustaslimah -
June 24, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Komite Remunerasi dan Nominasi Sinaga
4. Lain-lain 3. Boedi Armanto
1. Audit Committee Report
2. Risk Monitoring Committee Report
3. Remuneration and Nomination Committee
Report
5. Others
7 22 Juli 2024 1. Laporan Komite Audit 1. Mustaslimah -
July 22, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Komite Pemantau Risiko mengundang Sinaga
Divisi Compliance 3. Boedi Armanto
4. Laporan Komite Pemantau Risiko mengundang
Unit Kerja Digital Transformation
1. Audit Committee Report
2. Risk Monitoring Committee Report
3. Risk Monitoring Committee Report Inviting the
Compliance Division
4. Risk Monitoring Committee Report Inviting the
Digital Transformation Unit
8 05 Agustus 2024 1. Laporan Komite Audit Pembahasan Persetujuan 1. Mustaslimah -
August 05, 2024 Pelaporan Pidana 2. Hendrika Nora Osloi
1. Audit Committee Report on the Discussion of Sinaga
Approval for Criminal Reporting 3. Boedi Armanto
9 19 Agustus 2024 1. Laporan Komite Audit 4. Mustaslimah -
August 19, 2024 2. Laporan Komite Pemantau Risiko 5. Hendrika Nora Osloi
3. Laporan Komite Pemantau Risiko mengundang Sinaga
Divisi Compliance 6. Boedi Armanto
4. Lain-lain
1. Audit Committee Report
2. Risk Monitoring Committee Report
3. Risk Monitoring Committee Report inviting the
Compliance Division
4. Others
10 24 & 26 September 2024 1. Laporan Komite Remunerasi 1. Mustaslimah -
September 24 & 2. Laporan Komite Audit 2. Hendrika Nora Osloi
26, 2024 3. Laporan Komite Audit mengundang OECX Sinaga
4. Laporan Komite Pemantau Risiko 3. Boedi Armanto
5. Laporan Komite Pemantau Risiko mengundang
Compliance
6. Laporan Komite Pemantau Risiko mengundang
Divisi Corporate Secretary & Legal
1. Remuneration Committee Report
2. Audit Committee Report
3. Audit Committee Report Inviting OECX
4. Risk Monitoring Committee Report
5. Monitoring Committee Report Inviting
Compliance
6. Risk Monitoring Committee Report Inviting the
Corporate Secretary & Legal Division
11 29 Oktober 2024 1. Laporan Komite Audit 1. Mustaslimah -
October 29, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Kunjungan Kantor Cabang Dewan Sinaga
Komisaris 3. Boedi Armanto
4. Lain-lain
1. Audit Committee Report
2. Risk Monitoring Committee Report
3. Board of Commissioners’ Branch Office Visit
Report
4. Others
PT Bank Mandiri Taspen
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2024 Annual Report
Page 458
Peserta Rapat - Peserta Rapat –
Tanggal Agenda Rapat Hadir Tidak Hadir
No
Date Meeting Agenda Meeting Participants - Meeting Participants – Not
Present Present
12 26 November 2024 1. Laporan Komite Pemantau Risiko mengundang 1. Mustaslimah -
November 26, 2024 Unit Digital Transformation 2. Hendrika Nora Osloi
2. Laporan Komite Pemantau Risiko mengundang Sinaga
Divisi IT Planning & Development 3. Boedi Armanto
3. Laporan Komite Pemantau Risiko
4. Laporan Komite Audit
5. Lain-lain
1. Risk Monitoring Committee Report Inviting the
Digital Transformation Unit
2. Risk Monitoring Committee Report Inviting the
IT Planning & Development Divisiont
3. Risk Monitoring Committee Report
4. Audit Committee Report
5. Others
13 17 Desember 2024 1. Laporan Komite Remunerasi dan Nominasi 1. Mustaslimah -
December 17, 2024 2. Laporan Komite Pemantau Risiko 2. Hendrika Nora Osloi
3. Laporan Komite Audit Sinaga
1. Remuneration and Nomination Committee Report 3. Boedi Armanto
2. Risk Monitoring Committee Report
3. Audit Committee Report
Rencana Rapat Gabungan Dewan Komisaris Dengan Plans for Joint Meetings of the Board of
Direksi Commissioners with the Directors
Rapat Gabungan Dewan Komisaris mengundang Direksi Joint meetings of the Board of Commissioners inviting the
direncanakan sekurang-kurangnya 1 (satu) kali dalam 4 (empat) Directors are planned at least 1 (one) time in 4 (four) months.
bulan.
Rapat Gabungan Dewan Komisaris Dengan Direksi Joint Meeting of the Board of Commissioners with
the Board of Directors
Sepanjang tahun 2024, agenda, tanggal dan peserta Rapat Throughout 2024, the agenda, date and participants of the
Gabungan Dewan Komisaris dengan Direksi adalah sebagai Joint Meeting of the Board of Commissioners with the Board of
berikut. Directors are as follows.
Tabel Rapat Gabungan Dewan Komisaris dengan Direksi
Table of Joint Meetings of the Board of Commissioners with the Board of Directors
Peserta Rapat
Peserta Rapat (Direksi)
Tanggal Agenda (Dewan Komisaris)
No Meeting Participants (Board
Date Agenda Meeting Participants (Board
of Directors)
of Commissioners)
1 16 April 2024 1. Kinerja & Pencapaian Bank Maret 2024 1. Mustaslimah 1. Elmamber P. Sinaga
April 16, 2024 dan Tanggapan atas Arahan PT Taspen 2. Hendrika Nora Osloi Sinaga 2. Maswar Purnama
(Persero) 3. Boedi Armanto 3. Judhi Budi Wirjanto
1. Performance & Achievements of the
Bank in March 2024 and Response to PT
Taspen (Persero) Directives
2 24 Juni 2024 1. Persetujuan Revisi Rencana Bisnis Bank 1. Mustaslimah 1. Elmamber P. Sinaga
June 24, 2024 (RBB) PT Bank Mandiri Taspen atas 2. Hendrika Nora Osloi Sinaga 2. Maswar Purnama
Kinerja Tahun 2024-2025 3. Boedi Armanto 3. Widi Nugroho
1. Approval of the Revised Bank Business
Plan (RBB) for PT Bank Mandiri Taspen
for the 2024-2025 Performance Period
3 08 Oktober 2024 1. Update Kinerja & Prognosa 2024 1. Mustaslimah 1. Elmamber P. Sinaga
October 08, 2024 2. Usulan Persetujuan Rencana Kerja dan 2. Hendrika Nora Osloi Sinaga 2. Maswar Purnama
Anggaran Perusahaan (RKAP) PT.Bank 3. Boedi Armanto 3. Widi Nugroho
Mandiri Taspen Tahun 2025 4. Putu Apriyanto
1. Performance Update & 2024 Prognosa
2. Proposal for Approval of the Corporate
Work Plan and Budget (RKAP) for PT Bank
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 459
Tata Kelola Perusahaan
Corporate Governance
Peserta Rapat
Peserta Rapat (Direksi)
Tanggal Agenda (Dewan Komisaris)
No Meeting Participants (Board
Date Agenda Meeting Participants (Board
of Directors)
of Commissioners)
4 25-26 November 2024 1. Tanggapan atas Persetujuan Usulan 1. Mustaslimah 1. Elmamber P. Sinaga
November 25-26, 2024 Rencana Bisnis Bank (RBB) PT Bank 2. Hendrika Nora Osloi Sinaga 2. Maswar Purnama
Mandiri Taspen Tahun 2025 – 2027 3. Boedi Armanto 3. Widi Nugroho
2. Tanggapan atas Persetujuan Usulan 4. Putu Apriyanto
Rencana Aksi Keuangan Berkelanjutan 5. Resi Lora
(RAKB) PT Bank Mandiri Taspen Tahun
2025-2029
1. Response to the Approval of the
Proposed Bank Business Plan (RBB) for
PT Bank Mandiri Taspen for 2025–2027
2. Response to the Approval of the
Proposed Sustainable Financial Action
Plan (RAKB) for PT Bank Mandiri Taspen
for 2025–2029
Frekuensi dan Kehadiran Rapat Dewan Komisaris Frequency and Attendance of Board of
Commissioners’ Meetings
Selama tahun 2024, Dewan Komisaris telah melaksanakan During 2024, the Board of Commissioners held 13 (thirteen)
rapat internal sebanyak 13 (tiga belas) kali dan rapat gabungan internal meetings and 4 (four) joint meetings between the Board
Dewan Komisaris bersama Direksi sebanyak 4 (empat) kali. of Commissioners and the Board of Directors. The frequency and
Adapun frekuensi dan kehadiran masing-masing anggota Dewan presence of each member of the Board of Commissioners is as
Komisaris adalah sebagai berikut. follows
Tabel Frekuensi dan Kehadiran Rapat Dewan Komisaris
Table of Frequency and Attendance of Board of Commissioners Meeting
Rapat Gabungan Dewan Komisaris
Rapat Dewan Komisaris dengan Direksi
Board of Commissioners Meeting Joint Meeting of the Board of
Commissioners and the Board of Directors
Nama Jabatan Jumlah dan Persentasi Kehadiran Jumlah dan Persentase Kehadiran
Name Position Number and Percentage of Attendance Number and Percentage of Attendance
Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Persentase Rapat Kehadiran Persentase
Number of Number of Percentage Number of Number of Percentage
Meetings Attendance Meetings Attendance
Komisaris Utama
Mustaslimah 13 13 100 4 4 100
President Commissioner
Hendrika Nora Osloi Komisaris
13 13 100 4 4 100
Sinaga Commissioner
Komisaris Independen
Boedi Armanto Independent 13 13 100 4 4 100
Commissioner
Komisaris
Suhajar Diantoro* 0 0 100 0 0 100
Commissioner
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK
*) Appointed based on the decision of the Annual General Meeting of Shareholders on June 27, 2023, the transfer of duties from Independent Commissioner to Commissioner was
established through the Shareholders’ Circular Resolution dated June 27, 2024, and became effective after passing the fit and proper test from the Financial Services Authority (OJK).
Selama tahun 2024, RUPS Tahunan dan RUPS Luar Biasa dilakukan During 2024, the Annual GMS will be held in a circular manner
secara sirkuler sehingga tidak terdapat kehadiran Dewan Komisaris so that there will be no presence of the Board of Commissioners
pada RUPS. at the GMS.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 460
Pelatihan dan/atau Peningkatan Kompetensi Training and/or Development of Board of
Anggota Dewan Komisaris Commissioners’ Competence
Kebijakan Pelatihan dan/atau Peningkatan Training and/or Competency Improvement Policy
Kompetensi
Untuk meningkatkan kapasitas anggota Dewan Komsiaris, maka To increase the capacity of members of the Board of Commissioners,
setiap anggota Dewan Komisaris berhak untuk mendapatkan each member of the Board of Commissioners has the right to receive
pendidikan berkelanjutan. Adapun pendidikan berkelanjutan continuing education. The continuing education is stated in the
tersebut diatuangkan dalam Rencana Program Kerja Dewan Work Program Plan of the Board of Commissioners, in the event that
Komisaris, dalam hal pendidikan berkelanjutan dilakukan di continuing education is carried out outside the work program that
luar program kerja yang telah ditetapkan sebelumnya, maka has been previously determined, it will be submitted at the Board of
disampaikan dalam Rapat Dewan Komisaris untuk mendapat Commissioners Meeting to obtain the approval of the Meeting. The
persetujuan Rapat. Pendidikan berkelanjutan tersebut di atas diatur continuing education mentioned above is regulated in the Decree
dalam Keputusan Dewan Komsiaris tentang Penyempurnaan of the Board of Commissioners regarding the Completion of the
Pedoman dan Tata Tertib Kerja Dewan Komisaris Nomor KEP. Guidelines and Work Order of the Board of Commissioners Number
DEKOM/009/IX/2021 tanggal 16 September 2021. KEP.DEKOM/009/IX/2021 dated September 16, 2021.
Pelaksanaan Pelatihan dan/atau Peningkatan Implementation of Training and/or Competency
Kompetensi Improvement
Adapun pelatihan dan/atau peningkatan kompetensi anggota The training and/or competency improvement of members of the
Dewan Komisaris selama tahun 2024 adalah sebagai berikut. Board of Commissioners during 2024 is as follows.
Waktu dan Tempat
Materi Pengembangan Kompetensi /
Nama Jabatan Pelaksanaan Penyelenggara
Pelatihan
Name Position Time and Place of Organizer
Competency Development Materials/Training
Implementation
Mustaslimah Komisaris Utama Sharing Session Keamanan dan Pertahanan Siber dari 16 Juli 2024 Bank Mandiri
President BSSN July 16, 2024 Taspen dan BSSN
Commissioner Cybersecurity and Defense Sharing Session by BSSN Bank Mandiri
Taspen and BSSN
Penyelarasan Manajemen Risiko untuk Komisaris 17-18 Juli 2024 BARa
Risk Management Alignment for Commissioners July 17-18, 2024
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 6 22 Agustus 2024 LSPP
Banking Risk Management Certification - Qualification 6 August 22, 2024
Portfolio Management: Investment Strategies for 09-13 Desember 2024 Chicago Booth
Executives December 9-13, 2024 School of Business
Portfolio Management: Investment Strategies for
Executives
Hendrika Nora Komisaris Executive Overview: Asuransi dan Dana Pensiun 24-25 Februari 2024 LPPI
Osloi Sinaga Commissioner Executive Overview: Insurance and Pension Funds February 24-25, 2024
Executive Overview untuk Dewan Komisaris 16 & 26 Februari 2024 LPPI
Executive Overview for the Board of Commissioners February 16 & 26, 2024
Sharing Session Keamanan dan Pertahanan Siber dari 16 Juli 2024 Bank Mandiri
BSSN July 16, 2024 Taspen dan BSSN
Cybersecurity and Defense Sharing Session by BSSN Bank Mandiri
Taspen and BSSN
After Globalization? Leading the World Economy in an 02-06 September 2024 ASEAN Global
Age of Turbulence September 02-06, 2024 Leadership
After Globalization? Leading the World Economy in an Programme
Age of Turbulence
Suhajar Diantoro* Komisaris Ujian Sertifikasi Manajemen Risiko Perbankan 1 Maret 2024 LSPP
Commissioner Kualifikasi 6 Tanpa Berjenjang March 1, 2024
Banking Risk Management Certification Exam –
Qualification Level 6 (Non-Sequential Pathway)
Boedi Armanto Komisaris Connecting the Dots 11 Januari 2024 OJK
Independen Connecting the Dots January 11, 2024
Independent Peluang dan Tantangan Aset Digital di Indonesia 14 Maret 2024 OJK
Commissioner March 14, 2024
Opportunities and Challenges of Digital Assets in
Indonesia
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 461
Tata Kelola Perusahaan
Corporate Governance
Waktu dan Tempat
Materi Pengembangan Kompetensi /
Nama Jabatan Pelaksanaan Penyelenggara
Pelatihan
Name Position Time and Place of Organizer
Competency Development Materials/Training
Implementation
Strategi Mengakselerasi Pangsa Pasar Keuangan 21 Maret 2024 OJK
Syariah March 21, 2024
Strategies to Accelerate the Market Share of Islamic
Finance
Peran Taksonomi untuk Keuangan Berkelanjutan 28 Maret 2024 OJK
Indonesia (TKBI) dalam Mendorong Transisi Energi March 28, 2024
Menuju Net Zero Emission Indonesia
The Role of the Indonesian Sustainable Finance
Taxonomy (TKBI) in Promoting the Energy Transition
Toward Net Zero Emissions in Indonesia
How to Prevent Greenwashing in Sustainable Finance 16 Mei 2024 OJK
How to Prevent Greenwashing in Sustainable Finance May 16, 2024
Peran Innovative Credit Scoring (ICS) dalam 27 Juni 2024 OJK
Meningkatkan Akses Pendanaan June 27, 2024
The Role of the Indonesian Sustainable Finance
Taxonomy (TKBI) in Supporting the Energy Transition
Toward Net Zero Emissions
Sharing Session Keamanan dan Pertahanan Siber dari 16 Juli 2024 Bank Mandiri
BSSN July 16, 2024 Taspen dan BSSN
Cybersecurity and Cyber Defense Sharing Session by Bank Mandiri
BSSN Taspen and BSSN
Driving Corporate Performance through Artificial 25 Juli 2024 OJK
Intelligence July 25, 2024
Driving Corporate Performance through Artificial
Intelligence
Penyelarasan Manajemen Risiko untuk Komisaris 21-23 Agustus 2024 BARa
Risk Management Alignment for Commissioners August 21-23, 2024
How to Prevent Money Laundering and Terrorism 05 September 2024 OJK
Financing September 05, 2024
How to Prevent Money Laundering and Terrorism
Financing
Sertifikasi Manajemen Risiko Perbankan Kualifikasi 6 19 September 2024 LSPP
Tanpa Berjenjang September 19, 2024
Banking Risk Management Certification – Qualification
Level 6 (Non-Tiered Pathway)
Innovation and Entrepreneurship: Cutting-edge insight 04-08 November 2024 ASEAN Global
from China November 04-08, 2024 Leadership
Innovation and Entrepreneurship: Cutting-edge insight Programme
from China
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK.
*) Appointed based on the resolution of the Annual General Meeting of Shareholders dated June 27, 2023, with a transfer of duties from Independent Commissioner to
Commissioner, as stipulated in the Shareholders’ Circular Resolution dated June 27, 2024, and effective upon passing the fit and proper test conducted by the Financial
Services Authority (OJK).
Program Orientasi Bagi Komisaris Baru Orientation Program for New Board of
Commissioners
Bank Mandiri Taspen telah memiliki ketentuan terkait program Bank Mandiri Taspen already has provisions related to the orientation
orientasi bagi Komisaris Baru yang mengacu pada kebijakan program for New Commissioners which refers to the main policy.
induk. Berdasarkan kebijakan induk tersebut, program orientasi Based on the master policy, an introductory orientation program
pengenalan bagi Anggota Dewan Komisaris Baru Bank untuk for New Members of the Board of Commissioners of the Bank
memberikan gambaran atas kegiatan bisnis, rencana perusahaan to provide an overview of business activities, future plans for the
kedepan panduan kerja dan lainya yang menjadi tanggung jawab company’s work guidelines and others that are the responsibilities
anggota Anggota Dewan Komisaris baru, dengan hal-hal yang of members of the new Members of the Board of Commissioners,
disampaikan termasuk namun tidak terbatas pada: with matters presented including but not limited to:
1. Penyampaian dokumen perusahaan berupa Anggaran Dasar, 1. Submission of company documents in the form of Articles
Laporan Tahunan, Rencana Kerja dan Anggaran Perusahaan of Association, Annual Report, Company Work and Budget
PT Bank Mandiri Taspen
459
2024 Annual Report
Page 462
(RKAP), Rencana Bisnis Bank (RBB), Rencana Jangka Panjang Plan (RKAP), Bank Business Plan (RBB), Company Long Term
Perusahaan (RJPP), Kebijakan-kebijakan Perusahaan, Kode Plan (RJPP), Company policies, Company Code of Ethics, Work
Etik Perusahaan, Program Kerja Anggota Dewan Komisaris Program for Members of the Board of Commissioners and
dan Komite di bawah Dewan Komisaris, Pedoman Tata Tertib Committees under the Board of Commissioners, the Code of
Dewan Komisaris, serta peraturan perundang-undangan yang Conduct for the Board of Commissioners, as well as laws and
terkait dengan proses bisnis Bank; regulations related to the Bank’s business processes;
2. Kegiatan on site visit (kunjungan) ke unit kerja di Kantor Pusat 2. On site visit activities (visit) to work units at the Head Office
maupun Cabang untuk bertemu dan bertatap muka langsung and Branches to meet and meet face to face both with work
baik dengan pimpinan unit kerja dan karyawan. unit heads and employees.
Selama tahun 2024 tidak terdapat pengangkatan Komisaris Baru Throughout 2024, there were no new Commissioner
sehingga tidak dilaksanakan program orientasi. appointments; therefore, no orientation program was conducted.
Tata Cara dan Frekuensi Pemberian Nasihat Procedures and Frequency of Giving Advice
Tata cara dan frekuensi pemberian nasihat oleh Dewan Komisaris The procedures and Frequency for providing advice by the Board
dilaksanakan sebagai berikut: of Commissioners were carried out as follows:
1. Dewan Komisaris memberikan nasihat kepada Direksi yang 1. The Board of Commissioners provided advice to the Board of
dilaksanakan melalui Rapat mengundang Direksi yang Directors which is carried out through a meeting inviting the
dilaksanakan setiap 4 (empat) bulan sekali. Board of Directors which is held every 4 (four) months.
2. Pemberian nasihat juga dapat dilaksanakan sewaktu-waktu 2. Providing advice could also be carried out at any time as
sesuai keperluan dengan mengundang Dewan Komisaris needed by inviting the Board of Commissioners through a
melalui suatu forum rapat maupun kegiatan lainnya yang meeting forum or other activities attended by the Board of
dihadiri oleh Dewan Komisaris. Commissioners.
Rekomendasi, Pelaksanaan Tugas Dewan Recommendations, Implementation of
Komisaris, Serta Pengawasan Implementasi The Tasks of the Board of Commissioners, and
Strategi Perseroan Supervision of the Implementation of the
Company’s Strategy
Segala sesuatu yang dibicarakan dan diputuskan dalam rapat Everything discussed and decided in the Meeting of the Board
Dewan Komisaris dituangkan dalam risalah rapat paling kurang of Commissioners is stated in the minutes of the Meeting which
berisi: waktu dan tempat, agenda, rekomendasi dan tindak at least contains: time and place, agenda, recommendations
lanjut, daftar hadir dan tanda tangan seluruh peserta rapat yang and follow up, list of attendance and signatures of all meeting
hadir (berdasarkan jenis Rapat). Rekomendasi ini disampaikan participants present (based on the type of meeting). This
kepada Direksi untuk ditindaklanjuti. Selama tahun 2024 Dewan recommendation is submitted to the Board of Directors for follow-
Komisaris telah menyampaikan rekomendasi untuk ditindaklanjuti up. Throughout 2024, the Board of Commissioners provided a
oleh Direksi sebanyak 18 (delapan belas) kali. total of 18 (eighteen) recommendations to be followed up by the
Board of Directors.
Sesuai Pedoman dan Tata tertib Kerja Dewan Komisaris yang In accordance with the Guidelines and Work Procedures of
merupakan rangkuman beberapa ketentuan eksternal terkait the Board of Commissioners which became a summary of
tugas-tugas Dewan Komisaris, adapun salah satu tugas pokok several external provisions related to the duties of the Board
Dewan Komisaris adalah melakukan pengawasan terhadap of Commissioners, one of the main tasks of the Board of
pengurusan operasional Bank yang dilakukan Direksi serta Commissioners was to supervise the operational management
memberi nasihat kepada Direksi termasuk mengenai rencana kerja, of the Bank carried out by the Board of Directors and provide
pengembangan bisnis Bank, pelaksanaan ketentuan Anggaran advice to the Board of Directors including on work plans, business
Dasar dan keputusan RUPS serta peraturan perundangan yang development Bank, implementation of the provisions of the
berlaku. Articles of Association and resolutions of the GMS as well as the
applicable laws and regulations.
Dalam pelaksanaan tugasnya melakukan pengawasan tersebut In carrying out its duties, supervision was carried out through
dilakukan melalui pembahasan dalam Rapat Dewan Komisaris discussions in the Board of Commissioners Meeting discussing
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Tata Kelola Perusahaan
Corporate Governance
yang membahas terkait Perseroan, baik terkait strategi, bisnis related to the Company, both related to its strategy, business and
maupun operasionalnya, dengan bahan bersumber dari hasil operations, with material sourced from the recommendations
rekomendasi Komite-komite, dari anggota Direksi secara langsung of the Committees, from members of the Board of Directors
maupun dari unit kerja terkait yang diundang secara khusus dalam directly or from related work units specially invited. In the Board
rapat Dewan Komisaris, Rapat Komite dan rapat Dewan Komisaris of Commissioners meeting, Committee Meeting and Board of
mengundang Direksi. Commissioners meeting invited the Board of Directors.
Untuk pengawasan implementasi strategi Perseroan dilakukan To supervise the implementation of the Company’s strategy,
Dewan Komisaris dengan melakukan kajian dan memberikan the Board of Commissioners conducted studies and provided
pendapat tentang strategi usaha yang diterapkan Bank, melakukan opinions on the business strategies implemented by the Bank,
penilaian, memberikan pendapat serta nasihat atas Rancangan conducted assessments, provided opinions and advice on the
Business Plan dan penjabarannya ke dalam Rencana Kerja dan Business Plan Draft and its elaboration into the Bank’s Annual
Anggaran Tahunan Bank (RKAP), melakukan pengawasan Work Plan and Budget (RKAP), conducted periodic supervision
secara periodik atas pelaksanaan RKAP dan memberikan on the implementation of the RKAP and provide opinions or
pendapat atau persetujuan atas perubahan RKAP sesuai dengan approvals on changes to the RKAP in accordance with applicable
ketentuan berlaku. Wujud dari pengawasan yang dilakukan regulations. As a result of the supervision carried out by the Board
oleh Dewan Komisaris atas implementasi Rencana Bisnis Bank, of Commissioners on the implementation of the Bank’s Business
Dewan Komisaris akan menilai dan melaporkan implementasi Plan, the Board of Commissioners assessed and reported the
pengawasan RBB setiap semester kepada Otoritas Jasa Keuangan. implementation of Bank Business Plan supervision every semester
Pada tahun 2024 telah dilaksanakan pelaporan sebagai berikut: to the Financial Services Authority. In 2024, the following reports
have been carried out:
a. Laporan Semester I tahun 2024 disampaikan dengan Surat a. The First Semester 2024 Report was submitted with Letter No.
Nomor DEKOM/055/2024 tanggal 23 Agustus 2024. DEKOM/055/2024 dated August 23, 2024.
b. Laporan Semester II tahun 2024 disampaikan dengan Surat b. The Second Semester 2024 Report was submitted with Letter
nomor DEKOM/006/2025 tanggal 06 Februari 2025. No. DEKOM/006/2025 dated February 6, 2025.
Penilaian Kinerja Direksi dan Dewan Komisaris Performance Assessment the Board of
Commissioners and Board of Directors
Penilaian Kinerja Direksi Board of Directors Performance Assessment
PROSEDUR PELAKSANAAN PENILAIAN KINERJA DIREKSI PERFORMANCE ASSESSMENT PROCEDURE OF
THE BOARD OF DIRECTORS
Sebagai bentuk pengukuran atas pencapaian target kinerja yang As a form of measurement of the performance target achievements
telah dilaksanakan oleh Direksi, maka perlu dilakukan penilaian executed by the Board of Directors, an assessment of the Board of
terhadap Direksi secara kolektif maupun masing-masing anggota Directors, both collectively and individually, needs to be conducted.
Direksi. Penilaian Direksi dilakukan secara berkala dan saat The evaluation of the Board of Directors is carried out periodically and
pertanggungjawaban laporan tahunan pada RUPS Tahunan during the annual report accountability at the 2024 Annual General
2024. Pelaksanaan RUPS untuk pertanggungjawaban laporan Meeting of Shareholders (AGMS). The AGMS for the accountability
tahunan tahun buku 2023, pada kesempatan tersebut pemegang of the annual report for the 2023 fiscal year was held, during which
saham menerima laporan tahunan perusahaan tahun buku 2023 shareholders received the 2023 annual report of the company,
mengenai keadaan jalannya perusahaan dan hasil yang telah covering the status of the company’s operations and the results
dicapai, dan selanjutnya menyatakan memberikan pembebasan achieved. Subsequently, the shareholders declared full discharge of
sepenuhnya pertanggungjawaban (acquit et de charge) Direksi responsibility (acquit et de charge) for the Board of Directors of the
Bank untuk operasional Bank selama tahun buku 2023. Bank for the Bank’s operations during the 2023 fiscal year.
Untuk Direksi secara individu, dinilai setiap tahun untuk melihat Individual Directors were assessed annually to see the performance
kinerja masing-masing anggota Direksi dalam pelaksanaan of each member of the Board of Directors in carrying out their
tugas dan tanggungjawabnya. Penilaian tersebut dilaksanakan duties and responsibilities. The assessment was carried out based
berdasarkan target yang ditetapkan dalam Key Performance on the targets set in the Key Performance Indicators (KPI) each
Indicator (KPI) yang telah disepakati bersama dari awal tahun Director that has been mutually agreed upon from the beginning
sesuai pembidangannya masing-masing. of the year according to their respective fields.
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KRITERIA PENILAIAN KINERJA DIREKSI PERFORMANCE EVALUATION CRITERIA FOR
BOARD OF DIRECTORS
Keberhasilan kinerja Direksi akan tercermin dalam satu kesatuan The success of the Board of Directors’ performance will be
realisasi Rencana Kerja dan Anggaran Perusahaan (RKAP) secara reflected in the overall realization of the Corporate Work Plan and
tahunan, penilaian berdasarkan parameter kinerja kolegial dan Budget (RKAP) on an annual basis. The evaluation will be based
kinerja individual/sektoral dengan mempertimbangkan faktor on both collegial performance parameters and individual/sectoral
kuantitatif dan kualitatif. Penilaian Direksi meliputi tingkat performance, considering both quantitative and qualitative
kesehatan bank yang mencakup aspek profil risiko, Good factors. The assessment of the Board of Directors includes the
Corporate Governance (GCG), rentabilitas dan permodalan Bank. bank’s soundness level, covering aspects of risk profile, Good
Corporate Governance (GCG), profitability, and capitalization.
Penilaian Direksi dilaksanakan secara berkala dan tahunan The evaluation of the Board of Directors is conducted periodically
berdasarkan Key Performance Indicator (KPI), secara garis besarnya and annually based on Key Performance Indicators (KPI), generally
mengacu pada 4 (empat) kriteria penilaian berdasarkan perspektif referring to four evaluation criteria based on financial perspective,
keuangan, perspektif pelanggan, perspektif aliansi, dan strategi customer perspective, alliance and strategy perspective, and
serta perspektif pengembangan. development perspective.
Direktur Utama President Director
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieving targets for Profit, Credit, CASA, NPL, and Financial
Financial sesuai target Ratios based on the target
2. Meningkatkan market share pensiunan ASN dan TNI/POLRI 2. Increasing the market share of pensioners from ASN and TNI/
sesuai target POLRI in line with the target
3. Mendorong peningkatan level Bank Mandiri Taspen menjadi 3. Driving the elevation of Bank Mandiri Taspen to the KBMI II
kelompok Bank KBMI II bank group
4. Mempertahankan hasil pemeringkat penerapan tata 4. Maintaining the governance rating through the Corporate
kelola melalui CGPI dengan predikat Most Trusted dengan Governance Perception Index (CGPI) with the “Most Trusted”
peningkatan nilai di atas rata-rata kenaikan nilai peserta CGPI predicate and improving the score above the average increase
of CGPI participants
5. Memastikan seluruh Rekomendasi Audit Internal dan 5. Ensuring the implementation of all Internal and External Audit
Eksternal terimplementasi yang di buktikan dengan tidak ada Recommendations, demonstrated by no overdue DMTL in
DMTL yang overdue di tahun 2024 2024
6. Implementasi kajian Ekosistem Pensiun sebagai own game 6. Implementing the Pension Ecosystem study as Bank Mandiri
Bank Mandiri Taspen Taspen’s own initiative
Direktur Business Director of Business
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieving targets for Profit, Credit, CASA, NPL, and Financial
Financial sesuai target Ratios based on the target
2. Meningkatkan market share pensiunan ASN dan TNI/POLRI 2. Increasing the market share of pensioners from ASN and TNI/
sesuai target serta Evaluasi layanan cabang peringkat 3 besar POLRI in line with the target, as well as evaluating branch
dari seluruh mitra Taspen services, ranking in the top 3 among all Taspen partners
3. Meningkatkan akuisisi payroll yang terdiri dari DPK retail dan 3. Improving payroll acquisition, consisting of retail DPK and
Penambahan PKS dengan intansi adding PKS with institutions
4. Mendorong peningkatan customer lifetime value dengan 4. Encouraging an increase in customer lifetime value through
penguatan sinergi Grup Usaha strengthened synergies within the Business Group
5. Menjalankan fungsi pengawasan dan control Distribution 5. Performing oversight and control functions on Distribution,
yang dibuktikan dengan adanya Zero Fraud evidenced by the achievement of Zero Fraud
6. Implementasi kajian Ekosistem Pensiun sebagai own game 6. Implementing the Pension Ecosystem study as Bank Mandiri
Bank Mandiri Taspen Taspen’s own initiative
7. Meningkatkan awareness service & culture di jaringan kantor 7. Increasing awareness of service & culture across the branch
network
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Tata Kelola Perusahaan
Corporate Governance
Direktur IT & Digital Director of IT & Digital
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieving targets for Profit, Credit, CASA, NPL, and Financial
Financial sesuai target Ratios based on the target
2. Penguatan maturity infrastruktur security Bank 2. Strengthening the maturity of the bank’s security infrastructure
3. Zero Security Breach tercermin dari risk score index sesuai 3. Zero Security Breach, reflected in the risk score index as per
report Security Operation Center the Security Operation Center report
4. Terlaksananya Project dan CR sesuai dengan inisiatif yang 4. Successful implementation of Projects and CR in line with the
tercantum dalam laporan RPTI initiatives listed in the RPTI report
5. Terlaksananya Laporan-laporan Tahunan IT kepada Regulator 5. Completion of the Annual IT Reports to the Regulator
6. Menjalankan fungsi pengawasan dan control Distribution 6. Performing oversight and control functions on Distribution,
yang dibuktikan dengan adanya Zero Fraud evidenced by the achievement of Zero Fraud
7. Terlaksananya Training for Trainer & User Training New Core 7. Completion of Training for Trainer & User Training for the
Banking System sebagai persiapan live NCBS tahun 2025 New Core Banking System as preparation for the NCBS go-
live in 2025
Direktur Compliance & Control Director of Compliance & Control
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achieving targets for Profit, Credit, CASA, NPL, and Financial
Financial sesuai target Ratios based on the target
2. Mewujudkan aspirasi Bank sebagai market leader Pensiunan 2. Realizing the bank’s aspiration to be the market leader in
pensions
3. Mempertahankan hasil pemeringkat penerapan tata 3. Maintaining the governance rating through the Corporate
kelola melalui CGPI dengan predikat Most Trusted dengan Governance Perception Index (CGPI) with the “Most Trusted”
peningkatan nilai di atas rata-rata kenaikan nilai peserta CGPI predicate and improving the score above the average increase
of CGPI participants
4. Menjalankan fungsi pengawasan dan control Distribution 4. Performing oversight and control functions on Distribution,
yang dibuktikan dengan adanya Zero Fraud evidenced by the achievement of Zero Fraud
5. Dashboard Internal Control Kantor Cabang min. 80% dari 100% 5. Achieving at least 80% completion of the Internal Control
Dashboard for Branch Offices, out of 100%
6. Pelaksanaan annual review atas 3 sertifikasi ISO 9001, 37001, 6. Conducting the annual review of the 3 ISO certifications: ISO
dan 37301 9001, 37001, and 37301
Direktur Finance, Risk, Operasional Director of Finance, Risk, Operasional
1. Tercapainya target Laba, Kredit, CASA, NPL dan Rasio 1. Achievement of profit, credit, CASA, NPL, and financial ratio
Financial sesuai target targets as planned.
2. Opini atas laporan keuangan audit 2023 wajar tanpa 2. Unmodified (clean) opinion on the 2023 audited financial
modifikasian statements.
3. Tersedianya profil risiko dengan peringkat risiko minimum low 3. Availability of a risk profile with a minimum rating of low to
to moderate sesuai dengan hasil IRC Mandiri Group moderate in accordance with IRC Mandiri Group results.
4. Peningkatan produktivitas dan layanan pencairan Kredit 4. Increased productivity and service quality in credit
disbursement.
5. Menjalankan fungsi pengawasan dan control Distribution 5. Execution of oversight and control functions in Distribution,
yang dibuktikan dengan adanya Zero Fraud evidenced by Zero Fraud occurrences.
6. Melakukan inisiatif continous improvement 6. Implementation of continuous improvement initiatives.
7. Penguatan fungsi BCM 7. Strengthening of the Business Continuity Management (BCM)
function.
PIHAK YANG MELAKUKAN PENILAIAN KINERJA PARTIES CONDUCTING PERFORMANCE ASSESSMENT
Penilaian kinerja terhadap pelaksanaan tugas Direksi secara Performance assessment of the implementation of the Board of
kolektif kolegial dilaksanakan dalam forum RUPS oleh Pemegang Directors’ duties collectively and collegially is conducted in the
Saham, namun sebelum disampaikan ke RUPS akan ditelaah dan General Meeting of Shareholders (GMS) by the Shareholders.
dievaluasi oleh Dewan Komisaris, sedangkan assessment masing- However, before being presented to the GMS, it will be reviewed
masing Direksi dengan berdasarkan KPI masing-masing yang and evaluated by the Board of Commissioners. Meanwhile, the
dinilai per semester atau setiap tahun oleh Dewan Komisaris. assessment of each Director, based on their individual KPIs, is
evaluated every semester or annually by the Board of Commissioners.
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HASIL PENILAIAN KINERJA DIREKSI PERFORMANCE ASSESSMENT RESULTS OF DIRECTORS
Pelaksanaan RUPS untuk pertanggungjawaban laporan tahunan The implementation of the General Meeting of Shareholders
2023. Hasil penilaian pemegang saham menunjukkan bahwa (GMS) for the accountability of the 2023 annual report. The
pemegang saham telah menerima laporan tahunan perusahaan shareholders’ assessment results indicate that the shareholders
tahun buku 2023 mengenai keadaan jalannya perusahaan dan have accepted the company’s annual report for the 2023 financial
hasil yang telah dicapai, selanjutnya menyatakan memberikan year regarding the company’s operations and the results achieved.
pembebasan sepenuhnya pertanggungjawaban (aquit et decharge) Furthermore, the shareholders declared to grant full discharge of
Direksi Bank untuk operasional Bank selama tahun 2023 pembebasan liability (acquit et decharge) to the Board of Directors of the Bank
pertanggungjawaban (aquit et decharge) juga diberikan kepada Direksi for the Bank’s operations during 2023. The discharge of liability
yang sudah tidak menjabat lagi sebelum berakhir tahun Buku 2023. (acquit et decharge) is also granted to Directors who no longer
served before the end of the 2023 financial year.
Penilaian KPI individu oleh Dewan Komisaris menunjukkan The individual KPI assessment by the Board of Commissioners
bahwa tiap-tiap Direksi telah melaksanakan tugas dan tanggung shows that each of the Directors has carried out their duties and
jawabnya dengan sangat baik. Hasil penilaian kinerja Direksi responsibilities very well. The results of directors’ performance
berdasarkan KPI yang telah disepakati sebelumnya akan menjadi appraisal based on previously agreed KPIs will be taken into
bahan pertimbangan dalam pelaksanaan remunerasi dan nominasi consideration in the implementation of the remuneration and
terhadap masing-masing Direksi selanjutnya. nominations for each of the subsequent Directors.
Penilaian Kinerja Dewan Komisaris Performance Assessment
the Board of Commissioners
Penilaian kinerja Dewan Komisaris dilakukan oleh Pemegang The performance assessment of the Board of Commissioners
Saham dalam RUPS Tahunan pada saat penyampaian Laporan collegial and individual was carried out by the Shareholders
tugas pengawasan Dewan Komisaris tersebut kepada RUPS at the Annual GMS at the time the Board of Commissioners’
dalam Laporan tahunan Bank, berdasarkan laporan tersebut RUPS supervisory duties report was submitted to the GMS in the Bank’s
menyatakan serta memberikan pembebasan sepenuhnya (acquit Annual Report in the Fiscal Year ending at the end of the year.
et de charge) kepada Dewan Komisaris atas tindakan pengawasan The performance of the Board of Commissioners was reflected
yang dilakukan dalam Tahun Buku yang berakhir pada akhir tahun. in the realization of the Work Program/Annual Work Plan of the
Kinerja Dewan Komisaris tercermin dari pencapaian realisasi Board of Commissioners, which had all been achieved. In addition,
Program Kerja/Rencana Kerja Tahunan Dewan Komisaris yang the results of the evaluation of the overall performance of the
seluruhnya telah tercapai. Di samping itu, hasil evaluasi terhadap Board of Commissioners and the performance of each member
kinerja Dewan Komisaris secara keseluruhan dan kinerja masing- of the Board of Commissioners individually became an integral
masing anggota Dewan Komisaris secara individu merupakan part of the compensation/ incentive scheme for the Board of
bagian tak terpisahkan dalam skema kompensasi/pemberian Commissioners and a basis for consideration for shareholders to
insentif bagi Dewan Komisaris dan dasar pertimbangan bagi dismiss and/or reappoint the Board of Commissioners concerned.
pemegang saham untuk memberhentikan dan/atau menunjuk
kembali Dewan Komisaris yang bersangkutan.
Dalam melaksanakan penilaian atas kinerja Dewan Komisaris, Bank In assessing the performance of the Board of Commissioners, Bank
Mandiri Taspen telah mengacu pada beberapa ketentuan seperti Mandiri Taspen referred to several provisions such as Law No. 40
Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. of 2007 concerning Limited Liability Companies. As a medium
Sebagai media penilaian kinerja Dewan Komisaris, dilakukan self for evaluating the performance of the Board of Commissioners,
assessment atas kinerja fungsi pengawasan Dewan Komisaris dan a selfassessment was carried out on the performance of the
Komite di bawah Dewan komisaris yang disampaikan dalam suatu supervisory function of the Board of Commissioners and Committees
laporan Dewan Komisaris yang dibuat setiap semester untuk under the Board of Commissioners which was submitted in a Board
dilaporkan kepada Otoritas Jasa keuangan. Sedangkan penilaian of Commissioners report which was made every semester to be
kinerja Dewan Komisaris tahunan dilaksanakan setiap tahun sekali reported to the Financial Services Authority. Meanwhile, the annual
dalam forum RUPS untuk melaporkan fungsi pengawasan yang performance assessment of the Board of Commissioners was
telah dilakukan. Pengukuran kinerja Dewan Komisaris merupakan carried out every year in the GMS forum to report the supervisory
hasil kerja kolegial dari seluruh Dewan komisaris yang tercermin function that had been carried out. The performance measurement
dalam satu kesatuan pada realisasi Rencana Kerja dan Anggaran of the Board of Commissioners is the collective work of the entire
Perusahaan (RKAP) secara tahunan. Board of Commissioners, reflected as a unified result in the annual
realization of the Corporate Work and Budget Plan (RKAP)..
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Tata Kelola Perusahaan
Corporate Governance
PROSEDUR PELAKSANAAN PENILAIAN KINERJA PROCEDURES FOR PERFORMANCE ASSESSMENT
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Prosedur penilaian kinerja Dewan Komisaris yang dilaksanakan The collegial and individual performance assessment procedures
oleh Pemegang Saham melalui RUPS adalah sebagai berikut: for the Board of Commissioners carried out by Shareholders
through the GMS are as follows:
1. Dewan Komisaris wajib menyampaikan laporan kinerja Dewan 1. The Board of Commissioners shall submit a performance
Komisaris dan Anggota Dewan Komisaris untuk dievaluasi report of the Board of Commissioners and Members of the
oleh Pemegang Saham dalam RUPS. Board of Commissioners to be evaluated by the Shareholders
in the GMS.
2. Kinerja Dewan Komisaris ditentukan berdasarkan tugas 2. The performance of the Board of Commissioners shall be
kewajiban yang tercantum dalam peraturan perundang- determined based on the duties of obligations stated in the
undangan yang berlaku dan Anggaran Dasar maupun amanat prevailing laws and regulations and the Articles of Association
Pemegang Saham. and mandate of the Shareholders.
3. Hasil evaluasi kinerja masing-masing Anggota Dewan Komisaris 3. The results of performance evaluation of each Member of
secara individual merupakan salah satu dasar pertimbangan bagi the Board of Commissioners individually is one of the basis of
Pemegang Saham untuk memberhentikan dan/atau menunjuk consideration for shareholders to dismiss and/ or re-appoint
kembali Anggota Dewan Komisaris yang bersangkutan. members of the board of commissioners concerned.
4. Hasil evaluasi kinerja tersebut merupakan sarana penilaian 4. The results of the performance evaluation are a means of
serta peningkatan efektivitas Dewan Komisaris. assessment and improvement of the effectiveness of the
Board of Commissioners.
KRITERIA PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS’ PERFORMANCE ASSESSMENT
CRITERIA
Kriteria evaluasi yang digunakan untuk menilai kinerja Dewan The evaluation criteria used to assess the performance of the
Komisaris dan individu Anggota Dewan Komisaris adalah Board of Commissioners and individual members of the Board of
pelaksanaan fungsi Dewan Komisaris dalam melakukan Commissioners are the execution of the Board of Commissioners’
pengawasan dan memberikan nasihat kepada Direksi demi functions in overseeing and providing advice to the Board
kepentingan Bank dan Pemegang Saham khususnya serta pihak of Directors for the benefit of the Bank and Shareholders, in
yang berkepentingan pada umumnya. particular, and stakeholders in general.
Penilaian tersebut dilaksanakan secara tahunan dengan kriteria The assessment is carried out annually with the following
evaluasi sebagai berikut: evaluation criteria:
1. Pelaksanaan tugas dan fungsi pengawasan oleh Komisaris 1. Implementation of supervisory duties and functions by the
sesuai Anggaran Dasar. Commissioner in accordance with the Articles of Association.
2. Kepatuhan terhadap ketentuan yang berlaku. 2. Compliance with applicable regulations.
3. Tingkat kesehatan bank. 3. Bank health level.
4. Tingkat kehadirannya dalam rapat Dewan Komisaris maupun 4. The level of attendance in meetings of the Board of
rapat dengan komite-komite Pendukungnya Commissioners and meetings with supporting committees
5. Keterlibatan Dewan Komisaris dalam penugasan penugasan 5. Involvement of the Board of Commissioners in the assignment
tertentu. of certain assignments.
PIHAK YANG MELAKUKAN ASSESSMENT PARTIES CONDUCTING THE ASSESSMENT
Pihak yang melakukan penilaian terhadap kinerja Dewan Komisaris The party that evaluates the performance of the Board of
adalah Pemegang Saham melalui RUPS berdasarkan kewajiban Commissioners is the Shareholders through the GMS based on the
yang tercantum dalam Perundang-undangan yang berlaku dan obligations contained in the applicable legislation and the Articles
Anggaran Dasar maupun amanat Pemegang Saham. Dewan of Association as well as the mandate of the Shareholders. The
Komisaris akan mempertanggungjawabkan kinerja mereka pada Board of Commissioners will be responsible for their performance
periode 2024 dalam RUPS yang diselenggarakan pada tahun 2025. in the 2024 period at the GMS to be held in 2025.
HASIL PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS ‘ PERFORMANCE
ASSESSMENT RESULTS
Penilaian kinerja Dewan Komisaris dilakukan oleh Pemegang Saham The performance of the Board of Commissioners is carried out
dalam RUPS Tahunan pada saat penyampaian Laporan tugas by the Shareholders at the Annual GMS when submitting the
pengawasan Dewan Komisaris tersebut kepada RUPS dalam Laporan Board of Commissioners’ supervisory work report to the GMS
tahunan Bank, berdasarkan laporan tersebut RUPS menyatakan in the Bank’s annual report, based on the report the GMS states
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serta memberikan pembebasan sepenuhnya (acquit et de charge) and provides full exemption (acquit et de charge) to the Board
kepada Dewan Komisaris atas tindakan pengawasan yang dilakukan of Commissioners for supervisory actions taken in the Fiscal Year
dalam Tahun Buku yang berakhir pada akhir tahun. Kinerja Dewan ending at the end of the year. The performance of the Board of
Komisaris tercermin dari pencapaian realisasi Program Kerja/Rencana Commissioners is reflected in the achievement of the realization
Kerja Tahunan Dewan Komisaris yang seluruhnya telah tercapai. of the Work Program/Annual Work Plan of the Board of
Commissioners, all of which have been successfully accomplished.
Di samping itu, hasil evaluasi terhadap kinerja Dewan Komisaris In addition, the results of the evaluation of the Board of
secara keseluruhan dan kinerja masing-masing anggota Dewan Commissioners’ overall performance and the performance of
Komisaris secara individu merupakan bagian tak terpisahkan dalam each member of the Board of Commissioners individually are an
skema kompensasi/pemberian insentif bagi Dewan Komisaris dan integral part of the compensation/incentive scheme for the Board
dasar pertimbangan bagi pemegang saham untuk memberhentikan of Commissioners and are a basis for shareholders to dismiss and/
dan/atau menunjuk kembali Dewan Komisaris yang bersangkutan. or reappoint the Board of Commissioners concerned.
Penilaian Kinerja Komite di Bawah Dewan Performance Assessment of Committees Under
Komisaris dan Dasar Penilaiannya the Board of Commissioners and the Basis of
Their Rating
Dalam rangka meningkatkan peran Dewan Komisaris dalam In order to improve the role of the Board of Commissioners in
menjalankan fungsi pengawasan, Dewan Komisaris telah carrying out its supervisory function, the Board of Commissioners
membentuk 3 (tiga) komite yaitu: formed 3 (three) committees, namely:
1. Komite Audit 1. Audit Committee
2. Komite Remunerasi dan Nominasi 2. Remuneration and Nomination Committee
3. Komite Pemantau Risiko 3. Risk Monitoring Committee
Dewan Komisaris secara periodik (tahunan) melakukan penilaian atas The Board of Commissioners periodically (annually) evaluates the
efektivitas kinerja komite-komite di bawah Dewan Komisaris. Masing- effectiveness of the performance of the committees under the
masing komite dinilai berdasarkan rencana kerja serta Piagam dari Board of Commissioners. Each committee is assessed based on
masing-masing Komite dengan indikator penilaian mencakup jumlah the work plan and charter of each committee with assessment
pelaksanaan rapat, kehadiran rapat, materi-materi yang dibahas indicators including the number of meetings held, meeting
dalam rapat, kunjungan ke kantor wilayah serta penugasan lainnya attendance, materials discussed at meetings, visits to regional
oleh Dewan Komisaris. Dewan Komisaris menilai bahwa selama tahun offices and other assignments by the Board of Commissioners.
2024 komite-komite telah menjalankan tugas dan tanggung jawabnya The Board of Commissioners considers that during 2024 the
dengan baik dan telah sesuai dengan ketentuan yang berlaku. committees have carried out their duties and responsibilities
properly and are in accordance with applicable regulations.
Komite Audit memiliki tugas dan tanggung jawab melakukan The Audit Committee has the duties and responsibilities of
pengawasan atas hal-hal yang terkait dengan informasi keuangan, supervising matters related to financial information, internal
sistem pengendalian internal (internal control system), efektivitas control systems, effectiveness of audits by external and internal
pemeriksaan oleh auditor eksternal dan internal, efektivitas auditors, effectiveness of risk management implementation and
pelaksanaan manajemen risiko serta kepatuhan terhadap peraturan compliance with applicable laws and regulations. During 2024,
perundang-undangan yang berlaku. Selama tahun 2024, Komite the Audit Committee has carried out the following activities:
Audit telah melaksanakan beberapa kegiatan sebagai berikut:
1. Rapat sebanyak 14 (empat belas) kali dengan membahas: 1. Meetings 14 (fourteen) times to discuss:
a. Pengawasan laporan keuangan, audit internal dan a. Oversight of financial reports, internal and external
eksternal, pengendalian internal, pengaduan nasabah audits, internal controls, customer complaints and legal
dan kasus hukum serta lainnya. cases and others.
b. Agenda tertentu yang ditetapkan oleh Komite. b. Certain agenda determined by the Committee.
c. Arahan dan masukan dari Komite untuk perbaikan c. Directions and input from the Committee to improve
pengadilan internal serta hal terkait lainnya. internal control and other related matters.
2. Kunjungan ke kantor wilayah dan cabang 2. Visits to regional and branch offices
a. Komite mengadakan kunjungan kerja ke wilayah KC a. The committee will conduct a working visit to the KC
Banjarmasin pada 26-28 Juli 2024 Banjarmasin area from July 26-28, 2024.
b. Komite mengadakan kunjungan kerja ke wilayah KC b. The committee will conduct a working visit to the KC
Serang, KC Bandar Lampung, dan KC Palembang pada Serang, KC Bandar Lampung, and KC Palembang areas
9-12 Oktober 2024 from October 9-12, 2024
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Tata Kelola Perusahaan
Corporate Governance
Komite Remunerasi dan Nominasi memiliki tugas dan tanggung The Remuneration and Nomination Committee has the duties
jawab membantu Dewan Komisaris dalam melaksanakan fungsi and responsibilities of assisting the Board of Commissioners
dan tugasnya di bidang yang berkaitan dengan nominasi dan in carrying out its functions and duties in areas related to
remunerasi terhadap anggota Direksi dan Dewan Komisaris. Selama the nomination and remuneration of members of the Board
tahun 2024, Komite Remunerasi dan Nominasi telah melaksanakan of Directors and Board of Commissioners. In 2024, the
rapat sebanyak 8 (delapan) kali dengan membahas antara lain: Remuneration and Nomination Committee held 8 (eight)
meetings, discussing among other things:
1. Usulan perubahan struktur organisasi satu tingkat dibawah 1. Proposal for changes to the organizational structure one level
Direksi below the Board of Directors
2. Usulan tantiem tahun buku 2023 dan gaji/honorarium tahun 2. Proposed bonuses for the 2023 fiscal year and 2024 salaries/
2024 untuk Dewan Komisaris dan Direksi. honorarium for the Board of Commissioners and Directors.
3. Usulan calon anggota Dewan Komisaris dan anggota Direksi 3. Proposed candidates for members of the Board of
Bank Mandiri Taspen. Commissioners of Bank Mandiri Taspen.
Komite Pemantau Risiko memiliki tugas dan tanggung jawab The Risk Monitoring Committee has duties and responsibilities
jawab dalam melakukan pengawasan atas penerapan manajemen in supervising the implementation of the Company’s risk
risiko Perseroan tetap memenuhi unsur-unsur kecukupan prosedur management and continues to fulfill the elements of adequate
dan metodologi pengelolaan risiko, sehingga kegiatan usaha Bank risk management procedures and methodologies, so that the
tetap dapat terkendali pada batas/limit yang dapat diterima dan Bank’s business activities can remain controlled within acceptable
menguntungkan. Selama tahun 2024, Komite Pemantau Risiko telah and profitable limits. In 2024, the Risk Monitoring Committee
melaksanakan rapat sebanyak 12 (dua belas) kali dengan membahas: held 12 (twelve) meetings, discussing:
1. Update implementasi pengelolaan 8 (delapan) jenis risiko 1. Update on the management implementation of 8 (eight)
yang dihadapi Bank. types of risks faced by the Bank.
2. Agenda tertentu yang ditetapkan oleh Komite. 2. Certain agenda determined by the Committee.
3. Arahan dan masukan dari Komite untuk perbaikan risiko serta 3. Directions and input from the Committee for risk improvement
hal terkait lainnya. and other related matters.
Mekanisme Pemberhentian dan Pengunduran Mechanism of Termination and Return of
Diri Dewan Komisaris the Board of Commissioners
Sesuai ketentuan Anggaran Dasar Pasal 15 Ayat 8, anggota Dewan Following the Articles of Association Article 15 Paragraph 8, a
Komisaris berhak mengundurkan diri dari jabatannya dengan member of the Board of Commissioners has the right to resign
memberitahukan secara tertulis kepada perusahaan paling kurang 30 from his position by giving written notification to the company at
(tiga puluh) hari sebelum tanggal pengunduran dirinya. Selanjutnya least 30 (thirty) days before his resignation. Furthermore, within
dalam jangka 90 (sembilan puluh) hari sejak terjadinya lowongan harus 90 (ninety) days after the vacancy occurs, a GMS must be held
diselenggarakan RUPS untuk mengisinya dengan memperhatikan to fill it with due observance of the laws and regulations and the
peraturan perundang-undangan dan Anggaran Dasar. Articles of Association.
Pengunduran diri dapat disampaikan kurang dari 30 (tiga The resignation can be submitted by less than 30 (thirty) days if
puluh) dalam hal terdapat penugasan yang bersangkutan oleh there is a relevant assignment by the competent government or
pemerintah yang berwenang atau pemegang saham mayoritas the majority shareholder of the Company’s Shareholders.
dari Pemegang Saham Perseroan.
Jabatan anggota Dewan Komisaris berakhir apabila: The position of a member of the Board of Commissioners ends when:
1. Kehilangan kewarganegaraan Indonesia. 1. Loss of Indonesian citizenship.
2. Mengundurkan diri. 2. Resign.
3. Tidak lagi memenuhi persyaratan perundang-undangan yang 3. No longer fulfills the requirements of applicable laws and
berlaku. regulations.
4. Meninggal dunia. 4. Die.
5. Diberhentikan berdasarkan keputusan RUPS. 5. Dismissed based on the decision of the GMS.
Dalam hal terdapat penambahan anggota Dewan Komisaris, In the event that there is an additional member of the Board
maka masa jabatan anggota Dewan Komisaris tersebut akan of Commissioners, the term of office of the member of the
berakhir bersamaan dengan berakhirnya jabatan anggota Dewan Board of Commissioners will end simultaneously with the end
Komisaris lainnya yang telah ada, kecuali Rapat Umum Pemegang of the position of the other existing members of the Board of
Saham menentukan lain. Commissioners, unless the General Meeting of Shareholders
determines otherwise.
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Nominasi dan Remunerasi Nomination and Remuneration of
Dewan Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Prosedur Nominasi Dewan Komisaris dan Board of Commissioners and Board of Directors
Direksi Nomination Procedures
Kebijakan Nominasi Dewan Komisaris dan Direksi pada ketentuan The Nomination Policy for the Board of Commissioners and
internal mengacu pada Anggaran Dasar Bank Mandiri Taspen, Directors in internal regulations refers to the Articles of Association
Standar Prosedur Tata Kelola Perusahaan dan Piagam Komite of Bank Mandiri Taspen, Standard Corporate Governance
Remunerasi dan Nominasi. procedures and the Remuneration and Nomination Committee
Charter.
Calon Dewan Komisaris dan Direksi yang dinominasikan harus The nominated candidates for the Board of Commissioners and
memenuhi persyaratan yang ditentukan dalam anggaran dasar the Board of Directors had to meet the requirements specified
Bank dan peraturan perundangan-undangan yang berlaku in the Bank’s articles of association and the prevailing laws and
dengan melakukan seleksi sesuai dengan yang dipersyaratkan regulations by conducting a selection in accordance with those
oleh peraturan tersebut. required by these regulations.
Prosedur nominasi Dewan Komisaris dan Direksi dilakukan sebagai The nomination procedure for the Board of Commissioners and
berikut: the Board of Directors was carried out as follows:
1. Komite Remunerasi dan Nominasi mengidentifikasi calon 1. The Remuneration and Nomination Committee identified
yang memenuhi kriteria; candidates who meet the criteria;
2. Dewan Komisaris atas dasar saran dari Komite Remunerasi 2. The Board of Commissioners on the basis of advice from
dan Nominasi menyampaikan usulan calon kepada Pemegang the Remuneration and Nomination Committee submited
Saham; candidate proposals to Shareholders;
3. Pelaksanaan seleksi dilaksanakan sebelum masa jabatan 3. The selection was carried out before the end of the term of
berakhir atau diminta Dewan Komisaris; office or requested by the Board of Commissioners;
4. Calon yang direkomendasikan oleh Komite Remunerasi dan 4. Candidates recommended by the Remuneration &
Nominasi kepada Dewan Komisaris setelah ditelaah kemudian Nomination Committee to the Board of Commissioners after
diusulkan kepada pemegang saham untuk diangkat atau being reviewed were then proposed to shareholders to be
ditetapkan dalam RUPS. appointed or appointed in the GMS.
Prosedur Penetapan Remunerasi Remuneration Determination Procedure
Penetapan remunerasi Dewan Komisaris dan Direksi dilakukan The remuneration of the Board of Commissioners and the Board
dengan tata cara sebagai berikut: of Directors was determined in the following manner:
1. Komite Remunerasi dan Nominasi melakukan kajian 1. The Remuneration and Nomination Committee reviewed the
remunerasi bagi anggota Dewan Komisaris dan Direksi. remuneration for members of the Board of Commissioners
and the Board of Directors.
2. Komite Remunerasi dan Nominasi melakukan koordinasi 2. The Remuneration and Nomination Committee coordinated
dengan Direktur dan Pejabat yang membidangi Human with the Director and Officer in charge of Human Capital
Capital serta unit kerja terkait dalam rangka menyusun usulan and related work units in order to prepare the Remuneration
Remunerasi. proposal.
3. Dalam menetapkan kebijakan remunerasi paling kurang 3. In setting the remuneration policy, at least pay attention to:
memperhatikan:
a. Kinerja keuangan dan pemenuhan cadangan; a. Financial performance and reserve fulfillment;
b. Prestasi kerja individual; b. Individual work performance;
c. Kewajaran dengan peer division; c. Fairness with peer division;
d. Pertimbagan sasaran dan strategi jangka panjang bank d. Consideration of the bank’s long-term goals and strategies
4. Komite Remunerasi dan Nominasi berdasarkan kajian 4. The Remuneration and Nomination Committee, based on the
menyusun rekomendasi remunerasi dan kemudian study, prepared remuneration recommendations and then
disampaikan kepada Dewan Komisaris dan Direksi. submited them to the Board of Commissioners and the Board
of Directors.
5. Dewan Komisaris menyampaikan usulan dan rekomendasi 5. The Board of Commissioners submited proposals and
atas dasar kajian Komite Remunerasi dan Nominasi kepada recommendations based on the review of the Remuneration
RUPS untuk memperoleh persetujuan. and Nomination Committee to the GMS for approval.
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Tata Kelola Perusahaan
Corporate Governance
6. Usulan dan rekomendasi Dewan Komisaris kepada RUPS 6. The proposals and recommendations of the Board of
dapat berupa: Commissioners to the GMS could be in the form of:
a. Persetujuan mengenai bentuk dan besaran Remunerasi; a. Approval on the form and amount of Remuneration; or
atau
b. Persetujuan untuk diberikan kewenangan kepada Dewan b. Approval to be given authority to the Board of
Komisaris dalam menetapkan bentuk dan besaran Commissioners in determining the form and amount of
remunerasi. remuneration.
Indikator Penetapan Remunerasi Indicators for Determining the Remuneration
Dewan Komisaris dan Direksi of the Board of Commissioners and
Board of Directors
Indikator penetapan remunerasi Dewan Komisaris dan Direksi Bank The indicators for determining remuneration for the Board of
Mandiri Taspen mengacu pada Peraturan Otoritas Jasa Keuangan Commissioners and Board of Directors of Bank Mandiri Taspen
Nomor 45/POJK.03/2015 tentang Penerapan Tata Kelola dalam referred to the OJK Regulation Number 45/POJK.03/2015
Pemberian Remunerasi bagi Bank Umum serta Peraturan Peraturan concerning the Implementation of Governance in Providing
Menteri Badan Usaha Milik Negara Republik Indonesia Nomor Remuneration for Commercial Banks and the Regulation of
PER-12/MBU/11/2020 Tentang Perubahan Kelima Atas Peraturan the Minister of State Owned Enterprises of the Republic of
Menteri Badan Usaha Milik Negara Nomor PER-04/MBU/2014 Indonesia Number PER-12/ MBU /11/2020 Regarding the Fifth
Tentang Pedoman Penetapan Penghasilan Direksi, Dewan Amendment to the Regulation of the Minister of StateOwned
Komisaris, dan Dewan Pengawas Badan Usaha Milik Negara yang Enterprises Number PER-04/MBU/2014 concerning Guidelines for
juga diberlakukan untuk perusahaan anak BUMN. Determining the Income of Directors, Board of Commissioners,
and Supervisory Board of State-Owned Enterprises which also
applied to SOE subsidiaries.
Bank Mandiri Taspen telah memiliki Kebijakan Remunerasi Bank Mandiri Taspen had a Remuneration Policy revised several
yang telah beberapa kali di revisi dengan revisi terakhir tanggal times with the latest revision on March 19, 2020. The current
19 Maret 2020. Kebijakan remunerasi yang telah ditetapkan saat remuneration policy regulated the remuneration of the Board
ini mengatur terkait remunerasi Dewan Komisaris, Direksi dan of Commissioners, Directors and employees at certain levels to
juga pegawai di level tertentu untuk ditetapkan sebagai material be determined as material risk takers. Determination of material
risk taker. Penetapan material risk taker dilakukan dengan risk takers was carried out using a qualitative and quantitative
menggunakan pendekatan kualittatif dan kuantitatif. approach.
Dalam penetapan remunerasi karyawan, Pejabat Eksekutif, Direksi In determining the remuneration of employees, Executive Officers,
dan Dewan Komisaris, Komite Remunerasi mempertimbangkan Directors and Board of Commissioners, the Remuneration and
beberapa hal, antara lain: Nomination Committee considers several things, including:
1. Hasil benchmarking remunerasi karyawan, pejabat eksekutif, 1. The results of benchmarking the remuneration of employees,
aggota Direksi dan anggota Dewan Komisaris dengan industri executive officers, members of the Board of Directors
sejenis (peer group). and members of the Board of Commissioners with similar
industries (peer group).
2. Kompleksitas dari operasi perusahaan. 2. The complexity of the company’s operations.
3. Remunerasi terdiri dari gaji/honorarium dan benefit yang bisa 3. Remuneration consisted of salary/honorarium and benefits that
distandarisasi yaitu Tunjangan Hari Raya Cuti Tahunan (THR), could be standardized, namely Annual Leave Holiday Allowance
Rumah Dinas, Kendaraan Dinas, Fasilitas Kesehatan dan (THR), Official House, Official Vehicle, Health Facilities and
Utilities serta benefit lainnya. Sedangkan remunerasi yang Utilities and other benefits. Meanwhile, remuneration based on
berdasarkan kinerja adalah bonus/insentif untuk karyawan performance is bonuses/incentives for employees and bonuses
dan tantiem untuk Direksi dan Dewan Komisaris. for the Board of Directors and the Board of Commissioners.
Struktur dan Jumlah Nominal/Komponen Structure and Amount of Remuneration of the
Remunerasi Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors
Remunerasi Dewan Komisaris dan Direksi diberikan dengan The remuneration of the Board of Commissioners and the Board
memperhatikan pada ketentuan remunerasi yang berlaku, yaitu of Directors was given by considering the applicable remuneration
dalam bentuk: provisions, namely in the form of:
1. Remunerasi yang bersifat tetap, yaitu remunerasi yang tidak 1. Fixed remuneration, namely remuneration that was not
dikaitkan dengan kinerja dan risiko, antara lain gaji/ honorarium, related to performance and risk, including salary/honorarium,
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fasilitas, tunjangan perumahan, tunjangan kesehatan, tunjangan facilities, housing allowance, health allowance, education
pendidikan, tunjangan hari raya dan santunan purna jabatan. allowance, holiday allowance and post-service benefits.
Remunerasi yang berupa Gaji/Honorarium, Fasilitas, Tunjangan Remuneration in the form of Salary/Honorarium, Facilities,
dan santunan purna jabatan diberikan dalam bentuk tunai. Allowances and post-service benefits was given in cash.
2. Remunerasi yang bersifat variabel, yaitu remunerasi yang 2. Variable remuneration, namely remuneration related
dikaitkan dengan kinerja dan risiko, antara lain Bonus, Tantiem/ to performance and risk, including bonuses, bonuses/
Insentif Kinerja atau bentuk lainnya yang dipersamakan performance incentives or other equivalent forms.
dengan itu. Remunerasi yang berupa Bonus, Tantiem, Insentif Remuneration in the form of Bonuses, Bonuses, Incentives
dapat diberikan dalam bentuk tunai, saham, atau instrumen could be given in the form of cash, shares, or share-based
yang berbasis saham yang diterbitkan oleh Perseroan dengan instruments issued by the Company with special provisions for
ketentuan khusus untuk Dewan Komisaris diberikan dalam the Board of Commissioners given in cash to avoid elements
bentuk tunai untuk menghindari unsur benturan kepentingan of conflict of interest in carrying out supervision.
dalam menjalankan pengawasan.
Struktur penetapan remunerasi Dewan Komisaris dan Direksi The structure for determining the remuneration for the Board of
adalah sebagai berikut: Commissioners and the Board of Directors is as follows:
Tabel Struktur Remunerasi Dewan Komisaris dan Direksi
Table of Remuneration structure for the Board of Commissioners and the Board of Directors
Ketentuan
Jenis Pengasilan Provision
No
Income Type Dewan Komisaris Direksi
Board of Commissioners Board of Directors
1 Honorarium/Gaji Besarnya faktor jabatan Anggota Direksi 85% dari Direktur Utama
Honorarium/Salary Komisaris Utama 43% dari Direktur Utama Members of the Board of Directors 85% of the
Komisaris 90% dari Komisaris Utama President Director
The size of the job factor President Commissioner
43% of President Director Commissioner 90% of
President Commissioner
2 Tunjangan
Allowance
Tunjangan Hari Raya Keagamaan 1 (satu) kali honorarium 1 (satu) kali gaji
Religious holiday allowance 1 (one) time honorarium 1 (one) times salary
Tunjangan transportasi Sebesar 20% dari honorarium Tidak diberikan
Transportation allowance 20% of the honorarium Not given
Tunjangan Cuti Tahunan Tidak diberikan Tidak diberikan
Annual Leave Allowance Not given Not given
Santunan Purna Jabatan Premi asuransi maksimal 25% dari Premi asuransi maksimal 25% dari gaji/tahun
Retirement Compensation honorarium/tahun Maximum insurance premium of 25% honorarium/
Maximum insurance premium of 25% honorarium/ year
year
Tunjangan Perumahan Tidak diberikan Diberikan secara bulanan sebesar maksimal 40%
Housing Benefit Not given dari gaji
Given monthly at a maximum of 40% of salary
Tunjangan Pakaian Dinas Tidak diberikan Tidak diberikan
Service Clothing Allowance Not given Not given
3 Fasilitas
Facility
Fasilitas Kendaraan Dinas Diberikan dalam bentuk tunjangan Diberikan 1(satu) kendaraan dinas yang
Service Vehicle Facilities transportasi sebesar 20% dari honorarium diberikan dalam bentuk sewa sesuai kriteria yang
Given in the form of a transportation allowance of telah ditetapkan
20% of the honorarium 1 (one) official vehicle is given in the form of rental
according to predetermined criteria
Fasilitas Kesehatan Diberikan dalam bentuk asuransi kesehatan Diberikan dalam bentuk asuransi kesehatan
Medical Facilities Provided in the form of health insurance Provided in the form of health insurance
Fasilitas Perkumpulan Profesi Tidak diberikan Maksimum 2 (dua) keanggotaan
Professional Association Facilities Not given Maximum 2 (two) memberships
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Tata Kelola Perusahaan
Corporate Governance
Ketentuan
Jenis Pengasilan Provision
No
Income Type Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Fasilitas Bantuan Hukum Diberikan merujuk pada ketentuan tentang bantuan Diberikan merujuk pada ketentuan tentang bantuan
Legal Aid Facilities hukum bagi perusahaan BUMN sebagaimana diatur hukum bagi perusahaan BUMN sebagaimana diatur
dalam Peraturan menteri BUMN dalam Peraturan menteri BUMN
Given referring to the provisions regarding legal Given referring to the provisions regarding legal
assistance for BUMN companies as regulated in the assistance for BUMN companies as regulated in the
Minister of BUMN Regulations Minister of BUMN Regulations
Fasilitas Komunikasi At Cost maksimal Rp2.500.000,- (Komisaris Utama), At Cost maksimal Rp3.000.000,- (Direktur Utama)
Communication Facilities Rp2.000.000,-(Komisaris lainnya) Rp2.500.000,- (Direksi lainnya)
At Cost maximum IDR 2,500,000 (President At Cost maximum IDR 3,000,000,- (President
Commissioner), IDR 2,000,000 (other Commissioners) Director) IDR 2,500,000,- (Other Directors)
Struktur dan jumlah remunerasi Dewan Komisaris dan Direksi The structure and amount of remuneration for the Board of
adalah sebagai berikut: Commissioners and the Board of Directors are as follows:
Direksi
Board of Directors
(Juta / Million)
Fasilitas lain dalam bentuk
Gaji, bonus, tunjangan rutin, Natura (perumahan,
tantiem, dan fasilitas lainnya transportasi, asuransi
Nama Jabatan dalam bentuk non-natura kesehatan dan sebagainya)
No
Name Position Salary, bonus, regular allowances, Other facilities in the form of
tantiem, and other facilities in non-cash benefits (housing,
non-cash form transportation, health insurance,
and others)
1 Elmamber Petamu Sinaga Direktur Utama
√ √
President Director
2 Maswar Purnama Direktur
√ √
Director
3 Widi Nugroho Direktur
√ √
Director
4 Putu Aprianto Direktur
√ √
Director
5 Resi Lora Direktur
√ √
Director
Jumlah
Rp52,710 Rp2,535
Amount
Dewan Komisaris
Board of Commissioners
(Juta / Million)
Fasilitas lain dalam bentuk
Gaji, bonus, tunjangan rutin, Natura (perumahan,
tantiem, dan fasilitas lainnya transportasi, asuransi
Nama Jabatan dalam bentuk non-natura kesehatan dan sebagainya)
No
Name Position Salary, bonus, regular allowances, Other facilities in the form of
tantiem, and other facilities in non-cash benefits (housing,
non-cash form transportation, health insurance,
and others)
1 Mustaslimah Komisaris Utama
√ √
President Commissioner
2 Hendrika Nora Osloi Komisaris
√ √
Sinaga Commissioner
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Fasilitas lain dalam bentuk
Gaji, bonus, tunjangan rutin, Natura (perumahan,
tantiem, dan fasilitas lainnya transportasi, asuransi
Nama Jabatan dalam bentuk non-natura kesehatan dan sebagainya)
No
Name Position Salary, bonus, regular allowances, Other facilities in the form of
tantiem, and other facilities in non-cash benefits (housing,
non-cash form transportation, health insurance,
and others)
3 Boedi Armanto Komisaris Independen
Independent √ √
Commissioner
4 Suhajar Diantoro*) Komisaris
√ √
Commissioner
Jumlah
Rp25,300 Rp1,175
Amount
Keterangan / Note:
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK.
*) Appointed based on the decision of the Annual GMS on June 27, 2023, with the transfer of duties from Independent Commissioner to Commissioner, as determined by the
Shareholders’ Circular Resolution dated June 27, 2024, and effective after the fit and proper test by OJK.
Kebijakan Keberagaman Direksi dan Board of Directors and Board of
Dewan Komisaris Commissioners Diversity Policy
Kebijakan keberagaman komposisi Dewan Komisaris dan Direksi The policy on the diversity of the composition of the Board of
yang diterapkan oleh Bank Mandiri Taspen telah mengacu pada Commissioners and Directors implemented by Bank Mandiri
Kebijakan pengurusan perusahaan anak oleh induk serta pada Taspen has referred to the policy on the management of subsidiary
Perjanjian Antar Pemegang Saham Nomor: DIR.PKS/093/2014, companies by the parent as well as the Agreement between
Nomor: JAN-18/DIR/2014, dan Nomor: PKS139/DIRUT/0814, Shareholders Number: DIR.PKS/093/2014, Number: JAN-18/
tertanggal 21 Agustus 2014, sebagaimana telah diubah dengan DIR/2014, and Number : PKS139/DIRUT/0814, dated August 21,
Perubahan atas Perjanjian Pemegang Saham Nomor: CEO. 2014, as amended by Amendment to the Shareholder Agreement
PKS/016/2015, Nomor: JAN-99/DIR/2015, dan Nomor: PKS.67/ Number: CEO.PKS/016/2015, Number: JAN-99/DIR/2015, and
DIRUT/0415, tertanggal 30 April 2015. Number: PKS.67/DIRUT/ 0415, dated April 30, 2015.
Dalam penetapan anggota Dewan Komisaris dan Direksi, In determining the members of the Board of Commissioners and
sesuai kebijakan Pemegang Saham, telah mempertimbangkan Board of Directors, according to the Shareholders’ policy, have
keberagaman komposisi menyesuaikan dengan kebutuhan dan considered the diversity of the composition according to the needs
kompleksitas Bank Mandiri Taspen sehingga diharapkan dalam and complexity of Bank Mandiri Taspen so that it is expected
pengembangan Bank Mandiri Taspen maupun dalam penyelesaian that in the development of Bank Mandiri Taspen as well as in
terhadap suatu permasalahan dapat dipertimbangkan dari solving a problem can be considered from various perspectives of
berbagai perspektif pendidikan, kompetensi dan pengalaman education, competence and experience possessed.
yang dimiliki.
Pada periode 2024, keberagaman komposisi Direksi yang In the 2024 period, the diversity of the composition of the Board
tercermin dalam pendidikan, pengalaman kerja, usia dan jenis of Directors reflected in education, work experience, age and
kelamin, dapat dilihat sebagaimana dalam tabel di bawah ini: gender, can be seen in the table below:
Tabel Keberagaman Komposisi Direksi
Table of Diversity in the Composition of the Board of Directors
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
Elmamber Petamu Direktur Utama 54 Tahun Pria - Sarjana Akuntansi Memiliki pengalaman kerja di Akuntansi dan
Sinaga President Director 54 years old Male - Magister Manajemen bidang perbankan Perbankan
- Bachelor of Accounting Have work experience in Accounting
- Master of Management banking and Banking
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Tata Kelola Perusahaan
Corporate Governance
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
Atta Alva Direktur Finance, 45 Tahun Pria - Sarjana Teknik Informatika Memiliki pengalaman kerja di Manajemen
Wanggai* Risk & Operations 45 years old Male dan Komputer bidang perbankan Management
Director of - Magister Manajemen Bisnis Have work experience in
Finance, Risk & - Bachelor of Information and banking
Operations Computer Engineering
- Master of Business
Management
Maswar Purnama Direktur Business 57 Tahun Pria - Sarjana Ekonomi Memiliki pengalaman kerja di Administrasi
Director of 57 years old Male Manajemen bidang perbankan Bisnis
Business - Master of Business Have work experience in Business
Administration banking Administration
- Doktor Ilmu Administrasi
Bisnis
- Bachelor of Economics
Management
- Master of Business
Administration
- Doctor of Business
Administration
Judhi Budi Direktur 56 Tahun Pria - Sarjana Ekonomi/Akuntansi Memiliki pengalaman kerja di SDM dan
Wirjanto** Compliance & 56 years old Male - Bachelor of Economics/ bidang SDM dan Keuangan Keuangan
Control Accounting Have work experience in HR HR and
and Finance Finance
Director of
Compliance &
Control
Widi Nugroho*** Direktur IT & 56 Tahun Pria - Sarjana Teknik Informatika Memiliki pengalaman kerja di IT
Digital 56 years old Male - Master Information & bidang IT dan Digital IT
Director of IT & Communication Technology Have work experience in IT
Digital - Master Commerce (Business and Digital
Information System)
- Bachelor of Information
Engineering
- Master of Information &
Communication Technology
- Master Commerce (Business
Information Systems)
Putu Direktur Finance, 52 Tahun Pria - Sarjana Ekonomi Memiliki pengalaman kerja di Manajemen
Apriyanto**** Risk & Operations 52 years old Male Manajemen bidang perbankan Management
Director of - Master Manajemen Have work experience in
Finance, Risk & Agribisnis banking
Operations - Bachelor of Economics
Management
- Master of Agribusiness
Management
Resi Lora***** Direktur 54 Tahun Wanita - Sarjana Statistika Memiliki pengalaman kerja di SDM dan
Compliance & 54 years old Female - Bachelor of Statistics bidang SDM dan Keuangan Keuangan
Control Have work experience in HR HR and
and Finance Finance
Director of
Compliance &
Control
*) telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024
**) tidak diperpanjang masa jabatannya berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024
***) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 18 Oktober 2023 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 28 Mei 2024
****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 Juni 2024
*****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 November 2024
*) Dismissed with respect based on the Shareholders’ Circular Resolution dated January 23, 2024.
**) Term of office not extended based on the Shareholders’ Circular Resolution dated June 27, 2024.
***) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated October 18, 2023, and effective after passing the OJK Fit and Proper Test
on May 28, 2024.
****) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated January 23, 2024, and effective after passing the OJK Fit and Proper Test
on June 6, 2024.
*****) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated June 27, 2024, and effective after passing the OJK Fit and Proper Test on
November 6, 2024.
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Pada periode 2024, keberagaman komposisi Dewan Komisaris In the 2024 period, the diversity of the composition of the Board of
yang tercermin dalam pendidikan, pengalaman kerja, usia dan Commissioners, which is reflected in education, work experience,
jenis kelamin, dapat dilihat sebagaimana dalam tabel di bawah ini: age and gender, can be seen in the table below:
Tabel Keberagaman Komposisi Dewan Komisaris
Table of Diversity in Composition of the Board of Commissioners
Jenis
Nama Jabatan Usia Pendidikan Pengalaman Kerja Keahlian
Kelamin
Name Position Age Education Work experience Expertise
Gender
Mustaslimah Komisaris Utama 59 Tahun Wanita - Sarjana Teknologi Memiliki pengalaman kerja di Procurement,
President 59 years old Female Pertanian bidang perbankan Compliance,
Commissioner - Bachelor of Agricultural Have work experience in Human
Technology banking Capital, dan
Internal Audit
Procurement,
Compliance,
Human
Capital, and
Internal Audit
Hendrika Nora Komisaris 54 Tahun Wanita - Sarjana Teknik Kimia Memiliki pengalaman kerja Manajemen
Osloi Sinaga Commissioner 54 years old Female - Magister Manajemen di bidang infrastruktur, Jasa Management
- Bachelor of Chemical Asuransi, dan Dana Pensiun
Engineering Have work experience in
- Master of Management infrastructure, insurance
services, and pension funds
Boedi Armanto Komisaris 65 tahun Pria - Sarjana Agronomi Memiliki pengalaman sebagai Ekonomi
Independen 65 years old Male - Magister Applied pengawas perbankan dan Economics
Independent Economics Komisaris Perbankan
Commissioner - Doktor bidang Ekonomi Have experience as a banking
- Bachelor of Agronomy supervisor and banking
- Master in Applied commissioner
Economics
- Doctorate in Economics
Suhajar Diantoro* Komisaris 60 tahun Pria - Sarjana Ilmu Pemerintahan Memiliki pengalaman Manajemen
Commissioner 60 years old Male - Magister Manajemen manajemen dan ilmu dan Ilmu
- Doktor Ilmu Sosial Politik pemerintahan Pemerintahan
- Bachelor of Government Have experience in Management
Science management and and Public
- Master of Management government science Administration
- Doctor of Social and
Political Science
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK
*) Appointed based on the decision of the Annual GMS on June 27, 2023, with the transfer of duties from Independent Commissioner to Commissioner, as determined by the
Shareholders’ Circular Resolution dated June 27, 2024, and effective after passing the fit and proper test by OJK
Kebijakan Pengungkapan Informasi Policy on Disclosure of Information on Share
Kepemilikan Saham Dewan Komisaris dan Ownership of the Board of Commissioners
Direksi Serta Pelaksanaannya and Directors and Their Implementation
Bank Mandiri Taspen merupakan Perseroan Terbatas yang tertutup Bank Mandiri Taspen is a Closed Limited Liability Company
sehingga tidak terdapat pengungkapan informasi kepemilikan so there is no disclosure of information on share ownership of
saham anggota Direksi dan anggota Dewan Komisaris paling members of the Board of Directors and members of the Board
lambat 3 (tiga) hari kerja setelah terjadinya kepemilikan atau of Commissioners no later than 3 (three) working days after
setiap perubahan kepemilikan atas saham Bank. ownership or any change in ownership of Bank shares.
Kepemilikan Saham Direksi Board of Directors Share Ownership
Sampai dengan 31 Desember 2024, tidak terdapat anggota As of December 31, 2024, there is no member of the Board
Direksi Bank Mandiri Taspen yang memiliki saham Bank Mandiri of Directors of Bank Mandiri Taspen who owns shares of Bank
Taspen mencapai 5% (lima persen) atau lebih dari modal disetor Mandiri Taspen reaching 5% (five percent) or more of the paid
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Tata Kelola Perusahaan
Corporate Governance
Bank Mandiri Taspen, ataupun di bank lain maupun perusahaan up capital of Bank Mandiri Taspen, or in other banks or other
lainnya yang berkedudukan di dalam maupun di luar negeri. companies domiciled at home or abroad.
Tabel Kepemilikan Saham Direksi
Table of Board of Directors Share Ownership
Kepemilikan Saham
Shareholding
Nama Jabatan Bank Mandiri Lembaga Keuangan
Name Position Taspen Bank Lain Non Bank Perusahaan Lain
Bank Mandiri Other Banks Non-Bank Financial Other Companies
Taspen Institutions
Direktur Utama Nihil Nihil Nihil Nihil
Elmamber Petamu Sinaga
President Director Nil Nil Nil Nil
Direktur Finance, Risk &
Operation Nihil Nihil Nihil Nihil
Atta Alva Wanggai*
Director of Finance, Risk Nil Nil Nil Nil
& Operation
Direktur Business Nihil Nihil Nihil Nihil
Maswar Purnama
Director of Business Nil Nil Nil Nil
Direktur Compliance &
Control Nihil Nihil Nihil Nihil
Judhi Budi Wirjanto**
Director of Compliance Nil Nil Nil Nil
& Control
Direktur IT & Digital Nihil Nihil Nihil Nihil
Widi Nugroho***
Director of IT & Digital Nil Nil Nil Nil
Direktur Finance, Risk &
Operations Nihil Nihil Nihil Nihil
Putu Apriyanto****
Director of Finance, Risk Nil Nil Nil Nil
& Operations
Direktur Compliance &
Control Nihil Nihil Nihil Nihil
Resi Lora*****
Director of Compliance Nil Nil Nil Nil
& Control
*) telah diberhentikan dengan hormat berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024
**) tidak diperpanjang masa jabatannya berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024
***) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 18 Oktober 2023 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 28 Mei 2024
****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 23 Januari 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 Juni 2024
*****) telah diangkat sebagai Direktur Perseroan berdasarkan Keputusan Sirkuler Pemegang Saham tanggal 27 Juni 2024 dan efektif menjabat setelah lulus uji Penilaian
Kemampuan dan Kepatutan OJK pada 06 November 2024
*) Dismissed with respect based on the Shareholders’ Circular Resolution dated January 23, 2024.
**) Term of office not extended based on the Shareholders’ Circular Resolution dated June 27, 2024.
***) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated October 18, 2023, and effective after passing the OJK Fit and Proper Test
on May 28, 2024.
****) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated January 23, 2024, and effective after passing the OJK Fit and Proper Test
on June 6, 2024.
*****) Appointed as the Director of the Company based on the Shareholders’ Circular Resolution dated June 27, 2024, and effective after passing the OJK Fit and Proper Test on
November 6, 2024.
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of Commissioners
Setiap Dewan Komisaris telah mengungkapkan kepemilikan Each Board of Commissioners disclosed the share ownership
sahamnya yang mencapai 5% (lima perseratus) atau lebih, baik pada which reached 5% (five percent) or more, both at the Bank
Bank yang bersangkutan maupun bank dan perusahaan lain yang concerned and in other banks and companies domiciled at home
berkedudukan di dalam dan di luar negeri, serta hubungan keuangan and abroad, as well as financial and family relationships with other
serta hubungan keluarga dengan anggota Dewan Komisaris lainnya, members of the Board of Commissioners, members Directors and/
anggota Direksi dan/atau Pemegang Saham Pengendali Bank. or Controlling Shareholders of the Bank.
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Tabel Kepemilikan Saham Dewan Komisaris
The Board of Commissioners’ Share Ownership Table
Kepemilikan Saham
Shareholding
Nama Jabatan Bank Mandiri Lembaga Keuangan
Name Position Taspen Bank Lain Non Bank Perusahaan Lain
Bank Mandiri Other Banks Non-Bank Financial Other Companies
Taspen Institutions
Mustaslimah Komisaris Utama Nihil Nihil Nihil Nihil
President Commissioner Nil Nil Nil Nil
Hendrika Nora Osloi Komisaris Nihil Nihil Nihil Nihil
Sinaga Commissioner Nil Nil Nil Nil
Suhajar Diantoro* Komisaris Nihil Nihil Nihil Nihil
Commissioner Nil Nil Nil Nil
Boedi Armanto Komisaris Independen
Nihil Nihil Nihil Nihil
Independent Nil Nil Nil Nil
Commissioner
*) Diangkat berdasarkan putusan RUPS Tahunan tanggal 27 Juni 2023, pengalihan tugas dari Komisaris Independen menjadi Komisaris yang ditetapkan berdasarkan Keputusan
Sirkuler Pemegang Saham tertanggal 27 Juni 2024 dan efektif setelah uji kemampuan dan kepatutan dari OJK.
*) Appointed based on the decision of the Annual GMS on June 27, 2023, with the transfer of duties from Independent Commissioner to Commissioner, as determined by the
Shareholders’ Circular Resolution dated June 27, 2024, and effective after passing the fit and proper test by OJK
Organ dan Komite di Bawah Dewan Organs and Committees Under the Board
Komisaris of Commissioners
Dalam melaksanakan tugasnya, Dewan Komisaris dibantu In carrying out its duties, the Board of Commissioners is assisted by
oleh Sekretaris Dewan Komisaris dan Komite Penunjang, yaitu the Secretary to the Board of Commissioners and the Supporting
Komite Audit, Komite Remunerasi dan Nominasi serta Komite Committees, namely the Audit Committee, Remuneration and
Pemantau Risiko. Semua komite tersebut, diketuai oleh Komisaris Nomination Committee and the Risk Monitoring Committee. All of
Independen. Adapun uraiannya sebagai berikut. these committees are chaired by an Independent Commissioner.
The description is as follows.
Sekretaris Dewan Komisaris Secretary of Board of Commissioners
Sekretaris Dewan Komisaris memiliki peran yang strategis untuk The Secretary of Commissioners Board has a strategic role to carry
melaksanakan tugas kesekretariatan dari Dewan Komisaris, out the tasks from the Board of Commissioners, to administer the
mengadministrasikan dokumen Dewan Komisaris dan sebagai documents of the Board of Commissioners, and to act as a liason
penghubung bagi Dewan Komisaris baik dengan pihak-pihak for the Board of Commissioners for both internal and external
terkait di lingkungan perusahaan maupun di luar perusahaan. parties.
Tugas dan Tanggung Jawab Sekretaris Dewan Duties and Responsibilities of the Secretary of the
Komisaris Board of Commissioners
Sekretaris Dewan Komisaris berkewajiban untuk: The Secretary of the Board of Commissioners is obliged to:
1. Membantu Dewan Komisaris dalam menjaga agar pelaksanaan 1. Assist the Board of Commissioners in maintaining that the
tata tertib Komisaris secara teknis dapat dilakukan secara technical conduct of the Board of Commissioners can be done
tertib. technically in an orderly manner.
2. Menyiapkan risalah rapat untuk disahkan dalam rapat 2. Prepare the minutes of the meeting to be ratified at the next
berikutnya serta menyimpan salinannya. meeting and keep the copy.
3. Menyiapkan laporan tentang pelaksanaan keputusan rapat 3. Prepare a report on the implementation of decisions to be
untuk dikaji dalam rapat berikutnya. reviewed in the next meeting.
Sekretaris Dewan Komisaris bertanggung jawab atas pengaturan The Secretary of the Board of Commissioners is responsible for
terselenggaranya rapat Dewan Komisaris, termasuk di dalamnya regulating the Board of Commissioners meetings, including the
hal-hal sebagai berikut: following:
1. Menyiapkan undangan rapat kepada seluruh peserta untuk 1. Prepare meeting invitations to all participants to be signed
ditandatangani oleh Komisaris Utama atau salah seorang by the President Commissioner or by one of the other
Komisaris lainnya. Commisioners.
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Tata Kelola Perusahaan
Corporate Governance
2. Menyiapkan sarana dan prasarana yang dibutuhkan dalam 2. Prepare facilities needed in the meeting.
dalam rapat.
3. Mendistribusikan bahan rapat kepada seluruh peserta rapat. 3. Distribute the meeting material to all meeting participants.
4. Mencatat dan mengadministrasikan keputusan rapat. 4. Record and administer meeting decision.
5. Menyimpan konsep risalah rapat. 5. Keep the minutes of meeting concept.
6. Menjaga kerahasiaan keputusan rapat sampai dengan 6. Maintain the confidentiality of the meeting decision until the
keputusan diumumkan. decision is announced.
7. Menyampaikan risalah rapat kepada seluruh anggota rapat 7. Submit minutes of meeting to all meeting participants and
dan pejabat lain yang ditetapkan dalam rapat Dewan other officials determined at the Board of Commissioners
Komisaris. meeting.
8. Membuat catatan dan memonitor tindak lanjut perkembangan 8. Make notes and monitor the follow-up of developments of
pelaksanaan keputusan-keputusan rapat serta melaporkan the meeting implementation and report the follow-up to the
tindak lanjut tersebut kepada Dewan Komisaris. Board of Commissioners.
Sekretaris Dewan Komisaris berkewajiban menjaga keamanan Secretary of the Board of Commissioners is obliged to maintain
seluruh dokumen rapat, terutama yang bersifat rahasia. the security of all meeting documents, especially confidential.
Profil Sekretaris Dewan Komisaris Profile of Secretary of the Board of Commissioners
Tugas dan Fungsi Sekretaris Dewan Komisaris Bank Mandiri Taspen Duties and Functions of the Secretary of the Board of
secara struktural berada di bawah supervisi Sekretaris Perusahaan. Commissioners of Bank Mandiri Taspen are structurally under the
supervision of the Corporate Secretary.
Pelaksanaan Tugas Sekretaris Dewan Komisaris Implementation of Duties of the Secretary of the
Board of Commissioners
Sekretaris Dewan Komisaris didukung dengan Staf dan Sekretariat The Secretary of the Board of Commissioners supported by the
Dewan Komisaris telah menyusun pokok-pokok program kerja Staff and Secretariat of the Board of Commissioners has compiled
tahun 2024 dengan realisasi antara lain sebagai berikut: the main points of the 2024 work program with the following
realization:
1. Menyiapkan bahan rapat, menyusun risalah rapat, dan 1. Prepare meeting materials, compile minutes of meetings,
mengadministrasikan dengan tertib penyelenggaraan Rapat and administer the Board of Commissioners Meetings in an
Dewan Komisaris, Rapat Komite-komite di Bawah Dewan orderly manner, Meetings of Committees under the Board of
Komisaris, dan Rapat Dewan Komisaris mengundang Direksi Commissioners, and Meetings of the Board of Commissioners
inviting the Board of Directors
2. Memberikan masukan dan informasi kepada Dewan Komisaris 2. Provide input and information to the Board of Commissioners
atas hal-hal yang menjadi perhatian Dewan Komisaris, on matters of concern to the Board of Commissioners,
antara lain terkait kebijakan dan strategi Direksi dalam including, among others, the policies and strategies of the
rangka mencapai sasaran strategis dalam RKAP tahun 2024, Board of Directors in order to achieve strategic goals in the
penyaluran kredit pada sektor-sektor pensiunan, retail dan 2024 RKAP, lending to the retired, retail and micro sectors,
mikro, proses restrukturisasi kredit, keandalan infrastruktur the credit restructuring process, IT infrastructure reliability,
TI, GCG, APU – PPT, pengembangan SDM, manajemen risiko, GCG, AML-CFT, HR development, risk management, and the
dan Sistem Pengendalian Internal. Internal Control System.
3. Bekerja sama dengan Komite-komite di bawah Dewan Komisaris 3. Cooperate with the Committees under the Board of
dalam pemenuhan kewajiban-kewajiban Dewan Komisaris, Commissioners in fulfilling the obligations of the Board
termasuk laporan Dewan Komisaris kepada Regulator. of Commissioners, including reports from the Board of
Commissioners to the Regulator.
4. Mengkoordinasikan penyelenggaraan Kunjungan Kerja 4. Coordinate the implementation of Work Visits for the Board
Dewan Komisaris dan Komite-komite di bawah Dewan of Commissioners and the Committees under the Board of
Komisaris, termasuk menyusun Laporan Hasil Kunjungan. Commissioners, including preparing a Visit Report.
5. Mengadministrasikan korespondensi Dewan Komisaris 5. Administer the correspondence of the Board of Commissioners
dan Komite-komite di Bawah Dewan Komisaris, termasuk and the Committees under the Board of Commissioners,
menyusun persetujuan Dewan Komisaris atas hal-hal yang including preparing the Board of Commissioners’ approval
diusulkan Direksi untuk dimintakan persetujuan Dewan on matters proposed by the Board of Directors for approval
Komisaris, antara lain, usulan KAP untuk audit tahun 2023, by the Board of Commissioners, such as the proposal for the
usulan pengurus Bank, usulan perubahan struktur organisasi Public Accounting Firm (KAP) for the 2023 audit, the proposal
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satu tingkat di bawah Direksi, usulan RKAP/revisi RKAP for the bank’s management, the proposal for changes to the
tahun 2024 dan RBB 2024-2026, usulan RKAP tahun 2025 organizational structure one level below the Board of Directors,
dan RBB tahun 2025-2027, usulan Rencana Aksi Keuangan the proposal for the 2024 RKAP/revised RKAP and the 2024-
Berkelanjutan tahun 2025-2029, usulan Rencana Jangka 2026 RBB, the proposal for the 2025 RKAP and the 2025-2027
Panjang Perusahaan (RJPP) 2021-2025, serta tindakan- RBB, the proposal for the 2025-2029 Sustainable Financial Action
tindakan Direksi lainnya yang wajib mendapatkan persetujuan Plan, the proposal for the 2021-2025 Long-Term Company Plan
tertulis dari Dewan Komisaris. (RJPP), and other actions by the Board of Directors that require
written approval from the Board of Commissioners.
6. Mengkoordinasikan keikutsertaan Dewan Komisaris dan 6. Coordinate the participation of the Board of Commissioners
Komite-komite di Bawah Dewan Komisaris dalam pelatihan/ and Committees under the Board of Commissioners in
seminar/kegiatan pengembangan kompetensi lainnya sesuai training/seminars/other competency development activities in
dengan bidang pengawasan masing-masing Komisaris/Komite. accordance with the respective areas of supervision of each
Commissioner/Committee.
7. Menyiapkan program orientasi Komisaris baru. 7. Prepare a new commissioner orientation program.
8. Melaksanakan tugas lain untuk mendukung kelancaran tugas 8. Carry out other duties to support the smoothness of the
pengawasan dan pemberian nasihat yang dilakukan oleh supervisory and advisory duties carried out by the Board of
Dewan Komisaris. Commissioners.
Komite Audit Audit Committee
Komite Audit dibentuk dengan tujuan untuk membantu dan The Audit Committee is established with the aim to assist and
memfasilitasi Dewan Komisaris dalam menjalankan tugas dan fungsi facilitate the Board of Commissioners in carrying out the task and
pengawasan. Lingkup pengawasan Komite Audit meliputi hal-hal function of supervision. The Audit Committee’s supervision scope
yang terkait dengan informasi keuangan, sistem pengendalian covers matters relating to financial information, internal control
intern (internal control system), efektivitas pemeriksaan oleh system, effectiveness of audits by External and lnternal Auditors,
Auditor Eksternal dan lnternal, efektivitas pelaksanaan manajemen effectiveness of risk management implementation (together
risiko (bersama dengan pemantau risiko) serta kepatuhan terhadap with risk monitoring) and compliance with applicable laws and
peraturan perundang-undangan yang berlaku. regulations.
Dasar Pembentukan Komite Audit Basis of Establishment of the Audit Committee
Komite Audit Bank dibentuk oleh Dewan Komisaris dan The Bank Audit Committee is established by the Board of
menjalankan tugasnya sesuai dengan Peraturan Otoritas Jasa Commissioners and carries out its duties in accordance with the
Keuangan No. 17 tanggal 14 September 2023 tentang Penerapan Financial Services Authority Regulation No. 17 dated September
Tata Kelola bagi Bank Umum. Komite Audit Bank dibentuk oleh 14, 2023, concerning the Implementation of Governance for
Dewan Komisaris dan menjalankan tugasnya sesuai dengan Commercial Banks. The Bank Audit Committee is established by
peraturan sebagai berikut: the Board of Commissioners and performs its duties in accordance
with the following regulations:
1. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tanggal 1. OJK Regulation No. 17 of 2023 dated September 14, 2023
14 September 2023 tentang Penerapan Tata Kelola bagi Bank regarding the Implementation of Governance for Commercial
Umum. Banks.
2. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 2. OJK Regulation No. 55/POJK.04/2015 concerning the
tentang Pembentukan dan Pedoman Pelaksanaan Kerja Establishment and Guidelines for the Work Implementation
Komite Audit of the Audit Committee
3. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 3. OJK Circular Letter No. 13/ SEOJK.03/2017 concerning
tentang Penerapan Tata Kelola bagi Bank Umum Implementation of Governance for Commercial Banks
4. Anggaran Dasar Bank Mandiri Taspen beserta dengan 4. Bank Mantap’s Articles of Association and its amendments.
perubahannya.
5. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 tanggal 5. Decision of the Board of Commissioners Number KOM/002/
24 Februari 2021 tentang Penetapan Anggota Komite-Komite II/2021 dated February 24, 2021 concerning the Appointment
Di Bawah Dewan Komisaris. of Members of the Committees Under the Board of
Commissioners.
6. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 6. Decision of the Board of Directors Number KEP.DIR/009/
26 Februari 2021 Tentang Pembentukan Komite-Komite II/2021 dated February 26, 2021 concerning the Establishment
Di Bawah Dewan Komisaris. of Committees Under the Board of Commissioners.
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Pengangkatan Komite Audit terakhir sesuai Surat Keputusan The latest appointment of the Audit Committee is in accordance with
Dewan Komisaris Nomor KEP.DEKOM/002/II/2024 tanggal 05 the Board of Commissioners’ Decree No. KEP.DEKOM/002/II/2024
Februari 2024 tentang Perubahan Keanggotaan Komite Audit dated February 5, 2024, regarding the Change in the Membership
dibawah Dewan Komisaris dan selanjutnya diangkat oleh direksi of the Audit Committee under the Board of Commissioners,
dengan Keputusan Direksi Nomor KEP.DIR/004.1/II/2024 tanggal and was subsequently appointed by the Board of Directors with
06 Februari 2024 tentang Perubahan Keanggotaan Komite Audit the Board of Directors’ Decree No. KEP.DIR/004.1/II/2024 dated
di bawah Dewan Komisaris. February 6, 2024, regarding the Change in the Membership of the
Audit Committee under the Board of Commissioners.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Komite Audit mempunyai tugas dan tanggung jawab untuk The Audit Committee has the duties and responsibilities to carry
melaksanakan hal-hal sebagai berikut: out the following:
1. Ketua Komite bertugas dan bertanggung jawab untuk 1. The Head of the Committee has the duty on and is responsible
melakukan koordinasi atas seluruh kegiatan Komite for conducting coordination for all the activities of Audit
Audit untuk memenuhi tujuan komite sesuai dengan Committee to fulfill the objectives of the Board in accordance
pembentukannya, diantaranya bertanggung jawab untuk hal- with its formation, and it should be responsible for the
hal sebagai berikut: following:
a. Menentukan rencana kerja tahunan. a. Determine the annual work plan.
b. Menentukan jadwal rapat tahunan. b. Determine the schedule for the annual meeting.
c. Membuat laporan berkala mengenai kegiatan Komite c. Make periodic reports regarding the activities of the Audit
Audit serta hal-hal yang dirasakan perlu untuk menjadi committee as well as matters that are felt to be of concern to
perhatian Dewan Komisaris. the Board of Commissioners.
d. Membuat Self assessment mengenai efektivitas dari d. Make a Self Assessment on effectiveness from the activities of
kegiatan Komite Audit. the Audit Committee.
2. Anggota Komite bertugas dan bertanggung jawab di 2. The Committee members agree and are responsible for the
antaranya untuk: approval to:
a. Menyelenggarakan rapat secara teratur. a. Conduct the meeting regularly.
b. Mempelajari materi rapat terlebih dahulu. b. Study previous meeting material.
c. Menghadiri rapat. c. Attend a meeting.
d. Berperan aktif dan memberikan kontribusinya dalam d. Take an active role and contribute to every activity.
setiap kegiatan.
e. Membuat risalah rapat. e. Make minutes of meetings.
f. Melakukan kunjungan kerja ke lapangan. f. Make work visits to the field.
2. Ketua dan anggota Komite Audit bertugas dan bertanggung 3. The Head and members of the Audit Committee have the
jawab untuk melakukan pemantauan atas kecukupan duty on and are responsible for implementing the adequacy
pengendalian internal, kecukupan dan kebenaran atas proses of internal supervision, risk management and governance, as
dalam pembuatan laporan keuangan, efekivitas kerja dari well adequacy and fairness of the financial reporting process,
internal dan eksternal auditor, mengidentifikasi hal-hal yang the effectiveness of the work of internal and external auditors,
memerlukan perhatian Dewan Komisaris, menyusun konsep handling matters that require the attention of the Board of
dan analisis yang berhubungan dengan fungsi Komite Audit dan Commissioners, drafting concepts and reviews related with
melaksanakan tugas-tugas lain yang diberikan Dewan Komisaris. the Audit Committee and carrying out other tasks assigned by
the Board of Commissioners.
Piagam Komite Audit Audit Committee Charter
Piagam Komite Audit disusun sebagai pedoman bagi anggota The Audit Committee Charter is prepared as a guideline for
Komite Audit dalam melaksanakan tugas dan tanggung jawabnya members of the Audit Committee to carry out their duties and
agar efisien, efektif, transparan, kompeten, independen, dan responsibilities so that they are efficient, effective, transparent,
dapat dipertanggungjawabkan, sehingga dapat diterima oleh competent, independent and accountable, acceptable to all
semua pihak yang berkepentingan dan sesuai dengan peraturan interested parties and in accordance with the applicable laws
perundang-undangan yang berlaku. Piagam Komite Audit and regulations. The Audit Committee Charter was made with
disusun dengan tujuan untuk membantu Dewan Komisaris dalam the aim of assisting the Board of Commissioners in carrying out
menjalankan peran pengawasan terhadap Bank. Piagam Komite the supervisory role of the Bank. The Audit Committee Charter
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Audit telah disahkan dan ditandatangani oleh seluruh anggota has been approved and signed by all members of the Board of
Dewan Komisaris pada 06 Januari 2025. Adapun isi dari Piagam Commissioners on January 6, 2025. The contents of the Audit
Komite Audit, memuat dan mengatur hal-hal sebagai berikut: Committee Charter include and regulate the following matters:
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Peraturan 2. Basis of Regulations
3. Pengangkatan, Komposisi, Struktur 3. Appointment, Composition, Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Kewenangan 6. Authorities
7. Hubungan Kerja 7. Employment Relationships
8. Rapat Komite 8. Committee Meetings
9. Pelaporan 9. Reporting
10. Masa Tugas 10. Term of Service
11. Kerahasiaan 11. Confidentiality
12. Penutup 12. Closing
Wewenang Komite Audit Authority of the Audit Committee
Komite Audit mempunyai kewenangan untuk melaksanakan The Audit Committee has the authority to carry out the following:
hal-hal sebagai berikut:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Access the Bank’s documents, data and information on
karyawan, dana, aset, dan sumber daya perusahaan yang employees, funds, assets and corporate resources as required;
diperlukan;
2. Berkomunikasi langsung dengan karyawan, termasuk Direksi 2. Communicate directly with employees, including the Board
dan pihak yang menjalankan fungsi audit internal, dan of Directors and those who carry out internal audit functions,
Akuntan terkait tugas dan tanggung jawab Komite Audit; and Accountants related to the duties and responsibilities of
the Audit Committee;
3. Melakukan komunikasi dengan Kepala Unit Kerja dan pihak- 3. Communicate with the Head of Work Unit and other parties
pihak lain di Bank Mandiri Taspen serta Kantor Akuntan Publik at Bank Mandiri Taspen and Public Accountants who accept
yang memeriksa Bank Mandiri Taspen untuk memperoleh Bank Mandiri Taspen to obtain information, clarification and
informasi, klarifikasi serta meminta dokumen dan laporan to request the required documents and reports;
yang diperlukan;
4. Memperoleh laporan hasil pemeriksaan Auditor Internal dan 4. Obtain reports on the results of examinations by internal
Auditor Eksternal serta institusi pengawas atau pemeriksa and external auditors and other supervisory or examining
lainnya; institutions;
5. Meminta Auditor Internal atau Auditor Eksternal untuk 5. Requesting the Internal Auditor or External Auditor to carry
melakukan pemeriksaan atau investigasi khusus, apabila out special examinations or investigations, questioning
terdapat dugaan kuat telah terjadi kecurangan, pelanggaran whether there is a strong suspicion of fraud, breaking the law
hukum dan pelanggaran terhadap peraturan perundang- and violating the law and denying the applicable laws and
undangan yang berlaku; regulations.
6. Mengakses catatan atau informasi tentang karyawan, dana, 6. Access records or information about employees, funds, assets
aset serta sumber daya perusahaan lainnya yang berkaitan and other company resources related to the implementation
dengan pelaksanaan tugasnya; dan of their duties; and
7. Melakukan kewenangan lain yang diberikan oleh Dewan 7. Perform other authorities granted by the Board of
Komisaris. Commissioners.
Masa Jabatan Komite Audit The Service of the Audit Committee
Masa jabatan anggota Komite Audit diatur dalam Charter Komite The term of office of the members of the Audit Committee is
Audit dan Keputusan Dewan Komisaris PT Bank Mandiri Taspen regulated in the Audit Committee Charter and the Decision of
Nomor KEP.DEKOM.002/II/2021 tanggal 24 Februari 2021 Juncto the Board of Commissioners of PT Bank Mandiri Taspen Number
Keputusan Direksi PT Bank Mandiri Taspen Nomor KEP.DIR/009/ KEP.DEKOM.002/II/2021 dated February 24, 2021 Juncto Decree
II/2021 tanggal 26 Februari 2021 tentang Pembentukan Komite- of the Directors of PT Bank Mandiri Taspen Number KEP.DIR/009/
komite Di Bawah Dewan Komisaris yang menentukan masa II/2021 dated February 26, 2021 regarding the Establishment of
jabatan sebagai berikut: Committees Under the Board of Commissioners which determine
the following terms of office:
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a. Masa tugas anggota Komite Audit yang berasal dari anggota a. The term of office of members of the Audit Committee who
Dewan Komisaris tidak boleh lama daripada masa jabatan come from members of the Board of Commissioners may not
Komisaris dan dapat diangkat kembali hanya untuk 1 (satu) be longer than the term of office of the Commissioner and
periode berikutnya; can be reappointed only for the next 1 (one) period.
b. Masa kerja anggota Komite ditetapkan sama dengan masa b. The term of office of the members of the Committee
jabatan Dewan Komisaris dengan ketentuan anggota Komite is determined to be the same as the term of office of the
sewaktu-waktu dapat diberhentikan berdasarkan keputusan Board of Commissioners provided that the members of
Dewan Komisaris; the Committee can be dismissed at any time based on the
decision of the Board of Commissioners.
c. Pemberhentian tersebut akan dituangkan dalam suatu c. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Audit Structure, Membership and Expertise of the Audit
Committee
Anggota Komite Audit Bank Mandiri Taspen telah memenuhi Members of the Audit Committee of Bank Mandiri Taspen had
syarat independensi sebagai Komite Audit sebagaimana fulfilled the independence requirements as an Audit Committee
disyaratkan dalam Peraturan OJK No. 17 Tahun 2023 tentang required by FSA Regulation No. 17 Year 2023 on Governance for
Tata Kelola bagi Bank Umum, dengan memenuhi syarat sebagai Commercial Banks, by fulfilling the following requirements:
berikut:
1. Anggota Komite Audit dari Pihak Independen berasal dari 1. Audit Committee Members from Independent Parties
pihak di luar Perseroan yang tidak memiliki hubungan Members of Outside Companies who do not have financial,
keuangan, kepengurusan, kepemilikan saham dan/atau management, share ownership and/or family relations with
hubungan keluarga dengan Dewan Komisaris, Direksi dan/ the Board of Commissioners, Directors and/or Controlling
atau Pemegang Saham Pengendali atau hubungan dengan Shareholders or relations with the Company.
Perseroan.
2. Mantan anggota Direksi atau Pejabat Eksekutif Perseroan 2. Former members of the Executive Board or Executive Officers
atau pihak-pihak lain yang mempunyai hubungan Perseroan of other parties who have a relationship that can influence
yang dapat mempengaruhi kemampuannya untuk bertindak their ability to act independently, have gone through cooling
independen, telah menjalani masa tunggu (cooling off) off period for 6 (six) months to become members of the Audit
selama 6 (enam) bulan untuk menjadi anggota Komite Audit. Committee.
3. Memiliki integritas yang tinggi, akhlak, dan moral yang baik. 3. Have high integrity, good character and morals.
4. Memiliki kemampuan yang cukup untuk membaca dan 4. Have sufficient ability to read and understand financial
memahami laporan keuangan. statements.
5. Memiliki kemampuan yang memadai tentang peraturan 5. Have sufficient ability regarding relevant laws and regulations.
perundang-undangan yang terkait.
Struktur, keanggotaan, dan keahlian Komite Audit dapat dilihat The structure, membership and expertise of the Audit Committee
pada tabel di bawah ini. can be seen in the table below.
Tabel Struktur, Keanggotaan dan Keahlian Komite Audit
Table of Structure, Membership and Expertise of Audit Committee
Nama Jabatan Keterangan Keahlian
Name Position Information Expertise
Ketua merangkap
Komisaris Independen Ekonomi
Boedi Armanto* Anggota
Independent Commissioner Economics
Chairman and Member
Anggota Komite Audit Pihak Independen Perbankan
Rety Listya Handayani
Member Independent Party Audit Committee Banking
Anggota Komite Audit Pihak Independen Manajemen
Agus Slamet Riyadi
Member Independent Party Audit Committee Management
Sekretaris Komite
Division Head Internal Audit Ekonomi Akuntansi
M. Jacobie Henry W. Secretary of the
Division Head Internal Audit Economics Accounting
Committee
*) Diangkat sebagai Ketua Merangkap Anggota Komite Audit berdasarkan surat Keputusan Direksi Nomor KEP.DIR/004.1/II/2024 tanggal 06 Februari 2024
*) Appointed as the Chairperson and Member of the Audit Committee based on the Board of Directors’ Decree No. KEP.DIR/004.1/II/2024 dated February 6, 2024.
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Profil Komite Audit Profile of Audit Committee
Profil anggota Komite Audit per 31 Desember 2024 adalah The profiles of the Audit Committee members as of December 31,
sebagai berikut. 2024 are as follows.
Boedi Armanto
Ketua Merangkap Anggota Komite Audit/Komisaris Independen
Chairman Concurrently Member of Audit Committee/Independent Commissioner
Profil dapat dilihat pada bagian Profil Dewan Komisaris
The profile can be seen in the Board of Commissioners Profile section.
Rety Listya Handayani
Anggota Pihak Independen
Independent Party Members
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
WNI Jakarta 58 tahun / years old
Riwayat Pendidikan Educational Background
• S1 – Teknologi Industri Pertanian Instiitut Teknologi Bandung (1989) • S1 – Agricultural Industrial Technology Bandung Institute of Technology
(1989)
• S2 – Manajemen Universitas Gadjah Mada (1999) • S2 – Management Gadjah Mada University (1999)
Pengalaman Kerja Work Experience
• Dept Head SME Credit Process & Approval Bank Mandiri (2017-2022) • Dept Head SME Credit Process & Approval Bank Mandiri (2017-2022)
• Dept Head Network Capacity Plan Bank Mandiri (2012-2017) • Dept Head Network Capacity Plan Bank Mandiri (2012-2017)
• Dept Head Sales Monitoring Bank Mandiri (2010-2012) • Dept Head Sales Monitoring Bank Mandiri (2010-2012)
• Dept Head Credit & Portfolio Management Bank Mandiri (2007-2010) • Dept Head Credit & Portfolio Management Bank Mandiri (2007-2010)
• Team Leader Capital Analyst Bank Mandiri (2006-2007) • Team Leader Capital Analyst Bank Mandiri (2006-2007)
• PS Capital Management Analyst Bank Mandiri (2003-2005) • PS Capital Management Analyst Bank Mandiri (2003-2005)
• Professional Staff Bank Mandiri (2001-2003) • Professional Staff Bank Mandiri (2001-2003)
• Senior Officer Bank Mandiri (1999-2001) • Senior Officer Bank Mandiri (1999-2001)
• Pegawai Pimpinan Bank EXIM (1991-1999) • Leading Employee Bank EXIM (1991-1999)
Sertifikasi Certification
• Manajemen Risiko Perbankan Kualifikasi 6 • Banking Risk Management Qualification 6
• Sertifikasi Komite Audit dari IKAI (2022) • Audit Committee Certification from IKAI (2022)
Riwayat Penunjukan Appointment History
Keputusan Direksi No. KEP.DIR/005/III/2022 Board of Directors Decree No. KEP.DIR/005/III/2022
Periode dan Masa Jabatan Period and Term Office
Periode I : 2022-sekarang Period I: 2022-present
Jabatan Rangkap Double Function
Tidak memiliki jabatan lain di perusahaan atau lembaga manapun. Does not hold any other position in any company or institution.
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Agus Slamet Riyadi
Anggota Pihak Independen
Independent Party Members
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
WNI Jakarta 46 tahun / years old
Riwayat Pendidikan Educational Background
• D3 - Akuntansi Sekolah Tinggi Akuntansi Negara (2000) • D3 - Accounting State Accounting College (2000)
• S1 - Sarjana Ekonomi Akuntansi Universitas Mercubuana (2003) • S1 - Bachelor of Economics Accounting Mercubuana University (2003)
• S2 - Master of Public Administration Universitas Gadjah Mada (2010) • S2 - Master of Public Administration Gadjah Mada University (2010)
Pengalaman Kerja Work Experience
• Kepala Seksi Harmonisasi Peraturan Jaminan Sosial Kecelakaan Kerja • Head of Section for Harmonization of Social Security Regulations for Work
dan Kematian, Subdirektorat Harmonisasi Peraturan Jaminan Sosial, Accidents and Death, Sub-Directorate for Harmonization of Social Security
Direktorat Harmonisasi Peraturan Penganggaran, Direktorat Jenderal Regulations, Directorate for Harmonization of Budget Regulations,
Anggaran Kementerian Keuangan (2019-sekarang) Directorate General of Budget, Ministry of Finance (2019-present)
• Kepala Seksi Harmoniasasi Peraturan Penganggaran Kementerian/ • Head of Section for Harmonization of Budget Regulations for Ministries/
Lembaga IA, Subdirektorat Harmoniasasi Peraturan Penganggaran Institutions IA, Sub-Directorate for Harmonization of Budget Regulations
Kementerian/Lembaga, Direktorat Harmonisasi Peraturan Penganggaran, for Ministries/Institutions, Directorate for Harmonization of Budget
Direktorat Jenderal Anggaran Kementerian Keuangan (2017-2019) Regulations, Directorate General of Budget, Ministry of Finance (2017-2019)
• Kepala Seksi Harmonisasi Peraturan PNBP I, Subdirektorat Peraturan • Head of Section for Harmonization of PNBP Regulations I, Sub-Directorate
PNBP, Direktorat Harmonisasi Peraturan Penganggaran, Direktorat for PNBP Regulations, Directorate for Harmonization of Budget Regulations,
Jenderal Anggaran Kementerian Keuangan (2011-2017) Directorate General of Budget, Ministry of Finance (2011-2017)
• Pelaksana pada Subdirektorat Penerimaan Kementerian dan Sumber • Executor at Sub-Directorate for Revenue of Ministries and Non-Oil and
Daya Alam Non Migas, Direktorat Penerimaan Negara Bukan Pajak, Natural Resources, Directorate for Non-Tax State Revenue, Directorate
Direktorat Jenderal Anggaran Kementerian Keuangan (2007-2011) General of Budget, Ministry of Finance (2007-2011)
• Pelaksana pada Subdirektorat Penerimaan Departemen dan Sumber • Executor at Sub-Directorate for Revenue of Departments and Non-Oil and
Daya Alam Non Migas, Direktorat Penerimaan Negara Bukan Pajak dan Gas Natural Resources, Directorate of Non-Tax State Revenue and Public
Badan Layanan Umum, Direktorat Jenderal Anggaran dan Perimbangan Service Agency, Directorate General of Budget and Fiscal Balance, Ministry
Keuangan Kementerian Keuangan (2005-2007) of Finance (2005-2007)
Sertifikasi Certification
Manajemen Risiko Perbankan Kualifikasi 4 Banking Risk Management Qualification 4
Riwayat Penunjukan Appointment History
Keputusan Direksi No. KEP.DIR/220/IX/2023 Board of Directors Decree No. KEP.DIR/220/IX/2023
Periode dan Masa Jabatan Period and Term Office
Periode I : 2023-sekarang Period I: 2023 - present
Jabatan Rangkap Double Function
Kepala Seksi Harmonisasi Peraturan Jaminan Sosial Kecelakaan Kerja dan Head of Section for Harmonization of Social Security Regulations for
Kematian, Subdirektorat Harmonisasi Peraturan Jaminan Sosial, Direktorat Work Accidents and Death, Sub-Directorate for Harmonization of Social
Harmonisasi Peraturan Penganggaran, Direktorat Jenderal Anggaran, Security Regulations, Directorate for Harmonization of Budget Regulations,
Kementerian Keuangan Directorate General of Budget, Ministry of Finance
Kualifikasi Pendidikan dan Pengalaman Kerja Audit Committee’s Educational Qualifications and
Komite Audit Work Experience
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Audit
Table of Audit Committee’s Educational Qualifications and Work Experience
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Education
Boedi Ketua S3 - Ekonomi - Komisaris Independen PT Bank Mandiri (Persero) Tbk (2020-2023)
Armanto merangkap S2 - Applied Economics - Staf Ahli Pengawas Perbankan Otoritas Jasa Keuangan (2019-2020)
Anggota S1 - Agrobisnis - Plt. Deputi Komisioner Pengawas Perbankan II Otoritas Jasa Keuangan (2018-2019)
Chairman and S3 - Economics - Deputi Komisioner Pengawas Perbankan I Otoritas Jasa Keuangan (2017-2019)
Member S2 - Applied Economics - Deputi Komisioner Pengawas Perbankan IV Otoritas Jasa Keuangan (2017-2017)
S1 - Agribusiness - Plt. Deputi Komisioner Pengawas Perbankan IV Otoritas Jasa Keuangan (2016-2017)
- Deputi Komisioner Pengawas Perbankan Otoritas Jasa Keuangan (2015-2017)
- Kepala Departemen Pengembangan Pengawasan dan Manajemen Krisis Otoritas Jasa
Keuangan (2014-2015)
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Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Education
- Kepala Departemen Pengembangan Pengawasan dan Manajemen Krisis Bank Indonesia
(2013-2013)
- Kepala Departemen Akuntansi dan Sistem Pembayaran Bank Indonesia (2012-2013)
- Kepala Departemen Pengawasan Bank 1 Bank Indonesia (2008-2012)
- Kepala Departemen Perizinan dan Informasi Perbankan Bank Indonesia (2008-2008)
- Deputi Direktur Departemen Pengawasan Internal Bank Indonesia (2005-2008)
- Analis Eksekutif Senior Departemen Perencanaan Strategis dan Hubungan Masyarakat Bank
Indonesia (2005-2005)
- Project Leader Unit Khusus Program Transformasi Bank Indonesia (2003-2005)
- Deputi Direktur Departemen Pengawasan Bank 1 Bank Indonesia (2002-2003)
- Kepala Bagian Departemen Pengawasan Bank 1 Bank Indonesia (1999-2002)
- Kepala Bagian Departemen Sumber Daya Manusia Badan Penyehatan Perbankan Nasional
(1998-1999)
- Independent Commissioner of PT Bank Mandiri (Persero) Tbk (2020-2023)
- Expert Staff for Banking Supervision at the Financial Services Authority (2019-2020)
- Acting Deputy Commissioner for Banking Supervision II at the Financial Services Authority
(2018-2019)
- Deputy Commissioner for Banking Supervision I at the Financial Services Authority (2017-2019)
- Deputy Commissioner for Banking Supervision IV at the Financial Services Authority
(2017-2017)
- Acting Deputy Commissioner for Banking Supervision IV at the Financial Services Authority
(2016-2017)
- Deputy Commissioner for Banking Supervision at the Financial Services Authority (2015-2017)
- Head of the Department for Supervision Development and Crisis Management at the Financial
Services Authority (2014-2015)
- Head of the Department for Supervision Development and Crisis Management at
Bank Indonesia (2013-2013)
- Head of the Department for Accounting and Payment Systems at Bank Indonesia (2012-2013)
- Head of the Department for Bank Supervision 1 at Bank Indonesia (2008-2012)
- Head of the Department for Banking Licensing and Information at Bank Indonesia (2008-2008)
- Deputy Director of the Internal Supervision Department at Bank Indonesia (2005-2008)
- Senior Executive Analyst of the Strategic Planning and Public Relations Department at
Bank Indonesia (2005-2005)
- Project Leader of the Special Unit for Bank Indonesia’s Transformation Program (2003-2005)
- Deputy Director of the Bank Supervision Department 1 at Bank Indonesia (2002-2003)
- Head of the Bank Supervision Department 1 at Bank Indonesia (1999-2002)
- Head of the Human Resources Department at the Indonesian Bank Restructuring Agency
(1998-1999)
Rety Listya Anggota Pihak S1 - Teknologi Industri - Dept Head SME Credit Process & Approval Bank Mandiri (2017-2022)
Handayani Independen Pertanian - Dept Head Network Capacity Plan Bank Mandiri (2012-2017)
Independent S2 - Manajemen - Dept Head Sales Monitoring Bank Mandiri (2010-2012)
Party S1 - Agricultural - Dept Head Credit & Portfolio Management Bank Mandiri (2007-2010)
Members Industrial Technology - Team Leader Capital Analyst Bank Mandiri (2006-2007)
S2 - Management - PS Capital Management Analyst Bank Mandiri (2003-2005)
- Professional Staff Bank Mandiri (2001-2003)
- Senior Officer Bank Mandiri (1999-2001)
- Pegawai Pimpinan Bank EXIM (1991-1999)
- Department Head of SME Credit Process & Approval at Bank Mandiri (2017-2022)
- Department Head of Network Capacity Plan at Bank Mandiri (2012-2017)
- Department Head of Sales Monitoring at Bank Mandiri (2010-2012)
- Department Head of Credit & Portfolio Management at Bank Mandiri (2007-2010)
- Team Leader of Capital Analyst at Bank Mandiri (2006-2007)
- PS Capital Management Analyst at Bank Mandiri (2003-2005)
- Professional Staff at Bank Mandiri (2001-2003)
- Senior Officer at Bank Mandiri (1999-2001)
- Executive Employee at Bank EXIM (1991-1999)
Agus Slamet Anggota Pihak S2 - Master of Public - Kepala Seksi Harmonisasi Peraturan Jaminan Sosial Kecelakaan Kerja dan Kematian,
Riyadi Independen Administration Subdirektorat Harmonisasi Peraturan Jaminan Sosial, Direktorat Harmonisasi Peraturan
Independent S1 - Ekonomi Akuntansi Penganggaran, Direktorat Jenderal Anggaran Kementerian Keuangan (2019-sekarang)
Party D3 - Akuntansi - Kepala Seksi Harmonisasi Peraturan Penganggaran Kementerian/Lembaga IA,
Members S2 - Master of Public Subdirektorat Harmonisasi Peraturan Penganggaran Kementerian/Lembaga, Direktorat
Administration Harmonisasi Peraturan Penganggaran, Direktorat Jenderal Anggaran Kementerian
S1 - Accounting Keuangan (2017-2019)
Economics - Kepala Seksi Harmonisasi Peraturan PNBP I, Subdirektorat Peraturan PNBP, Direktorat
D3 - Accounting Harmonisasi Peraturan Penganggaran, Direktorat Jenderal Anggaran Kementerian
Keuangan (2011-2017)
- Pelaksana pada Subdirektorat Penerimaan Kementerian dan Sumber Daya Alam Non
Migas, Direktorat Penerimaan Negara Bukan Pajak, Direktorat Jenderal Anggaran
Kementerian Keuangan (2007-2011)
- Pelaksana pada Subdirektorat Penerimaan Departemen dan Sumber Daya Alam Non
Migas, Direktorat Penerimaan Negara Bukan Pajak dan Badan Layanan Umum, Direktorat
Jenderal Anggaran dan Perimbangan Keuangan Kementerian Keuangan (2005-2007)
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Education
- Regulations Harmonization Section for Work Accidents and Death, Subdirectorate
of Social Security Regulations Harmonization, Directorate of Budget Regulations
Harmonization, Directorate General of Budget, Ministry of Finance (2019-present)
- Head of the Budget Regulations Harmonization Section for Ministries/Institutions
IA, Subdirectorate of Budget Regulations Harmonization for Ministries/Institutions,
Directorate of Budget Regulations Harmonization, Directorate General of Budget,
Ministry of Finance (2017-2019)
- Head of the PNBP Regulation Harmonization Section I, Subdirectorate of PNBP
Regulations, Directorate of Budget Regulations Harmonization, Directorate General of
Budget, Ministry of Finance (2011-2017)
- Executor at the Ministry and Non-Oil and Gas Natural Resources Revenue Subdirectorate,
Directorate of Non-Tax State Revenue, Directorate General of Budget, Ministry of Finance
(2007-2011)
- Executor at the Ministry and Non-Oil and Gas Natural Resources Revenue Subdirectorate,
Directorate of Non-Tax State Revenue and Public Service Agencies, Directorate General of
Budget and Financial Balance, Ministry of Finance (2005-2007)
Independensi Komite Audit Independency of the Audit Committee
Seluruh Anggota Komite Audit yang berasal dari Pihak Independen All Audit Committee Members who are coming from Independent
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Parties should not have financial, management, share ownership
saham dan/atau hubungan keluarga dengan Dewan Komisaris, and/or family relations with the Board of Commissioners, Directors
Direksi dan/atau Pemegang Saham Pengendali atau hubungan and/or Controlling Shareholders or relations with the Bank,
dengan Bank, yang dapat mempengaruhi kemampuannya or any other parties that could disrupt their capabilities to act
bertindak independen. independently.
Tabel Independensi Komite Audit
Table of Independency of The Audit Committee
Aspek Independensi Rety Listya Agus Slamet
Boedi Armanto
Independence Aspect Handayani Riyadi
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi
Has no financial relationship with the Board of Commissioners and Board √ √ √
of Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi
√ √ √
Has no management relationship in the company, subsidiaries, or affiliated
companies
Tidak memiliki hubungan kepemilikan saham di perusahaan
√ √ √
Has no share ownership relationship in the company
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau sesama anggota Komite Audit
√ √ √
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or fellow members of the Audit Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
√ √ √
Has not served as a political party administrator, official and government
Rapat Komite Audit Audit Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
1. Rapat Komite Audit diselenggarakan sekurang-kurangnya 1. The Audit Committee meeting is held at least once in 1 (one)
sekali dalam 1 (satu) kali dalam 1 (satu) bulan. time in 1 (one) months.
2. Rapat Komite Audit dianggap sah apabila dihadiri paling 2. Audit Committee meetings are considered valid if attended by
kurang 51% dari jumlah anggota termasuk seorang Komisaris at least 51% of the total members including a Commissioner
dan Pihak Independen. and an Independent Party.
3. Rapat dipimpin oleh Ketua Komite Audit atau anggota 3. The meeting is chaired by the Chairman of the Audit
yang ditunjuk secara tertulis, apabila Ketua Komite Audit Committee or a member appointed in writing, if the Chairman
berhalangan hadir. of the Audit Committee is unable to attend.
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2024 Annual Report
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4. Keputusan Rapat Komite Audit diambil berdasarkan 4. The decisions of the Audit Committee Meetings are taken
musyawarah mufakat, Dalam hal tidak terjadi musyawarah based on deliberation to reach consensus. In the event that
mufakat pengambilan keputusan dilakukan berdasarkan there is no consensus, the decision is made based on the
suara terbanyak, majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi dalam 5. Dissenting opinions that occur in committee meetings must
rapat komite wajib dicantumkan secara jelas dalam risalah be clearly stated in the minutes of the meeting along with the
rapat beserta alasan perbedaan pendapat tersebut. reasons for the differences of opinion.
6. Rapat Komite Audit harus dituangkan dalam risalah rapat 6. The Audit Committee meeting must be stated in the minutes
yang ditandatangani oleh seluruh anggota yang hadir serta of the meeting which is signed by all members present and
didokumentasi dengan baik. well documented.
AGENDA RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETING AGENDA
Sepanjang tahun 2024, tanggal pelaksanaan, agenda rapat dan Throughout 2024, the implementation date, meeting agenda and
Peserta rapat Komite Audit, sebagai berikut. Audit Committee meeting participants, are as follows.
Tabel Agenda Rapat Komite Audit
Table of Audit Committee Meeting Agenda
Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
1 25 Januari 2024 1. Tindak Lanjut Arahan Komite Audit Periode Desember 2023; Progress Penyelesaian 1. Boedi Armanto
January 25, 2024 DMTL OJK Tahun 2023; Progress Penyelesaian DMTL Mandiri Tahun 2023; Audit 2. Rety Listya Handayani
Tematik Internal Control Over Financial Reporting; Joint Audit Operasional dengan 3. Agus Slamet Riyadi
RBC pada Divisi Central Operation; Update Pelaporan Strategi Anti Fraud (SAF) 4. M. Jacobie Henry W.
Periode Semester II Tahun 2023; Progress Penyelesaian DMTL Hasil Audit Internal &
Kinerja DIA; Update Pelaksanaan Keringanan BDO & Hapus Buku per Desember 2023
oleh Divisi Internal Audit;
2. Laporan Keuangan bulan November 2023, Laporan Pengaduan Nasabah & Kasus
Hukum, Rencana Kerja Komite Audit tahun 2024 oleh Komite Audit
1. Follow-up on the Audit Committee’s Recommendations for the December 2023
Period; Progress on the Completion of OJK’s DMTL for 2023; Progress on the
Completion of Mandiri’s DMTL for 2023; Internal Control Over Financial Reporting
Thematic Audit; Joint Operational Audit with RBC at the Central Operation Division;
Update on Anti-Fraud Strategy (SAF) Reporting for the Second Semester of 2023;
Progress on the Completion of DMTL from Internal Audit Results & DIA Performance;
Update on the Implementation of BDO Relief & Write-offs as of December 2023 by
the Internal Audit Division.
2. Financial Statements for November 2023, Customer Complaints & Legal Cases
Report, Audit Committee’s Work Plan for 2024.
2 21 Februari 2024 1. Tindak Lanjut Arahan Komite Audit Periode Januari 2024; Progress Penyelesaian 1. Boedi Armanto
February 21, 2024 DMTL OJK Tahun 2023; Progress Penyelesaian DMTL Mandiri Tahun 2023; Update 2. Rety Listya Handayani
Rencana Audit OJK Tahun 2024; Update Hasil Review Kesalahan Pengkategorian Kredit 3. Agus Slamet Riyadi
Konsumtif dan Produktif; Update Progress Sementara Pelaksanaan Review ketentuan & 4. M. Jacobie Henry W.
Revamp RCSA; Progress Penyelesaian DMTL Hasil Audit Internal & Kinerja DIA; Update
Pelaksanaan Keringanan BDO & Hapus Buku per Januari 2024 oleh Divisi Internal Audit;
2. Laporan Keuangan bulan Januari 2024 dan Laporan Pengaduan Nasabah & Kasus
Hukum oleh Komite Audit;
3. Update Progress Pengadaan Kantor Akuntan Publik (KAP) dan Pembahasan Materi
Persiapan Boardforum oleh Divisi SPM & Accounting.
1. Follow-up on the Audit Committee’s Recommendations for the January 2024 Period;
Progress on the Completion of OJK’s DMTL for 2023; Progress on the Completion of
Mandiri’s DMTL for 2023; Update on the OJK Audit Plan for 2024; Update on the Review
Results of Consumer and Productive Credit Misclassification; Update on the Interim
Progress of the Review and Revamp of RCSA Regulations; Progress on the Completion of
DMTL from Internal Audit Results & DIA Performance; Update on the Implementation of
BDO Relief & Write-offs as of January 2024 by the Internal Audit Division.
2. Financial Statements for January 2024 and Customer Complaints & Legal Cases Report
by the Audit Committee.
3. Update on the Progress of Public Accountant Firm (KAP) Procurement and Discussion of
Boardforum Preparation Materials by the SPM & Accounting Division.
3 18 Maret 2024 1. Usulan Pengadaan Kantor Akuntan Publik 2024 oleh Divisi SPM & Accounting; 1. Boedi Armanto
March 18, 2024 2. Update Progress Report Project Implementation Maestro oleh Unit Digital Transformation; 2. Rety Listya Handayani
3. Laporan Sistem Pembayaran Bank 2023 oleh Divisi Central Operation; 3. Agus Slamet Riyadi
4. Tindak Lanjut Arahan Komite Audit Periode Februari 2024; Progress Penyelesaian DMTL 4. M. Jacobie Henry W.
OJK Tahun 2023; Progress Penyelesaian DMTL Mandiri Tahun 2023; Update Pelaksanaan
Audit OJK Tahun 2024; Update Hasil Audit Internal pada Kantor Cabang Jakarta; Progress
Penyelesaian DMTL Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan Keringanan
BDO & Hapus Buku per Februari 2024 oleh Divisi Internal Audit;
5. Laporan Keuangan bulan Februari 2024 dan Laporan Pengaduan Nasabah & Kasus
Hukum oleh Komite Audit;
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
1. Proposal for the Procurement of Public Accounting Firm 2024 by the SPM & Accounting
Division.
2. Update on the Progress Report of the Maestro Project Implementation by the Digital
Transformation Unit.
3. Bank Payment System Report 2023 by the Central Operation Division.
4. Follow-up on the Audit Committee’s Recommendations for the February 2024 Period;
Progress on the Completion of OJK’s DMTL for 2023; Progress on the Completion of
Mandiri’s DMTL for 2023; Update on the OJK Audit Implementation for 2024; Update
on the Internal Audit Results at the Jakarta Branch Office; Progress on the Completion of
DMTL from Internal Audit Results & DIA Performance; Update on the Implementation of
BDO Relief & Write-offs as of February 2024 by the Internal Audit Division.
5. Financial Statements for February 2024 and Customer Complaints & Legal Cases Report
by the Audit Committee.
4 28 Maret 2024 1. Penunjukan Kantor Akuntan Publik (KAP) dan Akuntan Publik (AP) Tahun 2024 1. Boedi Armanto
March 28, 2024 1. Appointment of Public Accounting Firm (PAF) and Public Accountant (PA) for the Year 2. Rety Listya Handayani
2024 3. Agus Slamet Riyadi
4. M. Jacobie Henry W.
5 17 April 2024 1. Tindak Lanjut Arahan Komite Audit Periode Maret 2024; Progress Penyelesaian 1. Boedi Armanto
April 17, 2024 DMTL OJK Tahun 2023; Progress Penyelesaian DMTL Mandiri Tahun 2023; Update 2. Rety Listya Handayani
Pelaksanaan Audit OJK Tahun 2024; Update Hasil Audit Internal pada Kantor Cabang 3. Agus Slamet Riyadi
Malang; Update Hasil Audit KAP PwC (Manajemen Letter) tahun 2023; Update 4. M. Jacobie Henry W.
Annual Audit Report Tahun 2023; Progress Penyelesaian DMTL Hasil Audit Internal
& Kinerja DIA; Update Pelaksanaan Keringanan BDO & Hapus Buku per Maret 2024
oleh Divisi Internal Audit.
1. Follow-up on the Audit Committee’s Directives for the March 2024 Period; Progress
on the Resolution of DMTL OJK for 2023; Progress on the Resolution of DMTL Mandiri
for 2023; Update on the Implementation of the 2024 OJK Audit; Update on Internal
Audit Results at the Malang Branch Office; Update on PwC Public Accounting Firm’s
2023 Audit Findings (Management Letter); Update on the 2023 Annual Audit Report;
Progress on the Resolution of DMTL from Internal Audit Findings & DIA Performance;
Update on the Implementation of BDO Relief & Write-Offs as of March 2024 by the
Internal Audit Division.
6 28 Mei 2024 1. Tindak Lanjut Arahan Rapat Komite Audit Periode April 2024; Progress Penyelesaian 1. Boedi Armanto
May 28, 2024 DMTL OJK Tahun 2023; Update Pelaksanaan Audit OJK Tahun 2024; Update Hasil 2. Rety Listya Handayani
Audit OJK di KC Melati - KUR; Update Hasil Audit Internal Mandatory LHPK SP 3. Agus Slamet Riyadi
FMI & KPDHN; Review Ketentuan End to End Proses Penyaluran Kredit Pensiun; 4. M. Jacobie Henry W.
Progress Penyelesaian DMTL Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan
Keringanan BDO & Hapus Buku Per April 2024
2. Laporan Keuangan bulan April 2024 dan Laporan Pengaduan Nasabah & Kasus
Hukum oleh Komite Audit
1. Follow-up on the Audit Committee Meeting Directives for the April 2024 Period;
Progress on the Resolution of DMTL OJK for 2023; Update on the Implementation
of the 2024 OJK Audit; Update on OJK Audit Results at Melati Branch Office – KUR;
Update on Internal Audit Findings for Mandatory LHPK SP FMI & KPDHN; Review of
the Provisions for the End-to-End Pension Credit Disbursement Process; Progress on
the Resolution of DMTL from Internal Audit Findings & DIA Performance; Update on
the Implementation of BDO Relief & Write-Offs as of April 2024.
2. Financial Report for April 2024 and Customer Complaints & Legal Cases Report by
the Audit Committee.
7 24 Juni 2024 1. Tindak Lanjut Arahan Rapat Komite Audit Periode Mei 2024; Progress Penyelesaian 1. Boedi Armanto
June 24, 2024 DMTL OJK Tahun 2023; Update Pelaksanaan Audit OJK Tahun 2024; Update Hasil 2. Rety Listya Handayani
Audit Internal - KC Manokwari; Update Hasil Audit Internal - SLIK; Update Hasil 3. Agus Slamet Riyadi
Audit Internal - Sistem Keamanan Informasi BI Fast; Update Hasil Investigasi atas 4. M. Jacobie Henry W.
Laporan WBS di KC Surabaya (asusila) & Rekapitulasi Laporan WBS sd Juni 2024;
Progress Penyelesaian DMTL Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan
Keringanan BDO & Hapus Buku Per Mei 2024.
2. Laporan Keuangan bulan Mei 2024 dan Laporan Pengaduan Nasabah & Kasus
Hukum oleh Komite Audit
1. Follow-up on the Audit Committee Meeting Directives for the May 2024 Period;
Progress on the Resolution of DMTL OJK for 2023; Update on the Implementation of
the 2024 OJK Audit; Update on Internal Audit Results – Manokwari Branch Office;
Update on Internal Audit Results – SLIK; Update on Internal Audit Results – BI Fast
Information Security System; Update on Investigation Findings of the WBS Report at
Surabaya Branch (immorality case) & Recapitulation of WBS Reports up to June 2024;
Progress on the Resolution of DMTL from Internal Audit Findings & DIA Performance;
Update on the Implementation of BDO Relief & Write-Offs as of May 2024.
2. Financial Report for May 2024 and Customer Complaints & Legal Cases Report by the
Audit Committee.
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2024 Annual Report
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Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
8 22 Juli 2024 1. Tindak Lanjut Arahan Komite Audit Periode Juni 2024; Progress Penyelesaian 1. Boedi Armanto
July 22, 2024 DMTL OJK Tahun 2023; Update Pelaksanaan Audit OJK Tahun 2024; Update Hasil 2. Rety Listya Handayani
Pemeriksaan OJK di KC Palembang & Kantor Pusat; Update Hasil Audit Internal – PPJTI; 3. Agus Slamet Riyadi
Update Hasil Join Audit – Case KCP Padang Sidempuan; Update Pelaporan Strategi 4. M. Jacobie Henry W.
Anti Fraud (SAF) Periode Semester I Tahun 2024 ke OJK; Progress Penyelesaian DMTL
Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan Keringanan BDO & Hapus
Buku per Juni 2024 oleh Divisi Internal Audit;
2. Laporan Keuangan Kinerja bulan Juni 2024 dan Pengaduan Nasabah dan Masalah
Hukum oleh Komite Audit pihak independen.
1. Follow-up on the Audit Committee Directives for the June 2024 Period; Progress on
the Resolution of DMTL OJK for 2023; Update on the Implementation of the 2024
OJK Audit; Update on OJK Examination Results at the Palembang Branch Office &
Head Office; Update on Internal Audit Results – PPJTI; Update on Joint Audit – Case
at Padang Sidempuan Sub-Branch Office (KCP); Update on Anti-Fraud Strategy (SAF)
Reporting for Semester I of 2024 to OJK; Progress on the Resolution of DMTL from
Internal Audit Findings & DIA Performance; Update on the Implementation of BDO
Relief & Write-Offs as of June 2024 by the Internal Audit Division.
1. Financial Performance Report for June 2024 and Customer Complaints and Legal
Issues Report by the independent Audit Committee.
9 05 Agustus 2024 1. Laporan Komite Audit Pembahasan Persetujuan Pelaporan Pidana. 1. Boedi Armanto
August 05, 2024 1. Audit Committee Report on the Discussion of Approval for Criminal Reporting. 2. Rety Listya Handayani
3. Agus Slamet Riyadi
4. M. Jacobie Henry W.
10 19 Agustus 2024 1. Tindak Lanjut Arahan Komite Audit Periode Juli 2024; Update Pelaksanaan 1. Boedi Armanto
August 19, 2024 Pemeriksaaan OJK Tahun 2024 & Progress CMTL OJK; Update Hasil Join Audit Case 2. Rety Listya Handayani
KCP Belitung; Update Hasil Pemeriksaan Case KCP Brebes; Progress Penyelesaian 3. Agus Slamet Riyadi
DMTL Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan Keringanan BDO & 4. M. Jacobie Henry W.
Hapus Buku per Juli 2024 oleh Divisi Internal Audit;
2. Laporan Keuangan Kinerja bulan Juli 2024 dan Pengaduan Nasabah dan Masalah
Hukum oleh Komite Audit pihak independen.
1. Follow-Up on Audit Committee Directions for the July 2024 Period; Update on the
Implementation of OJK Examination in 2024 & Progress on CMTL OJK; Update
on Joint Audit Results – KCP Belitung Case; Update on Examination Results – KCP
Brebes Case; Progress on the Resolution of DMTL from Internal Audit Findings & DIA
Performance; Update on the Implementation of BDO Relief & Write-Offs as of July
2024 by the Internal Audit Division;
2. Financial Performance Report for July 2024 and Customer Complaints and Legal
Issues Report by the Independent Audit Committee.
11 24 & 26 September 2024 1. Tindak Lanjut Arahan Komite Audit Periode Agustus 2024; Update Progress DMTL 1. Boedi Armanto
September 24 & 26, 2024 OJK Tahun 2024; Update Hasil Audit Internal – Persiapan Implementasi ICoFR dengan 2. Rety Listya Handayani
focus Deposito; Update Hasil Audit Internal – Kualitas Data dan Keandalan Sistem Single 3. Agus Slamet Riyadi
Customer View (SCV); Update Penanganan : Perkara, Perbaikan, Rekomendasi & Media 4. M. Jacobie Henry W.
atas Case KCP Belitung; Pengecekan Cabang-cabang atas modus Case Belitung melalui
Analisa Data – Movin dan ATM; Usulan Perubahan Subyek Audit dalam AAP tahun 2024
– Audit ESG menjadi Audit Cabang; Update Progress Penyelesaian DMTL Hasil Audit
Internal & Kinerja DIA; Update Pelaksanaan Keringanan BDO & Hapus Buku per Agustus
2024 oleh Divisi Internal Audit;
2. Laporan Keuangan Kinerja bulan Agustus 2024 dan Pengaduan Nasabah dan Masalah
Hukum oleh Komite Audit pihak independen;
3. Laporan Komite Audit Mengundang Divisi Operational Excellence & Customer
Experience.
1. Follow-Up on Audit Committee Directions for the August 2024 Period; Update on
DMTL OJK Progress in 2024; Update on Internal Audit Results – Preparation for ICoFR
Implementation with a Focus on Deposits; Update on Internal Audit Results – Data
Quality and System Reliability of Single Customer View (SCV); Update on Case Handling:
Legal Matters, Improvements, Recommendations & Media Regarding the KCP Belitung
Case; Branch Inspections Related to the Belitung Case Modus via Data Analysis – Movin
and ATMs; Proposal for Changes to Audit Subjects in the 2024 Annual Audit Plan – from
ESG Audit to Branch Audit; Update on the Progress of DMTL Resolution from Internal
Audit Findings & DIA Performance; Update on the Implementation of BDO Relief &
Write-Offs as of August 2024 by the Internal Audit Division;
2. Financial Performance Report for August 2024 and Customer Complaints and Legal
Issues Report by the Independent Audit Committee;
3. Audit Committee Report Inviting the Operational Excellence & Customer Experience
Division.
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Laporan Tahunan 2024
Page 491
Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
12 29 Oktober 2024 1. Tindak Lanjut Arahan Komite Audit Periode September 2024; Update Progress DMTL 1. Boedi Armanto
October 29, 2024 OJK Tahun 2024; Update Annual Audit Plan dan Anggaran Divisi Internal Audit tahun 2. Rety Listya Handayani
2025; Update Hasil Audit Internal – KC Bandar Lampung; Update Hasil Pemeriksaan 3. Agus Slamet Riyadi
– Case KCP Bau Bau; Update Hasil Joint Audit – Hasil Validasi Anomali Data Transaksi 4. M. Jacobie Henry W.
ATM; Update Progress Penyelesaian DMTL Hasil Audit Internal & Kinerja DIA; Update
Pelaksanaan Keringanan BDO & Hapus Buku per September 2024 oleh Divisi Internal
Audit;
2. Laporan Keuangan Kinerja bulan September 2024 dan Pengaduan Nasabah dan Masalah
Hukum oleh Komite Audit pihak independen;
1. Follow-Up on Audit Committee Directions for the September 2024 Period; Update
on DMTL OJK Progress in 2024; Update on the Annual Audit Plan and Internal Audit
Division Budget for 2025; Update on Internal Audit Results – Bandar Lampung Branch
Office; Update on Inspection Results – Bau Bau Sub-Branch Case; Update on Joint
Audit Results – Validation of ATM Transaction Data Anomalies; Update on the Progress
of DMTL Resolution from Internal Audit Findings & DIA Performance; Update on the
Implementation of BDO Relief & Write-Offs as of September 2024 by the Internal Audit
Division;
2. Financial Performance Report for September 2024 and Customer Complaints and Legal
Issues Report by the Independent Audit Committee.
13 26 November 2024 1. Tindak Lanjut Arahan Komite Audit Periode Oktober 2024; Update Progress DMTL 1. Boedi Armanto
November 26, 2024 OJK Tahun 2024; Update Audit Internal – KC Tanjung Pinang; Update Hasil Joint 2. Rety Listya Handayani
Audit dengan RBC – Kendala Operasional Sistem Pembayaran; Update Hasil Audit 3. Agus Slamet Riyadi
Penyedia Jasa Pembayaran (PJP) Tahun 2024 oleh RSM; Progress Penyelesaian DMTL 4. M. Jacobie Henry W.
- Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan Keringanan BDO & Hapus
Buku per Oktober 2024 oleh Divisi Internal Audit;
2. Laporan Keuangan Kinerja bulan Oktober 2024 dan Pengaduan Nasabah dan
Masalah Hukum oleh Komite Audit pihak independen
1. Follow-Up on Audit Committee Directions for the October 2024 Period; Update
on DMTL OJK Progress in 2024; Update on Internal Audit – Tanjung Pinang Branch
Office; Update on Joint Audit Results with RBC – Operational Issues in the Payment
System; Update on the 2024 Audit Results of Payment Service Providers (PJP) by RSM;
Progress on the Resolution of DMTL – Internal Audit Findings & DIA Performance;
Update on the Implementation of BDO Relief & Write-Offs as of October 2024 by the
Internal Audit Division;
2. Financial Performance Report for October 2024 and Customer Complaints and Legal
Issues Report by the Independent Audit Committee.
14 17 Desember 2024 1. Tindaklanjut Arahan Komite Audit Periode November 2024; Update Progress DMTL 1. Boedi Armanto
December 17, 2024 Pemeriksaan OJK Tahun 2024; Update Hasil Review – KC Makassar; Update Hasil 2. Rety Listya Handayani
Quick Review Pengelolaan Limit Transaksi Mobile Banking (Movin); Update Hasil 3. Agus Slamet Riyadi
Audit Ketahanan dan Keamanan Siber; Update Hasil Audit Keamanan Jaringan TI; 4. M. Jacobie Henry W.
Progress Penyelesaian DMTL – Hasil Audit Internal & Kinerja DIA; Update Pelaksanaan
Keringanan BDO & Hapus Buku per November 2024 oleh Divisi Internal Audit;
2. Laporan Keuangan Kinerja bulan November 2024 dan Pengaduan Nasabah dan
Masalah Hukum oleh Komite Audit pihak independen.
1. Follow-up of Audit Committee Directions for November 2024; Update on DMTL
Progress of OJK Examination in 2024; Update on Review Results – Makassar
Branch Office; Update on Quick Review Results of Mobile Banking Transaction
Limit Management (Movin); Update on Cyber Security and Resilience Audit Results;
Update on IT Network Security Audit Results; DMTL Settlement Progress – Internal
Audit Results & DIA Performance; Update on BDO Relief Implementation & Write-
Offs as of November 2024 by the Internal Audit Division;
2. Financial Report for November 2024 and Customer Complaints and Legal Issues by
the Independent Audit Committee.
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FREKUENSI DAN TINGKAT KEHADIRAN RAPAT FREQUENCY AND LEVEL OF ATTENDANCE OF THE AUDIT
KOMITE AUDIT COMMITTEE
Tabel Tingkat Kehadiran Rapat Komite Audit
Table on Level of Attendance of The Audit Committee
Rapat Komite Audit
Audit Committee Meeting
Nama Jabatan Jumlah dan Persentase Kehadiran
Name Position Number and Percentage of Attendance
Jumlah Rapat Jumlah Kehadiran Persentase
Number of Meetings Number of Attendance Percentage
Ketua Merangkap
Anggota
Boedi Armanto* 14 14 100%
Chairman Concurrently
as Member
Anggota Pihak
Independen
Rety Listya Handayani 14 14 100%
Independent Party
Members
Anggota Pihak
Independen
Agus Slamet Riyadi 14 14 100%
Independent Party
Members
Sekretaris Komite
M. Jacobie Henry W. Secretary of the 14 14 100%
Committee
* ditunjuk sebagai Ketua Merangkap Anggota berdasarkan Surat Keputusan Direksi No. KEP.DIR/004.1/II/2024 tanggal 6 Februari 2024
* appointed as Chairperson and Member based on the Director’s Decree No. KEP.DIR/004.1/II/2024 dated February 6, 2024.
Program Peningkatan Kompetensi Komite Audit Audit Committee Competency Improvement
Program
Jenis Pelatihan dan Materi
Pengembangan Kompetensi / Waktu dan
Pelatihan Tempat
Nama Jabatan Pelaksanaan Penyelenggara
Name Position Types of Training and Organizer
Development Materials Time and Place of
Implementation
Competence/Training
Boedi Armanto Ketua Merangkap Program Peningkatan Kompetensi Komite Audit dapat dilihat pada Program Peningkatan
Anggota Kompetensi Dewan Komisaris
Chairman Concurrently The Audit Committee Competency Improvement Program can be seen in the Board of
as Member Commissioners Competency Improvement Program
Rety Listya Handayani Anggota Pihak Sertifikasi Manajemen Risiko Perbankan 09 Februari 2024
Independen Kualifikasi 6 February 09, 2024
Jakarta BSMR
Independent Party Banking Risk Management Certification
Members Qualification 6
Sharing Session Keamanan dan 16 Juli 2024 Bank Mandiri Taspen dan
Pertahanan Siber dari BSSN July 16, 2024 BSSN
Cybersecurity and Defense Sharing Jakarta Bank Mandiri Taspen and
Session by BSSN BSSN
Leadership for Sustainable Impact: 22-23 Agustus 2024
GRC, ESG, and SDG’s August 22-23, 2024 Asosiasi GRC dan PaGI
Yogyakarta GRC Association and
Leadership for Sustainable Impact: PaGI
GRC, ESG, and SDG’s
Agus Slamet Riyadi Anggota Pihak Pembekalan Sertifikasi Manajemen 23-24 Maret 2024
Independen Risiko Perbankan March 23-24, 2024
Online LPPI
Independent Party Banking Risk Management Certification
Members Briefing
Sertifikasi Manajemen Risiko Perbankan 28 Oktober 2024
Kualifikasi 4 October 28, 2024
Jakarta LSPP
Banking Risk Management Certification
Qualification 4
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Tata Kelola Perusahaan
Corporate Governance
Program Kerja dan Pelaksanaan Kegiatan Komite Work Plan and Implementation of The Audit
Audit Tahun 2024 Committee Activities 2024
Selama tahun 2024, Komite Audit telah melaksanakan beberapa During 2024, the Audit Committee has carried out several
kegiatan sebagai berikut: activities as follows:
1. Penyampaian materi rutin Performance Bank. 1. Delivery of routine Bank Performance material.
2. Usulan Penunjukan Kantor Akuntan Publik dan Akuntan 2. Proposal for Appointment of Public Accounting Firm and
Publik. Public Accountant.
3. Melakukan evaluasi atas pelaksanaan pemberian jasa audit 3. Conduct an evaluation of the implementation of financial
laporan keuangan tahun buku 2024. report audit services for the 2024 financial year.
4. Memantau tindaklanjut hasil pemeriksaan Otoritas Jasa 4. Monitor the follow-up to the results of the 2024 Financial
Keuangan tahun 2024. Services Authority audit.
5. Memantau tindak lanjut hasil pemeriksaan audit internal. 5. Monitor the follow-up to the results of internal audit
examinations.
Komite Remunerasi dan Nominasi The Remuneration and Nomination Committee
Dasar Pembentukan Komite Remunerasi dan Basis of Establishment of the Remuneration and
Nominasi Nomination Committee
Dalam rangka mewujudkan Tata Kelola Perusahaan yang Baik Several steps were taken in order to realize Good Corporate
(Good Corporate Governance) dengan mengacu pada Anggaran Governance by referring to the Articles of Association of PT Bank
Dasar PT Bank Mandiri Taspen dan perubahannya serta ketentuan Mandiri Taspen and its amendments as well as the provisions
POJK Nomor 34/POJK.04/2014 tentang Komite Nominasi dan of OJK Regulation Number 34 / POJK.04 / 2014 concerning the
Remunerasi Emiten atau Perusahaan Publik yang menyatakan Nomination and Remuneration Committee of Issuers or Public
bahwa Dewan Komisaris wajib membentuk Komite Remunerasi Companies which stated that the Board of Commissioners was
dan Nominasi dalam rangka mendukung efektivitas pelaksanaan obliged forming a Remuneration and Nomination Committee in
tugas dan tanggung jawabnya. Dalam rangka mewujudkan Tata order to support the effectiveness of the implementation of its
Kelola Perusahaan yang Baik (Good Corporate Governance) duties and responsibilities. In order to realize Good Corporate
dengan mengacu pada: Governance with reference to:
1. Peraturan Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 1. OJK Regulation Number 34/ POJK.04/2014 concerning the
tentang Komite Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committee of Issuers or Public
Perusahaan Publik. Companies.
2. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tanggal 2. OJK Regulation No. 17 of 2023 dated September 14, 2023
14 September 2023 tentang Penerapan Tata Kelola bagi Bank regarding the Implementation of Governance for Commercial
Umum. Banks.
3. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 3. OJK Circular Letter No. 13/ SEOJK.03/2017 concerning
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
4. Anggaran Dasar Bank Mandiri Taspen beserta dengan 4. Bank Mantap’s Articles of Association and its amendments.
perubahannya.
5. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 tanggal 5. Decision of the Board of Commissioners Number KOM/002/
24 Februari 2021 tentang Penetapan Anggota Komite-Komite II/2021 dated February 24, 2021 concerning the Appointment of
Di Bawah Dewan Komisaris. Members of the Committees Under the Board of Commissioners.
6. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 26 6. Decision of the Board of Directors Number KEP.DIR/009/
Februari 2021 Tentang Pembentukan Komite-Komite Di II/2021 dated February 26, 2021 concerning the Establishment
Bawah Dewan Komisaris. of Committees Under the Board of Commissioners.
Pengangkatan Komite Remunerasi dan Nominasi terakhir The appointment of the Remuneration and Nomination Committee
sesuai persetujuan Dewan Komisaris yang disampaikan dengan is in accordance with the approval of the Board of Commissioners,
Surat Nomor DEKOM/005/2024 tentang Penetapan Perubahan as communicated in Letter No. DEKOM/005/2024 regarding the
Keanggotaan Komite-Komite di bawah Dewan Komisaris dan Establishment of Changes in the Membership of Committees
selanjutnya diangkat oleh Direksi dengan Keputusan No.KEP. under the Board of Commissioners, and subsequently appointed
DIR/004.3/II/2024 tanggal 06 Februari 2024 tentang Perubahan by the Board of Directors with Decision No. KEP.DIR/004.3/II/2024
Keanggotaan Komite Remunerasi dan Nominasi Di Bawah Dewan dated February 6, 2024, regarding the Change in Membership of
Komisaris. the Remuneration and Nomination Committee under the Board of
Commissioners.
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Piagam Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter
Piagam Komite Remunerasi dan Nominasi disusun sebagai The Charter of the Remuneration and Nomination Committee is
pedoman bagi anggota Komite dalam melaksanakan tugas dan prepared as a guideline for members of the Committee in carrying
tanggung jawabnya agar efisien, efektif, transparan, kompeten, out their duties and responsibilities in order to be efficient,
independen, dan dapat dipertanggungjawabkan, sehingga effective, transparent, competent, independent, and accountable,
dapat diterima oleh semua pihak yang berkepentingan dan so that it can be accepted by all interested parties and in
sesuai dengan peraturan perundang-undangan yang berlaku. accordance with applicable laws and regulations. The Charter of
Piagam Komite Remunerasi dan Nominasi disusun dengan the Remuneration and Nomination Committee was prepared with
tujuan untuk membantu Dewan Komisaris dalam menjalankan the aim of assisting the Board of Commissioners in carrying out
peran pengawasan terhadap Bank. Piagam Komite Remunerasi the supervisory role of the Bank. The Charter of the Remuneration
dan Nominasi telah disahkan dan ditandatangani oleh seluruh and Nomination Committee has been approved and signed by
anggota Dewan Komisaris pada tanggal 24 Mei 2023. Adapun all members of the Board of Commissioners on May 24, 2023.
isi dari Piagam Komite Remunerasi dan Nominasi, memuat dan The contents of the Remuneration and Nomination Committee
mengatur hal-hal sebagai berikut: Charter include and regulate the following matters:
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Pembentukan 2. Basis for Establishment
3. Pengangkatan, Komposisi, dan Struktur 3. Appointment, Composition, and Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Sistem Nominasi dan Remunerasi 6. Nomination and Remuneration System
7. Kewenangan 7. Authority
8. Hubungan Kerja 8. Working Relationships
9. Rapat Komite 9. Committee Meetings
10. Pelaporan 10. Reporting
11. Masa Tugas dan Kompensasi 11. Term of Office and Compensation
12. Kerahasiaan 12. Confidentiality
13. Penutup 13. Closing
Tugas dan Tanggung Jawab Komite Remunerasi dan Duties and Responsibilities of the Remuneration and
Nominasi Nomination Committee
Komite Remunerasi dan Nominasi memiliki tugas dan tanggung The Remuneration and Nomination Committee has duties and
jawab antara lain: responsibilities, among others:
1. Ketua Komite bertugas dan bertanggung jawab dalam 1. The Head of the Committee is in charge and responsible
mengkoordinasikan pelaksanaan rapat Komite dan for coordinating the conduct of Committee meetings and
mengusulkan agenda serta materi rapat. proposing agendas and meeting materials.
2. Menyusun atau membuat sistem remunerasi dan nominasi 2. Arrange or create a remuneration and nomination system for
bagi anggota Direksi dan Dewan Komisaris yang akan menjadi members of the Board of Directors and Board of Commissioners
pedoman bagi Dewan Komisaris dan Rapat Umum Pemegang that will serve as guidelines for the Board of Commissioners
Saham (RUPS) dalam menetapkan remunerasi dan nominasi and the General Meeting of Shareholders (GMS) in determining
anggota Direksi dan Dewan Komisaris. the remuneration and nominations of members of the Board of
Directors and Board of Commissioners.
3. Komite bertugas dan bertanggung jawab dalam melaksanakan 3. The committee has the duty and responsibility in carrying out
hal-hal sebagai berikut: the following matters:
a. Menyusun konsep dan analisis yang berhubungan a. Develop concepts and analyses related to the functions of
dengan fungsi Komite Remunerasi dan Nominasi. the Remuneration and Nomination Committee.
b. Membantu Dewan Komisaris untuk memberikan rekomendasi b. Assist the Board of Commissioners to provide
tentang jumlah anggota Dewan Komisaris dan Direksi. recommendations on the number of members of the
Board of Commissioners and Directors.
c. Membantu Dewan Komisaris dalam penetapan kebijakan c. Assist the Board of Commissioners in the determination
umum Sumber Daya Manusia. of general human resources policies.
d. Merekomendasikan persetujuan perubahan struktur d. Recommend approval of changes in organizational
organisasi sampai dengan satu tingkat di bawah Direksi. structure up to one level below the Board of Directors.
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Tata Kelola Perusahaan
Corporate Governance
e. Membantu Dewan Komisaris memperoleh dan e. Assisting the Board of Commissioners in obtaining and
menganalisis data bakal calon Direksi dan talent pool analyzing data of prospective Board of Directors and talent
pejabat satu tingkat di bawah Direksi. pool of officials one level below the Board of Directors.
f. Memberikan usulan tentang opsi saham serta f. Provide proposals about stock options and monitor their
pengawasan pelaksanaannya kepada Dewan Komisaris, implementation to the Board of Commissioners, Directors
Direksi, dan pegawai. and employees.
g. Memiliki database dan talent pool calon-calon anggota g. Has a database and talent pool candidates for members
Direksi dan Dewan Komisaris. of the Board of Directors and Board of Commissioners.
h. Melakukan evaluasi terhadap kebijakan remunerasi dan h. Evaluate the remuneration policy and provide
memberikan rekomendasi kepada Dewan Komisaris recommendations to the Board of Commissioners
mengenai: regarding:
1) Kebijaksanaan remunerasi bagi Dewan Komisaris 1) Remuneration policy for the Board of Commissioners
dan Direksi untuk disampaikan kepada Rapat Umum and Directors to be submitted to the General Meeting
Pemegang Saham, dan of Shareholders, and
2) Kebijaksanaan remunerasi bagi Pejabat Eksekutif 2) Remuneration policy for Executive Officers and
dan pegawai secara keseluruhan untuk disampaikan employees as a whole to be submitted to the
kepada Direksi. Directors.
i. Menyusun dan memberikan rekomendasi mengenai i. Prepare and provide recommendations on the system and
sistem serta prosedur pemilihan dan atau penggantian procedures for selecting and or replacing members of the
anggota Dewan Komisaris dan Direksi kepada Dewan Board of Commissioners and Directors to the Board of
Komisaris untuk disampaikan kepada Rapat Umum Commissioners to be submitted to the General Meeting
Pemegang Saham. of Shareholders.
j. Memberikan rekomendasi mengenai calon anggota j. Provide recommendation about the prospective member
Dewan Komisaris dan/atau Direksi kepada Dewan of the Board of Commissioners and / or Director to the
Komisaris untuk disampaikan kepada Rapat Umum Board of Commissioners to be delivered to General
Pemegang Saham dan atau regulator. Meeting of Shareholders and or regulator.
k. Memberikan rekomendasi mengenai Pihak Independen k. Provide recommendations on Independent Parties who
yang akan menjadi anggota Komite Audit dan Komite will be members of the Audit Committee and Risk
Pemantau Risiko. Monitoring Committee.
4. Anggota Komite bertugas dan bertanggung jawab dalam 4. Members of the Committee are in charge and responsible for
menyelenggarakan rapat secara teratur, mempelajari materi holding meetings regularly, learning meeting materials first,
rapat terlebih dahulu, menghadiri rapat, memberikan attending meetings, contributing and playing an active role,
kontribusi dan berperan aktif, serta membuat risalah rapat. and making minutes of meetings.
5. Membantu Dewan Komisaris untuk dapat mengajukan saran- 5. Assist the Board of Commissioners to be able to propose
saran kepada Pemegang Saham dalam hal: suggestions to the Shareholders in terms of:
a. Menyusun, melaksanakan dan menganalisis kriteria dan a. Compile, implement and analyze nomination criteria and
prosedur nominasi bagi calon Dewan Komisaris dan procedures for candidates for the Board of Commissioners
Direksi. and Directors.
b. Mengidentifikasikan calon-calon Direksi baik dari dalam b. Identify candidates for Directors from both inside and
maupun dari luar dan calon Dewan Komisaris yang outside and candidates for the Board of Commissioners
memenuhi syarat untuk diajukan atau diangkat menjadi who are eligible to be submitted or appointed as Director
Direktur atau Dewan Komisaris. or the Board of Commissioners.
c. Menyusun kriteria penilaian kinerja Direksi. c. Develop the criteria for assessment of the work of the
Board of Directors.
d. Menyusun, melaksanakan dan menganalisis kriteria dan d. Arrange, carry out, and analyze the criteria and
prosedur pemberhentian Dewan Komisaris dan/atau procedures of termination of the Board of Commissioners
Direksi. and/or Director.
e. Membantu Dewan Komisaris dalam mengusulkan suatu e. Assist the Board of Commissioners in proposing an
sistem remunerasi yang sesuai bagi Dewan Komisaris dan appropriate remuneration system for the Board of
Direksi berupa sistem penggajian dan pemberian fasilitas Commissioners and Directors in the form of a payroll
dan tunjangan, penilaian terhadap sistem tersebut dan system and provision of facilities and benefits, an
opsi yang diberikan dan sistem pensiun. assessment of the system and the options provided and
the pension system.
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Wewenang Komite Remunerasi dan Nominasi Authority of the Remuneration and Nomination
Committee
Komite Remunerasi dan Nominasi memiliki wewenang untuk: The Remuneration and Nomination Committee has the authority to:
1. Meminta Bank Mandiri Taspen untuk melakukan survey 1. Asking Bank Mandiri Taspen to conduct surveys according to
sesuai kebutuhan Komite Remunerasi dan Nominasi. the needs of the Remuneration and Nomination Committee.
2. Meminta informasi hal-hal yang diperlukan dari berbagai 2. Request information on things needed from various parties,
pihak baik internal maupun eksternal Bank Mandiri Taspen. both internal and external, Bank Mandiri Taspen.
Masa Jabatan Komite Remunerasi dan Nominasi Term of Service of the Remuneration and
Nomination Committee
Masa jabatan anggota Komite Remunerasi dan Nominasi The term of office of the members of the Remuneration and
diatur dalam Piagam Komite Remunerasi dan Nominasi dan Nomination Committee is regulated in the Charter of the
Keputusan Dewan Komisaris PT Bank Mandiri Taspen Nomor KEP. Remuneration and Nomination Committee and the Decree of the
DEKOM.002/II/2021 tanggal 24 Februari 2021 Juncto Keputusan Board of Commissioners of PT Bank Mandiri Taspen Number KEP.
Direksi PT Bank Mandiri Taspen Nomor KEP.DIR/009/II/2021 DEKOM.002/II/2021 dated February 24, 2021 Juncto Decree of
tanggal 26 Februari 2021 tentang Pembentukan Komite-komite the Directors of PT Bank Mandiri Taspen Number KEP.DIR/009/
Di Bawah Dewan Komisaris yang menentukan masa jabatan II/2021 dated February 26, 2021 regarding the Establishment of
sebagai berikut: Committees Under the Board of Commissioners which determines
the terms of office as follows:
1. Masa tugas anggota Komite Remunerasi dan Nominasi yang 1. The term of office for members of the Remuneration and
berasal dari anggota Dewan Komisaris tidak boleh lama Nomination Committee from members of the Board of
daripada masa jabatan Komisaris dan dapat diangkat kembali Commissioners may not be longer than the term of office of
hanya untuk 1 (satu) periode berikutnya. the Commissioner and may be reappointed only for the next
1 (one) period;
2. Masa kerja anggota Komite ditetapkan sama dengan masa 2. The term of office of the members of the Committee
jabatan Dewan Komisaris dengan ketentuan anggota Komite is determined to be the same as the term of office of the
sewaktu-waktu dapat diberhentikan berdasarkan keputusan Board of Commissioners provided that the members of
Dewan Komisaris. the Committee can be dismissed at any time based on the
decision of the Board of Commissioners;
3. Pemberhentian tersebut akan dituangkan dalam suatu 3. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Structure, Membership and Expertise of the
Remunerasi dan Nominasi Remuneration and Nomination Committee
Tabel Struktur, Keanggotaan dan Keahlian Komite Remunerasi dan Nominasi
Table of Structure, Membership and Expertise of Remuneration and Nomination Committee
Nama Jabatan Keterangan Keahlian
Name Position Information Expertise
Anggota Komisaris Utama Perbankan
Mustaslimah
Member President Commissioner Banking
Anggota Komisaris Manajemen
Hendrika Nora Osloi Sinaga
Member Commissioner Management
Anggota Komisaris Independen Ekonomi
Boedi Armanto
Member Independent Commissioner Economics
Anggota merangkap Sekretaris
Division Head Human Capital Sumber Daya Manusia
Oktaria Ineztianty Member concurrently serves as
Division Head Human Capital Human Resources
Secretary
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Tata Kelola Perusahaan
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Profil Komite Remunerasi dan Nominasi Profile of Remuneration and Nomination Committee
Profil anggota Komite Remunerasi dan Nominasi per 31 Desember The profiles of the members of the Remuneration and Nomination
2024 adalah sebagai berikut. Committee as of December 31, 2024 are as follows.
Mustaslimah
Anggota Komite Remunerasi dan Nominasi/ Komisaris Utama
Member of the Remuneration and Nomination Committee/ President Commissioner
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report.
Hendrika Nora Osloi Sinaga
Anggota Komite Remunerasi dan Nominasi/ Komisaris
Remuneration and Nomination Committee Member/ Commissioner
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report.
Boedi Armanto
Anggota Komite Remunerasi dan Nominasi/ Komisaris Independen
Member of the Remuneration and Nomination Committee/ Independent Commissioner
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report.
Oktaria Ineztianty
Anggota Merangkap Sekretaris Komite Remunerasi dan Nominasi/ Division Head Human Capital
Member and Secretary of the Remuneration and Nomination Committee/ Division Head of Human Capital
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report.
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Kualifikasi Pendidikan dan Pengalaman Kerja Educational Qualification and Work Experience of
Komite Remunerasi dan Nominasi Remuneration and Nomination Comittee
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Remunerasi dan Nominasi
Table of Educational Qualification and Work Experience of Remuneration and Nomination Comittee
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Work experience
Mustaslimah Anggota Sarjana Teknologi Pertanian Memiliki pengalaman kerja di bidang Internal Audit,
Member Bachelor of Agricultural Compliance, Procurement, dan Human Capital
Technology Have work experience in Internal Audit, Compliance,
Procurement, and Human Capital
Hendrika Nora Osloi Anggota Sarjana Teknik Kimia Memiliki pengalaman kerja di bidang infrastruktur dan jasa
Sinaga Member Magister Manajemen asuransi
Bachelor of Chemical Have work experience in infrastructure and insurance services
Engineering
Master of Management
Boedi Armanto Anggota Sarjana Agronomi Memiliki pengalaman sebagai pengawas perbankan dan
Member Magister Applied Economics Komisaris Perbankan
Doktor bidang Ekonomi Have experience as a banking supervisor and Banking
Bachelor of Agronomy Commissioner
Master in Applied Economics
Doctorate in Economics
Oktaria Ineztianty Anggota Merangkap Sarjana Teknik Dirgantara Memiliki pengalaman kerja di bidang sumber daya manusia
Sekretaris Magister Manajemen Have work experience in human resources
Member Concurrently Pertahanan
Secretary Bachelor of Aerospace
Engineering
Master of Defense
Management
Independensi Komite Remunerasi dan Nominasi Independence of Remuneration and Nomination
Committee
Tabel Independensi Komite Remunerasi dan Nominasi
Table of Independence of Remuneration and Nomination Committee
Aspek Independensi Hendrika Nora Oktoria
Mustalimah Boedi Armanto
Independence Aspect Osloi Sinaga Ineztianty
Tidak memiliki hubungan keuangan dengan Dewan
Komisaris dan Direksi
√ √ √ √
Has no financial relationship with the Board of
Commissioners and Board of Directors
Tidak memiliki hubungan kepengurusan di
perusahaan, anak perusahaan, maupun perusahaan
afiliasi √ √ √ √
Has no management relationship in the company,
subsidiaries, or affiliated companies
Tidak memiliki hubungan kepemilikan saham di
perusahaan √ √ √ √
Has no share ownership relationship in the company
Tidak memiliki hubungan keluarga dengan Dewan
Komisaris, Direksi, dan/atau sesama anggota Komite
Remunerasi dan Nominasi
Has no family relationship with the Board of √ √ √ √
Commissioners, Board of Directors, and/or fellow
members of the Remuneration and Nomination
Committee
Tidak menjabat sebagai pengurus partai politik,
pejabat dan pemerintah
√ √ √ √
Has not served as a political party administrator,
official and government
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Tata Kelola Perusahaan
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Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
Persyaratan, mekanisme dan tata cara rapat Komite Remunerasi Requirements, mechanism and procedures for Remuneration
dan Nominasi diatur dalam Piagam Komite Remunerasi dan and Nomination Committee meetings are regulated in the
Nominasi yang disahkan oleh Dewan Komisaris tanggal 24 Mei Remuneration and Nomination Committee Charter which was
2023, yaitu: approved by the Board of Commissioners on May 24, 2023:
1. Rapat Komite Remunerasi dan Nominasi diselenggarakan 1. Remuneration and Nomination Committee meetings are held
sekurang-kurangnya 1 (satu) kali dalam 4 (empat) bulan, at least 1 (one) time in 4 (four) months,
2. Rapat hanya dapat dilaksanakan apabila dihadiri oleh paling 2. Meetings can only be held if attended by at least 51% (fifty
kurang 51% (lima puluh satu persen) dari jumlah anggota one percent) of the total members including an Independent
termasuk seorang Komisaris Independen dan Pejabat Commissioner and Human Capital Executive Officer,
Eksekutif Human Capital,
3. Rapat Komite Nominasi dan Remunerasi dipimpin oleh 3. The Remuneration and Nomination Committee meeting
Ketua Komite Nominasi dan Remunerasi atau anggota yang is chaired by the Chairperson of the Remuneration and
ditunjuk secara tertulis, apabila Ketua Komite Remunerasi dan Nomination Committee or a member appointed in writing,
Nominasi berhalangan hadir if the Chairperson of the Remuneration and Nomination
Committee is unable to attend
4. Keputusan rapat Komite dilakukan berdasarkan musyawarah 4. Committee meeting decisions are made based on deliberation
mufakat. Namun dalam hal tidak terjadi musyawarah and consensus. However, in the event that consensus
mufakat, maka pengambilan keputusan dilakukan secara deliberation does not occur, the decision is made by voting
voting berdasarkan suara terbanyak. based on the majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi dalam 5. Dissenting opinions that occur in Committee meetings must
rapat Komite wajib dicantumkan secara jelas dalam risalah be clearly stated in the minutes of the meeting along with the
rapat beserta alasan perbedaan pendapat tersebut. reasons for the differences of opinion.
6. Hasil rapat Komite wajib dituangkan dalam risalah rapat oleh 6. The results of the Committee meeting must be stated in the
Sekretaris Komite, ditandatangani oleh Ketua Komite dan minutes of the meeting by the Committee secretary, signed by
sekretaris mendokumentasikan secara baik. the Committee Chair and the secretary properly documented.
AGENDA RAPAT KOMITE REMUNERASI DAN NOMINASI REMUNERATION AND NOMINATION COMMITTEE MEETING
AGENDA
Tabel Agenda Rapat Komite Remunerasi dan Nominasi
Table of Remuneration and Nomination Committee Meeting Agenda
Keterangan
(Nominasi/
Tanggal Rapat Agenda Rapat Peserta Rapat Remunerasi)
No
Meeting Date Meeting Agenda Meeting participants Description
(Nomination/
Remunerati
1 22 Januari 2024 1. Usulan Perubahan Pengurus PT Bank Mandiri Taspen
1. Boedi Armanto
January 22, 2024 1. Proposal for Changes in Management of PT Bank 2. Mustaslimah Nominasi
Mandiri Taspen 3. Hendrika Nora Osloi Sinaga Nomination
4. Oktaria Ineztianty
2 25 Februari 2024 1. Strategic Workforce Planning 1. Boedi Armanto
February 25, 2024 2. Employee Life Cycle 2. Mustaslimah
3. Program Pengembangan BOC & BOD 3. Hendrika Nora Osloi Sinaga Remunerasi
1. Strategic Workforce Planning 4. Oktaria Ineztianty Remuneration
2. Employee Life Cycle
3. BOC & BOD Development Program
3 17 April 2024 1. Usulan Perubahan Struktur Organisasi Satu Tingkat 1. Boedi Armanto
April 17, 2024 Di Bawah Direksi 2. Mustaslimah Nominasi
1. Proposal for Organizational Structure Change One 3. Hendrika Nora Osloi Sinaga Nomination
Level Below the Board of Directors 4. Oktaria Ineztianty
4 06 Mei 2024 1. Usulan Tantiem Pengurus Tahun Buku 2023 dan Gaji/ 1. Boedi Armanto
May 06, 2024 Honorarium Pengurus Tahun 2024 2. Mustaslimah
Remunerasi
1. Proposal for Board Management Tantiem for Fiscal 3. Hendrika Nora Osloi Sinaga Remuneration
Year 2023 and Salaries/Honoraria for Management 4. Oktaria Ineztianty
in 2024
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Keterangan
(Nominasi/
Tanggal Rapat Agenda Rapat Peserta Rapat Remunerasi)
No
Meeting Date Meeting Agenda Meeting participants Description
(Nomination/
Remunerati
5 06 Mei 2024 1. Usulan Perubahan Struktur Organisasi Satu Tingkat 1. Boedi Armanto
May 06, 2024 Di Bawah Direksi 2. Mustaslimah Nominasi
1. Proposal for Organizational Structure Change One 3. Hendrika Nora Osloi Sinaga Nomination
Level Below the Board of Directors 4. Oktaria Ineztianty
6 24 Juni 2024 1. Usulan Perubahan Pengurus PT Bank Mandiri Taspen 1. Boedi Armanto
June 24, 2024 1. Proposal for Changes in Management of PT Bank 2. Mustaslimah Nominasi
Mandiri Taspen 3. Hendrika Nora Osloi Sinaga Nomination
4. Oktaria Ineztianty
7 24 September 2024 1. Update Program Pengembangan Pegawai; 1. Boedi Armanto
September 24, 2024 2. Update Tindak Lanjut Pegawai Pensiun; 2. Mustaslimah
3. Program Budaya & Well-Being. 3. Hendrika Nora Osloi Sinaga Remunerasi
1. Update on Employee Development Program 4. Oktaria Ineztianty Remuneration
2. Update on Follow-up Actions for Retiring Employees
1. Culture & Well-Being Program
8 17 Desember 2024 1. Annual Strategic Support Plan 2025 1. Boedi Armanto
December 17, 2024 1. Annual Strategic Support Plan 2025 2. Mustaslimah Remunerasi
3. Hendrika Nora Osloi Sinaga Remuneration
4. Oktaria Ineztianty
FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE FREQUENCY AND ATTENDANCE RATE OF REMUNERATION
REMUNERASI DAN NOMINASI AND NOMINATION COMMITTEE MEETING
Tabel Tingkat Kehadiran Rapat Komite Remunerasi dan Nominasi
Table of Attendance Rate of Remuneration and Nomination Committee Meeting
Remunerasi dan Nominasi
Remuneration and Nomination
Nama Jabatan Jumlah dan Persentasi Kehadiran
Name Position Number and Percentage of Attendance
Jumlah Rapat Jumlah Kehadiran Persentase
Number of Meetings Number of Attendance Percentage
Anggota
Mustaslimah 8 8 100%
Member
Hendrika Nora Osloi Anggota
8 8 100%
Sinaga Member
Anggota
Boedi Armanto 8 8 100%
Member
Anggota Merangkap
Oktaria Ineztianty Sekretaris 8 8 100%
Member and Secretary
Program Peningkatan Kompetensi Komite Program for Enhancing the Competency of
Remunerasi dan Nominasi the Remuneration and Nomination Committee
Jenis Pelatihan dan Materi
Pengembangan Kompetensi Waktu dan Tempat
Nama Jabatan /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Time and Place of Organizer
Development Materials Implementation
Competence/Training
Mustaslimah Anggota Program Peningkatan Kompetensi Komite Remunerasi dan Nominasi dapat dilihat pada Program
Member Peningkatan Kompetensi Dewan Komisaris
The Competency Improvement Program for the Remuneration and Nomination Committee can be
seen in the Competency Improvement Program for the Board of Commissioners
Hendrika Nora Osloi Anggota Program Peningkatan Kompetensi Komite Remunerasi dan Nominasi dapat dilihat pada Program
Sinaga Member Peningkatan Kompetensi Dewan Komisaris
The Competency Improvement Program for the Remuneration and Nomination Committee can be
seen in the Competency Improvement Program for the Board of Commissioners
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi
Pengembangan Kompetensi Waktu dan Tempat
Nama Jabatan /Pelatihan Pelaksanaan Penyelenggara
Name Position Types of Training and Time and Place of Organizer
Development Materials Implementation
Competence/Training
Boedi Armanto Anggota Program Peningkatan Kompetensi Komite Remunerasi dan Nominasi dapat dilihat pada Program
Member Peningkatan Kompetensi Dewan Komisaris
The Competency Improvement Program for the Remuneration and Nomination Committee can be
seen in the Competency Improvement Program for the Board of Commissioners
Oktaria Ineztianty Anggota Merangkap The Art & Science of Coaching 30 Mei 2024 Vanaya Art Coaching
Sekretaris The Art & Science of Coaching May 30, 2024
Member Concurrently Jakarta
as Secretary Pembekalan Sertifikasi Manajemen PT Gema Prima Solusi
Risiko Jenjang 5 09 Agustus 2024
August 09, 2024
Level 5 Risk Management Jakarta
Certification Debriefing
Stage Virtual Masterclass 10 September 2024 Stage Academy by Vinh
Stage Virtual Masterclass September 10, 2024 Guang – Adelaide Australia
Webinar
FGD KUR 17 Oktober 2024 Bank Mandiri Taspen
FGD KUR October 17, 2024
Jakarta
Training Green Human Capital 18 September 2024 Firma Royal Garta Vardhana
Green Human Capital Training September 18, 2024
Jakarta
Self-Learning: Training PDP 01 Oktober 2024 Bank Mandiri Taspen
Self-Learning: Training PDP October 01, 2024
Jakarta
Training Microsoft 365 15 November 2024 Multipolar Technology Group
Training Microsoft 365 November 15, 2024
Jakarta
Self Learning: APU PPT PPSPM 2024 27 Desember 2024 Bank Mandiri Taspen
Self Learning: APU PPT PPSPM 2024 December 27, 2024
Jakarta
Program Kerja dan Laporan Singkat Pelaksanaan Work Program and Brief Report on the
Kegiatan Komite Remunerasi dan Nominasi Implementation of 2024 Remuneration and
Tahun 2024 Nomination Committee Activities
Sesuai dengan tugasnya dalam bidang Remunerasi dan Nominasi, In accordance with its duties in the field of Remuneration and
selama tahun 2024 Komite Remunerasi dan Nominasi telah Nomination, during 2024 the Remuneration and Nomination
melaksanakan tugasnya melakukan kajian dan memberikan Committee carried out its duties of conducting studies and
rekomendasi kepada Dewan Komisaris sebanyak 8 (delapan) kali providing recommendations to the Board of Commissioners 8
dengan hal-hal yang telah dikaji sebagai berikut: (eight) times with the following matters reviewed:
1. Usulan Calon Anggota Dewan Komisaris dan Direksi untuk 1. Proposing Candidates for Members of the Board of
diusulkan dalam RUPS. Commissioners and Board of Directors to be proposed at the
GMS.
2. Usulan Tantiem dan Remunerasi Anggota Dewan Komisaris 2. Proposed Tantiem and Remuneration of Members of the Board
dan Direksi untuk diusulkan dalam RUPS. of Commissioners and Board of Directors to be proposed in
the GMS.
3. Usulan perubahan Struktur Organisasi. 3. Proposing changes to the Organizational Structure;
4. Review kebijakan remunerasi, dan kebijakan human capital 4. Reviewing remuneration policies, and human capital policies
secara umum. in general.
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Kebijakan Suksesi Direksi Board of Directors Succession Policy
Kebijakan suksesi Direksi mengacu pada Charter Komite Referring to the Charter of Remuneration and Nomination
Remunerasi dan Nominasi Bank Mandiri Taspen yang dilaksanakan Committee of Bank Mantap the following are conducted:
sebagai berikut:
1. Komite Remunerasi dan Nominasi mengidentifikasi calon 1. Remuneration and Nomination Committee identifies qualified
yang memenuhi kriteria. candidates.
2. Dewan Komisaris atas dasar saran dari Komite Remunerasi 2. The Board of Commissioners based on the advices from
dan Nominasi menyampaikan usulan calon kepada Pemegang the Remuneration and Nomination Committee deliver the
Saham. proposed candidates to the Shareholders.
3. Dalam RUPS dilakukan pengangkatan dan penetapan suksesi 3. In GMS, the Board of Directors succession appointment and
Direksi. establishment are conducted.
4. Calon yang telah disetujui diajukan ke OJK untuk fit and 4. Submitting approved candidates to OJK for fit and proper test
proper test dan memberikan persetujuan calon pengurus and dan giving approval for Bank management.
Bank.
Prosedur Penetapan Talent Pool Direksi dan Komisaris Procedure for Determining Talent Pool for Directors and
Commissioners
Pejabat satu level di bawah Direksi memiliki hak yang sama untuk Officials one level below the Directors have the same rights
dinominasikan menjadi Direksi atau anggota Dewan Komisaris. to be nominated as Directors or members of the Board of
Bank telah memiliki pedoman untuk menjaring kandidat yang Commissioners. The Bank has guidelines for recruiting potential
potensial yang dilaksanakan oleh Komite Remunerasi dan candidates which are implemented by the Remuneration and
Nominasi di bawah Dewan Komisaris menjadi data talent pool. Nomination Committee under the Board of Commissioners as
Komite Remunerasi dan Nominasi akan mengidentifikasi calon talent pool data. The Remuneration and Nomination Committee
yang memenuhi kriteria dengan mengidentifikasi calon-calon will identify candidates who meet the criteria by identifying
Direksi baik dari dalam maupun dari luar dan calon komisaris candidates for Directors both from within and outside and
yang memenuhi syarat untuk diajukan atau diangkat menjadi prospective commissioners who meet the requirements to be
Direktur, Komisaris atas dasar Saran dari Komite Remunerasi dan proposed or appointed as Directors, Commissioners based on
Nominasi menyampaikan usulan calon kepada Pemegang Saham. suggestions from the Remuneration and Nomination Committee
Dewan Komisaris meninjau secara berkala pelaporan pelaksanaan submit candidate proposals to Shareholders. The Board of
rencana pengembangan dan suksesi Commissioners periodically reviews reports on the implementation
of development and succession plans.
Komite Pemantau Risiko Risk Monitoring Committee
Dasar Pembentukan Komite Pemantau Risiko Basis for Risk Monitoring Committee Establishment
Komite Pemantau Risiko Bank Mandiri Taspen dibentuk berdasarkan The Bank Mandiri Taspen Risk Monitoring Committee was formed
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tanggal 14 based on Financial Services Authority Regulation No. 17 of 2023
September 2023 tentang Penerapan Tata Kelola bagi Bank Umum dated September 14, 2023 concerning the Implementation of
dan Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 Governance for Commercial Banks and the OJK Circular Letter
tentang Penerapan Tata Kelola bagi Bank Umum. Komite Pemantau No. 13/ SEOJK.03/2017 on Implementation of Management for
Risiko Bank Mandiri Taspen dibentuk berdasarkan: Public Bank:
1. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tanggal 1. OJK Regulation no. 17 of 2023 dated September
14 September 2023 tentang Penerapan Tata Kelola bagi 14, 2023 concerning the Implementation of Governance for
Bank Umum. Commercial Banks.
2. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 2. OJK Circular Letter No. 13/ SEOJK.03/2017 concerning
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
3. Anggaran Dasar Bank Mandiri Taspen beserta dengan 3. Bank Mandiri Taspen Articles of Association and its
perubahannya. amendments.
4. Keputusan Dewan Komisaris Nomor KOM/002/II/2021 tanggal 4. Decision of the Board of Commissioners Number KOM/002/
24 Februari 2021 tentang Penetapan Anggota Komite-Komite II/2021 dated February 24, 2021 concerning the Appointment of
Di Bawah Dewan Komisaris Members of the Committees Under the Board of Commissioners
5. Keputusan Direksi Nomor KEP.DIR/009/II/2021 tanggal 5. Decision of the Board of Directors Number KEP.DIR/009/
26 Februari 2021 Tentang Pembentukan Komite-Komite II/2021 dated February 26, 2021 concerning the Establishment
Di Bawah Dewan Komisaris of Committees Under the Board of Commissioners
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Tata Kelola Perusahaan
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Pengangkatan Komite Remunerasi dan Nominasi terakhir The appointment of the Remuneration and Nomination
sesuai persetujuan Dewan Komisaris yang disampaikan dengan Committee was last made in accordance with the approval of
Surat Nomor DEKOM/005/2024 tentang Penetapan Perubahan the Board of Commissioners, as communicated in Letter Number
Keanggotaan Komite-Komite di bawah Dewan Komisaris dan DEKOM/005/2024 regarding the Establishment of Changes to the
selanjutnya diangkat oleh Direksi dengan Keputusan No.KEP. Membership of the Committees under the Board of Commissioners.
DIR/004.2/II/2024 tanggal 06 Februari 2024 tentang Perubahan It was subsequently appointed by the Board of Directors with
Keanggotaan Komite Pemantau Risiko Di Bawah Dewan Komisaris. Decision No. KEP.DIR/004.2/II/2024 dated February 6, 2024,
concerning the Change in the Membership of the Risk Monitoring
Committee under the Board of Commissioners.
Piagam Komite Pemantau Risiko Charter of Risk Monitoring Committee
Piagam Komite Pemantau Risiko disusun sebagai pedoman bagi The Risk Monitoring Committee Charter is prepared as a
anggota Komite dalam melaksanakan tugas dan tanggung guideline for Committee members in carrying out their duties and
jawabnya agar efisien, efektif, transparan, kompeten, independen, responsibilities so that they are efficient, effective, transparent,
dan dapat dipertanggungjawabkan, sehingga dapat diterima oleh competent, independent, and accountable to be accepted by
semua pihak yang berkepentingan dan sesuai dengan peraturan all interested parties and following the applicable laws and
perundang-undangan yang berlaku. Piagam Komite Pemantau regulations. The Charter of the Risk Monitoring Committee was
Risiko disusun dengan tujuan untuk membantu Dewan Komisaris prepared to assist the Board of Commissioners in carrying out its
dalam menjalankan peran pengawasan terhadap Bank. Piagam supervisory role over the Bank. The Charter of the Risk Monitoring
Komite Pemantau Risiko telah disahkan dan ditandatangani oleh Committee has been approved and signed by all members of the
seluruh anggota Dewan Komisaris pada tanggal 24 Mei 2023. Board of Commissioners on May 24, 2023. The contents of the
Adapun isi dari Piagam Komite Pemantau Risiko, memuat dan Risk Monitoring Committee Charter include and regulate the
mengatur hal-hal sebagai berikut: following matters:
1. Latar Belakang dan Tujuan 1. Background and Objectives
2. Dasar Peraturan 2. Legal Basis
3. Pengangkatan, Komposisi, Struktur 3. Appointment, Composition, and Structure
4. Persyaratan Keanggotaan 4. Membership Requirements
5. Tugas dan Tanggung Jawab 5. Duties and Responsibilities
6. Kewenangan 6. Authority
7. Hubungan Kerja 7. Working Relationships
8. Rapat Komite 8. Committee Meetings
9. Pelaporan 9. Reporting
10. Masa Tugas 10. Term of Office
11. Kerahasiaan 11. Confidentiality
12. Penutup 12. Closing
Tugas dan Tanggung Jawab Komite Pemantau Risiko Duty and Responsibility of Risk Monitoring Committee
Berdasarkan Piagam, Komite Pemantau Risiko memiliki tugas dan Based on the charter, the Risk Monitoring Committee has the
tanggung jawab untuk membantu dan memfasilitasi Komisaris duty and responsibility to assist and facilitate Commissioners
dalam menjalankan tugas dan fungsi pengawasan atas hal-hal in performing their duties and monitoring function of matters
yang terkait dengan pemantauan risiko antara lain: related to risk monitoring, including:
1. Memberikan masukan kepada Komisaris dalam penyusunan dan 1. Giving input to the Commissioners in preparing and improving
perbaikan manajemen risiko yang berkaitan dengan pengendalian risk management related to risk control in asset and liability
risiko di bidang pengelolaan asset and liability, likuiditas, perkreditan management, liquidity, credit and operation before gaining
serta operasional sebelum mendapat persetujuan Komisaris. the Commissioners’ approval.
2. Melakukan diskusi dengan Direksi atau unit kerja yang terkait 2. Having discussion with the Board of Directors or work units
dengan masalah yang manajemen risikonya perlu dibahas. related to problems whose risk management should be discusses.
3. Mengevaluasi kesesuaian antara kebijakan manajemen risiko 3. Evaluating the consistency of risk management policy with
dengan pelaksanaan dalam kegiatan Bank. implementation in Bank activities.
4. Memantau dan mengevaluasi pelaksanaan tugas Komite 4. Monitoring and evaluating the performance of the duties of the
Manajemen Risiko dan Satuan Kerja Manajemen Risiko. Risk Management Committee and Risk Management Work Unit.
5. Mempelajari, mengkaji ulang kebijakan dan peraturan-peraturan 5. Studying, reviewing internal policies and regulations on risk
internal tentang kebijakan manajemen risiko yang dibuat Direksi. management policy made the Board of Directors.
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6. Memastikan telah dipertimbangkannya segala risiko yang 6. Ensuring the consideration of all important risks in new
penting dalam produk-produk Bank Mandiri Taspen yang products of Bank Mandiri Taspen and all impacts of internal
baru dan segala dampak adanya perubahan atau kejadian and external changes or significant events on Bank Mandiri
yang signifikan baik yang berasal dari internal maupun Taspen.
eksternal Bank Mandiri Taspen .
7. Mengkaji ulang secara berkala terhadap kebijakan manajemen 7. Regularly reviewing risk management policy and guideline of
risiko beserta pedoman pelaksanaannya dan semua perubahan the implementation and all changes and adjustments of risk
serta penyesuaian kebijakan manajemen risiko. management policies.
8. Melakukan evaluasi terhadap akurasi model dan validitas data 8. Evaluating the accuracy of model and validity of data used to
yang digunakan untuk mengukur risiko. measure risk.
9. Mengikuti dan mempelajari keputusan-keputusan Komite 9. Following and studying the decisions of the Risk Management
Manajemen Risiko. Committee.
10. Melakukan kajian draft laporan triwulan profil risiko Bank 10. Reviewing draft of quarterly individual and consolidated risk
Mandiri Taspen secara individual maupun konsolidasi profile reports of Bank Mandiri Taspen with the Commissioners,
bersama Komisaris, sehingga laporan triwulan profil risiko so that the quarterly individual and consolidated risk profile
Bank Mandiri Taspen secara individual maupun konsolidasi reports of Bank Mandiri Taspen for the Financial Service
ke Otoritas Jasa Keuangan telah dibahas dengan Komisaris. Authority have been discussed with the Commissioners.
11. Menyampaikan rekomendasi atau masukan kepada Komisaris 11. Giving recommendation or input for the Commissioners on
atas hal-hal yang perlu mendapat perhatian dan yang perlu matters which are considered important to pay attention to
dibicarakan dengan Direksi, agar Direksi melakukan tindak and discuss with the Board of Directors, so that the Board of
lanjut dari hasil evaluasi manajemen risiko oleh Komite. Directors follow up the result of risk management evaluation
12. Secara proaktif menyelenggarakan rapat dengan Direksi Bank by the Committee.
Mandiri Taspen apabila Komite mengantisipasi akan adanya 12. Proactively holding meetings with the Board of Directors
risiko, khususnya apabila ada peristiwa penting, peraturan of Bank Mandiri Taspen if the committee anticipates risk,
eksternal yang mempengaruhi dibidang usaha Bank Mandiri especially in case of significant event, external regulation
Taspen . which affect the business of Bank Mandiri Taspen.
13. Melakukan evaluasi secara berkala terhadap perkembangan 13. Regularly evaluating the development on the change of
atas perubahan struktur organisasi yang sedang dijalankan organizational structure being conducted by Bank Mandiri
oleh Bank Mandiri Taspen . Taspen.
14. Monitoring adanya informasi negatif terhadap nasabah- 14. Monitoring negative information on customers of Bank
nasabah Bank Mandiri Taspen yang dapat menyebabkan Mandiri Taspen which may increase credit risk.
meningkatnya risiko kredit.
Wewenang Komite Pemantau Risiko Authority of Risk Monitoring Committee
Adapun kewenangan yang dimiliki oleh Komite Pemantau Risiko The authority of the Risk Monitoring Committee is as follows:
adalah sebagai berikut:
1. Ketua dan anggota Komite dapat menghadiri rapat Komite 1. The Chairperson and members of the Committee may attend
Manajemen Risiko sebagai undangan. the Risk Management Committee meetings by invitation.
2. Ketua dan anggota Komite dapat meminta laporan-laporan 2. The chairman and members of the Committee may
internal yang berkaitan dengan pengendalian risiko dibidang request internal reports related to risk control in asset and
pengelolaan asset and liability, perkreditan, treasury, liability management, credit, treasury, operation and GCG
operasional serta penerapan GCG antara lain menyangkut: implementation, including related to:
a. Eksposur risiko. a. Risk exposure.
b. Kepatuhan terhadap kebijakan dan prosedur serta b. Compliance to policies and procedures and
penetapan limit-limit. implementation of limits.
c. Realisasi pelaksanaan pengendalian risiko dibandingkan c. Realization of risk control implementation compared with
dengan target yang telah ditetapkan. established target.
d. Laporan berkala profil risiko Bank secara individual d. Regular individual and consolidated Bank risk profile
maupun secara konsolidasi kepada Otoritas Jasa reports for the Financial Service Authority.
Keuangan.
e. Laporan penerapan GCG e. GCG implementation report
f. Laporan realisasi Rencana Bisnis Bank. f. Report of realization of Bank Business Plans.
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Tata Kelola Perusahaan
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3. Bekerja sama dengan Komite Audit secara umum dan secara 3. Working with the Audit Committee generally and specifically
khusus untuk meminta lnternal Audit untuk melakukan to request Internal Audit to examine certain fields with
pemeriksaan terhadap bidang-bidang tertentu yang eksposur worsening risk exposures.
risikonya memburuk.
4. Mensosialisasikan dan memberikan konseling bagi Direksi dan 4. Socializing and providing counseling to the Board of Directors
jajarannya dalam rangka implementasi GCG. and its ranks to implement GCG.
5. Melaksanakan komunikasi dengan pihak-pihak atau lembaga 5. Holding communication with external parties or institutions
eksternal terkait dengan permasalahan GCG dengan terlebih on GCG issues by first gaining the approval of the Board of
dahulu mendapat persetujuan Dewan Komisaris. Commissioners.
Masa Jabatan Komite Pemantau Risiko Term of Service of the Risk Monitoring Committee
Masa jabatan anggota Komite Pemantau Risiko diatur dalam The term of office of members of the Risk Monitoring Committee
Piagam Komite Pemantau Risiko dan Keputusan Dewan Komisaris is regulated in the Charter of the Risk Monitoring Committee
PT Bank Mandiri Taspen Nomor KEP.DEKOM.002/II/2021 tanggal and Decision of the Board of Commissioners of PT Bank Mandiri
24 Februari 2021 Juncto Keputusan Direksi PT Bank Mandiri Taspen Number KEP.DEKOM.002/II/2021 dated February 24,
Taspen Nomor KEP.DIR/009/II/2021 tanggal 26 Februari 2021 2021 Juncto Decree of the Board of Directors of PT Bank Mandiri
tentang Pembentukan Komite-komite Di Bawah Dewan Komisaris Taspen Number KEP.DIR/009/II/ 2021 dated February 26, 2021
yang menentukan masa jabatan sebagai berikut: regarding the Establishment of Committees Under the Board of
Commissioners which determines the terms of office as follows:
a. Masa tugas anggota Komite Audit yang berasal dari anggota a. The term of office of members of the Risk Monitoring Committee
Dewan Komisaris tidak boleh lebih lama daripada masa who come from members of the Board of Commissioners may
jabatan Komisaris dan dapat diangkat kembali hanya untuk 1 not be longer than the term of office of the Commissioner and
(satu) periode berikutnya; can be reappointed only for the next 1 (one) period;
b. Masa kerja anggota Komite ditetapkan sama dengan masa b. The term of office of the members of the Committee
jabatan Dewan Komisaris dengan ketentuan anggota Komite is determined to be the same as the term of office of the
sewaktu-waktu dapat diberhentikan berdasarkan keputusan Board of Commissioners provided that the members of
Dewan Komisaris; the Committee can be dismissed at any time based on the
decision of the Board of Commissioners;
c. Pemberhentian tersebut akan dituangkan dalam suatu c. The dismissal will be stated in a Board of Directors Decree.
Keputusan Direksi.
Struktur, Keanggotaan dan Keahlian Komite Structure, Membership and Expertise of Risk
Pemantau Risiko Monitoring Committee
Nama Jabatan Keterangan Keahlian
Name Position Information Expertise
Ketua Merangkap
Komisaris Independen Ekonomi
Boedi Armanto Anggota
Independent Commissioner Economics
Chairman and Member
Anggota Pihak Independen Manajemen Risiko
Wignyo M. Mulyono
Members Independent Party Risk Management
Anggota Pihak Independen Keuangan
Istu Wahudi
Members Independent Party Finance
PT Bank Mandiri Taspen
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2024 Annual Report
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Profil Komite Pemantau Risiko Risk Monitoring Committee Profile
Profil Komite Pemantau Risiko per 31 Desember 2024 adalah The profile of the Risk Monitoring Committee as of December 31,
sebagai berikut. 2024 is as follows.
Boedi Armanto
Ketua Merangkap Anggota Komite Pemantau Risiko
Chairman and Member of the Risk Monitoring Committee
Profil Beliau dapat dilihat dalam Profil Dewan Komisaris dalam Laporan Tahunan ini.
His profile can be seen in the Board of Commissioners Profile in this Annual Report.
Wignyo M. Mulyono
Anggota Pihak Independen
Independent Party Members
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
Indonesia Jakarta 60 tahun / years old
Riwayat Pendidikan Educational Background
- Sarjana Akuntansi dari Universitas Gadjah Mada (1987) - Bachelor of Accounting from Universitas Gadjah Mada (1987)
- Master of Business and Administration (Finance) dari University of - Master of Business and Administration (Finance) from University of
Arkansas (1996) Arkansas (1996)
Pengalaman Kerja Work Experience
- Liquidity Risk & MIS Manager PT Bank Mandiri (Persero) Tbk (2015-2020) - Liquidity Risk & MIS Manager PT Bank Mandiri (Persero) Tbk (2015-2020)
- Assets & Liability Manager PT Bank Mandiri (Persero) Tbk (2008-2015) - Assets & Liability Manager PT Bank Mandiri (Persero) Tbk (2008-2015)
- Deputy General Manager Hongkong Branch PT Bank Mandiri (Persero) - Deputy General Manager Hongkong Branch PT Bank Mandiri (Persero)
Tbk (2005-2008) Tbk (2005-2008)
- Interest Rate Risk Manager PT Bank Mandiri (Persero) Tbk (1998-2004) - Interest Rate Risk Manager PT Bank Mandiri (Persero) Tbk (1998-2004)
Sertifikasi Certification
Sertifikasi Manajemen Risiko Kualifikasi 7 Risk Management Certification Qualification 7
Dasar Pengangkatan Basis of Appointment
Keputusan Direksi No. KEP.DIR/003.1/I/2021 tanggal 21 Januari 2021 Board of Directors Decree No. KEP.DIR/003.1/I/2021 dated January 21, 2021
Periode dan Masa Jabatan Period and Term Office
Periode I : 2021 - sekarang Period I: 2021 - present
Jabatan Rangkap Double Function
- -
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Istu Wahudi
Anggota Pihak Independen
Independent Party Members
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
Indonesia Jakarta 51 tahun / years old
Riwayat Pendidikan Educational Background
- Sarjana Ekonomi Universitas Islam Indonesia - Bachelor of Economics, Islamic University of Indonesia
- Magister Manajemen Universitas Islam Indonesia - Master of Management, Islamic University of Indonesia
Pengalaman Kerja Work Experience
- Kepala Subdirektorat Pembayaran Program Jaminan Sosial, Perhitungan - Head of Sub-Directorate of Social Security Program Payment, Party
Pihak, dan Penyelesaian Tuntutan Ganti Rugi, Direktorat Sistem Calculation, and Compensation Claim Settlement, Directorate of Treasury
Perbendaharaan, Direktorat Jenderal Perbendaharaan Kementerian System, Directorate General of Treasury, Ministry of Finance (2021-present)
Keuangan (2021-sekarang)
- Kepala Subdirektorat Pembayaran Program Jaminan Sosial, Perhitungan - Head of Sub-Directorate of Social Security Program Payment, Party
Pihak, dan Kebijakan Tuntutan Ganti Rugi, Direktorat Sistem Calculation, and Compensation Claim Policy, Directorate of Treasury
Perbendaharaan, Direktorat Jenderal Perbendaharaan Kementerian System, Directorate General of Treasury, Ministry of Finance (2021-2021)
Keuangan (2021-2021)
- Kepala Kantor Pelayanan Perbendaharaan Negara Tipe A1 Yogyakarta, - Head of State Treasury Service Office Type A1 Yogyakarta, Regional Office
Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi D.I. of Directorate General of Treasury, D.I. Yogyakarta Province (2017-2021)
Yogyakarta (2017-2021)
- Kepala Bagian Umum Kantor Wilayah Direktorat Perbendaharaan - Head of General Affairs Section, Regional Office of Directorate General of
Provinsi D.I. Yogyakarta (2013-2017) Treasury, D.I. Yogyakarta (2013-2017)
- Kepala Kantor Pelayanan Perbendaharaan Negara Tipe A1 Palu Kantor - Head of State Treasury Service Office Type A1 Palu Regional Office of the
Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sulawesi Tengah Directorate General of Treasury, Central Sulawesi Province (2010-2013)
(2010-2013)
- Kepala Kantor Pelayanan Perbendaharaan Negara Banjarnegara Kantor - Head of State Treasury Service Office Banjarnegara Regional Office of the
Wilayah Direktorat Jenderal Perbendaharaan Provinsi Jawa Tengah Directorate General of Treasury, Central Java Province (2010-2010)
(2010-2010)
- Kepala Kantor Pelayanan Perbendaharaan Negara Banjarnegara, Kantor - Head of State Treasury Service Office Banjarnegara, Regional Office XIII of
Wilayah XIII Direktorat Jenderal Perbendaharaan Semarang (2008-2010) the Directorate General of Treasury, Semarang (2008-2010)
- Kepala Seksi Layanan Pengadaan B Subdirektorat Dukungan - Head of Procurement Service Section B, Sub-Directorate of Administrative
Administrasi, Direktorat Sistem Perbendaharaan, Direktorat Jenderal Support, Directorate of Treasury System, Directorate General of Treasury,
Perbendaharaan Kementerian Keuangan (2007-2008) Ministry of Finance (2007-2008)
- Kepala Seksi Pencairan Dana Kantor Pelayanan Perbendaharaan Negara - Head of Fund Disbursement Section of State Treasury Service Office
Wonosari Kantor Wilayah XIV Direktorat Jenderal Perbendaharaan Wonosari, Regional Office XIV of the Directorate General of Treasury,
Yogyakarta (2004-2007) Yogyakarta (2004-2007)
- Koordinator Pelaksana Subbidang Verifikasi dan Akuntansi I.2, Bidang - Coordinator of the Verification and Accounting Sub-Division I.2, Field
Verifikasi dan Akuntansi I, Pusat Akuntansi Anggaran Pembiayaan dan Verification and Accounting I, Center for Budget Accounting, Financing
Perhitungan, Badan Akuntansi Keuangan Negara (2004-2004) and Calculation, State Financial Accounting Agency (2004-2004)
- Koordinasi Pelaksana Subbidang Kewajiban dan Hutang, Bidang - Coordination of Sub-Division of Obligations and Debts, Government
Penyusunan Neraca Pemerintah, Pusat Akuntansi dan Pelaporan Balance Sheet Preparation Division, Center for Financial Accounting and
Keuangan, Badan Akuntansi Keuangan Negara (2003-2004) Reporting, State Financial Accounting Agency (2003-2004)
- Pelaksana, Pada Pusat Akuntansi Anggaran Pembiayaan dan - Executor, at the Center for Budget Accounting, Financing and Calculation,
Perhitungan, Badan Akuntansi Keuangan Negara (2001-2003) State Financial Accounting Agency (2001-2003)
- Pelaksana, Biro Perhitungan Anggaran Negara, Badan Akuntansi - Executor, State Budget Calculation Bureau, State Financial Accounting
Keuangan Negara (1999-2001) Agency (1999-2001)
Sertifikasi Certification
- -
Dasar Pengangkatan Basis of Appointment
Keputusan Direksi No. KEP.DIR/211.2/VII/2023 Board of Directors Decree No. KEP.DIR/211.2/VII/2023
Periode dan Masa Jabatan Period and Term Office
Periode I : 2023 - sekarang Period I: 2023 - present
Jabatan Rangkap Double Function
Kepala Subdirektorat Pembayaran Program Jaminan Sosial, Perhitungan Head of Sub-Directorate of Social Security Program Payments, Party
Pihak, dan Penyelesaian Tuntutan Ganti Rugi, Direktorat Sistem Calculations, and Settlement of Compensation Claims, Directorate of
Perbendaharaan, Direktorat Jenderal Perbendaharaan Kementerian Treasury System, Directorate General of Treasury, Ministry of Finance
Keuangan
PT Bank Mandiri Taspen
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2024 Annual Report
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Kualifikasi Pendidikan dan Pengalaman Kerja Educational Qualification and Work Experience of
Komite Pemantau Risiko Risk Monitoring Committee
Per 31 Desember 2024, kualifikasi pendidikan dan pengalaman Per December 31, 2024, the educational qualification and work
kerja Ketua dan anggota Komite Pemantau Risiko adalah sebagai experience of the Chairman and members of the Risk monitoring
berikut. Committee are as follows.
Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Pemantau Risiko
Table of Educational Qualifications and Work Experience of the Risk Monitoring Committee
Nama Jabatan Pendidikan Pengalaman Kerja
Name Position Education Work experience
Boedi Armanto Ketua Merangkap - Sarjana Agronomi Memiliki pengalaman sebagai pengawas
Anggota - Master of Applied Economics perbankan dan Komisaris Perbankan
Chairman and Member - Doktor Ekonomi Has experience as a banking supervisor and
- Bachelor of Agronomy Banking Commissioner
- Master of Applied Economics
- Doctor of Economics
Wignyo M. Mulyono Anggota Pihak - Sarjana Akuntansi Memiliki pengalaman di bidang perbankan
Independen - Master of Business Administration Have experience in banking
Independent Party - Bachelor of Accounting
Members - Master of Business Administration
Istu Wahudi Anggota Pihak - Sarjana Ekonomi Memiliki pengalaman kerja di bidang
Independen - Magister Manajemen pemerintahan
Independent Party - Bachelor of Economics Have work experience in the government sector
Members - Master of Management
Independensi Komite Pemantau Risiko Independence of Risk Monitoring Committee
Seluruh anggota Komite Pemantau Risiko yang berasal dari Pihak All members of Risk Monitoring Committee from Independent
Independen tidak memiliki hubungan keuangan, kepengurusan, Parties didn’t have any financial, management, stock ownership
kepemilikan saham dan/atau hubungan keluarga dengan Dewan and/or family relations with the Board of Commissioners, Board
Komisaris, Direksi dan/atau Pemegang Saham Pengendali of Directors and/or Controlling Shareholder or relation with the
atau hubungan dengan Bank, yang dapat mempengaruhi Bank, which may affect their ability to act independently.
kemampuannya bertindak independen.
Tabel Independensi Komite Pemantau Risiko
Table of Independence of the Risk Monitoring Committee
Aspek Independensi Wignyo M.
Boedi Armanto Istu Wahudi
Independence Aspect Mulyono
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi
Has no financial relationship with the Board of Commissioners and Board of v v v
Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi
v v v
Has no management relationship in the company, subsidiaries, or affiliated
companies
Tidak memiliki hubungan kepemilikan saham di perusahaan
v v v
Has no share ownership relationship in the company
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau
sesama anggota Komite Pemantau Risiko
v v v
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or fellow members of the Risk Monitoring Committee
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
v v v
Has not served as a political party administrator, official and government
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Program Peningkatan Kompetensi Komite Pemantau Risk Monitoring Committee Competence
Risiko Improvement Program
Jenis Pelatihan dan Materi Waktu dan
Pengembangan Kompetensi / Tempat
Nama Jabatan Penyelenggara
Pelatihan Pelaksanaan
Name Position Organizer
Types of Training and Development Time and Place of
Materials Competence/Training Implementation
Program Peningkatan Kompetensi Komite Pemantau Risiko dapat dilihat pada Program
Ketua Merangkap Peningkatan Kompetensi Dewan Komisaris
Boedi Armanto Anggota
Chairman and Member The Risk Monitoring Committee Competency Improvement Program can be seen in the Board
of Commissioners Competency Improvement Program
Anggota Pihak Sharing Session Keamanan dan Pertahanan Bank Mandiri
Siber dari BSSN 16 Juli 2024
Independen Taspen dan BSSN
Wignyo M. Mulyono July 16, 2024
Independent Party Cybersecurity and Defense Sharing Session from Bank Mandiri
Jakarta
Members BSSN Taspen and BSSN
Pembekalan Sertifikasi Manajemen Risiko 23-24 Maret 2024
Perbankan March 23-24, 2024 LPPI
Banking Risk Management Certification Briefing Online
Sharing Session Keamanan dan Pertahanan Bank Mandiri
Anggota Pihak 16 Juli 2024
Siber dari BSSN Taspen dan BSSN
Independen July 16, 2024
Istu Wahudi Cybersecurity and Defense Sharing Session from Bank Mandiri
Independent Party Jakarta
Members BSSN Taspen and BSSN
Sertifikasi Manajemen Risiko Perbankan
28 Oktober 2024
Kualifikasi 4
October 28, 2024 LSPP
Banking Risk Management Certification
Jakarta
Qualification 4
Rapat Komite Pemantau Risiko Risk Monitoring Committee Meeting
KEBIJAKAN RAPAT MEETING POLICY
Persyaratan, mekanisme dan tata cara rapat Komite Pemantau The requirements, mechanisms, and procedures for the Risk
Risiko diatur dalam Piagam Komite Pemantau Risiko yang disahkan Monitoring Committee meetings are governed by the Risk
oleh Dewan Komisaris tanggal 22 Februari 2019, yaitu: Monitoring Committee Charter, which was approved by the
1. Rapat Komite Pemantau Risiko diselenggarakan sekurang- Board of Commissioners on February 22, 2019, as follows:
kurangnya sekali dalam 1 (satu) bulan. 1. The Risk Monitoring Committee meeting is held at least once
in 1 (one) month.
2. Rapat Komite Pemantau Risiko dianggap sah apabila dihadiri 2. The Risk Monitoring Committee meeting is considered valid
paling kurang 51% dari jumlah anggota termasuk seorang if attended by at least 51% of the total members including a
Komisaris dan Pihak Independen. Commissioner and an Independent Party.
3. Rapat dipimpin oleh Ketua Komite Pemantau Risiko atau 3. The meeting is chaired by the Chairperson of the Risk
anggota yang ditunjuk secara tertulis, apabila Ketua Komite Monitoring Committee or a member appointed in writing, if
Pemantau Risiko berhalangan hadir. the Chairperson of the Risk Monitoring Committee is unable
to attend.
4. Keputusan Rapat Komite Pemantau Risiko diambil berdasarkan 4. The decisions of the Risk Monitoring Committee Meetings are
musyawarah mufakat, Dalam hal tidak terjadi musyawarah taken based on deliberation to reach consensus. In the event
mufakat pengambilan keputusan dilakukan berdasarkan that there is no consensus, the decision is made based on the
suara terbanyak. majority of votes.
5. Perbedaan pendapat (dissenting opinion) yang terjadi dalam 5. Dissenting opinions that occur in committee meetings must
rapat komite wajib dicantumkan secara jelas dalam risalah be clearly stated in the minutes of the meeting along with the
rapat beserta alasan perbedaan pendapat tersebut. reasons for the differences of opinion.
6. Rapat Komite Audit harus dituangkan dalam risalah rapat 6. Audit Committee meeting must be stated in the minutes
yang ditanda tangani oleh seluruh anggota yang hadir serta of the meeting signed by all members present and well
didokumentasi dengan baik. documented.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 510
AGENDA RAPAT KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE MEETING AGENDA
Tabel Agenda Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meeting Agenda Table
Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
1 25 Januari 2024 1. Update Arahan Dewan Komisaris bulan November 2023; Update RAS Mantap 1. Boedi Armanto
January 25, 2024 November 2023; Dashboard IT & Operasional Risk; Update Credit Risk & Asuransi; 2. Wignyo M. Mulyono
Update Market & Liquidity Risk oleh Divisi Risk Management. 3. Istu Wahudi
1. Update of the Board of Commissioners’ directives for November 2023; Update of
the RAS Mantap for November 2023; IT & Operational Risk Dashboard; Update on
Credit Risk & Insurance; Update on Market & Liquidity Risk by the Risk Management
Division.
2 21 Februari 2024 1. Update Arahan Dewan Komisaris bulan Januari 2024; Penetapan RAS 2024; 1. Boedi Armanto
February 21, 2024 Dashboard IT & Operasional Risk; Update Credit Risk & Asuransi; Update Market & 2. Wignyo M. Mulyono
Liquidity Risk oleh Divisi Risk Management; 3. Istu Wahudi
2. Laporan Kepatuhan; Highlight SA Semester II/2023; Historical Nilai CGPI; Update
UU PDP; Update RPPB dan APU PPT oleh Divisi Compliance.
1. Update of the Board of Commissioners’ directives for January 2024; Establishment
of RAS 2024; IT & Operational Risk Dashboard; Update on Credit Risk & Insurance;
Update on Market & Liquidity Risk by the Risk Management Division;
2. Compliance Report; Highlight of SA Semester II/2023; Historical CGPI Value;
Update on the PDP Law; Update on RPPB and APU PPT by the Compliance Division.
3 18 Maret 2024 1. Update Arahan Dewan Komisaris bulan Februari 2024; Penetapan RAS 2024; 1. Boedi Armanto
March 18, 2024 Dashboard IT & Operasional Risk; Update Credit Risk & Asuransi; Update Market & 2. Wignyo M. Mulyono
Liquidity Risk oleh Divisi Risk Management. 3. Istu Wahudi
2. Update of the Board of Commissioners’ directives for February 2024; Establishment
of RAS 2024; IT & Operational Risk Dashboard; Update on Credit Risk & Insurance;
Update on Market & Liquidity Risk by the Risk Management Division.
4 17 April 2024 1. Update Arahan Dewan Komisaris bulan Maret 2024; Monitoring RAS Mantap 1. Boedi Armanto
April 17, 2024 2024; Dashboard IT & Operasional Risk; Update Credit Risk & Asuransi; Update 2. Wignyo M. Mulyono
Market & Liquidity Risk oleh Divisi Risk Management. 3. Istu Wahudi
1. Update of the Board of Commissioners’ directives for March 2024; Monitoring
of RAS Mantap 2024; IT & Operational Risk Dashboard; Update on Credit Risk &
Insurance; Update on Market & Liquidity Risk by the Risk Management Division.
5 28 Mei 2024 1. Update Arahan Dewan Komisaris April 2024; Monitoring RAS Mantap periode April 1. Boedi Armanto
May 28, 2024 2024; Update Penyesuaian Manajemen Risiko; Pemaparan Tools Fraud Detection 2. Wignyo M. Mulyono
System (FDS); Materi Internal Control oleh Divisi Risk Management; 3. Istu Wahudi
2. Update Branding Bank oleh Divisi Corporate Secretary & Legal;
3. Progress Report Project New Core Banking System (NCBS) oleh Unit Kerja Digital
Transformation
1. Update of the Board of Commissioners’ directives for April 2024; Monitoring
of RAS Mantap for April 2024; Update on Risk Management Adjustments;
Presentation on Fraud Detection System (FDS) Tools; Internal Control materials by
the Risk Management Division;
2. Update on Bank Branding by the Corporate Secretary & Legal Division;
3. Progress Report on the New Core Banking System (NCBS) Project by the Digital
Transformation Unit.
6 24 Juni 2024 1. Update Arahan Dewan Komisaris Mei - 2024; Market & Liquidity Update; 1. Boedi Armanto
June 24, 2024 Monitoring RAS Mantap periode Mei - 2024; Dashboard IT, Operasional, dan 2. Wignyo M. Mulyono
Credit Risk; Penyesuaian Proses Akuisisi Kredit. 3. Istu Wahudi
1. Update of the Board of Commissioners’ directives for May 2024; Market & Liquidity
Update; Monitoring of RAS Mantap for May 2024; Dashboard for IT, Operational,
and Credit Risk; Adjustment of the Credit Acquisition Process.
7 22 Juli 2024 1. Update Arahan Dewan Komisaris Juni 2024; Monitoring RAS Mantap periode Juni 1. Boedi Armanto
July 22, 2024 2024; Penetapan RBBR Juni 2024; Evaluasi Insiden Risiko Operasional; Dashboard 2. Wignyo M. Mulyono
Risk Management oleh Divisi Risk Management; 3. Istu Wahudi
2. Implementasi UU PP oleh Divisi Compliance;
3. Progress Report Project Implementation Maestro oleh Unit Kerja Digital Transformation.
1. Update of the Board of Commissioners’ directives for June 2024; Monitoring of
RAS Mantap for June 2024; Establishment of RBBR for June 2024; Evaluation of
Operational Risk Incidents; Risk Management Dashboard by the Risk Management
Division;
2. Implementation of the Personal Data Protection Law (UU PP) by the Compliance
Division;
3. Progress Report on the Maestro Project Implementation by the Digital
Transformation Unit.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta Rapat
No
Date Meeting Agenda Meeting participants
8 19 Agustus 2024 1. Update Arahan Dewan Komisaris Juli 2024; Monitoring RAS Mantap periode Juli 1. Boedi Armanto
August 19, 2024 2024; Dashboard Risk Management oleh Divisi Risk Management; 2. Wignyo M. Mulyono
2. Laporan Direktur Kepatuhan Semester I/2024; Implementasi Undang-undang 3. Istu Wahudi
Perlindungan Data Pribadi; Update Rencana Pelaksanaan CGPI Bank 2023/2024;
Usulan Revisi Kebijakan Bank oleh Divisi Compliance.
1. Update on the Board of Commissioners’ Directions for July 2024; Update Arahan
Dewan Komisaris Juli 2024; Monitoring of RAS Mantap for Juli 2024; Dashboard
for Risk Management by the Risk Management Division;
2. The Report of Governance Director Semester I/2024: The Implementation of
personal data protection; Update on the 2023/2024 Bank CGPI implementation;
The revised of Bank rights proposal by the Compliance Division.
9 10 & 26 September 2024 1. Laporan ESG Bank Mandiri Taspen oleh Divisi Corporate Secretary & Legal; 1. Boedi Armanto
September 10 & 26, 2024 2. Update Arahan Dekom Agustus 2024; Monitoring RAS Mantap periode Agustus 2. Wignyo M. Mulyono
2024; Dashboard Risk Management oleh Divisi Risk Management; 3. Istu Wahudi
3. Update Materi CGPI Bank 2023/2024; Usulan Revisi Kebijakan Bank oleh Divisi
Compliance.
1. ESG Report of Bank Mandiri Taspen by the Corporate Secretary & Legal Division;
2. Update on the Board of Commissioners’ directives for August 2024; Monitoring
of RAS Mantap for August 2024; Risk Management Dashboard by the Risk
Management Division;
3. Update on CGPI Bank 2023/2024 Material; Proposal for Revision of Bank Policies by
the Compliance Division.
10 29 Oktober 2024 1. Update Arahan Dewan Komisaris September 2024; Monitoring RAS Mantap 1. Boedi Armanto
October 29, 2024 periode September 2024; Update Recovery & Resolution Plan oleh Divisi Risk 2. Wignyo M. Mulyono
Management. 3. Istu Wahudi
1. Update on the Board of Commissioners’ directives for September 2024; Monitoring
of RAS Mantap for September 2024; Update on the Recovery & Resolution Plan by
the Risk Management Division.
11 26 November 2024 1. Update Progress Project Implementation Maestro oleh Unit Digital Transformation; 1. Boedi Armanto
November 26, 2024 2. Update Inisiatif Project/CR tahun 2024 dan Rencana Pengembangan TI (RPTI) 2025 2. Wignyo M. Mulyono
oleh Divisi IT Planning & Development; 3. Istu Wahudi
3. Update Arahan Dekom Oktober 2024; Update Recovery & Resolution Plan Bank;
Monitoring RAS Mantap Oktober 2024; Dashboard Risk Management oleh Divisi
Risk Management
1. Update on the Progress of the Maestro Project Implementation by the Digital
Transformation Unit;
2. Update on Project/CR Initiatives for 2024 and the IT Development Plan (RPTI) for
2025 by the IT Planning & Development Division;
3. Update on the Board of Commissioners’ directives for October 2024; Update on
the Bank’s Recovery & Resolution Plan; Monitoring of RAS Mantap for October
2024; Risk Management Dashboard by the Risk Management Division.
12 17 Desember 2024 1. Update Arahan Dewan Komisaris November 2024; Monitoring RAS Mantap 1. Boedi Armanto
December 17, 2024 November 2024; Update Asuransi & Operasional Risk; Dashboard Risk 2. Wignyo M. Mulyono
Management; Rencana Kerja KPR 2025 oleh Divisi Risk Management 3. Istu Wahudi
1. Update on the Board of Commissioners’ directives for November 2024; Monitoring
of RAS Mantap for November 2024; Update on Insurance & Operational Risk;
Risk Management Dashboard; KPR Work Plan for 2025 by the Risk Management
Division.
Frekuensi dan Tingkat Kehadiran Rapat Komite Frequency and Attendance Level of Risk Monitoring
Pemantau Risiko Committee Meeting
Tabel Tingkat Kehadiran Rapat Komite Pemantau Risiko
Table of Risk Monitoring Committee Meeting Attendance Level
Komite Pemantau Risiko
Risk Monitoring Committee
Nama Jabatan Jumlah dan Persentasi Kehadiran
Name Position Number and Percentage of Attendance
Jumlah Rapat Jumlah Kehadiran Persentasi
Number of Meetings Number of Attendance Percentage
Ketua Merangkap
Anggota
Boedi Armanto 12 12 100
Chairman Concurrently
as Member
PT Bank Mandiri Taspen
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2024 Annual Report
Page 512
Komite Pemantau Risiko
Risk Monitoring Committee
Nama Jabatan Jumlah dan Persentasi Kehadiran
Name Position Number and Percentage of Attendance
Jumlah Rapat Jumlah Kehadiran Persentasi
Number of Meetings Number of Attendance Percentage
Anggota Pihak
Wignyo M. Mulyono Independen 12 12 100
Independent Member
Anggota Pihak
Istu Wahudi Independen 12 12 100
Independent Member
Program Kerja dan Laporan Singkat Pelaksanaan Work Plan and Risk Monitoring Committee Activities
Kegiatan Komite Pemantau Risiko Tahun 2024 Brief Report In 2024
Selama tahun 2024, Komite Pemantau Risiko telah melaksanakan During 2024, the Risk Monitoring Committee has carried out the
beberapa kegiatan sebagai berikut: following work plan and activities as follows:
1. Melakukan Pembahasan Perkembangan Portofolio 1. Discussing Portfolio Development
2. Melakukan Pembahasan Performance Kinerja Bank 2. Conducting discussions on bank performance
3. Laporan Penilaian Risk Based Bank Rating 3. Risk Based Bank Rating Assessment Report
4. Melakukan Pembahasan Update Likuiditas 4. Conducting Liquidity Update Discussions
5. Identifikasi Risiko terhadap RBB 5. Identifying risks to RBB
6. Laporan Profil Risiko 6. Risk Profile Report
Organ dan Komite di Bawah Direksi Organ and Committee Under
the Board of Directors
Dalam menjalankan tugasnya, Direksi dibantu oleh Sekretaris In implementing its duties, the Board of Directors is assisted by
Perusahaan, Unit lainnya serta Komite-komite yang bertugas the Corporate Secretary and Committees which serve to provide
untuk memberikan saran dan rekomendasi yang berhubungan suggestions and recommendations related to the policies and
dengan kebijakan-kebijakan dan arahan-arahan Direksi. directions of the Board of Directors.
Sekretaris Perusahaan Corporate Secretary
Sekretaris Perusahaan bertugas dan bertanggung jawab atas Corporate Secretary serves and is responsible for publication
kegiatan publikasi mengenai aktivitas Bank dan memelihara activities on Bank activities and maintaining fairness, consistency
kewajaran, konsistensi dan transparansi mengenai hal-hal and transparency on matters related to corporate governance
terkait tata kelola perusahaan dan tindakan korporasi. Sekretaris and corporate actions. Corporate Secretary is also responsible for
Perusahaan juga bertanggung jawab memonitor kepatuhan monitoring the Bank’s compliance to regulations and become the
Bank terhadap peraturan serta sebagai penghubung antara Bank liaisons between Bank Mandiri Taspen and the stakeholders.
Mandiri Taspen dengan stakeholders.
Dasar Pengangkatan Sekretaris Perusahaan Basis for Corporate Secretary Appointment
Errinto Sahat Pahala Pardede diangkat sebagai Sekretaris Errinto Sahat Pahala Pardede was appointed as Corporate
Perusahaan pada tanggal 2 Agustus 2021 berdasarkan Surat Secretary on August 2, 2021, based on the Decree of the Board
Keputusan Direksi No. KEP.DIR/032/VIII/2021 untuk menggantikan of Directors No. KEP.DIR/032/VIII/2021. The appointment of the
Bambang Teguh Pramusinto yang telah pensiun. Penunjukan Corporate Secretary has also met the requirements as stipulated
Sekretaris Perusahaan juga telah memenuhi persyaratan in OJK Regulation No. 35/POJK.04/2014.
sebagaimana diatur dalam Peraturan OJK No. 35/POJK.04/2014.
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Tata Kelola Perusahaan
Corporate Governance
Struktur Sekretaris Perusahaan Structure of Corporate Secretary
Directorat Compliance & Control
Divisi Corporate Secretary & Legal
Compliance & Control
Corporate Secretary
& Legal
Marketing Capital Market &
Legal Office of the Board
Communication Assurance
Fungsi, Tugas dan Tanggung Jawab Sekretaris Functions, Duties and Responsibilities of
Perusahaan the Corporate Secretary
Dalam sebuah perusahaan, Sekretaris Perusahaan memiliki In a company, Corporate Secretary has an important role to
peran penting untuk mengelola komunikasi antara perusahaan manage the communication between the company and internal
dengan pihak internal maupun eksternal, menjalin relationship and external parties, continuously develop relationship with
secara berkesinambungan dan mendukung dan menjaga citra supporting and keeping positive corporate image.
perusahaan selalu positif.
Secara garis besarnya tugas dan tanggung jawab Sekretaris Generally, the duties and responsibilities of Corporate Secretary
Perusahaan adalah sebagai berikut: are below:
1. Dalam Bidang Marketing and Communication: 1. In Marketing and Communication:
a. Corporate communication, membangun komunikasi yang a. Corporate communication, developing good
baik dengan stakeholder dan menjaga konsistensi pesan communication with stakeholders, maintaining the
dan citra yang ingin disampaikan kepada masyarakat consistency of the message and image to be presented
seraya menjaga agar informasi yang disampaikan tidak to the society while ensuring the delivered information
melanggar hukum. doesn’t violate any law.
b. Komunikasi Internal, untuk menjembatani komunikasi b. Internal Communication, bridging communication
antara manajemen/perusahaan dengan karyawan, secara between management/corporate and employees mutually
timbal balik sehingga setiap kebijakan perusahaan dapat so that every corporate policy may be accepted well by all
diterima dengan baik oleh seluruh karyawan. employees.
c. Komunikasi Eksternal, untuk memperkenalkan c. External Communication, introducing the company to the
perusahaan kepada seluruh masyarakat beserta produk- society along with the products using above and below
produknya dengan menggunakan media komunikasi the line communication.
above and below the line.
d. Media Relation, menjalin komunikasi yang baik dengan d. Media Relation, developing good communication with the
media sebagai bagian dari stategi komunikasi dalam media as a part of communication strategy in delivering
penyampaian publikasi maupun kegiatan perusahaan publication and corporate activities via mass media.
melalui media massa.
e. Corporate Social Responsibility, sebagai bentuk e. Corporate Social Responsibility, as a form of corporate
pertanggungjawaban perusahaan terhadap lingkungan responsibility to the environment by setting aside some of
sekitarnya dengan menyisihkan sebagian keuntungan the profit for environmental conservation and community
bagi pemeliharaan lingkungan hidup maupun untuk social activities.
kegiatan sosial kemasyarakatan.
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f. Donasi dan Sponsorship, merupakan kegiatan untuk f. Donation and Sponsorship, were activities to introduce
memperkenalkan perusahaan melalui kegiatan yang the company through mutually beneficial activities
berefek timbal balik saling menguntungkan di antara Between all parties and social activities in the form of aids.
para pihak maupun yang kegiatan yang bersifat sosial
berupa bantuan.
g. Secara eksternal mengembangkan kerja sama dengan g. Externally developing cooperation with third party and
pihak ketiga dan instansi terkait, dan secara internal related agencies, and internally developing synergy with
mengembangkan sinergi dengan seluruh jajaran unit all work units in the framework of Good Corporate
kerja dalam kerangka Good Corporate Governance, etika Governance, business ethics and work ethics.
bisnis. dan etika kerja.
2. Dalam Bidang Kebijakan dan Strategi: 2. In Policy and Strategy:
Meyakini dan memastikan bahwa penyusunan kebijakan dan Ensuring and ensuring that the preparation of Corporate
strategi Kesekretariatan Korporasi serta telah disusun dan Secretariat policies and strategies has been prepared and
dipelihara secara akurat, berkesinambungan dan tepat waktu, maintained accurately, continuously and in a timely manner,
termasuk tetapi tidak terbatas pada: including but not limited to:
a. Menciptakan policy dan prosedur internal yang berasal a. Creating internal policy and procedure from external
dari ketentuan eksternal. provision.
b. Memberikan dukungan dan memastikan bahwa b. Giving support and ensuring that corporate
dokumentasi korporasi Perseroan telah disusun dan documentation of the Company has been prepared and
dipelihara secara secara akurat, berkesinambungan dan maintained accurately, continuously and on time.
tepat waktu.
c. Bertindak sebagai liaisons officer antara Perseroan dengan c. Acting as a liaisons officer between the Company and
institusi/regulator ketentuan perundang-undangan, institution/regulator of legislations, other related agencies
instansi terkait lainnya dan masyarakat. and the society.
d. Memastikan bahwa kebijaksanaan Direksi telah d. Ensuring that Board of Directors policies are in line with
sejalan dengan ketentuan-ketentuan yang berlaku, the provisions in effect, consistent with legislations
sesuai dengan Ketentuan perundang-undangan dan and documenting as well as communicating them to
mendokumentasikan serta mengkomunikasikannya ke authorized work units.
unit kerja yang berwenang.
e. Memonitor perubahan-perubahan yang terjadi pada e. Monitoring changes on every Corporate policy, so that
setiap kebijakan-kebijakan Perseroan sehingga dampak risk impacts (business and technical) can be identified and
risiko (bisnis dan teknis) dapat teridentifikasi dan resolved shortly.
diselesaikan dalam waktu singkat.
3. Dalam Bidang Aksi Korporasi: 3. In Corporate Action:
Meyakini dan memastikan bahwa pelaksanaan aksi korporasi Believing and ensuring that the implementation of corporate
telah dilaksanakan dengan akurat dan tepat waktu, termasuk action is accurate and timely, including but not limited to:
tetapi tidak terbatas pada:
a. Berkoordinasi dengan unit kerja Compliance, Strategi & a. Coordinate with the Compliance, Strategy & Performance
Performance Management, dan/atau unit kerja terkait Management work units, and/or other related work units
lainnya di Kantor Pusat terkait dengan rencana aksi at the Head Office regarding the Company’s corporate
korporasi Perseroan. action plans.
b. Memberikan input atas kegiatan aksi korporasi Perseroan b. Giving input for the Company’s corporate action activities
dan memastikan bahwa aksi korporasi Perseroan telah and ensuring that the Company’s corporate actions are
sesuai dengan aturan/hukum yang berlaku. consistent with the regulations/laws in effect.
c. Bertindak sebagai supporting data dalam menyiapkan c. Acting as supporting data in preparing and delivering the
serta menyajikan materi pelaksanaan aksi korporasi material of corporate action plan of the Company.
Perseroan.
d. Mengamankan kebijakan-kebijakan manajemen dan d. Securing management policies and ensuring that the
memastikan bahwa kebijakan tersebut telah sesuai policies are consistent with the legislations and internal
dengan ketentuan perundang-undangan dan ketentuan provisions in effect.
internal yang berlaku.
e. Memformulasikan kebijakan-kebijakan Perseroan untuk e. Formulating company policies to solve things which
mengatasi hal-hal yang secara potensial dapat berdampak potentially could impact the Company’s reputation (early
pada reputasi Perseroan (early warning system). warning system).
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Tata Kelola Perusahaan
Corporate Governance
4. Dalam Bidang Kerumahtanggaan dan Kesekretariatan 4. In Corporate Housekeeping and Secretariat:
Korporasi:
Memastikan pengelolaan kerumahtanggaan perusahaan Ensuring that the company’s household management has been
telah dikelola dengan baik untuk memberikan dukungan managed properly to provide support to the Management in
kepada Pengurus dalam melaksanakan tugas-tugasnya, carrying out their duties, including but not limited to:
termasuk tetapi tidak terbatas pada:
a. Menatalaksanakan Office of The Board yang mencakup a. Implementing Office of The Board which covers ensuring
memastikan ketersediaan informasi dalam pengambilan information availability in decision making for the Board
keputusan bagi Dewan Komisaris dan Direksi, termasuk of Commissioners and Board of Directors, including
memastikan kehadiran peserta Rapat Direksi agar ensuring the attendance of the Board of Directors
kuorum dapat tercapai sehingga keputusan yang Meeting participants so that quorum can be achieved so
dihasilkan legitimate dan kredibel. that the decision made are legitimate and credible.
b. Melaksanakan Protokoler terhadap Pengurus maupun b. Implementing Protocols on Administrators and guests of
tamu Pengurus Perseroan. the Company.
c. Menatalaksanakan Household Perseroan. c. Managing the household of the Company
d. Menatalaksanakan administrasi Perseroan dan d. Managing the administration of the Company and
administrasi Pengurus Perseroan. administration of the Company’s Administrators, and
e. Melaksanakan Corporate Event secara berkala maupun e. Holding regular and incidental Corporate Events.
insidentil.
5. Dalam Bidang Keterbukaan Informasi terkait sebagai 5. In Information Openness related to being an Issuer Company
Perusahaan Emiten
a. Mengikuti perkembangan Pasar Modal khususnya a. Following the Capital Market development, especially
peraturan-peraturan yang berlaku di bidang Pasar Modal. regulations in effect on Capital Market.
b. Memberikan masukan kepada Direksi dan Dewan Komisaris b. Giving inputs to the Board of Directors and Issuer Board
Emiten atau Perusahaan Publik untuk mematuhi ketentuan of Commissioners or Public Company to comply with the
peraturan perundangan-undangan dibidang Pasar Modal. legislations on Capital Market.
c. Membantu Direksi dan Dewan Komisaris dalam c. Assisting the Board of Directors and Board of
pelaksanaan Tata Kelola Perusahaan yang meliputi: Commissioners in Implementing Corporate Governance
which includes:
i. Keterbukaan informasi kepada masyarakat, termasuk i. Openness of information for the public, including
ketersediaan informasi pada situs Web Bank. provision of information on Issuer or Public Company
Website.
ii. Penyampaian laporan kepada Otoritas Jasa Keuangan ii. Delivering report to Financial Service Authority on
tepat waktu. time.
iii. Penyelenggaraan dan dokumentasi Rapat Umum iii. Organizing and documenting General Meeting of
Pemegang Saham. Shareholders.
iv. Penyelenggaraan dan dokumentasi rapat Direksi dan/ iv. Organizing and documenting Board of Directors and/
atau Dewan Komisaris. or Board of Commissioners meetings, and
v. Pelaksanaan program orientasi terhadap perusahaan v. Implementing orientation program on the company
bagi Direksi dan/atau Dewan Komisaris. for the Board of Directors and/or Board of
vi. Sebagai penghubung antara Emiten atau Perusahaan Commissioners.
Publik dengan Pemegang Saham Emiten atau vi. Being liaisons between Issuer or Public Company with
Perusahaan Publik, Otoritas Jasa Keuangan, dan Issuer Shareholders or Public Companies, Financial
pemangku kepentingan lainnya. Service Authority, and other stakeholders.
vii. Menyiapkan Daftar Khusus Pemegang Saham yang vii. Preparing Special List on the Board of Directors,
berkaitan dengan Direksi, Komisaris dan keluarganya Commissioners and their families in Registered
baik dalam Perusahaan Tercatat maupun Afiliasinya, Companies and Affiliations, and Making a List of
dan Membuat Daftar Pemegang Saham termasuk Shareholders, including 5% or more ownership (if
kepemilikan 5% (lima persen) atau lebih (jika diperlukan). required.
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Profil Sekretaris Perusahaan Corporate Secretary Profile
Errinto Sahat Pahala Pardede
Sekretaris Perusahaan
Corporate Secretary
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
Indonesia Jakarta, Indonesia 51 tahun / Years old
Tempat, Tanggal Lahir / Place, Date of Birth:
Jakarta, 16 Juli / July 1973
Riwayat Pendidikan Educational Background
- Undergraduate Program, Management and Marketing Northeastern - Undergraduate Program, Management and Marketing Northeastern
University (1995) University (1995)
- Graduate Program, Management and Business Communication - Graduate Program, Management and Business Communication
Northeastern University (1998) Northeastern University (1998)
Riwayat Jabatan Job History
Sebelum menjabat sebagai Sekretaris Perusahaan di Bank Mandiri Taspen, Before serving as Corporate Secretary at Bank Mandiri Taspen, he started his
memulai karir profesional sebagai: professional career as:
- Senior Manager Divisi Komunikasi Badan Penyehatan Perbankan - Senior Manager of Communication Division of the Indonesian Bank
Nasional (2002-2004) Restructuring Agency (2002-2004)
- Kepala Departemen Investor Komunikasi PT Bank Mandiri (Persero) Tbk - Head of Investor Communication Department of PT Bank Mandiri (Persero)
(2005-2011) Tbk (2005-2011)
- Kepala Divisi Investor Relation PT ABM Investama (2011-2013) - Head of Investor Relations Division of PT ABM Investama (2011-2013)
- Direktur Corporate Affairs PT Delta Dunia Makmur Tbk (2013-2017) - Director of Corporate Affairs of PT Delta Dunia Makmur Tbk (2013-2017)
- Sekretaris Perusahaan PT Permodalan Nasional Madani (Persero) - Corporate Secretary of PT Permodalan Nasional Madani (Persero) (2017-
(2017-2021) 2021)
Sertifikasi Certification
- Sertifikasi Manajemen Risiko Perbankan Kualifikasi 5 - Banking Risk Management Certification Qualification 5
Dasar Pengangkatan Basis for Appointment
Diangkat sebagai Sekretaris Perusahaan sejak 02 Agustus 2021 berdasarkan Appointed as Corporate Secretary since August 2, 2021 based on Decree
Surat Keputusan No. KEP.DIR/032/VIII/2021 tanggal 02 Agustus 2021. No. KEP.DIR/032/VIII/2021 dated August 2, 2021.
Program Peningkatan Kompetensi Sekretaris Corporate Secretary Competency Improvement
Perusahaan Program
Jenis Pelatihan dan Materi Pengembangan Waktu dan Tempat
Kompetensi /Pelatihan Pelaksanaan Penyelenggara
Types of Training and Development Materials Time and Place of Organizer
Competence/Training Implementation
Workshop Monitoring Implementasi ESG di Mandiri Group Jakarta, 25 Juli 2024
Bank Mandiri
ESG Implementation Monitoring Workshop at Mandiri Group Jakarta, July 25, 2024
Sustainable Symphony: Echoes of Change Bali, 05-06 Desember 2024
ERMA
Sustainable Symphony: Echoes of Change Bali, December 5-6, 2024
Pelaksanaan Tugas Sekretaris Perusahaan Implementation of Corporate Secretary’s Duties in
Tahun 2024 2024
1. Pelaksanaan Rapat Umum Pemegang Saham Tahunan yang 1. Implementing the circular Annual General Meeting of the
dilaksanakan secara sirkuler tanggal 27 Juni 2024. Shareholders in 27 June 2024.
2. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa secara 2. Implementing the circular Extraordinary General Meeting for
Sirkuler untuk perubahan pengurus tanggal 23 Januari 2024. management changes in 23 January 2024.
3. Pelaksanaan Peringatan Ulang Tahun Bank Mandiri Taspen 3. Commemorating the Anniversary of Bank Mandiri Taspen
tahun 2024 di Kantor Pusat dan dan hybrid di KC Palembang in 2024 at the Head Office and via hybrid events at KC
dan KC Makassar. Palembang and KC Makassar.
4. Penyusunan Annual Report dan Sustainability Report tahun 4. Preparing the Annual Report and Sustainability Report of the
Buku 2023 di tahun 2024 dan berhasil memperoleh Juara 2023 financial year in 2024 and winning first place in the
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Tata Kelola Perusahaan
Corporate Governance
1 kategori BUMN Keuangan dalam ARA 2023. Financial State-Owned Enterprises Category in ARA 2023.
5. Pelaksanaan keterbukaan informasi kepada publik melalui 5. Implementation of information disclosure to the public through
publik ekspose, publikasi media dan Laporan kepada PT Bursa public exposure, media publications and reports to the Indonesia
Efek Indonesia, OJK, LPS, dan Regulator terkait lainnya. Stock Exchange, OJK, LPS and other relevant regulators.
6. Mengatur pelaksanaan Penandatanganan Perjanjian Kerja 6. Arrange for the signing of the Cooperation Agreement with
Sama dengan Mitra Bank. Bank Partners.
7. Mengatur pelaksanaan Rapat Direksi, Rapat Dewan Komisaris 7. Arrange the implementation of Board of Directors Meetings,
Mengundang Direksi, Rapat Direktur Bidang, dan Rapat Board of Commissioners Meetings Inviting Directors, Field
Pengurus dengan relasi beserta dengan administrasi rapat. Director Meetings and Management Meetings with relations
along with meeting administration.
8. Mengatur kerumahtanggaan perusahaan dan dukungan 8. Manage company housekeeping and support the
kebutuhan pengurus dalam menjalankan tugas-tugas management’s needs in carrying out their management
kepengurusannya. duties.
9. Pelaksanaan Kegiatan CSR lingkungan hidup dan sosial 9. Implementation of environmental and social CSR activities
termasuk bantuan bedah rumah untuk para Nasabah including home renovation assistance for retired customers in
pensiunan di Mataram, Bengkulu, dan Kulon Progo. Mataram, Bengkulu, and Kulon Progo.
10. Penyusunan Rencana Aksi Keuangan Berkelanjutan tahun 10. Preparation of the Sustainable Finance Action Plan for 2025-
2025-2029 serta implementasinya tahun 2024 2029 and its implementation in 2024
Internal Audit Internal Audit
Internal Audit merupakan bagian dari struktur pengendalian Internal Audit is part of the internal control structure (as the Third
intern (sebagai bagian dari Three Lines of Defense). Dengan Line of Defense). The scope of the internal audit work includes
lingkup pekerjaan internal audit yang mencakup pemeriksaan dan examining and evaluating the adequacy and effectiveness of the
penilaian atas kecukupan dan efektivitas struktur pengendalian bank’s internal control structure as well as evaluating the quality
intern Bank, Internal Audit melakukan penilaian kualitas kinerja of performance that aims to provide assurance that control has
yang bertujuan memberikan keyakinan bahwa pengendalian telah proceeded as stipulated.
berjalan seperti yang ditetapkan.
Aktivitas utama Internal Audit terdiri dari Assurance, Consulting, The main activities of Internal Audit consist of Assurance,
Investigation, Quality Assurance & Development, Pembina sistem Strategy Consulting, Investigation, Quality Assurance & Development,
Anti Fraud dan Whistleblowing System serta aktivitas counterpart Development of Anti-Fraud Strategy System and Whistleblowing
pemeriksaan oleh eksternal auditor (BPK, OJK, Bank Mandiri). System as well as counterpart audit activities by external auditors
(BPK, OJK, Bank Mandiri).
Aktivitas Assurance bertujuan untuk mengevaluasi kecukupan dan Assurance activities aim to evaluate the adequacy and effectiveness
efektivitas Internal Control, Risk Management dan Governance of Internal Control, Risk Management and Governance Process.
Process. Aktivitas Consulting dilakukan melalui review draft Consulting activities are carried out through reviewing draft
Kebijakan, Standar Pedoman, Manual Produk dan Petunjuk Teknis. policies, standard guidelines, product manuals and technical
Investigasi merupakan aktivitas pengumpulan bukti-bukti dengan guidelines. Investigation is an activity of gathering evidence using
menggunakan teknik investigasi atas hasil penelahaan terhadap investigative techniques on the results of reviewing indications
indikasi dan/atau fraud yang terjadi yang bertujuan untuk and/or fraud that has occurred which aims to reveal the modus
mengungkapkan modus operandi, penyebab, mengidentifikasi operandi, causes, identify potential losses to the Bank, perpetrators
potensi kerugian Bank, pelaku fraud dan pihak lain yang terlibat. of fraud and other parties involved.
Pembina sistem Strategy Anti Fraud melakukan aktivitas koordinasi The Anti-Fraud Strategy system supervisor carries out coordination
penerapan dan pelaporan Strategy Anti Fraud Bank Mantap kepada activities for the implementation and reporting of Bank Mandiri
OJK. Strategi anti fraud adalah strategi Bank dalam mengendalikan Taspen’s Anti-Fraud Strategy to the FSA. The antifraud strategy is
fraud yang dirancang dengan mengacu pada proses terjadinya fraud the Bank’s strategy for controlling fraud, which is designed with
dengan memperhatikan karakteristik dan jangkauan dari potensi reference to the process by which fraud occurs by taking into
fraud yang tersusun secara komprehensif dan diimplementasikan account the characteristics and scope of potential fraud, which
dalam bentuk Sistem Pengendalian Fraud. Pembina whistleblowing is comprehensively structured and implemented in the form of
system melakukan aktivitas perancangan sistem dan prosedur serta a Fraud Control System. The whistleblowing system supervisor
evaluasi mekanisme Whistleblowing System. carries out system and procedure design activities as well as
evaluates the Whistleblowing System mechanism.
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Dalam rangka memastikan kualitas kinerja Internal Audit telah In order to ensure that the quality of Internal Audit performance
sesuai dengan fungsinya dan melakukan pengembangan is in accordance with its function and to develop methodologies/
terhadap metodologi/pendekatan termasuk pengkinian approaches including updating Internal Audit Policies/Guidelines,
Kebijakan/Pedoman Internal Audit, maka dibentuk fungsi Quality a Quality Assurance & Development function was formed which
Assurance & Development yang saat ini menjadi Departemen is currently the Quality Assurance, Development and Support
Quality Assurance, Development and Support. Department.
Struktur Organisasi dan Ketua Internal Audit Organization Structure Internal Audit
Direktorat Utama
Divisi Internal Audit
Direktur Utama
President Director
Internal Audit
Internal audit
Quality Assurance,
Audit Business & Strategi Anti Fraud
Audit IT & Operation Development &
Support & Investigasi
Support
Audit Business & Quality Assurance, Strategi Anti Fraud
Audit IT & Operation
Support Development & Support & Investigasi
Pelaksana / Implementer
Kedudukan Internal Audit Dalam Struktur Internal Audit Position in Organizational Structure
Organisasi
Internal Audit adalah satuan kerja dalam organisasi Bank Mandiri Internal Audit is a work unit in the PT Bank Mandiri Taspen
Taspen yang membantu Direktur Utama dan Dewan Komisaris organization that assists the President Director and the Board of
melalui Komite Audit dalam menjalankan fungsi pengawasan Commissioners through the Audit Committee in carrying out its
untuk mewujudkan visi dan misi Bank. supervisory functions to actualize the Bank’s vision and mission.
Kedudukan Division Head Internal Audit dalam organisasi langsung The position of the Division Head of Internal Audit in the
di bawah dan bertanggungjawab kepada Direktur Utama dan organization is directly under and responsible to the President
dapat melakukan komunikasi secara langsung dengan Direksi, Director, but can communicate directly with the Board of
Dewan Komisaris dan Komite Audit untuk menginformasikan Commissioners through the Audit Committee to inform various
berbagai hal yang berhubungan dengan Aktivitas Internal Audit. matters relating to Internal Audit Activities. The Internal Auditor is
Internal Auditor bertanggungjawab secara langsung kepada directly responsible to the Division Head of Internal Audit.
Division Head Internal Audit.
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Tata Kelola Perusahaan
Corporate Governance
Profil Kepala Internal Audit
Head of Internal Audit Profile
M. Jacobie Henry Widojono
Head of Internal Audit
Head of Internal Audit
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
Warga Negara Indonesia / Indonesian Jakarta 54 tahun / 54
citizens Years old
Tempat, Tanggal Lahir / Place, Date of Birth:
Ponorogo, 9 Agustus / August 1970
Riwayat Pendidikan Educational Background
• Sarjana Ekonomi Akuntansi – Universitas Gadjah Mada (1994) • Bachelor of Economics in Accounting – Gadjah Mada University (1994)
• Master Business Administration – Universitas Gadjah Mada (2014) • Master of Business Administration – Gadjah Mada University (2014)
Riwayat Jabatan Job History
• Auditor - Bank Dagang Negara (1997) • Auditor - Bank Dagang Negara (1997)
• Auditor - Bank Mandiri (1999) • Auditor - Bank Mandiri (1999)
• Team Leader Accounting Policy - Bank Mandiri (2007) • Team Leader Accounting Policy - Bank Mandiri (2007)
• Tax Management Department Head - Bank Mandiri (2009) • Tax Management Department Head - Bank Mandiri (2009)
• Decentralized Compliance & Operational Risk Head - Bank Mandiri • Decentralized Compliance & Operational Risk Head - Bank Mandiri (2014)
(2014)
• Audit Manager - Bank Mandiri (2015) • Audit Manager - Bank Mandiri (2015)
• Division Head Internal Audit - Bank Mandiri Taspen (2020) – saat ini • Head of Internal Audit Division - Bank Mandiri Taspen (2020) – present
Sertifikasi Certification
• Chartered Accountant • Chartered Accountant
• Qualified Internal Auditor • Qualified Internal Auditor
• Sertifikat Kompetensi Audit Supervisor • Audit Supervisor Competency Certificate
• Sertifikat Kompetensi Manajemen Risiko Perbankan • Banking Risk Management Competency Certificate
• Sertifikat Kompetensi Kepatuhan Perbankan • Banking Compliance Competency Certificate
Dasar Pengangkatan Basis of Appointment
Surat Keputusan Direksi PT Bank Mandiri (Persero) Tbk No.KEP.DIR/ Decree of the Board of Directors of PT Bank Mandiri (Persero) Tbk No.KEP.
HC.611/2020 Tentang Penugasan Pegawai di PT Bank Mandiri Taspen DIR/HC.611/2020 Concerning Employee Assignments at PT Bank Mandiri
tanggal 17 Juli 2020. Taspen dated July 17, 2020.
Pihak yang Mengangkat dan Memberhentikan Parties Who Appoint and Dismiss the Head of
Kepala Internal Audit Internal Audit
lnternal Audit dipimpin oleh Division Head lnternal Audit yang Internal Audit was led by the Head of Internal Audit appointed and
diangkat dan diberhentikan oleh Direktur Utama Bank dengan dismissed by the President Director of the Bank with the approval
persetujuan dari Dewan Komisaris dan rekomendasi Komite Audit of the Board of Commissioners and recommendation from the
serta dilaporkan kepada OJK. Audit Committee and reported to the OJK.
Program Peningkatan Kompetensi Internal Audit Internal Audit Competency Improvement Program
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Sertifikasi
Certification
M. Jacobie Henry W. Division Head Pengkinian Sertifikasi Sistem Manajemen Maret, Jakarta LSPP
Risiko Jenjang 6 March, Jakarta
Refreshment of Risk Management System
Certification Level 6
R. Ambar Soenarno Dept Head Sertifikasi Auditor Level Supervisi Jenjang 5 Agustus, Jakarta LSPP
Level 5 Auditor Certification at the Supervision August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 5 Juni, Jakarta LSPP
Risk Management System Certification Level 5 June, Jakarta
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Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Retno Sari Andini Dept Head Sertifikasi Sistem Pembayaran dan Pengelolaan Mei, Jakarta LPPI
Uang Rupiah Jenjang 5 May, Jakarta
Level 5 Certification in Rupiah Payment and
Currency Management System
Sertifikasi Auditor Level Supervisi Jenjang 5 Agustus, Jakarta LSPP
Level 5 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Risk Management System Certification Level 4 September, Jakarta
Amastra Wisdo Dept Head Sertifikasi Sistem Manajemen Risiko Jenjang 5 Maret, Jakarta LSPP
Hardian Risk Management System Certification Level 5 March, Jakarta
Sertifikasi Auditor Level Supervisi Jenjang 5 Agustus, Jakarta LSPP
Level 5 Auditor Certification at the Supervision August, Jakarta
Level
Binu Nuryadi Dept Head Sertifikasi Ethical Hacker Januari, Jakarta CISCO
Ethical Hacker Supervision January, Jakarta
Refreshment Sertifikasi Auditor Level Auditor Juli, Jakarta LSPP
Jenjang 4 July, Jakarta
Refreshment on Level 4 Auditor Certification
at the Auditor Level
Training Internal Audit Business Continuity Januari, Jakarta Aljabar Anugrah
Management (BCM) and Root Cause Analysis January, Jakarta Selaras
(RCA) Based on ISO22301:2019
Training Internal Audit Business Continuity
Management (BCM) and Root Cause Analysis
(RCA) Based on ISO22301:2019
Abyan Kurniawan Team Leader Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Level 4 Auditor Certification at the Auditor September, Jakarta
Level
Antonius Hartik Wahyu Team Leader Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Risk Management System Certification Level 4 August, Jakarta
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Level 4 Auditor Certification at the Auditor September, Jakarta
Level
Muhammad Adli Team Leader Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Mubaroka Risk Management System Certification Level 4 September, Jakarta
Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Risk Management System Certification Level 4 August, Jakarta
Dewi Nur Utami S Team Leader Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Mahendra Yuda Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Perwira Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Level 4 Auditor Certification at the Auditor September, Jakarta
Level
Sertifikasi Sistem Pembayaran dan Pengelolaan Mei, Jakarta LPPI
Uang Rupiah Jenjang 5 May, Jakarta
Risk Management System Certification Level 4
Alfa Redo Napitupulu Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 5 Certification in Rupiah Payment and August, Jakarta
Currency Management System
Ernita Rizki Manulang Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Dahayu Nandira Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Desember, Jakarta LSPP
Level 4 Auditor Certification at the Auditor December, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 Januari, Jakarta LSPP
Risk Management System Certification Level 4 January, Jakarta
I Gede Widira Yasa Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 Oktober, Jakarta LSPP
Risk Management System Certification Level 4 October, Jakarta
Fitri Dwiyan Triaspuri Pelaksana Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Executor Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 Oktober, Jakarta LSPP
Risk Management System Certification Level 4 October, Jakarta
Yoche Asharika Team Leader Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Risk Management System Certification Level 4 September, Jakarta
Sertifikasi Sistem Pembayaran dan Pengelolaan Maret, Jakarta LPPI
Uang Rupiah Jenjang 5 March, Jakarta
Level 5 Certification in Rupiah Payment and
Currency Management System
Hendy Prasetya Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Sertifikasi Sistem Manajemen Risiko Jenjang 4 September, Jakarta LSPP
Risk Management System Certification Level 4 September, Jakarta
R. Aria Wibisana S Profesional Staff Sertifikasi Auditor Level Auditor Jenjang 4 Agustus, Jakarta LSPP
Level 4 Auditor Certification at the Auditor August, Jakarta
Level
Seminar/Webinar/Workshop Training
Seminar/Webinar/Training Workshop
M. Jacobie Henry W. Division Head Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
Seminar Expansive Leadership Program Juni, Bali PT Mediatama
Seminar Expansive Leadership Program June, Bali
Webinar The Future of Data Analytics in the Agustus, Jakarta OJK Institute
Financial Industry: Trends and Innovations August, Jakarta
Webinar The Future of Data Analytics in the
Financial Industry: Trends and Innovations
Webinar How to Prevent Money Laundering September, Jakarta OJK Institute
and Terrorism Financing September, Jakarta
Webinar How to Prevent Money Laundering
and Terrorism Financing
Webinar Understanding the Climate September, Jakarta OJK Institute
Landscape for Financial Institutions September, Jakarta
Webinar Understanding the Climate
Landscape for Financial Institutions
PT Bank Mandiri Taspen
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Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
R. Ambar Soenarno Dept Head Webinar Peluang dan Tantangan Open Maret, Jakarta OJK Institute
Finance di Indonesia March, Jakarta
Webinar on Opportunities and Challenges of
Open Finance in Indonesia
Webinar How to Prevent Accounting Fraud in Mei, Jakarta OJK Institute
Financial Sector May, Jakarta
Webinar How to Prevent Accounting Fraud in
Financial Sector
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital
Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Seminar Economic Outlook 2025: Penguatan November, Yogyakarta AAI
Budaya Korporasi sebagai Fondasi Stabilitas November, Yogyakarta
dan Keberlanjutan Perusahaan – Peran
Internal Auditors
Seminar on Economic Outlook 2025:
Strengthening Corporate Culture as the
Foundation for Company Stability and
Sustainability – The Role of Internal Auditors
Retno Sari Andini Dept Head Webinar Money Laundering: Kenali, cegah Maret, Jakarta AAFI
dan berantas March, Jakarta
Webinar on Money Laundering: Identification,
Prevention, and Eradication
Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta PT Taspen
Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
Webinar How to Prevent Accounting Fraud in Mei, Jakarta OJK Institute
Financial Sector May, Jakarta
Webinar How to Prevent Accounting Fraud in
Financial Sector
Webinar Evolving Fraud In Extraordinary Times Agustus, Jakarta PMLI
Webinar Evolving Fraud In Extraordinary Times August, Jakarta
Amastra Wisdo Dept Head Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta OJK Institute
Hardian Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
How to Prevent Accounting Fraud in Financial Mei, Jakarta OJK Institute
Sector May, Jakarta
How to Prevent Accounting Fraud in Financial
Sector
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Webinar Upskilling POJK 22 Tahun 2023 Juli, Jakarta CRMS
Webinar on Upskilling of POJK 22 Year 2023 July, Jakarta
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Binu Nuryadi Dept Head Webinar Get to Know What Risk Management Is Januari, Jakarta OJK Institute
Webinar Get to Know What Risk Management January, Jakarta
Is
Webinar Global Internal Audit Standard Februari, Jakarta YPIA
Webinar Global Internal Audit Standard February, Jakarta
Webinar Strategi Mencegah Serangan Cyber Februari, Jakarta OJK Institute
Webinar on Strategies to Prevent Cyber February, Jakarta
Attacks
Webinar How to Prevent Accounting Fraud in Mei, Jakarta OJK Institute
Financial Sector May, Jakarta
Webinar How to Prevent Accounting Fraud in
Financial Sector
Abyan Kurniawan Team Leader Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta PT Taspen
Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
Webinar Prospek Pengembangan SJK Melalui April, Jakarta OJK Institute
Open Finance dan NIM BOPO Perbankan April, Jakarta
Webinar on SJK Development Prospects
through Open Finance and and Banking NIM-
BOPO
Webinar Peluang dan Tantangan Open April, Jakarta OJK Institute
Finance di Indonesia April, Jakarta
Webinar on Opportunities and Challenges of
Open Finance in Indonesia
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta PT Taspen
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
Antonius Hartik Wahyu Team Leader Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Seminar Peran Innovative Credit Scoring (ICS) Juni, Jakarta OJK Institute
Dalam Meningkatkan Akses Pendanaan June, Jakarta
Seminar on the Role of Innovative Credit
Scoring (ICS) in Enhancing Access to Financing
Webinar How To Mitigate Transition and Juli, Jakarta OJK Institute
Physical Risks in The Financial Sector July, Jakarta
Webinar How To Mitigate Transition and
Physical Risks in The Financial Sector
Muhammad Adli Team Leader Webinar Get to Know What Risk Management Is Januari, Jakarta PT Taspen
Mubaroka Webinar Get to Know What Risk Management January, Jakarta
Is
Webinar Strategi Mencegah Serangan Cyber Februari, Jakarta OJK Institute
Webinar on Strategies to Prevent Cyber February, Jakarta
Attacks
Webinar Peluang dan Tantangan Aset Digital Maret, Jakarta OJK Institute
di Indonesia March, Jakarta
Webinar on Opportunities and Challenges of
Digital Assets in Indonesia
Webinar Fraud Risk Management Sebagai Oktober, Jakarta LPPI
Upaya Mitigasi Fraud yang Efektif dan October, Jakarta
Penerapan Strategi Anti Fraud di LJK Sesuai
POJK 12 / 2024
Webinar on Fraud Risk Management as an
Effective Fraud Mitigation Effort and the
Implementation of Anti-Fraud Strategies in
LJK according to POJK 12 / 2024
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Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Dewi Nur Utami S Team Leader Webinar Get to Know What Risk Management Is Januari, Jakarta PT Taspen
Webinar Get to Know What Risk Management Is January, Jakarta
Webinar Global Internal Audit Standard Februari, Jakarta YPIA
Webinar Global Internal Audit Standard February, Jakarta
Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta PT Taspen
Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
Webinar Fraud Risk Management Sebagai Oktober, Jakarta LPPI
Upaya Mitigasi Fraud yang Efektif dan October, Jakarta
Penerapan Strategi Anti Fraud di LJK Sesuai
POJK 12 / 2024
Webinar on Fraud Risk Management as an
Effective Fraud Mitigation Effort and the
Implementation of Anti-Fraud Strategies in
LJK according to POJK 12 / 2024
Mahendra Yuda Profesional Staff Webinar How to Prevent Accounting Fraud in Mei, Jakarta OJK Institute
Perwira Financial Sector May, Jakarta
Webinar How to Prevent Accounting Fraud in
Financial Sector
Webinar Peluang dan Tantangan Pelindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Webinar Diseminasi Standar Audit Internal Juni, Jakarta OJK Institute
Terkini June, Jakarta
Webinar on Dissemination of Current Internal
Audit Standards
Alfa Redo Napitupulu Profesional Staff Webinar Introduction to ISO 31000:2018 Februari, Jakarta PT Taspen
Webinar Introduction to ISO 31000:2018 February, Jakarta
Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Webinar Driving Corporate Performance Juli, Jakarta OJK Institute
Through Artificial Intelligence July, Jakarta
Webinar Driving Corporate Performance
Through Artificial Intelligence
Ernita Rizki Manulang Profesional Staff Webinar Get to Know What Risk Management Is Januari, jakarta PT Taspen
Webinar Get to Know What Risk Management January, Jakarta
Is
Webinar Strategi Mencegah Serangan Cyber Februari, Jakarta OJK Institute
Webinar on Strategies to Prevent Cyber February, Jakarta
Attacks
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Dahayu Nandira Profesional Staff Bank Mandiri Audit Course Januari, Jakarta Bank Mandiri
Bank Mandiri Audit Course January, Jakarta
Webinar Peluang dan Tantangan Open April, Jakarta OJK Institute
Finance di Indonesia April, Jakarta
Webinar on Opportunities and Challenges of
Open Finance in Indonesia
Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
I Gede Widira Yasa Profesional Staff Webinar Global Internal Audit Standard Februari, Jakarta YPIA
Webinar Global Internal Audit Standard February, Jakarta
Webinar Internal Auditor Capability Model Maret, Jakarta AAI
(IACM) March, Jakarta
Webinar Internal Auditor Capability Model
(IACM)
Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta PT Taspen
Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
Webinar Fraud Risk Management Sebagai Oktober, Jakarta LPPI
Upaya Mitigasi Fraud yang Efektif dan October, Jakarta
Penerapan Strategi Anti Fraud di LJK Sesuai
POJK 12 / 2024
Webinar on Fraud Risk Management as an
Effective Fraud Mitigation Effort and the
Implementation of Anti-Fraud Strategies in
LJK according to POJK 12 / 2024
Fitri Dwiyan Triaspuri Pelaksana Webinar Introduction to ISO 31000:2018 Februari, Jakarta PT Taspen
Executor Webinar Introduction to ISO 31000:2018 February, Jakarta
Webinar Internal Auditor Capability Model Maret, Jakarta AAI
(IACM) March, Jakarta
Webinar Internal Auditor Capability Model
(IACM)
Webinar Taspen's Expert Lesson & Literacy Maret, Jakarta PT Taspen
Session (TELLS) Data Analytics March, Jakarta
Webinar Taspen’s Expert Lesson & Literacy
Session (TELLS) Data Analytics
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta OJK Institute
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
Yoche Asharika Team Leader Webinar Introduction to ISO 31000:2018 Februari, Jakarta PT Taspen
Webinar Introduction to ISO 31000:2018 February, Jakarta
Webinar Strategi Mencegah Serangan Cyber Februari, Jakarta OJK Institute
Webinar on Strategies to Prevent Cyber February, Jakarta
Attacks
Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Webinar Fraud Risk Management Sebagai Oktober, Jakarta LPPI
Upaya Mitigasi Fraud yang Efektif dan October, Jakarta
Penerapan Strategi Anti Fraud di LJK Sesuai
POJK 12 / 2024
Webinar on Fraud Risk Management as an
Effective Fraud Mitigation Effort and the
Implementation of Anti-Fraud Strategies in
LJK according to POJK 12 / 2024
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Jenis Pelatihan dan Materi
Waktu dan Tempat
Pengembangan
Nama Jabatan Pelaksanaan Penyelenggara
Kompetensi /Pelatihan
Name Position Time and Place of Organizer
Types of Training and Development
Implementation
Materials Competency / Training
Hendy Prasetya Profesional Staff Webinar Introduction to ISO 31000:2018 Februari, Jakarta PT Taspen
Webinar Introduction to ISO 31000:2018 February, Jakarta
Webinar Strategi Mencegah Serangan Cyber Februari, Jakarta OJK Institute
Webinar on Strategies to Prevent Cyber February, Jakarta
Attacks
Webinar Peluang dan Tantangan Aset Digital Maret, Jakarta OJK Institute
di Indonesia March, Jakarta
Webinar on Opportunities and Challenges of
Digital Assets in Indonesia
Webinar Peluang dan Tantangan Perlindungan Mei, Jakarta PT Taspen
Data Pribadi di Era Digital May, Jakarta
Webinar on Opportunities and Challenges of
Personal Data Protection in the Digital Era
R. Aria Wibisana S Profesional Staff Webinar Artificial Intelligence Change the Maret, Jakarta OJK Institute
Face of Financial Sector March, Jakarta
Webinar Artificial Intelligence Change the
Face of Financial Sector
Webinar Peluang Pertumbuhan Kredit Pasca Mei, Jakarta OJK Institute
Berakhirnya Kebijakan Restrukturisasi Kredit May, Jakarta
Webinar on Opportunities for Credit Growth
Following the Conclusion of the Credit
Restructuring Policy
Webinar Navigasi Era Baru Privasi Memahami Juni, Jakarta PITSI
UU PDP dan Implementasinya June, Jakarta
Webinar on Navigating the New Era of
Privacy: Understanding the PDP Law and Its
Implementation
Webinar Fraud Risk Management Sebagai Oktober, Jakarta LPPI
Upaya Mitigasi Fraud yang Efektif dan October, Jakarta
Penerapan Strategi Anti Fraud di LJK Sesuai
POJK 12 / 2024
Webinar on Fraud Risk Management as an
Effective Fraud Mitigation Effort and the
Implementation of Anti-Fraud Strategies in
LJK according to POJK 12 / 2024
Internal Audit Charter Internal Audit Charter
Internal Audit telah memiliki Piagam Internal Audit (Internal Audit Internal Audit has an Internal Audit Charter which was established
Charter) yang updating terakhir ditetapkan oleh Komisaris Utama by the President Commissioner and President Director on November
dan Direktur Utama tanggal 09 November 2023. Internal Audit 9, 2023. The Internal Audit Charter was prepared based on OJK
Charter disusun berdasarkan Peraturan OJK No. 1/POJK.03/2019 Regulation No. 1/POJK.03/2019 concerning the Implementation
tentang Penerapan Fungsi Audit Intern Pada Bank Umum. Internal of the Internal Audit Function in Commercial Banks. The Internal
Audit Charter memuat tentang Visi, Misi, Fungsi, Kedudukan dalam Audit Charter contained the Vision, Mission, Function, Position in
Organisasi, Ruang Lingkup Pekerjaan, Kewenangan dan Tanggung the Organization, Scope of Work, Authority and Responsibility,
Jawab, Kode Etik Profesi, Aktivitas Internal Audit, Quality Assurance, Professional Code of Ethics, Internal Audit Activities, Quality
Audit Development dan Tata Kelola Terintegrasi. Assurance, Audit Development and Integrated Governance.
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Tata Kelola Perusahaan
Corporate Governance
Kewenangan dan Tanggung Jawab Internal Audit Authorities and Responsibilities of Internal Audit
Dalam menjalankan fungsinya, Internal Audit diberikan In carrying out its functions, Internal Audit is provided with
kewenangan dan tanggung jawab sebagai berikut. Authorities and responsibilities as follows.
Kewenangan: Authorities:
Dalam pelaksanaan fungsinya, Internal Audit dilarang memiliki Dalam pelaksanaan fungsinya, Internal Audit dilarang memiliki
kewenangan untuk melaksanakan kegiatan-kegiatan operasional kewenangan untuk melaksanakan kegiatan-kegiatan operasional
dari auditee. Kewenangan Internal Audit yaitu sebagai berikut: dari auditee. Kewenangan Internal Audit yaitu sebagai berikut:
1. Mengakses seluruh informasi yang relevan tentang Bank 1. Access all relevant information about the Bank related to the
terkait dengan tugas dan fungsi SKAI. duties and functions of SKAI.
2. Melakukan komunikasi secara langsung dengan Direksi, 2. Communicating directly with the Board of Directors, Board of
Dewan Komisaris dan Komite Audit. Commissioners and the Audit Committee.
3. Menyelenggarakan rapat secara berkala dan insidentil dengan 3. Holding regular and incidental meetings with the Board of
Direksi, Dewan Komisaris dan Komite Audit. Directors, Board of Commissioners and Audit Committee.
4. Melakukan koordinasi kegiatan dengan auditor eksternal 4. Coordinate activities with external auditors and work units
dan unit kerja yang melakukan fungsi pengendalian lain that perform other control functions at the Bank without
pada Bank tanpa menyebabkan pengalihan tanggung jawab causing a transfer of responsibility for each work unit in the
masing-masing unit kerja dalam fungsi pengendalian. control function.
5. Mengikuti rapat yang bersifat strategis. 5. Participate in strategic meetings.
Tanggung jawab: Responsibilities:
Tanggung jawab Internal Audit adalah sebagai berikut: Internal Audit responsibilities are as follows:
1. Membantu tugas Direktur Utama dan Dewan Komisaris dalam 1. Assisting the duties of the President Director and the Board
melakukan pengawasan Bank dengan cara menjabarkan of Commissioners in supervising the Bank by explaining
secara operasional baik perencanaan, pelaksanaan, maupun operationally the planning, implementation, and monitoring
pemantauan hasil audit. of audit results.
2. Membuat analisis dan penilaian di bidang keuangan, 2. Make analysis and assessment in the field of finance,
akuntansi, operasional, dan kegiatan lain melalui audit. accounting, operations and other activities through audits.
3. Mengidentifikasi segala kemungkinan untuk memperbaiki dan 3. Identify all possibilities to improve and increase the efficiency
meningkatkan efisiensi penggunaan sumber daya dan dana. of the use of resources and funds.
4. Memberikan saran perbaikan dan informasi yang objektif 4. Provide suggestions for improvement and objective
tentang kegiatan yang diperiksa pada semua tingkatan information about the activities examined at all levels of
manajemen. management.
5. Merencanakan dan melaksanan aktivitas Internal Audit 5. Plan and carry out Internal Audit activities with an emphasis
dengan penekanan pada bidang/aktivitas yang mempunyai on areas/activities that have high risk and evaluate existing
risiko tinggi serta mengevaluasi prosedur/control system procedures/control systems to gain confidence that the Bank’s
yang ada untuk memperoleh keyakianan bahwa tujuan dan goals and objectives can be achieved optimally.
sasaran Bank dapat dicapai secara optimal.
Komposisi Personil Internal Audit Composition Internal Audit Personnel
Jabatan
Existing Manning Recruitment
Position
Division Head
1 1 -
Division Head
Department Head
4 4 -
Department Head
Team Leader / SPS
6 6 -
Team Leader / SPS
Professional Staff
9 9 -
Professional Staff
Pelaksana
1 2 1
Executor
Total 21 22 1
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Sertifikasi Profesi Personil Internal Audit Professional Individual Certification of Internal Audit
Nama Jabatan Nama Sertifikasi
Name Position Certification Name
M. Jacobie Henry W. Division Head Sertifikat Manajemen Risiko Jenjang 6
Risk Management Certificate Level 6
Chartered Accountant (CA)
Qualified Internal Auditor (QIA)
Certified Internal Audit Executive
Sertifikat Kompetensi Audit Supervisor
Audit Supervisor Competency Certificate
Sertifikat Kompetensi Kepatuhan Perbankan
Banking Compliance Competency Certificate
R. Ambar Soenarno Department Head Sertifikat Manajemen Risiko Jenjang 5
Risk Management Certificate Level 5
IT Auditor
IT Auditor
Qualified Internal Auditor (QIA)
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Certified Internal Auditor Profesional (CIAP)
Sertifikat Auditor Level Supervisor
Supervisor Level Auditor Certificate
Retno Sari Andini Department Head Sertifikat Manajemen Risiko Jenjang 5
Risk Management Certificate Level 5
Profesional Internal Auditor (PIA)
Chartered Accountant (CA)
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Sertifikat Auditor Level Supervisor
Supervisor Level Auditor Certificate
Amastra Wisdo Hardian Department Head Sertifikat Manajemen Risiko Jenjang 5
Risk Management Certificate Level 5
Sertifikasi Kompetensi Audit Intern Level Auditor (CBIA)
Internal Audit Competency Certification Auditor Level (CBIA)
Certified Anti Fraud Manager (CAFM)
Certified Internal Auditor Professional (CIAP)
Certified Profesional Information Technology Auditor (CPITA)
Sertifikat Auditor Level Supervisor
Supervisor Level Auditor Certificate
Binu Nuryadi Department Head CISSP (Certified Information Systems Security Professional)
Sertifikasi Kompetensi Audit Intern Level Auditor
Internal Audit Competency Certification Auditor Level
Qualified Internal Auditor (QIA) Level Dasar
Certified Leadership Succession Planner (CLSP)
Cyber Security
Sistem Manajemen Risiko level 2
Risk Management Certificate Level 2
IT Auditor
IT Auditor
Sertifikasi BNSP Cyber Security Analyst
BNSP Cyber Security Analyst Certification
CISA Review Course
Certified CCNAv7 Switching, Routing & Network Essentials
Certified Profesional Information Technology Auditor (CPITA)
Sertifikasi CISCO Ethical Hacker
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Nama Sertifikasi
Name Position Certification Name
Abyan Kurniawan Team Leader Sistem Manajemen Risiko Jenjang 4
Risk Management Certificate Level 4
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Certification Auditor Level (Level 4)
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Certified Internal Auditor Professional (CIAP)
Antonius Hartik Wahyu Team Leader Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Certification Auditor Level (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management Certificate Level 4
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Dewi Nur Utami S Team Leader Sistem Manajemen Risiko level 1
Risk Management Certificate Level 1
Qualified Internal Auditor (QIA) Level Dasar
Qualified Internal Auditor (QIA) Basic Level
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Certification Auditor Level (Level 4)
M. Adli Mubaroka Team Leader Certified Professional IT Auditor
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Sertifikasi ICoFR (Internal Control over Financial Reporting)
ICoFR (Internal Control over Financial Reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Yoche Asharika Team Leader Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Manajemen Risiko Jenjang 4
Risk Management Level 4
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Hendy Prasetya Profesional Staff Qualified Internal Auditor (QIA) Level Dasar
IT Auditor
IT Auditor
Sertifikasi Junior Cyber Security
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Certified Profesional Information Technology Auditor (CPITA)
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Dahayu Nandira Profesional Staff Certified Internal Auditor Profesional (CIAP)
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Ernita Rizki Manullang Profesional Staff Manajemen Risiko level 1
Risk Management Level 1
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Certified Profesional Information Technology Auditor (CPITA)
Sertifikasi Penilaian Kapabilitas SPI Korporasi Berbasis IACM
Corporate SPI Capability Assessment Certification Based on IACM
Sertifikasi ICoFR (Internal Control Over financial reporting)
ICoFR (Internal Control Over financial reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
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Nama Jabatan Nama Sertifikasi
Name Position Certification Name
Mahendra Yuda Perwira Profesional Staff Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
R. Aria Wibisana Profesional Staff Sertifikasi Certified Internal Auditor Professional (RMI)
Certified Internal Auditor Professional (RMI) Certification
Sertifikasi Fraud Investigator Professional (RMI)
Fraud Investigator Professional (RMI) Certification
Sertifikasi Penilaian Kapabilitas SPI Korporasi Berbasis IACM
Corporate SPI Capability Assessment Certification Based on IACM
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Sertifikasi ICoFR (Internal Control Over financial reporting)
ICoFR (Internal Control Over financial reporting) Certification
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Dewi Nur Utami Profesional Staff Manajemen Risiko level 1
Risk Management Level 1
Qualified Internal Auditor (QIA) Level Dasar
Qualified Internal Auditor (QIA) Basic Level
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Alfa Redo Napitupulu Profesional Staff Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Certified Internal Auditor Profesional (CIAP)
Sertifikasi Sistem Pembayaran dan Pengelolaan Uang Rupiah Jenjang 5
Payment System and Rupiah Money Management Certification Level 5
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
I Gede Widira Yasa Profesional Staff Certified Internal Auditor Profesional (CIAP)
Certified Profesional Information Technology Auditor (CPITA)
Digital Forensic
DevNet Associate
Network Security Expert (NSE) 1
Network Security Expert (NSE) 2
Cyber Threat Management
Ethical Hacker
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Sertifikasi ICoFR (Internal Control Over financial Reporting)
ICoFR (Internal Control Over Financial Reporting) Certification
Fitri Dwiyan Triaspuri Pelaksana Sertifikasi ICoFR (Internal Control Over Financial Reporting)
Executor ICoFR (Internal Control Over Financial Reporting) Certification
Sistem Manajemen Risiko Jenjang 4
Risk Management System Level 4
Sertifikasi Auditor Level Auditor (Jenjang 4)
Auditor Level Auditor Certification (Level 4)
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Tata Kelola Perusahaan
Corporate Governance
Kode Etik Auditor Auditor Code of Conduct
Kode Etik Auditor mencakup kode etik profesi dan kode etik The Auditor Code of Ethics included a professional code of ethics
Internal Audit yang wajib dimiliki dan diterapkan oleh setiap insan and an internal audit code of ethics that had to be owned and
auditor di Divisi Internal Audit. implemented by every individual auditor in the Internal Audit Division.
1. Kode Etik Profesi 1. Professional Code of Ethics
lnternal Audit harus memiliki etika kerja dalam melaksanakan I nternal Audit had to have a work ethic in carrying out its
tugasnya sehingga mampu mengungkapkan pandangan dan duties so that it was able to express its views and thoughts
pemikirannya tanpa pengaruh ataupun tekanan dari pihak without influence or pressure from other parties with the
lain dengan dukungan dari Direktur Utama dan pengawasan support of the President Director and supervision from the
dari Komite Audit. Audit Committee.
2. Kode Etik Internal Audit 2. Internal Audit Code of Ethics
Internal Audit harus memiliki integritas, objektivitas, Internal Audit had to have integrity, objectivity, confidentiality
kerahasiaan dan kompetensi dalam melaksanakan tugasnya and competence in carrying out its duties according to its
sesuai dengan profesinya dan standar yang berlaku. profession and applicable standards.
a. lntegritas a. Lntegrity
lnternal Audit harus memiliki integritas dalam melakukan Internal Audit had to have integrity in conducting
Aktivitas lnternal Audit, mengemukakan pandangan serta internal audit activities, expressing views and thoughts
pemikiran sesuai dengan profesinya dan standar yang in accordance with their profession and applicable
berlaku. standards.
lntegritas dicerminkan dalam perilaku: Integrity can be reflected in behavior:
1) dapat diandalkan, tegas, jujur dan terpecaya 1) reliable, firm, honest and trustworthy
2) mematuhi hukum dan mengungkapkan informasi 2) comply with the law and disclose information in
sesuai ketentuan yang berlaku accordance with applicable regulations
3) tidak terlibat dalam kegiatan ilegal atau kegiatan 3) not involved in illegal activities or any activities that
apapun yang dapat mencemarkan profesi Internal can defame the Internal Audit profession or the Bank
Audit atau Bank
4) ikut berperan dalam pencapaian tujuan perusahaan 4) take part in the achievement of ethical and legal
yang etis dan sesuai dengan hukum (legitimate) company goals (legitimate)
b. Objektivitas b. Objectivity
Dalam melaksanakan tanggung jawab profesionalnya, In carrying out their professional responsibilities, the
Internal Auditor harus mempertahankan objektivitas dan Internal Auditor had to maintain objectivity and be free
bebas dari konflik kepentingan. Internal Auditor harus from conflicts of interest. The Internal Auditor had to be
independen dalam melihat fakta (in fact) dan memperhatikan independent in seeing the facts (in fact) and pay attention
penampilan (in appearance) ketika melaksanakan audit. to appearance (in appearance) when carrying out the
Objektivitas dan independensi Internal Auditor audit.
dicerminkan dalam perilaku sebagai berikut: The objectivity and independence of the Internal Auditor
1) Internal Auditor harus memiliki sikap mental can be reflected in the following behavior:
independen dalam melaksanakan aktivitas Internal 1) Internal Auditors must have an independent mental
Audit. Sikap mental tersebut tercermin dari laporan attitude in carrying out Internal Audit activities. This
yang lengkap, objektif serta berdasarkan analisis mental attitude is reflected in a complete, objective
yang cermat dan tidak memihak. report based on a careful and impartial analysis.
2) Internal Auditor tidak melakukan perangkapan tugas 2) The Internal Auditor does not carry out concurrent
dan jabatan pada kegiatan operasional perusahaan. duties and positions in the company’s operational
activities.
3) Memiliki kebebasan dalam menetapkan metode, scope, 3) Having the freedom to determine the method, scope,
Teknik, dan pendekatan audit yang akan dilakukan. technique and approach of the audit to be carried out.
4) Menolak pemberian apapun yang dapat mengganggu 4) Refusing any gift that could interfere with his/ her
objektivitas dan independensinya. objectivity and independence.
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5) Internal Auditor harus bebas dari benturan 5) The Internal Auditor must be free from any conflict
kepentingan (conflict of interest) atas objek atau of interest on the object or activity being audited. If
kegiatan yang diperiksa. Apabila Internal Auditor the Internal Auditor has a conflict of interest, then
mempunyai benturan kepentingan, maka yang the person concerned must state the relationship and
bersangkutan harus menyatakan keterkaitannya dan is not assigned to carry out an audit of the object or
tidak ditugaskan untuk melaksanakan audit terhadap activity in question. In this regard, the Internal Auditor
objek atau kegiatan dimaksud. Terkait dengan hal must pay attention to the independence aspects as
tersebut, Internal Auditor harus memperhatikan follows:
aspek independensi sebagai berikut:
a) Terdapat pemisahan antara Internal Auditor yang a) There is a separation between the Internal Auditor
memberikan jasa konsultasi (consulting) terhadap who provides consulting services (consulting) on
kebijakan dan prosedur dengan Internal Auditor policies and procedures and the Internal Auditor
yang melakukan audit terhadap kebijakan dan who audits the said policies and procedures.
prosedur dimaksud.
b) Terdapat pengungkapan (disclosure) bahwa b) There is a disclosure that the results of consulting
hasil consulting tidak mempengaruhi objektivitas do not affect the objectivity of the Internal Audit.
Internal Audit.
c) Internal Auditor dapat melakukan audit terhadap c) The Internal Auditor may audit the same object
objek yang sama maksimal 2 (dua) kali secara a maximum of 2 (two) times in a row and may
berturut-turut dan dapat melakukan audit kembali re-audit the object after passing the cooling-off
atas objek tersebut setelah melewati masa tunggu period for 1 (one) assignment.
(cooling-off period) selama 1 (satu) kali penugasan.
d) Internal Auditor yang baru direkrut dari unit d) Internal Auditors who have just been recruited
kerja lain dapat melakukan penugasan audit from other work units can carry out audit
terhadap unit kerja asal setelah melewati masa assignments to the original work unit after passing
tunggu (cooling-off period) selama 1 (satu) kali a cooling-off period of 1 (one) assignment or 1
penugasan atau 1 (satu) tahun sejak di tempatkan (one) year from being placed in Internal Audit.
di Internal Audit.
6) Dalam hal terdapat kondisi/situasi saat Internal Auditor 6) In the event that there are conditions/situations
mendapat kendala/hambatan untuk menerapkan where the Internal Auditor encounters obstacles
independensi dan objektivitasnya (termasuk adanya in implementing its independence and objectivity
campur tangan dalam penetapan ruang lingkup) maka (including interference in determining the scope), the
Kepala Divisi Internal Audit di wajibkan: Head of the Internal Audit Division is required to:
a) Mengungkapkan kondisi/situasi tersebut dan a) Disclose the condition/situation and report it to
melaporkannya kepada Direktur Utama dan the President Director and the Audit Committee.
Komite Audit.
b) Pengungkapan kondisi/situasi tersebut dilakukan b) Disclosure of the condition/situation is carried
1 (satu) kali dalam setahun. Pengungkapan out once a year. This disclosure is included if
tersebut termasuk dilakukan jika tidak terdapat there are no conditions/situations that hinder the
kondisi/situasi yang menghambat independensi/ independence/objectivity of the Internal Auditor.
objektivitas Internal Auditor.
c. Kerahasiaan c. Confidentiality
Internal Auditor memiliki kewajiban untuk: lnternal Auditor is obliged to:
1) Menjaga kerahasiaan informasi dan/atau data 1) Maintain the confidentiality of company information
perusahaan terkait dengan pelaksanaan tugas dan and/or data related to the implementation of
tanggung jawab Internal Auditor kecuali diwajibkan duties and responsibilities of the Internal Auditor
berdasarkan peraturan perundang-undangan atau unless required under laws and regulations or court
penetapan/putusan pengadilan. decisions/decisions.
2) Menghindari penyalahgunaan informasi dan/ 2) Avoid misuse of information obtained for personal/
atau data perusahaan yang diperolehnya untuk group benefits or use information in ways that are
kepentingan pribadi atau hal-hal lain yang dapat unlawful or that harm institutional goals and ethics.
menimbulkan kerugian bagi Bank.
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Tata Kelola Perusahaan
Corporate Governance
d. Kompetensi d. Competency
Internal Auditor harus berusaha terus menerus untuk Internal Auditors must strive continuously to improve
meningkatkan kompetensi dan profesionalismenya dalam their competence and professionalism in carrying out
melaksanakan aktivitas Internal Audit. Terkait dengan hal Internal Audit activities. In this regard, the Internal
tersebut, Internal Auditor secara individu atau bersama- Auditors individually or collectively had to pay attention
sama harus memperhatikan hal-hal sebagai berikut: to the following matters:
1) Memiliki kompetensi sesuai dengan competency 1) Having competence in accordance with the required
profile yang dibutuhkan. competency profile.
2) Bertanggung jawab untuk menilai kompetensi, 2) Responsible for assessing competence, evaluating the
mengevaluasi kecukupan pendidikan, pengalaman, adequacy of education, experience, and ability to be
dan kemampuan telah memadai untuk tanggung adequate for the responsibilities he bears.
jawab yang dipikulnya.
3) Memiliki kecakapan dalam berinteraksi dan 3) Having skills in interacting and communicating
berkomunikasi secara efektif baik lisan maupun tertulis. effectively both orally and in writing.
4) Memberikan layanan sepanjang memiliki 4) Providing services as long as they have the necessary
pengetahuan, keterampilan dan pengalaman yang knowledge, skills and experience. If the Internal
diperlukan. Apabila Internal Auditor secara individu Auditors individually or collectively do not have the
maupun bersama-sama tidak memiliki pengetahuan, knowledge, skills and experience in conducting audits
keterampilan dan pengalaman dalam melakukan of certain objects, the Internal Audit may use the
audit atas objek tertentu, maka Internal Audit services of an external party by taking into account
dapat menggunakan jasa pihak ekstern dengan the following matters:
memperhatikan hal-hal sebagai berikut:
a) Pihak ekstern tidak boleh menjadi ketua tim a) External parties may not be team leaders in the
dalam pelaksanaan audit intern. implementation of internal audits.
b) Tidak memiliki hubungan keterkaitan b) Does not have a related relationship as referred
sebagaimana dimaksud dalam peraturan to in the laws and regulations governing
perundang-undangan yang mengatur mengenai the maximum limit for granting credit or the
batas maksimum pemberian kredit atau batas maximum limit for providing funds.
maksimum penyediaan dana.
c) Tidak terlibat dalam pemberian jasa konsultasi c) Not involved in providing consulting services that
(consulting) yang mengandung benturan contain a conflict of interest.
kepentingan.
d) Pihak ekstern dapat melakukan audit terhadap d) External parties can audit the same object a
objek yang sama maksimal 2 (dua) kali secara maximum of 2 times in a row and can re-audit
berturut-turut dan dapat melakukan audit kembali the object after passing the cooling-off period for
atas objek tersebut setelah melewati masa tunggu 1 assignment
(cooling-off period) selama 1 (satu) kali penugasan
Laporan Singkat Pelaksanaan Kegiatan Internal Brief Report of Internal Audit Activities in 2024
Audit Tahun 2024
1. Aktivitas Audit (Assurance) 1. Audit Activities (Assurance)
Aktivitas assurance merupakan pengujian yang objektif atas Assurance activities are objective tests of evidence with the aim
suatu bukti dengan tujuan untuk memberikan penilaian of providing an independent assessment of an organization’s
yang independen atas internal control, risk management dan internal control, risk management and governance processes.
governance process suatu organisasi. Aktivitas Internal Audit Internal Audit activities were carried out in accordance with
telah dilaksanakan sesuai Annual Audit Plan (AAP) sebanyak the Annual Audit Plan (AAP) for 13 audit subjects, with 1
13 subyek audit dan 1 subyek audit yang dilakukan oleh audit subject conducted by External Audit, and 5 additional
Eksternal Audit serta 5 tambahan penugasan non AAP. non-AAP assignments.
2. Aktivitas Unit Investigasi sebagai berikut: 2. Investigation Unit activities are as follows:
a. Aktivitas Penugasan Investigasi a. Investigative Assignment Activities
Sehubungan dengan adanya laporan dari Whistleblowing In connection with reports from the Whistleblowing
System, laporan manajemen, hasil audit regular dan flash System, management reports, regular audit results
report dari Divisi Risk Business Control (RBC), maka unit and flash reports from the Risk Business Control (RBC)
investigasi melakukan investigasi atas laporan tersebut. Division, the investigation unit conducted an investigation
into these reports.
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b. Self Assessment Strategi Anti Fraud b. Anti Fraud Strategy Self Assessment
Dalam rangka penilaian efektivitas dan evaluasi In order to assess the effectiveness and evaluation of the
penerapan Strategi Anti Fraud (SAF Mandiri Taspen implementation of the Anti-Fraud Strategy (SAF Mandiri
Tahun 2024, Divisi Internal Audit telah melakukan Survey Taspen in 2024, the Internal Audit Division has conducted
Self Assessment Penerapan SAF dengan responden a Self Assessment survey on the Implementation of SAF
Division Head, Distribution Head, Kepala Cabang dan with respondents from Division Heads, Distribution Heads,
Kepala Cabang Pembantu. Pengisian survey tersebut Branch Heads and Sub-Branch Heads. Filling out the survey
mencerminkan pemahaman pegawai di masing-masing reflects the understanding of employees in each -each
unit kerja terhadap penerapan SAF. work unit regarding the implementation of SAF.
c. Aktivitas Investigasi lainnya c. Other Investigative Activities
Unit Investigasi juga melakukan penyusunan ketentuan/ The Investigation Unit also prepares provisions/policies
kebijakan terkait dengan investigasi, penilaian related to investigations, assesses the implementation
penerapan Strategi Anti Fraud (SAF), rekonsiliasi laporan of the Anti-Fraud Strategy (SAF), reconciles quarterly
whistleblowing system setiap triwulanan kepada whistleblowing system reports to WBS managers, and
pengelola WBS, dan penyusunan laporan SAF setiap prepares SAF reports every semester to the Financial
semester kepada Otoritas Jasa Keuangan (OJK). Services Authority (OJK).
3. Aktivitas Non Audit (Consulting), beberapa aktivitas selain 3. Non-Audit Activities (Consulting), several activities other than
pelaksanaan audit yang dilaksanakan oleh Divisi Internal Audit audits carried out by the Internal Audit Division include:
antara lain:
a. Reviewer ketentuan internal Bank yaitu memberikan a. The reviewer of the Bank’s internal regulations provides a
review dan/atau opini atas draft ketentuan internal Bank review and/or opinion on the draft of the Bank’s internal
sesuai dengan lingkup tugas dan tanggung jawabnya regulations in accordance with the scope of their duties
and responsibilities
b. Reviewer testing yaitu melakukan pengujian untuk b. Reviewer testing is carrying out tests to ensure the
meyakini kesesuaian pengembangan dengan permintaan suitability of development with user requests and ensure
user dan memastikan fitur aplikasi berfungsi sebagaimana application features function as they should
mestinya
c. Reviewer release management yaitu melakukan verifikasi c. Reviewer release management is to verify and assess
dan menilai kelayakan migrasi suatu sistem TI ke the feasibility of migrating an IT system to a production
production environment environment
d. Validasi atas progress implementasi Pelindungan Data d. Validation on the progress of Personal Data Protection
Pribadi bagi Perbankan Implementation in Banking
4. Monitoring Tindak Lanjut rekomendasi hasil audit 4. Monitoring follow-up to audit recommendations
Tindak lanjut hasil audit merupakan tindakan perbaikan atau Follow-up audit results are revisions or corrective actions
koreksi yang harus dilakukan oleh auditee sesuai rekomendasi that must be carried out by the auditee in accordance with
yang disampaikan dalam Laporan Hasil Audit (LHA). Sementara the recommendations submitted in the Audit Results Report
dokumen Daftar Monitoring Tindak Lanjut (DMTL) adalah (LHA). Meanwhile, the Follow-up Monitoring List (DMTL)
daftar tindak lanjut hasil audit yang belum/masih dalam proses document is a list of follow-up audit results that have not
perbaikan atau koreksi. Divisi Internal Audit secara berkala been/are still in the process of improvement or correction.
telah melakukan pemantauan terhadap tindak lanjut hasil The Internal Audit Division regularly monitors the follow-up to
audit berdasarkan DMTL. Tidak terdapat DMTL Internal Audit audit results based on DMTL. There are no Internal Audit and
dan Eksternal Audit yang melewati jatuh tempo di tahun 2024. External Audit DMTLs that are past due in 2024.
5. Aktivitas Quality Assurance, Development & Support 5. Quality Assurance & Development Unit Activities
Quality Assurance (QA) merupakan aktivitas verifikasi dan Quality Assurance (QA) is a verification and review activity on
review atas efektivitas pengendalian mutu Internal Audit. the effectiveness of Internal Audit quality control. QA activities
Kegiatan QA antara lain audit mutu/review atas aktivitas include quality audits/reviews of Internal Audit activities and
Internal Audit dan aktivitas pendukung. Permintaan feedback supporting activities. Feedback was requested to measure
untuk pengukuran kepuasan pelanggan dan pemberian saran/ customer satisfaction and provision of advice/input, as well
masukan dan review draft ketentuan Internal Audit. Pada unit as to review the effectiveness of the Internal Audit provisions
Quality Assurance Development & Support pelaporan Internal draft. In the Quality Assurance Development & Support unit,
Audit kepada stakeholder internal dan eksternal dilaksanakan. Internal Audit reporting to internal and external stakeholders
was conducted.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 535
Tata Kelola Perusahaan
Corporate Governance
6. Sosialisasi Strategi Anti Fraud (SAF) 6. Socialization of Anti Fraud Strategy (SAF)
Dalam rangka meningkatkan pemahaman Strategi Anti Fraud In order to increase understanding of the Bank’s anti-fraud
Bank, maka Divisi Internal Audit: strategy, the Internal Audit Division:
a. Melakukan sosialisasi SAF di Kantor Cabang pada saat a. Conducting SAF outreach at Branch Offices when
melakukan audit ke Kantor Cabang, dengan peserta conducting audits at Branch Offices, with participants
seluruh unit dibawah kantor Cabang tersebut. from all units under the Branch Office.
b. Membuat self assesment penerapan SAF melalui soal-soal b. Conducting a self-assessment of SAF implementation
yang harus dilakukan pengisian oleh seluruh pegawai through questions that must be completed by all employees,
yang dikirimkan melalui Divisi Human Capital. distributed through the Human Capital Division.
c. Membuat poster anti fraud awareness ke seluruh unit c. Creating anti-fraud awareness posters for all work units
kerja dengan bekerjasama dengan Divisi Human Capital in collaboration with the Human Capital Division, to be
yang dilakukan minimal setiap 6 bulan. carried out at least every 6 months.
d. Membuat BOD Message dalam bentuk poster terkait d. Creating a BOD Message in the form of posters related to
fraud awareness untuk dipasang di seluruh Cabang dan fraud awareness to be installed in all Branches and every
setiap lantai di Kantor Pusat. floor at the Head Office.
e. Melakukan sosialisasi SAF level pimpinan Kantor Cabang e. Conducting SAF socialization at the Branch Office
bersamaan pelaksanaan review Cabang (area Distribution leadership level in conjunction with the Branch review
Head), dengan peserta seluruh Kepala Unit dibawah implementation (Area Distribution Head), with participants
Kantor Cabang tersebut. including all Heads of Units under the Branch Office.”
f. Penyampaian materi pada kelas ODP Angkatan 9 dan SDP f. Delivering materials for ODP Class Batch 9 and SDP Class
Angkatan 10 dalam rangka meningkatkan kompetensi Batch 10 to improve participants’ competence, particularly
peserta, khususnya terkait pengetahuan Internal Control in Internal Control knowledge and Fraud Awareness.
dan Fraud Awareness
g. Meningkatkan Risk Awareness dan pencegahan g. Increasing risk awareness and fraud prevention, the
Fraud, Divisi Internal Audit berkerjasama dengan Divisi Internal Audit Division, in collaboration with the
Compliance, Divisi Risk Management, Divisi Risk Business Compliance Division, Risk Management Division, Risk
Control dan Human Capital membangun budaya Risk Business Control Division, and Human Capital, builds a
Awareness dan Anti Fraud secara berkelanjutan kepada culture of risk awareness and anti-fraud on an ongoing
seluruh pegawai melalui poster, himbauan, video fraud basis. This is achieved through posters, appeals, video
series, sosialisasi dan materi morning briefing Distribution fraud series, socialization, morning briefing material
dan dilakukan assessment kepada seluruh pegawai atas distribution, and assessments for all employees on the
materi yang sudah disampaikan material delivered
7. Pengembangan Kompetensi Pegawai 7. Employee Competency Development
Pegawai Divisi Internal Audit telah mengikuti sertifikasi, Internal Audit Division employees have participated in
training serta webinar/seminar/workshop terkait dengan certification, training and webinars/seminars/workshops
auditing, manajemen risko, teknik investigasi dan operasional related to auditing, risk management, investigation techniques
perbankan sebagai bentuk pengembangan kompetensi and banking operations as a form of employee competency
pegawai. Pengembangan kompetensi pegawai pada Divisi development. Competence development for the employees
Internal Audit pada Tahun 2024 sudah terpenuhi. in the Internal Audit Division was fulfilled in 2024.
QUALITY ASSURANCE REVIEW (QAR) OLEH PIHAK QUALITY ASSURANCE REVIEW (QAR) BY AN INDEPENDENT
EKSTERNAL INDEPENDEN EXTERNAL PARTY
Sesuai peraturan OJK No.1/POJK.03/2019 tanggal 28 Januari In accordance with OJK regulation No.1/POJK.03/2019 dated January
2019 tentang Penerapan Fungsi Audit Intern pada Bank Umum, 28, 2019 concerning the Implementation of the Internal Audit
Bank wajib menyampaikan kepada OJK laporan hasil kaji ulang Function in Commercial Banks, Banks are required to submit to the
pihak ekstern yang independen. Untuk itu, Divisi Internal Audit FSA a report on the results of an independent external party’s review.
telah melaksanakan kaji ulang terhadap pelaksanaan fungsi audit For this reason, the Internal Audit Division has carried out a review of
intern yang dilakukan oleh pihak eksternal independen yaitu the implementation of the internal audit function carried out by an
Deloitte Konsultan Indonesia. independent external party, namely Deloitte Consultant Indonesia.
Berdasarkan hasil kaji ulang oleh Deloitte Konsultan Indonesia Based on the results of a review by Deloitte Consultant Indonesia
periode Juli 2020 s.d Juni 2023, disimpulkan bahwa keseluruhan for the period July 2020 to June 2023, it was concluded that all
aktivitas Internal Audit Secara Umum Sesuai dengan standar Internal Audit activities in general are in accordance with
yang berlaku (Standar IIA , POJK dan SEOJK MRTI). applicable standards (IIA Standards, POJK and SEOJK MRTI).
PT Bank Mandiri Taspen
533
2024 Annual Report
Page 536
IPPF-IIA POJK No. 1/POJK.03/2019 SE OJK No. 21/SEOJK.03/2017
Berdasarkan asesmen, Divisi Internal Audit Berdasarkan asesmen, DIA Bank Mandiri Berdasarkan asesmen, DIA Bank Mandiri
(DIA) Bank Mandiri Taspen Secara Umum Taspen Secara Umum Sesuai dengan Taspen Secara Umum Sesuai dengan
Sesuai dengan standar IIA. standar POJK. standar SEOJK.
Based on the assessment, Internal Audit
Division (DIA) of Bank Mandiri Taspen is Based on the assessment, Internal Audit Based on the assessment, Internal Audit
generally in accordance with IIA standards. Division (DIA) Bank Mandiri Taspen Division (DIA) Bank Mandiri Taspen is
is generally in accordance with OJK generally in accordance with OJK Circular
Regulation standards. Letter standards.
1 Secara Umum
2 Secara Umum
3 Secara Umum
Sesuai Sesuai Sesuai
Generally in Generally in Generally in
accordance accordance accordance
Skala Nilaian Kaji Ulang / Review Rating Scale
Aktivitas internal audit yang dilaksanakan olen DIA Bank Mandiri Taspen telah secara umum
1 Secara Umum Sesuai
Generally in accordance
sesuai dengan ketentuan The International Professional Practices Framework (IPPF), POJK
No.1/POJK.03/2019, dan SEOJK No.21/SEOJK.03/2017. Poin SUS masih memungkinkan adanya
peluang peningkatan untuk praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are generally in accordance with the
provisions of The International Professional Practices Framework (IPPF), POJK No.1/POJK.03/2019,
and SEOJK No.21/SEOJK.03/2017. SUS points still allow for improvement opportunities for better
practices.
Aktivitas internal audit yang dilaksanakan oleh DIA Bank Mandiri Taspen telah sebagian sesuai dengan
2 Sebagian Sesuai
Partially in accordance
ketentuan The Internalonal Professional Practices Framework (IPPF), POJK No.1/POJK.03/2019. dan
SEOJK No.21/SEOIK.03/2017. Poin SS membutuhkan adanya peluang peningkatan untuk mencapai
kesesuian dengan standar dan praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are partially in accordance
with the provisions of The Internal Professional Practices Framework (IPPF), OJK Regulation
No.1/POJK.03/2019. and OJK Circular Letter No.21/SEOIK.03/2017. SS points require opportunities
for improvement to achieve compliance with better standards and practices.
Aktivitas internal audit yang dilaksanakan oleh DIA Bank Mandiri Taspen tidak sesuai dengan
3 Tidak Sesuai
Not in accordance
ketentuan The International Practices Framework (IPPF), POJK No.1/POJK.03/2019, dan SEOJK No.21/
SEOJK.03/2017. Poin TS membutuhkan adanya peluang penigkatan untuk mencapai kesesuaian
dengan standar dan praktik yang lebih baik.
Internal audit activities carried out by DIA Bank Mandiri Taspen are not in accordance with the
provisions of The International Practices Framework (IPPF), OJK Regulation No.1/POJK.03/2019, and
OJK Circular Letter No.21/ SEOJK.03/2017. TS points require improvement opportunities to achieve
conformance with better standards and practices.
Poin penilaian tidak dapat diaplikasikan karena tidak relevan dengan aktivitas internal audit SKAI
4 Not Applicable
yang dilaksanakan pada periode kajian.
The assessment points cannot be applied because not relevant to SKAI's internal audit activities
carried out during the review period.
Disamping itu, disampaikan juga praktik baik yang telah dilaksanakan saat ini oleh Divisi Internal Audit (DIA) yaitu:
Apart from that, good practices that have been implemented currently by the Internal Audit Division (DIA) are also presented, as follows:
a. DIA Bank Mandiri Taspen mendapatkan kepercayaan untuk a. DIA Bank Mandiri Taspen has been trusted to carry out various
melaksanakan berbagai penugasan di luar Annual Audit Plan assignments outside the Annual Audit Plan, including reviewing
diantaranya review terhadap Standard dan Petunjuk Teknis. Standards and Technical Instructions.
b. DIA Bank Mandiri Taspen telah memiliki rencana jangka panjang b. DIA Bank Mandiri Taspen has a long-term plan for internal audit
untuk aktivitas dan keorganisasian audit internal seperti yang activities and organization as stated in the 2021 - 2024 Long Term
tertuang didalam Rencana Jangka Panjang 2021 - 2024. Plan.
c. DIA Bank Mandiri Taspen telah mengakomodasi masukan dari c. DIA Bank Mandiri Taspen has accommodated input from
stakeholders melalui management concern dalam pembentukan stakeholders through management concerns in establishing AAP as
AAP sebagai key concern. a key concern.
d. DIA Bank Mandiri Taspen menunjukan komunikasi dan koordinasi d. DIA Bank Mandiri Taspen shows good communication and
yang baik dengan Dewan Komisaris dan Komite Audit, melalui coordination with the Board of Commissioners and Audit Committee,
pelaksanaan pertemuan dan pelaporan rutin yang dilakukan secara through holding regular monthly meetings and reporting.
bulanan.
PT Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
RAPAT INTERNAL AUDIT INTERNAL AUDIT MEETING
Dalam menjaga independensi dan objektivitas agar mampu In maintaining independence and objectivity in order to be able
mengungkapkan pandangan dan pemikirannya tanpa pengaruh to express views and thoughts without influence or pressure from
ataupun tekanan dari manajemen atau pihak lain, maka Internal management or other parties, Internal Audit is directly responsible to
Audit bertanggung jawab langsung kepada Direktur Utama dan the President Director and can communicate directly with the Board
dapat melakukan komunikasi secara langsung dengan Direksi, of Directors, Board of Commissioners and the Audit Committee.
Dewan Komisaris dan Komite Audit.
Dalam menjalankan fungsinya, Internal Audit dapat melakukan In carrying out its functions, Internal Audit can communicate with
komunikasi dengan Direksi, Dewan Komisaris dan Komite Audit the Board of Directors, Board of Commissioners and the Audit
sebagai berikut: Committee as follows:
1. Sesuai Kebijakan Internal Audit disebutkan dalam pelaksanaan 1. In accordance with the Internal Audit Policy stated in the
fungsi, Divisi Internal Audit melakukan rapat secara berkala implementation of functions, the Internal Audit Division
dan insidentil dengan Direksi, Dewan Komisaris dan rapat conducts periodic and incidental meetings with the Board
Komite Audit serta mengikuti rapat yang bersifat strategis of Directors, Board of Commissioners and Audit Committee
lainnya. Meetings as well as attends other strategic meetings.
2. Dalam Charter Komite Audit disebutkan bahwa Rapat Komite 2. The Audit Committee Charter states that the Audit Committee
Audit diselenggarakan sekurang-kurangnya 1 (satu) kali Meeting should be held at least 1 (one) time in 3 (three)
dalam 3 (tiga) bulan. months.
3. Dalam Pedoman Tata Tertib Kerja Direksi Bank Mandiri 3. In the Code of Conduct for the Board of Directors of Bank
Taspen disebutkan bahwa Rapat Bidang adalah rapat yang Mandiri Taspen it is stated that the Field Meeting is a meeting
dipimpin oleh Direktur Bidang dengan Kepala Divisi, Kepala chaired by the Division Director with the Division Head,
Departemen, Kepala Cabang dan/atau Pejabat lainnya, yang Department Head, Branch Head and/or other Officials, the
pelaksanaannya ditentukan oleh Direktur Bidang. implementation of which is determined by the Division Director.
Agenda Rapat/Updating dengan Direksi (khususnya Direktur Meeting/Updating Agenda with the Board of Directors (especially
Utama) the President Director)
Tanggal Rapat /
Updating Agenda Rapat / Updating Peserta Rapat
No
Meeting / Updating Meeting / Updating Agenda Meeting Participants
Date
1. 10 Januari 2024 Evaluasi Kinerja Desember 2023 dan Pencapaian Kinerja 1. Jajaran Direksi
January 10, 2024 Januari 2024 Bank Mandiri Taspen 2. Seluruh Division Head
Evaluation of December 2023 Performance and 3. Seluruh Distribution Head
Achievement of January 2024 Performance of Bank 1. Board of Directors
Mandiri Taspen 2. All Division Heads
3. All Distribution Heads
2. 11 Januari 2024 IT Steering Committee (ITC) BMT Terkait Update 1. Jajaran Direksi
January 11, 2024 Implementasi Proyek New Core Banking System 2. Seluruh Division Head
IT Steering Committee (ITC) BMT on the New Core 1. Board of Directors
Banking System Project Implementation 2. All Division Heads
3. 25 Januari 2024 Materi Rapat Komite Audit bulan Januari 2024 1. Direktur Utama
January 25, 2024 Materials for the Audit Committee Meeting – January 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
4. 19 Februari 2024 Performance Review Kinerja Januari 2024 1. Jajaran Direksi
February 19, 2024 Review of January 2024 Performance 2. Seluruh Division Head
3. Head of Digital Transformation
4. Distribution Head
5. Kepala Cabang
6. Business Institusional Manager
1. Board of Directors
2. All Division Heads
3. Head of Digital Transformation
4. Distribution Head
5. Branch Head
6. Business Institutional Manager
5. 21 Februari 2024 Materi Rapat Komite Audit bulan Februari 2024 1. Direktur Utama
February 21, 2024 Materials for the Audit Committee Meeting – February 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
PT Bank Mandiri Taspen
535
2024 Annual Report
Page 538
Tanggal Rapat /
Updating Agenda Rapat / Updating Peserta Rapat
No
Meeting / Updating Meeting / Updating Agenda Meeting Participants
Date
6. 18 Maret 2024 Materi Rapat Komite Audit bulan Maret 2024 1. Direktur Utama
March 18, 2024 Materials for the Audit Committee Meeting – March 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
7. 05 April 2024 Pembahasan One on One KPI Divisi Tahun 2024 1. Direktur Finance, Risk & Operations
April 05, 2024 One-on-One Discussion in the KPI Division – 2024 2. Division Head Internal Audit
3. All Dept Head Internal Audit
1. Director of Finance, Risk & Operations
2. Division Head of Internal Audit
3. All Dept Head Internal Audit
8. 17 April 2024 Materi Rapat Komite Audit bulan April 2024 1. Direktur Utama
April 17, 2024 Materials for the Audit Committee Meeting – April 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
9. 23 April 2024 Rapat Direksi Update Pemeriksaan OJK Tahun 2024, 1. Jajaran Direksi
April 23, 2024 update summary hasil audit Penyedia Jasa Pembayaran 2. Division Head Internal Audit
(PJP) & Single Customer View (SCV) oleh Auditor Eksternal 1. Board of Directors
RSM Indonesia Consultan, update hasil audit KAP PWC 2. Division Head Internal Audit
(Management Letter) Tahun 2023 dan update resume hasil
audit tahun 2023
Board of Directors Meeting on updates in the OJK
Examination in 2024, the summary of audit results of the
Payment Service Provider (PJP) and Single Customer View
(SCV) by External Auditor RSM Indonesia Consultant, the
audit results of KAP PWC (Management Letter) in 2023,
and the summary of audit results in 2023
10. 23 April 2024 Rapat Komite Kebijakan Perkreditan (KKP) 1. Jajaran Direksi
April 23, 2024 Credit Policy Committee (KKP) Meeting 2. Division Distribution & Portfolio management
3. Division Consumer Business & Recovery
4. Division Compliance
5. Division Corporate Secretary & Legal
6. Division Risk Business Control
7. Division Internal Audit
8. Division Central Operation
1. Board of Directors
2. Division Distribution & Portfolio management
3. Consumer Business & Recovery Division
4. Compliance Division
5. Corporate Secretary & Legal Division
6. Division Risk Business Control
7. Internal Audit Division
8. Division Central Operations
11. 26 April 2024 Performance Review Kinerja Maret 2024 1. Jajaran Direksi
April 26, 2024 Review of March 2024 Performance 2. Seluruh Division Head
3. Head of Digital Transformation
4. Distribution Head
5. Kepala Cabang
6. Business Institusional Manager
1. Board of Directors
2. All Division Heads
3. Head of Digital Transformation
4. Distribution Head
5. Branch Head
6. Business Institutional Manager
12. 29 April 2024 IT Project Committee (ITC) Proyek Implementasi New Core 1. Jajaran Direksi
April 29, 2024 Banking System (NCBS) 2. Seluruh Division Head
IT Project Committee (ITC) on the Implementation of the 1. Board of Directors
New Core Banking Syste (NCBS) Project 2. All Division Heads
13. 28 Mei 2024 Materi Rapat Komite Audit bulan Mei 2024 1. Direktur Utama
May 28, 2024 Materials for the Audit Committee Meeting – May 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
14. 06 Juni 2024 IT Project Committee (ITC) Proyek Implementasi MAESTRO 1. Jajaran Direksi
June 06, 2024 IT Project Committee (ITC) on the Implementation of the 2. Seluruh Division Head
MAESTRO Project 1. Board of Directors
2. All Division Heads
15. 24 Juni 2024 Materi Rapat Komite Audit bulan Juni 2024 1. Direktur Utama
June 24, 2024 Materials for the Audit Committee Meeting – June 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Rapat /
Updating Agenda Rapat / Updating Peserta Rapat
No
Meeting / Updating Meeting / Updating Agenda Meeting Participants
Date
16. 16 Juli 2024 Sharing Session Keamanan & Pertahanan Siber dengan 1. Seluruh Dewan Komaris
July 16, 2024 Badan Siber & Sandi Negara (BSSN) 2. Seluruh Direksi
Sharing Session on Cyber Security and Defense with the 3. Seluruh Division Head
National Cyber and Crypto Agency (BSSN) 1. All Board of Commissioners
2. All Board of Directors
3. All Division Heads
17. 22 Juli 2024 Materi Rapat Komite Audit bulan Juli 2024 1. Direktur Utama
July 22, 2024 Materials for the Audit Committee Meeting – July 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
18. 19 Agustus 2024 Materi Rapat Komite Audit bulan Agustus 2024 1. Direktur Utama
August 19, 2024 Materials for the Audit Committee Meeting – August 2024 2. Division Head Internal Audit
1. President Director
2. Division Head Internal Audit
19. 23 September 2024 Materi Rapat Komite Audit bulan September 2024 1. Direktur Utama
September 23, 2024 Materials for the Audit Committee Meeting – September 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
20. 03 Oktober 2024 Kick Off Meeting Rencana Kerja & Anggaran Perusahaan 1. Jajaran Direksi
October 03, 2024 (RKAP) Bank Mandiri Taspen Tahun 2025 2. Division Head
Kick-Off Meeting for Bank Mandiri Taspen’s 2025 Work 3. Head of Digital Transformation
Plan and Budget (RKAP) 4. Distribution Head
5. Kepala Cabang
1. Board of Directors
2. Division Head
3. Head of Digital Transformation
4. Distribution Head
5. Branch Head
21. 04 Oktober 2024 Meeting Kick Off Audit Laporan Keuangan 31 Desember 1. Jajaran Direksi
October 04, 2024 2024 oleh KAP EY 2. Dewan Komisaris
Kick-Off Meeting for the Audit of Financial Statements as 3. Divisi Distribution & Potfolio Management
of December 31, 2024 by KAP EY 4. Divisi Risk Management
5. Divisi Risk Business Control
6. Divisi Internal Audit
7. Divisi Digital Tranformation
8. Divisi IT Planning & Development
9. Divisi Chief Information Security Officer
10. Divisi IT Operations
1. Board of Directors
2. Board of Commissioners
3. Distribution & Portfolio Management Division
4. Risk Management Division
5. Risk Business Control Division
6. Internal Audit Division
7. Digital Transformation Division
8. IT Planning & Development Division
9. Chief Information Security Officer Division
10.IT Operations Division
22. 07 Oktober 2024 Kegiatan Observasi Corporate Governance Perception 1. Komisaris Utama
October 07, 2024 Index (CGPI) PT Bank Mandiri Taspen 2. Jajaran Direksi
Observation on the Corporate Governance Perception 3. Division Distribution & Portfolio Management
Index (CGPI) of PT Bank Mandiri Taspen 4. Division SPM & Accounting
5. Division Risk Management
6. Division Human Capital
7. Division Internal Audit
8. Division Digital Transformation
9. Division IT Planning & Development
10. Division Chief Information Security Officer
11. Division Digital Banking Product
12. Division IT Operations
1. The main commissioner
2. Board of Directors
3. Division Distribution & Portfolio Management
4. SPM & Accounting Division
5. Risk Management Division
6. Human Capital Division
7. Internal Audit Division
8. Digital Transformation Division
9. IT Planning & Development Division
10.Division Chief Information Security Officer
11.Digital Banking Products Division
12.IT Operations Division
PT Bank Mandiri Taspen
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2024 Annual Report
Page 540
Tanggal Rapat /
Updating Agenda Rapat / Updating Peserta Rapat
No
Meeting / Updating Meeting / Updating Agenda Meeting Participants
Date
23. 29 Oktober 2024 Materi Rapat Komite Audit bulan Oktober 2024 1. Direktur Utama
October 29, 2024 Materials for the Audit Committee Meeting – October 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
24. 06 November 2024 Undangan IT Project Committee Kesembilan Proyek 1. Jajaran Direksi
November 06, 2024 Implementasi MAESTRO 2. Seluruh Division Head
The Ninth Invitation of the IT Project Committee about the 1. Board of Directors
Implementation of the MAESTRO Project 2. All Division Heads
25. 26 November 2024 Materi Rapat Komite Audit bulan Oktober 2024 1. Direktur Utama
November 26, 2024 Materials for the Audit Committee Meeting – October 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
26. 26 November 2024 Undangan Rapat Komite Kebijakan Perkreditan (KKP) 1. Jajaran Direksi
November 26, 2024 dengan agenda Usulan Perubahan Penyesuaian RAC 2. Division Distribution & Portfolio Management
Invitation to the Credit Policy Committee (KKP) Meeting 3. Division Consumer Business & Recovery
with the Agenda: Proposed Changes to RAC Adjustments 4. Divisi Compliance
5. Divisi Corporate Secretary & Legal
6. Divisi Risk Business Control
7. Divisi Internal Audit
8. Divisi Central Operation
1. Board of Directors
2. Division Distribution & Portfolio Management
3. Division Consumer Business & Recovery
4. Compliance Division
5. Corporate Secretary & Legal Division
6. Risk Business Control Division
7. Internal Audit Division
8. Central Operation Division
27. 17 Desember 2024 Materi Rapat Komite Audit bulan Desember 2024 1. Direktur Utama
December 17, 2024 Materials for the Audit Committee Meeting – December 2. Division Head Internal Audit
2024 1. President Director
2. Division Head Internal Audit
28. 11 Desember 2024 Undangan IT Project Committee Kesepuluh Proyek 1. Jajaran Direksi
December 11, 2024 Implementasi MAESTRO 2. Seluruh Division Head
The Tenth Invitation of the IT Project Committee on the 1. Board of Directors
Implementation of the MAESTRO Project 2. All Division Heads
Temuan dan Tindak Lanjut Hasil Audit Findings and Follow-Up on Audit Results
Temuan dan tindak lanjut hasil pemeriksaan OJK, Bank Mandiri The findings and follow-up results of examinations by FSA, Bank
dan Audit Internal yang due date Tahun 2024 telah ditindaklanjuti Mandiri and Internal Audit which were due in 2024 have all been
seluruhnya sesuai dengan timeline, berikut rincian Tindak Lanjut followed up in accordance with the timeline, along with details of
Hasil Audit sebagai berikut: Follow-Up Audit Results as follows:
a) Hasil Audit OJK a) OJK Audit Results
Dari 120 temuan Hasil Audit OJK, temuan yang jatuh tempo Out of the 120 findings from the OJK Audit Results, the
pemenuhannya sampai dengan 31 Desember 2024 telah findings due for fulfillment by 31 December 2024, were
selesai ditindaklanjuti sesuai dengan timeline, sedangkan followed up according to the timeline. Meanwhile, 17 findings
17 temuan masih dalam progress dengan due date are still in progress, with due dates submitted as follows (as of
disampaikan sebagai berikut (posisi 10 Desember 2024) December 10, 2024)
Target Date Done On Progress Grand Total
2024
Maret
2 - 2
March
April
15 - 15
April
Mei
2 - 2
May
Juni
1 - 1
June
Juli
9 - 9
July
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Target Date Done On Progress Grand Total
Agustus
4 - 4
August
September
4 - 4
September
Oktober
39 - 39
October
November
20 - 20
November
Desember
2 - 2
December
2025
Januari
1 13 14
January
Februari
- 1 1
February
Maret
4 2 6
March
Mei
- 1 1
May
Grand Total 103 17 120
b) Hasil Audit Bank Mandiri b) Bank Mandiri Audit Results
Pemeriksaan Bank Mandiri Tahun 2023 Bank Mandiri Examination 2023
Seluruh Audit DMTL Bank Mandiri telah diselesaikan pada All Bank Mandiri’s DMTL Audits were completed in March 2024,
Maret 2024 (Surat Tuntas No. IAU.RAU/CA.446/2024 tanggal as stated in Completion Letter No. IAU.RAU/CA.446/2024,
27 Juni 2024 perihal pernyataan tuntas atas hasil audit dated June 27, 2024, regarding the completion of the Bank
Pengamanan Malware Bank Mandiri Tahun 2023). Mandiri’s Malware Security Audit for 2023.
Target Date Done On Progress Grand Total
2023
Desember
2 - 2
December
2024
Maret
3 - 3
March
Grand Total 5 0 5
c) Hasil Audit Internal c) Internal Audit Results
Tindak lanjut hasil audit internal pada Tahun 2023 (Jatuh Follow-up was conducted on the internal audit results for
Tempo pada Tahun 2024) dan Tahun 2024 per 31 Desember 2023 (due in 2024) and 2024 as of December 31, 2024.
2024 dari total 481 temuan 449 temuan yang due date s.d Out of a total of 481 findings, 449 findings with due dates
Desember 2024 seluruhnya telah selesai ditindaklanjuti sesuai until December 2024 have been followed up according to the
dengan timeline dan masih terdapat 32 temuan dengan timeline. Meanwhile, 32 findings with due dates in 2025 are
due date Tahun 2025 masih dalam progress dengan rincian still in progress, with the following details:
sebagai berikut:
Target Date Done On Progress Grand Total
2024
Januari
24 - 24
January
Februari
31 - 31
February
Maret
95 - 95
March
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2024 Annual Report
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Target Date Done On Progress Grand Total
April
53 - 53
April
Mei
39 - 39
May
Juni
31 - 31
June
Juli
37 - 37
July
Agustus
25 - 25
August
September
18 - 18
September
Oktober
43 - 43
Ocktober
November
26 - 26
November
Desember
27 - 27
December
2025
Januari
- 19 19
January
Februari
- 5 5
February
Maret
- 3 3
March
April
- 1 1
April
Mei
- 1 1
May
Juni
- 3 3
June
Grand Total 449 32 481
Satuan Kerja Manajemen Risiko Risk Management Work Unit
Divisi Risk Management merupakan Satuan Kerja Manajemen The Risk Management Division is a Risk Management Work Unit
Risiko yang berperan sebagai Lini Pertahanan Kedua (Second Line that acts as the Second Line of Defense. The Risk Management
of Defense). Divisi Risk Management memiliki tanggung jawab Division has the responsibility to assist and/or monitor risk control.
untuk membantu dan/atau memantau pengendalian Risiko.
Tugas dan Tanggung Jawab Satuan Kerja Duty and Responsibility of Risk Monitoring
Manajemen Risiko Committee Work Unit
Adapun tugas dan tanggungjawab Satuan Kerja Manajemen The duties and responsibilities of the Risk Management Work Unit
Risiko berdasarkan Kebijakan Manajemen Risiko meliputi: are based on the Risk Management Policy which include:
1. Pemantauan terhadap implementasi manajemen risiko yang 1. Monitoring the implementation of risk management that has
telah disetujui oleh Direksi. been approved by the Board of Directors.
2. Pemantauan posisi/eksposur risiko secara keseluruhan, per 2. Monitoring the overall risk position/exposure, per type of risk
jenis risiko maupun per aktivitas fungsional. or per functional activity.
3. Penerapan stress testing guna mengetahui dampak dari 3. Applying the stress testing to determine the impact of the
implementasi kebijakan manajemen risiko terhadap hasil kerja implementation of risk management policies on work
(performance). outcomes (performance).
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Tata Kelola Perusahaan
Corporate Governance
4. Pengkajian terhadap usulan aktivitas dan/atau produk baru 4. Assessing proposed activities and/or new products submitted
yang diajukan oleh unitpengembangan bisnis termasuk sistem by business development units including the systems and
dan prosedur yang digunakan serta dampaknya terhadap procedures used and their impact on risk exposures.
eksposur risiko. 5. Providing recommendations regarding the maximum
5. Memberikan rekomendasi mengenai maksimum eksposur risk exposure that the Business Work Unit must maintain
risiko yang wajib dipelihara Unit Kerja Bisnis sesuai dengan in accordance with the authority possessed by the Risk
kewenangan yang dimiliki Unit Manajemen Risiko. Management Unit.
6. Melakukan evaluasi terhadap akurasi dan validitas data yang 6. Evaluating the accuracy and validity of the data used to
digunakan untuk mengukur risiko, dan measure risk, and
7. Menyusun dan menyampaikan laporan penerapan 7. Arranging and submitting reports on the implementation
manajemen risiko kepada Direksi, Dewan Komisaris dan/atau of risk management to the Board of Directors, Board of
Regulator secara berkala sesuai dengan ketentuannya. Commissioners and/or Regulators periodically in accordance
with the provisions.
Profil Kepala Satuan Kerja Manajemen Risiko Profile of the Head of Risk Management Division
Roni Girsang
Division Head Manajemen Risiko
Head of Risk Management Division
Kewarganegaraan / Citizenship: Domisili / Domicile: Usia / Age:
Indonesia Jakarta, Indonesia 38 tahun / 38
years old
Tempat, Tanggal Lahir / Place and Date of Birth:
Pematang Siantar, 02 September 1986
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari President University (2008) • Bachelor of Accounting from President University (2008)
• Magister Management Engineering Politecnico di Milano (2017) • Master of Management Engineering Politecnico di Milano (2017)
Riwayat Jabatan Job History
• Auditor Cabang Konvensional, PT Bank Danamon Indonesia, Tbk. • Conventional Branch Auditor, PT Bank Danamon Indonesia, Tbk. (2008).
(2008).
• Team Leader Microfinance Audit, PT Bank Danamon Indonesia, Tbk • Team Leader Microfinance Audit, PT Bank Danamon Indonesia, Tbk
(2010). (2010).
• Team Leader Treasury, Financial Institution & Risk Management, PT Bank • Team Leader Treasury, Financial Institution & Risk Management, PT Bank
Mandiri (Persero) Tbk. (2012). Mandiri (Persero) Tbk. (2012).
• Team Leader Group Audit & Risk Advisory (PT Astra International, Tbk. • Team Leader Group Audit & Risk Advisory (PT Astra International, Tbk.
(2018). (2018).
• Wholesale, Treasury & Centralized Operation Audit Head – PT Maybank • Wholesale, Treasury & Centralized Operation Audit Head – PT Maybank
Indonesia, Tbk (2019). Indonesia, Tbk (2019)..
• Division Head Risk Management di Bank Mandiri Taspen (2020-Sekarang). • Division Head Risk Management at Bank Mandiri Taspen (2020-Present)..
Sertifikasi Certification
• Certified Internal Audit Preparation – Tahun 2015 • Certified Internal Audit Preparation – 2015
• Internal Capital Adequacy Assessment Process (ICAAP) & Risk Based • Internal Capital Adequacy Assessment Process (ICAAP) & Risk Based Bank
Bank Rating (RBBR) – Tahun 2013 Rating (RBBR) – 2013
• Sertifikasi Manajemen Risiko Level 4 - tahun 2021 • Level 4 Risk Management Certification – 2021
• Sertifikasi Governance Risk & Compliance Professional (GRCP) - tahun • Governance Risk & Compliance Professional (GRCP) Certification – 2021
2021
• Training Cyber Security - tahun 2021 • Cyber Security Training – 2021
• Sertifikasi Governance, Risk Management and Compliance Professional • Governance, Risk Management and Compliance Professional (GRCP)
(GRCP) - Tahun 2022 Certification – 2022
• Enterprise Risk Management Certified Professional (ERMCP) - tahun • Enterprise Risk Management Certified Professional (ERMCP) – 2022
2022
• Sertifikasi Qualified Chief Risk Officer (QCRO) – tahun 2023 • Qualified Chief Risk Officer (QCRO) Certification – 2023
• Sertifikasi Manajemen Risiko Jenjang 6 - 2024 • Level 6 Risk Management Certification – 2024
Dasar Pengangkatan Basis of Appointment
Menjabat sebagai Division Head Risk Management sejak 06 November Served as Head of Risk Management Division since November 6, 2020
2020 berdasarkan Surat Keputusan No. DIR.UTM/084/XI/2020 tanggal 06 based on Decree No. DIR.UTM/084/XI/2020 dated November 6, 2020.
November 2020.
PT Bank Mandiri Taspen
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Pengembangan Kompetensi Bidang Competence Development in the Field of Risk
Manajemen Risiko Management
Jenis Pelatihan dan Materi
Pengembangan Kompetensi / Waktu
Nama Jabatan Penyelenggara
Pelatihan pelaksanaan
Name Position Organizer
Types of Training and Materials for the Execution time
Development of Competence/Training
Roni Girsang Division Head Risk 1. Pembekalan Refreshment Sertifikasi 1. 21 Mar 2024 1. LPPI
Management Manajemen Risiko Jenjang 6 2. 8 Mar 2024 2. Kementerian BUM
2. Pelatihan Risk Maturity Index Kementerian 3. 29 Agu 2024 3. Bank Mandiri
BUMN Tahun 2024 1. March 21, 2024 1. LPPI
3. Fundamental Review Trading Book 2. March 8, 2024 2. Ministry of
1. Debriefing on Level 6 Risk Management 3. Aug 29, 2024 State-Owned
Certification Refreshment Enterprises
2. Risk Maturity Index Training by Ministry of 3. Bank Mandiri
State-Owned Enterprises in 2024
3. Fundamental Review of the Trading Book
I Putu Mandala Ardha Department Head Credit 1. Pelatihan Risk Maturity Index Kementerian 1. 8 Mar 2024 1. Kementerian
Kusuma & Portfolio Risk BUMN Tahun 2024 2. 27 Jan 2024 BUMN
2. Refreshment Manajemen Risiko Jenjang 1. Mar 8, 2024 2. EfektifPro
Kualifikasi 5 2. Jan 27, 2024 1. Ministry of
1. Risk Maturity Index Training by Ministry of State-Owned
State-Owned Enterprises in 2024 Enterprises
2. Refreshment on Risk Management 2. EfektifPro
Certification for Level 5 Qualification
Oktris Novali Gusti Department Head 1. Refreshment Manajemen Risiko Jenjang 1. 27 Jan 2024 1. EfektifPro
Market, Liquidity Risk & Kualifikasi 5 2. 29 Agu 2024 2. Bank Mandiri
Data Analytics 2. Fundamental Review Trading Book 1. Jan 27, 2024 1. EfektifPro
1. Refreshment on Risk Management for Level 2. Aug 29, 2024 2. Bank Mandiri
5 Qualification
2. Fundamental Review of the Trading Book
Oryza Nina Sativa Department Head IT, 1. Manajemen Risiko Siber & Informasi 1. 19 Jul 2024 1. IRMAPA
Product Delivery & Fraud 2. Refreshment Training Application Fraud 2. 20 Jun 2024 2. Bank Mandiri
Risk Detection System 1. Jul 19, 2024 Taspen
1. Cyber and Information Risk Management 2. June 20, 2024 1. IRMAPA
2. Refreshment on the Training of the Fraud 2. Bank Mandiri
Detection System Application Taspen
Rosanna Saragih Department Head 1. Qualification Risk Manaagement Officer 1. 19 Mar 2024 1. Taspen University
Operational Risk (QRMO) 2. 9 Agu 2024 2. EfektifPro
2. Refreshment Manajemen Risiko Jenjang 1. March 19, 2024 1. Taspen University
Kualifikasi 5 2. Aug 9, 2024 2. EfektifPro
1. Risk Management Officer (QRMO)
Qualification
2. Refreshment on Risk Management for Level
5 Qualification
I Dewa Gede Putra Team Leader Credit Risk Refreshment Manajemen Risiko Jenjang 07 Sep 2025 Ikatan Bankir
Wirawan Kualifikasi 5 Sep 07, 2025 Indonesia
Refreshment on Risk Management for Level 5 Indonesian Bankers
Qualification Association
Yogi Nugraha Professional Staff Credit Refreshment Sertifikasi Manajemen Risiko 27 Sep 2024 GPS & Partners
Risk Jenjang Kualifikasi 4 Sep 27, 2024 GPS & Partners
Refreshment on Risk Management for Level 4
Qualification
Winda Lestari Professional Staff Refreshment Manajemen Risiko Jenjang 22 Okt 2024 EfektifPro
Enterprise Risk Kualifikasi 4 Oct 22, 2024 EfektifPro
Management Refreshment on Risk Management for Level 4
Qualification
B. Vito Bayu Aji Indi Professional Staff 1. Pelatihan Risk Manturity Index Kementerian 1. 8 Mar 2024 1. Kementerian
Enterprise Risk BUMN Tahun 2024 2. 22 Okt 2024 BUMN
Management 2. Refreshment Manajemen Risiko Jenjang 1. March 8, 2024 2. EfektifPro
Kualifikasi 4 2. Oct 22, 2024 1. Ministry of
1. Risk Manturity Index Training by the Ministry State-Owned
of State-Owned Enterprises in 2024 Enterprises
2. Refreshment on Risk Management for Level 2. EfektifPro
4 Qualification
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Tata Kelola Perusahaan
Corporate Governance
Jenis Pelatihan dan Materi
Pengembangan Kompetensi / Waktu
Nama Jabatan Penyelenggara
Pelatihan pelaksanaan
Name Position Organizer
Types of Training and Materials for the Execution time
Development of Competence/Training
Lusia Devi Astuti Team Leader Asset & Refreshment Manajemen Risiko Jenjang 26 Feb 2024 EfektifPro
Liabilities Management Kualifikasi 4 Feb 26, 2024 EfektifPro
Refreshment on Risk Management for Level 4
Qualification
Alfiyah Trisyani Professional Staff Asset & Refreshment Manajemen Risiko Jenjang 22 Okt 2024 EfektifPro
Liabilities Management Kualifikasi 4 Oct 22, 2024 EfektifPro
Refreshment on Risk Management for Level 4
Qualification
Rachel Chieko Siswanta Professional Staff Data Refreshment Manajemen Risiko Jenjang 22 Okt 2024 EfektifPro
Analyst Kualifikasi 4 Oct 22, 2024 EfektifPro
Refreshment on Risk Management for Level 4
Qualification
Karin Deviera Professional Staff Data Pelatihan Data Analytics 02 Mar 2024 TASPEN (TELLS)
Analyst Data Analytics Training March 02, 2024 TASPEN (TELLS)
T. Rafi Nugroho Maghribi Professional Staff Asset & Sertifikasi Manajemen Risiko Jenjang Kualifikasi 4 18 Nov 2024 LSPP
Liabilities Management Refreshment on Risk Management for Level 4 Nov 18, 2024 LSPP
Qualification
Andry Dwi Ramdhani Pelaksana Market, Pembekalan Sertifikasi Manajemen Risiko 07-08 September 2024 GPS & Partners
Liquidity Risk & Data Jenjang Kualifikasi 4 September 07-08, GPS & Partners
Analytics Debriefing of Refreshment on Risk 2024
Market Executor, Liquidity Management for Level 4 Qualification
Risk & Data Analytics
Oktovany Team Leader Operations 1. Pelatihan Business Continuity Management 1. 20 Mei 2024 1. CRMS
& Support 2. Pelatihan Audit perbankan 2. 29 Des 2024 2. IBI
3. Pelatihan Upskilling POJK 2022 3. 20 July 2024 3. CRMS
4. Pelatihan Fraud Risk Matigation & Hukum 4. 20 Nov 2024 4. IBI
yang melekat 5. 28 Nov 2024 5. IBI
5. Pelatihan Fungsi Kepatuhan Dalam Bank 6. 2-3 Agustus 2024 6. Efektifpro
Umum 7. 18 sd 19 Mei 2024 7. Karsa Bakti Lestari
6. Sertifikasi Manajemen Risiko Jenjang 1. May 20, 2024 1. CRMS
Kualifikasi 4 2. Dec 29, 2024 2. IBI
7. Sertifikasi Sistem Pembayaran dan 3. July 20, 2024 3. CRMS
Pengelolaan Uang Rupiah 4. Nov. 20, 2024 4. IBI
1. Business Continuity Management Training 5. Nov. 28, 2024 5. IBI
2. Banking Audit Training 6. August 2-3, 2024 6. Efektifpro
3. 2022 POJK Upskilling Training 7. May 18 to 19 2024 7. Karsa Bakti Lestari
4. Training on Fraud Risk Mitigation & Applicable
Laws
5. Training on Compliance Function in
Commercial Banks
6. Risk Management Certification for Level 4
Qualification
7. Certification in Payment Systems and Rupiah
Currency Management
Thomi Irfansyah Team Leader Business & 1. Pembekalan Sertifikasi Manajemen Risiko 1. 27 Juli 2024 1. GPS & Partners
Technology 2. Sertifikasi Manajemen Risiko Kualifikasi 4 2. 12 September 2024 2. LSPP
1. Debriefing on Risk Management Certification 1. July 27, 2024 1. GPS & Partners
2. Risk Management Certification for Level 4 2. September 12, 2024 2. LSPP
Qualification
Faris Alfiansyah Professional Staff Manajemen Risiko Operasional dan Sistem 27-28 Maret 2024 Learning Media
Operations & Support Pengendalian Internal March 27-28, 2024 Indonesia
Operational Risk Management and Internal Learning Media
Monitoring System Indonesia
Dzillan Hidayat Ramadhan Professional Staff Manajemen Risiko Operasional dan Sistem 27-28 Maret 2024 Learning Media
Operations & Support Pengendalian Internal March 27-28, 2024 Indonesia
Operational Risk Management and Internal Learning Media
Monitoring System Indonesia
Adiyat Triputra Priyadi Professional Staff Sertifikasi Manajemen Risiko Jenjang Kualifikasi 4 18/11/2024 LSPP
Business & Technology Risk Management Certification for Level 4 11/18/2024 LSPP
Qualification
PT Bank Mandiri Taspen
543
2024 Annual Report
Page 546
Jenis Pelatihan dan Materi
Pengembangan Kompetensi / Waktu
Nama Jabatan Penyelenggara
Pelatihan pelaksanaan
Name Position Organizer
Types of Training and Materials for the Execution time
Development of Competence/Training
Luh Putu Arlin Sumartini Pelaksana Operational Pembekalan Sertifikasi Manajemen Risiko 07-08 September 2024 GPS & Partners
Risk Jenjang Kualifikasi 4 September 7-8, 2024 GPS & Partners
Debriefing on Risk Management Certification
for Level 4 Qualification
Nurtilisna Sari Lubis Team Leader Fraud Risk Refreshment Training Application Fraud 20-Jun-24 Bank Mandiri Taspen
Detection System Jun-20-24 Bank Mandiri Taspen
Refreshment on the Training of Application of
Fraud Detection System
Maulana Saputra Professional Staff Fraud 1. Pembekalan Sertifikasi Manajemen Risiko 1. 2-3 Agustus 2024 1. PT EfektifPro
Risk 2. Sistem Pembayaran dan Pengelolaan Uang 2. 23,24 & 26 Knowledge
Rupiah November 2024 Source
1. Debriefing on Risk Management Certification 1. August 2-3, 2024 2. Karsa Bakti Lestari
2. Rupiah Payment and Currency Management 2. November 23,24 & 1. PT EfektifPro
System 26, 2024 Knowledge Source
2. Karsa Bakti Lestari
I Dewa Gede Ngr Eka Professional Staff It & 1. Manajemen Risiko Operasional TI 1. 12 Juli 2024 1. IRMAPA
Chandra P Product Delivery Risk 2. IRMAPA Manajemen Risiko Pengembangan 2. 17 Juli 2024 2. IRMAPA
dan Pengadaan TI 1. July 12, 2024 1. IRMAPA
1. IT Operational Risk Management 2. July 17, 2024 2. IRMAPA
2. IRMAPA: Risk Management in IT Development
and Procurement
Salsabil Farah Aqilah Professional Staff It & 1. IRMAPA Manajemen Risiko Operasional TI 1. 12 Juli 2024 1. IRMAPA
Wijaya Product Delivery Risk 2. IRMAPA Manajemen Risiko Pengembangan 2. 17 Juli 2024 2. IRMAPA
dan Pengadaan TI 3. 2-3 Agustus 2024 3. PT EfektifPro
3. Pembekalan Sertifikasi Manajemen Risiko 4. 18 sd 19 Mei 2024 Knowledge
4. Sistem pembayaran dan Pengelolaan Uang 1. July 12, 2024 Source
Rupiah 2. July 17, 2024 4. Karsa Bakti Lestari
1. IRMAPA: IT Operational Risk Management 3. August 2-3, 2024 1. IRMAPA
2. IRMAPA: IT Provision and Development Risk 4. May 18-19, 2024 2. IRMAPA
Management 3. PT EfektifPro
3. Debriefing on Risk Management Certification Knowledge Source
4. Rupiah Payment and Currency Management 4. Karsa Bakti Lestari
System
Sertifikasi Manajemen Risiko Risk Management Certification
Jabatan Jenjang 4 Jenjang 5 Jenjang 6 Jenjang 7
Position Tier 4 Tier 5 Tier 6 Tier 7
Distribution Head (DH)
- 9 - -
Distribution Head (DH)
Operational Head (OH)
3 6 - -
Operational Head (OH)
Kepala Cabang (KC)
7 31 - -
Branch Manager (KC)
Kepala Cabang Pembantu (KCP)
234 6 - -
Assistant Branch Manager (KCP)
Spoke
10 - - -
Spoke
Operational Manager (OM)
34 5 - -
Operational Manager (OM)
Kepala Divisi
- 15 5 1
Head of Division
Kepala Departemen
20 51 1 -
Head of Department
Project Manager
- 2 - -
Project Manager
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan Tugas Divisi Manajemen Risiko Implementation of The Tasks of The Risk
Tahun 2024 Management Division in 2024
Divisi Risk Management merupakan Satuan Kerja Manajemen The Risk Management Division is a Risk Management Unit which
Risiko yang berperan sebagai Lini Pertahanan Kedua (Second acts as the Second Line of Defense. The Risk Management Division
Line of Defense). Divisi Risk Management memiliki tanggung has the responsibility to assist and/or monitor risk control. The
jawab untuk membantu dan/atau memantau pengendalian implementation of the duties and responsibilities of the Risk
Risiko. Adapun pelaksanaan tugas dan tanggung jawab Divisi Risk Management Division includes:
Management antara lain:
1. Pemantauan terhadap implementasi kebijakan, strategi dan 1. Monitoring the implementation of Risk Management policies,
kerangka Manajemen Risiko yang direkomendasikan oleh strategies and frameworks recommended by the Risk Management
Komite Manajemen Risiko dan yang telah disetujui oleh Direksi. Committee and approved by the Board of Directors.
2. Pemantauan posisi/eksposur risiko secara keseluruhan, per 2. Monitoring overall risk position/exposure, per type of risk
jenis risiko maupun per jenis aktivitas fungsional termasuk and per type of functional activity including monitoring
pemantauan kepatuhan terhadap toleransi Risiko dan limit compliance with established risk tolerances and limits.
yang ditetapkan.
3. Penerapan stress testing guna mengetahui dampak dari 3. Implementation of stress testing to determine the impact
implementasi kebijakan dan strategi Manajemen Risiko terhadap of the implementation of Risk Management policies and
portfolio atau hasil kerja (performance) Bank secara keseluruhan. strategies on the Bank’s overall portfolio or performance.
4. Pengkajian terhadap usulan aktivitas dan/atau produk baru 4. Review of proposed new activities and/or products proposed
yang diajukan dan dikembangkan oleh suatu unit tertentu and developed by a particular Bank unit which is focused
Bank yang yang difokuskan terutama pada aspek kemampuan primarily on aspects of the Bank’s ability to manage new
Bank untuk mengelola produk dan/atau aktivitas baru termasuk products and/or activities including the completeness of the
kelengkapan sistem dan prosedur yang digunakan serta systems and procedures used and their impact on the Bank’s
dampaknya terhadap eksposur risiko Bank secara keseluruhan. overall risk exposure.
5. Memberikan rekomendasi kepada satuan kerja bisnis dan/ 5. Provide recommendations to business units and/or to the
atau kepada komite Manajemen Risiko terkait penerapan Risk Management committee regarding the implementation
Manajemen Risiko antara lain mengenai besaran atau of Risk Management, including regarding the amount or
maksimum eksposur Risiko yang dapat dipelihara Bank. maximum risk exposure that the Bank can maintain.
6. Melaksanakan kaji ulang secara berkala dengan frekuensi 6. Carry out regular reviews with a frequency adjusted to the
yang disesuaikan kebutuhan Bank, untuk memastikan: Bank’s needs, to ensure:
a. Kecukupan kerangka Manajemen Risiko; a. Adequacy of the Risk Management framework;
b. Keakuratan metodologi penilaian Risiko; b. Accuracy of Risk assessment methodology;
c. Kecukupan sistem informasi Manajemen Risiko c. Adequacy of the Risk Management information system
7. Mengevaluasi akurasi dan validitas data yang digunakan oleh 7. Evaluate the accuracy and validity of data used by the Bank to
Bank untuk mengukur Risiko bagi Bank yang menggunakan measure Risk for Banks that use models for internal purposes.
model untuk keperluan intern.
8. Memberikan rekomendasi kepada satuan kerja operasional 8. Provide recommendations to operational units (risk-taking
(risk-taking unit) dan/atau kepada komite Manajemen Risiko, units) and/or to the Risk Management committee, according
sesuai kewenangan yang dimiliki. to their authority.
9. Menyusun dan menyampaikan laporan profil Risiko kepada 9. Prepare and submit Risk profile reports to the President
direktur utama, direktur yang membawahkan fungsi Director, Director in charge of the Risk Management and
Manajemen Risiko dan kepatuhan, dan komite Manajemen compliance function, and the Risk Management committee
Risiko secara berkala atau paling sedikit secara triwulanan. periodically or at least quarterly. The frequency of reports
Frekuensi laporan harus ditingkatkan dalam hal kondisi pasar should be increased in case market conditions change rapidly.
berubah dengan cepat.
10. Memberikan masukan kepada Direksi dalam penyusunan 10. Provide input to the Board of Directors in preparing policies,
kebijakan, strategi, dan kerangka Manajemen Risiko. strategies and Risk Management frameworks
11. Mengembangkan prosedur dan alat untuk identifikasi, 11. Develop procedures and tools for risk identification,
pengukuran, pemantauan, dan pengendalian Risiko. measurement, monitoring and control.
12. Mendesain dan menerapkan perangkat yang dibutuhkan 12. Design and implement the tools needed to implement Risk
dalam penerapan Manajemen Risiko. Management.
PT Bank Mandiri Taspen
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Page 548
Komite di Bawah Direksi Committees Under the Board of Director
Direksi dibantu oleh 4 (empat) Komite yang semuanya bertugas The Board of Directors was assisted by 4 (four) Committees all
memberikan opini obyektif kepada Direksi dan membantu of whom are tasked with providing objective opinions to the
meningkatkan efektivitas pelaksanaan tugas Direksi secara Board of Directors and helping to increase the effectiveness of
sistematis. Anggota Komite ditunjuk oleh Direksi dan dalam the implementation of the Board of Directors tasks systematically.
pelaksanaan rapat memberikan kontribusi sesuai dengan bidang The members of the Committee are appointed by the Board of
keahliannya. Directors and in the implementation of the meetings contribute
according to their field of expertise.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko (KMR) bertugas memberikan Risk Management Committee served to give recommendation to
rekomendasi kepada Direktur Utama yang meliputi rekomendasi the President Director, including recommendation for preparation
penyusunan kebijakan manajemen risiko, penetapan risk appetite of risk management policy, establishment of risk appetite
dan risk tolerance, penilaian efektivitas penerapan kerangka and risk tolerance, assessment of framework implementation
manajemen risiko sesuai SK Direksi No. KEP.DIR/158/V/2022 effectiveness consistent with the Decree of the Board of Directors
tanggal 31 Mei 2022 perihal Komite Manajemen Risiko (KMR) PT No. KEP.DIR/158/V/2022 dated May, 31 2022 regarding the Risk
Bank Mandiri Taspen. Management Committee (KMR) of PT Bank Mandiri Taspen.
STRUKTUR DAN KEANGGOTAAN KOMITE STRUCTURE AND MEMBERSHIP RISK MANAGEMENT
MANAJEMEN RISIKO COMMITTEE
Struktur dan keanggotaan Komite Manajemen Risiko berdasarkan The structure and membership of the Risk Management Committee
SK Direksi No SK KEP.DIR/158/V/2022 tanggal 31 Mei 2022 based on the Decree of the Board of Directors No. SK KEP.
perihal Komite Manajemen Risiko (KMR) PT Bank Mandiri Taspen DIR/158/V/2022 dated May, 31 2022 egarding the Risk Management
adalah sebagai berikut. Committee (KMR) of PT Bank Mandiri Taspen is as follows.
Ketua Direktur yang Membawahkan Fungsi Manajemen Risiko
Chairman Director in Charge of Risk Management Function
Wakil Ketua Direktur yang membawahkan Fungsi kepatuhan
Vice Chairman Director in Charge of Compliance Function
Sekretaris Kepala Divisi Risk Management
Secretary Head of Risk Management Division
Sekretaris Pengganti (Alternate) Kepala Divisi Compliance
Alternate Secretary Head of Compliance Division
Anggota tetap yang memiliki hak suara Seluruh Direktur kecuali Direktur Utama dan Direktur yang Membawahkan Fungsi Kepatuhan
(Permanent voting members) All Directors except the President Director and Director in Charge of Compliance Function
Permanent voting members
Anggota tetap yang tidak memiliki hak 1. Direktur yang membawahkan fungsi kepatuhan
suara (Permanent Non-voting Members) 2. Kepala Divisi Internal Audit
Permanent Non-voting Members 3. Kepala Divisi Compliance
4. Kepala Divisi RBC
5. Kepala Divisi Corporate Secretary & Legal
6. Kepala Divisi Risk Management
1. Director in charge of compliance function
2. Head of Internal Audit Division
3. Head of Compliance Division
4. Head of RBC Division
5. Head of Corporate Secretary & Legal Division
6. Head of Risk Management Division
Anggota Tidak Tetap yang tidak memiliki Kepala Divisi lainnya yang diundang sesuai dengan permasalahan yang dibahas dan kebutuhan
hak suara (Contributing Bank
Non-voting Members) Other Division Heads invited according to the issues discussed and the Bank’s needs
Contributing Non-voting Members
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Tata Kelola Perusahaan
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URAIAN TUGAS DAN TANGGUNG JAWAB DESCRIPTIONS OF RISK MANAGEMENT COMMITTEE’S
KOMITE MANAJEMEN RISIKO DUTIES AND RESPONSIBILITIES
Komite Manajemen Risiko bertugas menentukan strategi, Risk Management Committee is in charge of determining Risk
kebijakan dan prosedur Manajemen Risiko, mengawasi Management strategy, policy and procedure, supervising the
pelaksanaannya, mengembangkan budaya manajemen risiko implementation, developing risk management culture and ensuring
serta memastikan adanya sumber daya yang memadai untuk sufficient resources for the implementation of risk management
pelaksanaan manajemen risiko di seluruh Bank Mandiri Taspen. across Bank Mandiri Taspen.
PROFIL ANGGOTA KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE MEMBER PROFILE
Nama Jabatan Keterangan Profil
Name Position Information Profile
Putu Apriyanto Ketua Direktur Finance, Risk & Profil dapat dilihat pada bagian Profil Direksi dalam Laporan
Chairman Operation Tahunan ini.
Director of Finance, Risk & Profiles can be seen in the Board of Directors Profile section in
Operation this Annual Report.
Resi Lora Wakil Ketua/anggota tetap Direktur Compliance & Profil dapat dilihat pada bagian Profil Direksi dalam Laporan
yang tidak memiliki hak Control Tahunan ini.
suara Director of Compliance & Profiles can be seen in the Board of Directors Profile section in
Deputy Chairman/permanent Control this Annual Report.
members who do not have
voting rights
Roni Girsang Sekretaris/anggota tetap yang Kepala Divisi Risk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
tidak memiliki hak suara Management Laporan Tahunan ini.
Secretary/permanent Head of Risk Management Profiles can be seen in the Executive Officers Profile section in
member who does not have Division this Annual Report.
voting rights
Sisi Rahmina Sekretaris Pengganti Kepala Divisi Compliance Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
(Alternate)/anggota tetap Head of Compliance Division Laporan Tahunan ini.
yang tidak memiliki hak Profiles can be seen in the Executive Officers Profile section in
suara this Annual Report.
Alternate Secretary/
permanent member who does
not have voting rights
Widi Nugroho Anggota tetap yang memiliki Direktur IT & Digital Profil dapat dilihat pada bagian Profil Direksi dalam Laporan
hak suara Director of IT & Digital Tahunan ini.
Permanent voting members Profiles can be seen in the Board of Directors Profile section in
this Annual Report.
Maswar Purnama Anggota tetap yang memiliki Direktur Business Profil dapat dilihat pada bagian Profil Direksi dalam Laporan
hak suara Director of Business Tahunan ini.
Permanent voting members Profiles can be seen in the Board of Directors Profile section in
this Annual Report.
Resi Lora Anggota tetap yang tidak Direktur Compliance & Profil dapat dilihat pada bagian Profil Direksi dalam Laporan
memiliki hak suara Control Tahunan ini.
Permanent non-voting Director of Compliance & Profiles can be seen in the Board of Directors Profile section in
members Control this Annual Report.
M. Jacobie Henry Anggota tetap yang tidak Kepala Divisi Internal Audit Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
Widojono memiliki hak suara Head of Internal Audit Laporan Tahunan ini.
Permanent non-voting Division Profiles can be seen in the Executive Officers Profile section in
members this Annual Report.
Sisi Rahmina Anggota tetap yang tidak Kepala Divisi Compliance Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
memiliki hak suara Head of Compliance Division Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officers Profile section in
members this Annual Report.
Aditya Subiyanto Anggota tetap yang tidak Kepala Divisi Risk Business Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
memiliki hak suara Control Laporan Tahunan ini.
Permanent non-voting Head of Risk Business Control Profiles can be seen in the Executive Officers Profile section in
members Division this Annual Report.
Errinto Sahat Pahala Anggota tetap yang tidak Kepala Divisi Corporate Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam
Pardede memiliki hak suara Secretary & Legal Laporan Tahunan ini.
Permanent non-voting Head of Corporate Secretary Profiles can be seen in the Executive Officers Profile section in
members & Legal Division this Annual Report.
PT Bank Mandiri Taspen
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2024 Annual Report
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INDEPENDENSI KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE INDEPENDENCE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur
lainnya, Komisaris maupun Pemegang Saham Pengendali, All members of the Committee are not affiliated with other
bukan merupakan pemegang saham Perusahaan yang dapat Directors, Commissioners or Controlling Shareholders, are not
mempengaruhi kemampuannya untuk bertindak independen, shareholders of the Company which may affect their ability to
Komisaris, Direktur maupun karyawan dari perusahaan yang act independently, Commissioners, Directors or employees of
memiliki afiliasi maupun bisnis dengan Bank. companies that have affiliation or business with the Bank.
RAPAT DAN PELAKSANAAN TUGAS MEETINGS AND IMPLEMENTATION OF RISK MANAGEMENT
KOMITE MANAJEMEN RISIKO COMMITTEE TASKS
Komite Manajemen Risiko mengadakan rapat minimal 4 (empat) Risk Management holds meetings at least 4 times in 1 (one) year
kali dalam 1 (satu) tahun atau sewaktu-waktu sesuai dengan or at any time as needed. During 2024 several important agendas
kebutuhan. Selama tahun 2024 beberapa agenda penting yang were carried out through meetings, including:
dilakukan melalui rapat antara lain:
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
1 17 Januari 2024 1. Usulan Penetapan Penilaian Profil Risiko 1. Dir. Finance, Risk & Operation
January 17, 2024 Trw. IV dan Tingkat Kesehatan Bank Sm. 2. Dir. Business
II tahun 2023 3. Dir. Compliance & Control
2. Usulan Penetapan Penilaian Profil RIsiko 4. Divisi Risk Management
Siber periode tahun 2023 5. Divisi Corsec & Legal
1. Proposal for the Determination of Risk 6. Divisi Risk Business Control
Profile Assessment for Q4 and Bank 7. Divisi Compliance
Soundness Level for H2 of 2023 8. Divisi IT Operation
2. Proposal for the Determination of Cyber 1. Dir. Finance, Risk & Operations
Risk Profile Assessment for the 2023 2. Dir. Business
Period 3. Dir. Compliance & Control
4. Risk Management Division
5. Corsec & Legal Division
6. Risk Business Control Division
7. Compliance Division
8. IT Operations Division
2 20 Februari 2024 Usulan Penetapan RAS 2024 1. Dir. Business
February 20, 2024 Proposal for the Determination of RAS 2. Dir. Compliance & Control
2024 3. Pejabat Eksekutif Finance, Risk & Operations
4. Pejabat Eksekutif IT & Digital
5. Divisi Risk Management
6. Divisi Corsec & Legal
1. Dir. Business
2. Dir. Compliance & Control
3. Executive Officer of Finance, Risk & Operations
4. Executive Officer of IT & Digital
5. Risk Management Division
6. Corsec & Legal Division
3 18 April 2024 Usulan Penetapan Penilaian Profil Risiko 1. Dir. Business
April 18, 2024 Triwulan I Tahun 2024 2. Dir. Compliance & Control
Proposal for the Determination of Risk 3. Pejabat Eksekutif Finance, Risk & Operations
Profile Assessment for Q1 of 2024 4. Divisi Risk Management
5. Divisi Corporate Secretary & Legal
6. Divisi Compliance
7. Divisi Risk Business Control
1. Dir. Business
2. Dir. Compliance & Control
3. Executive Officer of Finance, Risk & Operations
4. Risk Management Division
5. Corporate Secretary & Legal Division
6. Compliance Division
7. Risk Business Control Division
4 29 April 2024 Usulan Pengesahan Kebijakan Manajemen Mekanisme Rapat Secara Sirkuler
April 29, 2024 Risiko Circular Meeting Mechanism
Proposal for the Validation of Risk
Management Policy
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
5 11 Juni 2024 Usulan Penetapan Hasil Review 1. Dir. Business
June 11, 2024 Metodologi Penilaian Risk-Based Bank 2. Dir. Compliance & Control
Rating atau 3. Pejabat Eksekutif IT & Digital
Tingkat Kesehatan Bank (TKB) 4. Divisi Risk Management
Proposal for the Determination of Review 5. Divisi Corporate Secretary & Legal
on the Methodology for Risk-based Bank 1. Dir. Business
Rating or Bank Soundness Level (TKB) 2. Dir. Compliance & Control
Assessment 3. IT & Digital Executive Officer
4. Risk Management Division
5. Corporate Secretary & Legal Division
6 15 Juli 2024 Usulan Penetapan Profil Risiko TW II dan 1. Dir. Finance, Risk & Operations
July 15, 2024 Tingkat Kesehatan Bank Periode Semester 2. Dir. IT & Digital
I 2024 3. Pejabat Eksekutif Compliance & Control
Proposal for the Determination of Risk 4. Direktur Utama
Profile Assessment for Q2 and Bank 5. Divisi Risk Management
Soundness Level for H1 of 2024 6. Divisi SPM & Accounting
7. Divisi Risk Business Control
1. Director of Finance, Risk & Operations
2. Director of IT & Digital
3. Executive Officer of Compliance & Control
4. President Director
5. Risk Management Division
6. SPM & Accounting Division
7. Risk Business Control Division
7 13 Agustus 2024 Operational Risk Highlight Semester 1. Dir. Finance, Risk & Operations
August 13, 2024 I 2024 dan Usulan Web Cam untuk 2. Dir. Business
memitigasi risiko penyalahgunaan 3. Pejabat Eksekutif Compliance & Control
rekening nasabah 4. Direktur Utama
Operational Risk Highlights for HI 2024 5. Divisi Risk Management
and Proposal for Implementation of Web 6. Divisi Corporate Secretary & Legal
Cam Technology to Mitigate the Risk of 7. Divisi Risk Business Control
Customer Account Misuse 8. Divisi Internal Audit
9. Divisi Distribution & Portfolio Management
10. Divisi Human Capital
11. Divisi Central Operation
12. Divisi Compliance
1. Director. Finance, Risk & Operations
2. Director. Business
3. Executive Officer Compliance & Control
4. President Director
5. Risk Management Division
6. Corporate Secretary & Legal Division
7. Risk Business Control Division
8. Internal Audit Division
9. Distribution & Portfolio Management Division
10.Human Capital Division
11.Central Operation Division
12.Compliance Division
8 27 Agustus 2024 Update progress RCSA Revamp Kantor 1. Dir. Finance, Risk & Operations
August 27, 2024 pusat & Cabang serta Progress Perbaikan 2. Dir.Business
di Divisi Central Operation 3. Dir.IT & Digital
Updates on the Progress of the RCSA 4. Pejabat Eksekutif Compliance & Control
Revamp for Head Office and Branches, 5. Direktur Utama
and the Ongoing Improvement Initiatives 6. Divisi Risk Management
in the Central Operations Division. 7. Divisi Corporate Secretary & Legal
8. Divisi Risk Business Control
9. Divisi Compliance
10. Divisi Central Operation
11. Divisi IT Operations
1. Director. Finance, Risk & Operations
2. Director.Business
3. Director.IT & Digital
4. Executive Officer Compliance & Control
5. President Director
6. Risk Management Division
7. Corporate Secretary & Legal Division
8. Risk Business Control Division
9. Compliance Division
10. Central Operation Division
11. IT Operations Division
PT Bank Mandiri Taspen
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2024 Annual Report
Page 552
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
9 10 September 2024 Usulan Revisi Kebijakan Bank 1. Dir. IT & Digital
September 10, 2024 Proposal for the Revision of Bank Policies 2. Di Business
3. Dir Utama
4. Divisi Risk Management
5. Divisi Corporate Secretary & Legal
6. Divisi Risk Business Control
7. Divisi Compliance
8. Divisi Internal Audit
9. Divisi Central Operation
10. Divisi Operational Excellence & Customer Experience
11. Divisi IT Operations
12. Divisi IT Planning & Development
13. Divisi Chief Information Security Officer
14. Divisi Procurement & Asset Management
1. IT & Digital Director
2. In Business
3. President Director
4. Risk Management Division
5. Corporate Secretary & Legal Division
6. Risk Business Control Division
7. Compliance Division
8. Internal Audit Division
9. Central Operation Division
10. Operational Excellence & Customer Experience Division
11. IT Operations Division
12. IT Planning & Development Division
13. Chief Information Security Officer Division
14. Procurement & Asset Management Division
10 15 Oktober 2024 Usulan Penetapan Penilaian Profil Risiko 1. Dir. Finance Risk & Operations
October 15, 2024 Triwulan III Tahun 2024 2. Dir. Business
Proposal for the Determination of Risk 3. Dir. IT & Digital
Profile Assessment for Q3 of 2024 4. Dir. Compliance & Control
5. Dir. Utama
6. Divisi Risk Management
7. Divisi Corporate Secretary & Legal
8. Divisi Risk Business Control
9. Divisi Compliance
10. Divisi Internal Audit
11. Divisi Central Operation
12. Divisi SPM & Accounting
1. Director. Finance Risk & Operations
2. Director. Business
3. Director. IT & Digital
4. Director. Compliance & Control
5. Director. Utama
6. Risk Management Division
7. Corporate Secretary & Legal Division
8. Risk Business Control Division
9. Compliance Division
10. Internal Audit Division
11. Central Operation Division
12. SPM & Accounting Division
11 24 Desember 2024 Penetapan Perubahan Metodologi 1. Dir. Finance, Risk & Operations
December 24, 2024 Penilaian Risk-Based Bank Rating (RBBR) 2. Dir. Business
Determination of Changes in the 3. Dir. Utama
Methodology of Risk-Based Bank Rating 4. Divisi Compliance
(RBBR) Assessment 5. Divisi Risk Management
6. Divisi Corporate Secretary & Legal
7. Divisi Risk Business Control
8. Divisi Internal Audit
1. Director. Finance, Risk & Operations
2. Director. Business
3. Director. Main
4. Compliance Division
5. Risk Management Division
6. Corporate Secretary & Legal Division
7. Risk Business Control Division
8. Internal Audit Division
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Tata Kelola Perusahaan
Corporate Governance
Komite Kredit Credit Committee
Komite Kredit adalah adalah suatu komite yang terdiri dari Credit Committee is a committee which consists of at least 2
minimal 2 (dua) orang anggota yang mewakili fungsi Bisnis (two) members representing Business and Credit Risk Approval
dan Credit Risk Approval, yang berwenang dan bertanggung functions who are in charge and responsible to recommend and/or
jawab untuk merekomendasikan dan/atau memutus kredit determine credit according to authority attached to the individual,
sesuai kewenangan yang melekat pada individu, dasar kerja The basis of the Credit Committee’s works is stated on the Retail
Komite Kredit tertuang dalam Standar Prosedur Kredit Retail Credit Procedure Standard and Micro Credit Procedure Standard.
dan Standar Prosedur Kredit Mikro.
STRUKTUR DAN KEANGGOTAAN KOMITE KREDIT STRUCTURE AND MEMBERSHIP OF CREDIT COMMITTEE
Keanggotaan dalam Komite Kredit dikelompokan dalam beberapa The membership of the Credit Committee is grouped into
kategori sesuai dengan limit kewenangan yang diberikan kepada several categories according to the limit of authority given to the
individu dengan memenuhi syarat tertentu sebagai berikut: individuals by fulfilling the following requirements:
Kategori Limit
No.
Category Limit
sampai dengan BMPK
1. A (Direksi / Directors)
up to BMPK
sampai dengan 5 Miliar
2. B
up to 5 Billion
sampai dengan 2 Miliar
3. C
up to 2 Billion
sampai dengan 1 Milyar
4. D
up to 1 Billion
sampai dengan 500 Juta
5. E
up to 500 Million
sampai dengan 350 Juta
6. F
up to 350 Million
sampai dengan 200 Juta
7. G
up to 200 Million
sampai dengan 100 Juta
8. H
up to 100 Million
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE KREDIT DESCRIPTION OF LOAN COMMITTEE’S DUTIES AND
RESPONSIBILITIES
A. Kewenangan Komite Kredit A. The Authority of Loan Committee
Komite Kredit berwenang untuk merekomendasikan dan/atau Komite or cut off the credit (new, additional, decrease,
memutus pemberian kredit (baru, tambahan, penurunan, extension and/or restructuring) that is managed by the
perpanjangan dan/atau restrukturisasi) yang dikelola bisnis business unit according to the authority limit, including
unit sesuai limit kewenangan, termasuk penetapan/perubahan the stipulation/ change of credit structure. Credit structure
struktur kredit. Struktur kredit termasuk namun tidak terbatas is included but is not limited to credit limits, destination/
pada limit kredit, tujuan/obyek pembiayaan, jenis kredit, sifat financing object, type of credit, credit property, credit period,
kredit, jangka waktu kredit, grace period, porsi pembiayaan, grace period, portion of financing, credit requirements/
syarat kredit/covenant, dan agunan kredit. covenant, and credit collateral.
B. Penanganan restrukturisasi kredit didasarkan pada B. The handling of credit restructuring is based on an assessment
penilaian kelayakan kredit dengan memperhatikan risiko of credit worthiness by concerning about the risks and credit
dan pendapatan kredit yang akan diterima melalui upaya revenues that will be received through these rescue efforts.
penyelamatan tersebut. Upaya ini dimaksudkan untuk: This effort is intended to:
1. Meminimalkan kemungkinan timbulnya kerugian bagi 1. Minimizing the possibility of loss for the Bank.
Bank.
2. Menyelamatkan kembali kredit yang ada agar menjadi 2. Saving back the existing credit to be normal, and
lancar kembali, serta
3. Memperbaiki kualitas usaha nasabah. 3. Improving the quality of the customer’s business.
C. Momentum restrukturisasi kredit hendaknya digunakan oleh C. The momentum of credit restructuring should be used by the
Bank untuk memperkuat posisi tawar (bargaining position) Bank to strengthen the Bank’s bargaining position, including
Bank, diantaranya melalui: by:
1. Meninjau kembali (review) ketentuan dan syarat-syarat 1. Reviewing the terms and conditions of credit.
kredit.
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2024 Annual Report
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2. Review kondisi agunan, diantaranya: 2. Reviewing of collateral conditions, including:
a. Menyempurnakan pengikatan agunan. a. Improving bond collateral.
b. Meningkatkan nilai pengikatan agunan, atau b. Increasing the value of bond collateral or
c. Menambah agunan kebendaan atau non kebendaan. c. Adding material or non-material collateral.
PELAKSANAAN TUGAS KOMITE KREDIT IMPLEMENTATION OF LOAN COMMITTEE’S DUTIES
Dalam pelaksanaan tugasnya selama tahun 2024, Komite Kredit telah Conducting its duties during 2024, the Credit Committee had
mengadakan rapat dan menghasilkan keputusan kredit sebanyak 3 held meetings and produced 3 (three) loan decisions, which were
(tiga) keputusan kredit yang merupakan wewenang Direksi. the authority of the Board of Directors.
Asset and Liability Management Committee (ALCO) Asset and Liability Management Committee (ALCO)
Asset and Liability Management Committee (ALCO) bertugas The Asset and Liability Management Committee (ALCO) was
membantu Direksi menciptakan tingkat profitabilitas yang optimal tasked with assisting the Board of Directors in creating an optimal
serta risiko likuiditas dan risiko suku bunga yang terkendali, level of profitability and controlled liquidity risk and interest rate
melalui penetapan kebijakan dan strategi aset dan liabilitas Bank risk, through the establishment of policies and strategies for the
sesuai SK Direksi No. KEP.DIR/162/VI/2022 tanggal 30 Juni 2022 Bank’s assets and liabilities in accordance with the Decree of the
perihal Asset Liability Committee (ALCO). Board of Directors No. KEP.DIR/162/VI/2022 dated June 30, 2022
regarding the Asset Liability Committee (ALCO).
STRUKTUR DAN KEANGGOTAAN ALCO STRUCTURE AND MEMBERSHIP OF ALCO
Struktur dan keanggotaan ALCO berdasarkan SK Direksi The structure and membership of ALCO is based on the Decree of
No. KEP.DIR/162/VI/2022 tanggal 30 Juni 2022 perihal Asset the Board of Directors No. KEP.DIR/162/VI/2022 dated June 30,
Liability Committee (ALCO) adalah sebagai berikut 2022 are as follows
Ketua Direktur Utama
Chairman President Director
Sekretaris Kepala Divisi Risk Management
Secretary Head of Risk Management Division
Sekretaris Pengganti (Alternate) I Kepala Divisi Treasury
Alternate Secretary I Head of Treasury Division
Sekretaris Pengganti (Alternate) II Kepala Divisi SPM & Accounting
Alternate Secretary II Head of SPM & Accounting Division
1. Direktur Utama
2. Direktur IT & Network
Anggota Tetap yang memiliki Hak Suara 3. Direktur Finance, Risk & Operations
(Permanent - Voting Members) 4. Direktur Business
Permanent Members with Voting Rights 1. President director
(Permanent - Voting Members) 2. Director of IT & Network
3. Director of Finance, Risk & Operations
4. Director of Business
1. Direktur Compliance & Control
2. Kepala Divisi Funding & Investment Product
3. Kepala Divisi Treasury
4. Kepala Divisi SPM & Accounting
5. Kepala Divisi Risk Management
6. Kepala Divisi Retail & Digital Banking
7. Kepala Divisi Pension Business
8. Kepala Divisi Micro & Retail Business
Anggota Tetap yang tidak memiliki Hak
9. Kepala Divisi Distribution & Portfolio Management
Suara (Permanent Non - Voting Members) 1. Director of Compliance & Control
Permanent Non-Voting Members 2. Head of Funding & Investment Product Division
3. Head of Treasury Division
4. Head of SPM & Accounting Division
5. Head of Risk Management Division
6. Head of Retail & Digital Banking Division
7. Head of Pension Business Division
8. Head of Micro & Retail Business Division
9. Head of Distribution & Portfolio Management Division
Anggota Pemberi Kontribusi Tanpa hak Kepala Divisi Lainnya yang diundang sesuai dengan permasalah yang dibahas dan kebutuhan
Suara (Contributing Non Permanent Bank.
Non - Voting Members)*) Other Division Heads invited according to the issues discussed and the Bank’s needs.
Contributing Non Permanent Non-Voting
Members*)
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Tata Kelola Perusahaan
Corporate Governance
URAIAN TUGAS DAN TANGGUNG JAWAB ALCO DESCRIPTION OF ALCO’S DUTIES AND RESPONSIBILITY
Adapun tugas dan tanggung jawab Asset and Liability Committee The duties and responsibilities of the Asset and Liability Committee
(ALCO) yaitu: (ALCO) are:
1. Menetapkan, mengembangkan dan mengkaji ulang strategi 1. Establishing, developing and reviewing the strategy for
pengelolaan assets and liabilities. managing assets and liabilities.
2. Mengevaluasi posisi assets and liabilities Bank sesuai dengan 2. Evaluating the position of the assets and liabilities of the Bank
pengelolaan risiko likuiditas dan suku bunga. in accordance with the management of liquidity risk and
interest rates.
3. Mengevaluasi posisi Bank dan strategi Assets and Liabilities 3. Evaluating the position of the Bank and the strategy of Assets
Management (ALM) guna memastikan hasil risk taking and Liabilities Management (ALM) to ensure that the results
position Bank telah konsisten dengan tujuan pengelolaan of the Bank’s risk taking position were consistent with the
risiko suku bunga dan likuiditas. objectives of managing interest-like risk and liquidity.
4. Melakukan evaluasi/kajian ulang pricing aktiva dan pasiva untuk 4. Evaluating/ reviewing the pricing of assets and liabilities
memastikan pricing tersebut dapat mengoptimalkan hasil to ensure that pricing could optimize investment returns,
penanaman dana, meminimalkan biaya dana dan memelihara minimize cost of funds and maintain the Bank’s balance sheet
struktur neraca Bank sesuai dengan strategi ALM Bank. structure in accordance with the Bank’s ALM strategy.
5. Membahas dan menetapkan batasan liquidity management, 5. Discussing and determining the limits of liquidity management,
gap management dan pricing management. gap management and pricing management.
6. Menetapkan metodologi fund transfer pricing. 6. Establishing a fund transfer pricing methodology.
7. Melakukan evaluasi kondisi pasar dan pengaruhnya terhadap 7. Evaluating market conditions and their effects on the
kondisi likuiditas Bank dan permodalan. condition of the Bank’s liquidity and capital.
8. Melakukan evaluasi komposisi pendanaan dan menyetujui 8. Evaluating the composition of funding and approve any
setiap perubahan dalam strategi dan alternatif pendanaan changes in strategy and alternative funding including new
termasuk institusi/struktur pendanaan baru. funding institutions/structures.
9. Melakukan review tentang strategis likuiditas, suku bunga 9. Conducting a review on the strategic liquidity, interest rate
dan permodalan yang diajukan dalam Komite dan sekaligus and capital proposed in the Committee and simultaneously
monitoring implementasinya. monitoring its implementation.
PROFIL ANGGOTA ALCO ALCO MEMBER PROFILE
Nama Jabatan Keterangan Profil
Name Position Information Profil
Elmamber Petamu Sinaga Ketua Direktur Utama Profil dapat dilihat pada bagian Profil Direksi dalam
Chairman President Director Laporan Tahunan ini.
Profiles can be seen in the Board of Directors Profile
section in this Annual Report.
Roni Girsang Sekretaris Kepala Divisi Risk Management Profil dapat dilihat pada bagian Profil Pejabat
Secretary Head of Risk Management Division Eksekutif dalam Laporan Tahunan ini.
Profiles can be seen in the Executive Officers Profile
section in this Annual Report.
Aldien Haekalani Sekretaris Pengganti Kepala Divisi Treasury Profil dapat dilihat pada bagian Profil Pejabat
(Alternate) I Head of Treasury Division Eksekutif dalam Laporan Tahunan ini.
Alternate Secretary I Profiles can be seen in the Executive Officers Profile
section in this Annual Report.
Agus Syaiful Anwar Sekretaris Pengganti Kepala Divisi SPM & Accounting Profil dapat dilihat pada bagian Profil Pejabat
(Alternate) II Head of SPM & Accounting Division Eksekutif dalam Laporan Tahunan ini.
Alternate Secretary II Profiles can be seen in the Executive Officers Profile
section in this Annual Report.
Widi Nugroho Anggota tetap yang Direktur IT & Digital Profil dapat dilihat pada bagian Profil Direksi dalam
memiliki hak suara Director of IT & Digital Laporan Tahunan ini.
Permanent members with Profiles can be seen in the Board of Directors Profile
voting rights section in this Annual Report.
Maswar Purnama Anggota tetap yang Direktur Business Profil dapat dilihat pada bagian Profil Direksi dalam
memiliki hak suara Director of Business Laporan Tahunan ini.
Permanent members with Profiles can be seen in the Board of Directors Profile
voting rights section in this Annual Report.
Putu Apriyanto Anggota tetap yang Direktur Finance, Risk & Operation Profil dapat dilihat pada bagian Profil Direksi dalam
memiliki hak suara Director of Finance, Risk & Operation Laporan Tahunan ini.
Permanent members with Profiles can be seen in the Board of Directors Profile
voting rights section in this Annual Report.
PT Bank Mandiri Taspen
553
2024 Annual Report
Page 556
Nama Jabatan Keterangan Profil
Name Position Information Profil
Resi Lora Anggota tetap yang tidak Direktur Compliance & Control Profil dapat dilihat pada bagian Profil Direksi dalam
memiliki hak suara Director of Compliance & Control Laporan Tahunan ini.
Permanent members have Profiles can be seen in the Board of Directors Profile
no voting rights section in this Annual Report.
Yuli Christiani Clara Anggota tetap yang tidak Kepala Divisi Funding & Investment Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Product Eksekutif dalam Laporan Tahunan ini.
Permanent members have Head of Funding & Investment Product Profiles can be seen in the Executive Officers Profile
no voting rights Division section in this Annual Report.
Sisi Rahmina Anggota tetap yang tidak Kepala Divisi Compliance Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Head of Compliance Division Eksekutif dalam Laporan Tahunan ini.
Permanent members have Profiles can be seen in the Executive Officers Profile
no voting rights section in this Annual Report.
Pangrukti Kisbandini Anggota tetap yang tidak Kepala Divisi Digital Banking Product Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara (dh. Divisi Retail & Digital Banking) Eksekutif dalam Laporan Tahunan ini.
Permanent members have Head of Digital Banking Product Profiles can be seen in the Executive Officers Profile
no voting rights Division (formerly Retail & Digital section in this Annual Report.
Banking Division)
Mochammad Azis Yusup Anggota tetap yang tidak Kepala Divisi Business Pension Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Head of Business Pension Division Eksekutif dalam Laporan Tahunan ini.
Permanent members have Profiles can be seen in the Executive Officers Profile
no voting rights section in this Annual Report.
Mohamad Razif Anggota tetap yang tidak Kepala Divisi Consumer Business & Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Recovery (dh. Divisi Micro & Retail Eksekutif dalam Laporan Tahunan ini.
Permanent members have Business) Profiles can be seen in the Executive Officers Profile
no voting rights Head of Consumer Business & Recovery section in this Annual Report.
Division (formerly Micro & Retail
Business Division)
Erlinda Rusda Anggota tetap yang tidak Kepala Divisi Distribution & Portfolio Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Management Eksekutif dalam Laporan Tahunan ini.
Permanent members have Head of Distribution & Portfolio Profiles can be seen in the Executive Officers Profile
no voting rights Management Division section in this Annual Report.
INDEPENDENSI ALCO ALCO INDEPENDENCE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which can affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS ALCO ALCO MEETINGS AND TASKS IMPLEMENTATION
ALCO mengadakan rapat secara berkala minimal 4 (empat) kali The ALCO holds regular meetings at least 4 (four) times in 1
dalam 1 (satu) tahun, atau setiap waktu bilamana dipandang perlu (one) year, or at any time if deemed necessary at the request
atas permintaan seorang atau lebih anggota Komite, atau atas of one or more members of the Committee, or the request of
permintaan Direksi, atau atas usulan tertulis dari bidang terkait the Board of Directors, or upon written proposals from related
yang menyampaikan hal-hal yang akan dibahas dan diputuskan fields that convey matters which will be discussed and decided in
melalui koordinasi dengan Sekretaris Komite. coordination with the Committee Secretary.
Selama tahun 2024 beberapa agenda penting yang dilakukan During 2024 several important agendas carried out through
melalui rapat antara lain: meetings including:
PT Bank Mandiri Taspen
554
Laporan Tahunan 2024
Page 557
Tata Kelola Perusahaan
Corporate Governance
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
1 17 Januari 204 Usulan Pricing Kredit Kendaraan Bermotor 1. Atta Alva Wanggai
January 17, 204 Proposal for Motor Vehicle Loan Pricing 2. Maswar Purnama
3. Judhi Budi Wirjanto
4. Roni Girsang
5. Mohamad Razif
6. Sang Ketut Miasa
7. Agus Syaiful Anwar
8. Ahimsa Dwi Gautama
9. I Putu Mandala Ardha Kusuma
10. Oktris Novali Gusti
2 7 Mei 2024 Usulan Wholesale Funding 1. Elmamber P. Sinaga
May 7, 2024 Proposal for Wholesale Funding 2. Maswar Purnama
3. Roni Girsang
4. Aliden Haekalani
5. Yuli Christiani Clara
6. Erlinda Rusda
7. Agus Syaiful Anwar
8. Himma Asih Salista
9. Oktris Novali Gusti
3 11 Juni 2024 - Usulan Limit Risiko Likuiditas 1. Elmamber P. Sinaga
June 11, 2024 - Usulan Review Pengelolaan Surat Berharga 2. Maswar Purnama
- Proposal for Liquidity Risk Limit 3. Widi Nugroho
- Proposal for Review of Securities Management 4. Roni Girsang
5. Aliden Haekalani
6. Yuli Christiani Clara
7. Erlinda Rusda
8. Agus Syaiful Anwar
9. Mohamad Razif
10 Mochammad Azis Yusup
11. IGP Wira Kusuma
12. Anna Heri Septiyanti
13. Oktris Novali Gusti
4 10 Juli 2024 - Usulan Review Limit Risiko Likuiditas 1. Elmamber P. Sinaga
July 10, 2024 - Update Proyeksi EVE Bank Mantap 2. Maswar Purnama
- Usulan Review Admin Kredit 3. Widi Nugroho
- Proposal for Review of Liquidity Risk Limit 4. Putu Apriyanto
- Update on Bank Mantap EVE Projection 5. Roni Girsang
- Proposal for Review of Credit Administration 6. Aldien Haekalani
7. Yuli Christiani Clara
8. Erlinda Rusda
9. Agus Syaiful Anwar
10. Mohamad Razif
11. Mochammad Azis Yusup
12. Oktris Novali Gusti
13. Himma Asih Salista
5 13 Agustus 2024 - Usulan Suku Bunga Produk Giro 1. Elmamber P. Sinaga
August 13, 2024 - Proposal for Interest Rate on Current Account Products 2. Maswar Purnama
3. Putu Apriyanto
4. Roni Girsang
5. Aldien Haekalani
6. Yuli Christiani Clara
7. Erlinda Rusda
8. Agus Syaiful Anwar
9. Oktris Novali Gusti
10. Himma Asih Salista
11. Josia Conscious Perangin Angin
6 26 Agustus 2024 - Usulan Counter Rate Kredit Mantap Pinjaman Rekening Koran Mekanisme Rapat Secara Sirkuler
August 26, 2024 (MKPRK) dan Kredit Mantap Sejahtera (KMS) Circular Meeting Mechanism
- Proposal for Counter Rate on Mantap Credit Current Account Loan
(MKPRK) and Mantap Sejahtera Credit (KMS)
7 10 September 2024 - Usulan Wholesale Funding 2025 1. Elmamber P. Sinaga
September 10, 2024 - Usulan Kewenangan Special Rate Deposito 2. Widi Nugroho
- Proposal for Wholesale Funding in 2025 3. Putu Apriyanto
- Proposal for Authority to Set Special Rate Deposits 4. Roni Girsang
5. Aldien Haekalani
6. Yuli Christiani Clara
7. Erlinda Rusda
8. Agus Syaiful Anwar
9. Oktris Novali Gusti
10. Himma Asih Salista
11. IGP Wira Kusuma
12. Josia Conscious Perangin Angin
PT Bank Mandiri Taspen
555
2024 Annual Report
Page 558
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
8 9 Oktober 2024 - Usulan Metodologi Penyusunan Suku Bunga Dasar Kredit (SBDK) 1. Elmamber P. Sinaga
October 9, 2024 sesuai dengan POJK 13 2024 2. Maswar Purnama
- Proposal for Methodology in Preparing the Basic Interest Rate of 3. Putu Apriyanto
Credit (SBDK) in Accordance with OJK Regulation 13/2024 4. Roni Girsang
5. Agus Syaiful Anwar
6. Oktris Novali Gusti
7. Himma Asih Salista
8. IGP Wira Kusuma
9 15 Oktober 2024 - Usulan Metodologi Penyusunan Suku Bunga Dasar Kredit (SBDK) 1. Putu Apriyanto
October 15, 2024 sesuai dengan POJK 13 2024 2. Maswar Purnama
- Proposal for Methodology in Preparing the Prime Lending Rate 3. Widi Nugroho
(SBDK) in Accordance with OJK Regulation 13/2024 4. Roni Girsang
5. Agus Syaiful Anwar
6. Oktris Novali Gusti
7. Himma Asih Salista
10 22 Oktober 2024 - Usulan Review Plafond Pembelian Surat Berharga 1. Putu Apriyanto
October 22, 2024 - Proposal for Review of Securities Purchase Ceiling 2. Maswar Purnama
3. Widi Nugroho
4. Roni Girsang
5. Aldien Haekalani
6. Oktris Novali Gusti
7. Anna Heri Septiyanti
11 6 November 2024 - Usulan Suku Bunga Dasr Kredit (SBDK) Oktober 2024 Mekanisme Rapat Secara Sirkuler
November 6, 2024 - Proposal for Prime Lending Rate (SBDK) for October 2024 Circular Meeting Mechanism
12 13 Desember 2024 - Update Kondisi Likuiditas 1. Elmamber P. Sinaga
December 13, 2024 - Proyeksi Kinerja Akhir Tahun 2024 2. Putu Apriyanto
- Updates on Liquidity Condition 3. Maswar Purnama
- Projection of Year-End Performance for 2024 4. Widi Nugroho
5. Resi Lora
6. Roni Girsang
7. Aldien Haekalani
8. Erlinda Rusda
9. Agus Syaiful Anwar
10. Yuli Christiani Clara
11. A.A. Ngurah Dimas Baskara
12. Oktris Novali Gusti
13. Anna Heri Septiyanti
14. Gilang Anggoro Putro
13 30 Desember 2024 - Usulan Perpanjangan Program Special Rate Tahun 2025 untuk Kredit Mekanisme Rapat Secara Sirkuler
December 30, 2024 Pensiun dan KSM Dapen Circular Meeting Mechanism
- Proposal for Extension of Special Rate Program in 2025 for Pension
Loans and KSM Dapen
Komite Teknologi Informasi Information Technology Committee
Komite Teknologi Informasi bertugas untuk membantu Direksi dalam The Information Technology Committee is tasked with assisting
menjalankan kebijakan dan strategi yang terkait dengan aktivitas the Board of Directors in implementing policies and strategies
pengembangan Teknologi Informasi. Penyesuaian keanggotaan related to Information Technology development activities. The
Komite dan Tata tertib Komite terakhir diubah dengan Surat Keputusan adjustment of Committee membership and Committee Rules of
Direksi No. KEP.DIR/160/V/2022 tertanggal 31 Mei 2022 tentang Conduct was last amended by Decree of the Board of Directors
Komite Teknologi Informasi (Komite TI) PT Bank Mandiri Taspen. No. KEP.DIR/160/V/2022 dated May 31, 2022 concerning the
Information Technology Committee (IT Committee).
PT Bank Mandiri Taspen
556
Laporan Tahunan 2024
Page 559
Tata Kelola Perusahaan
Corporate Governance
STRUKTUR DAN KEANGGOTAAN KOMITE STRUCTURE AND MEMBERSHIPS OF INFORMATION
TEKNOLOGI INFORMASI TECHNOLOGY COMMITTEE
Ketua Direktur yang membawahkan fungsi Teknologi Informasi
Chairman Director in charge of Information Technology function
Sekretaris 1 Kepala Divisi IT Planning & Development
Secretary 1 Head of IT Planning & Development Division
1. Kepala Divisi IT Operations
Sekretaris 2 2. Kepala Divisi Chief Information Security Officer (CISO)
Secretary 2 1. Head of IT Operations Division
2. Head of Chief Information Security Officer (CISO) Division
Anggota yang Memiliki Hak Suara (Voting Members)
Voting Members
1. Direktur yang membawahkan fungsi Teknologi Informasi
2. Direktur yang membawahkan fungsi Finance, Risk & Operations
Anggota Tetap yang Memiliki Hak
3. Direktur yang membawahkan fungsi Business
Suara (Permanent Voting Members) 1. Director in charge of Information Technology function
Permanent Voting Members 2. Director in charge of Finance, Risk & Operations function
3. Director in charge of Business function
Anggota Tidak Tetap yang Memiliki Direktur Utama
Hak Suara (Non - Permanent Voting President director
Members)
Non - Permanent Voting Members
Anggota Tetap yang Tidak Memiliki Hak Suara (Contributing Non - Voting Members):
Contributing Non - Voting Members:
Anggota Tetap yang Tidak Memiliki 1. Direktur yang membawahkan fungsi Kepatuhan; dan/atau
Hak Suara (Permanent Non-Voting 2. Kepala Divisi/Department Head Compliance*)
1. Director in charge of Compliance function; and/or
Members)
2. Division Head/Department Head Compliance*)
Permanent Non-Voting Members
Anggota Pemberi Kontribusi yang Tidak Memiliki Suara (Contributing Non-Voting Members):
Contributing Non-Voting Members:
1. Divisi IT Planning & Development;
2. Divisi IT Operations;
3. Divisi CISO;
4. Divisi SPM & Accounting;
5. Divisi Procurement & Asset Management;
Anggota Tetap (Contributing 6. Divisi Risk Management; dan
Permanent Non-Voting Members) 7. Unit Project Management Office.
Contributing 1. IT Planning & Development Division;
Permanent Non-Voting Members 2. IT Operations Division;
3. CISO Division;
4. SPM & Accounting Division;
5. Procurement & Asset Management Division;
6. Risk Management Division; and
7. Project Management Office Unit.
Anggota Tidak Tetap (Contributing Divisi lainnya yang diundang terkait dengan isu/kendala/pengusul inisiatif yang menjadi agenda
Non Permanent Non-Voting Komite.
Other divisions invited are related to issues/obstacles/initiative proposers that are on the
Members)
Committee’s agenda.
Contributing Non Permanent Non-Voting
Members
*) Dalam pelaksanaan rapat Komite TI, Direktur yang membawahkan Fungsi Compliance dapat mendelegasikan kepada Kepala Divisi Compliance atau Department Head
Compliance sebagai Satuan Kerja Kepatuhan (SKK).
*) In implementing IT Committee meetings, the Director in charge of the Compliance Function can delegate to the Head of the Compliance Division or the Compliance
Department Head as the Compliance Work Unit (SKK).
PT Bank Mandiri Taspen
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2024 Annual Report
Page 560
URAIAN TUGAS DAN TANGGUNG JAWAB KOMITE DESCRIPTION OF DUTIES AND RESPONSIBILITIES OF THE
TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY COMMITTEE
Tugas dan Tanggung Jawab Komite Teknologi Informasi antara lain: The Duties and Responsibilities of the Information Technology
Committee include:
1. Menyusun Rencana Strategis TI (RSTI) atau IT Strategic 1. Develop an Information Technology (IT) Strategic Plan (Master
Plan dan memastikan bahwa ITSP tersebut konsisten dan Plan) and ensure that the IT Strategic Plan is consistent and
mendukung strategi bisnis Perseroan secara bankwide untuk supports the Bank’s business strategy on a bank-wide basis
selanjutnya diajukan kepada Rapat Direksi guna memperoleh for further submission to the Board of Directors Meeting for
persetujuan. approval.
2. Menyusun dan memastikan prioritas TI proyek sesuai dengan 2. Develop and ensure IT project priorities are in accordance
IT Strategic Plan dengan penekanan pada efisiensi dan with the IT Strategic Plan with an emphasis on efficiency and
efektivitas. effectiveness.
3. Memastikan kebijakan, standar, dan prosedur TI. 3. Ensure IT policies, standards, and procedures.
4. Memastikan bahwa proyek TI dilaksanakan sesuai dengan 4. Ensure that IT projects are implemented in accordance with
Project Charter yang ditetapkan. the established Project Charter.
5. Menyusun dan memastikan bahwa mekanisme pemenuhan 5. Develop and ensure that the IT infrastructure compliance
infrastruktur TI sudah tersedia dan pelaksanaannya sesuai mechanism is in place and its implementation is in accordance
ketentuan yang berlaku. with applicable regulations.
6. Mengevaluasi proyek-proyek TI mengambil tindakan korektif 6. Evaluate IT projects take corrective action in the event that the
dalam hal hasil evaluasi proyek mengindikasi diperlukan project evaluation results indicate corrective action is required.
tindakan korektif.
PROFIL ANGGOTA KOMITE TEKNOLOGI INFORMASI PROFILE OF MEMBERS OF THE INFORMATION TECHNOLOGY
COMMITTEE
Nama Jabatan Keterangan Profil
Name Position Information Profil
Widi Nugroho Ketua Direktur IT & Digital Profil dapat dilihat pada bagian Profil Direksi
Chairman Director of IT & Digital dalam Laporan Tahunan ini.
Profiles can be seen in the Board of Directors
Profile section in this Annual Report.
Hendi Hadianto Sekretaris 1/anggota pemberi Kepala Divisi IT Planning & Development Profil dapat dilihat pada bagian Profil Pejabat
kontribusi yang tidak memiliki Head of IT Planning & Development Eksekutif dalam Laporan Tahunan ini.
hak suara Division Profiles can be seen in the Executive Officers
Secretary 1/non-voting Profile section in this Annual Report.
contributing member
Purnama Sulfa Syukur Sekretaris 2/anggota pemberi Kepala Divisi Chief Information Security Profil dapat dilihat pada bagian Profil Pejabat
kontribusi yang tidak memiliki Officer Eksekutif dalam Laporan Tahunan ini.
hak suara Head of the Chief Information Security Profiles can be seen in the Executive Officers
Secretary 2/non-voting Officer Division Profile section in this Annual Report.
contributing member
Putu Apriyanto Anggota tetap yang memiliki Direktur Finance, Risk & Operation Profil dapat dilihat pada bagian Profil Direksi
hak suara Director of Finance, Risk & Operations dalam Laporan Tahunan ini.
Permanent voting member Profiles can be seen in the Board of Directors
Profile section in this Annual Report.
Maswar Purnama Anggota tetap yang memiliki Direktur Business Profil dapat dilihat pada bagian Profil Direksi
hak suara Business Director dalam Laporan Tahunan ini.
Permanent voting member Profiles can be seen in the Board of Directors
Profile section in this Annual Report.
Elmamber Petamu Sinaga Anggota tidak tetap yang Direktur Utama Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara President director dalam Laporan Tahunan ini.
Non-permanent voting Profiles can be seen in the Board of Directors
member Profile section in this Annual Report.
Resi Lora Anggota tetap yang tidak Direktur Compliance & Control Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara Director of Compliance & Control dalam Laporan Tahunan ini.
Permanent voting member Profiles can be seen in the Board of Directors
Profile section in this Annual Report.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 561
Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Keterangan Profil
Name Position Information Profil
Sisi Rahmina Anggota tetap yang tidak Kepala Divisi Compliance Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara Head of Compliance Division dalam Laporan Tahunan ini.
Permanent voting member Profiles can be seen in the Board of Directors
Profile section in this Annual Report.
Fajar M.S. Sukmono Anggota pemberi kontribusi Kepala Divisi IT Operations Profil dapat dilihat pada bagian Profil Pejabat
yang tidak memiliki suara Head of IT Operations Division Eksekutif dalam Laporan Tahunan ini.
Non-voting permanent Profiles can be seen in the Executive Officers
member Profile section in this Annual Report.
Aditya Subianto Anggota pemberi kontribusi Kepala Divisi SPM & Accounting Profil dapat dilihat pada bagian Profil Pejabat
yang tidak memiliki suara Head of SPM & Accounting Division Eksekutif dalam Laporan Tahunan ini.
Permanent voting member Profiles can be seen in the Executive Officers
Profile section in this Annual Report.
Sangkot Parangin Angin Anggota pemberi kontribusi Kepala Procurement & Asset Profil dapat dilihat pada bagian Profil Pejabat
yang tidak memiliki hak suara Management Eksekutif dalam Laporan Tahunan ini.
Non-voting contributing Head of Procurement & Asset Profiles can be seen in the Executive Officers
members Management Profile section in this Annual Report.
Roni Girsang Anggota pemberi kontribusi Kepala Risk Management Profil dapat dilihat pada bagian Profil Pejabat
yang tidak memiliki hak suara Head of Risk Management Eksekutif dalam Laporan Tahunan ini.
Non-voting contributing Profiles can be seen in the Executive Officer
members Profiles section of this Annual Report.
Saptono Andi Setyawan Anggota pemberi kontribusi Department Head Project Management Tempat, Tanggal Lahir: Banyumas, 07 September
yang tidak memiliki hak suara Office 1971
Non-voting contributing Department Head Project Management Pendidikan:
members Office • S1 Ilmu Administrasi Negara, FISIP, Universitas
Jenderal Soedirman
Pengalaman Kerja:
• Cluster Manager di PT Bank Mandiri
• Kepala Cabang Micro PT Bank Mandiri
• Micro Mandiri Manager PT Bank Mandiri
• Sales & Transaction Control PT Bank Mandiri
• Verifikator PT Bank Mandiri
• Internal Control & Compliance PT Bank Mandiri
• Clearing & Other Services PT Bank Mandiri
• GA PT Bank Mandiri
• HR & GA PT Bank Ekspor Impor Indonesia
Dasar Pengangkatan:
Diangkat sebagai Department Head PMO
berdasarkan keputusan Direksi Nomor SKD.
CHC/3522/2017
Place, Date of Birth: Banyumas, September 7, 1971
Education:
• Bachelor’s degree in Public Administration,
Faculty of Social and Political Sciences,
Universitas Jenderal Soedirman
Work Experience:
• Cluster Manager at PT Bank Mandiri
• Branch Head for Micro Banking at PT Bank
Mandiri
• Micro Mandiri Manager at PT Bank Mandiri
• Sales & Transaction Control at PT Bank Mandiri
• Verifier at PT Bank Mandiri
• Internal Control & Compliance at PT Bank
Mandiri
• Clearing & Other Services at PT Bank Mandiri
• GA at PT Bank Mandiri
• HR & GA at PT Bank Ekspor Impor Indonesia
Appointment Basis: Appointed as Department
Head of PMO based on the Board of Directors’
decision No. SKD.CHC/3522/2017
PT Bank Mandiri Taspen
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2024 Annual Report
Page 562
INDEPENDENSI KOMITE TEKNOLOGI INFORMASI INDEPENDENCE OF INFORMATION TECHNOLOGY
COMMITTEE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which can affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS KOMITE TEKNOLOGI MEETINGS AND IMPLEMENTATION OF THE TASKS OF THE
INFORMASI INFORMATION TECHNOLOGY COMMITTEE
Komite Teknologi Informasi mengadakan rapat sekurang-kurangnya The Information Technology Committee held meetings at least 2
2 (dua) kali dalam 1 (satu) tahun, atau setiap waktu bilamana (two) times in 1 (one) year, or at any time if deemed necessary at
dipandang perlu atas permintaan seorang atau lebih anggota the request of one or more members of the Committee, or at the
Komite, atau atas permintaan Direksi, atau atas usulan tertulis dari request of the Board of Directors, or on a written proposal from the
bidang terkait yang menyampaikan hal-hal yang akan dibahas dan related field that conveyed the following: matters to be discussed
diputuskan melalui koordinasi dengan Sekretaris Komite. and decided in coordination with the Committee Secretary.
Selama tahun 2024 beberapa agenda penting yang dilakukan During 2024 several important agendas were carried out through
melalui rapat antara lain: meetings, including:
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
1 21 Juni 2024 1. Perubahan Susunan Keanggotaan Komite teknologi Informasi 1. Widi Nugroho
June 21, 2024 2. Update Project MAESTRO 2. Elmamber Petamu Sinaga
3. Laporan Perubahan Rencana Pengembangan Teknologi Infomasi (RPTI) 3. Maswar Purnama
4. Usulan/Rekomendasi Komite TI 4. Hendi Hadianto
1. Changes in the Membership of the Information Technology Committee
2. Update on the MAESTRO Project
3. Report on Changes in the Information Technology Development Plan (RPTI)
1. Proposals/Recommendations from the IT Committee
2 22 November 2024 1. Update Inisiatif Project / CR 2024 1. Widi Nugroho
November 22, 2024 2. Update Hasil Prioritisasi Inisiatif TI Tahun 2025 2. Elmamber Petamu Sinaga
3. Laporan Rencana Pengembangan Teknologi Infomasi (RPTI) 2025 3. Maswar Purnama
4. Usulan / Rekomendasi Komite TI 4. Putu Apriyanto
1. Update on Project/CR Initiatives for 2024 5. Hendi Hadianto
2. Update on the Prioritization Results of IT Initiatives for 2025
3. Report on the Information Technology Development Plan (RPTI) for 2025
1. Proposals/Recommendations from the IT Committee
Komite Kebijakan Perkreditan (KKP) Credit Policy Committee (KKP)
Dalam rangka melaksanakan amanat POJK No.42/POJK.03/2017 In order to carry out the mandate of POJK No.42/POJK.03/2017
tentang Kewajiban Penyusunan dan Pelaksanaan Kebijakan concerning Obligations to Prepare and Implement Credit or Bank
Perkreditan atau Pembiayaan Bank Bagi Bank Umum, Bank Financing Policies for Commercial Banks, the Bank established
membentuk Komite Kebijakan Perkreditan melalui Surat a Credit Policy Committee through the Decree of the Board of
Keputusan Direksi Nomor: KEP.DIR/157/V/2022 tanggal 31 Mei Directors Number: KEP.DIR/041/X/2021 dated October 29, 2021
2022 tentang Pembentukan Komite Kebijakan Perkreditan (KKP) regarding the Establishment of the Credit Policy Committee of PT
PT Bank Mandiri Taspen. Komite ini bertugas untuk memberikan Bank Mandiri Taspen. This committee was tasked with providing
masukan kepada direksi dalam penyusunan Kebijakan Perkreditan input to the board of directors in the preparation of Bank Credit
Bank (KPB) serta Mengawasi agar KPB dapat diterapkan dan Policy as well as supervising that Bank Credit Policy could be
dilaksanakan secara konsekuen dan konsisten. implemented and implemented consistently.
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Tata Kelola Perusahaan
Corporate Governance
STRUKTUR DAN KEANGGOTAAN KOMITE KEBIJAKAN STRUCTURE AND MEMBERSHIP CREDIT POLICY COMMITTEE
PERKREDITAN
Ketua Direktur Utama
Chairman President Director
Wakil Ketua Direktur Business
Vice Chairman Business Director
Sekretaris Kepala Divisi Risk Management
Secretary Head of Risk Management Division
Sekretaris Pengganti 1 Kepala Divisi Micro & Retail Business
Alternate Secretary 1 Head of Micro & Retail Business Division
Sekretaris Pengganti 2 Kepala Divisi Pension Business
Alternate Secretary 2 Head of Pension Business Division
Anggota yang Memiliki Hak Suara (Voting Members)
Voting Members
Anggota Tetap yang Memiliki Hak Seluruh Direktur kecuali Direktur yang Membawahkan Fungsi Kepatuhan
Suara (Permanent Voting Members) All Directors except the Director in Charge of Compliance Functions
Permanent Voting Members
1. Direktur yang Membawahkan Fungsi Kepatuhan
2. Kepala Divisi Internal Audit
3. Kepala Divisi Micro & retail Business
4. Kepala Divisi Distribution & Portfolio Management
5. Kepala Divisi Pension Business
6. Kepala Divisi Credit Recovery
7. Kepala Divisi Credit Operation
8. Kepala Divisi Retail & Digital Banking
Anggota Tidak Tetap yang Memiliki 9. Kepala Divisi Risk Management
Hak Suara (Non - Permanent Voting 10. Kepala Divisi Compliance
Members) 11. Kepala Divisi RBC
Non - Permanent Voting Members 12. Kepala Divisi Corporate Secretary & Legal
13. Kepala Unit Risk Approval*)
1. Director in Charge of Compliance Function
2. Head of Internal Audit Division
3. Head of Micro & Retail Business Division
4. Head of Distribution & Portfolio Management Division
5. Head of Pension Business Division
6. Head of Credit Recovery Division
7. Head of Credit Operation Division
8. Head of Retail & Digital Banking Division
9. Head of Risk Management Division
10.Head of Compliance Division
11.Head of RBC Division
12.Head of Corporate Secretary & Legal Division
13.Head of Risk Approval Unit*)
Anggota Tidak Tetap yang Tidak Kepala Divisi lainnya yang diundang sesuai dengan permasalahan yang dibahas dan kebutuhan
Memiliki Hak Suara (Permanent Bank
Other Division Heads invited according to the issues discussed and the Bank’s needs
Non - Voting Members)
Permanent Non - Voting Members
*) pelaksanaan tugas sementara dilaksanakan oleh Kepala Divisi yang membawahkan Unit Risk Approval
*) The implementation of temporary duties is carried out by the Division Head who is in charge of the Risk Approval Unit
Uraian Tugas dan Tanggung Jawab Komite Description of Duties and Responsibilities of the
Kebijakan Perkreditan Credit Policy Committee
Tugas dan Tanggung Jawab Komite Kebijakan Perkreditan antara lain: Duties and Responsibilities of the Credit Policy Committee include:
1. Memberikan masukan kepada direksi dalam penyusunan 1. Providing input to the board of directors in the preparation
Kebijakan Perkreditan Bank (KPB), terutama yang berkaitan of Bank Credit Policies (KPB), especially those relating to the
dengan perumusan prinsip kehati-hatian dalam perkreditan formulation of the principle of prudence in credit which must
yang paling sedikit harus meliputi kebijakan pokok dalam at least include basic policies in credit or financing, procedures
perkreditan atau pembiayaan, tata cara penilaian kualitas for assessing the quality of Credit or Financing, and the
Kredit atau Pembiayaan, dan profesionalisme serta integritas professionalism and integrity of credit officers or financing.
pejabat perkreditan atau pembiayaan.
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2. Mengawasi agar KPB dapat diterapkan dan dilaksanakan secara 2. Supervising that KPB can be implemented and implemented
konsekuen dan konsisten serta merumuskan pemecahan dalam consistently and formulating solutions in the event that there
hal terdapat hambatan atau kendala dalam penerapan KPB. are obstacles or obstacles in the implementation of KPB.
Selanjutnya KKP juga melakukan kajian berkala terhadap KPB Furthermore, the KKP also conducted periodic reviews of the
dan memberikan saran kepada direksi dalam hal diperlukan KPB and provided advice to the board of directors in the event
perubahan atau perbaikan KPB; dan that changes or improvements to the KPB were required; and
3. Memantau dan mengevaluasi: 3. Monitoring and evaluating:
a. perkembangan dan kualitas portofolio perkreditan atau a. development and quality of the overall credit or financing
pembiayaan secara keseluruhan; portfolio;
b. kebenaran pelaksanaan kewenangan memutus Kredit b. the truth of the implementation of the authority to decide
atau Pembiayaan; on Credit or Financing;
c. kebenaran proses pemberian, perkembangan, dan c. the correctness of the process of granting, development,
kualitas Kredit atau Pembiayaan yang diberikan kepada and quality of Credit or Financing granted to parties
pihak terkait dengan Bank dan debitur besar tertentu; related to the Bank and certain large debtors;
d. kebenaran pelaksanaan ketentuan BMPK; d. thecorrectness of the implementation of the LLL
provisions;
e. ketaatan terhadap ketentuan peraturan perundang- e. compliance with the provisions of laws and regulations
undangan dan peraturan lain dalam pelaksanaan and other regulations in the implementation of the
pemberian Kredit atau Pembiayaan; provision of Credit or Financing;
f. penyelesaian Kredit atau Pembiayaan bermasalah sesuai f. settlement of non-performing Credit or Financing as
dengan yang ditetapkan dalam KPB; dan stipulated in the KPB; and
g. upaya Bank dalam memenuhi kecukupan jumlah g. the Bank’s efforts to meet the adequacy of the allowance
penyisihan penghapusan Kredit atau Pembiayaan. for credit or financing losses.
Profil Anggota Komite Kebijakan Perkreditan Profile of Members of the Credit Policy Committee
Nama Jabatan Keterangan Profil
Name Position Information Profile
Elmamber Petamu Sinaga Ketua/anggota tetap Direktur Utama Profil dapat dilihat pada bagian Profil Direksi
yang memiliki hak suara President Director dalam Laporan Tahunan ini.
Chairman/permanent Profiles can be seen in the Board of Directors
member with voting Profile section in this Annual Report.
rights
Maswar Purnama Wakil Ketua/anggota Direktur Business Profil dapat dilihat pada bagian Profil Direksi
tetap yang memiliki hak Director of Business dalam Laporan Tahunan ini.
suara Profiles can be seen in the Board of Directors
Deputy Chairman/ Profile section in this Annual Report.
permanent member with
voting rights
Roni Girsang Sekretaris/anggota tetap Kepala Divisi Risk Management Profil dapat dilihat pada bagian Profil Pejabat
yang tidak memiliki hak Head of Risk Management Division Eksekutif dalam Laporan Tahunan ini.
suara Profiles can be seen in the Executive Officers
Secretary/permanent Profile section in this Annual Report.
member without voting
rights
Mohamad Razif Sekretaris Pengganti 1/ Kepala Divisi Consumer Business & Recovery Profil dapat dilihat pada bagian Profil Pejabat
anggota tetap yang tidak (dh. Divisi Micro & Retail Business) Eksekutif dalam Laporan Tahunan ini.
memiliki hak suara Head of Consumer Business & Recovery Profiles can be seen in the Executive Officers
Alternate Secretary 1/ Division (formerly Micro & Retail Business Profile section in this Annual Report.
permanent member Division)
without voting rights
Mochammad Azis Yusup Sekretaris Pengganti 2/ Kepala Divisi Pension Business Profil dapat dilihat pada bagian Profil Pejabat
anggota tetap yang tidak Head of Pension Business Division Eksekutif dalam Laporan Tahunan ini.
memiliki hak suara Profiles can be seen in the Executive Officers
Alternate Secretary 2/ Profile section in this Annual Report.
permanent member
without voting rights
Putu Apriyanto Anggota tetap yang Direktur Finance, Risk & Operation Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara Director of Finance, Risk & Operation dalam Laporan Tahunan ini.
Permanent member with Profiles can be seen in the Board of Directors
voting rights Profile section in this Annual Report.
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Keterangan Profil
Name Position Information Profile
Widi Nugroho Anggota tetap yang Direktur IT &q Digital Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara Director of IT &q Digital dalam Laporan Tahunan ini.
Permanent voting Profiles can be seen in the Board of Directors
members Profile section in this Annual Report.
Resi Lora Anggota tetap yang tidak Direktur Compliance & Control Profil dapat dilihat pada bagian Profil Direksi
memiliki hak suara Director of Compliance & Control dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Board of Directors
members Profile section in this Annual Report.
M. Jacobie Henry Anggota tetap yang tidak Kepala Divisi Internal Audit Profil dapat dilihat pada bagian Profil Pejabat
Widojono memiliki hak suara Head of Internal Audit Division Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officers
members Profile section in this Annual Report.
Erlinda Rusda Anggota tetap yang tidak Kepala Divisi Distribution & Portfolio Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Management Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Head of Distribution & Portfolio Management Profiles can be seen in the Executive Officers
members Division Profile section in this Annual Report.
- Anggota tetap yang tidak Kepala Divisi Credit Recovery* -
memiliki hak suara Head of Credit Recovery Division*
Permanent non-voting
members
Sang Ketut Miasa Anggota tetap yang tidak Kepala Divisi Credit Operation Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Head of Credit Operations Division Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officer
members Profile section in this Annual Report.
Pangrukti Kisbandini Anggota tetap yang tidak Kepala Divisi Digital Banking Product (dh. Divisi Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Retail & Digital Banking) Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Head of Digital Banking Product Division (dh. Profiles can be seen in the Executive Officer
members Retail & Digital Banking Division) Profile section in this Annual Report.
Sisi Rahmina Anggota tetap yang tidak Kepala Divisi Compliance Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Head of Compliance Division Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officer
members Profile section in this Annual Report.
Aditya Subiyanto Anggota tetap yang tidak Kepala Divisi Risk Business Control Profil dapat dilihat pada bagian Profil Pejabat
memiliki hak suara Head of Risk Business Control Division Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officer
members Profile section in this Annual Report.
Errinto Sahat Pahala Anggota tetap yang tidak Kepala Divisi Corporate Secretary & Legal Profil dapat dilihat pada bagian Profil Pejabat
Pardede memiliki hak suara Head of Corporate Secretary & Legal Division Eksekutif dalam Laporan Tahunan ini.
Permanent non-voting Profiles can be seen in the Executive Officer
members Profile section in this Annual Report.
*) Divisi Credit Recovery dihapus dan mengalihkan fungsi recovery ke Divisi Pension Business dan Divisi Consumer Business & Recovery
*) The Credit Recovery Division has been dissolved, and its recovery functions have been transferred to the Pension Business Division and the Consumer Business & Recovery Division
INDEPENDENSI KOMITE KEBIJAKAN PERKREDITAN INDEPENDENCE OF THE CREDIT POLICY COMMITTEE
Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur All members of the Committee are not affiliated with other
lainnya, Komisaris maupun Pemegang Saham Pengendali, Directors, Commissioners or Controlling Shareholders, are not
bukan merupakan pemegang saham Perusahaan yang dapat shareholders of the Company which may affect their ability to
mempengaruhi kemampuannya untuk bertindak independen, act independently, Commissioners, Directors or employees of
Komisaris, Direktur maupun karyawan dari perusahaan yang companies that have affiliation or business with the Bank.
memiliki afiliasi maupun bisnis dengan Bank.
RAPAT DAN PELAKSANAAN TUGAS KOMITE KEBIJAKAN MEETINGS AND IMPLEMENTATION OF THE TASKS OF THE
PERKREDITAN CREDIT POLICY COMMITTEE
Komite Kebijakan Perkreditan mengadakan rapat sekurang- The Credit Policy Committee holds meetings at least 2 (two)
kurangnya 2 (dua) kali dalam 1 (satu) tahun, atau setiap waktu times in 1 (one) year, or whenever it is deemed necessary at the
bilamana dipandang perlu atas permintaan seorang atau lebih request of one or more members of the Committee, or at the
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anggota Komite, atau atas permintaan Direksi, atau atas usulan request of the Board of Directors, or at the request of a written
tertulis dari bidang terkait yang menyampaikan hal-hal yang akan recommendation from the relevant field which conveys matters
dibahas dan diputuskan melalui koordinasi dengan Sekretaris Komite. matters to be discussed and decided through coordination with
the Secretary of the Committee.
Selama tahun 2024 beberapa agenda penting yang dilakukan During 2024 several important agendas carried out through
melalui rapat antara lain: meetings include:
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
1 17 Januari 2024 Penetapan Fitur Produk, RAC dan Threshold Kredit Kendaraan 1. Direktur Finance, Risk & Operation
January 17, 2024 Bermotor (KKB) ke dalam Manual Produk 2. Direktur Business
Establishment of Product Features, RAC, and Credit Threshold 3. Direktur Compliance & Control
for Motor Vehicle Loan (KKB) in the Product Manual 4. Divisi Risk Management
5. Divisi Micro & Retail Business
6. Divisi Compliance
7. Divisi Internal Audit
8. Divisi Corporate Secretary & Legal
9. Credit Operation
1. Director of Finance, Risk & Operation
2. Director of Business
3. Director of Compliance & Control
4. Risk Management Division
5. Micro & Retail Business Division
6. Compliance Division
7. Internal Audit Division
8. Corporate Secretary & Legal Division
9. Credit Operation
2 28 Februari 2024 Usulan Limit Kewenangan Memutus Kredit Produk Kredit Mekanisme Rapat Secara Sirkuler
February 28, 2024 Kendaraan Bermotor (KKB) Circular Meeting Mechanism
Proposal for Credit Authorization Limit for Motor Vehicle Loan
(KKB) Products
3 07 Maret 2024 Usulan Proses Pelaksanaan Video Verifikasi Kesehatan secara Mekanisme Rapat Secara Sirkuler
March 07, 2024 Offline Circular Meeting Mechanism
Proposal for Implementing Offline Health Verification Video
Process
4 30 April 2024 Usulan Pembaharuan Standar Prosedur Kredit Pensiun 1. Direktur Utama
April 30, 2024 Proposal for Updating Pension Credit Standard Operating 2. Direktur Business
Procedures (SOP) 3. Direktur Compliance & Control
4. Pejabat Eksekutif IT & Digital
5. Pejabat Eksekutif Finance, Risk & Operations
6. Divisi Risk Management
7. Divisi Pension Business
8. Divisi Corporate Secretary & Legal
9. Divisi Credit Operation
1. President director
2. Director of Business
3. Director of Compliance & Control
4. IT & Digital Executive Officer
5. Executive Officer of Finance, Risk & Operations
6. Risk Management Division
7. Pension Business Division
8. Corporate Secretary & Legal Division
9. Credit Operations Division
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Rapat Agenda Rapat Peserta
No
Meeting Date Meeting Agenda Participant
5 2 Juli 2024 Porfolio Review dan Usulan RAC Produk KKB 1. Direktur Utama
July 2, 2024 Portfolio Review and Proposal for RAC of KKB Products 2. Direktur Business
3. Direktur IT & Digital
4. Divisi Risk Management
5. Divisi Pension Business
1. President director
2. Director of Business
3. Director of IT & Digital
4. Risk Management Division
5. Pension Business Division
6 10 September 2024 Usulan Pembaharuan Kebijakan Perkreditan 1. Direktur Utama
September 10, 2024 Proposal for Updating Credit Policies 2. Direktur Business
3. Direktur IT & Digital
4. Pejabat Eksekutif Compliance & Control
5. Divisi Risk Management
6. Divisi Compliance
7. Divisi Risk Business Control
8. Divisi Corporate Secretary & Legal
9. Divisi Internal Audit
1. President director
2. Director of Business
3. Director of IT & Digital
4. Compliance & Control Executive Officer
5. Risk Management Division
6. Compliance Division
7. Risk Business Control Division
8. Corporate Secretary & Legal Division
9. Internal Audit Division
7 16 Oktober 2024 Usulan Pembaharuan Standar Prosedur Kredit Mikro dan 1. Direktur Business
October 16, 2024 Standar Prosedur Kredit Retail 2. Direktur Finance, Risk & Operations
Proposal for Updating Micro Credit SOP and Retail Credit SOP 3. Direktur IT & Digital
4. Pejabat Eksekutif
1. Director of Business
2. Director of Finance, Risk & Operations
3. Director of IT & Digital
4. Executive Officer
8 26 November 2024 Usulan Perubahan Penyesuaian RAC Mantap Auto Loan 1. Direktur Business
November 26, 2024 Proposal for Adjusting RAC of Mantap Auto Loan 2. Direktur Finance, Risk & Operations
3. Direktur IT & Digital
4. Direktur Compliance & Control
5. Divisi Risk Management
6. Divisi Consumer Business & Recovery
7. Divisi SPM & Accouting
8. Divisi Compliance
Divisi Corporate Secretary & Legal
1. Director of Business
2. Director of Finance, Risk & Operations
3. Director of IT & Digital
4. Director of Compliance & Control
5. Risk Management Division
6. Consumer Business & Recovery Division
7. SPM & Accounting Division
8. Compliance Division
9. Corporate Secretary & Legal Division
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Penerapan Tata Kelola Dalam Pemberian Implementation of Good Corporate
Remunerasi Bagi Bank Umum Sesuai POJK Governance in Providing Remuneration for
45/POJK.03/2015 Commercial Banks in accordance with POJK
45/POJK.03/2015
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi telah dijelaskan pada Sub Judul The Remuneration and Nomination Committee has been explained
Komite Remunerasi dan Nominasi Bab Tata Kelola Perusahaan in the Remuneration and Nomination Committee Sub Title of the
dalam Laporan Tahunan ini. Bank telah membentuk komite Corporate Governance Chapter in this Annual Report. The Bank
remunerasi dan nominasi dengan susunan keanggotaan sesuai has formed a remuneration and nomination committee with a
peraturan yang berlaku, selama tahun 2024 remunerasi yang membership composition in accordance with applicable regulations,
diterima anggota Komite Remunerasi dan Nominasi sebesar during 2024 the remuneration received by members of the
Rp28.549.711.429. Remuneration and Nomination Committee is IDR 28.549.711.429.
Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Formulation Process
Mengacu pada Peraturan OJK No. 45/POJK.03/2015 dan Surat Referring to OJK Regulation No. 45/POJK.03/2015 and OJK
Edaran OJK No. 40/SEOJK.03/2016 tentang Penerapan Tata Kelola Circular Letter No. 40/SEOJK.03/2016 concerning Implementation
dalam Pemberian Remunerasi bagi Bank Umum, Bank Mandiri of Governance in Providing Remuneration for Commercial Banks,
Taspen telah menerapkan kebijakan remunerasi yang tertuang Bank Mandiri Taspen implemented a remuneration policy set forth
dalam Standar Prosedur Remunerasi No. SP/001.B/2017 tanggal in Standard Remuneration Procedure No. SP/001.B/2017 dated
10 Maret 2017 dan telah disesuaikan dengan penerapan Standar March 10, 2017 and had been adjusted to the implementation
Prosedur edisi kedua No. SP/008/IX/2019 tanggal 16 September of the second edition of Standard Procedure No. SP/008/IX/2019
2019. Remunerasi merupakan imbalan yang ditetapkan dan dated September 16, 2019. Remuneration was a reward that was
diberikan kepada Dewan Komisaris, Direksi dan/atau pegawai baik determined and given to the Board of Commissioners, Directors
yang bersifat tetap maupun variabel dalam bentuk tunai maupun and/or employees both permanent and variable in cash or in cash
tidak tunai sesuai dengan tugas, wewenang, dan tanggung in accordance with their duties, powers and responsibilities. The
jawabnya. Penerapan tata kelola dalam pemberian remunerasi implementation of governance in providing remuneration aimed
bertujuan untuk mendorong dilakukannya prudent risk taking to encourage prudent risk taking so as to maintain the continuity
sehingga dapat menjaga kelangsungan usaha Bank Mandiri Taspen. of Bank Mandiri Taspen business.
Cakupan Kebijakan Remunerasi dan Scope of Remuneration Policy and its
Implementasinya Per Unit Bisnis, Per Wilayah Implementation Per Business Unit, Per Region
dan Pada Perusahaan Anak atau Kantor and in Subsidiaries or Branch Offices Located
Cabang yang Berlokasi Di Luar Negeri Overseas
Kebijakan remunerasi adalah imbalan yang ditetapkan dan Remuneration Policy is a reward that is determined and given to
diberikan kepada Direksi, anggota Dewan Komisaris, dan/atau the Board of Directors, Members of the Board of Commissioners,
Pegawai baik yang bersifat tetap maupun variabel dalam bentuk and/or Employees both fixed and variable in the form of cash
tunai maupun tidak tunai sesuai dengan tugas, wewenang, dan or non-cash in accordance with their duties, authorities, and
tanggung jawabnya. responsibilities.
Penetapan Remunerasi terdiri dari: Remuneration Determination consists of:
1. Remunerasi yang bersifat tetap 1. Permanent remuneration
Remunerasi yang tidak dikaitkan dengan kinerja dan risiko, Remuneration associated with performance and risk, including
antara lain gaji pokok, fasilitas, tunjangan perumahan, basic salary, facilities, housing allowance, health allowance,
tunjangan kesehatan, tunjangan pendidikan, tunjangan hari education allowance, holiday and pension allowances.
raya dan pensiun. In its implementation, the Bank provides basic salaries
Dalam implementasinya Bank memberikan gaji pokok to employees in accordance with the standard range of
kepada pegawai sesuai dengan standar rentang imbal remuneration set by the Board of Directors and determined
jasa yang ditetapkan oleh Direksi dan ditetapkan melalui through a Board of Directors Meeting and set forth in a Board
Rapat Direksi dan dituangkan dalam suatu Surat Keputusan of Directors Decree. The provision of various allowances and/
Direksi. Pemberian berbagai tunjangan dan/atau fasilitas or facilities for employees is further regulated in the Standard
untuk pegawai diatur lebih jauh dalam Standar Prosedur Procedure for Human Resources (SPSDM) and the Technical
Sumber Daya Manusia (SPSDM) dan Petunjuk Teknis Sumber Guidelines for Human Resources (PTSDM), which are used
Daya Manusia (PTSDM), yang digunakan sebagai acuan as a reference for work units and/ or employees managing
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Tata Kelola Perusahaan
Corporate Governance
unit kerja dan/atau pegawai yang mengelola kepegawaian. personnel. The implementation of the remuneration policy
Implementasi kebijakan remunerasi yang tertuang dalam contained in SPSDM/PTSDM, among other things, regulates:
SPSDM/PTSDM di antaranya mengatur tentang:
• Tunjangan apa saja yang menjadi hak pegawai. • What benefits are the rights of employees.
• Kapan tunjangan tersebut diberikan dan/atau tidak • When the benefits were given and/or not given.
diberikan.
• Jabatan apa saja yang berhak atas berbagai tunjangan. • What positions are entitled to various benefits.
• Besaran/nilai nominal tunjangan sesuai dengan level jabatan. • Amount/nominal value of allowances according to
position level.
• Kriteria penerima tunjangan/fasilitas sesuai level jabatan, • The criteria for receiving allowances/facilities are according
masa kerja, status pegawai. to position level, years of service, and employee status.
2. Remunerasi yang bersifat Variabel 2. Variable remuneration
Remunerasi yang dikaitkan dengan kinerja dan risiko, antara Remuneration was associated with performance and risk,
lain bonus atau bentuk lainnya yang dipersamakan dengan including bonuses or other forms of equivalent. Variable
itu. Kebijakan Remunerasi yang bersifat Variabel diberikan Remuneration Policy was given in cash.
dalam bentuk tunai.
Bank memberikan remunerasi yang bersifat variabel berupa The Bank provides variable remuneration in the form of a Bank
penghargaan Bank atas pencapaian kinerja pegawai pada award for the achievement of employee performance in a certain
periode tertentu. Bonus diberikan secara tunai dengan period. Bonuses are given in cash with due observance of the
tetap memperhatikan strategi bisnis dan kemampuan Bank. Bank’s business strategy and capabilities. The gifts are grouped
Pemberiannya dikelompokkan sebagai berikut: as follows:
1) Short term reward 1) Short term reward
a. Bonus kinerja, besaran bonus ditetapkan berdasarkan a. Performance bonus, the amount of the bonus is
hasil kinerja individu pegawai, kinerja unit dan kinerja determined based on the results of individual employee
Bank secara keseluruhan. performance, unit performance and overall Bank
performance.
b. Program–program bonus lainnya dengan bentuk, jumlah b. Other bonus programs with the form, amount and terms
dan syarat pemberian yang ditetapkan oleh Direksi of provision as determined by the Board of Directors
c. Sales incentive, diberikan atas pencapaian target yang c. Sales incentives, are given for the achievement of sales/
bersifat sales/transactional atau berdampak langsung transactional targets or have a direct impact on the Bank’s
pada pendapatan Bank revenue
2) Long term reward 2) Long term reward
Bank dapat memberikan retention program untuk menarik, Banks can provide retention programs to attract, retain
mempertahankan dan memotivasi top talent dan pegawai and motivate top talents and employees who hold certain
pemegang jabatan–jabatan tertentu. Syarat pemberian positions. The requirements for granting retention programs
retention program ditetapkan oleh Direksi. are set by the Board of Directors.
Implementasi kebijakan remunerasi yang dijelaskan di atas berlaku The implementation of the remuneration policy described above
untuk seluruh unit kerja dan seluruh pegawai baik di kantor pusat applies to all work units and all employees both at the head office
maupun di jaringan kantor. and in office networks.
Remunerasi yang Dikaitkan Dengan Risiko Risk-Associated Remuneration
Dalam memberikan remunerasi Bank Mandiri Taspen In providing remuneration, Bank Mandiri Taspen observes
memperhatikan prinsip-prinsip kehati-hatian yang bertujuan prudential principles aimed at encouraging Prudent Risk Taking, in
untuk mendorong dilakukannya Prudent Risk Taking, dalam order to maintain Bank Mandiri Taspen’s business continuity. The
rangka menjaga kelangsungan usaha Bank Mandiri Taspen. determination of the performance measurement method and type
Penentuan metode pengukuran kinerja dan jenis risiko dalam of risk in determining the remuneration that is variable in nature
menetapkan pemberian remunerasi yang bersifat variabel is adjusted to the scale and complexity of Bank Mandiri Taspen’s
disesuaikan dengan skala dan kompleksitas kegiatan usaha Bank business activities. In determining the remuneration policy, Bank
Mandiri Taspen. Dalam menetapkan kebijakan remunerasi, Bank Mandiri Taspen takes into account the types, criteria, impacts and
Mandiri Taspen memperhatikan jenis, kriteria, dampak serta changes in determining the main types of risk that are adjusted to
perubahan penentuan jenis risiko utama yang disesuaikan dengan current and future conditions.
kondisi saat ini dan yang akan datang.
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Pengukuran Kinerja Dikaitkan Dengan Performance Measurement Associated with
Remunerasi Remuneration
Dalam pemberian remunerasi, Bank Mandiri Taspen melakukan In providing remuneration, Bank Mandiri Taspen measures
pengukuran kinerja yang dikaitkan dengan remunerasi, sebagai performance related to remuneration, as follows:
berikut:
1. Tinjauan mengenai kebijakan remunerasi yang dikaitkan 1. Review of remuneration policies related to performance
dengan penilaian kinerja. appraisal.
2. Metode dalam mengaitkan remunerasi individu dengan 2. Methods of linking individual remuneration with work unit
kinerja unit kerja. performance.
3. Metode dalam mengaitkan remunerasi individu dengan 3. Methods of linking individual remuneration with work unit
kinerja unit kerja dan kinerja Bank Mandiri Taspen. performance and Bank Mandiri Taspen performance.
Dalam hal metode yang digunakan Bank Mandiri Taspen untuk In terms of the method used by Bank Mandiri Taspen for states
menyatakan bahwa kinerja (key performance indicator) yang that the performance (key performance indicator) is agreed can
disepakati tidak dapat tercapai, sehingga perlu dilakukan penyesuaian not be achieved, so it needs to be done adjustments to indicators
atas indikator dan/atau besaran penyesuaian remunerasi. and/or the amount of adjustments remuneration.
Penerapan strategi remunerasi dilaksanakan dengan The implementation of the remuneration strategy is carried out by
memperhatikan kinerja dari tiap-tiap individu pegawai (based on taking into account the performance of each individual employee
performance), kinerja unit kerja dan kinerja Bank Mandiri Taspen (based on performance), the performance of work units and the
secara keseluruhan, dan tetap di dalam anggaran yang ditetapkan. performance of Bank Mandiri Taspen as a whole, and remains
within the set budget.
Penyesuaian Remunerasi Dikaitkan Dengan Remuneration Adjustment Linked to
Kinerja dan Risiko Performance and Risk
Bank menentukan metode pengukuran kinerja dan jenis risiko The Bank determines the performance measurement method and
dalam menetapkan pemberian Remunerasi yang Bersifat Variabel types of risk in determining the provision of Variable Remuneration
bagi Direksi, Dewan Komisaris, dan Pegawai Bank berdasarkan: for Directors, Board of Commissioners, and Bank Employees based
on:
1. Kinerja, yang mencakup: 1. Performance, which includes:
a. Kinerja Direksi, Dewan Komisaris dan Pegawai. a. Performance of the Board of Directors, Board of
Commissioners and Employees.
b. Kinerja Unit Bisnis. b. Business Unit Performance.
c. Kinerja Bank. c. Bank Performance.
2. Risiko 2. Risk
merupakan Pengukuran Kinerja dan Risiko dalam penetapan is a performance and risk measurement in determining the
besaran Remunerasi yang diberikan, pengaturan Remunerasi amount of remuneration given, remuneration arrangements
diatur lebih lanjut dalam Standar Prosedur Remunerasi Bank. are further stipulated in the Bank’s Standard Remuneration
Procedure.
Kebijakan remunerasi baik yang bersifat tetap maupun Fixed and variable remuneration policies for the Board of
variabel untuk Dewan Komisaris dan Direksi diajukan dan/ Commissioners and Directors are proposed and/or determined
atau ditetapkan oleh Rapat Umum Pemegang Saham. by the General Meeting of Shareholders.
Penetapan keputusan remunerasi didasarkan atas Determination of remuneration decisions is based on risk
pertimbangan risiko dan kinerja, keselarasan dengan kinerja and performance considerations, alignment with financial
finansial, maupun hasil penilaian kinerja serta kesetaraan performance, as well as performance assessment results as
dengan bank lain yang sejenis juga strategi dan sasaran jangka well as equality with other similar banks as well as the bank’s
panjang bank. Dewan Komisaris dan Direksi dan pegawai level long-term strategy and goals. The Board of Commissioners
tertentu selanjutnya ditetapkan sebagai Material Risk Taker and Directors and certain level employees are subsequently
(MRT), penetapan MRT dilakukan dengan menggunakan designated as Material Risk Taker (MRT), the determination
pendekatan kualitatif dan kuantitatif. of the MRT is carried out using qualitative and quantitative
approaches.
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Nama Konsultan Ekstern dan Tugas Konsultan Name of External Consultant and Consultant
Terkait Kebijakan Remunerasi Duties Related to Remuneration Policy
Dalam menetapkan kebijakan remunerasi, Bank Mandiri Taspen In determining remuneration policies, Bank Mandiri Taspen does
tidak menggunakan jasa konsultasn ekternal. not use external consulting services.
Paket/Kebijakan Remunerasi dan Fasilitas Lain Remuneration Package/ Policy and other
Bagi Dewan Komisaris dan Direksi Facilities for The Board of Commissioners and
The Board of Directors
Paket/kebijakan remunerasi dan jenis fasilitas lain bagi anggota Remuneration package/policy and other types of facilities for
Dewan Komisaris dan Direksi, antara lain meliputi: members of the Board of Commissioners and Board of Directors,
including among others:
1) Remunerasi dalam bentuk non natura, termasuk gaji dan 1) Remuneration in the form of non-natura, including salary and
penghasilan tetap lainnya, antara lain tunjangan (benefit), other fixed income, including benefits, bonuses and other
tantiem dan bentuk remunerasi lainnya; forms of remuneration;
2) Fasilitas lain dalam bentuk natura/non natura yakni 2) Other facilities in the form of natura/non-natura, namely
penghasilan tidak tetap lainnya, termasuk tunjangan untuk other irregular income, including allowances for housing,
perumahan, transportasi, asuransi kesehatan dan fasilitas transportation, health insurance and other facilities, which
lainnya, yang dapat dimiliki maupun tidak dapat dimiliki. may or may not be owned.
Pengungkapan paket/kebijakan remunerasi dan fasilitas lain bagi Disclosure of remuneration packages/policies and other facilities for
anggota Dewan Komisaris dan Direksi pada tahun 2024. members of the Board of Commissioners and Directors in 2024.
1) Paket/Kebijakan remunerasi dan fasilitas lain bagi anggota 1) Remuneration package/policy and other facilities for members
Dewan Komisaris dan Direksi Bank Mandiri Taspen: of the Board of Commissioners and Board of Directors of Bank
Mandiri Taspen:
Jumlah Diterima dalam 1 Tahun
Amount Received in 1 Year
Jenis Remunerasi dan Direksi Dewan Komisaris Types of Remuneration and Other
Fasilitas lain Board of Directors Board of Commissioners Facilities
Orang Juta (Rp) Orang Juta (Rp)
Person Million (IDR) Person Million (IDR)
Gaji, bonus, tunjangan rutin, tantiem, dan Salary, bonus, routine allowance, tantiem,
52,710 25,300
fasilitas lainnya dalam bentuk non-natura and other facilities in non-natura form
Fasilitas lain dalam bentuk natura Other facilities in the form ofin-kind
5
(perumahan, transportasi, asuransi (housing, transportation, health insurance,
kesehatan dan sebagainya) yang *): 2,535 1,175 etc.) which*):
a. dapat dimiliki a. can be owned
b. tidak dapat dimiliki b. cannot be owned
Total 5 55,245 4 26,475 Total
*) Dinilai dalam ekuivalen rupiah.
*) Valued in rupiah equivalent.
2) Jumlah anggota Dewan Komisaris dan Direksi yang menerima 2) The number of members of the Board of Commissioners and
paket Remunerasi dalam 1 (satu) tahun yang dikelompokkan Board of Directors who received the Remuneration package in
sesuai tingkat penghasilan sebagai berikut: 1 (one) year, grouped according to income levels as follows:
(satuan orang / unit person)
Jumlah Direksi Jumlah Dewan Komisaris
Jumlah Remunerasi per Orang Amount of Remuneration per
Number of Board of Number of Board of
dalam 1 tahun *) Person in 1 year *)
Directors Commissioners
di atas Rp 2 miliar 4 4 above IDR 2 billion
di atas Rp 1 miliar s.d. Rp 2 miliar 1 0 above IDR 1 billion up to IDR 2 billion
di atas Rp 500 juta s.d. Rp 1 miliar 0 0 above IDR 500 million up to IDR 1 billion
Rp 500 juta ke bawah 0 0 IDR 500 million and below
*) yang diterima secara tunai
*) received in cash
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2024 Annual Report
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Remunerasi yang Bersifat Variabel Variable Remuneration
Bank memberikan remunerasi yang bersifat variabel berupa The Bank provides variable remuneration in the form of Bank
penghargaan Bank atas pencapaian kinerja pegawai pada awards for employee performance achievements in a certain
periode tertentu. Bonus diberikan secara tunai dengan tetap period. Bonuses are given in cash while taking into account the
memperhatikan strategi bisnis dan kemampuan Bank. Bank’s business strategy and capabilities.
Jumlah Direksi, Dewan Komisaris dan Pegawai Number of Directors, Board of Commissioners
yang Menerima Remunerasi yang Bersifat and Employees Receiving Variable
Variabel Selama 1 (Satu) Tahun Remuneration for 1 (One) Year
Anggota Dewan Komisaris, Direksi, Pegawai yang menerima Members of the Board of Commissioners, Directors, Employees
Remunerasi yang bersifat variabel selama 1 (satu) tahun dan total who receive variable Remuneration for 1 (one) year and the total
nominal sebagaimana dalam tabel di bawah ini: nominal is as shown in the table below:
Remunerasi yang Bersifat Variabel
Variable Remuneration
Jumlah Remunerasi per Orang Jumlah Orang Jumlah Juta (Rp) Amount of Remuneration per Person
dalam 1 tahun *) Number of people Number Million (IDR) in 1 year *)
Direksi 5 12,905 Board of Directors
Dewan Komisaris 4 7,137 Board of Commissioners
Pegawai 3424 155,141 Employees
Jabatan dan Jumlah Pihak yang Menjadi Position and Number of Parties to be Material
Material Risk Taker (MRT) Risk Taker (MRT)
Seluruh anggota Dewan Komisaris, Direksi Bank dan SEVP Bank All members of the Board of Commissioners and Directors of the
Mandiri Taspen karena tugas dan tanggung jawabnya berdampak Bank Mandiri Taspen because their duties and responsibilities
signifikan terhadap profil risiko Bank dan menerima remunerasi significantly impact the Bank’s risk profile and receive variable
yang bersifat variabel dengan nilai besar maka ditetapkan sebagai remuneration with a significant value they are designated as
Material Risk Taker. Demikian pula pegawai yang menerima Material Risk-Takers. Likewise, employees who receive variable
remunerasi bersifat variabel dengan nilai besar juga termasuk remuneration with large values are also included as Material
sebagai Material Risk Taker. Nilai besar yang dimaksud adalah Risk- Takers. The large value referred to is the amount of variable
besaran remunerasi variabel yang diterima lebih dari 10 (sepuluh) remuneration received more than 10 (ten) times the salary. Members
kali gaji. Anggota Dewan Komisaris & Direksi Bank Bank Mandiri of the Board of Commissioners & Directors of Bank Mandiri Taspen
Taspen periode 31 Desember 2024 berjumlah 9 (sembilan) orang. for the period of December 31, 2024 amount to 9 (nine) people.
Penetapan pihak yang menjadi Material Risk Taker (MRT), Determination of the party to be a Material Risk Taker (MRT),
dikarenakan tugas dan tanggung jawabnya berdampak signifikan because their duties and responsibilities have a significant impact
terhadap tingkat profil risiko Bank juga berdasarkan nilai on the level of the Bank’s risk profile also based on the value of the
remunerasi variabel yang diterima bernilai besar. variable remuneration received, which is large.
Shares Option yang Dimiliki Direksi, Dewan Shares Option of the Board of Directors, Board
Komisaris, dan Pejabat Eksekutif of Commissioners and Executive Officers
Jumlah Opsi
Number of Options
Jumlah Saham
yang telah Harga
yang dimiliki Jangka
Yang diberikan dieksekusi Opsi (Rp)
Keterangan /Nama (lembar saham) Waktu Description / Name
(lembar saham) (lembar saham) Option
Number of Shares Time period
Given (stock which has been Price (Rp)
Owned (shares)
sheet) executed (stock
sheet)
Dewan Komisaris - - - - - Board of Commissioner
Direksi - - - - - Board of Directors
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Jumlah Opsi
Number of Options
Jumlah Saham
yang telah Harga
yang dimiliki Jangka
Yang diberikan dieksekusi Opsi (Rp)
Keterangan /Nama (lembar saham) Waktu Description / Name
(lembar saham) (lembar saham) Option
Number of Shares Time period
Given (stock which has been Price (Rp)
Owned (shares)
sheet) executed (stock
sheet)
Pej.Eksekutif - - - - - Executive
Total - - - - - Total
Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio
Rasio gaji tertinggi dan terendah, dalam skala perbandingan The ratios of the highest and lowest salaries, on a scale of
adalah sebagai berikut: comparison, are as follows:
Rasio gaji pegawai*) yang tertinggi dan terendah
1 : 36,54
The highest and lowest employee salary ratio*)
Rasio gaji Direksi yang tertinggi dan terendah
1 : 1,35
The highest and lowest Director salary ratio
Rasio gaji Komisaris yang tertinggi dan terendah
1 : 1,11
The highest and lowest Commissioner salary ratio
Rasio gaji Direksi tertinggi dan pegawai tertinggi
1 : 2,92
The highest Director salary ratio and the highest employee salary ratio
*) Yang dimaksud dengan pegawai adalah pegawai tetap Bank sampai batas pelaksana.
*) Employees were defined as permanent employees of the Bank up to the executive level.
Jumlah Penerima dan Jumlah Total Remunerasi Number of Beneficiaries and Total Amount
yang Bersifat Variabel yang Dijamin Tanpa of Remuneration that are Unconditionally
Syarat Guaranteed Variable
Selama tahun 2024, tidak terdapat jumlah penerima dan jumlah During 2024, there are no number of beneficiaries and total
total remunerasi yang bersifat variabel yang dijamin tanpa syarat. variable remuneration that are unconditionally guaranteed.
Jumlah Pegawai yang Terkena Pemutusan Number of Beneficiaries and Total Amount
Hubungan Kerja of Remuneration that are Unconditionally
Guaranteed Variable
Jumlah Nominal Pesangon yang Dibayarkan Jumlah Pegawai Nominal Amount of Severance Pay Paid per
per Orang dalam 1 (Satu) Tahun Number of Employees Person in 1 (One) Year
Di atas Rp1 miliar 0 Above IDR 1 billion
Di atas Rp500 juta s.d Rp1 miliar 1 Above IDR 500 million to IDR 1 billion
Rp500 juta ke bawah 16 IDR 500 million and below
Jumlah Total Remunerasi yang Bersifat Variabel Total Amount of Deferred Variable
yang Ditangguhkan Remuneration
Jumlah total remunerasi yang bersifat variabel yang ditangguhkan The total amount of variable remuneration that is deferred during
selama tahun 2023 senilai Rp. 9.874.145.780,- 2024 is IDR. Rp12,844,148,000.
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2024 Annual Report
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Jumlah Total Remunerasi yang Bersifat Variabel Total Amount of Deferred Variable
yang Ditangguhkan yang Dibayarkan Selama 1 Remuneration Paid for 1 (One) Year
(Satu) Tahun
Tidak dapat terdapat remunerasi variabel yang ditangguhkan There cannot be deferred variable remuneration payable in2024.
yang dibayarkan pada tahun 2024.
Jumlah Remunerasi yang Diberikan Dalam Satu Total Remuneration Provided In One Year
Tahun
A. Remunerasi yang Bersifat Tetap *)
A. Fixed Remuneration *)
Tunai Rp39,677,465,249 Cash
Saham/ Instrumen yang berbasis saham yang
- Shares/Share-based instruments issued by the Bank
diterbitkan Bank
B. Remunerasi yang Bersifat Variabel *)
B. Variable Remuneration *)
Tidak Ditangguhkan Ditangguhkan
Not Suspended Suspended
Tunai Rp38,332,137,780 Rp12,844,148,000 Cash
Saham/ Instrumen yang berbasis saham yang Shares/Share-based instruments issued by
- -
diterbitkan Bank the Bank
Informasi Kuantitatif Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Reduction During Reporting Period
Sisa yang Masih
Jenis Remunerasi yang Ditangguhkan Disebabkan Disebabkan Vari able Types of
Total
Bersifat Variabel *) Remaining Penyesuaian Penyesuaian Remuneration *)
(A)+(B)
Pending Eksplisit (A) Implisit (B)
Total
Due to Explicit Due to Implicit
(A)+(B)
Adjustment (A) Adjustment (B)
Tunai (dalam juta rupiah) Rp12,844,148,000 - - - Cash (in million rupiah)
Saham/Instrumen yang berbasis Shares/Share-based instruments
saham yang diterbitkan Bank (dalam issued by the Bank (in share
lembar saham dan nominal juta - - - - certificates and nominal millions
rupiah yang merupakan konversi of rupiah which is the conversion
dari lembar saham tersebut) of the share certificates)
*Hanya untuk MRT
* For MRT only
Akuntan Publik Public Accountant
Fungsi pengawasan independen terhadap aspek keuangan Bank The independent supervisory function of the Bank’s financial
dilakukan dengan melaksanakan pemeriksaan Audit Eksternal aspects is carried out by carrying out an External Audit
yang dilakukan oleh Kantor Akuntan Publik (KAP). Auditor examination conducted by the Public Accounting Firm (KAP).
Eksternal yang memeriksa laporan keuangan Bank Mandiri Taspen The External Auditor who examines the financial statements of
tahun buku 2023 ditetapkan melalui RUPS Tahunan berdasarkan Bank Mandiri Taspen for the 2022 financial year is appointed
rekomendasi dari Dewan Komisaris dan Komite Audit. Proses through the Annual GMS based on recommendations from the
pemilihannya dilakukan sesuai dengan mekanisme pengadaan Board of Commissioners and the Audit Committee. The selection
barang dan jasa yang berlaku. Untuk menjamin independensi dan process is carried out following the applicable goods and services
kualitas hasil pemeriksaan, Auditor Eksternal yang ditunjuk tidak procurement mechanism. To ensure the independence and quality
boleh memiliki benturan kepentingan dengan Bank. of the audit results, the appointed External Auditor must not have
a conflict of interest with the Bank.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Penunjukan Kantor Akuntan Publik Public Accountant Firm Appointment
Penunjukan Kantor Akuntan Publik dan Akuntan Publik dilakukan The appointment of Public Accounting Firms and Public Accountants
sesuai dengan ketentuan yang berlaku, antara lain: was conducted in accordance with applicable regulations, including:
a. Merupakan Kantor Akuntan Publik dan Akuntan Publik a. Public Accounting Firm and Public Accountants (partner in-
(partner in-charge) yang terdaftar di Otoritas Jasa Keuangan. charge) had been registered with the Financial Services Authority.
b. Tidak memberikan jasa lain kepada Bank Mandiri Taspen b. Not providing other services to Bank Mandiri Taspen in that
pada tahun tersebut sehingga terhindar dari kemungkinan year so it avoided possible conflicts of interest.
benturan kepentingan.
c. Kantor Akuntan Publik (KAP) Tanudiredja, Wibisana, Rintis & c. Public Accounting Firm (KAP) Tanudiredja, Wibisana, Rintis
Rekan (PwC Indonesia) dan Akuntan Publik (AP) Lucy Luciana & Partners (PwC Indonesia) and Public Accountant (AP)
Suhenda untuk melakukan audit atas laporan keuangan Bank Lucy Luciana Suhenda to conduct an audit of the financial
Mandiri Taspen tahun buku yang berakhir 31 Desember 2023. statements of Bank Mandiri Taspen for the fiscal year ending
dated December 31, 2023.
d. Dalam melaksanakan Fungsi Audit Ekstern, Kantor Akuntan d. Performing the External Audit Function, the Public Accounting
Publik dan Akuntan Publik mampu bekerja secara independen, Firm and Public Accountants could work independently and
memenuhi standar profesional akuntan publik dan perjanjian comply with the professional standards of public accountants
kerja serta ruang lingkup audit yang ditetapkan. Independensi and work agreements and the specified audit scope. The
akuntan publik dalam mengaudit laporan keuangan telah independence of public accountants in auditing financia
sesuai dengan Standar Auditing yang ditetapkan Ikatan statements was in accordance with the Auditing Standards
Akuntan Indonesia. set by the Indonesian Accountants Association.
e. Hubungan antara Bank, Kantor Akuntan Publik, Akuntan e. The relationship between the Bank, the Public Accounting
Publik dan Otoritas Jasa Keuangan berjalan baik dan Firm, the Public Accountant, and the Financial Services
pelaksanaan audit berjalan lancar sehingga laporan auditor Authority went well and the audit run smoothly so that the
dapat diterima tepat pada waktunya. auditor’s report could be received on time.
Kantor Akuntan Publik, Nama Akuntan, Fee Public Accounting Firm, Name of Accountant,
dan Izin KAP Fees and KAP Permit
Tabel Kantor Akuntan Publik, Nama Akuntan, Fee dan Izin KAP
Table of Public Accountant Firm, Accountant Name, Fee and KAP License
NamaAkuntan (Partner
Tahun Kantor Akuntan Publik PenanggungJawab) Periode KAP Periode AP Fee Izin KAP
Year Public accounting firm Accountant Name KAP Period AP Period Fee KAP Permit
(Responsible Partner)
KAP Purwantono, Sungkoro
& Surja Pertama Pertama
2024 Yovita Rp1.550.000 603/KM.1/2015
Public Accounting Firm First First
Purwantono, Sungkoro & Surja
Tanudiredja, Wibisana, Rintis
& Rekan Pertama Pertama
2023 Lucy Luciana Suhenda Rp1.400.000.000 KEP-241/KM.1/2015
Tanudiredja, Wibisana, Rintis First First
& Partners
KAP Purwantono, Sungkoro
& Surja Kedelapan Pertama
2022 Yovita Rp1.390.000.000 603/KM.1/2015
Purwantono, Sungkoro & Surja Eighth First
Public Accountants
KAP Purwantono, Sungkoro
& Surja Ketujuh Kedua
2021 Muhammad Dudi Kurniawan Rp1.390.000.000 603/KM.1/2015
Purwantono, Sungkoro & Surja Seventh Second
Public Accountants
KAP Purwantono, Sungkoro
& Surja Keenam Pertama
2020 Muhammad Dudi Kurniawan Rp1.265.000.000 603/KM.1/2015
Purwantono, Sungkoro & Surja Sixth First
Public Accountants
Jasa Lain yang Diberikan Akuntan Other Services Provided by Accountants
Selama tahun 2024, tidak terdapat jasa lain yang diberikan During 2024, there will be no other services provided by
akuntan. accountants.
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2024 Annual Report
Page 576
Sistem Pengendalian Internal Internal Control System
Sistem Pengendalian Intern Bank Mandiri Taspen mengacu kepada The Internal Control System of Bank Mandiri Taspen refers to
Surat Edaran Otoritas Jasa Keuangan No. 35/SEOJK.03/2017 the Circular Letter of the Financial Services Authority No. 35/
tanggal 7 Juli 2017 tentang Pedoman Standar Sistem Pengendalian SEOJK.03/2017 dated July 7, 2017 concerning Guidelines for
Intern Bagi Bank Umum. Pengendalian intern merupakan suatu Internal Control System Standards for Commercial Banks, where
mekanisme pengawasan yang ditetapkan oleh manajemen Bank internal control is a supervisory mechanism established by the
secara berkesinambungan (on going basis) yang bertujuan untuk Bank’s management on an ongoing basis (on going basis) which
menjamin: aims to ensure:
1. Kepatuhan terhadap peraturan dan perundang- 1. Compliance with applicable laws and regulations
undangan yang berlaku To guarantee all bank business activities have been carried out
Untuk menjamin semua kegiatan usaha Bank telah in accordance with the applicable laws and regulations, both
dilaksanakan sesuai ketentuan dan peraturan perundang- the provisions issued by the government, the bank supervisory
undangan yang berlaku, baik ketentuan yang dikeluarkan authority and internal policies, provisions and procedures
pemerintah, otoritas pengawas Bank maupun kebijakan, determined by the bank.
ketentuan dan prosedur intern yang ditetapkan Bank.
2. Tersedianya informasi keuangan dan manajemen yang 2. Availability of correct, complete and timely financial
benar, lengkap dan tepat waktu and management information
Untuk menyediakan laporan yang benar, lengkap, tepat waktu To provide correct, complete, timely and relevant reports
dan relevan yang diperlukan dalam rangka pengambilan needed to make appropriate and accountable decisions
keputusan yang tepat dan dapat dipertanggungjawabkan.
3. Efisiensi dan efektivitas dari kegiatan usaha Bank 3. Efficiency and effectiveness of bank business activities
Untuk meningkatkan efektivitas dan efisiensi dalam To increase effectiveness and efficiency in using assets and
menggunakan aset dan sumber daya lainnya dalam rangka other resources in order to protect the Bank from losses.
melindungi Bank dari kerugian.
4. Meningkatkan efektivitas budaya risiko (risk culture) 4. Increasing the effectiveness of risk culture in the
pada organisasi secara menyeluruh organization as a whole
Untuk mengidentifikasi kelemahan dan menilai penyimpangan To identify weaknesses and assess deviations early.
secara dini.
Sistem Pengendalian Internal Bank The Bank Internal Control System
Dalam Arsitektur Kebijakan Bank Mandiri Taspen, telah diatur In the Policy Architecture of Bank Mandiri Taspen, it has been
suatu Kebijakan Pengendalian yang terdiri dari 3 (tiga) kebijakan, stipulated a set of Control Policy consists of 3 (three) policies, they
yaitu: are:
1. Kebijakan Internal Audit 1. Internal Audit Policy
Kebijakan Internal Audit mengacu pada regulasi dan referensi Internal Audit Policy refers to the regulation and reference
yang diterbitkan organisasi profesi Internal Audit. Fungsi issued by Internal Audit professional organization. The
Internal Audit dibentuk untuk memastikan efektivitas Internal function of Internal Audit made to ensure the effectiveness
Control, Risk Management dan Good Corporate Governance of Internal Control, Risk, Management and Good Corporate
(GCG) sehingga visi dan misi Bank dapat tercapai dengan Governance (GCG). Therefore, the Bank’s vision and mission
efektif dan efisien. may be effectively and efficiently accomplished.
2. Kebijakan Kepatuhan dan Hukum 2. Compliance and Legal Policy
Kebijakan Kepatuhan dan Hukum merupakan dasar Compliance and Legal policies are the basis for the application
penerapan prinsip kehati-hatian (prudential practices) of prudential practices which becomes all levels of Bank’s
yang menjadi tanggung jawab seluruh jajaran Bank dalam responsibility in implementing their activities, at which
menjalankan kegiatannya, dimana keputusan proses bisnis business process decision taken from corridor of applicable
diambil dalam koridor ketentuan perundang-undangan yang regulations and global industry practices.
berlaku dan global industry practices.
3. Kebijakan Manajemen Risiko 3. Risk Management Policy
Kebijakan Manajemen Risiko merupakan kebijakan yang Risk management policy is a policy arranged to manage
disusun untuk mengelola risiko kegiatan usaha Bank Mandiri Bank’s business activities. This policy becomes the reference
Taspen. Kebijakan ini menjadi acuan dari kebijakan-kebijakan of risk-related policies that is made in each work unit.
terkait dengan pengelolaan risiko yang dibuat pada masing-
masing unit kerja.
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Pengendalian internal Bank Mandiri Taspen terdiri dari 5 (lima) Bank Mandiri Taspen’s internal control consists of 5 (five) main
komponen utama yaitu Pengawasan oleh Manajemen dan Budaya components, namely Management Oversight and Control
Pengendalian (Management Oversight and Control Culture), Culture, Risk Recognition and Assessment, Control Activities
Identifikasi dan Penilaian Risiko (Risk Recognition and Assessment), and Segregation of Duties, Accounting, Information and
Kegiatan Pengendalian dan Pemisahan Fungsi (Control Activities Communication Systems, and Monitoring Activities and Correcting
and Segregation of Duties), Sistem Akuntansi, Informasi dan Deficiencies.
Komunikasi (Accountancy, Information and Communication), serta
Kegiatan Pemantauan dan Tindakan Koreksi Penyimpangan atau
Kelemahan (Monitoring Activities and Correcting Deficiencies).
Pengawasan oleh Manajemen dan Budaya Management Supervision and Control Culture
Pengendalian
Direksi mempunyai tanggung jawab: The Board of Directors has the responsibility:
1. Melaksanakan kebijakan dan strategi yang telah disetujui oleh 1. Implement policies and strategies that have been approved by
Dewan Komisaris. the Board of Commissioners.
2. Mengembangkan prosedur untuk mengidentifikasi, 2. Develop procedures to identify, measure, monitor and control
mengukur, memantau, dan mengendalikan Risiko yang the risks faced by the Bank.
dihadapi Bank.
3. Memelihara suatu struktur organisasi yang mencerminkan 3. Maintain an organizational structure that reflects clear
kewenangan, tanggung jawab, dan hubungan pelaporan authority, responsibility and reporting relationships.
yang jelas.
4. Memastikan bahwa pendelegasian wewenang berjalan secara 4. Ensuring that the delegation of authority runs effectively
efektif yang didukung oleh penerapan akuntabilitas yang supported by consistent accountability.
konsisten.
5. Menetapkan kebijakan dan strategi serta prosedur 5. Establish policies and strategies as well as internal control
pengendalian intern. procedures.
6. Memantau kecukupan dan efektivitas dari SPI. 6. Monitor the adequacy and effectiveness of Internal Control
System (SPI).
Dewan Komisaris mempunyai tanggung jawab: The Board of Commissioners has the responsibility:
1. Mengesahkan dan mengkaji ulang secara berkala terhadap 1. To ratify and periodically review the policies and business
kebijakan dan strategi usaha Bank secara keseluruhan. strategies of the Bank as a whole.
2. Memahami Risiko utama yang dihadapi Bank, menetapkan 2. Understand the main risks faced by the Bank, determine risk
tingkat toleransi Risiko, dan memastikan bahwa Direksi tolerance levels, and ensure that the Board of Directors has
telah melakukan langkah-langkah yang diperlukan untuk taken the necessary steps to identify, measure, monitor and
mengidentifikasi, mengukur, memantau, dan mengendalikan control these risks.
Risiko tersebut.
3. Mengesahkan struktur organisasi. 3. Validate the organizational structure.
4. Memastikan bahwa Direksi telah memantau efektivitas 4. Ensuring that the Board of Directors has monitored the
pelaksanaan SPI. effectiveness of Internal Control System (SPI).
Direksi dan Dewan Komisaris bertanggung jawab dalam The Board of Directors and Board of Commissioners are
meningkatkan etika kerja dan integritas yang tinggi serta responsible for improving work ethics and high integrity as well
menciptakan suatu budaya organisasi yang menekankan kepada as creating an organizational culture that emphasizes to all Bank
seluruh pegawai Bank mengenai pentingnya pengendalian intern employees regarding the importance of internal control that
yang berlaku di Bank Mandiri Taspen. Dalam rangka memperkuat applies at Bank Mandiri Taspen. In order to strengthen ethical
nilai-nilai etika, Bank harus menghindari kebijakan dan praktik values, Banks must avoid policies and practices that may result
yang dapat mengakibatkan dorongan atau peluang untuk in incentives or opportunities to commit deviations or violations,
melakukan penyimpangan atau pelanggaran, seperti penekanan such as an emphasis on achieving short-term targets by ignoring
pada pencapaian target jangka pendek dengan mengabaikan the long-term impacts of risks, a compensation system that only
dampak risiko yang bersifat jangka panjang, sistem kompensasi focuses on long-term performance. short, ineffective segregation
yang hanya menitikberatkan pada kinerja jangka pendek, of functions, and the imposition of sanctions that are too light or
pemisahan fungsi yang tidak efektif, dan pengenaan sanksi yang too excessive for the violations committed.
terlalu ringan atau terlalu berlebihan atas pelanggaran yang
dilakukan.
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Identifikasi dan Penilaian Risiko Risk Identificationand Assessment
Pelaksanaan manajemen risiko dilakukan dalam suatu rangkaian The implementation of risk management is conducted through a
yang terdiri dari: series consisting of:
1. Identifikasi Risiko 1. Risk Identification
Identifikasi risiko bertujuan untuk mengetahui seluruh Risk identification aims to identify all types of inherent risk
jenis risiko yang melekat pada setiap aktivitas fungsional on every functional activity that potentially harm the Bank.
yang berpotensi merugikan Bank. Identifikasi risiko bersifat Risk identification is anticipative rather than reactive. It covers
anticipative dan bukan reaktif; mencakup seluruh aktivitas all functional activities (operational activities, combining and
fungsional (kegiatan operasional; menggabungkan dan analyzing risk information from all information available
menganalisis informasi risiko dari seluruh sumber informasi sources, analyzing the probability of risk occurences and its
yang tersedia; menganalisis probabilitas timbulnya risiko serta consequences).
konsekuensinya).
2. Pengukuran Risiko 2. Risk Measurement
a. Pengukuran risiko bertuiuan untuk mengetahui a. Measurement of risk aims to identify the amount of
besaran risiko yang melekat pada aktivitas Bank untuk risk attached to the Bank’s activities to be compared
dibandingkan dengan risk appetite Bank sehingga with Bank’s risk appetite. Thus, the Bank may take risk
Bank dapat mengambil tindakan mitigasi risiko dan mitigation actions and determine capital to cover the
menentukan modal untuk mengcover risiko; risks;
b. Pengukuran dilakukan secara individual maupun secara b. Measurements are made individually or as a whole;
keseluruhan;
c. Metode pengukuran risiko dapat dilakukan secara c. Risk measurement method may be conducted qualitatively
kualitatif dan atau kuantitatif; and/or quantitatively.
d. Model yang digunakan dalam pengukuran risiko dapat d. The used model in measuring the risk may be understood,
dipahami dan diketahui kekuatan, kelemahan, serta known its strength, weakness, and limitation.
limitasinya.
3. Pemantauan Risiko 3. Risk Monitoring
Pemantauan dilakukan dengan membandingkan limit risiko yang Monitoring can be done by comparing the predetermined risk
telah ditetapkan dengan besaran risiko yang sedang dikelola. limits with the amount of risk which is being managed.
4. Pengendalian Risiko 4. Risk Control
Pengendalian risiko dilakukan terhadap potensi terjadinya Risk control is conducted against the potential of exceedance
pelampauan atas limit risiko yang telah ditetapkan dan dapat of predetermined risk limit and can be tolerated by Bank
ditolerir oleh PT Bank Mandiri Taspen. Mandiri Taspen.
Kegiatan Pengendalian (Pengendalian Keuangan Activity of Control (Financial and Operational
dan Operasional) dan Pemisahan Fungsi Control) and Segregation Function
Sistem Pengendalian Intern Bank diimplementasikan melalui The Bank’s Internal Control System is implemented through the
penerapan Three Lines of Defense, sebagai berikut: implementation of Three Lines of Defense, as follows:
1. First Line of Defense 1. First Line of Defense
Merupakan internal control yang dilakukan oleh business unit Internal control performed by the business unit that includes:
yang meliputi:
a. Tersedianya organisasi yang memadai dan telah a. Availability of adequate organization and has considered
mempertimbangkan pemisahan tugas (segregation of segregation of duties.
duties).
b. Tersedianya SDM yang memadai baik jumlah maupun b. Availability of adequate human resources both in number
kompetensi yang sesuai dengan proses bisnis. and competence which in line with business process.
c. Ditetapkannya sistem limit/kewenangan masing-masing c. The establishment of a limit system/authority of each
SDM. human resources.
d. Sistem dual control/dual custody. d. Dual control/dual custody system.
e. Mekanisme check and recheck. e. Check and recheck mechanism.
f. Tersedianya Kebijakan, Standar Prosedur, Petunjuk f. Availability of Policies, Standard Procedures, Techical
Teknis, dan lainnya. Guideline, and more.
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2. Second Line of Defense 2. Second Line of Defense
Merupakan internal control yang terdiri dari fungsi risk It is an internal control consisting of risk management,
management, compliance, RBC termasuk verifikator di cabang, compliance, RBC functions, including branch verifiers and
dan unit pembina sistem lainnya. Sebagai contoh pada Risk other system builder units. For example, Risk Management
Management ditetapkan mekanisme Risk Threshold Trigger is defined as Risk Threshold Trigger Acceptance (RTTA), Risk
Acceptance (RTTA), Risk & Control Self assessment (RCSA), risk & Control Self Assesment (RCSA), risk profile, collectability
profile, monitoring kolektibilitas dan Day Past Due (DPD). monitoring and Day Past Due (DPD).
3. Third Line of Defense 3. Third Line of Defense
Internal Audit menjalankan fungsi third line of defense Internal Audit performs the function of third line of defense
dengan memberikan independent assurance atas efektivitas by giving independent assurance of internal control, risk
internal control, risk management dan governance process management, and governance process effectiveness. As well
serta memastikan first line dan second line of defense telah as ensuring the first line and second line of defense have
menjalankan fungsinya dengan baik. Internal Audit merupakan performed its function well. Internal Audit is a Work Unit
Satuan Kerja dalam organisasi Bank Mandiri Taspen yang within the Bank Mandiri Taspen organization that assists the
membantu Direktur Utama, Dewan Komisaris dan Komite Main Director, the Board of Commissioners and the Audit
Audit dalam menjalankan fungsi pengawasan untuk Committee in carrying out their oversight function to realize
mewujudkan Visi dan Misi Bank. Kedudukan Division Head the Bank’s Vision and Mission. The position of the Internal
Internal Audit dalam organisasi berada langsung di bawah Audit Division Head in the organization is directly under
dan bertanggungjawab kepada Direktur Utama, namun dapat and responsible to the Main Director, but can communicate
berkomunikasi langsung dengan Dewan Komisaris melalui directly with the Board of Commissioners through the Audit
Komite Audit untuk menginformasikan berbagai hal yang Committee to inform various matters relating to Internal
berhubungan dengan Aktivitas Internal Audit. Audit Activities.
KAJI ULANG MANAJEMEN (TOP LEVEL REVIEWS) MANAGEMENT REVIEW (TOP LEVEL REVIEWS)
Direksi Bank secara berkala meminta penjelasan (informasi) dan The Board of Directors of the Bank periodically asks for
laporan kinerja operasional dari pejabat dan pegawai yang berwenang explanation (information) and operational performance reports
sehingga memungkinkan untuk mengkaji ulang pencapaian from authorized officers, so that it enables to review realization
realisasi dibandingkan target yang akan dicapai, antara lain laporan progress compared to targets to be achieved such as financial
keuangan dibandingkan dengan rencana anggaran yang ditetapkan. statement which compared to the established budget plans.
Berdasarkan kaji ulang tersebut, Direksi segera mendeteksi Based on the reviews, the Board of Directors immediately detects
permasalahan seperti kelemahan pengendalian, kesalahan laporan issues such as control weaknesses, financial report errors or other
keuangan atau penyimpangan lainnya untuk menghindari terjadinya irregularities to avoid fraud or error in reporting to the authorities.
fraud maupun kekeliruan pelaporan ke Otoritas.
KAJI ULANG KINERJA OPERASIONAL (FUNCTIONAL REVIEW) OPERATIONAL PERFORMANCE REVIEW (FUNCTIONAL
REVIEW)
Kaji ulang atas kinerja operasional dilakukan baik oleh First Line, A review of operational performance is carried out by the First
Second Line dan Third Line sebagai berikut: Line, Second Line and Third Line (Internal Audit) as follows:
1. First Line 1. First Line
Kepala Cabang secara tertib melakukan briefing setiap pagi Head of Branch regularly conducts daily briefings every
untuk meningkatkan perbaikan administrasi, kontrol dan morning to improve administative revision, control and service
pelayanan kepada customer. to customer.
2. Second Line 2. Second Line
Dilakukan oleh Risk Business Control (RBC), baik secara harian Performed by Risk Business Control (RBC), either daily by
yang dilakukan oleh Verifikator dan secara periodik yang Verifier and periodically performed by RBC Branch to ensure
dilakukan oleh RBC Cabang untuk memastikan pelaksanaan that branch operations are compliance with the applicable
operasional cabang telah sesuai ketentuan yang berlaku. regulations. The Risk Management Division carries out the risk
Divisi Risk Management melakukan proses manajemen risiko management process for all risks. The Compliance Division
atas seluruh risiko. Divisi Compliance melakukan compliance conducts compliance reviews of products and provisions.
review terhadap product dan ketentuan.
3. Third Line 3. Third Line
Dilakukan oleh Internal Audit untuk memastikan bahwa Performed by Internal Audit to ensure that the activities
kegiatan yang dilakukan oleh First Line dan Second Line telah performed by the First Line and the Second Line are adequate.
memadai. Pelaksanaan kaji ulang oleh Internal Audit sesuai Implementation of the review by Internal Audit in line with
dengan Annual Audit Plan yang telah disetujui manajemen. approved Annual Audit Plan management.
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Pengendalian Sistem Informasi Information System Control
Bank melaksanakan verifikasi terhadap akurasi dan kelengkapan The Bank carries out verification of the accuracy and completeness
dari transaksi dan melaksanakan prosedur otorisasi, sesuai dengan of transactions and carries out authorization procedures, in
ketentuan intern. Kegiatan pengendalian sistem informasi dapat accordance with internal regulations. Information system control
digolongkan dalam 2 (dua) kriteria, yaitu: activities can be classified into 2 (two) criteria, namely:
1. Pengendalian umum, meliputi pengendalian terhadap 1. General control, including control over data center
operasional pusat data, sistem pengadaan dan pemeliharaan operations, software procurement and maintenance systems,
perangkat lunak, pengamanan akses, serta pengembangan access security, and development and maintenance of
dan pemeliharaan sistem aplikasi yang ada. Pengendalian existing application systems. This general control is applied
umum ini diterapkan terhadap mainframe, server, dan users to mainframes, servers, and user workstations, as well as
workstation, serta jaringan internal-eksternal. internal-external networks.
2. Pengendalian aplikasi, diterapkan terhadap program yang 2. Application controls, applied to programs used by the Bank
digunakan Bank dalam mengolah transaksi dan untuk in processing transactions and to ensure that all transactions
memastikan bahwa semua transaksi adalah benar, akurat, dan are correct, accurate and properly authorized. In addition,
telah diotorisasi secara benar. Selain itu, pengendalian aplikasi application controls must be able to ensure the availability of
harus dapat memastikan tersedianya proses audit yang efektif an effective audit process and to check the correctness of the
dan untuk mengecek kebenaran proses audit dimaksud. intended audit process.
Pengendalian Aset Fisik (Physical Controls) Control of Physical Assets (Physical Controls)
Pengendalian aset fisik dilaksanakan untuk menjamin Physical asset control is carried out to ensure the implementation
terselenggaranya pengamanan fisik terhadap aset Bank. Kegiatan of physical security for the Bank’s assets. This activity includes
ini meliputi pengamanan aset, catatan, dan akses terbatas terhadap safeguarding assets, records, and limited access to computer
program komputer dan file data, serta membandingkan nilai aset programs and data files, as well as comparing the value of the
dan liabilitas Bank dengan nilai yang tercantum pada catatan Bank’s assets and liabilities with the values stated in the control
pengendali, khususnya pengecekan nilai aset secara berkala. records, in particular checking the value of assets on a regular basis.
Dokumentasi Documentation
Bank paling sedikit harus memformalkan dan mendokumentasikan Banks must at least adequately formalize and document policies,
kebijakan, prosedur, sistem dan standar akuntansi, serta proses audit procedures, systems and accounting standards, as well as audit
secara memadai. Dokumen tersebut harus diperbarui secara berkala processes. The document must be updated periodically to describe
guna menggambarkan kegiatan operasional Bank secara aktual, the actual operational activities of the Bank, and must be informed
serta harus diinformasikan kepada pejabat dan pegawai Bank. to Bank officials and employees.
PEMISAHAN FUNGSI SEPARATION OF FUNCTIONS
Pemisahan fungsi dimaksudkan agar setiap orang dalam jabatannya Separation of functions is intended so that everyone in their
tidak memiliki peluang untuk melakukan dan menyembunyikan position does not have the opportunity to make and hide mistakes
kesalahan atau penyimpangan dalam pelaksanaan tugas pada or irregularities in carrying out duties at all levels of the organization
seluruh jenjang organisasi dan seluruh langkah kegiatan operasional. and all steps of operational activities. Banks must comply with this
Bank harus mematuhi prinsip pemisahan fungsi ini, yang dikenal principle of segregation of functions, known as the “Four-Eyes
sebagai “Four-Eyes Principle”. SPI yang efektif mensyaratkan Principle”. An effective SPI requires segregation of functions and
adanya pemisahan fungsi dan menghindari pemberian wewenang avoids the assignment of authority and responsibility which can
serta tanggung jawab yang dapat menimbulkan berbagai benturan cause conflicts of interest. Determine certain functions or tasks
kepentingan (conflict of interest). menetapkan fungsi atau tugas at the Bank that must be separated or allocated to several people
tertentu pada Bank yang harus dipisahkan atau dialokasikan in order to reduce the Risk of manipulation of financial data or
kepada beberapa orang dalam rangka mengurangi Risiko terjadinya misuse of Bank assets.
manipulasi data keuangan atau penyalahgunaan aset Bank.
SISTEM AKUNTANSI, INFORMASI, DAN KOMUNIKASI ACCOUNTING, INFORMATION AND COMMUNICATION
SYSTEMS
Sistem akuntansi, informasi, dan komunikasi yang memadai An adequate accounting, information and communication system
dimaksudkan agar dapat mengidentifikasi masalah yang mungkin is intended to identify problems that may arise and is used as a
timbul dan digunakan sebagai sarana tukar menukar informasi means of exchanging information in order to carry out tasks in
dalam rangka pelaksanaan tugas sesuai dengan tanggung jawab accordance with each person’s respective responsibilities.
masing-masing.
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Sistem akuntansi meliputi metode dan catatan dalam rangka The accounting system includes methods and records in order to
mengidentifikasi, mengelompokkan, menganalisis, mengklasifikasi, identify, classify, analyze, classify, record or book, and report Bank
mencatat atau membukukan, dan melaporkan transaksi Bank. Untuk transactions. In order to ensure that accounting data is accurate
menjamin data akuntansi yang akurat dan konsisten dengan data and consistent with available data based on system processing
yang tersedia berdasarkan hasil olahan sistem, proses rekonsiliasi results, the reconciliation process between accounting data
antara data akuntansi dan sistem informasi manajemen harus and the management information system must be carried out
dilaksanakan secara berkala atau paling sedikit setiap bulan. Setiap periodically or at least every month. Any irregularities that occur
penyimpangan yang terjadi harus segera diinvestigasi dan diatasi must be immediately investigated and the problem resolved. The
permasalahannya. Proses rekonsiliasi juga harus didokumentasikan reconciliation process should also be documented as part of the
sebagai bagian dari persyaratan proses jejak audit secara keseluruhan. overall audit trail process requirements.
Sistem informasi harus dapat menghasilkan laporan mengenai The information system must be able to produce reports on
kegiatan usaha, kondisi keuangan, penerapan Manajemen Risiko, dan business activities, financial conditions, implementation of Risk
pemenuhan ketentuan yang mendukung pelaksanaan tugas Direksi Management, and fulfillment of provisions that support the
dan Dewan Komisaris. SPI yang efektif paling sedikit menyediakan implementation of the duties of the Board of Directors and Board
data atau informasi internal yang cukup dan menyeluruh mengenai of Commissioners. An effective SPI at least provides sufficient and
keuangan, kepatuhan Bank terhadap ketentuan dan peraturan comprehensive internal data or information regarding finance, the
perundang-undangan, informasi pasar (kondisi eksternal), dan setiap Bank’s compliance with laws and regulations, market information
kejadian serta kondisi yang diperlukan dalam rangka pengambilan (external conditions), and every event and condition required in
keputusan yang tepat dan dapat dipertanggungjawabkan. order to make appropriate and accountable decisions.
Sistem komunikasi harus mampu memberikan informasi kepada The communication system must be able to provide information to
seluruh pihak, baik intern maupun ekstern seperti Otoritas Jasa all parties, both internal and external, such as the Financial Services
Keuangan, auditor ekstern, pemegang saham, dan nasabah Bank. Authority, external auditors, shareholders and Bank customers. The
SPI Bank harus memastikan adanya saluran komunikasi yang efektif Bank’s SPI must ensure that there is an effective communication
agar seluruh pejabat dan pegawai Bank sepenuhnya memahami channel so that all officials and employees of the Bank fully
serta mematuhi kebijakan dan prosedur dalam melaksanakan understand and comply with the policies and procedures in carrying
tugas dan tanggung jawab. Direksi Bank harus menyelenggarakan out their duties and responsibilities. The Board of Directors of the
saluran komunikasi yang efektif agar informasi yang diperlukan Bank must organize effective communication channels so that
terjangkau oleh pihak yang berkepentingan. Persyaratan ini the necessary information is accessible to interested parties. This
berlaku untuk setiap informasi, baik mengenai kebijakan dan requirement applies to any information, both regarding policies and
prosedur yang telah ditetapkan, eksposur Risiko, dan transaksi procedures that have been set, Risk exposure, and actual transactions
aktual maupun mengenai kinerja operasional Bank. as well as regarding the Bank’s operational performance.
KEPATUHAN TERHADAP PERATURAN PERUNDANG- CONTROLLING COMPLIANCE WITH OTHER LEGAL
UNDANGAN LAINNYA REGULATIONS
Penerapan sistem pengendalian intern secara efektif dapat membantu The implementation of an effective internal control system can
pengurus menjaga asset Bank, menjamin tersedianya pelaporan help the management maintain the Bank’s assets, ensure the
keuangan dan manajerial yang dapat dipercaya, meningkatkan availability of reliable financial and managerial reporting, improve
kepatuhan terhadap ketentuan dan peraturan perundang- compliance with the applicable laws and regulations, and reduce
undangan yang berlaku, serta mengurangi risiko terjadinya kerugian, the risk of losses, deviations and violations of prudential aspects.
penyimpangan dan pelanggaran aspek kehati-hatian.
Hal ini tercermin antara lain dari hal-hal sebagai berikut: This is reflected in the following:
1. Penetapan wewenang dan tanggung jawab untuk 1. Determination of authority and responsibility for monitoring
pemantauan kepatuhan atas kebijakan, prosedur dan limit. compliance with policies, procedures and limits.
2. Penetapan jalur pelaporan dan pemisahan fungsi yang jelas 2. Determination of reporting lines and clear separation of
dari satuan kerja operasional kepada satuan kerja yang functions from operational work units to work units that carry
melaksanakan fungsi pengendalian. out control functions.
3. Pelaporan keuangan dan kegiatan operasional yang akurat 3. Accurate and timely financial reporting and operational
dan tepat waktu. activities.
4. Kecukupan prosedur untuk memastikan kepatuhan terhadap 4. Adequacy of procedures to ensure compliance with applicable
ketentuan perundang-undangan yang berlaku. laws and regulations.
5. Dokumentasi secara lengkap dan memadai terhadap 5. Complete and adequate documentation of the scope,
cakupan, prosedur-prosedur operasional, temuan audit serta operational procedures, audit findings and management
tanggapan pengurus berdasarkan hasil audit. responses based on audit results.
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KEGIATAN PEMANTAUAN DAN TINDAKAN KOREKSI MONITORING ACTIVITIES AND CORRECTION ACTIONS
PENYIMPANGAN
Bank melakukan pemantauan secara terus menerus terhadap The Bank continuously monitors the overall effectiveness of
efektivitas keseluruhan pelaksanaan pengendalian internal. internal control implementation. Monitoring of the Bank’s main
Pemantauan terhadap Risiko utama Bank harus diprioritaskan dan risks must be prioritized and function as part of the Bank’s daily
berfungsi sebagai bagian dari kegiatan Bank sehari-hari termasuk activities including periodic evaluations, both by the risk taking
evaluasi secara berkala, baik oleh satuan kerja operasional (risk unit and by the Internal Audit.
taking unit) maupun oleh Internal Audit.
Bank Mandiri Taspen continuously monitors and evaluates the
Bank Mandiri Taspen memantau dan mengevaluasi kecukupan adequacy of the SPI in relation to changes in internal and external
SPI secara terus menerus berkaitan dengan adanya perubahan conditions and must increase the capacity of the Internal Oversight
kondisi intern dan ekstern serta harus meningkatkan kapasitas SPI Unit (SPI) so that its effectiveness can be increased. Weaknesses in
tersebut agar efektivitasnya dapat ditingkatkan. Kelemahan dalam internal control, whether identified by the risk taking unit, Internal
pengendalian internal, baik yang diidentifikasi oleh satuan kerja Audit, or other parties, are then reported to the Board of Directors
operasional (risk taking unit), Internal Audit, maupun pihak lainnya, and Board of Commissioners.
selanjutnya dilaporkan kepada Direksi dan Dewan Komisaris.
Kesesuaian dengan the Committee of Compatibility with the Committee of
Sponsoring Organization of the Treadway Sponsoring Organization of the Treadway
Commission (COSO) Commission (COSO)
Sistem pengendalian intern Bank telah sesuai dengan Internal Bank Internal control system has already suited to Internal
Control Integrated Framework yang dikembangkan oleh The Control Integrated Framework developed by The Committee of
Committee of Sponsoring Organization of the Treadway Commission Sponsoring Organization of the Tradeway Commission (COSO)
(COSO) tahun 2013. Tujuan pengendalian internal meliputi tujuan in 2013. The objectives of internal control include operational,
operasional, tujuan pelaporan dan tujuan kepatuhan. Tujuan reporting, and compliance. Operational objective is related to
operasional berkaitan dengan efektivitas dan efisiensi operasi. Tujuan the operational effectiveness and efficiency. Reporting objective
pelaporan berkaitan dengan kepentingan pelaporan keuangan yang is associated with the importance of financial reporting which
memenuhi kriteria andal, tepat waktu, transparan dan persyaratan fulfills the criteria of being reliable, timely, transparent, and other
lain yang ditetapkan oleh Regulator maupun Bank. Sedangkan tujuan requirements determined by regulator and bank. In addition,
kepatuhan berkaitan dengan kepatuhan Bank terhadap hukum dan compliance objective is related to the bank compliace towards
peraturan perundang-undangan. Unsur-unsur pengendalian intern laws and regulations. Internal control elements include the
meliputi komponen-komponen sebagai berikut: following components:
1. Lingkungan Pengendalian 1. Control environment
2. Penilaian Risiko 2. Risk assessment
3. Aktivitas Pengendalian 3. Control activities
4. Informasi dan Komunikasi 4. Information and communication
5. Aktivitas Pemonitoran 5. Monitoring activities
Kelima unsur pengendalian internal menurut COSO sejalan dengan The five internal control elements according to COSO are
Elemen Sistem Pengendalian Internal Bank menurut Surat Edaran in line with the Internal Control System Elements of Banks
Otoritas Jasa Keuangan No 35/SEOJK.03/2017 tanggal 7 Juli 2017 according to the Circular of the Financial Service Authority No
tentang Pedoman Standar Sistem Pengendalian Intern Bagi Bank 35/SEOJK.03/2017 on July 7, 2017 about Implementation of
Umum. Adapun Implementasi pengendalian internal di Bank Governance for Commercial Banks. The implementation of the
Mandiri Taspen yang mencakup elemen-elemen utama di atas main elements above has already suited with Internal Control
telah sesuai dengan Internal Control Integrated Framework yang Integrated Framework developed by The Committee of Sponsoring
dikembangkan oleh The Committee of Sponsoring Organization Organization of the Treadway Commission (COSO) as follows:
of the Treadway Commission (COSO) sebagai berikut:
1. Lingkungan Pengendalian 1. Control Environment
Elemen lingkungan pengendalian di Bank Mandiri Taspen Control environment element in Bank Mandiri Taspen
diwujudkan dalam bentuk pengawasan manajemen dan manifested in the forms of management monitoring and
budaya pengendalian, dimana ruang lingkup pengendalian control culture in which the control scope is carried out in all
dilakukan baik di seluruh tingkatan, yaitu pengendalian levels namely the activity level control and entity level control.
tingkat aktivitas maupun pengendalian tingkat entitas.
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2. Identifikasi dan Penilaian Risiko 2. Risk Identification and Assesment
Risiko-risiko yang material dan memberi pengaruh yang tidak Material risks and give unfavorable effects on achievement
menguntungkan terhadap pencapaian tujuan Bank telah of the Bank’s objectives have been identified and measured
diidentifikasi dan diukur secara berkelanjutan oleh seluruh unit. continuously by all units.
Proses identifikasi risiko dilakukan untuk mengidentifikasi 8 The risk identification process is conducted to identify 8 (eight)
(delapan) risiko, yaitu: risks, namely:
a. Risiko Kredit a. Credit Risk
b. Risiko Pasar b. Market Risk
c. Risiko Operasional c. Operational Risk
d. Risiko Likuiditas d. Liquidity Risk
e. Risiko Reputasi e. Reputational Risk
f. Risiko Stratejik f. Strategic Risk
g. Risiko Kepatuhan g. Compliance Risk
h. Risiko Hukum h. Legal Risk
Penilaian risiko merupakan proses untuk menentukan bagaimana Risk assesment is a process to determine how the risks should
risiko harus dikelola dan dilaksanakan pada seluruh tingkatan unit be managed and done in all operational unit levels including
operasional, termasuk didalamnya proses identifikasi, analisis dan the identification process, analysis, and risk assesment faced
penilaian risiko yang dihadapi dalam mencapai tujuan Bank. to achieve Bank’s objectives.
3. Aktivitas Pengendalian 3. Control Activities
Aktivitas pengendalian secara umum telah melibatkan seluruh Control activity in general has involved all employees
pegawai termasuk Direksi yang disusun untuk memastikan including Board of Directors and organized to ensure the
arahan manajemen telah dilaksanakan dan tindakan untuk management directions and actions to handle risks identified
mengatasi risiko yang teridentifikasi telah dilakukan. Kegiatan have been done. Control activities in line with organizational
pengendalian sesuai fungsi organisasi sekurang-kurangnya function include Top Management Reviews, Functional
meliputi Kaji Ulang Manajemen (Top Management Reviews), Kaji Reviews, information system control, physical assets and
Ulang Kinerja Operasional (Functional Reviews), Pengendalian documentation controls.
Sistem Informasi, Pengendalian Aset Fisik dan Dokumentasi.
Control activity has been writen in document of policy and
Aktivitas pengendalian telah dituangkan dalam dokumen procedure to identfy risks (market, liquidity, credit, operational,
kebijakan dan prosedur untuk mengidentifikasi risiko-risiko (dhi. compliance, reputation, strategic, and legal risks).
Risiko pasar, likuiditas, kredit, operasional, kepatuhan, reputasi,
stratejik dan hukum).
4. Informasi dan Komunikasi 4. Information and Communication
Sistem akuntansi, informasi dan komunikasi bertujuan Accounting, information, and communication systems aim
untuk mengidentifikasi masalah yang mungkin timbul dan to identify problems that may happen and used as a tool of
digunakan sebagai sarana tukar menukar informasi dalam exchanging information in order to implement the duties on
rangka pelaksanaan tugas sesuai dengan tanggung jawab each responsibility, including:
masing-masing, meliputi:
a. Sistem Akuntansi a. Accounting system
Mencakup metode, catatan dan proses rekonsiliasi data Includes methods, records, and accounting data
accounting dengan sistem informasi. reconciliation process with information system.
b. Sistem Informasi b. Information system
Bank Mandiri Taspen telah melakukan pengendalian Accounting, information, and communication systems
risiko-risiko yang berhubungan dengan penggunaan aim to identify problems that may happen and used as a
teknologi informasi untuk mencegah terjadinya gangguan tool of exchanging information in order to implement the
pada usaha dan kerugian potensial, meliputi: duties on each responsibility, including:
1) Pengendalian yang berhubungan dengan komputer 1) Control related to computer such as mainframe, client
seperti mainframe, client server, workstation yang server, workstation which make sure that operations
memastikan operasional berjalan dengan semestinya work as expected involving back up procedure and
meliputi prosedur back up dan penyelamatan data (data data recovery, policy on gaining and developing
recovery), kebijakan perolehan dan pengembangan software, maintenance and security access control
perangkat lunak, prosedur pemeliharaan dan procedures (physical/logical).
pengendalian keamanan akses (physical/logical).
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2) Pengendalian atas aplikasi termasuk kesesuaian 2) Control on application including the suitability on
pada ketentuan dan ketepatan data yang diproses, provisions and data processing accuracy, validation
prosedur validasi untuk pencatatan data, prosedur procedure for data recording, control procedure and
pengendalian dan otorisasi akses serta pengamanan access authority, as well as security on exceptional
hal-hal yang dikecualikan atau menyimpang. and deviant things.
c. Bank Mandiri Taspen telah memiliki mekanisme c. Bank Mandiri Taspen has whistleblowing system mechanism
Whistleblowing System sebagai sarana pelaporan adanya as reporting means of fraud through letter to the CEO.
indikasi fraud melalui Letter to CEO.
5. Aktivitas Pemantauan 5. Monitoring Activity
Kegiatan pemantauan dilakukan untuk memantau efektivitas Monitoring activity is done to monitor the effectiveness of the
pelaksanaan pengendalian intern yang berupa: internal control implementation which in form of:
1. Kegiatan pemantauan dan tindakan koreksi 1. Monitoring activity and deviation correction by the
penyimpangan oleh Audit Internal. internal audit.
Aktivitas pemantauan (evaluasi) terhadap kecukupan Monitoring activity (evaluation) on adequacy of internal
Sistem Pengendalian Intern dilakukan berkaitan dengan control system is done related to the internal and external
adanya perubahan kondisi intern maupun ekstern sehingga condition changes. Thus, it can improve the internal
dapat meningkatkan kapasitas sistem pengendalian control system capacity and effectiveness. Monitoring
intern dan efektivitasnya. Aktivitas pemantauan (evaluasi) activity (evaluation) towards Internal Control System is
terhadap Sistem Pengendalian Intern dilakukan secara conducted periodically or incidentally by Internal Audit
berkala atau insidentil oleh Divisi Internal Audit. Fungsi Division. The function of Internal Audit Division has
Divisi Internal Audit telah independen terhadap fungsi yang been independent towards daily activity function and
menjalankan aktivitas harian dan memiliki akses terhadap has an access to all operational activities. As a part of
semua kegiatan operasional. Sebagai bagian dari Sistem Internal Control System, Internal Audit Division conducts
Pengendalian Intern, Divisi Internal Audit melakukan an independent assessment on bank adequacy and
penilaian yang independen mengenai kecukupan dan compliance towards policies and procedures which
kepatuhan Bank terhadap kebijakan dan prosedur yang are established and reported the result directly to the
ditetapkan dan melaporkan hasilnya secara langsung ke President Director, Compliance Director and Board of
Direktur Utama, Direktur Kepatuhan dan Dewan Komisaris Commissioner through Audit Committee.
melalui Komite Audit.
2. Pengawasan dari eksternal (OJK, BPK dan Akuntan Publik) 2. External monitoring (Financial Services Authority, State
Tingkat pengawasan terhadap operasional dilakukan Audit Audit Agency, and Public Accountant)
secara berjenjang termasuk pengawasan oleh pihak The level of monitoring on operational is done step by
ekstern yang terdiri dari Otoritas Jasa Keuangan, Bank step, including monitoring by external parties that consist
Indonesia sebagai Regulator dan Auditor Eksternal of Financial Services, Bank Indonesia as the Regulator,
(Kantor Akuntan Publik dan BPK). Bank Indonesia/ and External Auditors (Public Accountant Office and State
Otoritas Jasa Keuangan menjalankan fungsinya sebagai Audit Agency). Bank Indonesia/ Financial Services Authority
otoritas pengawas, mencakup: does the functions as Authority supervisor, including:
a. Kewenangan dalam mengatur perizinan (power to a. Authority to manage license (power to license)
license)
b. Kewenangan dalam membuat peraturan (power to b. Authority to make regulations (power to regulate)
regulate)
c. Kewenangan dalam mengawasi (power to control) c. Authority to control (power to control)
d. Kewenangan dalam menetapkan dan mengenakan d. Authority to decide and to impose sanction (power to
sanksi (power to impose sanction) impose sanction)
Disisi lain, Bank Mandiri Taspen juga wajib menyampaikan On the other hand, Bank Mandiri Taspen also required for
laporan keuangan yang telah diaudit oleh Kantor presenting the financial report which has been audited by
Akuntan Publik secara periodik dan menyampaikan ke Public Accountanct Office periodically and reporting it to
OJK. Efektivitas pelaksanaan audit dari auditor eksternal Financial Services Authority. The effectiveness of external
dievaluasi oleh Komite Audit. Komite Audit juga audit is evaluated by Audit Committee. Audit committee
menelaah independensi dan objektivitas auditor eksternal also studies the independence and objectivity of external
serta menelaah kecukupan pemeriksaan yang dilakukan auditor as well as the adequacy of the investigation
untuk memastikan semua risiko yang signifikan telah performed to ensure all the signficant risks have been
dipertimbangkan. considered.
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EVALUASI PELAKSANAAN SISTEM PENGENDALIAN EVALUATION OF THE IMPLEMENTATION OF THE INTERNAL
INTERNAL CONTROL SYSTEM
Sejalan dengan POJK No. 18/POJK.03/2014 tanggal 18 November In line with POJK No. 18/POJK.03/2014 Dated November 18,
2014 Perihal Penerapan Tata Kelola Terintegrasi Bagi Konglomerasi 2014 Regarding the Implementation of Integrated Governance
Keuangan, Internal Audit Bank Mandiri sebagai Satuan Kerja for Financial Conglomerates, Bank Mandiri’s Internal Audit as
Audit Intern Terintegrasi mempunyai kewajiban memantau the Integrated Internal Audit Unit had the obligation to monitor
pelaksanaan audit intern pada masing-masing Lembaga Jasa the implementation of internal audits at each Financial Service
Keuangan (Perusahaan Anak) dalam Konglomerasi Keuangan dan Institution (Subsidiary) in the Finance Conglomeration and ensure
memastikan bahwa Perusahaan Anak telah dikelola dengan baik. that the Subsidiary was well managed.
Efektivitas internal control dinilai secara independen oleh fungsi The effectiveness of internal control is assessed independently
Internal Audit. Untuk memastikan adanya standarisasi dalam by the Internal Audit function. To ensure standardization
penilaian efektivitas internal control Perusahaan Anak, maka in evaluating the effectiveness of internal control in
Internal Audit Bank Mandiri telah mengembangkan suatu tools Subsidiaries, Bank Mandiri’s Internal Audit has developed
yang dapat digunakan oleh Internal Audit Perusahaan Anak yaitu a tool that can be used by the Subsidiaries’ Internal Audit
“Control Rating Perusahaan Anak (CRPA)”. Nilai CRPA Bank teams, namely the “Control Rating Perusahaan Anak (CRPA)”.
Mandiri Taspen pada tahun 2024 sebesar 84,175 (satisfactory). Bank Mandiri Taspen’s CRPA score in 2024 was 84.175 (Satisfactory).
Dengan predikat satisfactory ini berarti secara umum internal A “Satisfactory” rating indicates that, in general, the internal
control telah memadai pada aspek material dalam hal kecukupan control is adequate in material aspects in terms of adequacy,
(adequacy), efektivitas (effectiveness) dan keberlanjutan effectiveness, and sustainability. However, a limited number of
(sustainability), namun masih dibutuhkan beberapa perbaikan specific improvements are still needed.
spesifik dalam jumlah terbatas (limited).
Pernyataan Direksi dan/atau Dewan Komisaris Statement of The Board of Directors and/ or
Atas Kecukupan Sistem Pengendalian Internal The Board of Commissioners on The Adequacy
of The Internal Control System
Dalam pengawasan terhadap penerapan sistem pengendalian In supervising the implementation of the internal control system, the
internal, Direksi dan Dewan Komisaris dibantu oleh Internal Board of Commissioners was assisted by the Internal Audit, a work
Audit yang merupakan Satuan Kerja dalam organisasi dan unit within the Bank’s organization. In carrying out its duties, Internal
Komite Audit. Dalam menjalankan tugasnya, Internal Audit Audit communicated directly with the Board of Commissioners
berkomunikasi langsung dengan Dewan Komisaris melalui Komite through the Audit Committee to inform various matters relating to
Audit untuk menginformasikan berbagai hal yang berhubungan Internal Audit Activities. The Board of Commissioners and Directors
dengan Aktivitas Internal Audit. Direksi dan Dewan Komisaris are of the view that the implementation of the internal control
berpandangan bahwa penerapan sistem pengendalian internal system in 2024 has gone well.
selama tahun 2024 sudah berjalan dengan baik.
Manajemen Risiko Risk Management
Manajemen risiko adalah serangkaian metodologi dan prosedur Risk management is a set of methodologies and procedures used
yang digunakan untuk mengidentifikasi, mengukur, memantau, to identify, measure, monitor, and control risks arising from all of
dan mengendalikan risiko yang timbul dari seluruh kegiatan usaha the Bank’s business activities, including efforts to mitigate and or
Bank, termasuk upaya untuk memitigasi dan atau meminimalkan minimize financial and non-financial losses that may arise from
kerugian finansial maupun non finansial yang mungkin timbul bank products or activities, the relationship between bank with
dari produk atau aktivitas bank, hubungan antara bank dengan customers as well as within the Bank.
nasabah maupun dalam internal Bank.
Dasar Penerapan Manajemen Risiko Basis for The Implementation of Risk
Management
Penerapan Manajemen Risiko Bank Mandiri Taspen mengacu The implementation of Bank Mandiri Taspen’s Risk Management
pada Peraturan Otoritas Jasa Keuangan (POJK) tentang Penerapan refers to the Financial Services Authority Regulation (POJK) concerning
Manajemen Risiko Bagi Bank Umum No. 18/POJK.03/2016 the Implementation of Risk Management for Commercial Banks
tanggal 16 Maret 2016 dan Surat Edaran Otoritas Jasa Keuangan No. 18/POJK.03/2016 dated 16 March 2016 and Circular of the
(OJK) No. 34/SEOJK.03/2016 tentang Penerapan Manajemen Financial Services Authority (OJK) No. 34/ SEOJK.03/2016 concerning
Risiko Bagi Bank Umum. Implementation of Risk Management for Commercial Banks.
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Penerapan Manajemen Risiko Secara Umum Implementation of Risk Management In
General
Bank melaksanakan penerapan manajemen risiko di setiap The Bank implements risk management in all of its activities
aktivitas Bank yang berperan dalam mendorong pertumbuhan to support prudent business growth, balancing the rapid
bisnis secara prudent yang mengimbangi perkembangan jenis, development of business types, scope, and expansion in the
cakupan dan pertumbuhan bisnis yang sangat pesat dalam industri banking industry, which is marked by increasingly complex risks
perbankan yang ditandai dengan semakin kompleksnya risiko in the Bank’s operations. To address the challenge, Bank Mandiri
kegiatan Bank. Untuk menjawab tantangan tersebut, maka Bank Taspen constantly refines its policies, infrastructure, and human
Mandiri Taspen selalu melakukan penyempurnaan atas kebijakan, capital quality periodically by referring to the Regulation of
infrastruktur dan kualitas sumber daya manusia secara periodik Financial Services Authority (POJK) concerning the Implementation
dengan tetap mengacu pada Peraturan Otoritas Jasa Keuangan of Risk Management for Commercial Bank No. 18/POJK.03/2016
(POJK) tentang Penerapan Manajemen Risiko Bagi Bank Umum dated March 16, 2016.
No. 18/POJK.03/2016 tanggal 16 Maret 2016.
Proses manajemen risiko secara aktif dilakukan oleh manajemen The risk management process is performed actively by Bank’s
bank melalui Komite Manajemen Risiko yang meliputi Asset and management through Committee under the Board of Directors
Liability Committee, Risk Management Committee dan Komite which comprises of Asset and Liability Committee, Risk
Kebijakan Perkreditan. Management Committee and Credit Policy Committee.
Selain itu, untuk melakukan pengelolaan risiko yang menyeluruh, In addition, for a comprehensive, integrated, measurable and
terpadu, terukur dan terkendali, Bank Mandiri Taspen memiliki manageable risk management, Bank assigns a Risk Management
Satuan Kerja Manajemen Risiko yang secara struktural berada di Unit (SKMR) that is structurally responsible to the Director of
bawah Direktur Finance, Risk & Operations dan sekaligus menjadi Finance, Risk and Operations and acts as Permanent Non-Voting
anggota tetap yang tidak memiliki hak suara (Permanent Non- Members on the Risk Management Committee, Asset Liability
Voting Members) pada Komite Manajemen Risiko, Asset Liability Committee (ALCO), and Credit Policy Committee. In performing
Committee (ALCO) serta Komite Kebijakan Perkreditan. Dalam its operational activities, the Risk Management Unit is divided into
melaksanakan aktivitas operasionalnya, unit manajemen risiko 3 (three), including:
dibagi menjadi 3 (tiga), yaitu:
1. Risk Management yang bertugas menyusun rambu-rambu 1. Risk Management ssigned to draft guidelines for performing
dalam menjalankan aktivitas operasional dan bisnis Bank. the Bank’s operational and business activities.
2. Credit Risk Approval yang berfungsi sebagai partner dari unit 2. Credit Risk Approval that functions as partner of business unit
bisnis dalam system four-eyes principle. in the system of four-eyes principle.
3. Risk Business Control yang berfungsi menjalankan internal 3. Risk Business Control which functions to carry out internal
control sebagai mitigasi risiko operasional di seluruh unit kerja control as operational risk mitigation in all work units at the
kantor pusat maupun seluruh kantor cabang Bank Mandiri head office and all Bank Mandiri Taspen branch offices.
Taspen.
Berdasarkan Arsitektur kebijakan Bank Mandiri Taspen, Bank dalam Based on the Bank Mandiri Taspen policy architecture, Bank
penerapan Manajemen Risiko, Bank memiliki Kebijakan Manajemen Mandiri Taspen, implementing Risk Management, had a Risk
Risiko Bank Mandiri Taspen yang menjadi acuan bagi Standar Management Policy, which was a reference for more detailed
Prosedur dan Petunjuk Teknis Operasional yang lebih detail. Standard Procedures and Technical Operational Instructions.
Untuk memperoleh gambaran risiko secara menyeluruh dan To obtain a comprehensive and continuous picture of risk, the
kontinyu, Bank menyusun profil risiko setiap triwulan dan Risk Bank prepares a risk profile every quarter and a Risk Based Bank
Based Bank Rating (RBBR) setiap 6 (enam) bulan yang dilaporkan Rating (RBBR) every 6 (six) months which is reported to the
kepada Otoritas Jasa Keuangan. Financial Services Authority..
Laporan profil risiko ini menggambarkan risiko yang melekat The risk profile report describes the Bank’s inherent risk on its
dalam kegiatan bisnis bank (inherent risk) dan sistem pengendalian business activities and risk control system for its eight risk types
risiko (risk control system) untuk 8 (delapan) jenis risiko (risiko (loan risk, market, liquidity, operations, legal, strategy, reputation,
kredit, pasar, likuiditas, operasional, hukum, stratejik, reputasi and compliance). In addition to the risk profile, the Bank performs
dan kepatuhan). Selain profil risiko, bank melakukan penilaian a Good Corporate Governance (GCG), rentability, and capital
Good Corporate Governance (GCG), rentabilitas, dan permodalan referring to the parameters listed in the Letter of Bank Indonesia
dengan mengacu kepada parameter yang tercantum dalam POJK No. 13/24/DPNP dated October 25, 2011 on the Assessment of
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No. 4/POJK.03/2016 tanggal 26 Januari 2016 tentang Penilaian Commercial Bank’s Soundness Level of and the Service Authority
Tingkat Kesehatan Bank Umum. Rules Finance (POJK) No.4/POJK.03 /2016 dated January 26, 2016
on the Rating of Commercial Bank Soundness Level.
Melihat model bisnis Bank Mandiri Taspen yang menjadi prioritas Referring to Bank Mandiri Taspen’s business model, its risk
risiko bank adalah terkait dengan risiko kredit, risiko pasar, risiko priorities lie on loan risk, liquidity risk, and operational risk.
likuiditas dan risiko operasional.
Terdapat banyak risiko yang dihadapi Bank di market dalam In its operations in the market, there are many risks the Bank may
beroperasi. Berbagai faktor diantaranya ada yang dalam kendali face. Some factors are under Bank’s control but some others are
Bank dan ada yang diluar kendali Bank. Faktor-faktor tersebut dapat out of control. The aformentioned factors have potential direct or
berpengaruh terhadap kinerja Bank, secara langsung maupun tidak indirect influences on Bank’s performance. In most of its businesses,
langsung. Pada sebagian besar bisnisnya, Bank Mandiri Taspen Bank Mandiri Taspen takes the risks carefully, under control, and
mengambil risiko keuangan dengan penuh perhitungan, terkendali under prudent principle. The risk management process shall be
dan tetap berpegang pada prinsip prudent. Proses pengelolaan proactive, systematic, and discipline, covering all risks in all over
risiko harus bersifat proaktif, sistematik dan berdisiplin, yang its activities including Loan Risk, Market Risk, Liquidity Risk, and
mencakup semua risiko di semua aktivitas yang mencakupinya Operational Risk. For risk such as Reputation Risk, Legal Risk, and
antara lain Risiko Kredit, Risiko Pasar, Risiko Likuiditas dan Risiko Compliance Risk are managed under the Operational Risk.
Operasional. Untuk Risiko seperti Risiko Reputasi, Risiko Hukum,
Risiko Kepatuhan dikelola sebagai bagian dari Risiko Operasional.
Manajemen menggunakan pendekatan pengelolaan risiko The management adopts comprehensive risk management
menyeluruh berdasarkan prinsip-prinsip dan nilai-nilai yang baik, approach based on good principles and values covering
meliputi strategi risiko yang terdefinisi dengan baik, struktur welldefined risk strategy, fit Board structure, and working
dewan yang tepat dan komite kerja yang aktif dengan peran, committee with active role, responsibility, and authority, as well
tanggung jawab, wewenang dan jenjang pendelegasian yang as clear hierarchical delegation. The risk management is examined
jelas. Manajemen risiko ditelaah berdasarkan indikator kinerja based on main performance indicators spread through manuals
utama yang disebarluaskan melalui manual dan dokumentasi and policy documentation and is independently assessed and
kebijakan serta dinilai dan diaudit secara independen. audited.
Bank Mandiri Taspen menerapkan manajemen risiko dan sistem Bank Mandiri Taspen implements risk management and internal
pengendalian internal secara efektif yang disesuaikan dengan tujuan control system effectively adjusted to business goals and policies,
dan kebijakan usaha, ukuran dan kompleksitas yang disesuaikan size and complexity that is adjusted to Bank Mandiri Taspen’s
dengan kegiatan usaha Bank Mandiri Taspen dengan berpedoman business activities based on requirement and procedure set by the
pada persyaratan dan tata cara sebagaimana ditetapkan dalam Regulations of Bank Indonesia (PBI), the Regulations of Financial
Peraturan Otoritas Jasa Keuangan (POJK), maupun dengan Services Authority (POJK), as well as the following acts.
mengacu pada tindakan-tindakan sebagai berikut.
1. Melakukan identifikasi dan pengendalian seluruh risiko 1. Identifying and controlling all risks including the risks from
termasuk yang berasal dari produk baru dan aktivitas baru. new products and activities.
2. Dalam pengendalian risiko, Bank Mandiri Taspen telah 2. In its risk control practices, Bank Mandiri Taspen has
mengimplementasikan suatu kerangka Dasar Manajemen implemented an integrated Risk Management Framework. As
Risiko (Risk Management Framework) secara terpadu. Agar for effective and optimal implementation of risk management,
penerapan manajemen risiko dapat berjalan dengan efektif dan the Bank has formed a Risk Management Committee to
optimal, Bank Mandiri Taspen telah memiliki Komite Manajemen discuss the overall risks encountered by the Bank and to
Risiko yang berfungsi untuk membahas permasalahan risiko provide recommendation related to risk management policies
yang dihadapi Bank Mandiri Taspen secara keseluruhan dan to the Board of Directors.
merekomendasikan kebijakan manajemen risiko kepada Direksi.
3. Memiliki Satuan Kerja Manajemen Risiko (SKMR) yang 3. Assigning Risk Management Unit to ensure that the
bertujuan untuk meyakinkan bahwa risiko yang dihadapi Bank encounters risks which can be properly identified,
Bank Mandiri Taspen dapat diidentifikasi, diukur, dipantau, measured, observed, controlled, and reported through the
dikendalikan, dan dilaporkan dengan benar melalui penerapan implementation of appropriate risk management framework.
kerangka kerja manajemen risiko yang sesuai.
4. Bank Mandiri Taspen telah membentuk beberapa Komite lain 4. Bank Mandiri Taspen has assigned other Committees to
yang bertugas untuk menangani risiko secara lebih spesifik handle risks more specifically including: Loan Committee, and
antara lain: Komite Kebijakan Perkreditan, Komite Kredit serta Asset and Liabilities Committee (ALCO).
Komite Aset dan Pasiva (Asset and Liabilities Committee – ALCO).
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5. Memastikan bahwa penyusunan sistem dan prosedur kerja 5. Ensuring that prevailing arrangement of system and working
yang ada telah memperhatikan sisi operasional maupun bisnis procedure has focused on both business and operational sides
serta tingkat risiko yang mungkin terjadi dalam suatu unit kerja. as well as risk level in a working unit.
6. Memastikan sistem pengendalian internal telah diterapkan 6. Ensuring that the internal control system has been
sesuai ketentuan. implemented in compliance with the regulations.
7. Memantau kepatuhan Bank Mandiri Taspen dengan prinsip 7. Monitoring Bank Mandiri Taspen’s compliance with the
pengelolaan bank yang sehat sesuai dengan ketentuan yang principles of healthy Bank management according to prevailing
berlaku melalui unit kerja Satuan Kerja Kepatuhan. regulations through the working unit of Compliance Unit.
8. Membuat Laporan Profil Risiko Bank Mandiri Taspen 8. Creating Risk Profile Report and Consolidated Risk Profile
dan Laporan Profil Risiko Konsolidasi setiap triwulan dan Report of Bank Mandiri Taspen every quarter and submitting
menyampaikannya kepada OJK secara tepat waktu. the reports to the FSA in timely manner.
9. Mengawal pengembangan Sistem Informasi dan Teknologi 9. Supervise the development of Information Systems and
serta Keamanan SIber yang ada di Bank Mandiri Taspen. Technology as well as Cyber Security at Bank Mandiri Taspen.
Pengawasan Aktif Direksi dan Dewan Komisaris Active Supervision of The Board of Directors and Board of
Commissioners
Dewan Komisaris dan Direksi bertanggung jawab atas penerapan The Board of Commissioners and Board of Directors are responsible
manajemen risiko dan sistem pengendalian internal di Bank for the implementation of risk management and internal control
Mandiri Taspen. Pengawasan Aktif Dewan Komisaris Bank Mandiri system at Bank Mandiri Taspen. Active supervision of Bank Mandiri
Taspen tercermin dari persetujuan atas Kebijakan Manajemen Taspen’s BOCs is indicated by their approval on Risk management
Risiko yang disusun oleh Direksi, serta evaluasi pelaksanaan policies prepared by the BODs as well as by the evaluation of risk
kebijakan manajemen risiko melalui forum rapat Direksi dan management policies implementation through periodic meetings
Komisaris secara berkala, dalam pelaksanaannya pengawasan of the BODs and BOCs, while in its implementation, BOCs’ active
aktif Dewan Komisaris didukung oleh Komite Pemantau Risiko. supervision is supported by the Risk Monitoring Committee.
Pengawasan aktif Direksi Bank Mandiri Taspen antara lain The active supervision by the Board of Directors of Bank Mandiri
dilaksanakan melalui penyusunan, penerapan dan evaluasi Taspen is carried out through the formulation, implementation,
atas kebijakan dan prosedur manajemen risiko. Pelaksanaan and evaluation of risk management policies and procedures.
pengawasan aktif juga dilakukan melalui forum rapat Direksi dan Active supervision is also conducted through meetings of the
Komite Manajemen Risiko (KMR), Komite Kebijakan Perkreditan Board of Directors and the Risk Management Committee (RMC),
(KPR) dan Aset Liability Commitee (ALCO). Sebagai bagian the Credit Policy Committee (CPC), and the Asset Liability
pengawasan aktif Dewan Komisaris dan Direksi, kualitas Sumber Committee (ALCO). As part of the active oversight by the Board of
Daya Manusia (SDM) yang memadai merupakan salah satu aspek Commissioners and the Board of Directors, the quality of Human
penting dalam penerapan manajemen risiko. Pemenuhan kualitas Resources (HR) is considered one of the essential aspects in the
SDM tersebut antara lain dilakukan melalui pengembangan implementation of risk management. Fulfillment of the quality
program pendidikan dan pelatihan pegawai seperti program of human resources is carried out, among other things, through
Sertifikasi Manajemen Risiko serta program pelatihan atau the development of employee education and training programs
sosialisasi internal dengan materi Manajemen Risiko. such as the Risk Management Certification program and internal
training or socialization programs with Risk Management material.
Penerapan manajemen risiko dan sistem pengendalian internal The implementation of risk management and internal control
Bank Mandiri Taspen mencakup: systems at Bank Mandiri Taspen includes:
1. Pengawasan yang dilakukan oleh Dewan Komisaris 1. Supervision by the Board of Commissioners
Pengawasan yang dilakukan oleh Dewan Komisaris adalah Supervision conducted by the Board of Commissioners
sebagai berikut. includes the following.
• Mengevaluasi kebijakan manajemen risiko dalam hal • Evaluating risk management policies in case of changes in
terdapat perubahan faktor-faktor yang mempengaruhi factors that may influence Bank’s activities.
kegiatan Bank.
• Mengevaluasi pertanggungjawaban Direksi atas • Evaluating the Board of Directors accountability for the
pelaksanaan kebijakan manajemen risiko. implementation of risk management policies.
• Mengevaluasi dan memutuskan permohonan atau usulan • Evaluating and making decision on demand and proposal
Direksi yang berkaitan dengan transaksi atau kegiatan of the Board of Directors related to transactions or business
usaha yang melampaui kewenangan Direksi untuk activities beyond the authority of Board of Directors to
memutuskannya sehingga memerlukan persetujuan decide, thus the approval from the Board of Commissioners is
Dewan Komisaris. required.
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Tata Kelola Perusahaan
Corporate Governance
• Mengevaluasi kecukupan kebijakan, prosedur, penetapan • Evaluating adequacy of policy, procedure, limit determination,
limit dan kecukupan proses identifikasi, pengukuran, identification process, measurement, risk monitoring and
pemantauan, dan pengendalian risiko serta sistem control, as well as risk management information system.
informasi manajemen risiko.
2. Pengawasan yang Dilakukan Direksi 2. Supervision by the Board of Directors
Pengawasan Direksi dengan wewenang dan tanggung jawab To perform its supervisory function, the BODs carries out the
adalah sebagai berikut. following authorities and responsibilities.
• Bertanggung jawab atas pelaksanaan kebijakan • Having responsibility for the implementation risk management
manajemen risiko termasuk mengevaluasi dan memberikan policies that includes evaluating and providing direction
arahan strategi manajemen risiko berdasarkan laporan related to risk management strategy based on reports of Risk
yang disampaikan oleh Satuan Manajemen Risiko dan Management Unit as well as the presentation of accountability
menyampaikan laporan pertanggungjawaban kepada reports to the Board of Commissioners.
Dewan Komisaris.
• Mengevaluasi dan memutuskan transaksi yang melampaui • Evaluating and determining transactions beyond the
kewenangan pejabat satu tingkat di bawah Direksi atau authority of officials on a level under the Board of Directors
transaksi yang memerlukan persetujuan sesuai dengan or transactions requiring approval compliant with prevailing
kebijakan dan prosedur yang berlaku. policies and procedures.
• Mengembangkan budaya manajemen risiko antara lain • Developing risk management culture which includes good
meliputi komunikasi yang memadai kepada seluruh communication about the importance of effective internal
jenjang organisasi tentang pentingnya pengendalian control among all organizational tiers.
intern yang efektif.
• Memastikan peningkatan kompetensi sumber daya • Ensuring the improvement of human capital competence
manusia yang terkait dengan penerapan manajemen related to risk management implementation through,
risiko antara lain dengan cara program pendidikan dan for example, continuous education and training program
latihan yang berkesinambungan terutama yang berkaitan particularly in risk management system and process.
dengan sistem dan proses manajemen risiko.
• Memastikan bahwa fungsi manajemen risiko dilaksanakan • Ensuring the independent implementation of risk management
secara independen yang dicerminkan antara lain adanya function reflected from segregation of functions between
pemisahan fungsi antara Satuan Kerja Manajemen Risiko Risk Management Unit performing risk identification,
yang melakukan identifikasi, pengukuran, pemantauan measurement, monitoring, and risk management with the
dan pengendalian risiko dengan satuan kerja yang units performing and dealing with transaction.
melakukan dan menyelesaikan transaksi.
• Melakukan identifikasi untuk memastikan bahwa risiko • Performing identification to ensure that risks from new
dari produk dan aktivitas yang baru telah melalui proses products and activities have undergone proper risk
pengendalian manajemen risiko yang layak sebelum management control process before being launched or
diperkenalkan atau dijalankan dan harus disetujui oleh executed with prior approval from the Board of Directors and
Direksi dan direkomendasikan oleh Komite Manajemen prior recommendation from Risk Management Committee.
Risiko terlebih dahulu.
• Melakukan pengendalian internal dengan cara melakukan • Conducting internal control by performing periodic
penilaian secara berkala, menerapkan pedoman dan assessment, implementing guidelines and healthy practices
praktek-praktek yang sehat untuk mengendalikan dan to control and overcome risks through series of corrective
mengatasi risiko melalui serangkaian tindakan korektif. actions.
Kecukupan Kebijakan, Prosedur, dan Penetapan Adequacy of Policies, Procedures and Determination
Limit of Limit
Penerapan Manajemen Risiko di Bank Mantap didukung dengan The implementation of Risk Management in Bank Mantap is supported
kebijakan dan prosedur manajemen risiko yang komprehensif. by comprehensive risk management policies and procedures.
Kebijakan Manajemen Risiko Bank Mandiri Taspen terdiri dari: Risk Management Policies of Bank Mandiri Taspen comprise of:
a. Pedoman Penerapan Manajemen Risiko Secara Umum a. Guidelines for General Implementation of Risk Management
Proses manajemen risiko dilaksanakan di seluruh unit kerja The risk management process implemented in all work units
Bank merupakan proses yang dinamis dan secara rutin of the Bank became a dynamic process and was routinely
dibandingkan dengan best practices industri, ketentuan compared to industry best practices, with applicable
yang berlaku untuk disesuaikan dan diperbaharui apabila regulations to be adjusted and updated if necessary. The
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diperlukan. Pelaksanaan manajemen risiko dilakukan dalam implementation of risk management was carried out in a
suatu rangkaian yang terdiri dari: series consisting of:
1. Identifikasi Risiko Identifikasi Risiko bertujuan untuk 1. Risk Identification Risk identification aimed to identify
mengetahui seluruh jenis risiko yang melekat pada all types of risks inherent in any functional activity that
setiap aktivitas fungsional yang berpotensi merugikan could potentially harm the Bank. Risk identification was
Bank. Identifkasi risiko bersifat proaktif (anticipative) dan proactive (anticipative) and not reactive including all
bukan reaktif. mencakup seluruh aktivitas fungsional functional activities (operational activities, combining and
(kegiatan operasional. menggabungkan dan menganalisis analyzing risk information from all available information
informasi risiko dari seluruh sumber informasi yang sources, analyzing the probability of risk arising and its
tersedia. Menganalisis probabilitas timbulnya risiko serta consequences.
konsekuensinya.
2. Pengukuran risiko 2. Risk measurement
1) Pengukuran risiko bertujuan untuk mengetahui 1) Risk measurement aims to determine the amount of
besaran risiko yang melekat pada aktivitas Bank untuk risk inherent in the Bank’s activities to be compared
dibandingkan dengan risk appetite Bank sehingga with the Bank’s risk appetite so that the Bank can
Bank dapat mengambil tindakan mitigasi risiko dan take risk mitigation actions and determine capital to
menentukan modal untuk meng-cover risiko cover risks
2) Pengukuran dilakukan secara individual maupun 2) Measurements are carried out individually or as a
secara keseluruhan. whole.
3) Metode pengukuran risiko dapat dilakukan secara 3) The risk measurement method can be done
kualitatif dan atau kuantitatif qualitatively and or quantitatively
4) Model yang digunakan dalam pengukuran risiko 4) The model used in risk measurement can be
dapat dipahami dan diketahui kekuatan, kelemahan, understood and its strengths, weaknesses, and
serta limitasinya. limitations are known.
3. Pemantauan risiko Pemantauan dapat dilakukan dengan 3. Risk monitoring, Monitoring can be done by comparing
membandingkan limit risiko yang telah ditetapkan the risk limit that had been set with the amount of risk
dengan besaran risiko yang sedang dikelola. that is being managed.
4. Pengendalian risiko Pengendalian risiko Pengendalian 4. Risk control Risk control had to be carried out against the
risiko harus dilakukan terhadap potensi terjadinya potential for a risk limit that had been set and could be
pelampauan atas limit risiko yang telah ditetapkan dan tolerated by Bank Mandiri Taspen.
dapat ditolerir oleh Bank Mandiri Taspen.
b. Pedoman Penilaian Tingkat Kesehatan Bank b. Guidelines for Bank Health Level Assessment
Penilaian kesehatan bank mengacu pada: Bank health assessment refers to:
a. Peraturan Otoritas Jasa Keuangan No.04/POJK.03/2016 a. OJK Regulation No. 04 / POJK.03 / 2016 dated January
tanggal 27 Januari 2016 tentang Penilaian Tingkat 27, 2016 concerning Assessment of the Soundness of
Kesehatan Bank Umum. Commercial Banks;
b. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 b. OJK Regulation No. 18 / POJK.03 / 2016 dated March
tanggal 22 Maret 2016 tentang Penerapan Manajemen 22, 2016 concerning the Implementation of Risk
Risiko Bagi Bank Umum. Management for Commercial Banks.
c. Surat Edaran Otoritas Jasa Keuangan No.34/SEOJK.03/26 c. OJK Circular Letter No.34 / SEOJK.03 / 26 dated
tanggal 01 September 2016 tentang Penerapan September 01, 2016 concerning Implementation of Risk
Manajemen Risiko Bagi Bank Umum. Management for Commercial Banks;
d. Surat Edaran Otoritas Jasa Keuangan No.14/ d. OJK Circular Letter No.14 / SEOJK / 03/2017 dated March
SEOJK/03/2017 tanggal 17 Maret 2017 tentang Penilaian 17, 2017 concerning Assessment of the Soundness of
Tingkat Kesehatan Bank Umum. Commercial Banks;
e. Kebijakan Manajemen Risiko Bank Mandiri Taspen. e. Bank Mandiri Taspen Risk Management Policy.
Dalam melaksanakan kegiatan berdasarkan prinsip kehati-hatian, In carrying out activities based on the principle of prudence, the
Bank harus mampu mengidentifikasi permasalahan secara Bank had to be able to identify problems early, take appropriate
lebih dini, melakukan tindak lanjut perbaikan yang sesuai dan and faster follow-up improvements, implement Good Corporate
lebih cepat, menerapkan Good Corporate Governance (GCG) Governance (GCG) and better risk management so that the
dan manajemen risiko yang lebih baik sehingga Bank siap dan Bank was ready and more resilient in facing crises. Changes in
lebih tahan dalam menghadapi krisis. Perubahan kondisi makro macroeconomic conditions, both domestic and international, also
ekonomi baik domestik maupun internasional juga mengharuskan required the Bank to evaluate the Bank’s capital and financial
Bank melakukan evaluasi posisi modal dan finansial Bank dalam position in an extraordinary (stress) scenario.
suatu skenario bersifat luar biasa (stress).
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Tingkat Kesehatan Bank Umum (Risk Based Bank The Risk Based Bank Rating (RBBR) as the implementation of
Rating/RBBR) sebagai pelaksanaan ketentuan Regulator untuk the Regulator’s provisions for assessing the health of a Bank
menilai kesehatan Bank diharapkan mampu mendeteksi secara was expected to be able to detect problems early in the Bank
lebih dini permasalahan Bank serta mengambil langkah-langkah and to take preventive, corrective, effective and efficient capital
pencegahan, perbaikan, pengelolaan modal secara efektif dan management steps.
efisien.
Pedoman tentang penilaian kesehatan bank mengatur hal-hal Assessment of the soundness level of the Bank using the RBBR
yang harus dilaksanakan oleh unit kerja terkait, mencakup hal-hal approach was carried out as follows:
sebagai berikut: 1. Assessment of the Bank’s Soundness Level Based on Risk (RBBR),
1. Penilaian Tingkat Kesehatan Bank Berdasarkan Risiko (RBBR), namely the assessment of the Bank’s Soundness Level which has
yaitu penilaian Tingkat Kesehatan Bank yang telah ditentukan been determined by the Regulator, using a risk approach (RBBR).
oleh Regulator, dengan menggunakan pendekatan risiko (RBBR). 2. Bank Health Level assessment activities based on risk include
2. Aktivitas penilaian Tingkat Kesehatan Bank berdasarkan an assessment of risk profile factors, Good Corporate
risiko mencakup penilaian atas faktor-faktor profil risiko (risk Governance (GCG), profitability (earnings) and capital to
profile), Good Corporate Governance (GCG), rentabilitas produce a Composite Rating of Bank Health Level.
(earnings), dan permodalan (capital) untuk menghasilkan
Peringkat Komposit Tingkat Kesehatan Bank.
The assessment of the Bank’s soundness level using the Risk-Based
Penilaian tingkat kesehatan Bank dengan pendekatan RBBR Bank Rating (RBBR) approach is carried out as follows:
dilakukan sebagai berikut: a. The coordinating work unit coordinates with related work
a. Unit kerja koordinator berkoordinasi dengan unit kerja terkait units to prepare the risk profile report under their respective
menyusun laporan profil risiko yang menjadi tugas dan duties and responsibilities.
tanggung jawabnya. b. The related work units submit the risk profile report to the
b. Unit kerja terkait menyampaikan laporan profil risiko kepada coordinating work unit.
unit kerja coordinator. c. The coordinating work unit consolidates the risk profiles and
c. Unit kerja koordinator melakukan proses konsolidasi profil subsequently submits them to the regulator.
risiko untuk selanjutnya disampaikan kepada regulator. d. The coordinating work unit coordinated with related work
d. Unit kerja koordinator melakukan koordinasi dengan unit units to do the following:
kerja terkait melakukan hal-hal sebagai berikut: 1) Assessing Good Corporate Governance (GCG).
1) menilai Good Corporate Governance (GCG). 2) Assessing Profitability (Earnings).
2) menilai rentabilitas (Earnings). 3) Assessing Capital (Capital).
3) menilai permodalan (Capital).
e. Unit Kerja Koordinator melakukan penilaian komposit RBBR. e. The Coordinating Work Unit conducted an RBBR composite
assessment.
f. Hasil Penilaian RBBR disetujui oleh Direksi dan dilaporkan f. The results of the RBBR Assessment were approved by the
kepada Regulator dan Dewan Komisaris. Board of Directors and reported to the Regulator and the
Board of Commissioners.
Kebijakan Manajemen Risiko tersebut lebih rinci dijabarkan dalam The aforementioned risk management policies are comprehensively
Ketentuan Internal Bank Mandiri Taspen . described in internal provision of Bank Mandiri Taspen.
Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Process of Identification, Measurement,
Pemantauan, dan Pengendalian Risiko, Serta Sistem Monitoring and Control of Risks, as Well as Risk Management
Informasi Manajemen Risiko Information System
Proses manajemen risiko Bank Mandiri Taspen meliputi identifikasi, Risk management process of Bank Mandiri Taspen includes
pengukuran, pemantauan dan pengendalian terhadap 8 (delapan) identification, measurement, monitoring, and control of 8 (eight)
jenis risiko serta Sistem Informasi Manajemen Risiko. Bank Mandiri kinds of risks as well as Risk Management Information System.
Taspen mengidentifikasi risiko dengan menganalisis sumber Bank Mandiri Taspen identifies risks by analyzing source of risks
risiko yang terdapat pada bisnis (produk/portofolio/aktivitas) in its businesses (products/ portfolios/activities) and then performs
dan kemudian mengukur secara kuantitatif dan atau kualitatif measurements quantitatively and qualitatively in accordance with
sesuai metode pengukuran yang ditetapkan oleh Regulator. measurements set by the Regulator. Risk measurement system
Sistem pengukuran risiko juga dilengkapi dengan metode stress is accompanied with stress testing method for Liquidity risk.
testing untuk risiko kredit dan risiko Likuiditas. Selanjutnya proses Furthermore, the risk monitoring process carried out by the Risk
pemantauan dan pemantauan risiko dilakukan oleh Risk Owner Owner Unit and Risk Control Unit are presented in the form of
Unit dan Risk Control Unit yang disajikan dalam bentuk laporan portfolio reports, risk profile reports, and Bank Health Level reports.
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portofolio, laporan profil risiko, dan laporan Tingkat Kesehatan Risk Management Information System of Bank Mandiri Taspen is
Bank. Sistem Informasi Manajemen Risiko Bank Mandiri Taspen used to support the implementation of process of identification,
digunakan untuk mendukung pelaksanaan proses indentifikasi, measurement, monitoring, and control of risks. Bank Mandiri
pengukuran, pemantauan serta pengendalian risiko. Bank Mandiri Taspen has developed several risk management applications,
Taspen telah mengembangkan beberapa aplikasi manajemen including the Credit Portfolio Quality Dashboard, Operational Risk
risiko, antara lain Dashboard Kualitas Portofolio Kredit, Operational Focus (ORCUS), Treasury System, Aset & Liabilities Management
Risk Focus (ORCUS), Treasury System, Aset & Liabilities Management System (ATLAS), dan Fraud Detection System (FDS).
System (ATLAS), dan Fraud Detection System (FDS)
SISTEM INFORMASI MANAJEMEN RISIKO RISK MANAGEMENT INFORMATION SYSTEM
1. Sistem informasi Manajemen Risiko merupakan bagian dari 1. The Risk Management information system is a part of the
sistem informasi manajemen yang dimiliki dan dikembangkan management information system owned and developed in
sesuai dengan kebutuhan dalam rangka penerapan accordance with the needs for the implementation of Risk
Manajemen Risiko. Management.
2. Sebagai bagian dari proses Manajemen Risiko, sistem 2. As a part of Risk Management process, Risk Management
informasi Manajemen Risiko digunakan untuk mendukung Information System is used to support the implementation
pelaksanaan proses identifikasi, pengukuran, pemantauan, of process of identification, measurement, monitoring, and
dan pengendalian Risiko. control of risks.
3. Sistem informasi Manajemen Risiko dapat memastikan: 3. The Risk Management Information System is able to ensure:
a. Tersedianya informasi yang akurat, lengkap, informatif, a. The availability of accurate, complete, informative, timely
tepat waktu, dan dapat diandalkan agar dapat digunakan and reliable information, in order to be used by the
Dewan Komisaris, Direksi, dan Satuan Kerja yang terkait Board of Commissioners, Board of Directors and relevant
dalam penerapan Manajemen Risiko untuk menilai, Working Units in the implementation of Risk Management
memantau, dan memitigasi Risiko yang dihadapi baik to assess, monitor and mitigate Risks that are faced both
Risiko keseluruhan/komposit maupun per Risiko dan/atau entire/composite Risk and per Risk and/ or in the process
dalam rangka proses pengambilan keputusan oleh Direksi. of decision making by the Board of Directors.
b. Efektivitas penerapan Manajemen Risiko mencakup b. The effectiveness of Risk Management implementation
kebijakan, prosedur, dan penetapan limit Risiko. including policies, procedures, and Risk limit setting;
c. Tersedianya informasi tentang hasil (realisasi) penerapan c. The availability of information on the result (realization) of
Manajemen Risiko dibandingkan dengan target yang Risk Management implementation compared with target
ditetapkan sesuai dengan kebijakan dan strategi established in accordance with the policy and strategy of
penerapan Manajemen Risiko. Risk Management implementation.
d. Sistem informasi Manajemen Risiko dan informasi yang d. Risk Management Information System and the
dihasilkan disesuaikan dengan karakteristik dan kompleksitas information produced are adjusted with the characteristics
kegiatan usaha Bank serta adaptif terhadap perubahan. and complexity of business activities of the Bank and are
e. Kecukupan cakupan informasi yang dihasilkan dari adaptable to change.
sistem informasi Manajemen Risiko direview secara e. The adequacy of the scope of information generated
berkala untuk memastikan bahwa cakupan tersebut telah from the Risk Management information system is
memadai sesuai perkembangan tingkat kompleksitas reviewed periodically to ensure that the scope is adequate
kegiatan usaha. in accordance with the development of business activities
f. Sebagai bagian dari sistem informasi Manajemen Risiko, complexity.
laporan profil Risiko disusun secara berkala oleh Satuan f. As a part of Risk Management Information System, Risk
Kerja Manajemen Risiko yang independen terhadap Profile Report is prepared periodically by Risk Management
unit kerja yang melakukan kegiatan bisnis. Frekuensi Unit independent from working units conducting business
penyampaian laporan kepada Direksi terkait dan Komite activities. The frequency of report submission towards the
Manajemen Risiko ditingkatkan sesuai kebutuhan. relevant Board of Directors and the Risk Management
g. Sistem informasi Manajemen Risiko mendukung Committee are upgraded as needed.
pelaksanaan pelaporan kepada Otoritas Jasa Keuangan g. The Risk Management information system supports
dan regulator terkait lainnya. the implementation of reporting towards the Financial
Services Authority and other related regulators.
Sistem Pengendalian Intern yang Menyeluruh Comprehensive Internal Control
Proses penerapan Manajemen Risiko yang efektif dilengkapi The process of effective Risk Management implementation
dengan sistem pengendalian intern yang handal. Penerapan sistem is accompanied with reliable internal control system. The
pengendalian intern secara efektif dapat membantu pengurus implementation of effective internal control system is able
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menjaga aset Bank, menjamin tersedianya pelaporan keuangan to help securing Bank’s assets, assuring the availability of
dan manajerial yang dapat dipercaya, meningkatkan kepatuhan trustworthy financial and managerial reports, improving
terhadap ketentuan dan peraturan perundang-undangan yang compliance with applicable laws and regulations, and reducing
berlaku, serta mengurangi Risiko terjadinya kerugian, penyimpangan the risks of loss, deviation, and violation to prudential aspect. The
dan pelanggaran aspek kehati-hatian. Terselenggaranya sistem implementation of effective and reliable internal control system
pengendalian intern yang handal dan efektif menjadi tanggung is the responsibility of all Operational Unit and Supporting Unit
jawab dari seluruh Satuan Kerja Operasional dan Satuan Kerja as well as Internal Audit Unit.
pendukung serta Satuan Kerja Audit Intern.
Hal-hal yang diperhatikan dalam pelaksanaan sistem pengendalian Matters to be considered in the implementation of internal control
intern antara lain: system include:
1. Melaksanakan sistem pengendalian intern secara efektif 1. The application of effective internal control system in the
dalam penerapan Manajemen Risiko dengan mengacu pada implementation of Risk Management is referring to the
kebijakan dan prosedur yang telah ditetapkan. Penerapan policies and procedures that has been set. The adequate
prinsip pemisahan fungsi (four eyes principle) yang memadai implementation and consistent application of functions
dan dilaksanakan secara konsisten. separation principles (the four eyes principle).
2. Sistem pengendalian intern dalam penerapan Manajemen 2. Internal control system in the implementation of Risk
Risiko mencakup: Management includes:
a. Kesesuaian antara sistem pengendalian intern dengan jenis a. Conformity between the internal control system and the
dan tingkat Risiko yang melekat pada kegiatan usaha Bank. Risk type and level attached to the Bank’s business activities.
b. Penetapan wewenang dan tanggung jawab untuk b. Setting the authorities and responsibilities for compliance
pemantauan kepatuhan kebijakan, prosedur, dan limit. monitoring of policies, procedures and limits;
c. Penetapan jalur pelaporan dan pemisahan fungsi yang c. Establishment of clear reporting line and function
jelas dari satuan kerja operasional kepada satuan kerja separation of operational unit to the unit performing
yang melaksanakan fungsi pengendalian. control function;
d. Struktur organisasi yang menggambarkan secara jelas tugas d. Organizational structure that clearly describes the duties
dan tanggung jawab masing-masing unit dan individu. and responsibilities of each unit and individual;
e. Pelaporan keuangan dan kegiatan operasional yang e. Accurate and timely financial reporting and operational
akurat dan tepat waktu. activity;
f. Kecukupan prosedur untuk memastikan kepatuhan f. Adequacy of procedure to ensure compliance with
terhadap ketentuan dan perundang-undangan yang applicable laws and regulations;
berlaku.
g. Kaji ulang yang efektif, independen, dan obyektif terhadap g. Effective, independent, and objective review on policy,
kebijakan, kerangka dan prosedur operasional Bank. framework and operational procedure of the Bank;
h. Pengujian dan kaji ulang yang memadai terhadap sistem h. Adequate testing and review towards the management
informasi manajemen. information system;
i. Dokumentasi secara lengkap dan memadai terhadap i. Comprehensive and adequate documentation on the
cakupan, prosedur-prosedur operasional, temuan audit, scope, operational procedures, audit findings, as well as
serta tanggapan pengurus berdasarkan hasil audit. management’s remarks on audit result;
j. Verifikasi dan kaji ulang secara berkala dan j. Periodic and continuous verification and review on
berkesinambungan terhadap penanganan kelemahan- overcoming material disadvantages and management’s
kelemahan yang bersifat material dan tindakan pengurus actions to repair deviations happen.
untuk memperbaiki penyimpangan-penyimpangan yang
terjadi.
3. Pelaksanaan kaji ulang terhadap penerapan Manajemen 3. The conduct of review on the implementation of Risk
Risiko sebagai berikut: Management are as follows:
a. Kaji ulang dan evaluasi dilakukan secara berkala, setiap a. Review and evaluation are conducted periodically,
tahun oleh Satuan Kerja Manajemen Risiko (SKMR) dan annually by Risk Management Unit (SKMR) and Internal
Satuan Kerja Audit Intern (SKAI). Audit Unit (SKAI);
b. Cakupan kaji ulang dan evaluasi dapat ditingkatkan b. Scope of review and evaluation can be increased in its
frekuensi/intensitasnya, berdasarkan perkembangan frequency/intensity, based on the development of Risk
eksposur Risiko, metode pengukuran, dan pengelolaan exposure, measurement method, and Risk management;
Risiko.
c. Khusus untuk kaji ulang dan evaluasi terhadap c. Review and evaluation specifically for Risk measures by
pengukuran Risiko oleh SKMR, mencakup: SKMR, include:
1) Kesesuaian kerangka Manajemen Risiko, yang meliputi 1) Conformity between Risk Management framework,
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kebijakan, struktur organisasi, alokasi sumber daya, covering policy, organizational structure, resource
desain proses Manajemen Risiko, sistem informasi, dan allocation, design of Risk Management process,
pelaporan Risiko dengan kebutuhan bisnis Bank, serta information system, and Risk reporting and business
perkembangan peraturan dan praktek terbaik (best needs of the Bank and development of regulations
practice) terkait Manajemen Risiko. and best practice on Risk Management;
2) Metode, asumsi, dan variabel yang digunakan untuk 2) Method, assumption, and variable used to measure
mengukur Risiko dan menetapkan limit eksposur Risiko. Risk and Risk exposure limit setting.
3) Perbandingan antara hasil dari metode pengukuran 3) Comparison between the result of Risk measurement
Risiko yang menggunakan simulasi atau proyeksi di method using simulation or projection in the future
masa datang dengan hasil aktual. and the actual result;
4) Perbandingan antara asumsi yang digunakan dalam 4) Comparison between assumption used in the
metode dimaksud dengan kondisi yang sebenarnya/ aforementioned method and the actual condition;
aktual.
5) Perbandingan antara limit yang ditetapkan dengan 5) Comparison between specified limit and actual
eksposur yang sebenarnya/aktual. exposure.
6) Penentuan kesesuaian antara pengukuran dan limit 6) Determination of conformity between past
eksposur Risiko dengan kinerja di masa lalu dan posisi measurement and Risk exposure limit and current
permodalan saat ini. capital position.
d. Kaji ulang oleh pihak independen maupun SKAI antara d. Review by independent party or SKAI include:
lain mencakup:
1) Keandalan kerangka Manajemen Risiko, yang 1) Reliability of Risk Management framework covering
mencakup kebijakan, struktur organisasi, alokasi policy, organizational structure, resource allocation,
sumber daya, desain proses Manajemen Risiko, design of Risk Management process, information
sistem informasi, dan pelaporan Risiko. system, and Risk reporting;
2) Penerapan Manajemen Risiko oleh unit bisnis/ 2) Risk Management implementation by business units/
aktivitas pendukung, termasuk kaji ulang terhadap supporting activities including review on the on
pelaksanaan pemantauan oleh SKMR. monitoring conducted by SKMR.
4. Hasil penilaian kaji ulang oleh SKMR disampaikan kepada Dewan 4. The assessment results of review conducted by SKMR is
Komisaris, Satuan Kerja Audit Intern (SKAI), Direktur Kepatuhan, presented to the Board of Commissioners, Internal Audit Unit
Komite Audit, dan Direksi terkait lainnya sebagai masukan dalam (SKAI), Director of Compliance, and other related Directors as
rangka penyempurnaan kerangka dan proses Manajemen Risiko. inputs in refining Risk Management framework and process.
5. Perbaikan atas hasil temuan audit intern maupun ekstern 5. Refinements on internal audit findings result or external audit
dipantau oleh SKAI. Temuan audit yang belum ditindaklanjuti result monitored by SKAI. Audit findings that have not been
diinformasikan oleh SKAI kepada Direksi untuk diambil followed up are informed by SKAI to the Board of Directors as
langkah-langkah yang diperlukan. to undergo such measurements.
6. Tingkat responsif terhadap kelemahan dan/atau penyimpangan 6. The level of responsiveness towards disadvantages and/
yang terjadi terhadap ketentuan internal dan eksternal yang or deviations occurred against the applicable internal and
berlaku. external provisions.
Profil Risiko dan Pengelolaannya Risk Profile and its Management
Penjelasan mengenai jenis risiko yang dihadapi oleh Bank Mandiri An explanation of the types of risks faced by Bank Mandiri Taspen
Taspen dan cara pengelolaannya dijabarkan sebagai berikut. and how to manage them are described as follows.
Risiko Kredit Loan Risk
Risiko kredit merupakan risiko yang terjadi akibat kegagalan Loan risk is a risk occurred due to the failure of debtor and/
debitur dan/atau pihak lain dalam memenuhi kewajibannya kepada or other parties in fulfilling their responsibility to the Bank. In
Bank. Untuk mengelola risikonya, Bank mengukur risiko kredit managing its risks, the Bank measure loan risk from existing
dari portofolio yang ada baik secara kuantitatif maupun kualitatif. portfolios quantitatively or qualitatively. This is to make sure that
Hal ini untuk memastikan kemungkinan kerugian dari tidak the possibility of losses from non-paid loan granted to a minimum,
dibayarnya, kredit yang diberikan menjadi seminimal mungkin, for debtors both individual and as a whole.
baik untuk debitur individual maupun secara keseluruhan.
Dalam melakukan pengelolaan risiko kredit, Bank berfokus pada In managing credit risk, the Bank focused on several main elements
beberapa unsur utama yang meliputi sumber daya risiko yang sadar including risk-aware risk resources, credit policies and procedures
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risiko, kebijakan dan prosedur perkreditan yang mengutamakan that prioritized the prudential principle, a transparent and tiered
prinsip kehati-hatian, proses persetujuan kredit yang transparan loans approval process by the Credit Committee, clear criteria and
dan berjenjang oleh Komite Kredit, kriteria dan alat ukur risiko yang risk measurement tools. , equitable risk distribution, complete
jelas, penyebaran risiko yang merata, administrasi dan dokumentasi administration and documentation as well as continuous loans
yang lengkap serta pengawasan kredit secara berkesinambungan supervision to maintain the quality of loans.
untuk menjaga kualitas kredit yang diberikan.
Bank melakukan pengawasan berkesinambungan untuk The Bank carried out continuous monitoring to identify potential
mengidentifikasi secara dini potensi risiko kredit yang mungkin credit risks that may arise early so that efficient and effective
timbul sehingga dapat dilakukan langkah-langkah penyelamatan rescue and settlement measures can be taken.
maupun penyelesaian yang efisien dan efektif.
Beberapa aktivitas monitoring dan evaluasi secara periodik sangat Several monitoring and evaluation activities periodically were very
penting dilakukan untuk mewujudkan manajemen portofolio important to carry out in order to realize portfolio management
yang sejalan dengan perkembangan bisnis Bank secara tepat dan that was in line with the Bank’s business development in a precise
akurat. Aktivitas yang diperlukan antara lain, sebagai berikut: and accurate manner. The required activities include the following:
1. Menyusun Risk Threshold Triger and Action Plan (RTTA), 1. Preparing the Risk Threshold Triger and Action Plan (RTTA),
merupakan report bulanan dari unit portofolio risk yang a monthly report from the risk portfolio unit addressed to the
ditujukan kepada Direksi hingga level Cabang. RTTA berisikan Board of Directors to the Branch level. The RTTA contained
summary performance portofolio kredit Bank pada posisi End a summary of the Bank’s credit portfolio performance at the
of Month serta membahas aspek – aspek terkait credit risk, End of Month position and discusses aspects related to credit
operational risk, market & liquidity risk. risk, operational risk, market & liquidity risk.
2. Mengimplementasikan Kebijakan evaluasi Booking, 2. Implementing the Booking evaluation policy, applied to
diberlakukan untuk produk yang mengalami pemburukan products that experienced poor performance compared to the
performance dibandingkan bulan sebelumnya. previous month.
3. Mengimplementasikan Kebijakan Restrukturisasi Kredit, 3. Implementing the Credit Restructuring Policy, applied to
diberlakukan untuk debitur yang sudah kesulitan untuk debtors who have difficulty meeting their monthly obligations.
memenuhi kewajiban setiap bulannya.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas merupakan risiko akibat ketidakmampuan Matured liabilities of sources of cash flow and/or of high quality
Bank untuk memenuhi liabilitas yang jatuh tempo dari sumber liquid assets that can be pledged, without disrupting the Bank’s
pendanaan arus kas dan/atau dari aset likuid berkualitas tinggi financial activity and condition. Liquidity risk management,
yang dapat diagunkan, tanpa mengganggu aktivitas dan kondisi among others, is carried out through efforts to improve services
keuangan Bank. Pengelolaan risiko likuiditas antara lain dilakukan to customers in order to maintain stability and continuity of the
melalui upaya peningkatan pelayanan kepada nasabah penyimpan amount of deposits, fund placement policies on safe and liquid
dalam rangka menjaga stabilitas dan kontinuitas jumlah simpanan, instruments, contingency funding plan policy, and daily monitoring
kebijakan penempatan dana pada instrumen yang aman dan of liquidity position and evaluation of liquidity position through
likuid, kebijakan contingency funding plan, dan pemantauan posisi Asset Liability Committee (“ALCO”) meetings on a regular basis.
likuiditas secara harian serta evaluasi posisi likuiditas melalui rapat
Asset Liability Committee (ALCO) secara rutin.
Bank Mandiri Taspen melakukan pengelolaan risiko likuiditas Bank Mandiri Taspen conducts liquidity risk management in order
agar dapat memenuhi setiap kewajiban financial yang sudah to fulfill every financial obligation that has been agreed upon
diperjanjikan secara tepat waktu dan senantiasa dapat in a timely manner and can always maintain a balanced level of
memelihara tingkat likuiditas yang seimbang antara biaya dan liquidity between costs and risks. To achieve this objective, the
risiko. Untuk mencapai tujuan tersebut Bank menetapkan bank establishes a liquidity risk management policy, including
kebijakan pengelolaan risiko likuiditas, yang mencakup antara lain among others the maintenance of optimum liquidity reserves.
pemeliharaan cadangan likuiditas yang optimal.
Tingkat likuiditas bank diukur melalui primary reserve dan The liquidity level of a bank is measured through primary reserve
secondary reserve. Bank memelihara primary reserve dan and secondary reserve.The Bank maintains primary reserve and
secondary reserve untuk memenuhi kebutuhan operasional harian secondary reserve to meet daily operational needs and as reserves
dan sebagai cadangan untuk memenuhi kebutuhan likuiditas dan to meet liquidity needs and unscheduled funds withdrawal and
penarikan dana tidak terjadwal maupun ekspansi kredit. loan expansion.
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Bank menggunakan metodelogi liquidity gap untuk mengestimasi The Bank utilizes the liquidity gap methodology to estimate
potensi risiko likuiditas yang akan dihadapi bank dimasa mendatang. potential liquidity risks that may be faced in the future. In addition
Di samping primary reserve dan secondary reserve, bank memelihara to maintaining primary and secondary reserves, the Bank monitors
rasio Loan to Funding Ratio (LFR) untuk memelihara seberapa besar the Loan to Funding Ratio (LFR) to evaluate the extent to which
sumber dana masyarakat (umumnya jangka pendek) digunakan public funds (typically short-term) are used to finance long-term
untuk membiayai aset jangka panjang yang tidak likuid. LFR illiquid assets. LFR is the ratio of loans granted to third-party funds.
merupakan rasio kredit yang diberikan terhadap dana pihak ketiga. The Bank also maintains its liquidity adequacy by monitoring
Bank juga menjaga kecukupan likuiditas Bank dengan menjaga the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio
rasio Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR). LCR is the ratio of High Quality Liquid Assets (HQLA) to
(NSFR). LCR merupakan rasio antara High Quality Liquid Assets the stimated total net cash outflows over the next 30 days under
(HQLA) dengan estimasi total arus kas keluar bersih (net cash a crisis scenario, whereas NSFR is the ratio of Available Stable
outflow) selama 30 (tiga puluh) hari ke depan dalam skenario krisis, Funding to Required Stable Funding.
sedangkan NSFR merupakan rasio perbandingan antara pendanaan
stabil yang tersedia (Available Stable Funding) dengan pendanaan
stabil yang diperlukan (Required Stable Funding).
Risiko Pasar Market Risk
Komponen utama kewajiban Bank Mandiri Taspen yang sensitif The main components of Bank Mandiri Taspen’s liabilities that are
terhadap pergerakan tingkat sukubunga adalah simpanan nasabah sensitive to interest rate fluctuations include customer deposits and
serta surat berharga yang diterbitkan, sedangkan aset Bank issued securities, while its assets sensitive to interest rate changes
Mandiri Taspen yang sensitif adalah surat berharga yang dimiliki, include owned securities, interbank placements, and loans provided.
penempatan Bank Lain dan kredit yang diberikan. Sampai saat ini So far, the primary factor influencing market risk is interest rate
faktor yang mempengaruhi tingkat risiko pasar adalah suku bunga. movement.
ALCO secara berkala memantau perkembangan pasar dan ALCO regularly monitors market developments and adjusts
menyesuaikan tingkat suku bunga simpanan dan kredit yang interest rates on deposits and loans accordingly. Bank Mandiri
diberikan. Bank Mandiri Taspen menentukan tingkat suku bunga Taspen determines deposit interest rates based on market
simpanan berdasarkan kondisi pasar dan persaingan dengan conditions and competition, by monitoring benchmark interest
memantau pergerakan tingkat suku bunga acuan dan suku bunga rate trends and the rates offered by competitors, in support of
yang ditawarkan oleh Bank pesaing dalam rangka mendukung target business targets while maintaining prudential principles. The Bank
bisnis dengan tetap memperhatikan prinsip kehatian-hatian. Bank has established Treasury Policy Guidelines and Procedures. To
Mandiri Taspen telah memiliki Pedoman Kebijakan dan prosedur ensure effective market risk management, Bank Mandiri Taspen
Treasury. Selain itu agar pengelolaan risiko pasar berjalan efektif, Bank also follows internal Policies and Procedures.The Bank conducts
Mandiri Taspen berpedoman pada Kebijakan dan Prosedur internal. daily monitoring of risk parameters.
Bank melakukan monitoring secara harian terhadap parameter risiko.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko akibat ketidakcukupan dan/atau tidak Operational risks are risks due to inadequacy and/or malfunction
berfungsinya proses internal, kesalahan manusia, kegagalan sistem, of internal processes, human error, system failure, or any external
atau adanya problem eksternal yang mempengaruhi operasional problems affecting the Bank’s operations.
Bank.
Untuk meminimalisasi risiko operasional yang timbul, Bank telah To minimize operational risks to arise, the Bank has enhanced
meningkatkan fungsi kontrol dalam pemrosesan transaksi yang its control function in the transaction processing among others
dilakukan dengan cara antara lain dengan menerapkan prosedur by implementing procedures that guarantee the timeliness of
yang menjamin ketepatan waktu penyelesaian transaksi, melakukan transaction settlement, adjusting accounting methods according to
penyesuaian metode akuntansi sesuai standar yang berlaku, the applicable standards, maintaining documents and archives in an
memelihara dokumen dan arsip secara tertib, mengamankan akses orderly manner, and securing access to assets and data. In addition,
terhadap aset dan data. Selain itu Bank juga meningkatkan fungsi the Bank is also improving the function of its Internal Audit Unit
dari Satuan Kerja Audit Intern yang secara regular akan melakukan which will regularly conduct checks on banking operations.
pemeriksaan terhadap kegiatan operasional perbankan.
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Pada saat ini bank memiliki Kebijakan Operasional Bank Mandiri Currently, the Bank is carrying out the Operational Policy of
Taspen , Standar Prosedur Operasional pada proses bisnis bank dan Bank Mandiri Taspen, the Standard Operating Procedure on
Standar Pedoman Business Continuity Plan (BCP) yang mengatur banking business processes, and the Business Continuity Plan
mengenai prosedur jika unit kerja bank mengalami suatu keadaan (BCP) Standard Guideline which regulate the procedures when a
darurat diluar kendali bank yang didukung Disaster Recovery Plan bank’s working unit experiences an emergency situation out of
(DRP) untuk mengatur mengenai ketersediaan teknologi. the control of the bank supported with the Disaster Recovery Plan
(DRP) to manage the availability of technology.
Saat ini Bank dalam pengembangan tools penerapan manajemen At present, the bank is implementing the operational risk
risiko operasional yaitu: management tools, namely:
a. Risk and Control Self assessment (RCSA) melalui Operational a. Risk and Control Self Assessment (RCSA) through Operational
Risk Focus (ORCUS), dipergunakan untuk mengidentifikasi Risk Focus (ORCUS) is used to identify and assess the inherent
dan menilai risiko yang melekat pada aktivitas dan menilai risks in activities and evaluate the quality of controls. By using
kualitas kontrol. Melalui penggunaan RCSA, unit kerja dapat RCSA, a working unit can identify and assess any existing risks
mengidentifikasi serta menilai risiko dan kontrol yang ada dan and controls as well as develop plans for risk mitigation.
membuat rencana untuk mitigasi risiko. b. Risk Library, a database of potential risks and risks that have
b. Risk Library, database risiko potensial dan risiko yang pernah occurred at Bank Mandiri Taspen complete with data on the
terjadi di Bank Mandiri Taspen lengkap dengan data frekuensi frequency of events and their impact on the bank.
kejadian serta dampaknya terhadap bank.
Risiko Hukum Legal Risk
Risiko hukum adalah risiko akibat tuntutan hukum dan/atau Legal risks are risks due to lawsuits and /or weaknesses in juridical
kelemahan aspek yuridis. Pengelolaan risiko hukum antara lain aspects. Legal risk management is performed among others
dilakukan dengan mendokumentasi, mengelola kelengkapan dan by documenting, managing the completeness and validity of
keabsahan dokumen, meminimalisasi kerugian/biaya yang terkait documents, minimizing losses/costs associated with legal cases,
dengan kasus hukum dan menghindari pelanggaran terhadap and avoiding violations of banking regulations and legal provisions.
regulasi perbankan dan ketentuan hukum.
Risiko hukum inheren dinilai berdasarkan potensial kerugian atas The inherent legal risk is assessed based on the potential losses
kasus-kasus yang terjadi di Bank Mandiri Taspen dan Perusahaan on cases occurring in Bank Mandiri Taspen which are in litigation
Anak yang sedang dalam proses di pengadilan dibagi dengan divided by Bank Mandiri Taspen capital. The parameters used to
modal Bank Mandiri Taspen dan modal konsolidasian. Parameter calculate potential losses on cases that are in court are the basis
yang digunakan untuk menghitung potensial kerugian atas kasus of lawsuits (case positions), case values, and legal documentation.
yang sedang dalam proses di pengadilan adalah dasar gugatan
(kasus posisi), nilai perkara, dan dokumentasi hukum.
Risiko Stratejik Strategic Risk
Risiko stratejik adalah risiko akibat ketidaktepatan dalam pengambilan Strategic risks are risks due to inaccuracy in the taking and/or
dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan execution of a strategic decision as well as failure in anticipating
dalam mengantisipasi perubahan lingkungan bisnis. Pengelolaan changes in the business environment. Strategic risk management,
risiko stratejik antara lain dilakukan dengan mengoptimalkan sumber among others, is made by optimizing existing resources and
daya yang ada dan melakukan pengawasan terhadap realisasi monitoring the realization of Bank Business Plan (RBB), and
Rencana Bisnis Bank (RBB), dan melakukan penyesuaian kebijakan adjusting policies and procedures to external changes.
dan prosedur terhadap perubahan eksternal.
Pengelolaan risiko strategik dilakukan oleh unit perencanaan di Strategic risk management is carried out by the planning unit
bawah pengawasan aktif SEVP Finance, Retail & Digital Banking. under the active supervision of the Director of Finance, Risk &
Manajemen Risiko Strategik dilakukan melalui serangkaian proses Operations. Strategic Risk Management is carried out through a
perencanaan strategis (planning and bugeting) yang mencangkup series of strategic planning processes (planning and budgeting)
penyelarasan strategi perusahaan dengan strategi unit serta target that include the adjustment of corporate strategy to a unit strategy
bankwide. Dokumen perencanaan strategis meliputi: and bankwide targets. Strategic planning documents include:
1. Corporate Plan, disusun 5 (lima) tahun sekali. 1. Corporate Plan, compiled every 5 (five) years.
2. Business Plan, disusun 1 (satu) tahun sekali. 2. Business Plan, compiled once a year.
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Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko akibat Bank tidak mematuhi dan/atau Compliance risks are risks due to the Bank’s failure to comply
tidak melaksanakan peraturan perundang undangan dan ketentuan with and/or not to enforce the applicable laws and regulations.
yang berlaku. Risiko kepatuhan melekat pada risiko Bank yang The compliance risks are attached to the Bank’s risks related
terkait pada peraturan perundang-undangan dan ketentuan lainnya to legislation and other applicable provisions such as the Legal
yang berlaku seperti Batas Maksimum Pemberian Kredit (BMPK), Lending Limit (BMPK), loan restructuring, Know Your Customers
restrukturisasi kredit, Know Your Customers (KYC) dan komitmen (KYC), and a commitment to certain provisions.
terhadap ketentuan tertentu.
Manajemen risiko kepatuhan dilakukan oleh Unit Kepatuhan Compliance risk management is carried out by the compliance
(compliance) di bawah pengawasan aktif Direktur Compliance unit under the active supervision of Compliance Director, Legal
& Control. Implementasi manajemen risiko kepatuhan mengacu and Human Capital. The implementation of compliance risk
pada Pedoman Manajemen Risiko dan Kebijakan Kepatuhan Bank management refers to the Risk Management Guidelines and Bank
Mandiri Taspen. Mandiri Taspen Compliance Policy.
Dalam rangka efektivitas pelaksanaan fungsi kepatuhan dalam In order to effectively implement the compliance function to support
mendukung pertumbuhan bisnis yang sehat dan berkelanjutan, unit a healthy and sustainable business growth, the Compliance Unit
Kepatuhan melakukan proses manajemen risiko kepatuhan berupa: performs a compliance risk management process in the form of:
1. Memberikan pendapat/analisis kepatuhan terhadap penyusunan 1. Giving a compliance opinion/analysis to the formulation of
kebijakan dan prosedur apakan sudah sesuai dengan ketentuan policies and procedures whether it is in accordance with the
atau peraturan perundang-undangan yang berlaku. applicable laws or regulations.
2. Memberikan analisis dampak peraturan eksternal. 2. Providing an impact analysis of external regulations.
3. Melakukan analisis kepatuhan terhadap rencana produk dan 3. Conducting an analysis of the impact of compliance on
aktivitas baru. potential products and activity plans.
Risiko Reputasi Reputation Risk
Risiko reputasi adalah risiko akibat menurunnya tingkat Reputation risks are risks due to the decrease of shareholder
kepercayaan pemegang saham yang bersumber dari persepsi confidence stemming from negative perceptions of the Bank. The
negatif terhadap Bank. Bank akan merespon secara aktif apabila Bank will respond actively in the event of a negative publication
timbul publikasi negatif sehingga hal-hal yang mungkin berpotensi so that any matters that may potentially harm the Bank can be
merugikan Bank dapat dideteksi lebih awal. detected earlier.
Manajemen risiko reputasi dilakukan oleh Divisi Corporate Secretary The reputation risk management is performed by the Corporate
and Legal. Beberapa hal yang dilakukan dalam mengelola risiko Secretary and Legal unit. In carrying out the reputation risk
reputasi unit kesekretariatan melakukan manajemen pemberitaan, management, the secretarial unit is managing news coverage,
melakukan pengelolaan dalam monitoring opini/komentar di media managing in monitoring opinions/comments in mass media, and
masa dan melakukan pengelolaan komplain/keluhan nasabah. managing complaints of customers.
Implementasi manajemen risiko reputasi mengacu pada Pedoman The implementation of reputation risk management refers to the
Penerapan Manajemen risiko serta kebijakan dan prosedur Risk Management Implementation Guidelines and other policies
lainnya. Proses yang dilakukan dalam mengelola risiko reputasi and procedures. The processes involved in managing reputation
antara lain melakukan monitoring dan evaluasi terhadap keluhan, risk include monitoring and evaluating complaints, comments
komentar dan masukan yang berkembang dimedia masa dan and inputs that have developed in the mass media and choosing
pemilihan strategi dalam merespon opini yang berkembang. strategies to respond to the opinions that have developed.
Penilaian Risiko Risk Assesment
Untuk mendapatkan gambaran kondisi profil risiko komposit Bank In order to obtain bank’s composite risk profil condition in bankwide
secara bankwide dan sesuai dengan ketentuan regulator telah manner and in line with regulator provision, Individual position of
disusun Laporan Profil Risiko secara individu Bank Mandiri Taspen Risk Profil Report of Bank Mandiri Taspen has been arranged. The
yang menggambarkan risiko yang melekat dalam kegiatan bisnis report depicts the inherent risk on business activities and bank
dan fungsional bank (inherent risk) termasuk kualitas penerapan functional (inherent risk), including quality of risk management
manajemen risiko (KPMR) untuk risiko kredit, risiko pasar, risiko implementation (KMPR) for credit, market, liquidity, operational,
likuiditas, risiko operasional, risiko legal, risiko stratejik, risiko legal, strategic, reputation, and compliance risks.
reputasi dan risiko kepatuhan.
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Adapun penilaian profil risiko per 31 Desember 2024 adalah The risk profile assessment as of December 31, 2024 is as follows.
sebagai berikut.
Penilaian Per Posisi Penilaian Posisi Sebelumnya
Assessment Per Position Previous Position Assessment
Peringkat Peringkat Peringkat Peringkat
Jenis Risiko Risiko Peringkat Tingkat Risiko Peringkat Tingkat Types of Risk
Inheren KPMR Risiko Inheren KPMR Risiko
Inherent KPMR Rating Risk Level Inherent Risk KPMR Rating Risk Level
Risk Rating Rating Rating Rating
Risiko Kredit 1 2 1 1 2 1 Credit Risk
Risiko Pasar 2 2 2 2 2 2 Market Risk
Risiko Likuiditas 2 2 2 1 2 1 Liquidity Risk
Risiko Operasional 2 2 2 1 2 1 Operational Risk
Risiko Hukum 1 2 1 1 2 1 Legal Risk
Risiko Reputasi 1 2 1 1 2 1 Reputational Risk
Risiko Stratejik 1 2 1 1 2 1 Strategic Risk
Risiko Kepatuhan 1 2 1 1 2 1 Compliance Risk
Peringkat Profil
1 2 1 1 2 1 Risk Profile Rating
Risiko
Profil Risiko Bank Mandiri Taspen secara Individu posisi 31 Bank Mandiri Taspen’s Individual Risk Profile as of December
Desember 2024 menunjukkan peringkat risiko “1”. Penilaian 31, 2024 shows a risk rating of “1”. This assessment reflects
tersebut mencerminkan bahwa risiko-risiko yang dihadapi Bank that the risks faced by Bank Mandiri Taspen individually can be
Mandiri Taspen secara individu mampu dikelola dengan sangat managed very well so that they can support the Bank’s business
baik sehingga dapat mendukung pengembangan bisnis Bank development safely and sustainably. The Inherent Risk and KPMR
dengan aman dan berkelanjutan. Peringkat risiko Inheren dan ratings are stable compared to the previous period, thus overall
KPMR stabil dibandingkan periode sebelumnya, dengan demikian the composite rating of Bank Mandiri Taspen’s risk profile is stable
secara keseluruhan peringkat komposit profil risiko Bank Mandiri when compared to the position of June 30, 2024.
Taspen stabil jika dibandingkan dengan posisi 30 Juni 2024.
Evaluasi Pelaksanaan Manajemen Risiko Evaluation of Risk Management
Implementation
Bank Mandiri Taspen secara periodil melakukan evaluasi atas Bank Mandiri Taspen always evaluates the effectiveness of risk
efektivitas sistem manajemen risiko. Evaluasi meliputi penyesuaian management system. The evaluation includes strategy adjustment
strategi dan kerangka risiko sebagai bagian dari manajamen risiko, and risk framework as the part of risk management, addequate
kecukupan sistem informasi manajemen risiko serta kecukupan risk management system information, addequate identification
proses identifikasi, pengukuran, pemantauan dan pengendalian process, measurement, monitoring, and risk control.
risiko.
Bank melakukan evaluasi tahunan terhadap sistem manajemen The Bank performs annual evaluation on applicable risk
risiko yang telah dijalan. Selama tahun 2024, Hasil evaluasi atas management system. During 2024, the result of evaluation on
pelaksanaan manajemen risiko di Bank Mandiri Taspen telah telah risk management implementation in Bank Mandiri Taspen has
memadai. sufficient enough.
Pernyataan Direksi dan/atau Dewan Komisaris Statement of The Board of Directors and/ or The
Atau Komite Audit Atas Kecukupan Sistem Board of Commissioners or Audit Committee on
Manajemen Risiko The Adequacy of The Risk Management System
Dewan Komisaris dan Direksi bertanggung jawab atas penerapan The Board of Commissioners and the Board of Directors were
manajemen risiko di Bank Mandiri Taspen. Pengawasan Aktif Dewan responsible for the implementation of risk management at Bank
Komisaris Bank Mandiri Taspen tercermin dari persetujuan atas Mandiri Taspen. Active Supervision of the Board of Commissioners
Kebijakan Manajemen Risiko yang disusun oleh Direksi, serta evaluasi of Bank Mandiri Taspen was reflected in the approval of the
pelaksanaan kebijakan manajemen risiko melalui forum rapat Direksi Risk Management Policy drawn up by the Board of Directors, as
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dan Komisaris secara berkala, dalam pelaksanaannya pengawasan well as evaluation of the implementation of risk management
aktif Dewan Komisaris didukung oleh Komite Pemantau Risiko. policies through periodic Board of Directors and Commissioners
meeting forums, in which the active supervision of the Board of
Commissioners was supported by the Risk Monitoring Committee.
Pengawasan aktif Direksi Bank Mandiri Taspen antara lain The active supervision of the Board of Directors of Bank Mandiri
dilaksanakan melalui penyusunan, penerapan dan evaluasi Taspen was carried out through the preparation, implementation
atas kebijakan dan prosedur manajemen risiko. Pelaksanaan and evaluation of risk management policies and procedures. Active
pengawasan aktif juga dilakukan melalui forum rapat Direksi dan supervision was also carried out through the Board of Directors
Komite Manajemen Risiko (KMR), Komite Kebijakan Perkreditan and Risk Management Committee (KMR) meeting forums, Credit
(KKP) dan Asset Liability Committee (ALCO). Policy Division and Asset and Liability Division (ALCO).
Berdasarkan hasil evaluasi atas sistem manajemen risiko pada Based on the results of the evaluation of the risk management
tahun 2024, Dewan Komisaris dan Direksi menilai bahwa system in 2024, the Board of Commissioners and Directors
kecukupan sistem manajemen risiko telah berjalan memadai. assessed that the risk management system was adequate.
Fungsi Kepatuhan Compliance Function
Fungsi Kepatuhan Bank Mandiri Taspen dibentuk sebagai serangkaian The Compliance Function at Bank Mandiri Taspen is established as
Tindakan atau Langkah-langkah yang bersifat preventif untuk a series of preventive actions and measures designed to ensure that
memastikan bahwa kebijakan, ketentuan, sistem, dan prosedur, the Bank’s policies, regulations, systems, procedures, and business
serta kegiatan usaha yang dilakukan oleh Bank telah sesuai dengan activities are in full alignment with prevailing laws and regulations.
ketentuan dan peraturan perundang-undangan yang berlaku, serta It also aims to ensure the Bank’s adherence to commitments made
memastikan kepatuhan Bank terhadap komitmen yang dibuat Bank to regulators and/or other authorized supervisory bodies.
kepada Regulator dan/atau otoritas pengawas lain yang berwenang.
Seiring perkembangan dan cakupan bisnis Bank Mandiri yang In line with the expansion of Bank Mandiri’s business and the
semakin besar serta pesatnya kemajuan teknologi, merupakan rapid advancement of technology, managing compliance risk
tantangan untuk mewaspadai risiko kepatuhan. Untuk itu has become increasingly challenging. Preventive measures are
diperlukan suatu tindakan pencegahan untuk meminimalisir therefore essential to minimize violations of both internal policies
terjadinya pelanggaran atas peraturan internal maupun peraturan and applicable legal regulations.
perundangundangan yang berlaku.
Saat ini, semua transaksi yang dilakukan Bank Mandiri Taspen Currently, all transactions at Bank Mandiri Taspen are shifting
mengarah berbasis teknologi, hal ini menuntut Bank bergerak towards technology-based systems, requiring the Bank to move
cepat dan maju berkolaborasi untuk meningkatkan sistem dan swiftly and proactively in enhancing its systems and strategies
strategi sehingga dapat memenuhi kebutuhan masyarakat. to meet public needs. Effective and timely compliance risk
Pengelolaan risiko kepatuhan yang baik dan tepat waktu serta management, aligned with the implementation of current risk
sejalan dengan penerapan manajemen risiko terkini, diharapkan management practices, is expected to mitigate potential risk
dapat meminimalisir dampak risiko sedini mungkin. Untuk impacts as early as possible. To manage these risk exposures, a
menghadapi eksposur risiko tersebut, diperlukan penerapan robust compliance function is essential to reduce the likelihood of
fungsi kepatuhan untuk meminimalisir timbulnya pelanggaran violations that could result in losses to the Bank.
yang dapat menyebabkan kerugian bagi Perseroan.
Dalam menerapkan fungsi kepatuhan, Bank Mandiri Taspen In implementing the compliance function, Bank Mandiri Taspen
mengacu pada Peraturan OJK No. 46/POJK.03/2017 tentang refers to OJK Regulation No. 46/POJK.03/2017 concerning
Pelaksanaan Fungsi Kepatuhan Bank Umum. Saat ini, Bank the Implementation of Compliance Functions for Commercial
telah memiliki kebijakan dan standar prosedur kepatuhan yang Banks. Currently, the Bank has a compliance policy and standard
menjabarkan tugas dan tanggung jawab Satuan Kerja Kepatuhan procedure that outlines the duties and responsibilities of the
(SKK) dalam menjalankan fungsi kepatuhan. Compliance Unit (SKK) in carrying out the compliance function.
Struktur Organisasi Organizational structure
Dalam pelaksanaan kepatuhan, Bank memiliki Direktur yang In implementing compliance, the Bank has a Director who oversees
membawahkan fungsi kepatuhan dan membentuk Divisi the compliance function and establishes the Compliance Division
Kepatuhan sebagai pelaksana fungsi kepatuhan. Selain hal as the executor of the compliance function. In addition to this,
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tersebut, Dewan Komisaris juga terlibat melakukan pengawasan the Board of Commissioners is also involved in active supervision
aktif terhadap pelaksanaan kepatuhan bank. Adapun struktur of the implementation of bank compliance. The organizational
organisasi satuan kerja kepatuhan sebagaimana Surat Keputusan structure of the compliance work unit is as stated in the Decree of
Direksi No. KP.DIR/221/XII/2022 tanggal 23 Desember 2022, the Board of Directors No. KP.DIR/221/XII/2022 dated December
sebagai berikut: 23, 2022, as follows:
Compliance & Control
Compliance
Support Regulatory &
APU PPT Business & IT Regulation Policy & Procedure
Governance
Bussiness
Financial Crime Governance, UPG
Compliance Business Policy
Transaction Analyst & MIS
Regulatory
System & Reporting IT Compliance Support Compliance
Support Policy
AML-CFT Regulatory Regulatory
Pelaksana / Implementer Pelaksana / Implementer Pelaksana / Implementer Pelaksana / Implementer
Pengawasan Direksi dan Dewan Komisaris Mengacu pada Supervision of the Board of Directors and Board of Commissioners
kewajiban pemenuhan POJK no. 46/POJK.03/2017 tentang Referring to the obligation to fulfill OJK Regulation no. 46/
Pelaksanaan Fungsi Kepatuhan Bank Umum, Direksi wajib POJK.03/2017 concerning the Implementation of the Compliance
menumbuhkan dan mewujudkan terlaksananya Budaya Kepatuhan Function for Commercial Banks, the Board of Directors is required
pada semua tingkatan organisasi dan kegiatan usaha Bank serta to foster and realize the implementation of a Compliance Culture
wajib memastikan terlaksananya Fungsi Kepatuhan Bank. at all levels of the organization and business activities of the
Bank and is required to ensure the implementation of the Bank’s
Compliance Function.
Terkait hal tersebut, guna memastikan terlaksananya Fungsi In this regard, in order to ensure the implementation of the
Kepatuhan, Direksi senantiasa melakukan pengawasan terhadap Compliance Function, the Board of Directors always supervises the
pelaksanaan Fungsi Kepatuhan yang antara lain dilakukan melalui implementation of the Compliance Function carried out through
mekanisme sebagai berikut: the following mechanisms:
- Laporan pelaksanaan tugas dan tanggung jawab Unit - Report on implementation of duties and responsibilities of the
Kepatuhan kepada Direktur Kepatuhan (bulanan). Compliance Unit to the Director of Compliance (monthly).
- Laporan pelaksanaan tugas dan tanggung jawab Direktur - Report on the implementation of the duties and responsibilities
Kepatuhan kepada Direktur Utama dengan tembusan kepada of the Compliance Director to the Main Director with a copy
Dewan Komisaris (triwulanan). to the Board of Commissioners (quarterly).
- Laporan hasil pemantauan terhadap risiko kepatuhan kepada - Report on the results of monitoring of compliance risk to the
Dewan Direksi pada Rapat Direksi dan kepada Dewan Board of Directors at the Board of Directors’ Meeting and
Komisaris pada forum pertemuan Dewan Direksi dengan to the Board of Commissioners at the meeting forum of the
Dewan Komisaris serta pada Komite Audit secara berkala. Board of Directors with the Board of Commissioners as well as
to the Audit Committee on a regular basis.
Di samping itu, Direksi telah menyetujui Kebijakan dan In addition, the Board of Directors has approved the Compliance
Prosedur Kepatuhan yang merupakan infrastruktur dasar dalam Policy and Procedure which is the basic infrastructure in implementing
pelaksanaan tata kelola Fungsi Kepatuhan yang akan digunakan the governance of the Compliance Function which will be used as a
sebagai pedoman dalam penerapan Fungsi Kepatuhan Bank. guide in implementing the Bank’s Compliance Function.
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Sebagai pemenuhan terhadap POJK No. 46/POJK.03/2017 As compliance with OJK Regulation No. 46/POJK.03/2017
tentang Pelaksanaan Fungsi Kepatuhan Bank Umum, Dewan concerning the Implementation of the Compliance Function for
Komisaris telah melakukan evaluasi terhadap pelaksanaan Fungsi Commercial Banks, the Board of Commissioners has evaluated the
Kepatuhan Bank yang dilaksanakan minimal 2 (dua) kali dalam implementation of the Bank’s Compliance Function carried out at
satu tahun (semesteran). least 2 (two) times in one year (semester).
Direktur yang Membawahkan Fungsi Kepatuhan Director in charge of the Compliance Function
Direktur yang membawahkan fungsi kepatuhan saat ini The current director in charge of the compliance function was
adalah Bpk. Judhi Budi Wirjanto selaku Direktur Compliance Mr. Judhi Budi Wirjanto as Director of Compliance & Control. The
& Control. Pengangkatan dan pelaksanaan tugas Direktur appointment and implementation of the duties of the Director in
yang membawahkan fungsi kepatuhan tersebut dilaksanakan charge of the compliance function was carried out based on the
berdasarkan ketentuan yang berlaku, khususnya ketentuan applicable provisions, in particular the provisions concerning the
mengenai Pelaksanaan Fungsi Kepatuhan, Ketentuan Umum, Implementation of the Compliance Function, General Provisions,
Ketentuan Uji Kemampuan dan Kepatutan (Fit and Proper Test). Provisions for Fit and Proper Test.
Satuan Kerja Kepatuhan (SKK) Compliance Work Unit (SKK)
Satuan kerja yang melaksanakan fungsi kepatuhan dilaksanakan The work unit that carried out the compliance function was carried
oleh Divisi Kepatuhan. Divisi Kepatuhan merupakan satuan kerja out by the Compliance Division. The Compliance Division was an
yang independen dan bertanggung jawab secara langsung kepada independent work unit and is directly responsible to the Director
Direktur yang membawahkan fungsi kepatuhan. Selain itu, Divisi in charge of the compliance function. In addition, the Compliance
Kepatuhan juga ditetapkan sebagai Satuan Kerja Kepatuhan Division was also designated as an Integrated Compliance Work Unit.
Terintegrasi.
Satuan Kerja Kepatuhan Terintegrasi (SKKT) Integrated Compliance Work Unit (SKKT)
Dalam rangka pelaksanaan Peraturan OJK No. 18/POJK.03/2014 In the context of implementing OJK Regulation No. 18/
tentang Penerapan Tata Kelola Terintegrasi bagi Konglomerasi POJK.03/2014 concerning the Implementation of Integrated
Keuangan, Divisi Kepatuhan selaku Satuan Kerja Kepatuhan Governance for Financial Conglomerates, the Compliance Division
Terintegrasi (SKKT) BNI telah melakukan tugas memantau dan as the BNI Integrated Compliance Work Unit (SKKT) has carried
mengevaluasi penerapan fungsi kepatuhan di masing-masing out the task of monitoring and evaluating the implementation of
Perusahaan Anak, yaitu: the compliance function in each Subsidiary Company, namely:
1. Memastikan penerapan fungsi kepatuhan dan penerapan 1. Ensuring the implementation of the compliance function and
Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme implementation of Anti Money Laundering and Counter-
(APU dan PPT); Terrorism Financing (AML-CFT);
2. Menyelaraskan metodologi Pengelolaan Risiko Kepatuhan 2. Aligning the Compliance Risk Management methodology
termasuk Pelaksanaan ketentuan APU dan PPT; including the Implementation of AML and CFT provisions;
3. Mengintegrasikan dan menyelaraskan kebijakan dan prosedur 3. Integrate and align compliance function policies and
fungsi kepatuhan, termasuk kebijakan dan prosedur APU dan procedures, including AML and CFT policies and procedures;
PPT;
4. Memastikan kepatuhan Perusahaan Anak atas pelaksanaan 4. Ensuring the Subsidiary’s compliance with the implementation
kewajiban pelaporan internal dan eksternal. of internal and external reporting obligations.
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Profil Kepala Fungsi Kepatuhan Head of Compliance Function Profile
Sisi Rahmina
Division Head Compliance
Head of Compliance Division
Warga negara Indonesia
Domisili / Domicile:
Indonesian citizens
Jakarta, Indonesia
Lahir di Bogor pada tahun 1978. Usia 46 tahun Per Desember 2024.
Born in Bogor in 1978. Age 46 years as of December 2024.
Riwayat Pendidikan Educational Background
• Sarjana Akuntansi dari Universitas Trisakti (2000) • Bachelor of Accounting from Trisakti University (2000).
• Master of Business Administration dari Universitas Gadjah Mada (2008) • Master of Business Administration from Gajah Mada University (2008).
Pengalaman Kerja Work Experience
• Assistant Manager Medan Balai Kota (2001-2003) • Assistant Manager Medan City Hall (2001-2003)
• AML-CFT Analist, Compliance & AML-CFT Group (2003-2009) • AML-CFT Analyst, Compliance & AML-CFT Group (2003-2009)
• Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT • Lead of Compliance Methodology & Regulatory, Compliance & AML-CFT
Group (2009-2013) Group (2009-2013)
• Head of Compliance & Operational Risk Unit, Risk Management (2013-2016) • Head of Compliance & Operational Risk Unit, Risk Management (2013-
2016)
• Head of Compliance Methodology & Regulatory, Compliance & AML – • Head of Compliance Methodology & Regulatory, Compliance & AML –
CFT Group (2016 – 2020) CFT Group (2016 – 2020)
• Senior Compliance Officer Wholesale Banking (2020 - 2024) • Senior Compliance Officer Wholesale Banking (2020 - 2024)
• Division Head Compliance (2024-sekarang) • Head Compliance Division (2024-present)
Dasar Hukum Pengangkatan Legal Basis of Appointment
Menjabat sebagai Division Head Compliance sejak 12 Januari 2024 Served as Head of Compliance Division since January 12, 2024 based on
berdasarkan Surat Keputusan No. DIR.UTM/001/I/2024 tanggal 02 Januari Decree No. DIR.UTM/001/I/2024 dated January 2, 2024 and Minutes of
2024 dan Berita Acara Serah Terima Jabatan No. CMC.CPL/001/2024 Handover of Position No. CMC.CPL/001/2024 dated January 12, 2024.
tanggal 12 Januari 2024.
Tugas dan Tanggung Jawab Fungsi Kepatuhan Duty and Responsibility of Compliance Function
Pelaksanaan fungsi kepatuhan sesuai POJK No. 46/POJK.03/2017 Implementation of the compliance function in accordance with
merupakan serangkaian tindakan atau langkah-langkah yang OJK Regulation No. 46/POJK.03/2017 is a series of actions or steps
bersifat preventif (ex-ante) untuk memastikan bahwa kebijakan, that are preventive (ex-ante) in nature to ensure that policies,
ketentuan, sistem, dan prosedur, serta kegiatan usaha yang provisions, systems and procedures, as well as business activities
dilakukan oleh Bank telah sesuai dengan ketentuan Otoritas Jasa carried out by the Bank are in accordance with the provisions
Keuangan dan ketentuan peraturan perundang-undangan, serta of the Financial Services Authority and the provisions laws and
memastikan kepatuhan Bank terhadap komitmen yang dibuat regulations, as well as ensuring the Bank’s compliance with the
oleh Bank kepada Otoritas Jasa Keuangan dan/atau otoritas commitments made by the Bank to the Financial Services Authority
pengawas lain yang berwenang. and/or other authorized supervisory authorities.
Sasaran Jajaran Kepatuhan dalam menjalankan Fungsi Kepatuhan The Compliance Team’s goal in carrying out the Compliance
adalah secara proaktif menjaga Bank agar selalu mematuhi peraturan Function is to proactively ensure that the Bank always complies
perundang-undangan dan ketentuan yang berlaku serta menerapkan with applicable laws and regulations and applies the precautionary
prinsip kehati-hatian. SKK Kantor Pusat, melaksanakan tugas-tugas principle. SKK Head Office, performs the duties of the Compliance
Fungsi Kepatuhan (compliance assurance services) dalam bentuk: Function (compliance assurance services) in the form of:
1. Supervisory, yaitu melakukan supervisi secara ex-ante 1. Supervisory, namely conducting ex-ante supervision of
terhadap proses kegiatan (pelayanan nasabah, pengambilan activity processes (customer service, decision making) to all
keputusan) kepada seluruh Unit Kerja. Work Units.
2. Examination, yaitu melakukan review atas kebijakan/ 2. Examination, which is to review external and internal policies/
peraturan eksternal dan internal maupun prosedur kerja agar regulations and work procedures to support business progress
menunjang kemajuan bisnis dan tetap berpedoman pada and remain guided by prudential principles and regulations.
prinsip kehati-hatian serta regulasi.
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3. Consultation, yaitu memberikan pertimbangan/compliance 3. Consultation, namely providing consideration/compliance
opinion dalam kaitannya dengan regulasi, proses kegiatan opinion concerning regulations, activity processes, and
dan prinsip kehati-hatian kepada seluruh Unit Kerja. prudential principles to all Work Units.
4. Regulatory, yaitu melakukan penyediaan, pengkajian, 4. Regulatory, namely providing, reviewing, socializing the
sosialisasi atas peraturan perundang-undangan dan prevailing laws and regulations and providing aids to facilitate
ketentuan yang berlaku serta penyediaan alat bantu dengan the Bank’s ranks in complying with them.
tujuan memudahkan jajaran Bank dalam mematuhinya.
Pengembangan Kompetensi Fungsi Kepatuhan Competency Development of Compliance
Function
Nama Pegawai
No Materi Material
Employee Name
1 Komando Dewantara Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the World
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Sosialisasi Pelaporan Penilaian Sendiri (Self Assessment) Socialization of Self-Assessment Reporting through
melalui Sistem Informasi Pelaporan Edukasi dan the Consumer Protection and Education Reporting
Perlindungan Konsumen (SiPEDULI) Information System (SiPEDULI)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 5 BSMR Level 5
BSMR Jenjang 5 BSMR Level 5
2 Liliek Krisnawati RAKOR 2024 RAKOR 2024
Program Mentoring Berbasis Risiko Tindak Pidana Risk-Based Mentoring Program on Money
Pencucian Uang (TPPU) dan Tindak Pendanaan Laundering (ML) and Terrorism Financing (TF)
Terorisme (TPPT) yang Berasal Dari Tindak Pidana Originating from Human Trafficking and Financial
Perdagangan Orang dan Pada Teknologi Finansial Technology Crimes in 2024
Tahun 2024
Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the
World
Coaching Penyusunan Dokumen penilaian risiko Coaching for the Preparation of Risk Assessment
TPPU, TPPT, dan/atau PPSPM Secara Individual Documents for TPPU, TPPT, and/or PPSPM
(Individual Risk Assessment/IRA) oleh PJK Individually (Individual Risk Assessment/IRA) by
PJK
Penyusunan IRA Preparation of IRA
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Optimalisasi Peran IndustriKeuangan Guna Pencegahan Optimizing the Role of the Financial Industry in
Green Financial Crime & Tindak Pidana Asal Lainnya Preventing Green Financial Crime and Other Predicate
Crimes
Sosialisasi Pelaporan Penilaian Sendiri (Self Assessment) Socialization of Self-Assessment Reporting through
melalui Sistem Informasi Pelaporan Edukasi dan the Consumer Protection and Education Reporting
Perlindungan Konsumen (SiPEDULI) Information System (SiPEDULI)
Penanganan Kejahatan Siber termasuk Perjudian Daring Cybercrime Handling Including Online Gambling as
sebagai Tindak Pidana Asal Tindak Pidana Pencucian Predicate Offenses of Money Laundering
Uang
Keluarga, Mata Hati, meraih Prestasi untuk Kewaspadaan Family, Heart of the Matter, Achieving Excellence in
Fraud & Pelanggaran Conduct of Gratifikasi, Judol, & Fraud and Conduct Violation Awareness: Gratification,
Perbuatan Asusila Online Gambling, and Immoral Behavior
Fundamental Analisis Anti Pencucian Uang - Identifikasi Fundamentals of Anti-Money Laundering Analysis –
Transaksi Scam Pelaku Penipuan Identifying Scam Transactions by Fraud Perpetrators
Green Financial Crime dengan tema “Optimizing Green Financial Crime dengan tema “Optimizing
Collaboration in Mitigating and Eradicating Green Collaboration in Mitigating and Eradicating Green
Financial Crime in Indonesia Toward Indonesia Emas Financial Crime in Indonesia Toward Indonesia Emas
2045 2045
Hasil Penilaian Indeks Efektivitas Kinerja PPATK Tahun PPATK Effectiveness Index Assessment Results for 2024
2024
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
3 Hartono Mantowijono BSMR Jenjang 5 BSMR Level 5
Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the
World
PT Bank Mandiri Taspen
602
Laporan Tahunan 2024
Page 605
Tata Kelola Perusahaan
Corporate Governance
Nama Pegawai
No Materi Material
Employee Name
Sertifikasi Manajemen Risko Jenjang 5 Risk Management Certification Level 5
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Sosialisasi Pelaporan Penilaian Sendiri (Self Assessment) Socialization of Self-Assessment Reporting through
melalui Sistem Informasi Pelaporan Edukasi dan the Consumer Protection and Education Reporting
Perlindungan Konsumen (SiPEDULI) Information System (SiPEDULI)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
4 Stevanie Umardi Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the World
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
5 Kukuh Setiawan Crafting & Delivering Powerfull Presentations Crafting & Delivering Powerfull Presentations
6 Bayu Mahendra Arapenta ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
Sinulingga ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
BSMR Jenjang 4 BSMR Level 4
BSMR Jenjang 4 BSMR Level 4
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
7 Yulia Karina ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
8 Patrick Armando Tambunan Crafting & Delivering Powerfull Presentations Crafting & Delivering Powerfull Presentations
Teknik Penyusunan Individual Risk Assessment Technique for Preparing Individual Risk Assessment
(IRA) (IRA)
Coaching Penyusunan Dokumen penilaian risiko Coaching for the Preparation of Risk Assessment
TPPU, TPPT, dan/atau PPSPM Secara Individual Documents for TPPU, TPPT, and/or PPSPM
(Individual Risk Assessment/IRA) oleh PJK Individually (Individual Risk Assessment/IRA) by
PJK
Penyusunan IRA Preparation of IRA
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
BSMR Jenjang 4 BSMR Level 4
Fundamental Analisis Anti Pencucian Uang - Fundamental Analysis of Anti-Money Laundering –
Identifikasi Transaksi Scam Pelaku Penipuan Identification of Scam Transactions by Fraud Perpetrators
BSMR Jenjang 4 BSMR Level 4
Pelatihan AI & Chat GPT AI & Chat GPT Training
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
9 Putu Febiola Dewi Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the World
Crafting & Delivering Powerfull Presentations Crafting & Delivering Powerfull Presentations
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
PT Bank Mandiri Taspen
603
2024 Annual Report
Page 606
Nama Pegawai
No Materi Material
Employee Name
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Pengkinian Manajemen Risiko Jenjang 4 (LSPP) Risk Management Update Level 4 (LSPP)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
10 Ibrahim Irvan Implementation of Personal Data Protection in Banking Implementation of Personal Data Protection in Banking
Industry: Bagaimana PDP mengubah dunia Industry: How PDP is Transforming the World
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Pengkinian Manajemen Risiko Jenjang 4 (LSPP) Risk Management Update Level 4 (LSPP)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
11 Made Krisna Arta ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
Anggarkusuma
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
BSMR Jenjang 5 BSMR Level 5
BSMR Jenjang 5 BSMR Level 5
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
12 Ira Perdanawati Program Mentoring Berbasis Risiko Tindak Pidana Risk-Based Mentoring Program for Money
Pencucian Uang (TPPU) dan Tindak Pendanaan Laundering (TPPU) and Terrorism Financing (TPPT)
Terorisme (TPPT) yang Berasal Dari Tindak Pidana Originating from Human Trafficking and Financial
Perdagangan Orang dan Pada Teknologi Finansial Technology in 2024
Tahun 2024
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Penanganan Kejahatan Siber termasuk Perjudian Daring Handling Cybercrime, Including Online Gambling, as a
sebagai Tindak Pidana Asal Tindak Pidana Pencucian Predicate Offense for Money Laundering
Uang
Fundamental Analisis Anti Pencucian Uang - Fundamental Analysis of Anti-Money Laundering –
Identifikasi Transaksi Scam Pelaku Penipuan Identification of Scam Transactions by Fraud Perpetrators
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
13 Fx Rudolf Sitanggang RAKOR 2024 RAKOR 2024
BSMR JENJANG 4 BSMR LEVEL 4
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Sosialisasi Pelaporan Penilaian Sendiri (Self Assessment) Socialization of Self-Assessment Reporting through
melalui Sistem Informasi Pelaporan Edukasi dan the Consumer Protection and Education Reporting
Perlindungan Konsumen (SiPEDULI) Information System (SiPEDULI)
BSMR Jenjang 4 BSMR Level 4
Fundamental Analisis Anti Pencucian Uang - Fundamental Analysis of Anti-Money Laundering –
Identifikasi Transaksi Scam Pelaku Penipuan Identification of Scam Transactions by Fraud Perpetrators
BSMR Jenjang 4 BSMR Level 4
Hasil Penilaian Indeks Efektivitas Kinerja PPATK Tahun Results of the 2024 Performance Effectiveness Index
2024 Assessment by the PPATK
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
14 Diaz Priatna SPPUR SPPUR
SPPUR SPPUR
Sertifikasi Manajemen Risko Jenjang 5 Risk Management Certification Level 5
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Sertifikasi Manajemen Risko Jenjang 5 Risk Management Certification Level 5
PT Bank Mandiri Taspen
604
Laporan Tahunan 2024
Page 607
Tata Kelola Perusahaan
Corporate Governance
Nama Pegawai
No Materi Material
Employee Name
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
15 Nurma Gupitasari Implementation of Personal Data Protection in Implementation of Personal Data Protection in
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the World
Crafting & Delivering Powerfull Presentations Crafting & Delivering Powerfull Presentations
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
SPPUR SPPUR
SPPUR SPPUR
Pengkinian Manajemen Risiko Jenjang 4 (LSPP) Risk Management Update Level 4 (LSPP)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
17 Fitri Sagita Angelina SPPUR SPPUR
SPPUR SPPUR
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Pengkinian Manajemen Risiko Jenjang 4 (LSPP) Risk Management Update Level 4 (LSPP)
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
18 Syarif Implementation of Personal Data Protection in Implementation of Personal Data Protection in the
Banking Industry: Bagaimana PDP mengubah dunia Banking Industry: How PDP is Transforming the World
SPPUR SPPUR
SPPUR SPPUR
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
FLOOR WARDEN FLOOR WARDEN
FIRST AID (Pertolongan Pertama Pada Kecelakaan /P3K) FIRST AID (Initial Emergency Response to Accidents / P3K
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
19 Carlo SPPUR SPPUR
SPPUR SPPUR
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
20 Johan Susanto Tarihoran Teknik Penyusunan Individual Risk Assessment Technique for Preparing Individual Risk Assessment
(IRA) (IRA)
Coaching Penyusunan Dokumen penilaian risiko Coaching for the Preparation of Risk Assessment
TPPU, TPPT, dan/atau PPSPM Secara Individual Documents for TPPU, TPPT, and/or PPSPM
(Individual Risk Assessment/IRA) oleh PJK Individually (Individual Risk Assessment/IRA) by
PJK
ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
Penanganan Kejahatan Siber termasuk Perjudian Daring Handling of Cybercrime Including Online Gambling as a
sebagai Tindak Pidana Asal Tindak Pidana Pencucian Predicate Offense of Money Laundering
Uang
Fundamental Analisis Anti Pencucian Uang - Fundamental Analysis of Anti-Money Laundering –
Identifikasi Transaksi Scam Pelaku Penipuan Identification of Scam Transactions by Fraud Perpetrators
PT Bank Mandiri Taspen
605
2024 Annual Report
Page 608
Nama Pegawai
No Materi Material
Employee Name
Green Financial Crime dengan tema “Optimizing Green Financial Crime with the Theme: “Optimizing
Collaboration in Mitigating and Eradicating Green Collaboration in Mitigating and Eradicating Green
Financial Crime in Indonesia Toward Indonesia Emas Financial Crime in Indonesia Toward Golden Indonesia
2045 2045”
Hasil Penilaian Indeks Efektivitas Kinerja PPATK Tahun Results of the 2024 Performance Effectiveness Index
2024 Assessment by PPATK
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
21 Sisi Rahmina ISO 9001:2015 - Quality Mangement System ISO 9001:2015 - Quality Mangement System
ISO 37001:2016 - Anti Bribery Management System ISO 37001:2016 - Anti Bribery Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
ISO 37301:2021 - Compliance Management System ISO 37301:2021 - Compliance Management System
SESPI Bank SESPI Bank
BSMR Jenjang 6 BSMR Level 6
BSMR Jenjang 6 BSMR Level 6
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
22 M. Habibulloh BSMR Jenjang 4 BSMR Level 4
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
SPPUR SPPUR
SPPUR SPPUR
23 Raisah Amalia BSMR Jenjang 4 BSMR Level 4
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
24 Shekina Glory Sebayang BSMR Jenjang 4 BSMR Level 4
Pelatihan AI & Chat GPT AI & Chat GPT Training
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
SPPUR SPPUR
SPPUR SPPUR
25 Faiz Lazuardi Zein BSMR Jenjang 4 BSMR Level 4
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
SPPUR SPPUR
SPPUR SPPUR
26 Ignatia Ardhanareswari BSMR Jenjang 4 BSMR Level 4
Anindyaguna Pascha
RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
SPPUR SPPUR
SPPUR SPPUR
27 Andreas Noviandika RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 4 BSMR Level 4
BSMR Jenjang 4 BSMR Level 4
28 Mumu Mukhaemin
29 Ajeng Rahayu Cahyani RoPA & DPIA (PDP) RoPA & DPIA (PDP)
BSMR Jenjang 5 BSMR Level 5
BSMR Jenjang 5 BSMR Level 5
PT Bank Mandiri Taspen
606
Laporan Tahunan 2024
Page 609
Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan Program Kerja Fungsi Kepatuhan Implementation of the Compliance Function
Work Program
1. Pemenuhan Kebijakan, Ketentuan, Sistem dan Prosedur 1. Fulfillment of Internal Policies, Provisions, Systems, and
Internal senantiasa sesuai dengan peraturan perundang- Procedures in Accordance with Applicable Laws and
undangan yang berlaku, baik yang diterbitkan oleh Regulations Issued by the Government, the Financial Services
Pemerintah, Otoritas Jasa Keuangan, maupun Otoritas lainnya Authority (OJK), or Other Relevant Authorities
a. Memantau perkembangan regulasi untuk menjadi dasar a. Monitoring regulatory developments as the basis for
penyusunan atau revisi ketentuan internal formulating or revising internal provisions
— Melakukan pengecekan website setiap hari — Conducting daily website checks
— Pembuatan materi dan sosialisasi untuk disampaikan — Preparing materials and socializing updates through
dalam Compliance Lab Compliance Lab sessions
— Membuat kajian/review atas regulasi terbaru dan/ — Conducting studies/reviews of the latest regulations
atau yang berdampak bagi Bank and/or those with potential impact on the Bank
— Monitoring penyesuaian ketentuan internal dengan — Monitoring internal policy adjustments by respective
regulator oleh owner berdasarkan compliance lab owners in accordance with regulatory changes
— Menginformasikan kepada Manajemen untuk discussed in the Compliance Lab
mendapat persetujuan atas penyesuaian perubahan — Informing Management to obtain approval for
ketentuan necessary amendments to internal policies
b. Melakukan review atas rancangan kebijakan/prosedur/ b. Reviewing drafts of policies/procedures/technical
petunjuk teknis dan manual produk agar sejalan dengan guidelines and product manuals to ensure alignment with
ketentuan dan peraturan perundang-undangan yang prevailing laws and regulations, and adherence to the
berlaku serta berlandaskan prinsip kehati-hatian. principle of prudence
— Melaksanakan fungsi reviewer atas permohonan — Performing the review function on draft requests for
review rancangan Kebijakan/ SP/PT/MP dengan Policies/SP/PT/MP within a maximum SLA of 5 working
SLA maksimal 5 Hari Kerja sejak dokumen lengkap days after complete documentation is received from
diterima dari Divisi Owner. the Owner division
— Menyampaikan hasil review kepada Unit Kerja — Providing review results to the requesting work unit,
Pemohon terkait tidak substansial/substansial (beserta including whether the changes are substantial/non-
review konten) substantial (along with content review)
c. Menerbitkan ketentuan internal untuk menjadi pedoman, c. Issuing internal provisions to serve as guidelines,
panduan dan aturan yang harus dipatuhi dalam kegiatan references, and rules to be followed in the Bank’s business
usaha bank. operations
— Menyusun draft SP PKP dan SP PAB — Drafting internal provisions for Compliance Policy
Standards (SP PKP) and Anti-Bribery Policy Standards
(SP PAB)
— Melakukan review meeting atas SP PKP dan SP PAB — Conducting review meetings for SP PKP and SP PAB
— Finalisasi SP PKP dan SP PAB dan diupload ke e-hukum — Finalizing SP PKP and SP PAB and uploading them to
the e-hukum platform
— Membuat kajian/ review atas regulasi terbaru yang — Preparing studies/reviews of newly issued regulations
berdampak bagi Bank that impact the Bank
d. Membuat kajian dan resume terhadap ketentuan yang d. Preparing analyses and summaries of regulatory provisions
dikeluarkan regulator dan melakukan sosialisasi ke issued by regulators and conducting socialization to
unit-unit kerja terkait melalui program Compliance relevant work units through the Compliance Laboratory
Laboratorium (Compliance Lab). (Compliance Lab) program
— Menyusun materi sosialisasi/kajian dan melakukan — Preparing socialization/study materials and
Compliance Lab atas dampak dari adanya regulasi conducting Compliance Lab sessions on the impact
baru kepada Unit Kerja terkait of new regulations for the relevant units
— Membuat dan menyampaikan form tindaklanjut — Creating and submitting follow-up forms to relevant
kepada Unit Kerja terkait atas dampak regulasi baru work units regarding the impact of new regulations
terhadap ketentuan internal on internal policies
— Monitoring implementasi penyesuaian ketentuan — Monitoring the implementation of internal policy
regulator dengan ketentuan internal adjustments in line with regulatory requirements
2 Mengelola Risiko Kepatuhan yang dihadapi oleh Bank 2. Managing Compliance Risk Faced by the Bank
a. Melaksanakan fungsi advisory terkait penerapan a. Carrying out the advisory function regarding the
peraturan yang berlaku melalui pemberian saran/ implementation of applicable regulations by providing
tanggapan atas inisiatif aktifitas operasional bank. input/responses to operational initiatives of the Bank
PT Bank Mandiri Taspen
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2024 Annual Report
Page 610
— Pelaksanaan fungsi advisory terhadap permintaan — The advisory function is carried out within a SLA
saran/tanggapan dilakukan dengan SLA 5 hari kerja of 5 working days after the request and complete
setelah permohonan diterima dan dokumen lengkap documentation are received from the respective work
dari unit kerja unit
— Memberikan tanggapan dengan menghadiri — Providing responses by attending meetings as
undangan meeting yang dicantumkan dalam Minutes recorded in the Minutes of Meeting
of Meeting.
b. Melakukan onsite review ke Kantor Cabang untuk b. Conducting onsite reviews at Branch Offices for socialization,
sosialisasi, monitoring dan validasi terkait implementasi monitoring, and validation related to the implementation of
penerapan ketentuan Kepatuhan dan program APU PPT. Compliance regulations and the APU PPT program
— Melakukan sampling atas dokumen kredit yang ada — Performing sampling of credit documents at the
di kantor cabang branch
— Melakukan pengecekan terhadap pemenuhan aspek — Verifying the fulfillment of office security aspects and
keamanan kantor, kelengkapan informasi suku the completeness of interest rate information for
bunga baik deposito, tabungan, maupun suku bunga deposits, savings, and the latest LPS rates
LPS yang terbaru
— Menyusun laporan hasil Onsite Review Monitoring — Preparing reports on the results of the Onsite Review
Monitoring
— Melakukan sosialisasi kepada Kantor Cabang/Kantor — Conducting socialization with Branch/Branch Sub-
Cabang Pembantu yang dikunjungi terkait hasil review offices regarding the monitoring review results on
monitoring terhadap aspek Kepatuhan dimaksud Compliance aspects
— Melakukan sosialisasi atas penerapan APU PPT — Conducting socialization on the implementation of
dan PPPSPM ke Unit Jaringan Kantor berdasarkan APU PPT and PPPSPM programs to branch network
parameter yang telah ditetapkan units based on predefined parameters
c. Bekerjasama dengan unit kerja Risk Management dan c. Collaborating with the Risk Management and Risk
Risk Business Control atas pelaksanaan pengelolaan risiko Business Control units in managing compliance risks
kepatuhan.
— Mengidentifikasi, menyusun, dan menyampaikan — Identifying, preparing, and submitting the results of
hasil assessment RCSA terkait risiko Kepatuhan. RCSA related to Compliance risk
— Parameter risiko Kepatuhan telah terdapat pada — Compliance risk parameters are embedded in the
aplikasi ORCUS untuk mengukur risiko Kepatuhan ORCUS application to measure compliance risk in
pada unit kerja. each work unit
— Melaksanakan Forum Komunikasi dengan Divisi Risk — Conducting a Communication Forum with the Risk
Business Control 1 (satu) kali dalam sebulan. Business Control Division once per month
d. Menyediakan informasi mengenai peraturan perundangan- d. Providing up-to-date and relevant information on
undangan yang up to date dan relevan, baik internal internal and external regulations, issued by banking or
maupun ekternal, baik yang diterbitkan oleh otoritas other authorities, through the Bank’s internal network,
perbankan maupun otoritas lainnya, dalam jaringan internal accessible to all employees
bank, sehingga dapat diakses oleh seluruh karyawan.
— Menyampaikan peraturan perundang-undangan — Delivering updated regulations to the relevant work
yang terbaru kepada Unit Kerja terkait units
— Melakukan monitoring penginputan peraturan — Monitoring the entry of new regulations into the
perundang-undangan yang terbaru pada aplikasi e-hukum (electronic legal) application
e-hukum
— Ketentuan regulasi terkini telah masuk dalam aplikasi — Ensuring the latest regulatory provisions are available
internal (e-hukum) yang dapat di akses oleh seluruh in the internal application (e-hukum) no later than 14
unit kerja paling lambat H-14 hk dari ketentuan yang business days before the effective date as published
telah masuk dalam web regulator by the regulator
e. Menyelenggarakan workshop/training/ webinar Kepatuhan e. Organizing compliance and APU PPT workshops/trainings/
dan APU PPT untuk meningkatkan awareness dan webinars to enhance awareness and understanding
pemahaman seluruh karyawan terhadap penerapan, among employees regarding compliance implementation
serta risiko kepatuhan dan APU PPT dengan mengundang and associated risks
pembicara dari internal Bank atau eksternal (Bank Mandiri,
Taspen, PPATK, maupun instansi berwenang lainnya).
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Tata Kelola Perusahaan
Corporate Governance
— Menyelenggarakan workshop Kepatuhan sebanyak — Conducting Compliance workshops twice per year
2x dalam 1 (satu) tahun dengan narasumber dari with speakers from Bank Mandiri, PT Taspen, PPATK,
Bank Mandiri, PT Taspen, PPATK, LAPS-SJP, maupun LAPS-SJP, and other relevant institutions
narasumber lainnya.
— Menyelenggarakan Training & Assessment APU — Organizing APU PPT Training & Assessment for all
PPT kepada seluruh Pegawai minimal 1 kali untuk employees at least once to enhance their competence
meningkatkan kompetensi dan awareness karyawan; and awareness
— Mengadakan sosialisasi/webinar khusus AMLO — Holding dedicated webinars/socializations for AMLO
koordinator dan AMLO. Coordinators and AMLOs
f. Meningkatkan kompetensi personil unit kerja kepatuhan f. Enhancing the competence of compliance personnel
melalui pelatihan/training, seminar, sosialisasi peraturan through training, seminars, regulatory socializations, and
dari regulator dan/atau sertifikasi profesi kepatuhan dan professional or risk management certifications
sertifikasi manajemen risiko.
— Mengikuti training/ refreshment/sosialisasi/ webinar — Participating in trainings/refreshments/socializations/
yang berkaitan dengan perbankan webinars related to banking
g. Meningkatkan kapabilitas unit kerja kepatuhan melalui g. Strengthening the capability of the compliance unit
implementasi ISO 37301:2021 Sistem Manajemen through implementation of ISO 37301:2021 Compliance
Kepatuhan Compliance Management Systems (CMS), Management Systems (CMS), as a guideline standard for
sebagai standar pedoman untuk menerapkan, implementing, evaluating, maintaining, and improving
mengevaluasi, memelihara, dan meningkatkan sistem the Bank’s compliance management system
manajemen kepatuhan Bank yang efektif.
— Membuat Ijin Prinsip Pengadaan Jasa Konsultan dan — Preparing Requests for Principal Approval for
Sertifikasi ISO 37301, 37001, 9001 Consultancy Services and Certification of ISO 37301,
37001, and 9001
— Membuat dokumen Request for Proposal — Drafting the Request for Proposal document
— Membuat Nota permohonan pengadaan ke Divisi — Submitting a procurement request memo to the
Procurement Procurement Division
— Melaksanakan kegiatan training ISO, auditor internal. — Conducting ISO training activities, including internal
auditor training
— Menyiapkan dokumen untuk annual ISO — Preparing documentation for the annual ISO 37301,
37301,37001 dan 9001 : Identifikasi, kebutuhan 37001, and 9001 audit: identification of stakeholder
dan harapan pihak, lembar kerja penilaian risiko, needs and expectations, risk assessment worksheets,
kebijakan manajemen mutu, saran mutu program quality management policy, quality improvement
kerja, SP manajemen Mutu, PT Manajemen Mutu suggestions, work programs, quality management
SOPs, and Quality Management Decrees
— Pelaksanaan Audit ISO — Executing ISO audits
h. Membuat Compliance White Book, sebagai referensi h. Developing the Compliance White Book as a reference for
bank dalam pelaksanaan kepatuhan bank. the Bank in executing its compliance practices
— Pembuatan draft compliance white book mulai — Drafting the Compliance White Book starting in
Januari 2024 dan pembagian Compliance Whitebook January 2024 and distributing it to relevant work units
ke Unit Kerja.
i. Melakukan campaign budaya kepatuhan dan awereness i. Promoting a culture of compliance and raising awareness
atas penerapan ISO 37001:2016 Sistem Manajemen Anti on the implementation of ISO 37001:2016 Anti-Bribery
Penyuapan (Anti Bribery Management System) melalui Management System through various media channels
sosialisasi dilakukan melalui berbagai jenis media
— Pembuatan materi sosialiasasi yang disampaikan — Creating awareness materials distributed via the
kepada stakeholder melalui media sosial bank Bank’s social media and national print media
maupun media cetak berskala nasional
j. Peningkatan skor CGPI dari tahun sebelumnya j. Increasing the CGPI score from the previous year
— Bank memperoleh predikat “Most Trusted” pada — The Bank received the “Most Trusted” predicate in
pelaksanaan CGPI dengan skor mencapai 90.56, the CGPI with a score of 90.56, an improvement from
meningkat dari periode sebelumnya 90.06. Pelaksanaan the previous period’s score of 90.06. The 2023/2024
CGPI 2023/2024 dengan Tema “Membangun CGPI was held under the theme “Building Corporate
Kematangan Perusahaan dalam Kerangka GCG” Maturity Within the GCG Framework”
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3. Mengelola Risiko Kepatuhan yang dihadapi oleh Bank 3. Managing Compliance Risk Faced by the Bank
a. Melakukan gap analysis atas implementasi tata a. Conducting gap analysis on corporate governance
kelola perusahaan (structure, process & outcome) implementation (structure, process, and outcome) to
untuk mendapatkan nilai tata kelola baik individu achieve a minimum individual and integrated governance
dan terintegrasi menimal 2 serta mengikuti kegiatan score of 2, and participating in the Corporate Governance
Corporate Governance Perception Index (CGPI) dengan Perception Index (CGPI) program with a target rating of
target predikat Most trusted. “Most Trusted.”
— Pembuatan analisis penilaian Tata Kelola — Preparing Corporate Governance assessment analysis
— Persetujuan Direktur bidang atas hasil penilaian Self- — Obtaining approval from the relevant Director on the
Assesment Tata Kelola results of the Corporate Governance Self-Assessment
b. Melakukan review dan memberikan pendapat atas b. Reviewing and providing opinions on the Bank’s product
rencana produk Bank (dasar dan/atau lanjutan) untuk plans (basic and/or advanced) to ensure that new products
memastikan bahwa produk dan aktivitas baru yang akan and activities comply with applicable regulations
dilakukan telah sesuai dengan ketentuan yang berlaku.
— Melakukan meeting pembahasan RPPB — Holding meetings to discuss RPPB
— Melakukan review laporan RPPB sebelum di submit — Reviewing the RPPB report prior to submission to the
ke regulator regulator
— Menyampaikan laporan RPPB yang telah ditandatangani — Submitting the signed RPPB report by the Board of
oleh Direksi melalui aplikasi SIPENA OJK Directors through the OJK’s SIPENA application
c. Melakukan review atas rencana Jaringan Kantor, termasuk c. Reviewing branch network plans, including conducting
melakukan onsite lokasi jaringan kantor (jika diperlukan) onsite visits to branch office locations (if necessary), to
guna memastikan bahwa proses jaringan kantor yang akan ensure compliance with applicable regulations
dilakukan telah sesuai dengan ketentuan yang berlaku.
— Memberikan advis/review atas jaringan kantor — Providing advisory/review on branch network plans
dan rencana dengan SLA 5 hari kerja setelah surat with a SLA of 5 working days after the complete
permohonan diterima lengkap dari unit kerja dan request letter and supporting documents are received
dokumen diterima lengkap
d. Melakukan review atas pengembangan dan rencana d. Reviewing IT development and strategic plans to ensure
strategis IT yang akan dilakukan, untuk memastikan compliance with prevailing regulations
bahwa pengembangan rencana tersebut telah sesuai
dengan ketentuan yang berlaku.
— Melakukan review terhadap dokumen CR dan — Reviewing CR documents and providing feedback in
menyampaikan hasil review dalam bentuk Nota the form of a formal memo to the relevant Work Unit
tertulis kepada Unit Kerja terkait.
— Melakukan review terhadap script UAT dan — Reviewing UAT scripts and providing feedback in the
menyampaikan hasil review dalam bentuk Nota form of a formal memo to the relevant Work Unit
tertulis kepada Unit Kerja terkait.
e. Melakukan penelahaan atas compliance event untuk e. Reviewing compliance events to identify corrective
mendapatkan tindakan perbaikan guna mencegah actions aimed at preventing recurring errors, whether in
kesalahan berulang baik pelaporan maupun aktivitas reporting or other activities that may result in regulatory
lainnya yang berdampak dikenakannya sanksi denda oleh penalties or fines
Regulator.
— Pembuatan Nota ke Unit Kerja terkait untuk di — Issuing a memo to the relevant Work Unit to conduct
lakukan pembuatan analisa ( ) atas kesalah yang an analysis of the incident and to develop mitigation
terjadi dan pembuatan action mitigasinya. actions
f. Membantu proses perijinan atau persetujuan terkait f. Supporting the licensing or approval process related
produk Bank, pengembangan Teknologi Informasi, to Bank products, IT development, branch network,
Jaringan Kantor dan corporate action yang ditujukan and corporate actions addressed to OJK, BI, and other
kepada OJK dan BI serta regulator lainnya. regulators
— Melakukan review terhadap dokumen perizinan — Reviewing licensing documents and realization
maupun realisasi terkait produk dan aktivitas baru. reports for new products and activities
— Menyampaikan laporan dokumen perizinan dan — Submitting licensing and realization reports for
laporan realisasi produk dan aktivitas baru melalui new products and activities through the SIPENA
SIPENA. application
g. Memastikan ketertiban penyampaian laporan telah sesuai g. Ensuring orderly submission of reports in accordance with
dengan Checklist Daftar Laporan. the Reporting Checklist
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Tata Kelola Perusahaan
Corporate Governance
— Melakukan review terkait kelengkapan dokumen — Reviewing the completeness of documents submitted
laporan yang disampaikan kepada regulator atau to regulators or authorities
otoritas
— Membuat compliance cheklist terhadap laporan yang — Preparing a compliance checklist for reports to be
akan disampaikan kepada regulator atau otoritas submitted to regulators or authorities
h. Sampling laporan dan memastikan materi dan format h. Sampling reports and ensuring that the content and
laporan telah sesuai dengan informasi yang wajib format of the reports comply with the regulatory reporting
disampaikan dalam laporan berdasarkan regulasi. requirements
Sampling terhadap beberapa laporan antara lain: Sampled reports include:
— Laporan Rencana Bisnis Bank. — Bank Business Plan Report
— Laporan Realisasi Rencana Bisnis Bank — Realization of Bank Business Plan Report
— Laporan Strategi Anti Fraud — Anti-Fraud Strategy Report
4. Memastikan komitmen yang dibuat oleh Bank kepada 4. Ensuring the Bank’s Commitments to the Financial Services
Otoritas Jasa Keuangan dan/atau otoritas pengawas lain yang Authority and/or Other Relevant Supervisory Authorities
berwenang.
a. Pemantauan atas kepatuhan Bank terhadap komitmen a. Monitoring the Bank’s compliance with commitments
yang dibuat oleh Bank kepada BI/OJK dan/atau pengawas made to Bank Indonesia (BI)/Financial Services Authority
lain yang berwenang, baik sebagai bagian dari hasil (OJK) and/or other authorized supervisory bodies, either
pemeriksaan maupun komitmen lainnya. as part of audit findings or other commitments
— Melakukan monitoring ketentuan regulasi melalui — Conducting daily monitoring of regulatory provisions
website setiap hari through official websites
— Membuat action plan dalam hal terdapat adanya — Developing an action plan in response to new
ketentuan yang berdampak pada Bank regulations impacting the Bank
— Memasukan kewajiban pelaporan dalam sistem CMRS — Inputting reporting obligations into the CMRS system
— Menginformasikan adanya kewajiban pelaporan/ — Informing relevant work units of regulatory reporting
permintaan regulator ke unit kerja terkait obligations/requests
— Melakukan review atas ketentuan internal yang — Reviewing internal provisions based on supervisory
disesuaikan dengan temuan pengawas. findings
— Melakukan finalisasi sampai dengan pengesahan — Finalizing and obtaining approval in accordance with
tidak melewati target komitmen Bank the Bank’s commitment timelines
b. Melakukan monitoring terhadap kepatuhan bank dalam b. Monitoring the Bank’s compliance in fulfilling reporting
kewajiban pelaporan kepada regulator (OJK, BI, PPATK obligations to regulators (OJK, BI, PPATK, and other
dan regulator lainnya) melalui aplikasi CMRS (Compliance regulators) through the CMRS (Compliance Monitoring &
Monitoring & Reporting System) sehingga kewajiban Reporting System) to ensure timely reporting
pelaporan dilakukan tepat waktu.
— Melakukan reminder via Nota tertulis kepada Unit — Sending monthly reminders via formal memos to
Kerja terkait setiap bulan maksimal di tanggal 27 relevant work units by the 27th of each month for
untuk pelaporan bulan berikutnya. the following month’s reports
— Melakukan monitoring harian atas penyampaian — Conducting daily monitoring of report submissions by
laporan oleh Unit Kerja Terkait relevant work units
c. Memantau dan menindaklanjuti permintaan informasi/ c. Monitoring and following up on information/data
data oleh Otoritas Jasa Keuangan dan Bank Indonesia requests by the Financial Services Authority, Bank
atau regulator lainnya. Indonesia, or other regulators
— Melakukan koordinasi dengan Unit Kerja Terkait — Coordinating with relevant work units regarding data
perihal permintaan data oleh Regulator. requests from regulators
— Menyampaikan pemenuhan data yang diminta oleh — Submitting the required data to regulators via official
regulator via surat resmi atau e-mail. letters or email
— Memastikan Seluruh kewajiban pelaporan telah — Ensuring all reporting obligations are submitted on
tersubmit tepat waktu kepada regulator. time to the respective regulators
d. Liaison officer kepada Otoritas Jasa Keuangan dan Bank d. Acting as liaison officer to the Financial Services Authority,
Indonesia atau regulator lainnya. Bank Indonesia, or other regulators
— Menginformasikan adanya kewajiban pelaporan/ — Informing relevant work units of reporting obligations
permintaan regulator ke unit kerja terkait or regulator requests
— Menjalin komunikasi dan hubungan baik dengan — Establishing and maintaining good communication
regulator untuk memudahkan komunikasi atas with regulators to facilitate updates on regulatory
perubahan regulasi changes
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— Memasukkan data dari regulator pada sistem SMART — Inputting regulator-provided data into the SMART
AML untuk dijadikan watchlist internal. AML system as part of the internal watchlist
5. Program Anti Pencucian Uang dan Pencegahan Pendanaan 5. Anti-Money Laundering and Counter-Terrorism Financing (APU
Terorisme (APU dan PPT) sebagai wujud komitmen bank dalam and PPT) Program as a manifestation of the Bank’s commitment
pencegahan pencucian uang dan pendanaan terorisme. to the prevention of money laundering and terrorism financing.
a. Pengkinian data nasabah a. Customer Data Update
Realisasi Pengkinian Data Triwulan IV/2024 telah The realization of Customer Data Updates in Q4/2024 has
mencapai 198.569 data atau 100% dari target 198.569 reached 198,569 data entries, or 100% of the target of
data. 198,569 data entries.
b. Training dan sosialisasi. b. Training and Socialization
— MenyelenggarakanTraining bersama Divisi Human — Conducted training in collaboration with the Human
Capital – Learning dengan tema Know Your Customer Capital – Learning Division with the theme Know
khusus unit Jaringan Kantor untuk meningkatkan Your Customer, specifically for Branch Network units,
kompetensi dan awareness karyawan. to enhance employees’ competencies and awareness.
— Memberikan materi terkait penerapan program APU — Delivered materials related to the implementation of
PPT dan PPPSPM kepada peserta ODP. APU, PPT, and PPPSPM programs to ODP participants.
— Sosialisasi dan Studi Kasus penerapan program APU — Organized socialization and case studies on the
dan PPT. implementation of the APU and PPT programs.
c. Onsite Review Monitoring. c. Onsite Review Monitoring.
Sosialisasi dan Monitoring Penerapan APU PPT di Socialization and monitoring of the APU PPT program
Unit Jaringan Kantor melalui kegiatan Onsite Review implementation in Branch Network Units through Onsite
Monitoring (ORM) Review Monitoring (ORM) activities.
d. SMART AML d. SMART AML
Sistem yang dimiliki oleh Bank untuk melakukan: system owned by the Bank to perform the following
functions:
— Melakukan screening Calon Nasabah/ Nasabah/ WIC — Screening of Prospective Customers/ Customers/ WICs to
untuk mengetahui profil risiko nasabah dan kriteria PEP; assess customer risk profiles and identify PEP criteria;
— Penyelesaian alert transaksi; — Resolution of transaction alerts;
— Monitoring untuk meyampaikan pelaporan Transaksi — Monitoring and submission of Cash Financial Transaction
Keuangan Tunai (LTKT) dan Laporan Transaksi Reports (LTKT) and Suspicious Financial Transaction
Keuangan Mencurigakan (LTKM); Reports (LTKM);
— Update & Profilling Blacklist Reference; — Updating and profiling of Blacklist References;
— Memantau data nasabah eksisting; — Monitoring existing customer data;
— Monitoring aktivitas pengguna user SMART AML; — Monitoring activities of SMART AML system users;
— Monitoring progress penyelesaian pengkinian data; — Monitoring the progress of customer data update
completion;
— Penyelesaian Enhanced Due Diligance terhadap High — Performing Enhanced Due Diligence for High-Risk
Risk Customer. Customers.
Program Anti Pencucian Uang (APU) dan Anti-Money Laundering (AML) and Terrorism
Pencegahan Pendanaan Terorisme (PPT) Financing Prevention (TFP) Programs
Penerapan Program Anti Pencucian Uang dan Pencegahan The implementation of the Anti-Money Laundering and Prevention of
Pendanaan Terorisme merupakan program yang wajib diterapkan Terrorism Financing Program is a program that must be implemented
oleh Bank dalam melakukan hubungan usaha dengan calon by Banks in conducting business relations with prospective customers
nasabah dan pengguna jasa bank (Nasabah atau Walk In and users of bank services (Customers or Walk In Customers) by
Customer) dengan berpedoman pada POJK Nomor 8 Tahun 2023 referring to OJK Regulation Number 8 of 2023 concerning the
Tentang Penerapan Program Anti Pencucian Uang, Pencegahan Implementation of the Anti-Money Laundering Program, Prevention
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi of Terrorism Financing, and Prevention of Proliferation Funding of
Senjata Pemusnah Massal di Sektor Jasa Keuangan Weapons of Mass Destruction in the Financial Services Sector
Secara operasional dalam penerapannya di Bank, Penerapan Operationally in its implementation at the Bank, the AML & CFT
Program APU & PPT telah diatur dalam Kebijakan, Standar Program Implementation was regulated in the AML & CFT Policies,
Prosedur maupun Petunjuk Teknis APU & PPT. Tujuan penerapan Standard Procedures and Technical Guidelines. The purpose of
program adalah untuk mencegah dan melindungi Bank agar tidak implementing the program was to prevent and protect the Bank
digunakan sebagai sarana kejahatan pencucian uang (Money from being used as a means of money laundering and terrorism
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Tata Kelola Perusahaan
Corporate Governance
Laundering) dan pendanaan terorisme termasuk pendanaan financing, including the financing of the proliferation of weapons
proliferasi senjata pemusnah massal yang dilakukan secara of mass destruction carried out directly or indirectly by criminals.
langsung maupun tidak langsung oleh para pelaku kejahatan.
Dalam penerapan Program APU & PPT Bank telah membentuk In implementing the AML & CFT Program the Bank established
Unit Kerja Khusus (UKK) APU & PPT yang mempunyai tugas dan a Special AML & CFT Work Unit (UKK) which had the following
kewenangan sebagai berikut: duties and authorities:
1. Menyusun dan mengusulkan pedoman penerapan program 1. Develop and propose guidelines for the implementation of
APU & PPT kepada Direktur yang membawahkan fungsi the AML & CFT program to the Director in charge of the
kepatuhan; compliance function;
2. Memastikan adanya sistem yang mendukung program APU 2. Ensuring the existence of a system that supports the AML &
& PPT, yaitu sistem yang antara lain dapat mengidentifikasi CFT program, namely a system that can, among other things,
Nasabah, Transaksi Keuangan Mencurigakan, screening data identify Customers, Suspicious Financial Transactions, terrorist
teroris dan transaksi keuangan lainnya yang diwajibkan oleh data screening and other financial transactions required by
Undang-Undang melalui SMART AML; law through SMART AML.;
3. Memantau pengkinian profil Nasabah dan profil transaksi 3. Monitoring customer profile updates and customer transaction
Nasabah; profiles;
4. Melakukan koordinasi dan pemantauan terhadap pelaksanaan 4. Coordinating and monitoring the implementation of AML
kebijakan program APU & PPT dengan unit kerja terkait yang & CFT program policies with related work units related to
berhubungan dengan Nasabah/ WIC/ BO; Customers/ WIC/ BO;
5. Melakukan koordinasi dengan Bank Mandiri dan grup 5. Coordinating with Bank Mandiri and the conglomerate group
konglomerasi terkait pelaksanaan APU & PPT dan tukar regarding the implementation of AML & CFT and exchanging
menukar informasi data PEP; PEP data information;
6. Memastikan kebijakan dan prosedur telah sesuai dengan 6. Monitor the suitability of customer financial transactions
perkembangan program APU & PPT yang terkini, risiko with customer profiles, especially customers with high-risk
produk, kegiatan dan kompleksitas usaha, dan volume transactions;
transaksi di bank termasuk dengan kondisi pandemi;
7. Memantau kesesuaian transaksi keuangan nasabah dengan 7. Receive reports of potentially suspicious financial transactions
profil nasabah khususnya nasabah dengan transaksi yang (red flags) from the relevant work units and perform analysis
berisiko tinggi; on these reports;
8. Menerima laporan transaksi keuangan yang berpotensi 8. Identify transactions that meet suspicious criteria based on
mencurigakan (red flag) dari unit kerja terkait dan melakukan reports on the results of financial transaction analysis from
analisis atas laporan tersebut; the relevant work units and/or the results of monitoring
9. Membuat sistem screening nasabah sesuai dengan sistem 9. Creating a customer screening system in accordance with the
SIPENDAR PPATK; Center for Reporting and Analysis of Financial Transactions ‘s
SIPENDAR system;
10. Mengidentifikasi transaksi yang memenuhi kriteria mencurigakan 10. Identify transactions that meet suspicious criteria based on
berdasarkan laporan hasil analisis transaksi keuangan dari unit reports on the results of financial transaction analysis from the
kerja terkait dan/atau hasil pemantauan yang dilakukan; relevant work units and/or the results of monitoring carried out;
11. Meminimalisasi risiko operasional dengan melakukan 11. Minimizing operational risk by limiting WIC transactions;
pembatasan transaksi WIC;
12. Menyusun LTKM dan laporan lainnya sebagaimana diatur 12. Prepare LTKM and other reports as regulated in laws and
dalam peraturan perundang-undangan mengenai pencegahan regulations regarding the prevention and eradication of
dan pemberantasan tindak pidana pencucian uang dan tindak money laundering and terrorism financing crimes, to be
pidana pendanaan terorisme, untuk disampaikan kepada submitted to PPATK based on the approval of the Director;
PPATK berdasarkan persetujuan Direktur;
13. Memastikan bahwa: 13. Ensure that:
a. Terdapat mekanisme kerja yang memadai dari setiap satuan a. There is an adequate working mechanism from each
kerja terkait kepada Unit Kerja Khusus (UKK) atau pejabat work unit related to the UKK or officials responsible for
yang bertanggungjawab terhadap penerapan program implementing the AML and CFT programs by maintaining
APU & PPT dengan menjaga kerahasiaan informasi. the confidentiality of information.
b. Satuan kerja terkait melakukan fungsi dan tugas dalam b. the relevant work units carry out functions and tasks in
rangka mempersiapkan laporan transaksi keuangan yang the context of preparing reports on potentially suspicious
berpotensi mencurigakan sebelum menyampaikannya financial transactions before submitting them to the UKK
kepada UKK atau pejabat yang bertanggung jawab or officials responsible for implementing the AML and
terhadap penerapan program APU & PPT. CFT programs.
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c.Memastikan satuan kerja APU & PPT cabang (AMLO) c. Ensure that branch AML & CFT work units (AMLO) have
memiliki checklist APU & PPT di unit masing-masing. an AML & CFT checklist in their respective units.
14. Memantau, menganalisis, dan merekomendasikan kebutuhan 14. Monitoring, analyzing, and providing recommendations
pelatihan program APU & PPT bagi Karyawan Bank; dan related to training needs of the AML and CFT programs for PT
Bank Mandiri Taspen employees, and.
15. Berperan sebagai contact person bagi Lembaga Pengawas, 15. Acting as a contact person for the Supervisory Agency,
dan Pengatur serta Penegak Hukum. Regulators and Law Enforcer.
Selain pembentukan UKK, guna peningkatan kualitas penerapan In addition to the establishment of UKK, in order to improve the
APU & PPT, Bank telah menunjuk pejabat PIC APU & PPT di tingkat quality of AML & CFT implementation, the Bank appointed AML
cabang (AMLO Cabang) sebagai pelaksana fungsi penerapan APU & CFT PIC officers at the branch level (AMLO Branch) to carry out
& PPT ditingkat cabang serta menyediakan aplikasi system SMART the AML & CFT implementation function at the branch level as
AML (System Monitoring, Analysis & Reporting Transaction) well as provide the SMART AML (System Monitoring, Analysis &
sebagai alat bantu dalam monitoring transaksi nasabah, kualitas Reporting Transaction) system application as a tool in monitoring
data nasabah serta penggolongan risiko nasabah berbasis Risk customer transactions, quality of customer data and classification
Based Approach (RBA) yang dapat diakses oleh UKK kantor of customer risks based on a Risk Base Approach (RBA) which could
pusat maupun oleh petugas cabang dan AMLO (PIC APU & PPT be accessed by head office UKKs as well as by branch officers and
di cabang). Pelaksanaan penerapan APU & PPT selain dilakukan AMLO (PIC AML & CFT in branches). The implementation of AML
terhadap nasabah/pengguna jasa, juga dilakukan kepada seluruh & CFT was not only carried out for customer’s/service users, but
Jajaran Bank yaitu dengan menerapkan ketentuan terkait Know also for all Bank officials, namely by applying the provisions related
Your Employee (KYE). to Know Your Employee (KYE).
KYE merupakan bagian integral dari manajemen risiko operasional, KYE was an integral part of operational, reputation and legal
reputasi dan legal bagi Bank, dalam hal ini Bank perlu meyakini risk management for the Bank, in this case the Bank needed to
bahwa seluruh pegawai yang seharusnya menerapkan program ensure that all employees who were supposed to implement the
APU & PPT di Bank tidak menjadi target pelanggaran terhadap AML & CFT program at the Bank were not targets of violations
ketentuan yang berlaku atau menjadi pelaku money laundering, of applicable regulations or become perpetrators of money
Pendanaan terorisme ataupun pendanaan proliferasi senjata laundering, terrorism funding or funding for the proliferation of
pemusnah massal baik yang aktif maupun potensial. weapons of mass destruction, both active and potential.
KYE dilaksanakan dari awal penerimaan pegawai sampai dengan KYE was carried out from the initial recruitment of employees
pasca berakhirnya hubungan kerja pegawai dengan perusahaan until after the end of the employee’s working relationship with
di antaranya melalui: the company, including through:
a. Prosedur penyaringan dalam rangka penerimaan karyawan a. Screening procedures for accepting new employees (pre-
baru (pre employee screening); dan employee screening); and
b. Pengenalan dan pemantauan terhadap profil dan aktivitas b. Introduction and monitoring of employee profiles and
pegawai. activities.
Untuk mendukung komitmen bank secara rutin dan berkala bank To support the bank’s commitment, the bank regularly and
melakukan pelatihan dan sosialisasi penerapan APU dan PPT periodically conducted training and dissemination of AML and
kepada seluruh jajaran bank, baik melalui training, classroom, CFT implementation to all levels of the Bank, through training,
e-learning, vicon, assessment dan sosialisasi melalui media classroom, e-learning, vicon, assessment and socialization through
komunikasi. Adapun penerapan APU PPT pada tahun 2024 adalah communication media. The implementation of AML CFT in 2024
sebagai berikut: is as follows:
Informasi Tindak lanjut
No
Informations Follow-up
1 Rekapitulasi pemenuhan - Seluruh laporan TKT telah disampaikan ke PPATK melalui aplikasi GOAML tepat waktu dan terhadap transaksi
kewajiban pelaporan kepada -transaksi keuangan tunai dalam jumlah yang signifikan dilakukan monitoring dengan ketat.
Regulator - Pelaporan SIPESAT Triwulan IV disampaikan ke regulator pada tanggal 09 Januari 2025;
Summary of Compliance - Tidak terdapat laporan LTKL, dikarenakan Bank Mantap bukan merupakan Bank Devisa dan belum
Reporting Obligations to mendapatkan izin untuk melakukan transaksi valuta asing;
Regulators - pelaporan TKM telah disampaikan kepada PPATK melalui aplikasi GOAML
- All TKT reports have been submitted to PPATK via the GOAML application on time and significant cash
financial transactions are monitored strictly.
- The SIPESAT Quarter IV report was submitted to the regulator on January 9, 2025;
- There was no LTKL report, because Bank Mantap is not a Foreign Exchange Bank and has not received
permission to conduct foreign exchange transactions;
- TKM reporting has been submitted to PPATK via the GOAML application
PT Bank Mandiri Taspen
614
Laporan Tahunan 2024
Page 617
Tata Kelola Perusahaan
Corporate Governance
Informasi Tindak lanjut
No
Informations Follow-up
2 Pengehentian Sementara Sampai dengan periode Semester II, terdapat 2 (dua) Permintaan Penghentian dan penundaan Sementara
Transaksi Transaksi dari regulator
Temporary Transaction Up to Semester II, there were 2 (two) Requests for Temporary Suspension and Suspension of Transactions
Suspension from the regulator
3 Laporan Aktivitas Mencurigakan Total pelaporan LAM sampai dengan Triwulan IV yang telah disampaikan kepada pihak regulator adalah 7
(LAM) (tujuh) LAM
Suspicious Activity Report (LAM) The total LAM reports up to Quarter IV that have been submitted to the regulator are 7 (seven) LAM
4 Pemblokiran dan Pembukaan Sampai dengan Semester II terdapat 1 (satu) permintaan pembukaan blokir Rekening Nasabah pada bulan
Blokir Rekening Agustus dengan dilengkapi Berita Acara buka blokir
Account Blocking and Up to Semester II, there was 1 (one) request to unblock Customer Accounts in August, accompanied by an
Unblocking Unblocking Minutes of Meeting
5 Rekapitulasi pemenuhan Sampai dengan Semester II, permintaan data/ informasi untuk kepentingan analisa dan telah di sampaikan
inquiry kepada Regulator dan/ ke regulator sebanyak 39 (tiga puluh sembilan) laporan.
atau Aparat Penegak Hukum Up to Semester II, there were 39 (thirty-nine) reports of requests for data/information for analysis purposes.
(Apgakum)
Recapitulation of fulfillment
of inquiries to Regulators and/
or Law Enforcement Officers
(Apgakum)
6 Ketentuan baru atau perubahan Penyesuian Standart Prosedur, Kebijakan APU, PPT dan PPPSPM dan Petunjuk teknis SMART AML sesuai
ketentuan terkait APU PPT (jika dengan:
ada) - Indikator Perbaikan Financial Integrity Rating Tahun 2023;
New provisions or changes to - MSMPG
provisions related to AML CFT Adjustment of Standard Procedures, APU, PPT and PPPSPM Policies and SMART AML Technical Instructions
(if any) in accordance with:
- Financial Integrity Rating Improvement Indicators for 2023;
- MSMPG
7 Ketentuan dalam Kebijakan dan Nihil
Standar Prosedur APU PPT yang Nil
bertentangan dengan regulasi
setempat atau sebaliknya (jika
ada)
Provisions in the AML CFT Policy
and Standard Procedures that
conflict with local regulations or
vice versa (if any)
8 Pergantian Pejabat Compliance Terdapat penambahan pegawai AML Officer pada tanggal 18 September 2024 sesuai SK Nomor UTM.
Officer / AML Officer yang HCM/HEE.2022/2024
berwenang mengelola There was an addition of AML Officer employees on September 18, 2024 according to Decree Number
pelaksanaan dan pelaporan APU UTM.HCM/HEE.2022/2024
PPT (jika ada)
Change of Compliance Officer
/ AML Officer authorized to
manage the implementation and
reporting of AML CFT (if any)
9 Kendala-kendala yang dihadapi Nihil
(jika ada) Nil
10 Usulan perbaikan penerapan Nihil
program APU PPT dalam Nil
Konglomerasi Keuangan
Perkara Hukum Lawsuit
Jumlah
Amount
Permasalahan Hukum Legal Issues
Perdata Pidana
Civil Criminal
Perkara/Permasalahan Hukum yang masih dalam proses Cases/Legal Issues that are still in the process of being
- -
penyelesaian di pengadilan (belum ada putusan) resolved in court (no decision yet)
Perkara/Permasalahan Hukum yang masih dalam proses Cases/Legal Issues that are still in the process of being
- 10
penyelesaian di kepolisian/kejaksaan resolved at the police/prosecutor's office
Perkara/Permasalahan Hukum yang telah selesai (telah Cases/Legal Issues that have been completed (have
4 -
mempunyai kekuatan hukum tetap) permanent legal force)
Perkara/Permasalahan Hukum dicabut oleh Penggugat - - The plaintiff revokes case/Legal Issue
PT Bank Mandiri Taspen
615
2024 Annual Report
Page 618
Jumlah
Amount
Permasalahan Hukum Legal Issues
Perdata Pidana
Civil Criminal
Perkara/Permasalahan Hukum yang telah selesai prosesnya
- 10 Cases/Legal issues that have been completed by the police
di kepolisian
Total 4 20 Total
Perkara Hukum yang Dihadapi Perusahaan Legal Cases Facing the Company
Perkara/Permasalahan Hukum Perdata yang telah selesai (telah Civil Law Cases/Problems that have been resolved (have permanent
mempunyai kekuatan hukum tetap). legal force).
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
1 462/Pdt.G/2023/ • Undang Siregar (US) melakukan Melalui Putusan • Kerugian • Pada tanggal 26 Perkara tidak
PN.Jkt.Pst tanggal pengaduan ke Bank Mandiri Taspen Pengadilan Materiil (1 Februari 2024 berdampak
25 Juli 2023 KC Medan pada 11 Juni 2021 dan miliar/nasabah) PN Jakarta Pusat langsung
ditanggapi oleh Bank pada 2 Juli 2021 + Imateriil telah menjatuhkan atas kondisi
Penggugat : • US melalui kuasa hukumnya (Suyatno) sebesar 3 Miliar putusan Nomor perusahaan.
Undang Siregar dan 14 memberikan somasi kepada Bank pada • Total kerugian 462/Pdt.G/2023/
debitur lainnya 21 Juli 2921 18Miliar Rupiah PN.Jkt.Pst, dengan
• US melakukan pelaporan ke Diskrimsus Amar Putusan
Tergugat I : Polda Sumut pada 26 Juli 2021 sebagai berikut :
Elmamber Petamu • US dan 12 debitur Melalui kuasa 1. Menyatakan
Sinaga (Bank Mandiri hukumnya Forum Banduan Hukum Gugatan yang
Taspen) Indonesia (FBHI) pada 4 Januari diajukan oleh Para
2022 dan 12 Januari 2022 kembali Penggugat tidak
Tergugat II : memberikan somasi kepada Bank dapat diterima
Mahendra Siregar (OJK) • Terkait pelaporan pidana, Diskrimsus 2. Menghukum Para
Perbuatan Melawan Polda Sumut telah mengeluarkan Surat Penggugat untuk
Hukum Pemberitahuan Perkembangan Hasil membayar segala
Penyelidikan (SP2HP) pada 22 Maret biaya yang timbul
2022, menyatakan Unsur Pidana Tak dalam perkara
Terbukti, Polisi Hentikan Pemeriksaan ini sejumlah
Laporan Undang Siregar Rp422.000
• OJK melalui surat tanggal 10 Maret
2022 perihal Klarifikasi Pemberitaan
Media meminta kepada Bank Mandiri
Taspen KC Medan untuk memberikan
tanggapan terhadap adanya
pemberitaan atas US dan 12 debitur
lainnya di media medan bisnis daily
• Bank telah menanggapi surat OJK
pada 14 Maret 2022 perihal Klarifikasi
Pemberitaan Media, baik secara tertulis
dan menyatakan bahwa seluruh
transaksi yang dilakukan sesuai dengan
prosedur yang berlaku.
• 31 Maret 2023, US beserta beberapa
debitur datang ke Graha Mantap guna
meminta penjelasan yang berujung
pada dilakukan unjuk rasa. Sehingga
melatarbelakangi pelaporan kepolisian
di Polres Jakarta Timur.
• 1 Agustus 2023, Bank menerima
Relaas Panggilan dari Pengadilan
Negeri Jakarta Pusat untuk memenuhi
panggilan pertama pada 9 Agustus
2023
PT Bank Mandiri Taspen
616
Laporan Tahunan 2024
Page 619
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
462/Pdt.G/2023/ • Undang Siregar (US) filed a complaint Through Court • Material Loss • On February 26, The case does
PN.Jkt.Pst dated July to Medan Branch Office of Bank Decisions (IDR 1 billion/ 2024, the Central not have a
25, 2023 Mandiri Taspen on June 11, 2021 and customer) + Jakarta District direct impact on
was responded to by the Bank on July Intangible Loss Court issued a the company’s
Plaintiff: 2, 2021 of IDR 3 Billion verdict Number condition.
Undang Siregar and 14 • US through his attorney (Suyatno) • Total loss of IDR 462/Pdt.G/2023/
other debtors issued a warning to the Bank on July 18 Billion PN.Jkt.Pst, with
21, 2921 the following
Defendant I: • US filed a report to the North Sumatra verdict:
Elmamber Petamu Police’s Special Criminal Investigation 1. Declaring the
Sinaga (Bank Mandiri Unit on July 26, 2021 lawsuit filed by
Taspen) • US and 12 debtors through their the Plaintiffs
attorneys, the Indonesian Legal Advice unacceptable
Defendant II: Forum (FBHI) on January 4, 2022 2. Punishing the
Mahendra Siregar (OJK) and January 12, 2022 again issued a Plaintiffs to pay
Unlawful Acts warning to the Bank all costs incurred
• Regarding the criminal report, the in this case in the
North Sumatra Police’s Special amount of IDR
Criminal Investigation Unit has issued 422,000
a Notification Letter on the Progress
of the Investigation Results (SP2HP)
on March 22, 2022, stating that the
Criminal Elements Have Not Been
Proven, the Police Have Stopped
Examination of Undang Siregar’s
Report
• OJK through a letter dated March 10,
2022 regarding Clarification of Media
Reporting, requested Medan Branch
Office of Bank Mandiri Taspen to
provide a response to the news about
US and 12 other debtors in the Medan
Bisnis Daily media
• The Bank has responded to the OJK
letter on March 14, 2022 regarding
the Clarification of Media Reporting,
both in writing and stating that
all transactions carried out are
in accordance with applicable
procedures.
• March 31, 2023, US and several
debtors came to Graha Mantap to
ask for an explanation which led to a
demonstration. Thus, as a background
to the police report at the East Jakarta
Police Department.
• August 1, 2023, the Bank received a
Summons Release from the Central
Jakarta District Court to fulfill the first
summons on August 9, 2023
PT Bank Mandiri Taspen
617
2024 Annual Report
Page 620
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
2 6/Pdt.G/2020/PN Pbg • PT Taspen Abadi Sentosa selaku agen Melalui putusan • Tidak ada • Putusan dibacakan Perkara tidak
Tanggal 07 Februari fronting Bank Mantap menggugat pengadilan kerugian bagi melalui upaya berdampak
2020 Sdr. Kusworo (mantan pegawai Bank pada Peninjauan langsung
marketingnya) yg telah diduga telah gugatan ini Kembali, dengan atas kondisi
Penggugat: melakukan perbuatan melawan amar putusan perusahaan.
PT Taspen Abadi hukum penipuan kepada nasabah sebagai berikut :
Sentosa yang diwakili Bank Mantap. Dalam Provisi
oleh Direktur Utama • Menolak tuntutan
Yusup Permana provisi Penggugat.
DalamEksepsi
Tergugat: • Menolak Eksepsi
1. Kusworo (Tergugat I) Para Tergugat dan
2. Bank BTN (Tergugat Turut Tergugat II
II) untuk seluruhnya.
Turut Tergugat I: Dalam Pokok
PT Bank Mandiri Taspen Perkara
Turut Tergugat II - Mengabulkan
PT POS Indonesia Gugatan
(Persero) Penggugat untuk
Perbuatan Melawan sebagian
Hukum • Menyatakan
Tergugat I telah
melakukan
Perbuatan
Melawan Hukum.
• Menghukum
Tergugat I untuk
membayar ganti
kerugian materiil
kepada Penggugat
sejumlah Rp.
2.436.962.487,-
• Menghukum Para
Turut Tergugat
untuk mematuhi
isi Putusan ini.
• Menolak gugatan
Penggugat untuk
selebihnya.
PT Bank Mandiri Taspen
618
Laporan Tahunan 2024
Page 621
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
6/Pdt.G/2020/PN Pbg • PT Taspen Abadi Sentosa as a fronting Decisions • There is no loss • The verdict was The case does
Date February agent for Bank Mantap sued Mr. for the Bank in read through a not have a
07, 2020 Kusworo (its former marketing this lawsuit judicial review direct impact on
employee) who was suspected of effort, with the the company’s
Plaintiff: committing an unlawful act of fraud following verdict: condition.
PT Taspen Abadi against Bank Mantap customers. • In Provision
Sentosa represented Rejecting the
by President Director Plaintiff’s
Yusup Permana provisional claim.
• In Exception
Defendant: Rejecting the
Kusworo (Defendant I) Exceptions of the
Bank BTN (Defendant II) Defendants and
Co-Defendant I: Co-Defendant II in
PT Bank Mandiri Taspen their entirety.
• In the Main Case
Co-Defendant II - Granting the
PT POS Indonesia Plaintiff’s Claim
(Persero) in part
Unlawful Acts Declaring that
Defendant I has
committed an
Unlawful Act.
Sentencing
Defendant I to
pay material
compensation to
the Plaintiff in the
amount of IDR
2,436,962,487
Sentencing the
Co-Defendants to
comply with the
contents of this
Decision.
Rejecting the
Plaintiff’s claim for
the rest.
PT Bank Mandiri Taspen
619
2024 Annual Report
Page 622
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
3 9/Pdt.G/2024/PN Mnd • Dalam Perjanjian Kredit antara Melalui putusan Tidak ada kerugian • Majelis Perkara tidak
Penggugat dan Tergugat I, Penggugat pengadilan bagi Bank pada mengeluarkan berdampak
Penggugat : merasa Tergugat I telah wanprestasi gugatan ini putusan dengan langsung
PT BPR Kredit Mandiri serta telah menunggak selama 13 amar sebagai atas kondisi
Celebes Sejahtera bulan. berikut : perusahaan.
Manado • Dalam petitum Penggugat • Menyatakan
menyatakan bahwa telah bekerjasama Gugatan Nomor
Tergugat I: dengan PT Bank Syariah Indonesia 9/Pdt.G/2024/PN
Nelly Sulu sebagai Bank Bayar (namun deb belum Mnd Gugur;
terflagging di Bank BSI). • Menyatakan
Tergugat II : • Maka atas kondisi tersebut Tergugat Gugatan
PT Bank Mandiri Taspen I dengan sengaja melakukan Penggugat yang
pemindahan Bank Bayar secara telah didaftarkan
Tergugat III: sepihak ke PT Koperasi Mantap Mulia di Kepaniteraan
PT Bank Mandiri Taspen Sejahtera dan PT Bank Mandiri Taspen Pengadilan
Cabang Manado dan telah memiliki fasilitas kredit Manado tanggal
baru dan berstatus flagging di Bank 11 Januari 2024
Turut Tergugat : Mantap. dengan Register
PT Taspen Manado Perkara 9/
Wanprestasi Pdt.G/2024/PN
Mnd tersebut
gugur;
• Menghukum
Para Penggugat
untuk membayar
biaya perkara
yang hingga kimi
ditaksir sejumlah
Rp379.000,-
9/Pdt.G/2024/PN Mnd • In the Credit Agreement between the Through Court There is no loss for • The council issued The case does
Plaintiff: PT BPR Kredit Plaintiff and Defendant I, the Plaintiff Decisions the Bank in this a verdict with the not have a
Mandiri Celebes feels that Defendant I has defaulted lawsuit following ruling: direct impact on
Sejahtera Manado and has been in arrears for 13 months. • Declaring Lawsuit the company’s
• In the petitum, the Plaintiff stated Number 9/ condition.
Defendant I: that he had collaborated with PT Bank Pdt.G/2024/
Nelly Sulu Syariah Indonesia as the Paying Bank PN Mnd to be
(but the debt had not been flagged at dismissed;
Defendant II: Bank BSI). • Declaring the
Cooperative Head • Therefore, due to these conditions, Plaintiff’s Lawsuit
Office Defendant I intentionally unilaterally which had been
transferred the Paying Bank to PT registered at the
Defendant III: Koperasi Mantap Mulia Sejahtera and Manado Court
PT Bank Mandiri Taspen PT Bank Mandiri Taspen and has a Clerk’s Office on
Manado Branch new credit facility and flagging status January 11, 2024
at Bank Mantap with Case Register
Co-Defendant: 9/Pdt.G/2024/
PT Taspen Manado PN Mnd to be
Breach of Contract dismissed;
• Punishing the
Plaintiffs to pay
court costs which
are estimated to
be IDR 379,000
PT Bank Mandiri Taspen
620
Laporan Tahunan 2024
Page 623
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang
terhadap
Status Nominal dikenakan/
Pokok Perkara/ kondisi
Uraian Kasus Penyelesaian Gugatan Putusan Perkara
No Gugatan Perusahaan
Case Description Completion Risk and Sanctions
Main Case/Claim Its impact on
Status Amount of imposed/Case
the Company’s
Lawsuit Decision
condition
4 1220/Pdt.G/2023/ • Tergugat I merupakan mantan Melalui putusan Tidak ada kerugian - Bahwa pada Perkara tidak
PN.Dps debitur yang sudah melakukan pengadilan bagi Bank pada sidang terakhir berdampak
pelunasan pada Desember 2018, gugatan ini yang dilakukan langsung
Penggugat adapun terhadap kredit yang diajukan pada 8 Mei atas kondisi
Emiliana Wilujeng disertai dengan 4 bidang tanah yang 2024, Penggugat perusahaan.
dibebankan Hak Tanggungan sbg mengajukan Surat
Tergugat I jaminan Permohonan
Kadek Redika • Diketahui bahwa, terjadi proses jual Pencabutan
beli sebidang tanah antara Penggugat Gugatan kepada
Tergugat II dengan Tergugat I yang dilakukan Majelis Hakim.
Ketut Alit Nariasih dihadapan notaris yaitu Tergugat II - Melalui
• Proses jual beli yang terjadi antara pencabutan
Turut Tergugat I Penggugat dan Tergugat I tidak tersebut,
(TT I) berjalan lancar karena tidak dilakukan gugatan tidak
BPN Gianyar penyerahan sertifikat tanah setelah dilanjutkan dan
pembayaran sudah selesai dilakukan. Surat Persetujuan
Turut Tergugat II • Setelah dilakukan pengecekan Pencabutan
(TT II) diketahui bahwa sebidang tanah tsb akan dilakukan
Bank Mandiri Taspen masih dibebankan Hak Tanggungan melalui ecourt/
atas nama TT II disampaikan
melalui Surat ke
Kantor Cabang
Pembahntu Ubud
1220/Pdt.G/2023/ • Defendant I is a former debtor who Through court There is no loss for - That at the last The case does
PN.Dps has paid off the loan in December decisions the Bank in this hearing held on not have a
2018, while the credit submitted was lawsuit May 8, 2024, direct impact on
Plaintiff accompanied by 4 plots of land that the Plaintiff the company’s
Emiliana Wilujeng were subject to Mortgage Rights as submitted a Letter condition.
collateral of Application for
Defendant I • It is known that there was a process Withdrawal of
Kadek Redika of buying and selling a plot of land the Lawsuit to the
between the Plaintiff and Defendant I Panel of Judges.
Defendant II which was carried out before a notary, - Through the
Ketut Alit Nariasih namely Defendant II withdrawal, the
• The buying and selling process that lawsuit will not be
Co-Defendant I (TT I) occurred between the Plaintiff and continued and the
BPN Gianyar Defendant I did not run smoothly Letter of Approval
because the land certificate was not for Withdrawal
Co-Defendant II handed over after the payment was will be carried out
(TT II) completed. through ecourt/
Bank Mandiri Taspen • After checking, it was discovered that delivered by Letter
the plot of land was still subject to to the Ubud
Mortgage Rights in the name of TT II Branch Office
PT Bank Mandiri Taspen
621
2024 Annual Report
Page 624
Perkara/Permasalahan Hukum Pidana yang telah selesai Criminal Law Cases/Problems that have been processed by
prosesnya di kepolisian the police
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
1 LP/B/43/II/2023 Reskrim Ybs. merupakan debitur KCP Magelang, Telah dilakukan Pada gugatan ini Kasus dinyatakan Perkara tidak
tanggal 13 Februari melakukan 2 pinjaman dengan rincian pencabutan tidak terdapat selesai pada tingkat berdampak
2023 pinjaman sbg berikut: laporan pengaduan nominal gugatan Kepolisian. langsung
1. KMPP di Polres Magelang. yang dikaitkan atas kondisi
Pelapor: - Tanggal Pengajuan: 27 September 2017 kepada Bank. perusahaan.
Wiratno - Plafond: Rp225.000.000,-
- Jangka Waktu: 180 bulan
Terlapor: - Angsuran: Rp2.825.000,-
Bank Mandiri Taspen - Cash on Hand: Rp53.802.500,-
KCP Magelang 2. KMPP THT
- Tanggal Pengajuan: 15 Oktober 2018
- Plafond: Rp281.900.000,-
- Jangka Waktu: 240 bulan
- Angsuran: Rp3.176.073,-
- Cash on Hand: Rp29.113.795,5
Ybs melakukan permohonan mediasi
dengan LSM dengan maksud dan
tujuan:
1. Pembukaan blokir dan pencairan uang
blokir
2. Pinjaman debitur dianggap tidak sesuai
dengan UU Perbankan
Atas kondisi tersebut Bank memberikan
penjelasan terkait dengan produk
yang diberikan, namun debitur tidak
menerima penjelasan yang diberikan.
Selanjutnya debitur melakukan aduan
OJK dan terhadap pengaduan tersebut
ditanggapi oleh Bank dihari yang sama.
Atas surat tanggapan tersebut, Debiur
menindaklanjuti dengan meneruskan
mediasi melalui LAPS SJK.
LP/B/43/II/2023 The person concerned is a KCP Magelang The complaint In this lawsuit, The case was The case did not
Criminal Investigation debtor, who has 2 loans with the following report has been there is no nominal declared closed at the have a direct
dated February 13, loan details: withdrawn at the claim associated Police Department impact on the
2023 1. KMPP Magelang Police with the Bank. level. company’s
- Application Date: September 27, 2017 Department. condition.
Reporter: - Ceiling: IDR 225,000,000,-
Wiratno - Term: 180 months
- nstallment: IDR3,176,073,-
Reported: - Cash on Hand: IDR 53,802,500,-
Bank Mandiri Taspen 2. KMPP THT
KCP Magelang - Application Date: October 15, 2018
- Ceiling: IDR 281,900,000,-
- Term: 240 months
- Installment: IDR3,176,073,-
- Cash on Hand: IDR 29,113,795.5
The person concerned has requested
mediation with an NGO with the intent
and purpose of:
1. Unblocking and disbursement of
blocked funds
2. The debtor’s loan is considered not in
accordance with the Banking Law
Regarding these conditions, the Bank
provides an explanation related to the
product provided, but the debtor did
not accept the explanation given.
The debtor then filed a complaint
with the OJK and the complaint was
responded to by the Bank on the same
day.
Based on the response letter, Debiur
followed up by continuing mediation
through the LAPS SJK.
2 LI/485/XII/RES.2/ 2023/ Pelapor adalah debitur KCP Banjarbaru Desember 2023, Pada gugatan ini Telah diterbitkan Perkara tidak
Dit Reskrimsus tanggal dengan 2 (dua) kali melakukan Top Up. diinfokan bahwa tidak terdapat Surat Pemberitahuan berdampak
4 Desember 2023 Debitur membuat Surat Pengaduan debitur meninggal nominal gugatan Perkembangan Hasil langsung
Masyarakat di Polda Kalimantan Selatan dunia dan hingga yang dikaitkan Penyelidikan (SP2HP) atas kondisi
Pelapor: pada 14 November 2023 saat ini cabang kepada Bank. Nomor B/40/III/ perusahaan.
Mahdi Debitur melakukan pengaduan sedang dalam RES.2.2/2024/Dit.
dikarenakan merasa tertipu atas proses pengurusan Reskrimsus pada
Terlapor: pinjaman Top Up kedua. klaim asuransi. 13 Maret 2024
Bank Mandiri Taspen yang menjelaskan
pada pokoknya
penyelidikan
dihentikan karena
tidak terdapat
peristiwa tindak
pidana.
PT Bank Mandiri Taspen
622
Laporan Tahunan 2024
Page 625
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
LI/485/XII/RES.2/ 2023/ The whistleblower is a debtor of KCP December 2023, it In this lawsuit A Notification Letter The case did not
Dit Reskrimsus dated Banjarbaru with 2 (two) Top Ups. was reported that there is no nominal issued regarding have a direct
December 4, 2023 The debtor made a Public Complaint the debtor had amount of the the Progress of impact on the
Letter at the South Kalimantan Regional died and currently lawsuit linked to Investigation company’s
Whistleblower: Police on November 14, 2023 the branch is in the Bank. Results (SP2HP) condition.
Mahdi The debtor filed a complaint because he the process of Number B/40/III/
felt cheated on the second Top Up loan. processing the RES.2.2/2024/Dit.
Reported: insurance claim. Reskrimsus was
Bank Mandiri Taspen issued on March
13, 2024, which
explained that
in principle the
investigation was
stopped because
there was no criminal
incident.
3 Laporan Pengaduan Syamsuddin adalah debitur KCP Bima, Panggilan akan Pada gugatan ini Telah dilakukan Perkara tidak
No 034/LDTPP/KPK-P/ dengan jenis kredit KMPP dan rincian didampingi oleh tidak terdapat perdamaian antara berdampak
III/2024 tanggal 21 pinjaman sbg berikut: Dept Legal bersama nominal gugatan Bank dengan langsung
Maret 2024 - Tanggal Pengajuan: 20 November 2020 dengan KCP Bima yang dikaitkan Debitur melalui atas kondisi
- Plafond: Rp300.000.000,- kepada Bank. Surat Kesepakatan perusahaan.
Pelapor: - Jangka Waktu: 240 bulan Perdamaian yang
Komunitas - Angsuran: Rp3.350.000,- ditandatangani pada
Pemberantas Korupsi Debitur datang ke Bank Mandiri Taspen 25 Juni 2024.
Pasundan KCP Bima pada November 2023 unutk Melalui Surat
konfirmasi pinjaman topup, namun setelah Perdamaian ini
Terlapor: penghitungan belum bisa dilakukan topup Debitur melakukan
Bank Mandiri Taspen karena pinjaman yang sudah maksimal. pencabutan Laporan
KCP Bima Karena tidak bisa melakukan topup, di Kepolisian.
ybs meminta rincian pelunasan dan
terhadap angka yang diberikan ybs merasa
keberatan sehingga dilakukan penjelasan
secara detail oleh ROP.
Akhir November 2023, KCP Bima menerima
surat mengatasnamakan LSM Komunitas
Pemberantas Korupsi Pasundan yang pada
pokoknya meminta penjelasan terkait
pinjaman ybs. Bank kembali menjelaskan
detail produk dan debitur mengerti serta
memahami.
19 Maret 2024, debitur datang ke KCP
Bima untuk meminta rincian pelunasan,
dan atas angka terebut debitur masih
keberatan. Debitur menghendaki agar
angka pelunasan hanya berdasarkan
nominal cash in hand yang sejumlah
Rp105.940.205,-.
Atas permintaan tersebut Bank merespon
bahwa hal itu tidak bisa dilakukan.
23 April 2024, Bank Mandiri Taspen KCP
Bima menerima surat panggilan dari Polres
Bima kota guna memenuhi panggilan
untuk dimintai keterangan
Complaint Report No. Syamsuddin is a debtor of KCP Bima, with The call will be In this lawsuit A peace agreement The case did not
034/LDTPP/KPK-P/ a KMPP credit type and loan details as accompanied there is no nominal has been made have a direct
III/2024 dated March follows: by the Legal amount of the between the Bank impact on the
21, 2024 - Application Date: November 20, 2020 Department lawsuit linked to and the Debtor company’s
- Ceiling: IDR 300,000,000 together with KCP the Bank. through a Peace condition.
Whistleblower: - Term: 240 months Bima Agreement Letter
Pasundan Corruption - Installment: IDR 3,350,000 signed on June 25,
The debtor came to Bank Mandiri Taspen
Eradication Community KCP Bima in November 2023 to confirm the 2024.
top-up loan, but after the calculation, the Through this Peace
Reported: top-up could not be done because the loan Agreement Letter,
Bank Mandiri Taspen was already at its maximum. the Debtor withdrew
KCP Bima Because he could not top up, he asked for the Police Report.
details of the repayment and he objected
to the figures given so that a detailed
explanation was given by the ROP.
At the end of November 2023, KCP Bima
received a letter on behalf of the Pasundan
Corruption Eradication Community NGO
which basically asked for an explanation
regarding the loan. The bank again
explained the product details and the
debtor understood and comprehended.
March 19, 2024, the debtor came to
the Bima KCP to request details of the
settlement, and the debtor still objected
to the figure. The debtor wanted the
settlement figure to be based only on
the cash in hand amounting to IDR
105,940,205. The Bank responded to
this request that this could not be done.
April 23, 2024, Bank Mandiri Taspen
KCP Bima received a summons from the
Bima City Police to fulfill the summons for
questioning
PT Bank Mandiri Taspen
623
2024 Annual Report
Page 626
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
4 Laporan Polisi Nomor Pelaporan dilakukan atas dugaan tindak Telah dilakukan Pada gugatan ini Melalui Surat Perkara tidak
LP/B/87/V/2024/SPKT/ pidana pemalsuan dokumen. perdamaian antara tidak terdapat Perdamaian berdampak
Res Ende/Polda NTT Ybs merupakan debitur KCP Ende, Bank dengan nominal gugatan Debitur melakukan langsung
tanggal 16 Mei 2024 dengan rincian pinjaman sebagai berikut: Debitur melalui yang dikaitkan pencabutan Laporan atas kondisi
Pinjaman 1 Surat Kesepakatan kepada Bank. di Kepolisian. perusahaan.
Pelapor: - Tanggal Pengajuan: 11 November Perdamaian yang
Theresia Seze 2019 ditandatangani
- Plafond: Rp141.000.000,- pada 6 Juni 2024
Terlapor: - Jangka Waktu: 132 bulan
Bank Mandiri Taspen - Angsuran: Rp2.196.182,-
KCP Ende Pinjaman Top Up 1
- Tanggal Pengajuan: 20 Maret 2020
- Plafond: Rp210.000.000,-
- Jangka Waktu: 127 bulan
- Angsuran: Rp3.333.543,-
Pinjaman Top Up 2
- Tanggal Pengajuan: 26 Oktober 2021
- Plafond: Rp227.000.000,-
- Jangka Waktu: 110 bulan
- Angsuran: Rp3.652.525,8
Debitur datang ke KCP Ende dan
bersikeras tidak mengakui adanya
TopUp II, setalah dilakukan penjelasan
dengan menyertakan rekening koran,
debitur juga menyatakan bahwa tidak
merasa melakukan penarikan pada mesin
ATM yang mana kartu ATM ada pada
penguasaanya.
Atas keadaan tersebut debitur meminta
untuk pelunasan.
Police Report Number The report was made on suspicion of A peace settlement In this lawsuit, Through the Peace The case does
LP/B/87/V/2024/SPKT/ criminal acts of document falsification. has been made there is no nominal Agreement Letter, not have a direct
Res Ende/NTT Regional The person concerned is a debtor of KCP between the Bank claim associated the Debtor withdrew impact on the
Police dated May 16, Ende, with the following loan details: and the Debtor with the Bank. the Police Report. condition of the
2024 Loan 1 through a Peace company.
- Application Date: November 11, 2019 Agreement Letter
Whistleblower: - Ceiling: IDR 141,000,000 signed on June 6,
Theresia Seze - Term: 132 months 2024
- Installment: IDR 2,196,182
Reported: Top Up Loan 1
Bank Mandiri Taspen - Application Date: March 20, 2020
KCP Ende - Ceiling: IDR 210,000,000
- Term: 127 months
- Installment: IDR 3,333,543
Top Up Loan 2
- Application Date: October 26, 2021
- Ceiling: IDR 227,000,000,-
- Term: 110 months
- Installment: IDR 3,652,525.8
The debtor came to KCP Ende and
insisted on not admitting the existence
of TopUp II, after an explanation was
given by including a bank statement,
the debtor also stated that he did not
feel like he had made a withdrawal at
an ATM machine where the ATM card
was in his possession.
Due to this situation, the debtor asked
for payment.
PT Bank Mandiri Taspen
624
Laporan Tahunan 2024
Page 627
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
5 Laporan Pengaduan Pelaporan dilakukan atas dugaan tindak Telah dilakukan Pada gugatan ini Proses pencabutan Perkara tidak
tanggal 22 April 2024 pidana penipuan atau penggelapan. perdamaian antara tidak terdapat laporan di Polres berdampak
Pelapor merupakan debitur KCP Sragen Bank dengan nominal gugatan Sragen. langsung
Pelapor: dengan rincian pinjaman sebagai berikut: debitur pada 10 yang dikaitkan atas kondisi
Sarjono - Produk: KMPP THT Oktober 2024. kepada Bank. perusahaan.
- Tanggal Pengajuan: 24 April 2018 Atas kesepakatan
Terlapor: - Plafond: Rp107.900.000,- perdamaian
Bank Mandiri Taspen - Jangka Waktu: 240 bulan tersebut debitur
KCP Sragen - Angsuran: Rp1.334.363,33 akan mencabut
- Cash on Hand: Rp10.601.959,- laporannya di
Debitur merasa tidak memiliki hutang Kepolisian.
atas nominal diatas, hutang yang
diakui oleh debitur adalah sejumlah Rp
10.000.000,-
26 Maret 2024, Bank menerima surat
somasi dari Kantor Advokat & Konsultan
Hukum Pitoyo dengan point somasi
sebagai berikut:
- Klarifikasi
- Pembukaan blokir dan pencairan uang
blokir debitur a.n. Sarjono
- Mediasi dengan pihak Bank
Bank memberikan respon atas Somasi
yang diterima namun tidak diberi respon
oleh debitur.
21 Juni 2024, Bank menerima Surat dari
Polres Sragen dengan perihal Wawancara
Klarifikasi terkait aduan dari Sarjono serta
membawa dokumen pendukung lainnya.
Complaint Report The report was made on suspicion of A peace settlement In this lawsuit, The process of The case does
dated April 22, 2024 fraud or embezzlement. has been made there is no nominal withdrawing the not have a direct
The whistleblower is a debtor of KCP between the Bank claim associated report at the Sragen impact on the
Whistleblower: Sragen with the following loan details: and the debtor with the Bank. Police Department. condition of the
Sarjono - Product: KMPP THT on October 10, company.
- Date of Submission: April 24, 2018 2024. Based on the
Reported: - Ceiling: IDR 107,900,000 peace agreement,
Bank Mandiri Taspen - Term: 240 months the debtor will
KCP Sragen - Installment: IDR 1,334,363.33 withdraw his report
- Cash on Hand: IDR 10,601,959 to the Police.
The debtor feels that he does not have
a debt for the nominal amount above,
the debt recognized by the debtor is
IDR 10,000,000
March 26, 2024, the Bank received a
warning letter from the Pitoyo Lawyer
& Legal Consultant Office with the
following warning points:
- Clarification
- Unblocking and disbursement of
blocked money from the debtor a.n.
Sarjono
- Mediation with the Bank
The Bank responded to the warning
received but was not responded to by
the debtor.
June 21, 2024, the Bank received a
letter from the Sragen Police regarding
a Clarification Interview regarding the
complaint from Sarjono and bringing
other supporting documents.
PT Bank Mandiri Taspen
625
2024 Annual Report
Page 628
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
6 Laporan Informasi Debitur datang ke KC Banjarmasin Telah Pada gugatan ini Dengan Perkara tidak
Nomor: LI/125/VIII/ pada agustus 2023 untuk menanyakan diterbitkan Surat tidak terdapat diterbitkannya berdampak
RES.2.2/2024/Dit sisa bade pinjaman dan dijelaskan Pemberitahuan nominal gugatan SP2HP, maka proses langsung
Reskrimsus tanggal 22 nominalnya, tapi debitur tidak merasa Perkembangan yang dikaitkan penyidikan dilakukan atas kondisi
Agustus 2024 keberatan atas nominal yang disebutkan hasil Penyelidikan kepada Bank. penghentian perusahaan.
oleh petugas Bank. (SP2HP) pada
Pelapor: Pada September 2023 debitur datang tanggal 7
Abdul Haris lagi dan meminta penjelasan secara November
detail tentang produk KMPP dan nasabah 2024 yang
Terlapor: tidak terima dengan blokiran (Cadangan pada pokoknya
Bank Mandiri Taspen Angsuran) yang sangat besar. menyatakan telah
KC Banjarmasin Awal Oktober 2023, Bank berinisiatif dilakukan proses
melakukan pertemuan dengan debitur penyelidikan
dan ternyata debitur mengajak wartawan terhadap dugaan
dan keluarga. Bank kembali menjelaskan peristiwa Tindak
mengenai produk KMPP serta Bank Pidana Perbankan
menawarkan skema pelunasan KMPP. berdasarkan
27 Oktober 2023, debitur menyampaikan Gelar Perkara
permohonan pelunasan tanpa penalty Internal Polda
dan bunga berjalan. Kalsel tanggal 01
6 November 2023, pelunasan dilakukan November 2024.
oleh debitur.
29 November, debitur kembali melapor
ke OJK secara online dan Bank
memberikan tanggapan.
Information Report The debtor came to the Banjarmasin A Notification In this lawsuit there With the issuance The case does
Number: LI/125/ Branch Office in August 2023 to ask Letter on the is no nominal claim of SP2HP, the not have a
VIII/RES.2.2/2024/ about the remaining loan balance and Progress of associated with the investigation process direct impact on
Dit Reskrimsus dated the nominal amount was explained, but Investigation Bank. is terminated the company’s
August 22, 2024 the debtor did not object to the nominal Results (SP2HP) condition.
amount mentioned by the Bank officer. was issued on
Whistleblower: In September 2023, the debtor November 7,
Abdul Haris came again and asked for a detailed 2024, which in
explanation of the KMPP product and the essence stated that
Reported: customer did not accept the very large an investigation
Bank Mandiri Taspen block (Installment Reserve). process had
KC Banjarmasin Early October 2023, the Bank took the been carried out
initiative to hold a meeting with the into the alleged
debtor and it turned out that the debtor Banking Crime
invited journalists and family. The Bank incident based
again explained the KMPP product and on the Internal
the Bank offered a KMPP repayment Case Title of the
scheme. South Kalimantan
October 27, 2023, the debtor submitted Regional Police on
a request for repayment without penalty November 1, 2024.
and current interest.
November 6, 2023, the repayment was
made by the debtor.
November 29, the debtor reported
to the OJK online again and the Bank
responded.
PT Bank Mandiri Taspen
626
Laporan Tahunan 2024
Page 629
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
7 Laporan Polisi Nomor: Pelaporan berasal dari penyalahgunaan Kasus telah Nilai kerugian Dibacakan putusan Perkara tidak
LP/B-84/VIII/2024/ dana nasabah KCP Belitung oleh CS KCP dilimpahkan yang sudah diakui pengadilan oleh berdampak
SPKT/Polres Belitung Belitung an Della Agustin dengan modus kepada Kejaksaan oleh Della Agustin Pengadilan Negeri langsung
/Polda Kep Babel membuat kartu ATM dan aktivasi Mobile Negeri Tanjung dan menjadi Tanjung Pandan pada atas kondisi
tanggal 6 Agustus 2024 Banking tanpa sepengetahuan nasabah. Pandan. kerugian Bank 3 September 2024 perusahaan.
Awal mula ditemukan penyalahgunaan Sidang telah adalah sebesar dengan amar putusan
Pelapor: dana ini berangkat dari pemeriksaan/ dilaksanakan pada Rp1.015.955.800,- sebagai berikut:
Bank Mandiri Taspen control testing yang dilakukan oleh RBC 29 Agustus 2024 1. Menyatakan
KC Palembang Cabang sebagai fungsi pemeriksaan. dengan agenda terdakwa an Della
Penyalahgunaan dana berdasarkan data Pembacaan Agustin Wiana
Terlapor: anomali dimana terdapat pengaktifan dakwaan, telah terbukti
Della Agustin (CS KCP rekening dormant nasabah dan transaksi keterangan secara sah dan
Belitung) aplikasi Movin sebesar Rp6.000.000,- ke saksi dan alat meyakinkan
rekening a.n. Della Agustin. bukti. Saksi yang bersalah
Atas anomaly transaksi tersebut RBC dihadirkan adalah melakukan
Cabang berinisiatif untuk melakukan KC Palembang, KCP tindak pidana
pendalaman terhadap transaksi dan Belitung, Teller KCP, yang melakukan
ditemukan 16 rekening nasabah yang RBC KC Belitung “Penggelapan
melakukan transfer ke rekening Della dan Internal Audit. dalam jabatan
Agustin. sebagaimana
Nilai kerugian yang sudah diakui oleh dakwaan primair”
Della Agustin dan menjadi kerugian Bank 2. Menjatuhkan
adalah sebesar Rp1.015.955.800,- pidana kepada
Terdakwa oleh
karena itu dengan
pidana penjara
selama 2 tahun
dan 6 bulan.
3. Menetapkan masa
penangkapan
dan penahanan
yang telah
dijalani terdakwa
dikurangkan
seluruhnya dari
pidana yang
dijatuhkan.
4. Memerintahkan
terdakwa tetap
ditahan.
5. Menetapkan
barang bukti
dimusnahkan.
6. Membebankan
biaya perkara
kepada terdakwa.
Police Report Number: The report originated from the misuse The case has been The value of the The court decision The case does
LP/B-84/VIII/2024/ of Belitung Sub-branch Office customer transferred to the loss that has been was read out by the not have a
SPKT/Polres Belitung/ funds by Belitung Sub-branch Office Tanjung Pandan acknowledged Tanjung Pandan direct impact on
Polda Kep Babel dated CS in the name of Della Agustin with District Attorney’s by Della Agustin District Court on the company’s
August 6, 2024 the mode of making ATM cards and Office. and is a loss to September 3, 2024 condition.
activating Mobile Banking without the The trial was held the Bank is IDR with the following
Whistleblower: customer’s knowledge. on August 29, 1,015,955,800. verdict:
Bank Mandiri Taspen The initial discovery of this misuse of 2024 with the 1. Declaring that
KC Palembang funds came from the inspection/control agenda of Reading the defendant
testing carried out by the RBC Branch the indictment, Della Agustin
Reported: as an inspection function. The misuse witness statements Wiana has been
Della Agustin (CS KCP of funds was based on anomalous data and evidence. proven legally and
Belitung) where there was an activation of a The witnesses convincingly guilty
customer’s dormant account and a Movin presented were of committing
application transaction of IDR 6,000,000 KC Palembang, a crime of
to the account in the name of Della Belitung Sub- “Embezzlement in
Agustin. branch Office, office as per the
Due to the transaction anomaly, the RBC Sub-branch Office primary charge”
Branch took the initiative to conduct an Teller, RBC Belitung 2. Sentencing the
in-depth investigation of the transaction Sub-branch Office Defendant to a
and found 16 customer accounts that and Internal Audit. prison sentence
made transfers to Della Agustin’s of 2 years and 6
account. months.
The amount of loss that has been 3. Determining
recognized by Della Agustin and has that the period
become a Bank loss is IDR 1,015,955,800 of arrest and
detention that
the defendant has
served is deducted
entirely from the
sentence imposed.
4. Ordering that the
defendant remain
detained.
5. Determining
that evidence be
destroyed.
6. Charging the
defendant with
court costs.
PT Bank Mandiri Taspen
627
2024 Annual Report
Page 630
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
8 Laporan Pengaduan Kasus bermula atas data pensiunan Bank telah Pada gugatan ini Telah dilakukan Perkara tidak
Masyarakat No : yang dikirimkan oleh PT Taspen dengan memenuhi tidak terdapat perdamaian antara berdampak
LPM/116.SATRESKRIM/ arahan untuk ditindaklanjuti pembuatan panggilan nominal gugatan Bank dengan Debitur. langsung
IX/2024/SPKT/POLRES rekening. yang dikaitkan atas kondisi
TRENGGALEK tanggal Pembuatan rekening oleh KCP Trenggalek kepada Bank. perusahaan.
7 September 2024 dilakukan tanpa adanya tanda tangan
dari calon nasabah.
Pelapor: KCP Trenggalek mengantarkan buku
Alpiah (nasabah) rekening kepada nasabah, namun
terdapat penolakan karna ybs merasa
Terlapor: tidak pernah membuka rekening di
Bank Mandiri Taspen Bank Mandiri Taspen dan tidak merasa
KCP Trenggalek mengalihkan gaji pensiun serta THT Bank
kepada Mandiri Taspen.
KC Kediri dan Manager Layanan PT
Taspen bertemu dengan nasabah dan
menjelaskan alur proses transaksi gaji
pensiun dan nasabah mengerti.
Namun pada 23 September 2024, KCP
Trenggalek menerima surat klarifikasi
perkara dari Polres Trenggalek.
Public Complaint The case began with retirees data sent by Banks have In this lawsuit Peace agreement has The case does
Report No: LPM/116. PT Taspen with instructions to follow up answered the call there is no nominal been made between not have a
SATRESKRIM/ on account creation. amount of the the Bank and the direct impact on
IX/2024/SPKT/POLRES The account creation by KCP Trenggalek lawsuit linked to Debtor. the company’s
TRENGGALEK dated was carried out without a signature from the Bank. condition.
September 7, 2024 the prospective customer.
KCP Trenggalek delivered the account
Whistleblower: book to the customer, but there was a
Alpiah (customer) rejection because the person felt that he
had never opened an account at Bank
Reported: Mandiri Taspen and did not feel that he
Bank Mandiri Taspen had transferred his retirement salary and
KCP Trenggalek THT Bank to Mandiri Taspen.
KC Kediri and PT Taspen Service Manager
met with the customer and explained the
flow of the retirement salary transaction
process and the customer understood.
However, on September 23, 2024, KCP
Trenggalek received a clarification letter
of the case from the Trenggalek Police
Department.
9 Laporan Pengaduan No Terdapat pelaporan an Basir kepada Bank Bank telah Pada gugatan ini Telah dilakukan Perkara tidak
: 001/B/FORMAT-P2 Mandiri Tapen atas dugaan Tindak Pidana memenuhi tidak terdapat perdamaian antara berdampak
SULTRA/VIII/2024 Bank. permintaan nominal gugatan Bank dengan langsung
tanggal 15 Agustus Pelapor adalah debitur Bank Mandiri klarifikasi ke 2 pada yang dikaitkan debitur pada 9 atas kondisi
2024 Taspen kelolaan KC Kendari. 7 & 8 Oktober kepada Bank. Oktober 2024. perusahaan.
Bahwa debitur sebelum TMT pension 2024. Atas kesepakatan
Pelapor: mendapatkan sanksi pidana tipikor perdamaian tersebut
Basir sehingga pada saat pensiun tidak debitur akan
menerima gaji pensiun. Dalam hal ini mencabut laporannya
Terlapor: Pelapor hanya menerima THT dan Dana di Kepolisian.
Bank Mandiri Taspen Iuran Pensiun yang dibayarkan kepada
KC Kendari Pelapor berdasarkan surat intruksi dari
Taspen kepada Bank Mandiri Taspen.
Diketahui bahwa saat TMT Pensiun masih
terdapat angsuran berjalan yang perlu
dibayarkan Pelapor kepada Bank. Hal ini
membuat Bank melakukan pendebetan
otomatis atas dana THT dan Dana Iuran
Pensiun yang masuk ke rekening Bank
sebagai sumber pembayaran angsuran.
PT Bank Mandiri Taspen
628
Laporan Tahunan 2024
Page 631
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Sanksi yang
Risiko dan terhadap
Pokok Perkara/ Status dikenakan/
Nominal kondisi
Gugatan Uraian Kasus Penyelesaian Putusan Perkara
No Gugatan Perusahaan
Subject Matter/ Case Description Settlement Sanctions
Risk and Impact on
Lawsuit Status Imposed/Case
Lawsuit Amount Company
Decision
Condition
Complaint Report No: There is a report by the name Basir to The Bank has In this lawsuit, A peace agreement The case does
001/B/FORMAT-P2 Bank Mandiri Tapen on suspicion of Bank fulfilled the 2nd there is no nominal has been made not have a
SULTRA/VIII/2024 Crime. clarification request claim associated between the Bank direct impact on
dated August 15, 2024 The whistleblower is a debtor of Bank on October 7 & 8, with the Bank. and the debtor on the company’s
Mandiri Taspen managed by KC Kendari. 2024. October 9, 2024. condition.
Whistleblower: That the debtor, before the TMT Based on the peace
Basir retirement, received a criminal sanction agreement, the
for corruption so that when he retired he debtor will withdraw
Reported: did not receive a retirement salary. In this his report to the
Bank Mandiri Taspen case, the whistleblower only received THT Police.
KC Kendari and retirement Contribution Funds paid
to the whistleblower based on a letter of
instruction from Taspen to Bank Mandiri
Taspen.
It is known that when the TMT
Retirement there were still ongoing
installments that the whistleblower
needed to pay to the Bank. This caused
the Bank to automatically debit the THT
funds and Retirement Contribution Funds
that entered to the Bank account as a
source of installment payments.
10 B/417/XII/ Debitur melakukan pengaduan yang Bank telah Pada gugatan ini Dalam proses Perkara tidak
Res.1.24./2024/Reskrim berisi bedanya plafond pinjaman yang menghadiri tidak terdapat perdamaian berdampak
tanggal 13 Desember diterima oleh debitur. panggilan pada nominal gugatan langsung
2024 Sudah pernah bertemu dengan pihak tanggal 17 yang dikaitkan atas kondisi
kepolisian di Polres Merauke akan tetapi Desember kepada Bank. perusahaan.
Pelapor: tidak ada titik terang.
Isak Ronumbre Nasabah melaporkan ke kepolisian terkait
perbedaan plafond ini.
Terlapor:
Bank Mandiri Taspen
KCP Merauke
B/417/XII/ The debtor filed a complaint containing The bank has In this lawsuit there In the peace The case does
Res.1.24./2024/Reskrim the difference in the loan ceiling received attended the call is no nominal claim agreement process not have a
dated December 13, by the debtor. on December 17 associated with the direct impact on
2024 Had met with the police at the Merauke Bank. the company’s
Police but there was no bright spot. condition.
Whistleblower: The customer reported to the police
Isak Ronumbre regarding this difference in the ceiling.
Reported:
Bank Mandiri Taspen
KCP Merauke
PT Bank Mandiri Taspen
629
2024 Annual Report
Page 632
Perkara/Permasalahan Hukum Pidana yang telah selesai Criminal Law Cases/Issues Resolved at the Police Level
prosesnya di kepolisian
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
1 LP/A/172/X/2021/ Adanya dugaan penyalahgunaan Pengembalian Total kerugian Kasus dilanjutkan Perkara tidak
SPKT/POLRES METRO kewenangan yang dilakukan oleh berkas pada saat sebesar dengan berdampak
JAKARTA TIMUR/ oknum Account Officer Pension (AOP) pelimpahan ke Rp1.154.050.000,- penanganan oleh langsung
POLDA METRO JAYA, terhadap 9 debitur dengan total Kejaksaan Negeri External Lawyer. atas kondisi
tanggal 21 Oktober kerugian sebesar Rp1.154.050.000,- dengan alasan Kejaksaan sudah perusahaan.
2021 Adapun modus yang dilakukan oleh adanya petunjuk melimpahkan
ybs adalah sebagai berikut: penyempurnaan perkara kepada
Pelapor: - Oknum AOP melakukan penarikan pemeriksaan Pengadilan
D.M. Sagala (Penyidik sejumlah uang dari rekening debitur di tingkat Negeri Jakarta
Polres Jakarta Timur) melalui teller dengan slip penarikan Kepolisian dengan PusatDiketahui
yang diduga dipalsukan tanda menambahkan bahwa telah
Terlapor: tangannya. dugaan dibacakan Putusan
Siti Zaenabun pelanggaran oleh majelis Hakim
- Melakukan penarikan sejumlah
Pemberantasan Pengadilan Negeri
uang dari rekening debitur dengan
Tindak Pidana Jakarta Pusat.
menggunakan kartu ATM debitur.
Korupsi. Dengan putusan
- Tidak dilakukannya pembatalan Merupakan tindak 6 (enam) tahun
kredit atas debitur yang gagal lanjut dari laporan 6 (enam) bulan,
dilakukan take over. Kegagalan take pertama, dimana dengan denda
over disebabkan nominal pelunasan adanya perubahan Rp.200 juta dan
di Bank asal lebih besar daripada pihak yang uang pengganti
plafond kredit yang diberikan oleh melaporkan (Kanit sebesar Rp.934
Bank Mantap. Reskrimsus Polres juta.Untuk Salinan
- Uang hasil pencairan kredit Jaktim). putusan, sampai
dititipkan kepada calo untuk Berdasarkan dengan saat
selanjutnya diserahkan kepada pada surat Polres ini belum kami
debitur. Jakarta Timur dapatkan dari PTSP
kepada Kejari Pengadilan Negeri
- Dugaan pemalsuan bukti pelunasan
Jakarta Timur Jakarta Pusat.
di Bank asal.
nomor B/298/I/ Akan diproses
RES.1.11/ 2024/ untuk permintaan
Res.Jt perihal Salinan putusan
pengiriman dimaksud
tersangka dan
barang bukti tgl
23 Januari 2024
menyatakan
bahwa telah
terjadi pelimpahan
perkara ke
kejaksaan negeri
Jakarta timur
PT Bank Mandiri Taspen
630
Laporan Tahunan 2024
Page 633
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
LP/A/172/X/2021/ Alleged abuse of authority by an Return of the file Total loss IDR Case handled The case does
SPKT/POLRES METRO individual Pension Account Officer upon transfer 1.154.050.000,- by external legal not have a
JAKARTA TIMUR/ (AOP) involving 9 debtors with a total to the District counsel. Prosecutor direct impact on
POLDA METRO JAYA, loss of IDR 1.154.050.000. The alleged Attorney’s submitted the the company’s
dated October 21, modus operandi is as follows: Office due to case to the Central condition.
2021 - The AOP withdrew a sum of instructions for Jakarta District
improvement of Court. It is known
money from the debtor’s account
Reporter: investigation at that a verdict has
via a teller using withdrawal
D.M. Sagala (East the Police level by been read by the
slips suspected to have forged
Jakarta Police adding suspected Panel of Judges: 6
Investigator) signatures. violations of years and 6 months
- Withdrawal of funds using the the Corruption imprisonment, IDR
Reported Party: debtor’s ATM card Eradication 200 million fine,
Siti Zaenabun - Failure to cancel loans for debtors Law. This is a and IDR 934 million
whose takeovers failed. The failure follow-up to in restitution.
was due to the original bank’s the initial report copy of the verdict
repayment amount being higher with a change has not yet been
than the credit plafond provided by in the reporting obtained from the
Bank Mantap party (Head of PTSP of the Central
- Loan disbursement funds were Special Crimes Jakarta District
entrusted to a broker to be Unit, East Jakarta Court.
Police). Based on Request for a copy
forwarded to the debtor.
the East Jakarta is in process.
- Alleged forgery of repayment proof
Police letter to
from the original bank.
East Jakarta DA
No. B/298/I/
RES.1.11/2024/
Res.Jt dated
January 23, 2024,
the case has been
transferred to
the East Jakarta
District Attorney.
PT Bank Mandiri Taspen
631
2024 Annual Report
Page 634
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
2 LP-B/93/III/2020/Res. Adanya dugaan penyalahgunaan Bank Mantap Total kerugian Pencabutan laporan Perkara tidak
Serang Kota/SPKT-C kewenangan yang dilakukan oleh telah melaporkan Bank sebesar di Kepolisian sudah berdampak
tanggal 2/3/2020 oknum Relation Officer Pension (ROP) Sdri. N. Husnia Rp623.658.701,- dilaksanakan langsung
terhadap 17 debiturnya. alias Ene Husnia oleh Lawyer yang atas kondisi
Pelapor: Total kerugian Bank sebesar (mantan ROP) ditunjuk oleh perusahaan.
Bank Mandiri Taspen Rp623.658.701,- ke Polres Serang Bank, namun
Terlapor N.Husnia (Ene Husnia)- Kota pada tanggal atas pencabutan
Terlapor: mantan ROP 02 Maret 2020. laporan yang
N. Husnia alias Ene Adapun modus yang dilakukan oleh Dugaan tindak dilakukan tidak
Husnia terduga pelaku adalah sebagai berikut: pidana yang bisa ditindaklanjuti
- Mengambil uang (menggelapkan) dilaporkan adalah karena perkara
hasil pencairan kredit debitur utk melanggar pasal sudah masuk dalam
keperluan take over.Mamalsukan 49 ayat (1) dan proses penyidikan.
slip penarikan rekening debitur. (2) UU Perbankan Dikarenakan sudah
Memalsukan slip setoran di Bank dan pasal 3 UU masuk proses
No. 8 tahun 2010 penyidikan, proses
Bukopin.
tg Tindak Pidana pencabutan laporan
- Memberikan informasi yang tidak
Pencucian Uang harus dilakukan
sesuai kepada bank dan debitur
(TPPU). bersamaan dengan
Potensi kerugian: Restorative Justice,
Rp.623.658.701,- namun tidak bisa
Untuk dilakukan karena
memperkuat tersangka posisi
laporan dimaksud menghilang (DPO)
ke depan Hingga saat ini
akan dimintai masih dalam
keterangan proses penjajakan
beberapa pencabutan laporan
karyawan kepolisian di
Bank Mantap Polrestabes Serang
yang terkait
sebagaigaksi.
Saksi ahli
telah hadir
untuk dimintai
keterangan.
Terdapat
permintaan
tambahan
keterangan
saksi ahli dari
regulator (OJK)
dari Polres Serang.
Koordinasi
dengan Polres
Serang akan
dilakukan
proses cabut
laporan dengan
Kasatreskrim yang
baru.
PT Bank Mandiri Taspen
632
Laporan Tahunan 2024
Page 635
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
LP-B/93/III/2020/Res. Alleged abuse of authority by a Bank Mantap Total Bank loss: The withdrawal of The case does
Serang Kota/SPKT-C former Pension Relation Officer (ROP) reported N. Husnia IDR 623.658.701,- the police report not have a
dated March 2, 2020 involving 17 debtors. a.k.a. Ene Husnia has been carried direct impact on
Bank loss totals IDR 623.658.701. (former ROP) to out by the lawyer the company’s
Reporter: Modus includes: the Serang City appointed by the condition.
Bank Mandiri Taspen -Reported Party N.Husnia (Ene Police on March Bank. However, the
Husnia)-a former ROP 2, 2020. Alleged withdrawal could
Reported Party: The modus operandi carried out by the criminal acts: not be processed
N. Husnia a.k.a Ene alleged perpetrator is as follows: violating Article further as the case
Husnia - Embezzling credit disbursement 49 paragraphs has already entered
funds meant for takeovers. Forging (1) and (2) of the the investigation
withdrawal slips of debtor accounts. Banking Law and stage.
Forging deposit slips at Bank Bukopin. Article 3 of Law Since it is
- Providing false information to the No. 8 of 2010 on already under
Money Laundering investigation, the
bank and the debtor.
(TPPU). withdrawal must be
Potential loss: IDR accompanied by a
623.658.701. To Restorative Justice
strengthen the process. However,
report, testimonies this cannot be
from related carried out as the
Bank Mantap suspect is currently
employees will be at large (on the
collected. Expert wanted list).
witnesses have As of now, the
been presented. Bank is still in the
There was a process of exploring
request for the possibility
additional of withdrawing
statements the police report
from expert at the Serang
witnesses by the Metropolitan
regulator (OJK). Police (Polrestabes
Coordination with Serang).
Serang Police is
ongoing regarding
the withdrawal of
the report with
the new Head
of the Criminal
Investigation Unit.
3 LP/B/291/VII/2022/ Ybs. merupakan debitur KCP Pegawai Bank Pada gugatan ini Masih dalam Perkara tidak
SPKT/Polres Indramayu dengan produk KMPP Mandiri Taspen tidak terdapat proses di Kepolisian berdampak
Indramayu/Polda Take Over (Bank BJB) dengan plafond KCP Indramayu nominal gugatan Indramayu. langsung
Jabar, tanggal 16 Juli Rp350.000.000,-TO dilakukan sudah dimintai yang dikaitkan Dalam proses atas kondisi
2022 sejumlah Rp27.750.000 di Bank BJB. keterangan di kepada Bank. pencabutan perkara perusahaan.
Tgl 18 Februari 2021 ybs melakukan Kepolisian antara karena sudah
Pelapor: penarikan sejumlah Rp100.000.000 lain Raditya selaku dilakukan takeover
Nandang Sudrajat di KCP Indramayu sesuai dengan slip KCP Indramayu, atas pinjaman
penarikanDiinfokan dari ybs bahwa dan Roby selaku Nandang Sudrajat
Terlapor: langsung menyerahkan sejumlah uang ROP yang
Bank Mandiri Taspen tersebut kepada Kartani Pringgodhani menjabat pada
KCP Indramayu – Sales Fronting (SF) dengan alasan waktu itu.
meminjam dan akan dikembalikan
dengan sejumlah bunga.Juni 2021 SF
meninggal dunia, sehingga istri alm
menyerahkan seluruh buku tabungan
yang sebelumnya masih dipegang
oleh ybs kepada Roby (ROP). Setelah
itu buku tabungan diserahkan kepada
Verifikator untuk disimpan.Agustus
2021 Tim SKAI melakukan investigasi
case SF
Juli 2022, debitur mendatangi KCP
indramayu untuk meminta keterangan
karna ybs merasa sudah membatalkan
pinjaman dan ybs memberikan
keterangan bahwa tidak pernah
melakukan pelunasan Bank BJB
PT Bank Mandiri Taspen
633
2024 Annual Report
Page 636
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
LP/B/291/VII/2022/ The complainant is a debtor of KCP Employees of This lawsuit does The case is still The case does
SPKT/Polres Indramayu under the KMPP Take Over Bank Mandiri not involve any under police not have a
Indramayu/Polda (Bank BJB) loan product with a ceiling Taspen KCP specific monetary investigation in direct impact on
Jabar, dated July 16, of IDR 350.000.000. A take-over Indramayu, claim against the Indramayu. the company’s
2022 was conducted in the amount of IDR including Raditya Bank. The withdrawal of condition.
27.750.000 at Bank BJB. n February (Head of KCP the case is being
Reporter: 18, 2021, the complainant made a Indramayu) and processed since the
Nandang Sudrajat withdrawal of IDR 100,000,000 at Roby (former loan of Nandang
KCP Indramayu, as per the withdrawal ROP), have been Sudrajat has already
Reported Party: slip. The complainant stated that he questioned by the been taken over.
Bank Mandiri Taspen immediately handed over the funds to Police.
Indramayu Sub- Kartani Pringgodhani – Sales Fronting
Branch (SF) under the reason of borrowing
and promised to return it with
interest. In June 2021, the SF passed
away. Subsequently, the late SF’s
wife handed over all savings books,
which were still in the complainant’s
possession, to Roby (ROP). The savings
books were later submitted to the
Verificator for safekeeping. In August
2021, the SKAI Team conducted an
investigation into the SF case.
In July 2022, the debtor visited KCP
Indramayu seeking clarification,
claiming that he had already cancelled
the loan and stating that he had never
repaid Bank BJB.
4 Sp.Lidik/64/I/2023/ Ybs merupakan debitur KC Jambi, Masih dalam Pada gugatan ini Telah dilakukan Perkara tidak
Reskrim tanggal 10 dengan rincian pinjaman sbg berikut: proses permintaan tidak terdapat pencabutan laporan berdampak
Januari 2023 - Tanggal Pengajuan: 18 September klarifikasi di nominal gugatan pengaduan di Polres langsung
2017 Kepolisian. yang dikaitkan Magelang. atas kondisi
Pelapor: - Plafond: Rp215.000.000,- kepada Bank. Dengan ini kasus perusahaan.
Esteria Sitanggang - Jangka Waktu: 106 bulan dinyatakan selesai
- Angsuran: Rp2.940.705,- pada tingkat
Terlapor: Ybs mendatangi KC Jambi guna Kepolisian.
Bank Mandiri Taspen melakukan penarikan uang THT
KC Jambi Pensiun, dan kemudian dimintakan
oleh pihak Bank untuk menyerahkan
SK Pensiun sebagai jaminan karena
ybs memasuki usia pensiun dan
belum menyerahkan SK Pensiun.
Debitur kembali mendatangi Bank
guna menanyakan dana blokiran
untuk dicairkan, dan telah dijelaskan
oleh petugas bank peruntukan dari
dana blokir yang sbg angsuran ketika
pegawai masih aktif. Namun debitur
tidak menerima penjelasan tsb,
dikarenakan pada saat penjelasan
debitur terinfo bahwa dana blokir
dapat dicairkan.Telah dilakukan
upaya mediasi di Taspen, karena ybs
melaporkan ke PT Taspen.
Pada tanggal 30 januari 2023 Bank
Mantap Jambi menerima surat
panggilan dari kepolisian Resort
Kota besar Jambi untuk memberikan
keterangan terkait pengaduan debitur
an Esteria Sitanggang
PT Bank Mandiri Taspen
634
Laporan Tahunan 2024
Page 637
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
Sp.Lidik/64/I/2023/ The complainant is a debtor of the Jambi Still in the process There is no The police report The case does
Reskrim dated Branch, with loan details as follows: of clarification at financial claim was withdrawn at not have a
January 10, 2023 - Application Date: September 18, 2017 the Police. directed against Magelang Police direct impact on
- Loan Ceiling: IDR 215.000.000 the Bank in this Station, and the the company’s
Reporter: - Loan Term: 106 months complaint. case is considered condition.
Esteria Sitanggang - Installment: IDR 2.940.705 closed at the Police
The complainant visited the Jambi level.
Reported Party: Branch to withdraw Pension THT funds,
Bank Mandiri Taspen but was asked by the bank to submit
Jambi Branch her Retirement Decree (SK Pensiun)
as collateral, since she was reaching
retirement age and had not yet submitted
the decree. DeThe debtor returned to the
bank to inquire about the blocked funds
for disbursement. Bank officers explained
that the blocked funds were intended
as loan repayments when the employee
was still active. However, the complainant
did not accept this explanation, as she
had previously been informed that the
blocked funds could be disbursed. A
mediation effort was conducted at PT
Taspen, following the complainant’s
report to Taspen.
On January 30, 2023, Bank Mantap
Jambi received a summons letter from the
Jambi City Police to provide clarification
regarding the complaint from the debtor,
Esteria Sitanggang.
5 STTLP/B/453/IV/2023/ FBHI yang mewakili 38 nasabah Pelaporan Pada gugatan ini Pada 6 Februari Perkara tidak
SPKT/POLDA SUMUT menyampaikan pengaduan melalui terhadap Undang tidak terdapat 2024, Penyelidik berdampak
APPK OJK ditanggal 5 November Siregar, Idham nominal gugatan telah melakukan langsung
2022. Dalam aduan tersebut, FBHI Kasim dan yang dikaitkan gelar perkara dan atas kondisi
Pelapor: melampirkan Surat Kuasa No. 234/ Firdaus Tarigan kepada Bank. berdasarkan hasil perusahaan.
Bank Mandiri Taspen SK/PID/FBHI/X/2022 dan Surat Kuasa telah dilakukan gelar perkara
No. 235/SK/PID/FBHI/X/2022 yang di Poldasu pada terdapat beberapa
Terlapor: berisikan kuasa 38 nasabah kepada tanggal 11 April poin yang
Undang Siregar, FBHI. 2023, dengan terlebih dahulu
Idham Kasim, Firdaus Berdasarkan hasil analisis yang delik yang perlu dilengkapi
Tarigan dilakukan Bank, terdapat beberapa dipersangkakan oleh Penyelidik
kekeliruan yang ditemukan dalam adalah pasal 263 guna dapat
Surat Kuasa tersebut antara lain: KUHP terkait meningkatkan
- 9 nasabah yang tidak sesuai antara pemalsuan surat status menjadi
tanda tangan dalam surat kuasa dengan pelapor Penyidikan.JSP
dengan data Bank (Poniati, Nury dari Bank Sdr. telah berkoordinasi
Herti, Nasir Husein, Syamsudin Davit Meringgo dengan penyelidik
Harahap, Idham, Hasnah Maha, sesuai Surat untuk dapat
Tanda Penerimaan menjadwalkan
MHD Ridwan, Rastiliana, Mahmud);
Laporan pemanggilan
- 2 nasabah atas nama Idham dan
tertanggal 11 terhadap OJK
Sophan Sembiring telah lunas
April 2023. yang baru dapat
kreditnya, namun masih ikut dalam dilakukan pada
pengaduan ; dan minggu ke 2/3
- 5 nasabah tidak terdeteksi maret 2024.
dalam data Bank dan terindikasi Terhadap putusan
bukan merupakan nasabah Bank perdata, JSP telah
(Ponisyah, Verdy Octavianus, Ratna berkoordinasi
Khairani, Menyzarchan, Sutrisman). dengan penyelidik
Pengaduan yang dilakukan FBHI dan menyerahkan
tersebut, bersifat repetitif karena: Salinan putusan
- SP2HP Polda Sumut yang perdata tersebut
menghentikan proses penyelidikan guna dapat
mendukung proses
di tanggal 22 Maret 2022
pemeriksaan lebih
- APPK OJK tertanggal 23 Juni 2022
lanjut.
yang telah ditanggapi oleh Bank
Mandiri Taspen (materi aduan
sama).
PT Bank Mandiri Taspen
635
2024 Annual Report
Page 638
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
- Rapat Dengar Pendapat Komisi Penyelidik juga
C DPRD Sumut tertanggal 26 Juli berencana akan
2022 dengan tindak lanjut meminta mengirimkan
Bank untuk menjelaskan langsung panggilan-
kepada Nasabah mengenai panggilan kembali
produk Bank Mandiri Taspen. Bank kepada para
nasabah Bank
telah melaksanakan tindaklanjut
Mandiri Taspen
dimaksud dan melaporkan kepada
yang terdapat
DPRD Sumut atas tindak lanjut yang
dalam Surat
telah dilakukan masing-masing Kuasa sebelum
di tanggal 12 Agustus 2022, 22 diajukannya Gelar
Agustus 2022 dan 10 Oktober 2022 Perkara kembali
atas Laporan Polisi.
STTLP/B/453/IV/2023/ The FBHI, representing 38 customers, The report against There is no On February The case does
SPKT/POLDA SUMUT filed a complaint through APPK OJK on Undang Siregar, specific claim 6, 2024, the not have a
November 5, 2022. In the complaint, Idham Kasim, and amount directed investigators direct impact on
Reporter: FBHI attached Power of Attorney Firdaus Tarigan at the Bank in this conducted a case the company’s
Bank Mandiri Taspen Letters No. 234/SK/PID/FBHI/X/2022 was filed with the lawsuit. review and based condition.
and 235/SK/PID/FBHI/X/2022, which North Sumatra on the results,
Reported Parties: authorized FBHI to act on behalf of the Regional Police several points must
Undang Siregar, 38 customers. (Poldasu) on April first be fulfilled by
Idham Kasim, Firdaus Based on the Bank’s analysis, several 11, 2023, with the the investigators in
Tarigan discrepancies were found in the Power alleged offense order to escalate
of Attorney documents: being Article 263 the status to the
- 9 customers had mismatched of the Indonesian investigation
signatures compared to bank Criminal stage. JSP has
records (Poniati, Nury Herti, Nasir Code (KUHP) coordinated with
Husein, Syamsudin Harahap, Idham, concerning the investigators
Hasnah Maha, MHD Ridwan, document forgery. to schedule a
The report summons for OJK,
Rastiliana, Mahmud);
was submitted which can only be
- 2 customers (Idham and Sophan
by the Bank’s conducted in the
Sembiring) had already fully repaid
representative, second or third
their loans but were still included in Mr. Davit week of March
the complaint; and Meringgo, in 2024. Regarding
- 5 individuals were not found in the accordance with the civil court
bank’s records and were suspected the Police Report ruling, JSP has also
not to be actual bank customers Receipt Letter coordinated with
(Ponisyah, Verdy Octavianus, Ratna dated April 11, the investigators
Khairani, Menyzarchan, Sutrisman). 2023. and submitted
The complaint by FBHI is considered a copy of the
repetitive due to: decision to support
- SP2HP by North Sumatra Police the ongoing
dated March 22, 2022; examination
process. The
- The APPK OJK dated June 23, 2022,
investigators also
which has been responded to by
plan to reissue
Bank Mandiri Taspen (with the
summonses to
same complaint material). the Bank Mandiri
- The Public Hearing (Rapat Dengar Taspen customers
Pendapat) of Commission C of the listed in the Power
North Sumatra Regional House of Attorney before
of Representatives (DPRD Sumut) proceeding with
dated July 26, 2022, with a follow- another case review
up request for the Bank to directly for the Police
explain Bank Mandiri Taspen’s Report.
products to the customers. The
Bank has carried out the requested
follow-up and reported to DPRD
Sumut on the actions taken on
August 12, 2022, August 22, 2022,
and October 10, 2022, respectively.
PT Bank Mandiri Taspen
636
Laporan Tahunan 2024
Page 639
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
6 STTLP/B/453/IV/2023/ Sopan sembiring mengaku sebagai Proses pelaporan Pada gugatan ini Telah dilakukan Perkara tidak
SPKT/POLDA SUMUT korban dari Bank Mandiri Taspen. terhadap Sopan tidak terdapat pemanggilan berdampak
Namun setelah dilakukan pengecekan Sembiring telah nominal gugatan kepada Terlapor langsung
Pelapor: dan diketahui berdasarkan system dilakukan di 31 yang dikaitkan sebanyak 2 atas kondisi
Bank Mandiri Taspen bank Mandiri Taspen telah terbukti Maret 2023 di kepada Bank. kali, namun ybs perusahaan.
bahwa Sopan Sembiring tidak lagi Polda Metro tidak memenuhi
Terlapor: memiliki fasilitas kredit di Bank Mandiri dengan pelapor panggilan.
Sopan Sembiring Taspen sejak 14 Januari 2022.Atas hal dari Bank ialah Penyidik melakukan
tersebut, Bank meminta pihak-pihak Sdr. Yudhistria, pemeriksaan atas
untuk hadir dalam musyawarah adalah dengan delik ahli Bahasa dan ahli
nasabah dan debitur, dikarenakan yang dilakukan pidana, serta saksi
pada diskusi yang akan dibahas adalah pasal 310 dan lain yang berada
terkait dengan fasilitas kredit aktif 311 KUHP terkait dilapangan selain
dari masing-masing nasabah yang pencemaran dari pihak Bank
mengajukan keluhan atas fasilitas nama baik, sesuai Bahwa saat
kredit aktifnya. Surat Penerimaan ini JSP sedang
Atas kondisi tersebut, Sopan Tanda Laporan berkoordinasi
Sembiring tidak diterima kehadirannya tertanggal 31 dengan pihak
sebagai perwakilan dan melakukan Maret. BAP atas Penyelidik Polres
provokasi agar nasabah tidak ikut pelapor dan Jakarta Pusat
musyawarah dan mengajak turun 2 saksi dari untuk dapat
seluruh nasabah ke depan Graha pelapor (Sdr fickry menambahkan ahli
Mantap dan melakukan pemblokiran dan Sdr Gino) bahasa maupun
di jalan raya. telah dilakukan ahli pidana lainnya
Sopan Sembiring mulai melakukan di Polres Jakpus guna memperkuat
provokasi dan berteriak-teriak dengan di tanggal 13 bukti bukti maupun
menyatakan: April 2023 sesuai keterangan,
- Bank Mandiri Taspen merupakan SP2HP tertanggal sehubungan
penipu dan merugikan nasabah 17 April 2023. dengan dugaan
(hal ini jelas tidak didasarkan fakta, Telah dilakukan tindak pidana
dikarenakan terhadap dalil-dalil BAP Pelapor dan pencemaran nama
tersebut telah disampaikan pada BAP Saksi dengan baik tersebut agar
didampingi penyelidik dapat
pertemuan OJK, Ombudsman RI,
oleh Tim Kuasa meningkatkan
DPRD Medan dan tidak terbukti
Hukum Jimmy status perkara ini ke
terdapat pelanggaran yang
Simanjuntak & tingkat Penyidikan
dimaksud) Partners Lawfirm.
- Menyatakan terdapat potongan Telah dilakukan
asuransi dalam fasilitas kreditnya BAP Pelapor dan
yang dahulu, tapi asuransi tersebut BAP Saksi dengan
tidak ada sehingga Bank mengambil didampingi
uang dengan mengatasnamakan oleh Tim Kuasa
asuransi (hal ini tidak benar, Hukum Jimmy
dikarenakan terdapat sertifikat Simanjuntak &
asuransi atas fasilitas kreditnya Partners Lawfirm
dahulu).
- Menyatakan telah memberikan
pemberitahuan kepada pihak
kepolisian mengenai aksi yang
dilakukan di depan Graha Mantap.
(hal ini tidak benar, dikarenakan
pihak Polsek Menteng yang hadir
menyatakan tidak pernah menerima
pemberitahuan tersebut dan tidak
ada informasi mengenai unjuk rasa)
PT Bank Mandiri Taspen
637
2024 Annual Report
Page 640
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
STTLP/B/453/IV/2023/ Sopan Sembiring admitted to being The reporting The lawsuit Summons have The case does
SPKT/POLDA SUMUT a victim of Bank Mandiri Taspen. process against contains no been made to the not have a direct
However, after checking and finding Sopan Sembiring monetary Reported Party impact on the
Complainant: out based on the Bank Mandiri was filed on demand against 2 times, but he condition of the
Bank Mandiri Taspen Taspen system, it was proven that March 31, the Bank. did not fulfill the company.
Sopan Sembiring no longer has credit 2023, at Polda summons.
Reported: facilities at Bank Mandiri Taspen since Metro with Investigators
Sopan Sembiring January 14, 2022. Regarding this Mr. Yudhistria examine linguistics
matter, the Bank asked the parties from the Bank and crime experts,
to attend the deliberation namely serving as the as well as other
customers and debtors, because the complainant, witnesses in the
discussion would be related to the with the offense field apart from the
active credit facilities of each customer committed Bank.
who submitted a complaint regarding under Article That currently JSP is
their active credit facilities. 310 and 311 coordinating with
Due to these conditions, Sopan of the Criminal the Central Jakarta
Sembiring was not accepted as Code regarding Police Investigators
a representative and provoked defamation, to be able to
customers not to participate in the according to the add language
deliberation and invited all customers Report Receipt experts and other
to come down to the front of Graha Letter dated criminal experts
Mantap and block the main road. March 31. The to strengthen
Sopan Sembiring started provoking BAP for the the evidence and
and shouting, stating that: complainant statements, in
- Bank Mandiri Taspen is a fraud and and 2 witnesses connection with the
is causing harm to customers (this is (Mr. Fickry and alleged criminal act
clearly not based on facts, because Mr. Gino) was of defamation so
these arguments were presented at conducted at that investigators
meetings of the OJK, the Indonesian the Central can increase the
Jakarta Police on status of this case
Ombudsman, the Medan DPRD and
April 13, 2023, to the Investigation
it was not proven that there were any
in accordance level
violations in question)
with the SP2HP
- there is an insurance deduction in dated April 17,
the previous credit facility, but the 2023. The BAP
insurance does not exist so the Bank process of the
takes the money in the name of complainant and
insurance (this is not true, because the Witnesses
there is an insurance certificate for the was accompanied
previous credit facility). by the Legal
- he had notified the police regarding Team of Jimmy
the action carried out in front of Simanjuntak &
Graha Mantap. (This is not true, Partners Lawfirm.
because the Menteng Police who were
present stated that they had never
received the notification and there
was no information regarding the
demonstration)
PT Bank Mandiri Taspen
638
Laporan Tahunan 2024
Page 641
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
7 Laporan Informasi Permintaan klarifikasi berasal Tim Legal telah Pada gugatan ini Saat ini masih Perkara tidak
Nomor: LI/13/ dari laporan informasi yang pihak melakukan tidak terdapat dalam proses di berdampak
RES.2.2/2024/Subdit kepolisian dapatkan dari media dan pendampingan nominal gugatan Polda Kupang. langsung
2 Eksus tanggal 16 DPRD Timor Tengah Selatan (TTS)3 kepada KCP yang dikaitkan Department Legal atas kondisi
Juli 2024 Juli, Bank mendapat panggilan dari Soe dan Team kepada Bank. telah melakukan perusahaan.
DPRD TTS untuk menghadiri RDP Leader Complain pengkondisian
Pelapor: namun tidak ada kejelasan terkait Handling atas kepada Polda NTT.
Polda NTT (Kupang) permasalahan di surat. Setelah permintaan Menunggu dan
dilakukan diskusi dengan kantor klarifikasi di Polda mengawal Surat
Terlapor: pusat disepakati panggilan akan Kupang pada Pemberhentian
Bank Mandiri Taspen dilakukan reschedule.Diketahui 5 September Proses Hasil
KCP Soe panggilan menghadiri RDP berasal 2024.11 Penyelidikan
dari adanya pengaduan 7 debitur September 2024, (SP2HP) dirilis oleh
KCP Soe yang merasa keberatan KC Kupang Polda NTT.
atas besarnya nominal pelunasan. menerima surat
DPRD TTS memberikan keterangan permintaan
melalui media bahwa Bank tidak dokumen dari
memberikan penjelasan kepada Polda Kupang dan
debitur dan adanya indikasi perizinan telah dipenuhi
yang tidak lengkap di KCP Soe.KCP oleh Bank.23
Soe didatangi dinas perizinan guna September 2023,
pengecekan kelengkapan dokumen Department
perizinan. KCP soe menunjukkan Legal menerima
keseluruhan dokumen perizinan yang informasi dari
telah diperoleh dari kantor pusat. Polda Kupang
Bank melakukan upaya penyelesaian bahwa penyidik
dengan debitur, dan disepakati akan melakukan
perdamaian antara Bank dengan 7 permintaan
Debitur melalui topUp dan pelunasan. klarifikasi kepada
Lampiran risalah perdamaian antara debitur, Dinas
Bank dengan debitur dikirimkan Perizinan dan
kepada DPRD TTS guna menginfokan DPRD TTS di Soe,
bahwa telah terjadi penyelesaian TTS.Klarifikasi
permasalahan antara Bank dengan telah dilaksanakan
debitur. pada 26 & 27
27 agustus Bank menerima surat September 2024.
permintaan klarifikasi dari Polda Polda NTT
Kupang menunggu Surat
dari DPMPTSP TTS
terkait dengan
kelengkapan
perizinan Bank
PT Bank Mandiri Taspen
639
2024 Annual Report
Page 642
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
Number Information The request for clarification came from The Legal The lawsuit The case is currently The case does
Report: LI/13/ information reports that the police Team provided contains no still in process at not have a direct
RES.2.2/2024/Subdit received from the media and the assistance to monetary Polda Kupang. The impact on the
2 Eksus dated July 16, Timor Tengah Selatan (TTS) DPRD. On KCP Soe and demand against Legal Department condition of the
2024 July 3, the Bank received a summons the Complain the Bank. has coordinated company.
from TTS DPRD to attend an RDP Handling Team with Polda NTT
Complainant: but there was no clarity regarding Leader regarding to facilitate the
Polda NTT (Kupang) the problems in the letter. After the request for handling of the
discussions with the head office, it clarification at matter.
Reported: was agreed that the summons would Kupang Police Awaiting dan
Bank Mandiri Taspen be rescheduled. It was discovered on September monitoring the
KCP Soe that the summons to attend the 5, 2024. On issuance of Letter
RDP resulted from complaints from September 11, of Termination of
7 KCP Soe debtors who objected to 2024, KC Kupang Investigation Result
the large amount of the settlement. received a letter Process (SP2HP) by
TTS DPRD provided information requesting Polda NTT.
through the media that the Bank did documents from
not provide an explanation to the Kupang Police
debtors and there were indications of and it was fulfilled
incomplete permits at KCP Soe. KCP by the Bank. On
Soe was visited by the licensing office September 23,
to check the completeness of the 2023, the Legal
permit documents. KCP Soe showed Department
all the permit documents that had received
been obtained from the head office. information from
The Bank made efforts to resolve the Kupang Police
issue with the debtors, and a peace that investigators
agreement was reached between the would request
Bank and the 7 Debtors through top- clarification from
ups and settlements. Attachments of the debtors, the
the minutes of the peace agreement Licensing Service
between the Bank and the debtors and TTS DPRD
were sent to the TTS DPRD to inform in Soe, TTS. The
that there had been a resolution of the clarifications
problem between the Bank and the were held on
debtors. On September 26
August 27, the Bank received a letter & 27, 2024.
requesting clarification from the NTT Police were
Kupang Police waiting for a
letter from the
DPMPTSP TTS
regarding the
completeness
of the Bank’s
licensing
8 B-1928/M.3.26/ Panggilan pemberian klarifikasi Panggilan Pada gugatan ini Permintaan Perkara tidak
Gp.2/08/2024 dilakukan oleh Kejaksaan Negeri dilakukan tidak terdapat klarifikasi dilakukan berdampak
tanggal 27 Agustus Sragen.Pokok pelaporan adalahnya reschedule pada nominal gugatan oleh Kejaksaan langsung
2024 terjadinya double financing kepada 12 September yang dikaitkan Negeri Sragen atas kondisi
debitur di Bank Mandiri Taspen dan 2024 dan akan kepada Bank. Atas mediasi yang perusahaan.
Pelapor: BPD Jawa Tengah. didampingi oleh dilakukan oleh Bank
BPD Jateng Akibat adanya double financing Tim Legal. Mandiri Taspen,
pinjaman yang diajukan di BPD Jateng BPD Jateng, debitur
Terlapor: menjadi turun kolektibilitasnya. dan Kejaksaan
Bank Mandiri Taspen belum terjadi
KCP Sragen kesepakatan.
B-1928/M.3.26/ The summons for clarification was The summons was The lawsuit The request for The case does
Gp.2/08/2024 dated conducted by the Sragen District rescheduled for contains no clarification was not have a direct
August 27, 2024 Attorney’s Office. The main issue September 12, monetary made by the Sragen impact on the
in the report was the occurrence of 2024 and would demand against District Attorney’s condition of the
Complainant: double financing to debtors at Bank be accompanied the Bank. Office company.
BPD Jateng Mandiri Taspen and BPD Central Java. by the Legal No agreement
As a result, the loan submitted to BPD Team. has been reached
Reported: Central Java experienced a decline in after the mediation
Bank Mandiri Taspen collectibility. carried out by Bank
KCP Sragen Mandiri Taspen,
BPD Jateng, the
debtor and the
Attorney’s Office.
PT Bank Mandiri Taspen
640
Laporan Tahunan 2024
Page 643
Tata Kelola Perusahaan
Corporate Governance
Pengaruhnya
Risiko dan Sanksi yang terhadap
Pokok Perkara/ Status
Nominal dikenakan/ kondisi
Gugatan Uraian Kasus Penyelesaian
No Gugatan Putusan Perkara Perusahaan
Main Case / Case Description Settlement
Risk and Claim Sanctions / Impact on
Lawsuit Status
Amount Case Verdict Company
Condition
9 PRIN-996/P.3.11/ Adanya penggunaan dana deposito Bank telah Pada gugatan ini Saat ini masih dalam Perkara tidak
Fd.2/10/2024 tanggal Nasabah PT bank Mandiri Taspen an. memenuhi tidak terdapat proses di Kejaksaan berdampak
08 Oktober 2024 La Narianto oleh petugas Customer panggilan di nominal gugatan Negeri Baubau. langsung
Service (CS) KCP Baubau an. Wa Kejaksaan Negeri yang dikaitkan Department Legal atas kondisi
Berdasarkan Ode Ridha Mahapana yang saat ini Baubau. kepada Bank. telah melakukan perusahaan.
LAPINSUS (Laporan menjabat sebagai petugas Control pengkondisian
Informasi Khusus) Unit Partner (CUP) KCP Baubau. kepada Kejaksaan
Kejaksaan Negeri Negeri Baubau.
Baubau Menunggu
dan mengawal
Proses Penyidikan
Permasalahan
tersebut oleh
Kejaksaan Negeri
Baubau.
PRIN-996/P.3.11/ The misuse of deposit funds belonging The bank has The lawsuit The case is currently The case does
Fd.2/10/2024 dated to a PT Bank Mandiri Taspen customer complied with the contains no still in process not have a direct
October 08, 2024 named La Narianto was allegedly summons at the monetary at the Baubau impact on the
carried out by Wa Ode Ridha Baubau District demand against District Attorney’s condition of the
Based on the Mahapana, a Customer Service (CS) Attorney’s Office. the Bank. Office. The Legal company.
LAPINSUS (Special officer at KCP Baubau, who currently Department has
Information Report) serves as the Control Unit Partner coordinated with
of the Baubau District (CUP) officer at KCP Baubau. Baubau District
Attorney’s Office Attorney’s Office.
Awaiting and
monitoring the
Investigation
Process of the
Problem by Baubau
District Attorney’s
Office.
10 SP.Lidik/397/ Ybs adalah debitur KCP Bau-bau, Panggilan Pada gugatan ini Dalam proses Perkara tidak
XII/RES.2/2024/ dengan 2 fasilitas pinjaman, yaitu akan dilakukan tidak terdapat pemeriksaan di berdampak
Ditreskrimsus tanggal pada 2021 dan 2024.Diketahui dari reschedule pada 3 nominal gugatan Polda Sulawesi langsung
9 Desember 2024 petugas BNI bahwa debitur melakukan Januari 2025. yang dikaitkan Tenggara. atas kondisi
permohonan kredit di Bank BNI, kepada Bank. perusahaan.
Pelapor: dan cabang memberikan penjelasan
Hamsiah kepada petugas BNI bahwa debitur
telah dilakukan flagging oleh Bank
Terlapor: Mandiri Taspen. Namun terinfo bahwa
Bank Mandiri Taspen fasilitas kredit debitur di Bank BNI juga
KCP Baubau telah cair.Debitur menghubungi ROP
untuk menanyakan sisa hutangnya di
Bank Mandiri Taspen dan meminta
rincian pelunasan.
9 Desember 2024, cabang menerima
surat undangan klarifikasi data
pinjaman an Debitur dari Disreskrimsus
Polda Sultra.
SP.Lidik/397/ The person in question is a KCP Bau- The summons was The lawsuit The case is currently The case does
XII/RES.2/2024/ Bau debtor, with two loan facilities, rescheduled for contains no still in the process not have a direct
Ditreskrimsus dated one from 2021 and another from January 3, 2025. monetary of examination impact on the
December 9, 2024 2024. According to BNI officers, the demand against at Polda Sulawesi condition of the
debtor applied for credit at Bank BNI, the Bank. Tenggara. company.
Complainant: and the branch informed them that
Hamsiah the debtor had been flagged by Bank
Mandiri Taspen. However, it was also
Reported: noted that the debtor’s credit facility
Bank Mandiri Taspen at Bank BNI had been disbursed. The
KCP Baubau debtor then contacted the ROP to
inquire about their remaining debt at
Bank Mandiri Taspen and requested
details regarding the repayment.
On December 9, 2024, the branch
received an invitation letter for
clarification of the debtor’s loan data
from Disreskrimsus Polda Sultra.
PT Bank Mandiri Taspen
641
2024 Annual Report
Page 644
Permasalahan Hukum yang Sedang Dihadapi Legal Cases Currently Faced by The Board of
Dewan Komisaris dan Direksi yang Sedang Commissioners and Directors In Office
Menjabat
Selama periode tahun 2024, tidak ada anggota Dewan Komisaris During the period of 2024, there are no in office members of the
dan Direksi Bank Mandiri Taspen yang sedang menjabat memiliki Board of Commissioners and Board of Directors of Bank Mandiri
permasalahan hukum, baik perdata maupun pidana. Taspen who have legal problems, both civil and criminal.
Permasalahan Hukum yang Sedang Dihadapi Legal Cases Currently Faced by The Subsidiary
Anak Perusahaan
Selama tahun 2024, Bank Mandiri Taspen belum memiliki Entitas Throughout 2024, Bank Mandiri Taspen does not have a Subsidiary
Anak, sehingga tidak terdapat informasi permasalahan hukum yet, so there is no information on legal issues being faced by the
yang yang sedang dihadapi oleh Entitas Anak. Subsidiary.
Sanksi Administratif yang Dikenakan Imposed on Companies, Members of The
Kepada Perusahaan, Anggota Dewan Board of Commissioners and Board of
Komisaris dan Direksi Oleh Otoritas Pasar Directors By Capital Market Authorities
Modal dan Otoritas Lainnya and Other Authorities
Sepanjang tahun 2024 tidak terdapat sanksi yang dikenakan Throughout 2024 there were no sanctions imposed on Members
kepada Anggota Dewan Komisaris maupun Direksi, serta tidak of the Board of Commissioners or Directors, but there were
terdapat sanksi yang dikenakan kepada Perusahaan yang sanctions imposed on the Company and these sanctions did not
mempengaruhi kelangsungan usaha Perusahaan. affect the continuity of the Company’s business.
Akses Informasi dan Data Perusahaan Access to Company Information and Data
Bank Mandiri Taspen telah menyediakan akses informasi bagi Bank Mandiri Taspen has provided information access for
para pemangku kepentingan untuk mendapatkan informasi lebih stakeholders to get more information through:
lanjut melalui:
Corporate Secretary and Legal Corporate Secretary and Legal
Errinto Sahat Pahala Pardede Errinto Sahat Pahala Pardede
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Kantor Pusat Bank Mandiri Taspen Kantor Pusat Bank Mandiri Taspen
Graha Mantap Graha Mantap
Jl. Proklamasi No.31 Jl. Proklamasi No.31
Kec. Menteng, Kota Jakarta Pusat, Kec. Menteng, Kota Jakarta Pusat,
Daerah Khusus Ibukota Jakarta 10320 Daerah Khusus Ibukota Jakarta 10320
Telp. (62-21) 212-31772 Telp. (62-21) 212-31772
Fax. (62-21) 212-31984 Fax. (62-21) 212-31984
Indonesia Indonesia
Email : corporate.secretary@bankmandiritaspen.co.id Email: corporate.secretary@bankmandiritaspen.co.id
Website : www.bankmandiritaspen.co.id Website: www.bankmandiritaspen.co.id
X (Twitter) : (@MandiriTaspen) X (Twitter): (@MandiriTaspen)
Facebook (Bank Mandiri Taspen) Facebook (Bank Mandiri Taspen)
Whatsapp resmi Bank (0811 8857 770) Whatsapp resmi Bank (0811 8857 770)
Instagram (bank.mandiritaspen) Instagram (bank.mandiritaspen)
Youtube (Bank Mandiri Taspen) Youtube (Bank Mandiri Taspen)
Tiktok (Bank Mandiri Taspen) Tiktok (Bank Mandiri Taspen)
Selain melalui Sekretaris Perusahaan, guna memberikan In addition to through the Corporate Secretary, in order to provide
kemudahan bagi para pemangku kepentingan dalam mengakses convenience for stakeholders in accessing information related
informasi terkait Bank, Bank Mandiri Taspen juga telah memuat to the Bank, Bank Mandiri Taspen also publishes information
informasi-informasi meliputi informasi produk dan layanan, concerning products and services, financial reports, the Bank’s
laporan keuangan, pedoman-pedoman GCG Bank serta kegiatan GCG guidelines as well as company activities that can be accessed
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Tata Kelola Perusahaan
Corporate Governance
perusahaan yang dapat diakses melalui situs web perusahaan di through the company’s website at www.bankmandiritaspen.co.id.
www.bankmandiritaspen.co.id.
Bank Mandiri Taspen belum menjadi perusahaan yang mencatat Bank Mandiri Taspen is not yet a company that lists its shares on
sahamnya di bursa saham sehingga tidak terdapat investor relation. the stock exchange, so there is no investor relation. The investor
Adapun fungsi investor relation dijalankan oleh Sekretaris Perusahaan. relations function is carried out by the Corporate Secretary.
Analisyt Meeting Analisyt Meeting
Sebagai emiten yang hanya menerbitkan obligasi, Bank Mandiri As an issuer that only issues bonds, Bank Mandiri Taspen is not
Taspen tidak berkewajiban melaksanakan kegiatan analyst meeting. obliged to carry out analyst meetings.
Siaran Pers Press Release
Sepanjang tahun 2024 terdapat 653 pemberitaan atau siaran pers In 2024, there were 653 news items or press releases related
terkait Bank Mandiri Taspen yang tediri dari 395 pemberitaan to Bank Mandiri Taspen, consisting of 395 news items related
terkait Kegiatan bisnis atau informasi produk, 151 pemberitaan to business activities or product information, 151 news items
terkait kegiatan CSR atau sumbangan dan donasi, 5 pemberitaan related to CSR activities or donations, 5 news items related to
terkait pengumuman, 62 pemberitaan terkait kegiatan 3 Pilar announcements, 62 news items related to the 3 Pilar Mantap
Mantap Indonesia dan 40 pemberitaan terkait aktivitas non bisnis Indonesia activities, and 40 news items related to non-business
atau lainnya. or other activities.
Pemberitaan tersebut diantaranya Bank Mandiri Taspen naik kelas The news items included Bank Mandiri Taspen’s upgrade to Core
menjadi Kelompok Bank Modal Inti (KBMI) 2, pengundian hadiah Capital Bank Group (KBMI) 2, the prize drawing for the “Program
Program Undian Bertabur Hadiah Rp 900 Juta, pelaksanaan Undian Bertabur Hadiah Rp 900 Juta,” the implementation
operasi katarak untuk pensiunan dan masyarakat, Sosialisasi of cataract surgeries for pensioners and the community, the
Ketaspenan kepada Para ASN dan Pensiunan ASABRI, Penyerahan dissemination of Ketaspenan information to ASN and ASABRI
manfaat pensiuan kepada para pejabat yang telah pensiun, pensioners, the handover of pension benefits to retired officials,
kegiatan Cooking class untuk wirausaha Mantap dan lainnya. cooking class activities for Mantap entrepreneurs, and other events.
Buletin Buletin
Buletin
Terbit Publish
Bulletin
Komitmen Mencetak Entrepreneur Sejati Commitment to Creating True Entrepreneurs
Edisi VII 2023 terbit tahun 2024 Edition VII 2023 published in 2024
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2024 Annual Report
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Buletin
Terbit Publish
Bulletin
Kebersamaan Dalam Integritas dan Kinerja Togetherness in Integrity and High
Tinggi Performance
Edisi 2 - 2024 Edition 2 - 2024
Transparansi Penyampaian Laporan Transparency for Submission of Reports
Laporan ke Bursa Efek Indonesia dan Otoritas Jasa Keuangan Report to the Indonesia Stock Exchange and the Financial Service
bidang Pasar Modal Authority in the Capital Market Sector
Tujuan Periode Laporan
Jenis Laporan Report Types
Objective Reporting Period
Tahunan
Laporan Tahunan dan Laporan Keberlanjutan OJK & BEI Annual Report and Sustainability Report
Annual
Triwulan
Laporan Keuangan OJK & BEI Financial Report
Quarterly
Bulanan
Laporan Hutang Valuta Asing BEI Foreign Currency Debt Report
Monthly
Tahunan
Laporan Hasil Rating/Pemeringkatan tahunan BEI Annual Rating/Ranking Report
Annual
Laporan ke Otoritas Jasa Keuangan Pengawas Perbankan dan Report to the Banking Supervision Financial Services Authority and
Regulator lainnya other Regulators
Jenis Laporan Periode Periode Laporan
No
Report Type Period Reporting Period
Absensi Lapor PPh pasal 4 ayat 2 dan Pasal 23 Bulanan Tanggal 15 bulan Berikutnya
1
Attendance Report for Income Tax Article 4 Paragraph 2 and Article 23 Monthly 15th of the following month
Absensi Setor PPh Pasal 4 Ayat 2 dan Pasal 23
Bulanan Tanggal 05 bulan Berikutnya
2 Attendance Record of Tax Payments under Income Tax Article 4 paragraph 2 and Article
Monthly 5th of the following month
23
Control Rating Perusahaan Anak (CRPA) Tahunan 10 Desember
3
Control Rating of Subsidiary Companies (CRPA) Annual 10th of December
Daftar Rincian Pihak Terkait Bank Semesteran Tanggal 30 bulan pelaporan
4
Detailed List of Related Parties of the Bank Semesternal 30th of the reporting month
Laporan keuangan XBRL Triwulanan Tanggal 30 bulan pelaporan
5
XBRL Financial Report Quarterly 30th of the reporting month
Laporan GWM UMKM - Executing Triwulanan Tanggal 10 bulan pelaporan
6
UMKM GWM Report - Executing Quarterly 10th of the reporting month
Laporan APOLO ATMR & KPMM Bulanan Tanggal 05 bulan Berikutnya
7
APOLO RWA & KPMM Report Monthly 5th of the following month
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Tata Kelola Perusahaan
Corporate Governance
Jenis Laporan Periode Periode Laporan
No
Report Type Period Reporting Period
Laporan Apolo Publikasi Bulanan Bulanan Tanggal 26 bulan Berikutnya
8
Monthly Publication Apolo Report Monthly 26th of the following month
Laporan APU PPT Semesteran Tanggal 28 bulan pelaporan
9
APU PPT Report Semesternal 28th of the reporting month
Laporan atas Pemungutan dan Penyetoran Bea Meterai Bulanan Tanggal 17 bulan Berikutnya
10
Report on Stamp Duty Collection and Deposit Monthly 17th of the following month
Laporan Atas Penyetoran Bea Materai Bulanan Tanggal 05 bulan Berikutnya
11
Report on Stamp Duty Deposit Monthly 5th of the following month
Laporan BANCASSURANCE Triwulanan Tanggal 05 bulan pelaporan
12
BANCASSURANCE Report Quarterly 5th of the following month
Laporan Berkala Bancassurance Triwulanan Tanggal 15 bulan pelaporan
13
Bancassurance Periodic Report Quarterly 15th of the reporting month
Laporan Biaya Tahunan Tahap II -Juli Triwulanan Tanggal 15 bulan pelaporan
14
Annual Cost Report Phase II - July Quarterly 15th of the reporting month
Laporan BMPK & Penempatan Dana Besar Bulanan Tanggal 15 bulan berikutnya
15
BMPK & Large Fund Placement Report Monthly 15th of the following month
Laporan Bulanan ANTASENA Data Kel. Informasi Keuangan & Data Pokok Bulanan Tanggal 05 bulan berikutnya
16
ANTASENA Monthly Report on Financial Information Group Data & Core Data Monthly 5th of the following month
Laporan Bulanan ANTASENA Data Risiko, Sistem Keuangan, & Jasa Pembayaran Bulanan Tanggal 15 bulan berikutnya
17
ANTASENA Monthly Report Risk Data, Financial System, & Payment Services Monthly 15th of the following month
Laporan Bulanan Melalui Sistem ARIA Bulanan Tanggal 12 bulan berikutnya
18
Monthly Report Through ARIA System Monthly 12th of the following month
Laporan Bulanan SDM Perbankan Indonesia Bulanan Tanggal 15 bulan berikutnya
19
Indonesian Banking HR Monthly Report Monthly 15th of the following month
Laporan CbCr Tahunan 31 Desember
20
CbCr Report Annual 31st of December
Laporan Data Jaringan Kantor Bulanan Tanggal 05 bulan berikutnya
21
Office Network Data Report Monthly 05th of the following month
Laporan Direktur yang Membawahkan Fungsi Kepatuhan Semesteran Tanggal 30 bulan pelaporan
22
Report of Director in Charge of Compliance Function Semesternal 30th of the reporting month
Laporan Eksposur Risiko Triwulanan Tanggal 15 bulan pelaporan
23
Risk Exposure Report Quarterly 15th of the following month
Laporan Financial Highlight (Quick Report - Excel) Bulanan Tanggal 05 bulan berikutnya
24
Financial Highlight Report (Quick Report - Excel) Monthly 05th of the following month
Laporan Fraud Data Bank Mantap Bulanan Tanggal 19 bulan berikutnya
25
Bank Mantap Fraud Data Report Monthly 19th of the following month
Laporan Gangguan Sistem and Availability Infrastruktur TI Sistem Pembayaran Bulanan Tanggal 10 bulan berikutnya
26
IT Infrastructure Payment System Disruption and Availability Report Monthly 10th of the following month
Laporan ICAAP / KPMM Semesteran Tanggal 25 bulan pelaporan
27
ICAAP / KPMM Report Semesternal 25th of the reporting month
Laporan KDK Perlakuan Khusus Triwulanan Tanggal 30 bulan pelaporan
28
Special Treatment KDK Report Quarterly 30th of the reporting month
Laporan Kepemilikan Sertifikat SPPUR Triwulanan Tanggal 30 bulan pelaporan
29
SPPUR Certificate Ownership Report Quarterly 30th of the reporting month
Laporan Keuangan Tengah Tahunan Tahunan 31 Juli
30
Mid-Year Financial Report Annual 31st of July
Laporan Lalu Lintas Devisa Bulanan Tanggal 15 bulan berikutnya
31
Foreign Exchange Traffic Report Monthly 15th of the following month
Laporan Layanan Keungan Mikro Bulanan Tanggal 10 bulan berikutnya
32
Microfinance Service Report Monthly 10th of the following month
Laporan LCR Bulanan Tanggal 15 bulan berikutnya
33
LCR Report Monthly 15th of the following month
Laporan Leverage Ratio Triwulanan Tanggal 05 bulan pelaporan
34
Leverage Ratio Report Quarterly 05th of the reporting month
Laporan LTV Kredit Properti & Kendaraan Bermotor berwawasan lingkungan Bulanan Tanggal 19 bulan berikutnya
35
LTV Report on Eco-Friendly Property and Motor Vehicle Loans Monthly 19th of the following month
Laporan Neraca Per GL Bulanan Tanggal 05 bulan berikutnya
36
Balance Sheet Report Per GL Monthly 05th of the following month
Laporan Nominal NPL Gross, Nominal CKPN & Coverage NPL Ratio Bulanan Tanggal 03 bulan berikutnya
37
Report on Gross NPL Nominal, CKPN Nominal, and NPL Coverage Ratio Monthly 03rd of the following month
Laporan NSFR Triwulanan Tanggal 15 bulan pelaporan
38
NSFR Report Quarterly 15th of the reporting month
Laporan Pelaksanaan dan Pokok-pokok hasil Audit Intern Semesteran Tanggal 30 bulan pelaporan
39
Internal Audit Implementation and Main Results Report Semesternal 30th of the reporting month
Laporan Pelaksanaan Penilaian Self Assessment Triwulanan Tanggal 15 bulan pelaporan
40
Self-Assessment Implementation Report Quarterly 15th of the reporting month
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Jenis Laporan Periode Periode Laporan
No
Report Type Period Reporting Period
Laporan Pemanfaatan Data Kependudukan Semesteran Tanggal 30 bulan pelaporan
41
Population Data Utilization Report Semesternal 30th of the reporting month
Laporan Pemeliharaan SPPUR Triwulanan Tanggal 12 bulan pelaporan
42
SPPUR Maintenance Report Quarterly 12th of the reporting month
Laporan Pemeriksaan Kualitas data dan Keandalan Sistem (LPS) Tahunan 30 September
43
Data Quality and System Reliability (LPS) Inspection Report Annual 30th of September
Laporan Penanganan dan Penyelesaian Pengaduan Nasabah Triwulanan Tanggal 10 bulan pelaporan
44
Customer Complaint Handling and Resolution Report Quarterly 10th of the reporting month
Laporan Penanganan Pengaduan Nasabah Ke BI Triwulanan Tanggal 10 bulan pelaporan
45
Customer Complaint Handling Report to BI Quarterly 10th of the reporting month
Laporan penerbitan kartu ATM dan/atau kartu debit berlogo nasional Bulanan Tanggal 15 bulan berikutnya
46
Report on the issuance of ATM cards and/or debit cards with national logos Monthly 15th of the reporting month
Laporan Pengaduan Nasabah Triwulanan Tanggal 07 bulan pelaporan
47
Customer Complaint Report Quarterly 07th of the reporting month
Laporan Pengawasan Rencana Bisnis Semesteran Tanggal 28 bulan pelaporan
48
Business Plan Supervision Report Semesternal 28th of the reporting month
Laporan Pengelolaan Investasi Bulanan Tanggal 10 bulan berikutnya
49
Investment Management Report Monthly 10th of the reporting month
Laporan Penilaian Sendiri (Self Assessment) Pelaksanaan Tata Kelola Perusahaan Semesteran Tanggal 30 bulan pelaporan
50
Corporate Governance Implementation Self-Assessment Report Semesternal 30th of the reporting month
Laporan Perhitungan Premi LPS Semesteran Tanggal 30 bulan pelaporan
51
LPS Premium Calculation Report Semesternal 30th of the reporting month
Laporan Perubahan RPPB Triwulanan Tanggal 30 bulan pelaporan
52
RPPB Change Report Quarterly 30th of the reporting month
Laporan Profil Risiko Triwulanan Tanggal 19 bulan pelaporan
53
Risk Profile Report Quarterly 19th of the reporting month
Laporan Profil Risiko Operational Risk Triwulanan Tanggal 10 bulan pelaporan
54
Operational Risk Profile Report Quarterly 10th of the reporting month
Laporan Publikasi Keuangan Triwulanan Triwulanan Tanggal 10 bulan pelaporan
55
Quarterly Financial Publication Report Quarterly 10th of the reporting month
Laporan Rasio Keuangan Perusahaan Anak Bulanan Tanggal 05 bulan berikutnya
56
Subsidiary Company Financial Ratio Report Monthly 05th of the following month
Laporan Realisasi Inklusi Keuangan Semesteran Tanggal 30 bulan pelaporan
57
Financial Inclusion Realization Report Semesternal 30th of the reporting month
Laporan Realisasi Literasi dan Inklusi Keuangan c.q Kepala Eksekutif Pengawas Perilaku
PUJK, Edukasi, dan Pelindungan Konsumen Tahunan 10 Juli
58
Report on the Realization of Financial Literacy and Inclusion, c.q. Chief Executive of PUJK Annual July 10th
Conduct Supervision, Education, and Consumer Protection
Laporan Realisasi Literasi Keuangan Semesteran Tanggal 30 bulan pelaporan
59
Financial Literacy Realization Report Semesternal 30th of the reporting month
Laporan Realisasi Pemb. Kredit/Pemby. UMKM Dengan Pola Excecuting Triwulanan Tanggal 10 bulan pelaporan
60
Credit/Lending Realization Report. SMSE With Excecuting Pattern Quarterly 10th of the reporting month
Laporan Realisasi Penghentian Produk Bank Triwulanan Tanggal 15 bulan pelaporan
61
Report on Realization of Bank Product Termination Quarterly 15th of the reporting month
Laporan Realisasi RBB Triwulanan Tanggal 30 bulan pelaporan
62
Report on Realization of RBB Quarterly 30th of the reporting month
Laporan Rekstrukturisasi Kredit Bulanan Tanggal 05 bulan berikutnya
63
Report on Credit Restructuring Monthly 5th of the following month
Laporan Rencana Bisnis Bank Tahunan 29 November
64
Report on Bank Business Plan Annual November 29
Laporan Rencana Edukasi Tahunan 15 November
65
Report on Education Plan Annual November 15
Laporan rencana kegiatan dalam rangka meningkatkan inklusi keuangan Tahunan 29 November
66
Report on activity plan in order to increase financial inclusion Annual November 29
Laporan Rencana Literasi Keuangan dan Inklusi Keuangan c.q Kepala Eksekutif Pengawas
Perilaku PUJK, Edukasi, dan Pelindungan Konsumen Tahunan 25 November
67
Report on Planned Financial Literacy and Inclusion, c.q. Chief Executive for PUJK Conduct Annual November 25
Supervision, Education, and Consumer Protection
Laporan Rencana Pelaksanaan Edukasi Tahunan 29 November
68
Report on Education Implementation Plan Annual November 29
Laporan Rencana Pengembangan Teknologi Informasi (RPTI) Tahunan 29 November
69
Report on Information Technology Development Plan (RPTI) Annual November 29
Laporan Rencana Pengkinian Data Tahunan 31 Desember
70
Report on Data Update Plan Annual December 31
Laporan Rencana Penyelenggaraan Produk Bank (RPPB) Tahunan 29 November
71
Report on Bank Product Implementation Plan (RPPB) Annual November 29
Laporan Rencana Tenaga Ahli Daya Tahunan 31 Desember
72
Report on Expert Power Plan Annual December 31
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Jenis Laporan Periode Periode Laporan
No
Report Type Period Reporting Period
Laporan Rincian SBDK Bulanan Tanggal 07 bulan berikutnya
73
Report on SBDK Details Monthly 07th of the following month
Laporan RPIM Semesteran Tanggal 25 bulan pelaporan
74
RPIM Report Semesternal 25th of the reporting month
Laporan SCV Ke LPS Tahunan 31 Juli
75
SCV Report to LPS Annual 31st of July
Laporan SDM Perbankan Indonesia Semesteran Tanggal 31 bulan pelaporan
76
Indonesian Banking HR Report Semesternal 31st of the reporting month
Laporan Self Assesment Edukasi dan Perlindungan Edukasi (Laporan disampaikan melalui
Tahunkan 30 September
77 SIPEDULI)
Annual 30th of September
Education and Protection Self-Assessment Report (Report submitted through SIPEDULI)
Laporan Self Assesment Ke Mandiri Semesteran Tanggal 15 bulan pelaporan
78
Self-Assessment Report to Mandiri Semesternal 15th of the reporting month
Laporan Sensitivity to Market Risk Triwulanan Tanggal 15 bulan pelaporan
79
Sensitivity to Market Risk Report Quarterly 15th of the reporting month
Laporan Setor & Lapor Pajak PPh Pasal 25 Bulanan ke KPP Bulanan Tanggal 15 bulan berikutnya
80
Report on Income Tax Article Deposit & Report 25 Monthly to KPP Monthly 15th of the reporting month
Laporan Setor & Lapor Pajak PPN Bulanan
81 Tanggal 25 bulan berikutnya
VAT Tax Deposit & Report Report Monthly
Laporan SI PESAT Triwulanan Tanggal 15 bulan pelaporan
82
SI PESAT Report Quarterly 15th of the reporting month
Laporan SiMuda Triwulanan Tanggal 15 bulan pelaporan
83
SiMuda Report Quarterly 15th of the reporting month
Laporan SIPINA Tahunan 01 Agustus
84
SIPINA Report Annual 01 August
Laporan Sistem Pembayaran Triwulanan Tanggal 15 bulan pelaporan
85
Payment System Report Quarterly 15th of the reporting month
Laporan SKAIT Triwulanan Tanggal 12 bulan pelaporan
86
SKAIT Report Quarterly 12th of the reporting month
Laporan SLIK Bulanan Bulanan Tanggal 12 bulan berikutnya
87
Monthly SLIK Report Monthly 12th of the reporting month
Laporan SPM Update Kinerja Bulanan (Template OJK) Bulanan Tanggal 10 bulan berikutnya
88
Monthly Performance Update SPM Report (OJK Template) Monthly 10th of the reporting month
Laporan Strategy Anti Fraud Semesteran Tanggal 15 bulan pelaporan
89
Anti-Fraud Strategy Report Semesternal 15th of the reporting month
Laporan Subsidiaries Operational Risk Bulanan Tanggal 19 bulan berikutnya
90
Subsidiaries Operational Risk Report Monthly 19th of the following month
Laporan Suku Bunga Dasar Kredit (SBDK) Bulanan Tanggal 05 bulan berikutnya
91
Basic Loans Interest Rate (SBDK) Report Monthly 05th of the following month
Laporan Surat Surat Berharga (SSB) Bulanan Tanggal 10 bulan berikutnya
92
Valuable Securities (SSB) Report Monthly 10th of the reporting month
Laporan Tahunan PJSP Tahunan 13 Desember
93
PJSP Annual Report Annual 13th of December
Laporan Taksonomi Hijau Indonesia Triwulanan Tanggal 30 bulan pelaporan
94
Indonesian Green Taxonomy Report Quarterly 30th of the reporting month
Laporan Tingkat Kesehatan Bank Semesteran Tanggal 30 bulan pelaporan
95
Bank’s Soundness Level Report Semesternal 30th of the reporting month
Laporan Triwulanan ANTASENA (28 Item) Triwulanan Tanggal 30 bulan pelaporan
96
ANTASENA Quarterly Report (28 Items) Quarterly 30th of the reporting month
Pelaporan SPT PPh Pasal 21 Bulanan Tanggal 19 bulan berikutnya
97
Report on Income Tax Return (PPh) Article 21 Monthly 19th of the reporting month
Penyetoran PPh Pasal 21 Bulanan Tanggal 10 bulan berikutnya
98
Payment of Income Tax (PPh) Article 21 Monthly 10th of the reporting month
Publikasi Laporan Keuangan Triwulanan - WEB Triwulanan Tanggal 15 bulan pelaporan
99
Publication of Quarterly Financial Report - WEB Quarterly 15th of the reporting month
Revisi Rencana Bisnis Bank Tahunan 29 November
100
Bank Business Plan Revision Annual 29th of November
Kode Etik Code of Conduct
Kode Etik (Code of Conduct) merupakan pedoman perilaku Jajaran The Code of Ethics (Code of Conduct) is a guideline for the
Bank Mandiri Taspen dalam menjalankan tugas dan kedinasan behavior of Bank Mandiri Taspen staff in carrying out their daily
sehari-hari serta dalam melakukan hubungan bisnis dengan para duties and duties as well as in conducting business relations with
nasabah, rekanan maupun rekan sekerja. Kode Etik Bank terdapat customers, partners and co-workers. The Bank’s Code of Conduct
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2024 Annual Report
Page 650
dalam Arsitektur Kebijakan Bank Mandiri Taspen No. KEB/001/ is contained in the Bank Mandiri Taspen Policy Architecture No.
IV/2022 tanggal 18 April 2022 atas perubahan pertama Arsitektur KEB/001/IV/2022 dated April 18, 2022 for the first amendment to
Kebijakan No. KEB/010/2019 tanggal 16 September 2019. Policy Architecture No. KEB/010/2019 dated September 16, 2019.
Kode Etik Bank Mandiri Taspen mengatur tentang pedoman The Bank Mandiri Taspen Code of conduct regulates behavioral
perilaku yang berkaitan dengan Benturan Kepentingan, guidelines relating to Conflict of Interest, Confidentiality, Position
Kerahasiaan, Penyalahgunaan Jabatan, Perilaku Insiders, Integritas Abuse, Insiders’ Behavior, Integrity and Accuracy of Bank Data and
dan Akurasi Data Bank serta Integritas Sistem Perbankan, Banking System Integrity, described as follows.
dijelaskan sebagai berikut.
Benturan Kepentingan Conflict of Interest
Benturan kepentingan adalah suatu kondisi dimana Jajaran Conflict of interest is a condition where Bank Staff in carrying
Bank dalam menjalankan tugas dan kewajibannya mempunyai out their duties and obligations have interests outside of official
kepentingan di luar kepentingan dinas, baik yang menyangkut interests, whether concerning personal interests, family interests
kepentingan pribadi, keluarga maupun kepentingan pihak-pihak or the interests of other parties so that the Bank Staff may lose
lain sehingga Jajaran Bank tersebut dimungkinkan kehilangan their objectivity in making decisions and policies in accordance
obyektivitas dalam mengambil keputusan dan kebijakan sesuai with the authority that the Bank has given them.
kewenangan yang telah diberikan Bank kepadanya.
Kerahasiaan Confidentiality
Seluruh Jajaran Bank wajib memahami dan menjaga kerahasiaan All Bank Officers are prohibited from misusing their authority
setiap informasi, baik informasi mengenai nasabah maupun and taking profits, directly or indirectly.They are also prohibited
informasi lainnya sesuai ketentuan yang berlaku. Informasi from misusing information obtained from the Bank’s business
mengenai kegiatan bisnis Bank tidak dapat disebarluaskan kepada activities. All Bank Officers are prohibited from requesting or
pihak lain diluar Bank oleh pihak manapun kecuali oleh pihak yang accepting, permitting or agreeing to receive gratuities related to
berwenang untuk mewakili Bank serta diharuskan oleh ketentuan their position and contrary to their obligations in accordance with
perundang-undangan. applicable laws and regulations.
Penyalahgunaan Jabatan dan Gratifikasi Position Abuse and Gratification
Seluruh Jajaran Bank dilarang menyalahgunakan wewenang dan All employees of the Bank are prohibited from abusing their
mengambil keuntungan baik langsung maupun tidak langsung, authority and taking advantage, either directly or indirectly,
dari informasi yang diperoleh dari kegiatan bisnis Bank. Seluruh of information obtained from the Bank’s business activities.
Jajaran Bank dilarang meminta atau menerima, mengizinkan All employees of the Bank are prohibited from requesting or
atau menyetujui untuk menerima gratifikasi yang berhubungan accepting, permitting, or agreeing to receive gratuities related
dengan jabatannya dan berlawanan dengan kewajibannya sesuai to their positions and contrary to their obligations following the
peraturan perundang-undangan yang berlaku prevailing laws and regulations
Perilaku Insiders Behavior of Insiders
Jajaran Bank yang memiliki informasi rahasia tidak diperkenankan Bank employees who have confidential information are not
menggunakan informasi tersebut untuk mengambil keuntungan permitted to use the information to take advantage of themselves,
bagi dirinya sendiri, keluarganya atau pihak ketiga lainnya. their families or other third parties.
Integritas dan Akurasi Data Bank Bank Data Integrity and Accuracy
Seluruh Jajaran Bank harus menyajikan data yang akurat dan dapat All levels of the Bank must present accurate data and can be
dipertanggungjawabkan. Seluruh Jajaran Bank, tidak diperkenankan accounted for. All of the Bank’s employees are not permitted
membukukan dan/atau mengubah dan/atau menghapus to book and/or change and/or delete books, with the aim of
pembukuan, dengan maksud untuk mengaburkan transaksi. obscuring the transaction.
Integritas Sistem Perbankan Banking System Integrity
Seluruh Jajaran Bank harus senantiasa mawas diri dan All levels of the Bank must always be introspective and avoid
menghindarkan keterlibatan Bank dalam kegiatan kriminal di involvement of the Bank in criminal activities in finance and
bidang keuangan dan perbankan. Jajaran Bank wajib mencurigai banking. The Bank’s employees are required to suspect unusual
adanya transaksi yang tidak biasa dan wajib melakukan tindakan transactions and must take preventive actions in detecting
preventif dalam mendeteksi rekening-rekening yang dicurigai accounts suspected of being used for activities such as money
telah digunakan untuk kegiatan seperti money laundering, laundering, terrorist financing, corruption, and other crimes.
terrorism financing, korupsi. dan tindak kejahatan lainnya
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Tata Kelola Perusahaan
Corporate Governance
Kepatuhan Terhadap Kode Etik Compliance with the Code of Conduct
Kepatuhan terhadap Code of Conduct merupakan standar Compliance with the Code of Conduct is the company’s standard
perusahaan dalam menjalankan aktivitas bisnisnya. Memahami in carrying out its business activities. Understanding applicable
hukum dan peraturan yang berlaku di segala aktivitas harus laws and regulations in all activities must be executed by The
dihayati oleh Jajaran Bank yaitu Dewan Komisaris, Direksi dan Bank’s ranks, namely the Board of Commissioners, Directors and
seluruh karyawan dalam setiap kegiatan bisnis melalui komitmen all employees in every business activity through the following
sebagai berikut: commitments:
1. Seluruh Jajaran Bank berkewajiban untuk memahami, 1. All Board of Directors are obliged to understand, comply with
mematuhi dan melaksanakan kebijakan/peraturan yang and implement policies/regulations issued by the company
diterbitkan oleh perusahaan dan peraturan perundang- and legislation consistently
undangan secara konsisten.
2. Setiap Jajaran Bank harus menghindari setiap tindakan dan 2. All level in the Bank should avoid being involved from any act
perilaku yang dapat menimbulkan pelanggaran terhadap and behaviour which could violate the law and regulation.
hukum dan perundang-undangan.
3. Segala bentuk ketidakpatuhan yang dilakukan Jajaran Bank 3. All forms of non-compliance made by the Bank towards law
terhadap hukum dan perundang-undangan tidak dapat and legislation cannot be tolerated and will be sanctioned
ditolerir dan akan dikenakan sanksi sesuai dengan tingkat based on the level of the disobedience.
ketidakpatuhannya.
4. Setiap Jajaran Bank tidak melakukan tindakan yang melawan 4. All the rank in the Bank should not, together with other
hukum dengan pihak lain yang merugikan perusahaan, baik parties, do activities that violate the law which harms the
secara sendiri-sendiri maupun bekerja sama dengan pihak lain company, irrespective the violation is committed individually
5. Mengedepankan penyelesaian dengan jalur musyawarah by the staff or by involving other parties.
mufakat dalam setiap permasalahan dan apabila tidak tercapai 5. Prioritizing the settlement with the deliberation point of
kesepakatan maka digunakan jalur hukum dan menghormati consensus on each issue and if no agreement is reached then
proses hukum dan keputusan yang dihasilkan. legal channels are used to respect the legal process and the
decisions that are made.
Penyebarluasan Kode Etik Dissemination of the Code of Conduct
Setiap Jajaran Bank harus memiliki komitmen untuk dapat All Bank officers should have commitment to be relevant with the
menyelaraskan diri dengan sistem nilai dan budaya kerja di Bank value and work ethics of Bank Mandiri Taspen. Therefore, all Bank
Mandiri Taspen . Oleh karena itu, seluruh Jajaran Bank wajib officers is obliged to forge themselves to equalize and be united
menempa diri untuk menyamakan dan menyatukan keyakinan in a determination in order to be able to apply work attitudes and
dan tekad agar dapat menerapkan sikap dan perilaku kerja yang behaviors that are in accordance with the system of values and
sesuai dengan sistem nilai dan budaya kerja yang dianut Bank work culture adopted by Bank- which is codified in Bank Mandiri
Mandiri Taspen, yang dikodifikasikan dalam Code of Conduct Taspen Code of Conduct.
Bank Mandiri Taspen .
Seluruh Kepala Unit Kerja bertanggung jawab dalam memberikan All Heads of Work Units are responsible for providing an
pemahaman penerapan Code of Conduct di lingkungan unit understanding of the application of the Code of Conduct within
kerja masing-masing untuk keberhasilan penerapannya. Sebagai their respective work units for successful implementation of the
bagian dalam upaya pemberian pemahaman Karyawan dalam conduct. As part of efforts to provide employee understanding in
penerapan Code of Conduct maka: the implementation of the Code of Conduct, therefore:
1. Code of Conduct disosialisasikan kepada seluruh Jajaran Bank 1. Code of Conduct is socialized to all Bank Staff through their
melalui Kepala Unit Kerja masing-masing sehingga dapat respective Head of Work Unit so that can be understood and
dipahami dan diterapkan dengan tepat, baik, dan benar. applied correctly, well and correctly.
2. Setiap Kepala Unit Kerja mendapat satu salinan Code of 2. Each Head of Work Unit receives a copy of the Code of
Conduct dan menandatangani formulir pernyataan bahwa Conduct and signs a statement form that has accepted,
telah menerima, memahami, dan setuju untuk mematuhi understood and agreed to comply with the Code of Conduct.
Code of Conduct.
3. Code of Conduct merupakan bagian yang tidak terpisahkan 3. Code of Conduct is an inseparable part of the work agreement
dari perjanjian kerja setiap Insan Perusahaan sehingga setiap of each Company Person so that every Employee of the
Karyawan Perusahaan harus mengetahui bahwa ketidakpatuhan Company must know that noncompliance with the Code of
terhadap Code of Conduct dapat mempengaruhi hasil penilaian Conduct can affect the results of the employee’s performance
kinerja dan jenjang karir Karyawan. assessment and career path.
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4. Formulir pernyataan harus diperbaharui dan ditandatangani 4. The statement form must be renewed and re-signed every
kembali setiap tahun oleh setiap Jajaran Bank. year by each Bank Board.
Pada tahun 2024 telah dilaksanakan sosialisasi Kode Etik pegawai In 2024, the employee Code of Ethics socialization was carried
yang dilaksanakan melalui penyebaran informasi secara digital out through the digital dissemination of information via an email
dengan email blast kepada seluruh pegawai dalam program blast to all employees as part of the GEMAR-i program (Gerakan
GEMAR-i (Gerakan Mantap Sadar Informasi) adapun informasi Mantap Sadar Informasi or Information Awareness Movement)
yang disebarkan terkait kode etik diantaranya: program. The information shared regarding the Code of Ethics
includes, among others:
1. Rahasia Bank Tanggung Jawab Bersama disampaikan pada 1. Bank Secrecy Shared Responsibility was delivered on October
tanggal 31 Oktober 2024 31, 2024
2. Mitigasi Dalam Pelindungan Data Pribadi disampaikan tanggal 2. Mitigation in Personal Data Protection was delivered on
19 Dersember 2024 December 19, 2024
Upaya Penerapan dan Penegakan Kode Etik The Efforts of Application and Enforcement of
the Code of Conduct
Setiap jajaran Bank wajib untuk menyusun dan menandatangani Each Bank’s staff is obliged to prepare and sign the Annual
Pernyataan Tahunan (Annual Disclosure) sebagaimana terlampir Disclosure as attached in this Decree which contains a statement
dalam Surat Keputusan ini yang isinya adalah pernyataan of submission to the following matters:
penundukan diri pada hal-hal berikut ini:
a. Kode Etik Bankir Indonesia. a. Indonesian Bankers Code of Ethics.
b. Ketentuan Perilaku Bank. b. Bank Code of Conduct.
c. Sumpah Jabatan. c. Position Oath.
d. Semua peraturan yang berlaku di Bank, baik yang sudah ada d. All applicable regulations in the Bank, both existing and future
maupun peraturan yang akan ada dikemudian hari termasuk regulations, include an employee performance appraisal
sistem penilaian kinerja pegawai dengan segala konsekuensinya. system with all the consequences.
e. Semua peraturan perundangan yang berlaku, baik yang berlaku e. All applicable laws and regulations, both general and banking
umum maupun yang berhubungan dengan kegiatan perbankan. related activities.
Surat Pernyataan Tahunan (Annual Disclosure) ditandatangani The Annual Disclosure is signed once in a year and submitted to
satu kali dalam satu tahun dan disampaikan kepada Bank paling the Bank no later than the end of the first month of each year or
lambat pada akhir bulan pertama dalam setiap tahunnya atau at any time in the first year concerned joins the Bank, where the
setiap saat pada tahun pertama yang bersangkutan bergabung following provisions apply:
dengan Bank, dimana berlaku ketentuan sebagai berikut:
a. Surat Pernyataan Tahunan (Annual Disclosure) Anggota a. (Annual Disclosure) Members of the Board of Directors and
Direksi dan Anggota Dewan Komisaris disampaikan kepada Members of the Board of Commissioners are conveyed to the
Direktur yang membawahkan Fungsi Kepatuhan Bank Director in charge of the Bank’s Compliance Function
b. Surat Pernyataan Tahunan (Annual Disclosure) Pegawai b. (Annual Disclosure) Employee Annual Disclosure is submitted
disampaikan kepada Unit Kerja Human Capital melalui Kepala to the Human Capital Work Unit through their respective
Unit Kerjanya masing-masing. Head of Work Unit.
Jenis Sanksi Pelanggaran Kode Etik Types of Sanctions for Violation of The Code of
Conducts
Apabila terjadi pelanggaran atau ketidakpatuhan terhadap If there is a violation or non-compliance with the provisions
ketentuan yang ditetapkan dalam Surat Keputusan ini, maka stipulated in this Decree, every violation will be sanctioned
setiap pelanggaran akan dikenai sanksi sesuai dengan tingkat according to their levels. The decisions, in connection with this
pelanggarannya. Keputusan yang akan diambil oleh Bank matter, will be taken by the Bank and will also be adjusted to the
sehubungan dengan hal ini akan disesuaikan dengan jenis dan level of severity of the violations. It will also involve a thorough
keseriusan pelanggaran yang teriadi serta evaluasi menyeluruh atas evaluation of the individuals who commit the violations. Sanctions
individu yang melakukan pelanggaran. Sanksi atas pelanggaran for violations can be in the form of:
tersebut dapat berupa:
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Tata Kelola Perusahaan
Corporate Governance
Tabel Jenis Sanksi Pelanggaran Code of Conduct
Table of Types of Sanctions in Violation of Code of Conduct
Jenis Sanksi Types of Sanctions
Teguran lisan Verbal warning
Teguran tertulis Written warning
Skorsing Suspension
Penurunan Pangkat /Jabatan Demotion in rank/position
Pemutusan Hubungan Keria Keria Termination
Ganti rugi Compensation
Dilaporkan kepada pihak yang berwajib Reported to the authorities
Skema Tingkatan dan Jenis Sanksi
Level Schemes and Types af Sanctions
TINGKATAN SANKSI JENIS SANKSI MASA BERLAKU SANKSI
LEVEL OF SANCTIONS TYPES OF SANCTIONS SANCTION PERIOD
Teguran Tertulis - Pertama • Teguran Tertulis - I, 3 bulan
Written Warning - First Written Warning - I, 3 months
Sanksi
Disiplin Ringan
1
Light Discipline
• Teguran Tertulis - II, 6 bulan
Sanctions Teguran Tertulis - Kedua
Written Warning - II, 6 months
Written Warning - Second
Peringatan Tertulis - Pertama
Written Warning - First
Sanksi • Peringatan Tertulis, 6 bulan
Peringatan Tertulis - Kedua
Disiplin Sedang Written Warning, 6 months
2 Written Warning - Second
Moderate
Disciplinary
Sanctions
Peringatan Tertulis Keras & Terakhir
Last Written Warning
Pemberhentian dengan hormat
Sanksi Respectfully Dismissed
Disiplin Berat • PHK, sejak tanggal ditetapkan
3
Heavy Disciplinary Pemberhentian tidak hormat Termination of Employment,
Sanctions Termination with No Respect Since the Determined Date
“NO” Surat pengalaman Kerja
“NO” Work Experience Letter
Jumlah Pelanggaran dan Sanksi yang Diberikan Total Violations and Sanctions Given in 2024
Tahun 2024
Jenis Sanksi
Jumlah Types of Sanctions
Total
Pembinaan 2 Coaching
Pembinaan Tertulis - Written Coaching
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Jenis Sanksi
Jumlah Types of Sanctions
Total
Teguran Tertulis Pertama 1 First Written Warning
Teguran Tertulis Kedua - Second Written Warning
Peringatan Tertulis Pertama 1 First Written Warning
Peringatan Tertulis Kedua - Second Written Warning
Peringatan Tertulis Keras & Terakhir - Strong & Final Written Warning
PHK 5 Layoffs
Jumlah 9 Total
Kebijakan Pemberian Kompensasi Jangka Performance-Based Long-Term
Panjang Berbasis Kinerja Compensation Policy
Bank Mandiri Taspen memiliki Kebijakan Remunerasi dengan Bank Mandiri Taspen has a Remuneration Policy with the latest
perubahan terakhir Nomor KEB/010/X/2024 tanggal 1 Oktober amendment Number KEB/010/X/2024 dated October 1, 2024,
2024, Standar Prosedur Remunerasi dengan Perubahan Terakhir Remuneration Standard Procedure with the Latest Amendment
Nomor SP/012/VIII/2024 tanggal 1 Agustus 2022. Besaran Number SP/012/VIII/2024 dated August 1, 2022. The amount of
remunerasi ditetapkan berdasarkan keputusan dalam Rapat remuneration is determined based on a decision in the General
Umum Pemegang Saham (RUPS) dan dapat dilimpahkan kepada Meeting of Shareholders (GMS) and can be delegated to the Bank’s
Dewan Komisaris Bank. Penetapan Remunerasi terdiri dari: Board of Commissioners. Determination of Remuneration consists of:
1. Remunerasi yang bersifat tetap: 1. Fixed remuneration:
Remunerasi yang tidak dikaitkan dengan kinerja dan risiko, Remuneration that is not linked to performance and risk,
antara lain gaji pokok, fasilitas, tunjangan perumahan, including basic salary, facilities, housing allowance, health
tunjangan kesehatan, tunjangan pendidikan, tunjangan hari allowance, education allowance, holiday allowance and
raya dan pensiun. pension.
2. Remunerasi yang bersifat variabel: 2. Variable remuneration:
Remunerasi yang dikaitkan dengan kinerja dan risiko, antara Remuneration that is linked to performance and risk,
lain bonus atau bentuk lainnya yang dipersamakan dengan including bonuses or other forms considered equivalent. The
itu. Kebijakan Remunerasi yang bersifat Variabel diberikan Variable Remuneration Policy is given in cash. This variable
dalam bentuk tunai. Remunerasi yang bersifat variabel ini remuneration cannot be hedged by the Material Risk Taker.
tidak dapat dilindungnilaikan oleh Material Risk Taker.
Penetapan Remunerasi dapat dilakukan dengan 2 (dua) kebijakan: Remuneration determination can be conducted with 2 (two) policies:
1. Malus, yaitu kebijakan yang diambil Bank berdasarkan 1. Malus, which is a policy taken by the Bank based on certain
kriteria tertentu yang dapat menunda pembayaran criteria that can delay payment of part or all of the deferred
sebagian atau seluruh dari Remunerasi yang Bersifat Variable Remuneration.
Variabel yang ditangguhkan.
2. Clawback, yaitu kebijakan yang diambil Bank dalam 2. Clawback, which is a policy taken by the Bank in the form
bentuk suatu perjanjian antara Bank dengan anggota of an agreement between the Bank and members of the
Direksi, anggota Dewan Komisaris atau Pegawai dimana Board of Directors, members of the Board of Commissioners
anggota Direksi, anggota Dewan Komisaris atau Pegawai or Employees where members of the Board of Directors,
setuju untuk mengembalikan Remunerasi yang Bersifat members of the Board of Commissioners or Employees agree
Variabel yang diterima sesuai kriteria yang ditetapkan to return the Variable Remuneration received according to the
Bank. criteria set by the Bank.
Bank menentukan metode pengukuran kinerja dan jenis risiko The Bank determines the performance measurement method and
dalam menetapkan pemberian Remunerasi yang Bersifat type of risk in determining the provision of Variable Remuneration
Variabel bagi Direksi, Dewan Komisaris, dan Pegawai Bank. Dari for the Board of Directors, Board of Commissioners, and Bank
pengukuran kinerja ini kemudian ditetapkan Material Risk Taker Employees. From this performance measurement, the Material
(MRT) yang dilakukan berdasarkan: Risk Taker (MRT) is then determined based on:
1. Kriteria Material Risk Taker (MRT) Direksi/Dewan Komisaris/ 1. Material Risk Taker (MRT) Criteria for Directors/Board of
Pegawai yang mendapat Remunerasi yang bersifat Variabel Commissioners/Employees who receive Variable Remuneration
dengan nilai besar. with a large value.
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2. Remunerasi yang Bersifat Variabel dengan nilai besar Bank dapat 2. Variable remuneration with a significant value allows the bank
menangguhkan pembayaran Remunerasi yang Bersifat Variabel to suspend the payment of variable remuneration to parties
kepada pihak yang menjadi Material Risk Taker (MRT) sebesar who are Material Risk Takers (MRT) by a certain percentage,
presentase tertentu yang disesuaikan dengan tingkat jabatan. adjusted according to their level of position.
Penangguhan Remunerasi yang Bersifat Variabel bagi MRT Suspension of Variable Remuneration for MRT
Bank dapat menunda pembayaran Remunerasi yang Bersifat The Bank may suspend the payment of deferred Variable
Variabel yang ditangguhkan (Malus) atau menarik kembali Remuneration (Malus) or withdraw the Variable Remuneration
Remunerasi yang Bersifat Variabel yang sudah dibayarkan that has been paid (Clawback) to parties who are Material
(Clawback) kepada pihak yang menjadi Material Risk Takers dalam Risk Takers under certain conditions. Parties who are Material
kondisi tertentu. Pihak yang menjadi Material Risk Takers dilarang Risk Takers are prohibited from hedging the deferred Variable
melakukan lindung nilai atas Remunerasi yang Bersifat Variabel Remuneration. Suspension of Variable Remuneration for MRT is
yang ditangguhkan. Penangguhan Remunerasi yang Bersifat carried out based on:
Variabel untuk MRT dilakukan berdasarkan:
1. Besarnya penangguhan pembayaran Remunerasi yang Bersifat 1. The amount of deferral of Variable Remuneration payment
Variabel berdasarkan tingkat Jabatan yaitu semakin tinggi is based on the Position level, namely the higher the Position
tingkat Jabatan maka semakin besar persentase Remunerasi level, the greater the percentage of Variable Remuneration
yang Bersifat Variabel yang ditangguhkan. that is deferred.
2. Remunerasi yang Bersifat Variabel diberikan dalam bentuk tunai 2. Variable Remuneration is given in cash and in the form of
serta dalam bentuk saham atau instrumen yang berbasis saham shares or share-based instruments issued by the Bank, then the
yang diterbitkan Bank maka penangguhan dilakukan terhadap deferral is carried out on all forms of Variable Remuneration.
semua bentuk Remunerasi yang Bersifat Variabel tersebut.
Penerapan Malus dan/atau Clawback dilakukan dengan risiko The implementation of Malus and/or Clawback is carried out with
yang seminimal mungkin, perlu memperhatikan hal-hal antara lain minimal risk, it is necessary to pay attention to things including
memperhatikan aspek hukum dan perpajakan, Penerapan Malus paying attention to legal and taxation aspects, the implementation
dan Clawback bagi anggota Direksi, anggota Dewan Komisaris of Malus and Clawback for members of the Board of Directors,
atau Pegawai yang ditetapkan menjadi MRT baik yang masih members of the Board of Commissioners or Employees who are
bekerja maupun yang sudah tidak bekerja di Bank dilakukan appointed as MRTs, both those who are still working or who are
sebagai berikut: no longer working at the Bank, is carried out as follows:
a. Malus diterapkan terhadap Remunerasi yang Bersifat Variabel a. Malus is applied to Variable Remuneration that is still deferred.
yang masih ditangguhkan.
b. Clawback diterpkan terhadap Remunerasi yang Bersifat b. Clawback is applied to Variable Remuneration that has been
Variabel yang sudah dibayarkan. paid.
Nilai besar yang menjadi faktor penentu Material Risk Taker The significant value that is the determining factor for Material
adalah remunerasi variabel dengan besaran remunerasi lebih Risk Taker is variable remuneration with a remuneration amount
dari 10 (sepuluh) kali gaji yang diterima sebagai remunerasi of more than 10 (ten) times the salary received as variable
variabel pegawai, sedangkan untuk Direksi dan Dewan Komisaris remuneration for employees, while for the Board of Directors and
ditentukan berdasarkan persetujuan pemegang saham atas usulan Board of Commissioners it is determined based on the approval
yang disampaikan oleh komite remunerasi melalui Komisaris. of shareholders on the proposal submitted by the remuneration
committee through the Commissioner.
Bank memilih menggunakan sistem malus dalam melakukan The Bank chooses to use a malus system for suspending the
penangguhan pembayaran remunerasi variabel dengan komposisi payment of variable remuneration, with the following percentage
persentase sebagai berikut: composition:
Posisi H+1 Tahun H+2 Tahun H+3 Tahun
No Malus
Position H+1 Year H+2 Years H+3 Years
Direksi, dan Komisaris
1 20% 10% 5% 5%
Directors, and Commissioners
Business Unit/Risk Taking Unit
2 20% 10% 5% 5%
Business Unit/Risk Taking Unit
Supporting Unit/control unit
3 10% 5% 2,50% 2,50%
Supporting Unit/control unit
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Jangka waktu penangguhan pembayaran remunerasi yang bersifat The deferral period for variable remuneration payments is 3 (three)
variabel adalah selama 3 (tiga) tahun sejak pembayaran remunerasi years from the date of payment of the variable remuneration. The
variabel, Nilai penangguhan malus memperhitungkan present value. malus deferral value takes into account the present value.
Remunerasi variabel yang ditangguhkan dapat dibayarkan dengan Deferred variable remuneration may be paid subject to conditions:
syarat: a. Minimum performance assessment of Performance Level (PL)
a. Penilaian kinerja minimal Performance Level (PL) 3 di tahun 3 in the current year
berjalan b. Not under sanctions
b. Tidak dalam masa pengenaan sanksi c. Not under inspection due to indications of fraud
c. Tidak dalam masa pemeriksaan karena indikasi fraud
Apabila pada saat masa pembayaran yang ditangguhkan salah If during the deferred payment period one of the above variables
satu variabel tersebut di atas tidak terpenuhi, maka remunerasi is not met, then the variable remuneration in question remains
variabel dimaksud tetap ditangguhkan dan/atau tidak dibayarkan, deferred and/or not paid, and will only be paid after the employee
dan baru akan dibayarkan setelah pegawai dinyatakan tidak is declared not proven and/or not involved in the fraud case in
terbukti dan/atau tidak terlibat dalam kasus fraud dimaksud. question.
Realisasi atas penangguhan remunerasi yang Bersifat Variabel The realization of the deferral of variable remuneration for MRT
bagi MRT telah disampaikan pada Sub Bab Penerapan Tata Kelola has been conveyed in the Sub-Chapter on the Implementation
Dalam Pemberian Remunerasi Bagi Bank Umum Sesuai POJK 45/ of Governance in the Provision of Remuneration for Commercial
POJK.03/2015 dalam Bab Tata Kelola Perusahaan pada Laporan Banks in Accordance with OJK Regulation 45/POJK.03/2015 in the
Tahunan ini. Corporate Governance Chapter in this Annual Report.
Selain itu, Bank Mandiri Taspen merupakan Perseroan Terbatas In addition, Bank Mandiri Taspen is a closed Limited Liability
yang tertutup sehingga tidak memiliki program kepemilikan Company so that it does not have a stock ownership program by
saham oleh Pegawai dan/atau Manajemen (ESOP/MSOP). Employees and/or Management (ESOP/MSOP).
Whistleblowing System Whistleblowing System
Keberadaan dan Tujuan Whistleblowing Existence and Objectives of The Whistleblowing
System System
Penyelesaian pengaduan pelanggaran oleh Bank merupakan Settlement of complaints of violations by the Bank is one form of
salah satu bentuk peningkatan perlindungan stakeholders dalam increasing protection of stakeholders in order to guarantee their
rangka menjamin hak-haknya dalam berhubungan dengan Bank rights in dealing with the Bank and guaranteeing handling that meets
dan menjamin penanganan yang memenuhi ketentuan dan the requirements and requirements set by the Bank, Government and
persyaratan yang ditetapkan oleh Bank, Pemerintah dan Aparat Mandatory Apparatus. For this reason, it is necessary to formulate
Berwajib. Untuk itu maka perlu dirumuskan kebijakan, sistem dan policies, systems and handling procedures that are aligned to regulate
prosedur penanganan yang selaras untuk mengatur penyelesaian the settlement of complaints of violations for stakeholders in a Policy
pengaduan pelanggaran bagi stakeholders dalam suatu Kebijakan for Management of Complaints of Violations.
Pengelolaan Pengaduan Pelanggaran.
Penanganan pengaduan harus dapat diimplementasikan secara Complaint handling must be implemented effectively in order to
efektif agar memberikan dorongan serta kesadaran kepada provide encouragement and awareness to Bank employees and
pegawai dan pejabat Bank untuk melaporkan indikasi atas officials to report indications of suspected fraud or non-fraud.
dugaan terjadinya fraud atau non fraud. Kebijakan Pengelolaan The policy on the Management of Complaints Complaints also
Pengaduan Pelanggaran yang juga disebut Whistleblowing called Whistleblowing is a system that can be used as a medium
merupakan sistem yang dapat dijadikan media bagi saksi pelapor for reporting witnesses to convey information about indicated
untuk menyampaikan informasi mengenai tindakan pelanggaran violations occurring within a company.
yang diindikasi terjadi di dalam suatu perusahaan.
Pengelolaan Whistleblowing System Management of Whistleblowing System
Dalam rangka penerapan Strategi Anti Fraud, Divisi Internal In order to implement the Anti Fraud Strategy, the Internal Audit
Audit ditunjuk sebagai unit kerja koordinator penerapan dan Division was appointed as the coordinating work unit for the
pelaksanaan Strategi Anti Fraud di Bank Mandiri Taspen. Untuk implementation and implementation of the Anti Fraud Strategy
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Tata Kelola Perusahaan
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mendukung penerapan strategi anti fraud tersebut PT Bank at Bank Mandiri Taspen. To support the implementation of the
Mandiri Taspen telah menerbitkan Standar Prosedur Strategi antifraud strategy, PT Bank Mandiri Taspen has issued the Standard
Anti Fraud (SPSAF) pada tahun 2017 dan telah dilakukan revisi Procedures for the Anti-Fraud Strategy (SPSAF) in 2017 and a revision
penyempurnaan yang berlaku sejak 31 Oktober 2024 serta of improvements was made, which has been in effect since October
menerbitkan Petunjuk Teknis Pelaporan Strategi Anti Fraud dan 31, 2024, along with the issuance of Technical Instructions for
Pengelolaan Whistleblowing System (WBS) yang berlaku sejak 24 Reporting Anti-Fraud Strategies and Managing the Whistleblowing
Februari 2025. System (WBS), which have been in effect since February 24, 2025.
Untuk pengelolaan sarana pengaduan, Bank Mandiri Taspen For the management of complaints facilities, Bank Mandiri
telah memiliki Whistleblowing System (WBS) yang dapat di akses Taspen already has a Whistleblowing System (WBS) which can
melalui website Bank Mandiri Taspen, dan untuk meningkatkan be accessed through the Bank Mandiri Taspen website, and to
profesionalisme dan independensi dalam pengelolaannya, maka increase professionalism and independence in its management,
sejak tanggal 10 Desember 2021, Bank Mandiri Taspen melakukan since December 10, 2021, Bank Mandiri Taspen has managed
pengelolaan WBS dengan pihak eksternal yaitu PT RSM Indonesia WBS with external parties, so that it can provide better trust to
Konsultan sehingga dapat memberikan kepercayaan yang lebih all stakeholders of Bank Mandiri Taspen, besides that it can give a
baik kepada seluruh stakeholder Bank Mandiri Taspen, di samping fearful effect to potential fraudsters.
itu dapat memberikan efek gentar kepada calon fraudster.
Laporan pengaduan atas dugaan terjadinya fraud dapat disampaikan Reports of complaints of suspected fraud are conveyed by stating
dengan tidak menyebutkan identitas pelapor (anonymous) atau the identity of the reporter who will be guaranteed confidentiality.
menyebutkan identitas pelapor disertai nomor telepon/email aktif Complaint reports received will be followed up if they fulfill the
yang dapat dihubungi yang akan dijamin kerahasiannya. Laporan 4W and 1H elements as follows:
pengaduan yang diterima akan ditindaklanjuti apabila memenuhi
unsur 4W dan 1H sebagai berikut:
a. What : Perbuatan pelanggaran yang diketahui a. What : Known violations
b. Where : Dimana perbuatan tersebut dilakukan b. Where : Where the violations are committed
c. When : Kapan perbuatan tersebut dilakukan c. When : When the violations are committed
d. Who : Siapa saja yang terlibat dalam perbuatan tersebut d. Who : Anyone involved in the act
e. How : Bagaimana gambaran perbuatan tersebut dilakukan e. How : How is the description of the action done
Terhadap laporan pengaduan yang masuk akan ditindaklanjuti Incoming complaint reports will be followed up through 2 (two)
melalui 2 (dua) mekanisme pemeriksaan/investigasi, antara lain oleh: inspection/investigation mechanisms, namely by:
a. Divisi Internal Audit atau; a. Internal Audit Division or;
b. Joint antara Divisi Internal Audit dan Divisi Risk Business b. A join effort between Internal Audit Division and Risk Business
Control Control Division
Laporan WBS-LTC yang ditindaklanjuti ke proses pemeriksaan WBS-LTC reports that are followed up with an investigation
investigasi, teknis pelaksanaan investigasi mengacu kepada Petunjuk process, the technical execution of the investigation refers to the
Teknis Investigasi. Status dan informasi progres atas penanganan Technical Instructions for Investigation. The status and progress
pengaduan melalui whistleblowing system akan diinformasikan information regarding the handling of complaints through the
kepada pengelola WBS-LTC untuk selanjutnya disampaikan kepada whistleblowing system will be communicated to the WBS-LTC
kepada pelapor/whisteblower melalui pengelola pihak ketiga. manager, who will then relay it to the complainant/whistleblower
through the third-party manager.
Penyampaian Laporan Pelanggaran Submission of Violation Report
Pengaduan pelanggaran yang diduga dilakukan pegawai Complaints of violations allegedly committed by employees are
ditujukan kepada pengelola whistleblowing (WBS). Pengaduan addressed to the whistleblowing manager (WBS). Complaints of
pelanggaran dapat dilakukan melalui: violations can be made through:
1. E-mail : ltc@rsm.id 1. E-mail : ltc@rsm.id
2. Website :https://whistleblowing.tips/wbs/@bankmandiritaspen 2. Website : https://whistleblowing.tips/wbs/@bankmandiritaspen
Semua laporan dugaan pelanggaran (fraud) yang disampaikan All reports of alleged frauds will be guaranteed confidentiality and
akan dijamin kerahasiaan dan keamanannya oleh Bank dan security by the Bank and the whistleblower is guaranteed the right to
pelapor (whistleblower) dijamin haknya untuk memperoleh obtain information regarding the status of follow-up on the report.
informasi mengenai status tindak lanjut atas laporannya.
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Perlindungan Bagi Whistleblower Protection for Whistleblower
1. Identitas Whistleblower hanya diketahui oleh PIC 1. The identity of the Whistleblower is only known by the
Whistleblowing. Perlindungan kepada Whistleblower Whistleblowing PIC. Protection for the Whistleblower is carried
dilakukan dengan menjaga kerahasiaan identitas out by maintaining the confidentiality of the Whistleblower’s
Whistleblower sehingga mendorong keberanian untuk identity so as to encourage people to report any suspected
melaporkan adanya dugaan Fraud Fraud
2. Seluruh laporan pengaduan dugaan Fraud akan dijamin 2. All reports of complaints of suspected Fraud will be guaranteed
kerahasiaan dan keamanannya oleh Bank dan Whistleblower confidentiality and security by the Bank and the Whistleblower
dijamin haknya untuk memperoleh informasi atas status is guaranteed the right to obtain information on the status of
tindak lanjut dari laporan pengaduan yang disampaikan; the follow-up of the complaint report submitted;
3. Tidak ada sanksi jika laporan pengaduan tidak terbukti 3. There are no sanctions if the complaint report is not proven
Jenis Pelanggaran yang Dapat Dilaporkan Types of Abuses That can be Reported
Pelanggaran meliputi banyak hal dan masalah, akan tetapi Violations cover many things and problem. However, they are
dibatasi dengan apa yang dilakukan, terjadi atau terkait dengan limited to what they could do to impact the Bank. Some types
Bank. Beberapa jenis pelanggaran dan penyimpangan yang dapat of violations and deviations that the rapporteur can report- in
dilaporkan berdasarkan kebijakan yang dimiliki Bank, antara lain relations with the Bank’s policies are:
adalah:
1. Fraud, antara lain terdiri dari: 1. Fraud, including but not limited to:
1) Korupsi meliputi: 1) Corruption includes:
a) Pemerasan; a) Extortion;
b) Benturan kepentingan yang merugikan Bank dan/ b) Conflict of interest that is detrimental to the Bank
atau Konsumen; and/or Consumer;
c) Penyuapan; c) Bribery;
d) Penerimaan tidak sah. d) Unauthorized receipt.
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Tata Kelola Perusahaan
Corporate Governance
2) Penyalahgunaan aset meliputi: 2) Misuse of assets includes:
a) Penyalahgunaan uang tunai; a) Misappropriation of cash;
b) Penyalahgunaan persediaan; dan/atau b) Misappropriation of inventory; and/or
c) Penyalahgunaan aset lainnya; c) Misappropriation of other assets;
3) Kecurangan laporan keuangan yaitu tindakan yang 3) Financial reporting fraud is an act that includes overstating
meliputi melebihkan kekayaan bersih dan/atau net assets and/or net income or reducing net assets and/
pendapatan bersih atau mengurangi kekayaan bersih or net income;
dan/atau pendapatan bersih;
4) Penipuan; 4) Fraud;
5) Pembocoran informasi rahasia; dan/atau; 5) Disclosure of confidential information; and/or;
6) Tindakan lain yang dapat dipersamakan dengan Fraud 6) Other actions that can be equated with fraud in
sesuai dengan ketentuan peraturan perundangundangan. accordance with the provisions of laws and regulations.
2. Non-Fraud, adalah tindakan pelanggaran ketentuan eksternal 2. Non-Fraud, is an act of violating external and internal
maupun internal termasuk pelanggaran norma dan etika provisions including violations of norms and ethics (code of
(code of conduct), dengan contoh antara lain: conduct), with examples including:
• Penyalahgunaan kewenangan dan/atau jabatan. • Abuse of authority and/or position.
• Tindakan yang dapat menurunkan reputasi dan/atau • Actions that can degrade the reputation and/or good
nama baik Bank. name of the Bank.
• Perbuatan asusila di dalam dan di luar Bank. • Immoral acts inside and outside the Bank.
• Pelecehan. • Harassment.
• Penggunaan narkoba. • Drug use.
• Terlibat dalam kegiatan masyarakat yang dilarang • Engage in prohibited community activities
Seluruh jajaran internal dan eksternal Bank dapat menyampaikan All internal and external levels of the Bank can submit complaint
laporan pengaduan atas dugaan fraud, pelanggaran kode etik reports regarding suspected fraud, violations of the code of ethics
maupun pelanggaran benturan kepentingan kepada Direktur or violations of conflicts of interest to the President Director
Utama melalui Saluran Whistleblowing Bank Mandiri Taspen. through the Bank Mandiri Taspen Whistleblowing Channel.
Penanganan Pengaduan Whistleblowing System Whistleblowing System Complaints Handling
Setiap pengaduan fraud/non-fraud yang masuk akan dikelola oleh Every fraud/non-fraud report received will be managed by the Anti-
Unit Strategi Anti Fraud, apabila laporan telah memenuhi unsur Fraud Strategy Unit, if the report meets the reporting criteria, the
pelaporan selanjutnya Unit Strategi Anti Fraud akan melakukan Anti-Fraud Strategy Unit will then investigate the report received.
investigasi atas laporan yang diterima. Unit Strategi Anti Fraud harus The Anti-Fraud Strategy Unit must remain Neutral, Independent,
bersifat Netral, Independency, Profesionalisme dalam menerima Professional in receiving complaints of violations by adhering to
pengaduan pelanggaran dengan menggunakan asas Praduga the principle of the Presumption of Innocence, a principle where a
Tak Bersalah atau “Presumption of Innocence” yaitu asas dimana person is declared innocent until proven guilty.
seseorang dinyatakan tidak bersalah hingga dinyatakan bersalah.
Dalam Sistem Laporan Dugaan Pelanggaran ini, Divisi Internal In the Reporting System for Alleged Violations, the Internal Audit
Audit bertugas untuk: Division is tasked with:
1. Menerima pelaporan dugaan pelanggaran. 1. Receive reports on suspected violation.
2. Menilai dan menyeleksi laporan dugaan pelanggaran untuk 2. Assess and select the reports on the suspected violation for
diproses lebih lanjut. further processing.
3. Menjaga kerahasiaan identitas pelapor. 3. Maintain the confidentiality of the rapporteur’s identity.
4. Menangani keluhan ataupun pengaduan dari pelapor yang 4. Handle complaints from the rapporteur who receives pressures
mendapat tekanan atau perlakuan ancaman dari terlapor. or threats from the reported party.
5. Melakukan komunikasi dengan pelapor. 5. Communicate with the reporter.
6. Menyampaikan laporan kepada Direktur Utama yang telah 6. Submit a report to the President Director after the fraud has
diyakini terjadinya fraud/non fraud. occurred
7. Mendokumentasikan setiap laporan dugaan pelanggaran 7. Document any reports of alleged violations received.
yang diterima.
8. Apabila potensi kerugian Bank di atas nominal Rp100.000.000 8. If the Bank’s potential loss is above a nominal value of IDR
ditangani oleh Tim Pertimbangan Penilaian Pegawai. 100,000,000, it will be handled by the Employee Assessment
Consideration Team.
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Bagan Alur Penyampaian Pelaporan Pelanggaran Flowchart for Submitting Violation Reports
Adapun alur pelaporan pelanggaran pada Bank Mandiri Taspen, The flow for reporting violations at Bank Mandiri Taspen is
dijelaskan dalam bagan berikut. explained in the following chart.
Whistleblower Pihak Eksternal Direktur Utama
External parties President Directors
(PT RSM Indonesia)
Mulai
Start
Mengirimkan informasi pengaduan
via media WBS (email atau sistem Menerima
WBS pada website bank) Informasi Pengaduan
Send complaint information via WBS Receive Complaint
media (email or WBS system on the Information
Bank’s website)
Menerima E-Mail bahwa informasi
Melakukan Verifikasi dan
pengaduan tidak lengkap
Validasi Pengaduan
Received an E-Mail that the
Perform Verification and
information on the complaint is
Validation of Complaints
incomplete
Melakukan Konfirmasi kepada Menerima laporan hasil investigasi
Whistleblower berupa executive summary
Confirmation with the Receive an investigation report in
Whistleblower the form of an executive summary
Memberikan rekomendasi
tindaklanjut secara jelas kepada
PIC WBS untuk ditindaklanjuti dan
berdasarkan verivikasi 4W+1H
Provide clear follow-up
recommendations to PIC WBS to be
followed up and based on 4W+1H
verification
Menerima dokumen summary
tindaklanjut pemeriksaan untuk
Menerima informasi status disampaikan kepada pelapor melalui
pemeriksaan E-mail
Receive inspection status Receive a summary document
information of followup examinations to be
submitted to the complainant via
E-Mail
Selesai
Finish
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Tata Kelola Perusahaan
Corporate Governance
Divisi Internal Audit
PIC Whistleblowing System Divisi Central Operation
Internal Audit Division
Evaluasi (4W1H) dan menyampaikan
keputusan tindak lanjut laporan
pengaduan
Evaluation (4W1H) and submit
a decision on follow-up to the
complaint report
Melakukan Verifikasi dan validasi
atas rekomendasi dari Pihak
Eksternal
Perform verification and validation
on recommendations from external Proses investigasi oleh IA, atau joint
parties investigasi yang dilakukan dengan
Divisi RBC
Investigation process by IA, or joint
investigation conducted with the
RBC Division
Melanjutkan informasi pengaduan Menerima informasi pengaduan
kepada unit terkait sesuai untuk ditindaklanjuti dan diinput
rekomendasi pihak eksternal pada sistem SAHABAT
Continuing complaint information Receive complaint information to be
to related units according to followed up and inputted into the
recommendations from external parties SAHABAT system
Laporan hasil investigasi Summary Tindak Lanjut Pemeriksaan
Investigation report Summary of Follow-up Examination
Menerima dan meneruskan
Summary Tindak Lanjut Pemeriksaan
Receiving and forwarding the Audit
Follow-up Summary
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Sosialisasi Whistleblowing System Whistleblowing System Socialization
Dalam rangka meningkatkan pemahaman strategi anti fraud Bank, In order to improve the understanding of the Bank’s anti-fraud
maka Divisi Internal Audit melakukan sosialiasi Strategi Anti Fraud strategy, the Internal Audit Division conducted direct dissemination
secara langsung kepada cabang bersamaan dengan proses audit of the Anti-Fraud Strategy to subsidiaries along with the regular
regular, pemasangan BOD Message pada setiap lantai di Kantor audit process, installed BOD Messages on each floor at the Head
Pusat dan Kantor Cabang, memberikan edukasi kepada pegawai Office and Branch Offices, provided employees with education
terhadap pemahaman fraud awareness, risk awareness, dan Security on fraud awareness, risk awareness, and Security Awareness
Awareness melalui sarana penyampaian/pemasangan poster melalui through the means of delivering/installing posters via social
media sosial maupun melalui newsletter yaitu media komunikasi media or through newsletters, which are internal communication
yang dimiliki internal Bank Mantap, seluruh Divisi memberikan materi media owned by Bank Mantap, all divisions delivered Morning
Morning Briefing Library (MBL) terkait pengetahuan atau pencerahan Briefing Library (MBL) materials related to knowledge or insights
secara end to end process baik aspen ketentuan, bisnis, risk, service on end-to-end processes, covering aspects such as regulations,
dan operation yang dilakukan pada saat morning briefing di Kantor business, risk, service, and operations, during morning briefings
Cabang/Kantor Cabang Pembantu, dan Dalam rangka meningkatkan at Branch Offices/Sub-Branch Offices, and as part of ongoing
upaya perbaikan peran dan fungsi second line of defense¸secara efforts to enhance the role and function of the second line of
berkesinambungan Divisi Risk Business Control bersama dengan defense, the Risk Business Control Division, in collaboration with
Divisi-Divisi terkait dan Unit Kerja Distribution menyelenggarakan relevant divisions and the Distribution Work Unit, organized
Forum Komunikasi Compliance, Risk & Control dan Operational Risk the Compliance, Risk & Control Communication Forum and the
& Control (ORIC) Forum. Operational Risk & Control (ORIC) Forum.
Jumlah Pengaduan dan Proses Pengaduan Number of Complaints and Complaints Process
Sejak WBS dikelola oleh Provider Eksternal (Desember 2021), Since WBS has been managed by an external provider (December
terdapat peningkatan laporan WBS yang cukup signifikan dengan 2021), there has been a significant increase in WBS reports with
rincian sebagai berikut: the following details:
Media
Kategori Pelaporan
Penyimpanan Tidak Ditindaklanjuti
Reporting Category Laporan
Storage Media (Tidak Memenuhi
Jumlah Dinyatakan
Ditindaklanjuti Unsur Pelaporan 4 W
Tahun Laporan Selesai
No Followed up 1 H)
Years Number of Report
Pengaduan Not Followed Up
Reports Email Website Declared
Umum (Does Not Meet the 4 W
Fraud Non-Fraud Completed
General 1 H Reporting Elements)
Complaints
1 2018 1 1 - 1 - 1
2 2019 1 1 - - - 1 1
3 2020 1 1 - 1 - 1
4 2021 8 8 - 1 - 2 5 8
5 2022 69 30 39 1 1 44 23 69
6 2023 81 25 56 1 2 58 20 81
7 2024 105 44 61 - 1 61 43 105
Program Anti Korupsi Anti-Corruption Program
Sebagai salah satu upaya penerapan Strategi Nasional As one of the efforts to implement the National Strategy for
Pencegahan Korupsi yaitu Penerapan Manajemen Anti Suap pada Corruption Prevention, namely the Implementation of Anti- Bribery
Lembaga Pemerintah dan Sektor Swasta, serta menindaklanjuti Management in Government Institutions and the Private Sector,
penandatanganan komitmen bersama penerapan SNI ISO 37001 as well as following up on the signing of a joint commitment to
mengenai Sistem Manajemen Anti Penyuapan (SMAP) antara the implementation of SNI ISO 37001 regarding Anti-Bribery
Otoritas Jasa Keuangan dengan Asosiasi Perbankan tanggal 18 Management System (SMAP) between the Financial Services
Agustus 2020. Bank Mandiri Taspen turut mendukung Strategi Authority and the Banking Association on August 18, 2020. Bank
Nasional Pencegahan Korupsi dengan merencanakan penerapan Mandiri Taspen also supported the National Strategy for Corruption
SNI ISO 37001 SMAP dimana Bank Mandiri Taspen telah Prevention by planning the implementation of SNI ISO 37001
mendapatkan sertifikat ISO 37001:2016 tanggal 9 Desember SMAP in which Bank Mandiri Taspen received the ISO 37001:2016
2021 dengan hasil audit tidak terdapat kesalahan mayor dan certificate on December 9, 2021 with audit results that there were
minor. Pelaksanaan surveillance atau audit telah dilakukan oleh no major and minor errors. Surveillance or audit was carried out by
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Corporate Governance
Lembaga Sertifikasi ISO pada tanggal 26 Agustus 2022 dengan the ISO Certification Institute on August 26, 2022 with the results
hasil Bank Mandiri Taspen berhak mendapatkan sertifikasi ISO that Bank Mandiri Taspen has the right to receive ISO 37001: 2016
37001:2016 Sistem Manajemen Anti Penyuapan. Anti-Bribery Management System certification.
Program dan Prosedur yang Dilakukan Programs and Procedures In Overcoming
Dalam Mengatasi Praktik Korupsi, Balas Jasa Corruption, Kickbacks, Fraud, Bribery and/or
(Kickbacks), Fraud, Suap dan/atau Gratifikasi Gratituity Practices
Sistem Manajemen Anti Penyuapan Anti-Bribery Management System
Dalam menjalankan kegiatan bisnis, Bank tidak dapat terlepas dari In carrying out business activities, the Bank cannot be separated
interaksi dengan banyak pihak, baik pihak internal Bank maupun from interactions with many parties, both internal and external
pihak eksternal guna menjalin kerjasama bisnis yang harmonis, parties in order to establish harmonious and sustainable business
serasi dan berkesinambungan. cooperation.
Terkait dengan hubungan bisnis, hal yang sering terjadi dan tidak Regarding business relationships, what often happens and is
terhindarkan dalam kegiatan kerja sehari-hari adalah adanya unavoidable in daily work activities is the practice of bribery
praktik suap dan gratifikasi dari suatu pihak kepada pihak lainnya. and gratituity from one party to another. Therefore, in order to
Oleh sebab itu, untuk menjaga hubungan bisnis tetap berada maintain business relationships within the corridor of ethics and
pada koridor etika dan prinsip-prinsip tata kelola perusahaan principles of good corporate governance and in accordance with
yang baik dan sesuai SNI ISO 37001 mengenai Sistem Manajemen SNI ISO 37001 regarding Anti-Bribery Management System, it is
Anti Penyuapan, maka diperlukan pengaturan mengenai anti necessary to regulate anti-bribery and gratuities that regulate the
penyuapan dan gratifikasi yang mengatur tata cara/mekanisme reporting procedures/mechanisms in the environment. Bank.
pelaporannya di lingkungan Bank.
Bank telah membentuk Unit Anti Penyuapan dan Gratifikasi untuk The Bank established an Anti-Bribery and Gratituity Unit to build
membangun nilai-nilai Tata Kelola yang Baik dan menanamkan Good Governance values and instill value integrity. To ensure that
value integrity. Untuk memastikan penerapan kebijakan dapat the implementation of policies could run well, the Bank’s personnel
berjalan dengan baik terhadap insan Bank tidak menerima did not accept and/or give gratuities related to their positions and
dan/atau memberikan gratifikasi yang berhubungan dengan contrary to their obligations or duties. In the event that there
jabatannya dan berlawanan dengan kewajiban atau tugasnya. was any receipt of gratituity related to his position, he/she was
Dalam hal terdapat setiap penerimaan gratifikasi yang berkaitan required to report it to the Gratituity Control Unit that had been
dengan jabatannya agar melaporkan kepada Unit Pengendali established. The regulation on the prohibition of gratification was
Gratifikasi yang telah dibentuk. Pengaturan larangan gratifikasi regulated in the Anti-Bribery and Gratituity Technical Instructions
diatur dalam Petunjuk Teknis Anti Penyuapan dan Gratifikasi Number PT/118/X/2024, dated October 23, 2024.
Nomor PT/118/X/2024, tanggal 23 Oktober 2024.
Bank Mandiri Taspen telah memiliki beberapa kebijakan yang terkait Bank Mandiri Taspen already had several policies related to
dengan Pencegahan Korupsi, antara lain dalam kebijakan internal Corruption Prevention, including internal control policies with
kontrol dengan penerapan Strategi Anti Fraud (SAF), Peraturan the implementation of the Anti Fraud Strategy (SAF), Employee
Disiplin Pegawai, Code of Conduct, Etika Bisnis (Business Ethic) serta Discipline Regulations, Code of Conduct, Business Ethics (Business
menyusun Nilai-nilai Budaya Perusahaan (Corporate Culture) antara lain Ethic) and compiling Corporate Cultural Values by instilling the
menanamkan value integrity dari setiap jajaran Bank Mandiri Taspen. value of integrity from every level of Bank Mandiri Taspen.
Tindakan-tindakan yang dilakukan Bank Mandiri Taspen untuk The actions taken by Bank Mandiri Taspen to address issues of
mengatasi isu-isu praktek korupsi, secara khusus dalam Code of corrupt practices, specifically in the Code of Conduct, had been
Conduct telah diatur antara lain sebagai berikut: regulated by as follows:
a. Larangan menyalahgunakan wewenang dan mengambil a. Prohibition of abusing authority and taking advantage, either
keuntungan baik langsung maupun tidak langsung, dari directly or indirectly, from information obtained from the
informasi yang diperoleh dari kegiatan bisnis Bank untuk: Bank’s business activities to:
1) keuntungan pribadi; 1) personal gain;
2) keuntungan bagi anggota keluarganya; 2) benefits for family members;
3) keuntungan bagi pihak-pihak lainnya; 3) benefits for other parties;
b. Larangan meminta atau menerima, mengizinkan atau b. Prohibition of requesting or receiving, permitting or agreeing
menyetujui untuk menerima gratifikasi yang berhubungan to receive gratuities related to their position and contrary
dengan jabatannya dan berlawanan dengan kewajibannya to their obligations in accordance with applicable laws and
sesuai peraturan perundang-undangan yang berlaku. regulations.
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Termasuk pula larangan meminta atau menerima, mengizinkan This included the prohibition on requesting or receiving,
atau menyetujui untuk menerima suatu hadiah atau imbalan dari permitting or agreeing to receive a gift or reward from a third
pihak ketiga yang mendapatkan atau berusaha mendapatkan party who obtains or seeks to obtain a facility from the Bank in the
fasilitas dari Bank dalam bentuk fasilitas kredit (cash loan form of a credit facility (cash loan and/or noncash loan), or for the
dan atau non cash loan), atau dalam rangka pembelian atau purpose of purchasing or discounting documents, money orders,
pendiskontoan surat-surat wesel, surat promes, cek dan kertas promissory notes, checks and trading papers or other evidence
dagang atau bukti kewajiban lainnya, ataupun fasilitas lain of obligations, or other facilities related to the Bank’s operational
yang berkaitan dengan kegiatan operasional Bank. activities.
c. Seluruh jajaran Bank dilarang meminta atau menerima, c. All levels of the Bank were prohibited from requesting or
mengizinkan atau menyetujui untuk menerima suatu hadiah accepting, permitting or agreeing to receive a gift or reward
atau imbalan dari pihak ketiga yang mendapatkan atau from a third party who obtains or seeks to obtain work related
berusaha mendapatkan pekerjaan yang berkaitan dengan to the procurement of goods or services from the Bank.
pengadaan barang maupun jasa dari Bank.
d. Dalam rangka pengadaan barang dan jasa dari pihak ketiga d. In the context of procuring goods and services from third
untuk keperluan dinas Bank, jajaran Bank harus berusaha parties for the purposes of the Bank’s service, the Bank’s ranks
mendapatkan harga terbaik dengan potongan harga had to try to get the best price with the maximum discount.
maksimal. Potongan harga (diskon) yang diperoleh harus The discount obtained had to be recorded for the benefit of
dibukukan untuk keuntungan Bank. the Bank.
e. Seluruh jajaran Bank dilarang memanfaatkan kesempatan e. All levels of the Bank were prohibited from taking advantage
menggunakan fasilitas Bank untuk keuntungan sendiri di luar of the opportunity to use the Bank’s facilities for their own
yang telah disediakan oleh Bank. benefit other than those provided by the Bank.
Strategi Anti Fraud Anti-Fraud Strategy
Sesuai Peraturan Otoritas Jasa Keuangan Republik Indonesia In accordance with the Regulation of the Financial Service Authority
Nomor 12 Tahun 2024 tentang Penerapan Strategi Anti Fraud of the Republic of Indonesia Number 12 of 2024 concerning the
bagi Lembaga Jasa Keuangan (POJK SAF LJK), disampaikan bahwa Implementation of Anti-Fraud Strategies for Financial Service
untuk meminimalisir terjadinya fraud diperlukan penguatan sistem Institutions (POJK SAF LJK), it is stated that in order to minimize
pengendalian intern berupa penerapan strategi anti fraud serta Bank the occurrence of fraud, it is necessary to strengthen the internal
wajib menyusun dan menerapkan strategi anti fraud secara efektif. control system in the form of implementing anti-fraud strategies
Menindaklanjuti hal tersebut di atas, saat ini Bank telah memiliki and Banks are required to prepare and implement anti-fraud
Standar Prosedur Strategi Anti Fraud, Petunjuk Teknis Strategi strategies effectively. Following the above, the Bank had Standard
Anti Fraud dan Petunjuk Teknis Investigasi, yang di dalamnya Operating Procedures for Anti-Fraud Strategy, Technical Guidelines
memuat strategi Bank dalam upaya penerapan strategi anti fraud. for Anti-Fraud Strategy, and Technical Guidelines for Investigation,
Penerapan strategi anti fraud sebagai upaya untuk mencegah which contained the Bank’s strategies in implementing anti fraud
terjadinya kasus penyimpangan operasional pada perbankan dan strategies. The implementation of anti-fraud strategies as an effort
pelanggaran terhadap ketentuan peraturan perundang-undangan, to prevent operational deviations in banking and violations of legal
khususnya fraud, yang dapat mengakibatkan kerugian bagi Bank, regulations, especially fraud, which could result in losses to the
Nasabah, dan/atau pihak lain, diperlukan peningkatan efektivitas Bank, Customers, and/or other parties, required the enhancement
pengendalian intern, sebagai upaya meminimalisasi risiko fraud of internal control effectiveness as an effort to minimize fraud
dengan cara menerapkan strategi anti fraud. risks by implementing anti-fraud strategies.
Selama ini, baik secara langsung maupun tidak langsung, So far, both directly and indirectly, fraud prevention measures
pelaksanaan pencegahan fraud telah dilaksanakan Bank, antara had been implemented by the Bank, including through risk
lain melalui penerapan manajemen risiko, khususnya sistem management implementation, especially internal control
pengendalian intern dan pelaksanaan tata kelola yang baik. systems, and good governance practices. However, to make the
Namun demikian, agar penerapan strategi anti fraud menjadi lebih implementation of anti-fraud strategies more effective, efforts
efektif masih diperlukan upaya peningkatan budaya sadar risiko to enhance a risk-aware culture were still needed so that fraud
agar pencegahan fraud menjadi fokus perhatian dan kepedulian prevention became the focus of attention and concern for all levels
bagi seluruh jajaran organisasi Bank, yang antara lain diwujudkan of the Bank’s organization, which included willingness to sign
dengan kesediaan penandatanganan pakta integritas oleh Direksi, integrity pacts by the Board of Directors, Board of Commissioners,
Dewan Komisaris, dan Pegawai Bank. and Bank employees.
Berdasarkan SK Direksi No. SKD/008/I/2017 tanggal 31 Januari Based on Board of Directors Decree No. SKD/008/I/2017 dated
2017, Divisi Internal Audit ditugaskan sebagai unit kerja yang January 31, 2017, the Internal Audit Division was assigned as the
bertanggung jawab atas pengelolaan dan pelaksanaan Strategi unit responsible for the management and implementation of the
PT Bank Mandiri Taspen
662
Laporan Tahunan 2024
Page 665
Tata Kelola Perusahaan
Corporate Governance
Anti Fraud. Divisi Internal Audit bertanggung jawab langsung Anti-Fraud Strategy. The Internal Audit Division reported directly
kepada Direktur Utama dan melaporkan hasil pengawasannya ke to the President Director and reported the results of its supervision
Dewan Komisaris melalui Komite Audit. Penerapan Strategi Anti to the Board of Commissioners through the Audit Committee.
Fraud ditunjukkan pada gambar sebagai berikut: The implementation of the Anti-Fraud Strategy is illustrated in the
following diagram:
* Pelaksanaan kaji ulang & evaluasi penerapan Strategi Anti Fraud dilakukan oleh * The review and evaluation of the implementation of the Anti-Fraud Strategy is carried
Department Quality Assurance, Development & Support out by the Quality Assurance, Development & Support Department
Dewan Komisaris Direktur Utama
Board of Commissioners President Director
Fungsi Koordinasi Penerapan Strategi Anti Fraud (Divisi Internal Audit)
Anti Fraud Strategy Implementation Coordination Function (Audit Internal Division)
Investigasi Pemantauan Evaluasi
Pencegahan Deteksi Pelaporan & Sanksi & Tindak Lanjut
Prevention Detection Investigation Evaluation Monitoring
Reports & Sanctions & Follow-up
Anti Fraud Awareness Investigasi Pemantauan
Whistleblowing
Investigation Monitoring
Divisi Internal Audit, RBC, Fraud Divisi Internal Audit, RBC, Fraud
Seluruh Unit Kerja Pengelola Eksternal & Internal Risk, Central Operation dan Joint Risk, Central Operation dan Joint
All Units External & Internal Manager Investigasi Investigasi
Internal Audit, RBC, Fraud Risk, Internal Audit, RBC, Fraud Risk, Central
Central Operation and Joint Operation and Joint Investigation
Investigation Division Division
Identifikasi Kerawanan Pelaporan Evaluasi
Fraud Detection System
Identify Vulnerabilities Reporting Evaluation
Divisi internal Audit/Dept. OADS*,
Divisi Internal Audit, RBC, Fraud RBC, Fraud Risk, Central Operation
Seluruh Unit Kerja Divisi Risk Management Risk, Central Operation
All Units Risk Management Division dan Joint lnvestigasi
Internal Audit Division, RBC, Fraud Risk, Internal Audit Division/OADS*
Central Operation Department, RBC, Fraud Risk, Central
Operation and Joint Investigation
Kebijakan Mengenai
Pengenaan Sanksi Tindak Lanjut
Pegawai Suprise Audit
Imposition of Sanctions Follow-up
Policies Regarding Employees
Seluruh Kepala Unit Kerja Divisi Internal Audit Sesuai SPSDM Seluruh Unit Kerja
All Heads of Units Internal Audit Division According to SPSDM All Units
Sistem Pengawasan Proses Hukum
Monitoring System Legal Process
Divisi Internal Audit, Divisi Risk Divisi Corporate Secretary &
Management dan Divisi RBC Legal
Internal Audit Division, Risk
Corporate Secretary & Legal
Management Division and RBC Division
Division
PT Bank Mandiri Taspen
663
2024 Annual Report
Page 666
Kebijakan Gratifikasi Gratification Policy
Dalam menjalankan kegiatan bisnis, Bank tidak dapat terlepas dari In conducting business activities, the Bank cannot be separated
interaksi dengan banyak pihak, baik pihak internal Bank maupun from interactions with many parties, both internal and external,
pihak eksternal guna menjalin kerjasama bisnis yang harmonis, to establish harmonious, coordinated, and sustainable business
serasi dan berkesinambungan. Terkait dengan hubungan bisnis, cooperation. Related to business relationships, what often occurs
hal yang sering terjadi dan tidak terhindarkan dalam kegiatan and cannot be avoided in daily work activities is the practice of
kerja sehari-hari adalah adanya praktik suap dan gratifikasi dari bribery and gratification from one party to another. Therefore,
suatu pihak kepada pihak lainnya. Oleh sebab itu, untuk menjaga to maintain business relationships within the ethical boundaries
hubungan bisnis tetap berada pada koridor etika dan prinsip- and principles of good corporate governance in accordance with
prinsip tata kelola perusahaan yang baik dan sesuai SNI ISO 37001 SNI ISO 37001 regarding anti-bribery management systems,
mengenai sistem manajemen anti penyuapan, maka diperlukan regulations regarding anti-bribery and gratification are needed to
pengaturan mengenai anti penyuapan dan gratifikasi yang govern the reporting procedures in the Bank’s environment.
mengatur tata cara/mekanisme pelaporannya di lingkungan Bank.
Bank telah membentuk Unit Pengendali Gratifikasi (UPG) untuk The Bank has formed a Gratification Control Unit (UPG) to
membangun nilai-nilai GCG dan menanamkan value integrity. build GCG values and instill integrity values. To ensure that the
Untuk memastikan penerapan kebijakan dapat berjalan dengan baik implementation of policies can run well towards Bank personnel,
terhadap insan Bank tidak menerima dan/atau memberikan gratifikasi they do not accept and/or provide gratuities related to their
yang berhubungan dengan jabatannya dan berlawanan dengan positions and contrary to their obligations or duties. In the event
kewajiban atau tugasnya. Dalam hal terdapat setiap penerimaan of any receipt of gratuities related to their positions, they must
gratifikasi yang berkaitan dengan jabatannya agar melaporkan report to the Gratification Control Unit that has been formed.
kepada Unit Pengendali Gratifikasi yang telah dibentuk. Pengaturan The regulation on the prohibition of gratuities is stipulated in
larangan gratifikasi diatur dalam Petunjuk Teknis Anti Penyuapan dan the Technical Guidelines on Anti-Bribery and Gratuities Number
Gratifikasi Nomor PT/118/X/2024, tanggal 23 Oktober 2024. PT/118/X/2024, dated October 23, 2024.
PENGELOLAAN PENGENDALIAN GRATIFIKASI MANAGEMENT OF GRATIFICATION CONTROL
Setiap anggota jajaran Bank Mandiri Taspen yang menerima Every member of Bank Mandiri Taspen who receives a gift must
bingkisan harus segera mengembalikan bingkisan tersebut immediately return the gift along with a polite explanation that
disertai penjelasan secara sopan bahwa seluruh jajaran Bank all levels of the Bank are not permitted to receive gifts. With
tidak diperkenankan menerima bingkisan. Berkenaan dengan hal regard to this and the commitment of the Bank to be strong in
tersebut dan komitmen Bank Mandiri Taspen dalam melaksanakan implementing Corporate Governance, then to every level of the
Tata Kelola Perusahaan, maka kepada setiap jajaran Bank Mandiri Bank Mandiri Taspen (Recipients/Reporters) are required to:
Taspen (Penerima/Pelapor) diwajibkan untuk:
1. Melakukan penolakan atas gratifikasi yang dianggap suap 1. Spending on gratuities that are considered bribes at the first
pada kesempatan pertama. opportunity
2. Mengembalikan penerimaan gratifikasi tersebut dalam jangka 2. Return the receipt of the gratification within a period of no
waktu selambat-lambatnya 24 jam sejak penerimaan, apabila later than 24 hours from receipt, if the acceptance of gratuity
penerimaan gratifikasi tidak dapat ditolak pada kesempatan cannot be refused at the first opportunity.
pertama. 3. Include authentic proof of return on gratuities, for example
3. Menyertakan bukti otentik pengembalian gratifikasi misalnya the minutes of handover of returns on gratuities signed by
berita acara serah terima pengembalian barang gratifikasi the recipient and the giver or proof of deposit/transfer if the
yang ditandatangani oleh penerima dan pemberi atau bukti receipt is in the form of money.
setoran/transfer jika penerimaan dalam bentuk uang.
4. Mengisi formulir gratifikasi secara lengkap dan benar serta 4. Fill out the gratification form completely and correctly and
menyampaikan kepada UPG dengan melampirkan formulir deliver it to the UPG by attaching the signed form along with the
yang telah ditandatangani berikut soft copy-nya dan soft copy and supporting documents. The report is submitted
dokumen pendukung. Laporan disampaikan melalui sarana by e-mail with the address antipenyuapandangratifikasi@
email dengan alamat lapor.gratifikasi@bankmandiritaspen. bankmantap.co.id. co.id and the subject of the email is
co.id dan subjek “Pelaporan Gratifikasi” paling lambat 5 “Gratification Reporting” no later than 5 (five) working days
(lima) hari kerja sejak penolakan gratifikasi dengan tembusan after the refusal of gratification with a copy to the Head of the
kepada Kepala Unit Kerja pelapor. reporting Unit.
PT Bank Mandiri Taspen
664
Laporan Tahunan 2024
Page 667
Tata Kelola Perusahaan
Corporate Governance
SOSIALISASI KEBIJAKAN GRATIFIKASI SOCIALIZATION OF GRATIFICATION POLICY
Sosialisasi terkait Anti Penyuapan dan Gratifikasi telah dilakukan The Bank’s socialization related to Gratuity has been done well,
oleh Bank Mandiri Taspen, diantaranya melalui penayangan including through the screening of articles and other information
artikel maupun informasi lain terkait dengan Gratifikasi pada related to Gratuity on the Bank Mandiri Taspen website, which
website Bank Mandiri Taspen, yang disampaikan pada seluruh is delivered to all offices, Bank Mandiri internal media, including
kantor, media internal Bank Mandiri Taspen antara lain melalui Bank Mandiri Taspen portal, Circular Letter to all Division/ Group/
portal Bank Mandiri Taspen, Surat Edaran kepada segenap Divisi/ Unit and leaflets regarding Gratification.
Satuan/Unit, maupun leaflet mengenai Gratifikasi.
LAPORAN GRATIFIKASI TAHUN 2024 GRATIFICATION REPORTS IN 2024
Tanggal
Jenis Taksiran Harga Alasan Pemberian Keterangan
No Penerimaan
Type Estimated Price Reason for Grant Description
Receipt date
1 Barang berupa kain Rp 900.000,00 Barang diberikan saat dilakukan kunjungan ke 31 Juli 2024 Diserahkan kepada
batik Makanan IDR 900,000.00 Bank dalam rangka menjelaskan performance July 31, 2024 UPG
Goods in the form of penggunaan periode Januari-Juni 2024 Submitted to UPG
batik cloth The goods were given during a visit to the
Bank in order to explain the performance for
the period of January-June 2024
2 Uang Rp 1.900.000,00 Honorarium atas keikutsertaan pelapor 11 September 2024 Termasuk gratifikasi
Food IDR 1,900,000.00 dalam konferensi, di mana pelapor diundang September 11, 2024 lainnya sehingga
sebagai Deputy Director of Research dari ACFE menjadi milik pelapor
Indonesias Chapter dalam agenda Seminar Including other
Call for Papers dan National Anti Fraud gratuities so that they
Conference (NAFC) 2024 become the property
Honorarium for the complainant’s of the complainant
participation in the conference, where the
complainant was invited as the Deputy
Director of Research of the ACFE Indonesia
Chapter for the Call for Papers Seminar and
the 2024 National Anti-Fraud Conference
(NAFC).
Pelatihan/Sosialisasi Anti Korupsi Kepada Anti-Corruption Training/Socialization for
Karyawan Employees
Sosialisasi terkait Anti Penyuapan dan Gratifikasi telah dilakukan Socialization regarding Anti-Bribery and Gratuities has been
oleh Bank Mandiri Taspen, sebagai berikut: carried out by Bank Mandiri Taspen through the following means:
1. Instagram Bank, 1. Instagram posts by the Bank,
2. Surat kepada seluruh jajaran Bank 2. Official letters to all levels of Bank personnel
a. Nomor DIR.CMC/004/2024 tanggal 3 April 2024 tentang a. Letter No. DIR.CMC/004/2024 dated April 3, 2024,
Larangan Pemberian,Permintaan dan Penerimaan regarding the Prohibition of Giving, Requesting, and
Gratifikasi Receiving Gratuities
b. Nomor DIR.CMC/012/2024 tanggal 17 Desember 2024 b. Letter No. DIR.CMC/012/2024 dated December 17, 2024,
tentang Larangan Pemberian,Permintaan dan Penerimaan regarding the Prohibition of Giving, Requesting, and
Gratifikasi dalam menyambut hari Raya Natal dan Tahun Receiving Gratuities in celebration of Christmas and New
Baru 2025 Year 2025
3. Pemasangan wallpaper Desktop, 3. Desktop wallpaper displays,
4. Video di Kantor Cabang, 4. Informative videos shown at Branch Offices,
5. Assessment kepada seluruh pegawai dengan rata-rata nilai 87,9 5. Employee assessments with an average score of 87.9,
6. E-learning melalui aplikasi Greatday 6. E-learning through the Greatday application,
7. Sosialisasi di Kantor Cabang pada saat pelaksanaan Onsite 7. Socialization at Branch Offices during the Onsite Review &
Review & Monitoring, sebagai berikut: Monitoring sessions, as follows:
PT Bank Mandiri Taspen
665
2024 Annual Report
Page 668
No Cabang Branch
Tanggal
Date
1 KC Padang Padang Branch Office
KCP Padang Taspen Padang Taspen Sub-Branch Office
KCP Pariaman Pariaman Sub-Branch Office
KCP Bukittinggi Bukittinggi Sub-Branch Office 21 Agustus 2024
KCP Dharmasraya Dharmasraya Sub-Branch Office August 21, 2024
KCP Solok Solok Sub-Branch Office
KCP Pasaman Barat Pasaman Barat Sub-Branch Office
KCP Payakumbuh Payakumbuh Sub-Branch Office
2 KC Makasar Makasar Branch Office
KCP Mamuju Mamuju Sub-Branch Office
KCP Polewali Mandar Polewali Mandar Sub-Branch Office
KCP Bulukumba Bulukumba Sub-Branch Office
KCP Makassar Daya Makassar Daya Sub-Branch Office
KCP Pangkep Pangkep Sub-Branch Office 24 Agustus 2024
KCP Wajo Wajo Sub-Branch Office August 24, 2024
KCP Sungguminasa Sungguminasa Sub-Branch Office
KCP Bone Bone Sub-Branch Office
KCP Palopo Palopo Sub-Branch Office
KCP Toraja Utara Toraja Utara Sub-Branch Office
KCO Parepare KCO Parepare
3 KC Manado Manado Branch Office
KCP Manado Taspen Manado Taspen Sub-Branch Office
KCP Gorontalo Nani Wartabone Gorontalo Nani Wartabone Sub-Branch Office
12 September 2024
KCP Ternate Ternate Sub-Branch Office
September 12, 2024
KCP Tomohon Tomohon Sub-Branch Office
KCP Kotamobagu Kotamobagu Sub-Branch Office
KCP Bitung Bitung Sub-Branch Office
4 KC Semarang Semarang Branch Office
KCP Pati Pati Sub-Branch Office
KCP Kudus Sudirman Kudus Sudirman Sub-Branch Office
KCP Salatiga Sukowati Salatiga Sukowati Sub-Branch Office
KCP Semarang ASABRI Semarang ASABRI Sub-Branch Office
KCP Ungaran Ungaran Sub-Branch Office
KCP Magelang Magelang Sub-Branch Office
KCP Candisari Candisari Sub-Branch Office 12 Oktober 2024
KCP Kendal Kendal Sub-Branch Office October 12, 2024
KCP Jepara Jepara Sub-Branch Office
KCP Rembang Rembang Sub-Branch Office
KCP Kebumen Bumirejo Kebumen Bumirejo Sub-Branch Office
KCP Blora Kota Blora Kota Sub-Branch Office
KCP Temanggung Temanggung Sub-Branch Office
KCP Purwodadi Purwodadi Sub-Branch Office
KCP Purworejo Ahmad Yani Purworejo Ahmad Yani Sub-Branch Office
5 KC Pematangsiantar Pematangsiantar Branch Office
KCP Padangsidempuan Padangsidempuan Sub-Branch Office
KCP Sibolga Sibolga Sub-Branch Office 17 Oktober 2024
KCP Simalungun Raya Simalungun Raya Sub-Branch Office October 17, 2024
KCP Tarutung Tarutung Sub-Branch Office
KCP Sidikalang Sidikalang Sub-Branch Office
6 KC Melati Melati Branch Office
KCP Ubud Ubud Sub-Branch Office
KCP Nusa Penida Nusa Penida Sub-Branch Office
KCP Sempidi Sempidi Sub-Branch Office
KCP Teuku Umar Teuku Umar Sub-Branch Office
KCP Taspen Renon Taspen Renon Sub-Branch Office
19 Oktober 2024
KCP Renon Renon Sub-Branch Office
October 19, 2024
KCP Karangasem Karangasem Sub-Branch Office
KCP Kerobokan Barat Kerobokan Barat Sub-Branch Office
KCP Kubu Kubu Sub-Branch Office
KCP Klungkung Klungkung Sub-Branch Office
KCP Kutu Kutu Sub-Branch Office
KC Sukawati Sukawati Branch Office
PT Bank Mandiri Taspen
666
Laporan Tahunan 2024
Page 669
Tata Kelola Perusahaan
Corporate Governance
No Cabang Branch
Tanggal
Date
7 KC Surabaya Surabaya Branch Office
KCP Madiun Madiun Sub-Branch Office
KCP Bojonegoro Teuku Uma Bojonegoro Teuku Uma Sub-Branch Office
KCP Lamongan Lamongan Sub-Branch Office
KCP Sidoarjo Sidoarjo Sub-Branch Office
KCP Surabaya Hr Muhammad Surabaya Hr Muhammad Sub-Branch Office
KCP Jombang Jombang Sub-Branch Office
KCP Surabaya Taspen Surabaya Taspen Sub-Branch Office
25 Oktober 2024
KCP Sumenep Sumenep Sub-Branch Office
October 25, 2024
KCP Surabaya ASABRI Surabaya ASABRI Sub-Branch Office
KCP Mojokeryo Mojokeryo Sub-Branch Office
KCP Surabaya Rungkut Surabaya Rungkut Sub-Branch Office
KCP Sampang Sampang Sub-Branch Office
KCP Tuban Tuban Sub-Branch Office
KCP Gresik Gresik Sub-Branch Office
KCP Pemekasan Pemekasan Sub-Branch Office
KCP Bangkalan Bangkalan Sub-Branch Office
8 KC Surakarta Surakarta Branch Office
KCP Wonogiri Sudirman Wonogiri Sudirman Sub-Branch Office
KCP Klaten Klaten Sub-Branch Office
14 November 2024
KCP Sukoharjo Sukoharjo Sub-Branch Office
November 14, 2024
KCP Sragen Sukowati Sragen Sukowati Sub-Branch Office
KCP Boyolali Pandanaran Boyolali Pandanaran Sub-Branch Office
KCP Karanganyar Karanganyar Sub-Branch Office
9 KC Kediri Kediri Branch Office
KCP Kediri Taspen Kediri Taspen Sub-Branch Office
KCP Magetan Magetan Sub-Branch Office
KCP Pacitan Pacitan Sub-Branch Office
KCP Ngawi Sudirman Ngawi Sudirman Sub-Branch Office 22 November 2024
KCP Nganjuk Nganjuk Sub-Branch Office November 22, 2024
KCP Tulungagung Supriadi Tulungagung Supriadi Sub-Branch Office
KCP Blitar Blitar Sub-Branch Office
KCP Trenggalek Trenggalek Sub-Branch Office
KCP Ponorogo Ponorogo Sub-Branch Office
10 KC Tasikmalaya Tasikmalaya Branch Office
KCP Pangandaran Pangandaran Sub-Branch Office
KCP Singaparna Singaparna Sub-Branch Office
11 Desember 2024
KCP Kawali Kawali Sub-Branch Office
December 11, 2024
KCP Ciamis Ciamis Sub-Branch Office
KCP Karangnunggal Karangnunggal Sub-Branch Office
KCP Banjar Banjar Sub-Branch Office
Pengelolaan Laporan Harta Kekayaan Management of Assets Report on State
Penyelenggara Negara (LHKPN) Property (LHKPN)
Bank Mandiri Taspen dalam kedudukannya sebagai anak perusahaan Bank Mandiri Taspen in its position as a subsidiary of SOEs, the
BUMN, maka Direksi dan Dewan Komisaris tidak memiliki kewajiban Board of Directors and the Board of Commissioners did not have
menyampaikan laporan LHKPN kepada KPK. Namun demikian sesuai the obligation to submit LHKPN reports to the KPK. However,
dengan kebijakan internal dari Pemegang Saham Bank Mandiri in accordance with the internal policy of Bank Mandiri Taspen
Taspen yaitu Bank Mandiri mewajibkan setiap pegawai yang Shareholders, Bank Mandiri required every employee who was
ditempatkan sebagai Direktur/Dewan Komisaris di Entitas Anak dan placed as a Director/Board of Commissioners in Subsidiaries and
Dana Pensiun wajib melaporkan LHKPN. Sesuai dengan ketentuan Pension Funds had to report LHKPN. In accordance with these
tersebut terhadap tiga orang pegawai yang ditugaskan sebagai provisions, three employees assigned as Directors at Bank Mandiri
Direksi di Bank Mandiri Taspen telah melaporkan LHKPN. Taspen had reported LHKPN.
PT Bank Mandiri Taspen
667
2024 Annual Report
Page 670
Jumlah Penyimpangan (Internal Fraud) dan Total Development (Internal Fraud) and
Upaya Penyelesaian Attention Attempts
Jumlah kasus yang dilakukan oleh
The number of cases carried out by
Pegawai Tidak Tetap
dan Tenaga Kerja
Internal Fraud Dalam Pegawai tetap Internal Fraud Within
Pengurus Alih Daya
1 tahun Permanent 1 Year
Manager Non-Permanent
employee
Employees and
Outsourced Workers
2023 2024 2023 2024 2023 2024
Total Fraud Total Fraud
Yang telah diselesaikan - - - 1 1 - Resolved
Dalam proses penyelesaian di In the process of resolution within
- - - - - -
internal Bank the Bank
Belum diupayakan Resolution has not been
- - - - - -
penyelesaiannya attempted
Telah ditindak-lanjuti Has been followed up through
- - - 1 - -
melalui proses hukum. legal process.
*) Internal fraud lebih dari Rp 100.000.000,00 (seratus juta rupiah)
*) Internal fraud exceeding IDR 100.000.000.00 (one hundred million Indonesian Rupiah).
Pemberian Dana Kegiatan Sosial dan/atau Granting of Funds for Social and/or
Politik Political Activities
Sepanjang tahun 2024, Bank Mandiri Taspen telah merealisasikan Throughout 2024, Bank Mandiri Taspen has disbursed a total of IDR
dana TJSL/CSR sebesar Rp2.945.718.960, secara rinci informasi 2.945.718.960 in TJSL/CSR funds. Detailed information regarding
terkait realisasi dana kegiatan sosial telah disampaikan pada the realization of these social activity funds has been presented in
Laporan Keberlanjutan Tahun 2024. Selain itu, Bank Mandiri the 2024 Sustainability Report. In addition, Bank Mandiri Taspen has
Taspen tidak terlibat dalam pemberian dana kegiatan politik. not been involved in the provision of funding for political activities.
Penyediaan Dana Kepada Pihak Terkait Provision of Funds for Related Parties and
dan Penyediaan Dana Besar Provision of Large Exposures
Bank Mandiri Taspen memiliki kebijakan mengenai penyediaan Bank Mandiri Taspen has policies regarding the provision of
dana kepada pihak terkait dan penyediaan dana besar, funds to related parties and the provision of substantial funds,
sebagaimana diatur dalam Manual Ketentuan Kredit. Evaluasi as provided for in the Credit Provisions Manual. Evaluation and
dan pengkinian atas kebijakan dalam Manual Ketentuan Kredit updating policies in the Credit Policy Manual shall be made
tersebut dilakukan secara berkala. Pendanaan kepada pihak terkait periodically. Funding to related parties and to debtors with
dan kepada debitur dengan dana dalam jumlah besar senantiasa large amounts of funds is always done with due observance of
dilakukan dengan memperhatikan prinsip kehati-hatian, serta prudential principles, and has complied with the provisions of the
telah memenuhi ketentuan Otoritas Jasa Keuangan maupun Financial Services Authority as well as other applicable laws and
peraturan perundang-undangan lain yang berlaku, antara lain regulations, including the Legal Lending Limit (BMPK). In addition,
menyangkut aspek Batas Maksimum Pemberian Kredit (BMPK). funding to related parties must also be decided by the Board of
Selain itu, pendanaan kepada pihak terkait juga harus diputuskan Commissioners independently. Throughout 2024, there was no
oleh Dewan Komisaris secara independen. Selama tahun 2024 violation or exceedance of BMPK for the provision of funds to the
tidak terdapat pelanggaran dan/atau pelampauan terhadap BMPK Related Party of Bank Mandiri Taspen.
atas penyediaan dana kepada Pihak Terkait Bank Mandiri Taspen.
PT Bank Mandiri Taspen
668
Laporan Tahunan 2024
Page 671
Tata Kelola Perusahaan
Corporate Governance
Tabel Penyediaan Dana Kepada Pihak Terkait
Table of Provision of Funds for Related Parties
Jumlah 2024 Jumlah 2023
Total 2024 Total 2023
Penyediaan Dana
No Nominal Nominal
Fund Provider Number of Number of
(dalam jutaan Rupiah) (dalam jutaan Rupiah)
Account Account
Nominal (in millions of Nominal (in millions of
(NoA) (NoA)
Rupiah) Rupiah)
Kepada Pihak Terkait
1 43 62,309 35 37,921
To Related Parties
Kepada 20 Debitur Inti
2 26 110,244 30 36,109
To 20 Core Debtors
a. Individu
26 110,244 30 36,109
a. Individual
b. Grup
0 0 0 0
b. Group
Total Debitur Inti
69 172,553 65 74,030
Total Core Debtors
Buyback Saham dan Buyback Obligasi Buyback of Stock and Buyback of Bonds
Selama tahun 2024 tidak terdapat buyback saham maupun During 2024 there will be no stock buybacks or bond buybacks.
buyback obligasi.
Rencana Strategis Bank Bank’s Strategic Plan
Informasi terkait Rencana Strategis Bank dapat dilihat pada Bab Information regarding the Bank’s Strategic Plan can be found in the
Analisis dan Pembahasan Manajemen dalam Laporan Tahunan ini. Management Analysis and Discussion section of this Annual Report.
Transaksi yang Mengandung Benturan Transactions That Contained Conflicts of
Kepentingan Interest
Sepanjang tahun 2024 tidak terdapat benturan kepentingan yang Throughout 2024 there were no conflicts of interest involving
melibatkan manajemen perusahaan yang menimbulkan kerugian company management that caused losses to the Bank.
pada Bank.
Nilai Transaksi
Nama dan Jabatan yangMemiliki Nama dan Jabatan
(jutaan Rupiah)
Benturan Kepentingan PengambilKeputusan Jenis Transaksi Keterangan
Transaction
Names and Positions That Have Conflicts Name and Position of Transaction Type Information
Value (millions of
of Interest Decision Maker
Rupiah)
- - - - -
Perselisihan Internal Internal Disputes
Dalam perjalanan operasional Bank Mandiri Taspen sepanjang Throughout the operational journey of Bank Mandiri Taspen in
tahun 2023 tidak terdapat perselisihan internal sebagai bentuk 2024, there were no internal disputes as a form of intervention
intervensi dari pemegang saham baik itu terhadap permasalahan from shareholders, including issues arising from the remuneration
yang disebabkan oleh kebijakan remunerasi yang telah diambil Bank, policy adopted by the Bank, except regarding the tasks and
kecuali dalam hal tugas dan pengawasan kinerja Perseroan yang performance oversight of the Company established during the
dilakukan ditetapkan pada Rapat Umum Pemegang Saham (RUPS). General Meeting of Shareholders (GMS).
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Pencegahan Transaksi Orang Dalam Prevention of Insider Transactions (Insider
(Insider Trading) Trading)
Ketentuan internal terkait tindakan Insider Trading yang dilakukan Internal provisions related to Insider Trading actions carried out by
oleh orang dalam Bank Mandiri Taspen tertuang pada Arsitektur people within Bank Mandiri Taspen were contained in the Bank
Kebijakan Bank Mandiri Taspen yang mengatur sebagai berikut: Mandiri Taspen Policy Architecture which regulated the following:
Dalam menjaga jajaran Bank dari perilaku insider, maka: In safeguarding the Bank’s ranks from insider behavior, then:
a. Jajaran Bank yang memiliki informasi rahasia tidak a. Bank officials who had confidential information were
diperkenankan menggunakan informasi tersebut untuk not allowed to use the information to take advantage of
mengambil keuntungan bagi dirinya sendiri, keluarganya atau themselves, their families or other third parties, by:
pihak ketiga lainnya, dengan:
1) mempengaruhi nasabah atau individu atau institusi dalam 1) Influence customers or individuals or institutions in
melakukan transaksi dengan Bank. conducting transactions with the Bank.
2) menyebarluaskan informasi tersebut kepada nasabah 2) Disseminate the information to customers or individuals
atau individu atau institusi. or institutions.
b. Jajaran Bank dilarang menyalahgunakan posisinya dan b. Bank employees were prohibited from abusing their position
mengambil keuntungan baik langsung maupun tidak and taking advantage, either directly or indirectly, for
langsung bagi dirinya sendiri, anggota keluarganya ataupun themselves, their family members or other parties and/ or
pihak-pihak lainnya dan/atau mempengaruhi proses influence the decision process relating to themselves.
keputusan yang berhubungan dengan dirinya.
c. Pengambilan keputusan untuk menjual atau membeli aset c. Decisions to sell or buy Bank assets and other services had
Bank serta jasa lainnya harus dilakukan dengan mengutamakan to be made with priority to the interests of the Bank without
kepentingan Bank tanpa dipengaruhi oleh Insider. being influenced by Insiders.
Transparansi Kondisi Keuangan dan Non Transparency of Bank Financial and Non-
Keuangan Financial Condition
Bank menyampaikan pelaporan kondisi keuangan dan non Bank presents the financial and non-financial condition reporting
keuangan kepada stakeholders serta publik antara lain melalui to the stakeholders and public, among others, through Quarterly
Laporan Keuangan Publikasi Triwulanan dan laporan yang diaudit Published Financial Report and Audited Annual Report. Bank
tahunan. Bank Mandiri Taspen menyusun dan menyajikan Mandiri Taspen prepares and presents the financial statement
laporan keuangan dengan tata cara dan cakupan sebagaimana with the following procedures and coverage as provided in the
yang diatur dalam Ketentuan Otoritas Jasa Keuangan, meliputi: Rules of Financial Services Authority, which include:
1. Laporan Tahunan yang diaudit 1. Audited Annual Report
Laporan Tahunan dimaksud antara lain mencakup: Annual Report referred to, include:
a. Ikhtisar data keuangan penting termasuk kepemilikan a. Summary of financial data highlight including shares
saham, laporan Dewan Komisaris, Laporan Direksi, ownership, Board of Commissioners’ report, Board
Profil Perusahaan, Laporan Analisis dan pembahasan of Directors’ report, Company profile, Analysis and
manajemen mengenai kinerja bisnis dan keuangan, tata management discussion Report regarding business and
kelola perusahaan. financial performance, corporate governance.
b. Laporan Keuangan Tahunan yang telah diaudit oleh b. Annual Financial Statement audited by Public Accountant
Akuntan Publik dan Kantor Akuntan Publik yang terdaftar and Public Accounting Firm which is registered in
di Otoritas Jasa Keuangan dan dibuat untuk 1 (satu) the Financial Services Authority and made for 1 (one)
Tahun Buku dan disajikan dengan perbandingan 1 (satu) Accounting Year and presented with comparison to 1
tahun buku sebelumnya. (one) previous accounting year.
c. Pernyataan tanggung jawab Dewan Komisaris dan Direksi c. Statement of responsibilities of the Board of
atas kebenaran isi Laporan Tahunan. Pernyataan tersebut Commissioners and Board of Directors concerning the
dituangkan dalam lembar pernyataan yang dibubuhi tanda truth of the Annual Report’s content. The statement is
tangan oleh seluruh anggota Dewan Komisaris dan Direksi. written in a statement sheet signed by all members of the
Board of Commissioners and Board of Directors.
2. Laporan Keuangan Publikasi Triwulanan 2. Quarterly Published Financial Report
a. Bank Mandiri Taspen telah mengumumkan Laporan a. Bank Mandiri Taspen has announced the Quarterly
Keuangan Publikasi secara triwulanan sesuai dengan Published Financial Report with relevant provisions. The
ketentuan terkait. Laporan ditandatangani oleh 2 (dua) report is signed by 2 (two) members of Bank Mandiri
orang anggota Direktur Bank Mandiri Taspen . Taspen’s Board of Directors.
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Tata Kelola Perusahaan
Corporate Governance
b. Bank Mandiri Taspen telah mempublikasikan informasi b. Bank Mandiri Taspen has published financial and
keuangan dan non keuangan dalam homepage/ nonfinancial information in the homepage/ website which
website yaitu http://www.bankmandiritaspen.co.id dan is https://www.bankmandiritaspen.co.id/ and published
mempublikasikan sekurang-kurangnya pada satu surat at least in one newspaper in Indonesian language which
kabar berbahasa Indonesia yang memiliki peredaran luas have a wide circulation in the domicile of Bank Mandiri
di tempat kedudukan Kantor Pusat Bank Mandiri Taspen . Taspen Head Office.
3. Laporan Keuangan Publikasi Bulanan 3. Monthly Published Financial Report
Bank Mandiri Taspen telah menyusun dan menyampaikan Bank Mandiri Taspen has prepared and presented Monthly
Laporan Keuangan Publikasi Bulanan dalam format Laporan Published Financial Report in Commercial Bank Monthly
Bulanan Bank Umum (LBU) sesuai dengan peraturan dari Otoritas Report (LBU) format in accordance with the rules from
Jasa Keuangan. Selanjutnya, laporan tersebut dijadikan sebagai Financial Services Authority. Further, the report is made as a
dasar oleh Otoritas Jasa Keuangan untuk mempublikasikan basis by the Financial Services Authority to publish monthly
laporan keuangan bulanan di website Otoritas Jasa Keuangan. financial report in the website of Financial Services Authority.
4. Laporan Non-Keuangan Bank Mandiri Taspen 4. Bank Mandiri Taspen’s Non-Financial Report
Bank Mandiri Taspen telah memberikan informasi mengenai Bank Mandiri Taspen has provided information concerning
produk Bank Mandiri Taspen secara jelas, akurat dan terkini. Bank Mandiri Taspen’s product in a clear, accurate and
Informasi ini dapat diperoleh secara mudah oleh nasabah updated manner. This information can be easily obtained by
seperti leaflet, brosur atau bentuk tertulis lainnya di setiap the customers such as leaflet, brochures or other written forms
kantor cabang Bank Mandiri Taspen pada lokasi-lokasi in every branch office of Bank Mandiri Taspen in locations that
yang mudah diakses oleh nasabah dan/atau dalam bentuk are easily accessible by the customers and/ or in the form of
informasi secara elektronis yang disediakan melalui hotline electronic information provided through hotline service/ call
service/call center atau website. Selain itu Bank Mandiri centre or website. In addition to that, Bank Mandiri Taspen
Taspen menyediakan dan menginformasikan tata cara provides and informs the procedure of customers’ complaints
pengaduan nasabah dan penyelesaian sengketa kepada and dispute resolution in accordance with the requirement
nasabah sesuai ketentuan Otoritas Jasa Keuangan tentang of the Financial Services Authority concerning customers’
pengaduan nasabah dan mediasi perbankan. complaints and banking mediation.
Sehubungan dengan hal-hal tersebut di atas, Bank Mandiri Taspen In relation to the above matters, Bank Mandiri Taspen has
telah melakukan hal-hal sebagai berikut: performed the following things:
1. Menyusun dan menyajikan laporan dengan tata cara, jenis 1. To prepare and present the report with procedures, type
dan cakupan sebagaimana diatur dalam ketentuan Otoritas and coverage as provided in the requirement of the Financial
Jasa Keuangan tentang Transparansi Kondisi Keuangan Bank Services Authority concerning the Transparency of the Bank’s
. Financial Condition.
2. Menyediakan tata cara pengaduan nasabah dan penyelesaian 2. To provide procedures customers’ complaints and dispute
sengketa bagi nasabah sesuai ketentuan Otoritas Jasa Keuangan resolution in accordance with the requirement of the Financial
tentang Pengaduan Nasabah dan Mediasi Perbankan. Services Authority concerning Customers’ Complaints and
Banking Mediation.
3. Mempublikasikan secara transparan kondisi keuangan dan non- 3. To publish transparently the financial and nonfinancial
keuangan kepada stakeholders, antara lain Laporan-laporan condition to the stakeholders, among others are, Periodic
Keuangan Berkala, Pelaporan Rutin BMPK kepada Otoritas Financial Reports, LLL Routine Reporting to the Financial Services
Jasa Keuangan, Laporan Keuangan Publikasi Triwulanan, serta Authority, Quarterly Published Financial Report, and present
menayangkannya pada website sesuai ketentuan yang berlaku. them in the website according to the applicable requirements.
4. Mempublikasikan informasi produk Bank Mandiri Taspen dan 4. To publish the information of Bank Mandiri Taspen’s product
Suku Bunga Dasar Kredit (SBDK) sesuai ketentuan Otoritas and Basic Credit Interest Rate (SBDK) in accordance with the
Jasa Keuangan tentang transparansi Informasi Produk Bank requirement of the Financial Services Authority concerning
dan Penggunaan Data Pribadi Nasabah. Transparency of Bank’s Product Information and Use of
Customers’ Personal Data.
5. Menyampaikan Laporan Tahunan kepada Otoritas Jasa 5. To deliver the Annual Report to the Financial Services
Keuangan, regulator dan lembaga-lembaga lainnya seperti yang Authority, regulators and other institutions as required or
dipersyaratkan ataupun yang dipandang perlu mendapatkannya. deemed necessary to receive it.
6. Mengungkapkan Struktur Transparansi Kepemilikan pada 6. To disclose the Transparency Structure of Ownership in the
Laporan Tahunan dan website Bank Mandiri Taspen . Annual Report and Bank Mandiri Taspen’s website.
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Penerapan Tata Kelola Terintegrasi Implementation of Integrated Governance
Sesuai dengan Peraturan Otoritas Jasa Keuangan No.18/ In accordance with the Financial Services Authority Regulation
POJK.03/2014 tentang Penerapan Tata Kelola Terintegrasi Bagi No.18/POJK.03/2014 on the Implementation of Integrated
Konglomerasi Keuangan dan Surat Edaran Otoritas Jasa Keuangan Governance for Financial Conglomeration and Circular of the
No.15/SEOJK.03/2015 tentang Penerapan Tata Kelola Terintegrasi Financial Services Authority No.15/SEOJK.03/2015 on Integrated
Bagi Konglomerasi Keuangan, Bank Mandiri sebagai Entitas Governance Implementation for Financial Conglomeration, Bank
Utama telah menerapkan Tata Kelola Terintegrasi yang meliputi: Mandiri as the Primary Entity has implemented an Integrated
1. Persyaratan Direksi Entitas Utama dan Dewan Komisaris Governance which includes:
Entitas Utama. 1. Requirements of the Directors of the Main Entities and the
2. Tugas dan tanggung jawab Direksi dan Dewan Komisaris Board of Commissioners of the Main Entity.
Entitas Utama. 2. Duties and responsibilities of Directors and Board of
Commissioners of the Main Entities.
3. Tugas dan tanggung jawab Komite Tata Kelola Terintegrasi. 3. Duties and responsibilities of Integrated Governance Committee.
4. Tugas dan tanggung jawab Satuan Kerja Kepatuhan Terintegrasi. 4. Duties and responsibilities of Integrated Compliance Unit.
5. Tugas dan tanggung jawab Satuan Kerja Audit Intern 5. Duties and responsibilities of Integrated Internal Audit Unit.
Terintegrasi. 6. Application of Integrated Risk Management.
6. Penerapan Manajemen Risiko Terintegrasi. 7. Preparation and implementation of integrated governance
7. Penyusunan dan pelaksanaan pedoman tata kelola terintegrasi. guidelines.
Dalam menerapkan Tata Kelola Perusahaan Terintegrasi, PT Bank In implementing the Integrated Corporate Governance, Bank
Mandiri (Persero) Tbk. sebagai Entitas Utama memegang teguh Mandiri (Persero) Tbk as the Primary Entity holds the following
hal-hal sebagai berikut: matters:
1. Perusahaan Anak merupakan entitas terpisah dari Bank 1. Subsidiary Company is a separate entity from Bank Mandiri
Mandiri dan memiliki tanggung jawab hukum tersendiri. and has its own legal responsibilities.
2. Pengelolaan oleh Entitas Utama terhadap Perusahaan- 2. Management by the Primary Entity of Subsidiaries is conducted
Perusahaan Anak dilakukan secara profesional dan tidak professionally and does not intervene into the operations of
melakukan intervensi ke dalam operasioal Perusahaan Anak. the Subsidiary Company.
3. Pengelolaan oleh Entitas Utama terhadap Perusahaan Anak 3. Management by the Main Entity of the Subsidiary Company
dilakukan tanpa mengesampingkan tugas dan tanggung shall be conducted without prejudice to the duties and
jawab Direksi dan Dewan Komisaris masing-masing responsibilities of the Board of Directors and Board of
Perusahaan Anak sesuai Anggaran Dasar. Commissioners of each Subsidiary Company in accordance
with the Articles of Association.
prinsip-prinsip tata kelola terintegrasi Integrated Governance Principles
Guna meningkatkan kepercayaan investor dan meningkatkan In order to increase investor confidence and increase added value
nilai tambah bagi stakeholders lainnya, Entitas Utama dan seluruh for other stakeholders, the Company and Subsidiaries must apply
Perusahaan Anak wajib menerapkan prinsip-prinsip Tata Kelola strong and sustainable Integrated Governance Principles (TKT)
Terintegrasi (TKT) yang kuat dan berkesinambungan, meliputi: principles, including:
Keterbukaan (Transparency) Transparency
1. Mengungkapkan informasi secara tepat waktu, memadai, 1. Disclose information in a timely, adequate, clear, accurate and
jelas, akurat dan dapat diperbandingkan serta dapat diakses comparable manner and can be accessed by interested parties
oleh pihak yang berkepentingan (stakeholders). (stakeholders).
2. Memiliki Kebijakan Perusahaan yang tertulis dan 2. Have a written Company Policy and communicate it to
dikomunikasikan kepada stakeholders yang berhak stakeholders who have the right to obtain information about
memperoleh informasi tentang kebijakan tersebut. the policy.
3. Menerapkan prinsip keterbukaan tetap memperhatikan 3. Applying the principle of openness while still paying attention
ketentuan perundang-undangan yang berlaku dan rahasia to applicable statutory provisions and position confidentiality.
jabatan.
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Tata Kelola Perusahaan
Corporate Governance
Akuntabilitas (Accountability) Accountability
1. Sasaran usaha dan strategi dapat dipertanggungjawabkan 1. Business and strategy targets can be accounted to
kepada stakeholders. stakeholders.
2. Tugas dan tanggung jawab yang jelas bagi masing-masing 2. Clear duties and responsibilities for each organ of the members
organ anggota Dewan Komisaris dan Direksi serta seluruh of the Board of Commissioners and the Board of Directors as
jajaran dibawahnya yang selaras dengan visi, misi, nilai-nilai well as all subordinates that are in harmony with the company’s
perusahaan, sasaran usaha dan strategi perusahaan. vision, mission, values, business goals and strategies.
3. Masing-masing anggota Dewan Komisaris dan Direksi 3. Each member of the Board of Commissioners and the Board
maupun seluruh jajaran dibawahnya mempunyai kompetensi of Directors as well as all subordinates below has competence
sesuai dengan tanggung jawabnya dan memahami perannya in accordance with its responsibilities and understand its role
dalam pelaksanaan GCG. in the implementation of GCG.
4. Check and balance system dilaksanakan dalam pengelolaan 4. Check and balance system implemented in the management
perusahaan. of the company.
5. Kinerja berdasarkan ukuran yang disepakati secara konsisten 5. Performance based on agreed size consistently with
dengan nilai perusahaan (Corporate Culture Values), sasaran corporate values (Corporate Culture Values), business goals
usaha dan strategi serta memiliki rewards and punishment system. and strategies and rewards and punishment system.
Tanggung jawab (Responsibility) Responsibility
Wajib bertanggung jawab dengan berpegang pada prinsip-prinsip Mandatory responsible to adhering to the principles of prudence
kehati-hatian dan menjamin kepatuhan terhadap peraturan and ensuring compliance with legislation and regulations, and
perundang-undangan yang berlaku serta memiliki kepedulian have concern for the environment and fulfil its social responsibility
terhadap lingkungan dan melaksanakan tanggung jawab sosial as a reasonable.
secara wajar.
Independensi (Independency) atau Profesional Independency or Professional
(Professional)
1. Menghindari terjadinya dominasi yang tidak wajar oleh 1. Avoiding unnatural domination by stakeholders and
stakeholders dan tidak terpengaruh oleh kepentingan sepihak unaffected by unilateral interest and free from conflict of
serta terbebas dari benturan kepentingan (conflict of interest). interest.
2. Mengambil keputusan secara objektif dan bebas dari segala 2. Make decisions objectively and be free from any pressure
tekanan dari pihak manapun. from any party.
Kewajaran (Fairness) Fairness
1. Memperhatikan kepentingan seluruh stakeholders berdasarkan 1. Taking into account the interests of all stakeholders based on
asas kesetaraan dan kewajaran (equal treatment). the principle of equality and equal treatment.
2. Memberikan kesempatan kepada seluruh stakeholders untuk 2. Provide an opportunity to all stakeholders to provide input
memberikan masukan dan menyampaikan pendapat bagi and express opinions for the benefit of Bank Mandiri and
kepentingan Bank Mandiri dan Perusahaan Anak. Subsidiaries.
Implementasi Tata Kelola Terintegrasi dilakukan melalui 5 (lima) Implementation of Integrated Governance is done through 5 (five)
tahapan, yaitu: stages:
1. Komitmen Tata Kelola (Governance Commitment) 1. Governance Commitment
Penetapan visi, misi dan strategi oleh seluruh Perusahaan Anak The determination of vision, mission and strategy by all
sejalan dengan visi, misi, strategi Bank Mandiri (Persero) Tbk. Subsidiaries is in line with Bank Mandiri (Persero) Tbk’s vision,
mission, strategy.
2. Struktur Tata Kelola (Governance Structure) 2. Governance Structure
Penyempurnaan struktur dan infrastruktur Tata Kelola Completion of Integrated Governance structures and
Terintegrasi agar proses pelaksanaan prinsip Tata Kelola infrastructure so that the process of implementing the principles
Terintegrasi dapat menghasilkan outcome yang sesuai of Integrated Governance can produce outcomes that meet the
dengan harapan stakeholder yaitu antara lain melalui: expectations of stakeholders, among others through:
a. Penyempurnaan struktur organisasi untuk menjamin a. Improvement of the organizational structure to ensure
terlaksananya check and balance. the implementation of checks and balances.
b. Pemenuhan jumlah dan komposisi Dewan Komisaris, b. Fulfil the number and composition of the Board of
Direksi, Komite-Komite di bawah Komisaris dan Direksi. Commissioners, Board of Directors, Committees under
the Board of Commissioners and Board of Directors.
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c. Penguatan fungsi kepatuhan, fungsi internal audit dan c. Strengthening compliance function, internal audit
manajemen risiko. function and risk management.
3. Mekanisme Tata Kelola (Governance Mechanism) 3. Governance Mechanism
Memastikan efektivitas proses implementasi Tata Kelola yang Ensure the effectiveness of the Governance implementation
didukung oleh kecukupan struktur dan infrastruktur Tata process supported by the adequacy of the structure and
Kelola Terintegrasi antara lain melalui: infrastructure of Integrated Governance through, among
others, through:
a. Penyusunan Pedoman Tata Kelola. a. Preparation of the Governance Manual.
b. Penuangan prinsip-prinsip Tata Kelola dalam Kebijakan, b. Disposal of GCG principles in Policies, Guidelines
Pedoman dan Peraturan Kerja serta Standard Operation and Work Regulations and Standard Operations and
and Procedures. Procedures.
c. Code of Conduct. c. Code of Conduct.
d. Business Ethics d. Business Ethics
e. Strategi Anti Fraud. e. Anti-Fraud Strategy.
f. Whistleblowing System. f. Whistleblowing System.
g. Larangan Gratifikasi. g. Prohibition of Gratuities.
h. Corporate Social Responsibility. h. Corporate Social Responsibility.
i. Transparansi Produk, dan i. Product Transparency
j. Pakta Integritas. j. Integrity Pact.
4. Hasil Tata Kelola (Governance Outcome) 4. Governance Outcome
a. Tercermin pada kinerja, tingkat kesehatan perusahaan, a. Reflected on performance, corporate soundness level,
kepatuhan, hasil audit dan transparansi serta reward. compliance, audit results and transparency and rewards.
b. Sosialisasi tidak hanya terkait dengan prinsip-prinsip Tata b. Socialization is not only related to the principles of
Kelola, namun termasuk sosialisasi terhadap budaya Governance, but includes socialization of corporate
perusahaan, inisiatif strategis, dan kebijakan. Evaluasi culture, strategic initiatives, and policies. Governance
Tata Kelola dapat dilaksanakan melalui self assessment Evaluation can be done through self-assessment and
maupun penilaian pihak independen. independent party assessment.
5. Walking The Talk 5. Walking The Talk
Mengimplementasikan Tata Kelola secara disiplin dan Implementing Governance in a disciplined and consistent
konsisten yang diwujudkan dalam tindakan nyata oleh seluruh manner manifested in concrete actions by all levels, including:
jajaran, antara lain: Service Excellent dan Change Agent. Service Excellent and Change Agent.
Pedoman Tata Kelola Terintegrasi Integrated Governance Guidelines
Sesuai dengan hal tersebut, Bank Mandiri telah menyusun Pedoman Accordingly, Bank Mandiri has developed an Integrated
Tata Kelola Terintegrasi (TKT) yang disusun berdasarkan POJK Governance Guideline (TKT) developed based on the POJK on
mengenai Tata Kelola Terintegrasi dan Peraturan mengenai tata Integrated Governance and Regulations on governance applicable
kelola yang berlaku bagi masing-masing perusahaan anak. Pedoman to individual subsidiaries. The Integrated Governance Guidelines
Tata Kelola Terintegrasi terdiri dari 2 (dua) kerangka utama, yaitu: consist of 2 (two) main frameworks:
1. Kerangka Tata Kelola Terintegrasi bagi Bank Mandiri, dan 1. Integrated Governance Framework for Bank Mandiri, and
2. Kerangka Tata Kelola Perusahaan bagi Perusahaan Anak. 2. Corporate Governance Framework for Subsidiaries.
Pedoman Tata Kelola Terintegrasi dimaksudkan untuk digunakan Integrated Governance Guidelines are intended for use by PT
oleh PT Bank Mandiri (Persero) Tbk, sebagai Entitas Utama dan Bank Mandiri (Persero) Tbk, as a Principal Entity and Subsidiary
Perusahaan Anak dalam Konglomerasi Keuangan. Companies in Financial Conglomeration.
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Tata Kelola Perusahaan
Corporate Governance
Kerangka Tata Kelola Terintegrasi Bagi Entitas Utama merupakan Integrated Corporate Governance Framework for the Main
kerangka dasar bagi Bank Mandiri (sebagai Entitas Utama) dalam Entities is the basic framework for Bank Mandiri (as a Principal
menerapkan prinsip-prinsip Tata Kelola Terintegrasi. Dalam bagian Entity) in applying the principles of Integrated Governance. In this
ini diatur tentang: section, it is set about:
1. Persyaratan Direksi dan Dewan Komisaris. 1. Requirements of the Board of Directors and Board of
Commissioners.
2. Tugas dan Tanggung Jawab Dewan Komisaris. 2. Duties and Responsibilities of the Board of Commissioners.
3. Tugas dan Tanggung Jawab Komite Tata Kelola Terintegrasi. 3. Duties and Responsibilities of the Integrated Governance
Committee.
4. Tugas dan TanggungJawab Satuan Kerja Kepatuhan 4. Duties and Responsibilities of the Integrated Compliance Unit
Terintegrasi (SKKT). (SKKT).
5. Tugas dan Tanggung Jawab Satuan Kerja Audit Internal 5. Duties and Responsibilities of the Integrated Internal Audit
Terintegrasi (SKAIT). Unit (SKAIT).
6. Penerapan Manajemen Risiko Terintegrasi. 6. Application of Integrated Risk Management.
Kerangka Tata Kelola Bagi Anggota Konglomerasi Keuangan Governance Framework for Members of Financial Conglomeration
merupakan kerangka dasar bagi perusahaan anak (anggota is the basic framework for subsidiary companies (members of
konglomerasi keuangan) dalam menerapkan prinsip-prinsip Tata financial conglomerates) in applying the principles of Integrated
Kelola Terintegrasi. Dalam bagian ini diatur tentang: Governance. In this section, it is set about:
1. Persyaratan Calon Anggota Direksi dan Calon Anggota 1. Requirements of Candidates of Members of the Board of Directors
Komisaris. and Candidates of Members of the Board of Commissioners.
2. Persyaratan Calon Anggota Dewan Pengawas Syariah. 2. Requirements of Candidates of Members of the Sharia
Supervisory Board.
3. Struktur Direksi dan Dewan Komisaris. 3. Structure of the Board of Directors and Board of Commissioners.
4. Struktur Dewan Pengawas Syariah. 4. Structure of the Sharia Supervisory Board.
5. Independensi Tindakan Dewan Komisaris. 5. Independence of the Acts of the Board of Commissioners.
6. Pelaksanaan Fungsi Pengurusan oleh Direksi. 6. Implementation of the Management Function by the Board of
Directors.
7. Pelaksanaan Fungsi Pengawasan oleh Dewan Komisaris. 7. Implementation of the Supervisory Function by the Board of
Commissioners.
8. Pelaksanaan Fungsi Pengawasan oleh Dewan Pengawas Syariah. 8. Implementation of the Supervision Function by Sharia
Supervisory Board.
9. Pelaksanaan Fungsi Kepatuhan, Fungsi Audit Intern, dan 9. Implementation of the Compliance Function, Internal Audit
Pelaksanaan Audit Ekstern. Function, and External Audit Implementation.
10. Pelaksanaan Fungsi Manajemen Risiko. 10. Implementation of the Risk Management Function.
Bank Mandiri Taspen sebagai anggota konglomerasi keuangan Bank Mandiri Taspen as a member of the financial conglomerate
wajib memiliki ketentuan internal mengenai tata kelola shall have an internal provision concerning corporate governance
perusahaan yang mengacu pada kerangka tata kelola bagi which refers to the governance framework for subsidiary
perusahaan anak. Bank Mandiri Taspen telah memiliki Kerangka companies. Bank Mandiri Taspen has a Corporate Governance
Tata Kelola Perusahaan Bagi Anggota Konglomerasi Keuangan Framework for Members of Financial Conglomeration which is
yang merupakan bagian dari Pedoman Tata Kelola Perusahaan. part of the Corporate Governance Guidelines.
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Framework Tata Kelola Terintegrasi Integrated Governance Framework
Pelaksanaan Tata Kelola Terintegrasi pada Bank Mandiri Taspen Implementation of Integrated Governance at Bank Mandiri Taspen
mengacu pada framework Tata Kelola Terintegrasi Bank Mandiri, refers to the Bank Mandiri Integrated Governance framework,
yang dijelaskan pada gambar di bawah ini. which is described in the figure below.
Dewan Komisaris Perusahaan Anak
Board of Commissioners of the Subsidiaries
1. Mengevaluasi TKT
2. Merekomendasikan penyempurnaan pedoman TKT
REKOMENDASI 1. Evaluating GCG
RECOMMENDATION 2. Recommend improvement on GCG Guideline
DEWAN KOMISARIS ENTITAS UTAMA
Board of Commissioners of the Main Entity
FEEDBACK: MENYAMPAIKAN/PRESENTING:
1. Mengevaluasi pelaksanaan TKT 1. Laporan penilaian TKT
2. Memberikan arahan 2. Laporan tahunan penerapan TKT
3. Menyetujui pedoman TKT 1. GCG Assessment
1. Evaluate GCG implementation 2. Annual GCG Implementation
2. Give Direction
3. Approving GCG Guidelines
TEMBUSAN/ COPY:
PELAPORAN (Lap. Kepatuhan Terintegrasi)
DIREKSI ENTITAS UTAMA
REPORTING (Compliance Report)
Board of Directors of the Main Entity
1. Menyusun Pedoman TKT 1. Compiling GCG Guidelines
2. Menindaklanjuti arahan Dewan 2. Follow up the Board of
REPORTING (Integrated Audit Report) Terintegrasi
Komisaris Commissioners’ instruction
3. Mengevaluasi penerapan TKT 3. Evaluate GCG implementation
4. Menindaklanjuti temuan dan 4. Follow up SKAIT & SKKT
PELAPORAN (Lap. Audit Terintegrasi)
rekomendasi SKAIT & SKKT findings and recommendation
Direktur Utama
President Director
PELAPORAN / REPORTING PELAPORAN / REPORTING
Lap. Audit InternTerintegrasi/ 1. Lap. Kepatuhan Terintegrasi
Integrated Internal Audit 2. Lap. Penilaian TKT
3. Lap. Tahunan TKT
1. Integrated compliance
2. GCG Assessment
3. GCG Annual Report
Direktur Pengawas Direktur Kepatuhan
Perusahaan Anak Dan Risk Management
Director of Supervising of Director of Compliance
Subsidiary And Risk Management
PELAPORAN / PELAPORAN / PELAPORAN /
REPORTING REPORTING REPORTING
Lap. Audit Terintegrasi Lap. Kepatuhan Lap. Manajemen
disampaikan juga Terintegrasi/ Risiko
kepada Direktur Integrated Terintegrasi/
Kepatuhan/ Integrated compliance Integrated Risk
Audit (also delivered to Management
Compliance Director)
PELAPORAN / REPORTING
SKAIT SKKT SKMRT 1. Laporan penilaian TKT
2. Laporan tahunan penerapan TKT
PELAPORAN / REPORTING
Memantau dan Memantau dan Memantau dan 1. Assessment report GCG
a. Lap. Fungsi Kepatuhan
mengevaluasi audit mengevaluasi mengevaluasi 2. Annual GCG Implementation
b. Lap. Fungsi Internal Audit
intern pada PA/ fungsi pada PA/ penerapan Report
c. Lap. Fungsi Manajemen
Risiko Monitor & Evaluate Monitor & Evaluate Manajemen Risiko
Internal Audit PA Fuction PA pada PA/ Monitor
a. Compliance Function
& Evaluate Risk
b. Internal Audit Function
Management
c. Risk Management Function
Implementation PA
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Assessment Tata Kelola Terintegrasi Integrated Governance Assessment
Aspek
No
Aspect
I/2024 II/2024
Direksi
1 1.44 1.11
Board of Directors
Dewan Komisaris
2 1.80 1.80
Board of Commissioners
Dewan Pengawas Syariah
3 N/A N/A
Sharia Supervisory Board
Komite Tata Kelola Terintegrasi
4 1.00 1.00
Integrated Governance Committee
SKK (T)
5 1.75 1.75
SKK (T)
SKAI (T)
6 1.17 1.17
SKAI (T)
PMR (T)
7 1.40 1.40
PMR (T)
Pedoman TK (T)
8 1.00 1.00
TK Guidelines (T)
Benturan Kepentingan
9 1.00 1.00
Conflict of Interest
Kebijakan Remunerasi
10 1.25 1.00
Remuneration Policy
NILAI AKHIR
1.31 1.25
FINAL SCORE
Hasil Penilaian Sendiri
Pelaksanaan Tata Kelola Terintegrasi
Self-Assessment Result
Integrated Governance Implementation
Peringkat
Definisi Peringkat Rating Definition
Rating
Konglomerasi Keuangan dinilai telah melakukan penerapan The Financial Conglomerate is assessed to have implemented
Tata Kelola Terintegrasi yang secara umum sangat baik. Hal ini Integrated Governance very well overall. This is reflected in the
tercermin dari pemenuhan yang memadai atas penerapan prinsip adequate fulfillment of the principles of Integrated Governance.
1 (1.25) Tata Kelola Terintegrasi. Apabila terdapat kelemahan dalam If there are any weaknesses in the implementation, they are
penerapan Tata Kelola Terintegrasi, secara umum kelemahan generally insignificant and can be promptly addressed by the
tersebut tidak signifikan dan dapat segera dilakukan perbaikan Main Entity and/or Financial Services Institutions (LJK).
oleh Entitas Utama dan/atau LJK.
Penerapan Keuangan Berkelanjutan Implementation of Sustainable Finance
Informasi rinci terkait penerapan keuangan berkelanjutan, Detailed information related to the implementation of sustainable
termasuk penerapan tanggung jawab sosial dan lingkungan telah finance, including the implementation of social and environmental
disampaikan pada Laporan Keberlanjutan responsibility has been presented in the Sustainability Report
PT Bank Mandiri Taspen
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2024 Annual Report
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Penerapan Pedoman Tata Kelola Perusahaan
Terbuka
The Implementation of Good Corporate Governance Guidelines
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
A. Aspek 1: Hubungan Perusahaan Terbuka Dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham.
Aspect 1: Relationship of Public Company with Shareholders in Guaranteeing the Rights of Shareholders
A.1. Prinsip 1: Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
Principle 1: Increasing the Value of the General Meeting of Shareholders (GMS) Holding.
A.1.1. Rekomendasi 1: Terpenuhi (comply)
Perusahaan Terbuka memiliki cara atau prosedur teknis pengumpulan suara (voting) baik secara Perseroan telah membuat Tata Tertib
terbuka maupun tertutup yang mengedepankan independensi, dan kepentingan pemegang saham. RUPS dan dibagikan kepada Pemegang
Penjelasan: Setiap saham dengan hak suara yang dikeluarkan mempunyai satu hak suara (one share Saham pada saat pelaksanaan RUPS.
one vote). Pemegang saham dapat menggunakan hak suaranya pada saat pengambilan keputusan, Complied
terutama dalam pengambilan keputusan dengan cara pengumpulan suara (voting). Namun demikian, The Company made GMS Rules
mekanisme pengambilan keputusan dengan cara pengumpulan suara (voting) baik secara terbuka of Procedure and distributed it to
maupun tertutup belum diatur secara rinci. Shareholders at the time of the GMS.
Perusahaan Terbuka direkomendasikan mempunyai prosedur pengambilan suara dalam pengambilan
keputusan atas suatu mata acara RUPS. Adapun prosedur pengambilan suara (voting) tersebut harus
menjaga independensi ataupun kebebasan pemegang saham. Sebagai contoh, dalam pengumpulan
suara (voting) secara terbuka dilakukan dengan cara mengangkat tangan sesuai dengan instruksi
pilihan yang ditawarkan oleh pimpinan RUPS. Sedangkan, dalam pengumpulan suara (voting) secara
tertutup dilakukan pada keputusan yang membutuhkan kerahasiaan ataupun atas permintaan
pemegang saham, dengan cara menggunakan kartu suara ataupun dengan penggunaan electronic
voting.
Recommendation1 :
Public Company has technical ways or procedures for voting both in an open and closed manner
that prioritize independence and the interests of shareholders.
Explanation : Each share with issued voting rights has one voting right (one share, one vote).
Shareholders can exercise their voting rights during decision-making, especially in making
decisions through voting. However, the mechanism for decision-making through voting,
both in an open and closed manner, has not been regulated in detail. Public Companies are
recommended to have a voting procedure in making decisions on an agenda of the GMS. The
voting procedure must maintain the independence or freedom of shareholders. For ex-ample,
voting is held openly by raising hands following the instructions offered by the chairman
of the GMS. Meanwhile, voting in a closed manner is carried out on decisions that require
confidentiality or at the request of shareholders by using ballots or electronic voting.
A.1.2. Rekomendasi 2: Terpenuhi (comply)
Seluruh anggota Direksi dan anggota Dewan Komisaris Perusahaan Terbuka hadir dalam RUPS Seluruh anggota Direksi dan anggota
Tahunan. Dewan Komisaris hadir untuk
Penjelasan: Kehadiran seluruh anggota Direksi dan anggota Dewan Komisaris Perusahaan Terbuka menyampaikan laporan/paparan terkait
bertujuan agar setiap anggota Direksi dan anggota Dewan Komisaris dapat memperhatikan, kegiatan perseroan selama 1 tahun
menjelaskan, dan menjawab secara langsung permasalahan yang terjadi atau pertanyaan yang buku termasuk pengawasan oleh Dewan
diajukan oleh pemegang saham terkait mata acara dalam RUPS. Komisaris.
Recommendation 2: Complied
All members of the Board of Directors and the Board of Commissioners of Public Company All members of the Board of Directors
participate in the Annual GMS. and members of the Board of
Explanation : The presence of all members of the Board of Directors and members of the Board Commissioners are present to submit
of Commissioners of Public Company has an aim. It is to ensure that every member of the Board reports/presentations regarding the
of Directors and members of the Board of Commissioners can pay attention, explain, and directly company’s activities during 1 financial
answer the problems that occur or the questions asked by shareholders related to the agenda in year, including supervision by the Board
the GMS. of Commissioners.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
A.1.3. Rekomendasi 3: Terpenuhi (comply)
Ringkasan risalah RUPS tersedia dalam Situs Web Perusahaan Terbuka paling sedikit selama 1 (satu) Hasil keputusan RUPS telah disampaikan
tahun. kepada para Pemegang Saham melalui
Penjelasan: Berdasarkan ketentuan dalam Pasal 34 ayat (2) Peraturan Otoritas Jasa Keuangan web Bank
Nomor 32/POJK.04/2014 tentang Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham Complied
Perusahaan Terbuka, Perusahaan Terbuka wajib membuat ringkasan risalah RUPS dalam bahasa The resolutions of the GMS had been
Indonesia dan bahasa asing (minimal dalam bahasa Inggris), serta diumumkan 2 (dua) hari kerja submitted to the Shareholders via the
setelah RUPS diselenggarakan kepada masyarakat, yang salah satunya melalui Situs Web Perusahaan Bank’s website.
Terbuka. Ketersediaan ringkasan risalah RUPS pada Situs Web Perusahaan Terbuka memberikan
kesempatan bagi pemegang saham yang tidak hadir untuk mendapatkan informasi penting dalam
penyelenggaraan RUPS secara mudah dan cepat. Oleh karena itu, ketentuan tentang jangka waktu
minimal ketersediaan ringkasan risalah RUPS di Situs Web dimaksudkan untuk menyediakan
kecukupan waktu bagi pemegang saham untuk memperoleh informasi tersebut.
Recommendation 3 :
A summary of GMS minutes is available on the Website of the Public Company for at least one
(1) year.
Explanation : Based on the provisions in Article 34 paragraph (2) of the Financial Services
Authority Regulation Num-ber 32/POJK.04/2014 concerning the Plan and Implementation of
the General Meeting of Shareholders of Public Companies, Public Companies are required to
make a summary of GMS minutes in Indonesian and foreign languages (at least in English), and
announced 2 (two) working days after the GMS is held to the public, one of which is through the
Public Company Website. The availability of a summary of GMS minutes on the Public Company
Website provides an opportunity for shareholders who are absent to easily and quickly obtain
important information about the GMS implementation. Therefore, the provision on the minimum
period of availability of a summary of GMS minutes on the Website is intended to provide
sufficient time for shareholders to obtain such information.
A.2. Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Principle 2: Improving the quality of communication between Public Companies and Shareholders or Investors.
A.2.1. Rekomendasi 4: Terpenuhi (comply)
Perusahaan Terbuka memiliki suatu kebijakan komunikasi dengan pemegang saham atau investor. Bank saat ini telah menerapkan
Penjelasan: Adanya komunikasi antara Perusahaan Terbuka dengan pemegang saham atau penyampaian informasi yang berimbang
investor dimaksudkan agar para pemegang saham atau investor mendapatkan pemahaman kepada seluruh pemegang saham.
lebih jelas atas informasi yang telah dipublikasikan kepada masyarakat, seperti laporan berkala, Perusahaan telah memiliki Standar
keterbukaan informasi, kondisi atau prospek bisnis dan kinerja, serta pelaksanaan tata kelola Prosedur Komunikasi Korporasi yang
Perusahaan Terbuka. Disamping itu, pemegang saham atau investor juga dapat menyampaikan diatur dalam Standar Prosedur Corporate
masukan dan opini kepada manajemen Perusahaan Terbuka. Secretary
Kebijakan komunikasi dengan para pemegang saham atau investor menunjukan komitmen Complied
Perusahaan Terbuka dalam melaksanakan komunikasi dengan para pemegang saham atau Currently, the Bank implemented a
investor. Dalam kebijakan tersebut dapat mencakup strategi, program, dan waktu pelaksanaan balanced information delivery to all
komunikasi, serta panduan yang mendukung pemegang saham atau investor untuk berpartisipasi shareholders. The company already had
dalam komunikasi tersebut. a Standard Corporate Communication
Recommendation 4 : Procedure set out in the Corporate
Public Company possesses a communication policy with Shareholders or Investors. Secretary Standard Procedure.
Explanation : The existence of communication between the Public Company and shareholders
or investors is intended for the shareholders or investors to get a clearer understanding of the
information that has been published to the public, such as periodic reports, the disclosure of
information, business conditions or prospects and performance, as well as the implementation of
public company governance. In addition, shareholders or investors can also submit suggestions and
opinions to the management of the Public Company. The communication policy with shareholders
or investors shows the Public Company’s commitment to communicating with shareholders or
investors. The policy may include strategies, programs, and communication execution timing, as
well as guidance that supports shareholders or investors to participate in such communications.
A.2.2. Rekomendasi 5: Terpenuhi (comply)
Perusahaan Terbuka mengungkapkan kebijakan komunikasi Perusahaan Terbuka dengan Bank mengungkapkan kebijakan
pemegang saham atau investor dalam Situs Web. komunikasi dengan pemegang saham
Penjelasan: Pengungkapan kebijakan komunikasi merupakan bentuk transparansi atas komitmen atau investor (nasabah), termasuk alamat
Perusahaan Terbuka dalam memberikan kesetaraan kepada semua pemegang saham atau Perusahaan yang dapat dihubungi telah
investor atas pelaksanaan komunikasi. Pengungkapan informasi tersebut juga bertujuan untuk diunggah dalam situs web Perusahaan.
meningkatkan partisipasi dan peran pemegang saham atau investor dalam pelaksanaan program Complied
komunikasi Perusahaan Terbuka. The Bank disclosed its communication
Recommendation 5 : policy with shareholders or investors
The Public Company discloses the communication policy of the Public Company with Sharehold- (customers), including the Company’s
ers or Investors on the Company Website. contact address uploaded on the
Explanation : Disclosure of communication policy is a form of transparency on the commitment Company’s website.
of the Public Company to providing equality to all shareholders or investors regarding the
implementation of communication. The disclosure of information also aims to increase the
participation and role of shareholders or inves-tors in implementing the Public Company
communication program.
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2024 Annual Report
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Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
B. Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Board of Commissioners’ Function and Role
B.1. Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening membership and composition of the Board of Commissioners
B.1.1. Rekomendasi 6: Terpenuhi (comply)
Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Perusahaan Terbuka. Jumlah anggota Dewan Komisaris
Penjelasan: Jumlah anggota Dewan Komisaris dapat mempengaruhi efektivitas pelaksanaan sesuai dengan ketentuan dan
tugas dari Dewan Komisaris. Penentuan jumlah anggota Dewan Komisaris Perusahaan Terbuka mempertimbangkan kebutuhan, kondisi
wajib mengacu kepada ketentuan peraturan perundang-undangan yang berlaku, yang paling dan kemampuan Perseroan.
kurang terdiri dari 2 orang berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Nomor Complied
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. Selain The number of members of the Board of
itu, perlu juga mempertimbangkan kondisi Perusahaan Terbuka yang antara lain yang meliputi Commissioners was in accordance with
karakteristik, kapasitas, dan ukuran, serta pencapaian tujuan dan pemenuhan kebutuhan bisnis the provisions and takes into account
yang berbeda diantara Perusahaan Terbuka. Namun demikian, jumlah anggota Dewan Komisaris the needs, conditions and capabilities of
yang terlalu besar berpotensi dapat mengganggu efektivitas pelaksanaan fungsi Dewan Komisaris. the Company.
Recommendation 6 :
Determination of the number of members of the Board of Commissioners by considering the
Public Company’s condition.
Explanation:The number of members of the Board of Commissioners may affect the effectiveness
of the Board of Commissioners’ duties. The number of the Board of Commissioners members
in a Public Company must be determined by referring to the provisions of the applicable laws
and regulations. The Board of Commissioners members consist of at least two people based on
the requirements of the Financial Ser-vices Authority (FSA) Regulation Number 33/POJK.04/2014
concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies.
In addition, it is also necessary to consider the condition of the Public Company. It includes
characteristics, capacity, and size, as well as achieving goals and fulfilling different business needs
among Public Companies. However, if the number of the Board of Commissioners members is too
large, it could interfere with the effectiveness of the implementation of the functions of the Board
of Commissioners.
B.1.2. Rekomendasi 7: Terpenuhi (comply)
Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman keahlian, Persyaratan-persyaratan untuk
pengetahuan, dan pengalaman yang dibutuhkan. mengusulkan Calon Dewan Komisaris
Penjelasan: Komposisi Dewan Komisaris merupakan kombinasi karakteristik baik dari segi telah dilakukan dengan memperhatikan
organ Dewan Komisaris maupun anggota Dewan Komisaris secara individu, sesuai dengan kebutuhan dan kompleksitas usaha Bank
kebutuhan Perusahaan Terbuka. Karakteristik tersebut dapat tercermin dalam penentuan yaitu dengan memperhatikan unsur
keahlian, pengetahuan, dan pengalaman yang dibutuhkan dalam pelaksanaan tugas pengawasan keberagaman keahlian, latar belakang
dan pemberian nasihat oleh Dewan Komisaris Perusahaan Terbuka. Komposisi yang telah pendidikan, dan pengalaman serta tidak
memperhatikan kebutuhan Perusahaan Terbuka merupakan suatu hal yang positif, khususnya membedakan gender.
terkait pengambilan keputusan dalam rangka pelaksanaan fungsi pengawasan yang dilakukan Complied
dengan mempertimbangkan berbagai aspek yang lebih luas. The requirements for proposing
Recommendation 7 : Candidates for the Board of
Determination of the composition of members of the Board of Commissioners considering the Commissioners had been carried out
diversity of expertise, knowledge, and experience required. by taking into account the needs and
Explanation : The composition of the Board of Commissioners is a combination of characteristics complexity of the Bank’s business,
both in terms of the organs of the Board of Commissioners and members of the Board of namely by taking into account the
Commissioners individually, follow-ing the needs of the Public Company. These characteristics elements of diversity of expertise,
can be reflected in the determination of the expertise, knowledge, and experience needed in educational background and experience
implementing supervisory duties and providing advice by the Board of Commissioners of a Public and not differentiating gender.
Company. The composition that considers the needs of the Public Company is a positive matter,
primarily related to decision-making in the context of implementing the supervisory function
carried out by considering various broader aspects.
B.2. Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Improving the Implementation Quality of Duties and Responsibilities of the Board of Commissioners.
B.2.1. Rekomendasi 8: Terpenuhi (comply)
Dewan Komisaris mempunyai kebijakan penilaian sendiri (self assessment) untuk menilai kinerja Sebagai media penilaian kinerja Dewan
Dewan Komisaris. Komisaris, dilakukan self assessment
Penjelasan: Kebijakan penilaian sendiri (self assessment) Dewan Komisaris merupakan suatu atas kinerja fungsi pengawasan Dewan
pedoman yang digunakan sebagai bentuk akuntabilitas atas penilaian kinerja Dewan Komisaris Komisaris dan Komite di bawah Dewan
secara kolegial. Self assessment atau penilaian sendiri dimaksud dilakukan oleh masing-masing Komisaris yang disampaikan dalam suatu
anggota untuk menilai pelaksanaan kinerja Dewan Komisaris secara kolegial, dan bukan menilai laporan Dewan Komisaris yang dibuat
kinerja individual masing-masing anggota Dewan Komisaris. Dengan adanya self assessment ini setiap semester untuk dilaporkan kepada
diharapkan masing-masing anggota Dewan Komisaris dapat berkontribusi untuk memperbaiki Otoritas Jasa keuangan.
kinerja Dewan Komisaris secara berkesinambungan. Penilaian kinerja Dewan Komisaris
Dalam kebijakan tersebut dapat mencakup kegiatan penilaian yang dilakukan beserta maksud tahunan dilaksanakan setiap tahun sekali
dan tujuannya, waktu pelaksanaannya secara berkala, dan tolok ukur atau kriteria penilaian dalam forum RUPS untuk melaporkan
yang digunakan sesuai dengan dengan rekomendasi yang diberikan oleh fungsi nominasi dan fungsi pengawasan yang telah dilakukan.
remunerasi Perusahaan Terbuka, dimana adanya fungsi tersebut telah diwajibkan dalam Peraturan Pengukuran kinerja komisaris merupakan
Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 tentang Komite Nominasi dan Remunerasi hasil kerja
Emiten atau Perusahaan Publik.
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Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
Recommendation 8 : kolegial dari seluruh Dewan Komisaris
The Board of Commissioners has in place a Self-Assessment policy that assesses the perfor-mance yang tercermin dalam satu kesatuan pada
of the Board of Commissioners. realisasi Rencana Kerja dan Anggaran
Explanation :The Board of Commissioners’ self-assessment policy is a guideline used as a form Perusahaan (RKAP) secara tahunan.
of accountability for collegial assessment of the Board of Commissioners’ performance. Self- Khusus dalam pelaksanaan GCG, penilaian
assessment is intended to be carried out by each member to assess the implementation of the kinerja Dewan Komisaris dilakukan melalui
Board of Commissioners’ performance in a collegial manner. Self-assessment is not used to mekanisme Self assessment GCG sesuai
evaluate the individual performance of each mem-ber of the Board of Commissioners. With ketentuan OJK dan Third Party Assessment
this self-assessment, each member of the Board of Commis-sioners is expected to improve the dengan menggunakan hasil penilaian CGPI
performance of the Board of Commissioners on an ongoing basis. Complied
The policy can include assessment activities carried out along with their purposes and objectives, As a medium for evaluating the
the periodic implementation time, and the benchmarks or assessment criteria used following the performance of the Board of
recom-mendations given by the nomination and remuneration function of a Public Company. The Commissioners, a self-assessment was
existence of this function has been required in the Financial Services Authority Regulation Number carried out on the performance of the
34/POJK.04/2014 concerning the Nomination and Remuneration Committee of Issuers or Public supervisory function of the Board of
Companies. Commissioners and Committees under
the Board of Commissioners which was
submitted in a Board of Commissioners
report which was made every semester
to be reported to the Financial Services
Authority. The annual performance
assessment of the Board of Commissioners
was carried out every year in the GMS
forum to report the supervisory function
that had been carried out. The performance
measurement for commissioners is the
result of work collegiality of the entire
Board of Commissioners which was
reflected in a single unit in the realization
of the Company’s annual Work Plan
and Budget (RKAP). Particularly in the
implementation of GCG, the performance
assessment of the Board of Commissioners
was carried out through the GCG
Selfassessment mechanism in accordance
with FSA regulations and the Third Party
Assessment using the results of the CGPI
assessment.
B.2.2. Rekomendasi 9: Terpenuhi (comply)
Kebijakan penilaian sendiri (self assessment) untuk menilai kinerja Dewan Komisaris, diungkapkan Dalam melaksanakan penilaian atas
melalui Laporan Tahunan Perusahaan Terbuka. kinerja Dewan Komisaris media penilaian
Penjelasan: Pengungkapan kebijakan self assessment atas kinerja Dewan Komisaris dilakukan kinerja Dewan Komisaris, dilakukan
tidak hanya untuk memenuhi aspek transparansi sebagai bentuk pertanggungjawaban atas self assessment atas kinerja fungsi
pelaksanaan tugasnya, namun juga untuk memberikan keyakinan khususnya kepada para pengawasan Dewan Komisaris dan
pemegang saham atau investor atas upaya-upaya yang perlu dilakukan dalam meningkatkan Komite di bawah Dewan komisaris yang
kinerja Dewan Komisaris. Dengan adanya pengungkapan tersebut pemegang saham atau investor disampaikan dalam suatu laporan Dewan
mengetahui mekanisme check and balance terhadap kinerja Dewan Komisaris. Komisaris yang dibuat setiap semester
Recommendation 9 : untuk dilaporkan kepada Otoritas Jasa
Self-Assessment policies assessing the performance of the Board of Commissioners are to be disclosed keuangan.
through the Annual Report of the Public Company. Complied
Explanation : The disclosure of the self-assessment policy on the performance of the Board of In assessing the performance of the
Commissioners is carried out not solely to fulfill the transparency aspect as a form of accountability for Board of Commissioners, media for the
implementing the board’s duties. In addition, it also provides assurance, especially to shareholders or performance assessment of the Board
investors, as at-tempts need to be made to improve the performance of the Board of Commissioners. of Commissioners, a selfassessment
With this disclo-sure, shareholders or investors know the check and balance mechanism for the of the performance of the supervisory
performance of the Board of Commissioners. function of the Board of Commissioners
and the Committees under the Board of
Commissioners was carried out which
is submitted in a report of the Board
of Commissioners which is made every
semester to be reported to the Financial
Services Authority.
PT Bank Mandiri Taspen
681
2024 Annual Report
Page 684
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
B.2.3. Rekomendasi 10: Terpenuhi (comply)
Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Dewan Komisaris Bank telah memiliki kebijakan terkait
apabila terlibat dalam kejahatan keuangan. pengunduran diri anggota Dewan
Penjelasan: Kebijakan pengunduran diri anggota Dewan Komisaris yang terlibat dalam kejahatan Komisaris apabila terlibat dalam
keuangan merupakan kebijakan yang dapat meningkatkan kepercayaan para pemangku kejahatan keuangan sebagaimana
kepentingan terhadap Perusahaan Terbuka, sehingga integritas perusahaan akan tetap terjaga. tertuang dalam Anggaran Dasar Bank
Kebijakan ini diperlukan untuk membantu kelancaran proses hukum dan agar proses hukum yaitu bahwa masa jabatan Dewan
tersebut tidak mengganggu jalannya kegiatan usaha. Selain itu, dari sisi moralitas, kebijakan Komisaris berakhir salah satunya karena
ini membangun budaya beretika di lingkungan Perusahaan Terbuka. Kebijakan tersebut dapat melanggar peraturan perundangan dan
tercakup dalam Pedoman ataupun Kode Etik yang berlaku bagi Dewan Komisaris. apabila mengundurkan diri.
Selanjutnya, yang dimaksud dengan terlibat dalam kejahatan keuangan merupakan adanya status Complied
terpidana terhadap anggota Dewan Komisaris dari pihak yang berwenang. Kejahatan keuangan The Bank had a policy regarding the
dimaksud seperti manipulasi dan berbagai bentuk penggelapan dalam kegiatan jasa keuangan resignation of a member of the Board
serta Tindakan Pidana Pencucian Uang sebagaimana dimaksud dalam Undang-Undang Nomor 8 of Commissioners if involved in a
Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. financial crime as stated in the Articles
Recommendation 10 : of Association of the Bank, namely
The Board of Commissioners has a policy regarding the resignation of members of the Board of that the term of office of the Board of
Commissioners if involved in financial crimes. Commissioners ended due to violation
Explanation : The policy regarding the resignation of members of the Board of Commissioners of laws and regulations and when
involved in financial crimes is a policy that can increase the trust of stakeholders in the Public resigning.
Company, which will maintain the integrity of the Company. This policy is needed to help the
legal process run smoothly so that the le-gal process does not interfere with the course of
business activities. In addition, in terms of morality, this policy builds an ethical culture within the
Public Company. The policy may be included in the Guidelines or Code of Ethics applicable to the
Board of Commissioners.
Furthermore, the status of a convict is given by the competent authority to a member of
the Board of Commissioners who is involved in financial crimes. Financial crimes refer to
manipulation and various forms of embezzlement in financial services activities and Money
Laundering Crimes as referred to in Law Number 8 of 2010 concerning the Prevention and
Eradication of Money Laundering Crimes.
B.2.4. Rekomendasi 11: Terpenuhi (comply)
Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Remunerasi menyusun Mengacu pada Charter Komite
kebijakan suksesi dalam proses Nominasi anggota Direksi. Remunerasi dan Nominasi Bank yang
Penjelasan: Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 dilaksanakan sebagai berikut:
tentang Komite Nominasi dan Remunerasi Emiten atau Perusahaan Publik, komite yang 1. Komite Remunerasi dan Nominasi
menjalankan fungsi nominasi mempunyai tugas untuk menyusun kebijakan dan kriteria yang mengidentifikasi calon yang
dibutuhkan dalam proses Nominasi calon anggota Direksi. Salah satu kebijakan yang dapat memenuhi kriteria;
mendukung proses Nominasi sebagaimana dimaksud adalah kebijakan suksesi anggota Direksi. 2. Dewan Komisaris atas dasar saran
Kebijakan mengenai suksesi bertujuan untuk menjaga kesinambungan proses regenerasi atau dari Komite Remunerasi dan Nominasi
kaderisasi kepemimpinan di perusahaan dalam rangka mempertahankan keberlanjutan bisnis dan menyampaikan usulan calon kepada
tujuan jangka panjang perusahaan. Pemegang Saham;
Recommendation 11 : 3. Dalam RUPS dilakukan Pengangkatan
The Board of Commissioners or the Committee that performs the Nomination and Remuneration dan penetapan suksesi Direksi; dan
function composed a Nomination succession policy for members of the Board of Directors. 4. Calon yang telah disetujui diajukan
Explanation : Based on the provisions of the Financial Services Authority Regulation Number 34/ ke OJK untuk fit and proper test
POJK.04/2014 con-cerning the Nomination and Remuneration Committee of Issuers or Public dan memberikan persetujuan calon
Companies, the committee that carries out the nomination function has the task of formulating pengurus Bank.
the policies and criteria needed in the nomination process for prospective members of the Board Complied
of Directors. One of the policies that can support the Nomination process, as referred to, is the Referring to the Bank’s Remuneration
succession policy of members of the Board of Di-rectors. The policy on succession aims to maintain and Nomination Committee Charter
the continuity of the process of regeneration or re-generation of leadership in the Company to which is implemented as follows:
maintain business sustainability and the Company’s long-term goals. 1. The Remuneration and Nomination
Committee identifies candidates who
meet the criteria;
2. The Board of Commissioners, on the
basis of advice from the Remuneration
and Nomination Committee,
submits proposed candidates to the
Shareholders;
3. In the GMS, the appointment and
determination of the succession of
the Board of Directors is carried out;
And
4. Approved candidates are submitted
to the OJK for a fit and proper test
and provide approval for prospective
bank management.
PT Bank Mandiri Taspen
682
Laporan Tahunan 2024
Page 685
Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
C. Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Functions and Roles of the Board of Directors
C.1. Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Membership and Composition of the Board of Directors.
C.1.1. Rekomendasi 12: Terpenuhi (comply)
Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perusahaan Terbuka serta Jumlah anggota Direksi sesuai dengan
efektivitas dalam pengambilan keputusan. ketentuan dan mempertimbangkan
Penjelasan: Sebagai organ perusahaan yang berwenang dalam pengurusan perusahaan, kebutuhan, kondisi dan kemampuan
penentuan jumlah Direksi sangat mempengaruhi jalannya kinerja Perusahaan Terbuka. Dengan Perseroan.
demikian, penentuan jumlah anggota Direksi harus dilakukan melalui pertimbangan yang Complied
matang dan wajib mengacu pada ketentuan Peraturan Perundang-undangan yang berlaku, The number of members of the Board
dimana berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04/2014 tentang Direksi of Directors was in accordance with the
dan Dewan Komisaris Emiten atau Perusahaan Publik paling sedikit terdiri dari 2 (dua) orang. provisions and takes into account the
Disamping itu, dalam penentuan jumlah Direksi harus didasarkan pada kebutuhan untuk mencapai needs, conditions and capabilities of the
maksud dan tujuan Perusahaan Terbuka dan disesuaikan dengan kondisi Perusahaan Terbuka yang Company.
meliputi karakteristik, kapasitas, dan ukuran Perusahaan Terbuka serta bagaimana tercapainya
efektivitas pengambilan keputusan Direksi.
Recommendation 12 :
Determination of the number of members of the Board of Directors considers the Public Company’s
condition and effectiveness in decision making.
Explanation : As an authorized corporate organ that deals with the management of the
Company, the determination of the number of Directors dramatically affects the performance of
the Public Company. Thus, the number of members of the Board of Directors must be determined
through careful consideration and refer to the applicable laws and regulations. It must be based on
the Financial Services Authority Regulation Number 33 / POJK.04 / 2014 concerning the Board of
Directors and Board of Commissioners of Issuers or Public Companies consisting of at least 2 (two)
people. In addition, the number of Directors must be determined based on the need to achieve the
goals and objectives of the Public Company and adjusted to the conditions of the Public Company.
This condition includes the characteristics, capacity, and size of the Public Company and how to
achieve the effectiveness of the Board of Directors’ decision making.
C.1.2. Rekomendasi 13: Terpenuhi (comply)
Penentuan komposisi anggota Direksi memperhatikan, keberagaman keahlian, pengetahuan, dan Penetapan komposisi Direksi Bank telah
pengalaman yang dibutuhkan. dilakukan dengan memperhatikan
Penjelasan: Seperti halnya Dewan Komisaris, keberagaman komposisi anggota Direksi kebutuhan dan kompleksitas usaha Bank
merupakan kombinasi karakteristik yang diinginkan baik dari segi organ Direksi maupun anggota yaitu dengan memperhatikan unsur
Direksi secara individu, sesuai dengan kebutuhan Perusahaan Terbuka. Kombinasi tersebut keberagaman keahlian, latar belakang
ditentukan dengan cara memperhatikan keahlian, pengetahuan dan pengalaman yang sesuai pendidikan, dan pengalaman serta tidak
pada pembagian tugas dan fungsi jabatan Direksi dalam mencapai tujuan Perusahaan Terbuka. membedakan gender.
Dengan demikian, pertimbangan kombinasi karakteristik dimaksud akan berdampak dalam Keberagaman komposisi Direksi
ketepatan proses pencalonan dan penunjukan individual anggota Direksi ataupun Direksi secara diharapkan dapat memberikan alternatif
kolegial. penyelesaian terhadap suatu masalah
Recommendation 13 : yang semakin kompleks yang dihadapi
Determination of the composition of members of the Board of Directors considers the diversity of bank, sehingga keputusan yang
expertise, knowledge, and experience needed. dihasilkan menjadi keputusan terbaik.
Explanation : Similar to the Board of Commissioners, the diversity of the composition of Complied
members of the Board of Directors is a combination of desired characteristics. This combination The composition of the Board of
is in terms of the organs of the Board of Directors and the individual members of the Board Directors of the Bank had been
of Directors, following the needs of the Public Company. It is determined by considering the determined by taking into account the
appropriate expertise, knowledge, and experience in the division of duties and functions of the needs and complexity of the Bank’s
Board of Directors in achieving the objectives of the Public Company. Thus, consideration of the business, namely by taking into account
characteristic combination will impact the accuracy of the nomination process and the individual the elements of diversity of expertise,
appointment of members of the Board of Directors or collegial Board of Directors. educational background and experience
and not differentiating gender. The
diversity of the composition of the Board
of Directors was expected to provide
alternative solutions to an increasingly
complex problem faced by banks, so that
the resulting decision would be the best
decision.
PT Bank Mandiri Taspen
683
2024 Annual Report
Page 686
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
C.1.3. Rekomendasi 14: Terpenuhi (comply)
Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki keahlian dan/atau Anggota Direksi yang membawahi
pengetahuan di bidang akuntansi. bidang akuntansi berlatar belakang
Penjelasan: Laporan Keuangan merupakan laporan pertanggungjawaban manajemen atas pendidikan Manajemen bisnis dan
pengelolaan sumber daya yang dimiliki oleh Perusahaan Terbuka, yang wajib disusun dan disajikan berpengalaman dalam mengelola
sesuai dengan Standar Akuntansi Keuangan yang berlaku umum di Indonesia dan juga peraturan Cabang sehingga memiliki keahlian dan/
OJK terkait, antara lain peraturan perundang-undangan di sektor Pasar Modal yang mengatur atau pengetahuan di bidang akuntansi
mengenai penyajian dan pengungkapan Laporan Keuangan Perusahaan Terbuka. Berdasarkan Complied
peraturan perundang-undangan di sektor Pasar Modal yang mengatur mengenai tanggung jawab Members of the Board of Directors in
Direksi atas Laporan Keuangan, Direksi secara tanggung renteng bertanggung jawab atas Laporan charge of accounting with educational
Keuangan, yang ditandatangani Direktur Utama dan anggota Direksi yang membawahi bidang background in Business Management
akuntansi atau keuangan. and experience in managing Branches
Dengan demikian, pengungkapan dan penyusunan informasi keuangan yang disajikan dalam so that they have expertise and/or
laporan keuangan akan sangat tergantung pada keahlian, dan/atau pengetahuan Direksi, knowledge in accounting
khususnya anggota Direksi yang membawahi bidang akuntansi atau keuangan. Adanya kualifikasi
keahlian dan/atau pengetahuan di bidang akuntansi yang setidaknya dimiliki anggota Direksi
dimaksud dapat memberikan keyakinan atas penyusunan Laporan Keuangan, sehingga Laporan
Keuangan tersebut dapat diandalkan oleh para pemangku kepentingan (stakeholders) sebagai
dasar pengambilan keputusan ekonomi terkait Perusahaan Terbuka dimaksud. Keahlian dan/atau
pengetahuan tersebut dapat dibuktikan dengan latar belakang pendidikan, sertifikasi pelatihan,
dan/atau pengalaman kerja terkait.
Recommendation 14 :
Members of the Board of Directors in charge of Accounting or Finance have the required expertise
and/or knowledge in accounting.
Explanation : Financial Statements are management’s accountability reports from managing
resources owned by a Public Company. They must be prepared and presented following generally
accepted Financial Accounting Standards in Indonesia and related FSA regulations, including laws
and regulations in the Capital Market sector that regulate the presentation and disclosure of Public
Company Financial Statements. Based on the laws and regulations in the Capital Market sector
that regulate the responsibility of the Board of Directors for the Financial Statements, the Board of
Directors is jointly responsible for the Financial Statements. The President Director and members of
the Board of Directors in charge of accounting or finance sign the Financial Statements.
Thus, the disclosure and preparation of financial information presented in the financial statements
will largely depend on the expertise and/or knowledge of the Board of Directors, especially
members of the Board of Directors in charge of accounting or finance. The existence of expertise
and/or knowledge qualifications in the accounting field that at least the members of the Board
of Directors have can ensure the process of making the Financial Statements. Thus, the Financial
Statements can be a reliable basis for stakeholders in making economic decisions related to the
Public Company. Such expertise and/or knowledge can be proven by educational background,
training certification, and/ or related work experience..
C.2. Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Improving the Quality of the Board of Directors’ Duties and Responsibilities.
C.2.1. Rekomendasi 15: Terpenuhi (comply)
Direksi mempunyai kebijakan penilaian sendiri (self assessment) untuk menilai kinerja Direksi. penilaian sendiri (self-assessment) Direksi
Penjelasan: Seperti halnya pada Dewan Komisaris, kebijakan penilaian sendiri (self assessment) secara individu, dinilai setiap tahun
Direksi merupakan suatu pedoman yang digunakan sebagai bentuk akuntabilitas atas penilaian untuk melihat kinerja masing-masing
kinerja Direksi secara kolegial. Self assessment atau penilaian sendiri dimaksud dilakukan oleh anggota direksi dalam pelaksanaan
masing-masing anggota Direksi untuk menilai pelaksanaan kinerja Direksi secara kolegial, dan tugas dan tanggung jawabnya. Penilaian
bukan menilai kinerja individual masing-masing anggota Direksi. Dengan adanya self assessment tersebut dilaksanakan berdasarkan
ini diharapkan masing-masing anggota Direksi dapat berkontribusi untuk memperbaiki kinerja target yang ditetapkan dalam Key
Direksi secara berkesinambungan. Performance Indicator (KPI) yang telah
Dalam kebijakan tesebut dapat mencakup kegiatan penilaian yang dilakukan beserta maksud disepakati bersama dari awal tahun
dan tujuannya, waktu pelaksanaannya secara berkala, dan tolak ukur atau kriteria penilaian sesuai pembidangannya masing-masing.
yang digunakan sesuai dengan dengan rekomendasi yang diberikan oleh fungsi nominasi dan Complied
remunerasi Perusahaan Terbuka, dimana pembentukan fungsi tersebut telah diwajibkan dalam Self-assessment of the Board of Directors
Peraturan Otoritas Jasa Keuangan Nomor 34/POJK.04/2014 tentang Komite Nominasi dan individually was assessed annually to
Remunerasi Emiten atau Perusahaan Publik. see the performance of each member
Recommendation 15 : of the board of directors in carrying
The Board of Directors has in place a Self-Assessment policy used to assess the performance of out their duties and responsibilities.
the Board of Directors. The assessment is carried out based on
Explanation : Similar to the Board of Commissioners, the Board of Directors self-assessment the targets set in the Key Performance
policy is a guideline used as a form of accountability for collegial assessment of the Board of Indicator (KPI) that had been mutually
Directors’ performance. Self-assessment is intended to be carried out by each member of the agreed upon from the beginning of the
Board of Directors. The aim is to assess the implementation of the Board of Directors’ performance year according to their respective fields.
in a collegial manner. Self-Assessment is not used to evaluate the individual performance of each
member of the Board of Directors. With this self-assessment, each member of the Board of
Directors is expected to improve the performance of the Board of Directors on an ongoing basis.
The policy may include assessment activities carried out along with their purposes and objectives,
the periodic implementation time, and the benchmarks or assessment criteria used following the
recommendations given by the nomination and remuneration function of a Public Company. The
establishment of these functions has been required in the Financial Services Authority Regulation
Number 34/POJK.04/2014 concerning the Nomination and Remuneration Committee of Issuers
or Public Companies.
PT Bank Mandiri Taspen
684
Laporan Tahunan 2024
Page 687
Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
C.2.2. Rekomendasi 16: Terpenuhi (comply)
Kebijakan penilaian sendiri (self assessment) untuk menilai kinerja Direksi diungkapkan melalui Penilaian kinerja Direksi akan tercermin
laporan tahunan Perusahaan Terbuka. dalam satu kesatuan pada realisasi
Penjelasan: Pengungkapan kebijakan self assessment atas kinerja Direksi dilakukan tidak hanya rencana kerja dan Anggaran Perusahaan
untuk memenuhi aspek transparansi sebagai bentuk pertanggungjawaban atas pelaksanaan (RKAP) secara tahunan, penilaian
tugasnya, namun juga untuk memberikan informasi penting atas upaya-upaya perbaikan dalam berdasarkan parameter kinerja kolegial
pengelolaan Perusahaan Terbuka. Informasi tersebut sangat bermanfaat untuk memberikan dan kinerja individual/sektoral dengan
keyakinan kepada pemegang saham atau investor bahwa terdapat kepastian pengelolaan mempertimbangkan faktor kuantitatif
perusahaan terus dilakukan ke arah yang lebih baik. Dengan adanya pengungkapan tersebut dan kualitatif. Penilaian Direksi akan
pemegang saham atau investor mengetahui mekanisme check and balance terhadap kinerja mencakup Tingkat kesehatan bank yang
Direksi. mencakup aspek profil risiko, Good
Recommendation 16 : Corporate Governance (GCG) rentabilitas
Self-Assessment policies in order to assess the performance of the Board of Directors are disclosed dan permodalan Bank.
through the Annual Report of the Public Company. Penilaian kinerja Direksi dilakukan oleh
Explanation : The disclosure of the self-assessment policy regarding the Board of Directors’ Dewan Komisaris dan Pemegang saham,
performance is carried out not solely to fulfill the transparency aspect as a form of accountability khususnya bank Bank Mandiri secara
for implementing the Board of Directors’ duties. In addition, it also provides essential information berkala melakukan penilaian atas kinerja
regarding the attempts to improve the management of the Public Company. This information is Direksi serta pengawasan yang dilakukan
beneficial to give assurance to shareholders or investors regarding the existence of certainty that oleh Dewan Komisaris dalam ajang Board
the Company management continues to be carried out in a better direction. With this disclosure, forum yang rutin diselenggarakan setiap
shareholders or investors know the check and balance mechanism for the performance of the 3 (tiga) bulan sekali.
Board of Directors. Complied
The performance appraisal of the Board
of Directors would be reflected in an
integral part of the realization of the
annual work plan and Company Budget
(RKAP), assessment based on collegial
performance parameters and individual/
sectoral performance by taking into
account quantitative and qualitative
factors. The Board of Directors’
assessment would cover the soundness
level of the bank which includes aspects
of the risk profile, Good Corporate
Governance (GCG) profitability and Bank
capital. Assessment of the performance
of the Board of Directors was carried
out by the Board of Commissioners
and shareholders, in particular Bank
Mandiri Bank periodically assessed the
performance of the Board of Directors
as well as the supervision carried out by
the Board of Commissioners in the Board
forum which is regularly held every 3
(three) months.
C.2.3. Rekomendasi 17: Terpenuhi (comply)
Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila terlibat dalam Bank memiliki kebijakan terkait
kejahatan keuangan. pengunduran diri anggota Direksi
Penjelasan: Kebijakan pengunduran diri anggota Direksi yang terlibat dalam kejahatan keuangan apabila terlibat dalam kejahatan
merupakan kebijakan yang dapat meningkatkan kepercayaan para pemangku kepentingan keuangan sebagaimana tertuang dalam
terhadap Perusahaan Terbuka, sehingga integritas perusahaan akan tetap terjaga. Kebijakan ini Anggaran Dasar Perseroan.
diperlukan untuk membantu kelancaran proses hukum dan agar proses hukum tersebut tidak Complied
mengganggu jalannya kegiatan usaha. Selain itu, dari sisi moralitas, kebijakan ini akan membangun The Bank had a policy regarding the
budaya beretika di lingkungan Perusahaan Terbuka. Kebijakan tersebut dapat tercakup dalam resignation of a member of the Board of
Pedoman ataupun Kode Etik yang berlaku bagi Direksi. Directors if involved in a financial crime
Selanjutnya, yang dimaksud dengan terlibat dalam kejahatan keuangan merupakan adanya status as stated in the Articles of Association of
terpidana terhadap anggota Direksi dari pihak yang berwenang. Kejahatan keuangan dimaksud the Company.
seperti manipulasi dan berbagai bentuk penggelapan dalam kegiatan jasa keuangan serta
Tindakan Pidana Pencucian Uang sebagaimana dimaksud dalam Undang Undang Nomor 8 Tahun
2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang.
Recommendation 17 :
The Board of Directors has a policy related to the resignation of members of the Board of Directors
when involved in financial crimes.
Explanation : The policy of resignation for members of the Board of Directors involved in financial
crimes is a policy that can increase the stakeholders’ trust in the Public Company, which in return
will maintain the Company’s integrity. This policy is needed to help the legal process runs smoothly
and so that the legal process does not interfere with the course of business activities. In addition,
in terms of morality, this policy will build an ethical culture within the Public Company. The
policy may be covered by the Guidelines or Code of Ethics applicable to the Board of Directors.
Furthermore, the status of a convict is given by the competent authority to a member of the
Board of Commissioners who is involved in financial crimes. Financial crimes refer to manipulation
and various forms of embezzlement in financial services activities and Money Laundering Crimes
as referred to in Law Number 8 of 2010 concerning the Prevention and Eradication of Money
Laundering Crimes.
PT Bank Mandiri Taspen
685
2024 Annual Report
Page 688
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
D. Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Stakeholder Participation
D.1. Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Upgrading corporate governance aspects through stakeholder participation.
D.1.1. Rekomendasi 18: Terpenuhi (comply)
Perusahaan Terbuka memiliki kebijakan untuk mencegah terjadinya insider trading. Bank telah memiliki Kebijakan untuk
Penjelasan: Seseorang yang mempunyai informasi orang dalam dilarang melakukan suatu mencegah terjadinya insider trading.
transaksi Efek dengan menggunakan informasi orang dalam sebagaimana dimaksud dalam Jajaran Bank yang memiliki informasi
Undang-Undang mengenai Pasar Modal. Perusahaan Terbuka dapat meminimalisir terjadinya rahasia tidak diperkenankan
insider trading tersebut melalui kebijakan pencegahan, misalnya dengan memisahkan secara tegas menggunakan informasi tersebut untuk
data dan/atau informasi yang bersifat rahasia dengan yang bersifat publik, serta membagi tugas mengambil keuntungan bagi dirinya
dan tanggung jawab atas pengelolaan informasi dimaksud secara proporsional dan efisien. sendiri, keluarganya atau pihak ketiga
Recommendation 18 : lainnya
The Public Company has in place policies to prevent Insider Trading. Complied
Explanation : A person with insider information is prohibited from conducting a Securities The Bank had a policy to prevent
transaction using insider information as referred to in the Law on Capital Market. Public Companies insider trading. Bank officials who
can minimize the occurrence of insider trading through prevention policies, for example, by strictly had confidential information were not
separating confidential data and/or information from public ones and dividing the duties and allowed to use the information to take
responsibilities for the management of such information proportionally and efficiently. advantage of themselves, their families
or other third parties.
D.1.2. Rekomendasi 19: Terpenuhi (comply)
Perusahaan Terbuka memiliki kebijakan anti korupsi dan anti fraud. Perseroan memiliki kebijakan anti
Penjelasan:Kebijakan anti korupsi bermanfaat untuk memastikan agar kegiatan usaha Perusahaan fraud dan Standar Pedoman Strategi
Terbuka dilakukan secara legal, prudent, dan sesuai dengan prinsip-prinsip tata kelola yang baik. Anti Fraud (SPSAF). Setiap pegawai
Kebijakan tersebut dapat merupakan bagian dalam kode etik, ataupun dalam bentuk tersendiri. dapat menyampaikan informasi adanya
Dalam kebijakan tersebut dapat meliputi antara lain mengenai program dan prosedur yang dugaan terjadinya fraud dengan
dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), fraud, suap dan/atau gratifikasi mempergunakan media yang telah
dalam Perusahaan Terbuka. Lingkup dari kebijakan tersebut harus menggambarkan pencegahan disediakan, baik telpon, sms, fax,
Perusahaan Terbuka terhadap segala praktik korupsi baik memberi atau menerima dari pihak lain. email maupun yang lainnya. Untuk
Recommendation 19 : peningkatan pelayanan pengaduan dan
The Public Company has in place an Anti-Corruption and Anti-Fraud policy. upaya menjaga kerahasiaan, sarana
Explanation : Anti-corruption policies are useful for ensuring that the business activities of pelaporan yaitu Letter to CEO (LTC)
public companies are carried out legally, prudently, and in accordance with the principles of good melalui e-mail ltc@rsm.id. Semua laporan
governance. The policy can be part of a code of conduct or in its own form. The policy may include, dugaan pelanggaran (fraud) yang
among others, programs and procedures carried out to overcome corrupt practices, kickbacks, disampaikan akan dijamin kerahasiaan
fraud, bribery, and/ or gratification in a Public Company. The scope of the policy must describe dan keamanannya oleh Bank dan
the prevention of the Public Company against all corrupt practices, either giving or receiving from pelapor (whistleblower) dijamin haknya
other parties. untuk memperoleh informasi mengenai
status tindak lanjut atas laporannya.
Complied
The Company had an anti-fraud policy
and Standard Anti- Fraud Strategy
Guidelines (SPSAF). Each employee
could submit information on the alleged
occurrence of fraud by using the media
provided, whether by telephone, sms,
fax, email or others. To improve complaint
services and to maintain confidentiality,
the reporting facility is the Letter to
CEO (LTC) via e-mail ltc@ bankmantap.
co.id. All reports of suspected violations
(fraud) submitted would be guaranteed
the confidentiality and security of the
Bank, and the reporter (Whistleblowers)
were guaranteed the right to obtain
information regarding the status of
followup reports.
PT Bank Mandiri Taspen
686
Laporan Tahunan 2024
Page 689
Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
D.1.3. Rekomendasi 20: Terpenuhi (comply)
Perusahaan Terbuka memiliki kebijakan tentang seleksi dan peningkatan kemampuan pemasok Bank memiliki Kebijakan Procurement
atau vendor. dan Standar Prosedur terkait penerimaan
Penjelasan: Kebijakan tentang seleksi pemasok atau vendor bermanfaat untuk memastikan agar dan evaluasi pemasok atau vendor
Perusahaan Terbuka memperoleh barang atau jasa yang diperlukan dengan harga yang kompetitif Complied
dan kualitas yang baik. Sedangkan kebijakan peningkatan kemampuan pemasok atau vendor The Bank had Procurement Policies
bermanfaat untuk memastikan bahwa rantai pasokan (supply chain) berjalan dengan efisien dan and Standard Procedures related to
efektif. Kemampuan pemasok atau vendor dalam memasok/memenuhi barang atau jasa yang acceptance and evaluation of suppliers
dibutuhkan perusahaan akan mempengaruhi kualitas output perusahaan. or vendors.
Dengan demikian, pelaksanaan kebijakan-kebijakan tersebut dapat menjamin kontinuitas pasokan,
baik dari segi kuantitas maupun kualitas yang dibutuhkan Perusahaan Terbuka. Adapun cakupan
kebijakan ini meliputi kriteria dalam pemilihan pemasok atau vendor, mekanisme pengadaan yang
transparan, upaya peningkatan kemampuan pemasok atau vendor, dan pemenuhan hak-hak yang
berkaitan dengan pemasok atau vendor.
Perseroan memiliki kebijakan terkait pengadaan barang dan jasa yang berisi tentang seleksi
dan peningkatan kemampuan pemasok atau vendor yang tertuang dalam standar Pedoman
Procurement.
Recommendation 20 :
The Public Company has a policy in place regarding the selection and improvement of suppliers
or vendor ability.
Explanation: The supplier or vendor selection policy is useful to ensure that the Public Company
obtains the necessary goods or services at competitive prices and good quality. Meanwhile, the
policy of increasing the ability of suppliers or vendors helps ensure that the supply chain runs
efficiently and effectively. The suppliers’ or vendors’ ability to supply/provide the goods or services
needed by the Company will affect the quality of the Company’s output.
Thus, implementing these policies can guarantee the continuity of supply, both in terms of quantity
and quality needed by the Public Company. The scope of this policy includes criteria in selecting
suppliers or vendors, transparent procurement mechanisms, attempts to improve the capabilities
of suppliers or vendors, and the fulfillment of rights related to suppliers or vendors.
The Company has policies related to the procurement of goods and services that contain the
selection and improvement of supplier or vendor capabilities as stated in the Procurement
Guidelines standards.
D.1.4. Rekomendasi 21: Terpenuhi (comply)
Perusahaan Terbuka memiliki kebijakan tentang pemenuhan hak-hak kreditur. Pemenuhan hak-hak kreditur di Bank
Penjelasan: Kebijakan tentang pemenuhan hak-hak kreditur digunakan sebagai pedoman dalam Mandiri Taspen tertuang dalam Standar
melakukan pinjaman kepada kreditur. Tujuan dari kebijakan dimaksud adalah untuk menjaga Prosedur Asset & Liability Management
terpenuhinya hak-hak dan menjaga kepercayaan kreditur terhadap Perusahaan Terbuka. Dalam dan Petunjuk Teknis Penerbitan Obligasi.
kebijakan tersebut mencakup pertimbangan dalam melakukan perjanjian, serta tindak lanjut Complied
dalam pemenuhan kewajiban Perusahaan Terbuka kepada kreditur. Fulfillment of creditor rights at Bank
Recommendation 21 : Mandiri Taspen is stated in the Asset
The Public Company has a policy on fulfilling the creditors’ rights. & Liability Management Standard
Explanation : The policy regarding the fulfillment of creditors’ rights is utilized as a guideline Procedures and Technical Instructions for
in making loans to creditors. The policy aims to maintain the fulfillment of rights and maintain Issuing Bonds.
creditors’ trust in the Public Company. The policy includes considerations in making agreements,
as well as follow-up actions in fulfilling the obligations of the Public Company to creditors.
D.1.5. Rekomendasi 22: Terpenuhi (comply)
Perusahaan Terbuka memiliki kebijakan sistem whistleblowing. Bank telah memiliki Kebijakan
Penjelasan: Kebijakan sistem whistleblowing yang telah disusun dengan baik akan memberikan Whistleblowing yang juga diungkapkan
kepastian perlindungan kepada saksi atau pelapor atas suatu indikasi pelanggaran yang dilakukan dalam bagian pengungkapan
karyawan atau manajemen Perusahaan Terbuka. Penerapan kebijakan sistem tersebut akan Whistleblowing dalam Laporan Tahunan
berdampak pada pembentukan budaya tata kelola perusahaan yang baik. Kebijakan sistem ini.
whistleblowing mencakup antara lain jenis pelanggaran yang dapat dilaporkan melalui sistem Complied
whistleblowing, cara pengaduan, perlindungan dan jaminan kerahasiaan pelapor, penanganan The Bank had a Whistleblowing
pengaduan, pihak yang mengelola aduan, dan hasil penanganan dan tindak lanjut pengaduan. Policy which was also disclosed in the
Recommendation 22 : Whistleblowing disclosure section of this
Public Company has a whistleblowing system policy. Annual Report.
Explanation : A well-prepared whistleblowing system policy will provide certainty of protection
to witnesses or whistleblowers for an indication of violations committed by employees or
management of the Public Company. The implementation of these system policies will have an
impact on the formation of good corporate governance culture. The whistleblowing system policy
includes, among others, the types of violations that can be reported through the whistleblowing
system, the way of complaints, protection, and guarantees of the confidentiality of the
whistleblower, the handling of complaints, the party who manages the complaint, and the results
of handling and following up complaints.
PT Bank Mandiri Taspen
687
2024 Annual Report
Page 690
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
D.1.6. Rekomendasi 23: Penjelasan (explain)
Perusahaan Terbuka memiliki kebijakan pemberian insentif jangka panjang kepada Direksi dan Sehubungan dengan Bank Mandiri
karyawan. Taspen merupakan Perusahaan
Penjelasan: Insentif jangka panjang merupakan insentif yang didasarkan atas pencapaian kinerja Perseroan Terbatas yang tertutup, maka
jangka panjang. Rencana insentif jangka panjang mempunyai dasar pemikiran bahwa kinerja Bank Mandiri Taspen belum memiliki
jangka panjang perusahaan tercermin oleh pertumbuhan nilai dari saham atau target-target kebijakan pemberian insentif jangka
jangka panjang perusahaan lainnya. Insentif jangka panjang bermanfaat dalam rangka menjaga panjang kepada Direksi dan Karyawan.
loyalitas dan memberikan motivasi kepada Direksi dan karyawan untuk menigkatkan kinerja atau Explanation (explain)
produktivitasnya yang akan berdampak pada peningkatan kinerja perusahaan dalam jangka Since Bank Mantap was a closed Limited
panjang. Liability Company, Bank Mantap did not
Adanya suatu kebijakan insentif jangka panjang merupakan komitmen nyata Perusahaan Terbuka yet have a policy for providing long-term
untuk mendorong pelaksanaan pemberian insentif jangka panjang kepada Direksi dan Karyawan incentives to Directors and Employees.
dengan syarat, prosedur dan bentuk yang disesuaikan dengan tujuan jangka panjang Perusahaan
Terbuka. Kebijakan dimaksud dapat mencakup antara lain maksud dan tujuan pemberian insentif
jangka panjang, syarat dan prosedur dalam pemberian insentif, dan kondisi dan risiko yang harus
diperhatikan oleh Perusahaan Terbuka dalam pemberian insentif. Kebijakan tersebut juga dapat
tercakup dalam kebijakan remunerasi Perusahaan Terbuka yang ada.
Recommendation 23 :
Public Company has a policy of providing long-term incentives to the Board of Directors and
employees.
Explanation : Long-term incentives are incentives based on the achievement of long-term
performance. The longterm incentive plan assumes that the Company’s longterm performance
is reflected by the growth in value of the stock or other Company’s long-term targets. Long-term
incentives are useful to maintain loyalty and provide motivation to the Board of Directors and
employees to increase their performance or productivity, which will have an impact on improving
the Company’s performance in the long run. The existence of a long-term incentive policy is a real
commitment of the Public Company to encourage the implementation of long-term incentives
to the Board of Directors and Employees with conditions, procedures, and forms adjusted to the
long-term goals of the Public Company. The policy may include, among others, the purpose and
objectives of providing long-term incentives, terms and procedures for providing incentives, and
conditions and risks that the Public Company must consider in providing incentives. The policy can
also be included in the remuneration policy of the existing Public Company.
E. Aspek 5: Keterbukaan Informasi
Aspect 5: Disclosure of Information
E.1. Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Improving the Implementation of the disclosure of information
E.1.1. Rekomendasi 24: Terpenuhi (comply)
Perusahaan Terbuka memanfaatkan penggunaan teknologi informasi secara lebih luas selain Situs Dalam situs web Bank, terdapat
Web sebagai media keterbukaan informasi. segala informasi yang terkait dengan
Penjelasan: Penggunaan teknologi informasi dapat bermanfaat sebagai media keterbukaan Keterbukaan Informasi. Bank telah
informasi. Adapun keterbukaan informasi yang dilakukan tidak hanya keterbukaan informasi yang mengelola Situs Web Perusahaan
telah diatur dalam peraturan perundang-undangan, namun juga informasi lain terkait Perusahaan seoptimal mungkin untuk selalu
Terbuka yang dirasakan bermanfaat untuk diketahui pemegang saham atau investor. Dengan menyediakan informasi yang terbaru
pemanfaatan teknologi informasi secara lebih luas selain Situs Web diharapkan perusahaan dapat dan akurat untuk Publik. Selain Situs
meningkatkan efektivitas penyebaran informasi perusahaan. Meskipun demikian, pemanfaatan web, Bank Mandiri juga memanfaatkan
teknologi informasi yang dilakukan tetap memperhatikan manfaat dan biaya perusahaan. teknologi dan aplikasi media sosial
Recommendation 24 : lainnya seperti SMS Banking, Mobile
The Public Company utilizes information technology more broadly in addition to the Website as a Banking, Instagram, Facebook dan X
medium for disclosing information. untuk media keterbukaan informasi.
Explanation : The use of information technology can be a helpful medium for the disclosure of Explanation (explain)
information. The disclosure of information is conducted not only to disclose information that has
been regulated in laws and regulations but also to disclose other information related to Public On the Bank’s website, there was all
Companies that are considered helpful for the knowledge of shareholders or investors. By using information related to Information
information technology more broadly apart from the Website, it is hoped that the Company Disclosure. The Bank managed the
can extend the effectiveness of disseminating company information. Nevertheless, the use Company’s Website as optimal as
of information technology is carried out while still considering the benefits and costs for the possible to always provide the most
Company. upto- date and accurate information
for the Public. Apart from the website,
Bank Mandiri also utilized technology
and other social media applications
such as SMS Banking, Mobile Banking,
Instagram, Facebook and Twitter for
information disclosure media.
PT Bank Mandiri Taspen
688
Laporan Tahunan 2024
Page 691
Tata Kelola Perusahaan
Corporate Governance
Aspek; Prinsip; Rekomendasi Comply or Explain
No
Aspects; Principles; Recommendations Comply or Explain
E.1.2. Rekomendasi 25: Terpenuhi (comply)
Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik manfaat akhir dalam kepemilikan Bank telah mengungkapkan kepemilikan
saham Perusahaan Terbuka paling sedikit 5% (lima persen), selain pengungkapan pemilik manfaat sahamnya yang mencapai 5% (lima
akhir dalam kepemilikan saham Perusahaan Terbuka melalui pemegang saham utama dan persen) atau lebih, baik pada Bank
pengendali. yang bersangkutan maupun bank dan
Penjelasan: Peraturan perundang-undangan di sektor Pasar Modal yang mengatur mengenai perusahaan lain yang berkedudukan
penyampaian laporan tahunan Perusahaan Terbuka telah mengatur kewajiban pengungkapan di dalam dan di luar negeri, serta
informasi mengenai pemegang saham yang memiliki 5% (lima persen) atau lebih saham hubungan keuangan serta hubungan
Perusahaan Terbuka, serta kewajiban pengungkapan informasi mengenai pemegang saham keluarga dengan anggota Dewan
utama dan pengendali Perusahaan Terbuka baik langsung maupun tidak langsung sampai Komisaris lainnya, anggota Direksi dan/
dengan pemilik manfaat akhir dalam kepemilikan saham tersebut. Dalam Pedoman Tata Kelola atau Pemegang Saham Pengendali Bank.
ini direkomendasikan untuk mengungkapkan pemilik manfaat akhir atas kepemilikan saham Complied
Perusahaan Terbuka paling sedikit 5% (lima persen), selain mengungkapkan pemilik manfaat akhir The Bank has disclosed its share
dari kepemilikan saham oleh pemegang saham utama dan pengendali. ownership of 5% (five percent) or more,
Recommendation 25 : both in the Bank concerned and in other
The Annual Report of the Public Company discloses the ultimate benefit of the Ownership of the banks and companies domiciled at
Public Company of at least 5%, in addition to the disclosure of the ultimate beneficial owner of the home and abroad, as well as financial
share ownership of the Public Company through the main and controlling shareholders. relationships and family relationships
Explanation : Laws and regulations in the Capital Market sector governing the submission of with other members of the Board
Public Company annual reports have regulated the obligation to disclose information regarding of Commissioners, members of the
shareholders who own 5% (five percent) or more of Public Company shares. In addition, the Board of Directors and /or Controlling
obligation to disclose information regarding major and controlling shareholders of Public Shareholders of the Bank
Companies, either directly or indirectly, is up to the last beneficial owner in the ownership of the
shares. In this Governance Guidelines, it is recommended to disclose the ultimate beneficial owner
of share ownership of a Public Company of at least 5% (five percent), in addition to disclosing the
ultimate beneficial owner of share ownership by major and controlling shareholders.
Governance Principles for Banks yang
Diterbitkan oleh Basel Committee In Banking
Supervision
Governance Principles for Banks Published by Basel Committee
on Banking Supervision
Pedoman Tata Kelola mencakup 12 (dua belas) prinsip corporate The Governance Guidelines cover 12 (twelve) principles of
governance. Pedoman Tata Kelola adalah standar praktik terbaik corporate governance. The Governance Guidelines are the best
yang bisa dijadikan acuan dalam penerapan tata kelola perusahaan practice standards that can be used as a reference in implementing
di perbankan. Adapun uraian penerapannya, dapat disampaikan, corporate governance in banks. The description of the application,
sebagai berikut. can be submitted, as follows.
Penjelasan Implementasi di Bank Mandiri Taspen
Prinsip
Explanation Implementation at Bank Mandiri Taspen
Prinsip 1 Tanggung Dewan Komisaris memiliki tanggung jawab yang antara Dalam melaksanakan fungsi pengawasan Dewan Komisaris telah
Jawab Dewan lain: persetujuan dan pengawasan terhadap penerapan membentuk Komite di bawah Dewan Komisaris yaitu Komite Audit,
Komisaris. strategi bisnis, struktur dan mekanisme governance dan Komite Pemantau Risiko dan Komite Remunerasi dan Nominasi
Principle 1 budaya perusahaan yang melakukan kajian dan rekomendasi kepada Dewan Komisaris
Responsibilities The Board of Commissioners has responsibilities which yang selanjutnya menjadi arahan dalam tata kelola perusahaan
of the Board of include: approval and supervision of the implementation of kepada Direksi. Pengawasan terhadap tindak lanjut atas temuan
Commissioners. business strategy, structure and governance mechanisms audit baik intern maupun ekstern dalam rangka penerapan fungsi
and corporate culture. kepatuhan Bank terhadap ketentuan otoritas.
In carrying out its supervisory function, the Board of Commissioners
established a Committee under the Board of Commissioners,
namely the Audit Committee, Risk Monitoring Committee and
Remuneration and Nomination Committee which conducted
reviews and recommendations to the Board of Commissioners
which then became directions in corporate governance to the
Board of Directors. Supervision of follow-up on audit findings both
internally and externally in the context of implementing the Bank’s
compliance function with regulatory authorities.
PT Bank Mandiri Taspen
689
2024 Annual Report
Page 692
Penjelasan Implementasi di Bank Mandiri Taspen
Prinsip
Explanation Implementation at Bank Mandiri Taspen
Prinsip 2 Kualifikasi Anggota Dewan Komisaris harus memiliki kualitas sesuai Anggota Dewan Komisaris telah memiliki kualitas sesuai dengan
dan Komposisi Dewan dengan tugas dan tanggungjawabnya, baik secara tugas dan tanggung jawabnya, baik secara individu maupun
Komisaris. individu maupun secara kolegial. Dewan Komisaris harus secara kolegial. Dewan Komisaris telah memahami perannya dalam
Principle 2 memahami perannya dalam pengawasan dan penerapan pengawasan dan penerapan corporate governance, serta mampu
Qualifications corporate governance, serta mampu melaksanakan melaksanakan pengambilan keputusan secara sehat dan obyektif
and Composition pengambilan keputusan secara sehat dan obyektif. sesuai dengan tata tertib Dewan Komisaris.
of the Board of Members of the Board of Commissioners must have quality Members of the Board of Commissioners had qualities in
Commissioners in accordance with their duties and responsibilities, both accordance with their duties and responsibilities, both individually
individually and collegially. The Board of Commissioners and collegially. The Board of Commissioners understood its role
must understand its role in supervising and implementing in the supervision and implementation of corporate governance,
corporate governance, and being able to carry out sound and was able to carry out healthy and objective decision making in
and objective decision-making. accordance with the rules of the Board of Commissioners.
Prinsip 3 Struktur dan Dewan Komisaris harus menetapkan struktur dan praktik Dewan Komisaris telah menetapkan struktur dan praktek
Mekanisme Dewan governance yang tepat dalam melaksanakan tugasnya dan governance yang tepat dalam melaksanakan tugasnya dan secara
Komisaris. secara periodik melakukan telaah atas efektivitasnya. periodik melakukan telaah atas efektivitasnya.
Principle 3 Structure The Board of Commissioners must establish appropriate The Board of Commissioners established appropriate governance
and Mechanism governance structures and practices in carrying out their structures and practices in carrying out their duties and periodically
of the Board of duties and periodically review their effectiveness. reviews their effectiveness.
Commissioners.
Prinsip 4 Direksi. Di bawah arahan dan pengawasan Dewan Komisaris, Di bawah arahan dan pengawasan Dewan Komisaris melalui Rapat
Principle 4 Directors Direksi mampu mengelola kegiatan Bank sesuai dengan Dewan Komisaris mengundang Direksi, Direksi mampu mengelola
strategi bisnis, selera risiko, kebijakan remunerasi dan kegiatan Bank sesuai dengan strategi bisnis, selera risiko, kebijakan
kebijakan lainnya yang telah disetujui oleh Dewan regulasi dan kebijakan lainnya yang telah disetujui oleh Dewan
Komisaris. Komisaris.
Under the direction and supervision of the Board of Under the direction and supervision of the Board of Commissioners
Commissioners, the Board of Directors is able to manage through the Board of Commissioners meeting inviting the Board of
the Bank’s activities in accordance with the business Directors, the Board of Directors was able to manage the Bank’s
strategy, risk appetite, remuneration policies and activities in accordance with business strategy, risk appetite,
other policies that have been approved by the Board of regulatory policies and other policies that had been approved by
Commissioners the Board of Commissioners.
Prinsip 5 Struktur Dalam suatu kelompok usaha, Dewan Komisaris Dalam rangka penerapan tata kelola terintegrasi, Bank Mandiri
Governance Kelompok perusahaan induk memiliki tanggungjawab menyeluruh Taspen telah menugaskan salah satu Komisaris sebagai anggota
Usaha. terhadap kelompok usaha tersebut dan untuk memastikan Tata Kelola Terintegrasi dengan Entitas Utama PT Bank Mandiri
Principle 5 Business penetapan dan pelaksanaan praktek governance yang (Persero) Tbk. Efektivitas penerapan tata kelola telah dilakukan
Group Governance bersih terkait dengan struktur, bisnis, dan risiko kelompok penilaian sendiri secara berkala (Self assessment) yang menjadi
Structure. usaha dan entitas. Dewan Komisaris dan Direksi harus acuan pengelolaan Bank Mandiri Taspen sebagai suatu kelompok
memahami struktur organisasi kelompok usaha dan risiko usaha dengan perusahaan induk dalam rangka Konglomerasi
yang dihadapi. Keuangan.
Within a business group, the Board of Commissioners In the context of implementing integrated governance, Bank
of the parent company has overall responsibility for the Mandiri Taspen assigned one of the Commissioners as a member
business group and for ensuring the establishment and of Integrated Governance with the Main Entity PT Bank Mandiri
implementation of clean governance practices related to (Persero) Tbk. The effectiveness of the implementation of
the structure, business and risks of business groups and governance was carried out on a regular basis (Self assessment)
entities. The Board of Commissioners and Directors must which was the reference for the management of Bank Mandiri
understand the organizational structure of the business Taspen as a business group with a holding company within the
group and the risks it faces. framework of the Financial Conglomeration.
Prinsip 6 Bank harus memiliki fungsi manajemen risiko yang Penerapan fungsi Manajemen Risiko telah diwujudkan melalui
Fungsi Manajemen berkualitas, independen, memiliki sumber daya yang pembentukan Satuan Kerja Manajemen Risiko (SKMR) yang
Risiko. berkualitas dan memiiki akses dengan Dewan Komisaris. bertugas dalam pengelolaan manajemen risiko yang dihadapi
Principle 6 Risk Banks must have a quality risk management function, be Bank Mandiri Taspen yang memiliki fungsi manajemen risiko yang
Management Function independent, have quality resources and have access to the berkualitas, independen, memiliki sumber daya yang berkualitas
Board of Commissioners. dan memiiki akses dengan Dewan Komisaris.
The implementation of the Risk Management function had been
realized through the establishment of a Risk Management Work
Unit (SKMR) in charge of managing the risk management faced
by Bank Mandiri Taspen which had a quality risk management
function, was independent, had quality resources and had access
to the Board of Commissioners.
Prinsip 7 Identifikasi Risiko harus diidentifikasi, dimonitor dan dikendalikan Dalam pengelolaan Manajemen Risiko Bank Mandiri Taspen
Pemonitoran dan untuk seluruh kegiatan aktivitas Bank. Kualitas dari telah dilakukan identifkasi, pengukuran dan penilaian risiko
Pengendalian Risiko. infrastruktur manajemen risiko dan pengendalian internal secara bankwide dengan menyusun profl risiko secara berkala.
Principle 7 harus mampu mengikuti perubahan profil risiko Bank, Pengukuran dan penilaian risiko telah dapat berjalan dengan baik
Identification of kondisi risiko eksternal dan praktik industri. sesuai Kebijakan Manajemen Risiko yang telah ditetapkan yang
Risk Monitoring and Risks must be identified, monitored and controlled for all disesuaikan dengan tingkat risiko yang dihadapi Bank Mandiri
Control. activities of the Bank. The quality of the risk management Taspen.
and internal control infrastructure must be able to keep In managing Bank Mantap Risk Management, identification,
up with changes in the Bank’s risk profile, external risk measurement and risk assessment had been carried out on a
conditions and industry practices. bankwide basis by compiling a risk profile on a regular basis.
Risk measurement and assessment had been able to run well in
accordance with the established Risk Management Policy adjusted
to the level of risk faced by Bank Mandiri Taspen
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Tata Kelola Perusahaan
Corporate Governance
Penjelasan Implementasi di Bank Mandiri Taspen
Prinsip
Explanation Implementation at Bank Mandiri Taspen
Prinsip 8 Komunikasi Implementasi risk governance yang efektif membutuhkan Implementasi risk governance berjalan efektif dan telah melakukan
Risiko. komunikasi risiko yang akurat dalam lingkungan Bank baik komunikasi risiko yang akurat dalam lingkungan Bank baik antar
Principle 8 Risk antar organisasi maupun melalui pelaporan kepada Dewan organisasi maupun melalui pelaporan kepada Dewan Komisaris
Communication Komisaris dan Direksi. dan Direksi. Dalam penetapan risiko yang dapat diterima Bank,
Effective implementation of risk governance requires dilakukan melalui mekanisme pengambilan keputusan di Komite
accurate risk communication within the Bank both Manajemen Risiko yang beranggotakan Direksi dan pejabat yang
between organizations and through reporting to the Board membawahkan Unit Risk Management. Implementasi pengelolaan
of Commissioners and Directors. risiko dilakukan melalui beberapa keputusan antara lain; kajian top
ten risk kredit dan operasional, pembahasan RTTA, pembobotan
profl risiko .
The implementation of risk governance was effective and carried
out accurate risk communication within the Bank, both between
organizations and through reporting to the Board of Commissioners
and Directors. In determining the risk that was acceptable to the
Bank, it was carried out through a decision-making mechanism
in the Risk Management Committee consisting of the Board of
Directors and officials in charge of the Risk Management Unit.
Implementation of risk management was carried out through
several decisions, including; top ten credit and operational risk
studies, RTTA discussion, risk profile weighting.
Prinsip 9 Kepatuhan. Dewan Komisaris bertanggungjawab dalam mengawasi Dewan Komisaris telah melakukan tanggung jawab dalam
Principle 9 Compliance manajemen terkait dengan risiko kepatuhan Bank. Dewan mengawasi manajemen terkait dengan risiko kepatuhan Bank.
Komisaris harus menetapkan fungsi kepatuhan dan Dewan Komisaris menetapkan fungsi kepatuhan dan memberikan
memberikan persetujuan terhadap kebijakan dan proses persetujuan terhadap kebijakan dan proses identifkasi, penilaian,
identifikasi, penilaian, pemonitoran dan pelaporan, dan pemonitoran dan pelaporan, dan pemberian nasihat risiko
pemberian nasihat kepada risiko kepatuhan. kepatuhan. Dalam penerapan fungsi kepatuhan, Bank telah
The Board of Commissioners is responsible for overseeing menunjuk salah satu Direktur yang membawahkan fungsi kepatuhan
management related to the Bank’s compliance risk. The untuk memastikan terselenggaranya penerapan kepatuhan dalam
Board of Commissioners must establish a compliance setiap aktivitas operasional Bank. Dalam pelaksanaan penerapan
function and provide approval for policies and processes kepatuhan telah dibentuk Satuan Kerja Kepatuhan dengan
for identifying, assessing, monitoring and reporting, and menyusun kebijakan dan prosedur dalam rangka memastikan risiko
providing advice on compliance risks. kepatuhan dapat diminimalkan yang mengacu pada Kebijakan
kepatuhan yang telah disetujui Dewan Komisaris.
The Board of Commissioners carried out the responsibility in
supervising management related to the Bank’s compliance risk.
The Board of Commissioners established the compliance function
and approves policies and processes for identification, assessment,
monitoring and reporting, and providing compliance risk advice.
In implementing the compliance function, the Bank appointed
a Director in charge of the compliance function to ensure the
implementation of compliance in every operational activity of the
Bank. In the implementation of compliance implementation, a
Compliance Work Unit was established by formulating policies and
procedures in order to ensure compliance risk can be minimized
which referred to the compliance policy that had been approved by
the Board of Commissioners.
Prinsip 10 Audit Fungsi audit internal harus melaporkan kegiatan Fungsi audit internal melaporkan kegiatan independen assurance
Internal. independen assurance kepada Dewan Komisaris dan kepada Dewan Komisaris dan mendukung Dewan Komisaris dan
Principle 10 Internal harus mendukung Dewan Komisaris dan Direksi dalam Direksi dalam mendorong penerapan proses governance yang
Auditing. mendorong penerapan proses governance yang efektif efektif serta kesehatan Bank dalam jangka panjang. Audit internal
serta kesehatan Bank dalam jangka panjang. yang telah dibentuk Bank telah dapat menjalankan fungsi secara
The internal audit function must report independent independen untuk menjamin kelancaran audit serta wewenang
assurance activities to the Board of Commissioners and dalam memantau tindak lanjut atas hasil audit. Untuk mendukung
must support the Board of Commissioners and Directors penerapan tata kelola secara efektif SKAI dapat berkomunikasi
in encouraging the implementation of an effective langsung dengan Dewan Komisaris dan Direktur Utama. Dalam
governance process and the long term health of the Bank pelaksanaan fungsi audit, SKAI telah menyusun Annual Strategic
Support Plan (ASSP) dan Annual Audit Plan (AAP).
The internal audit function reported independent assurance
activities to the Board of Commissioners and supported the Board
of Commissioners and the Board of Directors in encouraging the
implementation of effective governance processes and the long
term health of the Bank. The internal audit established by the Bank
had been able to carry out its functions independently to ensure
the smooth running of the audit as well as the authority to monitor
the follow-up on the audit results. To support the implementation
of effective governance, SKAI could communicate directly with the
Board of Commissioners and the President Director. In carrying out
the audit function, SKAI prepared an Annual Strategic Support Plan
(ASSP) and an Annual Audit Plan (AAP).
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Penjelasan Implementasi di Bank Mandiri Taspen
Prinsip
Explanation Implementation at Bank Mandiri Taspen
Prinsip 11 Kompensasi. Struktur remunerasi Bank harus mendukung penerapan Bank dalam menerapkan tata kelola pemberian remunerasi
Principle 11 corporate governance dan risk management. telah mengacu pada POJK No.45/ POJK.03/2015 dan SEOJK
Compensation. The Bank’s remuneration structure must support the No. 40/SEOJK.03/2016 tanggal 26 September 2016 dan dalam
implementation of corporate governance and risk penerapannya telah dituangkan dalam Kebijakan Remunerasi Bank
management yang telah mendapatkan persetujuan Dewan Komisaris.
Banks in implementing the governance of remuneration referred
to POJK No.45/ POJK.03/2015 and SEOJK No. 40/SEOJK.03/2016
dated September 26, 2016 and in its implementation it had been
stated in the Bank’s Remuneration Policy approved by the Board of
Commissioners.
Prinsip 12 Penerapan governance dari Bank harus dilaksanakan Penerapan governance dari Bank dilaksanakan secara transparan
Pengungkapan dan secara transparan kepada Pemegang Saham, Depositor, kepada Pemegang Saham, Depositor, Stakeholder relevan lainnya
Transparansi. Stakeholder relevan lainnya dan Partisipan Pasar. dan Partisipan Pasar. Bank telah mengungkapkan informasi secara
Principle 12 Disclosure The implementation of governance from the Bank must transparan terhadap kondisi Bank baik kondisi keuangan maupun
and Transparency. be carried out in a transparent manner to Shareholders, non keuangan kepada pemangku kepentingan. Pengungkapan
Depositors, other relevant Stakeholders and Market transparansi kondisi Bank dilakukan melalui pengungkapan Laporan
Participants. keuangan antara lain, Laporan triwulanan, Laporan penerapan tata
kelola, SBDK yang mengacu pada ketentuan Regulator.
The implementation of governance from the Bank was carried
out transparently to Shareholders, Depositors, other relevant
Stakeholders and Market Participants. The Bank disclosed
information transparently on the condition of the Bank, both
financial and non-financial conditions to stakeholders. Disclosure
of the transparency of the Bank’s condition was carried out through
the disclosure of financial statements through quarterly reports,
reports on the implementation of governance, prime lending rates
that referred to the provisions of the regulator.
Good Corporate Governance Assessment
GOOD CORPORATE GOVERNANCE ASSESSMENT
Sebagai salah satu upaya dalam mengukur atau memetakan As one of the e orts in measuring or mapping the condition of
kondisi perusahaan dalam penerapan GCG adalah melalui GCG the company in the implementation of GCG is through GCG
Assessment. Langkah ini dilakukan untuk memastikan level Assessment. This step is taken to ensure the level of GCG
penerapan GCG dan untuk mengidentifikasi langkah-langkah yang implementation and to identify appropriate measures to prepare
tepat guna mempersiapkan infrastruktur dan struktur perusahaan the infrastructure and corporate structure that is conducive
yang kondusif bagi penerapan GCG secara efektif. Dengan kata to the effective implementation of GCG. In other words, GCG
lain, GCG assessment dibutuhkan untuk mengidentifikasi aspek- assessment is needed to identify the aspects that need attention
aspek yang perlu mendapatkan perhatian terlebih dahulu, dan first, and the steps that can be taken to make it happen.
langkah-langkah yang dapat diambil untuk mewujudkannya.
Dalam rangka evaluasi penerapan GCG, Bank Mandiri Taspen In order to evaluate the implementation of GCG, Bank Mandiri
melaksanakan GCG Assessment yang dilaksanakan secara periodik Taspen implement GCG Assessment which is carried out
dan konsisten setiap tahun yang terdiri dari Self assessment sesuai periodically and consistently every year consisting of Self-
dengan ketentuan POJK dan melalui Third Party Assessment, Assessment in accordance with POJK provisions and through Third
sebagai berikut. Party Assessment, as follows.
Self Assessment Sesuai Ketentuan Self Assessment According to the Terms
Otoritas Jasa Keuangan (OJK) of Authority Financial Authority (OJK)
Kriteria Penilaian Criteria for Assessment
Kriteria yang digunakan dalam melakukan self assessment adalah The criteria used in conducting the self-assessment is OJK
Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 Circular Letter No. 13/ SEOJK.03/2017 on the implementation of
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Tata Kelola Perusahaan
Corporate Governance
tentang Penerapan tata kelola bagi Bank Umum. Penilaian sendiri governance for commercial banks. This self-assessment is intended
ini dimaksudkan untuk memetakan kekuatan (strenght) dan to map the strength and weakness of GCG implementation at
kelemahan (weakness) pelaksanaan GCG di Bank Mandiri Taspen Bank Mandiri in terms of three aspects:
yang ditinjau dari tiga aspek yaitu:
1. Governance Structure 1. Governance Structure
Penilaian governance structure bertujuan untuk menilai The governance structure assessment aims to assess the
kecukupan struktur dan infrastruktur tata kelola Perseroan agar adequacy of the Company’s governance structure and
proses pelaksanaan prinsip GCG menghasilkan outcome yang infrastructure so that the GCG implementation process will
sesuai dengan harapan stakeholders Perseroan. Yang termasuk result in an outcome that is in line with the expectations of the
dalam struktur tata kelola Perseroan adalah Komisaris, Direksi, Company’s stakeholders. Included in the Company’s governance
Komite dan satuan kerja pada Perseroan. Adapun yang structure are the Commissioners, DirectorsCommittees and
termasuk infrastruktur tata kelola Perseroan antara lain adalah work units of the Company. Those that include the Company’s
kebijakan dan prosedur, sistem informasi manajemen serta governance infrastructure include policies and procedures,
tugas pokok dan fungsi masing-masing struktur organisasi. management information systems and the main tasks and
functions of each organizational structure.
2. Governance Process 2. Governance Process
Penilaian governance process bertujuan untuk menilai The governance process assessment aims to assess the
efektivitas proses pelaksanaan prinsip GCG yang didukung effectiveness of the GCG implementation process supported
oleh kecukupan struktur dan infrastruktur tata kelola by the adequacy of the Company’s governance structure
Perseroan sehingga menghasilkan outcome yang sesuai and infrastructure to produce outcomes that meet the
dengan harapan stakeholders. expectations of stakeholders.
3. Governance Outcome 3. Governance Outcome
Penilaian governance outcome bertujuan untuk menilai he governance outcome assessment aims to assess the quality
kualitas outcome yang memenuhi harapan stakeholders of outcomes that meet the expectations of stakeholders as
yang merupakan hasil proses pelaksanaan prinsip GCG yang a result of the GCG implementation process supported by
didukung oleh kecukupan struktur dan infrastruktur tata the adequacy of the Company’s governance structure and
kelola Perseroan. Yang termasuk dalam outcome mencakup infrastructure. Included in the outcome include qualitative
aspek kualitatif dan aspek kuantitatif, antara lain yaitu: aspects and quantitative aspects, among others are:
a. Kecukupan transparansi laporan. a. Adequacy of report transparency.
b. Kepatuhan terhadap peraturan perundang-undangan. b. Compliance with laws and regulations.
c. Perlindungan konsumen. c. Consumer protection.
d. Objektivitas dalam melakukan assessment/audit. d. Objectivity in conducting assessment/audit
e. Kinerja bank seperti rentabilitas, efisiensi, dan permodalan. e. Bank performance such as profitability, efficiency, and
capital.
f. Peningkatan/penurunan kepatuhan terhadap ketentuan f. Increase/decrease of compliance with prevailing
yang berlaku dan penyelesaian permasalahan yang regulations and settlement of problems faced by banks
dihadapi bank seperti fraud, pelanggaran Batas such as fraud, violation of Legal Lending Limit (BMPK),
Maksimum Pemberian Kredit (BMPK), pelanggaran violation of provisions related to bank statements to
ketentuan terkait laporan bank kepada regulator. regulators.
Self assessment meliputi 11 (sebelas) faktor penilaian pelaksanaan Self-assessment includes 11 (eleven) assessment factors of GCG
GCG yang meliputi: implementation which include:
1. Pelaksanaan tugas dan tanggung jawab Dewan Komisaris. 1. Implementation of duties and responsibilities of the Board of
Commissioners
2. Pelaksanaan tugas dan tanggung jawab Direksi. 2. Implementation of duties and responsibilities of the Board of
Directors
3. Kelengkapan dan pelaksanaan tugas Komite. 3. Completeness and execution of the Committee’s duties
4. Penanganan benturan kepentingan. 4. Handling of conflict of interest
5. Penerapan fungsi kepatuhan. 5. Implementation of compliance function
6. Penerapan fungsi audit internal. 6. Implement internal audit function
7. Penerapan fungsi audit eksternal. 7. Implementation of external audit function
8. Penerapan manajemen risiko termasuk sistem pengendalian 8. Implementation of risk management including internal control
internal. system l
9. Penyediaan dana kepada pihak terkait (related party) dan 9. Provision of funds to related parties (related party) and the
penyediaan dana besar (large exposure). provision of large funds (large exposure)
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10. Transparansi kondisi keuangan dan non keuangan Bank, 10. Transparency of Bank’s financial and nonfinancial condition,
laporan pelaksanaan Good Corporate Governance dan Good Corporate Governance implementation report and
pelaporan internal. internal reporting
11. Rencana Strategis Bank. 11. Bank’s Strategic Plan.
Pihak yang Melakukan Assessment Parties that Conduct Assessment
Proses penilaian self assessment tata kelola Bank Mandiri Taspen The self-assessment process of Bank Mandiri Taspen governance
melibatkan seluruh Dewan Komisaris, Direksi dan unit kerja yang involves all BoC, BoD and work units related to the governance
terkait dengan faktor penilaian tata kelola dimaksud. evaluation factor.
Skor Penilaian Assessment Score
Peringkat Semester
Faktor Penilaian Tata Kelola Semester Ranking
No
Governance Assessment Factors
I II
Pelaksanaan tugas dan tanggung jawab Dewan Komisaris
1 2 2
Implementation of duties and responsibilities of the Board of Commissioners
Pelaksanaan tugas dan tanggung jawab Direksi
2 2 2
Implementation of duties and responsibilities of the Board of Directors
Kelengkapan dan pelaksanaan tugas Komite
3 2 2
Completeness and implementation of Committee duties
Penanganan benturan kepentingan
4 1 1
Handling of conflicts of interest
Penerapan fungsi Kepatuhan Bank
5 2 2
Implementation of the Bank's Compliance function
Penerapan fungsi Audit Internal
6 2 2
Implementation of the Internal Audit function
Penerapan fungsi Audit Eksternal
7 1 1
Implementation of the External Audit function
Penerapan fungsi Manajemen Risiko termasuk sistem pengendalian intern
8 2 2
Implementation of the Risk Management function including the internal control system
Penyediaan dana kepada pihak terkait (related party) dan penyediaan dana besar (large exposure).
9 2 2
Provision of funds to related parties and provision of large exposure funds.
Transparansi konisi keuangan dan non keuangan Bank, laporan pelaksanaan Tata Kelola dan laporan internal
10 Transparency of the Bank's financial and non-financial conditions, reports on the implementation of 2 2
Governance and internal reports
Rencana strategis Bank
11 2 2
Bank's strategic plan
Peringkat Komposit
2 2
Composite Rating
Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results of Governance Implementation
Peringkat
Definisi Peringkat Definition of Rank
Ranking
Mencerminkan manajemen Bank telah melakukan Reflects that the Bank’s management has implemented
penerapan Tata Kelola yang secara umum baik. Hal ini Governance that is generally good. This is reflected in
tercermin dari pemenuhan yang sangat memadai atas prinsip the very adequate fulfillment of Governance principles.
Individual
2 Tata Kelola. Dalam hal terdapat kelemahan penerapan In the event of weaknesses in the implementation of
Individual
prinsip Tata Kelola, secara umum kelemahan tersebut Governance principles, generally these weaknesses are not
tidak signifikan dan dapat segera dilakukan perbaikan oleh significant and can be immediately corrected by the Bank’s
manajemen Bank. management.
Konsolidasi
- -
Consolidation
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Tata Kelola Perusahaan
Corporate Governance
Analisis
Analysis
Secara umum penerapan Tata Kelola Bank telah berjalan dengan baik, In general, the Bank’s governance implementation has been running well.
manajemen Bank telah melaksanakan prinsip-prinsip tata kelola dan telah The Bank’s management has applied the principles of governance and
mempersiapkan struktur tata kelola yang mendukung seperti struktur established a supporting governance structure, such as an organizational
organisasi, sumber daya manusia yang kompeten dan kebijakan serta structure, competent human resources, and policies and procedures
prosedur pendukung pelaksanaan aktivitas bank. Selain itu manajemen that support banking activities. Additionally, the Bank’s management
Bank dari waktu ke waktu juga melakukan upaya-upaya penyempurnaan continues to improve governance practices in line with the Bank’s
agar pelaksanaan tata kelola dapat sejalan dengan perkembangan bisnis business development. Improvements are made by considering input
Bank. Perbaikan dilakukan dengan memperhatikan masukan dari Dewan from the Board of Commissioners based on the results of monitoring/
Komisaris Bank berdasarkan hasil pemantauan/review/rekomendasi dari review/recommendations from the committees supporting the duties
Komite yang mendukung tugas dan tanggung jawab Dewan Komisaris. Pada and responsibilities of the Board of Commissioners. During the reporting
periode pelaporan tidak terdapat pelanggaran prinsip kehati-hatian dalam period, there were no violations of prudential principles, such as in
pemenuhan antara lain CAR, Modal Inti, GWM, dan NPL serta tidak terjadi meeting the CAR, Core Capital, GWM, and NPL nor any breaches and/or
pelampauan dan/atau pelanggaran BMPK. Komitmen bank terkait dengan violations of BMPK. The Bank has also followed up on the commitments
hasil pemeriksaan Otoritas Jasa Keuangan (OJK) telah ditindaklanjuti sesuai resulting from the Financial Services Authority (OJK) audit findings in
dengan target waktu yang disepakati. accordance with the agreed timelines.
Rekomendasi dan Tindaklanjutnya Recommendations and Follow-Up
A. Governance Structure A. Governance Structure
• Faktor-faktor Positif aspek governance structure dapat ·• Positive Factors in the Governance Structure:
disampaikan:
- Secara struktur tata kelola, Bank Mandiri Taspen -Structurally, Bank Mandiri Taspen has established
telah memiliki struktur organisasi yang lengkap sesuai a complete organizational structure in accordance
dengan penerapan tata kelola bagi Bank Umum with governance requirements for commercial
seperti Dewan Komisaris, Direksi, Komite-Komite banks. This includes the Board of Commissioners,
dibawah Dewan Komisaris dan Komite dibawah Board of Directors, committees under the Board of
Direksi serta satuan-satuan kerja dibawah Direksi Commissioners and the Board of Directors, as well as
seperti Satuan Kerja Audit Intern, Risk Manajemen working units under the Board of Directors, such as
dan Satuan Kerja Kepatuhan untuk pemenuhan the Internal Audit Unit, Risk Management Unit, and
kecukupan pelaksanaan prinsip-prinsip tata kelola. Compliance Unit to ensure adequate implementation
of governance principles.
- Mayoritas Direksi dan Dewan Komisaris telah lulus - The majority of the Board of Directors and Board of
FnP tanpa catatan dari OJK. Commissioners have passed the FnP without notes
from the OJK
- Komposisi Direksi dan Dewan Komisaris Bank - The composition of the Board of Directors and Board
Mandiri Taspen telah memenuhi ketentuan dimana of Commissioners complies with regulations, where
jumlah anggota Direksi lebih dari 3 (tiga) orang the number of Directors exceeds 3 (three) and is
dan melampaui jumlah anggota Dewan Komisaris. greater than the number of Commissioners. Based on
Berdasarkan Akta Keputusan Sirkuler No. 17 Tanggal Circular Resolution Deed No. 17 dated 27 June 2024,
27 Juni 2024, Jumlah Direksi 5 (lima) orang dan the Board of Directors consists of 5 (five) members
Dewan Komisaris 4 (empat) orang and the Board of Commissioners consists of 4 (four)
members.
• Faktor Negatif aspek governance Structure dapat ·• Negative Factors in the Governance Structure:
disampaikan:
- Dimana struktur dan infrastruktur Tata Kelola Bank - Although the Bank has established a complete
telah tersedia lengkap sesuai dengan ketentuan governance structure and infrastructure in accordance
yang berlaku, namun demikian Bank terus berupaya with applicable regulations, it continues to improve
menyempurnakan struktur dan infrastruktur dengan and adjust to business developments and regulatory
selalu menyesuaikan perkembangan/kondisi bisnis requirements.
dan regulasi yang berlaku.
- Masih terdapat 1 (satu) Komisaris yang belum lulus Fit - There remains 1 (one) Commissioner who has not yet
and Proper Test. passed the Fit and Proper Test.
- Jumlah komposisi komisaris independen kurang dari - The proportion of independent commissioners is less
50% (lima puluh persen) dari jumlah anggota Dewan than 50% of the total number of Commissioners.
Komisaris.
- Terdapat 1 komisaris independen yang merangkap - There is 1 (one) independent commissioner concurrently
jabatan sebagai ketua komite lebih dari 1 (satu) Komite serving as chair of more than one committee, and 1
dan terdapat 1(satu) ketua komite yang vacant. (one) committee chair position is currently vacant.
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Tindaklanjut Follow-Up
1. Komposisi Dekom Bank Mandiri Taspen yang efektif 1. The effective composition of the Board of Commissioners
saat ini yaitu 2 orang Komisaris non Independen dan 1 of Bank Mandiri Taspen currently consists of 2 non-
orang Komisaris Independen hal mana belum memenuhi independent commissioners and 1 independent
ketentuan minimal 50% Komisaris Independen commissioner, which does not yet meet the minimum
requirement of 50% independent commissioners.
2. Dengan kondisi di atas, pengajuan permohonan Fnp 2. Due to the above condition, the submission of the FnP
Bpk. Suhajar Diantoro ke OJK belum dapat dilakukan Test application for Mr. Suhajar Diantoro to the OJK
menunggu terpenuhinya komposisi Komisaris Independen cannot proceed until the minimum 50% composition of
minimal 50% independent commissioners is fulfilled.
3. The fulfillment of commissioner positions is currently
3. Pemenuhan Komisaris sampai saat ini menunggu awaiting recommendation/nomination proposals from
rekomendasi/usulan nominasi dari Pemegang Saham shareholders
B. Governance Process B. Governance Process
• Faktor-faktor Positif aspek governance process, antara lain: ·• Positive factors in the governance process aspects include:
- Efektifitas proses implementasi Tata Kelola secara - The effectiveness of the Governance implementation
umum telah dilaksanakan dengan baik yang tercermin process in general has been carried out well which is
dalam pemenuhan kewajiban Bank kepada seluruh reflected in the fulfillment of the Bank’s obligations
stakeholder selain itu proses pengambilan keputusan to all stakeholders besides that the process of
baik bisnis dan non bisnis telah dilaksanakan dengan making decisions both business and non-business
berpedoman kepada prinsip Tata Kelola sehingga has been carried out by referring to the principles
dapat meningkatkan efisiensi dan pencapaian target- of Governance so as to increase efficiency and
target perusahaan. achievement of company targets.
• Faktor Negatif aspek governance process, antara lain: ·• Negative factors in the governance process aspects
- Secara keseluruhan pelaksanaan masih terdapat hal- include:
hal yang memerlukan perbaikan khususnya dalam - Overall, there are still things that require improvement
penerapan Sistem Pengendalian Internal yang belum in the implementation, especially in the implementation
berjalan optimal sehingga menimbulkan kasus fraud of the Internal Control System which has not been
namun kasus fraud tersebut tidak menimbulkan running optimally, resulting in fraud cases, but these
kerugian signifikan fraud cases do not cause significant losses.
Tindak Lanjut Follow-up
Meningkatkan peran three lines of defence, melakukan Increasing the role of the three lines of defense, conducting
sosialisasi terkait SMAP dan Strategi Anti Fraud serta outreach regarding SMAP and Anti-Fraud Strategy as well as
melakukan review pengkinian atas pedoman internal saat ini conducting an updated review of current internal guidelines
sesuai dengan ketentuan dan kebutuhan Bank. in accordance with the Bank’s provisions and needs.
. C. Governance Outcome . C. Governance Outcome
• Faktor-faktor positif aspek governance outcome, antara ·• Positive factors in the governance outcome aspect
lain: include::
- Kinerja Bank telah menunjukkan pertumbuhan business - The Bank’s performance has shown business growth
secara year on year (YoY) di banding dengan periode year on year (YoY) compared to the same period.
yang sama. Komitmen Bank untuk mematuhi ketentuan The Bank’s commitment to comply with applicable
yang berlaku serta merespon secara cepat atas temuan provisions and respond quickly to internal and
audit intern maupun ekstern dan pemeriksaan OJK. external audit findings and OJK inspections.
- Bank memperoleh predikat “Most Trusted” pada - The Bank received the “Most Trusted” predicate in
pelaksanaan CGPI dengan skor mencapai 90.56, the CGPI (Corporate Governance Perception Index)
meningkat dari periode sebelumnya 90.06. Pelaksanaan implementation, with a score of 90.56, an increase from
CGPI 2023/2024 dengan Tema “Membangun the previous period’s score of 90.06. The 2023/2024
Kematangan Perusahaan dalam Kerangka GCG” CGPI was conducted under the theme “Building
Corporate Maturity within the GCG Framework.”
• Faktor negatif aspek governance outcome, antara lain: ·• Negative factors in governance outcome aspects include:
Selama tahun 2024 terdapat pengenaan sanksi berupa During 2024, there were sanctions imposed in the form
teguran dan denda administrasi oleh regulator sehingga of warnings and administrative fines by regulators,
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Tata Kelola Perusahaan
Corporate Governance
menunjukkan masih diperlukannya peningkatan risk thus indicating the need to increase risk awareness and
awareness dan peningkatan implementasi sistem improve the implementation of an effective internal
pengendalian internal yang efektif pada segenap lini control system in all business and operational lines.
bisnis dan operasional.
Tindak Lanjut Follow-up
Peningkatan kualitas pengawasan supervisi terus dilakukan Improving the quality of supervision continues to be carried
melalui: out through:
1. Training terkait operasional. 1. Training related to operations.
2. Pengembangan sistem guna meminimalisasi human error 2. System development to minimize human error in carrying
dalam pelaksanaan tugas. out tasks.
Assessment GCG Berdasarkan CGPI GCG Assessment Based on CGPI
Selain melaksanakan Self assessment, Bank Mandiri Taspen juga In addition to implementing Self Assessment, Bank Mandiri
secara konsisten telah melaksanakan Third Party Assessment Taspen has also consistently implemented Third Party Assessment
yang dimaksudkan untuk mendapatkan second opinion terhadap which is intended to get a second opinion on the quality of
kualitas implementasi GCG dalam rangka perbaikan kualitas GCG implementation in order to improve the quality of GCG
implementasi GCG secara berkelanjutan. Third Party Assessment implementation on an ongoing basis. Third Party Assessment is
dilaksanakan melalui program Corporate Governance Perception carried out through the Corporate Governance Perception Index
Index (CGPI) yang diadakan oleh The Indonesian Institute of (CGPI) program held by The Indonesian Institute of Corporate
Corporate Governance (IICG). CGPI diikuti oleh perusahaan publik Governance (IICG). CGPI is followed by public companies (issuers),
(emiten), BUMN, perbankan dan perusahaan swasta lainnya. SOEs, banks and other private companies.
Kriteria Penilaian Criteria of Assessment
Aspek dan Indikator penilaian dalam CGPI adalah sebagai berikut: The assessment aspects and indicators in the CGPI are as follows:
1. Struktur Governansi (Governance Structure) 1. Governance Structure
Aspek struktur governansi merupakan penilaian terhadap The governance structure aspect is an assessment of the adequacy
kecukupan struktur dan infrastruktur perusahaan dalam of the company’s structure and infrastructure in managing
mengelola perubahan model bisnis yang menciptakan nilai bagi changes in business models that create value for stakeholders
para pemangku kepentingan sesuai dengan prinsip governansi. in accordance with the principles of governance. Assessment
Indikator penilaian dari aspek struktur governansi meliputi: indicators from the aspects of the governance structure include:
a. Pemegang Saham a. Shareholders
b. Dewan Komisaris b. Board of Commissioners
c. Direksi c. Directors
d. Penanggung jawab manajemen fungsional d. Responsible for functional management
2. Proses Governansi (Governance Process) 2. Governance Process
Aspek proses governansi merupakan penilaian terhadap The governance process aspect is an assessment of the
efektivitas sistem dan mekanisme dalam mengelola effectiveness of systems and mechanisms in managing
perubahan model bisnis yang menciptakan nilai bagi para changes in business models that create value for stakeholders
pemangku kepentingan sesuai dengan prinsip governansi. in accordance with the principles of governance. Assessment
Indikator penilaian dari aspek proses governansi meliputi: indicators from aspects of the governance process include:
a. Governansi pemenuhan hak Pemegang Saham dan RUPS a. The governance of the fulfillment of the rights of
Shareholders and the GMS
b. Governansi Dewan Komisaris dan Direksi b. Government of the Board of Commissioners and Directors
c. Governansi korporasi c. Corporate governance
d. Governansi pengungkapan dan keterbukaan informasi d. Governance disclosure and information disclosure
e. Governansi pengawasan internal dan eksternal e. Governance internal and external controls
f. Governansi pengelolaan risiko dan kepatuhan f. Governance of risk management and compliance
g. Governansi modal insani (human capital) g. Human capital governance (human capital)
h. Governansi tanggung jawab sosial dan lingkungan h. Social and environmental responsibility governance
i. Governansi pengadaan barang/jasa i. Government procurement of goods/services
j. Governansi teknologi informasi j. Information technology governance
k. Governansi perencanaan stratejik k. Strategic planning governance
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l. Governansi inovasi bisnis l. Administration of business innovation
2. Hasil Governansi (Governance Outcome) 3. Governance Outcome
Aspek hasil governansi merupakan penilaian terhadap kualitas The governance outcome aspect is an assessment of the
luaran, hasil, dampak dan manfaat dari mengelola perubahan quality of outputs, results, impacts and benefits of managing
model bisnis yang menciptakan nilai bagi para pemangku changes in business models that create value for stakeholders
kepentingan sesuai dengan prinsip governansi. Indikator in accordance with the principles of governance. Assessment
penilaian dari aspek hasil governansi meliputi: indicators from the aspect of governance results include:
a. Kinerja Keuangan a. Financial performance
b. Kinerja Non Keuangan b. Non Financial Performance
Pihak yang Melakukan Assessment Parties Who Carry Out Assessments
Pihak yang melakukan penilaian CGPI yaitu The Indonesian The party who conducts CGPI’s assessment is the Indonesian
Institute of Corporate Governance (IICG). Institute of Corporate Governance (IICG).
Skor Penilaian Assessment Score
90,56
90,06
89,06
88,87
87,44
85,8
2019 2020 2021 2022 2023 2024
Penguatan Platform Membangun Membangun Membangun Membangun PMembangun
Bisnis Dalam Keunggulan Bersaing Ketahanan Ketangguhan Ketangkasan Kematangan
Kerangka GCG Dalam Kerangka GCG Perusahaan Dalam Perusahaan Dalam Perusahaan Dalam Perusahaan Dalam
Strengthening Building Competitive Rangka GCG Kerangka GCG Kerangka GCG Kerangka GCG
Business Platforms Advantage within Building Company Building Company Building Company Building Corporate
within the GCG the GCG Framework Resilience in the Resilience within the Agility within the Maturity Within the
Framework Context of GCG GCG Framework GCG Framework GCG Framework
Hasil penilaian CGPI 2023/2024 dengan tema “Membangun The results of the 2023/2024 CGPI (Corporate Governance
Kematangan Perusahaan dalam Kerangka GCG” di PT Bank Perception Index) assessment, themed “Building Corporate
Mandiri Taspen menunjukkan skor 90,56. Hasil pemeringkatan Maturity within the Framework of Good Corporate Governance
berdasarkan skor tersebut, PT Bank Mandiri Taspen berada dalam (GCG),” show that PT Bank Mandiri Taspen achieved a score of
kategori predikat “Sangat Tepercaya”. 90,56. Based on this score, PT Bank Mandiri Taspen was ranked in
the “Highly Trusted” category.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi dan Tindaklanjutnya Recommendations and Follow-Up
Keterangan
No Tanggapan Response
Explanation
Aspek Struktur Tata Kelola (Governance Structure) / Governance Structure Aspect
1 Bank Mandiri Taspen perlu melakukan 1. Proses Penyesuaian dan penyempurnaan 1. The process of updating and refining Bank
pemutakhiran kebijakan dan Kebijakan Bank Mandiri Taspen telah senantiasa Mandiri Taspen’s policies is continuously carried
strategi Perusahaan secara berkala dilakukan dengan memperhatikan aspek out by taking into account prevailing regulatory
melalui analisis berbasis risiko yang ketentuan Regulator yang berlaku, Strategi Bank requirements, the Bank’s strategy, and business
komprehensif berkaitan dengan dan juga kebutuhan bisnis. needs.
dinamika lingkungan bisnis dan 2. Strategi Bank Mandiri Taspen disusun dengan 2. The Bank’s strategy is developed
industri agar dapat mengoptimalkan komprehensif dan mempertimbangkan faktor comprehensively, considering both internal
potensi perusahaan. internal, eksternal (macroeconomics dan banking and external factors (macroeconomic and
Bank Mandiri Taspen needs to industry outlook). Selain itu dalam penyusunan banking industry outlook). Additionally, the
regularly update its corporate policies strategi Bank juga senantiasa berpedoman pada strategy formulation is consistently aligned with
and strategies through comprehensive ketentuan regulator yang berlaku, prinsip kehati- applicable regulatory requirements, prudential
risk-based analysis, considering the hatian, manajemen risiko dna azas perbankan principles, risk management, and sound banking
dynamics of the business environment yang sehat practices.
and industry in order to optimize the
company’s potential.
2 Bank Mandiri Taspen perlu Dalam struktur keanggotaan Direksi telah The composition of the Board of Directors has
mempertimbangkan dan merespon mempertimbangkan keberagaman gender, yang considered gender diversity, currently including one
keberagaman gender di dalam saat ini telah terdapat seorang anggota Direksi female Board Member, Mrs. Resi Lora, appointed
struktur keanggotaan Direksi. Perempuan atas nama Ibu resi Lora yang diangkat during the Annual General Meeting of Shareholders
Bank Mandiri Taspen should consider dalam RUPST tanggal 27 Juni 2024. (RUPST) on June 27, 2024.
and respond to gender diversity
within the composition of the Board
of Directors.
3 Bank Mandiri Taspen perlu On progress dilakukan organization design The organization design effectiveness process is
menetapkan rancangan struktur effectiveness. currently in progress.
organisasi disesuaikan dengan
rencana bisnis perusahaan dan
memenuhi kekosongan formasi
struktur fungsional yang menjadi
tanggung jawab Direksi.
Bank Mandiri Taspen needs to establish
an organizational structure plan in line
with the business plan and address
any vacant functional structure under
the Board of Directors’ responsibility.
4 Bank Mandiri Taspen perlu Implementasi tata kelola Bank Mandiri Taspen telah The implementation of Bank Mandiri Taspen’s
mengoptimalkan kebijakan tata kelola diselaraskan dengan peraturan Perundangan – governance has been aligned with applicable laws
data yang sesuai dengan peraturan undangan serta ketentuan regulator yang berlaku and prevailing regulatory requirements.
perundangan yang berlaku serta
mengacu pada praktik terbaik dan
diselaraskan dengan rencana strategis
Perusahaan.
Bank Mandiri Taspen should
optimize data governance policies
in accordance with applicable laws
and best practices, aligned with the
company’s strategic plan.
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Keterangan
No Tanggapan Response
Explanation
Aspek Proses Tata Kelola (Governance Process) / Governance Process Aspect
1 Bank Mandiri Taspen perlu Bank telah memiliki serangkaian prosedur untuk The Bank has a set of procedures to identify,
mengembangkan mitigasi serta melakukan Identifikasi, Pengukuran, Pemantauan measure, monitor, and control risks related to
perbaikan proses kerja dalam rangka dan Pengendalian Risiko atas Insiden Operasional operational incidents, including:
mencegah terjadinya/ terulangnya yang berpotensi timbul, diantaranya
fraud, kasus non fraud, sanksi/denda, 1. Bank telah memiliki tools operational risk, 1. Operational risk tools such as:
serta pelanggaran lainnya diantaranya:
Bank Mandiri Taspen needs to develop a.Risk Control Self Asessment (RCSA) a.Risk Control Self Asessment (RCSA)
mitigation efforts and improve b. Loss Event Database (LED) b. Loss Event Database (LED)
workflows to prevent the recurrence c. Key Risk Indicator (KRI) c. Key Risk Indicator (KRI)
of fraud, non-fraud cases, sanctions/ 2. Program Risk Awareness melalui : Newsletter, 2. Program Risk Awareness through : Newsletter,
fines, and other violations. video risk awareness yang dilakukan secara videos, and awareness sessions focused on
berkala, Risk awareness untuk fraud eksternal. external fraud.
3. Monitoring harian yang dilakukan melalui 3. Daily monitoring using the Internal Control
Dashboard Internal Control serta ORCUS Dashboard and ORCUS system.
4. Melakukan review parameter Fraud Detection 4. Periodic review of the Fraud Detection System
System (FDS) secara berkala. (FDS) parameters.
Memastikan tersedianya ketentuan internal atas Ensure internal provisions are in place for all
seluruh aktivitas operasional di Bank operational activities of the Bank.
2 Bank Mandiri Taspen perlu Menjadi perhatian serius bagi Bank dalam ICOFR implementation is a serious concern for the
mengoptimalkan penguatan implementasi internal control over financial Bank. The Bank is in the process of designing an
pengendalian internal diantaranya reporting (ICOFR). ICOFR framework, which will be refined going
melalui implementasi internal control Bank sedang dalam proses design framework forward. A dedicated unit has also been established
over financial reporting (ICOFR) untuk ICOFR, untuk kedepannya framework akan lebih to supervise the implementation of ICOFR.
peningkatan akuntabilitas pelaporan disempurnakan. Bank juga sudah memiliki unit kerja
yang disesuaikan dengan rencana khusus yang berperan dalam fungsi pengawasan
strategis Perusahaan. implementasi ICOFR.
Bank Mandiri Taspen needs to optimize
internal control systems, including the
implementation of Internal Control
Over Financial Reporting (ICOFR), to
enhance accountability in reporting
aligned with the company’s strategic
plans. Perusahaan.
3 Bank Mandiri Taspen perlu Dalam meningkatkan awareness terhadap risiko, To enhance risk awareness, the Bank has
mengoptimalkan implementasi Bank telah menerapkan beberapa aktivitas yang implemented the following initiatives:
budaya risiko yang menyeluruh diikuti oleh seluruh pegawai, diantaranya :
serta melakukan evaluasi 1. BOD Message Anti Fraud : Pembuatan dan 1. BOD Message Anti Fraud : Posted to
pelaksanaannya sehingga dapat pemasangan BOD Message sebagai Bentuk demonstrate the Board’s commitment to the
menjadi fundamen yang kuat untuk Pengawasan aktif Direksi terhadap penerapan Bank’s Anti-Fraud Strategy.
dapat mengoptimalkan potensi Strategi Anti Fraud Bank.
dan pertumbuhan bisnis yang 2. Culture Day : Kegiatan mingguan yang berisi 2. Culture Day : A weekly activity designed
berkelanjutan namun tetap sesuai aktivitas bersama untuk membangun kolaborasi to foster collaboration and harmony among
dengan selera risiko yang ditetapkan. dan harmonisasi antar pegawai di unit masing employees within their respective units. It is
Bank Mandiri Taspen needs to - masing. Dilaksanakan setiap Jumat, dimana conducted every Friday, with Risk Awareness
strengthen the implementation of untuk materi Risk Awareness dimasukkan pada materials incorporated in the second week of
a comprehensive risk culture and Week- 2, setiap bulannya. each month.
evaluate its effectiveness as a strong 3. Morning Briefing: Morning Briefing merupakan 3. Morning Briefing: Daily briefings across units.
foundation for optimizing sustainable kegiatan rutin harian yang dilakukan setiap pagi
business growth aligned with its risk 4. Risk Awareness Campaign: Campaign Sadar 4. Risk Awareness Campaign: to improve
appetite. Risiko merupakan inisiatif yang dirancang untuk employees’ understanding of risk management.
meningkatkan kesadaran dan pemahaman
pegawai mengenai pentingnya manajemen risiko.
5. Operasional Risk Awareness (Opera) : 5. Operasional Risk Awareness (Opera) :
Pembuatan dan pemasangan Materi Sosialisasi Development and installation of awareness
sebagai salah satu upaya berkelanjutan untuk materials as a continuous effort to enhance
meningkatkan awareness terhadap Risiko awareness of Operational Risk.
Operasional.
6. Security Awareness Program : Memberikan 6. Security Awareness Program : Providing
security awareness melalui wallpaper desktop, security awareness through desktop wallpapers,
edukasi video singkat kepada seluruh karyawan, short educational videos for all employees,
email blast, poster, dan/atau standing banner email blasts, posters, and/or standing banners
dengan topik berbeda setiap bulan featuring a different topic each month.
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Tata Kelola Perusahaan
Corporate Governance
Keterangan
No Tanggapan Response
Explanation
4 Bank Mandiri Taspen perlu Dalam upaya melakukan pengembangan struktur As part of efforts to develop the structure and system
mengembangkan struktur dan dan sistem terkait pelindungan dan pemberdayaan for consumer protection and empowerment, as well
sistem terkait perlindungan dan konsumen serta evaluasi pelakasanaannya secara as to evaluate their implementation on a regular basis,
pemberdayaan konsumen/nasabah berkala dapat kami sampaikan sebagai berikut: the following initiatives have been carried out:
yang andal serta melakukan evaluasi 1. Bank Mandiri Taspen telah membentuk Unit 1. Bank Mandiri Taspen established the Customer
pelaksanaannya secara berkala. Customer Protection sejak Oktober 2022 dibawah Protection Unit in October 2022, under the
Bank Mandiri Taspen needs to supervisi Divisi Central Operation sebagai upaya supervision of the Central Operations Division,
enhance its consumer protection peningkatan dalam memberikan layanan yang as part of its commitment to providing optimal
and empowerment framework maksimal dan terbaik bagi konsumen dan masyarakat and high-quality services for customers and
and system, and evaluate their yang berfokus pada mekanisme /cara pelindungan the public. The unit focuses on mechanisms
implementation periodically. konsumen dan masyarakat di sektor perbankan. and procedures related to consumer and public
Sejak Juni 2024 Unit Customer Protection telah protection in the banking sector.
berpindah di bawah Divisi Operational Excellence Since June 2024, the Customer Protection Unit
& Customer Experience (OECX), termasuk telah has been transferred under the Operational
melakukan penambahan SDM sebanyak 2 (dua) Excellence & Customer Experience (OECX)
orang untuk memenuhi kebutuhan dan pelaksanaan Division, and two additional personnel have been
ketentuan prinsip dan fungsi pelindungan konsumen; recruited to meet the needs and implementation
of consumer protection principles and functions;
2. Evaluasi terhadap Penilaian Sendiri (Self-Assessment) 2. An evaluation of the OJK Self-Assessment
OJK yang dilakukan setiap 1 (satu) kali dalam setahun, is conducted once a year, during which the
dimana Unit Customer Protection akan berkoordinasi Customer Protection Unit coordinates with units
dengan Unit di Kantor Pusat untuk melakukan at Head Office to fulfill the supporting evidence
pemenuhan bukti pelaksanaan terkait dengan related to the implementation of consumer
pelindungan konsumen dan masyarakat di Bank and public protection practices at Bank Mandiri
Mandiri Taspen; Taspen;
3. Unit Customer Protection telah melakukan 3. The Customer Protection Unit has revised and
penyesuaian dan penambahan dalam ketentuan updated the Standard Procedures for Consumer
Standar Prosedur Pelindungan Konsumen dan and Public Protection, as well as other internal
Masyarakat dan di ketentuan internal Bank lainnya Bank regulations. Previously referring to OJK
yang sebelumnya mengacu pada ketentuan POJK Regulation No.6/POJK.07/2022, PBI No.22/20/
No.6 /POJK.07 /2022, PBI No.22 /20 /PBI /2020, dan PBI/2020, and PADG No.23/17/PADG/2021,
PADG No.23 /17 /PADG /2021 berubah menjadi the regulations have now been updated to OJK
POJK No.22 Tahun 2023, PBI No.3 Tahun 2023, dan Regulation No.22 of 2023, PBI No.3 of 2023, and
PADG No.20 Tahun 2023. Dari perubahan tersebut PADG No.20 of 2023. Accordingly, the Standard
telah diperbaharui ketentuan Standar Prosedur Procedure for Consumer and Public Protection
Pelindungan Konsumen dan Masyarakat dan Standar and the Standard Procedure for Handling
Prosedur Pengelolaan Penanganan Pengaduan Customer Complaints were revised in August 20
Nasabah pada Agustus 20
4. Peningkatan SDM melalui program training yang 4. Human resource development has been carried
telah dilaksanakan terhadap Pejabat Unit Pelindungan out through training programs for For Head
Konsumen di Kantor Pusat pada Juni 2024 terkait Office Consumer Protection Officers in June
Peningkatan Pelindungan Konsumen sesuai POJK 2024 on enhancing consumer protection in line
No.22 Tahun 2023, Pejabat diluar Unit Pelindungan with OJK Regulation No.22 of 2023, For non-
Konsumen di Kantor Pusat pada Juli 2024 terkait Consumer Protection Officers at Head Office in
Compliance Management dan Sistematika POJK July 2024, on Compliance Management and the
No.22 Tahun 2023 dan Pejabat Unit Pelindungan framework of OJK Regulation No.22 of 2023;
Konsumen di Kantor Cabang (KC dan KCP) pada and For Consumer Protection Officers at branch
November 2024 terkait Peningkatan Pelindungan offices (KC and KCP) in November 2024, on
Konsumen sesuai POJK No.22 Tahun 2023; dan improving consumer protection in accordance
Inisiasi peningkatan pengetahuan dan pemahaman with OJK Regulation No.22 of 2023, and
serta edukasi kepada pegawai /karyawan, nasabah Initiatives have also been carried out to increase
dan masyarakat terkait waspada kejahatan Social knowledge, understanding, and education for
Engineering, tips aman bertransaksi dan cara pelaporan employees, customers, and the public regarding
pengaduan nasabah. awareness of social engineering crimes, safe
transaction tips, and procedures for filing customer
complaints.
5 Bank Mandiri Taspen perlu selalu Sebagai bentuk upaya dalam menjaga As a form of effort to maintain information security,
menjaga kehandalan dan tingkat keamanan informasi, Bank telah menyusun dan the Bank has prepared and implemented an IT
keamanan terhadap data, network, mengimplementasikan strategi pengamanan TI security strategy that complies with regulations
sistem dan teknologi informasi yang yang patuh terhadap regulasi dan selaras dengan and is in line with international standards and best
digunakan sehingga terbebas dari international standard dan best practice yang dibagi practices which are divided into 3 (three) main
risiko peretasan dan penyalahgunaan dalam 3 (tiga) area utama yaitu People, Process dan areas, namely People, Process and Technology.
oleh pihak-pihak yang tidak Technology.
berkepentingan.
Bank Mandiri Taspen needs to always
maintain the reliability and level of
security of the data, network, systems
and information technology used so
that it is free from the risk of hacking
and misuse by unauthorized parties.
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Page 704
Keterangan
No Tanggapan Response
Explanation
6 Bank Mandiri Taspen perlu 1. Bank telah berupaya melakukan pengurangan 1. The Bank has made efforts to reduce fuel
mengoptimalkan pemanfaatan emisi BBM, dibuktikan dengan negative growth emissions, as evidenced by a negative growth
teknologi informasi dan data untuk cost sebesar -0.2% atas realisasi BBM th 2024 cost of -0.2% for fuel realization in 2024
evaluasi dampak implementasi ESG dibandingkan tahun 2023, salah satunya melalui compared to 2023, one of which is through the
dan keuangan berkelanjutan secara konversi 9 mobil operasional dari BBM ke mobil conversion of 9 operational cars from fuel to
berkala. listrik pada tahun 2024. electric cars in 2024.
Bank Mandiri Taspen needs to optimize 2. Bank juga mengoptimalkan pemanfaatan TI
the use of information technology dan data untuk pengambilan keputusan bisnis, 2. The Bank also optimizes the use of IT and data
and data to periodically evaluate the melalui pengembangan dashboard monitoring for business decision making, through the
impact of ESG and sustainable finance rutin baik untuk produk funding maupun landing development of routine monitoring dashboards
implementation. serta melakukan evaluasi secara periodik for both funding and landing products and
3. Disamping itu proses assesment kritikalitas conducting periodic evaluations
aplikasi IT juga dilakukan untuk memastikan 3. In addition, the IT application criticality assessment
infrastruktur IT bank telah mengakomodir process is also carried out to ensure that the
kebutuhan bisnis maupun aspek regulatory bank’s IT infrastructure has accommodated
business needs and regulatory aspects
7 Bank Mandiri Taspen perlu Bank Mandiri Taspen kini telah memiliki program Bank Mandiri Taspen now has a MOTION (Mantap
mengoptimalkan sistem dan MOTION (Mantap Innovation) sebagai upaya Innovation) program as an effort to develop and
mekanisme manajemen inovasi untuk mengembangkan dan mendorong inovasi encourage innovation in the company environment.
secara berkelanjutan dengan di lingkungan perusahaan. Melalui program Through this program, all employees can participate
mempertimbangkan untuk ini, seluruh Pegawai dapat berpartisipasi dan and contribute in providing new ideas that can
mengadopsi atau melakukan berkontribusi dalam memberikan ide - ide baru yang improve operational efficiency, product quality,
sertifikasi sesuai dengan standar ISO dapat meningkatkan efisiensi operasional, kualitas services, and the company’s competitiveness.
56002:2019 - Sistem manajemen produk, layanan, serta daya saing perusahaan. The stages in the MOTION program include:
inovasi. Tahapan yang dilalui dalam program MOTION 1. Idea submission, employees submit innovative
Bank Mandiri Taspen needs to meliputi: ideas in groups related to products, processes,
optimize the innovation management 1. Idea submission, pegawai mengajukan ide and digitalization/IT.
system and mechanism sustainably by inovatif secara berkelompok terkait dengan
considering adopting or carrying out product, process, maupun digitalisasi/IT. 2. Idea selection, ideas are selected based on the
certification in accordance with the 2. Idea selection, ide diseleksi berdasarkan uniqueness and alignment between solutions
ISO 56002:2019 standard - Innovation keunikan dan keselarasan antara solusi dengan and problems,
management system. permasalahan, 3. Idea incubation, selected ideas receive further
guidance, including customer validation and
3. Idea incubation, ide terpilih mendapatkan prototype creation.
bimbingan lebih lanjut, termasuk customer 4. Pitching to SME, ideas are presented to related
validation dan pembuatan prototype. units to assess the feasibility of implementation.
4. Pitching to SME, ide dipresentasikan kepada unit 5. Showcase & Final Pitching, participants present
terkait untuk menilai kelayakan implementasi. their ideas in front of management and will be
5. Showcase & Final Pitching, peserta assessed comprehensively covering ideas and
mempresentasikan idenya di hadapan effectiveness of delivery.
manajamen dan akan dinilai secara menyeluruh 6. Design Thinking Workshop, winners have the
mencakup ide serta efektivitas penyampaian. opportunity to get deeper training on the
6. Workshop Design Thinking, pemenang design thinking framework, so that a sustainable
kesempatan untuk mendapatkan pembekalan innovation culture can be built.
lebih dalam tentang framework design thinking, Going forward, Bank Mandiri Taspen is committed to
sehingga dapat terbangun budaya inovasi yang continuing to develop and optimize the innovation
berkelanjutan. management system, including adopting the ISO
Ke depannya, Bank Mandiri Taspen berkomitmen 56002:2019 standard.
untuk terus mengembangkan dan mengoptimalkan
sistem manajemen inovasi, termasuk mengadopsi
standar ISO 56002:2019.
Aspek Hasil Tata Kelola (Governance Outcome) / Governance Outcome Aspects
1 Bank Mandiri Taspen perlu melakukan Dalam penanganan beberapa kasus hukum, Bank In handling several legal cases, the Bank cooperates
penanganan secara progresif atas bekerja sama dengan pihak eksternal yaitu lawyer. with external parties, namely lawyers. Through the
seluruh perkara hukum yang sedang Melalui bantuan hukum yang dilakukan, diharapkan legal assistance provided, it is expected that case
dihadapi dan mengupayakan mitigasi penanganan kasus akan lebih optimal. handling will be more optimal.
risiko yang optimal atas seluruh
gugatan hukum, serta mencegah Department legal dalam hal ini juga aktif melakukan The legal department in this case is also actively
terjadinya kembali perkara hukum legal awereness/sosialisasi hukum kepada pegawai conducting legal awareness/legal socialization to
Perusahaan. agar memitigasi kesalahan tidak terjadi pada employees in order to mitigate errors from occurring
Bank Mandiri Taspen needs to handle internal Bank. within the Bank.
progressively all legal cases currently
being faced and strive for optimal risk
mitigation for all lawsuits, as well as
prevent the Company’s legal cases
from recurring.
PT Bank Mandiri Taspen
702
Laporan Tahunan 2024
Page 705
Tata Kelola Perusahaan
Corporate Governance
Keterangan
No Tanggapan Response
Explanation
2 Bank Mandiri Taspen perlu melakukan Sependapat dengan rekomendasi CGPI Agree with CGPI recommendations in stakeholder
evaluasi tindak lanjut terkait dalam pengeloaan stakeholder management
hubungan dengan seluruh pemangku
kepentingan Perusahaan agar dapat
meningkatkan keterikatan pemangku
kepentingan untuk meningkatkan
nilai Perusahaan.
Bank Mandiri Taspen needs to conduct
a follow-up evaluation related to the
relationship with all stakeholders of
the Company in order to increase
stakeholder engagement to increase
the value of the Company.
3 Bank Mandiri Taspen perlu Dalam upaya peningkatan penanganan pengaduan, In an effort to improve complaint handling, currently
meningkatkan penanganan saat ini Unit Complaint Handling telah /sedang the Complaint Handling Unit has/is doing:
pengaduan yang diterima dari melakukan :
berbagai sumber untuk meningkatkan 1. Peningkatan menu dan fitur pada aplikasi 1. Improving the menu and features on the
kepercayaan pemangku kepentingan SAHABAT (Sistem Pengaduan Bank Mandiri SAHABAT application (Bank Mandiri Taspen
Perusahaan. Taspen) yang digunakan oleh Kantor Cabang Complaint System) used by Branch Offices and
Bank Mandiri Taspen needs to improve maupun Unit Contact Center. Contact Center Units.
the handling of complaints received Melalui perbaikan fitur dan penambahan kategori Through feature improvements and additional
from various sources to increase the diharapkan sistem SAHABAT (Pengembangan categories, it is expected that the SAHABAT
trust of the Company’s stakeholders. CDS dan Script) dapat memberikan penanganan system (CDS and Script Development) can provide
yang seragam, akurat dan efisien terhadap uniform, accurate and efficient handling for Bank
nasabah Bank Mandiri Taspen dan/ atau Netizen. Mandiri Taspen customers and/or Netizens. In
Dalam rangka mensupport layanan Contact order to support Contact Center services related
Center terkait pencatatan complain yang to recording complaints submitted via Social
disampaikan melalui Media Sosial, Script, maka Media, Scripts, it is necessary to add features
perlu penambahan fitur (CDS Media Sosial dan (CDS Social Media and Script) to support contact
Script) dapat mensupport layanan contact center center services with the following details:
dengan detail sebagai berikut:
a.Modul CDS a. CDS Module
1) Pencatatan Handling Media Sosial, User 1) Social Media Handling Recording, Users
dapat menginput data historical layanan can input historical data on social media
media sosial beserta informasi yang didapat services along with information obtained
dari nasabah. from customers.
2) Monitoring Handling Media Sosial, Sistem 2) Social Media Handling Monitoring, The
dapat melakukan monitoring jenis media system can monitor the types of social
social yang masuk secara periode. 3) media that come in periodically. 3) Social
Analysis Media Sosial, Menampilkan history Media Analysis, Displays the history of
jenis Media Sosial. Dapat Melakukan Search types of Social Media. Can Search by
by username (akun nasabah). username (customer account).
b. Modul Script b. Script Module
1) Script, User dapat melakukan pencarian 1) Script, Users can search for Scripts to
Script untuk melakukan pelayanan kepada provide services to customers.
nasabah.
c. Management Akun c. Account Management
1) Control Access Menu, Menampilkan akun 1) Control Access Menu, Displays certain
user dan role tertentu (terlampir pada user accounts and roles (attached in the
Lampiran). Attachment).
2) Pemisahan Role Super Admin Parameter dan 2) Separation of Super Admin Parameter and
User Access Management, Memisahkan role User Access Management Roles, Separates
Super Admin terkait dengan Parameter dan the Super Admin role related to Parameter
User Access Management. and User Access Management.
PT Bank Mandiri Taspen
703
2024 Annual Report
Page 706
Keterangan
No Tanggapan Response
Explanation
2. Inisiasi penanganan pengaduan yang bisa 2. Initiation of complaint handling that can be done
dilakukan oleh nasabah melalui aplikasi by customers through the MOVIN application so
MOVIN sehingga memudahkan nasabah dalam that it is easier for customers to make complaints
melakukan pengaduan apabila ada kendala pada if there are obstacles in E-Channel transactions;
transaksi E-Channel;
Terhadap penambahan fitur Pengaduan Nasabah Regarding the addition of the Customer
pada aplikasi MOVIN tersebut, nasabah dapat Complaint feature to the MOVIN application,
langsung melakukan pengaduan terhadap customers can directly make complaints about
transaksi gagal (E-Channel) yang dilakukan failed transactions (E-Channel) made through
melalui aplikasi MOVIN tanpa melalui kanal the MOVIN application without going through
lainnya seperti Cabang dan Call Center 14024. other channels such as Branches and Call Center
Selain memberikan kemudahan, proses 14024. In addition to providing convenience, the
pengaduan dapat lebih cepat terselesaikan; complaint process can be resolved more quickly;
3. Peningkatan SDM (Pejabat Penanganan 3. Improving HR (Complaint Handling Officers) at
Pengaduan) di Kantor Pusat melalui program the Head Office through a training program that
training yang telah dilaksanakan pada Juli 2024 has been implemented in July 2024 regarding
terkait Compliance Management dan Sistematika Compliance Management and Systematics of
POJK No.22 Tahun 2023 Tentang Pelindungan POJK No. 22 of 2023 concerning Consumer and
Konsumen dan Masyarakat; dan Community Protection; and
4. Peningkatan Layanan dan Informasi Pengaduan 4. Improving Bank Mandiri Taspen Complaint Services
Bank Mandiri Taspen, saat ini terdapat Layanan and Information, currently there are Information
Informasi dan Pengaduan melalui Cabang dan and Complaint Services through Branches and
Unit Contact Center (Call 14024, Whatsapp, Contact Center Units (Call 14024, Whatsapp, Bank
Media Sosial Resmi Bank Mandiri Taspen). Mandiri Taspen Official Social Media).
Salah satu aplikasi yang menangani pengaduan One of the applications that handles customer
nasabah melalui media resmi Bank Mandiri Taspen complaints through the official media of Bank
bekerjasama (Shared Service) dengan Bank Mandiri, Mandiri Taspen in collaboration (Shared Service)
aplikasi tersebut yaitu FINESSE yang berfungsi untuk with Bank Mandiri, the application is FINESSE
mensupport layanan call, media sosial (Facebook, which functions to support call services, social
Instagram, YouTube, TikTok, Playstore, Appstore media (Facebook, Instagram, YouTube, TikTok,
dan X) dan memitigasi layanan (informasi dan/atau Playstore, Appstore and X) and mitigate services
pengaduan) yang tidak terespon oleh Unit Contact (information and/or complaints) that are not
Center. responded to by the Contact Center Unit.
Inisiasi peningkatan layanan informasi dan The initiation of improving information and
pengaduan tersebut telah dilaksanakan sejak Juli complaint services has been carried out since July
2024 terhadap penambahan Media Sosial sebagai 2024 regarding the addition of Social Media as a
alat penanganan pengaduan nasabah. tool for handling customer complaints.
4 Bank Mandiri Taspen perlu Setuju dengan rekomendasi CGPI untuk mengukur Agree with CGPI recommendation to measure TJSL
meningkatkan evaluasi pengukuran TJSL dengan indikator kinerja TJSL with TJSL performance indicators
Tanggung Jawab Sosial dan
Lingkungan (TJSL) dengan
indikator kinerja TJSL sebagai
bagian pengungkapan keuangan
berkelanjutan.
Bank Mandiri Taspen needs to
improve the evaluation of Social and
Environmental Responsibility (TJSL)
measurements with TJSL performance
indicators as part of sustainable
financial disclosure.
PT Bank Mandiri Taspen
704
Laporan Tahunan 2024
Page 707
Tata Kelola Perusahaan
Corporate Governance
Praktik Bad Corporate Governance
Bad Corporate Governance Practices
Bank Mandiri Taspen menyadari bahwa praktik-praktik bad Bank Mandiri Taspen realizes that bad corporate governance
corporate governance akan mengganggu sistem Tata Kelola yang practices will disrupt the Good Corporate Governance (GCG)
baik (GCG) yang telah dibangun oleh Bank Mandiri Taspen . Oleh system that has been built by Bank Mandiri Taspen. Therefore,
karena itu, selama tahun 2024, Perseroan tidak melakukan segala during 2024, the Company will not take any actions or policies
tindakan serta kebijakan yang berkaitan dengan praktik itu yang related to the practices shown in the following table:
ditunjukkan pada tabel sebagai berikut:
No.
Keterangan Praktik
Information Practice
Adanya laporan sebagai perusahaan yang mencemari lingkungan. Nihil
1.
Report as a company that pollutes the environment. Nil
Perkara penting yang sedang dihadapi oleh perusahaan, entitas anak, anggota Direksi dan/atau anggota Dewan
Komisaris yang sedang menjabat tidak diungkapkan dalam LaporanTahunan. Nihil
2.
An important case that is being faced by the company, subsidiary, members of the Board of Directors and / or members Nil
of the Board of Commissioners who are currently not disclosed in reports.
Ketidakpatuhan dalam pemenuhan kewajiban perpajakan. Nihil
3.
Non-compliance in fulfilling tax obligations Nil
Ketidaksesuaian penyajian laporan tahunan dan laporan keuangan dengan peraturan yang berlaku dan SAK. Nihil
4.
Community for the presentation of the annual report and financial statements with applicable regulations and sacks. Nil
Kasus terkait buruh dan karyawan. Nihil
5.
Cases related to workers and employees. Nil
Tidak terdapat pengungkapan segmen operasi pada perusahaan listed. Nihil
6.
There is no disclosure of the operating segment in the listed company Nil
Terdapat ketidaksesuaian antara LT hardcopy dengan LT softcopy. Nihil
7.
There is a discrepancy between LT hardcopy with LT softcopy. Nil
PT Bank Mandiri Taspen
705
2024 Annual Report
Page 708
PT Bank Mandiri Taspen
706
Laporan Tahunan 2024
Page 709
09
TANGGUNG
JAWAB
SOSIAL
PERUSAHAAN
Corporate Governance
PT Bank Mandiri Taspen
707
2024 Annual Report
Page 710
Bank Mandiri Taspen telah menerapkan Corporate Social Bank Mandiri Taspen has implemented Corporate Social
Responsibilities (CSR) yang selaras dengan penerapan keuangan Responsibilities (CSR) which are aligned with the implementation
berkelanjutan. Sebagai lembaga jasa keuangan, Bank Mandiri of sustainable finance. As a financial services institution, Bank
Taspen berkomitmen untuk melaksanakan penerapan keuangan Mandiri Taspen is committed to implementing sustainable finance
berkelanjutan dalam kegiatan usahanya. Bank Mandiri Taspen in its business activities. Bank Mandiri Taspen wants to participate
ingin turut serta untuk turut berkontribusi guna mewujudkan in contributing to realize a national economy that grows in a
perekonomian nasional yang tumbuh secara stabil, inklusif, dan stable, inclusive and sustainable manner.
berkelanjutan.
Sesuai dengan POJK No.51/POJK.03/2017 tentang Penerapan In accordance with POJK No.51/POJK.03/2017 concerning
Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten Implementation of Sustainable Finance for Financial Services
dan Perusahaan Publik, tujuan penerapan keuangan berkelanjutan Institutions, Issuers and Public Companies, the objective of
adalah memberikan kesejahteraan ekonomi dan sosial kepada implementing sustainable finance is to provide economic and
seluruh rakyat, serta melindungi dan mengelola lingkungan social welfare to all people, as well as protect and manage the
hidup secara bijaksana di Indonesia. Proses pembangunan environment wisely in Indonesia . The process of economic
ekonomi harus mengedepankan keselarasan aspek ekonomi, development must prioritize the harmony of economic, social
sosial, dan lingkungan hidup. Hal ini karena penyelenggaraan and environmental aspects. This is because the implementation
pembangunan yang hanya menargetkan pertumbuhan ekonomi of development that only targets economic growth will cause
akan menyebabkan kesenjangan sosial dan penurunan kualitas social inequality and a decrease in quality environment with all
lingkungan hidup dengan segala implikasinya. its implications.
Sesuai Surat Edaran Otoritas Jasa Keuangan No. 16 /SEOJK.04/2021 In accordance with the Financial Services Authority Circular
Tentang Bentuk dan Isi Laporan Tahunan Emiten Atau Perusahaan No. 16 /SEOJK.04/2021 Regarding the Form and Content of
Publik informasi tanggung jawab sosial perusahaan khususnya Annual Reports of Issuers or Public Companies, information on
terkait tata kelola keberlanjutan, kinerja ekonomi berkelanjutan, corporate social responsibility, especially related to sustainable
kinerja lingkungan berkelanjutan dan kinerja sosial berkelanjutan governance, sustainable economic performance, sustainable
disampaikan pada Laporan Keberlanjutan yang disajikan secara environmental performance and sustainable social performance
terpisah dari Laporan Tahunan. is presented in the Sustainability Report which is presented
separately from the Annual Report.
PT Bank Mandiri Taspen
708
Laporan Tahunan 2024
Page 711
10 INDEKS
REFERENSI
OJK
OJK Reference Index
PT Bank Mandiri Taspen
709
2024 Annual Report
Page 712
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
UMUM / General
Laporan Tahunan harus dicetak dan POJK 29
dijilid.
Annual Report is well printed and
bound.
Laporan Tahunan harus dapat POJK 29
diperbanyak dalam bentuk salinan
dokumen cetak dan salinan dokumen
elektronik.
Annual Report must be reproduced in
the form of printed copies of documents
and electronic copies of documents.
Laporan Tahunan wajib disajikan dalam POJK 29
Bahasa Indonesia dan bahasa asing.
Annual Reports are presented in
Indonesian and foreign languages.
Laporan Tahunan wajib dimuat dalam POJK 29
Situs Web Emiten atau Perusahaan
Publik pada tanggal yang sama dengan
penyampaian Laporan Tahunan kepada
Otoritas Jasa Keuangan.
Annual Report must be published on the
Issuer’s or Public Company’s Website on
the same date as the submission of the
Annual Report to the Financial Services
Authority.
KILAS KINERJA / PERFORMANCE HIGHLIGHTS
Ikhtisar data keuangan penting memuat Informasi memuat antara lain:
informasi keuangan yang disajikan Information includes, among others:
dalam bentuk perbandingan selama 3
(tiga) tahun buku atau sejak memulai 1. Pendapatan/penjualan. / Sales revenue. 27 SEOJK 16
usahanya jika Emiten atau Perusahaan
Publik tersebut menjalankan kegiatan 2. Laba bruto. / Gross profit. 28
usahanya kurang dari 3 (tiga) tahun.
3. Laba Operasional. / Operational profit. 28 SEOJK 9
Summary of important financial data
contains financial information presented 4. Laba sebelum pajak. / Profit before tax. 28
in comparative form for 3 (three)
5. Laba bersih. / Net profit. 28
financial years or since starting their
business if the Issuer or Public Company 6. Laba (rugi). / Profit and loss. 28 SEOJK 16
has been running its business activities
for less than 3 (three) years. 7. Total laba (rugi) komprehensif. / Total comprehensive profit (loss). 28 SEOJK 9
8. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik SEOJK 16
entitas induk dan kepentingan non pengendali. / Total profit (loss)
N/A
attributable to owners of the parent entity and non-controlling
interests.
9. Total laba (rugi) komprehensif. / Total comprehensive profit (loss). 28 SEOJK 16
10. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada
pemilik entitas induk dan kepentingan non Pengendali. / Total
N/A
comprehensive profit (loss) attributable to owners of the parent
entity and non-controlling interests.
11. Laba (rugi) per saham. / Earnings (loss) per share. 28 SEOJK 9
SEOJK 16
12. Jumlah aset. / Total assets. 26
13. Jumlah liabilitas. / Total liabilities. 27
14. Jumlah ekuitas. / Total equity. 27
15. Dana pihak ketiga. / Third-party funds. 27 SEOJK 9
16. Pinjaman yang diterima. / Loans received. 27
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
17. Rasio laba (rugi) terhadap jumlah aset. / SEOJK 16
30
Ratio of profit (loss) to total assets.
18. Rasio laba (rugi) terhadap ekuitas. / Profit (loss) to equity ratio. 30
19. Rasio laba (rugi) terhadap pendapatan/penjualan. / Profit (loss) to
30
revenue/sales ratio.
20. Rasio lancar. / Current ratio. 31
21. Rasio liabilitas terhadap ekuitas. / Liability to equity ratio. 30
22. Rasio liabilitas terhadap jumlah aset. / Ratio of liabilities to total
30
assets.
23. Rasio KPMM. / CAR ratio. 30 SEOJK 9
24. Aset produktif. / Productive assets. 30
25. Rasio Non-performing Loans (NPL). / Non-performing loans (NPL)
30
ratio.
26. Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO).
31
/ Ratio of Operating Expenses to Operating Income (BOPO).
27. Cost to Income Ratio (CIR). 31
28. Rasio Net Interest Margin (NIM). / Net Interest Margin (NIM) ratio. 31
29. Persentase pelanggaran dan pelampauan Batas Maksimum
Pemberian Kredit (BMPK). / Percentage of violations and 31
exceedances of the Legal Lending Limit (BMPK).
30. Rasio Giro Wajib Minimum (GWM). /
31
Statutory Reserve Ratio (GWM).
31. Rasio Posisi Devisa Neto (PDN). / Net Open Position (NOP) Ratio. 31
32. Informasi dan rasio keuangan lainnya yang relevan dengan emiten SEOJK 9
atau perusahaan publik dan jenis industrinya. / Information and SEOJK 16
31
other financial ratios that are relevant to the issuer or public
company and the type of industry.
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: SEOJK 16
Stock Information Information on shares for Public Companies at least contains:
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang
disajikan dalam bentuk perbandingan selama 2 (dua) tahun buku
terakhir, paling sedikit memuat / Shares that have been issued for
each quarter presented in comparative form for the last 2 (two)
financial years, at least contain:
a. Jumlah saham yang beredar. / Number of outstanding shares.
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat
saham dicatatkan. / Market capitalization is based on the price
on the stock exchange where the shares are listed.
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan
harga pada bursa efek tempat saham dicatatkan. / The highest,
lowest and closing share prices are based on the price on the 32
stock exchange where the shares are listed.
d. Volume perdagangan pada bursa efek tempat saham
dicatatkan. / Volumetrading on the stock exchange where the
shares are listed.
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika
sahamnya tercatat di bursa efek.
Informasi disajikan dalam bentuk grafik dan tabel.
Information in letter b), letter c) and letter d) is only disclosed if the
shares are listed on the stock exchange.
Information is presented in the form of graphs and tables.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 714
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya SEOJK 16
perubahan pada saham, seperti pemecahan saham (stock split),
penggabungan saham (reverse stock), dividen saham, saham
bonus, perubahan nilai nominal saham, penerbitan efek konversi,
serta penambahan dan pengurangan modal, informasi saham
sebagaimana dimaksud pada angka 1) ditambahkan penjelasan
paling sedikit mengenai:
such as a stock split, reverse stock, stock dividends, bonus shares,
changes in the nominal value of shares, issuance of convertible
securities, and additions and capital reduction, share information as
referred to in number 1) is added with an explanation of at least:
a. Tanggal pelaksanaan aksi korporasi. / The date of implementation
of the corporate action.
b. Rasio pemecahan saham (stock split), penggabungan saham 33
(reverse stock), dividen saham, saham. / Stock split ratios, reverse
stock ratios, stock dividends.
c. bonus, jumlah efek konversi yang diterbitkan, dan perubahan
nilai nominal saham. / bonus shares, number of convertible
securities issued, and changes in share nominal value.
d. Jumlah saham beredar sebelum dan sesudah aksi korporasi. / The
number of outstanding shares before and after the corporate
action.
e. Jumlah efek konversi yang dilaksanakan (jika ada). / The number
of effect conversions implemented (if any).
f. Harga saham sebelum dan sesudah aksi korporasi. / Stock prices
before and after corporate actions.
3. Dalam hal terjadi penghentian sementara perdagangan saham SEOJK 16
(suspension) dan/atau pembatalan pencatatan saham (delisting)
dalam tahun buku, dijelaskan alasan penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan pencatatan
saham (delisting) tersebut. / In the event of a temporary suspension 33
of share trading (suspension) and/or delisting of shares during the
financial year, the reasons for the temporary suspension of share
trading (suspension) and/or delisting of shares (delisting) shall be
explained.
4. Dalam hal penghentian sementara perdagangan saham (suspension) SEOJK 16
sebagaimana dimaksud pada angka 3) dan/ atau proses pembatalan
pencatatan saham (delisting) masih berlangsung hingga akhir
periode Laporan Tahunan, dijelaskan tindakan yang dilakukan
untuk menyelesaikan penghentian sementara perdagangan saham
(suspension) dan/atau pembatalan pencatatan saham (delisting)
33
tersebut. / In the event that the temporary suspension of share
trading (suspension) as referred to in number 3) and/or the process
of canceling the listing of shares (delisting) is still ongoing until
the end of the Annual Report period, the actions taken to resolve
the temporary suspension of share trading (suspension) and/or
cancellation are explained. listing of shares (delisting).
LAPORAN DIREKSI DAN DEWAN KOMISARIS / REPORT OF BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai:
Directors Report The Board of Directors’ report contains at least a brief description of:
1. Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
Performance of Issuers or Public Companies, at least includes:
a. Strategi dan kebijakan strategis Emiten atau Perusahaan Publik SEOJK 9
(termasuk untuk UUS apabila Bank memiliki UUS). / Issuer’s or SEOJK 16
48-50
Public Company’s strategy and strategic policies (including for
UUS if the Bank owns UUS).
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
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Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
b. Peranan Direksi dalam perumusan strategi dan kebijakan SEOJK 16
strategis Emiten atau Perusahaan Publik. / The role of the Board
48
of Directors in formulating the strategy and strategic policies of
the Issuer or Public Company.
c. Proses yang dilakukan Direksi untuk memastikan implementasi
strategi Emiten atau Perusahaan Publik. / The process carried out
48
by the Board of Directors to ensure the implementation of the
Issuer’s or Public Company’s strategy.
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan SEOJK 9
Emiten atau Perusahaan Publik. / Comparison between the results 50-51 SEOJK 16
achieved and those targeted by the Issuer or Public Company.
e. Kendala yang dihadapi Emiten atau Perusahaan Publik. /
51
Obstacles faced by Issuers or Public Companies.
f. Struktur organisasi. / Organizational structure. 44 SEOJK 9
g. Aktivitas utama. / Main activity. 43
h. Teknologi informasi. / Information Technology. 45
i. Jenis produk dan jasa yang ditawarkan, termasuk penyaluran
kredit kepada debitur usaha mikro, kecil, dan menengah. / Types
43
of products and services offered, including lending to debtors of
micro, small and medium enterprises.
j. Tingkat suku bunga penghimpunan dan penyediaan dana./
47-48
Interest rates for raising and providing funds.
k. Perkembangan perekonomian dan target pasar. / Economic
45-46
development and target market.
l. Jaringan kerja dan mitra usaha di dalam dan/atau di luar negeri. /
44
Networks and business partners at home and/or abroad.
m. Jumlah, jenis, dan lokasi kantor. / Number, type and location of
44
offices.
n. Kepemilikan Direksi, Dewan Komisaris, dan pemegang saham
dalam kelompok usaha Bank. / Ownership of the Board of
N/A
Directors, Board of Commissioners and shareholders in the Bank’s
business group.
o. Perubahan-perubahan penting yang terjadi pada Bank dan
kelompok usaha Bank dalam tahun yang bersangkutan. /
N/A
Important changes that occurred in the Bank and the Bank’s
business group in the year concerned.
p. Hal-hal penting yang diperkirakan terjadi pada masa mendatang.
52-54
/ Important things that are expected to happen in the future.
q. Sumber daya manusia meliputi jumlah, tingkat pendidikan,
pelatihan, dan pengembangan sumber daya manusia. / Human
44-45
resources include the number, level of education, training, and
development of human resources.
2. Gambaran tentang prospek usaha Emiten atau Perusahaan Publik. SEOJK 9
/ An overview of the business prospects of the Issuer or Public 52-54 SEOJK 16
Company.
3. Penerapan tata kelola Emiten atau Perusahaan Publik. /
54-56
Implementation of Issuer or Public Company governance.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 716
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat
Report of the Board of Commissioners mengenai:
The Board of Commissioners’ report contains at least a brief description
of:
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau SEOJK 16
Perusahaan Publik, termasuk pengawasan Dewan Komisaris dalam SEOJK 9
perumusan dan implementasi strategi Emiten atau Perusahaan Publik
yang dilakukan oleh Direksi. / Assessment of the Board of Directors’
61-64
performance regarding the management of Issuers or Public
Companies, including oversight by the Board of Commissioners in the
formulation and implementation of the Issuer’s or Public Company’s
strategy carried out by the Board of Directors.
2. Pandangan atas prospek usaha Emiten atau Perusahaan Publik yang
disusun oleh Direksi. / Views on the business prospects of Issuers or 65-66
Public Companies compiled by the Board of Directors.
3. Pandangan atas penerapan tata kelola Emiten atau Perusahaan
Publik. / Views on the implementation of governance of the Issuer or 66-71
Public Company.
4. Perubahan komposisi Dewan Komisaris (jika ada) dan alasan SEOJK 9
perubahannya. / Changes in the composition of the Board of 72
Commissioners (if any) and reasons for the changes.
5. Frekuensi dan cara pemberian nasihat kepada anggota Direksi. /
Frequency and method of providing advice to members of the Board 61-62
of Directors.
Surat Pernyataan Anggota Direksi dan Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris SEOJK 16
Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan Surat pernyataan POJK 29
Statement Letter from Members of the anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab
Board of Directors and Members of the atas Laporan Tahunan disusun sesuai dengan format Surat Pernyataan
Board of Commissioners Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung
Jawab atas Laporan Tahunan.
Statement Letter from Members of the Board of Directors and Members 76-77
of the Board of Commissioners regarding Responsibility for the Annual
Report. Statement letter from members of the Board of Directors and
members of the Board of Commissioners regarding responsibility for the
Annual Report is prepared in accordance with the format of Statement
Letter from Members of the Board of Directors and Members of the
Board of Commissioners regarding Responsibility for the Annual Report.
PROFIL PERUSAHAAN / COMPANY PROFILE
Nama dan alamat lengkap perusahaan Akses terhadap Emiten atau Perusahaan Publik termasuk kantor SEOJK 9
Company name and full address cabang atau kantor perwakilan yang memungkinkan masyarakat dapat SEOJK 16
memperoleh informasi mengenai Emiten atau Perusahaan Publik,
meliputi:
Access to Issuers or Public Companies including branch offices or
representative offices that enable the public to obtain information about
Issuers or Public Companies, including: 80-81
1. Alamat / Address
2. Nomor telepon / Phone number
3. Alamat surat elektronik / Email address
4. Alamat situs web / Website address
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 717
Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Nama dan alamat kantor cabang atau Memuat informasi antara lain:
kantor perwakilan (jika ada) Contains information including:
Name and address of branch office or
representative office (if any) Nama dan alamat kantor cabang/perwakilan, meliputi:
Name and address of the branch/representative office, including:
a. Alamat / Address
b. Nomor telepon / Phone number
c. Alamat surat elektronik / E-mail address
d. Alamat situs web / Website address 82-95
Catatan: apabila perusahaan tidak memiliki entitas anak, kantor cabang,
dan kantor perwakilan, agar diungkapkan.
Notes: if the company does not have subsidiaries, branch offices, and
representative offices, so that it is disclosed.
Riwayat singkat Emiten atau Perusahaan Mencakup antara lain: tanggal/tahun pendirian, nama, perubahan nama SEOJK 9
Publik perusahaan (jika ada), dan tanggal efektif perubahan nama perusahaan. SEOJK 16
Brief history of Issuer or Public Company Include among others: date/year of establishment, name, change of
company name (if any), and effective date of change of company name. 100-101
Catatan: apabila perusahaan tidak pernah melakukan perubahan nama,
agar diungkapkan.
Notes: if the company has never changed its name, please disclose it.
Visi, Misi, dan Budaya Perusahaan Mencakup / Includes: SEOJK 9
Vision, Mission and Corporate Culture SEOJK 16
1. Visi Perusahaan / Company Vision
2. Misi Perusahaan / Company Mission
102-103
3. Pernyataan mengenai budaya perusahaan (corporate culture) yang
dimiliki Perusahaan. / Statement that the vision and mission have
been reviewed and approved by the Board of Directors/Board of
Commissioners in the financial year.
Kegiatan Usaha Uraian mengenai antara lain / Description of, among others: SEOJK 9
Business activities SEOJK 16
1. Kegiatan usaha perusahaan menurut anggaran dasar terakhir. /
The company’s business activities according to the latest articles of 104-105
association.
2. Kegiatan usaha yang dijalankan. /Business Activities Undertaken. 105
3. Produk dan/atau jasa yang dihasilkan. / Products and/or services
105-110
produced.
Wilayah Operasional Wilayah operasional Emiten atau Perusahaan Publik. Wilayah operasional SEOJK 16
Operational Area merupakan wilayah atau daerah pelaksanaan kegiatan operasional atau
jangkauan dari kegiatan operasional perusahaan.
112-114
Issuer’s or Public Company’s operational area. The operational area is the
area or area where operational activities are carried out or the scope of
the company’s operational activities.
Struktur Organisasi Struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, SEOJK 9
Organizational structure paling sedikit sampai dengan struktur 1 (satu) tingkat di bawah Direksi SEOJK 16
termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan
Komisaris, disertai dengan nama dan jabatan.
116-117
The organizational structure of the Issuer or Public Company in the form of
a chart, at least up to 1 (one) level below the Board of Directors including
committees under the Board of Directors (if any) and committees under
the Board of Commissioners, accompanied by names and positions.
Keanggotaan Asosiasi Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun SEOJK 16
Association Membership internasional yang berkaitan dengan penerapan keuangan berkelanjutan.
111
List of industry association memberships both on a national and
international scale related to the implementation of sustainable finance.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 718
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Profil Direksi Profil Direksi, paling sedikit memuat / Profile of the Board of Directors, SEOJK 9
Board of Directors Profile at least contains: SEOJK 16
1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab. /
Name and position in accordance with the duties and responsibilities.
2. Foto terbaru. / Latest photos.
3. Usia. / Age
4. Kewarganegaraan. / Citizenship.
5. Riwayat pendidikan dan/atau sertifikasi. / Educational history and/or
certification.
6. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum pengangkatan sebagai anggota Direksi pada
Emiten atau Perusahaan Publik yang bersangkutan / The legal 118-123
basis for appointment as a member of the Board of Directors of
the Issuer or Public Company concerned
b. Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan
Komisaris, dan/atau anggota komite serta jabatan lainnya baik
di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam
hal anggota Direksi tidak memiliki rangkap jabatan, maka
diungkapkan mengenai hal tersebut. / Concurrent positions, both
as members of the Board of Directors, members of the Board
of Commissioners, and/or committee members as well as other
positions both inside and outside the Issuer or Public Company.
In the event that members of the Board of Directors do not have
concurrent positions, then this is disclosed.
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work experience
and time period both inside and outside the Issuer or Public
Company.
7. Hubungan afiliasi dengan anggota Direksi lainnya, anggota SEOJK 9
Dewan Komisaris, pemegang saham utama, dan pengendali baik SEOJK 16
langsung maupun tidak langsung sampai kepada pemilik individu, POJK 13
meliputi nama pihak yang terafiliasi. Dalam hal anggota Direksi
tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan
Publik mengungkapkan hal tersebut. Hubungan keuangan dan
hubungan keluarga anggota Direksi dan anggota Dewan Komisaris
dengan anggota Direksi lain, anggota Dewan Komisaris lain, dan/
atau pemegang saham pengendali Bank. / The of the Board of 124
Commissioners, major shareholders and controllers, either directly
or indirectly to individual owners, including names of affiliated
parties. In the event that members of the Board of Directors have no
affiliation, the Issuer or Public Company shall disclose this. Financial
relationships and family relationships of members of the Board of
Directors and members of the Board of Commissioners with other
members of the Board of Directors, other members of the Board of
Commissioners, and/or controlling shareholders of the Bank.
8. Perubahan komposisi anggota Direksi dan alasan perubahannya. SEOJK 16
Dalam hal tidak terdapat perubahan komposisi anggota Direksi, maka
diungkapkan mengenai hal tersebut. / Changes in the composition of
125-126
members of the Board of Directors and reasons for the changes. In
the event that there is no change in the composition of the members
of the Board of Directors, this will be disclosed.
PT Bank Mandiri Taspen
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Laporan Tahunan 2024
Page 719
Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Profil Dewan Komisaris Profil Dewan Komisaris, paling sedikit memuat: SEOJK 9
Profile of the Board of Commissioners Profile of the Board of Commissioners, at least contains: SEOJK 16
1. Nama dan jabatan. / Name and position.
2. Foto terbaru. / Latest photos.
3. Usia. / Age.
4. Kewarganegaraan. / Citizenship.
5. Riwayat pendidikan dan/atau sertifikasi. / Educational history and/or
certification.
6. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum pengangkatan sebagai anggota Dewan Komisaris
/ The legal basis for appointment as a member of the Board of
Directors of the Issuer or Public Company concerned
b. Dasar hukum pengangkatan pertama kali sebagai anggota
Dewan Komisaris yang merupakan komisaris independen pada 127-130
Emiten atau Perusahaan Publik yang bersangkutan. / Legal
basis for the first appointment as a member of the Board of
Commissioners who is an independent commissioner of the
Issuer or Public Company concerned.
c. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite serta jabatan lainnya
baik di dalam maupun di luar Emiten atau Perusahaan Publik.
Dalam hal anggota Dewan Komisaris tidak memiliki rangkap
jabatan, maka diungkapkan mengenai hal tersebut. / Concurrent
positions, both as members of the Board of Directors, members
of the Board of Commissioners, and/or committee members as
well as other positions both inside and outside the Issuer or Public
Company. In the event that members of the Board of Directors do
not have concurrent positions, then this is disclosed.
d. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work experience
and time period both inside and outside the Issuer or Public
Company.
7. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, SEOJK 9
pemegang saham utama, dan pengendali baik langsung maupun SEOJK 13
tidak langsung sampai kepada pemilik individu, meliputi nama pihak SEOJK 16
yang terafiliasi. POJK 17
Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi,
maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut.
Hubungan keuangan dan hubungan keluarga anggota Direksi dan
anggota Dewan Komisaris dengan anggota Direksi lain, anggota
Dewan Komisaris lain, dan/atau pemegang saham pengendali Bank.
Affiliation with other members of the Board of Directors, members 131
of the Board of Commissioners, major shareholders and controllers,
either directly or indirectly to individual owners, including names of
affiliated parties.
In the event that members of the Board of Directors have no
affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of members of the Board
of Directors and members of the Board of Commissioners with other
members of the Board of Directors, other members of the Board of
Commissioners, and/or controlling shareholders of the Bank.
8. Pernyataan independensi komisaris independen dalam hal komisaris SEOJK 16
independen telah menjabat lebih dari 2 (dua) periode. / Statement of
N/A
independence of the independent commissioner in the event that the
independent commissioner has served more than 2 (two) terms.
PT Bank Mandiri Taspen
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2024 Annual Report
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
9. Perubahan komposisi anggota Dewan Komisaris dan alasan SEOJK 16
perubahannya. Dalam hal tidak terdapat perubahan komposisi
anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut. / Changes in the composition of members of the Board of 131
Directors and reasons for the changes. In the event that there is no
change in the composition of the members of the Board of Directors,
this will be disclosed.
Profil singkat pejabat eksekutif Termasuk susunan pejabat eksekutif beserta jabatan dan ringkasan SEOJK 9
Executive officer brief profile Riwayat hidup. / Including the composition of executive officers along 132-143
with their positions and a summary of Curriculum Vitae.
Jumlah karyawan dan data Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat SEOJK 9
pengembangan kompetensi karyawan. pendidikan, dan status ketenagakerjaan (tetap/kontrak) dalam tahun SEOJK 16
Number of employees and employee buku. / Data on employee competency development that has been
competency development data. carried out in the financial year consisting of parties (position levels) who
attended training, types of training, and training objectives as well as 144-145
equal opportunities for all employees.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. / Employee
competency development costs that have been incurred in the financial
year.
Komposisi pemegang saham Nama pemegang saham dan persentase kepemilikan pada awal dan SEOJK 9
Shareholder composition akhir tahun buku, yang terdiri dari informasi mengenai: SEOJK 16
POJK 17
Names of shareholders and percentage of ownership at the beginning
and end of the financial year, which consists of information regarding:
1. Pemegang saham yang memiliki 5% (lima persen) atau lebih saham
Emiten atau Perusahaan Publik. / Shareholders who own 5% (five 146
percent) or more shares of Issuers or Public Companies.
2. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham
Emiten atau Perusahaan Publik.
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan
Komisaris tidak memiliki saham, maka diungkapkan mengenai hal
tersebut.
147
2. Members of the Board of Directors and members of the Board of
Commissioners who own shares of Issuers or Public Companies.
In the event that all members of the Board of Directors and/or all
members of the Board of Commissioners do not own shares, then
this matter shall be disclosedthe.
3. Persentase kepemilikan tidak langsung atas saham Emiten atau
Perusahaan Publik oleh anggota Direksi dan anggota Dewan
Komisaris pada awal dan akhir tahun buku, termasuk informasi
mengenai pemegang saham yang terdaftar dalam daftar pemegang
saham untuk kepentingan kepemilikan tidak langsung anggota
Direksi dan anggota Dewan Komisaris.
Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan
Komisaris tidak memiliki kepemilikan tidak langsung atas saham
Emiten atau Perusahaan Publik, maka diungkapkan mengenai hal
tersebut.
3. shares by members of the Board of Directors and members of the
Board of Commissioners at the beginning and end of the financial 147
year, including information regarding shareholders who are
registered in the register of shareholders for the benefit of indirect
ownership by members of the Board of Directors and members of
the Board of Commissioners. In the event that all members of the
Board of Directors and/or all members of the Board of Commissioners
do not have indirect ownership of the shares of the Issuer or Public
Company, then this matter must be disclosed.
Directors and commissioners who own Shares (Directors and Board
of Commissioners/Supervisory Board must report to the company
regarding their and/or family’s share ownership in the company
concerned and other companies, including any changes thereto).
PT Bank Mandiri Taspen
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Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
SEOJK 16
4. Kelompok pemegang saham masyarakat, yaitu kelompok pemegang
saham yang masing-masing memiliki kurang dari 5% (lima persen)
saham Emiten atau Perusahaan Publik. / Group of public shareholders, 147
namely groups of shareholders who each own less than 5% (five
percent) of the shares of the Issuer or Public Company.
5. Jumlah pemegang saham dan persentase kepemilikan per akhir SEOJK 16
tahun buku berdasarkan klasifikasi: / Number of shareholders and
percentage of ownership at the end of the financial year based on
classification:
a. Kepemilikan institusi lokal. / Ownership of local institutions. 146
b. Kepemilikan institusi asing. / Ownership of foreign institutions.
c. Kepemilikan individu lokal. / Local individual ownership.
d. Kepemilikan individu asing. / Foreign individual ownership.
Informasi di atas dapat disajikan dalam bentuk tabel. / The above
information can be presented in tabular form.
Pemegang saham utama dan Informasi mengenai pemegang saham utama dan pengendali Emiten SEOJK 9
pengendali atau Perusahaan Publik, baik langsung maupun tidak langsung, sampai SEOJK 16
Major and controlling shareholder kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan.
147
/ Information regarding major shareholders and controllers of Issuers or
Public Companies, either directly or indirectly, up to individual owners,
presented in the form of a schematic or chart.
Daftar entitas anak perusahaan asosiasi, Nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama SEOJK 9
perusahaan ventura dimana Emiten atau Perusahaan Publik memiliki pengendalian bersama SEOJK 16
List of associate subsidiaries, venture entitas (jika ada), beserta persentase kepemilikan saham, bidang
companies usaha, total aset, dan status operasi entitas anak, perusahaan asosiasi,
perusahaan ventura bersama.
Untuk entitas anak, ditambahkan informasi mengenai alamat entitas
anak tersebut.
148
Names of subsidiaries, associated companies, joint venture companies
where the Issuer or Public Company has joint control of the entity (if
any), along with the percentage of share ownership, line of business,
total assets, and operating status of subsidiaries, associated companies,
joint venture companies.
For subsidiaries, information regarding the address of the subsidiary is
added.
Informasi terkait dengan Kelompok Bank yang merupakan bagian dari suatu kelompok usaha dan/atau SEOJK 9
Usaha Bank memiliki Entitas Anak, harus menambahkan dengan:
Information related to the Bank Business Banks that are part of a business group and/or have Subsidiaries, must
Group add:
Struktur kelompok usaha Bank yang meliputi:
The structure of the Bank’s business group which includes:
a. Struktur kelompok usaha Bank, antara lain terdiri dari Bank, Entitas
Anak, perusahaan terelasi (sister company), Entitas Induk sampai
dengan ultimate shareholder. / The structure of the Bank’s business
group consists of the Bank, Subsidiaries, sister companies, Parent
Entity up to the ultimate shareholder. 149
b. Struktur keterkaitan kepengurusan dalam kelompok usaha Bank. /
Management linkage structure within the Bank’s business group.
c. Pemegang saham yang bertindak atas nama pemegang saham lain.
Pengertian pemegang saham yang bertindak atas nama pemegang
saham lain adalah pemegang saham perorangan atau entitas yang
memiliki tujuan bersama yaitu mengendalikan Bank, berdasarkan
atau tidak berdasarkan suatu perjanjian. / Shareholders acting on
behalf of other shareholders. The definition of a shareholder acting
on behalf of another shareholder is an individual shareholder or an
entity that has the common goal of controlling the Bank, based on or
not based on an agreement.
PT Bank Mandiri Taspen
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2024 Annual Report
Page 722
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Kronologis pencatatan saham Kronologis pencatatan saham, jumlah saham, jumlah saham tercatat SEOJK 16
Share listing chronology setelah masing-masing tindakan korporasi (corporate action), nilai
nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun
buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik
dicatatkan, termasuk pemecahan saham (stock split), penggabungan
saham (reverse stock), dividen saham, saham bonus, dan perubahan nilai
nominal saham, pelaksanaan efek konversi, pelaksanaan penambahan
dan pengurangan modal (jika ada).
150
Chronology of share listing, number of shares, number of listed shares
after each corporate action, nominal value, and offering price from the
beginning of listing to the end of the financial year as well as the name
of the stock exchange where the Issuer’s or Public Company’s shares are
listed, including stock splits ( stock split), merger of shares (reverse stock),
stock dividends, bonus shares, and changes in the nominal value of
shares, implementation of conversion effects, implementation of capital
additions and reductions (if any).
Informasi pencatatan efek lainnya Informasi pencatatan efek lainnya yang belum jatuh tempo pada tahun SEOJK 16
Information on the listing of other buku paling sedikit memuat nama efek, tahun penerbitan, tingkat suku
securities bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat
efek (jika ada).
Information on the listing of other securities that are not yet due in the 131-153
financial year at least contains the names of the securities, the type of
corporate action that causes a change in the number of other securities,
year of issue, interest rate/yield, maturity date, offering value, name of
stock exchange where other securities are listed, and securities rating
(if any).
Informasi penggunaan jasa akuntan Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan SEOJK 16
publik (AP) dan kantor akuntan publik publik (KAP) beserta jaringan/asosiasi/aliansinya meliputi:
(KAP) Information on the use of public accounting services (AP) and public
Information on the use of public accounting firms (KAP) and their networks/associations/alliance includes:
accounting services (AP) and public
accounting firms (KAP) 1. Nama dan alamat. / Name and address.
2. Periode penugasan. / Assignment period.
3. Informasi jasa audit dan/atau non audit yang diberikan. / Information
on audit and/or non-audit services provided.
4. Biaya jasa (fee) audit dan/atau non audit untuk masing- masing
penugasan yang diberikan selama tahun buku. / Audit and/or non- 152-153
audit service fees for each assignment given during the financial year.
5. Dalam hal AP dan KAP beserta jaringan/asosiasi/ aliansinya, yang
ditunjuk tidak memberikan jasa non audit, maka diungkapkan
mengenai informasi tersebut. / In the event that the designated AP
and KAP and their network/ association/alliance do not provide non-
audit services, then the information shall be disclosed.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/
asosiasi/aliansinya dapat disajikan dalam bentuk tabel.
Disclosure of information on the use of AP and KAP services and their
networks/associations/alliances can be presented in tabular form.
Nama dan alamat lembaga dan/atau SEOJK 16
profesi penunjang. Nama dan alamat lembaga dan/atau profesi penunjang pasar modal
selain AP dan KAP. / Names and addresses of capital market supporting 154
Name and address of supporting institutions and/or professions other than AP and KAP.
institution and/or profession.
Penghargaan dan Sertifikasi. Informasi memuat antara lain: SEOJK 9
Awards and Certifications. Information includes, among others:
1. Nama penghargaan dan/atau sertifikasi (berskala nasional dan
internasional). / Name of award and/or certification (national and
international scale).
155-157
2. Tahun perolehan penghargaan dan/atau sertifikasi. / Year of award
and/or certification.
3. Badan pemberi penghargaan dan/atau sertifikasi. / Awarding and/or
certification bodies.
4. Masa berlaku (untuk sertifikasi). / Validity period (for certification).
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
ANALISIS DAN PEMBAHASAN MANAJEMEN ATAS KINERJA PERUSAHAAN /
MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
Rencana Strategis Bank 1. Rencana jangka panjang (corporate plan). / Long term plan (corporate SEOJK 13
Bank Strategic Plan plan). POJK 17
168-171
2. Rencana jangka menengah dan pendek (business plan). / Medium
and short term plans (business plan).
Tinjauan operasi per segmen usaha Tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten SEOJK 9
Operational review per business atau Perusahaan Publik, paling sedikit mengenai: SEOJK 16
segment Operational review per business segment according to the type of
industry of the Issuer or Public Company, at least concerning:
1. Penjelasan masing-masing segmen usaha. / Explanation of each
179
business segment.
2. Kinerja per segmen usaha, antara lain: / Performance per business
segment, among others:
a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya.
180-183
/ Production, which includes process, capacity, and development.
b. Peningkatan/penurunan kapasitas produksi. / Increase/decrease
180-183
in production capacity.
c. Penjualan/pendapatan usaha. / Sales/business income. 183-184
d. Profitabilitas. / Profitability. 184-185
Uraian atas kinerja keuangan Kinerja keuangan komprehensif yang mencakup perbandingan kinerja SEOJK 9
perusahaan keuangan dalam 2 (dua) tahun buku terakhir (dalam bentuk narasi dan SEOJK 16
Description of the company’s financial tabel), penjelasan tentang penyebab adanya perubahan dan dampak
performance perubahan tersebut, paling sedikit mengenai:
Comprehensive financial performance which includes a comparison of
financial performance in the last 2 (two) financial years (in the form of
narratives and tables), an explanation of the causes of the changes and
the impact of these changes, at least concerning:
1. Aset lancar, aset tidak lancar, dan total aset. / Current assets, non- 192-193,
current assets, and total assets. 195-200
2. Liabilitas jangka pendek, liabilitas jangka panjang dan total liabilitas. 193-194,
/ Short term liabilities, long term liabilities and total liabilities. 200-203
3. Penanaman dana (investasi dan pemberian kredit/pembiayaan) dan 192-193,
total aset. / Funding (investment and giving credit/financing). 197-198
4. Dana pihak ketiga dan sumber pendanaan lain. / Third party funds 193-194,
and other funding sources. 201
5. Ekuitas. / Equity. 194, 204-205
6. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif
lain, dan total laba (rugi) komprehensif. / Income/sales, expenses,
205-211
profit (loss), other comprehensive income, and total comprehensive
profit (loss).
7. Arus kas. / Cash flow. 211-214
8. Suku bunga dasar kredit. / Basic credit interest rate. 218-219 SEOJK 9
Analisis kualitas aset produktif dan rasio SEOJK 9
keuangan yang relevan.
220-221
Analysis of the quality of earning assets
and relevant financial ratios.
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Criteria Explanation Page Regulations
Bahasan dan analisis tentang Penjelasan tentang / Explanation of: SEOJK 16
kemampuan membayar utang
dan tingkat kolektibilitas piutang 1. Kemampuan membayar hutang, baik jangka pendek (likuiditas)
perusahaan, dengan menyajikan maupun jangka panjang (solvabilitas). / Ability to pay debts, both 214-217
perhitungan rasio yang relevan sesuai short term (liquidity) and long term (solvability).
dengan jenis industri perusahaan.
Discussion and analysis of the ability to
pay debts and the collectability of the
company’s receivables, by presenting 2. Tingkat kolektibilitas piutang. / Receivables collectibility level. 217-218
the calculation of the relevant ratio
according to the type of company’s
industry.
Bahasan tentang struktur modal (capital Penjelasan atas: / Top explanation: SEOJK 16
structure) dan kebijakan manajemen
atas struktur modal (capital structure 1. Rincian struktur modal (capital structure) yang terdiri dari utang
policy). berbasis bunga/sukuk dan ekuitas. / Details of the capital structure
222-226
(capital structure), which consists of interest-based debt/sukuk and
Discussion on capital structure and
equity.
management policies on capital
structure (capital structure policy). 2. Kebijakan manajemen atas struktur modal (capital structure policies).
222
/ Management policies on capital structure (capital structure policies).
3. Dasar pemilihan kebijakan manajemen. / Basis for selection of
222
management policies.
Bahasan mengenai ikatan yang material Penjelasan tentang: / Explanation of: SEOJK 16
untuk investasi barang modal (bukan
ikatan pendanaan) pada tahun buku 1. Nama pihak yang melakukan ikatan. / The name of the party making 226-227
terakhir. the bond.
Discussion on material commitments for 2. Tujuan dari ikatan tersebut. / The purpose of the bond. 227
capital goods investment (not funding
commitments) in the last financial year. 3. Sumber dana yang diharapkan untuk memenuhi ikatan- ikatan 227
tersebut. / Source of funds expected to fulfill these ties.
4. Mata uang yang menjadi denominasi. / The currency to be
227
denominated.
5. Langkah-langkah yang direncanakan perusahaan untuk melindungi
risiko dari posisi mata uang asing yang terkait. / The steps the
227
company plans to take to protect against risks from related foreign
currency positions.
Catatan: apabila perusahaan tidak mempunyai ikatan terkait investasi
barang modal pada tahun buku terakhir agar diungkapkan.
Notes: if the company has no ties related to investment in capital goods
in the last financial year to be disclosed.
Bahasan mengenai investasi barang Penjelasan tentang: / Explanation of: SEOJK 9
modal yang direalisasikan pada tahun SEOJK 16
buku terakhir. 1. Jenis investasi barang modal. / Types of investment in capital goods. 228
Discussion on investment in capital 2. Tujuan investasi barang modal. / The purpose of investing in capital
goods realized in the last financial year. 228
goods.
3. Nilai investasi barang modal yang dikeluarkan pada tahun buku
terakhir. / Investment value of capital goods issued in the last financial 228
year.
Catatan: apabila tidak terdapat realisasi investasi barang modal, agar
diungkapkan.
Notes: if there is no realization of investment in capital goods, so that
it is disclosed.
Uraian tentang prospek usaha Prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan SEOJK 16
perusahaan. kondisi industri, ekonomi secara umum dan pasar internasional disertai
Description of the company’s business data pendukung kuantitatif dari sumber data yang layak dipercaya. 229-233
prospects. The business prospects of Issuers or Public Companies are linked to
industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data sources.
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Indeks Referensi OJK
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Informasi perbandingan antara target Perbandingan antara target/proyeksi pada awal tahun buku dengan hasil SEOJK 16
pada awal tahun buku dengan hasil yang dicapai (realisasi), mengenai:
yang dicapai (realisasi), dan target atau Comparison between targets/projections at the beginning of the financial
proyeksi yang ingin dicapai untuk satu year with the results achieved (realization), regarding:
tahun mendatang.
Comparative information between 1. Pendapatan/penjualan. / Sales revenue. 234
targets at the beginning of the
2. Laba (rugi). / Profit and loss. 234
financial year with the results achieved
(realization), and targets or projections 3. Struktur modal (capital structure). / Capital structure. 234-235
to be achieved for the next year.
4. Pemasaran. / Marketing. 235
5. Pengembangan SDM. / HR Development. 235-236
6. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan
Publik. / Other matters deemed important by the Issuer or Public 234
Company.
Target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk
1 (satu) tahun mendatang, mengenai:
Targets/projections to be achieved by Issuers or Public Companies for the
next 1 (one) year, regarding:
1. Pendapatan/penjualan. / Sales revenue. 237
2. Laba (rugi). / Profit and loss. 237
3. Struktur modal (capital structure). / Capital structure. 237
4. Kebijakan dividen. / Dividend policy. 238
5. Pemasaran. / Marketing. 238-239
6. Pengembangan SDM. / HR Development 239-242
7. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan
Publik. / Other matters deemed important by the Issuer or Public 237
Company.
Uraian tentang aspek pemasaran. Aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan SEOJK 9
Description of the marketing aspect. Publik, paling sedikit mengenai strategi pemasaran dan pangsa pasar. SEOJK 16
172-175
Marketing aspects of the Issuer’s or Public Company’s goods and/or
services, at least regarding marketing strategy and market share.
Uraian mengenai dividen selama 2 (dua) Uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling SEOJK 16
tahun buku terakhir. sedikit: / Description of dividends for the last 2 (two) financial years, at
Description of dividends for the last 2 least:
(two) financial years.
1. Kebijakan dividen, antara lain memuat informasi persentase jumlah
dividen yang dibagikan terhadap laba bersih. / The dividend policy,
242-243
among other things, contains information on the percentage of the
amount of dividends distributed to net income.
2. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen
non kas. / Cash dividend payment date and/or non-cash dividend 243
distribution date.
3. Jumlah dividen per saham (kas dan/atau non kas). / Amount of
243
dividends per share (cash and/or non-cash).
4. Jumlah dividen per tahun yang dibayar. / The amount of dividends
243
per year paid.
Catatan: apabila tidak ada pembagian dividen, agar diungkapkan
alasannya.
Notes: if there is no distribution of dividends, please state the reasons.
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Realisasi penggunaan dana hasil Memuat uraian mengenai: / Contains descriptions of: SEOJK 16
penawaran umum (dalam hal
perusahaan masih diwajibkan 1. Total perolehan dana. / Total proceeds.
menyampaikan laporan realisasi
2. Rencana penggunaan dana. / Fund usage plan.
penggunaan dana)
Realization of the use of proceeds from 3. Rincian penggunaan dana. / Details of use of funds.
the public offering (in the event that
4. Saldo dana. / Fund balance.
the company is still required to submit
a report on the realization of the use of 5. Tanggal persetujuan RUPS/RUPO atas perubahan penggunaan dana
funds) (jika ada). / The date of approval of the GMS/RUPO for changes in the
use of funds (if any).
a. Dalam hal selama tahun buku, Emiten memiliki kewajiban
menyampaikan laporan realisasi penggunaan dana, maka
diungkapkan realisasi penggunaan dana hasil penawaran umum
secara kumulatif sampai dengan akhir tahun buku. / In the
event that during the financial year, the Issuer has an obligation 244
to submit a report on the realization of the use of funds, the
cumulative realization of the use of proceeds from public
offerings until the end of the financial year is disclosed.
b. Dalam hal terdapat perubahan penggunaan dana sebagaimana
diatur dalam Peraturan Otoritas Jasa Keuangan mengenai laporan
realisasi penggunaan dana hasil penawaran umum, maka Emiten
menjelaskan perubahan tersebut. / In the event that there is a
change in the use of funds as stipulated in the Financial Services
Authority Regulation regarding the report on the realization of
the use of funds from a public offering, the Issuer shall explain
the change.
Catatan: apabila tidak memiliki informasi realisasi penggunaan dana
hasil penawaran umum, agar diungkapkan.
Note: if you do not have information on the realization of the use of
proceeds from a public offering, please disclose it.
Informasi material (jika ada), antara lain Memuat uraian mengenai: SEOJK 16
mengenai investasi, ekspansi, divestasi, Contains descriptions of:
penggabungan/peleburan usaha,
akuisisi, restrukturisasi utang/modal, a. Tanggal, nilai, dan objek transaksi. / Date, value, and transaction
244, 251
transaksi material, transaksi afiliasi, dan object.
transaksi benturan kepentingan.
b. Nama pihak yang melakukan transaksi. / The name of the party
Material information (if any), including 248-250
conducting the transaction.
investment, expansion, divestment,
business merger/consolidation, c. Sifat hubungan afiliasi (jika ada). / Nature of the affiliation relationship
acquisition, debt/ capital restructuring, 248-250
(if any).
material transactions, affiliated
transactions, and conflict of interest d. Penjelasan mengenai kewajaran transaksi. / Explanation of the 247, 252
transactions. fairness of the transaction.
e. Pemenuhan ketentuan terkait. / Fulfillment of related provisions. 247, 252
f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan
informasi sebagaimana dimaksud dalam angka a) sampai dengan
angka f), Emiten atau Perusahaan Publik juga mengungkapkan
informasi:
In the event that there is an affiliation relationship, apart from
disclosing the information referred to in number a) through number
f), the Issuer or Public Company also discloses information:
1) Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur
yang memadai untuk memastikan bahwa transaksi afiliasi
dilaksanakan sesuai dengan praktik bisnis yang berlaku umum
antara lain dilakukan dengan memenuhi prinsip transaksi yang
247-248,
wajar (armslength principle). / The Board of Directors’ statement
252
that affiliated transactions have gone through adequate
procedures to ensure that affiliated transactions are carried out
in accordance with generally accepted business practices, among
others, carried out by fulfilling the arm’s length principle.
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
2) Peran Dewan Komisaris dan komite audit dalam melakukan
prosedur yang memadai untuk memastikan bahwa transaksi
afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi
247-248,
yang wajar (arms length principle). / The role of the Board of
252
Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out
in accordance with generally accepted business practices, among
others, is carried out by fulfilling the arm’s length principle.
g. Untuk transaksi afiliasi atau transaksi material yang merupakan
kegiatan usaha yang dijalankan dalam rangka menghasilkan
pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau
berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi
atau transaksi material tersebut merupakan kegiatan usaha yang
dijalankan dalam rangka menghasilkan pendapatan usaha dan
dijalankan secara rutin, berulang, dan/atau berkelanjutan.
Dalam hal transaksi afiliasi atau transaksi material dimaksud telah
diungkapkan dalam laporan keuangan tahunan, ditambahkan
informasi mengenai rujukan pengungkapan dalam laporan keuangan
tahunan tersebut. 247, 251
For affiliate transactions or material transactions which are business
activities carried out in order to generate business income and are
carried out routinely, repeatedly and/or continuously, an explanation
is added that the affiliated transactions or material transactions are
business activities carried out in order to generate business income
and are carried out routinely, repeatedly, and/or continuously.
In the case of affiliated transactions or material transactions
referred to have been disclosed in the annual financial statements,
information is added regarding references to disclosure in the said
annual financial statements.
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan SEOJK 16
kepentingan yang merupakan hasil pelaksanaan transaksi afiliasi SEOJK 13
dan/atau transaksi benturan kepentingan yang telah disetujui
pemegang saham independen, ditambahkan informasi mengenai
tanggal pelaksanaan RUPS yang menyetujui transaksi afiliasi dan/atau
transaksi benturan kepentingan tersebut.
N/A
For disclosure of affiliated transactions and/or conflict of interest
transactions which are the result of the implementation of
affiliated transactions and/or conflict of interest transactions that
have been approved by independent shareholders, information is
added regarding the date of the GMS that approves the affiliated
transactions and/or conflict of interest transactions.
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan
kepentingan, maka diungkapkan mengenai hal tersebut.
246
In the event that there are no affiliated transactions and/or conflict of
interest transactions, then this is disclosed.
Uraian mengenai perubahan peraturan Uraian memuat antara lain: / The description contains, among others: SEOJK 16
perundang-undangan terhadap
perusahaan pada tahun buku terakhir. 1. Nama peraturan perundang-undangan yang mengalami perubahan. 253-264
/ The names of the laws and regulations that have changed.
Description of changes to laws and
regulations on companies in the last 2. Dampaknya (kuantitatif dan/atau kualitatif) terhadap perusahaan
financial year. (jika signifikan) atau pernyataan bahwa dampaknya tidak signifikan.
265
/ The impact (quantitative and/or qualitative) on the company (if
significant) or the statement that the impact is not significant.
Catatan: apabila tidak terdapat perubahan peraturan perundang-
undangan pada tahun buku terakhir, agar diungkapkan.
Notes: if there is no change in laws and regulations in the last financial
year, so that it is disclosed.
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Uraian mengenai perubahan kebijakan Uraian memuat antara lain: / The description contains, among others: SEOJK 16
akuntansi yang diterapkan perusahaan
pada tahun buku terakhir. 1. Perubahan kebijakan akuntansi. / Changes in accounting policies. 265
Description of changes in accounting 2. Alasan perubahan kebijakan akuntansi. / Reasons for changes in
policies implemented by the company in 265
accounting policies.
the last financial year.
3. Dampaknya secara kuantitatif terhadap laporan keuangan. /
265
Quantitative impact on financial statements.
Catatan: Apabila tidak terdapat perubahan kebijakan akuntansi pada
tahun buku terakhir, agar diungkapkan.
Notes: If there is no change in accounting policy in the last financial
Informasi Eksposur Risiko
dan Eksposur risiko dan permodalan meliputi laporan eksposur risiko dan SEOJK 9
Permodalan. permodalan periode tahunan sebagaimana diatur dalam bagian II
Information on Risk Exposure and Laporan publikasi eksposur risiko dan permodalan. 280-361
Capital. Risk exposure and capital includes annual period risk and capital exposure
reports as stipulated in part II of the Publication Report on risk and capital
exposure.
TATA KELOLA PERUSAHAAN / GOOD CORPORATE GOVERNANCE
RUPS. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun SEOJK 16
GMS. sebelum tahun buku meliputi:
Information regarding GMS resolutions in the financial year and 1 (one)
year before the financial year includes:
a. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun
buku yang direalisasikan pada tahun buku. / GMS resolutions in the
financial year and 1 (one) year prior to the financial year realized in
the financial year.
b. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun
buku yang belum direalisasikan beserta alasan belum direalisasikan. 404-412
/ GMS decisions in the financial year and 1 (one) year prior to the
financial year that have not been realized along with the reasons for
not being realized.
Dalam hal Emiten atau Perusahaan Publik menggunakan pihak
independen dalam pelaksanaan RUPS untuk melakukan perhitungan
suara, maka diungkapkan mengenai hal tersebut.
In the event that an Issuer or Public Company uses an independent party
in the implementation of the GMS to carry out the vote count, it shall be
disclosed regarding this matter.
Direksi. 1. Tugas dan tanggung jawab masing-masing anggota Direksi. SEOJK 13
Directors. Informasi mengenai tugas dan tanggung jawab masing-masing SEOJK 16
anggota Direksi diuraikan dan dapat disajikan dalam bentuk tabel. / POJK 17
Duties and responsibilities of each member of the Board of Directors. 417-418
Information regarding the duties and responsibilities of each member
of the Board of Directors is described and can be presented in tabular
form.
2. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) SEOJK 16
Direksi. / Statement that the Board of Directors has a guideline or 417
charter (charter) of the Board of Directors.
3. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi SEOJK 16
bersama Dewan Komisaris, dan tingkat kehadiran anggota Direksi
dalam rapat tersebut termasuk kehadiran dalam RUPS. Informasi
tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi
bersama Dewan Komisaris, atau RUPS dapat disajikan dalam bentuk
tabel. / Policy and implementation of the frequency of meetings of
the Board of Directors, meetings of the Board of Directors with the 420-432
of Commissioners, and the level of attendance of members of the
Board of Directors at these meetings including attendance at the
GMS. Information on the level of attendance of members of the
Board of Directors at meetings of the Board of Directors, meetings of
the Board of Directors with the Board of Commissioners or GMS can
be presented in tabular form.
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KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
4. Pelatihan dan/atau peningkatan kompetensi anggota Direksi: SEOJK 16
Training and/or competency improvement for members of the Board
of Directors:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Direksi, termasuk program orientasi bagi anggota Direksi yang
baru diangkat (jika ada). / Policy on training and/or competency
improvement for members of the Board of Directors, including an 431-437
orientation program for newly appointed members of the Board
of Directors (if any).
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Direksi dalam tahun buku (jika ada). / Training and/or competency
improvement attended by members of the Board of Directors in
the financial year (if any).
5. Penilaian Direksi terhadap kinerja komite yang mendukung SEOJK 16
pelaksanaan tugas Direksi pada tahun buku paling sedikit memuat:
The Board of Directors’ assessment of the performance of the
committees that support the implementation of the duties of the
Board of Directors in the financial year contains at least:
a. Prosedur penilaian kinerja. / Performance appraisal procedures.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun
437
buku, kompetensi dan kehadiran dalam rapat. / The criteria used
include performance achievements during the financial year,
competence and attendance at meetings.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang
mendukung pelaksanaan tugas Direksi, maka diungkapkan mengenai hal
tersebut. / In the event that the Issuer or Public Company does not have
a committee that supports the implementation of the duties of the Board
of Directors, this will be disclosed.
6. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris SEOJK 13
yang mencapai 5% (lima persen) atau lebih dari modal disetor, yang POJK 17
meliputi jenis dan jumlah lembar saham pada:
Members of the Board of Commissioners who reach 5% (five percent)
or more of paid-up capital, which includes the type and number of
shares in: 441-442
a. Bank yang bersangkutan. / The bank in question.
b. Bank lain. / other banks.
c. Lembaga keuangan bukan bank. / Non-bank financial institutions.
d. Perusahaan lain yang berkedudukan baik di dalam maupun di
luar negeri. / Other companies domiciled both inside and outside
the country.
Dewan Komisaris. SEOJK 13
1. Tugas dan tanggung jawab Dewan Komisaris. / Duties and
Board of Commissioners. 443-445 SEOJK 16
responsibilities of the Board of Commissioners.
POJK 17
2. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau SEOJK 16
piagam (charter) Dewan Komisaris. / Statement that the Board
448
of Commissioners has guidelines or charter of the Board of
Commissioners.
3. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat SEOJK 13
Dewan Komisaris bersama Direksi dan tingkat kehadiran anggota SEOJK 16
Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam
RUPS. Informasi tingkat kehadiran anggota Dewan Komisaris dalam
rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi, atau
RUPS dapat disajikan dalam bentuk tabel. / Policy and implementation
of the frequency of meetings of the Board of Commissioners, meetings
452-457
of the Board of Commissioners with the Board of Directors and the
level of attendance of members of the Board of Commissioners at
these meetings including attendance at the GMS. Information on
the level of attendance of members of the Board of Commissioners
at meetings of the Board of Commissioners, meetings between the
Board of Commissioners and the Board of Directors, or GMS can be
presented in tabular form.
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4. Pelatihan dan/atau peningkatan kompetensi anggota Dewan SEOJK 16
Komisaris:
Training and/or competency improvement for members of the Board
of Commissioners:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Dewan Komisaris, termasuk program orientasi bagi anggota
Dewan Komisaris yang baru diangkat (jika ada). / Policy on
training and/or competency improvement for members of the 458-460
Board of Commissioners, including an orientation program for
newly appointed members of the Board of Commissioners (if
any).
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Dewan Komisaris dalam tahun buku (jika ada). / Training and/or
competency improvement attended by members of the Board of
Commissioners in the financial year (if any).
5. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing SEOJK 16
anggota Direksi dan anggota Dewan Komisaris, paling sedikit
memuat:
Assessment of the performance of the Board of Directors and the
Board of Commissioners as well as each member of the Board of
Directors and members of the Board of Commissioners, contains at
least:
a. Prosedur pelaksanaan penilaian kinerja. / Procedure for 461-466
implementing performance appraisal.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun
buku, kompetensi dan kehadiran dalam rapat. / The criteria used
include performance achievements during the financial year,
competence and attendance at meetings.
c. Pihak yang melakukan penilaian. / The party making the
assessment.
6. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung SEOJK 16
pelaksanaan tugas Dewan Komisaris pada tahun buku meliputi:
The Board of Commissioners’ assessment of the performance of the
Committees that support the implementation of the duties of the
Board of Commissioners in the financial year includes:
466-467
a. Prosedur penilaian kinerja. / Performance appraisal procedures.
b. Kriteria yang digunakan seperti capaian kinerja selama tahun
buku, kompetensi dan kehadiran dalam rapat. / The criteria used
include performance achievements during the financial year,
competence and attendance at meetings.
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Nominasi dan remunerasi Direksi dan Paling sedikit memuat: / Least load:
Dewan Komisaris.
1. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan SEOJK 16
Nomination and remuneration of
proses nominasi anggota Direksi dan/atau anggota Dewan Komisaris.
the Board of Directors and Board of
/ Nomination procedures, including a brief description of the policies 468
Commissioners.
and nomination process for members of the Board of Directors and/
or members of the Board of Commissioners.
2. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, SEOJK 16
antara lain:
Procedures and implementation of remuneration for the Board of
Directors and Board of Commissioners, including:
a. Prosedur penetapan remunerasi Direksi dan Dewan Komisaris.
/ Procedure for determining remuneration for the Board of 468
Directors and Board of Commissioners.
b. Pengungkapan indikator untuk penetapan remunerasi Direksi. /
Disclosure of indicators for determining the remuneration of the 469
Board of Directors.
c. Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji,
tunjangan, tantiem/bonus dan lainnya; dan / The remuneration
structure for the Board of Directors and the Board of
Commissioners such as salaries, allowances, bonuses/ bonuses
and others; And
Catatan: apabila tidak terdapat bonus kinerja, bonus non kinerja, dan
opsi saham yang diterima setiap anggota Dewan Komisaris dan Direksi,
agar diungkapkan.
Notes: if there are no performance bonuses, non performance 469-472
bonuses and stock options received by each member of the Board of
Commissioners and Board of Directors, to be disclosed.
d. Besarnya remunerasi masing-masing anggota Direksi dan
anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
The amount of remuneration for each member of the Board of
Directors and members of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
Dewan pengawas syariah, bagi Paling sedikit memuat: / Least load: SEOJK 16
Emiten atau Perusahaan Publik
yang menjalankan kegiatan a. Nama. / Name.
usaha berdasarkan prinsip syariah
b. Dasar hukum pengangkatan Dewan Pengawas Syariah. / The legal
sebagaimana tertuang dalam anggaran
basis for the appointment of the Sharia Supervisory Board.
dasar.
Sharia supervisory board, for Issuers c. Periode penugasan Dewan Pengawas Syariah. / The assignment N/A
or Public Companies that carry out period of the Sharia Supervisory Board.
business activities based on sharia
d. Tugas dan tanggung jawab Dewan Pengawas Syariah. / Duties and
principles as stated in the articles of
responsibilities of the Sharia Supervisory Board.
association.
e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan
pemenuhan prinsip syariah di pasar modal terhadap Emiten atau
Perusahaan Publik. / Frequency and method of providing advice and
suggestions as well as monitoring compliance with sharia principles
in the capital market to Issuers or Public Companies.
Komite Audit. SEOJK 16
1. Nama dan jabatannya dalam keanggotaan komite. / Name and title
Audit Committee. POJK 17
in the membership of the committee.
2. Usia. / Age.
3. Kewarganegaraan. / Citizenship. 482-483
4. Riwayat pendidikan. / Educational background.
5. Riwayat jabatan, meliputi informasi:
Position history, including information on:
a. Dasar hukum penunjukan sebagai anggota komite. / Legal basis
for appointment as committee member.
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b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota direksi, dan/atau anggota komite serta jabatan lainnya
(jika ada). / Concurrent positions, both as members of the Board
of Commissioners, members of the board of directors, and/or
committee members and other positions (if any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the issuer or
public company.
6. Periode dan masa jabatan anggota komite audit. / Period and tenure
of audit committee members.
7. Uraian tugas dan tanggung jawab. / Description of duties and
479
responsibilities.
8. Pernyataan independensi komite audit. / Audit committee
485
independence statement.
9. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada). / Training and/or competency improvement 490
that has been attended in the financial year (if any).
10. Kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat SEOJK 13
kehadiran anggota komite audit dalam rapat tersebut. / Policy and SEOJK 16
implementation of the frequency of audit committee meetings 485-490 POJK 17
and the level of attendance of audit committee members at these
meetings.
11. Pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan
yang dicantumkan dalam pedoman atau piagam (charter) komite
audit. / Implementation of audit committee activities in the financial 491
year according to what is stated in the audit committee guidelines or
charter.
Komite atau fungsi nominasi dan
remunerasi Emiten atau Perusahaan
Publik. Paling sedikit memuat:
495
Issuer or Public Company nomination Least load:
and remuneration committee or
function.
1. Nama dan jabatannya dalam keanggotaan komite. / Name and title SEOJK 16
in the membership of the committee. POJK 17
2. Usia. / Age.
3. Kewarganegaraan. / Citizenship.
4. Riwayat pendidikan. / Educational background.
5. Riwayat jabatan, meliputi informasi: / Position history, including
information on:
a. Dasar hukum penunjukan sebagai anggota komite. / Legal basis
for appointment as committee member.
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite serta jabatan lainnya
(jika ada). / Concurrent positions, both as members of the Board
of Commissioners, members of the board of directors, and/or
committee members and other positions (if any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar Emiten atau Perusahaan Publik. / Work experience
and time period both inside and outside the issuer or public
company.
6. Periode dan masa jabatan anggota komite. / Period and tenure of
committee members.
7. Pernyataan independensi komite. / Committee independence
496
statement.
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8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada). / Training and/or competency improvement 498-499
that has been attended in the financial year (if any).
9. Uraian tugas dan tanggung jawab. / Description of duties and
492-493
responsibilities.
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter). /
492
Statement that already has a guideline or charter.
11. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran
anggota dalam rapat tersebut. / Policy and implementation of the
497-498
frequency of meetings and the level of attendance of members at
these meetings.
12. Uraian singkat pelaksanaan kegiatan pada tahun buku. / A brief
499
description of the implementation of activities in the financial year.
Dalam hal tidak dibentuk komite nominasi dan remunerasi, Emiten
atau Perusahaan Publik cukup mengungkapkan informasi sebagaimana
dimaksud dalam huruf i) sampai dengan huruf l) dan mengungkapkan:
In the event that a nomination and remuneration committee is not
formed, it is sufficient for the Issuer or Public Company to disclose the
information referred to in letter i) to letter l) and disclose:
1. Alasan tidak dibentuknya komite / The reasons for not forming the
committee
2. Pihak yang melaksanakan fungsi nominasi dan remunerasi. / Parties
carrying out nomination and remuneration functions.
Komite lain yang dimiliki Emiten atau Paling sedikit memuat: / Least load: SEOJK 16
Perusahaan Publik dalam rangka POJK 17
mendukung fungsi dan tugas Direksi 1. Nama dan jabatannya dalam keanggotaan komite. / Name and title
(jika ada) dan/atau komite yang in the membership of the committee.
mendukung fungsi dan tugas Dewan
Komisaris. 2. Usia. / Age.
Other committees owned by Issuers or 3. Kewarganegaraan. / Citizenship.
Public Companies in order to support
the functions and duties of the Board of 4. Riwayat pendidikan. / Educational background.
Directors (if any) and/or committees that
5. Riwayat jabatan, meliputi informasi: / Position history, including
support the functions and duties of the
information on:
Board of Commissioners.
a. Dasar hukum penunjukan sebagai anggota komite. / Legal basis
for appointment as committee member. 504-505
b. Rangkap jabatan, baik sebagai anggota dewan komisaris,
anggota direksi, dan/atau anggota komite serta jabatan lainnya
(jika ada). / Concurrent positions, both as members of the Board
of Commissioners, members of the board of directors, and/or
committee members and other positions (if any).
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the issuer or
public company.
6. Periode dan masa jabatan anggota komite. / Period and tenure of
committee members.
7. Pernyataan independensi komite. / Committee independence
506
statement.
8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam
tahun buku (jika ada). / Training and/or competency improvement 507
that has been attended in the financial year (if any).
9. Uraian tugas dan tanggung jawab. / Description of duties and
501-502
responsibilities.
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
501
komite. / Statement that already has a guideline or charter.
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11. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat
kehadiran anggota komite dalam rapat tersebut. / Policy and
507-510
implementation of the frequency of meetings and the level of
attendance of members at these meetings.
12. Uraian singkat pelaksanaan kegiatan komite pada tahun buku. / A
brief description of the implementation of activities in the financial 510
year.
Sekretaris perusahaan. 1. Nama. / Name. SEOJK 16
Company secretary.
2. Domisili. / Domicile.
3. Riwayat jabatan, meliputi:
Position history, including:
a. Dasar hukum penunjukan sebagai sekretaris perusahaan. / Legal
basis for appointment as company secretary. 514
b. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the issuer or
public company.
4. Riwayat pendidikan. / Educational background.
5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku. / Training and/or competency improvement attended in 514
the financial year.
6. Uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun
buku. / Brief description of the implementation of the duties of the 514-515
corporate secretary in the financial year.
Unit Audit Internal. 1. Nama kepala unit audit internal. / Name of the head of the internal SEOJK 16
Internal Audit Unit. audit unit. POJK 17
2. Riwayat jabatan, meliputi: / Position history, including:
a. Dasar hukum penunjukan sebagai kepala unit audit internal. /
Legal basis for appointment as company secretary.
517
b. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar emiten atau perusahaan publik. / Work
experience and time period both inside and outside the issuer or
public company.
3. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada). /
Qualification or certification as internal audit profession (if any).
4. Jumlah pegawai (auditor internal) pada unit audit internal. / Number
525
of employees (internal auditors) in the internal audit unit.
5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku. / Training and/or competency improvement attended in 517-524
the financial year.
6. Struktur dan kedudukan unit audit internal. / The structure and
516
position of the internal audit unit.
7. Uraian tugas dan tanggung jawab. / Description of duties and
525
responsibilities.
8. Pernyataan bahwa telah memiliki pedoman atau piagam (charter)
unit audit internal. / A statement that the internal audit unit has 524
guidelines or charters.
9. Uraian singkat pelaksanaan tugas unit audit internal pada tahun buku
termasuk kebijakan dan pelaksanaan frekuensi rapat dengan direksi,
dewan komisaris, dan/ atau komite audit. / A brief description of the
implementation of the duties of the internal audit unit in the financial 531-538
year including the policy and implementation of the frequency of
meetings with the directors, board of commissioners and/or the audit
committee.
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Akuntan Publik. 1. Nama dan tahun akuntan publik yang melakukan audit laporan POJK 17
Public Accountant. keuangan tahunan selama 5 tahun terakhir. / The name and year of
the public accountant who audited the annual financial statements
for the last 5 years.
2. Nama dan tahun Kantor Akuntan Publik yang melakukan audit
laporan keuangan tahunan selama 5 tahun terakhir. / The name
and year of the public accountant who audited the annual financial
statements for the last 5 years.
3. Besarnya fee untuk masing-masing jenis jasa yang diberikan oleh
Kantor Akuntan Publik pada tahun buku terakhir. / The amount of 573
the fee for each type of service provided by the Public Accounting
Firm in the last financial year.
4. Jasa lain yang diberikan Kantor Akuntan Publik dan akuntan publik
selain jasa audit laporan keuangan tahunan pada tahun buku
terakhir. / Other services provided by the Public Accounting Firm
and public accountants in addition to auditing the annual financial
statements for the last financial year.
Catatan: apabila tidak ada jasa lain dimaksud, agar diungkapkan.
Notes: if there is no other service in question, so that it is disclosed.
Uraian mengenai sistem pengendalian 1. Pengendalian keuangan dan operasional, serta kepatuhan terhadap SEOJK 13
internal (internal Control) yang peraturan perundang-undangan lainnya. / Financial and operational 576-579 SEOJK 16
diterapkan oleh emiten atau perusahaan control, as well as compliance with other laws and regulations.
Publik.
2. Tinjauan atas efektivitas sistem pengendalian internal. / Review of the
Description of the internal control 583
effectiveness of the internal control system.
system implemented by the issuer or
public company. 3. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem SEOJK 16
pengendalian internal. / Statement of the Board of Directors and/
583
or Board of Commissioners regarding the adequacy of the internal
control system.
Sistem manajemen risiko yang 1. Gambaran umum mengenai sistem manajemen risiko Emiten atau SEOJK 16
diterapkan oleh Emiten Atau Perusahaan Publik. / General description of the Issuer’s or Public 584-592 SEOJK 13
Perusahaan Publik. Company’s risk management system.
Risk management system implemented
2. Jenis risiko dan cara pengelolaannya. / Types of risk and how to
by Issuers or Public Companies. 592-596
manage them.
3. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau
Perusahaan Publik. / Review of the effectiveness of the Issuer’s or 597
Public Company’s risk management system.
4. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas SEOJK 16
kecukupan sistem manajemen risiko. / Statement of the Board of
597-598
Directors and/or Board of Commissioners or the audit committee on
the adequacy of the risk management system.
Fungsi kepatuhan. Tingkat kepatuhan Bank terhadap seluruh ketentuan dan peraturan SEOJK 13
Compliance function. perundang-undangan serta pemenuhan komitmen dengan otoritas yang POJK 17
berwenang. / The level of the Bank’s compliance with all provisions and 598-612
laws and regulations as well as fulfillment of commitments with the
competent authorities.
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Perkara hukum yang berdampak 1. Pokok perkara/gugatan. / Main case/lawsuit. SEOJK 16
material yang dihadapi Oleh emiten
atau perusahaan publik, entitas anak, 2. Status penyelesaian perkara/gugatan. / Case/lawsuit settlement
Anggota direksi dan anggota dewan status.
komisaris (jika ada).
3. Pengaruhnya terhadap kondisi emiten atau perusahaan publik. / The
Legal cases with a material impact impact on the condition of issuers or public companies. The risks
faced by issuers or public companies, faced by the company and the nominal value of claims/lawsuits.
subsidiaries, members of the board of
directors and members of the board of 4. Pengungkapan mengenai permasalahan hukum paling sedikit SEOJK 13
commissioners (if any). mencakup:
Disclosure regarding legal issues at least includes:
a. jumlah permasalahan perdata dan permasalahan pidana yang
dihadapi dan telah mendapat putusan yang mempunyai kekuatan 615-642
hukum tetap. / the number of civil and criminal cases faced and
decisions that have permanent legal force.
b. jumlah permasalahan perdata dan permasalahan pidana yang
dihadapi dan masih dalam proses penyelesaian. / the number of
civil and criminal matters faced and still in the process of being
resolved.
Catatan: dalam hal perusahaan, entitas anak, anggota Dewan Komisaris,
dan anggota Direksi tidak memiliki perkara penting, agar diungkapkan.
Notes: in the event that the company, subsidiaries, members of the
Board of Commissioners and members of the Board of Directors do not
have important matters, this must be disclosed.
Informasi tentang sanksi administratif/ SEOJK 16
sanksi yang Dikenakan kepada emiten
atau perusahaan publik, Anggota
Dewan Komisaris dan anggota direksi,
oleh Otoritas jasa keuangan dan otoritas
lainnya pada tahun Buku (jika ada).
Information on administrative sanctions/ 642
sanctions imposed on issuers or
public companies, board members
commissioners and members of the
board of directors, by the Financial
Services Authority and other authorities
in the financial year (if any).
Informasi mengenai kode etik Emiten 1. Pokok-pokok kode etik. / Principles of the code of ethics. 647-648 SEOJK 16
atau Perusahaan Publik.
2. Bentuk sosialisasi kode etik dan upaya penegakannya / Forms of
Information regarding the code of 649-650
dissemination of the code of ethics and enforcement efforts
ethics of Issuers or Public Companies
3. Pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota
Dewan Komisaris, dan karyawan Emiten atau Perusahaan Publik /
Statement that the code of ethics applies to members of the Board of 649
Directors, members of the Board of Commissioners, and employees
of the Issuer or Public Company
Penerapan Tata Kelola dalam Pemberian 1. Komite Remunerasi / Remuneration Committee POJK 45
Remunerasi bagi Bank. a. Nama anggota, komposisi, tugas dan tanggung jawab. / Name of
Implementation of Governance in members, composition, duties and responsibilities.
Providing Remuneration for Banks. b. Jumlah rapat yang dilakukan. / Number of meetings held.
566
c. Remunerasi yang telah dibayarkan kepada anggota Komite
Remunerasi selama 1 (satu) tahun. / Remuneration that has been
paid to members of the Remuneration Committee for 1 (one)
year.
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2. Proses penyusunan kebijakan Remunerasi yang meliputi:
Remuneration policy formulation process which includes:
a. Tinjauan mengenai latar belakang dan tujuan kebijakan
Remunerasi. / Review of the background and objectives of the
Remuneration policy.
b. Pelaksanaan kaji ulang atas kebijakan Remunerasi pada tahun
sebelumnya, beserta perbaikannya. / Implementation of a review 566
of the Remuneration policy in the previous year, along with its
improvements.
c. Mekanisme untuk memastikan bahwa Remunerasi bagi Pegawai
di unit kontrol bersifat independen dari unit kerja yang diawasinya.
/ Mechanism to ensure that Remuneration for Employees in the
control unit is independent from the work unit they supervise.
3. Cakupan kebijakan Remunerasi dan implementasinya per unit
bisnis, per wilayah dan pada perusahaan anak atau kantor cabang
yang berlokasi di luar negeri / Remuneration policy coverage and its 566-567
implementation per business unit, per region and in subsidiaries or
branch offices located overseas
4. Remunerasi dikaitkan dengan risiko yang meliputi:
Remuneration is associated with risks that include:
a. Jenis risiko utama (key risk) yang digunakan dalam menerapkan
Remunerasi. / The main type of risk (key risk) used in implementing
Remuneration.
b. Kriteria untuk menentukan jenis risiko utama, termasuk untuk
risiko yang sulit diukur. / Criteria for determining the main types
of risk, including for risks that are difficult to measure. 567
c. Dampak penetapan risiko utama terhadap kebijakan Remunerasi
yang Bersifat Variabel. / The impact of determining the main risk
on the Variable Remuneration policy.
d. Perubahan penentuan jenis risiko utama dibandingkan dengan
tahun lalu beserta alasannya, apabila ada. / Changes in the
determination of the main types of risk compared to last year and
the reasons, if any.
5. Pengukuran kinerja dikaitkan dengan Remunerasi yang meliputi:
Performance measurement is associated with Remuneration which
includes:
a. Tinjauan mengenai kebijakan Remunerasi yang dikaitkan dengan
penilaian kinerja. / Review of Remuneration policies linked to
performance appraisal.
b. Metode dalam mengaitkan Remunerasi individu dengan kinerja
Bank, kinerja unit kerja dan kinerja individu. / The method of
linking individual Remuneration with Bank performance, work
568
unit performance and individual performance.
c. Uraian mengenai metode yang digunakan Bank untuk
menyatakan bahwa kinerja yang disepakati tidak dapat tercapai
sehingga perlu dilakukan penyesuaian atas remunerasi serta
besarnya penyesuaian remunerasi jika kondisi tersebut terjadi.
/ A description of the method used by the Bank to state that
the agreed performance cannot be achieved, so it is necessary
to make adjustments to remuneration and the amount of
remuneration adjustments if this condition occurs.
6. Penyesuaian Remunerasi dikaitkan dengan Kinerja dan Risiko yang
meliputi:
Remuneration Adjustment is related to Performance and Risk which
includes:
a. Kebijakan mengenai Remunerasi yang Bersifat Variabel yang
ditangguhkan, besarannya, dan kriteria untuk menetapkan
besaran tersebut. / Policy regarding Variable Remuneration that
is deferred, the amount, and the criteria for determining the 568
amount.
b. Kebijakan Bank mengenai Remunerasi yang Bersifat Variabel
yang ditangguhkan yang ditunda pembayarannya (malus), atau
ditarik kembali apabila sudah dibayarkan (clawback). / The
Bank’s policy regarding Variable Deferred Remuneration which is
postponed for payment (malus), or withdrawn when it has been
paid (clawback).
PT Bank Mandiri Taspen
735
2024 Annual Report
Page 738
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
7. Nama konsultan ekstern dan tugas konsultan terkait kebijakan
Remunerasi, apabila Bank menggunakan jasa konsultan ekstern. /
The name of the external consultant and the duties of the consultant 569
related to the Remuneration policy, if the Bank uses the services of an
external consultant.
8. Paket Remunerasi dan fasilitas yang diterima oleh Direksi dan Dewan
Komisaris mencakup struktur Remunerasi dan rincian jumlah nominal.
/ The Remuneration Package and facilities received by the Board of 569
Directors and Board of Commissioners include the Remuneration
structure and details of the nominal amount.
9. Remunerasi yang Bersifat Variabel, meliputi:
Variable Remuneration includes:
a. Bentuk Remunerasi yang Bersifat Variabel beserta alasan
pemilihan bentuk tersebut. dan / Forms of Variable Remuneration
along with the reasons for choosing this form. And
570
b. Penjelasan apabila terdapat perbedaan pemberian Remunerasi
yang Bersifat Variabel di antara para Direksi, Dewan Komisaris
dan/atau Pegawai. / An explanation if there are differences in the
provision of Variable Remuneration among the Directors, Board
of Commissioners and/or Employees.
10. Jumlah Direksi, Dewan Komisaris dan Pegawai yang menerima
Remunerasi yang Bersifat Variabel selama 1 (satu) tahun, dan total
nominalnya. / The number of Directors, Board of Commissioners and 570
Employees who receive Variable Remuneration for 1 (one) year, and
the total amount.
11. Jabatan dan jumlah pihak yang menjadi material risk takers. / Position
570
and number of parties who are material risk takers.
12. Shares option yang dimiliki Direksi, Dewan Komisaris, dan Pejabat
Eksekutif. / Shares optionowned by the Board of Directors, Board of 570-571
Commissioners and Executive Officers.
13. Rasio gaji tertinggi dan terendah / The ratio of the highest and lowest
571
salaries
14. Jumlah penerima dan jumlah total Remunerasi yang Bersifat Variabel
yang dijamin tanpa syarat akan diberikan oleh Bank kepada calon
Direksi, calon Dewan Komisaris, dan/atau calon Pegawai selama 1
(satu) tahun pertama bekerja / The number of beneficiaries and the
571
total amount of Variable Remuneration guaranteed unconditionally
will be given by the Bank to candidates for the Board of Directors,
candidates for the Board of Commissioners, and/or prospective
Employees during the first 1 (one) year of work
15. Jumlah Pegawai yang terkena pemutusan hubungan kerja dan total
nominal pesangon yang dibayarkan / The number of employees
571
affected by termination of employment and the total amount of
severance paid
16. Jumlah total Remunerasi yang Bersifat Variabel yang ditangguhkan,
yang terdiri dari tunai dan/atau saham atau instrumen yang berbasis
saham yang diterbitkan Bank. / The total amount of deferred Variable 571
Remuneration, which consists of cash and/or shares or share-based
instruments issued by the Bank.
17. Jumlah total Remunerasi yang Bersifat Variabel yang ditangguhkan
yang dibayarkan selama 1 (satu) tahun. / The total amount of 572
deferred Variable Remuneration paid for 1 (one) year.
18. Rincian jumlah Remunerasi yang diberikan dalam satu tahun meliputi:
Details of the amount of Remuneration given in one year include:
a. Remunerasi yang bersifat tetap maupun variabel. / Fixed or
variable remuneration.
b. Remunerasi yang ditangguhkan dan tidak ditangguhkan. /
572
Deferred and non-deferred remuneration.
c. Bentuk Remunerasi yang diberikan secara tunai dan/atau saham
atau instrumen yang berbasis saham yang diterbitkan Bank. /
Forms of Remuneration provided in cash and/or shares or share-
based instruments issued by the Bank.
PT Bank Mandiri Taspen
736
Laporan Tahunan 2024
Page 739
Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
19. Informasi kuantitatif mengenai:
Quantitative information about:
a. Total sisa Remunerasi yang masih ditangguhkan baik yang
terekspos penyesuaian implisit maupun eksplisit. / The total
remaining Remuneration that is still suspended, both exposed to
implicit and explicit adjustments.
b. Total pengurangan Remunerasi yang disebabkan karena
572
penyesuaian eksplisit selama periode laporan. / Total reduction
in Remuneration caused by explicit adjustments during the
reporting period.
c. Total pengurangan Remunerasi yang disebabkan karena
penyesuaian implisit selama periode laporan. / Total reduction
in Remuneration caused by implicit adjustments during the
reporting period.
Uraian singkat mengenai kebijakan Dalam hal pemberian kompensasi berupa program Kepemilikan saham SEOJK 16
pemberian Kompensasi jangka panjang oleh manajemen (management stock Ownership program/MSOP) dan/
berbasis kinerja kepada manajemen atau program Kepemilikan saham oleh karyawan (employee stock
dan/ atau karyawan yang dimiliki Ownership program/ESOP).
oleh emiten Atau perusahaan publik Informasi yang diungkapkan Paling sedikit memuat:
(jika ada), antara lain berupa Program
kepemilikan saham oleh manajemen In terms of compensation in the form of management stock ownership
(management stock program (MSOP) and/or employee stock ownership program (ESOP).
ownership program/MSOP) dan/atau The information disclosed shall contain at least:
Program kepemilikan saham oleh
karyawan (employee Stock ownership 1. Jumlah saham dan/atau opsi. / Number of shares and/or options.
652-654
program/ESOP). 2. Jangka waktu pelaksanaan. / Implementation period.
A brief description of the policy of
providing performance-based longterm 3. Persyaratan karyawan dan/atau manajemen yang berhak. / Eligible
compensation to management and/or employee and/or management requirements.
employees owned by issuers or public
companies (if any), including but not
limited to management stock ownership 4. Harga pelaksanaan atau penentuan harga pelaksanaan. / The exercise
programs program ownership/MSOP) price or the determination of the exercise price.
and/or employee stock ownership
program (ESOP).
1. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris SEOJK 16
paling lambat 3 (tiga) hari kerja Setelah terjadinya kepemilikan atau
setiap Perubahan kepemilikan atas saham perusahaan Terbuka. /
Uraian singkat mengenai kebijakan Share ownership of members of the Board of Directors and members
pengungkapan Informasi mengenai of the Board of Commissioners no later than 3 (three) working days 474
A brief description of the Information after the ownership or any change in ownership of the shares of the
disclosure policy regarding Public Company.
2. Pelaksanaan atas kebijakan dimaksud. / Implementation of the
intended policy.
Uraian mengenai sistem pelaporan 1. Cara penyampaian laporan pelanggaran. / How to submit a violation SEOJK 16
655-656
pelanggaran (whistleblowing system) di report.
Emiten atau Perusahaan Publik.
2. Perlindungan bagi pelapor. / Protection for reporters. 656
Description of the whistleblowing
system at the Issuer or Public Company. 3. Penanganan pengaduan. / The handling of complaints. 657-659
4. Pihak yang mengelola pengaduan. / The party managing the
654-655
complaint.
5. Hasil dari penanganan pengaduan, paling sedikit:
The results of handling complaints, at least:
a. Jumlah pengaduan yang masuk dan diproses Dalam tahun buku.
660
/ Number of complaints received and processed in the financial
year.
b. Tindak lanjut pengaduan. / Complaint follow-up.
Dalam hal emiten atau perusahaan publik tidak memiliki Sistem pelaporan
pelanggaran (whistleblowing system), Maka diungkapkan mengenai hal
tersebut. / In the event that an issuer or a public company does not have
a whistleblowing system, this will be disclosed.
PT Bank Mandiri Taspen
737
2024 Annual Report
Page 740
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Uraian mengenai kebijakan anti korupsi 1. Program dan prosedur yang dilakukan dalam Mengatasi praktik SEOJK 16
Emiten atau Perusahaan Publik. korupsi, balas jasa (kickbacks), Fraud, suap dan/atau gratifikasi dalam POJK 17
Description of the Issuer’s or Public Emiten atau Perusahaan Publik. / Programs and procedures carried 660-665
Company’s anti-corruption policy. out in Overcoming corrupt practices, kickbacks, fraud, bribery and/or
gratuities in Issuers or Public Companies.
2. Pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau
Perusahaan Publik. / Anti-corruption training/socialization for 665-667
employees of Issuers or Public Companies.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki Kebijakan anti
korupsi, maka dijelaskan alasan tidak Dimilikinya kebijakan dimaksud.
/ In the event that the Issuer or Public Company does not have an
anticorruption policy, the reasons for not having the said policy will be
explained.
Penanganan benturan kepentingan SEOJK 13
669 POJK 17
Handling conflicts of interest
Penyediaan dana kepada pihak terkait SEOJK 13
(related party) dan penyediaan dana Informasi yang perlu diungkap adalah jumlah total baki debet penyediaan
besar (large exposure). dana kepada pihak terkait (related party) dan kepada debitur inti (individu
atau grup) per posisi laporan / Information that needs to be disclosed 668-669
Provision of funds to related parties is the total amount of debit balances for provision of funds to related
and provision of large funds (large parties and to core debtors (individuals or groups) per report position
exposure).
Transparansi kondisi keuangan dan non SEOJK 13
keuangan Bank yang belum diungkap POJK 17
dalam laporan lain.
670-671
Transparency of the Bank’s financial and
non-financial conditions that have not
been disclosed in other reports.
Informasi lain yang terkait dengan SEOJK 13
Tata Kelola Bank, antara lain berupa
intervensi pemilik, perselisihan intern
atau permasalahan yang timbul sebagai
dampak kebijakan remunerasi pada
Bank.
669
Other information related to Bank
Governance, including owner
intervention, internal disputes or
problems that arise as a result of
remuneration policies at the Bank.
Jumlah Penyimpangan (Internal Fraud). Pengungkapan mengenai penyimpangan (internal fraud) paling sedikit SEOJK 13
Number of Deviations (Internal Fraud). mencakup: / Disclosure of irregularities (internal fraud) at least includes:
1. Jumlah penyimpangan (internal fraud) yang telah diselesaikan. /
Number of deviations (internal fraud) that have been resolved.
2. Jumlah penyimpangan (internal fraud) yang sedang dalam proses
penyelesaian di internal bank. / The number of irregularities (internal
fraud) that are in the process of being resolved internally at the bank. 668
3. Jumlah penyimpangan (internal fraud) yang belum diupayakan
penyelesaian di internal bank. / Number of irregularities (internal
fraud) that have not been resolved internally at the bank.
4. Jumlah penyimpangan (internal fraud) yang telah ditindaklanjuti
melalui proses hukum. / The number of irregularities (internal fraud)
that have been followed up through the legal process.
Pembelian Kembali (Buy Back) Saham 1. Kebijakan dalam melakukan pembelian kembali (buy back) saham SEOJK 13
dan/atau Obligasi Bank. atau obligasi Bank. / Policy in buying back shares or bonds of the
Buy Back of Shares and/or Bank Bonds. Bank.
2. Jumlah lembar saham dan/atau obligasi yang dibeli kembali. /
Number of shares and/or bonds bought back. 669
3. Harga pembelian kembali per lembar saham dan/atau obligasi. /
Repurchase price per share and/or bond.
4. Peningkatan laba per lembar saham dan/atau obligasi. / Increase in
earnings per share and/or bonds.
PT Bank Mandiri Taspen
738
Laporan Tahunan 2024
Page 741
Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
Pemberian Dana untuk Kegiatan Sosial Pengungkapan mengenai pemberian dana untuk kegiatan sosial dan/ SEOJK 13
dan/atau Kegiatan Politik Selama atau kegiatan politik paling sedikit meliputi pihak penerima dana dan
Periode Pelaporan. jumlah dana yang diberikan.
668
Provision of Funds for Social Activities Disclosure regarding the provision of funds for social activities and/or
and/or Political Activities During the political activities at least includes the recipient of the funds and the
Reporting Period. amount of funds provided.
Penerapan keuangan berkelanjutan, POJK 17
termasuk penerapan tanggung jawab
sosial dan lingkungan
677
Implementation of sustainable finance,
including implementation of social and
environmental responsibility
Penerapan atas pedoman tata kelola 1. Pernyataan mengenai rekomendasi yang telah dilaksanakan dan/ SEOJK 16
Perusahaan Terbuka bagi Emiten yang atau / Statement regarding recommendations that have been
menerbitkan efek bersifat ekuitas atau implemented and/or
Perusahaan Publik.
2. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai
Implementation of Public Company
alasan dan alternatif pelaksanaannya (jika ada). / Explanation of 678-689
governance guidelines for Issuers
recommendations that have not been implemented, accompanied by
that issue equity securities or Public
reasons and alternatives for implementation (if any).
Companies.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. /Disclosure
of information can be presented in tabular form.
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN EMITEN ATAU PERUSAHAAN PUBLIK /
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
Tanggung Jawab Sosial Perusahaan. 1. Informasi yang diungkapkan dalam bagian tanggung jawab sosial SEOJK 16
Corporate Social Responsibility dan lingkungan merupakan Laporan Keberlanjutan (Sustainability
Report) sebagaimana dimaksud dalam Peraturan Otoritas Jasa
Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan
Publik, paling sedikit memuat:
The information disclosed in the social and environmental
responsibility section is a Sustainability Report as intended in Financial
Services Authority Regulation Number 51/POJK.03/2017 concerning
the Implementation of Sustainable Finance for Financial Services
Institutions, Issuers and Public Companies, containing at least :
a) Penjelasan strategi keberlanjutan. / Explanation of sustainability
strategy.
b) Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan
hidup). / Overview of sustainability aspects (economic, social and
environmental). 707
c) Profil singkat Emiten atau Perusahaan Publik. / Brief profile of the
Issuer or Public Company.
d) Penjelasan Direksi. / Directors’ Explanation.
e) Tata kelola keberlanjutan. / Sustainability governance.
f) Kinerja keberlanjutan. / Sustainability performance.
g) Verifikasi tertulis dari pihak independen, jika ada. / Written
verification from an independent party, if any.
h) Lembar umpan balik (feedback) untuk pembaca, jika ada. /
Feedback sheet for readers, if any.
i) Tanggapan Emiten atau Perusahaan Publik terhadap umpan balik
laporan tahun sebelumnya. / The Issuer’s or Public Company’s
response to feedback from the previous year’s report.
PT Bank Mandiri Taspen
739
2024 Annual Report
Page 742
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
2. Laporan Keberlanjutan sebagaimana dimaksud pada angka 1), harus
disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan
(Sustainability Report) Bagi Emiten dan Perusahaan Publik
sebagaimana tercantum dalam Lampiran II yang merupakan bagian
tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini. /
Sustainability Report as referred to in number 1), must be prepared in
accordance with the Technical Guidelines for Preparing Sustainability
Reports for Issuers and Public Companies as stated in Appendix II
which is an inseparable part of this Financial Services Authority
Circular Letter.
3. Informasi Laporan Keberlanjutan (Sustainability Report) pada angka
1) dapat:
Sustainability Report information in number 1) can:
a) Diungkapkan pada bagian lain yang relevan di luar bagian
tanggung jawab sosial dan lingkungan, seperti penjelasan Direksi
terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait
Laporan Direksi; dan/atau / Disclosed in other relevant sections
outside the social and environmental responsibility section, such
as the Directors’ explanation regarding the Sustainability Report
disclosed in the relevant section of the Directors’ Report; and/or
b) Merujuk pada bagian lain di luar bagian tanggung jawab sosial
dan lingkungan dengan tetap mengacu pada Pedoman Teknis
Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi
Emiten dan Perusahaan Publik sebagaimana tercantum dalam
Lampiran II yang merupakan bagian tidak terpisahkan dari Surat
Edaran Otoritas Jasa Keuangan ini, seperti profil Emiten atau
Perusahaan Publik. / Refer to other sections outside the social
and environmental responsibility section while still referring to
the Technical Guidelines for Preparing Sustainability Reports for
Issuers and Public Companies as listed in Appendix II which is
an inseparable part of this Financial Services Authority Circular
Letter, such as the profile Issuer or Public Company.
4. Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud
pada angka 1) merupakan bagian yang tidak terpisahkan dari
Laporan Tahunan namun dapat disajikan secara terpisah dengan
Laporan Tahunan. / The Sustainability Report as referred to in number
1) is an inseparable part of the Annual Report but can be presented
separately from the Annual Report.
5. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan
Laporan Tahunan, informasi yang diungkapkan dalam Laporan
Keberlanjutan dimaksud harus:
In the event that the Sustainability Report is presented separately from
the Annual Report, the information disclosed in the Sustainability
Report must:
a) Memuat seluruh informasi sebagaimana dimaksud pada angka
1); dan / Contains all information as intended in number 1); And
PT Bank Mandiri Taspen
740
Laporan Tahunan 2024
Page 743
Indeks Referensi OJK
OJK Reference Index
KRITERIA PENJELASAN HALAMAN REGULASI
Criteria Explanation Page Regulations
b) Disusun sesuai Pedoman Teknis Penyusunan Laporan
Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan
Publik sebagaimana tercantum dalam Lampiran II yang
merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas
Jasa Keuangan ini. / Prepared in accordance with the Technical
Guidelines for Preparing Sustainability Reports for Issuers and
Public Companies as stated in Appendix II which is an inseparable
part of this Financial Services Authority Circular Letter.
6. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan
Laporan Tahunan, maka dalam bagian tanggung jawab sosial
dan lingkungan memuat informasi bahwa informasi mengenai
tanggung jawab sosial dan lingkungan telah diungkapkan dalam
Laporan Keberlanjutan yang disajikan secara terpisah dari Laporan
Tahunan. / If the Sustainability Report is presented separately from
the Annual Report, then the social and environmental responsibility
section contains information that information regarding social and
environmental responsibility has been disclosed in the Sustainability
Report which is presented separately from the Annual Report.
7. Penyampaian Laporan Keberlanjutan (Sustainability Report) yang
disajikan secara terpisah dengan Laporan Tahunan harus disampaikan
bersamaan dengan penyampaian Laporan Tahunan. / Submission of
a Sustainability Report which is presented separately with the Annual
Report must be submitted simultaneously with the submission of the
Annual Report.
Keterangan / Information
SEOJK 16 Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik.
:
OJK Circular Letter No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of Issuers or Public Companies
SEOJK 9 Surat Edaran Otoritas Jasa Keuangan No. 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional.
:
OJK Circular Letter No. 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank Reports.
SEOJK 13 Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum.
OJK Circular Letter No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks.
POJK 45 Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 tentang Penerapan Tata Kelola Dalam Pemberian Remunerasi Bagi Bank
: Umum.
OJK Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for Commercial Banks.
POJK 17 Peraturan Otoritas Jasa Keuangan 17 Tahun 2023 Tentang Penerapan Tata Kelola Bagi Bank Umum.
:
OJK Regulation 17 of 2023 concerning the Implementation of Governance for Commercial Banks
PT Bank Mandiri Taspen
741
2024 Annual Report
Page 744
PT Bank Mandiri Taspen Laporan keuangan tanggal 31 Desember 2024 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2024 and for the year then ended with independent auditor’s report
Page 745
mandiri
taspen
Nomor: DIR/ 0$W/2025
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTORS' STATEMENT
TENTANG REGARDING
TANGGUNG JAWAB ATAS LAPORAN KEUANGAN THE RESPONSIBILITY FOR
PADA TANGGAL DAN UNTUK THE FINANCIAL STATEMENTS
TAHUN YANG BERAKHIR AS OFAND FOR THE YEAR ENDED
31 DESEMBER 2024 DECEMBER 31, 2024
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
Kami yang bertanda tangan dibawah ini: We, the undersigned:
1. Nama Elmamber Petamu Sinaga 7. Name : E/mamber Petamu Sinaga
Alamat Kantor Graha Mantap, Jalan Office Address : Graha Mantap, Ja/an Proklamasi
Proklamasi No.31 Menteng, No.31 Menteng, Jakarta Pusat
Jakarta Pusat
Alamat Domisili JL. Pulo Asem Timur VI No.2, Residential : JL. Pu/o Asem Timur V/ No.2,
RT002 /RW005 Kel.Jati Address RT002 /RW005 Kel. Jati
Kec.Pulogadung, Jakarta Timur Kec.Pu/ogadung, Jakarta Timur
Nomor Telepon 021 — 21231772 Phone Number : 021— 21231772
Jabatan Direktur Utama Title : President Director
2. Nama Putu Apriyanto 2. Name Putu Apriyanto
Alamat Kantor Graha Mantap, Jalan Office Address Graha Mantap, Ja/an Proklamasi
Proklamasi No.31 Menteng, No.31 Menteng, Jakarta Pusat
Jakarta Pusat
Alamat Domisili JL. Danau Tondano Blok E/IV Residential JL. Danau Tondano Blok E/lV No.
No. 20-21 RT005/RW007 Kel. Address 20-21 RT005/RW007 Kel.
Tegallega, Kec. Kota Bogor Tegallega, Kec. Kota Bogor
Tengah, Bogor Tengah, Bogor
Nomor telepon 021 — 21231772 Phone Number 021— 21231772
Jabatan Direktur Finance, Risk & Title Finance, Risk & Operations
Operations Director
Menyatakan bahwa: Declare that:
1. Bertanggung jawab atas penyusunan dan penyajian 7. We are responsible for the preparation and the
laporan keuangan PT Bank Mandiri Taspen presentation of the financial statements of PT
("Bank"); Bank Mandiri Taspen (the `Bank')
2. Laporan keuangan Bank telah disusun dan disajikan 2. The financial statements of the Bank has been
sesuai dengan Standar Akuntansi Keuangan yang prepared and presented in accordance with
berlaku di Indonesia. Indonesian Financial Accounting Standards;
3. a. Semua informasi dalam laporan keuangan Bank 3. a. All information has been fully and correctly
telah dimuat secara lengkap dan benar; disclosed in the Bank's financial statements;
b. Laporan keuangan Bank tidak mengandung b. The Bank's financra/ statements do not
informasi atau fakta material yang tidak benar contain false material information or facts, nor
dan tidak menghilangkan informasi atau fakta do they omit material information or facts; and
material; dan
4. Kami bertanggung jawab atas sistem pengendalian 4. We are responsible for the Bank's internal control
internal Bank. system.
Demikian pernyataan ini dibuat dengan sebenarnya This statement has been made truthfully.
Jakarta, u Februari 2025/February, N 2025
~Atas Hama dan mewakili Direksi/For and On Behalf of the Board of Directors~p.~
t6~ ~ t0 • ~-. \
TERM ~Q~~~~ ~.
Putu Aprivanto
Direktur Utama/ Direktur Finance, Risk & Operations/
President Director Finance, Risk & Operations Director
Page 746
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2024 AS OF DECEMBER 31, 2024
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan.............................................. 1-3 .................................. Statement of Financial Position
Laporan Laba Rugi dan ................................................. .................................. Statement of Profit or Loss and
Penghasilan Komprehensif Lain..................................... 4 .................................... Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 5-6 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 7-8 ........................................... Statement of Cash Flows
Catatan atas Laporan Keuangan ................................... 9-133 .............................. Notes to the Financial Statements
************************
Page 747
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 2/1/II/2025
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
Commissioners and Directors
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Mandiri Taspen (“Bank”) terlampir, yang statements of PT Bank Mandiri Taspen
terdiri dari laporan posisi keuangan tanggal (the “Bank”), which comprise the statement of
31 Desember 2024, serta laporan laba rugi dan financial position as of December 31, 2024, and
penghasilan komprehensif lain, laporan perubahan the statement of profit or loss and other
ekuitas, dan laporan arus kas untuk tahun yang comprehensive income, statement of changes in
berakhir pada tanggal tersebut, serta catatan atas equity, and statement of cash flows for the
laporan keuangan, termasuk informasi kebijakan year then ended, and notes to the financial
akuntansi material. statements, including material accounting policy
information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal statements present fairly, in all material
yang material, posisi keuangan Bank tanggal respects, the financial position of the Bank as
31 Desember 2024, serta kinerja keuangan dan of December 31, 2024, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar Akuntansi ended, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by Indonesian
Akuntan Publik Indonesia (“IAPI”). Tanggung jawab Institute of Certified Public Accountants
kami menurut standar tersebut diuraikan lebih (“IICPA”). Our responsibilities under those
lanjut dalam paragraf Tanggung Jawab Auditor standards are further described in the Auditor’s
terhadap Audit atas Laporan Keuangan pada Responsibilities for the Audit of the Financial
laporan kami. Kami independen terhadap Bank Statements paragraph of our report. We are
berdasarkan ketentuan etika yang relevan dalam independent of the Bank in accordance with the
audit kami atas laporan keuangan di Indonesia, dan ethical requirements relevant to our audit of the
kami telah memenuhi tanggung jawab etika lainnya financial statements in Indonesia, and we have
berdasarkan ketentuan tersebut. Kami yakin fulfilled our other ethical responsibilities in
bahwa bukti audit yang telah kami peroleh adalah accordance with such requirements. We believe
cukup dan tepat untuk menyediakan suatu basis that the audit evidence we have obtained is
bagi opini kami. sufficient and appropriate to provide a basis for
our opinion.
Page 748
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matters were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not
keuangan terkait, dan kami tidak menyatakan provide a separate opinion on such key audit
suatu opini terpisah atas hal audit utama tersebut. matters. For the key audit matter below, our
Untuk hal audit utama di bawah ini, penjelasan description of how our audit addressed such key
kami tentang bagaimana audit kami merespons hal audit matter is provided in such context.
tersebut disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan pada Financial Statements paragraph of our report,
laporan kami, termasuk sehubungan dengan hal including in relation to the key audit matter
audit utama yang dikomunikasikan di bawah ini. communicated below. Accordingly, our audit
Oleh karena itu, audit kami mencakup pelaksanaan included the performance of procedures
prosedur yang didesain untuk merespons penilaian designed to respond to our assessment of the
kami atas risiko kesalahan penyajian material risks of material misstatement of the
dalam laporan keuangan terlampir. Hasil prosedur accompanying financial statements. The results
audit kami, termasuk prosedur yang dilakukan of our audit procedures, including the procedures
untuk merespons hal audit utama di bawah ini, performed to address the key audit matter below,
menyediakan basis bagi opini kami atas laporan provide the basis for our opinion on the
keuangan terlampir. accompanying financial statements.
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2024,
31 Desember 2024, cadangan kerugian penurunan the allowance for impairment of loans amounted
nilai atas kredit yang diberikan adalah sebesar to Rp817,514 million. Refer to material
Rp817.514 juta. Lihat informasi kebijakan accounting policy information of allowance for
akuntansi material untuk cadangan kerugian impairment losses on financial assets as disclosed
penurunan nilai aset keuangan yang diungkapkan in Note 2c, significant accounting judgements,
dalam Catatan 2c, pertimbangan, estimasi, dan estimates, and assumptions in Note 3, and the
asumsi akuntansi yang signifikan dalam Catatan 3, disclosures of allowance for impairment losses on
dan pengungkapan cadangan kerugian penurunan loans in Note 10 to the accompanying financial
nilai atas kredit yang diberikan dalam Catatan 10 statements.
atas laporan keuangan terlampir.
ii
Page 749
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Penjelasan atas hal audit utama: (lanjutan) Description of key audit matter: (continued)
Kami fokus pada area ini karena nilai tercatat atas We focused on this area because the carrying
kredit yang diberikan dan cadangan kerugian value of loans and the allowance for impairment
penurunan nilai atas kredit yang diberikan adalah losses on loans is material to the accompanying
material terhadap laporan keuangan terlampir. financial statements. In addition, the
Selain itu, penentuan cadangan kerugian determination of allowance for impairment
penurunan nilai atas kredit yang diberikan losses on loans requires judgement and is subject
memerlukan pertimbangan dan memiliki to estimation uncertainty which includes
ketidakpastian estimasi termasuk dalam determining the model to calculate allowance for
penentuan model untuk menghitung cadangan impairment losses, identification of credit
kerugian penurunan nilai, identifikasi eksposur exposures with significant deterioration in credit
kredit yang mengalami penurunan kualitas kredit quality, and determining assumptions used in the
yang signifikan, dan penentuan asumsi yang allowance for impairment loss calculation models
digunakan dalam model perhitungan cadangan (for exposures assessed on an individual or
kerugian penurunan nilai (untuk eksposur yang collective basis), including forward-looking
dinilai secara individual atau kolektif), termasuk macroeconomic factors and overlays used for
faktor ekonomi makro masa depan dan overlay risks not captured by models.
yang digunakan atas risiko yang tidak ditangkap
oleh model.
Respons audit: Audit response:
Kami melakukan pengujian pengendalian utama We tested the key controls over the loans
atas pemberian kredit, penilaian kualitas kredit origination, regular internal credit quality
internal secara reguler, serta pencatatan dan assessments, and recording and monitoring of
pengawasan kredit yang diberikan. Kami the loans. We obtained understanding and
memeroleh pemahaman dan menilai metodologi assessed impairment measurement
pengukuran penurunan nilai, serta melakukan methodologies and performed validation of
validasi atas model pencadangan kerugian allowance for impairment losses models, inputs,
penurunan nilai, data masukan, dasar, dan asumsi bases, and assumptions used by the Bank in
yang digunakan oleh Bank dalam menghitung calculating the allowance for impairment losses
cadangan kerugian penurunan nilai, serta menguji and tested the classification into the three-stage
tiga tahapan kualitas kredit portofolio sesuai credit quality of loan portfolios in accordance
dengan kriteria tingkatan (staging) yang disusun with staging criteria developed by the Bank for
oleh Bank untuk kredit yang diberikan. Kami loans. We tested whether historical experience is
menguji apakah pengalaman historis mewakili representative of current circumstances and of
keadaan saat ini dan kerugian terkini yang terjadi the recent losses incurred in the portfolios, and
dalam portofolio, serta menilai kewajaran atas assessed the reasonableness of forward-looking
penyesuaian berorientasi masa depan, analisis adjustments, macroeconomic factor analysis,
faktor ekonomi makro, dan beberapa skenario and probability-weighted multiple scenarios for
probabilitas tertimbang untuk kredit yang loans.
diberikan.
iii
Page 750
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, we tested the samples of
kredit yang diberikan untuk mengevaluasi loans to evaluate the timely identification by the
identifikasi atas eksposur yang mengalami Bank of exposures with significant deterioration
penurunan kualitas kredit yang signifikan atau in credit quality or exposures which have been
yang telah mengalami penurunan nilai secara tepat impaired and assessed the Bank’s assumptions
waktu oleh Bank dan menilai asumsi Bank atas arus on the expected future cash flows, including the
kas masa depan ekspektasian, termasuk nilai realizable value of collateral based on available
agunan yang dapat direalisasikan berdasarkan market information or valuation prepared by
informasi pasar yang tersedia atau penilaian yang independent or internal valuer.
dilakukan oleh penilai independen atau internal.
Kami memeriksa keakurasian perhitungan jumlah We checked the accuracy of the calculation of
cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the entire portfolio for collectively
portofolio yang penurunan nilainya dinilai secara and individually assessed impairment. We
kolektif dan individual. Kami menguji kelengkapan challenged the completeness and
dan ketepatan, termasuk asumsi dan appropriateness, including the assumptions and
pertimbangan, overlay yang digunakan atas risiko judgments, of overlays used for risks not
yang tidak ditangkap oleh model. Kami menilai captured by models. We assessed whether the
apakah pengungkapan dalam laporan keuangan financial statements disclosures are adequately
cukup dan secara memadai mencerminkan and appropriately reflecting the Bank’s
eksposur Bank terhadap risiko kredit. Kami exposures to credit risk. We involved our
melibatkan pakar auditor internal kami untuk auditor’s internal experts to assist us in the
membantu kami dalam melakukan prosedur- performance of the above procedures where
prosedur di atas ketika keahlian spesifik mereka their specific expertise was required.
diperlukan.
Hal lain Other Matter
Laporan keuangan PT Bank Mandiri Taspen tanggal The financial statements of PT Bank Mandiri
31 Desember 2023 dan untuk tahun yang berakhir Taspen as of December 31, 2023 and for the year
pada tanggal tersebut di audit oleh auditor then ended were audited by other independent
independen lain dengan laporan No. 00029/ auditors whose report No. 00029/
2.1025/AU.1/07/0229-1/1/I/2024 tanggal 2.1025/AU.1/07/0229-1/1/I/2024 dated
31 Januari 2024 menyatakan opini tanpa January 31, 2024 expressed an unmodified
modifikasian atas laporan keuangan tersebut. opinion in such financial statements.
iv
Page 751
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language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2024 (“Laporan information included in the 2024 Annual Report
Tahunan”) selain laporan keuangan terlampir dan (the “Annual Report”) other than the
laporan auditor independen kami. Laporan accompanying financial statements and our
Tahunan diharapkan akan tersedia bagi kami independent auditor’s report thereon.
setelah tanggal laporan auditor independen ini. The Annual Report is expected to be made
available to us after the date of this independent
auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report,
kami tidak menyatakan bentuk keyakinan apapun and accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available
dan, dalam pelaksanaannya, mempertimbangkan and, in doing so, consider whether the Annual
apakah Laporan Tahunan mengandung Report is materially inconsistent with the
ketidakkonsistensian material dengan laporan accompanying financial statements or our
keuangan terlampir atau pemahaman yang kami knowledge obtained in the audit, or otherwise
peroleh selama audit, atau mengandung kesalahan appears to be materially misstated.
penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, baik that are free from material misstatement,
yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
v
Page 752
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements,
bertanggung jawab untuk menilai kemampuan management is responsible for assessing the
Bank dalam mempertahankan kelangsungan Bank’s ability to continue as a going concern,
usahanya, mengungkapkan, sesuai dengan disclosing, as applicable, matters related to going
kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali manajemen liquidate the Bank or to cease operations, or has
memiliki intensi untuk melikuidasi Bank atau no realistic alternative but to do so.
menghentikan operasi, atau tidak memiliki
alternatif yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan secara assurance about whether the financial
keseluruhan bebas dari kesalahan penyajian statements taken as a whole are free from
material, baik yang disebabkan oleh kecurangan material misstatement, whether due to fraud or
maupun kesalahan, dan untuk menerbitkan error, and to issue an independent auditor’s
laporan auditor independen yang mencakup opini report that includes our opinion. Reasonable
kami. Keyakinan memadai merupakan suatu assurance is a high level of assurance, but is not
tingkat keyakinan tinggi, namun bukan merupakan a guarantee that an audit conducted in
suatu jaminan bahwa audit yang dilaksanakan accordance with Standards on Auditing
berdasarkan Standar Audit yang ditetapkan oleh established by the IICPA will always detect
IAPI akan selalu mendeteksi kesalahan penyajian a material misstatement when it exists.
material ketika hal tersebut ada. Kesalahan Misstatements can arise from fraud or error and
penyajian dapat disebabkan oleh kecurangan are considered material if, individually or in the
maupun kesalahan dan dianggap material jika, baik aggregate, they could reasonably be expected to
secara individual maupun secara agregat, dapat influence the economic decisions of users taken
diekspektasikan secara wajar akan memengaruhi on the basis of these financial statements.
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
vi
Page 753
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and
kesalahan, mendesain dan melaksanakan perform audit procedures responsive to such
prosedur audit yang responsif terhadap risiko risks, and obtain audit evidence that is
tersebut, serta memeroleh bukti audit yang sufficient and appropriate to provide a basis
cukup dan tepat untuk menyediakan basis bagi for our opinion. The risk of not detecting
opini kami. Risiko tidak terdeteksinya a material misstatement resulting from fraud
kesalahan penyajian material yang disebabkan is higher than for one resulting from error, as
oleh kecurangan lebih tinggi dari yang fraud may involve collusion, forgery,
disebabkan oleh kesalahan, karena kecurangan intentional omissions, misrepresentations, or
dapat melibatkan kolusi, pemalsuan, override of internal control.
penghilangan secara sengaja, pernyataan
salah, atau pengabaian atas pengendalian
internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
Page 754
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language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank’s ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in the
ketidakpastian material, kami diharuskan financial statements or, if such disclosures are
untuk menarik perhatian dalam laporan auditor inadequate, to modify our opinion. Our
independen kami ke pengungkapan terkait conclusion is based on the audit evidence
dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
viii
Page 755
The original report included herein is in the Indonesian
language.
Laporan auditor Independen (lanjutan) Independent Auditor's Report (continued)
Laporan No. 00039/2.1032/AU.1/07/0242- Report No. 00039/2.1032/AU.1/07/0242-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor's responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola a statement that we have complied with relevant
bahwa kami telah mematuhi ketentuan etika yang ethical requirements regarding independence, and
relevan mengenai independensi, dan to communicate with them all relationships and
mengomunikasikan kepada pihak tersebut seluruh other matters that may reasonably be thought to
hubungan, serta hal-hal lain yang dianggap secara bear on our independence, and where applicable,
wajar berpengaruh terhadap independensi kami, related safeguards.
dan, jika relevan, pengamanan terkait.
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling signifikan matters that were of most significance in the audit
dalam audit atas laporan keuangan periode kini dan of the financial statements of the current period
oleh karenanya menjadi hal audit utama. Kami and are therefore the key audit matters. We
menguraikan hal audit utama tersebut dalam describe such key audit matters in our independent
laporan auditor independen kami kecuali peraturan auditor's report unless laws or regulations preclude
perundang-undangan melarang pengungkapan public disclosure about such key audit matters or
publik tentang hal audit utama tersebut atau when, in extremely rare circumstances, we
ketika, dalam kondisi yang sangat jarang terjadi, determine that a key audit matter should not be
kami menentukan bahwa suatu hal tidak boleh communicated in our independent auditor's report
dikomunikasikan dalam laporan auditor because the adverse consequences of doing so
independen kami karena konsekuensi yang would reasonably be expected to outweigh the
merugikan dari mengomunikasikan hal tersebut public interest benefits of such communication.
akan diekspektasikan secara wajar melebihi
manfaat kepentingan publik atas komunikasi
tersebut.
KAP Purwantono, Sungkoro & Surja
Yovita
Registrasi Akuntan Publik No. AP.0242/Public Accountant Registration No. AP.0242
4 Februari 2025/February 4, 2025
~~~'
t '_ `,~4`'
~ s-~.
:-.t-y~,~_-,.~
IX ~",~,,~ "'~' ~~~ ~
ODR39
Page 756
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2024/ Catatan/ 31 Desember 2023/
December 31, 2024 Notes December 31, 2023
ASET ASSETS
Kas 137.382 2c,2f,4 115.187 Cash
Current accounts with
Giro pada Bank Indonesia 3.122.333 2c,2f,2g,5 3.074.126 Bank Indonesia
Giro pada bank lain 2c,2e,2f,2g, Current accounts with other banks
Pihak berelasi 47.978 6,36 28.294 Related parties
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (1) (1) impairment losses
Total - neto 47.977 28.293 Total - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 2c,2f,2h, and other banks
Pihak ketiga 2.179.682 7 674.927 Third parties
Efek-efek 2c,2d,2e,2i, Securities
Pihak berelasi 8.152.897 8,36 8.578.847 Related parties
Pihak ketiga 4.576.396 - Third parties
Total 12.729.293 8.578.847 Total
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Pihak ketiga 1.277.381 2c,2j,9 6.482.799 Third parties
Kredit yang diberikan 2c,2e,2k, Loans
Pihak berelasi 15.930 10,36 21.413 Related parties
Pihak ketiga 46.245.485 41.329.374 Third parties
Total 46.261.415 41.350.787 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (817.514) (1.094.942) impairment losses
Total - neto 45.443.901 40.255.845 Total - net
2e,2p,
Biaya dibayar dimuka 19.274 11,36 20.856 Prepaid expenses
2l,2m,12 Fixed assets and
Aset tetap dan aset hak guna rights of use assets
Nilai perolehan 1.733.694 1.580.932 Cost
Akumulasi penyusutan (1.228.660) (1.014.420) Accumulated depreciation
Total - neto 505.034 566.512 Total - net
Aset pajak tangguhan - neto 202.112 2w,18d 272.631 Deferred tax assets - net
Aset tak berwujud - neto 128.227 2n,13 44.877 Intangible assets - net
2c,2e,2o,
Aset lain-lain 439.748 2q,14,30,36 427.515 Other assets
TOTAL ASET 66.232.344 60.542.415 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
1
Page 757
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2024/ Catatan/ 31 Desember 2023/
December 31, 2024 Notes December 31, 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 862.204 2c,2r,15 1.267.520 Liabilities due immediately
Simpanan nasabah 2c,2e,2s, Deposits from customers
Pihak berelasi 8.634.088 16,36 6.061.423 Related parties
Pihak ketiga 40.190.459 38.915.193 Third parties
Total 48.824.547 44.976.616 Total
Simpanan dari bank lain Deposits from other banks
Pihak berelasi - 2e,36, 100.000 Related party
Pihak ketiga 755.053 2c,2t,17 257.862 Third parties
Total 755.053 357.862 Total
Utang pajak 52.336 2w,18a 81.180 Taxes payable
2c,2e,2u,
Surat berharga yang diterbitkan 1.199.093 19,36 2.297.565 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali agreements to repurchase
Pihak berelasi 225.076 2c,2j,21,36 - Related party
Pinjaman yang diterima 2c,2e,2w, Borrowings
Pihak berelasi 3.000.000 20,36 1.500.000 Related parties
Pihak ketiga 2.750.000 2.750.000 Third parties
Total 5.750.000 4.250.000 Total
Beban yang masih harus dibayar 315.810 22 339.846 Accrued expenses
Liabilitas imbalan kerja 343.816 2z,24 401.327 Employee benefits liabilities
Liabilitas lain-lain 116.385 2c,23 153.775 Other liabilities
TOTAL LIABILITAS 58.444.320 54.125.691 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
2
Page 758
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember 2024/ Catatan/ 31 Desember 2023/
December 31, 2024 Notes December 31, 2023
EKUITAS EQUITY
Modal saham - nilai nominal
Rp500 (nilai penuh) per saham Share capital - Rp500
Modal dasar - 1.639.301.632 (full amount) par value per share
lembar saham, Authorized - 1,639,301,632 shares,
ditempatkan dan disetor penuh - issued and fully paid -
1.638.608.705 lembar saham 1,638,608,705 shares
pada tanggal 31 Desember 2024 as of December 31, 2024
dan 2023 819.304 25 819.304 and 2023
Tambahan modal disetor 1.349.508 25 1.349.508 Additional paid-in capital
(Kerugian)/keuntungan neto
yang belum direalisasi atas Net unrealized (loss)/gain
efek-efek yang diukur pada on securities
nilai wajar melalui at fair value through
penghasilan komprehensif lain other comprehensive income
- setelah pajak (77.638) 2c,2j,8 928 - after tax
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak (18.351) 2z,24 (31.607) benefits liabilities - after tax
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 163.861 26 163.861 Appropriated
Belum ditentukan penggunaannya 5.551.340 4.114.730 Unappropriated
TOTAL EKUITAS 7.788.024 6.416.724 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 66.232.344 60.542.415 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
3
Page 759
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 6.198.332 2x,2y,27,36 5.691.785 Interest income
Beban bunga (2.756.746) 2x,28,36 (2.304.304) Interest expenses
Pendapatan bunga - neto 3.441.586 3.387.481 Interest income - net
Pendapatan operasional lainnya 420.966 2x,29 384.593 Other operating income
Pembentukan cadangan kerugian 6 Provision for impairment
penurunan nilai (47.299) 10,30 (293.855) losses
Beban operasional lainnya Other operating expenses
Tenaga kerja (872.052) 32 (849.714) Salaries
Umum dan administrasi (891.946) 31,36 (798.592) General and administrative
Total beban operasional lainnya (1.763.998) (1.648.306) Total other operating expenses
LABA OPERASIONAL 2.051.255 1.829.913 OPERATING INCOME
Beban non operasional - neto (11.622) 33 (4.738) Net-operating expenses - net
INCOME BEFORE TAX
LABA SEBELUM BEBAN PAJAK 2.039.633 1.825.175 EXPENSES
Beban pajak (462.083) 2w,18b,18c (415.772) Tax expenses
LABA TAHUN BERJALAN 1.577.550 1.409.403 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali Remeasurement of post
atas liabilitas imbalan kerja 16.995 2z,24 (5.040) employee benefits liabilities
Pajak penghasilan terkait (3.739) 18d 1.109 Related income tax
13.256 (3.931)
Pos-pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
(Kerugian)/keuntungan neto yang Net unrealized (loss)/gain
belum direalisasi atas perubahan on changes
nilai wajar efek-efek in fair value of securities
yang diukur pada nilai wajar melalui at fair value through
penghasilan komprehensif lain (100.726) 2c,2d,2i,8 61.994 other comprehensive income
Pajak penghasilan terkait 22.160 18d (13.639) Related income tax
(78.566) 48.355
(Kerugian)/penghasilan Other comprehensive
komprehensif lain (loss)/income
tahun berjalan - setelah pajak (65.310) 44.424 for the year - after tax
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 1.512.240 1.453.827 INCOME FOR THE YEAR
LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
(nilai penuh) 962,74 2ab,34 860,12 (full amount)
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
4
Page 760
The original financial statements included herein are in Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2024 For the Year Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Kerugian)/
keuntungan
neto yang
belum
direalisasi
atas efek-efek
yang diukur
pada
penghasilan
komprehensif
Pengukuran lain - setelah
kembali pajak/
atas liabilitas Net unrealized
Modal Saham imbalan kerja gain/(loss) on
ditempatkan - setelah pajak/ securities at
dan disetor Tambahan Remeasurement fair value Saldo laba/Retained earnings
penuh/ modal disetor/ of employee through other Telah Belum
Issued and Additional benefits comprehensive ditentukan ditentukan Total
Catatan/ fully paid-in paid-in liabilities - income - penggunaannya/ penggunaannya/ ekuitas/
Notes capital capital after tax after tax Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2023 819.304 1.349.508 (31.607) 928 163.861 4.114.730 6.416.724 Balance at December 31, 2023
Laba tahun berjalan - - - - - 1.577.550 1.577.550 Income for the year
Dividen dibayarkan 26 - - - - - (140.940) (140.940) Dividend paid
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak 24 - - 13.256 - - - 13.256 benefits liabilities - after tax
Kerugian neto Net unrealized loss
yang belum direalisasi on changes in fair value
atas perubahan nilai wajar of securities at
efek-efek yang diukur pada fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - setelah pajak 8 - - - (78.566) - - (78.566) - after tax
Saldo per 31 Desember 2024 819.304 1.349.508 (18.351) (77.638) 163.861 5.551.340 7.788.024 Balance at December 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the financial statements form an integral part of these financial
dari laporan keuangan secara keseluruhan. statements taken as a whole.
5
Page 761
The original financial statements included herein are in Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2024 For the Year Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan/
(kerugian)
neto yang
belum
direalisasi
atas efek-efek
yang diukur
pada
penghasilan
komprehensif
Pengukuran lain - setelah
kembali pajak/
atas liabilitas Net unrealized
Modal Saham imbalan kerja gain/(loss) on
ditempatkan - setelah pajak/ securities at
dan disetor Tambahan Remeasurement fair value Saldo laba/Retained earnings
penuh/ modal disetor/ of employee through other Telah Belum
Issued and Additional benefits comprehensive ditentukan ditentukan Total
Catatan/ fully paid-in paid-in liabilities - income - penggunaannya/ penggunaannya/ ekuitas/
Notes capital capital after tax after tax Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2022 819.304 1.349.508 (27.676) (47.427) 160.000 2.829.799 5.083.508 Balance at December 31, 2022
Cadangan umum 26 - - - - 3.861 (3.861) - General reserve
Laba tahun berjalan - - - - - 1.409.403 1.409.403 Income for the year
Dividen dibayarkan 26 - - - - - (120.611) (120.611) Dividend paid
Pengukuran kembali atas liabilitas Remeasurement of employee
imbalan kerja - setelah pajak 24 - - (3.931) - - - (3.931) benefits liabilities - after tax
Keuntungan neto Net unrealized gain
yang belum direalisasi on changes in fair value
atas perubahan nilai wajar of securities at
efek-efek yang diukur pada fair value through other
nilai wajar melalui penghasilan comprehensive income
komprehensif lain - setelah pajak 8 - - - 48.355 - - 48.355 - after tax
Saldo per 31 Desember 2023 819.304 1.349.508 (31.607) 928 163.861 4.114.730 6.416.724 Balance at December 31, 2023
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the financial statements form an integral part of these financial
dari laporan keuangan secara keseluruhan. statements taken as a whole.
6
Page 762
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023*)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pendapatan bunga 6.191.172 5.763.328 Receipts from interest income
Pembayaran beban bunga (2.754.273) (2.270.862) Payments of interest expenses
Penerimaan pendapatan Receipts from
operasional lainnya 431.935 338.380 other operating income
Pembayaran beban tenaga kerja (912.580) (870.754) Payments of salaries expenses
Pembayaran beban umum dan Payments of general and
administrasi (674.512) (545.488) administrative expenses
Pembayaran beban Payment of non-operating
non operasional - neto (4.455) (4.738) expense - net
Pembayaran pajak penghasilan badan (390.759) (486.941) Payment of corporate income tax
Arus kas operasional sebelum Cash flows before changes
perubahan atas aset dan in operating assets
liabilitas operasi 1.886.528 1.922.925 and liabilities
(Kenaikan)/penurunan (Increase)/decrease in
aset operasi: operating assets:
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 5.201.686 9 (1.098.028) under agreements to resell
Kredit yang diberikan (5.236.035) (4.793.450) Loans
Biaya dibayar dimuka 1.582 (18.017) Prepaid expenses
Aset lain-lain (5.655) (6.532) Other assets
Kenaikan/(penurunan) Increase/(decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (405.317) 206.828 Liabilities due immediately
Simpanan nasabah Deposits from customers
Giro 74.375 60.255 Current accounts
Tabungan 1.817.597 653.323 Saving deposits
Deposito berjangka 1.955.959 3.598.742 Time deposits
Simpanan dari bank lain 397.192 87.071 Deposits from other banks
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 225.076 21 - agreements to repurchase
Utang pajak (11.333) 12.392 Taxes payable
Liabilitas lain-lain (14.907) (3.963) Other liabilities
Kas neto yang dihasilkan dari Net cash generated from
aktivitas operasi 5.886.748 621.546 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Pembelian aset tetap (85.384) 12 (106.811) Acquisition of fixed assets
Penjualan aset tetap 7 12 - Sale of fixed assets
Pembelian aset tidak berwujud (104.697) 13 (9.474) Acquisition of intangible assets
Perolehan aset hak guna (58.188) (37.252) Acquisitions of rights of use assets
Pembelian efek-efek yang diukur Purchases of securities at
pada nilai wajar melalui fair value through other
penghasilan komprehensif lain (1.588.379) (1.795.915) comprehensive income
Pembelian efek-efek yang diukur Purchases of securities at
pada biaya perolehan diamortisasi (9.286.685) (350.758) amortized cost
Penerimaan dari efek-efek
yang telah jatuh tempo 6.415.504 90.000 Proceeds from matured securities
Penerimaan dari penjualan efek-efek Proceeds from sale of securities
yang diukur pada nilai wajar melalui at fair value through
penghasilan komprehensif lain 205.305 118.920 other comprehensive income
Kas neto yang digunakan untuk Net cash used in
aktivitas investasi (4.502.517) (2.091.290) investing activities
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
7
Page 763
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2024
31 Desember 2024 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2024 Notes 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman yang
diterima 1.750.000 20 2.500.000 Proceeds from borrowings
Pembayaran atas pinjaman yang
diterima (250.000) 20 (1.750.000) Payments of borrowings
Pembayaran atas Payment of
surat berharga yang diterbitkan (1.100.000) 19 - securities issued
Pembayaran dividen (140.940) 26 (120.611) Payments of dividend
Pembayaran liabilitas sewa (48.450) (44.620) Payments of lease liabilities
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 210.610 584.769 financing activities
KENAIKAN/(PENURUNAN) INCREASE/(DECREASE) IN CASH
KAS DAN SETARA KAS 1.594.841 (884.975) AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 3.892.534 4.777.509 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 5.487.375 3.892.534 AT THE END OF YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 137.382 4 115.187 Cash
Current accounts with
Giro pada Bank Indonesia 3.122.333 5 3.074.126 Bank Indonesia
Giro pada bank lain 47.978 6 28.294 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain and other bank
- jangka waktu jatuh - maturing
tempo 3 bulan atau kurang sejak within 3 months since
tanggal perolehan 2.179.682 7 674.927 acquisition date
Total kas dan setara kas 5.487.375 3.892.534 Total cash and cash equivalents
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
8
Page 764
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
Information
PT Bank Mandiri Taspen (selanjutnya disebut PT Bank Mandiri Taspen (hereinafter referred
"Bank") didirikan di Denpasar pada tanggal to as the "Bank"), was established in Denpasar
3 November 1992 berdasarkan Akta Pendirian on November 3, 1992, based on Notarial Deed
No. 4, yang dibuat dihadapan Ida Bagus Alit No. 4 of Ida Bagus Alit Sudiatmika, S.H., notary
Sudiatmika, S.H., notaris di Denpasar, dengan in Denpasar, with the name PT Bank Sinar
nama PT Bank Sinar Harapan Bali. Pendirian ini Harapan Bali. This establishment was
merupakan peningkatan status badan hukum enhanced from its previous legal entity status
yang sebelumnya berbadan hukum Maskapai Maskapai Andil Indonesia (MAI) into a Limited
Andil Indonesia (MAI) menjadi Perseroan Liability Company. This deed of establishment
Terbatas. Akta pendirian ini telah mendapat has been approved by the Minister of Justice of
pengesahan dari Menteri Kehakiman Republik the Republic of Indonesia in its Decision Letter
Indonesia dengan Surat Keputusan No. C2- No. C2-4581 HT.01.01 Th.93 dated June 12,
4581 HT.01.01 Th.93 tertanggal 12 Juni 1993. 1993.
Dalam rangka bertransformasi untuk menjadi In relation to transforming into a National Bank
Bank Nasional, berdasarkan keputusan Rapat based on the Extraordinary General Meeting of
Umum Pemegang Saham Luar Biasa Shareholders dated December 22, 2014, as set
tanggal 22 Desember 2014 sebagaimana yang forth in Deed No. 93 dated December 22, 2014
dituangkan dalam Akta No. 93 tanggal of I Gusti Ngurah Putra Wijaya, S.H., Bank’s
22 Desember 2014 yang dibuat dihadapan authorized, issued and paid-in capital was
Notaris I Gusti Ngurah Putra Wijaya, S.H., changed from Rp100,000,000,000 to
Bank menyetujui perubahan modal Rp500,000,000,000 (in full amount) and also
dasar, ditempatkan dan disetor yang resulted to changes in the composition and
berubah dari Rp100.000.000.000 menjadi ownership interest of the shareholders. The
Rp500.000.000.000 (dalam nilai penuh) dan deed has been approved by the Minister
juga menyebabkan perubahan komposisi dan of Law and Human Rights of the Republic
susunan kepemilikan dari pemegang of Indonesia based on the Decision
saham. Akta perubahan tersebut telah Letter No. AHU-13665.40.20.2014 dated
mendapat persetujuan sesuai dengan Surat December 30, 2014.
Keputusan Menteri Hukum dan Hak Asasi
Manusia No. AHU-13665.40.20.2014 tertanggal
30 Desember 2014.
Dengan masuknya pemegang saham baru yaitu With the inclusion of new shareholders,
PT Taspen (Persero) dan PT Pos Indonesia PT Taspen (Persero) and PT Pos Indonesia
(Persero), diputuskan pula perubahan nama (Persero), it was decided to change the name
Bank dari PT Bank Sinar Harapan Bali menjadi of the Bank from PT Bank Sinar Harapan Bali to
PT Bank Mandiri Taspen Pos berdasarkan PT Bank Mandiri Taspen Pos based on the
perubahan Anggaran Dasar sesuai Akta No. 5 amendment of Articles of Association in
tanggal 7 Januari 2015 yang dibuat dihadapan accordance with Deed No. 5 dated January 7,
Notaris I Gusti Ngurah Putra Wijaya, S.H., 2015 by I Gusti Ngurah Putra Wijaya, S.H.,
Notaris di Denpasar. Akta perubahan tersebut Notary in Denpasar. The amendment was
telah disetujui oleh Menteri Hukum dan Hak approved by the Minister of Law and Human
Asasi Manusia Republik Indonesia melalui Surat Rights of the Republic of Indonesia in its
Keputusan No. AHU-0001075.AH.01.02 tanggal Decision Letter No. AHU-0001075.AH.01.02
23 Januari 2015. Perubahan nama Bank dated January 23, 2015. The changes of the
tersebut juga telah disetujui oleh Otoritas Jasa Bank’s name has been approved by the
Keuangan (OJK) berdasarkan surat Financial Services Authority (OJK) based on
No. 166/KDK.03/2015 tanggal 24 Juli 2015 letter No.166/ KDK.03 / 2015 dated July 24,
tentang Penggunaan Ijin Usaha atas nama 2015, regarding the Use of Business License on
PT Bank Mandiri Taspen Pos dan surat behalf of PT Bank Mandiri Taspen Pos and
No. S-134/KO.311/2015 tanggal 31 Juli 2015 letter No. S-134/KO.311/2015 dated July 31,
tentang Persetujuan Perubahan Logo. 2015, regarding Approval of Changes in Logo.
9
Page 765
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
PT Bank Sinar Harapan Bali secara resmi PT Bank Sinar Harapan Bali officially changed
berganti nama dan logo menjadi its name and logo to PT Bank Mandiri Taspen
PT Bank Mandiri Taspen Pos pada tanggal Pos on August 7, 2015.
7 Agustus 2015.
Sesuai dengan Keputusan Rapat Umum According to the Decision of General Meeting
Pemegang Saham No. 4 tanggal of Shareholders No. 4 dated November 6, 2017
6 November 2017 dari Notaris I Gusti Ngurah of I Gusti Ngurah Putra Wijaya, S.H., Notary in
Putra Wijaya, S.H., Notaris di Denpasar, Denpasar, the Bank’s shareholders have
pemegang saham Bank menyetujui perubahan agreed to change the name of the Bank from
nama Bank dari PT Bank Mandiri Taspen Pos PT Bank Mandiri Taspen Pos to PT Bank
menjadi PT Bank Mandiri Taspen. Akta Mandiri Taspen. The deed of amendment has
perubahan tersebut telah dilaporkan kepada been reported to the Minister of Justice and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia with
Republik Indonesia dengan surat penerimaan a letter of receipt of notification of data changes
pemberitahuan perubahan data Bank tertanggal of the Bank dated November 7, 2017
7 November 2017 No. AHU-AH.01.03-0188167 No. AHU-AH.01.03-0188167 and has
dan telah didaftarkan pada daftar Perseroan been registered in Company Register
No. AHU-0140174.AH.01.11 Tahun 2017 No. AHU-0140174.AH.01.11 Year 2017 dated
tanggal 7 November 2017. November 7, 2017.
Perubahan nama Bank tersebut juga The amendment of the Bank’s name has also
telah disetujui oleh OJK berdasarkan been approved by OJK based on letter
surat No. KEP-22/PB.1/2017 tanggal No. KEP-22/PB.1/2017 dated December 18,
18 Desember 2017 tentang Penetapan 2017 concerning Stipulation of Use of Business
Penggunaan Ijin Usaha atas nama PT Bank License on behalf of PT Bank Mandiri Taspen
Mandiri Taspen Pos menjadi PT Bank Mandiri Pos to PT Bank Mandiri Taspen and letter of
Taspen dan surat OJK Regional: Bali dan Nusa Regional OJK: Bali and Nusa Tenggara
Tenggara No. S-128/KR.08/2017 tanggal No. S-128/KR.08/2017 dated December 22,
22 Desember 2017 tentang Penegasan 2017 on the confirmation of change of Bank’s
perubahan logo Bank. PT Bank Mandiri Taspen logo. PT Bank Mandiri Taspen Pos officially
Pos secara resmi berganti nama dan logo changed its name and logo to PT Bank Mandiri
menjadi PT Bank Mandiri Taspen pada tanggal Taspen on December 23, 2017.
23 Desember 2017.
Perubahan terakhir atas Anggaran Dasar Bank The latest amendment of Bank's Articles of
dinyatakan dengan Akta Pernyataan Keputusan Association is stipulated by Deed of Decision of
Pemegang Saham Nomor 14 tanggal Shareholders Number 14 dated December 22,
22 Desember 2022 dari Notaris Zulkifli Harahap, 2022 of Zulkifli Harahap, S.H., Notary in
S.H., Notaris di Jakarta, mengenai perubahan Jakarta, regarding the change of duties and
tugas dan wewenang Direksi. Akta tersebut telah authorities of the Directors. The deed was
dilaporkan kepada Menteri Hukum dan Hak reported to the Minister of Law and Human
Asasi Manusia Republik Indonesia dengan surat Rights of the Republic of Indonesia with a letter
penerimaan pemberitahuan perubahan of receipt of notification of changes to the
Anggaran Dasar PT Bank Mandiri Taspen Articles of Association of PT Bank Mandiri
tertanggal 26 Desember 2022 Nomor AHU- Taspen dated December 26, 2022
AH.01.03-0448755 dan telah didaftarkan pada Number AHU-AH.01.03-0448755 and has been
daftar Perseroan No. AHU-0260603.AH.01.11 registered in the Company Register
Tahun 2022 tanggal 26 Desember 2022. No. AHU-0260603.AH.01.11 Year 2022 dated
December 26, 2022.
10
Page 766
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Sesuai pasal 3 Anggaran Dasar, Bank didirikan According to Article 3 of the Bank's Articles of
dengan maksud dan tujuan untuk berusaha di Association, the Bank’s scope of activities is to
bidang bank umum. Untuk mencapai maksud engage in general banking services. To achieve
dan tujuan tersebut, Bank dapat melaksanakan such aims and objectives, the Bank may
kegiatan usaha, antara lain sebagai berikut: conduct business activities, among others, as
follows:
a. Menghimpun dana dari masyarakat dalam a. Collect funds from the public in the form
bentuk giro, deposito berjangka, sertifikat of current accounts, time deposits,
deposito, tabungan, dan/atau bentuk certificates of deposit, saving deposits,
lainnya yang dipersamakan dengan itu; and/or other similar forms;
b. Memberi kredit; b. Giving loans;
c. Menerbitkan surat hutang; c. Issuance of debt securities;
d. Membeli, menjual atau menjamin atas d. Purchase, sell or guarantee at its own risk
resiko sendiri maupun untuk kepentingan or for the benefits and at the orders of its
dan atas perintah nasabahnya: customers:
1. Surat-surat wesel termasuk wesel dan 1. The notes include bills of exchange
akseptasi oleh bank yang masa and acceptances by banks which
berlakunya tidak lebih lama dari validity period does not take longer
kebiasaan dalam perdagangan surat- than the custom of the trading of such
surat dimaksud; letters;
2. Surat pengakuan hutang dan kertas 2. Letter of credit recognition and other
dagang lainnya yang masa berlakunya trade paper which expires not longer
tidak lebih lama dari pada kebiasaan than usual in the trade of such letters;
dalam perdagangan surat-surat
dimaksud;
3. Surat perbendaharaan negara dan 3. State treasury notes and government
surat jaminan pemerintah; guarantee letters;
4. Sertifikat Bank Indonesia (“SBI”) dan 4. Certificates of Bank Indonesia ("SBI")
obligasi; and bonds;
5. Surat dagang berjangka waktu sampai 5. Trading documents with maturities of
dengan 1 (satu) tahun; up to 1 (one) year;
e. Menerima pembayaran dari tagihan atas e. Accept payments from claims on securities
surat-surat berharga dan melakukan and perform calculations with or between
perhitungan dengan atau antara pihak third parties;
ketiga;
f. Menyediakan tempat untuk menyimpan f. Provide a place to store goods and
barang dan surat berharga; securities;
g. Melakukan kegiatan penitipan untuk g. Conduct custodial activities for the benefit
kepentingan pihak lain berdasarkan suatu of others under a contract;
kontrak;
11
Page 767
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Sesuai pasal 3 Anggaran Dasar, Bank didirikan According to Article 3 of the Bank's Articles of
dengan maksud dan tujuan untuk berusaha di Association, the Bank’s scope of activities is to
bidang bank umum. Untuk mencapai maksud engage in general banking services. To achieve
dan tujuan tersebut, Bank dapat melaksanakan such aims and objectives, the Bank may
kegiatan usaha, antara lain sebagai berikut: conduct business activities, among others, as
(lanjutan) follows: (continued)
h. Melakukan penempatan dana dari nasabah h. Placing funds from customers to other
kepada nasabah lainnya dalam bentuk customers in the form of securities not
surat-surat berharga yang tidak tercatat di listed on the Stock Exchange;
Bursa Efek;
i. Membeli melalui pelelangan, agunan baik i. Buying through auctions, collateral either in
semua maupun sebagian dalam hal debitur whole or in part in the event that the debtor
tidak memenuhi kewajibannya kepada does not fulfill its obligations to the Bank,
Bank, dengan ketentuan agunan yang dibeli provided that the purchased collateral shall
tersebut wajib dijual secepatnya; dan be disbursed as soon as possible; and
j. Melakukan kegiatan anjak piutang, usaha j. Carry out factoring activities, credit card
kartu kredit dan kegiatan wali amanat. business and trustee activities.
Bank memperoleh izin usaha sebagai Bank The Bank obtained license to operate as
Umum berdasarkan Surat Keputusan commercial bank based on the Decision Letter
Menteri Keuangan Republik Indonesia of Ministry of Finance of the Republic Indonesia
No. 77/KMK.017/1994 tanggal 10 Maret 1994 No. 77/KMK.017/1994 dated March 10, 1994
dan Surat Keputusan Bank Indonesia and on the Decision Letter of Bank Indonesia
No. 27/65/UPBS/PBD2 tanggal 11 Mei 1994 No. 27/65/UPBS/PBD2 dated May 11, 1994
perihal Pemberian Izin Usaha Bank Umum. concerning Granting of Commercial Business
License.
Entitas induk dari Bank Mandiri Taspen adalah The parent entity of Bank Mandiri Taspen is
PT Bank Mandiri (Persero) Tbk yang merupakan PT Bank Mandiri (Persero) Tbk which is the
pemegang saham Bank sebesar 51,10%. Bank's shareholder of 51.10%. PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk merupakan (Persero) Tbk is an entity owned by the
entitas yang dimiliki oleh Pemerintah Republik Government of the Republic of Indonesia
Indonesia melalui Kementerian BUMN yang through the Ministry of State-Owned Enterprises
merupakan Kementerian dalam Pemerintah which is the Ministry within the Indonesian
Indonesia yang membidangi urusan pembinaan Government is charge of fostering state-owned
badan usaha milik negara. enterprises.
b. Penawaran Umum Obligasi Bank b. The Public Offering of Bank’s Bonds
Bank menerbitkan dan mendaftarkan Obligasi The Bank issued and registered Bank Mandiri
Bank Mandiri Taspen Pos ke Bursa Efek Taspen Pos Bonds on the Indonesian Stock
Indonesia sebagai berikut: Exchange as follows:
Obligasi/Bonds Tanggal terbit/Issue date Nilai nominal/Nominal value
Obligasi I/ Bonds I 12 Juli/July 12, 2017 2.000.000
Berkelanjutan I tahap I/
Continuing Bonds I Phase I 18 November 2019/November 18, 2019 1.000.000
Berkelanjutan I tahap II/
Continuing Bonds I Phase II 29 April/April 29, 2021 2.000.000
12
Page 768
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Obligasi Bank (lanjutan) b. The Public Offering of Bank’s Bonds
(continued)
Pada tanggal 21 Juni 2017, Bank memperoleh On June 21, 2017, the Bank obtained the
pernyataan efektif dari Ketua Otoritas Jasa effective statement from the Chairman of
Keuangan - Pasar Modal dengan suratnya Financial Services Authority - Capital Market
No. S-339/D.04/2017 untuk melakukan through letter No. S-339/D.04/2017 for the
penawaran umum Obligasi Bank Mandiri Taspen public offering of Bank Mandiri Taspen Pos
Pos I Tahun 2017 dengan jumlah pokok sebesar Bonds I Year 2017 amounting to Rp2,000,000.
Rp2.000.000. Pada tanggal 12 Juli 2017, On July 12, 2017, these bonds were listed on
Obligasi tersebut telah dicatat pada Bursa Efek the Indonesia Stock Exchange.
Indonesia.
Pada tanggal 14 Oktober 2019, Bank On October 14, 2019, the Bank obtained the
memperoleh pernyataan efektif dari Ketua effective statement from the Chairman of
Otoritas Jasa Keuangan - Pasar Modal dengan Financial Services Authority - Capital Market
suratnya No. S-84/PB.311/2019 untuk through letter No. S-84/PB.311/2019 for issued
menerbitkan dan mendaftarkan Obligasi and registered Continuing Bonds I Phase I
Berkelanjutan I Tahap I tahun 2019 dengan Year 2019 amounting to Rp1,000,000. On
jumlah pokok sebesar Rp1.000.000. Pada November 18, 2019, these bonds were listed on
tanggal 18 November 2019, Obligasi tersebut the Indonesia Stock Exchange.
telah dicatat pada Bursa Efek Indonesia.
Pada tanggal 5 April 2021, Bank memperoleh On April 5, 2021, the Bank obtained the
pernyataan efektif dari Ketua OJK dengan effective statement from the Chairman of OJK
suratnya No. S-70/PB.311/2021 untuk through letter No. S-70/PB.311/2021 for issued
menerbitkan dan mendaftarkan Obligasi and registered Continuing Bonds I Phase II
Berkelanjutan I Tahap II tahun 2021 dengan Year 2021 amounting to Rp2,000,000. On
jumlah pokok sebesar Rp2.000.000. Pada April 29, 2021, these bonds were listed on the
tanggal 29 April 2021, Obligasi tersebut telah Indonesia Stock Exchange.
dicatat pada Bursa Efek Indonesia.
c. Kantor Pusat dan Jaringan Bank c. Head Office and Bank Network
Kantor pusat Bank berlokasi di Graha Mandiri The Bank's head office is located at Graha
Taspen Jalan Proklamasi No. 31, Jakarta. Pada Mandiri Taspen Jalan Proklamasi No. 31,
tanggal 31 Desember 2024 dan 2023, Bank Jakarta. As of December 31, 2024 and 2023,
memiliki jaringan kantor dengan rincian sebagai the Bank has office network with the following
berikut (tidak diaudit): details (unaudited):
2024 2023
Kantor Pusat 1 1 Head Offices
Kantor Fungsional Non
Operasional 1 1 Non-Operational Functional Offices
Kantor Cabang 39 39 Branches
Kantor Cabang Pembantu 250 251 Supporting Branches
13
Page 769
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, dan Karyawan d. Boards of Commissioners, Directors, and
Employees
Susunan Dewan Komisaris Bank pada tanggal The composition of Bank’s Board of
31 Desember 2024 dan 2023 adalah sebagai Commissioners as of December 31, 2024 and
berikut: 2023 are as follows:
2024 2023
Komisaris Utama Mustaslimah Mustaslimah President Commissioner
Hendrika Nora Hendrika Nora
Komisaris Osloi Sinaga Osloi Sinaga Commissioner
Komisaris Suhajar Diantoro*) - Commissioner
Komisaris Independen - Suhajar Diantoro*) Independent Commissioner
Komisaris Independen Boedi Armanto Boedi Armanto Independent Commissioner
Komisaris Independen - Chandra Arie Setiawan**) Independent Commissioner
*) telah diangkat sebagai Komisaris Independen sesuai *) has been appointed as Independent Commissioner
Keputusan Sirkuler Pemegang Saham pada tanggal based on the Deed of Circular Decision of Shareholders
27 Juni 2023 dan dialihtugaskan menjadi Komisaris on June 27, 2023 and transferred as Commissioner
berdasarkan Keputusan Sirkuler Pemegang Saham pada based on the Deed of Circular Decision of Shareholders
tanggal 27 Juni 2024, efektif setelah mendapatkan on June 27, 2024, will be effective after obtaining fit and
persetujuan dari OJK atas penilaian kelayakan dan proper test approval from OJK.
kepatutan.
**) telah mengundurkan diri sebagai Komisaris Independen **) has been dismissed as an Independent Commissioner
efektif tanggal 30 Desember 2023 dan dikukuhkan dengan effective on December 30, 2023 and based on the Deed
keputusan Sirkuler Pemegang Saham tanggal 23 Januari of Circular Decision of Shareholders dated January 23,
2024. 2024.
Susunan Direksi Bank pada tanggal The composition of the Bank’s Board of
31 Desember 2024 dan 2023 adalah sebagai Directors as of December 31, 2024 and 2023
berikut: are as follows:
2024 2023
Elmamber Petamu Elmamber Petamu
Direktur Utama Sinaga Sinaga President Director
Direktur IT & Digital Widi Nugroho***) Widi Nugroho***) IT & Digital Director
Direktur Finance Finance
Risk & Operations Putu Apriyanto****) Atta Alva Wanggai*) Risk & Operations Director
Direktur Business Maswar Purnama Maswar Purnama Business Director
Direktur Compliance & Compliance &
Control Resi Lora*****) Judhi Budi Wirjanto**) Control Director
*) telah diberhentikan sebagai Direktur sesuai Keputusan *) has been dismissed as Director based on the Deed of
Sirkuler Pemegang Saham pada tanggal 23 Januari 2024. Circular Decision of Shareholders on January 23, 2024.
**) telah diberhentikan sebagai Direktur sesuai Keputusan **) has been dismissed as Director based on the Deed of
Sirkuler Pemegang Saham pada tanggal 27 Juni 2024. Circular Decision of Shareholders on June 27, 2024.
***) telah diangkat sebagai Direktur sesuai Keputusan Sirkuler ***) has been appointed as Director based on the Deed of
Pemegang Saham pada tanggal 27 Juni 2024 dan telah Circular Decision of Shareholders on June 27, 2024,
efektif setelah mendapatkan persetujuan dari OJK atas and has been effective after obtaining fit and proper test
penilaian kelayakan dan kepatutan pada 6 November 2024. approval from OJK on November 6, 2024.
****) telah diangkat sebagai Direktur sesuai Keputusan Sirkuler ****) has been appointed as Director based on the Deed of
Pemegang Saham pada tanggal 23 Januari 2024 dan telah Circular Decision of Shareholders on January 23, 2024,
efektif setelah mendapatkan persetujuan dari OJK atas and has been effective after obtaining fit and proper test
penilaian kelayakan dan kepatutan pada 6 Juni 2024. approval from OJK on June 6, 2024.
*****) telah diangkat sebagai Direktur sesuai Keputusan Sirkuler *****) has been appointed as Director based on the Deed of
Pemegang Saham pada tanggal 27 Juni 2024 dan telah Circular Decision of Shareholders on June 27, 2024,
efektif setelah mendapatkan persetujuan dari OJK atas and has been effective after obtaining fit and proper test
penilaian kelayakan dan kepatutan pada 6 November 2024. approval from OJK on November 6, 2024.
14
Page 770
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, dan Karyawan d. Boards of Commissioners, Directors, and
(lanjutan) Employees (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
Sekretaris Perusahaan adalah Errinto Sahat Corporate Secretary is Errinto Sahat Pahala.
Pahala.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the Bank
Bank memiliki karyawan dengan komposisi has employees with the following compositions
sebagai berikut (tidak diaudit): (unaudited):
2024 2023
Karyawan tetap 2.657 2.452 Permanent employees
Karyawan kontrak 740 684 Contract employees
Total 3.397 3.136 Total
e. Komite-Komite Bank e. Bank’s Committees
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
susunan Komite Audit adalah sebagai berikut: composition of the Audit Committee is as
follows:
2024 2023
Ketua Boedi Armanto**) Chandra Arie Setiawan*) Chairman
Anggota - Boedi Armanto Member
Anggota Rety Listya Handayani Rety Listya Handayani Member
Anggota Agus Slamet Riyadi Agus Slamet Riyadi Member
*) telah diberhentikan sebagai Ketua Komite Audit *) has been dismissed as Chair of the Audit Committee
berdasarkan Keputusan Direksi No. based on Directors' Decree No. KEP.DIR/004.1/II/2024
KEP.DIR/004.1/II/2024 tanggal 6 Februari 2024. dated February 6, 2024.
**) telah ditunjuk sebagai Ketua Komite Audit berdasarkan **) has been appointed as Chair of the Audit Committee
Keputusan Direksi No. KEP.DIR/004.1/II/2024 tanggal 6 based on Directors' Decree No. KEP.DIR/004.1/II/2024
Februari 2024. dated February 6, 2024.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
susunan Komite Remunerasi dan Nominasi composition of the Remuneration and
adalah sebagai berikut: Nomination Committee is as follows:
2024 2023
Ketua - Chandra Arie Setiawan*) Chairman
Anggota Mustaslimah Mustaslimah Member
Anggota Hendrika Nora Osloi Sinaga Hendrika Nora Osloi Sinaga Member
Anggota Boedi Armanto Boedi Armanto Member
Head of Human Capital Head of Human Capital
Anggota Division (ex officio) Division (ex officio) Member
*) telah diberhentikan sebagai Ketua Komite Remunerasi *) has been dismissed as Chair of the Remuneration and
dan Nominasi berdasarkan Keputusan Direksi Nomination Committee based on Directors' Decree
No. KEP.DIR/004.3/II/2024 tanggal 6 Februari 2024. No. KEP.DIR/004.3/II/2024 dated February 6, 2024.
15
Page 771
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL POLICIES INFORMATION
a. Pernyataan atas Penyusunan Laporan a. Statement of Financial Statement
Keuangan Preparation
Laporan keuangan disusun dan disajikan sesuai The financial statements have been prepared
dengan Standar Akuntansi Keuangan di and presented in accordance with Indonesian
Indonesia, yang mencakup Pernyataan dan Financial Accounting Standards, which include
Interpretasi yang dikeluarkan oleh Dewan the Statements and Interpretations issued by
Standar Akuntansi Keuangan Ikatan Akuntan the Indonesian Accounting Standards Board
Indonesia (DSAK-IAI) dan peraturan Bapepam- (DSAK-IAI) and Indonesian Capital Market
LK No. VIII.G.7 lampiran keputusan Ketua Supervisory Agency (Bapepam-LK) Regulation
Bapepam-LK No. KEP-347/BL/2012 tanggal No. VIII.G.7 appendix of the Decision of the
25 Juni 2012 tentang “Pedoman atas Penyajian Chairman of Bapepam-LK No. KEP-
dan Pengungkapan Laporan Keuangan Emiten 347/BL/2012 dated June 25, 2012 regarding the
atau Perusahaan Publik”. “Guidelines on Financial Statements
Presentations and Disclosures for Issuers or
Public Companies”.
b. Dasar Penyajian Laporan Keuangan b. Basis of Presentation of The Financial
Statements
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan, kecuali untuk aset keuangan yang under the historical cost, except for financial
diukur pada nilai wajar melalui penghasilan assets at fair value through other
komprehensif lain dan aset serta liabilitas comprehensive income and financial assets and
keuangan yang diukur pada nilai wajar melalui liabilities at fair value through profit or loss. The
laba rugi. Laporan keuangan disusun financial statements are prepared under the
berdasarkan akuntansi berbasis akrual, kecuali accrual basis of accounting, except for the
laporan arus kas. statement of cash flows.
Laporan arus kas disusun dengan The statement of cash flows are prepared by
menggolongkan transaksi ke dalam aktivitas classifying transactions into operating, investing
operasi, investasi dan pendanaan. Laporan arus and financing activities. The statement of cash
kas disusun menggunakan metode langsung. flows are prepared using the direct method. For
Untuk penyajian laporan arus kas, kas dan the statement of cash flows, cash and cash
setara kas terdiri dari kas, giro pada Bank equivalents consist of cash, current accounts
Indonesia, giro pada bank lain, dan investasi with Bank Indonesia, current accounts with
jangka pendek likuid lainnya dengan jangka other banks, and other short-term liquid
waktu 3 (tiga) bulan atau kurang sejak tanggal investments with maturities of 3 (three) months
perolehan yang tidak digunakan sebagai or less from the acquisition date which are not
jaminan atau tidak dibatasi penggunaannya. used as collateral nor restricted to use.
Pos-pos dalam penghasilan komprehensif lain The items under other comprehensive income
disajikan terpisah antara akun-akun yang akan are presented separately between ítems to be
direklasifikasi ke laba rugi dan akun-akun yang reclassified to profit or loss and those items not
tidak akan direklasifikasikan ke laba rugi. to be reclassified to profit or loss.
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial
mengharuskan penggunaan estimasi dan Accounting Standards requires the use of
asumsi. Hal tersebut juga mengharuskan estimates and assumptions. It also requires
manajemen untuk membuat pertimbangan management to make judgments in the process
dalam proses penerapan kebijakan akuntansi. of applying accounting policies. The areas that
Area yang kompleks atau memerlukan tingkat are complex or require higher level of
pertimbangan yang lebih tinggi atau area di consideration or areas where assumptions and
mana asumsi dan estimasi dapat berdampak estimates could have a significant impact on
signifikan terhadap laporan keuangan financial statements are disclosed in Note 3
diungkapkan di Catatan 3 “Sumber “Use of Critical Accounting Estimates and
Ketidakpastian Estimasi dan Pertimbangan Judgements”.
Akuntansi”.
16
Page 772
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Dasar Penyajian Laporan Keuangan b. Basis of Presentation of The Financial
(lanjutan) Statements (continued)
Mata uang penyajian yang digunakan dalam The presentation currency used in these
laporan keuangan adalah mata uang Rupiah, financial statements is Indonesian Rupiah,
yang juga merupakan mata uang fungsional which is also the functional currency of the Bank.
Bank.
c. Aset dan Liabilitas Keuangan c. Financial Assets and Liabilities
i. Aset Keuangan i. Financial Assets
Bank mengklasifikasikan aset keuangannya The Bank classifies its financial assets in the
dalam kategori (a) aset keuangan yang following categories of (a) financial assets at
diukur pada nilai wajar melalui laba rugi, fair value through profit or loss, (b) financial
(b) aset keuangan yang diukur pada nilai assets at fair value through other
wajar penghasilan komprehensif lainnya, comprehensive income, and (c) financial
dan (c) aset keuangan yang diukur pada assets at amortized cost. Bank uses 2 (two)
biaya perolehan diamortisasi. Bank bases for classifying financial assets, namely
menggunakan 2 (dua) dasar untuk the Bank's business model in managing
mengklasifikasikan aset keuangan yaitu financial assets and the characteristics of the
model bisnis Bank dalam mengelola aset contractual cash flow of principal and interest
keuangan dan karakteristik arus kas payments (solely payment of principal and
kontraktual pembayaran pokok dan bunga interest (SPPI)) of financial assets.
(solely payment of principal and interest
(SPPI)) dari aset keuangan.
Pengujian SPPI SPPI Test
Sebagai langkah pertama dari proses As the first step of the classification process,
klasifikasi, Bank menilai persyaratan the Bank assesses the financial contractual
kontraktual keuangan untuk requirements to identify whether they meet
mengidentifikasi apakah mereka memenuhi the SPPI testing.
pengujian SPPI.
Pokok pinjaman untuk tujuan pengujian ini The loan principal for testing purposes is
didefinisikan sebagai nilai wajar dari aset defined as the fair value of the financial asset
keuangan pada pengakuan awal dan dapat at initial recognition and is subject to change
berubah selama umur aset keuangan over the life of the financial asset (for
(misalnya, jika ada pembayaran pokok atau example, if there are principal payments or
amortisasi premi/diskon).
amortization of premium/discount).
Elemen bunga yang paling signifikan dalam The most significant element of interest in a
perjanjian kredit biasanya adalah loan agreement is usually a consideration of
pertimbangan atas nilai waktu dari uang dan the time value of money and credit risk. To
risiko kredit. Untuk membuat penilaian make an SPPI test, the Bank applies
SPPI, Bank menerapkan pertimbangan dan considerations and takes into account
memperhatikan faktor-faktor yang relevan relevant factors such as the currency in which
seperti mata uang dimana aset keuangan the financial asset is denominated and the
didenominasikan dan periode pada saat period when the interest rate is set.
suku bunga ditetapkan.
17
Page 773
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Pengujian SPPI (lanjutan) SPPI Test (continued)
Sebaliknya, persyaratan kontraktual yang Conversely, contractual terms that provide
memberikan eksposur lebih dari de minimis more than de minimis exposure to risk or
atas risiko atau volatilitas dalam arus kas volatility in contractual cash flows that are
kontraktual yang tidak terkait dengan dasar not related to the basis of the loan
pengaturan pinjaman, tidak menimbulkan arrangement, do not generate SPPI's
arus kas kontraktual SPPI atas jumlah contractual cash flows on the total balance.
saldo. Dalam kasus seperti itu, aset In such cases, financial assets are required
keuangan diharuskan untuk diukur pada to be measured at fair value through profit
nilai wajar melalui laba rugi (fair value or loss (FVPL).
through profit or loss (FVPL)).
Penilaian Model Bisnis Business Model Assessment
Bank menentukan model bisnisnya The Bank determines its business model
berdasarkan tingkat yang paling based on the level that best reflects how the
mencerminkan bagaimana Bank mengelola Bank manages its group of financial assets
kelompok aset keuangannya untuk to achieve its business objectives.
mencapai tujuan bisnisnya.
Model bisnis Bank tidak dinilai berdasarkan The Bank's business model is not assessed
masing-masing instrumennya, tetapi pada based on each of its instruments, but at a
tingkat portofolio secara agregat yang lebih higher aggregate portfolio level and is
tinggi dan didasarkan pada faktor-faktor based on observable factors such as:
yang dapat diamati seperti:
- Bagaimana kinerja model bisnis dan - How is the performance of the
aset keuangan yang dimiliki dalam business model and the financial
model bisnis tersebut dievaluasi dan assets held in the business model are
dilaporkan kepada personel evaluated and reported to key
manajemen kunci; management personnel;
- Risiko yang mempengaruhi kinerja - Risks that affect the performance of
model bisnis (dan aset keuangan yang the business model (and the financial
dimiliki dalam model bisnis tersebut) assets held under that business
dan, khususnya, bagaimana cara risiko model) and, in particular, how those
tersebut dikelola; risks are managed;
- Bagaimana para manajer bisnis - How business managers are
dikompensasi (misalnya, apakah compensated (for example, whether
kompensasi didasarkan pada nilai compensation is based on the fair
wajar dari aset yang dikelola atau pada value of assets under management or
arus kas kontraktual yang tertagih); on contractual cash flows collectible);
- Frekuensi, nilai, dan waktu penjualan - The expected frequency, value and
yang diharapkan, juga merupakan timing of sales are also important
aspek penting dari penilaian Bank. aspects of the Bank's assessment.
18
Page 774
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Penilaian Model Bisnis (lanjutan) Business Model Assessment (continued)
Penilaian model bisnis didasarkan pada The assessment of a business model is
skenario yang diharapkan secara wajar based on a fairly expected scenario without
tanpa mempertimbangkan skenario “worst considering the “worst case” or “stress
case” atau “stress case”. Jika arus kas case” scenarios. If the post-recognition
setelah pengakuan awal direalisasikan cash flows are realized in a different
dengan cara yang berbeda dari yang awal manner than originally expected, the Bank
diharapkan, Bank tidak mengubah does not change the classification of the
klasifikasi aset keuangan dimiliki yang remaining financial assets in such business
tersisa dalam model bisnis tersebut, tetapi model, but includes that information in
memasukkan informasi tersebut dalam assessing new or recently purchased
melakukan penilaian atas aset keuangan financial assets.
yang baru atau yang baru dibeli setelahnya.
a. Aset Keuangan yang Diukur pada a. Financial Assets at Fair Value
Nilai Wajar melalui Laba Rugi through Profit or Loss
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui laba rugi kecuali tes model value through profit or loss unless
bisnis dan tes arus kas kontraktual tests of business model and
menunjukkan bahwa aset keuangan contractual cash flow tests show that
masuk ke dalam klasifikasian diukur financial assets are classified at
pada biaya perolehan diamortisasi atau amortized cost or fair value through
nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
Klasifikasi ini ditujukan untuk instrumen This classification is intended for
keuangan yang dimiliki untuk financial instruments held for trading
diperdagangkan atau pada saat or at initial recognition determined by
pengakuan awal telah ditetapkan oleh the Bank to be measured at fair value
Bank untuk diukur pada nilai wajar through profit or loss.
melalui laba rugi.
Aset keuangan yang dikategorikan Financial assets that are categorized
sebagai dimiliki untuk diperdagangkan as held for trading if they are acquired
jika diperoleh atau dimiliki terutama or held primarily for the purpose of
untuk tujuan dijual atau dibeli kembali selling or repurchasing in the near
dalam waktu dekat atau jika future or if they are part of a specific
merupakan bagian dari portofolio portfolio of jointly managed financial
instrumen keuangan tertentu yang instruments and there is evidence
dikelola Bersama dan terdapat bukti of recent short-term profit-taking
mengenai pola ambil untung dalam patterns.
jangka pendek yang terkini.
19
Page 775
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
a. Aset Keuangan yang Diukur pada a. Financial Assets at Fair Value
Nilai Wajar melalui Laba Rugi through Profit or Loss (continued)
(lanjutan)
Instrumen keuangan yang Financial instruments classified into
dikelompokkan ke dalam kategori ini this category are recognized at fair
diakui pada nilai wajarnya pada saat value at initial recognition, transaction
pengakuan awal, biaya transaksi diakui costs are recognized directly in the
secara langsung ke dalam laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif comprehensive income. Gains and
lain. Keuntungan dan kerugian yang losses arising from changes in fair
timbul dari perubahan nilai wajar, value, sale of financial instruments
penjualan instrumen keuangan dan and interest income on financial
pendapatan bunga dari instrumen instruments held for trading are
keuangan dalam kelompok recognized in the statement of profit or
diperdagangkan diakui di dalam loss and other comprehensive income.
laporan laba rugi dan penghasilan As of December 31, 2024 and 2023,
komprehensif lain. Pada tanggal Bank had no financial assets classified
31 Desember 2024 dan 2023, Bank as fair value through profit or loss.
tidak memiliki aset keuangan yang
diklasifikasikan sebagai nilai wajar
melalui laba rugi.
b. Aset Keuangan yang Diukur pada b. Financial Assets at Fair Value
Nilai Wajar melalui Penghasilan through Other Comprehensive
Komprehensif Lain Income
Aset keuangan yang diukur pada nilai Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain merupakan aset income are financial assets that are
keuangan dikelola dalam model bisnis managed in a business model whose
yang tujuannya akan terpenuhi dengan objectives will be fulfilled by obtaining
mendapatkan arus kas kontraktual dan contractual cash flows and selling
menjual aset keuangan. Arus kas financial assets. Cash flow contractual
kontraktual dari aset keuangan yang of financial assets which on a certain
pada tanggal tertentu hanya dari date solely payment from principal and
pembayaran pokok dan bunga (“SPPI”) interest (“SPPI”) of the outstanding
dari jumlah pokok terutang. principal.
Pada saat pengakuan awalnya, aset At initial recognition, financial
keuangan yang diukur pada nilai wajar instruments measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
diakui pada nilai wajarnya ditambah are recognised at fair value plus
biaya transaksi (jika ada) dan transaction costs (if any) and
selanjutnya diukur pada nilai wajarnya subsequently measured at fair value
dimana keuntungan atau kerugian atas where gains or losses on changes in
perubahan nilai wajar, keuntungan atau fair value, gains or losses on foreign
kerugian atas selisih kurs, dan kerugian exchange, and impairment losses are
penurunan nilai, diakui sebagai recognised as other comprehensive
penghasilan komprehensif lain. income.
20
Page 776
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
c. Aset Keuangan yang Diukur pada c. Financial Assets at Amortized Cost
Biaya Perolehan Diamortisasi
Aset keuangan yang diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortized cost if the financial assets
keuangan dikelola dalam model bisnis are managed in a business model that
yang bertujuan untuk memiliki aset aims to hold financial assets in order
keuangan dalam rangka mendapatkan to obtain contractual cash flows and
arus kas kontraktual dan persyaratan the contractual terms of the financial
kontraktual dari aset keuangan yang assets which at a certain date increase
pada tanggal tertentu meningkatkan cash flows that are solely from
arus kas yang semata dari pembayaran payments of principal and interest of
pokok dan bunga (solely payments of the principal amount owed.
principal and interest) dari jumlah
pokok terutang.
Pada saat pengakuan awal, aset At initial recognition, financial assets
keuangan yang diukur pada biaya measured at amortized cost are
perolehan diamortisasi diakui pada recognized at fair value plus
nilai wajarnya ditambah biaya transaksi transaction costs and subsequently
dan selanjutnya diukur pada biaya measured at amortized cost using the
perolehan diamortisasi dengan effective interest rate.
menggunakan suku bunga efektif.
Pendapatan bunga dari aset keuangan Interest income on financial assets
yang diukur pada biaya perolehan measured at amortized cost is
diamortisasi dicatat dalam laporan laba recorded in the statements of profit or
rugi dan diakui sebagai “Pendapatan loss and recognized as “Interest
bunga”. income”.
Ketika penurunan nilai terjadi, kerugian When an impairment loss occurs, the
penurunan nilai diakui sebagai impairment loss is recognized as
pengurang dari nilai tercatat aset a deduction from the carrying amount
keuangan dan diakui di dalam laporan of the financial asset and recognized
posisi keuangan sebagai “Cadangan in the statement of financial positions
kerugian penurunan nilai”. as “Allowance for impairment losses”.
ii. Liabilitas Keuangan ii. Financial Liabilities
Bank mengklasifikasikan liabilitas The Bank classifies its financial liabilities in
keuangan dalam kategori (a) liabilitas the category of (a) financial liabilities at fair
keuangan yang diukur pada nilai wajar value through profit and loss and
melalui laba rugi dan (b) liabilitas keuangan (b) financial liabilities measured at
yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
a. Liabilitas Keuangan yang Diukur a. Financial Liabilities at Fair Value
pada Nilai Wajar melalui Laba Rugi through Profit or Loss
Kategori ini terdiri dari dua This category comprises two sub-
sub-kategori: liabilitas keuangan categories: financial liabilities
diklasifikasikan sebagai classified as held for trading, and
diperdagangkan dan liabilitas financial liabilities designated by the
keuangan yang pada saat pengakuan Bank as fair value through profit or loss
awal telah ditetapkan oleh Bank untuk upon initial recognition.
diukur pada nilai wajar melalui laba
rugi.
21
Page 777
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
a. Liabilitas Keuangan yang Diukur a. Financial Liabilities at Fair Value
pada Nilai Wajar melalui Laba Rugi through Profit or Loss (continued)
(lanjutan)
Liabilitas keuangan diklasifikasikan A financial liability is classified as held
sebagai diperdagangkan jika diperoleh for trading if it is acquired or incurred
terutama untuk tujuan dijual atau dibeli principally for the purpose of selling or
kembali dalam waktu dekat atau jika repurchasing it in the near term or if it
merupakan bagian dari portofolio is part of a portfolio of identified
instrumen keuangan tertentu yang financial instruments that are
dikelola bersama dan terdapat bukti managed together and for which there
mengenai pola ambil untung dalam is evidence of a recent actual pattern
jangka pendek yang terkini. of short term profit-taking.
Keuntungan dan kerugian yang timbul Gains and losses arising from
dari perubahan nilai wajar liabilitas changes in fair value of financial
keuangan yang diklasifikasikan liabilities classified held for trading are
sebagai diperdagangkan dicatat dalam included in the statement of profit or
laporan laba rugi dan penghasilan loss and other comprehensive income
komprehensif lain sebagai and are reported as “Unrealized
“Keuntungan/(kerugian) yang belum gains/(losses) from changes in fair
direalisasi dari perubahan nilai wajar value of financial instruments”. Interest
instrumen keuangan”. Beban bunga expenses on financial liabilities held
dari liabilitas keuangandiklasifikasikan for trading are included in “Interest
sebagai diperdagangkan dicatat di expenses".
dalam “Beban bunga”.
Jika Bank pada pengakuan awal telah If the Bank designated certain debt
menetapkan instrumen utang tertentu securities upon initial recognition as
sebagai nilai wajar melalui laba rugi fair value through profit or loss (fair
(opsi nilai wajar), maka selanjutnya, value option), then this designation
penetapan ini tidak akan diubah. cannot be changed subsequently. The
Instrumen utang yang diklasifikasikan fair value option is applied on the debt
sebagai opsi nilai wajar, terdiri dari securities which consists of the debt
kontrak utama dan derivatif melekat host and embedded derivatives that
yang harus dipisahkan. must otherwise be separated.
Perubahan nilai wajar terkait dengan Fair value changes related to financial
liabilitas keuangan yang ditetapkan liabilities designated at fair value
untuk diukur pada nilai wajar melalui through profit or loss are recognized in
laporan laba rugi dan penghasilan “Gains/(losses) from changes in fair
komprehensif lain diakui di dalam value of financial instruments”.
“Keuntungan/(kerugian) dari
perubahan nilai wajar instrumen
keuangan”.
Pada tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023,
2023, Bank tidak memiliki liabilitas the Bank had no financial liabilities at
keuangan yang diukur pada nilai wajar fair value through profit or loss.
melalui laba rugi.
22
Page 778
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
b. Liabilitas Keuangan yang Diukur b. Financial Liabilities Measured at
dengan Biaya Perolehan Amortized Cost
Diamortisasi
Pada saat pengakuan awal, liabilitas Financial liabilities at amortized cost
keuangan yang diukur dengan biaya are initially recognized at fair value
perolehan diamortisasi, diukur pada less transaction costs (if any).
nilai wajar dikurangi biaya transaksi
(jika ada).
Setelah pengakuan awal, Bank After initial recognition, Bank
mengukur seluruh liabilitas keuangan measures all financial liabilities at
yang diukur dengan biaya perolehan amortized cost using effective interest
diamortisasi dengan menggunakan rates method. Effective interest rate
metode suku bunga efektif. Amortisasi amortization is recognized as “Interest
suku bunga efektif diakui sebagai expense”.
“Beban bunga”.
iii. Pengakuan dan Penghentian Pengakuan iii. Recognition and Derecognition
Pembelian dan penjualan aset keuangan Regular way purchases and sales of
yang lazim diakui pada tanggal financial assets are recognised on trade
perdagangan, yaitu tanggal dimana Bank date, being the date on which the Bank
berkomitmen untuk membeli atau menjual commits to purchase or sell the asset.
aset tersebut. Aset keuangan dihentikan Financial assets are derecognised when
pengakuannya ketika hak untuk menerima the rights to receive cash flows from the
arus kas yang berasal dari aset keuangan financial assets have expired or have been
tersebut telah berakhir atau telah ditransfer transferred and the Bank has transferred
dan Bank telah mentransfer secara substantially all the risks and rewards of
substansial seluruh risiko dan manfaat ownership.
kepemilikan.
Hapus buku Written-off
Dalam hal penghapusbukuan aset In case financial assets’ write-off is
keuangan merupakan kelanjutan dari a continuation of the financial assets’
tindakan penyelesaian aset keuangan settlement by taking over collaterals, the
dengan cara pengambilalihan agunan, amount written-off is approximately equal
maka jumlah yang dihapusbuku adalah to the difference between the fair value of
sebesar selisih kurang antara nilai wajar repossessed assets after taking into
agunan yang diambil alih setelah account the financial assets’ cost of sales
memperhitungkan taksiran biaya penjualan and carrying amount.
dengan nilai tercatat aset keuangan.
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when
cadangan kerugian penurunan nilai telah the allowance for impairment losses has
dibentuk 100%. been established at 100%.
23
Page 779
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
Assets
Penilaian apakah suatu aset keuangan An assessment of whether a financial asset
telah dimodifikasi baik secara substansial has been modified substantially or not
maupun tidak substansial dilakukan oleh substantially is carried out by a business
unit bisnis yang berwenang melakukan unit authorized to modify or restructure
modifikasi atau restrukturisasi aset financial assets when the business unit
keuangan pada saat unit bisnis tersebut carries out modification or restructuring of
melakukan tindakan modifikasi atau a financial asset.
restrukturisasi atas suatu aset keuangan.
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Bank akan berhenti considered substantial and the Bank will
mengakui aset keuangan awal ketika: stop recognizing the original financial
assets when:
a. aset keuangan (atau bagiannya) a. the financial asset (or part thereof)
berakhir, yaitu jika debitur secara expires, that is, if the debtor is legally
hukum dibebaskan dari tanggung released from primary responsibility
jawab utama atas aset tersebut (atau for the asset (or part thereof), either
bagiannya), baik melalui proses hukum through legal process or by the
maupun oleh kreditur pembuatan creditor entering into a new credit
kontrak kredit baru (sebagai contoh, contract (for example, the equity
opsi equity conversion); atau conversion option); or
b. terdapat konversi mata uang. b. there is a currency conversion.
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut:
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial Assets
1. Saat arus kas kontraktual atas 1. When the contractual cash flows
aset keuangan direnegosiasi atau on a financial asset are
dimodifikasi (antara lain ketika renegotiated or modified (for
kredit direstrukturisasi) dimana example, when credit is
renegosiasi atau modifikasi restructured) where the
tersebut menghasilkan renegotiation or modification
penghentian pengakuan aset results in derecognition of the
keuangan, Bank akan mencatat financial asset, the Bank will
aset keuangan tersebut sebagai record the financial asset as
aset keuangan baru/modifikasian a new/modified financial asset on
pada tanggal modifikasi/negosiasi. the modification/negotiation date.
2. Selisih jumlah tercatat bruto aset 2. The difference between the gross
keuangan awal dengan nilai wajar carrying amount of the original
aset modifikasian diakui di laba financial asset and the fair value
rugi. of the modified asset is
recognized in profit or loss.
24
Page 780
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
(lanjutan) Assets (continued)
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut: (lanjutan) (continued)
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial (lanjutan) Assets (continued)
3. Pendapatan atau biaya transaksi 3. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with
kejadian modifikasi diakui sebagai a modification event are
bagian dari keuntungan atau recognized as part of the gain or
kerugian atas modifikasi tersebut. loss on the modification.
4. Selanjutnya, Bank melakukan 4. Next, the Bank conducts an
penilaian apakah aset keuangan assessment whether new/
baru/modifikasian merupakan aset modified financial assets are
yang berasal dari aset keuangan assets that come from
memburuk. deteriorating financial assets.
5. Pengakuan pendapatan bunga 5. Recognition of interest income
atas aset yang berasal dari aset on assets originating from
keuangan memburuk ditentukan deteriorating financial assets is
berdasarkan suku bunga efektif determined based on the risk-
yang telah disesuaikan dengan adjusted effective interest rate to
risiko kredit (risk-adjusted effective discount the cash flows of
interest rate) untuk modified financial assets.
mendiskontokan arus kas aset
keuangan yang telah dimodifikasi.
b. Modifikasi Aset Keuangan yang Tidak b. Non-substantial Modification of
Substansial Financial Assets
1. Saat Bank melakukan renegosiasi 1. When the Bank renegotiates or
atau modifikasi arus kas modifies contractual cash flows
kontraktual atas aset keuangan for financial assets (among
(antara lain ketika kredit others, when loans are
direstrukturisasi) yang tidak restructured) that do not meet the
memenuhi kriteria modifikasi aset criteria for substantial
keuangan yang substansial di modification of financial assets
atas, maka renegosiasi atau above, the renegotiation or
modifikasi tersebut tidak modification does not result in
menghasilkan penghentian derecognition of financial assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of
keuangan dihitung sebesar nilai financial assets is computed at
kini (net present value) dari arus the net present value of modified
kas kontraktual yang telah or renegotiated contractual cash
dimodifikasi atau direnegosiasi flows discounted at the original
yang didiskontokan menggunakan effective interest rate.
suku bunga efektif awal.
25
Page 781
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
iv. Modifikasi atas Arus Kas Aset Keuangan iv. Cashflows Modification of Financial
(lanjutan) Assets (continued)
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut: (lanjutan) (continued)
b. Modifikasi Aset Keuangan yang Tidak b. Non-substantial Modification of
Substansial (lanjutan) Financial Assets (continued)
3. Bank kemudian mengakui 3. The bank then recognizes the
keuntungan atau kerugian dari gain or loss from the modification
modifikasi (yaitu sebesar (i.e the change in the gross
perubahan jumlah tercatat bruto carrying amount of the financial
aset keuangan) dalam laporan asset) in the income statement.
laba rugi.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with
kejadian modifikasi diakui sebagai a modification event are
penyesuaian terhadap jumlah recognized as an adjustment to
tercatat aset keuangan yang telah the carrying amount of the
dimodifikasi dan diamortisasi modified financial asset and
selama sisa jangka waktu aset amortized over the remaining
keuangan modifikasian tersebut. term of the modified financial
assets.
5. Selisih antara jumlah tercatat 5. The difference between the gross
bruto aset keuangan sebelum carrying amount of a financial
dan sesudah modifikasi atau asset before and after
restrukturisasi diakui sebagai modification or restructuring is
kerugian atau keuntungan aset recognised as a gain or loss of the
keuangan modifikasian, yang modified financial asset, which is
merupakan penyesuaian terhadap an adjustment to the initial gross
jumlah tercatat bruto awal dan carrying amount and is amortised
diamortisasi selama sisa jangka over the remaining term of the
waktu aset keuangan dengan financial asset using the initial
menggunakan suku bunga efektif effective interest rate (unwinding
awal (unwinding interest). interest).
v. Reklasifikasi Aset Keuangan v. Reclassification of Financial
Instruments
Persyaratan Reklasifikasi Reclassification Requirements
Bank diperkenankan untuk melakukan Banks are permitted to reclassify their
reklasifikasi atas aset keuangan yang financial assets if the Bank changes its
dimiliki jika Bank mengubah model bisnis business model for financial asset
untuk pengelolaan aset keuangan dan Bank management and Banks are not permitted
tidak diperkenankan untuk melakukan to reclassify financial liabilities.
reklasifikasi atas liabilitas keuangan.
Perubahan model bisnis sifatnya harus Changes in the business model must have
berdampak secara signifikan terhadap a significant impact on the Bank's
kegiatan operasional Bank seperti operational activities, such as acquiring,
memperoleh, melepaskan, atau mengakhiri releasing, or ending a line of business.
suatu lini bisnis. Selain itu, Bank perlu In addition, the Bank needs to prove the
membuktikan adanya perubahan tersebut change to external parties.
kepada pihak eksternal.
26
Page 782
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
v. Reklasifikasi Aset Keuangan (lanjutan) v. Reclassification of Financial
Instruments (continued)
Persyaratan Reklasifikasi (lanjutan) Reclassification Requirements
(continued)
Bank akan mereklasifikasi seluruh aset The Bank will reclassify all financial
keuangan yang terkena dampak dari assets that are affected by changes in
perubahan model bisnis. Perubahan tujuan business models. Changes in the
model bisnis Bank harus berdampak objectives of the Bank's business model
sebelum tanggal reklasifikasi. should take effect before the
reclassification date.
Yang bukan merupakan perubahan model Below are not considered as change in
bisnis adalah: business model:
(a) perubahan intensi berkaitan dengan (a) changes in intention related to
aset keuangan tertentu (bahkan dalam particular financial assets (even in
situasi perubahan signifikan dalam situations of significant changes in
kondisi pasar). market conditions).
(b) hilangnya sementara pasar tertentu (b) the temporary loss of certain
untuk aset keuangan. markets for financial assets.
(c) pengalihan aset keuangan antara (c) transfers of financial assets between
bagian dari Bank dengan model bisnis parts of the Bank with different
berbeda. business models.
vi. Klasifikasi atas Instrumen Keuangan vi. Classification of Financial Instruments
Klasifikasi/ Golongan/
Classification Group
Aset keuangan yang diukur pada nilai
wajar melalui penghasilan komprehensif
lain/Financial assets measured at the
fair value through other comprehensive Efek-efek/Securities
income
Giro pada Bank Indonesia/Current account with
Bank Indonesia
Aset Keuangan/ Giro pada bank lain/Current accounts with other
Financial assets banks
Penempatan pada Bank Indonesia dan bank
Aset keuangan yang diukur pada biaya lain/Placements with Bank Indonesia and other
perolehan diamortisasi/ Financial assets banks
measured at amortized cost
Efek-efek/Securities
Efek-efek yang dibeli dengan janji dijual kembali/
Securities purchased under resale agreements
Kredit yang Diberikan/Loans
Aset lain-lain/Other assets
Liabilitas Segera/Obligation due immediately
Liabilitas keuangan yang diukur dengan Simpanan Nasabah/Deposits from customers
biaya perolehan yang
diamortisasi/Financial liabilities Simpanan dari Bank Lain/Deposits from other
measured at amortized cost banks
Surat berharga yang diterbitkan/Securities issued
Efek-efek yang dijual dengan janji dibeli kembali/
Liabilitas Keuangan/ Securities sold under agreement to repurchase
Financial liabilities Pinjaman yang diterima/Borrowings
Beban yang masih harus dibayar/Accrued
expenses
Liabilitas lain-lain/Other liabilities
Komitmen dan Kontinjensi/ Fasilitas kredit nasabah yang belum ditarik (committed)/Unused loan facilites (committed)
Commitments and
Contingencies
27
Page 783
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
vii. Saling Hapus Instrumen Keuangan vii. Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
disalinghapuskan dan jumlah netonya and the net amount is reported in the
dilaporkan pada laporan posisi keuangan statement of financial position when there
ketika terdapat hak yang berkekuatan is a legally enforceable right to offset the
hukum untuk melakukan saling hapus atas recognized amounts and there is an
jumlah yang telah diakui tersebut dan intention to settle on a net basis, or realize
adanya niat untuk menyelesaikan secara the asset and settle the liability
neto, atau untuk merealisasikan aset dan simultaneously. The legally enforceable
menyelesaikan liabilitas secara bersamaan. right must not be contingent on future
Hak saling hapus tidak kontinjen atas events and must be enforceable in the
peristiwa di masa depan dan dapat normal course of business and in the event
dipaksakan secara hukum dalam situasi of default in solvency or bankruptcy of the
bisnis yang normal dan dalam peristiwa Bank or the counterparty.
gagal bayar, atau peristiwa kepailitan atau
kebangkrutan Bank atau pihak lawan.
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
Penerapan PSAK 109, “Instrumen The implementation of PSAK 109,
Keuangan” telah mengubah metode "Financial Instruments" has changed the
perhitungan kerugian penurunan nilai dari method of calculating impairment losses
pendekatan kerugian yang telah terjadi from the incurred loss approach in
(incurred loss) dalam PSAK 239, “Instrumen PSAK 239, "Financial Instruments:
Keuangan: Pengakuan dan Pengukuran” Recognition and Measurement" with the
dengan pendekatan kerugian kredit expected credit loss approach.
ekspektasian (expected credit loss).
1. Ruang lingkup penurunan nilai 1. Scope of impairment
a) Aset keuangan dalam klasifikasi a) Financial assets classified other
selain yang diukur pada nilai wajar than those at fair value through
melalui laba rugi profit or loss
1) Penurunan nilai atas aset 1) Impairment of financial assets
keuangan pada biaya at amortized cost is
perolehan diamortisasi diakui recognized as a deduction
sebagai pengurang dari from the carrying amount of
nilai tercatat aset di dalam the asset in the statement
laporan posisi keuangan, of financial position and
dan diakui di dalam recognized in the statement
laporan laba rugi sebagai of profit or loss as “Provision
“Pembentukan cadangan for impairment losses”.
kerugian penurunan nilai”.
28
Page 784
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
1. Ruang lingkup penurunan nilai 1. Scope of impairment (continued)
(lanjutan)
a) Aset keuangan dalam klasifikasi a) Financial assets classified other
selain yang diukur pada nilai wajar than those at fair value through
melalui laba rugi (lanjutan) profit or loss (continued)
2) Penurunan nilai atas aset 2) Impairment of financial assets
keuangan (diluar instrumen (non equity instruments)
ekuitas) yang diukur pada nilai measured at fair value
wajar melalui penghasilan through other comprehensive
komprehensif lain diakui income is recognized as an
sebagai penambah dari addition to other
penghasilan komprehensif comprehensive income in the
lain di dalam laporan posisi statement of financial position
keuangan (tidak mengurangi (not reducing the carrying
jumlah tercatat aset keuangan amount of financial assets in
dalam laporan keuangan) the financial statements) as
sebagai “keuntungan “net unrealized gain (loss)
(kerugian) neto yang belum from changes in fair value of
direalisasi dari perubahan nilai securities grouped as fair
wajar efek-efek dalam value through other
kelompok nilai wajar melalui comprehensive income", and
penghasilan komprehensif recognized in the statements
lain”, dan diakui dalam of profit or loss as "Provision
laporan laba rugi sebagai for impairment losses".
“Pembentukan cadangan
kerugian penurunan nilai”.
b) Komitmen pinjaman atau b) Commitments or unused loan
kelonggaran tarik yang sifatnya facilities that are irrevocable
tidak dapat dibatalkan (committed) (committed)
1) Penurunan nilai atas 1) Impairment of loan
komitmen pinjaman diakui commitments is recognized as
sebagai bagian dari “liabilitas part of “other liabilities” in the
lain-lain” pada laporan posisi Bank’s statement of financial
keuangan Bank dan dicatat position and recorded
secara terpisah dari pinjaman separately from the related
yang terkait, kecuali Bank loans, unless the Bank is
tidak dapat mengidentifikasi unable to identify it separately.
terpisah.
2) Dalam kondisi tersebut, 2) In such circumstances, the
penurunan nilai atas impairment of loan
komitmen pinjaman dan commitments and loans is
pinjaman diakui bersama recognized together as
sebagai pengurang dari nilai a deduction from the carrying
tercatat aset di dalam laporan amount of the asset in the
posisi keuangan. statement of financial position.
29
Page 785
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
2. Evaluasi penurunan nilai secara 2. Periodic impairment evaluation
periodik
Pada setiap tanggal laporan posisi At each statement of financial position
keuangan, Bank mengevaluasi apakah date, Bank evaluates whether there is
terdapat peningkatan risiko kredit yang a significant increase in credit risk.
signifikan.
Selanjutnya, Bank mengelompokkan Furthermore, the Bank classifies
aset keuangan berdasarkan hasil financial assets based on the
evaluasi tersebut yang mencerminkan evaluation results, which reflect the
tingkat risiko kredit aset keuangan. level of credit risk of financial assets.
a) Stage 1 a) Stage 1
Pada tanggal evaluasi penurunan At the evaluation date of
nilai, risiko kredit atas instrumen impairment, credit risk on financial
keuangan tidak meningkat secara instruments does not increase
signifikan sejak pengakuan awal significantly since initial
yang dapat dibuktikan dengan recognition, which can be proven
terjadinya seluruh hal berikut, by the occurrence of all of the
yaitu: following, namely:
1) tidak terdapat tunggakan 1) there are no overdue for more
lebih dari 30 hari; than 30 days;
2) instrumen keuangan memiliki 2) the financial instrument has
peringkat kolektibilitas 1 atau a collectability rating of 1 or 2;
2; dan and
3) tidak direstrukturisasi. 3) not restructured.
Atas hal tersebut, Bank akan For this reason, the Bank will
mengukur penyisihan kerugian measure the allowance for losses
untuk instrumen keuangan for the financial instrument at the
tersebut sejumlah kerugian kredit amount of the 12 months
ekspektasian 12 bulan. expected credit loss.
b) Stage 2 b) Stage 2
Pada tanggal evaluasi penurunan At the evaluation date of
nilai, risiko kredit atas instrumen impairment, credit risk on
keuangan telah meningkat secara financial instruments has
signifikan sejak pengakuan awal increased significantly since initial
yang dapat dibuktikan dengan recognition, which can be proven
terjadinya salah satu dari hal by the occurrence of one of the
berikut: following:
1) terdapat tunggakan antara 1) there are overdue between
31 hari sampai dengan 31 days until 90 days;
90 hari;
2) instrumen keuangan memiliki 2) the financial instrument has
peringkat kolektibilitas 2; atau a collectability rating of 2; or
30
Page 786
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
2. Evaluasi penurunan nilai secara 2. Periodic impairment evaluation
periodik (lanjutan) (continued)
b) Stage 2 (lanjutan) b) Stage 2 (continued)
3) terjadi restrukturisasi atas 3) there was a restructuring of
aset keuangan yang tidak financial assets that did not
menyebabkan pengakuan result in the recognition of
aset yang berasal dari assets originating from
asset keuangan yang deteriorating financial assets,
memburuk, dimana sebelum where before restructuring
restrukturisasi aset berada the assets were at stage 1 or
pada stage 1 atau 2. 2.
Pada stage ini, Bank akan At this stage, the Bank will
mengukur penyisihan kerugian measure the allowance for losses
untuk instrumen keuangan for the financial instrument
tersebut sejumlah kerugian kredit amount of expected credit losses
ekspektasian sepanjang umurnya. over its lifetime.
c) Stage 3 c) Stage 3
Pada tanggal evaluasi, terdapat At the evaluation date, there is
bukti objektif bahwa aset objective evidence that the
keuangan mengalami penurunan financial asset is impaired which
nilai yang dapat dibuktikan dengan can be proven by the occurrence
terjadinya salah satu dari 3 (tiga) of one of the following 3 (three)
hal berikut, yaitu: things, namely:
1) terdapat tunggakan lebih dari 1) there are overdue for more
90 hari; than 90 days;
2) instrumen keuangan memiliki 2) the financial instrument has
kolektibilitas 3, 4 atau 5; atau a collectability of 3, 4 or 5; or
3) terjadi restrukturisasi atas 3) there was a restructuring of
aset keuangan yang tidak financial assets that did not
menyebabkan pengakuan result in the recognition of
aset yang berasal dari aset assets originating from
keuangan yang memburuk, deteriorating financial
dimana sebelum assets, where before
restrukturisasi aset berada restructuring the assets were
pada stage 3. at stage 3.
Bank akan mengukur penyisihan Bank will measure the allowance
kerugian untuk instrumen for losses for the financial
keuangan pada stage ini sejumlah instrument at this stage with the
kerugian kredit ekspektasian amount of expected credit losses
sepanjang umurnya. over its lifetime.
31
Page 787
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
3. Metode penurunan nilai 3. Impairment method
Bank melakukan evaluasi penurunan The Bank evaluates for impairment
nilai dengan metode sebagai berikut: using the following methods:
a) Metode individual a) Individual method
Bank mengevaluasi penurunan The Bank evaluates impairment
nilai secara individual apabila individually if the Bank has
Bank memiliki informasi yang reasonable and supportive
wajar dan mendukung untuk information to measure lifetime
mengukur kerugian kredit expected credit losses on
ekspektasian sepanjang umurnya individual instruments and
pada instrumen secara individual financial assets have the
dan aset keuangan memiliki following criteria:
kriteria sebagai berikut:
1) aset keuangan per debitur 1) the financial assets per
memiliki nilai outstanding debtor have an outstanding
lebih dari Rp500; value of more than Rp500;
2) aset keuangan termasuk 2) financial assets are included
dalam kategori stage 3; in the stage 3 category;
3) terdapat bukti objektif 3) there is objective evidence of
terjadinya peristiwa yang an adverse event that has an
merugikan dan berdampak impact on the estimated
pada estimasi arus kas masa future cash flows.
datang.
Jika aset keuangan yang If a financial asset assessed as
dievaluasi secara individual individual has objective evidence
terdapat bukti objektif penurunan of impairment but there is no
nilai namun tidak terdapat impairment loss, the financial
kerugian penurunan nilai, maka asset is still classified as a
aset keuangan tersebut tetap financial asset that is assessed
dimasukkan ke dalam klasifikasi for impairment individually.
aset keuangan yang akan However, the Bank provide
dievaluasi penurunan nilainya allowance for impairment loss on
secara individual. Namun Bank these financial assets based on a
membentuk cadangan kerugian probability of default resulting
penurunan nilai atas aset from a collective assessment of
keuangan tersebut berdasarkan impairment losses.
probability of default yang
dihasilkan dari evaluasi
penurunan nilai kredit secara
kolektif.
32
Page 788
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Aset dan Liabilitas Keuangan (lanjutan) c. Financial Assets and Liabilities (continued)
viii. Penurunan Nilai dari Aset Keuangan viii. Impairment of Financial Assets
(lanjutan) (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Bank melakukan evaluasi penurunan The Bank evaluates for impairment
nilai dengan metode sebagai berikut: using the following methods:
(lanjutan) (continued)
b) Metode kolektif b) Collective method
Bank mengevaluasi penurunan The Bank evaluates impairment
nilai secara kolektif apabila aset collectively when the financial
keuangan memiliki kesamaan assets have similar risk
dalam karakteristik risiko dengan characteristics with the aim of
tujuan untuk memfasilitasi analisis facilitating analysis designed to
yang didesain untuk enable a timely identification of
memungkinkan peningkatan risiko significant increases in credit risk.
kredit secara signifikan dapat
diidentifikasi tepat waktu.
Evaluasi penurunan nilai secara The evaluation of collective
kolektif didasarkan pada konsep impairment is based on the
Probability of Default (PD), Loss- concepts of Probability of Default
Given Default (LGD) dan (PD), Loss-Given Default (LGD)
Exposure at Default (EAD) yang and Exposure at Default (EAD)
mempertimbangkan informasi which take into account past,
masa lalu, terkini dan masa current and future information.
mendatang.
d. Penentuan Nilai Wajar d. Determination of Fair Value
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date.
tanggal pengukuran.
Pengukuran nilai wajar berdasarkan asumsi A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
mengalihkan liabilitas terjadi di: liability takes place either:
pasar utama untuk aset dan liabilitas in the principal market for the asset or
tersebut, atau liability, or
jika terdapat pasar utama, di pasar yang in the absence of a principal market, in the
paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Nilai wajar suatu aset dan liabilitas diukur The fair value of an asset or a liability should be
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset atau participants would use when pricing the asset or
liabilitas tersebut, dengan asumsi bahwa pelaku liability, assuming that market participants act in
pasar bertindak dalam kepentingan ekonomi their best economic interest.
terbaiknya.
33
Page 789
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Penentuan Nilai Wajar (lanjutan) d. Determination of Fair Value (continued)
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's
untuk menghasilkan manfaat ekonomis dengan ability to generate economic benefits by using
menggunakan aset dalam penggunaan tertinggi the asset in its highest and best use or by selling
dan terbaiknya atau dengan menjualnya kepada it to another market participant that would use
pelaku pasar lain yang akan menggunakan aset the asset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif, seperti efek-efek, active markets, such as securities, is
ditentukan berdasarkan nilai pasar yang berlaku determined based on quoted market prices at
pada tanggal laporan posisi keuangan the statement of financial position date from
menggunakan harga yang dipublikasikan secara credible sources, such as quoted market prices
rutin dan berasal dari sumber yang terpercaya, from Bloomberg, Reuters or broker’s quoted
seperti Bloomberg, Reuters atau harga yang price.
diberikan oleh broker (quoted price).
Instrumen keuangan dianggap memiliki kuotasi A financial instrument is regarded as quoted in
di pasar aktif, jika harga kuotasi tersedia an active market, if quoted prices are readily
sewaktu-waktu dan dapat diperoleh secara rutin and regularly available from an exchange,
dari bursa, pedagang efek (dealer), perantara dealer, broker and those prices represent actual
efek (broker) dan harga tersebut mencerminkan and regularly occurring market transactions on
transaksi pasar yang aktual dan rutin dalam an arm’s length basis. If the above criteria are
suatu transaksi yang wajar. Jika kriteria di atas not met, the market is regarded as being
tidak terpenuhi, maka pasar aktif dinyatakan inactive. Indications that a market is inactive are
tidak tersedia. Indikasi-indikasi dari pasar tidak when there is a wide bid-offer spread,
aktif adalah terdapat selisih yang besar antara significant increase in the bid-offer spread or
harga penawaran dan permintaan atau kenaikan there are few recent transactions.
signifikan dalam selisih harga penawaran dan
permintaan dan hanya terdapat beberapa
transaksi terkini.
Untuk efek-efek yang tidak mempunyai harga For securities with no quoted market price, a
pasar, estimasi atas nilai wajar efek-efek reasonable estimate of the fair value is
ditetapkan dengan mengacu pada nilai wajar determined by reference to the current market
instrumen lain yang substansinya sama atau value of another instrument which substantially
dihitung berdasarkan arus kas yang diharapkan has the same characteristics or calculated
terhadap aset bersih efek-efek tersebut. based on the expected cash flows of the
underlying net asset base of the securities.
e. Transaksi dengan Pihak-Pihak Berelasi e. Related Parties Transactions
Bank melakukan transaksi dengan pihak-pihak The Bank enter into transactions with related
berelasi, yang didefinisikan antara lain: parties, which are defined as follows:
a) Orang atau anggota keluarga terdekat a) Person or close family member of that
mempunyai relasi dengan entitas pelapor person is related to the reporting entity if
jika orang tersebut: that person:
i. memiliki pengendalian atau i. has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. it has significant influence over the
entitas pelapor; atau reporting entity; or
iii. personil manajemen kunci entitas iii. is a member of the key management
pelapor atau entitas induk dari entitas personnel of the reporting entity or of a
pelapor. parent of the reporting entity.
34
Page 790
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Transaksi dengan Pihak-Pihak Berelasi e. Related Parties Transactions (continued)
(lanjutan)
Bank melakukan transaksi dengan pihak-pihak The Bank enter into transactions with related
berelasi, yang didefinisikan antara lain: parties, which are defined as follows:
(lanjutan) (continued)
b) Satu entitas berelasi dengan entitas pelapor b) An entity is related to a reporting entity if
jika memenuhi salah satu hal berikut: any of the following condition applies:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to the
terkait dengan entitas lain). others);
ii. satu entitas adalah entitas asosiasi ii. one entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a group, which the other entity is a
suatu kelompok usaha, yang mana member);
entitas lain tersebut adalah
anggotanya).
iii. kedua entitas tersebut adalah ventura iii. both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
iv. satu entitas adalah ventura bersama iv. one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity.
ketiga.
v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
imbalan pasca kerja untuk imbalan plan for the benefit of employees of
kerja dari salah satu entitas either the reporting entity or an entity
pelapor atau entitas yang terkait related to the reporting entity If the
dengan entitas pelapor. Jika entitas reporting entity is itself such a plan, the
pelapor adalah entitas yang sponsoring employers are also related
menyelenggarakan program tersebut, to the reporting entity.
maka entitas sponsor juga berelasi
dengan entitas pelapor.
vi. entitas yang dikendalikan atau vi. the entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a);
diidentifikasi dalam huruf (a).
vii. orang yang diidentifikasi dalam huruf vii. a person identified in (a)(i) has
(a)(i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau personil manajemen kunci is a member of the key management
entitas (atau entitas induk dari entitas). personnel of the entity (or a parent of
the entity).
Semua transaksi signifikan dengan pihak- All significant transactions with related
pihak berelasi, diungkapkan pada parties are disclosed in Note 36.
Catatan 36.
35
Page 791
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas dan setara kas mencakup kas, giro pada Cash and cash equivalents consist of cash,
Bank Indonesia, giro pada bank lain, dan current accounts with Bank Indonesia, current
investasi jangka pendek likuid lainnya dengan accounts with other banks, and other short-term
jangka waktu jatuh tempo 3 (tiga) bulan atau highly liquid investments with original maturities
kurang sejak tanggal perolehannya dan yang of 3 (three) months or less since the date of
penggunaannya tidak dibatasi. acquisition and which are not restricted.
g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and
Other Banks
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and
diklasifikasikan sebagai biaya perolehan other Banks are classified as amortized cost.
diamortisasi. Lihat Catatan 2.c.i.c untuk See Note 2.c.i.c for the accounting policies of
kebijakan akuntansi atas aset keuangan yang financial assets at amortized cost.
diukur pada biaya perolehan diamortisasi.
Pada pengukuran awal, giro pada Bank Current accounts with Bank Indonesia and
Indonesia dan bank lain disajikan sebesar nilai other banks are initially measured at fair value
wajar ditambah dengan biaya transaksi yang plus directly attributable transaction cost less
dapat diatribusikan secara langsung dikurangi allowance for impairment losses, if necessary.
dengan cadangan kerugian penurunan nilai, jika
diperlukan.
h. Penempatan pada Bank Indonesia dan Bank h. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
merupakan penanaman dana dalam bentuk banks represent placements in the form of Bank
Fasilitas Simpanan Bank Indonesia (“FASBI”), Indonesia Deposit Facility ("FASBI"), call
call money, deposit on call, term deposit, money, deposit on call, term deposit, time
deposito berjangka dan tabungan. deposit and saving deposits.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost. Refer to
diamortisasi. Lihat Catatan 2.c.i.c untuk Note 2.c.i.c for the accounting policies of
kebijakan akuntansi atas aset keuangan yang financial assets at amortized cost.
diukur pada biaya perolehan diamortisasi.
Pada pengukuran awal, penempatan pada Bank Placements with Bank Indonesia and other
Indonesia dan bank lain disajikan sebesar nilai banks are initially measured at fair value plus
wajar ditambah dengan biaya transaksi yang directly attributable transaction cost less
dapat diatribusikan secara langsung dikurangi allowance for impairment losses, if necessary.
dengan cadangan kerugian penurunan nilai, jika
diperlukan.
i. Efek-Efek i. Securities
Efek-efek yang dimiliki terdiri dari efek-efek yang Securities held consist of securities traded on
diperdagangkan di pasar uang seperti Sekuritas the money market such as Bank Indonesia
Rupiah Bank Indonesia (“SRBI”), Sertifikat Bank Rupiah Securities (“SRBI”), Certificates of Bank
Indonesia (“SBI”), Sertifikat Deposito Bank Indonesia ("SBI"), Certificates of Deposit of
Indonesia (“SDBI”), Negotiable Certificate of Bank Indonesia ("SDBI"), Negotiable
Deposits dan efek-efek yang diperdagangkan di Certificates of Deposits and securities traded on
bursa efek seperti Obligasi dan Efek Beragun stock exchanges such as Bonds and Asset
Aset. Backed Securities.
36
Page 792
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Efek-Efek (lanjutan) i. Securities (continued)
Efek-efek diklasifikasikan sebagai aset Securities are classified as fair value through
keuangan dalam kelompok nilai wajar melalui other comprehensive income and amortized
penghasilan komprehensif lain dan biaya cost financial assets. Refer to Note 2.c for the
perolehan diamortisasi. Lihat Catatan 2.c untuk accounting policies of financial assets at fair
kebijakan akuntansi atas aset keuangan yang value through other comprehensive income and
diukur pada nilai wajar melalui penghasilan amortized cost financial assets.
komprehensif lain dan biaya perolehan
diamortisasi.
Pada pengukuran awal, efek-efek disajikan Securities are initially measured at fair value
sebesar nilai wajar ditambah dengan biaya plus directly attributable transaction costs,
transaksi yang dapat diatribusikan secara except for those measured at fair value through
langsung, kecuali untuk efek-efek yang diukur profit or loss.
melalui laba rugi.
Untuk efek-efek yang diperdagangkan di pasar For securities which are traded in organised
keuangan yang terorganisasi, nilai wajar financial markets, fair value is generally
tersebut umumnya ditentukan dengan mengacu determined by reference to quoted market
pada harga pasar yang terjadi di bursa efek prices by the stock exchanges at the close of
pada tanggal yang terdekat dengan tanggal business on the statement of financial position
laporan posisi keuangan. Untuk efek-efek yang date. For securities with no quoted market price,
tidak mempunyai harga pasar, estimasi atas nilai a reasonable estimate of the fair value is
wajar efek-efek ditetapkan dengan mengacu determined by reference to the current market
pada nilai wajar instrumen lain yang value of another instrument which substantially
substansinya sama atau dihitung berdasarkan have the same characteristic or calculated
arus kas yang diharapkan terhadap aset bersih based on the expected cash flows of the
efek-efek tersebut. Penurunan nilai wajar underlying net asset base of the securities. Any
permanen atas efek-efek dibebankan pada permanent impairment in the fair value of
laporan laba rugi tahun berjalan. securities is charged to current year’s statement
of profit or loss.
Pemindahan efek ke klasifikasi dimiliki hingga Reclassification of securities to held-to-maturity
jatuh tempo dari klasifikasi tersedia untuk dijual classification from available-for-sale are
dicatat sebesar nilai wajarnya. Keuntungan atau recorded at fair value. Unrealized gains or
kerugian yang belum direalisasi tetap dilaporkan losses are recorded in the equity section and
dalam komponen ekuitas dan diamortisasi will be amortized over the remaining lives of the
dengan metode suku bunga efektif selama sisa securities using the effective interest rate
umur efek tersebut ke laporan laba rugi. method through the statement of profit or loss.
j. Efek-efek yang Dibeli dengan Janji untuk j. Securities Purchased under Agreements to
Dijual Kembali dan Efek-Efek yang Dijual Resell and Securities Sold under
dengan Janji Dibeli Kembali Agreements to Repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as asset in the statement
posisi keuangan sebesar jumlah penjualan of financial position, at the resale price net of
kembali dikurangi dengan pendapatan bunga unamortized interest income and allowance for
yang belum diamortisasi dan cadangan kerugian impairment losses. The difference between the
penurunan nilai. Selisih antara harga beli purchase price and the resale price is treated as
dengan harga jual kembali diperlakukan sebagai unearned interest income, and recognized as
pendapatan bunga yang ditangguhkan, dan income over the period starting from when
diakui sebagai pendapatan selama periode those securities are purchased until they are
sejak efek-efek dibeli hingga dijual sold using effective interest rate method.
menggunakan metode suku bunga efektif.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan diamortisasi.
37
Page 793
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Efek-efek yang Dibeli dengan Janji untuk j. Securities Purchased under Agreements to
Dijual Kembali dan Efek-Efek yang Dijual Resell and Securities Sold under
dengan Janji Dibeli Kembali (lanjutan) Agreements to Repurchase (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase
disajikan sebagai liabilitas dalam laporan posisi agreements are presented as liabilities in the
keuangan sebesar harga pembelian kembali statement of financial position at the agreed
yang disepakati. repurchase price
k. Kredit Yang Diberikan k. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent agreement to provide cash or
atau tagihan yang dapat disetarakan dengan cash equivalents based on agreements with
kas, berdasarkan persetujuan atau kesepakatan borrowers, where borrowers are required to
pinjam meminjam dengan debitur yang repay their debts with interest after a specified
mewajibkan debitur untuk melunasi utang period.
berikut bunganya setelah jangka waktu tertentu.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost. Refer to
biaya perolehan diamortisasi. Lihat Note 2.c.i.c for the accounting policies of
Catatan 2.c.i.c untuk kebijakan akuntansi atas financial assets at amortized cost.
aset keuangan yang diukur pada biaya
perolehan diamortisasi.
Restrukturisasi Kredit Bermasalah Loan Restructuring
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructurings due to
yang berkaitan dengan modifikasi persyaratan modification of terms of loans are recognized
kredit diakui bila nilai sekarang dari jumlah only if the present value of total future cash
penerimaan kas yang akan datang yang telah receipts specified by the new terms of the loans
ditentukan dalam persyaratan kredit yang baru, including receipts designated as interest and
termasuk penerimaan yang diperuntukkan loan principal, are less than the carrying amount
sebagai bunga maupun pokok, adalah lebih kecil of loans before restructuring.
dari nilai kredit yang diberikan yang tercatat
sebelum restrukturisasi.
l. Aset Tetap l. Fixed Assets
Tanah dinyatakan sebesar harga perolehan dan Land is stated at cost and is not depreciated.
tidak disusutkan.
Aset tetap diakui sebesar biaya perolehan dan Fixed assets are stated at cost and
selanjutnya dipertanggungjawabkan dengan subsequently accounted using the cost method
menggunakan model biaya (cost method) dan and stated at cost minus accumulated
dinyatakan sebesar nilai perolehan dikurangi depreciation.
dengan akumulasi penyusutan.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-line
metode garis lurus (straight-line) berdasarkan method based on the estimated useful lives of
estimasi masa manfaat ekonomis aset tetap the assets as follows:
sebagai berikut:
Masa manfaat/
Useful lives Persentase/
(Tahun)/(Years) Percentage
Bangunan 20 5% Buildings
Leasehold improvements 5 20% Leasehold improvements
Kendaraan 5 20% Vehicles
Mesin Kantor 4 25% Office machines
Peralatan Kantor 4-8 12.5%-25% Office equipment
38
Page 794
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Aset Tetap (lanjutan) l. Fixed Assets (continued)
Pembelian barang inventaris akan dikapitalisir The purchases of inventory will be capitalized to
menjadi aset tetap apabila kriteria nilai a fixed asset if the cost of the acquisition value
perolehannya sebesar Rp2 atau lebih per is Rp2 or higher per unit/asset, while inventories
satuan/aset, sedangkan inventaris yang dibeli purchased for less than Rp2 are recorded by
dengan harga kurang dari Rp2 dicatat oleh unit the asset and operations unit head office as an
kerja aset dan operasional kantor pusat sebagai expense in the statement of profit or loss.
beban pada laporan laba rugi.
Biaya perbaikan dan perawatan dibebankan The cost of repairs and maintenance is charged
langsung ke laporan laba rugi pada saat directly to the statement of profit or loss as
terjadinya, sedangkan penambahan dalam incurred, while significant addition are
jumlah signifikan dikapitalisasi apabila capitalized when it is probable that future
kemungkinan besar Bank akan mendapatkan economic benefits will be greater than the initial
manfaat ekonomi masa depan dari aset tersebut performance standards set previously and
yang melebihi standar kinerja yang diperkirakan depreciated over the remaining useful lives of
sebelumnya dan disusutkan sepanjang sisa related fixed assets.
masa manfaat aset tetap terkait.
Apabila suatu aset tetap tidak lagi digunakan When fixed assets are retired or otherwise
atau dijual, nilai perolehan dan akumulasi disposed of, their carrying values and the
penyusutan aset tersebut dikeluarkan dari related accumulated depreciation are removed
pencatatannya sebagai aset tetap, dan laba atau from the record as fixed assets, and the
rugi yang terjadi diperhitungkan dalam laporan resulting gains or losses are recognized in the
laba rugi tahun berjalan. current year statement of profit or loss.
Biaya perolehan hak atas tanah dalam bentuk Land cost of land rights in the form of business
hak guna usaha, hak guna bangunan dan hak usage rights, building usage rights and usage
pakai diakui sebagai aset tetap. Biaya perolehan rights is recognized as fixed assets. This cost is
tersebut merupakan biaya yang dapat the directly attributable cost to acquire the
diatribusikan secara langsung untuk landrights including the legal cost of obtaining
memperoleh hak atas tanah tersebut termasuk legal land rights when the land is first acquired.
biaya pengurusan legal hak atas tanah ketika
tanah diperoleh pertama kali.
Hak atas tanah dalam bentuk hak guna usaha, Land rights in the form of business usage rights,
hak guna bangunan dan hak pakai tidak building usage rights and usage rights not
disusutkan, kecuali terdapat bukti yang depreciated, unless there is evidence to
mengindikasikan bahwa perpanjangan atau indicate that the extension or renewal of land
pembaruan hak atas tanah tersebut rights is likely to or definitely not obtained.
kemungkinan besar atau pasti tidak diperoleh.
Estimasi masa manfaat ekonomis, metode The estimated useful lives, depreciation
penyusutan, dan nilai residu aset tetap dikaji method, and residual value of fixed assets are
ulang pada setiap akhir periode pelaporan dan reviewed at the end of each reporting period
disesuaikan secara prospektif. and are adjusted prospectively.
Nilai tercatat aset tetap dikaji ulang setiap The carrying amounts of fixed assets are
tanggal laporan posisi keuangan untuk menilai reviewed at each statement of financial position
apakah aset tetap tersebut nilai tercatatnya lebih date to assess whether they are recorded in
tinggi dari estimasi jumlah yang dapat diperoleh excess of their estimated recoverable amounts.
kembali (estimated recoverable amount) dari
aset tetap tersebut.
Jika nilai tercatat aset tetap melebihi taksiran If the carrying value exceeds this estimated
jumlah yang dapat diperoleh kembali dari aset recoverable amount, assets are written down to
tetap tersebut, nilai tercatat aset tetap harus their recoverable amount.
diturunkan menjadi nilai yang dapat diperoleh
kembali dari aset tetap tersebut.
39
Page 795
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Aset dan Liabilitas Sewa m. Lease Assets and Liabilities
Bank mengakui aset hak guna pada tanggal The Bank recognizes the rights of use assets on
dimulainya sewa. Aset hak guna diukur pada the inception date of the lease. Rights of use
biaya perolehan, dikurangi akumulasi assets are measured at cost, less accumulated
penyusutan dan kerugian penurunan nilai, dan depreciation and impairment losses, and
disesuaikan untuk setiap pengukuran kembali adjusted for any remeasurement of the lease
liabilitas sewa. Liabilitas sewa merupakan liabilities. Lease liabilities are the amount of
jumlah pembayaran sewa yang masih harus lease payments accrued until the end of the
dibayar hingga akhir masa sewa yang lease term, discounted using the incremental
didiskontokan dengan menggunakan suku borrowing interest rate. The cost of rights of use
bunga pinjaman inkremental. Biaya aset hak assets includes the amount of lease liability
guna mencakup jumlah liabilitas sewa yang recognized, initial direct costs paid, recovery
diakui, biaya langsung awal yang dibayarkan, costs and lease payments made on or before
biaya pemulihan dan pembayaran sewa yang the start date of the lease less lease incentives
dilakukan pada atau sebelum tanggal mulai received. Rights of use assets are depreciated
sewa dikurangi insentif sewa yang diterima. Aset using the straight-line method over the shorter
hak guna disusutkan dengan metode garis lurus period between the lease term and the
selama jangka waktu yang lebih pendek antara estimated useful life of the asset, as follows:
masa sewa dengan estimasi masa manfaat
aset, sebagai berikut:
Masa manfaat/
Useful lives
(Tahun)/(Years)
Bangunan 3-5 Buildings
Kendaraan 3 Vehicles
Jika kepemilikan aset sewa dialihkan ke Bank If ownership of the leased asset is transferred
pada akhir masa sewa atau pembayaran sewa to the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payment reflects the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak guna using the estimated economic benefit of the
diuji penurunan nilainya sesuai dengan asset. Rights of use assets are tested for
PSAK 236, “Penurunan Nilai Aset”. impairment in accordance with PSAK 236,
“Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui At the inception date of the lease, the Bank
liabilitas sewa yang diukur pada nilai kini dari recognizes lease liabilities at the present value
pembayaran sewa masa depan yang akan of future lease payments that will be made over
dilakukan selama masa sewa. Pembayaran the lease term. Lease payments include fixed
sewa termasuk pembayaran tetap (termasuk payments (including substantially fixed
pembayaran tetap secara-substansi) dikurangi payments) less lease incentive receivables,
piutang insentif sewa, pembayaran sewa variable lease payments that are index or
variabel yang bergantung pada indeks atau suku interest rate dependent, and the amount
bunga, dan jumlah yang diharapkan akan expected to be paid in a residual value
dibayar dalam jaminan nilai residu. Pembayaran guarantee. Lease payments also include the
sewa juga termasuk harga eksekusi opsi reasonable exercise price for the purchase
pembelian yang wajar jika dipastikan akan option if it is determined to be made by the Bank
dilakukan oleh Bank dan pembayaran penalti and the payment of a penalty to terminate the
untuk mengakhiri sewa, jika jangka waktu sewa lease, if the lease term reflects the Bank
mencerminkan Bank mengeksekusi opsi exercising the lease termination option.
penghentian sewa. Pembayaran sewa variabel Variable lease payments that are independent
yang tidak tergantung pada indeks atau suku of indexes or interest rates are recognized as
bunga diakui sebagai beban pada periode di an expense in the period in which the event or
mana peristiwa atau kondisi yang memicu condition that triggers the payment occurs.
pembayaran terjadi.
40
Page 796
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Aset dan Liabilitas Sewa (lanjutan) m. Lease Assets and Liabilities (continued)
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the incremental
pinjaman inkremental penyewa pada tanggal borrowing interest rate of the lessee at the start
dimulainya sewa karena suku bunga implisit date of the lease because the interest rate
dalam sewa tidak dapat ditentukan. Setelah implicit in the lease cannot be determined. After
tanggal dimulainya sewa, jumlah liabilitas sewa the commencement date of the lease, the
ditingkatkan untuk mencerminkan pertambahan amount of the lease liability is increased to
bunga dan dikurangi pembayaran sewa yang reflect the increase in interest and less lease
dilakukan. Selain itu, jumlah tercatat liabilitas payments made. In addition, the carrying
sewa diukur kembali jika terdapat modifikasi, amount of the lease liability is remeasured if
perubahan jangka waktu sewa, perubahan there are modifications, changes in the term of
pembayaran sewa, atau perubahan dalam the lease, changes in lease payments, or
penilaian opsi untuk membeli aset pendasar. changes in the valuation of the option to
purchase the underlying asset.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration of less than
12 bulan dan sewa aset bernilai rendah, serta 12 months and leases of low value assets, as
elemen-elemen sewa tersebut, sebagian atau well as elements of the lease, partially or wholly
seluruhnya tidak menerapkan prinsip-prinsip do not apply the recognition principles
pengakuan yang ditentukan oleh PSAK 116 stipulated by PSAK 116 will be treated the same
akan diperlakukan sama dengan sewa operasi. as operating. Bank will recognize such lease
Bank akan mengakui pembayaran sewa payments on a straight-line basis over the lease
tersebut dengan dasar garis lurus selama masa term in the statement of profit or loss. These
sewa dalam laporan laba rugi. Beban ini expenses are disclosed under general and
diungkapkan pada beban umum dan administrative expenses.
administrasi.
Penerapan pencatatan PSAK 116 berlaku untuk The application of PSAK 116 listing applies to
seluruh sewa (kecuali sebagaimana yang all leases (except as stated earlier), which are
disebutkan sebelumnya), yaitu sebagai berikut: as follows:
(a) Mengungkapkan aset hak guna sebagai (a) Disclose rights of use assets as part of
bagian dari aset tetap dan liabilitas sewa fixed assets and lease liabilities are
diungkapkan sebagai bagian dari liabilitas disclosed as part of other liabilities in the
lain-lain dalam laporan posisi keuangan, statement of financial position, measured
yang diukur pada nilai kini pembayaran at the present value of future lease
sewa masa depan; payments.
(b) Mencatat penyusutan aset hak guna dan (b) Record depreciation of rights of use assets
bunga atas liabilitas sewa dalam laporan and interest on lease liabilities in the
laba rugi; statements of profit or loss;
(c) Memisahkan jumlah total pembayaran ke (c) Separating the total payment amount into
bagian pokok (disajikan dalam kegiatan principal (presented in financing activities)
pendanaan) dan bunga (disajikan dalam and interest (presented in operating
kegiatan operasional) dalam laporan arus activities) in the statement of cash flows.
kas.
n. Aset Tak Berwujud n. Intangible Assets
Aset tak berwujud diakui jika, dan hanya jika, Intangible assets are recognized if, and only if,
biaya perolehan aset tersebut dapat diukur its cost can be measured reliably and it is
secara andal dan kemungkinan besar Bank probable that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
41
Page 797
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Aset Tak Berwujud (lanjutan) n. Intangible Assets (continued)
Piranti lunak komputer yang diperoleh The software purchased is capitalized at the
dikapitalisasi sebesar biaya yang dikeluarkan cost incurred to acquire and make the software
untuk memperoleh dan membuat piranti lunak ready for use. Amortization is computed using
tersebut siap untuk digunakan. Amortisasi the straight-line method in accordance with the
dihitung berdasarkan metode garis lurus estimated useful lives of the intangible assets
(straight-line method) sesuai dengan taksiran for 5 (five) years or 20% per annum.
masa manfaat ekonomis aset tak berwujud
selama 5 (lima) tahun atau 20% per tahun.
Biaya yang berhubungan dengan Costs associated with the development or
pengembangan atau pemeliharaan program maintenance of a software program are
piranti lunak komputer diakui sebagai beban recognized as an expense in the period in which
pada periode terjadinya. they are incurred.
o. Penyisihan Kerugian Penurunan Nilai Aset o. Allowance for Impairment Losses on Non-
Non Produktif Productive Assets
Aset non-produktif adalah aset Bank, antara lain Non-earning assets of the Bank, consist of
dalam bentuk agunan yang diambil alih, properti foreclosed assets, abandoned properties, inter-
terbengkalai, rekening antar kantor dan office accounts and suspense accounts.
suspense account.
Bank membentuk cadangan kerugian The Bank provides an allowance for impairment
penurunan nilai atas agunan yang diambil alih of foreclosed assets and abandoned property
dan properti terbengkalai pada nilai yang lebih equivalent to the difference between the
rendah antara nilai tercatat dan nilai wajar carrying amount and fair value net of costs to
setelah dikurangi biaya untuk menjual, sell. As for the interoffice account and suspense
sedangkan untuk rekening antar kantor dan account, equivalent to the difference between
suspense account, pada nilai yang lebih rendah carrying value and the recovery value.
antara nilai tercatat dan nilai pemulihan.
p. Biaya Dibayar dimuka p. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan useful lives using the straight-line method.
menggunakan metode garis lurus (straight-line
method).
q. Aset Lain-Lain q. Other Assets
Aset lain-lain antara lain terdiri dari pendapatan Other assets, among others, consist of accrued
bunga yang masih harus diterima, tagihan, interest income, receivables, foreclosed
agunan yang diambil alih (“AYDA”), properti collateral ("AYDA"), abandoned properties,
terbengkalai, rekening antar kantor, dan lain- interoffice accounts, and others.
lain.
1. Agunan yang Diambil Alih (“AYDA”) 1. Foreclosed Collateral
AYDA adalah aset yang diperoleh Bank, Foreclosed collateral is an asset acquired
baik melalui pelelangan maupun diluar by a Bank, both from auction and non
pelelangan berdasarkan penyerahan auction based on voluntary transfer by the
secara sukarela oleh pemilik agunan atau debtor or based on debtor’s approval to sell
berdasarkan kuasa untuk menjual diluar the collateral where the debtor could not
lelang dari pemilik agunan dalam hal debitur fulfill their obligations to the Bank.
tidak memenuhi liabilitasnya kepada Bank. Foreclosed collateral represents loan
AYDA merupakan jaminan kredit yang collateral that was taken over as part of
diberikan yang telah diambil alih sebagai loans settlement and presented in “Other
bagian dari penyelesaian kredit yang Assets”.
diberikan dan disajikan pada “Aset Lain-
Lain“.
42
Page 798
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Aset Lain-Lain (lanjutan) q. Other Assets (continued)
2. Properti Terbengkalai 2. Abandoned Property
Aset yang tidak digunakan (properti Unused assets (abandoned property) are
terbengkalai) adalah aset tetap dalam fixed assets in the form of property owned
bentuk properti yang dimiliki Bank, dimana by the Bank, of which the majority of the
bagian properti tersebut secara mayoritas property is not used for the operations of
tidak digunakan untuk kegiatan usaha the Bank.
operasional Bank.
Properti terbengkalai disajikan sebesar nilai Abandoned properties are presented at the
yang lebih rendah antara nilai tercatat lower of their carrying values at fair value
dengan nilai wajarnya setelah dikurangi after deducting cost to sell. The difference
biaya untuk menjual. Selisih antara nilai between the book value of abandoned
properti terbengkalai yang dibukukan dan property and the proceeds of sale are
hasil penjualannya diakui sebagai recognized as non-operating gains or
keuntungan atau kerugian non operasional. losses.
Beban-beban yang berkaitan dengan Expenses for maintaining foreclosed
pemeliharaan AYDA dan properti collateral and abandoned properties are
terbengkalai dibebankan ke laporan laba recognized in the current year’s statement
rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive
tahun berjalan pada saat terjadinya. Bila income. Any permanent impairment loss
terjadi penurunan nilai yang bersifat that occurred will be charged to the current
permanen, maka nilai tercatatnya dikurangi year’s statement of profit or loss.
untuk mengakui penurunan tersebut dan
kerugiannya dibebankan pada laporan laba
rugi tahun berjalan.
r. Liabilitas Segera r. Liabilities Due Immediately
Liabilitas segera dicatat pada saat timbulnya Liabilities due immediately are recorded at the
liabilitas, baik dari masyarakat maupun dari bank time when the liabilities occurred, both from the
lain. Liabilitas segera diklasifikasikan sebagai customer or from other banks. Liabilities due
liabilitas keuangan yang diukur dengan biaya immediately are classified as financial liabilities
perolehan diamortisasi. at amortized cost.
s. Simpanan Nasabah s. Deposits from Customers
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed
ditempatkan oleh masyarakat (diluar Bank) by customers (excluding banks) with the Bank
kepada Bank yang bergerak di bidang which operates in banking industry based on a
perbankan berdasarkan perjanjian fund deposit agreement. Included in this
penyimpanan dana. Termasuk dalam pos ini account are demand deposits, saving deposits,
adalah giro, tabungan, deposito berjangka, dan time deposits, and other similar deposits.
bentuk simpanan lain yang dipersamakan
dengan itu.
Giro merupakan simpanan nasabah yang dapat Demand deposits represent deposits of
digunakan sebagai alat pembayaran, yang customers that may be used as instruments of
penarikannya dapat dilakukan setiap saat payment, and which may be withdrawn at any
melalui cek, kartu Anjungan Tunai Mandiri time by cheque, Automated Teller Machine card
(“ATM”), atau dengan cara pemindahbukuan (ATM) or by overbooking through a bank draft or
dengan bilyet giro atau sarana perintah other orders of payment or transfers.
pembayaran lainnya.
43
Page 799
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Simpanan Nasabah (lanjutan) s. Deposits from Customers (continued)
Tabungan merupakan simpanan nasabah yang Saving deposits represent deposits of
penarikannya hanya dapat dilakukan melalui customers that may only be withdrawn over the
counter dan ATM, tetapi penarikan tidak dapat counter and via ATMs, but which may not be
dilaksanakan dengan menggunakan cek atau withdrawn by cheque or other equivalent
instrumen setara lainnya. instruments.
Deposito berjangka merupakan simpanan Time deposits represent customer deposits that
nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time
dilakukan pada waktu tertentu sesuai dengan based on the agreement between the depositor
perjanjian antara nasabah dengan Bank. and the Bank. These are stated at amortized
Deposito berjangka dinyatakan sebesar nilai cost in the certificates between the Bank and
perolehan diamortisasi sesuai dengan perjanjian the holders of time deposits.
antara pemegang deposito berjangka dengan
Bank.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortized cost.
perolehan diamortisasi. Biaya tambahan yang Incremental costs directly attributable to
dapat diatribusikan secara langsung dengan acquisition of deposits from customers are
perolehan simpanan nasabah diperhitungkan included in the amount of deposits and
dalam jumlah simpanan yang diterima dan amortized over the expected life of the deposits.
diamortisasi sepanjang estimasi umur simpanan Refer to Note 2.c.ii.b for the accounting policy of
tersebut. Lihat Catatan 2.c.ii.b untuk kebijakan financial liabilities measured at amortized cost.
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
t. Simpanan dari Bank Lain t. Deposits from Other Banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank lain, dalam bentuk giro, to local and overseas banks, in the form of
tabungan, interbank call money dengan periode demand deposits, saving deposits, interbank
jatuh tempo menurut perjanjian kurang dari atau call money with original maturities of 90 days or
90 hari, deposito berjangka. Simpanan dari bank less, time deposits. Deposits from other banks
lain dicatat sebagai liabilitas terhadap bank lain. are recorded as liability to other banks.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortized cost.
perolehan diamortisasi. Biaya tambahan yang Incremental costs directly attributable to
dapat diatribusikan secara langsung dengan acquisition of deposits from other banks are
perolehan simpanan diperhitungkan dalam included in the amount of deposits and
jumlah pinjaman yang diterima dan diamortisasi amortized over the expected life of the deposits.
sepanjang estimasi umur simpanan tersebut. Refer to Note 2.c.ii.b for the accounting policy
Lihat Catatan 2.c.ii.b untuk kebijakan akuntansi for financial liabilities measured at amortized
atas liabilitas keuangan yang diukur dengan cost.
biaya perolehan diamortisasi.
44
Page 800
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
u. Surat Berharga yang Diterbitkan u. Securities Issued
Surat berharga yang diterbitkan pada Securities issued are initially measured at fair
pengukuran awal disajikan sebesar nilai value less directly attributable transaction costs.
wajar dikurangi dengan biaya transaksi yang Subsequently, transactions costs are amortized
dapat diatribusikan langsung dengan using the effective interest rate up to the
perolehan/penerbitan surat berharga yang maturity of securities issued.
diterbitkan.
Surat berharga yang diterbitkan diklasifikasikan Securities issued are classified as financial
sebagai liabilitas keuangan yang diukur liabilities at amortized cost. Refer to Note 2.c.ii.b
dengan biaya perolehan diamortisasi. Lihat for the accounting policy of financial liabilities
Catatan 2.c.ii.b untuk kebijakan akuntansi untuk measured at amortized cost.
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
v. Pinjaman yang Diterima v. Borrowings
Pinjaman yang diterima merupakan dana yang Borrowings represent funds received from other
diterima dari bank lain dengan liabilitas banks with a repayment obligation in
pembayaran kembali sesuai dengan accordance with the terms of the borrowing
persyaratan perjanjian pinjaman. agreement.
Pada pengukuran awal, pinjaman yang diterima At initial measurement, loans received are
disajikan sebesar nilai wajar dikurangi dengan measured at fair value less transaction costs
biaya transaksi yang dapat diatribusikan that are directly attributable to the
langsung dengan perolehan/penerbitan acquisition/issuance of the borrowings.
pinjaman yang diterima. Pinjaman yang diterima Borrowings are classified as financial liabilities
diklasifikasikan sebagai liabilitas keuangan yang at amortized cost.
diukur dengan biaya perolehan diamortisasi.
w. Perpajakan w. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax is recognized in the statement
rugi, kecuali jika pajak tersebut terkait dengan of profit or loss, except to the extent that it
transaksi atau kejadian yang langsung diakui ke relates to items that are recognized directly in
ekuitas. Dalam hal ini, pajak tersebut masing- equity. In this case, the tax is also recognized in
masing diakui dalam penghasilan komprehensif other comprehensive income or directly in
lain atau ekuitas. equity, respectively.
Manajemen Bank mengevaluasi secara periodik The Bank's management periodically evaluates
implementasi terhadap peraturan perpajakan the implementation of prevailing tax regulations
yang berlaku terutama yang memerlukan especially those that are subject to further
interpretasi lebih lanjut mengenai interpretation on its implementation, including
pelaksanaannya termasuk juga evaluasi evaluation on tax assessment letters received
terhadap surat ketetapan pajak yang diterima from tax authorities. Where appropriate the
dari kantor pajak. Lebih lanjut, Bank membentuk Bank establishes provisions based on the
cadangan, jika dianggap perlu, berdasarkan amounts expected to be paid to the tax
jumlah yang diestimasikan akan dibayarkan ke authorities.
kantor pajak.
45
Page 801
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pajak penghasilan tangguhan diakui Deferred income tax is provided in full, using the
sepenuhnya, dengan menggunakan metode liability method, on temporary differences which
liabilitas untuk semua perbedaan temporer yang arise from the difference between the tax bases
berasal dari selisih antara dasar pengenaan of assets and liabilities and their carrying
pajak aset dan liabilitas dengan nilai tercatatnya amounts in the consolidated financial
pada laporan keuangan konsolidasian. Namun, statements. However, deferred tax liabilities are
liabilitas pajak penghasilan tangguhan tidak not recognised if they arise from the initial
diakui jika berasal dari pengakuan awal goodwill. recognition of goodwill. Deferred income tax is
Pajak penghasilan tangguhan juga tidak also not accounted for if it arises from initial
diperhitungkan jika pajak penghasilan recognition of an asset or liability in a
tangguhan tersebut timbul dari pengakuan awal transaction other than a business combination
aset atau pengakuan awal liabilitas dalam that at the time of the transaction affects neither
transaksi yang bukan kombinasi bisnis yang accounting nor taxable profit or loss.
pada saat transaksi tidak mempengaruhi laba
akuntansi maupun laba kena pajak/rugi pajak.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized if it is
kemungkinan besar bahwa jumlah laba fiskal probable that future taxable income will be
pada masa datang akan memadai untuk sufficient to compensate deferred tax assets
mengkompensasi aset pajak tangguhan yang arising on the temporary differences.
muncul akibat perbedaan temporer tersebut.
Pajak tangguhan dihitung dengan Deferred tax is calculated using tax rates
menggunakan tarif pajak yang berlaku atau enacted or substantively applied to the period
secara substansial diberlakukan pada periode during which the asset is realized or the liability
dimana aset tersebut direalisasi atau liabilitas is settled. The changes to the carrying value of
tersebut diselesaikan. Perubahan nilai tercatat deferred tax assets and liabilities due to the
aset dan liabilitas pajak tangguhan yang changes of tax rates are charged in the current
disebabkan oleh perubahan tarif pajak year, except for transactions which previously
dibebankan pada tahun berjalan, kecuali untuk have been directly charged or credited to equity.
transaksi-transaksi yang sebelumnya telah
langsung dibebankan atau dikreditkan ke
ekuitas.
Koreksi atas liabilitas pajak diakui pada saat Amendments to taxation obligations are
surat ketetapan pajak diterima, atau apabila recorded when an assessment is received or, if
diajukan keberatan dan/atau banding, maka appealed against, when the result of the appeal
koreksi diakui pada saat keputusan atas is determined. Management provides provision
keberatan dan/atau banding tersebut diterima. for future tax liability at the estimated amount
Manajemen juga dapat membentuk that will be payable to the tax office if there is a
pencadangan terhadap liabilitas pajak di masa probable tax exposure, based on
depan sebesar jumlah yang diestimasikan akan management’s assessment as of the date of
dibayarkan ke kantor pajak jika berdasarkan statement of financial position. Assumptions
evaluasi pada tanggal laporan posisi keuangan and estimation used in the provisioning
terdapat risiko pajak yang probable. Asumsi dan calculation may involve element of uncertainty.
estimasi yang digunakan dalam perhitungan
pembentukan cadangan tersebut memiliki unsur
ketidakpastian.
Utang pajak penghasilan badan dan utang pajak Corporate tax payables and other tax payables
lainnya Bank disajikan sebagai “Utang pajak” di of the Bank are presented as taxes payable in
laporan posisi keuangan. Aset pajak tangguhan the statement of financial position. Deferred tax
disajikan bersih setelah dikurangi dengan asset is presented net of the deferred tax
liabilitas pajak tangguhan di laporan posisi liabilities in the statement of financial position.
keuangan.
46
Page 802
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
x. Pendapatan dan Beban Bunga x. Interest Income and Expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recognized as
dihitung menggunakan metode suku bunga “Interest income” and “Interest expense” in the
efektif dan dicatat sebagai “Pendapatan bunga” statement of profit or loss using the effective
dan “Beban bunga” di dalam laporan laba rugi. interest method.
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of financial
diamortisasi dari aset keuangan atau liabilitas assets and liabilities and recognizing the
keuangan dan metode untuk mengalokasikan interest income or interest expense over the
pendapatan bunga atau beban bunga selama relevant period. The effective interest rate is the
periode yang relevan. Suku bunga efektif adalah rate that exactly discounts estimated future
suku bunga yang secara tepat mendiskontokan cash payments or receipts through the
estimasi pembayaran atau penerimaan kas di expected life of the financial instrument or, when
masa datang selama perkiraan umur dari appropriate, a shorter period to the net carrying
instrumen keuangan, atau jika lebih tepat, amount of the financial asset or financial liability.
digunakan periode yang lebih singkat untuk When calculating the effective interest rate, the
memperoleh nilai tercatat bersih dari aset Bank estimates cash flows considering all
keuangan atau liabilitas keuangan. Pada saat contractual terms of the financial instrument but
menghitung suku bunga efektif, bank does not consider future credit losses. The
mengestimasi arus kas dengan calculation includes all commissions, provision
mempertimbangkan seluruh persyaratan and other fees received between parties to the
kontraktual dalam instrumen keuangan tersebut, contract that are an integral part of the effective
namun tidak mempertimbangkan kerugian kredit interest rate, transaction costs, and all other
di masa datang. Perhitungan ini mencakup premiums or discounts.
seluruh komisi, provisi, dan bentuk lain yang
diterima oleh para pihak dalam kontak yang
merupakan bagian tak terpisahkan dari suku
bunga efektif, biaya transaksi, dan seluruh premi
atau diskon lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as a
sebagai akibat kerugian penurunan nilai, maka result of an impairment loss, interest income is
pendapatan bunga yang diperoleh setelahnya recognized on the non-impaired portion of the
diakui atas bagian aset keuangan yang impaired financial assets using the rate of
tidak mengalami penurunan nilai dari aset interest used to discount the future cash flows
keuangan yang mengalami penurunan nilai, for measuring the impairment loss.
berdasarkan suku bunga yang digunakan untuk
mendiskontokan arus kas masa datang dalam
menghitung kerugian penurunan nilai.
y. Pendapatan Provisi dan Komisi y. Provision Income and Expense
Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
transaksi yang dapat diatribusikan secara cost that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities are recognized as a part/(deduction) of
pemberian kredit diakui sebagai outstanding loan and will be recognized as
bagian/(pengurang) dari biaya perolehan kredit interest income by amortising the carrying value
dan akan diakui sebagai pendapatan bunga of loan using effective interest rate method.
dengan cara diamortisasi berdasarkan metode
suku bunga efektif.
47
Page 803
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Pendapatan Provisi dan Komisi (lanjutan) y. Provision Income and Expense (continued)
Untuk kredit yang diberikan yang dilunasi The direct attributable unamortized fees and
sebelum jatuh temponya, saldo pendapatan commissions relating to loans which are settled
provisi dan/atau komisi dan biaya transaksi yang prior to maturity are recognized upon settlement
dapat diatribusikan secara langsung yang belum date of such loans.
diamortisasi, diakui pada saat kredit yang
diberikan dilunasi.
Pendapatan provisi dan komisi lainnya yang Other fees and commissions income which are
tidak berkaitan langsung dengan kegiatan not directly related to lending activities or
perkreditan atau jangka waktu tertentu diakui specific periods are recognized as revenue on
pada saat terjadinya transaksi. the transaction date.
z. Imbalan Kerja z. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognized
terhutang. when it is payable.
Imbalan Kerja Jangka Panjang dan Imbalan Long-term Employee Benefits and Post-
Pasca Kerja Employment Benefits
Imbalan kerja jangka panjang dan imbalan Long-term employee benefits and post-
pasca kerja, seperti pensiun, uang pisah, uang employment benefits, such as pensions,
kompensasi, dan hak-hak lainnya dihitung severance pay, service pay, and other benefits
berdasarkan Peraturan Bank. are calculated in accordance with Bank’s
Regulations.
Bank menetapkan program imbalan pasca kerja The Bank determines a defined non-
karyawan manfaat pasti yang bersifat non iuran contributory post employment benefit plan.
(non-contributory). Sesuai dengan Undang- In accordance with the Law, the Bank must
Undang, Bank harus menyediakan program provide a program with minimum benefits equal
dengan imbalan yang minimal sama dengan
imbalan pensiun yang diatur dalam Undang- to the pension benefits provided for under the
Undang. Imbalan pensiun sesuai dengan Law. Pension benefits in accordance with Law
Undang-Undang adalah program imbalan pasti. is a defined benefit plan.
Liabilitas imbalan kerja merupakan nilai kini The employee benefits liabilities represent the
liabilitas imbalan pasti pada tanggal laporan present value of the defined benefit liabilities at
posisi keuangan dikurangi dengan nilai wajar the date of statement of financial position, less
aset program, serta disesuaikan dengan the fair value of plan assets, together with
keuntungan atau kerugian aktuaria dan biaya adjustments for unrecognized actuarial gains or
jasa lalu yang belum diakui. Nilai kini liabilitas losses and past service cost. The present value
imbalan pasti dihitung sekali setahun oleh of defined benefit liabilities is calculated
aktuaris independen dengan menggunakan annually by an independent actuary using the
metode projected unit credit. projected unit credit method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas liabilities is determined by discounting the
masa depan dengan menggunakan tingkat estimated future cash outflows using interest
bunga obligasi pemerintah dalam mata uang rates of high quality corporate bonds that are
Rupiah sesuai dengan mata uang dimana denominated in the currency in which the
imbalan tersebut akan dibayarkan dan yang benefit will be paid, and that have terms to
memiliki jangka waktu yang sama dengan maturity approximating the terms of the related
liabilitas imbalan pensiun yang bersangkutan. pension liability.
48
Page 804
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
z. Imbalan Kerja (lanjutan) z. Employee Benefits (continued)
Imbalan Kerja Jangka Panjang dan Imbalan Long-term Employee Benefits and Post-
Pasca Kerja (lanjutan) Employment Benefits (continued)
Beban imbalan pasti pasca kerja yang diakui The post-employment benefits expense
selama tahun berjalan terdiri dari biaya jasa recognized during the current year consists of
dalam laba rugi, bunga neto atas liabilitas service cost in profit and loss, net interest on the
imbalan pasti neto dalam laba rugi, dan net defined benefit liability in profit and loss, and
pengukuran kembali liabilitas imbalan pasti remeasurement of the net defined benefit
dalam penghasilan komprehensif lain. liabilities in other comprehensive income.
Seluruh biaya jasa lalu diakui pada saat yang All past service costs are recognized at the
lebih dulu antara ketika amendemen/kurtailmen earlier of when the amendment/curtailment
terjadi atau ketika biaya restrukturisasi atau occurs and when the related restructuring or
pemutusan hubungan kerja diakui. Sebagai termination costs are recognized. As a result,
akibatnya, biaya jasa lalu yang belum vested unvested past service costs can no longer be
tidak lagi dapat ditangguhkan dan diakui selama deferred and recognized over the future vesting
periode vesting masa depan. period.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities
komponen pendapatan bunga dari aset is the interest income component of plan
program, biaya bunga atas liabilitas imbalan assets, interest expense of defined benefit
pasti dan bunga atas dampak batas atas dari obligation and interest on the effect of asset
aset. ceiling.
Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit
terdiri atas: liabilities consists of:
- keuntungan dan kerugian aktuarial. - actuarial gains and losses.
- imbal hasil atas aset program, tidak - return on plan assets, excluding amount
termasuk jumlah yang dimasukan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti neto. benefit liabilities.
- setiap perubahan dampak batas atas aset, - any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount included in net interest
dalam bunga neto atas liabilitas imbalan on the net defined benefit liabilities.
pasti neto.
Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience,
pengalaman, perubahan asumsi-asumsi changes in actuarial assumption, and changes
aktuarial, dan perubahan pada program pensiun. in pension programs.
49
Page 805
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
aa. Informasi Segmen Operasi aa. Operation Segment Information
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of the financial statements to evaluate the
untuk mengevaluasi sifat dan dampak keuangan nature and financial effects of business
dari aktivitas bisnis yang mana Bank terlibat activities in which the Bank is engaged in the
dalam lingkungan ekonomi dimana Bank economic environment in which the Bank
beroperasi. operates.
Bank menyajikan segmen operasi berdasarkan The Bank presents operating segments based
laporan internal Bank yang disajikan kepada on Bank’s internal report that is provided to
pengambil keputusan operasional. Pengambil operational decision makers. The operational
keputusan operasional adalah Direksi. decision maker of the Bank is the Board of
Directors.
Segmen operasi adalah suatu komponen dari An operating segment is a component of the
Bank: Bank there in:
a. yang terlibat dalam aktivitas bisnis yang a. it involves in business activities that
mana memperoleh pendapatan dan generate income and expenses (include
menimbulkan beban (termasuk pendapatan income and expenses relating to the
dan beban terkait dengan transaksi dengan transactions with other components from
komponen lain dari entitas yang sama); the same entity);
b. hasil operasinya dikaji ulang secara regular b. operations result is observed regularly by
oleh pengambil keputusan operasional chief decision maker for decision making
untuk membuat keputusan tentang sumber on allocation of resources and
daya yang dialokasikan pada segmen performance evaluation on works; and
tersebut dan menilai kinerjanya; dan
c. tersedia informasi keuangan yang dapat c. separate financial information is available.
dipisahkan.
Informasi yang dilaporkan kepada pengambil Information reported to the operational decision
keputusan operasional untuk tujuan alokasi maker for the purpose of resource allocation
sumber daya dan penilaian kinerjanya lebih and performance appraisal is more focused on
difokuskan pada kategori masing-masing the category of each product, which is similar to
produk, yang mana serupa dengan segmen the business segment reported in previous
usaha yang dilaporkan pada periode-periode periods.
terdahulu.
ab. Laba per Lembar Saham ab. Earnings per Shares
Laba per saham dasar dihitung dengan Earnings per share is computed by dividing
membagi laba tahun berjalan dengan rata-rata income for the year with the weighted average
tertimbang jumlah saham biasa yang number of outstanding issued and fully paid-up
ditempatkan dan disetor penuh selama tahun common shares during the year.
yang bersangkutan.
50
Page 806
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
ab. Laba per Lembar Saham (lanjutan) ab. Earnings per Shares (continued)
Laba per saham dilusian menyesuaikan angka Diluted earnings per share adjusts the figures
yang digunakan dalam penentuan laba per used in the determination of basic earnings per
saham dasar untuk memperhitungkan: share to take into account:
dampak setelah pajak penghasilan atas the after-income tax effect of interest and
bunga dan biaya pendanaan lainnya yang other financing costs associated with
terkait dengan potensi saham biasa yang dilutive potential ordinary shares, and
bersifat dilutif, dan
jumlah rata-rata tertimbang saham biasa the weighted average number of additional
tambahan saham yang seharusnya beredar ordinary shares that would have been
dengan asumsi konversi seluruh potensi outstanding assuming the conversion of all
saham biasa yang bersifat dilutif dilutive potential ordinary shares.
Untuk tujuan perhitungan laba per saham For the purposes of calculating diluted earnings
dilusian, entitas menyesuaikan laba atau rugi per share, the profit or loss attributable to the
yang dapat diatribusikan kepada pemegang Bank’s ordinary equity holders will be adjusted
saham biasa Bank dengan efek setelah pajak for the after-tax effects of interest recognised
bunga yang diakui dalam periode tersebut terkait during the period on convertible bonds.
dengan obligasi konversi.
ac. Perubahan Kebijakan Akuntansi dan ac. Changes in Accounting Policies and
Pengungkapan Disclosures
Penerapan dari standar, interpretasi baru/revisi The adoption of these new and amended
standar berikut yang berlaku efektif mulai standards and interpretations that are effective
1 Januari 2024, tidak menimbulkan perubahan beginning January 1, 2024, did not result in
substantial terhadap kebijakan akuntansi Bank substantial changes to the Bank’s accounting
dan pengaruh yang material atas jumlah yang policies and had no material effect on the
dilaporkan atas tahun berjalan atau tahun amounts reported for the current or prior
sebelumnya. financial years.
- Amendemen PSAK 201 “Penyajian laporan - Amendment to PSAK 201 “Presentation of
keuangan” - Klasifikasi Kewajiban sebagai Financial Statements” - Classification of
Lancar atau Tidak Lancar Liabilities as Current or Non-current
- Amendemen PSAK 201 “Penyajian laporan - Amendment of PSAK 201 “Presentation of
keuangan” - Kewajiban Tidak Lancar dengan Financial Statements” - Non-current
Kovenan Liabilities with Covenants
- Amendemen PSAK 116 “Sewa” - Sewa - Amendment of PSAK 116 “Leases” - Leases
terhadap Jual dan Sewa balik on Sale and Leaseback
- Amendemen PSAK 212 “Pajak Penghasilan” - - Amendment of PSAK 212 “Income Taxes” -
Reformasi Pajak Internasional Ketentuan International Tax Reform - Pillar Two Model
Model Pilar Dua Rules
- Amendemen PSAK 207 “Laporan Arus Kas” - Amendment of PSAK 207 “Statement of
dan amendemen PSAK 109 “Instrumen Cash Flows” and amendment of PSAK 109
Keuangan: Pengungkapan” - Pengaturan “Financial Instrument: Disclosure” - Supplier
Pembiayaan Pemasok Finance Agreements
Dampak atas penerapan standar baru dan The impact of the implementation of the new
penyesuaian atau amendemen tersebut di atas standards and the adjustments/amendments
tidak material terhadap laporan keuangan. mentioned above are not material to the
financial statements.
51
Page 807
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI AND JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are made in the
penyusunan laporan keuangan dimana dibutuhkan framework of the preparation of financial statements
pertimbangan manajemen dalam menentukan where management is required when determining
metodologi yang tepat untuk penilaian aset dan appropriate methodologies for valuation of assets
liabilitas. and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan liabilitas that have implications for reporting the value of
atas tahun keuangan periode-periode selanjutnya. assets and liabilities over the financial year and
Semua estimasi dan asumsi yang diharuskan oleh subsequent periods. All the estimates and
PSAK adalah estimasi terbaik yang didasarkan assumptions required by PSAK are the best
standar yang berlaku. Estimasi dan pertimbangan estimates based on applicable standards. Estimates
dievaluasi secara terus menerus dan berdasarkan and considerations are continuously evaluated and
pengalaman masa lalu dan faktor-faktor lain are based from past experience and other factors
termasuk harapan atas kejadian yang akan datang. including expectations of future events.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen atas based on management's best knowledge of current
kejadian dan tindakan saat ini, hasil yang timbul events and actions, the results may differ from their
mungkin berbeda dengan estimasi dan asumsi original estimates and assumptions.
semula.
Sumber utama ketidakpastian estimasi The key sources of estimation uncertainty
a. Cadangan Kerugian Penurunan Nilai Aset a. Allowance for Impairment losses of
Keuangan Financial Assets
Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances
secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios with
melekat pada portofolio tagihan dengan similar economic characteristics when there is
karakteristik ekonomi yang serupa ketika objective evidence to suggest that the
terdapat bukti objektif bahwa telah terjadi impairment exists within the portfolio, but the
penurunan nilai tagihan dalam portofolio individual impaired items cannot yet be
tersebut, namun penurunan nilai secara individu identified. In determining the need to establish
belum dapat diidentifikasi. Dalam menentukan allowance for collective impairment,
perlunya untuk membentuk cadangan kerugian management considers factors such as credit
penurunan nilai secara kolektif, manajemen quality, size of portfolio, credit concentrations,
mempertimbangkan faktor-faktor seperti kualitas and economic factors. In estimating the
kredit, besarnya portofolio, konsentrasi kredit, required allowance, the assumptions are made
dan faktor-faktor ekonomi. Dalam mengestimasi to determine default and loss model to
cadangan yang dibutuhkan, asumsi-asumsi determine the required input parameters,
dibuat untuk menentukan model kerugian based on historical experience, current
bawaan dan untuk menentukan parameter input economic conditions, and forecasting of future
yang diperlukan, berdasarkan pengalaman economic conditions.
historis, kondisi ekonomi saat ini, dan prakiraan
kondisi ekonomi di masa mendatang
(forecasting).
52
Page 808
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI (lanjutan) AND JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) The key sources of estimation uncertainty
(continued)
b. Nilai Wajar Instrumen Keuangan b. Fair Value of Financial Instruments
Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value of financial assets
keuangan yang tidak mempunyai harga pasar, and liabilities that do not have a market value,
Bank menggunakan teknik penilaian seperti the Bank uses assessment techniques as
yang dijelaskan dalam Catatan 2.d untuk described in Note 2.d for financial instruments
instrumen keuangan yang jarang that are traded infrequently and limited
diperdagangkan dan memiliki informasi harga quailable price, fair value is less objective and
yang terbatas, nilai wajar yang kurang objektif requires varying degrees of judgement
dan membutuhkan berbagai tingkat penilaian depending on liquidity, concentration,
tergantung pada likuiditas, konsentrasi, faktor uncertainty of market factors, price
ketidakpastian pasar, asumsi harga dan risiko assumptions and other risks.
lainnya.
c. Imbalan Kerja c. Employee Benefits
Perhitungan aktuaria menggunakan asumsi- The actuarial calculations use assumptions
asumsi seperti tingkat diskonto, tingkat such as discount rate, expected rate of return
pengembalian investasi, tingkat kenaikan gaji, on investment, future salary increase, mortality
tingkat kematian, tingkat pengunduran diri, dan rate, resignation rate, and others (see
lain-lain (lihat Catatan 2.z dan 24). Perubahan Notes 2.z and 24). Any changes in those
asumsi ini akan mempengaruhi nilai liabilitas assumptions will impact the liability balance of
imbalan kerja. employee benefits liabilities.
Bank menentukan tingkat diskonto yang sesuai The Bank determines the appropriate discount
pada akhir periode pelaporan, yakni tingkat suku rate at the end of each year including interest
bunga yang harus digunakan untuk menentukan rate that should be used to determine the
nilai kini arus kas keluar masa depan estimasian present value of estimated future cash outflows
yang diharapkan untuk menyelesaikan liabilitas expected to settle the pension liabilities. In
imbalan kerja. Dalam menentukan tingkat suku determining the appropriate discount rate, the
bunga yang sesuai, Bank mempertimbangkan Bank considers the interest rates of
tingkat suku bunga obligasi pemerintah yang Government Bonds denominated in the similar
didenominasikan dalam mata uang imbalan currency with payments that will be made and
akan dibayar dan memiliki jangka waktu yang have terms to maturity approximating the terms
serupa dengan jangka waktu liabilitas imbalan of the related employee benefit liability. Other
kerja yang terkait. Asumsi kunci liabilitas imbalan key assumptions for pension liabilities are
jangka panjang lainnya sebagian ditentukan determined based in part on current market
berdasarkan kondisi pasar saat ini. conditions.
d. Penyusutan Aset Tetap dan Amortisasi Aset d. Depreciation of Fixed Assets and
Tak Berwujud Amortization of Intangible Assets
Biaya perolehan aset tetap dan aset tidak Cost of acquisition of fixed assets are
berwujud disusutkan dan diamortisasi dengan depreciated using the straight-line method
menggunakan metode garis lurus berdasarkan based on their estimated economic useful life.
taksiran masa manfaat ekonomisnya. Bank management estimates the useful lives of
Manajemen mengestimasi masa manfaat the assets between 4 (four) to 20 (twenty) years
ekonomis aset tetap dan aset tidak berwujud in accordance with Notes 2.l and 2.n.
antara 4 sampai dengan 20 tahun sesuai dengan
Catatan 2.l dan 2.n.
Perubahan tingkat pemakaian dan Changes in the level of usage and technological
perkembangan teknologi dapat mempengaruhi developments could affect the economic useful
masa manfaat ekonomis dan nilai sisa aset, dan lives and residual value of assets, and therefore
karenanya biaya penyusutan dan amortisasi future depreciation charges may be revised.
masa depan mungkin direvisi.
53
Page 809
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. SUMBER KETIDAKPASTIAN ESTIMASI DAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
PERTIMBANGAN AKUNTANSI (lanjutan) AND JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) The key sources of estimation uncertainty
(continued)
e. Aset Pajak Tangguhan e. Deferred Tax Assets
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for all
penghasilan terpulihkan (recoverable) pada deductible temporary differences, as long as it
periode mendatang sebagai akibat perbedaan is likely that taxable income will be available so
temporer. Justifikasi manajemen diperlukan that the temporary differences can be used.
untuk menentukan jumlah aset pajak tangguhan Significant estimates by management is
yang dapat diakui, sesuai dengan perkiraan required in determining the amount of deferred
waktu dan tingkat laba fiskal di masa mendatang tax assets that can be recognized, based on
sejalan dengan strategi rencana perpajakan ke current usage and the level of taxable income
depan. and future tax planning strategies.
f. Pajak Penghasilan f. Income Tax
Bank mengakui liabilitas atas pajak penghasilan The Bank recognizes corporate income tax
badan berdasarkan estimasi apakah akan liabilities based on an estimate of whether there
terdapat tambahan pajak penghasilan badan. will be an additional corporate income tax.
g. Menentukan Jangka Waktu Kontrak dengan g. Determine Term of Contract with Option to
Opsi Perpanjangan dan Penghentian Kontrak Extend and Terminate The Contract - The
- Bank Sebagai Lessee Bank as the Lessee
Bank menentukan jangka waktu sewa sebagai The Bank determines the lease term as the
jangka waktu sewa yang tidak dapat dibatalkan, term of the lease that non-cancellable, along
Bersama dengan periode yang dicakup oleh opsi with the period covered by the option to extend
untuk memperpanjang masa sewa jika the lease if it is certain to be exercised, or any
dipastikan akan dilaksanakan, atau periode apa period covered by the option to terminate the
pun yang dicakup oleh opsi untuk menghentikan lease, if it is reasonably reasonable not to do so.
sewa, jika cukup wajar untuk tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts which
mencakup opsi perpanjangan dan penghentian include an option to extend and terminate the
jangka waktu sewa. Bank menerapkan penilaian lease term. The Bank applies its judgment in
dalam mengevaluasi pakah dapat dipastikan jika evaluating whether it can be ascertained if it will
akan menggunakan opsi untuk memperpanjang exercise the option to extend or terminate the
atau menghentikan sewa. Hal tersebut dilakukan lease. This is done by considering all relevant
dengan mempertimbangkan seluruh fakta dan facts and circumstances that provide economic
keadaan yang relevan yang memberikan insentif incentives to extend or terminate the lease.
ekonomi untuk melakukan perpanjangan atau After the commencement date, the Bank
penghentian sewa. Setelah tanggal dimulainya, reassesses the lease term, if there is a
Bank menilai kembali masa sewa, jika terdapat significant event or change in circumstances
peristiwa atau perubahan signifikan dalam which is under its control and affects whether
keadaan yang berada dalam kendali dan the lessee is certain enough to exercise the
mempengaruhi apakah lessee cukup pasti untuk option to extend or terminate the lease.
mengeksekusi opsi memperpanjang atau
menghentikan sewa.
54
Page 810
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS 4. CASH
Pada tanggal 31 Desember 2024 dan 2023, saldo As of December 31, 2024 and 2023, cash balances
kas dalam mata uang Rupiah masing-masing adalah denominated in Rupiah amounted to Rp137,382
sebesar Rp137.382 dan Rp115.187. and Rp115,187, respectively.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
Pada tanggal 31 Desember 2024 dan 2023, saldo As of December 31, 2024 and 2023, current
Giro pada Bank Indonesia dalam mata uang Rupiah accounts with Bank Indonesia denominated in
masing-masing sebesar Rp3.122.333 dan Rupiah amounted to Rp3,122,333 and
Rp3.074.126. Rp3,074,126, respectively.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
2024 2023
Pihak Berelasi - Rupiah Related Parties - Rupiah
PT Bank Mandiri (Persero) Tbk 45.901 26.236 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Indonesia Tbk 1.082 1.072 PT Bank Syariah Indonesia) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 995 986 (Persero) Tbk
Total 47.978 28.294 Total
Dikurangi: Cadangan kerugian
penurunan nilai (1) (1) Less: Allowance for impairment losses
Neto 47.977 28.293 Net
Pada tanggal 31 Desember 2024 dan 2023, kisaran As of December 31, 2024 and 2023, the range of
tingkat suku bunga per tahun masing-masing adalah interest rates per annum are 0.00% - 1.25%,
sebesar 0,00% - 1,25%. respectively.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat giro pada bank lain yang dijaminkan. current accounts with other banks that are pledged
as collateral.
Mutasi nilai tercatat giro pada bank lain dengan Movement of the carrying value of current accounts
klasifikasi biaya perolehan diamortisasi (semua giro with other banks classified as amortized cost (all
pada bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi adalah stage 1) pada tanggal amortized cost are stage 1) as of
31 Desember 2024 dan 2023 adalah sebagai berikut: December 31, 2024 and 2023 are as follows:
2024 2023
Saldo awal 28.294 22.316 Beginning balance
Aset keuangan yang baru dibeli 301 110 New financial assets purchased
Pengukuran kembali bersih 19.383 5.868 Net remeasurement
Saldo akhir 47.978 28.294 Ending balance
55
Page 811
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Mutasi cadangan kerugian penurunan nilai giro pada Movement of the allowance for impairment losses of
bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi (semua giro pada bank lain dengan amortized cost (all current accounts with other
klasifikasi biaya perolehan diamortisasi adalah stage banks classified as amortized cost are stage 1) as
1) pada tanggal 31 Desember 2024 dan 2023 adalah of December 31, 2024 and 2023 are as follows:
sebagai berikut:
2024 2023
Saldo awal 1 - Beginning balance
Pengukuran kembali bersih nilai tercatat - 1 Net remeasurement of carrying value
Saldo akhir 1 1 Ending balance
Pada tanggal 31 Desember 2024 dan 2023, seluruh As of December 31, 2024 and 2023, all current
giro pada bank lain digolongkan sebagai Stage 1. accounts with other banks are classified as
Stage 1.
Manajemen berpendapat bahwa cadangan kerugian Management believes that allowance for
penurunan nilai atas giro pada bank lain telah impairment losses for current accounts with other
memadai. banks are adequate.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Seluruh penempatan pada Bank Indonesia dan bank All placements with Bank Indonesia and other banks
lain dalam Rupiah dengan rincian sebagai berikut: in Rupiah are as follows:
2024 2023
Pihak Ketiga - Rupiah Third Parties - Rupiah
Fasilitas Simpanan Bank Indonesia Deposit Facilities of Bank Indonesia
("FASBI") (‘FASBI’’)
Bank Indonesia 2.179.682 499.927 Bank Indonesia
Call Money Call Money
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Selatan - 75.000 Kalimantan Selatan
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Daerah Istimewa Yogyakarta - 50.000 Daerah Istimewa Yogyakarta
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara - 50.000 Sumatera Utara
Total 2.179.682 674.927 Total
Dikurangi: Cadangan kerugian
penurunan nilai - - Less: Allowance for impairment losses
Neto 2.179.682 674.927 Net
56
Page 812
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Berdasarkan jangka waktu adalah sebagai berikut: Based on periods are as follows:
2024 2023
< 1 bulan 2.179.682 674.927 < 1 month
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2024 dan 2023 adalah sebagai berikut: December 31, 2024 and 2023 are as follows:
2024 2023
FASBI 5,25% 5,25% FASBI
Call Money - 6,2% - 6,25% Call Money
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat penempatan pada Bank Indonesia dan bank placements with Bank Indonesia and other banks
lain yang dijaminkan. pledged as collateral.
Mutasi nilai tercatat penempatan pada Bank Movement of the carrying value of placements with
Indonesia dan bank lain dengan klasifikasi biaya Bank Indonesia and other banks classified as
perolehan diamortisasi (semua penempatan pada amortized cost (all placements with Bank Indonesia
Bank Indonesia dengan klasifikasi biaya perolehan classified as amortized cost are stage 1) as of
diamortisasi adalah stage 1) pada tanggal December 31, 2024 and 2023 are as follows:
31 Desember 2024 dan 2023 adalah sebagai berikut:
2024 2023
Saldo awal 674.927 3.999.472 Beginning balance
Penempatan tahun berjalan 2.179.682 674.927 Placement during the year
Jatuh tempo (674.927) (3.999.472) Matured
Saldo akhir 2.179.682 674.927 Ending balance
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat penempatan pada Bank Indonesia dan bank placements with Bank Indonesia and other banks
lain yang dijaminkan. pledged as collateral.
Manajemen berpendapat bahwa cadangan kerugian Management believes that allowance for
penurunan nilai atas penempatan pada Bank impairment losses for placements with Bank
Indonesia dan bank lain telah memadai. Indonesia and other banks is not necessary.
57
Page 813
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK 8. SECURITIES
Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
31 Desember 2024/December 31, 2024
Keuntungan/
Premi (kerugian)
yang belum yang belum Nilai Tercatat/
diamortisasi/ direalisasi/ Nilai Wajar/
Nilai nominal/ Unamortized Unrealized Carrying Value/
Nominal amount premium gains/(losses) Fair Value
Pihak berelasi Related Parties
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Obligasi Pemerintah 4.082.413 144.983 - 4.227.396 Government Bonds
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Obligasi Pemerintah 3.734.867 290.237 (99.603) 3.925.501 Government Bonds
7.817.280 435.220 (99.603) 8.152.897
Pihak ketiga Third Parties
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 3.000.000 (4.839) - 2.995.161 Bank Indonesia Rupiah Securities (SRBI)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Sekuritas Rupiah Bank Indonesia (SRBI) 1.649.163 (67.995) 67 1.581.235 Bank Indonesia Rupiah Securities (SRBI)
4.649.163 (72.834) 67 4.576.396
Total 12.466.443 362.386 (99.536) 12.729.293 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - - impairment losses
Neto 12.466.443 362.386 (99.536) 12.729.293 Net
31 Desember 2023/December 31, 2023
Premi Keuntungan/
yang belum yang belum Nilai Tercatat/
diamortisasi/ direalisasi/ Nilai Wajar/
Nilai nominal/ Unamortized Unrealized Carrying Value/
Nominal amount premium gains Fair Value
Pihak berelasi Related Parties
Biaya perolehan diamortisasi - Rupiah Amortized cost - Rupiah
Efek Beragun Aset 1.092 - - 1.092 Asset Backed Securities
Obligasi Pemerintah 3.882.413 394.548 - 4.276.961 Government Bonds
Nilai wajar melalui penghasilan Fair value through
komprehensif lain - Rupiah other comprehensive income - Rupiah
Obligasi Pemerintah 3.974.279 325.325 1.190 4.300.794 Government Bonds
Total 7.857.784 719.873 1.190 8.578.847 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - - impairment losses
Neto 7.857.784 719.873 1.190 8.578.847 Net
Mutasi nilai tercatat efek-efek dengan klasifikasi Movement of the carrying value of securities
biaya perolehan diamortisasi (semua efek-efek classified as amortized cost (all securities classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost are stage 1) as of
adalah stage 1) pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023 are as follows:
2023 adalah sebagai berikut:
2024 2023
Biaya perolehan diamortisasi Amortized cost
Saldo awal 4.278.053 4.065.575 Beginning balance
Amortisasi (premium)/discount (16.089) (48.280) (Premium)/discount amortizations
Aset keuangan baru yang dibeli 9.286.685 350.758 New financial assets purchased
Efek-efek yang telah jatuh tempo (6.326.092) (90.000) Securities matured
Saldo akhir 7.222.557 4.278.053 Ending balance
58
Page 814
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Jumlah tercatat efek-efek berdasarkan jangka waktu The carrying amount of securities based on contract
kontrak pada tanggal 31 Desember 2024 dan 2023 periods as of December 31, 2024 and 2023 are as
adalah sebagai berikut: follows:
2024 2023
> 3 tahun 12.729.293 8.578.847 > 3 years
Jumlah tercatat efek-efek berdasarkan sisa umur The carrying amount of securities based on the
jatuh tempo pada tanggal 31 Desember 2024 dan remaining maturities as of December 31, 2024 and
2023 adalah sebagai berikut: 2023 are as follows:
2024 2023
3 - 6 bulan 3.674.360 39.651 > 3 - 6 months
6 - 12 bulan 902.036 - > 6 - 12 months
1 - 3 tahun 298.396 248.852 1 - 3 years
> 3 tahun 7.854.501 8.290.344 > 3 years
Total 12.729.293 8.578.847 Total
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2024 dan 2023 adalah sebesar 6,13% December 31, 2024 and 2023 are 6.13% - 10.50%.
- 10,50%.
Pada tanggal 31 Desember 2024, seluruh efek-efek As of December 31, 2024, all securities owned by
yang dimiliki Bank terdiri dari obligasi pemerintah dan the Bank consist of government bonds and Bank
Sekuritas Rupiah Bank Indonesia (SRBI) yang tidak Indonesia Rupiah Securities which are unrated.
memiliki peringkat.
Pada tanggal 31 Desember 2023, seluruh efek-efek As of December 31, 2023, all of the securities
yang dimiliki Bank terdiri dari obligasi pemerintah dan owned by the Bank consist of government bonds
Efek Beragun Aset (EBA). EBA adalah efek-efek and Asset Backed Securities (EBA). EBA is the
yang diterbitkan oleh PT Sarana Multigriya Finansial securities issued by PT Sarana Multigriya Finansial
(Persero). Peringkat EBA tersebut pada tanggal (Persero). EBA Rating as of December 31, 2023
31 Desember 2023 adalah idAAA dari PT Pefindo. are idAAA from PT Pefindo.
Pada tanggal 31 Desember 2024 terdapat transaksi As of December 31, 2024 there were securities
efek-efek yang dijual dengan janji dibeli kembali transaction sold under repurchase agreement with
dengan nilai nominal sebesar Rp200.000 (Catatan nominal amount of Rp200,000 (Note 21).
21).
Manajemen berpendapat bahwa tidak diperlukan Management believes that no allowance for
cadangan kerugian penurunan nilai atas efek-efek. impairment losses for securities is required.
Perubahan (kerugian)/keuntungan yang belum Unrealized (loss)/gain from changes in fair values of
direalisasi atas efek-efek yang diklasifikasikan securities classified as fair value through other
sebagai nilai wajar melalui penghasilan komprehensif comprehensive income are as follows:
lain adalah sebagai berikut:
2024 2023
Saldo awal, sebelum pajak 1.190 (60.804) Beginning balance, before tax
Perubahan nilai wajar pada Changes in current year
tahun berjalan (100.726) 61.994 fair value
Total sebelum pajak (99.536) 1.190 Total before tax
Pajak terkait 21.898 (262) Tax related
Saldo akhir (77.638) 928 Ending balance
59
Page 815
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
31 Desember 2024/December 31, 2024
Pendapatan
bunga
yang belum
Nilai nominal/ Tanggal Tanggal Nilai penjualan diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ kembali/ Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date Resale amount Interest Carrying value
Pihak ketiga /Third parties - Rupiah
Obligasi Pemerintah 27 Des/ 3 Jan/
VR 0034/Government Dec 27, Jan 3,
Bank Indonesia Bonds VR 0034 296.424 2024 2025 296.770 99 296.671
Obligasi Pemerintah 30 Des/ 6 Jan/
VR 0042/Government Dec 30, Jan 6,
Bank Indonesia Bonds VR 0042 490.192 2024 2025 490.763 408 490.355
Obligasi Pemerintah 30 Des/ 6 Jan/
VR 0042/Government Dec 30, Jan 6,
Bank Indonesia Bonds VR 0042 490.192 2024 2025 490.763 408 490.355
Total 1.276.808 1.278.296 915 1.277.381
31 Desember 2023/December 31, 2023
Pendapatan
bunga
yang belum
Nilai nominal/ Tanggal Tanggal Nilai penjualan diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ kembali/ Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date Resale amount Interest Carrying value
Pihak ketiga /Third parties - Rupiah
Obligasi Pemerintah 29 Des/ 5 Jan/
VR 0042/Government Dec 29, Jan 5,
Bank Indonesia Bonds VR 0042 2.562.187 2023 2024 2.565.178 1.707 2.563.471
Obligasi Pemerintah 27 Des/ 3 Jan/
VR 0038/Government Dec 27, Jan 3,
Bank Indonesia Bonds VR 0038 1.768.615 2023 2024 1.770.679 590 1.770.089
Obligasi Pemerintah 28 Des/ 4 Jan/
VR 0054/Government Dec 28, Jan 4,
Bank Indonesia Bonds VR 0054 956.736 2023 2024 957.852 478 957.374
Obligasi Pemerintah 27 Des/ 3 Jan/
VR 0034/Government Dec 27, Jan 3,
Bank Indonesia Bonds VR 0034 619.239 2023 2024 619.961 207 619.754
Obligasi Pemerintah 28 Des/ 4 Jan/
VR 0062/Government Dec 28, Jan 4,
Bank Indonesia Bonds VR 0062 475.731 2023 2024 476.287 238 476.049
Obligasi Pemerintah 27 Des/ 3 Jan/
VR 0054/Government Dec 27, Jan 3,
Bank Indonesia Bonds VR 0054 95.982 2023 2024 96.094 32 96.062
Total 6.478.490 6.486.051 3.252 6.482.799
Pada tanggal 31 Desember 2024 dan 2023, seluruh As of December 31, 2024 and 2023, all securities
efek-efek yang dibeli dengan janji dijual kembali purchased under agreements to resell classified as
diklasifikasikan sebagai biaya perolehan diamortisasi amortized cost and stage 1.
dan digolongkan dalam stage 1.
60
Page 816
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Manajemen Bank berpendapat bahwa pada tanggal The Bank’s management believes that as of
31 Desember 2024 dan 2023, cadangan kerugian December 31, 2024 and 2023, allowance for
penurunan nilai tidak diperlukan, karena manajemen impairment losses is not necessary, as
berkeyakinan bahwa untuk efek-efek yang dibeli management believes that securities under
dengan janji dijual kembali dapat ditagih. agreement to resell are collectible.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat efek-efek yang dibeli dengan janji dijual securities purchased under agreement to resell
kembali yang dijaminkan. pledged as collateral.
Pada tanggal 31 Desember 2024 dan 2023, kisaran As of December 31, 2024 and 2023, the range of
tingkat suku bunga per tahun masing-masing adalah interest rates per annum are 6.00% and 6.00% -
sebesar 6,00% dan 6,00% - 6,25%. 6.25%, respectively.
Mutasi nilai tercatat efek-efek yang dibeli dengan janji Movement of the carrying value of securities
dijual kembali dengan klasifikasi biaya perolehan purchased under agreements to resell classified as
diamortisasi (semua efek-efek yang dibeli dengan amortized cost (all securities purchased under
janji dijual kembali dengan klasifikasi biaya perolehan agreements to resell classified as amortized cost
diamortisasi adalah stage 1) pada tanggal are stage 1) as of December 31, 2024 and 2023 are
31 Desember 2024 dan 2023 adalah sebagai berikut: as follows:
2024 2023
Saldo awal 6.482.799 5.387.686 Beginning balance
Aset keuangan yang baru dibeli 1.277.381 6.482.799 New financial assets purchased
Aset keuangan yang telah jatuh tempo (6.482.799) (5.387.686) Financial assets matured
Saldo akhir 1.277.381 6.482.799 Ending balance
10. KREDIT YANG DIBERIKAN 10. LOANS
a. Berdasarkan Jenis a. Based on Type
2024 2023
Pihak Berelasi - Rupiah Related Parties - Rupiah
Modal Kerja 8 11.169 Working Capital
Konsumsi 15.922 10.244 Consumption
15.930 21.413
Pihak Ketiga - Rupiah Third Parties - Rupiah
Modal Kerja 35.590.405 32.171.545 Working Capital
Konsumsi 10.615.837 9.100.836 Consumption
Investasi 39.243 56.993 Investment
46.245.485 41.329.374
Total 46.261.415 41.350.787 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (817.514) (1.094.942) Allowance for impairment losses
Neto 45.443.901 40.255.845 Net
61
Page 817
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
b. Berdasarkan Sektor Ekonomi b. Based on Economic Sector
2024 2023
Pihak Berelasi - Rupiah Related Parties - Rupiah
Perdagangan, Restoran, dan Hotel 8 169 Trading, Restaurant, and Hotel
Jasa Sosial Masyarakat - 11.000 Social Services
Lain-lain 15.922 10.244 Others
15.930 21.413
Pihak Ketiga - Rupiah Third Parties - Rupiah
Perdagangan, Restoran, dan Hotel 18.798.573 17.697.441 Trading, Restaurant, and Hotel
Pertanian, Perburuan, dan Agriculture, Hunting, and
Sarana Pertanian 7.229.427 6.572.465 Agriculture Improvement
Jasa Sosial Masyarakat 4.358.797 3.960.001 Social Services
Jasa Dunia Usaha 4.338.628 3.369.737 Business Services
Industri Pengolahan 380.242 262.390 Manufacturing
Pengangkutan, Pergudangan dan Transportation, Warehousing and
Komunikasi 502.982 347.527 Communication
Pertambangan 15.355 12.896 Mining
Kontruksi 5.393 5.616 Construction
Listrik, gas, dan air 252 462 Electricity, gas, and water
Lain-lain 10.615.836 9.100.839 Others
46.245.485 41.329.374
Total 46.261.415 41.350.787 Total
Dikurangi: Less:
Cadangan kerugian penurunan nilai (817.514) (1.094.942) Allowance for impairment losses
Neto 45.443.901 40.255.845 Net
c. Berdasarkan Jangka Waktu c. Based on Period
2024 2023
< 1 tahun 92.361 33.017 < 1 year
> 1 tahun - 2 tahun 135.287 156.315 > 1 year - 2 years
> 2 tahun - 5 tahun 738.223 991.343 > 2 years - 5 years
> 5 tahun 45.295.544 40.170.112 > 5 years
Total 46.261.415 41.350.787 Total
Dikurangi: Cadangan Kerugian Less: Allowance for
Penurunan Nilai (817.514) (1.094.942) Impairment Losses
Neto 45.443.901 40.255.845 Net
d. Berdasarkan Sisa Umur Jatuh Tempo d. Based on Remaining Maturities
2024 2023
< 1 tahun 311.675 196.285 < 1 year
> 1 tahun - 2 tahun 375.940 324.382 > 1 year - 2 years
> 2 tahun - 5 tahun 2.128.364 1.768.282 > 2 years - 5 years
> 5 tahun 43.445.436 39.061.838 > 5 years
Total 46.261.415 41.350.787 Total
Dikurangi: Cadangan Kerugian Less: Allowance for
Penurunan Nilai (817.514) (1.094.942) Impairment Losses
Neto 45.443.901 40.255.845 Net
62
Page 818
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
e. Berdasarkan Staging e. Based on Staging
Perubahan nilai tercatat kredit yang diberikan Movement of carrying value of loans classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost based on stage for the year
berdasarkan stage untuk tahun yang berakhir ended December 31, 2024 and 2023 are as
pada tanggal 31 Desember 2024 dan 2023 follows:
adalah sebagai berikut:
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 40.998.852 170.345 181.590 41.350.787 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) 62.594 (35.759) (26.835) - (stage 1)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 2) (531.692) 534.193 (2.501) - loans (stage 2)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 3) (223.998) (204.425) 428.423 - loans (stage 3)
Total saldo awal Total beginning
setelah pengalihan 40.305.756 464.354 580.677 41.350.787 balance after transfer
Pengukuran kembali bersih Net remeasurement
nilai tercatat (1.921.908) 7.961 4.275 (1.909.672) of carrying value
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 9.970.185 2.158 430 9.972.773 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (2.468.796) (273.701) (84.569) (2.827.066) Financial assets derecognized
Aset keuangan yang
dihapus buku - - (325.407) (325.407) Financial assets written-off
Total 45.885.237 200.772 175.406 46.261.415 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (647.804) (56.903) (112.807) (817.514) impairment losses
Neto 45.237.433 143.869 62.599 45.443.901 Net
31 Desember 2023/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 36.361.569 272.292 277.108 36.910.969 Beginning balance
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) 569.294 (313.365) (255.929) - (stage 1)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 2) (432.944) 434.742 (1.798) - loans (stage 2)
Transfer ke kredit yang diberikan
yang mengalami penurunan Transfer to impaired
nilai (stage 3) (304.173) (212.436) 516.609 - loans (stage 3)
Total saldo awal Total beginning
setelah pengalihan 36.193.746 181.233 535.990 36.910.969 balance after transfer
Pengukuran kembali bersih Net remeasurement
nilai tercatat (1.385.595) 149.605 277.724 (958.266) of carrying value
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 11.867.415 8.582 6.835 11.882.832 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (5.676.714) (169.075) (261.566) (6.107.355) Financial assets derecognized
Aset keuangan yang
dihapus buku - - (377.393) (377.393) Financial assets written-off
Total 40.998.852 170.345 181.590 41.350.787 Total
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (848.365) (96.236) (150.341) (1.094.942) impairment losses
Neto 40.150.487 74.109 31.249 40.255.845 Net
63
Page 819
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
f. Suku Bunga Efektif Per Tahun f. Effective Interest Rate per Annum
Kisaran tingkat suku bunga per tahun pada The range of interest rates per annum as of
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023 are as follows:
sebagai berikut:
2024 2023
Retail 14,00% - 17,04% 14,00% - 17,04% Retail
Mikro 8,65% - 14,02% 9,62% - 14,70% Micro
Pensiunan 8,50% - 18,47% 9,59% - 17,49% Pensioners
g. Agunan Kredit g. Loan Collaterals
Kredit yang diberikan pada umumnya dijamin Loans are generally secured by pledged
dengan agunan yang diikat dengan hak collateral, bonded with power of attorney in
tanggungan atau surat kuasa untuk menjual, respect of the rights to sell, time deposits or
deposito berjangka atau jaminan lain yang dapat other collateral acceptable to the Bank.
diterima oleh Bank. Simpanan nasabah yang Deposits from customers that were pledged as
dijadikan jaminan tunai untuk kredit yang cash collateral for loans as of December 31,
diberikan pada tanggal 31 Desember 2024 dan 2024 and 2023 amounted to Rp145,849 and
2023 masing-masing adalah sebesar Rp145.849 Rp34,971, respectively (Note 16c).
dan Rp34.971 (Catatan 16c).
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are
terdapat kredit yang diberikan yang dijadikan no loans pledged as collateral.
jaminan.
h. Kredit Direstrukturisasi h. Restructured Loans
Jumlah kredit yang diberikan yang telah Total restructured loans by the Bank as of
direstrukturisasi oleh Bank pada tanggal December 31, 2024 and 2023, amounted to
31 Desember 2024 dan 2023, masing-masing Rp39,256 and Rp65,751, respectively. The
sebesar Rp39.256 dan Rp65.751. Skema restructuring scheme is conducted by
restrukturisasi dilakukan dengan perpanjangan extending the loan period and/or grace period.
jangka waktu kredit dan/atau grace period.
i. Kredit kepada Pihak Berelasi i. Loans to Related Parties
Informasi mengenai transaksi dengan pihak Information in respect of transactions with
berelasi diungkapkan pada Catatan 36. related parties is disclosed in Note 36.
j. Kredit Hapus Buku j. Written-off loans
Kredit yang telah dihapusbukukan oleh Bank The loans written off by the Bank are recorded
dicatat sebagai kredit ekstra-komtabel di dalam as extra-comptable in the administrative
rekening administratif (Catatan 35). account (Note 35).
64
Page 820
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
k. Cadangan Kerugian Penurunan Nilai k. Allowance for Impairment Loss
Mutasi cadangan kerugian penurunan nilai Movements of allowance for impairment losses
adalah sebagai berikut: are as follows:
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 848.365 96.236 150.341 1.094.942 Beginning balance
Pengalihan ke Transfer to:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) 10.915 (3.058) (7.857) - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Expected lifetime credit loss
nilai (stage 2) (14.985) 15.949 (964) - - unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya -
mengalami penurunan Expected lifetime credit loss
nilai (stage 3) (16.893) (47.331) 64.224 - - impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 827.402 61.796 205.744 1.094.942 after transfer
Pengukuran kembali bersih
penyisihan kerugian (107.372) 64.642 251.504 208.774 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 41.034 351 424 41.809 or purchased
Aset keuangan yang
dihentikan pengakuannya (113.260) (69.886) (19.458) (202.604) Financial assets derecognized
Total penambahan (179.598) (4.893) 232.470 47.979 Total additional
Aset keuangan yang dihapus buku - - (325.407) (325.407) Financial assets written-off
Saldo akhir 647.804 56.903 112.807 817.514 Ending balance
31 Desember 2023/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 739.486 164.432 252.410 1.156.328 Beginning balance
Pengalihan ke Transfer to:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) 243.574 (68.901) (174.673) - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Expected lifetime credit loss
nilai (stage 2) (17.320) 18.231 (911) - - unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya -
mengalami penurunan Expected lifetime credit loss
nilai (stage 3) (123.140) (47.120) 170.260 - - impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 842.600 66.642 247.086 1.156.328 after transfer
Pengukuran kembali bersih
penyisihan kerugian 213.366 149.484 502.388 865.238 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 54.707 1.778 3.921 60.406 or purchased
Aset keuangan yang
dihentikan pengakuannya (262.308) (121.668) (249.421) (633.397) Financial assets derecognized
Total penambahan 5.765 29.594 256.888 292.247 Total additional
Aset keuangan yang dihapus buku - - (377.393) (377.393) Financial assets written-off
Lain-lain - - 23.760 23.760 Others
Saldo akhir 848.365 96.236 150.341 1.094.942 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the amount of the
cadangan kerugian penurunan nilai kredit yang allowance for impairment losses provided is
diberikan yang dibentuk telah memadai untuk adequate to cover possible losses from
menutup kemungkinan kerugian akibat tidak uncollectible loans.
tertagihnya kredit yang diberikan.
65
Page 821
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. BIAYA DIBAYAR DIMUKA 11. PREPAID EXPENSES
2024 2023
Pihak berelasi Related parties
Jasa flagging 1.892 2.246 Flagging services
Asuransi - 21 Insurance
1.892 2.267
Pihak Ketiga Third Parties
Pemeliharaan software 16.413 17.446 Software maintenance
Pemeliharaan hardware 773 1.025 Hardware maintenance
Sewa 196 118 Rental
Total 19.274 20.856 Total
12. ASET TETAP DAN ASET HAK GUNA 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
31 Desember 2024/December 31, 2024
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassifications Ending Balance
Harga Perolehan Cost
Tanah 48.842 - - - 48.842 Land
Bangunan 59.694 82 - - 59.776 Building
Leasehold Improvements 467.690 14.458 - 16.377 498.525 Leasehold Improvements
Kendaraan 44.715 - - - 44.715 Vehicles
Inventaris Kantor 358.394 58.616 (329) 5.555 422.236 Office Equipment
Total 979.335 73.156 (329) 21.932 1.074.094 Total
Bangunan dalam penyelesaian 9.800 12.228 - (21.932) 96 Construction in progress
Total 989.135 85.384 (329) - 1.074.190 Total
Aset hak guna 591.797 69.993 (2.286) - 659.504 Rights of use assets
Total harga perolehan 1.580.932 155.377 (2.615) - 1.733.694 Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 21.879 2.447 - - 24.326 Buildings
Leasehold Improvements 366.255 63.672 - - 429.927 Leasehold Improvements
Kendaraan 24.947 4.941 - - 29.888 Vehicles
Inventaris Kantor 256.458 50.284 (329) - 306.413 Office Equipment
Total 669.539 121.344 (329) - 790.554 Total
Aset hak guna 344.881 93.933 (708) - 438.106 Rights of use assets
Total akumulasi penyusutan 1.014.420 215.277 (1.037) - 1.228.660 Total accumulated depreciation
Nilai Buku 566.512 505.034 Book Value
31 Desember 2023/December 31, 2023
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassifications Ending Balance
Harga Perolehan Cost
Tanah 48.842 - - - 48.842 Land
Bangunan 51.040 476 - 8.178 59.694 Building
Leasehold Improvements 433.558 6.020 - 28.112 467.690 Leasehold Improvements
Kendaraan 44.723 - - (8) 44.715 Vehicles
Inventaris Kantor 301.219 44.172 - 13.003 358.394 Office Equipment
Total 879.382 50.668 - 49.285 979.335 Total
Bangunan dalam penyelesaian 2.942 56.143 - (49.285) 9.800 Construction in progress
Total 882.324 106.811 - - 989.135 Total
Aset hak guna 527.868 63.929 - - 591.797 Rights of use assets
Total harga perolehan 1.410.192 170.740 - - 1.580.932 Total cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 19.736 2.143 - - 21.879 Buildings
Leasehold Improvements 294.543 71.716 - (4) 366.255 Leasehold Improvements
Kendaraan 19.933 5.016 - (2) 24.947 Vehicles
Inventaris Kantor 215.200 41.252 - 6 256.458 Office Equipment
Total 549.412 120.127 - - 669.539 Total
Aset hak guna 253.460 91.421 - - 344.881 Rights of use assets
Total akumulasi penyusutan 802.872 211.548 - - 1.014.420 Total accumulated depreciation
Nilai Buku 607.320 566.512 Book Value
66
Page 822
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Bangunan dalam penyelesaian pada tanggal Construction in progress as of December 31, 2024
31 Desember 2024 dan 2023, merupakan renovasi and 2023, are related to several building renovation
atas beberapa bangunan yang disewa dari pihak that were rented from third party, with estimated
ketiga, dengan estimasi persentase penyelesaian percentage of completion as follows:
sebagai berikut:
31 Desember 2024/December 31, 2024
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Renovasi atas beberapa Renovation on several
bangunan yang disewa 96 2025 25-75% buildings rented
31 Desember 2023/December 31, 2023
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Renovasi atas beberapa Renovation on several
bangunan yang disewa 9.800 2024 90-95% buildings rented
Aset hak guna pada tanggal 31 Desember 2024 dan Rights of use assets as of December 31, 2024 and
2023 adalah sebagai berikut: 2023 are as follows:
31 Desember 2024/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Cost
Bangunan 494.714 61.236 (2.090) 553.860 Buildings
Kendaraan 97.083 8.757 (196) 105.644 Vehicles
Total harga perolehan 591.797 69.993 (2.286) 659.504 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 275.738 76.637 (522) 351.853 Buildings
Kendaraan 69.143 17.296 (186) 86.253 Vehicles
Total akumulasi penyusutan 344.881 93.933 (708) 438.106 Total accumulated depreciation
Nilai buku 246.916 221.398 Book value
31 Desember 2023/December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Cost
Bangunan 446.042 48.672 - 494.714 Buildings
Kendaraan 81.826 15.257 - 97.083 Vehicles
Total harga perolehan 527.868 63.929 - 591.797 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 202.249 73.489 - 275.738 Buildings
Kendaraan 51.211 17.932 - 69.143 Vehicles
Total akumulasi penyusutan 253.460 91.421 - 344.881 Total accumulated depreciation
Nilai buku 274.408 246.916 Book value
67
Page 823
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Beban hak guna yang dilaporkan dalam laporan laba Rights of use expense disclosed in the statement of
rugi pada tahun yang berakhir pada tanggal profit or loss for the year ended December 31, 2024
31 Desember 2024 dan 2023 adalah sebagai berikut: and 2023 are as follows:
31 Desember 2024/December 31, 2024
Beban Beban yang
penyusutan Beban berhubungan
aset hak guna/ bunga atas dengan sewa
Rights of liabilitas sewa/ jangka pendek/
use assets Interest expense Expense related
depreciation on lease to short-term
expense liabilities lease
Bangunan 76.637 15.280 7.163 Buildings
Kendaraan 17.296 1.760 2.596 Vehicles
Total 93.933 17.040 9.759 Total
31 Desember 2023/December 31, 2023
Beban Beban yang
penyusutan Beban berhubungan
aset hak guna/ bunga atas dengan sewa
Rights of liabilitas sewa/ jangka pendek/
use assets Interest expense Expense related
depreciation on lease to short-term
expense liabilities lease
Bangunan 73.489 16.196 4.761 Buildings
Kendaraan 17.932 1.757 2.238 Vehicles
Total 91.421 17.953 6.999 Total
Bank menyewa beberapa aset termasuk kendaraan, The Bank leases several assets including vehicles,
rumah dinas, gedung kantor dan lain-lain. Rata-rata office houses, office buildings and others. The
masa sewa berkisar antara 3 - 5 tahun. average of lease term ranges from 3 - 5 years.
Bank juga memiliki sewa tertentu dengan masa sewa The Bank also has certain leases with terms of
12 bulan atau kurang dan sewa aset bernilai rendah. 12 months or less and leases of low value assets.
Bank menerapkan pengecualian untuk sewa jangka The Bank applies exemptions for short-term and
pendek dan sewa bernilai rendah untuk sewa low-value leases for these leases.
tersebut.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2024, the Bank
31 Desember 2024, Bank menjual aset tetapnya sold fixed assets with book value amounting to
dengan nilai buku sebesar RpNihil dengan harga jual RpNil, with selling price amounting to Rp7 (Note 33).
sebesar Rp7 (Catatan 33).
Keuntungan/kerugian neto atas penjualan aset tetap Net gain/loss on sale of fixed assets are recorded
dicatat pada akun Beban Non-Operasional - Neto. on the Non-Operating Expenses - Net.
Hak atas tanah diperoleh berdasarkan Sertifikat Hak Land rights acquired under "Building Usage Rights"
Guna Bangunan (“HGB”) yang dapat diperbaharui ("HGB") that can be renewed will expire between
dengan masa yang akan berakhir antara tahun 2028 2028 and 2041. Based on past experience, the
sampai 2041. Mengacu pada praktek di masa Bank has confidence to extend the HGB.
lampau, Bank memiliki keyakinan dapat
memperpanjang HGB tersebut.
68
Page 824
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHTS OF USE ASSETS
(continued)
Pada tanggal 31 Desember 2024 dan 2023, seluruh As of December 31, 2024 and 2023, all fixed assets,
aset tetap, kecuali tanah, telah diasuransikan untuk except land, are insured to cover potential losses
menutupi kemungkinan kerugian terhadap risiko against fire, theft, and natural disasters to
kebakaran, pencurian, dan bencana alam pada PT Axa Insurance Indonesia (a third party) and
PT Axa Insurance Indonesia (pihak ketiga) dan PT Asuransi Perisai Listrik Nasional (a related party)
PT Asuransi Perisai Listrik Nasional (pihak berelasi), with total sum insured of approximately Rp704,090
dengan nilai jumlah pertanggungan asuransi masing- and Rp916,164, respectively.
masing berkisar sebesar Rp704.090 dan Rp916.164.
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage
tersebut telah memadai untuk menutupi is adequate to cover possible losses on the assets
kemungkinan kerugian yang terjadi atas aset tetap insured.
yang dipertanggungkan.
Pada tanggal 31 Desember 2024 dan 2023, jumlah As of December 31, 2024 and 2023, the gross
nilai tercatat bruto dari setiap aset tetap yang telah amount of fixed asset which has been fully
disusutkan penuh namun masih digunakan masing- depreciated and are still being used amounted to
masing adalah sebesar Rp527.870 dan Rp392.729. Rp527,870 and Rp392,729, respectively. The fixed
Aset tetap yang telah disusutkan penuh namun masih assets that have been fully depreciated but still in
digunakan oleh Bank antara lain berupa bangunan, use by the Bank, include buildings, leasehold
leasehold Improvements, kendaraan, dan inventaris Improvements, vehicles, and office equipment.
kantor.
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of
penurunan nilai atas aset tetap yang dimiliki Bank impairment of fixed assets owned by the Bank as of
pada tanggal 31 Desember 2024 dan 2023. December 31, 2024 and 2023.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there were no
terdapat aset tetap yang dijaminkan. fixed assets pledged as collateral.
13. ASET TAK BERWUJUD - NETO 13. INTANGIBLE ASSETS - NET
31 Desember 2024/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Harga perolehan 142.347 9.070 - 2.575 153.992 Cost
Aset tidak berwujud Intangible assets
dalam penyelesaian 1.814 95.627 - (2.575) 94.866 in progress
Total 144.161 104.697 - - 248.858 Total
Akumulasi amortisasi 99.284 21.347 - - 120.631 Accumulated amortization
Nilai Buku 44.877 128.227 Book value
31 Desember 2023/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications Balance
Harga perolehan 133.944 5.783 - 2.620 142.347 Cost
Aset tidak berwujud Intangible assets
dalam penyelesaian 743 3.691 - (2.620) 1.814 in progress
Total 134.687 9.474 - - 144.161 Total
Akumulasi amortisasi 74.832 24.452 - - 99.284 Accumulated amortization
Nilai Buku 59.855 44.877 Book value
69
Page 825
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TAK BERWUJUD - NETO (lanjutan) 13. INTANGIBLE ASSETS - NET (continued)
Aset tidak berwujud merupakan perangkat lunak Intangible assets are mainly software used by the
yang digunakan Bank. Manajemen Bank Bank. The Bank’s Management believes that there
berpendapat tidak terdapat indikasi penurunan nilai is no indication of impairment of intangible assets
aset tidak berwujud yang dimiliki Bank pada tanggal owned by the Bank as of December 31, 2024 and
31 Desember 2024 dan 2023. 2023.
Aset tidak berwujud dalam penyelesaian pada Intangible assets in progress as of
tanggal 31 Desember 2024 dan 2023, merupakan December 31, 2024 and 2023, are related to
instalasi aplikasi software, dengan estimasi installation of software application with estimated
persentase penyelesaian sebagai berikut: percentage of completion as follows:
31 Desember 2024/December 31, 2024
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Aset tidak berwujud 94.866 2025 25-75% Intangible assets
31 Desember 2023/December 31, 2023
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage
Amount of completion of completion
Aset tidak berwujud 1.814 2024 8-60% Intangible assets
14. ASET LAIN-LAIN 14. OTHER ASSETS
Pada tanggal 31 Desember 2024 dan 2023, aset As of December 31, 2024 and 2023, the Bank's
lain-lain Bank terdiri dari: other assets consist of the following:
2024 2023
Pihak Berelasi Related Parties
Pendapatan bunga yang masih
akan diterima 154.058 158.530 Accrued interest receivables
Lain-lain - neto 1.448 8.235 Others - net
Pihak Ketiga Third Parties
Pendapatan bunga yang masih
akan diterima 249.236 230.788 Accrued interest receivables
Lain-lain - neto 35.006 29.962 Others - net
Total 439.748 427.515 Total
Pendapatan Bunga Yang Masih Akan Diterima Accrued Interest Receivables
2024 2023
Pihak Berelasi Related Parties
Efek-efek 154.015 158.501 Securities
Kredit yang diberikan 43 29 Loans
154.058 158.530
Pihak Ketiga Third Parties
Kredit yang diberikan 249.066 230.344 Loans
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 170 444 and other banks
249.236 230.788
Total 403.294 389.318 Total
70
Page 826
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan) 14. OTHER ASSETS (continued)
Lain-lain - neto Others – net
2024 2023
Advances of purchase goods
Uang muka pengadaan barang dan jasa 12.405 6.821 and services
Uang muka promosi
pengembangan usaha 7.777 6.765 Advances of business development
Tagihan transaksi ATM 7.531 9.232 ATM receivables
Setoran jaminan 3.717 4.571 Security deposits
Tagihan kepada pihak ketiga 3.678 4.013 Receivables to third parties
Tagihan klaim asuransi - setelah Insurance claim receivables -
dikurangi cadangan kerugian net of allowance for
penurunan nilai 314 6.101 impairment losses
Lain-lain 1.032 694 Others
Total 36.454 38.197 Total
15. LIABILITAS SEGERA 15. LIABILITIES DUE IMMEDIATELY
2024 2023
Pihak Ketiga - Rupiah Third Parties - Rupiah
Liabilitas dana pensiun 799.205 1.188.589 Pension funds liabilities
Setoran dan transfer 49.419 56.614 Deposit and transfer
Liabilitas premi asuransi Insurance premium
atas kredit yang diberikan 9.062 17.209 liabilities for loans
Liabilitas jamsostek 2.198 2.010 Jamsostek liabilities
Liabilitas Jaminan Hari Tua
(JHT) Pensiun 1.091 1.930 Pension plan liabilities
Liabilitas asuransi kesehatan 1.229 1.168 Health insurance liabilities
Total 862.204 1.267.520 Total
16. SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS
2024 2023
Giro 1.025.796 951.421 Current accounts
Tabungan 10.372.334 8.554.739 Saving deposits
Deposito berjangka 37.426.417 35.470.456 Time deposits
Total 48.824.547 44.976.616 Total
Berdasarkan Undang-Undang No. 24 tentang Based on Law No. 24 regarding the Indonesia
Lembaga Penjaminan Simpanan (“LPS”) tanggal Deposit Insurance Agency (“LPS”) dated
22 September 2004, efektif sejak tanggal September 22, 2004, effective on September 22,
22 September 2005, sebagaimana diubah dengan 2005, which was amended by the Law No. 7 Year
Undang-Undang No. 7 Tahun 2009 tanggal 2009 dated January 13, 2009 regarding the
13 Januari 2009 tentang Penetapan Peraturan Stipulation of Government Regulation No. 3 Year
Pemerintah Pengganti Undang-Undang No. 3 Tahun 2008, LPS was formed to guarantee certain
2008, LPS dibentuk untuk menjamin liabilitas tertentu obligations of commercial banks under the
bank-bank umum berdasarkan program penjaminan applicable guarantee program, in which the amount
yang berlaku, yang besaran nilai jaminannya dapat of guarantee can vary if it meets the applicable
berubah jika memenuhi kriteria tertentu yang berlaku. criteria.
71
Page 827
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation of the Republic of
Indonesia No. 66/2008 tanggal 13 Oktober 2008 Indonesia No. 66/2008 dated October 13, 2008
mengenai besarnya nilai simpanan yang dijamin concerning the amount of deposit value guaranteed
LPS, pada tanggal 31 Desember 2024 dan 2023, by LPS, as of December 31, 2024 and 2023, is up
jumlah simpanan yang dijamin LPS adalah simpanan to Rp2,000 per customer per bank.
sampai dengan Rp2.000 per nasabah per bank.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023 based on the
berdasarkan Surat Edaran LPS No. PENG- LPS Circular Letter No. PENG-3/DSPS/2023 Year
3/DSPS/2023 Tahun 2023 tanggal 28 Februari 2023, 2023 dated February 28, 2023, customer deposits
simpanan nasabah dijamin hanya jika suku are only covered if the interest rate is equal to or
bunganya sama dengan atau dibawah 4,25% untuk below 4.25% for deposits denominated in Rupiah.
simpanan dalam Rupiah.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank is a
adalah peserta dari program penjaminan tersebut. participant of that guarantee program.
Giro, tabungan, dan deposito berjangka yang dimiliki Current accounts, saving deposits and time deposits
Bank pada tanggal 31 Desember 2024 dan 2023 held by the Bank as of December 31, 2024 and 2023
dapat dirinci sebagai berikut: are detailed as follows:
a. Giro a. Current accounts
2024 2023
Rupiah Rupiah
Pihak Berelasi 826.830 861.076 Related Parties
Pihak Ketiga 198.966 90.345 Third Parties
Total 1.025.796 951.421 Total
Per 31 Desember 2024 dan 2023, tidak ada As of December 31, 2024 and 2023, there were
saldo giro yang dijadikan jaminan kredit yang no current accounts pledged as collateral for
diberikan. loans.
b. Tabungan b. Saving deposits
2024 2023
Rupiah Rupiah
Pihak Berelasi 8.408 11.725 Related Parties
Pihak Ketiga 10.363.926 8.543.014 Third Parties
Total 10.372.334 8.554.739 Total
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, there were
tidak terdapat tabungan yang dijadikan jaminan no saving deposits pledged as collateral for
kredit yang diberikan. loans.
72
Page 828
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito berjangka c. Time deposits
2024 2023
Rupiah Rupiah
Pihak Berelasi 7.798.850 5.188.622 Related Parties
Pihak Ketiga 29.627.567 30.281.834 Third Parties
Total 37.426.417 35.470.456 Total
Berdasarkan jangka waktu kontrak: Based on contract period:
2024 2023
1 bulan 11.878.795 12.994.676 1 month
3 bulan 18.914.989 14.216.762 3 months
6 bulan 6.031.353 7.564.301 6 months
12 bulan 597.334 684.825 12 months
24 bulan 3.666 9.892 24 months
36 bulan 280 - 36 months
Total 37.426.417 35.470.456 Total
Berdasarkan sisa umur jatuh tempo: Based on the remaining maturities:
2024 2023
< 1 bulan 15.582.162 16.538.658 < 1 month
1 - 3 bulan 18.103.700 14.749.080 1 - 3 months
4 - 6 bulan 3.588.645 4.024.451 4 - 6 months
7 - 12 bulan 149.989 156.154 7 - 12 months
> 12 bulan 1.921 2.113 > 12 months
Total 37.426.417 35.470.456 Total
Jumlah deposito berjangka yang dijadikan The amount of time deposits pledged as
sebagai jaminan kredit yang diberikan pada collateral for loans as of December 31, 2024
tanggal 31 Desember 2024 dan 2023, and 2023, amounted to Rp145,849 and
masing-masing sebesar Rp145.849 dan Rp34,971, respectively (Note 10g).
Rp34.971 (Catatan 10g).
Kisaran tingkat suku bunga per tahun pada The range of interest rates per annum as of
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023 are as follows:
sebagai berikut:
2024 2023
Giro 0,00% - 4,00% 0,00% - 2,50% Current accounts
Tabungan 0,00% - 5,00% 0,00% - 5,00% Saving deposits
Deposito berjangka 3,50% - 7,15% 3,50% - 7,25% Time deposits
73
Page 829
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
2024 2023
Pihak Berelasi Related Party
Rupiah Rupiah
Interbank call money (Catatan 36) - 100.000 Interbank call money (Note 36)
Pihak Ketiga Third Parties
Rupiah Rupiah
Giro 12.434 19.803 Current accounts
Tabungan 16.119 21.059 Saving deposits
Interbank call money 700.000 215.000 Interbank call money
Deposito Berjangka 26.500 2.000 Time deposits
Subtotal 755.053 257.862 Subtotal
Total 755.053 357.862 Total
Kisaran tingkat suku bunga per tahun pada tanggal The range of interest rates per annum as of
31 Desember 2024 dan 2023 adalah sebagai berikut: December 31, 2024 and 2023 are as follows:
2024 2023
Rupiah Rupiah
Giro 0,00% - 2,50% 0,00% - 2,50% Current accounts
Tabungan 0,00% - 1,75% 0,00% - 1,75% Saving deposits
Interbank call money 6,30% - 6,50% 5,85% - 6,67% Interbank call money
Deposito berjangka 3,50% - 4,25% 3,50% Time deposits
Klasifikasi jangka waktu simpanan dari bank lain The classification of the term of deposits from other
berdasarkan sisa umur sampai dengan saat jatuh banks based on the remaining maturities are as
tempo adalah sebagai berikut: follows:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan Less than 1 month
Giro 12.434 19.803 Current accounts
Tabungan 16.119 21.059 Saving deposits
Interbank call money 700.000 315.000 Interbank call money
Deposito berjangka 26.500 2.000 Time deposits
Total 755.053 357.862 Total
18. PERPAJAKAN 18. TAXATION
a. Utang Pajak a. Taxes Payable
2024 2023
Pajak penghasilan: Income tax:
Pasal 4 ayat 2 28.759 30.185 Art 4(2)
Pasal 21 2.266 12.088 Art 21
Pasal 23 963 859 Art 23
Pasal 25 15.454 23.225 Art 25
Pasal 26 1 3 Art 26
Pasal 29 4.056 13.901 Art 29
Pajak Pertambahan Nilai 837 919 Value Added Tax
Total 52.336 81.180 Total
74
Page 830
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Beban Pajak b. Tax Expense
2024 2023
Beban pajak dari: Tax expense from:
Pajak kini 371.373 430.522 Current tax
Tahun lalu dari
hasil pemeriksaan pajak 1.770 - Prior year tax examination
Pajak tangguhan 88.940 (14.750) Deferred tax
Total 462.083 415.772 Total
c. Pajak Penghasilan Beban Kini c. Current Income Tax Expense
2024 2023
Laba sebelum taksiran Income before estimated
pajak penghasilan sesuai income tax in accordance with
dengan laporan laba rugi statement of profit or
dan penghasilan loss and other
komprehensif lain 2.039.633 1.825.175 comprehensive income
Beda Waktu Temporary differences
Koreksi cadangan kerugian
penurunan nilai atas kredit Adjustment of allowance
yang diberikan (358.833) 5.502 for impairment losses on loans
Penyusutan aset tetap 6.263 9.575 Depreciation of fixed assets
Penyusutan aset hak guna Depreciation of rights of use assets
dan beban bunga and interest expense
liabilitas sewa 5.027 24.837 of lease liabilities
Biaya imbalan pasti Post-employment
pasca kerja dan benefits and other long-term
jangka panjang lainnya (58.656) 26.214 employment benefits expense
Amortisasi aset tidak berwujud 2.434 (690) Amortization of intangible assets
Penyisihan kerugian penurunan
nilai aset keuangan selain kredit Allowance for impairment losses
yang diberikan 96 (46) of financial assets other than loans
Penyisihan kerugian penurunan Allowance for impairment losses
nilai aset lain-lain (606) 1.654 on other assets
(404.275) 67.046
Beda Tetap Permanent differences
Biaya pengembangan usaha 36.439 27.986 Business development expenses
Biaya askes 177 13.499 Health insurance expenses
Biaya program sales 1.726 9.268 Program sales expenses
Biaya tunjangan PPh Pasal 21 4.902 4.845 Article 21 expenses
Biaya relokasi 1.311 1.625 Relocation expenses
Biaya kegiatan olahraga dan
kesenian 1.173 1.402 Sport activities and art expenses
Biaya sumbangan 2.981 3.014 Donation expenses
Biaya risiko operasional 1.117 441 Operational risk expenses
Biaya lain-lain 2.874 2.617 Other expenses
52.700 64.697
Taksiran laba kena pajak 1.688.058 1.956.918 Estimated taxable income
75
Page 831
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Pajak Penghasilan Beban Kini (lanjutan) c. Current Income Tax Expense (continued)
2024 2023
Taksiran pajak Estimated corporate
penghasilan badan 371.373 430.522 income tax
Dikurangi: Less:
Kredit Pajak - PPh Pasal 25 367.317 416.621 Tax credit - Income tax art 25
Taksiran utang pajak Estimated income tax
penghasilan 4.056 13.901 payables
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax
dikali tarif pajak yang berlaku dengan beban expense multiplied by using the applicable tax
pajak adalah sebagai berikut: rate and tax expense are as follows:
2024 2023
Laba sebelum beban Income before
pajak penghasilan 2.039.633 1.825.175 income tax expense
Tarif pajak 22% 22% Tax rate
448.719 401.539
Pengaruh pajak atas Tax effects on
perbedaan permanen 11.594 14.233 permanent difference
Pajak tahun sebelumnya 1.770 - Tax for prior year
Total beban pajak 462.083 415.772 Total tax expense
Perhitungan pajak penghasilan badan untuk The above calculation of corporate income tax
tahun yang berakhir pada 31 Desember 2024 for the year ended December 31, 2024 will be
tersebut di atas akan menjadi dasar dalam used as basis for filling the Annual Tax Return
pengisian Surat Pemberitahuan Tahunan (“SPT”) of Corporate Income Tax.
(“SPT”) Pajak Penghasilan Badan.
Perhitungan pajak penghasilan badan untuk The calculation of corporate income tax for the
tahun yang berakhir pada 31 Desember 2023 year ended December 31, 2023 is same as the
sama dengan Surat Pemberitahuan Tahunan Annual Tax Return filed by the Bank to the Tax
yang disampaikan Bank ke Kantor Pelayanan Office.
Pajak.
Berdasarkan Undang-undang No. 7 Tahun 2021 Based on Law No. 7 Year 2021 dated
tanggal 29 Oktober 2021 tentang Harmonisasi October 29, 2021 on Harmonization of Taxation
Peraturan Perpajakan, antara lain mengatur Regulation, among others regulates that
bahwa tarif pajak yang dikenakan atas income tax rate on Corporate taxpayer and
penghasilan kena pajak bagi Wajib Pajak badan Permanent Establishment’s taxable income is
dalam negeri dan bentuk usaha tetap adalah 22% which effective since fiscal year 2022.
sebesar 22% yang berlaku sejak tahun pajak
2022.
76
Page 832
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak Tangguhan d. Deferred Tax
Rincian aset/(liabilitas) pajak tangguhan pada The details of deferred tax assets/(liabilities) as
tanggal 31 Desember 2024 dan 2023 adalah of December 31, 2024 and 2023 are as follows:
sebagai berikut:
31 Desember 2024/December 31, 2024
Dikreditkan/
(dibebankan)
Dikreditkan/ ke penghasilan
(dibebankan) komprehensif
ke laporan lainnya/
laba rugi/ Credited/
Credited/ (charged) to
Saldo awal/ (charged) to other Saldo akhir/
Beginning statement of comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan kerja 111.374 (12.904) (3.739) 94.731 Employee benefits liabilities
Penyisihan kerugian penurunan Allowance for impairment losses
nilai kredit yang diberikan 126.291 (78.943) - 47.348 on loans
Penyisihan kerugian penurunan Allowance for impairment losses
nilai aset keuangan lainnya 17.734 (112) - 17.622 on other financial assets
Aset tetap 7.321 1.378 - 8.699 Fixed assets
Aset hak guna (5.858) (2.643) - (8.501) Right-of-use assets
Liabilitas sewa 16.217 3.749 - 19.966 Lease liabilities
Cadangan kerugian penurunan
nilai 1.296 - - 1.296 Allowance for impairment losses
274.375 (89.475) (3.739) 181.161
Liabilitas pajak tangguhan Deferred tax liabilities
(Keuntungan)/Kerugian
neto yang belum
direalisasi dari kenaikan/
penurunan nilai wajar Net unrealized loss/(gain) from
efek-efek yang diklasifikasikan increase/decrease in fair value
sebagai nilai wajar melalui of securities classified as fair value
penghasilan komprehensif lain (262) - 22.160 21.898 through other comprehensive income
Amortisasi aset tidak berwujud (1.482) 535 - (947) Amortization of intangible assets
(1.744) 535 22.160 20.951
Total 272.631 (88.940) 18.421 202.112 Total
31 Desember 2023/December 31, 2023
Dikreditkan/
(dibebankan)
Dikreditkan/ ke penghasilan
(dibebankan) komprehensif
ke laporan lainnya/
laba rugi/ Credited/
Credited/ (charged) to
Saldo awal/ (charged) to other Saldo akhir/
Beginning statement of comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred Tax Assets
Liabilitas imbalan kerja 104.499 5.766 1.109 111.374 Employee benefits liabilities
Penyisihan kerugian penurunan Allowance for impairment losses
nilai kredit yang diberikan 125.080 1.211 - 126.291 on loans
Penyisihan kerugian penurunan Allowance for impairment losses
nilai aset keuangan lainnya 17.380 354 - 17.734 on other financial assets
Aset tetap 5.214 2.107 - 7.321 Fixed assets
Aset hak guna (3.144) (2.714) - (5.858) Right-of-use assets
Liabilitas sewa 8.039 8.178 - 16.217 Lease liabilities
Cadangan kerugian penurunan
nilai 1.296 - - 1.296 Allowance for impairment losses
258.364 14.902 1.109 274.375
Liabilitas pajak tangguhan Deferred tax liabilities
(Keuntungan)/Kerugian
neto yang belum
direalisasi dari kenaikan/
penurunan nilai wajar Net unrealized loss/(gain) from
efek-efek yang diklasifikasikan increase/decrease in fair value
sebagai nilai wajar melalui of securities classified as fair value
penghasilan komprehensif lain 13.377 - (13.639) (262) through other comprehensive income
Amortisasi aset tidak berwujud (1.330) (152) - (1.482) Amortization of intangible assets
12.047 (152) (13.639) (1.744)
Total 270.411 14.750 (12.530) 272.631 Total
77
Page 833
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
d. Pajak Tangguhan (lanjutan) d. Deferred Tax (continued)
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using
menggunakan tarif pajak yang berlaku atau applicable tax rate or substantially enacted tax
secara substansial telah berlaku pada tanggal rate at statement of financial position date.
laporan posisi keuangan.
e. Peraturan Menteri Keuangan e. Minister of Finance Regulation
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan Indonesia issued Minister of Finance
(PMK) No. 74 pada tanggal 10 Oktober 2024. Regulation (PMK) No. 74 on October 10, 2024.
Berdasarkan peraturan tersebut, Bank harus Based on this regulation, the Bank must
menghitung cadangan piutang tak tertagih calculate reserves for bad debts in accordance
sesuai dengan batasan tertentu yang diatur di with certain limits regulated in PMK 74 starting
dalam PMK 74 mulai tanggal 1 Januari 2024. January 1, 2024. On January 1, 2024, there is
Pada tanggal 1 Januari 2024, terdapat selisih an excess value of reserves per fiscal
lebih nilai cadangan per fiskal sebesar amounting to Rp221,198. In accordance with
Rp221.198. Sesuai dengan ketentuan di dalam the provisions in PMK 74, the Bank decided to
PMK 74, Bank memutuskan untuk charge the excess in the 2024 and 2025
membebankan selisih lebih tersebut di dalam income tax calculation.
perhitungan pajak penghasilan tahun 2024 dan
2025.
f. Administrasi f. Administration
Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia,
Bank menyampaikan Surat Pemberitahuan Bank submits the Annual Corporate Income
Pajak Tahunan ke kantor pajak atas dasar self- Tax Returns to the tax office on the basis of self
assessment. Kantor pajak berhak memeriksa assessment. The Directorate General of
atau mengoreksi pajak dalam jangka waktu 5 Taxation may assess or amend taxes within
(lima) tahun setelah tanggal pajak terutang. 5 (five) years from time when the tax becomes
due.
Surat Permintaan Penjelasan atas Data Request Letter of Explanation on Data and/or
dan/atau Keterangan (SP2DK) tahun pajak 2020 Information (SP2DK) fiscal year 2020 and 2021
dan 2021
Bank telah menerima SP2DK tahun pajak 2020 Bank has received SP2DK on fiscal year 2020
dan 2021 masing-masing di bulan Desember and 2021 in December 2023 and November
2023 dan November 2024. Atas hasil SP2DK 2024, respectively. Bank has agreed on the
tersebut, Bank setuju untuk membayar result of the SP2DK to pay the underpayment
kekurangan pajak penghasilan pasal 29 dengan of income tax art 29 totaling Rp1,770 and
total Rp1.770 dan dibebankan sebagai beban charged as current income tax - prior year
pajak penghasilan - tahun lalu (Catatan 18b) di (Note 18b) in 2024.
tahun 2024.
78
Page 834
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED
2024 2023
Obligasi Berkelanjutan I Tahap I - 300.000 Continuing Bonds I Phase I
Obligasi Berkelanjutan I Tahap II 1.200.000 2.000.000 Continuing Bonds I Phase II
Dikurangi: Less:
Beban emisi yang belum diamortisasi: Unamortized issuance costs:
Saldo awal 2.435 4.605 Beginning balance
Amortisasi (1.528) (2.170) Amortization
907 2.435
Total 1.199.093 2.297.565 Total
Surat berharga yang diterbitkan sesuai dengan jatuh Securities issued based on maturity profile:
temponya:
2024 2023
Tahun Year
2024 - 1.100.000 2024
2026 1.200.000 1.200.000 2026
Total 1.200.000 2.300.000 Total
Obligasi Berkelanjutan I Continuing Bonds I
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase I
I Tahun 2019 Year 2019
Pada tanggal 18 November 2019, Bank telah On November 18, 2019, the Bank issued Bank
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Mandiri Taspen Continuing Bonds I Phase I Year
Taspen Tahap I Tahun 2019 (“Obligasi Berkelanjutan 2019 (“Continuing Bonds I Phase I Year 2019”) with
I Tahap I Tahun 2019”) dengan nominal Rp1.000.000 a nominal value of Rp1,000,000 which consist of 2
yang terdiri atas 2 (dua) seri: (two) series:
Suku bunga tetap per tahun/ Tanggal jatuh tempo/
Obligasi/Bonds Nilai nominal/Nominal value Fixed interest rate per annum Maturity date
Seri A/Series A 700.000 7,90% 26 Nov 2022/Nov 26, 2022
Seri B/Series B 300.000 8,20% 26 Nov 2024/Nov 26, 2024
Bunga Obligasi Berkelanjutan I Tahap I Tahun 2019 The interest of Continuing Bonds I Phase I Year
dibayarkan setiap triwulan, dengan pembayaran 2019 is paid quarterly, with the first payment on
bunga pertama dilakukan pada tanggal February 26, 2020, while the last payment of
26 Februari 2020, sedangkan pembayaran bunga interest and also the maturity and payment date of
obligasi terakhir sekaligus jatuh tempo obligasi the bonds’ principal is on November 26, 2022 for
adalah pada tanggal 26 November 2022 untuk Seri A series A and November 26, 2024 for series B. The
dan 26 November 2024 untuk Seri B yang juga trustee for Continuing Bonds I Phase I Year 2019 is
merupakan tanggal pelunasan pokok dari PT Bank Permata Tbk.
masing-masing seri obligasi. Wali amanat dari
penerbitan Obligasi Berkelanjutan I Tahap I Tahun
2019 adalah PT Bank Permata Tbk.
79
Page 835
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan I (lanjutan) Continuing Bonds I (continued)
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase I
I Tahun 2019 (lanjutan) Year 2019 (continued)
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to
sebelum dilunasinya jumlah terhutang, Bank the repayment of the bonds, the Bank is under
berkewajiban untuk: (i) memelihara pada setiap saat obligation to: (i) maintain at all times the Bank’s
keadaan keuangan berada dalam kondisi sehat financial level in good condition as regulated by
sesuai ketentuan OJK; (ii) mempertahankan tingkat OJK; (ii) maintain the Bank’s health level at a
kesehatan Bank minimal berada dalam peringkat minimum in the composite level 3 (three) which is
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai “Fair”, according to internal assessment based upon
penilaian internal berdasarkan ketentuan Bank Bank Indonesia’s regulation; (iii) obtain and comply
Indonesia; (iii) memperoleh, mematuhi segala with permits and approvals (from the Government
ketentuan dan melakukan hal-hal yang diperlukan and other parties) and ensure that the Bank conform
untuk menjaga tetap berlakunya segala ijin dan with Indonesia’s rules and regulations.
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
Bank tanpa persetujuan tertulis wali amanat tidak The Bank, without a written consent from the trustee
akan melakukan hal-hal sebagai berikut: will not: (i) reduce the Bank’s issued and fully paid
(i) mengurangi modal ditempatkan dan disetor up capital except such a reduction is conducted
kecuali karena adanya ketentuan Pemerintah atau based on regulations from the Government of
Bank Indonesia; (ii) mengadakan perubahan bidang Indonesia or Bank Indonesia; (ii) undergo a change
usaha; (iii) mengadakan penggabungan, konsolidasi, in its main business; (iii) undergo merger,
akuisisi dengan entitas lain yang menyebabkan consolidation, or acquisitions which led to the
bubarnya Bank. dissolution of the Bank.
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed with specific
jaminan khusus. guarantee.
Bank telah melunasi Obligasi Berkelanjutan I Bank The Bank has fully paid Bank Mandiri Taspen
Mandiri Taspen Tahap I Tahun 2019 Seri A dan Seri Continuing Bonds I Phase I Year 2019 Series A and
B masing-masing pada tanggal 26 November 2022 Series B on November 26, 2022 and November 26,
dan 26 November 2024. 2024, respectively.
Pada tanggal 31 Desember 2023, peringkat Obligasi As of December 31, 2023, based on Fitch Rating’s,
Berkelanjutan I Tahap I Tahun 2019 menurut Fitch rating for Continuing Bonds I Phase I Year 2019 is
Rating adalah AA (idn) (double A). AA (idn) (double A).
Pada tanggal 31 Desember 2023, Bank telah As of December 31, 2023, the Bank has fulfilled the
memenuhi persyaratan dan ketentuan yang requirements stipulated in the agreement of all
ditetapkan dalam perjanjian surat berharga yang securities issued.
diterbitkan.
80
Page 836
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan I (lanjutan) Continuing Bonds I (continued)
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase II
II Tahun 2021 Year 2021
Pada tanggal 29 April 2021, Bank menerbitkan On April 29, 2021, the Bank issued Bank Mandiri
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Taspen Continuing Bonds I Phase II Year 2021
II Tahun 2021 (“Obligasi Berkelanjutan I Tahap II (“Continuing Bonds I Phase II Year 2021”) with a
Tahun 2021”) dengan nominal Rp2.000.000 yang nominal value of Rp2,000,000 which consist of 2
terdiri atas 2 (dua) seri: (two) series:
Obligasi/ Nilai nominal/ Suku bunga tetap per tahun/ Tanggal jatuh tempo/
Bonds Nominal value Fixed interest rate per annum Maturity date
Seri A/Series A 800.000 6.50% 28 April 2024/April 28, 2024
Seri B/Series B 1.200.000 7.25% 28 April 2026/April 28, 2026
Bunga Obligasi Berkelanjutan I Tahap II Tahun 2021 The interest of Continuing Bonds I Phase II Year
dibayarkan setiap triwulan, dengan pembayaran 2021 is paid quarterly, with the first payment on
bunga pertama dilakukan pada tanggal 28 Juli 2021, July 28, 2021, while the last payment of interest and
sedangkan pembayaran bunga obligasi terakhir also the maturity and payment date of the bonds’
sekaligus jatuh tempo obligasi adalah pada tanggal principal is on April 28, 2024 for series A and
28 April 2024 untuk Seri A dan 28 April 2026 untuk April 28, 2026 for series B. The trustee for
Seri B yang juga merupakan tanggal pelunasan Continuing Bonds I Phase II Year 2021 is PT Bank
pokok dari masing-masing seri obligasi. Wali amanat Permata Tbk.
dari penerbitan Obligasi Berkelanjutan I Tahap II
Tahun 2021 adalah PT Bank Permata Tbk.
Selama berlakunya jangka waktu Obligasi dan During the validity period of the Bonds and prior to
sebelum dilunasinya jumlah terhutang, Bank the repayment of the bonds, the Bank is under
berkewajiban untuk: (i) memelihara pada setiap saat obligation to: (i) maintain at all times the Bank’s
keadaan keuangan berada dalam kondisi sehat financial level in good condition as regulated by
sesuai ketentuan OJK; (ii) mempertahankan tingkat OJK; (ii) maintain the Bank’s health level at a
kesehatan Bank minimal berada dalam peringkat minimum in the composite level 3 (three) which is
komposit 3 (tiga) yang tergolong “Cukup Baik”, “Fair”, according to internal assessment based upon
sesuai penilaian internal berdasarkan ketentuan Bank Indonesia’s regulation; (iii) obtain and comply
Bank Indonesia; (iii) memperoleh, mematuhi segala with permits and approvals (from the Government
ketentuan dan melakukan hal-hal yang diperlukan and other parties) and ensure that the Bank
untuk menjaga tetap berlakunya segala ijin dan conforms with Indonesia’s rules and regulations.
persetujuan (baik dari pemerintah ataupun lainnya)
dan melakukan hal-hal yang diwajibkan peraturan
perundang-undangan Republik Indonesia.
Bank tanpa persetujuan tertulis wali amanat tidak The Bank, without a written consent from the trustee
akan melakukan hal-hal sebagai berikut: will not: (i) reduce the Bank’s issued and fully paid
(i) mengurangi modal ditempatkan dan disetor up capital except such a reduction is conducted
kecuali karena adanya ketentuan Pemerintah atau based on regulations from the Government of
Bank Indonesia; (ii) mengadakan perubahan bidang Indonesia or Bank Indonesia; (ii) undergo a change
usaha; (iii) mengadakan penggabungan, konsolidasi, in its main business; (iii) undergo merger,
akuisisi dengan entitas lain yang menyebabkan consolidation, or acquisitions which led to the
bubarnya Bank. dissolution of the Bank.
81
Page 837
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SURAT BERHARGA YANG DITERBITKAN 19. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan I (lanjutan) Continuing Bonds I (continued)
Obligasi Berkelanjutan I Bank Mandiri Taspen Tahap Bank Mandiri Taspen Continuing Bonds I Phase II
II Tahun 2021 (lanjutan) Year 2021 (continued)
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed with specific
jaminan khusus. guarantee.
Bank telah melunasi Obligasi Berkelanjutan I Bank The Bank has fully paid Bank Mandiri Taspen
Mandiri Taspen Tahap II Tahun 2021 Seri A pada Continuing Bonds I Phase II Year 2021 Series A on
tanggal 28 April 2024. April 28, 2024.
Pada tanggal 31 Desember 2024 dan 2023, peringkat As of December 31, 2024 and 2023, based on Fitch
Obligasi Berkelanjutan I Tahap II Tahun 2021 Rating’s, rating for Continuing Bonds I Phase II Year
menurut Fitch Rating adalah AA (idn) (double A). 2021 is AA (idn) (double A).
Informasi mengenai surat berharga yang diterbitkan Information concerning securities issued owned by
dimiliki oleh pihak berelasi disajikan pada Catatan 36. related parties are presented in Note 36.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the
ditetapkan dalam perjanjian surat berharga yang agreement of all securities issued.
diterbitkan.
20. PINJAMAN YANG DITERIMA 20. BORROWINGS
2024 2023
Pihak berelasi (Catatan 36) Related parties (Note 36)
PT Bank Mandiri (Persero) Tbk 1.500.000 1.000.000 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 1.000.000 - (Persero)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 500.000 500.000 (Persero) Tbk
3.000.000 1.500.000
Pihak ketiga Third parties
PT Bank Central Asia Tbk 1.000.000 1.000.000 PT Bank Central Asia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 1.000.000 1.000.000 Jawa Barat dan Banten Tbk
PT Bank DKI 500.000 500.000 PT Bank DKI
PT Bank Maybank Indonesia Tbk 250.000 250.000 PT Bank Maybank Indonesia Tbk
2.750.000 2.750.000
Total 5.750.000 4.250.000 Total
82
Page 838
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Mandiri (Persero) Tbk (Bank Mandiri) PT Bank Mandiri (Persero) Tbk (Bank Mandiri)
Pada tanggal 29 Desember 2021, Bank memperoleh On December 29, 2021, Bank obtained loan facility
fasilitas kredit dari Bank Mandiri, berupa fasilitas from Bank Mandiri in the form of Term Loan
Term Loan (committed) - non revolving dengan (committed) - non revolving with a maximum credit
jumlah maksimum sebesar Rp500.000. limit of Rp500,000.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to
hingga 23 Desember 2023 dengan suku bunga December 23, 2023 which bears interest at JIBOR 3
JIBOR 3 bulan + 150bps. month + 150bps.
Pada tanggal 26 September 2023, jangka waktu On September 26, 2023, the Term Loan (committed)
fasilitas ini diperpanjang hingga 25 September 2025 - non revolving was extended up to September 25,
dengan suku bunga JIBOR 3 bulan + 65bps. 2025 which bears interest at JIBOR 3 months +
65bps.
Pada tanggal 26 Mei 2023, Bank memperoleh On May 26, 2023, the Bank get an additional limit of
tambahan limit fasilitas Term Loan (committed) - non the Term Loan (committed) - non revolving
revolving sebesar Rp500.000. amounted to Rp500,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to May 25,
hingga 25 Mei 2025 dengan suku bunga masing- 2025 which bears interest at 7.51% per annum for
masing 7,51% per tahun untuk 12 bulan pertama dan the first 12 months and JIBOR 3 month + 65bps for
JIBOR 3 bulan + 65bps untuk 12 bulan kedua. the second 12 months, respectively.
Pada tanggal 28 Maret 2024, Bank memperoleh On March 28, 2024, the Bank get an additional limit
tambahan limit fasilitas Term Loan (committed) - non of the Term Loan (committed) - non revolving
revolving sebesar Rp500.000. amounted to Rp500,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
hingga dengan suku bunga JIBOR 3 bulan + 65bps. interest at JIBOR 3 month + 65bp.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no asset
terdapat aset bank yang dijaminkan atas pinjaman pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
Pada tanggal 4 Mei 2024, Bank menandatangani On May 4, 2024, Bank signed a credit agreement
perjanjian kredit dimana PT Sarana Multigriya where PT Sarana Multigriya Finansial (Persero)
Finansial (Persero) (“SMF”) menyediakan fasilitas (“SMF”) provided a Refinancing facility with a total
Refinancing dengan total fasilitas sebesar facility of Rp1,000,000 which is non-revolving and
Rp1.000.000 yang bersifat non-revolving dan subject to a fixed interest rate of 6.90%. This facility
dikenakan tingkat suku bunga tetap sebesar 6,90%. has a term of 12 months.
Fasilitas ini memiliki jangka waktu 12 bulan.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
83
Page 839
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
(lanjutan) (continued)
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Tabungan Negara (Persero) Tbk (BTN) PT Bank Tabungan Negara (Persero) Tbk (BTN)
Pada tanggal 16 Juni 2021, Bank memperoleh On June 16, 2021, Bank obtained loan facility from
fasilitas kredit dari BTN, berupa fasilitas Term Loan BTN in the form of Term Loan (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 12 bulan This facility has a term of 12 months which bears
dengan suku bunga 5,3% per tahun. interest at 5.3% per annum.
Pada tanggal 19 Mei 2022, jangka waktu fasilitas ini On May 19, 2022, this facility has been extended up
telah diperpanjang hingga 29 Juni 2025. to June 29, 2025.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
Term Loan 1 Term Loan 1
Pada bulan Januari 2020, Bank memperoleh fasilitas On January 2020, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 1 BCA in the form of Term Loan 1 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times, the
sampai dengan tanggal 20 Januari 2025 dengan latest term is up to January 20, 2025 which bears
suku bunga JIBOR 3 bulan + 125bps. interest at JIBOR 3 month + 125bps.
84
Page 840
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank Central Asia Tbk (BCA) (lanjutan) PT Bank Central Asia Tbk (BCA) (continued)
Term Loan 3 Term Loan 3
Pada bulan Maret 2021, Bank memperoleh fasilitas On March 2021, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 3 BCA in the form of Term Loan 3 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times, the
sampai dengan tanggal 31 Maret 2025 dengan suku latest term is up to March 31, 2025 which bears
bunga JIBOR 3 bulan + 125bps. interest at JIBOR 3 month + 125bps.
Term Loan 4 Term Loan 4
Pada bulan Maret 2022, Bank memperoleh fasilitas On March 2022, Bank obtained loan facility from
kredit dari BCA, berupa fasilitas Term Loan 4 BCA in the form of Term Loan 4 (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Seluruh fasilitas tersebut digunakan untuk All the facilities were used to Bank’s working capital.
membiayai modal kerja Bank.
Fasilitas ini memiliki jangka waktu selama 36 bulan This facility has a term of 36 months up to
hingga 31 Maret 2025 dengan suku bunga 5,25% per March 31, 2025 which bears interest at 5.25% per
tahun. annum.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman. of borrowing.
PT Bank Pembangunan Daerah Jawa Barat dan PT Bank Pembangunan Daerah Jawa Barat dan
Banten Tbk (BJB) Banten Tbk (BJB)
Pada tanggal 23 September 2020, Bank memperoleh On September 23, 2020, Bank obtained loan facility
fasilitas kredit dari Bank BJB, berupa fasilitas Term from Bank BJB in the form of Term Loan (committed)
Loan (committed) - non revolving dengan jumlah - non revolving with a maximum credit limit of
maksimum sebesar Rp500.000. Rp500,000.
Fasilitas ini telah beberapa kali diperpanjang, terakhir This facility has been extended for a few times. the
sampai dengan tanggal 23 Maret 2025 dan latest term up is to March 23, 2025 and additional
penambahan limit fasilitas menjadi Rp1.000.000 limit of facility up to Rp1,000,000 which bears
dengan suku bunga JIBOR 3 bulan + 130bps. interest at JIBOR 3 months + 130bps.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset yang dijaminkan atas pinjaman yang asset pledged as collateral.
diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
85
Page 841
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. PINJAMAN YANG DITERIMA (lanjutan) 20. BORROWINGS (continued)
PT Bank DKI PT Bank DKI
Pada tanggal 15 Juni 2022, Bank memperoleh On June 15, 2022, Bank obtained loan facility from
fasilitas kredit dari Bank DKI, berupa fasilitas Term Bank DKI in the form of Term Loan (committed) - non
Loan (committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp500,000.
maksimum sebesar Rp500.000.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
dengan suku bunga JIBOR 3 bulan + margin sebesar interest at JIBOR 3 month + 0.95% of margin per
0,95% per tahun. annum.
Pada tanggal 13 Desember 2023, jangka waktu On December 13, 2023, this facility has been
fasilitas ini telah diperpanjang hingga 13 Desember extended up to December 13, 2026.
2026.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the agreement
ditetapkan dalam perjanjian pinjaman yang diterima. of all borrowings.
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
Pada tanggal 2 Juni 2022, Bank memperoleh fasilitas On June 2, 2022, Bank obtained loan facility from
kredit dari Bank Maybank, berupa fasilitas Term Loan Bank Maybank in the form of Term Loan (committed)
(committed) - non revolving dengan jumlah - non revolving with a maximum credit limit of
maksimum sebesar Rp250.000. Rp250,000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months which bears
dengan suku bunga JIBOR 3 bulan + 100bps. interest at JIBOR 3 month + 100bps. The facilities
Fasilitas tersebut digunakan untuk membiayai modal were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Mei 2024, fasilitas ini telah dilunasi On May 31, 2024, this facility has been been repaid
oleh Bank. by the Bank.
Pada bulan Juni 2024, Bank memperoleh fasilitas On June 2024, Bank obtained loan facility from Bank
kredit dari Bank Maybank, berupa fasilitas Term Loan Maybank in the form of Term Loan (committed) - non
(committed) - non revolving dengan jumlah revolving with a maximum credit limit of Rp250,000.
maksimum sebesar Rp250.000.
Fasilitas ini memiliki jangka waktu selama 24 bulan This facility has a term of 24 months up to
hingga Juni 2026 dengan suku bunga 7,2% per June 2026 which bears interest at 7.2% per annum.
tahun.
Fasilitas tersebut digunakan untuk membiayai modal The facilities were used to Bank’s working capital.
kerja Bank.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there is no
terdapat aset bank yang dijaminkan atas pinjaman asset pledged as collateral.
yang diterima.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi persyaratan dan ketentuan yang fulfilled the requirements stipulated in the
ditetapkan dalam perjanjian pinjaman yang diterima. agreement of all borrowings.
86
Page 842
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. EFEK-EFEK YANG DIJUAL DENGAN JANJI 21. SECURITIES SOLD UNDER REPURCHASE
DIBELI KEMBALI AGREEMENTS
31 Desember 2024/December 31, 2024
Beban
bunga
Nilai pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchase Unamortized Nilai tercatat/
Counterparty Type of securities amount Starting date Due date amount Interest Carrying value
Pihak berelasi /Related party - Rupiah (Catatan 36)/(Note 36)
Obligasi Pemerintah 15 Nov/ 14 Jan/
PT Bank Mandiri FR 0052/Government Nov 15, Jan 14,
(Persero) Tbk Bonds FR 0052 200.000 2024 2025 225.076 - 225.076
Tingkat suku bunga per tahun pada tanggal As of December 31, 2024, the interest rate per
31 Desember 2024 adalah sebesar 6,73%. annum is 6.73%.
22. BEBAN YANG MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES
2024 2023
Liabilitas sewa 182.866 204.081 Lease liabilities
Bunga yang masih harus dibayar 132.944 131.997 Accrued interest payable
Cadangan kerugian operasional - 3.768 Provision for operational losses
Total 315.810 339.846 Total
Bunga yang masih harus dibayar terdiri dari: Accrued interest payable consists of:
2024 2023
Deposito berjangka 95.960 94.710 Time deposits
Surat berharga diterbitkan 22.146 26.262 Securities issued
Pinjaman yang diterima 14.332 9.100 Borrowings
Interbank call money 502 1.921 Interbank call money
Lain-lain 4 4 Others
Total 132.944 131.997 Total
Pengungkapan liabilitas sewa pada tanggal Lease liabilities disclosed as of December 31, 2024
31 Desember 2024 sebagai berikut: are as follows:
Saldo awal Beban bunga Liabilitas sewa Saldo akhir
1 Januari 2024/ Penambahan Modifikasi atas liabilitas yang telah 31 Desember 2024/
Beginning liabilitas sewa/ liabilitas sewa/ sewa/Interest dibayarkan/ Ending
balance Addition of Modification of expense on Lease liabilities balance
Kategori aset pendasar January 1, 2024 lease liabilities lease liabilities lease liabilities paid December 31, 2024 Category of underlying asset
Bangunan 175.223 3.048 (1.598) 15.280 (29.276) 162.677 Building
Kendaraan 28.858 8.757 (12) 1.760 (19.174) 20.189 Vehicles
204.081 11.805 (1.610) 17.040 (48.450) 182.866
Pengungkapan liabilitas sewa pada tanggal Lease liabilities disclosed as of December 31, 2023
31 Desember 2023 sebagai berikut: are as follows:
Saldo awal Beban bunga Liabilitas sewa Saldo akhir
1 Januari 2023/ Penambahan Modifikasi atas liabilitas yang telah 31 Desember 2023/
Beginning liabilitas sewa/ liabilitas sewa/ sewa/Interest dibayarkan/ Ending
balance Addition of Modification of expense on Lease liabilities balance
Kategori aset pendasar January 1, 2023 lease liabilities lease liabilities lease liabilities paid December 31, 2023 Category of underlying asset
Bangunan 183.515 1.736 - 16.196 (26.224) 175.223 Building
Kendaraan 31.645 13.500 - 1.757 (18.044) 28.858 Vehicles
215.160 15.236 - 17.953 (44.268) 204.081
87
Page 843
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. BEBAN YANG MASIH HARUS DIBAYAR (lanjutan) 22. ACCRUED EXPENSES (continued)
Analisis jatuh tempo liabilitas lain-lain terkait sewa. Maturity analysis of other liabilities related with
leases.
2024 2023
1 tahun 28.684 17.211 1 year
2 tahun 27.486 27.831 2 years
> 3 tahun 126.696 159.039 > 3 years
Total 182.866 204.081 Total
23. LIABILITAS LAIN-LAIN 23. OTHER LIABILITIES
2024 2023
Utang kepada pihak ketiga 52.663 66.311 Payable to third parties
Penerimaan klaim asuransi Receipt of insurance claims
yang belum dialokasikan 27.462 41.773 that have not been allocated
Utang jasa profesional 14.919 10.465 Payable for professional services
Titipan penyelesaian transaksi 13.689 27.457 Settlement of transactions
Utang jasa flagging 6.133 6.317 Payable for flagging services
Lain-lain 1.519 1.452 Others
Total 116.385 153.775 Total
24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFITS LIABILITIES
Liabilitas imbalan kerja terdiri dari: Employee benefits liabilities consist of:
2024 2023
Liabilitas kerja jangka pendek: 263.483 315.736 Short-term benefit
Imbalan pasca kerja: Post-employment benefit
Liabilitas program imbalan pasti 63.967 71.453 Defined benefit plan liabilities
Liabilitas jangka panjang lainnya 16.366 14.138 Other long-term benefit liabilities
80.333 85.591
Total 343.816 401.327 Total
Liabilitas jangka pendek terdiri dari kinerja Short-term employee benefits liabilities consist of
keuangan bank dan tunjangan hari raya (THR). the bank’s financial performance and holiday
entitlements (THR).
Bank menyelenggarakan program pensiun manfaat The Bank organized defined benefit pension plans
pasti bagi para karyawannya. Berdasarkan program for the employees. Under this program, employees
ini, para karyawan berhak atas manfaat pensiun are entitled to a pension benefit based on the last
berdasarkan gaji dasar terakhir atau gaji bersih yang basic salary or net salary received and the
diterima dan masa kerja karyawan. Program employment period. The pension plan is managed
pensiun ini dikelola oleh PT Asuransi Jiwa IFG (“IFG by PT Asuransi Jiwa IFG (“IFG Life”), a state-
Life”), perusahaan asuransi jiwa milik negara, di owned life insurance company, under an annuity
bawah suatu kontrak asuransi anuitas. Kontribusi insurance contract. Contributions are fully borne by
ditanggung sepenuhnya oleh Bank. Tidak ada the Bank. No additional contributions are paid to
kontribusi tambahan yang dibayarkan untuk IFG Life IFG Life for the year ended December 31, 2024
untuk tahun yang berakhir pada tanggal and 2023.
31 Desember 2024 dan 2023.
88
Page 844
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
Bank juga menyelenggarakan program pensiun The Bank also organized a defined contribution
iuran pasti yang dikelola oleh DPLK pension plan which is managed by DPLK
PT AXA Mandiri Financial Services (DPLK Mandiri). PT AXA Mandiri Financial Services (DPLK
Kontribusi Bank ke DPLK Mandiri adalah RpNihil Mandiri). The Bank's contributions to DPLK Mandiri
masing-masing untuk tahun yang berakhir pada amounted to RpNil for the year ended December
tanggal 31 Desember 2024 dan 2023. 31, 2024 and 2023, respectively.
Liabilitas imbalan kerja pada tanggal 31 Desember The employee benefits liabilities as of December
2024 dan 2023, dicatat berdasarkan perhitungan 31, 2024 and 2023, are recorded based on the
aktuaria yang dilakukan oleh Kantor Konsultan actuarial calculations performed by Kantor
Aktuaria Nandi dan Sutama, aktuaris independen Konsultan Aktuaria Nandi dan Sutama, an
dengan nomor laporan masing-masing independent actuary with report numbers of
13/LV/NSR/I/2025 tertanggal 10 Januari 2025 dan 13/LV/NSR/I/2025 dated January 10, 2025 and
314/LV/NSR/I/2023 tertanggal 19 Januari 2024. 314/LV/NSR/I/2023 dated January 19, 2024,
respectively.
2024 2023
Usia Pensiun Normal 57 tahun/years 57 tahun/years Normal Retirement Age
Tingkat Diskonto 7,13% 6,95% Discount Rate
Tingkat Pengembalian Aset Program 7,13% 6,95% Rate of Return Plan Assets
Tingkat Kenaikan Gaji 7,53% 10,00% Salary Increment Rate
Tingkat Mortalita TMI IV 2019 TMI IV 2019 Mortality Rate
Tingkat Cacat 5% dari TMI IV 2019/ 5% dari TMI IV 2019/ Disability Rate
5% from TMI IV 2019 5% from TMI IV 2019
Tingkat Pengunduran Diri: Resignation Rate:
Usia kurang dari 30 tahun 6% per tahun/year 6% per tahun/year Below 30 years old
Usia 30 - 39 tahun 5% per tahun/year 5% per tahun/year 30 - 39 years old
Usia 40 - 44 tahun 3% per tahun/year 3% per tahun/year 40 - 44 years old
Usia 45 - 49 tahun 2% per tahun/year 2% per tahun/year 45 - 49 years old
Usia 50 - 54 tahun 1% per tahun/year 1% per tahun/year 50 - 54 years old
Usia 54 tahun ke atas 0% 0% Above 54 years old
a. Liabilitas program imbalan pasti a. Defined benefit plan liabilities
Jumlah liabilitas program imbalan pasti The amount of the defined benefit plan liabilities
berdasarkan perhitungan Aktuaria Independen based on the calculation of the Independent
per tanggal 31 Desember 2024 dan 2023 Actuary as of December 31, 2024 and 2023 are
adalah sebagai berikut: as follows:
Liabilitas program imbalan pasti Defined benefit plan liabilities
2024 2023
Nilai kini liabilitas imbalan kerja 67.606 75.776 Present value of defined plan liabilities
Nilai wajar aset program (3.639) (4.323) Fair value of plan assets
Liabilitas - neto 63.967 71.453 Liabilities - net
Nilai kini liabilitas program imbalan pasti Present value of defined benefit plan
liabilities
2024 2023
Saldo awal 75.776 104.856 Beginning balance
Beban jasa kini 12.779 14.787 Current service cost
Beban bunga 5.217 7.571 Interest expense
Biaya jasa lalu (2.120) (48.823) Past service cost
Manfaat yang dibayarkan (6.067) (4.882) Benefits paid
(Keuntungan) kerugian aktuarial: Actuarial (gain) loss:
Perubahan asumsi keuangan (17.979) 2.267 Changes in financial assumptions
Saldo akhir 67.606 75.776 Ending balance
89
Page 845
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Liabilitas program imbalan pasti (lanjutan) a. Defined benefit plan liabilities (continued)
Beban (pendapatan) program imbalan pasti Defined benefit plan expenses (income)
2024 2023
Beban jasa kini 12.779 14.787 Current service cost
Beban bunga 5.217 7.571 Interest expense
Penghasilan bunga aset program (300) (484) Interest income from plan assets
Biaya jasa lalu (2.120) (48.823) Past service cost
15.576 (26.949)
Rekonsiliasi perubahan liabilitas program Reconciliation of changes in the defined
imbalan pasti selama tahun berjalan benefit plan liabilities during the year
2024 2023
Saldo awal 71.453 98.244 Beginning balance
Beban (pendapatan) imbalan kerja Employee benefits expense (income)
pada laporan laba rugi 15.576 (26.949) on the statement of profit or loss
(Pendapatan) beban imbalan kerja
pada penghasilan komprehensif Employee benefits (income) expense
lain (16.995) 5.040 on other comprehensive income
Manfaat yang dibayarkan oleh Bank (6.067) (4.882) Benefit paid by Bank
Saldo akhir 63.967 71.453 Ending balance
Mutasi nilai wajar aset program Movement of fair value of plan assets
2024 2023
Saldo awal 4.323 6.612 Beginning balance
Penghasilan bunga 300 484 Interest income
Kerugian aktuarial Actuarial loss
atas aset program (984) (2.773) on plan assets
Saldo akhir 3.639 4.323 Ending balance
Perubahan dari pengukuran kembali aset Changes in the remeasurement of plan
program yang diakui pada penghasilan assets recognized in the other
penghasilan komprehensif lain comprehensive income
2024 2023
Saldo awal (40.521) (35.481) Beginning balance
Keuntungan (kerugian) aktuarial 17.979 (2.267)
atas liabilitas Actuarial gain (loss) on liabilities
Kerugian aktuarial Actuarial loss
atas aset program (984) (2.773) on plan assets
Saldo akhir (23.526) (40.521) Ending balance
Seluruh portofolio investasi aset program pada All of the investment portfolio of plan assets as
tanggal 31 Desember 2024 dan 2023 of December 31, 2024 and 2023 are placed in
ditempatkan pada instrumen reksadana. mutual fund instruments.
90
Page 846
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
a. Liabilitas program imbalan pasti (lanjutan) a. Defined benefit plan liabilities (continued)
Analisa sensitivitas nilai kini liabilitas The sensitivity analysis of the present value
program imbalan pasti (tidak diaudit) of defined benefit plan liabilities (unaudited)
31 Desember 2024/December 31, 2024
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan 1%/ Penurunan 1%/ Kenaikan 1%/ Penurunan 1%/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini liabilitas (7.277) 8.428 7.950 (7.018) Impact on the present value of
imbalan pasca kerja post-employment benefits liabilities
Dampak pada beban jasa kini (1.149) 1.349 1.280 (1.115) Impact on current service cost
31 Desember 2023/December 31, 2023
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan 1%/ Penurunan 1%/ Kenaikan 1%/ Penurunan 1%/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini liabilitas (8.863) 10.322 9.521 (8.385) Impact on the present value of
imbalan pasca kerja post-employment benefits liabilities
Dampak pada beban jasa kini (1.478) 1.743 1.616 (1.405) Impact on current service cost
Analisa profil jatuh tempo pembayaran Maturity profile analysis of
imbalan pasca kerja (tidak diaudit) payment post employment benefit
(unaudited)
2024 2023
1 tahun 1.683 3.235 1 year
2 - 5 tahun 15.873 14.086 2 - 5 years
> 5 tahun 923.893 1.193.279 > 5 years
Total 941.449 1.210.600 Total
Durasi rata-rata tertimbang dari nilai kini The weighted average duration of the present
liabilitas imbalan kerja pada tanggal value of employee benefits liabilities as of
31 Desember 2024 dan 2023, masing-masing December 31, 2024 and 2023, are 19.61 years
adalah sebesar 19,61 tahun dan 21,41 tahun and 21.41 years, respectively (unaudited).
(tidak diaudit).
b. Liabilitas jangka panjang lainnya b. Other long-term benefit liabilities
Rekonsiliasi perubahan liabilitas jangka Reconciliation of other long-term benefit
panjang lainnya selama tahun berjalan liabilities during the year
2024 2023
Saldo awal 14.138 13.752 Beginning balance
Beban imbalan kerja pada laporan Employee benefits expense
laba rugi 9.447 5.737 on the statement of profit or loss
Manfaat yang dibayarkan oleh Bank (7.219) (5.351) Benefits paid by the Bank
Saldo akhir 16.366 14.138 Ending balance
91
Page 847
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFITS LIABILITIES (continued)
b. Liabilitas jangka panjang lainnya (lanjutan) b. Other long-term benefit liabilities
(continued)
Beban imbalan jangka panjang lainnya Other long-term benefits expenses
2024 2023
Beban jasa kini 2.956 2.609 Current service cost
Beban bunga 982 1.007 Interest expense
Kerugian aktuarial atas liabilitas 5.509 2.121 Actuarial loss on liabilities
Total 9.447 5.737 Total
Nilai kini liabilitas jangka panjang lainnya The present value of other long-term
liabilities
2024 2023
Saldo awal 14.138 13.752 Beginning balance
Beban jasa kini 2.956 2.609 Current service cost
Beban bunga 982 1.007 Interest expense
Manfaat yang dibayarkan (7.219) (5.351) Benefit paid
Kerugian aktuarial atas liabilitas 5.509 2.121 Actuarial losses on liabilities
Saldo akhir 16.366 14.138 Ending balance
25. MODAL SAHAM 25. CAPITAL STOCK
Modal Dasar, Ditempatkan, dan Disetor Authorized, Issued, and Fully Paid Capital
Rincian pemegang saham Bank dan The details of Bank’s shareholders and their
kepemilikannya pada tanggal 31 Desember 2024 respective ownership interest as of December 31,
dan 2023 adalah sebagai berikut: 2024 and 2023 are as follows:
Jumlah Saham
Ditempatkan dan Persentase
Disetor Penuh/ kepemilikan/
Total Issued and Jumlah/ Percentage
Fully Paid Shares Amount of ownership
PT Bank Mandiri (Persero) Tbk 837.303.519 418.652 51,10% PT Bank Mandiri (Persero) Tbk
PT Taspen (Persero) 793.687.754 396.844 48,44% PT Taspen (Persero)
Ida Bagus Made Putra Jandhana 7.617.432 3.808 0,46% Ida Bagus Made Putra Jandhana
Total 1.638.608.705 819.304 100,00% Total
Tambahan modal disetor Additional Paid in Capital
Tambahan modal disetor berasal dari selisih jumlah The additional paid in capital is derived from the
dana yang diterima oleh Bank untuk pembelian difference in the amount of funds received by the
saham Bank dengan nilai nominal saham. Bank for the purchase of the Bank’s shares with a
nominal value of the shares.
92
Page 848
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PENGGUNAAN LABA BERSIH 26. APPROPRIATION OF NET INCOME
Penggunaan laba bersih untuk tahun 2023 dan 2022 The appropriations of net income for the years 2023
adalah sebagai berikut: and 2022 are as follows:
Penggunaan laba bersih tahun 2023 Appropriation of net income year 2023
Berdasarkan Berita Acara Keputusan Para Based on Statement of Annual General Meeting of
Pemegang Saham Diluar Rapat Umum Pemegang Shareholders No. 17 dated June 27, 2024 by Notary
Saham Tahunan No. 17 tanggal 27 Juni 2024 yang Zulkifli Harahap, S.H., Notary in Jakarta, the
dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris di shareholders agreed to distribute the net income of
Jakarta, pemegang saham menyetujui untuk the fiscal year 2023 amounting Rp140,940 as
menyisihkan laba tahun buku 2023 sebesar dividend to shareholders and Rp1,268,463 will be
Rp140.940 sebagai dividen kepada pemegang included as retained earnings.
saham dan Rp1.268.463 akan dimasukkan sebagai
saldo laba.
Penggunaan laba bersih tahun 2022 Appropriation of net income year 2022
Berdasarkan Berita Acara Keputusan Para Based on Statement of Annual General Meeting of
Pemegang Saham Diluar Rapat Umum Pemegang Shareholders No. 20 dated June 27, 2023 by Notary
Saham Tahunan No. 20 tanggal 27 Juni 2023 yang Zulkifli Harahap, S.H., Notary in Jakarta, the
dibuat oleh Notaris Zulkifli Harahap, S.H., Notaris di shareholders agreed to distribute the net income of
Jakarta, pemegang saham menyetujui untuk the fiscal year 2022 amounting Rp120,611 as
menyisihkan laba tahun buku 2022 sebesar dividend to shareholders, Rp3,861 as general
Rp120.611 sebagai dividen kepada pemegang reserve, and the remaining net income will be
saham, Rp3.861 sebagai cadangan umum sisanya included as retained earnings.
dimasukkan sebagai saldo laba.
Cadangan Umum General Reserves
Pada tanggal 31 Desember 2024 dan 2023, saldo As of December 31, 2024 and 2023, the balance of
cadangan umum masing-masing sebesar general reserve amounted to Rp163,861,
Rp163.861. Cadangan umum ini dibentuk respectively. This general reserve was provided in
sehubungan dengan Undang-Undang Republik relation with the Law of the Republic of Indonesia
Indonesia No. 1/1995 yang telah digantikan dengan No. 1/1995 which has been replaced with Law No.
Undang-Undang No. 40/2007 efektif tanggal 40/2007 effective on August 16, 2007 concerning
16 Agustus 2007 mengenai Perseroan Terbatas, Limited Liability Company, which require companies
yang mengharuskan perusahaan-perusahaan untuk to set up a provision for general reserves of at least
membuat penyisihan cadangan umum sebesar 20% of total issued and fully paid capital. There is
sekurang-kurangnya 20% dari jumlah modal yang no timeline which this amount should be provided.
ditempatkan dan disetor penuh. Undang-Undang
tersebut tidak mengatur jangka waktu untuk
penyisihan tersebut.
93
Page 849
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. PENDAPATAN BUNGA 27. INTEREST INCOME
2024 2023
Kredit yang diberikan 5.234.577 4.844.018 Loans
Efek-efek 632.325 496.899 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 223.078 249.992 agreements to resell
Giro dan penempatan Current accounts and placements
pada Bank Indonesia 92.966 94.541 with Bank Indonesia
Giro dan penempatan Current accounts and placements
pada bank lain 15.386 6.335 with other banks
Total 6.198.332 5.691.785 Total
Pendapatan bunga yang diterima dari pihak berelasi Interest income from related parties for year ended
untuk tahun yang berakhir pada tanggal-tanggal December 31, 2024 and 2023 are Rp530,981 and
31 Desember 2024 dan 2023 masing-masing Rp347,564 or 8.57% and 6.11% from total interest
adalah sebesar Rp530.981 dan Rp347.564 atau income, respectively (Note 36).
8,57% dan 6,11% dari jumlah pendapatan bunga
(Catatan 36).
28. BEBAN BUNGA 28. INTEREST EXPENSES
2024 2023*)
Deposito berjangka 2.062.040 1.721.638 Time deposits
Pinjaman yang diterima 393.813 275.265 Borrowings
Tabungan 143.024 123.621 Saving deposits
Surat berharga yang diterbitkan 132.991 165.771 Securities issued
Interbank call money 12.853 6.089 Interbank call money
Giro 6.423 10.727 Current accounts
Repo 5.602 1.193 Repo
Total 2.756.746 2.304.304 Total
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
Beban bunga yang dibayarkan ke pihak berelasi Interest expense from related parties for year ended
untuk tahun yang berakhir pada tanggal-tanggal December 31, 2024 and 2023 are Rp806,626 and
31 Desember 2024 dan 2023 masing-masing Rp519,650 or 29.26% and 22.55% from total
adalah sebesar Rp806.626 dan Rp519.650 atau interest expense, respectively (Note 36).
29,26% dan 22,55% dari jumlah beban bunga
(Catatan 36).
29. PENDAPATAN OPERASIONAL LAINNYA 29. OTHER OPERATING INCOME
2024 2023
Penerimaan pokok kredit hapus buku 156.200 116.796 Recovery from written-off loans
Pendapatan jasa administrasi Income from administration
dan asuransi 136.479 130.168 and insurance services
Pendapatan transaksi e-channel 50.921 34.321 Income from e-channel transaction
Pendapatan denda dan penalti dari
pelunasan kredit sebelum Fines and penalties income from
jatuh tempo 44.264 48.367 loans prepayment
Pendapatan administrasi Administration income
simpanan nasabah 8.653 7.771 on customer’s deposit
Pendapatan dari penalti tabungan Income from penalties of
dan deposito berjangka 5.628 5.545 saving and time deposits
94
Page 850
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29.PENDAPATAN OPERASIONAL LAINNYA (lanjutan) 29. OTHER OPERATING INCOME (continued)
2024 2023
Pendapatan atas transaksi dari Income from transaction
simpanan nasabah 5.123 2.859 on customer’s deposit
Penerimaan kembali atas bunga kredit Recovery of interest from written-off
yang telah dihapusbukukan 1.784 912 loans
Keuntungan penjualan efek-efek yang Gain on sale of securities
diukur pada nilai wajar melalui at fair value through
penghasilan komprehensif lain 1.355 1.896 other comprehensive income
Pendapatan jasa take over kredit - 1.079 Income from service of loans take over
Lain-lain 10.559 34.879 Others
Total 420.966 384.593 Total
30. PEMBENTUKAN CADANGAN KERUGIAN 30. PROVISION FOR IMPAIRMENT LOSSES
PENURUNAN NILAI
2024 2023
Pembentukan cadangan
kerugian penurunan Provision for
nilai atas: impairment losses on:
Kredit yang diberikan (Catatan 10) 47.979 292.247 Loans (Note 10)
Current accounts with
Giro pada bank lain (Catatan 6) - (1) other banks (Note 6)
Komitmen dan kontinjensi (5) (46) Commitment and contingencies
Aset lain-lain (675) 1.655 Other assets
Total 47.299 293.855 Total
31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES
2024 2023*)
Barang dan jasa 300.210 253.928 Goods and services
Penyusutan aset tetap (Catatan 12) 121.344 120.127 Depreciation of fixed assets (Note 12)
Penyusutan aset hak guna Depreciation of rights of use assets
(Catatan 12) 93.933 91.421 (Note 12)
Premi penjaminan simpanan 90.589 82.096 Deposit guarantee premium
Iuran keanggotaan bank 65.249 57.411 Bank’s membership fee
Promosi 61.878 52.572 Promotion
Beban fee e-channel 42.671 29.609 Fee e-channel expense
Sewa 26.799 24.953 Rental
Amortisasi aset tidak berwujud Amortization of intangible assets
(Catatan 13) 21.347 24.452 (Note 13)
Bahan bakar minyak 14.719 14.756 Fuel
Pemeliharaan dan perbaikan 12.831 12.458 Repairs and maintenance
Beban flagging nasabah 9.066 6.450 Customer flagging expense
Beban asuransi 7.127 6.839 Insurance expense
Beban pajak pertambahan nilai 6.200 5.953 Value added tax expense
Biaya pemeliharaan ATM 5.723 4.553 ATM maintenance fee
Beban pajak final 3.302 3.689 Final tax expense
Beban retribusi 3.009 2.952 Retribution expense
Beban jasa pihak ketiga 1.389 1.492 Third parties service
Beban risiko operasional 1.117 424 Operational risk expense
Lain-lain (dibawah Rp1.000) 3.443 2.457 Others (below Rp1,000)
Total 891.946 798.592 Total
*) Setelah reklasifikasi (Catatan 46) *) After reclassification (Note 46)
95
Page 851
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 31. GENERAL AND ADMINISTRATIVE EXPENSES
(continued)
Adapun rincian dari lain-lain adalah sebagai Details of others are as follows:
berikut:
2024 2023
Beban pengelolaan giro dan kliring 999 696 Current account and clearing expense
Beban pengelolaan administrasi Securities issued
surat berharga 544 662 administration expense
Beban penanganan Non-performing loan
kredit bermasalah 389 182 handling expense
Beban pembatalan kredit 312 209 Credit cancellation expense
Beban administrasi transfer 232 194 Transfer administrative expense
Beban administrasi BI-Fast 114 100 BI-Fast administrative expense
Beban akomodasi 109 177 Accommodation expense
Lain-lain 744 237 Others
Total 3.443 2.457 Total
Beban umum dan administrasi yang dibayarkan ke General and administrative expense from related
pihak berelasi untuk tahun yang berakhir pada parties for year ended December 31, 2024 and 2023
tanggal-tanggal 31 Desember 2024 dan 2023 are Rp12,584 and Rp10,417 or 1.41% and 1.30%
masing-masing adalah sebesar Rp12.584 dan from total general and administrative expense,
Rp10.417 atau 1,41% dan 1,30% dari jumlah beban respectively (Note 36).
umum dan administrasi (Catatan 36).
32. BEBAN TENAGA KERJA 32. SALARIES EXPENSES
2024 2023
Gaji, upah, honorarium, dan Employee’s salaries, wages,
tunjangan karyawan 304.023 276.266 honorarium, and allowance
Biaya insentif dan bonus 196.087 228.853 Incentive and bonus
Gaji dan upah tenaga kerja Salaries and wages
outsourcing 95.226 87.069 outsourcing employees
Tunjangan karyawan 65.204 64.434 Employees allowance
Tunjangan hari raya 54.114 50.636 Holiday allowance
Gaji dan upah karyawan kontrak 54.053 56.010 Salaries and wages contract employees
Pendidikan dan pelatihan 25.862 24.261 Education and training
Directors and commissioners
Gaji direksi dan komisaris 24.298 23.858 remunerations
Asuransi kesehatan 15.037 13.499 Health insurance
Beban imbalan pasca kerja 25.023 11.687 Post employment benefits expense
Beban Car Ownership Programme 5.248 4.884 Car Ownership Programme expenses
Tunjangan PPh Pasal 21 4.902 4.845 Income Tax Benefit Article 21
Beban penerimaan pegawai 1.108 1.377 Recruitment expenses
Lain-lain 1.867 2.035 Others
Total 872.052 849.714 Total
Lain-lain terdiri dari relokasi, uang duka dan beban Others consist of relocation, condolences expenses
tenaga kerja lainnya. and other salaries expenses.
96
Page 852
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. BEBAN NON OPERASIONAL - NETO 33. NON-OPERATING EXPENSES - NET
2024 2023
Sumbangan (2.981) (3.014) Donation
Kegiatan olahraga dan kesenian (1.173) (1.402) Sports, activities and arts
Banten, sesari (564) (622) Ritual expenses
Keuntungan penjualan Gain on sale and
dan pelepasan aset tetap disposal of fixed assets
(Catatan 12) 7 - (Note 12)
Lain-lain - neto (6.911) 300 Others - net
Total - neto (11.622) (4.738) Total - net
34. LABA PER SAHAM DASAR 34. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by dividing
laba tahun berjalan dengan rata-rata tertimbang the current year profit by the weighted average
jumlah saham biasa yang beredar pada tahun number of common shares outstanding during the
bersangkutan. year.
2024 2023
Laba tahun berjalan 1.577.550 1.409.403 Income for the year
Jumlah rata-rata tertimbang
saham biasa yang beredar Number of weighted average
(nilai penuh) 1.638.608.705 1.638.608.705 shares outstanding (full amount)
Laba per saham Earnings per shares
(nilai penuh) 962,74 860,12 (full amount)
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, Bank does not
tidak memiliki efek yang bersifat dilutif. have shares with dilutive effect.
35. KOMITMEN DAN KONTINJENSI 35. COMMITMENTS AND CONTINGENCIES
Akun-akun di bawah ini merupakan akun-akun yang The accounts below are accounts recorded in the
dicatat di laporan posisi keuangan ekstra-komtabel off balance sheet:
(off balance sheet):
2024 2023
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitment liabilities
Fasilitas kredit nasabah yang
belum ditarik Unused loan facilities
committed 1.621 1.515 committed
Liabilitas komitmen - neto 1.621 1.515 Commitment liabilities - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest receivable on
penyelesaian 32.268 22.007 non-performing loan
Kredit hapus buku 762.262 593.055 Written-off loans
Total tagihan kontinjensi - neto 794.530 615.062 Total contingent receivables - net
Tagihan komitmen dan Commitments and contingencies
kontinjensi - neto 792.909 613.547 receivables - net
97
Page 853
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
Sifat hubungan pihak berelasi Nature of relationships with related parties
Pihak-pihak berelasi adalah perusahaan dan Related parties are companies and individuals who
perorangan yang mempunyai keterkaitan have direct or indirect ownership or management
kepemilikan atau kepengurusan secara langsung relationship with the Bank.
maupun tidak langsung dengan Bank.
Dalam kegiatan normal usaha, Bank melakukan In normal course of business, the Bank enters into
transaksi dengan pihak berelasi adalah transaksi certain transactions with related parties which are
perbankan seperti pada umumnya. Transaksi also general banking business transactions.
dengan pihak berelasi tersebut dilaksanakan Transactions with related parties were conducted
dengan syarat dan kondisi yang sama sebagaimana under terms and conditions similar to those granted
dilakukan dengan pihak tidak berelasi, kecuali to third parties, except for loans to the Bank’s
pinjaman yang diberikan kepada karyawan Bank. employee. The Bank gave similar interest rate for
Bank memberikan suku bunga yang serupa untuk third party fund to related parties and third parties.
dana pihak ketiga dengan pihak berelasi dan pihak The Bank also used similar interest rate between
ketiga. Bank juga menggunakan suku bunga yang related parties and third parties for the loans.
serupa antara pihak berelasi dan pihak ketiga dalam
rangka pemberian pinjaman yang diberikan.
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Bank Mandiri (Persero) Tbk Entitas induk/ Giro pada bank lain, simpanan pada bank
Parent entity lain, pinjaman yang diterima, efek-efek
yang dijual dengan janji dibeli kembali,
pendapatan bunga, surat berharga yang
diterbitkan, beban bunga/
Current account with other bank, deposits
from other bank, borrowings, securities sold
under repurchase agreements,
interest income, securities issued,
interest expenses
PT Bank Syariah Indonesia Tbk Anak perusahaan Giro pada bank lain, pendapatan bunga/
PT Bank Mandiri (Persero) Tbk/ Current account with other bank,
Subsidiary of PT Bank interest income
Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia Badan Usaha Milik Negara/ Giro pada bank lain, pendapatan bunga,
(Persero) Tbk State-Owned Company surat berharga yang diterbitkan,
beban bunga/
Current accounts with other bank,
interest income, securities issued, interest
expenses
PT Asuransi Jasa Indonesia Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
(Persero) State-Owned Company Deposits from customer, interest
Expenses
PT Taspen Abadi Sentosa Anak perusahaan Simpanan nasabah, beban bunga/
PT Taspen (Persero)/ Deposits from customer, interest
Subsidiary of expenses
PT Taspen (Persero)
PT Estika Daya Mandiri Dikendalikan oleh entitas anak Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by Subsidiary of expenses
PT Bank Mandiri (Persero) Tbk
98
Page 854
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
Pemerintah Republik Indonesia/ Pemegang Saham Akhir/ Efek-efek, pendapatan bunga,
Government of Republic Indonesia Ultimate Shareholder aset lain-lain/
Securities, interest income,
other assets
PT Dana Pensiun Karyawan Taspen Anak perusahaan Surat berharga yang diterbitkan,
PT Taspen (Persero)/ beban bunga, simpanan nasabah/
Subsidiary of Securities issued, interest expense,
PT Taspen (Persero) deposits from customer
Perum Jaminan Kredit Indonesia Badan Usaha Milik Negara/ Simpanan nasabah, surat berharga yang
State-Owned Company diterbitkan, beban bunga/
Deposits from customer, securities issued,
interest expenses
PT Mandiri Tunas Finance Dikendalikan oleh Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by PT Bank expenses
Mandiri (Persero) Tbk
PT Mandiri Utama Finance Dikendalikan oleh Simpanan nasabah, beban bunga,
PT Bank Mandiri (Persero) Tbk/ aset lain-lain/Deposits from customer, interest
Controlled by PT Bank expenses, other assets
Mandiri (Persero) Tbk
PT Asuransi Jiwa Inhealth Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, surat berharga yang
Milik Negara/Subsidiary of diterbitkan, beban bunga, biaya dibayar
State-Owned Company dimuka/Deposits from customer, securities
issued, interest expenses, prepaid expenses
PT Asuransi Kredit Indonesia Badan Usaha Milik Negara/ Aset lain-lain, simpanan nasabah,
(Persero) State-Owned Company beban bunga/Other assets,
deposits from customer, interest
expenses
PT Pos Indonesia (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga,
State-Owned Company Beban umum dan administrasi/
Deposits from customer, interest
expenses, general and
administrative expenses
PT Indonesia Infrastructure Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Finance State-Owned Company Deposits from customer, interest
expenses
PT Bank Tabungan Negara Badan Usaha Milik Negara/ Surat berharga yang diterbitkan, pinjaman
(Persero) Tbk State-Owned Company yang diterima, beban bunga/
Securities issued, borrowings,
interest expenses
PT Reasuransi Indonesia Utama Badan Usaha Milik Negara/ Surat berharga yang diterbitkan,
(Persero) State-Owned Company simpanan nasabah, beban bunga/
Securities issued, deposits from customer,
interest expenses
PT Asuransi Perisai Listrik Entitas Anak dari Badan Usaha Aset lain-lain, simpanan nasabah,
Nasional Milik Negara/Subsidiary of beban bunga, beban umum dan
State-Owned Company administrasi/Other assets, deposits from
customer, interest expense, general and
administrative expenses
99
Page 855
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
Pejabat Eksekutif Bank Pejabat kunci manajemen/ Simpanan nasabah, kredit yang diberikan,
Key management personnel aset lain-lain, pendapatan bunga,
beban bunga/
Deposits from customer, loans, other assets,
interest income, interest expenses
BPJS Ketenagakerjaan Badan Usaha Milik Negara/ Surat berharga yang diterbitkan,
State-Owned Company beban bunga/
Securities issued, interest expenses
PT Mulia Sasmita Bhakti Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
Dana Pensiun Bank Mandiri PT Bank Mandiri (Persero) Tbk Simpanan nasabah, beban bunga,
sebagai pendiri/ PT Bank surat berharga yang diterbitkan/
Mandiri (Persero) Tbk as founder Deposits from customer, interest
expenses, securities issued
PT Asuransi Jiwa Taspen Anak perusahaan Simpanan nasabah, beban bunga,
PT Taspen (Persero)/ surat berharga yang diterbitkan/
Subsidiary of Deposits from customer, interest
PT Taspen (Persero) expenses, securities issued
PT Usaha Gedung Mandiri Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Taspen (Persero) Pemegang saham dengan Biaya dibayar dimuka, simpanan nasabah,
pengaruh signifikan/ beban bunga, beban umum dan administrasi,
Shareholder with significant influence surat berharga yang diterbitkan/
Prepaid expense, deposits from customer,
interest expenses, general and
administrative expenses, securities issued
PT Mandiri Manajemen Investasi Dikendalikan oleh Efek-efek, simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Securities, deposits from customer,
Controlled by PT Bank interest expenses
Mandiri (Persero) Tbk
PT Bumi Daya Plaza Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Penjaminan Infrastruktur Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Indonesia (Persero) State-Owned Company Deposits from customer, interest
expenses
PT Aero Globe Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
100
Page 856
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Asabri (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga,
State Owned Company biaya dibayar dimuka, beban umum dan
administrasi/Deposits from customer,
interest expenses, prepaid expenses,
general and administrative expenses
Koperasi Kesehatan Pegawai dan Dikendalikan oleh PT Bank Surat berharga yang diterbitkan,
Pensiunan Bank Mandiri Mandiri (Persero) Tbk/ beban bunga/
(Mandiri Healthcare) Controlled by PT Bank Securities issued, interest expenses
Mandiri (Persero) Tbk
PT Jasa Marga Bali Tol Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
PT Pengembangan Pariwisata Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Indonesia ITDC State-Owned Company Deposits from customer, interest
expenses
Reksa Dana Mandiri Investa Dikendalikan oleh PT Mandiri Simpanan nasabah, beban bunga,
Pasar Uang Manajemen Investasi/ surat berharga yang diterbitkan/
Controlled by PT Mandiri Deposits from customer, interest
Manajemen Investasi expenses, securities issued
Reksa Dana Mandiri Kapital Dikendalikan oleh PT Mandiri Simpanan nasabah, beban bunga/
Prima Manajemen Investasi/ Deposits from customer, interest
Controlled by PT Mandiri expenses
Manajemen Investasi
PT Mandiri Capital Indonesia Dikendalikan oleh Simpanan nasabah, beban bunga/
PT Bank Mandiri (Persero) Tbk/ Deposits from customer, interest
Controlled by PT Bank expenses
Mandiri (Persero) Tbk
PT Pengelola Investama Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Mandiri Bank Mandiri/Controlled by Deposits from customer, interest
Dana Pensiun Bank Mandiri expenses
PT Sarana Multi Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
Infrastruktur (Persero) State-Owned Company Deposits from customer, interest
expenses
PT Sarana Multigriya Badan Usaha Milik Negara/ Efek-efek, aset lain-lain, pendapatan
Finansial (Persero) State-Owned Company bunga, beban bunga, pinjaman yang diterima/
Securities, other assets, interest
income, interest expenses, borrowings
PT Semen Tonasa Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
BPJS Kesehatan Badan Usaha Milik Negara/ Simpanan nasabah, surat berharga yang
State-Owned Company diterbitkan, beban bunga/
Deposits from customer, securities issued,
interest expenses
101
Page 857
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Sifat hubungan pihak berelasi/
Nature of relationship with
Pihak Berelasi/Related parties related parties Transaksi/Transactions
PT Pertamina Pedeve Indonesia Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest
State-Owned Company expenses
PT Hotel Indonesia Natour (Persero) Badan Usaha Milik Negara/ Simpanan nasabah, beban bunga/
State-Owned Company Deposits from customer, interest expenses
PT AXA Mandiri Financial Services Dikendalikan oleh Simpanan nasabah, beban bunga,
PT Bank Mandiri (Persero) Tbk/ surat berharga yang diterbitkan/
Controlled by PT Bank Deposits from customer, interest
Mandiri (Persero) Tbk expenses, securities issued
PT Gedung YKP Bank Exim Dikendalikan oleh Dana Pensiun Simpanan nasabah, beban bunga/
Bank Mandiri/Controlled by Deposits from customer, interest expenses
Dana Pensiun Bank Mandiri
PT Yayasan Kesehatan Garuda Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Indonesia Milik Negara/Subsidiary of Deposits from customer, interest expenses
State-Owned Company
PT Taspen Properti Indonesia Entitas Anak dari PT Taspen Simpanan nasabah, beban bunga/
(Persero)/Subsidiary of PT Taspen Deposits from customer, interest expenses
(Persero)
PT Reasuransi Indonesia Utama Entitas Anak dari Badan Usaha Simpanan nasabah, beban bunga/
Milik Negara/Subsidiary of Deposits from customer, interest expenses
State-Owned Company
Rincian saldo transaksi dengan pihak-pihak berelasi The details of transaction balances with related
pada tanggal 31 Desember 2024 dan 2023 adalah parties as of December 31, 2024 and 2023 are as
sebagai berikut: follows:
2024 2023
ASET ASSETS
Current accounts with other banks
Giro pada bank lain (Catatan 6) 47.978 28.294 (Note 6)
Efek-efek (Catatan 8) 8.152.897 8.578.847 Securities (Note 8)
Kredit yang diberikan (Catatan 10) 15.930 21.413 Loans (Note 10)
Biaya dibayar dimuka (Catatan 11) 1.892 2.267 Prepaid expenses (Note 11)
Aset lain-lain (Catatan 14) 155.506 166.765 Other assets (Note 14)
Total aset kepada pihak berelasi 8.374.203 8.797.586 Total assets to related parties
Persentase dari total aset 12,64% 14,53% Percentage from total assets
LIABILITAS LIABILITIES
Simpanan nasabah (Catatan 16) 8.634.088 6.061.423 Deposits from customers (Note 16)
Simpanan dari bank lain (Catatan 17) - 100.000 Deposits from other banks (Note 17)
Surat berharga
yang diterbitkan (Catatan 19) 397.000 860.500 Securities issued (Note 19)
Pinjaman yang diterima (Catatan 20) 3.000.000 1.500.000 Borrowings (Note 20)
Efek-efek yang dijual dengan janji Securities sold under repurchase
dibeli kembali (Catatan 21) 225.076 - agreements (Note 21)
Total liabilitas kepada pihak berelasi 12.256.164 8.521.923 Total liabilities to related parties
Persentase dari total liabilitas 20,97% 15,74% Percentage from total liabilities
102
Page 858
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SIFAT DAN TRANSAKSI DENGAN PIHAK 36. NATURE AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat hubungan pihak berelasi (lanjutan) Nature of relationships with related parties
(continued)
Rincian saldo transaksi dengan pihak-pihak berelasi The details of transaction balances with related
pada tanggal 31 Desember 2024 dan 2023 adalah parties as of December 31, 2024 and 2023 are as
sebagai berikut: (lanjutan) follows: (continued)
2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
Pendapatan bunga 530.981 347.564 Interest income
Persentase dari total Percentage from
pendapatan bunga 8,57% 6,11% total interest income
Beban bunga 806.626 519.650 Interest expenses
Persentase dari total Percentage from
beban bunga 29,26% 22,55% total interest expenses
General and
Beban umum dan administrasi 12.584 10.417 administrative expenses
Persentase dari total beban umum Percentage from total general
dan administrasi 1,41% 1,30% and administrative expenses
Jumlah remunerasi yang telah diterima oleh Dewan The total remuneration received by the Boards of
Komisaris dan Direksi adalah sebagai berikut: Commissioners and Directors are as follows:
2024 2023
Imbalan jangka pendek Short-term compensations
Direksi 55.216 50.230 Boards of Directors
Dewan Komisaris 26.475 22.614 Boards of Commissioners
Total 81.691 72.844 Total
37. SEGMEN OPERASI 37. OPERATING SEGMENT
Bank telah menyajikan segmen operasi The Bank reports operating segment in a manner
berdasarkan informasi yang disiapkan secara consistent with the internal reporting provided for
internal untuk pengambilan keputusan operasional. operational decision making.
Tahun yang berakhir pada tanggal 31 Desember 2024/
Year ended December 31, 2024
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Laporan laba rugi Statement of
dan penghasilan profit or loss and other
komprehensif lain comprehensive income
Pendapatan bunga 2.873.435 593.452 1.248.227 794.102 427.593 261.523 6.198.332 Interest income
Pendapatan operasional Other operating
lainnya 201.883 61.015 74.179 44.590 22.336 16.963 420.966 income
Total pendapatan 3.075.318 654.467 1.322.406 838.692 449.929 278.486 6.619.298 Total income
Beban bunga (2.341.770) (93.570) (202.922) (57.771) (45.250) (15.463) (2.756.746) Interest expense
Pembentukan cadangan Provision for
kerugian penurunan impairment
nilai (21.598) 28.563 (17.521) (14.718) (10.938) (11.087) (47.299) losses
Beban operasional Other operating
lainnya (1.461.751) (72.708) (109.734) (56.760) (41.765) (21.280) (1.763.998) expenses
Total beban (3.825.119) (137.715) (330.177) (129.249) (97.953) (47.830) (4.568.043) Total expense
Pendapatan (beban) Non-operating income
non operasional - neto (11.144) (490) 12 - - - (11.622) (expenses) - net
Laba sebelum Income before
beban pajak (760.945) 516.262 992.241 709.443 351.976 230.656 2.039.633 tax expenses
Beban pajak (462.083) - - - - - (462.083) Tax expenses
Laba Income
tahun berjalan (1.223.028) 516.262 992.241 709.443 351.976 230.656 1.577.550 for the year
*) termasuk dalam segmen operasi Jawa terdapat beban, *) included in the Java operating segment the costs, income,
pendapatan, aset dan liabilitas dari Kantor Pusat. assets and liabilities from Head Office.
103
Page 859
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. SEGMEN OPERASI (lanjutan) 37. OPERATING SEGMENT (continued)
Bank telah menyajikan segmen operasi The Bank reports operating segment in a manner
berdasarkan informasi yang disiapkan secara consistent with the internal reporting provided for
internal untuk pengambilan keputusan operasional operational decision making (continued).
(lanjutan).
Tahun yang berakhir pada tanggal 31 Desember 2023 /
Year ended December 31, 2023
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Laporan laba rugi Statement of
dan penghasilan profit or loss and other
komprehensif lain comprehensive income
Pendapatan bunga 2.606.667 605.940 1.143.447 724.041 383.780 227.910 5.691.785 Interest income
Pendapatan operasional Other operating
lainnya 195.670 46.092 69.998 38.598 20.792 13.443 384.593 income
Total pendapatan 2.802.337 652.032 1.213.445 762.639 404.572 241.353 6.076.378 Total income
Beban bunga (1.954.543) (72.406) (169.011) (51.292) (44.680) (12.372) (2.304.304) Interest expense
Pembentukan cadangan Provision for
kerugian penurunan impairment
nilai (129.887) 15.540 (71.458) (50.651) (31.125) (26.274) (293.855) losses
Beban operasional Other operating
lainnya (1.343.580) (76.802) (106.690) (57.808) (41.698) (21.728) (1.648.306) expenses
Total beban (3.428.010) (133.668) (347.159) (159.751) (117.503) (60.374) (4.246.465) Total expense
Pendapatan (beban) Non-operating income
non operasional - neto (4.191) (550) 3 - - - (4.738) (expenses) - net
Laba sebelum Income before
beban pajak (629.864) 517.814 866.289 602.888 287.069 180.979 1.825.175 tax expenses
Beban pajak (415.772) - - - - - (415.772) Tax expenses
Laba Income
tahun berjalan (1.045.636) 517.814 866.289 602.888 287.069 180.979 1.409.403 for the year
31 Desember 2024/December 31, 2024
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Statement of
Laporan Posisi Keuangan financial position
Kredit yang diberikan - bruto 16.881.600 4.917.013 11.132.666 7.124.590 3.829.908 2.375.638 46.261.415 Loans - gross
Total aset 37.023.706 4.891.469 11.067.042 7.087.896 3.811.661 2.350.570 66.232.344 Total assets
Simpanan nasabah 36.760.820 2.902.724 5.105.965 1.943.661 1.541.982 569.395 48.824.547 Deposits from customers
Total liabilitas 30.697.022 4.536.250 10.518.291 6.792.773 3.640.989 2.258.995 58.444.320 Total liabilities
31 Desember 2023/December 31, 2023
Bali & Nusa Maluku &
Jawa*) Tenggara Sumatra Sulawesi Kalimantan Papua Total
Statement of
Laporan Posisi Keuangan financial position
Kredit yang diberikan - bruto 15.050.089 4.572.797 9.929.820 6.369.271 3.359.136 2.069.674 41.350.787 Loans - gross
Total aset 34.601.540 4.488.509 9.790.065 6.303.969 3.323.456 2.034.876 60.542.415 Total assets
Simpanan nasabah 34.021.394 2.480.992 4.651.255 1.840.171 1.423.071 559.733 44.976.616 Deposits from customers
Total liabilitas 29.454.946 4.145.353 9.315.892 6.055.307 3.184.209 1.969.984 54.125.691 Total liabilities
*) termasuk dalam segmen operasi Jawa terdapat beban, *) included in the Java operating segment the costs, income,
pendapatan, aset dan liabilitas dari Kantor Pusat. assets and liabilities from Head Office.
104
Page 860
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT 38. CREDIT RISK
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk which is caused by the failure
kegagalan debitur dan/atau pihak lain dalam of the debtor and/or other parties to meet obligations
memenuhi kewajibannya kepada Bank. Untuk to the Bank. To manage the risks, the Bank
mengelola risikonya, Bank mengukur risiko kredit measures the credit risk from existing portfolio both
dari portofolio yang ada baik secara kuantitatif quantitatively and qualitatively. This is to minimize
maupun kualitatif. Hal ini untuk memastikan possibility of losses from loans default, both for
kemungkinan kerugian dari tidak dibayarnya kredit individual and overall debtors.
yang diberikan menjadi seminimal mungkin, baik
untuk debitur individual maupun secara
keseluruhan.
Dalam melakukan pengelolaan risiko kredit, Bank In conducting credit risk management, the Bank
berfokus pada beberapa unsur utama yang meliputi focuses on several key elements that include risk-
sumber daya risiko yang sadar risiko, kebijakan dan conscious risk resources, prudent banking policies
prosedur perkreditan yang mengutamakan prinsip and procedures, a transparent and tiered credit
kehati-hatian, proses persetujuan kredit yang approval process by the Credit Committee, clear
transparan dan berjenjang oleh Komite Kredit, criteria and risk measurement tools, equitable
kriteria dan alat ukur risiko yang jelas, penyebaran distribution of risks, complete administration and
risiko yang merata, administrasi dan dokumentasi documentation as well as continuous credit
yang lengkap serta pengawasan kredit secara monitoring to maintain the loans.
berkesinambungan untuk menjaga kualitas kredit
yang diberikan.
Bank melakukan pengawasan berkesinambungan The Bank conducts ongoing monitoring to identify
untuk mengidentifikasi secara dini potensi risiko early potential credit risks that may arise in order to
kredit yang mungkin timbul sehingga dapat carry out efficient and effective rescue and
dilakukan langkah-langkah penyelamatan maupun resolution measures.
penyelesaian yang efisien dan efektif.
Dalam mengelola risiko kredit pensiun, Bank juga In the managing pension credit risk, the Bank also
mempertimbangkan kinerja sumber pembayaran take into consideration the performance of payment
dari klaim asuransi. Secara berkala, Bank menilai sources arising from insurance claims. Periodically,
kemampuan pembayaran dari asuransi atas klaim the bank evaluates the capacity of insurance
yang telah di tagihkan kepada asuradur dan companies to fulfill repayment obligations for
melakukan penyesuaian cadangan kerugian submitted claims and makes requisite adjustments
penurunan nilai ketika bank menilai adanya pihak to the allowance for impairment losses when
asuransi yang tidak dapat membayarkan klaim instances arise where insurers are unable to meet
tersebut. their payment obligations.
Sistem pengelolaan manajemen risiko kredit Bank The Bank's credit risk management system has
telah dibakukan dalam suatu pedoman dan dikaji been standardized in a guideline and reviewed
secara periodik. periodically.
105
Page 861
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
a.(i) Eksposur maksimum risiko kredit tanpa a.(i) Maximum exposure to credit risk without
memperhitungkan pendukung kredit taking into account other credit
lainnya enhancements
Eksposur risiko kredit terhadap aset pada Credit risk exposure on assets in the
laporan posisi keuangan pada tanggal statement of financial position as of
31 Desember 2024 dan 2023 adalah sebagai December 31, 2024 and 2023 are as follows:
berikut:
Eksposur maksimum/Maximum exposure
2024 2023
Giro pada Bank Indonesia 3.122.333 3.074.126 Current accounts with Bank Indonesia
Giro pada bank lain - neto 47.977 28.293 Current accounts with other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 2.179.682 674.927 and other banks
Efek-efek - neto Securities - net
Nilai wajar melalui penghasilan Fair value through
komprehensif lain 5.506.736 4.300.794 other comprehensive income
Biaya perolehan diamortisasi 7.222.557 4.278.053 Amortized cost
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 1.277.381 6.482.799 under agreement to resell
Kredit yang diberikan - neto 45.443.901 40.255.845 Loans - net
Aset lain-lain*) - neto 418.534 413.235 Other assets*) - net
Total 65.219.101 59.508.072 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
Eksposur maksimum/Maximum exposure
2024 2023
Fasilitas kredit yang diberikan
yang belum digunakan
(committed) 1.621 1.515 Unused loan facilities (committed)
Tabel di atas menggambarkan eksposur The table above illustrates maximum
maksimum atas risiko kredit bagi Bank pada exposure to credit risk for the Bank as of
tanggal 31 Desember 2024 dan 2023, tanpa December 31, 2024 and 2023, without taking
memperhitungkan pendukung kredit lainnya. into account any other credit enhancement.
Manajemen yakin akan kemampuan Bank Management believes that the Bank has the
untuk mengendalikan dan memelihara ability to control and maintain credit risk
eksposur risiko kredit yang berasal dari kredit exposures derived from loans granted based
yang diberikan berdasarkan hal-hal sebagai on the following:
berikut:
- Bank telah memiliki pedoman tertulis - The Bank has written guidelines on credit
mengenai kebijakan dan proses kredit policies and processes covering all
yang mencakup seluruh aspek pemberian aspects of credit disbursement. Each
kredit yang dilakukan. Setiap pemberian credit granted must always refer to the
kredit harus senantiasa mengacu pada policy.
kebijakan tersebut.
- Pemantauan kredit yang disiplin. - The Bank implements strict of credit
monitoring.
106
Page 862
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
a.(ii) Analisis eksposur maksimum terhadap a.(ii) Analysis of maximum exposure to credit
risiko kredit setelah memperhitungkan risk after taking into account other credit
pendukung kredit lainnya enhancements
Nilai tercatat dari aset keuangan Bank selain The carrying amount of the Bank's financial
kredit yang diberikan dan efek-efek yang assets other than loans and securities
dibeli dengan janji dijual kembali purchased under agreements to resell
menggambarkan eksposur maksimum atas represents the maximum exposure to credit
risiko kredit. risk.
Untuk kredit yang diberikan segmen Retail For loans in Retail and Micro segment, the
dan Mikro, Bank menggunakan agunan untuk Bank uses collateral to minimize credit risk.
meminimalkan risiko kredit. Bank The Bank determines the types and values of
menetapkan jenis dan nilai agunan yang collateral pledged under the credit scheme,
dijaminkan sesuai skema kredit antara lain among others, physical collateral (land,
physical collateral (tanah, bangunan) dan building) and financial collateral (saving
financial collateral (tabungan, giro, deposito deposits, demand deposits, time deposits).
berjangka).
Apabila terjadi default (gagal bayar), Bank In the event of default, the Bank will use the
akan menggunakan agunan tersebut sebagai collateral as the last resort in recovering the
pilihan terakhir untuk pemenuhan kewajiban obligation of the counterparty.
counterparty.
Untuk segmen Pensiunan, Bank For Pension segment, the Bank minimizes
meminimalkan risiko kredit dengan credit risk by requiring its customers to use a
mewajibkan nasabahnya untuk bank account for the receipt of pensioner
menggunakan rekening Bank sebagai salaries. Additionally, for every credit
rekening penerimaan gaji pensiun. Untuk contract given, the Bank also requires its
setiap kontrak kredit yang diberikan, Bank customers to have life insurance.
juga mewajibkan nasabahnya untuk memiliki
asuransi jiwa.
b. Konsentrasi risiko aset keuangan dengan b. Concentration of risks of financial assets
eksposur risiko kredit lokasi geografis with credit risk exposure geographic
location
Analisis paparan maksimum eksposur untuk The analysis of maximum exposure for credit
risiko kredit berdasarkan lokasi geografis risk based on geographic location without
tanpa memperhitungkan adanya agunan taking into account any collateral held or
yang dikuasai atau credit enhancement other credit enhancement as of December
lainnya pada tanggal 31 Desember 2024 dan 31, 2024 and 2023 is as follows:
2023 adalah sebagai berikut:
31 Desember 2024/December 31, 2024
Bali & Nusa Maluku &
Jawa Tenggara Sumatra Sulawesi Kalimantan Papua Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - - 3.122.333 Bank Indonesia
Giro pada Bank Current Accounts with
Lain 46.982 996 - - - - 47.978 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan Bank Lain 2.179.682 - - - - - 2.179.682 and Other Banks
Efek-efek Securities
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 5.506.736 - - - - - 5.506.736 income
Biaya perolehan
diamortisasi 7.222.557 - - - - - 7.222.557 Amortized cost
Efek-efek Securities purchased
yang dibeli dengan Under Agreements
janji dijual kembali 1.277.381 - - - - - 1.277.381 to resell
Kredit yang diberikan 16.881.600 4.917.013 11.132.666 7.124.590 3.829.908 2.375.638 46.261.415 Loans
Aset lain-lain*) 260.557 27.786 59.983 37.643 20.118 12.447 418.534 Other assets*)
Total 36.497.828 4.945.795 11.192.649 7.162.233 3.850.026 2.388.085 66.036.616 Total
Cadangan kerugian Provisions for
penurunan nilai (284.895) (113.158) (190.671) (116.156) (64.219) (48.416) (817.515) impairment losses
Neto 36.212.933 4.832.637 11.001.978 7.046.077 3.785.807 2.339.669 65.219.101 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
107
Page 863
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
b. Konsentrasi risiko aset keuangan dengan b. Concentration of risks of financial assets
eksposur risiko kredit lokasi geografis with credit risk exposure geographic
(lanjutan) location (continued)
Analisis paparan maksimum eksposur untuk The analysis of maximum exposure for credit
risiko kredit berdasarkan lokasi geografis risk based on geographic location without
tanpa memperhitungkan adanya agunan taking into account any collateral held or
yang dikuasai atau credit enhancement other credit enhancement as of December
lainnya pada tanggal 31 Desember 2024 dan 31, 2024 and 2023 is as follows: (continued)
2023 adalah sebagai berikut: (lanjutan)
31 Desember 2023/December 31, 2023
Bali & Nusa Maluku &
Jawa Tenggara Sumatra Sulawesi Kalimantan Papua Total
Giro pada Bank Current accounts with
Indonesia 3.074.126 - - - - - 3.074.126 Bank Indonesia
Giro pada Bank Current Accounts with
Lain 27.308 986 - - - - 28.294 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan Bank Lain 674.927 - - - - - 674.927 and Other Banks
Efek-efek Securities
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 4.300.794 - - - - - 4.300.794 income
Biaya perolehan
diamortisasi 4.278.053 - - - - - 4.278.053 Amortized cost
Efek-efek Securities purchased
yang dibeli dengan Under Agreements
janji dijual kembali 6.482.799 - - - - - 6.482.799 to resell
Kredit yang diberikan 15.050.089 4.572.797 9.929.820 6.369.271 3.359.136 2.069.674 41.350.787 Loans
Aset lain-lain*) 267.111 26.970 55.149 34.642 18.244 11.119 413.235 Other assets*)
Total 34.155.207 4.600.753 9.984.969 6.403.913 3.377.380 2.080.793 60.603.015 Total
Cadangan kerugian Provisions for
penurunan nilai (382.815) (174.546) (254.592) (145.262) (78.628) (59.100) (1.094.943) impairment losses
Neto 33.772.392 4.426.207 9.730.377 6.258.651 3.298.752 2.021.693 59.508.072 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
c. Konsentrasi risiko aset keuangan dengan c. Concentration of risk of financial assets
eksposur risiko kredit sektor industri with exposure to credit risk industry sector
Tabel berikut ini menggambarkan rincian The following table illustrates the details of the
eksposur kredit Bank pada nilai bruto (tanpa Bank's credit exposure to gross value
memperhitungkan cadangan kerugian (excluding allowance for impairment losses
penurunan nilai dan pendukung kredit lainnya), and other credit enhancements), categorized
yang dikategorikan berdasarkan sektor industri by industrial sector as of December 31, 2024
pada tanggal 31 Desember 2024 dan 2023. and 2023.
31 Desember 2024/December 31, 2024
Pertanian,
Perburuan,
Pemerintah Lembaga dan Sarana
(termasuk Bank Keuangan Pertanian/
Indonesia)/ Bank/ Agriculture, Jasa Dunia
Government Financial Industri Hunting, and Usaha/
(including Bank Institution Pengolahan/ Agriculture Business Lain-lain*)/
Indonesia) Bank Manufacturing Improvement Services Others*) Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - - 3.122.333 Bank Indonesia
Giro pada bank lain - 47.978 - - - - 47.978 Current accounts with other banks
Penempatan
pada Bank Placements with
Indonesia Bank Indonesia
dan bank lain 2.179.682 - - - - - 2.179.682 and other banks
Efek-efek 12.729.293 - - - - - 12.729.293 Securities
Efek-efek yang Securities purchased
dibeli dengan under
janji dijual agreements to
kembali 1.277.381 - - - - - 1.277.381 resell
Kredit yang
diberikan - - 380.242 7.229.427 4.338.628 34.313.118 46.261.415 Loans
Aset lain-lain**) 154.015 170 1.700 38.909 22.281 201.459 418.534 Other Assets**)
Total 19.462.704 48.148 381.942 7.268.336 4.360.909 34.514.577 66.036.616 Total
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, *) Others are economic sectors other than manufacturing, agriculture,
pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha hunting, and agriculture improvement, and business services in
sesuai dengan Catatan 10b. accordance with Note 10b.
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, **) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
108
Page 864
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
c. Konsentrasi risiko aset keuangan dengan c. Concentration of risk of financial assets
eksposur risiko kredit sektor industri with exposure to credit risk industry sector
(lanjutan) (continued)
Tabel berikut ini menggambarkan rincian The following table illustrates the details of the
eksposur kredit Bank pada nilai bruto (tanpa Bank's credit exposure to gross value
memperhitungkan cadangan kerugian (excluding allowance for impairment losses
penurunan nilai dan pendukung kredit lainnya), and other credit enhancements), categorized
yang dikategorikan berdasarkan sektor industri by industrial sector as of December 31, 2024
pada tanggal 31 Desember 2024 dan 2023. and 2023. (continued)
(lanjutan)
31 Desember 2023/December 31, 2023
Pertanian,
Perburuan,
Pemerintah Lembaga dan Sarana
(termasuk Bank Keuangan Pertanian/
Indonesia)/ Bank/ Agriculture, Jasa Dunia
Government Financial Industri Hunting, and Usaha/
(including Bank Institution Pengolahan/ Agriculture Business Lain-lain*)/
Indonesia) Bank Manufacturing Improvement Services Others*) Total
Giro pada Bank Current Accounts with
Indonesia 3.074.126 - - - - - 3.074.126 Bank Indonesia
Giro pada bank lain - 28.294 - - - - 28.294 Current accounts with other banks
Penempatan
pada Bank Placements with
Indonesia Bank Indonesia
dan Bank Lain 499.927 175.000 - - - - 674.927 and Other Banks
Efek-efek 8.577.755 1.092 - - - - 8.578.847 Securities
Efek-efek yang Securities purchased
dibeli dengan under
janji dijual agreements to
kembali 6.482.799 - - - - - 6.482.799 resell
Kredit yang
diberikan - - 262.390 6.572.465 3.369.737 31.146.195 41.350.787 Loans
Aset lain-lain**) 158.501 444 1.337 36.398 17.725 198.830 413.235 Other Assets**)
Total 18.793.108 204.830 263.727 6.608.863 3.387.462 31.345.025 60.603.015 Total
*) Lain-lain merupakan sektor ekonomi selain industri pengolahan, *) Others are economic sectors other than manufacturing, agriculture,
pertanian, perburuan, dan sarana pertanian, dan jasa dunia usaha hunting, and agriculture improvement, and business services in
sesuai dengan Catatan 10b. accordance with Note 10b.
**) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, **) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak receivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
d. Kualitas kredit dari aset keuangan d. Credit quality from financial assets
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023 the
eksposur risiko kredit atas aset keuangan exposures to credit risk on financial assets are
terbagi atas: divided into:
31 Desember 2024/December 31, 2024
Cadangan
kerugian
penurunan nilai/
Allowance for
Stage 1 Stage 2 Stage 3 Total impairment losses Neto/Net
Giro pada Bank Current Account with
Indonesia 3.122.333 - - 3.122.333 - 3.122.333 Bank Indonesia
Current Account with
Giro pada Bank Lain 47.978 - - 47.978 (1 ) 47.977 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.179.682 - - 2.179.682 - 2.179.682 and other banks
Efek-efek 12.729.293 - - 12.729.293 - 12.729.293 Securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 1.277.381 - - 1.277.381 - 1.277.381 to resell
Kredit yang diberikan 45.885.237 200.772 175.406 46.261.415 (817.514 ) 45.443.901 Loans
Aset lain-lain*) 416.844 1.690 - 418.534 - 418.534 Other Assets*)
Total 65.658.748 202.462 175.406 66.036.616 (817.515) 65.219.101 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak Sreceivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
109
Page 865
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023 the
eksposur risiko kredit atas aset keuangan exposures to credit risk on financial assets are
terbagi atas: divided into:
31 Desember 2023/December 31, 2023
Cadangan
kerugian
penurunan nilai/
Allowance for
Stage 1 Stage 2 Stage 3 Total impairment losses Neto/Net
Giro pada Bank Current Account with
Indonesia 3.074.126 - - 3.074.126 - 3.074.126 Bank Indonesia
Current Account with
Giro pada Bank Lain 28.294 - - 28.294 (1 ) 28.293 Other Banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 674.927 - - 674.927 - 674.927 and other banks
Efek-efek 8.578.847 - - 8.578.847 - 8.578.847 Securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 6.482.799 - - 6.482.799 - 6.482.799 to resell
Kredit yang diberikan 40.989.609 179.588 181.590 41.350.787 (1.094.942 ) 40.255.845 Loans
Aset lain-lain*) 411.242 1.993 - 413.235 - 413.235 Other Assets*)
Total 60.239.844 181.581 181.590 60.603.015 (1.094.943 ) 59.508.072 Total
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, *) Other assets consist of accrued interest receivables, insurance claim
tagihan klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak Sreceivables, ATM receivables, receivables to third parties and security
ketiga dan setoran jaminan. deposits.
Analisis Kualitas Kredit Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan
Ketika menentukan apakah risiko gagal When determining whether the risk of default on
bayar pada instrumen keuangan telah financial instruments has increased significantly
meningkat secara signifikan sejak since initial recognition, the Bank considers
pengakuan awal, Bank reasonable and supported, relevant information
mempertimbangkan informasi yang wajar available without excessive costs or efforts.
dan terdukung, serta relevan yang tersedia This includes quantitative and qualitative
tanpa biaya atau upaya yang berlebihan. information and analysis, based on historical
Hal tersebut mencakup informasi dan experience and credit expert judgement and
analisis kuantitatif dan kualitatif, including forward-looking estimates.
berdasarkan pada pengalaman historis
dan penilaian pakar kredit dan termasuk
perkiraan masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk over
kredit secara signifikan atas eksposur telah exposure has occurred by comparing:
terjadi dengan membandingkan:
1. Probability of default (PD) atas umur 1. Probability of default (PD) for the remaining
tersisa pada tanggal pelaporan; dengan aging at the reporting date; with
2. Probability of default (PD) atas umur 2. Probability of default (PD) for the estimated
tersisa yang diestimasi pada saat remaining aging at initial recognition of the
pengakuan awal eksposur (jika relevan, exposure (if relevant, adjusted with
disesuaikan dengan perubahan changes in expectations of prepayment).
ekspektasi pembayaran dimuka).
110
Page 866
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
a. Peningkatan Risiko Kredit Secara a. Significant Increase on Credit Risk
Signifikan (lanjutan) (continued)
Bank juga menggunakan kriteria berikut The Bank also uses the following criteria
dalam menentukan apakah peningkatan in determining whether a significant
risiko kredit secara signifikan atas increase in credit risk over exposure has
eksposur telah terjadi: occurred:
1. Pengujian kuantitatif berdasarkan 1. Quantitative testing based on changes
perubahan probability of default (PD) in the probability of default (PD)
2. Indikator kualitatif 2. Qualitative indicators
3. Tertunggak lebih dari 30 hari. 3. Overdue for 30 days.
b. Penentuan Struktur Probability of b. Determination of Probability of Default
Default Structure
Bank menggunakan model statistik untuk The bank uses a statistical model to
menganalisa data yang dikumpulkan dan analyze the data collected and produce an
menghasilkan perkiraan probability of estimate of the probability of default (PD)
default (PD) atas umur tersisa dan for the remaining life and how this is
bagaimana hal ini diperkirakan akan expected to change as a result of the
berubah sebagai akibat dari berlalunya passage of time.
waktu.
c. Penentuan Struktur Probability of c. Determination of Probability of Default
Default Structure
Analisa ini mencakup identifikasi dan This analysis includes the identification
kalibrasi hubungan antara perubahan and calibration of the relationship between
tingkat gagal bayar dan perubahan dalam changes in default rates and changes in
faktor-faktor makro ekonomi utama serta key macroeconomic factors as well as an
analisa mendalam tentang dampak in-depth analysis of the impact of certain
faktor-faktor lain tertentu (misalkan other factors (eg restructuring) on the risk
restrukturisasi) pada risiko gagal bayar. of default.
d. Penentuan Terjadinya Peningkatan d. Determination of Significant Increase
Risiko Kredit Secara Signifikan in Credit Risk
Kriteria untuk menentukan apakah risiko Criteria for determining whether credit risk
kredit telah meningkat secara signifikan has increased significantly varies for each
bervariasi untuk setiap portofolio dan portfolio and includes quantitative
termasuk perubahan kuantitatif pada PD changes in PD and qualitative factors,
dan faktor kualitatif, termasuk penentuan including determination based on arrears
berdasarkan status hari tunggakan. day status.
Risiko kredit dari eksposur tertentu Credit risk from certain exposures is
dianggap telah meningkat secara considered to have increased significantly
signifikan sejak pengakuan awal jika, since initial recognition if, based on the
berdasarkan permodelan kuantitatif Bank, Bank's quantitative modeling, the
probability of default (PD) atas umur tersisa probability of default (PD) for the
telah meningkat signifikan. remaining life has increased significantly.
111
Page 867
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
e. Penentuan Terjadinya Peningkatan e. Determination of Significant Increase
Risiko Kredit Secara Signifikan in Credit Risk
Bank juga dapat menggunakan penilaian The Bank can also use the judgment of
dari analis kredit dan, jika mungkin, credit analysts and, if possible, relevant
pengalaman historis yang relevan, dalam historical experience, in determining that
menentukan bahwa mungkin eksposur exposure may have experienced a
telah mengalami peningkatan risiko kredit significant increase in credit risk based on
yang signifikan berdasarkan indikator certain qualitative indicators that are
kualitatif tertentu yang dianggap considered to indicate this and their
dapat mengindikasi hal tersebut dan effects may not be fully reflected in
pengaruhnya mungkin tidak sepenuhnya quantitative analysis in a comprehensive
tercermin dalam analisis kuantitatif secara manner on time.
tepat waktu.
Bank menentukan bahwa peningkatan The Bank determines that a significant
risiko kredit secara signifikan belum terjadi increase in credit risk has not occurred if
apabila masih kurang dari 30 hari it is still less than 30 days overdue.
tunggakan. Hari tunggakan ditentukan Arrears days are determined by
dengan menghitung jumlah hari sejak calculating the number of days from the
tanggal jatuh tempo awal dimana initial due date where full payment has not
pembayaran penuh belum diterima. been received. The due date is
Tanggal jatuh tempo ditentukan tanpa determined without considering the grace
mempertimbangkan masa tenggang yang period that might be available to the
mungkin tersedia bagi peminjam. borrower.
Bank memantau efektivitas kriteria The Bank monitors the effectiveness of
yang digunakan dalam mengidentifikasi the criteria used in identifying significant
peningkatan risiko kredit yang signifikan increases in credit risk by periodic review.
dengan cara reviu berkala.
f. Modifikasi Aset Keuangan f. Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat The contractual terms of the loan can be
dimodifikasi untuk beberapa alasan, modified for several reasons, including
termasuk perubahan kondisi pasar, retensi changes in market conditions, customer
pelanggan dan faktor-faktor lain yang tidak retention and other factors not related to
terkait dengan penurunan kredit saat the current credit decline. Loans with
pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the
dimodifikasi dapat menyebabkan pinjaman initial loan to be derecognized and the
awal dihentikan pengakuannya dan loan as a result of the modification is
pinjaman hasil modifikasi diakui sebagai recognized as a new loan at fair value.
pinjaman baru pada nilai wajar.
112
Page 868
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
f. Modifikasi Aset Keuangan (lanjutan) f. Modification of Financial Assets
(continued)
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan
dimodifikasi dan tidak mengakibatkan are modified and do not result in
penghentian pengakuan, penentuan termination of recognition, determining
terjadinya peningkatan risiko kredit secara the occurrence of a significant increase
signifikan dilakukan dengan cara in credit risk is done by comparing:
membandingkan:
sisa PD sepanjang umur pada tanggal remaining lifetime PD at reporting
pelaporan berdasarkan ketentuan date based on modified provisions;
yang dimodifikasi; dengan with
sisa PD sepanjang umur yang remaining lifetime PD estimated
diestimasi berdasarkan data pada based on data at initial recognition
saat pengakuan awal dan ketentuan and initial contractual provisions.
kontraktual awal.
g. Definisi Gagal Bayar (Default) g. Definition of Default
Bank menganggap aset keuangan dalam The Bank considers financial assets as
keadaan default (gagal bayar) ketika: default when:
Debitur tidak mungkin membayar The debtor is unlikely to fully paid its
kewajiban kreditnya kepada secara loan obligations, without support
penuh, tanpa bantuan (recourse) dari (recourse) from the business group; or
kelompok usahanya; atau
Debitur telah melewati jatuh tempo The debtor has more than 90 days
lebih dari 90 hari atas kewajiban kredit past due for any material loan
material apapun kepada kelompok obligations to its business group.
usahanya.
Dalam menilai apakah debitur dalam In assessing whether a debtor is in default,
keadaan default (gagal bayar), Bank the Bank considers the following
mempertimbangkan indikator berikut: indicators:
Kuantitatif - seperti status tunggakan; Quantitative - such as overdue
dan status; and
Berdasarkan data yang Based on data developed internally
dikembangkan secara internal dan and obtained from external sources.
diperoleh dari sumber eksternal.
113
Page 869
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques
dalam mengestimasi penurunan nilai used in estimating impairment
a. Penggunaan informasi perkiraan a. Use of forward-looking formation
masa depan (forward-looking)
Bank menggunakan informasi forward- The Bank uses forward-looking
looking dalam menilai apakah telah information in assessing whether there has
terjadinya peningkatan risiko kredit secara been a significant increase in credit risk
signifikan dan pengukuran kerugian kredit and in measuring expected credit losses.
ekspektasian. Berdasarkan saran dari Based on suggestions from the Risk
Komite Manajemen Risiko, pakar ekonomi Management Committee, economic
dan pertimbangan berbagai informasi experts and consideration of various actual
aktual dan perkiraan eksternal, Bank and external forecast information, the
merumuskan pandangan dasar (base Bank formulates a basic view (base case)
case) tentang pergerakan variabel on the movement of relevant economic
ekonomi yang relevan di masa depan serta variables in the future as well as estimates
perkiraan skenario lain yang mungkin of other possible scenarios. This process
terjadi. Proses ini meliputi pengembangan involves developing two or more additional
dua atau lebih skenario ekonomi economic scenarios and considering the
tambahan dan mempertimbangkan relative probability of the possible outputs.
probabilitas relatif dari keluaran (output) External information includes economic
yang mungkin. Informasi eksternal data and forecasts published by various
mencakup data ekonomi dan perkiraan parties such as government agencies and
yang diterbitkan oleh berbagai pihak selected private sector analysts and
seperti badan pemerintah dan analis academics.
sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) The base case reflects the output with the
mencerminkan keluaran dengan highest probability and is used in strategic
probabilitas yang paling tinggi dan planning and budgeting. The other
digunakan dalam perencanaan strategis scenario reflects a more optimistic output
dan anggaran. Skenario yang lain, and a more pessimistic outcome.
mencerminkan keluaran yang lebih optimis
dan keluaran yang lebih pesimis.
114
Page 870
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai in estimating impairment (continued)
(lanjutan)
a. Penggunaan informasi perkiraan a. Use of forward-looking information
masa depan (forward-looking) (continued)
(lanjutan)
Skenario ekonomi yang dirumuskan The economic scenario is formulated using
menggunakan kisaran indikator utama the following main indicators:
berikut:
2024 2025
Laju Pertumbuhan PDB/ dasar 4,32%/ dasar 3,67%/
GDP Growth baseline 4.32% baseline 3.67%
kisaran antara 1,70 hingga 6,94%/ kisaran antara 1,05 hingga 6,29%/
ranges from 1.70 to 6.94% ranges from 1.05 to 6.29%
Indeks Gaji
(dalam ribuan rupiah)/ dasar Rp3.835/ dasar Rp3.849/
Salary Index
(in thousands of rupiah) baseline Rp3,835 baseline Rp3,849
kisaran antara Rp3.649 hingga Rp4.021/ kisaran antara Rp3.663 hingga Rp4.035/
ranges from Rp3,649 to Rp4,021 ranges from Rp3,663 to Rp4,035
Tingkat Hunian Hotel Bali dasar 63,16%/ dasar 56,44%/
Occupancy Rate Hotel Bali baseline 63.16% baseline 56.44%
kisaran antara 41,18 hingga 85,14%/ kisaran antara 34,46 hingga 78,42%/
ranges from 41.18 to 85.14% ranges from 34.46 to 78.42%
Jumlah Penumpang Pesawat di
Bandara Bali (dalam ribuan)/ dasar 891/ dasar 929/
Number of Airplane Passengers
at Bali Airport (in thousands) baseline 891 baseline 929
kisaran antara 574 hingga 1.268/ kisaran antara 582 hingga 1.276/
ranges from 574 to 1,268 ranges from 582 to 1,276
PDB Jasa Keuangan dan
Asuransi (dalam ribuan rupiah)/ dasar Rp134/ dasar Rp141/
GDP Growth Financial Institution
and Insurance baseline Rp134 baseline Rp141
(in thousands of rupiah) kisaran antara Rp121 hingga Rp145/ kisaran antara Rp127 hingga Rp152/
ranges from Rp121 to Rp145 ranges from Rp127 to Rp152
b. Pengukuran Kerugian Kredit b. Measurement of Expected Credit Loss
Ekspektasi
Input utama dalam pengukuran kerugian The main inputs in measuring expected
kredit ekspektasian adalah variabel credit losses are the following variables:
berikut:
Probability of Default (PD) Probability of Default (PD)
Loss of Given Default (LGD) Loss of Given Default (LGD)
Exposure at Default (EAD) Exposure at Default (EAD)
115
Page 871
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. RISIKO KREDIT (lanjutan) 38. CREDIT RISK (continued)
d. Kualitas kredit dari aset keuangan (lanjutan) d. Credit quality from financial assets
(continued)
Analisis Kualitas Kredit (lanjutan) Credit Quality Analysis (continued)
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai in estimating impairment (continued)
(lanjutan)
b. Pengukuran Kerugian Kredit b. Measurement of Expected Credit Loss
Ekspektasi (lanjutan) (continued)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internally developed statistical models and
internal dan data historis lainnya. other historical data. This parameter is
Parameter ini disesuaikan untuk adjusted to reflect forward-looking
mencerminkan informasi forward-looking. information.
Estimasi PD adalah estimasi pada tanggal Estimated PD is an estimate at a specific
tertentu, yang dihitung berdasarkan model date, which is calculated based on a
peringkat statistik, dan dinilai statistical ranking model, and is assessed
menggunakan rating yang disesuaikan using a rating adjusted for various
dengan berbagai kategori dari debitur dan categories of debtors and exposures. This
eksposur. Model statistik ini didasarkan statistical model is based on internally
pada data yang disusun secara internal compiled data consisting of quantitative
yang terdiri dari faktor kuantitatif dan and qualitative factors.
kualitatif.
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss in the event of
gagal bayar. Parameter LGD diestimasi default. The LGD parameter is estimated
secara historis berdasarkan tingkat historically based on the rate of recovery of
pemulihan atas klaim terhadap debitur claims against default debtors. The LGD
yang gagal bayar. Model LGD model takes into account the structure,
mempertimbangkan struktur, jaminan, guarantees, seniority of claims, the
senioritas klaim, industri debitur, dan biaya debtor's industry, and the cost of recovery
pemulihan setiap jaminan yang merupakan of each guarantee that is an integral part of
bagian integral dari aset keuangan. a financial asset.
EAD merepresentasikan estimasi EAD represents the estimated exposure in
eksposur jika terjadi gagal bayar. EAD the event of default. The EAD of a financial
suatu aset keuangan adalah jumlah asset is the gross carrying amount. For
tercatat bruto. Untuk komitmen pinjaman loan commitments and financial
dan jaminan keuangan, EAD mencakup guarantees, EAD includes the amount that
jumlah yang telah ditarik, serta jumlah has been drawn, as well as the potential
potensial di masa depan yang akan ditarik, future amount to be withdrawn, which is
yang diestimasi berdasarkan pengamatan estimated based on historical observations
historis dan perkiraan berwawasan ke and forward-looking estimates.
depan (forward-looking).
Ketika pemodelan parameter dilakukan When parameter modeling is carried out
secara kolektif, instrumen keuangan collectively, financial instruments are
dikelompokkan berdasarkan kesamaan grouped based on common risk
karakteristik risiko yang meliputi: characteristics which include:
Jenis instrumen; Instrument type;
Kolektabilitas; Collectability;
Tanggal pengakuan awal; Initial recognition date;
Sisa waktu jatuh tempo. Remaining maturity.
116
Page 872
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. RISIKO LIKUIDITAS 39. LIQUIDITY RISK
Risiko likuiditas merupakan risiko akibat Liquidity risk is a risk due to the inability of the Bank
ketidakmampuan Bank untuk memenuhi liabilitas to meet the maturing obligations from cash flow
yang jatuh tempo dari sumber pendanaan arus kas funding and/or of high quality liquid assets that can
dan/atau dari aset likuid berkualitas tinggi yang be pledged, without disrupting the activities and the
dapat diagunkan, tanpa mengganggu aktivitas dan Bank’s financial condition.
kondisi keuangan Bank.
Pengelolaan risiko likuiditas antara lain dilakukan Liquidity risk management, among others, is done
melalui upaya peningkatan pelayanan kepada through efforts to improve services to depositors in
nasabah penyimpan dalam rangka menjaga order to maintain stability and continuity of deposits,
stabilitas dan kontinuitas jumlah simpanan, fund placement policies on safe and liquid
kebijakan penempatan dana pada instrumen yang instruments, contingency funding plan policy, and
aman dan likuid, kebijakan contingency funding monitoring of daily liquidity position and evaluation
plan, dan pemantauan posisi likuiditas secara harian of liquidity position through Asset Liability
serta evaluasi posisi likuiditas melalui rapat Asset Committee ("ALCO") meetings on a regular basis.
Liability Committee (“ALCO”) secara rutin.
31 Desember 2024/December 31, 2024
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
ASET ASSETS
Kas 137.382 137.382 - - - - - - Cash
Current accounts with
Giro pada Bank Indonesia 3.122.333 3.122.333 - - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 47.978 47.978 - - - - - - other banks
Placements with
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 2.179.682 - 2.179.682 - - - - - other banks
Efek-efek 12.729.293 - 2.995.161 - - 1.581.235 - 8.152.897 Securities
Securities purchased
Efek-efek yang dibeli under agreements
dengan janji dijual kembali 1.277.381 - 1.277.381 - - - - - to resell
Kredit yang diberikan 46.261.415 - 148 61.070 15.425 81.116 554.424 45.549.232 Loans
Aset lain-lain*) 418.534 8.895 409.639 - - - - - Other assets*)
66.173.998 3.316.588 6.862.011 61.070 15.425 1.662.351 554.424 53.702.129
Cadangan kerugian Allowance for
penurunan nilai (817.515) impairment losses
Total 65.356.483 Total
LIABILITAS LIABILITIES
Liabilities
Liabilitas segera 862.204 - 862.204 - - - - - due Immediately
Deposits
Simpanan nasabah 48.824.547 11.004.623 22.347.422 11.384.868 3.623.829 267.653 131.357 64.795 from customers
Deposits from
Simpanan dari bank lain 755.053 28.553 726.500 - - - - - other banks
Surat berharga
yang diterbitkan 1.199.093 - - - - - 1.199.093 - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 225.076 - 225.076 - - - - - to repurchase
Pinjaman yang diterima 5.750.000 - 500.000 500.000 2.000.000 500.000 2.250.000 - Borrowings
Beban yang masih harus
dibayar**) 315.810 - 118.186 22.371 14.052 7.019 51.639 102.543 Accrued expenses**)
Liabilitas lain-lain***) 109.728 - 41.690 - 68.038 - - - Other liabilities***)
58.041.511 11.033.176 24.821.078 11.907.239 5.705.919 774.672 3.632.089 167.338
Perbedaan jatuh tempo 8.132.487 (7.716.588) (17.959.067) (11.846.169) (5.690.494) 887.679 (3.077.665) 53.534.791 Maturity gap
Posisi neto setelah Net position after
cadangan kerugian allowance for
penurunan nilai 7.314.972 impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim *) Other assets consist of accrued interest receivables, insurance claim Sreceivables,
asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan setoran jaminan. ATM receivables, receivables to third parties and security deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus **) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi ***) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
117
Page 873
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. RISIKO LIKUIDITAS (lanjutan) 39. LIQUIDITY RISK (continued)
31 Desember 2023/December 31, 2023
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
ASET ASSETS
Kas 115.187 115.187 - - - - - - Cash
Current accounts with
Giro pada Bank Indonesia 3.074.126 3.074.126 - - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 28.294 28.294 - - - - - - other banks
Placements with
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 674.927 - 674.927 - - - - - other banks
Efek-efek 8.578.847 - - - - - - 8.578.847 Securities
Securities purchased
Efek-efek yang dibeli under agreements
dengan janji dijual kembali 6.482.799 - 6.482.799 - - - - - to resell
Kredit yang diberikan 41.350.787 - 697 7.199 8.621 67.163 466.550 40.800.557 Loans
Aset lain-lain*) 413.235 9.501 403.734 - - - - - Other assets*)
60.718.202 3.227.108 7.562.157 7.199 8.621 67.163 466.550 49.379.404 Total
Cadangan kerugian Allowance for
penurunan nilai (1.094.943) impairment losses
Total 59.623.259 Total
LIABILITAS LIABILITIES
Liabilities
Liabilitas segera 1.267.520 - 1.267.520 - - - - - due Immediately
Deposits
Simpanan nasabah 44.976.616 9.506.160 16.538.658 14.749.080 4.024.451 156.154 2.113 - from customers
Deposits from
Simpanan dari bank lain 357.862 40.862 317.000 - - - - - other banks
Surat berharga
yang diterbitkan 2.297.565 - - 799.153 299.682 1.198.730 - Securities issued
Pinjaman yang diterima 4.250.000 - - - 750.000 500.000 3.000.000 - Borrowings
Beban yang masih harus
dibayar**) 339.846 - 105.735 26.262 3.768 - 204.081 - Accrued expenses**)
Liabilitas lain-lain***) 153.877 - 77.055 - 76.822 - - - Other liabilities***)
53.643.286 9.547.022 18.305.968 15.574.495 4.855.041 955.836 4.404.924 -
Perbedaan jatuh tempo 7.074.916 (6.319.914) (10.743.811) (15.567.296) (4.846.420) (888.673) (3.938.374) 49.379.404 Maturity gap
Posisi neto setelah Net position after
cadangan kerugian allowance for
penurunan nilai 5.979.973 impairment losses
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan klaim *) Other assets consist of accrued interest receivables, insurance claim receivables,
asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan setoran jaminan. ATM receivables, receivables to third parties and security deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus **) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi ***) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
118
Page 874
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. RISIKO LIKUIDITAS (lanjutan) 39. LIQUIDITY RISK (continued)
Tabel jatuh tempo berikut ini menyajikan informasi The following maturity table provides information on
mengenai perkiraan jatuh tempo dari liabilitas the estimated maturity of the contractual financial
keuangan sesuai kontrak berdasarkan arus kas liabilities based on undiscounted cash flows as of
undiscounted pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023 as follows:
2023 adalah sebagai berikut:
31 Desember 2024/December 31, 2024
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun - Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
Liabilitas Liabilities
Liabilities due
Liabilitas segera 862.204 - 862.204 - - - - - immediately
Deposits from
Simpanan nasabah 49.189.807 11.004.622 22.498.054 11.559.218 3.657.854 270.321 134.453 65.285 customers
Deposits from
Simpanan dari bank lain 801.509 29.004 772.505 - - - - - other banks
Surat berharga
yang diterbitkan 1.310.442 - - 6.767 21.750 44.225 1.237.700 - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 227.602 - 227.602 - - - - - to repurchase
Pinjaman yang diterima 6.127.185 - 597.661 595.473 2.088.910 552.299 2.292.842 - Borrowings
Beban yang masih harus dibayar*) 369.877 - 119.930 24.970 19.009 13.008 74.517 118.443 Accrued expenses*)
Liabilitas lain-lain**) 111.857 - 42.499 - 69.358 - - - Other liabilities**)
Total 59.000.483 11.033.626 25.120.455 12.186.428 5.856.881 879.853 3.739.512 183.728 Total
*) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus *) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
**) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi **) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
31 Desember 2023/December 31, 2023
Tidak
mempunyai Sampai
Kontrak Jatuh dengan > 1 bulan - > 3 bulan - > 6 bulan - > 1 tahun - Lebih dari
Tempo/ 1 bulan/ 3 bulan/ 6 bulan/ 12 bulan/ 3 tahun/ 3 tahun/
No maturity Up to > 1 month - > 3 months - > 6 months - > 1 year - More than
Akun Total contract 1 month 3 months 6 months 12 months 3 years 3 years Account
Liabilitas Liabilities
Liabilities due
Liabilitas segera 1.267.520 - 1.267.520 - - - - - immediately
Deposits from
Simpanan nasabah 46.371.379 9.584.970 17.152.242 15.296.271 4.173.758 161.947 2.191 - customers
Deposits from
Simpanan dari bank lain 379.144 41.725 337.419 - - - - - other banks
Surat berharga
yang diterbitkan 2.579.315 - - 891.954 27.870 352.126 1.307.365 - Securities issued
Pinjaman yang diterima 4.819.597 - - 75.640 883.540 587.415 3.273.002 - Borrowings
Beban yang masih harus dibayar*) 346.461 - 107.793 26.773 3.841 - 208.054 - Accrued expenses*)
Liabilitas lain-lain**) 156.872 - 78.555 - 78.317 - - - Other liabilities**)
Total 55.920.288 9.626.695 18.943.529 16.290.638 5.167.326 1.101.488 4.790.612 - Total
*) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih harus *) Accrued expenses consist of lease liabilities, accrued interest payable, and provision
dibayar, dan cadangan kerugian operasional. for operational losses.
**) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim asuransi **) Other liabilities consist of payable to third parties, receipt of insurance claims that have
yang belum dialokasikan, utang jasa professional, titipan penyelesaian transaksi, dan not been allocated, payable for professional services, settlement of transactions,
lain-lain. payable for flagging services, and others.
Bank telah memiliki model pengukuran risiko The Bank has a liquidity risk measurement model to
likuiditas untuk mengukur risiko likuiditas dari measure liquidity risk from the Bank's portfolio of
portofolio aset dan liabilitas Bank, dan memberikan assets and liabilities, and provides additional
jaminan keamanan tambahan berdasarkan skenario security assurance based on best case scenarios,
terbaik (best case), terburuk (worst case), dan worst case, and most probable case.
paling mungkin terjadi (most probable case).
119
Page 875
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. RISIKO TINGKAT SUKU BUNGA 40. INTEREST RATE RISK
Bank melakukan pengukuran risiko tingkat suku The Bank assesses interest rate risk using a
bunga dengan menggunakan metodologi yang methodology that identifies interest rate risk from
dapat mengidentifikasi risiko tingkat suku bunga dari asset and liability portfolios that are sensitive to
portofolio aset dan liabilitas yang sensitif terhadap changes in interest rates and determines the
perubahan suku bunga serta menentukan besaran amount of risk to the Bank.
risiko terhadap Bank.
Untuk mengendalikan risiko tingkat suku bunga To control the interest rate risk, the Bank sets the
tersebut, Bank menjadikan tingkat suku bunga guarantee interest rate of the Deposit Insurance
penjaminan dari Lembaga Penjaminan Simpanan Corporation as one of the references in determining
sebagai salah satu acuan dalam menetapkan the interest rate of third party funds and the loan
tingkat suku bunga dana pihak ketiga dan tingkat interest rate. In addition, the collection of the Bank’s
suku bunga kredit. Selain itu, penghimpunan dana funds is always associated with the ability of
Bank selalu dikaitkan dengan kemampuan distribution, as well as attempted non-negative
penyalurannya, serta diupayakan tidak terjadi interest gap so that the net interest margin obtained
negative interest gap sehingga net interest margin by the Bank is always in a positive condition and
yang diperoleh Bank selalu dalam kondisi positif dan interest rate risk can be minimized.
risiko tingkat suku bunga dapat ditekan seminimal
mungkin.
Tabel di bawah ini mengikhtisarkan aset dan The table below summarizes the Bank's financial
liabilitas keuangan Bank pada nilai tercatat, yang assets and liabilities at their carrying values,
dikategorikan berdasarkan jangka waktu kontrak categorized under contract terms as of
pada tanggal 31 Desember 2024 dan 2023: December 31, 2024 and 2023, respectively:
31 Desember 2024/December 31, 2024
Tidak Sampai
dikenakan dengan > 1 bulan - > 3 bulan - 1 tahun - 2 tahun - 3 tahun - 4 tahun - Lebih dari
bunga/ 1 bulan/ 3 bulan/ 1 tahun/ 2 tahun/ 3 tahun/ 4 tahun/ 5 tahun/ 5 tahun/
Non-interest Up to > 1 month - > 3 months - 1 year - 2 years - 3 years - 4 years - More than
Akun Total bearing 1 month 3 months 1 year 2 years 3 years 4 years 5 years 5 years Accounts
Aset Assets
Giro pada Bank Current account with
Indonesia 3.122.333 - 3.122.333 - - - - - - - Bank Indonesia
Current account with
Giro pada bank lain 47.978 - 47.978 - - - - - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.179.682 - 2.179.682 - - - - - - - and other banks
Efek-efek 12.729.293 - 2.995.161 - 1.581.235 - - - - 8.152.897 Securities
Efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 1.277.381 - 1.277.381 - - - - - - - to resell
Kredit yang
diberikan 46.261.415 - 148 61.070 96.541 143.427 410.998 213.090 681.543 44.654.598 Loans
Aset lain-lain*) 418.534 418.534 - - - - - - - - Other assets*)
66.036.616 418.534 9.622.683 61.070 1.677.776 143.427 410.998 213.090 681.543 52.807.495
Liabilitas Liabilities
Liabilities
Liabilitas segera 862.204 862.204 - - - - - - - - due immediately
Deposits
Simpanan nasabah 48.824.547 1.104.705 32.361.075 11.377.283 3.856.975 45.167 46.282 18.681 11.818 2.561 from customers
Simpanan dari Deposits
bank lain 755.053 - 755.053 - - - - - - - from other banks
Surat berharga
yang diterbitkan 1.199.093 - - - - 1.199.093 - - - - Securities issued
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 225.076 - 225.076 - - - - - - - to repurchase
Pinjaman yang diterima 5.750.000 - 500.000 500.000 2.500.000 2.250.000 - - - - Borrowings
Beban yang masih
harus dibayar**) 315.810 132.944 - - - 422 22.090 - - 160.354 Accrued expenses**)
Liabilitas lain-lain***) 109.728 109.728 - - - - - - - - Other liabilities***)
58.041.511 2.209.581 33.841.204 11.877.283 6.356.975 3.494.682 68.372 18.681 11.818 162.915
Total gap suku Total interest
bunga 7.995.105 (1.791.047) (24.218.521) (11.816.213 ) (4.679.199) (3.351.255) 342.626 194.409 669.725 52.644.580 rate gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
120
Page 876
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. RISIKO TINGKAT SUKU BUNGA (lanjutan) 40. INTEREST RATE RISK (continued)
Tabel di bawah ini mengikhtisarkan aset dan The table below summarizes the Bank's financial
liabilitas keuangan Bank pada nilai tercatat, yang assets and liabilities at their carrying values,
dikategorikan berdasarkan jangka waktu kontrak categorized under contract terms as of
pada tanggal 31 Desember 2024 dan 2023: December 31, 2024 and 2023, respectively:
(lanjutan) (continued)
31 Desember 2023/December 31, 2023
Tidak Sampai
dikenakan dengan > 1 bulan - > 3 bulan - 1 tahun - 2 tahun - 3 tahun - 4 tahun - Lebih dari
bunga/ 1 bulan/ 3 bulan/ 1 tahun/ 2 tahun/ 3 tahun/ 4 tahun/ 5 tahun/ 5 tahun/
Non-interest Up to > 1 month - > 3 months - 1 year - 2 years - 3 years - 4 years - More than
Akun Total bearing 1 month 3 months 1 year 2 years 3 years 4 years 5 years 5 years Accounts
Aset Assets
Giro pada Bank Current account with
Indonesia 3.074.126 - 3.074.126 - - - - - - - Bank Indonesia
Current account with
Giro pada bank lain 28.294 - 28.294 - - - - - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan Bank Lain 674.927 - 674.927 - - - - - - - and other banks
Efek-efek 8.578.847 - - - - - - - 39.651 8.539.196 Securities
Efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 6.482.799 - 6.482.799 - - - - - - - to resell
Kredit yang
diberikan 41.350.787 - 697 7.199 75.784 120.505 346.045 185.928 550.810 40.063.819 Loans
Aset lain-lain*) 413.235 413.235 - - - - - - - - Other assets*)
60.603.015 413.235 10.260.843 7.199 75.784 120.505 346.045 185.928 590.461 48.603.015
Liabilitas Liabilities
Liabilities
Liabilitas segera 1.267.520 1.267.520 - - - - - - - - due immediately
Deposits
Simpanan nasabah 44.976.616 1.191.368 30.360.047 9.211.554 4.055.275 156.259 2.113 - - - from customers
Simpanan dari Deposits
bank lain 357.862 - 357.862 - - - - - - - from other banks
Surat berharga
yang diterbitkan 2.297.565 - - 799.153 299.682 - 1.198.730 - - - Securities issued
Pinjaman yang diterima 4.250.000 - - - 1.250.000 2.000.000 1.000.000 - - - Borrowings
Beban yang masih
harus dibayar**) 339.846 339.846 - - - - - - - - Accrued expenses**)
Liabilitas lain-lain***) 153.877 153.877 - - - - - - - - Other liabilities***)
53.643.286 2.952.611 30.717.909 10.010.707 5.604.957 2.156.259 2.200.843 - - -
Total gap suku Total interest
bunga 6.959.729 (2.539.376) (20.457.066) (10.003.508 ) (5.529.173) (2.035.754) (1.854.798 ) 185.928 590.461 48.603.015 rate gap
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
Risiko tingkat suku bunga terjadi dari bermacam- Interest rate risk arises from a variety of banking
macam layanan perbankan kepada nasabah services to customers including the collection of
meliputi penghimpunan dana (antara lain giro, funds (including demand deposits, saving and time
tabungan dan deposito berjangka), penempatan deposits), placement of funds (including loans),
dana (antara lain kredit yang diberikan), komitmen commitments and contingencies, and other
dan kontinjensi, serta instrumen lain yang instruments containing interest rates.
mengandung suku bunga.
ALCO Bank yang beranggotakan Direksi dan The Bank’s ALCO with members of the Board of
beberapa anggota manajemen senior, bertanggung Directors and several senior management
jawab dalam menetapkan kebijakan dan strategi members, is responsible for establishing policies
pengelolaan risiko tingkat suku bunga di banking and strategies for interest rate risk management in
book serta mengawasi penerapan dan the banking book and overseeing the
pelaksanaannya. Tujuan utama ALCO adalah implementation and execution. ALCO's main
mengoptimalkan hasil usaha Bank dengan tetap objective is to optimize the Bank's business results
memperhatikan batasan-batasan risiko yang while taking into account the defined risk limits.
ditetapkan.
121
Page 877
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. RISIKO TINGKAT SUKU BUNGA (lanjutan) 40. INTEREST RATE RISK (continued)
Tabel di bawah ini mengikhtisarkan sensitivitas The table below summarizes the current year
laba tahun berjalan terhadap pergerakan suku earnings sensitivity to interest rate movements
bunga terhadap Bank pada tanggal 31 against the Bank as of December 31, 2024 and
Desember 2024 dan 2023: 2023:
Peningkatan/ Penurunan/
Increase 100bps Decrease 100bps
31 Desember 2024 December 31, 2024
(Mengurangi)/menambah laba (Decrease)/increase net income
tahun berjalan (250.242) 248.583 in current year
31 Desember 2023 December 31, 2023
(Mengurangi)/menambah laba (Decrease)/increase net income
tahun berjalan (27.118) 27.118 in current year
Proyeksi di atas mengasumsikan bahwa seluruh The above projection assumes that all other
variabel lainnya adalah konstan pada tanggal variables are constant at the financial reporting
pelaporan keuangan. date.
41. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell
menjual suatu aset atau harga yang akan dibayar an asset or paid to transfer a liability in an orderly
untuk mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur antara pelaku pasar pada tanggal measurement date. Fair value is derived from
pengukuran. Nilai wajar diperoleh dari kuotasi harga quoted prices or discounted cash flow models.
atau model arus kas diskonto.
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank yang tidak diukur pada nilai wajar pada and liabilities not measured at fair value as of
tanggal 31 Desember 2024 dan 2023: December 31, 2024 and 2023:
31 Desember 2024/December 31, 2024 31 Desember 2023/December 31, 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset Keuangan Financial Assets
Nilai wajar melalui Fair value through
Penghasilan Komprehensif Lain Other Comprehensive Income
Efek-efek 5.506.736 5.506.736 4.300.794 4.300.794 Securities
Biaya perolehan diamortisasi Amortized cost
Efek-efek - neto 7.222.557 7.372.914 4.278.053 4.277.203 Securities - net
Pinjaman yang diberikan
dan Piutang Loans and Receivables
Kas 137.382 137.382 115.187 115.187 Cash
Giro pada Current account with
Bank Indonesia 3.122.333 3.122.333 3.074.126 3.074.126 Bank Indonesia
Giro pada bank lain - neto 47.977 47.977 28.293 28.293 Current account with other banks - net
Penempatan pada Placements with
Bank Indonesia dan bank lain 2.179.682 2.179.682 674.927 674.927 Bank Indonesia and other banks
Efek-efek
yang dibeli dengan Securities purchased under
janji untuk dijual kembali 1.277.381 1.277.381 6.482.799 6.482.799 agreements to resell
Kredit yang diberikan - neto 45.443.901 45.447.484 40.255.845 40.261.589 Loans - net
Aset lain-lain*) - neto 418.534 418.534 413.235 413.235 Other assets*) - net
Total aset keuangan 65.356.483 65.510.423 59.623.259 59.628.153 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Liabilitas Keuangan lainnya Other Financial Liabilities
Liabilitas segera 862.204 862.204 1.267.520 1.267.520 Liabilities due immediately
Simpanan nasabah 48.824.547 48.824.547 44.976.616 44.976.616 Deposits from customers
Simpanan dari bank lain 755.053 755.053 357.862 357.862 Deposits from other banks
Surat berharga yang diterbitkan 1.199.093 1.325.526 2.297.565 2.309.176 Securities issued
Pinjaman yang diterima 5.750.000 6.039.706 4.250.000 4.880.590 Borrowings
Efek-efek yang dijual Securities sold
dengan janji dibeli kembali 225.076 225.076 - - under agreements to repurchase
Beban yang masih harus dibayar**) 315.810 315.810 339.846 339.846 Accrued expenses**)
Liabilitas lain-lain***) 111.857 111.857 156.872 156.872 Other liabilities***)
Total liabilitas keuangan 58.043.640 58.459.779 53.646.281 54.288.482 Total Financial Liabilities
122
Page 878
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan diterima, tagihan *) Other assets consist of accrued interest receivables, insurance claim
klaim asuransi, tagihan transaksi ATM, tagihan kepada pihak ketiga dan receivables, ATM receivables, receivables to third parties and security
setoran jaminan. deposits.
**) Beban yang masih harus dibayar terdiri dari liabilitas sewa, bunga yang masih **) Accrued expenses consist of lease liabilities, accrued interest payable, and
harus dibayar, dan cadangan kerugian operasional. provision for operational losses.
***) Liabilitas lain-lain terdiri dari utang kepada pihak ketiga, penerimaan klaim ***) Other liabilities consist of payable to third parties, receipt of insurance claims
asuransi yang belum dialokasikan, utang jasa professional, titipan that have not been allocated, payable for professional services, settlement of
penyelesaian transaksi, dan lain-lain. transactions, payable for flagging services, and others.
Instrumen keuangan Bank yang diakui pada nilai The Bank's financial instruments are recognized at
wajar berdasarkan hirarki yang digunakan Bank fair value based on the hierarchy used by the Bank
untuk menentukan dan mengungkapkan nilai wajar to determine and disclose the fair value of financial
dari instrumen keuangan adalah sebagai berikut: instruments as follows:
(i) Level 1 - harga kuotasian (tanpa penyesuaian) (i) Level 1 - quoted (unadjusted) market prices in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities;
identik;
(ii) Level 2 - teknik penilaian di mana tingkat level (ii) Level 2 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi baik value measurement is directly or indirectly
secara langsung atau tidak langsung; observable;
(iii) Level 3 - teknik penilaian di mana tingkat level (iii) Level 3 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi value measurement is directly or indirectly
baik secara langsung atau tidak langsung. unobservable.
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank to determine and disclose the fair value
mengungkapkan nilai wajar dari aset dan liabilitas: of assets and liabilities:
31 Desember 2024/December 31, 2024
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada Assets measured at
nilai wajar fair value
Efek-efek yang diukur
pada nilai wajar Securities at
melalui penghasilan fair value through other
komprehensif lain - 5.506.736 - 5.506.736 comprehensive income
Aset yang nilai wajarnya diungkapkan Assets are disclosed at fair value
Kredit yang diberikan - neto - 45.446.074 1.410 45.447.484 Loans - net
Efek-efek yang diukur
pada biaya perolehan Securities at
diamortisasi - neto - 7.372.914 - 7.372.914 amortized cost - net
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - 52.818.988 1.410 52.820.398 fair value
Total - 58.325.724 1.410 58.327.134 Total
Liabilitas yang nilai wajarnya
diungkapkan Liabilities are disclosed at fair value
Surat berharga yang diterbitkan - 1.325.526 - 1.325.526 Securities issued
Pinjaman yang diterima - 6.039.706 - 6.039.706 Borrowings
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - 7.365.232 - 7.365.232 fair value
123
Page 879
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ASET DAN LIABILITAS 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank to determine and disclose the fair value
mengungkapkan nilai wajar dari aset dan liabilitas: of assets and liabilities: (continued)
(lanjutan)
31 Desember 2023/December 31, 2023
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada Assets measured at
nilai wajar fair value
Efek-efek yang diukur
pada nilai wajar Securities at
melalui penghasilan fair value through other
komprehensif lain - 4.299.702 1.092 4.300.794 comprehensive income
Aset yang nilai wajarnya diungkapkan Assets are disclosed at fair value
Kredit yang diberikan - neto - 40.260.859 730 40.261.589 Loans - net
Efek-efek yang diukur
pada biaya perolehan Securities at
diamortisasi - neto - 4.277.203 - 4.277.203 amortized cost - net
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - 44.538.062 730 44.538.792 fair value
Total - 48.837.764 1.822 48.839.586 Total
Liabilitas yang nilai wajarnya
diungkapkan Liabilities are disclosed at fair value
Surat berharga yang diterbitkan - 2.309.176 - 2.309.176 Securities issued
Pinjaman yang diterima - 4.880.590 - 4.880.590 Borrowings
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - 7.189.766 - 7.189.766 fair value
Berikut metode dan asumsi yang digunakan untuk The following are the methods and assumptions
perkiraan nilai wajar: used for the fair value estimates:
Nilai wajar aset dan liabilitas keuangan tertentu The fair value of certain financial assets and
selain efek-efek, kredit yang diberikan dan surat liabilities except for securities, loans and securities
berharga yang diterbitkan mendekati nilai tercatat issued approximates the carrying amount because
karena instrumen keuangan tersebut memiliki those financial instruments have short-term
jangka waktu jatuh tempo yang singkat dan/atau maturities and/or interest rates are frequently
suku bunganya sering ditinjau ulang. reviewed.
Nilai wajar dari kredit yang diberikan dengan suku The fair value of loans with floating rates and the
bunga mengambang dan nilai tercatat atas kredit carrying value of short-term fixed-rate loans is a fair
jangka pendek dengan suku bunga tetap adalah estimate of fair value. The fair value of long-term
perkiraan yang layak atas nilai wajar. Nilai wajar dari loans are provided at a fixed rate by discounting
kredit jangka panjang yang diberikan dengan suku future cash flows using the interest rates available
bunga tetap dengan mendiskonto arus kas masa for the loan on terms, credit risks and remaining
depan menggunakan tingkat suku bunga yang maturities of a similar nature.
tersedia untuk pinjaman dengan persyaratan, risiko
kredit dan sisa jangka waktu jatuh tempo yang
serupa.
Nilai wajar dari efek-efek yang diukur pada nilai The fair value of securities at fair value through other
wajar melalui penghasilan komprehensif lain dan comprehensive income and amortized cost is
biaya perolehan amortisasi dinilai menggunakan valued using the market quotation price. The fair
harga kuotasi pasar. Nilai wajar dari efek-efek yang value of a securities at amortized cost - Asset
yang diukur pada biaya perolehan amortisasi - Efek Backed Securities is calculated by discounting
Beragun Aset dengan mendiskonto arus kas masa future cash flows using available interest rates on
depan menggunakan tingkat suku bunga yang terms, credit risks and remaining maturities of
tersedia dengan persyaratan, risiko kredit dan sisa similar maturities.
jangka waktu jatuh tempo yang serupa.
124
Page 880
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN SIGNIFIKAN 42. SIGNIFICANT AGREEMENTS
a. Pada tanggal 5 Oktober 2015, Bank melakukan a. On October 5, 2015, the Bank entered into a
perjanjian kerja sama dengan PT Artajasa cooperation agreement with PT Artajasa
Pembayaran Elektronis (“Artajasa”), pihak Pembayaran Elektronis ("Artajasa"), a third
ketiga, untuk menyediakan layanan Switching party, to provide Switching System and Card
System dan Card Management System dengan Management System services with validity
masa berlaku 3 (tiga) tahun sejak tanggal period of 3 (three) years from the date of
perjanjian. Perjanjian ini telah diperpanjang agreement. This agreement has been renewed
pada tanggal 5 Oktober 2018 yang berlaku and valid from October 5, 2018 to October 5,
sampai dengan tanggal 5 Oktober 2021 dan 2021 and can be extended automatically for the
dapat diperpanjang secara otomatis selama 12 next 12 months, unless otherwise specified by
bulan berikutnya, kecuali ditentukan lain oleh both parties.
kedua pihak.
b. Pada tanggal 7 Juni 2018 yang telah diubah b. On June 7, 2018, which was last amended on
terakhir kali pada tanggal 12 Desember 2024, December 12, 2024, the Bank entered into an
Bank melakukan perjanjian dengan agreement with PT Asuransi Kredit Indonesia
PT Asuransi Kredit Indonesia (Persero) (Persero) ("Askrindo"), a related party, to
(“Askrindo”), pihak berelasi, untuk melindungi protect the Bank from the risk of uncollectible
Bank dari risiko kerugian tidak tertagihnya loans with insurance on consumptive credit
kredit dengan asuransi atas kredit konsumtif given. This agreement is valid for 3 (three)
yang diberikan. Perjanjian ini berlaku selama years until December 11, 2027.
3 (tiga) tahun sampai dengan tanggal
11 Desember 2027.
c. Pada tanggal 8 Juni 2018, Bank melakukan c. On June 8, 2018, the Bank entered into a
perjanjian kerja sama dengan PT Artajasa cooperation agreement with PT Artajasa
Pembayaran Elektronis, pihak ketiga, tentang Pembayaran Elektronis, a third party, regarding
keanggotaan layanan transaksi elektronis the membership of Artajasa electronic
Artajasa dalam rangka implementasi gerbang transaction services in the framework of
pembayaran nasional (GPN). Perjanjian ini implementing the national payment gateaway
berlaku selama 3 (tiga) tahun dan terus berlaku (GPN). This agreement is valid for 3 (three)
hingga ada pemberitahuan tertulis dari pihak years and continues until there is written
yang ingin mengakhiri perjanjian. notification from the party who wants to
terminate the agreement.
d. Pada tanggal 17 Juli 2019, Bank melakukan d. On July 17, 2019, the Bank entered into
perjanjian kerja sama dengan PT Taspen cooperation agreement with PT Taspen
(Persero), pihak berelasi, tentang pembayaran (Persero), a related party, regarding the
tabungan hari tua, pensiun, jaminan payment of pension plan through Bank’s
kecelakaan kerja dan jaminan kematian melalui deposit account. This agreement was updated
rekening Bank. Perjanjian ini diperbarui pada on April 1, 2024 and is valid until March 30,
1 April 2024 dan berlaku hingga 30 Maret 2026. 2026.
e. Pada tanggal 27 Januari 2021, Bank e. On January 27, 2021, the Bank entered into a
melakukan perjanjian kerja sama penyaluran financing cooperation agreement with
pembiayaan dengan PT Fidac Inovasi PT Fidac Inovasi Teknologi (Fidac), a third
Teknologi (Fidac), pihak ketiga, tentang party, regarding loan financing to active civil
pembiayaan kepada pegawai negeri sipil aktif servants registered in the DUMI peer-to-peer
yang terdaftar dalam sistem peer-to-peer lending system managed by Fidac with a total
lending DUMI yang dikelola oleh Fidac dengan financing facility of Rp100,000. This agreement
total fasilitas pembiayaan sebesar Rp100.000. is valid starting January 27, 2021 and is valid
Perjanjian ini berlaku mulai tanggal 27 Januari for 3 (three) years until there is a written
2021 dan berlaku selama 3 (tahun) tahun termination of the agreement by either party.
hingga ada pengakhiran perjanjian secara
tertulis oleh salah satu pihak.
125
Page 881
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN SIGNIFIKAN (lanjutan) 42. SIGNIFICANT AGREEMENTS (continued)
f. Pada tanggal 12 Maret 2021, Bank melakukan f. On March 12, 2021, the Bank entered into a
perjanjian kerja sama dengan PT Asuransi Jiwa cooperation agreement with PT Asuransi Jiwa
Inhealth Indonesia, pihak berelasi, tentang Inhealth Indonesia, a related party, about
pemasaran produk asuransi “Mandiri Inhealth marketing insurance products "Mandiri Inhealth
Credit Life Protection Bank Mantap” kepada Credit Life Protection Bank Mantap" to Bank
debitur Bank Mantap dengan model bisnis kerja Mantap’s debtors in Bank product with referrall
sama referensi dalam rangka produk bank. collaboration scheme model. This agreement is
Perjanjian ini berlaku selama 3 (tiga) tahun valid for 3 (three) years from March 12, 2021 to
sejak tanggal 12 Maret 2021 hingga 11 Maret March 11, 2024 and may be extended. This
2024 dan dapat diperpanjang. Perjanjian ini agreement was extended on March 12, 2024
diperpanjang pada 12 Maret 2024 dan berlaku and is valid until March 11, 2027.
hingga 11 Maret 2027.
g. Bank mempunyai perjanjian kerjasama g. The Bank entered into a joint financing
pembiayaan bersama dengan PT Bank Mandiri agreement with PT Bank Mandiri (Persero)
(Persero) Tbk. Bank bertindak sebagai agen Tbk. The Bank acts as an agent to underwrite,
untuk kegiatan seleksi konsumen, penagihan collect and administer consumer financing.
dan pengurusan dokumen administrasi.
Pada tanggal 9 Juli 2019, Bank dan PT Bank On July 9, 2019, the Bank and PT Bank Mandiri
Mandiri (Persero) Tbk menandatangani (Persero) Tbk signed a Joint Financing
Perjanjian Kerjasama Pembiayaan Kendaraan Agreement with the total joint financing facility
Bermotor dengan total fasilitas pembiayaan amounting to Rp1,000,000 until December 31,
bersama sebesar Rp1.000.000 hingga 2019 and can be extended based on the
31 Desember 2019 dan dapat diperpanjang agreement of the parties, whereby the Bank
sesuai kesepakatan para pihak, dimana Bank bears the credit risk and receives rewards in
menanggung risiko (risk) kredit dan menerima accordance with its financing portion.
imbalan (rewards) sesuai dengan porsi
pembiayaannya.
Dalam perjanjian kerjasama tersebut, porsi Based on the agreements, the amount of funds
fasilitas pembiayaan yang akan diberikan untuk to be financed by each party is 40.00% from the
konsumen dari masing-masing pihak adalah Bank and 60.00% from PT Bank Mandiri
40,00% dari Bank dan 60,00% dari (Persero) Tbk.
PT Bank Mandiri (Persero) Tbk.
Jumlah pembiayaan bersama dengan Total joint financing amount with PT Bank
PT Bank Mandiri (Persero) Tbk yang dikelola Mandiri (Persero) Tbk managed by the Bank as
oleh Bank pada tanggal 31 Desember 2024 dan of December 31, 2024 and 2023 are as follows:
2023 adalah sebagai berikut:
2024 2023
Kredit yang diberikan 66.944 86.815 Loans
Rata - rata jangka waktu kredit (tahun) 5 - 15 4 - 15 Average of loan period (years)
h. Pada tanggal 5 April 2021, Bank melakukan h. On April 5, 2021, the Bank entered into a first
addendum pertama perjanjian kerja sama addendum cooperation agreement with
dengan PT Bank Mandiri (Persero) Tbk (“Bank PT Bank Mandiri (Persero) Tbk ("Bank
Mandiri”), pihak berelasi, untuk Mandiri"), a related party, to merge the Bank's
menggabungkan ATM milik Bank dalam ATMs in the ATM switching of Bank Mandiri so
switching ATM milik Bank Mandiri sehingga that the Bank's customers are entitled to use
nasabah Bank berhak untuk menggunakan the ATMs owned by Bank Mandiri. This
ATM milik Bank Mandiri. Perjanjian ini berlaku agreement is valid from April 5, 2021 and
mulai tanggal 5 April 2021 dan terus berlaku continues until there is written notification from
hingga ada pemberitahuan tertulis dari pihak the party who wants to terminate the
yang ingin mengakhiri perjanjian. agreement.
126
Page 882
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN SIGNIFIKAN (lanjutan) 42. SIGNIFICANT AGREEMENTS (continued)
i. Pada tanggal 13 April 2022, Bank melakukan i. On April 13, 2022, the Bank entered into a
perjanjian kerja sama dengan PT Asuransi cooperation agreement with PT Asuransi Kredit
Kredit Indonesia tentang penjamin Kredit Indonesia, a related party, regarding guarantor
Usaha Rakyat (KUR). Perjanjian ini berlaku of Kredit Usaha Rakyat (KUR). This agreement
selama 3 (tiga) tahun sejak tanggal 19 Januari is valid for 3 (three) years from
2022 dan berakhir pada tanggal 18 Januari January 19, 2022 to January 18, 2025.
2025. Pada tanggal 26 November 2024, On November 26, 2024, this agreement has
perjanjian ini telah diperpanjang hingga been extended up to November 26, 2027.
26 November 2027.
j. Pada tanggal 22 Januari 2024, Bank j. On January 22, 2024, the Bank signed a
melakukan perjanjian kerja sama pembiayaan cooperation agreement regarding Joint
kendaraan bermotor dengan PT Mandiri Utama Financing with PT Mandiri Utama Finance
Finance (MUF) melalui produk joint financing. (MUF). The joint financing limit including
Besarnya limit kerja sama untuk pembiayaan financing for the credit takeover is amounting to
bersama termasuk untuk pembiayaan Rp1,000,000 which is valid for 1 (one) year
pengambilalihan piutang adalah sebesar since the agreement was signed. This
Rp1.000.000 yang berlaku 1 (satu) tahun sejak agreement is valid for a period of 1 (one) year
perjanjian ditandatangani. Perjanjian ini berlaku from December 1, 2023 to December 1, 2024
dengan jangka waktu 1 (satu) tahun sejak and can be extended according to the
tanggal 1 Desember 2023 sampai dengan agreement of the parties.
1 Desember 2024 dan dapat diperpanjang
sesuai kesepakatan para pihak.
k. Pada tanggal 10 Januari 2024, Bank k. On January 10, 2024, the Bank entered into a
melakukan perjanjian kerja sama dengan cooperation agreement with PT Fintek Karya
PT Fintek Karya Nusantara (FINARYA) tentang Nusantara (FINARYA) regarding Fund
Layanan Penyaluran Dana melalui LinkAja. Distribution Services through LinkAja. This
Perjanjian ini berlaku selama 3 (tiga) tahun agreement is valid for 3 (three) years from
sejak tanggal 1 Oktober 2024 dan berakhir October 1, 2024 to September 30, 2027.
sampai dengan 30 September 2027.
l. Pada tanggal 20 Mei 2024, Bank melakukan l. On May 20, 2024, the Bank entered into a
perjanjian kerjasama dengan PT Heksa cooperation agreement with PT Heksa Solution
Solution Insurance tentang Perjanjian Insurance regarding the Cooperation of
Kerjasama Bancassurance Model Bisnis Bancassurance Business Model Integration for
Integrasi Produk-Produk Deposito Pro. Time Deposit Products. This agreement is valid
Perjanjian ini berlaku selama 3 (tiga) tahun dan for 3 (three) years and can be extended based
dapat diperpanjang kembali berdasarkan on the agreement of the Parties.
kesepakatan Para Pihak.
m. Pada tanggal 25 Oktober 2024, Bank m. On October 25, 2024, the Bank entered into a
melakukan perjanjian kerjasama dengan cooperation agreement with PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk tentang (Persero) Tbk regarding the Implementation of
Penyelenggaraan Layanan Top Up Mandiri Mandiri E-Money Top Up Services via API. This
E-Money melalui API. Perjanjian ini berlaku agreement is valid for 3 (three) years and can
selama 3 (tiga) tahun dan dapat diperpanjang be extended based on the agreement of the
berdasarkan kesepakatan Para Pihak. Parties.
n. Pada tanggal 18 Desember 2024, Bank n. On December 18, 2024, the Bank entered into
melakukan perjanjian kerjasama dengan a cooperation agreement with PT Bank Mandiri
PT Bank Mandiri (Persero) tentang Pemasaran (Persero) Tbk regarding Joint Marketing of
Bersama Produk Kredit Pra Pensiun PT Bank PT Bank Mandiri Taspen Pre-Retirement Credit
Mandiri Taspen. Perjanjian ini berlaku selama Products. This agreement is valid for 1 (one)
1 (satu) tahun sampai dengan tanggal year until December 18, 2025.
18 Desember 2025.
127
Page 883
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TAMBAHAN INFORMASI ARUS KAS 43. ADDITIONAL CASH FLOW INFORMATION
Rekonsiliasi liabilitas yang timbul dari aktivitas The reconciliation of liabilities that arised from
pendanaan adalah sebagai berikut: financing activities are as follows:
Perubahan
nonkas -
amortisasi
biaya transaksi/
Non-cash activities -
1 Januari 2024/ Arus Kas/ amortization of 31 Desember 2024/
January 1, 2024 Cash Flows transaction cost December 31, 2024
Surat berharga yang diterbitkan 2.297.565 (1.100.000) 1.528 1.199.093 Securities issued
Pinjaman yang diterima 4.250.000 1.500.000 - 5.750.000 Borrowings
Liabilitas sewa 204.081 (48.450) 27.235 182.866 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 6.751.646 351.550 28.763 7.131.959 activities
Perubahan
nonkas -
amortisasi
biaya transaksi/
Non-cash activities -
1 Januari 2023/ Arus Kas/ amortization of 31 Desember 2023/
January 1, 2023 Cash Flows transaction cost December 31, 2023
Surat berharga yang diterbitkan 2.295.395 - 2.170 2.297.565 Securities issued
Pinjaman yang diterima 3.500.000 750.000 - 4.250.000 Borrowings
Liabilitas sewa 215.160 (44.620) 33.541 204.081 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 6.010.555 705.380 35.711 6.751.646 activities
44. STANDAR AKUNTANSI YANG TELAH 44. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Berikut ini ikhtisar Pernyataan Standar Akuntansi The following summarizes the Statements of
Keuangan (PSAK) dan Interpretasi Standar Financial Accounting Standards (PSAK) and
Akuntansi Keuangan (ISAK) yang telah disahkan Interpretation of Financial Accounting Standards
oleh Dewan Standar Akuntansi Keuangan (DSAK) (ISAK) issued by the Board of Financial Accounting
namun belum berlaku efektif untuk laporan Standards (DSAK) but not yet effective for the
keuangan untuk tahun yang berakhir pada tanggal financial statements for the year ended
31 Desember 2024: December 31, 2024:
Efektif 1 Januari 2025 Effective January 1, 2025
- Amandemen PSAK 221: “Pengaruh Perubahan - Amendment to PSAK 221: “Effect of Changes
Kurs Valuta Asing tentang Kekurangan in Foreign Exchange Rates on the Lack of
Ketertukaran” Convertibility”
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang akan mungkin statements, the Bank are still evaluating the
timbul dari penerapan standar baru dan revisi potential impact of these new and revised standards
tersebut serta pengaruhnya terhadap laporan to the financial statements.
keuangan.
Mulai 1 Januari 2025, referensi terhadap masing- Beginning January 1, 2025, references to the
masing PSAK dan ISAK akan diubah sebagaimana individual PSAKs and ISAKs will be changed as
diterbitkan oleh DSAK-IAI. published by DSAK-IAI.
128
Page 884
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Financial Accounting Standards. Such additional
Informasi tersebut disusun sesuai dengan regulasi information was prepared in accordance with
Otoritas Jasa Keuangan. regulations of Financial Services Authority.
Giro Wajib Minimum Minimum Statutory Reserve Requirement
Giro Wajib Minimum (GWM) Bank pada tanggal The Bank’s Minimum Statutory Reserve
31 Desember 2024 dan 2023 dihitung berdasarkan Requirement (GWM) as of December 31, 2024 and
Peraturan Bank Indonesia: 2023 is calculated based on Bank Indonesia’s
Regulation:
2024 2023
Rupiah Rupiah
- GWM Primer*) 6,25% 6,30% Primary GWM*) -
(i) GWM secara harian 0,00% 0,00% Daily GWM (i)
(ii) GWM secara rata-rata 6,25% 6,30% Average GWM (ii)
- GWM PLM 5,02% 5.00% PLM GWM -
*) Sesuai dengan PADG No. 12 Tahun 2023 berdasarkan *) In accordance with PADG No. 12 of 2023 based on the Second
Perubahan Kedua atas PADG No. 24/8/PADG/2022 dan Amendment to PADG No. 24/8/PADG/2022 and considering
mempertimbangkan Surat Bank Indonesia No. Bank Indonesia Letter No. 26/201/DKMP/Srt/B Concerning
26/201/DKMP/Srt/B Perihal Informasi Pemberian Kebijakan Information on the Provision of Macroprudential Liquidity
Insentif Likuiditas Makroprudensial (KLM) dan Besaran KLM Incentive (KLM) Policies and the Amount of KLM for the Period
Periode Bulan Desember 2024. of December 2024.
Pada tanggal 29 November 2023, Bank Indonesia On November 29, 2023, Bank Indonesia issued
mengeluarkan PADG No. 18 Tahun 2023 yang PADG No. 18 of 2023, which is the seventh
merupakan perubahan ketujuh atas amendment to No. 21/22/PADG/2019 concerning
No. 21/22/PADG/2019 tentang Rasio Intermediasi the Macroprudential Intermediation Ratio and
Makroprudensial dan Penyangga Likuiditas Macroprudential Liquidity Buffer for Conventional
Makroprudensial bagi Bank Umum Konvensional, Commercial Banks, Sharia Commercial Banks, and
Bank Umum Syariah, dan Unit Usaha Syariah yang Sharia Business Units, which is effective from
berlaku mulai 1 Desember 2023. December 1, 2023.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of December 31, 2024 and 2023, the Bank has
telah memenuhi rasio seperti telah disebutkan di fulfilled all the requirements as mentioned above.
atas. Rasio Giro Wajib Minimum untuk rekening The ratio of the Minimum Statutory Reserve
Rupiah yaitu masing-masing sebesar: requirement for its Rupiah accounts are as follows:
2024 2023
Rupiah Rupiah
- GWM Primer 5,02% 6,32% Primary GWM -
(i) GWM secara harian 0,00% 0,00% Daily GWM (i)
(ii) GWM secara rata-rata 5,02% 6,32% Average GWM (ii)
- GWM PLM 15,92% 17,18% PLM GWM -
Pada tanggal 31 Desember 2024 dan 2023, Rasio On December 31, 2024 and 2023, the Bank’s
Intermediasi Makroprudensial (RIM) berada dalam Macroprudential Intermediation Ratio (RIM) was
kisaran RIM target. Pada tanggal 31 Desember 2024 within the RIM target range. On December 31, 2024
dan 2023, Kewajiban Penyediaan Modal Minimum and 2023, Capital Adequacy Ratio (CAR) of the
(KPMM) Bank lebih besar dari KPMM insentif. Bank was greater than CAR incentives.
129
Page 885
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Aset berdasarkan kolektibilitas Assets by collectibility
Kolektibilitas aset sesuai dengan Peraturan Otoritas Assets collectibility in accordance with Regulation of
Jasa Keuangan (“POJK”) No. 40/POJK.03/2019 the Financial Services Authority (“POJK”)
tanggal 19 Desember 2019 tentang Penilaian No. 40/POJK.03/2019 dated December 19, 2019
Kualitas Aset Bank Umum adalah sebagai berikut: regarding “Asset Quality Ratings for Bank” are as
follows:
31 Desember 2024/December 31, 2024
Dalam
Perhatian
Khusus/
Lancar/ Special Kurang Lancar/ Diragukan/ Macet/
Current Mention Sub-standard Doubtful Loss Total
Giro pada Bank Current accounts with
Indonesia 3.122.333 - - - - 3.122.333 Bank Indonesia
Giro pada bank Current accounts with
lain 47.978 - - - - 47.978 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 2.179.682 - - - - 2.179.682 other banks
Efek-efek 12.729.293 - - - - 12.729.293 Securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 1.277.381 - - - - 1.277.381 agreements to resell
Kredit yang diberikan 45.860.204 225.805 69.121 53.572 52.713 46.261.415 Loans
Aset lain-lain*) 416.609 1.925 - - - 418.534 Other assets*)
65.633.480 227.730 69.121 53.572 52.713 66.036.616
Dikurangi: Less:
Cadangan Kerugian Allowance of
Penurunan Nilai (652.128) (52.581) (27.494) (32.782) (52.530) (817.515) Impairment Losses
Neto 64.981.352 175.149 41.627 20.790 183 65.219.101 Net
31 Desember 2023/December 31, 2023
Dalam
Perhatian
Khusus/
Lancar/ Special Kurang Lancar/ Diragukan/ Macet/
Current Mention Sub-standard Doubtful Loss Total
Giro pada Bank Current accounts with
Indonesia 3.074.126 - - - - 3.074.126 Bank Indonesia
Giro pada bank Current accounts with
lain 28.294 - - - - 28.294 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 674.927 - - - - 674.927 other banks
Efek-efek 8.578.847 - - - - 8.578.847 Securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 6.482.799 - - - - 6.482.799 agreements to resell
Kredit yang diberikan 40.989.608 179.589 57.825 54.206 69.559 41.350.787 Loans
Aset lain-lain*) 411.242 1.993 - - - 413.235 Other assets*)
60.239.843 181.582 57.825 54.206 69.559 60.603.015
Dikurangi: Less:
Cadangan Kerugian Allowance of
Penurunan Nilai (876.987) (67.615) (36.257) (44.629) (69.455) (1.094.943) Impairment Losses
Neto 59.362.856 113.967 21.568 9.577 104 59.508.072 Net
*) Aset lain-lain terdiri dari pendapatan bunga yang masih akan *) Other assets consist of accrued interest receivables, insurance claim
diterima, tagihan klaim asuransi, tagihan transaksi ATM, tagihan receivables, ATM receivables, receivables to third parties and security
kepada pihak ketiga dan setoran jaminan. deposits.
130
Page 886
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Kredit Direstrukturisasi Restructured Loans
Kredit yang diberikan yang telah direstrukturisasi The restructured loans by the Bank based on the
oleh Bank berdasarkan kolektibilitas OJK pada collectibility of OJK as of December 31, 2024 and
tanggal 31 Desember 2024 dan 2023 adalah sebagai 2023 are as follows:
berikut:
2024 2023
Lancar 30.961 53.019 Current
Dalam Perhatian Khusus 6.875 10.120 Special Mention
Kurang lancar 365 706 Sub-standard
Diragukan 357 589 Doubtful
Macet 698 1.317 Loss
Total 39.256 65.751 Total
Rasio Non-Performing Loan Non-Performing Loan Ratio
Jumlah minimum cadangan kerugian penurunan nilai The minimum allowance for impairment losses on
kredit bermasalah yang wajib dibentuk sesuai non-performing loans provided based on OJK
dengan Peraturan OJK adalah sebesar Rp89.073 Regulation amounted Rp89,073 and Rp103,186 as
dan Rp103.186 masing-masing pada tanggal of December 31, 2024 and 2023, respectively.
31 Desember 2024 dan 2023.
Rasio kredit bermasalah dihitung sesuai dengan The ratio of non-performing loans is calculated in
pedoman perhitungan rasio keuangan sebagaimana accordance with the financial ratio calculation
tercantum dalam Surat Edaran Bank Indonesia (“SE- guidelines as stated in Bank Indonesia Circular
BI”) No. 3/30/DPNP tanggal 14 Desember 2001 Letter ("SE-BI") No. 3/30/DPNP dated December
sebagaimana telah diubah terakhir dengan SE-BI 14, 2001 as last amended by Bank Indonesia
No. 13/30/DPNP tanggal 16 Desember 2011. Circular Letter No. 13/30/DPNP dated December
16, 2011.
Rasio kredit bermasalah (“NPL”) Bank secara bruto The Bank's gross NPL ratio (before deducting the
(sebelum dikurangi cadangan kerugian penurunan allowance for impairment losses) as of
nilai) pada tanggal 31 Desember 2024 dan 2023, December 31, 2024 and 2023, amounted to
masing-masing sebesar Rp175.406 dan Rp181.590, Rp175,406 and Rp181,590, respectively, 0.38% or
atau masing-masing sebesar 0,38% dan 0,44%. 0.44%, respectively.
Rasio kredit bermasalah Bank secara neto pada The Bank's net non-performing loans ratio as of
tanggal 31 Desember 2024 dan 2023, masing- December 31, 2024 and 2023, amounted to
masing sebesar Rp62.599 dan Rp31.249 atau Rp62,599 and Rp31,249, respectively, or 0.14%
masing-masing sebesar 0,14% dan 0,08%. and 0.08%, respectively.
Berikut ini adalah perbandingan antara NPL The following presents a comparison between the
coverage ratio dengan mempertimbangkan dan Non-Performing Loans (NPL) coverage ratio when
tidak mempertimbangkan kemampuan pembayaran factoring in and when not considering the payment
perusahaan asuransi. ability of insurance companies:
2024 2023
Coverage ratio*) 175% 242% Coverage ratio*)
*) coverage ratio tersebut tidak memperhitungkan overlay. Jika *) coverage ratio above does not consider overlay. If overlay
memperhitungkan overlay, maka coverage ratio pada is considered, then coverage ratio as of December 31,
31 Desember 2024 dan 2023 adalah 466% dan 603%. 2024 and 2023 are 466% and 603%, respectively.
131
Page 887
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Kewajiban Penyediaan Modal Minimum Minimum Capital Requirement
Kewajiban Penyediaan Modal Minimum (“KPMM”) Minimum Capital Adequacy Ratio ("KPMM") is the
adalah rasio modal terhadap Aset Tertimbang ratio of capital to Risk Weighted Assets ("RWA").
Menurut Risiko (“ATMR”). Perhitungan KPMM pada The calculation of KPMM as of December 31, 2024
tanggal 31 Desember 2024 dan 2023 didasarkan and 2023 is based on OJK’s Regulation
pada Peraturan OJK No. 34/POJK.03/2016 tanggal No. 34/POJK.03/2016 dated September 22, 2016
22 September 2016 dan POJK and OJK’s Regulation No.27/POJK.03/2022 dated
No.27/POJK.03/2022 tanggal 26 Desember 2022. December 26, 2022.
Untuk perhitungan Aset Tertimbang Menurut Risiko The calculation of Risk Weighted Assets (RWA),
(ATMR), Bank menggunakan Pendekatan Standar Bank uses Basel III Reforms Standardized
Basel III Reforms untuk ATMR Kredit mengacu pada Approach for Credit Risk based on SEOJK
SEOJK No.24/SEOJK.03/2021, sedangkan untuk No.24/SEOJK.03/2021, whereas for Operational
ATMR Operasional mengacu pada SEOJK Risk based on SEOJK No.06/SEOJK.03/2020.
No.06/SEOJK.03/2020.
Rasio kewajiban penyediaan modal Bank dengan The Bank's capital adequacy ratio by taking into
memperhitungkan risiko kredit, risiko operasional, account credit risk, operational risk, and market risk
dan risiko pasar pada tanggal 31 Desember 2024 on December 31, 2024 and 2023 is as follows:
dan 2023 adalah sebagai berikut:
2024 2023
Rasio KPMM CAR Ratio
Modal: Capital:
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET-1) 7.469.576 6.124.542 Common Equity (CET-1)
Modal Inti Tambahan (AT-1) - - Additional Tier (AT-1)
Total modal inti (Tier 1) 7.469.576 6.124.542 Total Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 332.969 305.173 Supplementary Capital (Tier 2)
Total Modal untuk Risiko Kredit, Risiko Total Capital for Credit Risk,
Operasional, dan Risiko Pasar 7.802.545 6.429.715 Operational and Market
Rasio KPMM CAR Ratio
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Kredit 26.499.997 24.242.371 Credit Risk
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Operasional 1.949.063 1.573.320 Operational Risk
Aset Tertimbang Menurut Risk Weighted Assets (ATMR)
Risiko (ATMR) Pasar - - Market Risk
Total ATMR untuk Risiko Kredit, Total ATMR for Credit Risks,
Risiko Operasional Operational Risks,
dan Risiko Pasar 28.449.060 25.815.691 and Market Risks
Rasio KPMM Capital Adequancy Ratio
Rasio CET-1 26,26% 23,72% CET-1 Ratio
Rasio Tier 1 26,26% 23,72% Tier 1 Ratio
Rasio Tier 2 1,17% 1,18% Tier 2 Ratio
Rasio Total 27,43% 24,91% Total Ratio
Rasio Minimum CET-1 4,50% 4,50% CET-1 Minimum Ratio
Rasio Minimum Tier 1 6,00% 6,00% Tier 1 Minimum Ratio
Rasio KPMM Minimum Minimum CAR based on
berdasarkan profil risiko 8,00% 8,00% risk profile
132
Page 888
The original financial statements included herein are in
Indonesian language.
PT BANK MANDIRI TASPEN PT BANK MANDIRI TASPEN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENGUNGKAPAN INFORMASI TAMBAHAN 45. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Batas Maksimum Pemberian Kredit Legal Lending Limit
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat pelanggaran ataupun pelampauan Batas breach or violation of the Legal Lending Limit
Maksimum Pemberian Kredit (“BMPK”) kepada ("LLL") to third parties and related parties as
pihak ketiga dan pihak berelasi sesuai dengan required by Bank Indonesia regulations.
peraturan yang telah ditetapkan Bank Indonesia.
Kredit Usaha Kecil Loans to Small Business
Rasio kredit usaha kecil terhadap jumlah kredit yang The ratio of loans to small business to total loans as
diberikan pada tanggal 31 Desember 2024 dan of December 31, 2024 and 2023 are 0.35% and
2023 masing-masing sebesar 0,35% dan 0,01%. 0.01%, respectively.
46. REKLASIFIKASI AKUN 46. RECLASSIFICATION OF ACCOUNT
Akun terkait beban premi penjaminan simpanan Accounts related to deposit guarantee premium
dalam laporan keuangan pada tanggal expense in the financial statements as of December
31 Desember 2023 telah direklasifikasi agar sesuai 31, 2023 had been reclassified to conform with the
dengan penyajian akun-akun pada laporan presentation of accounts in the financial statements
keuangan pada tanggal 31 Desember 2024 sebagai as of December 31, 2024 as follows:
berikut:
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Sebelum Setelah
reklasifikasi/ reklasifikasi/
Before Reklasifikasi/ After
reclassification Reclassifications reclassification
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF AND OTHER COMPREHENSIVE
LAIN INCOME
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Beban bunga (2.386.400) 82.096 (2.304.304) Interest expenses
Beban operasional lainnya Other operating expenses
Umum dan administrasi (716.496) (82.096) (798.592) General and administrative
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Pembayaran beban bunga (2.352.958) 82.096 (2.270.862) Payments of interest expenses
Pembayaran beban umum dan Payments of general and
administrasi (463.392) (82.096) (545.488) administrative expenses
47. PENYELESAIAN LAPORAN KEUANGAN 47. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab penuh atas The management of the Bank is responsible for the
penyusunan laporan keuangan ini yang preparation of these financial statements which
diselesaikan dan diotorisasi untuk diterbitkan pada were completed and authorized for issued on
tanggal 4 Februari 2025. February 4, 2025.
133
Page 889
PT BANK MANDIRI (PERSERO) TBK. DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2024 DAN 2023/ 31 DECEMBER 2024 AND 2023
Page 890
Page 891
Page 892
Page 893
Page 894
Page 895
Page 896
Page 897
Page 898
Page 899
Page 900
Page 901
Page 902
Page 903
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
Daftar Isi/
Table of Contents
Halaman/Pages
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position 1-8
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements of Profit or Loss and Other Comprehensive Income 9 - 11
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equity 12 - 13
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows 14 - 17
Catatan Atas Laporan Keuangan Konsolidasian/
Notes to the Consolidated Financial Statements 18 - 431
Informasi Keuangan Entitas Induk/
Parent Entity Financial Information
Laporan Posisi Keuangan Entitas Induk/
Statements of Financial Position - Parent Entity Lampiran/Appendix 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Entitas Induk/
Statements of Profit or Loss and Other Comprehensive
Income - Parent Entity Lampiran/Appendix 2
Laporan Perubahan Ekuitas Entitas Induk/
Statements of Changes in Equity - Parent Entity Lampiran/Appendix 3
Laporan Arus Kas Entitas Induk/
Statements of Cash Flows - Parent Entity Lampiran/Appendix 4
************************
Page 904
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ASET ASSETS
Kas 2c,2g,62.B.(vii) 31.665.082 26.431.740 Cash
Current accounts with
Giro pada Bank Indonesia 2c,2g,2h,4 105.146.044 108.605.322 Bank Indonesia
Current accounts with
Giro pada bank lain 2c,2f,2g,2h,5 other banks
Pihak berelasi 56 194.411 461.097 Related parties
Pihak ketiga 46.474.028 36.144.993 Third parties
46.668.439 36.606.090
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (30.755) (32.205) impairment losses
Neto 46.637.684 36.573.885 Net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2c,2f,2i,6 and other banks
Pihak berelasi 56 3.107.120 2.049.472 Related parties
Pihak ketiga 60.122.934 71.838.685 Third parties
63.230.054 73.888.157
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.679) (957) impairment losses
Neto 63.228.375 73.887.200 Net
Efek-efek 2c,2f,2j,7 Marketable securities
Pihak berelasi 56 20.223.075 23.774.139 Related parties
Pihak ketiga 75.118.481 70.807.983 Third parties
95.341.556 94.582.122
Ditambah/(dikurangi): Add/(less):
Premi/(diskonto) yang belum unamortised
diamortisasi, keuntungan/ premiums/(discount rate),
(kerugian) - neto yang unrealised gains/
belum direalisasi dari (losses) - net from
kenaikan/(penurunan) increase/(decrease)
nilai wajar dan in fair value
cadangan kerugian and allowance for
penurunan nilai 136.495 (36.281) impairment losses
Neto 95.478.051 94.545.841 Net
Obligasi pemerintah Government bonds
Pihak berelasi 2c,2f,2k,8,56 287.272.659 309.182.971 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 2c,2f,2l,9 transactions
Pihak berelasi 56 7.054.667 7.581.513 Related parties
Pihak ketiga 22.919.450 18.463.040 Third parties
29.974.117 26.044.553
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.422.889) (1.494.653) impairment losses
Neto 28.551.228 24.549.900 Net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
1
Page 905
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ASET (lanjutan) ASSETS (continued)
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 2c,2f,2m,10 agreements to resell
Pihak berelasi 4.613 - Related parties
Pihak ketiga 8.285.525 22.692.928 Third parties
Total 8.290.138 22.692.928 Total
Tagihan derivatif 2c,2f,2n,11 Derivative receivables
Pihak berelasi 56 2.948.995 198.156 Related parties
Pihak ketiga 4.812.513 1.796.775 Third parties
Total 7.761.508 1.994.931 Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 2c,2f,2o,12 receivables/financing
Pihak berelasi 56 291.635.100 238.081.020 Related parties
Pihak ketiga 1.331.581.512 1.121.751.175 Third parties
1.623.216.612 1.359.832.195
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (49.354.645) (53.098.619) impairment losses
Neto 1.573.861.967 1.306.733.576 Net
Piutang pembiayaan Consumer financing
konsumen 2c,2f,2p,13 receivables
Pihak berelasi 56 41.346 11.542 Related parties
Pihak ketiga 41.531.960 32.738.254 Third parties
41.573.306 32.749.796
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (934.353) (713.044) impairment losses
Neto 40.638.953 32.036.752 Net
Investasi bersih dalam Net investment finance
sewa pembiayaan 2c,2q,14 leases
Pihak ketiga 5.757.076 5.489.242 Third parties
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (103.337) (70.170) impairment losses
Neto 5.653.739 5.419.072 Net
Tagihan akseptasi 2c,2f,2u,15 Acceptance receivables
Pihak berelasi 56 1.698.864 2.250.427 Related parties
Pihak ketiga 7.615.001 12.543.461 Third parties
9.313.865 14.793.888
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (31.340) (122.212) impairment losses
Neto 9.282.525 14.671.676 Net
Penyertaan saham 2f,2s,16 Investments in shares
Pihak berelasi 56 1.023.142 652.420 Related parties
Pihak ketiga 1.395.592 1.209.067 Third parties
2.418.734 1.861.487
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses
Neto 2.416.748 1.827.364 Net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
2
Page 906
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ASET (lanjutan) ASSETS (continued)
Biaya dibayar dimuka 17 4.827.723 2.719.789 Prepaid expenses
Pajak dibayar dimuka 2ad,33a 739.015 436.532 Prepaid taxes
Aset tetap 2r.i,2r.ii,18 90.458.680 82.315.031 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (27.427.835) (24.337.324) depreciation
Neto 63.030.845 57.977.707 Net
Aset takberwujud 2r.iii,19 15.743.152 13.669.071 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (8.698.409) (7.794.473) amortisation
Neto 7.044.743 5.874.598 Net
Aset lain-lain 2c,2t,2v,2af,20 38.930.431 39.474.741 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (1.587.650) (1.596.320) impairment losses
Neto 37.342.781 37.878.421 Net
Aset pajak tangguhan - neto 2ad,33e 8.353.454 10.179.244 Deferred tax assets - net
TOTAL ASET 2.427.223.262 2.174.219.449 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
3
Page 907
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 2w 5.703.731 4.484.956 immediately
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 2c,2f,2x,21 demand deposits
Pihak berelasi 56 154.155.472 166.637.832 Related parties
Pihak ketiga 414.420.537 385.721.324 Third parties
Total 568.576.009 552.359.156 Total
Tabungan dan Saving deposits and
tabungan wadiah saving
wadiah 2c,2f,2x,22 deposits
Pihak berelasi 56 6.339.043 7.540.541 Related parties
Pihak ketiga 573.852.753 501.750.948 Third parties
Total 580.191.796 509.291.489 Total
Deposito berjangka 2c,2f,2x,23 Time deposits
Pihak berelasi 56 53.490.298 34.852.981 Related parties
Pihak ketiga 243.976.854 254.944.523 Third parties
Total 297.467.152 289.797.504 Total
Total simpanan Total deposits from
nasabah 1.446.234.957 1.351.448.149 customers
Simpanan dari Deposits from
bank lain other banks
Giro, Demand deposits, wadiah
giro wadiah dan demand deposits
tabungan 2c,2f,2y,24 and saving deposits
Pihak berelasi 56 4.299.236 183.333 Related parties
Pihak ketiga 4.790.802 6.510.250 Third parties
Total 9.090.038 6.693.583 Total
Inter-bank call money 2c,2y,25 Inter-bank call money
Pihak berelasi 56 1.931.400 100.000 Related parties
Pihak ketiga 8.030.154 7.181.896 Third parties
Total 9.961.554 7.281.896 Total
Deposito berjangka 2c,2f,2y,26 Time deposits
Pihak berelasi 56 289.710 384.925 Related parties
Pihak ketiga 7.701.407 3.324.376 Third parties
Total 7.991.117 3.709.301 Total
Total simpanan dari Total deposits from
bank lain 27.042.709 17.684.780 other banks
Liabilitas kepada pemegang polis Liabilities to unit-link
pada kontrak unit-link 2z,27 28.012.886 29.194.702 policyholders
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
4
Page 908
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas atas efek-efek yang Securities sold
dijual dengan janji under agreements
dibeli kembali 2c,2m,28,59 to repurchase liabilities
Pihak ketiga 90.256.225 36.330.064 Third parties
Liabilitas derivatif 2c,2f,2n,11 Derivative payables
Pihak berelasi 56 2.133.504 76.404 Related parties
Pihak ketiga 5.203.494 2.037.449 Third parties
Total 7.336.998 2.113.853 Total
Liabilitas akseptasi 2c,2f,2u,29 Acceptance payables
Pihak berelasi 57 2.565.287 2.614.261 Related parties
Pihak ketiga 6.570.726 12.179.627 Third parties
Total 9.136.013 14.793.888 Total
Liabilitas pajak tangguhan 2ad,33e 9.278 - Deferred tax liabilities
Efek-efek yang diterbitkan 2c,2f,2aa,30,59 Debt securities issued
Pihak berelasi 56 4.580.825 5.066.435 Related parties
Pihak ketiga 36.639.142 45.329.621 Third parties
41.219.967 50.396.056
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (78.900) (78.292) debt issuance cost
Neto 41.141.067 50.317.764 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 2c,31c 1.114.013 1.143.758 contingencies
Beban yang masih harus dibayar 2c,2af,32 5.466.461 4.799.446 Accrued expenses
Utang pajak 2ad,33b 3.078.642 2.690.902 Taxes payable
Employee benefit
Liabilitas imbalan kerja 2ai,34,51 7.160.018 11.894.629 liabilities
Provisi 63b 264.275 286.081 Provision
Liabilitas lain-lain 2c,35 40.131.500 37.399.213 Other liabilities
Pinjaman yang diterima 2c,2f,2ab,36,59 Fund borrowings
Pihak berelasi 56 4.627.957 2.481.824 Related parties
Pihak ketiga 143.288.024 92.963.635 Third parties
Total 147.915.981 95.445.459 Total
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
5
Page 909
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Pinjaman dan efek-efek Subordinated loans and
subordinasi 2c,2f, 2ac,37,59 marketable securities
Pihak berelasi 56 40.000 35.000 Related parties
Pihak ketiga 364.015 380.735 Third parties
404.015 415.735
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (453) (564) issuance cost
Neto 403.562 415.171
TOTAL LIABILITAS 1.860.408.316 1.660.442.815 TOTAL LIABILITIES
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER 2f,2ae,38 FUNDS
Simpanan nasabah Deposits from customers
Pihak berelasi 56 Related parties
Giro - investasi terikat Demand deposits
dan giro - restricted investment and
mudharabah - mudharabah demand
investasi deposits - unrestricted
tidak terikat 38a.1 19.798.526 17.574.469 investment
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi and unrestricted
tidak terikat - investment
mudharabah 38a.2a 375.768 191.661 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38a.3 37.757.408 27.906.491 investment
57.931.702 45.672.621
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits
dan giro - restricted investments and
mudharabah mudharabah musytarakah
musytarakah 38a.1 17.389.993 14.779.396 demand deposits
Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi tidak and unrestricted
terikat - investment
mudharabah 38a.2a 84.878.381 77.508.409 - mudharabah
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38a.3 92.461.883 87.541.044 investment
194.730.257 179.828.849
Total simpanan Total deposits from
nasabah 252.661.959 225.501.470 customers
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
6
Page 910
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER (lanjutan) FUNDS (continued)
Simpanan dari bank lain Deposits from other banks
Pihak ketiga Third parties
Giro mudharabah - Mudharabah demand
investasi deposits - unrestricted
tidak terikat 38b 47.282 63.394 investment
Tabungan mudharabah - Mudharabah saving
investasi deposits - unrestricted
tidak terikat 38b 536.509 580.115 investment
Deposito mudharabah - Mudharabah time
investasi deposits - unrestricted
tidak terikat 38b 94.515 136.693 investment
Total simpanan dari Total deposits from
bank lain 678.306 780.202 other banks
TOTAL DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 253.340.265 226.281.672 SYIRKAH FUNDS
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital -
Rp125 (nilai penuh) Rp125 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2024 as of 31 December 2024
dan 2023 and 2023
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
127.999.999.999 lembar 127,999,999,999 Series B
saham biasa Seri B pada tanggal common share as of
31 Desember 2024 dan 2023 31 December 2024 and 2023
Modal ditempatkan dan disetor - Issued and fully paid-in capital -
1 lembar saham 1 Dwiwarna Series A
Seri A Dwiwarna dan share and 93,333,333,331
93.333.333.331 lembar Series B common shares
saham biasa Seri B pada tanggal as of 31 December
31 Desember 2024 dan 2023 40a 11.666.667 11.666.667 2024 and 2023
Tambahan modal disetor/ Additional paid-in capital/
agio saham 40b 18.095.274 17.643.264 agio
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing 2e 10.289 (146.299) foreign currencies
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
7
Page 911
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
EKUITAS (lanjutan) EQUITY (continued)
Kerugian neto yang belum
direalisasi dari penurunan Net unrealised loss from
nilai wajar aset keuangan decrease in fair value
dalam kelompok of financial assets
nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan 2j,2k (2.160.850) (1.837.760) - net of deferred tax
Bagian efektif lindung nilai Effective portion of
arus kas 2n (8.885) 1.429 cash flow hedges
Selisih bersih revaluasi Net differences in fixed
aset tetap 2r.i 34.772.745 34.716.693 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 2ai 1.595.606 1.517.183 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Selisih transaksi dengan Difference in transactions
pihak nonpengendali 1g (309.938) (97.202) with non-controlling parties
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 214.670.201 191.923.489 Unappropriated
Total saldo laba 220.050.469 197.303.757 Total retained earnings
283.796.429 260.852.784
Kepentingan nonpengendali Non-controlling interests in
atas aset bersih Entitas Anak net assets of consolidated
yang dikonsolidasi 2d,39 29.678.252 26.642.178 Subsidiaries
TOTAL EKUITAS 313.474.681 287.494.962 TOTAL EQUITY
TOTAL LIABILITIES,
TOTAL LIABILITAS, DANA TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS 2.427.223.262 2.174.219.449 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
8
Page 912
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga dan Interest income and
pendapatan syariah 2f,2af,41,56 sharia income
Pendapatan bunga 129.638.641 113.747.621 Interest income
Pendapatan syariah 21.597.386 18.796.849 Sharia income
Total pendapatan bunga dan Total interest income and
pendapatan syariah 151.236.027 132.544.470 sharia income
Beban bunga dan Interest expense and
beban syariah 2f,2af,42,56 sharia expense
Beban bunga (41.590.079) (30.664.728) Interest expense
Beban syariah (7.889.028) (5.993.168) Sharia expense
Total beban bunga dan Total interest expense and
beban syariah (49.479.107) (36.657.896) sharia expense
PENDAPATAN BUNGA NET INTEREST AND
DAN SYARIAH - NETO 101.756.920 95.886.574 SHARIA INCOME
Pendapatan premi 2ag 13.095.263 13.721.691 Premium income
Beban klaim 2ag (10.574.450) (11.598.645) Claim expense
PENDAPATAN PREMI - NETO 2.520.813 2.123.046 NET PREMIUM INCOME
PENDAPATAN BUNGA, NET INTEREST,
SYARIAH DAN SHARIA AND
PREMI - NETO 104.277.733 98.009.620 PREMIUM INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 2ah,43 23.447.520 20.148.410 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 2c,2e,2n,44 4.483.298 3.473.796 classification - net
Lain-lain 45 14.240.197 16.900.640 Others
Total pendapatan Total other operating
operasional lainnya 42.171.015 40.522.846 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai 2c,46 (11.811.786) (11.152.853) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on
atas komitmen dan commitments and
kontinjensi 2c,31c 33.829 918.531 contingencies
(Pembentukan)/pembalikan (Allowance)/reversal for
penyisihan lainnya other impairment losses
dan kerugian and operational
risiko operasional - neto 2t,47 (151.047) 85.615 risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah - neto 2j,2k,48 150.297 125.295 government bonds - net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
9
Page 913
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
Beban operasional lainnya 2f,2ai, Other operating expenses
Salaries and employee
Beban gaji dan tunjangan 49,51,56 (23.990.763) (24.423.089) benefits expenses
Beban umum dan General and
administrasi 2r,50 (26.519.633) (22.732.894) administrative expenses
Lain-lain 52 (8.100.050) (6.711.508) Others
Total beban operasional Total other operating
lainnya (58.610.446) (53.867.491) expenses
INCOME FROM
LABA OPERASIONAL 76.059.595 74.641.563 OPERATION
Pendapatan bukan Non operating income
operasional - neto 53 343.891 43.318 - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 76.403.486 74.684.881 TAX EXPENSE
Beban pajak Tax expense
Kini 2ad,33c,33d (13.347.034) (12.907.674) Current
Tangguhan 2ad,33c,33e (1.891.331) (1.725.337) Deferred
Total beban pajak - neto (15.238.365) (14.633.011) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 61.165.121 60.051.870 FOR THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
10
Page 914
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan revaluasi Gain on fixed assets
aset tetap 2r.i 108.911 - revaluation
Actuarial gain/(loss)
Keuntungan/(kerugian) aktuarial from defined
program imbalan pasti 2ai 167.984 (14.912) benefits program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi (17.024) (139) profit or loss
259.871 (15.051)
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing 2e 161.227 (86.953) currencies
Perubahan nilai wajar aset Changes in fair value of
keuangan dalam financial assets
kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain 2j,2k (533.762) 1.125.822 comprehensive income
Bagian efektif dari lindung nilai Effective portion of
arus kas 2n (25.927) 23.030 cash flow hedges
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi 120.235 (140.759) profit or loss
(278.227) 921.140
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan (18.356) 906.089 - net of income tax
TOTAL TOTAL
PENGHASILAN COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 61.146.765 60.957.959 FOR THE YEAR
Laba tahun berjalan yang Net income for the
diatribusikan kepada: year attributable to:
Pemilik Entitas Induk 55.782.742 55.060.057 Parent Entity
Kepentingan nonpengendali 2d 5.382.379 4.991.813 Non-controlling interest
61.165.121 60.051.870
Total penghasilan komprehensif Total comprehensive
tahun berjalan yang income for the year
diatribusikan kepada: attributable to:
Pemilik Entitas Induk 55.740.401 55.916.730 Parent Entity
Kepentingan nonpengendali 2d 5.406.364 5.041.229 Non-controlling interest
61.146.765 60.957.959
LABA PER SAHAM 2aj EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 597,67 589,93 amount of Rupiah)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
11
Page 915
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024
Kerugian
neto
yang belum
direalisasi
dari penurunan
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui Keuntungan
penghasilan neto
Selisih kurs komprehensif aktuarial
karena lain setelah program
penjabaran dikurangi imbalan
laporan pajak pasti Kepentingan
keuangan tangguhan/ setelah nonpengendali
dalam mata Net unrealized dikurangi Selisih atas aset
uang asing/ loss from Bagian Selisih pajak transaksi neto Entitas
Difference decrease in fair efektif bersih tangguhan/ dengan pihak Anak yang
Modal Tambahan arising from value of lindung nilai revaluasi Net actuarial Penghasilan nonpengendali/ Saldo laba/Retained earnings dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif Difference in Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties /Appropriated /Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202 ) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 40c - - - - - - - - - - (33.036.034) (33.036.034 ) - (33.036.034) 2023 net income
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - (1.307.313) (1.307.313) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.782.742 55.782.742 5.382.379 61.165.121 Net income for the year
Transfer pendapatan komprehensif lain Transfer of other comprehensive income
ke saldo laba karena penghentian to retained earnings due to
pengakuan aset keuangan yang derecognition of financial assets
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - - - - - - - - - - 4 4 - 4 other comprehensive income
Dampak pengalihan kepemilikan Impact of transfer of
pada Entitas Anak dari ownership in a Subsidiary
kepentingan nonpengendali - - - - - - - - (305.486 ) - - - (713.514) (1.019.000) from non-controlling interest
Dampak pengalihan pengendalian Impact of transfer of
atas entitas Anak kepada control over a Subsidiary to an
entitas sepengendali - 452.010 - - - - - - 92.750 - - - (349.463) 195.297 entity under common control
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - 156.588 (323.090) (10.314 ) 56.052 78.423 - - - - - 23.985 (18.356) income for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 18.095.274 10.289 (2.160.850) (8.885 ) 34.772.745 1.595.606 85.052 (309.938 ) 5.380.268 214.670.201 220.050.469 29.678.252 313.474.681 31 December 2024
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
12
Page 916
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti Kepentingan
keuangan Net unrealised setelah nonpengendali
dalam mata gain/(loss) from dikurangi Selisih atas aset
uang asing/ increase/ Bagian Selisih pajak transaksi neto Entitas
Difference (decrease) in efektif bersih tangguhan/ dengan pihak Anak yang
Modal Tambahan arising from fair value of lindung nilai revaluasi Net actuarial Penghasilan nonpengendali/ Saldo laba/Retained earnings dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif /Difference in Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties /Appropriated /Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2023 11.666.667 17.643.264 (60.427) (2.768.553) (3.156) 34.716.693 1.510.016 85.052 (97.202) 5.380.268 161.606.164 166.986.432 22.566.669 252.245.455 1 January 2023
Penyesuaian saldo laba terkait Adjustment of retained earnings
penerapan PSAK 407 pada related to SFAS No. 407
Entitas Anak Syariah 2b - - - - - - - - - - (40.350) (40.350 ) (38.053) (78.403) implementation in Sharia Subsidiary
Saldo pada tanggal Balance as of
1 Januari 2023 setelah 1 January 2023 after
penerapan PSAK 407 11.666.667 17.643.264 (60.427) (2.768.553) (3.156 ) 34.716.693 1.510.016 85.052 (97.202 ) 5.380.268 161.565.814 166.946.082 22.528.616 252.167.052 SFAS No. 407 implementation
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 40c - - - - - - - - - - (24.702.382) (24.702.382 ) - (24.702.382) 2022 net income
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - (927.667) (927.667) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.060.057 55.060.057 4.991.813 60.051.870 Net income for the year
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - (85.872) 930.793 4.585 - 7.167 - - - - - 49.416 906.089 income for the year
Saldo pada tanggal Balance as of
31 Desember 2023 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202 ) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 31 December 2023
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
13
Page 917
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 126.307.045 109.977.225 income
Penerimaan pendapatan Receipts from sharia
syariah 21.444.104 18.639.462 income
Penerimaan pendapatan Receipts from provision,
provisi, komisi commission and
dan premi 36.542.783 33.870.101 premium income
Pembayaran beban Payments of interest
bunga (41.137.244) (29.551.232) expense
Pembayaran beban Payments of sharia
syariah (7.844.161) (5.925.654) expense
Pembayaran beban Payments of insurance
klaim asuransi (10.574.450) (11.598.645) claim expense
Penerimaan dari Receipts from the
penjualan obligasi sale of government
pemerintah - diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi 489.371.973 198.473.490 through profit or loss
Pembelian obligasi Acquisition of government
pemerintah - diukur bonds - measured at
pada nilai wajar fair value
melalui laba rugi (498.026.362) (207.265.229) through profit or loss
Pendapatan dari Income from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 4.473.622 4.371.516 or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 4.927.284 5.527.300 income - others
Beban operasional Other operating
lainnya - lain-lain (9.613.944) (8.868.375) expenses - others
Salaries and employee
Beban gaji dan tunjangan (28.501.269) (25.143.475) benefits expenses
Beban umum dan General and
administrasi (20.406.171) (18.165.992) administrative expenses
Pendapatan bukan Non-operating
operasional - neto 335.917 34.694 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (13.438.576) (13.729.286) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 53.860.551 50.645.900 assets and liabilities
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain (958.884) 1.300.258 and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair value
laba rugi 1.973.193 (4.523.193) through profit or loss
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
14
Page 918
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional (lanjutan): operating assets (continued):
Tagihan lainnya - transaksi Other receivables
perdagangan (3.929.564) 7.748.711 - trade transactions
Kredit yang diberikan (237.605.954) (173.772.763) Loans
Sharia receivables/
Piutang/pembiayaan syariah (39.585.822) (34.331.179) financing
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 14.402.790 (10.986.939) to resell
Piutang pembiayaan Consumer financing
konsumen (10.319.670) (10.159.382) receivables
Investasi bersih dalam Net investment
sewa pembiayaan (319.986) 307.195 finance lease
Pajak dibayar dimuka (302.483) 728.393 Prepaid taxes
Biaya dibayar dimuka (2.107.934) (824.286) Prepaid expenses
Aset lain-lain 851.950 (8.474.655) Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 9.312.913 12.159.217 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
Bank konvensional Conventional banking
Giro 18.549.199 34.079.545 Demand deposits
Tabungan 70.964.416 28.969.554 Saving deposits
Deposito berjangka 11.951.464 (7.185.303) Time deposits
Interbank call money 2.679.658 2.845.795 Interbank call money
Obligations due
Liabilitas segera 1.218.775 428.927 immediately
Liabilitas kepada pemegang Liability to unit-link
polis unit-link 27 (1.181.816) (515.525) policyholders
Utang pajak lainnya 488.808 (78.008) Other taxes payable
Liabilitas lain-lain 3.441.525 11.754.709 Other liabilities
Bank syariah - dana syirkah Sharia bank - temporary
temporer syirkah funds
Giro - investasi Demand deposits
terikat - restricted investment
dan giro and mudharabah
mudharabah musytarakah
musytarakah 4.818.540 9.662.291 demand deposits
Tabungan - Saving deposits
investasi terikat - restricted investment
dan investasi and mudharabah
tidak terikat saving deposits
tabungan - unrestricted
mudharabah 7.510.475 5.382.833 investment
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
15
Page 919
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional operating liabilities and
dan dana syirkah temporer: temporary syirkah funds:
(lanjutan) (continued)
Bank syariah - dana syirkah Sharia bank - temporary
temporer (lanjutan) syirkah funds (continued)
Deposito Mudharabah time
mudharabah - deposits
investasi - unrestricted
tidak terikat 14.729.578 15.033.947 investment
Kas neto yang digunakan untuk Net cash used in
aktivitas operasional (79.558.278) (69.803.958) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Kenaikan Increase in
efek-efek - marketable securities -
selain diukur pada other than measured at
nilai wajar fair value through
melalui laba rugi (4.213.227) (7.500.467) profit or loss
Penurunan Decrease in
obligasi pemerintah - selain government bonds -
diukur pada other than measured at
nilai wajar fair value
melalui laba rugi 29.535.716 30.052.757 through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 35.890 242.703 fixed assets
Pembelian aset tetap 18a (6.141.551) (3.086.377) Acquisition of fixed assets
Pembelian aset Acquisition of
takberwujud 19 (2.402.345) (1.934.659) intangible assets
Kenaikan investasi Increase in Subsidiaries’
Entitas Anak (15.072) (29.770) investment
Penerimaan dari divestasi penyertaan Receipts from divestment of
pada Entitas Asosiasi - 140.000 Associate Entity
Penyertaan pada entitas lain (20.000) - Investment in other entity
Penerimaan bersih dari pengalihan Net proceeds from control
pengendalian atas Entitas Anak 59b 951.284 - transfer of a Subsidiary
Kas neto yang diperoleh dari Net cash provided by
aktivitas investasi 17.730.695 17.884.187 investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan 25.460.904 16.611.244 securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (36.082.179) (12.065.865) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 99.255.831 67.056.159 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (48.433.335) (34.822.471) borrowings
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
16
Page 920
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN (lanjutan) ACTIVITIES (continued)
Penerimaan dari pinjaman Receipts from subordinated
dan efek-efek loans and marketable
subordinasi - 300.000 securities
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi (16.887) (517.151) securities
Kenaikan liabilitas Increase in
atas efek-efek yang securities sold
dijual dengan janji under agreements to
dibeli kembali 53.371.351 11.611.121 repurchase liabilities
Pembayaran liabilitas sewa 35 (1.651.500) (1.692.169) Payments for lease liabilities
Pembayaran dividen 40c (33.036.034) (24.702.382) Payments of dividends
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in a Subsidiary from
nonpengendali (1.019.000) - non-controlling interest
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 57.849.151 21.778.486 financing activities
PENURUNAN NET DECREASE IN
NETO KAS DAN CASH AND
SETARA KAS (3.978.432) (30.141.285) CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND CASH
KAS DAN SETARA KAS 4.214.862 (946.566) EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 243.801.693 274.889.544 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 244.038.123 243.801.693 END OF YEAR
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 62.B.(vii) 31.665.082 26.431.740 Cash
Giro pada Current accounts with
Bank Indonesia 4 105.146.044 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain 5 46.668.439 36.606.090 other banks
Investasi jangka pendek Liquid short-term
likuid dengan investments with
jangka waktu jatuh a period of time
tempo tiga bulan maturity of three
atau kurang sejak months or less from
tanggal perolehan 60.558.558 72.158.541 the date of acquisition
Total kas dan Total cash and
setara kas 244.038.123 243.801.693 cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
17
Page 921
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian usaha a. Establishment
PT Bank Mandiri (Persero) Tbk. (selanjutnya PT Bank Mandiri (Persero) Tbk. (hereinafter
disebut “Bank Mandiri” atau “Bank”) didirikan referred to as “Bank Mandiri” or the “Bank”) was
pada tanggal 2 Oktober 1998 di Negara Republik established on 2 October 1998 in the Republic of
Indonesia dengan Akta Notaris Sutjipto, S.H., Indonesia based on Notarial Deed No. 10 of
No. 10, berdasarkan Peraturan Pemerintah Sutjipto, S.H., under Government Regulation
No. 75 Tahun 1998 tanggal 1 Oktober 1998. Akta No. 75 Year 1998 dated 1 October 1998. The deed
pendirian dimaksud telah disahkan oleh Menteri of establishment was approved by the Ministry of
Kehakiman Republik Indonesia berdasarkan Justice of the Republic of Indonesia in its Decision
Surat Keputusan No. C2-16561.HT.01.01.TH.98 Letter No. C2-16561.HT.01.01.TH.98 dated
tanggal 2 Oktober 1998, serta diumumkan 2 October 1998 and was published in Supplement
pada Tambahan No. 6859 dalam Berita No. 6859 of State Gazette of the Republic of
Negara Republik Indonesia No. 97 tanggal Indonesia No. 97 dated 4 December 1998.
4 Desember 1998.
Bank Mandiri didirikan melalui penggabungan Bank Mandiri was established through the merger
usaha PT Bank Bumi Daya (Persero) (“BBD”), of PT Bank Bumi Daya (Persero) (“BBD”),
PT Bank Dagang Negara (Persero) (“BDN”), PT Bank Dagang Negara (Persero) (“BDN”),
PT Bank Ekspor Impor Indonesia (Persero) PT Bank Ekspor Impor Indonesia (Persero) (“Bank
(“Bank Exim”) dan PT Bank Pembangunan Exim”) and PT Bank Pembangunan Indonesia
Indonesia (Persero) (“Bapindo”) (selanjutnya (Persero) (“Bapindo”) (hereinafter collectively
secara bersama-sama disebut “Bank Peserta referred to as the “Merged Banks”).
Penggabungan”).
Berdasarkan Pasal 3 Anggaran Dasar Bank Based on Article 3 of the Bank’s Articles of
Mandiri, ruang lingkup kegiatan Bank Mandiri Association, Bank Mandiri is engaged in banking
adalah melakukan usaha di bidang perbankan activities in accordance with prevailing laws and
sesuai dengan ketentuan dan peraturan regulations. The Bank commenced its operations
perundang-undangan yang berlaku. Bank Mandiri on 1 August 1999. The Bank’s Parent Entity is the
mulai beroperasi pada tanggal 1 Agustus 1999. Government of the Republic of Indonesia through
Entitas Induk Bank adalah Pemerintah Republik the Ministry of State-Owned Enterprises which is
Indonesia melalui Kementerian BUMN yang the Ministry within the Indonesian Government that
merupakan Kementerian dalam Pemerintah is in charge of state-owned enterprises
Indonesia yang membidangi urusan pembinaan development affairs.
badan usaha milik negara.
Anggaran Dasar Bank Mandiri telah mengalami The Articles of Association of Bank Mandiri has
beberapa kali perubahan, sebagaimana terakhir been amended several times, the latest
berdasarkan Akta Pernyataan Keputusan Rapat amendment under Deed of Annual General
Umum Pemegang Saham Tahunan No. 07, Meeting of Shareholders No. 07, dated 3 April
tanggal 3 April 2024, yang dibuat di hadapan 2024 made before notary Utiek R. Abdurachman,
Utiek R. Abdurachman, S.H., MLI., M.Kn., notaris S.H., MLI, M.Kn, notary in Jakarta. This
di Jakarta. Perubahan tersebut telah amendment has been submitted to and approved
diberitahukan kepada dan mendapatkan by the Ministry of Laws and Human Rights of the
persetujuan Menteri Hukum dan Hak Republic of Indonesia, in its Decision Letter No.
Asasi Manusia Republik Indonesia sesuai AHU-AH.01.03-0085149 and Decision Letter No.
dengan surat penerimaan pemberitahuan AHU-0022201.AH.01.02.Tahun 2024, both dated
No. AHU-AH.01.03-0085149 dan surat on 5 April 2024 and registered on Company’s
keputusan No. AHU-0022201.AH.01.02.Tahun Registry No. AHU-0072626.AH.01.11.Tahun
2024 keduanya tanggal 5 April 2024 serta 2024, dated on 5 April 2024
terdaftar pada Daftar Perseroan No. AHU-
0072626.AH.01.11.Tahun 2024 tanggal
5 April 2024.
18
Page 922
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penggabungan usaha b. Merger
Pada akhir bulan Februari 1998, Pemerintah At the end of February 1998, the Government of
Republik Indonesia (selanjutnya disebut the Republic of Indonesia (hereinafter referred to
“Pemerintah”) mengumumkan rencana untuk as “Government”) announced its plan to
melakukan restrukturisasi atas Bank Peserta restructure the Merged Banks. In connection with
Penggabungan. Sehubungan dengan rencana the restructurisation plan, the Government
restrukturisasi tersebut, Pemerintah mendirikan established Bank Mandiri in October 1998 through
Bank Mandiri pada bulan Oktober 1998 dengan the payment of cash and the transfer the
melakukan penyetoran tunai dan pengalihan Government’s shares of the Merged Banks (Notes
saham Pemerintah pada Bank Peserta 40a and 40b). The difference between the transfer
Penggabungan (Catatan 40a dan 40b). Selisih price and the book value of the shares at the time
antara harga transfer dan nilai buku saham pada of the restructurisation was not calculated as it was
saat restrukturisasi tidak dihitung karena dinilai considered not practicable to do so. All losses
tidak praktis. Seluruh kerugian yang timbul incurred during the year of restructuring were
selama periode restrukturisasi diakui dalam recognised in the Recapitalisation Program.
Program Rekapitalisasi.
Rencana restrukturisasi tersebut dirancang untuk The restructurisation plan was designed to merge
menggabungkan usaha Bank Peserta the Merged Banks’ business into Bank Mandiri on
Penggabungan ke dalam Bank Mandiri pada July 1999 and the recapitalisation of Bank Mandiri.
bulan Juli 1999 dan rekapitalisasi Bank Mandiri. The restructurisation of the Merged Banks into
Restrukturisasi Bank Peserta Penggabungan ke Bank Mandiri also covered the following:
dalam Bank Mandiri juga mencakup:
• Restrukturisasi kredit yang diberikan; • Restructurisation of loans;
• Restrukturisasi aset non-kredit yang • Restructurisation of non-loan assets;
diberikan;
• Rasionalisasi kantor cabang di dalam dan • Rationalisation of domestic and overseas
luar negeri; offices;
• Rasionalisasi sumber daya manusia. • Rationalisation of human resources.
Berdasarkan Akta Notaris Sutjipto, S.H., No. 100 Based on the Notarial Deed of Sutjipto, S.H.,
tanggal 24 Juli 1999, Bank Peserta No. 100 dated 24 July 1999, the Merged Banks
Penggabungan secara hukum melakukan were legally merged into Bank Mandiri. The
penggabungan usaha ke dalam Bank Merger Deed was legalised by the Ministry of
Mandiri. Akta Penggabungan Usaha tersebut Justice of the Republic of Indonesia in its Decision
disahkan oleh Menteri Kehakiman Republik Letter No. C-13.781.HT.01.04.TH.99 dated 29 July
Indonesia dengan Surat Keputusan No. C- 1999 and approved by the Governor of Bank
13.781.HT.01.04.TH.99 tanggal 29 Juli 1999 dan Indonesia in its Decision Letter
disetujui oleh Gubernur Bank Indonesia dengan No. 1/9/KEP.GBI/1999 dated 29 July 1999. The
Surat Keputusan No. 1/9/KEP.GBI/1999 tanggal merger was declared effective by the Department
29 Juli 1999. Penggabungan tersebut dinyatakan Chief of the South Jakarta Industry and Trade
sah oleh Kepala Kantor Departemen Office in its Decision Letter No. 09031827089
Perindustrian dan Perdagangan Jakarta Selatan dated 31 July 1999.
melalui Surat Keputusan No. 09031827089
tanggal 31 Juli 1999.
Pada tanggal efektif penggabungan usaha: Effective from the date of the merger:
• Semua aset dan liabilitas Bank Peserta • All assets and liabilities of the Merged Banks
Penggabungan dialihkan ke Bank Mandiri were transferred to Bank Mandiri as the
sebagai Bank Hasil Penggabungan; Surviving Bank;
• Semua operasi dan aktivitas bisnis Bank • All operations and business activities of the
Peserta Penggabungan dialihkan dan Merged Banks were transferred and operated
dioperasikan oleh Bank Mandiri; by Bank Mandiri;
• Bank Mandiri mendapat tambahan modal • Bank Mandiri received additional paid-in
disetor sebesar Rp1.000.000 (nilai penuh) capital amounted to Rp1,000,000 (full amount)
atau setara dengan 1 (satu) lembar saham or equivalent to 1 (one) share representing the
yang merupakan sisa saham yang dimiliki remaining shares owned by the Government
oleh Pemerintah pada masing-masing Bank in the Merged Banks (Notes 40a and 40b).
Peserta Penggabungan (Catatan 40a
dan 40b).
Pada tanggal efektif dimaksud, Bank Peserta On the effective date, the Merged Banks were
Penggabungan secara hukum dibubarkan tanpa legally dissolved without liquidation process and
proses likuidasi dan Bank Mandiri sebagai Bank Bank Mandiri, as the Surviving Bank, received all
Hasil Penggabungan menerima seluruh hak dan the rights and obligations from the Merged Banks.
liabilitas dari Bank Peserta Penggabungan.
19
Page 923
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi c. Recapitalisation
Dalam rangka mengatasi kondisi ekonomi yang In response to the effects of the adverse economic
memburuk di Indonesia pada sektor perbankan, conditions on the banking sector in Indonesia, on
pada tanggal 31 Desember 1998, Pemerintah 31 December 1998, the Government issued
telah mengeluarkan Peraturan Pemerintah Government Regulation No. 84 Year 1998
No. 84 Tahun 1998 tentang Program regarding Recapitalisation Program for
Rekapitalisasi Bank Umum yang bertujuan untuk Commercial Banks, which was designed to
meningkatkan permodalan bank umum agar increase the paid-in capital of commercial banks to
dapat memenuhi Rasio Kecukupan Modal enable them to meet the minimum requirement of
(Capital Adequacy Ratio yang selanjutnya Capital Adequacy Ratio (“CAR”) in accordance
disebut “CAR”) minimum sesuai dengan with prevailing regulation. The eligibility of
ketentuan yang ditetapkan. Keikutsertaan bank commercial banks for inclusion in the
umum dalam Program Rekapitalisasi didasarkan Recapitalisation Program is based on
pada persyaratan dan prosedur yang ditetapkan requirements and procedures set forth in the Joint
dalam Surat Keputusan Bersama Menteri Decrees No. 53/KMK.017/1999 and
Keuangan dan Gubernur Bank Indonesia No. No. 31/12/KEP/GBI dated 8 February 1999 of the
53/KMK.017/1999 dan No. 31/12/KEP/GBI Ministry of Finance and the Governor of Bank
tanggal 8 Februari 1999. Berdasarkan Surat Indonesia. Based on the Joint Decrees, the
Keputusan Bersama tersebut, Pemerintah antara Government, among others, shall implement the
lain harus melakukan Program Rekapitalisasi Recapitalisation Program for Commercial Banks
Bank Umum terhadap seluruh Bank Milik Negara, with respect to all State-Owned Banks, Regional
Bank Pembangunan Daerah dan Bank Umum Development Banks, and Commercial Banks, with
yang berstatus “Bank Take Over” oleh Badan the status of “Bank Take Over”, by the Indonesian
Penyehatan Perbankan Nasional (“BPPN”). Bank Restructuring Agency (Badan Penyehatan
Perbankan Nasional or “BPPN”).
Pada tanggal 28 Mei 1999, Pemerintah On 28 May 1999, the Government issued
mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999 (PP No.
Tahun 1999 (PP No. 52/1999) tentang 52/1999) regarding additional capital investment by
penambahan penyertaan modal Pemerintah the Government of Republic of Indonesia in Bank
Republik Indonesia pada Bank Mandiri melalui Mandiri through issuance of Government
penerbitan Obligasi Rekapitalisasi Pemerintah Recapitalisation Bonds to be issued then by the
oleh Menteri Keuangan dengan nilai maksimum Ministry of Finance with a value of up to
Rp137.800.000. Pelaksanaan PP No. 52/1999 Rp137,800,000. The implementation of PP No.
diatur dalam Surat Keputusan Bersama Menteri 52/1999 was set forth in Joint Decrees of the
Keuangan dan Gubernur Bank Indonesia Ministry of Finance and the Governor of Bank
No. 389/KMK.017/1999 dan No. 1/10/KEP/GBI Indonesia No. 389/KMK.017/1999 and
tanggal 29 Juli 1999. No. 1/10/KEP/GBI dated 29 July 1999.
Selama Obligasi Rekapitalisasi Pemerintah While the Government Recapitalisation Bonds had
tersebut belum diterbitkan, pada saat itu Bank not yet been issued, at the point in time, Bank
Mandiri mengakui adanya “Tagihan kepada Mandiri accounted the bonds as “Due from the
Pemerintah” sebesar Rp137.800.000 sesuai Government” amounted to Rp137,800,000 in
dengan penegasan Komitmen Pemerintah accordance with the Government’s Commitment
melalui surat dari Menteri Keuangan through the Ministry of Finance’s letter
No. S-360/MK.017/1999 tanggal 29 September No. S-360/MK.017/1999 dated 29 September 1999
1999 dan persetujuan Menteri Negara and the approval of the Ministry of State-Owned
Pendayagunaan BUMN melalui surat No. S-510/ Enterprises in letter No. S-510/M-PBUMN/1999
M-PBUMN/1999 tanggal 29 September 1999. dated 29 September 1999.
Sesuai dengan Surat Bank Indonesia Based on Bank Indonesia Letter No. 1/1/GBI/DPIP
No. 1/1/GBI/DPIP tanggal 11 Oktober 1999 dated 11 October 1999, regarding Issuance of
perihal Penerbitan Obligasi/Surat Utang Government Bonds/Debentures in connection with
Pemerintah dalam rangka penyertaan modal the Government of Republic of Indonesia's capital
Pemerintah Republik Indonesia di Bank Mandiri, investment in Bank Mandiri, Bank Indonesia
Bank Indonesia menyetujui tagihan kepada agreed to include the above receivable as Bank
Pemerintah tersebut di atas termasuk dalam Mandiri’s core capital (Tier 1) for the purposes of
modal inti Bank Mandiri (Tier I) dalam calculating Capital Adequacy Ratio (CAR) as of
perhitungan Rasio Kecukupan Modal (CAR) pada 31 July 1999 until 30 September 1999, with a
tanggal 31 Juli 1999 sampai dengan condition that not later than
30 September 1999, dengan syarat bahwa 15 October 1999 the Government
selambat-lambatnya tanggal 15 Oktober 1999, Bonds/Debentures should have been received by
Obligasi/Surat Utang Pemerintah telah diterima Bank Indonesia.
oleh Bank Indonesia.
20
Page 924
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi (lanjutan) c. Recapitalisation (continued)
Berdasarkan Peraturan Pemerintah No. 97 Based on Government Regulation No. 97 year
Tahun 1999 tanggal 24 Desember 1999 tentang 1999 dated 24 December 1999 regarding the
Penambahan Penyertaan Modal Negara Addition of State Capital of the Republic of
Republik Indonesia ke dalam Modal Perusahaan Indonesia into the Capital of the Company
Perseroan (Persero) PT Bank Mandiri dalam (Persero) of PT Bank Mandiri in Relation to the
Rangka Program Rekapitalisasi Bank Umum, Commercial Bank Recapitalisation Program, the
Pemerintah menambah penyertaan modal Government increased its capital investment to a
sampai sejumlah maksimum Rp42.200.000, maximum of Rp42,200,000, so that the total
sehingga penyertaan secara keseluruhan maximum of investment become amounted to
menjadi setinggi-tingginya sebesar Rp180,000,000.
Rp180.000.000.
Dalam rangka pelaksanaan Peraturan In relation to the implementation of the above
Pemerintah No. 52 dan No. 97 Tahun 1999 Government Regulations No. 52 and No. 97 year
tersebut di atas, maka dalam Perjanjian 1999, in the Temporary Recapitalisation
Rekapitalisasi Sementara antara Pemerintah Agreement between the Government and Bank
dengan Bank Mandiri beserta perubahannya, Mandiri and its amendment, the Government
Pemerintah telah mengeluarkan Obligasi issued Government Recapitalisation Bonds in 2
Rekapitalisasi Pemerintah dalam 2 (dua) tahap, (two) tranches which amounted to Rp103,000,000
yaitu sebesar Rp103.000.000 pada tanggal on 13 October 1999 and Rp75,000,000 on
13 Oktober 1999 dan Rp75.000.000 pada tanggal 28 December 1999 so that as of 31 December
28 Desember 1999, sehingga pada tanggal 1999 the total Government Recapitalisation Bonds
31 Desember 1999 jumlah keseluruhan Obligasi issued in accordance with the aforementioned
Rekapitalisasi Pemerintah yang diterbitkan agreements become amounted to Rp178,000,000.
berdasarkan perjanjian tersebut menjadi sebesar
Rp178.000.000.
Berdasarkan Kontrak Manajemen pada tanggal Based on the Management Contract dated 8 April
8 April 2000 antara Bank Mandiri dan 2000 between Bank Mandiri and the Government,
Pemerintah, ditetapkan jumlah kebutuhan the total amount of recapitalisation required by
rekapitalisasi Bank Mandiri adalah sebesar Bank Mandiri was Rp173,931,000, or less than the
Rp173.931.000 atau lebih kecil dari jumlah amount of the Government Recapitalisation
Obligasi Rekapitalisasi Pemerintah. Dari Bonds. The excess of Rp1,412,000 was used as
kelebihan tersebut, sebesar Rp1.412.000 additional paid-in capital and the remaining excess
digunakan sebagai tambahan modal disetor, balance of Rp2,657,000 was returned to the
sedangkan sisanya sebesar Rp2.657.000 Government on 7 July 2000 in the form of
dikembalikan kepada Pemerintah pada tanggal Government Recapitalisation Bonds equivalent to
7 Juli 2000 dalam bentuk Obligasi Rekapitalisasi 2,657,000 units.
Pemerintah sebanyak 2.657.000 unit.
Sesuai Surat Menteri Keuangan Republik Based on the Letter from the Ministry of Finance of
Indonesia No. S-174/MK.01/2003 tanggal the Republic of Indonesia No. S-174/MK.01/2003
24 April 2003 tentang pengembalian kelebihan dated 24 April 2003 regarding the return of the
Obligasi Rekapitalisasi Pemerintah yang excess of Government Recapitalisation Bonds,
sebelumnya digunakan sebagai tambahan which was previously used as additional paid-in
modal, Bank Mandiri telah mengembalikan capital, Government Recapitalisation Bonds
Obligasi Rekapitalisasi Pemerintah sebesar amounted to Rp1,412,000 were returned to the
Rp1.412.000 kepada Pemerintah pada tanggal Government by Bank Mandiri on 25 April 2003
25 April 2003 (Catatan 40b). (Note 40b).
Menteri Keuangan Republik Indonesia The Ministry of Finance of Republic of Indonesia
mengeluarkan Surat Keputusan (“KMK-RI”) issued Decree Letter (“KMK-RI”)
No. 227/KMK.02/2003 tanggal 23 Mei 2003 dan No. 227/KMK.02/2003 dated 23 May 2003 and
KMK-RI No. 420/KMK-02/2003 tanggal KMK-RI No. 420/KMK-02/2003 dated
30 September 2003 yang antara lain 30 September 2003, among others, confirmed that
memutuskan jumlah final tambahan penyertaan the final amount of the addition of the
modal Pemerintah di Bank Mandiri sebesar Government’s capital investment participation in
Rp173.801.315 (Catatan 40b). Bank Mandiri amounted to Rp173,801,315 (Note
40b).
21
Page 925
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi reorganisation
Penawaran umum perdana saham Bank Initial public offering of Bank Mandiri’s share
Mandiri
Bank Mandiri telah menyampaikan pernyataan Bank Mandiri had submitted its registration for an
pendaftaran sehubungan dengan Penawaran Initial Public Offering (“IPO”) to Financial Services
Umum Perdana Saham (Initial Public Offering Authorities (“FSA”), previously the Capital Market
yang selanjutnya disebut “IPO”) kepada Otoritas Supervisory Board and Financial Institution
Jasa Keuangan (“OJK”), dahulu Badan (“Bapepam and LK”) on 2 June 2003 and became
Pengawas Pasar Modal dan Lembaga Keuangan effective based on the Letter from the Chairman of
(“Bapepam dan LK”), pada tanggal 2 Juni 2003 Bapepam and LK No. S-1551/PM/2003 dated
dan telah dinyatakan efektif berdasarkan Surat 27 June 2003.
Ketua Bapepam dan LK No. S-1551/PM/2003
tanggal 27 Juni 2003.
Nama perusahaan berubah dari semula PT Bank The Bank’s name was changed from PT Bank
Mandiri (Persero) menjadi PT Bank Mandiri Mandiri (Persero) to PT Bank Mandiri (Persero)
(Persero) Tbk. berdasarkan perubahan Anggaran Tbk. based on an amendment to the Articles of
Dasar yang dilaksanakan dengan Akta Notaris Association which has been executed with Notarial
Sutjipto, S.H., No. 2 tanggal 1 Juni 2003 dan Deed of Sutjipto, S.H., No. 2 dated 1 June 2003 and
telah disetujui oleh Menteri Hukum dan Hak had approved by the Ministry of Law and Human
Asasi Manusia Republik Indonesia berdasarkan Rights of the Republic of Indonesia in its Decision
Surat Keputusan No. C-12783.HT.01.04.TH.2003 Letter No. C-12783.HT.01.04.TH.2003 dated 6 June
tanggal 6 Juni 2003 dan telah diumumkan pada 2003 that was published in the State Gazette
Berita Negara Republik Indonesia No. 63 Republic of Indonesia No. 63 dated 8 August 2003,
tanggal 8 Agustus 2003, Tambahan Berita Supplement State Gazette of Republic of Indonesia
Negara Republik Indonesia No. 6590. No. 6590.
Pada tanggal 14 Juli 2003, Bank Mandiri On 14 July 2003, Bank Mandiri had an IPO of its
melakukan IPO atas 4.000.000.000 lembar 4,000,000,000 Series B common shares through,
Saham Biasa Seri B, dengan nilai nominal Rp500 with a nominal value of Rp500 (full amount) per
(nilai penuh) per lembar saham yang dijual share with an initial selling price of Rp675 (full
dengan harga Rp675 (nilai penuh) per lembar amount) per share. The IPO to public represents a
saham. Penawaran umum kepada masyarakat divestment of 20.00% of the ownership of the
tersebut merupakan divestasi atas 20,00% Government’s share in Bank Mandiri (Note 40a).
saham Bank Mandiri milik Pemerintah (Catatan
40a).
Pada tanggal 14 Juli 2003, sebanyak On 14 July 2003, 19,800,000,000 of Bank Mandiri’s
19.800.000.000 lembar Saham Biasa Seri B Series B common shares were listed on the Jakarta
Bank Mandiri telah dicatatkan di Bursa Stock Exchange and Surabaya Stock Exchange
Efek Jakarta dan Bursa Efek Surabaya based on Jakarta Stock Exchange’s Approval Letter
berdasarkan surat persetujuan dari Bursa Efek No. S-1187/BEJ.PSJ/07-2003 dated 8 July 2003
Jakarta No. S-1187/BEJ.PSJ/07-2003 tanggal and Surabaya Stock Exchange’s Approval Letter
8 Juli 2003 dan Bursa Efek Surabaya No. JKT-028/LIST/BES/VII/2003 dated 10 July
No. JKT-028/LIST/BES/VII/2003 tanggal 10 Juli 2003.
2003.
Kuasi-reorganisasi Quasi-reorganisation
Untuk menghilangkan konsekuensi negatif In order for Bank Mandiri to eliminate the negative
karena dibebani dengan saldo rugi, Bank Mandiri consequences of being burdened by accumulated
melakukan kuasi-reorganisasi sesuai keputusan losses, the Bank undertook quasi-reorganisation as
Rapat Umum Pemegang Saham Luar Biasa approved in the Extraordinary General Meeting of
(“RUPS-LB”) tanggal 29 Mei 2003. Shareholders (“RUPS-LB”) on 29 May 2003.
Penyesuaian kuasi-reorganisasi telah dibukukan The quasi-reorganisation adjustments were booked
pada tanggal 30 April 2003, saldo rugi sebesar on 30 April 2003, which the accumulated losses of
Rp162.874.901 dieliminasi ke akun tambahan Rp162,874,901 were eliminated against additional
modal disetor/agio saham. paid-in capital/agio.
22
Page 926
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi (lanjutan) reorganisation (continued)
Kuasi-reorganisasi (lanjutan) Quasi-reorganisation (continued)
Anggaran Dasar Bank Mandiri telah mengalami Bank Mandiri’s Articles of Association were
perubahan sehubungan dengan perubahan amended due to the changes in additional paid-in
tambahan modal disetor karena adanya kuasi- capital as a result of quasi-reorganisation, based on
reorganisasi sesuai dengan Akta Notaris Sutjipto, Notarial Deed of Sutjipto, S.H., No. 130 dated
S.H., No. 130 tanggal 29 September 2003 dan 29 September 2003 which was approved by the
telah disahkan oleh Menteri Hukum dan Hak Ministry of Law and Human Rights of the Republic
Asasi Manusia Republik Indonesia berdasarkan of Indonesia in its Decision Letter No. C-
Surat Keputusan No. C-25309.HT.01.04.TH.2003 25309.HT.01.04.TH.2003 dated 23 October 2003
tanggal 23 Oktober 2003 dan diumumkan pada and was published in the State Gazette Republic of
Berita Negara Republik Indonesia No. 910 Indonesia No. 910 dated 23 October 2003
tanggal 23 Oktober 2003, Tambahan No. 93. Supplement No. 93.
Pada tanggal 30 Oktober 2003, RUPS-LB Bank On 30 October 2003, Bank Mandiri’s RUPS-LB
Mandiri menyetujui kuasi-reorganisasi pada approved the quasi-reorganisation as of 30 April
tanggal 30 April 2003 tersebut sebagaimana 2003, which were notarised by Sutjipto, S.H., in
terdapat dalam Akta Notaris Sutjipto, S.H., Notarial Deed No. 165 dated 30 October 2003.
No. 165 tanggal 30 Oktober 2003.
e. Divestasi kepemilikan saham oleh Pemerintah e. Divestment of Government share ownership
Pada tanggal 11 Maret 2004, Pemerintah telah On 11 March 2004, the Government divested
melakukan divestasi lanjutan atas 10,00% another 10.00% of its ownership in Bank Mandiri
kepemilikan di Bank Mandiri atau sebanyak which was equivalent to 2,000,000,000 Series B
2.000.000.000 lembar Saham Biasa Seri B common shares through private placements (Note
melalui private placements (Catatan 40a). 40a).
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri subordinated
notes subordinasi Bank Mandiri bonds and medium term notes
Pada tanggal 23 Juni 2023, Bank Mandiri On 23 June 2023, Bank Mandiri issued
menerbitkan Medium Term Notes Subordinasi II Subordinated Medium Term Notes II Bank Mandiri
Bank Mandiri Tahun 2023 dengan nilai nominal Year 2023 with nominal value of Rp100,000.
sebesar Rp100.000.
Pada tanggal 31 Juli 2018, Bank Mandiri On 31 July 2018, Bank Mandiri issued Subordinated
menerbitkan Medium Term Notes Subordinasi I Medium Term Notes I Bank Mandiri Year 2018 with
Bank Mandiri Tahun 2018 dengan nilai nominal nominal value of Rp500,000.
sebesar Rp500.000.
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri medium term notes
Pada tanggal 4 Juli 2023, Bank Mandiri On 4 July 2023, Bank Mandiri issued Continuous
menerbitkan Obligasi Berwawasan Lingkungan Green Bond I Bank Mandiri Phase I Year 2023
Berkelanjutan I Bank Mandiri Tahap I Tahun (“Continuous Green Bond I Phase I”) with nominal
2023 (“Obligasi Berwawasan Lingkungan value of Rp5,000,000. Public offering of Continuous
Berkelanjutan I Tahap I”) dengan nilai nominal Green Bond I Bank Mandiri Phase I Year 2023 was
sebesar Rp5.000.000. Penawaran Umum effective based on Letter of FSA Capital Market
Berkelanjutan Obligasi Berwawasan Lingkungan No. S-137/D.04/2023 dated 21 June 2023.
Berkelanjutan I Bank Mandiri Tahap I Tahun
2023 efektif sesuai Surat OJK Pasar Modal
No. S-137/D.04/2023 tanggal 21 Juni 2023.
23
Page 927
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
notes Bank Mandiri (lanjutan) medium term notes (continued)
Pada tanggal 4 April 2023, Bank Mandiri On 4 April 2023, Bank Mandiri issued the fourth
menerbitkan Euro Medium Term Notes (EMTN) Euro Medium Term Notes (EMTN), with a nominal
keempat, dengan nilai nominal sebesar value of USD300,000,000 (full amount) in the
USD300.000.000 (nilai penuh) di Singapore Singapore Exchange (SGX).
Exchange (SGX).
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third
menerbitkan EMTN ketiga, yaitu Sustainability EMTN, namely the Sustainability Bond Bank Mandiri
Bond Bank Mandiri 2021, dengan nilai nominal 2021, with a nominal value of USD300,000,000 (full
sebesar USD300.000.000 (nilai penuh) di SGX. amount) in the SGX.
Pada tanggal 13 Mei 2020, Bank Mandiri On 13 May 2020, Bank Mandiri issued the second
menerbitkan EMTN kedua, dengan nilai nominal EMTN with nominal value of USD500,000,000 (full
sebesar USD500.000.000 (nilai penuh) dan pada amount) and on 11 April 2019 the Bank issued the
tanggal 11 April 2019, menerbitkan EMTN first EMTN with nominal value of USD750,000,000
pertama, dengan nominal sebesar (full amount) in the SGX.
USD750.000.000 (nilai penuh) di SGX.
Pada tanggal 12 Mei 2020, Bank Mandiri On 12 May 2020, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan II Bank Bonds II Bank Mandiri Phase I Year 2020
Mandiri Tahap I Tahun 2020 (“Obligasi (“Continuous Bonds II Phase I”) with nominal value
Berkelanjutan II Tahap I”) dengan nilai nominal of Rp1,000,000. Public offering of Continuous
sebesar Rp1.000.000. Penawaran Umum Bonds II Bank Mandiri Phase I Year 2020 was
Berkelanjutan Obligasi Berkelanjutan II Bank effective based on Letter of FSA Capital Market
Mandiri Tahap I Tahun 2020 efektif sesuai Surat No. S-133/D.04/2020 dated 30 April 2020.
OJK Pasar Modal No. S-133/D.04/2020 tanggal
30 April 2020.
Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase III Year
Mandiri Tahap III Tahun 2018 (“Obligasi 2018 ("Continuous Bonds I Phase III") with a
Berkelanjutan I Tahap III”) dengan nilai nominal nominal value of Rp3,000,000.
sebesar Rp3.000.000.
Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Bonds I Bank Mandiri Phase II Year 2017
Mandiri Tahap II Tahun 2017 (“Obligasi ("Continuous Bonds I Phase II") with a nominal
Berkelanjutan I Tahap II”) dengan nilai nominal value of Rp6,000,000.
sebesar Rp6.000.000.
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase I Year
Mandiri Tahap I Tahun 2016 (“Obligasi 2016 (“Continuous Bonds I Phase I”) with nominal
Berkelanjutan I Tahap I”) dengan nilai nominal amount of Rp5,000,000. Public offering of
sebesar Rp5.000.000. Penawaran Umum Continuous Bonds I Phase I, Continuous Bonds I
Berkelanjutan Obligasi Berkelanjutan I Tahap I, Phase II, and Continuous Bonds I Phase III was
Obligasi Berkelanjutan I Tahap II dan Obligasi effective based on Letter of FSA Capital Market No.
Berkelanjutan I Tahap III efektif sesuai Surat OJK S-530/D.04/2016 dated on 22 September 2016.
Pasar Modal No. S-530/D.04/2016 tanggal
22 September 2016.
24
Page 928
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Penawaran umum terbatas saham Bank Limited public offering of Bank Mandiri shares
Mandiri
Untuk penguatan struktur permodalan, Bank To strengthen the capital structure, the Bank
Mandiri meningkatkan modal ditempatkan dan increased its issued and paid-up capital through the
disetor melalui Penawaran Umum Terbatas Limited Public Offering ("LPO") with Pre-emptive
(“PUT”) dengan Hak Memesan Efek Terlebih Rights ("HMETD"). Bank Mandiri had submitted the
Dahulu (“HMETD”). Terkait dengan PUT tersebut, first and second registration statement regarding of
Bank Mandiri telah menyampaikan pernyataan this LPO to the Financial Services Authority (“FSA”),
pendaftaran pertama dan kedua kepada Otoritas previously the Capital Market Supervisory Board
Jasa Keuangan (“OJK”), dahulu Badan and Financial Institution ("Bapepam and LK") on
Pengawas Pasar Modal dan Lembaga Keuangan 26 December 2010 and 18 January 2011. Capital
(“Bapepam dan LK”), pada tanggal Market Supervisory Board and Financial Institution
26 Desember 2010 dan tanggal 18 Januari 2011. on 27 January 2011 based on the Bapepam and LK
Bapepam dan LK berdasarkan Surat Pelaksana Acting Chief Letter No. S-807/BL/2011 stated that
Ketua Bapepam dan LK No. S-807/BL/2011 the LPO with HMETD of Bank Mandiri had been
tanggal 27 Januari 2011 menyatakan bahwa effective. The Bank also obtained an approval from
pendaftaran PUT dengan HMETD Bank Mandiri the shareholders based on the decision of
tersebut telah efektif. Bank Mandiri juga telah Extraordinary General Meeting of Shareholder dated
memperoleh persetujuan pemegang saham on 28 January 2011 as stated in Notary Deed by Dr.
sesuai hasil keputusan RUPS-LB tanggal A. Partomuan Pohan, S.H., LLM No. 15 dated
28 Januari 2011 sebagaimana terdapat dalam 25 February 2011 and had been reported to the
Akta Notaris Dr. A. Partomuan Pohan, S.H., LLM Ministry of Law and Human Rights Republic of
No. 15 tanggal 25 Februari 2011 yang telah Indonesia with the receipt No. AHU-AH.01.10-07446
dilaporkan kepada Menteri Hukum dan Hak Asasi dated 10 March 2011. The Bank also registered it to
Manusia Republik Indonesia dengan bukti Company Listing No. AHU-0019617.AH.01.09 Year
penerimaan laporan No. AHU-AH.01.10-07446 2011 dated 10 March 2011.
tanggal 10 Maret 2011 dan telah didaftarkan
pada Daftar Perseroan No. AHU-
0019617.AH.01.09 Tahun 2011 tanggal
10 Maret 2011.
Total HMETD yang diterbitkan Bank Mandiri Total number of HMETD issued by Bank Mandiri
adalah sebanyak 2.336.838.591 lembar saham was 2,336,838,591 shares at a price of Rp5,000 (full
dengan harga sebesar Rp5.000 (nilai penuh) per amount) per share which had been determined on
lembar yang telah ditetapkan pada tanggal 25 January 2011 and the execution period of Pre-
25 Januari 2011 dan pelaksanaan periode emptive Rights trading started from
perdagangan HMETD dimulai tanggal 14 February 2011 until 21 February 2011.
14 Februari 2011 sampai dengan 21 Februari
2011.
Pemerintah Republik Indonesia sebagai The Government of the Republic of Indonesia as the
pemegang saham mayoritas Bank Mandiri, tidak controlling shareholder of Bank Mandiri, did not
melaksanakan haknya untuk memperoleh execute its right to acquire the HMETD, and
HMETD, namun mengalihkannya kepada transferred it to other public shareholders. As a
pemegang saham publik lainnya, sehingga result of this, Government’s ownership in Bank
komposisi persentase kepemilikan saham Mandiri was reduced or diluted from 66.68%, prior to
Pemerintah pada Bank Mandiri menjadi the execution of HMETD, to 60.00% after the
berkurang atau mengalami dilusi dari sebesar execution of the HMETD.
66,68% sebelum periode pelaksanaan HMETD
menjadi sebesar 60,00% setelah pelaksanaan
HMETD.
25
Page 929
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
Rincian perubahan modal saham ditempatkan The details of changes in issued and
dan disetor (Catatan 40a) adalah sebagai berikut: fully paid-in-capital (Note 40a) are as follows:
Total saham/
Number of
shares
Setoran awal dalam pendirian oleh Initial capital injection by
Pemerintah di tahun 1998 4.000.000 the Government in 1998
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 1999 251.000 the Government in 1999
4.251.000
Penambahan modal disetor oleh Increase in paid-in capital by
Pemerintah di tahun 2003 5.749.000 the Government in 2003
10.000.000
Penurunan nilai nominal saham Decrease in par value per share
dari Rp1.000.000 (nilai penuh) from Rp1,000,000 (full amount)
menjadi Rp500 (nilai penuh) per saham to Rp500 (full amount) per share
melalui stock split di tahun 2003 20.000.000.000 through stock split in 2003
Saham yang berasal dari konversi MSOP I
pada tahun 2004 132.854.872 Shares from conversion of MSOP I in 2004
Saham yang berasal dari konversi MSOP I
pada tahun 2005 122.862.492 Shares from conversion of MSOP I in 2005
Saham yang berasal dari konversi MSOP I
pada tahun 2006 71.300.339 Shares from conversion of MSOP I in 2006
Saham yang berasal dari konversi MSOP II
pada tahun 2006 304.199.764 Shares from conversion of MSOP II in 2006
Saham yang berasal dari konversi MSOP I
pada tahun 2007 40.240.621 Shares from conversion of MSOP I in 2007
Saham yang berasal dari konversi MSOP II
pada tahun 2007 343.135 Shares from conversion of MSOP II in 2007
Saham yang berasal dari konversi MSOP III
pada tahun 2007 77.750.519 Shares from conversion of MSOP III in 2007
Saham yang berasal dari konversi MSOP I
pada tahun 2008 8.107.633 Shares from conversion of MSOP I in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2008 399.153 Shares from conversion of MSOP II in 2008
Saham yang berasal dari konversi MSOP III
pada tahun 2008 147.589.260 Shares from conversion of MSOP III in 2008
Saham yang berasal dari konversi MSOP II
pada tahun 2009 86.800 Shares from conversion of MSOP II in 2009
Saham yang berasal dari konversi MSOP III
pada tahun 2009 64.382.217 Shares from conversion of MSOP III in 2009
Saham yang berasal dari konversi MSOP II
pada tahun 2010 6.684.845 Shares from conversion of MSOP II in 2010
Saham yang berasal dari konversi MSOP III
pada tahun 2010 19.693.092 Shares from conversion of MSOP III in 2010
Penambahan modal melalui PUT Increase of capital through Limited Public
dengan HMETD pada tahun 2011 2.336.838.591 Offering (LPO) with Pre-emptive Rights in 2011
Penurunan nilai nominal saham dari Decrease of par value of share
Rp500 (nilai penuh) menjadi from Rp500 (full amount) to
Rp250 (nilai penuh) per saham Rp250 (full amount) per share
melalui stock split di tahun 2017 23.333.333.333 through stock split in 2017
Penurunan nilai nominal saham dari Decrease of par value of share
Rp250 (nilai penuh) menjadi from Rp250 (full amount) to
Rp125 (nilai penuh) per saham Rp125 (full amount) per share
melalui stock split di tahun 2023 46.666.666.666 through stock split in 2023
Total 93.333.333.332 Total
26
Page 930
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
(lanjutan) (continued)
Pemecahan nilai nominal saham Bank Mandiri: Stock split of Bank Mandiri:
Berdasarkan keputusan RUPS-LB tanggal Based on the decision of the Extraordinary
21 Agustus 2017 yang dituangkan dalam Akta General Meeting of Shareholders (“RUPS-LB”)
No. 36, tanggal 24 Agustus 2017, yang dibuat di dated 21 August 2017 as stated in the Notarial
hadapan Ashoya Ratam S.H., M.Kn., pemegang Deed of Ashoya Ratam, S.H., M.Kn., No. 36 dated
saham Bank Mandiri antara lain menyetujui 24 August 2017, the shareholders of Bank Mandiri,
pemecahan nilai nominal saham (stock split) approved the stock split of the Bank from Rp500
Bank dari Rp500 (nilai penuh) per saham menjadi (full amount) per share to Rp250 (full amount) per
Rp250 (nilai penuh) per saham sehingga modal share which resulted increase in issued capital into
ditempatkan menjadi sejumlah 46.666.666.666 46,666,666,666 shares consisting of 1 (one)
lembar saham yang terdiri atas 1 (satu) lembar Dwiwarna Series A share and 46,666,666,665
saham Seri A Dwiwarna dan 46.666.666.665 Series B shares.
lembar saham Seri B.
Berdasarkan keputusan RUPS Tahunan tanggal Based on the decision of the Annual General
14 Maret 2023 yang dituangkan dalam Akta Meeting of Shareholders (“RUPS”) dated 14 March
No. 12 tanggal 16 Maret 2023, yang dibuat di 2023, as stated in the Notarial Deed of Utiek R.
hadapan Utiek R. Abdurachman S.H., MLI., Abdurachman S.H., MLI., M.Kn., No. 12 dated
M.Kn., pemegang saham Bank Mandiri antara 16 March 2023, the shareholders of Bank Mandiri,
lain menyetujui pemecahan nilai nominal saham among others, approved a stock split of the Bank
(stock split) Bank dari Rp250 (nilai penuh) per from Rp250 (full amount) per share to Rp125 (full
saham menjadi Rp125 (nilai penuh) per saham amount) per share. This results in an increase in
sehingga modal ditempatkan menjadi sejumlah the issued capital to a total of 93,333,333,332
93.333.333.332 lembar saham yang terdiri atas shares, consisting of 1 (one) Dwiwarna Series A
1 (satu) lembar saham Seri A Dwiwarna dan shares and 93,333,333,331 Series B common
93.333.333.331 lembar saham Seri B. Untuk shares. For the Dwiwarna Series A shares owned
saham Seri A Dwiwarna milik Negara Republik by the Republic of Indonesia, 1 (one) share will be
Indonesia akan tetap dipertahankan 1 (satu) retained, and the remaining will be allocated to
saham dan sisanya akan diperhitungkan untuk increase the Series B common shares owned by
menambah saham Seri B milik Negara Republik the Republic of Indonesia. The stock split was
Indonesia. Pelaksanaan stock split berlaku efektif effective on 6 April 2023.
pada tanggal 6 April 2023.
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares
Bank Mandiri melalui surat No. CEO/30/2020 Bank Mandiri through letter No. CEO/30/2020
tanggal 18 Maret 2020 mengajukan permohonan dated 18 March 2020 submit a request for
persetujuan pelaksanaan pembelian kembali approval of repurchase of the Bank’s treasury
saham Bank Mandiri kepada OJK secara stock to FSA gradually with maximum amount
bertahap sebanyak-banyaknya sebesar Rp2,000,000, and has been approved by FSA
Rp2.000.000, dan telah disetujui oleh OJK through letter No. S-50/PB.31/2020 dated
melalui surat No. S-50/PB.31/2020 tanggal 19 March 2020. Furthermore, Bank Mandiri has
19 Maret 2020. Selanjutnya, Bank Mandiri telah declared this information to Indonesia Stock
menyampaikan keterbukaan informasi kepada Exchange (“IDX”) on 20 March 2020 regarding
Bursa Efek Indonesia (“BEI”) tanggal 20 Maret execution plan of repurchase treasury stock that
2020 sehubungan dengan rencana pembelian had been issued and registered in IDX with
kembali saham yang telah dikeluarkan dan maximum amount Rp2,000,000. Treasury stock
tercatat di BEI sebanyak-banyaknya sebesar repurchase will be executed gradually for 3 (three)
Rp2.000.000. Pembelian kembali tersebut akan months since 20 March 2020 until 19 June 2020.
dilakukan secara bertahap untuk periode 3 (tiga)
bulan terhitung sejak tanggal 20 Maret 2020
sampai dengan tanggal 19 Juni 2020.
27
Page 931
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri (lanjutan) (continued)
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares (continued)
(lanjutan)
Bank Mandiri telah melakukan pembelian kembali Bank Mandiri has executed repurchase of Bank
saham sebanyak 35.400.000 lembar saham (nilai Mandiri shares amounted to 35,400,000 shares
nominal Rp250 (nilai penuh) per lembar saham) (nominal value of Rp250 (full amount) per share)
dengan harga perolehan sebesar Rp150.895. with acquisition price of Rp150,895. In December
Pada bulan Desember 2022, Bank Mandiri telah 2022, Bank Mandiri had released 35,400,000
melepaskan saham treasuri sebanyak treasury shares (see Note 40d).
35.400.000 lembar saham (lihat Catatan 40d).
g. Entitas Anak g. Subsidiaries
Entitas Anak yang tercakup dalam laporan Subsidiaries included in the consolidated financial
keuangan konsolidasian pada tanggal statements as of 31 December 2024 and 2023, are
31 Desember 2024 dan 2023 adalah sebagai as follows:
berikut:
Persentase
Kepemilikan %/
Percentage of
Ownership %
Jenis Usaha/ Kedudukan/
Nama Entitas Anak Nature of Business Domicile 2024 2023 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk. Perbankan syariah/ PT Bank Syariah Indonesia Tbk.
(dahulu PT Bank Syariah Mandiri) Sharia banking Jakarta 51,47 51,47 (formerly PT Bank Syariah Mandiri)
Perbankan/
Bank Mandiri (Europe) Limited (BMEL) Commercial banking London 100,00 100,00 Bank Mandiri (Europe) Limited (BMEL)
PT Mandiri Sekuritas Sekuritas/Securities Jakarta 99,99 99,99 PT Mandiri Sekuritas
PT Bank Mandiri Taspen Perbankan/ PT Bank Mandiri Taspen
(dahulu PT Bank Mandiri Taspen Pos) Commercial banking Jakarta 51,10 51,10 (formerly PT Bank Mandiri Taspen Pos)
Pembiayaan konsumen/
PT Mandiri Tunas Finance (MTF) Consumer financing Jakarta 51,00 51,00 PT Mandiri Tunas Finance (MTF)
Mandiri International Remittance Layanan remittance/ Mandiri International Remittance
Sendirian Berhad (MIR) Remittance service Kuala Lumpur 100,00 100,00 Sendirian Berhad (MIR)
Asuransi jiwa/
PT AXA Mandiri Financial Services (AMFS) Life insurance Jakarta 51,00 51,00 PT AXA Mandiri Financial Services (AMFS)
Asuransi jiwa/
PT Asuransi Jiwa Inhealth Indonesia Life insurance Jakarta 20,00*) 80,00 PT Asuransi Jiwa Inhealth Indonesia
Pembiayaan konsumen/
PT Mandiri Utama Finance (MUF) Consumer financing Jakarta 99,99 51,00 PT Mandiri Utama Finance (MUF)
Modal ventura/
PT Mandiri Capital Indonesia (MCI) Venture capital Jakarta 99,99 99,99 PT Mandiri Capital Indonesia (MCI)
*) Sejak tanggal 26 Juni 2024 kepemilikan Bank Mandiri menjadi 20,00% dan Laporan *) Since 26 June 2024, Bank Mandiri's ownership became 20.00% and the Financial
Keuangan PT Asuransi Jiwa Inhealth Indonesia tidak lagi dikonsolidasikan ke dalam Statements of PT Asuransi Jiwa Inhealth Indonesia are no longer consolidated into
Laporan Keuangan Konsolidasian Bank Mandiri. Consolidated Financial Statements of Bank Mandiri.
Total aset Entitas Anak tersebut pada tanggal The Subsidiaries’ total assets as of 31 December
31 Desember 2024 dan 2023 (sebelum eliminasi) 2024 and 2023 (before elimination) are as follows:
masing-masing sebagai berikut:
Tahun
beroperasi
komersial/ Total aset (sebelum eliminasi)/
Year of Total assets (before elimination)
commercial
Nama Entitas Anak operation 2024 2023 Name of Subsidiaries
PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
(dahulu PT Bank Syariah Mandiri) 1955 408.613.432 353.624.125 (formerly PT Bank Syariah Mandiri)
Bank Mandiri (Europe) Limited 1999 4.210.018 4.047.572 Bank Mandiri (Europe) Limited
PT Mandiri Sekuritas 1992 5.161.354 4.725.946 PT Mandiri Sekuritas
PT Bank Mandiri Taspen (dahulu PT Bank Mandiri Taspen (formerly
PT Bank Mandiri Taspen Pos) 1970 66.232.344 60.537.057 PT Bank Mandiri Taspen Pos)
PT Mandiri Tunas Finance 1989 34.425.456 29.727.392 PT Mandiri Tunas Finance
Mandiri International Remittance Mandiri International Remittance
Sendirian Berhad 2009 33.157 24.393 Sendirian Berhad
PT AXA Mandiri Financial Services 1991 41.914.379 41.114.472 PT AXA Mandiri Financial Services
PT Asuransi Jiwa Inhealth Indonesia*) 2008 - 2.824.452 PT Asuransi Jiwa Inhealth Indonesia*)
PT Mandiri Utama Finance 2015 15.191.908 10.625.581 PT Mandiri Utama Finance
PT Mandiri Capital Indonesia 2015 5.967.873 5.155.131 PT Mandiri Capital Indonesia
Total 581.749.921 512.406.121 Total
*) Sejak tanggal 26 Juni 2024, status PT Asuransi Jiwa Inhealth Indonesia berubah dari *) Since 26 June 2024, PT Asuransi Jiwa Inhealth Indonesia’s status changed from
Entitas Anak menjadi entitas asosiasi Bank Mandiri. Subsidiary to associate entity of Bank Mandiri.
28
Page 932
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) PT Bank Syariah Mandiri)
Pada tanggal 12 Oktober 2020, PT Bank Mandiri On 12 October 2020, PT Bank Mandiri (Persero)
(Persero) Tbk. (“Bank Mandiri”), PT Bank Rakyat Tbk. (“Bank Mandiri”), PT Bank Rakyat Indonesia
Indonesia (Persero) Tbk. (“BRI”), PT Bank (Persero) Tbk. (“BRI”), PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk. (“BNI”), (Persero) Tbk. (“BNI”), PT Bank Syariah Mandiri
PT Bank Syariah Mandiri (“BSM”), PT Bank (“BSM”), PT Bank BRIsyariah Tbk. (“BRIS”), and
BRIsyariah Tbk. (“BRIS”), dan PT Bank BNI PT Bank BNI Syariah (“BNIS”) have signed a
Syariah (“BNIS”) telah menandatangani Conditional Merger Agreement (“CMA”) for the
Conditional Merger Agreement (“CMA”) atau business merger of BSM, BRIS, and BNIS (Merger
Perjanjian Penggabungan Bersyarat dalam Participating Banks).
rangka penggabungan usaha BSM, BRIS, dan
BNIS (Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif Based on CMA, after the effective date of the
penggabungan, BRIS akan menjadi entitas merger, BRIS will become the surviving legal entity
yang menerima penggabungan secara and all shareholders of BNIS and BSM will become
hukum atau surviving legal entity dan seluruh shareholders of the entity receiving the
pemegang saham BNIS dan BSM akan amalgamation based on the amalgamation ratio.
menjadi pemegang saham dari entitas yang
menerima penggabungan berdasarkan rasio
penggabungan.
Izin Penggabungan diperoleh dari OJK melalui The Merger Approval was obtained from the FSA
Salinan Keputusan Dewan Komisioner OJK through a copy of the Decree of the FSA Board of
No. 4/KDK.03/2021 tanggal 27 Januari 2021 Commissioners No. 4/KDK.03/2021 dated
tentang Pemberian Izin Penggabungan BSM dan 27 January 2021 regarding the Granting of Permits
BNIS ke dalam BRIS serta Izin Perubahan Nama to Merge BSM and BNIS into BRIS as well as
dengan Menggunakan Izin Usaha PT Bank Permits to Change Names by Using PT Bank
BRIsyariah Tbk Menjadi Izin Usaha Atas Nama BRIsyariah Tbk Business Permit to Become
PT Bank Syariah Indonesia Tbk Sebagai Bank Business Permit in the Name of PT Bank Syariah
Hasil Penggabungan. Indonesia Tbk as the Merged Bank.
BRIS awalnya didirikan dengan nama PT Bank BRIS was initially established under the name of
Jasa Arta (“BJA”) berdasarkan Akta Pendirian PT Bank Jasa Arta (“BJA”) based on the Deed of
No. 4 tanggal 3 April 1969 yang dibuat dihadapan Establishment No. 4 dated 3 April 1969 of Liem
Liem Toeng Kie, S.H., notaris di Jakarta. Akta Toeng Kie, S.H., notary in Jakarta. The deed has
pendirian ini disahkan oleh Menteri Kehakiman been approved by the Minister of Law of Republic
Republik Indonesia dalam Surat Keputusan of Indonesia in its Decision Letter No. J.A.5/70/4
No. J.A.5/70/4 tanggal 28 Mei 1970 dan telah dated 28 May 1970 and has been published in the
diumumkan dalam Berita Negara Republik State Gazette of Republic of Indonesia No. 43
Indonesia No. 43 tanggal 28 Mei 1971, dated 28 May 1971, Supplement No. 242/1971.
Tambahan No. 242/1971.
BJA memperoleh izin usaha untuk beroperasi BJA obtained its business license to operate as a
sebagai bank umum dari Menteri Keuangan commercial bank from Minister of Finance of the
Republik Indonesia No. D.15.1-4-40 tanggal Republic of Indonesia No. D.15.1-4-40 dated
3 Juli 1969. Sejak tanggal 16 Oktober 2008, BJA 3 July 1969. Since 16 October 2008, BJA has
telah memperoleh izin perubahan kegiatan usaha obtained license from Bank Indonesia to change its
bank, dari bank konvensional menjadi bank business activities, from a conventional bank into a
umum yang melaksanakan kegiatan usaha commercial bank based on sharia principles. The
berdasarkan prinsip syariah dari Bank Indonesia. changes in name and business activity based on
Perubahan nama dan kegiatan usaha sharia principles from BJA to PT Bank Syariah BRI
berdasarkan prinsip syariah dari BJA menjadi was based on BJA Shareholders’ Approval
PT Bank Syariah BRI didasarkan pada Decision Statement, as stated in the Deed No. 45
Pernyataan Keputusan Persetujuan Bersama dated 22 April 2008 made before Fathiah Helmi,
Seluruh Pemegang Saham Perseroan Terbatas S.H., notary in Jakarta.
BJA, sesuai dengan Akta No. 45 tanggal 22 April
2008 yang dibuat di hadapan Fathiah Helmi,
S.H., notaris di Jakarta.
29
Page 933
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Pada tahun 2009, PT Bank Syariah BRI In 2009, PT Bank Syariah BRI changed its name to
melakukan perubahan nama menjadi PT Bank PT Bank BRISyariah based on PT Bank Syariah
BRISyariah sesuai dengan Akta Keputusan BRI Shareholders’ Approval Decision Statement,
Persetujuan Bersama Seluruh Pemegang Saham as stated in Notarial Deed No. 18 dated 14 April
PT Bank Syariah BRI No. 18 tanggal 14 April 2009 made before Fathiah Helmi, S.H., notary in
2009 dibuat dihadapan Fathiah Helmi, S.H., Jakarta which was subsequently amended by
notaris di Jakarta yang selanjutnya diubah PT Bank Syariah BRI Shareholders’ Approval
dengan Akta Keputusan Persetujuan Bersama Decision Statement, as stated in Notarial Deed No.
Seluruh Pemegang Saham PT Bank Syariah BRI 20 dated 17 September 2009 made, before
No. 20 tanggal 17 September 2009, dibuat di Fathiah Helmi, S.H., notary in Jakarta, which has
hadapan Fathiah Helmi, S.H., notaris di been approved by the Minister of Law and
Jakarta, yang telah mendapat persetujuan dari Human Rights of the Republic of Indonesia in its
Menteri Hukum dan Hak Asasi Manusia Decision Letter No. AHU-53631.AH.01.02.TH2009
Republik Indonesia dalam Surat Keputusan dated 5 November 2009. It was announced in the
No. AHU-53631.AH.01.02.TH2009 tanggal State Gazette of the Republic of Indonesia No. 96
5 November 2009 yang telah diumumkan dalam dated 1 December 2009, Supplement No. 27908
Berita Negara Republik Indonesia No. 96 tanggal and Decision Letter from the Governor of Bank
1 Desember 2009, Tambahan No. 27908 dan Indonesia No. 11/63/KEP.GBI/DpG/2009 dated
Surat Keputusan Gubernur Bank Indonesia 15 December 2009.
No. 11/63/KEP.GBI/DpG/2009 tanggal
15 Desember 2009.
Pada tanggal 27 Desember 2013, PT Bank On 27 December 2013, PT Bank BRISyariah
BRISyariah mendapatkan izin sebagai bank obtained a license to operate as
devisa berdasarkan surat keputusan Gubernur foreign exchange bank based on the Decision
Bank Indonesia No. 15/139/KEP.GBI/DpG/2013. Letter of the Governor of Bank Indonesia
No. 15/139/KEP.GBI/DpG/2013.
Perjanjian Antar Pemegang Saham Bank Hasil Agreement between Shareholders of the Merged
Penggabungan tanggal 26 Januari 2021 antara Bank dated 26 January 2021 between PT Bank
PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”), Mandiri (Persero) Tbk (“Bank Mandiri”), PT Bank
PT Bank Negara Indonesia (Persero) Tbk (“BNI”), Negara Indonesia (Persero) Tbk (“BNI”), and
dan PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
(“BRI”) menyetujui bahwa Bank Mandiri agreed that Bank Mandiri is a party who exercises
merupakan pihak yang melakukan Pengendalian control over the Merged Bank.
atas Bank Hasil Penggabungan.
Selanjutnya keputusan RUPS-LB BRIS terkait Subsequently, the decision of the BRIS’ EGMS
penggabungan BSM dan BNIS kedalam BRIS regarding the merger of BSM and BNIS into BRIS
dinyatakan kembali dalam Akta Pernyataan was restated in the Deed of Statement of Meeting
Keputusan Rapat PT Bank BRIsyariah Tbk Resolutions of PT Bank BRIsyariah Tbk. No. 37
No. 37 tanggal 14 Januari 2021 yang dibuat di dated 14 January 2021 made before notary Jose
hadapan notaris Jose Dima Satria S.H., M.Kn., Dima Satria S.H., M.Kn., notary in Jakarta. This
notaris di Jakarta. Perubahan ini telah diterima amendment was accepted and recorded by the
dan dicatat oleh Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the Republic
Manusia Republik Indonesia dalam surat of Indonesia in its Decision Letter No. AHU-
keputusan No. AHU-AH.01.10-0011384 tanggal AH.01.10-0011384 dated 28 January 2021 which
28 Januari 2021 yang berlaku efektif 1 Februari was effective on 1 February 2021.
2021.
30
Page 934
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Transaksi pembentukan PT Bank Syariah The transaction for the establishment of PT Bank
Indonesia Tbk tersebut merupakan kombinasi Syariah Indonesia Tbk is a business combination
bisnis entitas sepengendali dimana pemegang of entities under common control where the
saham pengendali (ultimate shareholder) dari controlling shareholder (ultimate shareholder) of
Bank Mandiri, BNI dan BRI adalah Pemerintah Bank Mandiri, BNI and BRI is the Government of
Republik Indonesia. Oleh karena itu, transaksi the Republic of Indonesia. Therefore, transactions
diperlakukan berdasarkan metode penyatuan are treated based on the pooling of interest method
kepemilikan sesuai Pernyataan Standar in accordance with Statement of Financial
Akuntansi Keuangan (“PSAK”) No. 338 (Revisi Accounting Standards (“SFAS”) No. 338 (Revised
2012), “Kombinasi Bisnis Entitas Sepengendali”. 2012), “Business Combination of Entities Under
Common Control”.
Perbedaan antara jumlah imbalan yang The difference between the amount of
dialihkan dan jumlah tercatat investasi yang consideration transferred and the carrying amount
diperoleh dari transaksi ini diakui sebagai “Selisih of the investment obtained from this transaction is
Nilai Transaksi Kombinasi Bisnis Entitas recognised as “Difference in Value from Business
Sepengendali” dan disajikan sebagai bagian Combination Transactions of Entities Under
"Tambahan Modal Disetor" di bagian ekuitas Common Control” and presented as “Additional
pada laporan posisi keuangan konsolidasian. Paid-in Capital” in the equity section in the
Ekuitas dari PT BRIsyariah Tbk. dan PT Bank consolidated statement of financial position. Prior
BNI Syariah sebelum tanggal penggabungan to the date of the merger, the equity of
disajikan sebagai “ekuitas merging entities” pada PT BRIsyariah Tbk. and PT Bank BNI Syariah is
bagian ekuitas. Rincian jumlah imbalan yang presented as “merging entities equity” in the equity
dialihkan dan jumlah tercatat yang diperoleh section. Details of the amount of consideration
adalah sebagai berikut: transferred and the carrying amount received are
as follows:
Jumlah Jumlah
imbalan yang tercatat
dialihkan/ investasi/ Tambahan
The Investment modal disetor/
consideration carrying Additional
transferred Amount paid-in capital
PT Bank Syariah Indonesia Tbk. 10.905.424 11.232.496 327.072 PT Bank Syariah Indonesia Tbk.
Selanjutnya keputusan RUPS-LB BRIS antara Furthermore, the decisions of the BRIS' EGMS,
lain terkait Perubahan Anggaran Dasar BRIS among others related to the Amendment to the
dinyatakan kembali dalam Akta Pernyataan BRIS Articles of Association, were restated in the
Keputusan Rapat Perubahan Anggaran Dasar Deed of Statement of Meeting Resolutions on the
Perubahan Nama PT Bank BRIsyariah Tbk. Amendment of the Articles of Association for the
No. 38 tanggal 14 Januari 2021 yang dibuat Change of Name of PT Bank BRIsyariah Tbk.
dihadapan Jose Dima Satria S.H., M.Kn., notaris No. 38 dated 14 January 2021 made before Jose
di Jakarta yang antara lain perubahan nama Dima Satria S.H., M.Kn., notary in Jakarta, which,
menjadi PT Bank Syariah Indonesia Tbk. dan among others, changed its name to PT Bank
perubahan ini telah mendapat persetujuan Syariah Indonesia Tbk. and this change was
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human
Indonesia dalam Surat Keputusan No. AHU- Rights of the Republic of Indonesia in its Decision
0006268.AH.01.02 tahun 2021, dan telah Letter No. AHU-0006268.AH.01.02 year 2021, and
diterima dan dicatatkan Menteri Hukum dan Hak has been received and recorded by the Minister of
Asasi Manusia Republik Indonesia dalam Surat Law and Human Rights of the Republic of
Keputusan No. AHU-AH.01.03.0061498 dan Indonesia in its Decision Letter
No. AHU–AH.01.03.0061501 yang seluruhnya No. AHU-AH.01.03.0061498 and No. AHU-
ditetapkan tanggal 1 Februari 2021. AH.01.03.0061501 which are all set on
1 February 2021.
31
Page 935
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Selanjutnya perubahan Anggaran Dasar PT Bank Furthermore, changes to the PT Bank Syariah
Syariah Indonesia Tbk melalui Akta Pernyataan Indonesia Tbk Articles of Association through the
Perubahan Anggaran Dasar PT Bank Syariah Deed of Statement of Amendment to the Articles of
Indonesia Tbk No. 146 tanggal 24 Juni 2022 Association of PT Bank Syariah Indonesia Tbk. No.
yang dibuat dihadapan Jose Dima Satria S.H., 146 dated 24 June 2022 made before Jose Dima
M.Kn., notaris di Jakarta mengenai penambahan Satria, S.H., M.Kn., notary in Jakarta, regarding the
klasifikasi saham Entitas Anak sehingga addition of the classification of the Subsidiary’s
mengakibatkan Perubahan Komposisi shares resulting in a Change in the Composition of
Kepemilikan Entitas Anak dan Perubahan Subsidiary’s Ownership and a Change in Control
Pengendalian dari Negara Republik Indonesia from the Republic of Indonesia which was originally
yang semula Pemegang Saham Pengendali Ultimate Controlling Shareholders (PSPT) to
Terakhir (PSPT) menjadi Pemegang Saham Controlling Shareholders (PSP) and has been
Pengendali (PSP) dan telah diterima dan dicatat accepted and recorded by the Minister of Law and
oleh Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in its
Republik Indonesia dalam Surat Keputusan Decision Letter No. AHU-AH.01.03-0269107 dated
No. AHU-AH.01.03-0269107 tanggal 22 Juli 2022 22 July 2022 regarding Acceptance of Notification
perihal Penerimaan Pemberitahuan Perubahan of Amendments to the Articles of Association of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
Selanjutnya perubahan Anggaran Dasar Entitas Furthermore, the latest changes to the Subsidiary’s
Anak terakhir melalui Akta Pernyataan Articles of Association through the Deed of
Keputusan Rapat Dewan Komisaris PT Bank Statement of Resolutions of the Board of
Syariah Indonesia Tbk No. 191 tanggal Commissioners Meeting of PT Bank Syariah
29 Desember 2022 dibuat dihadapan Muhammad Indonesia Tbk No. 191 dated 29 December 2022
Muazzir, S.H., M.Kn., sebagai pengganti dari made before Muhammad Muazzir, S.H., M.Kn., as
Jose Dima Satria S.H., M.Kn., notaris di Jakarta a replacement for Jose Dima Satria S.H., M.Kn.,
mengenai modal ditempatkan dan disetor notary in Jakarta regarding the issued and paid-up
PT Bank Syariah Indonesia Tbk melalui capital of PT Bank Syariah Indonesia Tbk through
mekanisme Penambahan Modal dengan the Capital Increase mechanism by Providing Pre-
Memberikan Hak Memesan Efek Terlebih Dahulu emptive Rights I ("PMHMETD I"), which is
I ("PMHMETD I"), yaitu modal ditempatkan dan PT Bank Syariah Indonesia Tbk 's issued and paid-
disetor PT Bank Syariah Indonesia Tbk menjadi up capital become 46,129,260,138 (forty six billion
sebanyak 46.129.260.138 (empat puluh enam one hundred and twenty nine million two hundred
miliar seratus dua puluh sembilan juta dua ratus sixty thousand one hundred thirty eight) shares
enam puluh ribu seratus tiga puluh delapan) with a total nominal value of Rp23,064,630 and
lembar saham dengan nilai nominal seluruhnya have been received and recorded by the Minister
sebesar Rp23.064.630 dan telah diterima dan of Law and Human Rights of the Republic of
dicatat oleh Menteri Hukum dan Hak Asasi Indonesia in its Decision Letter No. AHU-AH.01.03-
Manusia Republik Indonesia dalam Surat 0497431 dated 29 December 2022 regarding
Keputusan No. AHU-AH.01.03-0497431 tanggal Acceptance of Notification of Amendments to the
29 Desember 2022 perihal Penerimaan Articles of Association of PT Bank Syariah
Pemberitahuan Perubahan Anggaran Dasar Indonesia Tbk (“BSI”).
PT Bank Syariah Indonesia Tbk (“BSI”).
Selanjutnya perubahan Anggaran Dasar BSI The latest amendment to BSI's Articles of
terakhir melalui Akta Pernyataan Keputusan Association was made through the Deed of
Rapat Umum Pemegang Saham Tahunan Decision of the Annual General Meeting of
PT Bank Syariah Indonesia Tbk No. 37 tanggal Shareholders PT Bank Syariah Indonesia Tbk
17 Juni 2024 yang dibuat dihadapan Ashoya No. 37 dated 17 June 2024, which made before
Ratam S.H., M.Kn., notaris di Jakarta mengenai Ashoya Ratam S.H., M.Kn., a notary in Jakarta,
penyesuaian Anggaran Dasar BSI dengan regarding the adjustment of BSI's Articles of
ketentuan-ketentuan baru yang terkait dengan Association with new provisions related to BSI as a
BSI sebagai Bank Umum Syariah dan telah Sharia Commercial Bank. BSI had received
mendapatkan persetujuan dari Menteri Hukum approval from the Minister of Law and Human
dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia in its Decision
dalam Surat Keputusan No. AHU- Letter No. AHU-0035266.AH.01.02.Year 2024
0035266.AH.01.02.Tahun 2024 tanggal 13 Juni dated 13 June 2024, and was received and
2024 dan telah diterima dan dicatat oleh Menteri recorded by the Minister of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik of the Republic of Indonesia in its Decision Letter
Indonesia dalam Surat Keputusan No. AHU- No. AHU-AH.01.03-0145286 dated 13 June 2024,
AH.01.03-0145286 tanggal 13 Juni 2024 perihal regarding the Receipt of Notification of
Penerimaan Pemberitahuan Perubahan Amendments to the Articles of Association of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
32
Page 936
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Kantor Pusat PT Bank Syariah Indonesia Tbk. The Head Office of PT Bank Syariah Indonesia
beralamat di Gedung The Tower Jalan Jenderal Tbk. is located at The Tower Building, Jalan
Gatot Subroto No. 27, Kel. Karet Semanggi, Kec. Jenderal Gatot Subroto No. 27, Karet Semanggi
Setiabudi, Jakarta Selatan 12930. Sub-district, Setiabudi District, South Jakarta
12930.
Bank Mandiri (Europe) Limited Bank Mandiri (Europe) Limited
Bank Mandiri (Europe) Limited (“BMEL”) didirikan Bank Mandiri (Europe) Limited (“BMEL”) was
dan berkedudukan di London, Inggris pada established and domiciled in London, United
tanggal 22 Juni 1999 berdasarkan “The Kingdom on 22 June 1999 based on “The
Companies Act 1985 of the United Kingdom”. Companies Act 1985 of the United Kingdom”.
BMEL didirikan melalui konversi dari Bank Exim BMEL was established through the conversion of
cabang London menjadi Entitas Anak yang the London branch of Bank Exim into a wholly
dimiliki penuh oleh Bank Mandiri dan efektif owned Subsidiary of Bank Mandiri and has been
beroperasi sejak 31 Juli 1999. Sebagai Entitas operating effectively since 31 July 1999. As a
Anak yang memiliki lisensi Bank Komersial di Subsidiary that has a Commercial Bank license in
United Kingdom, BMEL disupervisi oleh the United Kingdom, BMEL is supervised by the
Prudential Regulation Authority (“PRA”) dan Prudential Regulation Authority (“PRA”) and The
Financial Conduct Authority (“FCA”) dibawah Financial Conduct Authority (“FCA”), which are
naungan Bank of England serta HM Treasury of under the supervision of the Bank of England and
the United Kingdom. HM Treasury of the United Kingdom.
PT Mandiri Sekuritas PT Mandiri Sekuritas
PT Mandiri Sekuritas (”Mandiri Sekuritas”), PT Mandiri Sekuritas ("Mandiri Sekuritas"),
dahulu bernama PT Merincorp Securities formerly known as PT Merincorp Securities
Indonesia (“MSI”), didirikan berdasarkan Akta Indonesia ("MSI"), incorporated under Deed No. 1
No. 1 tanggal 2 Desember 1991 yang dibuat di dated 2 December 1991 made before notary
hadapan notaris Sutjipto, S.H. Mandiri Sekuritas Sutjipto, S.H. Mandiri Sekuritas is the result of the
merupakan hasil penggabungan usaha PT Bumi merger of PT Bumi Daya Sekuritas ("BDS"),
Daya Sekuritas (“BDS”), PT Exim Sekuritas PT Exim Sekuritas ("ES") and PT Merincorp
(“ES”) dan PT Merincorp Securities Indonesia Securities Indonesia ("MSI") which was
(“MSI”) yang ditempuh dengan cara accomplished by merging BDS and ES into MSI.
meleburkan BDS dan ES ke dalam MSI. MSI MSI obtained a license as a securities portfolio
memperoleh izin usaha sebagai perantara broker and underwriter of the securities portfolio
perdagangan portofolio efek dan penjamin from the Chairman of the Capital Market and
emisi portofolio efek dari Ketua Badan Financial Institutions Supervisory Agency
Pengawas Pasar Modal dan Lembaga ("Bapepam and LK") by its decree letter
Keuangan (“Bapepam dan LK”) berdasarkan No. KEP-12/PM/1992 and No. KEP-13/PM/1992
Surat Keputusan No. KEP-12/PM/1992 dan and started its operational activities on
No. KEP-13/PM/1992 dan memulai kegiatan 23 January 1992. The merger was based on the
operasionalnya pada tanggal 23 Januari 1992. Deed No. 116 dated 31 July 2000 made before
Penggabungan usaha tersebut berdasarkan Akta notary Ny. Vita Buena, S.H., which was approved
No. 116 tanggal 31 Juli 2000 yang dibuat di by the Minister of Law and Legislation of the
hadapan notaris Ny. Vita Buena, S.H., yang telah Republic of Indonesia on 25 August 2000 by
disetujui oleh Menteri Hukum dan Perundang- Decree No. C-18762.HT.01.04-TH.2000 and
undangan Republik Indonesia pada tanggal 25 business permits obtained previously by MSI can
Agustus 2000 berdasarkan Surat Keputusan still be used by PT Mandiri Sekuritas.
No. C-18762.HT.01.04-TH.2000 dan izin usaha
yang diperoleh MSI sebelumnya masih bisa tetap
digunakan oleh PT Mandiri Sekuritas.
PT Mandiri Sekuritas memiliki 99,93% dari total PT Mandiri Sekuritas owns 99.93% of total shares
saham PT Mandiri Manajemen Investasi, Entitas of PT Mandiri Manajemen Investasi, a Subsidiary
Anak yang didirikan tanggal 26 Oktober 2004 dan that was established on 26 October 2004 and
bergerak di bidang manajemen dan penasihat engaged in investment management and advisory.
investasi. Mandiri Sekuritas juga memiliki 100% Mandiri Sekuritas also owns 100% of the total
dari total saham Mandiri Securities Pte. Ltd., shares of Mandiri Securities Pte. Ltd., a company
perusahaan yang memperoleh lisensi layanan which obtained a capital market service license for
pasar modal untuk jenis usaha “Dealing in the business type "Dealing in Securities and
Securities and Advising Corporate Finance and Advising Corporate Finance and Monetary
Monetary Authority of Singapore” berdasarkan Authority of Singapore" based on license No.
lisensi No. CMS100566-1 tanggal 10 November CMS100566-1 dated 10 November 2016.
2016.
33
Page 937
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Sekuritas (lanjutan) PT Mandiri Sekuritas (continued)
Pada tanggal 28 Desember 2012, Bank Mandiri On 28 December 2012, Bank Mandiri increased its
melakukan penambahan penyertaan modal capital investment in form of cash at Mandiri
dalam bentuk tunai pada Mandiri Sekuritas, Sekuritas, amounted to Rp29,512. Bank Mandiri
sebesar Rp29.512. Bank Mandiri telah obtained approval from Bank Indonesia through its
memperoleh persetujuan dari Bank Indonesia letter dated 31 October 2012 and the circular
melalui surat tertanggal 31 Oktober 2012 dan resolution of shareholders dated 27 December
Keputusan Pemegang Saham Di Luar Rapat 2012 for the capital investment increment. After the
(circular resolution) tertanggal 27 Desember 2012 execution of the additional capital investment, the
atas penambahan penyertaan modal Bank's ownership at Mandiri Sekuritas increased
tersebut. Setelah dilaksanakannya penambahan from 95.69% to 99.99% of the total shares issued
penyertaan modal tersebut, porsi kepemilikan by Mandiri Sekuritas. Mandiri Sekuritas is
Bank Mandiri pada Mandiri Sekuritas meningkat domiciled at Menara Mandiri 1, Jalan Jenderal
dari 95,69% menjadi 99,99% dari total seluruh Sudirman Kav. 54-55, Jakarta.
saham yang telah dikeluarkan Mandiri Sekuritas.
Mandiri Sekuritas berdomisili di Menara Mandiri
1, Jalan Jenderal Sudirman Kav. 54-55, Jakarta.
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
PT Bank Sinar Harapan Bali (“BSHB”) didirikan PT Bank Sinar Harapan Bali ("BSHB") was
sebagai Bank Pasar pada tanggal established as the Micro Banking on 23 February
23 Februari 1970 dengan nama MAI Bank Pasar 1970 under the name MAI Bank Pasar Sinar
Sinar Harapan Bali, kemudian pada tanggal Harapan Bali, then on 3 November 1992 BSHB
3 November 1992 bank ini mengalami perubahan transformed into Limited Liability Company based
bentuk badan hukum menjadi Perseroan on Deed No. 4 made before notary Ida Bagus Alit
Terbatas berdasarkan Akta No. 4 yang dibuat Sudiatmika, S.H., notary in Denpasar and obtained
dihadapan Ida Bagus Alit Sudiatmika, S.H., a business license as a Commercial Bank under
notaris di Denpasar dan memperoleh izin usaha the decree letter of the Minister of Finance of the
sebagai Bank Umum berdasarkan surat Republic of Indonesia No. 77/KMK.017/1994 dated
keputusan Menteri Keuangan Republik Indonesia 10 March 1994.
No. 77/KMK.017/1994 tanggal 10 Maret 1994.
Pada tanggal 3 Mei 2008 dilangsungkan On 3 May 2008, shareholders of BSHB and Bank
penandatanganan Akta Akuisisi antara Mandiri signed the acquisition deed as stated in
pemegang saham BSHB dan Bank Mandiri, the Acquisition Deed No. 4 dated 3 May 2008
sebagaimana tertuang dalam Akta Akuisisi No. 4 made before notary I Wayan Sugitha, S.H., notary
tanggal 3 Mei 2008 dibuat oleh I Wayan Sugitha, in Denpasar. The signing of the Acquisition deed is
S.H., Notaris di Denpasar. Penandatanganan the beginning of Bank Mandiri's ownership of
Akta Akuisisi ini menandai awal kepemilikan 80.00% BSHB shares, wherein the management of
Bank Mandiri atas 80,00% saham BSHB, dimana BSHB will be carried out separately from Bank
selanjutnya pengelolaan BSHB akan dilakukan Mandiri as a stand-alone bank with the main focus
secara terpisah dari Bank Mandiri sebagai bank on developing Micro and Small Businesses.
yang tetap berdiri sendiri (stand-alone bank)
dengan fokus utama pada pengembangan bisnis
Mikro dan Usaha Kecil.
Pada tanggal 24 Juli 2015, OJK telah menyetujui On 24 July 2015, the FSA has approved the name
perubahan nama PT Bank Sinar Harapan Bali changes of PT Bank Sinar Harapan Bali to
menjadi PT Bank Mandiri Taspen Pos dan PT Bank Mandiri Taspen Pos and given
memberikan izin untuk melakukan kegiatan permission to conduct business under the name of
usaha dengan nama Bank Mantap. Perubahan Bank Mantap. Name and logo changes approved
nama disertai pula izin perubahan logo dari OJK by FSA on 31 July 2015 and announced to public
pada tanggal 31 Juli 2015. Perubahan nama dan on 7 August 2015.
logo tersebut telah diumumkan kepada publik
pada tanggal 7 Agustus 2015.
34
Page 938
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Pada tanggal 9 Oktober 2017, Bank Mandiri On 9 October 2017, Bank Mandiri Taspen Pos
Taspen Pos mengadakan RUPS-LB yang held an Extraordinary General Meeting of
menyetujui perubahan komposisi pemegang Shareholders which approved the changes in the
saham dan perubahan nama dari semula composition of shareholders and the changes of
bernama PT Bank Mandiri Taspen Pos menjadi name from PT Bank Mandiri Taspen Pos to
PT Bank Mandiri Taspen (“Bank Mantap”). PT Bank Mandiri Taspen (“Bank Mantap”).
Untuk menguatkan ekspansi usaha dan menjadi To expand the business and become National
Bank Nasional yang memiliki jaringan usaha di Bank that have branches in all over Indonesia,
seluruh pelosok Indonesia, berdasarkan Akta based on Deed of General Meeting of
Keputusan Rapat Umum Pemegang Saham Shareholders Decision No. 53 dated 31 October
No. 53 tanggal 31 Oktober 2016 dari notaris I 2016 made before notary I Gusti Ngurah Putra
Gusti Ngurah Putra Wijaya, S.H., notaris di Wijaya, S.H., notary in Denpasar as affirmed by
Denpasar, yang mana kemudian ditegaskan Meeting Affirmation Decision No. 7 dated 5 March
dengan Penegasan Keputusan Rapat No. 7 2019 regarding Transfer of Bank’s Head Office
tanggal 5 Maret 2019 mengenai Pemindahan Location. The Deed has been submitted to Ministry
Kedudukan Kantor Pusat Bank. Akta perubahan of Law and Human Right of Republic of Indonesia
tersebut telah dilaporkan kepada Menteri Hukum as stated on notification acceptance letter of the
dan Hak Asasi Manusia Republik Indonesia change of the Company’s Information dated
sebagaimana surat penerimaan pemberitahuan 11 March 2019 No. AHU-AH.01.03.-138220 and
perubahan data Perseroan tertanggal 11 Maret registered on the Company register No. AHU-
2019 No. AHU-AH.01.03-138220 dan telah 0039461.AH.01.11 Year 2019 dated 11 March
didaftarkan pada daftar Perseroan No. AHU- 2019. The Change of Bank’s Article of Association
0039461. AH.01.11 Tahun 2019 tanggal 11 Maret has also been approved based on the Decree of
2019. Perubahan Anggaran Dasar tersebut juga Ministry of Law and Human Right of Republic
telah disetujui berdasarkan Keputusan Menteri Indonesia No. AHU-0012925.AH.01.02 Year 2019
Hukum dan Hak Asasi Manusia Republik regarding Approval of Amendments to the Article of
Indonesia No. AHU-0012925.AH.01.02 Tahun Association of PT Bank Mandiri Taspen and has
2019 tentang Persetujuan Perubahan Anggaran received approval from FSA No. S-5/PB.1/2019
Dasar Perseroan Terbatas PT Bank Mandiri dated 28 January 2019 regarding Separation and
Taspen serta telah mendapat persetujuan dari Transfer of Head Office Location Plan, Bank
Otoritas Jasa Keuangan No. S-5/PB.1/2019 Mantap transfered their Head Office from
tanggal 28 Januari 2019 tentang Rencana Denpasar-Bali to Central Jakarta. The head office
Pemisahan dan Pemindahan Alamat Kantor relocation was then carried out effectively on
Pusat (“KP”), Bank Mantap memindahkan Kantor 11 March 2019.
Pusatnya yang semula berkedudukan dan
berkantor pusat di Denpasar-Bali menjadi
berkedudukan dan berkantor pusat di Jakarta
Pusat. Perpindahan kantor pusat tersebut
kemudian dilaksanakan secara efektif pada
tanggal 11 Maret 2019.
Berdasarkan Keputusan Sirkuler Pemegang Based on Circular Decision of Shareholder
Saham PT Bank Mandiri Taspen tanggal PT Bank Mandiri Taspen dated 16 December 2020
16 Desember 2020 sebagaimana telah as stated on Deed of General Meeting of
dituangkan dalam Akta Pernyataan Keputusan Shareholders Resolutions Statement No. 41 dated
Rapat No. 41 tanggal 28 Desember 2020, 28 December 2020, the ownership of Bank Mandiri
komposisi kepemilikan saham Bank Mandiri di in Bank Mantap become 51.098%, PT Taspen
Bank Mantap menjadi 51,098%, dan saham (Persero) became 48.437%, and individual
PT Taspen (Persero) menjadi 48,437% serta ownership became 0.465%. The change in the
pemegang saham individual menjadi 0,465%. composition of share ownership has been effective
Perubahan komposisi kepemilikan saham since 13 January 2021 with the approval and
tersebut berlaku efektif sejak tanggal 13 Januari receipt of notification of the changes to the Article
2021 dengan didapatkannya persetujuan dan of Association of PT Bank Mandiri Taspen from
penerimaan pemberitahuan perubahan Anggaran Ministry Law and Human Rights regarding the
Dasar PT Bank Mandiri Taspen dari Kementerian changes in authorised capital, issued capital and
Hukum dan Hak Asasi Manusia terkait perubahan paid-in in capital, and from administrative
modal dasar, modal ditempatkan dan modal perspective, by reporting to FSA about the Change
disetor, serta dari sisi administratif dengan of the Shareholder Composition.
dilakukannya laporan perubahan komposisi
permodalan ke Otoritas Jasa Keuangan.
35
Page 939
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi PT Bank Mandiri Taspen acquisition of PT Bank Mandiri Taspen amounted
sebesar Rp19.219 diamortisasi dengan to Rp19,219 was amortised using the straight-line
menggunakan metode garis lurus selama 5 (lima) method over 5 (five) years with the consideration of
tahun dengan pertimbangan atas estimasi estimation of economic benefits of the goodwill.
manfaat ekonomis atas goodwill tersebut. Efektif Effective on 1 January 2011, in accordance with
tanggal 1 Januari 2011, sesuai PSAK 22 (Revisi SFAS No. 22 (Revised 2009), "Business
2009), “Kombinasi Bisnis”, goodwill tidak Combinations", goodwill is not amortised but is
diamortisasi tapi diuji penurunan nilai setiap tested for impairment on annual basis. The Bank
tahunnya. Bank secara berkala melakukan periodically evaluates the impairment of goodwill in
evaluasi terhadap penurunan nilai goodwill accordance with SFAS No. 48, "Impairment of
tersebut sesuai PSAK 48 “Penurunan Nilai Assets" (see Note 2r). The balance of goodwill on
Aset” (Catatan 2r). Saldo goodwill pada tanggal 31 December 2024 and 2023 amounted to
31 Desember 2024 dan 2023 adalah sebesar Rp21,043. The Head Office of Bank Mantap is
Rp21.043. Kantor Pusat Bank Mantap beralamat located at Graha Mantap, Jalan Proklamasi No. 31,
di Graha Mantap, Jalan Proklamasi No. 31, Menteng, Central Jakarta.
Menteng, Jakarta Pusat.
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
PT Mandiri Tunas Finance (“MTF”), dahulu PT Mandiri Tunas Finance (“MTF”), formerly
PT Tunas Financindo Sarana (“TFS”) adalah PT Tunas Financindo Sarana (“TFS”) is a
perusahaan yang bergerak dalam kegiatan company that engaged in consumer financing
pembiayaan konsumen. TFS didirikan activities. TFS was established based on Notarial
berdasarkan Akta Notaris Misahardi Wilamarta, Deed of Misahardi Wilamarta, S.H., No. 262 dated
S.H., No. 262 tanggal 17 Mei 1989 dan disahkan 17 May 1989 and approved by the Ministry of
oleh Menteri Kehakiman dalam Surat Keputusan Justice through its Decision Letter No. C2-
No. C2-4868.HT.01.01.TH.89 tanggal 1 Juni 1989 4868.HT.01.01.TH.89 dated 1 June 1989 and
serta diumumkan dalam Lembaran Berita Negara published in State Gazette No. 57, Supplement
No. 57, Tambahan No. 1369 tanggal No. 1369 dated 18 July 1989. TFS commenced its
18 Juli 1989. Kegiatan komersial TFS dimulai commercial activities in 1989. TFS obtained a
tahun 1989. TFS memperoleh izin usaha sebagai business license to operate as leasing, factoring
perusahaan pembiayaan dalam bidang sewa and consumer financing company from Minister of
menyewa biasa, anjak piutang dan pembiayaan Finance based on its Decision Letter
konsumen dari Menteri Keuangan berdasarkan No. 1021/KMK.13/1989 dated 7 September 1989,
Surat Keputusan No. 1021/KMK.13/1989 tanggal No. 54/KMK.013/1992 dated 15 January 1992 and
7 September 1989, No. 54/KMK.013/1992 tanggal No. 19/KMK.017/2001 dated 19 January 2001.
15 Januari 1992 dan No. 19/KMK.017/2001 Based on Notarial Deed of Dr. A. Partomuan
tanggal 19 Januari 2001. Sesuai dengan Akta Pohan, S.H., LLM, dated 6 February 2009,
Notaris Dr. A. Partomuan Pohan, S.H., LLM pada entered into and signed a sales and purchase
tanggal 6 Februari 2009, dilakukan agreement with TFS’s shareholders (PT Tunas
penandatanganan Akta Jual Beli antara Ridean Tbk. and PT Tunas Mobilindo Parama) to
pemegang saham TFS (PT Tunas Ridean Tbk. acquire 51.00% ownership of TFS through
dan PT Tunas Mobilindo Parama) dengan Bank purchase of 1,275,000,000 shares of TFS (the
Mandiri, dimana Bank Mandiri mengakuisisi nominal value of Rp100 (full amount)) per share
51,00% kepemilikan saham atas TFS melalui amounted to Rp290,000.
pembelian 1.275.000.000 lembar saham TFS (nilai
nominal Rp100 (nilai penuh)) per lembar saham
dengan harga Rp290.000.
Pengalihan 51,00% kepemilikan kepada Bank The acquisition of 51.00% of TFS shares
Mandiri ini telah disahkan dalam RUPS-LB TFS ownership by Bank Mandiri was approved in the
sebagaimana tertuang dalam Berita Acara RUPS- Extraordinary General meeting of Shareholders
LB No. 8 tanggal 6 Februari 2009 dan telah Meeting of TFS as stated in the Minutes of
dicatatkan dalam Sistem Administrasi Badan Extraordinary General meeting of Shareholders’
Hukum Kementerian Hukum dan Hak Asasi No. 8 dated 6 February 2009 and listed in Legal
Manusia sebagaimana ditegaskan melalui Surat Entity Administration System of Ministry of Law
Kementerian Hukum dan Hak Asasi Manusia and Human Rights as affirmed by the Ministry of
No. AHU-AH.01.10-01575 tertanggal 11 Maret Law and Human Rights through its Letter No.
2009. Akuisisi ini juga telah disetujui oleh Bank AHU-AH.01.10-01575 dated 11 March 2009. This
Indonesia melalui Keputusan Gubernur Bank acquisition had been approved by Bank Indonesia
Indonesia No. 11/3/DPB1/TPB1-1 tertanggal through the Decree of the Governor of Bank
8 Januari 2009. Indonesia No. 11/3/DPB1/TPB1-1 dated
8 January 2009.
36
Page 940
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Tunas Finance (lanjutan) PT Mandiri Tunas Finance (continued)
Perubahan nama TFS menjadi MTF The amendment of the TFS’ name to become MTF
dilaksanakan pada tanggal 26 Juni 2009, sesuai was undertaken on 26 June 2009, in accordance
Akta Pernyataan Keputusan Rapat PT Tunas with a Deed of Resolution of Meeting Decision of
Financindo Sarana No. 181 tanggal 26 Juni 2009 PT Tunas Financindo Sarana No. 181 dated
yang ditandatangani oleh notaris Dr. Irawan 26 June 2009, notarised by notary Dr. Irawan
Soerodjo, S.H., M.Si. Perubahan Anggaran Soerodjo, S.H., M.Si. The Articles of Association
Dasar tersebut telah disahkan oleh Menteri was approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights Republic of Indonesia in its Decision Letter
Indonesia dalam Surat Keputusan No. AHU- No. AHU-4056.AH.01.02.TH.09 dated 26 August
4056.AH.01.02.TH.09 pada tanggal 26 Agustus 2009 and MTF has obtained a business license to
2009 dan MTF telah memperoleh izin usaha operate as leasing, factoring, and consumer
sebagai perusahaan pembiayaan dalam bidang financing company from Ministry of Finance in its
sewa menyewa biasa, anjak piutang, dan Decision Letter No. KEP-352/KM.10/2009 dated on
pembiayaan konsumen dari Menteri Keuangan 29 September 2009. MTF is domiciled in Graha
berdasarkan Surat Keputusan Menteri Keuangan Mandiri, Jalan Imam Bonjol No. 61, Central Jakarta
No. KEP-352/KM.10/2009 tanggal 29 September 10310.
2009. MTF berdomisili di Graha Mandiri, Jalan
Imam Bonjol No. 61, Jakarta Pusat 10310.
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian
Berhad Berhad
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian Berhad
Berhad (“MIR”) merupakan Entitas Anak yang (“MIR”), a wholly owned Subsidiary of Bank
seluruh sahamnya dimiliki oleh Bank Mandiri dan Mandiri and became a Malaysian legal entity since
menjadi badan hukum Malaysia sejak tanggal 17 March 2009 based on registration
17 Maret 2009 dengan registrasi No. 850077-P. No. 850077-P. MIR is engaged in money
MIR merupakan perusahaan penyedia jasa remittance service under the regulations of the
pengiriman uang (remittances) di bawah Bank Negara Malaysia (“BNM”). MIR has obtained
ketentuan Bank Negara Malaysia (“BNM”). MIR an approval from Bank Indonesia (“BI”) through
telah mendapat persetujuan dari Bank Indonesia letter No. 10/548/DPB1 dated 14 November 2008
(“BI”) melalui surat No. 10/548/DPB1 tanggal and approval from BNM to conduct operational
14 November 2008 dan persetujuan dari activities through its letter No. KL.EC.150/1/8562
BNM untuk melakukan kegiatan operasional dated 18 November 2009. MIR officially
melalui surat No. KL.EC.150/1/8562 tanggal commenced its operations on 29 November 2009
18 November 2009. Pembukaan kantor MIR and is currently located in Wisma MEPRO, Kuala
dilakukan pada tanggal 29 November 2009 yang Lumpur, Malaysia. MIR has 12 branches around
berlokasi di Wisma MEPRO, Kuala Lumpur, Malaysia and could provide remittance service to
Malaysia. MIR telah memiliki 12 cabang di 10 (ten) countries which are Indonesia, Philippines,
Malaysia dan telah dapat melayani kiriman uang Thailand, Singapore, India, Nepal, Pakistan,
ke 10 (sepuluh) negara, yaitu: Indonesia, Filipina, Bangladesh, Hong Kong, and Vietnam.
Thailand, Singapura, India, Nepal, Pakistan,
Bangladesh, Hong Kong, dan Vietnam.
PT AXA Mandiri Financial Services PT AXA Mandiri Financial Services
PT AXA Mandiri Financial Services ("AXA PT AXA Mandiri Financial Services (“AXA Mandiri”)
Mandiri") merupakan perusahaan joint venture is a joint venture company between PT Bank
antara PT Bank Mandiri (Persero) Tbk. (“Bank Mandiri (Persero) Tbk. (“Bank Mandiri”) and
Mandiri”) dengan National Mutual International National Mutual International Pty. Limited (“NMI”)
Pty. Limited (“NMI”) yang bergerak di bidang that is engaged in life insurance. AXA Mandiri was
asuransi jiwa. AXA Mandiri didirikan dengan formerly established under the name of
nama PT Asuransi Jiwa Staco Raharja pada PT Asuransi Jiwa Staco Raharja on 30 September
30 September 1991 dengan Akta Notaris Muhani 1991 by Notarial Deed No. 179 of Muhani Salim,
Salim, S.H., No. 179. S.H.
37
Page 941
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT AXA Mandiri Financial Services (lanjutan) PT AXA Mandiri Financial Services (continued)
Akta pendirian disetujui oleh Menteri Kehakiman The deed of establishment was approved by the
Republik Indonesia melalui surat Minister of Justice of the Republic of Indonesia
No. C2-6144.HT.01.01.TH.91 tanggal 28 Oktober through its letter No. C2-6144.HT.01.01.TH.91
1991. Entitas Anak mendapatkan ijin dated 28 October 1991. The Subsidiary obtained
usaha asuransi jiwa melalui Surat Keputusan its life insurance license through General
Direktorat Jenderal Lembaga Keuangan Directorate of Finance Institution Decision Letter
No. KEP.605/KM.13/1991 tentang Pemberian Izin No. KEP.605/KM.13/1991 regarding Granting of
Usaha Asuransi Jiwa Nasional dan memulai National Life Insurance Business License and
kegiatan operasionalnya pada tanggal 4 officially commenced its operations activities on
Desember 1991. Nama Entitas Anak lalu 4 December 1991. The Subsidiary’s name was
berubah menjadi PT Asuransi Jiwa Mandiri then changed to PT Asuransi Jiwa Mandiri and
dan selanjutnya berubah menjadi PT AXA subsequently changed to PT AXA Mandiri
Mandiri Financial Services. Perubahan ini Financial Services. This change was approved by
disetujui oleh Menteri Kehakiman dan the Ministry of Justice and Human Rights in its
Hak Asasi Manusia dalam surat Decision Letter No. C-28747.HT.01.04.TH.2003
No. C-28747.HT.01.04.TH.2003 pada tanggal dated 10 December 2003, and was published in
10 Desember 2003 dan diumumkan pada State Gazette of the Republic of Indonesia No. 64,
Lembaran Berita Negara Republik Indonesia Supplement No. 7728 dated 10 August 2004 with
No. 64, Tambahan No. 7728 tanggal 10 Agustus shareholders composition consists of NMI 51.00%
2004 dengan komposisi pemegang saham NMI and Bank Mandiri 49.00%.
sebesar 51,00% dan Bank Mandiri sebesar
49,00%.
Pada Rapat Umum Pemegang Saham tanggal At the General Meeting of Shareholders on 17 May
17 Mei 2010 (dalam pasal 7), pemegang saham 2010 (in article 7), Bank Mandiri shareholders
Bank Mandiri telah menyetujui pembelian saham approved the purchase of shares by Bank Mandiri
oleh Bank Mandiri sebesar 2,00% dari total amounting to 2.00% of the total shares issued and
saham yang diterbitkan dan disetor penuh secara fully paid up directly from NMI.
langsung dari NMI.
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
timbul dari akuisisi AXA Mandiri sebesar acquisition of AXA Mandiri amounted to Rp40,128
Rp40.128 diamortisasi dengan menggunakan was amortised using the straight-line method over
metode garis lurus selama 5 (lima) tahun dengan 5 (five) years with the estimation of economic
pertimbangan atas estimasi manfaat ekonomis benefits of the goodwill. Effective on 1 January
atas goodwill tersebut. Efektif tanggal 1 Januari 2011, in accordance with SFAS No. 22 (Revised
2011, sesuai PSAK No. 22 (Revisi 2009), 2009), “Business Combinations”, goodwill is not
“Kombinasi Bisnis”, goodwill tidak diamortisasi amortised but tested for impairment annually. Bank
tapi diuji penurunan nilai setiap tahunnya. Bank Mandiri periodically evaluates the impairment of
Mandiri secara berkala melakukan evaluasi goodwill in accordance with SFAS No. 48,
terhadap penurunan nilai goodwill tersebut sesuai “Impairment of Assets” (Note 2r). The balance of
PSAK No. 48 “Penurunan Nilai Aset” (Catatan goodwill on 31 December 2024 and 2023
2r). Saldo goodwill pada tanggal 31 Desember amounted to Rp37,194. The Head Office of AXA
2024 dan 2023 adalah sebesar Rp37.194. Kantor Mandiri is located at AXA Tower, Jalan Prof. Dr.
Pusat AXA Mandiri terletak di AXA Tower, Jalan Satrio Kav. 18, South Jakarta 12940.
Prof. Dr. Satrio Kav. 18, Jakarta Selatan 12940.
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia
PT Asuransi Jiwa Inhealth Indonesia (“Mandiri PT Asuransi Jiwa Inhealth Indonesia (“Mandiri
Inhealth”) didirikan berdasarkan Akta Notaris NM Inhealth”) was established on 6 October 2008
Dipo Nusantara Pua Upa, S.H., No. 2 tanggal based on the Notarial Deed No. 2 of NM Dipo
6 Oktober 2008 dan telah mendapatkan Nusantara Pua Upa, S.H., and has been approved
pengesahan dari Menteri Hukum dan Hak Asasi by the Minister of Law and Human Rights of the
Manusia Republik Indonesia berdasarkan Surat Republic of Indonesia through its decision letter
Keputusan No. AHU-90399.AH.01.01.Tahun No. AHU-90399.AH.01.01.Tahun 2008 dated 26
2008 tanggal 26 November 2008. Perusahaan November 2008. Mandiri Inhealth obtained its
telah mendapatkan Izin Usaha di bidang Asuransi business license to operate in life insurance as
Jiwa yang tertuang dalam Salinan Keputusan stated in the Decision Letter of the Minister of
Menteri Keuangan No. KEP-38/KM.10/2009 Finance of the Republic of Indonesia No. KEP-
tanggal 20 Maret 2009. 38/KM.10/2009 dated 20 March 2009.
38
Page 942
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued)
(lanjutan)
Pada tanggal 27 Februari 2014, PT Bank Mandiri On 27 February 2014, PT Bank Mandiri (Persero)
(Persero) Tbk telah memperoleh persetujuan Tbk. has obtained the approval in the Annual
dalam Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders related to the
terkait rencana akuisisi Mandiri Inhealth. acquisition plan of Mandiri Inhealth. Furthermore,
Selanjutnya, PT Bank Mandiri (Persero) Tbk juga PT Bank Mandiri (Persero) Tbk. also has received
telah menerima persetujuan rencana akuisisi dari the approval of the proposed acquisition from FSA
OJK sesuai Surat No. S-37/PB/31/2014 tanggal in accordance with Letter No. S-37/PB/31/2014
17 April 2014 perihal Permohonan Persetujuan dated 17 April 2014 regarding the Application for
Penyertaan Modal PT Bank Mandiri (Persero) Approval for Equity Investment of PT Bank Mandiri
Tbk dalam PT Asuransi Jiwa Inhealth Indonesia. (Persero) Tbk in PT Asuransi Jiwa Inhealth
Indonesia.
Bank Mandiri mengambil alih kepemilikan di Bank Mandiri acquired 80% of total shares issued
Mandiri Inhealth sebesar 80% dengan nilai by Mandiri Inhealth amounted to Rp1,320,000. As
Rp1.320.000. Saldo goodwill dari akuisisi Mandiri of 31 December 2023 goodwill balance from
Inhealth pada tanggal 31 Desember 2023 adalah acquisition of Mandiri Inhealth is amounted to
sebesar Rp268.181. Bank secara berkala Rp268,181, respectively. The Bank periodically
melakukan evaluasi terhadap penurunan nilai evaluates the impairment of goodwill in accordance
goodwill tersebut sesuai PSAK No. 48, with SFAS No. 48, “Impairment of Assets”
“Penurunan Nilai Aset” (Catatan 2r). (Note 2r).
Pada tanggal 29 Juli 2022, PT Asuransi Jiwa On 29 July 2022, PT Asuransi Jiwa Inhealth
Inhealth Indonesia telah memperoleh persetujuan Indonesia obtained approval at Circular Resolution
dalam Keputusan Sirkuler Para Pemegang of the Shareholders of PT Asuransi Jiwa Inhealth
Saham PT Asuransi Jiwa Inhealth Indonesia Di Indonesia Outside the General Meeting of
Luar Rapat Umum Pemegang Saham Tentang Shareholders Regarding Approval of the
Persetujuan Pendirian PT FitAja Digital Establishment of PT FitAja Digital Nusantara.
Nusantara.
Pada tanggal 31 Juli 2022, PT Asuransi Jiwa On 31 July 2022, PT Asuransi Jiwa Inhealth
Inhealth Indonesia bersama dengan Indonesia together with PT Mandiri Capital
PT Mandiri Capital Indonesia dan PT Metra Indonesia and PT Metra Digital Investama signed
Digital Investama telah menandatangani an Agreement to Establish a Joint Company. With
Perjanjian Pendirian Perusahaan Patungan. the signing of the agreement, PT Asuransi Jiwa
Dengan ditandatanganinya perjanjian tersebut, Inhealth Indonesia is legally a shareholder in
PT Asuransi Jiwa Inhealth Indonesia telah sah PT FitAja Digital Nusantara with percentage of
sebagai pemegang saham di PT FitAja Digital ownership of 45.14%.
Nusantara dengan porsi kepemilikan saham
sebanyak 45,14%.
Pada tanggal 7 Februari 2024, Bank Mandiri dan On 7 February 2024, Bank Mandiri and
PT Asuransi Jiwa IFG (IFG Life) telah PT Asuransi Jiwa IFG (IFG Life) signed a Share
menandatangani Perjanjian Pengikatan Jual Beli Purchase Agreement (SPA) for the shares of
(PPJB) saham pada PT Asuransi Jiwa Inhealth PT Asuransi Jiwa Inhealth Indonesia (Mandiri
Indonesia (Mandiri Inhealth) sehubungan dengan Inhealth) in connection with the transfer plan of
rencana pengalihan kepemilikan 60% saham 60% ownership of Mandiri Inhealth from Bank
Mandiri Inhealth dari Bank Mandiri ke IFG Life. Mandiri to IFG Life.
Pada tanggal 21 Februari 2024, Bank Mandiri On 21 February 2024, Bank Mandiri submitted a
mengajukan persetujuan kepada OJK terkait request for approval to the Financial Services
dengan divestasi Mandiri Inhealth. Pada tanggal Authority (FSA) regarding the divestment of
13 Mei 2024, Bank Mandiri telah mendapatkan Mandiri Inhealth. On 13 May 2024, Bank Mandiri
persetujuan OJK Pasar Modal melalui surat No. received approval from the OJK Capital Market
S-73/PB.21/2024 perihal Persetujuan Divestasi through letter No. S-73/PB.21/2024 regarding the
Perusahaan Anak PT Asuransi Jiwa Inhealth Approval of Divestment of the Subsidiary
Indonesia (Mandiri Inhealth) Fase 1, serta pada PT Asuransi Jiwa Inhealth Indonesia (Mandiri
tanggal 7 Juni 2024 Mandiri Inhealth telah Inhealth) Phase 1, and on 7 June 2024, Mandiri
mendapatkan persetujuan OJK Industri Inhealth received approval from the FSA Non-Bank
Keuangan Non-Bank (IKNB) melalui surat Financial Industry (IKNB) through letter
No. S-15/D.05/2024 perihal Persetujuan No. S-15/D.05/2024 regarding the Approval of
Perubahan Kepemilikan PT Asuransi Jiwa Ownership Changes of PT Asuransi Jiwa Inhealth
Inhealth Indonesia. Indonesia.
39
Page 943
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued)
(lanjutan)
Pada tanggal 26 Juni 2024, telah ditandatangani On 26 June 2024, Bank Mandiri and IFG Life
dokumen Akta Pengambilalihan Saham No. 88 signed the Share Acquisition Deed No. 88, and
antara Bank Mandiri dan IFG Life serta Akta Jual Kimia Farma and IFG Life signed the Share Sale
Beli Saham No. 89 antara Kimia Farma dan IFG and Purchase Deed No. 89, both made before
Life, keduanya dibuat di hadapan Mala Mukti Mala Mukti S.H., LL.M., notary in Jakarta. Since
S.H., LL.M., notaris di Jakarta. Sejak the signing of the Share Acquisition Deed and
ditandatanganinya Akta Pengambilalihan Saham Share Sale and Purchase Deed, the composition
dan Akta Jual Beli Saham tersebut susunan of Mandiri Inhealth's shareholders has become IFG
pemegang saham Mandiri Inhealth menjadi IFG Life owning 80% of the shares and Bank Mandiri
Life memiliki sebesar 80% saham dan Bank owning 20% of the shares. Thus, Bank Mandiri lost
Mandiri memiliki sebesar 20% saham. Dengan control over Mandiri Inhealth which resulted in
demikian, Bank Mandiri kehilangan pengendalian Bank Mandiri derecognizing Mandiri Inhealth's net
atas Mandiri Inhealth yang mengakibatkan Bank assets at their carrying value. The transfer of
Mandiri menghentikan pengakuan terhadap aset shares was previously approved through the
bersih Mandiri Inhealth pada nilai tercatatnya. Mandiri Inhealth General Meeting of Shareholders
Pengalihan saham tersebut telah disetujui as stated in the Deed of Decision Statement of
sebelumnya melalui RUPS Mandiri Inhealth yang Mandiri Inhealth Shareholders No. 90, made
dinyatakan dalam Akta Pernyataan Keputusan before Mala Mukti S.H., LL.M., notary in Jakarta
Para Pemegang Saham Mandiri Inhealth No. 90, and the notification has been recorded in the Legal
yang dibuat di hadapan Mala Mukti S.H., LL.M., Entity Administration System of the Ministry of Law
notaris di Jakarta dan pemberitahuannya telah and Human Rights of the Republic of Indonesia
dicatat ke dalam Sistem Administrasi Badan according to letter dated 27 June 2024 No. AHU-
Hukum Kementerian Hukum dan Hak Asasi AH.01.09-0219371.
Manusia Republik Indonesia sesuai surat
tertanggal 27 Juni 2024 No. AHU-AH.01.09-
0219371.
Transaksi pengalihan saham Mandiri Inhealth The share transfer transaction of Mandiri Inhealth
tersebut merupakan kombinasi bisnis entitas is a business combination of entity under common
sepengendali dimana pemegang saham control where the ultimate shareholder of Mandiri
pengendali (ultimate shareholder) dari pemegang Inhealth's shareholders, namely Bank Mandiri,
saham Mandiri Inhealth yaitu Bank Mandiri, Kimia Kimia Farma, and IFG Life, is the Government of
Farma, dan IFG Life adalah Pemerintah Republik the Republic of Indonesia. Therefore, the
Indonesia. Oleh karena itu, transaksi divestasi divestment transaction is recorded using the
tersebut dicatat berdasarkan metode penyatuan pooling of interest method in accordance with the
kepemilikan sesuai Pernyataan Standar Statement of Financial Accounting Standards
Akuntansi Keuangan (“PSAK”) No. 338 (Revisi ("SFAS") No. 338 (Revised 2014), "Business
2014), “Kombinasi Bisnis Entitas Sepengendali”. Combinations of Entity under Common Control".
Perbedaan antara jumlah imbalan yang diterima The difference between the consideration received
dan jumlah tercatat investasi dari transaksi ini and the carrying amount of the investment from
diakui sebagai “Selisih Nilai Transaksi Kombinasi this transaction is recognised as "Difference in
Bisnis Entitas Sepengendali” dan disajikan Value from Transactions of Business Combinations
sebagai bagian "Tambahan Modal Disetor" di of Entity under Common Control" and presented as
bagian ekuitas pada laporan posisi keuangan part of "Additional Paid-in Capital" in the equity
konsolidasian. Rincian jumlah imbalan yang section of the consolidated statement of financial
diterima dan jumlah tercatat yang dialihkan position. The details of the consideration received
adalah sebagai berikut: and the carrying amount transferred are as follows:
Jumlah Jumlah
imbalan yang tercatat
diterima/ investasi/ Tambahan
The Investment modal disetor/
consideration carrying Additional
received Amount paid-in capital
PT Asuransi Jiwa Inhealth PT Asuransi Jiwa Inhealth
Indonesia 1.710.000 1.257.990 452.010 Indonesia
Setelah pengukuran awal, nilai investasi Mandiri After initial measurement, the value of the
Inhealth kemudian ditambah atau dikurangkan investment in Mandiri Inhealth is then adjusted by
bagian Bank Mandiri atas laba rugi Mandiri adding or subtracting Bank Mandiri's share of
Inhealth sesuai dengan PSAK No. 228 “Investasi Mandiri Inhealth's profit or loss in accordance with
Pada Entitas Asosiasi dan Ventura Bersama”. PSAK No. 228 "Investments in Associates and
Joint Ventures".
40
Page 944
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued)
(lanjutan)
Kantor Pusat Mandiri Inhealth berlokasi di The Head Office of Mandiri Inhealth is located at
Mandiri Inhealth Tower, Jalan Prof. Dr. Satrio Mandiri Inhealth Tower, Jalan Prof. Dr. Satrio Kav.
Kav. E-IV No. 6, Kelurahan Karet Kuningan, E-IV No. 6, Karet Kuningan Sub-district, Setiabudi
Kecamatan Setiabudi, Jakarta Selatan 12940. District, South Jakarta 12940.
PT Mandiri Utama Finance PT Mandiri Utama Finance
Pada tanggal 16 April 2014, Bank Mandiri On 16 April 2014, Bank Mandiri and PT Asco
bersama PT Asco Investindo (“ASCO”) dan Investindo (“ASCO”) and PT Tunas Ridean
PT Tunas Ridean (“TURI”), telah (“TURI”), signed an agreement of preliminary
menandatangani perjanjian kesepakatan awal agreement to set up a financing company to
untuk mendirikan sebuah perusahaan accelerate Bank Mandiri financing portfolio
pembiayaan untuk mengakselerasi penyaluran distribution, especially in the segment of vehicle
pembiayaan Bank Mandiri khususnya pada financing.
segmen pembiayaan kendaraan bermotor.
Pada tanggal 22 Oktober 2014, Bank Mandiri On 22 October 2014, Bank Mandiri with ASCO and
bersama ASCO dan TURI telah menandatangani TURI signed a shareholders' agreement for
perjanjian pemegang saham dimana telah establishment of a financing company with an
disepakati pendirian suatu perusahaan authorised capital of Rp400,000 and an ownership
pembiayaan dengan modal dasar Rp400.000 composition as follows: the Bank Mandiri (51%);
dengan komposisi kepemilikan adalah Bank ASCO (37%); and TURI (12%). Subsequently, on
Mandiri (51%), ASCO (37%); dan TURI (12%). 23 December 2014, in accordance with letter No.
Selanjutnya, pada 23 Desember 2014 S-137/PB.31/2014 the Bank obtained a principle
sebagaimana disebutkan dalam surat license of equity participation in the new financing
No. S-137/PB.31/2014, Bank Mandiri telah company from Bank Supervision FSA.
memperoleh izin prinsip penyertaan modal pada
perusahaan pembiayaan baru tersebut dari OJK
Pengawasan Bank.
Pada tanggal 21 Januari 2015, telah dilakukan On 21 January 2015, the deed of incorporation of a
penandatanganan akta pendirian Entitas Anak new Subsidiary of Bank Mandiri named
baru Bank Mandiri yang diberi nama PT Mandiri PT Mandiri Utama Finance (“MUF”) has been
Utama Finance (“MUF”) yang dituangkan dalam signed as stated in the Notarial Deed of Ashoya
Akta Notaris Ashoya Ratam, S.H., M.Kn., No. 19 Ratam, SH, M.Kn., No. 19 dated 21 January 2015
tanggal 21 Januari 2015 dan telah disahkan oleh and was approved by the Ministry of Law and
Kementerian Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in
Republik Indonesia dalam Surat Keputusan Decree Letter No. AHU-0003452.AH.01.01 Year
No. AHU-0003452.AH.01.01 Tahun 2015 tanggal 2015 dated 26 January 2015. Concurrent with the
26 Januari 2015. Bersamaan dengan signing of the deed of incorporation, a capital
penandatanganan akta pendirian tersebut placement of Rp100,000 had been done and the
dilakukan penempatan modal sebesar Bank also made capital injection amounted to
Rp100.000 dan Bank Mandiri juga melakukan Rp51,000 as stipulated in the Bank’s shareholding
penyetoran modal sebesar Rp51.000 sesuai composition in MUF.
dengan komposisi kepemilikan saham Bank
Mandiri di MUF.
Pasca penandatanganan akta pendirian, MUF After the signing of the establishment deed, MUF
menyampaikan permohonan izin usaha submitted application of financing company
perusahaan pembiayaan kepada OJK Industri business license to FSA Non-Bank Financial
Keuangan Non Bank (”OJK IKNB”). Atas Industry (“FSA IKNB”). Upon request, the FSA
permohonan tersebut, OJK IKNB telah IKNB has issued a decree letter of IKNB Board of
menerbitkan Surat Keputusan Dewan Komisioner Commissioners of the FSA No. KEP-81/D.05/2015
Otoritas Jasa Keuangan No. KEP-81/D.05/2015 regarding the “Granting Financing Company to
tentang “Pemberian Izin Usaha Perusahaan PT Mandiri Utama Finance” on 25 June 2015
Pembiayaan kepada PT Mandiri Utama Finance” through FSA letter No. SR-3516 /NB.111/2015
pada tanggal 25 Juni 2015 yang disampaikan dated 26 June 2015, regarding “Granting Financing
melalui surat OJK No. SR-3516/NB.111/2015 Company Business License to PT Mandiri Utama
tanggal 26 Juni 2015 perihal “Pemberian Izin Finance”.
Usaha Perusahaan Pembiayaan PT Mandiri
Utama Finance”.
41
Page 945
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
Pada tanggal 24 Agustus 2015, MUF mulai On 24 August 2015, MUF has performed the initial
melaksanakan tahapan kegiatan operasional operational activities through cooperation with
awal melalui kerjasama dengan dealer-dealer primary dealers and showroom, as well as vehicle
dan showroom-showroom utama serta pencairan financing disbursement to limited customers to
pembiayaan kendaraan bermotor kepada meet the requirements of the FSA IKNB, and fully
nasabah terbatas untuk memenuhi persyaratan operated commercially on January 2016 through
OJK IKNB, dan pada akhirnya di bulan Januari its branches which already have operational permit
2016, MUF telah dapat beroperasi komersial from FSA IKNB.
secara penuh melalui jaringan kantor yang sudah
mendapatkan izin dari OJK IKNB.
Pada tanggal 28 Desember 2016, telah dilakukan On 28 December 2016, the signing of the deed
penandatanganan akta yang dituangkan dalam has been executed as outlined in Notarial Deed of
Akta Notaris Utiek Rochmuljati Abdurachman, Utiek Rochmuljati Abdurachman, SH, M.LI, M.Kn,
SH, M.LI, M.Kn, No. 16 tanggal 28 Desember No. 16 dated 28 December 2016, and was
2016, dan telah disahkan oleh Kementerian approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in Decree letter
Indonesia dalam Surat Keputusan No. AHU- No. AHU-AH.01.03-0113772 Year 2016 dated
AH.01.03-0113772 Tahun 2016 tanggal 29 December 2016 which approved the increase in
29 Desember 2016 dimana menyetujui capital placement by Rp200,000, therefore
penambahan penempatan modal sebesar increase the issued capital and paid-up capital of
Rp200.000, sehingga modal ditempatkan dan MUF become amounted to Rp300,000.
modal disetor MUF menjadi Rp300.000.
Pada tanggal 11 April 2017, telah dilakukan On 11 April 2017, the signing of the deed has
penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
Akta Notaris Ashoya Ratam SH, M.Kn, No. 10 Ashoya Ratam SH, M.Kn, No. 10 dated 11 April
tanggal 11 April 2017 dan telah disahkan oleh 2017, and was approved by the Ministry of Law
Kementerian Hukum dan Hak Asasi Manusia and Human Rights of the Republic of Indonesia in
Republik Indonesia dalam Surat Keputusan Decree letter No. AHU-0010397.AH.01.02 Year
No. AHU-0010397.AH.01.02 Tahun 2017 tanggal 2017 dated 10 May 2017 which changed the
10 Mei 2017 dimana dilakukan perubahan modal authorised capital to Rp500,000.
dasar menjadi Rp500.000.
Pada tanggal 29 Agustus 2017, telah dilakukan On 29 August 2017, the signing of the deed has
penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
Akta Notaris Ashoya Ratam SH, M.Kn, No. 56 Ashoya Ratam SH, M.Kn, No. 56 dated 29 August
tanggal 29 Agustus 2017, dan telah disahkan 2017, and was approved by the Ministry of Law
oleh Kementerian Hukum dan Hak Asasi and Human Rights of the Republic of Indonesia in
Manusia Republik Indonesia dalam Surat Decree Letter No. AHU-AH.01.03-0169081 Year
Keputusan No. AHU-AH.01.03-0169081 Tahun 2017 dated 6 September 2017 which approved the
2017 tanggal 6 September 2017 dimana increase in capital placement by Rp100,000,
menyetujui penambahan penempatan modal therefore increase the issued capital and paid-up
sebesar Rp100.000, sehingga modal capital of MUF become amounted to Rp400,000.
ditempatkan dan modal disetor MUF menjadi
Rp400.000.
Pada tanggal 24 November 2017, telah dilakukan On 24 November 2017, the signing of the deed
penandatanganan akta yang dituangkan dalam has been executed as outlined in Notarial Deed of
Akta Notaris Ashoya Ratam SH, M.Kn, No. 60 Ashoya Ratam SH, M.Kn, No. 60 dated
tanggal 24 November 2017 dan telah disahkan 24 November 2017, and was approved by the
oleh Kementerian Hukum dan Hak Asasi Ministry of Law and Human Rights of the Republic
Manusia Republik Indonesia dalam Surat of Indonesia in Decree Letter No. AHU-AH.01.03-
Keputusan No. AHU-AH.01.03-0195073 Tahun 0195073 Year 2017 dated 27 November 2017
2017 tanggal 27 November 2017 dimana Which approved the increase in capital placement
menyetujui penambahan penempatan modal by Rp100,000, therefore increase the issued
sebesar Rp100.000, sehingga modal capital and paid-up capital of MUF become
ditempatkan dan modal disetor MUF secara amounted to Rp500,000.
penuh menjadi Rp500.000.
42
Page 946
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
Selanjutnya, MUF mengurus izin Unit Usaha Furthermore, MUF processed the Sharia Business
Syariah (“UUS”) ke OJK-IKNB Syariah dan Unit (“UUS”) license to FSA-IKNB Sharia and has
telah memperoleh izin Unit Usaha Syariah obtained MUF Sharia Business Unit (“UUS”)
(“UUS”) MUF melalui Surat Keputusan Dewan license through the Decree Letter of the Board of
Komisioner Otoritas Jasa Keuangan No. KEP- Commissioners of the Financial Services Authority
36/NB.223/2018 tentang “Pemberian Izin No. KEP-36/NB.223/2018 regarding “Granting the
Pembukaan Unit Usaha Syariah Perusahaan License of Opening Sharia Business Unit of
Pembiayaan kepada PT Mandiri Utama Finance” Financing Company to PT Mandiri Utama Finance”
pada tanggal 27 April 2018 yang disampaikan dated 27 April 2018 through FSA letter
melalui surat OJK No. S-626/NB.223/2018 No. S-626/NB.223/2018 dated 15 May 2018
tanggal 15 Mei 2018 perihal “Penyampaian regarding to “Transmission of copy of License for
Salinan Izin Pembukaan Unit Usaha Syariah Opening Sharia Business Unit of Financing
Perusahaan Pembiayaan PT Mandiri Utama Company to PT Mandiri Utama Finance”. In 2021,
Finance”. Pada tahun 2021, MUF telah MUF has increased its equity allocation for the
melakukan peningkatan alokasi ekuitas untuk Sharia Business Unit (“UUS”) operation from
bisnis Unit Usaha Syariah (“UUS”) dari Rp50.000 Rp50,000 to Rp75,000.
menjadi Rp75.000.
Sesuai dengan kebijakan mengenai Qanun Aceh, In accordance with the policy regarding Aceh
maka MUF pada tanggal 19 November 2021, Qanun, on 19 November 2021, MUF has closed
telah melakukan penutupan Izin Pembiayaan the Conventional Financing License for the Banda
Konvensional untuk Kantor Cabang (“KC”) Banda Aceh Branch Office (“KC”), but still has Sharia
Aceh, namun tetap memiliki Izin Pembiayaan Financing License as the Banda Aceh Sharia Unit
Syariah sebagai Kantor Cabang Unit Syariah Branch Office (“KC-US”). MUF is domiciled at
(“KC-US”) Banda Aceh. MUF berdomisili di Menara Mandiri 1, Jalan Jenderal Sudirman Kav.
Menara Mandiri 1, Jalan Jenderal Sudirman Kav. 54-55, South Jakarta 12190.
54-55, Jakarta Selatan 12190.
Pada tanggal 28 November 2024, Bank Mandiri On November 28, 2024, Bank Mandiri has signed
telah menandatangani dokumen Akta Jual Beli the Share Sale and Purchase Deed No. 44
Saham No. 44 antara Bank Mandiri dengan PT between Bank Mandiri and PT Asco Investindo and
Asco Investindo dan Akta Jual Beli Saham No. 46 the Share Sale and Purchase Deed No. 46
antara Bank Mandiri dengan PT Tunas Ridean. between Bank Mandiri and PT Tunas Ridean.
Sejak ditandatanganinya Akta tersebut, Bank Since the signing of the Deed, Bank Mandiri has
Mandiri memiliki sebesar 99,99% saham yang 99.99% of the shares from the previous 51%.
sebelumnya 51%.
Jumlah
tercatat Selisih
kepentingan transaksi
nonpengendali dengan pihak
Jumlah yang dialihkan/ nonpengendali/
imbalan yang Carrying Difference in
dialihkan/ amount of transactions
The non-controlling with non-
consideration interest controlling
transferred transferred parties
PT Mandiri Utama Finance 1.019.000 713.514 (305.486) PT Mandiri Utama Finance
PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia
Pada tanggal 23 Juni 2015, Bank Mandiri On 23 June 2015, Bank Mandiri and PT Mandiri
bersama PT Mandiri Sekuritas telah mendirikan Sekuritas have established new subsidiary
Entitas Anak baru yang bergerak di bidang modal engaged in venture capital under the name of
ventura dengan nama PT Mandiri Capital PT Mandiri Capital Indonesia ("MCI").
Indonesia (“MCI”).
43
Page 947
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Capital Indonesia (lanjutan) PT Mandiri Capital Indonesia (continued)
Pendirian perusahaan ditandai dengan The establishment of the Company was marked by
penandatanganan akta pendirian antara Bank the signing of the establishment deed between
Mandiri dan PT Mandiri Sekuritas dimana Bank Bank Mandiri and PT Mandiri Sekuritas in which
Mandiri melakukan penyertaan modal sebesar the Bank invested capital amounted to Rp9,900,
Rp9.900 yang mewakili 99% kepemilikan saham representing 99% share ownership in MCI and
dalam MCI dan PT Mandiri Sekuritas melakukan PT Mandiri Sekuritas injected capital amounted to
penyertaan modal sebesar Rp100 yang mewakili Rp100 which represents a 1% share ownership in
1% kepemilikan saham dalam MCI, sehingga MCI, therefore the capital structure of MCI is
struktur permodalan MCI adalah sebesar amounted to Rp10,000.
Rp10.000.
Penyertaan modal Bank Mandiri dalam rangka Bank Mandiri's equity participation in the
pendirian MCI telah memperoleh persetujuan establishment of MCI was approved by the FSA as
Otoritas Jasa Keuangan sebagaimana tercantum stated in its letter No. S-48/PB.31/2015 regarding
dalam surat Otoritas Jasa Keuangan the Application for Approval of Equity Participation
No. S-48/PB.31/2015 perihal Permohonan of PT Bank Mandiri (Persero) Tbk. for the
Persetujuan Penyertaan Modal PT Bank Mandiri Establishment of Venture Capital Company on
(Persero) Tbk. dalam Rangka Pendirian 11 June 2015.
Perusahaan Modal Ventura pada tanggal 11 Juni
2015.
Pada tanggal 26 Juni 2015, pendirian On 26 June 2015, the establishment of MCI was
MCI telah memperoleh pengesahan dari approved by the Minister of Law and Human
Menteri Hukum dan Hak Asasi Rights through Letter of Legalization of
Manusia melalui Surat Pengesahan Pendirian Establishment No. AHU-2445684.AH.01.01. Year
No. AHU-2445684.AH.01.01. Tahun 2015. MCI 2015. MCI obtained a license to carry out business
telah memperoleh izin untuk melaksanakan activities in the venture capital sector on 10
kegiatan usaha di bidang modal ventura pada November 2015 through the Decree Letter of the
tanggal 10 November 2015 melalui Surat Board of Commissioners of the Financial Services
Keputusan Dewan Komisioner Otoritas Jasa Authority No. KEP-113/D.05/2015, therefore MCI
Keuangan No. KEP-113/D.05/2015, sehingga may carry out full operational activities.
MCI dapat melaksanakan kegiatan operasional
secara penuh.
MCI memiliki 99,99% dari total saham PT Mitra MCI owns 99.99% of the total shares of PT Mitra
Transaksi Indonesia yang merupakan pengolah Transaksi Indonesia which is a third party
pihak ketiga dan penyedia layanan pengakuisisi processor and acquirer service provider that
yang menghadirkan proses dan jaringan end-to- provides end-to-end processes and networks for
end untuk solusi pembayaran di Indonesia. payment solutions in Indonesia, a Subsidiary of
Entitas Anak MCI yang didirikan tanggal MCI which was established on 13 January 2016
13 Januari 2016 dan bergerak di bidang jasa and engaged in business support services related
penunjang usaha terkait jasa keuangan, secara to financial services, specifically financial services
khusus jasa keuangan dalam bidang in the field of payment by card.
pembayaran dengan menggunakan kartu.
Terakhir, pada tanggal 27 Desember 2022, MCI Lastly, on 27 December 2022, MCI had obtained
telah memperoleh persetujuan perubahan approval for the amendment to the Articles of
Anggaran Dasar terkait peningkatan modal dasar Association regarding the increase in authorised
dan modal ditempatkan dari Menteri Hukum dan and issued capital by the Minister of Law and
Hak Asasi Manusia dengan Surat Persetujuan Human Rights with Letter of Approval of the
Perubahan Anggaran Dasar No. AHU- Amendments to the Articles of Association No.
0129677.AH.01.02. Tahun 2022 sebagaimana AHU-0129677.AH.01.02. Year 2022 as stated in
tertuang di dalam Akta No. 7 tanggal Deed No. 7 dated 26 December 2022 in which
26 Desember 2022 dimana penyertaan saham investment in shares of Bank Mandiri amounted to
Bank Mandiri menjadi sebesar Rp3.358.400 yang Rp3,358,400 representing 99.99% share
mewakili 99,99% kepemilikan saham dalam MCI ownership in MCI and PT Mandiri Sekuritas
dan PT Mandiri Sekuritas menjadi sebesar amounted to Rp100 representing 0.01% share
Rp100 yang mewakili 0,01% kepemilikan saham ownership in MCI, therefore MCI's capital structure
dalam MCI, sehingga struktur permodalan MCI is Rp3,358,500. MCI is located at Menara Mandiri
adalah sebesar Rp3.358.500. MCI berlokasi di 2, 14th floor, Jalan Jenderal Sudirman Kav. 54-55,
Menara Mandiri 2, Lantai 14, Jalan Jenderal South Jakarta 12190.
Sudirman Kav. 54-55, Jakarta Selatan 12190.
44
Page 948
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen h. Structure and management
Kantor pusat Bank Mandiri berkedudukan di Bank Mandiri’s head office is located at Jalan
Jalan Jenderal Gatot Subroto Kavling 36-38 Jenderal Gatot Subroto Kavling 36-38, South
Jakarta Selatan, Indonesia. Pada tanggal Jakarta, Indonesia. As of 31 December 2024 and
31 Desember 2024 dan 2023, struktur dan 2023, Bank Mandiri’s structure and number of Bank
jumlah kantor dalam dan luar negeri Bank Mandiri's domestic and foreign offices are as
Mandiri adalah sebagai berikut: follows:
2024 2023
Kantor wilayah dalam negeri 12 12 Domestic regional offices
Kantor cabang dalam negeri: Domestic branches:
Kantor Cabang 139 139 Branch Offices
Kantor Cabang Pembantu 2.053 2.104 Sub-Branch Offices
Total kantor cabang dalam negeri 2.192 2.243 Total domestic branches
Kantor cabang luar negeri 7 6 Overseas branches
Pada tanggal 31 Desember 2024, Bank Mandiri As of 31 December 2024, Bank Mandiri has 7
memiliki 7 kantor Luar Negeri yang tersebar luas Overseas branches located in Singapore,
di seluruh dunia, meliputi Singapura, Hongkong, Hongkong, Shanghai, Cayman Islands, Dili,
Shanghai, Cayman Islands, Dili, London, dan London, and Malaysia.
Malaysia.
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration
Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner,
utama nasabah, Bank Mandiri mengelompokkan Bank Mandiri divided its organisation structure into
unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to three major
kelompok, yaitu: groups, which are:
1. Business Units, berfungsi sebagai motor 1. Business Units, are responsible as the Bank’s
utama pengembangan bisnis Bank atau main business development or operational
unit yang menjadi segmen operasional segment unit (operating segment), consists of
(Segmen Operasi), yang terdiri dari dua two main segments, which are Wholesale
segmen utama yaitu segmen Wholesale Banking segment which consists of Corporate
Banking yang terdiri dari Corporate Banking, Commercial Banking, Government
Banking, Commercial Banking, Hubungan Institutional, Treasury & International Banking
Kelembagaan, Treasury & International and Retail Banking segment which consists of
Banking dan segmen Retail Banking terdiri Credit Cards, Consumer Loan, Micro Personal
dari Credit Cards, Consumer Loans, Micro Loan, Small & Medium Enterprise Banking
Personal Loan, Small & Medium Enterprise and Micro Development & Agent Banking.
Banking dan Micro Development & Agent
Banking.
2. Support Functions, berfungsi sebagai 2. Support Functions, are responsible as
supporting unit yang mendukung supporting units that provide overall support to
operasional Bank secara keseluruhan yang Bank’s operations consisting of Special Asset
terdiri dari Special Asset Management, Management, Risk Management which
Manajemen Risiko yang membawahi supervises Wholesale Risk and Retail Risk,
Wholesale Risk dan Retail Risk, Teknologi Information Technology & Operation that
Informasi & Operasi yang membawahi supervises Operation, Compliance and
Operation, Kepatuhan dan SDM, Keuangan Human Resources, Strategic and Finance,
dan Strategi, Internal Audit, Corporate Internal Audit, Corporate Transformation and
Transformation dan Business Business Transformation.
Transformation.
45
Page 949
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration
Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner,
utama nasabah, Bank Mandiri mengelompokkan Bank Mandiri divided its organisation structure into
unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to three major
kelompok, yaitu: (lanjutan) groups, which are: (continued)
3. Bisnis & Jaringan yang berfungsi sebagai 3. Business & Distribution are responsible as
unit yang melakukan penjualan produk dan unit that sell products and services to all
jasa kepada seluruh segmen nasabah Bank segments of Bank’s customers, consisting of
Mandiri, terdiri dari 12 Kantor Wilayah yang 12 Regional Offices that are spread out
tersebar di seluruh wilayah Indonesia dan across Indonesia and wealth management.
wealth management.
Bank Mandiri telah melakukan perubahan Bank Mandiri has made changes to the
struktur organisasi yang berlaku efektif tanggal organisational structure which effective on 24 June
24 Juni 2024 dan/atau setelah dilakukannya 2024 and/or after the handover of positions as
Serah Terima Jabatan sebagaimana tertuang stated in the Board of Directors' Decision
dalam Keputusan Direksi No. KEP.DIR/051/2024 No. KEP.DIR/051/2024 dated 17 July 2024
tanggal 17 Juli 2024 tentang Struktur Organisasi. regarding Organisational Structure. Changes in the
Perubahan struktur organisasi Bank Mandiri organisational structure of Bank Mandiri by
tersebut dengan menata ulang organisasi untuk rearranging the organisation to meet the needs and
memenuhi kebutuhan dan perkembangan Bank. development of the Bank.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
susunan Dewan Komisaris Bank Mandiri adalah of Bank Mandiri’s Board of Commissioners are as
sebagai berikut: follows:
2024 2023
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President/Independent
Independen : Muhamad Chatib Basri Muhamad Chatib Basri Commissioner
Wakil Komisaris Deputy President/
Utama/Independen : Zainudin Amali Andrinof A. Chaniago Independent Commissioner
Komisaris Independen : Loeke Larasati A. Loeke Larasati A. Independent Commissioner
Komisaris Independen : Muliadi Rahardja Muliadi Rahardja Independent Commissioner
Komisaris Independen : Heru Kristiyana Heru Kristiyana Independent Commissioner
Komisaris Independen :- Zainudin Amali Independent Commissioner
Komisaris : Rionald Silaban Rionald Silaban Commissioner
Komisaris : Faried Utomo Arif Budimanta Commissioner
Komisaris : Arif Budimanta Faried Utomo Commissioner
Komisaris : Muhammad Yusuf Ateh Nawal Nely Commissioner
Komisaris : Tedi Bharata Muhammad Yusuf Ateh Commissioner
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as
berikut: follows:
2024
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Kepatuhan dan Director of Compliance and
SDM : Agus Dwi Handaya Human Resources
Direktur Corporate Banking : Riduan Director of Corporate Banking
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
Direktur Operation : Toni E. B. Subari Director of Operation
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relationship
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Direktur Treasury dan Director of Treasury and
International Banking : Eka Fitria International Banking
Direktur Manajemen Risiko : Danis Subyantoro Director of Risk Management
Direktur Commercial Banking : Totok Priyambodo Director of Commercial Banking
46
Page 950
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as
berikut: (lanjutan) follows: (continued)
2023
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Manajemen Risiko : Ahmad Siddik Badruddin Director of Risk Management
Direktur Kepatuhan dan Director of Compliance and
SDM : Agus Dwi Handaya Human Resources
Direktur Commercial Banking : Riduan Director of Commercial Banking
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
Direktur Operation : Toni E. B. Subari Director of Operation
Direktur Corporate Banking : Susana Indah K. Indriati Director of Corporate Banking
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relations
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Direktur Treasury dan Director of Treasury and
International Banking : Eka Fitria International Banking
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
Komite Audit Bank Mandiri terdiri dari: of Bank Mandiri’s Audit Committee are as follows:
2024 2023
Ketua merangkap anggota : Heru Kristiyana Heru Kristiyana Chairman and member
Anggota : Muhamad Chatib Basri Muhamad Chatib Basri Member
Anggota : Zainudin Amali Andrinof A. Chaniago Member
Anggota : Loeke Larasati A. Loeke Larasati A. Member
Anggota : Muliadi Rahardja Muliadi Rahardja Member
Anggota : Rasyid Darajat Rasyid Darajat Member
Anggota : Rubi Pertama Rubi Pertama Member
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s
Komite Remunerasi dan Nominasi Bank Mandiri Remuneration and Nomination Committee are as
terdiri dari: follows:
2024 2023
Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member
Anggota : Muliadi Rahardja Andrinof A. Chaniago Member
Anggota : Rionald Silaban Muliadi Rahardja Member
Anggota : Arif Budimanta Rionald Silaban Member
Anggota : Faried Utomo Arif Budimanta Member
Anggota : Muhammad Yusuf Ateh - Member
Anggota : Tedi Bharata - Member
Sekretaris (ex-officio) Secretary (ex-officio)
merangkap anggota : SEVP/Group Head SEVP/Group Head concurrently a member
Human Capital Human Capital
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s
Komite Pemantau Risiko Bank Mandiri terdiri Risk Oversight Committee are as follows:
dari:
2024 2023
Ketua merangkap anggota : Muliadi Rahardja Andrinof A. Chaniago Chairman and member
Anggota : Loeke Larasati A. Loeke Larasati A. Member
Anggota : Arif Budimanta Nawal Nely Member
Anggota : Heru Kristiyana Arif Budimanta Member
Anggota : Tedi Bharata Heru Kristiyana Member
Anggota : Taufik Hidayat Chrisna Pranoto Member
Anggota : Caroline Halim Caroline Halim Member
47
Page 951
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s
Komite Tata Kelola Terintegrasi Bank Mandiri Integrated Governance Committee are as follows:
terdiri dari:
2024 2023
Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member
Anggota : Zainudin Amali Andrinof A. Chaniago Member
Anggota : Loeke Larasati A. Loeke Larasati A. Member
Anggota : Muliadi Rahardja Faried Utomo Member
Anggota : Heru Kristiyana Muhammad Yusuf Ateh Member
Anggota : - Zainudin Amali Member
Anggota : Taufik Hidayat Chrisna Pranoto Member
Anggota : Rasyid Darajat Rasyid Darajat Member
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Bank Mantap*)/ Independen Bank Mantap*)/
Representative of Representative of
Independent Commissioner Independent Commissioner
Bank Mantap*) Bank Mantap*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen Mansek*)/ Independen Mansek*)/
Representative of Representative of
Independent Independent
Commissioner Mansek*) Commissioner Mansek*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen AMFS*)/ Independen AMFS*)/
Representative of Representative of
Independent Independent
Commissioner AMFS*) Commissioner AMFS*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MTF*)/ Independen MTF*)/
Representative of Representative of
Independent Independent
Commissioner MTF*) Commissioner MTF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MUF*)/ Independen MUF*)/
Representative of Representative of
Independent Independent
Commissioner MU**) Commissioner MUF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MCI*)/ Independen MCI*)/
Representative of Representative of
Independent Independent
Commissioner MCI*) Commissioner MCI*)
Anggota : - Perwakilan Komisaris Member
Independen Inhealth*)/
Representative of
Independent
Commissioner Inhealth*)
Anggota : Perwakilan Komisaris BSI*)/ Perwakilan Komisaris BSI*)/ Member
Representative of Representative of
Independent Independent
Commissioner BSI*) Commissioner BSI*)
Anggota : Dewan Pengawas Syariah Dewan Pengawas Syariah Member
dari Entitas Anak*)/ dari Entitas Anak*)/
Sharia Supervisory Sharia Supervisory
Board from Subsidiary*) Board from Subsidiary*)
*) *) Adjusted to the Officers of the relevant Subsidiaries.
Menyesuaikan dengan Pejabat dari Entitas Anak terkait.
48
Page 952
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Cakupan manajemen dan karyawan kunci antara Management and key personnel includes the
lain mencakup Dewan Komisaris, Direksi, Komite Board of Commissioners, Board of Directors, Audit
Audit dan Komite Pemantau Risiko, Dewan Committee and Risk Oversight Committee, Sharia
Pengawas Syariah serta Senior Executive Vice Supervisory Board as well as Senior Executive
President, Senior Vice President, Area Head, Vice President, Senior Vice President, Area Head,
Kepala Kantor Cabang KC dan Kepala Kantor KC Branch Manager and Overseas Branch
Cabang Luar Negeri. Manager.
Pada tanggal 31 Desember 2024 Ketua Internal As of 31 December 2024, the Head of Bank
Audit Bank Mandiri adalah Adi Pranantias dan Mandiri's Internal Audit is Adi Pranantias and as of
pada tanggal 31 Desember 2023, Ketua Internal 31 December 2023, the Head of Bank Mandiri's
Audit Bank Mandiri adalah Danis Subyantoro. Internal Audit is Danis Subyantoro.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023 Bank Mandiri's
Sekretaris Perusahaan Bank Mandiri adalah Corporate Secretary was Teuku Ali Usman.
Teuku Ali Usman.
Jumlah karyawan Bank Mandiri pada tanggal The number of Bank Mandiri employees as of
31 Desember 2024 sebanyak 38.898 orang 31 December 2024 was 38,898 persons
(2023: sebanyak 38.965 orang) (tidak diaudit). (2023: 38,965 persons) (unaudited).
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
Laporan keuangan konsolidasian Bank dan The consolidated financial statements of Bank and
Entitas Anak (“Grup”) ini diselesaikan dan its Subsidiaries (“Group”) were completed and
disetujui untuk diterbitkan oleh Direksi pada tanggal authorised for issuance by the Board of Directors on
5 Februari 2025. 5 February 2025.
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with the
di Indonesia yang mencakup Pernyataan dan Indonesian Financial Accounting Standards which
Interpretasi yang dikeluarkan oleh Dewan Standar comprised of the Statements and Interpretations issued
Akuntansi Keuangan Ikatan Akuntan Indonesia dan by the Board of Financial Accounting Standards of the
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesian Institute of Accountants and Board of
Indonesia serta peraturan regulator pasar modal yaitu Sharia Accounting Standards of the Indonesian Institute
Peraturan No. VIII.G.7 tentang Penyajian dan of Accountants and capital market regulation
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding Financial Statements
Perusahaan Publik. Presentation and Disclosure for Issuer or Public
Companies.
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan preparing the consolidated financial statement of
konsolidasian Bank dan Entitas Anak adalah the Bank and Subsidiaries are set out below.
seperti dijabarkan di bawah ini.
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan harga perolehan, kecuali untuk aset prepared under the historical cost, except for
keuangan yang diklasifikasikan dalam kelompok financial assets classified as fair value through
nilai wajar melalui penghasilan komprehensif lain, other comprehensive income, financial assets and
aset dan liabilitas keuangan yang diukur pada liabilities measured at fair value through profit or
nilai wajar melalui laba rugi dan seluruh loss and all derivative instruments which have
instrumen derivatif yang diukur berdasarkan nilai been measured at fair value. The consolidated
wajar. Laporan keuangan konsolidasian disusun financial statement is prepared under the accrual
berdasarkan akuntansi berbasis akrual, kecuali basis of accounting, except for the consolidated
laporan arus kas konsolidasian. statements of cash flows.
49
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan arus kas konsolidasian disusun dengan Consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method by classifying
mengelompokkan arus kas dalam aktivitas- cash flows in operating, investing and financing
aktivitas operasional, investasi dan pendanaan. activities.
Pos-pos dalam penghasilan komprehensif lainnya Items within other comprehensive income are
disajikan terpisah antara akun-akun yang akan classified separately, between accounts which will
direklasifikasikan ke laba rugi dan akun-akun be reclassified to profit or loss and will not be
yang tidak akan direklasifikasikan ke laba rugi. reclassified to profit or loss.
Laporan keuangan Entitas Anak yang bergerak The financial statement of a Subsidiary engaged in
dalam bidang perbankan syariah disusun sharia banking have been prepared based on with
berdasarkan PSAK 401 (Revisi 2019) tentang the Statement of Financial Accounting Standards
“Penyajian Laporan Keuangan Syariah”, PSAK (SFAS) No. 401 (Revised 2016), “Presentation of
402 (Revisi 2019) tentang “Akuntansi Financial Statements for Sharia Banking”, SFAS
Murabahah”, PSAK 404 (Revisi 2016) tentang No. 402 (Revised 2019) “Accounting for
“Akuntansi Istishna”, PSAK 405 tentang Murabahah”, SFAS No. 404 (Revised 2016)
“Akuntansi Mudharabah”, PSAK 406 tentang “Accounting for Istishna”, SFAS No. 405
“Akuntansi Musyarakah”, PSAK 407 (Revisi ”Accounting for Mudharabah”, SFAS No. 406
2021) tentang “Akuntansi Ijarah”, PSAK 410 “Accounting for Musyarakah”, SFAS No. 407
(Revisi 2015) tentang “Akuntansi Sukuk”, PSAK (Revised 2021) “Accounting for Ijarah”, SFAS
411 tentang “Akuntansi Wa’d”, PSAK 412 Revisi No. 410 (Revised 2015) “Accounting for Sukuk”,
(2021) tentang “Akuntansi Wakaf” dan PSAK lain SFAS No. 411 “Accounting for Wa’d”, SFAS
selama tidak bertentangan dengan prinsip No. 412 (Revised 2021) "Accounting for Wakaf"
syariah dan Pedoman Akuntansi Perbankan and other prevailing Statement of Financial
Syariah Indonesia (PAPSI) (Revisi 2013). Accounting Standards, as long as it does not
contradict with Sharia principle on Accounting
Guidelines for Indonesian Sharia Banking (PAPSI)
(Revised 2013).
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial Accounting
mengharuskan penggunaan estimasi dan asumsi. Standards that requires the use of estimates and
Hal tersebut juga mengharuskan manajemen assumptions. It also requires management to make
untuk membuat pertimbangan dalam proses judgements in the process of applying the
penerapan kebijakan akuntansi Grup. Area yang accounting policies of the Group. The area that is
kompleks atau memerlukan tingkat pertimbangan complex or requires a higher level of consideration
yang lebih tinggi atau area di mana asumsi dan or areas where assumptions and estimates could
estimasi dapat berdampak signifikan terhadap have a significant impact on the consolidated
laporan keuangan konsolidasian diungkapkan di financial statements is disclosed in Note 3.
Catatan 3.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial statements,
konsolidasian ini, dibulatkan dan disajikan dalam are rounded and presented in millions Rupiah
jutaan Rupiah (“Rp”), kecuali dinyatakan lain. (“Rp”), unless otherwise stated.
b. Perubahan kebijakan akuntansi b. Changes in accounting policies
Kecuali dinyatakan di bawah ini, kebijakan Unless stated below, the accounting policies for
akuntansi pada dan untuk tahun yang berakhir the year ended 31 December 2024 have been
pada tanggal 31 Desember 2024 telah diterapkan applied consistently with the Group consolidated
secara konsisten dengan laporan keuangan financial statements for the year ended
konsolidasian Grup untuk tahun yang berakhir 31 December 2023 which are in accordance with
tanggal 31 Desember 2023 yang telah sesuai Indonesian Financial Accounting Standards.
dengan Standar Akuntansi Keuangan di
Indonesia.
50
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued)
Pada tanggal 1 Januari 2024, terdapat standar On 1 January 2024, there are new and revised or
baru dan penyesuaian atau amendemen amendment towards several standards that are
terhadap beberapa standar yang masih berlaku relevant to the Group operation which is effective
yang relevan dengan operasi Grup yang berlaku for application from that date as follows:
efektif sejak tanggal tersebut yaitu sebagai
berikut:
- Kerangka Standar Pelaporan Keuangan - Indonesia Financial Reporting Standard
Indonesia (“KSPKI”) dan perubahan nomor Framework (“KSPKI”) and amendement to
PSAK dan ISAK dalam Standar Akuntansi SFAS and IFAS number. KSPKI regulate the
Keuangan Indonesia (sebelumnya Standar SFAS pillars, criteria and shifting between
Akuntansi Keuangan). KSPKI mengatur pilar pillars that apply in Indonesia, while
SAK yang berlaku di Indonesia, kriteria, dan amendement to SFAS and IFAS number
perpindahan antar pilar SAK, sedangkan determine the number for SFAS and IFAS
perubahan nomor mengatur ketentuan which refering to IFRS Accounting Standards,
penomoran PSAK dan ISAK yang mengacu local accounting standards, and sharia
pada IFRS Accounting Standards, lokal, dan accounting standards.
syariah.
- Amendemen PSAK 201 tentang “Penyajian - Amendments to SFAS No. 201 on
Laporan Keuangan” terkait “Liabilitas Jangka “Presentation of Financial Statements”
Panjang dengan Kovenan”. Penerapan regarding “Non-Current Liabilites with
amendemen tersebut sesuai dengan Covenant”. The implementation in accordance
perubahan tanggal berlaku efektifnya with the amended effective date of SFAS No.
Amendemen PSAK 201 tentang “Penyajian 201 Amendments on “Presentation of
Laporan Keuangan” terkait “Klasifikasi Financial Statements” for “Classification of
Liabilitas sebagai Jangka Pendek atau Liabilites as Current or Non-current” from
Jangka Panjang” yang sebelumnya berlaku effective on 1 January 2023 to 1 January
efektif sejak 1 Januari 2023 menjadi 2024. This amendment determine the
1 Januari 2024. Amendemen tersebut requirements to classify liabilities as current
menentukan persyaratan untuk liabilities or non current liabilities.
mengklasifikasikan kewajiban sebagai lancar
atau tidak lancar.
- Amendemen PSAK 116 tentang “Sewa” - Amendments to SFAS No. 116 on “Lease” for
terkait Liabilitas Sewa dalam Jual dan Sewa- Lease Liability in a Sale and Leaseback. This
Balik. Amendemen tersebut mengadopsi amendment adopts all the regulations in
seluruh pengaturan dalam Amendemen IFRS 16 Amendment on “Lease” regarding
IFRS 16 tentang “Lease” terkait “Lease “Lease Liability in a Sale and Leaseback”.
Liability in a Sale and Leaseback”.
- Amendemen PSAK 207 dan PSAK 107 - Amendments to SFAS No. 207 and SFAS No.
tentang pengaturan pembiayaan pemasok. 107 on “Supplier Financing And Revenue
Amendemen PSAK 207 dan PSAK 107 Recognition”. Amendments to SFAS No. 207
merujuk pada seluruh pengaturan dalam and SFAS No. 107 refer to all arrangements in
amandemen ke IAS 7 dan IFRS 7 tentang the amendments to IAS 7 and IFRS 7
“Supplier Finance Arrengements”. regarding "Supplier Finance Arrangements."
Dampak atas penerapan standar baru dan The impact of the implementation of the new
penyesuaian atau amendemen tersebut di atas standards and the adjustments/amendments
tidak material terhadap laporan keuangan mentioned above are not material to the Group’s
konsolidasian Grup. consolidated financial statements.
51
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan c. Financial instruments
A. Aset keuangan A. Financial assets
Grup mengklasifikasikan aset keuangannya The Group classified its financial assets in the
dalam kategori (a) aset keuangan yang following categories (a) financial assets
diukur pada nilai wajar melalui laba rugi, (b) measured at fair value through profit or loss,
aset keuangan yang diukur pada nilai wajar (b) financial assets measured at fair value
melalui penghasilan komprehensif lain dan through other comprehensive income, and (c)
(c) aset keuangan yang diukur pada biaya financial assets measured at amortised cost.
perolehan diamortisasi.
Grup memiliki instrumen keuangan utang The Group has debt financial instruments and
dan instrumen keuangan ekuitas. Grup equity financial instruments. The Group further
selanjutnya mengukur semua investasi measures all equity investments at fair value.
ekuitas pada nilai wajar. Saat pengakuan On initial recognition, the Group may make an
awal, Grup dapat membuat pilihan yang tak irrevocable choice to subsequent changes in
terbatalkan untuk menyajikan perubahan the fair value of investments in equity
selanjutnya pada nilai wajar investasi dalam instruments in other comprehensive income.
instrumen ekuitas dalam penghasilan
komprehensif lain.
Grup menggunakan 2 (dua) dasar untuk The Group used 2 (two) methods to classify its
mengklasifikasikan aset keuangan yaitu financial assets, which based on the Group’s
model bisnis Grup dalam mengelola aset business model in managing the financial
keuangan dan karakteristik arus kas asset, and the contractual cash flow of the
kontraktual pembayaran pokok dan bunga financial assets Solely Payment of Principal
(Solely Payment of Principal and Interest and interest (“SPPI”).
(“SPPI”)) dari aset keuangan.
Pengujian SPPI SPPI test
Sebagai langkah pertama dari proses As a first step of its classification process, the
klasifikasi, Grup menilai persyaratan Group assesses the contractual terms of
kontraktual keuangan untuk mengidentifikasi financial to identify whether they meet the
apakah mereka memenuhi pengujian SPPI. SPPI test.
Pokok pinjaman untuk tujuan pengujian ini Principal, for the purpose of this test is defined
didefinisikan sebagai nilai wajar dari aset as the fair value of the financial asset at initial
keuangan pada pengakuan awal dan dapat recognition and may change over the life of
berubah selama umur aset keuangan the financial asset (for example, if there are
(misalnya, jika ada pembayaran pokok atau repayments of principal or amortisation of the
amortisasi premi/diskon). premium/discount).
Elemen bunga yang paling signifikan dalam The most significant element of interest within
perjanjian kredit biasanya adalah a credit contract are typically the consideration
pertimbangan atas nilai waktu dari uang dan for the time value of money and credit risk. To
risiko kredit. Untuk membuat penilaian SPPI, perform the SPPI assessment, the Group
Grup menerapkan pertimbangan dan applies judgement and considers relevant
memperhatikan faktor-faktor yang relevan factors such as the currency in which the
seperti mata uang dimana aset keuangan financial asset is denominated, and the period
didenominasikan dan periode pada saat for which the interest rate is set.
suku bunga ditetapkan.
52
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis Business model assessment
Grup menentukan model bisnisnya The Group determines its business model at
berdasarkan tingkat yang paling the level that best reflects how the group
mencerminkan bagaimana Grup mengelola manages a group of financial assets to
kelompok atas aset keuangannya untuk achieve its business objective.
mencapai tujuan bisnisnya.
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed
masing-masing instrumennya, tetapi pada by each instrument, but at a higher level of
tingkat portofolio secara agregat yang lebih aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor observable factors such as:
yang dapat diamati seperti:
- Bagaimana kinerja model bisnis dan - How the performance of the business
aset keuangan yang dimiliki dalam model and the financial assets held within
model bisnis tersebut dievaluasi dan that business model are evaluated and
dilaporkan kepada personel manajemen reported to the entity’s key management
kunci; personnel;
- Risiko yang mempengaruhi kinerja - The risks that affect the performance of
model bisnis (dan aset keuangan yang the business model (and the financial
dimiliki dalam model bisnis tersebut) dan assets held within that business model)
khususnya, bagaimana cara risiko and, in particular the way those risks are
tersebut dikelola; managed;
- Bagaimana manajer bisnis - How business managers are
dikompensasi (misalnya, apakah compensated (for example, whether the
kompensasi didasarkan pada nilai wajar compensation is based on the fair value
dari aset yang dikelola atau pada arus of the assets managed or on the
kas kontraktual yang tertagih); contractual cash flows collected);
- Frekuensi, nilai dan waktu penjualan - The expected frequency, value, and
yang diharapkan, juga merupakan timing of sales are also important aspects
aspek penting dari penilaian Grup. of the Group’s assessment.
Penilaian model bisnis didasarkan pada The business model assessment is based on
skenario yang diharapkan secara wajar reasonably expected scenarios without taking
tanpa mempertimbangkan skenario “worst “worst case” or “stress case” scenarios into
case” atau “stress case”. Jika arus kas account. If cash flows after initial recognition
setelah pengakuan awal direalisasikan are realised in a way that is different from the
dengan cara yang berbeda dari yang awal Group’s initial expectations, the Group does
diharapkan, Grup tidak mengubah klasifikasi not change the classification of the remaining
aset keuangan dimiliki yang tersisa dalam financial assets held in that business model,
model bisnis tersebut, tetapi memasukkan but incorporates such information when
informasi tersebut dalam melakukan assessing newly originated or newly
penilaian atas aset keuangan yang baru atau purchased financial assets going forward.
yang baru dibeli selanjutnya.
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui laba rugi kecuali tes model value through profit or loss unless the
bisnis dan tes arus kas kontraktual business model test and the contractual
menunjukkan bahwa aset keuangan cash flow test show that financial assets
masuk ke dalam klasifikasian diukur entering into classifications are measured
pada biaya perolehan diamortisasi atau at amortised cost or fair value through
nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
53
Page 957
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Klasifikasi ini ditujukan untuk instrumen This classification is intended for held for
keuangan yang dimiliki untuk trading financial instruments or at the time
diperdagangkan atau pada saat of initial recognition has been determined
pengakuan awal telah ditetapkan oleh by the Group to be measured at fair value
Grup untuk diukur pada nilai wajar through profit or loss.
melalui laba rugi.
Aset keuangan dikategorikan sebagai A financial asset is classified as held for
dimiliki untuk diperdagangkan jika trading, if it has been acquired or held
diperoleh atau dimiliki terutama untuk principally for the purpose of selling or
tujuan dijual atau dibeli kembali dalam buying in the near term or on initial
waktu dekat atau jika merupakan bagian recognition it is part of a portfolio of
dari portofolio instrumen keuangan identified financial instruments that the
tertentu yang dikelola bersama dan entity manages together and has a recent
terdapat bukti mengenai pola ambil actual pattern of short-term profit-taking.
untung dalam jangka pendek yang
terkini.
Untuk entitas anak asuransi, aset Financial assets for subsidiary in
keuangan dikategorikan sebagai aset insurance industry classified at fair value
keuangan diukur pada nilai wajar through profit or loss if the financial assets
melalui laba rugi, jika dimiliki untuk are held to cover its insurance liabilities
mencadangkan liabilitas asuransi which measure at fair value of the
yang diukur pada nilai wajar dari aset underlying assets. Financial instruments
terkait. Instrumen keuangan yang classified into this category are
dikelompokkan ke dalam kategori ini recognised at fair value on initial
diakui pada nilai wajarnya pada saat recognition, transaction costs are
pengakuan awal. Biaya transaksi diakui recognised directly in the consolidated
secara langsung ke dalam laporan laba statements of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income.
konsolidasian.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar, penjualan fair value, sale of financial instruments
instrumen keuangan dan pendapatan and interest income on financial
bunga dari instrumen keuangan instruments measured at fair value
dalam kelompok nilai wajar melalui through profit or loss are recognised in
laba rugi dicatat di akun pendapatan the consolidated statements of profit or
dari kelompok nilai wajar melalui loss and other comprehensive income
laba rugi - neto pada laporan laba rugi recorded as income from fair value
dan penghasilan komprehensif lain through profit or loss classification - net.
konsolidasian.
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Aset keuangan dikelola dalam model Financial assets are managed in a
bisnis yang tujuannya akan terpenuhi business model which objectives will be
dengan mendapatkan arus kas fulfilled by obtaining contractual cash
kontraktual dan menjual aset keuangan flows and selling financial assets and
dan persyaratan kontraktual dari aset contractual requirements of financial
keuangan yang pada tanggal tertentu assets which on a certain date received
memperoleh arus kas yang semata dari cash flow solely from payment of principal
pembayaran pokok dan bunga (solely and interest of the amount owed.
payments of principal and interest) dari
jumlah pokok terutang.
54
Page 958
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (lanjutan) (continued)
Pada saat pengakuan awalnya, At the initial recognition, debt instruments
instrumen utang yang diukur pada nilai measured at fair value through other
wajar melalui penghasilan komprehensif comprehensive income are recognised at
lain diakui pada nilai wajarnya ditambah the fair value plus the transaction costs
biaya transaksi dan selanjutnya diukur and subsequently measured at fair value
pada nilai wajarnya dimana keuntungan where the gain or loss from changes in
atau kerugian atas perubahan nilai fair value, gain or loss from the exchange
wajar, keuntungan atau kerugian atas rate, and impairment, are recognised as
selisih kurs dan kerugian penurunan other comprehensive income. Dividend
nilai, diakui sebagai penghasilan from equity instrument is recognised in
komprehensif lain. Dividen dari profit or loss.
instrumen ekuitas diakui di dalam pos
laba rugi.
Kerugian kredit ekspektasian diakui Expected credit losses are recognised as
sebagai penambah dari penghasilan additions of other comprehensive income
komprehensif lain di dalam laporan in the statement of financial position (not
posisi keuangan (tidak mengurangi reducing the number of recorded financial
jumlah tercatat aset keuangan dalam assets in financial statements). Interest
laporan keuangan). Pendapatan bunga income is calculated using the effective
dihitung menggunakan metode suku interest rate method.
bunga efektif.
Grup selanjutnya mengukur semua The Group further measures all equity
investasi ekuitas pada nilai wajar. Jika investments at fair value. If Group
manajemen Grup telah memilih untuk management has chosen to present fair
menyajikan keuntungan dan kerugian value gains and losses on equity
nilai wajar atas investasi ekuitas dalam investments in other comprehensive
penghasilan komprehensif lain, tidak income, there is no reclassification of fair
ada reklasifikasi keuntungan dan value gains and losses to profit or loss
kerugian nilai wajar ke laba rugi setelah upon derecognition of those investments.
penghentian pengakuan investasi Dividends from equity instruments are
tersebut. Dividen dari instrumen ekuitas recognised in profit or loss.
diakui di dalam pos laba rugi.
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi cost
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortised cost if the financial asset is
keuangan dikelola dalam model bisnis managed in a business model to obtain a
yang bertujuan untuk memiliki aset contractual cash flow and the contractual
keuangan dalam rangka mendapatkan arrangement of a financial asset at
arus kas kontraktual dan persyaratan certain date to obtain cash flow solely
kontraktual dari aset keuangan yang from payments of principal and interest of
pada tanggal tertentu memperoleh arus the amount owed.
kas semata dari pembayaran pokok dan
bunga (solely payments of principal and
interest) dari jumlah pokok terutang.
55
Page 959
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi (lanjutan) cost (continued)
Pada saat pengakuan awal, aset At initial recognition, the financial assets
keuangan yang diukur pada biaya measured at amortised cost are
perolehan diamortisasi diakui pada nilai recognised at the fair value plus the
wajarnya ditambah biaya transaksi dan transaction costs and subsequently
selanjutnya diukur pada biaya perolehan measured at amortised cost by using the
diamortisasi dengan menggunakan suku effective interest rate.
bunga efektif.
Pendapatan bunga dari aset keuangan Interest income from financial assets
yang diukur pada biaya perolehan measured at amortised cost is recorded
diamortisasi dicatat dalam laporan laba in the consolidated statements of profit or
rugi dan penghasilan komprehensif lain loss and other comprehensive income
konsolidasian dan diakui sebagai and is recognised as "Interest income".
“Pendapatan bunga”. Ketika penurunan When the decline in value occurs, the
nilai terjadi, kerugian penurunan nilai impairment loss is recognised as a
diakui sebagai pengurang dari nilai deduction to the carrying amount of the
tercatat aset keuangan dan diakui di financial asset and is recognised in the
dalam laporan keuangan konsolidasian financial statements as "Allowance for
sebagai “Pembentukan cadangan impairment losses".
kerugian penurunan nilai”.
Pengakuan Recognition
Bank menggunakan akuntansi tanggal The Bank use transactions date record to
perdagangan untuk mencatat transaksi efek- transactions in securities and government
efek dan obligasi pemerintah. bonds.
B. Liabilitas keuangan B. Financial liabilities
Grup mengklasifikasikan liabilitas keuangan The Group classifies its financial liabilities into
dalam kategori (a) liabilitas keuangan yang the category of (a) financial liabilities
diukur pada nilai wajar melalui laba rugi dan; measured at fair value through profit or loss
(b) liabilitas keuangan yang diukur dengan and; (b) financial liabilities measured at
biaya perolehan diamortisasi. amortised cost.
(a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
wajar melalui laba rugi through profit or loss
Kategori ini terdiri dari dua sub-kategori: This category comprises of two sub-
liabilitas keuangan diklasifikasikan categories: financial liabilities classified as
sebagai nilai wajar melalui laba rugi dan fair value through profit or loss and
liabilitas keuangan yang pada saat financial liabilities designated by the
pengakuan awal telah ditetapkan oleh Group as at fair value through profit or
Grup untuk diukur pada nilai wajar loss upon initial recognition.
melalui laba rugi.
56
Page 960
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
(a) Liabilitas keuangan yang diukur pada (a) Financial liabilities measured at fair value
nilai wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Liabilitas keuangan diklasifikasikan A financial liability is classified as fair
sebagai nilai wajar melalui laba rugi jika value through profit or loss, if it is
diperoleh terutama untuk tujuan dijual acquired or incurred principally for the
atau dibeli kembali dalam waktu dekat purpose of selling or repurchasing it in the
atau jika merupakan bagian dari near term or if it is part of a portfolio of
portofolio instrumen keuangan tertentu identified financial instruments that are
yang dikelola bersama dan terdapat managed together and for which there is
bukti mengenai pola ambil untung dalam evidence of a recent actual pattern of
jangka pendek yang terkini. Derivatif short-term profit-taking. Derivatives are
diklasifikasikan sebagai liabilitas nilai also categorised as fair value through
wajar melalui laba rugi kecuali profit or loss liabilities unless they are
ditetapkan dan efektif sebagai instrumen designated and effective as hedging
lindung nilai arus kas. instruments.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
dari perubahan nilai wajar liabilitas fair value of financial liabilities classified
keuangan yang diklasifikasikan sebagai as fair value through profit or loss are
nilai wajar melalui laba rugi dicatat recorded in the consolidated statements
dalam laporan laba rugi dan of profit or loss and other comprehensive
penghasilan komprehensif lain income as income from fair value through
konsolidasian sebagai pendapatan dari profit or loss - net. Interest expense from
kelompok nilai wajar melalui laba rugi - financial liability classified as trading are
neto. Beban bunga dari liabilitas recorded as income from fair value
keuangan diklasifikasikan sebagai nilai through profit or loss - net.
wajar melalui laba rugi dicatat di akun
pendapatan dari kelompok nilai wajar
melalui laba rugi - neto.
Jika Grup pada pengakuan awal telah If the Group designated certain debt
menetapkan instrumen utang tertentu securities upon initial recognition as at fair
sebagai nilai wajar melalui laba rugi value through profit or loss (fair value
(opsi nilai wajar), maka selanjutnya, option), then this designation cannot be
penetapan ini tidak dapat diubah. changed subsequently.
Perubahan nilai wajar terkait dengan Changes of fair value related to financial
liabilitas keuangan yang ditetapkan liabilities designated at fair value through
untuk diukur pada nilai wajar melalui profit or loss are recognised in income
laba rugi diakui di dalam pendapatan from fair value through profit or loss - net.
dari kelompok nilai wajar melalui laba Interest expense from financial liabilities
rugi - neto. Beban bunga dari liabilitas designated at fair value through profit or
keuangan yang ditetapkan untuk diukur loss are recorded as income from fair
pada nilai wajar melalui laba rugi dicatat value through profit or loss - net.
di akun pendapatan dari kelompok nilai
wajar melalui laba rugi - neto.
57
Page 961
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
(b) Liabilitas keuangan yang diukur dengan (b) Financial liabilities at amortised cost
biaya perolehan diamortisasi
Grup mengklasifikasikan seluruh The Group classifies all financial liabilities
liabilitas keuangan sehingga setelah after initial recognition as measured at
pengakuan awal liabilitas keuangan amortised cost, except:
diukur pada biaya perolehan
diamortisasi, kecuali:
1. Liabilitas keuangan yang diukur 1. Financial liabilities measured at fair
pada nilai wajar melalui laba rugi; value through profit or loss;
2. Liabilitas keuangan yang timbul 2. Financial liabilities that arise when a
ketika pengalihan aset keuangan transfer of a financial asset does not
tidak memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan applied;
diterapkan;
3. Kontrak jaminan keuangan; 3. Financial guarantee contracts;
4. Komitmen untuk menyediakan 4. Commitment to provide loans at
pinjaman dengan suku bunga di below market interest rates;
bawah pasar;
5. Imbalan kontijensi yang akan 5. Contingent reward recognised by the
diselesaikan dengan kas, dimana acquirer in the business combination.
Grup bertindak selaku pihak
pengakuisisi dalam kombinasi
bisnis.
Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities at
keuangan yang diukur dengan biaya amortised cost measured at fair value are
perolehan diamortisasi diukur pada nilai deducted by transaction cost. After initial
wajar dikurangi biaya transaksi. Setelah recognition, the Group measures all
pengakuan awal, Grup mengukur financial liabilities at amortised cost using
seluruh liabilitas keuangan yang diukur the effective interest rate method.
dengan biaya perolehan diamortisasi Effective interest rate amortisation is
dengan menggunakan metode suku recognised as “Interest expense”.
bunga efektif. Amortisasi suku bunga
efektif diakui sebagai “Beban bunga”.
C. Penghentian pengakuan C. Derecognition
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Penghentian pengakuan aset keuangan Financial assets are derecognised when the
dilakukan ketika hak kontraktual atas arus contractual rights to receive the cash flows
kas yang berasal dari aset keuangan from these assets have expired or matured or
tersebut berakhir, atau ketika aset keuangan the assets have been transferred and
tersebut telah ditransfer dan secara substantially all the risks and rewards of
substansial seluruh risiko dan manfaat atas ownership of the assets are also transferred
kepemilikan aset tersebut telah ditransfer (if substantially all the risks and rewards have
(jika, secara substansial seluruh risiko dan not been transferred, the Group evaluates to
manfaat tidak ditransfer, maka Grup ensure that continuing involvement on the
melakukan evaluasi untuk memastikan basis of any retained powers of control does
keterlibatan berkelanjutan atas kendali yang not prevent derecognition).
masih dimiliki tidak mencegah penghentian
pengakuan).
58
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
C. Penghentian pengakuan (lanjutan) C. Derecognition (continued)
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
(lanjutan) (continued)
Agunan yang diserahkan oleh Grup di dalam Collateral that is submitted by the Group under
perjanjian efek-efek yang dijual dengan janji the agreement of securities sold under
untuk dibeli kembali dan transaksi securities agreements to repurchase and securities
lending dan borrowing tidak dihentikan lending and borrowing transactions are not
pengakuannya karena Grup secara derecognised because the Group substantially
substansial masih memiliki seluruh risiko dan has all the risks and benefits of the collateral,
manfaat atas agunan tersebut, berdasarkan based on the requirement that the repurchase
kesepakatan bahwa harga pembelian price that has been determined at the
kembali telah ditentukan di awal, sehingga beginning, so that the criteria for derecognition
kriteria penghentian pengakuan tidak are not met.
terpenuhi.
Aset keuangan yang dialihkan kepada pihak Financial assets that are transferred to third
ketiga tetapi tidak memenuhi syarat parties but do not qualify for derecognition
penghentian pengakuan disajikan di dalam criteria are presented in the consolidated
laporan posisi keuangan konsolidasian statements of financial position as “Other
sebagai “Aset lain-lain - Tagihan atas efek- assets - Receivables from securities and
efek dan obligasi pemerintah yang government bonds pledged as collateral”,
diagunkan”, dimana pihak penerima memiliki which the recipient has the right to sell or
hak untuk menjual atau mentransfer kembali. transfer back.
Penghentian Pengakuan Liabilitas Derecognition of Financial Liabilities
Keuangan
Penghentian pengakuan liabilitas keuangan Financial liabilities are derecognised when the
dilakukan jika liabilitas keuangan tersebut financial liabilities have expired because the
telah berakhir karena kewajiban yang obligations specified in the contract have been
ditetapkan dalam kontrak telah dilepaskan, released, canceled or expired or if there is a
dibatalkan atau kedaluwarsa atau apabila substantial change in the terms of a financial
terdapat perubahan yang substansial dalam liability, the financial liability contract before
persyaratan suatu liabilitas keuangan, maka the change will be written off and the Group
kontrak liabilitas keuangan sebelum will recognize the new financial liability.
perubahan akan dihapus dan Grup akan
mengakui liabilitas keuangan baru.
Hapusbuku Write-offs
Dalam hal penghapusbukuan aset keuangan In the case of financial assets’ write-off is a
merupakan kelanjutan dari tindakan continuation of the financial assets’ settlement
penyelesaian aset keuangan dengan cara by taking over collaterals, the written-off
pengambilalihan agunan, maka jumlah yang amount is approximately equal to the
dihapusbuku adalah sebesar selisih kurang difference between the fair value of
antara nilai wajar agunan yang diambil alih repossessed assets after taking into account
setelah memperhitungkan taksiran biaya the financial assets’ cost of sales and carrying
penjualan dengan nilai tercatat aset amount.
keuangan.
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when the
cadangan kerugian penurunan nilai telah allowance for impairment losses have been
dibentuk 100%. 100% established.
Penghapusbukuan dilakukan secara Full write-off is done to the financial assets’
keseluruhan terhadap nilai tercatat aset carrying amount by debiting the allowance for
keuangan dengan mendebit cadangan impairment losses.
kerugian penurunan nilai.
59
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow
Penilaian apakah modifikasi atau An assessment of whether a financial asset
restrukturisasi atas suatu aset keuangan has been modified or restructured
menghasilkan atau tidak menghasilkan substantially or not substantially derecognised
penghentian pengakuan, dilakukan oleh unit is carried out by a business unit whose
bisnis yang berwenang melakukan authorised to modify or restructure financial
restrukturisasi aset keuangan tersebut. assets.
Grup mengakui aset keuangan dimodifikasi Modifications or restructuring to financial
atau direstrukturisasi secara substansial dan assets are considered substantial and the
menghasilkan penghentian pengakuan Group will cease to recognize the original
ketika: financial assets when:
(a) aset keuangan (atau bagiannya) (a) the financial asset (or portion thereof)
berakhir, yaitu jika debitur secara hukum expires, that is, if the debtor is legally
dibebaskan dari tanggung jawab utama released from primary responsibility for
atas aset tersebut (atau bagiannya), the asset (or any portion thereof), either
baik melalui proses hukum maupun oleh by legal process or by the creditor
kreditur pembuatan kontrak kredit baru entering into a new credit contract (for
(sebagai contoh, opsi equity example, the equity conversion option); or
conversion); atau
(b) terdapat konversi mata uang. (b) there is a currency conversion.
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows:
penghentian pengakuan dengan cara
berikut:
(a) Modifikasi aset keuangan yang (a) Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets
aset keuangan
1. Saat arus kas kontraktual atas aset 1. When the contractual cashflow on a
keuangan direstrukturisasi atau financial asset is restructured or
dimodifikasi (antara lain ketika modified (including when a credit is
kredit direstrukturisasi) dimana restructured) and the restructuring or
restrukturisasi atau modifikasi modification results in derecognition
tersebut menghasilkan penghentian of the financial asset, therefore the
pengakuan aset keuangan, Grup Group will record the financial asset
akan mencatat aset keuangan as a new/modified financial asset on
tersebut sebagai aset keuangan the modification/restructuring date.
baru/modifikasian pada tanggal
modifikasi/restrukturisasi.
2. Selisih nilai tercatat aset keuangan 2. The difference between the gross
sebelum modifikasi/restrukturisasi amount of the initial financial assets
dengan nilai wajar aset setelah and the fair value of the modified or
modifikasi/restrukturisasi diakui di restructuring assets recorded as profit
laba rugi. or loss.
3. Pendapatan atau biaya transaksi 3. Transaction income or costs incurred
yang terjadi sehubungan dengan in connection with a modification
kejadian modifikasi diakui sebagai event recognised as part of gain or
bagian dari keuntungan atau loss on the modification.
kerugian atas modifikasi tersebut.
4. Grup melakukan penilaian apakah 4. Group assess whether new/modified
aset keuangan baru/modifikasian financial assets are assets originating
merupakan aset yang berasal dari from impaired financial assets or
aset keuangan memburuk atau Purchased or Originated Credit-
Purchased or Originated Credit- Impaired (“POCI”) Financial Asset.
Impaired (“POCI”) Financial Asset.
5. Pengakuan pendapatan bunga atas 5. Recognition of interest income on
aset yang berasal dari aset assets originating from Impaired
keuangan memburuk ditentukan financial assets is calculated based
berdasarkan suku bunga efektif on an effective interest rate adjusted
yang telah disesuaikan dengan for credit risk (risk-adjusted effective
risiko kredit (risk-adjusted effective interest rate) to discount the cash
interest rate) untuk mendiskontokan flows of modified financial assets.
arus kas aset keuangan yang telah
dimodifikasi.
60
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow
(lanjutan) (continued)
Grup menilai apakah modifikasi atau The Group will measure the substantially and
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
menghasilkan atau tidak menghasilkan follows (continued):
penghentian pengakuan dengan cara berikut
(lanjutan):
(b) Modifikasi aset keuangan yang tidak (b) Non-Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets
aset keuangan
1. Saat Grup melakukan renegosiasi 1. When the Group renegotiates or
atau modifikasi arus kas kontraktual modifies contractual cash flows of
atas aset keuangan (antara lain financial assets (including when loans
ketika kredit direstrukturisasi) yang are restructured) that do not meet the
tidak memenuhi kriteria modifikasi criteria for substantial modification of
aset keuangan yang substansial di financial assets above, the
atas, maka restrukturisasi atau restructuring or modification does not
modifikasi tersebut tidak result in derecognition of the financial
menghasilkan penghentian assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of financial
keuangan dihitung sebesar nilai kini assets is computed at the net present
(net present value) dari arus kas value of modified or restructured
neto kontraktual yang telah contractual cash flows, discounted at
dimodifikasi atau direstrukturisasi the initial effective interest rate.
yang didiskontokan menggunakan
suku bunga efektif awal.
3. Grup kemudian mengakui 3. The Group then recognizes the gain
keuntungan atau kerugian dari or loss from the modification (i.e the
modifikasi (yaitu sebesar change in the gross carrying amount
perubahan jumlah tercatat bruto of the financial asset) in the profit or
aset keuangan) dalam laporan laba loss.
rugi.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs incurred
yang terjadi sehubungan dengan in connection with a modification
kejadian modifikasi diakui sebagai event are recognised as an
penyesuaian terhadap jumlah adjustment to the carrying amount of
tercatat aset keuangan yang telah the modified financial asset and
dimodifikasi dan diamortisasi amortised over the remaining term of
selama sisa jangka waktu aset the modified financial asset using the
keuangan modifikasian tersebut initial effective interest rate.
dengan menggunakan suku bunga
efektif awal.
5. Selisih antara jumlah tercatat bruto 5. The difference between the gross
aset keuangan sebelum dan carrying amount of a financial asset
sesudah modifikasi atau before and after modification or
restrukturisasi diakui sebagai restructuring is recognised as a gain
kerugian atau keuntungan aset or loss of the modified financial asset,
keuangan modifikasian, yang which is an adjustment to the initial
merupakan penyesuaian terhadap gross carrying amount and is
jumlah tercatat bruto awal dan amortised over the remaining term of
diamortisasi selama sisa jangka the financial asset using the initial
waktu aset keuangan dengan effective interest rate (unwinding
menggunakan suku bunga efektif interest).
awal (unwinding interest).
E. Reklasifikasi aset keuangan E. Reclassification of financial assets
Grup diperkenankan untuk melakukan The Group is allowed to reclassify the financial
reklasifikasi atas aset keuangan yang dimiliki assets owned if the Group changes the
jika Grup mengubah model bisnis untuk business model for managing the financial
pengelolaan aset keuangan dan Grup tidak assets and the Group is not allowed to
diperkenankan untuk melakukan reklasifikasi reclassify the financial liabilities.
atas liabilitas keuangan.
61
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets
(continued)
Perubahan model bisnis sifatnya harus Changes in the business model should
berdampak secara signifikan terhadap significantly impact the Group's operational
kegiatan operasional Grup seperti activities such as acquiring, disposal or
memperoleh, melepaskan, atau mengakhiri discontinued a line of business. In addition,
suatu lini bisnis. Selain itu, Grup perlu the Group needs to prove the change of
membuktikan adanya perubahan tersebut business model to external parties.
kepada pihak eksternal.
Grup akan mereklasifikasi seluruh aset The Group will reclassify all financial assets
keuangan yang terkena dampak dari impacted by changes in the business model.
perubahan model bisnis. Perubahan tujuan The changes of the Group’s business model
model bisnis Grup harus berdampak must occur before the reclassification date.
sebelum tanggal reklasifikasi.
Yang bukan merupakan perubahan model The following are not considered as change in
bisnis adalah: business model:
(a) perubahan intensi berkaitan dengan (a) the change of intention related to certain
aset keuangan tertentu (bahkan dalam financial assets (even in situations of
situasi perubahan signifikan dalam significant changes in market conditions).
kondisi pasar).
(b) hilangnya sementara pasar tertentu (b) temporary loss of certain markets for
untuk aset keuangan. financial assets.
(c) pengalihan aset keuangan antara (c) the transfer of financial assets between
bagian dari Grup dengan model bisnis parts of the Group and different business
berbeda. models.
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
Grup menerapkan reklasifikasi secara The Group applies the reclassifications
prospektif dari tanggal reklasifikasi. Grup prospectively from the reclassification date.
tidak menyajikan kembali keuntungan, The Groups does not restate gain, losses
kerugian (termasuk keuntungan atau (including gains and impairment losses), or
kerugian penurunan nilai), atau bunga yang previously recognised interest.
diakui sebelumnya.
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut: measurement is as follows:
Reklasifikasi/ Dampak Dampak
Reclassification Terhadap Terhadap Nilai Tercatat Awal
Laba Rugi/ Ekuitas/ Setelah Reklasifikasi/
Dari/ Ke/ Impact to Impact to Initial Carrying Amount After
From To Profit or Loss Equity Reclassification
1. Nilai wajar pada tanggal
reklasifikasi menjadi jumlah
tercatat bruto yang baru./
Fair value at the reclassification
date becomes the new gross
Amortised - - carrying amount.
Cost 2. Suku bunga efektif ditentukan
pada dasar nilai wajar aset pada
tanggal reklasifikasi./
Effective interest rate is
determined at the fair value of the
FVPL asset at reclassification date.
1. Aset keuangan tetap diukur pada
nilai wajarnya./
Financial assets is measured at
fair value.
FVOCI - - 2. Suku bunga efektif ditentukan
pada dasar nilai wajar aset pada
tanggal reklasifikasi./
Effective interest rate is
determined at the fair value of the
asset at reclassification date.
62
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets
(continued)
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
(lanjutan) (continued)
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
awalnya adalah sebagai berikut (lanjutan): measurement is as follows (continued):
Reklasifikasi/ Dampak Dampak
Reclassification Terhadap Terhadap Nilai Tercatat Awal
Laba Rugi/ Ekuitas/ Setelah Reklasifikasi/
Dari/ Ke/ Impact to Impact to Initial Carrying Amount After
From To Profit or Loss Equity Reclassification
Selisih antara
nilai tercatat
sebelum
reklasifikasi
dan nilai wajar
setelah Nilai wajarnya diukur pada tanggal
FVPL reklasifikasi./ - reklasifikasi./Fair value is measured
Difference in at reclassification date.
carrying
amount before
reclassification
and fair
value after
Amortised reclassification.
Cost Selisih antara 1. Nilai wajarnya diukur pada
nilai tercatat tanggal reklasifikasi./
sebelum Fair value is measured at
reklasifikasi reclassification date.
dan nilai wajar 2. Suku bunga efektif dan
setelah pengukuran kerugian kredit
FVOCI - reklasifikasi./ ekspektasian tidak perlu
Difference in disesuaikan./
carrying Effective interest rate and
amount before expected credit loss is not
reclassification adjusted.
and fair value
after
reclassification.
Keuntungan atau 1. Nilai wajar pada tanggal
kerugian reklasifikasi menjadi jumlah
kumulatif tercatat bruto yang baru ditambah
dihapus dari atau dikurangi keuntungan atau
ekuitas dan kerugian kumulatif sebelumnya./
disesuaikan Fair value at the reclassification
terhadap nilai date becomes the new gross
Amortised wajar./ carrying amount by added or
Cost - Cumulative deducted the previous cumulative
gain or loss on gain or loss.
equity is taken 2. Suku bunga efektif dan
FVOCI pengukuran kerugian kredit
out and ekspektasian tidak perlu
adjusted disesuaikan./
against the fair Effective interest rate and
value of the expected credit loss is not
financial asset adjusted.
Keuntungan atau kerugian kumulatif
direklasifikasi dari ekuitas menjadi Aset keuangan tetap diukur pada nilai
FVPL laba rugi./Cumulative gain or loss wajarnya./Financial assets is
on equity is reclassified to profit or measured at fair value.
loss.
63
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments
Grup mengklasifikasikan aset keuangan ke The Group classifies the financial instruments
dalam klasifikasi tertentu sesuai dengan into classes in accordance with the results of
hasil pengujian model bisnis dan business model testing and contractual
karakteristik arus kas kontraktual. Klasifikasi cashflow characteristics. The classification of
aset keuangan dapat dilihat pada tabel di financial instrument can be seen in the table
bawah ini: below:
Klasifikasi/Classification Golongan/Class
Efek-efek/Marketable securities
Obligasi Pemerintah/Government bonds
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi Tagihan derivatif (tidak terkait lindung nilai)/
(FVPL)/Financial assets Derivative receivables - non hedging
measured at fair value through related
profit or loss (FVPL) Kredit yang diberikan/Loans
Penyertaan saham/Investments in shares
Efek-efek/Marketable securities
Aset keuangan yang diukur pada
nilai wajar melalui penghasilan Obligasi Pemerintah/Government bonds
komprehensif lainnya (FVOCI)/
Financial assets measured Kredit yang diberikan/Loans
at fair value through other
comprehensive income (FVOCI)
Penyertaan saham/Investments in shares
Aset keuangan/ Giro pada Bank Indonesia/Current accounts
Financial assets with Bank Indonesia
Giro pada bank lain/
Current accounts with other banks
Penempatan pada Bank Indonesia dan bank
lain/Placements with Bank Indonesia and
other banks
Tagihan lainnya - transaksi perdagangan/
Aset keuangan yang diukur pada
Other receivables - trade transaction
biaya perolehan diamortisasi
Efek-efek/Marketable securities
(Amortised Cost)/Financial
Obligasi Pemerintah/Government bonds
assets measured at amortised
Tagihan atas efek-efek yang dibeli dengan
cost (Amortised Cost)
janji dijual kembali/Securities purchased
under agreements to resell
Piutang pembiayaan konsumen/
Consumer financing receivables
Kredit yang diberikan dan
piutang/pembiayaan syariah/Loans and
sharia receivable/financing
Tagihan akseptasi/Acceptance receivables
64
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments
(lanjutan) (continued)
Grup mengklasifikasikan liabilitas keuangan The Group classifies the financial liabilities
dan rekening administratif dalam klasifikasi and administrative accounts (off balance
tertentu yang mencerminkan sifat dari sheet) into certain classes that reflect the
informasi dan mempertimbangkan nature of information and take into account the
karakteristik dari instrumen keuangan characteristic of those financial instruments.
tersebut. Klasifikasi liabilitas keuangan dapat The classification of financial liabilities can be
dilihat pada tabel di bawah ini: seen in the table below:
Klasifikasi/Classification Golongan/Class
Liabilitas keuangan yang diukur
Liabilitas derivatif bukan lindung nilai/
pada nilai wajar melalui laba rugi/
Derivative payables - non hedging
Financial liabilities measured at
related
fair value through profit or loss
Giro/Demand deposits
Tabungan/Saving deposits
Deposito berjangka/Time deposits
Inter-bank call money
Liabilitas atas efek-efek yang dijual dengan
Liabilitas keuangan/ janji dibeli kembali/Securities sold under
Financial liabilities Liabilitas keuangan yang diukur agreements to repurchase
dengan biaya perolehan Liabilitas kepada pemegang polis pada
diamortisasi/Financial liabilities kontrak unit-link/Liabilities to unit-link
measured at amortised cost policyholders
Liabilitas akseptasi/Acceptance payables
Efek-efek yang diterbitkan/Debt securities
issued
Pinjaman yang diterima/Fund borrowings
Pinjaman subordinasi/Subordinated loans
Setoran jaminan/Guarantee deposits
Klasifikasi/
Golongan/Class
Classification
Fasilitas kredit yang diberikan yang belum digunakan (committed)/
Rekening Unused loan facilities (committed)
administratif/ Letters of credit yang tidak dapat dibatalkan/Irrevocable letter of credit
Administrative Garansi yang diberikan yang memenuhi definisi kontrak jaminan keuangan/
accounts Bank guarantees issued that meet the definition of a financial guarantee contract
Standby letters of credit
65
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
G. Saling hapus instrumen keuangan G. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset and
hapus disajikan dalam laporan posisi the net amount presented in the consolidated
keuangan konsolidasian jika memiliki hak statement of financial position when there is a
yang berkekuatan hukum untuk melakukan legally enforceable right to offset the
saling hapus atas jumlah yang telah diakui recognised amounts and an intention to settle
tersebut dan berniat untuk menyelesaikan on a net basis or realised the asset and settle
secara neto atau untuk merealisasikan aset the liability simultaneously. This means that
dan menyelesaikan liabilitasnya secara the right to offset:
simultan. Hak yang berkekuatan hukum
berarti:
a. tidak terdapat kontinjensi di masa yang a. must not be contingent on a future event,
akan datang, dan and
b. hak yang dapat dipaksakan secara b. must be legally enforceable in all of the
hukum pada kondisi-kondisi berikut ini: following circumstances:
i. kegiatan bisnis normal; i. the normal course of business;
ii. kondisi kegagalan usaha; dan ii. the event of default; and
iii. kondisi gagal bayar atau bangkrut. iii. the event of insolvency or
bankruptcy.
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan financial assets
Penerapan PSAK 109 “Instrumen Keuangan” The implementation of SFAS 109 "Financial
telah mengubah metode perhitungan Instruments" has changed the method of
kerugian penurunan nilai dari pendekatan calculating impairment losses from the
kerugian yang telah terjadi (incurred loss) incurred loss approach in SFAS 239 "Financial
dalam PSAK 239 “Instrumen Keuangan: Instruments: Recognition and Measurement"
Pengakuan dan Pengukuran” dengan with the expected credit loss approach.
pendekatan kerugian kredit ekspektasian
(expected credit loss).
1. Ruang lingkup penurunan nilai 1. Scope of impairment
a) Aset keuangan dalam klasifikasi a) Financial assets in other than those
selain yang diukur pada nilai wajar measured at fair value through profit
melalui laba rugi or loss
1) Penurunan nilai atas aset 1) Impairment of financial assets at
keuangan pada biaya amortised cost is recognised as
perolehan diamortisasi diakui a deduction from the asset's
sebagai pengurang dari nilai carrying amount in the
tercatat aset di dalam laporan consolidated statement of
posisi keuangan konsolidasian, financial position, and
dan diakui di dalam laporan recognised in the consolidated
laba rugi konsolidasian income statement as "Allowance
sebagai "Beban Pembentukan for Impairment Losses".
Cadangan Kerugian
Penurunan Nilai".
2) Penurunan nilai atas aset 2) Impairment of financial assets
keuangan (di luar instrumen (excluding equity instruments)
ekuitas) yang diukur pada nilai measured at fair value through
wajar melalui penghasilan other comprehensive income is
komprehensif lain diakui recognised as an addition to
sebagai penambah dari other comprehensive income in
penghasilan komprehensif the consolidated statement of
lainnya di dalam laporan posisi financial position (not reducing
keuangan konsolidasian (tidak the carrying amount of financial
mengurangi jumlah tercatat assets in the financial
aset keuangan dalam laporan statements) as "Unrealised Gain
keuangan) sebagai or Loss " and recognised in the
"Keuntungan/Kerugian yang consolidated income statement
Belum Direalisasikan", dan as "Allowance for Impairment
diakui di dalam laporan laba Losses".
rugi konsolidasian sebagai
"Beban Pembentukan
Cadangan kerugian penurunan
nilai".
66
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
1. Ruang lingkup penurunan nilai 1. Scope of Impairment (continued)
(lanjutan)
b) Komitmen Pinjaman atau b) Loan Commitments or Committed
Kelonggaran Tarik yang Sifatnya Unused Loan Facilities
Tidak Dapat Dibatalkan
(Committed)
1) Penurunan nilai atas komitmen 1) Impairment of loan commitments
pinjaman diakui sebagai provisi is recognised as provision for the
pada komponen liabilitas Bank Bank's liability component which
yang dicatat secara terpisah is recorded separately from the
dari aset pinjaman yang terkait related loan assets as
sebagai "Estimasi kerugian "Estimated losses on
atas komitmen dan kontijensi", commitments and
kecuali Grup tidak dapat contingencies", unless the Group
mengidentifikasi secara cannot identify it separately.
terpisah.
2) Dalam kondisi tersebut, 2) In that case, the impairment of
penurunan nilai atas komitmen loan commitments and loan
pinjaman dan aset pinjaman assets is recognised together as
diakui bersama sebagai a deduction from the carrying
pengurang dari nilai tercatat amount of the assets in the
aset di dalam laporan posisi consolidated statement of
keuangan konsolidasian. financial position.
c) Kontrak Jaminan Keuangan c) Financial Guarantee Contract
Penurunan nilai atas kontrak Impairment of financial guarantee
jaminan keuangan diakui sebagai contracts is recognised as a provision
provisi pada komponen liabilitas under the Bank's liability component
Bank sebagai "Estimasi kerugian as "Estimated losses on
atas komitmen dan kontijensi". commitments and contingencies".
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik financial assets
Pada setiap tanggal laporan posisi The Group assesses at each reporting
keuangan konsolidasian, Grup date whether there is a significant
mengevaluasi apakah terdapat increase in credit risk or objective
peningkatan risiko kredit yang signifikan evidence that a financial asset or group of
atau terdapat bukti objektif terjadinya financial assets is impaired.
penurunan nilai.
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
menentukan bukti objektif dari determine that there is objective evidence
penurunan nilai adalah sebagai berikut: of impairment loss include:
a) Kesulitan keuangan signifikan yang a) Significant financial difficulty of the
dialami penerbit atau pihak issuer or obligor;
peminjam;
b) Pelanggaran kontrak, seperti b) A breach of contract, such as a
peristiwa gagal bayar atau peristiwa default or delinquency in interest or
tunggakan bunga atau pokok; principal payments;
c) Pihak pemberi pinjaman, untuk c) The lender, for economic or legal
alasan ekonomi atau kontraktual reasons relating to the borrower’s
sehubungan dengan kesulitan financial difficulty, granting to the
keuangan yang dialami pihak borrower a concession that the
peminjam, telah memberikan lender would not otherwise consider
konsesi pada pihak peminjam yang if the borrower is not having that
tidak mungkin diberikan jika pihak financial difficulty;
peminjam tidak mengalami
kesulitan tersebut;
67
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
menentukan bukti objektif dari determine that there is objective evidence
penurunan nilai adalah sebagai berikut of impairment loss include (continued):
(lanjutan):
d) Terjadi kemungkinan bahwa pihak d) There is a probability that the
peminjam akan dinyatakan pailit borrower will enter bankruptcy or
atau melakukan reorganisasi other financial reorganisation;
keuangan lainnya;
e) Hilangnya pasar aktif dari aset e) The disappearance of an active
keuangan akibat kesulitan market for that financial asset
keuangan; atau because of financial difficulties; or
f) Pembelian atau penerbitan aset f) Purchase or issuance of financial
keuangan dengan diskon sangat asset at significant discount which
besar yang mencerminkan kerugian reflects the credit loss that occurs.
kredit yang terjadi.
Grup menggunakan kriteria tambahan The Group uses additional criteria to
untuk menentukan kualitas aset determine the quality of financial
instrumen keuangan sesuai dengan instrument assets in accordance with the
Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation
(POJK) No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK.03/2019 dated 19
19 Desember 2019 tentang Penilaian December 2019 concerning Asset Quality
Kualitas Aset Bank Umum. Assessment for Commercial Banks.
Selanjutnya, Grup mengelompokkan Furthermore, the Group classifies
aset keuangan berdasarkan hasil financial assets based on the evaluation
evaluasi tersebut yang mencerminkan results, which reflect the level of credit
tingkat risiko kredit aset keuangan. risk of the financial assets.
a) Stage 1 a) Stage 1
Pada tanggal evaluasi penurunan At the evaluation date of impairment,
nilai, risiko kredit atas instrumen credit risk on financial instruments
keuangan tidak meningkat secara does not increase significantly since
signifikan sejak pengakuan awal initial recognition, which can be
yang dapat dibuktikan dengan proven by the occurrence of all of the
terjadinya seluruh hal berikut, yaitu: following, namely:
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga: Financial Assets:
1) Tidak terdapat tunggakan 1) There are no arrears of principal
pokok dan/atau bunga lebih and/or interest for more than 30
dari 30 hari; days;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 1 atau 2; dan collectability of 1 or 2; and
3) Tidak direstrukturisasi. 3) Not restructured.
Aset Keuangan Surat Berharga: Securities Financial Assets:
1) Memiliki peringkat investasi; 1) Having investment grade;
2) Tidak terdapat tunggakan 2) There are no arrears of coupons
kupon dan/atau kewajiban lain and/or other similar obligations;
yang sejenis; dan and
3) Belum jatuh tempo. 3) Not yet due.
68
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
a) Stage 1 (lanjutan) a) Stage 1 (continued)
Atas hal tersebut, Grup akan For this reason, the Group will
mengukur penyisihan kerugian measure the allowance for
untuk instrumen keuangan impairment losses for the financial
tersebut sejumlah kerugian kredit instrument at the amount of an
ekspektasian 12 bulan. expected credit loss for 12 months.
b) Stage 2 b) Stage 2
Pada tanggal evaluasi, risiko kredit At the evaluation date, credit risk on
atas instrumen keuangan telah financial instruments has increased
meningkat secara signifikan sejak significantly since initial recognition
pengakuan awal yang dapat which can be proven.
dibuktikan.
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga, dengan terjadi Financial Assets, if one of the
salah satu dari hal berikut: following occurs:
1) Terdapat tunggakan pokok 1) There are arrears of principal
dan/atau bunga yang telah and/or interest between 30 days
melebihi 30 hari sampai to 90 days;
dengan 90 hari;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 2; atau collectability of 2; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of
keuangan yang tidak financial assets that did not
menyebabkan pengakuan aset result in the recognition of assets
yang berasal dari aset originating from impaired
keuangan yang memburuk, financial assets, which before
dimana sebelum restrukturisasi restructuring the assets were at
aset berada pada stage 1 stage 1 or 2.
atau 2.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
Berharga: Assets:
1) Memiliki peringkat paling 1) Has a rating of at least 1 (one)
rendah 1 (satu) tingkat di level below investment grade;
bawah peringkat investasi;
2) Tidak terdapat tunggakan 2) There are no arrears of coupons
kupon dan/atau kewajiban lain and/or other similar obligations;
yang sejenis; dan and
3) Belum jatuh tempo. 3) Not yet due.
Grup akan mengukur penyisihan At this stage, the Group will measure
kerugian untuk instrumen keuangan the allowance for impairment losses
pada stage ini sejumlah kerugian for the financial instrument at the
kredit ekspektasian sepanjang amount of the expected credit losses
umurnya. over its lifetime.
69
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
c) Stage 3 (Default) c) Stage 3 (Default)
Pada tanggal evaluasi, terdapat At the evaluation date, there is
bukti objektif bahwa aset keuangan objective evidence that the financial
mengalami penurunan nilai yang asset is impaired which can be
dapat dibuktikan. proven.
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga, dengan terjadinya Financial Assets, if one of the
salah satu dari hal berikut, yaitu: following occurs:
1) Terdapat tunggakan pokok 1) There are arrears principal
dan/atau bunga lebih dari 90 and/or interest of more than 90
hari; days;
2) Instrumen keuangan memiliki 2) The financial instrument has a
kualitas 3, 4, atau 5; atau collectability of 3, 4, or 5; or
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of
keuangan yang tidak financial assets that did not
menyebabkan pengakuan aset result in the recognition of assets
yang berasal dari aset originating from impaired
keuangan yang memburuk, financial assets, where prior to
dimana sebelum restrukturisasi restructuring the assets were at
aset telah berada pada stage 3.
stage 3.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
Berharga: Assets:
1) Memiliki peringkat investasi, 1) Has an investment grade, has
terdapat tunggakan kupon arrears of coupons and/or other
dan/atau kewajiban lain yang similar obligations, and has not
sejenis, dan belum jatuh yet matured; or
tempo; atau
2) Kriteria lain yang tidak 2) Other criteria that do not meet
memenuhi kriteria pada stage 1 the criteria on stage 1 and 2 for
dan 2 untuk jenis aset types of securities financial
keuangan surat berharga. assets.
Grup akan mengukur penyisihan The Group will measure the
kerugian untuk instrumen keuangan allowance for losses for financial
pada stage ini sejumlah kerugian instruments at this stage at the
kredit ekspektasian sepanjang amount of the expected credit losses
umurnya. over its lifetime.
Khusus untuk aset keuangan yang Specifically for financial assets which
penurunan nilainya dievaluasi impairment value is evaluated
secara individual, Grup dapat individually, the Group may designate
menetapkan aset keuangan these financial assets in the stage 3
tersebut pada kelompok stage 3 group (from the previous stage 2
(dari sebelumnya ada di kelompok group), even though those financial
stage 2), meskipun aset keuangan assets do not meet the criteria for
dimaksud belum memenuhi kriteria stage 3 group.
kelompok stage 3.
70
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit-
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”)
(Purchased or Originated Credit-
Impaired Financial Asset (“POCI”))
1) Kriteria aset yang dibeli sebagai 1) The criteria for assets purchased
aset keuangan memburuk as an impaired financial assets
Aset keuangan yang dibeli A purchased financial asset is
dikelompokkan sebagai aset classified as an impaired
keuangan memburuk jika financial asset if it meets the
memenuhi kriteria berikut: following criteria:
a. Hilangnya pasar aktif dari a. Loss of active market of
aset keuangan; atau financial assets; or
b. Pembelian aset keuangan b. Purchase of financial assets
dengan diskon sangat at a very large discount or
besar atau jauh di bawah significant below par.
harga par.
2) Kriteria dan pengukuran aset 2) Criteria for assets originating
yang berasal dari aset from impaired financial assets
keuangan memburuk
a. Aset keuangan yang a. Financial assets that are
dimodifikasi/renegosiasi modified/renegotiated
dan menghasilkan resulting in derecognition of
penghentian pengakuan financial assets are
aset keuangan classified as assets
dikelompokkan sebagai originating from impaired
aset yang berasal dari aset financial assets if they meet
keuangan memburuk jika the following criteria:
memenuhi kriteria berikut:
1. Waive atas tunggakan
1. Waive on interest
bunga termasuk
arrears including
dengan Tunggakan
Scheduled Interest
Bunga yang
Arrears and Deferred
Dijadwalkan (TBYD)
Interest of 100% (one
dan Bunga yang
hundred percent); or
Ditangguhkan (BYDT)
sebesar 100%
(seratus persen); atau
2. Kredit dikonversi 2. Loans are converted
menjadi penyertaan into temporary equity
modal sementara. participation (temporary
investment in shares).
71
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit-
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”)
(Purchased or Originated Credit- (continued)
Impaired Financial Asset (“POCI”))
(lanjutan)
2) Kriteria dan pengukuran aset 2) Criteria for assets originating
yang berasal dari aset from impaired financial assets
keuangan memburuk (lanjutan) (continued)
b. Pada tanggal pelaporan, b. At the reporting date, the
Grup hanya mengakui Group recognizes only the
perubahan kumulatif atas cumulative changes in the
kerugian kredit lifetime expected credit
ekspektasian sepanjang losses since the initial
umurnya sejak pengakuan recognition of the financial
awal aset keuangan asset as an allowance for
sebagai penyisihan impairment losses on
kerugian atas aset financial assets purchased
keuangan yang dibeli atau or originating from
yang berasal dari aset impairment financial assets.
keuangan memburuk.
c. Pada setiap tanggal c. At each reporting date, the
pelaporan, Grup mengakui Group recognizes in profit
dalam laba rugi jumlah or loss the amount of
perubahan kerugian kredit changes in lifetime
ekspektasian sepanjang expected credit losses as
umurnya sebagai an impairment gain or loss.
keuntungan atau kerugian
penurunan nilai.
d. Jika aset keuangan d. If the financial assets are
terbukti berdasarkan fakta proven based on facts or
atau informasi yang relevant information that the
relevan bahwa aset financial assets are
keuangan membaik, maka improving, the Group will
Grup akan mencatat di recognize in the income
laporan laba rugi sebagai statement as a deduction for
pengurang “Beban “Allowance for Impairment
Pembentukan Cadangan Losses”.
Kerugian Penurunan Nilai”.
e. Jika kondisi aset keuangan e. If the condition of the
terbukti memburuk, maka financial asset are proven to
Grup akan mencatat di be impaired, the Group will
laporan laba rugi sebagai recognize it in the income
penambah “Beban statement as an addition to
Pembentukan Cadangan “Allowance for Impairment
Kerugian Penurunan Nilai”. Losses”.
Grup menggunakan kriteria untuk The Group uses criteria to determine
menentukan kategori aset the category of financial assets that
keuangan yang mengalami have impaired based on the grouping
penurunan nilai berdasarkan of the risk levels of financial assets
pengelompokan tingkat risiko aset above. Financial assets in stage 3
keuangan di atas. Aset keuangan group and POCI are financial assets
pada kelompok stage 3 dan POCI that have impaired.
merupakan aset keuangan yang
mengalami penurunan nilai.
72
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai 3. Impairment method
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut: using the following methods:
a) Metode Individual a) Individual Method
1) Kriteria Individual 1) Individual Criteria
Grup mengevaluasi penurunan The Group evaluates impairment
nilai secara individual apabila individually when the Group has
Grup memiliki informasi yang reasonable and supportable
wajar dan terdukung untuk information to measure the
mengukur kerugian kredit lifetime expected credit losses
ekspektasian sepanjang on an individual instrument and
umurnya pada instrumen the financial assets have the
secara individual dan aset following criteria:
keuangan memiliki kriteria
sebagai berikut:
a. Aset keuangan per debitur a. Financial assets per debtor
memiliki nilai outstanding with a cumulative
kumulatif lebih dari outstanding amount of more
Rp25.000 (dua puluh lima than Rp25,000 (twenty five
miliar Rupiah); billion Rupiah);
b. Kredit segmen Corporate, b. Loans for the Corporate,
Kelembagaan, Financial Institutional, Financial
Institutions, Commercial, Institutions, Commercial,
dan SME Banking; dan and SME Banking
segments; and
c. Aset keuangan termasuk c. Financial assets fall into the
dalam kategori stage 2 stage 2 category as a result
akibat dari restrukturisasi, of a restructuring, stage 3,
stage 3, atau POCI. or POCI.
Grup juga dapat menetapkan The Group may also designate
aset keuangan untuk dievaluasi financial assets to be evaluated
secara individual meskipun individually even though the
aset keuangan dimaksud financial assets have not yet
belum memiliki kriteria untuk meet criteria for individual
dievaluasi secara individual. evaluation.
2) Jika aset keuangan terdapat 2) If a financial asset has objective
bukti objektif penurunan nilai evidence of impairment from a
dari aset keuangan yang financial asset that is evaluated
dievaluasi secara individual individually but there is no
namun tidak terdapat kerugian impairment loss, the financial
penurunan nilai, maka aset asset is still classified as a
keuangan tersebut tetap financial asset that will be
dimasukkan ke dalam assessed for impairment
klasifikasi aset keuangan yang individually. However, the Group
akan dievaluasi penurunan establishes allowance for
nilainya secara individual. impairment losses on these
Namun, Grup membentuk financial assets based on the
cadangan kerugian penurunan probability of default resulting
nilai atas aset keuangan from a collective evaluation of
tersebut berdasarkan loans impairment.
probability of default yang
dihasilkan dari evaluasi
penurunan nilai kredit secara
kolektif.
73
Page 977
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
a) Metode Individual (lanjutan) a) Individual Method (continued)
3) Evaluasi Penurunan Nilai 3) Impairment Evaluation
Evaluasi penurunan nilai Individual impairment evaluation
secara individual didasarkan is based on the concept of an
pada konsep estimasi jumlah estimated weighted probability of
probabilitas tertimbang loss of financial assets. This
kerugian aset keuangan. concept uses the weighting of
Konsep tersebut menggunakan each of the 3 (three) scenarios,
pembobotan masing-masing which are the optimistic
dari 3 (tiga) skenario yaitu scenario, the normal scenario,
skenario optimis, skenario and the pessimistic scenario.
normal, dan skenario pesimis.
1. Optimis 1. Optimistic
Skenario dengan asumsi A scenario with the
terdapat kenaikan atau assumption that there is an
ekspansi dalam increase or expansion in the
perekonomian yang economy which results in
berakibat pada the strengthening of variable
menguatnya nilai variabel values such as increased
seperti pertumbuhan economic growth or
ekonomi meningkat atau exchange rate appreciation.
apresiasi nilai tukar.
2. Normal 2. Normal
Skenario yang memiliki The scenario that has the
peluang terbesar untuk greatest chance of occurring
terjadi dibandingkan compared to the other
2 (dua) skenario lainnya. 2 (two) scenarios. The
Nilai variabel dalam variable value in the
skenario baseline adalah baseline scenario is the
hasil proyeksi dengan projection result assuming
asumsi pergerakan economic movements
ekonomi tanpa adanya without any extraordinary
peristiwa luar biasa, events, shocks or economic
guncangan atau gejolak turmoil.
ekonomi.
3. Pesimis 3. Pessimistic
Skenario dengan asumsi Scenarios with the
terdapat pelemahan atau assumption that there is a
kontraksi dalam weakening or contraction in
perekonomian yang the economy that results in
berakibat melemahnya weakening of variable
nilai variabel seperti values such as a decrease
penurunan pertumbuhan in economic growth or
ekonomi atau depresiasi depreciation of the
nilai tukar. exchange rate.
74
Page 978
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
a) Metode Individual (lanjutan) a) Individual Method (continued)
3) Evaluasi Penurunan Nilai 3) Impairment Evaluation
(lanjutan) (continued)
Setiap skenario menghasilkan Each scenario provides a
nilai kini arus kas yang discounted present value of cash
didiskontokan, di mana arus flows, where the cash flows are
kas tersebut didasarkan pada based on all available
seluruh informasi yang tersedia information with experienced
dengan experienced credit credit judgment and reflect all
judgement serta mencerminkan information that takes into
seluruh informasi yang account various factors such as:
memperhatikan berbagai faktor
seperti:
1. Kekuatan finansial dan 1. Financial strength and the
kemampuan debitur untuk debtor's repayment
membayar kembali capacity.
kewajiban (repayment
capacity).
2. Jenis dan jumlah agunan. 2. Type and amount of
collateral.
3. Ketersediaan garansi. 3. Availability of warranty.
4. Prospek usaha nasabah di 4. Customers' future business
masa datang. prospects.
5. Probabilitas penjualan 5. Probability of collateral sale.
agunan.
6. Kerugian historis. 6. Historical losses.
7. Faktor makroekonomi 7. Relevant macroeconomic
yang relevan. factors.
Selisih estimasi jumlah The difference between the
probabilitas tertimbang dengan weighted probability and the total
jumlah outstanding aset outstanding of financial assets
keuangan mencerminkan reflects the amount of the
jumlah kerugian penurunan individual impairment loss.
nilai individual.
Metode evaluasi penurunan The individual impairment
nilai secara individual evaluation method is based on
didasarkan pada 2 (dua) 2 (two) concepts, which are the
konsep, yaitu estimasi jumlah estimated amount of loss on
kerugian aset keuangan dan financial assets and the
estimasi jumlah yang dapat estimated amount that can be
diperoleh kembali. Metode recovered. The method used are
yang digunakan adalah discounted cash flow or fair
discounted cash flow atau value of collateral method. The
metode fair value of collateral. Bank uses the fair value of
Bank menggunakan metode collateral method as future cash
fair value of collateral sebagai flows if it meets one of the
arus kas masa datang apabila following conditions:
memenuhi salah satu kondisi
berikut:
1. Kredit bersifat collateral 1. Loans is collateral
dependent, yaitu jika dependent, if loans
pelunasan kredit hanya repayment source only from
bersumber dari agunan; collateral;
2. Sulit untuk menentukan 2. It is difficult to reliably
jumlah dan waktu determine the amount and
penerimaan estimasi arus timing of receipt of the
kas yang berasal dari estimated cash flow from
pokok kredit dan/atau loan principal and/or
bunga dengan andal; interest; and/or;
dan/atau
3. Pengambilalihan agunan 3. Foreclosure of collateral is
kemungkinan besar terjadi likely to occur and is
dan didukung dengan supported by legal binding
aspek legal pengikatan aspects of collateral.
agunan.
75
Page 979
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif b) Collective Method
1) Kriteria Kolektif 1) Collective Criteria
Bank mengevaluasi penurunan The Bank assesses impairment
nilai secara kolektif apabila collectively if the financial assets
aset keuangan memiliki share the same risk
kesamaan dalam karakteristik characteristics of the financial
risiko aset keuangan dengan assets with the purpose of
tujuan untuk memfasilitasi facilitating analysis which is
analisis yang didesain untuk designed to allows a significant
memungkinkan peningkatan increase in credit risk to be
risiko kredit secara signifikan identified in a timely manner.
dapat diidentifikasi tepat waktu. The criteria for financial assets
Kriteria aset keuangan yang that are evaluated collectively
dievaluasi secara kolektif are as follows:
adalah sebagai berikut:
a. Aset keuangan per debitur a. Financial assets per debtor
merupakan aset keuangan are non-performing financial
non-performing atau assets or have days past
memiliki days past due > due > 90 days and have a
90 hari dan memiliki nilai cumulative value of ≤
kumulatif sebesar ≤ Rp25,000 (twenty five billion
Rp25.000 (dua puluh lima rupiah) for the Corporate,
milyar rupiah) untuk Institutional, Financial
Segmen Corporate, Institutions, Commercial,
Kelembagaan, Financial and SME Banking
Institutions, Commercial segments;
dan SME Banking;
b. Aset keuangan performing b. Performing financial assets
atau memiliki days past or having days past due
due ≤ 90 hari dan tidak ≤ 90 days and were not
direstrukturisasi untuk restructured for the
segmen Corporate, Corporate, Institutional,
Kelembagaan, Financial Financial Institutions,
Institutions, Commercial Commercial, and SME
dan SME Banking; dan Banking segments; and
c. Seluruh kredit segmen c. All loans in the Micro
Micro Banking dan Banking and Consumer
Consumer. segments.
Secara garis besar, seluruh In general, all loan portfolios for
portofolio kredit yang evaluasi which impairment evaluation is
penurunan nilainya tidak not calculated using the
dihitung menggunakan metode individual method will be
individual, akan dievaluasi evaluated using the collective
menggunakan metode kolektif. method.
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
Evaluasi penurunan nilai The evaluation of collective
secara kolektif didasarkan impairment is based on the
pada konsep Probability of concepts of Probability of Default
Default (PD), Loss Given (PD), Loss Given Default (LGD),
Default (LGD) dan Exposure at and Exposure at Default (EAD)
Default (EAD) yang which consider past, current, and
mempertimbangkan informasi future information.
masa lalu, terkini, dan masa
mendatang.
76
Page 980
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
a. Probability of Default a. Probability of Default
Bank menggunakan The Bank uses the Basel,
metode Basel, Vasicek, Vasicek, Roll Rate
Roll Rate Transition Matrix Transition Matrix, and other
maupun pendekatan approaches in determining
lainnya dalam menentukan the PD value of each debtor.
nilai PD dari setiap debitur.
Metode Basel dilakukan The Basel method is
dengan menentukan performed by determining
hubungan antara PD suatu the relationship between a
debitur dengan debtor's PD with the internal
karakteristik internal dari characteristics of that
debitur yang debtor. The Basel model
bersangkutan. Model that has been obtained is
Basel yang telah used as the basis for
didapatkan digunakan determining the PD value of
sebagai dasar penentuan each debtor.
nilai PD dari setiap debitur.
Metode Vasicek adalah The Vasicek method is a
metode penentuan PD method of determining PD
menggunakan formula using the asset correlation
korelasi aset yang telah formula that has been
ditentukan oleh Basel determined by the Basel
Committee. Committee.
Metode Roll Rate The Roll Rate Transition
Transition Matrix Matrix method uses the
menggunakan historical historical transition bucket
transition bucket PD. PD. PD buckets used in
Bucket PD yang historical calculations are as
digunakan dalam follows:
perhitungan historical
adalah sebagai berikut:
1. Bucket 1: Lancar 1. Bucket 1: Current
2. Bucket 2: 1-30 days 2. Bucket 2: 1-30 days
past due (DPD) past due (DPD)
3. Bucket 3: 31-60 dpd 3. Bucket 3: 31-60 dpd
4. Bucket 4: 61-90 dpd 4. Bucket 4: 61-90 dpd
5. Bucket 5: >90 dpd 5. Bucket 5: >90 dpd
PD Forward-Looking PD Forward-Looking Macro
Macro Adjustment adalah Adjustment is a method
metode yang digunakan used to determine
untuk menentukan nilai PD the forward looking PD
forward looking dari value of both Basel and Roll
pendekatan baik Basel Rate approaches based on
maupun Roll Rate the historical relationship
berdasarkan hubungan between the macro
historis antara makro economy and the PD value
ekonomi dengan nilai PD of the Bank.
Bank.
77
Page 981
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
b. Loss Given Default b. Loss Given Default
Bank menggunakan The Bank uses Basel and
metode Basel dan Historical methods in
Historical dalam determining the LGD value
menentukan nilai LGD dari of each debtor. LGD
setiap debitur. describes the nominal
LGD menggambarkan percentage of the facility
persentase nominal that the Bank will not be
fasilitas yang tidak akan able to recover against the
dapat dipulihkan oleh Bank default debtor. Regular LGD
terhadap debitur default. is calculated with formula 1-
LGD biasa dihitung Recovery Rate. The
dengan formula 1- recovery rate is calculated
Recovery Rate. Recovery by considering the Time
rate dihitung Value of Money from the
mempertimbangkan Time recovery of the default
Value of Money dari obligation. The interest rate
pengembalian kewajiban used to calculate the Time
yang telah default. Tingkat Value of Money of Recovery
suku bunga yang is the Effective Interest Rate
digunakan untuk (EIR).
menghitung Time Value of
Money dari Recovery
adalah Effective Interest
Rate (EIR).
Metode Basel dilakukan The Basel method is carried
dengan menentukan out by determining the
hubungan antara LGD relationship between a
suatu debitur dengan debtor's LGD and the
karakteristik internal dari internal characteristics of
debitur yang the debtor concerned. The
bersangkutan. Model Basel model that has been
Basel yang telah obtained is used as the
didapatkan digunakan basis for determining
sebagai dasar penentuan the LGD value of each
nilai LGD dari setiap debtor.
debitur.
Metode Historical Historical method is done by
dilakukan dengan calculating the average
menghitung rata-rata nilai value of LGD in the long
LGD dalam periode jangka term observation period in
panjang pada segmen the respective segment.
yang dimaksud.
78
Page 982
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
b. Loss Given Default b. Loss Given Default
(lanjutan) (continued)
Forward-Looking Macro Forward-Looking Macro
Adjustment pada LGD Adjustment in LGD is a
adalah metode yang method used to determine
digunakan untuk the forward looking LGD
menentukan nilai LGD value based on the historical
forward looking relationship between
berdasarkan hubungan macroeconomics and the
historis antara Bank's LGD value. If there is
makroekonomi dengan no relationship between
nilai LGD Bank. Jika tidak macroeconomics and the
didapatkan hubungan Bank's LGD value, the Bank
antara makroekonomi may not use Forward-
dengan nilai LGD Bank, Looking in determining the
maka Bank tidak dapat LGD value.
menggunakan Forward-
Looking dalam penentuan
nilai LGD.
c. Exposure at Default c. Exposure at Default
Dalam menentukan nilai In determining the EAD
EAD dari setiap debitur, value of each debtor, the
Bank menggunakan Bank uses the Basel,
metode Basel, Prepayment Rate, and
Prepayment Rate dan Expected Lifetime method.
Expected Lifetime. EAD EAD describes the exposure
menggambarkan exposure that will be borne by the
yang akan ditanggung Bank if there is a debtor
Bank jika terdapat debitur become defaults.
yang default.
Metode Basel dalam The Basel method in
perhitungan EAD calculating EAD is
dilakukan dengan performed by determining
menentukan hubungan the relationship between a
antara EAD suatu debitur debtor's EAD and the
dengan karakteristik internal characteristics of
internal dari debitur yang the respective debtor.
bersangkutan.
Metode Prepayment Rate The Prepayment Rate
ialah metode yang method is a method that
mempelajari behaviour studies the behavior of the
dari tingkat pembayaran debtor's payment rate that is
debitur yang lebih besar bigger than the scheduled
dibandingkan dengan facility payment amount.
besaran pembayaran
fasilitas yang telah
dijadwalkan.
79
Page 983
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
c. Exposure at Default c. Exposure at Default
(lanjutan) (continued)
Metode Expected Lifetime The Expected Lifetime
ialah metode yang method is a method that
mempelajari behaviour studies the behavior of the
dari tingkat penyelesaian debtor's level of settlement
fasilitas (lunas atau hapus (paid off or write off)
buku) debitur compared to the facility
dibandingkan dengan settlement schedule.
jadwal penyelesaian
fasilitas.
d. Expected Credit Loss d. Expected Credit Loss
Secara umum formula In general, the formula for
untuk menghitung ECL calculating collective ECL is
secara kolektif adalah the multiplication of
pengkalian antara Probability of Default, Loss
Probability of Default, Loss Given Default, and
Given Default, dan Exposure at Default.
Exposure at Default.
Dalam menghitung In calculating the amount of
besarnya cadangan collective impairment, the
kerugian penurunan nilai Bank uses the loan carrying
kolektif, Bank value which the impairment
menggunakan nilai saldo value is assessed
rekening kredit dari yang collectively.
penurunan nilainya
dievaluasi secara kolektif.
Perhitungan cadangan Calculation of impairment is
kerugian penurunan nilai done for each stage
sesuai pada masing- according to the
masing stage sesuai pada characteristics of the
karakteristik staging. staging. The calculation
Metode perhitungan pada method for each stage is as
masing-masing stage follows:
adalah sebagai berikut:
1. Stage 1: 12-months 1. Stage 1: 12-months
ECL ECL
2. Stage 2: Lifetime ECL 2. Stage 2: Lifetime ECL
3. Stage 3: Lifetime ECL 3. Stage 3: Lifetime ECL
12-Months ECL adalah 12-Months ECL is the
perhitungan kerugian calculation of the expected
ekspektasian yang loss for the next 1 year.
dihitung untuk 1 tahun ke
depan.
80
Page 984
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued)
d. Expected Credit Loss d. Expected Credit Loss
(lanjutan) (continued)
ECL-Lifetime adalah ECL-Lifetime is the
perhitungan kerugian calculation of the expected
ekspektasian yang loss which is calculated for
dihitung untuk sisa tenor the remaining tenor of the
fasilitas. facility.
Dalam perhitungan ECL Every year in calculating the
setiap tahun ECL uses the discount
menggunakan discount factor based on formula that
factor dengan formula the Group has formulated.
yang Grup telah
rumuskan.
Probability weighted dalam The probability weighted in
perhitungan cadangan the calculation of
kerugian penurunan nilai impairment has been
telah ditentukan oleh Grup determined by the Group
mencakup persentase which includes the
skenario optimis, normal, percentage of optimistic,
dan pesimis. normal, and pessimistic
scenarios.
Total rata-rata tertimbang The total weighted of the
atas estimasi arus kas estimated cash flow
dimaksud menjadi becomes a deduction from
pengurang atas nilai the carrying amount of the
tercatat kredit yang loans, where the difference
dimana selisihnya akan will be the allowance for
menjadi cadangan impairment on loans.
kerugian penurunan nilai
kredit.
4. Pendapatan bunga sebelum dan 4. Interest income before and after
sesudah penurunan nilai impairment
Sebelum terjadinya penurunan nilai Prior to impairment (stage 1 & 2), interest
(stage 1 & 2), pendapatan bunga income is calculated using the effective
dihitung menggunakan metode bunga interest method, by applying an effective
efektif yaitu dengan menerapkan suku interest rate to the gross carrying amount
bunga efektif atas jumlah tercatat bruto of financial assets except for financial
aset keuangan kecuali untuk aset assets purchased or originated from
keuangan yang dibeli atau yang berasal impaired financial assets.
dari aset keuangan memburuk.
81
Page 985
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
4. Pendapatan bunga sebelum dan 4. Interest income before and after
sesudah penurunan nilai (lanjutan) impairment (continued)
Pendapatan bunga dari aset keuangan Interest income from impaired financial
yang mengalami penurunan nilai (stage assets (stage 3 or POCI) is calculated by
3 atau POCI) dilakukan dengan applying an effective interest rate on the
menerapkan suku bunga efektif atas net carrying amount of financial assets,
jumlah tercatat neto aset keuangan yaitu which is the outstanding amount after
jumlah saldo setelah dikurangi dengan deducting losses due to impairment for:
kerugian akibat penurunan nilai untuk:
a) Aset Keuangan yang Dibeli atau a) Financial Assets Purchased or
Berasal dari Aset Keuangan Originated Credit-Impaired Financial
Memburuk (“POCI”) Assets (“POCI”)
Untuk aset keuangan tersebut, For these financial assets, the Group
Grup menerapkan suku bunga applies a risk-adjusted effective
efektif yang disesuaikan dengan interest rate on the amortised cost of
risiko kredit (risk-adjusted effective the financial assets since initial
interest rate) atas biaya perolehan recognition.
diamortisasi dari aset keuangan
sejak pengakuan awal.
b) Stage 3 b) Stage 3
Untuk aset keuangan tersebut, For these financial assets, the Group
Grup menerapkan suku bunga applies an effective interest rate on
efektif atas biaya perolehan the amortised cost of financial assets
diamortisasi dari aset keuangan di in the reporting period, which is the
periode pelaporan, yaitu nilai yang amount that has been reduced by
telah dikurangi kerugian akibat any impairment losses.
penurunan nilai.
Pendapatan bunga selanjutnya diakui Interest income is subsequently
atas dasar suku bunga yang digunakan recognised based on of the interest rate
untuk mendiskonto arus kas masa used to discount future cash flows in
depan dalam pengukuran kerugian measuring impairment losses or what is
penurunan nilai atau yang disebut known as unwinding interest.
dengan unwinding interest.
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
sharia
Cadangan kerugian penurunan nilai atas Allowance for impairment losses on
piutang murabahah yang dinilai secara murabahah receivable is calculated based
kolektif dihitung berdasarkan PSAK 402 on collective method according to SFAS
“Akuntansi Murabahah” dan ISAK 402 402 “Accounting for Murabahah” and
“Penurunan Nilai Piutang Murabahah”. Interpretation of Financial Accounting
Standard (“IFAS”) 402 “Impairment Loss
for Murabahah Receivables”.
82
Page 986
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost
diamortisasi
1. Aset produktif terdiri dari giro 1. Earning assets consist of current
dan penempatan pada Bank account and placements with
Indonesia dalam bentuk Bank Indonesia in the form of
Sertifikat Bank Indonesia Bank Indonesia Sharia
Syariah (SBIS), Fasilitas Certificate (Sertifikat Bank
Simpanan Bank Indonesia Indonesia Syariah (SBIS)), Bank
Syariah (FASBIS), Tagihan Indonesia Sharia Deposit Facility
Reverse Repo SBSN BI, Term (Fasilitas Bank Indonesia
Deposit Valas Syariah BI, giro Syariah (FASBIS)), Reverse
pada bank syariah lain, Repo Receivables State Sharia
penempatan pada bank syariah Certificates (Surat Berharga
lain, investasi pada surat Syariah Negara (SBSN)) BI,
berharga, penyertaan modal Term Deposit Foreign Currency
sementara, piutang Sharia BI, current accounts with
murabahah, pembiayaan other sharia banks, placement
musyarakah dan mudharabah with other sharia banks,
dan pembiayaan syariah investment in marketable
lainnya (termasuk pinjaman securities, temporary equity
qardh), dan komitmen dan participation, murabahah
kontinjensi yang memiliki risiko receivables, musyarakah and
kredit seperti bank garansi dan mudharabah financing and other
letter of credit (“L/C”) yang sharia financing (including funds
tidak dapat dibatalkan dan of qardh), and commitments and
standby letter of credit. contingencies with credit risk,
such as bank guarantees,
irrevocable letter of credit (“LC”)
and standby letter of credit.
Penyisihan kerugian aset Allowance for impairment losses
produktif dan aset non- of earning assets and non-
produktif bank umum yang earning assets for commercial
melaksanakan kegiatan bank conducting business
berdasarkan prinsip syariah based on sharia principles is
diatur dalam Peraturan Otoritas regulated on Financial Services
Jasa Keuangan (POJK) Authority Regulation (“POJK”)
No. 2/POJK.03/2022 tanggal No. 2/POJK.03/2022 dated
31 Januari 2022 tentang 31 January 2022 regarding
“Penilaian Kualitas Aset Bank "Asset Quality Assessment for
Umum Syariah dan Unit Usaha Sharia Commercial Banks and
Syariah”, serta POJK Sharia Business Units", and
No. 12/POJK.03/2015 tanggal POJK No. 12/POJK.03/2015
21 Agustus 2015 tentang dated 21 August 2015 regarding
Ketentuan Kehati-hatian “Prudential Principle Provisions
dalam Rangka Stimulus for Sharia Banks and Sharia
Perekonomian Nasional bagi Commercial Business Units
Bank Umum Syariah dan Unit to Stimulate the National
Usaha Syariah. Economy”.
83
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Pedoman pembentukan The guidelines for the
penyisihan kerugian aset establishment of allowance for
produktif berdasarkan POJK impairment losses on earning
tersebut adalah sebagai assets based on the
berikut: aforementioned FSA Regulation
are as follows:
a) Cadangan umum, a) General reserve, shall be no
sekurang- kurangnya less than 1% of total
sebesar 1% dari aset earning assets classified as
produktif yang digolongkan current, excluding Bank
lancar, tidak termasuk Indonesia Sharia
SBIS dan surat berharga Certificates and debt
yang diterbitkan securities issued by the
pemerintah berdasarkan Government based on
prinsip syariah, serta sharia principles, and part of
bagian aset produktif yang earning assets guaranteed
dijamin dengan jaminan by government and cash
pemerintah dan agunan collateral in the form of
tunai berupa giro, demand deposits, saving
tabungan, deposito, deposits, time deposits,
setoran jaminan, dan/atau guarantee deposits, and/or
emas yang diblokir dan gold which are pledged and
disertai dengan surat accompanied with the
kuasa pencairan. power of attorney to
liquidate.
b) Cadangan khusus, b) Special reserve shall be at
sekurang- kurangnya least:
sebesar:
- 5% dari aset produktif - 5% of earning assets
yang digolongkan classified as Special
Dalam Perhatian Mention after deducting
Khusus setelah collateral value;
dikurangi nilai agunan; - 15% of earning assets
- 15% dari aset classified as
produktif yang Substandard after
digolongkan Kurang deducting collateral
Lancar setelah value;
dikurangi nilai agunan;
- 50% dari aset - 50% of earning assets
produktif yang classified as Doubtful
digolongkan after deducting
Diragukan setelah collateral value;
dikurangi nilai agunan;
- 100% dari aset - 100% of earning assets
produktif yang classified as Loss after
digolongkan Macet deducting collateral
setelah dikurangi nilai value.
agunan.
84
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Pedoman pembentukan The guidelines for the
penyisihan kerugian aset establishment of allowance for
produktif berdasarkan POJK impairment losses on earning
tersebut adalah sebagai berikut assets based on the
(lanjutan): aformentioned FSA Regulation
are as follows (continued):
c) Kewajiban untuk c) The requirement to
membentuk penyisihan establish allowance for
kerugian aset produktif impairment losses shall not
tidak berlaku bagi aset be applicable for earning
produktif untuk transaksi assets under leasing
sewa dengan perpindahan transactions in the form of
hak milik berupa akad ijarah or ijarah muntahiyah
ijarah atau ijarah bittamlik. The Subsidiary is
muntahiyah bittamlik. required to
Entitas Anak wajib depreciate/amortize the
membentuk penyusutan/ assets of ijarah muntahiyah
amortisasi terhadap aset bittamlik.
ijarah muntahiyah
bittamlik.
Khusus untuk kualitas surat For marketable securities and
berharga dan penempatan placements to the Subsidiary,
pada Entitas Anak ditetapkan the collectability is classified into
menjadi 3 (tiga) golongan yaitu 3 (three) categories: current,
lancar, kurang lancar dan substandard, and loss.
macet. Sedangkan untuk collectabilty of investment in
kualitas penyertaan modal shares is determined into 4
kualitasnya ditetapkan menjadi (four) categories: current,
4 (empat) golongan yaitu substandard, doubtful and loss.
lancar, kurang lancar,
diragukan dan macet.
2. Untuk Murabahah, Entitas Anak 2. For Murabahah, the Subsidiary
mengevaluasi apakah terdapat evaluates whether there is an
bukti objektif bahwa aset objective evidence that the
keuangan atau kelompok aset financial assets or group of
keuangan mengalami financial assets are impaired.
penurunan nilai. Aset The financial assets or group of
keuangan atau kelompok aset financial assets are impaired and
keuangan diturunkan nilainya the impairment loss occurred
dan kerugian penurunan nilai only if there is an objective
telah terjadi hanya jika, evidence regarding the
terdapat bukti objektif impairment as a result of one or
mengenai penurunan nilai more events that occurred after
tersebut sebagai akibat dari initial recognition which impacts
satu atau lebih peristiwa yang the estimated future cash flows
terjadi setelah pengakuan awal that can be reliably estimated.
tersebut (peristiwa yang
merugikan), yang berdampak
pada estimasi arus kas masa
depan atas aset keuangan atau
kelompok aset yang dapat
diestimasi secara andal.
Cadangan kerugian penurunan nilai The allowance for impairment on
atas piutang murabahah yang murabahah receivables is calculated
dinilai secara kolektif dihitung using collective assessment
berdasarkan PSAK 239, “Instrumen according to SFAS No. 239,
Keuangan: Pengakuan dan “Financial Instruments: Recognition
Pengukuran”. and Measurement”.
85
Page 989
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Sesuai dengan PSAK 402 In accordance with SFAS No. 402
"Akuntansi Murabahah" dan “Accounting for Murabahah” and
Pedoman Akuntansi Perbankan Indonesia Sharia Banking
Syariah Indonesia (PAPSI Revisi Accounting Guidelines (PAPSI
2013), Entitas Anak menghitung Revised 2013), the Subsidiary
CKPN individual untuk piutang calculates individual allowance for
murabahah sesuai dengan impairment losses for murabahah
ketentuan di ISAK 402 “Penurunan receivables in accordance with IFAS
Nilai Piutang Murabahah”. No. 402 “Impairment of Murabahah
Receivables”.
Entitas Anak menetapkan piutang The Subsidiary determines
murabahah yang harus dievaluasi murabahah receivables to be
penurunan nilainya secara evaluated for impairment through
individual, jika memenuhi salah satu individual evaluation if one of the
kriteria di bawah ini: following criteria is met:
1) Piutang murabahah memiliki 1) Murabahah receivables which
kolektibilitas kurang lancar, have collectability status as
diragukan dan macet, dan substandard, doubtful and loss,
memiliki saldo nilai piutang and have an individual receivables
secara individual di atas atau balance of above or equal to
sama dengan Rp10.000; dan Rp10,000; and
2) Piutang murabahah yang 2) Murabahah receivables that are
direstrukturisasi atau pernah restructured or had been
direstrukturisasi dan yang restructured and which individually
secara individual memiliki saldo have a balance of receivables
nilai piutang di atas Rp10.000. above or equal Rp10,000.
Entitas Anak menetapkan piutang The Subsidiary determines
murabahah yang harus dievaluasi murabahah receivables to be
penurunan nilainya secara kolektif, evaluated for impairment through
jika memenuhi salah satu kriteria di collective evaluation if one of the
bawah ini: following criteria is met:
1) Piutang murabahah yang 1) Murabahah receivables which
secara individual memiliki nilai individually have significant value
signifikan namun tidak memiliki but there is no objective evidence
bukti objektif penurunan nilai; of impairment;
2) Piutang murabahah yang 2) Murabahah receivables which
secara individual memiliki nilai individually have insignificant
tidak signifikan; dan value; and
3) Piutang murabahah yang 3) Restructured murabahah
direstrukturisasi yang secara receivables which individually have
individual memiliki nilai tidak insignificant value.
signifikan.
Perhitungan cadangan kerugian The calculation of allowance for
penurunan nilai atas aset keuangan impairment losses on financial assets
yang dinilai secara kolektif which are evaluated collectively,
dikelompokkan berdasarkan grouped based on similar receivable
karakteristik risiko piutang yang risk characteristics and taking into
sama dengan mempertimbangkan account the receivable segmentation
segmentasi piutang berdasarkan on the basis of historical loss
pengalaman kerugian masa lalu experience (probability of default).
(probability of default).
86
Page 990
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Entitas Anak menggunakan metode The Subsidiary uses the migration
analisis migrasi yang merupakan analysis method which is a statistical
suatu metode analisis statistik, analysis method to assess allowance
untuk menilai cadangan kerugian for impairment losses on collective
penurunan nilai atas piutang yang receivables. The Subsidiary uses
diberikan secara kolektif. Entitas 5 (five) years historical data to
Anak menggunakan data historis compute for the Probablitity of Default
5 (lima) tahun dalam menghitung (“PD”) and Loss Given Default
probability of Default (“PD”) dan (“LGD”).
Loss Given Default (“LGD”).
(b) Aset keuangan yang tersedia untuk (b) Financial assets classified as
dijual available for sale
Pada setiap tanggal laporan posisi The Group assesses at each date of
keuangan konsolidasian, Grup the consolidated statement of
mengevaluasi apakah terdapat financial position whether there is
bukti objektif bahwa aset keuangan objective evidence that a financial
atau kelompok aset keuangan asset or a group of financial assets is
mengalami penurunan nilai. Lihat impaired. Refer to Note 2c.(H).(2) for
Catatan 2c.(H).(2) untuk kriteria the criteria of objective evidence of
bukti objektif adanya penurunan impairment.
nilai.
Penurunan yang signifikan atau A significant or prolonged decline in
penurunan jangka panjang atas the fair value of the debt investments
nilai wajar dari investasi dalam below its cost is objective evidence
instrumen utang di bawah biaya of impairment resulting in the
perolehannya merupakan bukti recognition of an impairment loss. If
objektif terjadinya penurunan nilai any such evidence exists for
dan menyebabkan pengakuan available for sale financial assets, the
kerugian penurunan nilai. Ketika cumulative loss - measured as the
terdapat bukti tersebut di atas untuk difference between the acquisition
aset keuangan yang tersedia untuk cost and the current fair value, less
dijual, kerugian kumulatif, yang any impairment loss on that financial
merupakan selisih antara biaya asset previously recognised in
perolehan dengan nilai wajar kini, consolidated statement of profit or
dikurangi kerugian penurunan nilai loss and other comprehensive
aset keuangan yang sebelumnya income is removed from equity and
telah diakui pada laporan laba rugi recognised in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian, dikeluarkan dari comprehensive income.
ekuitas dan diakui pada laporan
laba rugi dan penghasilan
komprehensif lain konsolidasian.
Jika, pada tahun berikutnya, nilai If, in a subsequent period, the fair
wajar aset keuangan yang value of a financial asset classified
diklasifikasikan dalam kelompok as available for sale increases and
tersedia untuk dijual meningkat dan the increase can be objectively
peningkatan tersebut dapat secara related to an event occurring after
objektif dihubungkan dengan the impairment loss was recognised
peristiwa yang terjadi setelah in the consolidated statement of
pengakuan kerugian penurunan profit or loss and other
nilai pada laporan laba rugi dan comprehensive income, the
penghasilan komprehensif lain impairment loss is reversed through
konsolidasian, maka kerugian the consolidated statement of profit
penurunan nilai tersebut harus or loss and other comprehensive
dipulihkan melalui laba rugi dan income.
penghasilan komprehensif lain
konsolidasian.
87
Page 991
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued)
(c) Kontrak jaminan keuangan dan (c) Financial guarantee contracts and
komitmen commitments
Kontrak jaminan keuangan adalah Financial guarantee contracts are
kontrak yang mengharuskan contracts that require the issuer to
penerbit untuk melakukan make specified payments to
pembayaran yang ditetapkan untuk reimburse the contracts holder for a
mengganti uang pemegang kontrak loss incurred because a specified
atas kerugian yang terjadi karena debtor defaulted to make payments
debitur tertentu gagal untuk when due, in accordance with the
melakukan pembayaran pada saat terms of a debt instrument. Such
jatuh tempo, sesuai dengan financial guarantees are given to
ketentuan dari instrumen utang. banks, financial institutions and other
Jaminan keuangan tersebut institutions on behalf of customers to
diberikan kepada bank-bank, secure loans and other banking
lembaga keuangan dan badan- facilities.
badan lainnya atas nama debitur
untuk menjamin kredit dan fasilitas-
fasilitas perbankan lainnya.
Jaminan keuangan awalnya diakui Financial guarantees are initially
dalam laporan keuangan recognised in the consolidated
konsolidasian sebesar nilai wajar financial statements at fair value on
pada tanggal jaminan diberikan. the date which the guarantee was
Nilai wajar dari jaminan keuangan given. The fair value of a financial
pada saat dimulainya transaksi guarantee at inception is likely to
pada umumnya sama dengan equal with the provision received
provisi yang diterima untuk jaminan because all guarantees are agreed
diberikan dengan syarat dan on arm’s length terms. Subsequent
kondisi normal. Setelah pengakuan to initial recognition, the Bank’s
awal, liabilitas Bank atas jaminan liabilities under such guarantees are
tersebut diukur pada jumlah yang measured at the higher amount
lebih tinggi antara jumlah awal, between the initial amount, less
dikurangi amortisasi provisi dan amortisation of provision recognised,
estimasi terbaik dari jumlah yang and the best estimates of the amount
diharapkan akan terjadi untuk required to settle the guarantee.
menyelesaikan jaminan tersebut. These estimation are determined
Estimasi ini ditentukan berdasarkan based on experience of similar
pengalaman transaksi yang sejenis transactions and history of past
dan kerugian historis masa lalu, losses, supplemented by the
dilengkapi dengan penilaian judgement from management. The
manajemen. Pendapatan provisi provision income earned is amortised
yang diperoleh diamortisasi selama over the period of guarantees using
jangka waktu jaminan dengan the straight-line method.
menggunakan metode garis lurus.
Bank menentukan cadangan The Bank determines impairment
kerugian penurunan nilai aset losses on financial assets of financial
keuangan atas kontrak jaminan guarantee contracts that have credit
keuangan yang memiliki risiko risk and commitment based on the
kredit dan komitmen berdasarkan value that is higher between the
nilai yang lebih tinggi antara nilai amortised value (carrying value) and
amortisasi (nilai tercatat) dan nilai the present value of the liabilities that
kini atas pembayaran liabilitas yang are expected to occur (when
diharapkan akan terjadi (ketika payment under the guarantee has
pembayaran atas jaminan tersebut become probable) or impairment
menjadi probable) atau nilai losses that are calculated based on
cadangan kerugian penurunan nilai historical loss data for a collective
yang dihitung berdasarkan data evaluation of impairment.
kerugian historis untuk evaluasi
penurunan nilai secara kolektif.
88
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
I. Investasi pada sukuk I. Investment in sukuk
Sebelum pengakuan awal, Grup Before the initial recognition, the Group
menentukan klasifikasi investasi pada sukuk determines the classification of investment in
berdasarkan tujuan investasi Grup. sukuk based on the Group’s investment
Klasifikasi dalam investasi sukuk terdiri dari: objective. Investment in sukuk can be
measured as follows:
- Biaya perolehan - Acquisition cost
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model that aims to collect contractual
utama untuk memperoleh arus kas cash flows and there is a contractual
kontraktual; dan terdapat persyaratan requirement to determine the specific date
kontraktual untuk menentukan tanggal of principal payments and/or the returns.
tertentu pembayaran pokok dan/atau The acquisition cost for sukuk ijarah and
hasilnya. Biaya perolehan sukuk ijarah sukuk mudharabah includes transaction
dan sukuk mudharabah termasuk biaya cost. The difference between acquisition
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised using
dan nilai nominal diamortisasi secara straight-line method during the period of
garis lurus selama jangka waktu sukuk. the sukuk instrument.
- Diukur pada nilai wajar melalui - Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model which its primary purpose is to
utama untuk memperoleh arus kas obtain contractual cash flows and sell off
kontraktual dan melakukan penjualan sukuk and there is a contractual
sukuk dan terdapat persyaratan requirements determined by specific date
kontraktual menentukan tanggal tertentu of payment of principal and/or results. The
pembayaran pokok dan/atau hasilnya. acquisition cost of sukuk ijarah and sukuk
Biaya perolehan sukuk ijarah dan mudharabah includes transaction costs.
sukuk mudharabah termasuk biaya The difference between the acquisition
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised on
dan nilai nominal diamortisasi straight-line basis over the terms of
secara garis lurus selama jangka sukuk. The changes in fair value are
waktu sukuk. Perubahan nilai wajar recognised in other comprehensive
diakui dalam penghasilan komprehensif income. At the time of derecognition, the
lain. Pada saat penghentian pengakuan changes in fair value in other
saldo, perubahan nilai wajar dalam comprehensive income are reclassified to
penghasilan komprehensif lain profit or loss as a reclassification
direklasifikasi ke laba rugi sebagai adjustment.
penyesuaian reklasifikasi.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or
loss
Biaya perolehan sukuk ijarah dan sukuk The acquisition cost of sukuk ijarah and
mudharabah yang diukur pada nilai sukuk mudharabah is measured at fair
wajar melalui laba rugi tidak termasuk value through profit or loss excluding
biaya transaksi. Untuk investasi pada transaction costs. For investments in
sukuk yang diukur pada nilai wajar sukuk which are measured at fair value
melalui laba rugi, selisih antara nilai through profit or loss, the difference
wajar dan jumlah tercatat diakui dalam between the fair value and the carrying
laba rugi. amount is recognised in profit or loss.
89
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
J. Sukuk mudharabah yang diterbitkan J. Sukuk mudharabah issued
Sukuk mudharabah yang diterbitkan Sukuk mudharabah issued is recognised at
disajikan sebesar nilai nominal. Biaya-biaya nominal amount. Transaction costs from the
yang timbul dari penerbitan surat berharga issuance of sukuk mudharabah are
dicatat sebagai beban yang ditangguhkan recognised as deferred expense and
yang disajikan dalam akun “Aset lain-lain” presented as “Other assets” and amortised
dan diamortisasi secara garis lurus selama using straight-line over the terms of sukuk
jangka waktu sukuk mudharabah. mudharabah.
K. Penentuan nilai wajar K. Determination of fair value
Nilai wajar adalah pengukuran berbasis Fair value is a market based measurement.
pasar. Pengukuran/penetapan nilai wajar Fair value is the price that would be received
bertujuan untuk mengestimasi harga dimana to sell an asset or paid to transfer a liability in
transaksi teratur (orderly transaction) untuk an orderly transaction among market
menjual aset atau mengalihkan liabilitas participants at the measurement date.
akan terjadi antara pelaku pasar (market
participants) pada tanggal pengukuran.
Ketika tidak terdapat pasar aktif atau harga When there is no active market or the price of
suatu instrumen keuangan yang identik tidak an identical financial instrument cannot be
dapat diobservasi, Grup dapat mengukur observed, the Group can measure fair value
nilai wajar menggunakan teknik penilaian using valuation techniques according to the
sesuai jenis instrumen keuangan. type of financial instrument.
Grup dapat melakukan pengukuran nilai The Group can measure fair value, with the
wajar, dengan hirarki sebagai berikut: following hierarchy:
1. Input Level 1, yaitu harga kuotasian 1. Input Level 1, the quoted prices
(tanpa penyesuaian) di pasar aktif untuk (unadjusted) in active markets for
aset atau liabilitas yang identik yang identical assets or liabilities that the
dapat diakses Grup pada tanggal Group can access at the measurement
pengukuran. date.
2. Input Level 2, yaitu input selain harga 2. Input Level 2, the input other than quoted
kuotasian yang termasuk dalam level 1 price included in level 1 that can be
yang dapat diobservasi untuk aset atau observed for assets or liabilities, either
liabilitas, baik secara langsung atau directly or indirectly.
tidak langsung.
3. Input Level 3, yaitu input yang tidak 3. Input Level 3, the unobservable input for
dapat diobservasi untuk aset atau an asset or liability.
liabilitas.
Pengukuran nilai wajar mengasumsikan A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
mengalihkan liabilitas terjadi: liability takes place either:
- Di pasar utama untuk aset dan liabilitas - In the principal market for the asset or
tersebut; atau liability; or
- Jika tidak terdapat pasar utama, di - In the absence of a principal market, in
pasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
90
Page 994
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued)
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability should
menggunakan asumsi yang akan digunakan be measured using the assumptions that
pelaku pasar ketika menentukan harga aset market participants would use when pricing
dan liabilitas tersebut dengan asumsi bahwa the asset or liability, assuming that market
pelaku pasar bertindak dalam kepentingan participants act in their best economic interest.
ekonomi terbaiknya.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's
untuk menghasilkan manfaat ekonomi ability to generate economic benefits by using
dengan menggunakan aset dalam the asset at its highest and best use or by
penggunaan tertinggi dan terbaiknya atau selling it to another market participant that
dengan menjualnya kepada pelaku pasar would use the asset at its highest and best
lain yang akan menggunakan aset tersebut use.
dalam penggunaan tertinggi dan terbaiknya.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded
diperdagangkan di pasar aktif, seperti efek- in active markets, such as marketable
efek dan obligasi pemerintah, ditentukan securities and government bonds, is
berdasarkan nilai pasar yang berlaku pada determined based on quoted market prices at
tanggal laporan posisi keuangan the consolidated statement of financial
konsolidasian menggunakan harga yang position date using price that published
dipublikasikan secara rutin dan berasal dari regularly and from credible sources such as
sumber yang terpercaya, seperti Bloomberg, quoted market prices from Bloomberg,
Reuters atau harga yang diberikan oleh Reuters or broker’s quoted price. Investments
broker (harga kuotasian). Investasi dalam in mutual fund units are stated at market
unit reksa dana dinyatakan sebesar nilai value, in accordance with the net value of
pasar sesuai nilai aset bersih dari reksa mutual fund assets at the consolidated
dana pada tanggal laporan posisi keuangan statement of financial position date.
konsolidasian.
Instrumen keuangan dianggap memiliki A financial instrument is deemed to be quoted
kuotasi di pasar aktif, jika harga kuotasi in an active market if quoted prices are
tersedia sewaktu-waktu dan dapat diperoleh available at any time and can be obtained
secara rutin dari bursa, pedagang efek regularly from stock exchanges, dealers, and
(dealer), perantara efek (broker) dan harga brokers. These prices reflect actual and
tersebut mencerminkan transaksi pasar yang regular market transactions in a fair
aktual dan rutin dalam suatu transaksi yang transaction. If the criteria above are not met,
wajar. Jika kriteria di atas tidak terpenuhi, the active market is declared unavailable.
maka pasar aktif dinyatakan tidak tersedia. Indications of an inactive market are that there
Indikasi-indikasi dari pasar tidak aktif adalah is a large gap between the bid and ask prices
terdapat selisih yang besar antara harga or a significant increase in the difference
penawaran dan permintaan atau kenaikan between the bid and ask prices, and there are
signifikan dalam selisih harga penawaran only a few recent transactions.
dan permintaan dan hanya terdapat
beberapa transaksi terkini.
Untuk efek-efek yang tidak mempunyai For marketable securities with no quoted
harga pasar, estimasi atas nilai wajar efek- market price, a reasonable estimate of the fair
efek ditetapkan dengan mengacu pada nilai value is determined by reference to the current
wajar instrumen lain yang substansinya market value of another instrument which
sama atau dihitung berdasarkan arus kas substantially has the same characteristic or
yang diharapkan terhadap aset bersih efek- calculated based on the expected cash flows
efek tersebut. of the underlying net asset base of the
marketable securities.
91
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued)
Untuk obligasi pemerintah yang tidak For government bonds with no quoted market
memiliki nilai pasar, estimasi nilai wajar prices, a reasonable estimate of the fair value
ditentukan dengan menggunakan model is determined using the internal model based
internal berdasarkan nilai kini dari arus kas on the present value of expected future cash
masa depan yang diharapkan (pendekatan flows using the next-repricing method
next-repricing method) dengan approach with a deflator factor.
menggunakan faktor deflator.
L. Reformasi acuan suku bunga L. Interest rate benchmark reform
Untuk pengukuran instrumen keuangan yang For the measurement of financial instruments
menggunakan biaya perolehan diamortisasi using amortised cost (financial assets of debt
(aset keuangan instrumen utang yang instruments classified as amortised cost and
diklasifikasikan sebagai biaya perolehan fair value through other comprehensive
diamortisasi dan nilai wajar melalui income, as well as financial liabilities
penghasilan komprehensif lain, serta measured at amortised cost), changes in the
liabilitas keuangan yang diukur pada biaya future contractual cash flows of those financial
perolehan diamortisasi), perubahan arus kas instruments occurs as a result of interest rate
kontraktual masa depan dari instrumen reform (change in the contractual benchmark
keuangan tersebut yang terjadi akibat interest rate from the previous LIBOR interest
reformasi suku bunga (perubahan suku rate to an alternative benchmark interest rate)
bunga acuan kontraktual dari sebelumnya will change the effective interest rate of the
suku bunga LIBOR menjadi suku bunga financial instrument. The change in contractual
acuan alternatif) akan mengubah tingkat cash flows does not affect the amortised cost
suku bunga efektif instrumen keuangan of the financial instrument, and has no impact
tersebut. Perubahan arus kas kontraktual on profit or loss (practical expedient). Such
tersebut tidak mempengaruhi biaya practical expedient can be applied if and only
perolehan diamortisasi instrumen keuangan if the following 2 (two) requirements are met:
dimaksud, dan tidak berdampak pada laba
atau rugi (penerapan praktis). Penerapan
praktis tersebut dapat diterapkan jika dan
hanya jika 2 (dua) persyaratan berikut
terpenuhi:
1. Perubahan arus kas kontraktual tersebut 1. The change in contractual cash flows is
diperlukan sebagai akibat langsung dari necessary as a direct result of the reform
reformasi acuan suku bunga; dan of benchmark interest rates; and
2. Suku bunga acuan alternatif pengganti 2. The alternative reference interest rate is
secara ekonomis setara (economically economically equivalent to the previously
equivalent) dengan suku bunga acuan used benchmark interest rate.
yang digunakan sebelumnya.
d. Prinsip-prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
keuangan Bank Mandiri dan Entitas Anak yang financial statement of Bank Mandiri and its
mayoritas sahamnya dimiliki atau dikendalikan Subsidiaries in which the majority shares are
oleh Bank Mandiri. owned or controlled by Bank Mandiri.
Pengendalian didapat ketika Bank terekspos atau Control is presumed to exist where the Bank is
memiliki hak atas imbal hasil variabel dari exposed, or has rights, to variable returns from its
keterlibatannya dengan Entitas Anak dan involvement with the Subsidiaries and has ability to
memiliki kemampuan untuk mempengaruhi imbal use its power to affect its returns from its
hasil tersebut melalui kekuasaannya atas Entitas involvement with the Subsidiaries.
Anak.
92
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Bank mengendalikan Entitas Anak jika dan hanya The Bank controls the Subsidiaries if and only if
jika Bank memiliki hak berikut ini: the Bank acquires these rights:
a) Kekuasaan atas Entitas Anak (hak yang ada a) Power over the Subsidiaries (has existing
saat ini yang mempengaruhi kemampuan rights that affect the current ability to direct the
kini untuk mengarahkan aktivitas relevan relevant activities, that significantly affect the
yang secara signifikan mempengaruhi imbal Subsidiaries’ returns).
hasil Entitas Anak).
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or rights of variable returns from its
dari keterlibatannya dengan Entitas Anak. involvement with the Subsidiaries.
c) Kemampuan untuk menggunakan c) The ability to use its power over the
kekuasaannya atas Entitas Anak untuk Subsidiaries to affect the amount of the Bank's
mempengaruhi jumlah imbal hasil Bank. returns.
Pada laporan keuangan konsolidasian Bank In the consolidated financial statements of Bank
Mandiri, semua saldo dan transaksi yang Mandiri, all significant inter-company balances and
signifikan antar perusahaan yang dikonsolidasi transactions have been eliminated. The non-
telah dieliminasi. Kepentingan non-pengendali controlling interest net income of Subsidiaries is
atas laba bersih Entitas Anak disajikan sebagai presented as a deduction to consolidated net
pengurang dari laba bersih konsolidasian untuk income in order to present the Bank’s income.
mendapatkan jumlah laba yang menjadi hak Non-controlling interest in net assets is presented
pemilik entitas Bank. Kepentingan non- as part of equity in the consolidated statement of
pengendali dalam aset bersih disajikan sebagai financial position, except for non-controlling
bagian dari ekuitas kecuali kepentingan non- interest from mutual fund consolidation is
pengendali yang berasal dari konsolidasi atas presented as part of liabilities in the consolidated
reksa dana disajikan sebagai bagian dari liabilitas statement of financial position.
dalam laporan posisi keuangan konsolidasian.
Laporan keuangan konsolidasian disusun dengan The consolidated financial statements are
menggunakan kebijakan akuntansi yang sama prepared using a consistent accounting policy for
untuk peristiwa dan transaksi sejenis dalam transactions and events in similar circumstances.
kondisi yang sama. Kebijakan akuntansi yang The accounting policies adopted in preparing the
digunakan dalam laporan keuangan consolidated financial statements have been
konsolidasian telah diterapkan secara konsisten consistently applied by the Subsidiaries, unless
oleh Entitas Anak, kecuali bila dinyatakan lain. otherwise stated.
Bila pengendalian atas suatu entitas diperoleh If the control on an entity is obtained or ends in the
atau berakhir dalam tahun berjalan, hasil usaha current year, the entity’s net income is included in
entitas tersebut dimasukkan dalam laporan laba the consolidated statement of profit or loss and
rugi dan penghasilan komprehensif lain other comprehensive income from the date of
konsolidasian sejak tanggal pengendalian dimulai acquisition of the control or until the date the
atau sampai dengan tanggal pengendalian control ceased.
berakhir.
Transaksi kombinasi bisnis entitas sepengendali, Business combination transaction amongst entities
berupa pengalihan bisnis yang dilakukan dalam under common control, in the form of transfer of
rangka reorganisasi entitas-entitas yang berada business conducted for the reorganisation of
dalam suatu kelompok usaha yang sama, bukan entities under common control, does not represent
merupakan perubahan kepemilikan dalam arti a change of ownership in terms of economic
substansi ekonomi, sehingga transaksi tersebut substance, therefore, there shall be no gain or loss
tidak dapat menimbulkan laba atau rugi bagi recognised by the group as a whole and by
kelompok usaha secara keseluruhan ataupun individual entities within the group.
bagi entitas individual dalam kelompok usaha
tersebut.
Oleh karena transaksi kombinasi bisnis entitas Since the business combination transaction
sepengendali tidak mengakibatkan perubahan amongst entities under common control does not
substansi ekonomi kepemilikan atas bisnis yang cause any change in the economic substance of
dipertukarkan, maka transaksi tersebut diakui ownership of the transferred business, therefore
pada jumlah tercatat berdasarkan metode the transaction is recognised at book value using
penyatuan kepemilikan. the pooling interest method.
93
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Perubahan dalam bagian kepemilikan Bank pada Changes in the Bank’s ownership interest in
Entitas Anak yang tidak mengakibatkan Subsidiaries that do not result in a loss of control
hilangnya pengendalian dicatat sebagai transaksi are accounted for as an equity transaction, in this
ekuitas, dalam hal ini transaksi dengan pemilik case a transaction with owners in their capacity as
dalam kapasitasnya sebagai pemilik. Setiap owners. Any difference between the amount of the
perbedaan antara jumlah kepentingan adjusted non-controlling interest and the fair value
nonpengendali disesuaikan dan nilai wajar of the consideration paid or received shall be
imbalan yang diberikan atau diterima diakui recognised directly in equity and attributable to the
secara langsung dalam ekuitas dan diatribusikan owners of the Parent Entity.
pada pemilik Entitas Induk.
Entitas yang menerima/melepas bisnis, dalam The entity that accepts/releases a business in a
kombinasi/pelepasan bisnis entitas sepengendali, combination/separation of business amongst
mengakui selisih antara jumlah imbalan yang entities under common control, shall recognise the
dialihkan/diterima dan jumlah tercatat dari setiap difference between benefits being transferred or
transaksi kombinasi bisnis sebagai komponen received and the recorded amount of every
ekuitas dan menyajikannya dalam pos tambahan business combination transaction as equity and
modal disetor/agio saham. present it under additional paid-in capital/share
premium.
Berdasarkan PSAK No. 338 (Revisi 2012), unsur- Based on SFAS No. 338 (Revised 2012), the
unsur laporan keuangan dari entitas yang elements of the financial statements of the merged
bergabung, untuk periode terjadinya kombinasi entities, for the period in which the business
bisnis entitas sepengendali dan untuk periode combination merged entities under common control
komparatif sajian, disajikan sedemikian rupa occurred and for the comparative period presented,
seolah-olah penggabungan tersebut telah terjadi are presented in such a way as if the combination
sejak awal periode entitas yang bergabung dalam had occurred since the beginning of the period
sepengendalian. when the entities were under common control.
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
Entitas Anak dan kantor cabang luar negeri Subsidiaries and overseas branches
Bank Mandiri menyelenggarakan catatan Bank Mandiri maintains its accounting records in
akuntansinya dalam mata uang Rupiah. Untuk Indonesian Rupiah. For consolidation purposes,
tujuan konsolidasian, laporan keuangan dalam the financial statement of the overseas branches
mata uang asing milik cabang dan Entitas Anak and overseas Subsidiaries of Bank Mandiri
luar negeri Bank Mandiri dijabarkan ke dalam denominated in foreign currencies are translated
mata uang Rupiah dengan dasar kurs Reuters into Rupiah using the Reuters exchange rate for
untuk kurs sebelum 17 Oktober 2022 dan kurs exchange rates before 17 October 2022 and the
Refinitiv Eikon untuk kurs setelah 17 Oktober Refinitiv Eikon exchange rate for exchange rates
2022 sebagai berikut: after 17 October 2022 as follows:
(1) Aset dan liabilitas, komitmen dan (1) Assets and liabilities, commitments and
kontinjensi - menggunakan kurs spot pada contingencies - using the spot rates at the
tanggal laporan posisi keuangan consolidated statement of financial position
konsolidasian. date.
(2) Pendapatan, beban, laba dan rugi - (2) Revenues, expenses, income and losses -
menggunakan kurs tengah rata-rata yang using the average middle rates during each
berlaku pada bulan terjadinya transaksi. month when the transaction occurs.
(3) Akun ekuitas - menggunakan kurs historis (3) Shareholders’ equity accounts - using
pada tanggal transaksi. historical rates on the date of transaction.
(4) Laporan arus kas - menggunakan kurs spot (4) Statement of cash flows - using the spot rates
pada tanggal laporan posisi keuangan at the reporting date, except for profit and loss
konsolidasian, kecuali akun-akun laba rugi statement balances which are translated using
menggunakan kurs tengah rata-rata dan the average middle rates and shareholders’
unsur-unsur ekuitas menggunakan kurs equity balances which are translated using
historis. historical rates.
Selisih yang timbul dari proses penjabaran The differences arising from the translation
laporan keuangan tersebut disajikan sebagai adjustment are presented as “Differences arising
“Selisih kurs karena penjabaran laporan from the translation of financial statements in
keuangan dalam mata uang asing” pada foreign currencies” under the shareholders’ equity
kelompok ekuitas dalam laporan posisi keuangan section in the consolidated statement of financial
konsolidasian. position.
94
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
(lanjutan) (continued)
Transaksi dan saldo dalam mata uang asing Transactions and balances in foreign currencies
Transaksi dalam mata uang asing dicatat ke Transactions in foreign currencies are recorded in
dalam Rupiah menggunakan kurs pada saat Rupiah using rates on the date of the transactions.
terjadinya transaksi. Pada tanggal laporan posisi At the consolidated statement of financial position
keuangan konsolidasian, semua aset dan date, all foreign currencies monetary assets and
liabilitas moneter dalam mata uang asing liabilities are translated into Rupiah using the
dijabarkan ke dalam mata uang Rupiah dengan Revinitif Eikon spot rates at 3.00 p.m. WIB
menggunakan kurs spot Revinitif Eikon pada (Western Indonesian Time) on 31 December 2024
pukul 15.00 WIB untuk tanggal 31 Desember and 2023. The resulting gains or losses are
2024 dan 2023. Keuntungan atau kerugian yang credited or charged to the current year’s
timbul dibebankan pada laporan laba rugi dan consolidated statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income.
tahun berjalan.
Kurs yang digunakan untuk menjabarkan mata The exchange rates used against the Rupiah at the
uang asing ke dalam Rupiah pada tanggal dates of the consolidated statements of financial
laporan posisi keuangan konsolidasian adalah position are as follows (amounts in full amount of
sebagai berikut (Rupiah penuh): Rupiah):
2024 2023
1 Pound Sterling Inggris 20.218,54 19.626,56 Great Britain Pound Sterling 1
1 Euro Eropa 16.758,12 17.038,32 European Euro 1
1 Dolar Amerika Serikat 16.095,00 15.397,00 United States Dollar 1
100 Yen Jepang 10.303,00 10.888,00 Japanese Yen 100
1 Dolar Australia 10.013,51 10.520,77 Australian Dollar 1
1 Dolar Hong Kong 2.073,11 1.970,73 Hong Kong Dollar 1
1 Yuan China 2.204,99 2.170,06 Chinese Yuan 1
1 Dolar Singapura 11.844,58 11.676,34 Singapore Dollar 1
Mata uang asing lainnya yang tidak diungkapkan Other foreign currencies that are not disclosed as
di atas tidak dianggap signifikan dalam above is considered not material in the translation
penjabaran transaksi dalam mata uang asing of transaction in foreign currencies of the Bank
Bank Mandiri dan Entitas Anak. Mandiri and Subsidiaries.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
Bank Mandiri dan Entitas Anak melakukan The Bank and Subsidiaries enter into transactions
transaksi dengan pihak-pihak berelasi seperti with parties which are defined as related parties in
yang didefinisikan dalam PSAK 224 tentang accordance with SFAS No. 224 regarding Related
“Pengungkapan Pihak-pihak Berelasi” dan Party Disclosures and capital market regulation
peraturan regulator pasar modal yaitu Peraturan No. VIII.G.7 regarding Financial Statements
No. VIII.G.7 tentang Penyajian dan Presentation and Disclosure for Issuer or Public
Pengungkapan Laporan Keuangan Emiten atau Companies.
Perusahaan Publik.
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related
terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as
pihak berelasi adalah sebagai berikut: follows:
1) Orang yang: 1) A person who:
a) Memiliki pengendalian atau a) Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
b) Memiliki pengaruh signifikan atas entitas b) Has significant influence over the
pelapor; atau reporting entity; or
c) Merupakan personil manajemen kunci c) The key management personnel of the
entitas pelapor atau entitas induk entitas reporting entity or the parent of the
pelapor. reporting entity.
95
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related
terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as follows
pihak berelasi adalah sebagai berikut (lanjutan): (continued):
2) Suatu entitas berelasi dengan entitas pelapor 2) An entity is related to a reporting entity if any
jika memenuhi salah satu hal sebagai of the following are met:
berikut:
a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group;
sama;
b) Suatu entitas adalah entitas asosiasi b) An entity is an associate or joint venture
atau ventura bersama dari entitas lain; of the other entity;
c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures from the
bersama dari pihak ketiga yang sama; same third party;
d) Suatu entitas adalah ventura bersama d) An entity is a joint venture of a third entity
dari entitas ketiga dan entitas yang lain and the other entity is an associate of the
adalah entitas asosiasi dari entitas third entity;
ketiga;
e) Entitas tersebut adalah suatu program e) The entity is a post-employment benefit
imbalan pasca kerja untuk imbalan kerja plan for the benefits of employees either
dari salah satu entitas pelapor atau from the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity;
pelapor;
f) Entitas yang dikendalikan atau f) The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified as
diidentifikasi sebagaimana dimaksud referred to in point 1); or
dalam angka 1); atau
g) Orang yang diidentifikasi sebagaimana g) A person identified as referred to point 1)
dimaksud dalam angka 1) huruf a) letter a) has significant influence over the
memiliki pengaruh signifikan atas entitas entity or the entity's key management
atau merupakan personil manajemen personnel;
kunci entitas;
h) Entitas yang dikendalikan, dikendalikan h) The entity is controlled, jointly controlled
bersama atau dipengaruhi secara or significantly influenced by the
signifikan oleh Pemerintah yaitu Menteri Government, which is the Minister of
Keuangan atau Pemerintah Daerah Finance or the local governments which
yang merupakan pemegang saham dari is the shareholder of the entity.
entitas.
3) Pihak yang bukan merupakan pihak berelasi 3) Parties which are not related parties are as
adalah sebagai berikut: follows:
a) Dua entitas hanya karena mereka a) Two entities simply because they have
memiliki direktur atau personil the same director or key management
manajemen kunci yang sama atau personnel or because the key
karena personil manajemen kunci dari management personnel of one entity
satu entitas mempunyai pengaruh have significant influence over the other
signifikan atas entitas lain; entity;
b) Dua venturer hanya karena mereka b) Two joint venturers simply because they
mengendalikan bersama atas ventura share joint control of a joint venture;
bersama;
c) Penyandang dana, serikat dagang, c) Fund providers, trade unions, public
entitas pelayanan publik, dan service, and ministries and agencies of
departemen dan instansi pemerintah government that does not control, jointly
yang tidak mengendalikan, control or have significant influence over
mengendalikan bersama atau memiliki the reporting entity, solely in the
pengaruh signifikan atas entitas pelapor, execution of normal business with the
semata-mata dalam pelaksanaan entity;
urusan normal dengan entitas;
d) Pelanggan, pemasok, pemegang hak d) Customers, suppliers, franchisors,
waralaba, distributor atau agen umum distributors or general agents with whom
dengan siapa entitas mengadakan an entity enter, into transactions with
transaksi usaha dengan volume significant volumes of business solely
signifikan, semata-mata karena because of economic dependence due to
ketergantungan ekonomis yang circumstances.
diakibatkan oleh keadaan.
96
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan)
Semua transaksi signifikan dengan pihak-pihak All significant transactions with related parties have
berelasi, telah diungkapkan pada Catatan 56. been disclosed in Note 56.
g. Kas dan setara kas g. Cash and cash equivalents
Kas (terutama terdiri dari kas di khasanah dan Cash (mainly consists of cash in vault and cash in
kas di ATM) dan setara kas mencakup kas, giro ATMs) and cash equivalents consist of cash,
pada Bank Indonesia, giro pada bank lain dan current accounts with Bank Indonesia, current
investasi jangka pendek likuid lainnya dengan accounts with other banks and other short term
jangka waktu jatuh tempo 3 (tiga) bulan atau liquid investments with original maturities of 3
kurang sejak tanggal perolehan. (three) months or less since the date of acquisition.
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortised cost. Refer to
diamortisasi. Lihat Catatan 2c untuk kebijakan Note 2c for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
Giro Wajib Minimum The Minimum Statutory Reserve
Pemenuhan Giro Wajib Minimum (“GWM”) Fulfillment of the Minimum Statutory Reserves
mengacu pada Peraturan Bank Indonesia (PBI) (“GWM”) refers to Bank Indonesia Regulation (PBI)
No. 20/3/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/3/PBl/2018 dated 29 March 2018
Giro Wajib Minimum dalam Rupiah dan Valuta concerning Statutory Reserves in Rupiah and
Asing bagi Bank Umum Konvensional, Bank Foreign Exchange for Conventional Commercial
Umum Syariah, dan Unit Usaha Syariah Banks, Sharia Commercial Banks, and Sharia
sebagaimana telah diubah sebanyak 4 (empat) Business Units as amended 4 (four) times through
kali melalui PBI No. 22/3/PBl/2020 tanggal PBI No. 22/3/PBl/2020 dated 24 March 2020, PBI
24 Maret 2020, PBI No. 22/10/PBl/2020 tanggal No. 22/10/PBl/2020 dated 28 July 2020, PBI No.
28 Juli 2020, PBI No. 23/16/PBI/2021 tanggal 23/16/PBI/2021 dated 17 December 2021, and PBI
17 Desember 2021, dan PBI No. 24/4/PBI/2022 No. 24/4/PBI/2022 dated 25 February 2022.
tanggal 25 Februari 2022.
PBI tersebut dijelaskan lebih lanjut melalui The provided text elaborates on the regulation
Peraturan Anggota Dewan Gubemur (PADG) through the Board of Governors' Regulation
No. 24/8/PADG/2022 tanggal 30 Juni 2022 (Peraturan Anggota Dewan Gubernur - PADG)
tentang Peraturan Pelaksanaan Pemenuhan Giro No. 24/8/PADG/2022 dated 30 June 2022,
Wajib Minimum dalam Rupiah dan Valuta Asing concerning the Implementation Regulation for
bagi Bank Umum Konvensional, Bank Umum Meeting the Minimum Mandatory Reserve in
Syariah, dan Unit Usaha Syariah sebagaimana Rupiah and Foreign Currency for Conventional
telah diubah sebanyak 2 (dua) kali melalui PADG Commercial Banks, Sharia Commercial Banks,
Nomor 2 tahun 2023 tanggal 24 Maret 2023 dan and Sharia Business Units, as amended 2 (two)
PADG Nomor 12 tahun 2023 tanggal 1 Oktober times through PADG No. 2 year 2023 dated
2023. 24 March 2023 and PADG No. 12 year 2023 dated
1 October 2023.
97
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Wajib Minimum (lanjutan) The Minimum Statutory Reserve (continued)
PADG baru tersebut mengatur bahwa The new PADG regulates that the fulfillment of
pemenuhan GWM dalam Rupiah Bank Umum Minimum Statutory Reserves in Rupiah for
Konvensional (BUK) ditetapkan sebagai berikut: Conventional Commercial Banks (BUK) is
determined as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
b. Secara rata-rata untuk: b. On average for:
1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of
31 Agustus 2022 sebesar 7,5% (tujuh 7.5% (seven point five percent); and
koma lima persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of 9%
seterusnya sebesar 9% (sembilan (nine percent).
persen).
GWM dalam Rupiah untuk Entitas Anak yang GWM in Rupiah for Subsidiaries that carry out
menjalankan kegiatan usaha dengan prinsip business activities with sharia principles must be
syariah wajib dipenuhi sebesar: met as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
b. Secara rata-rata untuk: b. On average for:
1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of
31 Agustus 2022 sebesar 6% (enam 6% (six percent); and
persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of
seterusnya sebesar 7,5% (tujuh koma 7.5% (seven point five percent).
lima persen).
Selain itu, Bank Indonesia melakukan penguatan In addition, Bank Indonesia has strengthened
kebijakan untuk mendorong pertumbuhan policies to encourage economic growth through the
ekonomi melalui ketentuan insentif GWM dalam provision of GWM incentives in Rupiah, outlined in
Rupiah yang dituangkan dalam PBI No. 11 tahun PBI No. 11 of 2023 dated 18 September 2023, on
2023 tanggal 18 September 2023 tentang the Macroprudential Liquidity Incentive Policy, as
Kebijakan Insentif Likuiditas Makroprudensial, further regulated by PADG No. 11 of 2023 dated
sebagaimana diatur lebih lanjut melalui PADG 27 September 2023, on the Implementing
Nomor 11 tahun 2023 tanggal 27 September Regulation of the Macroprudential Liquidity
2023 tentang Peraturan Pelaksanan Kebijakan Incentive Policy, which has been amended once
Insentif Likuiditas Makroprudensial sebagaimana through PADG No. 4 of 2024 dated 22 May 2024.
telah diubah sebanyak 1 (satu) kali melalui PADG Bank Indonesia provides the Macroprudential
Nomor 4 tahun 2024 tanggal 22 Mei 2024. Bank Liquidity Incentive (KLM) GWM in Rupiah to banks
Indonesia memberikan Kebijakan Insentif that provide funding for economic activities,
Likuiditas Makroprudensial (KLM) GWM dalam including:(a) granting credit or financing to specific
Rupiah kepada bank yang melakukan sectors designated by Bank Indonesia; (b) granting
penyediaan dana untuk kegiatan ekonomi credit or inclusive financing based on the
meliputi: (a) pemberian kredit atau pembiayaan achievement of the Macroprudential Inclusive
kepada sektor tertentu yang ditetapkan Bank Financing Ratio (RPIM); (c) granting credit or
Indonesia; (b) pemberian kredit atau pembiayaan financing to Ultra Micro Enterprises (UMi);
inklusif berdasarkan pencapaian rasio (d) granting environmentally conscious credit or
Pembiayaan Inklusif Makroprudensial (RPIM); financing; (e) other financing as determined by
(c) pemberian kredit atau pembiayaan kepada Bank Indonesia.
Usaha Ultra Mikro (UMi); (d) pemberian kredit
atau pembiayaan berwawasan lingkungan;
(e) pembiayaan lainnya yang ditetapkan Bank
Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar The KLM amount is set at a maximum of 4% (four
4% (empat persen). percent).
98
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffer
Penyangga Likuiditas Makroprudensial, Macroprudential Liquidity Buffer, will be mentioned
selanjutnya disebut PLM, adalah cadangan as MLB is a minimum statutory reserve which
likuiditas minimum dalam Rupiah yang wajib should be maintained in Rupiah by Conventional
dipelihara oleh BUK dalam bentuk surat berharga Commercial Bank in the form of securities that met
yang memenuhi persyaratan tertentu, yang certain requirements and the amount will be
besarnya ditetapkan oleh Bank Indonesia determined by Bank Indonesia in certain
sebesar persentase tertentu dari DPK BUK percentage of Conventional Commercial Bank
dalam Rupiah. Sedangkan bagi Bank Umum Third Party Fund in Rupiah. For Sharia
Syariah (BUS), Penyangga Likuiditas Conventional Bank Macroprudential Liquidity buffer
Makroprudensial Syariah (PLM Syariah) adalah (MLB Sharia) is minimum statutory reserve which
cadangan likuiditas minimum dalam Rupiah yang should be maintained by Sharia Commercial Bank
wajib dipelihara oleh BUS dalam bentuk surat in the form of sharia securities that met certain
berharga syariah yang memenuhi persyaratan requirements and the amount will be determined
tertentu, yang besarnya ditetapkan oleh Bank by Bank Indonesia in certain percentage of sharia
Indonesia sebesar persentase tertentu dari DPK commercial bank’s Third Party Funds in Rupiah.
BUS dalam Rupiah.
Pemenuhan PLM mengacu pada PBI The requirement of the latest MLB refers to PBI
No. 20/4/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/4/PBl/2018 dated 29 March 2018
Rasio lntermediasi Makroprudensial dan concerning Macroprudential lntermediation Ratio
Penyangga Likuiditas Makroprudensial bagi Bank and Macroprudential Liquidity Buffer for
Umum Konvensional, Bank Umum Syariah, dan Conventional Commercial Bank, Sharia
Unit Usaha Syariah sebagaimana diubah terakhir Commercial Banks, and Sharia Business Units as
dengan PBI No. 24/16/PBI/2022 tanggal last amended by PBI No. 24/16/PBI/2022 dated
31 Oktober 2022 tentang Perubahan Keempat 31 October 2022 concerning fourth amendments of
Atas Peraturan Bank Indonesia Nomor PBI No. 20/4/PBI/2018 concerning Macroprudential
20/4/PBI/2018 Tentang Rasio Intermediasi lntermediation Ratio and Macroprudential Liquidity
Makroprudensial Dan Penyangga Likuiditas Buffer for Conventional Commercial Bank, Sharia
Makroprudensial Bagi Bank Umum Konvensional, Commercial Banks and Sharia Business Units. The
Bank Umum Syariah, Dan Unit Usaha Syariah. PBI is further explained through PADG
PBI tersebut dijelaskan lebih lanjut melalui PADG No. 21/22/PADG/2019 dated 28 November 2019,
No. 21/22/PADG/2019 tanggal 28 November as amended 7 (seven) times to PADG
2019, sebagaimana telah diubah sebanyak No. 22/11/PADG/2020 dated 29 April 2020, PADG
7 (tujuh) kali menjadi PADG No. 22/30/PADG/2020 dated 5 October 2020,
No. 22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/7/PADG/2021 dated 26 April 2021,
PADG No. 22/30/PADG/2020 tanggal 5 Oktober PADG No. 23/31/PADG/2021 dated 31 December
2020, PADG No. 23/7/PADG/2021 tanggal 2021, PADG No. 24/14/PADG/2022 dated
26 April 2021, PADG No. 23/31/PADG/2021 31 October 2022, PADG No. 10 year 2023 dated
tanggal 31 Desember 2021, PADG 14 September 2023, and PADG No. 18 year 2023
No. 24/14/PADG/2022 tanggal 31 Oktober 2022, dated 29 November 2023, whereby the MLB is
PADG Nomor 10 Tahun 2023 tanggal determined at 5% (five percent) of BUK deposits in
14 September 2023 , dan PADG No. 18 Tahun Indonesian Rupiah, and for subsidiaries engaging
2023 tanggal 29 November 2023 dimana besaran in business activities based on Sharia principles,
PLM ditentukan sebesar 5% (lima persen) dari the MLB amount is set at 3.5% (three point five
DPK BUK dalam Rupiah dan besaran PLM untuk percent) of the Subsidiary's third party funds in
Entitas Anak yang menjalankan kegiatan usaha Indonesian Rupiah.
dengan prinsip syariah adalah sebesar 3,5% (tiga
koma lima persen) dari DPK Entitas Anak dalam
Rupiah.
99
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio
Rasio lntermediasi Makroprudensial (RIM) The Macroprudential Intermediation Ratio (RIM)
dahulu disebut sebagai Loan to Funding Ratio was formerly known as the Loan to Funding Ratio
(LFR). Berdasarkan PBI No. 20/4/PBl/2018 (LFR). Based on PBI No. 20/4/PBl/2018 dated
tanggal 29 Maret 2018 tentang Rasio 29 March 2018 concerning Macroprudential
lntermediasi Makroprudensial dan Penyangga Intermediation Ratio and Macroprudential Liquidity
Likuiditas Makroprudensial bagi Bank Umum Buffer for Conventional Commercial Banks, Sharia
Konvensional, Bank Umum Syariah, dan Unit Commercial Banks and Sharia Business Units the
Usaha Syariah, penyebutan LFR berubah term LFR changes to Macroprudential
menjadi Rasio lntermediasi Makroprudensial Intermediation Ratio (RIM) with the obligation to
(RIM) dengan kewajiban pemenuhan Giro RIM fulfill RIM's current account effective on
mulai berlaku pada tanggal 16 Juli 2018. 16 July 2018. The regulation has been amended
Peraturan tersebut telah disempurnakan 4 (four) times to become PBI No. 21/12/PBl/2019
sebanyak 4 (empat) kali menjadi PBI No. dated 25 November 2019, PBI No. 22/17/PBI/2020
21/12/PBl/2019 tanggal 25 November 2019, dated 30 September 2020, PBI
PBI No. 22/17/PBI/2020 tanggal No. 23/17/PBI/2021 dated 17 December 2021 and
30 September 2020, PBI No. 23/17/PBI/2021 PBI No. 24/16/PBI/2022 dated 31 October 2022.
tanggal 17 Desember 2021, dan PBI The PBI is further explained through PADG
No. 24/16/PBI/2022 tanggal 31 Oktober 2022. No. 21/22/PADG/2019 dated 28 November 2019,
PBI tersebut dijelaskan lebih lanjut melalui as amended 7 (seven) times to PADG
PADG No. 21/22/PADG/2019 tanggal No. 22/11/PADG/2020 dated 29 April 2020, PADG
28 November 2019, sebagaimana telah diubah No. 22/30/PADG/2020 dated 5 October 2020,
sebanyak 7 (tujuh) kali menjadi PADG PADG No. 23/7/PADG/2021 dated 26 April 2021,
No. 22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/31/PADG/2021 dated 31 December
PADG No. 22/30/PADG/2020 tanggal 5 Oktober 2021, PADG No. 24/14/PADG/2022 dated
2020, PADG No. 23/7/PADG/2021 tanggal 31 October 2022, PADG No. 10 year 2023 dated
26 April 2021, PADG No.23/31/PADG/2021 15 September 2023 and PADG No. 18 year 2023
tanggal 31 Desember 2021, PADG dated 29 November 2023.
No. 24/14/PADG/2022 tanggal 31 Oktober
2022, PADG No. 10 Tahun 2023 tanggal
15 September 2023 dan PADG No. 18 Tahun
2023 tanggal 29 November 2023.
Berdasarkan Peraturan tersebut, RIM adalah Based on those Regulations, RIM is the ratio of the
rasio hasil perbandingan antara: results of the comparison of:
a. Kredit yang diberikan kepada pihak ketiga a. Loans to third party in Rupiah and foreign
dalam Rupiah dan valuta asing; dan currencies; and
b. Surat berharga korporasi dalam Rupiah dan b. Corporate marketable securities in Rupiah and
valuta asing yang memenuhi persyaratan foreign currencies which meet certain
tertentu yang dimiliki Bank, terhadap: requirements over:
1. DPK bank dalam bentuk giro, tabungan 1. TPF bank in terms of current account,
dan simpanan berjangka/deposito dalam saving account and time deposits in
Rupiah dan Valuta asing, tidak termasuk rupiah and foreign currencies excluding
dana antarbank; interbank fund;
2. Surat berharga dalam Rupiah dan 2. Marketable securities issued by the bank
Valuta Asing yang memenuhi in Rupiah and Foreign Currencies which
persyaratan tertentu, yang diterbitkan meet certain requirement which issued for
oleh Bank untuk memperoleh sumber funding; and
pendanaan; dan
3. Pinjaman yang diterima dalam Rupiah 3. Fund borrowing in Rupiah and foreign
dan valuta asing yang memenuhi currencies which met certain
persyaratan tertentu, yang diterima oleh requirements that were received by BUK
BUK untuk memperoleh sumber for funding.
pendanaan.
100
Page 1004
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
Accounts
Giro atas pemenuhan RIM yang selanjutnya Current accounts for RIM fulfillment, hereinafter
disebut Giro RIM adalah saldo pada rekening referred to as RIM Current Account, are the current
Giro Rupiah pada Bank Indonesia Real Time accounts balance in Rupiah current accounts.
Gross Settlement (BI-RTGS) dan dana Bank Account at Bank Indonesia Real Time Gross
Indonesia Fast Payment (BI-Fast) yang wajib Settlement (BI-RTGS) and Bank Indonesia Fast
dipelihara oleh Bank. Dalam hal RIM berada Payment (BI-FAST) which must be maintained by
dalam kisaran target RIM maka Giro RIM the Bank. In the event that RIM falls within RIM's
ditetapkan sebesar 0% (nol persen) dari DPK target range, RIM's Current Account is set at 0%
dalam Rupiah. Sedangkan apabila RIM berada di (zero percent) of TPF in rupiah. Meanwhile, if RIM
luar kisaran target RIM, maka Giro RIM is outside the range of RIM's target, RIM's current
ditetapkan sebesar hasil perkalian antara accounts are determined as the result of the
Parameter Disinsentif Bawah atau Parameter multiplication of the Lower Disincentive Parameter
Disinsentif Atas, selisih antara RIM dan Target or Upper Disincentive Parameter, the difference
RIM, serta DPK dalam Rupiah. between RIM and RIM's target, and TPF in rupiah.
Besaran dan parameter yang digunakan dalam The amounts and parameters used in fulfilling RIM
pemenuhan Giro RIM ditetapkan: Current Account are determined as follows:
a. Batas bawah Target RIM sebesar 84% a. The lower limit of RIM's Target of 84% (eighty
(delapan puluh empat persen); four percent);
b. Batas atas Target RIM sebesar 94% b. The upper limit of RIM's Target of 94% (ninety
(sembilan puluh empat persen); four percent);
c. Kewajiban Penyediaan Modal Minimum c. Minimum Capital Adequacy Requirement
(KPMM) lnsentif sebesar 14% (empat belas (CAR) Incentive of 14% (fourteen percent);
persen);
d. Parameter Disinsentif Bawah ditetapkan: d. The Lower Disincentive Parameters are
defined as follows:
1. Sebesar 0 (nol), jika BUK memiliki rasio 1. Amounting to 0 (zero), if the BUK has
kredit bermasalah secara bruto lebih gross non-performing loan ratio greater
besar dari atau sama dengan 5% (lima than or equal to 5% (five percent);
persen);
2. Sebesar 0 (nol), jika BUK memiliki: 2. Amounting to 0 (zero), if the BUK has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih kecil dari atau sama b) CAR is greater than or equal to
dengan KPMM lnsentif; Incentive CAR
3. Sebesar 0,1 (nol koma satu), jika BUK 3. Amounting to 0.1 (zero point one), if the
memiliki: CCB has:
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari KPMM b) CAR is greater than incentive CAR
lnsentif dan lebih kecil dari atau and less than or equal to 19%
sama dengan 19% (sembilan belas (nineteen percent); and
persen); dan
4. Sebesar 0,15 (nol koma satu lima), jika 4. Amounting to 0.15 (zero point one five), if
BUK memiliki: BUK has:
a) Rasio kredit bermasalah secara a) Gross Non-Performing Loans Ratio is
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
persen); dan
b) KPMM lebih besar dari 19% b) CAR is greater than 19% (nineteen
(sembilan belas persen); dan percent); and
e. Parameter Disinsentif Atas ditetapkan: e. Upper Disincentive Parameters are
determined as follows:
1. Sebesar 0 (nol), jika BUK memiliki 1. Amounting to 0 (zero), if the Bank has
KPMM lebih besar dari KPMM lnsentif; CAR greater than or equal to Incentive
atau CAR; or
2. Sebesar 0 (nol), jika BUK memiliki 2. Amounting to 0 (zero), if the Bank has
KPMM lebih kecil dari atau sama CAR smaller than Incentive CAR.
dengan KPMM lnsentif.
101
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
i. Penempatan pada Bank Indonesia dan bank i. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana dalam bentuk represent placements in the form of Bank
Deposit Facility (DF), Fasilitas Simpanan Bank Indonesia Deposit Facility, sharia FASBI (Fasilitas
Indonesia Syariah (FASBIS), Pasar Uang Antar Simpanan Bank Indonesia Syariah (FASBIS)),
Bank, Pasar Uang Antar Bank Syariah, deposito interbank call money, sharia interbank call money,
berjangka dan lain-lain. time deposits and others.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
disajikan sebesar biaya perolehan diamortisasi are stated at amortised cost using effective interest
dengan menggunakan suku bunga efektif rate less any allowance for impairment losses.
dikurangi dengan cadangan kerugian penurunan
nilai.
Sesuai dengan Peraturan Otoritas Jasa In accordance with Regulation of Financial
Keuangan (POJK) No. 40/POJK.03/2019 tanggal Services Authority (POJK) No. 40/POJK.03/2019
19 Desember 2019 tentang Penilaian Kualitas dated 19 December 2019 concerning the Quality
Aset Bank Umum, seluruh bentuk penempatan Assessment of Commercial Banks, all forms of
pada Bank Indonesia ditetapkan memiliki kualitas placements with Bank Indonesia are determined to
lancar. have current quality.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
diklasifikasikan sebagai biaya perolehan are classified as amortised cost. Refer to Note 2c
diamortisasi. Lihat Catatan 2c untuk kebijakan for the accounting policy of amortised cost.
akuntansi atas biaya perolehan diamortisasi.
j. Efek-efek j. Marketable securities
Efek-efek yang dimiliki terdiri dari efek-efek yang Marketable securities consist of securities traded in
diperdagangkan di pasar uang seperti Sertifikat the money market such as Certificates of Bank
Bank Indonesia (SBI), Sertifikat Bank Indonesia Indonesia (Sertifikat Bank Indonesia (SBI)), Sharia
Syariah (SBIS), Surat Perbendaharaan Negara Certificates of Bank Indonesia (Sertifikat Bank
(SPN), Negotiable Certificates of Deposits, Indonesia Syariah (SBIS)), Government Treasury
Medium Term Notes, Treasury Bills yang Bills (Surat Perbendaharaan Negara (SPN))
diterbitkan oleh pemerintah negara lain dan Negotiable Certificates of Deposits, Medium Term
Pemerintah Republik Indonesia, wesel ekspor, Notes, Treasury Bills issued by government of
efek-efek yang diperdagangkan di pasar modal other country and Government of Republic of
seperti unit reksa dana, serta efek-efek yang Indonesia, export bills, securities traded on the
diperdagangkan di bursa efek seperti saham dan capital market such as mutual fund units and
obligasi, termasuk obligasi syariah perusahaan. securities traded on the stock exchanges such as
shares and bonds including sharia corporate
bonds.
Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial
dalam kelompok diukur pada nilai wajar melalui assets at fair value through profit or loss, fair value
laba rugi, nilai wajar melalui penghasilan through other comprehensive income, and at
komprehensif lain, dan biaya perolehan amortised cost. Refer to Note 2c for the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy of financial assets through fair value through
akuntansi atas aset keuangan dalam kelompok profit or loss, fair value through other
diukur pada nilai wajar melalui laba rugi, nilai comprehensive income, and at amortised cost.
wajar melalui penghasilan komprehensif lain, dan
biaya perolehan diamortisasi.
Investasi dalam unit reksa dana dinyatakan Investments in mutual funds units are stated at
sebesar nilai pasar sesuai nilai aset bersih dari market value, in accordance with the net assets
reksa dana pada tanggal laporan posisi value of mutual funds at the date of the
keuangan konsolidasian. consolidated statement of financial position.
102
Page 1006
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
j. Efek-efek (lanjutan) j. Marketable securities (continued)
Untuk efek-efek yang diperdagangkan di pasar For marketable securities which are traded in
keuangan yang terorganisasi, nilai wajar tersebut organised financial markets, the fair value is
umumnya ditentukan dengan mengacu pada generally determined by reference to quoted
harga pasar kuotasian yang terjadi di bursa efek market prices by the stock exchanges at the end of
pada akhir hari pada tanggal laporan posisi business day on the consolidated statement of
keuangan konsolidasian. Untuk efek-efek yang financial position date. For marketable securities
tidak mempunyai harga pasar, estimasi atas nilai with no quoted market price, a reasonable estimate
wajar efek-efek ditetapkan dengan mengacu of the fair value is determined by reference to the
pada nilai wajar instrumen lain yang substansinya current market value of another instrument which
sama atau dihitung berdasarkan arus kas yang substantially has the same characteristic or
diharapkan terhadap aset bersih efek-efek calculated based on the expected cash flows of the
tersebut. Penurunan nilai wajar permanen atas underlying net asset of the marketable securities.
efek-efek untuk biaya perolehan diamortisasi dan Any permanent impairment in the fair value of
nilai wajar melalui penghasilan komprehensif lain marketable securities classified as amortised cost
dibebankan pada laporan laba rugi dan and fair value through other comprehensive
penghasilan komprehensif lain konsolidasian income is charged to current year’s consolidated
periode berjalan. statement of profit or loss and other
comprehensive income.
Pemindahan efek ke klasifikasi dimiliki biaya Reclassification of marketable securities to
perolehan diamortisasi dari klasifikasi nilai wajar amortised cost from fair value through other
melalui penghasilan komprehensif lain dicatat comprehensive income classification is recorded at
sebesar nilai wajarnya. Keuntungan atau fair value. Unrealised gains or losses are recorded
kerugian yang belum direalisasi tetap dilaporkan in the equity section and will be amortised up to the
dalam komponen ekuitas dan diamortisasi maturity date of the marketable securities using the
dengan metode suku bunga efektif selama sisa effective interest rate method over the remaining
umur efek tersebut ke laporan laba rugi dan tenor of marketable securities to consolidated
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
comprehensive income.
k. Obligasi pemerintah k. Government bonds
Obligasi pemerintah adalah surat utang yang Government bonds represent bonds issued by the
diterbitkan oleh Pemerintah Republik Indonesia. Government of the Republic of Indonesia.
Obligasi pemerintah terdiri dari obligasi Government bonds consist of government bonds
pemerintah yang diperoleh dalam rangka from the recapitalisation program and government
program rekapitalisasi dan obligasi pemerintah bonds purchased from the market.
yang dibeli dari pasar.
Obligasi pemerintah diklasifikasikan sebagai aset Government bonds are classified as financial
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss, fair value
wajar melalui laba rugi, nilai wajar melalui through other comprehensive income and at
penghasilan komprehensif lain, dan biaya amortised cost. Refer to Note 2c for the accounting
perolehan diamortisasi. Lihat Catatan 2c untuk policy of financial assets at fair value through profit
kebijakan akuntansi atas aset keuangan dalam or loss, fair value through other comprehensive
kelompok diukur pada nilai wajar melalui laba income, and at amortised cost.
rugi, nilai wajar melalui penghasilan
komprehensif lain, dan biaya perolehan
diamortisasi.
l. Tagihan lainnya - transaksi perdagangan l. Other receivables - trade transactions
Tagihan lainnya - transaksi perdagangan adalah Other receivables - trade transactions represent
tagihan sebagai akibat dari perjanjian pemberian receivables resulting from contracts for trade-
fasilitas perdagangan kepada debitur yang akan related facilities given to customers, which will be
ditagih pada saat jatuh tempo. collected on maturity.
Tagihan lainnya diklasifikasikan sebagai aset Other receivables - trade transactions are
keuangan dalam kelompok biaya perolehan classified as financial assets at amortised cost.
diamortisasi. Lihat Catatan 2c untuk kebijakan Refer to Note 2c for the accounting policy of
akuntansi aset keuangan dalam kelompok biaya amortised cost.
perolehan diamortisasi.
103
Page 1007
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
m. Tagihan atas efek-efek yang dibeli dengan m. Securities purchased under agreements to
janji dijual kembali dan liabilitas atas efek- resell and securities sold under agreements to
efek yang dijual dengan janji dibeli kembali repurchase liabilities
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
dijual kembali diklasifikasikan sebagai aset are classified as financial assets at amortised cost.
keuangan dalam kelompok biaya perolehan Refer to Note 2c for the accounting policy financial
diamortisasi. Lihat Catatan 2c untuk kebijakan assets of amortised cost.
akuntansi atas aset keuangan dalam kelompok
biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
dijual kembali disajikan sebagai aset dalam are presented as assets in the consolidated
laporan posisi keuangan konsolidasian sebesar statement of financial position at the agreed resale
harga pembelian kembali yang disepakati price less unamortised prepaid interest and
dikurangi dengan bunga dibayar dimuka yang allowance for impairment losses. The difference
belum diamortisasi dan cadangan kerugian between the purchase price and the agreed resale
penurunan nilai. Selisih antara harga beli dan price is treated as deferred (unamortised) interest
harga jual kembali yang disepakati diperlakukan income and amortised as income over the period,
sebagai pendapatan bunga dibayar dimuka dan commencing from the acquisition date to the resale
diakui sebagai pendapatan bunga selama jangka date using the effective interest rate method.
waktu sejak efek-efek tersebut dibeli hingga dijual
kembali dengan menggunakan metode suku
bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities at amortised
keuangan yang diukur dengan biaya perolehan cost. Refer to Note 2c for the accounting policy for
diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
Entitas Anak mencatat transaksi reverse repo The Subsidiaries recognised the reverse repo
syariah mengacu ke PSAK No. 411 tentang sharia in accordance with SFAS No. 411 regarding
“Akuntansi Wa’d” yang diterapkan secara “Accounting Wa’d” which applied prospectively. At
prospektif. Pada saat pengakuan awal, Entitas initial recognition, Subsidiaries classified sharia
Anak mengklasifikasikan surat berharga syariah securities as measured at fair value through other
dalam kategori diukur pada nilai wajar melalui comprehensive income. Gains or losses arising
penghasilan komprehensif lain. Keuntungan atau from changes in fair value are recognised in other
kerugian dari perubahan nilai wajar diakui dalam comprehensive income.
penghasilan komprehensif lain.
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading
perdagangan) dicatat dalam laporan posisi purposes) are recognised in the consolidated
keuangan konsolidasian berdasarkan nilai statement of financial position at their fair values.
wajarnya. Nilai wajar tersebut ditentukan Fair value is determined based on market value
berdasarkan harga pasar dengan menggunakan using Revinitif Eikon rate at reporting date or
kurs Revinitif Eikon pada tanggal laporan atau discounted cash flow method.
metode diskonto arus kas.
Tagihan derivatif disajikan sebesar keuntungan Derivative receivables are presented at the amount
yang belum direalisasi dari kontrak derivatif. of unrealised gain from derivative contracts.
Liabilitas derivatif disajikan sebesar kerugian Derivative payables are presented at the amount of
yang belum direalisasi dari kontrak derivatif. unrealised loss from derivative contracts.
104
Page 1008
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
(lanjutan) (continued)
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan konsolidasian presented in the consolidated financial statements
berdasarkan tujuan Bank atas transaksi yaitu based on its purpose designated upon acquisition,
untuk (1) lindung nilai atas nilai wajar, (2) lindung for (1) fair value hedge, (2) cash flow hedge,
nilai atas arus kas, (3) lindung nilai atas investasi (3) net investment in a foreign operation hedge,
bersih pada kegiatan operasi luar negeri dan (4) and (4) trading instruments as follows:
instrumen perdagangan, sebagai berikut:
1. Keuntungan atau kerugian dari kontrak 1. Gain or loss on a derivative contract
derivatif yang ditujukan dan memenuhi designated and qualified as a fair value
syarat sebagai instrumen lindung nilai atas hedging instrument and the gain or loss
nilai wajar dan keuntungan atau kerugian arising from the changes in fair value of
atas perubahan nilai wajar aset dan liabilitas hedged assets and liabilities is recognised as
yang dilindungi, diakui sebagai laba atau rugi gain or loss that can be set off one another
yang dapat saling hapus dalam periode during the same accounting year. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge ineffectiveness
terjadi menunjukkan terjadinya and directly recognised as gain or loss in the
ketidakefektifan lindung nilai dan secara current year.
langsung diakui sebagai laba atau rugi tahun
berjalan.
2. Bagian efektif dari keuntungan atau kerugian 2. The effective portion arising from gain or loss
atas kontrak derivatif yang ditujukan sebagai of derivative contracts designated as cash flow
lindung nilai atas arus kas dilaporkan hedge instruments is reported as other
sebagai penghasilan komprehensif lain. comprehensive income. The hedge ineffective
Bagian yang tidak efektif dari lindung nilai portion is recognised as a gain or loss in the
dilaporkan sebagai laba atau rugi tahun current year.
berjalan.
3. Keuntungan atau kerugian dari kontrak 3. Gain or loss arising from derivative contract
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge
atas investasi bersih pada kegiatan operasi in a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the
komprehensif lain, sepanjang transaksi transactions are effectively recognised as
tersebut dianggap efektif sebagai transaksi hedge transactions.
lindung nilai.
4. Keuntungan atau kerugian dari kontrak 4. Gain or loss arising from derivative contract
derivatif yang tidak ditujukan sebagai that is not designated as a hedging instrument
instrumen lindung nilai (atau kontrak derivatif (or derivative contract that does not qualify as
yang tidak memenuhi persyaratan sebagai a hedging instrument) is recognised as gain or
instrumen lindung nilai) diakui sebagai laba loss in current year.
atau rugi pada tahun berjalan.
Tagihan derivatif diklasifikasikan sebagai aset Derivative receivables are classified as financial
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss,
wajar melalui laba rugi, sedangkan liabilitas meanwhile derivative payables are classified as
derivatif diklasifikasikan sebagai liabilitas financial liabilities at fair value through profit or
keuangan dalam kelompok diukur pada nilai loss. Refer to Note 2c for the accounting policy of
wajar melalui laba rugi. Lihat Catatan 2c untuk financial assets and liabilities at fair value through
kebijakan akuntansi untuk aset keuangan dan profit or loss.
liabilitas keuangan dalam kelompok diukur pada
nilai wajar melalui laba rugi.
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah
Kredit yang diberikan adalah penyediaan uang Loans represent the provision of cash or cash
atau tagihan yang dapat disetarakan dengan kas, equivalent receivables based on lending
berdasarkan persetujuan atau kesepakatan agreements with borrowers, which the borrowers
pinjam-meminjam dengan debitur yang are required to repay their debts with interest after
mewajibkan debitur untuk melunasi utang berikut a specified period, and matured trade finance
bunganya setelah jangka waktu tertentu dan facilities which have not been settled within
tagihan yang berasal dari transaksi perdagangan 15 days.
yang telah jatuh tempo yang belum diselesaikan
dalam waktu 15 hari.
105
Page 1009
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Kredit sindikasi, kredit dalam rangka pembiayaan Syndicated loans, direct financing and joint
langsung dan pembiayaan bersama serta financing, and channelling loans are stated at their
penerusan dinyatakan sebesar saldonya sesuai outstanding balances in proportion to the risks
dengan porsi kredit yang risikonya ditanggung borne by the Bank and its Subsidiaries.
oleh Bank Mandiri dan Entitas Anak.
Piutang/pembiayaan syariah Sharia receivables/financing
Di dalam kredit yang diberikan termasuk Included in loans are financing provided by
pembiayaan oleh PT Bank Syariah Indonesia PT Bank Syariah Indonesia Tbk. (previously
Tbk. (dahulu PT Bank Syariah Mandiri (“BSM”)), PT Bank Syariah Mandiri (“BSM”)), a Subsidiary, in
Entitas Anak, berupa piutang, pembiayaan the form of sharia receivables, sharia financing and
syariah dan pinjaman qardh. funds of qardh.
Mudharabah adalah kerja sama suatu usaha Mudharabah financing is a co-operation for certain
antara pihak pertama (malik, shahibul maal atau project between first party (malik, shahibul maal or
Entitas Anak) yang menyediakan seluruh modal Subsidiary) as owner of fund and second party
dan pihak kedua (amil, mudharib atau nasabah) (amil, mudharib or debtors) as fund manager and
yang bertindak selaku pengelola dana dengan the profit will be shared in accordance with
membagi keuntungan usaha sesuai dengan percentage as stated in the agreement, meanwhile
persentase tertentu yang disepakati dalam akad, losses will be borne by the Subsidiary except if the
sedangkan kerugian ditanggung sepenuhnya second party does negligence, error or violate the
oleh Entitas Anak kecuali jika pihak kedua agreement. Mudharabah financing is stated at the
melakukan kesalahan yang disengaja, lalai atau outstanding financing balance less allowance for
menyalahi perjanjian. Pembiayaan mudharabah possible losses.
dinyatakan sebesar saldo pembiayaan dikurangi
dengan penyisihan kerugian.
Musyarakah adalah kerja sama di antara dua Musyarakah financing is a co-operation between
pihak atau lebih untuk suatu usaha tertentu two or more parties for a certain business wherein
dimana masing-masing pihak memberikan porsi each party provides a portion of fund on condition
dana dengan ketentuan bahwa keuntungan akan that the profit shall be shared based on the agreed
dibagi sesuai dengan persentase yang percentage, whereas losses shall be borne in
disepakati, sedangkan kerugian ditanggung accordance with the portion of the fund of each
sesuai dengan porsi dana masing-masing. party. Permanent musyarakah financing is
Pembiayaan musyarakah permanen adalah musyarakah in which the fund portion of each
musyarakah dengan ketentuan bagian dana partner is stated explicitly in the contract and
setiap mitra ditentukan sesuai akad dan remains the same until the contract expires.
jumlahnya tetap hingga akhir masa akad. Declining musyarakah financing (musyarakah
Pembiayaan musyarakah menurun (musyarakah mutanaqisha) is musyarakah in which the fund
mutanaqisha) adalah musyarakah dengan portion of one of the partners will be transferred in
ketentuan bagian dana salah satu mitra akan several stages to the other partner, resulting in the
dialihkan secara bertahap kepada mitra lainnya declining of fund portion of one of the partners, and
sehingga bagian dananya akan menurun dan at the end of contract, the other partner will
pada akhir masa akad mitra lain tersebut akan become the sole owner of the business.
menjadi pemilik penuh usaha tersebut. Musyarakah financing is stated at the outstanding
Pembiayaan musyarakah dinyatakan sebesar financing balance less allowance for possible
saldo pembiayaan dikurangi dengan penyisihan losses.
kerugian.
Akad murabahah adalah akad pembiayaan suatu Murabahah contracts are the financing of goods by
barang dengan menegaskan harga beli kepada confirming purchase price to a buyer and the buyer
pembeli dan dibayar dengan harga yang lebih pays it at a higher price as an agreed profit.
tinggi sebagai marjin yang disepakati. Murabahah Murabahah is the transaction of sales of goods by
adalah transaksi penjualan barang dengan stating the acquisition cost and income (margin)
menyatakan harga perolehan dan keuntungan that has been agreed by the seller and buyer.
(marjin) yang disepakati oleh penjual dan
pembeli.
106
Page 1010
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Piutang murabahah diklasifikasikan sebagai aset Murabahah receivables is classified as financial
keuangan dalam kategori pinjaman yang assets under loans and receivables according to
diberikan dan piutang sesuai PSAK No. 239 SFAS No. 239 “Financial Instruments: Recognition
“Instrumen Keuangan: Pengakuan dan and Measurements”.
Pengukuran”.
Piutang murabahah pada awalnya diukur pada Murabahah receivables initially is stated at net
nilai bersih yang dapat direalisasi ditambah realizable value plus transaction cost/directly
dengan biaya transaksi/pendapatan administrasi attributable administration fee and additional
yang dapat diatribusikan secara langsung dan acquisition cost to acquire those financial assets
biaya tambahan untuk memperoleh aset and after initial recognition, it is measured at
keuangan tersebut, dan setelah pengakuan awal amortised cost using the effective interest rate
diukur pada biaya perolehan diamortisasi method less the allowance for impairment losses.
menggunakan metode tingkat imbal hasil efektif
dikurangi cadangan kerugian penurunan nilai.
Piutang murabahah dinyatakan sebesar jumlah Murabahah receivables is stated at the balance of
piutang setelah dikurangi dengan marjin yang the receivable less realizable deferred margin and
ditangguhkan yang dapat direalisasikan dengan allowance for possible losses. The Subsidiary
cadangan kerugian penurunan nilai. Entitas Anak calculates the allowance for impairment loss on
menetapkan cadangan kerugian penurunan nilai receivables according to the murabahah
atas piutang sesuai dengan kualitas piutang receivables quality based on review on each of
murabahah berdasarkan penelaahan atas receivables balance.
masing-masing saldo piutang.
Piutang istishna adalah pembiayaan barang Istishna receivables is the financing of goods in the
dalam bentuk pemesanan pembuatan barang form of manufacturing the ordered goods with the
tertentu dengan kriteria dan persyaratan tertentu agreed criteria and specification by both of orderer
yang disepakati antara pemesan atau pembeli or buyer (mustashni) and manufacturer or seller
(mustashni) dan penjual atau pembuat (shani). (shani). Istishna receivables is presented based on
Piutang istishna disajikan sebesar tagihan the outstanding billings less allowance for possible
kepada pembeli dikurangi penyisihan kerugian. losses.
Pinjaman qardh adalah pinjaman dana kepada Qardh borrowings is borrowings at the condition
nasabah dengan ketentuan bahwa nasabah wajib that the borrower should repay the loan at
mengembalikan dana yang diterimanya pada specified period of time. The Subsidiary will obtain
waktu yang telah disepakati. Atas transaksi ini, a fee (ujrah) from this transaction, which is
Entitas Anak mendapatkan ujrah (imbalan) dan recognised upon receipt. Qardh included hawalah
diakui pada saat diterima. Pinjaman qardh and rahn financing agreement. Hawalah is transfer
meliputi pembiayaan dengan akad hawalah dan of debts from debtors to other party (Subsidiary)
rahn. Akad hawalah adalah akad pengalihan which obligates to bear or pay.
utang dari pihak yang berutang (nasabah)
kepada pihak lain (Entitas Anak) yang wajib
menanggung atau membayar.
Rahn merupakan transaksi gadai barang atau Rahn represents the pledge of goods or assets
harta dari nasabah kepada Entitas Anak dengan owned by the customer to the Subsidiary for an
uang sebagai gantinya. Barang atau harta yang equivalent amount of money. Assets or goods
digadaikan tersebut dinilai sesuai harga pasar pledged are appraised based on market value, less
dikurangi persentase tertentu. Atas transaksi ini, a certain deduction percentage. The Subsidiary will
Entitas Anak mendapatkan ujrah (imbalan) dan obtain a fee (ujrah), which is recognised upon
diakui pada saat diterima. Rahn disajikan receipt. Rahn is stated at its outstanding balance
sebesar saldo dikurangi penyisihan kerugian. less allowance for possible losses.
107
Page 1011
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Kredit yang diberikan dan o. Loans and sharia receivables/financing
piutang/pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing are
syariah diklasifikasikan sebagai aset keuangan classified as financial assets in loans and
dalam kelompok pinjaman yang diberikan dan receivables category. Refer to Note 2c for the
piutang. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for loans and
akuntansi atas aset keuangan dalam kelompok receivables.
pinjaman yang diberikan dan piutang.
Restrukturisasi kredit yang diberikan Loan restructuring
Restrukturisasi kredit dilakukan kepada debitur Loan restructuring is done for debtors who has
yang berpotensi atau mengalami kesulitan dalam potential or experiencing difficulties in fulfilling their
memenuhi kewajibannya. Restrukturisasi kredit obligations. Restructuring includes modification of
meliputi modifikasi persyaratan kredit, konversi loan terms, conversion of loans into share/stock or
kredit menjadi saham atau instrumen keuangan other financial instruments and/or a combination of
lainnya dan/atau kombinasi dari keduanya. both.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring due to modification of
yang berkaitan dengan modifikasi persyaratan the terms of the loans are recognised as part of
kredit diakui dalam bentuk cadangan kerugian allowance for impairment losses only if the present
penurunan nilai bila nilai sekarang dari jumlah value of total future cash receipts specified in the
penerimaan kas yang akan datang yang telah new terms of the loans including receipts
ditentukan dalam persyaratan kredit yang baru, designated as interest and loan principal, are less
termasuk penerimaan yang diperuntukkan than the carrying amount of loans before
sebagai bunga maupun pokok, adalah lebih kecil restructuring.
dari nilai kredit yang diberikan yang tercatat
sebelum restrukturisasi.
Untuk restrukturisasi kredit dengan cara konversi For loan restructuring which involve a conversion
kredit yang diberikan menjadi saham atau of loans into share/stock or other financial
instrumen keuangan lainnya, kerugian dari instruments, a loss on loan restructuring is
restrukturisasi kredit diakui dalam bentuk recognised as part of allowance for impairment
cadangan kerugian penurunan nilai apabila nilai losses if the fair value of the share or financial
wajar penyertaan saham atau instrumen instruments received, deducted by estimated
keuangan yang diterima dikurangi estimasi biaya expenses to sell the share or other financial
untuk menjualnya adalah lebih kecil dari nilai instruments, is less than the carrying amount of
buku kredit yang diberikan. loans.
Bank memiliki ketentuan internal mengenai The Bank formed internal regulation regarding the
debitur yang layak untuk dikeluarkan dari daftar debtors that are eligible to be removed from the list
kredit yang direstrukturisasi, yaitu apabila of restructured loans, i.e. when the loan/debtor has
kredit/debitur telah memenuhi kriteria sebagai met the following criteria:
berikut:
i. Kualitas kredit telah dikategorikan Lancar i. Credit quality has been categorised as Current
(kolektibilitas 1) sesuai dengan hasil reviu (collectability 1) according to the review results
berdasarkan 3 (tiga) pilar penetapan kualitas by three (3) pillars of credit quality on Bank
kredit dari Bank Indonesia; Indonesia;
ii. Tingkat suku bunga yang dikenakan atas ii. The interest rate charged on the current loan
fasilitas kredit berjalan merupakan tingkat facility is the commercial interest rate to
suku bunga komersial yang diberikan debtors in accordance with the relevant credit
kepada debitur sesuai dengan segmen kredit segments above the base lending rate;
yang bersangkutan di atas base lending rate;
iii. Tidak terdapat Tunggakan Bunga yang iii. There are no Deferred Delinquency Interest
Dijadwalkan Kembali (TBYD) dan Bunga (TBYD) and Deferred Interest (BYDT) which
yang Ditangguhkan (BYDT) yang masih have not yet been settled.
belum selesai.
p. Piutang pembiayaan konsumen p. Consumer financing receivables
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diakui pada awalnya dengan nilai wajar ditambah are recognised initially at fair value, plus
biaya-biaya transaksi dan dikurangi yield transaction costs and deducted by yield enhancing
enhancing income yang dapat diatribusikan income that is directly attributable, and
secara langsung dan selanjutnya diukur dengan subsequently measured at amortised cost using
biaya perolehan diamortisasi menggunakan the effective interest rate method.
metode suku bunga efektif.
108
Page 1012
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Piutang pembiayaan konsumen (lanjutan) p. Consumer financing receivables (continued)
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diklasifikasikan sebagai biaya perolehan are classified at amortised cost. Refer to Note 2c
diamortisasi. Lihat Catatan 2c untuk perlakuan for the accounting policy of financial assets
akuntansi aset keuangan dalam kelompok biaya classified at amortised cost.
perolehan diamortisasi.
Penyelesaian kontrak sebelum masa Early termination before end of consumer financing
pembiayaan konsumen berakhir diperlakukan is treated as a cancellation of an receivables’ terms
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is
konsumen dan laba atau rugi yang terjadi diakui credited or charged to the current year’s
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and other
komprehensif lain konsolidasian tahun berjalan comprehensive income at the transaction date.
pada tanggal terjadinya transaksi.
Restrukturisasi kredit dapat dilakukan dengan Loan/financing restructuring can be done by
cara pengalihan kredit, melanjutkan kredit, transfer of financing, financing continuation,
mengangsur kembali, mengubah jatuh tempo, re-installment payment, change the due date,
mengubah tenor dan/atau menambah uang change the tenor and/or increase the down
muka. payment.
Pendapatan pembiayaan konsumen yang belum Subsidiaries’ unearned consumer financing income
diakui milik Entitas Anak merupakan selisih is the difference between total installments to be
antara jumlah keseluruhan pembayaran received from customers and the total financing
angsuran yang akan diterima dari konsumen principal which is recognised as consumer
dengan jumlah pokok pembiayaan, yang akan financing income over the term of the contract
diakui sebagai pendapatan pembiayaan using effective interest rate.
konsumen selama jangka waktu kontrak
menggunakan metode suku bunga efektif.
Piutang pembiayaan konsumen merupakan Consumer financing receivables are net of joint
jumlah piutang setelah dikurangi dengan bagian financing receivables after deducted with joint
pembiayaan bersama dimana risiko kredit financing portion where joint financing providers
ditanggung oleh pemberi pembiayaan bersama bear credit risk in accordance with its portion
sesuai dengan porsinya (without recourse), (without recourse), unearned consumer financing
pendapatan pembiayaan yang belum diakui dan income and allowance for impairment losses.
cadangan kerugian penurunan nilai.
Piutang pembiayaan konsumen yang dibiayai Joint financing receivables that are jointly financed
bersama pihak-pihak lain dimana masing-masing with other parties, bears credit risk in accordance
pihak menanggung risiko kredit sesuai dengan with their financing portion (without recourse) are
porsinya (without recourse) disajikan di laporan presented on a net basis in the consolidated
posisi keuangan konsolidasian secara bersih. statement of financial position. Consumer financing
Pendapatan pembiayaan konsumen dan beban income and interest expense related to joint
bunga yang terkait dengan pembiayaan bersama financing without recourse are also presented on a
without recourse disajikan secara bersih di net basis in the consolidated statement of profit or
laporan laba rugi dan penghasilan komprehensif loss and other comprehensive income.
lain konsolidasian.
Dalam pembiayaan bersama without recourse, In joint financing without recourse, the Subsidiaries
Entitas Anak berhak menentukan tingkat bunga has the right to set higher interest rates to
yang lebih tinggi kepada pelanggan dari tingkat customers than those that are stated in the joint
bunga yang ditetapkan dalam perjanjian dengan financing agreements with joint financing providers.
pemberi pembiayaan bersama. Selisihnya The difference is recognised as revenue and
merupakan pendapatan dan disajikan sebagai disclosed part of as “Consumer financing income”.
bagian dari “Pendapatan pembiayaan
konsumen”.
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases
Investasi bersih dalam sewa pembiayaan Net investment finance leases are classified at
diklasifikasikan sebagai biaya perolehan amortised cost. Refer to Note 2c to the accounting
diamortisasi. Lihat Catatan 2c untuk kebijakan policy for at amortised cost.
akuntansi atas biaya perolehan diamortisasi.
109
Page 1013
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases (continued)
(lanjutan)
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the right option to purchase the
membeli aset yang disewa-pembiayaankan pada leased asset at the end of the lease period at a
akhir masa sewa pembiayaan dengan harga price which has mutually agreed upon at the
yang telah disetujui bersama pada saat commencement of the agreement.
dimulainya perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa Early termination before end of finance leases’
pembiayaan berakhir diperlakukan sebagai terms is treated as a cancellation of an existing
pembatalan kontrak sewa dan laba atau rugi contracts and the resulting gain or loss is
yang timbul diakui dalam laporan laba rugi dan recognised in the current year consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other
tahun berjalan. comprehensive income.
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud intangible assets
i. Aset tetap dan perangkat lunak i. Fixed assets and software
Pada tanggal 1 April 2016, Grup melakukan On 1 April 2016, the Group changed their
perubahan kebijakan akuntansi atas tanah accounting policy relating to land from cost
dari model biaya menjadi model revaluasi. model into revaluation model. The land is
Tanah disajikan sebesar nilai wajar. stated at fair value.
Penilaian terhadap tanah dilakukan oleh Appraisal of the land is performed by a
penilai independen eksternal yang memiliki certified external independent appraiser.
sertifikasi. Penilaian atas aset tersebut Assessment of those assets are conducted
dilakukan secara berkala untuk memastikan regularly to ensure that the fair value of the
bahwa nilai wajar aset yang direvaluasi tidak revaluated asset is not materially different
berbeda secara material dengan nilai from its carrying value.
tercatatnya.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly and fluctuative, it is necessary to
fluktuatif, maka perlu direvaluasi secara revaluate the assets on an annual basis,
tahunan, sedangkan jika nilai wajar dari aset whereas if the fair value of the revalued asset
yang direvaluasi tidak mengalami perubahan does not change significantly, it is necessary
yang signifikan dan fluktuatif, maka perlu to revaluate at a minimum every 3 years.
dilakukan revaluasi minimal 3 tahun sekali.
Kenaikan nilai tercatat yang timbul dari The increase in the carrying value arising from
revaluasi tanah dicatat sebagai “Selisih the revaluation of land is recorded as "Net
bersih revaluasi aset tetap” dan disajikan differences in fixed assets revaluation" and is
sebagai “Penghasilan komprehensif lain”. presented as "Other comprehensive income".
Penurunan nilai tercatat yang timbul dari Any impairment arising from the revaluation is
revaluasi dicatat sebagai beban pada tahun recorded as expense of the current year. If the
berjalan. Apabila aset tersebut memiliki asset had a balance of "Net differences in
saldo “Selisih bersih revaluasi aset tetap” fixed assets revaluation" that is presented as
yang disajikan sebagai “penghasilan "other comprehensive income", then the
komprehensif lain”, maka selisih penurunan impairment difference recorded is charged
nilai tercatat tersebut dibebankan terhadap against "Net differences in fixed assets
“Selisih bersih revaluasi aset tetap” dan revaluation" and the rest is recognised as
sisanya diakui sebagai beban tahun berjalan. expense of the current year.
Grup melakukan revaluasi di tahun 2016 Group conducted revaluation in 2016, for
untuk tujuan akuntansi dan pajak dimana accounting and tax purposes where the Group
entitas memperoleh persetujuan dari otoritas obtained approval from the tax authorities. The
perpajakan. Jumlah pajak yang telah dibayar amount of taxes paid is recognised in other
diakui di penghasilan komprehensif lain dan comprehensive income and accumulated in
terakumulasi dalam ekuitas dan di-offset equity and offset against Net differences in
pada bagian selisih bersih revaluasi aset fixed assets revaluation.
tetap.
110
Page 1014
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Aset tetap, kecuali tanah, dinyatakan Fixed assets except for land are stated at cost
sebesar biaya perolehan dikurangi less accumulated depreciation and impairment
akumulasi penyusutan dan penyisihan losses. Such cost includes the cost of
penurunan nilai. Biaya perolehan termasuk replacing part of the fixed assets when that
biaya penggantian bagian aset tetap saat cost is incurred, if the recognition criteria are
biaya tersebut terjadi, jika memenuhi kriteria met. Likewise, when a major inspection is
pengakuan aset tetap. Selanjutnya, pada performed, its cost is recognised in the
saat inspeksi yang signifikan dilakukan, carrying amount of the fixed assets as a
biaya inspeksi itu diakui ke dalam jumlah replacement if the recognition criteria are
tercatat (carrying amount) aset tetap sebagai fulfilled. All other repair and maintenance
suatu penggantian jika memenuhi kriteria costs that do not have future economic benefit
pengakuan. Semua biaya pemeliharaan dan are recognised in the consolidated statement
perbaikan yang tidak memenuhi kriteria of profit or loss and other comprehensive
pengakuan diakui dalam laporan laba rugi incomes as incurred. Software is recognised
dan penghasilan komprehensif lain as intangible assets.
konsolidasian pada saat terjadinya.
Perangkat lunak diakui sebagai aset
takberwujud.
Penyusutan dan amortisasi dihitung dengan Depreciation and amortization are calculated
menggunakan metode garis lurus selama using the straight-line method over the
umur manfaat ekonomis aset tetap dan aset estimated useful life of fixed assets and
takberwujud yang diestimasi. Estimasi umur intangible assets. The estimated useful life
manfaat ekonomis dan persentase and percentage of depreciation and
penyusutan dan amortisasi per tahun adalah amortization per annum are as follows:
sebagai berikut:
Tahun/ Persentase/
Years Percentage
Bangunan 20 5% Buildings
Perlengkapan, peralatan Furniture and fixtures, office
kantor, komputer dan equipment, computer and
kendaraan bermotor 4-5 20% - 25% vehicles
Perangkat lunak 5 20% Software
Jumlah tercatat aset tetap dihentikan Fixed assets are derecognised upon disposal
pengakuannya pada saat dilepaskan atau or when no future economic benefits are
saat tidak ada manfaat ekonomis masa expected from their use or disposal. Any gain
depan yang diharapkan dari penggunaan or loss arising from the derecognition of the
atau pelepasannya. Laba atau rugi yang fixed asset (calculated as the difference
timbul dari penghentian pengakuan aset between the net disposal proceeds and the
tetap (dihitung sebagai perbedaan antara carrying amount of the fixed asset) is included
jumlah neto hasil pelepasan dan jumlah in the consolidated statement of profit or loss
tercatat dari aset tetap) dimasukkan dalam and other comprehensive income in the year
laporan laba rugi dan penghasilan which the fixed asset is derecognised.
komprehensif lain konsolidasian pada tahun
berjalan aset tetap tersebut dihentikan
pengakuannya.
Pada setiap akhir tahun buku, nilai residu, The fixed asset’s residual values, useful life
umur manfaat ekonomis dan metode and methods of depreciation are reviewed,
penyusutan dikaji ulang dan jika tidak sesuai and adjusted prospectively if appropriate at
dengan keadaan akan disesuaikan secara the end of each financial year.
prospektif.
Aset tetap dalam pembangunan dinyatakan Construction in progress of fixed asset is
sebesar biaya perolehan dan disajikan stated at cost and presented as part of fixed
sebagai bagian dari aset tetap. Ketika aset assets. Accumulated costs are reclassified to
dalam pembangunan telah selesai dan siap the appropriate fixed assets account when the
digunakan, akumulasi biaya perolehan assets are substantially complete and ready
direklasifikasikan ke akun aset tetap yang for their intended use.
sebenarnya.
111
Page 1015
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Sesuai dengan PSAK No. 216 (Revisi 2011) In accordance with SFAS No. 216 (Revised
tentang “Aset Tetap”, biaya perolehan hak 2011) regarding "Fixed Assets", the cost of
atas tanah dalam bentuk hak guna usaha, land rights in the form of right to cultivate, right
hak guna bangunan dan hak pakai diakui to build and use rights are recognised as fixed
sebagai aset tetap. Biaya perolehan tersebut assets. The acquisition cost is the cost that
merupakan biaya yang dapat diatribusikan are directly attributable to obtain land rights,
secara langsung untuk memperoleh hak atas including the cost of legal rights to the land
tanah tersebut termasuk biaya pengurusan when the land was first acquired.
legal hak atas tanah ketika tanah diperoleh
pertama kali.
Hak atas tanah dalam bentuk hak guna Land rights in the form of right to cultivate,
usaha, hak guna bangunan dan hak pakai right to build and use rights are not amortised,
tidak disusutkan, kecuali terdapat bukti yang unless there is evidence to indicate that the
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is likely to
pembaruan hak atas tanah tersebut or definitely not obtained.
kemungkinan besar atau pasti tidak
diperoleh.
PSAK No. 236 (Revisi 2014) tentang SFAS No. 236 (Revised 2014) regarding
“Penurunan Nilai Aset” mensyaratkan bahwa “Impairment of Assets” requires that the
nilai tercatat aset tetap dikaji ulang setiap carrying amounts of fixed assets are reviewed
tanggal laporan posisi keuangan at each consolidated statement of financial
konsolidasian untuk menilai apakah aset position date to assess whether they are
tetap tersebut nilai tercatatnya lebih tinggi recorded in excess of their recoverable
dari nilai terpulihkan (recoverable amounts) amounts of the fixed assets. If the carrying
dari aset tetap tersebut. Jika nilai tercatat value exceeds this estimated recoverable
aset tetap melebihi taksiran nilai terpulihkan amount, assets are written down to their
dari aset tetap tersebut, nilai tercatat aset recoverable amounts of the fixed assets.
tetap harus diturunkan menjadi nilai
terpulihkan dari aset tetap tersebut.
ii. Aset dan liabilitas sewa ii. Leased assets and liabilities
Grup telah menerapkan PSAK No. 116 The Group has implemented SFAS No. 116
“Sewa” sejak tanggal 1 Januari 2020. “Lease” since 1 January 2020.
PSAK No. 116 menerapkan persyaratan SFAS No. 116 applies new or amended
baru atau amendemen sehubungan dengan requirements with respect to lease accounting.
akuntansi sewa. Standar ini This standard introduces significant changes
memperkenalkan perubahan signifikan untuk to lessee accounting by eliminating the
akuntansi penyewa dengan menghapus distinction between operating and financing
perbedaan antara sewa operasi dan leases, and requires recognition of right-of-use
pembiayaan, serta mensyaratkan pengakuan assets and recognition of lease liabilities at
aset hak guna dan pengakuan liabilitas sewa lease inception for all leases, except for short-
pada saat dimulainya sewa untuk seluruh term leases and leases of low-value assets. In
sewa, kecuali untuk sewa jangka pendek contrast to lessee accounting, the
dan sewa aset bernilai rendah. Berbeda requirements for lessor accounting are mostly
dengan akuntansi penyewa, persyaratan unchanged.
untuk akuntansi pesewa sebagian besar
tidak berubah.
PSAK No. 116 menentukan apakah kontrak SFAS No. 116 determines whether a contract
merupakan, atau mengandung sewa atas is, or contains a lease on the basis that the
dasar jika penyewa memiliki hak untuk lessee has the right to control the use of the
mengendalikan penggunaan aset selama asset for a specified period of time in
suatu jangka waktu tertentu untuk exchange for certain consideration.
dipertukarkan dengan imbalan.
Grup menggunakan tingkat diskonto tunggal The Group uses a single discount rate for
untuk portofolio sewa dengan karakteristik lease portfolios with similar characteristics.
yang hampir sama.
112
Page 1016
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Grup menerapkan pendekatan pengakuan The Group applies a single recognition and
dan pengukuran tunggal untuk seluruh sewa, measurement approach to all leases, except
kecuali untuk sewa jangka pendek dan sewa for short-term leases and low-value asset
aset bernilai rendah. Grup mengakui liabilitas leases. The Group recognises a lease
sewa untuk melakukan pembayaran sewa liabilities to make lease payments and rights of
dan aset hak guna yang mewakili hak untuk use assets that represent the right to use the
menggunakan aset pendasar. underlying asset.
Grup mengakui aset hak guna pada tanggal The Group recognised the rights of use assets
dimulainya sewa. Aset hak guna diukur pada at the inception date of the lease. The rights of
biaya perolehan, dikurangi akumulasi use assets are measured at cost, less
penyusutan dan kerugian penurunan nilai, accumulated depreciation and impairment
dan disesuaikan untuk setiap pengukuran losses, and adjusted for any remeasurement
kembali liabilitas sewa. Liabilitas sewa of the lease liabilities. Lease liabilities are the
merupakan jumlah pembayaran sewa yang amount of lease payments accrued until the
masih harus dibayar hingga akhir masa end of the lease term, discounted using the
sewa yang didiskontokan dengan incremental loan interest rate. The cost of right
menggunakan suku bunga pinjaman of use assets includes the amount of lease
inkremental. Biaya aset hak guna mencakup liability recognised, initial direct costs paid,
jumlah liabilitas sewa yang diakui, biaya recovery costs and lease payments made on
langsung awal yang dibayarkan, biaya or before the start date of the lease less lease
pemulihan dan pembayaran sewa yang incentives received. Rights of use assets are
dilakukan pada atau sebelum tanggal mulai depreciated using the straight-line method
sewa dikurangi insentif sewa yang diterima. over the shorter period between the lease
Aset hak guna disusutkan dengan metode term and the estimated useful life of the asset,
garis lurus selama jangka waktu yang lebih as follows:
pendek antara masa sewa dengan estimasi
masa manfaat aset, sebagai berikut:
- Bangunan : 20 tahun/years Buildings -
- Mesin kantor : 5 tahun/years Office machines -
- Komputer perangkat keras : 5 tahun/years Computer hardware -
- Komputer perangkat lunak : 5 tahun/years Computer software -
- Inventaris kantor : 5 tahun/years Office equipment -
- Inventaris rumah dinas dan mess : 5 tahun/years Equipment of official houses and mess -
- Kendaraan bermotor : 5 tahun/years Motor vehicle -
Jika kepemilikan aset sewa dialihkan ke If the ownership of the leased asset is
Grup pada akhir masa sewa atau transferred to the Group at the end of the
pembayaran sewa mencerminkan lease term or the lease payments reflect the
pelaksanaan opsi pembelian, penyusutan exercise of the purchase option, depreciation
dihitung menggunakan estimasi masa is calculated using the estimated useful life of
manfaat ekonomis aset. Aset hak guna diuji the asset. Rights of use assets are assessed
penurunan nilainya sesuai dengan PSAK for impairment in accordance with SFAS No.
No. 236 “Penurunan Nilai Aset”. 236 “Impairment of Assets”.
Pada tanggal dimulainya sewa, Grup At the inception date of the lease, the Group
mengakui liabilitas sewa yang diukur pada recognises lease liabilities which measured at
nilai kini dari pembayaran sewa masa depan the present value of future lease payments to
yang akan dilakukan selama masa sewa. be made over the lease term. Lease payments
Pembayaran sewa termasuk pembayaran include fixed payments (including substantially
tetap (termasuk pembayaran tetap secara- fixed payments) less lease incentive
substansi) dikurangi piutang insentif sewa, receivables, variable lease payments that are
pembayaran sewa variabel yang bergantung index or interest rate dependent, and the
pada indeks atau suku bunga, dan jumlah amount expected to be paid in a residual value
yang diharapkan akan dibayar dalam guarantee. Lease payments also include the
jaminan nilai residu. Pembayaran sewa juga reasonable exercise price for the purchase
termasuk harga eksekusi opsi pembelian option if it is determined to be made by the
yang wajar jika dipastikan akan dilakukan Group and the payment of a penalty to
oleh Grup dan pembayaran penalti untuk terminate the lease, if the lease term reflects
mengakhiri sewa, jika jangka waktu sewa the Group exercising the lease termination
mencerminkan Grup mengeksekusi opsi option. Variable lease payments that are not
penghentian sewa. Pembayaran sewa dependent on an index or interest rate are
variabel yang tidak bergantung pada indeks recognised as an expense in the period in
atau suku bunga diakui sebagai beban pada which the event or condition that triggers the
periode di mana peristiwa atau kondisi yang payment occurs.
memicu pembayaran terjadi.
113
Page 1017
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Grup menggunakan suku bunga payments, the Group uses the incremental
pinjaman inkremental penyewa pada tanggal loan interest rate of the lessee at the inception
dimulainya sewa karena suku bunga implisit date of the lease because the interest rate
dalam sewa tidak dapat ditentukan. Setelah implicit in the lease cannot be determined.
tanggal dimulainya sewa, jumlah liabilitas After the inception date of the lease, the
sewa ditingkatkan untuk mencerminkan amount of the lease liability is increased to
pertambahan bunga dan dikurangi reflect the increase in interest and less lease
pembayaran sewa yang dilakukan. Selain payments made. In addition, the carrying
itu, jumlah tercatat liabilitas sewa diukur amount of the lease liability is remeasured if
kembali jika terdapat modifikasi, perubahan there are modifications, changes in the term of
jangka waktu sewa, perubahan pembayaran the lease, changes in lease payments, or
sewa, atau perubahan dalam penilaian opsi changes in the valuation of the option to
untuk membeli aset pendasar. purchase the underlying asset.
Sewa jangka pendek dengan durasi kurang Short-term leases with a duration of less than
dari 12 bulan dan sewa aset bernilai rendah, 12 months and leases of low value assets, as
serta elemen-elemen sewa tersebut, well as elements of such leases, partially or
sebagian atau seluruhnya tidak menerapkan wholly do not apply the recognition principles
prinsip-prinsip pengakuan yang ditentukan prescribed by SFAS No. 116. The Group will
oleh PSAK No. 116. Grup akan mengakui recognise the lease payment on a straight-line
pembayaran sewa tersebut dengan dasar basis over the lease term in the consolidated
garis lurus selama masa sewa dalam statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. This expense is
komprehensif lain konsolidasian. Beban ini shown under general and administrative
ditunjukkan pada beban umum dan expenses in the income statement.
administrasi dalam laporan laba rugi.
Penerapan pencatatan PSAK No. 116 The implementation of SFAS No. 116 payment
berlaku untuk seluruh sewa (kecuali applies to all leases (except as stated earlier),
sebagaimana yang disebutkan sebelumnya), as follows:
yaitu sebagai berikut:
(a) Menyajikan aset hak-guna sebagai (a) Present right of use assets as part of fixed
bagian dari aset tetap dan liabilitas sewa assets and leased liabilities are presented
disajikan sebagai bagian dari liabilitas as part of other liabilities in the
lain-lain dalam laporan posisi keuangan consolidated statement of financial
konsolidasian, yang diukur pada nilai position, measured at the present value of
kini dari pembayaran sewa masa depan; future lease payments;
(b) Mencatat penyusutan aset hak-guna (b) Record the depreciation of right of use
dan bunga atas liabilitas sewa dalam assets and the interest of lease liability in
laporan laba rugi dan penghasilan the consolidated statement of profit or
komprehensif lain konsolidasian; dan loss and other comprehensive income;
and
(c) Memisahkan jumlah pembayaran ke (c) Separating the total payment into principal
bagian pokok (disajikan dalam kegiatan (presented in financing activities) and
pendanaan) dan bunga (disajikan dalam interest (presented in operating activities)
kegiatan operasional) dalam laporan in the consolidated statement of cash
arus kas konsolidasian. flows.
iii. Aset takberwujud iii. Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software and
dan goodwill. goodwill.
114
Page 1018
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
iii. Aset takberwujud (lanjutan) iii. Intangible assets (continued)
Perangkat lunak yang dibeli oleh Bank dan Software purchased by the Bank and
Entitas Anak dicatat sebesar biaya Subsidiaries is recorded at cost less
perolehan dikurangi akumulasi amortisasi accumulated amortization and accumulated
dan akumulasi kerugian penurunan nilai. impairment losses. Amortization method,
Metode amortisasi, estimasi masa manfaat estimated useful life and residual value are
dan nilai residual ditelaah pada setiap akhir reviewed at end of reporting period and
tahun pelaporan dan disesuaikan jika adjusted if necessary.
diperlukan.
Goodwill diakui apabila terdapat selisih lebih Goodwill is recognised when there is a
antara harga perolehan dan bagian Bank positive difference between the acquisition
Mandiri atas nilai wajar aset dan liabilitas cost and the Bank Mandiri’s portion of the fair
yang dapat diidentifikasi pada tanggal value of identified assets and liabilities at the
akuisisi dan disajikan sebagai aset lain-lain. acquisition date. Goodwill is presented as
Bank melakukan evaluasi penurunan other assets. The Bank conducts an
nilainya secara berkala. assessment of goodwill impairment regularly.
s. Penyertaan saham s. Investments in shares
Penyertaan saham terdiri dari investasi jangka Investments in shares represent long-term
panjang terutama pada perusahaan non-publik investments mostly in non-publicly-listed
dan penyertaan sementara hasil restrukturisasi companies and temporary investments from loan
kredit pada perusahaan debitur yang timbul restructuring in debtor companies arising from
akibat konversi kredit yang diberikan. conversion of loans.
Penyertaan saham untuk tujuan investasi dengan Investments in shares under 20% and with no
kepemilikan di bawah 20% dan tidak terdapat significant control are financial assets classified as
pengaruh signifikan merupakan aset keuangan fair value through profit/loss or amortised cost.
yang diklasifikasikan sebagai nilai wajar melalui Refer to Note 2c for the accounting policy for fair
laba rugi atau biaya perolehan diamortisasi. Lihat value through profit/loss or amortised cost.
Catatan 2c untuk kebijakan akuntansi atas nilai
wajar melalui laba rugi dan biaya perolehan
diamortisasi.
Penyertaan sementara akan dihapusbuku dari Temporary investment is written-off from the
laporan posisi keuangan konsolidasian apabila consolidated statement of financial position if it has
telah melampaui jangka waktu 5 tahun sesuai exceeded the 5 year period in accordance with
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation (POJK)
(POJK) No. 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated 19 December 2019
19 Desember 2019 tentang Penilaian Kualitas concerning Asset Quality Assessment of
Aset Bank Umum. Commercial Banks.
Penyertaan saham untuk tujuan investasi dengan Investments in shares for investment purposes with
kepemilikan saham sebesar 20% atau lebih dan a share ownership of 20% or more and with
terdapat pengaruh signifikan merupakan significant influence are investments in associates.
investasi pada entitas asosiasi. Investasi Bank Bank Mandiri’s investment in associates is
Mandiri pada entitas asosiasi diukur dengan measured at equity method. The initial recognition
menggunakan metode ekuitas. Pengakuan awal of investment in associates is recognised at cost of
investasi pada entitas asosiasi diakui sebesar acquisition. The carrying amount of the investment
biaya perolehan. Jumlah tercatat pada investasi in associates is adjusted to recognize Bank
pada entitas asosiasi ditambah atau dikurangkan Mandiri's share of profit or loss, receipt of
untuk mengakui bagian Bank Mandiri atas laba distributions, and changes directly recognise in the
rugi, penerimaan distribusi, perubahan yang equity of the associates after the acquisition date.
diakui langsung pada ekuitas entitas asosiasi
setelah tanggal perolehan.
115
Page 1019
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
t. Cadangan kerugian penurunan nilai aset non- t. Allowance for possible losses on non-earning
produktif assets
Aset non-produktif adalah aset Bank Mandiri dan Non-earning assets of Bank Mandiri and the
Entitas Anak, antara lain dalam bentuk agunan Subsidiaries consist of repossessed assets,
yang diambil alih, properti terbengkalai, rekening abandoned properties, inter-office accounts and
antar kantor dan suspense account. suspense accounts.
Grup membentuk cadangan kerugian penurunan The Group provides an allowance for impairment of
nilai atas agunan yang diambil alih dan properti repossessed assets and abandoned property equal
terbengkalai sebesar selisih antara nilai tercatat to the difference between the asset’s carrying
dan nilai wajar setelah dikurangi biaya untuk amount and its fair value less costs to sell. As for
menjual. Sedangkan untuk rekening antar kantor the inter-office account and suspense account, the
dan suspense account, adalah sebesar selisih allowance is equivalent to difference between the
antara nilai tercatat dan nilai pemulihan. carrying value and the recovery value.
u. Tagihan dan liabilitas akseptasi u. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial
keuangan dalam kelompok biaya perolehan assets at amortised cost. Refer to Note 2c for the
diamortisasi. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for financial
akuntansi atas aset keuangan dalam kelompok assets at amortised cost.
biaya perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai Acceptance payables are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Refer to Note 2c for the
perolehan diamortisasi. Lihat Catatan 2c untuk accounting policy for financial liabilities at
kebijakan akuntansi atas liabilitas keuangan yang amortised cost.
diukur dengan biaya perolehan diamortisasi.
v. Aset lain-lain v. Other assets
Aset lain-lain antara lain terdiri dari pendapatan Other assets include accrued income for interest,
bunga dan provisi dan komisi yang masih akan provision and commissions, receivables,
diterima, tagihan, agunan yang diambil alih, repossessed assets, abandonded properties, ijarah
properti terbengkalai, piutang ijarah, rekening receivables, inter-office accounts and others.
antar kantor dan lain-lain.
Tagihan terdiri dari tagihan atas obligasi Receivables consist of receivables from
pemerintah yang diagunkan Bank Mandiri, government bonds pledged by the Bank, mutual
tagihan Entitas Anak atas tagihan reksa dana fund receivables from Subsidiaries and receivables
dan tagihan kepada pemegang polis. from policyholders.
Agunan yang diambil alih (“AYDA”) adalah aset Repossessed assets represent assets acquired by
yang diperoleh Bank Mandiri dan Entitas Anak, Bank Mandiri and its Subsidiaries, both from
baik melalui pelelangan maupun di luar auction and non auction based on voluntary
pelelangan berdasarkan penyerahan secara transfer by the debtor or based on debtor’s
sukarela oleh pemilik agunan atau berdasarkan approval to sell the collateral not through auction
kuasa untuk menjual di luar lelang dari pemilik when the debtor do not fulfill their obligations to
agunan dalam hal debitur tidak memenuhi Bank Mandiri and Subsidiaries. Repossessed
liabilitasnya kepada Bank Mandiri dan Entitas assets represent loan collateral that were taken
Anak. AYDA merupakan agunan kredit yang over as part of loans settlement and presented in
diberikan yang telah diambil alih sebagai bagian “Other assets”.
dari penyelesaian kredit yang diberikan dan
disajikan pada “Aset lain-lain”.
116
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
v. Aset lain-lain (lanjutan) v. Other assets (continued)
Aset yang tidak digunakan (properti terbengkalai) Abandoned properties represent Bank and
adalah aset dalam bentuk properti yang dimiliki Subsidiaries’ fixed assets in the form of properties
Bank Mandiri dan Entitas Anak, dimana bagian which majority part of the property were not used
properti tersebut secara mayoritas tidak for Bank and Subsidiaries’ business operational
digunakan untuk kegiatan usaha operasional activity.
Bank Mandiri dan Entitas Anak.
AYDA dan properti terbengkalai disajikan Repossessed assets and abandoned properties
sebesar nilai bersih yang dapat direalisasi (net are presented at their net realizable values. Net
realizable value). Nilai bersih yang dapat realizable value is the fair value of the repossessed
direalisasi adalah nilai wajar agunan yang diambil assets less estimated costs to sell the repossessed
alih dikurangi dengan estimasi biaya untuk assets. Differences between the net realizable
menjual AYDA tersebut. Selisih antara nilai value and the proceeds from disposal of the
bersih yang dapat direalisasi dengan hasil repossessed assets are recognised as current
penjualan AYDA diakui sebagai keuntungan atau year’s gain or loss at the year of disposal.
kerugian pada periode berjalan pada saat dijual.
Ijarah adalah akad pemindahan hak guna Ijarah is a contract involving the transfer of right of
(manfaat) atas suat aset dalam waktu tertentu use (benefit) of an asset for a specific period which
dengan pembayaran sewa (ujrah) tanpa diikuti the lessee pays rent (ujrah) without the transfer of
dengan pemindahan kepemilikan aset itu sendiri. ownership of the asset itself. Ijarah muntahiyah
Ijarah muntahiyah bittamlik adalah penyediaan bittamlik is the provision of funds to transfer the
dana dalam rangka memindahkan hak guna atau right of use or benefit of goods or services based
manfaat dari suatu barang atau jasa berdasarkan on a lease transaction with an option to transfer
transaksi sewa dengan opsi pemindahan ownership of the goods to the lessee. The transfer
kepemilikan barang kepada penyewa. of ownership of the leased object to the lessee in
Perpindahan hak milik objek sewa kepada ijarah muntahiyah bittamlik can be executed as a
penyewa dalam ijarah muntahiyah bittamlik dapat grant. Ijarah revenue receivables are recognised at
dilakukan dengan hibah. Piutang pendapatan the due date which equal to the outstanding rent
ijarah diakui pada saat jatuh tempo sebesar sewa amount and presented at the net realisable value,
yang belum diterima dan disajikan sebesar nilai which is the outstanding balance of the
bersih yang dapat direalisasikan, yakni sebesar receivables.
saldo piutang.
Beban-beban yang berkaitan dengan Expenses for maintaining repossessed assets and
pemeliharaan AYDA dan properti terbengkalai abandoned properties are recognised in the
dibebankan ke laporan laba rugi dan penghasilan current year’s consolidated statement of profit or
komprehensif lain konsolidasian periode berjalan loss and other comprehensive income as incurred.
pada saat terjadinya. Bila terjadi penurunan nilai Any permanent impairment loss that occurred will
yang bersifat permanen, maka nilai tercatatnya be deducted from the carrying amount and be
dikurangi untuk mengakui penurunan tersebut charged to the current year’s consolidated
dan kerugiannya dibebankan pada laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income. Refer to Note 2t for
konsolidasian tahun berjalan. Lihat Catatan 2t changes in accounting policy to determine
untuk kebijakan akuntansi atas penyisihan impairment losses on repossessed assets and
kerugian AYDA dan properti terbengkalai. abandoned properties.
w. Liabilitas segera w. Obligations due immediately
Liabilitas segera dicatat pada saat timbulnya Obligations due immediately are recorded at the
liabilitas, baik kepada masyarakat maupun time the obligations occurred to customers or other
kepada bank lain. Liabilitas segera banks. Obligations due immediately are classified
diklasifikasikan sebagai liabilitas keuangan yang as financial liabilities at amortised cost.
diukur dengan biaya perolehan diamortisasi.
117
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
x. Simpanan nasabah x. Deposits from customers
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed by
ditempatkan oleh masyarakat (tidak termasuk customers (excluding banks) to the Bank and
bank) kepada Bank dan Entitas Anak yang Subsidiaries which operate in banking industry
bergerak di bidang perbankan berdasarkan based on a fund deposit agreement. Included in
perjanjian penyimpanan dana. Termasuk dalam this account are demand deposits, saving deposits,
pos ini adalah giro, tabungan, deposito berjangka time deposits and other similar deposits.
dan bentuk simpanan lain yang dipersamakan
dengan itu.
Giro merupakan simpanan nasabah yang dapat Demand deposits represent deposits of customers
digunakan sebagai alat pembayaran, yang that may be used as instruments of payment, and
penarikannya dapat dilakukan setiap saat melalui which may be withdrawn at any time by cheque,
cek, kartu Anjungan Tunai Mandiri (“ATM”), atau Automated Teller Machine card (“ATM”) or by
dengan cara pemindahbukuan dengan bilyet giro overbooking through written transfer instruction
atau sarana perintah pembayaran lainnya. (bilyet giro) or other orders of payment or transfers.
Tabungan merupakan simpanan nasabah yang Saving deposits represent deposits of customers
penarikannya hanya dapat dilakukan melalui that may only be withdrawn over the counter and
counter dan ATM atau dengan cara via ATMs or funds transfers by SMS Banking,
pemindahbukuan melalui SMS Banking, Phone Phone Banking and Internet Banking when certain
Banking dan Internet Banking jika memenuhi agreed conditions are met, but which may not be
persyaratan yang disepakati, tetapi penarikan withdrawn by cheque or other equivalent
tidak dapat dilaksanakan dengan menggunakan instruments.
cek atau instrumen setara lainnya.
Deposito berjangka merupakan simpanan Time deposits represent customers deposits that
nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time based
dilakukan pada waktu tertentu sesuai dengan on the agreement between the customer and the
perjanjian antara nasabah dengan Bank. Bank. Time deposits are stated at amortised cost
Deposito berjangka dinyatakan sebesar nilai in the certificates between the Bank and the
perolehan diamortisasi sesuai dengan perjanjian holders of time deposits.
antara pemegang deposito berjangka dengan
Bank.
Termasuk di dalam giro adalah giro dan Included in demand deposits are wadiah demand
tabungan wadiah. Giro wadiah dapat digunakan deposits and wadiah saving deposits. Wadiah
sebagai instrumen pembayaran dan dapat ditarik demand deposits can be used as payment
setiap saat melalui cek dan bilyet giro. Giro instruments and can be withdrawn at any time
wadiah serta tabungan wadiah mendapatkan using cheque and written transfer instruction (bilyet
bonus sesuai dengan kebijakan Entitas Anak. giro). Wadiah demand deposits and wadiah saving
Simpanan nasabah dalam bentuk giro wadiah deposits earn bonus based on Subsidiary’s policy.
dan tabungan wadiah dinyatakan sebesar Wadiah demand deposits and wadiah saving
liabilitas Entitas Anak. deposits are stated at the Subsidiary’s liability
amount.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Incremental costs
perolehan diamortisasi. Biaya tambahan yang directly attributable to acquistion of deposits from
dapat diatribusikan secara langsung dengan customers are included in the amount of deposits
perolehan simpanan nasabah diperhitungkan and amortised over the expected life of the
dalam jumlah simpanan yang diterima dan deposits. Refer to Note 2c for the accounting policy
diamortisasi sepanjang estimasi umur simpanan for financial liabilities at amortised cost.
tersebut. Lihat Catatan 2c untuk kebijakan
akuntansi atas liabilitas keuangan yang diukur
dengan biaya perolehan diamortisasi.
118
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
y. Simpanan dari bank lain y. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities to
terhadap bank lain, baik lokal maupun luar local or overseas banks, in the form of demand
negeri, dalam bentuk giro, tabungan, inter-bank deposits, saving deposits, interbank call money
call money dengan periode jatuh tempo menurut with original maturities of 90 days or less based on
perjanjian kurang dari atau 90 hari, deposito agreement, time deposits and negotiable certificate
berjangka dan negotiable certificates of deposits. of deposits. Deposits from other banks are
Simpanan dari bank lain dicatat sebagai liabilitas recorded as liability to other banks.
terhadap bank lain.
Di dalam simpanan dari bank lain termasuk Included in the deposits from other banks are
simpanan syariah dalam bentuk giro wadiah. sharia deposits in a form of wadiah demand
deposits.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortised cost. Incremental
perolehan diamortisasi. Biaya tambahan yang costs directly attributable to acquisition of deposits
dapat diatribusikan secara langsung dengan from other banks are included in the amount of
perolehan simpanan diperhitungkan dalam deposits and amortised over the expected life of
jumlah simpanan yang diterima dan diamortisasi the deposits. Refer to Note 2c for the accounting
sepanjang estimasi umur simpanan tersebut. policy for financial liabilities at amortised cost.
Lihat Catatan 2c untuk kebijakan akuntansi atas
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
z. Kontrak asuransi z. Insurance contract
Kontrak asuransi adalah kontrak yang diterbitkan Insurance contract is a contract issued by
oleh perusahaan asuransi dimana perusahaan insurance companies which the insurer accepts
asuransi menerima risiko asuransi yang significant insurance risk from the policyholders.
signifikan dari pemegang polis. Risiko asuransi Significant insurance risk is defined as the
yang signifikan didefinisikan sebagai possibility of paying significantly more benefit to
kemungkinan membayar manfaat yang signifikan the policyholder upon the occurrence of insured
kepada tertanggung apabila suatu kejadian yang event compared to the minimum benefit payable in
diasuransikan terjadi dibandingkan dengan a scenario where the insured event does not occur.
manfaat minimum yang akan dibayarkan apabila Scenarios that are considered are those with
risiko yang diasuransikan tidak terjadi. Skenario- commercial substance.
skenario yang diperhatikan adalah skenario yang
mengandung unsur komersial.
Entitas Anak menerbitkan kontrak asuransi yang The Subsidiaries issue insurance contracts that
menerima risiko asuransi yang signifikan dari accepted significant insurance risk from the
pemegang polis. Entitas Anak mendefinisikan policyholders. The Subsidiaries define significant
risiko asuransi yang signifikan sebagai insurance risk as the possibility of having to pay
kemungkinan membayar manfaat pada saat benefits on the occurrence of an insured event of
terjadinya suatu kejadian yang diasuransikan, at least 10% more than the benefits payable if the
yang setidaknya 10% lebih besar dari manfaat insured event did not occur. When an insurance
yang dibayarkan jika kejadian yang diasuransikan contract does not have significant insurance risk, it
tidak terjadi. Jika suatu kontrak asuransi tidak is classified as investment contract.
mengandung risiko asuransi yang signifikan,
maka kontrak tersebut diklasifikasikan sebagai
kontrak investasi.
119
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Entitas Anak menerbitkan kontrak asuransi untuk The Subsidiaries issue insurance contracts for
produk asuransi tradisional dan produk asuransi traditional insurance product and investment-linked
yang dikaitkan dengan investasi. Kedua jenis insurance product. Both of these products have
produk ini mempunyai risiko asuransi yang significant insurance risk.
signifikan.
Produk-produk dari Entitas Anak dibagi The Subsidiaries’ products are divided into the
berdasarkan kategori sebagai berikut: following main categories:
• Asuransi jiwa tradisional non-participating, • Traditional non-participating life insurance,
memberikan perlindungan untuk menutupi provide protection to cover the risk of death,
risiko kematian, kecelakaan, penyakit kritis accident, critical illness, and health of the
dan kesehatan dari pemegang polis. Jumlah insured. The basic of sum insured will be paid
uang pertanggungan akan dibayarkan pada upon the occurrence of the risks covered.
saat terjadinya risiko yang ditanggung.
• Unit-link, produk asuransi dengan • Unit-link, insurance product with single or
pembayaran premi tunggal maupun reguler regular premium payment which is linked to
yang dikaitkan dengan investasi yang investment products, which provides a
memberikan kombinasi manfaat proteksi dan combined benefit of protection and
manfaat investasi. investment.
Ketika sebuah kontrak telah diklasifikasi sebagai Once a contract has been classified as an
kontrak asuransi, reklasifikasi terhadap kontrak insurance contract, no reclassification could be
tersebut tidak dapat dilakukan kecuali ketentuan performed subsequently unless the terms of the
perjanjian kemudian diamendemen. Seluruh agreement are later amended. All insurance
produk asuransi yang diterbitkan oleh Entitas products issued by the Subsidiaries have
Anak mempunyai risiko asuransi yang signifikan. significant insurance risk.
Entitas Anak memisahkan komponen deposit dari The Subsidiaries separate the deposit component
kontrak unit-link seperti yang disyaratkan oleh from unit-link contract as required by SFAS
PSAK No. 104 jika kondisi-kondisi di bawah ini No. 104 when both the following conditions are
terpenuhi: met:
- Entitas Anak dapat mengukur komponen - The Subsidiaries can measure separately the
“deposit” secara terpisah (termasuk opsi “deposit” component (including any embedded
penyerahan melekat, yaitu tanpa submission option, i.e. without taking into
memperhitungkan komponen “asuransi”); account the “insurance” component);
- Kebijakan akuntansi Entitas Anak tidak - The Subsidiaries’ accounting policies do not
mensyaratkan untuk mengakui semua hak require to recognise all rights and obligations
dan liabilitas yang timbul dari komponen arising from the “deposit” component.
“deposit”.
Entitas Anak tidak memisahkan komponen The Subsidiaries do not separate the deposit
deposit dikarenakan hanya salah satu kondisi di component because only one of the above
atas yang terpenuhi. conditions is met.
Pengujian kecukupan liabilitas Liability adequacy test
Pengujian kecukupan liabilitas dilakukan pada Liability adequacy testing is performed at reporting
tanggal pelaporan untuk kontrak secara individual date for contract individually or group of products
ataupun per kelompok produk, ditentukan sesuai determined in accordance with the Subsidiaries’
dengan cara Entitas Anak memperoleh, method of acquiring, servicing and measuring the
memelihara dan mengukur profitabilitas dari profitability of its insurance contracts.
kontrak asuransi tersebut.
120
Page 1024
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy test (continued)
Untuk asuransi jiwa, liabilitas kepada pemegang For life insurance, the liabilities to policyholder in
polis khususnya liabilitas untuk klaim masa particular the liabilities for future claim are tested to
depan diuji untuk menentukan apakah liabilitas determine whether the liabilities sufficient to cover
tersebut cukup untuk menutupi semua arus kas all related future cash out flow including all
keluar di masa depan termasuk semua manfaat guaranteed benefit and guaranteed additional
yang dijamin dan manfaat tambahan yang benefit, non-guaranteed participation benefit
dijamin, manfaat partisipasi yang tidak dijamin feature (if any), all expenses for policies issuance
(jika ada), semua biaya untuk penerbitan polis and maintenance, as well as reflecting the future
dan pemeliharaan polis, serta mencerminkan cash inflow, i.e. future premium receipt. The
arus kas masuk masa depan yaitu penerimaan liabilities are calculated based on discounted cash
premi masa depan, yaitu premi yang diterima di flow basis for all related cash flows i.e. both of
masa depan. Liabilitas dihitung berdasarkan cash outflows and cash inflows as mentioned
diskonto dari arus kas untuk semua arus kas above using a set of most recent best estimate
yang terkait yaitu arus kas keluar dan arus kas assumptions set by the Subsidiaries’ appointed
masuk seperti yang disebutkan di atas dengan actuary, includes mortality, morbidity, lapses,
menggunakan seperangkat asumsi estimasi expenses, inflation rates, and interest rate,
terbaik terkini yang ditetapkan oleh aktuaris assumptions as well as margin for adverse
Entitas Anak, termasuk asumsi tingkat mortalita, deviation assumptions. Subsidiaries operate in life
morbidita, tingkat pembatalan polis, biaya, tingkat insurance use Gross Premium Reserve in the
inflasi dan tingkat suku bunga, serta asumsi premium allowance calculation for future policy
marjin atas risiko pemburukan. Entitas Anak yang benefits to the policyholders using actuary
bergerak dalam bidang asuransi jiwa assumptions with best estimate and margin for
menerapkan metode Gross Premium Reserve adverse deviation, therefore liability adequacy test
dalam perhitungan cadangan premi atas manfaat is not required.
polis masa depan kepada pemegang polis
dengan menggunakan asumsi aktuaria
berdasarkan asumsi estimasi terbaik dan marjin
atas risiko pemburukan, sehingga pengujian
kecukupan liabilitas tidak diperlukan lagi.
Reasuransi Reinsurance
Entitas Anak mereasuransikan sebagian porsi The Subsidiaries reinsure a portion of its risk to
risikonya kepada perusahaan reasuradur. Jumlah reinsurance companies. The amount of premium
premi yang dibayar atau porsi premi atas paid or portion of premium from prospective
transaksi reasuransi prospektif diakui selama reinsurance transactions is recognised over the
periode kontrak asuransi sesuai dengan proporsi reinsurance contract in proportion with the
jumlah proteksi reasuransi yang diterima. protection received.
Aset reasuransi termasuk saldo yang diharapkan Reinsurance assets include balances expected to
dibayarkan oleh perusahaan reasuransi untuk be recovered from reinsurance companies for
ceded liabilitas manfaat polis masa depan, ceded ceded liability for future policy benefits, ceded
estimasi liabilitas klaim dan ceded cadangan atas estimated claim liabilities and ceded unearned
premi yang belum merupakan pendapatan. premiums allowance. Recovery amount from
Jumlah manfaat yang ditanggung oleh reinsurers are estimated in a consistent manner
reasuradur diperkirakan secara konsisten sesuai with the liability associated with the reinsurance
dengan liabilitas yang terkait dengan polis policy.
reasuransi.
Entitas Anak menyajikan aset reasuransi secara Subsidiaries present separately reinsurance asset
terpisah sebagai aset atas liabilitas manfaat polis of future policy benefit liabilities, unearned
masa depan, cadangan atas premi yang belum premium allowance, and estimated claim liabilities.
merupakan pendapatan dan estimasi liabilitas
klaim.
Jika aset reasuransi mengalami penurunan nilai, If a reinsurance asset is impaired, the Subsidiaries
Entitas Anak mengurangi nilai tercatat dan deducted the carrying amount accordingly and
mengakui kerugian penurunan nilai tersebut recognise that impairment loss in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian. Aset reasuransi comprehensive income. A reinsurance asset is
mengalami penurunan nilai jika ada bukti objektif, impaired if there is objective evidence, as a result
sebagai akibat dari suatu peristiwa yang terjadi of an event that occurred after initial recognition of
setelah pengakuan awal aset reasuransi, bahwa the reinsurance asset, that the Subsidiary may not
Entitas Anak tidak dapat menerima seluruh receive all amounts due to it is below the
jumlah karena di bawah syarat-syarat kontrak requirement of the contract, and the impact on the
dan dampak pada jumlah yang akan diterima dari amounts that the Subsidiary will receive from the
reasuradur dapat diukur secara andal. reinsurer can be reliably measured.
121
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Liabilitas manfaat polis masa depan Liability for future policy benefits
Liabilitas manfaat polis masa depan merupakan The liabilities for future policy benefits represent
nilai sekarang estimasi manfaat polis masa the present value of estimated future policy
depan yang akan dibayarkan kepada pemegang benefits to be paid to policyholders or their heirs
polis atau ahli warisnya dikurangi dengan nilai less present value of estimated future premiums to
sekarang dari estimasi premi masa depan yang be received from the policyholders and recognised
akan diterima dari pemegang polis dan diakui consistently with the recognition of premium
pada saat pengakuan pendapatan premi. income. The liabilities for future policy benefits are
Liabilitas manfaat polis masa depan ditentukan determined and computed based on certain
dan dihitung dengan menggunakan rumus formula by the Subsidiaries’ actuary.
tertentu oleh aktuaris Entitas Anak.
Entitas Anak menghitung liabilitas manfaat polis The Subsidiaries calculate the liability for future
masa depan dengan menggunakan metode policy benefits using Gross Premium Reserve
Gross Premium Reserve yang mencerminkan method that reflect the present value of estimated
nilai kini estimasi pembayaran seluruh manfaat payments of all the guaranteed benefits including
yang diperjanjikan termasuk seluruh opsi yang all the embedded options available, the present
disediakan, nilai kini estimasi seluruh biaya yang value estimated of all handling costs incurred and
dikeluarkan dan juga mempertimbangkan also considering the future premium receipt.
penerimaan premi di masa depan.
Kenaikan/(penurunan) liabilitas manfaat polis Increase/(decrease) in liabilities for future policy
masa depan diakui dalam laporan laba rugi dan benefits are recognised in the current year’s
penghasilan komprehensif lain konsolidasian consolidated statement of profit or loss and other
tahun berjalan. comprehensive income.
Liabilitas kepada pemegang polis unit-link diakui The liability to unit-link policyholders are
pada saat penerimaan dana dikonversi menjadi recognised at the time the funds received are
unit setelah dikurangi biaya-biaya dan akan converted into units, net of related expenses and
bertambah atau berkurang sesuai dengan nilai will increase or decrease in accordance with
aset bersih efektif yang berlaku. effective net asset value.
Penerimaan dana dari nasabah untuk produk Funds received from customers for non-sharia unit-
unit-link non-syariah diakui sebagai pendapatan link products are recognised as gross premium
premi bruto dalam laporan laba rugi dan income in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian. loss and other comprehensive income. Liabilities to
Liabilitas kepada pemegang polis unit-link diakui unit-link policyholders are recognised in the
di laporan posisi keuangan konsolidasian dan consolidated statement of financial position and
dihitung menggunakan metode cadangan atas computed based on unearned premium reserves
premi yang belum merupakan pendapatan yang using daily method from insurance cost of mortality
dihitung dengan menggunakan metode harian risk plus reserves for the accumulated invested
berdasarkan biaya asuransi atas risiko mortalitas, fund of unit-link policyholders.
ditambah cadangan atas akumulasi dana
investasi pemegang polis.
Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
kenaikan atau penurunan nilai pasar investasi decreases in market value of investments are
dicatat sebagai pendapatan atau beban, disertai recorded as income or expense, with a
dengan pengakuan kenaikan atau penurunan corresponding recognition of increase or decrease
liabilitas kepada pemegang polis unit-link di in liability to unit-link policyholders in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lain konsolidasian dan liabilitas kepada and liability to unit-link policyholders in the
pemegang polis unit-link di laporan posisi consolidated statement of financial position.
keuangan konsolidasian.
Penerimaan dana dari nasabah untuk produk Funds received from customers for sharia unit-link
unit-link syariah diakui sebagai liabilitas kepada products are recognised as liabilities to unit-link
pemegang polis unit-link di laporan posisi policyholders in the consolidated statement of
keuangan konsolidasian sebesar jumlah yang financial position for the amount received net of the
diterima setelah dikurangi bagian fee untuk portion representing the Subsidiaries fees in
Entitas Anak dalam rangka mengelola managing the unit-link product income.
pendapatan dari produk unit-link.
122
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Risiko yang belum jatuh tempo Unexpired risk reserve
Liabilitas untuk manfaat kontraktual yang A liability for contractual benefits that are expected
diharapkan akan timbul di masa depan dicatat to be incurred in the future is recorded when the
pada saat premi diakui. Liabilitas ditetapkan premiums are recognised. The liability is
sebagai penjumlahan atas nilai diskonto yang determined as the sum of the expected discounted
diharapkan dari pembayaran manfaat dan biaya value of the benefit payments and the future
administrasi masa depan yang berkaitan administration expenses that are directly related to
langsung dengan kontrak asuransi, dikurangi the insurance contract, less the expected
dengan nilai diskonto yang diharapkan atas premi discounted value of the theoretical premiums that
teoritis yang dibutuhkan untuk memenuhi would be required to meet the benefits and
manfaat dan biaya administrasi berdasarkan administration expenses based on the valuation
asumsi penilaian yang digunakan (penilaian assumptions used (the premiums valuation). That
premi). Liabilitas tersebut didasarkan pada liability is based on assumptions such as mortality,
asumsi-asumsi seperti kematian, persistensi, persistency, maintenance expense and investment
biaya pemeliharaan dan pendapatan investasi income that are established at the time the contract
yang ditetapkan pada saat kontrak asuransi is issued. A margin for adverse deviation is
dikeluarkan. Sebuah marjin untuk penyimpangan included in the used assumptions.
yang merugikan termasuk dalam asumsi yang
digunakan.
aa. Efek-efek yang diterbitkan aa. Debt securities issued
Efek-efek yang diterbitkan oleh Bank Mandiri dan Debt securities issued by the Bank and its
Entitas Anak, termasuk obligasi, subordinasi Subsidiaries, including bonds, subordinated notes,
notes, medium term notes, traveller’s cheques medium term notes, travelers’ cheques and
dan Sertifikat Investasi Mudharabah Antarbank Interbank Mudharabah Investment Certificate
(SIMA) pada pengukuran awal disajikan sebesar (SIMA), are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi yang directly attributable transaction costs to the debt
dapat diatribusikan langsung dengan securities issued. Subsequently, transactions cost
perolehan/penerbitan efek-efek yang diterbitkan. are amortised using effective interest rate up to the
Biaya transaksi kemudian diamortisasi dengan maturity of debt securities issued.
suku bunga efektif sampai dengan jatuh tempo
dari efek-efek yang diterbitkan.
Efek-efek yang diterbitkan diklasifikasikan Debt securities issued are classified as financial
sebagai liabilitas keuangan yang diukur dengan liabilities at amortised cost. Refer to Note 2c for the
biaya perolehan diamortisasi. Lihat Catatan 2c accounting policy for financial liabilities at
untuk kebijakan akuntansi atas liabilitas amortised cost.
keuangan yang diukur dengan biaya perolehan
diamortisasi.
ab. Pinjaman yang diterima ab. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
diterima dari bank lain, Bank Indonesia atau other banks, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran kembali the obligation of repayment in accordance with the
sesuai dengan persyaratan perjanjian pinjaman. requirements of the loan agreement.
Pada pengukuran awal, pinjaman yang diterima Fund borrowings are initially measured at fair value
disajikan sebesar nilai wajar dikurangi dengan less directly attributable transaction costs. Fund
biaya transaksi yang dapat diatribusikan borrowings are classified as financial liabilities at
langsung dengan perolehan/penerbitan pinjaman amortised cost. Refer to Note 2c for the accounting
yang diterima. Pinjaman yang diterima policy for financial liabilities at amortised cost.
diklasifikasikan sebagai liabilitas keuangan yang
diukur dengan biaya perolehan diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi untuk
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
123
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ab. Pinjaman yang diterima (lanjutan) ab. Fund borrowings (continued)
Fasilitas pengelolaan likuiditas berdasarkan The sharia liquidity management facility of Bank
prinsip syariah Bank Indonesia (PASBI) yang Indonesia (PASBI) received by Sharia Subsidiaries
diterima oleh Entitas Anak Syariah is classified as “Fund Borrowings”. Bank Indonesia
diklasifikasikan dalam akun “Pinjaman yang and the Subsidiary mutually agree to enter into a
Diterima”. Bank Indonesia dan Entitas Anak wakalah bil ististmar contract for fund
sepakat melakukan akad wakalah bil ististmar management, guaranteed by sharia securities. The
untuk pengelolaan dana dengan agunan berupa funds received are recognised as liabilities to Bank
surat berharga syariah. Dana yang diterima Indonesia.
diakui sebagai liabilitas kepada Bank Indonesia.
Bank melakukan pengelolaan dana untuk The Bank undertakes fund management for whole
kegiatan investasi usaha secara keseluruhan business investment activities (mutlaqah). The
(mutlaqah). Pengembalian dana kelolaan dan return of managed funds and the distribution of
pembayaran hasil pengelolaan (istitsmar) investments return (istitsmar) occur upon maturity.
dilakukan pada saat pelunasan.
ac. Pinjaman dan efek-efek subordinasi ac. Subordinated loans and marketable securities
Pinjaman dan efek-efek subordinasi pada Subordinated loans and marketable securities are
pengukuran awal disajikan sebesar nilai initially measured at fair value less directly
wajar dikurangi dengan biaya transaksi yang attributable transaction costs. Subsequently,
dapat diatribusikan langsung dengan transactions costs are amortised using the
perolehan/penerbitan pinjaman dan efek-efek effective interest rate up to the maturity of
subordinasi. Biaya transaksi kemudian subordinated loans and marketable securities.
diamortisasi dengan suku bunga efektif sampai
dengan jatuh tempo dari pinjaman dan efek-efek
subordinasi.
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable securities are
diklasifikasikan sebagai liabilitas keuangan yang classified as financial liabilities at amortised cost.
diukur dengan biaya perolehan yang Refer to Note 2c for the accounting policy for
diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi untuk liabilitas keuangan yang diukur
dengan biaya perolehan yang diamortisasi.
ad. Perpajakan ad. Income tax
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply SFAS
PSAK No. 212 (Revisi 2014) tentang “Pajak No. 212 (Revised 2014) regarding “Income Tax”
Penghasilan”, yang mengharuskan Bank Mandiri which requires Bank Mandiri and Subsidiaries to
dan Entitas Anak memperhitungkan konsekuensi take into account the consequnces of the current
pajak kini dan pajak di masa depan and future tax (settlement) from the carrying
(penyelesaian) dari jumlah tercatat aset (liabilitas) amount of assets (liabilities) that are recognised in
yang diakui dalam laporan posisi keuangan dan the consolidated statement of financial position,
transaksi-transaksi serta peristiwa lain yang and transactions and other events occured in the
terjadi dalam tahun berjalan. current period.
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laporan laba rugi tax. Tax is recognised in the consolidated
dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian, kecuali jika pajak tersebut terkait comprehensive income, except to the extent that it
dengan transaksi atau kejadian yang langsung relates to items recognised directly in equity. In this
diakui ke ekuitas. Dalam hal ini, pajak tersebut case, the tax is recognised in other comprehensive
masing-masing diakui dalam penghasilan income or directly in equity, respectively.
komprehensif lain atau ekuitas.
124
Page 1028
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Manajemen Grup mengevaluasi secara The Group’s management periodically evaluates
periodik implementasi terhadap peraturan the implementation of prevailing tax regulations
perpajakan yang berlaku terutama yang especially for those that are subject to further
memerlukan interpretasi lebih lanjut mengenai interpretation for its implementation, including
pelaksanaannya termasuk juga evaluasi terhadap evaluation on tax assessment letters received from
surat ketetapan pajak yang diterima dari kantor tax authorities. Futhermore, the Bank establishes
pajak. Lebih lanjut, Bank Mandiri membentuk provisions based on the necessary amounts
cadangan, jika dianggap perlu berdasarkan expected to be paid to the tax authorities.
jumlah yang diestimasikan akan dibayarkan ke
kantor pajak.
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply the balance
metode liabilitas laporan posisi keuangan sheet liability method to determine income tax
(balance sheet liability method) untuk expense. Under the balance sheet liability method,
menentukan beban pajak penghasilan. Menurut deferred tax assets and liabilities are recognised
metode liabilitas laporan posisi keuangan, aset for all temporary differences arising between the
dan utang pajak tangguhan diakui untuk semua tax base of assets and liabilities and their carrying
perbedaan temporer antara nilai aset dan amount in the consolidated statement of financial
liabilitas yang tercatat di laporan posisi keuangan position at each reporting date. This method also
dengan dasar pengenaan pajak atas aset dan requires the recognition of unused future tax
liabilitas tersebut pada setiap tanggal pelaporan. benefits, to the extent that realisation of such
Metode ini juga mensyaratkan adanya benefits are probable in the future.
pengakuan manfaat pajak di masa datang yang
belum digunakan apabila besar kemungkinan
bahwa manfaat tersebut dapat direalisasikan di
masa yang akan datang.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised only to the
kemungkinan besar bahwa jumlah laba fiskal extent that is probable that future taxable income
pada masa datang akan memadai untuk will be sufficient to compensate deferred tax asset
mengkompensasi aset pajak tangguhan yang arising from temporary differences.
muncul akibat perbedaan temporer.
Pajak tangguhan dihitung dengan menggunakan Deferred tax is calculated using tax rates
tarif pajak yang berlaku atau secara substansial enacted or substantively applied to the period
diberlakukan pada periode dimana aset tersebut during which the asset is realised or the liability is
direalisasi atau liabilitas tersebut diselesaikan. settled. The changes to the carrying value of
Perubahan nilai tercatat aset dan liabilitas pajak deferred tax assets and liabilities due to the
tangguhan yang disebabkan oleh perubahan tarif changes of tax rates are charged in the current
pajak dibebankan pada laporan laba rugi dan year, consolidated statement of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income except for
tahun berjalan, kecuali untuk transaksi-transaksi transactions which previously have been directly
yang sebelumnya telah langsung dibebankan charged or credited to equity.
atau dikreditkan ke ekuitas.
Koreksi atas liabilitas pajak diakui pada saat Adjustments to taxation obligations are recognised
surat ketetapan pajak diterima, atau apabila when tax assessment letter is received or, if
diajukan keberatan dan/atau banding, maka objection/appeal is submitted, adjustments are
koreksi diakui pada saat keputusan atas recognised when the result of objection/appeal is
keberatan dan/atau banding tersebut diterima. received. Management provides provision for
Manajemen juga dapat membentuk pencadangan future tax liability at the estimated amount that will
terhadap liabilitas pajak di masa depan sebesar be payable to the tax office if there is a probable
jumlah yang diestimasikan akan dibayarkan ke tax exposure, based on management’s
kantor pajak jika berdasarkan evaluasi pada assessment as of the date of consolidated
tanggal laporan posisi keuangan konsolidasian statement of financial position. Assumptions and
terdapat risiko pajak yang probable. Asumsi dan estimation used in the calculation of provision may
estimasi yang digunakan dalam perhitungan involve element of uncertainty.
pembentukan cadangan tersebut memiliki unsur
ketidakpastian.
125
Page 1029
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued)
Taksiran pajak penghasilan Bank Mandiri dan The estimated corporate income tax of Bank
Entitas Anak dihitung untuk masing-masing Mandiri and Subsidiaries are calculated for each
perusahaan sebagai badan hukum terpisah. Aset company as a separate legal entity. Current tax
pajak kini (current tax assets) dan liabilitas pajak assets and current tax liabilities for different legal
kini (current tax liabilities) untuk badan hukum income entities cannot be set-off in the
yang berbeda tidak disalinghapuskan dalam consolidated financial statements. Corporate tax
laporan keuangan konsolidasian. Utang pajak payables and other tax payables of Bank Mandiri
penghasilan badan dan utang pajak lainnya Bank and Subsidiaries are presented as “Taxes payable“
Mandiri dan Entitas Anak disajikan sebagai in the consolidated statement of financial position.
“Utang pajak” di laporan posisi keuangan
konsolidasian.
Aset dan liabilitas pajak tangguhan dapat saling Deferred income tax assets and liabilities are
hapus apabila terdapat hak yang berkekuatan offsetted if there is a legally enforceable right to
hukum untuk melakukan saling hapus antara aset offset current tax assets against current tax
dan liabilitas pajak kini dan apabila aset dan liabilities and if the deferred income tax assets and
liabilitas pajak penghasilan tangguhan dikenakan liabilities relate to income taxes levied by the same
oleh otoritas perpajakan yang sama, baik atas taxation authority on either for the same taxable
entitas kena pajak yang sama atau berbeda dan entity or different taxable entities where there is an
adanya niat untuk melakukan penyelesaian intention to settle the balances on a net basis.
saldo-saldo tersebut secara neto.
ae. Dana syirkah temporer ae. Temporary syirkah funds
Dana syirkah temporer adalah dana yang Temporary syirkah funds represent funds received
diterima oleh Entitas Anak. Entitas Anak by a Subsidiary. The Subsidiary has the right to
mempunyai hak untuk mengelola dan manage and invest funds in accordance with either
menginvestasikan dana, baik sesuai dengan the Subsidiary’s policy or restriction set by the
kebijakan Entitas Anak atau kebijakan depositors with the agreed profit sharing.
pembatasan dari pemilik dana, dengan
keuntungan dibagikan sesuai dengan
kesepakatan.
Hubungan antara Entitas Anak dan pemilik dana Relationship between the Subsidiary and the
syirkah temporer merupakan hubungan owner of temporary syirkah funds are based on
kemitraan berdasarkan akad mudharabah partnership mudharabah muthlaqah, mudharabah
muthlaqah, mudharabah muqayyadah atau muqayyadah or musyarakah. The examples of
musyarakah. Contoh dari dana syirkah temporer temporary syirkah funds are investment funds
adalah penerimaan dana dari investasi received from mudharabah muthlaqah,
mudharabah muthlaqah, mudharabah mudharabah muqayyadah and other similar
muqayyadah dan akun lain yang sejenis. accounts.
1) Mudharabah muthlaqah adalah mudharabah 1) Mudharabah muthlaqah represents
dimana pemilik dana (shahibul maal) mudharabah in which the fund owner
memberikan kebebasan kepada pengelola (shahibul maal) entrusts the fund manager
dana (mudharib/Entitas Anak) dalam (mudharib/Subsidiary) in managing its
pengelolaan investasinya. investment.
2) Mudharabah muqayyadah adalah 2) Mudharabah muqayyadah represents
mudharabah dimana pemilik dana mudharabah in which the fund owner sets
memberikan batasan kepada pengelola restrictions to the fund manager regarding,
dana, antara lain mengenai tempat, cara dan among others, the place, the means and/or
atau obyek investasi. the object of investment.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah funds cannot be classified as
sebagai liabilitas. Hal ini karena Entitas Anak liability because the Subsidiary does not have any
tidak mempunyai liabilitas, ketika mengalami liability to return the fund to the owners when
kerugian, untuk mengembalikan jumlah dana experience losses, except for losses due to the
awal dari pemilik dana kecuali akibat kelalaian Subsidiary’s management negligence or default.
atau wanprestasi Entitas Anak. Dana syirkah On the other hand, temporary syirkah funds also
temporer tidak dapat digolongkan sebagai cannot be classified as equity, because of the
ekuitas karena mempunyai waktu jatuh tempo existence of maturity period and the depositors do
dan pemilik dan tidak mempunyai hak not have the same rights as the shareholders, such
kepemilikan yang sama dengan pemegang as voting rights and the rights of realised gain from
saham seperti hak voting dan hak atas realisasi current asset and other non-investment accounts.
keuntungan yang berasal dari aset lancar dan
aset non investasi.
126
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ae. Dana syirkah temporer (lanjutan) ae. Temporary syirkah funds (continued)
Dana syirkah temporer merupakan salah satu Temporary syirkah funds represent one of the
unsur laporan posisi keuangan konsolidasian, consolidated statement of financial position
yang memberikan hak kepada Entitas Anak untuk accounts which is in accordance with sharia
mengelola, termasuk untuk mencampur dana principle that provide right to the Subsidiary to
dimaksud dengan dana lainnya. manage fund, including to combine the funds with
the other funds.
Pemilik dana syirkah temporer memperoleh The owner of temporary syirkah funds receive
bagian atas keuntungan sesuai kesepakatan dan parts of profit in accordance with the agreement
menerima kerugian berdasarkan jumlah dana and receive loss based on the proportion to the
dari masing-masing pihak. Pembagian hasil dana total funds. The profit distribution of temporary
syirkah temporer dapat dilakukan dengan konsep syirkah funds might be based on profit sharing or
bagi hasil atau bagi untung. revenue sharing concept.
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah income and expense
(i) Konvensional (i) Conventional
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recognised
dicatat dalam “Pendapatan bunga” dan as “Interest income” and “Interest expense” in
“Beban bunga” di dalam laporan laba rugi the consolidated statement of profit or loss
dan penghasilan komprehensif lain and other comprehensive income using the
konsolidasian menggunakan metode suku effective interest method.
bunga efektif.
Metode suku bunga efektif adalah metode The effective interest method is a method
yang digunakan untuk menghitung biaya used for calculating the amortised cost of
perolehan diamortisasi dari aset keuangan financial assets and liabilities and method for
atau liabilitas keuangan dan metode untuk allocating the interest income or interest
mengalokasikan pendapatan bunga atau expense over the relevant period. The
beban bunga selama periode yang relevan. effective interest rate is the rate that exactly
Suku bunga efektif adalah suku bunga yang discounts estimated future cash payments or
secara tepat mendiskontokan estimasi receipts through the expected life of the
pembayaran atau penerimaan kas di masa financial instrument or, when appropriate, a
datang selama perkiraan umur dari shorter period to obtain the net carrying
instrumen keuangan, atau jika lebih tepat, amount of the financial asset or financial
digunakan periode yang lebih singkat untuk liability. When calculating the effective interest
memperoleh nilai tercatat bersih dari aset rate, the Group estimates cash flows
keuangan atau liabilitas keuangan. Pada considering all contractual terms of the
saat menghitung suku bunga efektif, Grup financial instrument but does not consider
mengestimasi arus kas dengan future credit losses. The calculation includes
mempertimbangkan seluruh persyaratan all commissions, provision and other fees
kontraktual dalam instrumen keuangan received between parties in the contract that
tersebut, namun tidak mempertimbangkan are an integral part of the effective interest
kerugian kredit di masa datang. Perhitungan rate, transaction costs and all other premiums
ini mencakup seluruh komisi, provisi dan or discounts.
bentuk lain yang diterima oleh para pihak
dalam kontrak yang merupakan bagian tak
terpisahkan dari suku bunga efektif, biaya
transaksi dan seluruh premi atau diskon
lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar
keuangan serupa telah diturunkan nilainya financial assets has been written down as a
sebagai akibat kerugian penurunan nilai, result of an impairment loss, subsequently,
maka pendapatan bunga yang diperoleh interest income is recognised for the non-
setelahnya diakui atas bagian aset keuangan impaired portion of the impaired financial
yang tidak mengalami penurunan nilai dari assets using the interest rate used to discount
aset keuangan yang mengalami penurunan the future cash flows for measuring the
nilai, berdasarkan suku bunga yang impairment loss.
digunakan untuk mendiskonto arus kas
masa datang dalam menghitung kerugian
penurunan nilai.
127
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah (lanjutan) income and expense (continued)
(ii) Pendapatan syariah (ii) Sharia income
Di dalam pendapatan dan beban bunga Included in interest income and expense are
terdapat pendapatan dan beban sharia income and expense based on sharia
berdasarkan prinsip syariah. Pendapatan principle. The Subsidiary's income as a fund
pengelolaan dana oleh Entitas Anak sebagai manager (mudharib) consists of income from
mudharib terdiri atas pendapatan murabahah and istishna transactions, income
pembiayaan dengan akad murabahah, from ijarah (leasing), income from profit
istishna, ijarah dan pendapatan dari bagi sharing of mudharabah, musyarakah financing
hasil yaitu mudharabah, musyarakah dan and other main operating income.
pendapatan usaha utama lainnya.
Pengakuan keuntungan transaksi Murabahah transaction income recognition
murabahah dengan pembayaran tangguh through deferred payment or installment is
atau secara angsuran dilakukan selama executed during the period of the contract
periode akad sesuai dengan metode tingkat based on effective rate of return method
imbal hasil efektif. (annuity).
Berdasarkan PSAK No. 402 (Revisi 2019), According to SFAS No. 402 (Revised 2019),
pendapatan murabahah yang termasuk murabahah income which includes deferred
marjin ditangguhkan dan pendapatan margin and administrative income are
administrasi, diakui dengan menggunakan recognised as income using method that
metode setara tingkat imbal hasil efektif, equivalent to the effective rate of return
yaitu tingkat imbal hasil setara yang akan method, which is the rate that exactly
mendiskonto secara tepat estimasi discounts estimated future cash payments or
pembayaran atau penerimaan kas di masa receipts through the expected life of the
datang sepanjang perkiraan umur instrumen financial instrument or a shorter period, where
keuangan tersebut atau, jika lebih tepat appropriate, for the net carrying amount of the
untuk masa yang lebih singkat untuk nilai financial asset or financial liability. The
tercatat bersih dari aset keuangan atau calculation takes into account all contractual
liabilitas keuangan. Perhitungan dilakukan terms and condition the financial assets and
dengan memperhitungkan seluruh syarat includes any fees or incremental costs that are
dan ketentuan kontraktual dari instrumen directly attributable to the assets and are
keuangan dan biaya tambahan yang timbul integral part of the effective rate of return.
secara langsung untuk instrumen tersebut
dan merupakan bagian tidak terpisahkan dari
tingkat imbal hasil.
Pendapatan istishna diakui dengan Income from istishna is recognised using the
menggunakan metode persentase percentage of completion or full completion
penyelesaian atau metode akad selesai. method.
Pendapatan ijarah diakui selama masa akad Income from ijarah is recognised
secara proporsional. proportionally during the contract period.
Pendapatan bagi hasil musyarakah yang Profit sharing income for passive partner in
menjadi hak mitra pasif diakui dalam periode musyarakah is recognised in the period when
terjadinya hak bagi hasil sesuai nisbah yang the profit sharing rights arise in accordance
disepakati. with the agreed profit sharing ratio.
Pendapatan bagi hasil mudharabah diakui Profit sharing income for mudharabah is
dalam periode terjadinya hak bagi hasil recognised in the period when the profit
sesuai nisbah yang disepakati dan tidak sharing rights arise in accordance with agreed
diperkenankan mengakui pendapatan dari profit sharing ratio and the recognition based
proyeksi hasil usaha. on projection of income is not allowed.
128
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah (lanjutan) income and expense (continued)
(ii) Pendapatan syariah (lanjutan) (ii) Sharia income (continued)
Setoran dari debitur dengan kualitas non- Any payment from non-performing debtors
performing diperlakukan sebagai recognised is treated as the repayment cost or
pengembalian harga perolehan atau pokok loan/financing principal. Excess payment over
piutang/pembiayaan. Kelebihan pembayaran the cost or loan/financing principal recognised
di atas harga perolehan atau pokok as income when the cash received. Specific
piutang/pembiayaan diakui sebagai for ijarah transactions, any payment from non-
pendapatan pada saat diterimanya. Khusus performing debtors recognised as the
untuk transaksi ijarah, setoran dari debitur settlement of ijarah receivables.
dengan kualitas non-performing diperlakukan
sebagai pelunasan piutang sewa.
Hak nasabah atas bagi hasil dana syirkah Customers’ (fund owner) share on the return
temporer merupakan bagian bagi laba milik of temporary syirkah funds represent fund
nasabah yang didasarkan pada prinsip owners’ share of the profit of Subsidiary
mudharabah muthlaqah, mudharabah derived from managing of such funds under
muqayyadah dan mudharabah musytarakah mudharabah mutlaqah, mudharabah
atas hasil pengelolaan dana mereka oleh muqayyadah and mudharabah musytarakah
Entitas Anak. Pendapatan yang dibagikan principles. The profit sharing is determined on
adalah pendapatan yang telah diterima. the earned income.
(iii) Hak pihak ketiga atas bagi hasil dana syirkah (iii) Third parties’ share on return of temporary
temporer syirkah funds
Pembagian laba dilakukan berdasarkan Distribution of profit is based on profit sharing
prinsip bagi hasil yaitu dihitung dari principle which is calculated from the
pendapatan Entitas Anak yang diterima Subsidiary’s earned income which in the form
berupa laba bruto (gross profit margin). of gross profit margin.
Jumlah pendapatan marjin dan bagi hasil Total margin income and profit sharing on
atas pembiayaan yang diberikan dan atas financing given to debtors and other
aset produktif lainnya akan dibagikan kepada productive assets will be distributed to the
nasabah penyimpan dana dan Entitas Anak, fund owner and Subsidiary, calculated
dihitung secara proporsional sesuai dengan proportionally according to the fund allocation
alokasi dana nasabah dan Entitas Anak yang of fund owner and subsidiary that were used in
dipakai dalam pembiayaan yang diberikan the financing given to debtors and other
dan aset produktif lainnya yang disalurkan. productive assets.
Selanjutnya, jumlah pendapatan marjin dan Furthermore, available margin income and
bagi hasil yang tersedia untuk nasabah dari profit sharing for fund owner from financing
fasilitas pembiayaan yang diberikan dan aset facilities given to debtors and other distributed
produktif lainnya yang disalurkan tersebut earning assets are distributed to fund owners
kemudian dibagihasilkan ke nasabah and depositor as shahibul maal and the
penabung dan deposan sebagai shahibul Subsidiary as mudharib based on a
maal dan Entitas Anak sebagai mudharib predetermined and agreed profit sharing with
sesuai dengan porsi nisbah bagi hasil yang nisbah portion. Margin income and profit
telah disepakati bersama sebelumnya. sharing from financing facilities given to
Pendapatan marjin dan bagi hasil dari debtors and other distributed earning assets
pembiayaan yang diberikan dan aset using the Subsidiary’s funds, are entirely
produktif lainnya yang disalurkan yang shared for the Subsidiary, including income
memakai dana Entitas Anak, seluruhnya from the Subsidiary’s fee-based transactions.
menjadi milik Entitas Anak, termasuk
pendapatan dari transaksi Entitas Anak
berbasis imbalan.
ag. Pendapatan premi dan beban klaim ag. Premium income and claims expenses
Pendapatan premi kontrak asuransi jangka Premium income received from short-term
pendek diakui sebagai pendapatan selama insurance contracts is recognised as revenue over
periode risiko sesuai dengan proporsi jumlah the period of risk coverage in proportion to the
proteksi asuransi yang diberikan. Pendapatan amounts of insurance protection provided.
premi kontrak asuransi jangka panjang diakui Premium income from long-term insurance
sebagai pendapatan pada saat polis jatuh tempo. contracts is recognised as revenue when the policy
is due.
129
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ag. Pendapatan premi dan beban klaim (lanjutan) ag. Premium income and claims expenses
(continued)
Pendapatan premi yang diterima sebelum jatuh Premiums income received before the due date of
tempo polis dicatat sebagai titipan premi di the respective policies is stated as policyholders’
laporan posisi keuangan konsolidasian. deposits in the consolidated statement of financial
position.
Beban klaim dan manfaat terdiri dari klaim yang Claims and benefits expense consist of settled
telah diselesaikan, klaim dalam proses claims, claims that are still in process of settlement
penyelesaian dan estimasi atas klaim yang telah and estimates of claims incurred but not yet
terjadi namun belum dilaporkan (IBNR). Klaim reported (IBNR). Claims and benefits are
dan manfaat diakui sebagai beban pada saat recognised as expenses when the liabilities to
terjadinya liabilitas untuk memberikan proteksi. cover claims are incurred. Claim recoveries from
Klaim reasuransi yang diperoleh dari perusahaan reinsurance companies are recognised and
reasuradur diakui dan dicatat sebagai pengurang recorded as deduction from claims and benefits
beban klaim dan manfaat pada periode yang expenses consistent in the same period with the
sama dengan periode pengakuan beban klaim claim and benefits expenses recognition.
dan manfaat.
Jumlah klaim dalam penyelesaian, termasuk Total claims in process of settlement, including
klaim yang telah terjadi namun belum dilaporkan, claims incurred but not yet reported, are stated at
dinyatakan berdasarkan estimasi menggunakan estimated amounts determined based on the
teknik perhitungan teknis oleh aktuaris. actuarial technical insurance calculations. Changes
Perubahan dalam estimasi liabilitas klaim, in estimated claims liabilities as a result of further
sebagai hasil dari evaluasi lebih lanjut dan evaluation and the difference between estimated
perbedaan antara estimasi klaim dengan klaim claims and paid claims are recognised as addition
yang dibayarkan, diakui sebagai biaya tambahan to or deduction from expenses in the period which
atau pengurang biaya pada periode terjadinya the changes occurred.
perubahan.
ah. Pendapatan provisi dan komisi ah. Fees and commissions income
Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
transaksi yang dapat diatribusikan secara costs that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities, consumer financing receivables and net
pemberian kredit, piutang pembiayaan konsumen investment finance lease, are recognised as a
dan investasi bersih dalam sewa pembiayaan part/(deduction) of outstanding loan, consumer
diakui sebagai bagian/(pengurang) dari nilai financing receivables and net investment finance
perolehan kredit, piutang pembiayaan konsumen lease and will be recognised as interest income by
dan investasi bersih dalam sewa pembiayaan amortisation using effective interest rate method.
dan akan diakui sebagai pendapatan bunga
dengan cara diamortisasi berdasarkan metode
suku bunga efektif.
Untuk kredit, piutang pembiayaan konsumen dan The directly attributable unamortised fees and
investasi bersih dalam sewa pembiayaan yang commissions balances relating to loans, consumer
diberikan dan dilunasi sebelum jatuh temponya, financing receivables and net investment finance
saldo pendapatan provisi dan/atau komisi dan lease which is settled prior to maturity are
biaya transaksi yang dapat diatribusikan secara recognised upon settlement date of such loans,
langsung yang belum diamortisasi, diakui pada consumer financing and net investment finance
saat kredit yang diberikan, piutang pembiayaan lease.
konsumen dan investasi bersih dalam sewa
pembiayaan dilunasi.
Pendapatan provisi dan komisi lainnya yang tidak Other fees and commissions income which are not
berkaitan langsung dengan kegiatan perkreditan directly related to lending activities or a specific
atau jangka waktu tertentu diakui pada saat period are recognised as revenue on the
terjadinya transaksi. transaction date.
130
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja ai. Employee benefits
Liabilitas pensiun Pension liability
Bank Mandiri menyelenggarakan program Bank Mandiri established a defined contribution
pensiun iuran pasti yang pesertanya adalah pension plan covering substantially all of its eligible
pegawai aktif Bank Mandiri sejak tanggal active employees since 1 August 1999 and also
1 Agustus 1999, serta program pensiun manfaat defined benefit pension plans, which were derived
pasti yang berasal dari masing-masing dana from each of the Merged Banks’ pension plan. This
pensiun Bank Peserta Penggabungan. Program program is funded through payment to pension
ini didanai melalui pembayaran kepada pengelola fund’s management as defined in the actuarial
dana pensiun sebagaimana ditentukan dalam calculation which done regularly.
perhitungan aktuaria yang dilakukan secara
berkala.
Liabilitas imbalan pensiun Bank Mandiri dan Bank Mandiri and Subsidiaries’ pension liability
Entitas Anak dihitung dengan membandingkan have been calculated by comparing the benefit that
manfaat yang akan diterima oleh karyawan dari will be received by an employee at normal pension
program pensiun pada usia pensiun normal age from the Pension Plans with the benefit that
dengan manfaat yang akan diterima berdasarkan will be received as stipulated under the
UU Ketenagakerjaan No. 13/2003 dimana telah Employment Law No. 13/2003 which has been
diperbaharui menggunakan UU Cipta Kerja updated using the Employment Regulations No.
No. 11/2020 sebagaimana diubah dengan UU 11/2020 as amended by UU No. 6/2023
No. 6/2023 tentang Penetapan Peraturan concerning Government In Lieu Of Law No. 2 Of
Pemerintah Pengganti Undang-Undang No. 2 2022 Concerning Stipulation Employment
Tahun 2022 Tentang Cipta Kerja Menjadi Regulations Become Law based on the Collective
Undang-Undang berdasarkan Perjanjian Kerja Labor Agreement which was renewed at the end of
Bersama yang telah diperbaharui pada akhir 2021 after deducting accumulated employee
2021 setelah dikurangi dengan akumulasi contributions and the results of its investments. If
kontribusi karyawan dan hasil investasinya. the pension benefit from the Pension Plans is less
Apabila manfaat pensiun lebih kecil dari pada than the benefit as required by the Employment
manfaat menurut UU Cipta Kerja No. 11/2020, Regulations No. 11/2020, the Bank and
maka Bank dan Entitas Anak membayar Subsidiaries will have to pay such shortage.
kekurangan tersebut.
Program pensiun berdasarkan UU The pension plan based on the Labor Law is a
Ketenagakerjaan adalah program imbalan pasti defined benefit plan because the Labor Law sets a
karena UU Ketenagakerjaan menentukan rumus certain formula to calculate the minimum pension
tertentu untuk menghitung jumlah minimum benefit. A defined contribution plan is a pension
imbalan pensiun. Program pensiun iuran pasti plan that defines an amount of pension contribution
adalah program pensiun yang iurannya based on pension fund regulation and all
ditetapkan dalam peraturan dana pensiun dan contribution including investment return are
seluruh iuran serta hasil pengembangannya recorded in its account’s member as pension
dibukukan pada rekening masing-masing peserta benefit as stated in Law No. 4 year 2023 dated
sebagai manfaat pensiun sebagaimana 12 January 2023 regarding Development and
tercantum dalam UU No. 4 tahun 2023 tanggal Strengthening Financial Sector.
12 Januari 2023 tentang Pengembangan dan
Penguatan Sektor Keuangan.
Liabilitas program pensiun imbalan pasti yang The defined benefit pension liability recognised in
diakui di laporan posisi keuangan konsolidasian the consolidated statement of financial position is
adalah nilai kini dari liabilitas imbalan pasti pada the present value of the defined benefit obligation
tanggal laporan posisi keuangan konsolidasian at the consolidated statement of financial position
setelah dikurangi dengan nilai wajar aset date less the fair value of plan assets, adjusted
program, serta disesuaikan dengan keuntungan with unrealised actuarial gains or losses and past
atau kerugian aktuaria dan biaya jasa lalu yang service cost. The defined benefit obligation is
belum diakui. Liabilitas manfaat pasti dihitung calculated annually by independent actuaries using
setiap tahun oleh aktuaris independen the projected unit credit method on a regular basis
menggunakan metode projected unit credit for periods not exceeding one year. The present
secara reguler untuk periode tidak lebih dari satu value of the defined benefit obligation is
tahun. Nilai kini liabilitas manfaat pasti ditentukan determined by discounting the estimated future
dengan mendiskontokan estimasi arus kas keluar cash outflows using the discount rate of
masa depan dengan menggunakan tingkat government bonds’ yield that are denominated in
diskonto imbal hasil obligasi pemerintah dalam the currency in which the benefit will be paid, and
mata uang yang sama dengan mata uang that have terms to maturity approximating the
imbalan yang akan dibayarkan dan waktu jatuh terms of the related pension liability.
tempo yang kurang lebih sama dengan waktu
jatuh tempo imbalan yang bersangkutan.
131
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Liabilitas pensiun (lanjutan) Pension liability (continued)
Akumulasi keuntungan atau kerugian aktuarial The accumulated unrealised actuarial gains or
yang belum diakui yang terjadi diakui sebagai losses incurred are recognised as “Other
“Penghasilan komprehensif lain” dan disajikan comprehensive income” and is presented in the
pada bagian ekuitas. Biaya jasa lalu dibebankan equity section. Past service cost is directly charged
langsung pada laba rugi. to profit or loss.
Biaya imbalan pasca-kerja yang diakui selama The post-employment benefits expense recognised
tahun berjalan terdiri dari biaya jasa dalam laba during the current year consists of service cost in
rugi, bunga neto atas liabilitas imbalan pasti neto profit or loss, net interest on the net defined benefit
dalam laba rugi dan pengukuran kembali liabilitas liability in profit or loss and remeasurement of the
imbalan pasti neto dalam penghasilan net defined benefit liabilities in other
komprehensif lain. comprehensive income.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities is
komponen pendapatan bunga dari aset program, the interest income component of plan assets,
biaya bunga atas liabilitas imbalan pasti dan interest expense of defined benefit liabilities and
bunga atas dampak batas atas dari aset. interest on the effect of asset ceiling.
Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit liability
terdiri dari: consists of:
- Keuntungan dan kerugian aktuarial; - Actuarial gains and losses;
- Imbal hasil atas aset program, tidak - Return on plan assets, excluding amount
termasuk jumlah yang dimasukkan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti neto; benefit liability; and
- Setiap perubahan dampak batas atas aset, - Any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount including in net interest on
dalam bunga neto atas liabilitas imbalan the net defined benefit liability.
pasti neto.
Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience and
pengalaman dan perubahan asumsi-asumsi changes in actuarial assumption.
aktuarial.
Liabilitas imbalan jangka panjang lainnya Other long-term employment benefit
obligations
Liabilitas imbalan jangka panjang lainnya terdiri Other long-term employment benefit obligations
dari cuti besar berimbalan dan penghargaan consist of paid leave and service awards.
masa dinas.
Hak atas imbalan ini pada umumnya diberikan The entitlement of these benefits are provided to
apabila karyawan bekerja hingga mencapai usia the employees if employees work until reaching the
pensiun dan memenuhi masa kerja tertentu. retirement age and the completion of a minimum
Prakiraan biaya imbalan ini dicadangkan certain service period. The estimated costs for
sepanjang masa kerja karyawan dan dihitung these benefits are accrued over the period of
menggunakan metodologi yang sama dengan employment of respective employee calculated
metodologi yang digunakan dalam perhitungan using similar methodology used for defined benefit
program pensiun imbalan pasti, namun pension plans but is simpler. These obligations are
disederhanakan. Liabilitas ini dinilai setiap tahun calculated annually by qualified independent
oleh aktuaris independen yang berkualifikasi. actuaries.
132
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Pembagian tantiem Tantiem distribution
Bank Mandiri mencatat tantiem dengan Bank Mandiri records tantiem on an accrual basis
menggunakan basis akrual dan and charges it to the consolidated statement of
membebankannya pada laporan laba rugi dan profit or loss and other comprehensive income for
penghasilan komprehensif lain konsolidasian the year.
tahun berjalan.
aj. Laba per saham aj. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share is calculated by dividing the
bersih konsolidasian akhir tahun berjalan dengan consolidated net profit at end of year with the
jumlah rata-rata tertimbang saham yang weighted average number of shares issued and
ditempatkan dan disetor selama tahun berjalan. fully paid-in during the year.
Jumlah rata-rata tertimbang saham yang beredar The weighted-average number of outstanding
yang digunakan dalam menghitung laba per shares used in computing basic and diluted
saham dasar dan dilusian pada tanggal earnings per share as of 31 December 2024 is
31 Desember 2024 sebesar 93.333.333.332 93,333,333,332 shares and as of 31 December
lembar saham, serta 31 Desember 2023 sebesar 2023 are 93,333,333,332 shares.
93.333.333.332 lembar saham.
ak. Segmen operasi ak. Operating segment
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity:
entitas:
(a) Yang terlibat dalam aktivitas bisnis yang (a) That is involved in business activities to
mana memperoleh pendapatan dan generate income and expenses (include
menimbulkan beban (termasuk pendapatan income and expenses relating to the
dan beban terkait dengan transaksi dengan transactions with other components from the
komponen lain dari entitas yang sama); same entity);
(b) Hasil operasinya dikaji ulang secara reguler (b) Whose operating results are reviewed
oleh pengambil keputusan operasional untuk regularly by decision maker for operational
membuat keputusan tentang sumber daya activities for decision making on allocation of
yang dialokasikan pada segmen tersebut resources in respective segment and
dan menilai kinerjanya; dan performance evaluation of works; and
(c) Tersedia informasi keuangan yang dapat (c) For which separate financial information is
dipisahkan. available.
Sesuai dengan PSAK No. 108 tentang “Segmen In accordance with SFAS No. 108 regarding
Operasi”, Grup menyajikan segmen operasi “Operating Segment”, the Group presents
berdasarkan laporan internal grup yang disajikan operating segment based on internal reports that
kepada pengambil keputusan operasional. are presented to the decision-maker for operational
Pengambil keputusan operasional adalah Direksi. activities. The decision maker for operational
activities is the Board of Directors.
Informasi segmen per 31 Desember 2024 dan Segment information as of 31 December 2024 and
2023 disajikan sesuai Keputusan Direksi No. 2023 onwards presented in accordance with the
KEP.DIR/014/2020 tanggal 25 Februari 2020, Board of Directors Decree No. KEP.DIR/014/2020
dimana segmen operasi dibagi ke dalam dated 25 February 2020, In which the operating
segmen-segmen usaha sebagai berikut: segments are divided into the following business
Corporate Banking, Commercial Banking, segments: Corporate Banking, Commercial
Hubungan Kelembagaan, Retail Banking Banking, Institutional Relationship, Retail Banking
(termasuk Wealth), Treasury & International (including Wealth), Treasury & International
Banking, Kantor Pusat, Entitas Anak Syariah, Banking, Head Office, Sharia Subsidiary,
Entitas Anak - Asuransi dan Entitas Anak lainnya. Subsidiary - Insurance and Other Subsidiaries.
133
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
ak. Segmen operasi (lanjutan) ak. Operating segment (continued)
Segmen geografis adalah komponen Bank dan A geographical segment represents a component
Entitas Anak yang dapat dibedakan dalam of the Bank and its Subsidiaries that provides
menghasilkan jasa pada lingkungan (wilayah) services in different economic environment and
ekonomi tertentu dan komponen itu memiliki has a different risk and reward compared to others
risiko dan imbalan yang berbeda dengan risiko operating in different economic environment.
dan imbalan pada komponen yang beroperasi Geographical segments are divided into Indonesia,
pada lingkungan (wilayah) ekonomi lain. Segmen Asia (Singapore, Malaysia, Hong Kong, Timor
geografis dibagi ke dalam wilayah Indonesia, Leste and Shanghai), Western Europe (England)
Asia (Singapura, Malaysia, Hong Kong, Timor and Cayman Islands.
Leste dan Shanghai), Eropa Barat (Inggris) dan
Cayman Islands.
al. Tanggung jawab sosial dan lingkungan al. Social and environmental responsibility
Berdasarkan Peraturan Menteri Badan Usaha Based on Minister of State-Owned Enterprises
Milik Negara No. PER-01/MBU/03/2023 tentang Regulation No. PER-01/MBU/03/2023 regarding
Penugasan Khusus dan Program Tanggung Special Assignments and Social and
Jawab Sosial dan Lingkungan Badan Usaha Milik Environmental Responsibility Programs of State-
Negara tanggal 24 Maret 2023, alokasi dana Owned Enterprises dated 24 March 2023, fund
tidak dialokasikan dari saldo laba berdasarkan allocation was no longer allocated from retained
hasil keputusan Rapat Umum Pemegang Saham earnings based on the decision of the General
(“RUPS”) akan tetapi diakui dan dibebankan ke Shareholders Meeting (“RUPS”), instead, it is
laporan laba dan rugi dan penghasilan recognised and charged to the current year
komprehensif lain konsolidasian tahun berjalan. consolidated statement of profit or loss and other
comprehensive income.
am. Saham treasuri am. Treasury shares
Saham treasuri merupakan modal saham yang Treasury shares are share capital that is acquired
diperoleh dan dimiliki kembali dari yang and owned back which from shares previously
sebelumnya telah diterbitkan Bank. Saham issued by the Bank. Treasury shares are stated at
treasuri disajikan sebesar nilai yang dibayar, the amount paid, including directly attributable
termasuk biaya tambahan yang secara langsung additional costs (less income tax) and as a
dapat diatribusikan (dikurangi pajak penghasilan) deduction from equity until the shares are canceled
dan sebagai pengurang dari ekuitas sampai or reissued. When the shares are subsequently
saham tersebut dibatalkan atau diterbitkan sold back, the amount received is deducted by the
kembali. Ketika saham tersebut selanjutnya dijual related transaction surcharge and the related
kembali, maka nilai yang diterima, dikurangi income tax effect is presented in equity.
biaya tambahan transaksi yang terkait dan
dampak pajak penghasilan yang terkait disajikan
di ekuitas.
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
entities
Transaksi penggabungan usaha antara Entitas The transaction of business combination between
Anak, PT Bank Syariah Mandiri (BSM), dengan Subsidiaries, PT Bank Syariah Mandiri (BSM), with
PT Bank BRIsyariah Tbk. (BRIS) dan PT Bank PT Bank BRIsyariah Tbk. (BRIS) and PT Bank BNI
BNI Syariah (BNIS) merupakan penggabungan Syariah (BNIS) is a business combination between
usaha antar entitas sepengendali. Transaksi entities under common control. Business
penggabungan usaha antar entitas sepengendali, combination transaction between entities under
berupa pengalihan bisnis termasuk aset maupun common control, in the form of business transfer
liabilitas terkait dalam rangka reorganisasi including transfer of the related assets and
entitas-entitas yang berada dalam suatu liabilities in relation to the reorganisation of entities
kelompok yang sama bukan merupakan under the same group, do not constitute a change
perubahan kepemilikan dalam arti substansi of ownership in terms of economics susbtance.
ekonomi. Oleh karena itu, transaksi tersebut Therefore, the transaction is recognised at carrying
diakui pada jumlah tercatat berdasarkan metode value based on the pooling of the interest method.
penyatuan kepemilikan. Selisih antara imbalan The difference between the total consideration
yang diterima/dialihkan dan jumlah tercatat received or paid and the carrying amount of
investasi dicatat di ekuitas disajikan sebagai investment is recorded under equity and presented
bagian dari pos tambahan modal disetor. as a component of additional paid in capital.
134
Page 1038
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
an. Penggabungan usaha entitas sepengendali an. Business combination of common control
(lanjutan) entities (continued)
Pada informasi keuangan Entitas Induk, Bank In the Parent Entity financial information, the Bank
membukukan nilai investasi di entitas baru records its investment value in the new entity at
menggunakan nilai terdahulu, di mana investasi cost using the predecessor value, where the
dibukukan sebesar nilai buku. investment is recorded at book value.
ao. Aset dan liabilitas tidak lancar (atau kelompok ao. Non-current assets and liabilities (or disposal
lepasan) dikuasai untuk dijual group) held for sale
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual merupakan aset yang nilai sale are assets whose carrying amount will be
tercatatnya akan dipulihkan terutama melalui recovered primarily through a sale transaction
transaksi penjualan daripada penggunaan rather than through continued use in the business,
berlanjut dalam bisnis dan penjualannya sangat and their sale is highly probable. These assets are
mungkin terjadi. Aset ini dicatat pada nilai yang recorded at the lower of carrying amount and fair
lebih rendah antara jumlah tercatat dan nilai value, with fewer costs to sell, except for assets
wajar setelah dikurangi biaya untuk menjual, such as deferred tax assets, assets related to
kecuali untuk aset-aset seperti aset pajak employee benefits, and financial assets, which are
tangguhan, aset yang terkait dengan imbalan specifically exempted.
kerja, dan aset keuangan, yang secara khusus
dikecualikan.
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual tidak dilakukan penyusutan sale are not depreciated or amortised while
dan amortisasi selama diklasifikasikan sebagai classified as held for sale. Impairment losses on
aset tidak lancar yang dikuasai untuk dijual. non-current assets (or disposal groups) held for
Kerugian penurunan nilai atas aset tidak lancar sale are recognised in the income statement as the
(atau kelompok lepasan) yang dikuasai untuk difference between the carrying amount and the
dijual diakui pada laba rugi sebesar selisih antara fair value less costs to sell. Gains on the difference
nilai tercatat dengan nilai wajar setelah dikurangi between the carrying amount and the fair value,
dengan biaya untuk menjual. Keuntungan selisih less costs to sell, are recognised in the income
antara nilai tercatat dengan nilai wajar setelah statement up to the amount of any previously
dikurangi biaya untuk menjual diakui pada laba recognised impairment loss.
rugi maksimal sebesar akumulasi rugi penurunan
nilai yang telah diakui sebelumnya.
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for
dikuasai untuk dijual disajikan secara terpisah sale are presented separately from other assets in
dari aset lainnya dalam laporan posisi keuangan. the statement of financial position, and liabilities (or
Liabilitas (atau kelompok lepasan) yang dikuasai disposal groups) held for sale are presented
untuk dijual disajikan secara terpisah dari separately from other liabilities in the statement of
liabilitas lainnya dalam laporan posisi keuangan. financial position.
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING JUDGEMENTS
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are created in the
penyusunan laporan keuangan konsolidasian dimana preparation of the consolidated financial statements in
dibutuhkan pertimbangan manajemen dalam which management judgment is required in
menentukan metodologi yang tepat untuk penilaian determining the methodology in the valuation of assets
aset dan liabilitas. and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimation and assumptions that
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun ke depan. Semua within the one next financial year. All estimation and
estimasi dan asumsi yang diharuskan oleh Standar assumptions required in conformity with Statement of
Akuntansi Keuangan di Indonesia adalah estimasi Financial Accounting Standard are the best estimation
terbaik serta berdasarkan pada standar yang berlaku. undertaken in accordance with the applicable
Estimasi dan pertimbangan dievaluasi secara terus standards. Estimation and judgements are evaluated
menerus dan berdasarkan pengalaman masa lalu dan on a continuous basis, and are based on past
faktor-faktor lain termasuk harapan atas kejadian experience and other factors, including expectations
yang akan datang. with regard to future events.
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumptions are based
pengetahuan terbaik manajemen atas kejadian dan on management’s best knowledge of current events
tindakan saat ini, hasil yang timbul mungkin berbeda and activities, actual results may differ from those
dengan estimasi dan asumsi semula. estimates and assumptions.
135
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi Key sources of estimation uncertainty
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
keuangan assets
Evaluasi atas kerugian penurunan nilai aset Evaluation of impairment losses on financial
keuangan yang dicatat pada biaya perolehan assets which is recognised at amortised cost and
diamortisasi dan efek utang yang diklasifikasikan debt securities classified as fair value through
sebagai nilai wajar melalui pendapatan other comprehensive income are described in
komprehensif lain dijelaskan di Catatan 2c. Note 2c.
Cadangan kerugian penurunan nilai terkait Allowance for impairment losses related to a
dengan pihak lawan spesifik dalam seluruh specific counterparty as part of the entire
cadangan kerugian penurunan nilai dibentuk atas allowance for impairment losses are established
tagihan yang penurunan nilainya dievaluasi for receivables that are individually evaluated for
secara individual berdasarkan estimasi terbaik impairment based on management's best estimate
manajemen atas nilai tunai arus kas yang of the present value of cash flows expected to be
diharapkan akan diterima. Dalam menghitung received. In calculating the allowance for
cadangan kerugian penurunan nilai, manajemen impairment losses, management makes
membuat pertimbangan mengenai kondisi judgements regarding of the financial condition of
keuangan dari pihak lawan dan nilai neto yang the counterparty and the net realizable value of the
dapat direalisasi dari agunan yang diterima. collateral received. Each impaired asset is
Setiap aset yang mengalami penurunan nilai evaluated, and its settlement strategy and
dievaluasi dan strategi penyelesaiannya serta estimation of cash flows considered recoverable
estimasi arus kas yang dinilai dapat diperoleh are independently approved by the Credit Risk
kembali dan disetujui secara independen oleh Management Unit.
Credit Risk Management Unit.
Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances
secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios with
melekat pada portofolio tagihan dengan similar economic characteristics when there is a
karakteristik ekonomi yang serupa ketika terdapat significant increase in credit risk or objective
kenaikan risiko kredit yang signifikan atau evidence to suggest the impairments are exist
terdapat bukti objektif bahwa telah terjadi within the portfolio, but the individual impaired
penurunan nilai tagihan dalam portofolio items cannot yet be identified. In determining the
tersebut, namun penurunan nilai secara individu need to establish allowance for collective
belum dapat diidentifikasi. Dalam menentukan impairment, management considers factors such
perlunya untuk membentuk cadangan kerugian as credit quality, size of portfolio, credit
penurunan nilai secara kolektif, manajemen concentrations, and economic factors. In
mempertimbangkan faktor-faktor seperti kualitas estimating the required allowance, the
kredit, besarnya portofolio, konsentrasi kredit dan assumptions made to determine expected default
faktor-faktor ekonomi. Dalam mengestimasi and loss model and to determine the required input
cadangan yang dibutuhkan, asumsi-asumsi parameters which are based on historical
dibuat untuk menentukan model kerugian experience and estimated future economic
ekspektasian dan untuk menentukan parameter conditions (forecasting). The accuracy of this
input yang diperlukan, berdasarkan pengalaman allowance depends on how precise the estimated
historis, kondisi ekonomi saat ini, dan prakiraan future cash flows to determine the individual
kondisi ekonomi di masa mendatang allowance and the model assumptions and
(forecasting). Ketepatan dari cadangan ini parameters used in determining collective
bergantung pada seberapa tepat estimasi arus allowance.
kas masa depan untuk menentukan cadangan
individual serta asumsi model dan parameter
yang digunakan dalam penentuan cadangan
kolektif.
b. Menentukan nilai wajar instrumen keuangan b. Determining fair values of financial instruments
Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value for financial assets
keuangan yang tidak mempunyai harga pasar, and financial liabilities for which there is no
Grup menggunakan teknik penilaian seperti yang observable market price, the Group uses the
dijelaskan dalam Catatan 2c untuk instrumen valuation techniques as described in Note 2c for
keuangan yang tidak diperdagangkan secara financial instruments that are traded infrequently
aktif dan memiliki informasi harga yang terbatas, and have limited pricing information, fair value is
nilai wajar yang kurang objektif dan less objective and requires varying degrees of
membutuhkan berbagai tingkat penilaian judgement depending on liquidity, concentration,
tergantung pada likuiditas, konsentrasi, faktor uncertainty of market factors, pricing assumptions
ketidakpastian pasar, asumsi harga dan risiko and other risks.
lainnya.
136
Page 1040
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
c. Imbalan pensiun c. Pension benefits
Program-program pensiun ditentukan Pension programs are determined based on
berdasarkan perhitungan dari aktuaria. actuarial valuation. The actuarial valuation uses
Perhitungan aktuaria menggunakan asumsi- assumptions such as discount rate, expected rate
asumsi seperti tingkat diskonto, tingkat of return on investments, future salary increases,
pengembalian investasi, tingkat kenaikan gaji, mortality rate, resignation rate and others (refer to
tingkat kematian, tingkat pengunduran diri dan Note 2ai and 51). Any changes in those
lain-lain (Catatan 2ai dan 51). Perubahan asumsi assumptions will impact the liability balance of
ini akan mempengaruhi nilai liabilitas pensiun. employee benefit obligations.
Grup menentukan tingkat diskonto yang sesuai The Group determines the appropriate discount
pada akhir periode pelaporan, yakni zero coupon rate at the end of each year, which is the zero
bond yang digunakan untuk menentukan nilai kini coupon bond that used to determine the present
arus kas keluar masa depan estimasian yang value of estimated future cash outflows expected
diharapkan untuk menyelesaikan liabilitas to settle the pension obligations. In determining the
pensiun. Dalam menentukan tingkat suku bunga appropriate discount rate, the Group considers the
yang sesuai, Grup mempertimbangkan imbal government bonds’ yields denominated in currency
hasil obligasi pemerintah yang didenominasikan and have similar period with payments that will be
dalam mata uang imbalan akan dibayar dan made and have terms to maturity approximating
memiliki jangka waktu yang serupa dengan the terms of the related employee benefit liability.
jangka waktu liabilitas pensiun yang terkait. Other key assumptions for pension obligations
Asumsi kunci liabilitas pensiun lainnya sebagian mostly are determined based on current market
ditentukan berdasarkan kondisi pasar saat ini. conditions.
d. Liabilitas asuransi untuk kontrak asuransi d. Insurance liabilities on insurance contracts
Liabilitas kepada pemegang polis (manfaat polis Liabilities to policyholders (future policy benefits
masa depan dari produk non-unit link dan from non-unit linked products and estimated claim
estimasi liabilitas klaim) Entitas Anak dicatat di liabilities) of Subsidiaries are recorded in the
laporan posisi keuangan konsolidasian sebagai consolidated statement of financial position as part
bagian dari “Liabilitas lain-lain” berdasarkan of "Other liabilities" based on actuarial calculations
perhitungan aktuaris dengan menggunakan using actuarial assumptions, which is the best
asumsi aktuarial yaitu asumsi estimasi terbaik estimate assumptions and margin for risk of
dan marjin atas risiko pemburukan. deterioration.
e. Aset pajak tangguhan e. Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognised for all
perbedaan temporer yang dapat dikurangkan, deductible temporary differences, as long as
sepanjang besar kemungkinannya bahwa taxable income most likely will be available so that
penghasilan kena pajak akan tersedia sehingga the temporary differences can be utilised.
perbedaan temporer tersebut dapat digunakan. Significant estimation by management are required
Estimasi signifikan oleh manajemen disyaratkan in determining the amount of deferred tax assets
dalam menentukan jumlah aset pajak tangguhan that can be recognised, based on utilisation period
yang dapat diakui, berdasarkan saat penggunaan and the level of taxable income and future tax
dan tingkat penghasilan kena pajak serta strategi planning strategies. The Bank does not consider
perencanaan pajak masa depan. Bank tidak some of the benefits of deferred tax assets as
memperhitungkan sebagian manfaat aset pajak management believes that those part of deferred
tangguhan karena manajemen Bank berpendapat tax assets will not be recoverable in the future.
bahwa aset pajak tangguhan tersebut tidak dapat
terpulihkan di masa yang akan datang.
137
Page 1041
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
f. Penyusutan dan estimasi umur manfaat aset f. Depreciation and estimated useful life of fixed
tetap assets
Biaya perolehan aset tetap disusutkan dengan Cost of acquisition of fixed assets are depreciated
menggunakan metode garis lurus berdasarkan using the straight-line method based on their
taksiran masa manfaat ekonomisnya. estimated economic useful life. Bank’s
Manajemen Bank mengestimasi masa manfaat management estimates the useful lives of the fixed
ekonomis aset tetap antara 4 (empat) sampai assets between 4 (four) to 20 (twenty) years.
dengan 20 (dua puluh) tahun.
Perubahan tingkat pemakaian dan Changes in the level of usage and technological
perkembangan teknologi dapat mempengaruhi developments could affect the economic useful
masa manfaat ekonomis dan nilai sisa aset, dan lives and residual value of assets, and therefore
karenanya biaya penyusutan masa depan future depreciation charges may be revised.
mungkin direvisi.
Nilai tercatat atas aset tetap Bank diungkapkan The carrying value of the Bank’s fixed assets is
pada Catatan 18. disclosed in Note 18.
g. Penurunan nilai aset non-keuangan g. Impairment of non-financial assets
Bank Mandiri dan Entitas Anak mengevaluasi Bank Mandiri and its Subsidiaries assess
penurunan nilai aset non-keuangan apabila impairment of non-financial assets whenever there
terdapat kejadian atau perubahan keadaan yang are events or changes in circumstances indicate
mengindikasikan bahwa nilai tercatat aset non- that the carrying value of non-financial assets
keuangan tidak dapat dipulihkan kembali. Faktor- cannot be recovered. Important factors that could
faktor penting yang dapat menyebabkan cause impairment of non-financial assets are as
penurunan nilai aset non-keuangan adalah follows:
sebagai berikut:
a) Performa yang tidak tercapai secara a) Performance is not achieved significantly
signifikan terhadap ekspektasi historis atau against historical expectations or projected
proyeksi hasil operasi di masa yang akan operating results in the future;
datang;
b) Perubahan yang signifikan dalam cara b) A significant change in the way of the asset
penggunaan aset atau strategi bisnis secara usage or the overall business strategy; and
keseluruhan; dan
c) Industri atau tren ekonomi yang secara c) Industry or economic trends are significantly
signifikan bernilai negatif. negative.
Manajemen Bank dan Entitas Anak mengakui The Management of the Bank and its Subsidiaries
kerugian penurunan nilai apabila nilai tercatat recognise an impairment loss if the carrying
aset melebihi nilai terpulihkannya. Nilai amount of the asset exceeds its recoverable
terpulihkan adalah nilai yang lebih tinggi antara amount. Recoverable amount is the higher value
nilai wajar dikurang biaya pelepasan dengan nilai between the fair value minus costs of disposal and
pakai aset (atau unit penghasil kas). Nilai the value in use of the asset (or cash-generating
terpulihkan diestimasi untuk aset individual atau, unit). Recoverable amount is estimated for
jika tidak memungkinkan, untuk unit penghasil individual assets or, if not possible, for the cash-
kas yang mana aset tersebut merupakan bagian generating unit in which the asset is part of the
daripada unit tersebut. unit.
h. Revaluasi atas nilai wajar tanah h. Revaluations of land
Grup menggunakan spesialis penilai independen The Group engaged independent valuation
untuk menilai nilai wajar atas tanah. Tanah dinilai specialists to assess fair value of land. Lands were
berdasarkan referensi atas bukti berdasarkan valued by reference to market-based evidence,
pasar, menggunakan nilai yang dapat diukur using comparable prices adjusted for specific
setelah disesuaikan dengan faktor pasar spesifik market factors such as location and condition of
seperti lokasi dan kondisi dari tanah. land.
138
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with options for
opsi perpanjangan dan penghentian kontrak - extension and termination of the contract - the
Grup sebagai penyewa Group as lessee
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as the term
jangka waktu sewa yang tidak dapat dibatalkan, of the lease that cannot be canceled, together with
bersama dengan periode yang dicakup oleh opsi the period covered based on the option to extend
untuk memperpanjang masa sewa jika dipastikan the lease if it is determined to be exercised, or any
akan dilaksanakan, atau periode apa pun yang period covered by the option to terminate the
dicakup oleh opsi untuk menghentikan sewa, jika lease, if it is reasonably not to do so.
cukup wajar untuk tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include
mencakup opsi perpanjangan dan penghentian options for extension and termination of the lease
jangka waktu sewa. Grup menerapkan penilaian terms. The Group applies its judgment in
dalam mengevaluasi apakah dapat dipastikan evaluating whether it is certain to exercise the
jika akan menggunakan opsi untuk option to extend or terminate the lease. This is
memperpanjang atau menghentikan sewa. Hal done by considering all relevant facts and
tersebut dilakukan dengan mempertimbangkan circumstances that provide economic incentives to
seluruh fakta dan keadaan yang relevan yang extend or terminate the lease. After the
memberikan insentif ekonomi untuk melakukan commencement date, the Group reassesses the
perpanjangan atau penghentian sewa. Setelah lease term, if there is a significant event or change
tanggal dimulainya, Grup menilai kembali masa in circumstances which is under its control and
sewa, jika terdapat peristiwa atau perubahan affects whether the lessee is certain enough to
signifikan dalam keadaan yang berada dalam exercise the option to extend or terminate the
kendali dan mempengaruhi apakah penyewa lease.
cukup pasti untuk mengeksekusi opsi
memperpanjang atau menghentikan sewa.
Pertimbangan akuntansi yang penting Significant accounting judgements
Pertimbangan akuntansi yang penting dalam Accounting judgements that are important in applying
menerapkan kebijakan akuntansi Bank dan Entitas accounting policies of the Bank and its Subsidiaries
Anak meliputi: include:
a. Usaha yang berkelanjutan a. Going concern
Manajemen Bank dan Entitas Anak telah The Management of the Bank and its Subsidiaries
melakukan penilaian atas kemampuan Bank dan have assessed the ability of the Bank and its
Entitas Anak untuk melanjutkan kelangsungan Subsidiaries to continue its business and believes
usahanya dan berkeyakinan bahwa Bank dan that the Bank and Subsidiaries have the resources
Entitas Anak memiliki sumber daya untuk to continue their business in the future. In addition,
melanjutkan usahanya di masa mendatang. management is not aware of any material
Selain itu, manajemen tidak mengetahui adanya uncertainties that may cause significant doubt on
ketidakpastian material yang dapat menimbulkan the ability of the Bank and Subsidiaries to maintain
keraguan yang signifikan terhadap kemampuan its viability. Therefore, the consolidated financial
Bank dan Entitas Anak untuk mempertahankan statements have been prepared on the basis of a
kelangsungan hidupnya. Oleh karena itu, laporan going concern.
keuangan konsolidasian telah disusun atas dasar
usaha yang berkelanjutan.
139
Page 1043
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Pertimbangan akuntansi yang penting (lanjutan) Significant accounting judgements (continued)
b. Klasifikasi aset dan liabilitas keuangan b. Classification of financial assets and liabilities
Manajemen Bank dan Entitas Anak menetapkan The Management of the Bank and its Subsidiaries
klasifikasi atas aset dan liabilitas tertentu sebagai determine the classification of certain assets and
aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities
mempertimbangkan bila definisi yang ditetapkan by considering whether the definitions set under
PSAK No. 109 telah dipenuhi sejak 1 Januari SFAS No. 109 have been fulfilled since 1 January
2020. Dengan demikian, aset keuangan dan 2020. Accordingly, financial assets and financial
liabilitas keuangan diakui sesuai dengan liabilities are recognised in accordance with the
kebijakan akuntansi Bank dan Entitas Anak accounting policy of the Bank and its Subsidiaries
seperti diungkapkan pada Catatan 2.c.f. as disclosed in Note 2.c.f.
4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
2024 2023
Rupiah 91.407.695 95.824.700 Rupiah
Dolar Amerika Serikat United States Dollar
(Catatan 62.B.(iv)) 13.738.349 12.780.622 (Note 62.B.(iv))
Total 105.146.044 108.605.322 Total
5. GIRO PADA BANK LAIN 5. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 116.554 58.804 Related parties (Note 56)
Pihak ketiga 287.836 799.949 Third parties
Total 404.390 858.753 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 77.857 402.293 Related parties (Note 56)
Pihak ketiga 46.186.192 35.345.044 Third parties
Total (Catatan 62.B.(iv)) 46.264.049 35.747.337 Total (Note 62.B.(iv))
46.668.439 36.606.090
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (30.755) (32.205) impairment losses
Neto 46.637.684 36.573.885 Net
Termasuk dalam mata uang asing adalah Included in foreign currencies are mainly Great
terutama mata uang Pound Sterling Inggris, Dolar Britain Pound Sterling, United States Dollar,
Amerika Serikat, Euro Eropa, Yen Jepang, Dolar European Euro, Japanese Yen, Australian Dollar,
Australia, Dolar Hong Kong, Yuan China dan Hong Kong Dollar, Chinese Yuan and Singapore
Dolar Singapura. Dollar.
140
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties
ketiga (lanjutan): (continued):
Berikut adalah perubahan giro pada bank lain Movements of current accounts with other banks
dengan klasifikasi biaya perolehan diamortisasi classified as amortised cost for the period and year
untuk tahun yang berakhir pada tanggal ended 31 December 2024 and 2023 are as
31 Desember 2024 dan 2023: follows:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 34.603.165 - - 2.002.925 36.606.090 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) 9.886.963 - - (585.425) 9.301.538 net carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 936.066 - - 115.510 1.051.576 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (330.333) - - (86.982) (417.315) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 10.492.696 - - (556.897) 9.935.799 during the period
Lain-lain***) 149.620 - - (23.070) 126.550 Others***)
Saldo akhir tahun 45.245.481 - - 1.422.958 46.668.439 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 47.024.265 - - 785.720 47.809.985 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) (12.846.864) - - 1.226.452 (11.620.412) net carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 994.542 - - 12.184 1.006.726 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (163.796) - - (9.706) (173.502) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan (12.016.118) - - 1.228.930 (10.787.188) during the year
Lain-lain***) (404.982) - - (11.725) (416.707) Others***)
Saldo akhir tahun 34.603.165 - - 2.002.925 36.606.090 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
b. Tingkat suku bunga rata-rata (yield) per tahun: b. The average interest rate (yield) per annum:
2024 2023
Rupiah 0,97% 3,62% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent
dalam Rupiah) 2,34% 2,67% in Rupiah)
141
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c. Mutasi cadangan kerugian penurunan nilai giro c. Movements of allowance for impairment losses on
pada bank lain: current accounts with other banks are as follows:
2024 2023
Saldo awal tahun 32.205 20.285 Beginning balance
(Pembalikan)/pembentukan (Reversal)/allowance
selama tahun during the year
berjalan (Catatan 46) (2.674 ) 11.800 (Note 46)
Lain-lain*) 1.224 120 Others*)
Saldo akhir tahun 30.755 32.205 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
2024
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 11.461 - - 20.744 32.205 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 3.833 - - (6.998) (3.165) losses allowance
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 585 - - - 585 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (94) - - - (94) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan 4.324 - - (6.998) (2.674) during the period
Lain-lain**) 161 - - 1.063 1.224 Others**)
Saldo akhir tahun 15.946 - - 14.809 30.755 Ending balance
2023
Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 11.611 - - 8.674 20.285 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (129) - - 11.528 11.399 losses allowance**)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 502 - - - 502 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (101) - - - (101) derecognised
Total pembentukan Total allowance
tahun berjalan 272 - - 11.528 11.800 during the year
Lain-lain***) (422) - - 542 120 Others***)
Saldo akhir tahun 11.461 - - 20.744 32.205 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih penyisihan kerugian, **) Including in the net remeasurement of losses allowance is repayment.
adalah pembayaran kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai giro pada impairment losses on current accounts with other
bank lain telah memadai. banks is adequate.
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
142
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas giro pada bank lain sesuai POJK Collectability of current accounts with other banks
diungkapkan pada Catatan 65. in accordance with FSA regulation are disclosed in
Note 65.
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis, mata uang, dan jatuh tempo: a. By type, currency, and maturity:
Jatuh tempo/
Maturity 2024 2023
Rupiah Rupiah
Bank Indonesia < 1 bulan/month 30.179.682 29.985.352 Bank Indonesia
Call money < 1 bulan/month 125.000 1.155.000 Call money
Penempatan “fixed-term” ≥ 12 bulan ≤ 36 bulan/ Fixed term placement
≥ 12 months ≤ 36 months 440.848 312.102
Deposito berjangka < 1 bulan/month 1.107.060 1.913.314 Time deposits
≥ 1 bulan ≤ 3 bulan/
≥ 1 month ≤ 3 months 522.093 430.895
> 3 bulan ≤ 6 bulan/
> 3 months ≤ 6 months 159.000 49.400
> 6 bulan ≤ 12 bulan/
> 6 months ≤ 12 months 2.700 33.500
Jumlah 32.536.383 33.879.563 Total
Mata uang asing Foreign currencies
Bank Indonesia < 1 bulan/month 19.394.475 25.482.035 Bank Indonesia
Call money < 1 bulan/month 5.588.293 1.154.775 Call money
Penempatan “fixed-term” < 1 bulan/month 2.307.586 6.787.585 Fixed term placement
> 1 bulan ≤ 3 bulan/
> 1 month ≤ 3 months 269.230 4.375.738
> 1 bulan < 3 bulan/
> 1 month < 3 months - 135.276
> 3 bulan < 6 bulan/
> 3 months < 6 months - 130.203
> 12 bulan ≤ 36 bulan/
> 12 months ≤ 36 months 1.506.854 622.602
> 36 bulan/ > 36 months 408.334 265.924
Deposito berjangka < 1 bulan/month 1.194.973 1.031.032 Time deposits
> 3 bulan ≤ 6 bulan/
> 3 months ≤ 6 months 11.963 11.712
> 6 bulan ≤ 12 bulan/
> 6 months ≤ 12 months 11.963 11.712
Jumlah (Catatan 62.B.(iv)) 30.693.671 40.008.594 Total (Note 62.B.(iv))
63.230.054 73.888.157
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.679) (957) impairment losses
Neto 63.228.375 73.887.200 Net
143
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan jenis, mata uang, dan jatuh tempo a. By type, currency, and maturity (continued):
(lanjutan):
Berikut adalah perubahan penempatan pada Movements of placement with other banks
bank lain dengan klasifikasi biaya perolehan classified as amortised cost for the period and year
diamortisasi untuk tahun yang berakhir pada ended 31 December 2024 and 2023 are as follows:
tanggal 31 Desember 2024 dan 2023:
2024
Syariah/
Stage 1 Stage 2 Stage 3 Sharia Total
Saldo awal tahun 58.533.272 - - 15.354.886 73.888.158 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (3.612.443 ) - - - (3.612.443 ) carrying amount
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 102.202.686 - - 85.652.975 187.855.661 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (147.201.855 ) - - (49.625.000 ) (196.826.855 ) derecognised
Total penurunan Total decrease
tahun berjalan (48.611.612 ) - - 36.027.975 (12.583.637 ) during the year
Lain-lain**) 2.438.230 - - (512.697 ) 1.925.533 Others**)
Saldo akhir tahun 12.359.890 - - 50.870.164 63.230.054 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2023
Syariah/
Stage 1 Stage 2 Stage 3 Sharia Total
Saldo awal tahun 83.658.874 - - 11.665.238 95.324.112 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (2.645.636 ) - - - (2.645.636 ) carrying amount*)
Aset keuangan baru New financial assets
yang diterbitkan atau originated or
dibeli 152.441.901 - - 38.528.523 190.970.424 purchased
Aset keuangan yang dihentikan Financial assets
pengakuannya (174.017.173 ) - - (34.494.835 ) (208.512.008 ) derecognised
Total penurunan Total decrease
tahun berjalan (24.220.908 ) - - 4.033.688 (20.187.220 ) during the year
Lain-lain**) (904.695 ) - - (344.040 ) (1.248.735 ) Others**)
Saldo akhir tahun 58.533.271 - - 15.354.886 73.888.157 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
144
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
b. Berdasarkan pihak berelasi dan pihak ketiga: b. By related parties and third parties:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 539.967 625.019 Related parties (Note 56)
Pihak ketiga 31.996.416 33.254.544 Third parties
Total 32.536.383 33.879.563 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 2.567.153 1.424.453 Related parties (Note 56)
Pihak ketiga 28.126.518 38.584.141 Third parties
Total (Catatan 62.B.(iv)) 30.693.671 40.008.594 Total (Note 62.B.(iv))
63.230.054 73.888.157
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.679) (957) impairment losses
Neto 63.228.375 73.887.200 Net
c. Penempatan berdasarkan counterparty: c. By counterparty:
2024 2023
Rupiah Rupiah
Deposit Facility Deposit Facility
Pihak ketiga Third parties
Bank Indonesia 30.179.682 29.985.352 Bank Indonesia
Pihak ketiga Third parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Selatan 125.000 50.000 Kalimantan Selatan
JP Morgan Chase Bank N.A - 200.000 JP Morgan Chase Bank N.A
PT Bank DKI - 100.000 PT Bank DKI
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk. - 100.000 Jawa Barat dan Banten Tbk.
PT Bank Pembangunan PT Bank Pembangunan
Daerah Bali - 100.000 Daerah Bali
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara Gorontalo - 100.000 Sulawesi Utara Gorontalo
PT Bank Permata Tbk. - 100.000 PT Bank Permata Tbk.
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara - 100.000 Sumatera Utara
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat - 50.000 Sulawesi Barat
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Istimewa Yogyakarta - 50.000 Istimewa Yogyakarta
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Nusa Tenggara Timur - 50.000 Nusa Tenggara Timur
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Selatan dan Sumatera Selatan and
Bangka Belitung - 40.000 Bangka Belitung
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah - 15.000 Kalimantan Tengah
Lainnya - 100.000 Others
125.000 1.155.000
Fixed term Fixed term
Pihak ketiga Third parties
PT Bank UOB Indonesia 440.848 312.102 PT Bank UOB Indonesia
440.848 312.102
145
Page 1049
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
(lanjutan):
2024 2023
Rupiah (lanjutan) Rupiah (continued)
Deposito Time deposits
Pihak berelasi Related parties
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 191.827 296.829 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - Unit (Persero) Tbk - Unit
Usaha Syariah 175.610 52.460 Usaha Syariah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 172.530 270.030 (Persero) Tbk
Lainnya - 5.700 Others
Pihak ketiga Third parties
Citibank 353.885 389.565 Citibank
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk 183.000 220.890 dan Banten Tbk
PT Bank Danamon Syariah 172.959 9.690 PT Bank Danamon Syariah
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia Tbk
Unit Usaha Syariah 151.670 21.245 - Unit Usaha Syariah
PT Bank DKI 114.000 190.900 PT Bank DKI
PT Bank BTPN Syariah Tbk 77.172 9.000 PT Bank BTPN Syariah Tbk
PT Bank DKI Syariah 46.500 7.500 PT Bank DKI Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Jawa Barat dan Banten
Tbk - Unit Usaha Syariah 34.000 178.000 Tbk - Unit Usaha Syariah
PT Bank Permata Syariah Tbk 24.000 - PT Bank Permata Syariah Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara Tbk 20.000 123.600 Sumatera Utara Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara Gorontalo 17.500 22.500 Sulawesi Utara Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Barat (Bank Nagari) 12.500 136.900 Sumatera Barat (Bank Nagari)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat 12.500 143.600 Sulawesi Barat
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Lampung 5.000 - Lampung
PT Bank Maybank Indonesia Tbk 3.800 129.900 PT Bank Maybank Indonesia Tbk
PT Bank Mega Tbk 1.400 1.400 PT Bank Mega Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan
Jawa Timur - 159.000 Jawa Timur
Lainnya 21.000 58.400 Others
1.790.853 2.427.109
Total Rupiah 32.536.383 33.879.563 Total Rupiah
Mata uang asing Foreign currencies
USD USD
Term deposits Term deposits
Pihak ketiga Third parties
Bank Indonesia 19.394.475 26.636.810 Bank Indonesia
Call money Call money
Pihak berelasi Related parties
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 1.287.600 1.231.760 (Persero) Tbk.
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 965.700 - (Persero) Tbk.
Pihak ketiga Third parties
Wells Fargo Bank N.A. 2.519.672 3.404.277 Wells Fargo Bank N.A.
HSBC Bank USA N.A. 360.528 226.336 HSBC Bank USA N.A.
Bank of New York Corporation 278.444 1.455.786 Bank of New York Corporation
CIMB Bank Berhad CIMB Bank Berhad
Shanghai Branch 160.950 - Shanghai Branch
BNP Paribas S.A 15.399 469.426 BNP Paribas S.A
5.588.293 6.787.585
146
Page 1050
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
(lanjutan):
2024 2023
Mata uang asing (lanjutan) Foreign currencies (continued)
USD (lanjutan) USD (continued)
Fixed term Fixed term
Pihak ketiga Third parties
JP Morgan Chase Bank N.A. 1.784.407 713.459 JP Morgan Chase Bank N.A.
Standard Chartered Bank 1.505.514 919.871 Standard Chartered Bank
CTBC Bank Co. Ltd. Singapore CTBC Bank Co. Ltd. Singapore
Branch 418.470 - Branch
Bank of China Limited 220.502 123.176 Bank of China Limited
BNP Paribas S.A 85.649 366.182 BNP Paribas S.A
PT Bank HSBC Indonesia 82.096 - PT Bank HSBC Indonesia
PT Bank DBS Indonesia 48.685 14.888 PT Bank DBS Indonesia
Nomura Singapura Limited 24.711 66.751 Nomura Singapore Limited
Bank of New York Corporation 14.486 1.965.427 Bank of New York Corporation
Banco Bilbao Argentaria, S.A.IRA - 354.131 Banco Bilbao Argentaria, S.A.IRA
Agricultural Bank of China - 230.955 Agricultural Bank of China
Bank of Montreal - 138.573 Bank of Montreal
Ing Bank N.V - 93.860 Ing Bank N.V
4.184.520 4.987.273
CNY CNY
Term deposits Term deposits
Pihak ketiga Third parties
Bank of China 201.757 195.305 Bank of China
Agricultural Bank of China - 347.166 Agricultural Bank of China
201.757 542.471
HKD HKD
Term deposits Term deposits
Pihak ketiga Third parties
PT Bank HSBC Indonesia 105.729 - PT Bank HSBC Indonesia
4.492.006 5.529.744
USD USD
Deposito Time deposits
Pihak berelasi Related parties
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 177.045 61.588 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 136.808 97.001 (Persero) Tbk.
313.853 158.589
Pihak ketiga Third parties
Citibank 692.113 499.605 Citibank
PT Bank CTBC Indonesia 177.045 169.367 PT Bank CTBC Indonesia
ANZ New Zealand (Int’l) ANZ New Zealand (Int’l)
Limited of London - 169.367 Limited of London
869.158 838.339
EUR EUR
Deposito Time deposits
Pihak berelasi Related parties
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. - 34.104 (Persero) Tbk.
- 34.104
SGD SGD
Deposito Time deposits
Pihak ketiga Third parties
PT Bank UOB Indonesia 35.886 23.423 PT Bank UOB Indonesia
1.218.897 1.054.455
Total mata uang asing 30.693.671 40.008.594 Total foreign currencies
63.230.054 73.888.157
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.679) (957) impairment losses
Neto 63.228.375 73.887.200 Net
147
Page 1051
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
d. Tingkat suku bunga rata-rata (yield) per tahun: d. Average interest rate (yield) per annum:
2024 2023
Rupiah 4,10% 2,25% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 4,17% 3,50% Rupiah)
e. Mutasi cadangan kerugian penurunan nilai e. Movements of allowance for impairment losses on
penempatan pada bank lain: placements with other banks:
2024 2023
Saldo awal tahun 957 3.601 Beginning balance
Pembentukan/(pembalikan) selama Allowance/(reversal) during
tahun berjalan (Catatan 46) 760 (2.418 ) the year (Note 46)
Lain-lain*) (38) (226 ) Others*)
Saldo akhir tahun 1.679 957 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 957 - - 957 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 21 - - 21 losses allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.826 - - 1.826 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.087) - - (1.087) derecognised
Total pembentukan Total allowance
tahun berjalan 760 - - 760 during the year
Lain-lain**) (38) - - (38) Others**)
Saldo akhir tahun 1.679 - - 1.679 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 3.601 - - 3.601 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (2.217) - - (2.217) losses allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.677 - - 1.677 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.878) - - (1.878) derecognised
Total pembentukan Total allowance
tahun berjalan (2.418) - - (2.418) during the year
Lain-lain**) (226) - - (226) Others**)
Saldo akhir tahun 957 - - 957 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai penempatan impairment losses on placements with Bank
pada Bank Indonesia dan bank lain telah Indonesia and other banks is adequate.
memadai.
148
Page 1052
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
f. Informasi mengenai pengelompokan berdasarkan f. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
g. Pada tanggal 31 Desember 2024 dan 2023, g. As of 31 December 2024 and 2023, placements
penempatan dengan saldo USD1.535.315 (nilai with a balance of USD1,535,315 (full amount) and
penuh) dan USD4.335.315 (nilai penuh) USD4,335,315 (full amount) were pledged for fund
dijaminkan untuk fasilitas pinjaman yang diterima borrowings from other banks (Note 36f).
dari bank lain (Catatan 36f).
h. Berdasarkan kolektibilitas sesuai POJK: h. By collectability based on FSA regulation:
Kolektibilitas penempatan pada Bank Indonesia Collectability of placements with Bank Indonesia
dan bank lain sesuai POJK diungkapkan pada and other banks in accordance with FSA regulation
Catatan 65. are disclosed in Note 65.
7. EFEK-EFEK 7. MARKETABLE SECURITIES
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties:
ketiga:
2024 2023
Efek-efek Marketable securities
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 4.285.159 3.138.746 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 9.586.379 10.625.541 comprehensive income
Diukur pada biaya perolehan
diamortisasi 3.139.468 3.668.508 At amortised cost
Diukur pada biaya perolehan*) 79.569 309.017 At cost*)
17.090.575 17.741.812
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.604.380 16.116.963 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 37.408.046 38.208.496 comprehensive income
Diukur pada biaya perolehan
diamortisasi 5.842.595 2.231.038 At amortised cost
Diukur pada biaya perolehan*) 3.161.962 991.866 At cost*)
64.016.983 57.548.363
Investasi pada unit-link **) Investments in unit-link contracts **)
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.132.500 6.032.327 profit or loss
Pihak ketiga: Third parties:
Diukur pada nilai wajar Fair value through
melalui laba rugi 11.101.498 13.259.620 profit or loss
14.233.998 19.291.947
Total 95.341.556 94.582.122 Total
*) Efek-efek yang dimiliki oleh Entitas Anak. *) Marketable securities owned by Subsidiary.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
149
Page 1053
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties
ketiga (lanjutan): (continued):
2024 2023
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi (27.018) 8.829 Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value
nilai wajar efek-efek 215.010 105.165 of marketable securities
Cadangan kerugian Allowance for
penurunan nilai (51.497) (150.275) impairment losses
136.495 (36.281)
Neto 95.478.051 94.545.841 Net
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi biaya perolehan diamortisasi dan biaya at amortised cost and at cost for the period and
perolehan untuk tahun yang berakhir pada year ended 31 December 2024 and 2023 are as
tanggal 31 Desember 2024 dan 2023: follows:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 5.850.129 58.246 - 1.300.883 7.209.258 Beginning balance
Pengukuran kembali 20.099 - - - 20.099 Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 4.844.950 - - 2.716.616 7.561.566 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (2.362.337) - - (759.858) (3.122.195) assets
Total penambahan Total increase
tahun berjalan 2.502.712 - - 1.956.758 4.459.470 during the year
Lain-lain**) 543.958 - - (16.110) 527.848 Others**)
Saldo akhir tahun 8.896.799 58.246 - 3.241.531 12.196.576 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 7.916.557 58.246 - 11.248.978 19.223.781 Beginning balance
Pengukuran kembali (48.951) - - - (48.951) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 2.078.628 - - 495.858 2.574.486 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (3.937.210) - - (10.387.555) (14.324.765) assets
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan (1.907.533) - - (9.891.697) (11.799.230) during the year
Lain-lain**) (158.895) - - (56.398) (215.293) Others**)
Saldo akhir tahun 5.850.129 58.246 - 1.300.883 7.209.258 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
150
Page 1054
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties
ketiga (lanjutan): (continued):
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi nilai wajar melalui penghasilan fair value through other comprehensive income for
komprehensif lain untuk tahun yang berakhir the period and year ended 31 December 2024 and
pada tanggal 31 Desember 2024 dan 2023: 2023 are as follows:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal tahun 25.154.558 - 39.496 23.629.746 48.823.800 Beginning balance
Pengukuran kembali (607.733) - (12.007) (856.939) (1.476.679) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 2.994.950 - - 20.886.978 23.881.928 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (2.647.260) - (18.815) (21.803.199) (24.469.274) assets
Total penurunan Total decrease
tahun berjalan (260.043) - (30.822) (1.773.160) (2.064.025) during the year
Lain-lain**) 294.265 - - - 294.265 Others**)
Saldo akhir tahun 25.188.780 - 8.674 21.856.586 47.054.040 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Saldo awal tahun 29.308.811 - - - 29.308.811 Beginning balance
Pengukuran kembali (97.095) - 39.496 - (57.599) Remeasurement
Aset keuangan yang New purchased financial
baru dibeli 913.899 - - 23.629.746 24.543.645 assets
Aset keuangan yang Matured or sold financial
jatuh tempo atau dijual (4.990.318) - - - (4.990.318) assets
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan (4.173.514) - 39.496 23.629.746 19.495.728 during the year
Lain-lain**) 19.261 - - - 19.261 Others**)
Saldo akhir tahun 25.154.558 - 39.496 23.629.746 48.823.800 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
151
Page 1055
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang: b. By type dan currency:
Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability
Indonesia disyaratkan oleh regulasi yang berlaku of Bank Indonesia is required by applicable
dan bukan merupakan informasi yang regulations and is not required by Indonesian
dipersyaratkan oleh Standar Akuntansi Financial Accounting Standards (SFAS 109). This
Keuangan di Indonesia (PSAK 109). Informasi additional information is part of Note 65 of the
tambahan ini merupakan bagian dari Catatan 65 consolidated financial statements.
laporan keuangan konsolidasian.
2024 2023
Nilai
Nilai wajar/biaya Nilai Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya
nilai wajar/ yang belum yang belum diamortisasi/ nilai wajar/ yang belum yang belum perolehan
Cost/ diamortisasi/ direalisasi/ Fair value/at Cost/ diamortisasi/ direalisasi/ diamortisasi/
nominal Unamortised Unrealised cost/at nominal Unamortised Unrealised Fair value/at
value/ premiums/ gains/ amortised value/ premiums/ gains/ cost/at
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
Rupiah Rupiah
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 7.730.767 - 49.854 7.780.621 4.648.632 - 26.950 4.675.582 Rupiah Securities
Obligasi 4.059.684 - 39.720 4.099.404 2.429.868 - 5.484 2.435.352 Bonds
Sukuk Bank Sukuk
Indonesia 2.160.000 - 36.489 2.196.489 2.424.704 - 9.578 2.434.282 Bank Indonesia
Saham 316.704 - (6.257) 310.447 356.161 - - 356.161 Shares
Investasi pada unit-unit Investments in
reksa dana 229.499 - 45 229.544 577.307 - - 577.307 mutual fund units
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank 100.003 - 140 100.143 149.957 - 174 150.131 Investment Certificate
Efek Beragun Aset 46.921 - 484 47.405 57.934 - (2.017) 55.917 Asset-backed security
Negotiable certificate Negotiable certificate
of deposits - - - - 145.319 - 1.531 146.850 of deposits
14.643.578 - 120.475 14.764.053 10.789.882 - 41.700 10.831.582
Investasi pada Investments in unit-link
unit-link *) contracts *)
Saham 9.152.159 - - 9.152.159 12.836.391 - - 12.836.391 Shares
Obligasi 1.470.814 - - 1.470.814 692.709 - - 692.709 Bonds
Investasi pada unit-unit Investments in
reksa dana - - - - 1.195.468 - - 1.195.468 mutual fund units
10.622.973 - - 10.622.973 14.724.568 - - 14.724.568
25.266.551 - 120.475 25.387.026 25.514.450 - 41.700 25.556.150
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Investasi pada unit-unit Investments in
reksa dana 20.390.000 - 287.586 20.677.586 19.609.721 - 199.478 19.809.199 mutual fund units
Sukuk Bank Indonesia 11.184.698 - - 11.184.698 20.744.693 - - 20.744.693 Sukuk Bank Indonesia
Obligasi 1.790.505 - (508) 1.789.997 3.041.974 - 1.289 3.043.263 Bonds
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 1.649.163 - (67.928) 1.581.235 - - - - Rupiah Securities
Saham 294.289 - (29.867) 264.422 162.074 - - 162.074 Shares
Obligasi syariah perusahaan - - - - 120.890 - - 120.890 Sharia corporate bonds
Medium term notes - - - - 100.396 - - 100.396 Medium term notes
35.308.655 - 189.283 35.497.938 43.779.748 - 200.767 43.980.515
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 3.004.868 (4.839) - 3.000.029 - - - - Rupiah Securities
Obligasi 2.176.000 13 - 2.176.013 2.773.000 18 - 2.773.018 Bonds
Wesel ekspor 490.939 - - 490.939 457.165 - - 457.165 Export bills
Medium term notes 245.000 - - 245.000 245.000 - - 245.000 Medium term notes
Efek Beragun Aset 42.153 - - 42.153 68.874 - - 68.874 Asset-backed security
5.958.960 (4.826) - 5.954.134 3.544.039 18 - 3.544.057
Diukur pada biaya perolehan**) At cost **)
Efek-efek Marketable securities
Sertifikat Pengelolaan Sharia Compliant
Dana Berdasarkan Interbank Fund
Prinsip Management
Syariah Antarbank (“SIPA”) 2.400.000 - - 2.400.000 250.000 - - 250.000 Certificate (“SIPA”)
Obligasi syariah perusahaan 638.800 - - 638.800 787.800 - - 787.800 Sharia corporate bonds
Medium term notes - - - - 160.000 - - 160.000 Medium term notes
Wesel ekspor 195.860 - - 195.860 103.083 - - 103.083 Export bills
3.234.660 - - 3.234.660 1.300.883 - - 1.300.883
Total 69.768.826 (4.826) 309.758 70.073.758 74.139.120 18 242.467 74.381.605 Total
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
wajar.
**) Efek-efek yang dimiliki oleh Entitas Anak. **) Marketable securities owned by Subsidiary.
152
Page 1056
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang (lanjutan): b. By type and currency (continued):
Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability
Indonesia disyaratkan oleh regulasi yang berlaku of Bank Indonesia is required by applicable
dan bukan merupakan informasi yang regulations and is not required by Indonesian
dipersyaratkan oleh Standar Akuntansi Financial Accounting Standards (SFAS 109). This
Keuangan di Indonesia (PSAK 109). Informasi additional information is part of Note 65 of the
tambahan ini merupakan bagian dari Catatan 65 consolidated financial statements. (continued)
laporan keuangan konsolidasian. (lanjutan)
2024 2023
Nilai
Nilai wajar/biaya Nilai Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya
nilai wajar/ yang belum yang belum diamortisasi/ nilai wajar/ yang belum yang belum perolehan
Cost/ diamortisasi/ direalisasi/ Fair value/at Cost/ diamortisasi/ direalisasi/ diamortisasi/
nominal Unamortised Unrealised cost/at nominal Unamortised Unrealised Fair value/at
value/ premiums/ gains/ amortised value/ premiums/ gains/ cost/at
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek Marketable securities
Treasury bills 6.788.230 - 29.718 6.817.948 6.914.852 - 59.772 6.974.624 Treasury bills
Sekuritas Valas Bank Indonesia Foreign
Bank Indonesia 431.276 - 1.344 432.620 1.214.911 - 6.803 1.221.714 Currency Securities
Treasury Bonds - - - - 196.192 - 7.127 203.319 Treasury Bonds
Obligasi 26.455 - 3.858 30.313 139.872 - - 139.872 Bonds
7.245.961 - 34.920 7.280.881 8.465.827 - 73.702 8.539.529
Investments in unit-link
Investasi pada unit-link *) contracts*)
Investasi pada unit-unit Investments in
reksa dana 3.611.025 - - 3.611.025 4.567.379 - - 4.567.379 mutual fund units
3.611.025 - - 3.611.025 4.567.379 - - 4.567.379
10.856.986 - 34.920 10.891.906 13.033.206 - 73.702 13.106.908
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Sekuritas Valas Bank Indonesia Foreign
Bank Indonesia 8.127.975 - - 8.127.975 1.544.442 - - 1.544.442 Currency Securities
Treasury bills 1.868.799 - (89.761) 1.779.038 1.551.717 - (125.934) 1.425.783 Treasury bills
Obligasi 1.688.996 - (39.907) 1.649.089 1.958.130 - (85.070) 1.873.060 Bonds
11.685.770 - (129.668) 11.556.102 5.054.289 - (211.004) 4.843.285
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Wesel ekspor 1.304.977 - - 1.304.977 711.892 - - 711.892 Export bills
Obligasi 977.756 (624) - 977.132 966.147 (4.359) - 961.788 Bonds
Treasury bills 740.370 (21.568) - 718.802 677.468 13.170 - 690.638 Treasury bills
3.023.103 (22.192) - 3.000.911 2.355.507 8.811 - 2.364.318
Diukur pada biaya perolehan At cost
Efek-efek Marketable securities
Wesel ekspor 6.871 - - 6.871 - - - - Export bills
6.871 - - 6.871 - - - -
Total (Catatan 62.B.(iv)) 25.572.730 (22.192) (94.748) 25.455.790 20.443.002 8.811 (137.302) 20.314.511 Total (Note 62.B.(iv))
95.341.556 (27.018) 215.010 95.529.548 94.582.122 8.829 105.165 94.696.116
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (51.497) (150.275) impairment losses
Neto 95.478.051 94.545.841 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
wajar.
153
Page 1057
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur hingga jatuh tempo: c. By maturity:
2024 2023
Efek-efek Marketable securities
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 840.493 1.095.543 No maturity date
< 1 tahun 36.986.818 33.548.086 < 1 year
> 1 < 5 tahun 17.621.256 19.370.592 > 1 < 5 years
> 5 < 10 tahun 3.669.985 5.368.544 > 5 < 10 years
> 10 tahun 27.301 31.787 > 10 years
Total 59.145.853 59.414.552 Total
Mata uang asing Foreign currencies
< 1 tahun 18.811.242 11.514.305 < 1 year
> 1 < 5 tahun 2.211.101 3.044.306 > 1 < 5 years
> 5 < 10 tahun 900.033 1.317.012 > 5 < 10 years
> 10 tahun 39.329 - > 10 years
Total 21.961.705 15.875.623 Total
Investasi pada unit-link*) Investments in unit-link contracts *)
Rupiah Rupiah
Tidak mempunyai
jatuh tempo 9.152.159 14.031.859 No maturity date
< 1 tahun 442.346 169.472 < 1 year
> 1 < 5 tahun 1.020.493 488.461 > 1 < 5 years
> 5 < 10 tahun 7.975 34.776 > 5 < 10 years
Total 10.622.973 14.724.568 Total
Mata uang asing Foreign currencies
Tidak mempunyai
jatuh tempo 3.611.025 4.567.379 No maturity date
Total 3.611.025 4.567.379 Total
95.341.556 94.582.122
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi (27.018 ) 8.829 Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value of
nilai wajar efek-efek 215.010 105.165 marketable securities
Cadangan kerugian Allowance for
penurunan nilai (51.497 ) (150.275 ) impairment losses
136.495 (36.281 )
Neto 95.478.051 94.545.841 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
wajar.
154
Page 1058
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
d. Berdasarkan golongan penerbit: d. By issuer:
2024 2023
Efek-efek Marketable securities
Bank Sentral 34.288.747 30.577.382 Central Bank
Perusahaan 27.846.671 29.818.539 Corporate
Pemerintah 13.427.083 11.770.096 Government
Bank 5.545.057 3.124.158 Banks
81.107.558 75.290.175
Investasi pada unit-link *) Investments in unit-link contracts *)
Perusahaan 10.361.376 12.734.238 Corporate
Bank 3.866.365 6.546.720 Banks
Pemerintah 6.257 10.989 Government
14.233.998 19.291.947
Total 95.341.556 94.582.122 Total
Ditambah/(dikurangi): Add/(less):
Premi yang belum diamortisasi (27.018 ) 8.829 Unamortised premiums
Keuntungan yang belum Unrealised gain on
direalisasi dari kenaikan increase in fair value
nilai wajar efek-efek 215.010 105.165 of marketable securities
Cadangan kerugian Allowance for
penurunan nilai (51.497 ) (150.275 ) impairment losses
136.495 (36.281 )
Neto 95.478.051 94.545.841 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
wajar.
e. Rincian obligasi berdasarkan peringkat: e. Details of bonds by rating:
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2024 2023 2024 2023
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
Surat Perbendaharaan Surat Perbendaharaan
Negara**) - - - 4.068.630 2.435.352 Negara**)
PT Bank Panin Tbk Pefindo idAA - 30.773 - PT Bank Panin Tbk
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya
(Persero) Pefindo idAAA idAAA 47.406 55.917 Finansial (Persero)
4.146.809 2.491.269
Investasi pada unit-link ***) Investment in unit-link contracts***)
Obligasi Bonds
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) - - - 120.217 73.807 (Persero)
PT Federal International Finance - - - 92.700 87.518 PT Federal International Finance
PT XL Axiata Tbk - - - 76.179 60.564 PT XL Axiata Tbk
PT Mayora Indah Tbk - - - 69.811 24.432 PT Mayora Indah Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - - - 66.445 41.462 (Persero) Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
155
Page 1059
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2024 2023 2024 2023
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui laba rugi (lanjutan) profit or loss (continued)
Investasi pada Investment in unit-link
unit-link (lanjutan)***) contracts (continued)***)
Obligasi (lanjutan) Bonds (continued)
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk - - - 62.026 26.739 Finance Tbk
PT Sarana Multi Infrastruktur PT Sarana Multi Infrastruktur
(Persero) - - - 59.502 42.239 (Persero)
PT Summarecon Agung Tbk - - - 59.078 - PT Summarecon Agung Tbk
PT Indah Kiat Pulp & Paper Tbk - - - 55.702 - PT Indah Kiat Pulp & Paper Tbk
PT Medco Energi Internasional Tbk - - - 55.652 - PT Medco Energi Internasional Tbk
PT Waskita Karya (Persero) Tbk - - - 49.704 49.899 PT Waskita Karya (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) - - - 47.181 32.385 (Persero)
PT Indomobil Finance Indonesia - - - 44.565 - PT Indomobil Finance Indonesia
PT Angkasa Pura II (Persero) - - - 43.968 - PT Angkasa Pura II (Persero)
PT Bussan Auto Finance - - - 39.944 - PT Bussan Auto Finance
PT Wahana Ottomitra Multiartha Tbk - - - 36.958 - PT Wahana Ottomitra Multiartha Tbk
PT Adhi Commuter Properti Tbk - - - 36.026 - PT Adhi Commuter Properti Tbk
PT Merdeka Copper Gold Tbk - - - 33.533 - PT Merdeka Copper Gold Tbk
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk - - - 30.284 10.002 Infrastructure Tbk
PT Oto Multiartha - - - 25.493 20.994 PT Oto Multiartha
PT Oki Pulp & Paper Mills - - - 25.021 - PT Oki Pulp & Paper Mills
PT Permodalan Nasional Madani - - - 24.882 - PT Permodalan Nasional Madani
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia - - - 24.815 34.835 Indonesia
PT Indosat Tbk - - - 23.234 44.528 PT Indosat Tbk
Bank Panin Tbk - - - 23.187 - Bank Panin Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Barat - - - 22.179 21.848 Sulawesi Selatan dan Barat
PT Bank Maybank Indonesia Tbk - - - 20.780 25.895 PT Bank Maybank Indonesia Tbk
PT Toyota Astra Financial Services - - - 20.334 11.003 PT Toyota Astra Financial Services
PT Chandra Asri Pacific Tbk - - - 20.032 - PT Chandra Asri Pacific Tbk
PT JACCS Mitra Pinasthika Mustika - - - 19.978 - PT JACCS Mitra Pinasthika Mustika
PT Pegadaian - - - 15.984 - PT Pegadaian
PT BFI Finance Indonesia Tbk - - - 11.964 - PT BFI Finance Indonesia Tbk
PT Jasa Marga (Persero) Tbk - - - 11.746 - PT Jasa Marga (Persero) Tbk
PT Sinar Mas Multiartha Tbk - - - 10.090 - PT Sinar Mas Multiartha Tbk
PT Semen Indonesia (Persero) Tbk - - - - 32.247 PT Semen Indonesia (Persero) Tbk
Surat Perbendaharaan Negara**) - - - - 10.989 Surat Perbendaharaan Negara**)
Lain-lain - - - 91.620 41.323 Others
1.470.814 692.709
5.617.623 3.183.978
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Pupuk Indonesia (Persero) Fitch Ratings AAA(idn) AAA(idn) 386.277 380.819 PT Pupuk Indonesia (Persero)
PT Hutama Karya (Persero) Pefindo idAA- idAAA(gg) 324.951 328.452 PT Hutama Karya (Persero)
PT Pegadaian Pefindo idAAA idAAA 128.692 202.089 PT Pegadaian
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA idAAA 103.352 706.321 Negara (Persero
PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 101.800 124.002 PT XL Axiata Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk Pefindo idAAA idAAA 98.744 98.683 Indonesia (Persero) Tbk
PT Indosat Tbk Pefindo idAAA idAAA 80.981 82.273 PT Indosat Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Fitch Ratings AA+(idn) AA+(idn) 75.588 75.950 (Persero) Tbk
PT Chandra Asri Pacific Tbk Pefindo idAA- idAA- 72.363 72.109 PT Chandra Asri Pacific Tbk
PT Pegadaian (Persero) Pefindo AA- - 70.027 - PT Pegadaian
PT Telkom Indonesia PT Telkom Indonesia
(Persero) Tbk Pefindo idAAA idAAA 59.402 61.061 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo idAAA idAAA 54.984 54.620 (Persero) Tbk
PT Profesional PT Profesional
Telekomunikasi Indonesia Fitch Ratings AA-(idn) AAA(idn) 48.987 221.641 Telekomunikasi Indonesia
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) Pefindo idAAA idAAA 41.140 60.534 (Persero)
PT Indah Kiat Pulp & Paper Tbk Pefindo AA - 40.831 - PT Indah Kiat Pulp & Paper Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
156
Page 1060
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2024 2023 2024 2023
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain (lanjutan) income (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued)
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Ratings AA+(idn) AA+(idn) 39.803 64.354 Infrastructure Tbk
PT Mayora Indah Tbk Pefindo idAA idAA 38.511 38.114 PT Mayora Indah Tbk
PT Dian Swastika Sentosa Tbk Pefindo AA - 9.933 - PT Dian Swastika Sentosa Tbk
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo idBBB idCCC 8.674 39.496 (Persero) Tbk
PT Hartadinata Abadi Tbk Pefindo AA - 4.108 - PT Hartadinata Abadi Tbk
PT Sarana Multi Infrastruktur (Persero) Pefindo - idAAA - 101.111 PT Sarana Multi Infrastruktur (Persero)
PT Bukit Makmur Mandiri Utama Pefindo - idA+ - 230.073 PT Bukit Makmur Mandiri Utama
PT Adira Dinamika Multi Finance Tbk Pefindo - idAAA - 50.332 PT Adira Dinamika Multi Finance Tbk
PT Maybank Indonesia Finance Fitch Ratings - AAA(idn) - 35.222 PT Maybank Indonesia Finance
PT Indonesia Infrastructure Finance Pefindo - idAAA - 16.008 PT Indonesia Infrastructure Finance
Obligasi syariah perusahaan Sharia corporate bonds
PT Samudera Indonesia Tbk Pefindo - idA+ - 100.908 PT Samudera Indonesia Tbk
PT CIMB Niaga Auto Finance Fitch Ratings - AA(idn) - 19.981 PT CIMB Niaga Auto Finance
1.789.148 3.164.153
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Pelabuhan Indonesia IV Pefindo idAAA idAAA 695.000 695.000 PT Pelabuhan Indonesia IV
PT Hutama Karya PT Hutama Karya
(Persero) Pefindo idAA- idAAA(gg) 580.013 580.018 (Persero)
PT Chandra Asri PT Chandra Asri
Pacific Tbk Pefindo idAA- idAA- 482.000 482.000 Pacific Tbk
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA idAAA 200.000 260.000 Negara (Persero)
PT Perusahaan Pengelola PT Perusahaan Pengelola
Aset Pefindo idAA- idAA 150.000 230.000 Aset
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Fitch Ratings AA+(idn) AA+(idn) 49.000 49.000 (Persero) Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia
(Persero) Pefindo idAAA - 20.000 - (Persero)
PT Pegadaian Pefindo - idAAA - 150.000 PT Pegadaian
PT Semen Indonesia PT Semen Indonesia
(Persero) Tbk Pefindo - idAA+ - 75.000 (Persero) Tbk
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk Pefindo - idA - 63.000 (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) Pefindo - idAAA - 50.000 (Persero)
PT Federal International Finance Pefindo - idAAA - 33.000 PT Federal International Finance
PT Indah Kiat Pulp & PT Indah Kiat Pulp &
Paper Tbk Pefindo - idA+ - 30.000 Paper Tbk
PT BFI Finance Indonesia Fitch Ratings - AA-(idn) - 30.000 PT BFI Finance Indonesia
PT Astra Sedaya Finance Pefindo - idAAA - 25.000 PT Astra Sedaya Finance
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo - idAAA - 13.000 (Persero) Tbk
Beragam/ Beragam/
Lain-lain various - various - 8.000 Others
Efek beragun aset Asset-backed security
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) Pefindo idAAA(sf) idAAA(sf) 42.153 68.874 (Persero)
2.218.166 2.841.892
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
157
Page 1061
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2024 2023 2024 2023
Rupiah (lanjutan) Rupiah (continued)
Diukur pada biaya
perolehan***) At cost***)
Efek-efek Marketable securities
Obligasi syariah perusahaan Sharia corporate bonds
PT Indosat Tbk Pefindo idAAA idAAA 213.800 213.800 PT Indosat Tbk
PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 195.000 195.000 PT XL Axiata Tbk
PT Medco Power Indonesia Pefindo idA idA 150.000 150.000 PT Medco Power Indonesia
PT CIMB Niaga Auto Finance Fitch Ratings AA+(idn) AA(idn) 45.000 45.000 PT CIMB Niaga Auto Finance
PT BPD Kalimantan Selatan Fitch Ratings A(idn) A(idn) 35.000 35.000 PT BPD Kalimantan Selatan
PT Global Mediacom Tbk Pefindo - idA+ - 50.000 PT Global Mediacom Tbk
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo - idCCC - 99.000 (Persero) Tbk
638.800 787.800
Total 10.263.737 9.977.823 Total
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Efek-efek Marketable securities
Obligasi Bonds
PT Millenio Amerta Data**) - - 30.313 26.454 PT Millenio Amerta Data**)
PT Sinbad Karya PT Sinbad Karya
Perdagangan**) - - - 113.418 Perdagangan**)
30.313 139.872
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
PT Pertamina (Persero) Moody‘s Baa2 Baa2 637.001 590.108 PT Pertamina (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Fitch Ratings BBB- BBB- 535.760 423.949 Aluminium
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Moody‘s Ba3 Ba3 160.443 150.121 (Persero) Tbk
PT Indika Energy Tbk Moody‘s Ba3 Ba3 83.195 23.255 PT Indika Energy Tbk
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Moody’s Baa2 - 57.843 - (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba2 Ba3 46.502 47.886 (Persero) Tbk
PT Medco Energi PT Medco Energi
Internasional Tbk Moody‘s B1 - 41.630 - Internasional Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Moody‘s Baa2 Baa2 30.531 28.071 Infrastruktur (Persero)
PT Delta Dunia Makmur Tbk Moody‘s Ba3 Ba3 24.270 22.063 PT Delta Dunia Makmur Tbk
PT Japfa Comfeed PT Japfa Comfeed
Indonesia Tbk Fitch Ratings - BB- - 33.798 Indonesia Tbk
PT ABM Investama Tbk Fitch Ratings - B+ - 36.182 PT ABM Investama Tbk
LMIRT Capital Pte. Ltd Fitch Ratings - B- - 10.347 LMIRT Capital Pte. Ltd
Korea Development Bank Moody‘s - Aa2 - 14.863 Korea Development Bank
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Moody‘s - Baa2 - 242.663 (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium S&P - BBB - 83.366 Aluminium
PT Saka Energi Indonesia Moody‘s - B2 - 76.004 PT Saka Energi Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Fitch Ratings - BBB - 61.286 (Persero) Tbk
Beragam/ Beragam/
Lain-lain various - various 31.914 29.098 Others
1.649.089 1.873.060
Diukur pada biaya perolehan
diamortisasi At amortised cost
Efek-efek Marketable securities
Obligasi Bonds
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Fitch Ratings BBB- BBB- 234.251 155.156 Aluminium
PT Indonesia Asahan PT Indonesia Asahan
Aluminium Moody’s Baa3 Baa3 160.950 226.328 Aluminium
PT Pelabuhan Indonesia IV Moody‘s Baa3 Baa3 160.950 154.718 PT Pelabuhan Indonesia IV
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s Baa2 Baa2 112.907 77.308 Negara (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
Finance Moody‘s Baa3 Baa3 96.570 84.706 Finance
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
**) Tidak memiliki peringkat. **) No rating.
***) Efek-efek yang dimiliki oleh Entitas Anak ***) Marketable securities owned by Subsidiary
158
Page 1062
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Lembaga
pemeringkat/
Rating
agencies 2024 2023 2024 2023
Mata uang asing (lanjutan) Foreign currencies (continued)
Diukur pada biaya perolehan
diamortisasi (lanjutan) At amortised cost (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued)
Medco Oak Tree Pte Ltd Moody‘s B1 B1 81.586 77.413 Medco Oak Tree Pte Ltd
Medco Maple Tree Pte Ltd Moody‘s B1 - 64.380 - Medco Maple Tree Pte Ltd
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba2 Ba2 35.087 33.984 (Persero) Tbk
PT Pertamina (Persero) Moody‘s Baa2 Baa2 31.300 29.204 PT Pertamina (Persero)
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s - Baa3 - 29.888 Negara (Persero)
PT Perusahaan Gas PT Perusahaan Gas
Negara Tbk Moody‘s - Ba2 - 77.669 Negara Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Moody‘s - Baa2 - 15.414 (Persero) Tbk
977.981 961.788
Total 2.657.383 2.974.720 Total
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
Ratings.
f. Tingkat suku bunga rata-rata (yield) per tahun: f. Average interest rate (yield) per annum:
2024 2023
Rupiah 5,99% 6,33% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 4,01% 3,84% Rupiah)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek: marketable securities:
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
diamortisasi dan biaya perolehan: and at cost:
2024 2023
Saldo awal tahun 150.275 41.191 Beginning balance
Pembalikan/(pembentukan) Reversal/(allowance)
selama tahun berjalan during the year
(Catatan 46) (92.063 ) 111.547 (Note 46)
Lain-lain*) (6.715 ) (2.463 ) Others*)
Saldo akhir tahun 51.497 150.275 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
159
Page 1063
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek (lanjutan): marketable securities (continued):
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
diamortisasi dan biaya perolehan (lanjutan): and at cost (continued):
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 17.822 (4) 8 132.449 150.275 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 5.380 - (8) 9.659 15.031 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.824 - - - 1.824 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (2.041) - - (106.877) (108.918) derecognised
Total pembentukan/ Total allowance/
(pembalikan) tahun (reversal) during
berjalan 5.163 - (8) (97.218) (92.063) the year
Lain-lain**) (6.715) - - - (6.715) Others**)
Saldo akhir tahun 16.270 (4) - 35.231 51.497 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 22.249 1.465 - 17.477 41.191 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.915) (1.469) 8 114.972 111.596 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 1.732 - - - 1.732 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (1.781) - - - (1.781) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (1.964) (1.469) 8 114.972 111.547 during the year
Lain-lain**) (2.463) - - - (2.463) Others**)
Saldo akhir tahun 17.822 (4) 8 132.449 150.275 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
diamortisasi dan biaya perolehan: and at cost:
2024 2023
Saldo awal tahun 30.311 9.230 Beginning balance
(Pembentukan)/pembalikan selama (Allowance)/reversal during
tahun berjalan (Catatan 46) (20.678 ) 21.081 the year (Note 46)
Saldo akhir tahun 9.633 30.311 Ending balance
160
Page 1064
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
efek (lanjutan): marketable securities (continued):
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
efek yang diukur pada nilai wajar melalui marketable securities measured at fair value
penghasilan komprehensif lain (lanjutan): through other comprehensive income (continued):
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 5.461 - 24.850 - 30.311 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.977) - (5.918) - (7.895) losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 144 - - - 144 purchased
Aset keuangan yang Financial asset
dihentikan pengakuannya (916) - (12.011) - (12.927) derecognised
Total pembalikan Total reversal
tahun berjalan (2.749) - (17.929) - (20.678) during the period
Saldo akhir tahun 2.712 - 6.921 - 9.633 Ending balance
*) Tidak menerapkan PSAK No.109. *) Not implement SFAS No. 109.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 9.230 - - - 9.230 Beginning balance
Pengalihan ke/(dari) : Transfer to/(from):
- Kerugian kredit ekspektasian Lifetime expected -
sepanjang umurnya - credit losses
mengalami penurunan nilai - impaired
(stage 3) (480) - 480 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 8.750 - 480 - 9.230 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.525) - 24.311 - 21.786 losses allowance
Pengalihan ke/(dari) : Transfer to/(from):
- Kerugian kredit ekspektasian Lifetime expected -
sepanjang umurnya - credit losses
mengalami penurunan nilai - impaired
(stage 3) (59) - 59 - - (stage 3)
Total saldo pengukuran Total net
kembali bersih remeasurement of
penyisihan kerugian (2.584) - 24.370 - 21.786 losses allowance
Aset keuangan yang Financial asset
dihentikan pengakuannya (705) - - - (705) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (3.289) - 24.370 - 21.081 during the year
Saldo akhir tahun 5.461 - 24.850 - 30.311 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai efek-efek impairment losses on marketable securities is
telah memadai. adequate.
161
Page 1065
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
h. Informasi mengenai pengelompokan berdasarkan h. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
i. Investasi dalam unit reksa dana pada Bank i. Investment in mutual fund of the Bank measured at
Mandiri saja yang diklasifikasikan sebagai diukur fair value through other comprehensive income on
pada nilai wajar melalui penghasilan 31 December 2024 and 2023:
komprehensif lain pada tanggal 31 Desember
2024 dan 2023:
2024 2023
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 45 1.447.550 1.443.842 Capital Protected Fund 45
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama III 1.321.424 1.314.820 Proteksi Dana Utama III
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 53 1.025.354 1.022.063 Capital Protected Fund 53
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 52 1.023.324 1.020.817 Capital Protected Fund 52
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Orchid 1.015.730 1.011.260 Proteksi Orchid
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Sunflower 1.010.117 1.009.474 Proteksi Sunflower
Reksa Dana Trimegah Terproteksi 21 1.007.889 1.004.005 Protected Mutual Fund Trimegah 21
Reksa Dana Terproteksi Panin 17 993.523 993.148 Protected Mutual Fund Panin 17
Reksa Dana Terproteksi BNP Paribas Protected Mutual Fund BNP Paribas
Selaras VI 991.762 991.745 Selaras VI
Reksa Dana Trimegah Terproteksi 24 912.804 910.894 Protected Mutual Fund Trimegah 24
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Rasamala 766.342 762.945 Proteksi Rasamala
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama II 763.380 761.243 Proteksi Dana Utama II
Reksa Dana Trimegah Terproteksi 26 762.014 761.277 Protected Mutual Fund Trimegah 26
Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Magnifera 761.369 758.572 Proteksi Magnifera
Reksa Dana Danareksa Proteksi 81 760.305 758.318 Protected Mutual Fund Danareksa 81
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Capital Protected Fund 46 756.334 755.171 Capital Protected Fund 46
Reksa Dana Danareksa Protected Mutual Fund
Proteksi 79 710.675 710.878 Danareksa Proteksi 79
Reksa Dana Terproteksi Panin 26 606.806 603.447 Protected Mutual Fund Panin 26
Reksa Dana Terproteksi BNP Protected Mutual Fund BNP
Paribas Selaras V 501.066 501.059 Paribas Selaras V
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 221 499.384 497.771 Centrum Protected Fund 221
Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Centrum Protected Fund 222 496.520 494.800 Centrum Protected Fund 222
Reksa Dana Terproteksi BMI Protected Mutual Fund BMI
Indo Proteksi Sinergi 1 - 501.931 Indo Proteksi Sinergi 1
18.133.672 18.589.480
j. Pada tanggal 31 Desember 2024, saldo efek-efek j. As of 31 December 2024, securities with total
yang dijual dengan janji untuk dibeli kembali amount of USD38,809,348 (full amount) and
masing-masing sebesar USD38.809.348 (nilai Rp2,936,512, respectively were sold under
penuh) dan Rp2.936.512 (2023: USD62.220.523 repurchase agreements (2023: USD62,220,523
(nilai penuh) dan RpNihil). (full amount) and RpNil).
k. Berdasarkan kolektibilitas sesuai POJK: k. By collectability based on FSA regulation:
Kolektibilitas efek-efek sesuai POJK diungkapkan Collectability of marketable securities in
pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
162
Page 1066
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH 8. GOVERNMENT BONDS
Akun ini terdiri dari obligasi yang dikeluarkan oleh This account consists of bonds issued by Government
Pemerintah Republik Indonesia yang diperoleh Grup of the Republic of Indonesia which are obtained by the
dari pasar primer dan sekunder pada tanggal Group from primary and secondary markets as of
31 Desember 2024 dan 2023 dengan rincian sebagai 31 December 2024 and 2023, with details as follows:
berikut:
2024 2023
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi Pemerintah Government bonds
Diukur pada biaya perolehan
diamortisasi ***) 153.035.870 163.194.756 At amortised cost***)
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) 82.065.670 90.640.924 income***)
Diukur pada biaya perolehan *) 22.560.953 34.541.812 At cost *)
Diukur pada nilai wajar Fair value through
melalui laba rugi ***) 17.761.405 12.078.509 profit or loss***)
Investasi pada unit-link **) Investments in unit-link contracts **)
Diukur pada nilai wajar Fair value through
melalui laba rugi 11.848.761 8.726.970 profit or loss
287.272.659 309.182.971
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis **) Investments in unit-link contracts are investments owned by
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar. policyholders of unit-link contracts of Subsidiary which are presented at
fair value.
***) Termasuk project-based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
a. Berdasarkan jatuh tempo a. By maturity
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut: maturity, are as follows:
2024 2023
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi ***) profit or loss ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 1.417.906 2.296.373 Less than 1 year
1 - 5 tahun 8.113.160 3.865.009 1 - 5 years
5 - 10 tahun 4.181.607 3.452.661 5 - 10 years
Lebih dari 10 tahun 3.610.894 2.326.789 Over 10 years
17.323.567 11.940.832
Investasi pada unit-link **) Investments in unit-link**)
Kurang dari 1 tahun 110.370 171.717 Less than 1 year
1 - 5 tahun 2.969.797 1.507.762 1 - 5 years
5 - 10 tahun 3.756.883 4.389.123 5 - 10 years
Lebih dari 10 tahun 4.216.285 2.616.743 Over 10 years
11.053.335 8.685.345
28.376.902 20.626.177
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang *) Government bonds owned by Subsidiary are classified based on SFAS
diklasifikasikan sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
***) Termasuk project-based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
163
Page 1067
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued):
2024 2023
Rupiah (lanjutan) Rupiah (continued)
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain ***) income ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 2.310.720 8.640.353 Less than 1 year
1 - 5 tahun 21.492.825 10.414.314 1 - 5 years
5 - 10 tahun 27.154.325 37.604.603 5 - 10 years
Lebih dari 10 tahun 6.592.420 6.642.427 Over 10 years
57.550.290 63.301.697
Diukur pada biaya perolehan
diamortisasi ***) At amortised cost ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 14.738.503 9.217.068 Less than 1 year
1 - 5 tahun 40.495.071 46.208.011 1 - 5 years
5 - 10 tahun 41.548.601 39.682.824 5 - 10 years
Lebih dari 10 tahun 30.833.575 43.266.753 Over 10 years
127.615.750 138.374.656
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 7.938.536 11.930.564 Less than 1 year
1 - 5 tahun 13.005.252 19.977.300 1 - 5 years
5 - 10 tahun 216.072 1.217.887 5 - 10 years
Lebih dari 10 tahun 967.513 966.921 Over 10 years
22.127.373 34.092.672
Total 235.670.315 256.395.202 Total
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang *) Government bonds owned by Subsidiary are classified based on SFAS
diklasifikasikan sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
***) Termasuk project based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
164
Page 1068
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued):
2024 2023
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through
laba rugi profit or loss
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 298.570 7.901 Less than 1 year
1 - 5 tahun 35.980 123.814 1 - 5 years
5 - 10 tahun 102.014 1.607 5 - 10 years
Lebih dari 10 tahun 1.274 4.355 Over 10 years
437.838 137.677
Investasi pada unit-link *) Investments in unit-link*)
1 - 5 tahun 231.911 11.432 1 - 5 years
5 - 10 tahun 144.374 9.767 5 - 10 years
Lebih dari 10 tahun 419.141 20.426 Over 10 years
795.426 41.625
1.233.264 179.302
Diukur pada nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 3.220.709 3.771.298 Less than 1 year
1 - 5 tahun 10.652.125 10.009.244 1 - 5 years
5 - 10 tahun 9.280.581 11.858.513 5 - 10 years
Lebih dari 10 tahun 1.361.965 1.700.172 Over 10 years
24.515.380 27.339.227
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 621.045 271.475 Less than 1 year
1 - 5 tahun 10.782.117 5.363.620 1 - 5 years
5 - 10 tahun 13.750.965 18.944.752 5 - 10 years
Lebih dari 10 tahun 265.993 240.253 Over 10 years
25.420.120 24.820.100
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 142.355 157.283 Less than 1 year
1 - 5 tahun 291.225 291.857 1 - 5 years
433.580 449.140
Total (Catatan 62.B.(iv)) 51.602.344 52.787.769 Total (Note 62.B.(iv))
287.272.659 309.182.971
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
wajar. fair value.
165
Page 1069
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis b. By type
2024
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi **) profit or loss **)
Obligasi Pemerintah Government bonds
4,88% - 15/01/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 17.166.342 12,00% 17.205.878 15/07/2064 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 6,04% 117.689 25/04/2025 3 bulan/3 months Floating rate bonds
17.282.779 17.323.567
Investasi pada unit-link*) Investments in unit-link contracts*)
4,88% - 16/01/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.053.335 11,00% 11.053.335 15/07/2064 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,88% - 15/06/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 56.952.345 11,00% 57.550.290 15/07/2054 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
1,50% - 15/01/2025 -
Obligasi suku bunga tetap 436.203 5,40% 437.838 12/03/2071 6 bulan/6 months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
1,50% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 795.426 8,50% 795.426 12/03/2071 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
1,00% - 15/01/2025 -
Obligasi suku bunga tetap 26.352.330 8,50% 24.515.380 20/09/2052 6 bulan/6 months Fixed rate bonds
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
2024
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum Dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
diamortisasi **) At amortised cost**)
Obligasi Pemerintah Government bonds
4,90% - 15/02/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 127.615.750 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
4,88% - 10/03/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 22.127.373 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 15/01/2025 -
Obligasi suku bunga tetap 25.420.120 8,50% 17/02/2037 6 bulan/6 months Fixed rate bonds
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
2,30% - 28/05/2025 -
Obligasi suku bunga tetap 433.580 5,10% 02/07/2029 6 bulan/6 months Fixed rate bonds
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
166
Page 1070
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis (lanjutan) b. By type (continued)
2023
Nominal/
biaya Tingkat
perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Nominal/ Interest Tanggal bunga/
cost/ rates jatuh tempo/ Frequency of
amortised per Nilai wajar/ Maturity interest
cost annum Fair value dates payment
Rupiah Rupiah
Diukur pada nilai wajar Fair value through
melalui laba rugi **) profit or loss **)
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.654.576 12,00% 11.823.146 15/08/2051 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 6,04% 117.686 25/04/2025 3 bulan/months Floating rate bonds
11.771.013 11.940.832
Investasi pada unit-link*) Investments in unit-link contracts*)
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 8.685.345 10,50% 8.685.345 15/08/2051 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 61.566.538 11,00% 63.301.697 15/06/2047 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds
3,20% - 15/01/2024 -
Obligasi suku bunga tetap 137.526 5,95% 137.677 23/09/2061 6 bulan/months Fixed rate bonds
Investasi pada unit-link*) Investments in unit-link contracts*)
3,55% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 41.625 8,50% 41.625 11/01/2048 1 and 6 months Fixed rate bonds
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain income
Obligasi Pemerintah Government bonds
1,00% - 15/01/2024 -
Obligasi suku bunga tetap 28.795.401 8,50% 27.339.227 20/09/2052 6 bulan/months Fixed rate bonds
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
2023
Nominal/
biaya
perolehan/
biaya
perolehan Frekuensi
diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
cost/ per tahun/ jatuh tempo/ Frequency of
amortised Interest rates Maturity interest
cost per annum dates payment
Rupiah Rupiah
Diukur pada biaya perolehan
Diamortisasi**) At amortised cost**)
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 138.374.656 12,00% 15/06/2042 1 and 6 months Fixed rate bonds
Diukur pada biaya perolehan*) At cost*)
Obligasi Pemerintah Government bonds
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 34.092.672 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 15/01/2024 -
Obligasi suku bunga tetap 24.820.100 8,50% 17/02/2037 6 bulan/months Fixed rate bonds
Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
2,30% - 10/09/2024 -
Obligasi suku bunga tetap 449.140 4,40% 06/06/2027 6 bulan/months Fixed rate bonds
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
167
Page 1071
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
c. Informasi lain c. Other information
Pada tanggal 31 Desember 2024, Obligasi As of 31 December 2024, Government Bonds with
Pemerintah dengan jumlah nominal total nominal amount of USD1,986,816,063
USD1.986.916.063 (nilai penuh) dan (full amount) and Rp54,608,607 (2023:
Rp54.608.607 (2023: USD2.245.768.868 (nilai USD2,245,768,868 (full amount) and RpNil) were
penuh) dan RpNihil) telah dijual dengan janji sold under repurchase agreements.
untuk dibeli kembali.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank
kolektibilitas Bank Indonesia untuk Obligasi Indonesia’s collectability for government bonds is
Pemerintah adalah lancar. current.
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties:
pihak ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 27.357 218.270 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 1.032.497 1.677.687 receivables
Lain-lain 5.732.699 5.253.511 Others
6.792.553 7.149.468
Pihak ketiga Third parties
Usance L/C payable at sight 1.392.760 1.550.710 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing 2.617.762 1.261.694 receivables
Lain-lain 7.385.805 4.004.912 Others
11.396.327 6.817.316
Total Rupiah 18.188.880 13.966.784 Total Rupiah
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Usance L/C payable at sight 253.013 385.238 Usance L/C payable at sight
Tagihan Supplier Chain Supplier Chain Financing
Financing - 44.146 receivables
Lain-lain 9.101 2.661 Others
262.114 432.045
Pihak ketiga Third parties
Usance L/C payable at sight 4.157.038 4.682.301 Usance L/C payable at sight
Lain-lain 7.366.085 6.963.423 Others
11.523.123 11.645.724
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 11.785.237 12.077.769 (Note 62.B.(iv))
29.974.117 26.044.553
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.422.889) (1.494.653) impairment losses
Neto 28.551.228 24.549.900 Net
168
Page 1072
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties
pihak ketiga (lanjutan): (continued):
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of other
lainnya - transaksi perdagangan dengan receivables - trade transactions classified as at
klasifikasi biaya perolehan diamortisasi amortised cost upon stages for the period and year
berdasarkan stage untuk tahun yang berakhir ended 31 December 2024 and 2023:
pada tanggal 31 Desember 2024 dan 2023:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 24.050.317 505.710 1.215.601 272.925 26.044.553 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (713.833) 2.614 48.491 89.925 (572.803) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 73.141.732 941.721 27.357 - 74.110.810 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (67.841.522) (1.191.331) (7.675) - (69.040.528) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 4.586.377 (246.996) 68.173 89.925 4.497.479 during the year
Lain-lain**) (575.590) - 7.675 - (567.915) Others**)
Saldo akhir tahun 28.061.104 258.714 1.291.449 362.850 29.974.117 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 31.593.450 825.526 1.239.865 134.423 33.793.264 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 1.041.364 (1.041.364) - - - Stage 1 -
- Stage 2 (2.438.768) 2.438.768 - - - Stage 2 -
Total saldo awal setelah Total beginning balance
pengalihan 30.196.046 2.222.930 1.239.865 134.423 33.793.264 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat (1.148.854) (9.360) (11.845) 138.502 (1.031.557) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 65.805.749 4.060.289 31.584 - 69.897.622 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (70.779.392) (5.947.900) (36.328) - (76.763.620) derecognised
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan (6.122.497) (1.896.971) (16.589) 138.502 (7.897.555) during the year
Lain-lain**) (23.232) 179.751 (7.675) - 148.844 Others**)
Saldo akhir tahun 24.050.317 505.710 1.215.601 272.925 26.044.553 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
169
Page 1073
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 3.434.348 3.531.550 Less than 1 month
1 - 3 bulan 5.358.154 4.867.395 1 - 3 months
3 - 6 bulan 8.486.545 5.269.170 3 - 6 months
6 - 12 bulan 720.460 109.296 6 - 12 months
Lebih dari 12 bulan 189.373 189.373 Over 12 months
Total Rupiah 18.188.880 13.966.784 Total Rupiah
Mata uang asing Foreign currencies
Kurang dari 1 bulan 2.789.687 1.872.337 Less than 1 month
1 - 3 bulan 5.593.913 6.980.224 1 - 3 months
3 - 6 bulan 2.200.802 2.010.227 3 - 6 months
6 - 12 bulan - 145.324 6 - 12 months
Lebih dari 12 bulan 1.200.835 1.069.657 Over 12 months
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 11.785.237 12.077.769 (Note 62.B.(iv))
29.974.117 26.044.553
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.422.889) (1.494.653) impairment losses
Neto 28.551.228 24.549.900 Net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan: other receivables - trade transactions:
2024 2023
Saldo awal tahun 1.494.653 1.604.705 Beginning balance
Pembalikan selama Reversal during
tahun berjalan (Catatan 46) (125.378) (91.037) the year (Note 46)
Lain-lain*) 53.614 (19.015) Others*)
Saldo akhir tahun 1.422.889 1.494.653 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
Informasi mengenai pengelompokan Information in respect of classification of
berdasarkan kelompok “tidak mengalami “non-impaired” and “impaired” from sharia
penurunan nilai” dan “mengalami penurunan Subsidiary are disclosed in Note 62A.
nilai” untuk aset keuangan dari Entitas Anak
syariah diungkapkan pada Catatan 62A.
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 54.692 178.637 1.215.601 45.723 1.494.653 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (22.340) (240) (367) 899 (22.048) losses allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 88.214 362.074 27 - 450.315 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (78.423) (475.214) (8) - (553.645) derecognised
Total pembalikan/ Total reversal/
(pembentukan) (allowance)
tahun berjalan (12.549) (113.380) (348) 899 (125.378) during the year
Lain-lain***) 1.715 3.033 48.866 - 53.614 Others***)
Saldo akhir tahun 43.858 68.290 1.264.119 46.622 1.422.889 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
170
Page 1074
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan other receivables - trade transactions (continued):
(lanjutan):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 81.376 239.125 1.239.865 44.339 1.604.705 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months -
ekspektasian 12 bulan expected credit
(stage 1) 10.144 (10.144) - - - losses (stage 1)
- Kerugian kredit Lifetime expected -
ekspektasian sepanjang credit losses -
umurnya - tidak mengalami unimpaired
penurunan nilai (stage 2) (17.497) 17.497 - - - (stage 2)
Total saldo awal setelah Total beginning balance
pengalihan 74.023 246.478 1.239.865 44.339 1.604.705 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (32.018) 35.897 4.095 1.385 9.359 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 115.354 557.668 20.157 - 693.179 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (101.944) (659.062) (32.569) - (793.575) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (18.608) (65.497) (8.317) 1.385 (91.037) during the year
Lain-lain**) (723) (2.344) (15.947) (1) (19.015) Others**)
Saldo akhir tahun 54.692 178.637 1.215.601 45.723 1.494.653 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai tagihan impairment losses on other receivables - trade
lainnya - transaksi perdagangan telah memadai. transactions is adequate.
d. Berdasarkan kolektibilitas sesuai POJK: d. By collectability based on FSA regulation:
Kolektibilitas tagihan lainnya - transaksi Collectability of other receivables - trade
perdagangan sesuai POJK diungkapkan pada transactions in accordance with FSA regulation are
Catatan 65. disclosed in Note 65.
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI TO RESELL
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali
2024
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak berelasi Related parties
Rupiah Rupiah
Obligasi FR0090 31/12/2024 02/01/2025 4.614 1 4.613 Bond FR0090
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi VR0042 30/12/2024 06/01/2025 981.527 817 980.710 Bond VR0042
Obligasi IDSR040625364S 09/12/2024 06/01/2025 484.840 439 484.401 Bond IDSR040625364S
Obligasi IDSR200625364S 23/12/2024 20/01/2025 484.672 1.667 483.005 Bond IDSR200625364S
Obligasi FR0090 16/12/2024 13/01/2025 462.308 1.004 461.304 Bond FR0090
Obligasi IDSR130625364S 16/12/2024 13/01/2025 387.872 842 387.030 Bond IDSR130625364S
Obligasi FR0075 20/12/2024 17/01/2025 386.077 1.118 384.959 Bond FR0075
Obligasi VR0034 27/12/2024 03/01/2025 296.770 99 296.671 Bond VR0034
Obligasi IDSR300625367S 12/12/2024 09/01/2025 241.189 349 240.840 Bond IDSR300625367S
Obligasi IDSR051225364S 10/12/2024 07/01/2025 234.326 254 234.072 Bond IDSR051225364S
Obligasi IDSR071125364S 27/12/2024 10/01/2025 203.039 327 202.712 Bond IDSR071125364S
171
Page 1075
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
2024
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi FR0084 05/12/2024 02/01/2025 197.148 35 197.113 Bond FR0084
Obligasi IDSR060625364S 30/12/2024 13/01/2025 194.214 416 193.798 Bond IDSR060625364S
Obligasi FR0059 27/12/2024 10/01/2025 191.889 309 191.580 Bond FR0059
Obligasi FR0096 27/12/2024 10/01/2025 189.646 305 189.341 Bond FR0096
Obligasi FR0082 30/12/2024 13/01/2025 188.778 405 188.373 Bond FR0082
Obligasi FR0090 30/12/2024 13/01/2025 184.372 396 183.976 Bond FR0090
Obligasi FR0075 23/12/2024 20/01/2025 144.837 499 144.338 Bond FR0075
Obligasi IDSR190925364S 12/12/2024 09/01/2025 143.117 207 142.910 Bond IDSR190925364S
Obligasi FR0096 19/12/2024 02/01/2025 142.064 25 142.039 Bond FR0096
Obligasi IDSR311025364S 24/12/2024 07/01/2025 141.745 152 141.593 Bond IDSR311025364S
Obligasi FR0086 23/12/2024 06/01/2025 141.491 126 141.365 Bond FR0086
Obligasi IDSR240125364S 19/12/2024 16/01/2025 99.828 272 99.556 Bond IDSR240125364S
Obligasi IDSR210325364S 30/12/2024 13/01/2025 98.719 212 98.507 Bond IDSR210325364S
Obligasi IDSR070525364S 30/12/2024 30/01/2025 97.939 514 97.425 Bond IDSR070525364S
Obligasi IDSR300525364S 19/12/2024 16/01/2025 97.253 264 96.989 Bond IDSR300525364S
Obligasi FR0080 23/12/2024 06/01/2025 95.462 86 95.376 Bond FR0080
Obligasi IDSR031025364S 18/12/2024 02/01/2025 95.046 17 95.029 Bond IDSR031025364S
Obligasi IDSR171025364S 12/12/2024 09/01/2025 94.906 137 94.769 Bond IDSR171025364S
Obligasi IDSR171025364S 18/12/2024 02/01/2025 94.764 17 94.747 Bond IDSR171025364S
Obligasi FR0086 30/12/2024 06/01/2025 94.496 83 94.413 Bond FR0086
Obligasi FR0086 30/12/2024 13/01/2025 94.390 203 94.187 Bond FR0086
Obligasi FR0087 19/12/2024 02/01/2025 91.940 17 91.923 Bond FR0087
Obligasi FR0087 23/12/2024 06/01/2025 91.886 82 91.804 Bond FR0087
Obligasi FR0065 30/12/2024 13/01/2025 90.617 194 90.423 Bond FR0065
Obligasi FR0098 12/12/2024 13/01/2025 72.949 158 72.791 Bond FR0098
Obligasi IDSR170125364S 16/12/2024 13/01/2025 49.926 110 49.816 Bond IDSR170125364S
Obligasi IDSR300125183S 24/12/2024 07/01/2025 49.762 53 49.709 Bond IDSR300125183S
Obligasi IDSR310125364S 23/12/2024 23/01/2025 49.890 202 49.688 Bond IDSR310125364S
Obligasi IDSR070525364S 24/12/2024 24/01/2025 49.329 209 49.120 Bond IDSR070525364S
Obligasi IDSR040425364S 13/12/2024 13/01/2025 49.217 108 49.109 Bond IDSR040425364S
Obligasi FR0081 27/12/2024 03/01/2025 49.090 17 49.073 Bond FR0081
Obligasi IDSR070525364S 12/12/2024 13/01/2025 48.794 108 48.686 Bond IDSR070525364S
Obligasi IDSR280525364S 27/12/2024 30/01/2025 48.754 259 48.495 Bond IDSR280525364S
Obligasi IDSR040625364S 16/12/2024 13/01/2025 48.555 107 48.448 Bond IDSR040625364S
Obligasi IDSR130625364S 19/12/2024 02/01/2025 48.388 9 48.379 Bond IDSR130625364S
Obligasi VR0059 28/11/2024 26/02/2025 48.293 492 47.801 Bond VR0059
Obligasi IDSR190925364S 11/12/2024 10/01/2025 47.710 79 47.631 Bond IDSR190925364S
Obligasi IDSR121225364S 18/12/2024 17/01/2025 46.882 138 46.744 Bond IDSR121225364S
Obligasi FR0100 13/12/2024 13/01/2025 46.393 102 46.291 Bond FR0100
Obligasi FR0090 23/12/2024 06/01/2025 46.177 41 46.136 Bond FR0090
Obligasi IDSR310125364S 11/12/2024 08/01/2025 39.819 50 39.769 Bond IDSR310125364S
Obligasi FR0101 13/12/2024 13/01/2025 38.677 85 38.592 Bond FR0101
Saham PTBA 04/10/2024 02/04/2025 35.016 21 34.995 Share PTBA
Obligasi IDSR170125364S 13/12/2024 13/01/2025 19.978 44 19.934 Bond IDSR170125364S
Obligasi IDSR040425364S 04/12/2024 03/01/2025 19.650 7 19.643 Bond IDSR040425364S
Saham PTBA 19/09/2024 18/03/2025 18.031 11 18.020 Share PTBA
Obligasi IDSR240125364S 17/12/2024 16/01/2025 9.982 28 9.954 Bond IDSR240125364S
172
Page 1076
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
2024
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak ketiga (lanjutan) Third parties (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi VR0034 24/12/2024 25/03/2025 10.045 155 9.890 Bond VR0034
Obligasi IDSR040425364S 24/12/2024 07/01/2025 9.834 10 9.824 Bond IDSR040425364S
Obligasi FR0064 13/12/2024 13/01/2025 9.387 21 9.366 Bond FR0064
Saham ITMG 19/09/2024 18/03/2025 7.728 5 7.723 Share ITMG
Obligasi FR0081 31/12/2024 14/01/2025 4.920 12 4.908 Bond FR0081
Obligasi FR0081 19/12/2024 02/01/2025 4.905 1 4.904 Bond FR0081
Saham BBRI 18/11/2024 16/05/2025 1.629 1 1.628 Share BBRI
Saham ASII 18/11/2024 16/05/2025 1.171 1 1.170 Share ASII
Saham BNGA 18/11/2024 16/05/2025 1.069 1 1.068 Share BNGA
Saham BMRI 30/12/2024 27/06/2025 1.001 1 1.000 Share BMRI
Saham BMRI 22/08/2024 18/02/2025 939 - 939 Share BMRI
Saham PTBA 03/12/2024 28/05/2025 911 1 910 Share PTBA
Saham ITMG 04/10/2024 02/04/2025 893 1 892 Share ITMG
Saham NISP 18/11/2024 16/05/2025 662 1 661 Share NISP
Saham BMRI 19/08/2024 14/02/2025 613 - 613 Share BMRI
Saham AUTO 18/11/2024 16/05/2025 560 - 560 Share AUTO
Saham HMSP 31/07/2024 24/01/2025 443 - 443 Share HMSP
Saham BMRI 23/09/2024 21/03/2025 260 - 260 Share BMRI
Saham BMRI 05/08/2024 31/01/2025 226 - 226 Share BMRI
Saham BMRI 18/10/2024 16/04/2025 206 - 206 Share BMRI
Saham BBRI 31/10/2024 29/04/2025 205 - 205 Share BBRI
Saham BBRI 05/11/2024 02/05/2025 205 - 205 Share BBRI
Saham BBRI 08/11/2024 07/05/2025 204 - 204 Share BBRI
Saham BBRI 27/12/2024 25/06/2025 142 - 142 Share BBRI
Saham HMSP 24/09/2024 21/03/2025 56 (80) 136 Share HMSP
Saham GGRM 24/09/2024 21/03/2025 136 6 130 Share GGRM
Saham TLKM 24/09/2024 21/03/2025 68 (56) 124 Share TLKM
Saham AALI 23/09/2024 21/03/2025 108 - 108 Share AALI
Saham BBTN 24/09/2024 21/03/2025 105 - 105 Share BBTN
Saham BBRI 20/11/2024 18/02/2025 97 - 97 Share BBRI
Saham BBCA 20/11/2024 18/02/2025 92 - 92 Share BBCA
Saham BBRI 05/09/2024 04/03/2025 72 - 72 Share BBRI
Saham BBRI 13/11/2024 09/05/2025 71 - 71 Share BBRI
Saham BSDE 24/09/2024 21/03/2025 130 62 68 Share BSDE
Saham BBRI 11/10/2024 09/04/2025 67 - 67 Share BBRI
Saham PWON 24/09/2024 21/03/2025 124 68 56 Share PWON
Saham BBRI 29/10/2024 25/04/2025 52 1 51 Share BBRI
Saham BBCA 29/10/2024 25/04/2025 52 1 51 Share BBCA
Saham TLKM 04/12/2024 30/05/2025 51 - 51 Share TLKM
Saham BMRI 13/11/2024 09/05/2025 47 - 47 Share BMRI
Saham BBCA 16/08/2024 12/02/2025 35 1 34 Share BBCA
Saham BBCA 05/09/2024 04/03/2025 32 - 32 Share BBCA
Saham ASII 13/11/2024 09/05/2025 30 - 30 Share ASII
Saham TLKM 31/07/2024 24/01/2025 19 - 19 Share TLKM
Saham BBRI 16/08/2024 12/02/2025 18 - 18 Share BBRI
Saham BBNI 20/11/2024 18/02/2025 15 - 15 Share BBNI
Saham BBNI 27/12/2024 25/06/2025 3 1 2 Share BBNI
8.300.067 14.542 8.285.525
Total 8.304.681 14.543 8.290.138 Total
173
Page 1077
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
2023
Pendapatan
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
Starting Maturity Resale Unamortised Carrying
Jenis efek date date amount interest amount Type of securities
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi VR0062 28/12/2023 04/01/2024 11.907.162 5.946 11.901.216 Bond VR0062
Obligasi VR0042 29/12/2023 05/01/2024 2.565.178 1.709 2.563.469 Bond VR0042
Obligasi VR0038 27/12/2023 03/01/2024 1.770.679 589 1.770.090 Bond VR0038
Obligasi VR0054 28/12/2023 04/01/2024 957.852 478 957.374 Bond VR0054
Obligasi FR0087 28/12/2023 04/01/2024 662.669 344 662.325 Bond FR0087
Obligasi VR0034 27/12/2023 03/01/2024 619.961 206 619.755 Bond VR0034
Obligasi FR0059 28/12/2023 04/01/2024 487.541 254 487.287 Bond FR0059
Obligasi FR0081 28/12/2023 04/01/2024 477.183 248 476.935 Bond FR0081
Obligasi FR0086 29/12/2023 02/01/2024 471.749 77 471.672 Bond FR0086
SBI IDSR151124364S 28/12/2023 04/01/2024 471.352 246 471.106 SBI IDSR151124364S
Obligasi FR0090 28/12/2023 04/01/2024 462.878 241 462.637 Bond FR0090
Obligasi FR0084 28/12/2023 04/01/2024 298.038 156 297.882 Bond FR0084
Obligasi FR0100 28/12/2023 04/01/2024 286.974 149 286.825 Bond FR0100
Obligasi FR0064 28/12/2023 03/01/2024 283.618 99 283.519 Bond FR0064
Obligasi FR0040 27/12/2023 02/01/2024 211.067 36 211.031 Bond FR0040
Obligasi FR0081 21/12/2023 04/01/2024 190.774 103 190.671 Bond FR0081
Obligasi VR0050 27/12/2023 03/01/2024 96.094 32 96.062 Bond VR0050
Saham BMRI 31/08/2023 27/02/2024 810 - 810 Share BMRI
Saham BMRI 28/08/2023 23/02/2024 526 - 526 Share BMRI
Saham ACES 18/08/2023 14/02/2024 414 1 413 Share ACES
Saham ACES 08/12/2023 05/06/2024 303 - 303 Share ACES
Obligasi ORI021 27/07/2023 23/01/2024 302 - 302 Bond ORI021
Saham WTON 25/09/2023 22/03/2024 282 - 282 Share WTON
Saham GGRM 25/09/2023 22/03/2024 263 - 263 Share GGRM
Saham BMRI 04/10/2023 01/04/2024 259 - 259 Share BMRI
Saham BMRI 27/10/2023 24/04/2024 205 - 205 Share BMRI
Saham UNTR 25/07/2023 19/01/2024 185 - 185 Share UNTR
Saham BBTN 05/10/2023 02/04/2024 150 - 150 Share BBTN
Saham BSDE 25/09/2023 22/03/2024 126 - 126 Share BSDE
Saham PWON 25/09/2023 22/03/2024 117 - 117 Share PWON
Saham BBTN 25/09/2023 22/03/2024 97 - 97 Share BBTN
Saham HMSP 25/09/2023 22/03/2024 88 1 87 Share HMSP
Saham ITMG 26/07/2023 22/01/2024 59 - 59 Share ITMG
Saham PTBA 13/07/2023 09/01/2024 57 - 57 Share PTBA
Saham BJBR 02/11/2023 30/04/2024 56 - 56 Share BJBR
Saham PTBA 30/08/2023 26/02/2024 51 - 51 Share PTBA
Saham BMRI 26/07/2023 22/01/2024 45 - 45 Share BMRI
Saham BBTN 25/07/2023 19/01/2024 33 - 33 Share BBTN
Obligasi ORI020 27/07/2023 23/01/2024 33 - 33 Bond ORI020
Saham PTBA 14/07/2023 10/01/2024 15 - 15 Share PTBA
Obligasi ORI022 27/07/2023 23/01/2024 15 - 15 Bond ORI022
Obligasi SR017 27/07/2023 23/01/2024 15 - 15 Bond SR017
Saham TOTL 14/07/2023 10/01/2024 14 1 13 Share TOTL
Saham HEXA 14/07/2023 10/01/2024 12 - 12 Share HEXA
Saham MTEL 14/07/2023 10/01/2024 11 - 11 Share MTEL
Saham GGRM 14/07/2023 10/01/2024 5 - 5 Share GGRM
Saham ARCI 14/07/2023 10/01/2024 2 - 2 Share ARCI
Saham BJTM 14/07/2023 10/01/2024 2 - 2 Share BJTM
22.225.321 10.916 22.214.405
Pihak ketiga Third parties
Mata uang asing Foreign currencies
Obligasi FR0082 12/12/2023 12/01/2024 479.361 838 478.523 Bond FR0082
Total 22.704.682 11.754 22.692.928 Total
174
Page 1078
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
dijual kembali (lanjutan) (continued)
Berikut adalah perubahan tagihan atas efek-efek Changes in carrying amount of securities
yang dibeli dengan janji dijual kembali dengan purchased under agreements to resell classified as
klasifikasi biaya perolehan diamortisasi yang amortised cost upon stage 1 for the year ended
seluruhnya adalah klasifikasi stage 1 untuk tahun 31 December 2024 and 2023:
yang berakhir pada tanggal 31 Desember 2024
dan 2023:
2024
Cadangan
kerugian
Nilai tercatat penurunan
bruto/ nilai/
Gross Allowance for Nilai tercatat/
carrying impairment Carrying
amount losses amount
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 22.692.928 - 22.692.928 Beginning balance
Aset keuangan yang baru dibeli 30.845.569 - 30.845.569 New purchased financial assets
Aset keuangan yang jatuh tempo
atau dijual (45.248.359) - (45.248.359) Matured or sold financial assets
Saldo akhir tahun 8.290.138 - 8.290.138 Ending balance
2023
Cadangan
kerugian
Nilai tercatat penurunan
bruto/ nilai/
Gross Allowance for Nilai tercatat/
carrying impairment Carrying
amount losses Amount
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 11.705.989 - 11.705.989 Beginning balance
Aset keuangan yang baru dibeli 61.217.202 - 61.217.202 New purchased financial assets
Aset keuangan yang jatuh tempo
atau dijual (50.230.263) - (50.230.263) Matured or sold financial assets
Saldo akhir tahun 22.692.928 - 22.692.928 Ending balance
b. Pada tanggal 31 Desember 2024 dan 2023, tidak b. As of 31 December 2024 and 2023, there was no
terdapat penurunan nilai sehingga cadangan impairment therefore the allowance for impairment
kerugian penurunan nilai tagihan atas efek-efek losses on securities purchased under agreements to
yang dibeli dengan janji dijual kembali tidak resell was not provided.
dibentuk.
c. Berdasarkan kolektibilitas sesuai POJK: c. By collectability based on FSA regulation:
Kolektibilitas tagihan atas efek-efek yang dibeli Collectability of securities purchased under
dengan janji dijual kembali sesuai POJK agreements to resell in accordance with FSA
diungkapkan pada Catatan 65. regulation are disclosed in Note 65.
175
Page 1079
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVE RECEIVABLES AND PAYABLES
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2024, the summary of derivative
2024 adalah sebagai berikut: transactions is as follows:
2024
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 642.915 3.407 2.179 United States Dollar
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 17.607.910 80.799 147.628 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 3.750.222 21.744 12.457 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 5.368.475 14.872 47.810 United States Dollar
Option - beli Option - buy
Dolar Amerika Serikat 37.420.875 2.671.196 - United States Dollar
Lain-lain 570.000 156.977 - Others
Option - jual Option - sell
Dolar Amerika Serikat 37.420.875 - 1.923.430 United States Dollar
Total pihak berelasi 2.948.995 2.133.504 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 39.755.137 397.798 109.406 United States Dollar
Lain-lain 5.741.043 30.333 81.928 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 5.058.184 15.569 39.642 United States Dollar
Lain-lain 268.758 2.757 96 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 70.295.306 542.780 301.752 United States Dollar
Lain-lain 1.504.351 4.784 16.190 Others
Swap - jual Swap - sell
Dolar Amerika Serikat 74.831.830 309.055 700.374 United States Dollar
Lain-lain 607.985 28.356 16.595 Others
Option - beli Option - buy
Dolar Amerika Serikat 38.121.008 2.021.158 - United States Dollar
Option - jual Option - sell
Dolar Amerika Serikat 38.121.008 - 2.731.496 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 33.205.257 497.518 411.091 United States Dollar
Lain-lain 30.258.157 961.457 785.848 Others
Bond forward - beli Bond forward - buy
Lain-lain 7.400.000 948 9.076 Others
Total pihak ketiga 4.812.513 5.203.494 Total third parties
Total 7.761.508 7.336.998 Total
176
Page 1080
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2023, the summary of derivative
2023 adalah sebagai berikut: transactions is as follows:
2023
Nilai wajar/Fair value
Nilai kontrak
(absolut setara
Rupiah)/
Notional
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
Pihak berelasi (Catatan 56) Related parties (Note 56)
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 229.975 1.777 773 United States Dollar
Lain-lain 119.107 675 - Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 25.172.445 151.868 3.154 United States Dollar
Swap - beli Swap - buy
Dolar Amerika Serikat 7.628.299 11.057 47.997 United States Dollar
Swap - jual Swap - sell
Dolar Amerika Serikat 1.151.762 5.332 903 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Lain-lain 3.891.861 27.447 23.577 Others
Total pihak berelasi 198.156 76.404 Total related parties
Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 17.616.297 905 210.053 United States Dollar
Lain-lain 3.177.333 55.679 675 Others
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 3.577.577 30.646 1.961 United States Dollar
Lain-lain 1.639.901 763 11.159 Others
Swap - beli Swap - buy
Dolar Amerika Serikat 49.802.975 200.109 327.435 United States Dollar
Lain-lain 1.803.780 36.196 5.581 Others
Swap - jual Swap - sell
Dolar Amerika Serikat 43.657.158 265.592 163.798 United States Dollar
Lain-lain 3.647.738 961 37.020 Others
Option - beli Option - buy
Dolar Amerika Serikat 669.770 53.594 - United States Dollar
Option - jual Option - sell
Dolar Amerika Serikat 669.770 - 30.247 United States Dollar
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate
Dolar Amerika Serikat 31.506.681 590.710 535.912 United States Dollar
Lain-lain 40.387.460 561.435 713.608 Others
Bond forward - beli Bond forward - buy
Lain-lain 130.000 185 - Others
Total pihak ketiga 1.796.775 2.037.449 Total third parties
Total 1.994.931 2.113.853 Total
177
Page 1081
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
Pada tanggal 31 Desember 2024 dan 2023, Entitas As of 31 December 2024 and 2023, the Subsidiary had
Anak memiliki kontrak swap nilai tukar dan suku cross currency and interest rate swap contracts which
bunga yang memenuhi kriteria dan berlaku efektif meet the criteria and effectively applied as cashflow
sebagai lindung nilai arus kas. Keuntungan/kerugian hedge. The gain/loss from fair value changes related to
atas perubahan nilai wajar sehubungan dengan effective portion of cashflow hedge are recognised as
bagian efektif dari arus kas lindung nilai diakui other comprehensive income.
sebagai penghasilan komprehensif lain.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Bank Indonesia
kolektibilitas Bank Indonesia untuk tagihan derivatif collectability for derivative receivables is current and
adalah lancar dan diklasifikasikan pada stage 1. classified in stage 1.
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
syariah terdiri atas:
a. Berdasarkan jenis mata uang, pihak berelasi a. By currency, related parties and third parties:
dan pihak ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 216.385.695 167.743.045 Related parties (Note 56)
Pihak ketiga*) 1.121.450.363 932.992.618 Third parties*)
Total 1.337.836.058 1.100.735.663 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 75.249.405 70.337.975 Related parties (Note 56)
Pihak ketiga**) 210.131.149 188.758.557 Third parties**)
Total (Catatan 62.B.(iv)) 285.380.554 259.096.532 Total (Note 62.B.(iv))
1.623.216.612 1.359.832.195
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (49.354.645) (53.098.619) impairment losses
Neto 1.573.861.967 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in Rupiah
ketiga” pada mata uang Rupiah pada tanggal 31 Desember currency as of 31 December 2024 and 2023 amounted to
2024 dan 2023 adalah masing-masing sebesar Rp3.866.423 Rp3,866,423 and Rp345,413, respectively.
dan Rp345.413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in foreign
ketiga” pada mata uang asing pada tanggal 31 Desember currencies as of 31 December 2024 and 2023 amounted to
2024 dan 2023 adalah masing-masing sebesar Rp1.596.428 Rp1,596,428 and Rp2,157,635, respectively.
dan Rp2.157.635.
b. Berdasarkan jangka waktu: b. By period:
2024 2023
Rupiah Rupiah
Kurang dari 1 tahun 174.388.303 128.903.288 Less than 1 year
1 - 2 tahun 84.439.945 73.345.493 1 - 2 years
2 - 5 tahun 270.990.215 244.535.984 2 - 5 years
Lebih dari 5 tahun*) 808.017.595 653.950.898 Over 5 years*)
Total 1.337.836.058 1.100.735.663 Total
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “lebih dari comprehensive income, on the “over 5 years” category in
5 tahun” pada mata uang Rupiah pada tanggal 31 Desember Rupiah currency as of 31 December 2024 and 2023, amounted
2024 dan 2023 adalah masing-masing sebesar Rp3.866.423 to Rp3,866,423 and Rp345,413, respectively.
dan Rp345.413.
178
Page 1082
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
b. Berdasarkan jangka waktu (lanjutan): b. By period (continued):
2024 2023
Mata uang asing Foreign currencies
Kurang dari 1 tahun 17.080.222 29.837.241 Less than 1 year
1 - 2 tahun 19.656.009 19.094.608 1 - 2 years
2 - 5 tahun 57.070.720 52.755.873 2 - 5 years
Lebih dari 5 tahun**) 191.573.603 157.408.810 Over 5 years**)
Total (Catatan 62.B.(iv)) 285.380.554 259.096.532 Total (Note 62.B.(iv))
1.623.216.612 1.359.832.195
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (49.354.645 ) (53.098.619) impairment losses
Neto 1.573.861.967 1.306.733.576 Net
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “lebih dari comprehensive income, on the “over 5 years” category in foreign
5 tahun” pada mata uang asing pada tanggal 31 Desember currencies as of 31 December 2024 and 2023 amounted to
2024 dan 2023 adalah masing-masing sebesar Rp1.596.428 Rp1,596,428 and Rp2,157,635, respectively.
dan Rp2.157.635.
c. Berdasarkan PSAK No. 109: c. Based on SFAS No. 109:
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage for the year ended 31
diamortisasi berdasarkan stage untuk tahun December 2024 and 2023:
yang berakhir pada tanggal 31 Desember
2024 dan 2023:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal tahun 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Beginning balance
Transfer ke/(dari) stage 1 8.186.115 (6.187.041) (1.999.074) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (22.159.046) 32.777.451 (10.618.405) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.870.080) (20.828.571) 24.698.651 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
Pengalihan 991.491.873 89.405.370 38.524.367 237.907.537 1.357.329.147 after transfer
Pengukuran kembali Remeasurement of net
bersih nilai tercatat**) (89.338.677) (5.490.119) (1.378.987) - (96.207.783) carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan originated or
atau dibeli 869.724.968 19.746.360 633.211 179.762.718 1.069.867.257 purchased
Aset keuangan yang
dihentikan (535.521.800) (17.854.445) (5.936.496) (140.176.896) (699.489.637) Financial assets
pengakuannya derecognised
Aset keuangan yang Written-off financial
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) assets
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 244.658.616 (3.793.777) (17.703.314) 37.263.089 260.424.614 during the year
Saldo akhir tahun 1.236.150.489 85.611.593 20.821.053 275.170.626 1.617.753.761 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah **) Including in the net remeasurement is repayment.
pembayaran kembali.
179
Page 1083
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
c. Berdasarkan PSAK No. 109 (lanjutan): c. Based on SFAS No. 109 (continued):
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage for the year ended 31
diamortisasi berdasarkan stage untuk tahun December 2024 and 2023 (continued):
yang berakhir pada tanggal 31 Desember
2024 dan 2023 (lanjutan):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan
diamortisasi At amortised cost
Saldo awal tahun 861.614.135 85.390.165 18.888.528 206.207.005 1.172.099.833 Beginning balance
Transfer ke/(dari) stage 1 10.275.568 (9.283.371) (992.197) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (29.320.906) 30.515.826 (1.194.920) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.318.336) (27.967.374) 31.285.710 - - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 839.250.461 78.655.246 47.987.121 206.207.005 1.172.099.833 after transfer
Pengukuran kembali Remeasurement of net
bersih nilai tercatat**) (92.595.976) (5.445.408) (3.367.652) - (101.409.036) carrying amount**)
Aset keuangan baru New financial assets
yang diterbitkan originated or
atau dibeli 634.785.445 27.841.941 1.306.697 148.091.600 812.025.683 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (371.938.628) (17.219.147) (1.597.508) (113.760.421) (504.515.704) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (166.418) (189.101) (17.885.463) (2.630.647) (20.871.629) assets
Total penambahan/ Total increase/
(penurunan) (decrease)
tahun berjalan 170.084.423 4.988.285 (21.543.926) 31.700.532 185.229.314 during the year
Saldo akhir tahun 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah **) Including in the net remeasurement is repayment.
pembayaran kembali.
Berikut adalah perubahan nilai tercatat kredit Following are the changes in the carrying
yang diberikan dengan klasifikasi nilai wajar amount of loans classified as fair value
melalui penghasilan komprehensif lain through other comprehensive income (all
(semua kredit yang diberikan dengan loans classified as fair value through other
klasifikasi nilai wajar melalui penghasilan comprehensive income are stage 1) the year
komprehensif lain adalah stage 1) untuk ended 31 December 2024 and 2023:
tahun yang berakhir pada tanggal 31
Desember 2024 dan 2023:
2024
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal tahun 2.503.048 11.857 Beginning balance
Pengukuran kembali 989.223 13.551 Remeasurement
Aset keuangan baru yang New financial assets originated
diterbitkan atau dibeli 3.539.764 58.160 or purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (1.569.184 ) (796 ) derecognised
Saldo akhir tahun 5.462.851 82.772 Ending balance
*) *) Allowance for impairment losses on loans classified as fair
Cadangan kerugian penurunan nilai pada kredit yang
diberikan dengan klasifikasi nilai wajar melalui penghasilan value through other comprehensive income is recorded in other
komprehensif lain dicatat pada penghasilan komprehensif lain comprehensive income in equity, because the carrying amount
pada pos ekuitas, karena nilai tercatatnya disajikan sebesar is presented at fair value in accordance with Note 2c.(H).(1).
nilai wajarnya sesuai Catatan 2c.(H).(1).
180
Page 1084
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
c. Berdasarkan PSAK No. 109 (lanjutan): c. Based on SFAS No. 109 (continued):
2023
Cadangan
kerugian
penurunan nilai*)/
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Saldo awal tahun 500.049 8.743 Beginning balance
Pengukuran kembali (81.539) (814) Remeasurement
Aset keuangan baru yang New financial assets originated
diterbitkan atau dibeli 2.084.538 3.928 or purchased
Saldo akhir tahun 2.503.048 11.857 Ending balance
*) Cadangan kerugian penurunan nilai pada kredit yang *) Allowance for impairment losses on loans classified as fair
diberikan dengan klasifikasi nilai wajar melalui penghasilan value through other comprehensive income is recorded in other
komprehensif lain dicatat pada penghasilan komprehensif lain comprehensive income in equity, because the carrying amount
pada pos ekuitas, karena nilai tercatatnya disajikan sebesar is presented at fair value in accordance with Note 2c.(H).(1).
nilai wajarnya sesuai Catatan 2c.(H).(1).
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing:
piutang/pembiayaan syariah:
a. Termasuk di dalam kredit yang diberikan a. Included in loans are sharia
adalah piutang/pembiayaan berdasarkan receivables/financing granted by Subsidiary
prinsip syariah yang diberikan oleh Entitas amounted to Rp275,170,626 and
Anak masing-masing sebesar Rp237,907,537 as of 31 December 2024 and
Rp275.170.626 dan Rp237.907.537 pada 2023, respectively which consist of:
tanggal 31 Desember 2024 dan 2023, terdiri
atas:
2024 2023
Piutang murabahah 144.272.534 136.503.096 Murabahah receivables
Pembiayaan musyarakah dan Musyarakah and mudharabah
mudharabah 117.124.297 90.097.330 financing
Pembiayaan syariah lainnya Other sharia financing
(termasuk pinjaman qardh) 13.773.795 11.307.111 (including funds of qardh)
Total 275.170.626 237.907.537 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (10.273.223) (9.675.229) impairment losses
Neto 264.897.403 228.232.308 Net
181
Page 1085
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
b. Tingkat suku bunga rata-rata (yield) dan b. Average interest rates (yield) and range of profit
kisaran bagi hasil per tahun adalah sebagai sharing per annum are as follows:
berikut:
2024 2023
Tingkat suku bunga rata-rata Average interest rates
(yield) per tahun: (yield) per annum:
Rupiah 8,28% 8,50% Rupiah
Mata uang asing Foreign currencies
(disetarakan dalam (equivalent to
Rupiah) 6,83% 6,79% Rupiah)
Kisaran bagi hasil per tahun: Range of profit sharing per annum:
Piutang murabahah 1,05% - 9,96% 1,04% - 10,37% Murabahah receivables
Pembiayaan musyarakah 3,65% - 13,63% 2,12% - 14,17% Musyarakah financing
Pembiayaan syariah lainnya 3,94% - 14,06% 4,01% - 14,05% Other sharia financing
c. Agunan kredit c. Loan collaterals
Kredit yang diberikan dan piutang/ Loans and sharia receivables/financing are
pembiayaan syariah pada umumnya dijamin generally secured by pledged collateral bound
dengan agunan yang diikat dengan hak with powers of attorney in respect of the rights
tanggungan atau surat kuasa untuk menjual, to sell, time deposits or other collateral
deposito berjangka atau jaminan lain yang acceptable by Bank Mandiri and its
dapat diterima oleh Bank Mandiri dan Entitas Subsidiaries. Deposits from customers and
Anak. Simpanan nasabah dan simpanan dari deposits from other banks that were pledged
bank lain yang dijadikan jaminan tunai untuk as cash collateral for loans and blocked for
kredit yang diberikan dan diblokir untuk other purposes as of 31 December 2024 and
tujuan lain pada tanggal 31 Desember 2024 2023 amounted to Rp94,124,176 and
dan 2023 adalah masing-masing sebesar Rp82,768,773, respectively (Note 21c, 22c,
Rp94.124.176 dan Rp82.768.773 (Catatan 23e, 24c and 26d).
21c, 22c, 23e, 24c dan 26d).
d. Kredit sindikasi d. Syndication loans
Kredit sindikasi merupakan kredit yang Syndication loans represent loans granted to
diberikan kepada debitur melalui perjanjian debtors through joint financing agreements
pembiayaan bersama dengan bank-bank lain with other banks as creditor. Apart from being
sebagai kreditur. Selain sebagai kreditur, creditor, the Bank also act as an agent (facility
Bank juga dapat berperan sebagai agen agent, guarantee agent, shelter agent) which
(agen fasilitas, agen jaminan, agen operates administrative function for all of
penampungan) yang menjalankan fungsi creditors and debtors’ interest.
administratif untuk kepentingan seluruh
kreditur dan debitur.
182
Page 1086
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
d. Kredit sindikasi (lanjutan) d. Syndication loans (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
jumlah persentase pembiayaan Bank Mandiri percentage of Bank Mandiri financing as a
yang berperan sebagai kreditur dan agen creditor and facility agent is between 1.17% to
fasilitas adalah masing-masing berkisar 97.15% and 1.21% to 98.02% from total
antara 1,17% sampai dengan 97,15% dan participation of Bank Mandiri in syndication
1,21% sampai dengan 98,02% dari jumlah loans. While the percentage of Bank Mandiri
total keikutsertaan Bank Mandiri pada kredit financing as syndication member as of
sindikasi. Sementara jumlah persentase 31 December 2024 and 2023 is between
pembiayaan Bank Mandiri yang berperan 0.21% to 55.02% and 0.15% to 62.50% from
hanya sebagai anggota sindikasi pada total participation of Bank Mandiri in
tanggal 31 Desember 2024 dan 2023 adalah syndication loans.
masing-masing berkisar antara 0,21%
sampai dengan 55,02% dan 0,15% sampai
dengan 62,50% dari jumlah keseluruhan
keikutsertaan Bank Mandiri pada kredit
sindikasi.
e. Kredit yang diberikan dan e. Loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties
berelasi
Total kredit yang diberikan dan Total loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties and its percentage to the total
berelasi dan persentase terhadap total aset consolidated assets are disclosed in Note 56.
konsolidasian diungkapkan pada Catatan 56.
Termasuk dalam kredit yang diberikan dan Loans and sharia receivables/financing to
piutang/pembiayaan syariah kepada pihak related parties included loans to key personnel
berelasi adalah kredit yang diberikan kepada of Bank Mandiri and Subsidiaries. The loans
karyawan kunci Bank Mandiri dan Entitas and sharia receivables/financing to Bank
Anak. Kredit yang diberikan dan Mandiri and Subsidiaries key personnel
piutang/pembiayaan syariah kepada consist of loans with average interest-bearing
karyawan kunci Bank Mandiri dan Entitas rate amounted to 7.53% per annum which are
Anak terdiri dari kredit dengan rata-rata used for the acquisition of vehicles and/or
tingkat suku bunga sebesar 7,53% per tahun houses, and are repayable within 1 (one) to 28
yang digunakan untuk membeli kendaraan (twenty eight) years through monthly payroll
bermotor dan/atau rumah dengan jangka deductions.
waktu 1 (satu) sampai 28 (dua puluh
delapan) tahun yang dibayar melalui
pemotongan gaji karyawan setiap bulan.
f. Bank Mandiri memiliki sejumlah perjanjian f. Bank Mandiri has several channeling loan
penerusan kredit dengan lembaga keuangan agreements with several international financial
internasional (Catatan 61). institutions (Note 61).
183
Page 1087
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment losses
kredit yang diberikan dan on loans and sharia receivables/financing
piutang/pembiayaan syariah
2024 2023
Saldo awal tahun1) 53.098.619 64.612.645 Beginning balance1)
Pembentukan selama Allowance during
tahun berjalan (Catatan 46) 10.270.329 9.788.587 the year (Note 46)
Penghapusbukuan2) (13.745.223) (20.871.629) Write-offs2)
Lain-lain*) (269.080) (430.984) Others*)
Saldo akhir tahun3) 49.354.645 53.098.619 Ending balance3)
*) Termasuk selisih kurs karena penjabaran mata uang asing dan *) Included effect of foreign currency translation and implication
pengakuan pendapatan bunga atas bagian yang tidak from interest income recognised on the non-impaired portion of
mengalami penurunan nilai dari kredit yang mengalami the impaired loans (Note 41).
penurunan nilai (Catatan 41).
1) Saldo awal 31 Desember 2024 dan 2023 masing-masing 1) Beginning balance as of 31 December 2024 and 2023
sebesar Rp26.502.710 dan Rp39.161.899 yang dihitung amounted to Rp26,502,710 and Rp39,161,899, respectively,
secara individual dan Rp26.595.909 dan Rp25.450.746 yang were calculated using individual assessment and amounted to
dihitung secara kolektif. Rp26,595,909 and Rp25,450,746, respectively, were
calculated using collective assessment.
2) Penghapusbukuan pada tanggal 31 Desember 2024 dan 2023 2) Write-off as of 31 December 2024 and 2023 amounted to
masing-masing sebesar Rp2.486.522 dan Rp10.014.928 untuk Rp2,486,522 and Rp10,014,928, respectively, were calculated
debitur yang dievaluasi secara individual dan Rp11.258.701 using individual assessment and Rp11,258,701 and
dan Rp10.856.701 untuk debitur yang dievaluasi secara Rp10,856,701, respectively, were calculated using collective
kolektif. assessment.
3) Saldo akhir pada tanggal 31 Desember 2024 dan 2023 terdiri 3) Ending balance as of 31 December 2024 and 2023, amounted
dari Rp23.922.447 dan Rp26.502.710 yang dihitung secara to Rp23,922,447 and Rp26,502,710, respectively, were
individual dan Rp25.432.198 dan Rp26.595.909 yang dihitung calculated using individual assessment and Rp25,432,198 and
secara kolektif. Rp26,595,909, respectively, were calculated using collective
assessment.
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 1.110.714 (642.389) (468.325) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (998.665) 5.495.134 (4.496.469) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (195.326) (5.863.246) 6.058.572 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 11.959.663 14.745.880 16.717.847 9.675.229 53.098.619 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (3.959.876) (1.019.785) 10.229.757 806.842 6.056.938 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 3.860.044 6.870.647 405.918 2.100.641 13.237.250 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (2.052.451) (3.977.125) (2.994.283) - (9.023.859) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (2.152.283) 1.873.737 7.641.392 2.907.483 10.270.329 during the year
Aset keuangan yang
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) Written-off assets
Unwinding interest - - (714.754) - (714.754) Unwinding interest
Lain-lain 64.128 297.831 70.471 13.244 445.674 Others
Saldo akhir tahun 9.665.633 16.721.875 12.693.914 10.273.223 49.354.645 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
184
Page 1088
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment
kredit yang diberikan dan losses on loans and sharia
piutang/pembiayaan syariah (lanjutan) receivables/financing (continued)
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 12.334.510 27.535.018 15.556.355 9.186.762 64.612.645 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
(stage 1) 1.040.068 (782.859) (257.209) - - (stage 1)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
nilai (stage 2) (1.147.513) 1.710.658 (563.145) - - (stage 2)
- Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - mengalami credit losses
penurunan - impaired
nilai (stage 3) (63.955) (9.212.451) 9.276.406 - - (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 12.163.110 19.250.366 24.012.407 9.186.762 64.612.645 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (2.864.358) (2.877.180) 9.575.956 611.782 4.446.200 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 4.811.944 3.067.776 828.217 2.513.931 11.221.868 purchased
Aset keuangan yang
dihentikan Financial assets
pengakuannya (1.887.053) (3.453.097) (539.331) - (5.879.481) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan 60.533 (3.262.501) 9.864.842 3.125.713 9.788.587 during the year
Aset keuangan yang
dihapusbuku (166.419) (189.101) (17.885.463) (2.630.646) (20.871.629) Written-off assets
Unwinding interest - - (319.605) - (319.605) Unwinding interest
Lain-lain (14.284) (42.383) (48.112) (6.600) (111.379) Others
Saldo akhir tahun 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai kredit impairment losses on loans and sharia
yang diberikan dan piutang/pembiayaan receivables/financing is adequate.
syariah telah memadai.
185
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
h. Penghapusbukuan kredit macet h. Written-off of non-performing loans
Pada tahun yang berakhir pada tanggal For period and year ended 31 December 2024
31 Desember 2024 dan 2023, Bank and 2023, Bank Mandiri had written-off non-
Mandiri melaksanakan penghapusbukuan performing loans amounted to Rp11,097,083
kredit macet masing-masing sebesar and Rp17,863,589 (for Bank Mandiri only),
Rp11.097.083 dan Rp17.863.589 (Bank respectively. The criteria for loan write-offs are
Mandiri saja). Adapun kriteria debitur yang as follows:
dapat dihapusbukukan meliputi:
a. Fasilitas kredit telah digolongkan macet; a. Loan facility has been classified as loss;
b. Fasilitas kredit telah dibentuk cadangan b. Loan facility has been provided with
kerugian penurunan nilai sebesar 100% 100% (one hundred percent) allowance
(seratus persen) dari pokok kredit for impairment loss from the loss loan
macetnya; principal;
c. Telah dilakukan berbagai upaya c. Collection and recovery efforts have been
penagihan dan penyelamatan, namun performed, but the result is unsuccessful;
tidak berhasil;
d. Usaha debitur sudah tidak mempunyai d. The debtors’ business has no prospect or
prospek atau kinerja debitur buruk atau has bad performance or they do not have
tidak ada kemampuan membayar; dan the loan repayment ability; and
e. Hapus buku dilakukan terhadap seluruh e. The write-offs are performed for all loan
kewajiban kreditnya, termasuk yang obligations, including non-cash loan
berasal dari non-cash loan sehingga facilities, and the write-offs shall not be
penghapusbukuan tidak boleh dilakukan written-off partially.
pada sebagian kreditnya (partial write-off).
i. Kredit yang dihapusbukukan dicatat di i. Written-off loans are recorded in extra-
ekstra-komtabel. Bank terus melakukan comptable. The Bank continues pursuing
usaha-usaha penagihan atas kredit yang for collection of the written-off loans. These
telah dihapusbukukan. Kredit ekstra- loans are not reflected in the consolidated
komtabel ini tidak disajikan dalam laporan statement of financial position. A summary of
posisi keuangan konsolidasian. Ikhtisar movements of extra-comptable loans for the
mutasi kredit ekstra-komtabel untuk tahun periode and year ended 31 December 2024
yang berakhir pada tanggal and 2023 are as follows (for Bank Mandiri
31 Desember 2024 dan 2023 adalah sebagai only):
berikut (Bank Mandiri saja):
2024 2023
Saldo awal tahun 105.131.352 97.501.028 Beginning balance
Penghapusbukuan 11.097.083 17.863.589 Write-offs
Penerimaan kembali kredit
yang telah dihapusbukukan Cash recoveries
(cash recoveries) (6.783.077) (10.134.741) from written-off loans
Lain-lain*) 1.051.473 (98.524) Others*)
Saldo akhir tahun 110.496.831 105.131.352 Ending balance
*) Merupakan selisih kurs karena penjabaran mata uang asing, *) Represents effect of foreign currency translation, re-recognition
pencatatan kembali aset yang dihapusbuku dan lainnya. of written off assets and others.
j. Kredit yang disalurkan Bank Mandiri dengan j. Loans channelled by Bank Mandiri through
sistem pembiayaan langsung (executing) ke direct financing (executing) to multifinance
perusahaan pembiayaan dan pembiayaan company and joint financing mechanism as of
bersama (joint financing) pada tanggal 31 December 2024 and 2023 amounted to
31 Desember 2024 dan 2023 masing-masing Rp16,378,143 and Rp11,971,089, respectively.
sebesar Rp16.378.143 dan Rp11.971.089.
186
Page 1090
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
k. Nilai tercatat diamortisasi dari kredit yang k. The carrying amount of loans and sharia
diberikan dan piutang/pembiayasan syariah receivables/financing at amortised cost are as
adalah sebagai berikut: follows:
2024 2023
Kredit yang diberikan Loans
(Catatan 12A) 1.623.216.612 1.359.832.195 (Note 12A)
Bunga yang masih akan Accrued interest
diterima 5.968.024 5.123.412 receivables
Pendapatan diterima dimuka Unearned income
yang teratribusi (directly attributable)
(Catatan 35) (1.117.656) (1.023.992) (Note 35)
Cadangan kerugian Allowance for
penurunan nilai impairment losses
(Catatan 12A.c dan 12B.g) (49.437.417) (53.110.476) (Note 12A.c and 12B.g)
Total 1.578.629.563 1.310.821.139 Total
l. Pada tanggal 31 Desember 2024, nilai l. On 31 December 2024, book value of the
tercatat atas saldo kredit yang diberikan outstanding loans from Bank Mandiri to
Bank Mandiri kepada PT Garuda Indonesia PT Garuda Indonesia (Persero) Tbk
(Persero) Tbk (“Garuda”) sebagai dampak (“Garuda”) as a result of the restructuring are
dari restrukturisasi adalah sebesar amounted to Rp900,499 or 21% of the
Rp900.499 atau sebesar 21% dari nilai contractual amount. This value will be
kontraktual pinjaman. Nilai ini akan recovered gradually in accordance with the
terpulihkan secara bertahap sesuai dengan accounting concept after the restructuring
konsep akuntansi setelah tanggal date until the maturity date. Bank Mandiri still
restrukturisasi hingga tanggal jatuh tempo. has a claim value for loans disbursed to
Bank Mandiri tetap memiliki nilai tagih atas Garuda amounted to Rp4,252,787 according
kredit yang diberikan kepada Garuda to the contractual value of the loan as stated
sebesar Rp4.252.787 sesuai nilai kontraktual in the settlement agreement which has been
pinjaman sebagaimana tercantum dalam homologated by the Commercial Court at the
perjanjian perdamaian yang telah Central Jakarta District Court, thus there is no
dihomologasi oleh Pengadilan Niaga pada write-off of the principal & deferred interest by
Pengadilan Negeri Jakarta Pusat, sehingga Bank Mandiri against Garuda.
tidak terdapat penghapusan jumlah tagihan
pokok & bunga yang ditangguhkan Bank
Mandiri terhadap Garuda.
m. Berdasarkan kolektibilitas sesuai POJK: m. By collectability based on FSA regulation:
Kolektibilitas kredit yang diberikan dan Collectability of loans and sharia
piutang/pembiayasan syariah sesuai POJK receivables/financing in accordance with FSA
diungkapkan pada Catatan 65. regulation are disclosed in Note 65.
13. PIUTANG PEMBIAYAAN KONSUMEN 13. CONSUMER FINANCING RECEIVABLES
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut: receivables are as follows:
2024 2023
Rupiah Rupiah
Piutang pembiayaan Consumer financing
konsumen - bruto 68.460.428 59.389.344 receivables - gross
Dikurangi: Less:
Pendapatan pembiayaan konsumen Unearned income on
yang belum diakui (26.887.122) (26.639.548) consumer financing
Total 41.573.306 32.749.796 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (934.353) (713.044) impairment losses
Neto 40.638.953 32.036.752 Net
187
Page 1091
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Angsuran dari saldo piutang pembiayaan Installments of consumer financing receivables -
konsumen - bruto pada tanggal 31 Desember gross as of 31 December 2024 and 2023 which will
2024 dan 2023 yang akan diterima dari be received from customers based on the maturity
konsumen berdasarkan tanggal jatuh temponya dates are as follows:
adalah sebagai berikut:
2024 2023
Tahun Year
2024 - 22.117.833 2024
2025 26.036.309 17.146.248 2025
2026 dan sesudahnya 42.424.119 20.125.263 2026 and later
Total 68.460.428 59.389.344 Total
Pada tanggal 13 April 2016 PT Mandiri Utama On 13 April 2016, PT Mandiri Utama Finance
Finance (MUF) dan Bank telah menanda tangani (MUF) and the Bank signed a Joint Financing
Perjanjian Kerjasama Pembiayaan Bersama Agreement for Motor Vehicles between PT Bank
Kendaraan Bermotor antara PT Bank Mandiri Mandiri (Persero) Tbk. and PT Mandiri Utama
(Persero) Tbk. dan PT Mandiri Utama Finance. Finance. This agreement has undergone several
Perjanjian ini telah mengalami beberapa kali amendments, with the latest change documented
perubahan dimana perubahan terakhir melalui in the Tenth Addendum (Addendum X) to the Joint
amandemen Perjanjian Kerjasama Pembiayaan Financing Agreement for Motor Vehicles between
Bersama Kendaran Bermotor antara PT Bank PT Bank Mandiri (Persero) Tbk. and PT Mandiri
Mandiri (Persero) Tbk. dan PT Mandiri Utama Utama Finance, recorded in Deed No. 2 dated
Finance yang termuat di dalam Akta Addendum 14 March 2024.The joint financing facility has been
X (Sepuluh) Perjanjian Kerjasama Pembiayaan set at Rp22,000,000, with a joint financing portion
Bersama Kendaran Bermotor antara PT Bank of at least 1% from MUF and up to 99% from the
Mandiri (Persero) Tbk. dan PT Mandiri Utama joint financier. This agreement is valid until
Finance No. 2 tanggal 14 Maret 2024, dengan 28 February 2025.
fasilitas pembiayaan bersama menjadi sebesar
Rp22.000.000 dengan porsi fasilitas pembiayaan
bersama sebesar minimal 1% dari MUF dan
maksimal 99% dari pemberi pembiayaan
bersama. Perjanjian ini berlaku sampai dengan
tanggal 28 Februari 2025.
Pada tanggal 6 Februari 2009, PT Mandiri Tunas On 6 February 2009, PT Mandiri Tunas Finance
Finance (MTF) dan Bank telah menanda tangani (MTF) and the Bank signed a Motor Vehicle
Perjanjian Kerjasama Kendaraan Bermotor yang Cooperation Agreement, documented in Deed
termuat di dalam Akta No. 9. Perjanjian ini telah No. 9. This agreement has undergone several
mengalami beberapa kali perubahan dimana amendments, with the latest changes through the
perubahan terakhir melalui amandemen Nineteenth Addendum (XIX) of the Motor Vehicle
Perjanjian Kerjasama Kendaraan Bermotor yang Financing Cooperation Agreement documented in
termuat di dalam Akta Addendum XIX Deed No. 55 dated 27 May 2024, and the Twelfth
(Kesembilan Belas) Perjanjian Kerjasama Addendum (XII) of the Financing Receivables
Pembiayaan Bersama Kendaraan Bermotor No. Takeover Cooperation Agreement (Customer
55 tanggal 27 Mei 2024 dan Perjanjian Asset Purchase) documented in Deed No. 56
Kerjasama Pengambilalihan Piutang Pembiayaan dated 27 May 2024, between MTF and the Bank.
antara MTF dan Bank yang termuat di dalam The joint financing facility has been set at
Akta Addendum XII (Kedua Belas) Perjanjian Rp27,000,000, with the joint financing portion
Kerjasama Pengambialihan Piutang Pembiayaan being at least 1.00% from MTF and up to 99.00%
(Customer Asset Purchase) No. 56 tertanggal from the joint financier. This agreement is valid
27 Mei 2024, dengan fasilitas pembiayaan until 28 February 2025.
bersama menjadi sebesar Rp27.000.000 dengan
porsi fasilitas pembiayaan bersama sebesar
minimal 1,00% dari MTF dan maksimal 99,00%
dari pemberi pembiayaan bersama. Perjanjian ini
berlaku sampai dengan tanggal 28 Februari
2025.
188
Page 1092
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Pada tanggal 21 Februari 2022, MTF dan Bank On 21 February 2022, MTF and the Bank signed a
menandatangani Perjanjian Kerjasama Joint Financing Agreement for the financing of
Pembiayaan Bersama dalam bentuk pembiayaan Passenger Vehicles, Commercial Vehicles, and
Passenger Vehicle, Commercial Vehicle, dan Heavy Equipment to the Bank's commercial
Heavy Equipment kepada debitur komersial debtors. This agreement has been amended, with
Bank. Perjanjian ini telah diubah dengan the latest amendment included in the Third
perubahan terakhir termuat dalam Addendum III Addendum (Addendum III) to the Regular Joint
(Ketiga) Perjanjian Pembiayaan Bersama (Joint Financing Agreement between the Bank and the
Financing) Reguler antara Bank dengan MTF MTF No. 030/PKS-LEG/MTF/II/2024 dated
No. 030/PKS-LEG/MTF/II/2024 tertanggal 21 February 2024. The joint financing facility is set
21 Februari 2024, dengan fasilitas pembiayaan at Rp6,000,000, with a joint financing portion of at
bersama sebesar Rp6.000.000 dengan porsi least 1.00% from MTF and up to 99.00% from the
fasilitas pembiayaan bersama sebesar minimal joint financier. The Company bears the credit risk
1,00% dari MTF dan maksimal 99,00% dari and receives income according to its financing
pemberi pembiayaan bersama, dimana portion. This agreement has been extended until
Perseroan menanggung risiko kredit dan 20 February 2025.
menerima pendapatan sesuai dengan porsi
pembiayaannya. Perjanjian ini telah diperpanjang
sampai dengan tanggal 20 Februari 2025.
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges from 12 - 84
bermotor berkisar antara 12 - 84 bulan. months.
Termasuk dalam piutang pembiayaan konsumen Included in consumer financing receivables
di atas adalah transaksi dengan pihak-pihak transactions are related parties transactions as of
berelasi pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 amounted to
2023 masing-masing sebesar Rp41.346 dan Rp41,346 and Rp11,542, respectively (Note 56).
Rp11.542 (Catatan 56).
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi biaya receivables classified as amortised cost upon
diamortisasi berdasarkan stage untuk tahun yang stages for the period and year ended
berakhir pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 are as follows:
2023:
2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal tahun 31.844.501 559.928 345.367 32.749.796 Beginning balance
Transfer ke/(dari) stage 1 846.090 (744.304) (101.786) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (2.809.118) 2.866.575 (57.457) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (637.486) (565.430) 1.202.916 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
Pengalihan 29.243.987 2.116.769 1.389.040 32.749.796 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (8.411.118) (70.062) 862.817 (7.618.363) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 22.067.803 168.550 172.412 22.408.765 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (3.405.230) (472.888) (592.614) (4.470.732) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 10.226.389 (525.846) (877.033) 8.823.510 during the year
Saldo akhir tahun 39.470.376 1.590.923 512.007 41.573.306 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
189
Page 1093
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi biaya receivables classified as amortised cost upon
diamortisasi berdasarkan stage untuk tahun yang stages for the period and year ended
berakhir pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 are as follows
2023 (lanjutan): (continued):
2023
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortised cost
Saldo awal tahun 22.712.668 846.480 198.579 23.757.727 Beginning balance
Transfer ke/(dari) stage 1 239.079 (224.697) (14.382) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (1.147.403) 1.169.775 (22.372) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (320.229) (408.192) 728.421 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance
pengalihan 21.484.115 1.383.366 890.246 23.757.727 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (4.408.140) (489.701) 984.254 (3.913.587) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 17.777.103 158.733 117.832 18.053.668 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (2.996.525) (431.253) (552.921) (3.980.699) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan 10.360.386 (823.438) (544.879) 8.992.069 during the year
Saldo akhir tahun 31.844.501 559.928 345.367 32.749.796 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
2024 2023
Mobil 17,17% 12,31% Car
Sepeda motor 34,89% 23,72% Motorcycle
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows:
berikut:
2024 2023
Saldo awal tahun 713.044 610.361 Beginning balance
Pembentukan selama Allowance during
tahun berjalan the year
(Catatan 46) 1.717.469 1.277.661 (Note 46)
Penghapusbukuan (1.496.160) (1.167.313) Write-offs
Lain-lain - (7.665) Others
Saldo akhir tahun 934.353 713.044 Ending balance
190
Page 1094
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows
berikut (lanjutan): (continued):
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 459.935 122.002 131.107 713.044 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 68.504 (53.221) (15.283) - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) (90.092) 96.774 (6.682) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (18.020) (36.140) 54.160 - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 420.327 129.415 163.302 713.044 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (150.074) 247.922 1.571.052 1.668.900 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 283.680 52.865 72.140 408.685 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (63.117) (102.736) (194.263) (360.116) derecognised
Total pembentukan Total allowance
tahun berjalan 70.489 198.051 1.448.929 1.717.469 during the year
Aset keuangan yang Written-off financial
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Lain-lain (10.847) 2 10.845 - Others
Saldo akhir tahun 454.903 176.022 303.428 934.353 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 415.028 108.061 87.272 610.361 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
12 bulan (stage 1) 21.775 (19.036) (2.739) - credit losses (stage 1)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses
tidak mengalami - non-impaired
penurunan nilai (stage 2) (29.846) 33.759 (3.913) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (11.465) (41.738) 53.203 - - impaired (stage 3)
Total saldo awal setelah Total beginning balance
pengalihan 395.492 81.046 133.823 610.361 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (106.754) 151.325 1.224.336 1.268.907 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 234.091 46.747 54.049 334.887 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (55.510) (83.213) (187.410) (326.133) derecognised
Total pembentukan Total allowance
tahun berjalan 71.827 114.859 1.090.975 1.277.661 during the year
Aset keuangan yang Written-off financial
dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
Lain-lain 4.668 (12.686) 353 (7.665) Others
Saldo akhir tahun 459.935 122.002 131.107 713.044 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai piutang pembiayaan impairment losses on consumer financing
konsumen telah memadai. receivables is adequate.
191
Page 1095
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
d. Piutang pembiayaan konsumen yang menjadi d. Consumer financing receivables pledged as
jaminan atas efek-efek yang diterbitkan pada collateral for debt securities issued as of
tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023 are Rp2,435,067 and
masing-masing sebesar Rp2.435.067 dan Rp2,654,370 respectively (Note 30).
Rp2.654.370 (Catatan 30).
e. Piutang pembiayaan konsumen yang menjadi e. Consumer financing receivables pledged as
jaminan atas pinjaman yang diterima pada collateral for fund borrowing as of 31 December
tanggal 31 Desember 2024 dan 2023 adalah 2024 and 2023 are Rp23,464,134 and
masing-masing sebesar Rp23.464.134 dan Rp18,002,436 respectively (Note 36h).
Rp18.002.436 (Catatan 36h).
f. Sebagai jaminan atas piutang pembiayaan f. As a collateral to the consumer financing
konsumen yang diberikan, Entitas Anak receivables, the Subsidiaries received Vehicles
menerima jaminan dari konsumen berupa Bukti Ownership Certificate (“BPKB”) from its customer
Kepemilikan Kendaraan Bermotor (“BPKB”) atas for every vehicle financed by the Subsidiaries.
kendaraan bermotor yang dibiayai oleh Entitas
Anak.
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows:
2024 2023
Rupiah Rupiah
Pihak ketiga Third parties
Piutang sewa pembiayaan Gross finance lease
bruto 6.791.445 6.345.951 receivables
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama dengan jointly funded with other
pihak-pihak lain without parties without
recourse - bruto (22.400) (28.009) recourse - gross
Nilai sisa terjamin 2.445.103 2.672.995 Guaranteed residual value
Pendapatan sewa pembiayaan
yang ditangguhkan (1.011.969) (828.700) Deferred finance lease income
Simpanan jaminan (2.445.103) (2.672.995) Security deposits
Total investasi bersih dalam Total net investment finance
sewa pembiayaan 5.757.076 5.489.242 leases
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (103.337) (70.170) impairment losses
Neto 5.653.739 5.419.072 Net
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges between
bermotor berkisar antara 12 - 60 bulan. 12 - 60 months.
192
Page 1096
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut leases are as follows (continued):
(lanjutan):
Piutang sewa pembiayaan - bruto sesuai dengan Details of investment finance leases - gross, based
tanggal jatuh temponya adalah sebagai berikut: on the maturity date are as follows:
2024 2023
Tahun Year
2024 - 3.462.663 2024
2025 3.379.367 1.914.638 2025
2026 dan sesudahnya 3.412.078 968.650 2026 and later
6.791.445 6.345.951
Piutang sewa pembiayaan yang Finance lease receivables
dibiayai bersama dengan jointly funded with other
pihak-pihak lain without parties without
recourse - bruto (22.400) (28.009) recourse - gross
Nilai sisa terjamin, pendapatan Guaranteed residual value,
sewa pembiayaan deferred finance
yang ditangguhkan dan lease income and
simpanan jaminan (1.011.969) (828.700) security deposits
Investasi bersih dalam sewa Net invesment finance
pembiayaan 5.757.076 5.489.242 lease
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment
bersih dalam sewa pembiayaan dengan finance leases classified as at amortised cost upon
klasifikasi biaya perolehan diamortisasi stages are as follows:
berdasarkan stage:
2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 5.292.585 177.578 19.079 5.489.242 Beginning balance
Transfer ke/(dari) stage 1 122.320 (98.355) (23.965) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (687.876) 693.949 (6.073) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (47.202) (182.020) 229.222 - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 4.679.827 591.152 218.263 5.489.242 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (1.641.474) (7.912) 40.850 (1.608.536) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 3.003.610 89.069 2.472 3.095.151 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (900.015) (218.790) (47.824) (1.166.629) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan 459.788 (143.739) (48.215) 267.834 during the year
Saldo akhir tahun 5.139.615 447.413 170.048 5.757.076 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
193
Page 1097
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut leases are as follows (continued):
(lanjutan):
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment
bersih dalam sewa pembiayaan dengan finance leases classified as at amortised cost upon
klasifikasi biaya perolehan diamortisasi stages are as follows (continued):
berdasarkan stage (lanjutan):
2023
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 5.676.950 168.820 26.790 5.872.560 Beginning balance
Transfer ke/(dari) stage 1 31.077 (29.625) (1.452) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (245.387) 248.808 (3.421) - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (14.323) (46.353) 60.676 - Transfer to/(from) stage 3
Total saldo awal Total beginning balance
setelah pengalihan 5.448.317 341.650 82.593 5.872.560 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat*) (1.876.707) (71.649) 74.314 (1.874.042) carrying amount*)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.484.571 40.857 3.471 2.528.899 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (762.804) (132.871) (66.377) (962.052) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets
Total penurunan Total decrease
tahun berjalan (155.732) (164.072) (63.514) (383.318) during the year
Saldo akhir tahun 5.292.585 177.578 19.079 5.489.242 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
kepada konsumen adalah sebagai berikut: customers are as follows:
2024 2023
Mobil 18,75% 13,26% Car
Alat berat 11,12% 11,53% Heavy equipment
Mesin 18,01% 11,89% Machine
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows:
sebagai berikut:
2024 2023
Saldo awal tahun 70.170 139.173 Beginning balance
Pembentukan selama Allowance during
tahun berjalan (Catatan 46) 85.319 7.120 the year (Note 46)
Penghapusbukuan (52.152) (76.123) Write-offs
Saldo akhir tahun 103.337 70.170 Ending balance
194
Page 1098
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows
sebagai berikut (lanjutan): (continued):
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 46.071 18.881 5.218 70.170 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 6.926 (5.039) (1.887) - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (7.626) 8.151 (525) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (2.700) (6.906) 9.606 - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 42.671 15.087 12.412 70.170 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (8.043) 34.080 91.896 117.933 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 16.429 25.280 1.772 43.481 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (19.040) (41.322) (15.733) (76.095) derecognised
Total pembentukan/(pembalikan) (10.654) 18.038 77.935 85.319 Total allowance/(reversal)
tahun berjalan during the period
Aset keuangan yang Written-off financial
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets
Saldo akhir tahun 29.684 27.019 46.634 103.337 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 95.289 34.345 9.539 139.173 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 2.584 (2.447) (137) - losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (4.088) 4.821 (733) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (374) (4.549) 4.923 - (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 93.411 32.170 13.592 139.173 after transfer
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (36.401) 2.691 86.483 52.773 losses allowance
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 7.213 14.891 1.526 23.630 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (17.360) (30.462) (21.461) (69.283) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan (46.548) (12.880) 66.548 7.120 during the year
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets
Saldo akhir tahun 46.071 18.881 5.218 70.170 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai investasi bersih dalam impairment losses on net investment finance lease
sewa pembiayaan telah memadai. is adequate.
195
Page 1099
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
d. Investasi bersih dalam sewa pembiayaan yang d. Net investment finance leases pledged as
menjadi jaminan atas efek-efek yang diterbitkan collateral for debt securities issued as of
pada tanggal 31 Desember 2024 dan 2023 31 December 2024 and 2023 were amounted to
adalah masing-masing sebesar Rp433.293 dan Rp433,293 and Rp763,080, respectively (Note 30).
Rp763.080 (Catatan 30).
e. Investasi bersih dalam sewa pembiayaan yang e. Net investment finance lease pledged as collateral
menjadi jaminan atas pinjaman yang diterima for fund borrowings as of 31 December 2024 and
pada tanggal 31 Desember 2024 dan 2023 2023 were amounted to Rp1,583,867 and
adalah masing-masing sebesar Rp1.583.867 dan Rp874,859, respectively (Note 36f).
Rp874.859 (Catatan 36f).
f. Berdasarkan kolektibilitas sesuai POJK: f. By collectability based on FSA regulation:
Kolektibilitas investasi bersih dalam sewa Collectability of investment finance leases in
pembiayaan sesuai POJK diungkapkan pada accordance with FSA regulation are disclosed in
Catatan 65. Note 65.
15. TAGIHAN AKSEPTASI 15. ACCEPTANCE RECEIVABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties:
pihak ketiga:
2024 2023
Rupiah Rupiah
Tagihan kepada bank lain Receivables from other banks
Pihak berelasi (Catatan 56) 418.984 533.263 Related parties (Note 56)
Pihak ketiga 285.344 254.190 Third parties
704.328 787.453
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 961.892 848.573 Related parties (Note 56)
Pihak ketiga 3.847.716 7.549.465 Third parties
4.809.608 8.398.038
Total Rupiah 5.513.936 9.185.491 Total Rupiah
Mata uang asing Foreign currencies
Tagihan kepada bank lain Receivables from other banks
Pihak berelasi (Catatan 56) - 667 Related parties (Note 56)
Pihak ketiga 77.672 221.627 Third parties
77.672 222.294
Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 317.988 867.924 Related parties (Note 56)
Pihak ketiga 3.404.269 4.518.179 Third parties
3.722.257 5.386.103
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 3.799.929 5.608.397 (Note 62.B.(iv))
9.313.865 14.793.888
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (31.340) (122.212) impairment losses
Neto 9.282.525 14.671.676 Net
196
Page 1100
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties
pihak ketiga (lanjutan): (continued):
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of acceptance
akseptasi dengan klasifikasi biaya perolehan receivables classified as at amortised cost upon
diamortisasi berdasarkan stage: stages:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 14.284.950 177.991 - 330.947 14.793.888 Beginning balance
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (38.343) 145 - (178.804) (217.002) carrying amount**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 30.926.707 96.915 - - 31.023.622 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (36.089.877) (268.301) - - (36.358.178) derecognised
Lain-lain 71.399 136 - - 71.535 Others
Total penurunan Total decrease
tahun berjalan (5.130.114) (171.105) - (178.804) (5.480.023) during the year
Saldo akhir tahun 9.154.836 6.886 - 152.143 9.313.865 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 11.267.881 87.483 2.515 423.702 11.781.581 Beginning balance
Pengalihan ke/(dari) stage 2 (23.404 ) 23.404 - - - Transfer to/(from) stage 2
Total saldo awal setelah Total beginning balance
pengalihan 11.244.477 110.887 2.515 423.702 11.781.581 transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) 46.734 4.765 - (92.755) (41.256) carrying amount**)
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 35.815.000 937.938 1.340 - 36.754.278 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (32.718.932) (870.327) (3.855) - (33.593.114) derecognised
Lain-lain (102.329) (5.272) - - (107.601) Others
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 3.040.473 67.104 (2.515) (92.755) 3.012.307 during the year
Saldo akhir tahun 14.284.950 177.991 - 330.947 14.793.888 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
197
Page 1101
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 939.242 1.294.293 Less than 1 month
1 - 3 bulan 2.596.722 3.875.992 1 - 3 months
3 - 6 bulan 1.977.972 4.015.206 3 - 6 months
Total Rupiah 5.513.936 9.185.491 Total Rupiah
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.082.622 1.388.088 Less than 1 month
1 - 3 bulan 1.889.492 2.167.759 1 - 3 months
3 - 6 bulan 547.886 1.748.610 3 - 6 months
6 - 12 bulan 30.962 204.009 6 - 12 months
Lebih dari 12 bulan 248.967 99.931 Over 12 months
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 3.799.929 5.608.397 (Note 62.B.(iv))
9.313.865 14.793.888
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (31.340) (122.212) impairment losses
Neto 9.282.525 14.671.676 Net
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan akseptasi: acceptance receivables:
2024 2023
Saldo awal tahun 122.212 61.963 Beginning balance
(Pembalikan)/pembentukan Total (reversal)/allowance
selama tahun berjalan during the year
(Catatan 46) (91.509) 59.315 (Note 46)
Lain-lain*) 637 934 Others*)
Saldo akhir tahun 31.340 122.212 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 29.917 87.984 - 4.311 122.212 Beginning balance
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (15.021) (72) - (2.458) (17.551) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 51.773 19.096 - - 70.869 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (41.480) (103.347) - - (144.827) derecognised
Total pembalikan Total reversal
tahun berjalan (4.728) (84.323) - (2.458) (91.509) during the year
Lain-lain**) 548 90 - (1) 637 Others**)
Saldo akhir tahun 25.737 3.751 - 1.852 31.340 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation
198
Page 1102
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan akseptasi (lanjutan): acceptance receivables (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 35.320 19.314 2.515 4.814 61.963 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - losses -
tidak mengalami non-impaired
penurunan nilai (stage 2) (158) 158 - - - (stage 2)
Total saldo awal setelah Total beginning balance
pengalihan 35.162 19.472 2.515 4.814 61.963 transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (14.568) (589) - (374) (15.531) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 74.947 247.444 1.340 - 323.731 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (65.895) (179.135) (3.855) - (248.885) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal)
tahun berjalan (5.516) 67.720 (2.515) (374) 59.315 during the year
Lain-lain**) 271 792 - (129) 934 Others**)
Saldo akhir tahun 29.917 87.984 - 4.311 122.212 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai tagihan akseptasi telah impairment losses on acceptance receivables is
memadai. adequate.
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas tagihan akseptasi sesuai POJK Collectability of acceptance receivables in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
16. PENYERTAAN SAHAM 16. INVESTMENTS IN SHARES
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows:
berikut:
2024 2023
Penyertaan saham Investments in shares
Pihak berelasi (Catatan 56) 1.023.142 652.420 Related parties (Note 56)
Pihak ketiga 1.395.592 1.209.067 Third parties
Total 2.418.734 1.861.487 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses
Neto 2.416.748 1.827.364 Net
199
Page 1103
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows
berikut (lanjutan): (continued):
Rincian dari penyertaan saham pada tanggal The detail of investments in shares as of
31 Desember 2024 dan 2023 adalah sebagai 31 December 2024 and 2023 are as follows:
berikut:
2024 2023
Nama Persentase Nilai Persentase Nilai
Perusahaan/ Jenis Usaha/ Kepemilikan/ Tercatat/ Kepemilikan/ Tercatat/
Investee Nature Percentage of Carrying Percentage of Carrying
Companies of Business Ownership Amount Ownership Amount
Metode nilai wajar:/Fair value method:
PT Fintek Karya Nusantara Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 15,72% 586.554 15,72% 620.353
PT Amartha Nusantara Raya Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 6,06% 372.179 6,06% 254.170
PT Sinbad Karya Perdagangan Layanan Digital/
Digital Service 7,32% 185.144 3,57% 38.450
PT Intersoft Solutions Layanan Digital/
Digital Service 16,11% 130.150 16,11% 112.515
PT Ayopop Teknologi Indonesia Antarmuka Pemrograman
Aplikasi Keuangan/
Open Finance API 7,44% 125.819 7,44% 138.072
Sleekr Pte. Ltd. Platform SDM dan
Akuntansi/HR and
Accounting Platform 3,63% 111.101 3,29% 160.603
PT Privy Identitas Digital Layanan Digital/
Digital Service 4,90% 104.469 4,90% 95.201
Qoala Technology Pte. Ltd. Teknologi Asuransi/
Insurance Technology 1,76% 81.941 1,76% 89.555
PT Penyelesaian Transaksi Penyelenggara Jasa
Elektronik Nasional Sistem Pembayaran/
Fintech Lending 17,50% 76.670 17,50% 37.440
PT Delos Teknologi Maritim Jaya Teknologi Agrobisnis/
Agricultural Technology 7,13% 43.871 4,61% 27.449
Lunaria Annua Holding Pte. Ltd. Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 2,17% 40.208 2,17% 105.211
PT Agriaku Digital Indonesia Teknologi Agrobisnis/
Agricultural Technology 1,60% 37.944 1,58% 35.673
PT Crowde Membangun Bangsa Penyelenggara Jasa
Sistem Pembayaran/
Fintech Lending 12,47% 26.395 12,47% 35.964
PT Kliring Penjaminan Penyelenggara Jasa
Efek Indonesia Kliring dan Penjaminan/
Central Counterparty 1,11% 20.000 - -
Lain-lain (masing-masing
di bawah Rp20.000)/
Others (each less than
Rp20,000) Beragam/Various 0,01% - 100,00% 24.163 0,01% - 100,00% 63.226
1.966.608 1.813.882
Metode biaya dan ekuitas:/
Cost and equity method:
PT Asuransi Jiwa Inhealth Indonesia*) Asuransi Jiwa/
Life Insurance 20,00% 436.588 - -
PT Djakarta Lloyd (Persero) Pelayaran Niaga/
Shipping Line - - 17,67% 32.067
Lain-lain (masing-masing
di bawah Rp20.000)/
Others (each less than
Rp20,000) Beragam/Various 0,000001% - 10% 15.538 0,000001% - 10% 15.538
452.126 47.605
Total 2.418.734 1.861.487
Dikurangi: cadangan kerugian
penurunan nilai/
Less: allowance for
impairment losses (1.986) (34.123 )
Neto/Net 2.416.748 1.827.364
*) Pada tanggal 26 Juni 2024, terdapat perubahan atas klasifikasi *) On 26 June 2024, there were changes in classification of investment
penyertaan kepada Mandiri Inhealth dari penyertaan kepada Entitas in Mandiri Inhealth from investment in Subsidiaries become
Anak menjadi penyertaan kepada entitas asosiasi karena pengalihan investment in associates due to control transfer (Note 1g).
pengendalian (Catatan 1g).
200
Page 1104
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
penyertaan saham: investments in shares:
2024 2023
Saldo awal tahun 34.123 68.640 Beginning balance
Pembalikan selama tahun Reversal during the
berjalan (Catatan 46) (704) (33.917) year (Note 46)
Penghapusbukuan (32.167) - Write-offs
Lain-lain*) 734 (600) Others*)
Saldo akhir tahun 1.986 34.123 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai penyertaan impairment losses on investments in shares are
saham telah memadai. adequate.
c. Berdasarkan kolektibilitas sesuai POJK: c. By collectability based on FSA regulation:
Kolektibilitas penyertaan saham sesuai POJK Collectability of investments in shares in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
17. BIAYA DIBAYAR DIMUKA 17. PREPAID EXPENSES
2024 2023
Biaya transaksi treasuri 1.338.753 33.872 Treasury transaction fee
Biaya transaksi kredit 839.534 335.076 Loans transaction fee
Biaya pemeliharaan gedung 801.795 724.951 Building maintenance fee
Biaya premi asuransi 411.497 454.000 Prepaid insurance premium
Sewa dibayar dimuka 325.464 260.417 Prepaid rent
Biaya pemeliharaan sistem 219.410 64.303 System maintenance fee
Biaya kepegawaian 194.239 123.986 Employment expenses
Biaya promosi 69.913 18.835 Promotion fee
Biaya jasa tenaga kerja pihak ketiga 31.472 29.089 Third-party labor service fee
Biaya jasa profesional 8.700 3.591 Professional fee
Lain-lain 586.946 671.669 Others
Total 4.827.723 2.719.789 Total
Biaya transaksi treasuri terkait biaya dibayar Treasury transaction fee related to the upfront
dimuka atas kontrak call spread option yang payment for call spread option contract that will
akan diamortisasi dengan metode garis lurus be amortised using the straight-line method over
sepanjang jangka waktu kontrak. the term of contract.
Sewa dibayar dimuka terutama merupakan Prepaid rent mostly consists of rentals on
sewa atas bangunan yang digunakan sebagai buildings which are used as the Group branch’s
kantor cabang Grup dan rumah dinas di seluruh offices and official residence across Indonesia.
Indonesia. Grup mengakui aset hak guna dan Group recognises the right-of-use assets and
liabilitas sewa untuk semua sewa dengan liabilities for all leases with time contracts, which
kontrak jangka waktu tertentu yang dibayar payable periodically, except for short term list and
secara periodik, kecuali untuk sewa jangka leases with low value underlying assets.
waktu pendek dan memiliki aset pendasar
bernilai rendah
201
Page 1105
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP 18. FIXED ASSETS
a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
2024
Pengalihan
pengendalian
Saldo atas entitas
awal*)/ anak/Control Saldo
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
*)
balance Additions Revaluation Deductions Reclassifications subsidiary Ending balance**)
Biaya perolehan/nilai At cost/revaluation
revaluasi value
Pemilikan langsung Direct ownership
Tanah 41.417.725 242.038 114.050 - 427.106 - 42.200.919 Land
Bangunan 11.897.086 266.238 - (4.887) 1.067.967 - 13.226.404 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.587.063 768.293 - (115.385) 1.244.818 (103.197) 17.381.592 and computer
Kendaraan bermotor 247.039 1.705 - (1.185) - (1.539) 246.020 Vehicles
Aset dalam Construction in
pembangunan 4.438.613 4.863.277 - - (2.739.891) (381) 6.561.618 progress
73.587.526 6.141.551 114.050 (121.457) - (105.117) 79.616.553
Aset hak guna 8.727.505 2.605.544 - (409.124) - (81.798) 10.842.127 Right of use assets
82.315.031 8.747.095 114.050 (530.581) - (186.915) 90.458.680
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 4.761.830 703.431 - (953) - - 5.464.308 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 13.482.213 1.032.447 - (86.526) - (80.547) 14.347.587 and computer
Kendaraan bermotor 201.904 16.978 - (923) - (1.539) 216.420 Vehicles
18.445.947 1.752.856 - (88.402) - (82.086) 20.028.315
Aset hak guna 5.891.377 1.969.965 - (406.945) - (54.877) 7.399.520 Right of use assets
24.337.324 3.722.821 - (495.347) - (136.963) 27.427.835
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 42.200.919 Land
Bangunan 7.762.096 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 3.034.005 and computer
Kendaraan bermotor 29.600 Vehicles
Aset dalam Construction in
pembangunan 6.561.618 progress
59.588.238
Aset hak guna 3.442.607 Right of use assets
63.030.845
*) Per tanggal 31 Desember 2023 terdapat aset tanah yang *) As of 31 December 2023, land assets are revaluated to
direvaluasi sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Rp35.272.112 dan Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
**) Per tanggal 31 Desember 2024 terdapat aset tanah yang **) As of 31 December 2024 land assets are revaluated to Rp35,818,270
direvaluasi sebesar Rp35.818.270 terdiri dari Bank sebesar which consist of Bank amounted to Rp35,272,112 and Subsidiaries
Rp35.272.112 dan Entitas Anak sebesar Rp546.158. amounted to Rp546,158.
202
Page 1106
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
2023
Saldo Saldo
awal*)/ akhir**)/
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ Ending
balance*) Additions Revaluation Deductions Reclassifications balance**)
Biaya perolehan/nilai revaluasi At cost/revaluation value
Pemilikan langsung Direct ownership
Tanah 41.356.880 33.518 - - 27.327 41.417.725 Land
Bangunan 11.158.849 154.831 - (241.080) 824.486 11.897.086 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.148.376 403.071 - (279.005) 314.621 15.587.063 and computer
Kendaraan bermotor 250.858 11.322 - (15.458) 317 247.039 Vehicles
Aset dalam pembangunan 3.121.729 2.483.635 - - (1.166.751) 4.438.613 Construction in progress
71.036.692 3.086.377 - (535.543) - 73.587.526
Aset hak guna 6.933.206 1.998.278 - (203.979) - 8.727.505 Right of use assets
77.969.898 5.084.655 - (739.522) - 82.315.031
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 4.116.724 652.142 - (7.036) - 4.761.830 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 12.789.030 972.153 - (278.970) - 13.482.213 and computer
Kendaraan bermotor 200.679 16.683 - (15.458) - 201.904 Vehicles
17.106.433 1.640.978 - (301.464) - 18.445.947
Aset hak guna 4.322.899 1.772.254 - (203.776) - 5.891.377 Right of use assets
21.429.332 3.413.232 - (505.240) - 24.337.324
Nilai buku neto Net book value
Pemilikan langsung Direct ownership
Tanah 41.417.725 Land
Bangunan 7.135.256 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 2.104.850 and computer
Kendaraan bermotor 45.135 Vehicles
Aset dalam pembangunan 4.438.613 Construction in progress
55.141.579
Aset hak guna 2.836.128 Right of use assets
57.977.707
*) Per tanggal 31 Desember 2022 terdapat aset tetap yang direvaluasi *) As of 31 December 2022, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
**) Per tanggal 31 Desember 2023 terdapat aset tetap yang direvaluasi **) As of 31 December 2023, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
Aset dalam pembangunan pada tanggal Construction in progress as of 31 December 2024
31 Desember 2024 dan 2023 adalah sebagai and 2023 are as follows:
berikut:
2024 2023
Bangunan 4.413.808 2.903.663 Buildings
Komputer dan perangkat keras Computers and other
lainnya yang belum hardware that
terinstalasi 2.007.323 982.019 have not been installed
Tanah 7.303 430.513 Land
Perlengkapan dan inventaris kantor 52.889 43.963 Office equipment and inventory
Kendaraan bermotor 22 22 Vehicles
Lain-lain 80.273 78.433 Others
6.561.618 4.438.613
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam pembangunan pada tanggal construction in progress as of 31 December 2024
31 Desember 2024 dan 2023 untuk komputer and 2023 for computers and other hardware that
dan perangkat keras lainnya yang belum have not been installed was ranging between
terinstalasi adalah masing-masing berkisar 5.00% - 85.00%, respectively.
5,00% - 85,00%.
203
Page 1107
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
Aset hak guna pada tanggal 31 Desember 2024 Right of use assets as of 31 December 2024 are
adalah sebagai berikut: as follows:
2024
Pengalihan
pengendalian
atas entitas
Saldo anak/Control Saldo
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a 31 Desember/
January 2024 Additions Deductions Reclassifications subsidiary December 2024
Biaya perolehan At cost
Bangunan 7.355.549 1.670.431 (294.500) - (81.798) 8.649.682 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 59.212 654.770 - - - 713.982 and computer
Kendaraan bermotor 1.312.744 280.343 (114.624) - - 1.478.463 Vehicles
8.727.505 2.605.544 (409.124) - (81.798) 10.842.127
Akumulasi penyusutan Accumulated depreciation
Bangunan 4.885.331 1.553.827 (292.332) - (54.877) 6.091.949 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 43.728 157.123 - - - 200.851 and computer
Kendaraan bermotor 962.318 259.015 (114.613) - - 1.106.720 Vehicles
5.891.377 1.969.965 (406.945) - (54.877) 7.399.520
Nilai buku neto Net book value
Bangunan 2.557.733 Building
Perlengkapan, Furniture and fixtures
peralatan kantor office equipment
dan komputer 513.131 and computer
Kendaraan bermotor 371.743 Vehicles
3.442.607
Aset hak guna pada tanggal 31 Desember 2023 Right of use assets as of 31 December 2023 are
adalah sebagai berikut: as follows:
2023
Saldo Saldo
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 2023 Additions Deductions Reclassifications December 2023
Biaya perolehan At cost
Bangunan 5.815.928 1.740.098 (200.477) - 7.355.549 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 59.454 3.260 (3.502) - 59.212 and computer
Kendaraan bermotor 1.057.824 254.920 - - 1.312.744 Vehicles
6.933.206 1.998.278 (203.979) - 8.727.505
Akumulasi penyusutan Accumulated depreciation
Bangunan 3.618.037 1.467.568 (200.274) - 4.885.331 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 34.665 12.565 (3.502) - 43.728 and computer
Kendaraan bermotor 670.197 292.121 - - 962.318 Vehicles
4.322.899 1.772.254 (203.776) - 5.891.377
Nilai buku neto Net book value
Bangunan 2.470.218 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 15.484 and computer
Kendaraan bermotor 350.426 Vehicles
2.836.128
204
Page 1108
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued):
Tabel berikut menyajikan beban hak guna yang The table below shows the right of use expenses
dilaporkan dalam laporan laba rugi konsolidasian: in consolidated statement of profit or loss:
2024
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.553.827 45.790 12.713 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 157.123 58.300 3.771 and computer
Kendaraan bermotor 259.015 24.317 3.416 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 1.969.965 128.407 19.900 statement of profit or loss
2023
Beban yang
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/
guna/ Interest Expenses
Depreciation of expenses related to
right of use of lease short term
assets liabilities lease
Bangunan 1.467.568 41.972 15.149 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment
dan komputer 12.565 1.589 12.911 and computer
Kendaraan bermotor 292.121 25.553 2.237 Vehicles
Total yang diakui dalam Total recognised in consolidated
laporan laba rugi konsolidasian 1.772.254 69.114 30.297 statement of profit or loss
Bank menyewa beberapa aset termasuk Bank entered into rental agreement for a number
kendaraan, rumah dinas, gedung kantor, ruang of assets including vehicle, office house, office
ATM dan lain-lain. Rata-rata masa sewa adalah 2 building, ATM spaces and others. The average
(dua) tahun. lease term is 2 (two) years.
Bank juga memiliki sewa tertentu dengan masa Bank also has certain lease with leases terms 12
sewa 12 bulan atau kurang dan sewa aset months or less and low value underlying asset.
bernilai rendah. Bank menerapkan pengecualian Bank applied the exception for the short term
untuk sewa jangka pendek dan sewa bernilai leases and low value leases.
rendah untuk sewa tersebut.
b. Lain-lain b. Others
1. Perjanjian Kerjasama Pembangunan, 1. The Joint Agreement of Build, Operate,
Pengoperasian dan Penyerahan (Build, Transfer
Operate, Transfer)
Pada tanggal 28 Desember 2018 On 28 December 2018, the Bank has signed
telah ditandatangani Perjanjian Kerjasama the joint agreement of Build, operate, and
Pembangunan, Pengoperasian dan transfer for asset at Jl. Proklamasi
Penyerahan (Build, Operate, Transfer) atas No. 31 Jakarta for 27 years period with
aset di Jalan Proklamasi No. 31 Jakarta PT Wijaya Karya Bangunan Gedung Tbk. in
untuk jangka waktu 27 tahun dengan Mitra order to optimize the strategic assets of Bank
Kerjasama PT Wijaya Karya Bangunan Mandiri by prioritizing the cooperation through
Gedung Tbk. dalam rangka optimalisasi aset SOE synergy.
strategis milik Bank Mandiri dengan
mengutamakan kerjasama sinergi BUMN.
205
Page 1109
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi 2. Revaluation
Revaluasi Tahun 2015 - 2016 Revaluation Year 2015 - 2016
Berdasarkan Peraturan Menteri Keuangan Based on Minister of Finance of the Republic
Republik Indonesia (PMK) of Indonesia Regulation (PMK)
No. 191/PMK.010/2015 tanggal 15 Oktober No. 191/PMK.010/2015 dated 15 October
2015 tentang Penilaian Kembali Aktiva Tetap 2015 regarding Revaluation of Fixed Assets
Untuk Tujuan Perpajakan Bagi Permohonan for Tax Purposes for Applications Filed in
yang Diajukan Pada Tahun 2015 dan Tahun 2015 and 2016, with the first amendment
2016, dengan perubahan pertama melalui through the Minister of Finance Regulation
Peraturan Menteri Keuangan No. 233/PMK.03/2015 dated 21 December
No. 233/PMK.03/2015 tanggal 21 Desember 2015 and the second amendment of the
2015 dan perubahan kedua Peraturan Minister of Finance Regulation
Menteri Keuangan No. 29/PMK.03/2016 No. 29/PMK.03/2016 dated 19 February 2016.
tanggal 19 Februari 2016. Grup telah The Group has assigned registered
menugaskan perusahaan jasa penilai independent appraisers to assess (revaluate)
terdaftar untuk melaksanakan penilaian its fixed asset (land).
(revaluasi) aset tetap atas tanah.
Penilaian atas tanah dilakukan oleh penilai The valuations of land are performed by the
independen eksternal Kantor Jasa Penilai external independent appraisers, Public
Publik (KJPP) Amin, Nirwan, Alfiantori dan Appraiser Firm (KJPP) Amin, Nirwan, Alfiantori
Rekan (ANA) dan KJPP Muttaqin, Bambang, and Partners (ANA) and KJPP Muttaqin,
Purwanto, Rozak, Uswatun dan Rekan Bambang, Purwanto, Rozak, Uswatun and
(MBPRU). Penilaian dilakukan sesuai Partners (MBPRU). Appraisals are performed
dengan dan tunduk kepada ketentuan- based on the Concept and General Principles
ketentuan dari Konsep dan Prinsip Umum of Appraisers (KPUP) article 17 in Indonesian
Penilaian (KPUP) poin 17 dalam Standar Appraisal Standards (SPI) year 2015.
Penilaian Indonesia (SPI) tahun 2015.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta KJPP consider market participants ability to
pasar untuk menghasilkan manfaat ekonomi generate economic benefits by using the
dengan penggunaan tertinggi dan terbaik assets in its highest and best use or by selling
atas aset atau dengan menjual aset ke it to another market participant that would use
peserta pasar lain yang akan menggunakan the asset in its highest and best use. The
aset pada kondisi tertinggi dan penggunaan valuation method used by the KJPP are
terbaik. Metode penilaian yang digunakan market approach and cost approach.
oleh KJPP adalah pendekatan pasar dan
pendekatan biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Assessment Report of the KJPP
MBPRU tanggal 21 Desember 2015 (Entitas MBPRU dated 21 December 2015
Anak) dan 11 April 2016 (Bank) serta KJPP (Subsidiaries) and 11 April 2016 (Bank) and
ANA tanggal 13 April 2016 (Bank), nilai aset KJPP ANA dated 13 April 2016 (Bank), the
tetap berikut mengalami kenaikan nilai value of fixed assets and its increase are as
adalah sebagai berikut: follows:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 28.822.150 2.880.116 25.942.034 Land
206
Page 1110
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation Year 2015 - 2016 (continued)
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP ANA and
KJPP ANA dan KJPP MBPRU KJPP MBPRU uses the assessment to
menggunakan metodologi penilaian methodology of Market Approach SPI
Pendekatan Pasar (Market Approach) SPI 2015-KPUP 17 with direct comparison
2015-KPUP 17 dengan metode method.
perbandingan langsung.
Hasil revaluasi aset tetap untuk Bank The results of revaluation of fixed assets of the
tersebut telah disetujui oleh Direktorat Bank were approved by the Directorate
Jenderal Pajak (DJP) melalui Kepala Kantor General of Taxes (DGT) through the Head of
Wilayah DJP Wajib Pajak Besar melalui Regional Office Large Tax Payer through
Surat Keputusan No. KEP-418/WPJ.19/2016 Decree No. KEP-418/WPJ.19/2016 dated
tanggal 25 Mei 2016. Hasil revaluasi aset 25 May 2016. The results of revaluation of
tetap Entitas Anak juga telah disetujui oleh fixed assets of subsidiaries had been
DJP pada tanggal 8 Januari 2016. approved by the DGT on 8 January 2016.
Revaluasi Tahun 2019 Revaluation Year 2019
Di tahun 2019, Bank melakukan penilaian In 2019, Bank has performed land revaluation.
kembali atas tanah. Penilaian atas tanah The valuation of land was performed by
dilakukan oleh penilaian independen external independent appraisers of the KJPP
eksternal KJPP Yanuar Bey dan Rekan dan Yanuar Bey and Partners and KJPP Iwan
KJPP Iwan Bachron dan Rekan. Penilaian Bachron and Partners. The assessment was
dilakukan sesuai dengan dan tunduk kepada performed in accordance with and subject to
ketentuan-ketentuan dari Konsep dan Prinsip the provisions of the General Assessment
Umum Penilaian poin 17 dalam SPI tahun Concepts and Principles article 17 in the SPI
2018. of year 2018.
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
memperhitungkan kemampuan peserta KJPP takes into account the market
pasar untuk menghasilkan manfaat ekonomi participants’ ability to generate economic
dengan penggunaan tertinggi dan terbaik benefits to the highest and best use of the
atas aset atau dengan menjual aset ke assets or by selling assets to other market
peserta pasar lain yang akan menggunakan participants would use the asset on the
aset pada kondisi tertinggi dan penggunaan highest and best use condition. The valuation
terbaik. Metode penilaian yang digunakan methods used by KJPP are the market
oleh KJPP adalah pendekatan pasar, approach, income approach and cost
pendekatan pendapatan dan pendekatan approach.
biaya.
Berdasarkan Laporan Penilaian dari KJPP Based on the Appraisal Report of KJPP
Yanuar Bey tanggal 8 Juli 2019 dan KJPP Yanuar Bey on 8 July 2019 and KJPP Iwan
Iwan Bachron tanggal 9 Agustus 2019, nilai Bachron on 9 August 2019, the value of fixed
aset tetap berikut kenaikan nilainya adalah assets and its value increase are as follows:
sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 33.596.578 29.725.630 3.870.948 Land
207
Page 1111
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation Year 2015 - 2016 (continued)
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP Yanuar Bey
KJPP Yanuar Bey dan rekan dan KJPP Iwan and partners and KJPP Iwan Bachron and
Bachron dan rekan menggunakan partners use the market approach
metodologi penilaian Pendekatan Pasar methodology of SPI 2018-KPUP 15.2 using
(Market Approach) SPI 2018-KPUP 15.2 direct comparison method.
dengan metode perbandingan langsung.
Revaluasi Tahun 2022 Revaluation Year 2022
Di tahun 2022, Bank melakukan penilaian In year 2022, the Bank performed
kembali atas tanah. Penilaian atas tanah revaluations of land. The valuations of land
dilakukan oleh penilaian independen was performed by external independent
eksternal KJPP Muttaqin, Bambang, appraisers of the KJPP Muttaqin, Bambang,
Purwanto, Rozak, Uswatun dan Rekan dan Purwanto, Rozak, Uswatun and Partners, and
KJPP Dasa’at Yudistira dan Rekan. Dasa'at Yudistira and Partners. The
Penilaian dilakukan sesuai dengan dan valuations are performed in accordance with
tunduk kepada ketentuan-ketentuan dari and subject to the provisions of the General
Konsep dan Prinsip Umum Penilaian poin 17 Concepts and Principles of Assessment
dalam tahun 2018. article 17 in the SPI of year 2018.
Dalam pengukuran nilai wajar tanah, KJPP In assessing the fair value of land, KJPP
memperhitungkan kemampuan peserta takes into account the ability of market
pasar untuk menghasilkan manfaat ekonomi participants to generate economic benefits
dengan penggunaan tertinggi dan terbaik with the highest and best use of assets or by
atas aset atau dengan menjual aset ke selling assets to other market participants
peserta pasar lain yang akan menggunakan who will use assets in the highest conditions
aset pada kondisi tertinggi dan penggunaan and best use. The valuation method used by
terbaik. Metode penilaian yang digunakan KJPP is the market approach, income
oleh KJPP adalah pendekatan pasar, approach and cost approach. Based on the
pendekatan pendapatan dan pendekatan Appraisal Report from, KJPP Muttaqin,
biaya. Berdasarkan Laporan Penilaian dari Bambang, Purwanto, Rozak, Uswatun and
KJPP Muttaqin Bambang Purwanto Rozak Partners (Signed by Ir. Muhammad Adil
Uswatun dan Rekan (yang ditandatangani Muttaqin, M.Sc., MAPPI (Cert) with
oleh Ir. Muhammad Adil Muttaqin, M.Sc., Registered Letter (STTD) STTD.PP-
MAPPI (Cert) dengan nomor Surat Tanda 83/PM.2/2018) on 16 December 2022 and
Terdaftar (STTD) STTD.PP-83/PM.2/2018) KJPP Dasa'at Yudistira and Partners (Signed
tertanggal 16 Desember 2022 dan KJPP by Dasa’at Alam Ratu, S.P., MAPPI (Cert)
Dasa’at Yudistira dan Rekan (yang with Registered Letter (STTD) STTD.PP-
ditandatangani oleh Dasa’at Alam Ratu, 93/PM.2/2018) on 19 December 2022, the
S.P., MAPPI (Cert) dengan nomor STTD value of fixed assets and the increase in value
STTD.PP-93/PM.2/2018) tertanggal are as follows:
19 Desember 2022, nilai aset tetap berikut
kenaikan nilainya adalah sebagai berikut:
Kenaikan nilai
(sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Aset tetap Fair value Book value (before tax) Fixed assets
Tanah 38.639.890 34.074.142 4.565.748 Land
Untuk menentukan nilai pasar tersebut, To determine market value, the Public
KJPP Muttaqin, Bambang, Purwanto, Rozak, Appraiser Firm (KJPP) Muttaqin, Bambang,
Uswatun dan Rekan dan KJPP Dasa’at Purwanto, Rozak, Uswatun and Partners and
Yudistira dan Rekan menggunakan KJPP Dasa’at Yudistira and Partners use
metodologi penilaian Pendekatan Pasar Market Approach methodology of SPI 2018-
(Market Approach) SPI 2018-KPUP 15.2 KPUP 15.2 with direct comparison method.
dengan metode perbandingan langsung.
208
Page 1112
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
3. Penilaian pada nilai wajar aset yang dimiliki 3. Assessment in the fair value of assets owned
Bank pada tanggal 31 Desember 2024 dan by the Bank on 31 December 2024 and
2023 adalah untuk tanah dengan 2023 uses revaluation method for lands and
menggunakan nilai revaluasi (nilai buku), Sales Value of Taxable Object for Buildings
sedangkan untuk bangunan menggunakan (“NJOP”). As of 31 December 2024, the
Nilai Jual Objek Pajak (NJOP). Pada tanggal revaluation value of land and NJOP owned by
31 Desember 2024, nilai buku tanah dan the Bank was Rp42,215,459 dan Rp5,906,576,
NJOP bangunan yang dimiliki Bank masing- respectively. As of 31 December 2023, the
masing bernilai Rp42.215.459 dan revaluation value of land and NJOP owned by
Rp5.906.576. Pada tanggal 31 Desember the Bank was Rp41,432,265 and Rp5,409,575
2023, nilai buku tanah dan NJOP respectively. On November 1, 2024, a partial
bangunan yang dimiliki Bank masing- registration of land located at Jl. Jenderal
masing sebesar Rp41.432.265 dan Sudirman Kav. 54-55, South Jakarta, was
Rp5.409.575. Pada tanggal 1 November made, which had previously not been recorded
2024 telah dilakukan pencatatan sebagian in the Bank’s books, and an increase in land
tanah Jl. Jenderal Sudirman Kav. 54-55, value of Rp241,455 was recognised. On
Jakarta Selatan yang sebelumnya belum 5 December 2024, 16 December 2024 and on
tercatat dalam pembukuan Bank serta 23 December 2024, asset values were
mengakui penambahan nilai tanah sebesar recorded in connection with the transfer of
Rp241.455. Pada tanggal 5 Desember rights from Building Use Rights to Ownership
2024, 16 Desember 2024 dan tanggal 23 Rights for the asset located at Jl. Tabanas,
Desember 2024 terdapat pencatatan nilai Helvetia Timur, Medan City, and the change of
aset dalam rangka perubahan hak dari Hak name on the Ownership Rights certificate,
Guna Bangunan menjadi Hak Milik untuk which was previously in an individual’s name,
aset yang berlokasi di Jl. Tabanas, Helvetia to the name of Bank Mandiri for the property at
Timur, Kota Medan, dan Perubahan Nama Jl. M.H Thamrin No. 5, Central Jakarta, with a
pada Sertipkat Hak Milik yang sebelumnya total value of Rp422.
masih atas nama Perorangan menjadi atas
nama Bank Mandiri untuk Jl. M.H Thamrin
No. 5, Jakarta Pusat, dengan total nilai
keseluruhan sebesar Rp422.
4. Nilai tanah Bank berdasarkan model biaya 4. The value of land based on cost model as of
pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 amounted to
2023 adalah masing-masing sebesar Rp6,397,188 and Rp5,728,045, respectively.
Rp6.397.188 dan Rp5.728.045.
Tabel di bawah ini menyajikan instrumen The table below presents non-financial
non-keuangan yang diakui pada nilai wajar instruments recognised at fair value based on
berdasarkan hierarki yang digunakan Bank the hierarchy used by the Bank to determine
untuk menentukan dan mengungkapkan nilai and disclose the fair value of non-financial
wajar dari instrumen non-keuangan: instruments:
(i) Tingkat 1: Dikutip dari harga pasar aktif (i) Level 1: Quoted prices on active markets
untuk aset atau liabilitas yang identik; for identical assets or liabilities;
(ii) Tingkat 2: Teknik valuasi dimana (ii) Level 2: Valuation technique in which all
seluruh input yang memiliki efek inputs which have a significant effect on
signifikan terhadap nilai wajar yang the recorded fair value are observable,
tercatat dapat diobservasi baik secara either directly or indirectly;
langsung atau tidak langsung;
(iii) Tingkat 3: Teknik valuasi dimana (iii) Level 3: Valuation techniques in which all
seluruh input yang memiliki efek inputs have a significant effect on the
signifikan terhadap nilai wajar yang recorded fair value that cannot be
tercatat tidak dapat diobservasi dari data observed from market data.
pasar.
2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 42.215.459 - 42.215.459 Land
2023
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value
Tanah - 41.432.265 - 41.432.265 Land
209
Page 1113
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
4. Nilai wajar tingkat 2 dari tanah dihitung 4. The fair value of land for level 2 is calculated
dengan menggunakan pendekatan using the comparison of market price
perbandingan harga pasar dan estimasi approach and estimation of income and
pendapatan dan biaya yang dihasilkan oleh expenses generated by the asset. The market
aset. Harga pasar dari tanah yang paling price of the land that most closely adjusted for
mendekati disesuaikan dengan perbedaan differences in the primary attributes such as
atribut utama seperti ukuran aset, lokasi dan asset size, location and usage of assets. The
penggunaan aset. Input yang paling signifikan most significant input in this assessment
dalam pendekatan penilaian ini adalah asumsi approach is the assumption of the price per
harga per meter. meter.
5. Hak atas tanah diperoleh berdasarkan 5. Land rights acquired through Leasehold
Sertifikat Hak Guna Bangunan (“HGB”) yang Certificate (“HGB”) that can be renewed will
dapat diperbaharui dengan masa yang akan expire between 2024 until 2053. Based on
berakhir antara tahun 2024 sampai tahun past experience, the Group believes that they
2053. Mengacu pada praktik di masa lampau, can extend the HGB.
Grup memiliki keyakinan dapat
memperpanjang HGB tersebut.
6. Pada tanggal 31 Desember 2024, Bank 6. As of 31 December 2024, the Bank has
Mandiri telah mengasuransikan aset tetap insured its fixed assets (excluding land rights,
(tidak termasuk hak atas tanah, aset dalam construction in progress and the right of use
pembangunan dan aset hak guna) untuk assets) to cover potential losses against fire,
menutupi kemungkinan kerugian terhadap theft and natural disaster to PT Asuransi
risiko kebakaran, pencurian dan bencana Wahana Tata, PLN Insurance, PT Asuransi
alam kepada PT Asuransi Wahana Tata, PLN Cakrawala Proteksi, PT Asuransi Astra Buana,
Insurance, PT Asuransi Cakrawala Proteksi, and PT Asuransi Umum Mega are all third-
PT Asuransi Astra Buana, dan PT Asuransi party entities, while PT Asuransi Kredit
Umum Mega, keseluruhannya adalah pihak Indonesia, PT Asuransi Tugu Pratama
ketiga, PT Asuransi Kredit Indonesia, PT Indonesia, PT Asuransi Jasa Raharja Putera,
Asuransi Tugu Pratama Indonesia, PT and PT BRI Asuransi Indonesia are related
Asuransi Jasa Raharja Putera, dan PT BRI parties, with the total insured value amounting
Asuransi Indonesia, keseluruhannya adalah to approximately Rp11,532,100 (2023:
pihak berelasi, dengan nilai jumlah Rp12,577,853). Management believes that the
pertanggungan asuransi berkisar coverage value is adequate to cover potential
Rp11.532.100 (2023: Rp12.577.853). losses that may occur on the insured fixed
Manajemen berpendapat bahwa nilai assets. The fixed assets that have been fully
pertanggungan tersebut telah memadai untuk depreciated but are still used by Bank Mandiri
menutupi kemungkinan kerugian yang terjadi include office machines, printing equipment,
atas aset tetap yang dipertanggungkan. Aset office equipment, and housing
tetap yang telah terdepresiasi penuh namun
masih digunakan oleh Bank Mandiri antara
lain berupa mesin-mesin kantor, peralatan
percetakan, peralatan kantor dan perumahan.
7. Manajemen berpendapat tidak terdapat 7. Management believes that there is no
indikasi penurunan nilai atas aset tetap indication on impairment of fixed assets as of
tanggal 31 Desember 2024 dan 2023. 31 December 2024 and 2023.
210
Page 1114
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
19. ASET TAKBERWUJUD 19. INTANGIBLE ASSETS
31 Desember 2024/ 31 December 2024
Pengalihan
pengendalian
Saldo atas entitas Saldo
awal/ anak/Control akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a Ending
balance Additions Deductions Reclassifications subsidiary balane
Nilai Perolehan At cost
Perangkat lunak 9.952.179 345.015 - 881.757 (53.943 ) 11.125.008 Software
Goodwill 787.466 - - - (268.180 ) 519.286 Goodwill
Aset brand Yokke 81.706 - - - - 81.706 Yokke brand assets
Aset dalam pembangunan 2.847.720 2.057.330 - (881.757) (6.141 ) 4.017.152 Construction in progress
13.669.071 2.402.345 - - (328.264 ) 15.743.152
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 7.737.085 933.969 - - (41.705 ) 8.629.349 Software
Aset brand Yokke 57.388 11.672 - - - 69.060 Yokke brand assets
7.794.473 945.641 - - (41.705 ) 8.698.409
Nilai buku neto Net book value
Perangkat lunak 2.495.659 Software
Goodwill 519.286 Goodwill
Aset brand Yokke 12.646 Yokke brand assets
Aset dalam pembangunan 4.017.152 Construction in progress
7.044.743
2023
Saldo Saldo
awal/ akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan At cost
Perangkat lunak 9.060.895 322.542 - 568.742 9.952.179 Software
Goodwill 787.466 - - - 787.466 Goodwill
Aset brand Yokke 59.334 - - 22.372 81.706 Yokke brand assets
Aset dalam pembangunan 1.804.345 1.612.117 - (568.742) 2.847.720 Construction in progress
11.712.040 1.934.659 - 22.372 13.669.071
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak 6.595.087 1.141.998 - - 7.737.085 Software
Aset brand Yokke 23.344 11.672 - 22.372 57.388 Yokke brand assets
6.618.431 1.153.670 - 22.372 7.794.473
Nilai buku neto Net book value
Perangkat lunak 2.215.094 Software
Goodwill 787.466 Goodwill
Aset brand Yokke 24.318 Yokke brand assets
Aset dalam pembangunan 2.847.720 Construction in progress
5.874.598
Perangkat lunak diamortisasi selama umur ekonomis Software is amortised over its economic useful life,
yaitu 5 tahun (Catatan 2.r.i). which is 5 years (refer to Note 2.r.i).
Pada tanggal 31 Desember 2024 dan 2023, termasuk As of 31 December 2024 and 2023, included in
dalam aset takberwujud adalah aset brand Yokke dari intangible assets is the Yokke brand assets from
Entitas Anak PT Mandiri Capital Indonesia (MCI) Subsidiary, namely PT Mandiri Capital Indonesia (MCI)
senilai Rp12.646 dan Rp24.318 (neto setelah amounted to Rp12,646 and Rp24,318 (net -
akumulasi amortisasi) diamortisasi selama umur accumulated amortisation) amortised over its economic
ekonomis 7 tahun dengan metode garis lurus. useful life of 7 years using the straight-line method.
Pada tanggal 31 Desember 2024 dan 2023, aset As of 31 December 2024 and 2023, construction in
dalam pembangunan masing-masing sebesar progress for software amounted to Rp4,017,152 and
Rp4.017.152 dan Rp2.847.720. Estimasi persentase Rp2,847,720, respectively. The estimated percentage
tingkat penyelesaian perangkat lunak pada tanggal of completion of software as of 31 December 2024 was
31 Desember 2024 adalah berkisar 5,00% - 85,00% ranging between 5.00%- 85.00% (2023: 5.00% -
(2023: 5,00% - 85,00%). 85.00%).
Goodwill merupakan nilai selisih antara nilai Goodwill arises from the difference between the cost of
perolehan dan nilai wajar dari aset bersih yang acquisition with the fair value of Subsidiaries assets
diakuisisi. Pada tanggal 31 Desember 2024 dan 2023 acquired. As of 31 December 2024 and 2023
senilai Rp519.286 dan Rp787.466. Secara berkala, amounting to Rp519,286 and Rp787,466, respectively.
goodwill dievaluasi terhadap penurunan nilai. Nilai Goodwill is assessed regularly for impairment. The
terpulihkan Goodwill ditentukan berdasarkan recoverable amount was determined based on value in
perhitungan nilai pakai menggunakan model arus kas use using a discounted cash flow model. The value is
terdiskonto. Nilai terpulihkan tersebut dikategorikan within the category of fair value measurement level 3.
berada dalam kategori pengukuran nilai wajar level 3. Certain key assumptions used in the value in use as at
Asumsi kunci yang digunakan dalam perhitungan nilai 31 December 2024 are Growth Rate (3% - 3.81%) and
pakai pada tanggal 31 Desember 2024 adalah tingkat discount rate (CAPM) (9.86% - 10.76%).
pertumbuhan (3% - 3,81%) dan tingkat diskonto
(CAPM) (9,86% - 10,76%).
211
Page 1115
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN 20. OTHER ASSETS
2024 2023
Rupiah Rupiah
Pendapatan yang masih akan
diterima 8.219.344 7.560.683 Accrued income
Piutang transaksi Receivables from customer
nasabah 3.360.582 2.951.299 transactions
Tagihan terkait dengan Receivables related to
transaksi ATM dan ATM and credit card
kartu kredit 2.270.706 7.379.308 transactions
Aset ijarah 2.221.850 2.190.107 Ijarah assets
Uang muka 1.068.764 825.973 Advance payment
Agunan yang diambil alih 998.294 1.112.684 Repossesed assets
Tagihan kepada pemerintah 474.781 461.273 Receivables from government
Aset dari unit-link 435.239 228.088 Assets from unit-link
Biaya akuisisi kontrak asuransi Deferred insurance contract
yang ditangguhkan 422.242 489.877 acquisition fee
Tagihan kepada pemegang polis 415.935 296.989 Receivables from policyholders
Tagihan biaya kredit dan Receivables from credit and
trade finance 365.031 322.675 trade finance fee
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi 334.015 279.478 receivables
Piutang ijarah 188.361 218.400 Ijarah receivables
Setoran jaminan yang dibayarkan 165.963 154.428 Security deposits paid
Penjualan efek-efek yang masih Receivables from sales of
akan diterima 150.277 568.178 marketable securities
Perlengkapan kantor 93.991 137.248 Office supplies
Properti terbengkalai 80.629 80.737 Abandoned properties
Piutang management fee 79.850 79.565 Management fee receivables
Aset reasuransi 50.057 111.904 Reinsurance assets
Tagihan spot 24.770 2.896 Spot receivables
Tagihan terkait dengan Receivables related to
transaksi remittance 220 242 remittance transactions
Lain-lain 5.092.665 3.682.333 Others
Total 26.513.566 29.134.365 Total
Mata uang asing Foreign currencies
Term Deposits Valas Foreign Exchange Term
Devisa Hasil Ekspor 3.862.800 3.718.376 Deposits from Export Activities
Pendapatan yang masih akan Accrued income
diterima (Catatan 62.B.(iv)) 2.703.729 2.697.497 (Note 62.B.(iv))
Aset ijarah 900.405 - Ijarah assets
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan bonds pledged as collateral
(Catatan 62.B.(iv)) 802.754 1.391.944 (Note 62.B.(iv))
Tagihan biaya kredit dan Receivables from credit and
trade finance 104.111 80.347 trade finance fee
Tagihan terkait dengan transaksi Receivables related to
remittance 29.262 902.023 remittance transactions
Setoran jaminan yang dibayarkan 27.327 25.225 Security deposits paid
Piutang reasuransi dan Reinsurance and coinsurance
koasuransi 8.848 8.440 receivables
Piutang transaksi Receivables from customer
nasabah transactions
(Catatan 62.B.(iv)) 8.063 17.837 (Note 62.B.(iv))
Uang muka 6.319 6.945 Advance payment
Penjualan efek-efek yang Receivables from sales of
masih akan diterima marketable securities
(Catatan 62.B.(iv)) 5.352 2.533 (Note 62.B.(iv))
Tagihan terkait dengan transaksi Receivables related to ATM
ATM dan kartu kredit transactions and credit card
(Catatan 62.B.(iv)) 1.172 85 (Note 62.B.(iv))
Tagihan spot 339 - Spot receivables
Tagihan kepada pemegang polis Receivables from policyholders
(Catatan 62.B.(iv)) 9 8 (Note 62.B.(iv))
Lain-lain 3.956.375 1.489.116 Others
Total 12.416.865 10.340.376 Total
38.930.431 39.474.741
Dikurangi: penyisihan lainnya (1.587.650) (1.596.320) Less: other allowances
Neto 37.342.781 37.878.421 Net
212
Page 1116
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pendapatan yang masih akan diterima terdiri dari Accrued income consist of interest accrued from
bunga yang masih akan diterima dari penempatan, placement, marketable securities, government bonds,
efek-efek, obligasi pemerintah, kredit yang diberikan, loans, others receivables - trade transactions and
tagihan lainnya - transaksi perdagangan serta provisi accrued fees and commissions.
dan komisi yang masih akan diterima.
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange proceeds from
rekening khusus eksportir ditempatkan pada Bank exporters’ special account are placed in Bank
Indonesia melalui rekening Bank sesuai mekanisme Indonesia through Bank’s accounts according to with
pasar. market mechanisms.
Piutang transaksi nasabah terutama merupakan Receivables from customer transactions mainly consist
piutang yang timbul dari transaksi perdagangan efek of receivables arising from securities transactions of
Entitas Anak. Pada tanggal 31 Desember 2024 dan Bank’s Subsidiaries. As of 31 December 2024 and
2023, termasuk di dalam piutang transaksi nasabah 2023, included in receivables from customer
adalah piutang yang mengalami penurunan nilai transactions is an impaired portfolio amounted to
masing-masing sebesar Rp10.003 dan Rp10.003. Rp10,003 and Rp10,003, respectively.
Tagihan terkait dengan transaksi ATM dan kartu Receivables related to ATM and credit card
kredit terdiri dari tagihan atas transaksi ATM dalam transactions consists of receivable arising from ATM
jaringan ATM Bersama, Prima dan Link dan tagihan transactions within ATM Bersama, Prima and Link
atas Visa, Master Card dan JCB untuk transaksi kartu network as well as receivables from Visa, Master Card
kredit. and JCB as a result of credit card transactions.
Aset ijarah merupakan objek sewa dari transaksi Ijarah assets are lease assets from ijarah transaction,
ijarah, ijarah multijasa dan ijarah muntahiyah bittamlik ijarah multiservices, and ijarah muntahiyah bittamlik
(“IMBT”) dari Entitas Anak. (“IMBT”) from Subsidiary.
Aset dari unit-link terkait dengan transaksi piutang Assets from unit-link is related to receivables from
portofolio efek dari kontrak unit-link, dari reksa dana securities portfolio transactions of unit-link contracts in
kepada Entitas Anak. Subsidiary’s mutual fund.
Tagihan atas obligasi pemerintah yang diagunkan Receivables from government bonds pledged as
merupakan tagihan terkait transaksi repo to maturity collateral represent receivables related repo to maturity
dengan pihak ketiga, dimana Bank Mandiri transactions with third parties. Bank Mandiri has
mengalihkan obligasi pemerintah ROI 24 dengan nilai transferred Goverment Bonds ROI 24 with nominal
nominal sebesar USD40.940.000 (nilai penuh) dan value of USD40,940,000 (full amount) and ROI 25 with
ROI 25 dengan nilai nominal sebesar USD50.000.000 nominal value of USD50,000,000 (full amount) and
(nilai penuh) dan kemudian mencatat tagihan sebesar recorded receivables equivalent to the market value of
nilai pasar (market value) dari ROI 24 dan ROI 25 ROI 24 and ROI 25. The receivables will be settled at
tersebut. Tagihan ini akan diselesaikan secara neto net basis with settlement of Bank’s liabilities to the
dengan penyelesaian liabilitas Bank Mandiri kepada counterparty amounted to USD31,270,000 (full
counterparty, sebesar USD31.270.000 (nilai penuh) amount) due on 15 January 2024 and USD34,782,000
pada tanggal jatuh tempo 15 Januari 2024 dan (full amount) due on 15 January 2025 (Note 36e).
USD34.782.000 (nilai penuh) pada tanggal jatuh
tempo 15 Januari 2025 (Catatan 36e).
Biaya akuisisi kontrak asuransi yang ditangguhkan Deferred insurance contract acquisition fee consists of
terdiri dari biaya akuisisi untuk produk asuransi unit deferred acquisition cost of unit link back end loading
link back end loading dan unit link hybrid yang and unit link hybrid insurance product and was
ditangguhkan dan diamortisasi dengan metode garis amortised with straight-line method from Subsidiaries.
lurus dari Entitas Anak.
Tagihan kepada pemegang polis merupakan tagihan Receivables from policyholders represent receivables
Entitas Anak kepada pemegang polis atas premi from the Subsidiary’s to its policyholders related to
produk non unit-link pemegang polis. premium of non unit-link products.
213
Page 1117
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pada tanggal 31 Desember 2024 dan 2023, penjualan As of 31 December 2024 and 2023, receivables from
efek-efek yang masih akan diterima merupakan sales of marketable securities are receivables from sale
tagihan yang timbul dari transaksi penjualan efek-efek of marketable securities transaction with maturity date
yang jatuh tempo penyelesaiannya masing-masing on 3 January 2025 dan 2 January 2024, respectively.
pada tanggal 3 Januari 2025 dan 2 Januari 2024.
Lain-lain terutama terdiri dari rekening antar kantor, Others mainly consist of inter-office accounts, various
berbagai macam tagihan dari transaksi kepada pihak form of receivables from transaction with third parties,
ketiga dalam rangka transaksi, antara lain transaksi including clearing transactions and others.
kliring dan lain-lain.
Mutasi penyisihan kerugian aset lain-lain adalah Movement of allowance for impairment losses of other
sebagai berikut: assets are as follows:
2024 2023
Saldo awal tahun 1.596.320 1.746.417 Beginning balance
Penyisihan/(pembalikan) selama Allowance/(reversal) during
tahun berjalan (Catatan 47) 2.906 (153.700) the year (Note 47)
Lain-lain*) (11.576) 3.603 Others*)
Saldo akhir tahun 1.587.650 1.596.320 Ending balance
*) *)
Termasuk selisih kurs karena penjabaran mata uang asing. Included effect of foreign currencies translation.
Manajemen berpendapat bahwa total penyisihan Management believes that the allowance for
kerugian aset lain-lain telah memadai. impairment losses of other assets is adequate.
21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND
DEPOSITS AND WADIAH DEMAND DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 83.315.577 95.956.127 Related parties (Note 56)
Pihak ketiga 298.624.406 270.787.431 Third parties
Total 381.939.983 366.743.558 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 70.839.895 70.681.705 Related parties (Note 56)
Pihak ketiga 115.796.131 114.933.893 Third parties
Total (Catatan 62.B.(iv)) 186.636.026 185.615.598 Total (Note 62.B.(iv))
568.576.009 552.359.156
Termasuk di dalam saldo simpanan giro Included in demand deposits are wadiah demand
adalah giro wadiah masing-masing sebesar deposits amounted to Rp19,147,079 and
Rp19.147.079 dan Rp20.847.524 pada tanggal Rp20,847,524 as of 31 December 2024 and 2023,
31 Desember 2024 dan 2023. respectively.
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
kisaran bagi hasil selama tahun berjalan: profit sharing per annum:
Tingkat suku bunga rata-rata (cost of funds) per Average interest rates (cost of funds) per annum:
tahun:
2024 2023
Rupiah 2,71% 2,64% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,71% 1,95% Rupiah)
214
Page 1118
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND
(lanjutan) DEPOSITS AND WADIAH DEMAND DEPOSITS
(continued)
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
kisaran bagi hasil selama tahun berjalan profit sharing per annum (continued):
(lanjutan):
Kisaran bagi hasil giro wadiah per tahun: Range of profit sharing per annum on wadiah
demand deposits:
2024 2023
Rupiah 0,02% - 0,04% 0,02% - 0,03% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% - 0,00% 0,00% - 0,00% Rupiah)
c. Giro yang dibekukan dan diblokir sebagai c. As of 31 December 2024 and 2023, demand
jaminan atas bank garansi, kredit yang diberikan, deposits pledged as collateral and blocked for
fasilitas pembayaran transaksi perdagangan bank guarantees, loans and trade finance facilities
(letter of credit yang tidak dapat dibatalkan) dan (irrevocable letter of credits) and for other
untuk tujuan lain pada tanggal 31 Desember purposes were amounted to Rp18,754,987 and
2024 dan 2023 adalah masing-masing sebesar Rp24,664,786, respectively (Notes 12B.c and
Rp18.754.987 dan Rp24.664.786 (Catatan 12B.c 31d).
dan 31d).
22. SIMPANAN NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING
TABUNGAN WADIAH DEPOSITS AND WADIAH SAVING DEPOSITS
a. Berdasarkan mata uang, jenis, pihak berelasi dan a. By currency, type, related parties and third parties:
pihak ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 4.218.315 3.749.398 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 516.469.456 453.344.562 Mandiri Saving Deposits
Tabungan Mandiri Haji 14.499.671 12.545.926 Hajj Mandiri Saving Deposits
Total 535.187.442 469.639.886 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 2.120.728 3.791.143 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 42.883.626 35.860.460 Mandiri Saving Deposits
Total (Catatan 62.B.(iv)) 45.004.354 39.651.603 Total (Note 62.B.(iv))
580.191.796 509.291.489
Termasuk di dalam saldo simpanan tabungan Included in saving deposits were wadiah saving
adalah tabungan wadiah masing-masing sebesar deposits amounted to Rp55,280,067 and
Rp55.280.067 dan Rp47.026.374 pada tanggal Rp47,026,374 as of 31 December 2024 and 2023,
31 Desember 2024 dan 2023. respectively.
b. Tingkat suku bunga rata-rata (cost of funds) per b. Average interest rates (cost of funds) per annum:
tahun:
2024 2023
Rupiah 0,48% 0,50% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,17% 0,18% Rupiah)
c. Pada tanggal 31 Desember 2024 dan 2023, c. As of 31 December 2024 and 2023, total saving
jumlah tabungan yang dibekukan dan diblokir deposits pledged as collateral and blocked for
sebagai jaminan atas kredit yang diberikan dan loans and other purposes were amounted to
untuk tujuan lain masing-masing sebesar Rp24,905,011 and Rp20,873,344, respectively
Rp24.905.011 dan Rp20.873.344 (Catatan (Note 12B.c).
12B.c).
215
Page 1119
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 42.079.860 32.303.541 Related parties (Note 56)
Pihak ketiga 216.319.776 226.435.645 Third parties
Total 258.399.636 258.739.186 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 11.410.438 2.549.440 Related parties (Note 56)
Pihak ketiga 27.657.078 28.508.878 Third parties
Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
297.467.152 289.797.504
b. Berdasarkan jangka waktu: b. By period:
2024 2023
Rupiah Rupiah
1 bulan 125.080.320 128.782.455 1 month
3 bulan 111.627.281 103.855.624 3 months
6 bulan 15.653.274 18.084.274 6 months
12 bulan 5.771.551 7.837.545 12 months
Lebih dari 12 bulan 267.210 179.288 Over 12 months
Total 258.399.636 258.739.186 Total
Mata uang asing Foreign currencies
1 bulan 17.434.547 14.560.090 1 month
3 bulan 16.970.873 11.394.345 3 months
6 bulan 3.132.020 3.590.857 6 months
12 bulan 1.418.262 1.378.351 12 months
Lebih dari 12 bulan 111.814 134.675 Over 12 months
Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
297.467.152 289.797.504
c. Berdasarkan sisa waktu hingga jatuh tempo: c. By remaining period to maturity date:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 150.248.312 153.424.600 Less than 1 month
1 - 3 bulan 94.725.742 90.487.979 1 - 3 months
3 - 6 bulan 10.011.364 10.675.783 3 - 6 months
6 - 12 bulan 2.888.202 3.705.690 6 - 12 months
Lebih dari 12 bulan 526.016 445.134 Over 12 months
Total 258.399.636 258.739.186 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 20.403.876 18.770.698 Less than 1 month
1 - 3 bulan 10.285.895 8.360.787 1 - 3 months
3 - 6 bulan 7.722.335 3.304.332 3 - 6 months
6 - 12 bulan 574.749 474.879 6 - 12 months
Lebih dari 12 bulan 80.661 147.622 Over 12 months
Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
297.467.152 289.797.504
216
Page 1120
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
(lanjutan) (continued)
d. Tingkat suku bunga rata-rata (cost of funds) per d. Average interest rates (cost of funds) per annum:
tahun:
2024 2023
Rupiah 4,06% 3,53% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,48% 3,01% Rupiah)
e. Pada tanggal 31 Desember 2024 dan 2023, e. As of 31 December 2024 and 2023, total time
jumlah deposito berjangka yang dibekukan dan deposits pledged as collateral and blocked for
diblokir sebagai jaminan atas kredit yang loans and other purposes were amounted to
diberikan dan untuk tujuan lain masing-masing Rp59,484,454 and Rp48,901,417, respectively
sebesar Rp59.484.454 dan Rp48.901.417 (Note 12B.c).
(Catatan 12B.c).
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
2024 2023
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 1.829 13.230 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 4.296.812 170.019 (Note 62.B.(iv))
4.298.641 183.249
Pihak ketiga Third parties
Rupiah 2.119.086 2.380.398 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 738.121 2.259.855 (Note 62.B.(iv))
2.857.207 4.640.253
Total 7.155.848 4.823.502 Total
Tabungan Saving deposits
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 595 84 Rupiah
595 84
Pihak ketiga Third parties
Rupiah 1.933.581 1.869.984 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 14 13 (Note 62.B.(iv))
1.933.595 1.869.997
1.934.190 1.870.081
9.090.038 6.693.583
Termasuk dalam simpanan dari bank lain - giro Included in deposits from other banks - demand
adalah giro wadiah masing-masing sebesar deposits are wadiah demand deposits amounted to
Rp183.864 dan Rp125.337 pada tanggal Rp183,864 and Rp125,337, as of 31 December
31 Desember 2024 dan 2023. 2024 and 2023, respectively.
217
Page 1121
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN (lanjutan) DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS (continued)
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and profit
kisaran bagi hasil per tahun: sharing per annum:
2024 2023
Tingkat suku bunga rata-rata Average interest rates
(cost of funds) per tahun: (cost of funds) per annum:
Demand deposits and wadiah
Giro dan giro wadiah demand deposits
Rupiah 2,71% 2,64% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,71% 1,95% Rupiah)
Tabungan Saving deposits
Rupiah 0,47% 0,50% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,17% 0,18% Rupiah)
Range of profit sharing
Kisaran bagi hasil giro wadiah per annum for
per tahun: wadiah demand deposits:
Rupiah 0,70% - 0,73% 0,72% - 0,73% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% 0,00% Rupiah)
c. Pada tanggal 31 Desember 2024 dan 2023 giro, c. As of 31 December 2024 and 2023, total demand
giro wadiah dan tabungan dari bank lain yang deposits, wadiah demand deposits and saving
menjadi jaminan atas kredit yang diberikan dan deposits from other banks pledged as collateral for
bank garansi masing-masing sebesar Rp68.570 loans and bank guarantees were amounted to
dan Rp221.698 (Catatan 12B.c dan 31d). Rp68,570 and Rp221,698, respectively (Notes
12B.c and 31d).
25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
MONEY CALL MONEY
a. Berdasarkan mata uang: a. By currencies:
2024 2023
Pihak berelasi (Catatan 56): Related parties (Note 56):
Rupiah - 100.000 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 1.931.400 - (Notes 62.B.(iv))
1.931.400 100.000
Pihak ketiga: Third parties:
Rupiah 700.000 215.000 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 7.330.154 6.966.896 (Notes 62.B.(iv))
8.030.154 7.181.896
9.961.554 7.281.896
b. Berdasarkan sisa waktu hingga jatuh tempo: b. By remaining period to maturity date:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 700.000 315.000 Less than 1 month
Mata uang asing Foreign currencies
Kurang dari 1 bulan 5.210.063 733.167 Less than 1 month
Lebih dari 1 bulan 4.051.491 6.233.729 Over 1 month
Total (Catatan 62.B.(iv)) 9.261.554 6.966.896 Total (Note 62.B.(iv))
9.961.554 7.281.896
218
Page 1122
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
MONEY (lanjutan) CALL MONEY (continued)
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
2024 2023
Rupiah 6,22% 5,96% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 5,15% 4,51% Rupiah)
26. SIMPANAN DARI BANK LAIN - DEPOSITO 26. DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
BERJANGKA
a. Berdasarkan mata uang: a. By currency:
2024 2023
Pihak berelasi (Catatan 56): Related parties (Note 56)
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 289.710 384.925 (Note 62.B.(iv))
Pihak ketiga: Third parties
Rupiah 4.735.630 583.710 Rupiah
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 2.965.777 2.740.666 (Note 62.B.(iv))
7.701.407 3.324.376
Total 7.991.117 3.709.301 Total
b. Berdasarkan jangka waktu: b. By period:
2024 2023
Rupiah Rupiah
1 bulan 4.492.130 355.810 1 month
3 bulan 202.550 189.950 3 months
6 bulan 28.200 25.200 6 months
12 bulan 12.750 12.750 12 months
Total 4.735.630 583.710 Total
Mata uang asing Foreign currencies
1 bulan 740.370 153.970 1 month
3 bulan 643.800 538.895 3 months
6 bulan 1.227.517 1.616.685 6 months
12 bulan 32.190 - 12 months
Lebih dari 12 bulan 611.610 816.041 More than 12 months
Total (Catatan 62.B.(iv)) 3.255.487 3.125.591 Total (Note 62.B.(iv))
7.991.117 3.709.301
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun:
2024 2023
Rupiah 3,77% 3,41% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 3,81% 3,01% Rupiah)
d. Pada tanggal 31 Desember 2024 dan 2023, d. As of 31 December 2024 and 2023, time deposits
deposito berjangka dari bank lain yang menjadi from other banks pledged as collateral for loans
jaminan atas kredit yang diberikan masing- amounted to Rp326,178 and Rp401,803,
masing sebesar Rp326.178 dan Rp401.803 respectively (Note 12B.c).
(Catatan 12B.c).
219
Page 1123
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK
Akun ini merupakan liabilitas Entitas Anak kepada This account represents Subsidiary’s liabilities to
pemegang polis pada kontrak unit-link Entitas Anak policyholders on the Subsidiary’s unit-link contracts
yang ditempatkan pada investasi unit-link, dengan placed in unit-link investment with details as follows:
rincian sebagai berikut:
2024 2023
Non-syariah 27.427.930 28.526.959 Non-sharia
Syariah 584.956 667.743 Sharia
28.012.886 29.194.702
Investasi pemegang polis pada kontrak unit-link di Underlying assets of the above policyholders’
atas memiliki aset pendasar berupa aset keuangan investment in unit-link contracts are financial assets
terutama dalam bentuk kas, efek-efek dan obligasi mainly consist of cash, marketable securities and
pemerintah. Pada tanggal 31 Desember 2024 dan government bonds. As of 31 December 2024 and 2023,
2023, investasi pemegang polis tersebut dicatat the investment of policyholders were recorded to the
sesuai dengan jenis aset keuangan dalam laporan related financial assets in the consolidated statements
posisi keuangan konsolidasian. of financial position.
Termasuk di dalam investasi pemegang unit-link Included in the unit-link policyholders’ investments are
adalah dana pemegang polis dalam mata uang asing policyholders’ fund in foreign currency as of
pada tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
masing sebesar USD244.769.507 (nilai penuh) dan USD244,769,507 (full amount) and USD309,102,855
USD309.102.855 (nilai penuh). (full amount), respectively.
Rincian dari investasi unit-link non-syariah The details of non-sharia unit-link investments based
berdasarkan tipe kontrak adalah sebagai berikut: on the type of contracts are as follows:
2024 2023
Prime equity 11.922.754 9.432.738 Prime equity
Dynamic money 6.499.391 9.208.435 Dynamic money
Equity Fund Offshore 1.766.122 2.218.895 Equity Fund Offshore
Progressive money 1.291.313 1.585.910 Progressive money
Attractive money 1.114.797 1.606.195 Attractive money
Secure money 920.062 958.580 Secure money
Mandiri Golden Offshore 897.399 1.127.380 Mandiri Golden Offshore
Mandiri Prime Balanced Rupiah 481.704 - Mandiri Prime Balanced Rupiah
Money market 443.056 348.419 Money market
Mandiri Equity Money 432.249 593.340 Mandiri Equity Money
Fixed money 316.663 326.603 Fixed money
Balance Fund Offshore 289.118 482.263 Balance Fund Offshore
Excellent equity 187.752 259.702 Excellent equity
Mandiri Money Mandiri Money
Market Optima Rupiah 180.807 - Market Optima Rupiah
Mandiri Fixed Income 162.032 41.199 Mandiri Fixed Income
Mandiri Money Market Berkah Rupiah Mandiri Money Market Berkah
Class B 122.308 - Rupiah Class B
Mandiri Flexible Equity Offshore 90.151 103.295 Mandiri Flexible Equity Offshore
Active money 74.480 90.686 Active money
Mandiri Fixed Mandiri Fixed
Income Optima Rupiah 70.857 - Income Optima Rupiah
Mandiri Fixed Income Optima Mandiri Fixed Income Optima
Berkah Rupiah 47.966 - Berkah Rupiah
Protected money 41.408 63.606 Protected money
Mandiri Multi Asset Balanced Mandiri Multi Asset Balanced
Offshore 33.782 38.625 Offshore
Mandiri Global Offshore 12.566 20.645 Mandiri Global Offshore
Money Market CS 29.193 20.443 Money Market CS
27.427.930 28.526.959
220
Page 1124
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Dynamic money Dynamic money
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying
investasi pada saham yang diperdagangkan di Bursa investments in stocks listed in Indonesia Stock
Efek Indonesia dan instrumen pasar uang melalui Exchange and money market instruments through
Reksa Dana Schroder Dana Prestasi Dinamis. Schroder Dana Prestasi Dinamis Mutual Fund.
Prime equity Prime Equity
Penempatan dana berbasis kombinasi dengan dasar Placement of funds based on combination with the
investasi saham yang diperdagangkan di Bursa Efek investment in stocks listed in Indonesia Stock
Indonesia dan instrumen pasar uang melalui Reksa Exchange and money market instruments through AXA
Dana AXA Maestro Saham. Maestro Shares Mutual Fund.
Equity Fund Offshore Equity Fund Offshore
Reksa dana berbasis ekuitas dari pasar luar negeri Equity-based mutual funds from foreign markets
yang dikelola oleh Entitas Anak. managed by the Subsidiary.
Attractive money Attractive money
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Mutual Fund Attractive Shares.
Saham Atraktif.
Progressive money Progressive money
Penempatan dana berbasis kombinasi (balanced This is a balanced fund placement with underlying
fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Schroder through Schroder Progressive Balanced Mutual Fund.
Dana Campuran Progresif.
Mandiri Golden Offshore Mandiri Golden Offshore
Reksa dana berbasis ekuitas dengan dasar Equity-based mutual funds with underlying investments
investasinya adalah ekuitas yang diperdagangkan di in equity traded in foreign equity market.
pasar ekuitas luar negeri.
Secure money Secure money
Secure money Rupiah merupakan penempatan dana Secure money Rupiah is a fixed income based
berbasis pendapatan tetap dengan dasar investasi placement of funds with underlying investments in fixed
pada surat berharga pendapatan tetap yang income securities listed in Indonesia Stock Exchange
diperdagangkan di Bursa Efek Indonesia dan and money market instruments through Schroder Dana
instrumen pasar uang melalui Reksa Dana Schroder Obligasi Mantap Mutual Fund. Placement of funds in
Dana Obligasi Mantap. Penempatan dana dalam USD through investment in fixed income securities
mata uang Dolar Amerika melalui investasi pada surat traded on the Indonesia Stock Exchange and other
berharga dengan pendapatan tetap yang foreign exchanges as well as money market
diperdagangkan di Bursa Efek Indonesia dan bursa instruments through Investa Dana Dollar Mandiri
luar negeri lainnya serta instrumen pasar uang Mutual Fund.
melalui Reksa Dana Investa Dana Dollar Mandiri.
Mandiri Equity Money Mandiri Equity Money
Penempatan dana dengan instrumen investasi Fund placements with LQ45 domestic equity
ekuitas dalam negeri LQ45 melalui Reksa Dana investment instruments through the Mandiri Index
Mandiri Index LQ45 yang dikelola oleh Mandiri LQ45 mutual fund managed by Mandiri Manajemen
Manajemen Investasi (“MMI”). Investasi (“MMI”).
Balance Fund Offshore Balance Fund Offshore
Reksa dana yang komposisinya campuran ekuitas Mutual funds which the composition is a mixture of
dan obligasi dari pasar luar negeri yang dikelola oleh equity and bonds from foreign markets managed by
Entitas Anak. Subsidiary.
Money market Money market
Penempatan dana berbasis pasar uang dengan Placement of money market fund with underlying
investasi pada instrumen pasar uang yang meliputi investments in money market instrument including time
deposito berjangka dan surat berharga dengan deposits and fixed income securities traded in
pendapatan tetap yang diperdagangkan di Bursa Efek Indonesia Stock Exchange through Mandiri Investa
Indonesia melalui Reksa Dana Mandiri Investa Pasar Pasar Uang Mutual Fund.
Uang.
221
Page 1125
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Excellent equity Excellent equity
Penempatan dana berbasis saham dengan dasar Placement of stock based fund with underlying
investasi pada saham berkapitalisasi kecil (di luar 20 investments in small cap shares (exclude top 20 largest
saham berkapitalisasi terbesar) di Bursa Efek capitalisation shares) listed in Indonesia Stock
Indonesia dan instrumen pasar uang melalui Reksa Exchange and money market instruments through
Dana Mandiri Dynamic Equity. Mandiri Dynamic Equity Mutual Fund.
Fixed money Fixed money
Penempatan dana berbasis pendapatan tetap dengan Placement of fixed income based fund with underlying
dasar investasi pada obligasi pemerintah Indonesia investments in Indonesian Government Bonds and
dan instrumen pasar uang melalui Reksa Dana money market instruments through Mandiri Investa
Mandiri Investa Dana Obligasi II. Dana Obligasi II Mutual Fund.
Active money Active money
Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with underlying
fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Aktif Mutual Fund.
Aktif.
Mandiri Flexible Equity Offshore Mandiri Flexible Equity Offshore
Reksa dana campuran berbasis ekuitas dan pasar Mixed mutual fund with underlying investments in
uang pada pasar luar negeri. equity and money market in foreign markets.
Protected money Protected money
Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with investments in stocks
fund) dengan investasi pada saham dan obligasi yang and bonds traded in the Indonesia Stock Exchange and
diperdagangkan di Bursa Efek Indonesia dan money market instruments with a maturity of less than
instrumen pasar uang dengan jangka waktu kurang 1 year.
dari 1 tahun.
Mandiri Multi Asset Balanced Offshore Mandiri Multi Asset Balanced Offshore
Reksa dana campuran berbasis pasar uang, ekuitas Mixed mutual fund with underlying investments in
dan surat berharga pasar luar negeri. money market, equity and foreign market securities.
Mandiri Global Offshore Mandiri Global Offshore
Reksa dana campuran berbasis ekuitas dan pasar Mixed mutual funds with underlying investments in
uang pada pasar luar negeri. equity and money market in foreign markets.
Mandiri Fixed Income Mandiri Fixed Income
Reksa dana berbasis pendapatan tetap dalam mata Fixed-income mutual fund denominated in US Dollars,
uang US Dollar, dengan penempatan underlying with the majority of its underlying investments in
sebagian besar pada Surat Utang Negara Indonesia Indonesian government bonds in US Dollars and the
dalam mata uang US Dollar dan selebihnya dalam remainder in money market instruments. This mutual
instrument Pasar Uang. Reksa dana ini dikelola oleh fund is managed by two Investment Managers, namely
2 Manajer Investasi, yaitu Architas Asset Architas Asset Management and Mandiri Investment
Management dan Mandiri Manajemen Investasi Management (MMI).
(MMI).
Money market CS Money market CS
Penempatan dana berbasis pasar uang dengan Placement of money market fund with underlying
investasi pada instrumen pasar uang khususnya investments in money market instrument, especially in
deposito berjangka dengan berdasarkan pada prinsip time deposits based on sharia principles.
syariah.
Mandiri Prime Balanced Rupiah Mandiri Prime Balanced Rupiah
Reksa dana berbasis campuran dengan dasar Mixed-based mutual fund with an investment
investasi pada Pasar Uang, Obligasi, dan Saham. foundation in the Money Market, Bonds, and Stocks.
Mandiri Money Market Optima Rupiah Mandiri Money Market Optima Rupiah
Reksa dana berbasis pasar uang dengan dasar Money market-based mutual fund with an investment
investasi pada Pasar Uang dan Obligasi. foundation in the Money Market and Bonds.
222
Page 1126
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued)
Mandiri Fixed Income Optima Rupiah Mandiri Fixed Income Optima Rupiah
Reksa dana berbasis pendapatan tetap dengan dasar Fixed income-based mutual fund with an investment
investasi pada Pasar Uang dan Obligasi. foundation in the Money Market and Bonds.
Mandiri Fixed Income Optima Berkah Rupiah Mandiri Fixed Income Optima Berkah Rupiah
Reksa dana berbasis pendapatan tetap dengan dasar Fixed income-based mutual fund with an investment
investasi pada Pasar Uang dan Obligasi berefek foundation in the Money Market and Sharia-compliant
syariah. Bonds.
Mandiri Money Market Berkah Rupiah Class B Mandiri Money Market Berkah Rupiah Class B
Reksa dana berbasis pasar uang dengan dasar Money market-based mutual fund with an investment
investasi pada Pasar Uang, Obligasi berefek syariah. foundation in the Money Market and Sharia-compliant
Bonds.
Rincian dari investasi unit-link syariah berdasarkan The details of sharia unit-link investments based on the
tipe kontrak adalah sebagai berikut: type of contracts are as follows:
2024 2023
Attractive money syariah 234.657 312.625 Attractive money sharia
Amanah Pendapatan Tetap 171.434 140.398 Amanah Fixed Income
Active money syariah 119.254 147.159 Active money sharia
Amanah equity syariah 25.950 34.572 Amanah equity sharia
Amanah Pasar Uang Syariah 17.231 14.760 Amanah Money Market Sharia
Advanced commodity syariah 16.430 18.229 Advanced commodity sharia
Total 584.956 667.743 Total
Attractive money syariah Attractive money sharia
Penempatan dana berbasis ekuitas dengan dasar Placement of equity based fund with underlying
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments in
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri
melalui Reksa Dana Mandiri Saham Syariah Atraktif. Attractive Sharia Stocks Mutual Fund.
Amanah Pendapatan Tetap Amanah Fixed Income
Reksa dana syariah dengan dasar investasi pada Sharia mutual fund with underlying investments of
Sukuk atau Surat Berharga Syariah Negara. Sukuk and Sharia Government Bonds.
Active money syariah Active money sharia
Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with underlying
fund) dengan dasar investasi pada saham dan investments in stocks and bonds traded in Indonesia
obligasi yang diperdagangkan di Bursa Efek Stock Exchange and money market instruments in
Indonesia dan instrumen pasar uang berdasarkan accordance with sharia principle through Mandiri
prinsip syariah melalui Reksa Dana Mandiri Berimbang Active Sharia Mutual Fund.
Berimbang Syariah Aktif.
Amanah equity syariah Amanah equity sharia
Penempatan dana berbasis ekuitas dengan dasar Placement of equity based fund with underlying
investasi pada saham yang diperdagangkan di Bursa investments in stocks traded in Indonesia Stock
Efek Indonesia dan instrumen pasar uang Exchange and money market instruments in
berdasarkan prinsip syariah melalui Reksa Dana BNP accordance with sharia principle through BNP Paribas
Paribas Pesona Amanah. Pesona Amanah Mutual Fund.
Amanah Pasar Uang Syariah Amanah Money Market Sharia
Reksa dana berbasis pendapatan tetap dengan dasar A fixed income based mutual fund with underlying
investasinya pasar uang syariah dan efek-efek investments of sharia money market and sharia fixed
syariah berpendapatan tetap. income marketable securities.
Advanced commodity syariah Advanced commodity sharia
Penempatan dana berbasis saham dengan dasar Placement of Stocks based fund with underlying
investasi saham yang bergerak pada sektor investments in shares in the commodity sector and
komoditas dan yang terkait dengan komoditas yang related to commodities traded in Indonesia Stock
diperdagangkan di Bursa Efek Indonesia dan Exchange and money market instruments in
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri
melalui Reksa Dana Mandiri Komoditas Syariah Plus. Commodity Sharia Plus Mutual Fund.
223
Page 1127
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI REPURCHASE LIABILITIES
2024
Beban bunga
yang belum
Nilai Tanggal Nilai diamortisasi/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Rupiah Rupiah
Pihak ketiga Third parties
FR0068 2.478.343 30/12/2024 06/01/2025 2.481.355 2.151 2.479.204 FR0068
FR0068 2.375.079 30/12/2024 06/01/2025 2.377.965 2.061 2.375.904 FR0068
FR0081 2.351.153 31/12/2024 07/01/2025 2.354.010 2.449 2.351.561 FR0081
FR0072 2.338.392 27/12/2024 03/01/2025 2.341.233 812 2.340.421 FR0072
FR0072 2.236.722 27/12/2024 03/01/2025 2.239.441 777 2.238.664 FR0072
FR0082 2.167.568 31/12/2024 07/01/2025 2.170.202 2.257 2.167.945 FR0082
FR0084 2.155.883 31/12/2024 07/01/2025 2.158.503 2.245 2.156.258 FR0084
FR0072 2.135.053 27/12/2024 03/01/2025 2.137.648 741 2.136.907 FR0072
FR0080 2.099.792 30/12/2024 06/01/2025 2.102.344 1.823 2.100.521 FR0080
FR0071 1.986.142 27/12/2024 03/01/2025 1.988.556 690 1.987.866 FR0071
FR0082 1.977.207 30/12/2024 06/01/2025 1.979.610 1.717 1.977.893 FR0082
FR0084 1.959.894 31/12/2024 07/01/2025 1.962.276 2.042 1.960.234 FR0084
FR0071 1.881.608 27/12/2024 03/01/2025 1.883.895 653 1.883.242 FR0071
FR0092 1.846.992 30/12/2024 06/01/2025 1.849.237 1.604 1.847.633 FR0092
FR0092 1.844.118 27/12/2024 03/01/2025 1.846.359 640 1.845.719 FR0092
FR0080 1.718.012 30/12/2024 06/01/2025 1.720.100 1.492 1.718.608 FR0080
FR0091 1.707.636 31/12/2024 07/01/2025 1.709.712 1.779 1.707.933 FR0091
FR0082 1.646.465 27/12/2024 03/01/2025 1.648.466 572 1.647.894 FR0082
FR0081 1.567.435 31/12/2024 07/01/2025 1.569.340 1.633 1.567.707 FR0081
FR0082 1.552.381 27/12/2024 03/01/2025 1.554.268 539 1.553.729 FR0082
FR0082 1.505.339 27/12/2024 03/01/2025 1.507.169 523 1.506.646 FR0082
FR0058 1.485.645 27/12/2024 03/01/2025 1.487.450 515 1.486.935 FR0058
FR0071 1.358.939 27/12/2024 03/01/2025 1.360.591 472 1.360.119 FR0071
FR0068 1.342.436 30/12/2024 06/01/2025 1.344.067 1.165 1.342.902 FR0068
FR0091 988.632 31/12/2024 07/01/2025 989.833 1.030 988.803 FR0091
FR0092 922.059 27/12/2024 03/01/2025 923.180 321 922.859 FR0092
FR0082 847.374 30/12/2024 06/01/2025 848.404 736 847.668 FR0082
FR0084 783.958 31/12/2024 07/01/2025 784.910 816 784.094 FR0084
FR0081 685.589 27/12/2024 03/01/2025 686.422 238 686.184 FR0081
FR0082 659.695 31/12/2024 07/01/2025 660.496 687 659.809 FR0082
FR0058 495.215 27/12/2024 03/01/2025 495.817 172 495.645 FR0058
IDSR040625364S 482.382 09/12/2024 06/01/2025 484.821 436 484.385 IDSR040625364S
IDSR200625364S 482.215 23/12/2024 20/01/2025 484.653 1.654 482.999 IDSR200625364S
FR0090 459.965 16/12/2024 13/01/2025 462.290 997 461.293 FR0090
FR0072 406.677 27/12/2024 03/01/2025 407.171 141 407.030 FR0072
FR0075 384.120 20/12/2024 17/01/2025 386.062 1.109 384.953 FR0075
FR0081 293.824 27/12/2024 03/01/2025 294.181 102 294.079 FR0081
IDSR300625367S 239.967 12/12/2024 09/01/2025 241.180 347 240.833 IDSR300625367S
IDSR051225364S 233.139 10/12/2024 07/01/2025 234.317 252 234.065 IDSR051225364S
IDSR071125364S 202.531 27/12/2024 10/01/2025 203.035 324 202.711 IDSR071125364S
FR0084 196.149 05/12/2024 02/01/2025 197.141 36 197.105 FR0084
IDSR060625364S 193.728 30/12/2024 13/01/2025 194.210 413 193.797 IDSR060625364S
IDSR130625364S 192.953 16/12/2024 13/01/2025 193.929 419 193.510 IDSR130625364S
IDSR130625364S 192.953 16/12/2024 13/01/2025 193.929 419 193.510 IDSR130625364S
FR0059 191.408 27/12/2024 10/01/2025 191.885 306 191.579 FR0059
FR0096 189.172 27/12/2024 10/01/2025 189.643 303 189.340 FR0096
FR0082 188.305 30/12/2024 13/01/2025 188.774 402 188.372 FR0082
FR0090 183.910 30/12/2024 13/01/2025 184.368 392 183.976 FR0090
FR0075 144.102 23/12/2024 20/01/2025 144.831 494 144.337 FR0075
IDSR190925364S 142.392 12/12/2024 09/01/2025 143.112 206 142.906 IDSR190925364S
FR0096 141.709 19/12/2024 02/01/2025 142.062 25 142.037 FR0096
FR0086 141.137 23/12/2024 06/01/2025 141.489 126 141.363 FR0086
IDSR240125364S 99.322 19/12/2024 16/01/2025 99.824 269 99.555 IDSR240125364S
IDSR210325364S 98.472 30/12/2024 13/01/2025 98.717 210 98.507 IDSR210325364S
IDSR070525364S 97.390 30/12/2024 30/01/2025 97.935 510 97.425 IDSR070525364S
IDSR300525364S 96.760 19/12/2024 16/01/2025 97.249 262 96.987 IDSR300525364S
FR0080 95.223 23/12/2024 06/01/2025 95.460 85 95.375 FR0080
IDSR171025364S 94.425 12/12/2024 09/01/2025 94.902 136 94.766 IDSR171025364S
FR0086 94.153 30/12/2024 13/01/2025 94.388 201 94.187 FR0086
FR0087 91.710 19/12/2024 02/01/2025 91.938 17 91.921 FR0087
FR0087 91.656 23/12/2024 06/01/2025 91.884 81 91.803 FR0087
FR0065 90.391 30/12/2024 13/01/2025 90.615 192 90.423 FR0065
IDSR130625364S 48.267 19/12/2024 02/01/2025 48.387 9 48.378 IDSR130625364S
IDSR310125364S 39.617 11/12/2024 08/01/2025 39.818 50 39.768 IDSR310125364S
FR0080 33.348 19/12/2024 02/01/2025 33.429 6 33.423 FR0080
FR0082 33.039 27/12/2024 10/01/2025 33.119 51 33.068 FR0082
FR0065 22.635 31/12/2024 14/01/2025 22.690 51 22.639 FR0065
FR0056 19.916 23/12/2024 06/01/2025 19.966 17 19.949 FR0056
FR0040 10.406 30/12/2024 13/01/2025 10.431 22 10.409 FR0040
FR0081 4.893 19/12/2024 02/01/2025 4.905 1 4.904 FR0081
Total Rupiah 57.545.117 57.631.599 46.425 57.585.174 Total Rupiah
224
Page 1128
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
2024
Beban bunga
yang belum
Nilai Tanggal Nilai diamortisasi/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Mata uang asing Foreign currencies
Pihak ketiga Third parties
FR0056 2.414.207 25/02/2022 18/08/2026 2.742.046 354.022 2.388.024 FR0056
FR0059 2.048.567 05/09/2023 15/04/2027 2.119.818 45.012 2.074.806 FR0059
FR0086 2.011.861 25/02/2022 16/03/2026 2.257.509 232.702 2.024.807 FR0086
FR0064 1.971.223 05/09/2023 17/04/2028 2.066.311 70.149 1.996.162 FR0064
FR0086 1.958.967 24/02/2022 13/03/2026 2.198.638 222.482 1.976.156 FR0086
FR0071 1.605.052 03/04/2024 08/03/2029 1.693.330 123.234 1.570.096 FR0071
FR0078 1.609.500 23/04/2024 23/04/2027 1.658.455 89.123 1.569.332 FR0078
FR0078 1.609.466 16/04/2024 16/04/2027 1.655.973 94.742 1.561.231 FR0078
FR0059 1.432.874 05/09/2023 15/04/2027 1.487.956 25.525 1.462.431 FR0059
FR0084 1.148.365 05/09/2023 15/01/2026 1.271.596 96.495 1.175.101 FR0084
FR0056 870.242 24/02/2022 14/08/2026 987.806 107.551 880.255 FR0056
FR0090 792.166 24/02/2022 12/02/2027 911.516 62.767 848.749 FR0090
FR0091 831.042 05/09/2023 04/09/2026 853.792 6.492 847.300 FR0091
FR0092 804.740 05/09/2023 08/09/2026 826.850 19.690 807.160 FR0092
FR0091 778.448 05/09/2023 04/09/2026 799.758 6.081 793.677 FR0091
FR0078 804.742 03/04/2024 05/04/2027 829.264 44.898 784.366 FR0078
FR0078 802.483 03/04/2024 03/04/2029 847.257 70.225 777.032 FR0078
ROI 30 627.694 04/04/2024 05/04/2027 646.804 34.909 611.895 ROI 30
INDON 2.15 07/28/31 506.168 07/07/2022 07/07/2025 560.565 49.467 511.098 INDON 2.15 07/28/31
US455780CQ75 434.248 26/04/2023 24/04/2026 513.425 74.442 438.983 US455780CQ75
ROI 27 418.463 04/04/2024 08/12/2026 429.831 26.127 403.704 ROI 27
FR0042 366.588 05/09/2023 15/06/2027 380.630 3.396 377.234 FR0042
INDON 2.85 02/14/30 359.527 07/07/2022 07/07/2025 398.165 35.135 363.030 INDON 2.85 02/14/30
ROI 32 337.995 04/04/2024 05/04/2027 348.285 18.798 329.487 ROI 32
INDON 3.85 10/15/30 273.372 07/07/2022 07/07/2025 302.751 26.716 276.035 INDON 3.85 10/15/30
FR0090 270.785 05/09/2023 15/03/2027 280.949 6.629 274.320 FR0090
INDON-151030 263.609 19/12/2024 17/12/2027 304.610 38.952 265.658 INDON-151030
INDOIS-010328 259.674 06/04/2023 06/04/2026 305.032 43.091 261.941 INDOIS-010328
ADGB-160430 255.866 19/12/2024 17/12/2027 295.662 37.808 257.854 ADGB-160430
INDOIS-090631 244.485 06/04/2023 06/04/2026 287.189 40.570 246.619 INDOIS-090631
INDON-280731 230.192 20/12/2024 20/12/2027 266.139 34.151 231.988 INDON-280731
ROI 28 225.319 04/04/2024 05/04/2027 232.179 12.531 219.648 ROI 28
INDOIS-200229 214.064 06/04/2023 06/04/2026 251.454 35.522 215.932 INDOIS-200229
INDOIS 2.55 06/09/31 199.385 07/07/2022 07/07/2025 220.812 19.485 201.327 INDOIS 2.55 06/09/31
US71567RAP10 195.689 26/04/2023 24/04/2026 231.370 33.547 197.823 US71567RAP10
US455780CS32 173.488 26/04/2023 24/04/2026 205.121 29.741 175.380 US455780CS32
INDON-170138 156.572 06/04/2023 06/04/2026 183.921 25.982 157.939 INDON-170138
QATAR-140329 151.315 19/12/2024 17/12/2027 174.849 22.358 152.491 QATAR-140329
INDON-120331 150.089 06/04/2023 06/04/2026 176.305 24.906 151.399 INDON-120331
INDOIS 4.45 02/20/29 148.315 27/09/2024 19/09/2025 154.713 5.818 148.895 INDOIS 4.45 02/20/29
INDON-170237 147.459 29/11/2024 28/01/2025 148.710 1.189 147.521 INDON-170237
KSA-170430 142.349 20/12/2024 20/12/2027 164.578 21.118 143.460 KSA-170430
INDOIS 2.8 06/23/30 141.893 07/07/2022 07/07/2025 157.142 13.867 143.275 INDOIS 2.8 06/23/30
INDON-110128 133.960 19/12/2024 17/12/2027 154.796 19.795 135.001 INDON-110128
INDON-151030 129.406 20/12/2024 20/12/2027 149.614 19.198 130.416 INDON-151030
INDON 3.4 09/18/29 129.009 07/07/2022 07/07/2025 142.874 12.608 130.266 INDON 3.4 09/18/29
INDON-280731 128.591 06/04/2023 06/04/2026 151.052 21.339 129.713 INDON-280731
INDOIS 2.8 06/23/30 126.949 27/09/2024 19/09/2025 132.362 4.923 127.439 INDOIS 2.8 06/23/30
INDOIS-010328 109.118 20/12/2024 20/12/2027 126.158 16.189 109.969 INDOIS-010328
INDON-240428 107.353 06/04/2023 06/04/2026 126.104 17.814 108.290 INDON-240428
INDON-170237 106.604 06/04/2023 06/04/2026 125.224 17.690 107.534 INDON-170237
INDON-180929 100.182 06/04/2023 06/04/2026 117.681 16.625 101.056 INDON-180929
PERTM-270625 100.213 27/06/2022 27/06/2025 100.213 - 100.213 PERTM-270625
INDOIS-200229 95.306 20/12/2024 20/12/2027 110.189 14.140 96.049 INDOIS-200229
INDOIS-090631 90.778 29/11/2024 28/01/2025 91.548 731 90.817 INDOIS-090631
INDOIS-200229 88.374 29/11/2024 28/01/2025 89.123 712 88.411 INDOIS-200229
INDOIS-230630 82.843 06/04/2023 06/04/2026 97.313 13.747 83.566 INDOIS-230630
KSA-020233 82.244 20/12/2024 20/12/2027 95.088 12.202 82.886 KSA-020233
INDON-080127 73.892 29/11/2024 28/01/2025 74.519 595 73.924 INDON-080127
INDOIS-290327 73.348 29/11/2024 28/01/2025 73.971 591 73.380 INDOIS-290327
KSA-291029(SUKUK) 66.271 20/12/2024 20/12/2027 76.620 9.832 66.788 KSA-291029(SUKUK)
INDON-110229 61.730 29/11/2024 28/01/2025 62.253 497 61.756 INDON-110229
INDOIS-290327 58.976 06/04/2023 06/04/2026 69.277 9.786 59.491 INDOIS-290327
KSA-020233 58.746 20/12/2024 20/12/2027 67.920 8.716 59.204 KSA-020233
INDOIS-010328 40.919 20/12/2024 20/12/2027 47.309 6.071 41.238 INDOIS-010328
INDON-151030 38.822 20/12/2024 20/12/2027 44.884 5.759 39.125 INDON-151030
INDOIS-090631 35.325 20/12/2024 20/12/2027 40.841 5.240 35.601 INDOIS-090631
INDON-280731 34.529 20/12/2024 20/12/2027 39.921 5.123 34.798 INDON-280731
INDON-140230 24.902 20/12/2024 20/12/2027 28.790 3.694 25.096 INDON-140230
KSA-020233 23.498 20/12/2024 20/12/2027 27.168 3.486 23.682 KSA-020233
INDOIS-200229 13.615 20/12/2024 20/12/2027 15.741 2.020 13.721 INDOIS-200229
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 32.604.051 35.307.619 2.636.568 32.671.051 (Note 62.B.(iv))
Total 90.149.168 92.939.218 2.682.993 90.256.225 Total
225
Page 1129
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
2023
Beban bunga
yang belum
Nilai Tanggal Nilai diamortisasi/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Mata uang asing Foreign currencies
Pihak ketiga Third parties
FR0056 2.309.509 25/02/2022 18/08/2026 2.633.011 194.026 2.438.985 FR0056
FR0086 1.924.612 25/02/2022 16/03/2026 2.167.742 135.953 2.031.789 FR0086
FR0059 1.959.726 05/09/2023 15/04/2027 2.035.525 35.652 1.999.873 FR0059
FR0086 1.874.012 24/02/2022 13/03/2026 2.111.212 132.335 1.978.877 FR0086
FR0064 1.885.736 05/09/2023 17/04/2028 1.984.147 59.285 1.924.862 FR0064
FR0056 1.613.388 20/10/2023 20/09/2024 1.706.599 72.960 1.633.639 FR0056
FR0084 1.539.391 31/10/2023 01/10/2024 1.629.045 73.111 1.555.934 FR0084
FR0081 1.534.124 20/10/2023 20/09/2024 1.622.755 69.375 1.553.380 FR0081
FR0081 1.465.940 20/10/2023 20/09/2024 1.550.633 66.292 1.484.341 FR0081
FR0059 1.370.734 05/09/2023 15/04/2027 1.428.789 29.525 1.399.264 FR0059
FR0084 1.098.563 05/09/2023 15/01/2026 1.127.814 6.746 1.121.068 FR0084
ROI 30 NEW 882.267 01/11/2023 30/09/2024 931.380 40.143 891.237 ROI 30 NEW
FR0056 832.502 24/02/2022 14/08/2026 948.527 69.440 879.087 FR0056
FR0091 795.002 05/09/2023 04/09/2026 819.842 8.684 811.158 FR0091
FR0090 757.812 24/02/2022 12/02/2027 875.270 74.911 800.359 FR0090
FR0092 769.840 05/09/2023 08/09/2026 793.971 8.486 785.485 FR0092
FR0087 775.430 20/10/2023 20/09/2024 820.012 34.896 785.116 FR0087
FR0091 770.439 17/10/2023 17/09/2024 814.735 34.276 780.459 FR0091
FR0091 744.689 05/09/2023 04/09/2026 767.957 8.134 759.823 FR0091
ROI 30 NEW 720.137 26/10/2023 26/09/2024 761.137 32.824 728.313 ROI 30 NEW
ROI 30 NEW 696.907 26/10/2023 26/09/2024 736.584 31.765 704.819 ROI 30 NEW
ROI 29 NEW 629.936 01/11/2023 30/09/2024 665.003 28.663 636.340 ROI 29 NEW
US455780CY00 484.216 07/07/2022 07/07/2025 536.254 48.097 488.157 US455780CY00
US455780CQ75 415.415 26/04/2023 24/04/2026 491.159 72.435 418.724 US455780CQ75
US71567RAS58 406.845 14/12/2021 13/12/2024 430.729 22.840 407.889 US71567RAS58
US71567RAM88 364.720 14/12/2021 13/12/2024 386.131 20.476 365.655 US71567RAM88
FR0042 350.690 05/09/2023 15/06/2027 365.495 7.564 357.931 FR0042
US455780CQ75 343.936 07/07/2022 07/07/2025 380.898 34.163 346.735 US455780CQ75
FR0090 259.042 05/09/2023 15/03/2027 269.778 5.345 264.433 FR0090
US455780CS32 261.517 07/07/2022 07/07/2025 289.622 25.977 263.645 US455780CS32
US455780CY00 257.762 14/12/2021 13/12/2024 272.894 14.471 258.423 US455780CY00
INDON-280731 252.814 20/12/2021 20/12/2024 267.053 13.340 253.713 INDON-280731
INDOIS-010328 248.413 06/04/2023 06/04/2026 291.803 40.649 251.154 INDOIS-010328
INDOIS-090631 233.882 06/04/2023 06/04/2026 274.735 38.272 236.463 INDOIS-090631
INDOIS-200229 204.780 06/04/2023 06/04/2026 240.549 33.509 207.040 INDOIS-200229
US455780CQ75 198.360 14/12/2021 13/12/2024 210.004 11.136 198.868 US455780CQ75
US71567RAS58 190.738 07/07/2022 07/07/2025 211.236 18.946 192.290 US71567RAS58
INDOIS-290327 189.737 13/12/2021 13/12/2024 200.596 10.173 190.423 INDOIS-290327
US455780CS32 187.203 26/04/2023 24/04/2026 196.225 8.628 187.597 US455780CS32
US455780CV60 181.329 14/12/2021 13/12/2024 191.974 10.180 181.794 US455780CV60
US71567RAP10 165.965 26/04/2023 24/04/2026 221.336 52.953 168.383 US71567RAP10
ADGB-160430 161.576 27/01/2022 13/12/2024 170.020 7.910 162.110 ADGB-160430
QATAR-140329 157.280 15/12/2021 13/12/2024 165.836 8.015 157.821 QATAR-140329
INDON-170138 149.782 06/04/2023 06/04/2026 175.945 24.510 151.435 INDON-170138
INDON-080126 149.171 13/12/2021 13/12/2024 157.709 7.999 149.710 INDON-080126
INDOIS-290326 147.757 15/12/2021 13/12/2024 155.795 7.530 148.265 INDOIS-290326
INDON-151030 145.153 13/01/2022 13/12/2024 153.226 7.563 145.663 INDON-151030
INDON-120331 143.580 06/04/2023 06/04/2026 168.659 23.494 145.165 INDON-120331
US71567RAP10 135.739 07/07/2022 07/07/2025 150.327 13.483 136.844 US71567RAP10
PELIN-25 136.341 08/12/2023 08/03/2024 136.341 - 136.341 PELIN-25
US455780CK06 123.415 07/07/2022 07/07/2025 136.678 12.259 124.419 US455780CK06
INDON-280731 123.014 06/04/2023 06/04/2026 144.501 20.129 124.372 INDON-280731
INDOIS-010328 113.191 03/03/2022 13/12/2024 119.196 5.626 113.570 INDOIS-010328
INDOIS-200229 104.676 13/01/2022 13/12/2024 110.498 5.454 105.044 INDOIS-200229
INDON-240428 102.697 06/04/2023 06/04/2026 120.635 16.805 103.830 INDON-240428
INDON-170237 101.980 06/04/2023 06/04/2026 119.793 16.687 103.106 INDON-170237
INDON-180929 95.837 06/04/2023 06/04/2026 112.577 15.682 96.895 INDON-180929
PERTM-270625 95.867 27/06/2022 27/06/2025 95.867 - 95.867 PERTM-270625
KSA-020233 95.061 13/12/2021 13/12/2024 100.502 5.096 95.406 KSA-020233
INDOIS-230630 79.250 06/04/2023 06/04/2026 93.093 12.969 80.124 INDOIS-230630
ADGB-111027 74.130 13/01/2022 13/12/2024 78.252 3.862 74.390 ADGB-111027
QATAR-160425 73.894 15/12/2021 13/12/2024 77.914 3.766 74.148 QATAR-160425
KSA-291029(SUKUK) 72.252 13/01/2022 13/12/2024 76.270 3.764 72.506 KSA-291029(SUKUK)
US455780CK06 68.430 14/12/2021 13/12/2024 72.448 3.842 68.606 US455780CK06
INDON-110128 68.055 16/02/2022 13/12/2024 71.543 3.268 68.275 INDON-110128
KSA-020233 65.434 03/03/2022 20/12/2024 68.874 3.222 65.652 KSA-020233
INDON-280731 65.274 15/12/2021 13/12/2024 68.824 3.326 65.498 INDON-280731
INDOIS-090626 63.033 20/12/2021 20/12/2024 66.583 3.326 63.257 INDOIS-090626
INDOIS-290327 56.418 06/04/2023 06/04/2026 66.273 9.232 57.041 INDOIS-290327
INDON-151030 44.174 13/12/2021 13/12/2024 46.702 2.368 44.334 INDON-151030
INDON-170237 44.072 16/02/2022 13/12/2024 46.331 2.116 44.215 INDON-170237
INDOIS-010328 43.327 20/12/2021 20/12/2024 45.767 2.286 43.481 INDOIS-010328
US455780CQ75 39.672 14/12/2021 13/12/2024 42.001 2.227 39.774 US455780CQ75
INDOIS-090631 39.537 13/12/2021 13/12/2024 41.800 2.120 39.680 INDOIS-090631
INDON-280731 37.922 20/12/2021 20/12/2024 40.058 2.001 38.057 INDON-280731
INDON-240428 29.303 13/12/2021 13/12/2024 30.980 1.571 29.409 INDON-240428
INDON-140230 27.416 13/12/2021 13/12/2024 28.985 1.470 27.515 INDON-140230
INDON-180929 27.379 16/02/2022 13/12/2024 28.782 1.314 27.468 INDON-180929
KSA-020233 26.174 03/03/2022 13/12/2024 27.562 1.301 26.261 KSA-020233
INDOIS-230630 23.201 13/12/2021 13/12/2024 24.529 1.245 23.284 INDOIS-230630
US71567RAM88 22.467 14/12/2021 13/12/2024 23.786 1.262 22.524 US71567RAM88
INDOIS-200229 15.123 13/12/2021 13/12/2024 15.988 811 15.177 INDOIS-200229
Total mata uang asing Total foreign currencies
(Catatan 62.B.(iv)) 35.536.114 38.337.611 2.007.547 36.330.064 (Note 62.B.(iv))
Total 35.536.114 38.337.611 2.007.547 36.330.064 Total
226
Page 1130
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
29. LIABILITAS AKSEPTASI 29. ACCEPTANCE PAYABLES
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currencies, related parties and third parties:
pihak ketiga:
2024 2023
Rupiah Rupiah
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 1.990.274 1.890.413 Related parties (Note 56)
Pihak ketiga 2.608.480 6.473.697 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 188.236 118.031 Related parties (Note 56)
Pihak ketiga 549.094 703.350 Third parties
Total 5.336.084 9.185.491 Total
Mata uang asing Foreign currencies
Liabilitas kepada bank lain Payables to other banks
Pihak berelasi (Catatan 56) 367.298 587.133 Related parties (Note 56)
Pihak ketiga 3.354.959 4.798.970 Third parties
Liabilitas kepada debitur Payables to debtors
Pihak berelasi (Catatan 56) 19.479 18.684 Related parties (Note 56)
Pihak ketiga 58.193 203.610 Third parties
Total (Catatan 62.B.(iv)) 3.799.929 5.608.397 Total (Note 62.B.(iv))
9.136.013 14.793.888
b. Berdasarkan jatuh tempo: b. By maturity:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 917.321 1.294.293 Less than 1 month
1 - 3 bulan 2.552.176 3.875.992 1 - 3 months
3 - 6 bulan 1.866.587 4.015.206 3 - 6 months
Total 5.336.084 9.185.491 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.082.622 1.388.088 Less than 1 month
1 - 3 bulan 1.889.492 2.167.759 1 - 3 months
3 - 6 bulan 547.886 1.748.610 3 - 6 months
6 - 12 bulan 30.962 204.009 6 - 12 months
Lebih dari 12 bulan 248.967 99.931 More than 12 months
Total (Catatan 62.B.(iv)) 3.799.929 5.608.397 Total (Note 62.B.(iv))
9.136.013 14.793.888
227
Page 1131
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN 30. DEBT SECURITIES ISSUED
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi 3.922.950 4.839.450 Bonds
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 402.375 226.985 (SIMA)
Sukuk Mudharabah Sukuk Mudharabah
Sustainability 255.500 - Sustainability
4.580.825 5.066.435
Pihak ketiga Third parties
Obligasi 12.575.161 15.440.301 Bonds
Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
(SIMA) 3.967.484 1.401.191 (SIMA)
Sukuk Mudharabah Sukuk Mudharabah
Sustainability 2.342.126 - Sustainability
Cek perjalanan Mandiri 59.289 62.799 Mandiri travelers’ cheques
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap III 7.969 - Muqayyadah I Phase III
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap II 7.286 - Muqayyadah I Phase II
Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap I 3.307 3.608 Muqayyadah I Phase I
18.962.622 16.907.899
23.543.447 21.974.334
Mata uang asing (Catatan 62.B.(iv)) Foreign currencies (Note 62.B.(iv))
Pihak ketiga Third parties
Obligasi 17.676.520 28.421.722 Bonds
41.219.967 50.396.056
Dikurangi: biaya penerbitan yang Less: unamortised debt
belum diamortisasi (78.900 ) (78.292 ) issuance cost
Neto 41.141.067 50.317.764 Net
Obligasi Bonds
Bank Mandiri Bank Mandiri
Rupiah Rupiah
Pada tanggal 4 Juli 2023, Bank Mandiri menerbitkan On 4 July 2023, Bank Mandiri issued Continuous
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank Green Bond I Bank Mandiri Phase I Year 2023
Mandiri Tahap I Tahun 2023 (“Obligasi Berwawasan (“Continuous Green Bond I Phase I”) with total nominal
Lingkungan Berkelanjutan I Tahap I”) dengan nilai value Rp5,000,000, which consist of 2 (two) series:
nominal sebesar Rp5.000.000 yang terdiri atas 2 (dua)
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.950.000 5,80% 4 Juli/July 2026 Series A
Seri B 3.050.000 6,10% 4 Juli/July 2028 Series B
228
Page 1132
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berwawasan Lingkungan Berkelanjutan I Continuous Green Bond I Phase I is offered at 100%
Tahap I ditawarkan dengan nilai 100% (seratus (one hundred percent) of the principal amount of
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on a quarterly
dibayarkan setiap triwulan, dengan pembayaran basis with the first interest payment made on 4
bunga pertama dilakukan pada tanggal 4 Oktober October 2023, while the last interest payment and
2023, sedangkan pembayaran bunga terakhir maturity date of the bonds is on 4 July 2026 for Series
sekaligus jatuh tempo obligasi adalah pada tanggal A and 4 July 2028 for Series B which is also the
4 Juli 2026 untuk seri A dan 4 Juli 2028 untuk seri B redemption date of the principal of each series of
yang juga merupakan tanggal pelunasan pokok dari bonds. The payments of the bonds principal will be
masing-masing seri obligasi. Pembayaran pokok fully paid on the maturity date. The trustee of the bond
obligasi dilakukan secara penuh pada saat tanggal issuance of Continuous Green Bond I Phase I is PT
jatuh tempo. Wali amanat dari penerbitan Obligasi Bank Negara Indonesia (Persero) Tbk. All funds
Berwawasan Lingkungan Berkelanjutan I Tahap I obtained from the issuance of this public offering, after
adalah PT Bank Negara Indonesia (Persero) Tbk. omitting issuance cost, will be used entirely on the
Seluruh dana yang diperoleh dari hasil Penawaran financing or refinancing of Environmental Based
Umum Obligasi Berwawasan Lingkungan ini, setelah Business Activity (hereinafter abbreviated as KUBL or
dikurangi biaya-biaya Emisi, akan digunakan Kegiatan Usaha Berwawasan Lingkungan (KUBL) as
seluruhnya untuk melakukan pembiayaan (finance) regulated on Financial Services Authority (FSA)
atau pembiayaan ulang (refinance) atas kegiatan- Regulation (POJK) No. 60/POJK.04/2017 concerning
kegiatan yang termasuk dalam kategori Kegiatan Issuance and Requirements of Green Bond as
Usaha Berwawasan Lingkungan (KUBL) amended by POJK No. 18/2023 concerning Issuance
sebagaimana diatur dalam Peraturan Otoritas Jasa And Requirements of Sustainability Debt and Sukuk
Keuangan (POJK) No. 60/POJK.04/2017 tentang Securities, with allocation of at least 70% (seventy
Penerbitan dan Persyaratan Efek Bersifat Utang percent) goes to the financing of Environmental Based
Berwawasan Lingkungan (Green Bond) sebagaimana Business Activity.
diubah dengan POJK No. 18/2023 tentang Penerbitan
Dan Persyaratan Efek Bersifat Utang Dan Sukuk
Berlandaskan Keberlanjutan, dengan porsi paling
sedikit sebesar 70% (tujuh puluh persen) digunakan
untuk membiayai KUBL.
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 350.000 7,75% 12 Mei/May 2025 Series A
Seri B 650.000 8,30% 12 Mei/May 2027 Series B
Obligasi Berkelanjutan II Tahap I ditawarkan dengan Continuous Bonds II Phase I is offered at 100% (one
nilai 100% (seratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first
dengan pembayaran bunga pertama dilakukan pada interest payment was made on 12 August 2020, while
tanggal 12 Agustus 2020, sedangkan pembayaran the last interest payment and maturity date of the
bunga terakhir sekaligus jatuh tempo obligasi adalah bonds will be on 12 May 2025 for Series A and 12 May
pada tanggal 12 Mei 2025 untuk seri A dan 12 Mei 2027 for Series B which is also the redemption date of
2027 untuk seri B yang juga merupakan tanggal the principal of each series of bonds. The payments of
pelunasan pokok dari masing-masing seri obligasi. the bonds principal will be fully paid on the maturity
Pembayaran pokok obligasi dilakukan secara penuh date. The trustee of the bond issuance of Continuous
pada saat tanggal jatuh tempo. Wali amanat dari Bonds II Phase I is PT Bank Permata Tbk.
penerbitan Obligasi Berkelanjutan II Tahap I adalah
PT Bank Permata Tbk.
229
Page 1133
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023
2023, peringkat Obligasi Berkelanjutan II Tahap I based on Pefindo’s rating, the Continuous Bonds II
menurut Pefindo adalah idAAA (triple A). Phase I was rated idAAA (triple A).
Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase III Year 2018
Tahap III Tahun 2018 (“Obligasi Berkelanjutan I (“Continuous Bonds I Phase III”) with total nominal
Tahap III”) dengan nilai nominal sebesar Rp3.000.000 value Rp3,000,000 as below:
sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Obligasi Continuous
Berkelanjutan I Bond I
Tahap III 3.000.000 8,50% 21 September 2023 Phase III
Obligasi Berkelanjutan I Tahap III ditawarkan dengan Continuous Bonds I Phase III is offered at 100% (one
nilai 100% (seratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first
dengan pembayaran bunga pertama dilakukan pada interest payment was made on 21 December 2018,
tanggal 21 Desember 2018, sedangkan pembayaran while the last interest payment and maturity date of the
bunga terakhir sekaligus jatuh tempo obligasi adalah bonds on 21 September 2023 which is also the
pada tanggal 21 September 2023 yang juga redemption date of the principal amount of bonds. The
merupakan tanggal pelunasan pokok obligasi. payment of the bonds principal is fully paid on the
Pembayaran pokok obligasi telah dilakukan secara maturity date. The trustee of the Continuous Bonds I
penuh pada saat tanggal jatuh tempo. Wali amanat Phase III issuance is PT Bank Permata Tbk.
dari penerbitan Obligasi Berkelanjutan I Tahap III
adalah PT Bank Permata Tbk.
Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Bonds I Bank Mandiri Phase II Year 2017 (“Continuous
Tahap II Tahun 2017 (“Obligasi Berkelanjutan I Tahap Bonds I Phase II”) with total nominal value of
II”) dengan nilai nominal sebesar Rp6.000.000 yang Rp6,000,000, which consist of 4 (four) series:
terdiri atas 4 (empat) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.000.000 8,00% 15 Juni/June 2022 Series A
Seri B 3.000.000 8,50% 15 Juni/June 2024 Series B
Seri C 1.000.000 8,65% 15 Juni/June 2027 Series C
Seri D 1.000.000 7,80% 15 Juni/June 2020 Series D
230
Page 1134
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan I Tahap II Seri A, Seri B dan Continuous Bonds I Phase II Series A, Series B and
Seri C ditawarkan dengan nilai 100% (seratus persen) Series C are offered at 100% (one hundred percent) of
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the principal amount of the bonds. The interest of the
setiap triwulan, dengan pembayaran bunga pertama bond is paid on quarterly basis, with the first payment
dilakukan pada tanggal 15 September 2017 made on 15 September 2017 while the last interest
sedangkan pembayaran bunga terakhir sekaligus payment date and maturity date of the bonds are on
jatuh tempo obligasi adalah pada tanggal 15 June 2022 for Series A, 15 June 2024 for Series B
15 Juni 2022 untuk Seri A, 15 Juni 2024 untuk Seri B and 15 June 2027 for Series C which is also the
dan 15 Juni 2027 untuk Seri C yang juga merupakan redemption date of the principal of each series of
tanggal pelunasan pokok dari masing-masing seri bonds. Series D bonds are offered without interest at a
obligasi. Obligasi Seri D ditawarkan tanpa bunga bid price of 79.3146% (seventy nine point three one
dengan harga penawaran senilai 79,3146% (tujuh four six percent) of the principal amount of bonds and
puluh sembilan koma tiga satu empat enam persen) the maturity date is 15 June 2020. The trustee of the
dari jumlah pokok obligasi dan telah jatuh tempo pada Continuous Bonds I Phase II issuance is PT Bank
tanggal 15 Juni 2020. Wali amanat dari penerbitan Tabungan Negara (Persero) Tbk.
Obligasi Berkelanjutan I Tahap II adalah PT Bank
Tabungan Negara (Persero) Tbk.
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase I Year 2016
Tahap I Tahun 2016 (“Obligasi Berkelanjutan I Tahap (“Continuous Bonds I Phase I”) with total nominal value
I”) dengan nilai nominal sebesar Rp5.000.000 yang of Rp5,000,000 which consist of 3 (three) series:
terdiri atas 3 (tiga) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.100.000 7,95% 30 September 2021 Series A
Seri B 1.500.000 8,50% 30 September 2023 Series B
Seri C 2.400.000 8,65% 30 September 2026 Series C
Bunga Obligasi Berkelanjutan I Tahap I dibayarkan The interest of Continuous Bonds I Phase I is paid on a
setiap triwulan, dengan pembayaran bunga pertama quarterly basis, with the first interest payment made on
dilakukan pada tanggal 30 Desember 2016 30 December 2016 while the last interest and principal
sedangkan pembayaran bunga obligasi terakhir payment date of the bonds are on 30 September 2021
sekaligus jatuh tempo obligasi adalah 30 September for Series A, 30 September 2023 for Series B and
2021 untuk Seri A, 30 September 2023 untuk Seri B, 30 September 2026 for Series C which is also the
dan 30 September 2026 untuk seri C yang juga redemption date the principal of each series of bonds.
merupakan tanggal pelunasan pokok dari masing- Principal payment for Series A and Series B are fully
masing seri obligasi. Pembayaran pokok obligasi paid on the maturity date. The trustee for Continuous
untuk Seri A dan Seri B telah dilakukan secara penuh Bonds I Phase I is PT Bank Tabungan Negara
pada saat tanggal jatuh tempo. Wali amanat dari (Persero) Tbk.
penerbitan Obligasi Berkelanjutan I Tahap I adalah
PT Bank Tabungan Negara (Persero) Tbk.
231
Page 1135
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023 the
2023, peringkat Obligasi Berkelanjutan I Tahap I, Pefindo’s rating of Continuous Bonds I Phase I, Phase
Tahap II dan Tahap III menurut Pefindo adalah idAAA II and Phase III is idAAA (triple A).
(triple A).
Selama berlakunya jangka waktu Obligasi dan During the validity periods of the Bonds and prior to the
sebelum dilunasinya jumlah terhutang, Bank Mandiri repayment of the bonds, Bank Mandiri has to comply
berkewajiban untuk: (i) memelihara pada setiap saat to: (i) maintain the overall Bank’s soundness level as
keadaan keuangan berada dalam kondisi sehat regulated by FSA; (ii) maintain the Bank’s soundness
sesuai ketentuan OJK; (ii) mempertahankan tingkat level at a minimum in the composite level 3 (three)
kesehatan Bank minimal berada dalam peringkat which is categorised as “Fair”, according to internal
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai assessment based upon on Bank Indonesia’s
penilaian internal berdasarkan ketentuan Bank regulation; (iii) obtain and comply with permits and
Indonesia; (iii) memperoleh, mematuhi segala approvals (from the government or other parties) and
ketentuan dan melakukan hal-hal yang diperlukan comply to Indonesia’s laws and regulations.
untuk menjaga tetap berlakunya segala izin dan
persetujuan (baik dari pemerintah ataupun lainnya)
dan mematuhi peraturan perundang-undangan
Republik Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written approval from the Trustee
tidak akan melakukan hal-hal sebagai berikut: (i) will not: (i) reduce the Bank’s issued and paid up capital
mengurangi modal ditempatkan dan disetor kecuali except such a reduction is conducted based on
karena adanya ketentuan Pemerintah atau Bank regulations from the Government of Indonesia or Bank
Indonesia; (ii) mengadakan perubahan bidang usaha; Indonesia; (ii) change its nature of business; (iii)
(iii) mengadakan penggabungan, konsolidasi, akuisisi conducting merger, consolidation, or acquisitions which
dengan entitas lain yang menyebabkan bubarnya led to the dissolution of Bank Mandiri.
Bank Mandiri.
Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed by any form of special
jaminan khusus, kecuali jaminan umum sebagaimana guarantee, except for the general guarantee as referred
dimaksud dalam dan sesuai dengan ketentuan Pasal and in accordance with the Article 1131 and Article
1131 dan Pasal 1132 Kitab Undang-Undang Hukum 1132 of the Indonesian Civil Law, all the assets of the
Perdata Indonesia yakni seluruh harta kekayaan Bank, either moving objects and objects that are not
Bank, baik benda bergerak maupun tidak bergerak, moving, present or future, shall be regarded as
baik yang telah ada maupun yang akan ada di securities for all the Bank’s agreements including those
kemudian hari, menjadi tanggungan untuk seluruh bonds.
perikatan Bank termasuk obligasi tersebut.
Mata Uang Asing Foreign Currency
Pada tanggal 4 April 2023, Bank Mandiri menerbitkan On 4 April 2023, Bank Mandiri issued the fourth Euro
Euro Medium Term Notes (EMTN) keempat dengan Medium Term Notes (EMTN) with nominal value of
nilai nominal sebesar USD300.000.000 (nilai penuh) USD300,000,000 (full amount) in Singapore Exchange
di Singapore Exchange (SGX) sebagai berikut: (SGX) as follow:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD300.000.000 5,50% 4 April 2026 Term Notes
232
Page 1136
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi EMTN keempat ditawarkan dengan nilai The fourth EMTN is offered at 99.58% (ninety-nine
99,58% (sembilan puluh sembilan koma lima delapan point five eight percent) of the principal amount of the
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on semi-annual basis,
dibayarkan setiap semester, dengan pembayaran with the first interest payment scheduled on 4 October
bunga pertama dilakukan pada tanggal 4 Oktober 2023 and the last interest payment and due date of the
2023, sedangkan pembayaran bunga terakhir bond principal on 4 April 2026, which also the due date
sekaligus jatuh tempo obligasi adalah pada tanggal of the principal amount of the bonds. The trustee of the
4 April 2026 yang juga merupakan tanggal pelunasan EMTN bond issuance is Bank of New York Mellon.
pokok dari obligasi. Wali amanat dari penerbitan
EMTN adalah Bank of New York Mellon.
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023, the
2023, peringkat EMTN keempat adalah Baa2 credit ratings for the fourth EMTN are Baa2 (Moody’s)
(Moody’s) dan BBB- (Fitch Ratings). and BBB- (Fitch Ratings).
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third EMTN,
menerbitkan EMTN ketiga, yaitu Sustainability Bond namely Bank Mandiri Sustainability Bond 2021, with
Bank Mandiri 2021, dengan nilai nominal sebesar total nominal value of USD300,000,000 (full amount) on
USD300.000.000 (nilai penuh) di Singapore the Singapore Exchange (SGX) as follows:
Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD300.000.000 2,00% 19 April 2026 Term Notes
Sustainability Bond Bank Mandiri 2021 ditawarkan Bank Mandiri Sustainability Bond 2021 are offered at a
dengan nilai 98,913% (sembilan puluh delapan koma value of 98.913% (ninety eight point nine one three
sembilan satu tiga persen) dari jumlah pokok obligasi. percent) of the principal amount of the bonds. Bond
Bunga obligasi dibayarkan setiap semester, dengan interest is paid every semester, with the first interest
pembayaran bunga pertama dilakukan pada tanggal payment being made on 19 October 2021, while the
19 Oktober 2021, sedangkan pembayaran bunga last interest payment is at the same time the bond
terakhir sekaligus jatuh tempo obligasi adalah pada maturity on 19 April 2026 which is also the principal
tanggal 19 April 2026 yang juga merupakan tanggal repayment date of the bonds. The trustee of the
pelunasan pokok dari obligasi. Wali amanat dari issuance of EMTN is Bank of New York Mellon. The
penerbitan EMTN adalah Bank of New York Mellon. proceeds from the issuance of the Sustainability Bond
Dana hasil penerbitan Sustainability Bond tersebut will be used to finance or refinance projects or activities
akan digunakan untuk membiayai atau membiayai that are environmentally and socially sound, in
kembali proyek atau kegiatan yang berwawasan accordance with the criteria set out in Bank Mandiri's
lingkungan dan sosial, sesuai dengan kriteria yang Sustainability Bond Framework.
ditetapkan dalam Sustainability Bond Framework
Bank Mandiri.
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023, the
2023, peringkat EMTN ketiga adalah Baa2 (Moody’s) third EMTN's ratings are Baa2 (Moody's) and BBB-
dan BBB- (Fitch Ratings). (Fitch Ratings).
Pada tanggal 13 Mei 2020, Bank Mandiri menerbitkan On 13 May 2020 Bank Mandiri issued the second
Euro Medium Term Notes (EMTN) kedua dengan nilai EMTN with total nominal value of USD500,000,000 (full
nominal sebesar USD500.000.000 (nilai penuh) di amount) on the Singapore Exchange (SGX) as follow:
Singapore Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD500.000.000 4,75% 13 Mei/May 2025 Term Notes
233
Page 1137
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi Euro Medium Term Notes (EMTN) kedua The second EMTN is offered at 99.255% (ninety nine
ditawarkan dengan nilai 99,255% (sembilan puluh point two five five percent) of the principal amount of
sembilan koma dua lima lima persen) dari jumlah bonds. The interest is paid on semi-annual basis with
pokok obligasi. Bunga obligasi dibayarkan setiap the first interest payment was made on 13 November
semester, dengan pembayaran bunga pertama 2020, while the last interest payment and maturity date
dilakukan pada tanggal 13 November 2020, of the bonds principal on 13 May 2025 which is also the
sedangkan pembayaran bunga terakhir sekaligus redemption date of the principal amount of bonds. The
jatuh tempo obligasi adalah pada tanggal 13 Mei 2025 trustee of the EMTN bond issuance is Bank of New
yang juga merupakan tanggal pelunasan pokok dari York Mellon.
obligasi. Wali amanat dari penerbitan EMTN adalah
Bank of New York Mellon.
Pada tanggal 31 Desember 2024 dan 2023, peringkat As of 31 December 2024 and 2023, the second EMTN
EMTN kedua adalah Baa2 (Moody’s) dan BBB- (Fitch is rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
Ratings).
Pada tanggal 11 April 2019, Bank Mandiri On 11 April 2019 Bank Mandiri issued the first EMTN
menerbitkan Euro Medium Term Notes (EMTN) with total nominal value of USD750,000,000 (full
pertama dengan nilai nominal sebesar amount) on the Singapore Exchange (SGX) as follow:
USD750.000.000 (nilai penuh) di Singapore
Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD750.000.000 3,75% 11 April 2024 Term Notes
Obligasi Euro Medium Term Notes (EMTN) pertama The first EMTN is offered at 98.998% (ninety eight
ditawarkan dengan nilai 98,998% (sembilan puluh point nine nine eight percent) of the principal amount of
delapan koma sembilan sembilan delapan persen) bonds. The interest is paid on semi-annual basis with
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the first interest payment was made on 11 October
setiap semester, dengan pembayaran bunga pertama 2019, while the last interest payment and maturity date
dilakukan pada tanggal 11 Oktober 2019, sedangkan of the bonds principal on 11 April 2024 which is also
pembayaran bunga terakhir sekaligus jatuh tempo the redemption date of the principal amount of bonds.
obligasi adalah pada tanggal 11 April 2024 yang juga The payment of the bonds principal is fully paid on the
merupakan tanggal pelunasan pokok dari obligasi. maturity date. The trustee of the EMTN bond issuance
Pembayaran pokok obligasi telah dilakukan secara is Bank of New York Mellon.
penuh pada saat tanggal jatuh tempo. Wali amanat
dari penerbitan EMTN adalah Bank of New York
Mellon.
Pada tanggal 31 Desember 2024 dan 2023, peringkat As of 31 December 2024 and 2023, the first EMTN is
EMTN pertama adalah Baa2 (Moody’s) dan BBB- rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
(Fitch Ratings).
Entitas Anak Subsidiaries
Rupiah Rupiah
Pada tanggal 28 April 2021, Entitas Anak (Bank On 28 April 2021, the Subsidiary (Bank Mandiri Taspen
Mandiri Taspen (“Bank Mantap”)) menerbitkan dan (“Bank Mantap”)) issued and registered the Continuous
mendaftarkan Obligasi Berkelanjutan I Tahap II tahun Bonds I Phase II Year 2021 to the Indonesia Stock
2021 ke Bursa Efek Indonesia dengan nilai nominal Exchange with a nominal value of Rp2,000,000 with
sebesar Rp2.000.000 yang terdiri atas 2 (dua) seri: consist of 2 (two) series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 800.000 6,50% 28 April 2024 Series A
Seri B 1.200.000 7,25% 28 April 2026 Series B
234
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Bunga obligasi dibayarkan setiap triwulanan, dengan Bond interest is paid quarterly, with the first interest
pembayaran bunga pertama masing-masing seri akan payment for each series will be made on 28 July 2021
dilakukan pada tanggal 28 Juli 2021 sedangkan while the last interest payment as well as the maturity
pembayaran bunga terakhir sekaligus jatuh tempo of the bonds will be on 28 April 2024 for Series A and
obligasi adalah pada tanggal 28 April 2024 untuk Seri 28 April 2026 for Series B.
A dan tanggal 28 April 2026 untuk Seri B.
Wali amanat dari penerbitan Obligasi Berkelanjutan I The trustee of the issuance of the Continuous Bonds I
Tahap II tahun 2021 adalah PT Bank Permata Tbk. Phase II year 2021 is PT Bank Permata Tbk. As of 31
Pada tanggal 31 Desember 2024 dan 31 Desember December 2024 and 31 December 2023, the rating for
2023, peringkat Obligasi Berkelanjutan I Tahap II the Continuous Bonds I Phase II year 2021 Bank
tahun 2021 Bank Mantap menurut PT Fitch Ratings Mantap according to PT Fitch Ratings Indonesia is AA
Indonesia adalah AA (idn) (double A). (idn) (double A)
Pada tanggal 26 November 2019, Entitas Anak (Bank On 26 November 2019, the Subsidiary (Bank Mandiri
Mandiri Taspen “Bank Mantap”) menerbitkan dan Taspen “Bank Mantap”) issued and registered the
mendaftarkan Obligasi I Berkelanjutan Tahap I tahun Continuous Bond I Phase I Year 2019 to Indonesia
2019 ke Bursa Efek Indonesia dengan nilai nominal Stock Exchange with total nominal value of
sebesar Rp1.000.000 yang terdiri atas 2 (dua) seri: Rp1,000,000 in which consist of 2 (two) series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 700.000 7,90% 26 November 2022 Series A
Seri B 300.000 8,20% 26 November 2024 Series B
Bunga obligasi dibayarkan setiap triwulanan, dengan Bonds interest were paid on quarterly basis, with the
pembayaran bunga pertama dilakukan pada tanggal first interest payment was made on 26 February 2020,
26 Februari 2020, sedangkan pembayaran bunga while the last interest payment and maturity of the
terakhir sekaligus jatuh tempo obligasi adalah pada bonds on 26 November 2022 for Series A and
tanggal 26 November 2022 untuk Seri A dan 26 November 2024 for Series B which also the date for
26 November 2024 untuk Seri B yang juga principal repayment of each bond.
merupakan tanggal pelunasan pokok dari masing-
masing obligasi.
Wali amanat dari penerbitan Obligasi Berkelanjutan I Trustee for Continuous Bond I Phase I PT Bank
Tahap I Bank Mantap tahun 2019 adalah PT Bank Mandiri Taspen Year 2019 is PT Bank Permata Tbk.
Permata Tbk. Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, Continuous Bond I
2022 peringkat Obligasi Berkelanjutan I Tahap I Bank Phase I Bank Mantap Year 2019 is rated AA (idn)
Mantap tahun 2019 menurut PT Fitch Ratings (double A) by PT Fitch Ratings Indonesia.
Indonesia adalah AA (idn) (double A).
Bank Mantap tanpa persetujuan tertulis Wali Amanat Bank Mantap, without written approval from the
tidak akan melakukan hal-hal sebagai berikut: Trustee, will not do the following things: (i) reduce
(i) mengurangi modal ditempatkan dan disetor kecuali issued and paid-up capital unless there are provisions
karena adanya ketentuan Pemerintah atau Bank from the Government or Bank Indonesia; (ii) making
Indonesia; (ii) mengadakan perubahan bidang usaha; changes to business fields; (iii) carrying out a merger,
(iii) mengadakan penggabungan, konsolidasi, akuisisi consolidation, acquisition with another entity which
dengan entitas lain yang menyebabkan bubarnya causes the dissolution of Bank Mantap.
Bank Mantap.
235
Page 1139
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 11 November 2024 Entitas Anak On 11 November 2024, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) telah menerbitkan Tunas Finance) issued Mandiri Tunas Finance
Obligasi Berkelanjutan VI Mandiri Tunas Finance Continuing Bonds VI Phase IV Year 2024 (“Continuing
Tahap IV Tahun 2024 (”Obligasi Berkelanjutan VI Bonds VI Phase IV”) to the Indonesia Stock Exchange
Tahap IIV”) ke Bursa Efek Indonesia dengan nominal with total nominal value of Rp1,609,110 with details as
sebesar Rp1.609.110 dengan rincian sebagai berikut: follows:
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for Continuous Bonds VI Phase IV is
Tahap IV adalah PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk.
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 423.735 6,70% 19 Nov/Nov 2027 Series A
Seri B 1.185.375 7,25% 19 Nov/Nov 2027 Series B
PT Pefindo telah menetapkan kembali peringkat PT Pefindo has rated the Continuing Bonds as idAAA
idAAA (Triple A) terhadap Obligasi Berkelanjutan VI (Triple A) of Continuing Bonds IV Phase IV with the
Tahap IV terakhir sesuai dengan suratnya No. RTG- latest based on its report No. RTG-363/PEF-
363/PEF-DIR/X/2024 tanggal 8 Oktober 2024 untuk DIR/X/2024 dated 8 October 2024 for the period 6
periode 6 Maret 2024 sampai dengan 1 Maret 2025. March 2024 until 1 March 2025.
Peringkat Obligasi Berkelanjutan VI Tahap I, Tahap II, As of 31 December 2024 and 31 December 2023,
tahap III, dan IV menurut Pefindo pada tanggal based on Pefindo’s rating, Continuous Bonds VI Phase
31 Desember 2024 dan 31 Desember 2023 adalah I Phase II phase III and phase IV are rated idAAA
idAAA (Triple A). (Triple A).
Pada tanggal 28 Mei 2024 Entitas Anak (PT Mandiri On 28 May 2024, the Subsidiary (PT Mandiri Tunas
Tunas Finance) telah menerbitkan Obligasi Finance) issued Mandiri Tunas Finance Continuing
Berkelanjutan VI Mandiri Tunas Finance Tahap III Bonds VI Phase III Year 2024 (“Continuing Bonds VI
Tahun 2024 (”Obligasi Berkelanjutan VI Tahap III”) ke Phase III”) to the Indonesia Stock Exchange with total
Bursa Efek Indonesia dengan nominal sebesar nominal value of Rp1,163,085 with details as follows:
Rp1.163.085 dengan rincian sebagai berikut:
Wali amanat dari penerbitan Obligasi Berkelanjutan The trustee for Continuous Bonds VI Phase III is
VI Tahap III adalah PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia (Persero) Tbk.
(Persero) Tbk.
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 81.590 7,00% 28 Mei/May 2027 Series A
Seri B 1.081.495 7,25% 28 Mei/May 2027 Series B
236
Page 1140
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Pefindo telah menetapkan kembali peringkat PT Pefindo has rated the Continuing Bonds as idAAA
idAAA (Triple A) terhadap Obligasi Berkelanjutan VI (Triple A) of Continuing Bonds VI Phase III with the
Tahap III terakhir sesuai dengan suratnya No. RTG- latest based on its report No. RTG-132/PEF-
132/PEF-DIR/V/2024 tanggal 3 Mei 2024 untuk DIR/V/2024 dated 3 May 2024 for the period 6 March
periode 6 Maret 2024 sampai dengan 1 Maret 2025. 2024 until 1 March 2025.
Peringkat Obligasi Berkelanjutan VI Tahap I, Tahap II As of 31 December 2024 and 2023, based on Pefindo’s
dan Tahap III menurut Pefindo pada tanggal rating, Continuous Bonds VI Phase I, Phase II and
31 Desember 2024 dan 2023 adalah idAAA (Triple A). Phase III are rated idAAA (Triple A).
Pada tanggal 27 September 2023, Entitas Anak On 27 September 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds VI Phase II
Berkelanjutan VI Tahap II Tahun 2023 (''Obligasi Year 2023 (“Continuous Bonds VI Phase II”) with total
Berkelanjutan VI Tahap II'') dengan nilai nominal nominal value of Rp1,131,110 which consist of 2 (two)
sebesar Rp1.131.110 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 804.175 6,50% 27 September 2026 Series A
Seri B 326.935 6,75% 11 September 2028 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan The trustee for the issuance of Continuous Bonds VI
VI Tahap II adalah PT Bank Rakyat Indonesia Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
(Persero) Tbk.
Pada tanggal 11 Juli 2023, Entitas Anak (PT Mandiri On 11 July 2023, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan Obligasi Berkelanjutan Finance) issued Continuous Bonds VI Phase I Year
VI Tahap I Tahun 2023 (''Obligasi Berkelanjutan VI 2023 ("Continuous Bonds VI Phase I") with a nominal
Tahap I'') dengan nilai nominal sebesar Rp691.735 value of Rp691,735 consisting of 2 (two) series:
yang terdiri atas 2 (dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 439.660 6,00% 11 Juli/July 2026 Series A
Seri B 252.075 6,25% 11 Juli/July 2028 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
Tbk.
Entitas Anak telah memenuhi batasan-batasan yang Subsidiary has fulfilled the restrictions required in the
diwajibkan dalam perjanjian tersebut di atas. agreement above. As of 31 December 2024 and 2023,
Peringkat Obligasi Berkelanjutan VI Tahap I menurut based on Pefindo’s rating, Continuous Bonds VI Phase
Pefindo pada tanggal 31 Desember 2024 dan 2023 I is rated idAAA (Triple A).
adalah idAAA (Triple A).
237
Page 1141
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 23 Februari 2022, Entitas Anak On 23 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds V Phase III
Berkelanjutan V Tahap III Tahun 2022 (''Obligasi Year 2022 (“Continuous Bonds V Phase III”) with total
Berkelanjutan V Tahap III'') dengan nilai nominal nominal value of Rp1,228,055 which consist of 2 (two)
sebesar Rp1.228.055 yang terdiri atas 2 (dua) seri: series:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
23 Februari/
Seri A 851.440 5,90% February 2025 Series A
23 Februari/
Seri B 376.615 6,75% February 2027 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase III is PT Bank
Tahap III adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
Tbk.
Pada tanggal 20 Mei 2021, Entitas Anak (PT Mandiri On 20 May 2021, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds V
Obligasi Berkelanjutan V Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2021
Tahap II Tahun 2021 (“Obligasi Berkelanjutan V (“Continuous Bonds V Phase II”) to the Indonesia Stock
Tahap II”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,400,850
nominal sebesar Rp1.400.850 yang terdiri atas 2 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 915.150 7,00% 20 Mei/May 2024 Series A
Seri B 485.700 7,65% 20 Mei/May 2026 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase II is PT Bank
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
Tbk.
Pada tanggal 13 Agustus 2020, Entitas Anak On 13 August 2020, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) menerbitkan dan Finance) issued and registered Continuous Bonds V
mendaftarkan Obligasi Berkelanjutan V Mandiri Tunas Mandiri Tunas Finance Phase I Year 2020
Finance Tahap I Tahun 2020 (“Obligasi Berkelanjutan (“Continuous Bonds V Phase I”) to the Indonesia Stock
V Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp858,000 which
nominal sebesar Rp858.000 yang terdiri atas 2 (dua) consist of 2 (two) series:
seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
13 Agustus/
Seri A 472.000 8,00% August 2023 Series A
13 Agustus/
Seri B 386.000 8,60% August 2025 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase I is PT Bank
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk. Series A Bonds has
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal matured on 13 August 2023.
13 Agustus 2023.
238
Page 1142
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement stipulates several restrictions
beberapa pembatasan yang harus dipenuhi oleh that must be met by the Subsidiary, including providing
MTF, antara lain memberikan jaminan fidusia berupa fiduciary guarantees in the form of consumer financing
piutang dilunasi pembiayaan konsumen dan rasio receivables and total debt to equity ratio not exceeding
jumlah pinjaman terhadap ekuitas tidak melebihi rasio 10:1. Moreover, as long as the principal of the bonds
10:1. Selain itu, selama pokok obligasi belum dilunasi, has not been repaid, the Subsidiary is not permitted,
MTF tidak diperkenankan, antara lain melakukan among other things, to enter into a business merger
penggabungan usaha kecuali dilakukan pada bidang unless it is carried out in the same line of business and
usaha yang sama serta menjual atau mengalihkan sell or transfer more than 50% of the Subsidiary's
lebih dari 50% aset MTF kecuali untuk kegiatan usaha assets except for the daily business activities of the
MTF sehari-hari. Subsidiary.
Peringkat Obligasi Berkelanjutan V Tahap I, II dan III As of 31 December 2024 and 2023, based on Pefindo’s
menurut Pefindo pada tanggal 31 Desember 2024 rating, Continuous Bonds V Phase I, II and III are rated
dan 2023 adalah idAAA (Triple A). idAAA (Triple A).
Pada tanggal 26 Juli 2019, Entitas Anak (Mandiri On 26 July 2019, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2019
Tahap II Tahun 2019 (”Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase II”) to the Indonesia
Tahap II”) ke Bursa Efek Indonesia dengan nilai Stock Exchange with total nominal value of
nominal sebesar Rp2.000.000 yang terdiri atas 2 Rp2,000,000 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.342.000 8,90% 26 Juli/July 2022 Series A
Seri B 658.000 9,50% 26 Juli/July 2024 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase II is
Tahap II adalah PT Bank Mega Tbk. Obligasi Seri A PT Bank Mega Tbk. Series A Bonds has matured on
telah jatuh tempo pada tanggal 26 Juli 2022. 26 July 2022.
Pada tanggal 8 Januari 2019, Entitas Anak (Mandiri On 8 January 2019, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase I Year 2019
Tahap I Tahun 2019 (“Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase I”) to the Indonesia Stock
Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,000,000
nominal sebesar Rp1.000.000 yang terdiri atas 2 which consist of 2 (two) series:
(dua) seri:
Tingkat bunga tetap
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
8 Januari/
Seri A 800.000 9,40% January 2022 Series A
8 Januari/
Seri B 200.000 9,75% January 2024 Series B
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase I is PT
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Bank Rakyat Indonesia (Persero) Tbk. Series A Bonds
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal 8 has matured on 8 January 2022.
Januari 2022.
Peringkat Obligasi Berkelanjutan IV Tahap I dan II As of 31 December 2024 and 2023, based on Pefindo’s
menurut Pefindo pada tanggal 31 Desember 2024 rating, Continuous Bonds IV Phase I and II are rated
dan 2023 adalah idAAA (Triple A). idAAA (Triple A).
239
Page 1143
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 31 Desember 2024, seluruh efek-efek As of 31 December 2024, all securities issued by
yang diterbitkan oleh PT Mandiri Tunas Finance PT Mandiri Tunas Finance are secured by consumer
dijamin dengan piutang pembiayaan konsumen financing receivables amounted to Rp2,435,067
sebesar Rp2.435.067 (2023: Rp2.654.370) (Catatan (2023: Rp2,654,370) (Note 13f) and net investment
13f) dan investasi bersih dalam sewa pembiayaan finance leases amounted to Rp433,293
sebesar RpRp433.293 (2023: Rp763.080) (Catatan (2023: Rp763,080) (Note 14f).
14f).
Obligasi tersebut tidak dijamin dengan jaminan These bonds are not secured by any special collateral.
khusus. Dalam perjanjian perwaliamanatan juga The trustee agreement provides several negative
diatur beberapa pembatasan yang harus dipenuhi covenants to the Company, debt to equity ratio not to
oleh Entitas Anak, rasio jumlah pinjaman terhadap exceed 10:1. Moreover, during the year that the bond
ekuitas tidak melebihi rasio 10:1. Selain itu, selama principals are still outstanding, the Company is not
pokok obligasi belum dilunasi, Entitas Anak tidak allowed to, among others, merge unless performed on
diperkenankan, antara lain melakukan penggabungan the same business and to sell or assign more than 50%
usaha kecuali dilakukan pada bidang usaha yang of the Company’s asset, except for the Company’s
sama serta menjual atau mengalihkan lebih dari 50% normal business transactions. The Company has
aset Entitas Anak kecuali untuk kegiatan usaha complied with the covenants as required by the trustee
Entitas Anak sehari-hari. Entitas Anak telah agreements.
memenuhi batasan-batasan yang diwajibkan dalam
perjanjian tersebut diatas.
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk
Pada tanggal tanggal 07 Juni 2024, Entitas Anak On 07 June 2024, the Subsidiary (PT Bank Syariah
(PT Bank Syariah Indonesia (“BSI”)) menerbitkan Indonesia ("BSI")) issued the year 2024 Sustainable
Sukuk Mudharabah Berlandaskan Keberlanjutan I Mudharabah Sukuk I Bank BSI Phase I amounting to
Bank BSI Tahap I Tahun 2024 sebesar Rp3.000.000 Rp3,000,000 with maturity set on 24 June 2025.
dan akan jatuh tempo pada tanggal 24 Juni 2025.
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk I Bank BSI Phase I
Berkelanjutan I Bank BSI Tahap I Tahun 2024 ini Year 2024 is issued without physical certificates,
diterbitkan tanpa warkat, kecuali Sertifikat Jumbo except for the Jumbo Sukuk Mudharabah Certificate,
Sukuk Mudharabah yang diterbitkan untuk didaftarkan which is issued in the name of KSEI as proof of
atas nama KSEI sebagai bukti kepemilikan untuk ownership for the benefit of the Sukuk Mudharabah
kepentingan Pemegang Sukuk Mudharabah. Sukuk holders. Sustainable Mudharabah Sukuk I Bank BSI
Mudharabah Berlandaskan Keberlanjutan Phase I Year 2024 is issued with a rating of idAAA(sy)
Berkelanjutan I Bank BSI Tahap I Tahun 2024 (triple A Sharia) rated by Pefindo.
diterbitkan dengan peringkat idAAA(sy) (triple A
Syariah) berdasarkan pemeringkatan dari Pefindo.
Jumlah dana Sukuk Mudharabah Berlandaskan The total funds for Sustainable Mudharabah Sukuk I
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Bank BSI Phase I Year 2024 amount to Rp3,000,000,
Tahun 2024 sebesar Rp3.000.000, yang terdiri dari: consisting of: (a) Mudharabah Sukuk Series A with a
(a) Sukuk Mudharabah Seri A dengan jumlah dana total fund of Rp1,700,000 with a tenure of 370 calendar
Sukuk Mudharabah sebesar Rp1.700.000, dengan days from the issuance date and maturing on 24 June
jangka waktu 370 hari kalender sejak tanggal emisi 2025; (b) Mudharabah Sukuk Series B with a total fund
dan akan jatuh tempo pada tanggal 24 Juni 2025; (b) of Rp220,000 with a tenure of 2 years from the
Sukuk Mudharabah Seri B dengan jumlah dana issuance date and mature on 14 June 2026; and (c)
Sukuk Mudharabah sebesar Rp220.000 dengan Mudharabah Sukuk Series C with a total fund of
jangka waktu 2 (dua) tahun sejak Tanggal Emisi dan Rp1,080,000 with a tenure of 3 (three) years from the
akan jatuh tempo pada tanggal 14 Juni 2026; dan (c) issuance date and mature on 14 June 2027.
Sukuk Mudharabah Seri C dengan jumlah dana
Sukuk Mudharabah sebesar Rp1.080.000 dengan
jangka waktu 3 (tiga) tahun sejak tanggal emisi dan
akan jatuh tempo pada tanggal 14 Juni 2027.
240
Page 1144
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan)
Nisbah dan pendapatan bagi hasil Sukuk The profit-sharing ratio and revenue of Sustainable
Mudharabah Berlandaskan Keberlanjutan Mudharabah Sukuk I Bank BSI Phase I Year 2024 are
Berkelanjutan I Bank BSI Tahap I Tahun 2024 categorized as follows: (a) Mudharabah Sukuk Series
dikelompokkan menjadi: (a) Sukuk Mudharabah Seri A: The revenue sharing of the Mudharabah Sukuk is
A: pendapatan bagi hasil Sukuk Mudharabah yang calculated based on the multiplication of the profit-
dihitung berdasarkan perkalian antara Nisbah bagi sharing ratio, where the ratio for Sukuk holders is
hasil, dimana besarnya Nisbah Pemegang Sukuk 74.72% and BSI ratio is 25.28% of the distributed
adalah sebesar 74,72% dan Nisbah BSI adalah revenue, with a profit equivalent to 6.65% per annum;
sebesar 25,28% dari pendapatan yang dibagihasilkan (b) Mudharabah Sukuk Series B: The revenue sharing
dengan bagi hasil sebesar ekuivalen 6,65% per of the Mudharabah Sukuk is calculated based on the
tahun; (b) Sukuk Mudharabah Seri B: pendapatan multiplication of the profit-sharing ratio, where the ratio
bagi hasil Sukuk Mudharabah yang dihitung for Sukuk holders is 75.29% and BSI ratio is 24.71% of
berdasarkan perkalian antara Nisbah Bagi Hasil, the distributed revenue, with a profit equivalent to
dimana besarnya Nisbah Pemegang Sukuk adalah 6.70% per annum; and (c) Mudharabah Sukuk Series
sebesar 75,29% dan Nisbah BSI adalah sebesar C: The revenue sharing of the Mudharabah Sukuk is
24,71% dari pendapatan yang dibagihasilkan dengan calculated based on the multiplication of the profit-
bagi hasil sebesar ekuivalen 6,70% per tahun; dan (c) sharing ratio, where the ratio for Sukuk holders is
Sukuk Mudharabah Seri C: pendapatan bagi hasil 76.41% and BSI ratio is 23.59% of the distributed
Sukuk Mudharabah yang dihitung berdasarkan revenue, with a profit equivalent to 6.80% per annum.
perkalian antara Nisbah Bagi Hasil, dimana besarnya
Nisbah Pemegang Sukuk adalah sebesar 76,41% dan
Nisbah BSI adalah sebesar 23,59% pendapatan yang
dibagihasilkan dengan bagi hasil sebesar ekuivalen
6,80% per tahun.
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2024 BSI Sustainable Mudharabah
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Sukuk phase I is PT Bank Tabungan Negara (Persero)
Tahap I Tahun 2024 adalah PT Bank Tabungan Tbk.
Negara (Persero) Tbk.
Pada tanggal 30 September 2024, peringkat Sukuk As of 30 September 2024, rating of Sustainable
Mudharabah Berlandaskan Keberlanjutan I Bank BSI Mudharabah Sukuk I Bank BSI Phase I year 2024
Tahap I Tahun 2024 menurut Pefindo adalah according to Pefindo is idAAA(sy) (triple A sharia).
idAAA(sy) (triple A syariah).
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
Pada tanggal 20 Desember 2023 sampai On 20 December 2023 to 29 December 2023, the
29 Desember 2023, Entitas Anak PT Bank Syariah Subsidiary, PT Bank Syariah Indonesia provided a
Indonesia memberikan fasilitas committed line melalui committed line facility through an Interbank
Sertifikat Investasi Mudharabah Antarbank (SIMA) Mudharabah Investment Certificate (SIMA) amounting
sebesar Rp1.628.176 dengan jatuh tempo kurang dari to Rp1,628,176 with a maturity of less than one month
satu bulan yang memiliki nilai nisbah sekitar 6,25% - with a ratio of around 6.25% - 6.40%. This facility is not
6,40%. Fasilitas ini tidak dijamin dengan agunan guaranteed by special collateral, including not
khusus, termasuk tidak dijamin oleh Negara Republik guaranteed by the Republic of Indonesia or other third
Indonesia atau pihak ketiga lainnya. parties.
241
Page 1145
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
(lanjutan) (continued)
Pada tanggal 27 Juni 2024 sampai On 27 June 2024 to 28 June 2024, the Subsidiary,
28 Juni 2024, Entitas Anak PT Bank Syariah PT Bank Syariah Indonesia provided a committed line
Indonesia memberikan fasilitas committed line melalui facility through an Interbank Mudharabah Investment
Sertifikat Investasi Mudharabah Antarbank (SIMA) Certificate (SIMA) amounting to Rp930,000 with a
sebesar Rp930.000 dengan jatuh tempo kurang dari maturity of less than one month with a ratio of around
satu bulan yang memiliki nilai nisbah sekitar 6,1% - 6.1% - 6.48%. This facility is not guaranteed by special
6,48%. Fasilitas ini tidak dijamin dengan agunan collateral, including not guaranteed by the Republic of
khusus, termasuk tidak dijamin oleh Negara Republik Indonesia or other third parties.
Indonesia atau pihak ketiga lainnya.
Sukuk Mudharabah Muqayyadah I Tahap I dan II Sukuk Mudharabah Muqayyadah I Phase I and II
Pada tanggal 26 Juni 2023, Entitas Anak (PT Bank On 26 June 2023, the Subsidiary (PT Bank Syariah
Syariah Indonesia Tbk) telah menerbitkan Sukuk Indonesia Tbk) has issued a long term Sukuk
Mudharabah Muqayyadah Jangka Panjang Yang Mudharabah Muqayyadah without Public Offering I of
Dilakukan Tanpa Melalui Penawaran Umum I. PT Bank BSI Tbk for the Year 2023 Phase I (“Sukuk
PT Bank BSI Tbk Tahun 2023 Tahap I (“Sukuk Mudharabah Muqayyadah I Phase I”) with a nominal
Mudharabah Muqayyadah I Tahap I”) dengan nilai value of Rp3,759. On 26 March 2024, the Bank
nominal sebesar Rp3.759. Pada tanggal 26 Maret reissued Long-Term Restricted Mudharabah Sukuk
2024, Bank menerbitkan kembali Sukuk Mudharabah Without Public Offering I PT Bank BSI Tbk Year 2023
Muqayyadah Jangka Panjang yang Dilakukan Tanpa Phase II (“Sukuk Mudharabah Muqayyadah I Phase II”)
Melalui Penawaran Umum I PT Bank BSI Tbk Tahun with a nominal value of Rp7,762. On 20 December
2023 Tahap II (“Sukuk Mudharabah Muqayyadah I 2024, the Bank reissued Long-Term Restricted
Tahap II”) dengan nilai nominal sebesar Rp7.762. Mudharabah Sukuk Without Public Offering I PT Bank
Pada tanggal 20 Desember 2024, Bank menerbitkan BSI Tbk Year 2023 Phase III (“Sukuk Mudharabah
kembali Sukuk Mudharabah Muqayyadah Jangka Muqayyadah I Phase III”) with a nominal value of
Panjang yang Dilakukan Tanpa Melalui Penawaran Rp7,969 with maximum limit of Rp100,000. The profit-
Umum I PT Bank BSI Tbk Tahun 2023 Tahap III sharing ratio is 36.34% indicating approximately 0.55%
(“Sukuk Mudharabah Muqayyadah I Tahap III”) per annum. Profit sharing is paid on a quarterly basis
dengan nilai nominal sebesar Rp7.969 dengan and will mature on 26 December 2035 for Sukuk
maksimal plafon sebesar Rp100.000. Besarnya Mudharabah Muqayyadah I Phase I and 26 June 2036
nisbah adalah sebesar 36,34% yang diindikasikan Sukuk Mudharabah Muqayyadah I Phase II. The facility
sebesar 0,55% per tahun. Bagi hasil dibayarkan is not secured by any specific collateral, including not
setiap 3 (tiga) bulan dan akan jatuh tempo pada guaranteed by the Republic of Indonesia or any third
tanggal 26 Desember 2035 untuk Sukuk Mudharabah parties.
Muqayyadah I Tahap I dan 26 Juni 2036 untuk Sukuk
Mudharabah Muqayyadah I tahap II. Fasilitas ini tidak
dijamin dengan agunan khusus, termasuk tidak
dijamin oleh Negara Republik Indonesia atau pihak
ketiga lainnya.
Penerbitan sukuk tersebut dilakukan dalam rangka The issuance of the sukuk is carried out as part of the
kerjasama antara BSI dengan BP Tapera selaku collaboration between BSI and BP Tapera, where BSI
investor tunggal dimana BSI ditunjuk sebagai Bank is appointed as the Sharia Housing Financing
Penyalur KPR Tapera Syariah kepada peserta BP Distributor to BP Tapera participants. This collaboration
Tapera. Skema kerjasama tersebut diatur pada scheme is regulated under Law No. 4 year 2016 and
Undang-Undang No. 4 Tahun 2016 dan Peraturan Government Regulation No. 25 year 2020 regarding
Pemerintah No. 25 tahun 2020 perihal pembiayaan housing financing through Banks or financing
perumahan melalui Bank atau perusahaan companies.
pembiayaan.
PT Bank Mandiri (Persero) Tbk. dan Entitas Anak PT Bank Mandiri (Persero) Tbk. and the Subsidiaries
telah melakukan pembayaran bunga efek-efek yang have paid the interest of debt securities issued in
diterbitkan sesuai dengan jadwal pembayaran bunga accordance to interest payment schedule during the
selama tahun yang berakhir tanggal 31 Desember period and year ended 31 December 2024 and 2023.
2024 dan 2023.
242
Page 1146
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies
berikut: are as follows:
2024 2023
Rupiah Rupiah
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 83.066.804 66.733.622 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 55.630.182 53.782.999 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 6.953.432 7.916.626 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 2.108.300 2.707.117 (Note 54)
Total 147.758.718 131.140.364 Total
Mata uang asing Foreign currencies
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 55.490.699 47.866.831 (Note 54)
Fasilitas kredit yang diberikan
yang belum digunakan*) 35.161.166 33.193.967 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable letter
dibatalkan (Catatan 54) 15.486.231 12.965.346 of credit (Note 54)
Standby letter of credit Standby letter of credit
(Catatan 54) 10.200.389 12.052.165 (Note 54)
Total 116.338.485 106.078.309 Total
264.097.203 237.218.673
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit *) Including unused committed and uncommitted credit card facilities
yang belum digunakan.
Berikut adalah perubahan nilai tercatat atas Movements in carrying amount of commitments
komitmen dan kontinjensi dengan klasifikasi and contigencies classified as amortised cost upon
biaya perolehan diamortisasi berdasarkan stage stage for the period and year ended 31 December
untuk tahun yang berakhir 31 Desember 2024 2024 and 2023 are as follows:
dan 2023:
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 465.319 (437.006) (28.313 ) - - Stage 1 -
- Stage 2 (768.987) 1.548.182 (779.195) - - Stage 2 -
- Stage 3 (14.744) (331.936) 346.680 - - Stage 3 -
Total saldo awal Total beginning
setelah pengalihan 221.556.526 11.283.402 1.174.933 3.203.812 237.218.673 balance after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (8.582.410) (678.971) (208.535) - (9.469.916) carrying amount**)
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 177.916.870 4.343.013 200.750 1.485.965 183.946.598 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (140.446.994) (3.886.432) (980.261) (2.284.465) (147.598.152) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 28.887.466 (222.390) (988.046) (798.500) 26.878.530 during the year
Saldo akhir tahun***) 250.443.992 11.061.012 186.887 2.405.312 264.097.203 Ending balance***)
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk fasilitas uncomitted kredit yang diberikan yang belum ***) Including the unused uncommitted loan facilities for credit cards
digunakan untuk kartu kredit sebesar Rp38.193.178. amounted to Rp38,193,178.
243
Page 1147
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies
berikut (lanjutan): are as follows (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 222.612.365 9.250.636 305.472 2.891.019 235.059.492 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 4.018.909 (3.955.133) (63.776 ) - - Stage 1 -
- Stage 2 (8.241.809) 8.314.609 (72.800) - - Stage 2 -
- Stage 3 (25.776) (780.412) 806.188 - - Stage 3 -
Total saldo awal Total beginning balance
setelah pengalihan 218.363.689 12.829.700 975.084 2.891.019 235.059.492 after transfer
Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (15.646.437) (1.312.653) 292 - (16.958.798) carrying amount**)
New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
atau dibeli 170.138.089 5.664.912 964.146 2.232.149 178.999.296 purchased
Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
pengakuannya (150.980.403) (6.677.797) (303.761) (1.919.356) (159.881.317) derecognised
Total kenaikan/ Total increase/
(penurunan) (decrease)
tahun berjalan 3.511.249 (2.325.538) 660.677 312.793 2.159.181 during the year
Saldo akhir tahun***) 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Ending balance***)
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk fasilitas uncomitted kredit yang diberikan yang belum ***) Including the unused uncommitted loan facilities for credit cards
digunakan untuk kartu kredit sebesar Rp34.687.343. amounted to Rp34,687,343.
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
komitmen dan kontinjensi: commitments and contingencies:
2024 2023
Saldo awal tahun 1.143.758 2.073.429 Beginning balance
Pembalikan penyisihan selama Reversal during
tahun berjalan (33.828) (918.531) the year
Lain-lain*) 4.083 (11.140) Others*)
Saldo periode/akhir tahun 1.114.013 1.143.758 Ending balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
2024
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 471.888 475.959 163.893 32.018 1.143.758 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 11.016 (8.123) (2.893) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya - tidak Lifetime expected
mengalami penurunan credit losses
nilai (2.543) 41.132 (38.589) - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses
penurunan nilai (638) (1.755) 2.393 - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 479.723 507.213 124.804 32.018 1.143.758 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (178.621) 118.488 6.033 (8.443) (62.543) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 223.614 431.095 17.719 - 672.428 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (114.437) (385.584) (143.692) - (643.713) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
periode berjalan (69.444) 163.999 (119.940) (8.443) (33.828) during the period
Lain-lain**) 1.955 1.658 - 470 4.083 Others**)
Saldo akhir periode 412.234 672.870 4.864 24.045 1.114.013 Ending balance
*) Tidak menerapkan PSAK No. 109 *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation
244
Page 1148
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
komitmen dan kontinjensi (lanjutan): commitments and contingencies (continued):
2023
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 489.027 1.326.709 228.819 28.874 2.073.429 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
ekpektasian 12 bulan 24.437 (19.927) (4.510) - - credit losses
Kerugian kredit
ekspektasian sepanjang
umurnya - tidak Lifetime expected
mengalami penurunan credit losses
nilai (12.474) 18.975 (6.501) - - unimpaired
Kerugian kredit
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses
penurunan nilai (1.498) (284.265) 285.763 - - impaired
Total saldo awal Total beginning balance
setelah pengalihan 499.492 1.041.492 503.571 28.874 2.073.429 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (120.198) (199.279) (206.147) 3.246 (522.378) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau 227.749 383.547 110.631 - 721.927 originated or
dibeli purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (124.214) (749.704) (244.162) - (1.118.080) derecognised
Total (pembalikan)/ Total (reversal)/
pembentukan allowance
tahun berjalan (16.663) (565.436) (339.678) 3.246 (918.531) during the year
Lain-lain**) (10.941) (97) - (102) (11.140) Others**)
Saldo akhir tahun 471.888 475.959 163.893 32.018 1.143.758 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai komitmen dan impairment losses on commitments and
kontinjensi telah memadai. contingencies is adequate.
c. Informasi mengenai pengelompokan berdasarkan c. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
d. Simpanan nasabah dan simpanan dari bank lain d. Deposits from customers and deposits from other
yang dijadikan jaminan tunai untuk bank garansi banks pledged as collateral for bank guarantee and
dan letter of credit yang tidak dapat dibatalkan irrevocable letter of credit as of 31 December 2024
pada tanggal 31 Desember 2024 dan 2023 and 2023 were amounted to Rp9,415,024 and
adalah masing-masing sebesar Rp9.415.024 dan Rp12,294,275, respectively (Notes 21c and 24c).
Rp12.294.275 (Catatan 21c dan 24c).
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
Kolektibilitas estimasi kerugian atas komitmen Collectability of estimated losses on commitments
dan kontinjensi sesuai POJK diungkapkan pada and contingencies in accordance with FSA
Catatan 65. regulation are disclosed in Note 65.
32. BEBAN YANG MASIH HARUS DIBAYAR 32. ACCRUED EXPENSES
2024 2023
Beban bunga 2.406.669 1.922.706 Interest expense
Pengadaan aset tetap, Fixed assets, software,
perangkat lunak, operational,
operasional dan ATM 1.211.864 1.424.041 and ATM procurement
Pemasaran 240.143 576.801 Promotions
Tenaga kerja dan Third party labor service and
jasa pihak ketiga 187.183 168.852 outsourcing expenses
Iuran regulator 94.186 40.345 Regulator fee
Jasa profesional 58.134 80.914 Professional service costs
Pelatihan, pakaian dinas dan rekreasi 32.855 34.908 Training, uniform and recreation
Lain-lain 1.235.427 550.879 Others
Total 5.466.461 4.799.446 Total
245
Page 1149
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
32. BEBAN YANG MASIH HARUS DIBAYAR (lanjutan) 32. ACCRUED EXPENSES (continued)
Termasuk dalam pengadaan aset tetap, perangkat Included in the fixed assets, software, operational and
lunak, operasional dan ATM adalah utang kepada ATM procurement are payables to vendors related to
pemasok atau vendor terkait kegiatan operasional operational and maintenance activities for buildings,
dan pemeliharaan gedung, peralatan, perangkat equipments, software, ATM machines and Information
lunak, mesin ATM dan sistem Teknologi Informasi Technology System of the Group. Others consists of
Grup. Lain-lain terdiri dari beban yang masih harus accrued expenses related to fees to be paid in relation
dibayar terkait transaksi operasional kegiatan Grup, to Group’s operational activities, such as data
seperti biaya komunikasi data dan biaya listrik, air dan communication costs and costs of electricity, water and
gas. gas.
33. PERPAJAKAN 33. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
2024 2023
Bank Mandiri 239.701 239.757 Bank Mandiri
Entitas Anak 499.314 196.775 Subsidiaries
Total 739.015 436.532 Total
b. Utang pajak b. Taxes payable
2024 2023
Utang pajak kini Current income taxes payable
Bank Mandiri 592.492 549.319 Bank Mandiri
Entitas Anak 238.355 303.042 Subsidiaries
830.847 852.361
Utang pajak lainnya Other taxes payable
Bank Mandiri Bank Mandiri
Pajak Penghasilan Income Tax
Pasal 25 185.789 255.817 Article 25
Pasal 21 253.042 248.873 Article 21
Pasal 4 (2) 413.559 361.810 Article 4 (2)
Lain-lain 235.994 226.360 Others
1.088.384 1.092.860
Entitas Anak 1.159.411 745.681 Subsidiaries
2.247.795 1.838.541
Total 3.078.642 2.690.902 Total
c. Beban/(manfaat) pajak c. Tax expense/(benefit)
2024 2023
Beban pajak - kini: Tax expense - current:
Bank Mandiri 9.742.944 10.015.624 Bank Mandiri
Entitas Anak 3.604.090 2.892.050 Subsidiaries
13.347.034 12.907.674
Beban/(manfaat) pajak - tangguhan: Tax expense/(benefit) - deferred:
Bank Mandiri 2.147.315 1.674.707 Bank Mandiri
Entitas Anak (255.983) 50.630 Subsidiaries
1.891.332 1.725.337
Total 15.238.366 14.633.011 Total
Seperti yang dijelaskan pada Catatan 2ad, pajak As explained in Note 2ad, income tax for Bank
penghasilan untuk Bank Mandiri dan Entitas Mandiri and its Subsidiaries are calculated for each
Anak dihitung untuk setiap perusahaan sebagai company as a separate legal entity.
suatu badan hukum yang terpisah.
246
Page 1150
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini d. Tax expense - current
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax as
pada laporan laba rugi dan penghasilan shown in consolidated statement of profit or loss
komprehensif lain konsolidasian dan perhitungan and other comprehensive income and income tax
pajak penghasilan dan beban pajak kini untuk calculation and current tax expense for Bank
Bank Mandiri dan taksiran beban pajak kini Mandiri and the estimated current tax expense for
Entitas Anak adalah sebagai berikut: Subsidiaries are as follows:
2024 2023
Laba konsolidasian sebelum beban Consolidated income before tax
pajak dan kepentingan expense and non-controlling
nonpengendali 76.403.486 74.684.881 interests
Dikurangi: Less:
Laba sebelum beban pajak Income before tax expense of
Entitas Anak - setelah Subsidiaries - after
eliminasi 8.730.485 7.934.493 elimination
Dampak perubahan metode Impact of changes in
pencatatan investasi investment recognition
dari metode ekuitas ke from equity method to
metode biaya 4.646.779 3.963.179 cost method
Laba sebelum beban pajak dan Income before tax expense
kepentingan non and non-controlling interests
pengendali - Bank Mandiri saja 63.026.222 62.787.209 - Bank Mandiri only
Ditambah/(dikurangi) perbedaan Add/(deduct) permanent
permanen: differences:
Biaya yang tidak dapat
dikurangkan menurut
pajak/(pendapatan tidak Non-deductible expenses/
kena pajak) (1.165.913) (1.331.776) (non-taxable income)
Lain-lain 720.000 - Others
Ditambah/(dikurangi) perbedaan Add/(deduct) temporary
temporer: differences:
Cadangan kerugian penurunan
nilai dan penghapusan Allowance for impairment losses
kredit yang diberikan and write-offs of loans
dan piutang/pembiayaan and sharia receivables/
syariah (6.896.207) (7.085.029) financing
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan selain losses on financial
kredit yang diberikan assets other than loans
dan piutang/pembiayaan and sharia receivables/
syariah (190.356) (102.868) financing
Penyisihan biaya uang Provision for post-employment
penghargaan pegawai dan benefit expense,
cadangan atas bonus dan provisions for bonuses,
insentif, cuti dan leave and holiday
THR pegawai (4.270.730) (531.679) (THR) entitlements
Penyisihan atas estimasi Allowance for estimated
kerugian yang timbul losses arising from
dari kasus hukum (22.128) (20.451) legal cases
Estimasi kerugian atas komitmen Provision for estimated losses on
dan kontinjensi (21.767) (932.769) commitments contingencies
Penyusutan aset tetap 125.345 94.238 Depreciation of fixed assets
Kerugian/(keuntungan) yang Unrealised losses/(gains)
belum direalisasi dari on decrease/(increase)
penurunan/(kenaikan) in fair value of
nilai wajar efek-efek dan marketable securities
obligasi pemerintah - diukur and government bonds
pada nilai wajar melalui - fair value through
laporan laba rugi (25.704) (146.520) profit or loss
Penyisihan kerugian properti Allowance for possible losses of
terbengkalai (109) (16.547) abandoned properties
Taksiran laba menurut pajak 51.278.653 52.713.808 Estimated taxable income
Taksiran beban pajak - kini Estimated tax expense - current
Bank Mandiri 9.742.944 10.015.624 Bank Mandiri
Entitas Anak 3.604.090 2.892.050 Subsidiaries
Total 13.347.034 12.907.674 Total
247
Page 1151
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Pajak atas laba Bank Mandiri dan Entitas Anak Tax on Bank Mandiri and Subsidiaries (Group)’s
(Grup) sebelum pajak berbeda dari nilai teoritis profit before tax differs from the theoretical amount
yang mungkin muncul apabila menggunakan that would arise using the weighted average tax
rata-rata tertimbang tarif pajak terhadap laba rate applicable to profits on the consolidated
pada Grup dalam jumlah sebagai berikut: entities are follows:
2024 2023
Laba konsolidasian sebelum Consolidated income before
beban pajak dan kepentingan tax expense and
nonpengendali 76.403.486 74.684.881 non-controlling interest
Pajak dihitung dengan tarif Tax calculated at applicable
pajak berlaku 13.895.689 15.418.957 tax rates
Dampak pajak penghasilan pada: Income tax effect of:
Bank Mandiri Bank Mandiri
Penghasilan tidak kena pajak Income not subject to
dan pajak final (454.027) (381.257) tax and final tax
Beban yang tidak dapat
dikurangkan untuk tujuan Expenses not deductible for
perpajakan 232.504 128.219 tax purposes
Lain-lain 136.800 - Others
(84.723) (253.038)
Entitas Anak 1.427.400 (532.908) Subsidiaries
Total dampak pajak penghasilan 1.342.677 (785.946) Total tax effect
Beban pajak penghasilan 15.238.366 14.633.011 Income tax expense
Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia, Bank
Bank Mandiri dan Entitas Anak menyampaikan Mandiri and Subsidiaries submit the Annual
Surat Pemberitahuan Pajak Tahunan ke kantor Corporate Income Tax Returns to the tax office on
pajak atas dasar self-assessment. Kantor pajak the basis of self assessment. The Directorate
berhak memeriksa atau mengoreksi pajak dalam General of Tax may assess or amend taxes within
jangka waktu 5 (lima) tahun setelah tanggal pajak 5 (five) years from the tax due date.
terutang.
Undang-Undang Republik Indonesia Nomor 7 Law of the Republic of Indonesia Number 7 Year
Tahun 2021 tanggal 29 Oktober 2021 tentang 2021 dated 29 October 2021 regarding
Harmonisasi Peraturan Perpajakan (“Undang- Harmonization of Tax Regulations (“Law Number 7
Undang Nomor 7 Tahun 2021”) mengatur bahwa Year 2021”) stipulates that the income tax rate for
tarif pajak penghasilan Wajib Pajak badan dalam domestic corporate taxpayers and permanent
negeri dan bentuk usaha tetap adalah sebesar establishments is 22% (twenty two percent) with
22% (dua puluh dua persen) yang mulai berlaku effect from the 2022 fiscal year onwards.
pada tahun pajak 2022 dan seterusnya.
Berdasarkan Undang-Undang Republik Based on Law of the Republic of Indonesia
Indonesia Nomor 7 Tahun 1983 tentang Pajak Number 7 Year 1983 regarding Income Tax as
Penghasilan sebagaimana telah beberapa kali amended several times, most recently by Law
diubah terakhir dengan Undang-Undang Nomor 7 Number 7 Year 2021 and Government Regulation
Tahun 2021 dan Peraturan Pemerintah Republik of the Republic of Indonesia Number 55 Year 2022
Indonesia Nomor 55 Tahun 2022 tanggal dated 20 December 2022 regarding Amandment of
20 Desember 2022 tentang Penyesuaian Regulations related to Income Tax Sector,
Pengaturan di Bidang Pajak Penghasilan, Wajib domestic taxpayers in the form of public listed
Pajak dalam negeri yang berbentuk Perseroan companies with the total number of paid-up shares
Terbuka dengan jumlah keseluruhan saham yang traded on the stock exchange in Indonesia at least
disetor diperdagangkan pada bursa efek di 40% (forty percent) and fulfilling certain
Indonesia paling sedikit 40% (empat puluh requirements, may obtain a rate of 3% (three
persen) dan memenuhi persyaratan tertentu, percent) lower than the highest existing income tax
dapat memperoleh tarif sebesar 3% (tiga persen) rate.
lebih rendah dari tarif tertinggi pajak penghasilan
yang ada.
248
Page 1152
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
Republik Indonesia Nomor 40 Tahun 2023 of the Republic of Indonesia Number 40 Year 2023
tanggal 11 April 2023 tentang Bentuk dan Tata dated 11 April 2023 concerning Forms and
Cara Penyampaian Laporan Serta Daftar Wajib Procedures for Submitting Reports and Lists of
Pajak Dalam Rangka Pemenuhan Persyaratan Taxpayers regarding to Fulfilment of Requirements
Penurunan Tarif Pajak Penghasilan Bagi Wajib for Reduction of Income Tax Rates for Domestic
Pajak Dalam Negeri Yang Berbentuk Perseroan Taxpayers in the Form of Public Companies,
Terbuka, Wajib Pajak harus menyampaikan taxpayers must submit monthly reports on share
laporan bulanan kepemilikan saham atas emiten ownership of issuers or public companies and
atau perusahaan publik dan rekapitulasi yang recapitulations that have been reported from the
telah dilaporkan dari Biro Administrasi Efek dan Securities Administration Bureau and reports of
laporan kepemilikan saham yang memiliki share ownership that have special relations as part
hubungan istimewa sebagai bagian dari SPT of the Annual Income Tax Return for each Fiscal
Tahunan PPh untuk setiap Tahun Pajak. Year.
Berdasarkan Surat Keterangan No. DE/I/2025- Based on Statement Letter No. DE/I/2025-0197
0197 tanggal 6 Januari 2025 perihal Laporan dated 6 January 2025 concerning Monthly Report
Bulanan Kepemilikan Saham Emiten atau of Share Ownership of Issuers or Public
Perusahaan Publik dan Rekapitulasi yang Telah Companies and Reported Recapitulation (Form of
Dilaporkan (Formulir Lampiran POJK POJK Appendix No. 10/POJK.04/2020) from
No. 10/POJK.04/2020) dari PT Datindo Entrycom PT Datindo Entrycom (Administrative Bureau
(Biro Administrasi Efek atau BAE), yang Securities or BAE), which was submitted to Bank
disampaikan kepada Bank Mandiri, dimana BAE Mandiri, where the BAE stated that Bank Mandiri
menyatakan Bank Mandiri telah memenuhi had complied with the provisions of Article 65 of
ketentuan Pasal 65 Peraturan Pemerintah Government Regulation of the Republic of
Republik Indonesia Nomor 55 Tahun 2022 Indonesia No. 55 Year 2022 dated
tanggal 20 Desember 2022 tentang Penyesuaian 20 December 2022 regarding Amendment of
Pengaturan di Bidang Pajak Penghasilan. Regulations related to Income Tax Sector.
Peraturan Menteri Keuangan Republik Indonesia Regulation of the Minister of Finance of the
Nomor 40 Tahun 2023. Republic of Indonesia Number 40 Year 2023.
Bank berkeyakinan bahwa Bank akan memenuhi The Bank believes that the Bank will fulfil
persyaratan untuk memperoleh fasilitas the requirements to obtain the income tax
penurunan tarif pajak penghasilan untuk tahun rate reduction facility for the year ended
yang berakhir pada 31 Desember 2024 sesuai 31 December 2024 in accordance with the tax
ketentuan perpajakan tersebut di atas, sehingga provisions mentioned above, so that Bank
untuk pajak penghasilan badan Bank Mandiri Mandiri's corporate income tax for the year ended
untuk tahun yang berakhir pada tanggal 31 December 2024 is calculated using the tax rate
31 Desember 2024 dihitung dengan 19%.
menggunakan tarif pajak 19%.
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of
Republik Indonesia Nomor 136 Tahun 2024 Finance of the Republic of Indonesia Number 136
("PMK-136") tentang Pengenaan Pajak Year 2024 ("PMK-136") concerning the Imposition
Minimum Global Berdasarkan Kesepakatan of Global Minimum Tax Based on International
Internasional, ketentuan pengenaan pajak Agreements, the provisions for the imposition of
minimum global akan mulai berlaku di Indonesia, global minimum tax will come into force in
yurisdiksi di mana Bank didirikan, pada tanggal Indonesia, the jurisdiction where the Bank is
1 Januari 2025. Karena PMK-136 tidak berlaku incorporated, on 1 January 2025. Since PMK-136
pada tanggal pelaporan, Grup tidak memiliki is not effective at the reporting date, the Group
eksposur pajak kini terkait. Grup menerapkan does not have related current tax exposures.The
pengecualian PSAK 212 untuk mengakui dan Group applies the PSAK 212 exemption to
mengungkapkan informasi tentang aset dan recognise and disclose information on deffered tax
liabilitas pajak tangguhan yang terkait dengan assets and liabilities related to the Pillar Two
pajak penghasilan Pilar Dua. Sampai dengan income taxes. As of the authorisation date of these
tanggal otorisasi laporan keuangan konsolidasian consolidated financial statements, the Group is
ini, Grup saat ini masih menilai dampak terhadap currently still assessing the impact on the
penerapan peraturan tersebut. implementation of the regulation.
249
Page 1153
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto e. Deferred tax assets - net
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial between book value based on commercial and tax
dan menurut pajak adalah sebagai berikut: purposes are as follows:
2024
Dikreditkan/ Pengalihan
(dibebankan) pengendalian
Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/Control akhir/
Beginning (charged) to Charged to transfer of a Ending
balance profit or loss equity subsidiary balance
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan for loans and sharia
dan piutang/pembiayaan syariah 5.017.117 (1.310.279) - - 3.706.838 receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense, provision
atas bonus dan insentif, for bonuses, leave and
cuti dan THR pegawai 1.583.956 (811.439) (405) - 772.112 holiday (THR) entitlements
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 663.574 (36.168) - - 627.406 receivables/financing
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds
pemerintah - diukur pada - measured at fair value
nilai wajar melalui pendapatan through other
komprehensif lain 811.128 - 113.897 - 925.025 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 17.041 (4.204) - - 12.837 arising from legal cases
Penyisihan Allowance for possible losses
properti terbengkalai 13.194 (21) - - 13.173 on abandoned properties
Penyisihan kerugian Allowance for possible losses
agunan yang diambil alih 53.396 - - - 53.396 on repossessed asset
Aset pajak tangguhan 8.159.406 (2.162.111) 113.492 - 6.110.787 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Kerugian/(keuntungan) yang Unrealised loss/(gain) from
belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds -
pemerintah - diukur pada measured at fair value
nilai wajar melalui laba rugi (35.666) (4.884) - - (40.550) through profit & loss
Nilai buku aset tetap (108.089) 23.816 - - (84.273) Net book value of fixed assets
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi (140.951) (4.136) - - (145.087) contingencies
Aset pajak tangguhan neto - Deferred tax assets -
Bank Mandiri saja 7.874.700 (2.147.315) 113.492 - 5.840.877 Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.304.544 255.983 (1.003) (46.947) 2.512.577 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 10.179.244 (1.891.332) 112.489 (46.947) 8.353.454 deferred tax assets - net
Liabilitas pajak tangguhan Defered tax liabilities
Entitas Anak - - (9.278) - (9.278) Subsidiaries
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable
menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at
secara substansial telah berlaku pada tanggal consolidated statement of financial position dates.
laporan posisi keuangan konsolidasian.
Manajemen berpendapat bahwa terdapat Management believes that it is possible that future
kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised
mendatang akan memadai untuk against the temporary difference, which resulted in
mengkompensasi perbedaan temporer yang deferred tax assets.
menimbulkan aset pajak tangguhan tersebut.
250
Page 1154
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
temporer antara nilai buku menurut komersial between book value based on commercial and tax
dan menurut pajak adalah sebagai berikut purposes are as follows (continued):
(lanjutan):
2023
Dikreditkan/
(dibebankan)
Saldo ke laba rugi/ Dibebankan Saldo
awal/ Credited/ ke ekuitas/ akhir/
Beginning (charged) to Charged to Ending
balance profit or loss equity balane
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets:
Allowance for
Cadangan kerugian penurunan nilai impairment losses
kredit yang diberikan 6.363.273 (1.346.156) - 5.017.117 for loans and sharia
dan piutang/pembiayaan syariah receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense,
atas bonus dan insentif, provision for bonuses, leave and
cuti dan THR pegawai 1.692.770 (101.018) (7.796) 1.583.956 holiday (THR) entitlements
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 696.917 (33.343) - 663.574 receivables/financing
Keuntungan yang belum Unrealised gain from increased
direalisasi dari kenaikan fair value of marketable
nilai wajar efek-efek securities and
dan obligasi pemerintah - government bonds
diukur pada nilai wajar - measured at fair value
melalui pendapatan through other
komprehensif lain 931.086 - (119.958) 811.128 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 20.927 (3.886) - 17.041 arising from legal cases
Estimasi kerugian atas komitmen Estmated losses on commitments
dan kontinjensi 36.275 (36.275) - - and contingencies
Penyisihan kerugian Allowance for possible losses on
properti terbengkalai 16.338 (3.144) - 13.194 abandoned properties
Penyisihan kerugian Allowance for possible losses on
agunan yang diambil alih 53.396 - - 53.396 repossessed asset
Aset pajak tangguhan 9.810.982 (1.523.822) (127.754) 8.159.406 Deferred tax assets
Liabilitas pajak tangguhan: Deferred tax liabilities:
Keuntungan/(kerugian) yang Unrealised gain/(loss) from
belum direalisasi dari increase/(decrease) in
kenaikan/(penurunan) nilai wajar fair value of marketable securities
efek-efek dan obligasi and government bonds - fair value
pemerintah - nilai wajar through other
melalui laba rugi (7.827) (27.839) - (35.666) comprehensive income
Nilai buku aset tetap (125.994) 17.905 - (108.089) Net book value of fixed assets
Estimasi kerugian atas komitmen Estmated losses on commitments
dan kontinjensi - (140.951) - (140.951) and contingencies
Aset pajak tangguhan neto - Deferred tax assets
Bank Mandiri saja 9.677.161 (1.674.707) (127.754) 7.874.700 - Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.368.318 (50.630) (13.144) 2.304.544 - Subsidiaries
Total aset pajak tangguhan Total consolidated
konsolidasian - neto 12.045.479 (1.725.337) (140.898) 10.179.244 deferred tax assets - net
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable
menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at
secara substansial telah berlaku pada tanggal consolidated statement of financial position dates.
laporan posisi keuangan konsolidasian.
Manajemen berpendapat bahwa terdapat Management believes that it is possible that future
kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised
mendatang akan memadai untuk against the temporary difference, which resulted in
mengkompensasi perbedaan temporer yang deferred tax assets.
menimbulkan aset pajak tangguhan tersebut.
251
Page 1155
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
Republik Indonesia Nomor 74 Tahun 2024 of the Republic of Indonesia Number 74 Year 2024
("PMK-74") tentang Pembentukan Cadangan ("PMK-74") concerning the Establishment of
Piutang Tak Tertagih yang Boleh Dikurangkan Reserves for Uncollectible Receivables that Can Be
dari Penghasilan Bruto, terdapat perubahan pada Deductible from Gross Income, there are changes to
ketentuan perhitungan penyisihan piutang tak the provisions for calculating the allowance for
tertagih yang boleh dikurangkan dari penghasilan uncollectible receivables that can be deducted from
bruto. Selish lebih antara saldo awal cadangan gross income. The excess difference between the
piutang tak tertagih tahun 2024 yang dihitung initial balance of the 2024 uncollectible receivables
menggunakan PMK-74 dan saldo akhir cadangan reserve calculated using PMK-74 and the final
piutang tak tertagih tahun 2023 yang dihitung balance of the 2023 uncollectible receivables
menggunakan peraturan sebelumnya akan diakui reserve calculated using the previous regulation will
oleh Bank sebagai beban yang dapat be recognised by the Bank as a deductible expense
dikurangkan pada tahun fiskal 2024 dan 2025. in the 2024 and 2025 fiscal years. Related to this,
Terkait dengan hal tersebut, aset pajak the deferred tax assets utilized by the Bank in fiscal
tangguhan yang dimanfaatkan Bank pada tahun year 2024 are Rp1,301,982.
fiskal 2024 adalah sebesar Rp1.301.982.
f. Surat ketetapan pajak f. Tax assessment letter
Tahun pajak 2015 Fiscal year 2015
Berdasarkan hasil pemeriksaan pajak oleh According to the tax audit result from Tax Office,
Kantor Pajak, pada tanggal 26 November 2019, on 26 November 2019, the Bank received
Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment Letter (SKPKB) of
Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income Tax for fiscal year 2015
tahun fiskal 2015 sebesar Rp918.160 (termasuk amounted to Rp918,160 (including penalties)
denda) dimana yang disetujui oleh Bank hanya which accepted by Bank amounted to Rp201,197
sebesar Rp201.197 dan dicatat sebagai beban only and recorded as current tax expense - prior
pajak kini - tahun sebelumnya di laporan laba rugi year in the 2019 consolidated statement of profit or
konsolidasi tahun 2019. Pada tanggal loss. On 5 December 2019, the Bank has paid all
5 Desember 2019, Bank telah melakukan of the underpayment and has submitted an
pembayaran atas seluruh SKPKB PPh Badan objection letter on the SKPKB of Corporate Income
dan telah mengajukan surat keberatan atas Tax amounted to Rp716,963 to the Tax Office on
SKPKB PPh Badan yang tidak disetujui sebesar 20 February 2020.
Rp716.963 ke Kantor Pajak pada tanggal
20 Februari 2020.
Pada tanggal 26 November 2019, Bank juga On 26 November 2019, the Bank also received
menerima SKPKB atas PPh Pasal 21, PPh Pasal Underpayment Tax Assessment Letter (SKPKB)
23 dan PPh Pasal 4 ayat (2) sebesar Rp28.255 for income tax article 21, 23 and 4 paragraph (2)
(termasuk denda) dan Pajak Pertambahan Nilai amounted to Rp28,255 (including penalties) and
(PPN) berikut Surat Tagihan Pajak (STP) Value Added Tax (VAT) and Surat Tagihan Pajak
sebesar Rp247.544 (termasuk denda) untuk (STP) amounted to Rp247,544 (including
tahun fiskal 2015. Pada tanggal 5 Desember penalties) for 2015 fiscal year. On 5 December
2019, Bank telah melakukan pembayaran atas 2019, the Bank has paid the entire SKPKB. Bank
seluruh SKPKB tersebut. Bank tidak akan will not file an objection to SKPKB PPh Article 21,
mengajukan keberatan atas SKPKB PPh Pasal PPh Article 23 and PPh Article 4 paragraph (2)
21, PPh Pasal 23 dan PPh Pasal 4 ayat (2) amounted to Rp28,255 and has submitted an
sebesar Rp28.255 dan telah mengajukan surat objection letter to the SKPKB VAT amounted to to
keberatan atas SKPKB PPN sebesar Rp247.544 Rp247,544 to the Tax Office on 20 February 2020.
ke Kantor Pajak pada tanggal 20 Februari 2020.
252
Page 1156
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2015 (lanjutan) Fiscal year 2015 (continued)
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
disetujui diatas sebesar Rp964.507 dimana Bank approved above amounted to Rp964,507 where
telah mengajukan keberatan, dicatat sebagai the Bank has filed an objection, and recognised as
pajak dibayar dimuka pada tanggal 31 Desember prepaid tax on 31 December 2021 and 2020.
2021 dan 2020.
Pada tanggal 26 Januari 2021, Bank telah On 26 January 2021, the Bank has received the
menerima hasil putusan keberatan PPh Badan decision on the objection to Corporate Income Tax
untuk tahun fiskal 2015, yang mengurangi jumlah (CIT) for the 2015 fiscal year, which reduces the
pajak dalam surat keberatan dari Rp716.963 amount of tax in the objection letter from
menjadi Rp544.853. Bank juga telah menerima Rp716,963 to Rp544,853. The Bank also received
hasil putusan keberatan PPN untuk tahun fiskal the decision on the VAT objection for the 2015
2015, yang mengurangi jumlah pajak dalam surat fiscal year, which reduced the amount of tax in the
keberatan dari Rp247.544 menjadi Rp221.199. objection letter from Rp247,544 to Rp221,199. The
Bank tidak setuju dengan hasil putusan Bank does not agree with the objection decision
keberatan dan telah mengajukan banding ke and has submitted an appeal to the Tax Court on
Pengadilan Pajak pada tanggal 16 April 2021. 16 April 2021.
Pada tanggal 9 Juni 2023, Pengadilan Pajak On 9 June 2023, the Tax Court read the verdict of
telah membacakan putusan banding PPh Badan the appeal for Corporate Income Tax (CIT) and
dan PPN. Pengadilan Pajak mengabulkan Value Added Tax (VAT). The Tax Court fully
seluruhnya permohonan banding PPh Badan, granted the CIT appeal, which reduced the amount
yang mengurangi jumlah pajak dalam surat of tax in the appeal letter from Rp544,853 to RpNil.
banding dari Rp544.853 menjadi RpNihil. The Tax Court also fully granted the VAT appeal,
Pengadilan Pajak juga mengabulkan seluruhnya which reduced the amount of tax in the appeal
permohonan banding PPN, yang mengurangi letter from Rp221,199 to RpNil. On 15 September
jumlah pajak dalam surat banding dari 2023, the Tax Office submitted judicial review to
Rp221.199 menjadi RpNihil. Pada tanggal the Supreme Court regarding the Tax Court
15 September 2023, Kantor Pajak mengajukan decision on CIT. In relation to the Judicial Review,
permohonan peninjauan kembali ke Mahkamah the Bank has submitted response in the form of
Agung atas Putusan Banding PPh Badan. Counter Memorial of Judicial Review to the
Sehubungan dengan adanya Permohonan Supreme Court on 18 October 2023, stating that
Peninjauan Kembali tersebut, Bank telah the Tax Court decision is in accordance with the
memberikan jawaban dalam bentuk Kontra applicable laws and regulations.
Memori Peninjauan Kembali kepada Mahkamah
Agung pada tanggal 18 Oktober 2023, yang
menyatakan bahwa putusan Pengadilan Pajak
telah sesuai dengan ketentuan peraturan
perundang-undangan yang berlaku.
Pada tanggal 6 Agustus 2024, Mahkamah Agung On 6 August 2024, the Supreme Court denied the
telah memutuskan menolak Permohonan Judicial Review requested by the Tax Office
Peninjauan Kembali yang diajukan Kantor Pajak regarding the Appeal Decision on Corporate
terhadap Putusan Banding atas PPh Badan, Income Tax, by upholding the Appeal Decision
dengan mempertahankan Putusan Banding yang which reduced the amount of tax from Rp544,853
mengurangi jumlah pajak dari Rp544.853 to RpNil.
menjadi RpNihil.
253
Page 1157
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2016 Fiscal year 2016
Berdasarkan hasil pemeriksaan pajak oleh Based on the result of the tax audit from Tax Office
Kantor Pajak, pada tanggal 17 November 2020, on 17 November 2020, the Bank has received an
Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment (SKPKB) on
Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income tax for the 2016 fiscal year
tahun fiskal 2016 sebesar Rp1.293.817 amounted to Rp1,293,817 (including penalties),
(termasuk denda) dimana yang disetujui oleh which was accepted by the Bank for only
Bank hanya sebesar Rp175.592 dan dicatat Rp175,592 and recorded as current tax expense -
sebagai beban pajak kini - tahun sebelumnya di prior year in the 2020 consolidated statement of
laporan laba rugi konsolidasi tahun 2020. Pada profit or loss. On 27 November 2020, Bank has
tanggal 27 November 2020, Bank telah paid all SKPKB Corporate Income Tax and has
melakukan pembayaran atas seluruh SKPKB submitted an objection letter for the SKPKB
PPh Badan sebesar Rp1.118.225 ke Kantor amounted to Rp1,118,225 to the Tax Office.
Pajak.
Pada tanggal 17 November 2020, Bank juga On 17 November 2020, the Bank also received
menerima SKPKB atas PPh Pasal 21 sebesar SKPKB on Income Tax Article 21 amounted to
Rp31.492 dan Pajak Pertambahan Nilai (PPN) Rp31,492 and Value Added Tax (VAT) also the tax
berikut Surat Tagihan Pajak (STP) sebesar collection letter (STP) amounted to Rp128,766
Rp128.766 (termasuk denda) untuk tahun fiskal (including penalties) for the 2016 fiscal year. On 27
2016. Pada tanggal 27 November 2020, Bank November 2020, Bank has paid all the SKPKB,
telah melakukan pembayaran atas seluruh and will not submit an objection to SKPKB Article
SKPKB tersebut. Bank tidak akan mengajukan 21 amounted to Rp31,492 and SKPKB VAT
keberatan atas SKPKB PPh Pasal 21 sebesar amounted to Rp128,766. All underpayments are
Rp31.492 dan SKPKB PPN sebesar Rp128.766. charged to the 2020 consolidated statement of
Seluruh kurang bayar tersebut dibebankan ke profit or loss.
laporan laba rugi konsolidasian tahun 2020.
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
disetujui di atas sebesar Rp1.118.225 dimana approved above amounted to Rp1,118,225 where
Bank mengajukan keberatan, dicatat sebagai the Bank filed an objection, was recorded as
pajak dibayar dimuka pada tanggal prepaid tax on 31 December 2021. The Bank has
31 Desember 2021. Bank telah mengajukan surat submitted an objection letter to the SKPKB for
keberatan atas SKPKB PPh Badan yang tidak Corporate Income Tax (CIT) which was not
disetujui sebesar Rp1.118.225 ke Kantor Pajak approved amounted to Rp1,118,225 to Tax Office
pada tanggal 10 Februari 2021. on 10 February 2021.
Pada tanggal 7 Februari 2022, Bank telah On 7 February 2022, the Bank received the
menerima hasil putusan keberatan PPh Badan, decision on objection to CIT which reduced the
yang mengurangi jumlah pajak dalam surat amount of tax in the objection letter from
keberatan dari Rp1.118.225 menjadi Rp213.760. Rp1,118,225 to Rp213,760. On 21 March 2022,
Pada tanggal 21 Maret 2022, Bank telah the Bank received a tax refund for the objection to
menerima pengembalian pajak atas hasil putusan Corporate Income Tax in the amount of Rp909,489
keberatan PPh Badan tersebut sebesar and recorded it as a deduction from prepaid tax
Rp909.489 dan dicatat sebagai pengurang payments. The Bank did not agree with the results
pembayaran pajak dibayar dimuka. Bank tidak of the objection decision and has submitted an
setuju dengan hasil putusan keberatan dan telah appeal to the Tax Court on 28 April 2022. As of the
mengajukan banding ke Pengadilan Pajak pada authorisation date of these consolidated financial
tanggal 28 April 2022. Sampai dengan tanggal statements, the appeal process at the Tax Court is
otorisasi laporan keuangan konsolidasian ini, still ongoing.
proses banding di Pengadilan Pajak masih
berlangsung.
254
Page 1158
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
34. LIABILITAS IMBALAN KERJA 34. EMPLOYEE BENEFIT LIABILITIES
2024 2023
Penyisihan biaya uang penghargaan Provision for post-employment
pegawai (Catatan 51) 3.495.175 3.553.213 benefit (Note 51)
Provisions for bonuses,
Cadangan atas bonus, insentif, incentive, leave and
cuti dan THR 3.664.843 8.341.416 holiday (THR) entitlements
Total 7.160.018 11.894.629 Total
Penyisihan biaya uang penghargaan pegawai meliputi Provision for post-employment benefit such as pension
uang pensiun dan remunerasi jangka panjang lainnya fund and other long term remuneration are in
sesuai dengan kebijakan Bank dan Entitas Anak yang accordance with the Bank and Subsidiaries’ policy
dihitung dengan perhitungan aktuaris. which are calculated using actuarial calculation.
35. LIABILITAS LAIN-LAIN 35. OTHER LIABILITIES
2024 2023
Rupiah Rupiah
Liabilitas kepada pemegang polis 7.474.601 6.826.438 Liabilities to policyholders
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit 4.498.184 7.988.394 credit card transactions
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 4.242.085 594.381 (not directly attributable)
Liabilitas kepada pihak ketiga 2.093.113 2.316.954 Liabilities to third parties
Utang transaksi nasabah 1.560.159 1.763.561 Customers transaction payables
Liabilitas sewa 1.481.045 827.903 Lease liabilities
Pendapatan diterima dimuka Deferred income
yang teratribusi 1.117.656 1.023.992 (directly attributable)
Setoran jaminan 998.341 782.525 Guarantee deposits
Liabilitas terkait dengan transaksi Liabilities related to customers
transfer nasabah 815.693 352.988 transfer transactions
Liabilitas dana pensiun dan Pension fund and
JHT pensiun 800.295 1.190.519 pension plan liabilities
Liabilitas terkait dengan unit-link 742.344 721.960 Liabilities related to unit-link
Liabilitas transaksi asuransi 707.508 691.011 Insurance transaction liabilities
Liabilitas kepada dealer 667.172 1.035.958 Liabilities to dealer
Liabilitas zakat 235.682 196.774 Zakat liabilities
Liabilitas terkait dengan transaksi Liabilities related to treasury
treasuri 87.682 72.313 transactions
Liabilitas spot 15.586 5.137 Spot liabilities
Penyisihan atas estimasi kerugian Provision for losses that arise
yang timbul dari kasus hukum 3.021 2.989 from legal cases
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance - 10.858 finance transactions
Lain-lain 1.888.202 1.911.691 Others
Total 29.428.369 28.316.346 Total
255
Page 1159
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
2024 2023
Mata uang asing Foreign currencies
Term Deposits Valas Foreign Exchange Term
Devisa Hasil Ekspor 3.862.800 3.718.375 Deposits from Export Activities
Pendapatan diterima dimuka Deferred income
yang tidak teratribusi 2.075.283 539.309 (not directly attributable)
Liabilitas terkait dengan transaksi Customers transfer
transfer nasabah transactions
(Catatan 62.B.(iv)) 768.298 2.596.090 (Note 62.B.(iv))
Liabilitas kepada pihak ketiga 487.337 89.225 Liabilities to third parties
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance 422.451 1.000.360 finance transactions
Setoran jaminan (Catatan 62.B.(iv)) 369.906 587.877 Guarantee deposits (Note 62.B.(iv))
Liabilitas terkait dengan transaksi Liabilities related to
treasuri 317.456 - treasury transactions
Liabilitas sewa (Catatan 62.B.(iv)) 135.535 167.065 Lease liabilities (Note 62.B.(iv))
Liabilitas transaksi asuransi 19.961 19.039 Insurance transaction liabilities
Liabilitas transaksi nasabah 4.893 - Liabilities related to customers
Liabilitas terkait dengan Liabilities related to ATM and
transaksi ATM dan kartu kredit credit card transactions
(Catatan 62.B.(iv)) 22.379 4.340 (Note 62.B.(iv))
Liabilitas terkait dengan unit-link 5.184 4.945 Liabilities related to unit-link
Liabilitas spot - 316 Spot liabilities
Lain-lain 2.211.648 355.926 Others
Total 10.703.131 9.082.867 Total
40.131.500 37.399.213
Liabilitas kepada pemegang polis terdiri dari liabilitas Liabilities to policyholders consist of liabilities of the
Entitas Anak (2024: PT AXA Mandiri Financial Subsidiary (2024: PT AXA Mandiri Financial Services,
Services, 2023: PT AXA Mandiri Financial Services dan 2023: PT AXA Mandiri Financial Services and PT
PT Asuransi Jiwa Inhealth Indonesia) sebagai berikut: Asuransi Jiwa Inhealth Indonesia) as follows:
2024 2023
Manfaat polis masa depan dari Future policy benefits from
produk non unit-link 7.001.569 5.545.895 non unit-link products
Utang klaim 198.737 287.424 Claim payables
Estimasi liabilitas klaim 168.985 423.837 Estimated claim liabilities
Premi yang belum merupakan
pendapatan 105.310 569.282 Unearned premiums
Total 7.474.601 6.826.438 Total
Liabilitas manfaat polis masa depan adalah jumlah Liability for future policy benefits is the amount of funds
dana yang harus disediakan oleh penanggung untuk that must be provided by the insurer to pay benefits and
membayar manfaat dan klaim di masa yang akan claims in the future to the party as stated in the policy.
datang kepada pihak sebagaimana dinyatakan dalam Changes in liability for future policy benefits are
polis. Perubahan liabilitas manfaat polis masa depan recognised in profit or loss for the year. Liability for
diakui dalam laba rugi tahun berjalan. Liabilitas future policy benefits has been calculated using the
manfaat polis masa depan telah dihitung Gross Premium Reserve method and the daily method.
menggunakan metode Gross Premium Reserve The assumptions used to calculate future liability
maupun metode harian. Asumsi-asumsi yang dipakai reserves for policyholders with Gross Premium
untuk menghitung cadangan liabilitas masa depan Reserves are based on the best estimate assumptions
pemegang polis dengan Gross Premium Reserve for 2024 which include assumptions on mortality,
adalah berdasarkan asumsi estimasi terbaik tahun morbidity, lapses expenses, inflation rates and interest
2024 yang meliputi asumsi tingkat mortalita, rates.
morbidita, tingkat pembatalan polis, biaya, tingkat
inflasi, dan tingkat suku bunga.
Premi yang belum merupakan pendapatan adalah Unearned premiums are the portion of premiums that
bagian dari premi yang belum diakui sebagai have not been recognised as income because the
pendapatan karena masa pertanggungannya masih coverage period is still running at the end of the year.
berjalan pada akhir tahun. Cadangan atas premi yang Reserves for unearned premiums are calculated using
belum merupakan pendapatan dihitung dengan the daily amortisation method with consideration for the
menggunakan metode amortisasi harian dengan policy coverage period as calculated by the actuary.
mempertimbangkan masa pertanggungan polis yang
dihitung oleh aktuaris.
256
Page 1160
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Estimasi liabilitas klaim adalah estimasi liabilitas atas Estimated claim liability is estimated liability for
klaim-klaim asuransi yang telah terjadi, yaitu klaim- insurance claims that have occurred, which are claims
klaim yang belum diajukan oleh provider, serta klaim- that have not been submitted by the provider, as well
klaim yang sudah diterima namun belum ditentukan as claims that have been received but the replacement
nilai gantinya. value has not been determined.
Utang klaim adalah utang atas klaim-klaim asuransi Claims payable is an payable of insurance claims that
yang telah diterima dan disetujui. have been received and approved.
Liabilitas dana pensiun dan JHT pensiun merupakan Pension fund and pension plan liablities are liabilities of
Liabilitas Entitas Anak (PT Bank Mandiri Taspen) a subsidiary (PT Bank Mandiri Taspen) to retirees,
kepada pensiunan, dimana Entitas Anak berperan where the Subsidiary acts as a distributor of pension
sebagai penyalur dana pensiun dari nasabah Entitas funds from the Subsidiary’s customers to the retirees of
Anak kepada pensiunan nasabah. those customers.
Utang transaksi nasabah sebagian besar terdiri dari Customer transaction payables mostly consist of
utang yang timbul dari transaksi perdagangan efek payables arising from securities trading transactions of
Entitas Anak. Subsidiaries.
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange from export
rekening khusus eksportir ditempatkan pada Bank proceeds from exporters’ special account are placed in
Indonesia melalui rekening Bank sesuai mekanisme Bank Indonesia through Bank’s accounts in accordance
pasar. with market mechanisms.
Liabilitas terkait dengan transaksi ATM dan kartu Liabilities related to ATM and credit card transactions
kredit terdiri dari liabilitas atas transaksi ATM dalam consist of liabilities from ATM transactions within ATM
jaringan ATM Bersama, ATM Link dan ATM Prima Bersama, ATM Link and ATM Prima network and
dan liabilitas kepada Visa dan Master Card dan JCB liabilities to Visa and Master Card and JCB for credit
untuk transaksi kartu kredit. card transactions.
Liabilitas terkait dengan unit-link merupakan liabilitas Liabilities related to unit-link represents unit-link
unit-link kepada pihak ketiga dan liabilitas pemegang liabilities to third parties and liabilities to unit-link fund
dana unit-link Entitas Anak (PT AXA Mandiri Financial holders of Subsidiary (PT AXA Mandiri Financial
Services). Services).
Liabilitas terkait dengan transaksi transfer nasabah Liabilities related to customers’ transfer transactions
terdiri dari transaksi pengiriman uang yang masih represent transfer funds in various currencies that need
harus diselesaikan dalam berbagai mata uang dari to be settled from or to customers’ accounts.
dan atau ke rekening nasabah.
Setoran jaminan merupakan jaminan uang tunai yang Guarantee deposit is a cash guarantee deposited by
disetorkan oleh nasabah atas transaksi ekspor, impor customers related to export, import transaction and
dan penerbitan bank garansi. issuance of bank guarantees.
Liabilitas kepada dealer merupakan liabilitas Entitas Liabilities to dealers are liabilities of the Subsidiaries
Anak (PT Mandiri Tunas Finance dan PT Mandiri (PT Mandiri Tunas Finance and PT Mandiri Utama
Utama Finance) kepada dealer kendaraan bermotor Finance) to motor vehicle dealers related to financing
terkait pembiayaan yang diberikan Entitas Anak provided by the Subsidiaries to customers.
kepada nasabah.
Pendapatan diterima dimuka yang teratribusi secara Directly attributable deferred income consists of income
langsung terdiri dari pendapatan provisi/komisi kredit from provisions/commissions of loans and sharia
dan piutang/pembiyaan syariah yang terkait langsung receivables/financing which directly attributable to
dengan pemberian kredit dan piutang/pembiyaan unamortised loans and sharia receivables/financing
syariah yang belum diamortisasi. granted.
257
Page 1161
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Pendapatan diterima dimuka yang tidak teratribusi Non directly attributable deferred income consists of
secara langsung terdiri dari pendapatan provisi/komisi provisions/commissions of loans and sharia
kredit dan piutang/pembiyaan syariah yang tidak receivables/financing that are not directly attributable to
terkait langsung dengan pemberian kredit dan the unamortised loans and sharia receivables/financing
piutang/pembiyaan syariah yang belum diamortisasi. granted.
Lain-lain terutama terdiri dari rekening antar kantor Others mainly consist of interoffice accounts and
dan liabilitas terkait transaksi perdagangan, titipan liabilities related to trade transactions, deposits and
dan transaksi yang masih harus diselesaikan. transaction remains to be settled.
Pengungkapan liabilitas sewa pada tanggal The disclosure of lease liabilities as of 31 December
31 Desember 2024 dan 2023 sebagai berikut: 2024 and 2023 are as follows:
2024
Beban bunga Pengalihan
atas liabilitas Liabilitas sewa pengendalian
Penambahan sewa/ yang telah atas entitas
Saldo sewa/ Interest expense dibayarkan/ anak/Control Saldo
1 Januari/ Additions of on lease Payments of transfer of a 31 Desember/
January 2024 lease liabilities liabilities lease liabilities subsidiary December 2024
Kategori aset pendasar Underlying assets
Kendaraan bermotor 376.488 268.513 24.317 (275.121) - 394.197 Vehicles
Bangunan - rumah dinas 13.100 103.304 736 (102.665) - 14.475 Building - office residence
Bangunan - gedung kantor 591.568 1.278.943 45.054 (1.249.964) (16.662) 648.939 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 13.812 510.607 58.300 (23.750) - 558.969 equipment and computer
Total 994.968 2.161.367 128.407 (1.651.500) (16.662) 1.616.580 Total
2023
Beban bunga
atas liabilitas Liabilitas sewa
Penambahan sewa/ yang telah
Saldo sewa/ Interest expense dibayarkan/ Saldo
1 Januari/ Additions of on lease Payments of 31 Desember/
January 2023 lease liabilities liabilities lease liabilities December 2023
Kategori aset pendasar Underlying assets
Kendaraan bermotor 386.924 245.240 25.553 (281.229) 376.488 Vehicles
Bangunan - rumah dinas 7.671 122.701 454 (117.726) 13.100 Building - office residence
Bangunan - gedung kantor 447.110 1.379.002 41.517 (1.276.061) 591.568 Building - office building
Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 26.329 3.047 1.589 (17.153) 13.812 equipment and computer
Total 868.034 1.749.990 69.113 (1.692.169) 994.968 Total
Liabilitas lain-lain terkait sewa berdasarkan jangka Other liabilities related to leases by period:
waktu:
2024 2023
Jangka pendek 204.450 211.261 Short term
Jangka panjang 1.412.130 783.707 Long term
Total 1.616.580 994.968 Total
Analisis jatuh tempo liabilitas lain-lain terkait sewa Analysis of the maturities of other liabilities related to
sebagai berikut: leases as follows:
2024 2023
1 tahun 204.450 211.261 1 year
2 tahun 366.285 377.366 2 years
3 tahun 549.115 228.027 3 years
4 tahun 310.600 55.632 4 years
5 tahun 140.907 122.682 5 years
> 5 tahun 45.223 - > 5 years
Total 1.616.580 994.968 Total
258
Page 1162
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA 36. FUND BORROWINGS
2024 2023
Rupiah Rupiah
Pihak berelasi Related parties
(h) Lain-lain (Catatan 56) 4.627.957 2.481.824 Others (Note 56) (h)
Pihak ketiga Third parties
(a) Kementerian Pekerjaan
Umum dan Perumahan Rakyat Ministry of Public Work and (a)
(Kemenpupera) 1.877.633 1.447.824 Housing (Kemenpupera)
(g) Bank Indonesia 18.417.864 11.900.055 Bank Indonesia (g)
(h) Lain-lain 25.778.971 23.116.607 Others (h)
46.074.468 36.464.486
Total 50.702.425 38.946.310 Total
Mata uang asing Foreign currencies
Pihak ketiga Third parties
(b) Direct off-shore loans 29.899.692 21.430.599 Direct off-shore loans (b)
(c) Fasilitas pendanaan
perdagangan 40.445.004 33.254.567 Trade financing facilities (c)
(d) Term Loans 15.974.126 - Term Loans (d)
(e) Bilateral Loans 8.047.500 - Bilateral Loans (e)
(f) Repo to maturity 559.816 1.017.003 Repo to maturity (f)
(h) Lain-lain 2.287.418 796.980 Others (h)
Total (Catatan 62.B.(iv)) 97.213.556 56.499.149 Total (Note 62.B.(iv))
147.915.981 95.445.459
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (Kemenpupera)
Akun ini merupakan dukungan pemerintah This account represents Government support to
kepada masyarakat berpenghasilan rendah untuk low-income communities for housing financing
pembiayaan perumahan dalam program Fasilitas Liquidity Facility of Housing Financing (Fasilitas
Likuiditas Pembiayaan Perumahan (“FLPP”) Likuiditas Pembiayaan Perumahan) (“FLPP”)
dengan sharing pembiayaan sesuai kesepakatan, program, with financing sharing according to the
saat ini sharing pembiayaan yang berlaku adalah agreement currently the applicable financing
75,00% dana Pemerintah dan 25,00% dana sharing of 75.00% funds from Government’s fund
Bank. PT Bank Mandiri (Persero) Tbk ikut serta and 25.00% funds from Bank’s fund.
sebagai Bank Pelaksana Penyaluran FLPP sejak PT Bank Mandiri (Persero) Tbk has been
tahun 2012, tertuang dalam Kesepakatan participating as the implementing Bank for FLPP
Bersama antara Kementerian Pekerjaan Umum distribution since 2012, as stipulated in the joint
dan Perumahan Rakyat No. 13/SKB/DP/2011 aggrement between Ministry of Public Work and
dengan PT Bank Mandiri (Persero) Tbk Housing No. 13/SKB/DP/2011 with PT Bank
No. DIR.MOU/015/2011 tentang Penyaluran Mandiri (Persero) Tbk No. DIR.MOU/015/2011
Dana FLPP dalam rangka pengadaan regarding the distribution of FLPP fund for housing
perumahan melalui Kredit/Pembiayaan Pemilikan acquisition through Home Ownership Financing,
Rumah Sejahtera, diperbaharui dengan which renewed by Joint Agreement between the
Kesepakatan Bersama antara Kementerian Ministry of Public Work and Housing
Perumahan Rakyat No. 07/SKB/M/2012 dengan No. 07/SKB/M/2012 with PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk (Persero) Tbk No. DIR.MOU/003/2012 dated
No. DIR.MOU/003/2012 tanggal 15 Februari 15 February 2012 regarding Amendments of Joint
2012 tentang Perubahan Kesepakatan Bersama, Agreement, then the joint agreement Amendment
diperbaharui kembali Kesepakatan Bersama amended between Ministry of Public Work and
antara Kementerian Pekerjaan Umum dan Housing No. 29/MoU/Dp/2020 with PT Bank
Perumahan Rakyat No. 29/MoU/Dp/2020 dengan Mandiri (Persero) Tbk. No. DIR.MOU/19/2020
PT Bank Mandiri (Persero) Tbk dated 17 December 2020 regarding Distribution of
No. DIR.MOU/19/2020 tanggal 17 Desember Subsidized Home Ownership Credit for Low-
2020 tentang Penyaluran Kredit Pemilikan Income Communities ("MBR").
Rumah Bersubsidi Bagi Masyarakat
Berpenghasilan Rendah (“MBR”).
259
Page 1163
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
Rakyat (Kemenpupera) (lanjutan) (Kemenpupera) (continued)
Pada Tahun 2021 terdapat Pengalihan In 2021, there was a transfer of management
pengelolaan Dana FLPP yang sebelumnya of FLPP Funds which were previously managed
dikelola oleh Badan Layanan Umum Pusat by Badan Layanan Umum Pusat Pengelolaan
Pengelolaan Dana Pembiayaan Perumahan Dana Pembiayaan Perumahan ("PPDPP")
(“PPDPP”) dialihkan ke Badan Pengelola transferred to Badan Pengelola Tabungan
Tabungan Perumahan Rakyat (“BPTapera”) Perumahan Rakyat (“BPTapera”) in accordance
sesuai dengan Perjanjian Tripartit antara PPDPP, with the Tripartite Agreement between PPDPP,
BPTapera dan PT Bank Mandiri (Persero) Tbk BPTapera and PT Bank Mandiri (Persero) Tbk
No. 06/PRJ/Pg/2021, No. 10/PKS/BP- No. 06/PRJ/Pg/2021, No. 10/PKS/BP-
TPR/I/12/2021 dan DIR.PKS/40/2021 Tanggal TPR/I/12/2021 and DIR.PKS/40/2021 dated
24 Desember 2021. 24 December 2021.
Dalam pelaksanaan program, dilakukan In implementing the program, a cooperation
penandatanganan perjanjian kerjasama yang agreement was signed which is renewed every
diperbaharui setiap tahun selama PT Bank year as long as PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk ikut serta menjadi Bank participated as the Implementing Bank, with the
Pelaksana, dengan awal perjanjian kerjasama initial cooperation agreement is the Operational
yaitu Perjanjian Kerjasama Operasional antara Cooperation Agreement between Badan Layanan
Badan Layanan Umum Pusat Pembiayaan Umum Pusat Pembiayaan Perumahan
Perumahan Kementerian Perumahan Rakyat Kementerian Perumahan Rakyat of Public Housing
Republik Indonesia pada tahun 2012 tentang of the Republic of Indonesia in 2012 regarding
Penyaluran Dana FLPP Dalam Rangka Distribution of FLPP Funds in the Context of
Perolehan Rumah Melalui KPR Sejahtera Bagi Acquiring a House through Prosperous KPR for
Masyarakat Berpenghasilan Rendah (“MBR”), Low-Income Communities ("MBR"), which
yang telah diperbaharui dengan perjanjian has been updated with the latest agreement,
yang terbaru yaitu Perjanjian Kerjasama namely the Cooperation Agreement
antara BPTapera dan PT Bank Mandiri between BPTapera and PT Bank Mandiri
(Persero) Tbk No. 23/PKS/BP-TPR/I/12/2023 dan (Persero) Tbk No. No. 23/PKS/BP-TPR/I/12/2023
DIR.PKS/38/2023 tentang Penyaluran Dana and DIR.PKS/38/2023 concerning Distribution of
FLPP melalui Kredit/Pembiayaan Pemilikan FLPP Funds through Credit/Financing for
Rumah Sejahtera/Rumah Sejahtera Bagi Prosperous Home Ownership/Prosperous Homes
Masyarakat Berpenghasilan Rendah tanggal for Low-Income Communities dated 28 December
28 Desember 2023. 2023.
Baki debet pada tanggal 31 Desember 2024 dan Outstanding balance as of 31 December 2024 and
2023 adalah masing-masing sebesar 2023 were Rp1,877,633 and Rp1,447,824,
Rp1.877.633 dan Rp1.447.824. Fasilitas ini respectively. These facilities are subject to a
dikenakan tarif tertentu dari Pemerintah. Jangka certain rate from the Government. The period of
waktu kredit dan jadwal pelunasannya maksimal loan and repayment schedule are maximum of 240
240 bulan (20 tahun). Pengembalian dana months (20 years). Repayment (principal and
(angsuran pokok dan bunga) kepada BPTapera interest instalment) to BPTapera are carried out no
dilaksanakan paling lambat tanggal later than 10th of each month.
10 setiap bulannya.
(b) Direct off-shore loans (b) Direct off-shore loans
Rincian pinjaman direct off-shore loans adalah The details of direct off-shore loans are as follows:
sebagai berikut:
2024 2023
Mata uang asing Foreign currencies
Pihak ketiga Third parties
MUFG Bank 7.176.281 8.421.577 MUFG Bank
Oversea-Chinese Banking 4.020.329 2.309.550 Oversea-Chinese Banking
Corporation Corporation
United Overseas Bank 3.662.549 5.045.612 United Overseas Bank
Bank of Communications 1.609.500 - Bank of Communications
China Construction Bank China Construction Bank
Corporation 1.609.500 - Corporation
ICBC Bank 1.609.500 - ICBC Bank
CTBC Bank 1.609.500 - CTBC Bank
Taipei Fubon Bank 1.606.078 - Taipei Fubon Bank
HSBC Bank 1.606.078 - HSBC Bank
Development Bank Singapura 1.606.078 - Development Bank Singapore
China Development Bank, China Development Bank
- Tranche A 1.503.004 2.872.910 Tranche A -
- Tranche B 624.047 1.195.059 Tranche B -
Taishin International Bank 804.213 769.850 Taishin International Bank
Bank of Taiwan 724.275 692.865 Bank of Taiwan
Bank of China 128.760 123.176 Bank of China
29.899.692 21.430.599
260
Page 1164
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.219.000 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.494.725 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 92.000.000 1.480.740 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi costs
(1.129.851) (18.184)
445.870.149 7.176.281
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.079.400 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.386.535 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 17 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2024 36 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36
loans + certain margin USD 92.000.000 1.416.524 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (37.819) (582) costs
546.962.181 8.421.577
Bank Mandiri memperoleh beberapa fasilitas Bank Mandiri obtained several unsecured loan
pinjaman tanpa agunan dari MUFG Bank, Ltd., facilities from MUFG Bank, Ltd., Singapore with
Singapura dengan nominal yang beragam various nominal amounts and SOFR interest
dengan tingkat bunga SOFR 3 (tiga) bulan rates of 3 (three) months plus a certain margin.
ditambah marjin tertentu. Fasilitas pinjaman The loan facility consists of loans with a tenor of
tersebut terdiri atas pinjaman dengan tenor less than 1 (one) year which will mature on
kurang dari 1 (satu) tahun yang akan jatuh tempo 17 December 2024 and several loans with a
pada tanggal 17 Desember 2024 dan beberapa maturity of more than 1 (one) year which will
pinjaman memiliki jatuh tempo lebih dari 1 (satu) mature on 15 June 2026.
tahun yang akan jatuh tempo pada 15 Juni 2026.
261
Page 1165
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 99.770.783 1.605.811 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 29.787.410 479.428 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/ Direct off-shore
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) loans
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 450.660
227.558.193 3.662.549
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Mei/May 2024 11 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 14 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2024 11 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 99.700.993 1.535.096 loans
SOFR (3 bulan)
United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 431.116 loans
327.700.993 5.045.612
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari United Overseas Bank collateral from United Overseas Bank Limited,
Limited, Singapura dengan nominal beragam dan Singapore with various nominal amounts with the
tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus a
marjin tertentu. Fasilitas pinjaman ini memiliki certain margin. The loan facilities have a tenor less
tenor kurang dari 1 (satu) tahun dan akan jatuh than 1 (one) year and will mature on 24 December
tempo pada tanggal 24 Desember 2024 sampai 2024 to 26 August 2027.
26 Agustus 2027.
262
Page 1166
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Oversea-Chinese Banking Corporation, Oversea-Chinese Banking Corporation,
Singapura Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.414.250 loans
TSOFR (3 bulan)
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
TSOFR (3 bulan)
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 30.000.000 482.850 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (212.590) (3.421) costs
249.787.410 4.020.329
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.309.550 loans
150.000.000 2.309.550
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Oversea-Chinese Bank collateral from Oversea-Chinese Bank
Corporation, Singapura dengan nominal beragam Corporation, Singapore with various nominal
dengan tingkat bunga SOFR 3 (tiga) bulan amounts with the interest rate of SOFR 3 (three)
ditambah marjin tertentu. Fasilitas pinjaman ini months plus certain margin. The loan facilities
memiliki tenor lebih dari 1 (satu) tahun dan akan have a tenor more than 1 (one year) and will
jatuh tempo pada tanggal 24 Desember 2026 dan mature on 24 December 2026 and several loans
beberapa pinjaman akan jatuh tempo pada will mature on 26 August 2027.
26 Agustus 2027.
Bank Of Communications, Singapura Bank Of Communications, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Bank Of + marjin tertentu/ Direct off-shore
Direct off-shore Communications, 27 Agustus/ SOFR (3 months) loans
loans Singapura/Singapore August 2027 45 + certain margin USD 100.000.000 1.609.500
100.000.000 1.609.500
263
Page 1167
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank Of Communications, Singapura Bank Of Communications, Singapore (continued)
(lanjutan)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Bank of Communications, collateral from United Overseas Bank Limited,
Singapura sebesar USD100.000.000 (nilai Singapore with various nominal amounts with the
penuh) dengan tingkat bunga SOFR 3 (tiga) interest rate of SOFR 3 (three) months plus a
bulan ditambah marjin tertentu. Fasilitas certain margin. The loan facilities have a tenor less
pinjaman ini akan jatuh tempo pada tanggal than 1 (one) year and will mature on 24 December
27 Agustus 2027. 2024 to 26 August 2027.
China Construction Bank Corporation, China Construction Bank Corporation,
Singapura Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
China Construction Bank + marjin tertentu/ Direct off-shore
Direct off-shore Corporation, 30 Desember/ SOFR (3 months) loans
loans Singapura/Singapore December 2027 36 + certain margin USD 100.000.000 1.609.500
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas Bank Mandiri obtained loan facility without
pinjaman tanpa agunan dari China Construction collateral from China Construction Bank
Bank Corporation, Singapura sebesar Corporation, Singapore amounting
USD100,000,000 (nilai penuh) dengan tingkat USD100,000,000 (full amount) with the interest
bunga SOFR 3 (tiga) bulan ditambah marjin rate of SOFR 3 (three) months plus a certain
tertentu. Fasilitas pinjaman ini akan jatuh tempo margin. The loan facility will mature on
pada tanggal 30 Desember 2027. 30 December 2027.
ICBC Bank., Ltd, Singapura ICBC Bank., Ltd, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/ Direct off-shore
Direct off-shore ICBC Bank., LTD., 26 Juli/ SOFR (3 months) loans
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari ICBC Bank, Ltd, Singapura collateral from ICBC Bank, Ltd, Singapore
sebesar USD100,000,000 (nilai penuh) dengan amounting USD100,000,000 (full amount) with the
tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus a
marjin tertentu. Fasilitas pinjaman ini akan jatuh certain margin. The loan facility will mature on 26
tempo pada tanggal 26 Juli 2027. July 2027.
264
Page 1168
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
CTBC Bank Co., Ltd, Singapura CTBC Bank Co., Ltd, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/ Direct off-shore
Direct off-shore CTBC Bank Co., LTD. 30 Juli/ SOFR (3 months) loans
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500
100.000.000 1.609.500
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari CTBC Bank Co., Ltd, collateral from CTBC Bank Co., Ltd, Singapore
Singapura sebesar USD100,000,000 (nilai amounting USD100,000,000 (full amount) with the
penuh) dengan tingkat bunga SOFR 3 (tiga) interest rate of SOFR 3 (three) months plus a
bulan ditambah marjin tertentu. Fasilitas certain margin. The loan facility will mature on 30
pinjaman ini akan jatuh tempo pada tanggal 30 July 2027.
Juli 2027.
Taipei Fubon Bank, Singapura Taipei Fubon Bank, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Taipei Fubon + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
Taipei Fubon + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Taipei Fubon Bank Limited, collateral from Taipei Fubon Bank Limited,
Singapura dengan nominal yang beragam Singapore with various nominal amounts and
dengan tingkat bunga SOFR 3 (tiga) bulan SOFR interest rates of 3 (three) months plus a
ditambah marjin tertentu. Fasilitas pinjaman ini certain margin. The loan facility consists of several
terdiri dari beberapa pinjaman yang akan jatuh loans will mature 26 August 2027.
tempo pada tanggal 26 Agustus 2027.
265
Page 1169
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
HSBC Bank., Limited, Singapura HSBC Bank., Limited, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
HSBC + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari HSBC Bank Limited, collateral from DBS Bank Limited, Singapore with
Singapura dengan nominal yang beragam various nominal amounts and SOFR interest rates
dengan tingkat bunga SOFR 3 (tiga) bulan of 3 (three) months plus a certain margin. The loan
ditambah marjin tertentu. Fasilitas pinjaman ini facility consists of several loans will mature
terdiri dari beberapa pinjaman yang akan jatuh 26 August 2027.
tempo pada tanggal 26 Agustus 2027.
Development Bank Singapura, Limited. Development Bank Singapore, Limited.
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
DBS + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
DBS + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Develoment Bank Singapura, collateral from Development Bank Singapore,
Limited, Singapura dengan nominal yang Bank Limited, Singapore with various nominal
beragam dengan tingkat bunga SOFR 3 (tiga) amounts and SOFR interest rates of 3 (three)
bulan ditambah marjin tertentu. Fasilitas months plus a certain margin. The loan facility
pinjaman ini terdiri dari beberapa pinjaman yang consists of several loans will mature
akan jatuh tempo pada tanggal 26 Agustus 2027. 26 August 2027.
266
Page 1170
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank China Development Bank
2024
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 93.447.023 1.504.030 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (63.770) (1.026) costs
93.383.253 1.503.004
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 38.773.807 624.064 Tranche B
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (1.105) (17) costs
38.772.702 624.047
2023
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 186.666.667 2.874.105 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (77.644) (1.195) costs
186.589.023 2.872.910
SOFR (6 bulan)
+ marjin tertentu/
China Development SOFR (6 months)
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 77.621.119 1.195.133 Tranche B
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (4.777) (74) costs
77.616.342 1.195.059
Pada tanggal 16 September 2015, Bank Mandiri On 16 September 2015, Bank Mandiri signed a
menandatangani perjanjian fasilitas pinjaman long-term loan facility without collateral agreement
jangka panjang tanpa agunan dengan China with China Development Bank (CDB).
Development Bank (CDB).
Pinjaman tersebut terbagi dalam 2 (dua) fasilitas, The loan consists of 2 (two) facilities, which
yaitu Tranche A berupa pinjaman langsung dari Tranche A Facility is a direct loan from CDB
CDB dalam valuta USD dengan total fasilitas denominated in USD with a total facility of
sebesar USD700.000.000 (nilai penuh) yang USD700,000,000 (full amount) which will mature in
jatuh tempo 10 (sepuluh) tahun setelah tanggal 10 (ten) years since the agreement date with an
perjanjian dengan tingkat bunga LIBOR 6 (enam) interest rate of LIBOR 6 (six) months plus a certain
bulan ditambah marjin tertentu dan Tranche B margin and Tranche B is a direct loans
berupa pinjaman langsung dalam valuta CNY denominated in CNY with a total facility of
dengan total fasilitas sebesar CNY1.908.420.000 CNY1,908,420,000 (full amount) maturing in 10
(nilai penuh) yang jatuh tempo 10 (sepuluh) (ten) years since the agreement date with SHIBOR
tahun setelah tanggal perjanjian dengan tingkat interest rate of 6 (six) months plus certain margin.
bunga SHIBOR 6 (enam) bulan ditambah marjin
tertentu.
267
Page 1171
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank (lanjutan) China Development Bank (continued)
Pada tanggal 16 Maret 2021, Tranche B telah On 16 March 2021, Tranche B was converted into
dikonversi menjadi pinjaman dalam valuta USD a loan in USD with a total amount of
dengan nilai sebesar USD194.288.681 (nilai USD194,288,681 (full amount) with an interest rate
penuh) dengan tingkat bunga LIBOR 6 (enam) of 6 (six) months LIBOR plus certain margin.
bulan ditambah marjin tertentu. Tidak terdapat There is no change in the maturity of the facility for
perubahan jatuh tempo fasilitas atas konversi ini. this conversion.
Pada bulan Juni 2023, Bank telah In June 2023, the Bank has signed an override
menandatangani override agreement terkait agreement regarding the change in the benchmark
perubahan suku bunga acuan dari LIBOR interest rate from LIBOR to SOFR Simple Daily.
menjadi SOFR Simple Daily.
Taishin International Bank Taishin International Bank
2024
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Taishin International + marjin tertentu/
Direct off-shore Bank, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 50.000.000 804.750 loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi diamortisasi (33.339) (537) costs
49.966.661 804.213
2023
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Taishin International + marjin tertentu/
Direct off-shore Bank, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 50.000.000 769.850 loans
50.000.000 769.850
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Taishin International Bank, collateral from Taishin International Bank,
Singapura sebesar USD50.000.000 (nilai penuh) Singapore amounted to USD50,000,000 (full
dengan tingkat bunga SOFR 3 (tiga) bulan amount), with the interest rate of SOFR 3 (three)
ditambah marjin tertentu. Fasilitas pinjaman ini months plus certain muargin. The loan facilities
memiliki tenor lebih dari 1 (satu) tahun dan akan have a tenor more than 1 (one year) and will
jatuh tempo pada tanggal 24 Desember 2026. mature on 24 December 2026.
Bank of Taiwan Bank of Taiwan
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan Offshore SOFR (3 months) Direct off-shore
loans Banking Taiwan 15 Juni/June 2026 36 + certain margin USD 35.000.000 563.325 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 10.000.000 160.950 loans
45.000.000 724.275
268
Page 1172
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of Taiwan (lanjutan) Bank of Taiwan (continued)
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan Offshore SOFR (3 months) Direct off-shore
loans Banking Taiwan 15 Juni/June 2026 36 + certain margin USD 35.000.000 538.895 loans
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of Taiwan, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 10.000.000 153.970 loans
45.000.000 692.865
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of Taiwan Ltd., Offshore Bank of Taiwan Ltd., Offshore Banking, amounted
Banking sebesar USD35.000.000 (nilai penuh) dan to USD35,000,000 (full amount), and from Bank of
Bank of Taiwan Ltd., Singapura USD10.000.000 Taiwan Ltd., Singapore, amounted to
(nilai penuh) dengan tingkat bunga SOFR 3 (tiga) USD10,000,000 (full amount), with a SOFR 3
bulan ditambah marjin tertentu, yang berasal dari (three) months interest rate plus a certain margin,
pengalihan sebagian pinjaman MUFG Bank, Ltd., originating from the transfer of a portion of the loan
Singapura. Fasilitas pinjaman ini memiliki tenor from MUFG Bank, Ltd., Singapore. The loan
lebih dari 1 (satu) tahun dan akan jatuh tempo facilities have a tenor more than 1 (one) year and
pada tanggal 15 Juni 2026. will mature on 15 June 2026.
Bank of China, Singapura Bank of China, Singapore
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 128.760 loans
8.000.000 128.760
2023
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 123.176 loans
8.000.000 123.176
269
Page 1173
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of China, Singapura (lanjutan) Bank of China, Singapore (continued)
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
tanpa agunan dari Bank of China Ltd., Singapura Bank of China Ltd.,Singapore, amounted to
sebesar USD8.000.000 (nilai penuh) dengan USD8,000,000 (full amount) with a SOFR 3 (three)
tingkat bunga SOFR 3 (tiga) bulan ditambah marjin months interest rate plus a certain margin,
tertentu, yang berasal dari pengalihan sebagian originating from the transfer of a portion of the loan
pinjaman MUFG Bank, Ltd., Singapura. Fasilitas from MUFG Bank, Ltd., Singapore. The loan
pinjaman ini memiliki tenor lebih dari 1 (satu) tahun facilities have a tenor more than 1 (one) year and
dan akan jatuh tempo pada tanggal 15 Juni 2026. will mature on 15 June 2026.
(c) Fasilitas pendanaan perdagangan (banker’s (c) Trade financing facilities (bankers’ acceptance)
acceptance)
Fasilitas pendanaan perdagangan merupakan Trade financing facilities represent short-term
pinjaman jangka pendek dengan jangka waktu borrowings with tenors ranging between 30 days to
mulai dari 30 hari sampai dengan 365 hari 365 days with interest rate of LIBOR or SOFR plus
dengan tingkat suku bunga sebesar LIBOR atau a certain margin. The balance as of
SOFR ditambah marjin tertentu. Rincian saldo 31 December 2024 and 2023 are as follows:
pada tanggal 31 Desember 2024 dan 2023
adalah sebagai berikut:
2024 2023
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 7.802.646 4.110.999 Singapore
Emirates NBD Bank, Singapura 7.081.800 3.079.400 Emirates NBD Bank, Singapore
CoBank US, Amerika Serikat 4.828.500 4.557.512 CoBank US, United States
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation, Banking Corporation,
Singapura 4.735.310 1.176.485 Singapore
Bank of Montreal, Kanada 3.419.061 3.689.537 Bank of Montreal, Canada
The Bank of New York Mellon, The Bank of New York Mellon,
Singapura 3.276.781 2.845.981 Singapore
CTBC Bank Co. Ltd., Singapura 2.864.910 1.458.712 CTBC Bank Co, Ltd., Singapore
MUFG Bank, Ltd., Singapura 1.609.500 1.539.700 MUFG Bank, Ltd., Singapore
Bank of America, N.A, Singapura 1.593.405 1.296.889 Bank of America, N.A., Singapore
Bank of America, N.A, Hong Kong 1.086.817 1.054.695 Bank of America, N.A., Hong Kong
Cathay Bank, Singapura 804.750 - Cathay Bank, Singapore
CIMB Bank, Hong Kong 717.038 461.910 CIMB Bank, Hong Kong
DBS Bank, Singapura 315.462 3.387.340 DBS Bank, Singapore
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Singapura 309.024 1.224.831 Corporation, Singapore
Wells Fargo Bank, Singapura - 3.370.576 Wells Fargo Bank, Singapore
Total 40.445.004 33.254.567 Total
270
Page 1174
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(d) Term Loans (d) Term Loans
Mata uang asing Foreign currency
Mandated Lead Arrangers & Bookrunners Mandated Lead Arrangers & Bookrunners
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
Mandated Lead + marjin tertentu/
Arrangers & 27 Desember/ SOFR (3 months)
Term Loans Bookrunners December 2027 36 + certain margin USD 1.000.000.000 16.095.000 Term loans
Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi (7.510) (120.874) costs
999.992.490 15.974.126
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari Australia and New Zealand Australia and New Zealand Banking Group Limited
Banking Group Limited Singapore Branch, Singapore Branch, PT Bank ANZ Indonesia, CIMB
PT Bank ANZ Indonesia, CIMB Bank Berhad Bank Berhad Singapore Branch, DBS Bank Ltd.,
Singapore Branch, DBS Bank Ltd., The The Hongkong and Shanghai Banking Corporation
Hongkong and Shanghai Banking Corporation Limited Singapore Branch, Oversea-Chinese
Limited Singapore Branch, Oversea-Chinese Banking Corporation Limited, and United Overseas
Banking Corporation Limited, dan United Bank Limited as Mandated Lead Arrangers &
Overseas Bank Limited sebagai Mandated Lead Bookrunners amounted to USD1,000,000,000 (full
Arrangers & Bookrunners sebesar amount) with a SOFR 3 (three) months interest
USD1.000.000.000 (nilai penuh) dengan tingkat rate plus a certain margin. The loan facility has a
suku bunga SOFR 3 bulan ditambah margin tenor more than 1 (one) year which will mature on
tertentu per tahun. Fasilitas pinjaman ini memiliki 27 December 2027.
tenor lebih dari 1 (satu) tahun dan akan jatuh
tempo pada tanggal 27 Desember 2027.
(e) Bilateral Loans (e) Bilateral Loans
Mata uang asing Foreign currency
MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta
2024
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
MUFG Bank Ltd., 12 September/
Bilateral loans Jakarta/Jakarta September 2025 11 4,42% USD 500.000.000 8.047.500 Bilateral loans
500.000.000 8.047.500
271
Page 1175
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(e) Bilateral Loans (lanjutan) (e) Bilateral Loans (continued)
Mata uang asing Foreign currency
MUFG Bank, Ltd., Jakarta (lanjutan) MUFG Bank, Ltd., Jakarta (continued)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta amounted to
sebesar USD500.000.000 (nilai penuh) dengan USD500,000,000 (full amount) with fixed interest
tingkat suku bunga tetap sebesar 4,42%. rate of 4.42%. The loan facility has a tenor less
Fasilitas pinjaman ini memiliki tenor kurang dari 1 than 1 (one) year which will mature on
(satu) tahun yang akan jatuh tempo pada tanggal 12 September 2025.
12 September 2025.
(f) Repo to maturity (f) Repo to maturity
Mata uang asing Foreign currency
Pada tanggal 30 Mei 2018, Bank Mandiri On 30 May 2018, Bank Mandiri conducted a loan
melakukan transaksi pinjaman sebesar transaction amounted to USD37,000,000 (full
USD37.000.000 (nilai penuh), USD40.940.000 amount), USD40,940,000 (full amount) and
(nilai penuh) dan USD50.000.000 (nilai penuh) USD50,000,000 (full amount) through repo to
melalui skema repo to maturity dengan Nomura maturity scheme with Nomura Singapore Limited
Singapore Limited (NSL). Dalam transaksi repo (NSL). In this repo to maturity transactions, Bank
to maturity ini, Bank Mandiri mengalihkan obligasi Mandiri transferred government bonds ROI 23NN,
pemerintah ROI 23NN, ROI 24, dan ROI 25 ROI 24, and ROI 25 to NSL. Upon the transfer of
kepada NSL. Atas pengalihan obligasi government bonds ROI 23NN, ROI 24, and ROI
pemerintah ROI 23NN, ROI 24, dan 25, Bank Mandiri recognised receivables at the
ROI 25 tersebut, Bank Mandiri mengakui tagihan amount of cash value of ROI 23NN, ROI 24 and
sebesar nilai tunai (cash value) dari ROI 23NN, ROI 25 to NSL. These borrowing facilities have 5
ROI 24, dan ROI 25 kepada NSL. Fasilitas (five), 6 (six), and 7 (seven) years tenor. The
pinjaman ini memiliki tenor 5 (lima), 6 (enam), borrowings amounted to USD24,926,000 (full
dan 7 (tujuh) tahun. Pinjaman sebesar amount) and USD31,270,000 (full amount) have
USD24.926.000 (nilai penuh) dan matured according to the maturity dates of ROI 23
USD31.270.000 (nilai penuh) telah jatuh tempo NN and ROI 24, which are on 11 January 2023
sesuai dengan tanggal jatuh tempo ROI 23 NN and 16 January 2024 respectively, while the
dan ROI 24, yaitu 11 Januari 2023 dan borrowings amounted to USD34,782,000 (full
16 Januari 2024, sedangkan pinjaman sebesar amount) will mature according to the maturity date
USD34.782.000 (nilai penuh) akan jatuh tempo of ROI 25, which is on 15 January 2025. On the
sesuai dengan tanggal jatuh tempo ROI 25, yaitu maturity date, settlement of this transaction will be
pada tanggal 15 Januari 2025. Pada tanggal carried out on a net basis from borrowings and
jatuh tempo, penyelesaian transaksi ini akan receivables between Bank Mandiri and NSL.
dilakukan secara neto dari pinjaman dan tagihan
antara Bank Mandiri dan NSL.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Repo to
Repo to maturity mata uang asing masing- maturity of foreign currencies amounted to
masing sebesar Rp559.816 dan Rp1.017.003. Rp559,816 and Rp1,017,003, respectively.
Fasilitas pinjaman dari NSL tersebut dijamin This loan facilities from NSL have guaranteed by
dengan penempatan masing-masing sebesar placement amounted to USD1,535,315
USD1.535.315 (nilai penuh) (2023: (full amount) (2023: USD4,335,315 (full amount))
USD4.335.315 (nilai penuh)) (Catatan 6g). (Notes 6g).
(g) Bank Indonesia (g) Bank Indonesia
Pada tanggal 30 Desember 2024, Entitas Anak On 30 December 2024, the Subsidiary, namely
yaitu PT Bank Syariah Indonesia Tbk. (“BSI”) PT Bank Syariah Indonesia Tbk. (“BSI”) obtained a
mendapatkan fasilitas penyediaan dana funding facility based on sharia principles from
berdasarkan prinsip syariah dari Bank Indonesia Bank Indonesia for liquidity management
untuk pengelolaan likuiditas sebesar amounted to Rp11,131,252 with a profit-sharing
Rp11.131.252 dengan persentase bagi hasil rate of 6.25% per annum. This facility is
sebesar 6,25% per tahun. Fasilitas ini dijamin guaranteed by collateral in the form of sharia
dengan agunan berupa surat berharga yang securities and will mature in less than one month
memenuhi prinsip syariah yang jatuh tempo with nominal Rp18,417,864.
kurang dari satu bulan dengan nominal sebesar
Rp18.417.864.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Indonesia masing-masing fund borrowings from Bank Indonesia are
sebesar Rp18.417.864 dan Rp11.900.055. amounting to Rp18,417,864 and Rp11,900,055,
respectively.
272
Page 1176
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (h) Others
2024 2023
Rupiah Rupiah
Pihak berelasi Related parties
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 3.322.595 716.200 Finansial (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 666.574 960.540 (Persero) Tbk.
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk. 638.788 805.084 (Persero) Tbk.
4.627.957 2.481.824
Pihak ketiga Third parties
PT Bank Central Asia Tbk. 7.904.515 7.925.272 PT Bank Central Asia Tbk.
PT Bank Pan Indonesia Tbk. 4.586.349 3.993.077 PT Bank Pan Indonesia Tbk.
PT Bank Maybank PT Bank Maybank
Indonesia Tbk. 2.292.588 1.464.831 Indonesia Tbk.
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk. 1.312.400 1.443.489 dan Banten Tbk.
PT Bank DKI 1.285.258 693.834 PT Bank DKI
PT Bank Jago Tbk. 1.245.817 49.875 PT Bank Jago Tbk.
PT Bank Danamon PT Bank Danamon
Indonesia Tbk. 1.008.923 1.573.619 Indonesia Tbk.
PT Bank China Construction PT Bank China Construction
Indonesia Tbk. 534.510 896.066 Indonesia Tbk.
PT Bank CIMB Niaga Tbk. 468.128 607.627 PT Bank CIMB Niaga Tbk.
PT Bank QNB Indonesia Tbk. 422.143 366.008 PT Bank QNB Indonesia Tbk.
PT Bank Panin Dubai Syariah 366.364 373.487 PT Bank Panin Dubai Syariah
PT Bank Jtrust Indonesia Tbk. 345.316 501.487 PT Bank Jtrust Indonesia Tbk.
PT Bank HSBC Indonesia 300.000 - PT HSBC Indonesia
PT Bank of India Indonesia Tbk. 277.399 443.487 PT Bank of India Indonesia Tbk.
PT Bank Shinhan Indonesia 274.366 - PT Bank Shinhan Indonesia.
PT Bank BCA Syariah 261.431 224.711 PT Bank BCA Syariah
PT Bank BPD Daerah PT Bank BPD Daerah
Istimewa Yogyakarta 250.824 159.458 Istimewa Yogyakarta
PT Bank Maspion Tbk 232.897 - PT Bank Maspion Tbk
PT Bank KEB Hana Indonesia 223.764 279.783 PT Bank KEB Hana Indonesia
PT Bank Permata Tbk. 218.139 568.383 PT Bank Permata Tbk.
PT Bank UOB Indonesia 204.114 337.082 PT Bank UOB Indonesia
PT Bank SMBC Tbk. 200.000 250.000 PT Bank SMBC Tbk.
PT Bank Bumi Arta 190.457 - PT Bank Bumi Arta
PT Bank Muamalat PT Bank Muamalat
Indonesia Tbk. 176.791 117.834 Indonesia Tbk.
PT Bank Oke Indonesia Tbk. 167.648 388.874 PT Bank Oke Indonesia Tbk.
PT Bank Resona Perdania 166.312 - PT Bank Resona Perdania
PT Bank Victoria PT Bank Victoria
International Tbk. 150.000 49.994 International Tbk.
PT Bank CTBC Tbk. 149.711 65.580 PT Bank CTBC Tbk
PT Sea Bank Indonesia 148.706 - PT Sea Bank Indonesia
PT Bank Danamon - PT Bank Danamon
Indonesia Tbk. - Indonesia Tbk.
Unit Usaha Syariah 109.688 101.351 Unit Usaha Syariah
PT Bank DKI Syariah 109.657 24.937 PT Bank DKI Syariah
PT Standard Chartered 100.000 - PT Bank Standard Chartered
PT Bank Mega Tbk. 54.149 216.461 PT Bank Mega Tbk.
PT Maybank Syariah 40.607 - PT Maybank Syariah
25.778.971 23.116.607
Total 30.406.928 25.598.431 Total
Mata uang asing Foreign currencies
PT Bank Danamon PT Bank Danamon
Indonesia Tbk. 1.168.866 - Indonesia Tbk.
PT Bank Permata PT Bank Permata
Indonesia Tbk. 656.838 - Indonesia Tbk.
PT Bank Mizuho Indonesia 336.458 577.302 PT Bank Mizuho Indonesia
MUFG Bank, Ltd., Singapura 76.770 219.678 MUFG Bank, Ltd., Singapore
The Development Bank of The Development Bank of
Singapore Limited 48.486 - Singapore Limited
Total 2.287.418 796.980 Total
32.694.346 26.395.411
273
Page 1177
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah Rupiah
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
Pada tanggal 27 Juli 2023, Entitas Anak On 27 July 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Sarana Tunas Finance) and PT Sarana Multigriya
Multigriya Finansial (Persero) (“SMF”) Finansial (Persero) (“SMF”) signed a loan
menandatangani perjanjian kredit dimana SMF agreement where SMF provided a Refinancing
menyediakan fasilitas Refinancing dengan total facility with a total facility of Rp2,100,000 which is
fasilitas sebesar Rp2.100.000 yang bersifat non- non-revolving and subject to a rate of fixed interest
revolving dan dikenakan tingkat suku bunga tetap rate of 6.00% - 7.60%. The facility has a maturity
sebesar antara 6,00% - 7,60%. Fasilitas tersebut date of 28 July 2026.
memiliki jatuh tempo pada tanggal 28 Juli 2026.
Pada tanggal 17 Oktober 2023, Entitas Anak On 17 October 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Sarana Utama Finance) and PT Sarana Multigriya
Multigriya Finansial (Persero) (“SMF”) Finansial (Persero) (“SMF”) signed a loan
menandatangani perjanjian kredit dimana SMF agreement where SMF provided a Refinancing
menyediakan fasilitas Refinancing dengan total facility with a total facility of Rp200,000 which is
fasilitas sebesar Rp200.000 yang bersifat non- non-revolving and subject to a rate of fixed interest
revolving dan dikenakan tingkat suku bunga tetap rate of 6.95%. On 15 February 2024, the
sebesar antara 6,95%. Pada tanggal 15 Februari Subsidiary re-signed a non-revolving refinancing
2024 Entitas Anak menandatangani kembali loan facility agreement with a maximum credit limit
perjanjian fasilitas pinjaman refinancing non- of IDR 750,000, subject to an interest rate of
revolving dengan batas maksimum kredit sebesar 6.80% - 7.18%. The facility has a maturity date of
Rp750.000 yang dikenakan tingkat suku bunga 13 August 2027.
6,80% - 7,18%. Fasilitas tersebut memiliki jatuh
tempo pada tanggal 13 Agustus 2027.
Pada tanggal 4 Mei 2024, Bank menandatangani On 4 May 2024, Bank signed a credit agreement
perjanjian kredit dimana PT Sarana Multigriya where PT SMF provided a Refinancing facility with
Finansial (“SMF”) menyediakan fasilitas a total facility of Rp1,000,000 which is non-
Refinancing dengan total fasilitas sebesar revolving and subject to a fixed interest rate of
Rp1.000.000 yang bersifat non-revolving dan 6.90%. This facility has a term of 12 months and
dikenakan tingkat suku bunga tetap sebesar will be mature on 5 June 2025.
6,90%. Fasilitas tersebut memiliki jangka waktu
12 bulan dan jatuh tempo pada tanggal 5 Juni
2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari SMF masing-masing sebesar fund borrowings from SMF are amounting to
Rp3.322.595 dan Rp716.200. Rp3,322,595 and Rp716,200, respectively.
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
Pada tanggal 16 Juni 2021, Entitas Anak On 16 June 2021, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from PT Bank
kredit dari dari PT Bank Tabungan Negara Tabungan Negara (Persero) Tbk. (“BTN”), in the
(Persero) Tbk. (“BTN”), berupa fasilitas Term form of a Term Loan (committed) - non-revolving
Loan (committed) - non-revolving dengan jumlah facility with a maximum amount of Rp500,000. This
maksimum sebesar Rp500.000. Fasilitas tersebut facility is used to finance the Subsidiary's working
digunakan untuk membiayai modal kerja Entitas capital. This facility has tenor of up to 12 months
Anak. Fasilitas ini memiliki jangka waktu selama with interest fix rate of 8.03% per annum. On
12 bulan dengan suku bunga tetap 8,03% per 19 May 2022, the term of this facility has been
tahun. Pada tanggal 19 Mei 2022, jangka waktu extended to 29 June 2025.
fasilitas ini telah diperpanjang kembali hingga
29 Juni 2025.
274
Page 1178
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
(lanjutan) (continued)
Pada tanggal 12 Oktober 2022, Entitas Anak On 12 October 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan BTN Tunas Finance) and BTN signed a non-revolving
menandatangani perjanjian kredit sebesar loan agreement amounting to Rp500,000. The
Rp500.000 yang bersifat non-revolving. facility was drawn on 19 October 2022, with tenor
Penarikan fasilitas dilakukan pada tanggal of 3 (three) years and interest rate of 6.00 - 7.60%.
19 Oktober 2022 dengan tenor 3 (tiga) tahun dan The facility will mature on 19 October 2025.
dikenakan tingkat suku bunga antara 6,00% -
7,60%. Fasilitas tersebut jatuh tempo pada
tanggal 19 Oktober 2025.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of 31 December 2024 and 2023, there were no
terdapat aset Entitas Anak yang dijaminkan atas Subsidiary assets used as collateral for fund
pinjaman yang diterima. borrowings.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Subsidiary
Entitas Anak telah memenuhi persyaratan dan has complied with the terms and conditions set out
ketentuan yang ditetapkan dalam perjanjian in the loan agreement.
pinjaman.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari BTN masing-masing sebesar fund borrowings from BTN are amounted to
Rp638.788 dan Rp805.084. Rp638,788 and Rp805,084, respectively.
PT Bank Negara Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk.
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional limit for a
tambahan plafon fasilitas Kredit Modal Kerja non- non-revolving working capital loan facility from BNI
revolving dari BNI dengan batas maksimum with a maximum credit limit of Rp1,250,000 with an
kredit sebesar Rp1.250.000 dengan tingkat suku interest rate of 6.50% - 6.80% which has an
bunga sebesar 6,50% - 6,80% yang memiliki undrawn period until 18 April 2023 and the tenor of
masa kelonggaran tarik sampai dengan 18 April the facility maximum up to 4 (four) years. Therefore
2023 dan tenor fasilitas maksimum hingga 4 the maturity date will be until 25 January 2027.
(empat) tahun. Fasilitas tersebut akan jatuh
tempo tanggal 25 Januari 2027.
Pada tanggal 14 November 2024, Entitas Anak On 14 November 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a working capital loan
Kredit Modal Kerja dari PT Bank Negara facility from PT Bank Negara Indonesia (Persero)
Indonesia (Persero) Tbk. ("BNI") dengan batas Tbk. ("BNI") with a maximum loan limit of
maksimum kredit sejumlah Rp1.000.000 dengan Rp1,000,000, with an interest rate of 6.80% -
tingkat suku bunga sebesar 6,80% - 7,30%. 7.30%. The facility is a non revolving working
Fasilitas tersebut bersifat Kredit Modal Kerja non capital loan. The period of withdrawal of loan
revolving. Jangka waktu penarikan fasilitas kredit facilities is up to 14 November 2025. Therefore the
adalah sampai dengan 14 November 2025. maturity date will be until 14 November 2029.
Fasilitas tersebut akan jatuh tempo tanggal 14
November 2029.
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional limit for a
tambahan plafon fasilitas Kredit Modal Kerja non- non-revolving working capital loan facility from BNI
revolving dari BNI dengan batas maksimum with a maximum credit limit of Rp1,250,000 with an
kredit sebesar Rp1.250.000 dengan tingkat suku interest rate of 6.50% - 6.80% which has an
bunga sebesar 6,50% - 6,80% yang memiliki undrawn period until 18 April 2023 and the tenor of
masa kelonggaran tarik sampai dengan 18 April the facility maximum up to 4 (four) years. Therefore
2023 dan tenor fasilitas maksimum hingga 4 the maturity date will be until 25 January 2027.
(empat) tahun. Fasilitas tersebut akan jatuh
tempo tanggal 25 Januari 2027.
275
Page 1179
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Negara Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk.
(lanjutan) (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023 outstanding
pinjaman dari BNI masing-masing sebesar fund borrowings from BNI are amounted to
Rp666.574 dan Rp960.540. Rp666,574 and Rp960,540, respectively.
PT Bank Central Asia Tbk. PT Bank Central Asia Tbk.
Pada bulan Januari 2020, Entitas Anak (PT Bank In January 2020, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a loan facility from PT Bank
PT Bank Central Asia Tbk (“BCA”), berupa Central Asia Tbk (“BCA”), in the form of Term Loan
fasilitas Term Loan 1 (committed) - non-revolving 1 (committed) - non-revolving facility with a
dengan jumlah maksimum sebesar Rp500.000. maximum amount of Rp500,000. This facility is
Fasilitas tersebut digunakan untuk membiayai used to finance the Subsidiary's working capital.
modal kerja Entitas Anak. Fasilitas ini memiliki This facility has a term of 12 months up to
jangka waktu selama 12 bulan hingga 20 January 2021 which bears interest at JIBOR 3
20 Januari 2021 dengan suku bunga JIBOR 3 (three) months + 125bps. On 15 December 2021,
(tiga) bulan + 125bps. Pada tanggal the Term Loan 1 (committed) - non revolving has
15 Desember 2021, jangka waktu fasilitas Term been extended up to 20 January 2025.
Loan 1 (committed) - non revolving telah
diperpanjang kembali hingga 20 Januari 2025.
Pada bulan Maret 2021, Entitas Anak (PT Bank On March 2021, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from BCA, in the
BCA, berupa fasilitas Term Loan 3 (committed) - form of Term Loan 3 (committed) - non-revolving
non-revolving dengan jumlah maksimum sebesar facility with maximum amount of Rp250,000. This
Rp250.000. Fasilitas tersebut digunakan untuk facility is used to finance the Subsidiary's working
membiayai modal kerja Entitas Anak. Fasilitas ini capital. This facility has a term of 12 (twelve)
memiliki jangka waktu selama 12 (dua belas) months until 30 June 2022 with a JIBOR interest
bulan hingga 30 Juni 2022 dengan suku bunga rate of 3 (three) months + 125bps. On 15
JIBOR 3 bulan + 125bps. Pada tanggal December 2021, the term of the Term Loan 3
15 Desember 2021, jangka waktu fasilitas Term (committed) - non-revolving facility has been
Loan 3 (committed) – non-revolving telah extended until 31 March 2025.
diperpanjang hingga 31 Maret 2025.
Pada bulan Maret 2022, Entitas Anak (PT Bank On March 2022, the Subsidiary (PT Bank Mandiri
Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from BCA, in the
BCA, berupa fasilitas Term Loan 4 (committed) - form of a Term Loan 4 (committed) - non-revolving
non-revolving dengan jumlah maksimum sebesar facility with a maximum amount of Rp250,000. This
Rp250.000. Fasilitas ini digunakan untuk facility has a term of 36 (thirty six) months from the
membiayai modal kerja. Pinjaman ini memiliki date of the first drawdown with an interest rate of
jangka waktu selama 36 (tiga puluh enam) bulan 5.25% per annum. As of 31 December 2024 and
dari tanggal penarikan pertama dengan suku 31 December 2023, the Subsidiary has complied
bunga 5,25% per tahun. Pada tanggal with the terms and conditions set out in the loan
31 Desember 2024 dan 31 Desember 2023, agreement.
Entitas Anak telah memenuhi persyaratan dan
ketentuan yang ditetapkan dalam perjanjian
pinjaman.
Pada tanggal 20 November 2020 dan 17 April On 20 November 2020 and 17 April 2023, the
2023, Entitas Anak (PT Mandiri Tunas Finance) Subsidiary (PT Mandiri Tunas Finance) and BCA
dan BCA telah menandatangani perjanjian kredit have signed a credit agreement where BCA
dimana BCA memberikan beberapa fasilitas provides several Installment Loan and Term
Installment Loan dan Pinjaman Berjangka Money Money Market (PBMM) loan facilities with a total
Market (PBMM) dengan total limit sebesar limit of Rp11,808,000 which are non-revolving and
Rp11.808.000 yang bersifat non-revolving dan revolving, respectively. These facilities have
revolving. Fasilitas tersebut memiliki jatuh tempo various maturities and range between January
yang beragam dan berkisar antara bulan Januari 2024 to January 2027 with interest rate ranging
2024 sampai dengan bulan Januari 2027 dengan from 6.00% - 7.60%.
suku bunga berkisar antara 6,00% - 7,60%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari BCA masing-masing sebesar fund borrowings from BCA was amounted to
Rp7.904.515 dan Rp7.925.272. Rp7,904,515 and Rp7,925,272, respectively.
276
Page 1180
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pan Indonesia Tbk. PT Bank Pan Indonesia Tbk.
Pada tanggal 25 Agustus 2021, Entitas Anak On 25 August 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) received an additional non-
fasilitas Kredit Modal Kerja sebesar Rp500.000 revolving Working Capital Loan facility of
yang bersifat non-revolving serta tambahan Rp500,000, as well as additional Money Market
Fasilitas Money Market Line sehingga menjadi Line Facility which become Rp250,000. The
Rp250.000. Atas Fasilitas Kredit Modal Kerja Working Capital Credit facility bears an interest
dikenakan suku bunga 7,25% pada saat rate of 7.25% at the time of withdrawal with
penarikan dengan kelonggaran tarik sampai undrawn portion until February 2022 and will
dengan bulan Februari 2022 dan jatuh tempo mature on 3 February 2025. Meanwhile, the
pada 3 Februari 2025. Sedangkan untuk fasilitas Money Market Line credit facility bears a
Kredit Money Market Line dikenakan tingkat suku benchmark interest rate, with the withdrawal period
bunga acuan, dengan kelonggaran tariknya jatuh due in 26 May 2022.
tempo pada bulan 26 Mei 2022.
Pada tanggal 12 November 2024, Entitas Anak On 12 November 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) obtained a non-revolving Working
fasilitas Kredit Modal Kerja dari PT Bank Pan Capital Loan facility from PT Bank Pan Indonesia
Indonesia Tbk. (“Panin”) sebesar Rp500.000 Tbk. (“Panin”) amounted to Rp500,000. This facility
yang bersifat non-revolving. Atas fasilitas is subject to interest rate of 7% - 7.25% at the time
tersebut dikenakan suku bunga 7% - 7,25% pada of withdrawal. The facility will mature on 14 May
saat penarikan. Fasilitas tersebut jatuh tempo 2029.
pada bulan 14 Mei 2029.
Pada tanggal 24 Agustus 2023, Entitas Anak On 24 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Panin Tunas Finance) and Panin signed a loan
menandatangani perjanjian kredit dengan total agreement with a total limit of Rp5,000,000 which
limit sebesar Rp5.000.000 yang bersifat is non-revolving. The facility matures on 18 June
non-revolving. Fasilitas tersebut jatuh tempo 2024 until 14 April 2026 with interest rate ranging
pada tanggal 18 Juni 2024 sampai dengan from 6.00% - 7.60%.
14 April 2026 dengan tingkat suku bunga berkisar
antara 6,00% - 7,60%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Panin masing-masing sebesar fund borrowings from Panin are amounted to
Rp4.586.349 dan Rp3.993.077. Rp4,586,349 and Rp3,993,077, respectively.
PT Bank Maybank Indonesia Tbk. PT Bank Maybank Indonesia Tbk.
Pada tanggal 27 Juli 2022, Entitas Anak On 27 July 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional Term Loan
tambahan Fasilitas Pinjaman Berjangka III III Facility in the amount of Rp350,000
sejumlah Rp350.000 dari PT Bank Maybank PT Maybank Indonesia Tbk (“Maybank”) with an
Indonesia Tbk (“Maybank”) dengan tingkat suku interest rate of 7.00% and a drawdown period until
bunga 7,00% dan jangka waktu penarikan 27 January 2023 with a tenor of 48 months. The
sampai dengan tanggal 27 Januari 2023 dengan Term Loan III facility is hybrid in nature which can
tenor 48 bulan. Plafon fasilitas Pinjaman be used as a conventional or sharia Working
Berjangka III bersifat hybrid yang dapat Capital Loan. This facility will mature on
digunakan sebagai Kredit Modal Kerja konvensial 29 September 2026.
maupun Syariah. Fasilitas tersebut jatuh tempo
pada tanggal 29 September 2026.
277
Page 1181
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk. (lanjutan) PT Bank Maybank Indonesia Tbk. (continued)
Pada tanggal 18 Oktober 2023, Entitas Anak On 18 October 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) kembali Utama Finance) again obtained an additional Term
memperoleh tambahan Fasilitas Pinjaman Loan Facility IV amounting to Rp500,000 from
Berjangka IV sejumlah Rp500.000 dari Maybank Maybank with an indicative interest rate of 7.25% -
dengan indikasi tingkat suku bunga 7,25% - 7.50% and a withdrawal period until 18 April 2024,
7,50% dan dari jangka waktu penarikan sampai and a tenor of 48 months. The limit of the Term
dengan tanggal 18 April 2024 dan tenor 48 bulan. Loan Facility IV is hybrid and can be used for both
Adapun plafon fasilitas Pinjaman Berjangka IV conventional and Sharia loan working capital.
bersifat hybrid yang dapat digunakan sebagai
kredit modal kerja konvensial maupun syariah.
Pada tanggal 29 Agustus 2022, Entitas Anak (PT On 29 August 2022, the Subsidiary (PT Bank
Bank Syariah Indonesia) dan Maybank Syariah Indonesia) and Maybank obtained a
mendapatkan fasilitas line pembiayaan mudharabah financing line facility amounted to
mudharabah sebesar USD100.000.000 (nilai USD100,000,000 (full amount) from Maybank. On
penuh) dari Maybank. Pada tanggal 30 Mei 2024, 30 May 2024, 24 June 2024 and 28 June 2024, the
24 Juni 2024, 28 Juni 2024 Bank melakukan Bank withdrew facilities amounting to Rp. 300,000,
penarikan fasilitas sebesar Rp300.000, Rp750,000 and Rp300,000 respectively, with a
Rp750.000 dan Rp300.000 dengan nisbah bagi profit sharing ratio of 0.18%, 0.53% and 0.04%
hasil sebesar 0,18%, 0,53% dan 0,04% dan jatuh respectively and mature respectively on 1 July
tempo masing-masing pada tanggal 1 Juli 2024, 2024, 1 August 2024, and 5 July 2024. There is no
1 Agustus 2024, dan 5 Juli 2024. Tidak terdapat collateral pledged for this facility.
agunan yang dijaminkan untuk fasilitas ini.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Maybank sebesar Rp2.292.588 fund borrowings from Maybank are amounted to
dan Rp1.464.831. Rp2,292,588 and Rp1,464,831 respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Maybank Syariah sebesar fund borrowings from Maybank Syariah are
Rp40.607 dan RpNihil. amounted to Rp40,607 and RpNil respectively.
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
dan Banten Tbk. Banten Tbk.
Pada tanggal 23 September 2020 dan On 23 September 2020 and 29 September 2023,
29 September 2023, Entitas Anak (PT Bank the Subsidiary (PT Bank Mandiri Taspen) obtained
Mandiri Taspen) memperoleh fasilitas kredit dari a loan facility from PT Bank Pembangunan Daerah
PT Bank Pembangunan Daerah Jawa Barat dan Jawa Barat dan Banten Tbk. (“BJB”), in the form of
Banten Tbk. (“BJB”), berupa fasilitas Term Loan Term Loan (committed) - non-revolving facility with
(committed) - non-revolving dengan total jumlah total a maximum limit of Rp1,000,000 with an
maksimum sebesar Rp1.000.000 dengan suku interest rate of JIBOR 3 Months + 130bps. This
bunga JIBOR 3 bulan + 130bps. Fasilitas facility is used to finance the Subsidiary's working
tersebut digunakan untuk membiayai modal kerja capital. The facility will mature on 25 March 2025.
Entitas Anak. Fasilitas tersebut jatuh tempo pada
tanggal 25 Maret 2025.
Pada tanggal 8 Agustus 2023, Entitas Anak On 8 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan BJB Tunas Finance) and BJB signed a loan agreement
menandatangani perjanjian kredit dimana BJB whereby BJB provided a General Working Capital
menyediakan fasilitas Kredit Modal Kerja Umum Loan Facility for Financing Institutions with a total
Lembaga Pembiayaan dengan total limit sebesar limit of Rp500,000 which is non-revolving. The
Rp500.000 yang bersifat non-revolving. Fasilitas facility will mature on August 2026 with interest
tersebut jatuh tempo pada bulan Agustus 2026 rate is a floating interest rate during the withdrawal
dengan tingkat suku bunga bunga berlaku period and a fixed rate during the loan term around
floating rate selama masa penarikan dan fixed 6.00% - 7.60%.
rate selama jangka waktu kredit antara 6,00% -
7,60%.
278
Page 1182
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
dan Banten Tbk. (lanjutan) Banten Tbk. (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari BJB masing-masing sebesar fund borrowings from BJB are amounted to
Rp1.312.400 dan Rp1.443.489. Rp1,312,400 and Rp1,443,489 respectively.
PT Bank DKI PT Bank DKI
Pada tanggal 15 Juni 2022, Entitas Anak On 15 June 2022, the Subsidiary (PT Bank Mandiri
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a loan facility from Bank DKI, in
kredit dari Bank DKI, berupa fasilitas Term Loan the form of a Term Loan (committed) - non-
(committed) - non-revolving dengan jumlah revolving facility with a maximum loan amounting
maksimum sebesar Rp500.000. Fasilitas tersebut to Rp500,000. This facility is used to finance the
digunakan untuk membiayai modal kerja Entitas Subsidiary's working capital. This facility has a
Anak. Fasilitas ini memiliki jangka waktu selama term of 24 months with an interest rate of 3 months
24 bulan dengan suku bunga JIBOR 3 bulan + JIBOR + margin of 0.95% per annum.
margin sebesar 0,95% per tahun.
Pada tanggal 19 Desember 2023, Entitas Anak On 19 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) and PT Bank DKI (Unit Usaha
pinjaman Executing dari PT Bank DKI (Unit Syariah) (“Bank DKI Syariah”) signed a loan
Usaha Syariah) (“Bank DKI Syariah”) dengan agreement where by Bank DKI Syariah provides
batas maksimum kredit sebesar Rp150.000 an additional Executing loan facility with a
dengan nisbah bagi hasil ditentukan saat maximum credit of Rp150,000. The withdrawal
penarikan fasilitas. Jangka waktu penarikan period for the facility is until 19 June 2024 with
fasilitas tersebut adalah sampai dengan 19 Juni maximum loan tenor of 36 (thirty six) months from
2024 dengan tenor pinjaman maksimal 36 (tiga the date of withdrawal. This facility will mature on
puluh enam) bulan sejak tanggal penarikan. 19 June 2027.
Fasilitas ini akan jatuh tempo pada 19 Juni 2027.
Pada tanggal 6 Maret 2024, Entitas Anak On 6 March 2024, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank DKI Tunas Finance) and Bank DKI signed a loan facility
menandatangani perjanjian fasilitas pinjaman agreement where Bank DKI provides a Working
dimana Bank DKI menyediakan fasilitas Kredit Capital Executing - Term Loan facility with a total
Modal Kerja Executing - Term Loan dengan total amounted of Rp1,500,000 which is non-revolving.
fasilitas sebesar Rp1.500.000 yang bersifat non- The facility has varying maturities ranging from
revolving. Fasilitas tersebut memiliki jatuh tempo December 2024 to March 2027, with a fixed
yang beragam dan berkisar antara bulan interest rate for disbursed credit.
Desember 2024 sampai dengan bulan Maret
2027 dengan tarif suku bunga fixed untuk kredit
yang sudah dicairkan
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank DKI masing-masing sebesar borrowings from Bank DKI are amounted to
Rp1.285.258 dan Rp693.834. Rp1,285,258 and Rp693,834, respectively.
PT Bank Jago Tbk. PT Bank Jago Tbk.
Pada tanggal 20 Desember 2023, Entitas Anak On 20 December 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Jago Utama Finance) has signed a Working Capital
menandatangani perjanjian fasilitas Kredit Modal Loan facility agreement non-revolving with Bank
kerja non-revolving dengan batas maksimum Jago with maximum limit is Rp1,000,000 with
kredit sejumlah Rp1.000.000 yang dikenakan interest 7.00% - 7.25%. The drawdown period for
tingkat suku bunga 7,00% - 7,25%. Jangka waktu the loan facility is until 20 December 2024, with a
penarikan fasilitas kredit adalah sampai dengan maximum loan tenure of 60 months from the
20 Desember 2024 dengan tenor pinjaman drawdown date.
maksimal 60 bulan sejak tanggal penarikan.
279
Page 1183
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Jago Tbk. (lanjutan) PT Bank Jago Tbk. (continued)
Pada tanggal 13 Agustus 2024, Entitas Anak (PT On 13 August 2024, the Subsidiary (PT Mandiri
Mandiri Utama Finance) dan Bank Jago Utama Finance) has signed a obtained Working
menandatangani perjanjian penambahan fasilitas Capital Loan facility agreement non revolving with
Kredit Modal kerja non revolving dengan batas Bank Jago with maximum limit is Rp1,300,000 with
maksimum kredit sejumlah Rp1.300.000 yang interest 7.25% - 7.50% a maximum loan tenure of
dikenakan tingkat suku bunga 7,25% - 7,50%. 60 months from the drawdown date.
tenor pinjaman maksimal 60 bulan sejak tanggal
penarikan.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari Bank Jago masing-masing sebesar fund borrowings from Bank Jago are Rp1,245,817
Rp1.245.817 dan Rp49.875. and Rp49,875, respectively.
PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk.
Pada tanggal 26 September 2019, Entitas Anak On 26 September 2019, the Subsidiary
(PT Mandiri Tunas Finance) mendapat tambahan (PT Mandiri Tunas Finance) received an additional
fasilitas Working Capital Loan yang bersifat revolving Working Capital Loan facility from
revolving dari PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk. (“Danamon”) so
(“Danamon”) sehingga total keseluruhan fasilitas that the total Working Capital Loan facility is
Working Capital Loan sebesar Rp150.000 dan Rp150,000 and matures on 22 January 2021, and
jatuh tempo pada tanggal 22 Januari 2021, serta received additional non-revolving Term Loan
memperoleh tambahan fasilitas Term Loan yang facilities of Rp3,500,000 with an interest rate of
bersifat non-revolving sebesar Rp3.500.000 6.00% - 7.60% on drawdown and will mature on
dengan suku bunga 6,00% - 7,60% pada saat 13 November 2024 and 20 October 2025.
penarikan dan akan jatuh tempo pada tanggal
13 November 2024 dan 20 Oktober 2025.
Pada tanggal 30 Desember 2019, Entitas Anak On 30 December 2019, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Term Loan I and
Term Loan I dan Working Capital dari Danamon Working Capital facilities from Danamon with a
dengan batas maksimum kredit masing-masing maximum credit limit of Rp350,000 and
sejumlah Rp350.000 dan Rp100.000 dengan Rp100,000, respectively, with an interest rate of
tingkat suku bunga 9,00% untuk fasilitas Term 9.00% for the Term Loan facility and indicate
Loan dan suku bunga indikasi 8,00% untuk interest rate of 8.00% for Working Capital facility.
fasilitas Working Capital.
Jangka waktu penarikan fasilitas Term Loan The withdrawal period for the Term Loan facility is
adalah 12 bulan sejak fasilitas ditandatangani 12 months from the time the facility is signed and
dan fasilitas bersifat non-revolving. Sedangkan the facility is non-revolving. Meanwhile, for the
untuk fasilitas Working Capital Loan, jangka Working Capital Loan facility, the withdrawal period
waktu penarikan adalah 12 bulan sejak fasilitas is 12 months from the time the facility is signed
ditandatangani dan fasilitas bersifat revolving. and the facility is revolving. The withdrawal period
Jangka waktu penarikan fasilitas Working Capital for the Working Capital Loan facility has been
Loan sudah beberapa kali diperpanjang. extended several times. Meanwhile, the Term
Sedangkan fasilitas Term Loan I akan jatuh Loan I facility will mature on 12 October 2024. On
tempo tanggal 12 Oktober 2024. Pada tanggal 21 December 2022, the Subsidiary extended the
21 Desember 2022, Entitas Anak melakukan Working Capital Facility with a withdrawal period of
perpanjangan Fasilitas Working Capital dengan the facility until 30 August 2023. This facility has
jangka waktu penarikan fasilitas sampai dengan been temporarily extended until 30 September
tanggal 30 Agustus 2023. Fasilitas ini telah 2023. Then the Subsidiary on the same date also
diperpanjang sementara sampai dengan obtained additional Term Loan and Sharia Term
30 September 2023. Kemudian Entitas Anak Loan facilities a limit of maximum loan amounted
ditanggal yang sama juga memperoleh tambahan to is Rp400,000 and Rp100,000 respectively with
fasilitas Term Loan dan Term Loan Syariah an interest rate of 7.00% - 7.25% for the Term
dengan batas maksimum kredit masing-masing Loan facility, with the withdrawal period for the
sejumlah Rp400.000 dan Rp100.000 dengan Term Loan facility is 12 months from the time the
tingkat suku bunga 7,00% - 7,25% untuk fasilitas facility is signed and the facility is non-revolving.
Term Loan, dengan jangka waktu penarikan This facility matures on 13 July 2027.
fasilitas Term Loan adalah 12 bulan sejak
fasilitas ditandatangani dan fasilitas bersifat non-
revolving. Untuk Fasilitas tersebut jatuh tempo
pada tanggal 13 Juli 2027.
280
Page 1184
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Danamon Indonesia Tbk. (lanjutan) PT Bank Danamon Indonesia Tbk. (continued)
Pada tanggal 19 Oktober 2021 dan terakhir pada On 19 October 2021 and recently on 12 October
tanggal 12 Oktober 2022, Entitas Anak 2022, the Subsidiary (PT Mandiri Tunas Finance)
(PT Mandiri Tunas Finance) mendapat fasilitas received a Term Loan facility in Rupiah (IDR)
Term Loan dengan mata uang Rupiah (IDR) yang currency, which is non-revolving, from Danamon
bersifat non-revolving dari Danamon dengan total with a total limit of Rp2,000,000 and mature on
limit sebesar Rp2.000.000 dan jatuh tempo pada 31 December 2024, until 30 October 2025. The
bulan 31 Desember 2024 sampai dengan interest rate is fixed for the loan term.
30 Oktober 2025. Suku bunga tetap selama tenor
pinjaman.
Pada tanggal 12 Desember 2023, Entitas Anak On 12 December 2023, the Subsidiary
(PT Mandiri Utama Finance) memperoleh (PT Mandiri Utama Finance) obtained additional
tambahan fasilitas Term Loan dan Term Loan Term Loan and Sharia Term Loan facilities with
Syariah dengan batas maksimum kredit masing- maximum loan limits of Rp450,000 and
masing sejumlah Rp450.000 dan Rp50.000 Rp50,000, respectively, with a fixed interest rate
dengan tingkat suku bunga tetap 7,30% untuk of 7.30% for the Term Loan facility. The
fasilitas Term Loan, dengan jangka waktu withdrawal period for the Term Loan facility is 12
penarikan fasilitas Term Loan adalah 12 bulan months from the signing date, and the facility is
sejak fasilitas ditanda-tangani dan fasilitas non-revolving.
bersifat non-revolving.
Pada tanggal 12 Desember 2023, Perusahaan On 12 December 2023, the Subsidiary obtained an
memperoleh tambahan fasilitas Term Loan dan additional Term Loan facility and a Shariah-
Term Loan Syariah dengan batas maksimum compliant Term Loan facility, with maximum credit
kredit masing-masing sejumlah Rp450.000 dan limits of Rp450,000 and Rp50,000, respectively.
Rp50.000 dengan indikatif tingkat suku bunga The indicative interest rate for the Term Loan
7,25% untuk fasilitas Term Loan, dengan jangka facility is 7.25%, with a withdrawal period of 12
waktu penarikan fasilitas Term Loan adalah 12 months from the signing of the facility. The facility
bulan sejak fasilitas ditanda-tangani dan fasilitas is non-revolving and will mature on 5 August 2028.
bersifat non revolving. Fasiltias tersebut akan
jatuh tempo pada tanggal 5 Agustus 2028.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023, outstanding
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon are amounted to
Rp1.008.923 dan Rp1.573.619. Rp1,008,923 and Rp1,573,619, respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Danamon Syariah masing-masing fund borrowings from Danamon Syariah was
sebesar Rp109.688 dan Rp101.351. amounted to Rp109,688 and Rp101,351,
respectively.
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. Tbk.
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank China Utama Finance) and PT Bank China Construction
Construction Bank Indonesia Tbk ("CCBI") Bank Indonesia Tbk ("CCBI") signed a
menandatangani perjanjian fasilitas pinjaman non-revolving working capital loan facility
modal kerja non-revolving dengan batas agreement with a maximum loan limit of
maksimum kredit sejumlah Rp250.000 yang Rp250,000 subject to an interest rate of 6.50% per
dikenakan tingkat suku bunga 6,50% per tahun. annum. The term for drawing down the loan facility
Jangka waktu penarikan fasilitas kredit adalah is until 22 August 2022 with a maximum loan tenor
sampai dengan 22 Agustus 2022 dengan tenor of 48 months from the date of withdrawal on
pinjaman maksimal 48 bulan sejak tanggal 7 March 2022. This Facility will mature on
penarikan pada tanggal 7 Maret 2022. Fasilitas 24 May 2027.
tersebut akan jatuh tempo tanggal 24 Mei 2027.
281
Page 1185
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. (lanjutan) Tbk. (continued)
Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan CCBI Tunas Finance) and CCBI signed a non-revolving
menandatangani perjanjian kredit sebesar credit agreement amounting to Rp430,000. The
Rp430.000 yang bersifat non-revolving. drawdown were made on 15 July 2022 with a tenor
Penarikan fasilitas dilakukan pada tanggal 15 Juli of 3 (three) years and bears the interest rate of
2022 dengan tenor 3 (tiga) tahun dan dikenakan 6.00% - 7.60%. This facility will mature on 15 July
tingkat suku bunga antara 6,00% - 7,60%. 2025.
Fasilitas tersebut jatuh tempo pada tanggal
15 Juli 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari CCBI masing-masing sebesar fund borrowings from CCBI was amounted to
Rp534.510 dan Rp896.066. Rp534,510 and Rp896,066, respectively.
PT Bank CIMB Niaga Tbk. PT Bank CIMB Niaga Tbk.
Pada tanggal 19 Februari 2020, Entitas Anak On 19 February 2020, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank CIMB Utama Finance) and PT Bank CIMB Niaga Tbk.
Niaga Tbk. (“Bank CIMB Niaga”) (“Bank CIMB Niaga”) signed a loan agreement that
menandatangani perjanjian kredit dimana Bank Bank CIMB Niaga provides non-revolving Term
CIMB Niaga menyediakan fasilitas Term Loan Loan facility with total limit up to Rp300,000 with
dengan total maksimum kredit sebesar 8.25% of fixed interest rate at drawdown. This
Rp300.000 yang bersifat non-revolving dan facility will mature on February 2023. On 4 March
dikenakan tingkat suku bunga tetap sebesar 2023, the term of non-revolving Term Loan
8,25% pada saat penarikan. Fasilitas tersebut (committed) facility has been extended again until
jatuh tempo pada bulan Februari 2023. Pada 4 March 2025.
tanggal 4 Maret 2023, jangka waktu fasilitas
Term Loan (committed) - non-revolving telah
diperpanjang kembali hingga 4 Maret 2025.
Pada tanggal 29 September 2021 dan terakhir On 29 September 2021 and most recently on
pada tanggal 20 Desember 2022, Entitas Anak 20 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank CIMB Tunas Finance) and Bank CIMB Niaga signed a
Niaga menandatangani perjanjian kredit dimana loan agreement where Bank CIMB Niaga provided
Bank CIMB Niaga menyediakan beberapa several Special Transaction Loan facilities with a
fasilitas Pinjaman Transaksi Khusus dengan total total facility of Rp900,000 which is non-revolving
fasilitas sebesar Rp900.000 yang bersifat non- and is subject to a fixed interest rate of between
revolving dan dikenakan tingkat suku bunga tetap 6.00% - 7.60% upon withdrawal. These facilities
sebesar antara 6,00% - 7,60%. pada saat have various maturities and range from March
penarikan. Fasilitas tersebut memiliki jatuh tempo 2025 to March 2026.
yang beragam dan berkisar antara bulan Maret
2025 sampai dengan Maret 2026.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank CIMB Niaga masing-masing fund borrowings from Bank CIMB Niaga are
sebesar Rp468.128 dan Rp607.627. amounted to Rp468,128 and Rp607,627,
respectively.
PT Bank QNB Indonesia Tbk. PT Bank QNB Indonesia Tbk.
Pada tanggal 24 Mei 2023, Entitas Anak On 24 May 2023, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan PT Bank QNB Finance) and PT Bank QNB Indonesia Tbk.
Indonesia Tbk. (“QNB”) menandatangani (“QNB”) signed a loan agreement which QNB
perjanjian kredit dimana QNB menyediakan provides Fixed Loan facility with total limit
fasilitas Fixed Loan Facility dengan total amounting to Rp600,000 which is non-revolving
maksimum kredit sebesar Rp600.000 yang and bears a fixed market interest rate of 6.75% at
bersifat non-revolving dan dikenakan tingkat suku the withdrawal date. This facility will mature on
bunga tetap sebesar 6,75% pada saat penarikan. 7 August 2026.
Fasilitas tersebut akan jatuh tempo pada
7 Agustus 2026.
282
Page 1186
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank QNB Indonesia Tbk. (lanjutan) PT Bank QNB Indonesia Tbk. (continued)
Pada tanggal 28 Maret 2024, Entitas Anak On 28 March 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan QNB Utama Finance) and QNB signed a loan
menandatangani perjanjian kredit dimana QNB agreement which QNB provides Additional Fixed
menyediakan fasilitas Fixed Loan Facility Loan facility with total limit amounted to Rp300,000
tambahan dengan total maksimum kredit sebesar which is non-revolving and bears a fixed market
Rp300.000 yang bersifat non-revolving dan interest rate of 7.45% at the withdrawal date. This
dikenakan tingkat suku bunga tetap sebesar facility will mature on 14 June 2028.
7,45% pada saat penarikan. Fasilitas tersebut
akan jatuh tempo pada 14 Juni 2028.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari QNB masing-masing sebesar fund borrowings from QNB are amounted to
Rp422.143 dan Rp366.008. Rp422,143 and Rp366,008, respectively.
PT Bank Panin Dubai Syariah Tbk. PT Bank Panin Dubai Syariah Tbk.
Pada tanggal 27 Oktober 2022, Entitas Anak On 27 October 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Excecuting loan facility
pinjaman Executing dari PT Bank Panin Dubai from PT Panin Dubai Syariah Tbk. ("PDS") with a
Syariah Tbk. ("PDS") dengan batas maksimum maximum credit limit of Rp450,000, which bears
kredit sebesar Rp450.000 dengan nisbah bagi profit sharing rate of 7%. The term for drawdown
hasil ditentukan saat penarikan fasilitas sekitar the credit facility is up to 31 October 2023 with a
7%. Jangka waktu penarikan fasilitas tersebut maximum loan tenor of 48 months from the
adalah sampai dengan 31 Oktober 2023 dengan drawdown date. This facility will mature on 9 June
tenor pinjaman maksimal 48 bulan sejak tanggal 2027.
penarikan. Fasilitas tersebut akan jatuh tempo
tanggal 9 Juni 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari PDS masing-masing sebesar fund borrowing from PDS are amounted to
Rp366.364 dan Rp373.487. Rp366,364 and Rp373,487, respectively.
PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk.
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional
tambahan fasilitas Kredit Modal Kerja non- non-revolving Working Capital Credit facility from
revolving dari PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk. (“Jtrust”) with a
(“Jtrust”) dengan batas maksimum kredit maximum credit limit of Rp200,000 with an interest
sejumlah Rp200.000 dengan tingkat suku bunga rate of 7.25% with a maximum loan tenor of 48
sebesar 7,25% dengan tenor pinjaman maksimal (fourty eight) months from the date of withdrawal
48 (empat puluh delapan) bulan sejak tanggal and the drawdown period for the loan facility is until
penarikan dan jangka waktu penarikan fasilitas 22 February 2023. The facility will mature on
kredit sampai dengan 22 Februari 2023. Fasilitas 8 September 2026.
tersebut akan jatuh tempo tanggal 8 September
2026.
Pada tanggal 31 Januari 2023, Entitas Anak On 31 January 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional non-
tambahan fasilitas kredit modal kerja non- revolving working capital credit facility from Jrust
revolving dari jtrust dengan batas maksimum with a maximum credit of Rp200,000 and interest
kredit sejumlah Rp200.000 dengan tingkat suku rate of 6.85% - 7.00% with a maximum loan tenor
bunga sebesar 6,85% - 7,00% dengan tenor of 48 (fourty eight) months from the withdrawal
pinjaman maksimal 48 (empat puluh delapan) date and the drawdown period for the loan facility
bulan sejak tanggal penarikan dan jangka waktu is until 31 January 2024. This facility will mature on
penarikan fasilitas kredit sampai dengan 17 May 2029.
31 Januari 2024. Fasilitas tersebut akan jatuh
tempo tanggal 17 May 2029.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Jtrust masing-masing sebesar fund borrowing from Jtrust are amounted to
Rp345.316 dan Rp501.487. Rp345,316 and Rp501,487, respectively.
283
Page 1187
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank HSBC Indonesia Tbk. PT Bank HSBC Indonesia Tbk.
Pada tanggal 2 November 2023, Entitas Anak On 2 November 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank HSBC Utama Finance) and PT Bank HSBC Indonesia
Indonesia Tbk (“HSBC”) menandatangani Tbk (“HSBC”) signed a credit agreement whereby
perjanjian kredit dimana HSBC menyediakan Bank HSBC provides an additional Working Capital
fasilitas Kredit Modal Kerja dengan maksimum Credit facility with a maximum credit of Rp300,000,
kredit sebesar Rp300.000, yang bersifat revolving which is revolving with interest rate of 1% with
dan dikenakan tingkat suku bunga 1% di atas JIBOR upon withdrawal. The withdrawal period for
JIBOR pada saat penarikan. Jangka waktu the facility is 24 (twenty four) months from the
penarikan fasilitas adalah 24 (dua puluh empat) effective date the contract was signed. This facility
bulan terhitung sejak tanggal efektif kontrak will mature on 2 November 2026.
tersebut ditandatangani. Fasilitas ini akan jatuh
tempo pada tanggal 2 November 2026.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank HSBC masing-masing fund borrowings from Bank HSBC are amounted to
sebesar Rp300.000 dan RpNihil. Rp300,000 and RpNil, respectively.
PT Bank of India Indonesia, Tbk PT Bank of India Indonesia, Tbk
Pada tanggal 2 Agustus 2023, Entitas Anak On 2 August 2023 the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank of India Tunas Finance) and PT Bank of India Indonesia
Indonesia, Tbk (“BOII”) menandatangani Tbk (“BOII”) signed a loan agreement where BOII
perjanjian kredit dimana BOII menyediakan provides a Reducing Demand Loan (Executing)
fasilitas Demand Loan Menurun (Executing) facility with a total facility of Rp500.000 with is non-
dengan total fasilitas sebesar Rp500.000 yang revolving and bears a fixed interest rate of 6.00% -
bersifat non-revolving dan dikenakan tingkat suku 7.60%. the facility will mature on 10 August 2026.
bunga tetap sebesar antara 6,00% - 7,60%.
Fasilitas tersebut akan jatuh tempo pada tanggal
10 Agustus 2026.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023 outstanding
pinjaman dari BOII sebesar Rp277.399 dan fund borrowings from BOII are amounted to
Rp443.487. Rp277,399 and Rp443,487, respectively.
PT Bank Shinhan Indonesia PT Bank Shinhan Indonesia
Pada tanggal 31 Juli 2024, Entitas Anak On 31 July 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Capital loan non
pinjaman Modal Kerja Non Revolving dari revolving facility from PT Bank Shinhan Indonesia.
PT Bank Shinhan Indonesia. ("Shinhan") dengan ("Shinhan") with a maximum credit limit of
batas maksimum kredit sebesar Rp300.000 Rp300,000, with interest rate of 7.50%. The term
dengan tingkat suku bunga penarikan fasilitas for drawdown the credit facility is up to 11
sekitar 7,50%. Jangka waktu penarikan fasilitas December 2024 with a maximum loan tenor of 48
tersebut adalah sampai dengan 11 Desember months from the drawdown date. This facility will
2024 dengan tenor pinjaman maksimal 48 bulan mature on 19 August 2028.
sejak tanggal penarikan. Fasilitas tersebut akan
jatuh tempo tanggal 19 Agustus 2028.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Shinhan masing-masing sebesar fund borrowing from Shinhan are amounted to
Rp274.366 dan RpNihil. Rp274,366 and RpNil, respectively.
PT Bank BCA Syariah PT Bank BCA Syariah
Pada tanggal 18 November 2020, Entitas Anak On 18 November 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) received an additional Working
tambahan fasilitas pinjaman Kredit Modal Kerja Capital Credit loan facility, bringing the total credit
sehingga total plafon yang diterima dari limit from PT Bank BCA Syariah to Rp200,000,
PT Bank BCA Syariah adalah sebesar with an interest rate of 9.00%. The facility will
Rp200.000 dengan tingkat suku bunga 9,00%. mature on 5 March 2029, and the withdrawal
Fasilitas tersebut akan jatuh tempo pada 5 Maret period is until 30 September 2024.
2029 dan jangka waktu penarikan sampai dengan
tanggal 30 September 2024.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the loans from
pinjaman dari BCA Syariah masing-masing BCA Syariah amounted to Rp261,431 and
sebesar Rp261.431 dan Rp224.711. Rp224,711, respectively.
284
Page 1188
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank BPD Daerah Istimewa Yogyakarta PT Bank BPD Daerah Istimewa Yogyakarta
Pada tanggal 15 Desember 2022, Entitas Anak On 15 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank BPD Utama Finance) and PT Bank BPD Daerah
Daerah Istimewa Yogyakarta (“Bank BPD DIY”) Istimewa Yogyakarta (“Bank BPD DIY”) signed a
menandatangani perjanjian kredit dimana Bank credit agreement whereby Bank BPD DIY provides
BPD DIY menyediakan tambahan fasilitas Kredit an additional Working Capital Credit facility with a
Modal Kerja dengan maksimum kredit sebesar maximum credit of Rp100,000, which is non-
Rp100.000, yang bersifat non-revolving dan revolving with interest rate of 6.80% upon
dikenakan tingkat suku bunga 6,80% pada saat withdrawal. The withdrawal period for the facility is
penarikan. Jangka waktu penarikan fasilitas 36 (thirty six) months from the effective date the
adalah 36 (tiga puluh enam) bulan terhitung sejak contract was signed. This facility will mature on
tanggal efektif kontrak tersebut ditandatangani. 15 December 2025.
Fasilitas ini akan jatuh tempo pada tanggal
15 Desember 2025.
Pada tanggal 26 April 2024, Entitas Anak On 26 April 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank BPD DIY Utama Finance) and Bank BPD DIY signed a credit
menandatangani perjanjian kredit dimana Bank agreement whereby Bank BPD DIY provides an
BPD DIY menyediakan tambahan fasilitas Kredit additional Working Capital Credit facility with a
Modal Kerja dengan maksimum kredit sebesar maximum credit of Rp200,000, which is non-
Rp200.000, yang bersifat non-revolving dan revolving with interest rate of 7.00% upon
dikenakan tingkat suku bunga 7,00% pada saat withdrawal. The withdrawal period for the facility is
penarikan. Jangka waktu penarikan fasilitas 36 (thirty six) months from the effective date the
adalah 36 (tiga puluh enam) bulan terhitung sejak contract was signed. This facility will mature on
tanggal efektif kontrak tersebut ditandatangani. 2 May 2027.
Fasilitas ini akan jatuh tempo pada tanggal
2 Mei 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank BPD DIY masing-masing fund borrowings from Bank BPD DIY are amounted
sebesar Rp250.824 dan Rp159.458. to Rp250,824 and Rp159,458, respectively.
PT Bank Maspion Tbk. PT Bank Maspion Tbk.
Pada tanggal 18 September 2023, Entitas Anak On 18 September 2023, the Subsidiary
(PT Mandiri Tunas Finance) dan Bank Maspion (PT Mandiri Tunas Finance) and Bank Maspion
(“Maspion”) menandatangani perjanjian fasilitas (“Maspion”) signed a Fixed Loan Sliding
Pinjaman Modal Kerja Fixed Loan Sliding dengan Installment Working Capital Loan facility
batas maksimum kredit sejumlah Rp300.000. agreement with a maximum credit limit of
Fasilitas tersebut akan jatuh tempo tanggal Rp300,000. The facility will mature on 4 April 2027
4 April 2027 dengan tingkat suku bunga 6,75%. with interest rate of 6.75%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
pinjaman dari Maspion masing-masing sebesar outstanding fund borrowing from Maspion are
Rp232.897 dan RpNihil. amounted to Rp232,897 and RpNil, respectively.
PT Bank KEB Hana Indonesia PT Bank KEB Hana Indonesia
Pada tanggal 29 Mei 2023, Entitas Anak On 29 May 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Hana Utama Finance) and Bank Hana signed a credit
menandatangani perjanjian kredit dimana Bank agreement in which Bank Hana provided an
Hana memberikan tambahan fasilitas Kredit additional Working Capital Credit facility with a
Modal Kerja dengan maksimum fasilitas sebesar maximum amount of Rp200,000. This facility is
Rp200.000 yang bersifat non-revolving dengan non-revolving and carries an interest rate of 7.25%.
tingkat suku bunga 7,25%. Fasilitas tersebut The facility will mature on 20 June 2027.
akan jatuh tempo pada 20 Juni 2027.
285
Page 1189
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank KEB Hana Indonesia (lanjutan) PT Bank KEB Hana Indonesia (continued)
Pada tanggal 23 Desember 2024, Entitas Anak On 23 December 2024, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan Bank Hana Sekuritas) and Bank Hana signed a credit
menandatangani perjanjian kredit dimana Bank agreement in which Bank Hana provided an
Hana memberikan tambahan fasilitas Money additional Money Market Line facility with a
Market Line dengan maksimum fasilitas sebesar maximum amount of Rp150,000. This facility is
Rp150.000 yang bersifat non-revolving dengan non-revolving and carries an interest rate of 6.70%.
tingkat suku bunga 6,70%. Fasilitas tersebut The facility will mature on 3 Januari 2025.
akan jatuh tempo pada 3 Januari 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the loans from
pinjaman dari Bank Hana masing-masing Bank Hana were Rp223,764 and Rp279,783,
sebesar Rp223.764 dan Rp279.783. respectively.
PT Bank Permata Tbk. PT Bank Permata Tbk.
Pada tanggal 25 November 2020, Entitas Anak On 25 November 2020, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Permata Tbk.
Permata Tbk. (“Bank Permata”) kembali (“Bank Permata”) signed an additional credit
menandatangani tambahan perjanjian kredit agreement whereby Bank Permata provides a
dimana Bank Permata menyediakan fasilitas non-revolving Working Capital Credit facility with a
Kredit Modal Kerja dengan maksimum kredit maximum credit limit of Rp250,000 and interest
sebesar Rp250.000 yang bersifat non-revolving rate of 8.75%. The facility will mature on
dengan tingkat suku bunga 8,75%. Fasilitas 14 February 2022. Term Loan facility (committed) -
tersebut jatuh tempo pada tanggal 14 Februari non-revolving has been extended again until
2022. Pada bulan Februari 2022, jangka waktu 1 August 2027.
fasilitas Term Loan (committed) - non-revolving
telah diperpanjang kembali hingga 1 Agustus
2027.
Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank Permata Tunas Finance) and Bank Permata signed loan
menandatangani perjanjian kredit dimana Bank agreement which Bank Permata provides a
Permata menyediakan fasilitas Kredit Modal Working Capital Loan facility with a maximum
Kerja dengan maksimum kredit sebesar credit limit of Rp400,000 which is non-revolving
Rp400.000 yang bersifat non-revolving dengan with an interest rate of between 6.00% - 7.60%.
tingkat suku bunga antara 6,00% - 7,60%. This facility will mature on 16 June 2022. On
Fasilitas tersebut jatuh tempo pada tanggal 16 June 2022, the term of the Term Loan facility
16 Juni 2022. Pada tanggal 16 Juni 2022, jangka (committed) - non-revolving has been extended
waktu fasilitas Term Loan (committed) - non- again until 16 June 2025.
revolving telah diperpanjang kembali hingga
16 Juni 2025.
Pada tanggal 10 Juni 2024, Entitas Anak On 10 June 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank Permata Utama Finance) and Bank Permata signed an
kembali menandatangani tambahan perjanjian additional credit agreement whereby Bank
kredit dimana Bank Permata menyediakan Permata provides a non-revolving Working Capital
fasilitas Kredit Modal Kerja dengan maksimum Credit facility with a maximum credit limit of
kredit sebesar Rp500.000 yang bersifat non- Rp500,000 and interest rate of 8.75%. The facility
revolving dengan tingkat suku bunga 8,75%. will mature on 10 March 2025.
Fasilitas tersebut jatuh tempo pada tanggal
10 Maret 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Permata masing-masing fund borrowings from Bank Permata was
sebesar Rp218.139 dan Rp568.383. amounted to Rp218,139 and Rp568,383,
respectively
286
Page 1190
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank UOB Indonesia PT Bank UOB Indonesia
Pada tanggal 23 November 2021, Entitas Anak On 23 November 2021, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank UOB Tunas Finance) and Bank UOB Indonesia (“UOB”)
Indonesia (“UOB”) menandatangani perjanjian signed loan agreement which UOB provides a
kredit dimana UOB menyediakan fasilitas Kredit Working Capital Loan facility with a maximum
Modal Kerja dengan maksimum kredit sebesar credit limit of Rp600,000 which is non-revolving
Rp600.000 yang bersifat non-revolving dengan with an interest rate of 6.35%. This facility will
tingkat suku bunga antara 6,35%. Fasilitas mature on 29 May 2025.
tersebut jatuh tempo pada tanggal
29 Mei 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari UOB masing-masing sebesar fund borrowings from UOB are amounted to
Rp204.114 dan Rp337.082. Rp204,114 and Rp337,082, respectively.
PT Bank SMBC Indonesia Tbk. PT Bank SMBC Indonesia Tbk.
Pada tanggal 24 Mei 2021 dan terakhir On 24 May 2021, and last extended on 24 May
diperpanjang pada tanggal 24 Mei 2023, Entitas 2023, the Subsidiary (PT Mandiri Tunas Finance)
Anak (PT Mandiri Tunas Finance) mendapat obtained a revolving Loan on Note facility from
fasilitas Loan on Note yang bersifat revolving dari PT Bank SMBC Indonesia Tbk ("SMBC") with a
PT Bank SMBC Indonesia Tbk (“SMBC”) total facility amount of Rp300,000. The first
sehingga total keseluruhan fasilitas Loan on Note withdrawal was made on 28 April 2023. The facility
sebesar Rp300.000. penarikan pertama has been extended until 30 April 2025.
dilakukan pada tanggal 28 April 2023. Fasilitas
tersebut diperpanjang sampai dengan tanggal
30 April 2025.
Pada tahun 2023, Entitas Anak (PT Mandiri On 2023, the Subsidiary (PT Mandiri Sekuritas)
Sekuritas) telah menandatangani Perjanjian has signed a Credit Agreement with SMBC.SMBC
Kredit dengan SMBC. SMBC memberikan provides loan on Note facility of Rp225,000 or the
fasilitas Loan on Note sebesar Rp225.000 atau equivalent in USD currency with a maximum USD
setara dalam mata uang USD dengan maksimum currency of 90% of the limit and a Bank Guarantee
valuta USD sebesar 90% dari limit dan Bank of Rp100,000. The maximum combined value limit
Garansi sebesar Rp100.000. Adapun batas nilai for Loan on Note and Bank Guarantee facilities is
gabungan maksimum atas fasilitas Loan on Note Rp225,000 with interest rate of 5.95%. This facility
dan Bank Garansi adalah sebesar Rp225.000 has extended is valid until 31 Oktober 2025.
dengan tingkat suku bunga sebesar 5,95%.
Fasilitas ini telah diperpanjang sampai dengan
31 Oktober 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari SMBC masing-masing sebesar fund borrowings from SMBC are amounted to
Rp200.000 dan Rp250.000. Rp200,000 and Rp250,000 respectively.
PT Bank Bumi Arta Tbk. PT Bank Bumi Arta Tbk.
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 August 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Bumi Utama Finance) and PT Bank Bumi Arta Tbk.
Arta Tbk. (“Bank Arta”) menandatangani (“Bank Arta”) signed a credit agreement whereby
perjanjian kredit dimana Bank Arta menyediakan Bank Arta provides a non-revolving Working
fasilitas Kredit Modal Kerja dengan maksimum Capital Credit facility with a maximum credit of
kredit sebesar Rp200.000 yang bersifat non- Rp200,000 and bears an interest rate of 7.00%-
revolving dan dikenakan tingkat suku bunga 7.25%. The facility will mature on 13 February
7,00%-7,25%. Fasilitas tersebut akan jatuh 2029.
tempo pada tanggal 13 Februari 2029.
287
Page 1191
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Bumi Arta Tbk. (lanjutan) PT Bank Bumi Arta Tbk. (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Arta masing-masing sebesar fund borrowings from Bank Arta are amounted to
Rp190.457 dan RpNihil. Rp190,457 and RpNil, respectively.
PT Bank Muamalat Indonesia Tbk. PT Bank Muamalat Indonesia Tbk.
Pada tanggal 29 September 2023, Entitas Anak On 29 September 2023, the Subsidiary
(PT Mandiri Utama Finance) memperoleh fasilitas (PT Mandiri Utama Finance) and PT Bank
pinjaman Executing dari PT Bank Muamalat Muamalat Indonesia Tbk (“Bank Muamalat”)
Indonesia Tbk ("Bank Muamalat") dengan batas signed a credit agreement where by Bank
maksimum kredit sebesar Rp600.000 dengan Muamalat provides an additional Executing Credit
nisbah bagi hasil ditentukan saat penarikan facility with a maximum credit of Rp600,000. The
fasilitas. Jangka waktu penarikan fasilitas withdrawal period for the facility until
tersebut adalah sampai dengan 29 September 29 September 2024 with tenor of 48 (fourty eight)
2024 dengan tenor pinjaman maksimal 48 (empat months from the effective date the contract was
puluh delapan) bulan sejak tanggal penarikan. signed. This facility will mature on 29 September
Fasilitas ini akan jatuh tempo pada tanggal 2028.
29 September 2028.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Muamalat masing-masing fund borrowings from Bank Muamalat are
sebesar Rp176.791 dan Rp117.834. amounted to Rp176,791 and Rp117,834,
respectively.
PT Bank Oke Indonesia Tbk. PT Bank Oke Indonesia Tbk.
Pada tanggal 23 Maret 2022, Entitas Anak On 23 March 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Oke Utama Finance) and PT Bank Oke Indonesia Tbk.
Indonesia Tbk. (“OK Bank”) menandatangani (“OK Bank”) signed a non-revolving working capital
perjanjian fasilitas pinjaman modal kerja non- loan facility agreement with a maximum credit limit
revolving dengan batas maksimum kredit of Rp200,000 which bears an interest rate of
sejumlah Rp200.000 yang dikenakan tingkat 7.00% per annum. The term for withdrawing the
suku bunga 7,00% per tahun. Jangka waktu credit facility is up to 22 December 2022 with a
penarikan fasilitas kredit adalah sampai dengan maximum loan tenor of 48 (fourty eight) months
22 Desember 2022 dengan tenor pinjaman from the drawdown date. The facility will mature on
maksimal 48 (empat puluh delapan) bulan sejak 7 October 2026.
tanggal penarikan. Fasilitas tersebut akan jatuh
tempo tanggal 7 Oktober 2026.
Pada tanggal 6 Juni 2022, Entitas Anak On 6 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan OK Bank Tunas Finance) and OK Bank signed a non-
menandatangani perjanjian fasilitas Pinjaman revolving Installment Working Capital Loan facility
Modal Kerja Installment non-revolving dengan agreement with a maximum credit limit of
batas maksimum kredit sejumlah Rp500.000. Rp500,000. The facility will mature on 15 June
Fasilitas tersebut akan jatuh tempo tanggal 2025 with interest rate of 6.00% - 7.60%.
15 Juni 2025 dengan tingkat suku bunga antara
6,00% - 7,60%.
288
Page 1192
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Oke Indonesia Tbk. (lanjutan) PT Bank Oke Indonesia Tbk. (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
pinjaman dari OK Bank masing-masing sebesar outstanding fund borrowing from OK Bank are
Rp167.648 dan Rp388.874. amounted to Rp167,648 and Rp388,874,
respectively.
PT Bank Resona Perdania PT Bank Resona Perdania
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Resona Perdania
Resona Perdania (“Bank Resona”) (“Bank Resona”) signed a credit agreement
menandatangani perjanjian kredit dimana Bank whereby Bank Resona provides a non-revolving
Resona menyediakan fasilitas Kredit Modal Kerja Working Capital Credit facility with a maximum
dengan maksimum kredit sebesar Rp200.000 credit of Rp200,000 and bears an interest rate of
yang bersifat non-revolving dan dikenakan tingkat 8.8%. The facility will mature on 1 July 2027.
suku bunga 8,8%. Fasilitas tersebut akan jatuh
tempo pada tanggal 1 Juli 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Resona masing-masing fund borrowings from Bank Resona are amounted
sebesar Rp166.312 dan RpNihil. to Rp166,312 and RpNil, respectively.
PT Bank CTBC PT Bank CTBC
Pada tanggal 11 September 2024, Entitas Anak On 11 September 2024, the Subsidiary (PT
(PT Mandiri Utama Finance) telah Mandiri Utama Finance) has signed a credit facility
menandatangani perjanjian fasilitas kredit Money agreement Money Market Line with PT Bank
Market Line dengan PT Bank CTBC (“CTBC”) CTBC ("CTBC") where the facility provided will
dimana fasilitas yang diberikan akan berakhir mature on 13 February 2025. The facility provided
tanggal 13 Februari 2025. Fasilitas yang by CTBC is amounted to Rp150,000. The interest,
diberikan CTBC sebesar Rp150.000. sesuai suku according to the market interest rate in effect at the
bunga pasar yang berlaku pada saat penarikan time of the term promissory loan withdrawal.
pinjaman.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari CTBC masing-masing sebesar fund borrowings from CTBC are Rp150,000 and
Rp150.000 dan Rp49.994. Rp49,994 respectively.
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Pada tanggal 23 Juni 2021, Entitas Anak
(PT Mandiri Utama Finance) memperoleh fasilitas On 23 June 2021, the Subsidiary (PT Mandiri
pinjaman Money Market Line dari PT Bank Utama Finance) obtained a Money Market Line
Victoria Internasional Tbk. ("Bank Victoria") loan facility from PT Bank Victoria Internasional
dengan batas maksimum kredit sejumlah Tbk ("Bank Victoria") with a maximum credit limit
Rp250.000 dengan tingkat suku bunga mengikuti of Rp250,000 with an interest rate that follows the
suku bunga pasar yang berlaku. Fasilitas ini jatuh prevailings market interest rates. This facility
tempo pada 23 Juni 2022. Atas fasilitas Money matures on 23 June 2022. Regarding the
Market Line yang jatuh tempo tersebut telah di expiration of Money Market Line Facility, an
addendum, sehingga jatuh temponya menjadi addendum has been made, the maturity becomes
23 Juni 2023 dengan penurunan batas 23 June 2023 with a reduction in the maximum
maksimum kredit menjadi sejumlah Rp150.000 credit limit to Rp150,000 with an interest rate
yang mempunyai tingkat suku bunga mengikuti following the prevailing market interest rate around
suku bunga pasar yang berlaku sekitar 5,50% - 5.50% - 6.66%.
6,66%.
289
Page 1193
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
Pada tanggal 23 Juni 2021, Entitas Anak On 23 June 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a Money Market Line
pinjaman Money Market Line dari PT Bank loan facility from PT Bank Victoria Internasional
Victoria Internasional Tbk. (“Bank Victoria”) Tbk (“Bank Victoria”) with a maximum credit limit of
dengan batas maksimum kredit sejumlah Rp250,000 with an interest rate that follows the
Rp250.000 dengan tingkat suku bunga mengikuti prevailings market interest rates. This facility
suku bunga pasar yang berlaku. Fasilitas ini jatuh matures on 23 June 2022. Regarding the
tempo pada 23 Juni 2022. Atas fasilitas Money expiration of Money Market Line Facility, an
Market Line yang jatuh tempo tersebut telah di addendum has been made, the maturity becomes
addendum, sehingga jatuh temponya menjadi 23 June 2023 with a reduction in the maximum
23 Juni 2023 dengan penurunan batas credit limit to Rp150,000 with an interest rate
maksimum kredit menjadi sejumlah Rp150.000 following the prevailing market interest rate around
yang mempunyai tingkat suku bunga mengikuti 5.50% - 6.66%.
suku bunga pasar yang berlaku sekitar 5,50% -
6,66%.
Pada tanggal 20 Juli 2023, Entitas Anak On 20 July 2023, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) menandatangani Utama Finance) signed an extension of the Money
perpanjangan fasilitas pinjaman Money Market Market Line loan facility from Bank Victoria, so that
Line dari Bank Victoria, sehingga jatuh tempo the maturity of the facility becomes 24 June 2024
fasilitasnya menjadi 24 Juni 2024 dan sudah and has been extended until 24 July 2024 with
perpanjang hingga 24 Juli 2024 dengan tingkat interest rates following the prevailing interest rates.
suku bunga mengikuti tingkat suku bunga yang This facility will mature on 24 July 2024 and has
berlaku. Pinjaman tersebut akan jatuh tempo been extended again until 24 June 2025.
pada tanggal 24 Juli 2024 dan sudah di
perpanjang kembali hingga 24 Juni 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari Bank Victoria masing-masing fund borrowings from Bank Victoria are Rp149,711
sebesar Rp149.711 dan Rp65.580. and Rp65,580 respectively.
PT Sea Bank Indonesia. PT Sea Bank Indonesia.
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 Agustus 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) has signed a credit facility
Seabank Indonesia ("SeaBank") menandatangani agreement Money Market Line with PT Sea Bank
perjanjian fasilitas pinjaman modal kerja non Indonesia ("SeaBank") with a maximum credit limit
revolving dengan batas maksimum kredit of IDR 500,000, subject to an interest rate of 7.2%.
sejumlah Rp500.000 yang dikenakan tingkat The credit facility withdrawal period is valid until
suku bunga 7.2%. Jangka waktu penarikan 1 May 2025, with a maximum loan tenure of
fasilitas kredit adalah sampai dengan 01 Mei 48 months from the withdrawal date. This facility
2025 dengan tenor pinjaman maksimal 48 bulan will mature on 1 November 2028.
sejak tanggal penarikan. Fasilitas ini akan jatuh
tempo pada tanggal 1 November 2028.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari SeaBank masing-masing sebesar fund borrowings from SeaBank are Rp148,706 and
Rp148.706 dan RpNihil. RpNil, respectively.
PT Bank DKI Syariah PT Bank DKI Syariah
Pada tanggal 15 Desember 2021, Entitas Anak On 15 December 2021, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank DKI Tunas Finance) and PT Bank DKI (“Bank DKI”)
(“Bank DKI”) menandatangani perjanjian kredit signed a credit agreement where Bank DKI
dimana Bank DKI menyediakan fasilitas Kredit provided an Executing Working Capital Loan
Modal Kerja Executing - Term Loan dengan total facility - Term Loan Facility with a total facility of
fasilitas sebesar Rp500.000 yang bersifat Rp500,000 which is non-revolving. These facilities
non-revolving. Fasilitas tersebut memiliki jatuh have various maturities and range between
tempo yang beragam dan berkisar antara bulan December 2024 to March 2025 with fixed interest
Desember 2024 sampai dengan bulan Maret rate ranging from 6.00% - 7.60%.
2025 dengan tingkat suku bunga tetap berkisar
antara 6,00% - 7,60%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari DKI Syariah masing-masing fund borrowings from DKI Syariah was amounted
sebesar Rp109.657 dan Rp24.937. to Rp109,657 and Rp24,937 respectively.
290
Page 1194
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Standard Chartered PT Standard Chartered
Pada tanggal 1 Desember 2020, Entitas Anak On 1 December 2020, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan PT Standard Sekuritas) and PT Standard Chartered
Chartered ("Standchart") menandatangani ("Standchart") signed a non-revolving working
perjanjian fasilitas pinjaman modal kerja non capital loan facility agreement with a maximum
revolving dengan batas maksimum kredit credit limit of IDR 225,000, subject to an interest
sejumlah Rp225.000 yang dikenakan tingkat rate of 6.20%. This facility will mature on
suku bunga 6,20%. Fasilitas ini akan jatuh tempo 3 January 2025..
pada tanggal 3 Januari 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari Standchart masing-masing sebesar fund borrowings from Standchart are Rp100,000
Rp100.000 dan RpNihil. and RpNil, respectively.
PT Bank Mega Tbk. PT Bank Mega Tbk.
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Mega Utama Finance) and PT Bank Mega Tbk. (“Bank
Tbk. (“Bank Mega”) menandatangani perjanjian Mega”) signed a credit agreement whereby Bank
kredit dimana Bank Mega menyediakan fasilitas Mega provides a non-revolving Working Capital
Kredit Modal Kerja dengan maksimum kredit Credit facility with a maximum credit of
sebesar Rp1.000.000 yang bersifat non-revolving Rp1,000,000 and bears an interest rate of 8.75%.
dan dikenakan tingkat suku bunga 8,75%. The facility will mature on 25 February 2025.
Fasilitas tersebut akan jatuh tempo pada tanggal
25 Februari 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Mega masing-masing fund borrowings from Bank Mega are amounted to
sebesar Rp54.149 dan Rp216.461. Rp54,149 and Rp216,461, respectively.
Mata uang asing Foreign currencies
PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk.
Pada tanggal 13 November 2023, Entitas Anak On 13 November 2023, the Subsidiary
(PT Mandiri Tunas Finance) mendapat fasilitas (PT Mandiri Tunas Finance) received an revolving
Term Loan yang bersifat revolving dari PT Bank Term Loan facility from PT Bank Danamon
Danamon Indonesia Tbk. (“Danamon”) sebesar Indonesia Tbk. (“Danamon”) so that the total
Rp1.500.000 dengan suku bunga 6,00% - 7,60% Working Capital Loan facility and received non-
pada saat penarikan serta jatuh tempo pada revolving Term Loan facilities of Rp1,500,000 with
tanggal 31 Desember 2024 dan 28 Februari an interest rate of 6.00% - 7.60% on drawdown
2027. and will mature on 31 December 2024 and
28 February 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon was amounted to
Rp1.168.865 dan RpNihil. Rp1,168,865 and RpNil, respectively.
PT Bank Permata Indonesia Tbk. PT Bank Permata Indonesia Tbk.
Pada tanggal 12 April 2023, Entitas anak On 12 April 2023, the Subsidiary
(PT Mandiri Tunas Finance) mendapat fasilitas (PT Mandiri Tunas Finance) received an revolving
Term Loan yang bersifat non-revolving dari Term Loan facility from PT Bank Permata
PT Bank Permata Indonesia Tbk. (“Permata”) Indonesia Tbk. (“Permata”) so that the total
sebesar Rp1.200.000 dengan suku bunga 6,00% Working Capital Loan facility and received non-
- 7,60% pada saat penarikan, serta jatuh tempo revolving Term Loan facilities of Rp1,200,000 with
pada tanggal 14 Agustus 2027. an interest rate of 6.00% - 7.60% on drawdown
and will mature on 14 August 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Permata masing-masing sebesar fund borrowings from Permata was amounted to
Rp656.838 dan RpNihil. Rp656,838 and RpNil, respectively.
291
Page 1195
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Mata uang asing (lanjutan) Foreign currencies (continued)
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
Pada tanggal 8 April 2022, Entitas Anak On 8 April 2022, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan PT Bank Mizuho Finance) and PT Bank Mizuho Indonesia
Indonesia (“Mizuho”) menandatangani perjanjian (“Mizuho”) signed a loan agreement amounted to
kredit sebesar USD50.000.000 (nilai penuh) yang USD50,000,000 (full amount) which is non-
bersifat non-revolving. Penarikan fasilitas revolving facility. The drawdown loan facility was
dilakukan pada tanggal 13 Februari 2023 dengan made on 13 February 2023 with a tenor of 3 (three)
tenor 3 (tiga) tahun dan dikenakan tingkat suku years and bears a fixed interest rate of 6.98%
bunga tetap 6,98% dengan lindung nilai penuh. which fully hedged. This facility will mature on
Fasilitas tersebut jatuh tempo pada tanggal 13 February 2026.
13 Februari 2026.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Mizuho masing-masing sebesar fund borrowings from Mizuho was amounted to
Rp336.458 dan Rp577.302. Rp336,458 and Rp577,302, respectively.
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
Pada tanggal 13 April 2022, Entitas Anak On 13 April 2022, Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) dan MUFG Bank Finance) and MUFG Bank Ltd., Singapore
Ltd., Singapura (“MUFG”) menandatangani (“MUFG”) signed a loan agreement whereby
perjanjian pinjaman dimana MUFG menyediakan MUFG provides an Uncommitted Long-Term
fasilitas Uncommitted Long-Term Loan/Money Loan/Money Market Line facility with a total limit of
Market Line dengan total maksimum kredit Rp409,459 which is revolving and bears a fixed
sebesar Rp409.459 yang bersifat revolving dan interest rate of USD-SOFR+1.08%-1.20% per
dikenakan tingkat suku bunga tetap sebesar annum upon drawdown. This facility will matures
USD-SOFR+1,08%-1,20% per tahun pada saat on 11 April 2025.
penarikan. Fasilitas tersebut jatuh tempo pada
tanggal 11 April 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari MUFG masing-masing sebesar fund borrowings from MUFG was amounted to
Rp76.770 dan Rp219.678. Rp76,770 and Rp219,678, respectively.
The Development Bank of Singapore Limited The Development Bank of Singapore Limited
Pada tanggal 20 Maret 2020, Entitas Anak On 20 March 2020, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan The Development Sekuritas) and The Development Bank of
Bank of Singapore Limited (“DBS”) Singapore Limited (“DBS”) signed an additional
menandatangani penambahan fasilitas perjanjian Working Capital Loan facility amounted to
Kredit Modal Kerja sebesar USD7.500.000 (nilai USD7,500,000 (full amount) with fixed interest rate
penuh) dengan bunga tetap sebesar 7,24% pada of 7.24% at the loan drawdown period. This facility
saat periode penarikan kredit. Fasilitas ini ditarik has first withdrawn on December 2019 and have
pertama kali pada bulan Desember 2019 dan no maturity date which the facility will mature when
tidak memiliki jatuh tempo, dimana fasilitas the Subsidiary or DBS decided to terminate the
tersebut akan berlaku hingga pihak Entitas Anak agreement.
atau DBS menyatakan berakhirnya fasilitas
tersebut.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari DBS masing-masing sebesar fund borrowings from DBS amounted to Rp48,486
ekuivalen Rp48.486 dan RpNihil. and RpNil, respectively.
Pinjaman yang diterima oleh PT Mandiri Tunas Fund borrowings from PT Mandiri Tunas Finance
Finance dan PT Mandiri Utama Finance dijamin and PT Mandiri Utama Finance are secured by
dengan piutang pembiayaan konsumen sejumlah consumer financing receivables amounting to
Rp23.464.134 pada tanggal 31 Desember 2024 Rp23,464,134 as of 31 December 2024
(2023: Rp18.002.436) (Catatan 13e) dan (2023: Rp18,002,436) (Note 13e) and net
investasi bersih dalam sewa pembiayaan investment in finance leases amounted to
sejumlah Rp1.583.867 pada tanggal Rp1,583,867 as of 31 December 2024 (2023:
31 Desember 2024 (2023: Rp874.859) (Catatan Rp874,859) (Note 14e).
14e).
Fasilitas pinjaman dari beberapa bank dan bank The loan facilities from several banks and
sindikasi tersebut mensyaratkan Entitas Anak syndication banks require Subsidiaries to provide
untuk memberikan pemberitahuan tertulis dalam written notices in terms of dividend distribution,
hal pembagian dividen, perubahan modal dan changes in capital and shareholders, changes in
pemegang saham, perubahan susunan direksi the composition of the board of directors and
dan komisaris, perubahan bisnis utama, investasi commissioners, changes in the main business,
dan perolehan pinjaman baru dari bank lain. investments and obtaining new loans from other
banks.
292
Page 1196
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Mata uang asing (lanjutan) Foreign currencies (continued)
The Development Bank of Singapore Limited The Development Bank of Singapore Limited
(lanjutan) (continued)
Dalam perjanjian pinjaman tersebut, Entitas Anak In the loan agreement, the Subsidiaries are also
juga diwajibkan untuk memenuhi persyaratan required to meet financial requirements such as
keuangan seperti rasio jumlah utang bunga the ratio of total debt to equity not exceeding a
terhadap ekuitas tidak melebihi rasio 10:1 dan ratio of 10:1 and other reporting obligations.
kewajiban penyampaian laporan lainnya.
Bank Mandiri dan Entitas Anak telah melakukan Bank Mandiri and its Subsidiaries have made
pembayaran bunga pinjaman yang diterima interest payments on fund borrowings according to
sesuai dengan jadwal pembayaran bunga selama the interest payment schedule for the year ended
tahun yang berakhir tanggal 31 Desember 2024 31 December 2024 and 2023.
dan 2023.
Selama periode dan tahun yang berakhir tanggal During the periode and year ended 31 December
31 Desember 2024 dan 2023, Bank Mandiri dan 2024 and 2023, Bank Mandiri and its Subsidiaries
Entitas Anak telah memenuhi kondisi dan have complied with the terms and conditions set
persyaratan yang ditetapkan dalam perjanjian forth in the fund borrowings agreement.
pinjaman yang diterima.
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
SECURITIES
Berdasarkan jenis dan mata uang: By type and currency:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Medium Term Notes Medium Term Notes
Subordinasi II - 10.000 Subordinated II
Subordinoted notes syariah Subordinated notes
mudharabah 40.000 25.000 sharia mudharabah
40.000 35.000
Pihak ketiga Third parties
Medium Term Notes Medium Term Notes
Subordinasi II 100.000 90.000 Subordinated II
Subordinoted notes syariah Subordinated notes
mudharabah 160.000 175.000 sharia mudharabah
260.000 265.000
Total Rupiah 300.000 300.000 Total Rupiah
Mata uang asing Foreign currencies
Two-step loans (TSL) Two-step loans (TSL)
Pihak ketiga Third parties
Asian Development Bank Asian Development Bank
(ADB) (Catatan 62.B.(iv)) 104.015 115.735 (ADB) (Catatan 62.B.(iv))
404.015 415.735
Dikurangi: biaya penerbitan yang
belum diamortisasi (453) (564 ) Less: unamortised issuance cost
Neto 403.562 415.171 Net
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
Dalam rangka memperkuat struktur penghimpunan In order to strengthen the long-term funding structure
dana jangka panjang dan mendukung ekspansi kredit, as well as to support the credit expansion, on 23 June
pada tanggal 23 Juni 2023, Bank Mandiri menerbitkan 2023, Bank Mandiri issued Subordinated Medium Term
Medium Term Notes Subordinasi II Bank Mandiri Notes II Bank Mandiri 2023 ("Subordinated MTN II")
Tahun 2023 (“MTN Subordinasi II”) sebesar amounted to Rp100,000. On 31 December 2024, the
Rp100.000. Pada tanggal 31 Desember 2024, biaya unamortised issuance cost of Subordinated MTN II
penerbitan MTN Subordinasi II yang belum amounted to Rp453.
diamortisasi sebesar Rp453.
293
Page 1197
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
(lanjutan) (continued)
MTN Subordinasi II memiliki jangka waktu 5 (lima) Subordinated MTN II has 5 (five) years in terms and
tahun dan akan jatuh tempo pada tanggal 23 Juni will mature on 23 June 2028, in which issued scriptless
2028, diterbitkan tanpa warkat dengan tingkat bunga with a fixed rate of 6.95% per annum. The Trustee of
tetap sebesar 6,95% per tahun. Wali amanat dari the issuance of Subordinated MTN II is PT Bank
penerbitan MTN Subordinasi II adalah PT Bank Negara Indonesia (Persero) Tbk.
Negara Indonesia (Persero) Tbk.
Bunga MTN Subordinasi II dibayarkan setiap triwulan, Interest of Subordinated MTN II is paid on quarterly
dengan pembayaran bunga pertama dilakukan pada basis, the first interest payment will be made on
tanggal 23 September 2023, sedangkan pembayaran 23 September 2023 while the last interest payment, in
bunga terakhir sekaligus jatuh tempo MTN which also the maturity date and the repayment of the
Subordinasi II adalah pada tanggal 23 Juni 2028 yang principal of Subordinated MTN II, is on 23 June 2028.
juga merupakan tanggal pelunasan pokok MTN The principal of MTN II will be fully repaid on the
Subordinasi II. Pembayaran pokok MTN Subordinasi maturity date. On 20 July 2023, Subordinated MTN II
II dilakukan secara penuh pada saat tanggal jatuh approved as supplementary capital components (Tier
tempo. Pada tanggal 20 Juli 2023, MTN Subordinasi II 2) according to the approval from FSA through letter
telah mendapat persetujuan dari Otoritas Jasa No. SR-51/PB.21/2023.
Keuangan untuk dicatat sebagai komponen modal
pelengkap (Tier 2) melalui surat No. SR-
51/PB.21/2023.
Sebelum dilunasinya semua jumlah terutang yang Prior to full repayment of the amount outstanding of
harus dibayar, Bank Mandiri berkewajiban untuk: (i) the MTN, Bank Mandiri is obliged to: (i) maintain at all
memelihara pada setiap saat keadaan keuangan times soundness of financial condition in accordance
berada dalam kondisi sehat sesuai ketentuan OJK; (ii) to FSA regulation; (ii) maintain a minimum level of
mempertahankan tingkat kesehatan Bank minimal soundness composite rating of 3 (three) which is
berada dalam peringkat komposit 3 (tiga) yang categorised as "Fair", according to internal
tergolong “Cukup Baik”, sesuai penilaian internal assessment based on FSA regulation and/or Bank
berdasarkan ketentuan/peraturan OJK dan/atau Bank Indonesia; (iii) obtain and comply with all requirements
Indonesia; (iii) memperoleh, mematuhi segala and exercise all necessary things to keep the
ketentuan dan melakukan hal-hal yang diperlukan authority, license and approval (from government or
untuk menjaga tetap berlakunya segala kuasa, izin, other authorities) comply with requirement in
dan persetujuan (baik dari pemerintah maupun dari accordance to Republic of Indonesia’s law.
pihak yang berwenang lainnya) dan melakukan hal-
hal yang diwajibkan oleh peraturan perundang-
undangan Negara Republik Indonesia.
Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written permission from the
tidak akan melakukan hal-hal sebagai berikut: (i) Trustee shall not: (i) reduce registered capital, issued
mengurangi modal dasar, modal ditempatkan dan capital and paid-up capital, except required by the
modal disetor, kecuali karena adanya ketentuan government, authorised by the Authorities or Bank
Pemerintah, Otoritas yang Berwenang atau Bank Indonesia; (ii) change the core business; (iii) perform
Indonesia; (ii) mengadakan perubahan bidang usaha merger, dissolvement and/or taken over by other entity
utama; (iii) mengadakan penggabungan, peleburan which lead to dissolution of Bank Mandiri.
dan/atau pengambilalihan dengan entitas lain yang
menyebabkan bubarnya Bank Mandiri.
Tidak terdapat pelanggaran atas pembatasan There was no breach of the Trustee restrictions
perjanjian perwaliamanatan MTN Subordinasi II agreement on Subordinated MTN II during the period
selama periode yang berakhir pada 31 Desember ended on 31 December 2024.
2024.
Pada tanggal 31 Desember 2024, peringkat MTN As of 31 December 2024, rating of MTN Subordinated
Subordinasi II menurut Pefindo adalah idAA (double II based on Pefindo was idAA (double A).
A).
MTN Subordinasi II tidak dijamin dengan agunan Subordinated MTN II is not guaranteed by a public
umum sesuai Pasal 1131 dan 1132 Kitab Undang- collateral which refer to Article 1131 and 1132 of
Undang Hukum Perdata maupun agunan khusus Indonesian Civil Law (UU Hukum Perdata) or include
termasuk tidak dijamin oleh Bank atau Entitas Anak, special collateral is not guaranteed by Bank or the
Negara Republik Indonesia atau pihak ketiga lainnya Subsidiary, Republic of Indonesia or other related
dan tidak dimasukkan dalam program penjaminan parties and not included to bank guarantee program
bank yang dilaksanakan oleh Lembaga Penjaminan implemented by Deposit Insurance Corporation (LPS)
Simpanan atau penggantinya. Sesuai dengan or its substitute. Based on the Law and regarding
peraturan perundang-undangan yang berlaku dan amendment Article 19 Paragraph (1) letter f of
mengikuti ketentuan pasal 19 ayat (1) huruf f regulations of the KPMM Financial Services Authority
peraturan Otoritas Jasa Keuangan KPMM dan and is an obligation of the subordinated issuer, in
merupakan kewajiban penerbit yang disubordinasi, accordance with article 5 of the Subordinated MTN
sesuai dengan pasal 5 Perjanjian Penerbitan MTN Issuance Agreement.
Subordinasi.
294
Page 1198
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
(lanjutan) (continued)
Two-step loans - Asian Development Bank Two-step loans - Asian Development Bank
Akun ini merupakan fasilitas kredit dari Asian This account represents a loan facility from Asian
Development Bank (“ADB”) kepada Pemerintah Development Bank (“ADB”) to the Government of the
Republik Indonesia, melalui Kementerian Keuangan Republic of Indonesia, through the Ministry of Finance
Republik Indonesia, untuk disalurkan kepada bank of the Republic of Indonesia, which are relent to
peserta guna membiayai beberapa jenis proyek di participating banks to finance several projects in
Indonesia. Rincian fasilitas ini adalah sebagai berikut: Indonesia. The detail of this facility is as follows:
Fasilitas kredit/ Tujuan/ Jangka waktu/
Loan facility Purpose Period
ADB Loan 1327 - INO (SF) Membiayai Proyek Kredit 15 Januari/January 2005 - 15 Juli/July 2029
Mikro/Funding Micro Loan Projects dengan angsuran pertama pada
(PKM) tanggal/with the first installment start on 15
Januari/January 2005
2024 2023
ADB Loan 1327 - INO (SF) 104.015 115.735 ADB Loan 1327 - INO (SF)
Menteri Keuangan melalui surat No. S-596/MK.6/2004 The Minister of Finance through its letter No. S-
tanggal 12 Juli 2004, telah menyetujui pengalihan 596/MK.6/2004 dated 12 July 2004, has approved the
pengelolaan Proyek Kredit Mikro (“PKM”) Loan ADB transfer of management of Micro Credit Project
No. 1327 - INO (“SF”) dari Bank Indonesia kepada (“PKM”) of ADB loans No. 1327 - INO (“SF”) from Bank
Bank Mandiri. Dengan disetujuinya pengalihan PKM Indonesia to Bank Mandiri. With that approval, an
tersebut, maka telah dilakukan perubahan terhadap amendment was made on the channelling loan
perjanjian penerusan pinjaman No. SLA- agreement No. SLA-805/DP3/1995 dated 27 April
805/DP3/1995 tanggal 27 April 1995 yang diubah 1995, which was revised by amendment
dengan amendemen No. AMA-287/SLA- No. AMA-287/SLA-805/DP3/2003 dated 22 April 2003,
805/DP3/2003 tanggal 22 April 2003 antara Republik between the Republic of Indonesia and Bank Indonesia
Indonesia dan Bank Indonesia menjadi Republik to the Republic of Indonesia and PT Bank Mandiri
Indonesia dan PT Bank Mandiri (Persero) Tbk., (Persero) Tbk., with amendment
dengan amendemen No. AMA-298/SLA- No. AMA-298/SLA-805/DP3/2004 dated 16 July 2004.
805/DP3/2004 tanggal 16 Juli 2004.
Pinjaman ADB untuk Proyek Kredit Mikro diberikan The ADB loan for Micro Credit Projects was granted in
dalam mata uang SDR (Special Drawing Rights) SDR (Special Drawing Rights) currency in amount of
sebesar SDR15.872.600 (nilai penuh) yang wajib SDR15,872,600 (full amount) which required Bank
dibayar kembali oleh Bank Mandiri dalam mata uang Mandiri to repay in SDR currency to the Government in
SDR kepada Pemerintah dalam 50 (lima puluh) kali 50 (fifty) prorate semi-annual installments every
angsuran setiap enam bulan secara prorata setiap 15 January and 15 July with the first installment paid
tanggal 15 Januari dan 15 Juli, dengan angsuran on 15 January 2005 and will end on 15 July 2029. The
pertama dilakukan pada tanggal 15 Januari 2005 dan ADB loans are subject to a service charge of 1.50%
berakhir pada tanggal 15 Juli 2029. Atas pinjaman per annum which is charged on every 15 January and
ADB tersebut, Bank Mandiri dikenakan service charge 15 July every year starting from its drawdown.
sebesar 1,50% per tahun pada setiap tanggal
15 Januari dan 15 Juli setiap tahunnya sejak
penarikan pinjaman.
Entitas Anak Subsidiaries
Subordinated notes syariah mudharabah Subordinated notes syariah mudharabah
Pada tanggal tanggal 15 Desember 2023, Entitas On 15 December 2023, Bank Syariah Indonesia's
Anak Bank Syariah Indonesia (“BSI”) menerbitkan subsidiary (“BSI”) issued the 2023 Mudharabah Sukuk
Sukuk Mudharabah Tahun 2023 sebesar Rp200.000 amounting to Rp200,000 with maturity set on
dan akan jatuh tempo pada tanggal 15 Desember 15 December 2028.
2028.
295
Page 1199
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Subordinated notes syariah mudharabah (lanjutan) Subordinated notes syariah mudharabah (continued)
Selama berlakunya jangka waktu Sukuk Mudharabah Throughout the tenure of the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 dan sebelum Mudharabah Sukuk and until the full repayment of both
dilunasinya semua pokok dan bagi hasil, Entitas Anak principal and profit-sharing, the Subsidiary is obligated
berkewajiban untuk: (i) menjaga rasio Capital to: (i) maintain a Capital Adequacy Ratio (“CAR”) of not
Adequacy Ratio (“CAR”) tidak kurang dari 12% (dua less than 12%; (ii) ensure that the 2023 Subordinated
belas persen); (ii) memastikan bahwa Sukuk Mudharabah Sukuk is not owned by more than 49
Mudharabah Subordinasi Tahun 2023 ini tidak akan (forty nine) investors; (iii) submit to the monitoring
dimiliki oleh lebih dari 49 (empat puluh sembilan) agent the following: (a) Copies of reports submitted to
investor; (iii) menyerahkan kepada agen pemantau the Financial Services Authority (OJK), including the
sebagai berikut: (a) Salinan dari laporan yang bank's health assessment report, no later than 5 (five)
disampaikan kepada OJK termasuk laporan hasil business days after the report is submitted to the
penilaian tingkat kesehatan bank, dalam waktu parties mentioned above.
selambat-lambatnya 5 (lima) hari kerja setelah
laporan tersebut diserahkan kepada pihak yang
disebutkan di atas.
Dalam hal Agen Pemantau memandang perlu, If the Monitoring Agent deems it necessary, based on a
berdasarkan permohonan Agen Pemantau secara written request from the Monitoring Agent, the
tertulis, Perseroan wajib menyampaikan kepada Agen Company must provide the Monitoring Agent with
Pemantau dokumen-dokumen tambahan yang additional documents related to the above report (if
berkaitan dengan laporan tersebut di atas (apabila any) no later than 10 (ten) business days after the date
ada) selambat lambatnya 10 (sepuluh) Hari Kerja the request letter is received by the Company; (b)
setelah tanggal surat permohonan tersebut diterima Annual financial statements audited by public
oleh Perseroan; (b) Laporan keuangan tahunan yang accountants registered with the OJK and submitted to
telah diaudit oleh akuntan publik yang terdaftar di OJK the Monitoring Agent within 5 (five) business days after
dan disampaikan kepada Agen Pemantau dalam receiving a request letter from the Monitoring Agent.
waktu 5 (lima) hari kerja setelah menerima surat
permohonan dari Agen Pemantau.
Seluruh dana hasil penerbitan Sukuk Mudharabah All proceeds from the issuance of the Subordinated
Subordinasi, akan dipergunakan oleh Perseroan Mudharabah Sukuk will be used by the Company for its
untuk kegiatan usaha Perseroan dalam rangka business activities to strengthen the capital structure,
memperkuat struktur permodalan dengan taking into account the issuance proceeds as
memperhitungkan dana hasil penerbitan sebagai supplementary capital and to enhance the Company's
modal pelengkap dan meningkatkan aset produktif productive assets.
Perseroan.
Sukuk Mudharabah Subordinasi ini diterbitkan tanpa The Subordinated Mudharabah Sukuk is issued without
warkat, kecuali Sertifikat Jumbo Sukuk Mudharabah certificates, except for the Jumbo Certificate of
Subordinasi yang diterbitkan atas nama PT Kustodian Subordinated Mudharabah Sukuk issued in the name
Sentral Efek Indonesia (“KSEI”) sebagai bukti of the Indonesian Central Securities Depository
kepemilikan Efek Syariah untuk kepentingan (“KSEI”) as evidence of ownership of Sharia Securities
Pemegang Sukuk Mudharabah Subordinasi. for the benefit of the Subordinated Mudharabah Sukuk
Pendapatan Bagi Hasil yang dihitung berdasarkan Holders. Profit-sharing is calculated by multiplying the
perkalian antara Nisbah Bagi Hasil Pemegang Sukuk Profit-sharing Ratio of the Subordinated Mudharabah
Mudharabah Subordinasi, dimana besarnya nisbah Sukuk Holders, where the ratio is 88.55% of the
adalah 88,55% dari Pendapatan yang Dibagihasilkan Distributed Income with an indicative profit-sharing rate
dengan indikasi bagi hasil sebesar ekuivalen 7,90% equivalent to 7.90% per annum. The tenure of the
per tahun. Jangka waktu Sukuk Mudharabah Subordinated Mudharabah Sukuk is 5 (five) years from
Subordinasi adalah 5 (lima) tahun terhitung sejak the Issuance Date. The Subordinated Mudharabah
Tanggal Penerbitan. Sukuk Mudharabah Subordinasi Sukuk is offered at 100% of the Subordinated
ini ditawarkan dengan nilai 100% dari jumlah Dana Mudharabah Sukuk Fund. Profit-sharing is paid
Sukuk Mudharabah Subordinasi. Pendapatan Bagi quarterly, in line with the Profit-sharing Payment Date.
Hasil dibayarkan setiap triwulan, sesuai dengan
tanggal pembayaran Pendapatan Bagi Hasil.
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 adalah PT Bank Negara Mudharabah Sukuk is PT Bank Negara Indonesia
Indonesia (Persero) Tbk. Pada tanggal (Persero) Tbk. As of 31 December 2024 and
31 Desember 2024 dan 31 Desember 2023, peringkat 31 December 2023, the rating for the subordinated
Sukuk Mudharabah Subordinasi menurut Pefindo mudharabah sukuk according to Pefindo is idAA(sy)
adalah idAA(sy) (double A syariah). (double A sharia).
296
Page 1200
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER 38. TEMPORARY SYIRKAH FUNDS
Dana syirkah temporer terdiri dari: Temporary syirkah funds consists of:
a. Simpanan nasabah a. Deposits from Customers
1) Giro 1) Demand Deposits
a. Berdasarkan jenis: a. Based on type:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
Demand deposits - restricted
Giro - investasi terikat 87.002 169 investment
Giro - investasi tidak Demand deposits - unrestricted
terikat mudharabah 10.341.649 8.329.095 investment mudharabah
10.428.651 8.329.264
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 14.063.754 11.211.248 mudharabah
Giro mudharabah Demand deposits mudharabah
musytarakah 301 589 musytarakah
14.064.055 11.211.837
24.492.706 19.541.101
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 9.369.875 9.245.205 mudharabah
9.369.875 9.245.205
Pihak ketiga Third parties
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment
mudharabah 3.325.938 3.567.559 mudharabah
3.325.938 3.567.559
12.695.813 12.812.764
37.188.519 32.353.865
Giro - investasi terikat merupakan The demand deposits - restricted
simpanan dana pihak lain yang investment represent deposits from third
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s restricted investment based
penggunaan dana pada penyaluran on the agreed share (nisbah) of the
dana yang kriterianya telah ditentukan Subsidiary’s revenue.
oleh pemilik dana berdasarkan nisbah
yang ditetapkan dan disetujui
sebelumnya.
b. Kisaran nisbah bagi hasil untuk giro b. Range of profit sharing ratios for demand
mudharabah - investasi tidak terikat per deposits - unrestricted mudharabah
tahun: investment per annum:
2024 2023
Rupiah 2,28% - 3,37% 3,15% - 3,97% Rupiah
Mata uang asing 0,18% - 5,25% 0,13% - 5,64% Foreign currencies
297
Page 1201
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
2) Tabungan 2) Saving Deposits
a. Berdasarkan jenis: a. Based on type:
2024 2023
Pihak berelasi (Catatan 56) Related parties (Note 56)
Saving deposits - restricted
Tabungan - investasi terikat 5.870 8.320 investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat - unrestricted investment
Tabungan BSI 368.045 182.258 BSI saving deposits
Tabungan Mudharabah Mudharabah Institusi
institusi 676 90 saving deposits
Tabungan Mabrur 567 450 Mabrur saving deposits
Tabungan Berencana BSI 316 291 Berencana BSI saving deposits
Tabungan Investa Cendekia 294 252 Investa Cendekia saving deposits
375.768 191.661
Pihak ketiga Third parties
Saving deposits - restricted
Tabungan - investasi terikat 3.583.821 2.232.598 investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat - unrestricted investment
Tabungan BSI 66.147.639 61.304.784 BSI saving deposits
Tabungan Mabrur 12.880.933 11.352.080 Mabrur saving deposits
Tabungan Pensiun 1.118.371 1.040.963 Retirement saving deposits
Tabungan Mudharabah Mudharabah Institusi saving
Institusi 505.812 900.732 deposits
Tabungan Investa Cendekia 465.954 489.959 Investa Cendekia saving deposits
Tabungan Berencana BSI 175.752 187.202 Berencana BSI saving deposits
Tabungan Qurban 99 91 Qurban saving deposits
84.878.381 77.508.409
Total 85.254.149 77.700.070 Total
Tabungan - investasi terikat merupakan The saving deposits - restricted
simpanan dana pihak lain yang investment represent deposit from third
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s revenue, for the usage of
penggunaan dana pada penyaluran channeled funds with criteria determined
dana yang kriterianya telah ditentukan by the fund owner’s according to the
oleh pemilik dana berdasarkan nisbah previously set and agreed share (nisbah).
yang ditetapkan dan disetujui
sebelumnya.
Tabungan mudharabah - investasi tidak The Mudharabah saving deposits -
terikat merupakan simpanan dana pihak unrestricted investment represent third
lain yang mendapatkan imbalan bagi parties’ deposits which will receive return
hasil dari pendapatan Entitas Anak atas from Subsidiary’s revenue based on the
penggunaan dana tersebut dengan agreed share (nisbah).
nisbah yang ditetapkan dan disetujui
sebelumnya.
b. Kisaran nisbah bagi hasil untuk b. Ranging of the annual profit sharing ratio
tabungan mudharabah - investasi tidak (nisbah) for Mudharabah saving deposits
terikat per tahun: - unrestricted investment:
2024 2023
Rupiah 0,51% - 0,70% 0,66% - 0,69% Rupiah
Mata uang asing 0,22% - 0,23% 0,23% - 0,23% Foreign currencies
298
Page 1202
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
3) Deposito mudharabah - investasi tidak terikat 3) Mudharabah Time Deposit - unrestricted
investment
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 56) 36.497.082 27.022.659 Related parties (Note 56)
Pihak ketiga 86.394.238 85.407.012 Third parties
122.891.320 112.429.671
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 1.260.326 883.832 Related parties (Note 56)
Pihak ketiga 6.067.645 2.134.032 Third parties
7.327.971 3.017.864
Total 130.219.291 115.447.535 Total
b. Simpanan dari bank lain b. Deposits from Other Banks
2024 2023
Rupiah Rupiah
Pihak ketiga Third parties
Giro mudharabah - Mudharabah demand deposits
investasi tidak terikat 47.282 63.394 - unrestricted investment
Tabungan mudharabah - Mudharabah saving deposits
investasi tidak terikat 536.509 580.115 - unrestricted investment
Deposito mudharabah - Mudharabah time deposits
investasi tidak terikat 94.515 136.693 - unrestricted investment
678.306 780.202
Total 678.306 780.202 Total
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain: from other banks:
1) Berdasarkan jangka waktu: 1) By contract period:
2024 2023
Rupiah Rupiah
1 bulan 64.581.883 61.878.521 1 month
3 bulan 32.355.347 29.154.725 3 months
6 bulan 19.022.677 10.333.614 6 months
12 bulan 6.931.413 11.062.811 12 months
Total 122.891.320 112.429.671 Total
299
Page 1203
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain (lanjutan): from other banks (continued):
1) Berdasarkan jangka waktu (lanjutan): 1) By contract period (continued):
2024 2023
Mata uang asing Foreign currencies
1 bulan 6.100.683 1.736.093 1 month
3 bulan 675.420 647.481 3 months
6 bulan 143.673 102.252 6 months
12 bulan 408.195 532.038 12 months
Total 7.327.971 3.017.864 Total
130.219.291 115.447.535
2) Berdasarkan sisa waktu hingga jatuh tempo: 2) By remaining period until maturity date:
2024 2023
Rupiah Rupiah
Kurang dari 1 bulan 72.653.985 70.186.684 Less than 1 month
1 - 3 bulan 29.873.178 25.529.426 1 - 3 months
3 - 6 bulan 16.523.498 9.352.135 3 - 6 months
6 - 12 bulan 3.840.659 7.361.426 6 - 12 months
Total 122.891.320 112.429.671 Total
Mata uang asing Foreign currencies
Kurang dari 1 bulan 6.447.489 2.254.257 Less than 1 month
1 - 3 bulan 466.065 265.355 1 - 3 months
3 - 6 bulan 340.384 87.922 3 - 6 months
6 - 12 bulan 74.033 410.330 6 - 12 months
Total 7.327.971 3.017.864 Total
130.219.291 115.447.535
Deposito berjangka mudharabah merupakan Mudharabah time deposits represent third
simpanan dana pihak lain yang parties’ deposits which received a profit
mendapatkan imbalan bagi hasil dari sharing return from the Subsidiary’s income
pendapatan Entitas Anak atas penggunaan over utilisation of its fund based on an agreed
dana tersebut dengan nisbah yang profit sharing ratio (nisbah) set and arranged
ditetapkan dan disetujui sebelumnya dengan in mudharabah muthlaqah agreement.
akad mudharabah muthlaqah.
3) Kisaran nisbah bagi hasil untuk deposito 3) Ranging of the annual profit sharing ratio (nisbah)
mudharabah per tahun: Mudharabah Time Deposits:
2024 2023
Rupiah 2,41% - 2,59% 2,48% - 2,55% Rupiah
Mata uang asing 0,21% - 0,23% 0,23% - 0,30% Foreign currencies
4) Deposito berjangka mudharabah dengan 4) Mudharabah time deposits with mudharabah
akad mudharabah muthlaqah yang dijadikan muthlaqah agreement that is pledged as
sebagai jaminan atas piutang dan collateral for receivables and financing
pembiayaan adalah masing-masing amounted to Rp1,575,029 and Rp1,369,418
berjumlah Rp1.575.029 dan Rp1.369.418 as of 31 December 2024 and 2023,
pada tanggal 31 Desember 2024 dan 2023. respectively.
300
Page 1204
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
39. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES
Akun ini merupakan kepentingan nonpengendali atas This account represents non-controlling interests in net
aset bersih Entitas Anak yang dikonsolidasi sebagai assets of consolidated Subsidiaries which are as
berikut: follows:
2024 2023
PT Bank Syariah Indonesia Tbk. 21.664.415 18.774.081 PT Bank Syariah Indonesia Tbk.
PT Bank Mandiri Taspen 3.761.113 3.090.371 PT Bank Mandiri Taspen
PT Mandiri Tunas Finance 2.383.566 1.974.533 PT Mandiri Tunas Finance
PT AXA Mandiri Financial Services 1.868.228 1.773.435 PT AXA Mandiri Financial Services
PT Mandiri Sekuritas 639 626 PT Mandiri Sekuritas
PT Mandiri Capital Indonesia 291 245 PT Mandiri Capital Indonesia
PT Mandiri Utama Finance - 679.424 PT Mandiri Utama Finance
PT Asuransi Jiwa Inhealth Indonesia - 349.463 PT Asuransi Jiwa Inhealth Indonesia
Total 29.678.252 26.642.178 Total
Pada tanggal 31 Desember 2024 kepemilikan As of 31 December 2024, the ownership of non-
kepentingan nonpengendali atas BSI dan Bank controlling interests in BSI and Bank Mantap is 48.53%
Mantap masing-masing adalah sebesar 48,53% dan and 48.90%, respectively (31 December 2023 is
48,90% (31 Desember 2023 sebesar 48,53% dan 48.53% and 48.90%).
48,90%).
Ringkasan informasi keuangan BSI dan Bank Mantap The summarized financial information of BSI and Bank
disajikan berdasarkan nilai sebelum eliminasi antar Mantap is presented based on the value before
perusahaan. intercompany elimination.
Ringkasan laporan posisi keuangan: Summary of statement of financial position:
BSI Bank Mantap
2024 2023 2024 2023
Total aset 408.613.431 353.624.124 66.232.344 60.542.415 Total assets
Total liabilitas 105.647.970 87.222.911 58.444.320 54.125.691 Total liabilities
Total dana syirkah temporer 257.923.889 227.662.092 - - Total syirkah funds
Total ekuitas 45.041.572 38.739.121 7.788.024 6.416.724 Total equity
Ekuitas yang dapat diatribusikan Attributable equity
kepada: to:
Kepentingan nonpengendali 21.664.415 18.774.081 3.761.113 3.090.371 Non-controlling interest
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other
komprehensif lain: comprehensive income:
BSI Bank Mantap
2024 2023 2024 2023
Laba operasional 9.278.144 7.591.358 2.051.287 1.829.913 Income from operation
Laba sebelum beban Income before tax
pajak 9.050.395 7.399.472 2.039.633 1.825.175 expense
Beban pajak - neto (2.044.507) (1.695.729) (462.083) (415.772) Tax expense - net
Laba tahun berjalan 7.005.888 5.703.743 1.577.550 1.409.403 Net income for the year
Penghasilan komprehensif Other comprehensive
lain tahun berjalan - income for the year -
setelah pajak penghasilan 152.125 34.189 (65.310) 44.424 net of income tax
Total penghasilan Total comprehensive
komprehensif tahun berjalan 7.158.013 5.737.932 1.512.240 1.453.827 income for the year
BSI Bank Mantap
2024 2023 2024 2023
Laba tahun berjalan yang Net income for the year
diatribusikan kepada attributable to
kepentingan nonpengendali 3.400.280 2.768.289 771.428 689.286 non-controlling interest
Dividen yang dibayar kepada Dividend paid for
kepentingan nonpengendali 415.243 206.766 68.922 58.981 non-controlling interest
301
Page 1205
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
39. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES (continued)
(lanjutan)
Ringkasan laporan arus kas: Summary of statement of cash flow:
BSI Bank Mantap
2024 2023 2024 2023
Aktivitas operasi 6.690.186 2.041.035 5.886.748 621.546 Operating activities
Aktivitas investasi 6.701.996 (11.404.359) (4.504.892) (2.091.290) Investing activities
Aktivitas pendanaan 8.514.568 10.162.997 212.985 584.769 Financing activities
Kenaikan/(penurunan) neto Net increase/(decrease)
kas dan setara in cash and cash
kas 21.906.750 799.673 1.594.841 (884.975) equivalents
40. EKUITAS 40. EQUITY
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
Mandiri masing-masing pada tanggal as of 31 December 2024 and 2023, respectively,
31 Desember 2024 dan 2023 adalah sebagai are as follows:
berikut:
2024
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
saham/ Nominal value (jumlah penuh)/ Percentage
Number of per share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00% Total authorised capital
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 3.430.200 125 428.775.000 0,00% Rionald Silaban
Arif Budimanta 3.116.400 125 389.550.000 0,00% Arif Budimanta
Faried Utomo 3.116.400 125 389.550.000 0,00% Faried Utom
Muhammad Yusuf Ateh 2.673.600 125 334.200.000 0,00% Muhammad Yusuf Ateh
Tedi Bharata 30.300 125 3.787.500 0,00% Tedi Bharata
Direksi: Board of Directors:
Darmawan Junaidi 11.134.200 125 1.391.775.000 0,01% Darmawan Junaidi
Alexandra Askandar 11.028.200 125 1.378.525.000 0,01% Alexandra Askandar
Agus Dwi Handaya 11.347.300 125 1.418.412.500 0,01% Agus Dwi Handaya
Riduan 11.250.000 125 1.406.250.000 0,01% Riduan
Aquarius Rudianto 7.102.000 125 887.750.000 0,01% Aquarius Rudianto
Toni Eko Boy Subari 6.082.200 125 760.275.000 0,01% Toni Eko Boy Subari
Rohan Hafas 5.965.200 125 745.650.000 0,01% Rohan Hafas
Sigit Prastowo 10.869.800 125 1.358.725.000 0,01% Sigit Prastowo
Timothy Utama 7.036.600 125 879.575.000 0,01% Timothy Utama
Eka Fitria 1.197.500 125 149.687.500 0,01% Eka Fitria
Danis Subyantoro 344.800 125 43.100.000 0,00% Danis Subyantoro
Totok Priyambodo 370.000 125 46.250.000 0,00% Totok Priyambodo
Publik (masing-masing
dibawah 5%) 37.237.238.632 125 4.654.654.829.000 39,90% Public (less than 5%)
93.333.333.332 11.666.666.666.500 100,00%
302
Page 1206
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
Mandiri masing-masing pada tanggal as of 31 December 2024 and 2023, respectively,
31 Desember 2024 dan 2023 adalah sebagai are as follows (continued):
berikut (lanjutan):
2023
Nilai nominal
per lembar Persentase
saham Total nilai kepemilikan
Jumlah lembar (jumlah penuh)/ saham saham/
saham/ Nominal value (jumlah penuh)/ Percentage
Number of per Share Share value of
shares (full amount) (full amount) ownership
Modal dasar Authorised capital
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00% Total authorised capital
Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Saham Seri B Series B Common Shares
Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 2.017.700 125 252.212.500 0,00% Rionald Silaban
Arif Budimanta 1.703.900 125 212.987.500 0,00% Arif Budimanta
Faried Utomo 1.703.900 125 212.987.500 0,00% Faried Utomo
Nawal Nely 1.703.900 125 212.987.500 0,00% Nawal Nely
Muhammad Yusuf Ateh 1.261.100 125 157.637.500 0,00% Muhammad Yusuf Ateh
Direksi: Board of Directors:
Darmawan Junaidi 6.762.300 125 845.287.500 0,01% Darmawan Junaidi
Alexandra Askandar 7.425.200 125 928.150.000 0,01% Alexandra Askandar
Ahmad Siddik Badruddin 8.715.900 125 1.089.487.500 0,01% Ahmad Siddik Badruddin
Agus Dwi Handaya 6.755.100 125 844.387.500 0,01% Agus Dwi Handaya
Riduan 7.000.000 125 875.000.000 0,01% Riduan
Aquarius Rudianto 4.137.300 125 517.162.500 0,00% Aquarius Rudianto
Toni Eko Boy Subari 3.117.500 125 389.687.500 0,00% Toni Eko Boy Subari
Susana Indah K. Indriati 4.438.400 125 554.800.000 0,01% Susana Indah K. Indriati
Rohan Hafas 3.000.500 125 375.062.500 0,00% Rohan Hafas
Sigit Prastowo 6.305.100 125 788.137.500 0,01% Sigit Prastowo
Timothy Utama 3.621.900 125 452.737.500 0,00% Timothy Utama
Eka Fitria 170.000 125 21.250.000 0,00% Eka Fitria
Publik (masing-masing
dibawah 5%) 37.263.493.632 125 4.657.936.704.000 39,93% Public (less than 5%)
93.333.333.332 11.666.666.666.500 100,00%
Per 31 Desember 2018 terdapat perubahan As of 31 December 2018, there was a change of
kepemilikan saham yang dimiliki oleh Dewan ownership of the stock owned by the Board of
Komisaris Bank Mandiri, dimana kepemilikan Commissioners of Bank Mandiri, where the
saham pada tahun sebelumnya nihil. Kepemilikan ownership of shares in the prior year was nil. The
saham tersebut dalam rangka pelaksanaan share ownership was related to the implementation
POJK No. 45/POJK.03/2015 tentang Penerapan of FSA regulation No. 45/POJK.03/2015, about the
Tata Kelola dalam Pemberian Remunerasi Bagi Application of Corporate Governance in Granting
Bank Umum, dimana anggota Direksi dan Dewan Remuneration for Commercial Banks, where
Komisaris Non Independen diberikan remunerasi member of Directors and Non Independent Board
yang bersifat variabel dalam bentuk saham Bank of Commissioners are entitled to variable
atas kinerja untuk tahun buku 2017. remuneration in form of the Bank’s shares for
financial performance of 2017.
Saham yang dimiliki oleh Dewan Komisaris dan Shares owned by the Board of Commissioners and
Direksi untuk tahun yang berakhir pada tanggal Board of Directors for the period and year
31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 respectively,
sebesar 96.094.700 lembar saham dan amounted to 96,094,700 shares and 69,839,700
69.839.700 lembar saham atau 0,1% dan 0,07% shares, or 0.1% and 0.07% from the total number
dari jumlah lembar saham modal ditempatkan of issued and fully paid-in capital shares.
dan disetor.
303
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Penetapan modal ditempatkan dan disetor The determination of issued and fully paid capital
sebesar Rp4.000.000 oleh Pemerintah Republik amounted to Rp4,000,000 by the Government of
Indonesia pada tanggal pendirian Bank Mandiri, the Republic of Indonesia at the date of
telah dilaksanakan sebagai berikut: establishment of Bank Mandiri was carried out as
follows:
1. Pembayaran secara tunai melalui Bank 1. Cash payment through Bank Indonesia
Indonesia sejumlah Rp1.600.004. amounted to Rp1,600,004.
2. Penempatan dalam saham yang dicatat 2. Placements in shares recorded as investments
sebagai penyertaan saham pada Bank in shares of the Merged Banks amounted to
Peserta Penggabungan sejumlah Rp599.999 Rp599,999 each or totaling Rp2,399,996,
untuk setiap Bank atau jumlah through the transfer of shares of the
keseluruhannya Rp2.399.996, melalui Government of the Republic of Indonesia in
pengalihan saham milik Pemerintah Republik each of the Merged Banks to Bank Mandiri, as
Indonesia pada setiap Bank Peserta resolved during the respective Extraordinary
Penggabungan kepada Bank Mandiri, seperti General Shareholders’ Meetings of the
yang telah disebut dalam Rapat Umum Merged Banks. Based on the inbreng
Pemegang Saham Luar Biasa dari Bank agreement approved by Notarial Deed No. 9
Peserta Penggabungan. Berdasarkan of Notary Sutjipto, S.H., dated 2 October 1998,
perjanjian inbreng yang telah diaktakan Bank Mandiri and the Government of the
dengan Akta No. 9 yang dibuat oleh Notaris Republic of Indonesia agreed to transfer those
Sutjipto, S.H., tanggal 2 Oktober 1998, Bank shares as payment for new shares to be
Mandiri dan Pemerintah Republik Indonesia issued by Bank Mandiri.
setuju untuk mengalihkan saham-saham
tersebut sebagai pembayaran untuk saham
baru yang akan dikeluarkan oleh Bank
Mandiri.
Berdasarkan perubahan anggaran dasar Bank Based on the amendments to the Articles of
Mandiri yang dituangkan dalam Akta No. 98 yang Association of Bank Mandiri which stated in the
dibuat oleh Notaris Sutjipto, S.H., tanggal 24 Juli Notarial Deed No. 98 of Notary Sutjipto, S.H. dated
1999, pemegang saham memutuskan untuk 24 July 1999, the shareholders resolved to
meningkatkan modal disetor (modal saham) increase the paid-in capital (share capital) of Bank
Bank Mandiri dari Rp4.000.000 menjadi Mandiri from Rp4,000,000 to Rp4,251,000 to be
Rp4.251.000 dan jumlah tersebut akan dibayar entirely paid by the Government of the Republic of
oleh Pemerintah Republik Indonesia. Indonesia. The increase of Rp251,000 was a
Penambahan sebesar Rp251.000 merupakan conversion from additional paid-in capital to share
hasil konversi dari tambahan modal disetor capital as a result of an excess from
menjadi modal saham akibat dari adanya recapitalisation bonds issued under the First
kelebihan obligasi rekapitalisasi yang diterbitkan Recapitalisation Program based on Government
dalam Program Rekapitalisasi Pertama Regulation No. 52 year 1999.
berdasarkan Peraturan Pemerintah No. 52
Tahun 1999.
Berdasarkan keputusan RUPS-LB tanggal Based on the RUPS – LB decision dated 29 May
29 Mei 2003 yang dituangkan dalam Akta 2003, which was documented in Notarial Deed
No. 142 yang dibuat oleh Notaris Sutjipto, S.H., No. 142 of Notary Sutjipto, S.H., dated 29 May
tanggal 29 Mei 2003, pemegang saham Bank 2003, the shareholders approved these following
Mandiri antara lain menyetujui: matters:
(i) Pelaksanaan Initial Public Offering (IPO). (i) Execution of Initial Public Offering (IPO).
(ii) Perubahan struktur permodalan Bank (ii) Changes in capital structure of Bank Mandiri.
Mandiri.
(iii) Perubahan anggaran dasar Bank Mandiri. (iii) Changes in articles of association of Bank
Mandiri.
Sehubungan dengan keputusan perubahan In relation to the shareholders decision to change
struktur permodalan di atas, modal saham the capital structure, Bank Mandiri increased its
ditempatkan dan disetor Bank Mandiri dinaikkan issued and fully paid capital to Rp10,000,000 and
menjadi Rp10.000.000 serta dilakukan stock split stock split from Rp1,000,000 (full amount) per
saham Bank Mandiri yang semula dengan nilai share to Rp500 (full amount) per share.
nominal Rp1.000.000 (nilai penuh) per lembar Accordingly, the number of authorised shares
menjadi Rp500 (nilai penuh) per lembar saham. increased from 16,000,000 shares to
Dengan dilakukannya stock split tersebut, jumlah 32,000,000,000 shares, and the number of issued
lembar saham modal dasar Bank Mandiri and fully paid shares increased from 10,000,000
meningkat dari 16.000.000 lembar saham shares with a nominal value of Rp1,000,000 (full
menjadi 32.000.000.000 lembar saham, amount) to 20,000,000,000 shares with a nominal
sedangkan jumlah lembar saham modal value of Rp500 (full amount) which consists of
ditempatkan dan disetor meningkat dari 1 Dwiwarna Series A share and 19,999,999,999
10.000.000 lembar saham dengan nilai nominal Series B common shares which owned by the
Rp1.000.000 (nilai penuh) menjadi Republic of Indonesia.
20.000.000.000 lembar saham dengan nilai
nominal Rp500 (nilai penuh) terdiri dari 1 Saham
Seri A Dwiwarna dan 19.999.999.999 Saham
Biasa Seri B yang dimiliki oleh Negara Republik
Indonesia.
304
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Berkaitan dengan perubahan struktur In relation to the change in capital structure of
permodalan Bank Mandiri, RUPS-LB juga Bank Mandiri, the RUPS–LB also approved the
menyetujui penetapan bagian dari dana allocation on part of recapitalisation fund amounted
rekapitalisasi sebesar Rp168.801.315 sebagai to Rp168,801,315 as share premium.
agio saham.
Perubahan struktur permodalan tersebut di atas The changes of capital structure that mentioned
berlaku efektif terhitung sejak tanggal 23 Mei above became effective started from 23 May 2003,
2003, dengan catatan Bank Mandiri harus with the conditional requirement that the Bank
melakukan kuasi-reorganisasi yang ditetapkan should conduct a quasi-reorganisation before the
dalam RUPS selambat-lambatnya pada end of 2003 as required in the RUPS.
penutupan buku tahun 2003.
Saham Seri A Dwiwarna merupakan saham yang The Dwiwarna Series A share represents a share
dimiliki oleh Negara Republik Indonesia dan tidak owned by the Republic of Indonesia, which is not
dapat dipindahkan kepada siapapun. Saham Seri transferrable. It provides the Republic of Indonesia
A Dwiwarna memberikan hak istimewa kepada with the privileges where RUPS can make decision
Negara Republik Indonesia dimana dalam only if the Dwiwarna Series A shareholder attend
agenda-agenda tertentu, RUPS hanya dapat and approve certain agendas.
memutuskan jika pemegang saham Seri A
Dwiwarna hadir dan menyetujui usul agenda
dimaksud.
Beberapa agenda RUPS yang wajib dihadiri dan The agenda of RUPS where the shareholder of
disetujui oleh Pemegang Saham Seri A Dwiwarna Series A are mandatory to attend and
Dwiwarna agar RUPS dapat memutus adalah approve are:
agenda RUPS yang terkait dengan:
1. Penambahan modal. 1. Increases in capital.
2. Pengangkatan dan pemberhentian Direksi 2. Appointment and termination of the Boards of
dan Dewan Komisaris. Directors and Commissioners.
3. Perubahan anggaran dasar. 3. Amendment of the Articles of Association.
4. Penggabungan, peleburan dan 4. Mergers, acquisitions and takeovers.
pengambilalihan.
5. Pembubaran dan likuidasi. 5. Dissolution and liquidation.
Perubahan struktur modal sebagaimana The changes in the capital structure were based on
disebutkan di atas telah dicantumkan dalam the Minutes of Meeting regarding the Amendment
Pernyataan Keputusan Rapat Perubahan of the Articles of Association (Pernyataan
Anggaran Dasar PT Bank Mandiri (Persero) Tbk. Keputusan Rapat Perubahan Anggaran Dasar) of
yang dituangkan dalam akta notaris Sutjipto, PT Bank Mandiri (Persero) as stated in Notarial
S.H., No. 2 tanggal 1 Juni 2003. Perubahan Deed of Sutjipto, S.H. No. 2 dated 1 June 2003.
tersebut telah disahkan oleh Menteri Hukum dan The amendment was approved by the Ministry of
Hak Asasi Manusia Republik Indonesia, dengan Law and Human Rights of the Republic of
Surat Keputusan No. C-12783.HT.01.04.TH.2003 Indonesia through Decision Letter
tanggal 6 Juni 2003 dan diumumkan pada No. C-12783.HT.01.04.TH.2003 dated 6 June 2003
tambahan No. 6590 dalam Berita Negara and announced in Appendix No. 6590 of State
Republik Indonesia No. 63 tanggal 8 Agustus Gazette of the Republic of Indonesia No. 63 dated
2003. 8 August 2003.
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of
Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000
Rp10.000.000 dilakukan dengan cara sebagai was made through the following:
berikut:
1. Pengembalian sebagian modal disetor 1. Partial return of fully paid capital of Rp251,000
sebesar Rp251.000 kepada Pemerintah to the Government as a part of the return of
sebagai bagian dari kelebihan dana excess recapitalisation fund of Rp1,412,000
rekapitalisasi yang masih ditahan pada Bank which was retained by Bank Mandiri, and an
Mandiri sebesar Rp1.412.000 dan increase in paid-in capital amounted to
meningkatkan modal disetor sebesar Rp1,000,000 from the capitalisation of
Rp1.000.000 dari pengkapitalisasian reserves, based on Government Regulation
cadangan, berdasarkan Peraturan No. 26 year 2003 dated 29 May 2003,
Pemerintah No. 26 Tahun 2003 tanggal 29 regarding the Conversion of the Investment of
Mei 2003 tentang Konversi Penyertaan the Republic of Indonesia into the Paid-in
Modal Negara Republik Indonesia ke dalam Capital of PT Bank Mandiri (Persero), and
modal saham PT Bank Mandiri (Persero) Decree of the Ministry of State-Owned
Tbk. dan Keputusan Menteri Negara Badan Enterprises (“BUMN”), as the Bank’s
Usaha Milik Negara (“BUMN”), selaku shareholders’, No. KEP-154/M-MBU/2002
Pemegang Saham PT Bank Mandiri dated 29 October 2002.
(Persero) Tbk. No. KEP-154/M-MBU/2002
tanggal 29 Oktober 2002.
305
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of
Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000
Rp10.000.000 dilakukan dengan cara sebagai was made through the following: (continued)
berikut: (lanjutan)
2. Penambahan modal disetor sebesar 2. Increase in fully paid capital of Rp5,000,000
Rp5.000.000 yang berasal dari tambahan from the additional paid-in capital based on
modal disetor berdasarkan KMK-RI the Decree of the Ministry of Finance of the
No. 227/202.02/2003 tanggal 23 Mei 2003 Republic of Indonesia (“KMK RI”)
tentang “Besarnya Nilai Final dan No. 227/202.02/2003 dated 23 May 2003
Pelaksanaan Hak-Hak Pemerintah yang regarding “The Final Amount and
Timbul Sebagai Akibat Penambahan Implementation of the Government’s Rights
Penyertaan Modal Negara Republik Arising from the Additional Share of the
Indonesia ke dalam Modal Perusahaan Government of the Republic of Indonesia in
Perseroan (Persero) PT Bank Mandiri PT Bank Mandiri (Persero) in Relation to the
(Persero) Tbk. dalam Rangka Program Commercial Banking Recapitalisation
Rekapitalisasi Bank Umum”. Program”.
Program manajemen berbasis saham Management stock option plan
Berdasarkan Keputusan RUPS-LB tanggal Based on the RUPS - LB held on 29 May 2003,
29 Mei 2003 sebagaimana tertuang dalam akta which was notarised by Notary Sutjipto, S.H., in
Notaris Sutjipto, S.H., No. 142 tanggal 29 Mei Notarial Deed No. 142 dated 29 May 2003, the
2003, pemegang saham Bank Mandiri juga Bank’s shareholders also agreed on employee and
menyetujui rencana kepemilikan saham oleh directors stock ownership plan through an
pegawai dan Direksi melalui Program Penjatahan Employee Stock Allocation (“ESA”) Program and a
Saham/Employee Stock Allocation (“ESA”) dan Management Stock Option Plan (“MSOP”). The
Pemberian Opsi Pembelian Saham kepada ESA program consists of a Share Plan Bonus and
Manajemen/Management Stock Option Plan a Share Purchase at Discount program. MSOP is
(“MSOP”). Program ESA terdiri dari program designated for Directors and Senior Management
Pemberian Saham Bonus (Share Plan Bonus) at certain levels and based on certain criteria. All
dan program Penjatahan Saham dengan Diskon costs and discounts related to the ESA program
(Share Purchase at Discount). Sedangkan are recognised by the Bank through allocation of
program MSOP ditujukan untuk Direksi dan reserves. The management and execution of the
pegawai pimpinan pada tingkatan (grade) atau ESA and MSOP programs are performed by the
kriteria tertentu. Biaya dan diskon atas program Board of Directors, while the supervision is
ESA tersebut menjadi tanggungan Bank Mandiri performed by the Board of Commissioners.
yang bebannya bersumber dari cadangan yang
telah dibentuk. Pengelolaan dan pelaksanaan
program ESA dan MSOP dilakukan oleh Direksi,
sedangkan pengawasannya dilakukan oleh
Dewan Komisaris.
Pada tanggal 14 Juli 2003, Pemerintah Republik On 14 July 2003, the Government of the Republic
Indonesia melepaskan 4.000.000.000 lembar of Indonesia divested 4,000,000,000 shares
sahamnya, yang mewakili 20,00% representing 20.00% of its ownership in Bank
kepemilikannya di Bank Mandiri, melalui Initial Mandiri through an Initial Public Offering (“IPO”).
Public Offering (“IPO”).
Sebagai tindak lanjut dari Peraturan Pemerintah As a follow up action on the Government of
Republik Indonesia No. 27/2003 tanggal 2 Juni Republic of Indonesia Regulation No. 27/2003
2003 yang menyetujui divestasi sampai 30,00% dated 2 June 2003, which approved the divestment
atas kepemilikan Pemerintah di Bank Mandiri of the Government ownership in Bank Mandiri of
dan berdasarkan keputusan Tim Kebijakan up to 30.00%, and based on a decision of Tim
Privatisasi Badan Usaha Milik Negara Kebijakan Privatisasi Badan Usaha Milik Negara
No. Kep-05/TKP/01/2004 tanggal 19 Januari No. Kep-05/TKP/01/2004 dated 19 January 2004,
2004, Pemerintah Republik Indonesia melakukan the Government of the Republic of Indonesia
divestasi lanjutan atas 10,00% kepemilikan di divested an additional 10.00% of ownership
Bank Mandiri atau sebanyak 2.000.000.000 interest in Bank Mandiri or 2,000,000,000 shares of
lembar saham Biasa Seri B pada tanggal Series B common shares on 11 March 2004
11 Maret 2004 melalui private placement. through private placement.
Pada saat pelaksanaan IPO tanggal 14 Juli 2003, On 14 July 2003, the date of the IPO, through
Bank Mandiri memberikan opsi pembelian saham MSOP Stage 1, the Bank issued 378,583,785
kepada manajemen melalui program MSOP share options for the management with an exercise
Tahap 1 sebanyak 378.583.785 opsi dengan price of Rp742.50 (full amount) per share and a
harga eksekusi sebesar Rp742,50 (nilai penuh) nominal value of Rp500 (full amount) per share.
per lembar saham dan nilai nominal Rp500 (nilai The share options are recorded in the
penuh) per lembar saham. Pemberian opsi Shareholders’ Equity account - Share Options at
saham ini dibukukan pada pos ekuitas - opsi fair value amounted to Rp69.71 (full amount) per
saham dengan nilai wajar opsi saham sebesar share options. MSOP Stage 1 has been exercised
Rp69,71 (nilai penuh) per lembar. Opsi yang in total 375,365,957 shares, thereby increasing the
dieksekusi dari MSOP Tahap 1 adalah sebesar total issued and fully paid capital by Rp187,683,
375.365.957 lembar saham sehingga and share premium by Rp117,193.
mengakibatkan penambahan Modal Ditempatkan
dan Disetor sebesar Rp187.683, penambahan
agio saham sebesar Rp117.193.
306
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
Selanjutnya pada RUPS Tahunan tanggal 16 Mei The Annual General Meeting of Shareholders on
2005 telah disetujui pemberian MSOP Tahap 2 16 May 2005 approved MSOP Stage 2 amounted
sebanyak 312.000.000 opsi saham. Harga to 312,000,000 share options. The exercise price
eksekusi per lembar saham adalah sebesar for each share is Rp1,190.50 (full amount) to be
Rp1.190,50 (nilai penuh) untuk pelaksanaan di exercised in the first year and Rp2,493 (full
tahun pertama dan Rp2.493 (nilai penuh) untuk amount) to be exercised in the second year
pelaksanaan di tahun kedua dan di tahun and the following year. The nominal value per
berikutnya. Nilai nominal per lembar saham share is Rp500 (full amount). The Bank recorded
adalah Rp500 (nilai penuh). Pemberian opsi MSOP Stage 2 in the shareholders’ equity
saham ini dibukukan pada pos ekuitas - opsi account - Share Options with fair value amounted
saham dengan nilai wajar opsi saham to Rp642.28 (full amount) per share options.
sebesar Rp642,28 (nilai penuh) per lembar. Opsi MSOP Stage 2 has been exercised in total of
yang dieksekusi dari MSOP Tahap 2 adalah 311,713,697 shares thereby increasing the total
sebesar 311.713.697 lembar saham sehingga issued and fully paid capital by Rp155,857 and
mengakibatkan penambahan modal ditempatkan share premium by Rp425,233.
dan disetor sebesar Rp155.857 dan penambahan
agio saham sebesar Rp425.233.
RUPS Tahunan tanggal 22 Mei 2006 The Annual General Meeting of Shareholders on
menyetujui pemberian MSOP Tahap 3 sebanyak 22 May 2006 approved MSOP Stage 3 amounted
309.416.215 opsi saham. to 309,416,215 share options.
Harga eksekusi opsi per lembar saham MSOP The exercise price for each share in the MSOP
Tahap 3 adalah sebesar Rp1.495,08 (nilai penuh) Stage 3 is Rp1,495.08 (full amount) with nominal
dengan nilai nominal Rp500 (nilai penuh) per value of Rp500 (full amount) per share. The Bank
lembar saham. Pemberian opsi saham ini recorded MSOP Stage 3 as part of the
dibukukan pada pos ekuitas - opsi saham dengan shareholders’ equity account at fair value
nilai wajar opsi saham sebesar Rp593,89 (nilai amounted to Rp593.89 (full amount) per share
penuh) per lembar. Opsi yang dieksekusi dari option. The total option that has been exercised in
MSOP Tahap 3 adalah sebesar 309.415.088 MSOP Stage 3 was 309,415,088 shares thereby
lembar saham sehingga mengakibatkan increasing the total issued and fully paid capital by
penambahan modal ditempatkan dan disetor Rp154,707 and share premium by Rp491,651.
sebesar Rp154.707 dan penambahan agio
saham sebesar Rp491.651.
Pada tanggal 27 Desember 2010, Bank telah On 27 December 2010, Bank Mandiri submitted a
melakukan pendaftaran pertama kepada Otoritas first registration to Financial Services Authority
Jasa Keuangan (“OJK”) (dahulu Badan (“FSA”) (formerly Capital Market Supervisory
Pengawas Pasar Modal dan Lembaga Keuangan Board and Financial Institution (Bapepam and LK))
(Bapepam dan LK)) dalam rangka Penawaran in relation to the Limited Public Offering (“LPO”) to
Umum Terbatas (“PUT”) kepada para pemegang the Bank’s shareholders in respect to the issuance
saham Bank dalam rangka Penerbitan Hak of Pre-emptive Rights ("HMETD") of 2,336,838,591
Memesan Efek Terlebih Dahulu (“HMETD”) series B shares. The Limited Public Offering has
sebanyak 2.336.838.591 lembar saham seri B. been approved by the Board of Commissioners
PUT ini telah mendapatkan persetujuan dari through its letter dated 29 April 2010. The Bank
Dewan Komisaris melalui suratnya tertanggal 29 has submitted the notification letter regarding the
April 2010. Bank telah menyampaikan Limited Public Offering to Bank Indonesia through
pemberitahuan mengenai PUT kepada Bank its letter dated 17 September 2010. The Limited
Indonesia melalui surat tertanggal 17 September Public Offering has been enacted through the
2010. PUT ini juga telah diundangkan melalui Indonesian Government Regulation No. 75 year
Peraturan Pemerintah Republik Indonesia No. 75 2010 dated 20 November 2010.
tahun 2010 tertanggal 20 November 2010.
PUT telah mendapat persetujuan efektif dari LPO has been approved by Bapepam-LK through
Bapepam-LK melalui surat No. S-807/BL/2011 its letter No. S-807/BL/2011 dated
tertanggal 27 Januari 2011, dimana PUT menjadi 27 January 2011, and the LPO has become
efektif setelah mendapat persetujuan dari effective after obtaining approval in the
pemegang saham dalam Rapat Umum Extraordinary General Meeting of Shareholders
Pemegang Saham Luar Biasa yang dilaksanakan held on 28 January 2011.
pada tanggal 28 Januari 2011.
307
Page 1211
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
HMETD sebanyak 2.336.838.591 lembar saham The Pre-emptive Rights of 2,336,838,591 shares
diperdagangkan selama periode 14 - 21 Februari were traded during the period of
2011 dengan harga pelaksanaan sebesar 14 - 21 February 2011 with an exercise price of
Rp5.000 (nilai penuh) per lembar saham yang Rp5,000 (full amount) per share which resulted in
mengakibatkan penambahan modal ditempatkan an additional of issued and paid-up capital
dan disetor sebesar Rp1.168.420. amounted to Rp1,168,420.
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
Tambahan modal disetor/agio saham pada The additional paid-in capital/shares premium as of
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
masing sebesar Rp18.095.274 dan Rp18,095,274 and Rp17,643,264, respectively
Rp17.643.264 berasal dari Penawaran Umum from the Limited Public Offering (LPO), the
Terbatas (“PUT”), Program Rekapitalisasi Recapitalization Program (Note 1c) and sale of
(Catatan 1c) dan penjualan kepemilikan saham Bank Mandiri’s share ownership in
Bank Mandiri di PT Usaha Gedung Mandiri PT Usaha Gedung Mandiri (“UGM”) and PT Bumi
(“UGM”) dan PT Bumi Daya Plaza (“BDP”) serta Daya Plaza (“BDP”) as well as the business
penggabungan usaha Bank Syariah Mandiri merger of Bank Syariah Mandiri (“BSM”), Bank
(“BSM”), Bank Rakyat Indonesia Syariah (“BRIS”) Rakyat Indonesia Syariah (“BRIS”) and Bank
dan Bank Negara Indonesia Syariah (“BNIS”) Negara Indonesia Syariah (“BNIS”) became Bank
menjadi Bank Syariah Indonesia (“BSI”). Agio Syariah Indonesia (“BSI”). The shares premium
saham sebesar Rp17.535.764 termasuk agio amounted to Rp17,535,764 including premium
yang berasal dari PUT (Catatan 40a) sebesar from the LPO (Note 40a) amounted to
Rp10.515.774 sebelum dikurangi dengan biaya- Rp10,515,774 before deducting the costs related to
biaya yang terkait PUT sebesar Rp274.078. the LPO amounted to Rp274,078. The additional
Penambahan agio saham di tahun 2013 sebesar share premium in 2013 amounted to Rp113,817 in
Rp113.817 di laporan keuangan konsolidasian the consolidated financial statements (Rp273,932
(Rp273.932 di laporan keuangan Entitas Induk) in the financial statements of the Parent Entity)
berasal dari pengalihan kepemilikan saham Bank came from the transfer of ownership of Bank
Mandiri di UGM dan BDP kepada entitas-entitas Mandiri's shares in UGM and BDP to entities under
sepengendali, yaitu selisih antara harga jual common control, i.e. the difference between the
dengan nilai tercatat penyertaan di laporan selling price and the carrying amount of the
keuangan konsolidasian. Penambahan agio investment in the consolidated financial
saham sebesar Rp327.072 berasal dari statements. The additional shares premium of
penggabungan usaha BSM, BRIS dan BNIS Rp327,072 from the merger of BSM, BRIS and
menjadi BSI. BNIS into BSI.
Selisih antara harga jual dengan nilai tercatat The difference between selling price and book
penyertaan yang dicatat sebagai agio saham di value of shares recorded as share premium in
laporan keuangan induk Bank dan laporan Parent Entity and consolidated financial statements
konsolidasian adalah masing-masing sebesar are amounted to Rp273,932 and Rp113,817,
Rp273.932 dan Rp113.817. respectively.
Berdasarkan hasil dari uji telaah/due diligence Based on the results of a due diligence review
review yang dilaksanakan atas nama Pemerintah conducted on behalf of the Government dated
tanggal 31 Desember 1999 dan Kontrak 31 December 1999 and Management Contract
Manajemen (“IMPA") tanggal 8 April 2000, (“IMPA”) dated 8 April 2000, it was decided that
ditetapkan bahwa terdapat kelebihan there was an excess on recapitalisation amounted
rekapitalisasi sebesar Rp4.069.000. Bank telah to Rp4,069,000. The Bank has refunded
mengembalikan Rp2.657.000 dari Obligasi Rp2,657,000 of Government Recapitalisation
Rekapitalisasi Pemerintah ke Pemerintah pada Bonds to the Government on 7 July 2000 pursuant
tanggal 7 Juli 2000 sesuai dengan kontrak to the Management Contract. The remaining
manajemen. Sedangkan atas sisa kelebihan balance of Rp1,412,000 was refunded to the
sebesar Rp1.412.000 telah dikembalikan kepada Government on 25 April 2003 based on approval
Pemerintah pada tanggal 25 April 2003 sesuai from the shareholders during its meeting on
dengan persetujuan dari pemegang saham 29 October 2002 and the Ministry of State-Owned
dalam rapat tanggal 29 Oktober 2002 dan Surat Enterprises Decision Letter No. KEP-154/M-
Keputusan Menteri BUMN No. KEP-154/M- MBU/2002 dated 29 October 2002.
MBU/2002 tanggal 29 Oktober 2002.
308
Page 1212
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
(lanjutan) (continued)
Termasuk di dalam jumlah pengembalian sisa The refund for above excess of recapitalisation
kelebihan dana rekapitalisasi sebesar amounted to Rp1,412,000 includes a portion of
Rp1.412.000 di atas adalah bagian dari modal issued and fully paid capital of Rp251,000.
ditempatkan dan disetor sebesar Rp251.000.
Pada tanggal 23 Mei 2003, Menteri Keuangan On 23 May 2003, the Minister of Finance of the
Republik Indonesia telah mengeluarkan Surat Republic of Indonesia issued Decree (KMK-RI)
Keputusan (KMK-RI) No. 227/KMK.02/2003 No. 227/KMK.02/2003 dated 23 May 2003, which
tanggal 23 Mei 2003 dan kemudian diubah was amended by KMK-RI No. 420/KMK.02/2003
dengan KMK-RI No. 420/KMK.02/2003 tanggal dated 30 September 2003, which provides further
30 September 2003 sebagai ketentuan lebih guidance on Government Regulations No. 52 year
lanjut atas pelaksanaan Peraturan Pemerintah 1999 and No. 97 year 1999 regarding the final
No. 52 tahun 1999 dan No. 97 tahun 1999 additional Government participation in Bank
mengenai jumlah final tambahan penyertaan Mandiri’s capital.
modal Negara dalam modal Bank Mandiri.
Hal-hal yang diputuskan dalam KMK - RI ini The following are the matters decided under the
adalah sebagai berikut: KMK-RI:
a. Nilai final kebutuhan rekapitalisasi Bank a. The final Bank Mandiri recapitalisation amount
Mandiri adalah sebesar Rp173.801.315; is Rp173,801,315;
b. Terhadap dana rekapitalisasi senilai b. The recapitalisation fund of Rp5,000,000 is
Rp5.000.000 dikonversi dengan 5.000.000 converted into 5,000,000 new shares issued
lembar saham baru yang diterbitkan oleh by Bank Mandiri with a nominal value of
Bank Mandiri dengan nilai nominal Rp1,000,000 (full amount) per share;
Rp1.000.000 (nilai penuh) per lembar
saham;
c. Terhadap sisa dana rekapitalisasi senilai c. The remaining recapitalisation fund amount of
Rp168.801.315 dibukukan sebagai agio Rp168,801,315 is recorded as share premium
pada struktur modal Bank Mandiri. within the capital structure of Bank Mandiri.
Dengan dilaksanakannya kuasi-reorganisasi oleh Through quasi-reorganisation, the Bank’s
Bank, saldo rugi sebelum kuasi-reorganisasi accumulated losses as of 30 April 2003 amounted
pada tanggal 30 April 2003 sebesar to Rp162,874,901 were eliminated against
Rp162.874.901 dieliminasi ke akun tambahan additional paid-in capital/share premium.
modal disetor/agio.
Pada tanggal 1 Februari 2021 terdapat transaksi On 1 February 2021, there was a transaction
pembentukan PT Bank Syariah Indonesia Tbk involving the establishment of PT Bank Syariah
yang merupakan hasil penggabungan PT Bank Indonesia Tbk, which included the merger of
Syariah Mandiri (BSM), PT Bank BRISyariah Tbk PT Bank Syariah Mandiri (BSM), PT Bank
(BRIS), dan PT Bank BNI Syariah (BNIS) BRISyariah Tbk (BRIS), and PT Bank BNI Syariah
merupakan kombinasi bisnis entitas pengendali. (BNIS). This transaction constituted a business
Perbedaan antara jumlah imbalan yang combination of controlling entities. The difference
dialihkan dan jumlah tercatat investasi yang between the consideration transferred and the fair
diperoleh dari transaksi ini diakui sebagai “Selisih value of the acquired investments from this
Nilai Transaksi Kombinasi Bisnis Entitas transaction is recognised as "Business
Sepengendali” dan disajikan sebagai bagian Combination Transaction Value Difference" and
“Tambahan Modal disetor” sebesar Rp327.072 presented as part of "Additional Paid-in Capital"
(Catatan 1g). amounting to Rp327,072 (Note 1g).
Pada tanggal 26 Juni 2024 Bank Mandiri telah On 26 June 2024, Bank Mandiri lost control over
kehilangan pengendalian atas Mandiri Inhealth Mandiri Inhealth, resulting in Bank Mandiri ceasing
yang mengakibatkan Bank Mandiri menghentikan recognition of Mandiri Inhealth's net assets at their
pengakuan terhadap aset bersih Mandiri Inhealth carrying amount. The difference between the
pada nilai tercatatnya. Perbedaan antara jumlah consideration received and the carrying amount of
imbalan yang diterima dan jumlah tercatat the investments acquired from this transaction is
investasi yang diperoleh dari transaksi ini diakui recognised as "Business Combination Transaction
sebagai “Selisih Nilai Transaksi Kombinasi Bisnis Value Difference" and presented as part of
Entitas Sepengendali” dan disajikan sebagai "Additional Paid-in Capital" amounting to
bagian “Tambahan Modal disetor” sebesar Rp452,010 (Note 1g).
Rp452.010 (Catatan 1g).
309
Page 1213
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
c. Distribusi laba bersih c. Distribution of net income
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Meeting of
(“RUPST”) yang diadakan tanggal 7 Maret 2024 Shareholders (“RUPST”) held on 7 March 2024
dan 14 Maret 2023, para pemegang saham and 14 March 2023, the shareholders approved
menyetujui distribusi laba bersih tahun 2023 dan the distribution of the 2023 and 2022 net income
2022 sebagai berikut: as follows:
2023 2022
Dividen 33.036.034 24.702.382 Dividends
Laba ditahan Retained earnings
Belum ditentukan penggunaannya 22.024.023 16.468.255 Unappropriated
55.060.057 41.170.637
Dividen per lembar saham Dividend per share
(nilai penuh) 353,96 529,34 (full amount)
Dividen atas laba bersih tahun 2023 sebesar Dividends from 2023 net income amounted to
Rp33.036.034 dibayarkan pada tanggal 28 Maret Rp33,036,034 were paid on 28 March 2024 and
2024 dan dividen atas laba bersih tahun 2022 dividends from 2022 net income amounted to
sebesar Rp24.702.382 dibayarkan pada tanggal Rp24,702,382 were paid on 12 April 2023.
12 April 2023. Pembagian dividen tersebut Distribution of dividends were recorded in the
dibukukan sebagai pengurang saldo laba dalam Consolidated Statements of Changes in Equity
Laporan Perubahan Ekuitas Konsolidasian with approval from RUPST.
sesuai dengan persetujuan RUPST.
d. Saham treasuri d. Treasury stock
Bank melakukan pembelian kembali saham Bank The Bank buyback its shares which was triggered
yang dipicu oleh perlambatan dan tekanan by a slowdown and economic pressure both
ekonomi baik secara regional dan nasional yang regionally and nationally, among others, was
antara lain disebabkan oleh wabah Covid-19. caused by the Covid-19 outbreak. Furthermore, the
Selanjutnya, kondisi perdagangan saham di condition of stock trading on the Indonesia Stock
Bursa Efek Indonesia sejak awal tahun 2020 Exchange from the beginning of 2020 to
sampai dengan tanggal 9 Maret 2020 mengalami 9 March 2020 experienced significant pressure as
tekanan yang signifikan yang diindikasikan dari indicated by a decrease in the Composite Stock
penurunan Indeks Harga Saham Gabungan Price Index (“IHSG”) of 18.46%. Furthermore, in
(“IHSG”) sebesar 18,46%. Selanjutnya, untuk order to provide an economic stimulus and reduce
memberikan stimulus perekonomian dan the impact of a significantly fluctuating market,
mengurangi dampak pasar yang berfluktuasi Financial Service Authority (FSA) issued SEOJK
secara signifikan maka OJK mengeluarkan No. 3/SEOJK.04/2020, to ease Issuers or Public
SEOJK No. 3/SEOJK.04/2020, yang bertujuan Companies to carry out corporate action to buy
untuk memberi kemudahan bagi Emiten atau back shares without violating applicable laws and
Perusahaan Publik untuk melakukan aksi regulations. This is one of the considerations for
korporasi pembelian saham kembali tanpa the Bank to carry out the buyback process.
melanggar peraturan perundang-undangan yang
berlaku. Hal ini menjadi salah satu pertimbangan
bagi Bank untuk melakukan proses pembelian
kembali saham (buyback).
Dalam hal pembelian kembali saham, Bank For the share buyback, the Bank also refers to
mengacu pada Peraturan OJK FSA Regulation No. 2/POJK.04/2013 regarding the
No. 2/POJK.04/2013 tentang Pembelian Kembali Buyback Shares Issued by Issuers or Public
Saham Yang Dikeluarkan Oleh Emiten atau Companies in Market Conditions that Flu ctuate
Perusahaan Publik Dalam Kondisi Pasar Yang Significantly ("POJK No. 2/POJK.04/2013") as
Berfluktuasi Secara Signifikan (“POJK amended by POJK No. 13 Year 2023 regarding
No. 2/POJK.04/2013”) sebagaimana diubah Policy In Maintaining Performance And
dengan POJK No. 13 Tahun 2023 Tentang Capital Market Stability In Significantly Fluctuating
Kebijakan Dalam Menjaga Kinerja Dan Stabilitas Market Conditions. FSA Circular Letter
Pasar Modal Pada Kondisi Pasar Yang No. 3/SEOJK.04/2020 regarding Other Conditions
Berfluktuasi Secara Signifikan. Surat Edaran OJK as Market Conditions with Significant Fluctuation in
No. 3/SEOJK.04/2020 tentang Kondisi Lain the Implementation of Share Buybacks Issued by
Sebagai Kondisi Pasar Yang Berfluktuasi Secara Issuers or Public Companies ("SEOJK No.
Signifikan Dalam Pelaksanaan Pembelian 3/SEOJK.04/2020").
Kembali Saham Yang Dikeluarkan Oleh
Emiten Atau Perusahaan Publik (“SEOJK
No. 3/SEOJK.04/2020”).
310
Page 1214
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
d. Saham treasuri (lanjutan) d. Treasury stock (continued)
Pembelian kembali saham Bank dilakukan The buyback of the shares were carried out in
secara bertahap untuk periode 3 (tiga) bulan stages for a period of 3 (three) months starting
terhitung sejak tanggal 20 Maret 2020 sampai from 20 March 2020 to 19 June 2020, where the
dengan 19 Juni 2020 dimana pelaksanaan buyback transactions were carried out through the
transaksi pembelian saham dilaksanakan melalui Indonesia Stock Exchange. Until the period of
Bursa Efek Indonesia. Sampai dengan periode share buyback, the Bank has bought back
pembelian kembali saham tersebut, Bank 35,400,000 (full amount) shares with a total
membeli kembali 35.400.000 (angka penuh) acquisition value of Rp150,895 which are recorded
lembar saham dengan total nilai perolehan as treasury shares, which are a deduction of
sebesar Rp150.895 yang dicatat sebagai saham equity.
treasuri yang merupakan pengurang ekuitas.
Sesuai dengan Keterbukaan Informasi Bank In accordance with the Bank's Disclosure of
pada tanggal 17 Juni 2022, per tanggal Information on 17 June 2022, as of 31 December
31 Desember 2022 Bank sudah tidak memiliki 2022 the Bank no longer owns treasury shares.
saham treasuri. Berdasarkan keputusan Rapat Based on the decision of the Bank's Annual
Umum Pemegang Saham Tahunan Bank tanggal General Meeting of Shareholders on 10 March
10 Maret 2022 antara lain telah disetujui 2022, among others, it has been approved the
pengalihan saham hasil pembelian kembali transfer of shares resulting from the buyback in
saham (buyback) pada tahun 2020 yang 2020 which are kept as treasury shares of the
disimpan sebagai saham treasuri (treasury stock) Bank in the amount of 35,400,000 (thirty five
Bank sejumlah 35.400.000 (tiga puluh lima juta million four hundred thousand) shares, on 15 June
empat ratus ribu) lembar saham, pada tanggal 2022 the Bank has completed the entire process of
15 Juni 2022 Bank telah menyelesaikan seluruh transferring the shares resulting from the buyback
proses pengalihan saham hasil buyback tersebut to the Bank's employees through the ESOP
kepada pegawai Bank melalui program ESOP program in the amount of 35,400,000 (thirty five
sejumlah 35.400.000 (tiga puluh lima juta empat million four hundred thousand) shares to 3,036
ratus ribu) lembar saham kepada 3.036 pegawai. employees
e. Pengalihan sebagian saham Seri B milik e. Transfer of part of the Series B shares owned
Negara Republik Indonesia kepada Indonesia by the Republic of Indonesia to the Indonesia
Investment Authority Investment Authority
Berdasarkan Peraturan Pemerintah RI No. 111 Based on Government Regulation of the Republic
Tahun 2021 tentang Penambahan Penyertaan of Indonesia No. 111 of 2021 regarding the
Modal Negara Republik Indonesia ke dalam Addition of the State Equity Participation of the
Modal Lembaga Pengelola Investasi telah Republic of Indonesia into the Capital of the
ditetapkan penambahan penyertaan modal Investment Management Institution, it has been
negara kepada Lembaga Pengelola Investasi stipulated that the addition of the state's equity
(dalam hal ini Indonesia Investment Authority). participation to the Investment Management
Penambahan penyertaan modal tersebut berasal Institution (in this case the Indonesia Investment
dari pengalihan sebagian saham seri B milik Authority). The additional shares participation
Negara Republik Indonesia pada Bank. comes from the transfer of part of the Series B
shares owned by the Republic of Indonesia to the
Bank.
Selanjutnya sesuai dengan Akta Notaris No. 32 Furthermore, according to the Notary Deed No. 32
tanggal 23 Desember 2021 tentang Perjanjian dated 23 December 2021 regarding the Agreement
Pengalihan Hak atas Saham Negara Republik on the Transfer of Rights to the Shares of the
Indonesia pada Perusahaan Perseroan (Persero) Republic of Indonesia in PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk kepada dan (Persero) Tbk to and with the purpose of addition
Dalam Rangka Penambahan Penyertaan Modal of the State Equity Participation of the Republic of
Negara Republik Indonesia ke dalam Modal Indonesia into the Capital of the Investment
Lembaga Pengelola Investasi, yang dibuat oleh Management Institution, made by Fathiah Helmi
Fathiah Helmi S.H., pengalihan sebagian saham S.H., the transfer of part of the Series B shares
seri B milik Negara Republik Indonesia pada belonging to the Republic of Indonesia in the Bank
Bank kepada Indonesia Investment Authority to the Indonesia Investment Authority has been
telah efektif setelah ditandantanganinya Akta effective after the signing of the Deed on
tersebut pada tanggal 23 Desember 2021. 23 December 2021.
Pengalihan sebagian saham seri B milik Negara The transfer of part of the Series B shares owned
Republik Indonesia pada Bank kepada Indonesia by the Republic of Indonesia in the Bank to the
Investment Authority sejumlah 3.733.333.333 Indonesia Investment Authority in the amount of
lembar saham atau sebesar 8%, sehingga saham 3,733,333,333 shares or 8%, so that the Series B
seri B milik Negara Republik Indonesia pada shares owned by the Republic of Indonesia in the
Bank menjadi sejumlah 24.266.666.666 lembar Bank became 24,266,666,666 shares or 52%.
saham atau sebesar 52%.
311
Page 1215
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
41. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH
Pendapatan bunga dan pendapatan syariah adalah Interest income and sharia income are as follow:
sebagai berikut:
2024 2023
Pendapatan bunga Interest income
Kredit yang diberikan 100.107.075 84.335.234 Loans
Obligasi pemerintah 15.186.343 16.065.744 Government bonds
Pendapatan pembiayaan konsumen 7.092.516 6.285.050 Consumer financing income
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 3.507.428 3.319.077 and other banks
Efek-efek 2.419.111 2.494.256 Marketable securities
Tagihan lainnya - transaksi Others receivables - trade
perdagangan 844.744 712.280 transactions
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 416.157 497.939 agreements to resell
Marjin 59.976 32.979 Margin
Lain-lain 5.291 5.062 Others
129.638.641 113.747.621
Pendapatan syariah Sharia income
Keuntungan murabahah dan
istishna bersih 13.404.056 12.700.105 Net murabahah and istishna
Bagi hasil musyarakah 7.841.528 5.853.512 Musyarakah profit sharing
Ijarah bersih 192.124 145.753 Net ijarah
Bagi hasil mudharabah 159.678 97.479 Mudharabah profit sharing
21.597.386 18.796.849
151.236.027 132.544.470
Termasuk dalam pendapatan bunga dari kredit yang Included in interest income from loans is interest
diberikan adalah pendapatan bunga atas bagian yang income recognised on the non-impaired portion of the
tidak mengalami penurunan nilai dari kredit yang impaired loans for the year ended 31 December 2024
mengalami penurunan nilai untuk tahun yang berakhir and 2023 amounted to Rp714,754 and Rp319,605 and
pada tanggal 31 Desember 2024 dan 2023 masing- fees and commissions income directly attributable to
masing sebesar Rp714.754 dan Rp319.605 dan lending activities amortised using effective interest rate
pendapatan bunga dari provisi dan komisi yang method for the year ended 31 December 2024 and
berkaitan langsung dengan kegiatan pemberian kredit 2023 amounted to Rp1,793,560 and Rp1,874,509,
yang diamortisasi berdasarkan metode suku bunga respectively.
efektif untuk tahun yang berakhir pada tanggal
31 Desember 2024 dan 2023 masing-masing sebesar
Rp1.793.560 dan Rp1.874.509.
Pada tanggal 31 Desember 2024 dan 2023, termasuk As of 31 December 2024 and 2023 included in interest
dalam pendapatan bunga dan pendapatan syariah di income and sharia income was income from
atas adalah pendapatan dari pihak berelasi terkait transaction with related parties on government bonds
transaksi obligasi pemerintah dan SPN masing- and treasury bills amounted to Rp15,186,343 and
masing sebesar Rp15.186.343 dan Rp16.410.277 Rp16,410,277, respectively (Note 56).
(Catatan 56).
42. BEBAN BUNGA DAN BEBAN SYARIAH 42. INTEREST EXPENSE AND SHARIA EXPENSE
Rincian beban bunga dan beban syariah terdiri atas: Interest expense and sharia expense are incurred on the
following:
2024 2023
Beban bunga Interest expense
Giro 14.779.962 10.601.021 Demand deposits
Deposito berjangka 12.434.702 9.129.567 Time deposits
Pinjaman yang diterima 6.438.445 4.624.638 Fund borrowings
Efek-efek yang dijual dengan janji Securities sold under agreements
dibeli kembali (repo) 3.215.029 1.390.571 to repurchase (repo)
Tabungan 2.309.256 2.082.251 Saving deposits
Efek-efek yang diterbitkan 1.925.021 2.484.487 Debt securities issued
Interbank call money 486.251 350.732 Interbank call money
Pinjaman dan efek - efek Subordinated loans and
subordinasi 1.413 1.461 marketable securities
41.590.079 30.664.728
312
Page 1216
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. BEBAN BUNGA DAN BEBAN SYARIAH (lanjutan) 42. INTEREST EXPENSE AND SHARIA EXPENSE
(continued)
Rincian beban bunga dan beban syariah terdiri atas Interest expense and sharia expense are incurred on the
(lanjutan): following (continued):
2024 2023
Beban syariah Sharia expense
Deposito mudharabah 5.539.667 4.148.029 Mudharabah time deposits
Musyarakah - mudharabah Musyarakah - mudharabah
musyarakah 1.120.870 812.767 musyarakah
Tabungan mudharabah 432.774 466.655 Mudharabah saving deposits
Pembiayaan yang diterima 405.816 254.035 Fund borrowings
Efek-efek syariah yang diterbitkan 209.236 192.366 Sharia debt securities issued
Investasi terikat 180.665 119.316 Restricted investments
7.889.028 5.993.168
49.479.107 36.657.896
Termasuk dalam beban bunga dan beban syariah di Included in interest expense and sharia expense are
atas adalah beban bunga dari transaksi dengan interest expense from related parties transactions related
pihak-pihak berelasi terkait beban bunga atas to interest expense of fund borrowing for the year ended
pinjaman yang diterima untuk tahun yang berakhir 31 December 2024 and 2023 amounted to Rp251,816
pada tanggal 31 Desember 2024 dan 2023 masing- and Rp80,863, respectively (Note 56).
masing sebesar Rp251.816 dan Rp80.863 (Catatan
56).
43. PENDAPATAN PROVISI DAN KOMISI 43. FEES AND COMMISIONS
2024 2023
Kredit yang diberikan dan Loans
piutang/pembiayan syariah 5.975.365 4.464.991 and sharia receivables/financing
Transaksi e-channel 4.426.297 3.891.213 E-channel transactions
Transaksi simpanan 3.148.013 3.000.540 Deposit transactions
Kartu kredit 3.180.165 2.772.976 Credit cards
Pengiriman uang, kliring dan Remittances, clearings and
inkaso 2.228.007 1.717.102 collections
Transaksi perdagangan 1.692.064 1.570.871 Trade transactions
Efek-efek 1.100.888 1.274.341 Marketable securities
Bancassurance dan reksa dana 634.330 97.000 Bancassurance and mutual funds
Penasihat keuangan 499.656 398.818 Financial advisor
Kustodian dan wali amanat 254.452 277.576 Custodian and trustee
Pendapatan ganti rugi Restructuring compensation
restrukturisasi (ta'wid) 27.467 32.214 income (ta'wid)
Lain-lain 280.816 650.768 Others
23.447.520 20.148.410
Lain-lain terutama terdiri dari pendapatan provisi dan Others mainly consist of fees and commissions from
komisi dari fee cash management, fee notifikasi cash management fees, short message service (SMS)
melalui short message service (SMS) kepada notification fees to customers, Livin’ point and tax
nasabah, fee redemption Livin’ point dan fee jasa payment distribution service fees.
pelayanan penyaluran pembayaran pajak.
313
Page 1217
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PENDAPATAN DARI KELOMPOK NILAI WAJAR 44. INCOME FROM FAIR VALUE THROUGH PROFIT OR
MELALUI LABA RUGI - NETO LOSS CLASSIFICATION - NET
2024 2023
Keuntungan atas transaksi Gain from derivatives
derivatif - neto 2.121.648 1.760.204 transactions - net
Keuntungan dari Gain from sales of
efek-efek dan obligasi marketable securities and
pemerintah - neto 1.741.833 1.017.536 government bonds - net
Pendapatan bunga 996.131 641.205 Interest income
(Kerugian)/keuntungan yang belum Unrealised (loss)/gain
direalisasi dari kenaikan nilai from increase/decrease
wajar - neto (376.314) 54.851 in fair value - net
Perubahan nilai wajar investasi dari Changes in fair value of
investasi pemegang polis 619.141 (933.091) policyholders’ investment
(Penurunan)/kenaikan liabilitas (Decrease)/increase in unit-link
kontrak unit-link (619.141) 933.091 contracts liability
Total 4.483.298 3.473.796 Total
45. PENDAPATAN OPERASIONAL LAINNYA - LAIN- 45. OTHER OPERATING INCOME - OTHERS
LAIN
2024 2023
Penerimaan kembali atas pokok kredit Recoveries from written-off
dan piutang/pembiayaan syariah loans and sharia receivables/
yang telah dihapusbukukan 9.009.381 11.659.856 financing principal
Pendapatan administrasi dan Other administration and
komisi lainnya 1.804.571 1.883.199 commission income
Pendapatan dividen reksa dana dan Dividend income from mutual fund
investasi saham 888.649 935.681 and shares investment
Pendapatan denda 861.918 874.039 Penalty income
Pendapatan sewa mesin Electronic Data Capture (“EDC”)
Electronic Data Capture (“EDC”) 597.086 384.437 rent income
Penerimaan kembali atas bunga Recovery from
kredit yang telah written-off
dihapusbukukan 301.175 499.361 interest from loans
Pendapatan bea materai 54.730 58.961 Stamp duty income
Safety deposit box 38.403 38.231 Safety deposit box
Keuntungan dari penyertaan - 75.238 Investment income
Lain-lain 684.284 491.637 Others
Total 14.240.197 16.900.640 Total
46. PEMBENTUKAN CADANGAN KERUGIAN 46. ALLOWANCE FOR IMPAIRMENT LOSSES
PENURUNAN NILAI
2024 2023
Pembalikan/(pembentukan) cadangan Reversal/(allowance) for provision of
kerugian penurunan nilai atas: impairment losses on:
Giro pada bank lain Current accounts with other banks
(Catatan 5c) 2.674 (11.800) (Note 5c)
Penempatan pada bank lain Placements with other banks
(Catatan 6e) (760) 2.418 (Note 6e)
Efek-efek (Catatan 7g) 112.741 (132.628) Marketable securities (Note 7g)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan (Catatan 9c) 125.378 91.037 transactions (Note 9c)
Kredit yang diberikan Loans
(Catatan 12A.c, 12B.g) (10.341.244) (9.791.701) (Note 12A.c, 12B.g)
Piutang pembiayaan konsumen Consumer financing receivables
(Catatan 13c) (1.717.469) (1.277.661) (Note 13c)
Investasi bersih dalam sewa Net investment finance leases
pembiayaan (Catatan 14c) (85.319) (7.120) (Note 14c)
Tagihan akseptasi (Catatan 15c) 91.509 (59.315) Acceptance receivables (Note 15c)
Penyertaan saham (Catatan 16b) 704 33.917 Investments in shares (Note16b)
Total (11.811.786) (11.152.853) Total
314
Page 1218
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. PEMBENTUKAN PENYISIHAN LAINNYA DAN 47. ALLOWANCE FOR OTHER IMPARMENT LOSSES
KERUGIAN RISIKO OPERASIONAL - NETO AND OPERATIONAL RISK LOSSES - NET
2024 2023
Pembalikan penyisihan atau Reversal provision or
beban atas: expenses of:
Estimasi kerugian yang timbul Estimated losses arising
dari kasus hukum 21.828 20.451 from legal cases
Kerugian risiko operasional - Losses from operational risk
kecurangan eksternal (106.047) (22.080) - external fraud
Kerugian risiko operasional - Losses from operational risk
kecurangan internal (31.923) (52.002) - internal fraud
Kerugian risiko operasional - Losses from operational risk -
gangguan aktivitas bisnis business disruption
dan kegagalan sistem (15.282) (2.670) and system failure
Denda/sanksi (8.041) (1.006) Fines/penalty
Kerugian risiko operasional - Losses from operational risk
manajemen eksekusi, - management execution,
pengiriman & pemrosesan (7.961) (10.193) delivering and processing
Kerugian risiko operasional - Losses from operational risk
klien, produk & - business activity
praktek bisnis (204) (149) disruption and system failure
Kerugian risiko operasional - Losses from operational risk
kerusakan aset fisik (511) (436) - physical asset damage
Aset lain-lain (Catatan 20) (2.906) 153.700 Other assets (Note 20)
Total (151.047) 85.615 Total
48. KEUNTUNGAN DARI PENJUALAN EFEK-EFEK DAN 48. GAIN ON SALE OF MARKETABLE SECURITIES
OBLIGASI PEMERINTAH - NETO AND GOVERNMENT BONDS - NET
Berikut adalah keuntungan dari penjualan efek-efek Gain on sale of marketable securities and government
dan obligasi pemerintah yang diukur pada biaya bonds - net at amortised cost and fair value through
perolehan diamortisasi dan nilai wajar melalui other comprehensive income is as follows:
penghasilan komprehensif lain:
2024 2023
Obligasi pemerintah 108.203 65.666 Government bonds
Efek-efek 42.094 59.629 Marketable securities
Total 150.297 125.295 Total
49. BEBAN GAJI DAN TUNJANGAN 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
2024 2023
Gaji, upah, pensiun dan Salaries, wages, pension and
tunjangan pajak 13.622.133 13.197.224 tax allowances
Tunjangan Hari Raya (THR), Religious holidays allowance,
cuti dan beban terkait lainnya 2.955.473 2.974.092 leave and other related expenses
Kesejahteraan pegawai 2.594.602 1.861.634 Employee benefits in kind
Bonus dan lainnya 2.361.930 3.911.252 Bonuses and others
Pembentukan penyisihan cadangan Allowance of provision for
uang penghargaan pegawai 1.006.833 890.059 post-employment benefits
Penyisihan cadangan tantiem 848.340 1.097.048 Provision for tantiem
Pendidikan dan pelatihan 601.452 491.780 Training and education
Total 23.990.763 24.423.089 Total
315
Page 1219
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
49. BEBAN GAJI DAN TUNJANGAN (lanjutan) 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
(continued)
Jumlah gaji dan tunjangan, bonus dan tantiem, Total gross salaries and allowances, bonus and
imbalan kerja jangka panjang Dewan Komisaris, tantiem, long-term employment benefits of the Boards
Direksi, Komite Audit dan Komite Pemantau Risiko, of Commissioners, Directors, Audit Committee and Risk
Dewan Pengawas Syariah, serta Senior Executive Oversight Committee, Sharia Supervisory Board and
Vice President dan Senior Vice President masing- Senior Executive Vice President and Senior Vice
masing sebesar Rp2.708.912 dan Rp2.030.660 President are amounted to Rp2,708,912 and
(Catatan 56) untuk tahun yang berakhir pada tanggal Rp2,030,660 (Note 56) for the year ended
31 Desember 2024 dan 2023, dengan rincian sebagai 31 December 2024 and 2023, respectively, as follows:
berikut:
2024
Imbalan
Gaji dan kerja jangka
Tunjangan/ Bonus dan panjang/
Salaries Tantiem/ Long-term
and Bonus and employment
allowance tantiem benefits Total
Dewan Komisaris 122.570 388.819 11.215 522.604 The Board of Commissioners
Direksi 339.664 945.861 21.986 1.307.511 Directors
Komite Audit dan Audit Committee and
Komite Pemantau Risiko 12.096 - 84 12.180 Risk Oversight Committee
Dewan Pengawas Syariah 3.872 4.581 - 8.453 Sharia Supervisory Board
Senior Executive Senior Executive
Vice President dan Vice Presidents and
Senior Vice President 510.755 323.395 24.014 858.164 Senior Vice President
Total 988.957 1.662.656 57.299 2.708.912 Total
2023
Imbalan
Gaji dan kerja jangka
Tunjangan/ Bonus dan panjang/
Salaries Tantiem/ Long-term
and Bonus and employment
allowance tantiem benefits Total
Dewan Komisaris 87.448 208.595 7.087 303.130 The Board of Commissioners
Direksi 268.315 557.623 32.982 858.920 Directors
Komite Audit dan Audit Committee and
Komite Pemantau Risiko 7.229 269 231 7.729 Risk Oversight Committee
Dewan Pengawas Syariah 2.857 4.005 - 6.862 Sharia Supervisory Board
Senior Executive Senior Executive
Vice President dan Vice Presidents and
Senior Vice President 507.297 319.343 27.379 854.019 Senior Vice President
Total 873.146 1.089.835 67.679 2.030.660 Total
316
Page 1220
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI 50. GENERAL AND ADMINISTRATIVE EXPENSES
2024 2023
Jasa profesional 5.836.961 4.722.209 Professional fees
Barang/jasa pihak ketiga Goods/services provided by
lainnya 3.742.691 3.338.043 third parties
Promosi 2.701.820 2.303.064 Promotion
Perbaikan dan pemeliharaan 2.664.658 1.863.193 Repairs and maintenance
Penyusutan aset hak guna Depreciation of right of use assets
(Catatan 18a) 1.969.965 1.772.254 (Note 18a)
Penyusutan aset tetap yang dimiliki Depreciation of fixed assets
(Catatan 18a) 1.752.856 1.640.978 (Note 18a)
Keperluan kantor 1.276.018 1.118.673 Office supplies
Komunikasi 1.274.074 1.145.675 Communication
Sewa 1.083.568 813.808 Rent
Amortisasi aset takberwujud Amortisation of intangible assets
(Catatan 19) 945.641 1.153.670 (Note 19)
Transportasi 738.544 673.456 Transportations
Listrik, air dan gas 485.417 510.922 Electricity, water and gas
Perjalanan dinas 264.323 242.237 Traveling
Tanggung jawab sosial dan Social and environmental
lingkungan 250.028 174.673 responsibility
Pajak selain pajak penghasilan 249.635 249.826 Tax other than income tax
Zakat 232.061 189.730 Zakat
Premi asuransi 175.539 182.542 Insurance premium
Bunga atas liabilitas sewa Interest on lease liability
(Catatan 18a) 128.407 69.114 (Note 18a)
Keamanan 38.025 43.110 Security
Rekrutmen 13.742 15.031 Recruitment
Program pemerintah 4.584 22.103 Government program
Lain-lain 691.076 488.583 Others
Total 26.519.633 22.732.894 Total
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2024 and 2023,
31 Desember 2024 dan 2023, beban promosi promotions expenses include the reward/prize
termasuk beban hadiah undian dana pihak ketiga expenses of third party funds amounted to Rp49,918
masing-masing sebesar Rp49.918 dan Rp51.116. and Rp51,116, respectively.
Tanggung Jawab Sosial dan Lingkungan (TJSL) Corporate Social and Environmental Responsibility
merupakan komitmen berkelanjutan untuk (TJSL) is a continuous commitment to contribute to
memberikan kontribusi kepada pengembangan economic development and the company's concern for
ekonomi dan kepedulian perseroan kepada society. Based on the Regulation of the Minister of
masyarakat. Berdasarkan Peraturan Menteri Badan State-Owned Enterprises Number PER-1/MBU/03/2023
Usaha Milik Negara Nomor PER-1/MBU/03/2023 on Special Assignments and the Corporate Social and
tentang Penugasan Khusus dan Program Tanggung Environmental Responsibility Program of State-Owned
Jawab Sosial dan Lingkungan Badan Usaha Milik Enterprises, the TJSL Program for SOEs is carried out
Negara bahwa Program TJSL BUMN dilakukan systematically and integratively to ensure the
secara sistematis dan terpadu untuk menjamin implementation, achievement of success, and
pelaksanaan, pencapaian keberhasilan serta management of the impact of the TJSL Program for
pengelolaan dampak Program TJSL BUMN sesuai SOEs in accordance with the priorities and/or
dengan prioritas dan/atau pencapaian dari tujuan achievements of the TJSL Program objectives, guided
Program TJSL BUMN yang berpedoman pada by the company's work plan. The TJSL Program,
rencana kerja perseroan. Program TJSL sesuai according to the above Ministerial Regulation, is
Peraturan Menteri BUMN diatas dilaksanakan dengan implemented by referring to four main pillars: Social,
mengacu pada 4 pilar utama yaitu Sosial, Ekonomi, Economic, Environmental, and Legal and Governance.
Lingkungan serta Hukum dan Tata Kelola. The implementation of the TJSL Program by PT Bank
Pelaksanaan Program TJSL PT Bank Mandiri Mandiri (Persero) Tbk, includes assistance and/or other
(Persero) Tbk., dalam bentuk bantuan dan/atau activities, prioritising the focus areas of Education,
kegiatan lainnya dan dilaksanakan dengan Environment, and Micro and Small Business (UMK)
mengutamakan fokus Bidang Pendidikan, Development. The realisation of TJSL as of
Lingkungan, dan Pengembangan Usaha Mikro dan 31 December 2024, was Rp250,028 and as of
Usaha Kecil (UMK). Realisasi TJSL Posisi 31 December 2023, it was Rp174,673.
31 Desember 2024 adalah sebesar Rp250.028 juta
dan 31 Desember 2023 sebesar Rp174.673 juta.
317
Page 1221
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 50. GENERAL AND ADMINISTRATIVE EXPENSES
(continued)
Lain-lain terutama terdiri dari beban penelitian dan Others is consist of research and development
pengembangan, beban agency, beban keanggotaan expenses, agency expenses, membership fee
depository bank, beban izin perwakilan luar negeri depository bank, overseas representative expenses
dan beban representasi. and representation expenses.
51. DANA PENSIUN DAN PESANGON 51. PENSION PLAN AND SEVERANCE PAY
Sesuai dengan kebijakan Bank, selain gaji, pegawai Under the Bank’s policy, other than salaries, employees
juga mendapatkan fasilitas dan tunjangan berupa are entitled to allowances and benefits, such as
Tunjangan Hari Raya (THR), fasilitas kesehatan, uang religious holiday allowance, medical reimbursements,
duka dan santunan duka, tunjangan cuti, fasilitas bereavement money and benefits, leave allowance,
jabatan untuk jabatan tertentu, program pensiun untuk functional allowance for certain levels, pension plan for
pegawai tetap, insentif sesuai dengan kinerja pegawai permanent employees, incentives based on employee’s
dan Bank serta manfaat untuk pegawai yang berhenti and the Bank’s performance and post-employment
bekerja sesuai dengan Undang-undang di Bidang benefits in accordance with prevailing Employment Law
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank and Bank Mandiri Collective Labor Agreement.
Mandiri.
Dana pensiun Pension plan
Bank Mandiri memiliki 5 (lima) Dana Pensiun yang Bank Mandiri has 5 (five) Pension Funds in the form of
berbentuk Dana Pensiun Pemberi Kerja (DPPK) yang Employer Pension Funds (DPPK) consisting of 1 (one)
terdiri dari 1 (satu) Dana Pensiun yang Pension Fund that organizes a Defined Contribution
menyelenggarakan Program Pensiun Iuran Pasti Pension Program (PPIP) and 4 (four) Pension Funds
(PPIP) dan 4 (empat) Dana Pensiun yang that organizes a Defined Benefit Pension Program
menyelenggarakan Program Pensiun Manfaat Pasti (PPMP) as follows:
(PPMP) sebagai berikut:
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) Pension Program)
Dana Pensiun Bank Mandiri yang Dana Pensiun Pemberi Kerja Program Pensiun
menyelenggarakan Program Pensiun Iuran Pasti Iuran Pasti (DPPK-PPIP) or Bank Mandiri Pension
(DPPK - PPIP) didirikan pada tanggal 1 Agustus Fund (Dana Pensiun Bank Mandiri (DPBM)) which
1999 berdasarkan Keputusan Direksi Bank was established on 1 August 1999 based on Board
Mandiri No. 004/KEP.DIR/1999 tanggal 26 April of Directors’s resolution No. 004/KEP.DIR/1999
1999 tentang Peraturan Dana Pensiun dari Dana dated 26 April 1999 regarding Pension Plan of
Pensiun Bank Mandiri. Peraturan Dana Bank Mandiri’s pension fund. Regulation
Pensiun dari Dana Pensiun Bank Mandiri established by Bank Mandiri pension fund were
telah mendapat pengesahan dari Menteri approved by the Minister of Finance of the
Keuangan Republik Indonesia berdasarkan Surat Republic of Indonesia through its Decision Letter
Keputusan Menteri Keuangan Republik Indonesia No. KEP/300/KM.017/1999 dated 14 July 1999 and
No. KEP/300/KM.017/1999 tanggal 14 Juli 1999 was published in the Additional of the State
dan diumumkan di dalam Tambahan Lembaran Gazette of the Republic of Indonesia No. 62 dated
Berita Negara Republik Indonesia No. 62 tanggal 3 August 1999.
3 Agustus 1999.
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Fund from Bank
Mandiri telah disesuaikan, terakhir berdasarkan Mandiri Pension Fund have been revised, based
Keputusan Direksi PT Bank Mandiri (Persero) on the latest Decision of the Board of Directors of
Tbk. Nomor: KEP.DPB5/001/2024 tanggal PT Bank Mandiri (Persero) Tbk. Number:
6 Desember 2024. Penyesuaian dilakukan dalam KEP.DPB5/001/2024 dated December 6, 2024.
rangka menyesuaikan dengan Undang-Undang The adjustment was made to align with Law
Nomor 4 tahun 2023 tentang Pengembangan dan Number 4 of 2023 concerning the Development
Penguatan Sektor Keuangan Bab XII Dana and Strengthening of the Financial Sector, Chapter
Pensiun, Program Jaminan Hari Tua, dan XII on Pension Funds, Old Age Security Programs,
Program Pensiun dan Peraturan Otoritas Jasa and Pension Programs, as well as the Financial
Keuangan (POJK) Nomor 27 tahun 2023 tanggal Services Authority (OJK) Regulation (POJK)
22 Desember 2023 tentang Penyelengaraan Number 27 of 2023 dated December 22, 2023,
Usaha Dana Pensiun. regarding the Implementation of Pension Fund
Business Operations.
318
Page 1222
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) (lanjutan) Pension Program) (continued)
Perubahan Peraturan Dana Pensiun dari Dana The revised regulations for Pension Fund from
Pensiun Bank Mandiri telah mendapatkan Bank Mandiri Pension Fund have been approved
pengesahan dari Otoritas Jasa Keuangan by the Financial Services Authority (OJK) through
berdasarkan Keputusan Dewan Komisioner the Decision of the Board of Commissioners of the
Otoritas Jasa Keuangan nomor: KEP- Financial Services Authority Number: KEP-
722/PD.02/2024 tanggal 24 Desember 2024. 722/PD.02/2024 dated December 24, 2024.
Iuran pensiun yang dibukukan atas nama The pension contribution is recorded for each
masing-masing Peserta ditanggung bersama members, which jointly borne by the employer and
oleh Pemberi Kerja dan Peserta: the members:
1. Peserta wajib membayar iuran sebesar 5% 1. The member is obliged to contribute 5% (five
(lima persen) dari Penghasilan Dasar percent) of basic pension income.
Pensiun.
2. Pemberi Kerja wajib membayar iuran 2. The employer is obliged to contribute 10%
sebesar 10% (sepuluh persen) dari (ten percent) of basic pension income.
Penghasilan Dasar Pensiun.
Dana Pensiun Bank Mandiri menginvestasikan The Bank Mandiri’s pension funds invest their
beberapa sumber keuangannya antara lain pada financial resources including term deposits
deposito berjangka dan deposito on call Bank balance and deposits on call at Bank Mandiri.
Mandiri. Saldo deposito on call tersebut pada Balance on deposit on call as of
tanggal 31 Desember 2024 dan 31 Desember 31 December 2024 and 31 December 2023
2023 masing-masing sebesar Rp9.950 dan amounted to Rp9,950 and Rp13,050, respectively.
Rp13.050. Tingkat suku bunga atas deposito The interest rate of the deposits are the same with
tersebut adalah sama dengan suku bunga atas interest rate for third party time deposits.
deposito berjangka pihak ketiga.
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2024 and
31 Desember 2024 dan 31 Desember 2023, 31 December 2023, Bank has paid pension
Bank telah membayar iuran pensiun masing- contribution of Rp590,397 and Rp284,794,
masing sebesar Rp590.397 dan Rp284.794. respectively.
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) Pension Program)
Bank Mandiri memiliki 4 (empat) Dana Pensiun Four employer’s pension funds provide defined
yang menyelenggarakan Program Pensiun benefits program (DPPK - PPMP), which from the
Manfaat Pasti (DPPK - PPMP) sebagai berikut: merger of 4 (four) legacy banks, namely:
1. Dana Pensiun Bank Mandiri Satu (Bank 1. Dana Pensiun Bank Mandiri Satu (Bank Bumi
Bumi Daya), Daya),
2. Dana Pensiun Bank Mandiri Dua (Bank 2. Dana Pensiun Bank Mandiri Dua (Bank
Dagang Negara), Dagang Negara),
3. Dana Pensiun Bank Mandiri Tiga (Bank 3. Dana Pensiun Bank Mandiri Tiga (Bank Exim)
Exim) dan and
4. Dana Pensiun Bank Mandiri Empat (Bank 4. Dana Pensiun Bank Mandiri Empat (Bank
Pembangunan Indonesia). Pembangunan Indonesia),
Peserta program pensiun manfaat pasti adalah The members of the pension funds are employees
mereka yang berasal dari legacy bank dengan from Legacy Bank with working period of three
masa kerja tiga tahun atau lebih pada saat years or more at the merger date which were
penggabungan yang terdiri dari pegawai aktif active employees, ex employees (resigned but did
bank, bekas karyawan (karyawan yang berhenti not transfer his/her right to other pension fund) and
bekerja dan tidak mengalihkan haknya ke dana retired employees.
pensiun lain) dan pensiunan.
319
Page 1223
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Mandiri Satu (DPBMS), Dana Pensiun Bank Pensiun Bank Mandiri Satu (DPBMS), Dana
Mandiri Dua (DPBMD), Dana Pensiun Bank Pensiun Bank Mandiri Dua (DPBMD), Dana
Mandiri Tiga (DPBMT) dan Dana Pensiun Bank Pensiun Bank Mandiri Tiga (DPBMT) and Dana
Mandiri Empat (DPBME) telah mengalami Pensiun Bank Mandiri Empat (DPBME) have been
beberapa kali perubahan, hal tersebut dilakukan changed several times, in order to comply with the
dalam rangka menyesuaikan dengan peraturan applicable laws and regulations, as follows:
perundang-undangan yang berlaku yaitu:
1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
(“DPBMS") (“DPBMS")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Bumi Daya (Persero) ke dalam PT Bank Bumi Daya (Persero) into PT Bank Mandiri
Mandiri (Persero), telah ditetapkan (Persero), a Decree of the Board of Directors
Keputusan Direksi PT Bank Mandiri of PT Bank Mandiri (Persero) Number
(Persero) Nomor 021A/KEP.DIR/1999 021A/KEP.DIR/1999 dated 31 July 1999 was
tanggal 31 Juli 1999 yang telah mendapat stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree
Nomor KEP-394/KM.17/1999 tanggal Number KEP-394/KM.17/1999 dated
15 November 1999, dengan nama Dana 15 November 1999, under the name Dana
Pensiun Bank Mandiri Satu. Pensiun Bank Mandiri Satu.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of the Dana
Bank Mandiri Satu telah disesuaikan terakhir Pensiun Bank Mandiri Satu have been
berdasarkan Keputusan Direksi adjusted recently by Decree of the Board of
PT Bank Mandiri (Persero) Tbk. Nomor Directors of PT Bank Mandiri (Persero) Tbk.
KEP.DPB1/001/2024 tanggal 13 Maret 2024. Number KEP.DPB1/001/2024 dated 13 March
Penyesuaian dilakukan dalam rangka 2024. The amendment was made in order to
pemberian Manfaat Pensiun Lainnya berupa provide Other Pension Benefits in the form of
Dana Manfaat Tambahan Tahun 2024 Additional Benefits Fund year 2024 to Dana
kepada Dana Pensiun Bank Mandiri Satu, Pensiun Bank Mandiri Satu, Dana Pensiun
Dana Pensiun Bank Mandiri Dua, Dana Bank Mandiri Dua, Dana Pensiun Bank
Pensiun Bank Mandiri Tiga dan Dana Mandiri Tiga and Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Empat. Empat.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Satu ini, telah Regulation of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Satu has been authorised by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decision of
Komisioner Otoritas Jasa Keuangan Nomor the Board of Commissioners of the Financial
KEP-138/PD.02/2024 tanggal 26 Maret 2024 Services Authority Number KEP-
tentang Pengesahan Atas Peraturan Dana 138/PD.02/2024 dated 26 March 2024
Pensiun dari Dana Pensiun Bank Mandiri regarding the Ratification of the Pension Fund
Satu dan diumumkan di dalam Tambahan Regulation of Dana Pensiun Bank Mandiri
Lembaran Berita Negara Republik Indonesia Satu and has been announced in the
No. 36 tanggal 3 Mei 2024. Additional to the State Gazette of the Republic
of Indonesia No. 36 dated 3 May 2024.
320
Page 1224
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
2. Dana Pensiun Bank Mandiri Dua 2. Dana Pensiun Bank Mandiri Dua
(“DPBMD") (“DPBMD")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dagang Negara (Persero) ke dalam PT Bank Dagang Negara (Persero) into PT Bank
Mandiri (Persero), telah ditetapkan Mandiri (Persero), a Decree of the Board of
Keputusan Direksi PT Bank Mandiri Directors of PT Bank Mandiri (Persero)
(Persero) Nomor 021B/KEP.DIR/1999 Number 021B/KEP.DIR/1999 dated 31 July
tanggal 31 Juli 1999, yang telah mendapat 1999 was stipulated, which was approved by
pengesahan Menteri berdasarkan Keputusan the Minister based on Decree No. KEP-
Nomor KEP-395/KM.17/1999 tanggal 395/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Dua. Dua.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Dua telah disesuaikan terakhir Pensiun Bank Mandiri Dua have been
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. No. Directors of PT Bank Mandiri (Persero) Tbk.
KEP.DPB2/001/2024 tanggal 13 Maret 2024. No. KEP.DPB2/001/2024 dated 13 March
Penyesuaian dilakukan dalam rangka 2024. The amendment was made in order to
pemberian Manfaat Pensiun Lainnya berupa provide Other Pension Benefits in the form of
Dana Manfaat Tambahan Tahun 2024 Additional Benefits Fund year 2024 to Dana
kepada Dana Pensiun Bank Mandiri Satu, Pensiun Bank Mandiri Satu, Dana Pensiun
Dana Pensiun Bank Mandiri Dua, Dana Bank Mandiri Dua, Dana Pensiun Bank
Pensiun Bank Mandiri Tiga dan Dana Mandiri Tiga and Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Empat. Empat.
Perubahan Peraturan Dana Pensiun dari This amendment to the Pension Fund
Dana Pensiun Bank Mandiri Dua ini, telah Regulations of Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Dua has been authorised by the Financial
Keuangan berdasarkan Keputusan Dewan Services Authority (OJK) based on the Decree
Komisioner Otoritas Jasa Keuangan Nomor of the Board of Commissioners of the
KEP-137/PD.02/2024 tanggal 26 Maret 2024 Financial Services Authority Number KEP-
Tentang Pengesahan Atas Peraturan Dana 137/PD.02/2024 dated 26 March 2024
Pensiun dari Dana Pensiun Bank Mandiri regarding the Ratification of Pension Fund
Dua dan diumumkan di dalam Tambahan Regulations of Dana Pensiun Bank Mandiri
Lembaran Berita Negara Republik Indonesia Dua and has been announced in the
No. 34 tanggal 26 April 2024. Additional to the State Gazette of the Republic
of Indonesia No. 34 dated 26 April 2024.
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT") (“DPBMT")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Ekspor Impor Indonesia (Persero) ke dalam Ekspor Impor Indonesia (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the
Keputusan Direksi PT Bank Mandiri Board of Directors of PT Bank Mandiri
(Persero) No. 021C/KEP.DIR/1999 tanggal (Persero) No. 021C/KEP.DIR/1999 dated
31 Juli 1999, yang telah mendapat 31 July 1999 was stipulated, which was
pengesahan Menteri berdasarkan Keputusan approved by the Minister based on the Decree
No. KEP-396/KM.17/1999 tanggal No. KEP-396/KM.17/1999 dated 15 November
15 November 1999, dengan nama Dana 1999, under the name Dana Pensiun Bank
Pensiun Bank Mandiri Tiga. Mandiri Tiga.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Tiga telah disesuaikan terakhir Pensiun Bank Mandiri Tiga have been
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. No.
KEP.DPB3/001/2024 tanggal 13 Maret 2024. Directors of PT Bank Mandiri (Persero) Tbk.
Penyesuaian dilakukan dalam rangka No. KEP.DPB3/001/2024 dated 13 March
pemberian Manfaat Pensiun Lainnya berupa 2024. The amendment was made in order to
Dana Manfaat Tambahan Tahun 2024 provide Other Pension Benefits in the form of
kepada Dana Pensiun Bank Mandiri Satu, Additional Benefits Fund year 2024 to Dana
Dana Pensiun Bank Mandiri Dua, Dana
Pensiun Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Empat. Bank Mandiri Dua, Dana Pensiun Bank
Mandiri Tiga and Dana Pensiun Bank Mandiri
Empat.
321
Page 1225
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued)
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMT") (lanjutan) (“DPBMT") (continued)
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension
Dana Pensiun Bank Mandiri Tiga ini, telah Fund Regulation of Dana Pensiun Bank
mendapat pengesahan dari Otoritas Jasa Mandiri Tiga has been authorised by the
Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
Nomor: KEP-136/PD.02/2024 tanggal Financial Services Authority Number
26 Maret 2024 Tentang Pengesahan Atas KEP-136/PD.02/2024 dated 26 March 2024
Peraturan Dana Pensiun dari Dana Pensiun regarding the Ratification of the Pension Fund
Bank Mandiri Tiga dan diumumkan di dalam Regulation of Dana Pensiun Bank Mandiri
Tambahan Lembaran Berita Negara Tiga and has been announced in the
Republik Indonesia No. 37 tanggal Additional to the State Gazette of the Republic
7 Mei 2024. of Indonesia No. 37 dated 7 May 2024.
4. Dana Pensiun Bank Mandiri Empat 4. Dana Pensiun Bank Mandiri Empat
(“DPBME") (“DPBME")
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Pembangunan Indonesia (Persero) ke dalam Pembangunan Indonesia (Persero) into PT
PT Bank Mandiri (Persero), telah ditetapkan Bank Mandiri (Persero), a Decree of the Board
Keputusan Direksi PT Bank Mandiri of Directors of PT Bank Mandiri (Persero)
(Persero) No. 021D/KEP.DIR/1999 tanggal No. 021D/KEP.DIR/1999 dated 31 July 1999
31 Juli 1999, yang telah mendapat was stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree No. KEP-
Nomor KEP-397/KM.17/1999 tanggal 397/KM.17/1999 dated 15 November 1999,
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
Pensiun Bank Mandiri Empat. Empat.
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
Bank Mandiri Empat telah disesuaikan Pensiun Bank Mandiri Empat have
terakhir berdasarkan Keputusan Direksi been adjusted recently by Decree of the
PT Bank Mandiri (Persero) Tbk. Board of Directors of PT Bank Mandiri
Nomor: KEP.DPB4/001/2024 tanggal (Persero) Tbk. Number KEP.DPB4/001/2024
13 Maret 2024. Penyesuaian dilakukan dated 13 March 2024. The amendment was
dalam rangka pemberian Manfaat Pensiun made in order to provide Other Pension
Lainnya berupa Dana Manfaat Tambahan Benefits in the form of Additional Benefits
Tahun 2024 kepada Dana Pensiun Bank Fund year 2024 to Dana Pensiun Bank
Mandiri Satu, Dana Pensiun Bank Mandiri Mandiri Satu, Dana Pensiun Bank Mandiri
Dua, Dana Pensiun Bank Mandiri Tiga dan Dua, Dana Pensiun Bank Mandiri Tiga and
Dana Pensiun Bank Mandiri Empat. Dana Pensiun Bank Mandiri Empat.
Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Dana Pensiun Bank Mandiri Empat ini, telah Regulations of Dana Pensiun Bank
mendapat pengesahan dari Otoritas Jasa Mandiri Empat has been authorised by the
Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
Nomor: KEP-135/PD.02/2024 tanggal Financial Services Authority Number
26 Maret 2024 Tentang Pengesahan Atas KEP-135/PD.02/2024 dated 26 March 2024
Peraturan Dana Pensiun dari Dana Pensiun regarding the Ratification of the Pension Fund
Bank Mandiri Empat dan diumumkan di Regulations of Dana Pensiun Bank Mandiri
dalam Tambahan Lembaran Berita Negara Empat and has been announced in the
Republik Indonesia No. 36 tanggal Additional to the State Gazette of the Republic
3 Mei 2024. of Indonesia No. 36 dated 3 May 2024.
Perhitungan aktuaria atas liabilitas manfaat The actuarial calculation on pension benefits
pensiun untuk Bank saja pada tanggal liability for Bank only as of 31 Desember 2024 and
31 Desember 2024 dan 31 Desember 2023 31 December 2023 were based on estimated
didasarkan atas estimasi perhitungan aktuaria actuarial calculation for the year ended
untuk tahun yang berakhir pada tanggal 31 December 2023 as stated in report of Enny
31 Desember 2023 yang tercantum pada laporan Diah Awal Actuary Consultant Firm dated
dari Kantor Konsultan Aktuaria Enny Diah Awal 4 January 2024 with method of “Projected Unit
tanggal 27 Desember 2024 dengan metode Credit”.
Projected Unit Credit.
322
Page 1226
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the period and year ended
berakhir tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023 are as follows:
sebagai berikut:
DPBMS DPBMD DPBMT DPBME
Tingkat diskonto 6,90% 6,90% 6,90% 6,90% Discount rate
Tingkat pengembalian Expected rate of
aset dana pensiun return on pension
yang diharapkan 8% 8% 8% 8% plan assets
Masa kerja yang Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Working period
digunakan As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 used
(Gaji Pokok + Tunjangan
Keluarga) x Tunjangan
kemahalan cabang yang
terdaftar pada tanggal
Gaji Pokok + Tunjangan 31 Juli 1999 yang telah
Gaji Pokok x Indeks yang lainnya yang terdaftar pada disesuaikan
terdaftar pada tanggal tanggal 31 Juli 1999 yang pada tanggal Gaji Dasar yang terdaftar
31 Juli 1999 yang telah telah disesuaikan 31 Desember 2002/ pada tanggal 31 Juli 1999
disesuaikan pada tanggal pada tanggal (Basic Salary + Family yang telah disesuaikan
31 Desember 2002/ 31 Desember 2002/ Allowance) x Expensive pada tanggal
Basic Salary x Index Basic Salary + Other allowance for branches 31 Desember 2002/
Penghasilan Dasar registered on 31 July 1999, Benefits registered on 31 registered on 31 July 1999, Basic Salary registered on Pensionable
Pensiun (PhDP) which adjusted on 31 July 1999, which adjusted on which adjusted on 31 31 July 1999, which adjusted salary
yang digunakan December 2002 31 December 2002 December 2002 on 31 December 2002 (PhDP) used
Tingkat kenaikan Expected rates of
PhDP Nihil/Nil Nihil/Nil Nihil/Nil Nihil/Nil PhDP increase
Tabel tingkat
kematian 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male Mortality rate table
Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00%
Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun
turun linear s.d. 0,00%/ linear s.d. 0,00%/ turun linear s.d. 0,00%/ linear s.d. 0,00%/
Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00%
Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement
Tingkat pengunduran Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing
diri linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% Turnover rate
10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/
Tingkat kecacatan 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate Disability rate
Metode aktuaria Projected Unit Credit Projected Unit Credit Projected Unit Credit Projected Unit Credit Actuarial method
48 tahun sampai dengan 56
tahun disesuaikan
berdasarkan strata/ 56 tahun untuk 56 tahun untuk 56 tahun untuk
Usia pensiun normal 48 years old to 56 years semua strata/ semua strata/ semua strata/ Normal retirement age
(“UPN”) depending on the Grades 56 years old for all Grades 56 years old for all Grades 56 years old for all Grades (“UPN”)
Tingkat Expected rate of
kenaikan manfaat 2,00% per tahun/ pension benefit
pensiun Nihil/Nil Nihil/Nil Nihil/Nil 2.00% per annum increase
Tarif pajak progresif
berdasarkan UU RI No.7 Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif
tahun 2021/ Progressive tax berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7
Tarif pajak rata-rata rate based on UU RI No.7 tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax Average tax rates
rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7
Estimasi nilai kini liabilitas manfaat pensiun dan nilai Estimated present value of the pension benefit
wajar aset bersih pada tanggal 31 Desember 2024 obligations and net fair value of plan assets as of
adalah sebagai berikut: 31 December 2024 are as follows:
2024
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.100.298) (1.222.283) (499.913) (396.228) benefit obligation
Nilai wajar aset program 1.241.448 1.314.881 535.363 561.143 Fair value of plan assets
Funded status 141.150 92.598 35.450 164.915 Funded Status
Batas aset (asset ceiling)*) (141.150) (92.598) (35.450) (164.915) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi consolidated statement
keuangan konsolidasian**) - - - - of financial position **)
*) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions.
iuran masa depan.
**) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial
ketentuan yang disyaratkan dalam PSAK 219 mengenai “Imbalan Kerja” tidak position because the requirements under SFAS No. 219 regarding “Employee
terpenuhi. Benefits” are not fulfilled.
323
Page 1227
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Estimasi nilai kini liabilitas manfaat pensiun dan nilai The present value of the pension benefit obligations and
wajar aset bersih pada tanggal 31 Desember 2023 net fair value of plan assets as of 31 December 2023 are
adalah sebagai berikut: as follows:
2023
DPBMS DPBMD DPBMT DPBME
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.252.727) (1.383.448) (570.853) (439.812) benefit obligation
Nilai wajar aset program 1.295.271 1.404.869 583.862 586.699 Fair value of plan assets
Funded status 42.544 21.421 13.009 146.887 Funded Status
Batas aset (asset ceiling)*) (42.544) (21.421) (13.009) (146.887) Asset ceiling*)
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
di laporan posisi - - - - consolidated statement
keuangan konsolidasian**) of financial position **)
*) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions.
iuran masa depan.
**) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial
ketentuan yang disyaratkan dalam PSAK No. 219 mengenai “Imbalan Kerja” position because the requirements under SFAS No. 219 regarding “Employee
tidak terpenuhi. Benefits” are not fulfilled.
Komposisi aset program dari masing-masing dana The composition of plan assets from Pension Fund as
pensiun pada tanggal 31 Desember 2024 dan 2023 of 31 December 2024 and 2023 are as follows:
terdiri dari:
31 Desember 2024/ 31 December 2024
DPBMS DPBMD DPBMT DPBME
Deposito 3% 8% 0% 20% Time deposit
Obligasi 28% 35% 9% 13% Bonds
Penempatan langsung 9% 17% 39% 5% Direct placement
Tanah dan bangunan 34% 5% 32% 0% Land and building
Saham 2% 1% 0% 0% Shares
Surat Berharga Negara 24% 30% 20% 62% Treasury bills
Lain-lain 0% 4% 0% 0% Others
Total 100% 100% 100% 100% Total
31 Desember 2023/ 31 December 2023
DPBMS DPBMD DPBMT DPBME
Deposito 5% 5% 1% 16% Time deposit
Obligasi 34% 39% 11% 17% Bonds
Penempatan langsung 8% 23% 35% 3% Direct placement
Tanah dan bangunan 28% 4% 31% 0% Land and building
Saham 1% 1% 0% 0% Shares
Surat Berharga Negara 24% 28% 22% 63% Treasury bills
Lain-lain 0% 0% 0% 1% Others
Total 100% 100% 100% 100% Total
324
Page 1228
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri Agreement
Bank Mandiri telah menerapkan kebijakan akuntansi Bank Mandiri has implemented an accounting policy for
imbalan kerja PSAK No. 219 dengan mengakui employment benefits SFAS No. 219 to recognise
cadangan atas tunjangan masa kerja pegawai provision for employee service entitlements. Bank
(employee service entitlements). Bank Mandiri Mandiri recognizes provisions for employee long
mengakui cadangan atas tunjangan masa kerja service benefits based on the Employment Law and
pegawai berdasarkan Undang-undang di Bidang and Bank Mandiri Collective Labor Agreements for the
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank period and year ended 31 December 2024 and 31
Mandiri untuk tahun yang berakhir pada tanggal 31 December 2023 amounted to Rp3,395,987 and
Desember 2024 dan 31 Desember 2023 masing- Rp3,469,705 (including compensation benefits of
masing sejumlah Rp3.395.987 dan Rp3.469.705 Rp8,240 for resigned employees which have not yet
(termasuk Rp8.240 yang merupakan pesangon atas been paid and excluded from actuarial calculation),
pegawai yang sudah berhenti tetapi belum dibayarkan respectively, based on the estimated post employment
dan telah dikeluarkan dari perhitungan aktuarial) benefit in the independent actuarial reports (Note 34).
berdasarkan perkiraan biaya uang penghargaan
pegawai sebagaimana tercantum dalam laporan
aktuaria independen (Catatan 34).
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements as of
tanggal 31 Desember 2024 dan 31 Desember 2023 31 December 2024 and 31 December 2023 are
dihitung berdasarkan perhitungan hak masa kerja estimated using the employees service entitlements
pegawai untuk periode yang berakhir 31 Desember calculation for the period ended 31 December 2024 as
2024 sebagaimana tercantum dalam laporan aktuaria included in the independent actuarial report of Enny
independen Kantor Konsultan Aktuaria Enny Diah Diah Awal Actuary Consultant Firm dated 27 December
Awal tanggal 27 Desember 2024. Asumsi-asumsi 2024. The assumptions used by the actuary are as
yang digunakan oleh aktuaria adalah sebagai berikut: follows:
a. Tingkat diskonto: 6,90% per tahun. a. Discount rate: 6.90% per annum.
b. Tingkat kenaikan gaji: 8,00%. b. Salary increase rate: 8.00%.
c. Tabel tingkat kematian yang digunakan Tabel c. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
d. Tingkat pengunduran diri: Usia 23 - 29 = 10,00%, d. Turnover rate: Age 23 - 29 = 10.00%, Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing
linearly up to 0.00%.
e. Metode aktuaria adalah projected unit credit e. Actuarial method is projected unit credit method.
method.
f. Usia pensiun normal berkisar antara 36 tahun f. Normal retirement age between 36 to 56 years
sampai dengan 56 tahun disesuaikan according to the grades.
berdasarkan strata.
g. Tingkat kecacatan 10,00% dari kemungkinan g. Disability rate is 10.00% of death probability at
orang meninggal pada masing-masing usia. each age.
Jumlah yang diakui pada laporan posisi keuangan The amounts recognised in the statement of financial
ditentukan berdasarkan laporan aktuaria independen position are determined based on independent
sebagai berikut (Bank Mandiri saja): actuarial report as follows (Bank Mandiri only):
2024 2023
Cadangan atas tunjangan masa kerja Provision for post employment
pegawai yang diakui di laporan benefits presented in statement of
posisi keuangan 2.209.448 2.066.274 financial position
325
Page 1229
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
2024 2023
Nilai kini kewajiban pada awal Beginning balance of present value
tahun 2.066.274 1.879.403 of obligation
Biaya jasa kini 194.104 198.515 Current service cost
Biaya pesangon 160.281 10.138 Severance payment
Biaya bunga 129.194 133.304 Interest fee
Pembayaran imbalan pasca-kerja (332.695) (106.625) Benefit paid
(Keuntungan)/kerugian aktuarial (7.710) (48.461) Actuarial (gain)/losses
Nilai kini kewajiban pada akhir Ending balance of present
tahun 2.209.448 2.066.274 value of obligation
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
Mandiri saja): Mandiri only):
Laba Rugi Profit or Loss
2024 2023
Biaya jasa kini 354.385 208.653 Current service cost
Biaya bunga 129.194 133.304 Interest cost
Biaya uang penghargaan pegawai 483.579 341.957 Cost of pension benefits
Penghasilan Komprehensif Lain Other Comprehensive Income
2024 2023
Asumsi keuangan Financial assumptions
(perubahan asumsi) (15.750) 91.329 (change in assumptions)
Penyesuaian pengalaman Experience adjustment
(demografi dan keuangan) 8.040 (139.790) (demographics and finances)
Keuntungan aktuarial yang diakui Actuarial gains recognised
pada penghasilan in other comprehensive
komprehensif lain (7.710) (48.461) income
326
Page 1230
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Rekonsiliasi cadangan atas tunjangan masa kerja Reconciliations of provision for post employment benefits
pegawai adalah sebagai berikut: are as follows:
2024 2023
Bank Mandiri Bank Mandiri
Cadangan atas tunjangan masa kerja Beginning balance of provision for
pegawai awal tahun 2.066.274 1.879.403 post employment benefits
Biaya selama tahun berjalan 483.579 341.957 Expenses during the year
Pembayaran manfaat (332.695) (106.625) Payments of benefits
Keuntungan aktuarial yang diakui pada Recognition of actuarial gain in
penghasilan komprehensif lain (7.710) (48.461) other comprehensive income
Cadangan atas tunjangan Ending balance of provision for
masa kerja pegawai akhir tahun post employment benefits
(Bank Mandiri saja) 2.209.448 2.066.274 (Bank Mandiri only)
Entitas Anak Subsidiaries
Cadangan atas tunjangan masa Provision for post employment
kerja pegawai 1.178.299 1.395.191 benefits
Total cadangan atas tunjangan masa Total provision for post
kerja pegawai (Catatan 34) 3.387.747*) 3.461.465*) employment benefits (Note 34)
*) Pada tanggal 31 December 2024 dan 2023, jumlah tersebut tidak termasuk *) As of 31 December 2024 and 2023, the amount does not include unpaid
pesangon atas pegawai yang telah berhenti tetapi belum dibayarkan sebesar severance for resigned employees which have not yet been paid amounted to
Rp8.240 yang telah dikeluarkan dari perhitungan aktuarial. Rp8,240, which was excluded from actuarial calculation.
Nilai kini liabilitas yang didanai, nilai wajar aset The present value of funded benefit obligations, fair
program dan surplus pada program untuk lima tahun value of plan assets and the surplus on the program for
terakhir yaitu (Bank Mandiri saja): the last five years, which are (Bank Mandiri only):
31 Desember/December
2024 2023 2022 2021 2020
Nilai kini kewajiban Present value of defined
imbalan pasti 2.209.448 2.066.274 1.879.403 1.920.311 2.811.930 benefit obligations
Nilai wajar aset program - - - - - Fair value of plan assets
Defisit program 2.209.448 2.066.274 1.879.403 1.920.311 2.811.930 Deficit in the plan
Penyesuaian pengalaman Experience adjustments
pada liabilitas program (8.040) 139.790 114.748 309.589 228.319 on plan liabilities
Penyesuaian pengalaman Experience adjustments
pada aset program - - - - - on asset program
Apresiasi Pensiun Pension Appreciation
Bank Mandiri memberikan program apresiasi pensiun Bank Mandiri provides pension appreciation programs
kepada pegawai yang memasuki usia pensiun normal to employees who enter normal retirement age (age
(56 tahun). Program ini berlaku bagi pegawai yang 56). This program is eligible for employees who have
telah memasuki masa kerja 10 tahun. Nilai kini entered their ten years of service period. The present
kewajiban untuk cadangan atas program apresiasi value for provision of pension appreciation program as
pensiun per 31 Desember 2024 dan 31 Desember of 31 Desember 2024 and 31 December 2023 based
2023 berdasarkan perhitungan aktuaria sebesar on an actuarial calculation amounted to Rp99,188 and
Rp99.188 dan Rp83.508 (Catatan 34). Rp83,508, respectively (Note 34).
327
Page 1231
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Apresiasi Pensiun (lanjutan) Pension Appreciation (continued)
Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the period and year ending
berakhir 31 Desember 2024 dan 2023 adalah sebagai 31 December 2024 and 2023 are as follows:
berikut:
a. Tingkat diskonto: 7,10% a. Discount rate: 7.10%
b. Harga emas: Rp1.514.000 (nilai penuh). b. Gold price: Rp1,514,000 (full amount).
c. Tingkat kenaikan harga emas: 10,00%. c. Increment rate of gold price: 10.00%.
d. Tabel tingkat kematian yang digunakan Tabel d. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
e. Tingkat kecacatan 10% dari kemungkinan orang e. Disability rate is 10% of death probability at each
meninggal pada masing-masing usia. age.
f. Tingkat pengunduran diri: Usia 23 - 29 = 10,00% f. Turnover rate: Age 23 - 29 = 10.00% Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing
linearly up to 0.00%.
g. Usia pensiun normal yaitu ketika pekerja g. Normal retirement age is until age of 56 years.
mencapai usia 56 tahun.
h. Metode aktuaria adalah projected unit credit h. Actuarial method used is projected unit credit
method. method.
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
2024 2023
Beginning balance of present value
Nilai kini kewajiban pada awal tahun 83.508 67.151 of obligation
Biaya selama tahun berjalan 17.990 14.471 Expenses during the year
Pembayaran manfaat (7.886) (5.545) Benefit paid
Kerugian aktuarial yang diakui pada Actuarial losses through other
penghasilan komprehensif lain 5.576 7.431 comprehensive income
Nilai kini kewajiban pada akhir Ending balance of present value
tahun (Catatan 34) 99.188 83.508 of obligation (Note 34)
Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
Mandiri saja): Mandiri only):
Laba Rugi Profit or Loss
2024 2023
Biaya jasa kini 5.490 9.771 Current service cost
Biaya bunga 12.500 4.700 Interest cost
Biaya apresiasi pensiun 17.990 14.471 Cost of pension appreciation
Penghasilan Komprehensif Lain Other Comprehensive Income
2024 2023
Asumsi keuangan Financial assumptions
(perubahan asumsi) (11.180) 9.620 (change in assumptions)
Penyesuaian pengalaman 16.756 (2.189) Experience adjustment
Kerugian aktuarial yang diakui Actuarial losses recognised
pada penghasilan in other comprehensive
komprehensif lain 5.576 7.431 income
328
Page 1232
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Rekonsiliasi PVDBO (Bank Mandiri saja): Reconciliation of PVDBO (Bank Mandiri only):
2024
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
PVDBO pada awal tahun 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Beginning balances of PVDBO
Biaya jasa kini - - - - 194.104 12.500 Current service cost
Biaya bunga atas PVDBO 78.253 86.844 35.890 27.434 129.194 5.490 Interest cost of PVDBO
Biaya pesangon - - - - 160.281 Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (169.523) (174.526) (70.366) (60.683) (332.695) (7.886) plan assets
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
Kerugian atau perubahan Losses on change of
asumsi demografis 9 1 4 1 1.523 - In demographics)
(Keuntungan)/kerugian atas (Gain)/losses on change of
perubahan asumsi ekonomis 13.831 (16.466) (6.516) (5.936) (15.750) (11.180) assumption in economic
(Keuntungan)/Kerugian atas
penyesuaian pengalaman (Gain)/losses on experience
(experience adjustment) (47.337) (57.017) (29.952) (4.400) 6.517 16.756 adjustment
PVDBO pada akhir tahun 1.127.960 1.222.284 499.913 396.228 2.209.448 99.188 Ending balances of PVDBO
2023
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
PVDBO pada awal tahun 1.321.307 1.453.643 600.389 466.605 1.879.403 67.151 Beginning balances of PVDBO
Biaya jasa kini - - - - 198.515 9.771 Current service cost
Biaya bunga atas PVDBO 90.056 99.689 41.260 32.005 133.304 4.700 Interest cost of PVDBO
Biaya jasa lalu - - - - - - Past service cost
Biaya pesangon - - - - 10.138 - Severance pay
Pembayaran imbalan dari Benefit payments from
aset program (175.312) (176.085) (70.365) (56.355) (106.625) (5.545) plan assets
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
Kerugian atas perubahan Losses on change of assumption
asumsi ekonomis 44.285 51.437 21.085 18.707 91.329 9.620 in economic
(Keuntungan) atas
penyesuaian pengalaman (Gain) on experience
(experience adjustment) (27.609) (45.236) (21.516) (21.150) (139.790) (2.189) adjustment
PVDBO pada akhir tahun 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Ending balances of PVDBO
Rekonsiliasi atas aset program (Bank Mandiri saja): Reconciliation of plan assets (Bank Mandiri only):
2024
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.295.271 1.404.869 583.862 586.699 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (169.522) (174.526) (70.365) (60.683) plan assets
Pendapatan bunga atas Interest income in
aset program 81.104 88.280 36.761 37.276 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) 34.595 (3.742) (14.895) (2.149) (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.241.448 1.314.881 535.363 561.143 assets
2023
DPBMS DPBMD DPBMT DPBME
Nilai wajar aset program pada Beginning fair value of
awal tahun 1.420.106 1.465.542 626.880 608.820 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (175.312) (176.085) (70.365) (56.355) plan assets
Pendapatan bunga atas Interest income in
aset program 97.269 100.557 43.194 42.387 plan assets
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) (46.792) 14.855 (15.847) (8.153) (exclude interest income)
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.295.271 1.404.869 583.862 586.699 assets
329
Page 1233
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Mutasi penghasilan komprehensif lainnya: Movements in other comprehensive income:
Mutasi penghasilan komprehensif lainnya untuk Bank Movements in other comprehensive income for the
Mandiri saja untuk tahun yang berakhir pada tanggal Bank Mandiri only for the period and year ended
31 Desember 2024 dan 2023 adalah sebagai berikut: 31 December 2024 and 2023 as follows:
2024
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan/(kerugian) Accumulated of actuarial gains/(loss)
aktuarial awal tahun - - - - 1.869.591 (2.839) on beginning period
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - 7.710 (5.575) the current period
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.877.301 (8.414) on ending period
2023
Apresiasi
UUK TK Pensiun/
dan/and Pension
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Akumulasi keuntungan aktuarial Accumulated of actuarial gains
awal tahun - - - - 1.821.130 4.592 on beginning year
Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
tahun berjalan - - - - 48.461 (7.431) the current year
Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.869.591 (2.839) on ending year
Jatuh tempo dari manfaat pada tanggal 31 Desember Employee benefits liabilities maturing on 31 December
2024 dan 2023 adalah sebagai berikut untuk UUK No. 2024 and 2023 related to UUK No. 13/2003 are as
13/2003: follows:
2024
Tahun ke-1 189.976 Year 1
Tahun ke-2 269.857 Year 2
Tahun ke-3 312.699 Year 3
Tahun ke-4 374.231 Year 4
Tahun ke-5 377.029 Year 5
Tahun ke-6 dan seterusnya 10.989.592 Year 6 and others
Total 12.513.384 Total
Rata-rata durasi kewajiban manfaat pasti adalah 6,87 The average duration of defined benefit obligations is
tahun dan 7,15 tahun, dan kewajiban iuran pasti 6.87 years and 7.15 years, and the fixed contribution
12,14 dan 11,33 tahun per tanggal 31 Desember obligations are 12.14 and 11.33 years as of December
2024 dan 2023. 31 2024 and 2023.
Perhitungan aktuaria atas liabilitas manfaat pensiun Actuary’s calculation of employee pension benefits for
untuk Bank saja pada tanggal 31 Desember 2024 dan Bank only as of 31 December 2024 and 2023 were
2023 didasarkan atas estimasi perhitungan aktuaria based on estimated actuarial calculation for the year
untuk tahun yang berakhir pada tanggal 31 Desember ended 31 December 2024, that listed in the report from
2024 yang tercantum pada laporan dari Kantor the Enny Diah Awal Actuary Consultant Firm dated
Konsultan Aktuaria Enny Diah Awal tanggal 29 December 2024 using the Projected Unit Credit
29 Desember 2024 dengan metode Projected Unit method.
Credit.
330
Page 1234
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements of
tanggal 31 Desember 2024 Entitas Anak telah Subsidiaries as of 31 December 2024 were calculated
dihitung oleh aktuaria independen sebagaimana by an independent actuary as included in the
tercantum dalam laporan aktuaria independen independent actuarial report as follows:
sebagai berikut:
Nama Entitas Anak/ Aktuaria independen/
Name of Subsidiaries Independent actuary 2024
Kantor Konsultan Aktuaria Steven & Mourits/ 13 Januari/
PT Bank Syariah Indonesia Tbk. Steven & Mourits Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Steven & Mourits/ 15 Januari/
PT Mandiri Sekuritas Steven & Mourits Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Nandi dan Sutama/ 10 Januari/
PT Bank Mandiri Taspen Nandi and Sutama Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Steven & Mourits/ 2 Januari/
PT Mandiri Tunas Finance Steven & Mourits Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Steven & Mourits/ 6 Januari/
PT AXA Mandiri Financial Services Steven & Mourits Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Bambang Sudrajad/ 31 Desember/
PT Mandiri Utama Finance Bambang Sudrajad Actuarial Consultant Office December 2024
Sensitivitas dari kewajiban imbalan pasti terhadap The sensitivity of the defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut changes in actuarial assumptions are as follows
(Bank Mandiri saja): (Bank Mandiri only):
2024 2023
Perubahan asumsi: Changes of assumptions:
Kenaikan 1% tingkat diskonto (2.073.001) (1.934.239) 1% increase in discount rate
Penurunan 1% tingkat diskonto 2.362.524 2.215.459 1% decrease in discount rate
2024 2023
Perubahan asumsi: Changes of assumptions:
Kenaikan 1% tingkat gaji 2.560.365 2.071.853 1% increase in salary rate
Penurunan 1% tingkat gaji (1.967.225) (2.001.935 ) 1% decrease in salary rate
52. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN - 52. OTHER OPERATING EXPENSES - OTHERS - NET
NETO
2024 2023
Premi asuransi untuk program Insurance premiums on third party
penjaminan dana nasabah 3.301.573 2.878.304 funds guarantee program
Beban provisi dan komisi 1.222.846 1.091.973 Fees and commissions expenses
Beban terkait dengan transaksi Fees related to credit card and
ATM dan kartu kredit 954.291 773.748 ATM transaction
Iuran regulator 1.087.973 958.286 Regulator fee
Kompensasi tenaga pemasaran Insurance marketing personnel
asuransi 147.776 304.118 compensation
Fee bancassurance 120.472 145.369 Bancassurance fee
Komisi asuransi kelompok 99.868 68.423 Group insurance commisions
Beban transaksi RTGS, remittance Fees from RTGS, remittance and
dan kliring 76.964 57.392 clearing transactions
Beban keanggotaan 65.249 57.411 Membership fee
Kerugian penurunan The loss from the impairment
nilai aset ijarah - 13.389 ijarah assets
Lain-lain 1.023.038 363.095 Others
8.100.050 6.711.508
Lain-lain terutama terdiri dari beban transaksi Others mainly consist of securities trading transaction
perdagangan efek dan beban administrasi bank. expenses and bank administration expenses.
331
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. PENDAPATAN/(BEBAN) BUKAN OPERASIONAL - 53. NON-OPERATING (EXPENSE)/INCOME - NET
NETO
2024 2023
Laba atas penjualan aset tetap 2.835 8.624 Gain on sale of fixed assets
Lain-lain - neto 341.056 34.694 Others - net
Neto 343.891 43.318 Net
54. KOMITMEN DAN KONTINJENSI 54. COMMITMENTS AND CONTINGENCIES
Akun-akun di bawah ini merupakan akun yang dicatat The following accounts represent accounts which are
di laporan posisi keuangan konsolidasian ekstra- recorded on off-balance sheet:
komtabel (off balance sheet):
2024 2023
KOMITMEN COMMITMENTS
Liabilitas komitmen: Commitment payables:
Fasilitas kredit yang diberikan
yang belum digunakan*) Unused loan facilities*)
Pihak berelasi (Catatan 56) (107.740.421) (82.892.633) Related parties (Note 56)
Pihak ketiga (159.489.452) (133.451.445) Third parties
(267.229.873) (216.344.078)
Letter of credit yang tidak dapat
dibatalkan yang masih Outstanding irrevocable
berjalan (Catatan 31): letter of credit (Note 31):
Pihak berelasi (Catatan 56) (9.905.951) (8.039.096) Related parties (Note 56)
Pihak ketiga (12.533.712) (12.842.876) Third parties
(22.439.663) (20.881.972)
Liabilitas komitmen - neto (289.669.536) (237.226.050) Commitment payables - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi: Contingent receivables:
Garansi yang diterima dari Guarantees received from
bank lain 50.383.762 29.226.582 other banks
Pendapatan bunga dalam Interest receivable on
penyelesaian 10.912.104 10.576.751 non-performing assets
Lain-lain 34.411 34.338 Others
61.330.277 39.837.671
Liabilitas kontinjensi: Contingent payables:
Garansi yang diberikan dalam bentuk: Guarantees issued in the form of:
Bank garansi (Catatan 31): Bank guarantees (Note 31):
Pihak berelasi (Catatan 56) (37.567.187) (38.002.449) Related parties (Note 56)
Pihak ketiga (100.990.316) (76.598.004) Third parties
(138.557.503) (114.600.453)
Standby letter of credit (Catatan 31) Standby letter of credit (Note 31)
Pihak berelasi (Catatan 56) (5.281.006) (6.810.499) Related parties (Note 56)
Pihak ketiga (7.027.683) (7.948.783) Third parties
(12.308.689) (14.759.282)
Lain-lain (4.072.541) (3.268.517) Others
Total (154.938.733) (132.628.252) Total
Liabilitas kontinjensi - neto (93.608.456) (92.790.581) Contingent payables - net
(383.277.992) (330.016.631)
*) Termasuk fasilitas kredit committed dan uncommitted yang belum digunakan. *) Include unused committed and uncommitted loans facilities
332
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
55. TRANSAKSI-TRANSAKSI MATA UANG ASING 55. FOREIGN CURRENCY TRANSACTIONS
Nilai wajar dari transaksi berjangka dan swap The fair value of forward and cross currency swap
pertukaran mata uang asing disajikan dalam laporan transactions are presented as derivative
posisi keuangan konsolidasian sebagai receivables/payables in the consolidated statement of
tagihan/liabilitas derivatif (Catatan 11). financial position (Note 11).
Rincian transaksi pembelian dan penjualan tunai spot Details of the outstanding buy and sell foreign currency
mata uang asing (Bank Mandiri saja, tidak terdapat spot transactions (Bank Mandiri only, there are no spot
transaksi spot pada Entitas Anak) pada tanggal transactions in Subsidiaries) as of 31 December 2024
31 Desember 2024 dan 2023 adalah sebagai berikut: and 2023 are as follows:
2024
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 203.626.162 3.277.363 274.513.807 4.418.300 United States Dollar
Lain-lain*) 236.220 909.569 Others*)
3.513.583 5.327.869
2023
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell
Mata uang
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
Dolar Amerika Serikat 187.499.271 2.886.926 146.507.666 2.255.779 United States Dollar
Lain-lain*) 83.065 196.243 Others*)
2.969.991 2.452.022
*)
Terdiri dari berbagai mata uang asing. *) Consist of various currencies
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri and
Mandiri dan Entitas Anak memiliki transaksi usaha Subsidiaries entered into certain significant
yang signifikan dengan pihak-pihak berelasi sebagai transactions with the following related parties:
berikut:
• Hubungan pihak berelasi sebagai pemegang • Related party relationship as the controlling
saham utama: shareholder:
Pemerintah Republik Indonesia melalui The Government of Republic of Indonesia through
Kementerian. the Ministry.
333
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi sebagai pemegang • Related party relationship as the controlling
saham utama(lanjutan): shareholder (continued):
Sifat dari transaksi lain antara lain adalah efek-efek, Nature of other transactions are marketable
obligasi pemerintah, kredit yang diberikan dan securities, government bonds, loans and sharia
piutang/pembiayaan syariah, simpanan nasabah, receivables/ financing, deposits from customers,
pinjamanan yang diterima dan fasilitas kredit yang fund borrowings and unused loan facilities.
diberikan yang belum digunakan.
• Hubungan pihak berelasi oleh karena • Related parties relationship by ownership and/or
kepemilikan dan/atau kepengurusan: management:
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Bank Mandiri sebagai pendiri/Bank Mandiri as a founder
1 Dana Pensiun Bank Mandiri 3 Dana Pensiun Bank Mandiri Dua 5 Dana Pensiun Bank Mandiri Empat
2 Dana Pensiun Bank Mandiri Satu 4 Dana Pensiun Bank Mandiri Tiga
b. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since
19 December 2013)
6 PT Bumi Daya Plaza 7 PT Pengelola Investama Mandiri 8 PT Usaha Gedung Mandiri
c. Dikendalikan oleh Dana Pensiun Bank Mandiri Satu/Controlled by Dana Pensiun Bank Mandiri Satu
9 PT Estika Daya Mandiri
d. Dikendalikan oleh Dana Pensiun Bank Mandiri Dua/Controlled by Dana Pensiun Bank Mandiri Dua
10 PT Asuransi Staco Mandiri
(sebelumnya PT Asuransi Staco
Jasapratama)
e. Dikendalikan oleh Dana Pensiun Bank Mandiri Tiga/Controlled by Dana Pensiun Bank Mandiri Tiga
11 PT Mulia Sasmita Bhakti
f. Dikendalikan oleh Dana Pensiun Bank Mandiri Empat/Controlled by Dana Pensiun Bank Mandiri Empat
12 PT Krida Upaya Tunggal 13 PT Wahana Optima Permai
g. Dipengaruhi secara signifikan oleh Bank Mandiri/Significantly influenced by Bank Mandiri
14 Koperasi Kesehatan Pegawai dan
Pensiunan Bank Mandiri
(Mandiri Healthcare)
Sifat dari transaksi dengan pihak-pihak berelasi Nature of related party transaction consists of
antara lain adalah penyertaan saham, kredit yang investment in shares, loans and sharia
diberikan dan piutang/pembiayaan syariah, receivables/financing, customer deposits, bank
simpanan nasabah, bank garansi, efek-efek yang guarantees, debt securities issued, fund borrowings
diterbitkan, pinjaman dan efek-efek subordinasi. and subordinated loans.
334
Page 1238
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah: related entities:
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise
1 EPC Energy Singapore Pte Ltd 57 PT Bangkit Bahtera Laju Abadi 113 PT Dahana
2 Indometal London Ltd 58 PT Bangun Persada Jambi Energi 114 PT Damanusa Bahtera Laju Abadi
KSO Hutama – Wika – Adipatria
3 59 PT Bank Hibank Indonesia 115 PT Damar Bahtera Laju Abadi
(Irigasi Kapuas)
PT Bank Perkreditan Rakyat DP
4 Maurel & Prom 60 116 PT Danareksa Capital
Taspen (BPR Taspen)
PT Bank Raya Indonesia
5 PHE ONWJ LLC 61 (sebelumnya PT BRI Agroniaga 117 PT Danareksa Finance
Tbk)
6 PHE OSES Ltd 62 PT Banyan Koalindo Lestari 118 PT Dasaplast Nusantara
7 PT Abipraya Nusantara Energi 63 PT Barung Bahtera Laju Abadi 119 PT Dayamitra Telekomunikasi
8 PT Adhi Commuter Properti 64 PT Batubara Bukit Kendi 120 PT Dharma Lautan Nusantara
9 PT Adhi Persada Beton 65 PT Baturaja Multi Usaha 121 PT Dirgantara Indonesia
10 PT Adhi Persada Gedung 66 PT Belitung Intipermai 122 PT Dok dan Perkapalan Air Kantung
11 PT Adhi Persada Properti 67 PT Benggala Bahtera Laju Abadi 123 PT Dok dan Perkapalan Waiame
12 PT Administrasi Medika 68 PT Bepondi Bahtera Laju Abadi 124 PT Dwimitra Enggang Khatulistiwa
PT Electronic Data Interchange
13 PT Aero Globe Indonesia 69 PT Berdikari 125
Indonesia
14 PT Aero Systems Indonesia 70 PT Berdikari Logistik Indonesia 126 PT Elnusa Fabrikasi Konstruksi
15 PT Aero Wisata 71 PT Berdikari United Livestock 127 PT Elnusa Geosains Indonesia
16 PT Aerofood Indonesia 72 PT Berkah Multi Cargo 128 PT Elnusa Oilfield Services
17 PT Aerojasa Cargo 73 PT Berlian Jasa Terminal Indonesia 129 PT Elnusa Petrofin
18 PT Aerotrans Service Indonesia 74 PT BGR Logistik Indonesia 130 PT Elnusa Tbk
19 PT Agro Sinergi Nusantara 75 PT Bhirawa Steel 131 PT Elnusa Trans Samudera
20 PT Akses Pelabuhan Indonesia 76 PT Bima Sepaja Abadi 132 PT Eltran Indonesia
21 PT Alam Lestari Nusantara 77 PT BNI Asset Management 133 PT Emas Antam Indonesia
PT BNI Life (sebelumnya PT BNI
22 PT Alor Bahtera Laju Abadi 78 134 PT Energi Agro Nusantara
Life Insurance)
23 PT Alur Pelayaran Barat Surabaya 79 PT BNI Sekuritas 135 PT Energi Biomasa Indonesia
24 PT Aneka Tambang Tbk 80 PT BNI Ventures 136 PT Energi Pelabuhan Indonesia
25 PT Angkasa Pura Aviasi 81 PT Borneo Alumina Indonesia 137 PT Energy Management Indonesia
26 PT Angkasa Pura Hotel 82 PT Borneo Edo International 138 PT Equiport Inti Indonesia
27 PT Angkasa Pura Indonesia 83 PT Brantas Adya Surya Energi 139 PT Farmalab Indoutama
28 PT Angkasa Pura Kargo 84 PT Brantas Cakrawala Energi 140 PT Feni Haltim
29 PT Angkasa Pura Logistic 85 PT Brantas Energi 141 PT Finnet Indonesia
30 PT Angkasa Pura Properti 86 PT Brantas Energi Mandiri 142 PT Gadang Hidro Energi
31 PT Angkasa Pura Propertindo 87 PT Brantas Hidro Energi 143 PT Gag Nikel
32 PT Angkasa Pura Retail 88 PT Brantas Mahalona Energi 144 PT Gagas Energi Indonesia
33 PT Angkasa Pura Sarana Digital 89 PT Brantas Nipajaya Energi 145 PT Gapura Angkasa
34 PT Angkasa Pura Solusi 90 PT Brantas Prospek Energi 146 PT Garam
PT Garuda Maintenance Facility
35 PT Angkasa Pura Solusi Integra 91 PT Brantas Prospek Enjineering 147
Aero Asia Tbk
36 PT Angkasa Pura Support 92 PT Brass Bahtera Laju Abadi 148 PT Gema Hutani Lestari
37 PT Antam Resourcindo 93 PT BRI Multifinance Indonesia 149 PT Geo Dipa Energi
38 PT Ararkula Bahtera Laju Abadi 94 PT Bromo Steel Indonesia 150 PT GIEB Indonesia
39 PT Artha Daya Coalindo 95 PT Bukit Asam Medika 151 PT GIH Indonesia
40 PT Aru Bahtera Laju Abadi 96 PT Bukit Asam Prima 152 PT Gitanusa Sarana Niaga
41 PT Askrindo Mitra Utama 97 PT Bukit Asam Tbk 153 PT Graha Investama Bersama
42 PT Asuransi BRI Life 98 PT Bukit Energi Investama 154 PT Graha Sarana Duta
43 PT Asuransi Jasa Indonesia 99 PT Bukit Energi Service Terpadu 155 PT Graha Yasa Selaras
44 PT Asuransi Jasindo Syariah 100 PT Bukit Multi Investama 156 PT Grahaniaga Tata Utama
45 PT Asuransi Jiwa IFG 101 PT Bukit Multi Properti 157 PT Griyaton Indonesia
46 PT Asuransi Jiwa Taspen 102 PT Bukit Prima Bahari 158 PT Gunung Gajah Abadi
47 PT Asuransi Kredit Indonesia 103 PT Bumi Sawindo Permai 159 PT Gunung Kendaik
PT Asuransi Tugu Pratama
48 104 PT Cibaliung Sumber Daya 160 PT HaKaAston
Indonesia Tbk
PT Cibitung Tanjung Priok Port
49 PT Bahana Artha Ventura 105 161 PT Haleyora Power
Tollways
50 PT Bahana Securities 106 PT Cinere Serpong Jaya 162 PT Haleyora Powerindo
PT Bahana TCW Investment
51 107 PT Citilink Indonesia 163 PT Hasta Kreasi Mandiri
Management
52 PT Bakti Timah Medika 108 PT Citra Lautan Teduh 164 PT HK Infrastruktur
PT Balai Lelang Artha Gasia (Beku
53 109 PT Citra Tobindo Sukses Perkasa 165 PT HK Realtindo
Operasi)
54 PT Balai Pustaka 110 PT Cogindo Daya Bersama 166 PT Hotel Indonesia Group
55 PT Banggai Bahtera Laju Abadi 111 PT Collega Inti Pratama 167 PT Hotel Indonesia Natour
56 PT Lintas Marga Jawa 112 PT Cut Meutia Medika Nusantara 168 PT Hotel Indonesia Properti
335
Page 1239
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
169 PT Hutama Marga Waskita 218 PT Jasamarga Kualanamu Tol 267 PT Krakatau Bandar Samudra
PT Jasamarga Kunciran
170 PT IAS Support Indonesia 219 268 PT Krakatau Engineering
Cengkareng
PT Krakatau Global Trading
171 PT Indo Ridlatama Power 220 PT Jasamarga Manado Bitung 269 (sebelumnya PT Krakatau
National Resources)
PT Jasamarga Ngawi Kertosono PT Krakatau Information
172 PT Indofarma Global Medika 221 270
Kediri Technology
PT Krakatau Jasa Industri
PT Jasamarga Probolinggo
173 PT Indofarma Tbk 222 271 (sebelumnya PT Purna Sentana
Banyuwangi
Baja)
PT Indonesia Asahan Aluminium
174 223 PT Jasamarga Related Business 272 PT Krakatau Jasa Logistik
(Persero)
175 PT Indonesia Chemical Alumina 224 PT Jasamarga Semarang Batang 273 PT Krakatau Medika
176 PT Indonesia Coal Resources 225 PT Jasamarga Solo Ngawi 274 PT Krakatau Niaga Indonesia
PT Krakatau Perbengkelan dan
177 PT Indonesia Comnets Plus 226 PT Jasamarga Surabaya Mojokerto 275
Perawatan
PT Jasamarga Tollroad PT Krakatau Pipe Industries
178 PT Indonesia Ferry Property 227 276
Maintenance (sebelumnya KHI Pipe Industries)
PT Indonesia Kendaraan Terminal
179 228 PT Jasamarga Tollroad Operator 277 PT Krakatau Sarana Infrastruktur
Tbk
PT Indonesia Papua Metal dan
180 229 PT Jasamarga Transjawa Tol 278 PT Krakatau Tirta Industri
Mineral
181 PT Indonesian Air & Marine Supply 230 PT Jasaraharja Putera 279 PT Lamong Energi Indonesia
182 PT Indopelita Aircraft Service 231 PT Jawa Satu Power 280 PT Lamong Nusantara Gas
183 PT Industri Karet Nusantara 232 PT Jembatan Nusantara 281 PT Lancarjaya Mandiri Abadi
184 PT Industri Kemasan Semen Gresik 233 PT KA Logistik 282 PT Laras Astra Kartika
185 PT Industri Nabati Lestari 234 PT KA Pariwisata 283 PT LEN Railway Systems
PT Industri Nuklir Indonesia
186 235 PT KA Properti Manajemen 284 PT LEN Rekaprima Semesta
(Persero)
187 PT Infomedia Nusantara 236 PT Kalimantan Jawa Gas 285 PT LEN Telekomunikasi Indonesia
188 PT Infomedia Solusi Humanika 237 PT Kalimantan Medika Nusantara 286 PT Limbong Hidro Energi
PT Infrastruktur Telekomunikasi
189 238 PT Kaltim Adhiguna Dermaga 287 PT Liran Bahtera Laju Abadi
Indonesia
190 PT Inhutani I 239 PT Kaltim Daya Mandiri 288 PT Mahakarya Abadi Prima
191 PT Inhutani V 240 PT Kaltim Industrial Estate 289 PT Makassar Coastal City
PT Mandau Cipta Tenaga
192 PT Inka Multi Solusi 241 PT Kaltim Jasa Sekuriti 290
Nusantara
193 PT Inka Multi Solusi Trading 242 PT Kaltim Kariangau Terminal 291 PT Marga Sarana Jabar
194 PT Integrasi Aviasi Solusi 243 PT Kawasan Berikat Nusantara 292 PT Marga Trans Nusantara
195 PT Integrasi Logistik Cipta Solusi 244 PT Kawasan Industri Gresik 293 PT Mega Citra Utama
PT Kawasan Industri Kujang
196 PT International Mineral Capital 245 294 PT Melon Indonesia
Cikampek
197 PT Inti Bagas Perkasa 246 PT Kawasan Industri Makassar 295 PT Menara Maritim Indonesia
198 PT IPC Terminal Petikemas 247 PT Kawasan Industri Medan 296 PT Meratus Jaya Iron & Steel
PT Kawasan Industri Terpadu
199 PT ITCI Kayan Hutani 248 297 PT Merese Mandalika Nusantara
Batang
200 PT ITDC Nusantara Properti 249 PT Kawasan Industri Wijayakusuma 298 PT Metra Digital Investama
201 PT ITDC Nusantara Utilitas 250 PT Trans Optima Luhur 299 PT Metra Digital Media
202 PT ITDC Nusantara Xplorin 251 PT KBN Prima Logistik 300 PT Metranet
203 PT Jalantol Lingkarluar Jakarta 252 PT Kereta Commuter Indonesia 301 PT Metraplasa
204 PT Jalin Pembayaran Nusantara 253 PT Kertas Padalarang 302 PT MGPA Nusantara Jaya
PT Kharisma Pemasaran Bersama
205 PT Jambi Prima Coal 254 303 PT Miangas Bahtera Laju Abadi
Nusantara
206 PT Jaminan Kredit Indonesia 255 PT Kilang Pertamina Balikpapan 304 PT Minahasa Brantas Energi
207 PT Jasa Armada Indonesia Tbk 256 PT Kilang Pertamina International 305 PT Mirtasari Hotel Development
PT Jasa Peralatan Pelabuhan
208 257 PT Kimia Farma Apotek 306 PT Mitra Cipta Polasarana
Indonesia
209 PT Jasa Prima Logistik 258 PT Kimia Farma Diagnostik 307 PT Mitra Dagang Madani
PT Kimia Farma Sungwun
210 PT Jasa Raharja 259 308 PT Mitra Karya Prima
Pharmacopia
211 PT Jasa Tirta Luhur 260 PT Kimia Farma Tbk 309 PT Mitra Kerinci
PT Jasamarga Akses Patimban PT Kimia Farma Trading dan
212 261 310 PT Mitra Proteksi Madani
Distribution
213 PT Jasamarga Bali Tol 262 PT Kliring Berjangka Indonesia 311 PT Mitra Rajawali Banjaran
PT Jasamarga Balikpapan PT Kliring Perdagangan Berjangka
214 263 312 PT Mitra Tekno Madani
Samarinda Indonesia
215 PT Jasamarga Gempol Pasuruan 264 PT Kodja Terramarin 313 PT Mitra Tour & Travel
216 PT Jasamarga Japek Selatan 265 PT Krakatau Baja Industri 314 PT Mitrasraya Adhijasa
PT Krakatau Baja Konstruksi
217 PT Jasamarga Jogja Bawen 266 (sebelumnya PT Krakatau 315 PT Mitratani Dua Tujuh
Wijatama)
336
Page 1240
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
PT Pelita Indonesia Djaya
316 PT Multi Terminal Indonesia 361 406 PT Pertamina Lubricants
Corporation
PT Pertamina Maintenance and
317 PT Multimedia Nusantara 362 PT Pemalang Batang Toll Road 407 Construction (Sebelumnya PT
Badak Arun Solusi)
PT Pembangkit Jawa Baskara
318 PT Nasional Hijau Lestari 363 408 PT Pertamina Malaysia EP
Investasi Cirata
319 PT Nikel Halmahera Timur (NHT) 364 PT Pembangkitan Jawa Bali 409 PT Pertamina Marine Engineering
320 PT Nindya Beton 365 PT Pendawa Lestari Perkasa 410 PT Pertamina Marine Solution
PT Pendidikan Maritim dan Logistik
321 PT Nindya Karya 366 411 PT Pertamina Patra Niaga
Indonesia
PT Pengembangan Pariwisata
322 PT Nusa Karya Arindo 367 412 PT Pertamina Pedeve Indonesia
Indonesia (Persero)
PT Pengembang Pelabuhan
323 PT Nusa Pratama Property 368 413 PT Pertamina Port and Logistic
Indonesia
324 PT Nusantara Batulicin 369 PT Pengerukan Indonesia 414 PT Pertamina Power Indonesia
325 PT Nusantara Medika Utama 370 PT Perikanan Indonesia 415 PT Pertamina Retail
PT Pertamina Training dan
326 PT Nusantara Regas 371 PT Perjaya Bravo Energi 416
Consulting
327 PT Nusantara Sebelas Medika 372 PT Perkebunan Mitra Ogan 417 PT Pertamina Trans Kontinental
328 PT Nusantara Sukses Investasi 373 PT Perkebunan Nusantara I 418 PT Pertani Properti
329 PT Nusantara Terminal Services 374 PT Perkebunan Nusantara II 419 PT Peruri Digital Security
330 PT Nusantara Turbin dan Propulsi 375 PT Perkebunan Nusantara IV 420 PT Peruri Properti
331 PT Nutech Integrasi 376 PT Perkebunan Nusantara IX 421 PT Perusahaan Gas Negara Tbk
332 PT Optima Nusa Tujuh 377 PT Perkebunan Nusantara V 422 PT Perusahaan Pengelola Aset
PT Perusahaan Perdagangan
333 PT Paguntaka Cahaya Nusantara 378 PT Perkebunan Nusantara VI 423
Indonesia
334 PT PAL Indonesia 379 PT Perkebunan Nusantara VII 424 PT Pesonna Indonesia Jaya
335 PT PAL Marine Service 380 PT Perkebunan Nusantara VIII 425 PT Pesonna Optima Jasa
336 PT Palawi Risorsis 381 PT Perkebunan Nusantara X 426 PT Peteka Karya Tirta
337 PT PANN Pembiayaan Maritim 382 PT Perkebunan Nusantara XI 427 PT Petrokimia Gresik
338 PT Patra Drilling Contractor 383 PT Perkebunan Nusantara XII 428 PT Petrokimia Kayaku
339 PT Patra Jasa 384 PT Perkebunan Nusantara XIII 429 PT Petronesia Benimel
340 PT Patra Logistik 385 PT Perkebunan Nusantara XIV 430 PT Petrosida Gresik
341 PT Patra Nusa Data 386 PT Permata Graha Nusantara 431 PT PG Rajawali I
342 PT Patra Trading 387 PT Permodalan Nasional Madani 432 PT PG Rajawali II
343 PT Pegadaian 388 PT Persada Sokka Tama 433 PT PGAS Solution
PT PGAS Telekomunikasi
344 PT Pegadaian Galeri Dua Empat 389 PT Perta Arun Gas 434
Nusantara
345 PT Pekanbaru Permai Propertindo 390 PT Pertagas Niaga 435 PT PGN LNG Indonesia
346 PT Pelabuhan Bukit Prima 391 PT Pertamedika Bali Hospital 436 PT Phapros Tbk
347 PT Pelabuhan Tanjung Priok 392 PT Pertamina Bina Medika 437 PT PHE Abar
PT Pertamina Drilling Services
348 PT Pelayanan Energi Batam 393 438 PT PHE Metana Kalimantan B
Indonesia
PT Pelayanan Listrik Nasional
349 394 PT Pertamina EP 439 PT PHE Metana Sumatera 5
Batam
PT Pertamina EP Cepu Alas Dara
350 PT Pelayaran Bahtera Adhiguna 395 440 PT PHE West Madura Offshore
dan Kemuning
351 PT Pelindo Daya Sejahtera 396 PT Pertamina Gas 441 PT PIM Prima Medika
352 PT Pelindo Energi Logistik 397 PT Pertamina Geothermal Energy 442 PT Pindad
353 PT Pelindo Husada Citra 398 PT Pertamina Hulu Energi 443 PT Pindad Enjiniring Indonesia
354 PT Pelindo Jasa Maritim 399 PT Pertamina Hulu Indonesia 444 PT Pindad Medika Utama
355 PT Pelindo Marine Service 400 PT Pertamina Hulu Mahakam 445 PT PINS Indonesia
356 PT Pelindo Multi Terminal 401 PT Pertamina Hulu Rokan 446 PT PLN Batubara
PT PLN Indonesia Geothermal
357 PT Pelindo Properti Indonesia 402 PT Pertamina Hulu Sanga Sanga 447 (sebelumnya PT PLN Gas dan
Geothermal)
PT PLN Indonesia Power
PT Pertamina Internasional
358 PT Pelindo Solusi Logistik 403 448 (sebelumnya PT Indonesia
Eksplorasi dan Produksi
Power)
PT PLN Nusa Daya (sebelumnya
359 PT Pelindo Terminal Petikemas 404 PT Pertamina International Shipping 449
PT PLN Tarakan)
PT PLN Nusantara Power
PT Pertamina International Timor
360 PT Pelita Air Service 405 450 Construction (sebelumnya PT
SA
Rekadaya Elektrika)
337
Page 1241
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
PT PLN Nusantara Power Services
451 500 PT Reasuransi Syariah Indonesia 548 PT Semen Indonesia International
(sebelumnya PT PJB Service)
PT PLN Nusantara Renewables
452 501 PT Recon Sarana Utama 549 PT Semen Indonesia Logistik
(sebelumnya PT PJB Investasi)
453 PT PLNBB Niaga 502 PT Rekaindo Global Jasa 550 PT Semen Kupang Indonesia
454 PT PNM Investment Management 503 PT Rekayasa Cakrawala Resources 551 PT Semen Padang
455 PT Pos Logistik Indonesia 504 PT Rekayasa Engineering 552 PT Semen Tonasa
456 PT Pos Properti Indonesia 505 PT Rekayasa Industri 553 PT Senggigi Pratama Internasional
457 PT PP Energi 506 PT Rekind Daya Mamuju 554 PT Sepatim Batamtama
458 PT PP Infrastruktur 507 PT Reksasentosa Dinamika 555 PT Sepoetih Daya Prima
459 PT PP Presisi Tbk 508 PT Reska Multi Usaha 556 PT SIER
460 PT PP Properti Jababeka Residen 509 PT Riset Perkebunan Nusantara 557 PT SIER Puspa Utama
461 PT PP Properti Tbk 510 PT Rolas Nusantara Mandiri 558 PT Sigma Cipta Caraka
462 PT PP Semarang Demak 511 PT Rolas Nusantara Medika 559 PT Sigma Cipta Utama
463 PT PP Sinergi Banjaratma 512 PT Rolas Nusantara Tambang 560 PT Sigma Utama
464 PT PP Tirta Riau 513 PT Rumah Sakit Pelabuhan 561 PT Sinergi Gula Nusantara
PT Sinergi Informatika Semen
465 PT PP Urban 514 PT Rumah Sakit Pelni 562
Indonesia
466 PT PPA Finance 515 PT Sabre Travel Network Indonesia 563 PT Sinergi Mitra Investama
467 PT PPA Kapital 516 PT Sahung Brantas Energi 564 PT Sinergi Perkebunan Nusantara
468 PT Pratama Mitra Sejati 517 PT Saka Energi Bangkanai Barat 565 PT Sinkona Indonesia Lestari
469 PT Prima Armada Raya 518 PT Saka Energi Indonesia 566 PT Sintas Kurama Perdana
470 PT Prima Bara Indonesia 519 PT Sang Hyang Seri 567 PT Solusi Bangun Andalas
471 PT Prima Husada Cipta Medan 520 PT Sarana Aceh Ventura 568 PT Solusi Bangun Beton
472 PT Prima Indonesia Logistik 521 PT Sarana Agro Nusantara 569 PT Solusi Bangun Indonesia Tbk
PT Prima Layanan Nasional
473 522 PT Sarana Bandar Logistik 570 PT Solusi Energy Nusantara
Enjinering
PT Prima Layanan Niaga Suku
474 523 PT Sarana Bandar Nasional 571 PT Sri Pamela Medika Nusantara
Cadang
475 PT Prima Medica Nusantara 524 PT Sarana Bengkulu Ventura 572 PT Sucofindo
476 PT Prima Multi Terminal 525 PT Sarana Jabar Ventura 573 PT Sucofindo Advisory Utama
477 PT Prima Pengembangan Kawasan 526 PT Sarana Jakarta Ventura 574 PT Sucofindo Episi
478 PT Prima Power Nusantara 527 PT Sarana Jambi Ventura 575 PT Sumberdaya Arindo
479 PT Prima Terminal Peti Kemas 528 PT Sarana Jateng Ventura 576 PT Suralaya Indo Tenaga
PT Surveyor Carbon Consulting
480 PT Propernas Griya Utama 529 PT Sarana Jatim Ventura 577
Indonesia
481 PT Pupuk Indonesia Energi 530 PT Sarana Kalbar Ventura 578 PT Surveyor Indonesia
482 PT Pupuk Indonesia Logistik 531 PT Sarana Kalsel Ventura 579 PT Surya Energi Indotama
PT Pupuk Indonesia Niaga
483 532 PT Sarana Kaltim Ventura 580 PT Swadharma Sarana Informatika
(sebelumnya PT Mega Eltra)
PT Sarana Multigriya Finansial
484 PT Pupuk Indonesia Pangan 533 581 PT Tanjung Alam Jaya
(Persero)
PT Telekomunikasi Indonesia
485 PT Pupuk Iskandar Muda 534 PT Sarana Papua Ventura 582
International
486 PT Pupuk Kalimantan Timur 535 PT Sarana Riau Ventura 583 PT Telekomunikasi Selular
487 PT Pupuk Kujang Cikampek 536 PT Sarana Sulsel Ventura 584 PT Telemedia Dinamika Sarana
488 PT Pupuk Sriwidjaja Palembang 537 PT Sarana Sulut Ventura 585 PT Telkom Akses
PT Telkom Data Ekosistem (TDE)
489 PT Puspetindo 538 PT Sarana Surakarta Ventura 586 (sebelumnya PT Sigma Tata
Sadaya)
490 PT Pusri Agro Lestari 539 PT Sari Valuta Asing 587 PT Telkom Landmark Tower
491 PT Putra Indo Tenaga 540 PT Sarinah 588 PT Telkom Satelit Indonesia
492 PT Putra Suralaya Indotenaga 500 PT Satria Bahana Sarana 589 PT Telkomsel Ekosistem Digital
493 PT Railink 541 PT Semen Baturaja (Persero) Tbk 590 PT Terminal Petikemas Surabaya
494 PT Rajawali Citramass 542 PT Semen Gresik 591 PT Terminal Teluk Lamong
495 PT Rajawali Nusindo 543 PT Semen Indogreen Sentosa 592 PT Tiar Daya Hidro
496 PT Rajawali Tanjungsari Enjiniring 544 PT Semen Indonesia Aceh 593 PT Timah Agro Manunggal
497 PT Rantepao Hidro Energi 545 PT Semen Indonesia Beton 594 PT Timah Industri
498 PT Ratah Timber 546 PT Semen Indonesia Distributor 595 PT Timah Investasi Mineral
499 PT Reasuransi Nasional Indonesia 547 PT Reksasentosa Dinamika 596 PT Timah Karya Persada Properti
338
Page 1242
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
PT Wijaya Karya Industri dan
597 PT Timah Tbk 611 PT Waskita Fim Perkasa Realti 625
Konstruksi
598 PT Tirta Tangsel Mandiri 612 PT Waskita Karya Infrastruktur 626 PT Wijaya Karya Pracetak Gedung
599 PT Tracon Industri 613 PT Waskita Karya Realty 627 PT Wijaya Karya Realty
PT Wijaya Karya Realty Minor
600 PT Transjawa Paspro Jalan Tol 614 PT Waskita Sangir Energi 628
Development
PT Wijaya Karya Rekayasa
601 PT Tugu Pratama Interindo 615 PT Waskita Sriwijaya Tol 629
Konstruksi
PT Wijaya Karya Serang
602 PT Tugu Reasuransi Indonesia 616 PT Waskita Toll Road 630
Panimbang
603 PT TWC BP dan RB 617 PT Waskita Wado Energy 631 PT WIKA Komponen Beton
604 PT United Tractors Semen Gresik 618 PT Wege Solusi Proklamasi 632 PT WIKA Krakatau Beton
605 PT Varia Usaha Bahari 619 PT Widar Mandripa Nusantara 633 PT WIKA Tirta Jaya Jatiluhur
606 PT Varia Usaha Beton 620 PT Widya Tirta Selaras 634 PT Wisma Seratus Sejahtera
607 PT Varia Usaha Dharma Segara 621 PT Wijaya Karya Aspal 635 PT Yasa Industri Nusantara
PT Wijaya Karya Bangunan Gedung
608 PT Varia Usaha Lintas Segara 622 636 Saka Indonesia Pangkah BV
Tbk
Timah International Investment Pte
609 PT Waskita Beton Precast Tbk 623 PT Wijaya Karya Beton Tbk 637
Ltd
610 PT Waskita Bumi Wira 624 PT Wijaya Karya Bitumen
b. Entitas Asosiasi dari BUMN/Associate Company of State Owned Enterprise
PT Jasamarga Jalanlayang
637 PT Asuransi Jiwa Inhealth Indonesia 640 643 PT Jasamarga Pandaan Tol
Cikampek
638 PT Fintek Karya Nusantara 641 PT Jasamarga Jogja Solo 644 PT Vale Indonesia Tbk
639 PT Freeport Indonesia 642 PT Jasamarga Pandaan Malang 645 PT Industri Baterai Indonesia
c. Badan Usaha Milik Negara/State Owned Enterprise
646 Perum BULOG 670 PT Danareksa (Persero) 696 PT Pupuk Indonesia (Persero)
Perum Damri (sebelumnya Perum
PT Rajawali Nusantara Indonesia
647 Pengangkutan Penumpang 671 PT Djakarta Lloyd (Persero) 697
(Persero)
Djakarta)
PT Dok dan Perkapalan Kodja PT Reasuransi Indonesia Utama
648 Perum Jasa Tirta I 672 698
Bahari (Persero) (Persero)
PT Dok dan Perkapalan Surabaya
649 Perum Jasa Tirta II 673 699 PT Semen Indonesia (Persero) Tbk
(Persero)
Perum Lembaga Kantor Berita
650 674 PT Garuda Indonesia (Persero) Tbk 700 PT Semen Kupang (Persero)
Nasional Antara
651 Perum LPPNPI 675 PT Hutama Karya (Persero) 701 PT Taspen (Persero)
Perum Percetakan Negara Republik
652 676 PT Indah Karya (Persero) 702 PT Telkom Indonesia (Persero) Tbk
Indonesia
Perum Percetakan Uang Republik PT Industri Kapal Indonesia
653 677 703 PT Varuna Tirta Prakasya (Persero)
Indonesia (Persero)
654 Perum Perhutani 678 PT Industri Kereta Api (Persero) 704 PT Virama Karya (Persero)
PT Industri Telekomunikasi
655 Perum Perumnas 680 705 PT Waskita Karya (Persero) Tbk
Indonesia (Persero)
656 PT Adhi Karya (Persero) Tbk 681 PT Jasa Marga (Persero) Tbk 706 PT Wijaya Karya (Persero) Tbk
657 PT Amarta Karya (Persero) 682 PT Kereta Api Indonesia (Persero) 707 PT Yodya Karya (Persero)
658 PT ASABRI (Persero) 683 PT Krakatau Steel (Persero) Tbk 708 PT Indra Karya
659 PT ASDP Indonesia Ferry (Persero) 684 PT LEN Industri (Persero) 709 Perum Produksi Film Negara
PT Mineral Industri Indonesia
660 PT Asuransi Jiwasraya (Persero) 685 710 Mining Industry Indonesia
(Persero)
PT Aviasi Pariwisata Indonesia
661 686 PT PANN (Persero)
(Persero)
PT Bahana Pembinaan Usaha
662 687 PT PDI Pulau Batam (Persero)
Indonesia (Persero)
PT Bank Negara Indonesia
663 688 PT Pelabuhan Indonesia (Persero)
(Persero) Tbk
PT Bank Rakyat Indonesia PT Pelayaran Nasional Indonesia
664 689
(Persero) Tbk (Persero)
PT Bank Tabungan Negara PT Pembangunan Perumahan
665 690
(Persero) Tbk (Persero) Tbk
PT Perkebunan Nusantara III
666 PT Barata Indonesia (Persero) 691
(Persero)
667 PT Bio Farma (Persero) 692 PT Pertamina (Persero)
PT Biro Klasifikasi Indonesia PT Perusahaan Listrik Negara
668 693
(Persero) (Persero)
669 PT Boma Bisma Indra (Persero) 694 PT Pos Indonesia (Persero)
670 PT Brantas Abipraya (Persero) 695 PT Primissima (Persero)
339
Page 1243
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
d. Lembaga Jaminan Sosial/Social Security Institution
711 BPJS Kesehatan 712 BPJS Ketenagakerjaan
e. Lembaga Keuangan/Financial Institution
Lembaga Pembiayaan Ekspor Perusahaan Penerbit SBSN PT Penjaminan Infrastruktur
713 715 717
Indonesia Indonesia Indonesia
Lembaga Pengelola Investasi PT Sarana Multi Infrastruktur
714 716 PT Indonesia Infrastruktur Finance 718
(Indonesia Investment Authority) (Persero)
f. Entitas Berelasi Lainnya/Others Related Entity
719 PT Bina Karya (Persero)
Sifat dari transaksi dengan pihak-pihak berelasi Nature of transactions with government related
entitas pemerintah antara lain adalah giro pada entities are current accounts with other banks,
bank lain, penempatan pada bank lain, efek-efek, placements with other banks, marketable
obligasi pemerintah, tagihan lainnya - transaksi securities, government bonds, other receivables -
perdagangan, tagihan atas efek-efek yang dibeli trade transaction, securities purchased under
dengan janji dijual kembali, tagihan derivatif, agreements to resell, derivative receivables, loans
kredit yang diberikan dan piutang/pembiayaan and sharia receivables/financing, consumer
syariah, piutang pembiayaan konsumen, tagihan financing receivables, acceptance receivables,
akseptasi, penyertaan saham, simpanan investment in shares, deposit from customers,
nasabah, simpanan dari bank lain, liabilitas deposits from other bank, derivative liabilities,
derivatif, liabilitas akseptasi, efek-efek yang acceptance payables, debt securities issued, fund
diterbitkan, pinjaman yang diterima, pinjaman borrowings, subordinated loans and marketable
dan efek-efek subordinasi, dana syirkah securities, temporary syirkah funds unused loan
temporer, fasilitas kredit yang diberikan yang facility, outstanding irrevocable letter of credit,
belum digunakan, letter of credit yang tidak dapat guarantees issued in the form of bank guarantee
dibatalkan yang masih berjalan garansi yang and irrevocable letter of credit, and standby letter
diberikan dalam bentuk bank garansi, dan of credit.
standby letter of credit.
Dalam menjalankan kegiatan usahanya, Grup In the ordinary course of its business, the Group
juga melakukan transaksi pembelian atau also purchases or pays for services, such as
penggunaan jasa seperti biaya telekomunikasi, telecommunication expenses, utility expenses, and
biaya listrik, dan biaya lainnya dengan pihak- other expenses to government related entities.
pihak berelasi entitas pemerintah.
• Hubungan manajemen atau karyawan kunci • Transactions with management and key
Bank Mandiri: personnel of Bank Mandiri:
Gaji dan tunjangan, bonus dan tantiem, imbalan Total gross salaries and allowances, bonus and
jangka panjang untuk Dewan Komisaris, Direksi, tantiem, long-term employment benefits of the
Komite Audit dan Komite Pemantau Risiko, Boards of Commissioners, Directors, Audit
Dewan Pengawas Syariah serta Senior Executive Committee and Risk Oversight Committee, Sharia
Vice President dan Senior Vice President Supervisory Board, and Senior Executive Vice
(Catatan 49) untuk periode yang berakhir pada President, and Senior Vice President (Note 49) for
31 Desember 2024 dan 2023 masing-masing the period ended 31 December 2024 and 2023
sebesar Rp2.708.912 dan Rp2.030.660 atau amounted to Rp2,708,912 and Rp2,030,660 or
4,62% dan 3,77% dari jumlah beban operasional 4.62% and 3.77% of total consolidated other
lainnya konsolidasian . operating expenses, respectively.
340
Page 1244
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows:
sebagai berikut:
2024 2023
Aset Assets
Giro pada bank lain (Catatan 5a) Current accounts with other banks (Note 5a)
PT Bank Negara Indonesia (Persero) Tbk. 151.749 427.595 PT Bank Negara Indonesia (Persero) Tbk.
PT Bank Rakyat Indonesia (Persero) Tbk. 38.384 27.695 PT Bank Rakyat Indonesia (Persero) Tbk.
PT Bank Tabungan Negara (Persero) Tbk. 4.278 5.807 PT Bank Tabungan Negara (Persero) Tbk.
194.411 461.097
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
(Catatan 6b dan 6c) 3.107.120 2.049.472 banks (Note 6b dan 6c)
Efek-efek (Catatan 7a) Marketable securities (Note 7a)
Pemerintah Republik Indonesia melalui The Goverment of the Republic of
Kementerian 4.029.685 2.440.856 Indonesia through the Ministry
PT BNI Asset Management 3.500.000 3.500.239 PT BNI Asset Management
PT Bahana TCW Investment Management 1.480.137 1.770.554 PT Bahana TCW Investment Management
PT BRI Danareksa Sekuritas 1.450.000 1.450.000 PT BRI Danareksa Sekuritas
PT Bank Rakyat Indonesia (Persero) Tbk. 1.316.089 2.775.959 PT Bank Rakyat Indonesia (Persero) Tbk.
PT Hutama Karya (Persero) Tbk. 903.000 903.000 PT Hutama Karya (Persero) Tbk.
PT Indonesia Asahan Aluminium 876.080 904.048 PT Indonesia Asahan Aluminium
PT Pelabuhan Indonesia (Persero) 856.282 848.970 PT Pelabuhan Indonesia (Persero)
PT Telkom Indonesia (Persero) Tbk 638.809 1.460.474 PT Telkom Indonesia (Persero) Tbk.
PT Perusahaan Listrik Negara (Persero) 459.167 1.074.661 PT Perusahaan Listrik Negara (Persero)
Lainnya 4.713.826 6.645.378 Others
20.223.075 23.774.139
Obligasi pemerintah (Catatan 8) 287.272.659 309.182.971 Government bonds (Note 8)
Tagihan lainnya – transaksi perdagangan Other receivables - trade
(Catatan 9a) transactions (Note 9a)
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk. 3.914.245 4.204.421 (Persero) Tbk.
PT Semen Indonesia (Persero) Tbk. 972.838 466.102 PT Semen Indonesia (Persero) Tbk.
PT Wijaya Karya Beton Tbk. 289.709 75.667 PT Wijaya Karya Beton Tbk.
PT PP Presisi Tbk. 278.804 88.603 PT PP Presisi Tbk.
PT Semen Padang 250.862 311.731 PT Semen Padang
PT Wijaya Karya Bangunan Gedung Tbk. 209.403 112.771 PT Wijaya Karya Bangunan Gedung Tbk.
PT PP Urban 196.847 87.096 PT PP Urban
PT Semen Tonasa 136.462 179.914 PT Semen Tonasa
PT Adhi Persada Beton 117.471 91.224 PT Adhi Persada Beton
PT Prima Layanan Niaga Suku Cadang 96.883 141.511 PT Prima Layanan Niaga Suku Cadang
Lainnya 591.143 1.822.473 Others
7.054.667 7.581.513
Tagihan atas efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (Catatan 10a) agreements to resell (Notes 10a)
PT Bank Rakyat Indonesia (Persero) Tbk. 4.613 - PT Bank Rakyat Indonesia (Persero) Tbk.
Tagihan derivatif (Catatan 11) Derivative receivables (Note 11)
PT Perusahaan Listrik Nasional PT Perusahaan Listrik Negara
(Persero) 2.682.766 112.594 (Persero)
PT Bank Negara Indonesia (Persero) Tbk. 40.022 4.169 PT Bank Negara Indonesia (Persero) Tbk.
PT Pertamina (Persero) 27.435 - PT Pertamina (Persero)
PT Kilang Pertamina Internasional 20.896 30.332 PT Kilang Pertamina Internasional
PT Pertamina Patra Niaga 20.337 31.629 PT Pertamina Patra Niaga
PT Bank Rakyat Indonesia (Persero) Tbk. - 14.251 PT Bank Rakyat Indonesia (Persero) Tbk.
Lainnya 157.539 5.181 Others
2.948.995 198.156
341
Page 1245
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
2024 2023
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing
syariah (Catatan 12A.a) (Note 12A.a)
Pemerintah Republik Indonesia melalui The Goverment of Republic of
Kementerian 85.182.125 59.818.334 Indonesia through the Ministry
PT Pegadaian 20.071.777 11.663.238 PT Pegadaian
PT Perusahaan Listrik Negara (Persero) 17.233.247 15.888.635 PT Perusahaan Listrik Negara (Persero)
PT Perkebunan Nusantara IV 10.986.502 11.054.578 PT Perkebunan Nusantara IV
PT Waskita Karya (Persero) Tbk. 9.804.930 8.513.450 PT Waskita Karya (Persero) Tbk.
PT Kereta Api Indonesia (Persero) 9.409.018 4.634.666 PT Kereta Api Indonesia (Persero)
PT Wijaya Karya (Persero) Tbk. 9.314.887 8.139.724 PT Wijaya Karya (Persero) Tbk.
PT Angkasa Pura Indonesia 8.448.348 9.574.467 PT Angkasa Pura Indonesia
PT Krakatau Steel (Persero) Tbk. 8.135.500 6.573.561 PT Krakatau Steel (Persero) Tbk.
PT Pembangunan Perumahan
PT Pembangunan Perumahan (Persero) Tbk. 7.331.236 4.656.930 (Persero) Tbk.
Lainnya 105.717.530 97.563.437 Others
291.635.100 238.081.020
Piutang pembiayaan konsumen (Catatan 13a) Consumer financing receivables (Note 13a)
Lainnya 41.346 11.542 Others
Tagihan akseptasi (Catatan 15a) Acceptance receivables (Note 15a)
PT Pembangunan Perumahan (Persero) Tbk. 764.209 576.178 PT Pembangunan Perumahan (Persero) Tbk.
PT Bank Negara Indonesia (Persero) Tbk. 234.771 249.342 PT Bank Negara Indonesia (Persero) Tbk.
PT Bank Rakyat Indonesia (Persero) Tbk. 183.941 282.762 PT Bank Rakyat Indonesia (Persero) Tbk.
PT Dirgantara Indonesia (Persero) 143.418 - PT Dirgantara Indonesia (Persero)
PT Pertamina Patra Niaga 136.295 169.806 PT Pertamina Patra Niaga
PT PP Presisi Tbk. 67.186 - PT PP Presisi Tbk.
PT Pindad (Persero) 56.721 682.954 PT Pindad (Persero)
PT PP Urban 28.633 57.907 PT PP Urban
PT Wijaya Karya Beton Tbk. 21.898 29.309 PT Wijaya Karya Beton Tbk.
PT Wijaya Karya Bangunan Gedung Tbk. 21.785 101.191 PT Wijaya Karya Bangunan Gedung Tbk.
Lainnya 40.007 100.978 Others
1.698.864 2.250.427
Penyertaan saham (Catatan 16a) Investments in shares (Note 16a)
PT Fintek Karya Nusantara 586.554 620.353 PT Fintek Karya Nusantara
PT Asuransi Jiwa Inhealth Indonesia 436.588 - PT Asuransi Jiwa Inhealth Indonesia
PT Djakarta Lloyd (Persero) - 32.067 PT Djakarta Lloyd (Persero)
1.023.142 652.420
Total aset kepada pihak-pihak berelasi 615.203.992 584.242.757 Total assets with related parties
Total aset konsolidasian 2.427.223.262 2.174.219.449 Total consolidated assets
Persentase total aset kepada pihak-pihak berelasi Percentage of total assets with related
terhadap total aset konsolidasian 25,35% 26,87% parties to total consolidated assets
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan giro wadiah Demand deposits and wadiah demand
(Catatan 21a) deposits (Note 21a)
Entitas dan Lembaga Pemerintah 152.710.426 143.435.486 Government Body and Entity
Manajemen kunci 106 191 Key management
Lainnya 1.444.940 23.202.155 Others
154.155.472 166.637.832
Tabungan dan tabungan wadiah Saving deposits and wadiah saving
(Catatan 22a) deposit (Note 22a)
Entitas dan Lembaga Pemerintah 5.986.525 7.362.978 Government Body and Entity
Manajemen kunci 260.175 137.385 Key management
Lainnya 92.343 40.178 Others
6.339.043 7.540.541
342
Page 1246
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
2024 2023
Liabilitas (lanjutan) Liabilities (continued)
Simpanan nasabah (lanjutan) Deposits from customers (continued)
Deposito berjangka (Catatan 23a) Time deposits (Note 23a)
Entitas dan Lembaga Pemerintah 49.933.020 24.924.590 Government Body and Entity
Manajemen kunci 219.493 127.276 Key management
Lainnya 3.337.785 9.801.115 Others
53.490.298 34.852.981
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah dan tabungan Demand deposits, wadiah demand
(Catatan 24a) deposits and saving deposits (Note 24a)
Entitas dan Lembaga Pemerintah 4.298.212 171.008 Government Body and Entity
Lainnya 1.024 12.325 Others
4.299.236 183.333
Inter-bank call money (Catatan 25a) Inter-bank call money (Note 25a)
Entitas dan Lembaga Pemerintah 1.931.400 100.000 Government Body and Entity
Deposito berjangka (Catatan 26a) Time deposits (Note 26a)
Entitas dan Lembaga Pemerintah 289.710 384.925 Government Body and Entity
Liabilitas derivatif (Catatan 11) Derivative payables (Note 11)
PT Perusahaan Listrik Negara (Persero) 2.057.169 3.154 PT Perusahaan Listrik Negara (Persero)
PT Bank Negara Indonesia (Persero) Tbk. 58.272 21.056 PT Bank Negara Indonesia (Persero) Tbk.
PT Pertamina Patra Niaga 16.847 9.506 PT Pertamina Patra Niaga
PT Kilang Pertamina Internasional 1.216 9.083 PT Kilang Pertamina Internasional
Lainnya - 33.605 Others
2.133.504 76.404
Liabilitas akseptasi (Catatan 29a) Acceptance payables (Note 29a)
PT Bank Rakyat Indonesia (Persero) Tbk. 1.624.925 931.993 PT Bank Rakyat Indonesia (Persero) Tbk.
PT Bank Negara Indonesia (Persero) Tbk. 732.647 1.538.464 PT Bank Negara Indonesia (Persero) Tbk.
PT Krakatau Baja Konstruksi 86.486 48.130 PT Krakatau Baja Konstruksi
PT Krakatau Baja Industri 59.663 - PT Krakatau Baja Industri
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk. 19.865 - (Persero) Tbk.
PT Solusi Bangun Beton 17.870 - PT Solusi Bangun Beton
PT Timah Industri 10.475 18.208 PT Timah Industri
Lainnya 13.356 77.466 Others
2.565.287 2.614.261
Efek-efek yang diterbitkan (Catatan 30) 4.580.825 5.066.435 Debt securities issued (Note 30)
Pinjaman yang diterima (Catatan 36) 4.627.957 2.481.824 Fund borrowings (Note 36)
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable
(Catatan 37) 40.000 35.000 securities (Note 37)
Total liabilitas kepada pihak-pihak berelasi 234.452.732 219.973.536 Total liabilities with related parties
Total liabilitas konsolidasian 1.860.408.316 1.660.442.815 Total consolidated liabilities
Persentase total liabilitas kepada pihak - pihak Percentage of total liabilities with related
berelasi terhadap total liabilitas konsolidasian 12,60% 13,25% parties to total consolidated liabilities
343
Page 1247
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
2024 2023
Liabilitas (lanjutan) Liabilities (continued)
Dana syirkah temporer (Catatan 38) Temporary syirkah funds (Note 38)
Simpanan nasabah Deposits from customers
Entitas dan Lembaga Pemerintah 57.487.931 36.629.084 Government Body and Entity
Manajemen kunci 92.660 68.958 Key management
Lainnya 351.111 8.974.579 Others
57.931.702 45.672.621
Total dana syirkah temporer 253.340.265 226.281.672 Total Temporary syirkah funds
Persentase terhadap total dana syirkah Percentage to total temporary syirkah
temporer 22.87% 20,18% funds
2024 2023
Laporan laba rugi dan Statement of profit or loss and
penghasilan komprehensif lain other comprehensive income
Pendapatan bunga dari obligasi Interest income from government
pemerintah dan SPN (Catatan 41) 15.186.343 16.065.744 bonds and treasury bills (Note 41)
Persentase terhadap pendapatan Percentage to interest income
bunga dan pendapatan syariah 10,04% 12,12% and sharia income
Beban bunga pinjaman yang Interest expense from fund
diterima (Catatan 42) 251.816 80.863 borrowings (Note 42)
Persentase terhadap beban bunga Percentage to interest expense
dan beban syariah 0,51% 0,22% and sharia expense
Komitmen dan kontinjensi Commitments and contingencies
(Catatan 54) (Note 54)
Fasilitas kredit yang diberikan yang belum
digunakan Unused loan facilities
Pemerintah Republik Indonesia melalui The Goverment of the Republic of
Kementerian 43.367.362 32.218.569 Indonesia through the Ministry
PT Pertamina (Persero) 16.589.453 15.782.376 PT Pertamina (Persero)
PT Pengembangan Pelabuhan Indonesia 8.282.000 - PT Pengembangan Pelabuhan Indonesia
PT Pelabuhan Indonesia (Persero) 7.465.967 10.965.920 PT Pelabuhan Indonesia (Persero)
Indonesia Investment Authority 5.000.000 - Indonesia Investment Authority
PT Dayamitra Telekomunikasi 4.600.000 - PT Dayamitra Telekomunikasi
PT Freeport Indonesia 3.035.057 - PT Freeport Indonesia
PT Pegadaian (Persero) 1.789.890 1.661.467 PT Pegadaian (Persero)
PT Jasa Marga 1.630.000 - PT Jasa Marga
PT Mineral Industri Indonesia (Persero) 1.402.969 1.923.820 PT Mineral Industri Indonesia (Persero)
Lainnya 14.577.723 20.340.481 Others
107.740.421 82.892.633
344
Page 1248
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
2024 2023
Komitmen dan kontinjensi Commitments and contingencies
(Catatan 54) (lanjutan) (Note 54) (continued)
Letter of credit yang tidak dapat dibatalkan yang
masih berjalan Outstanding irrevocable letter of credit
PT Kereta Api Indonesia (Persero) 3.599.685 1.773.031 PT Kereta Api Indonesia (Persero)
PT Perusahaan Listrik Negara 1.778.828 554.509 PT Perusahaan Listrik Negara
PT Pindad 914.949 1.168.783 PT Pindad
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 617.315 1.312.941 (Persero) Tbk
PT PAL Indonesia 395.308 - PT PAL Indonesia
PT Indonesia Power 316.403 509.590 PT Indonesia Power
PT Pupuk Iskandar Muda 279.588 - PT Pupuk Iskandar Muda
PT Kilang Pertamina International 201.744 222.702 PT Kilang Pertamina International
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium
(INALUM) 188.997 - (INALUM)
PT Pupuk Sriwidjaja Palembang 178.347 96.970 PT Pupuk Sriwidjaja Palembang
Lainnya 1.434.787 2.400.570 Others
9.905.951 8.039.096
Garansi yang diberikan dalam bentuk bank Guarantees issued in the form of bank
garansi guarantee
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 4.293.297 5.811.393 (Persero) Tbk
PT Adhi Karya (Persero) Tbk 4.020.303 3.687.577 PT Adhi Karya (Persero) Tbk
PT PAL Indonesia 3.803.328 4.318.893 PT PAL Indonesia
PT Pindad 3.634.350 3.285.433 PT Pindad
PT Bank Negara Indonesia (Persero) Tbk 3.064.328 1.880.920 PT Bank Negara Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 2.600.543 2.629.206 PT Hutama Karya (Persero)
PT LEN Industri (Persero) 2.392.063 1.561.790 PT LEN Industri (Persero)
PT Brantas Abipraya (Persero) 2.227.920 3.332.518 PT Brantas Abipraya (Persero)
PT Wijaya Karya (Persero) Tbk 1.728.740 2.951.507 PT Wijaya Karya (Persero) Tbk
PT Dirgantara Indonesia 1.218.130 791.120 PT Dirgantara Indonesia
Lainnya 8.584.185 7.752.092 Others
37.567.187 38.002.449
Garansi yang diberikan dalam bentuk standby Guarantees issued in the form of standby
letter of credit letter of credit
PT Perusahaan Listrik Negara (Persero) 1.238.818 1.827.434 PT Perusahaan Listrik Negara (Persero)
PT Kilang Pertamina International 903.825 2.077.853 PT Kilang Pertamina International
PT PLN Batubara 651.935 - PT PLN Batubara
PT Pupuk Sriwidjaja Palembang 648.643 554.292 PT Pupuk Sriwidjaja Palembang
PT Petrokimia Gresik 391.962 228.791 PT Petrokimia Gresik
PT Pertamina Power Indonesia 389.757 326.416 PT Pertamina Power Indonesia
PT Pertamina Gas 366.033 341.721 PT Pertamina Gas
PT Pertamina Patra Niaga 230.466 732.780 PT Pertamina Patra Niaga
PT Pengembangan Pariwisata Indonesia PT Pengembangan Pariwisata
174.597 161.012 Indonesia
PT Pupuk Kujang 154.029 241.406 PT Pupuk Kujang
Lainnya 130.941 318.794 Others
5.281.006 6.810.499
Total komitmen dan kontinjensi untuk pihak Total commitments and contingencies
berelasi 160.494.565 135.744.677 for related parties
Total komitmen dan kontinjensi - Total commitments and contingencies -
neto 383.277.992 330.016.631 net
Persentase total komitmen dan Percentages of total commitments
kontinjensi kepada pihak-pihak berelasi and contingencies with related parties
terhadap total komitmen dan to total commitments and
kontinjensi - neto 41,87% 41,13% contingencies - net
345
Page 1249
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN 57. SEGMENT INFORMATION
Grup telah menyajikan segmen operasi berdasarkan The Group has presented its operating segments in a
informasi yang disiapkan secara internal untuk manner consistent with the internal reporting provided
pengambilan keputusan operasional (Catatan 2ak). for operational decision making (refer to Note 2ak).
Di bawah ini penjelasan mengenai operasi dari The following describes the operations in each
masing-masing pelaporan segmen pada tanggal reportable segment as of 31 December 2024 and
31 Desember 2024 dan 2023: 2023:
• Corporate Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
lainnya milik nasabah korporasi, baik BUMN dan badan usaha swasta
dengan skala besar./
including loans, deposits from customers and other transactions which
belong to corporate customers, including state-owned enterprises and
private enterprises with large scale.
• Commercial Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
lainnya milik nasabah komersial dengan skala menengah./
including loans, deposits from customers and other transactions belong to
commercial customer with medium scale.
• Hubungan Kelembagaan/ : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
Government Institution lainnya milik nasabah lembaga pemerintah dan dana pensiun BUMN./
including loans, deposits from customers and other transactions which
belong to government entities and pension plan of state-owned enterprises.
• Retail Banking (terdiri dari : termasuk kredit yang diberikan kepada badan usaha atau individu dengan
segmen konsumer/individual, skala mikro hingga kecil, produk dan jasa lainnya seperti dana pihak ketiga,
segmen mikro & bisnis transaksi pembayaran dan transaksi-transaksi lainnya milik nasabah mikro
dan wealth)/ dan kecil serta merupakan kredit pembiayaan konsumsi termasuk kredit
Retail Banking (consists of kepemilikan rumah, kartu kredit serta produk dan jasa lainnya seperti dana
consumer/individual segment pihak ketiga, transaksi pembayaran dan transaksi-transaksi lainnya milik
and micro & business and nasabah perorangan./
wealth segment) including loans granted to business entities or individuals with micro-scale to
small, products or other services such as deposits, payment transactions
and other transactions which belong to micro and small customers also
consumer finance loans, including mortgage loans, credit cards and other
products and services such as deposits, payment transactions and other
transactions which belong to individual customers.
• Treasury & International : segmen treasury terkait dengan kegiatan treasury Bank termasuk transaksi
Banking valuta asing, money market, fixed income, bisnis perbankan internasional,
pasar modal, dan Kantor Luar Negeri./
treasury segment associated with treasury activities of the Bank include
foreign exchange, money market, fixed income, international banking
business, capital markets, and the Overseas Branches.
• Kantor Pusat/Head Office : terutama mengelola aset dan liabilitas Grup selain yang telah dikelola oleh
segmen operasi lainnya termasuk menerima alokasi biaya atas penyediaan
jasa servis secara sentralisasi kepada segmen lainnya serta
pendapatan/biaya yang tidak teralokasi ke pelaporan segmen lainnya./
mainly managing the assets and liabilities of the Group other than those
managed by other operating segments including accepting the cost
allocation for the provision of the centralizing services to other segments as
well as income/costs that are not allocated to other segments reporting.
• Entitas Anak - Syariah/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiary - Sharia perbankan syariah./
including all transactions conducted by a Subsidiary engaged in sharia
banking.
• Entitas Anak - Asuransi/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Subsidiary - Insurance asuransi jiwa, asuransi kesehatan, dan asuransi kerugian./
including all transactions conducted by Subsidiary engaged in life insurance,
health insurance, and general insurance.
• Entitas Anak - selain Syariah : seluruh transaksi Entitas Anak yang bergerak di bidang pembiayaan
dan asuransi/ konsumen, layanan remittance, sekuritas, perbankan, dan modal ventura./
Subsidiaries - other than Sharia including all transactions of Subsidiaries engaged in consumer finance,
and insurance remittance services, securities, banking and venture capital.
346
Page 1250
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
2024
Entitas Anak
- selain
Syariah dan Penyesuaian
Entitas asuransi/ dan
Hubungan Treasury & Entitas Anak Anak - Subsidiary - Eliminasi***)
Kelembagaan*) Inter- Kantor - Syariah/ Asuransi/ other than /Adjustment
Corporate Commercial /Government Retail national Pusat*)/ Subsidiary - Subsidiary - Sharia and and
Keterangan Banking*) Banking*)
Institutional*) Banking*) Banking*) Head Office*) Sharia insurance insurance Elimination***) Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga Interest and
dan syariah**) 55.458.085 28.329.824 12.599.521 82.023.216 25.675.744 311.561 25.190.341 366.240 13.922.134 (92.640.639) 151.236.027 sharia income **)
Beban bunga Interest and
dan syariah**) (43.095.529) (21.526.623) (9.354.874) (31.421.713) (26.435.919) (309.039) (7.889.030) - (5.662.346) 96.215.966 (49.479.107) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 12.362.556 6.803.201 3.244.647 50.601.503 (760.175) 2.522 17.301.311 366.240 8.259.788 3.575.327 101.756.920 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 2.520.813 - - 2.520.813 income
Pendapatan bunga, Net interest,
syariah sharia and
dan premi - neto 12.362.556 6.803.201 3.244.647 50.257.596 (760.175) 50.094 17.301.311 2.887.053 8.259.788 3.575.327 103.981.398 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 3.579.720 1.068.987 540.910 7.939.832 249.408 4.207.616 3.591.648 - 2.876.145 (606.746) 23.447.520 and commission
Lainnya 370.578 140.578 47.508 5.979.568 2.795.794 4.640.925 2.674.566 1.163.338 2.552.526 (1.641.886) 18.723.495 Others
Total 3.950.298 1.209.565 588.418 13.919.400 3.045.202 8.848.541 6.266.214 1.163.338 5.428.671 (2.248.632) 42.171.015 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya 208.039 533.724 22.539 (8.056.279) (19.093) 39.701 (2.822.044) - (1.835.591) - (11.929.004) others
Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
dan obligasi government
pemerintah - neto - - - - - 1.041 147.338 1.016 902 - 150.297 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (707.702) (582.713) (261.121) (8.550.280) (184.589) (4.397.981) (5.284.069) (461.312) (3.560.996) - (24.840.763) expenses
General and
Beban umum administrative
dan administrasi (537.990) (337.903) (287.935) (8.794.411) (163.140) (6.746.929) (5.822.530) (780.922) (3.047.873) - (25.074.633) expenses
Lainnya (953.374) (474.356) (283.621) (3.421.039) (353.631) (398.829) (850.481) (1.154.040) (657.778) 609.594 (7.472.050) Others
Total (2.199.066) (1.394.972) (832.677) (20.765.730) (701.360) (11.543.739) (11.957.080) (2.396.274) (7.266.647) 447.099 (58.610.446) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 342.689 4.393 - (3.191) - 343.891 - net
Beban pajak - neto - - - - - (11.890.259) (2.044.505) (278.899) (1.024.702) - (15.238.365) Tax expense - net
Laba bersih 14.321.827 7.151.518 3.022.925 35.698.894 1.564.576 (14.199.504) 6.895.627 1.376.234 3.559.230 1.773.794 61.165.121 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 5.382.379 interest
Pemilik Entitas Induk - - - - - - - - - - 56.224.883 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian financial position
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah - bruto 515.387.333 292.862.407 96.337.445 397.443.310 8.748.909 - 275.170.624 - 46.933.649 (9.667.065) 1.623.216.612 financing - gross
Total aset 532.047.351 285.625.155 97.040.404 270.832.653 288.676.693 403.099.471 408.613.432 41.914.379 131.222.110 (31.848.386) 2.427.223.262 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (266.264.072) (101.979.504) (56.424.491) (121.995.373) (5.041.157) 670.918 (19.147.079) - (1.094.974) 2.699.723 (568.576.009) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (22.875.714) (29.835.214) (2.216.055) (459.185.804) (426.607) - (55.280.067) - (10.372.335) - (580.191.796) saving deposits
Deposito berjangka (40.428.190) (29.372.581) (44.297.076) (246.264.747) (4.983.283) 104.031.094 - - (37.426.416) 1.274.047 (297.467.152) Time deposits
Total simpanan Total deposit from
nasabah (329.567.976) (161.187.299) (102.937.622) (827.445.924) (10.451.047) 104.702.012 (74.427.146) - (48.893.725) 3.973.770 (1.446.234.957) customers
Total liabilitas (330.132.708) (162.089.578) (104.667.569) (719.307.812) (116.194.603) (186.574.573) (109.666.533) (38.101.669) (109.228.303) 16.783.973 (1.859.179.375) Total liabilities
*) In accordance with operating segments of Bank Mandiri (Note 2ak).
Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *)
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
347
Page 1251
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
2023
Entitas Anak
- selain
Syariah dan Penyesuaian
Entitas asuransi/ dan
Hubungan Treasury & Entitas Anak Anak - Subsidiary - Eliminasi***)
Kelembagaan*) Inter- Kantor - Syariah/ Asuransi/ other than /Adjustment
Corporate Commercial /Government Retail national Pusat*)/ Subsidiary - Subsidiary - Sharia and and
Keterangan Banking*) Banking*) Institutional*) Banking*) Banking*) Head Office*) Sharia insurance Insurance Elimination***) Total Description
Consolidated
Laporan laba rugi statements of profit
dan penghasilan or loss and other
komprehensif lain comprehensive
konsolidasian income
Pendapatan bunga dan Interest and
syariah**) 45.062.477 22.918.692 8.057.705 73.572.015 23.955.016 273.499 22.266.780 456.576 12.396.296 (76.414.586) 132.544.470 sharia income **)
Beban bunga dan Interest and
syariah**) (30.279.973) (16.104.740) (4.928.572) (27.618.272) (21.432.754) (265.903) (5.993.167) - (4.466.631) 74.432.116 (36.657.896) sharia expense **)
Pendapatan bunga dan Net interest and
syariah - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 456.576 7.929.665 (1.982.470) 95.886.574 sharia income
Pendapatan Net premium
premi - neto - - - - - - - 2.677.680 - (554.634) 2.123.046 income
Pendapatan bunga Net interest,
dan syariah sharia and
dan premi - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 3.134.256 7.929.665 (2.537.104) 98.009.620 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan provisi Fees
dan komisi 2.802.116 828.477 485.844 7.397.841 282.570 3.909.218 2.766.757 - 2.333.237 (657.650) 20.148.410 and commission
Lainnya 396.415 145.282 45.618 5.933.469 2.754.747 7.315.708 2.014.757 1.282.189 2.184.912 (1.698.661) 20.374.436 Others
Total 3.198.531 973.759 531.462 13.331.310 3.037.317 11.224.926 4.781.514 1.282.189 4.518.149 (2.356.311) 40.522.846 Total
Pembalikan/ Reversal of/
(pembentukan) (allowance for)
cadangan impairment
kerugian losses on
penurunan nilai financial
aset keuangan assets and
dan lainnya 2.046.409 1.650.569 (12.738) (9.013.714) (26.561) (33.011) (3.220.873) - (1.538.788) - (10.148.707) others
Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
dan obligasi government
pemerintah - - - - - 47.701 74.434 19.340 (16.180) - 125.295 bonds - net
Beban operasional Other operating
lainnya: expenses:
Salaries and
Beban gaji dan employee benefit
tunjangan (223.524) (341.091) (110.771) (2.347.645) (146.412) (12.889.547) (5.035.077) (562.463) (3.321.193) 554.634 (24.423.089) expenses
General and
Beban umum administrative
dan administrasi (95.607) (110.462) (171.253) (2.033.553) (127.053) (11.965.900) (4.748.386) (900.857) (2.579.823) - (22.732.894) expenses
Lainnya (563.287) (261.325) (153.238) (1.821.926) (338.731) (1.792.243) (725.852) (1.206.267) (521.296) 672.657 (6.711.508) Others - net
Total (882.418) (712.878) (435.262) (6.203.124) (612.196) (26.647.690) (10.509.315) (2.669.587) (6.422.312) 1.227.291 (53.867.491) Total
Pendapatan/(beban) Non-operating
bukan income/(expense)
operasional - neto - - - - - 98.094 100 - (54.876) - 43.318 - net
Beban pajak - - - - - (11.690.331) (1.695.729) (256.165) (990.786) - (14.633.011) Tax expense
Laba bersih 19.145.026 8.725.402 3.212.595 44.068.215 4.920.822 (26.992.715) 5.703.744 1.510.033 3.424.872 (3.666.124) 60.051.870 Net income
Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Kepentingan Non-controlling
nonpengendali - - - - - - - - - - 4.991.813 interest
Pemilik Entitas Induk - - - - - - - - - - 55.060.057 Parent Entity
Laporan posisi Consolidated
keuangan statement of
konsolidasian financial position****)
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah - bruto 409.857.020 237.952.186 72.741.580 358.074.141 7.162.500 - 237.907.537 - 42.066.502 (5.929.271) 1.359.832.195 financing - gross
Total aset 424.358.483 229.139.153 73.595.383 240.050.664 307.078.639 414.628.061 353.624.125 43.938.924 114.843.074 (27.037.057) 2.174.219.449 Total assets
Demand deposits
Giro dan and wadiah
giro wadiah (256.481.994) (91.227.532) (63.703.665) (115.236.424) (4.902.962) (980.003) (20.847.525) - (1.192.752) 2.213.701 (552.359.156) demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
wadiah (16.495.482) (21.306.778) (1.062.603) (414.655.290) (190.222) - (47.026.375) - (8.554.739) - (509.291.489) saving deposits
Deposito berjangka (26.777.108) (37.227.044) (33.127.841) (149.488.496) (6.772.458) (2.509.694) - - (35.470.457) 1.575.594 (289.797.504) Time deposits
Total simpanan Total deposit from
nasabah (299.754.584) (149.761.354) (97.894.109) (679.380.210) (11.865.642) (3.489.697) (67.873.900) - (45.217.948) 3.789.295 (1.351.448.149) customers
Total liabilitas (300.286.798) (150.621.915) (99.279.109) (681.149.184) (55.329.532) (163.775.636) (88.202.768) (38.734.998) (95.226.939) 12.164.064 (1.660.442.815) Total liabilities
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
****) Untuk tahun yang berakhir pada tanggal 31 Desember 2023. ****) For the year ended 31 December 2023.
348
Page 1252
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis Geographical segment
Operasional utama Grup dikelola di wilayah The Group’s main operations is managed in Indonesia,
Indonesia, Asia (Singapura, Hong Kong, Timor Leste, Asia (Singapore, Hong Kong, Timor Leste, Shanghai,
Shanghai, Malaysia), Eropa Barat (Inggris), dan Malaysia), West Europe (England), and Cayman
Cayman Islands. Informasi yang berkaitan dengan Islands. Information concerning the geographical
segmen berdasarkan geografis dari Grup disajikan segments of the Group is set out in the table below:
dalam tabel di bawah ini:
Informasi segmen geografis untuk periode yang Information on geographical segment for the period
berakhir pada tanggal 31 Desember 2024: ended 31 December 2024:
2024
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 143.256.544 5.544.063 212.757 2.222.663 151.236.027 Interest and sharia income
Beban bunga dan syariah (45.035.523) (3.371.107) (137.362) (935.115) (49.479.107) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 98.221.021 2.172.956 75.395 1.287.548 101.756.920 Net interest and sharia income
Pendapatan premi - neto 2.520.813 - - - 2.520.813 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 100.741.834 2.172.956 75.395 1.287.548 104.277.733 premium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 22.913.886 527.229 - 6.405 23.447.520 Fees and commisions
Lainnya 18.343.628 272.474 9.813 97.580 18.723.495 Others
Total 41.257.515 799.703 9.813 103.985 42.171.015 Total
(Pembentukan)/pembalikan (Allowance for)/reversal of
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (11.314.308) (615.051) 355 - (11.929.004) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 149.256 1.041 - - 150.297 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (23.681.058) (254.407) (41.119) (14.179) (23.990.763) expenses
Beban umum, administrasi General, administrative
dan lainnya (34.386.919) (185.828) (24.756) (22.180) (34.619.683) expenses and others
Total (58.067.977) (440.235) (65.875) (36.359) (58.610.446) Total
Pendapatan/(beban) bukan Non operating income/
operasional - neto 1.014.015 (79.245) - (590.879) 343.891 (expense) - net
Beban pajak (14.919.990) (314.704) (3.671) - (15.238.365) Tax expense
Laba bersih 58.860.344 1.524.465 16.017 764.295 61.165.121 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 5.382.379 Non-controlling interest
Pemilik Entitas Induk - - - - 55.782.742 Parent Entity
Laporan posisi keuangan Consolidated statement of
Konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.517.435.476 75.116.822 672.234 29.992.080 1.623.216.612 financing - gross
Total aset 2.275.077.684 106.434.035 4.210.018 41.501.525 2.427.223.262 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (560.332.344) (8.174.487) (69.178 ) - (568.576.009) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (576.968.536) (3.223.260) - - (580.191.796) saving deposits
Deposito berjangka (292.929.427) (4.537.725) - - (297.467.152) Time deposits
Total simpanan nasabah (1.430.230.307) (15.935.472) (69.178 ) - (1.446.234.957) Total deposit from customers
Total liabilitas (1.751.615.503) (88.871.873) (3.337.396 ) (16.583.544) (1.860.408.316) Total liabilities
349
Page 1253
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis (lanjutan) Geographical segment (continued)
Informasi segmen geografis untuk periode yang Information on geographical segment for the period
berakhir pada tanggal 31 Desember 2023: ended 31 December 2023:
2023
Eropa Barat/ Cayman Konsolidasian/
Indonesia Asia West Europe Islands Consolidated
Laporan laba rugi dan Consolidated statements of
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 126.198.202 4.408.807 167.059 1.770.402 132.544.470 Interest and sharia income
Beban bunga dan syariah (33.676.303) (2.184.649) (103.294 ) (693.650) (36.657.896) Interest and sharia expense
Pendapatan bunga dan
syariah - neto 92.521.899 2.224.158 63.765 1.076.752 95.886.574 Net interest and sharia income
Pendapatan premi - neto 2.123.046 - - - 2.123.046 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
dan premi - neto 94.644.945 2.224.158 63.765 1.076.752 98.009.620 premium income
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 19.690.608 421.664 - 36.138 20.148.410 Fees and commisions
Lainnya 20.043.935 229.068 11.736 89.697 20.374.436 Others
Total 39.734.543 650.732 11.736 125.835 40.522.846 Total
(Pembentukan)/pembalikan (Allowance for)/reversal of
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
keuangan dan lainnya (9.868.305) (269.532) (6.513 ) (4.357) (10.148.707) others
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and
pemerintah 125.295 - - - 125.295 government bonds - net
Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Beban gaji dan tunjangan (24.154.647) (216.132) (36.322 ) (15.988) (24.423.089) expenses
Beban umum, administrasi General, administrative
dan lainnya (29.244.031) (163.475) (17.827 ) (19.069) (29.444.402) expenses and others
Total (53.398.678) (379.607) (54.149 ) (35.057) (53.867.491) Total
Pendapatan/(beban) bukan Non operating income/
operasional - neto 950.259 (427.329) - (479.612) 43.318 (expense) - net
Beban pajak (14.371.652) (258.604) (2.755 ) - (14.633.011) Tax expense
Laba bersih 57.816.407 1.539.818 12.084 683.561 60.051.870 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 4.991.813 Non-controlling interest
Pemilik Entitas Induk - - - - 55.060.057 Parent Entity
Laporan posisi keuangan Consolidated statement of
Konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah- bruto 1.273.106.236 57.617.329 715.716 28.392.914 1.359.832.195 financing - gross
Total aset 2.044.454.812 88.426.438 4.047.572 37.290.627 2.174.219.449 Total assets
Demand deposits and wadiah
Giro dan giro wadiah (544.200.253) (7.917.572) (241.331 ) - (552.359.156) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (506.286.183) (3.005.306) - - (509.291.489) saving deposits
Deposito berjangka (286.387.272) (3.410.232) - - (289.797.504) Time deposits
Total simpanan nasabah (1.336.873.708) (14.333.110) (241.331 ) - (1.351.448.149) Total deposit from customers
Total liabilitas (1.570.259.063) (71.526.098) (3.240.265 ) (15.417.389) (1.660.442.815) Total liabilities
*)
Untuk tahun yang berakhir pada tanggal 31 Desember 2023. *)
For the year ended 31 December 2023.
58. JAMINAN PEMERINTAH TERHADAP LIABILITAS 58. GOVERNMENT GUARANTEE FOR PAYMENT
PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Undang-undang Republik Indonesia No. Based on the Law of the Republic of Indonesia No. 24
24 tahun 2004 tanggal 22 September 2004 year 2004 dated 22 September 2004 as amended by
sebagaimana telah diubah oleh Peraturan Pemerintah Government Regulation in Lieu of Law No. 3 year 2008
Pengganti Undang-undang Republik Indonesia No. 3 concerning Amendments to Law No. 24 year 2004
tahun 2008 tentang Perubahan atas Undang-undang regarding the Deposit Insurance Corporation. The
No. 24 tahun 2004 tentang Lembaga Penjamin Government of Republic Indonesia has established an
Simpanan, Pemerintah telah membentuk lembaga independent agency called Deposit Insurance
penjaminan independen, yaitu Lembaga Penjamin Corporation (“LPS”), LPS guarantee public funds,
Simpanan (“LPS”) untuk menjamin dana masyarakat including funds from other banks in form of demand
termasuk dana dari bank lain dalam bentuk giro, deposits, time deposits, certificates of deposit, savings
deposito, sertifikat deposito, tabungan dan/atau and/or other equivalent deposits.
bentuk lainnya yang dipersamakan dengan itu.
350
Page 1254
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
58. JAMINAN PEMERINTAH TERHADAP LIABILITAS 58. GOVERNMENT GUARANTEE FOR PAYMENT
PEMBAYARAN BANK UMUM (lanjutan) OBLIGATIONS OF COMMERCIAL BANKS
(continued)
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on the LPS No. 1/PLPS/2023 dated 22 May
Simpanan No. 1/PLPS/2023 tanggal 22 Mei 2023 2023 regarding the Deposit Guarantee Program, the
tentang Program Penjaminan Simpanan, besarnya maximum guaranteed amount for each customer in one
saldo yang dijamin untuk setiap nasabah pada satu bank is Rp2,000,000,000 (full amount).
bank adalah paling tinggi sebesar Rp2.000.000.000
(nilai penuh).
Suku bunga simpanan LPS pada tanggal The interest rate of LPS as of
31 Desember 2024 dan 2023 masing-masing adalah 31 December 2024 and 2023 for deposits denominated
sebesar 4,25% dan 4,25% untuk simpanan dalam in Rupiah is 4.25% and 4.25%, respectively, for
mata uang Rupiah dan masing-masing sebesar deposits denominated in foreign currencies is 2.25%
2,25% dan 2,25% untuk simpanan dalam mata uang and 2.25%, respectively.
asing.
59. TAMBAHAN INFORMASI ARUS KAS 59. ADDITIONAL INFORMATION OF CASH FLOWS
a. Perubahan liabilitas pada aktivitas pendanaan a. Changes of liabilities in financing activities
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan pada laporan arus kas activities in the consolidated statement of cash flow
konsolidasian adalah sebagai berikut: are as follow:
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2024/ Differences 2024/
1 January Arus kas/ due to Lainnya/ 31 December
2024 Cash flow exchange rate Others 2024
Efek-efek yang diterbitkan 50.317.764 (10.621.275) 1.440.279 4.299 41.141.067 Debt securities issued
Pinjaman yang diterima 95.445.459 50.822.496 1.766.126 (118.100) 147.915.981 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 415.171 (16.887) 5.167 111 403.562 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements to
janji dibeli kembali 36.330.064 53.371.351 554.810 - 90.256.225 repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 182.508.458 93.555.685 3.766.382 (113.690) 279.716.835 financing activities
Non-arus kas/Non-cash flow
1 Januari Selisih kurs/ 31 Desember
2023/ Differences 2023/
1 January Arus kas/ due to Lainnya/ 31 December
2023 Cash flow exchange rate Others 2023
Efek-efek yang diterbitkan 45.774.139 4.545.379 (46.047) 44.293 50.317.764 Debt securities issued
Pinjaman yang diterima 62.840.118 32.233.688 366.834 4.819 95.445.459 Fund borrowing
Pinjaman dan efek-efek Subordinated loans and
subordinasi 633.333 (217.151) (678) (333) 415.171 marketable securities
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements to
janji dibeli kembali 24.325.475 11.611.121 (352.682) 746.150 36.330.064 repurchase liabilities
Total liabilitas dari aktivitas Total liabilities from
pendanaan 133.573.065 48.173.037 (32.573) 794.929 182.508.458 financing activities
b. Penerimaan bersih dari pengalihan pengendalian b. Net proceeds from control transfer of a Subsidiary
atas Entitas Anak
Tabel berikut ini merupakan rekonsiliasi arus kas The following table is the reconciliation of cash flow
yang diperoleh dan dilepaskan dalam pengalihan received and released from control transfer of a
pengendalian atas Entitas Anak: Subsidiary:
2024
Imbalan kas yang diterima (Catatan 1g) 1.710.000 Cash consideration received (Note 1g)
Dikurangi saldo kas Entitas Anak Less cash balance of Subsidiary
yang dialihkan pengendaliannya (758.716) in which control is transferred
Penerimaan bersih dari pengalihan Net proceeds from control transfer
pengendalian atas Entitas Anak 951.284 of Subsidiary
351
Page 1255
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT
Kegiatan Jasa Kustodian Custodian Services
Bank Mandiri telah memberikan Jasa Kustodian sejak Bank Mandiri started providing Custodian
tahun 1995. Surat izin operasi telah diperbaharui oleh Services since 1995. The operating license was
Bapepam dan LK berdasarkan Surat Keputusan renewed by Capital Market and Financial Institutions
No. KEP.01/PM/Kstd/1999 tertanggal 4 Oktober 1999. Supervisory Board based on Decree
Kustodian Bank Mandiri merupakan bagian dari unit No. KEP.01/PM/Kstd/1999 dated 4 October 1999. Bank
kerja Financial Institutions Business Group dimana Mandiri’s Custodian, which is the part of Financial
jasa-jasa yang ditawarkan adalah sebagai berikut: Institutions Business Group, provides a full range of
Custodian Services as follows:
a. Penyelesaian transaksi (settlement) jual dan beli a. Settlement and handling services for script and
efek dengan maupun tanpa warkat (scripless). scripless trading transactions;
b. Penyimpanan (safekeeping) dan administrasi b. Safekeeping and administration of marketable
(administration) atas efek-efek maupun dokumen securities and other valuable assets;
berharga lainnya.
c. Pengurusan hak-hak nasabah atas kepemilikan c. Corporate action services which starting from
efek-efek yang disimpan sampai dengan hak administrating the safekeeping of customer’s
tersebut efektif di rekening nasabah (corporate ownership right on marketable securities until that
action). right become effective in the customer’s account;
d. Perwalian (proxy) pada Rapat Umum Pemegang d. Proxy services for its customers’ in General
Saham dan Rapat Umum Pemegang Obligasi. Meeting of Shareholders and General Meeting of
Bondholders;
e. Penyampaian laporan (reporting) dan informasi e. Reporting and information submission related to
(information) yang terkait dengan efek-efek the customers’ marketable securities and/or other
dan/atau dokumen berharga milik nasabah yang valuable assets which are kept and administered
disimpan dan diadministrasikan oleh kustodian by Bank Mandiri’s custodian.
Bank Mandiri.
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank
efek, Kustodian Bank Mandiri memfasilitasinya Mandiri’s Custodian facilitate it through provisions of
dengan menyediakan beragam layanan: various services as follow:
a. Kustodian umum untuk melayani investor yang a. General custodian which provide services for
melakukan investasi pada instrumen pasar modal investors who are investing in capital market or
maupun pasar uang di Indonesia. money market in Indonesia.
b. Kustodian lokal untuk American Depository b. Local custodian for American Depository Receipts
Receipts (ADR) dan Global Depository Receipts (ADR) and Global Depository Receipts (GDR)
(GDR) yang dibutuhkan oleh investor yang akan which is needed by the investors to convert the
melakukan konversi dari saham perusahaan yang companies’ shares which are listed in local and
terdaftar di bursa lokal dan luar negeri (dual/multi overseas stock exchange (dual/multi listing).
listing).
c. Sub-Registry untuk melayani investor yang c. Sub-Registry which provide services for investors
melakukan transaksi dan investasi pada Surat that conduct transaction and investment in
Utang Negara (SUN, baik Obligasi Negara Government Bonds (either in form of Bonds or
maupun Surat Perbendaharaan Negara) serta Treasury Bills) and Bank Indonesia Certificates
Sertifikat Bank Indonesia (SBI). (Sertifikat Bank Indonesia (SBI)).
d. Kustodian mutual fund (reksa dana) dan d. Custodian for mutual funds and discretionary fund
discretionary fund (kontrak pengelolaan dana) issued and managed by investment manager;
yang diterbitkan dan dikelola oleh manajer
investasi.
e. Kustodian Euroclear bagi nasabah yang akan e. Custodian of Euroclear for customer who is
melakukan investasi dan penyelesaian transaksi conducting investment and settlement of securities
efek-efek yang tercatat di Euroclear Operations transactions registered at the Euroclear Operations
Centre, Brussels. Kustodian Bank Mandiri Centre, Brussels. Bank Mandiri’s Custodian is a
merupakan direct member dari Euroclear. direct member of Euroclear.
352
Page 1256
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT (lanjutan) (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank
efek, Kustodian Bank Mandiri memfasilitasinya Mandiri’s Custodian facilitate it through provisions of
dengan menyediakan beragam layanan (lanjutan): various services as follow (continued):
f. Kustodian Pinjam Meminjam Efek (securities f. Securities lending and borrowing as services for
lending and borrowing) bagi nasabah yang ingin customers who want to maximise their investment
memaksimalkan hasil investasinya dengan return by lending their securities to securities
meminjamkan efek-efeknya (saham) kepada companies through intermediary and guarantee of
perusahaan sekuritas melalui perantara dan PT Kliring Penjaminan Efek Indonesia (PT KPEI).
penjaminan PT Kliring Penjaminan Efek
Indonesia (PT KPEI).
g. Kustodian Exchange Traded Fund (ETF) yang g. Custodian for Exchange Traded Fund (ETF) which
diterbitkan dan dikelola oleh manajer investasi issued and managed by an investment manager
dimana unit penyertaannya diperdagangkan di where the unit of participation will be traded on
bursa. stock exchange.
h. Jasa Kustodian Efek Beragun Aset (EBA) h. Custodian for Asset Backed Securities (Efek
berbentuk Kontrak Investasi Kolektif (KIK) yang Beragun Aset (EBA)) in the form of Collective
diterbitkan oleh manajer investasi dan bank Investment Contract (Kontrak Investasi Kolektif
kustodian dalam rangka transaksi sekuritisasi (KIK)) which was issued by the investment
aset yang dimiliki perbankan atau lembaga manager and custodian bank in relation to asset
keuangan lainnya. securitisation transactions owned by banks or
other financial institutions.
Pada tanggal 31 Desember 2024 dan 2023, kustodian As of 31 December 2024 and 2023, Bank Mandiri’s
Bank Mandiri memiliki 19.460 dan 16.846 nasabah Custodian has 19,460 and 16,846 customers,
yang terdiri dari dana pensiun, perusahaan asuransi, respectively, which consist of pension funds, insurance
bank, yayasan, perusahaan sekuritas, reksa dana, companies, banks, foundation, securities companies,
institusi/badan hukum lain maupun perseorangan. mutual funds, other institution/legal entities and
Nilai portofolio berdasarkan mata uang yang disimpan individual customer. Total portfolio by currencies as of
pada tanggal 31 Desember 2024 sebesar 31 December 2024 are amounted to Rp642,827,813,
Rp642.827.813, USD5.356 dan EUR0,1 dan pada USD5,356 and EUR0.1 and as of 31 December 2023
tanggal 31 Desember 2023 sebesar Rp583.282.609, are amounted to Rp583,282,609, USD2,844 and
USD2.844 dan EUR0,6. Aset yang disimpan dalam EUR0.6. Assets kept in custodian services activities are
kegiatan jasa kustodian tidak termasuk dalam laporan not included in the consolidated financial statement of
posisi keuangan konsolidasian Bank Mandiri dan Bank Mandiri and its Subsidiaries.
Entitas Anak.
Bank Mandiri mengasuransikan portofolio nasabah Bank Mandiri has insured the customer’s portfolio kept
yang disimpan di kustodian terhadap kemungkinan in custodians against potential losses arising from
kerugian yang timbul dari penyimpanan dan safekeeping and transfer of securities in accordance
pemindahan efek-efek sesuai dengan ketentuan with the Financial Services Authority’s regulation.
Otoritas Jasa Keuangan.
Kegiatan Wali Amanat Trustee Agent Operations
Bank Mandiri telah memberikan Jasa Wali Amanat Bank Mandiri has been providing Trustee Agent
sejak tahun 1983. Surat izin operasi untuk kegiatan Operations Services since 1983. The operating license
wali amanat telah diperbaharui dan didaftarkan for trust services was renewed and re-registered in
kembali ke Bapepam dan LK berdasarkan Surat Decree of Capital Market and Financial Institutions
Keputusan No. 17/STTD-WA/PM/1999 tertanggal Supervisory Board based on Decree No. 17/STTD-
27 Oktober 1999. Jasa-jasa yang ditawarkan adalah WA/PM/1999 dated 27 October 1999. The type of
sebagai berikut: services are as follows:
a. Jasa wali amanat dan agen pemantau untuk a. Trustee agent for bonds and Medium Term Notes
penerbitan Obligasi dan Medium Term Notes (MTN) issuance
(MTN)
b. Jasa agen pengelola rekening penampungan b. Escrow agent
c. Jasa agen pembayaran c. Paying agent
d. Jasa penampungan dana IPO/Initial Public d. Initial Public Offering/IPO (receiving bank)
Offering
e. Jasa agen penjaminan e. Security agent
353
Page 1257
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT (lanjutan) (continued)
Kegiatan Wali Amanat (lanjutan) Trustee Agent Operations (continued)
Untuk periode yang berakhir pada tanggal As of 31 December 2024, Bank Mandiri as the Trustee
31 Desember 2024, Bank Mandiri selaku Wali Amanat manage 110 customers with the total value of bonds
mengelola 110 emisi Obligasi dan MTN dengan nilai and MTN issued based on currency amounted
emisi berdasarkan mata uang sebesar Rp69.389.196 Rp69,389,196 and for the year ended 31 December
dan untuk tahun yang berakhir pada tanggal 2023 managed 111 customers with the total value of
31 Desember 2023 mengelola 111 emisi Obligasi dan bonds and MTN issued amounted Rp69,296,068.
MTN dengan nilai emisi sebesar Rp69.296.068.
Baik wali amanat maupun kustodian Bank Mandiri Both Bank Mandiri’s trustee operations and custodian
telah mendapat sertifikasi standar mutu pelayanan services have received quality certification ISO
ISO 9001:2015. 9001:2015.
Kegiatan Usaha Bank Berupa Penitipan Dengan Trust Services
Pengelolaan (Trust)
Merupakan layanan penitipan dengan pengelolaan Bank’s trust service is the custodian services of
atas harta milik nasabah (settlor) berdasarkan customer’s assets portfolio (settlor) based on a written
perjanjian tertulis antara Bank Mandiri sebagai trustee agreement between the Bank Mandiri as the trustee
dan nasabah untuk kepentingan pihak yang and customer’s for the benefits of beneficiary.
menerima manfaat (beneficiary).
Bank Mandiri telah mendapatkan izin prinsip dan Bank Mandiri has obtained the license principle and
surat penegasan layanan trust berdasarkan Surat confirmation letter for the trust services based on Bank
Bank Indonesia No. 15/30/DPB1/PB1-1 tanggal Indonesia’s Letter No. 15/30/DPB1/PB1-1 dated
26 April 2013 dan No. 15/32/DPB1/PB1-1 tanggal 26 April 2013 and No. 15/32/DPB1/PB1-1 dated
28 Agustus 2013. 28 August 2013.
Fungsi dari Layanan Trust Bank Mandiri adalah Functions of Bank Mandiri Trust Service are:
sebagai:
a. Agen pembayar (paying agent) yaitu kegiatan a. Paying agent is the activity of receiving and
menerima dan melakukan pemindahan uang transferring money and/or funds, as well as
dan/atau dana, serta mencatat arus kas masuk recording cash in and cash out for and on behalf of
dan kas keluar untuk dan atas nama nasabah the customer (settlor).
(settlor).
b. Agen investasi (investment agent) yaitu b. Investment agent is the activity of placing,
kegiatan menempatkan, mengkonversi, dan converting, and administering the placement of
mengadministrasikan penempatan dana untuk funds for and on behalf of the customer (settlor).
dan atas nama nasabah (settlor).
Layanan Trust Bank Mandiri juga mengelola nasabah Bank Mandiri’s Trust Service also managing customers
dari berbagai segmen, mencakup oil and gas from various segments, including oil and gas company,
company, corporate dan commercial, juga nasabah corporate and commercial, as well as non-profit
non-profit organisation untuk kegiatan pendistribusian organisation customers for the distribution of gas sales
hasil penjualan gas, jual-beli/akuisisi perusahaan, proceeds, company sales/acquisition, and pooling of
penampungan untuk dana bantuan luar negeri dan funds for foreign aid and others.
sebagainya.
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS
Kredit penerusan berdasarkan sumber dana dan Channeling loans based on sources of funds and
sektor ekonomi adalah sebagai berikut: economic sectors are as follows:
2024 2023
Pemerintah: Government:
Pertanian 157.614 163.293 Agriculture
Industri 14.543 14.543 Manufacturing
172.157 177.836
354
Page 1258
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Bank Mandiri telah ditunjuk untuk menatausahakan Bank Mandiri has been appointed to administer the
kredit kelolaan yang diterima oleh Pemerintah loans received by the Government of the Republic of
Indonesia dengan beberapa skema yang saat ini Indonesia through several existing schemes as follows:
(existing) yaitu sebagai berikut:
1. Penerusan pinjaman Kementerian Keuangan 1. Channeling loans from the Ministry of Finance in
dalam berbagai mata uang dari beberapa various currencies from several bilateral and
lembaga keuangan bilateral dan multilateral multilateral financial institutions to finance
untuk membiayai proyek-proyek Pemerintah Government projects through State Owned
melalui BUMN, BUMD dan Pemda, antara lain: Enterprises, Region Owned Enterprises and
Asian Development Bank, Banque Français & Regional Government, such as: Asian
Credit National, Barclays, BNP Paribas, BNP Development Bank, Banque Français & Credit
Paribas & CAI Belgia, Calyon & BNP Paribas, National, Barclays, BNP Paribas, BNP Paribas &
Commonwealth Development Corporation CAI Belgium, Calyon & BNP Paribas,
(“CDC”) NES, Export Finance and Insurance Commonwealth Development Corporation (“CDC”)
Corporation (“EFIC”) Australia, International NES, Export Finance and Insurance Corporation
Development Association (“IDA”), International (“EFIC”) Australia, International Development
Bank for Reconstruction and Development, Association (“IDA”), International Bank for
Japan Bank for International Cooperation, Reconstruction and Development, Japan Bank for
Kreditanstalt Fur Wiederaufbau, Nederlands International Cooperation, Kreditanstalt Fur
Urban Sector Loan & De Nederlandse Wiederaufbau, Nederlands Urban Sector Loan &
Inveseringsbank voor Ontwikkelingslanden NV, De Nederlandse Inveseringsbank voor
Pemerintah Swiss, RDI - KI, Spanyol, U.B Ontwikkelingslanden NV, Swiss Government, RDI -
Denmark, US Export Import Bank dan Overseas KI, Spain, UB Denmark, US Export Import Bank
Economic Cooperation Fund. Namun and Overseas Economic Cooperation Fund.
berdasarkan Peraturan Menteri Keuangan However, based on the Regulation of the Minister
No. 40/PMK.05/2015 tanggal 6 Maret 2015 of Finance No. 40/PMK.05/2015 dated 6 March
bahwa terhitung mulai tanggal 1 Oktober 2015 2015, stated starting from 1 October 2015 the
pengelolaan penatausahaan pinjaman luar negeri administration of overseas loans are managed by
dilakukan oleh Kementerian Keuangan, kecuali the Ministry of Finance, except loans in the form of
pinjaman dalam bentuk Project Aid BI. BI Project Aid.
2. Penerusan pinjaman eksproyek Perusahaan Inti 2. Channeling loans from former of Perusahaan Inti
Rakyat (“PIR”) tetap ada kepada petani dalam Rakyat (“PIR”) are still exists to farmers for
rangka pembangunan kebun rakyat yang meliputi community plantation development which includes
proyek Nucleus Estate & Smallholder (“NES”) the Nucleus Estate & Smallholder (“NES”) ADB
ADB, PIR Khusus dan PIR Lokal. Bank Mandiri project, Special PIR and Local PIR. Bank Mandiri
sebagai penatausaha pengembalian Piutang as the administrator for the repayment of
Negara pada Petani PIR tetap ada, dimana receivables to PIR Farmers continues to exist,
Kementerian Keuangan sebagai pengelola whereas the Ministry of Finance is managing the
pengembalian piutang negara kepada petani dan repayment of receivables to farmers and the
Kementerian Pertanian sebagai pengelola teknis Ministry of Agriculture is managing the technical
pelaksanaan proyek PIR tetap ada. Untuk execution of the PIR Project still exist. The
penyaluran pinjaman Perusahaan Inti Rakyat distribution of Perusahaan Inti Rakyat Perkebunan
Perkebunan (“PIR-Bun”) sudah tidak dilakukan (“PIR-Bun”) loans has stopped.
lagi.
3. Penerusan Pinjaman Dana Reboisasi Hutan 3. Channeling loans of Industrial Plantation Forest
Tanaman Industri (“DRHTI”) dari Kementerian Reforestation (“DRHTI”) from the Ministry of
Lingkungan Hidup dan Kehutanan (“KLHK”). Environment and Forestry (“KLHK”). Since 1999,
Terhitung sejak tahun 1999, KLHK telah the Ministry of Environment and Forestry has
menghentikan penyaluran Dana Reboisasi dalam stopped distributing the Reforestation Loans for
rangka Pinjaman untuk Pembangunan Hutan Industrial Plantation Forests, therefore the DRHTI
Tanaman Industri tersebut, sehingga pinjaman loans which are currently managed by PT Bank
DRHTI yang saat ini dikelola di PT Bank Mandiri Mandiri (Persero) Tbk. are existing DRHTI Loans
(Persero) Tbk. adalah existing Pinjaman DRHTI which were inherited from Participating Bank.
yang berasal dari Bank Peserta Penggabungan.
355
Page 1259
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan)
Kredit penerusan tidak disajikan dalam laporan posisi Channeling loans are not presented in the consolidated
keuangan konsolidasian karena Bank Mandiri dan statement of financial position since the credit risk are
Entitas Anak tidak menanggung risiko atas kredit not borne by the Bank and its Subsidiaries. In
tersebut. Berdasarkan perjanjian tersebut di atas, accordance to the agreement mentioned above, Bank
Bank Mandiri bertugas melakukan penagihan kepada Mandiri is responsible to bill the debtors and made
debitur dan menyetorkan kembali kepada Pemerintah payments to the Government in the principal, including
pembayaran pokok kredit, termasuk bunga dan the interest and other charges such as loan
beban-beban lainnya serta pengelolaan dokumentasi documentation management. As compensation, Bank
kredit. Sebagai gantinya, Bank Mandiri akan Mandiri receives banking fee which varies from 0.50% -
menerima jasa perbankan (banking fee) yang berkisar 2%.
antara 0,50% - 2%.
62. MANAJEMEN RISIKO 62. RISK MANAGEMENT
Bank Mandiri menerapkan manajemen risiko yang Bank Mandiri implements independent risk
independen dan sesuai dengan standar yang merujuk management in accordance with standards that refer to
pada ketentuan dari OJK, Bank Indonesia serta best the regulations of FSA, Bank Indonesia regulation and
practices yang diterapkan di perbankan internasional. international banking best practices. Bank Mandiri
Bank Mandiri menggunakan konsep Enterprise Risk adopts the Enterprise Risk Management (“ERM”)
Management (“ERM”) sebagai salah satu strategi concept as comprehensive and integrated risk
manajemen risiko yang komprehensif dan terintegrasi, management strategy which is customised with the
yang disesuaikan dengan kebutuhan bisnis dan Bank’s business and operational needs. ERM
operasional Bank. Penerapan ERM akan memberikan implementation provides value added benefits to the
nilai tambah (value added) bagi Bank dan Bank’s and its stakeholders.
stakeholders.
ERM adalah sebuah proses pengelolaan risiko yang ERM is a risk management process embedded in
melekat dalam proses bisnis Bank, artinya pengelolaan business strategies and operations that are integrated
risiko menjadi bagian yang menyatu dalam in the Bank’s daily business decision making
pengambilan keputusan bisnis Bank sehari-hari. processes. With ERM, the Bank establishes a
Dengan ERM, Bank akan memiliki kerangka kerja systematic and comprehensive risk management
pengelolaan risiko yang sistematis dan menyeluruh framework (credit risk, market risk, and operational risk)
(risiko kredit, risiko pasar, dan risiko operasional) by connecting the capital management and business
dengan menghubungkan pengelolaan modal dan processes with the risks in holistic approach. In
proses bisnis dengan risiko yang dihadapi secara utuh. addition, ERM also applies integrated risk management
Selain itu, ERM juga menerapkan pengelolaan risiko for the Subsidiaries, to maximise the effectiveness of
secara terintegrasi dengan Entitas Anak untuk supervision and value creation to the Bank based on
memaksimalkan efektivitas pengawasan dan nilai POJK No. 45/POJK.03/2020 concerning Financial
perusahaan berdasarkan POJK No. 45/POJK.03/2020 Conglomeration.
tentang Konglomerasi Keuangan.
Kerangka pengelolaan risiko Bank mengacu pada The Bank’s risk management framework is based on
POJK No. 18/POJK.03/2016 tentang Penerapan POJK No. 18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, Peraturan Implementation of Risk Management for Commercial
Menteri BUMN No. PER-2/MBU/03/2023 tentang Banks, Ministerial Regulation of State-owned
Pedoman Tata Kelola dan Kegiatan Korporasi Enterprise No. PER-2/MBU/03/2023 regarding
Signifikan Badan Usaha Milik Negara, dan POJK Guidelines for Governance and Significant Corporate
No. 17 tahun 2023 tentang Penerapan Tata Kelola Activities of State-Owned Enterprises, and POJK
Bagi Bank Umum. Kerangka pengelolaan risiko Bank No. 17 of the year 2023 concerning The
tercantum dalam Kebijakan Manajemen Risiko Implementation of Good Corporate Governance by
(KMNR), dalam kerangka pengelolaan risiko ini, diatur Commercial Banks. The Bank’s risk management
berbagai kebijakan agar manajemen risiko berfungsi framework is included in Risk Management Policy
sebagai business enabler sehingga bisnis dapat tetap (KMNR), which consists of various policies to support
tumbuh dalam koridor prudential principle dengan risk management function as a business enabler for
menerapkan proses manajemen risiko yang ideal business growth within the corridor of prudential
(identifikasi - pengukuran - pemantauan - pengendalian principle by adopting the ideal risk management
risiko) pada semua level organisasi. processes (identification - measurement - monitoring -
risk control) at all organisation levels.
356
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Sebagai bagian dari proses ERM, Bank Mandiri As part of the ERM process, Bank Mandiri applies a
menerapkan Risk Appetite Statement (“RAS”). RAS Risk Appetite Statement (“RAS”). RAS represents type
merupakan jenis dan tingkat risiko yang sanggup and level of risk that the Bank is able to take/face within
diambil/dihadapi Bank yang berada dalam kapasitas its risk capacity in order to achieve business objectives.
risiko yang dimiliki dalam rangka mencapai tujuan The implementation of the RAS is also synchronized
bisnis. Penerapan RAS juga disinkronkan dengan with the monitoring of Bank Mandiri's Recovery Plan
pemantauan indikator Recovery Plan Bank Mandiri indicators (referring to POJK No. 5 Year 2024 on the
(mengacu pada POJK No. 5 Tahun 2024 tentang Determination of Supervision Status and Handling of
Penetapan Status Pengawasan dan Penanganan Problems of Commercial Banks). The Bank Mandiri
Permasalahan Bank Umum). Adapun Risk Appetite Risk Appetite Statement is as follows:
Statement Bank Mandiri sebagai berikut:
Dimensi/Dimensions Statement
Menjaga laba yang stabil serta sustain sesuai dengan tingkat risiko yang diambil./
Rentabilitas/Rentability
Maintain a stable and sustainable profit in accordance with the level of risk taken.
Menjaga permodalan yang kuat untuk mendukung risiko bisnis yang dihadapi dan
Permodalan/Capital memenuhi ketentuan Regulator./
Maintain capital to support the business risks and comply with regulator requirements.
• Menjaga posisi likuiditas yang kuat dalam berbagai kondisi stress./Maintain a
Likuiditas dan Pendanaan/ strong liquidity position under a variety of stressful conditions.
Liquidity and Funding • Menjaga pendanaan yang stabil dan terdiversifikasi dengan baik./Maintain stable
and well-diversified funding.
• Menjaga kualitas portofolio dan konsentrasi kredit sesuai appetite Bank./Maintain
portfolio quality and credit concentration according to the Bank's appetite.
Risiko Kredit/Credit Risk
• Menjaga biaya kredit pada level yang optimum./Maintain credit costs at optimum
levels.
Menjaga eksposur risiko pasar yang timbul, baik dari aktivitas trading book maupun
banking book, berada dalam appetite yang ditetapkan manajemen./
Risiko Pasar/Market Risk
Maintain market risk exposure arising from both trading book and banking book
activities within the level of appetite set by management.
Menjaga batas toleransi terhadap fraud eksternal, fraud internal serta isu terkait sistem
IT dan kerahasiaan data temasuk kerugian akibat insiden siber sesuai appetite
Risiko Operasional/
Bank./Maintain tolerance level to external fraud, internal fraud and issues related to IT
Operational Risk
systems and data confidentiality including losses due to cyber incidents according to
the Bank’s appetite.
Menjaga batas toleransi atas pelanggaran kepatuhan terhadap regulasi (yang
Risiko Kepatuhan/ berakibat sanksi/denda) sesuai appetite Bank./Maintain tolerance level for violation of
Compliance Risk regulatory compliance (which results in sanctions/fines) according to the Bank’s
appetite.
Menjaga potensi kerugian akibat tuntutan hukum pada tingkat yang rendah./
Risiko Hukum/Legal Risk
Maintain potential losses due to lawsuits at a low level.
Risiko Reputasi/ Menjaga reputasi Bank melalui produk dan layanan yang handal./
Reputation Risk Maintain the Bank's reputation through reliable products and services.
Seluruh risiko-risiko yang dihadapi Bank diukur dan All risks that faced by the Bank are measured and
dipantau secara rutin, baik melalui metode pengukuran monitored on regular basis through internal
internal maupun melalui penyusunan laporan profil measurement method, quarterly risk profile report and
risiko secara triwulanan dan laporan tingkat kesehatan semiannually Bank’s soundness report in order to
Bank secara semesteran, untuk menggambarkan describe all the embedded risks in the Bank’s business
seluruh risiko yang melekat dalam kegiatan bisnis Bank activities, including consolidated Subsidiaries risks.
termasuk risiko Entitas Anak secara konsolidasi.
Grup tidak terekspos risiko pasar, risiko kredit dan There are no market risk, credit risk and liquidity risk
risiko likuiditas pada investasi pemegang unit link, exposed to the Group for policyholders’ investments in
dikarenakan semua risiko ditanggung langsung oleh unit-linked contract, since all credit risk is directly borne
masing-masing pemegang polis. by each policyholder.
357
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Pengawasan aktif Dewan Direksi dan Dewan Active supervision by the Board of Directors and the
Komisaris terhadap aktivitas manajemen risiko Bank, Board of Commissioners in risk management activities,
baik secara langsung maupun tidak langsung directly and indirectly, is implemented through the
dilaksanakan melalui pembentukan komite di bawah establishment of committees at the level of the Board of
supervisi Dewan Komisaris, yaitu Komite Pemantau Commissioners which are Risk Monitoring Committee,
Risiko, Komite Tata Kelola Terintegrasi, Komite Integrated Governance Committee, Remuneration and
Remunerasi dan Nominasi, dan Komite Audit. Adapun Nomination Committee and Audit Committee. The
komite di bawah supervisi Direksi terdiri dari Asset & Executive Committee under the supervision of the
Liability Management Committee (ALCO), Risk Board of Directors consists of Asset & Liability
Management Committee (RMC), Credit Policy Management Committee (ALCO), Risk Management
Committee (CPC) Integrated Risk Committee (IRC), Committee (RMC), Credit Policy Committee (CPC),
Capital & Subsidiaries Committee (CSC), Business Integrated Risk Committee (IRC), Capital &
Committee (BC), Information Technology & Digital Subsidiaries Committee (CSC), Business Committee
Banking Committee (ITDC), Human Capital Policy (BC), Information Technology & Digital Banking
Committee (HCPC), Policy & Procedure Committee Committee (ITDC), Human Capital Policy Committee
(PPC), Credit Committee/Rapat Komite Kredit (RKK), (HCPC), Policy & Procedure Committee (PPC), Credit
Transformation Committee (TC), dan Social & Committee (Rapat Komite Kredit (RKK), Transformation
Enviromental Responsibility Committee (SERC). Committee (TC), and Social & Enviromental
Responsibility Committee (SERC).
Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under
terdapat 5 komite yang berkaitan langsung dengan Board of Directors, 5 committees are directly involved
pengelolaan manajemen risiko yaitu RMC, IRC, ALCO with risk management, i.e. RMC, IRC, ALCO, PPC, and
PPC, dan CPC. Adapun fungsi dan tugas masing- CPC. All functions and key responsibilities are as
masing komite adalah sebagai berikut: follows:
1. Risk Management Committee (RMC) 1. Risk Management Committee (RMC)
Memastikan kecukupan pelaksanaan identifikasi, Ensure the adequacy of the implementation of risk
pengukuran, dan pemantauan risiko, penetapan identification, measurement, and monitoring,
kebijakan dan strategi manajemen risiko dalam establishing policies and risk management
rangka pelaksanaan proses dan system strategies in order to implement effective risk
Manajemen Risiko yang efektif. management system.
2. Integrated Risk Committee (IRC) 2. Integrated Risk Committee (IRC)
Memberikan rekomendasi kepada Direksi Entitas Providing recommendations to the Board of
Utama dalam rangka penerapan Manajemen Directors of the Main Entity, at least with regard to
Risiko Terintegrasi yang komprehensif dan efektif, the drafting and revision or improvement of the
termasuk penyusunan dan perbaikan atau Integrated Risk Management policy based on the
penyempurnaan kebijakan Manajemen Risiko implementation evaluation results. Bank Mandiri as
Terintegrasi berdasarkan hasil evaluasi main entity has established IRC as a fulfillment of
pelaksanaan. Bank Mandiri sebagai Entitas Utama POJK No. 17/POJK.03/2014 concerning The
membentuk IRC sebagai wujud penerapan POJK Implementation of Integrated Risk Management for
No. 17/POJK.03/2014 tentang Penerapan Financial Conglomerates. Members of the IRC
Manajemen Risiko Terintegrasi bagi Konglomerasi include the Board of Directors of the Main Entity
Keuangan. Anggota IRC mencakup Direksi Entitas and its subsidiaries.
Utama dan Entitas Anak.
3. Asset & Liabilities Management Committee 3. Asset & Liabilities Management Committee
(ALCO) (ALCO)
Menjalankan fungsi penetapan strategi Manages Bank’s strategic management of asset
pengelolaan aset dan liabilitas, penetapan suku and liabilities, interest rate, liquidity and other
bunga dan likuiditas, serta hal-hal lain yang areas related to the asset and liability management
terkait dengan pengelolaan aset dan liabilitas of the Bank. Furthermore in condition of financial
Bank. Selain itu pada kondisi tekanan/krisis stress/crisis, ALCO has the function and
keuangan, ALCO juga memiliki tugas dan responsibility to monitor Bank’s risk and financial
wewenang untuk melakukan pemantauan indicators stated in the Recovery Plan in cases
indikator risiko dan keuangan Bank yang where these indicators exceed the set limits.
tercantum dalam Recovery Plan serta
mengusulkan aktivasi Recovery Plan dalam hal
indikator-indikator tersebut melampaui batasan
yang ditetapkan.
358
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under
terdapat 5 komite yang berkaitan langsung dengan Board of Directors, 5 committees are directly involved
pengelolaan manajemen risiko yaitu RMC, IRC, ALCO, with risk management, i.e. RMC, IRC, ALCO and PPC,
PPC, dan CPC. Adapun fungsi dan tugas masing- and CPC. All functions and key responsibilities are as
masing komite adalah sebagai berikut (lanjutan): follows (continued):
4. Policy & Procedure Committee (PPC) 4. Policy & Procedure Committee (PPC)
PPC adalah komite yang bertugas membantu PPC is a committee that assist the Board of
Direksi dalam pengaturan Peraturan Bank dalam Directors in arrangement of Bank’s Regulations in
bentuk ketentuan Mandiri Group, kebijakan atau the form of Mandiri Group's policies, Bank’s
prosedur serta pengaturan pemberian policies or procedures, as well as arrangement of
kewenangan kepada pejabat Bank secara ex- granting authority to Bank’s executives on an ex-
officio. officio basis.
5. Credit Policy Committee (CPC) 5. Credit Policy Committee (CPC)
Membantu Direksi dalam merumuskan Assist the Board of Directors in formulating
kebijakan, mengawasi pelaksanaan kebijakan, policies, overseeing policy implementation,
memantau perkembangan dan kondisi portofolio monitoring the growth and condition of the credit
perkreditan atau pembiayaan serta memberikan and/or financing portfolio, and providing
saran langkah perbaikan, termasuk dalam recommendations for corrective actions, including
membahas dan/atau mengevaluasi agenda evaluating agenda and determining Management
terkait Management Limit dan menetapkan Limit based on the Authority Holder.
Management Limit sesuai kewenangan
memutus.
Komite di bawah supervisi Dewan Komisaris yang Committees formed under Board of Commissioners
memiliki tugas dan tanggung jawab melakukan kajian including Risk Monitoring Committee, Integrated
dan evaluasi atas kebijakan serta pelaksanaan Governance Committee, and Audit Committee, which
manajemen risiko Bank, serta memberikan masukan have tasks and responsibilities to review and evaluate
dan rekomendasi kepada Dewan Komisaris dalam the policy and implementation of Bank's risk
rangka melaksanakan fungsi pengawasan adalah management, as well as providing inputs and
Komite Pemantau Risiko, Komite Tata Kelola recommendations to the Board of Commissioners in
Terintegrasi, dan Komite Audit. order to carry out the monitoring roles.
A. Risiko kredit A. Credit risk
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
sebagai berikut:
1. Tata Kelola dan Struktur Organisasi 1. Governance and Organisational Structure
Bank Mandiri senantiasa berpedoman pada Bank Mandiri is always guided by the Bank
Kebijakan Perkreditan Bank Mandiri dalam Mandiri Credit Policy in managing credit risk
mengelola risiko kredit secara end-to-end end-to-end which is outlined in more detail in
yang secara lebih rinci dituangkan dalam the form of Credit Procedure Standards
bentuk Standar Prosedur Kredit (SPK) dan (SPK) and Product Manuals.
Manual Produk.
Direktorat Manajemen Risiko bersama unit The Risk Management Directorate together
kerja terkait dalam melakukan manajemen with related work units carry out integrated
risiko terintegrasi untuk bertanggung jawab risk management to be responsible for
dalam mengelola 10 jenis risiko yang managing 10 types of risks faced by the
dihadapi Bank beserta Entitas Anak, serta Bank and its Subsidiaries, as well as
membahas dan mengusulkan kebijakan dan discussing and proposing risk management
pedoman pengelolaan risiko. Struktur policies and guidelines. The
organisasi Direktorat Manajemen Risiko organisationalstructure of the Risk
terdiri dari Risk Taking Unit dan Independent Management Directorate consists of the Risk
Risk Management Unit. Risk Taking Unit Taking Unit and the Independent Risk
menjalankan fungsi four-eyes principle, Management Unit. The Risk Taking Unit
sedangkan Independent Risk Management carries out the function of the four-eyes
Unit bertanggung jawab langsung kepada principle, while the Independent Risk
Direktur Manajemen Risiko. Bank Mandiri Management Unit is directly responsible to
menempatkan fungsi analisis kredit yang the Risk Management Director. Bank Mandiri
dilakukan oleh unit bisnis dan unit risiko places the credit analysis function carried out
kredit yang independen. by independent business units and credit risk
units.
359
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following
sebagai berikut (lanjutan): (continued):
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
Kredit
A. Segmen Wholesale A. Wholesale Segment
Proses pengelolaan kredit di segmen The credit management process in the
Wholesale diawali dengan menentukan Wholesale segment begins with
target pasar melalui Loan Portfolio determining the target market through the
Guideline yang menetapkan Industry Loan Portfolio Guideline which determines
Classification (menarik, netral, dan the appropriate Industry Classification
selektif) dan Industry Limit yang sesuai, (attractive, neutral, and selective) and
serta memilih dan menyaring target Industry Limit, as well as selecting and
nasabah melalui Industry Acceptance filtering target customers through Industry
Criteria dan Name Clearance untuk Acceptance Criteria and Name Clearance
menghasilkan pipeline debitur yang to produce a high quality debtor pipeline.
berkualitas.
Proses selanjutnya adalah melakukan The next process is to carry out a credit
credit risk assessment menggunakan risk assessment using a series of credit
serangkaian credit risk tools (credit risk risk tools (credit risk rating, spreadsheet,
rating, spreadsheet, CPA, NAK, dan CPA, NAK, etc.) which is then decided by
sebagainya) yang kemudian diputus oleh the Credit Approval Authority Holder
Pemegang Kewenangan Memutus Kredit (through a Credit Committee Meeting) with
(melalui Rapat Komite Kredit) dengan a four-eye principle involving the Business
four-eyes principle yang melibatkan Unit and Independent Credit Risk
Business Unit dan Credit Risk Management Unit. The four-eye principle
Management Unit secara independen. mechanism is carried out by the Credit
Mekanisme four-eyes principle dilakukan Committee in accordance with the limits of
oleh Credit Committee sesuai limit authority, where the credit termination
kewenangan, dimana proses pemutusan process is carried out through the RKK
kredit dilaksanakan melalui mekanisme. mechanism.
Setelah proses disbursement kredit, After the credit disbursement process, the
risiko kredit dan potensi kegagalan debtor's credit risk and potential failure
debitur harus senantiasa dimonitor dan must always be monitored and detected
dideteksi secara dini Khusus untuk early. Specifically for debtors with potential
debitur berpotensi bermasalah maka problems, further handling needs to be
perlu dilakukan penanganan lebih lanjut carried out, including restructuring,
antara lain mencakup aktivitas collection, and recovery activities.
restrukturisasi, collection, maupun
recovery.
B. Segmen Retail B. Retail Segment
Dengan mempertimbangkan By considering its mass market
karakteristiknya yang mass market, maka characteristics, the credit process is carried
proses kredit dilakukan secara lebih out more automatically using a credit risk
otomatis menggunakan credit risk scorecard, referring to the Risk
scorecard, dengan mengacu pada Risk Acceptance Criteria for each product, and
Acceptance Criteria setiap produk, serta processed through an automated work-
diproses melalui work-flow yang flow (loan factory). The monitoring process
terotomasi (loan factory). Proses is carried out in a portfolio manner.
monitoring dilakukan secara portofolio.
Pemberian kredit di segmen Retail Lending in the Retail segment especially
khususnya pada kredit produktif juga for productive loan also refers to the Loan
mengacu kepada Loan Portfolio Portfolio Guideline.
Guideline.
360
Page 1264
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following
sebagai berikut (lanjutan): (continued):
3. Penilaian Kelayakan Kredit 3. Credit Worthiness Assessment
A. Rating System A. Rating System
Bank Mandiri memiliki Rating System Bank Mandiri has a Rating System known
yang dikenal dengan BMRS (Bank as BMRS (Bank Mandiri Rating System).
Mandiri Rating System). BMRS yang The BMRS that has been developed by
telah dikembangkan oleh Bank terdiri dari the Bank consists of a Rating System for
Rating System untuk segmen Corporate the Corporate and Commercial Banking
and Commercial Banking, Rating System segment, a Rating System for the SME
untuk segmen SME, dan Rating System segment, and a Rating System for
untuk Financial Institution (Bank). Financial Institutions (Banks). By using the
Dengan menggunakan Rating System Rating System for Financial Institutions
untuk Financial Institution (Bank), Bank (Banks), Banks can identify and measure
dapat melakukan identifikasi dan the risk that Counterparty Banks can
pengukuran risiko Bank Counterparty tolerate in providing Credit Line facilities.
yang dapat ditoleransi dalam
memberikan fasilitas Credit Line.
B. Credit Scoring B. Credit Scoring
Bank Mandiri memiliki Credit Bank Mandiri has different Credit Scoring
Scoring yang berbeda untuk setiap for each segment, consisting of: SME
segmen, terdiri dari: SME Scoring, Micro Scoring, Micro Scoring, and Consumer
Scoring, dan Consumer Scoring. Bank Scoring. Bank Mandiri has developed
Mandiri telah mengembangkan generic generic credit scoring for consumer loan
credit scoring untuk segmen kredit segment, and has started to develop
konsumtif dan mulai mengembangkan generic credit scoring for micro productive
generic credit scoring untuk segmen loan segment using internal data
kredit micro productive dengan (transactions, funding and lending) for
menggunakan data internal (transaksi, Existing-to-Bank (“ETB”) customers that
funding, maupun lending) untuk nasabah enables seamless credit process through
Existing-to-Bank (“ETB”) yang Livin’ application and other diverse banking
memungkinkan proses kredit secara channels. For New-to-Bank (NTB)
seamless melalui aplikasi Livin’ dan customers, Bank Mandiri also work with
berbagai channel lainnya. Untuk nasabah alternative credit scoring service provider
New-to-Bank (NTB), Bank Mandiri juga that use external data. Furthermore, Bank
telah bekerja sama dengan penyedia Mandiri has commenced the development
layanan alternative credit scoring yang of a bureau credit scoring utilizing SLIK as
menggunakan data eksternal. Selain itu, external data.
Bank Mandiri mulai mengembangkan
bureau credit scoring yang
menggunakan data eksternal berupa
SLIK.
Model yang telah dikembangkan oleh The models developed by the Bank, both
Bank, baik itu model risiko kredit dan non credit and non-credit risk models, are
kredit, divalidasi secara internal oleh validated internally by the Model Validator,
Model Validator, yaitu fungsi yang which is an independent and separate
independen dan terpisah dari fungsi function from model developer function.
pengembang model. Hal ini dilakukan This is done to ensure quality and validity
untuk meyakini kualitas dan validitas of model. Apart from validation, another
model. Selain validasi, hal lainnya yang thing that is implemented regarding model
diterapkan terkait pengelolaan risiko risk management is the implementation of
model yaitu penerapan kerangka tata a model management governance
kelola pengelolaan model (Model Risk framework (Model Risk Management).
Management).
361
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PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain sbb. in several aspects, including the following
(lanjutan): (continued):
4. Monitoring Kredit 4. Credit Monitoring
Pengelolaan risiko kredit Bank terutama The Bank's credit risk management is primarily
diarahkan untuk meningkatkan directed at improving the balance between
keseimbangan antara ekspansi kredit yang healthy credit expansion and prudent credit
sehat dengan pengelolaan kredit secara management to avoid a decline in quality or
prudent agar terhindar dari penurunan becoming a NPL, as well as managing optimal
kualitas atau menjadi kategori NPL serta capital use through identifying business units,
mengelola penggunaan modal yang optimal segments, products, areas that provide added
melalui identifikasi unit bisnis, segmen, value for the Bank. In addition, in
produk, wilayah yang memberikan nilai implementing credit concentration risk
tambah bagi Bank. Dalam melaksanakan management at the debtor level, Bank Mandiri
pengelolaan risiko konsentrasi kredit di level consistently monitors the BMPK. In general,
debitur, Bank Mandiri secara konsisten the credit process and credit risk management
memonitor BMPK. Secara umum, proses at Bank Mandiri has been carried out end-to-
kredit dan pengelolaan risiko kredit di Bank end and integrated.
Mandiri sudah dilakukan secara end-to-end
dan terintegrasi.
Bank melakukan identifikasi dan deteksi dini The Bank carries out early identification and
terhadap debitur Corporate dan Commercial detection of Corporate and Commercial
dengan kualitas 1 dan 2 melalui ALERT debtors with collectability 1 and 2 through
Tools. Dalam melakukan penilaian dan ALERT Tools. In assessing and monitoring
monitoring kualitas kredit, Bank mengacu credit quality, the Bank refers to Regulator
kepada ketentuan Regulator dengan provisions by prioritizing the principle of
mengedepankan prinsip kehati-hatian prudence by reviewing Pillar 3, namely
dengan cara melakukan reviu atas Pilar 3 business prospects, financial performance and
yaitu prospek usaha, kinerja keuangan, dan debtor's ability to pay. Based on the results of
kemampuan membayar debitur. this analysis, the Bank determines an account
Berdasarkan hasil analisa tersebut, Bank strategy and action plan early to prevent the
menetapkan account strategy dan action occurrence of default.
plan secara dini untuk mencegah terjadinya
gagal bayar.
5. Agunan 5. Collateral
Jenis agunan yang diterima Bank terdiri dari The types of collateral accepted by the Bank
benda bergerak (antara lain agunan tunai, consist of movable objects (including cash
piutang dagang, persediaan barang, mesin, collateral, trade receivables, inventories of
dan surat berharga), dan benda tak bergerak goods, machinery, and securities), and
(antara lain tanah, bangunan, dan mesin), immovable objects (including land, buildings,
Bank mengutamakan agunan dalam bentuk and machinery), Bank prioritizes collateral in
aset tetap. Penilaian agunan dapat dilakukan the form of fixed assets. The collateral
oleh penilai internal atau penilai eksternal appraisal should be carried out by an internal
sebagaimana ketentuan yang berlaku. appraisal or external appraisal according to
the applicable policy.
6. Stress Test 6. Stress Test
Untuk memantau kualitas dan menguji To monitor quality and test the elasticity of
elastisitas kualitas portofolio (NPL dan yield) portfolio quality (NPL and yield) to changes in
terhadap perubahan variabel-variabel economic variables that can impact the Bank's
ekonomi yang dapat berdampak pada capital adequacy, the Bank routinely and ad-
kecukupan modal Bank, Bank secara rutin hoc carries out stress tests on the entire credit
maupun ad-hoc melakukan stress test portfolio, both per large debtor group,
terhadap seluruh portofolio kredit baik per business segment, industries and products
kelompok debitur besar, segmen bisnis, with various scenarios.
industri maupun produk dengan berbagai
skenario.
362
Page 1266
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
6. Stress Test (lanjutan) 6. Stress Test (continued)
Dengan stress test ini, Bank dapat With this stress test, the Bank can understand
memahami kemungkinan potensi negatif the possible negative potential for Bank
terhadap kinerja bisnis Bank Mandiri dan Mandiri's business performance and anticipate
mengantisipasi lebih awal dan mengambil it early and take portfolio control steps and the
langkah-langkah pengendalian portofolio dan most optimal solutions as a short-term and
solusi yang paling optimal sebagai strategi long-term strategy so that the quality of the
jangka pendek maupun jangka panjang Bank's credit portfolio and capital adequacy
sehingga kualitas portofolio kredit dan are well maintained. Bank Mandiri anticipates
kecukupan modal Bank terjaga dengan baik. early and takes portfolio control measures and
Bank Mandiri mengantisipasi lebih awal dan the most optimal solutions as a short-term and
mengambil langkah-langkah pengendalian long-term strategy so that the quality of the
portofolio dan solusi yang paling optimal credit portfolio and the Bank's capital
sebagai strategi jangka pendek maupun adequacy are well maintained.
jangka panjang sehingga kualitas portofolio
kredit dan kecukupan modal Bank terjaga
dengan baik.
7. Recovery Plan dan Resolution Plan 7. Recovery Plan and Resolution Plan
Bank Mandiri telah menyusun Rencana Aksi Bank Mandiri has prepared a Recovery Plan
Pemulihan (Recovery Plan) dan Opsi and Recovery Options as regulated in OJK
Pemulihan (Recovery Options) Regulation No. 5 Year 2024 regarding
sebagaimana diatur dalam Peraturan OJK “Penetapan Status Pengawasan dan
No. 5 Tahun 2024 tentang Penetapan Penanganan Permasalahan Bank Umum.”
Status Pengawasan dan Penanganan Recovery Plan is a plan to address potential
Permasalahan Bank Umum. Recovery Plan financial problems that may occur at the Bank.
merupakan rencana untuk mengatasi The Recovery Options within the Recovery
permasalahan keuangan yang mungkin Plan document are the actions the Bank has
terjadi di Bank. Opsi Pemulihan (Recovery decided to take in response to financial stress
Options) yang terdapat dalam dokumen experienced by the Bank to prevent, recover,
Recovery Plan merupakan pilihan tindakan or improve the financial condition and viability
yang ditetapkan akan dilakukan Bank untuk of the Bank. Recovery Options have been set
merespon tekanan keuangan (financial for four indicator areas, namely capital,
stress) yang dialami oleh Bank dalam liquidity, rentability and asset quality, which
mencegah, memulihkan maupun represent the main vulnerabilities of a Bank to
memperbaiki kondisi keuangan serta financial difficulties. For each indicator in the
keberlangsungan usaha Bank (viability). Recovery Plan, the Bank has set trigger levels
Recovery Options telah ditetapkan untuk to implement recovery options. The trigger
empat area indikator, yaitu permodalan, levels in the Recovery Plan indicators have
likuiditas, rentabilitas, dan kualitas asset been synchronized with the Risk Appetite
sebagai indikator yang mewakili kerentanan Threshold as the starting limit for Early
utama sebuah Bank terhadap kesulitan Contingency Actions.
finansialnya. Untuk setiap indikator pada
Recovery Plan, Bank telah menetapkan
trigger level untuk melaksanakan opsi
pemulihan. Trigger level dalam indikator
Recovery Plan telah dilakukan sinkronisasi
dengan Risk Appetite Threshold sebagai
batasan dimulainya Early Contingency
Actions.
Bank juga telah menyusun Rencana The Bank has also prepared a Resolution Plan
Resolusi (Resolution Plan) sesuai dengan in accordance with the regulations in PLPS
aturan pada PLPS No. 2 Tahun 2024. No. 2 Year 2024. Thre Resolution Plan
Resolution Plan merupakan rencana contains details about the charateristics of the
tindakan resolusi yang berisi antara lain bank and the preferred resolution strategies, in
rincian karateristik Bank dan strategi order to maintain the continuity of the bank’s
tindakan resolusi yang diutamakan critical economic functions without causing
(preferred) untuk Bank tersebut, dalam disruptions to financial system stability.
rangka menjaga keberlangsungan fungsi
ekonomi penting (critical economic function)
Bank tanpa menyebabkan gangguan pada
Stabilitas Sistem Keuangan.
363
Page 1267
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
Manajemen Risiko Kredit dalam Kondisi Credit Risk Management in Endemic COVID-19
Endemi COVID-19 Condition
Selama masa pandemi Covid-19 berlangsung, During the Covid-19 pandemic, Bank Mandiri
Bank Mandiri secara aktif berpartisipasi dalam actively participated in various national programs
berbagai program Pemulihan Ekonomi Nasional initiated by the Government to boost economy
(PEN) yang dicanangkan Pemerintah antara lain recovery (Pemulihan Ekonomi Nasional (PEN)),
penyaluran dana berdasarkan penempatan uang including Government fund’s distribution, loan
negara pada Bank, penjaminan kredit, dan subsidi guarantees, and interest subsidies. Among those
bunga. Diantara program tersebut adalah program programs was a program for debtors affected by
untuk debitur terdampak Covid-19 berdasarkan Covid-19 which was regulated based on
POJK No. 11/POJK.03/2020 serta perubahan POJK No. 11/POJK.03/2020 as well as it’s
keduanya POJK No. 17/POJK.03/2021 yang telah second POJK No. 17/POJK.03/2021 which
berakhir pada Maret 2023, maupun Keputusan ended in March 2023, and also the OJK
Dewan Komisioner (“KDK”) OJK No. Board of Commissioners Decree (“KDK”)
34/KDK.03/2022 terkait sektor, segmen serta No. 34/KDK.03/2022 regarding sectors, segments,
wilayah yang masih memerlukan perlakuan and regions that still require special treatment for
khusus terhadap kredit atau pembiayaan bank credit or bank financing that valid until March 2024.
yang berlaku sampai dengan Maret 2024.
Adapun sebagai tindak lanjut dari berakhirnya Following the expiration of OJK Board of
KDK OJK No. 34/KDK.03/2022 pada tanggal Commissioners Decree No. 34/KDK.03/2022 on
31 Maret 2024, OJK menerbitkan Siaran Pers 31 March 2024, OJK issued a Press Release
(“SP”) OJK Nomor SP-41/OJK/GKPB/III/2024 (“SP”) numbered SP-41/OJK/GKPB/III/2024
perihal Pengumuman Berakhirnya Stimulus regarding the Announcement of the Termination of
Restrukturisasi Kredit Perbankan Dalam Rangka the Credit Restructuring Stimulus for Banks in the
Penanganan Pandemi Covid-19, Bank Context of Handling the Covid-19 Pandemic.
melanjutkan skema restrukturisasi kredit kepada Banks will continue the credit restructuring scheme
debitur yang sudah berjalan sampai dengan for borrowers that have already commenced until
pelunasan kredit. the repayment of the loan.
Pasca masa pandemi Covid-19, perkembangan Post-Covid-19 pandemic, economic development
ekonomi menunjukkan arah pemulihan yang has shown increasingly positive signs of recovery,
semakin baik disertai dengan juga penurunan accompanied by a significant decrease in the
portfolio Restrukturisasi COVID-19 dari posisi COVID-19 Restructuring portfolio from its highest
tertinggi sebesar Rp96.490.149 pada Juni 2021 position of Rp96,490,149 in June 2021 to
menjadi sebesar Rp9.245.517 pada posisi Rp9,245,517 in December 2024.
Desember 2024.
Secara bankwide, pada Desember 2024, besarnya At bankwide level, in December 2024, Bank
NPL% dan NPL coverage Bank Mandiri telah Mandiri NPL% and NPL coverage was
memadai. Memperhatikan kondisi tersebut, Bank adequate. Considering these conditions, the
cukup menyakini telah berhasil mengelola Bank is quite confident that it has successfully
portofolio kredit terdampak pandemi dengan baik. managed the pandemic-affected credit portfolio.
Hal tersebut juga tercermin saat berakhirnya This confidence is also reflected in the fact that the
relaksasi terbatas KDK OJK No. 34/KDK.03/2022 end of the limited relaxation period under
pada 31 Maret 2024 tidak menimbulkan lonjakan KDK OJK No. 34/KDK.03/2022 on 31 March 2024
yang berarti bagi Bank yang menunjukkan did not result in any significant spike,
keberhasilan Bank melakukan soft landing pasca demonstrating the Bank's success in achieving a
relaksasi. post-relaxation soft landing.
364
Page 1268
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya supports
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2024 and 2023
posisi keuangan konsolidasian pada tanggal are as follows:
31 Desember 2024 dan 2023 adalah sebagai
berikut:
2024 2023
Current account with
Giro pada Bank Indonesia 105.146.044 108.605.322 Bank Indonesia
Giro pada bank lain 46.637.684 36.573.885 Current account with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 63.228.375 73.887.200 and other banks
Efek-efek**) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.886.578 9.613.295 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 1.779.038 1.425.783 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 718.802 690.638 Amortised cost
Non-pemerintah Non-government
Diukur pada nilai wajar Fair value through
melalui laba rugi 11.157.909 9.752.030 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 45.249.563 47.383.080 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 8.220.183 5.200.667 Amortised cost
Diukur pada biaya perolehan 3.231.978 1.186.153 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 12.078.509 profit or loss
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 82.065.670 90.640.924 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 153.035.870 163.194.756 Amortised cost
Diukur pada biaya perolehan 22.560.953 34.541.812 At cost
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 28.551.228 24.549.900 transactions
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 8.290.138 22.692.928 agreements to resell
Tagihan derivatif 7.761.508 1.994.931 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah*) receivables/financing*)
Korporasi 603.077.918 471.902.013 Corporate
Komersial 274.963.443 221.359.876 Commercial
Retail 430.923.203 385.239.379 Retail
Syariah 264.897.403 228.232.308 Sharia
Piutang pembiayaan konsumen 40.638.953 32.036.752 Consumer financing receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 5.653.739 5.419.072 leases
Tagihan akseptasi 9.282.525 14.671.676 Acceptance receivables
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, *) Segments of risk management are classified into Corporate,
Komersial, Retail, dan Syariah. Commercial, Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis **) Excluding marketable securities which are the investment from the
unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries policyholder’s unit-link which has no credit risk exposure.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari ***) Excluding government bonds which are the investment from the
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries’ policyholder’s unit-link which has no credit risk exposure.
365
Page 1269
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2024 and 2023
posisi keuangan konsolidasian pada tanggal are as follows (continued):
31 Desember 2024 dan 2023 adalah sebagai
berikut (lanjutan):
2024 2023
Aset lain-lain Other assets
Pendapatan yang masih akan
diterima 10.923.073 10.258.180 Accrued income
Piutang transaksi Receivables from
nasabah 3.362.133 2.960.484 customer transactions
Tagihan terkait dengan transaksi Receivables from transactions
ATM dan kartu kredit 2.271.878 7.379.393 related to ATM and credit card
Tagihan kepada pemegang polis 415.944 296.997 Receivables from policyholders
Penjualan efek-efek yang Receivables from sales of
masih akan diterima 155.629 570.711 marketable securities
Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan 802.754 1.391.944 bonds pledged as collateral
2.263.279.624 2.025.730.598
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
administratif setelah cadangan kerugian accounts net after allowance for impairment losses
penurunan nilai pada tanggal 31 Desember 2024 as of 31 December 2024 and 2023 are as follows:
dan 2023 adalah sebagai berikut:
2024 2023
Bank garansi yang diterbitkan 137.700.405 113.766.176 Bank guarantees issued
Fasilitas kredit yang diberikan yang
belum digunakan*) 90.593.269 86.748.253 Unused loan facilities*)
Letter of credit yang tidak dapat Outstanding irrevocable
dibatalkan yang masih berjalan 22.400.690 20.827.041 letter of credit
Standby letter of credit 12.288.826 14.733.445 Standby letter of credit
262.983.190 236.074.915
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities
belum digunakan.
Tabel di atas menggambarkan eksposur The above table represents the maximum financial
maksimum aset keuangan atas risiko kredit bagi assets exposure on credit risk for Bank Mandiri
Bank Mandiri dan Entitas Anak pada tanggal and Subsidiaries as of 31 December 2024 and
31 Desember 2024 dan 2023, tanpa 2023, without taking into account any collateral
memperhitungkan agunan atau pendukung kredit held or other credit support. For financial assets in
lainnya. Untuk aset keuangan dalam laporan the consolidated statement of financial position, the
posisi keuangan konsolidasian, eksposur di atas exposures set out above are based on carrying
ditentukan berdasarkan nilai tercatat seperti amounts as reported in the consolidated financial
yang diungkapkan pada laporan keuangan statements.
konsolidasian.
366
Page 1270
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit risk exposure
a) Sektor geografis a) Geographical sectors
Tabel berikut menggambarkan rincian The following table breaks down Bank Mandiri
eksposur kredit Bank Mandiri dan Entitas and its subsidiaries’ credit exposure at their
Anak pada nilai bruto (tanpa gross amounts (without taking into account
memperhitungkan cadangan kerugian any allowance for impairment losses, collateral
penurunan nilai, agunan atau pendukung held or other credit support), as categorised by
kredit lainnya), yang dikategorikan geographical region as of 31 December 2024
berdasarkan area geografis pada tanggal and 2023. In the following table, Bank Mandiri
31 Desember 2024 dan 2023. Untuk tabel ini, and its Subsidiaries have allocated exposures
Bank Mandiri dan Entitas Anak telah based on the geographical area where the
mengalokasikan eksposur area berdasarkan transactions are recorded.
wilayah geografis dimana kantor pencatatan
transaksi dilakukan.
2024
****)
Jawa Lain-lain****) /
dan/and Bali Sumatera Kalimantan Sulawesi Others Total
Giro pada Current accounts with
Bank Indonesia 105.146.044 - - - - 105.146.044 Bank Indonesia
Giro pada Current accounts with
bank lain 33.117.502 1 46 - 13.550.890 46.668.439 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 56.227.776 - 125.000 - 6.877.278 63.230.054 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 6.307.186 - - - 4.579.392 10.886.578 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.779.038 1.779.038 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi - - - - 718.802 718.802 Amortised cost
Non-pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.835.081 - - - 323.275 11.158.356 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 44.685.969 - - - 580.359 45.266.328 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 7.244.141 - - - 992.102 8.236.243 Amortised cost
Diukur pada biaya
perolehan 3.241.531 - - - - 3.241.531 At cost
Obligasi pemerintah ***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 - - - - 17.761.405 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 76.832.496 - - - 5.233.174 82.065.670 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 142.441.103 - - - 10.594.767 153.035.870 Amortised cost
Diukur pada biaya
perolehan 22.560.953 - - - - 22.560.953 At cost
Tagihan lainnya - Other receivables-trade
transaksi perdagangan 29.732.692 - - - 241.425 29.974.117 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 8.290.138 - - - - 8.290.138 to resell
Tagihan derivatif 7.579.322 - - - 182.186 7.761.508 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 429.370.155 51.095.695 10.616.701 24.396.049 103.201.699 618.680.299 Corporate
Komersial 186.494.470 43.780.899 37.952.463 15.000.003 2.433.125 285.660.960 Commercial
Retail 281.223.501 79.424.315 35.472.524 36.624.422 10.959.965 443.704.727 Retail
Syariah 165.745.732 66.832.059 19.106.724 13.960.948 9.525.163 275.170.626 Sharia
Piutang pembiayaan Consumer financing
konsumen 25.550.231 6.342.235 5.162.552 4.346.104 172.184 41.573.306 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 4.711.290 461.340 336.805 218.446 29.195 5.757.076 leases
Tagihan akseptasi 8.999.195 - - - 314.670 9.313.865 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 8.509.445 481.916 230.879 355.188 1.345.645 10.923.073 Accrued Income
Piutang transaksi Receivables from customer
nasabah 3.368.645 - - - - 3.368.645 transactions
Tagihan terkait dengan Receivables from transactions
transaksi ATM dan related to ATM and
kartu kredit 2.271.878 - - - - 2.271.878 credit card
Tagihan kepada Receivables to
pemegang polis 415.944 - - - - 415.944 policyholders
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 150.277 - - - 5.352 155.629 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 802.754 - - - - 802.754 bonds pledged as collateral
1.689.616.856 248.418.460 109.003.694 94.901.160 173.639.686 2.315.579.856
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) ****)
Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. Others include portfolios in Papua and overseas branches.
367
Page 1271
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
2023
Jawa Lain-lain****)/
dan/and Bali Sumatera Kalimantan Sulawesi Others****) Total
Giro pada Current accounts with
Bank Indonesia 108.605.322 - - - - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain 28.796.884 5 428 - 7.808.773 36.606.090 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 62.117.730 190.000 65.000 150.000 11.365.427 73.888.157 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 5.680.822 - - - 3.932.473 9.613.295 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain - - - - 1.425.783 1.425.783 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi - - - - 690.638 690.638 Amortised cost
Non-pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.757.095 - - - - 9.757.095 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 46.477.179 - - - 920.838 47.398.017 Fair value through OCI
Diukur pada biaya
perolehan
diamortisasi 4.248.945 - - - 968.792 5.217.737 Amortised cost
Diukur pada biaya
perolehan 1.300.883 - - - - 1.300.883 At cost
Obligasi pemerintah ***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - - - - 12.078.509 profit or loss
Diukur pada nilai wajar
melalui penghasilan
komprehensif lain 90.640.924 - - - - 90.640.924 Fair value through OCI
Diukur pada biaya
perolehan diamortisasi 163.194.756 - - - - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - - - - 34.541.812 At cost
Tagihan lainnya - Other receivables - trade
transaksi perdagangan 25.844.392 - - - 200.161 26.044.553 transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 22.692.928 - - - - 22.692.928 to resell
Tagihan derivatif 1.862.557 - - - 132.374 1.994.931 Derivatives receivables
Kredit yang diberikan Loans and sharia
dan piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 341.746.589 37.314.490 6.504.337 19.951.960 83.137.199 488.654.575 Corporate
Komersial 157.186.462 36.714.332 25.446.684 10.688.853 3.808.823 233.845.154 Commercial
Retail 255.253.187 70.280.790 31.016.720 33.195.531 9.678.701 399.424.929 Retail
Syariah 146.698.505 56.042.446 15.646.467 11.727.492 7.792.627 237.907.537 Sharia
Piutang pembiayaan Consumer financing
konsumen 20.243.294 4.962.397 3.976.394 3.378.503 189.208 32.749.796 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 4.831.865 262.417 246.374 125.414 23.172 5.489.242 leases
Tagihan akseptasi 13.126.393 - - - 1.667.495 14.793.888 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 8.133.984 427.858 168.667 353.436 1.174.235 10.258.180 Accrued income
Piutang transaksi Receivables from customer
nasabah 2.969.136 - - - - 2.969.136 transactions
Tagihan terkait dengan Receivables from transactions
transaksi ATM dan related to ATM and
kartu kredit 7.379.393 - - - - 7.379.393 credit card
Tagihan kepada Receivables to
pemegang polis 296.997 - - - - 296.997 policyholders
Penjualan efek-efek Receivables from
yang masih sales of marketable
harus diterima 568.178 - - - 2.533 570.711 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 1.391.944 - - - - 1.391.944 bonds pledged as collateral
1.577.666.665 206.194.735 83.071.071 79.571.189 134.919.252 2.081.422.912
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) ****)
Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. Others include portfolios in Papua and overseas branches.
368
Page 1272
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts are as follows:
2024
Jawa Lain-lain**)/
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 135.721.611 331.051 32.259 25.680 2.446.902 138.557.503 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 50.590.260 6.504.322 1.131.402 267.295 32.298.069 90.791.348 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 21.543.558 18.450 - - 877.655 22.439.663 letter of credit
Standby letter of credit 11.697.117 70.124 - - 541.448 12.308.689 Standby letter of credit
219.552.546 6.923.947 1.163.661 292.975 36.164.074 264.097.203
2023
Jawa Lain-lain**)/
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 111.755.316 461.562 52.231 61.121 2.270.223 114.600.453 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 47.457.497 6.832.486 1.499.775 427.547 30.759.661 86.976.966 Unused loan facilities*)
Letter of credit yang tidak dapat
dibatalkan yang Outstanding irrevocable
masih berjalan 19.847.952 - - - 1.034.020 20.881.972 letter of credit
Standby letter of credit 13.985.388 69.604 - - 704.290 14.759.282 Standby letter of credit
193.046.153 7.363.652 1.552.006 488.668 34.768.194 237.218.673
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card
kredit yang belum digunakan. facilities
**) Lain-lain termasuk portofolio di daerah Papua dan cabang **) Others include portfolios in Papua and overseas branches.
luar negeri.
369
Page 1273
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri b) Industry sectors
Tabel berikut ini menggambarkan rincian The following table describe Bank’s credit
eksposur kredit Bank pada nilai bruto (tanpa exposure at gross amounts (without taking into
memperhitungkan cadangan kerugian account any allowance for impairment losses,
penurunan nilai, agunan atau pendukung collateral held or other credit support), as
kredit lainnya), yang dikategorikan categorised by industry sectors as of
berdasarkan sektor industri pada tanggal 31 December 2024 and 2023.
31 Desember 2024 dan 2023.
2024
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/ ****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
Giro pada - 105.146.044 - - - - 105.146.044 Current accounts with
Bank Indonesia Bank Indonesia
Giro pada Current accounts with
bank lain - 46.668.439 - - - - 46.668.439 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 63.230.054 - - - - 63.230.054 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.886.578 - - - - - 10.886.578 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.779.038 - - - - - 1.779.038 income
Diukur pada biaya
perolehan
diamortisasi 718.802 - - - - - 718.802 Amortised cost
Diukur pada biaya
perolehan - - - - - - At cost
Non-Pemerintah Non government
Diukur pada nilai wajar Fair value through
melalui laba rugi - 11.057.404 21.731 15 48.833 30.373 11.158.356 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 42.650.923 119.032 386.277 506.815 1.603.281 45.266.328 income
Diukur pada biaya
perolehan
diamortisasi - 5.034.926 631.127 245.000 1.586.142 739.048 8.236.243 Amortised cost
Diukur pada biaya
perolehan - 2.682.731 - - 213.800 345.000 3.241.531 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 - - - - - 17.761.405 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 82.065.670 - - - - - 82.065.670 income
Diukur pada biaya
perolehan
diamortisasi 153.035.870 - - - - - 153.035.870 Amortised cost
Diukur pada biaya
perolehan 22.560.953 - - - - - 22.560.953 At cost
Tagihan lainnya - Other receivables -
transaksi perdagangan - 1.753.545 - - - 28.220.572 29.974.117 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 8.290.138 - - - - 8.290.138 agreements
Tagihan derivatif - 3.631.354 877.100 216 2.673.918 578.920 7.761.508 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 85.081.375 8.101.679 285.310.062 32.237.613 137.660.676 70.288.894 618.680.299 Corporate
Komersial - 1.735.764 100.195.185 56.309.051 88.085.089 39.335.871 285.660.960 Commercial
Retail - 53.922 25.616.926 43.506.687 110.664.838 263.862.354 443.704.727 Retail
Syariah 25.658.512 5.806.852 12.754.202 24.252.209 22.883.334 183.815.517 275.170.626 Sharia
Piutang pembiayaan Consumer financing
konsumen 45.265 120.151 113.459 69.112 67.538 41.157.781 41.573.306 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 3.938 10.348 19.577 35.238 17.077 5.670.898 5.757.076 leases
Tagihan akseptasi - 1.056.048 2.726.997 85.489 - 5.445.331 9.313.865 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 1.949.949 420.961 699.472 224.822 140.370 7.487.499 10.923.073 Accrued income
Piutang transaksi Receivables from
nasabah - - - - - 3.368.645 3.368.645 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 2.271.878 2.271.878 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 415.944 - - - - 415.944 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 155.629 - - - - 155.629 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan - 802.754 - - - - 802.754 pledged as collateral
401.547.355 308.825.610 429.084.870 157.351.729 364.548.430 654.221.862 2.315.579.856
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan, ****)
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial. Others including trading, restaurant and hotel, mining, transportation,
warehousing and communication, construction, gas and water, and social
services.
370
Page 1274
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
2023
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain ****)/
Government Bank Manufacturing Agriculture services Others****) Total
Giro pada Current accounts with
Bank Indonesia - 108.605.322 - - - - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain - 36.606.090 - - - - 36.606.090 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain - 73.888.157 - - - - 73.888.157 other banks
Efek-efek **) Marketable securities**)
Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 9.613.295 - - - - - 9.613.295 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 1.425.783 - - - - - 1.425.783 income
Diukur pada biaya
perolehan
diamortisasi 690.638 - - - - - 690.638 Amortised cost
Non-Pemerintah Non government
Diukur pada nilai wajar - 9.494.926 29.812 13 79.588 152.756 9.757.095 Fair value through
melalui laba rugi profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain - 43.576.589 144.021 380.819 632.716 2.663.872 47.398.017 income
Diukur pada biaya
perolehan
diamortisasi - 1.868.037 512.000 245.000 1.659.736 932.964 5.217.737 Amortised cost
Diukur pada biaya
perolehan - 433.084 75.000 85.000 213.800 493.999 1.300.883 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 12.078.509 - - - - - 12.078.509 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 90.640.924 - - - - - 90.640.924 income
Diukur pada biaya
perolehan
diamortisasi 163.194.756 - - - - - 163.194.756 Amortised cost
Diukur pada biaya
perolehan 34.541.812 - - - - - 34.541.812 At cost
Tagihan lainnya - Other receivables-
transaksi perdagangan - 1.544.564 - - - 24.499.989 26.044.553 trade transactions
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
janji dijual kembali - 22.688.379 - - 4.549 - 22.692.928 agreements
Tagihan derivatif - 28.932 - - - 1.965.999 1.994.931 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/
syariah*) financing*)
Korporasi 59.690.119 6.526.940 244.885.113 31.304.254 92.736.188 53.511.961 488.654.575 Corporate
Komersial - 1.596.142 75.274.796 51.693.660 73.043.037 32.237.519 233.845.154 Commercial
Retail - 58.970 21.657.576 41.134.628 100.253.211 236.320.544 399.424.929 Retail
Syariah 20.953.214 5.869.696 11.796.536 17.868.523 20.150.979 161.268.589 237.907.537 Sharia
Piutang pembiayaan Consumer financing
konsumen 52.708 95.885 116.525 74.139 102.359 32.308.180 32.749.796 receivables
Investasi bersih dalam Net investment finance
sewa pembiayaan 5.077 9.599 66.330 77.552 34.129 5.296.555 5.489.242 leases
Tagihan akseptasi - 1.415.573 2.262.557 13.466 - 11.102.292 14.793.888 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
akan diterima 5.818.797 1.747.831 1.552.173 237.239 289.233 612.907 10.258.180 Accrued income
Piutang transaksi Receivables from
nasabah - 27.808 - - - 2.941.328 2.969.136 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 7.379.393 7.379.393 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 296.997 - - - - 296.997 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 570.711 - - - - 570.711 securities
Tagihan atas obligasi Receivables from
pemerintah yang - 1.391.944 - - - - 1.391.944 government bonds
diagunkan pledged as collateral
398.705.632 318.342.176 358.372.439 143.114.293 289.199.525 573.688.847 2.081.422.912
*) *)
Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) ****)
Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan, Others including trading, restaurant and hotel, mining, transportation,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial. warehousing and communication, construction, gas and water, and social
services.
371
Page 1275
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts items are as follows:
2024
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
Government Bank Manufacturing Agriculture services Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang
diterbitkan 2.382 51.064.346 40.619.857 568.693 32.156 46.270.069 138.557.503 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 26.371.180 2.614.575 5.345.452 3.725.464 47 52.734.630 90.791.348 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 25.389 8.366.219 124.537 1.779.398 12.144.120 22.439.663 letter of credit
Standby letter of credit - 210.044 2.268.237 38.581 2.065.350 7.726.477 12.308.689 Standby letter of credit
26.373.562 53.914.354 56.599.765 4.457.275 3.876.951 118.875.296 264.097.203
2023
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
Government Bank Manufacturing Agriculture services Others**) Total
Rekening administratif Administrative accounts
Bank garansi yang
diterbitkan 3.750 30.646.861 33.567.311 560.228 2.919 49.819.384 114.600.453 Bank guarantees issued
Fasilitas kredit yang
diberikan yang
belum digunakan*) 25.393.231 2.337.331 4.726.587 1.950.683 - 52.569.134 86.976.966 Unused loan facilities*)
Letter of credit yang
tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan - 650.808 2.496.570 147.711 4.056.376 13.530.507 20.881.972 letter of credit
Standby letter of credit - 299.776 2.879.219 18.443 1.988.446 9.573.398 14.759.282 Standby letter of credit
25.396.981 33.934.776 43.669.687 2.677.065 6.047.741 125.492.423 237.218.673
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card facilities
kredit yang belum digunakan.
**) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, **) Others including trading, restaurant and hotel, mining,
pengangkutan, pergudangan dan komunikasi, konstruksi, transportation, warehousing, construction, gas and water, and
listrik, gas dan air, dan jasa sosial. social services
372
Page 1276
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (ii) Financial assets quality
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial
semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding
kredit (diluar cadangan kerugian penurunan allowance for impairment losses) for financial
nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial
syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are
dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9,
berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15):
dan 15):
2024
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro pada Bank Indonesia 13.838.304 - - - 13.838.304 Current accounts with Bank Indonesia
Giro pada bank lain 1.480.874 - - - 1.480.874 Current accounts with other banks
Penempatan pada bank Indonesia Placement with Bank Indonesia
dan bank lain 36.127.975 - - - 36.127.975 and other banks
Efek-efek*) Marketable securities*)
Pemerintah 23.303.366 - - - 23.303.366 Government
Non pemerintah 5.814.920 - - - 5.814.920 Non government
Obligasi pemerintah*) 35.419.634 - - - 35.419.634 Government bonds*)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 319.422 - - 43.429 362.851 transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 255.049.260 9.885.245 4.991.430 5.244.691 275.170.626 receivables/financing
Tagihan akseptasi 185.145 - - - 185.145 Acceptance receivables
371.538.900 9.885.245 4.991.430 5.288.120 391.703.695
*) Termasuk aset keuangan yang diukur pada nilai wajar melalui *) Include financial assets measured at fair value through profit or
laba rugi loss
2023
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro pada Bank Indonesia 17.085.893 - - - 17.085.893 Current accounts with Bank Indonesia
Giro pada bank lain 2.074.473 - - - 2.074.473 Current accounts with other banks
Penempatan pada bank Indonesia Placement with Bank Indonesia
dan bank lain 15.354.885 - - - 15.354.885 and other banks
Efek-efek*) Marketable securities*)
Pemerintah 24.891.839 - - - 24.891.839 Government
Non pemerintah 3.078.370 - - - 3.078.370 Non government
Obligasi pemerintah*) 43.483.542 - - - 43.483.542 Government bonds*)
Tagihan lainnya - transaksi Other receivables - trade
perdagangan 229.496 - - 43.429 272.925 transactions
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 216.034.835 12.003.036 4.917.205 4.952.461 237.907.537 receivables/financing
Tagihan akseptasi 431.228 - - - 431.228 Acceptance receivables
322.664.561 12.003.036 4.917.205 4.995.890 344.580.692
*) Termasuk aset keuangan yang diukur pada nilai wajar melalui *) Include financial assets measured at fair value through profit or
laba rugi loss
373
Page 1277
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial
semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding
kredit (diluar cadangan kerugian penurunan allowance for impairment losses) for financial
nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial
syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are
dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9,
berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15) (continued):
dan 15) (lanjutan):
2024
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 1.301.664 - - - 1.301.664 Bank guarantees issued
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 364.586 - - - 364.586 letter of credit
Standby letter of credit 739.062 - - - 739.062 Standby letter of credit
2.405.312 - - - 2.405.312
2023
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 1.968.401 - - - 1.968.401 Bank guarantees issued
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 365.975 - - - 365.975 letter of credit
Standby letter of credit 869.436 - - - 869.436 Standby letter of credit
3.203.812 - - - 3.203.812
Tingkat tinggi High grade
(a) Giro dan penempatan pada Bank (a) Current accounts and placements with
Indonesia, giro dan penempatan pada Bank Indonesia, current accounts and
bank lain yaitu giro atau penempatan placements with other banks are current
pada institusi Pemerintah, institusi accounts or placements with the
Pemerintah Daerah, bank yang Government institutions, Local
terdaftar di bursa serta transaksi Government institutions, banks listed on
dengan bank yang memiliki reputasi the stock exchange and transactions
baik dengan tingkat kemungkinan with reputable banks with low probability
gagal bayar atas kewajiban yang of default on liabilities.
rendah.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are
surat berharga yang diterbitkan oleh securities issued by Government,
Pemerintah, efek-efek dan obligasi securities and bonds that are included in
yang termasuk dalam investment grade investment grade with rating at least
dengan rating minimal idBBB (Pefindo), idBBB (Pefindo), BBB+ (S&P), Baa1
BBB+ (S&P), Baa1 (Moody’s) atau (Moody’s) or BBB+ (Fitch).
BBB+ (Fitch).
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are
yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with excellent payments history
riwayat pembayaran yang sangat baik and never being in arrears throughout
dan tidak pernah menunggak the financing period and debtors whose
sepanjang jangka waktu pembiayaan accounts have never been restructured.
dan debitur dengan riwayat tidak
pernah direstrukturisasi.
(d) Aset lain-lain yaitu piutang kepada (d) Other assets are receivables from
Pemerintah (termasuk Bank Indonesia) Government (including Bank Indonesia)
atau Pemerintah Daerah seperti or local government such as income
piutang pendapatan yang masih akan receivables.
diterima.
374
Page 1278
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Tingkat standar Standard grade
(a) Giro dan penempatan pada bank lain (a) Current accounts and placements with
yaitu giro atau penempatan pada bank other banks are current accounts or
yang tidak terdaftar di bursa. placements with non-listed banks.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are
surat berharga yang termasuk dalam non-investment grade securities with a
non-investment grade dengan rating minimum rating of idBB (Pefindo), BBB-
minimal idBB (Pefindo), BBB- (S&P), (S&P), Baa3 (Moody’s) or BBB- (Fitch).
Baa3 (Moody’s) atau BBB- (Fitch).
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are
yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with a good payment history and
riwayat pembayaran yang baik dan debtors whose accounts have been
debitur dengan riwayat pernah restructured.
direstrukturisasi.
(d) Aset lain-lain yaitu aset keuangan (d) Other assets are financial assets other
lainnya selain piutang pendapatan than income receivables from
yang masih akan diterima kepada Government or Local Government such
Pemerintah atau Pemerintah Daerah as other receivables to third parties.
seperti tagihan rupa-rupa kepada pihak
ketiga lainnya.
Berdasarkan PSAK 107, aset keuangan According to SFAS 107, past due financial
yang telah jatuh tempo ditentukan ketika assets are determined when the debtor fails to
debitur gagal melakukan pembayaran sesuai make payments on schedule. The table below
jadwal. Tabel di bawah menunjukkan aging shows aging analysis of past due but not
analysis terhadap aset keuangan yang impaired of financial assets:
diberikan yang telah jatuh tempo tetapi tidak
mengalami penurunan nilai:
2024
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Piutang murabahah 1.051.945 576.261 528.102 2.156.308 Murabahah receivables
Pinjaman qardh 28.917 11.945 2.295 43.157 Funds of qardh
Pembiayaan musyarakah 2.678.490 76.347 37.128 2.791.965 Musyarakah financing
3.759.352 664.553 567.525 4.991.430
2023
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Piutang murabahah 1.001.039 583.144 583.892 2.168.075 Murabahah receivables
Pinjaman qardh 29.839 10.807 1.831 42.477 Funds of qardh
Pembiayaan mudharabah 1.099 638 31.364 33.101 Mudharabah financing
Pembiayaan musyarakah 2.582.953 51.627 38.972 2.673.552 Musyarakah financing
3.614.930 646.216 656.059 4.917.205
B. Risiko pasar dan risiko likuiditas B. Market risk and liquidity risk
(i) Manajemen risiko likuiditas (i) Liquidity risk management
Risiko likuiditas adalah risiko akibat Liquidity risk represents the risk of Bank’s
ketidakmampuan Bank untuk memenuhi inability to fulfill all financial liabilities when they
kewajiban yang jatuh tempo dari sumber become due from its financing cash flows
pendanaan arus kas dan/atau dari aset likuid and/or high quality liquid assets that can be
berkualitas tinggi yang dapat diagunkan, pledged, without negatively impacting the
tanpa mengganggu aktivitas dan kondisi Bank’s activities and financial condition.
keuangan Bank.
Untuk mengukur besarnya risiko likuiditas, The Bank’s liquidity risk is measured through
Bank menggunakan beberapa indikator, several indicators, which are minimum
antara lain adalah rasio Giro Wajib Minimum statutory reserve ratio (“GWM”) in Bank
(“GWM”) pada Bank Indonesia dan kas, Indonesia and cash, Macroprudential Liquidity
Penyangga Likuiditas Makroprudensial Reserve (“PLM”), liquidity reserve,
(“PLM”), cadangan likuiditas, Rasio Macroprudential Intermediation Ratio (“RIM”),
Intermediasi Makroprudensial (“RIM”), Liquidity Coverage Ratio (“LCR”), Net Stable
Liquidity Coverage Ratio (“LCR”), Net Stable Funding Ratio (“NSFR”), and dependency on
Funding Ratio (“NSFR”), dan ketergantungan large customer deposits.
terhadap pendanaan nasabah besar.
375
Page 1279
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
GWM adalah simpanan minimum yang wajib GWM is a minimum deposits required to be
dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the form of current
rekening giro pada Bank Indonesia atau accounts with Bank Indonesia or marketable
surat berharga yang besarnya ditetapkan securities in which the amount is determined
oleh Bank Indonesia sebesar persentase by Bank Indonesia based on certain
tertentu dari dana pihak ketiga (DPK). PLM percentage from total deposits from
merupakan persentase kepemilikan surat customers. PLM is an ownership percentage
berharga Rupiah yang dapat digunakan in Rupiah marketable securities which can be
dalam operasi pasar terbuka, antara lain used in open market operations i.e, SBI,
SBI, SDBI, SBN, dan SRBI. SDBI, SBN, and SRBI.
Cadangan likuiditas adalah alat likuid Bank Liquidity reserve is the Bank’s liquidity on top of
di atas GWM dengan fungsi untuk GWM to anticipate unscheduled liquidity needs.
pemenuhan kebutuhan likuiditas yang tidak In managing the liquidity reserve, Bank has
terjadwal. Dalam mengelola cadangan liquidity reserve limit in the form of safety level
likuiditas, Bank memiliki batasan dalam limit, which represents the Bank’s liquidity
bentuk limit safety level, yaitu proyeksi reserve projection for one following month. As
cadangan likuiditas Bank untuk 1 bulan ke of 31 December 2024, the liquidity reserve
depan. Pada tanggal 31 Desember 2024, balance is above the safety level.
cadangan likuiditas berada di atas safety
level.
RIM adalah rasio hasil perbandingan antara RIM is a ratio of loans and qualified
kredit yang diberikan dan surat berharga marketable securities owned by the Bank to
korporasi yang memenuhi persyaratan the customer deposits, qualified debt
tertentu yang dimiliki bank terhadap dana securities issued by the Bank and qualified
pihak ketiga, surat-surat berharga yang borrowing received by the Bank. As of 31
memenuhi persyaratan tertentu yang December 2024, the Banks’s RIM is 94.83%.
diterbitkan oleh Bank, dan pinjaman yang
memenuhi persyaratan tertentu yang
diterima oleh Bank. Pada tanggal 31
Desember 2024, RIM Bank Mandiri saja
sebesar 94,83%.
LCR merupakan rasio antara High Quality LCR is a ratio between High Quality Liquid
Liquid Assets (HQLA) dengan estimasi total Assets (HQLA) with the estimation of total net
arus kas keluar bersih (net cash outflow) cash outflow for the next 30 (thirty) days under
selama 30 (tiga puluh) hari ke depan dalam a crisis scenario, LCR is used to improve the
skenario krisis. LCR bertujuan untuk short-term liquidity of the Bank under a crisis
meningkatkan ketahanan likuiditas jangka conditions. As of 31 December 2024, the
pendek Bank dalam kondisi krisis. Pada Bank’s LCR is 139.21%.
tanggal 31 Desember 2024, LCR Bank
Mandiri saja sebesar 139,21%.
NSFR merupakan rasio perbandingan antara NSFR is a ratio comparing the available stable
pendanaan stabil yang tersedia (available funding to required stable funding. As of
stable funding) dengan pendanaan stabil yang 31 December 2024, the Bank’s NSFR is
diperlukan (required stable funding). Pada 107.60%.
tanggal 31 Desember 2024, NSFR Bank
Mandiri saja sebesar 107,60%.
376
Page 1280
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Kondisi likuiditas Bank di masa mendatang The Bank uses liquidity gap methodology to
diproyeksikan melalui metodologi liquidity project its liquidity conditions for the future.
gap, yang merupakan maturity mismatch Liquidity gap is basically a maturity mismatch
antara komponen-komponen aset dan between components of assets and liabilities
liabilitas (termasuk off-balance sheet), yang (including off-balance sheet), which are
disusun ke dalam periode waktu (time bucket) classified into time bucket based on their
berdasarkan contractual maturity ataupun contractual maturity or behavioral maturity. As
behavioral maturity. Pada tanggal 31 of 31 December 2024, the Bank's liquidity
Desember 2024, proyeksi likuiditas Bank forecast up to next 12 months is at a surplus
sampai dengan 12 bulan ke depan berada position. Even in the surplus position for the
dalam posisi surplus. Meskipun proyeksi next 12 months, the Bank always prepares for
likuiditas 12 bulan ke depan surplus, Bank alternative funding to anticipate tight liquidity
selalu mempersiapkan alternatif funding in the market or the liquidity is not as
apabila kondisi likuiditas pasar menjadi ketat expected.
atau tidak sesuai dengan prediksi Bank.
Untuk mengetahui dampak perubahan faktor To determine the impact of changes in market
pasar maupun faktor internal pada kondisi factors and internal factors under extreme
ekstrim (krisis) terhadap kondisi likuiditas, conditions (crisis) to the liquidity, the Bank
Bank melakukan stress testing risiko likuiditas conducts stress testing of liquidity risk on a
secara berkala. Hasil stress testing yang regular basis. The results of stress testing
dilakukan telah dipaparkan kepada performed was presented to the Management.
Manajemen. Hasil stress testing menunjukkan The stress testing result showed that the Bank
bahwa Bank dapat bertahan pada kondisi will be able to survive under liquidity crisis
krisis likuiditas. conditions.
Meskipun hasil stress testing menunjukkan Although the stress testing result showed
bahwa risiko likuiditas dapat dikelola dengan liquidity risk is well managed, Bank has
baik, Bank memiliki Liquidity Contingency Liquidity Contingency Plan (LCP) in crisis
Plan (LCP) yang meliputi strategi pendanaan condition which covers funding strategy and
dan strategi pricing dalam kondisi krisis, pricing strategy including money market
antara lain pinjaman pasar uang, repo, borrowing, repo, bilateral borrowing, FX swap
pinjaman bilateral, FX swap dan wholesale and wholesale funding. In LCP, determination
funding. Dalam LCP, penetapan kondisi of liquidity situations and funding strategies
likuiditas dan strategi-strategi pendanaan have considered internal and external
telah mempertimbangkan kondisi internal dan conditions.
eksternal.
Dalam rangka mengantisipasi timbulnya risiko To anticipate liquidity risks due to volatility of
likuiditas akibat adanya perubahan faktor global economic condition, Bank Mandiri
ekonomi global, Bank Mandiri memonitor monitors external indicators, including indONIA,
indikator - indikator eksternal di antaranya: BI Rate, 10-years SUN Yield, Rupiah Banking
indONIA, suku bunga kebijakan Bank Liquidity Outstanding, Composite Stock Price
Indonesia (BI Rate), yield SUN 10 tahun, Index (IHSG), Rate Interbank Call Money, 10-
outstanding likuiditas perbankan Rupiah, years UST Yield, USD/IDR Exchange Rate,
Indeks Harga Saham Gabungan (IHSG), rate Indonesia’s 5-years Credit Default Swap (CDS)
interbank call money, yield UST 10 tahun, and the current market informations.
nilai tukar USD/IDR, Credit Default Swap
(CDS) 5 tahun Indonesia, serta informasi
pasar terkini.
Pelaporan jatuh tempo pada tanggal 31 The maturity profile as of 31 December 2024
Desember 2024 dan 2023, didasarkan pada and 2023 are based on the remaining period
jangka waktu yang tersisa sejak tanggal- from these dates. Historically, there were a
tanggal tersebut. Secara historis, terdapat large portion of deposits to be renewed upon
bagian dari simpanan dalam jumlah yang maturity. In addition, if there is a need for
cukup besar yang diperpanjang pada saat liquidity, Government bonds (at fair value
jatuh tempo. Selain itu, jika terdapat through profit or loss and fair value through
keperluan likuiditas, obligasi pemerintah other comprehensive income) can be exercised
(portofolio diukur pada nilai wajar melalui laba by utilising as collateral in interbank market.
rugi dan tersedia untuk dijual diukur pada nilai
wajar melalui penghasilan komprehensif lain)
dapat dicairkan dengan menggunakannya
sebagai jaminan dalam pasar antar bank.
377
Page 1281
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut: as follows:
2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 105.146.044 - 105.146.044 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 46.668.439 - 46.668.439 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 63.230.054 - 59.897.069 791.323 170.963 14.663 1.947.702 408.334 and other banks - gross
Efek-efek - bruto 95.529.548 13.407.281 16.202.127 11.657.726 12.046.470 16.366.408 15.035.589 10.813.947 Marketable securities - gross
Obligasi Pemerintah 287.272.659 - 1.192.305 177.536 9.874.148 19.554.725 58.923.440 197.550.505 Government bonds
Tagihan lainnya - transaksi Other receivables - trade
perdagangan - bruto 29.974.117 - 6.224.035 10.952.067 10.687.347 720.460 82.687 1.307.521 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji under agreements
dijual kembali - bruto 8.290.138 - 8.159.589 86.333 44.216 - - - to resell - gross
Tagihan derivatif - bruto 7.761.508 - 738.867 531.533 249.969 213.035 2.023.738 4.004.366 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah - bruto 1.623.216.612 - 8.666.977 45.622.290 51.729.617 93.688.409 218.664.320 1.204.844.999 gross
Piutang pembiayaan Consumer financing
konsumen - bruto 41.573.306 - 1.572.853 3.129.605 4.216.125 7.784.544 19.367.032 5.503.147 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 5.757.076 - 294.226 559.844 773.167 1.311.781 2.589.072 228.986 leases - gross
Tagihan akseptasi - bruto 9.313.865 - 2.021.864 4.486.214 2.525.858 30.962 248.967 - Acceptance receivables - gross
Aset lain-lain - bruto*) 17.937.923 415.944 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182 Other asset - gross*)
2.341.671.289 13.823.225 267.634.341 78.413.294 92.827.560 140.600.069 321.735.813 1.426.636.987
Cadangan kerugian Allowance for impairment
penurunan nilai (51.937.342) losses
Jumlah 2.289.733.947 Total
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 568.576.009 - 568.576.009 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 580.191.796 - 580.191.796 - - - - - saving deposits
Deposito berjangka 297.467.152 - 170.652.188 105.011.637 17.733.699 3.462.951 606.677 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 9.090.038 - 9.090.038 - - - - - and saving deposits
Interbank call money 9.961.554 - 5.910.063 3.097.868 953.623 - - - Interbank call money
Deposito berjangka 7.991.117 - 4.974.980 846.350 1.545.427 12.750 611.610 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 90.256.225 - 58.120.983 - 100.213 1.901.365 23.845.349 6.288.315 to repurchase
Liabilitas derivatif 7.336.998 - 782.342 584.340 218.497 56.678 1.972.353 3.722.788 Derivative liabilities
Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance liabilities
Efek-efek yang diterbitkan 41.141.067 - 3.343.089 851.315 2.950.000 8.778.449 19.377.140 5.841.074 Debt securities issued
Beban yang masih
harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
Liabilitas lain-lain**) 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities**)
Pinjaman yang diterima 147.915.981 - 24.344.976 8.223.779 17.389.140 44.543.861 30.202.160 23.212.065 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 403.562 - 20.797 - - 20.797 62.421 299.547 marketable securities
1.785.787.143 198.737 1.440.157.629 124.425.204 43.305.072 59.997.905 78.338.807 39.363.789
Perbedaan jatuh tempo 555.884.146 13.624.488 (1.172.523.288) (46.011.910) 49.522.488 80.602.164 243.397.006 1.387.273.198 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 503.946.804 for impairment losses
*) *) Other assets consists of accrued income, receivables from government
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, dan tagihan kepada pemegang polis. ATM and credit card transaction and receivables from policyholders.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
378
Page 1282
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
keuangan dengan metode arus kas discounted presented using discounted cash flows method are
adalah sebagai berikut (lanjutan): as follows (continued):
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Aset Assets
Giro pada Current accounts with
Bank Indonesia 108.605.322 - 108.605.322 - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain - bruto 36.606.090 - 36.606.090 - - - - - other banks - gross
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain - bruto 73.888.157 - 70.730.056 1.720.946 191.315 45.212 934.704 265.924 and other banks - gross
Efek-efek - bruto 94.696.116 19.450.792 19.295.305 9.554.791 7.388.010 9.074.004 11.241.024 18.692.190 Marketable securities - gross
Obligasi Pemerintah 309.182.971 - 939.676 5.856.981 4.088.461 25.578.916 67.948.299 204.770.638 Government bonds
Tagihan lainnya - transaksi Other receivables-trade
perdagangan - bruto 26.044.553 - 5.403.887 11.847.619 7.279.397 254.620 - 1.259.030 transactions - gross
Tagihan atas efek-efek Securities purchased
yang dibeli dengan janji agreements
dijual kembali - bruto 22.692.928 - 22.689.183 2.772 973 - - - to resell - gross
Tagihan derivatif - bruto 1.994.931 - 323.226 228.972 199.312 249.941 261.623 731.857 Derivative receivables - gross
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
syariah - bruto 1.359.832.195 - 17.537.485 26.692.023 44.755.115 81.852.120 166.149.946 1.022.845.506 gross
Piutang pembiayaan Consumer financing
konsumen - bruto 32.749.796 - 892.289 1.672.539 2.457.908 4.816.199 20.186.250 2.724.611 receivables - gross
Investasi bersih dalam sewa Net Investment finance
pembiayaan - bruto 5.489.242 - 298.722 581.208 807.607 1.346.953 2.324.275 130.477 leases - gross
Tagihan akseptasi - bruto 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance receivables - gross
Aset lain-lain - bruto*) 22.866.361 296.998 15.785.032 347.421 465.207 992.615 2.679.499 2.299.589 Other asset - gross*)
2.109.442.550 19.747.790 301.788.654 64.549.023 73.397.121 124.414.589 271.825.551 1.253.719.822
Cadangan kerugian Allowance for impairment
penurunan nilai (55.690.787) losses
Jumlah 2.053.751.763 Total
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah 552.359.156 - 552.359.156 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 509.291.489 - 509.291.489 - - - - - saving deposits
Deposito berjangka 289.797.504 - 172.195.298 98.848.767 13.980.114 4.180.569 592.756 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.693.583 - 6.693.583 - - - - - and saving deposits
Interbank call money 7.281.896 - 1.048.167 3.005.523 1.688.506 1.539.700 - - Interbank call money
Deposito berjangka 3.709.301 - 1.009.890 935.100 323.840 624.430 692.865 123.176 Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 36.330.064 - - 136.341 - 14.661.443 14.785.558 6.746.722 to repurchase
Liabilitas derivatif 2.113.853 - 400.480 183.367 364.358 272.274 265.291 628.083 Derivatives liabilities
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance liabilities
Efek-efek yang diterbitkan 50.317.764 - 1.840.975 4.160.591 15.495.383 - 23.231.784 5.789.031 Debt securities issued
Beban yang masih
harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses
Liabilitas lain-lain **) 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities**)
Pinjaman yang diterima 95.445.459 - 17.156.358 9.331.354 14.934.345 10.812.227 37.678.617 5.532.558 Fund borrowings
Pinjaman dan efek-efek Subordinates loans and
subordinasi 415.171 - 9.643 - - 9.643 38.574 157.311 marketable securities
1.587.719.692 287.424 1.280.171.895 124.015.196 52.550.362 33.548.851 78.169.083 18.976.881
Perbedaan jatuh tempo 521.722.858 19.460.366 (978.383.241) (59.466.173 ) 20.846.759 90.865.738 193.656.468 1.234.742.941 Maturity gap
Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 466.032.071 for impairment losses
*) *) Other assets consists of accrued income, receivables from government
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to
transaksi ATM dan kartu kredit, tagihan terkait bancassurance, dan ATM and credit card transactions, receivables from bancassurance,
and receivables from policyholders.
tagihan kepada pemegang polis.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
379
Page 1283
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information
informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of financial liabilities
liabilitas keuangan sesuai kontrak berdasarkan based on undiscounted cash flows as of
arus kas undiscounted pada tanggal 31 December 2024 and 2023 as follows:
31 Desember 2024 dan 2023 adalah sebagai
berikut:
2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 570.039.119 - 570.039.119 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 580.417.481 - 579.873.299 58.155 60.400 133.985 187.629 104.013 saving deposits
Deposito berjangka 298.980.027 - 171.463.879 104.944.671 18.209.643 3.745.716 616.118 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 9.095.981 - 9.095.981 - - - - - and saving deposits
Interbank call money 10.018.970 - 5.943.085 3.118.591 957.294 - - - Interbank call money
Deposito berjangka 8.202.915 - 6.898.370 589.475 69.254 8.584 637.232 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 92.939.218 - 58.171.723 - 100.213 2.069.384 25.760.123 6.837.775 to repurchase
Liabilitas derivatif 6.693.221 - 6.136.589 109.394 56.717 13.330 209.074 168.117 Derivative payables
Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance payables
Efek-efek yang diterbitkan 44.040.348 - 133.702 1.018.639 303.337 8.714.857 20.573.732 13.296.081 Debt securities issued
Beban yang masih harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
Liabilitas lain-lain 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities
Pinjaman yang diterima 155.074.787 - 23.536.068 21.165.046 28.596.949 17.468.924 55.101.229 9.206.571 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 228.353 - 21.373 1.153 22.526 65.881 113.384 4.036 marketable securities
Total 1.801.186.064 198.737 1.445.463.556 136.815.039 50.790.806 33.441.715 104.859.618 29.616.593 Total
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas Liabilities
Simpanan nasabah Deposit from customers
Giro dan Demand deposits and wadiah
giro wadiah 553.337.122 - 553.337.122 - - - - - demand deposits
Tabungan dan Saving deposits and wadiah
tabungan wadiah 509.472.004 - 509.013.106 76.016 72.636 95.584 138.457 76.205 saving deposits
Deposito berjangka 290.687.025 - 172.635.462 98.506.723 14.518.899 4.424.315 601.626 - Time deposits
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah Demand deposits,
dan wadiah demand deposits
tabungan 6.699.949 - 6.699.949 - - - - - and saving deposits
Interbank call money 7.431.438 - 766.698 3.368.967 1.730.129 1.565.644 - - Interbank call money
Deposito berjangka 3.830.443 - 1.201.045 948.084 336.032 1.214.114 131.168 - Time deposits
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 38.337.611 - - 136.341 - 15.354.025 15.888.241 6.959.004 to repurchase
Liabilitas derivatif 1.493.546 - 736.342 141.834 260.070 110.773 84.881 159.646 Derivative payables
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance payables
Efek-efek yang diterbitkan 53.067.478 - 232.629 133.214 16.763.283 1.394.701 27.021.030 7.522.621 Debt securities issued
Beban yang masih harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses
Liabilitas lain-lain 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities
Pinjaman yang diterima 97.890.211 - 15.754.464 9.403.206 15.320.290 11.591.168 39.826.261 5.994.822 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 246.846 - 10.219 1.152 1.728 13.098 52.395 168.254 marketable securities
Total 1.596.458.125 287.424 1.278.553.892 120.129.690 54.766.883 37.211.987 84.627.697 20.880.552 Total
380
Page 1284
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information
informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of administrative
rekening administratif sesuai kontrak berdasarkan accounts based on undiscounted cash flows as of
arus kas undiscounted pada tanggal 31 December 2024 and 2023 as follows:
31 Desember 2024 dan 2023 adalah sebagai
berikut:
2024
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 138.557.503 - 138.557.503 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 90.791.348 - 90.791.348 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 22.439.663 - 5.779.806 7.335.780 1.920.992 2.156.983 5.109.344 136.758 letter of credit
Standby letter of credit 12.308.689 - 12.308.689 - - - - - Standby letter of credit
264.097.203 - 247.437.346 7.335.780 1.920.992 2.156.983 5.109.344 136.758
2023
Tidak
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 114.600.453 - 114.600.453 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 86.976.966 - 86.976.966 - - - - - Unused loan facilities*)
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 20.881.972 - 5.438.044 7.153.328 3.134.565 1.780.902 3.375.133 - letter of credit
Standby letter of credit 14.759.282 - 14.759.282 - - - - - Standby letter of credit
237.218.673 - 221.774.745 7.153.328 3.134.565 1.780.902 3.375.133 -
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities
belum digunakan.
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book portfolio
Risiko pasar adalah risiko pada posisi neraca dan Market risk is the risk of balance sheet position and
rekening administratif, termasuk transaksi administrative accounts, including derivative
derivatif, akibat perubahan secara keseluruhan transactions, resulted from changes in market
dari kondisi pasar, termasuk risiko perubahan conditions, including changes in option price risk.
harga option.
Pengelolaan risiko pasar banking book dilakukan Managing market risk on banking book is performed
dengan mengoptimalkan struktur laporan posisi by optimising the structure of the Bank's statement
keuangan Bank untuk mendapatkan imbal hasil of financial position to obtain maximum yield of
yang maksimal sesuai tingkat risiko yang dapat return at acceptable risk level to the Bank. The
diterima Bank. Pengendalian risiko pasar banking monitoring of market risk on banking book is
book dilakukan dengan menetapkan limit yang performed by setting a limit which is refer to the
mengacu pada ketentuan Regulator dan internal regulator requirements and the internal policies,
yang dimonitor secara mingguan maupun which are monitored on a weekly and monthly basis
bulanan oleh Market Risk Management Unit. by the Market Risk Management Unit.
381
Page 1285
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Sumber risiko suku bunga banking book adalah The sources of banking book’s interest rate risk are
repricing risk (repricing mismatch antara repricing risk (repricing mismatch between asset
komponen aset dan liabilitas), basis risk and liability components), basis risk (usage of
(penggunaan suku bunga acuan yang berbeda), different interest rate reference), yield curve risk
yield curve risk (perubahan bentuk dan slope (changes in shape and slope of the yield curve) and
yield curve) dan option risk (pelunasan kredit atau the option risk (loan repayment or redeem of deposit
pencairan deposito sebelum jatuh tempo). Bank before maturity). The Bank uses the repricing gap
menggunakan repricing gap dan melakukan and performs sensitivity analysis to obtain the
sensitivity analysis guna memperoleh proyeksi projected Net Interest Income (“NII”).
perubahan Net Interest Income (“NII”).
a. Sensitivitas terhadap pendapatan bunga - a. Sensitivity of net interest income
neto
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of net
sensitivitas pendapatan bunga - neto Bank income for the next 1 (one) year to interest rate
Mandiri untuk 1 (satu) tahun ke depan movement of interest bearing assets and
terhadap pergerakan suku bunga dari liabilities of Bank Mandiri as of 31 December
portofolio aset dan liabilitas yang memiliki 2024 and 2023 (Bank Mandiri only) as follows:
suku bunga pada tanggal 31 Desember 2024
dan 2023 (Bank Mandiri saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto 1.198.553 (4.378.629) net interest income
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga - neto 121.234 (3.091.515) net interest income
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan variables are held constant at reporting date.
pada tanggal pelaporan keuangan.
382
Page 1286
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
b. Sensitivitas pendapatan bunga untuk b. Sensitivity of interest income from financial
kelompok nilai wajar melalui pendapatan assets classified at fair value through other
komprehensif lain comprehensive income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas pendapatan bunga untuk Mandiri’s interest income from available for sale
kelompok nilai wajar melalui pendapatan marketable securities to movement of interest
komprehensif lain pada tanggal rates as of 31 December 2024 and 2023 which
31 Desember 2024 dan 2023 yang akan will be due in 12 (twelve) months due to interest
jatuh tempo dalam 12 (dua belas) bulan atas rate changes (Bank Mandiri only) as follows:
perubahan tingkat suku bunga (Bank Mandiri
saja) yaitu:
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga 134.562 (132.419) interest income
Peningkatan Penurunan
400 bps/ 400 bps/
Increased by Decreased by
400 bps 400 bps
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
pendapatan bunga 211.716 (212.083) interest income
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
seluruh variabel lainnya adalah konstan variables are held constant at reporting date.
pada tanggal pelaporan keuangan.
Sensitivitas pendapatan bunga untuk The sensitivities of interest income from fair
kelompok nilai wajar melalui pendapatan value through other comprehensive income
komprehensif lain, tidak memperhitungkan without considering the effect off hedging and
efek dari lindung nilai dan tindakan-tindakan actions that Bank Mandiri would take to mitigate
Bank Mandiri untuk mengurangi risiko atas the impact of this interest rate risk. In practice,
tingkat suku bunga. Dalam kenyataannya, Bank Mandiri proactively seeks to mitigate the
Bank Mandiri secara proaktif melakukan effect of prospective interest movements.
mitigasi atas efek prospektif pergerakan
tingkat suku bunga.
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (repricing gap)
Tabel di bawah ini mengikhtisarkan aset dan The tables below summarise Bank Mandiri’s
liabilitas keuangan Bank Mandiri pada nilai financial asset and liabilities at carrying
tercatat, yang dikategorikan menurut mana amounts categorised by earlier of contractual
yang lebih dulu antara tanggal repricing repricing date or maturity dates:
secara kontraktual (contractual repricing) atau
tanggal jatuh tempo:
383
Page 1287
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
2024
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Current accounts
Giro pada with Bank
Bank Indonesia - - - - - - - - 105.146.044 105.146.044 Indonesia
Giro pada Current accounts
bank lain 45.187.565 - - - - - - - 1.480.874 46.668.439 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 21.523.169 155.798 156.365 440.848 - 1.866.502 - - 39.087.372 63.230.054 and other banks
Marketable
Efek-efek 21.988.643 3.741.619 18.072.279 5.272.650 8.126.793 2.376.911 2.218.345 4.187.119 29.545.189 95.529.548 securities
Obligasi
pemerintah 3.639.987 107.534 19.873.009 32.647.761 13.303.790 9.634.768 33.397.254 139.248.922 35.419.634 287.272.659
Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 6.224.035 10.952.067 11.407.807 82.687 1.307.521 - - - - 29.974.117 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under agreements
dijual kembali 8.113.681 132.240 44.217 - - - - - - 8.290.138 to resell
Tagihan Derivative
derivatif 753.470 542.038 471.997 447.324 1.615.679 1.045.009 2.745.171 140.820 - 7.761.508 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 274.907.445 584.062.214 257.636.297 61.015.616 45.598.711 23.885.976 13.455.614 87.484.113 275.170.626 1.623.216.612 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.572.853 3.129.605 12.000.669 11.812.941 7.554.091 4.007.187 1.379.561 116.399 - 41.573.306 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 294.226 559.844 2.084.949 1.820.435 768.637 178.480 50.505 - - 5.757.076 leases
Tagihan Acceptance
akseptasi - - - - - - - - 9.313.865 9.313.865 receivables
Aset lain-lain 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182 - - 415.944 17.937.923 Other assets
395.055.020 603.801.782 322.257.269 114.455.344 81.128.488 44.970.015 53.246.450 231.177.373 495.579.548 2.341.671.289
Simpanan Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 317.911.225 6.521.625 29.347.315 39.129.753 39.129.753 39.129.753 39.129.753 39.129.753 19.147.079 568.576.009 demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
Wadiah 149.933.058 10.604.237 47.656.190 63.393.930 63.363.085 63.327.651 63.321.756 63.311.822 55.280.067 580.191.796 saving deposits
Deposito Time
berjangka 175.497.380 99.408.058 18.675.678 3.885.676 360 - - - - 297.467.152 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 5.773.453 88.246 397.105 529.474 529.474 529.474 529.474 529.474 183.864 9.090.038 deposits
Interbank call Interbank call
money 3.334.863 2.293.118 4.333.573 - - - - - - 9.961.554 money
Deposito Time
berjangka 6.855.923 496.106 27.478 128.760 482.850 - - - - 7.991.117 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali 58.138.164 - 2.000.559 13.724.484 12.052.057 1.995.091 2.345.870 - - 90.256.225 to repurchase
Liabilitas Derivative
derivatif 782.342 584.340 275.175 443.776 1.528.575 958.146 2.668.461 96.183 - 7.336.998 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 9.136.013 9.136.013 payables
Efek-efek yang Debt securities
diterbitkan - 1.009.447 8.745.765 15.643.531 3.564.594 3.665.142 2.260.225 - 6.252.363 41.141.067 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 5.466.461 5.466.461 expenses
Liabilitas lain-lain 7.669.606 1.368.247 - 204.450 1.412.130 - - - 198.737 10.853.170 Other liabilities
Pinjaman yang Fund
diterima 2.577.152 14.111.847 46.682.264 24.507.489 31.209.765 4.186.787 1.473.585 3.749.229 19.417.863 147.915.981 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 203.562 200.000 403.562 securitites
728.473.166 136.485.271 158.141.102 161.591.323 153.272.643 113.792.044 111.729.124 107.020.023 115.282.447 1.785.787.143
Total Total interest
repricing gap repricing
suku bunga (333.418.146) 467.316.511 164.116.167 (47.135.979) (72.144.155) (68.822.029) (58.482.674) 124.157.350 380.297.101 555.884.146 gap
*) *)
Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
384
Page 1288
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
2023
Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
Current accounts
Giro pada with Bank
Bank Indonesia - - - - - - - - 108.605.322 108.605.322 Indonesia
Giro pada Current accounts
bank lain 34.531.618 - - - - - - - 2.074.472 36.606.090 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 55.184.180 1.417.743 78.823 - - - - - 17.207.411 73.888.157 and other banks
Marketable
Efek-efek 22.838.409 7.271.250 9.799.260 5.322.235 4.246.938 8.232.473 2.228.168 6.167.194 28.590.189 94.696.116 securities
Obligasi
pemerintah 936.853 5.792.369 16.768.419 22.549.891 28.136.168 13.652.381 10.117.146 167.590.272 43.639.472 309.182.971 Government bonds
Tagihan lainnya - Other receivables
transaksi - trade
perdagangan 5.403.887 11.847.619 7.534.017 - - - - 1.259.030 - 26.044.553 transactions
Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under agreements
dijual kembali 22.689.183 2.772 973 - - - - - - 22.692.928 to resell
Tagihan Derivative
derivatif 6.819 - 261.822 169.585 92.038 43.732 448.145 55.226 917.564 1.994.931 receivables
Kredit yang diberikan Loans and
dan piutang/ sharia
pembiayaan receivables/
syariah*) 217.328.322 507.823.263 215.974.740 55.468.468 32.162.877 15.190.784 10.272.960 67.703.244 237.907.537 1.359.832.195 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.216.323 2.344.176 9.310.284 9.500.663 6.086.582 3.138.168 1.089.394 64.206 - 32.749.796 receivables
Investasi bersih Net investment
dalam sewa finance
pembiayaan 301.803 587.456 2.182.092 1.642.968 643.162 116.788 14.973 - - 5.489.242 leases
Tagihan Acceptance
akseptasi - - - - - - - - 14.793.888 14.793.888 receivables
Aset lain-lain 15.785.032 347.421 465.207 992.615 2.679.499 2.299.589 - - 296.998 22.866.361 Other assets
376.222.429 537.434.069 262.375.637 95.646.425 74.047.264 42.673.915 24.170.786 242.839.172 454.032.853 2.109.442.550
Simpanan Deposits from
nasabah customers
Demand deposits
Giro dan and wadiah
giro wadiah 310.235.906 6.233.119 28.049.036 37.398.714 37.398.714 37.398.714 37.398.714 37.398.714 20.847.525 552.359.156 demand deposits
Tabungan dan Saving deposits
tabungan 128.443.425 9.466.517 42.425.476 56.434.347 56.390.124 56.365.914 56.369.579 56.369.733 47.026.374 509.291.489 and wadiah
Wadiah saving deposits
Deposito Time
berjangka 174.166.615 96.239.651 15.319.326 4.071.912 - - - - - 289.797.504 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
wadiah demand
Giro, deposits
giro wadiah and saving
dan tabungan 2.163.848 123.848 557.317 743.089 743.089 743.089 743.089 743.089 133.125 6.693.583 deposits
Interbank call Interbank call
money 4.358.522 2.235.673 687.701 - - - - - - 7.281.896 money
Deposito Time
berjangka 1.932.928 985.930 790.443 - - - - - - 3.709.301 deposits
Liabilitas atas Securities
efek-efek yang sold under
dijual dengan janji agreements
dibeli kembali - - 14.797.950 1.647.789 13.137.601 4.821.862 1.924.862 - - 36.330.064 to repurchase
Liabilitas Derivative
derivatif 28.975 7.717 373.278 156.490 108.802 24.643 430.159 17.685 966.104 2.113.853 payables
Liabilitas Acceptance
akseptasi - - - - - - - - 14.793.888 14.793.888 payables
Efek-efek yang Debt securities
diterbitkan - 200.000 17.162.101 9.247.021 16.436.111 2.021.773 3.668.974 - 1.781.784 50.517.764 issued
Beban yang
masih harus Accrued
dibayar - - - - - - - - 4.799.446 4.799.446 expenses
Liabilitas lain-lain 11.718.324 1.370.402 - 211.261 783.707 - - - 287.424 14.371.118 Other liabilities
Pinjaman yang Fund
diterima 6.734.351 12.168.860 34.416.051 10.253.388 15.133.164 1.122.090 885.004 2.056.247 12.676.304 95.445.459 borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi - - - - - - - 215.171 - 215.171 securitites
639.782.894 129.031.717 154.578.679 120.164.011 140.131.312 102.498.085 101.420.381 96.800.639 103.311.974 1.587.719.692
Total Total interest
repricing gap repricing
suku bunga (263.560.465) 408.402.352 107.796.958 (24.517.586) (66.084.048) (59.824.170) (77.249.595) 146.038.533 350.720.879 521.722.858 gap
*) *)
Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
385
Page 1289
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
Untuk mengetahui dampak perubahan suku To assess the impact of changes in interest rates
bunga dan nilai tukar pada kondisi ekstrim (krisis) and exchange rates at extreme conditions (crisis) to
terhadap pendapatan dan modal, Bank earnings and capital, the Bank conducts stress
melakukan stress testing risiko pasar banking testing on the market risk of banking book regularly.
book secara berkala.
(iii) Manajemen pricing (iii) Pricing management
Bank menerapkan kebijakan pricing baik untuk The Bank implements pricing policy for loans or
produk dana maupun produk kredit. Kebijakan deposit products. The pricing policy is one of the
pricing merupakan salah satu strategi untuk Bank’s strategy to maximise Net Interest Margin
memaksimalkan Net Interest Margin (“NIM”) dan (“NIM”) and to support the Bank to dominate the
sekaligus mendukung Bank menguasai market market share by considering the competition
share dengan mempertimbangkan kondisi condition.
persaingan.
Bank secara konsisten berupaya menerapkan The Bank consistently manages to apply the
strategi sebagai market leader dalam hal pricing strategy as market leader in terms of fund pricing.
pendanaan. Namun demikian, dengan However, considering the liquidity conditions and
mempertimbangkan kondisi likuiditas dan funding needs, the Bank may implement an
kebutuhan dana, Bank dapat menerapkan aggressive strategy (greater than major
strategi agresif (lebih besar dari pesaing utama) competitors) or defensive (equal to or smaller than
atau defensif (sama atau lebih kecil dari pesaing major competitors).
utama).
Dalam menetapkan suku bunga kredit, Bank In determine interest rates, the Bank implements
menerapkan risk based pricing yaitu pemberian risk-based pricing by providing a range of interest
suku bunga kredit kepada nasabah bervariasi rate of loan to customers based on credit risk level.
berdasarkan tingkat risiko kreditnya. Dalam In order to minimize interest rate risk, the loan
rangka meminimalkan risiko suku bunga, maka interest rate is adjusted with interest rate from cost
suku bunga kredit disesuaikan dengan suku of funds. Other than cost of funds, loan interest
bunga sumber dana pembiayaan. Selain biaya rates are determined with consideration to
dana, suku bunga kredit ditetapkan dengan overhead costs, credit risk premiums and profit
mempertimbangkan biaya overhead, premi risiko margins as well as taking into account the Bank's
kredit dan marjin keuntungan Bank dengan tetap competitiveness with its major competitors. Interest
memperhatikan competitiveness dengan pesaing rates for loan can be either a floating or a fixed rate
utama. Suku bunga kredit dapat berupa suku for certain tenors.
bunga mengambang (floating rate) atau suku
bunga tetap (fixed rate) untuk tenor tertentu.
386
Page 1290
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (iv) Foreign exchange risk management
Risiko nilai tukar adalah potensi kerugian yang Exchange rate risk represents potential loss arising
timbul akibat pergerakan nilai tukar di pasar yang from unfavourable exchange rate movements in
berlawanan pada saat Bank memiliki posisi the market when the Bank has an open position.
terbuka. Bank menerapkan manajemen risiko The Bank applies a proper foreign exchange risk
nilai tukar yang memadai sehingga terhindar dari management to avoid loss arising from exchange
kerugian akibat perubahan atau volatilitas nilai rate changes or volatility. Exchange rate risk arises
tukar. Risiko nilai tukar berasal dari transaksi from foreign exchange currency transactions with
valuta asing dengan nasabah atau counterparty customer or counterparty which leads to an open
yang menyebabkan posisi terbuka dalam valuta position in foreign currency or structural positions
asing maupun posisi struktural dalam valuta in foreign currencies due to capital investment. The
asing akibat penyertaan modal. Bank mengelola Bank manages exchange rate risk by monitoring
risiko nilai tukar dengan melakukan pemantauan and managing the Net Open Position (“NOP”) in
dan pengelolaan Posisi Devisa Neto (“PDN”) accordance with internal limits and the regulation
sesuai dengan limit internal dan ketentuan Bank of Bank Indonesia.
Indonesia.
Perhitungan PDN pada tanggal 31 Desember The calculation of the net open position as of
2024 dan 2023 berdasarkan Peraturan Bank 31 December 2024 and 2023 is based on Bank
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 Indonesia’s Regulation No. 12/10/PBI/2010 dated
yang telah diperbaharui oleh Peraturan Bank 1 July 2010 which amended by Bank Indonesia’s
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei Regulation No. 17/5/PBI/2015 dated on 29 May
2015 yang mengatur mengenai penghapusan 2015 regarding removal implementation NOP 30
peraturan PDN 30 menit. Sesuai dengan minutes. In accordance with Bank Indonesia
Peraturan Bank Indonesia, rasio PDN secara Regulation, the overall NOP ratio is the total
keseluruhan adalah penjumlahan nilai absolut absolute amount from the net difference between
dari selisih bersih antara aset dan liabilitas dalam assets and liabilities for each foreign currency on
laporan posisi keuangan untuk setiap mata uang statement of financial position which presented in
asing yang dinyatakan dalam Rupiah ditambah Rupiah added with the net difference between
dengan selisih bersih dari tagihan dan liabilitas receivables and payables of commitments and
komitmen dan kontinjensi, yang dicatat dalam contingencies for each foreign currency
rekening administratif, untuk setiap mata uang recorded in administrative which presented in
asing, yang dinyatakan dalam Rupiah. PDN Rupiah. The net open position for the statement of
untuk laporan posisi keuangan adalah selisih financial position is the net difference between
bersih jumlah aset dan jumlah liabilitas dalam total assets and liabilities for each foreign
mata uang asing yang dinyatakan dalam Rupiah. currency which presented in Rupiah. As of 20
Terhitung tanggal 20 Maret 2020 sesuai dengan March 2020, in accordance with BI Letter
Surat BI No. 22/53/DPPK/Srt/B, transaksi No. 22/53/DPPK/Srt/B, Domestic Non-Deliverable
Domestic Non-Deliverable Forward (“DNDF”) Forward (“DNDF”) transactions are included in the
disertakan ke dalam perhitungan PDN. NOP calculation.
387
Page 1291
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing exchange rate risk
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
pada tanggal 31 Desember 2024 dan 2023. risk as of 31 December 2024 and 2023.
Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial
keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised
dikategorikan berdasarkan jenis mata uang. by currencies.
2024
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 2.336.137 306.836 231.324 67.744 273.072 5.379 31.811 435.539 3.687.842 Cash
Giro pada Current accounts
Bank Indonesia 13.738.349 - - - - - - - 13.738.349 with Bank Indonesia
Giro pada Current accounts with
bank lain 29.598.431 5.920.871 905.392 5.858.813 229.755 1.784.098 1.048.389 918.300 46.264.049 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 30.350.296 - 35.889 - - 201.757 - 105.729 30.693.671 and other banks
Efek-efek 24.727.200 - 644.529 10.385 - 73.676 - - 25.455.790 Marketable securities
Obligasi pemerintah 50.464.201 1.138.143 - - - - - - 51.602.344 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 11.446.140 85.543 30.726 11.585 - 152.884 40.038 18.321 11.785.237 transactions
Tagihan derivatif 6.530.888 26.749 4 13.091 42 23.694 2.515 133 6.597.116 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 271.899.002 5.309.651 1.662.946 32.067 1.130.626 4.829.413 516.849 - 285.380.554 financing
Tagihan Acceptance
akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 receivables
Aset lain-lain 3.371.087 95.210 10.644 259 6.203 28.771 8.829 76 3.521.079 Other assets
Total aset 447.542.268 13.138.286 3.524.323 6.048.713 1.639.698 7.466.107 1.648.431 1.518.134 482.525.960 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 177.865.251 4.164.814 601.942 1.479.829 154.963 2.199.676 68.938 100.613 186.636.026 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 39.539.856 480.402 702.088 3.786.159 217.302 53.919 179.728 44.900 45.004.354 deposits
Deposito berjangka 37.559.481 19.941 608.155 36.194 30.906 776.103 1.611 35.125 39.067.516 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
Giro, giro wadiah wadiah demand
dan deposits and
tabungan 5.032.056 345 1.608 419 - 476 - 43 5.034.947 saving deposits
Interbank call money 5.713.725 - - - - 3.547.829 - - 9.261.554 Interbank call money
Deposito berjangka 3.255.487 - - - - - - - 3.255.487 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 32.671.051 - - - - - - - 32.671.051 repurchase liabilities
Liabilitas derivatif 6.414.612 672 31 96.580 30 17.476 - 20 6.529.421 Derivative payable
Liabilitas akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 Acceptance payables
Efek-efek yang Debt securities
diterbitkan 17.676.520 - - - - - - - 17.676.520 issued
Beban yang masih
harus dibayar 1.366.463 1.247 49.275 138 140 42.149 58 6.906 1.466.376 Accrued expenses
Liabilitas lain-lain 599.223 26.618 153.625 42.659 19.647 391.407 2.719 60.220 1.296.118 Other liabilities
Pinjaman yang diterima 97.213.556 - - - - - - - 97.213.556 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 104.015 - - - - - - - 104.015 securities
Total liabilitas 428.091.833 4.949.322 2.119.593 5.496.747 422.988 7.395.470 253.054 287.863 449.016.870 Total liabilities
Laporan posisi Net statement of
keuangan bersih 19.450.435 8.188.964 1.404.730 551.966 1.216.710 70.637 1.395.377 1.230.271 33.509.090 financial position
Rekening
administratif Administrative
bersih 17.859.719 (7.472.470) (1.337.325) (638.533) (1.210.033) 486.186 (1.380.114) (1.068.819) 5.238.611 accounts - net
388
Page 1292
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing (lanjutan) exchange rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
pada tanggal 31 Desember 2024 dan 2023. risk as of 31 December 2024 and 2023.
Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial
keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised
dikategorikan berdasarkan jenis mata uang by currencies. (continued)
(lanjutan).
2023
Dolar Pound
Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
Aset Assets
Kas 1.784.628 411.511 195.452 63.301 308.730 4.286 62.835 380.577 3.211.320 Cash
Giro pada Current accounts
Bank Indonesia 12.780.622 - - - - - - - 12.780.622 with Bank Indonesia
Giro pada Current accounts with
bank lain 21.647.171 4.785.409 693.995 2.484.498 238.174 3.861.548 641.562 1.394.980 35.747.337 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia
dan bank lain 39.408.595 34.104 23.423 - - 542.472 - - 40.008.594 and other banks
Efek-efek 20.013.249 - 278.097 893 - 22.272 - - 20.314.511 Marketable securities
Obligasi pemerintah 51.651.407 1.136.362 - - - - - - 52.787.769 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade
perdagangan 11.926.761 83.473 14.264 13.964 - 38.089 1.218 - 12.077.769 transactions
Tagihan atas efek-efek - Securities sold under
yang dibeli dengan - agreements to
janji dijual kembali 478.523 - - - - - - - 478.523 repurchase
Tagihan derivatif 1.282.658 28.434 - 52.395 435 3.619 9.389 - 1.376.930 Derivative receivables
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 249.203.231 5.815.518 442.690 1.643 805.990 2.823.484 - 3.976 259.096.532 financing
Tagihan Acceptance
akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 receivables
Aset lain-lain 4.002.652 79.052 507 159 11.376 16.039 23 96 4.109.904 Other assets
Total aset 418.561.254 12.925.424 1.651.669 2.664.257 1.364.705 7.608.357 715.027 2.107.515 447.598.208 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Demand deposits
Giro dan and wadiah
giro wadiah 177.046.247 3.580.250 406.399 936.610 62.103 3.251.028 42.362 290.599 185.615.598 demand deposits
Saving deposits and
Tabungan dan wadiah saving
tabungan wadiah 35.560.169 501.079 609.628 2.564.440 166.223 104.176 103.513 42.375 39.651.603 deposits
Deposito berjangka 29.776.332 20.323 623.214 109.047 22.086 470.257 1.394 35.665 31.058.318 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
Giro, giro wadiah wadiah demand
dan deposits and
tabungan 2.427.071 641 1.192 443 - 495 - 45 2.429.887 saving deposits
Interbank call money 4.927.040 - - - - 2.039.856 - - 6.966.896 Interbank call money
Deposito berjangka 3.125.591 - - - - - - - 3.125.591 Time deposits
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to
janji dibeli kembali 36.330.064 - - - - - - - 36.330.064 repurchase liabilities
Liabilitas derivatif 1.322.233 27.742 5.252 1.286 2.088 3.655 4.195 7.054 1.373.505 Derivative payable
Liabilitas akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 Acceptance payables
Efek-efek yang 3.610.540 Debt securities
diterbitkan 28.421.722 - - - - - - - 28.421.722 issued
Beban yang masih
harus dibayar 981.490 1.268 25.641 146 140 32.538 360 7.410 1.048.993 Accrued expenses
Liabilitas lain-lain 1.764.092 241.369 204.655 22.725 69.560 933.179 19.810 99.982 3.355.372 Other liabilities
Pinjaman yang diterima 56.499.149 - - - - - - - 56.499.149 Fund borrowings
Pinjaman dan Subordinated loans
efek-efek and marketable
subordinasi 115.735 - - - - - - - 115.735 securities
Total liabilitas 382.678.692 4.924.233 1.879.222 3.682.101 322.200 7.131.732 171.634 811.016 401.600.830 Total liabilities
Laporan posisi Net statement of
keuangan bersih 35.882.562 8.001.191 (227.553) (1.017.844) 1.042.505 476.625 543.393 1.296.499 45.997.378 financial position
Rekening
administratif Administrative
bersih (5.747.875) (5.378.490) 340.070 786.474 (1.025.908) (130.300) (432.491) (975.166) (12.563.685) accounts - net
389
Page 1293
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: in foreign currencies are as follows:
2024
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 2.336.137 145.147 United States Dollar
Euro Eropa 306.836 18.310 European Euro
Dolar Australia 273.072 27.270 Australian Dollar
Dolar Singapura 231.324 19.530 Singapore Dollar
Yen Jepang 67.744 657.517 Japanese Yen
Pound Sterling Inggris 31.811 1.573 Great Britain Pound Sterling
Dolar Hong Kong 13.031 6.286 Hong Kong Dollar
Yuan China 5.379 2.439 Chinese Yuan
Lain-lain 422.508 26.251 Others
3.687.842 904.323
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 13.738.349 853.579 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 29.598.431 1.838.983 United States Dollar
Euro Eropa 5.920.871 353.314 European Euro
Yen Jepang 5.858.813 56.865.117 Japanese Yen
Yuan China 1.784.098 809.118 Chinese Yuan
Pound Sterling Inggris 1.048.389 51.853 Great Britain Pound Sterling
Dolar Singapura 905.392 76.439 Singapore Dollar
Dolar Australia 229.755 22.945 Australian Dollar
Dolar Hong Kong 58.216 28.081 Hong Kong Dollar
Lain-lain 860.084 53.438 Others
46.264.049 60.099.288
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 30.350.296 1.885.697 United States Dollar
Yuan China 201.757 91.500 Chinese Yuan
Dolar Hong Kong 105.729 51.000 Hong Kong Dollar
Dolar Singapura 35.889 3.030 Singapore Dollar
30.693.671 2.031.227
Efek-efek Marketable securities
Dolar Amerika Serikat 24.727.200 1.536.329 United States Dollar
Dolar Singapura 644.529 54.416 Singapore Dollar
Yuan China 73.676 33.413 Chinese Yuan
Yen Jepang 10.385 100.796 Japanese
25.455.790 1.724.954
390
Page 1294
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2024
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 50.464.201 3.135.396 United States Dollar
Euro Eropa 1.138.143 67.916 European Euro
51.602.344 3.203.312
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Dolar Amerika Serikat 11.446.140 711.161 United States Dollar
Yuan China 152.884 69.335 Chinese Yuan
Euro Eropa 85.543 5.105 European Euro
Pound Sterling Inggris 40.038 1.980 Great Britain Pound Sterling
Dolar Singapura 30.726 2.594 Singapore Dollar
Yen Jepang 11.585 112.443 Japanese Yen
Lain-lain 18.321 1.138 Others
11.785.237 903.756
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 6.530.888 405.771 United States Dollar
Euro Eropa 26.749 1.596 European Euro
Yuan China 23.694 10.746 Chinese Yuan
Yen Jepang 13.091 127.060 Japanese Yen
Pound Sterling Inggris 2.515 124 Great Britain Pound Sterling
Dolar Australia 42 4 Australian Dollar
Dolar Singapura 4 - Singapore Dollar
Lain-lain 133 8 Others
6.597.116 545.309
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 271.899.002 16.893.383 United States Dollar
Euro Eropa 5.309.651 316.840 European Euro
Yuan China 4.829.413 2.190.220 Chinese Yuan
Dolar Singapura 1.662.946 140.397 Singapore Dollar
Dolar Australia 1.130.626 112.910 Australian Dollar
Pound Sterling Inggris 516.849 25.563 Great Britain Pound Sterling
Yen Jepang 32.067 311.239 Japanese Yen
285.380.554 19.990.552
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar
Yuan China 366.435 166.184 Chinese Yuan
Euro Eropa 255.283 15.233 European Euro
Yen Jepang 54.769 531.583 Japanese Yen
Dolar Singapura 2.869 242 Singapore Dollar
Lain-lain 40.036 2.487 Others
3.799.929 907.126
391
Page 1295
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2024
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Aset lain-lain Other assets
Dolar Amerika Serikat 3.371.087 209.450 United States Dollar
Euro Eropa 95.210 5.681 European Euro
Yuan China 28.771 13.048 Chinese Yuan
Dolar Singapura 10.644 898 Singapore Dollar
Pound Sterling Inggris 8.829 437 Great Britain Pound Sterling
Dolar Australia 6.203 619 Australian Dollar
Yen Jepang 259 2.514 Japanese Yen
Dolar Hong Kong 21 10 Hong Kong Dollar
Lain-lain 55 3 Others
3.521.079 232.660
Total aset 482.525.960 91.396.086 Total assets
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 177.865.251 11.050.963 United States Dollar
Euro Eropa 4.164.814 248.525 European Euro
Yuan China 2.199.676 997.590 Chinese Yuan
Yen Jepang 1.479.829 14.363.088 Japanese Yen
Dolar Singapura 601.942 50.820 Singapore Dollar
Dolar Australia 154.963 15.475 Australian Dollar
Pound Sterling Inggris 68.938 3.410 Great Britain Pound Sterling
Dolar Hong Kong 6.533 3.151 Hong Kong Dollar
Lain-lain 94.080 5.845 Others
186.636.026 26.738.867
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 39.539.856 2.456.656 United States Dollar
Yen Jepang 3.786.159 36.748.122 Japanese Yen
Dolar Singapura 702.088 59.275 Singapore Dollar
Euro Eropa 480.402 28.667 European Euro
Dolar Australia 217.302 21.701 Australian Dollar
Pound Sterling Inggris 179.728 8.889 Great Britain Pound Sterling
Yuan China 53.919 24.453 Chinese Yuan
Dolar Hong Kong 12.955 6.249 Hong Kong Dollar
Lain-lain 31.945 1.985 Others
45.004.354 39.355.997
Deposito berjangka Time deposits
Dolar Amerika Serikat 37.559.481 2.333.612 United States Dollar
Dolar Singapura 608.155 51.345 Singapore Dollar
Yuan China 776.103 351.976 Chinese Yuan
Yen Jepang 36.194 351.296 Japanese Yen
Dolar Hong Kong 35.125 16.943 Hong Kong Dollar
Euro Eropa 19.941 1.190 European Euro
Dolar Australia 30.906 3.086 Australian Dollar
Pound Sterling Inggris 1.611 80 Great Britain Pound Sterling
39.067.516 3.109.528
392
Page 1296
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2024
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah, dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 5.032.056 312.647 United States Dollar
Dolar Singapura 1.608 136 Singapore Dollar
Yuan China 476 216 Chinese Yuan
Yen Jepang 419 4.067 Japanese Yen
Euro Eropa 345 21 European Euro
Lain-lain 43 3 Others
5.034.947 317.090
Interbank call money Interbank call money
Dolar Amerika Serikat 5.713.725 355.000 United States Dollar
Yuan China 3.547.829 1.609.000 Chinese Yuan
9.261.554 1.964.000
Deposito berjangka Time deposits
Dolar Amerika Serikat 3.255.487 202.267 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 32.671.051 2.029.888 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 6.414.612 398.547 United States Dollar
Yen Jepang 96.580 937.397 Japanese Yen
Yuan China 17.476 7.926 Chinese Yuan
Euro Eropa 672 40 European Euro
Dolar Australia 30 3 Australian Dollar
Dolar Singapura 31 3 Singapore Dollar
Lain-lain 20 1 Others
6.529.421 1.343.917
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar
Yuan China 366.435 166.184 Chinese Yuan
Euro Eropa 255.283 15.233 European Euro
Yen Jepang 54.769 531.583 Japanese Yen
Dolar Singapura 2.869 242 Singapore Dollar
Lain-lain 40.036 2.487 Others
3.799.929 907.126
393
Page 1297
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2024
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 17.676.520 1.098.262 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 1.366.463 84.900 United States Dollar
Dolar Singapura 49.275 4.160 Singapore Dollar
Yuan China 42.149 19.115 Chinese Yuan
Dolar Hong Kong 6.897 3.327 Hong Kong Dollar
Euro Eropa 1.247 74 European Euro
Yen Jepang 138 1.339 Japanese Yen
Pound Sterling Inggris 58 3 Great Britain Pound Sterling
Dolar Australia 140 14 Australian Dollar
Lain-lain 9 1 Others
1.466.376 112.933
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 599.223 37.231 United States Dollar
Yuan China 391.407 177.509 Chinese Yuan
Dolar Singapura 153.625 12.970 Singapore Dollar
Yen Jepang 42.659 414.044 Japanese Yen
Euro Eropa 26.618 1.589 European Euro
Dolar Australia 19.647 1.962 Australian Dollar
Dolar Hong Kong 7.074 3.411 Hong Kong Dollar
Pound Sterling Inggris 2.719 134 Great Britain Pound Sterling
Lain-lain 53.146 3.302 Others
1.296.118 652.152
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 97.213.556 6.039.985 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 104.015 6.463 United States Dollar
Total liabilitas 449.016.870 83.878.475 Total liabilities
394
Page 1298
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut: in foreign currencies are as follows:
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset Assets
Kas Cash
Dolar Amerika Serikat 1.784.628 115.908 United States Dollar
Euro Eropa 411.511 24.152 European Euro
Dolar Australia 308.730 29.345 Australian Dollar
Dolar Singapura 195.452 16.739 Singapore Dollar
Yen Jepang 63.301 581.383 Japanese Yen
Pound Sterling Inggris 62.835 3.202 Great Britain Pound Sterling
Dolar Hong Kong 12.068 6.124 Hong Kong Dollar
Yuan China 4.286 1.975 Chinese Yuan
Lain-lain 368.509 23.934 Others
3.211.320 802.762
Giro pada Current accounts with
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 12.780.622 830.072 United States Dollar
Giro pada Current accounts with
bank lain other banks
Dolar Amerika Serikat 21.647.171 1.405.934 United States Dollar
Euro Eropa 4.785.409 280.862 European Euro
Yuan China 3.861.548 1.779.466 Chinese Yuan
Yen Jepang 2.484.498 22.818.681 Japanese Yen
Dolar Singapura 693.995 59.436 Singapore Dollar
Pound Sterling Inggris 641.562 32.688 Great Britain Pound Sterling
Dolar Australia 238.174 22.638 Australian Dollar
Dolar Hong Kong 67.369 34.185 Hong Kong Dollar
Lain-lain 1.327.611 86.225 Others
35.747.337 26.520.115
Penempatan pada Placement with
Bank Indonesia dan bank lain Bank Indonesia and other banks
Dolar Amerika Serikat 39.408.595 2.559.498 United States Dollar
Yuan China 542.472 249.980 Chinese Yuan
Euro Eropa 34.104 2.002 European Euro
Dolar Singapura 23.423 2.006 Singapore Dollar
40.008.594 2.813.486
Efek-efek Marketable securities
Dolar Amerika Serikat 20.013.249 1.299.816 United States Dollar
Dolar Singapura 278.097 23.817 Singapore Dollar
Yuan China 22.272 10.263 Chinese Yuan
Yen Jepang 893 8.202 Japanese Yen
20.314.511 1.342.098
395
Page 1299
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Obligasi pemerintah Government bonds
Dolar Amerika Serikat 51.651.407 3.354.641 United States Dollar
Euro Eropa 1.136.362 66.694 European Euro
52.787.769 3.421.335
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Dolar Amerika Serikat 11.926.761 774.616 United States Dollar
Euro Eropa 83.473 4.899 European Euro
Yuan China 38.089 17.552 Chinese Yuan
Dolar Singapura 14.264 1.222 Singapore Dollar
Yen Jepang 13.964 128.251 Japanese Yen
Pound Sterling Inggris 1.218 62 Great Britain Pound Sterling
12.077.769 926.602
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Dolar Amerika Serikat 478.523 31.079 United States Dollar
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 1.282.658 83.306 United States Dollar
Yen Jepang 52.395 481.218 Japanese Yen
Euro Eropa 28.434 1.669 European Euro
Pound Sterling Inggris 9.389 478 Great Britain Pound Sterling
Yuan China 3.619 1.668 Chinese Yuan
Dolar Australia 435 41 Australian Dollar
1.376.930 568.380
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
Dolar Amerika Serikat 249.203.231 16.185.181 United States Dollar
Euro Eropa 5.815.518 341.320 European Euro
Yuan China 2.823.484 1.301.109 Chinese Yuan
Dolar Australia 805.990 76.609 Australian Dollar
Dolar Singapura 442.690 37.913 Singapore Dollar
Yen Jepang 1.643 15.090 Japanese Yen
Lain-lain 3.976 258 Others
259.096.532 17.957.480
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Euro Eropa 551.561 32.372 European Euro
Yuan China 296.548 136.654 Chinese Yuan
Yen Jepang 47.404 435.378 Japanese Yen
Dolar Singapura 3.241 278 Singapore Dollar
Lain-lain 327.886 21.295 Others
5.608.397 910.562
396
Page 1300
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Aset lain-lain Other assets
Dolar Amerika Serikat 4.002.652 259.964 United States Dollar
Euro Eropa 79.052 4.640 European Euro
Yuan China 16.039 7.391 Chinese Yuan
Dolar Australia 11.376 1.081 Australian Dollar
Dolar Singapura 507 43 Singapore Dollar
Yen Jepang 159 1.460 Japanese Yen
Pound Sterling Inggris 23 1 Great Britain Pound Sterling
Lain-lain 96 6 Others
4.109.904 274.586
Total aset 447.598.208 56.398.557 Total asset
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro dan Demand deposits and
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 177.046.247 11.498.750 United States Dollar
Euro Eropa 3.580.250 210.129 European Euro
Yuan China 3.251.028 1.498.128 Chinese Yuan
Yen Jepang 936.610 8.602.223 Japanese Yen
Dolar Singapura 406.399 34.805 Singapore Dollar
Dolar Australia 62.103 5.903 Australian Dollar
Pound Sterling Inggris 42.362 2.158 Great Britain Pound Sterling
Dolar Hong Kong 5.105 2.590 Hong Kong Dollar
Lain-lain 285.494 18.542 Others
185.615.598 21.873.228
Tabungan dan Saving deposits and
tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 35.560.169 2.309.552 United States Dollar
Yen Jepang 2.564.440 23.552.902 Japanese Yen
Dolar Singapura 609.628 52.211 Singapore Dollar
Euro Eropa 501.079 29.409 European Euro
Dolar Australia 166.223 15.800 Australian Dollar
Yuan China 104.176 48.006 Chinese Yuan
Pound Sterling Inggris 103.513 5.274 Great Britain Pound Sterling
Dolar Hong Kong 10.570 5.363 Hong Kong Dollar
Lain-lain 31.805 2.066 Others
39.651.603 26.020.583
Deposito berjangka Time deposits
Dolar Amerika Serikat 29.776.332 1.933.905 United States Dollar
Dolar Singapura 623.214 53.374 Singapore Dollar
Yuan China 470.257 216.702 Chinese Yuan
Yen Jepang 109.047 1.001.534 Japanese Yen
Dolar Hong Kong 35.665 18.097 Hong Kong Dollar
Dolar Australia 22.086 2.099 Australian Dollar
Euro Eropa 20.323 1.193 European Euro
Pound Sterling Inggris 1.394 71 Great Britain Pound Sterling
31.058.318 3.226.975
397
Page 1301
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits,
giro wadiah dan wadiah demand deposits and
tabungan saving deposits
Dolar Amerika Serikat 2.427.071 157.633 United States Dollar
Dolar Singapura 1.192 102 Singapore Dollar
Euro Eropa 641 38 European Euro
Yuan China 495 228 Chinese Yuan
Yen Jepang 443 4.069 Japanese Yen
Lain-lain 45 3 Others
2.429.887 162.073
Interbank call money Interbank call money
Dolar Amerika Serikat 4.927.040 320.000 United States Dollar
Yuan China 2.039.856 940.000 Chinese Yuan
6.966.896 1.260.000
Deposito berjangka Time deposits
Dolar Amerika Serikat 3.125.591 203.000 United States Dollar
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase
Dolar Amerika Serikat 36.330.064 2.359.555 United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 1.322.233 85.876 United States Dollar
Euro Eropa 27.742 1.628 European Euro
Dolar Singapura 5.252 450 Singapore Dollar
Pound Sterling Inggris 4.195 214 Great Britain Pound Sterling
Yuan China 3.655 1.684 Chinese Yuan
Dolar Australia 2.088 198 Australian Dollar
Yen Jepang 1.286 11.811 Japanese Yen
Lain-lain 7.054 458 Others
1.373.505 102.319
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Euro Eropa 551.561 32.372 European Euro
Yuan China 296.548 136.654 Chinese Yuan
Yen Jepang 47.404 435.378 Japanese Yen
Dolar Singapura 3.241 278 Singapore Dollar
Lain-lain 327.886 21.295 Others
5.608.397 910.562
398
Page 1302
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
Ekuivalen Mata uang
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign
Equivalent Currencies
(in million) (in thousand)
Liabilitas (lanjutan) Liabilities (continued)
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 28.421.722 1.845.926 United States Dollar
Beban yang masih harus dibayar Accrued expenses
Dolar Amerika Serikat 981.490 63.746 United States Dollar
Yuan China 32.538 14.994 Chinese Yuan
Dolar Singapura 25.641 2.196 Singapore Dollar
Dolar Hong Kong 7.400 3.755 Hong Kong Dollar
Euro Eropa 1.268 74 European Euro
Pound Sterling Inggris 360 18 Great Britain Pound Sterling
Yen Jepang 146 1.341 Japanese Yen
Dolar Australia 140 13 Australian Dollar
Lain-lain 10 1 Others
1.048.993 86.138
Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 1.764.092 114.574 United States Dollar
Yuan China 933.179 430.025 Chinese Yuan
Euro Eropa 241.369 14.166 European Euro
Dolar Singapura 204.655 17.528 Singapore Dollar
Dolar Australia 69.560 6.612 Australian Dollar
Yen Jepang 22.725 208.716 Japanese Yen
Pound Sterling Inggris 19.810 1.009 Great Britain Pound Sterling
Dolar Hong Kong 12.117 6.148 Hong Kong Dollar
Lain-lain 87.865 5.707 Others
3.355.372 804.485
Pinjaman yang diterima Fund borrowings
Dolar Amerika Serikat 56.499.149 3.669.491 United States Dollar
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Dolar Amerika Serikat 115.735 7.517 United States Dollar
Total liabilitas 401.600.830 62.531.852 Total liabilities
399
Page 1303
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
c. Sensitivitas terhadap laba bersih c. Sensitivity to net income
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas laba bersih Bank Mandiri saja Mandiri’s net income to movement of foreign
pada tanggal 31 Desember 2024 dan 2023 exchange rates as of 31 December 2024 and
atas perubahan nilai tukar mata uang asing 2023:
yaitu:
Peningkatan Penurunan
5%/ 5%/
Increased by Decreased by
5% 5%
31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
laba bersih (84.975) 84.975 net income
Peningkatan Penurunan
5%/ 5%/
Increased by Decreased by
5% 5%
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease)
laba bersih 2.796 (2.796) net income
Proyeksi di atas hanya mengasumsikan The projection above assumes only changes in
perubahan nilai tukar mata uang asing Dolar foreign currency exchange rate of US Dollar
Amerika Serikat sedangkan nilai tukar mata while other foreign exchange rates remain
uang asing lainnya tidak berubah. Dolar unchanged. US Dollars is the major foreign
Amerika Serikat merupakan komponen exchange rate held by the Bank. The projection
terbesar mata uang asing yang dimiliki Bank. also assumes that all other variables are held
Proyeksi dalam hal ini juga mengasumsikan constant at reporting date.
bahwa seluruh variabel lainnya adalah
konstan pada tanggal pelaporan keuangan.
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
Penilaian/valuasi juga merupakan komponen Valuation is also an important component to
penting yang dibutuhkan untuk mengelola hampir manage most risks in banking industry including
semua risiko perbankan termasuk risiko pasar, market risk, credit risk and liquidity risk. Valuation
risiko kredit dan risiko likuiditas. Proses valuasi process is performed for all trading book position
dilakukan atas seluruh posisi trading book including marketable securities owned by the
termasuk efek-efek yang dimiliki Grup dalam Group’s portfolio measured at fair value through
portofolio diukur pada nilai wajar melalui other comprehensive income.
penghasilan komprehensif lain.
400
Page 1304
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Tabel di bawah ini menganalisis instrumen The table below shows analysis of financial
keuangan yang dicatat pada nilai wajar instruments carried at fair value based on method
berdasarkan tingkatan metode penilaian. of valuation levels. The difference at each level of
Perbedaan pada setiap tingkatan metode assessment methods is described as follows:
penilaian dijelaskan sebagai berikut: • Quoted prices (not adjusted) from active
• Harga kuotasian (tidak disesuaikan) dari market for asset or liability which are the
pasar yang aktif untuk aset atau liabilitas same/identical (Level 1);
yang identik (Tingkat 1);
• Input selain harga yang kuotasian dari pasar • Inputs other than quoted market prices
yang disertakan pada Tingkat 1 yang dapat included in Level 1 that are observable for the
diobservasi untuk aset dan liabilitas, baik asset and liability, either directly (as a price) or
secara langsung (yaitu sebagai sebuah indirectly (derived from prices) (Level 2);
harga) atau secara tidak langsung (yaitu
sebagai turunan dari harga) (Tingkat 2);
• Input untuk aset atau liabilitas yang tidak • Inputs for the asset or liability that are not
didasarkan pada data pasar yang dapat based on observable market data
diobservasi (informasi yang tidak dapat (unobservable information) (Level 3).
diobservasi) (Tingkat 3).
Tabel berikut menyajikan aset dan liabilitas Grup The table below shows the Group’s assets and
yang diukur sebesar nilai wajar pada liabilities that are measured at fair value as of
31 Desember 2024 dan 2023: 31 December 2024 and 2023:
2024
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 18.188.560 17.386.563 801.997 - 18.188.560 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 20.796.893 2.663.221 18.133.672 - 20.796.893 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 6.962.445 6.844.756 117.689 - 6.962.445 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 46.345.877 46.345.877 - - 46.345.877 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 5.462.851 - - 5.462.851 5.462.851 comprehensive income
Tagihan derivatif 7.761.508 - 7.761.508 - 7.761.508 Derivative receivables
Penyertaan saham 1.966.608 678.712 1.267.899 19.997 1.966.608 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 7.336.998 - 7.336.998 - 7.336.998 Derivative payables
2023
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar Assets measured at
nilai wajar fair value
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through
laba rugi 38.636.604 34.402.874 4.233.730 - 38.636.604 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 48.823.800 6.150.423 42.673.377 - 48.823.800 comprehensive income
Obligasi pemerintah Government bonds
Diukur pada nilai wajar melalui Fair value through
laba rugi 20.805.479 18.727.231 2.078.248 - 20.805.479 profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 90.640.924 83.264.895 7.376.029 - 90.640.924 comprehensive income
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 2.503.048 - - 2.503.048 2.503.048 comprehensive income
Tagihan derivatif 1.994.931 - 1.994.931 - 1.994.931 Derivative receivables
Penyertaan saham 1.813.882 16.036 797.068 1.000.778 1.813.882 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 2.113.853 - 2.113.853 - 2.113.853 Derivative payables
401
Page 1305
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, assets and
untuk aset dan liabilitas yang dimiliki pada akhir liabilities held at the end of the reporting year are
tahun laporan diukur pada nilai wajar secara measured at fair value on a recurring basis. The
berulang, Bank dan Entitas Anak tidak memiliki Bank and its Subsidiaries have no transfers
transfer antara Tingkat 1 dan Tingkat 2 dari between Level 1 and Level 2 of the hierarchy. In
hierarki. Selain itu pada posisi tanggal yang addition at the same date, there is no Marketable
sama, tidak terdapat Surat Berharga yang masuk Securities included in Level 3.
ke dalam Tingkat 3.
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan dalam pasar aktif (misalnya efek active markets (such as marketable securities which
yang diukur pada nilai wajar melalui laba rugi dan are measured at fair value through profit or loss and
nilai wajar melalui penghasilan komprehensif lain) fair value through other comprehensive income)
ditentukan berdasarkan harga pasar kuotasian was determined based on quoted market prices at
pada tanggal pelaporan. Suatu pasar dianggap the reporting date. A market is considered active if
aktif apabila informasi mengenai kuotasian dapat the information regarding price quotations can be
dengan mudah dan secara berkala tersedia dari easily obtained and regularly available from an
suatu bursa, pedagang efek, atau broker, exchange, securities dealer or broker, the market
kelompok penilai harga pasar industri tertentu, price of a particular industry assessors, regulators
regulator dan harga-harga tersebut and those price reflects actual and regular market
mencerminkan transaksi pasar yang aktual dan transactions at a fair value. Quoted market price for
reguler pada tingkat yang wajar. Harga pasar financial assets owned by the Group are using
kuotasian untuk aset keuangan yang dimiliki Grup current offering price. These instruments are
adalah harga penawaran sekarang. Instrumen- included in level 1. The instruments included in level
instrumen tersebut termasuk dalam tingkat 1. 1 generally include investments in shares in IDX and
Instrumen yang termasuk dalam tingkat 1 debt securities classified as held for trading and fair
umumnya meliputi investasi ekuitas dan surat value through other comprehensive income.
hutang terdaftar di Bursa Efek Indonesia yang
diklasifikasikan sebagai surat berharga yang
diukur pada nilai wajar melalui laba rugi dan nilai
wajar melalui penghasilan komprehensif lain.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan pada pasar aktif (meliputi traded in an active market (include over-the-counter
derivatif over the counter dan obligasi pemerintah derivatives and inactive government bonds) are
yang tidak aktif) ditentukan dengan teknik determined by internal valuation techniques.
penilaian internal.
Teknik-teknik penilaian tersebut The valuation techniques maximise the use of
memaksimumkan penggunaan data pasar yang observable market data when available and as far
dapat diobservasi dan sedapat mungkin as possible to minimise the use of specific estimates
meminimalisir penggunaan estimasi yang bersifat of the entity. If all the inputs needed to determine the
spesifik dari entitas. Seluruh input yang fair value of financial instruments are observable
dibutuhkan untuk menentukan nilai wajar from market, therefore the instrument is included in
instrumen keuangan dapat diobservasi dari level 2. Instead, if one or more data is not based on
pasar, oleh karena itu instrumen tersebut observable market data, these instrument are
termasuk dalam tingkat 2. Sebaliknya, jika salah included in level 3.
satu atau lebih data tidak didasarkan pada data
pasar yang dapat diobservasi, instrumen ini
termasuk dalam tingkat 3.
402
Page 1306
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Pada tanggal 31 Desember 2024 dan 2023 nilai As of 31 December 2024 and 2023, the carrying
tercatat dari aset dan liabilitas keuangan Bank value of the Bank’s financial assets and liabilities
Mandiri memiliki nilai yang hampir sama dengan approximates their fair value except for the
nilai wajarnya kecuali untuk instrumen berikut: following financial instruments:
2024
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 8.938.993 7.114.298 1.832.588 - 8.946.886 At amortised cost
Diukur pada biaya perolehan 3.231.978 - 3.231.978 - 3.231.978 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 153.035.870 - 153.220.759 - 153.220.759 At amortised cost
Diukur pada biaya perolehan 22.560.953 - 22.560.953 - 22.560.953 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.568.399.116 - 425.920.051 1.140.427.108 1.566.347.159 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 40.638.953 - 38.855.572 - 38.855.572 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 5.653.739 - 5.376.317 - 5.376.317 finance leases
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 41.141.067 - 41.820.420 - 41.820.420 Debt securities issued
Pinjaman yang diterima 147.915.981 - 146.931.089 - 146.931.089 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 403.562 - 403.562 - 403.562 marketable securities
2023
Nilai wajar/Fair value
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Aset yang disajikan sebesar Assets disclosed at
nilai wajar fair value
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 5.891.305 4.199.720 1.713.094 - 5.912.814 At amortised cost
Diukur pada biaya perolehan 1.186.152 - 1.186.152 - 1.186.152 At cost
Obligasi pemerintah*) Government bonds*)
Diukur pada biaya perolehan
diamortisasi 163.194.756 163.360.833 - - 163.360.833 At amortised cost
Diukur pada biaya perolehan 34.541.812 - 34.541.812 - 34.541.812 At cost
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.304.230.527 - 382.503.647 920.117.961 1.302.621.608 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 32.036.752 - 30.511.471 - 30.511.471 receivables
Investasi bersih dalam Net investment
sewa pembiayaan 5.419.072 - 5.010.212 - 5.010.212 finance leases
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
Efek-efek yang diterbitkan 50.317.764 - 50.226.241 - 50.226.241 Debt securities issued
Pinjaman yang diterima 95.445.459 - 95.039.435 - 95.039.435 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
subordinasi 415.171 - 415.171 - 415.171 marketable securities
*) Efek-efek dan obligasi pemerintah yang dimiliki Entitas Anak sesuai *) Marketable securities and government bonds owned by Subsidiary in
dengan PSAK 410 “Akuntansi Sukuk”. accordance with SFAS No. 410 “Accounting for Sukuk”.
403
Page 1307
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(i) Giro pada Bank Indonesia, giro pada bank (i) Current accounts with Bank Indonesia, current
lain, penempatan pada Bank Indonesia dan accounts with other banks, placement with
bank lain, tagihan lainnya - transaksi Bank Indonesia and other banks, other
perdagangan, tagihan atas efek-efek yang receivables - trading transactions, securities
dibeli dengan janji dijual kembali, tagihan purchased under agreements to resell,
akseptasi dan aset lain-lain acceptance receivables and other assets
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks represent placements in the form of
bentuk deposit facility, FASBI syariah, call deposit facility, sharia FASBI, call money,
money, penempatan “fixed term”, deposito fixed-term placements, time deposits and
berjangka dan lain-lain. others.
Nilai tercatat dari giro pada Bank Indonesia The carrying amount of current accounts with
dan bank lain, penempatan overnight Bank Indonesia and other banks, placements
dengan suku bunga mengambang adalah and overnight deposits, which uses floating
perkiraan yang layak atas nilai wajar. rate, is a reasonable approximation of fair
value.
Estimasi nilai wajar terhadap penempatan The estimated fair value of fixed interest
dengan suku bunga tetap, tagihan lainnya - bearing placements, other receiveables -
transaksi perdagangan, tagihan atas efek- trading transactions, securities purchased
efek yang dibeli dengan janji dijual kembali, under agreements to resell, acceptance
tagihan akseptasi dan aset lain-lain receivables and other assets is based on
ditetapkan berdasarkan diskonto arus kas discounted cash flows using prevailing money
dengan menggunakan suku bunga pasar market interest rates for debts with similar
uang yang berlaku untuk utang dengan risiko credit risk and remaining maturity. Since the
kredit dan sisa jatuh tempo yang serupa. remaining maturity is below one year, the
Dikarenakan sisa jatuh tempo di bawah satu carrying amount of fixed interest bearing
tahun, nilai tercatat dari penempatan dengan placements, other receiveables - trading
suku bunga tetap, tagihan lainnya - transaksi transactions, securities purchased under
perdagangan, tagihan atas efek-efek yang agreements to resell, acceptance receivables
dibeli dengan janji dijual kembali, tagihan and other assets is a reasonable
akseptasi dan aset lain-lain adalah perkiraan approximation of fair value.
yang layak atas nilai wajar.
(ii) Efek-efek dan obligasi pemerintah (diukur (ii) Marketable securities and government bonds
pada biaya perolehan dan biaya perolehan (measured at cost and amortised cost)
diamortisasi)
Nilai wajar untuk efek-efek dan obligasi The fair value for marketable securities and
pemerintah yang diukur pada biaya goverment bonds measured at cost and
perolehan dan biaya perolehan diamortisasi amortised cost is determined based on market
ditetapkan berdasarkan harga pasar atau prices or intermediary (broker)/dealer quotes.
harga kuotasi perantara (broker)/pedagang If this information is not available, the fair
efek (dealer). Jika informasi ini tidak value is estimated using market prices of
tersedia, nilai wajar diestimasi dengan similar credit, maturity and yield securities or
menggunakan harga pasar kuotasi efek yang evaluated using internal valuation methods.
memiliki karakteristik kredit, jatuh tempo dan
yield yang serupa atau dinilai dengan
menggunakan metode valuasi internal.
404
Page 1308
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(iii) Kredit yang diberikan dan (iii) Loans and sharia receivables/financing,
piutang/pembiayaan syariah, piutang consumer financing receivables and net
pembiayaan konsumen serta investasi bersih investment in finance leases
dalam sewa pembiayaan
Kredit yang diberikan dan Loans and sharia receivables/financing,
piutang/pembiayaan syariah, piutang consumer financing receivables and net
pembiayaan konsumen serta investasi bersih Investment in finance leases are recorded at
dalam sewa pembiayaan dinyatakan carrying amount net of charges for
berdasarkan jumlah nilai tercatat setelah impairment. The estimated fair value of loans
dikurangi dengan penurunan nilai. Estimasi and sharia receivables/financing, consumer
nilai wajar dari kredit yang diberikan dan financing receivables, and net investment in
piutang/pembiayaan syariah, piutang finance leases represents the discounted
pembiayaan konsumen serta investasi bersih amount of estimated future cash flows
dalam sewa pembiayaan mencerminkan expected to be received. The fair value of
jumlah diskonto dari estimasi kini dari arus loans and sharia receivables/financing,
kas masa depan yang diharapkan akan consumer financing receivables, and net
diterima. Nilai wajar dari kredit yang investment in finance leases is determined by
diberikan dan piutang/pembiayaan syariah, discounting the expected future cash flows at
piutang pembiayaan konsumen serta current market interest rates.
investasi bersih dalam sewa pembiayaan
ditentukan dengan mendiskontokan arus kas
yang diharapkan pada tingkat suku bunga
pasar terkini.
(iv) Simpanan nasabah dan simpanan dari bank (iv) Deposits from customers and other banks,
lain, liabilitas atas efek-efek yang dijual securities sold under agreements to
dengan janji dibeli kembali, liabilitas repurchase, acceptance payables and other
akseptasi dan liabilitas lain-lain liabilities
Estimasi nilai wajar simpanan yang bisa The estimated fair value of deposits that can
ditarik kembali sewaktu-waktu, termasuk be withdrawn at any time, includes non-
simpanan tanpa bunga, adalah sebesar interest bearing deposits, is the payable
jumlah terutang/nilai tercatat ketika utang amount/carrying amount when the payable is
tersebut dibayarkan. paid.
Estimasi nilai wajar simpanan dengan tingkat The estimated fair value of fixed interest
suku bunga tetap, liabilitas atas efek-efek bearing deposits, securities sold under
yang dijual dengan janji dibeli kembali, agreements to repurchase, acceptance
liabilitas akseptasi dan liabilitas lain-lain yang payables and other liabilities not quoted in an
tidak memiliki kuotasi di pasar aktif active market is based on discounted cash
ditetapkan berdasarkan diskonto arus kas flows using interest rates for new debts with
dengan menggunakan suku bunga utang similar remaining maturity. As the remaining
baru dengan sisa jatuh tempo yang serupa. maturity is below one year, the carrying
Dikarenakan sisa jatuh tempo di bawah satu amount of fixed interest bearing deposits,
tahun, nilai tercatat dari simpanan dengan acceptance payables and other liabilities is a
tingkat bunga tetap, liabilitas akseptasi dan reasonable approximation of fair value.
liabilitas lain-lain adalah perkiraan yang
layak atas nilai wajar.
405
Page 1309
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Debt securities issued, fund borrowings and
diterima dan pinjaman dan efek-efek subordinated loans and marketable securities
subordinasi
Nilai wajar agregat dihitung berdasarkan The aggregate fair values are calculated
harga pasar kuotasi. Jika informasi ini tidak based on quoted market prices. When
tersedia, model diskonto arus kas digunakan information is not available, a discounted cash
berdasarkan kurva yield terkini yang sesuai flow model is used based on the current yield
dengan sisa periode jatuh temponya. curve appropriate for the remaining term to
maturity.
(vi) Value at Risk (VaR) (vi) Value at Risk (VaR)
Dalam pelaksanaan pengelolaan risiko pasar The implementation of managing market risk of
trading, Bank menerapkan prinsip segregation of trading, the Bank’s applies segregation of duties
duties dengan cara melakukan pemisahan antara principle by separation of front office unit (conduct
unit front office (melaksanakan transaksi trading), trading transaction), middle office unit (conduct
unit middle office (melaksanakan proses process of risk management as well as develop
manajemen risiko serta menyusun kebijakan dan policies and procedures) and back office unit
prosedur) dan unit back office (melaksanakan (conduct process of settlement transaction).
proses settlement transaksi).
Analisa risiko pasar atas aktivitas trading treasury Market risk analysis of trading treasury daily
dilakukan secara harian menggunakan activities using best practice approach by consider
pendekatan sesuai best practice yang ada dan internal and external policies, such as through
mengacu pada ketentuan internal dan eksternal calculation of VaR.
yang berlaku, salah satunya melalui perhitungan
VaR.
VaR adalah potensi kerugian maksimum dari VaR is the maximum potential loss from the Bank's
posisi portofolio Bank (open position) dengan portfolio position (open position) with a certain
confidence level dan holding period tertentu confidence level and holding period under normal
dalam kondisi pasar yang normal. Metode market conditions. The VaR calculation method
perhitungan VaR yang digunakan Bank yaitu used by the Bank is the Historical Simulation
metode Historical Simulation yang tidak method which does not require the assumption that
membutuhkan asumsi bahwa pergerakan faktor the movement of market factors is normally
pasar terdistribusi normal. Bank menghitung VaR distributed. The Bank calculates VaR based on
berdasarkan 250 hari data faktor pasar historis. 250 days of historical market factor data.
Realisasi VaR 31 Desember 2024 dan 2023 VaR realisation as of 31 December 2024 and 2023
(tidak diaudit) adalah sebagai berikut: (unaudited) are as follows:
2024
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir tahun/
Average Maximum Minimum End of period
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 20.675 57.586 6.845 15.803 Interest rate risk*)
Risiko nilai tukar 14.272 40.349 1.760 8.948 Foreign exchange risk
Total 24.019 58.801 7.571 22.164 Total
*) Hanya posisi trading book. *) Only trading book position
406
Page 1310
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(vi) Value at Risk (VaR) (lanjutan) (vi) Value at Risk (VaR) (continued)
Realisasi VaR 31 Desember 2024 dan 2023 VaR realisation as of 31 December 2024 and 2023
(tidak diaudit) adalah sebagai berikut (lanjutan): (unaudited) are as follows (continued):
2023
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir tahun/
Average Maximum Minimum End of period
VaR VaR VaR VaR
Jenis risiko Type of risk
Risiko suku bunga*) 24.583 47.974 12.661 18.991 Interest rate risk*)
Risiko nilai tukar 32.655 85.253 3.356 25.636 Foreign exchange risk
Total 37.289 86.076 15.257 33.058 Total
*) Hanya posisi trading book. *) Only trading book position
Bank melakukan backtesting untuk memastikan The Bank performs backtesting to ensure the
keakuratan metode perhitungan VaR dalam accuracy of the VaR calculation method in
memprediksi laba/rugi aktivitas treasury. Metode predicting the profit/loss of treasury activities.
backtesting dilakukan dengan membandingkan Backtesting method compares the daily profit/loss
laba/rugi harian dengan nilai VaR yang dihitung with the VaR calculated by the Bank.
oleh Bank.
Hasil backtesting periode Desember 2024 Backtesting result for the period December 2024
menunjukkan bahwa perhitungan VaR yang telah shows that the VaR calculation has been
dilakukan akurat, dimana jumlah penyimpangan performed accurately, where the number of
Laba/Rugi terhadap daily VaR masih dapat irregularities of Profit/Loss to the daily VaR is still
diterima. acceptable.
(vii) Manajemen kas (vii) Cash management
Kas terdiri atas: Details of cash are as follows:
2024 2023
Jumlah Jumlah
ekuivalen ekuivalen
nosional nosional
mata uang mata uang
asing asing
(dalam ribuan)/ (dalam ribuan)/
Notional Notional
amount of amount of
foreign foreign
currency currency
equivalent equivalent
(in thousands) Rupiah (in thousands) Rupiah
Rupiah - 27.977.240 - 23.220.420 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 145.147 2.336.137 115.908 1.784.628 United States Dollar
Dolar Singapura 19.530 231.324 16.739 195.452 Singapore Dollar
Euro Eropa 18.310 306.836 24.152 411.511 European Euro
Dolar Australia 27.270 273.072 29.345 308.730 Australian Dollar
Yen Jepang 657.517 67.744 581.383 63.301 Japanese Yen
Pound Sterling Inggris 1.573 31.811 3.202 62.835 Great Britain Pound Sterling
Dolar Hong Kong 6.286 13.031 6.124 12.068 Hong Kong Dollar
Yuan China 2.439 5.379 1.975 4.286 Chinese Yuan
Lain-lain 26.251 422.508 23.934 368.509 Others
904.323 31.665.082 802.762 26.431.740
Pada tanggal-tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the cash
2023 saldo kas tersebut, sudah termasuk uang balance, including money at the ATM (Automatic
pada mesin ATM (Anjungan Tunai Mandiri), Teller Machine), amounted to Rp5,603,861 and
masing-masing sebesar Rp5.603.861 dan Rp7,012,615, respectively.
Rp7.012.615.
407
Page 1311
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (viii) Impact of Interest Rate Benchmark Reform
Pada tahun 2017, Financial Conduct Authority In 2017, the UK Financial Conduct Authority (FCA)
(FCA) Inggris mengumumkan rencana untuk announced plans to stop using LIBOR by the end of
menghentikan penggunaan LIBOR pada akhir 2020. In November 2020, the ICE Benchmark
tahun 2020. Pada November 2020, ICE Administration (IBA) officially announced plans to
Benchmark Administration (IBA) mengumumkan stop publishing the LIBOR benchmark interest rate.
secara resmi rencana untuk menghentikan In response to the latest conditions, on 5 March
publikasi suku bunga acuan LIBOR. Sebagai 2021, FCA announced a plan to partially suspend
tanggapan atas kondisi terbaru, pada tanggal the publication of the LIBOR benchmark interest
5 Maret 2021, FCA mengumumkan rencana rate by the IBA which has held in 2 (two) stages as
penundaan sebagian penghentian publikasi suku follows:
bunga acuan LIBOR oleh IBA tersebut yang telah
diadakan dalam 2 (dua) tahap sebagai berikut:
1. Pada 31 Desember 2021 untuk suku bunga 1. As of 31 December 2021, the reference interest
acuan LIBOR semua tenor dalam mata uang rate is LIBOR for all tenors in GBP, EUR, CHF
GBP, EUR, CHF dan JPY serta dalam mata and JPY and in USD for 1 (one) week and
uang USD untuk tenor 1 (satu) minggu dan 2 (two) months tenors.
2 (dua) bulan.
2. Pada 31 Desember 2023 untuk suku bunga 2. On 31 December 2023, the reference interest
acuan LIBOR dalam mata uang USD untuk rate is LIBOR in USD for the overnight tenor,
tenor overnight, 1 (satu) bulan, 3 (tiga) bulan, 1 (one) month, 3 (three) months, 6 (six) months
6 (enam) bulan dan 12 (dua belas) bulan. and 12 (twelve) months.
Eksposur risiko Bank yang secara langsung The Bank's risk exposures that are directly affected
terdampak dari reformasi acuan suku bunga terdiri by the interest rate benchmark reform consist of a
dari portfolio kredit korporasi, transaksi derivatif portfolio of corporate loans, derivative transactions
dan borrowing yang menggunakan suku bunga and borrowing using the USD LIBOR benchmark
acuan USD LIBOR. interest rate.
Saat ini Bank telah menggunakan suku bunga Currently, the Bank has used to use the Secured
acuan Secured Overnight Financing Rate (SOFR) Overnight Financing Rate (SOFR) benchmark
atau suku bunga acuan lain yang disepakati untuk interest rate or other agreed benchmark interest rate
menggantikan suku bunga acuan USD LIBOR. to replace the USD LIBOR benchmark interest rate.
Terkait suku bunga acuan SOFR, terdapat Regarding the SOFR benchmark interest rate, there
beberapa perbedaan antara USD LIBOR dan are several differences between USD LIBOR and
SOFR. USD LIBOR adalah “term rate”, yang SOFR. USD LIBOR is the “term rate”, which means
berarti USD LIBOR dipublikasikan untuk beberapa that USD LIBOR is published for several loan
periode pinjaman (sebagai contoh 3 (tiga) bulanan periods (for example 3 (three) months or 6 (six)
atau 6 (enam) bulanan) dan bersifat “forward months) and is “forward looking” (LIBOR is
looking” (LIBOR dipublikasikan pada awal published at the beginning of the period), while
periode), sedangkan SOFR merupakan suku SOFR is the rate “backward-looking” benchmark
bunga acuan yang bersifat “backward looking”, interest rate, based on the overnight interest rate of
berdasarkan suku bunga overnight dari transaksi actual transactions, and published at the end of the
actual, dan dipublikasikan pada akhir periode overnight period. In addition, LIBOR is an interest
overnight. Selain itu, LIBOR merupakan tingkat rate that has taken into account credit spreads,
suku bunga yang telah memperhitungkan credit while SOFR is currently an almost risk free interest
spread, sementara SOFR saat ini adalah suku rate based on US Treasury repurchase agreement
bunga yang hampir risk free berdasarkan transaksi (repo) market transactions. In order to make the
pasar repurchase agreement (repo) US Treasury. transition of contracts and agreements that currently
Untuk melakukan transisi atas kontrak dan refer to USD LIBOR to refer to the alternative
perjanjian yang saat ini mengacu ke USD LIBOR benchmark interest rate (SOFR), adjustments are
menjadi mengacu ke suku bunga acuan alternatif needed to ensure that the two benchmark interest
(SOFR), diperlukan penyesuaian untuk rates are economically equivalent.
memastikan bahwa kedua suku bunga acuan
tersebut secara ekonomis setara.
Pada tahun 2020, Bank telah membentuk komite, In 2020, the Bank has formed a committee,
yang terdiri dari unit kerja Treasury, Kredit, Risk, consisting of Treasury, Credit, Risk, IT, Legal,
IT, Legal, Compliance, dan Keuangan untuk Compliance, and Finance work units to formulate a
menyusun strategi transisi USD LIBOR. Komite USD LIBOR transition strategy. The LIBOR
Transisi LIBOR ini dibentuk untuk meminimalisasi Transition Committee was formed to minimize the
potensi disrupsi bisnis dan memitigasi risiko potential for business disruption and mitigate
operasional, hukum, kepatuhan serta keuangan. operational, legal, compliance and financial risks.
Inisiatif transisi LIBOR mempertimbangkan The LIBOR transition initiative considers changes to
perubahan pada sistem informasi, proses, information systems, processes, risk management
manajemen risiko, dan model valuasi instrumen and financial instrument valuation models and
keuangan serta mengkaji dampak akuntansi dan examines the impact of accounting and taxation.
perpajakan.
408
Page 1312
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii)Impact of Interest Rate Benchmark Reform
(continued)
Dari segi manajemen risiko pasar, Bank telah In terms of market risk management, the Bank has
mengidentifikasi dan mengantisipasi perubahan identified and anticipated changes that occured in
yang terjadi pada aspek - aspek antara lain aspects including changes in market data, which in
perubahan market data, yang selanjutnya turn will have an impact on the results of the mark to
berdampak pada hasil perhitungan mark to market, market calculation, VaR calculation and monitoring,
perhitungan dan monitoring VaR, dan perhitungan and other calculations related to market risk. With
lain - lain terkait risiko pasar. Terhadap perubahan- regard to these changes, the Bank has made
perubahan yang terjadi tersebut, Bank telah adjustments to the market risk management system
melakukan penyesuaian pada sistem manajemen and has reported system enhancement realisation
risiko pasar dan ketentuan internal terkait, serta to the regulator. In 2024, all Treasury derivative
telah melaporkan realisasi enhancement pada transactions with USD currency have used USD
sistem ke regulator. Pada tahun 2024, seluruh SOFR as benchmark interest rate.
transaksi derivatif Treasury dengan mata uang
USD telah menggunakan USD SOFR sebagai
suku bunga acuannya.
Dalam hal kaitannya dengan risiko likuiditas, In terms of liquidity risk, changes in the LIBOR
perubahan atas suku bunga acuan LIBOR menjadi benchmark interest rate to another alternative
suku bunga acuan alternatif lain juga dapat benchmark interest rate may also have an impact on
berdampak pada kondisi likuiditas Bank. Dalam hal the Bank's liquidity condition. In this case, changes
ini, perubahan nominal pembayaran bunga kredit, in the nominal payment of credit interest, derivative
transaksi derivatif dan/atau bunga pinjaman dapat transactions and/or loan interest may affect the
berpengaruh pada nilai arus kas yang diterima value of cash flows received or paid by the Bank,
atau dibayarkan oleh Bank, antara lain yang including those measured in the Liquidity Coverage
terukur dalam indikator Liquidity Coverage Ratio Ratio (LCR) and Net Stable Funding Ratio (NSFR)
(LCR) dan Net Stable Funding Ratio (NSFR). indicators. However, this impact is not expected to
Namun demikian, dampak tersebut diperkirakan significantly affect the Bank's overall liquidity
tidak signifikan mempengaruhi kondisi likuiditas condition.
Bank secara keseluruhan.
Sebagai bentuk mitigasi risiko pasar, per posisi As a form of market risk mitigation, as of
31 Desember 2024 dan 2023, Bank telah 31 December 2024 and 2023, the Bank has
mengidentifikasi kebutuhan perubahan pada identified the need for changes to the information
sistem informasi dan Bank telah melakukan system and the Bank has made adjustments to the
penyesuaian pada sistem tersebut. Bank juga system. The Bank has also conducted studies
telah melakukan kajian yang dibutuhkan dalam needed in the transition process related to the
proses transisi terkait proses dan model valuasi process and model of the valuation of financial
instrumen keuangan. Pada tahun 2023, Bank telah instruments. In 2023, the Bank has communicated
melakukan komunikasi dengan counterparty with affected counterparties and/or customers to
dan/atau nasabah yang terdampak untuk provide the latest information regarding changes
memberikan informasi terkini terkait perubahan that may occur as a result of the reform of the
yang mungkin terjadi akibat dari reformasi acuan interest rate reference, specifically USD LIBOR,
suku bunga, secara khusus USD LIBOR, baik either through socialization, discussion or in writing.
melalui sosialisasi, diskusi maupun tertulis. Bank The Bank has identified areas that have a significant
telah mengidentifikasi area yang memiliki risiko risk of discontinuing USD LIBOR, namely
yang signifikan terhadap penghentian USD LIBOR, developing information systems and adjusting
yaitu melakukan pengembangan pada sistem business processes to accommodate the use of
informasi dan penyesuaian proses bisnis untuk alternative reference interest rates, conducting
dapat mengakomodasi penggunaan suku bunga contract amendments/repapering and/or reviewing
acuan alternatif, melakukan amendemen fallback clauses on existing contracts. In addition to
kontrak/repapering dan/atau melakukan kajian carrying out continuous efforts in monitoring the
fallback clause pada kontrak existing. Selain latest conditions related to the USD LIBOR
melakukan usaha berkelanjutan dalam transition, the Bank has also conducted more
pemantauan kondisi terkini terkait transisi USD intensive discussions with industry players both from
LIBOR, Bank juga telah melakukan diskusi lebih within and outside the country in the context of
intensif dengan pelaku industri baik yang berasal benchmarking and communication with Regulators
dari dalam maupun luar negeri dalam rangka to ensure the transition of changes in the
benchmark serta komunikasi dengan Regulator benchmark interest rate from USD LIBOR to
untuk memastikan transisi perubahan suku bunga alternative interest rates went well, also to minimize
acuan dari USD LIBOR ke suku bunga acuan the risk arising from the transition process.
alternatif berjalan dengan baik, sekaligus
meminimalisasi risiko yang muncul dari proses
transisi tersebut.
409
Page 1313
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii)Impact of Interest Rate Benchmark Reform
(continued)
Berikut adalah informasi kuantitatif tentang The following is quantitative information about
instrumen keuangan yang belum beralih ke acuan financial instruments that have not yet switched to
suku bunga alternatif pada tanggal 31 Desember alternative reference rates as of 31 December 2024
2024 dan 2023, yang menunjukkan secara and 2023, which separately shows non-derivative
terpisah aset keuangan non derivatif kredit corporate credit financial assets, borrowing, and
korporasi, liabilitas keuangan non derivatif derivative non-derivative financial liabilities (bank
borrowing dan derivatif (Bank Mandiri saja). only).
2024
Nilai kontrak
USD nilai penuh/
Contract Value Nilai wajar/
Full USD Fair Value
Derivatif Derivatives
Tagihan derivatif 61.450.000 32.613 Derivatives receivables
Liabilitas derivatif 10.000.000 (4.035) Derivatives liabilities
2023
Nilai kontrak
USD nilai penuh/
Contract Value Nilai wajar/
Full USD Fair Value
Derivatif Derivatives
Tagihan derivatif 177.050.000 110.120 Derivatives receivables
Liabilitas derivatif 20.000.000 (18.463) Derivatives liabilities
C. Risiko operasional C. Operational risk
Risiko operasional adalah risiko akibat Operational risk is a risk due to inadequacy and/or
ketidakcukupan dan/atau tidak berfungsinya dysfunctional internal process, human error,
proses internal, kesalahan manusia, kegagalan systems failure or external factors which impact the
sistem atau adanya faktor eksternal yang Bank’s operations. Including risks related to cyber
mempengaruhi operasional Bank. Termasuk security. The effectiveness of operational risk
dalam bagian dari risiko operasional yaitu risiko management can reduce losses due to operational
terkait keamanan siber. Pengelolaan atas risiko risk.
operasional secara efektif dapat menekan
kerugian akibat risiko operasional.
Dalam rangka mengelola risiko operasional secara In order to the achieve the effectiveness of
efektif, Bank menyusun kerangka kerja yang operational risk management, the Bank has
mengacu pada regulasi Bank Indonesia, Otoritas established a framework based on Bank Indonesia,
Jasa Keuangan, Basel dan best practice di industri Financial Services Authority, Basel and best
baik lokal maupun global. Bank saat ini telah practice in both local and global industries. The
memiliki Kebijakan Manajemen Risiko, Standar Bank has implemented Bank Mandiri’s Risk
Prosedur Operasional Manajemen Risiko Management Policy, Standard Operating
Operasional dan Petunjuk Teknis Operasional Procedures for Operational Risk Management and
Manajemen Risiko Operasional, yang meliputi Technical Guidelines for Operational Risk
aspek governance maupun sistem pelaporan. Management covering both aspects of governance
and reporting systems.
410
Page 1314
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation Managing risk through operation
Dalam pengelolaan risiko operasional melalui In managing operational risk through Operation, the
Operation, Bank telah: Bank has:
(i) Menetapkan risk governance pengelolaan (i) Established risk governance of operational
risiko operasional. risk management.
(ii) Menetapkan kebijakan dan prosedur serta (ii) Established policies and procedures and
melakukan review secara berkala. conducts periodic review.
(iii) Menetapkan operational risk appetite (iii) Established operational risk appetite
statement. statement.
(iv) Menyusun metodologi dan perangkat (iv) Designed methodologies and tools for
pengelolaan risiko operasional. operational risk management.
(v) Mengembangkan dan (v) Developed and implemented Risk
mengimplementasikan program Risk Awareness Program for managing
Awareness pengelolaan risiko operasional operational risk for all employees.
terhadap seluruh karyawan.
(vi) Mendesain, mengembangkan, dan (vi) Designed, developed, and implemented
mengimplementasikan Operational Risk Operational Risk Management System.
Management System.
(vii) Menjalankan implementasi pengelolaan (vii) Implemented the operational risk
risiko operasional ke seluruh unit kerja management to the all units (Head Office
(Kantor Pusat dan Kantor Wilayah) and Regional Offices) including the
termasuk implementasi Operational Risk Operational Risk Management Tools (ORM
Management Tools (ORM Tools). Tools).
(viii) Melaksanakan monitoring dan pelaporan (viii) Performed monitoring and reporting for
internal maupun eksternal (regulator). internal and external (regulator).
(ix) Mengembangkan kompetensi standar untuk (ix) Developed standard competencies for
pegawai yang terlibat dalam aktivitas employees involved in the implementation of
implementasi kerangka kerja manajemen operational risk management framework
risiko operasional. activities.
Pelaksanaan operational risk governance The implementation of operational risk governance
dilakukan melalui: begins with:
(i) Pengawasan aktif Dewan Komisaris dan (i) Active monitoring by Board of Commissioners
Direksi and Directors
(ii) Pelaksanaan pengelolaan risiko operasional (ii) The implementation of operational risk
disupervisi oleh Direktur Manajemen Risiko management is supervised by Director of Risk
yang didukung dengan keterlibatan: Management which supported by the
involvement of:
• Risk Management Committee • Risk Management Committee
• Unit Kerja Pemilik dan Pengendali • Business Unit and Risk Controlling Unit
Risiko
• Unit Kerja Manajemen Risiko • Operational Risk Management Unit
Operasional
• Unit Kerja Pembina Manajemen Risiko • Operational Risk Management and
Operasional Development Unit
• Unit Kerja Kepatuhan • Compliance Unit
• Unit Kerja Internal Audit • Internal Audit Unit
Bank telah menetapkan kebijakan dan prosedur The Bank has established internal policies and
internal dalam Manajemen Risiko Operasional procedures for Operational Risk Management
yang mengacu pada Kebijakan Manajemen referred to as Risk Management Policy, which is the
Risiko, yang menjadi landasan implementasi basis of risk management implementation.
manajemen risiko.
411
Page 1315
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Terkait dengan ORM Tools, ORM Tools yang The ORM Tools used by the Bank are:
dipergunakan Bank adalah:
(i) Risk & Control Self Assessment (RCSA), (i) Risk & Control Self Assessment (RCSA), is a
merupakan sebuah register atas identifikasi register of risk identification and main control
risiko dan kontrol utama dari proses bisnis of the business processes within the Bank,
yang ada di Bank, yang secara periodik where inherent risk rating and control
dilakukan penilaian/assessment terhadap effectiveness either through control testing or
inherent risk rating dan efektivitas kontrol baik by consensus are periodically assessed. The
melalui pengujian kontrol (Control Testing) testing of inherent risk rating and control rating
maupun secara konsensus. Penilaian generated residual risk value which become a
inherent risk rating dan control rating component of operational risk profile. The
menghasilkan nilai residual risk dan menjadi residual risk level is minimized by taking
bagian dari profil risiko operasional. Tingkat necessary mitigations before risk occurs.
risiko residual dijaga seminimal mungkin
dengan mengambil tindakan yang diperlukan
untuk mitigasi sebelum risiko terjadi.
(ii) Loss Event Database, merupakan database (ii) Loss Event Database, is a database of
insiden risiko operasional yang dicatat secara operational risk incidents which recorded on
risk based dengan tujuan sebagai lesson risk based basis as a lesson learned,
learned, pemantauan tindak lanjut perbaikan remediation monitoring and future
kedepannya, serta sebagai salah satu improvements, also as a component for
komponen untuk perhitungan modal risiko calculation of operational risk capital
operasional (regulatory capital charge) calculation (regulatory capital charge) with the
metode Standardized Approach (SA). Standardized Approach (SA) method.
(iii) Key Indicator (KI), merupakan early warning (iii) Key Indicator (KI), is an early warning signal in
signal dalam pengelolaan risiko operasional operational risk management with the aim that
dengan tujuan agar upaya mitigasi dapat mitigation efforts can be immediately
segera ditentukan dan dilaksanakan sebelum determined and implemented before a risk
sebuah risiko terjadi. KI mengindikasikan occurs. KI indicates the probability that a risk
besar kecilnya kemungkinan suatu risiko akan will occur (risk based) or indicates the
terjadi (risk based) atau mengindikasikan probability that a control is not implemented
besar kecilnya kemungkinan suatu kontrol properly (control based). KI is set a threshold
tidak dilaksanakan sebagaimana mestinya (threshold) and its realization score is
(control based). KI ditetapkan ambang recorded periodically.
batasnya (threshold) dan dicatat skor
realisasinya secara berkala.
(iv) Issue & Action Management (IAM), (iv) Issue & Action Management (IAM), is a tool to
merupakan perangkat untuk memantau tindak monitor follow-up action that have been
lanjut yang telah disusun atas isu-isu yang designed on identified issues through various
ditemukan dari berbagai sumber, seperti dari activities, such as Control Testing, incident,
hasil Control Testing, hasil monitoring Key key indicator monitoring result, self identified
Indicator, terjadinya insiden, teridentifikasinya issued and other.
suatu permasalahan (self-identified issue) dan
lainnya.
(v) Capital Modelling, merupakan model (v) Capital Modelling, an operational capital
perhitungan modal risiko operasional calculation model (regulatory capital charge)
(regulatory capital charge) sesuai regulasi that complies with applicable regulations.
yang berlaku.
Sebagai output dari proses Manajemen Risiko As the output of Operational Risk Management
Operasional, akan dihasilkan profil risiko process, each unit generates operational risk profile
operasional yang di-review oleh unit Internal reviewed by Internal Audit unit and presented to the
Audit, dipresentasikan kepada Direksi dan Dewan Board of Commissioners and directors, and
Komisaris, serta dilaporkan dalam bentuk Laporan submitted to the regulators periodically in the form of
Tingkat Kesehatan Bank (Risk Based Bank Risk Based Bank Rating and Risk Profile. In
Rating) dan Profil Risiko yang disampaikan addition, in order to manage operational risk, there
kepada Regulator secara periodik. Selain itu, is an operational risk management reports that are
dalam rangka pengelolaan risiko operasional submitted to management as a monitoring tool and
terdapat laporan pengelolaan risiko operasional consideration for priority decision making.
yang disampaikan kepada manajemen sebagai
sarana monitoring dan bahan pertimbangan untuk
mengambil tindakan prioritas.
412
Page 1316
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through capital Managing risk through capital
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes the
Standardized Approach (SA)/Pendekatan Standar Standardized Approach (SA) in accordance with
sesuai SEOJK No. 06/SEOJK.03/2020 untuk SEOJK No. 06/SEOJK.03/2020 for operational risk
perhitungan beban modal risiko operasional. capital charges calculation. The calculation of the
Perhitungan ATMR dengan Pendekatan Standar Risk Weighted Assets (RWA) using Standardized
dilakukan setiap tahun berdasarkan data Approach is performed annually based on
Komponen Kerugian Risiko Operasional selama Operational Risk Loss Components data for the last
10 (sepuluh) tahun terakhir dan data Komponen 10 (ten) years and Business Indicator Components
Indikator Bisnis selama 3 (tiga) tahun terakhir. data for the last 3 (three) years. The result of
Hasil perhitungan dari beban modal risiko calculation of operational risk capital charges for
operasional Bank Mandiri (Bank Mandiri saja) Bank Mandiri (Bank Only) as of 31 December 2024
pada tanggal 31 Desember 2024 adalah sebesar amounted to Rp5,014,076.90 while for consolidation
Rp5.014.076,90 sedangkan secara konsolidasian (Bank Mandiri and its Subsidiaries) amounted to
(Bank Mandiri dengan Entitas Anak) adalah Rp6,067,991.50. Based on these operational risk
sebesar Rp6.067.991,50. Berdasarkan nilai beban capital charges values, RWA for operational risk as
modal risiko operasional tersebut, nilai ATMR of 31 December 2024 amounted to
risiko operasional pada tanggal 31 Desember Rp62,675,961.25 (Bank Only) and Rp75,849,893.75
2024 adalah sebesar Rp62.675.961,25 (Bank (consolidated).
Mandiri saja) dan Rp75.849.893,75
(konsolidasian).
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING CONTINGENCIES
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor vendor
Pada tanggal 28 Mei 2019, Bank Mandiri On 28 May 2019, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to enhance eMAS
menambah fitur eMAS sesuai perjanjian features related to the 2019 Application
Application Management 2019 menggunakan Management agreement with the blanket order
system blanket order dengan nilai maksimum system with a maximum contract value of 6,141
sebanyak 6.141 mandays. Pada tanggal mandays. On 31 December 2024, the payment
31 Desember 2024 dari nilai kontrak sebesar realisation amounted to USD4,898,670.82 (full
USD4.898.670,82 (nilai penuh), Bank telah amount) and the Bank has recorded the payment
melakukan pembukuan sebagai aset tetap realisation as a fixed asset amounted to
sebesar USD4.878.288,57 (nilai penuh) dengan USD4,878,288.57 (full amount) with the estimated
estimasi penyelesaian posisi 31 Desember 2024 project completion on 31 December 2024 is
adalah 99,58%. 99.58%.
Pada tanggal 25 Mei 2021, Bank Mandiri On 25 May 2021, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2021 Application Management
Application Management 2021 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On
sebanyak 1.870 mandays. Pada tanggal 31 December 2024, out of a contract value
31 Desember 2024 dari nilai kontrak sebesar amounted to USD1,513,307.45 (full amount) the
USD1.513.307,45 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD1,513,307.45 (full amount) with the estimated
sebesar USD1.513.307,45 (nilai penuh) dengan project completion position on 31 December 2024
estimasi penyelesaian pada tanggal is 100%.
31 Desember 2024 adalah 100%.
Pada tanggal 18 November 2021, Bank Mandiri On 18 November 2021, Bank Mandiri entered into
mengadakan perjanjian dengan vendor untuk an agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2022 Application Management
Application Management 2022 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On
sebanyak 1.870 mandays. Pada tanggal 31 December 2024, out of a contract value
31 Desember 2024 dari nilai kontrak sebesar amounted to USD1,660,415.26 (full amount) the
USD1.660.415,26 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD1,649,906.20 (full amount) with the estimated
sebesar USD1.649.906,20 (nilai penuh) dengan project completion on 31 December 2024 is
estimasi penyelesaian pada tanggal 99.37%.
31 Desember 2024 adalah 99,37%.
413
Page 1317
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor (lanjutan) vendor (continued)
Pada tanggal 19 Oktober 2022, Bank Mandiri On 19 October 2022, Bank Mandiri entered into an
mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2023 Application Management
Application Management 2023 menggunakan agreement using a blanket order system with a
system blanket order dengan nilai maksimum maximum contract value of 350 mandays. On
sebanyak 350 mandays. Pada tanggal 31 December 2024, out of a contract value
31 Desember 2024 dari nilai kontrak sebesar amounted to USD726,327.79 (full amount) the
USD726.327,79 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
melakukan pembukuan sebagai aset tetap USD726,327.79 (full amount) with the estimated
sebesar USD726.327,79 (nilai penuh) dengan project completion on 31 December 2024 is 100%.
estimasi penyelesaian pada tanggal
31 Desember 2024 adalah 100%.
Perikatan antara Bank Mandiri dengan pihak Bank Mandiri and related parties have complied
terkait telah mengikuti syarat dan ketentuan yang the mutually agreed terms and conditions.
disepakati bersama.
b. Perkara hukum b. Legal matters
Bank saat ini masih menghadapi permasalahan Currently, the Bank has a number of outstanding
hukum diantaranya dengan debitur dan/atau litigation cases, including lawsuits with debtors
pemilik dana sebagai akibat adanya perselisihan and/or fund owners due to disputes that had been
perjanjian yang telah diputus oleh Pengadilan decided by the Court where the Bank was convicted
dimana Bank dihukum untuk membayar ganti rugi by the Court to pay compensation amounted to
sebesar Rp1.858. Saat ini Bank masih dalam Rp1,858. Currently, the Bank is still in the legal
proses/upaya hukum keberatan terhadap process to appeal against the decision.
putusan.
Jumlah klaim terhadap Bank Mandiri atas The Bank’s total potential financial exposure
tuntutan hukum yang belum selesai pada tanggal arising from outstanding lawsuits as of
31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 amounted to
sebesar Rp460.861 dan Rp541.727. Pada Rp460,861 and Rp541,727, respectively. As of
tanggal 31 Desember 2024 dan 2023, Bank 31 December 2024 and 2023, the Bank has
Mandiri telah membentuk cadangan masing- provided a provision amounted to Rp68,662 and
masing sebesar Rp68.662 dan Rp90.893 dan Rp90,893, respectively, and believes that the
berpendapat bahwa cadangan yang dibentuk provision is adequate.
telah memadai.
c. Trade Agreement dengan Asian Development c. Trade Agreement with Asian Development Bank
Bank
Pada tanggal 25 November 2009, Bank Mandiri On 25 November 2009, Bank Mandiri has signed a
telah menandatangani perjanjian kerjasama contractual agreement with Asian Development
dengan Asian Development Bank (“ADB”) melalui Bank (“ADB”) through Trade Finance Facilitation
Trade Finance Facilitation Program (“TFFP”), Program (“TFFP”) which are Confirmation Bank
yaitu Confirmation Bank Agreement (“CBA”). Agreement (“CBA”).
Berdasarkan CBA, Bank Mandiri dapat bertindak Based on CBA, Bank Mandiri can act as confirming
sebagai confirming bank bagi transaksi ekspor bank for export import transactions of its customers
impor nasabah dengan basis Letter of Credit with Letter of Credit (“L/C”) arrangement. As a
(“L/C”). Sebagai confirming bank, Bank Mandiri confirming bank, Bank Mandiri can request a
dapat diberikan jaminan oleh ADB atas L/C yang guarantee from ADB for L/C issued by issuing
diterbitkan oleh issuing bank. bank.
Skema TFFP tersebut merupakan program ADB TFFP scheme is a program initiated by ADB to
untuk memfasilitasi transaksi perdagangan facilitate the L/C based trade transactions within
berbasis L/C di negara-negara berkembang Asia Asian developing countries to increase the trade-
untuk mendorong tingkat pertumbuhan volume volume growth. Becoming a participant in this
perdagangan. Dengan menjadi partisipan dalam program, Bank Mandiri will have an easier access
TFFP ini, Bank Mandiri memiliki peluang untuk to increase its trade volume and to open new
trade volume dan membuka bisnis baru business opportunities especially to countries in
khususnya dengan bank dari negara-negara ADB program.
yang termasuk dalam program ADB.
414
Page 1318
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
d. Perjanjian Bancassurance Entitas Anak d. Subsidiary’s Bancassurance Agreement
Pada tanggal 27 September 2024, Entitas Anak On 27 September 2024, the Subsidiary signed a
menandatangani perjanjian bancassurance bancassurance agreement with PT Prudential
dengan PT Prudential Sharia Life Assurance Sharia Life Assurance ("Prudential Sharia Life") to
(”Prudential Sharia Life”) untuk memasarkan, market, promote and reference Prudential Sharia
mempromosikan dan mereferensikan produk Life insurance products through the Bank's
asuransi Prudential Sharia Life melalui jaringan distribution network. This cooperation agreement
distribusi Bank. Perjanjian kerjasama ini berlaku is effective from the date of the agreement and will
efektif sejak tanggal perjanjian dan akan terus continue to be valid and effective until the fifteenth
berlaku dan efektif hingga tahun kelima belas (15) (15th) year from the date of launch (March 1,
sejak tanggal peluncuran (1 Maret 2025). Adapun 2025). The Subsidiary's obligations before the
kewajiban Entitas Anak sebelum tanggal launch date related to the issuance of
peluncuran terkait dengan penerbitan produk dan insurance products and services in the
layanan asuransi di jaringan distribusi Entitas Subsidiary's distribution network include preparing
Anak antara lain mempersiapkan peraturan internal regulations, training of the Subsidiary's
internal, pelatihan pegawai Entitas Anak, rencana employees, marketing and communication plans,
pemasaran dan komunikasi serta penyesuaian and system adjustments.
sistem.
64. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 64. NEW (REVISED) FINANCIAL ACCOUNTING
STANDARDS
Amendemen dan Pernyataan Standar Akuntansi Amendments and Improvements of Indonesian
Keuangan (“PSAK”) baru yang telah disahkan oleh Financial Accounting Standards and Interpretations that
Dewan Standar Akuntansi Keuangan (“DSAK”) - are issued by the Indonesian Financial Accounting
Ikatan Akuntan Indonesia (“IAI”), tetapi belum berlaku Standards Board (“FASB”) - Institute of Indonesia
efektif untuk laporan keuangan selama periode Chartered Accountants (“IAI”), but not yet effective for
berjalan diungkapkan di bawah ini. Grup bermaksud current year financial statements are disclosed below.
untuk menerapkan amendemen dan penyesuaian The Group intends to adopt these standards, if
PSAK tersebut, jika dipandang relevan, saat telah applicable, when they become effective.
menjadi efektif.
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2025 dan penerapan dini diperbolehkan: beginning 1 January 2025 and early adoption is
permitted:
- Amendemen PSAK 117 “Kontrak Asuransi - Amendment of SFAS 117 “Insurance Contracts on
tentang Penerapan Awal PSAK 117 dan PSAK Initial Application of SFAS 117 and SFAS 109 -
109 - Informasi Komparatif” Comparative Information”.
Status implementasi program Status of the implementation program
Adopsi PSAK 117 akan membuat perubahan The adoption of PSAK 117 will result in significant
akuntansi yang signifikan, dengan dampak pada accounting changes, with an impact on the
laporan posisi keuangan dan laporan laba rugi subsidiary’s financial statements of financial
Entitas Anak. position and statement of profit or loss.
Proses implementasi saat ini difokuskan pada The implementation process is currently focused
evaluasi dampak implementasi termasuk on evaluating the impact of the implementation
membentuk kembali metodologi, pemodelan, including reshaping the methodology, modelling,
sistem informasi, akuntansi, pelaporan, information systems, accounting, reporting,
pengendalian internal, dan lain-lain serta internal control, etc and building the comparative
membangun informasi komparatif tahun 2024 2024 information applying transitional
dengan menerapkan persyaratan transisi pada requirements on both standards. Although the
kedua standar tersebut. Meskipun pekerjaan ini work is well advance, it is not finalized as of the
telah berjalan dengan baik, namun belum final date of the publication of this Financial
pada tanggal publikasi Laporan Keuangan ini. Statements.
415
Page 1319
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
64. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 64. NEW (REVISED) FINANCIAL ACCOUNTING
(lanjutan) STANDARDS (continued)
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2025 dan penerapan dini diperbolehkan beginning January 1, 2025 and early adoption is
(lanjutan): permitted (continued):
- Amendemen PSAK No. 221 tentang “Pengaruh - Amendments to SFAS No. 221 on “The Effects of
Perubahan Kurs Valuta Asing”, yang berlaku Changes in Foreign Exchange Rates”, is effective
efektif 1 Januari 2025. Amendemen tentang 1 January 2025. This amendment clarifies the
kekurangan ketertukaran. Amendemen ini requirements regarding the condition where the a
memperjelas pengaturan terkait kondisi ketika currency is not exchangeable and its disclosure
suatu mata uang tidak tertukarkan serta
pengungkapannya.
Grup masih dalam proses melakukan evaluasi atas The Group is still in the process of evaluating the
dampak dari amendemen dan PSAK baru tersebut di impact of the amendments and new SFAS mentioned
atas terhadap laporan keuangan konsolidasian Grup. above to the Group's consolidated financial statements.
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA STANDARDS
a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential
Intermediasi Makroprudensial (RIM) Intermediation Ratio
Pada tanggal 31 Desember 2024 dan 2023 rasio As of 31 December 2024 and 2023, the Rupiah
Giro Wajib Minimum (“GWM”) Rupiah dan Mata and Foreign Currency Minimum Statutory
Uang Asing serta rasio Penyangga Likuiditas Reserves (“GWM”) ratios and the Macroprudential
Makroprudensial (“PLM”) yang harus dipenuhi Liquidity Buffer (“PLM”) ratios that must be met by
Bank adalah sebagai berikut: the Bank are as follows:
2024 2023
Rupiah Rupiah
Primary Minimum Statutory
GWM*) 5,00% 6,30% Reserve*)
(i) GWM secara harian 0,00% 0,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 5,00% 6,30% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 5,00% 5,00% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,00% 4,00% Reserve
(i) GWM secara harian 2,00% 2,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 2,00% 2,00% Reserve
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi *) The Bank provides funding for specific and inclusive economic
tertentu dan inklusif, sehingga Bank mendapatkan insentif activities, allowing the Bank to receive incentives in the form of Rupiah
berupa kelonggaran GWM dalam Rupiah pada tanggal Minimum Statutory Reserves (“GWM”) leniency at 4.00% and 2.70%
31 Desember 2024 dan 2023 masing-masing sebesar 4,00% dan on 31 December 2024 and 2023, respectively. The Rupiah Minimum
2,70%. GWM dalam Rupiah yang harus dipenuhi Bank pada Statutory Reserves (“GWM”) that the Bank requires to meet which
tanggal 31 Desember 2024 dan 2023 yang seharusnya masing- should have been 9.00% each on 31 December 2024 and 2023 with a
masing sebesar 9,00% dengan ketentuan harian 0,00% dan daily requirement of 0.00% and an average of 9.00%, has been
rata-rata 9,00% menjadi sebesar 5,00% pada tanggal reduced to 5.00% on 31 December 2024, with a daily requirement of
31 Desember 2024 dengan ketentuan harian 0,00% dan rata-rata 0.00% and an average of 5.00% and has been reduced to 6.30% on
5,00%, menjadi sebesar 6,30% pada tanggal 31 Desember 2023 31 December 2023, with a daily requirement of 0.00% and an average
dengan ketentuan harian 0,00% dan rata-rata 6,30%. of 6.30%.
416
Page 1320
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential
Intermediasi Makroprudensial (RIM) (lanjutan) Intermediation Ratio (continued)
Pada tanggal 31 Desember 2024 dan 2023, Bank As of 31 December 2024 and 2023, the Bank has
telah memenuhi rasio sesuai ketentuan di atas. fulfilled the ratio as mentioned above. The Rupiah
Rasio GWM Rupiah dan Valuta Asing serta PLM and Foreign Currencies Minimum Statutory
(Bank Mandiri saja) yaitu masing-masing Reserves Ratio and Macroprudential Liquidity
sebesar: Buffer Ratio (Bank Mandiri only), are as follows:
2024 2023
Rupiah Rupiah
Primary Minimum Statutory
GWM 5,21% 7,32% Reserve
(i) GWM secara harian*) 0,00% 0,00% (i) Daily Minimum Statutory Reserve*)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 5,21% 7,32% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 9,17% 19,25% Buffer
Mata uang asing Foreign currencies
Primary Minimum Statutory
GWM 4,10% 4,10% Reserve
(i) GWM secara harian**) 2,00% 2,00% (i)Daily Minimum Statutory Reserve**)
(ii) Average Minimum Statutory
(ii) GWM secara rata-rata 2,10% 2,10% Reserve
*) Realisasi GWM harian Rupiah posisi 31 Desember 2024 dan 2023 *) Realization of daily Rupiah minimum statutory reserve as of
masing-masing sebesar 5,21% dan 7,32%. 31 December 2024 and 2023 were 5.21% dan 7.32%, respectively.
**) Realisasi GWM harian Mata Uang Asing posisi 31 Desember 2024 **) Realization of daily foreign currencies minimum statutory reserve as
dan 2023 masing-masing sebesar 4,10% dan 4,10%. of 31 December 2024 and 2023 were 4.10% and 4.10%, respectively.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of 31 December 2024 and 2023, the Bank is
berkewajiban untuk melakukan pemenuhan Giro obliged to fulfill the RIM Current Account of 0.25%
RIM masing-masing sebesar 0,25% dan 0,68% and 0.68%, respectively, and the Bank has fulfilled
dan Bank telah melakukan pemenuhan kewajiban these obligations.
tersebut.
Pada tanggal 31 Desember 2024 (Bank Mandiri As of 31 December 2024 (Bank Mandiri only), the
saja), posisi GWM Rupiah rata - rata adalah Bank maintained average Rupiah GWM of 5.21%
sebesar 5,21% dari total DPK Rupiah, sesuai from total outstanding deposit from customers
dengan limit yang telah ditetapkan, sedangkan denominated in Rupiah in accordance with the
untuk Giro RIM adalah sebesar 0,25% dan PLM regulated limit, while for RIM disincentive ratio is
adalah sebesar 9,17% dari total DPK Rupiah. 0.25% and PLM ratio of 9.17% from the
Sementara untuk posisi GWM valas rata-rata outstanding deposit from customer denominated in
adalah sebesar 4,10% dari total DPK valuta asing Rupiah. Meanwhile for the foreign currency, the
sesuai dengan limit yang ditetapkan. Bank maintained average foreign exchange GWM
at 4.10% from the outstanding deposits from
customer denominated in foreign currency in
accordance with the regulated limit.
417
Page 1321
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
b. Posisi Devisa Neto (PDN) b. Net Open Position (NOP)
Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by currencies
berdasarkan mata uang (dinyatakan dalam (expressed in Rupiah) as of 31 December 2024 as
Rupiah) pada tanggal 31 Desember 2024 adalah follows:
sebagai berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)***) ACCOUNTS)***)
Dolar Amerika Serikat 635.657.537 637.357.047 1.699.510 United States Dollar
Euro Eropa 13.464.091 13.380.144 83.947 European Euro
Dolar Singapura 5.334.006 5.581.912 247.906 Singapore Dollar
Yen Jepang 11.001.825 11.031.642 29.817 Japanese Yen
Dolar Australia 1.653.860 1.673.032 19.172 Australian Dollar
Pound Sterling Inggris 1.738.946 1.777.549 38.603 Great Britain Pound Sterling
Dolar Hong Kong 224.924 147.959 76.965 Hong Kong Dollar
Lain-lain 13.039.651 13.185.410 246.623*) Others
Total 2.442.543 Total
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Dolar Amerika Serikat 410.904.503 426.291.921 (15.387.418) United State Dollar
Euro Eropa 12.743.354 5.153.421 7.589.933 European Euro
Dolar Singapura 3.588.558 2.499.139 1.089.419 Singapore Dollar
Yen Jepang 6.060.325 5.412.973 647.352 Japanese Yen
Dolar Australia 1.614.807 423.946 1.190.861 Australian Dollar
Pound Sterling Inggris 1.605.504 263.993 1.341.511 Great Britain Pound Sterling
Dolar Hong Kong 202.391 67.390 135.001 Hong Kong Dollar
Lain-lain 8.585.946 8.207.107 378.839**) Others
Total (3.014.502) Total
Total Modal (Catatan 65c) 244.258.632 Total Capital (Note 65c)
Rasio PDN (laporan posisi NOP ratio (statement of financial
keuangan) (1,23%) position)
Rasio PDN (keseluruhan) 1,00% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2024 jika Net Open Position ratio as of 31 December 2024 if
menggunakan modal bulan November 2024 calculated using November 2024 capital as follows:
adalah sebagai berikut:
Modal bulan November 2024/November 2024 Capital 240.756.495
Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) (1,25% )
***)
Rasio PDN (keseluruhan)***) /NOP ratio (overall) 1,01%
*) *)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa Represents total absolute amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
**) **)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa mata Represents total amount of difference between assets and liabilities from other
uang asing lainnya. foreign currencies.
***)
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank ***)
The calculation of Bank’s net open position is based on Bank Indonesia’s regulation
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation No.
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya Commercial Banks. Under the regulation, starting on 1 July 2010, the Bank is only
diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum required to keep the net open position of a maximum of 20% of total capital.
20% dari total modal.
418
Page 1322
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
b. Posisi Devisa Neto (PDN) (lanjutan) b. Net Open Position (NOP) (continued)
Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by currencies
berdasarkan mata uang (dinyatakan dalam (expressed in Rupiah) as of 31 December 2023 as
Rupiah) pada tanggal 31 Desember 2023 adalah follows:
sebagai berikut:
Posisi devisa
Aset/ Liabilitas/ neto/
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)***) ACCOUNTS)***)
Dolar Amerika Serikat 658.885.858 658.829.939 55.919 United States Dollar
Euro Eropa 17.924.221 16.122.873 1.801.348 European Euro
Dolar Singapura 3.594.607 3.438.009 156.598 Singapore Dollar
Yen Jepang 17.300.152 17.588.924 288.772 Japanese Yen
Dolar Australia 1.689.872 1.670.540 19.332 Australian Dollar
Pound Sterling Inggris 1.449.552 1.342.238 107.314 Great Britain Pound Sterling
Dolar Hong Kong 106.466 211.512 105.046 Hong Kong Dollar
Lain-lain 14.744.111 14.527.848 296.025*) Others
Total 2.830.354 Total
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Dolar Amerika Serikat 528.192.185 525.158.737 3.033.448 United State Dollar
Euro Eropa 16.242.207 9.062.486 7.179.721 European Euro
Dolar Singapura 2.935.575 3.119.047 (183.472) Singapore Dollar
Yen Jepang 6.194.585 7.269.832 (1.075.247) Japanese Yen
Dolar Australia 1.612.334 567.094 1.045.240 Australian Dollar
Pound Sterling Inggris 849.372 309.567 539.805 Great Britain Pound Sterling
Dolar Hong Kong 106.466 103.794 2.672 Hong Kong Dollar
Lain-lain 12.294.149 11.080.137 1.214.012**) Others
Total 11.756.179 Total
Total Modal (Catatan 65c) 221.988.279 Total Capital (Note 65c)
Rasio PDN (laporan posisi NOP ratio (statement of financial
keuangan) 5,30% position)
Rasio PDN (keseluruhan) 1,28% NOP ratio (overall)
Rasio PDN pada tanggal 31 Desember 2023 jika Net Open Position ratio as of 31 December 2023 if
menggunakan modal bulan November 2023 calculated using November 2023 capital as follows:
adalah sebagai berikut:
Modal bulan November 2023/November 2023 Capital 214.772.668
Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) 5,47%
***)
Rasio PDN (keseluruhan)***) /NOP ratio (overall) 1,32%
*) *)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa Represents total absolute amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
**) **)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa mata Represents total amount of difference between assets and liabilities from other
uang asing lainnya. foreign currencies.
***)
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank ***)
The calculation of Bank’s net open position is based on Bank Indonesia’s regulation
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation No.
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya Commercial Banks. Under the regulation, starting on 1 July 2010, the Bank is only
diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum required to keep the net open position of a maximum of 20% of total capital.
20% dari total modal.
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio
(KPMM)
Pengelolaan risiko melalui modal Capital risk management
Kebijakan permodalan Bank Mandiri adalah Bank Mandiri's capital policy is prudently to comply
secara prudent memenuhi regulatory capital with the regulatory capital requirement, to diversify
requirement, melakukan diversifikasi sumber its capital resources to anticipate long-term strategic
permodalan untuk mengantisipasi rencana plans and to efficiently allocate capital to business
strategis jangka panjang dan mengalokasikan segments that have the potential to provide an
modal secara efisien pada segmen bisnis yang optimal risk-return profile, including placement and
memiliki potensi untuk memberikan profil risk- investment in Subsidiaries in order to meet
return yang optimal, termasuk penempatan dan stakeholder’s expectations including investors and
penyertaan pada Entitas Anak dalam rangka regulators.
memenuhi ekspektasi stakeholder termasuk
investor dan regulator.
Bank Mandiri memastikan memiliki kecukupan Bank Mandiri ensures it has sufficient capital to
modal untuk dapat memenuhi risiko kredit, risiko cover credit risk, market risk and operational risk,
pasar dan risiko operasional, baik dalam both in supporting business growth in normal
mendukung pertumbuhan bisnis pada kondisi conditions and anticipating stress conditions.
normal maupun untuk mengantisipasi terjadinya
kondisi stress.
419
Page 1323
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio (continued)
(KPMM) (lanjutan)
Dalam perhitungan kecukupan modal, Bank In calculating capital adequacy, the Bank refers to
mengacu pada POJK No. 11/POJK.03/2016 POJK No. 11/POJK.03/2016 regarding Minimum
tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Requirement for Commercial
Bank Umum yang diubah oleh POJK No. Banks, as amended by POJK No.
34/POJK.03/2016 dan POJK No. 34/POJK.03/2016 and POJK No.
27/POJK.03/2022. 27/POJK.03/2022.
Untuk perhitungan Aset Tertimbang Menurut For the calculation of Risk-Weighted Assets
Risiko (ATMR), Bank menggunakan Pendekatan (RWA), the Bank employs Standardized Approach
Standar yang mengacu kepada Basel III Reforms in accordance with Basel III Reforms
(Standardized Approach) untuk Risiko Kredit, (Standardized Approach) for Credit Risk, Market
Risiko Pasar dan Risiko Operasional. Untuk Risk, and Operational Risk. For Market Risk, the
Risiko Besar, Bank juga secara internal Bank also employs Value at Risk internally.
menggunakan Value at Risk.
Hasil perhitungan ATMR (Kredit, Operasional, The calculation result of RWA (Credit, Operational,
dan Pasar) serta Rasio Kecukupan Modal pada and Market) and Capital Adequacy Ratio (CAR) as
tanggal 31 Desember 2024 dan 2023 (Bank of 31 December 2024 and 2023 (Bank Mandiri
Mandiri saja) adalah sebagai berikut: only) are as follows:
2024 2023
Modal: Capital:
Modal inti 229.932.670 209.724.274 Core capital
Modal pelengkap 14.325.962 12.264.005 Supplementary capital
Jumlah modal untuk risiko kredit, Total capital for credit risk,
risiko operasional, dan operational risk, and
risiko pasar 244.258.632 221.988.279 market risk
Aset Tertimbang Menurut Risiko
(ATMR) kredit1 1.132.192.033 964.706.719 Risk-Weighted Assets for credit1
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) operasional2 62.675.961 58.720.278 operational2
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
(ATMR) pasar3 20.289.449 9.980.215 market3
Jumlah ATMR untuk risiko kredit, Total Risk-Weighted Assets for credit,
risiko operasional, dan operational risk, and
risiko pasar 1.215.157.443 1.033.407.212 market risk
2024 2023
CAR untuk modal inti 18,92% 20,29% CAR for core capital
CAR untuk risiko kredit, CAR for credit risk,
operasional dan pasar 20,10% 21,48% operational risk and market risk
CAR minimum modal inti4 6,00% 6,00% Minimum CAR core capital4
CAR minimum sesuai profil risiko5 9,69% 9,76% Minimum CAR based on risk profile5
Rasio kecukupan modal Bank secara The Bank’s capital adequacy ratio on a
konsolidasian pada tanggal 31 Desember 2024 consolidated basis as of 31 December 2024 and
dan 2023 dengan memperhitungkan risiko kredit, 2023 including credit risk, operational risk and
operasional dan pasar masing-masing adalah market risk are 20.82% and 21.99%, respectively.
20,82% dan 21,99%.
1 Mengacu pada SEOJK No. 24/SEOJK.03/2021 tentang Pedoman Perhitungan ATMR untuk Risiko Kredit dengan Menggunakan Pendekatan Standar, SEOJK No. 48/SEOJK.03/2017 tentang
Pedoman Perhitungan Tagihan Bersih Transaksi Derivatif dalam Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit Dengan Menggunakan Pendekatan Standar dan POJK No.
11/POJK.03/2019 tentang Prinsip Kehati-hatian dalam Aktivitas Sekuritisasi Aset Bagi Bank Umum./Referring to SEOJK No. 24/SEOJK.03/2021 regarding Guidelines for Calculation of
Risk Weighted Assets (“RWA”) for Credit Risk Using the Standardized Approach, SEOJK No. 48/SEOJK.03/2017 regarding Guidelines for Calculation of Net Receivables of Derivative
Transactions in Risk-Weighted Asset Calculations for Credit Risk Using the Standardized Approach and POJK No. 11/POJK.03/2019 regarding Prudential Principles in Assets
Securitization Activities for Commercial Banks.
2 Mengacu pada SEOJK No. 6/SEOJK.03/2020 tentang Perhitungan ATMR untuk Risiko Operasional dengan Menggunakan Pendekatan Standar Bagi Bank Umum./Referring to SEOJK
No. 6/SEOJK.03/2020 regarding Calculation of Risk-Weighted Assets for Operational Risk Using the Standardized Approach for Commercial Banks.
3 Mengacu pada SEOJK No. 38/SEOJK.03/2016 tentang Pedoman Penggunaan Metode Standar dalam Perhitungan Kewajiban Penyediaan Modal Minimum Bank Umum dengan
Memperhitungkan Risiko Pasar./Referring to SEOJK No. 38/SEOJK.03/2016 regarding Guidelines for the Use of Standardized Method in Calculation of Minimum Capital Adequacy
Requirement for Commercial Banks by Taking Market Risk Into Account.
4 Berdasarkan POJK No. 27/POJK.03/2022 tentang Perubahan kedua atas POJK Nomor 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum, Bank wajib
menyediakan modal inti paling rendah sebesar 6% (enam persen) dari ATMR baik secara individu maupun konsolidasi dengan perusahaan anak./Based on POJK
No. 27/POJK.03/2022 concerning the second amendment to POJK Number 11/POJK.03/2016 concerning Minimum Capital Requirements for Commercial Banks, Banks are required to
provide core capital of at least 6% (six percent) of RWA both individually and consolidated with subsidiary company.
5 CAR minimum untuk risiko-risiko utama Pillar 1 dan risiko-risiko tambahan Pillar 2 (capital add-on) berdasarkan metode Internal Capital Adequacy Assessment Process (ICAAP)./
Minimum CAR for Pillar 1 main risks and Pillar 2 additional risks (capital add-on) based on the Internal Capital Adequacy Assessment Process (ICAAP) method.
420
Page 1324
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
d. Giro pada Bank Lain d. Current Accounts With Other Banks
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 46.668.439 36.606.090 Current
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (30.755) (32.205) impairment losses
Neto 46.637.684 36.573.885 Net
e. Penempatan pada Bank Indonesia dan Bank e. Placements with Bank Indonesia and Other
Lain Banks
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 63.230.054 73.888.157 Current
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.679) (957) impairment losses
Neto 63.228.375 73.887.200 Net
f. Efek-efek f. Marketable securities
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 95.520.874 94.557.620 Current
Macet 8.674 138.496 Loss
Total 95.529.548 94.696.116 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (51.497) (150.275) impairment losses
Neto 95.478.051 94.545.841 Net
g. Tagihan Lainnya - Transaksi Perdagangan g. Other Receivables - Trade Transactions
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 28.565.530 24.539.740 Current
Dalam perhatian khusus 101.066 245.783 Special mention
Macet 1.307.521 1.259.030 Loss
Total 29.974.117 26.044.553 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.422.889) (1.494.653) impairment losses
Neto 28.551.228 24.549.900 Net
h. Tagihan Atas Efek-Efek Yang Dibeli Dengan h. Securities Purchased Under Agreements To
Janji Dijual Kembali Resell
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 8.290.138 22.692.928 Current
421
Page 1325
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas:
a. Berdasarkan jenis dan kolektibilitas sesuai a. By type and collectability based on POJK:
POJK:
2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 397.863.732 19.284.340 473.179 623.199 3.874.238 422.118.688 Working capital
Investasi*) 338.969.128 6.648.747 184.330 103.869 3.171.480 349.077.554 Investment*)
Konsumen 322.937.142 10.488.337 1.653.269 1.890.241 3.453.096 340.422.085 Consumer
Program pemerintah 89.605.652 2.247.823 358.355 324.076 351.927 92.887.833 Government program
Sindikasi**) 72.899.306 511.981 - - - 73.411.287 Syndication**)
Karyawan 48.620.514 172.074 500 1.044 11.652 48.805.784 Employees
Ekspor 11.081.146 29.904 - - 1.777 11.112.827 Export
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total
Mata uang asing Foreign currencies
Investasi 146.380.882 5.763.917 - - 806.090 152.950.889 Investment
Sindikasi***) 74.624.052 3.501.260 164.881 - - 78.290.193 Syndication***)
Modal kerja 41.286.970 1.653.418 - - 582.034 43.522.422 Working capital
Ekspor 7.902.310 - - - - 7.902.310 Export
Konsumen 2.714.644 - - - 96 2.714.740 Consumer
Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
kredit investasi sebesar Rp326.658. Rp326,658.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori, comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with a syndication loan type amounted to
kredit sindikasi sebesar Rp3.539.765. Rp3,539,765.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori, comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
kredit sindikasi sebesar Rp1.596.428. Rp1,596,428.
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 316.785.774 16.650.280 1.089.742 1.844.987 3.380.063 339.750.846 Working capital
Investasi*) 256.040.232 7.996.955 479.367 751.776 557.217 265.825.547 Investment*)
Konsumen 284.907.917 10.905.841 1.602.292 1.766.055 1.787.444 300.969.549 Consumer
Program pemerintah 82.634.275 2.333.056 320.372 362.568 246.081 85.896.352 Government program
Sindikasi 57.613.732 553.493 - - - 58.167.225 Syndication
Karyawan 44.768.536 170.995 18 416 11.784 44.951.749 Employees
Ekspor 5.100.758 18.596 - - 55.041 5.174.395 Export
Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Mata uang asing Foreign currencies
Investasi 119.995.135 5.390.280 - - 939.931 126.325.346 Investment
Sindikasi**) 67.864.704 3.873.273 333.794 - - 72.071.771 Syndication**)
Modal kerja 42.753.144 4.583.064 - 512.217 86.490 47.934.915 Working capital
Ekspor 10.590.111 - - - 5.842 10.595.953 Export
Konsumen 2.166.147 2.306 - - 94 2.168.547 Consumer
Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619) impairment losses
Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
kredit investasi sebesar Rp345.413. Rp345,413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
kredit sindikasi sebesar Rp2.157.635. Rp2,157,635.
422
Page 1326
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
b. Berdasarkan sektor ekonomi dan b. By economic sector and Bank collectability
kolektibilitas sesuai POJK: based on POJK:
2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 160.337.031 4.523.586 554.524 429.348 1.034.172 166.878.661 and hotel
Pertanian 146.914.238 1.011.154 127.881 186.545 982.041 149.221.859 Agriculture
Jasa dunia usaha*) 132.794.503 2.845.360 101.266 46.357 280.186 136.067.672 Business service*)
Industri 125.743.355 5.997.672 132.940 236.631 2.876.714 134.987.312 Manufacturing
Konstruksi 87.676.790 11.555.968 6.246 46.769 388.836 99.674.609 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi**) 96.534.978 1.056.967 19.582 19.592 106.276 97.737.395 and communications**)
Tambang 73.594.269 59.137 750 2.859 1.537.722 75.194.737 Mining
Jasa sosial 57.366.294 555.284 24.507 26.795 40.382 58.013.262 Social service
Listrik, gas, dan air 22.469.072 609.032 140 805 15.695 23.094.744 Electricity, gas, and water
Lain-lain 378.546.090 11.169.046 1.701.797 1.946.728 3.602.146 396.965.807 Others
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total
Mata uang asing Foreign currencies
Tambang 70.308.434 68.005 - - - 70.376.439 Mining
Industri***) 55.046.438 6.877.487 - - 1.388.124 63.312.049 Manufacturing***)
Jasa sosial 48.450.799 - - - - 48.450.799 Social service
Listrik, gas, dan air 35.274.620 3.501.260 164.881 - - 38.940.761 Electricity, gas, and water
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 28.559.643 471.843 - - - 29.031.486 and communications
Perdagangan, restoran, Trading, restaurant,
dan hotel 13.686.770 - - - - 13.686.770 and hotel
Jasa dunia usaha 10.920.060 - - - - 10.920.060 Business service
Pertanian 7.083.702 - - - - 7.083.702 Agriculture
Konstruksi 209.179 - - - - 209.179 Construction
Lain-lain 3.369.213 - - - 96 3.369.309 Others
Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) for impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and business service economic sector
ekonomi jasa dunia usaha sebesar Rp3.539.765. amounted to Rp3,539,765.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and transportation, warehousing, and
ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp326,658.
Rp326.658.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and manufacturing economic sector
ekonomi industri sebesar Rp1.596.428. amounted to Rp1,596,428.
423
Page 1327
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
b. Berdasarkan sektor ekonomi dan b. By economic sector and collectability based
kolektibilitas sesuai POJK (lanjutan): on POJK (continued):
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant,
dan hotel 137.847.825 4.810.608 541.032 624.058 695.261 144.518.784 and hotel
Pertanian 134.626.317 1.246.457 789.707 225.507 264.402 137.152.390 Agriculture
Jasa dunia usaha 99.761.989 2.858.468 79.817 75.716 160.574 102.936.564 Business service
Industri 96.389.797 5.574.697 327.885 1.756.839 2.523.558 106.572.776 Manufacturing
Konstruksi 80.755.330 8.841.050 27.757 183.092 443.925 90.251.154 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi*) 69.830.623 1.061.043 69.738 36.148 46.754 71.044.306 and communications*)
Tambang 33.758.498 1.712.255 7.750 7.557 7.575 35.493.635 Mining
Jasa sosial 40.235.685 551.061 21.925 27.952 33.781 40.870.404 Social service
Listrik, gas, dan air 19.834.863 554.285 1.655 269 3.411 20.394.483 Electricity, gas, and water
Lain-lain 334.810.297 11.419.292 1.624.525 1.788.664 1.858.389 351.501.167 Others
Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Mata uang asing Foreign currencies
Tambang**) 69.122.697 65.163 - - - 69.187.860 Mining**)
Industri ***) 59.793.004 6.151.042 - 512.217 1.026.421 67.482.684 Manufacturing***)
Jasa sosial 36.953.028 - - - - 36.953.028 Social service
Listrik, gas, dan air 25.797.065 3.491.766 333.794 - - 29.622.625 Electricity, gas, and water
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 20.472.108 455.061 - - - 20.927.169 and communications
Perdagangan, restoran, Trading, restaurant,
dan hotel 9.339.003 68.164 - - - 9.407.167 and hotel
Jasa dunia usaha 12.439.707 458.492 - - 5.842 12.904.041 Business service
Pertanian 4.848.674 - - - - 4.848.674 Agriculture
Konstruksi 1.768.457 3.156.929 - - - 4.925.386 Construction
Lain-lain 2.835.498 2.306 - - 94 2.837.898 Others
Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619) for impairment losses
Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and transportation, warehousing, and
ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp345,413.
Rp345.413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and mining economic sector amounted to
ekonomi tambang sebesar Rp1.636.078. Rp1,636,078.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and manufacturing economic sector
ekonomi industri sebesar Rp521.557. amounted to Rp521,557.
424
Page 1328
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
2. Kredit yang direstrukturisasi 2. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of
diberikan dan piutang/pembiayaan syariah restructured loans and sharia
yang telah direstrukturisasi pada tanggal receivables/financing as of 31 December 2024
31 Desember 2024 dan 2023: and 2023:
2024 2023
Perpanjangan jangka waktu Extension of loan maturity
kredit 64.996.001 67.782.195 dates
Perpanjangan jangka waktu dan Extension of loan maturity dates
penurunan suku bunga kredit 2.708.408 2.633.310 and reduction of interest rates
Perpanjangan jangka waktu Extension of loan maturity
kredit dan skema dates and other restructuring
restrukturisasi lain-lain*) 21.494.614 26.569.121 schemes*)
Total**) 89.199.023 96.984.626 Total**)
*) Skema restrukturisasi lain-lain terutama terdiri dari skema *) Other restructuring schemes mainly involve reduction of
restrukturisasi penurunan suku bunga kredit, penjadwalan interest rates, rescheduling of unpaid interest and extension of
kembali bunga yang tertunggak dan perpanjangan jangka repayment periods for unpaid interest.
waktu pembayaran bunga tertunggak.
**) Termasuk baki debet kredit restrukturisasi Covid-19 pada **) Including the Covid-19 restructured loans outstanding balance
tanggal 31 Desember 2024 dan 2023 adalah masing-masing as of 31 December 2024 and 2023, amounted to
sebesar Rp14.202.221 dan Rp25.967.069. Rp14,202,221 and Rp25,967,069, respectively.
Berikut ini adalah jumlah kredit yang diberikan Below are the amount of restructured loans
dan piutang/pembiayaan syariah yang telah and sharia receivables/financing based on
direstrukturisasi berdasarkan kolektibilitas collectability as of 31 December 2024 and
pada tanggal 31 Desember 2024 dan 2023: 2023:
2024 2023
Lancar 41.451.833 48.610.295 Current
Dalam perhatian khusus 37.974.541 38.001.553 Special mention
Kurang lancar 1.038.071 1.967.382 Substandard
Diragukan 601.245 3.201.907 Doubtful
Macet 8.133.333 5.203.489 Loss
Total*) 89.199.023 96.984.626 Total*)
*) Termasuk baki debet kredit restrukturisasi Covid-19 pada *) Including the Covid-19 restructured loans outstanding balance
tanggal 31 Desember 2024 dan 2023 adalah masing-masing as of 31 December 2024 and 2023, amounted to
sebesar Rp14.202.221 dan Rp25.967.069. Rp14,202,221 and Rp25,967,069, respectively.
Total kredit yang diberikan dan Total restructured loans and sharia
piutang/pembiayaan syariah yang telah receivables/financing under non-performing
direstrukturisasi dan dalam kategori kredit loans (“NPL”) category as of 31 December
bermasalah pada tanggal 31 Desember 2024 2024 and 2023 are amounted to Rp9,772,649
dan 2023 masing-masing sebesar and Rp10,372,778, respectively.
Rp9.772.649 dan Rp10.372.778.
Grup telah melakukan restrukturisasi kredit The Group has restructured loans for debtors
untuk debitur yang terdampak pandemi affected by the Covid-19 pandemic in
Covid-19 sesuai dengan POJK accordance with POJK No. 11/POJK.03/2020
No. 11/POJK.03/2020 tentang “Stimulus regarding "National Economic Stimulus as a
Perekonomian Nasional Sebagai Kebijakan Countercyclical Policy for the Impact of the
Countercyclical Dampak Penyebaran Spread of the 2019 Coronavirus Disease"
Coronavirus Disease 2019” tanggal dated 13 March 2020 as amended twice by
13 Maret 2020 sebagaimana telah diubah dua POJK No. 48/POJK.03/2020 regarding
kali melalui POJK No. 48/POJK.03/2020 "National Economic Stimulus as a
tentang “Stimulus Perekonomian Nasional Countercyclical Policy for the Impact of the
Sebagai Kebijakan Countercyclical Dampak Spread of the 2019 Coronavirus Disease"
Penyebaran Coronavirus Disease 2019” dated 1 December 2020 and POJK
tanggal 1 Desember 2020 dan POJK No. 17/POJK.03/2021 regarding Second
No. 17/POJK.03/2021 tentang Perubahan Amendment of POJK No. 11/POJK/03/2020
Kedua Atas POJK Nomor 11/POJK.03/2020 regarding “National Economic Stimulus as
tentang “Stimulus Perekonomian Nasional Countercyclical for the Impact of the Spread of
Sebagai Kebijakan Countercyclical Dampak 2019 Coronavirus Disease” dated
Penyebaran Coronavirus Disease 2019” 10 September 2021.
tanggal 10 September 2021.
425
Page 1329
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
3. Batas Maksimum Pemberian Kredit (BMPK) 3. Legal Lending Limit (LLL)
Pada tanggal 31 Desember 2024 dan 2023, Regarding the Legal Lending Limit (LLL) on
Bank tidak melanggar dan melampaui 31 December 2024 and 2023, the Bank did
ketentuan BMPK untuk pihak terkait dan not violate and exceeded the LLL provisions
pihak tidak terkait. BMPK dihitung sesuai for related parties and non-related parties.
dengan Peraturan Otoritas Jasa Keuangan – LLL is calculated in accordance with Financial
POJK No. 38/POJK.03/2019 tanggal Services Authority Regulation - POJK
19 Desember 2019 tentang Perubahan Atas No. 38/POJK.03/2019 dated 19 December
Peraturan Otoritas Jasa Keuangan No. 2019 regarding Legal Lending Limits for
32/POJK.03/2018 tentang Batas Maksimum Commercial Banks as amended by POJK No.
Pemberian Kredit dan Penyediaan Dana 32/POJK.03/2018 regarding Legal Lending
Besar Bagi Bank Umum. Limits of Loans Disbursement and Large
Funding for Commerical Banks.
4. Ikhtisar kredit yang diberikan dan 4. Summary of non-performing loans and sharia
piutang/pembiayaan syariah bermasalah receivables/financing based on economic
berdasarkan sektor ekonomi dan minimum sector and the minimum allowance for loans
penyisihan kerugian kredit yang diberikan dan and sharia receivables/financing impairment
piutang/pembiayaan syariah bermasalah losses are as follows:
adalah sebagai berikut:
Kredit bermasalah (berdasarkan
Peraturan Otoritas Jasa
Keuangan)/
Non-performing loans Minimum penyisihan kerugian/
(based on Financial Services Minimum allowance for
Authority Regulations) impairment losses
2024 2023 2024 2023
Rupiah Rupiah
Industri 3.246.285 4.608.282 3.014.969 3.451.158 Manufacturing
Perdagangan, restoran, Trading, restaurant,
dan hotel 2.018.044 1.860.351 1.332.025 1.088.445 and hotel
Tambang 1.541.331 22.882 1.539.264 12.516 Mining
Pertanian 1.296.467 1.279.616 1.094.496 495.612 Agriculture
Konstruksi 441.851 654.774 413.157 539.635 Construction
Jasa dunia usaha 427.809 316.107 318.554 210.405 Business service
Pengangkutan, Transportation,
pergudangan, dan warehouse, and
komunikasi 145.450 152.640 119.009 75.289 communications
Jasa sosial 91.684 83.658 57.456 51.046 Social services
Listrik, gas, dan air 16.640 5.335 16.119 3.794 Electricity, gas, and water
Lain-lain 7.250.671 5.271.578 4.830.780 2.996.400 Others
16.476.232 14.255.223 12.735.829 8.924.300
Mata uang asing Foreign currencies
Industri 1.388.124 1.538.638 1.388.124 1.282.530 Manufacturing
Listrik, gas, dan air 164.881 333.794 24.732 50.069 Electricity, gas, and water
Jasa dunia usaha - 5.842 - 5.842 Business services
Lain-lain 96 94 96 94 Others
1.553.101 1.878.368 1.412.952 1.338.535
Total 18.029.333 16.133.591 14.148.781 10.262.835 Total
426
Page 1330
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
5. Rasio kredit bermasalah 5. Ratio of non-performing loans
Rasio kredit bermasalah Bank Mandiri dan The ratio of non-performing loans of Bank
Entitas Anak secara gross (sebelum dikurangi Mandiri and its Subsidiaries on a gross basis
cadangan kerugian penurunan nilai) pada (before deducted with allowance for impairment
tanggal 31 Desember 2024 dan 2023 masing- losses) as of 31 December 2024 and 2023
masing sebesar 1,12% dan 1,19% (rasio were 1.12% and 1.19%, respectively (the ratios
untuk Bank Mandiri saja masing-masing for Bank Mandiri only were 0.97% and 1.02%
0,97% dan 1,02%, masing-masing pada as of 31 December 2024 and 2023,
tanggal 31 Desember 2024 dan 2023), respectively), while the ratio of non-performing
sedangkan rasio kredit bermasalah Bank loans of Bank Mandiri and its Subsidiaries on a
Mandiri dan Entitas Anak secara neto pada net basis as of 31 December 2024 and 2023
tanggal 31 Desember 2024 dan 2023 masing- were 0.37% and 0.33%, respectively (the ratios
masing sebesar 0,37% dan 0,33% (rasio for Bank Mandiri only were 0.33% and 0.29%,
untuk Bank Mandiri saja sebesar 0,33% dan as of 31 December 2024 and 2023,
0,29%, masing-masing pada tanggal 31 respectively). The balance of non-performing
Desember 2024 dan 2023). Saldo kredit loans of Bank Mandiri and its Subsidiaries
bermasalah Bank Mandiri dan Entitas Anak included consumer financing receivables and
termasuk piutang pembiayaan konsumen dan net investment finance leases from the
investasi bersih dalam sewa pembiayaan dari Subsidiaries.
Entitas Anak.
Perhitungan rasio kredit bermasalah Bank The calculation of non-performing loans ratio
Mandiri dan Entitas Anak pada tanggal for Bank Mandiri and its Subsidiaries as of
31 Desember 2024 dan 2023 sesuai dengan 31 December 2024 and 2023 are in
Surat Edaran Otoritas Jasa Keuangan accordance with Financial Services Authority
(SEOJK) No. 9/SEOJK.03/2020 tanggal 30 Circular Letter No. 9/SEOJK.03/2020 dated 30
Juni 2020 tentang Transparansi dan Publikasi June 2020 which is calculated from the loan
Laporan Bank Umum Konvensional, dihitung amount, excluding loan to other banks
atas dasar jumlah kredit tidak termasuk kredit amounted to Rp7,769,438 and Rp6,594,872 as
yang diberikan pada bank lain sebesar of 31 December 2024 and 2023, respectively.
Rp7.769.438 dan Rp6.594.872 masing-
masing pada tanggal 31 Desember 2024 dan
2023.
6. Kredit program pemerintah 6. Government program loans
Kredit program pemerintah terdiri dari kredit Government program loans consists of
investasi, kredit modal kerja permanen, kredit investment loans, permanent working capital
modal kerja dan KPR Sejahtera Fasilitas loans, working capital loans and KPR
Likuiditas Pembiayaan Perumahan (“FLPP”), Sejahtera Liquidity Facility of House Financing
dimana Pemerintah dapat menyediakan (“FLPP”) which can be partially and/or fully
sebagian dan/atau keseluruhan dananya. funded by the Government.
Dalam rangka percepatan Pemulihan In order to accelerate National Economic
Ekonomi Nasional pada tahun 2020, Bank Recovery Program in 2020, the Bank
berpartisipasi dalam penyaluran kredit participates in lending in the National
program Pemulihan Ekonomi Nasional Economic Recovery (“PEN”) program in
(“PEN”) sesuai dengan Peraturan Menteri accordance with Ministry of Finance
Keuangan No. 70/PMK.05/2020 yang Regulation No. 70/PMK.05/2020 which was
selanjutnya diperbaharui dengan PMK subsequently updated with PMK
No. 104/PMK.05/2020 tanggal 6 Agustus No. 104/PMK.05/2020 dated 6 August 2020.
2020. Program penyaluran kredit dalam The loans disbursement program of PEN,
rangka PEN tersebut bersumber dari funded from the Government's placement
penempatan uang negara kepada perbankan which one of them is in PT Bank Mandiri
salah satunya di PT Bank Mandiri (Persero) (Persero) Tbk., in the form of time deposits
Tbk., dalam bentuk deposito dengan tenor 3 with 3 months tenor contract amounted to
bulan sebesar Rp10.000.000 pada tanggal 25 Rp10,000,000 on 25 June 2020. The
Juni 2020. Dana Pemerintah tersebut telah Government Fund has been distributed in form
disalurkan dalam bentuk kredit sebesar of loan amounted to Rp39,043,255 until
Rp39.043.255 sampai dengan tanggal jatuh maturity date of time deposit on 25 September
tempo deposito pada 25 September 2020, 2020 and after that the funds was returned to
dan selanjutnya dana dikembalikan ke the Government.
Pemerintah.
427
Page 1331
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
6. Kredit program pemerintah (lanjutan) 6. Government program loans (continued)
Berdasarkan evaluasi dan proposal PT Bank Based on PT Bank Mandiri (Persero) Tbk.’s
Mandiri (Persero) Tbk., dan sesuai Peraturan evaluation and proposal, and in accordance to
Menteri Keuangan No. 104/PMK.05/2020, PMK No. 104/PMK.05/2020, the Government
Pemerintah melakukan Penempatan Dana conducted the Phase II of Placement of
Pemerintah Tahap II kepada perbankan salah Government Funds to banks, one of which
satunya PT Bank Mandiri (Persero) Tbk., was PT Bank Mandiri (Persero) Tbk., in form
dalam bentuk deposito dengan tenor 110 hari, of time deposit with placement period of 110
sebesar Rp15.000.000 pada tanggal 25 days, amounted to Rp15,000,000 on
September 2020, yang telah disalurkan dalam 25 September 2020, and the funds has been
bentuk kredit akumulatif sebesar distributed in form of loan with accumulative
Rp66.634.884 sampai dengan tanggal jatuh amounted to Rp66,634,884 until maturity date
tempo deposito pada 13 Januari 2021. of time deposit on 13 January 2021. The
Penempatan Dana Pemerintah Tahap II Governments placement Phase II has ended
tersebut telah berakhir dan telah dikembalikan and the fund was returned to Government on
kepada Pemerintah pada tanggal 13 Januari 13 January 2021.
2021.
Bank Mandiri juga berperan aktif dalam Bank Mandiri also plays an active role in
penyaluran kredit dengan penjaminan kredit lending with Micro, Small and Medium
UMKM dari Pemerintah sesuai PMK Enterprises (“MSME”) loan guarantees from
No. 71/PMK.08/2020 tanggal 23 Juni 2020. the Government in accordance with PMK
Penjaminan Pemerintah melalui badan usaha No. 71/PMK.08/2020 dated 23 June 2020.
penjaminan, yaitu melalui PT Jaminan Kredit Government guarantees are through
Indonesia dan PT Asuransi Kredit Indonesia. guarantee business entities, which are through
Hingga 30 November 2021, penyaluran kredit PT Jaminan Kredit Indonesia and PT Asuransi
UMKM dengan penjaminan kredit dari Kredit Indonesia. As of 30 November 2021,
pemerintah ini disalurkan kepada 13.352 MSME loan disbursement with loan
debitur UMKM dengan nilai pencairan kredit guarantees from the government was
sebesar Rp2,84 triliun. distributed to 13,352 MSME debtors with a
loan disbursement value of Rp2.84 trillion.
Pada tahun 2022, program penjaminan In 2022, the MSME loan guarantee program
kredit UMKM dari pemerintah tersebut from the government will continue its
dilanjutkan penyalurannya sesuai PMK distribution in accordance with PMK
No. 28/PMK.08/2022 tanggal 30 Maret 2022. No. 28/PMK.08/2022 dated 30 March 2022.
Hingga 31 Desember 2022, penyaluran kredit Until 31 December 2022, MSME loan
UMKM dengan penjaminan kredit dari distribution with loan guarantees from the
pemerintah ini disalurkan kepada 3.030 government is distributed to 3,030 MSME
debitur UMKM dengan nilai pencairan kredit debtors with a value of loan disbursement of
sebesar Rp148,66 miliar. Rp148.66 billion.
j. Piutang Pembiayaan Konsumen j. Consumer Financing Receivables
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 38.852.457 30.685.547 Current
Dalam perhatian khusus 2.174.092 1.718.882 Special mention
Kurang lancar 214.525 156.031 Substandard
Diragukan 215.860 186.996 Doubtful
Macet 116.372 2.340 Loss
Total 41.573.306 32.749.796 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (934.353) (713.044) impairment losses
Neto 40.638.953 32.036.752 Net
428
Page 1332
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
k. Investasi Bersih dalam Sewa Pembiayaan k. Net Investment Finance Leases
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 5.335.749 5.257.583 Current
Dalam perhatian khusus 390.418 212.580 Special mention
Kurang lancar 9.340 5.957 Substandard
Diragukan 12.563 13.122 Doubtful
Macet 9.006 - Loss
Total 5.757.076 5.489.242 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (103.337) (70.170) impairment losses
Neto 5.653.739 5.419.072 Net
l. Tagihan Akseptasi l. Acceptance Receivables
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 9.308.408 14.786.829 Current
Dalam perhatian khusus 5.457 7.059 Special mention
9.313.865 14.793.888
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (31.340) (122.212) impairment losses
Neto 9.282.525 14.671.676 Net
m. Penyertaan Saham m. Investments in Shares
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 2.416.779 1.827.394 Current
Macet 1.955 34.093 Loss
Total 2.418.734 1.861.487 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses
Neto 2.416.748 1.827.364 Net
429
Page 1333
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
n. Estimasi Kerugian Atas Komitmen dan n. Estimated Losses on Commitments and
Kontinjensi Contingencies
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023
Lancar 262.953.576 231.413.861 Current
Dalam perhatian khusus 1.134.720 5.711.143 Special mention
Kurang lancar 493 4.061 Substandard
Diragukan 1.442 53.243 Doubtful
Macet 6.972 36.365 Loss
Total 264.097.203 237.218.673 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.114.013) (1.143.758) impairment losses
Komitmen dan Commitments and
kontinjensi - neto 262.983.190 236.074.915 contingencies - net
o. Rasio Aset Produktif Bermasalah, Rasio o. Non-Performing Earning Assets Ratio,
Pemenuhan Cadangan Kerugian Penurunan Allowance for Impairment Losses on Earning
Nilai Aset Produktif, dan Rasio Kredit Usaha Assets Fulfillment Ratio, and Micro and Small
Mikro dan Kecil Business Loans Ratio
Rasio aset produktif bermasalah terhadap jumlah Non-performing earning assets to total earning
aset produktif (termasuk Rekening Administratif) assets ratio (including Administrative Accounts) as
pada tanggal 31 Desember 2024 dan 2023 (Bank of 31 December 2024 and 2023 (Bank Mandiri
Mandiri saja) adalah masing-masing sebesar only) are 0.67% and 0.68%, respectively. For Non-
0,67% dan 0,68%. Untuk rasio kredit bermasalah Performing Loan (NPL) ratio refer to Note 65.i.5.
lihat Catatan 65.i.5.
Rasio jumlah cadangan kerugian penurunan nilai The ratio of total allowance for impairment losses
aset produktif dibentuk oleh Bank Mandiri pada on earning assets provided by Bank Mandiri as of
tanggal 31 Desember 2024 dan 2023 terhadap 31 December 2024 and 2023 compared to the
jumlah minimum cadangan kerugian penurunan minimum allowance for impairment losses on
nilai aset produktif sesuai dengan ketentuan earning assets according to regulatory regulations
regulator pada tanggal 31 Desember 2024 dan as of 31 December 2024 and 2023 are 135.06%
2023 masing-masing sebesar 135,06% dan and 183.26%, respectively.
183,26%.
Rasio aset produktif bermasalah terhadap jumlah The ratio of non-performing earning assets to total
aset produktif (termasuk Rekening Administratif) earning assets (including Administrative Accounts)
dan rasio jumlah cadangan kerugian penurunan and the ratio of total allowance for impairment
nilai aset produktif dihitung sesuai dengan losses on earning assets is calculated in
SEOJK No. 9/SEOJK.03/2020 tanggal accordance with SEOJK No. 9/SEOJK.03/2020
30 Juni 2020 tentang Transparansi dan Publikasi dated 30 June 2020 concerning Transparency and
Laporan Bank Umum Konvensional. Publication of Conventional Commercial Bank
Reports.
Rasio kredit usaha mikro dan kecil terhadap The ratio of small-scale and micro business loans
jumlah kredit yang diberikan Bank Mandiri pada to total loans provided by Bank Mandiri as of
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 are 8.10% and
masing sebesar 8,10% dan 8,90%. 8.90%, respectively.
430
Page 1334
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
p. Manajemen risiko p. Risk Management
1) Risiko pasar dan risiko likuiditas 1) Market risk and liquidity risk
Manajemen risiko likuiditas Liquidity risk management
Pada tanggal 31 Desember 2024, RIM Bank As of 31 December 2024, the Banks’s RIM is
Mandiri saja sebesar 94,83%. Pada tanggal 94.83%. As of 31 December 2024, the Bank’s
31 Desember 2024, LCR Bank Mandiri saja LCR is 139.21%. As of 31 December 2024,
sebesar 139,21%. Pada tanggal 31 the Bank’s NSFR is 107.65%.
Desember 2024, NSFR Bank Mandiri saja
sebesar 107,65%.
2) Risiko operasional 2) Operational risk
Managing risk through capital Managing risk through capital
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes
Standardized Approach (SA)/Pendekatan the Standardized Approach (SA) in accordance
Standar sesuai SEOJK No. with SEOJK No. 06/SEOJK.03/2020 for
06/SEOJK.03/2020 untuk perhitungan beban operational risk capital charges calculation. The
modal risiko operasional. Perhitungan ATMR calculation of the Risk Weighted Assets (RWA)
dengan Pendekatan Standar dilakukan setiap using Standardized Approach is performed
tahun berdasarkan data Komponen Kerugian annually based on Operational Risk Loss
Risiko Operasional selama 10 (sepuluh) tahun Components data for the last 10 (ten) years
terakhir dan data Komponen Indikator Bisnis and Business Indicator Components data for
selama 3 (tiga) tahun terakhir. Hasil the last 3 (three) years. The result of calculation
perhitungan dari beban modal risiko of operational risk capital charges for Bank
operasional Bank Mandiri (Bank Mandiri saja) Mandiri (Bank Only) as of 31 December 2024
pada tanggal 31 Desember 2024 adalah amounted to Rp5,014,076.90 while for
sebesar Rp5.014.076,90 sedangkan secara consolidation (Bank Mandiri and its
konsolidasian (Bank Mandiri dengan Entitas Subsidiaries) amounted to Rp6,067,991.50.
Anak) adalah sebesar Rp6.067.991,50. Based on these operational risk capital charges
Berdasarkan nilai beban modal risiko values, RWA for operational risk as of 31
operasional tersebut, nilai ATMR risiko December 2024 amounted to Rp62,675,961.25
operasional pada tanggal 31 Desember 2024 (Bank Only) and Rp75,849,893.75
adalah sebesar Rp62.675.961,25 (Bank (consolidated).
Mandiri saja) dan Rp75.849.893,75
(konsolidasian).
66. INFORMASI TAMBAHAN 66. SUPPLEMENTARY INFORMATION
Informasi keuangan tambahan Supplementary Financial Information
Informasi yang disajikan pada lampiran 1 - 4 The additional information presented in appendix 1 - 4
merupakan informasi keuangan tambahan PT Bank is a supplementary financial information of
Mandiri (Persero) Tbk, Entitas Induk, yang PT Bank Mandiri (Persero) Tbk, the Parent Entity,
menyajikan penyertaan Bank pada Entitas Anak which presents the Bank’s investment in its
berdasarkan metode biaya. Subsidiaries using cost method.
431
Page 1335
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
ASET ASSETS
Kas 23.325.843 20.866.568 Cash
Current accounts with
Giro pada Bank Indonesia 88.185.407 88.445.303 Bank Indonesia
Current accounts with
Giro pada bank lain other banks
Pihak berelasi 63.407 396.623 Related parties
Pihak ketiga 45.244.288 33.719.245 Third parties
45.307.695 34.115.868
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (15.946) (11.459) impairment losses
Neto 45.291.749 34.104.409 Net
Penempatan pada Placements with Bank
Bank Indonesia Indonesia and
dan bank lain other banks
Pihak berelasi 2.253.300 1.231.760 Related parties
Pihak ketiga 20.415.810 54.043.680 Third parties
22.669.110 55.275.440
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.592) (870) impairment losses
Neto 22.667.518 55.274.570 Net
Efek-efek Marketable securities
Pihak berelasi 12.943.046 13.513.049 Related parties
Pihak ketiga 31.556.942 29.479.847 Third parties
44.499.988 42.992.896
Ditambah: Add/:
premi yang belum unamortised
diamortisasi, keuntungan - premiums, unrealised
bersih yang gains - net from
belum direalisasi dari increase
kenaikan in fair value and
nilai wajar dan cadangan allowance for
kerugian penurunan nilai 203.526 141.975 impairment losses
Neto 44.703.514 43.134.871 Net
Obligasi pemerintah Government bonds
Pihak berelasi 221.138.442 239.245.751 Related parties
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Pihak berelasi 6.905.328 7.422.335 Related parties
Pihak ketiga 22.705.939 18.349.293 Third parties
29.611.267 25.771.628
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.376.265) (1.448.930) impairment losses
Neto 28.235.002 24.322.698 Net
Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Pihak berelasi 4.613 - Related parties
Pihak ketiga 7.161.653 16.205.580 Third parties
Total 7.166.266 16.205.580 Total
Lampiran/Appendix 1
Page 1336
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
ASET (lanjutan) ASSETS (continued)
Tagihan derivatif Derivative receivables
Pihak berelasi 2.948.995 198.156 Related parties
Pihak ketiga 4.767.505 1.767.841 Third parties
Total 7.716.500 1.965.997 Total
Kredit yang diberikan Loans
Pihak berelasi 272.166.019 216.274.701 Related parties
Pihak ketiga 1.038.613.383 869.512.726 Third parties
1.310.779.402 1.085.787.427
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (38.257.611) (42.323.522) impairment losses
Neto 1.272.521.791 1.043.463.905 Net
Tagihan akseptasi Acceptance receivables
Pihak berelasi 1.570.763 2.162.339 Related parties
Pihak ketiga 7.590.959 12.300.602 Third parties
9.161.722 14.462.941
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (29.488) (117.900) impairment losses
Neto 9.132.234 14.345.041 Net
Penyertaan saham Investments in shares
Pihak berelasi 14.991.540 14.994.607 Related parties
Pihak ketiga 24.955 5.025 Third parties
15.016.495 14.999.632
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (12.627) (44.534) impairment losses
Neto 15.003.868 14.955.098 Net
Biaya dibayar dimuka 2.817.153 1.424.099 Prepaid expenses
Pajak dibayar dimuka 239.701 239.757 Prepaid taxes
Aset tetap 73.956.584 69.604.803 Fixed assets
Dikurangi: akumulasi Less: accumulated
penyusutan (20.415.920) (18.194.545) depreciation
Neto 53.540.664 51.410.258 Net
Aset takberwujud 11.425.335 10.314.331 Intangible assets
Dikurangi: akumulasi Less: accumulated
amortisasi (7.217.467) (6.505.920) amortisation
Neto 4.207.868 3.808.411 Net
Aset lain-lain 26.237.140 28.305.188 Other assets
Dikurangi: penyisihan Less: allowance for other
lainnya (649.811) (541.819) impairment losses
Neto 25.587.329 27.763.369 Net
Aset pajak tangguhan - neto 5.840.877 7.874.700 Deferred tax assets - net
TOTAL ASET 1.877.321.726 1.688.850.385 TOTAL ASSETS
Lampiran/Appendix 1
Page 1337
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Obligations due
Liabilitas segera 5.701.371 4.482.945 immediately
Simpanan nasabah Deposits from customers
Giro Demand deposits
Pihak berelasi 151.347.001 163.938.319 Related parties
Pihak ketiga 399.686.678 368.594.262 Third parties
Total 551.033.679 532.532.581 Total
Tabungan Saving deposits
Pihak berelasi 6.306.784 7.513.973 Related parties
Pihak ketiga 508.232.609 446.196.403 Third parties
Total 514.539.393 453.710.376 Total
Deposito berjangka Time deposits
Pihak berelasi 49.272.237 31.620.995 Related parties
Pihak ketiga 212.042.545 224.281.646 Third parties
Total 261.314.782 255.902.641 Total
Total simpanan Total deposits from
nasabah 1.326.887.854 1.242.145.598 customers
Simpanan dari bank lain Deposits from other banks
Giro dan Demand deposits
tabungan and saving deposits
Pihak berelasi 4.297.930 170.735 Related parties
Pihak ketiga 4.686.177 6.448.469 Third parties
Total 8.984.107 6.619.204 Total
Interbank call money Interbank call money
Pihak berelasi 1.931.400 - Related parties
Pihak ketiga 7.330.154 6.966.896 Third parties
Total 9.261.554 6.966.896 Total
Deposito berjangka Time deposits
Pihak ketiga 6.962.430 2.737.290 Third parties
Total simpanan Total deposits from
dari bank lain 25.208.091 16.323.390 other banks
Liabilitas atas efek-efek yang Securities sold under
dijual dengan janji agreements
dibeli kembali to repurchase liabilities
Pihak ketiga 90.156.012 36.097.856 Third parties
Lampiran/Appendix 1
Page 1338
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Liabilitas derivatif Derivative payables
Pihak berelasi 2.133.504 76.404 Related parties
Pihak ketiga 5.190.840 2.037.449 Third parties
Total 7.324.344 2.113.853 Total
Liabilitas akseptasi Acceptance payables
Pihak berelasi 2.529.584 2.536.269 Related parties
Pihak ketiga 6.632.138 11.926.672 Third parties
Total 9.161.722 14.462.941 Total
Efek-efek yang diterbitkan Debt securities issued
Pihak berelasi 2.704.950 3.619.950 Related parties
Pihak ketiga 24.430.859 37.264.571 Third parties
27.135.809 40.884.521
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (65.122) (67.622) debt issuance cost
Neto 27.070.687 40.816.899 Net
Estimasi kerugian atas Estimated losses on
komitmen dan commitments and
kontinjensi 1.089.963 1.111.730 contingencies
Beban yang masih harus dibayar 2.932.234 2.395.417 Accrued expenses
Utang pajak 1.680.876 1.642.179 Taxes payable
Employee benefit
Liabilitas imbalan kerja 4.154.831 8.417.409 liabilities
Provisi 264.275 286.081 Provision
Liabilitas lain-lain 20.871.764 22.115.368 Other liabilities
Pinjaman yang diterima Fund borrowings
Pihak berelasi 684.425 665.346 Related parties
Pihak ketiga 96.803.772 57.149.992 Third parties
Total 97.488.197 57.815.338 Total
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities
Pihak berelasi - 10.000 Related parties
Pihak ketiga 204.015 205.735 Third parties
204.015 215.735
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (453) (564) issuance cost
Neto 203.562 215.171 Net
TOTAL LIABILITAS 1.620.195.783 1.450.442.175 TOTAL LIABILITIES
Lampiran/Appendix 1
Page 1339
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Attributable equity to
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital - nominal value
Rp125 (nilai penuh) Rp125 (full amount)
per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2024 as of 31 December 2024
dan 2023 and 2023
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna
Seri A Dwiwarna dan Series A share and
127.999.999.999 lembar 127,999,999,999 Series B
saham biasa Seri B pada tanggal common share as of
31 Desember 2024 dan 2023 31 December 2024 and 2023
Modal ditempatkan dan disetor - Issued and fully paid-in capital -
1 lembar saham 1 Dwiwarna Series A
Seri A Dwiwarna dan share and 93,333,333,331
93.333.333.331 lembar Series B common shares
saham biasa Seri B pada tanggal as of 31 December
31 Desember 2024 dan 2023 11.666.667 11.666.667 2024 and 2023
Tambahan modal disetor/ Additional paid-in capital/
agio saham 19.661.550 18.941.550 agio
Selisih kurs karena Differences arising from
penjabaran laporan translation of
keuangan dalam financial statements in
mata uang asing (330.666) (434.437) foreign currencies
Kerugian neto yang belum
direalisasi dari penurunan Net unrealised loss from
nilai wajar aset keuangan decrease in fair value
dalam kelompok nilai wajar of financial assets classified
melalui penghasilan as fair value through other
komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan (2.134.527) (1.926.827) - net of deferred tax
Selisih bersih revaluasi Net differences in fixed
aset tetap 34.487.954 34.487.954 assets revaluation
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
setelah dikurangi program - net of
pajak tangguhan 1.513.798 1.512.069 deferred tax
Penghasilan komprehensif Other comprehensive
lainnya 85.052 85.052 income
Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
pada saat kuasi - agio as a result of quasi-
reorganisasi pada reorganisation
tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
Belum ditentukan penggunaannya 186.795.847 168.695.914 Unappropriated
Total saldo laba 192.176.115 174.076.182 Total retained earnings
TOTAL EKUITAS 257.125.943 238.408.210 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 1.877.321.726 1.688.850.385 EQUITY
Lampiran/Appendix 1
Page 1340
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 112.305.488 97.831.188 Interest income
Beban bunga (36.475.504) (26.604.466) Interest expense
PENDAPATAN BUNGA - NET INTEREST
NETO 75.829.984 71.226.722 INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 17.586.474 15.706.065 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 3.732.208 2.790.171 classification - net
Lain-lain 10.242.743 13.801.068 Others
Total pendapatan Total other operating
operasional lainnya 31.561.425 32.297.304 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai (7.159.896) (6.288.672) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on
atas komitmen dan commitments and
kontinjensi 25.381 921.730 contingencies
Allowance for other
Pembentukan penyisihan impairment losses
lainnya dan kerugian and operational
risiko operasional - neto (136.855) (22.103) risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah 1.041 47.701 government bonds
Beban operasional lainnya Other operating expenses
Salaries and employee
Beban gaji dan tunjangan (14.684.386) (16.058.990) benefits expenses
Beban umum dan General and
administrasi (16.868.310) (14.503.827) administrative expenses
Lain-lain (5.884.851) (4.930.750) Others
Total beban operasional Total other operating
lainnya (37.437.547) (35.493.567) expenses
INCOME FROM
LABA OPERASIONAL 62.683.533 62.689.115 OPERATION
Pendapatan bukan Non operating
operasional - neto 342.689 98.094 income - net
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 63.026.222 62.787.209 TAX EXPENSE
Beban pajak Tax expense
Kini (9.742.944) (10.015.624) Current
Tangguhan (2.147.315) (1.674.707) Deferred
Total beban pajak - neto (11.890.259) (11.690.331) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 51.135.963 51.096.878 FOR THE YEAR
Lampiran/Appendix 2
Page 1341
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be
direklasifikasi reclassified to
ke laba rugi profit or loss
Keuntungan aktuarial Actuarial gain from
program imbalan pasti 2.134 41.030 defined benefits program
Pajak penghasilan Income tax related to
terkait pos-pos yang tidak items that will not be
akan direklasifikasi reclassified to
ke laba rugi (406) (7.796) profit or loss
1.728 33.234
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
keuangan dalam statements in foreign
mata uang asing 103.771 (72.683) currencies
Perubahan nilai wajar aset Changes in fair value of
keuangan dalam financial assets
kelompok nilai wajar classified as fair value
melalui penghasilan through other
komprehensif lain (321.597) 930.532 comprehensive income
Pajak penghasilan terkait Income tax related to
pos-pos yang akan items that will be
direklasifikasi reclassified to
ke laba rugi 113.898 (119.958) profit or loss
(103.928) 737.891
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
setelah pajak penghasilan (102.200) 771.125 - net of income tax
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 51.033.763 51.868.003 FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 547,89 547,47 amount of Rupiah)
Lampiran/Appendix 2
Page 1342
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024
Kerugian
neto
yang belum
direalisasi
dari penurunan
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti
keuangan Net unrealised loss setelah
dalam mata from decrease in Selisih dikurangi
Modal Tambahan uang asing/ fair value of bersih pajak Penghasilan Saldo laba/Retained earnings
ditempatkan modal disetor/ Difference arising financial assets revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ from translation through other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 18.941.550 (434.437) (1.926.827) 34.487.954 1.512.069 85.052 5.380.268 168.695.914 174.076.182 238.408.210 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 - - - - - - - - (33.036.034) (33.036.034) (33.036.034) 2023 net income
Laba tahun berjalan - - - - - - - - 51.135.963 51.135.963 51.135.963 Net income for the year
Dampak pengalihan pengendalian Impact of the transfer control
atas Entitas Anak kepada entitas over a subsidiary to an entity
sepengendali - 720.000 - - - - - - - - 720.000 under common control
Transfer pendapatan komprehensif Transfer of other comprehensive
lain ke saldo laba karena income to retained earnings due
penghentian pengakuan aset to the derecognition of financial
keuangan yang diukur pada assets measured at fair value
nilai wajar melalui penghasilan through other comprehensive
komprehensif lain - - - - - - - - 4 4 4 income
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - 103.771 (207.700) - 1.729 - - - - (102.200) for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 19.661.550 (330.666) (2.134.527) 34.487.954 1.513.798 85.052 5.380.268 186.795.847 192.176.115 257.125.943 31 December 2024
Lampiran/Appendix 3
Page 1343
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan
komprehensif
lain setelah Keuntungan
dikurangi neto
Selisih kurs pajak aktuarial
karena tangguhan/ program
penjabaran Net unrealised imbalan
laporan gain/ (loss) from pasti
keuangan increase/ setelah
dalam mata (decrease) in fair Selisih dikurangi
Modal Tambahan uang asing/ value of financial bersih pajak Penghasilan Saldo laba/Retained earnings
ditempatkan modal disetor/ Difference arising assets through revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ from translation other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2023 11.666.667 18.941.550 (361.753) (2.737.402) 34.487.954 1.478.835 85.052 5.380.268 142.301.418 147.681.686 211.242.589 1 January 2023
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 - - - - - - - - (24.702.382) (24.702.382) (24.702.382) 2022 net income
Laba tahun berjalan - - - - - - - - 51.096.878 51.096.878 51.096.878 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - (72.684) 810.575 - 33.234 - - - - 771.125 for the year
Saldo pada tanggal Balance as of
31 Desember 2023 11.666.667 18.941.550 (434.437) (1.926.827) 34.487.954 1.512.069 85.052 5.380.268 168.695.914 174.076.182 238.408.210 31 December 2023
Lampiran/Appendix 3
Page 1344
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL ACTIVITIES
Penerimaan pendapatan Receipts from interest
bunga 108.978.724 94.123.502 income
Penerimaan pendapatan Receipts from provision
provisi dan komisi 17.586.474 15.706.065 and commission
Pembayaran beban Payments of interest
bunga (36.026.129) (25.567.859) expense
Penerimaan dari
penjualan obligasi Receipts from the sale
pemerintah - diukur of government bonds -
pada nilai wajar measured at fair value
melalui laba rugi 489.210.971 198.395.896 through profit or loss
Pembelian obligasi Acquisition of
pemerintah - diukur government bonds -
pada nilai wajar measured at fair value
melalui laba rugi (492.395.378) (200.469.433) through profit or loss
Pendapatan/(beban) dari Income/(expense) from
kelompok nilai wajar fair value through profit
melalui laba rugi - neto 3.988.278 3.559.790 or loss classification - net
Pendapatan operasional Other operating
lainnya - lain-lain 3.457.309 3.595.327 income - others
Beban operasional Other operating
lainnya - lain-lain (7.363.540) (7.040.948) expenses - others
Salaries and employee
Beban gaji dan tunjangan (18.944.829) (16.578.394) benefits expenses
Beban umum dan General and administrative
administrasi (12.474.720) (11.369.509) expenses
Pendapatan bukan Non-operating
operasional - neto 341.471 95.115 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (9.769.799) (10.680.754) income tax
Arus kas dari aktivitas Cash flows from operating
operasional sebelum activities before
perubahan aset dan changes in operating
liabilitas operasional 46.588.832 43.768.798 assets and liabilities
(Kenaikan)/penurunan atas (Increase)/decrease in
aset operasional: operating assets:
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain (942.774) 1.054.578 and other banks
Efek-efek - diukur pada Marketable securities
nilai wajar melalui - measured at fair
laba rugi (2.590.292) (5.289.249) value through profit or loss
Tagihan lainnya - transaksi Other receivables
perdagangan (3.839.639) 7.887.213 - trade transactions
Kredit yang diberikan (236.089.058) (171.011.962) Loans
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 9.039.314 (9.893.057) to resell
Lampiran/Appendix 4
Page 1345
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERATING
OPERASIONAL (lanjutan) ACTIVITIES (continued)
(Kenaikan)/penurunan atas Increase (decrease) in
aset operasional (lanjutan): operating assets (continued):
Pajak dibayar dimuka 56 739.417 Prepaid taxes
Biaya dibayar dimuka (1.393.054) (391.774) Prepaid expenses
Aset lain-lain 2.846.237 (6.813.537) Other assets
Penerimaan atas aset
keuangan yang telah Recovery of written-off
dihapusbukukan 6.785.434 10.134.741 financial assets
Kenaikan/(penurunan) Increase/(decrease) in
atas liabilitas operasional: operating liabilities:
Bank konvensional Conventional banking
Giro 20.798.149 35.334.666 Demand deposits
Tabungan 60.896.869 25.492.105 Saving deposits
Deposito berjangka 9.637.281 (11.672.555) Time deposits
Interbank call money 2.294.658 2.730.795 Interbank call money
Liabilitas segera 1.218.426 428.245 Obligations due immediately
Utang pajak lainnya 65.552 269.469 Other taxes payable
Liabilitas lain-lain 627.331 9.843.763 Other liabilities
Kas neto yang digunakan untuk Net cash used in
aktivitas operasional (84.056.678) (67.388.344) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penurunan Decrease
efek-efek - in marketable
selain diukur securities - other
pada nilai wajar than measured at fair value
melalui laba rugi 798.445 6.950.959 through profit or loss
Penurunan Decrease in
obligasi pemerintah - selain government bonds -
diukur pada nilai wajar other than measured at
melalui laba rugi 20.919.392 25.790.497 fair value through profit or loss
Penerimaan dari penjualan Proceeds from sale of
aset tetap 1.220 2.981 fixed assets
Pembelian aset tetap (3.085.623) (1.961.615) Acquisition of fixed assets
Pembelian aset Acquisition of
tidak berwujud (1.111.005) (1.043.693) intangible assets
Penerimaan dari divestasi penyertaan Receipts from divestment in
pada Entitas Asosiasi - 140.000 Associate Entity
Penyertaan pada entitas lain (20.000) - Investment in other entity
Penerimaan dari pengalihan pengendalian Proceeds from control
atas Entitas Anak 1.710.000 - transfer of a Subsidiary
Kas neto yang diperoleh dari Net cash provided by
aktivitas investasi 19.212.429 29.879.129 investing activities
Lampiran/Appendix 4
Page 1346
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING
PENDANAAN ACTIVITIES
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan - 9.362.750 securities issued
Pembayaran atas efek-efek Payments of debt
yang diterbitkan (15.194.442) (4.480.000) securities issued
Penerimaan dari pinjaman Receipts from fund
yang diterima 50.274.160 30.977.214 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (12.149.069) (15.264.106) borrowings
Penerimaan dari Receipts from
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi - 100.000 securities
Pembayaran atas Payments of
pinjaman dan subordinated loans
efek-efek and marketable
subordinasi (16.887) (517.151) securities
Kenaikan liabilitas Increase in
atas efek-efek yang securities sold
dijual dengan janji under agreements to
dibeli kembali 53.507.692 11.474.780 repurchase liabilities
Pembayaran liabilitas sewa (1.361.324) (1.421.779) Payments for lease liabilities
Pembayaran dividen (33.036.034) (24.702.382) Payments of dividends
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in a Subsidiary from
nonpengendali (1.019.000) - non-controlling interest
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 41.005.096 5.529.326 financing activities
PENURUNAN NETO NET DECREASE IN
KAS DAN CASH AND
SETARA KAS (23.839.153) (31.979.889) CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND
KAS DAN SETARA KAS 3.604.659 (818.781) CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 196.833.601 229.632.271 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 176.599.107 196.833.601 END OF YEAR
Lampiran/Appendix 4
Page 1347
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year
terdiri dari: consists of:
Kas 23.325.843 20.866.568 Cash
Giro pada Current accounts with
Bank Indonesia 88.185.407 88.445.303 Bank Indonesia
Giro pada Current accounts with
bank lain 45.307.695 34.115.868 other banks
Investasi jangka pendek Liquid short-term
likuid dengan investments with
jangka waktu jatuh a period of time
tempo tiga bulan maturity of three
atau kurang sejak months or less from
tanggal perolehan 19.780.162 53.405.862 the date of acquisition
Total kas dan Total cash and
setara kas 176.599.107 196.833.601 cash equivalents
Lampiran/Appendix 4
Page 1348
2024 Laporan Tahunan
Annual Report
Alamat Kantor Pusat
Head Office Address
Jl. Proklamasi No.31
Kecamatan Menteng, Kota Jakarta Pusat,
Daerah Khusus Ibukota Jakarta 10320
Indonesia
Names mentioned 137 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Mandiri Taspen
p.1 ×378
unresolved
org
Bank Taspen.
p.6 ×5
unresolved
org
Bank Mantap
p.8 ×5
unresolved
org
Bank Mantap Overview
p.8
unresolved
org
Bank Mandiri Taspen Dalam Industri
p.9
unresolved
org
Bank Soundness Level
p.10
unresolved
person
Kebijakan Keberagaman
· Komisaris
p.11
unresolved
person
Pemberian Dana Kegiatan Sosial
· Komisaris
p.11
unresolved
org
Bank Mantap The Overview
p.12
unresolved
org
Bank Mantap Segmen Produk Kredit Credit Product Segments
p.12
unresolved
org
Bank Mandiri Taspen Pos Tahun
p.14
unresolved
org
Bank Mandiri Bank Pasar Sinar Harapan Bali
p.14
unresolved
org
Bank Pasar Sinar Harapan Bali
p.14
unresolved
org
Menteri Hukum dan HAM
p.14 ×2
unresolved
org
Minister of Law and Human Rights
p.14 ×2
unresolved
org
Financial Services Authority
p.14 ×10
unresolved
org
PT Bank Mandiri Taspen Memperoleh
p.14
unresolved
org
Bank Mantap’s (Persero) Tbk
p.14 ×2
unresolved
org
PT Bank Sinar
p.14
unresolved
org
Bank Harapan Bali
p.14
unresolved
org
PT Bank Sinar Harapan Bali
p.14 ×2
unresolved
org
Sekuritas
· Notaris
p.15
unresolved
org
Danareksa Sekuritas I Gusti Ngurah Putra Wijaya
p.15
unresolved
org
Bank Mantap’s Head
p.15
unresolved
person
Distribution Wijaya
p.15
unresolved
org
Indonesia Stock Exchange
p.15 ×3
unresolved
org
Bank Mandiri Bank Mandiri Taspen
p.15 ×2
unresolved
org
Kementerian Pertahanan Republik Indonesia.
p.16
unresolved
org
Ministry of Defense
p.16
unresolved
org
PT ASABRI. As
p.16
unresolved
org
Bank In
p.16
unresolved
org
Bank Indonesia
p.28 ×26
unresolved
org
Bank Mandiri Taspen Table
p.34
unresolved
org
Bank Mandiri Taspen Bond Information
p.34
unresolved
org
Bank Mandiri Taspen Bertabur Hadiah Mandiri Group Q
p.37
unresolved
org
Yayasan Daarul Khoir Al-Kailani
p.37
unresolved
org
Yayasan Choridjah
p.37
unresolved
org
Bank Mantap Atturmudziyah.
p.37
unresolved
org
Bank Mantap’s Homecoming Trip CSR
p.37
unresolved
org
PT Jalin.
p.38 ×2
unresolved
org
Bank KBMI II
p.39
unresolved
org
PT Rolas Nusantara Medika.
p.40
unresolved
org
PT Rolas Financial SOE
p.40
unresolved
org
Bank References
p.45
unresolved
org
Bank Mandiri Taspen’s
p.47 ×4
unresolved
org
Bank Indonesia’s Prompt Manufacturing Index
p.54
unresolved
org
Bank Indonesia. In
p.54
unresolved
org
Bank Indonesia. Di
p.54
unresolved
org
Bank Indonesia’s
p.55 ×2
unresolved
org
Bank Mandiri Taspen Sebagai
p.56
unresolved
—
Atta Alva Wanggai
· Direktur
p.60 ×4
unresolved
—
Judhi Budi Wirjanto
· Director
p.61
unresolved
—
Lora
· Direktur
p.61
unresolved
org
Bank Sentral AS
p.64
unresolved
org
Kota Nusantara
p.65
unresolved
org
Milik
p.67
unresolved
org
Bank Branch Offices
p.67
unresolved
org
Menteri BUMN
p.69
unresolved
org
Minister of SOEs
p.69
unresolved
org
Bank Mandiri Taspen. Pengawasan Aktif
p.69
unresolved
org
Bank Mandiri Taspen Internal Control System
p.70
unresolved
org
Bank Mandiri Internal Audit Intern Terintegrasi
p.70
unresolved
org
Bank Mandiri Internal Audit
p.71
unresolved
org
Bank Mandiri Taspen’s CRPA Mandiri Taspen
p.71
unresolved
org
Bank Mandiri Taspen. To
p.71
unresolved
org
Mandiri (Persero) Tbk.
p.73 ×2
unresolved
person
Committees Under
· Komisaris
p.74
unresolved
org
PT Bank Mandiri Taspen We
p.79
unresolved
org
PT Bank Mandiri Taspen Nama Panggilan
p.82
unresolved
person
Ida Bagus Alit Sudiatmika
p.82
unresolved
org
Menteri Kehakiman Republik Indonesia
p.82
unresolved
person
Sudiatmika
p.82
unresolved
org
Minister of Justice
p.82
unresolved
org
Bank Official Whatsapp
p.83
unresolved
person
H. Adam Malik
p.86
unresolved
person
Gusti Ngurah Putra Wijaya
p.103
unresolved
org
PT Bank Mandiri Taspen Company Data
p.103
unresolved
org
Ministry of Law and Human Rights
p.103
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.103
unresolved
org
Directorate General of General Legal Administration Number Republik Indonesia
p.103
unresolved
org
Direktorat Jenderal Administrasi
p.103
unresolved
person
Zulkifli Harahap
· Notaris
p.103
unresolved
org
Menteri
p.103
unresolved
org
Minister of Hak Asasi Manusia Republik Indonesia
p.103
unresolved
org
PT Bank Sinar Harapan
p.103
unresolved
org
PT Bank Mandiri Taspen Post
p.103
unresolved
org
PT Bank Mandiri Taspen. Berikut Struktur Organisasi
p.119
unresolved
org
PT Bank Mandiri Taspen. The Bank Mandiri Taspen
p.119
unresolved
org
Bank Lahir
p.120
unresolved
org
Bank
(2016-2017). | Mandiri
p.120
unresolved
—
Reappointed
· President Director
p.120 ×2
unresolved
person
GMS
· Direktur
p.127
unresolved
person
Akta Keputusan Sirkuler
· Direktur Utama
p.127 ×3
unresolved
person
Circular Decree
· President Director
p.127 ×7
unresolved
—
Compliance Lora
· Direktur
p.128
unresolved
org
Bank Dagang Negara
p.129 ×10
unresolved
org
Bank Mandiri Warga
p.129
unresolved
person
Affiliate Relations
· Komisaris
p.133
unresolved
person
Suhajar
· Komisaris
p.133
unresolved
org
Bank Bukopin
p.142
unresolved
org
Persero Tbk.
p.143
unresolved
org
Bank Syariah Mandiri
p.143 ×2
unresolved
—
I.B. Made Putra Jandhana
p.149
unresolved
org
Bank Business Group Bank Mandiri Taspen
p.151
unresolved
org
PT TASPEN. To TASPEN.
p.151
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