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PT Bank Ganesha Tbk 2024 Laporan Tahunan dan Laporan Keberlanjutan Annual Report and Sustainability Report PERTUMBUHAN BERKELANJUTAN MELALUI TRANSFORMASI DIGITAL SUSTAINABLE GROWTH THROUGH DIGITAL TRANSFORMATION
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SANGGAHAN DAN BATASAN TANGGUNG JAWAB Disclaimer and Scope of Responsibilities Selamat datang di Laporan Tahunan dan Laporan Keberlanjutan PT Bank Ganesha Tbk. Tahun ini merupakan tahun kelima bagi Bank Ganesha dalam penyampaian Laporan Keberlanjutan yang menjadi satu kesatuan dengan Laporan Tahunan. Welcome to the Annual Report and Sustainability Report of PT Bank Ganesha Tbk. This year is the fifth year for Bank Ganesha in submitting the Sustainability Report, which is an integral part of the Annual Report. Sesuai peraturan perundang-undangan yang berlaku, Bank berkomitmen As per the applicable laws and regulations, the Bank is committed to untuk menerbitkan Laporan Tahunan dan Laporan Keberlanjutan, publishing Annual Report and Sustainability Report, either in one unit baik dalam satu kesatuan maupun secara terpisah, sebagai bentuk or separately, as a form of embodiment of the transparency principle to perwujudan prinsip keterbukaan kepada seluruh pemangku kepentingan. all stakeholders. Laporan Tahunan ini memuat pernyataan kondisi keuangan, hasil This Annual Report contains statements of financial condition, operating operasi, proyeksi, rencana, strategi, kebijakan, serta tujuan Bank, results, projections, plans, strategies, policies, and objectives of the Bank, yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan which are classified as forward-looking statements in the implementation of perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis. applicable laws and regulations, except for historical matters. Pernyataan-pernyataan tersebut memiliki prospek risiko, ketidakpastian, These statements have prospects of risk, uncertainty, and may result serta dapat mengakibatkan perkembangan aktual secara material in actual developments that are materially different from those berbeda dari yang dilaporkan. Pernyataan-pernyataan prospektif dalam reported. Prospective statements in this report are made based on laporan ini dibuat berdasarkan berbagai asumsi mengenai kondisi various assumptions regarding current and future conditions and terkini dan kondisi mendatang serta lingkungan bisnis, di mana Bank the business environment, where the Bank carries out business menjalankan kegiatan usaha. Pernyataan yang terdapat dalam laporan ini activities. The statements contained in this report are not a guarantee tidak menjadi jaminan kinerja di masa yang akan datang, mengingat kinerja of future performance, considering that actual future performance may aktual di masa depan dapat berbeda dengan pernyataan pada laporan differ from the statements in this report because they may be influenced ini karena dapat dipengaruhi oleh beberapa faktor di luar kendali Bank. by several factors beyond the Bank’s control. Data keuangan dalam Laporan ini menggunakan nominasi Rupiah, Financial data in this Report uses Rupiah denomination, unless kecuali diindikasikan lain. Data keuangan yang kami sampaikan sudah otherwise indicated. The financial data that we submit has been audited diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja by Public Accounting Firm Purwantono, Sungkoro & Surja (Association (Jaringan Asosiasi dari Ernst & Young/EY). Data kuantitatif dalam Laporan Network of Ernst & Young/EY). Quantitative data in this Report is ini disajikan dengan menggunakan prinsip daya banding (comparability), presented using the comparability principle of at least two consecutive minimal dalam dua tahun berturut-turut. Dengan demikian, pengguna years. Thus, report users can analyse the Bank’s performance trend. laporan dapat melakukan analisis arah kinerja Bank. Laporan dibuat Reports are made in two languages, Indonesian and English. dalam dua bahasa, yakni Bahasa Indonesia dan Bahasa Inggris. Penyusunan laporan ini merujuk pada Peraturan Otoritas Jasa This report is prepared by referring to the Financial Services Authority Keuangan No. 29/POJK.03/2016 tentang Laporan Tahunan Emiten Regulation No. 29/POJK.03/2016 on Annual Reports of Issuers or Public atau Perusahaan Publik, Surat Edaran Otoritas Jasa Keuangan Companies, Financial Services Authority Circular No. 16/SEOJK.03/2021 No. 16/SEOJK.03/2021 tentang Bentuk dan Isi Laporan Tahunan on Form and Content of Annual Reports of Issuers or Public Companies, Emiten atau Perusahaan Publik, Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 37/POJK.03/2019 on No. 37/POJK.03/2019 tentang Transparansi dan Publikasi Laporan Transparency and Publication of Bank Reports, Financial Services Bank, Surat Edaran Otoritas Jasa Keuangan No. 9/SEOJK.03/2020 Authority Circular No. 9/SEOJK.03/2020 on Transparency and tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional, Publication of Conventional Commercial Bank Reports, and Financial serta Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Services Authority Regulation No. 51/POJK.03/2017 on Implementation Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, of Sustainable Finance for Financial Services Institutions, Issuers, and Emiten, dan Perusahaan Publik. Penyusunan Laporan berdasarkan Public Companies. This Report, which is prepared based on these kriteria tersebut telah diverifikasi oleh pihak internal, tanpa proses criteria, has been verified by an internal party, without an assurance penjaminan oleh pihak eksternal yang independen. process by an independent external party. Melalui laporan ini, Bank berharap para pemangku kepentingan Through this report, the Bank expects that stakeholders can find out dapat mengetahui komitmen dan kontribusi Bank Ganesha dalam Bank Ganesha’s commitment to and contribution in efforts to achieve upaya pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDG). Development Goals/SDG’s). Laporan tahunan ini memuat kata “Bank Ganesha”, “Bank”, dan This annual report contains the words “Bank Ganesha”, “Bank”, and “Perseroan” yang didefinisikan sebagai PT Bank Ganesha Tbk yang “Company” that are defined as PT Bank Ganesha Tbk, which carries out menjalankan kegiatan usaha di jasa keuangan. Penyebutan satuan business activities in financial services. The mention of “Rupiah”, “Rp”, mata uang “Rupiah”, “Rp”, atau “IDR” merujuk pada mata uang resmi or “IDR” refers to the official currency of the Republic of Indonesia, while Republik Indonesia, sedangkan “Dollar AS” atau “USD” merujuk pada “US Dollars” or “USD” refers to the official currency of the United States mata uang resmi Amerika Serikat. Adapun semua informasi keuangan of America. All of the Bank’s financial information is presented in Rupiah. Bank disajikan dalam mata uang Rupiah
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2024
PERTUMBUHAN BERKELANJUTAN
MELALUI TRANSFORMASI DIGITAL
Sustainable Growth Through Digital Transformation
Bank Ganesha menjadikan transformasi digital sebagai katalis untuk kemajuan berkelanjutan. Bank melakukan perubahan
menyeluruh dan fundamental yang diinisiasi oleh teknologi digital dalam semua aspek operasional dan strategis perusahaan. Melalui
transformasi yang dilakukan dengan cara yang bertanggung jawab dan berpikiran ke depan, Bank memperkuat kinerja perusahaan
sambil mendukung tujuan-tujuan keberlanjutan yang telah ditetapkan.
Bank Ganesha embraces digital transformation as a catalyst for sustainable progress. The Bank is making comprehensive and fundamental changes,
initiated by digital technology, in all operational and strategic aspects of the company. Through transformation carried out in a responsible and forward-
thinking manner, the Bank strengthens the company’s performance while also supporting the predetermined sustainability goals.
2023 2022 2021
Mengoptimalkan Potensi untuk Pertumbuhan Landasan yang Lebih Kuat untuk Pertumbuhan Memperkuat Pondasi dan Mengelola Tantangan
Berkelanjutan yang Kokoh dan Bermakna untuk Tumbuh Berkelanjutan
Optimizing Potential for Sustainable Growth Stronger Foundation for a Solid and Meaningful Strengthening the Foundation for Sustainable
Growth Growth
Ketidakpastian dunia global yang memengaruhi Pengembangan fundamental pertumbuhan Dalam menghadapi berbagai tantangan di industri
kondisi perekonomian dan siklus bisnis masih terus yang sehat dan solid secara berkelanjutan dapat perbankan nasional, Bank telah menyiapkan
berlangsung di tahun 2023. Namun, dengan strategi menghasilkan kinerja yang unggul dan berdaya fondasi dengan memperkuat permodalan dan
yang komprehensif untuk mengatasi tantangan tahan di tengah iklim bisnis yang dinamis dan meningkatkan daya saing melalui berbagai inovasi
yang kompleks, PT Bank Ganesha Tbk dapat penuh tantangan. Atas dasar tersebut, Bank produk dan layanan seperti pengembangan fitur
melaju lebih jauh, meraih setiap peluang yang terus melanjutkan penguatan dan pembenahan baru pada aplikasi BANGGA dan memperkenalkan
terbuka. Bank bergerak lincah untuk mengatasi di bidang teknologi informasi, pengembangan fitur pembayaran Quick Response Code
setiap tantangan, baik yang berasal dari eksternal pembiayaan, terutama yang mendukung UMKM, Indonesian Standard (QRIS). Melalui langkah
maupun internal, dalam rangka mengoptimalkan serta penguatan struktur permodalan untuk strategis tersebut, Bank yakin akan dapat terus
potensi-potensi untuk meraih pertumbuhan yang menjamin pengembangan usaha. meningkatkan kepuasan dan loyalitas nasabah
sehat, solid, dan berkelanjutan. Beberapa strategi untuk meraih hasil yang lebih baik dan menggapai
utama yang ditempuh Bank adalah melakukan pertumbuhan berkelanjutan di masa depan.
ekspansi kredit melalui peningkatan kerja sama
dengan mitra strategis, mengendalikan cost of fund,
mengefisienkan operasional dan beban operasi,
serta menyempurnakan sistem layanan digital.
Global uncertainty that affected economic conditions Sustainable development of healthy and solid In facing various challenges in the national
and business cycle continued in 2023. However, with growth fundamentals can produce excellent banking industry, the Bank has prepared a solid
a comprehensive strategy to overcome complex performance and be resilient amidst the capital foundation and increased competitiveness
challenges, PT Bank Ganesha Tbk can progress uncertain and challenging business climate. On through various product and service innovations,
further, seizing every open opportunity. The Bank such basis, the Bank continues to strengthen such as developing new features on BANGGA
moves swiftly to overcome each challenge, both and improve information technology, develop application and introducing payment features,
from external and internal, to optimize its potential financing, especially those that support MSMEs, Quick Response Code Indonesian Standard
to achieve healthy, solid, and sustainable growth. and strengthen the capital structure to ensure (QRIS). Through these strategic steps, the Bank
Some of the main strategies adopted by the Bank business development. is confident to continue to increase customer
are expanding loans through increasing cooperation satisfaction and loyalty to achieve better results
with strategic partners, controlling cost of funds, and achieve sustainable growth in the future.
streamlining operations and operating expenses,
and improving digital service systems.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
KEKUATAN KOMPETITIF
Competitive Strength
Mitra Strategis yang Kuat
dan Kooperatif
Strong and Cooperative Strategic Partners
Komitmen Tinggi dari
Pemegang Saham
High Commitment from the Shareholders
Basis Nasabah yang Loyal
Loyal Customer Base
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PENCAPAIAN TAHUN 2024
Achievement in 2024
Laba Bersih Tahun Berjalan
Net Profit for the Year
94,02% Rp
201.714 juta / million
Pendapatan Bunga
Interest Income
22,01% Rp
723.201 juta / million
Total Ekuitas
Total Equity
6,20% Rp
3.445.281 juta / million
Total Aset
Total Assets
10,17% Rp
10.358.250 juta / million
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 3
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
DAFTAR ISI
Table of Content
1. Kilas Kinerja Kronologi Pencatatan Efek Lainnya / 91
Performance Highlights Chronology of Other Securities Listing
Informasi Penggunaan Jasa Akuntan Publik dan Kantor 91
Ikhtisar Keuangan / Financial Highlights 8
Akuntan Publik / Information on the Use of Public
Ikhtisar Operasional / Operational Highlights 12 Accountant and Public Accounting Firm
Ikhtisar Saham / Share Highlights 13 Lembaga dan Profesi Penunjang Pasar Modal / 92
Ikhtisar Obligasi / Bond Highlights 13 Capital Market Supporting Institutions and Professions 92
Peristiwa Penting / Significant Events 14 Akses Informasi dan Data Perusahaan / 92
Access to Company Information and Data
Penghargaan dan Sertifikasi / Awards and Certifications 20
Informasi pada Situs Web Perusahaan / 93
Information on the Company Website
2. Laporan Manajemen
Management Report
4. Analisis dan Pembahasan Manajemen
Laporan Dewan Komisaris / 25 Management Discussion and Analysis
Board of Commissioners’ Report
Tinjauan Ekonomi dan Industri / 96
Laporan Direksi / Board of Directors’ Report 31
Economic and Industrial Overview
Tinjauan Operasional / Operational Overview 100
3. Profil Perusahaan
Company Profile Tinjauan Keuangan / Financial Overview 108
Informasi Perusahaan / Company Information 46
5. Aspek Pendukung Bisnis
Riwayat Singkat / Brief History 47 Supporting Business Aspects
Jejak Langkah / Milestones 48
Teknologi Informasi / Information Technologies 134
Visi, Misi, dan Nilai-nilai Perusahaan / 50
Vision, Mission, and Corporate Values
6. Tata Kelola Perusahaan
Kegiatan Usaha / Business Activities 54 Good Corporate Governance
Produk dan Jasa / Products and Services 56
Komitmen Penerapan GCG / 140
Wilayah Operasional Bank / Bank Operational Area 70 Commitment to GCG Implementation
Struktur Organisasi / Organization Structure 72 Prinsip GCG / GCG Principles 140
Daftar Keanggotaan Asosiasi / 74 Dasar Penerapan GCG / Basis of GCG Implementation 141
List of Association Membership
Kerangka Penerapan GCG / 143
Profil Dewan Komisaris / 76 GCG Implementation Framework
Profile of the Board of Commissioners
Peningkatan Kualitas Penerapan GCG Secara 144
Profil Direksi / Profile of the Board of Directors 80 Berkelanjutan / Continuous Quality Improvements of
Pejabat Eksekutif / Executive Officers 86 GCG Implementation
Komposisi Pemegang Saham / 88 Rapat Umum Pemegang Saham / 147
Composition of Shareholders General Meeting of Shareholders
Komposisi Pemegang Saham berdasarkan Status 88 Dewan Komisaris / Board of Commissioners 156
Kepemilikan / Composition of Shareholders based Direksi / Board of Directors 163
on Ownership Status
Penilaian Kinerja Dewan Komisaris dan Direksi / 177
Komposisi Kepemilikan Saham Dewan Komisaris dan 89 Performance Assessment of the Board of Commissioners
Direksi / Composition of Share Ownership of and Board of Directors
the Board of Commissioners and Board of Directors
Penilaian Kinerja Komite di bawah Dewan Komisaris, 178
Struktur Pemegang Saham Utama dan Pengendali / 90 Komite di bawah Direksi, dan Organ Pendukung Direksi /
Structure of Major and Controlling Shareholders Performance Assessment of Committees under the
Informasi Entitas Anak, Perusahaan Asosiasi, dan 90 Board of Commissioners, Committees under the Board of
Ventura Bersama / Information on Subsidiaries, Directors, and Supporting Organs of the Board of Directors
Associated Companies, and Joint Ventures Pengembangan Kompetensi Dewan Komisaris dan 179
Kronologi Pencatatan Saham / 91 Direksi / Competency Development of the Board of
Chronology of Share Listing Commissioners and Board of Directors
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kebijakan Keberagaman Komposisi Dewan Komisaris 188 Pembelian Kembali Saham dan/atau Obligasi / 336
dan Direksi / Composition Diversity Policy of Share and/or Bond Buyback
the Board of Commissioners and Board of Directors
Pemberian Dana Kegiatan Politik / 336
Kebijakan Pemisahan Chairman of the Board dan 188 Provision of Funds for Political Activities
Chief Executive Officer / Chairman of the Board and
Penyediaan Dana kepada Pihak Terkait dan Penyediaan 336
Chief Executive Officer Separation Policy
Dana Besar / Provision of Funds to Related Parties and
Nominasi dan Remunerasi Dewan Komisaris dan Direksi / 189 Provision of Large Exposures
Nomination and Remuneration for the Board of Penyimpangan (Internal Fraud) / 337
Commissioners and Board of Directors Irregularities (Internal Fraud)
Pengelolaan Benturan Kepentingan Dewan Komisaris 194 Penerapan Pedoman Tata Kelola Perusahaan Terbuka / 337
dan Direksi / Management of Conflicts of Interest for Implementation of Public Company Governance
the Board of Commissioners and Board of Directors Guidelines
Komite di bawah Dewan Komisaris / 195 Transparansi Praktik Bad Corporate Governance / 341
Committees under the Board of Commissioners Transparency of Bad Corporate Governance Practices
Komite di bawah Direksi / 212
Committees under the Board of Directors
7. Laporan Keberlanjutan
Organ Pendukung Direksi / 227 Sustainability Report
Board of Directors’ Supporting Organs
Strategi Keberlanjutan / Sustainability Strategy 344
Akuntan Publik / Public Accountant 242
Dukungan terhadap SDGs / Support for SDGs 347
Sistem Manajemen Risiko / Risk Management System 244
Ikhtisar Keberlanjutan / Sustainability Highlights 348
Pengungkapan Permodalan / Disclosure of Capital 256
Tata Kelola Keberlanjutan / Sustainability Governance 350
Pengungkapan Eksposur Risiko / 256
Diclosure of Risk Exposure Permasalahan terhadap Penerapan Keuangan Berkelanjutan / 355
Problems with the Implementation of Sustainable Finance
Sistem Pengendalian Internal / Internal Control System 314
Keberlanjutan Aspek Ekonomi / 356
Fungsi Kepatuhan / Compliance Function 317 Economic Aspect Sustainability
Program Anti-Pencucian Uang, Pencegahan 322 Keberlanjutan Aspek Sosial / Sosial Aspect Sustainability 358
Pendanaan Terorisme, dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal / Mewujudkan Kepedulian terhadap Lingkungan Hidup / 377
Anti-Money Laundering, Countering the Financing Realizing Concern for the Environment
Terrorism, and Counter-Proliferation Financing of
Weapons of Mass Destruction Program Verifikasi Tertulis dari Pihak Independen / 384
Perkara Hukum / Legal Cases 325 Written Verification from Independent Party
Sanksi Administratif / Administrative Sanctions 326 Tanggapan terhadap Umpan Balik Laporan 384
Keberlanjutan Tahun Sebelumnya /
Kode Etik / Code of Conduct 327 Response to Feedback from Previous Year’s
Kebijakan Pemberian Kompensasi Jangka Panjang 328 Sustainability Report
Berbasis Kinerja kepada Manajemen dan/atau Tanggung Jawab Laporan Tahunan dan Laporan 385
Karyawan / Policy of Providing Performance-Based Keberlanjutan / Annual Report and Sustainability
Long-Term Compensation to Management Report Responsibility
and/or Employees
Kriteria Penyampaian Laporan Tahunan Berdasarkan 386
Kebijakan Pengungkapan Informasi / 329 SEOJK No. 16/SEOJK.04/2021 /
Information Disclosure Policy Criteria for Annual Report Submission Based on
Sistem Pelaporan Pelanggaran / Whistleblowing System 330 SEOJK No. 16/SEOJK.04/2021
Kebijakan Anti Korupsi dan Anti Fraud / 332 Daftar Pengungkapan Sesuai Peraturan Otoritas 403
Anti-Corruption and Anti-Fraud Policies Jasa Keuangan No. 51/POJK.03/2017
List of Disclosures According to Financial Services
Pengendalian Gratifikasi / Gratification Control 332 Authority Regulation No. 51/POJK.03/2017
Pakta Integritas / Integrity Pact 333
Rencana Strategis Bank / Bank Strategic Plan 334 8. Laporan Keuangan
Financial Statement
Transparansi Kondisi Keuangan dan Non-Keuangan / 335
Transparency of Financial and Non-Financial Conditions
Lembar Umpan Balik
Konglomerasi Keuangan / Financial Conglomeration 335 Feedback Form
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 5
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KILAS KINERJA
Performance Highlights
1 2 3 4 5 6 7 8
PT Bank Ganesha Tbk
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PT Bank Ganesha Tbk Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 7
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
IKHTISAR KEUANGAN
Financial Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2024 2023 2022 Description
Posisi Keuangan Financial Position
Aset Assets
Kas 45.628 43.763 61.990 Cash
Giro pada Bank Indonesia 372.189 450.009 720.307 Current Accounts with Bank Indonesia
Giro pada Bank Lain – Pihak Ketiga 378.584 745.311 1.472.360 Current Accounts with Other Banks
Penempatan pada Bank Indonesia dan Bank Lain - Placements with Bank Indonesia and Other Banks -
1.636.383 1.084.600 1.174.749
Pihak Ketiga Third Parties
Efek-Efek - Pihak Ketiga 2.837.327 1.482.867 1.651.080 Securities - Third Parties
Efek-Efek yang Dibeli dengan Janji Dijual Kembali - Securities Purchased under Agreements to Resell -
- 1.150.667 766.672
Pihak Ketiga Third Parties
Kredit 4.540.430 3.940.138 2.912.793 Loans
Tagihan Akseptasi 11.615 - 12.215 Acceptance Receivables
Cadangan Kerugian Penurunan Nilai (239.988) (198.254) (63.027) Allowance for Impairment Losses
Aset Tetap - Neto 63.141 61.547 60.389 Fixed Assets - Net
Aset Hak Guna - Neto 12.346 18.937 22.354 Right-of-Use Assets - Net
Aset Tak Berwujud - Neto 10.703 11.447 11.674 Intangible Assets - Net
Aset Pajak Tangguhan 104.037 105.146 57.102 Deferred Tax Assets
Aset Lain-Lain - Neto 105.879 109.823 107.474 Other Assets - Net
Total Aset 10.358.250 9.402.309 8.968.132 Total Assets
Liabilitas Liabilities
Liabilitas Segera 140.958 11.873 111.586 Obligations Due Immediately
Simpanan 6.653.778 5.992.039 5.622.951 Deposits
Simpanan dari Bank Lain - Pihak Ketiga 2.143 2.238 2.425 Deposits from Other Banks - Third Parties
Kewajiban Akseptasi 11.619 - 12.215 Acceptance Liabilities
Utang Pajak 10.315 53.600 16.226 Taxes Payable
Liabilitas Imbalan Pasca Kerja 30.212 28.582 23.126 Post-Employment Benefits Obligation
Liabilitas Lain-Lain 63.944 69.775 40.841 Other Liabilities
Total Liabilitas 6.912.969 6.158.107 5.829.370 Total Liabilities
Ekuitas Equity
Modal Saham 2.397.100 2.397.100 1.647.100 Share Capital
Tambahan Modal Disetor 692.110 692.110 542.110 Additional Paid-in Capital
Dana Setoran Modal - - 900.000 Capital Deposit Funds
Surplus Revaluasi Aset Tetap – Neto 36.784 33.746 33.746 Revaluation Surplus of Fixed Assets - Net
Perubahan Nilai Wajar dari Aset Keuangan
Fair Value Changes of Securities Measured at
yang Diukur pada Nilai Wajar melalui Penghasilan (9.905) (5.342) (8.197)
Fair Value through Other Comprehensive Income
Komprehensif Lain
Pengukuran Kembali Program Imbalan Pasti - Neto (15.760) (16.650) (3.691) Remeasurement of Defined Benefit Plan – Net
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2024 2023 2022 Description
Saldo Laba 344.952 143.238 27.694 Retained Earnings
Total Ekuitas 3.445.281 3.244.202 3.138.762 Total Equity
Total Liabilitas dan Ekuitas 10.358.250 9.402.309 8.968.132 Total Liabilities and Equity
Laba Rugi dan Penghasilan Komprehensif Lain Profit or Loss and Other Comprehensive Income
Pendapatan Bunga 723.201 592.752 433.413 Interest Income
Beban Bunga - Neto 258.832 151.033 127.822 Interest Expense - Net
Pendapatan Bunga - Neto 464.369 441.719 305.591 Interest Income - Net
Pendapatan Operasional Lainnya 61.203 51.888 43.222 Other Operating Income
Beban Operasional Lainnya 221.168 221.553 165.957 Other Operating Expenses
Beban Operasional Lainnya Sebelum Other Operating Expenses Before Provision for
159.965 169.665 122.735
Beban Kerugian Penurunan Nilai Bersih Impairment Losses – Net
Laba Operasional Sebelum Income from Operations Before Provision for
304.404 272.054 182.856
Beban Kerugian Penurunan Nilai Impairment Losses
Beban Kerugian Penurunan Nilai 50.344 141.193 119.183 Provision for Impairment Losses
Laba Operasional 254.060 130.861 63.673 Income from Operations
Beban Non Operasional - Neto 617 (2.077) (6.249) Non-Operating Expenses - Net
Laba Sebelum Pajak Penghasilan 254.677 128.784 57.424 Profit Before Income Tax
Beban Pajak 52.963 24.819 11.381 Tax Expense
Laba Bersih Tahun Berjalan yang
201.714 103.965 46.043 Net Profit for the Year Attributable to:
Diatribusikan kepada:
Pemilik Entitas Induk - - - Owners of the Entity
Kepentingan Non Pengendali - - - Non-Controlling Interests
Keuntungan (Kerugian) Komprehensif Lain
(635) 1.475 (10.171) Other Comprehensive Loss for the Year - Net
Tahun Berjalan - Neto
Total Laba Komprehensif Tahun Berjalan yang Total Comprehensive Income for the Year
201.079 105.440 35.872
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk - - - Owners of the Entity
Kepentingan Non Pengendali - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian
8,4 5,0 2,8 Basic/Diluted Earnings per Share (in full Rupiah)
(dalam Rupiah penuh)
Arus Kas Cash Flows
Arus Kas dari Aktivitas Operasi 128.084 (1.089.925) (1.118.735) Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (8.124) (7.426) (71.690) Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan (11.003) (7.698) 946.095 Cash Flows from Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas 108.957 (1.105.049) (244.330) Net Increase (Decrease) in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 2.324.357 3.429.406 3.673.736 Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun 2.433.314 2.324.357 3.429.406 Cash and Cash Equivalents at End of Year
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2024 2023 2022 Description
Rasio Keuangan dan Kepatuhan (dalam %) Financial and Compliance Ratios (in %)
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio (CAR) dengan
Capital Adequacy Ratio (CAR) by Calculating Credit
Memperhitungkan Risiko Kredit dan 74,83 94,67 106,41
Risk and Operational Risk
Risiko Operasional
Capital Adequacy Ratio (CAR) dengan Capital Adequacy Ratio (CAR) by
Memperhitungkan Risiko Kredit, Risiko Pasar, dan 72.55 94,38 106,10 Calculating Credit Risk, Market Risk, and
Risiko Operasional Operational Risk
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non Produktif Non-Performing Earning Assets and Non- Performing
Bermasalah terhadap Total Aset Produktif dan 0,99 1,30 1,45 Non-Earning Assets to Total Earning Assets and
Aset Non Produktif Non-Earning Assets
Aset Produktif Bermasalah terhadap Aset Produktif 0,62 0,82 0,86 Non-Performing Earning Assets to Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Allowance for Impairment Losses (CKPN)
2,65 2,40 0,92
Aset Keuangan terhadap Aset Produktif of Financial Assets to Earning Assets
Non-Performing Loans (NPL) – Neto 0,09 0,20 0,68 Non-Performing Loans (NPL) – Net
Non-Performing Loans (NPL) – Bruto 1,16 1,62 2,01 Non-Performing Loans (NPL) – Gross
Rasio Rentabilitas Profitability Ratio
Return on Assets (ROA) 2,76 1,55 0,60 Return on Assets (ROA)
Return on Equity (ROE) 6,30 3,45 2,09 Return on Equity (ROE)
Beban Operasional terhadap Pendapatan Operasional
67,21 79,36 86,63 Operating Expenses to Operating Income (BOPO)
(BOPO)
Net Interest Margin (NIM) 5,43 5,80 3,65 Net Interest Margin (NIM)
Rasio Profitabilitas Profitability Ratio
Rasio Laba terhadap Total Aset 1,95 1,11 0,51 Profit to Asset Ratio
Rasio Laba terhadap Total Ekuitas 5,85 3,20 1,47 Profit to Equity Ratio
Rasio Laba terhadap Pendapatan Bunga 27,89 17,54 10,62 Profit to Interest Income Ratio
Rasio Solvabilitas Solvency Ratios
Rasio Liabilitas terhadap Total Aset 67,13 65,50 65,00 Liability to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 200,65 189,82 185,72 Liability to Total Equity Ratio
Rasio Aktiva Tetap terhadap Modal 1,83 1,90 1,92 Fixed Assets to Capital Ratio
Rasio Likuiditas Liquidity Ratios
Loan to Deposit Ratio (LDR) 75,44 72,36 51,80 Loan to Deposit Ratio (LDR)
Rasio Kepatuhan Compliance Ratio
Giro Wajib Minimum Statutory Reserve Requirement
Primer – Rupiah 6,44 9,18 25,17 Primary – Rupiah
Sekunder - Rupiah 36,58 67,23 46,87 Secondary - Rupiah
Valuta Asing 4,01 4,07 4,01 Foreign Currency
Posisi Devisa Neto 0,50 0,17 0,38 Net Open Position
PT Bank Ganesha Tbk
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TOTAL ASET TOTAL LIABILITAS
Total Assets Total Liabilities
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
10.358.250 6.912.969
9.402.309 6.158.107
8.968.132 5.829.370
2022 2023 2024 2022 2023 2024
TOTAL EKUITAS PENDAPATAN BUNGA
Total Equity Interest Income
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
3.445.281 723.201
3.244.202
3.138.762 592.752
433.413
2022 2023 2024 2022 2023 2024
PENDAPATAN OPERASIONAL LAINNYA LABA BERSIH TAHUN BERJALAN
Other Operating Income Net Profit for the Year
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
61.203 201.714
51.888
43.222
103.965
46.043
2022 2023 2024 2022 2023 2024
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
IKHTISAR OPERASIONAL
Operational Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2024 2023 2022 Description
Produk Simpanan Deposit Products
Giro 1.550.922 1.937.370 2.317.459 Demand Deposits
Tabungan 534.826 546.906 463.751 Savings Deposits
Deposito Berjangka 4.568.030 3.507.763 2.841.741 Time Deposits
Total 6.653.778 5.992.039 5.622.951 Total
Produk Pinjaman Loan Products
Kredit Modal Kerja 3.409.789 3.040.806 2.057.740 Working Capital Loans
Kredit Investasi 652.289 835.244 594.959 Investment Loans
Kredit Konsumsi 957.754 459.722 260.094 Consumer Loans
Total 5.019.832 4.335.772 2.912.793 Total
PRODUK SIMPANAN PRODUK PINJAMAN
Deposit Products Loan Products
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
6.653.778 5.019.832
5.992.039
4.335.772
5.622.951
2.912.793
2022 2023 2024 2022 2023 2024
IKHTISAR SAHAM
Share Highlights
Jumlah Saham Volume Kapitalisasi
Harga Harga Harga Beredar Transaksi Pasar
Terendah Tertinggi Penutupan (Lembar Saham) (Lembar Saham) (Rp juta)
Periode Period
Lowest Price Highest Price Closing Price Total Outstanding Transaction Market
(Rp) (Rp) (Rp) Shares Volume Capitalization
(Shares) (Shares) (Rp million)
2024
Triwulan I 69 82 69 23.970.997.103 372.518.600 1.653.999 Quarter I
Triwulan II 61 71 62 23.970.997.103 366.633.300 1.486.202 Quarter II
Triwulan III 58 82 75 23.970.997.103 955.596.300 1.797.825 Quarter III
Triwulan IV 70 92 76 23.970.997.103 1.342.538.100 1.821.796 Quarter IV
2023
Triwulan I 62 87 69 23.970.997.103 842.300.400 1.653.999 Quarter I
Triwulan II 60 75 65 23.970.997.103 486.291.900 1.558.115 Quarter II
Triwulan III 63 106 79 23.970.997.103 2.421.392.800 1.893.709 Quarter III
Triwulan IV 69 87 77 23.970.997.103 950.366.000 1.845.767 Quarter IV
PT Bank Ganesha Tbk
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GRAFIK PERGERAKAN HARGA SAHAM
Graph of Share Price Movement
Volume Perdagangan (Lembar Saham) Harga Penutupan (Rp)
Trading Volume (Shares) Closing Price (Rp)
500.000.000 120
450.000.000
400.000.000 100
350.000.000
80
300.000.000
250.000.000 60
200.000.000
40
150.000.000
100.000.000
20
50.000.000
- 0
v ov
v v
ar r
p p
ar ar
p p
n n
n n
n n
n n
b b
c es
c s
b b
t kt
t t
ay ei
ay ei
r r
r r
t gt
t t
l l
l l
M Ma
Oc Ok
Ju Ju
Ju Ju
Ap Ap
Ap Ap
No No
Ag Ag
De De
Ju Ju
Se Se
Ju Ju
Se Se
Ja Ja
Ja Ja
Fe Fe
Fe Fe
M M
M M
M M
Oc O
Ag A
De D
No N
2023 2024
Volume Perdagangan (Lembar Saham) / Trading Volume (Shares)
Harga Penutupan (Rp) / Closing Price (Rp)
Aksi Korporasi Corporate Actions
Bank Ganesha tidak melakukan aksi korporasi seperti, Bank Ganesha did not carry out any corporate actions such
pemecahan saham, penggabungan saham, dividen saham, as stock split, reverse stock, stock dividend, bonus shares,
saham bonus, perubahan nilai nominal saham, penerbitan changes in shares’ nominal value, issuance of convertible
efek konversi, serta penambahan dan pengurangan securities, nor capital increase and decrease in 2024.
modal di tahun 2024.
Aktivitas Perdagangan Saham Share Trading Activity
Sepanjang tahun 2024, Bank Ganesha tidak menerima Throughout 2024, Bank Ganesha did not receive sanctions
sanksi atas aktivitas perdagangan saham, baik penghentian for share trading activities, either temporary suspension
sementara perdagangan saham dan/atau pembatalan of share trading and/or delisting of share.
pencatatan saham.
IKHTISAR OBLIGASI
Bond Highlights
Sampai dengan tahun 2024, Bank Ganesha tidak menerbitkan Until 2024, Bank Ganesha did not issue nor list bonds, sukuk,
dan mencatatkan obligasi, sukuk, atau obligasi konversi. or convertible bonds.
PT Bank Ganesha Tbk
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PERISTIWA PENTING
Significant Events
Januari / January 2024
Bank Ganesha melaksanakan acara pembukaan Kantor Cabang (KC) Thamrin Nine, Gedung Chubb Square yang merupakan relokasi dari
8 Kantor Cabang The East, Mega Kuningan.
Bank Ganesha held opening ceremony for Thamrin Nine Branch Office (KC), Chubb Square Building relocation of
The East Branch Office, Mega Kuningan.
Bank Ganesha meraih The Best Indonesia Enterprises Risk Management Award - VI - 2024dari Economic Review untuk kategori
18 Bank Public Company Asset Rp5 Triliun - Rp10 Triliun pada acara Training & Award - IERMA - VI - 2024 dengan tema “The Importance
of Financial, Operational, and Technology Risk Mitigation in Order to Elevate Company Value in 2024”.
Bank Ganesha won The Best Indonesia Enterprises Risk Management Award - VI - 2024 from Economic Review for Bank Public
Company Asset Rp5 Trillion - Rp10 Trillion category at the Training & Award - IERMA - VI - 2024 event with the theme “The Importance
of Financial, Operational, and Technology Risk Mitigation in Order to Elevate Company Value in 2024”.
Februari / February 2024
Bank Ganesha meraih The Best Indonesia GCG Award – VIII – 2024 kategori Gold Award.
22 Penghargaan ini diberikan pada acara Indonesia GCG Training & Award - VIII – 2024
yang diselenggarakan oleh Economic Review.
Bank Ganesha won The Best Indonesia GCG Award - VIII - 2024 for Gold Award
category. This award was given at Indonesia GCG Training & Award - VIII - 2024
event organized by Economic Review.
Maret / March 2024
Bank Ganesha melaksanakan rapat kerja dalam rangka mengomunikasikan Rencana Bisnis Bank tahun 2024-2026 kepada seluruh
7 unit kerja. Acara ini dihadiri oleh seluruh jajaran Direksi dan Pemimpin Unit Kerja.
Bank Ganesha held a work meeting in order to communicate the Bank’s Business Plan for 2024-2026 to all work
units. This event was attended by all levels of Directors and Work Unit Leaders.
Bank Ganesha melaksanakan RUPS Luar Biasa.
8 Bank Ganesha held Extraordinary GMS.
PT Bank Ganesha Tbk
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April / April 2024
PT Bank Ganesha Tbk dan PT Layanan Keuangan Berbagi (DanaRupiah) meresmikan kerja sama penerusan pembiayaan (channeling)
5 kepada para penerima dana melalui platform P2P DanaRupiah.
PT Bank Ganesha Tbk and PT Layanan Keuangan Berbagi (DanaRupiah) inaugurated the partnership in channeling
financing to recipients of funds through DanaRupiah P2P platform.
Bank Ganesha berulang tahun yang ke-32 dan meresmikan ruang kerja tambahan di Wisma Hayam Wuruk Lantai 5.
30 Bank Ganesha celebrated its 32nd anniversary and inaugurated an additional office space at Wisma Hayam Wuruk, 5th Floor.
Mei / May 2024
Bank Ganesha melaksanakan RUPS Tahunan dengan mata acara rapat persetujuan
29 laporan tahunan, penetapan laba bersih 2023, penunjukan akuntan publik
untuk 2024, pengangkatan Direksi dan Dewan Komisaris beserta tunjangannya,
serta laporan penggunaan dana penambahan modal dengan memberikan hak
memesan efek terlebih dahulu II.
Bank Ganesha held an Annual GMS with meeting agenda to approve annual
report, determine net profit for 2023, appoint public accountant for 2024, appoint
the Board of Directors and Board of Commissioners along with their allowances,
and report on the use of additional capital funds by granting pre-emptive rights II.
Juli / July 2024
Bank Ganesha menandatangani kerja sama dengan JP Logistics dalam rangka
11 penyediaan layanan perbankan untuk mendukung kegiatan operasional dan
transaksi bisnis JP Logistic. Kerja sama ini merupakan upaya Bank Ganesha
dalam memperluas layanan ke segmen korporasi dan mendukung pertumbuhan
ekosistem logistik nasional.
Bank Ganesha signed a partnership with JP Logistics to provide banking services
to support JP Logistic’s operational activities and business transactions. This
partnership is Bank Ganesha’s effort to expand its services to corporate segment
and support the growth of the national logistics ecosystem.
Bank Ganesha menjalin kerja sama referral pembiayaan KPR dengan Finloan,
12 di mana Finloan berperan sebagai mitra penyedia referensi calon debitur.
Bank Ganesha established a referral partnership for house loan financing with Finloan,
in which Finloan acts as a partner providing references for prospective debtors.
PT Bank Ganesha Tbk
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Agustus / August 2024
Bank Ganesha bekerja sama dengan Great Eastern Life Indonesia menghadirkan
1 produk asuransi jiwa GREAT Prestige Protector untuk meningkatkan inklusi keuangan
dan memberikan perlindungan serta pertumbuhan aset bagi nasabah, dihadiri oleh
Direksi dari kedua perusahaan.
Bank Ganesha cooperated with Great Eastern Life Indonesia to present GREAT
Prestige Protector life insurance product to increase financial inclusion and provide
protection and asset growth for customers, attended by the Board of Directors of
both companies.
PT Bank Ganesha Tbk menandatangani perjanjian Kredit Pembiayaan Tematik (KPT
8 Ganesha) dengan PT Permata Indo Sejahtera. Kolaborasi ini mendukung pembiayaan
produktif bagi karyawan mitra Permata Indo Sejahtera, sekaligus memperluas
penyaluran kredit ritel Bank Ganesha secara tepat sasaran dan berkelanjutan.
PT Bank Ganesha Tbk signed a Thematic Financing Credit (KPT Ganesha)
agreement with PT Permata Indo Sejahtera. This collaboration supports productive
financing for employees of partner Permata Indo Sejahtera, while expanding
Bank Ganesha’s retail lending in a targeted and sustainable manner.
Bank Ganesha meraih Platinum Award dalam “The Best Indonesia Finance” untuk
12 kategori Bank Public Company dengan aset >Rp5 Triliun dari Economic Review.
Bank Ganesha won the Platinum Award in “The Best Indonesia Finance” for
Public Company Bank with assets >Rp5 Trillion category from Economic Review.
Bank Ganesha meraih penghargaan dalam Infobank Award 2024 untuk kategori
29 The Best Performance Bank in KBMI I untuk total aset <10T yang diadakan oleh
Infobank Media Group di Jakarta.
Bank Ganesha won an award at Infobank Award 2024 for The Best Performance
Bank in KBMI I for total assets <10T category held by Infobank Media Group in
Jakarta.
Bank Ganesha menandatangani Perjanjian Kerja Sama Penyaluran Pembiayaan
29 Bersama (joint financing) dengan Moladin Finance Indonesia. Kerja sama ini
bertujuan untuk mendukung perluasan pembiayaan kendaraan dan modal kerja,
sekaligus memperkuat portofolio pembiayaan produktif Bank Ganesha melalui
sinergi dengan perusahaan multifinance berbasis teknologi.
Bank Ganesha signed a Joint Financing Distribution Cooperation Agreement with
Moladin Finance Indonesia. This partnership aims to support the expansion of vehicle
and working capital financing, while also strengthening Bank Ganesha’s productive
financing portfolio through synergy with technology-based multi-finance companies.
PT Bank Ganesha Tbk
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September / September 2024
PT Bank Ganesha Tbk dan PT Era Graharealty Tbk meresmikan kerja sama referral
6 untuk pembiayaan KPR yang dilaksanakan di Kantor Pusat Bank Ganesha di Wisma
Hayam Wuruk, Jakarta Pusat.
PT Bank Ganesha Tbk and PT Era Graharealty Tbk inaugurated the referral
partnership for house loan financing, carried out at Bank Ganesha Head Office in
Wisma Hayam Wuruk, Central Jakarta.
Bank Ganesha meraih penghargaan Sangat Prima dari Majalah Peluang atas
9 penyaluran kredit UMKM dalam Best Bank Performance of MSMEs Loans Award
2024.
Bank Ganesha won Very Excellent award from Peluang Magazine for MSME lending
in Best Bank Performance of MSMEs Loans Award 2024.
Bank Ganesha meraih penghargaan dalam Bisnis Indonesia Financial Award 2024
18 untuk kategori The Best Performance Bank KBMI I.
Bank Ganesha won an award at Bisnis Indonesia Financial Award 2024 for The Best
Performance Bank KBMI I category.
Bank Ganesha dan Harcourts Indonesia meresmikan kerja sama referral untuk
23 pembiayaan KPR yang dilaksanakan di Kantor Pusat Bank Ganesha di Wisma
Hayam Wuruk Jakarta Pusat.
Bank Ganesha and Harcourts Indonesia inaugurated the referral partnership
for house loan financing, carried out at Bank Ganesha Head Office in Wisma
Hayam Wuruk, Central Jakarta.
Bank Ganesha melakukan penandatanganan kerja sama dengan PLN dan
30 PLN Icon Plus.
Bank Ganesha signed a cooperation agreement with PLN and PLN Icon Plus.
PT Bank Ganesha Tbk
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Oktober / October 2024
Bank Ganesha meraih penghargaan The Best Indonesia Annual Report Award
11 kategori Public Company - Sector Bank dari Economic Review atas kinerja
unggul dalam aspek teknologi, GCG, manajemen risiko, sekretaris perusahaan,
pemasaran, tanggung jawab sosial dan lingkungan, serta keuangan.
Bank Ganesha won The Best Indonesia Annual Report Award in Public Company
- Sector Bank category from Economic Review for its excellent performance in
aspects of technology, GCG, risk management, corporate secretary, marketing,
social and environmental responsibility, and finance.
PT Bank Ganesha Tbk dan PT Fintek Digital Indonesia (Kredito) meresmikan kerja
18 sama channeling melalui platform P2P Kredito.
PT Bank Ganesha Tbk and PT Fintek Digital Indonesia (Kredito) inaugurated
channeling partnership through P2P Kredito platform.
Bank Ganesha memperoleh penghargaan The Finance Award 2024, The Best
22 Performing Bank 2024, based on financial performance 2022-2024 kategori Aset
Rp5 Triliun sampai dengan <Rp10 Triliun dalam ajang penganugrahan “TOP
20 Financial Institution & The Finance Awards 2024” yang diselenggarakan oleh
The Finance di Jakarta.
Bank Ganesha won The Finance Award 2024, The Best Performing Bank 2024
award, based on financial performance 2022-2024 for Asset category of Rp5 Trillion
to <Rp10 Trillion at the “TOP 20 Financial Institution & The Finance Awards 2024”
award event held by The Finance in Jakarta.
PT Bank Ganesha Tbk dan PT Perdagangan Real Estate Terdepan (Pinhome)
28 meresmikan kerja sama referral pembiayaan KPR yang dilaksanakan di Kantor Pusat
Bank Ganesha di Wisma Hayam Wuruk, Jakarta Pusat.
PT Bank Ganesha Tbk and PT Perdagangan Real Estate Terdepan (Pinhome)
inaugurated the referral partnership for house loan financing, carried out at Bank
Ganesha Head Office in Wisma Hayam Wuruk, Central Jakarta.
November / November 2024
Bank Ganesha menerima penghargaan The Best Indonesia IT & Digital Operational
21 Excellence Award 2024, dalam acara yang diselenggarakan oleh Economic Review.
Bank Ganesha received the Best Indonesia IT & Digital Operational Excellence
Award 2024, at an event organized by Economic Review.
PT Bank Ganesha Tbk
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Desember / December 2024
Bank Ganesha menjalin kerja sama referral KPR dengan IDEAL. Melalui kemitraan
5 ini, IDEAL akan merujuk calon debitur untuk mendapatkan fasilitas KPR dari Bank
Ganesha, memperluas akses pembiayaan properti kepada masyarakat.
Bank Ganesha has established a referral partnership for house loan with IDEAL.
Through this partnership, IDEAL will refer prospective debtors to obtain house loan
facilities from Bank Ganesha, expanding access to property financing to the public.
Bank Ganesha meresmikan Kantor Cabang Pembantu di Ruko Puri Indah,
23 Jakarta Barat.
Bank Ganesha inaugurated Sub-Branch Office at Ruko Puri Indah, West Jakarta.
PT Bank Ganesha Tbk
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PENGHARGAAN DAN SERTIFIKASI
Awards and Certifications
The Best Indonesia Enterprises Risk Management The Best Indonesia GCG Award
Award VI
Kategori / Category: Kategori / Category:
Bank - Public Company - Asset Rp 5T - Rp 10T Gold Award (B) Excellent - Bank - Public Company
Tanggal / Date: Tanggal / Date:
18 Januari 2024 22 Februari 2024
January 18, 2024 February 22, 2024
Penyelenggara / Organizer: Penyelenggara / Organizer:
Economic Review Economic Review
The Best Indonesia Finance for Bank - Public Company Infobank Award
Platinum Award (Very Excellent)
Kategori / Category: Kategori / Category:
Bank Public Company Asset > Rp 5T The Best Performance Bank in KBMI I untuk Total Aset < Rp 10T
The Best Performance Bank in KBMI I for Total Asset of < Rp10T
Tanggal / Date: Tanggal / Date:
12 Agustus 2024 29 Agustus 2024
August 12, 2024 August 29, 2024
Penyelenggara / Organizer: Penyelenggara / Organizer:
Economic Review Infobank Media Group
Sertifikasi Sistem Manajemen Mutu ISO 9001:2015 Best Bank Performance of MSMEs Loans Award
Certification of Quality Management System ISO 9001:2015
Kategori / Category:
KBMI 1 berpredikat Sangat Prima
KBMI 1 is rated Very Excellent
Tanggal / Date: Tanggal / Date:
2 September 2024 – 3 April 2027 9 September 2024
September 2, 2024 – April 3, 2027 September 9, 2024
Penyelenggara / Organizer: Penyelenggara / Organizer:
TCL, JAS-ANZ, IAF dan PAC Majalah Peluang
TCL, JAS-ANZ, IAF and PAC Peluang Magazine
PT Bank Ganesha Tbk
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The Best Performance Bank KBMI I The Best Indonesia Annual Report Award
Kategori / Category: Kategori / Category:
Indonesia Financial Award Gold Award (B) Excellent - Bank - Public Company
Tanggal / Date: Tanggal / Date:
18 September 2024 11 Oktober 2024
September 18, 2024 October 11, 2024
Penyelenggara / Organizer: Penyelenggara / Organizer:
Bisnis Indonesia Economic Review
The Finance Award The Best Indonesia IT & Digital Operational Excellence
Award
Kategori / Category: Kategori / Category:
The Best Performing Bank 2024, based on Financial Performance Gold Award (B) Excellent - Bank - Public Company - Asset > Rp 5 T
2022-2024 dengan Aset Rp5 T sampai dengan < Rp10 T
The Best Performing Bank 2024, based on Financial Performance
2022-2024 with Asset of Rp5 T to < Rp10 T
Tanggal / Date: Tanggal / Date:
22 Oktober 2024 21 November 2024
October 22, 2024 November 21, 2024
Penyelenggara / Organizer: Penyelenggara / Organizer:
The Finance Economic Review
PT Bank Ganesha Tbk
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LAPORAN
MANAJEMEN
Management Report
1 2 3 4 5 6 7 8
PT Bank Ganesha Tbk
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Marcello
Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
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LAPORAN DEWAN KOMISARIS
Board of Commissioners’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Dewan Komisaris menyampaikan puji syukur ke hadirat Tuhan Yang Maha Esa atas pencapaian kinerja
PT Bank Ganesha Tbk yang sangat baik sepanjang tahun 2024. Di tengah tantangan global yang
masih berlangsung, Bank tetap mampu menunjukkan pertumbuhan yang solid dan berkelanjutan.
Keberhasilan ini mencakup stabilitas operasional, peningkatan portofolio kredit, perkembangan
transformasi digital, hingga raihan berbagai penghargaan atas kinerja dan penerapan tata kelola
perusahaan yang baik.
The Board of Commissioners would like to express gratitude to the Almighty God for the very good
performance achievements of PT Bank Ganesha Tbk throughout 2024. Amidst the ongoing global
challenges, the Bank has been able to demonstrate solid and sustainable growth. This success includes
operational stability, increasing loan portfolio, developing digital transformation, to achieving
various awards for the performance and implementation of good corporate governance.
Secara nasional, meskipun pertumbuhan ekonomi Nationally, though Indonesia’s economic growth has slowed
Indonesia sedikit melambat dari tahun sebelumnya, slightly from the previous year, the performance of banking
kinerja industri perbankan tetap mencatat pertumbuhan industry continues to record better growth. Bank Ganesha
yang lebih baik. Bank Ganesha mampu meningkatkan has been able to increase lending, maintain non-performing
penyaluran kredit, menjaga rasio non-performing loan loan (NPL) ratio, and record a significant increase in net
(NPL), serta mencatatkan peningkatan laba bersih yang profit. This shows the Bank's resilience in facing economic
signifikan. Hal ini menunjukkan ketangguhan Bank dalam pressures as well as high competitiveness in the national
menghadapi tekanan ekonomi sekaligus daya saing yang banking industry.
tinggi di industri perbankan nasional.
Pandangan ini kami sampaikan sebagai bagian dari We convey this view as part of the implementation of
pelaksanaan fungsi pengawasan Dewan Komisaris atas the Board of Commissioners' supervisory function over
perkembangan kinerja, strategi, dan arah kebijakan the Bank's overall performance, strategy, and policy
Bank secara menyeluruh. Dewan Komisaris juga telah direction. The Board of Commissioners has also provided
memberikan pandangan dan saran, serta memastikan views and suggestions, and ensured its compliance with
kepatuhan terhadap Anggaran Dasar, peraturan perundang- the Articles of Association, laws and regulations, and other
undangan, dan ketentuan lain yang berlaku, termasuk provisions applicable, including through joint meetings with
melalui rapat gabungan bersama Direksi. the Board of Directors.
Kondisi Ekonomi dan Industri Perbankan Economic Conditions and Banking Industry
Tahun 2024 in 2024
Tahun 2024 ditandai dengan perlambatan ekonomi global Year 2024 was marked by the global economic slowdown and
dan meningkatnya ketidakpastian, dipicu oleh ketegangan increasing uncertainty, triggered by geopolitical tensions
geopolitik seperti konflik Rusia–Ukraina, situasi di Timur such as Russia-Ukraine conflict, situation in the Middle
Tengah, serta berbagai kebijakan Amerika Serikat pasca East, and various policies of the United States following
terpilihnya kembali Presiden Donald Trump. Pertumbuhan the re-election of President Donald Trump. Global economic
ekonomi global menurun menjadi 3,2% dari 3,3% pada growth decreased to 3.2% from 3.3% in the previous
tahun sebelumnya, disertai fragmentasi perdagangan dan year, accompanied by trade fragmentation and financial
volatilitas pasar keuangan. market volatility.
PTPTBank
BankGanesha
GaneshaTbk
Tbk
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Sementara itu, ekonomi Indonesia tetap menunjukkan Meanwhile, Indonesia's economy continued to show
ketahanan, ditopang oleh konsumsi domestik dan resilience, supported by domestic consumption and
investasi sektor konstruksi, meskipun pertumbuhannya investment in construction sector, though growth
sedikit melambat menjadi 5,03% dari 5,05% di tahun slowed slightly to 5.03% from 5.05% in the previous year.
sebelumnya. Inflasi terkendali pada target 2,5±1%, dan Inflation was under control at the target of 2.5±1%, and
cadangan devisa mencapai USD155,72 miliar. Stabilitas foreign exchange reserves reached USD155.72 billion.
makroekonomi tetap terjaga, didukung defisit transaksi Macroeconomic stability was maintained, supported by
berjalan yang rendah serta arus investasi portofolio yang the low current account deficit and high flows of portfolio
tinggi. Hilirisasi industri dan penguatan permintaan investment. Downstreaming industry and strengthening
domestik menjadi faktor penting dalam menjaga ketahanan domestic demand were important factors in maintaining
terhadap tekanan eksternal. resilience to external pressures.
Sektor perbankan nasional menunjukkan stabilitas dan The national banking sector showed stability and strategic
peran strategis dalam pertumbuhan ekonomi. Likuiditas role in economic growth. Liquidity and capital were
dan permodalan tetap terjaga, dengan kualitas aset yang maintained, with sound asset quality. Bank Indonesia
sehat. Bank Indonesia menerapkan bauran kebijakan implemented the effective policy mix, maintaining stability
yang efektif, menjaga stabilitas melalui kebijakan moneter through monetary policy, and encouraging growth through
serta mendorong pertumbuhan melalui kebijakan macroprudential policies and digitalization of payment
makroprudensial dan digitalisasi sistem pembayaran. system. Lending was focused on priority sectors while
Penyaluran kredit difokuskan ke sektor-sektor prioritas continuing to strengthen financial inclusion.
dengan tetap memperkuat inklusi keuangan.
Penilaian atas Kinerja Direksi Assessment of the Board of Directors’
Performance
Pengawasan terhadap Perumusan dan Supervision of Strategy Formulation and
Implementasi Strategi Implementation
Dewan Komisaris secara aktif mengawasi perumusan dan The Board of Commissioners actively supervises
pelaksanaan strategi Bank Ganesha sebagaimana tertuang the formulation and implementation of Bank Ganesha's
dalam Rencana Bisnis Bank (RBB). Langkah strategis yang strategy as stated in the Bank's Business Plan (RBB).
diambil oleh Direksi dinilai selaras dengan visi jangka The strategic steps taken by the Board of Directors are
panjang Bank dan prinsip kehati-hatian. Pengawasan ini juga considered to be in line with the Bank's long-term vision
merupakan bentuk dukungan terhadap pelaksanaan strategi and prudential principles. This supervision is also a form of
yang berorientasi pada pertumbuhan berkelanjutan dan support for the implementation of strategies oriented towards
penguatan daya saing. sustainable growth and strengthening competitiveness.
Strategi Bank pada tahun 2024 difokuskan pada: The Bank's strategies in 2024 were focused on:
1. Penguatan digitalisasi melalui pengembangan aplikasi 1. Strengthening digitalization through the development
BANGGA; of BANGGA application;
2. Peningkatan kualitas kredit UMKM melalui kerja sama 2. Improving MSME loan quality through partnership with
dengan fintech; dan fintech; and
3. struktur dana dan manajemen risiko. 3. Structure of funds and risk management.
Pelaksanaan strategi tersebut dinilai selaras dengan praktik The implementation of the strategies is considered to be
terbaik di industri dan dilaporkan secara berkala kepada in line with best practices in the industry and is reported
regulator. periodically to the regulator.
Pandangan terhadap Kinerja Operasional dan Assessment on Operational and Financial
Keuangan Performance
Dewan Komisaris menilai bahwa strategi yang dijalankan The Board of Commissioners considers that the strategy
telah memberikan hasil yang membanggakan. Kolaborasi implemented has generated proud results. Collaboration
dan digitalisasi mendorong efisiensi operasional serta and digitalization drive operational efficiency as well as
pertumbuhan bisnis yang sehat dan terukur. Penyaluran healthy and measurable business growth. Lending and third-
kredit dan penghimpunan dana pihak ketiga tumbuh di party fund collection grew above 10%, accompanied by
PT Bank Ganesha Tbk
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atas 10%, disertai perbaikan rasio NPL. Efisiensi beban juga improvements in NPL ratio. Load efficiency also contributed
berkontribusi pada peningkatan laba bersih hampir 2 kali to the increase in net profit of almost 2 times compared to
lipat dibandingkan tahun sebelumnya, dengan ROA jauh di that of the previous year, with ROA far above the average of
atas rata-rata KBMI 1. KBMI 1.
Capaian ini menunjukkan bahwa Bank Ganesha memiliki This achievement shows that Bank Ganesha has high
daya saing tinggi di antara kelompok bank sejenis. competitiveness among similar banks.
Pandangan terhadap Penerapan Tata Kelola Views on the Implementation of Good and
Perusahaan yang Baik dan Berkelanjutan Sustainable Corporate Governance
Bank Ganesha memperoleh peringkat 2 dengan Bank Ganesha received a rating of 2 with predicate “Good”
predikat “Baik” dalam penilaian GCG tahun 2024. Hal in the 2024 GCG assessment. This reflected the commitment
ini mencerminkan komitmen terhadap perbaikan to continuously improving governance, risk management,
berkelanjutan dalam tata kelola, manajemen risiko, compliance, and strengthening supervisory function. All
kepatuhan, dan penguatan fungsi pengawasan. Seluruh governance organs are considered to have carried out
organ tata kelola dinilai menjalankan fungsi dan tanggung their functions and responsibilities effectively, with solid
jawab secara efektif, dengan koordinasi yang solid antara coordination between the Board of Commissioners and
Dewan Komisaris dan Direksi. Board of Directors.
Dalam aspek keberlanjutan, Bank semakin In terms of sustainability, the Bank is increasingly integrating
mengintegrasikan prinsip lingkungan, sosial, dan tata kelola environmental, social, and governance (ESG) principles
(LST) ke dalam kebijakan dan strategi. Pendekatan ini tidak into policies and strategies. This approach focuses not
hanya fokus pada kinerja ekonomi, tetapi juga dampak only on economic performance, but also on social and
sosial dan lingkungan. Komitmen kepada UMKM diwujudkan environmental impacts. Commitment to MSMEs is realized
melalui perluasan akses pembiayaan dan edukasi finansial. through expanding access to financing and financial
Efisiensi operasional juga diarahkan untuk mendukung education. Operational efficiency is also directed to support
pengurangan dampak lingkungan. the reduction of environmental impacts.
Dewan Komisaris memberikan apresiasi kepada Direksi dan The Board of Commissioners appreciates the Board of
seluruh karyawan atas konsistensi dalam mewujudkan tata Directors and all employees for their consistency in realizing
kelola yang baik dan berkelanjutan. good and sustainable governance.
Penilaian terhadap Kinerja Komite di Bawah Assessment on Performance of Committees
Dewan Komisaris under the Board of Commissioners
Komite-komite di bawah Dewan Komisaris, yaitu The committees under the Board of Commissioners, namely
Komite Audit, Komite Pemantau Risiko, serta Komite the Audit Committee, Risk Monitoring Committee, and
Remunerasi dan Nominasi, telah menjalankan tugasnya Remuneration and Nomination Committee, carried out their
dengan baik sepanjang 2024. Ketiga komite berperan duties properly throughout 2024. The three committees
dalam memastikan efektivitas pengendalian internal, played a role in ensuring the effectiveness of internal
manajemen risiko, serta kebijakan SDM yang sesuai control, risk management, and HR policies in accordance
dengan regulasi dan praktik terbaik. with regulations and best practices.
Rekomendasi yang diberikan bersifat konstruktif dan tepat The recommendations provided were constructive and
waktu, memperkuat fungsi pengawasan melalui evaluasi on time, strengthening the supervisory function through
dan pemberian masukan strategis. Dewan Komisaris evaluation and providing strategic input. The Board
memberikan penghargaan atas kontribusi seluruh of Commissioners appreciates the contributions of all
komite dan mendorong agar semangat kolaborasi dan committees and encourages the spirit of collaboration and
profesionalisme terus dipertahankan. professionalism to be maintained.
PT Bank Ganesha Tbk
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Pandangan terhadap Prospek Usaha yang Views on Business Prospects Prepared by
Disusun Direksi the Board of Directors
Dewan Komisaris telah menelaah Rencana Bisnis Bank The Board of Commissioners has reviewed the Bank's 2025
tahun 2025 yang disusun oleh Direksi. Rencana tersebut Business Plan prepared by the Board of Directors. The plan
dinilai realistis dan adaptif terhadap dinamika eksternal, is considered realistic and adaptive to external dynamics,
dengan fokus pada: with a focus on:
1. Peningkatan portofolio kredit, khususnya di sektor 1. Increasing loan portfolio, particularly in MSME sector;
UMKM;
2. Penguatan dana murah (current account savings 2. Strengthening low-cost funds (current account savings
account/CASA); dan account/CASA); and
3. Optimalisasi jaringan cabang. 3. Optimizing branch network.
Dewan Komisaris mendorong Direksi untuk The Board of Commissioners encourages the Board of
mempertimbangkan kondisi internal dan eksternal secara Directors to carefully consider internal and external
cermat, melakukan analisis SWOT menyeluruh, dan conditions, conduct a thorough SWOT analysis, and
mengevaluasi alternatif strategi secara komprehensif agar comprehensively evaluate alternative strategies so that
pengambilan keputusan lebih tepat sasaran. decision-making is more targeted.
Dengan sinergi lintas unit dan penguatan transformasi With cross-unit synergy and strengthening digital
digital, Dewan Komisaris optimis Bank Ganesha mampu transformation, the Board of Commissioners is optimistic
menjawab tantangan dan mencapai target pertumbuhan that Bank Ganesha will be able to address the challenges
yang telah ditetapkan. and achieve the growth targets stated.
Perubahan Komposisi Dewan Komisaris Changes in the Board of Commissioners’
Composition
Sepanjang tahun 2024, tidak terdapat perubahan dalam Throughout 2024, there were no changes in the composition
komposisi Dewan Komisaris. Anggota Dewan Komisaris of the Board of Commissioners. The members of
yang menjabat adalah: the Board of Commissioners are:
Presiden Komisaris : Marcello Theodore Taufik President Commissioner : Marcello Theodore Taufik
Wakil Presiden Komisaris : Lisawati Vice President Commissioner : Lisawati
Komisaris Independen : Sudarto Independent Commissioner : Sudarto
Komisaris Independen : Trisna Chandra Independent Commissioner : Trisna Chandra
Seluruh anggota dinilai solid dan mampu menjalankan All members are considered solid and able to carry out their
fungsi pengawasan secara efektif, serta berkomitmen supervisory functions effectively, and are committed to
mendukung pertumbuhan dan transformasi Bank Ganesha. supporting the growth and transformation of Bank Ganesha.
Penutup
Closing
Dewan Komisaris menyampaikan apresiasi dan terima kasih The Board of Commissioners would like to express its
kepada Direksi serta seluruh karyawan atas pencapaian appreciation and gratitude to the Board of Directors
kinerja optimal di tengah berbagai tantangan. Ucapan and all employees for achieving optimal performance
terima kasih juga kami sampaikan kepada Pemegang amidst various challenges. We also would like to express
Saham atas kepercayaan yang diberikan, serta kepada our gratitude to the Shareholders for their trust, as well
nasabah, regulator, mitra usaha, dan seluruh pemangku as to customers, regulators, business partners, and all
kepentingan atas dukungan sepanjang tahun 2024. stakeholders for their support throughout 2024.
PT Bank Ganesha Tbk
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Kami menyadari bahwa perjalanan ke depan penuh We realize that the journey ahead is full of challenges,
tantangan, namun dengan semangat kolaboratif, Bank but with a collaborative spirit, Bank Ganesha is ready to
Ganesha siap mewujudkan pertumbuhan yang inklusif, realize inclusive, responsible, and sustainable growth
bertanggung jawab, dan berkelanjutan bagi seluruh for all stakeholders.
pemangku kepentingan.
Jakarta, April 2025
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT Bank Ganesha Tbk
Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
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Lenny
Sugihat
Presiden Direktur
President Directors
PT Bank Ganesha Tbk
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LAPORAN DIREKSI
Board of Director's Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa atas keberhasilan PT Bank Ganesha Tbk
dalam meraih berbagai pencapaian di sepanjang tahun 2024. Di tengah tantangan politik dan ekonomi
global, termasuk dinamika pemilihan umum di dalam dan luar negeri serta ketegangan geopolitik
akibat konflik Rusia-Ukraina dan krisis di Timur Tengah, Bank masih mampu tumbuh dengan baik.
Pencapaian ini merupakan bukti ketangguhan dan adaptabilitas Bank Ganesha dalam mengarungi
kondisi yang penuh ketidakpastian.
We would like to express our praise and gratitude to the God Almighty for the success of PT Bank Ganesha Tbk in achieving
various achievements throughout 2024. Amidst global political and economic challenges, including the dynamics of general
elections at home and abroad, as well as geopolitical tensions due to Russia-Ukraine conflict and the crisis in the Middle
East, the Bank still managed to grow properly. This achievement is a proof of Bank Ganesha’s resilience and adaptability in
navigating conditions full of uncertainty.
Melalui Laporan Direksi ini, kami menyampaikan Through the Board of Directors’ Report, we would like
perjalanan Bank di sepanjang tahun tersebut sebagai to convey the Bank’s journey throughout the year as
bentuk pertanggungjawaban kepada seluruh pemangku a form of accountability to all stakeholders, while reflecting
kepentingan, sekaligus mencerminkan prinsip transparansi the principles of transparency and accountability that
dan akuntabilitas yang senantiasa kami junjung. Laporan we always uphold. This report contains a review of
ini memuat tinjauan kinerja dan inisiatif strategis Bank yang the Bank’s performance and strategic initiatives presented in
disajikan secara terintegrasi. an integrated manner.
Tinjauan Ekonomi dan Industri Perbankan Economic and Banking Industry Overview
Perekonomian global sepanjang tahun 2024 diliputi The global economy throughout 2024 was filled with
ketidakpastian yang tinggi akibat faktor geopolitik dan high uncertainty due to geopolitical factors and policy
penyesuaian kebijakan di berbagai negara. Konflik adjustments in various countries. The continuing conflict
berkepanjangan antara Rusia dan Ukraina berlanjut, between Russia and Ukraine continued, coupled with new
disertai eskalasi baru seperti krisis Israel-Palestina, escalations such as Israel-Palestine crisis, added pressure
sehingga menambah tekanan terhadap ekonomi dunia. to the world economy. Towards the end of the year,
Menjelang akhir tahun, hasil pemilihan presiden Amerika the results of the US presidential election also influenced
Serikat turut mewarnai sentimen global, di mana kebijakan global sentiment, with the new administration’s “America
“America First” dari pemerintahan yang baru diperkirakan First” policy expected to bring changes to the trade and
membawa perubahan pada lanskap perdagangan dan investment landscape. Nevertheless, the global economic
investasi. Meskipun demikian, pertumbuhan ekonomi growth was only expected to slow slightly, from 3.3%
dunia hanya mengalami perlambatan ringan, dari 3,3% in 2023 to around 3.2% in 2024. Varied growth occurred
pada tahun 2023 menjadi sekitar 3,2% pada tahun 2024. across regions. The US remained resilient despite
Pertumbuhan yang bervariasi terjadi di berbagai kawasan. the risk of overheating, China and Europe were slowing
Amerika Serikat tetap tangguh meskipun menghadapi risiko due to the weak domestic demand, while India, Indonesia,
overheating, Tiongkok dan Eropa mengalami perlambatan and other emerging markets recorded solid growth
akibat permintaan domestik yang lemah, sementara India, owing to the strong domestic consumption. The global
Indonesia, dan negara emerging markets lainnya mencatat monetary conditions were also quite tight with high
pertumbuhan solid berkat kuatnya konsumsi domestik. interest rates, but policy coordination in many countries
Kondisi moneter global pun cukup ketat dengan suku helped to dampen volatility.
bunga tinggi, namun koordinasi kebijakan di banyak negara
membantu meredam volatilitas.
PT Bank Ganesha Tbk
LaporanLaporan
Tahunan dan Laporan
Tahunan Keberlanjutan
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Keberlanjutan Report
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Di Indonesia, pertumbuhan ekonomi yang stabil dan solid In Indonesia, stable and solid economic growth amid
di tengah gejolak eksternal tercermin dari perolehan external turmoil was reflected in Gross Domestic Product
Produk Domestik Bruto (PDB) yang tumbuh sebesar (GDP) growth of 5.03% (ctc). Although slightly lower than
5,03% (ctc). Meskipun sedikit lebih rendah dibandingkan the 5.05% (ctc) growth in 2023, this achievement reflected
pertumbuhan 5,05% (ctc) pada tahun 2023, namun the strong resilience of the national economy, supported
capaian ini mencerminkan daya tahan ekonomi nasional by domestic political stability and effective fiscal and
yang kuat, ditopang oleh stabilitas politik dalam negeri monetary policy synergy. Inflation throughout the year
serta sinergi kebijakan fiskal dan moneter yang efektif. was successfully controlled within the government and
Inflasi sepanjang tahun berhasil dikendalikan pada Bank Indonesia target range at 2.5±1%. The stable prices
rentang sasaran pemerintah dan Bank Indonesia di level and maintained public purchasing power strengthened
2,5±1%. Stabilnya harga-harga dan terjaganya daya beli household consumption, which remained as the driver of
masyarakat memperkuat konsumsi rumah tangga, yang economic growth. In terms of business sector, the processing
tetap menjadi motor pertumbuhan ekonomi. Dari sisi industry grew by 4.43% in line with increased manufacturing
sektor usaha, industri pengolahan tumbuh 4,43% seiring production and processed exports, while wholesale and
peningkatan produksi manufaktur dan ekspor olahan, retail trade sector grew by 4.86% owing to the improved
sedangkan sektor perdagangan besar dan eceran tumbuh domestic consumption. Investment also increased driven
4,86% berkat membaiknya konsumsi domestik. Investasi by conducive business climate and investor confidence.
juga meningkat didorong iklim usaha yang kondusif The combination of such factors maintained Indonesia’s
dan kepercayaan investor. Kombinasi faktor-faktor growth momentum so that the national economy in 2024
tersebut menjaga momentum pertumbuhan Indonesia could remain at a healthy and inclusive level.
sehingga perekonomian nasional tahun 2024 dapat
bertahan di level yang sehat dan inklusif.
Sepanjang tahun 2024, industri perbankan nasional kembali Throughout 2024, the national banking industry again
menunjukkan ketangguhannya walaupun harus beroperasi demonstrated its resilience despite having to operate
di tengah tekanan eksternal dan tantangan domestik. amidst external pressures and domestic challenges.
Implementasi strategi perbankan yang adaptif serta The implementation of adaptive banking strategies and
dukungan kebijakan regulator membuat stabilitas sistem support from regulatory policies maintained the stability of
keuangan tetap terjaga. Secara keseluruhan, kinerja industri financial system. Overall, banking industry’s performance
perbankan mencatat pertumbuhan positif pada indikator recorded positive growth in key indicators. The total
utama. Total aset bank umum konvensional tercatat assets of conventional commercial banks were recorded
Rp12.460,96 triliun per Desember 2024, tumbuh 5,91% at Rp12,460.96 trillion as of December 2024, growing by
dibanding tahun sebelumnya. Dana pihak ketiga (DPK) 5.91% compared to that of the previous year. Third-party
mencapai Rp8.837,24 triliun, meningkat 4,49% , sementara funds (TPF) reached Rp8,837.24 trillion, an increase of
penyaluran kredit tumbuh 10,52% menjadi Rp7.942,95 4.49%, while lending grew by 10.52% to Rp7,942.95 trillion.
triliun. Risiko kredit bermasalah tetap rendah, dengan The risk of non-performing loans remained low, with
rasio non-performing loan (NPL) sebesar 2,19% (bruto) non-performing loan (NPL) ratio of 2.19% (gross) and
dan 0,75% (neto), demikian pula indikator permodalan 0.75% (net), while banking capital indicators remained
perbankan tetap solid dengan capital adequacy ratio (CAR) solid with the industry’s capital adequacy ratio (CAR)
industri di kisaran 26%, jauh di atas ambang minimum yang in the range of 26%, far above the minimum threshold
dipersyaratkan regulator. Kelompok bank berdasarkan required by regulators. The bank group based on core
modal inti (KBMI) 1, tempat Bank Ganesha bernaung, capital (KBMI) 1, of which Bank Ganesha was located,
turut mencatat pertumbuhan yang baik. Total aset KBMI 1 also recorded good growth. Total KBMI 1 assets increased
meningkat sekitar 5,04%, disertai pertumbuhan DPK 6,15% by around 5.04%, accompanied by DPK growth of 6.15%
dan kredit sekitar 7,44%, sejalan dengan tren industri. and loans of around 7.44%, in line with industry trends.
Tantangan dan Strategi Keberlanjutan Sustainability Challenges and Strategies
Dalam menjalankan bisnis di tahun 2024, Bank Ganesha In running its business in 2024, Bank Ganesha encountered
menghadapi berbagai tantangan pada aspek ekonomi dan various challenges in economic and social aspects.
sosial. Persaingan industri perbankan yang kian ketat serta The increasingly tight competition in banking industry
dinamika kebutuhan nasabah menuntut Bank untuk terus and the dynamics of customer needs require the Bank
berinovasi. Di sisi lain, sebagai institusi keuangan, Bank juga to continue to innovate. On the other hand, as a financial
ditantang untuk berkontribusi pada pemulihan ekonomi institution, the Bank is also challenged to contribute to
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nasional, antara lain melalui penyaluran kredit ke segmen the national economic recovery, including through lending
produktif seperti usaha skala mikro, kecil, dan menengah to productive segments such as micro, small, and medium
(UMKM). Menyikapi tantangan tersebut dengan serangkaian enterprises (MSMEs). Responding to such challenges
strategi dan kebijakan yang komprehensif, Bank Ganesha with a series of comprehensive strategies and policies,
memperkuat permodalan dan infrastruktur pendukung Bank Ganesha strengthens its capital and supporting
sebagai basis pertumbuhan yang kokoh. Lima pilar infrastructure as a solid growth base. The five main pillars
utama bisnis, yakni Customer, Channel, Process, Product & of business, namely Customer, Channel, Process, Product
Service, dan Synergy, menjadi fokus pengembangan untuk & Service, and Synergy, are the focus of development
meningkatkan daya saing. Bank pun secara aktif menjalin to increase competitiveness. The Bank is also actively
kemitraan strategis, termasuk bekerja sama dengan fintech establishing strategic partnerships, including cooperating
dan lembaga keuangan lainnya dalam menyalurkan kredit, with fintech and other financial institutions in lending, in
guna memperluas akses pembiayaan bagi sektor-sektor order to expand access to financing for potential sectors.
potensial. Selain itu, Bank bertransformasi secara digital Furthermore, the Bank transforms digitally by developing
dengan mengembangkan produk dan layanan perbankan digital banking products and services to align with changes
digital agar selaras dengan perubahan perilaku pasar, in market behavior, by also ensuring adequate risk
sembari memastikan manajemen risiko yang memadai. management. In social aspect, the Bank places MSMEs as
Di aspek sosial, Bank menempatkan UMKM sebagai prioritas a portfolio priority, in line with the company’s sustainability
portofolio, sejalan dengan nilai keberlanjutan perusahaan values to support people’s economy. Through collaboration
untuk mendukung ekonomi kerakyatan. Melalui kolaborasi with partners and service innovation, Bank Ganesha strives
dengan mitra dan inovasi layanan, Bank Ganesha berupaya to provide a positive impact for stakeholders, create broader
memberikan dampak positif bagi para pemangku financial inclusion, and maintain business growth in line
kepentingan, menciptakan inklusi keuangan yang lebih with the Sustainable Development Goals.
luas, dan menjaga pertumbuhan bisnis yang sejalan dengan
Tujuan Pembangunan Berkelanjutan.
Isu keberlanjutan di bidang lingkungan turut menjadi The issue of sustainability in environmental sector is
perhatian. Seiring meningkatnya tuntutan penerapan also of concern. Along with the increasing demands for
environmental, social, and governance (ESG), Bank implementing environmental, social, and governance
dihadapkan pada tantangan untuk turut mendukung (ESG), the Bank is faced with the challenge of supporting the
transisi menuju ekonomi hijau. Secara internal, Bank perlu transition to a green economy. Internally, the Bank needs
menyesuaikan standar operasional dan prosedur dengan to adjust its operational standards and procedures with
prinsip keuangan berkelanjutan, serta meningkatkan sustainable finance principles, and increase organizational
kapasitas organisasi dalam mengidentifikasi debitur capacity in identifying MSME debtors who run social and
UMKM yang menjalankan usaha berbasis sosial dan environmentally friendly businesses. The limited internal
ramah lingkungan. Keterbatasan pemahaman internal understanding of ESG at the beginning also needs to be
mengenai ESG di awal juga menjadi hal yang harus diatasi addressed through education and training. The Bank has
melalui edukasi dan pelatihan. Bank telah merespons responded to this challenge by gradually formulating
tantangan ini dengan menyusun kebijakan serta policies and standard operating procedures (SOPs) and
standard operating procedure (SOP) secara bertahap dan conducting data collection on MSMEs that meet the criteria
melakukan pendataan UMKM yang memenuhi kriteria for sustainable business activities.
kegiatan usaha berkelanjutan.
Dari sisi eksternal, tantangan muncul karena masih From external side, challenges arise due to the limited
terbatasnya jumlah UMKM yang bergerak di sektor sosial number of MSMEs engaged in social and environmental
dan lingkungan, serta kapasitas Bank yang belum optimal sectors, as well as the Bank’s suboptimal capacity in
dalam menyalurkan kredit ke sektor “hijau” tersebut. lending to “green” sector. For this reason, Bank Ganesha
Untuk itu, Bank Ganesha mengambil langkah realistis has taken realistic steps by focusing on lending to general
dengan memfokuskan penyaluran kredit pada sektor UMKM MSMEs sector as concrete contribution to the economy,
umum sebagai kontribusi nyata terhadap perekonomian, while continuing to seek opportunities to expand financing
sambil terus mencari peluang memperluas pembiayaan ke to environmentally friendly business activities. The main
kegiatan usaha berwawasan lingkungan. Nilai utama yang value that we uphold in sustainability is to ensure that
kami anut dalam konteks keberlanjutan adalah memastikan the business growth is in line with environmental
bahwa pertumbuhan bisnis sejalan dengan tanggung jawab responsibility. This can be seen from the strict loan
lingkungan. Hal ini terlihat dari persyaratan kredit yang requirements and field supervision in encouraging debtors
ketat dan pengawasan lapangan guna mendorong debitur to adopt environmentally friendly practices, as well as
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mengadopsi praktik ramah lingkungan, serta mewajibkan requiring environmental impact analysis (AMDAL) documents
dokumen analisis dampak lingkungan (AMDAL) bagi proyek- for projects with environmental risks. This strategy is
proyek yang berisiko lingkungan. Strategi ini diharapkan expected to manage environmental risks while encouraging
dapat mengelola risiko lingkungan sekaligus mendorong the creation of green loan portfolio in the future.
terciptanya portofolio kredit hijau di masa depan.
Tantangan lainnya datang dari aspek tata kelola dan Another challenge comes from governance and regulatory
kepatuhan regulasi terkait keuangan berkelanjutan. compliance aspects related to sustainable finance.
Lingkungan regulasi yang terus berkembang, termasuk The ever-evolving regulatory environment, including
peraturan Otoritas Jasa Keuangan mengenai keuangan the Financial Services Authority regulations on sustainable
berkelanjutan, menuntut Bank untuk cepat beradaptasi finance, requires the Bank to adapt quickly in facing
dalam menghadapi tantangan untuk memenuhi challenges to meet each new provision while maintaining
setiap ketentuan baru sembari menjaga kinerja. Kami performance. We respond to this matter by enforcing good
merespons hal ini dengan menegakkan prinsip good corporate governance (GCG) principles in all operational lines
corporate governance (GCG) di semua lini operasional dan and ensuring compliance with every applicable regulation.
memastikan kepatuhan terhadap setiap regulasi yang The Board of Directors conducts regular monitoring so that
berlaku. Direksi melakukan pemantauan berkala agar setiap each sustainability strategy is implemented according to plan
strategi keberlanjutan terimplementasi sesuai rencana and in accordance with the legal corridor. In implementing
dan sesuai koridor hukum. Dalam penerapan keuangan sustainable finance, the Bank manages risks in economic,
berkelanjutan, Bank mengelola risiko pada aspek ekonomi, social, and environmental aspects with the same prudential
sosial, dan lingkungan dengan prinsip kehati-hatian yang principles as in other financing. This means that though
sama seperti pada pembiayaan lainnya. Artinya, meskipun the Bank’s current financing focus is still on MSME
fokus pembiayaan Bank saat ini masih pada kredit UMKM loans as part of sustainable portfolio, a strict risk
sebagai bagian dari portofolio berkelanjutan, standar management standards are still applied. Various ESG risks
manajemen risiko yang ketat tetap diterapkan. Berbagai (such as social risks related to labor or environmental risks
risiko ESG (seperti risiko sosial terkait tenaga kerja atau related to climate change) are identified and mitigated as
risiko lingkungan terkait perubahan iklim) diidentifikasi early as possible through the Bank’s internal policies and
dan dimitigasi sedini mungkin melalui kebijakan internal risk management framework. With strong risk management,
dan kerangka manajemen risiko Bank. Dengan manajemen the Bank is optimistic that it can turn sustainability
risiko yang kuat, Bank optimis dapat menjadikan tantangan challenges into opportunities for innovation. All of these
keberlanjutan sebagai peluang inovasi. Seluruh upaya ini efforts are in line with Bank Ganesha’s sustainability
selaras dengan komitmen keberlanjutan Bank Ganesha commitment and are integrated into the company’s culture,
dan diintegrasikan dalam budaya perusahaan, sehingga so that sustainability is not only a compliance, but also an
keberlanjutan bukan hanya kepatuhan, melainkan bagian integral part of business strategy.
integral dari strategi bisnis.
Pencapaian Kinerja di Tahun 2024 Performance Achievements in 2024
Capaian kinerja operasional Bank Ganesha Bank Ganesha’s operational performance achievements
sepanjang tahun 2024 menunjukkan pertumbuhan throughout 2024 showed encouraging growth. Lending
yang menggembirakan. Penyaluran kredit tumbuh grew significantly, even surpassing the industry average
signifikan, bahkan melampaui rata-rata industri and similar bank groups KBMI 1, confirming Bank Ganesha’s
maupun kelompok bank sejenis KBMI 1, menegaskan ability to take advantage of market opportunities.
kemampuan Bank Ganesha dalam memanfaatkan The total lending reached Rp5.02 trillion, an increase of
peluang pasar. Total kredit yang disalurkan mencapai around 15.78% compared to the position of Rp4.34 trillion in
Rp5,02 triliun, meningkat sekitar 15,78% dibanding posisi 2023. Loan portfolio was focused on productive segments,
Rp4,34 triliun di tahun 2023. Portofolio kredit difokuskan including MSME loans. As much as 14.83% of total loans
pada segmen-segmen produktif, termasuk kredit UMKM. were disbursed to MSMEs or reached 77.36% of the target
Sebanyak 14,83% dari total kredit disalurkan kepada UMKM set. In terms of funding, the Bank managed to increase
atau mencapai 77,36% dari target yang ditetapkan. Di sisi third-party funds (DPK) healthily. SPK grew by around
penghimpunan dana, Bank berhasil meningkatkan dana 11.04%, from Rp5.99 trillion in 2023 to Rp6.65 trillion
pihak ketiga (DPK) secara sehat. DPK tumbuh sekitar 11,04%, in 2024. This fund growth was mainly driven by
dari Rp5,99 triliun pada tahun 2023 menjadi Rp6,65 triliun the increase in low-cost funds and retail deposits, in line
di tahun 2024. Pertumbuhan dana ini terutama didorong with the Bank’s efforts to optimize deposits products
oleh peningkatan dana murah dan deposito ritel, sejalan and expand its customer base. The Bank’s loan to
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dengan upaya Bank mengoptimalkan produk simpanan deposit (LDR) ratio was at an optimal level, at 75.44%
dan memperluas basis nasabah. Rasio loan to deposit (LDR) from 72.36% in 2023, reflecting the balance between
Bank berada pada tingkat yang optimal, menjadi 75,44% intermediation and liquidity functions.
dari 72,36% di tahun 2023, mencerminkan keseimbangan
antara fungsi intermediasi dan likuiditas.
Dari aspek keuangan, tahun 2024 merupakan tahun yang From financial aspect, 2024 was a very positive year for Bank
sangat positif bagi Bank Ganesha. Tercatat pendapatan Ganesha. The interest income and other operating increased
bunga dan operasional lainnya meningkat 21,68%, dari by 21.68%, from Rp664.64 billion in 2023 to Rp784.40 billion
Rp664,64 miliar pada tahun 2023 menjadi Rp784,40 miliar in 2024. The increase in income was mainly contributed
pada tahun 2024. Kenaikan pendapatan ini terutama by consumer segment which contributed 66.43% of
dikontribusikan oleh segmen konsumer yang menyumbang the total income. The Bank’s operational efficiency showed
66,43% dari total pendapatan. Efisiensi operasional Bank concrete improvement. The Bank managed to reduce
menunjukkan perbaikan nyata. Bank berhasil menurunkan the ratio of operating expenses to operating income
rasio beban operasional terhadap pendapatan operasional (BOPO) to 67.21% from 79.36% in 2023. The decrease in
(BOPO) menjadi 67,21% dari 79,36% di tahun 2023. BOPO drove an increase in profit margin. Profit before tax
Penurunan BOPO ini mendorong peningkatan margin was recorded at Rp254.68 billion, an increase of 97.76%
keuntungan. Laba sebelum pajak tercatat sebesar Rp254,68 compared to Rp128.78 billion in the previous year, with
miliar, meningkat 97,76% dibandingkan Rp128,78 miliar an achievement that exceeded the target of 169.46%.
pada tahun sebelumnya, dengan pencapaian yang In terms of bottom line, net profit for the year attributable
melampaui target hingga mencapai 169,46%. Dari sisi to owners of the Entity also grew significantly to Rp201.71
bottom line, laba bersih tahun berjalan yang diatribusikan billion compared to that of the previous year. The increase
kepada pemilik Entitas Induk pun tumbuh signifikan in net profit was also reflected in Bank Ganesha’s return
dibanding tahun sebelumnya, menjadi Rp201,71 miliar. on assets (ROA) which increased to 2.76% from 1.55% in
Peningkatan laba bersih ini juga tercermin pada return on 2023, and return on equity (ROE) which increased to 6.30%
assets (ROA) Bank Ganesha yang naik menjadi 2,76% dari from previously 3.45%.
1,55% pada tahun 2023, serta return on equity (ROE) yang
meningkat menjadi 6,30% dari sebelumnya sebesar 3,45%.
Total aset Bank Ganesha juga tumbuh dengan baik Bank Ganesha’s total assets also grew properly in 2024,
pada tahun 2024, sejalan dengan ekspansi bisnis yang in line with prudent business expansion. The total assets
pruden. Posisi total aset per 31 Desember 2024 mencapai position as of December 31, 2024, reached Rp10.36 trillion,
Rp10,36 triliun, meningkat sekitar 10,17% dari Rp9,40 an increase of around 10.17% from Rp9.40 trillion at the end
triliun di akhir tahun 2023, dengan pencapaian target of 2023, with a target achievement of 109.03%. The growth
sebesar 109,03%. Pertumbuhan aset terutama didorong oleh in assets was mainly driven by the increase in loan portfolio,
peningkatan portofolio kredit, penempatan dana pada aset placement of funds in earning assets, and optimal liquidity
produktif, serta pengelolaan likuiditas yang optimal. Struktur management. A solid funding structure with double-digit
pendanaan yang solid dengan DPK tumbuh double digit third-party funds (DPK) growth also supported a balanced
turut mendukung ekspansi neraca secara seimbang. balance sheet expansion.
Secara umum, kualitas aset Bank Ganesha pada tahun 2024 In general, Bank Ganesha’s asset quality in 2024 showed
menunjukkan tren perbaikan dibanding tahun sebelumnya. an improving trend compared to that of the previous year.
Bank berhasil menekan rasio kredit bermasalah (NPL) bruto The Bank managed to reduce its gross non-performing loan
menjadi 1,16% dan neto menjadi 0,09%. Angka NPL neto ini (NPL) ratio to 1.16% and its net to 0.09%. This net NPL figure
jauh berada di bawah ambang batas 5% yang ditetapkan was far below the 5% threshold set by Bank Indonesia,
Bank Indonesia, menandakan efektivitas manajemen indicating the effectiveness of credit risk management
risiko kredit yang telah diterapkan. Perbaikan kualitas that was already implemented. The improvement in loan
kredit tersebut dicapai melalui penagihan yang intensif, quality was achieved through intensive collection, limited
restrukturisasi terbatas pada debitur terdampak, serta restructuring of affected debtors, and stricter selectivity
selektivitas yang lebih ketat dalam penyaluran kredit baru. in new lending. The cost of credit ratio was also relatively
Rasio biaya kredit (cost of credit) juga relatif rendah berkat low owing to the adequate allowance for impairment
cadangan kerugian penurunan nilai (CKPN) yang memadai losses (CKPN) and maintained debtor quality. Meanwhile,
dan kualitas debitur yang terjaga. Sementara itu, rasio liquidity ratios such as liquidity coverage ratio (LCR) and net
likuiditas seperti liquidity coverage ratio (LCR) dan net stable stable funding ratio (NSFR) were far above 100%, indicating
funding ratio (NSFR) berada jauh di atas 100%, menunjukkan the Bank’s very ample liquidity.
likuiditas Bank yang sangat ample.
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Dari sisi permodalan, Bank Ganesha mampu In terms of capital, Bank Ganesha managed to maintain
mempertahankan posisi modal yang kuat. Rasio kecukupan a strong capital position. The capital adequacy ratio
modal atau capital adequacy ratio (CAR) mencapai 72,55% (CAR) reached 72.55% at the end of 2024, with a target
pada akhir tahun 2024, dengan pencapaian target sebesar achievement of 91.04% (with due observance of credit,
91,04% (dengan memperhitungkan risiko kredit, pasar, market, and operational risks). Although slightly declining
dan operasional). Meskipun sedikit menurun dari tahun from the previous year, the CAR ratio was far above the
sebelumnya, rasio CAR tersebut jauh di atas ketentuan minimum regulatory requirements and reflected the
minimum regulator dan mencerminkan kapasitas Bank Bank’s capacity to absorb risk. The maintained CAR was
dalam menyerap risiko. Terjaganya CAR dipengaruhi oleh affected by additional core capital and retained profits to
tambahan modal inti serta profit yang ditahan untuk support growth, while loan expansion was carried out in
mendukung pertumbuhan, sementara ekspansi kredit a measured manner so as the risk-weighted assets remained
dilakukan secara terukur sehingga aset tertimbang menurut relatively low. With core capital reaching Rp3.31 trillion,
risiko tetap relatif rendah. Dengan modal inti mencapai Bank Ganesha is classified as very robust in terms of capital
Rp3,31 triliun, Bank Ganesha tergolong sangat sehat dari and is in KBMI 1 category according to the Financial Services
aspek permodalan dan berada di kategori KBMI 1 sesuai Authority classification. This strong balance sheet structure
klasifikasi Otoritas Jasa Keuangan. Struktur neraca yang provides room for the Bank to conduct expansion in
kuat ini memberikan ruang bagi Bank untuk berekspansi di the coming year, both through increasing earning assets and
tahun mendatang, baik melalui peningkatan aset produktif diversifying businesses, without sacrificing the prudential
maupun diversifikasi bisnis, tanpa mengorbankan prinsip banking principles.
kehati-hatian perbankan.
Menyadari pentingnya faktor manusia dan teknologi dalam Realizing the importance of human and technology factors
mendukung strategi bisnis, di sepanjang tahun 2024, Bank in supporting business strategy, throughout 2024, Bank
Ganesha juga terus memperkuat kompetensi SDM dan Ganesha also continued to strengthen HR competency
infrastruktur TI. Di bidang SDM, Bank melakukan rekrutmen and IT infrastructure. In HR sector, the Bank recruited
tenaga profesional di berbagai posisi strategis guna professional personnel in various strategic positions to
memenuhi kebutuhan organisasi dan menjawab tantangan meet organizational needs and address existing business
bisnis yang ada. Sejalan dengan ekspansi layanan dan challenges. In line with service expansion and digital
transformasi digital, Bank menambah personel terutama di transformation, the Bank added personnel, particularly in
unit-unit digital bisnis, manajemen risiko, dan kepatuhan. units of digital business, risk management, and compliance.
Selain itu, program pelatihan dan pengembangan karyawan Furthermore, employee training and development
terus ditingkatkan, mencakup pelatihan teknis perbankan, programs continued to be improved, including technical
manajemen risiko, layanan nasabah, serta penerapan banking training, risk management, customer service, and
budaya kerja unggul. Bank Ganesha menciptakan excellent work culture application. Bank Ganesha creates
lingkungan kerja yang kondusif untuk mendorong inovasi a conducive work environment to encourage innovation
dan produktivitas. Sedangkan pada aspek TI, tahun 2024 and productivity. While in IT aspect, year 2024 became
menjadi periode akselerasi transformasi digital Bank the period of acceleration for Bank Ganesha’s digital
Ganesha. Divisi TI telah menerapkan berbagai inisiatif transformation. The IT Division implemented various
sesuai Roadmap Pengembangan TI untuk meningkatkan initiatives in accordance with IT Development Roadmap
kapabilitas sistem informasi Bank. Fokus utama meliputi to improve the Bank’s information system capabilities.
peningkatan keamanan siber dan perlindungan data The main focus included improving cybersecurity and
nasabah, optimalisasi infrastruktur core banking, dan customer data protection, optimizing core banking
pengembangan kanal digital. Salah satu pencapaian penting infrastructure, and developing digital channels. One
adalah penambahan fitur pada aplikasi mobile banking important achievement was the additional features on
BANGGA (Bank Ganesha Mobile Banking). Selama tahun BANGGA (Bank Ganesha Mobile Banking) mobile banking
2024, Bank meluncurkan beberapa fitur baru pada BANGGA application. Throughout 2024, the Bank launched some
yang semakin mempermudah nasabah dalam bertransaksi, new features on BANGGA that further facilitated customers
seperti perluasan layanan pembayaran tagihan, pembukaan in making transactions, such as expanding bill payment
rekening secara digital, dan penyempurnaan antarmuka services, opening accounts digitally, and improving user
pengguna. Upaya ini sejalan dengan strategi Bank interface. This effort is in line with the Bank’s strategy to
untuk bertransformasi menjadi bank yang memberikan transform into a bank that provides modern digital services
pelayanan digital yang modern tanpa meninggalkan prinsip without neglecting prudential principles. The Bank also
kehati- hatian. Bank juga meningkatkan tata kelola TI sesuai improves IT governance according to information security
standar keamanan informasi guna memastikan sistem TI standard to ensure that the Bank’s IT system meets the
Bank memenuhi standar internasional dalam hal keamanan international standards in terms of data security. These
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data. Peningkatan pada SDM dan TI ini tidak hanya improvements in HR and IT not only strengthen internal
memperkuat kinerja internal, tetapi juga meningkatkan performance, but also improve service quality to customers,
kualitas pelayanan kepada nasabah, yang kemudian which then increases public trust in the Bank.
memperbesar kepercayaan publik terhadap Bank.
Penerapan Tata Kelola yang Baik dan Implementation of Good and Sustainable
Berkelanjutan Governance
Bank Ganesha senantiasa memastikan penerapan prinsip- Bank Ganesha always ensures the implementation of GCG
prinsip GCG di setiap tingkatan organisasi dan kegiatan principles at every level of the organization and business
usaha. Hal ini terlihat dari hasil penilaian GCG yang activities. This can be seen from the satisfactory result of
memuaskan dengan predikat “Baik” (peringkat 2) yang GCG assessment with title “Good” (rating 2) which indicates
menunjukkan bahwa struktur, proses, dan hasil tata kelola that the governance structure, process, and results at
di Bank telah memenuhi standar tinggi yang ditetapkan the Bank have met the high standards set by regulators
oleh regulator maupun praktik terbaik industri. Aspek-aspek and industry best practices. Aspects such as ethical
seperti perilaku beretika, akuntabilitas, transparansi, dan behavior, accountability, transparency, and sustainability
keberlanjutan dinilai terlaksana dengan konsisten dalam are considered to be implemented consistently in
operasional Bank. Selain itu, hasil evaluasi tingkat kesehatan the Bank’s operations. Furthermore, the evaluation results
bank (risk-based bank rating) menempatkan Bank Ganesha of the bank soundness level (risk-based bank rating) placed
dalam kategori ”Sehat” dengan peringkat komposit 2 (PK- Bank Ganesha in “Sound” category with a composite rating
2), mencerminkan pengelolaan risiko yang efektif di semua of 2 (PK-2), reflecting effective risk management across all
jenis risiko utama (kredit, likuiditas, pasar, operasional, major types of risk (credit, liquidity, market, operational,
hukum, reputasi, strategis, dan kepatuhan). Tidak ada jenis legal, reputation, strategic, and compliance). No type of
risiko yang melebihi toleransi yang ditetapkan. Pencapaian risk exceeds the established tolerance. This achievement
ini tak lepas dari komitmen manajemen dalam memperkuat is inseparable from the management’s commitment to
kerangka manajemen risiko, termasuk penerapan three strengthening the risk management framework, including
lines of defense secara disiplin dan pengawasan aktif Dewan the disciplined implementation of three lines of defense and
Komisaris. Demikian pula, kepatuhan Bank terhadap active supervision by the Board of Commissioners. Likewise,
regulasi di sepanjang tahun 2024 menunjukkan hasil “Baik”, the Bank’s compliance with regulations throughout 2024
di mana tidak terdapat pelanggaran material terhadap showed “Good” results, in which there were no material
ketentuan Otoritas Jasa Keuangan, Bank Indonesia, violations of the provisions of Financial Services Authority,
maupun regulator lainnya. Bank Indonesia, or other regulators.
Baiknya penerapan GCG di Bank juga termasuk pada The good implementation of GCG at the Bank also included
pelaksanaan tugas pengurusan perusahaan oleh the implementation of company management duties
Direksi di sepanjang tahun 2024. Setiap anggota Direksi by the Board of Directors throughout 2024. All members
menjalankan fungsinya dengan menjunjung tinggi of the Board of Directors carried out their functions by
prinsip integritas dan profesionalisme. Kami memastikan upholding the principles of integrity and professionalism.
seluruh keputusan bisnis strategis dibuat melalui proses We ensure that all strategic business decisions are made
evaluasi dan pembahasan yang matang dalam rapat-rapat through a thorough evaluation and discussion process
Direksi yang rutin diselenggarakan. Sepanjang tahun, in the Board of Directors’ meetings periodically held.
Direksi mengadakan rapat berkala serta rapat tambahan Throughout the year, the Board of Directors holds regular
sesuai kebutuhan, untuk memantau pencapaian kinerja, meetings and additional meetings as necessary to monitor
membahas rencana aksi, dan menyelesaikan isu-isu performance achievements, discuss action plans, and
penting. Melalui mekanisme ini, implementasi strategi Bank resolve important issues. Through this mechanism,
dapat dikawal dengan efektif. Direksi juga berkoordinasi the implementation of the Bank’s strategy can be monitored
erat dengan Dewan Komisaris dalam kerangka checks and effectively. The Board of Directors also coordinates closely
balances, antara lain dengan menghadiri rapat gabungan with the Board of Commissioners within the framework of
dan memberikan laporan perkembangan usaha secara checks and balances, including by attending joint meetings
transparan. Pengambilan keputusan oleh Direksi senantiasa and providing transparent business development reports.
mempertimbangkan rekomendasi dari Dewan Komisaris dan Decision-making by the Board of Directors always considers
masukan dari komite-komite di bawah Dewan Komisaris. recommendations from the Board of Commissioners and
input from committees under the Board of Commissioners.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Prospek Keberlanjutan Usaha Business Sustainability Prospects
Menatap tahun 2025, Direksi memandang prospek Looking ahead to 2025, the Board of Directors views
perekonomian global dan nasional akan tetap positif, the global and national economic prospects as remaining
meskipun dibayangi tantangan yang tidak ringan. Ekonomi positive, despite the tough challenges. The world economy
dunia diproyeksikan tumbuh sedikit lebih tinggi dibanding is projected to grow slightly higher than in 2024, around
tahun 2024, sekitar 3,3%, didorong oleh pemulihan bertahap 3.3%, driven by gradual recovery in some countries.
di beberapa negara. Namun, ketidakpastian global masih However, global uncertainty will remain high, particularly
akan tinggi, terutama terkait normalisasi kebijakan moneter related to the normalization of monetary policy in
di Amerika Serikat dan negara maju lainnya yang berpotensi the United States and other developed countries that
mempengaruhi arus modal internasional. Ketegangan have the potential to affect international capital flows.
geopolitik diperkirakan belum mereda sepenuhnya, sehingga Geopolitical tensions are not expected to fully subside, and
volatilitas pasar keuangan global bisa terjadi sewaktu-waktu. therefore, global financial market volatility could occur at
Meskipun demikian, sinyal positif muncul dari Tiongkok any time. Nevertheless, positive signals are emerging from
yang diproyeksikan melakukan stimulus untuk mendorong China, which is projected to provide stimulus to boost its
ekonominya, serta dari harga komoditas yang relatif stabil economy, as well as from relatively stable commodity prices,
sehingga mendukung negara eksportir seperti Indonesia. thus supporting exporting countries such as Indonesia.
Perekonomian Indonesia sendiri pada tahun 2025 diyakini The Indonesian economy itself is believed to continue its
akan melanjutkan tren pertumbuhan yang solid. Berbagai solid growth trend in 2025. Various institutions project
lembaga memproyeksikan pertumbuhan PDB Indonesia Indonesia’s GDP growth to be around 5.1%. This growth is
sekitar 5,1%. Pertumbuhan ini ditopang oleh tingkat supported by high levels of consumer confidence, controlled
kepercayaan konsumen yang tinggi, inflasi yang terkendali inflation within Bank Indonesia’s target range, and
dalam kisaran sasaran Bank Indonesia, serta surplus the continuing surplus of trade balance. Expansive
neraca perdagangan yang berlanjut. Belanja pemerintah government spending, particularly through the development
yang ekspansif, khususnya melalui pembangunan proyek of national strategic projects and infrastructure investment,
strategis nasional dan investasi infrastruktur, akan menjadi will be additional stimulus for the economy. In addition,
stimulus tambahan bagi perekonomian. Selain itu, tahun 2025 is the first year of the new government resulting
2025 merupakan tahun pertama pemerintahan baru hasil from the 2024 Election, thus expected to bring pro-growth
Pemilu 2024, yang diharapkan membawa kebijakan- policies. The new government’s commitments to industrial
kebijakan pro-pertumbuhan. Komitmen pemerintah baru downstreaming, food security, and energy transition
terhadap hilirisasi industri, ketahanan pangan, dan transisi are expected to open up investment and employment
energi diperkirakan akan membuka peluang investasi dan opportunities.
lapangan kerja.
Seiring proyeksi ekonomi yang positif, industri perbankan Along with positive economic projections, Indonesia’s
Indonesiajugadiprediksiterusbertumbuhdanbertransformasi banking industry is also predicted to continuously grow and
secara progresif. Pertumbuhan kredit perbankan nasional transform progressively. The growth of national banking
dapat terakselerasi sejalan dengan kebutuhan pembiayaan loan can accelerate in line with the financing needs in private
di sektor swasta dan proyek pemerintah. Sektor-sektor sector and government projects. Priority sectors that are the
prioritas yang menjadi fokus pembangunan, seperti sektor focus of development, such as wholesale and retail trade
perdagangan besar dan eceran, industri pengolahan, sector, processing industry, agriculture, renewable energy,
pertanian, energi terbarukan, dan infrastruktur, akan and infrastructure, will create high loan demand ready to
menciptakan permintaan kredit yang tinggi yang siap digarap be handled by banks. Government policies in encouraging
oleh perbankan. Kebijakan pemerintah dalam mendorong food self-sufficiency, energy security, and downstreaming
swasembada pangan, ketahanan energi, dan hilirisasi are expected to increase the role of banks in lending to
diperkirakan meningkatkan peran bank dalam penyaluran projects in such sectors. From regulator’s side, the Financial
kredit ke proyek-proyek di sektor tersebut. Dari sisi regulator, Services Authority and Bank Indonesia are projected to
Otoritas Jasa Keuangan dan Bank Indonesia diproyeksikan maintain policies that support stability and growth. Various
akan tetap mempertahankan kebijakan yang mendukung 2025 policy will be directed at maintaining macro stability
stabilitas sekaligus pertumbuhan. Bauran kebijakan 2025 (inflation and exchange rate) while optimizing economic
akan diarahkan untuk menjaga stabilitas makro (inflasi dan growth space. The Financial Services Authority has launched
nilai tukar) sambil mengoptimalkan ruang pertumbuhan the theme of strengthening a stable and inclusive financial
ekonomi. Otoritas Jasa Keuangan telah mencanangkan tema services sector to support national priority programs. This
penguatan sektor jasa keuangan yang stabil dan inklusif means that banks will be encouraged to channel financing
PT Bank Ganesha Tbk
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untuk mendukung program prioritas nasional. Ini berarti, to productive sectors, including MSMEs, and to be actively
perbankan akan didorong untuk menyalurkan pembiayaan engaged in financial inclusion and green financing.
ke sektor-sektor produktif, termasuk UMKM, serta terlibat
aktif dalam inklusi keuangan dan pembiayaan hijau.
Menghadapi tahun 2025, Direksi Bank Ganesha menyusun Facing 2025, the Board of Directors of Bank Ganesha has
pandangan usaha yang optimistis disertai rencana strategis prepared optimistic business outlook accompanied by
yang terukur. Kami telah menetapkan Rencana Bisnis Bank a measurable strategic plan. We have established Bank
(RBB) yang selaras dengan proyeksi ekonomi dan arah Business Plan (RBB) that is in line with economic projections
kebijakan nasional. Pertumbuhan kredit moderat-tinggi and national policy directions. Moderate-high loan growth
menjadi target dengan tetap mengedepankan prinsip becomes the target by still prioritizing prudential principles.
prudensial. Berbagai faktor eksternal seperti kebijakan Various external factors such as global monetary policy and
moneter global dan langkah pemerintahan baru di the steps of new government in Indonesia will certainly
Indonesia tentu akan kami cermati karena berpengaruh be observed as they affect the business climate. However,
pada iklim bisnis. Namun, Bank telah menyiapkan inisiatif the Bank has prepared initiatives to adapt quickly to
untuk beradaptasi cepat terhadap perubahan kondisi. changing conditions. In general, Bank Ganesha’s 2025
Secara garis besar, strategi Bank Ganesha tahun 2025 akan strategy will focus on two main pillars: core business
berfokus pada dua pilar utama: pertumbuhan bisnis inti dan growth and acceleration of digital transformation, both of
akselerasi transformasi digital, yang keduanya dijalankan which are carried out sustainably. In core business growth
secara berkelanjutan. Pada pilar pertumbuhan bisnis inti, pillar, the Bank will continue selective loan expansion in
Bank akan melanjutkan ekspansi kredit secara selektif segments it controls, particularly consumer and MSME
di segmen yang dikuasai, terutama kredit konsumer dan loans. MSMEs remain the Bank’s financing priority as
UMKM. UMKM tetap menjadi prioritas pembiayaan Bank a commitment to supporting national economy by also
sebagai komitmen mendukung perekonomian nasional meeting the green portfolio target according to the Bank’s
sekaligus memenuhi target portofolio hijau sesuai Rencana Sustainable Finance Action Plan (RAKB). The 2021-2025
Aksi Keuangan Berkelanjutan (RAKB) Bank. RAKB 2021-2025 RAKB prepared will enter its final stage, in which its main
yang telah disusun akan memasuki tahap akhir, di mana focus is on developing sustainable business by emphasizing
fokus utama pada pengembangan bisnis berkelanjutan MSME sector as a catalyst for economic growth through
dengan menitikberatkan sektor UMKM sebagai katalisator a strong and healthy business structure. Bank Ganesha will
pertumbuhan ekonomi melalui struktur bisnis yang continue to consistently distribute environmentally and
kuat dan sehat. Bank Ganesha akan terus konsisten socially aware financing, at least as much as the targeted
menyalurkan pembiayaan yang berwawasan lingkungan portion, while increasing its proportion if possible. In
dan sosial, minimal sebesar porsi yang telah ditargetkan, digital transformation pillar, 2025 will be a year of further
seraya meningkatkan proporsinya apabila memungkinkan. acceleration. We plan to launch various new features on
Pada pilar transformasi digital, 2025 akan menjadi tahun BANGGA mobile banking to enrich customer experience.
akselerasi lebih lanjut. Kami berencana meluncurkan Digital innovations such as expanding payment ecosystem,
berbagai fitur baru pada mobile banking BANGGA untuk integration with e-commerce platforms, and utilizing big
memperkaya pengalaman nasabah. Inovasi digital seperti data for personalized product offerings are going to be
perluasan ekosistem pembayaran, integrasi dengan platform pursued. Furthermore, the Bank will explore the application
e-commerce, dan pemanfaatan big data untuk penawaran of new technologies in order to be partner with fintech more
produk personalized akan diupayakan. Selain itu, Bank akan freely, thereby expanding the reach of our services. In terms
menjajaki penerapan teknologi baru agar dapat bermitra of network, though digital trend is increasing, Bank Ganesha
dengan fintech secara lebih leluasa, sehingga memperluas still observes the role of branch offices as an important
jangkauan layanan kami. Dari sisi jaringan, meskipun tren factor for consultative services, so that optimization of
digital meningkat, Bank Ganesha tetap melihat peran kantor branches and banking agents will be continued in potential
cabang sebagai faktor penting untuk layanan konsultatif, areas. We also strengthen risk management and governance
sehingga optimalisasi cabang dan agen perbankan akan to balance business expansion. Stress test and scenario
dilanjutkan di area potensial. Kami juga memperkuat planning are prepared in facing the possibility of external
manajemen risiko dan tata kelola untuk mengimbangi turmoil. The Board of Directors is confident that with
ekspansi usaha. Stress test dan scenario planning disiapkan disciplined strategy execution, Bank Ganesha can achieve
dalam menghadapi kemungkinan gejolak eksternal. Direksi sustainable growth in 2025.
yakin bahwa dengan eksekusi strategi yang disiplin, Bank
Ganesha dapat meraih pertumbuhan yang berkelanjutan
pada tahun 2025.
PT Bank Ganesha Tbk
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Perubahan Komposisi Direksi Changes in the Board of Directors’
Composition
Tahun 2024 ditandai pula dengan penyegaran pada The year 2024 was also marked by refreshment of
susunan Direksi Bank Ganesha untuk memperkuat struktur the composition of Board of Directors of Bank Ganesha
manajemen dalam mendukung pertumbuhan bisnis dan to strengthen the management structure in supporting
meningkatkan kualitas tata kelola perusahaan. Salah satu business growth and improving corporate governance
perubahan utama adalah bergabungnya Bapak Ibrahim quality. One of the main changes was the joining of
sebagai Direktur yang baru pada tahun 2024. Kehadiran Mr. Ibrahim as the new Director in 2024. His presence was
beliau diharapkan membawa keahlian tambahan, expected to bring additional expertise, particularly in
khususnya di bidang pengembangan bisnis digital dan digital business development and funding, in accordance
pendanaan, sesuai latar belakang beliau sebelumnya. with his previous background. In addition, the GMS
Selain itu, RUPS mengangkat Bapak Setiawan Kumala yang appointed Mr. Setiawan Kumala, who previously served
semula menjabat sebagai Direktur, menjadi Wakil Presiden as Director, to become the Vice President Director. His
Direktur. Penunjukan beliau sebagai Wakil Presiden Direktur appointment as Vice President Director was intended to
dimaksudkan untuk memperkuat fungsi koordinasi di strengthen the coordination function within the Board
jajaran Direksi, menggantikan Bapak Mahesh Ajit Ranade of Directors, replacing Mr. Mahesh Ajit Ranade who
yang mengundurkan diri dari jabatannya. Dengan resigned from his position. With these changes, as of
perubahan tersebut, maka pada akhir tahun 2024 susunan the end of 2024, the composition of the Board of Directors of
Direksi Bank Ganesha menjadi: Bank Ganesha was as follows:
Presiden Direktur : Lenny Sugihat President Director : Lenny Sugihat
Wakil Presiden Direktur : Setiawan Kumala Vice President Director : Setiawan Kumala
Direktur : Arif Wicaksono Director : Arif Wicaksono
Direktur : Suroso Director : Suroso
Direktur : Ibrahim Director : Ibrahim
Para anggota Direksi ini memiliki latar belakang kompetensi The members of the Board of Directors have diverse and
yang beragam dan saling melengkapi, memastikan complementary competency backgrounds, ensuring that
kepemimpinan Bank berada di tangan tim yang kompeten the Bank’s leadership is in the hands of a competent and
dan visioner. visionary team.
Penutup Closing
Mengakhiri laporan ini, Direksi Bank Ganesha menyampaikan To conclude this report, the Board of Directors of Bank
apresiasi dan terima kasih yang sebesar-besarnya kepada Ganesha would like to express their deepest appreciation
seluruh pemangku kepentingan atas dukungan dan and gratitude to all stakeholders for the support and trust
kepercayaan yang diberikan sepanjang tahun 2024. Terima given throughout 2024. Thank you to the Shareholders
kasih kepada Pemegang Saham atas kepercayaan dan for their trust and valuable strategic direction; to
arahan strategis yang berharga; kepada Dewan Komisaris the Board of Commissioners who have always provided
yang senantiasa memberikan pengawasan dan nasihat supervision and constructive advice for improving
konstruktif bagi peningkatan kinerja Bank; kepada the Bank’s performance; to the regulators who guide us
regulator yang membimbing kami melalui kebijakan dan through wise policies and supervision; to loyal customers
pengawasan yang bijaksana; kepada nasabah setia yang who have made Bank Ganesha a trusted financial partner;
telah menjadikan Bank Ganesha sebagai mitra finansial to business partners and vendors who have assisted in
terpercaya; kepada mitra bisnis dan vendor yang turut the smooth running of our operations; and to all Bank
membantu kelancaran operasional kami; serta kepada Ganesha employees for their dedication, hard work,
seluruh karyawan Bank Ganesha atas dedikasi, kerja keras, and continuous innovation.
dan inovasi yang tiada henti.
Menatap tahun 2025 dan ke depan, Direksi optimis bahwa Looking ahead to 2025 and beyond, the Board of Directors
Bank Ganesha akan mampu melangkah lebih maju dengan is optimistic that Bank Ganesha will be able to move
fondasi yang telah dibangun. Kami berkomitmen untuk forward with the foundation that has been established. We
terus bergerak menghadapi tantangan dan menangkap are committed to continuously moving to face challenges
PT Bank Ganesha Tbk
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peluang baru di era yang dinamis dengan semangat ONE and seize new opportunities in a dynamic era with the
BANGGA (One Bank Ganesha Great Achievers) sebagai spirit of ONE BANGGA (One Bank Ganesha Great Achievers)
budaya kerja perusahaan. Berbekal strategi yang tepat, as the company’s work culture. Armed with appropriate
sumber daya manusia yang kompeten, inovasi digital yang strategy, competent human resources, sustainable digital
berkelanjutan, dan tata kelola yang baik, Bank Ganesha siap innovation, and good governance, Bank Ganesha is ready
mewujudkan visi jangka panjang. to realize its long-term vision.
Jakarta, April 2025
Atas nama Direksi
On behalf of the Board of Directors
PT Bank Ganesha Tbk
Lenny Sugihat
Presiden Direktur
President Director
PT Bank Ganesha Tbk
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Dewan Komisaris
Board of Commissioners
Dari Kiri ke Kanan / From Left to Right:
1. Trisna Chandra (Komisaris Independen / Independent Commissioner);
2. Lisawati (Wakil Presiden Komisaris / Vice President Commissioner);
3. Marcello Theodore Taufik (Presiden Komisaris / President Commissioner); dan / and
4. Sudarto (Komisaris Independen / Independent Commissioner).
PT Bank Ganesha Tbk
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Direksi
Board of Directors
Dari Kiri ke Kanan / From Left to Right:
1. Suroso (Direktur / Director);
2. Setiawan Kumala (Wakil Presiden Direktur / Vice President Director);
3. Lenny Sugihat (Presiden Direktur / President Director);
4. Arif Wicaksono (Direktur / Director); dan / and
5. Ibrahim (Direktur / Director).
PT Bank Ganesha Tbk
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PROFIL
PERUSAHAAN
Company Profile
1 2 3 4 5 6 7 8
PT Bank Ganesha Tbk
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INFORMASI PERUSAHAAN
Company Information
NAMA PERUSAHAAN
Company Name
PT Bank Ganesha Tbk
TANGGAL PENDIRIAN BIDANG USAHA
Date of Establishment Line of Business
15 Mei 1990 Bank Devisa
May 15, 1990 Foreign Exchange Bank
DASAR HUKUM PENDIRIAN KEPEMILIKAN SAHAM
Legal Basis of Establishment Share Ownership
Akta Notaris No. 47 tanggal 15 Mei 1990 yang dibuat di
hadapan Notaris Esther Daniar Iskandar, SH dan telah
mendapatkan pengesahan dari Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia berdasarkan Surat
Keputusan No. C2-4331HT.01.01.Th.91 tanggal 30 Agustus
1991, serta telah diumumkan dalam Berita Negara
Republik Indonesia No. 85 tanggal 23 Oktober 1992,
Tambahan No. 5296.
Notarial Deed No. 47 dated May 15, 1990, made
before Notary Esther Daniar Iskandar, SH and has
been approved by the Minister of Law and Human
Rights of the Republic of Indonesia based on Decree PT Equity Development Investment Tbk : 33,53%
No. C2-4331HT.01.01.Th.91 dated August 30, 1991, Masyarakat / Public : 66,47%
and has been announced in the State Gazette of Equity Global International Limited : 23,93%
the Republic of Indonesia No. 85 dated October 23, 1992, UOB Kay Hian Pte Ltd : 5,79%
Supplement No. 5296. Masyarakat <5% / Public <5% : 36,75%
MODAL DASAR KODE SAHAM
Authorized Capital Share Ticker Code
Rp4.000.000.000.000,-
Rp4,000,000,000,000 BGTG
MODAL DITEMPATKAN DAN DISETOR PENUH TANGGAL PENCATATAN SAHAM
Issued and Fully Paid Capital Share Listing Date
Rp2.397.099.710.300,- 12 Mei 2016
Rp2,397,099,710,300 May 12, 2016
ALAMAT KANTOR PUSAT LEMBAGA PENCATATAN DAN PERDAGANGAN SAHAM
Head Office Address Stock Listing dan Trading Institution
Wisma Hayam Wuruk Lt. 1 & 2 / 1 & 2 Fl. st nd
Bursa Efek Indonesia
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120 Indonesia Stock Exchange
(021) 2910 9900 (hunting) (021) 2910 9992 Gedung Indonesia Stock Exchange Tower I
corpsect@bankganesha.co.id Indonesia Stock Exchange Building Tower I
www.bankganesha.co.id Jl. Jenderal Sudirman Kav. 52-53, Jakarta 12190
MEDIA SOSIAL Instagram LinkedIn
Social Media www.instagram.com/bankganesha www.linkedin.com/company/bankganesha
Facebook Youtube
www.facebook.com/bankganesha www.youtube.com/c/bankganeshaofficial
PT Bank Ganesha Tbk
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RIWAYAT SINGKAT
Brief History
Bank Ganesha didirikan pada 15 Mei 1990 dan mulai Bank Ganesha was established on May 15, 1990, and started its
beroperasi secara komersial pada 30 April 1992. Bank commercial operations on April 30, 1992. The bank obtained
memperoleh izin usaha sebagai bank umum dari Menteri the business license as commercial bank from the Minister
Keuangan Republik Indonesia pada 14 April 1992, dan of Finance of the Republic of Indonesia on April 14, 1992,
pada tahun 1995, status ditingkatkan menjadi bank and in 1995, the status was upgraded to a foreign exchange
devisa sesuai dengan persetujuan Bank Indonesia. Pada bank in accordance with the approval of Bank Indonesia. On
12 Mei 2016, Bank Ganesha mencatatkan sahamnya di Bursa May 12, 2016, Bank Ganesha listed its shares on Indonesia
Efek Indonesia dengan kode emiten BGTG. Stock Exchange with ticker code BGTG.
Bank Ganesha berkantor pusat di Wisma Hayam Wuruk, Bank Ganesha has a head office in Wisma Hayam Wuruk,
Jakarta Pusat, dan memiliki jaringan kantor cabang yang Central Jakarta, and has a network of branch offices spread
tersebar di Jakarta, Tangerang, dan Surabaya. Layanan yang across Jakarta, Tangerang, and Surabaya. The services
ditawarkan meliputi berbagai produk simpanan seperti offered include various savings products such as savings
tabungan, deposito, dan giro, serta penyaluran kredit untuk deposits, time deposits, and demand deposits, as well
segmen korporasi dan UMKM. Selain itu, bank ini juga as lending for corporate and MSME segments. In addition,
menyediakan layanan perbankan digital melalui platform this bank also provides digital banking services through
internet banking dan mobile banking yang diluncurkan internet banking and mobile banking platforms launched in
dalam aplikasi ‘BANGGA’. ‘BANGGA’ application.
Sebagai bank devisa, Bank Ganesha aktif dalam melayani As a foreign exchange bank, Bank Ganesha is active in serving
transaksi ekspor dan impor, transaksi valuta asing, serta export and import transactions, foreign exchange transactions,
berbagai layanan perbankan lainnya. and various other banking services.
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JEJAK LANGKAH
Milestones
1990 Didirikan di Jakarta dengan nama PT Bank Ganesha pada 2016 • Bank Ganesha resmi mencatatkan perdana saham di
tanggal 15 Mei 1990. Bursa Efek Indonesia pada tanggal 12 Mei 2016.
Established in Jakarta under the name PT Bank Ganesha • Kantor Pusat Bank Ganesha menempati lokasi baru
on May 15, 1990. di Wisma Hayam Wuruk, Jl. Hayam Wuruk No. 8,
Jakarta Pusat.
• Bank Ganesha memecahkan rekor Museum Rekor
1992 Bank Ganesha mulai beroperasi secara komersial pada Indonesia (MURI) sebagai Lembaga Perbankan yang
tanggal 30 April 1992, sesuai dengan izin usaha yang Menyalurkan Kredit Tanpa Agunan Terbanyak secara
diberikan oleh Menteri Keuangan Republik Indonesia Serentak.
dalam Surat Keputusan No. 393/KMK-013/1992 tanggal
• Bank Ganesha officially registered its initial shares
14 April 1992.
on Indonesian Stock Exchange on May 12, 2016.
Bank Ganesha started its commercial operations • Bank Ganesha’s Head Office occupied a new location
on April 30, 1992, according to the business license at Wisma Hayam Wuruk, Jl. Hayam Wuruk No. 8,
granted by the Minister of Finance of the Republic Central Jakarta.
of Indonesia in Decree No. 393/KMK-013/1992 dated • Bank Ganesha broke the Indonesian Record
April 14, 1992. Museum (MURI) record as the Banking Institution
that Distributes the Most Unsecured Loans
Simultaneously.
1995 Sesuai dengan Surat Keputusan Bank Indonesia
No. 28/66/KEP/DIR tanggal 12 September 1995, Bank
Ganesha berubah menjadi Bank Devisa.
2018 • Bank Ganesha meluncurkan platform Internet Banking
In accordance with Bank Indonesia Decree dan Mobile Banking dalam aplikasi “BANGGA”.
No. 28/66/KEP/DIR dated September 12, 1995, Bank • Bank Ganesha menerima Sertifikasi Standar
Ganesha changed to a Foreign Exchange Bank. ISO 9001:2015.
• Bank Ganesha launched Internet Banking and Mobile
Bank Ganesha meluncurkan layanan mesin ATM yang Banking platform in “BANGGA” application.
2005
terkoneksi dengan jaringan ATM Bersama. • Bank Ganesha received ISO 9001:2015 Standard
Certification.
Bank Ganesha launched an ATM machine service
that is connected to ATM Bersama network.
2019 Bank Ganesha turut serta mengampanyekan gerakan
Sesuai dengan Akta No. 86 tanggal 21 Oktober 2011, nasional non tunai dalam program Gerbang Pembayaran
2011 Nasional (GPN) melalui layanan Kartu ATM Debit
jumlah modal disetor Bank Ganesha meningkat menjadi
Rp351.609.000.000,-. GPN.
In accordance with Deed No. 86 dated October 21, 2011, Bank Ganesha participated in campaigning
the total paid-up capital of Bank Ganesha increased to non-cash national movement in the National Payment
Rp351,609,000,000. Gateway (GPN) program through ATM Debit Card
GPN.
2015 RUPS Luar Biasa pada tanggal 26 November 2015,
menyetujui perubahan status dari perusahaan tertutup 2020 Penerapan keuangan berkelanjutan dengan
menjadi perusahaan terbuka, serta peningkatan modal mengintegrasikan aspek lingkungan hidup, sosial, dan
dasar menjadi Rp1.400.000.000.000,-. tata kelola ke dalam proses bisnis, kebijakan, program,
Extraordinary GMS on November 26, 2015, approved dan produk.
the change in status from a private company to a public Implemented sustainable finance by integrating
company, as well as an increase in authorized capital to environmental, social, and governance aspects into
Rp1,400,000,000,000. business processes, policies, programs, and products.
1990 2016
- -
2015 2020
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2021 • Di bulan Desember 2021, Bank Ganesha kembali
2024 • Bank Ganesha meluncurkan layanan
menghadirkan inovasi layanan untuk nasabah dengan E-form Ganesha untuk mempermudah
menghadirkan layanan digital baru yang dapat proses kredit consumer loan melalui
diakses dalam aplikasi mobile banking BANGGA, yaitu
https://eform.bankganesha.co.id
layanan pembayaran QRIS.
• Dalam upaya untuk meningkatkan
• RUPS Luar Biasa pada tanggal 22 Desember 2021,
menyetujui peningkatan modal dasar menjadi
pertumbuhan bisnis dan memperluas
Rp4.000.000.000.000,- dan penerbitan saham baru jaringan pelayanan kepada nasabah,
melalui Penambahan Modal dengan Hak Memesan Bank Ganesha merelokasi Kantor Cabang
Efek Terlebih Dahulu (PMHMETD). dari The East Mega Kuningan ke Thamrin
• In December 2021, Bank Ganesha presented another Nine - Jakarta Pusat, dan meresmikan
service innovation for customers by presenting pembukaan Kantor Cabang Pembantu di
a new digital service that can be accessed in BANGGA Puri – Jakarta barat.
mobile banking application, namely QRIS payment • Bank Ganesha launched E-form
service. Ganesha service to simplify the credit
• Extraordinary GMS on December 22, 2021, approved an process of consumer loan through
increase in authorized capital to Rp4,000,000,000,000 https://eform.bankganesha.co.id
and the issuance of new shares through Capital • In an effort to increase business growth
Increase with Pre-emptive Rights (PMHMETD). and expand service network to customers,
Bank Ganesha relocating Branch Office
• Bank Ganesha memenuhi ketentuan modal inti
from The East Mega Kuningan to Thamrin
2022 Nine - Central Jakarta, and inaugurating
minimum Rp3 triliun.
• Bank Ganesha melakukan PMHMETD I dan PMHMETD II
the opening of Sub-Branch Office in
dengan total penambahan saham sebanyak
Puri - West Jakarta.
12,79 miliar lembar saham.
• Bank Ganesha menjadi salah satu Bank peserta
layanan pembayaran BI-FAST dari Bank Indonesia.
• Bank Ganesha fulfilled the minimum core capital
requirement of Rp3 trillion.
• Bank Ganesha conducted PMHMETD I and PMHMETD
II with a total of 12.79 billion additional shares.
• Bank Ganesha became one of the participating banks
for BI-FAST payment service from Bank Indonesia.
2023 Bank Ganesha melakukan penggantian Core Banking
System (CBS) dengan teknologi terkini untuk menunjang
dan meningkatkan performa dan kapabilitas infrastruktur
sistem dan teknologi informasi Bank.
Bank Ganesha replaced the Core Banking System (CBS)
with the latest technology to support and improve
the performance and capability of the Bank’s system
infrastructure and information technology.
2021
- 2024
2023
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VISI, MISI, DAN NILAI-NILAI PERUSAHAAN
Vision, Mission, and Corporate Values
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Visi
Vision
“Menjadi Bank yang Terpercaya”
“Becoming the Most Trusted Bank”
Perseroan fokus dalam melayani nasabah dengan The Company focuses on serving customers by providing
memberikan pelayanan terbaik, solusi keuangan sesuai the best service, financial solutions as needed, which in
kebutuhan, yang pada gilirannya memberikan nilai turn provides added value for all stakeholders.
tambah bagi seluruh stakeholders.
Misi
Mission
“Menjalankan Usaha Perbankan yang Sehat dengan Menyediakan Produk yang Handal dan
Inovatif melalui Pelayanan Prima”
“Running a Healthy Banking Business by Providing Reliable and Innovative Products
through Excellent Service”
Arah Kebijakan
Policy Direction
Arah kebijakan merupakan panduan strategis yang Policy direction is a strategic guide that determines the
menentukan jalur atau langkah-langkah yang akan diambil path or steps to be taken by the Bank in achieving the goals
oleh Bank dalam mencapai tujuan yang telah ditetapkan. stated. This policy direction consists of:
Arah kebijakan ini terdiri dari:
1. Memperkuat permodalan dan infrastruktur yang 1. Strengthening adequate capital and infrastructure;
memadai; 2. Business development by strengthening the 5 main
2. Pengembangan bisnis melalui penguatan 5 pilar pillars: Customer, Channel, Process, Product and
utama: Customer, Channel, Process, Product and Service, and Synergy;
Service, dan Synergy; 3. Distribution of funds through increased cooperation
3. Penyaluran dana melalui peningkatan kerja sama with financial service institutions and financial
dengan lembaga jasa keuangan dan financial technology;
technology; 4. Development of digital banking products and
4. Mengembangkan produk dan layanan perbankan services, in line with changes in market behavior and
digital, seiring dengan perubahan perilaku pasar dan developments in digital technology with adequate
perkembangan teknologi digital dengan manajemen risk management;
risiko yang memadai;
5. Pengembangan sumber daya manusia dan 5. Development of human resources and enhancement
meningkatkan budaya kerja yang efektif dan efisien; dan of an effective and efficient work culture; and
6. Penerapan tata kelola perusahaan yang baik, 6. Implementation of good corporate governance,
pengelolaan risiko yang efektif, dan kepatuhan effective risk management, and compliance with
terhadap ketentuan yang berlaku. applicable regulations.
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Pilar Strategi
Strategy Pillars
Bank Ganesha memiliki pilar strategi yang bertujuan untuk Bank Ganesha has strategy pillars aiming to ensure that
memastikan bahwa setiap inisiatif dan keputusan yang diambil every initiative and decision made is in line with the Bank’s
selaras dengan visi dan misi Bank. Pilar strategi ini terdiri dari: vision and mission. This strategy pillars consist of:
CUSTOMER
C
Akuisisi nasabah baru dengan tetap mengoptimalkan nasabah existing serta meningkatkan pelayanan
yang optimal.
Acquisition of new customers by continuing to optimize existing customers and improve optimal
service.
CHANNEL
C
Optimalisasi jaringan kantor yang ada dengan pengembangan channel elektronik untuk memberikan
akses pelayanan yang mudah, cepat, akurat, efisien, dan informatif.
Optimization of the existing office network with electronical channel development to provide easy,
fast, accurate, efficient, and informative service access.
PROCESS
P
Penyempurnaan proses operasional yang efisien dan produktif, demi tercapainya kemudahan,
kelancaran, dan efisiensi pelayanan kepada nasabah.
Improving efficient and productive operational processes, in order to achieve ease, smoothness,
and efficiency of service to customers.
PRODUCT & SERVICE
P
Penyediaan produk dan layanan sesuai kebutuhan nasabah yang akan terus dikembangkan, baik
produk bersifat konvensional, maupun produk berbasis digital banking.
Provision of products and services according to customer needs which will continue to be developed,
both conventional products and digital banking products.
SYNERGY
S
Menjalin dan meningkatkan kerja sama dengan mitra strategis dengan memanfaatkan value chain
management.
Establishing and improving cooperation with strategic partners by utilizing value chain management.
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Nilai-Nilai Perusahaan
Corporate Values
Nilai-nilai perusahaan mencerminkan prinsip dan Corporate values reflect the principles and core beliefs
keyakinan inti yang menjadi dasar operasional. Berikut that form the basis of operations. The following is
uraian mengenai nilai-nilai perusahaan dari Bank Ganesha: a description of Bank Ganesha’s corporate values:
BERORIENTASI KEPADA
GAIRAH/SEMANGAT INTEGRITAS
PELANGGAN
Passion Integrity
Customer Oriented
Memiliki semangat dan keinginan Menjunjung tinggi etika, jujur, dan Senantiasa menjadikan pelanggan
untuk maju dan berkembang. memegang teguh komitmen. sebagai mitra utama yang saling
Has passion and desire to step Upholds ethics, honesty, and menguntungkan untuk tumbuh secara
forward and develop. upholds commitments. berkesinambungan.
Always puts the customers as the main
partners that are mutually beneficial to
have sustainable growth.
BEKERJA DALAM TIM KOMITMEN PROFITABILITAS
Teamwork Commitment Profitability
Menghargai perbedaan antar tim dan Memiliki komitmen yang tinggi untuk Berorientasi pada kinerja yang positif
memacu kinerja melalui kerja sama tim mencapai suatu tujuan. untuk pencapaian profit.
yang solid. Has high commitment to achieve goal. Positive performance oriented to achieve
Appreciates differences within teams profit.
and drives performance through solid
teamwork.
DAPAT DIPERCAYA INOVASI KREATIFITAS
Trustworthy Innovation Creativity
Bertanggungjawab dan dapat Berpandangan jauh ke depan dan Memiliki kreativitas, ide, dan
dipercaya. tanggap terhadap perubahan untuk gagasan baru untuk pengembangan
Responsible and reliable. memunculkan inovasi terbaru. bisnis perusahaan.
Forward thinking and reseponsive Has creativity, new ideas, and concepts
to changes to bring about the latest to develop the Company’s business.
innovations.
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Kegiatan Usaha
Business Activities
Berdasarkan Pasal 3 Anggaran Dasar terakhir, ruang Based on Article 3 of the latest Articles of Association, the
lingkup kegiatan usaha Bank Ganesha adalah menjalankan scope of business activities of Bank Ganesha is to carry
usaha sebagai bank umum sesuai dengan ketentuan out business as a commercial bank in accordance with the
peraturan perundang-undangan yang berlaku. Bank dapat provisions of the applicable laws and regulations. The Bank
menjalankan ruang lingkup kegiatan usaha utama dan may carry out the scope of main and supporting business
penunjang sebagai berikut: activities as follows:
Kegiatan Usaha yang
Dijalankan 2024
Business Activities
Kegiatan Usaha Menurut Anggaran Dasar Terakhir
Conducted in 2024
Business Activities According to the Latest Articles of Association
Sudah Belum
Done Not Done
Kegiatan Usaha Utama
Main Business Activities
Bank Umum Swasta Devisa, yang mencakup kegiatan bank yang dimiliki oleh swasta yang memperoleh surat penunjukan dari
Bank Indonesia untuk dapat melakukan kegiatan usaha perbankan dalam valuta asing dan/atau melakukan transaksi perbankan
dengan pihak luar negeri, yang dilakukan untuk merealisasikan usaha pokok yaitu sebagai berikut:
Foreign Exchange Private Commercial Banks, which include bank activities owned by the private sector that obtain
an appointment letter from Bank Indonesia to be able to carry out banking business activities in foreign currency and/or conduct
banking transactions with foreign parties, which are carried out to realize the main business, as follows:
1. Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito berjangka, sertifikat deposito, tabungan,
dan/atau bentuk lainnya yang dipersamakan dengan itu baik dalam mata uang Rupiah maupun mata uang asing.
Collecting funds from the public in the form of deposits in the form of demand deposits, time deposits, certificates of deposit,
savings, and/or other equivalent forms both in Rupiah and foreign currencies.
2. Memberi kredit pinjaman, baik jangka panjang, jangka menengah, atau jangka pendek dan pinjaman dalam bentuk lainnya
yang lazim diberikan dalam dunia perbankan dengan tetap memperhatikan ketentuan perundang-undangan yang berlaku.
Providing long-term, medium-term, or short-term loans and loans in other forms commonly provided in the banking world
while complying with the provisions of applicable laws and regulations.
3. Memindahkan uang, baik untuk kepentingan sendiri maupun untuk kepentingan nasabah.
Transferring money, both for own interests and for the benefit of customers.
4. Menempatkan dana pada, meminjam dana dari, atau meminjamkan dana kepada bank lain, baik dengan menggunakan surat,
sarana telekomunikasi, maupun dengan wesel unjuk, cek, atau sarana lainnya.
Placing funds at, borrowing funds from, or lending funds to other banks, either by using letters, telecommunications facilities,
or by money orders, checks, or other means.
5. Melakukan kegiatan dalam valuta asing, dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan
Bank Indonesia.
Carrying out activities in foreign currencies, by complying with the provisions stipulated by the Financial Services Authority and
Bank Indonesia.
Kegiatan Usaha Penunjang
Supporting Business Activities
Menerbitkan instrumen surat berharga, seperti promissory note, medium term note, obligasi, dan obligasi subordinasi.
Issuing securities instruments, such as promissory note, medium term note bonds, and subordinated bonds.
Membeli, menjual, atau menjamin, atas risiko sendiri maupun untuk kepentingan dan atas perintah nasabahnya, meliputi:
Buying, selling, or guaranteeing, at its own risk or for the benefit of and upon instruction of its customers, including:
1. Surat-surat wesel, termasuk wesel yang diakseptasi oleh Perseroan, yang masa berlakunya tidak lebih lama dari pada
kebiasaan dalam perdagangan surat-surat dimaksud.
Bills of exchange, including money orders accepted by the Company, whose validity period is no longer than the custom in
trading the said letters.
2. Surat pengakuan hutang dan kertas dagang lainnya, yang masa berlakunya tidak lebih lama dari kebiasaan dalam perdagangan
surat-surat dimaksud.
Letters of acknowledgment of debt and other trade papers, the validity period of which is no longer than the custom in trading
the said papers.
3. Kertas perbendaharaan negara dan surat jaminan pemerintah.
State treasury papers and government guarantee letters.
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Kegiatan Usaha yang
Dijalankan 2024
Business Activities
Kegiatan Usaha Menurut Anggaran Dasar Terakhir
Conducted in 2024
Business Activities According to the Latest Articles of Association
Sudah Belum
Done Not Done
4. Sertifikat Bank Indonesia.
Bank Indonesia Certificate.
5. Obligasi.
Bond.
6. Instrumen surat berharga lain dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank Indonesia.
Other securities instruments that comply with the provisions stipulated by the Financial Services Authority and Bank Indonesia.
Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan antar pihak ketiga.
Receiving payments from bills on securities and performing calculations between third parties.
Menyediakan tempat untuk menyimpan barang atau surat berharga.
Providing a place to store goods or securities.
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak.
Carrying out custodial activities for the benefit of other parties based on a contract.
Melakukan tindakan dalam rangka penyelamatan kredit, antara lain membeli agunan, baik seluruhnya maupun sebagian, melalui
pelelangan atau cara-cara lainnya, dalam hal debitur tidak memenuhi kewajiban kepada Perseroan, dengan ketentuan agunan
yang dibeli tersebut wajib dicairkan secepatnya.
Taking action in order to save loans, including buying collateral, either in whole or in part, through auctions or other means, in
the event that the debtor does not fulfill obligations to the Company, provided that the collateral purchased must be disbursed
as soon as possible.
Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan wali amanat.
Performing factoring activities, credit card business, and trusteeship activities.
Melakukan kegiatan penyertaan modal pada bank atau perusahaan lain di bidang keuangan, seperti sewa guna usaha, modal
ventura, usaha kartu kredit, pembiayaan konsumen, perusahaan efek, asuransi serta lembaga kliring dan penjamin, serta lembaga
penyelesaian dan penyimpanan, dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank Indonesia.
Carrying out investment activities in banks or other companies in the financial sector, such as leasing, venture capital, credit card
business, consumer financing, securities companies, insurance as well as clearing and guarantee institutions, as well as settlement
and deposit institutions, by complying with the provisions stipulated by Financial Services Authority and Bank Indonesia.
Melakukan kegiatan usaha penyertaan modal sementara untuk mengatasi akibat kegagalan kredit, dengan memenuhi ketentuan
yang ditetapkan oleh Otoritas Jasa Keuangan dan otoritas yang berwenang.
Carrying out business activities of temporary equity participation to overcome the consequences of credit failure, by complying
with the conditions set by the Financial Services Authority and the competent authorities.
Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun, sesuai dengan ketentuan dalam peraturan perundang-
undangan dana pensiun yang berlaku.
Acting as the founder of the pension fund and administrator of the pension fund, in accordance with the provisions of
the applicable laws and regulations on pension fund.
Melakukan kegiatan lain yang lazim dilakukan di dunia perbankan.
Carrying out other activities commonly carried out in the banking world.
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PRODUK DAN JASA
Products and Services
Bank Ganesha menawarkan berbagai produk dan jasa yang Bank Ganesha offers various products and services designed
dirancang untuk memenuhi kebutuhan finansial nasabah, to meet customers’ financial needs, both for personal
baik untuk keperluan pribadi maupun bisnis. Berikut uraian and business purposes. The following is a description of
produk dan jasa yang tersedia pada tahun 2024: the products and services available in 2024:
Produk Simpanan Savings Products
1. Tabungan Ganesha MAPCLUB 1. Ganesha MAPCLUB Savings
Tabungan yang memberikan kebutuhan gaya hidup Savings account that provides lifestyle needs with
dengan keuntungan gratis poin MAPCLUB setiap bulan the benefit of free MAPCLUB points every month which
yang dapat dipergunakan untuk belanja online di can be used for online shopping at www.mapclub.com
www.mapclub.com dan belanja offline di MAP stores. and offline shopping in MAP outlets.
2. Tabungan Ganesha Optima 2. Ganesha Optima Savings
Tabungan yang memberikan keuntungan menabung Savings account that provides optimal savings benefits
yang optimal dengan suku bunga progresif harian, serta with a progressive daily interest rate and free monthly
bebas biaya administrasi bulanan. administration fees.
3. Tabungan Ganesha Investasi 3. Ganesha Investasi Savings
Tabungan untuk mempersiapkan rencana jangka Savings account to prepare long-term plans for
panjang nasabah dengan keuntungan suku bunga customers with the advantage of compound interest
majemuk (bunga berbunga) dan bebas biaya rates and free monthly administration fees.
administrasi bulanan.
4. Tabungan Ganesha Savingplus 4. Ganesha Savingplus
Tabungan yang memberikan hadiah-hadiah sesuai pilihan Savings account that provides prizes according to
nasabah. Saldo tabungan akan diblokir sebagian dalam the customer’s choice. The savings balance will be
jangka waktu tertentu sesuai dengan hadiah yang diambil. partially blocked within a certain period of time
according to the prizes taken.
5. Tabungan Ganesha 5. Ganesha Savings
Tabungan dengan bunga yang kompetitif, dilengkapi Savings account with competitive interest, equipped
layanan tarik tunai dan transfer di ribuan jaringan ATM with cash withdrawal and transfer services at thousands
Bersama dan ATM Link serta bebas biaya administrasi of ATM Bersama and ATM Link networks and is free of
bulanan. monthly administration fees.
6. Tabungan Ganesha Payroll 6. Ganesha Payroll Savings
Tabungan yang dirancang khusus untuk pembayaran Savings account specifically designed for the payment
gaji karyawan perusahaan yang telah bekerja sama of employees’ salaries of companies who have
dengan Bank Ganesha. collaborated with Bank Ganesha.
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7. Tabungan Ganesha Pelajar 7. Ganesha Pelajar Savings
Tabungan yang membantu nasabah mewujudkan cita- Savings account that helps customers realize their
cita dan impian buah hatinya. children’s goals and dreams.
8. TabunganKu 8. TabunganKu
TabunganKu diterbitkan secara bersama oleh bank- Savings is issued jointly by banks in Indonesia to foster
bank di Indonesia untuk menumbuhkan budaya a culture of savings for future prosperity.
menabung demi kesejahteraan masa depan.
9. Deposito Ganesha 9. Ganesha Time Deposits
Deposito Ganesha memberikan suku bunga kompetitif, Ganesha time deposits provide competitive interest
sehingga investasi nasabah menjadi maksimal. rates, so that customers’ investments can be maximized.
10. Ganesha Dollar 10. Ganesha Dollar
Simpanan untuk memenuhi kebutuhan nasabah dalam Account to meet customer needs in making transactions
bertransaksi dengan mata uang asing (USD), baik untuk with foreign currencies (USD), both for investment and
berinvestasi maupun keperluan bisnis perjalanan. travel business needs.
11. Giro Ganesha 11. Ganesha Demand Deposits
Giro Ganesha membantu pembayaran transaksi bisnis, Ganesha Demand Deposits help business transactions,
sehingga transaksi menjadi lebih mudah, aman, dan making transactions easier, safer, and faster, in Rupiah
cepat, dalam mata uang Rupiah maupun USD. and USD.
12. Giro Active Ganesha 12. Ganesha Giro Active
Giro Active Ganesha mendukung setiap aktivitas bisnis Ganesha Giro Active support every customer’s business
nasabah dengan memberikan keuntungan untuk setiap activity by providing benefits for each activity to achieve
aktivitas pencapaian saldo rata-rata bulanan Anda. your monthly average balance.
Produk Pinjaman Loan Products
1. Kredit Penghasilan Tetap 1. Fixed Income Loans
Kredit pembiayaan bagi karyawan aktif perusahaan Financing loans for active employees of companies
yang bermitra dengan Bank Ganesha, untuk memenuhi partnering with Bank Ganesha, to meet all needs, such
segala kebutuhan, seperti pernikahan, sekolah, kuliah, as wedding, school, college, traveling, spiritual tourism,
perjalanan, wisata rohani, rawat inap rumah sakit, hospitalization, maternity, and circumcision.
melahirkan, dan khitanan.
2. Kredit Pemilikan Mobil 2. Car Ownership Loan
Kredit pemilikan mobil Bank Ganesha membantu Bank Ganesha’s car ownership loan helps customers
nasabah untuk memiliki mobil idaman, baik tipe to have their dream car, both passenger type and
passenger maupun niaga dengan angsuran yang fleksibel. commercial type with flexible instalments.
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3. Kredit Pemilikan Rumah (KPR) 3. Housing Loan (KPR)
KPR Bank Ganesha membantu pembiayaan atau Bank Ganesha’s KPR helps finance or fund the purchase
pendanaan untuk pembelian properti, atau renovasi of property, or renovation of house/apartment/
rumah/apartemen/ruko/rukan dengan angsuran yang shop-house/office-house with flexible installments.
fleksibel.
4. Kredit Pinjaman Perorangan (KPP) 4. Personal Loan (KPP)
KPP Bank Ganesha membantu pembiayaan atau Bank Ganesha’s KPP helps finance or fund for
pendanaan untuk tujuan multiguna dengan jaminan multipurpose loan with the guarantee of a house
sertifikat rumah atau buku pemilik kendaraan bermotor certificate or a car ownership book (BPKB).
(BPKB) mobil.
5. Kredit Modal Kerja 5. Working Capital Loan
Kredit pembiayaan untuk melayani kebutuhan Financing loans to serve diverse customer needs,
nasabah yang beragam, di mana Bank Ganesha in which Bank Ganesha assists customers’ business
membantu kelancaran usaha dan bisnis nasabah course by providing working capital loans for corporate,
dengan menyediakan kredit modal kerja untuk segmen commercial, and small medium enterprise.
korporasi, komersial, dan usaha kecil menengah.
6. Kredit Investasi 6. Investment Loan
Kredit jangka menengah atau panjang yang diberikan Medium or long-term loans given to debtors to
kepada debitur untuk membiayai barang-barang modal finance capital goods (fixed assets) in the context
(aktiva tetap) dalam rangka rehabilitasi, modernisasi, of rehabilitation, modernization, expansion, or
perluasan, atau pun pendirian proyek baru, seperti establishment of new projects, such as purchasing
pembelian mesin-mesin, bangunan, dan tanah dalam machinery, buildings, and land for a period of more than
jangka waktu di atas 1 tahun. 1 year.
7. Letter of Credit/Surat Kredit Berdokumen Dalam Negeri
Fasilitas pembukaan Letter of Credit/surat kredit 7. Letter of Credit/Domestic Document Credit
berdokumen dalam negeri untuk menunjang kelancaran Facility for opening Letter of Credit/domestic document
aktivitas ekspor dan impor dalam dan luar negeri usaha credit to support the smooth running of export and
debitur. import activities at home and abroad for the debtor’s
8. Bank Garansi business.
Fasilitas pinjaman tidak langsung berupa jaminan 8. Bank Guarantee
tertulis dalam bentuk warkat kepada penerima jaminan Indirect loan facility in the form of written guarantee
(pihak ketiga) yang diterbitkan oleh Bank Ganesha. in the form of script to the guarantee recipient (third
Jaminan ini mengakibatkan kewajiban membayar party) issued by Bank Ganesha. This guarantee results in
terhadap pihak yang menerima garansi apabila pihak an obligation to pay the party receiving the guarantee if
yang dijamin cedera janji (wanprestasi). the guaranteed party defaults.
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Layanan Services
1. Kartu ATM DEBIT Ganesha Gerbang Pembayaran 1. Ganesha ATM DEBIT Card National Payment Gate
Nasional
Fasilitas yang memberikan kemudahan, akses yang A facility that provides convenience, fast, and secure
cepat dan aman selama 24 jam bagi nasabah untuk 24-hour access for customers to make cash
melakukan transaksi tarik tunai, setor, pindah buku, withdrawals, deposits, book transfers, interbank
transfer antar bank, dan informasi saldo melalui transfers, and balance check through Ganesha ATM
jaringan ATM Ganesha serta ribuan ATM di jaringan network and thousands of ATMs in ATM Bersama
ATM Bersama dan Link. and Link networks.
Kartu ATM Ganesha telah menggunakan teknologi chip Ganesha ATM card has used chip technology and
dan sudah dapat melayani transaksi Debit di mesin can serve Debit transactions on Electronic Data
Electronic Data Capture berlogo Gerbang Pembayaran Capture machine with the National Payment Gate
Nasional. logo.
2. BANGGA (Mobile Banking) 2. BANGGA (Mobile Banking)
Aplikasi mobile banking yang dapat digunakan untuk Mobile banking application which can be used for
berbagai transaksi seperti deposito online, pembayaran various transactions such as online deposits, Quick
Quick Response Code Indonesian Standard (QRIS), tarik Response Code Indonesian Standard (QRIS) payment,
tunai tanpa kartu, transfer dana, bayar tagihan (kartu cardless cash withdrawal, transfer funds, pay bills
kredit dan tiket kereta api), isi ulang (pulsa dan e-wallet), (credit cards and train tickets), top up (phone credit and
tagihan air, televisi berlangganan, tagihan pascabayar, e-wallet), water bills, television subscription, postpaid
cek saldo, cek mutasi, dan live chat. bills, balance check, transfer check, and live chat.
3. G-online (Internet Banking) 3. G-online (Internet Banking)
Fitur internet banking dari Bank Ganesha yang Internet banking feature from Bank Ganesha which
membuat transaksi perbankan lebih cepat, nyaman, makes banking transactions faster, more comfortable,
dan aman. and safer.
4. G-corporate 4. G-corporate
Layanan online banking berbasis internet (web based) Web-based online banking for institutional customers
bagi nasabah institusional mulai dari nasabah usaha starting from small business and medium, commercial,
kecil dan menengah, komersial, hingga korporasi to corporate customers to carry out various banking
untuk melakukan berbagai transaksi perbankan transactions easily, quickly, safely, and more efficiently,
secara mudah, cepat, aman, dan lebih efisien, from wherever the customer is.
di mana pun nasabah berada.
5. G-money 5. G-money
Dompet elektronik yang dilengkapi dengan fitur Electronic wallet equipped with an electronic money
uang elektronik atau cash wallet dan link kartu feature or cash wallet and credit card link. Customers
kredit. Nasabah dapat menggunakan G-money untuk can use G-money for online or offline shopping in
berbelanja online maupun offline di merchant-merchant merchants who have joined G-money.
yang telah tergabung di G-money.
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6. Safe Deposit Box 6. Safe Deposit Box
Bank Ganesha menyediakan tempat penyimpanan Bank Ganesha provides a storage area for goods and/or
barang-barang dan/atau surat berharga dengan jaminan securities with guaranteed security and privacy.
keamanan dan privasi.
7. Pengiriman Mata Uang Asing 7. Foreign Currency Remittance
Layanan pengiriman dana dalam mata uang asing, Fund transfer services in foreign currencies, both to
baik ke bank dalam atau luar negeri dengan biaya yang domestic and foreign banks with competitive fees.
kompetitif. Mata uang asing yang dapat ditransaksikan The currencies that can be traded are USD, SGD, EUR,
adalah USD, SGD, EUR, JPY, dan AUD. JPY, and AUD.
8. Pembayaran 8. Payment
a. Pembayaran Tagihan Listrik a. Electricity Bill Payment
Pembayaran tagihan listrik untuk nasabah dan Payment of electricity bills for customers and
non-nasabah secara online dengan tepat waktu dan non-customers online, on time, and can be done
dapat dilakukan melalui counter teller (tunai dan through counter teller (cash and debit accounts) or
debit rekening) atau auto debit. auto debit.
b. Pembayaran Tagihan Telepon b. Phone Bill Payment
Pembayaran tagihan telepon untuk nasabah dan Payment of telephone bills for customers and
non-nasabah melalui counter teller (tunai dan debit non-customers via counter teller (cash and debit
rekening) atau auto debit (praktis, aman, dan mudah). accounts) or auto debit (practical, safe, and easy).
c. Pembayaran Pajak c. Tax Payment
Layanan pembayaran kewajiban pajak yang meliputi Tax payment services that include income tax,
pajak penghasilan, pajak pertambahan nilai, dan jenis value added tax, and other types of taxes, such
pajak lainnya, seperti pajak impor, ekspor, dan cukai. as import, export and excise taxes. Currently can
Saat ini dapat dilakukan melalui teller atau ATM, be done through teller or ATMs, Bank Ganesha
Bank Ganesha telah mengimplementasikan Modul has implemented the Generation 3 State Revenue
Penerimaan Negara Generasi 3 yang memberikan Module which provides convenience for taxpayers
kemudahan bagi wajib pajak atau wajib bayar atau or taxpayers or depositors in making payments or
wajib setor dalam melakukan pembayaran atau depositing taxes to the state.
penyetoran pajak ke negara.
9. E-statement Ganesha 9. E-statement Ganesha
Sebuah versi elektronik dari laporan rekening bulanan An electronic version of the monthly account statement in
dalam format Adobe Acrobat yang dikirimkan melalui the form of Adobe Acrobat (PDF) sent via e-mail and can
e-mail dan dapat juga dikirimkan dalam bentuk kertas also be sent in paper form for a fee.
dengan pengenaan biaya.
10. Ekspor dan Impor 10. Export and Import
Fasilitas Letter of Credit/Surat Kredit Berdokumen Letter of Credit/Domestic Document Credit and trade
Dalam Negeri dan trade finance memudahkan finance facilities make it easier for customers to trade
nasabah dalam melakukan perdagangan dengan mitra with business partners overseas and domestically
usaha di luar negeri maupun dalam negeri secara quickly, safely, and smoothly.
cepat, aman, dan lancar.
11. Transfer Dana 11. Fund Transfers
Layanan bagi nasabah Bank Ganesha untuk memindahkan A service for Bank Ganesha customers to transfer funds,
dana, baik ke rekening lain di Bank Ganesha ataupun either to other accounts at Bank Ganesha or at other
di bank lain. Layanan ini dapat dilakukan melalui teller, banks. This service can be done via teller, ATM (ATM
ATM (ATM Bersama dan ATM Link), internet banking, dan Bersama and ATM Link), internet banking, and mobile
mobile banking. Bank Ganesha juga sudah memiliki banking. Bank Ganesha also has a Bank Indonesia
layanan transaksi Bank Indonesia Fast Payment (BI-FAST) Fast Payment (BI-FAST) transaction service at teller
di counter teller dan jaringan mesin ATM Ganesha. counters and Ganesha ATM machine network.
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Bancassurance Bancassurance
Bank Ganesha bekerja sama dengan PT Equity Life Indonesia Bank Ganesha cooperates with PT Equity Life Indonesia
dengan nama produk Pro Whole Life, yang merupakan produk with product name Pro Whole Life, a traditional insurance
asuransi tradisional yang memberikan perlindungan jiwa product that provides life protection up to 100 years old
hingga usia 100 tahun dengan kepastian manfaat nilai tunai. with guaranteed cash value benefits.
Pro Whole Life memiliki beberapa manfaat yaitu: Pro Whole Life has several benefits as follows:
1. Jika tertanggung meninggal dunia dalam masa asuransi, 1. If the insured dies during the insurance period, the heirs
ahli waris akan mendapatkan santunan meninggal will receive a death benefit of 100% of the sum insured.
dunia sebesar 100% uang pertanggungan.
2. Jika tertanggung hidup hingga akhir masa asuransi, 2. If the insured lives until the end of the insurance period,
maka penanggung akan memberikan dana sebesar the insurer will provide 100% of the sum insured.
100% uang pertanggungan.
3. Jika polis dibatalkan, diberikan nilai tunai yang 3. If the policy is cancelled, the cash value available at
tersedia pada saat pembatalan polis, sesuai tabel the time of policy cancellation is given, according to
yang tertera di dalam polis asuransi. the table stated in the insurance policy.
Selain itu, Bank Ganesha juga bekerja sama dengan In addition, Bank Ganesha also cooperates with PT Great
PT Great Eastern Life Indonesia untuk memasarkan produk Eastern Life Indonesia to market bancassurance products,
bancassurance, yaitu GREAT Prestige Heritage Protector namely GREAT Prestige Heritage Protector and GREAT
dan GREAT Prestige Protector. GREAT Prestige Heritage Prestige Protector. GREAT Prestige Heritage Protector is
Protector adalah asuransi dengan premi tunggal yang a single premium insurance that provides protection until
memberikan perlindungan hingga usia tertanggung the insured reaches 99 years old and offers fixed returns
mencapai 99 tahun serta menawarkan imbal hasil tetap for the first 10 years. This product uses USD currency and
selama 10 tahun pertama. Produk ini menggunakan mata provides 3% loyalty bonus in the 11th year of Single Basic
uang USD dan memberikan bonus loyalitas sebesar 3% Premium. Meanwhile, GREAT Prestige Protector uses Rupiah
dari Premi Dasar Tunggal pada tahun ke-11. Sementara itu, currency with a focus on guaranteeing the achievement of
GREAT Prestige Protector menggunakan mata uang Rupiah financial goals through single premium payment. These
dengan fokus pada kepastian pencapaian tujuan keuangan two products are designed to provide asset protection and
melalui satu kali pembayaran premi. Kedua produk ini investment stability according to customer needs.
dirancang untuk memberikan perlindungan aset serta
stabilitas investasi sesuai dengan kebutuhan nasabah.
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Reksa Dana Mutual Funds
Bank Ganesha bekerja sama dengan PT Bahana TCW Bank Ganesha cooperates with PT Bahana TCW Investment
Investment Management untuk memasarkan 3 pilihan Management to market 3 choices of Mutual Funds
produk Reksa Dana, yaitu: products, which are:
1. Bahana Dana Likuid Kelas G 1. Bahana Dana Likuid Kelas G
Reksa dana pasar uang yang memberikan solusi Money market mutual funds that provide short-term
manajemen likuiditas jangka pendek dengan tetap liquidity management solutions while still providing
memberikan imbal hasil yang optimal melalui penempatan optimal returns through placements in money market
pada instrumen pasar uang, seperti deposito. instruments, such as time deposits.
2. Bahana Obligasi Ganesha Kelas D 2. Bahana Obligasi Ganesha Kelas D
Reksa dana pendapatan tetap yang bertujuan untuk Fixed income mutual fund that aims to generate optimal
menghasilkan pendapatan yang optimal, yang berasal income, which comes from rising prices and underlying
dari kenaikan harga dan kupon underlying berupa coupons in the form of government bonds and corporate
obligasi pemerintah dan obligasi korporasi. bonds.
3. Bahana Primavera Plus 3. Bahana Primavera Plus
Reksa dana saham yang berisikan sejumlah saham Equity mutual funds that invest in a number of big cap
bigcap yang terkonsentrasi untuk mencapai risiko setara shares concentrated to achieve market risk equivalent
dengan risiko pasar untuk menghasilkan imbal hasil di in order to yield above market returns.
atas pasar.
Bank Ganesha juga bekerja sama dengan PT Trimegah Asset Bank Ganesha also cooperates with PT Trimegah
Management untuk memasarkan 3 pilihan produk Reksa Asset Management to market 3 Mutual Fund products,
Dana, yaitu: as follows:
1. TRIM Kas 2 Kelas A 1. TRIM Kas 2 Kelas A
Reksa dana pasar uang yang bertujuan untuk Money market mutual funds that aim to obtain optimal
memperoleh pendapatan yang optimal berupa income in the form of investment value growth by trying
pertumbuhan nilai investasi dengan berusaha tetap to maintain the initial investment value and provide
mempertahankan nilai investasi awal dan memberikan a high level of liquidity.
tingkat likuiditas yang tinggi.
2. TRIM Dana Tetap 2 2. TRIM Dana Tetap 2
Reksa dana pendapatan tetap bertujuan untuk Fixed income mutual funds aim to maintain the initial
mempertahankan investasi awal dan untuk memperoleh investment and to obtain optimal income in the form of
pendapatan yang optimal berupa kupon bunga dan interest coupons and appreciation of the principal value
apresiasi nilai pokok dari efek bersifat utang. of debt securities.
3. TRAM Consumption Plus Kelas A 3. TRAM Consumption Plus Kelas A
Reksa Dana Saham bertujuan untuk memperoleh Equity Mutual Funds aim to obtain a maximum increase
peningkatan nilai investasi yang maksimal dalam in investment value in the long term in the form of
jangka panjang berupa capital gain dan dividen capital gain and dividends through investments in
melalui investasi pada efek bersifat ekuitas. equity securities.
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Surat Berharga Negara State Securities
1. Pasar Perdana 1. Primary Market
Bank Ganesha bekerja sama dengan PT Trimegah Bank Ganesha cooperates with PT Trimegah Sekuritas
Sekuritas Indonesia Tbk selaku mitra distribusi dari Indonesia Tbk as a distribution partner of the Ministry
Kementerian Keuangan untuk menawarkan seri obligasi of Finance to offer a series of retail government bonds
negara ritel secara langsung (online) melalui pasar. directly (online) through the market. The products
Produk yang ditawarkan terdiri dari: offered are among others:
a. Sukuk Negara Ritel a. Sukuk Negara Ritel
Salah satu instrumen produk investasi syariah yang One sharia investment product instrument that is
ditawarkan oleh Pemerintah kepada individu Warga offered by the Government to individual Indonesian
Negara Indonesia sebagai instrumen investasi yang citizens, as investment instrument that is safe,
aman, mudah, terjangkau, dan menguntungkan, easy, affordable, and profitable, and providing an
serta memberikan kesempatan kepada opportunity for the public to participate directly in
masyarakat untuk berpartisipasi langsung dalam Indonesia’s development.
pembangunan Indonesia.
b. Obligasi Ritel Indonesia b. Obligasi Ritel Indonesia
Salah satu instrumen surat berharga negara One state securities instrument that is aimed
yang ditujukan kepada individu Warga Negara at individual Indonesian citizens in the primary
Indonesia di pasar perdana sebagai alternatif market as investment alternative with similar
investasi yang memiliki karakteristik serupa, yaitu characteristics, which are safe, easy, affordable, and
aman, mudah, terjangkau, dan menguntungkan, profitable, as well as supporting public participation
sekaligus mendukung partisipasi publik dalam in Indonesia’s development.
pembangunan Indonesia.
2. Pasar Sekunder 2. Secondary Market
Melalui layanan pasar sekunder, Bank Ganesha Through secondary market services, Bank Ganesha
menyediakan fasilitas transaksi pembelian dan provides facilities for purchase and sale transaction of
penjualan obligasi yang diterbitkan oleh Pemerintah, bonds issued by the Government, with the role as Selling
dengan peran sebagai Agen Penjual. Produk-produk yang Agent. The products offered include various series of
ditawarkan mencakup berbagai seri Obligasi Negara yang Government Bonds traded in the secondary market,
diperdagangkan di pasar sekunder, antara lain: including:
a. Fixed Rate (FR) a. Fixed Rate (FR)
Surat utang yang diterbitkan oleh Pemerintah Debt securities issued by the Government with
dengan tingkat kupon tetap dan jangka waktu fixed coupon rate and term varying between 5 to
bervariasi antara 5 hingga 30 tahun. 30 years.
b. Project Based Sukuk (PBS) b. Project Based Sukuk (PBS)
Surat utang berbasis syariah yang diterbitkan oleh Sharia-based debt securities issued by the Government
Pemerintah dengan tenor antara 5 hingga 30 tahun. with a tenor of between 5 to 30 years.
c. Obligasi Ritel Indonesia (ORI) c. Obligasi Ritel Indonesia (ORI)
Instrumen surat utang negara dengan jangka waktu An instrument of government debt securities with
antara 3 hingga 6 tahun, ditujukan untuk investor ritel. a term of between 3 to 6 years, aimed at retail investors.
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d. Sukuk Ritel (SR) d. Sukuk Ritel (SR)
Surat berharga negara berbasis syariah dengan Sharia-based government securities with a term of
jangka waktu antara 3 hingga 5 tahun, juga ditujukan between 3 to 5 years, also aimed at retail investors.
untuk investor ritel.
Kerja Sama Strategis Strategic Partnership
1. Kerja Sama Channeling Akulaku 1. Akulaku Channelling Partnership
Bank Ganesha bekerja sama dengan PT Akulaku Finance Bank Ganesha cooperates with PT Akulaku Finance
Indonesia dalam memberikan pembiayaan channeling Indonesia in providing consumer credit channelling
kredit konsumsi kepada konsumen yang melakukan financing to consumers who purchase goods through
transaksi pembelian barang melalui platform Akulaku. Akulaku platform.
2. Kerja Sama Channeling Amartha 2. Amartha Channelling Partnership
Bank Ganesha bekerja sama dengan PT Amartha Bank Ganesha cooperates with PT Amartha Mikro
Mikro Fintek dalam memberikan pembiayaan Fintek in providing channelling financing to Amartha-
channeling kepada pelaku usaha mikro, kecil, dan assisted Micro, Small, and Medium Enterprises (MSMEs)
menengah (UMKM) binaan Amartha di seluruh Indonesia. throughout Indonesia.
3. Kerja Sama Channeling Esta Dana Ventura 3. Esta Dana Ventura Channelling Partnership
Bank Ganesha bekerja sama dengan Esta Dana Ventura Bank Ganesha cooperates with Esta Dana Ventura in
dalam memberikan pembiayaan channeling kepada providing channeling financing to MSMEs fostered by
pelaku UMKM binaan Esta Dana Ventura di seluruh Esta Dana Ventura throughout Indonesia.
Indonesia
4. Kerja Sama Joint Financing Equity Finance Indonesia 4. Equity Finance Indonesia Joint Financing Partnership
Bank Ganesha bekerja sama dengan PT Equity Finance Bank Ganesha cooperates with PT Equity Finance
Indonesia dalam memberikan penyaluran pembiayaan Indonesia in providing joint financing distribution
bersama yang bertujuan memberikan dampak positif which is intended to give positive impact for financing
untuk pembiayaan kepada sektor produktif dan the productive and multipurpose sector especially
multiguna terutama segmen UMKM. the MSME segment.
5. Kerja Sama Channeling Batumbu 5. Channeling Partnership with Batumbu
Bank Ganesha bekerja sama dengan PT Berdayakan Bank Ganesha cooperates with PT Berdayakan Usaha
Usaha Indonesia (Batumbu) dalam penerusan pemberian Indonesia (Batumbu) in continuing to provide loan
fasilitas pinjaman (channeling) untuk memperluas facilities (channelling) to expand the reach of Bank
jangkauan penyaluran kredit Bank Ganesha kepada Ganesha’s loan distribution to the public, especially
masyarakat, khususnya segmentasi UMKM dengan skema the MSME segmentation with bill-based financing
pembiayaan berdasarkan tagihan. schemes.
6. Kerja Sama Channeling Restock 6. Channeling Partnership Restock
Bank Ganesha bekerja sama dengan PT Cerita Teknologi Bank Ganesha cooperates with PT Cerita Teknologi
Indonesia (Restock) dalam penerusan pemberian fasilitas Indonesia (Restock) in continuing to provide loan
pinjaman (channeling) untuk memperluas jangkauan facilities (channelling) to expand the reach of Bank
penyaluran kredit Bank Ganesha kepada masyarakat Ganesha’s loan distribution to the public, especially
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khususnya segmentasi UMKM dengan skema pembiayaan the MSME segmentation with a financing scheme based
berdasarkan persediaan barang. on inventory.
7. Kerja Sama Joint Financing MNC Guna Usaha Indonesia 7. Joint Financing Partnership with MNC Guna Usaha
Bank Ganesha bekerja sama dengan PT MNC Guna Usaha Indonesia Bank Ganesha cooperates with PT MNC Guna
Indonesia (MNC GUI) dalam memberikan penyaluran Usaha Indonesia (MNC GUI) in providing joint financing
pembiayaan bersama untuk kebutuhan investasi dan distribution for the investment and working capital for
modal kerja para pelaku UMKM dengan jaminan berupa MSME players with collateral in the form of invoices
invoice atau BPKB. or BPKB.
8. Kerja Sama Channeling Rupiah Cepat 8. Channeling Partnership with Rupiah Cepat
Bank Ganesha bekerja sama dengan PT Kredit Utama Bank Ganesha cooperates with PT Kredit Utama Fintech
Fintech Indonesia (Rupiah Cepat) dalam penerusan Indonesia (Rupiah Cepat) in continuing to provide loan
pemberian fasilitas pinjaman (channeling) untuk facilities (channelling) for consumer needs through
kebutuhan konsumtif melalui platform Rupiah Cepat. Rupiah Cepat platform.
9. Kerja Sama Joint Financing True Finance d/h 9. Joint Financing Partnership with True Finance
Trihamas Finance formerly Trihamas Finance
Bank Ganesha bekerja sama dengan PT Tirta Rindang Bank Ganesha cooperates with PT Tirta Rindang Unggul
Unggul Ekatama Finance dalam memberikan penyaluran Ekatama Finance in providing joint financing distribution
pembiayaan bersama untuk memenuhi kebutuhan to meet the needs of Indonesian people, for investment,
masyarakat Indonesia, baik berupa investasi, multiguna consumptive, and productive multipurpose, with
konsumtif, maupun multiguna produktif dengan collateral in the form of a four-wheeled BPKB.
jaminan berupa BPKB roda empat.
10. Kerja Sama Joint Financing Multindo Auto Finance 10. Joint Financing Partnership with Multindo Auto Finance
Bank Ganesha bekerja sama dengan PT Multindo Bank Ganesha cooperates with PT Multindo Auto
Auto Finance dalam memberikan penyaluran Finance in providing joint financing distribution to meet
pembiayaan bersama untuk memenuhi kebutuhan the needs of Indonesian people for investment with
masyarakat Indonesia untuk investasi dengan collateral in the form of a four-wheeled BPKB.
jaminan berupa BPKB roda empat.
11. Kerja Sama Joint Financing Clemont Finance 11. Joint Financing Partnership with Clemont Finance
Bank Ganesha dan PT Clemont Finance Indonesia Bank Ganesha and PT Clemont Finance Indonesia
melakukan kerja sama penyaluran pembiayaan cooperate to distribute financing for heavy equipment,
bersama alat berat, kendaraan komersial, multiguna commercial vehicles, multipurpose for investment, and
dengan tujuan investasi dan modal kerja. working capital.
12. Kerja Sama Channeling Esta Kapital Fintek 12. Channeling Partnership with Esta Kapital Fintek
Bank Ganesha dan PT Esta Kapital Fintek melakukan Bank Ganesha and PT Esta Kapital Fintek cooperate
kerja sama penerusan pemberian fasilitas pinjaman to continue providing loan facilities (channeling) for
(channeling) untuk penyaluran kredit produktif kepada the distribution of productive loans to groups of women
kelompok-kelompok usaha perempuan pengusaha micro-entrepreneurs assisted by Esta Kapital Fintek and
mikro binaan Esta Kapital Fintek dan pengusaha UMKM. MSME entrepreneurs.
13. Kerja Sama Channeling Samakita 13. Channeling Partnership with Samakita
Bank Ganesha dan PT Sejahtera Sama Kita (Samakita) Bank Ganesha and PT Sejahtera Sama Kita (Samakita)
melakukan kerja sama penerusan pembiayaan cooperate on channeling financing for borrowers’
(channeling) untuk kebutuhan multiguna peminjam multipurpose needs by using debit cards that can be
menggunakan kartu debit yang dapat digunakan untuk used for shopping transactions at all merchants with
transaksi belanja di seluruh merchant yang memiliki EDC GPN.
EDC GPN.
14. Kerja Sama Joint Financing Reksa Finance 14. Joint Financing Partnership with Reksa Finance
Bank Ganesha dan PT Reksa Finance melakukan Bank Ganesha and PT Reksa Finance cooperate to
kerja sama penyaluran pembiayaan bersama untuk distribute joint financing for used cars (commercial
mobil bekas (tipe komersial dan penumpang) juga and passenger types) and multipurpose financing with
pembiayaan multiguna dengan agunan BPKB. BPKB collateral.
15. Kerja Sama Channeling AdaKami 15. Channeling Partnership with AdaKami
Bank Ganesha dan PT Pembiayaan Digital Indonesia Bank Ganesha and PT Pembiayaan Digital Indonesia
(AdaKami) melakukan kerja sama penerusan pembiayaan (AdaKami) cooperate on channeling financing to borrowers
(channeling) kepada para peminjam melalui platform through AdaKami P2P platform.
P2P AdaKami.
PT Bank Ganesha Tbk
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16. Kerja Sama Penyediaan KPR Opus Bay 16. Partnership in Providing Opus Bay KPR
Bank Ganesha dan PT Goodworth Investments (Opus Bank Ganesha and PT Goodworth Investments (Opus
Bay) melakukan kerja sama KPR dan apartemen untuk Bay) cooperate in KPR and apartment ownership loan
memudahkan masyarakat dalam memiliki rumah dan to facilitate people to own their dream house and
apartemen impian mereka dengan sistem pembiayaan apartment with a faster and easier financing system.
yang lebih cepat dan mudah.
17. Kerja Sama Penyediaan KPR dengan Harvest City 17. Partnership in Providing KPR with Harvest City
Bank Ganesha dan perumahan Harvest City melakukan Bank Ganesha and Harvest City housing cooperate on
kerja sama KPR untuk memudahkan masyarakat dalam KPR to facilitate people to own a home with fast and
memiliki rumah dengan pembiayaan yang cepat dan easy financing.
mudah.
18. Kerja Sama Channeling dengan DanaRupiah 18. Channeling Partnership with DanaRupiah
Bank Ganesha bekerja sama dengan PT Layanan Bank Ganesha cooperates with PT Jasa Keuangan
Keuangan Berbagi (DanaRupiah) dalam penerusan Berbagi (DanaRupiah) in channeling financing to
pembiayaan (channeling) kepada penerima dana recipients through P2P DanaRupiah platform.
melalui platform P2P DanaRupiah.
19. Kerja Sama Channeling dengan AsetKu 19. Channeling Partnership with AsetKu
Bank Ganesha menjalin kerja sama dengan PT Pintar Bank Ganesha cooperates with PT Pintar Inovasi Digital
Inovasi Digital (AsetKu) untuk mendukung penerusan (AsetKu) to support financing continuation through
pembiayaan melalui platform P2P AsetKu. AsetKu P2P platform.
20. Kerja Sama Produk Asuransi dengan Great Eastern 20. Insurance Product Partnership with Great Eastern
Life Indonesia Life Indonesia
Bank Ganesha menggandeng Great Eastern Life Bank Ganesha cooperates with Great Eastern Life
Indonesia untuk menghadirkan produk asuransi jiwa Indonesia to present GREAT Prestige Protector life
GREAT Prestige Protector, guna meningkatkan inklusi insurance product, to increase financial inclusion and
keuangan serta perlindungan bagi nasabah. protection for customers.
21. Kerja Sama Joint Financing dengan Moladin Finance 21. Joint Financing Partnership with Moladin Finance
Indonesia Indonesia
Bank Ganesha menjalin kerja sama joint financing Bank Ganesha cooperates with PT Moladin Finance
dengan PT Moladin Finance Indonesia dalam pembiayaan Indonesia in vehicle financing, marked by the signing in
kendaraan, ditandai dengan penandatanganan perjanjian agreement by both parties.
oleh kedua belah pihak.
22. Kerja Sama Referral Pembiayaan KPR dengan Era 22. KPR Financing Referral Partnership with Era
Graharealty Graharealty
Bank Ganesha bekerja sama dengan PT Era Graharealty Bank Ganesha cooperates with PT Era Graharealty Tbk
Tbk dalam program referral pembiayaan KPR yang in KPR financing referral program implemented at
dilaksanakan di Kantor Pusat Bank Ganesha di Wisma the Bank Ganesha Head Office in Wisma Hayam Wuruk,
Hayam Wuruk, Jakarta. Jakarta.
23. Kerja Sama Referral Pembiayaan KPR dengan 23. KPR Financing Referral Partnership with Harcourts
Harcourts Indonesia Indonesia
Bank Ganesha menjalin kerja sama dengan Harcourts Bank Ganesha cooperates with Harcourts Indonesia in
Indonesia dalam program referral untuk pembiayaan a referral program for KPR financing.
KPR.
24. Kerja Sama Referral Pembiayaan KPR dengan Pinhome 24. KPR Financing Referral Partnership with Pinhome
Bank Ganesha resmi bermitra dengan PT Perdagangan Bank Ganesha officially partners with PT Perdagangan
Real Estate Terdepan (Pinhome) untuk kerja sama Real Estate Terdepan (Pinhome) for referral partnership
referral dalam pembiayaan KPR. in KPR financing.
25. Kerja Sama Channeling dengan Kredito 25. Channeling Partnership with Kredito
Bank Ganesha menjalin kerja sama dengan PT Fintek Bank Ganesha cooperates with PT Fintek Digital
Digital Indonesia (Kredito) untuk penerusan pembiayaan Indonesia (Kredito) for financing channeling through
melalui platform P2P Kredito guna memperluas akses Kredito P2P platform to expand access to digital
pembiayaan digital. financing.
PT Bank Ganesha Tbk
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26. Kerja Sama Channeling dengan Cairin 26. Channeling Partnership with Cairin
Bank Ganesha bekerja sama dengan PT Idana Solusi Bank Ganesha cooperates with PT Idana Solusi Sejahtera
Sejahtera (Cairin) dalam penerusan pembiayaan (Cairin) in channeling financing to recipients through
(channeling) kepada penerima dana melalui platform Cairin P2P platform.
P2P Cairin.
27. Kerja Sama Joint Financing dengan Transpacific Finance 27. Joint Financing Partnership with Transpacific Finance
Bank Ganesha menjalin kerja sama joint financing Bank Ganesha cooperates in joint financing with
dengan PT Transpacific Finance dalam pembiayaan PT Transpacific Finance in financing 2-wheeled vehicles,
kendaraan roda 2, ditandai dengan penandatanganan marked by the signing in agreement by both parties.
perjanjian oleh kedua belah pihak.
28. Kerja Sama Penyediaan KPR Grand House Mulia 28. KPR Provision Partnership for Grand House Mulia
(Parkville Serpong) (Parkville Serpong)
Bank Ganesha dan perumahan Grand House Mulia Bank Ganesha and Grand House Mulia housing (Parkville
(Parkville Serpong) melakukan kerja sama KPR untuk Serpong) cooperate in KPR to make it facilitate people to
memudahkan masyarakat dalam memiliki rumah own a home with fast and easy financing.
dengan pembiayaan yang cepat dan mudah.
29. Kerja Sama Referral Pembiayaan KPR dengan 29. Partnership in KPR Financing Referral with
PT Yobelindo Graha Mandiri PT Yobelindo Graha Mandiri
Bank Ganesha menjalin kerja sama dengan PT Yobelindo Bank Ganesha cooperates with PT Yobelindo Graha
Graha Mandiri (Brighton Real Estate) dalam program Mandiri (Brighton Real Estate) in a referral program for
referral untuk pembiayaan KPR dan KPP. KPR and KPP financing.
30. Kerja Sama Referral Pembiayaan KPR dengan PT Ray 30. Partnership in KPR Financing Referral with PT Ray
White Indonesia White Indonesia
Bank Ganesha menjalin kerja sama dengan PT Ray White Bank Ganesha cooperates with PT Ray White Indonesia
Indonesia (Ray White Indonesia) dalam program referral (Ray White Indonesia) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
31. Kerja Sama Referral Pembiayaan KPR dengan 31. Partnership in KPR Financing Referral with
PT Signature Properties PT Signature Properties
Bank Ganesha menjalin kerja sama dengan PT Signature Bank Ganesha cooperates with PT Signature Properties
Properties (Re-Max) dalam program referral (Re-Max) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
32. Kerja Sama Referral Pembiayaan KPR dengan 32. Partnership in KPR Financing Referral with PT Xavier
PT Xavier Marks Indonesia Marks Indonesia
Bank Ganesha menjalin kerja sama dengan PT Xavier Bank Ganesha cooperates with PT Xavier Marks
Marks Indonesia (Xavier) dalam program referral Indonesia (Xavier) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
33. Kerja Sama Referral Pembiayaan KPR dengan 33. Partnership in KPR Financing Referral with PT Berkat
PT Berkat Mulia Intinusa Mulia Intinusa
Bank Ganesha menjalin kerja sama dengan PT Berkat Bank Ganesha cooperates with PT Berkat Multi
Multi Intinusa (Mr Realty) dalam program referral Intinusa (Mr Realty) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
34. Kerja Sama Referral Pembiayaan KPR dengan 34. Partnership in KPR Financing Referral with PT Violet
PT Violet Indonesia Pratama Indonesia Pratama
Bank Ganesha menjalin kerja sama dengan PT Violet Bank Ganesha cooperates with PT Violet Indonesia
Indonesia Pratama (Asia One) dalam program referral Pratama (Asia One) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
35. Kerja Sama Referral Pembiayaan KPR dengan 35. Partnership in KPR Financing Referral with
PT Properti Maksima PT Properti Maksima
Bank Ganesha menjalin kerja sama dengan PT Bank Ganesha cooperates with PT Properti
Properti Maksima (Promex) dalam program referral Maksima (Promex) in a referral program for KPR and
untuk pembiayaan KPR dan KPP. KPP financing.
PT Bank Ganesha Tbk
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36. Kerja Sama Referral Pembiayaan KPR dengan 36. Partnership in KPR Financing Referral with
PT Sagotra Usaha PT Sagotra Usaha
Bank Ganesha menjalin kerja sama dengan PT Sagotra Bank Ganesha cooperates with PT Sagotra Usaha
Usaha (Century 21) dalam program referral untuk (Century 21) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
37. Kerja Sama Referral Pembiayaan KPR dengan 37. Partnership in KPR Financing Referral with PT Loan
PT Loan Market Indonesia Market Indonesia
Bank Ganesha menjalin kerja sama dengan PT Loan Bank Ganesha cooperates with PT Loan Market
Market Indonesia (Loan Market) dalam program referral Indonesia (Loan Market) in a referral program for KPR,
untuk pembiayaan KPR, KPP, SME & Commercial. KPP, SME & Commercial financing.
38. Kerja Sama Referral Pembiayaan KPR dengan 38. Partnership in KPR Financing Referral with PT Pasar
PT Pasar Dana Pinjaman Dana Pinjaman
Bank Ganesha menjalin kerja sama dengan PT Pasar Bank Ganesha cooperates with PT Pasar Dana
Dana Pinjaman (Danamas) dalam program referral untuk Pinjaman (Danamas) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
39. Kerja Sama Referral Pembiayaan KPR dengan 39. Partnership in KPR Financing Referral with PT Hidup
PT Hidup Ideal Sejahtera Ideal Sejahtera
Bank Ganesha menjalin kerja sama dengan PT Hidup Bank Ganesha cooperates with PT Hidup Ideal
Ideal Sejahtera (Ideal) dalam program referral untuk Sejahtera (Ideal) in a referral program for KPR and
pembiayaan KPR dan KPP. KPP financing.
40. Kerja Sama Referral Pembiayaan KPR dengan 40. Partnership in KPR Financing Referral with
PT Lumbung Dana Asia PT Lumbung Dana Asia
Bank Ganesha menjalin kerja sama dengan PT Lumbung Bank Ganesha cooperates with PT Lumbung Dana
Dana Asia (Finloan) dalam program referral untuk Asia (Finloan) in a referral program for KPR and
pembayaran KPR dan KPP. KPP payments.
PT Bank Ganesha Tbk
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WILAYAH OPERASIONAL BANK
Bank Operational Area
Kantor Pusat / Head Office
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl.
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (021) 2910 9992
Jaringan Kantor / Office Network
Uraian 2024 2023 2022 Description
Kantor Pusat 1 1 1 Head Office
Kantor Cabang 6 6 6 Branch Office
Kantor Cabang Pembantu 5 4 4 Sub-branch Office
Jaringan ATM 34 33 33 ATM Network
Safe Deposit Box 2 2 2 Safe Deposit Box
Kantor Pusat
Head Office
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl.
Jl. Hayam Wuruk No. 8, Jakarta Pusat / Central Jakarta 10120
(021) 2910 9900 (021) 2910 9992
Kantor Cabang
Branch Offices
KCU Hayam Wuruk KC Mangga Dua KC Kelapa Gading
Wisma Hayam Wuruk Lt. 1 & 2 / 1st & 2nd Fl. Wisma Eka Jiwa Kav. 19 Kelapa Gading Permai
Jl. Hayam Wuruk No. 8 Jl. Mangga Dua Raya Jl. Raya Boulevard Barat Blok LC 6 No. 49-50
Jakarta Pusat / Central Jakarta 10120 Jakarta Pusat / Central Jakarta 10730 Jakarta Utara / North Jakarta 14240
(021) 2910 9900 (021) 3000 7901 (021) 450 4961
(021) 2910 9992 (021) 625 7485 (021) 450 4782
KC Thamrin KC Sastra Plaza KC Kertajaya
Thamrin Nine, Gedung Chubb Square Lt. Lobby / Ruko Sastra Plaza Blok B-57 Jl. Kertajaya No. 194-196
Lobby fl., Unit F1 Jl. Gatot Subroto No. 21 Surabaya 60282
Jl. MH. Thamrin No. 10, Jakarta Pusat / Central Tangerang 15134 (031) 503 2060
Jakarta 10230 (021) 5930 8885, 5930 8889, 5930 8900 (031) 503 2784
(021) 29290808 (021) 591 3268
(021) 29290819
PT Bank Ganesha Tbk
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Kantor Cabang Pembantu
Sub-Branch Offices
KCP Sunter KCP Pantai Indah Kapuk KCP Sudirman KCP Gajah Tunggal KCP Puri
Sunter Mall Lt. Dasar Rukan Emerald Park No. 25 Sahid Sudirman Center Jl. Raya Gajah Tunggal No. 8-9 Jl. Puri Indah Raya Blok A
Jl. Danau Sunter Utara Jl. Pantai Indah Kapuk Lt. 37 / 37th Fl. Pasir Jaya, Jati Uwung No. 18
Blok G-7 Kav. II Jakarta Utara / North Jakarta Jl. Jenderal Sudirman Kav. 86 Tangerang 15135 Jakarta Barat 11610
Jakarta Utara / North Jakarta 14470 Jakarta Pusat / Central Jakarta (021) 5931 6638 (021) 3877 4030
14350 (021) 2903 1706, 2903 1708 10220 (021) 592 2495
(021) 2669 0182, 2265 1624 (021) 2903 3734 (021) 2788 9156, 2788 9157
(021) 6583 2398 (021) 2788 9158
Safe Deposit Box
SDB Hayam Wuruk SDB Kelapa Gading
Wisma Hayam Wuruk Lt. 1 / 1st Fl. Jl. Raya Boulevard Barat Blok LC 6 No. 49-50
Jl. Hayam Wuruk No. 8 Kelapa Gading Permai
Jakarta Pusat / Central Jakarta 10120 Jakarta Utara / North Jakarta 14240
(021) 2910 9900 (hunting) (021) 450 4961 (hunting)
(021) 2910 9992 (021) 450 4782
ATM
ATM Hayam Wuruk ATM Mangga Dua ATM Sudirman
Wisma Hayam Wuruk Lt. 1 / 1st Fl. Wisma Eka Jiwa Kav. 19 Sahid Sudirman Center Lt. 37 / 37th Fl.
Jl. Hayam Wuruk No. 8 Jl. Mangga Dua Raya Jl. Jenderal Sudirman Kav. 86
Jakarta Jakarta Jakarta
ATM Sudirman ATM Sunter ATM Kelapa Gading
Gedung Abdullah Lt. 1 / 1st Fl. Sunter Mall Lt. Dasar / Ground Fl. Kelapa Gading Permai
Jl. Jenderal Sudirman Kav. 34 Jl. Danau Sunter Utara Blok G-7 Kav. II Jl. Raya Bulevar Barat
Jakarta Jakarta Blok LC 6 No. 49-50
Jakarta
ATM Kelapa Gading ATM Pantai Indah Kapuk ATM Pluit
The Food Hall Mal Kelapa Gading 3 Lt. G / G Fl. Rukan Emerald Park No. 25 SOGO Emporium Pluit Mall
Jl. Bulevar Kelapa Gading Blok M Jl. Pantai Indah Kapuk Kawasan CBD Pluit
Jakarta Jakarta Jl. Pluit Selatan Raya
Jakarta
ATM Thamrin ATM Senayan ATM Casablanca
Thamrin Nine, Gedung Chubb Square Lt. Lobby / The Food Hall Senayan City Lt. LG / LG Fl. Apartemen Puri Casablanca Lt. 1 / 1st Fl.
Lobby Fl. Jl. Asia Afrika Lot. 19 Jl. Puri Casablanca No. 1
Jl. MH. Thamrin No. 10 Jakarta Jakarta
Jakarta
ATM Casablanca ATM Pondok Indah ATM Letjen. S. Parman
SOGO Kota Kasablanka Lt. Dasar / Ground Fl. SOGO Pondok Indah Mall 2 Lt. 2 / 2nd Fl. SOGO Central Park Lt. 2 / 2nd Fl.
Jl. Casablanca Raya Kav. 88 Jl. Metro Pondok Indah, Pondok Pinang Jl. Letjen. S Parman Kav. 28
Menteng Dalam, Tebet Kebayoran Lama Jakarta
Jakarta Jakarta
ATM Letjen S. Parman ATM Cakung ATM Tangerang
Hotel Grand Tropic Kabel Metal Indonesia Ruko Sastra Plaza Blok B-57
Jl. Letjen S Parman Kav. 3 Jl. Raya Bekasi, Cakung Jl. Gatot Subroto No. 21
Jakarta Jakarta Tangerang
ATM Gajah Tunggal ATM Pabrik Gajah Tunggal ATM Inoac
Ruko Gajah Tunggal Jl. Gatot Subroto Pabrik Inoac Polytechno Indonesia
Jl. Gajah Tunggal No. 1-2 Desa Pasir Jaya, Jatiuwung Kawasan Bintang Puspita Dwi Karya
Tangerang Tangerang Desa Wanasari, Teluk Jambe Barat
Karawang
ATM Kertajaya ATM Tunjungan Plaza ATM Puri
Jl. Kertajaya No. 194-196 SOGO Tunjungan Plaza Lt. LG / LG Fl. Ruko Puri Indah
Surabaya Jl. Embong Malang No. 7-21 Jl. Puri Indah Raya Blok A No. 18
Surabaya
PT Bank Ganesha Tbk
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STRUKTUR ORGANISASI
Organization Structure
• Risk Management Committee
• Credit Policy Committee
GENERAL MEETING OF SHAREHOLDERS
• Credit Committee
• Information Technology Committee
• Asset & Liability Committee
• Procurement Committee
• Restructure Committee
BOARD OF DIRECTORS
President Director
Lenny Sugihat
Vice President Director
Setiawan Kumala
Consumer, Digital Business &
IT Director
Ibrahim
Digital Business
HRM, Premises Consumer Information Treasury
Commercial & Funding
& Services Business Technology
Business Benjamin
Aldy Stefanus
Shirley Octavian Samon Hidayat Widjaja
Samiana
Commercial & Human Resources Digital Platform Assets Liabilities
Consumer Lending IT Core Development
SME Lending Operation MNGT MNGT
Talent & People IT Operation Money MRKT &
Corporate Lending Consumer Digital Marketing Comm
Development & Support Treasury Support
Wealth Management
Fintech IT Governance & Forex & Capital
Pingkan Lies Premises & Services Funding
Partnership Planning*) Market
Permatasari
MIS & Business Partnership Digital APP FI & Trade Finance
Branches
Analysis Business Development Robby Effendy
SOM & Call Center
IT Security
Petronella A. Rambing
PT Bank Ganesha Tbk
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NOMINATION & REMUNERATION COMMITTEE
Chairperson : Sudarto
Member : Marcello Theodore Taufik dan / and
Shirley
BOARD OF COMMISSIONERS
President Commissioner
Marcello Theodore Taufik RISK MONTORING COMMITTEE
Vice President Commissioner Chairperson : Sudarto
Lisawati Member : Marcello Theodore Taufik, Lisawati,
Independent Commissioner Trisna Chandra, Arief Dhita Wibawa, dan / and
Sudarto Sari Utami
Independent Commissioner
Trisna Chandra
AUDIT COMMITTEE
Chairperson : Trisna Chandra
Member : Arief Dhita Wibawa, dan / and Sari Utami
Operation, Finance &
Compliance & Risk Director
Treasury Director
Suroso
Arif Wicaksono
Compliance & Risk Management
Finance, Internal Audit
Operation AML CFT & System
Accounting & MIS
Procedure Resky
Djoko Laksono Haswan
Arifin Irianawati
Junaidi Ahadi
Corporate Secretary
Accounting, Credit, OPS &
Operation Center Compliance Risk Management**) Febrina Kenya
Budgeting & Tax HO Audit
Savitri
Credit Risk Analysis
MIS & Reporting Settlement AML CFT System & Procedure Novica Mulia IT Audit
Komala
Credit Admin
Reconciliation Branch Audit
Eny Widajati
Legal & Remedial
Barka Ramdhon
Keterangan / Remarks:
Melapor/Tanggungjawab Langsung / Direct Report/Responsibility Division Level
Koordinasi/Komunikasi tidak langsung / Coordination/Indirect Communication Department Level
*) Termasuk fungsi Enterprise Data Management / Including Enterprise Data Management function
**) Termasuk fungsi Cyber Security / Including Cyber Security function
PT Bank Ganesha Tbk
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DAFTAR KEANGGOTAAN ASOSIASI
List of Association Membership
Nama Asosiasi Skala Asosiasi Posisi Perseroan
Association Name Association Scale Company Position
Bank Peserta Lembaga Penjamin Simpanan Nasional Anggota
Participating Banks of Indonesia Deposit Insurance Corporation (IDIC) National Member
Emiten Publik yang Tercatat di Bursa Efek Indonesia Nasional Emiten Tercatat
Public Issuer Listed on Indonesia Stock Exchange National Listed Issuer
Perhimpunan Bank Nasional Nasional Anggota
Association of National Banks National Member
Nasional Anggota
Indonesia Corporate Secretary Association
National Member
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan Nasional Anggota
Indonesian Alternative Agencies for Dispute Resolution in Financial Services Sector National Member
Kamar Dagang dan Industri Indonesia Nasional Anggota
Indonesian Chamber of Commerce and Industry National Member
Asosiasi Sistem Pembayaran Indonesia Nasional Anggota
Indonesian Payment System Association National Member
Asosiasi Bank Agen Penjual Efek Reksadana Indonesia Nasional Anggota
Association of Banks Selling Agents for Indonesian Mutual Funds National Member
Forum Komunikasi Direktur Kepatuhan Nasional Anggota
Compliance Director Communication Forum National Member
Nasional Anggota
Indonesia Contact Center Association
National Member
Ikatan Bankir Indonesia Nasional Anggota
Indonesian Bankers Association National Member
Asosiasi Swift Indonesia Nasional Anggota
Indonesian Swift Association National Member
Nasional Anggota
Financial Market Association Indonesia
National Member
Masyarakat Profesi Penilai Indonesia Nasional Anggota
Indonesian Appraisal Professional Society National Member
PT Bank Ganesha Tbk
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PROFIL DEWAN KOMISARIS
Profile of the Board of Commissioners
Marcello
Theodore Taufik
Presiden Komisaris
President Commissioner
Warga Negara Indonesia, lahir pada tahun 1968. Menjabat Indonesian citizen, born in 1968. Serving as President
sebagai Presiden Komisaris Bank Ganesha periode 2024-2027 Commissioner of Bank Ganesha for the 2024-2027 period
berdasarkan Akta Pernyataan Keputusan Rapat No. 232 based on the Deed of Meeting Resolutions No. 232 dated
tanggal 29 Mei 2024. Sebelumnya, menjabat sebagai Presiden May 29, 2024. Previously, he served as President Commissioner
Komisaris Bank Ganesha periode 2022-2024. Beliau tidak of Bank Ganesha for the 2022-2024 period. He has no financial,
memiliki hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with other members
dengan anggota Dewa Komisaris lainnya, anggota of the Board of Commissioners, members of the Board of
Direksi, serta Pemegang Saham Utama dan Pengendali. Directors, as well as Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Indonesia
Indonesia dan Master of Science dari New Hampshire College, and Master of Science from New Hampshire College, United
Amerika Serikat dan Master of Business Administration dari States and Master of Business Administration from Southern
Southern New Hampshire University, Amerika Serikat. New Hampshire University, United States. Having career
Memiliki pengalaman karier sebagai Product Development experience as Product Development Manager of Bank
Manager Bank Dagang Nasional Indonesia (1995-1998), Dagang Nasional Indonesia (1995-1998), Public Financial
Peneliti Kebijakan Keuangan Publik, Centre for Financial Policy Researcher at the Centre for Financial Policy Study
Policy Study (1998-1999), General Manager Treasury (1998-1999), General Manager Treasury and International of
and International Bank Ganesha (1999-2000), Manager Bank Ganesha (1999-2000), Manager Investor Relation and
Investor Relation and Corporate Communication PT Prima Corporate Communication of PT Prima Tunas Investama
Tunas Investama (2001-2004), Executive Vice President (2001-2004), Executive Vice President of PT Gajah Tunggal
PT Gajah Tunggal Tbk (2004-2008), General Manager Tbk (2004-2008), General Manager of Legal and Finance of
Legal and Finance PT Prima Tunas Investama (2008-2013), PT Prima Tunas Investama (2008-2013), Director of Finance
Direktur Keuangan dan Akuntansi PT Bali Turtle Island and Accounting of PT Bali Turtle Island Development
Development (2013-2018), Presiden Komisaris PT Bank (2013-2018), President Commissioner of PT Bank Ganesha Tbk
Ganesha Tbk (2015-2017), dan Komisaris PT Bank Ganesha Tbk (2015-2017), and Commissioner of PT Bank Ganesha Tbk
(2018-2022). Sejak 19 Desember 2022 sampai dengan saat (2018-2022). Since December 19, 2022 until now, he has
ini menempati posisi sebagai Presiden Komisaris PT Bank held the position of President Commissioner of PT Bank
Ganesha Tbk . Ganesha Tbk .
Selain itu, beliau juga menjabat sebagai Presiden Direktur Furthermore, he currently serves as President Director of
PT KMI Wire and Cable Tbk (sejak 2019) dan Komisaris PT KMI Wire and Cable Tbk (since 2019) and Commissioner
PT Equity Development Investment Tbk (sejak Juni 2022). of PT Equity Development Investment Tbk (since June 2022).
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Lisawati
Wakil Presiden Komisaris
Vice President Commissioner
Warga Negara Indonesia, lahir pada tahun 1954. Menjabat Indonesian citizen, born in 1954. Serving as Vice President
sebagai Wakil Presiden Komisaris Bank Ganesha periode Commissioner of Bank Ganesha for the 2024-2027 period
2024-2027 berdasarkan Akta Pernyataan Keputusan Rapat based on the Deed of Meeting Resolutions No. 232 dated
No. 232 tanggal 29 Mei 2024. Sebelumnya, menjabat May 29, 2024. Previously, she served as Vice President
sebagai Wakil Presiden Komisaris Bank Ganesha periode Commissioner of Bank Ganesha for the 2022-2024. She
2022-2024. Beliau tidak memiliki hubungan keuangan, has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi, Magister Manajemen Obtained Bachelor of Economics, Master of Managemen
bidang Keuangan, dan Master of Business Administration in Finance, and Master of Business Administration from
dari dari salah satu universitas di Surabaya. Mengawali a university in Surabaya. Began her career in banking
karier di bidang perbankan sebagai Staf Bagian Kredit Bank sector as Credit Section Staff at Bank Sumber Ekonomi
Sumber Ekonomi Asia (1973-1975). Bekerja di berbagai Asia (1973-1975). Worked at various other companies
perusahaan lainnya (1975-1984) dan bergabung di Bank (1975-1984) and joined Bank Swadesi (1984-2009) with her
Swadesi (1984-2009) dengan jabatan terakhir sebagai last position as President Director. Subsequently, she served
Direktur Utama. Selanjutnya, beliau menjabat sebagai as Vice President Director of Bank Jasa Jakarta (2009-2018),
Wakil Presiden Direktur Bank Jasa Jakarta (2009-2018), and President Director of Bank Ganesha (2018-2022). Since
dan Presiden Direktur Bank Ganesha (2018-2022). Sejak December 19, 2022 until now, she has held the position of
19 Desember 2022 sampai dengan saat ini menempati Vice President Commissioner of Bank Ganesha. Currently,
posisi sebagai Wakil Presiden Komisaris Bank Ganesha. Saat she has no concurrent positions.
ini beliau tidak memiliki rangkap jabatan.
PT Bank Ganesha Tbk
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Sudarto
Komisaris Independen
Independent Commisioner
Warga Negara Indonesia, lahir pada tahun 1951. Menjabat Indonesian citizen, born in 1951. Serving as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2024-2027 period
2024-2027 berdasarkan Akta Pernyataan Keputusan Rapat based on Deed of Meeting Resolutions No. 232 dated
No. 232 tanggal 29 Mei 2024. Sebelumnya, menjabat May 29, 2024. Previously, he served as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2022-2024. He
2022-2024. Beliau tidak memiliki hubungan keuangan, has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Terbuka.
Terbuka. Memiliki pengalaman karier sebagai Investigator Having career experience as Executive Investigator of
Eksekutif Bank Indonesia (1971-2006), Direktur Kepatuhan Bank Indonesia (1971-2006), Compliance Director of Bank
Bank INA Perdana (2007-2008), Komite Audit Asuransi INA Perdana (2007-2008), Audit Committee of Binagriya
Binagriya (2008-2009), Komite Audit PT Pemeringkat Efek Insurance (2008-2009), Audit Committee of PT Pemeringkat
Indonesia (Pefindo) (2008-2010), Komisaris Independen Efek Indonesia (Pefindo) (2008-2010), Independent
Bank Ganesha (2009-2010), dan Wakil Presiden Commissioner of Bank Ganesha (2009-2010), and
Komisaris Independen Bank Ganesha (2010-2022). Sejak Independent Vice President Commissioner of Bank Ganesha
19 Desember 2022 sampai dengan saat ini menempati (2010-2022). Since December 19, 2022, until now, he has
posisi sebagai Komisaris Independen Bank Ganesha. held the position of Independent Commissioner of Bank
Saat ini beliau tidak memiliki rangkap jabatan. Ganesha. Currently, he has no concurrent positions.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 6 periode dan telah menyatakan He has served for 6 terms and has declared himself to
dirinya independen kepada RUPS. remain independent at the GMS.
PT Bank Ganesha Tbk
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Trisna Chandra
Komisaris Independen
Independent Commisioner
Warga Negara Indonesia, lahir pada tahun 1960. Menjabat Indonesian citizen, born in 1960. Serving as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2024-2027 period
2024-2027 berdasarkan Akta Pernyataan Keputusan Rapat based on the Deed of Meeting Resolutions No. 232 dated
No. 232 tanggal 29 Mei 2024. Sebelumnya, menjabat May 29, 2024. Previously, he served as Independent
sebagai Komisaris Independen Bank Ganesha periode Commissioner of Bank Ganesha for the 2023-2024 period.
2023-2024. Beliau tidak memiliki hubungan keuangan, He has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian Bogor
pada tahun 1984 dan Magister Manajemen dari STIM in 1984 and Master of Management from STIM Prasetya
Prasetya Mulya pada tahun 1998. Memulai karier dari Mulya in 1998. Began his career at PT Bank Dagang Negara
PT Bank Dagang Negara (Persero) sebagai Relationship (Persero) as Relationship Manager (1986-1999), then
Manager (1986-1999), setelah itu berkarier di PT Bank he worked at PT Bank Mandiri (Persero) Tbk in various
Mandiri (Persero) Tbk pada berbagai jabatan, dengan positions, with his last position as Acting Regional Wholesale
jabatan terakhir sebagai Pelaksana Jabatan Regional Head IV Jakarta (1999-2016), and Director of Pension
Wholesale Head IV Jakarta (1999-2016), dan Direktur Dana Fund of Bank Mandiri Dua (2016-2023). Currently, he has
Pensiun Bank Mandiri Dua (2016-2023). Saat ini beliau tidak no concurrent positions.
memiliki rangkap jabatan.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 2 periode dan telah He has served for 2 terms and has declared himself to
menyatakan dirinya independen kepada RUPS. remain independent at the GMS.
PT Bank Ganesha Tbk
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PROFIL DIREKSI
Profile of the Board of Directors
Lenny Sugihat
Presiden Direktur
President Director
Warga Negara Indonesia, lahir pada tahun 1956. Menjabat Indonesian citizen, born in 1956. Serving as President
sebagai Presiden Direktur Bank Ganesha periode Director of Bank Ganesha for the 2024-2027 period
2024-2027 berdasarkan Akta Pernyataan Keputusan Rapat based on the Deed of Meeting Resolutions No. 232
No. 232 tanggal 29 Mei 2024. Sebelumnya, menjabat dated May 29, 2024. Previously, she served as President
sebagai Presiden Direktur Bank Ganesha periode 2022- Director of Bank Ganesha for the 2022-2024. She has
2024. Beliau tidak memiliki hubungan keuangan, no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with members of the Board of Commissioners, other
Komisaris, anggota Direksi lainnya, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian
pada tahun 1979 dan Master of Business Administration Bogor in 1979 and Master of Business Administration from
dari University of Houston, Texas, Amerika Serikat pada the University of Houston, Texas, United States of America
tahun 1993. Memiliki pengalaman karier sebagai Managing in 1993. Having career experience as Managing Director
Director Bank Rakyat Indonesia (2006-2014), Direktur of Bank Rakyat Indonesia (2006-2014), President Director
Utama Perum BULOG (2015), serta Presiden Komisaris of Perum BULOG (2015), and Independent President
Independen Bank Ganesha (2017-2022). Sejak 19 Desember Commissioner of Bank Ganesha (2017-2022). Since
2022 sampai dengan saat ini menempati posisi sebagai December 19, 2022, until now, she has held the position
Presiden Direktur Bank Ganesha. Saat ini beliau tidak of President Director of Bank Ganesha. Currently, she has
memiliki rangkap jabatan. no concurrent positions.
PT Bank Ganesha Tbk
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Setiawan Kumala
Wakil Presiden Direktur
Vice President Director
Warga Negara Indonesia, lahir pada tahun 1975. Menjabat Indonesian citizen, born in 1975. Serving as Vice President
sebagai Wakil Presiden Direktur untuk periode 2024-2027 Director for the 2024-2027 period based on the Deed
berdasarkan Akta Pernyataan Keputusan Rapat No. 248 of Meeting Resolutions No. 248 dated June 28, 2024.
tanggal 28 Juni 2024. Sebelumnya, menjabat sebagai Previously, he served as Commercial Director of Bank
Direktur Komersial Bank Ganesha periode 2018-2021 dan Ganesha for the 2018-2021 and 2021-2024 period. He
2021-2024. Beliau tidak memiliki hubungan keuangan, has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with members of the Board of Commissioners, other
Komisaris, anggota Direksi lainnya, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Menyelesaikan pendidikan di Canning College, Perth, Western Completed his education at Canning College, Perth,
Australia. Memiliki pengalaman karier sebagai Business Western Australia. Having career experience as Business
Development Manager Citibank (1999-2004), Regional Sales Development Manager of Citibank (1999-2004), Regional
Head Privilege Bank Danamon Indonesia (2004-2008), Sales Head Privilege of Bank Danamon Indonesia (2004-2008),
Deposit, Investment and Insurance National Sales Bank Deposit, Investment, and Insurance National Sales of Bank
UOB Indonesia (2008-2010), Retail Banking Head Bank ICBC UOB Indonesia (2008-2010), Retail Banking Head of Bank
Indonesia (2010- 2015), Direktur Consumer Banking Bank ICBC Indonesia (2010-2015), Director of Consumer Banking
Ganesha (2015-2018), dan Direktur Bisnis Bank Ganesha of Bank Ganesha (2015-2018), and Business Director of Bank
(2018-2022). Sejak tahun 2022 sampai dengan 29 Mei 2024 Ganesha (2018-2022). Since 2022 until May 29, 2024 he has
menempati posisi sebagai Direktur Komersial Bank Ganesha. held the position of Commercial Director of Bank Ganesha.
Saat ini beliau tidak memiliki rangkap jabatan. Currently, he has no concurrent positions.
PT Bank Ganesha Tbk
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Suroso
Direktur Kepatuhan & Risiko
Risk & Compliance Director
Warga Negara Indonesia, lahir pada tahun 1968. Menjabat Indonesian citizen, born in 1968. Serving as Risk &
sebagai Direktur Kepatuhan & Risiko Bank Ganesha periode Compliance Director of Bank Ganesha for the 2024-2027
2024-2027 berdasarkan Akta Pernyataan Keputusan Rapat period based on the Deed of Meeting Resolutions
No. 232 tanggal 29 Mei 2024. Sebelumnya, menjabat No. 232 dated May 29, 2024. Previously, he served as Risk
sebagai Direktur Kepatuhan & Risiko Bank Ganesha periode & Compliance Director of Bank Ganesha for the 2022-2024
2022-2024. Beliau tidak memiliki hubungan keuangan, period. He has no financial, management, or family
kepengurusan, dan kekeluargaan dengan anggota Dewan relationships with members of the Board of Commissioners,
Komisaris, anggota Direksi lainnya, serta Pemegang Saham other members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Memperoleh gelar Sarjana Ekonomi dari STIE Perbanas Obtained Bachelor of Economics from STIE Perbanas
Surabaya (1992), dan gelar Sarjana Hukum dari Universitas Surabaya (1992), and Bachelor of Law from Universitas
Airlangga Surabaya (1992), serta gelar Magister Akuntansi Airlangga Surabaya (1992), and Masters of Accounting
dari Universitas Indonesia Jakarta (2007). Memulai karier from Universitas Indonesia, Jakarta (2007). Began his
di Bank of India Indonesia (d/h Bank Swadesi) sejak tahun career at Bank of India Indonesia (formerly Bank Swadesi)
1993 dengan menduduki berbagai posisi dan jabatan mulai since 1993, holding various positions and titles ranging
dari Staf Operasional, Auditor, Kepala Bagian Penelitian dan from Operational Staff, Auditor, Head of Research and
Pengembangan (Litbang), Kepala Biro Direksi, Corporate Development (R&D), Head of Bureau of Directors, Corporate
Secretary, hingga Direktur Kepatuhan. Awal tahun 2009 Secretary, to Compliance Director. Early in 2009, he joined
bergabung di Bank Jasa Jakarta dan menjabat sebagai Bank Jasa Jakarta and served as Head of Operational
Kepala Divisi Penunjang Operasional Bank Jasa Jakarta Support Division of Bank Jasa Jakarta and from April 2014
dan sejak April 2014 sampai dengan tahun 2022 menjabat to 2022, he served as Compliance Director of Bank Jasa
sebagai Direktur Kepatuhan Bank Jasa Jakarta. Sejak Jakarta. Since December 19, 2022, until now, he has held
19 Desember 2022 sampai dengan saat ini menempati posisi the position of Risk & Compliance Director of Bank Ganesha.
sebagai Direktur Kepatuhan & Risiko Bank Ganesha. Saat ini Currently, he has no concurrent positions.
beliau tidak memiliki rangkap jabatan.
PT Bank Ganesha Tbk
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Arif Wicaksono
Direktur Operasional, Keuangan & Treasury
Operational, Finance & Treasury Director
Warga Negara Indonesia, lahir pada tahun 1965. Menjabat Indonesian citizen, born in 1965. Serving as Operational,
sebagai Direktur Operasional, Keuangan & Treasury Finance & Treasury Director of PT Bank Ganesha Tbk
PT Bank Ganesha Tbk periode 2024-2027 berdasarkan Akta for the 2024-2027 period based on the Deed of Meeting
Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024. Resolutions No. 232 dated May 29, 2024. Previously,
Sebelumnya, menjabat sebagai Direktur Keuangan & Treasury he served as Finance & Treasury Director of Bank
Bank Ganesha periode 2022-2024. Beliau tidak memiliki Ganesha for the 2022-2024 period. He has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with members of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, the Board of Commissioners, other members of the Board of
serta Pemegang Saham Utama dan Pengendali. Directors, nor Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Brawijaya
Brawijaya pada tahun 1989, Magister Manajemen dari in 1989, Master of Management from Universitas Gadjah
Universitas Gadjah Mada, Yogyakarta, serta Adger University Mada, Yogyakarta, and Adger University College, Norway
College, Norway pada tahun 1999. Memiliki pengalaman in 1999. Having career experience in banking since 1990
karier di bidang perbankan sejak tahun 1990 di berbagai in various positions at PT Bank Rakyat Indonesia Tbk
posisi pada PT Bank Rakyat Indonesia Tbk hingga terakhir until his last position as Head of Retail Payment Division
menjabat sebagai Kepala Divisi Retail Payment pada in 2020. Then, from 2020 to 2022, he served as Director of
tahun 2020. Kemudian, sejak tahun 2020 sampai dengan Finance and Operations at PT Bank Raya Indonesia Tbk.
tahun 2022 menjabat sebagai Direktur Keuangan dan Since December 19, 2022 until May 29, 2024, he has held
Operasional pada PT Bank Raya Indonesia Tbk. Sejak the position of Finance & Treasury Director at Bank Ganesha.
19 Desember 2022 sampai dengan 29 Mei 2024 menempati Currently, he has no concurrent positions.
posisi sebagai Direktur Keuangan & Treasury Bank Ganesha.
Saat ini beliau tidak memiliki rangkap jabatan.
PT Bank Ganesha Tbk
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Ibrahim
Direktur Konsumer, Bisnis Digital & TI
Consumer, Digital Business & IT Director
Warga Negara Indonesia, lahir pada tahun 1987. Menjabat Indonesian citizen, born in 1987. Serving as Consumer,
sebagai Direktur Konsumer, Bisnis Digital & TI Bank Ganesha Digital Business & IT Director of Bank Ganesha for
periode 2024-2027 berdasarkan Akta Pernyataan Keputusan the 2024-2027 period based on the Deed of Meeting
Rapat No. 003 tanggal 1 Oktober 2024. Beliau tidak memiliki Resolutions No. 003 dated October 1, 2024. He has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with members of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, the Board of Commissioners, other members of the Board of
serta Pemegang Saham Utama dan Pengendali. Directors, nor Major and Controlling Shareholders.
Mendapatkan gelar Ekonomi dari Universitas Atma Jaya Obtained an Economics degree from Atma Jaya University
pada tahun 2010 dan Master of Commerce dari Macquarie in 2010 and Master of Commerce from Macquarie University,
University, Sydney, Australia pada tahun 2012. Memulai Sydney, Australia in 2012. Began his career as Sales Executive
perjalanan kariernya sebagai Sales Executive di Revell at Revell in 2008. In 2012-2013, he joined PT Gajah Tunggal
tahun 2008. Pada tahun 2012-2013 bergabung dengan Tbk with his last position as Assistant Brand Manager
PT Gajah Tunggal Tbk dengan jabatan terakhir sebagai (GT Radial). Then, in 2013-2014, he served as Assistant
Assistant Brand Manager (GT Radial). Kemudian, tahun Manager at Kasongan Bumi Kencana, and in 2015-2016, he
2013-2014 menjabat sebagai Assistant Manager di Kasongan served as General Manager of Finance and Accounting at
Bumi Kencana dan pada tahun 2015-2016 menjabat PT Sinar Harapan Persada.
sebagai General Manager of Finance and Accounting di
PT Sinar Harapan Persada.
Mulai bergabung dengan Bank Ganesha sejak Maret 2016 dan Started joining Bank Ganesha in March 2016 and
menjabat sebagai Task Force Manager, Business Relationship served as Task Force Manager, Corporate Business
Manager Korporasi, Kepala Bagian Business Development Relationship Manager, Head of Business Development
& Delivery Channel, hingga menjabat sebagai Kepala & Delivery Channel, up to served as Head of the Digital
Divisi Digital Business & Funding. Sejak 1 Oktober 2024 Business & Funding Division. Since October 1, 2024,
sampai dengan saat ini menempati posisi sebagai Direktur until now he has held the position of Consumer, Digital
Konsumer, Bisnis Digital & TI Bank Ganesha. Saat ini beliau Business & IT Director of Bank Ganesha. Currently, he has
tidak memiliki rangkap jabatan. no concurrent positions.
PT Bank Ganesha Tbk
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Perubahan Komposisi Anggota Changes to the Composition of
Dewan Komisaris dan Direksi serta Board of Commissioners and
Alasan Perubahan Board of Directors and Reasons of Changes
Pada tahun 2024, Bank Ganesha melakukan restrukturisasi In 2024, Bank Ganesha restructured the composition of Board
komposisi anggota Dewan Komisaris dan Direksi. Langkah of Commissioners and Board of Directors. This step was taken
ini dilakukan untuk mematuhi ketentuan Anggaran Dasar to comply with the provisions of the Company’s Articles of
Perseroan terkait jumlah Komisaris Independen serta Association on the number of Independent Commissioners
untuk memenuhi kebutuhan penambahan anggota Direksi and to meet the need for additional members of the Board
Perseroan. of Directors.
Susunan Dewan Komisaris dan Direksi Susunan Dewan Komisaris dan Direksi
berdasarkan RUPS Luar Biasa tanggal berdasarkan RUPS Tahunan tanggal
8 Maret 2024 29 Mei 2024
Composition of the Board of Commissioners and Composition of the Board of Commissioners and
Board of Directors based on Extraordinary GMS dated Board of Directors based on Annual GMS dated
March 8, 2024 May 29, 2024
Nama Jabatan Nama Jabatan
Name Position Name Position
Dewan Komisaris
Board of Commissioners
Presiden Komisaris Presiden Komisaris
Marcello Theodore Taufik Marcello Theodore Taufik
President Commissioner President Commissioner
Wakil Presiden Komisaris Wakil Presiden Komisaris
Lisawati Lisawati
Vice President Commissioner Vice President Commissioner
Komisaris Independen Komisaris Independen
Sudarto Sudarto
Independent Commissioner Independent Commissioner
Komisaris Independen Komisaris Independen
Trisna Chandra Trisna Chandra
Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Presiden Direktur Presiden Direktur
Lenny Sugihat Lenny Sugihat
President Director President Director
Direktur Wakil Presiden Direktur
Setiawan Kumala Setiawan Kumala
Director Vice President Director
Direktur Direktur
Agoes Roediyanto Arif Wicaksono
Director Director
Direktur Direktur
Arif Wicaksono Suroso
Director Director
Direktur Direktur
Suroso Ibrahim
Director Director
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PEJABAT EKSEKUTIF
Executive Officers
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Nama Jabatan
Name Position
Kepala Satuan Kerja Kepatuhan & APU PPT
Haswan Junaidi
Head of Compliance & AML CTF Division
Kepala Satuan Kerja Manajemen Risiko & Sistem Prosedur
Ahadi
Head of Risk Management & System Procedure Division
Kepala Satuan Kerja Audit Intern
Resky Irianawati
Head of Internal Audit Division
Kepala Divisi Bisnis Konsumer
Octavian
Head of Consumer Business Division
Kepala Divisi Treasury
Benjamin Widjaja
Head of Treasury Division
Kepala Divisi Finance, Accounting & Management Information System
Arifin
Head of Finance, Accounting & Management Information System Division
Kepala Divisi Teknologi Informasi
Samon Hidayat
Head of Information Technology Division
Kepala Divisi Operasional
Djoko Laksono
Head of Operational Division
Kepala Divisi HRM, Premises & Service
Shirley
Head of HRM, Premises & Service Division
Kepala Divisi Bisnis Digital & Funding
Aldy Stefanus Samiana
Head of Digital Business & Funding Division
Kepala Bagian Wealth Management
Pingkan Lies Permatasari
Head of Wealth Management
Kepala Bagian Corporate Secretary
Febrina Kenya Savitri
Head of Corporate Secretary
Kepala Bagian Service Quality Management & Call Center
Petronella Amelia Rambing
Head of Service Quality Management & Call Center
Kepala Bagian Financial Institution & Trade Finance
Robby Effendy
Head of Financial Institution & Trade Finance
Kepala Bagian Administrasi Kredit
Eny Widajati
Head of Credit Administration
Kepala Bagian Analisa Risiko Kredit
Novica Mulia Komala
Head of Credit Risk Analysis
Kepala Bagian Legal & Remedial
Barka Ramdhon
Head of Legal & Remedial
Pimpinan Kantor Cabang Utama Hayam Wuruk - Jakarta
Bobby Santoso
Head of Hayam Wuruk Main Branch Office - Jakarta
Pimpinan Kantor Cabang Kelapa Gading - Jakarta
Sebastian Yogi
Head of Kelapa Gading Branch Office - Jakarta
Pimpinan Kantor Cabang Mangga Dua - Jakarta
Rian Heriyanto
Head of Mangga Dua Branch Office - Jakarta
Pimpinan Kantor Cabang Mega Kuningan - Jakarta
Esther Gunawan
Head of Mega Kuningan Branch Office - Jakarta
Pimpinan Kantor Cabang Tangerang
Puji Peni Winahyu
Head of Tangerang Branch Office - Tangerang
Pimpinan Kantor Cabang Kertajaya - Surabaya
Lenny Ekawaty Boediargo
Head of Kertajaya Branch Office - Surabaya
PT Bank Ganesha Tbk
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KOMPOSISI PEMEGANG SAHAM
Composition of Shareholders
31 Desember 2024 1 Januari 2024
December 31, 2024 January 1, 2024
Uraian Kepemilikan Kepemilikan
Jumlah Saham Jumlah Saham
Description Jumlah Nominal Saham Jumlah Nominal Saham
(Lembar Saham) (Lembar Saham)
Nominal Value Share Nominal Value Share
Total of Shares Total of Shares
(Rp) Ownership (Rp) Ownership
(Shares) (Shares)
(%) (%)
Kepemilikan 5% atau Lebih
Ownership of 5% or More
PT Equity Development
8.036.410.000 803.641.000.000 33,53 8.336.410.000 833.641.000.000 34,78
Investment Tbk
Masyarakat
15.934.587.103 1.593.458.710.300 66,47 15.634.587.103 1.563.458.710.300 66,22
Public
Komposisi Masyarakat
Composition of Public
Masyarakat Mencapai 5% atau Lebih
Public Reaching 5% or More
Equity Global
5.736.363.400 573.636.340.000 23,93 5.736.363.400 573.636.340.000 23,93
International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 138.830.530.000 5,79 1.388.305.300 138.830.530.000 5,79
Masyarakat di Bawah 5%
Public Below 5%
Masyarakat <5%
8.809.918.403 880.991.840.300 36,75 8.509.918.403 850.991.840.300 35,50
Public <5%
Total 23.970.997.103 2.397.099.710.300 100,00 23.970.997.103 2.397.099.710.300 100,00
KOMPOSISI PEMEGANG SAHAM BERDASARKAN
STATUS KEPEMILIKAN
Composition of Shareholders based on Ownership Status
31 Desember 2024 1 Januari 2024
December 31, 2024 January 1, 2024
Uraian Kepemilikan Kepemilikan
Jumlah Saham Jumlah Saham
Description Saham Saham
Jumlah Investor (Lembar Saham) Jumlah Investor (Lembar Saham)
Share Share
Total Investor Total Shares Total Investor Total Shares
Ownership Ownership
(Shares) (Shares)
(%) (%)
Pemodal Nasional
National Investor
Perorangan Indonesia
15.919 2.535.625.475 10,58 18.472 2.495.777.425 10,41
Indonesian Individual
Yayasan
2 2.764.650 0,01 1 2.764.600 0,01
Foundation
Perseroan Terbatas
Limited Liability 25 12.312.993.823 51,37 28 12.332.074.914 51,45
Company
Pemodal Asing
Foreign Investor
Perorangan Asing
11 338.700 0,00 14 717.023 0,00
Foreign Individual
Badan Usaha Asing
17 9.119.254.455 38,04 21 9.139.663.141 38,13
Foreign Enterprise
Total 15.974 23.970.997.103 100,00 18.536 23.970.997.103 100,00
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KOMPOSISI KEPEMILIKAN SAHAM DEWAN KOMISARIS
DAN DIREKSI
Composition of Share Ownership of the Board of Commissioners
and Board of Directors
Kepemilikan Langsung atas Saham Perseroan Direct Ownership of the Company’s Shares
Berikut informasi mengenai kepemilikan langsung atas The following is information on direct ownership of
saham Perseroan oleh anggota Dewan Komisaris dan the Company’s shares by members of the Board of
Direksi pada tahun 2024: Commissioners and Board of Directors in 2024:
31 Desember 2024 1 Januari 2024
December 31, 2024 January 1, 2024
Uraian Jabatan Kepemilikan Kepemilikan
Jumlah Saham Jumlah Saham
Description Position Saham Saham
(Lembar Saham) (Lembar Saham)
Share Share
Total of Shares Total of Shares
Ownership Ownership
(Shares) (Shares)
(%) (%)
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
Marcello Theodore Taufik 0 0 0 0
President Commissioner
Wakil Presiden Komisaris
Lisawati 0 0 0 0
Vice President Commissioner
Komisaris Independen
Sudarto 0 0 0 0
Independent Commissioner
Komisaris Independen
Trisna Chandra 0 0 0 0
Independent Commissioner
Direksi
Board of Directors
Presiden Direktur
Lenny Sugihat 0 0 0 0
President Director
Wakil Presiden Direktur
Setiawan Kumala* 0 0 0 0
Vice President Director
Direktur
Suroso 0 0 0 0
Director
Direktur
Arif Wicaksono 0 0 0 0
Director
Direktur
Ibrahim** 8.817.300 0,04 8.817.300 0,04
Director
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
June 28, 2024, previously served as Commercial Director.
** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
Kepemilikan Tidak Langsung atas Indirect Ownership of the Company’s
Saham Perseroan Shares
Sepanjang awal hingga akhir tahun 2024, seluruh anggota From the beginning to the end of 2024, all serving members
Dewan Komisaris dan Direksi yang sedang menjabat tidak of the Board of Commissioners and Board of Directors did
memiliki kepemilikan saham secara tidak langsung di Perseroan. not own indirect shares of the Company.
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STRUKTUR PEMEGANG SAHAM UTAMA DAN PENGENDALI
Structure of Major and Controlling Shareholders
Equity Global Masyarakat <5% Equity Global Masyarakat <5%
UOB Kay Hian Pte Ltd
International Limited* Public <5% International Limited Public <5%
23,93% 36,75% 23,93% 5,79% 36,75%
PT Equity Development Masyarakat
Investment Tbk Public
33,53% 66,47%
PT BANK GANESHA TBK
* Entitas induk terakhir Perseroan tersebut telah mendapat persetujuan melalui fit and proper test dari Otoritas Jasa Keuangan sesuai dengan Peraturan Otoritas Jasa Keuangan
No. 27/POJK/2016 dengan No. KEP-127/D.03/2019 pada tanggal 18 Juli 2019.
The ultimate parent entity of the Company has received approval throught fit and proper test from the Financial Services Authority in accordance with the Financial Services Authority
Regulation No. 27/POJK/2016 with No. KEP-127/D.03/2019 on July 18, 2019.
Berdasarkan struktur kepemilikan Pemegang Saham Based on the ownership structure of the Company’s Main
Utama dan Pengendali Perseroan, PT Equity Development and Controlling Shareholders, PT Equity Development
Investment Tbk tercatat sebagai Pemegang Saham Investment Tbk is recorded as the Controlling Shareholder
Pengendali dengan kepemilikan sebesar 33,53%. Sementara with ownership of 33.53%. Meanwhile, the party that
itu, pihak yang menjadi penerima manfaat akhir adalah becomes the ultimate beneficiary is Equity Global
Equity Global International Limited. International Limited.
INFORMASI ENTITAS ANAK, PERUSAHAAN ASOSIASI,
DAN VENTURA BERSAMA
Information on Subsidiaries, Associated Companies, and Joint Ventures
Hingga 31 Desember 2024, Bank Ganesha tidak memiliki As of December 31, 2024, Bank Ganesha did not have
Entitas Anak, perusahaan asosiasi, maupun ventura bersama. Subsidiaries, associated companies, or joint ventures.
PT Bank Ganesha Tbk
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KRONOLOGI PENCATATAN SAHAM
Chronology of Share Listing
Jumlah Saham
Jumlah Saham
Nilai Harga Beredar
Tanggal yang Diterbitkan Bursa
Uraian Nominal Penawaran (Lembar Saham)
Pelaksanaan (Lembar Saham) Pencatatan
Description Nominal Offering Total
Implementation Total Shares Saham
Value Price Outstanding
Date Issued Stock Exchange
(Rp) (Rp) Shares
(Shares)
(Shares)
Pencatatan Saham
Perdana 12 Mei 2016
5.372.320.000 100 103 11.175.060.000
May 12, 2016
Initial Share Listing
Penambahan Modal
dengan Hak Memesan
1 Maret 2022 Bursa Efek
Efek Terlebih Dahulu I 5.587.530.000 100 200 16.470.997.103
March 1, 2022 Indonesia
Capital Increase with
Indonesia Stock
Pre-emptive Rights I
Exchange
Penambahan Modal
dengan Hak Memesan
Efek Terlebih Dahulu II 14 Desember 2022
7.500.000.000 100 120 23.970.997.103
December 14, 2022
Capital Increase with
Pre-emptive Rights II
KRONOLOGI PENCATATAN EFEK LAINNYA
Chronology of Other Securities Listing
Sampai akhir tahun 2024, Bank belum mengeluarkan Up to the end of 2024, the Bank did not issue bonds, sukuk,
obligasi, sukuk, maupun obligasi konversi. or convertible bonds.
INFORMASI PENGGUNAAN JASA AKUNTAN PUBLIK DAN
KANTOR AKUNTAN PUBLIK
Information on the Use of Public Accountant and Public Accounting Firm
Kantor Akuntan Publik / Public Accounting Firm
KAP Purwantono, Sungkoro & Surja Akuntan Publik / Public Accountant
(Jaringan Asosiasi dari / Association Network of Ernst & Young/EY) Christophorus Alvin Kossim
Alamat / Address Jasa yang Diberikan / Services Provided Tahun Penugasan / Assignment Year
Indonesia Stock Exchange Building Memberikan jasa audit independen Laporan Keuangan 2024
Tower 2 Lt. 7 / 7th Fl. (tanpa jasa non audit).
Jl. Jenderal Sudirman Kav. 52-53 Providing independent audit services for Financial Biaya / Fee
Jakarta Selatan / South Jakarta 12190 Statements (without non-audit services). Rp1.500.000.000,-
(021) 5289 5000 Rp1,500,000,000
(021) 5289 4100
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LEMBAGA DAN PROFESI PENUNJANG PASAR MODAL
Capital Market Supporting Institutions and Professions
Lembaga dan Profesi Penunjang
Pasar Modal Nama Alamat
Capital Market Supporting Institutions Name Address
and Professions
Jl. Hayam Wuruk No. 28
Jakarta 10120
Biro Administrasi Efek (021) 3508 077 (hunting)
PT Datindo Entrycom
Share Registrar Bureau (021) 3508 078
corporatesecretary@datindo.com
www.datindo.com
Gedung Bursa Efek Indonesia Tower 1
Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan / South Jakarta 12190
Pencatatan Efek
PT Bursa Efek Indonesia (021) 515 0515
Share Listing
(021) 515 4153
listing@idx.co.id
www.idx.co.id
Gedung Bursa Efek Indonesia Tower 1
Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan / South Jakarta 12190
Kustodian Sentral Efek
PT Kustodian Sentral Efek Indonesia (021) 515 2855
Central Securities Depository
(021) 5299 1199
helpdesk@ksei.co.id
www.ksei.co.id
AKSES INFORMASI DAN DATA PERUSAHAAN
Access to Company Information and Data
Dalam rangka menyediakan informasi yang cepat, tepat, In order to provide quick, precise, accurate, and complete
akurat, dan lengkap sesuai dengan ketentuan peraturan information in accordance with the provisions of laws and
perundang-undangan, Bank telah membuka akses regulations, the Bank has opened the widest possible access
informasi yang seluas-luasnya bagi Pemegang Saham, to information for Shareholders, customers, the public, and
nasabah, masyarakat, serta seluruh pemangku kepentingan all stakeholders through:
melalui:
Sekretaris Perusahaan Corporate Secretary
Wisma Hayam Wuruk Lt. 2 Wisma Hayam Wuruk 2nd Fl.
Jl. Hayam Wuruk No. 8 Jl. Hayam Wuruk No. 8
Jakarta Pusat 10120 Central Jakarta 10120
(021) 2910 9900 (hunting) (021) 2910 9900 (hunting)
(021) 2910 9992 (021) 2910 9992
corpsect@bankganesha.co.id corpsect@bankganesha.co.id
www.bankganesha.co.id www.bankganesha.co.id
PT Bank Ganesha Tbk
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Adapun media sosial sebagai media komunikasi terbuka As for social media as an open communication medium for
bagi publik dalam bentuk informasi yang singkat, cepat, the public in the form of brief, fast, and concise information,
dan padat, sebagai berikut: is as follows:
www.instagram.com/bankganesha www.instagram.com/bankganesha
www.facebook.com/bankganesha www.facebook.com/bankganesha
www.linkedin.com/company/bankganesha www.linkedin.com/company/bankganesha
www.youtube.com/c/bankganeshaofficial www.youtube.com/c/bankganeshaofficial
Selain itu, Perseroan juga telah menyajikan fitur Call In addition, the Company has also presented the Call
Ganesha 1500169 dan G-livechat untuk mendapatkan Ganesha 1500169 feature and G-livechat to obtain
informasi tentang produk dan layanan Bank Ganesha. information about Bank Ganesha’s products and services.
INFORMASI PADA SITUS WEB PERUSAHAAN
Information on the Company Website
Perseroan menyediakan situs web yang mudah diakses The Company provides an easily accessible website to all
oleh seluruh pemangku kepentingan melalui alamat stakeholders at www.bankganesha.co.id. This website is
www.bankganesha.co.id. Situs web ini dirancang sebagai designed as a form of information transparency that allows
wujud keterbukaan informasi yang memungkinkan stakeholders to obtain the latest information related to
pemangku kepentingan memperoleh berbagai informasi the company.
terkini tentang perusahaan.
Penyusunan situs web Bank mengikuti ketentuan dalam The preparation of the Bank’s website follows the provisions in
Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 Financial Services Authority Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik, serta on Website of Issuers or Public Companies, and presents
menyajikan informasi dalam Bahasa Indonesia dan Bahasa information in Indonesian and English, as explained below:
Inggris sebagaimana dijelaskan berikut ini:
Ketersediaan
Uraian Availability Description
Informasi Pemegang Saham sampai dengan Pemilik Akhir Individu Shareholders Information until Ultimate Individual Owner
Isi Kode Etik Content of Code of Conduct
Informasi Rapat Umum Pemegang Saham (RUPS) paling kurang Information on the General Meeting of Shareholders (GMS) at least
meliputi bahan mata acara yang dibahas dalam RUPS, ringkasan includes agenda items discussed at the GMS, summary of GMS
risalah RUPS, dan informasi tanggal penting RUPS. minutes, and information on important dates on GMS.
Laporan Keuangan Tahunan terpisah (5 tahun terakhir) Separate Annual Financial Statements (last 5 years)
Profi Dewan Komisaris dan Direksi Board of Commissioners’ and Board of Directors’ Profile
Charter of the Board of Commissioners, Board of Directors, and
Piagam/Charter Dewan Komisaris, Direksi, dan Komite-Komite
Committees
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ANALISIS DAN
PEMBAHASAN
MANAJEMEN
MANAGEMENT DISCUSSION
AND ANALYSIS
1 2 3 4 5 6 7 8
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TINJAUAN EKONOMI DAN INDUSTRI
Economic and Industrial Overview
Perekonomian Global Global Economy
Memasuki tahun 2024, ketegangan politik global tetap Entering 2024, global political tensions remained high as
tinggi seiring berlanjutnya konflik antara Rusia dan Ukraina. the conflict between Russia and Ukraine continued. After
Setelah sedikit mereda, eskalasi geopolitik kembali easing slightly, the geopolitical escalation increased again
meningkat akibat serangan Israel ke Palestina, yang due to Israel’s attack on Palestine, adding uncertainty to the
menambah ketidakpastian dalam perekonomian dunia. world economy. At the end of the year, the re-elected President
Di penghujung tahun, terpilihnya kembali Donald Trump of the United States, Donald Trump, with the America
sebagai Presiden Amerika Serikat dengan kebijakan America First policy was expected to bring significant changes to
First diperkirakan akan membawa perubahan signifikan the global geopolitical and economic landscape.
dalam lanskap geopolitik dan ekonomi global.
Dinamika global yang terus berkembang memberikan The evolving global dynamics had a direct impact on
dampak langsung terhadap pertumbuhan ekonomi dunia the world economic growth throughout 2024. Economic
sepanjang 2024. Fragmentasi ekonomi dan perdagangan fragmentation and international trade were strengthening,
internasional semakin menguat, dengan pertumbuhan with growth varying between countries. The United States
yang bervariasi antar negara. Ekonomi Amerika Serikat economy was expected to remain resilient, despite the risk
diperkirakan tetap tangguh, meskipun dihadapkan pada of overheating, fiscal deficits, and increasing government
risiko overheating, defisit fiskal, dan meningkatnya utang debt. Meanwhile, the growth in China and European
pemerintah. Sementara itu, pertumbuhan Tiongkok dan Region tended to slow down due to the weak domestic
Kawasan Eropa cenderung melambat akibat lemahnya demand and potential imposition of high trade tariffs by
permintaan domestik dan potensi pengenaan tarif dagang the United States. On the other hand, India, Indonesia,
tinggi oleh Amerika Serikat. Di sisi lain, India, Indonesia, and Emerging Market Economies (EMEs) countries still
dan negara-negara Emerging Market Economies (EMEs) recorded solid growth, supported by domestic demand,
masih mencatat pertumbuhan yang solid, ditopang oleh though their exports were affected by the global
permintaan domestik, meskipun ekspor mereka terdampak economic slowdown and increasing trade barriers.
oleh perlambatan ekonomi global dan meningkatnya Overall, the global economic growth in 2024 was expected
hambatan perdagangan. Secara keseluruhan, pertumbuhan to slow from 3.3% in 2023 to 3.2%.
ekonomi global tahun 2024 diperkirakan melambat dari
3,3% pada tahun 2023 menjadi 3,2%.
Ke depan, perekonomian global diperkirakan menghadapi Going forward, the global economy is expected to face
tantangan yang semakin kompleks, dengan 5 kecenderungan increasingly complex challenges, with 5 main tendencies
utama yang perlu diantisipasi melalui kebijakan ekonomi that need to be anticipated through appropriate national
nasional yang tepat. Pertama, meningkatnya risiko economic policies. First, increasing geopolitical risks and
geopolitik dan berlanjutnya fragmentasi perdagangan continued fragmentation of global trade. Second, the shift
global. Kedua, terjadinya pergeseran dalam pola in global economic growth patterns. Third, high global
pertumbuhan ekonomi global. Ketiga, tingginya suku bunga interest rates and increasing government debt risks.
global dan meningkatnya risiko utang pemerintah. Keempat, Fourth, ongoing uncertainty and changes in global financial
ketidakpastian yang berkelanjutan serta perubahan investment patterns. Fifth, the acceleration of cross-country
dalam pola investasi keuangan global. Kelima, percepatan digitalization which also increases operational risks,
digitalisasi lintas negara yang turut meningkatkan risiko particularly related to cybersecurity.
operasional, terutama terkait keamanan siber.
Sumber: Source:
Bank Indonesia: Laporan Perekonomian Indonesia 2024. Bank Indonesia: Indonesian Economic Report 2024.
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Perekonomian Nasional National Economy
Ekonomi Indonesia tahun 2024 tumbuh sebesar 5,03%, Indonesia’s economy in 2024 grew by 5.03%, slowing down
melambat dibanding capaian tahun 2023 yang mengalami compared to the achievement in 2023 which grew by 5.05%
pertumbuhan sebesar 5,05% (c-to-c). Ekonomi Indonesia (c-to-c). Indonesia’s economy in the fourth quarter of 2024
triwulan IV-2024 terhadap triwulan IV-2023 mengalami compared to the fourth quarter of 2023 experienced a
pertumbuhan sebesar 5,02% (y-on-y). Pertumbuhan growth of 5.02% (y-on-y). The economic growth in 2024
ekonomi 2024 didorong oleh beberapa sektor utama. was driven by several main sectors. Processing industry
Sektor industri pengolahan tumbuh 4,43% dan tetap sector grew by 4.43% and remained the largest contributor
menjadi kontributor terbesar terhadap PDB, seiring to GDP, along with increased manufacturing production
peningkatan produksi manufaktur dan ekspor produk and exports of processed products. Wholesale and retail
olahan. Sektor perdagangan besar dan eceran, reparasi trade, car and motorcycle repair sectors recorded growth
mobil dan sepeda motor mencatat pertumbuhan 4,86%, of 4.86%, reflecting improved domestic consumption and
mencerminkan membaiknya konsumsi domestik dan people’s purchasing power. Meanwhile, information and
daya beli masyarakat. Sementara itu, sektor informasi communication sector recorded the highest growth of
dan komunikasi mencatat pertumbuhan tertinggi 7.57%, driven by the accelerated digitalization and increased
sebesar 7,57%, didorong oleh akselerasi digitalisasi dan internet penetration nationally. In terms of expenditure,
peningkatan penetrasi internet secara nasional. Dari sisi household consumption was the main driver of growth with
pengeluaran, konsumsi rumah tangga menjadi motor a contribution of 4.94%, while Gross Fixed Capital Formation
utama pertumbuhan dengan kontribusi 4,94%, sedangkan (PMTB) or investment grew by 4.61%, reflecting investor
Pembentukan Modal Tetap Bruto (PMTB) atau investasi optimism towards Indonesia’s long-term prospects.
tumbuh 4,61%, mencerminkan optimisme investor
terhadap prospek jangka panjang Indonesia.
Di tengah perlambatan ekonomi global, kinerja perdagangan Amid the global economic slowdown, Indonesia’s
internasional Indonesia tetap positif. Ekspor barang dan international trade performance remained positive. Export
jasa tumbuh 3,2%, sementara impor meningkat 3,5%. of goods and services grew by 3.2%, while import increased
Neraca perdagangan yang tetap surplus turut menopang by 3.5%. The trade balance, which remained in surplus, also
stabilitas sektor eksternal. supported the stability of external sector.
Tingkat inflasi sepanjang 2024 tercatat sebesar 2,8%, masih The inflation rate throughout 2024 was recorded at 2.8%,
berada dalam kisaran target inflasi yang ditetapkan oleh still within the inflation target range set by the government
pemerintah dan Bank Indonesia. Hal ini mencerminkan and Bank Indonesia. This matter reflected the effectiveness
efektivitas kebijakan dalam menjaga stabilitas harga dan of policies in maintaining price stability and people’s
daya beli masyarakat di tengah dinamika harga global. purchasing power amid the global price dynamics.
Capaian ekonomi tersebut tidak terlepas dari arah These economic achievements were inseparable from
kebijakan fiskal yang tepat, termasuk upaya optimalisasi the right direction of fiscal policy, including efforts to
pendapatan negara dan efisiensi belanja pemerintah. optimize state revenues and make government spending
Sinergi yang solid antara kebijakan fiskal dan moneter more efficient. Solid synergy between fiscal and monetary
juga turut menjaga stabilitas makroekonomi mendorong policies also helped maintain macroeconomic stability to
pertumbuhan yang inklusif. encourage inclusive growth.
Sumber: Source:
• Badan Pusat Statistik: Berita Resmi Statistik: Pertumbuhan Ekonomi Indonesia Triwulan • Statistics Indonesia: Official News of Statistics: Indonesia’s Economic Growth in Quarter
IV-2024. IV-2024.
• Badan Kebijakan Fiskal Kementerian Keuangan: Ekonomi Indonesia 2024: Pertumbuhan • Fiscal Policy Agency of the Ministry of Finance: Indonesian Economy 2024: Stable
Stabil Berkat Kebijakan Tepat. Growth Owing to Right Policies.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tinjauan Pasar Keuangan dan Industri Overview of Financial Market and Banking
Perbankan Industry
Industri perbankan Indonesia kembali menunjukkan Indonesia’s banking industry once again demonstrated
ketangguhannya di tengah ketidakpastian global dan its resilience amidst global uncertainty and domestic
tantangan ekonomi domestik sepanjang tahun 2024. economic challenges throughout 2024. This resilience
Ketahanan ini tidak terlepas dari implementasi strategi was inseparable from the implementation of adaptive
yang adaptif dan inovatif, yang memungkinkan sektor and innovative strategies, enabling banking sector to
perbankan menjaga stabilitas sistem keuangan, mendukung maintain financial system stability, support economic
pemulihan ekonomi, serta mempertahankan kepercayaan recovery, and maintain stakeholder confidence. As
pemangku kepentingan. Sebagai salah satu pilar utama one main pillar of national economic growth, banking
pertumbuhan ekonomi nasional, industri perbankan terus industry constantly transformed itself to adapt to
bertransformasi menyesuaikan diri dengan dinamika economic dynamics and market needs.
ekonomi dan kebutuhan pasar.
Kinerja intermediasi perbankan mencatat tren positif, Banking intermediation performance recorded a positive
tercermin dari pertumbuhan kredit yang disalurkan oleh trend, reflected in the growth of lending by commercial
bank umum sebesar 10,52%, menandakan peran aktif sektor banks of 10.52%, indicating banking sector’s active role in
perbankan dalam mendorong aktivitas perekonomian. driving economic activity. On the other hand, third-party
Di sisi lain, dana pihak ketiga (DPK) tumbuh sebesar 4,48%, funds (DPK) grew by 4.48%, higher than 3.73% in the previous
lebih tinggi dibandingkan tahun sebelumnya yang tercatat year. This growth also maintained liquidity stability and
3,73%. Pertumbuhan ini turut menjaga stabilitas likuiditas supported a healthy intermediation function.
dan mendukung fungsi intermediasi yang sehat.
Likuiditas perbankan juga berada dalam kondisi memadai, Banking liquidity was also in adequate condition, indicated
ditunjukkan oleh rasio Alat Likuid terhadap Non-Core Deposit by the ratio of Liquid Assets to Non-Core Deposits (AL/NCD)
(AL/NCD) sebesar 112,9% dan rasio Alat Likuid terhadap of 112.9% and ratio of Liquid Assets to DPK ratio (AL/DPK)
DPK (AL/DPK) sebesar 25,6%, keduanya jauh di atas ambang of 25.6%, both far above the minimum threshold of 50%
batas minimum ketentuan, masing-masing 50% dan 10%. and 10%, respectively. Meanwhile, capital level remained
Sementara itu, tingkat permodalan tetap solid dengan solid with a Capital Adequacy Ratio (CAR) of 26.69%. Despite
Capital Adequacy Ratio (CAR) sebesar 26,69%. Meskipun slightly declining compared to that of the previous year,
sedikit menurun dibandingkan tahun sebelumnya, rasio the ratio was still far above the minimum requirements set
tersebut masih jauh di atas ketentuan minimum yang by the regulator.
ditetapkan regulator.
Secara keseluruhan, industri perbankan mencatat kinerja Overall, banking industry recorded positive performance
positif sepanjang tahun 2024, termasuk kelompok Bank throughout 2024, including the Bank Group based on
Berdasarkan Modal Inti (KBMI) 1 yang menunjukkan tren Core Capital (KBMI) 1 which showed a trend of increasing
pertumbuhan aset, DPK, dan penyaluran kredit yang terus assets growth, DPK, and lending. These performances
meningkat. Hal ini mencerminkan kondisi industri perbankan reflected the condition of resilient banking industry
yang resilien dan tetap berperan sebagai motor penggerak which continued to play a role as a driving force for
pertumbuhan ekonomi nasional. the national economic growth.
Kelompok Bank berdasarkan Modal Inti
Industri Perbankan
Bank Group based on Core Capital
Banking Industry
Uraian (KBMI) 1 Description
2024 2023 2024 2023
Kinerja Keuangan Financial Performance
(dalam miliar Rupiah) (in billion Rupiah)
Aset 12.460.955 11.765.838 1.447.345 1.377.864 Assets
DPK 8.837.242 8.457.929 974.815 918.307 Third-Party Funds
Kredit 7.942.947 7.186.935 810.760 754.649 Loans
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Kelompok Bank berdasarkan Modal Inti
Industri Perbankan
Bank Group based on Core Capital
Banking Industry
Uraian (KBMI) 1 Description
2024 2023 2024 2023
Rasio Keuangan Financial Ratios
(dalam %) (in %)
Net Interest Margin (NIM) 4,62 4,81 4,52 4,93 Net Interest Margin (NIM)
Return on Assets (ROA) 2,69 2,74 0,92 1,33 Return on Assets (ROA)
Loan to Deposits Ratio Loan to Deposits Ratio
88,57 83,83 82,53 81,84
(LDR) (LDR)
Capital Adequacy Ratio Capital Adequacy Ratio
26,69 27,65 31,45 33,44
(CAR) (CAR)
Beban Operasional Operating Expenses
Pendapatan Operasional 81,30 78,92 90,64 88,50 to Operating Income
(BOPO) (BOPO)
Aset Assets
Pada tahun 2024, industri perbankan nasional mencatat In 2024, national banking industry recorded solid asset
pertumbuhan aset yang solid, dengan total aset mencapai growth, with total assets reaching Rp12,460.96 trillion or
Rp12.460,96 triliun atau meningkat 5,91% dibandingkan an increase of 5.91% compared to Rp11,765.84 trillion
tahun 2023 yang sebesar Rp11.765,84 triliun. Di sisi lain, in 2023. On the other hand, KBMI 1 also showed positive
KBMI 1 juga menunjukkan pertumbuhan positif, dengan growth, with total assets increasing by 5.04% from
total aset meningkat 5,04% dari Rp1.377,86 triliun pada Rp1,377.86 trillion in 2023 to Rp1,447.35 trillion in 2024.
tahun 2023 menjadi Rp1.447,35 triliun pada tahun 2024. These growth reflected the sustainability of expansion
Pertumbuhan ini mencerminkan keberlanjutan ekspansi and strengthening of banking financial structure amidst
dan penguatan struktur keuangan perbankan di tengah economic dynamics.
dinamika perekonomian.
Dana Pihak Ketiga Third-Party Funds
Pada tahun 2024, DPK di industri perbankan nasional In 2024, third-party funds (DPK) in the national
menunjukkan pertumbuhan yang stabil, dengan total banking industry showed stable growth, with total
DPK mencapai Rp8.837,24 triliun atau meningkat 4,49% DPK reaching Rp8,837.24 trillion or an increase of
dibandingkan tahun 2023 yang sebesar Rp8.457,93 triliun. 4.49% compared to Rp8,457.93 trillion in 2023. KBMI
KBMI 1 turut mencatat pertumbuhan yang positif, dengan 1 also recorded positive growth, with DPK increasing
DPK meningkat 6,15% dari Rp918,31 triliun menjadi by 6.15% from Rp918.31 trillion to Rp974.82 trillion.
Rp974,82 triliun. Kinerja ini mencerminkan kepercayaan These performances reflected public trust in banking
masyarakat terhadap sektor perbankan, serta efektivitas sector, as well as effective funding strategy implemented
strategi penghimpunan dana yang dijalankan oleh by banks, particularly in KBMI 1 segment.
perbankan, khususnya pada segmen KBMI 1.
Kredit Loans
Hingga akhir tahun 2024, industri perbankan mencatat Until the end of 2024, the banking industry recorded
pertumbuhan penyaluran kredit sebesar 10,52% menjadi lending growth of 10.52% to Rp7,942.95 trillion, compared
Rp7.942,95 triliun, dibandingkan Rp7.186,94 triliun pada to Rp7,186.94 trillion in the previous year. This increase
tahun sebelumnya. Peningkatan ini mencerminkan peran reflected the active role of banking sector in driving
aktif sektor perbankan dalam mendorong pertumbuhan economic growth through financing. On the other hand,
ekonomi melalui pembiayaan. Di sisi lain, kelompok KBMI 1 group also showed positive performance with total
KBMI 1 turut menunjukkan kinerja positif dengan total lending reaching Rp810.76 trillion, grew by 7.44% compared
penyaluran kredit mencapai Rp810,76 triliun, tumbuh 7,44% to Rp754.65 trillion in 2023.
dibandingkan tahun 2023 yang sebesar Rp754,65 triliun.
Sumber: Source:
• IDXChannel: Industri Perbankan Selama 2024 Terpantau Membaik, Berikut Datanya. • IDXChannel: Banking Industry in 2024 Observed to Improve, Here is the Data.
• Otoritas Jasa Keuangan Indonesia: Statistik Perbankan Indonesia Desember 2024. • Indonesia Financial Services Authority: Indonesian Banking Statistics December 2024.
• Otoritas Jasa Keuangan: Pertemuan Tahunan Industri Jasa Keuangan 2025 • Financial Services Authority: 2025 Annual Meeting of Financial Services Industry
“Penguatan Sektor Jasa Keuangan yang Stabil dan Inklusif untuk Mendukung Program “Strengthening Stable and Inclusive Financial Services Sector to Support National
Prioritas Nasional”. Priority Programs”.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
TINJAUAN OPERASIONAL
Operational Overview
Sebagai entitas bisnis di sektor perbankan, Bank Ganesha As a business entity in banking sector, Bank Ganesha carries
menjalankan kegiatan operasional melalui menghimpun out operational activities by collecting funds from public
dana dari masyarakat yang kemudian disalurkan kembali which are then redistributed in form of loans to business
dalam bentuk kredit kepada badan usaha, maupun dalam entities, or in other forms of financing. Furthermore,
bentuk pembiayaan lainnya. Selain itu, Bank Ganesha juga Bank Ganesha also provides various banking services
menyediakan beragam layanan perbankan guna mendukung to support the overall financial needs of customers.
kebutuhan finansial nasabah secara menyeluruh.
Strategi Pengembangan Bisnis Business Development Strategy
Selaras dengan visi dan misi untuk menjadi Bank terpercaya In line with the vision and mission to become a trusted
dengan operasional yang sehat dan produk inovatif, Bank bank with healthy operations and innovative products,
Ganesha terus berkomitmen melakukan pengembangan Bank Ganesha is continuously committed to developing
di berbagai aspek, mulai dari layanan, produk, saluran various aspects, ranging from services, products,
pemasaran hingga infrastruktur. Komitmen ini dituangkan marketing channels to infrastructure. This commitment
dalam rencana strategis jangka pendek, menengah, dan was stated in the short, medium, and long-term strategic
panjang, yang menjadi dasar pengembangan bisnis pada plans, serving the basis for business development
tahun 2024 antara lain: in 2024, including:
1. Strategi Penyaluran Dana 1. Lending Strategy
a. Menjaga portofolio kredit konvensional yang sehat a. Maintaining a healthy conventional loan portfolio
dan meningkatkan layanan kepada nasabah secara and improving services to customers digitally;
digital;
b. Meningkatkan kerja sama penyaluran kredit dengan b. Increasing cooperation in lending with fintech
fintech dan Lembaga Jasa Keuangan melalui and Financial Services Institutions through the
pengembangan TI dan layanan digital; dan development of IT and digital services; and
c. Mengembangkan bisnis dengan dukungan layanan c. Developing business with digital service support
digital melalui peningkatan kemitraan dengan through increasing partnerships with relevant
ekosistem yang relevan. ecosystems.
2. Strategi Penghimpunan Dana 2. Funding Strategy
a. Meningkatkan dan menjaga stabilitas dana ritel a. Increasing and maintaining the stability of
dengan optimalisasi produk yang sudah tersedia retail funds by optimizing existing products and
serta pengembangan fitur layanan digital sesuai developing digital service features according to
kebutuhan nasabah; customer needs;
b. Mengembangkan digital saving melalui pembukaan b. Developing digital savings through online account
rekening secara online (online onboarding), opening (online onboarding), increasing digital
peningkatan transaksi digital, dan kerja sama transactions, and cooperating with third parties
dengan pihak ketiga melalui aplikasi BANGGA; dan through BANGGA application; and
c. Meluncurkan program-program inovatif untuk c. Launching innovative programs to increase the
meningkatkan daya tarik produk simpanan. attractiveness of savings products.
3. Strategi Fee Based Income 3. Fee-Based Income Strategy
a. Meningkatkan transaksi melalui aplikasi BANGGA, a. Increasing transactions through BANGGA
termasuk aktivitas biller, payroll, remitansi, application, including biller activities, payroll,
perdagangan, valas, surat berharga, ekspor-impor, remittances, trade, foreign exchange, securities,
virtual account, QRIS, kartu debit, dan lainnya export-import, virtual accounts, QRIS, debit cards,
dengan tetap memperhatikan risk appetite dan risk and others while still considering the risk appetite
tolerance yang ditetapkan; and risk tolerance that have been set;
b. Mengembangkan produk Wealth Management b. Developing digital-based Wealth Management
berbasis digital yang dapat diakses melalui aplikasi products that is accessible through BANGGA
BANGGA; dan application; and
c. Menambah mitra untuk produk-produk spesifik c. Adding partners for specific products according to
sesuai kebutuhan nasabah. customer needs.
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Aspek Pemasaran Marketing Aspect
Dengan menghadapi persaingan yang semakin ketat By facing the increasingly tight competition in banking
di industri perbankan, Bank Ganesha menerapkan industry, Bank Ganesha implements a number of marketing
sejumlah strategi pemasaran guna menjaga posisi pasar, strategies to maintain its market position, take advantage
memanfaatkan peluang bisnis, serta meningkatkan daya of business opportunities, and increase competitiveness.
saing. Strategi tersebut antara lain: These strategies include:
1. Memperkuat kerja sama penyaluran kredit dengan 1. Strengthening lending cooperation with fintech
perusahaan fintech dan Lembaga Jasa Keuangan companies and other Financial Services Institutions by
lainnya dengan pengembangan teknologi informasi developing information technology and digital banking
serta layanan perbankan digital; dan services; and
2. Menjaga sekaligus meningkatkan stabilitas dana 2. Maintaining and increasing the stability of retail funds
ritel dengan mengoptimalkan produk eksisting serta by optimizing existing products and developing digital
mengembangkan fitur layanan perbankan digital yang banking service features that are relevant to customer
relevan dengan kebutuhan nasabah. needs.
Pangsa Pasar Market Share
Sebagai bank konvensional yang tergolong dalam KBMI 1, As a conventional bank included in KBMI 1, Bank
Bank Ganesha bersaing dengan bank sejenis serta industri Ganesha competes with similar banks and national
perbankan nasional dalam hal penguasaan pasar. Posisi banking industry in market share. The market position
pasar tersebut tercermin melalui kinerja utama Perseroan, is reflected through the Company’s main performance,
antara lain total aset, DPK, dan penyaluran kredit, yang including total assets, DPK, and lending, which
ditunjukkan sebagai berikut: are shown as follows:
(dalam miliar Rupiah / in billion Rupiah)
2024 2023
DPK DPK
Uraian Description
Aset Kredit Third- Aset Kredit Third-
Assets Loans Party Assets Loans Party
Funds Funds
Perbankan Nasional (BUK) 12.460.955 7.942.947 8.837.242 11.765.838 7.186.935 8.457.929 National Banking (BUK)
KBMI 1 1.447.345 810.760 974.815 1.377.864 754.649 918.307 KBMI 1
Bank Ganesha 10.358 5.020 6.654 9.402 4.336 5.992 Bank Ganesha
Pangsa Pasar terhadap BUK (%) 0,08 0,06 0,08 0,08 0,06 0,07 Market Share to BUK (%)
Pangsa Pasar terhadap KBMI 1 (%) 0,72 0,62 0,68 0,68 0,57 0,65 Market Share of KBMI 1 (%)
Pada tahun 2024, pangsa pasar Bank Ganesha dalam industri In 2024, Bank Ganesha’s market share in the national
perbankan nasional (BUK) berdasarkan total aset dan DPK banking (BUK) industry based on total assets and DPK
tercatat tetap stabil di angka 0,08% sama seperti tahun remained stable at 0.08%, the same as that of the previous
sebelumnya. Sementara itu, pangsa pasar berdasarkan kredit year. Meanwhile, market share based on loans also remained
juga bertahan di level 0,06%. Hal ini menunjukkan bahwa at 0.06%. These matters showed that despite of the growth
meskipun terdapat pertumbuhan penyaluran kredit oleh in lending by Bank Ganesha, a similar increase also occurred
Bank Ganesha, peningkatan serupa juga terjadi di tingkat at industry level, resulting in no significant impact on
industri, sehingga tidak memberikan dampak signifikan the shift in the national market share.
terhadap pergeseran pangsa pasar nasional.
Di sisi lain, jika dibandingkan dengan KBMI 1, pangsa pasar On the other hand, compared to KBMI 1, Bank Ganesha’s
Bank Ganesha pada tahun 2024 mengalami peningkatan di market share in 2024 increased across all key indicators.
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seluruh indikator utama. Pangsa pasar aset naik dari 0,68% The market share of assets increased from 0.68% to 0.72%,
menjadi 0,72%, DPK dari 0,65% menjadi 0,68%, dan kredit DPK increased from 0.65% to 0.68%, and loans increased
dari 0,57% menjadi 0,62%. Capaian ini mencerminkan from 0.57% to 0.62%. These achievements reflected
pertumbuhan yang konsisten dan solid atas kinerja keuangan consistent and solid growth in Bank Ganesha’s financial
Bank Ganesha sepanjang tahun berjalan. performance throughout the year.
Suku Bunga Dasar Bank Prime Lending Rate
Sebagai institusi perbankan yang beroperasi di Indonesia, As a banking institution operating in Indonesia, the Bank
Bank memiliki kewajiban untuk menyampaikan dan is required to submit and publish the Prime Lending Rate
mempublikasikan Suku Bunga Dasar Kredit (SBDK) dalam (SBDK) in Rupiah currency, as stipulated in Financial Services
mata uang Rupiah, sebagaimana diatur dalam Peraturan Authority Regulation No. 37/POJK.03/2019 on Transparency
Otoritas Jasa Keuangan No. 37/POJK.03/2019 tentang and Publication of Bank Reports. This reporting is believed
Transparansi dan Publikasi Laporan Bank. Pelaporan ini to improve good governance practices, encourage
diyakini dapat meningkatkan praktik tata kelola yang baik healthy competition in banking industry, and create
(good governance), mendorong persaingan yang sehat more effective market discipline.
di industri perbankan, serta menciptakan disiplin pasar
(market discipline) yang lebih efektif.
SBDK berfungsi sebagai acuan dalam penetapan suku SBDK serves as a reference in determining loan interest
bunga kredit kepada debitur. Namun, SBDK belum rate for debtors. However, SBDK does not calculate
memperhitungkan komponen estimasi premi risiko, yang the risk premium estimation component, the amount of
besarnya bergantung pada evaluasi Bank atas tingkat risiko which depends on the Bank’s evaluation of the risk level
masing-masing debitur atau kelompok debitur. Bank secara of each debtor or group of debtors. The Bank periodically
berkala melakukan penyesuaian terhadap SBDK, selaras makes adjustments to SBDK, in line with the movement
dengan pergerakan suku bunga acuan BI 7-day (Reverse) in benchmark interest rate BI 7-day (Reverse) Repo Rate.
Repo Rate. Rincian tingkat SBDK Bank diuraikan berikut: The details of the Bank’s SBDK levels are outlined below:
TINGKAT SUKU BUNGA PENGHIMPUNAN DANA RATA-RATA SETAHUN
Annual Average Interest Rate of Funding
(dalam % / in %)
Uraian 2024 2023 Description
Giro Demand Deposits
Rupiah 2,61 1,74 Rupiah
Dolar Amerika Serikat 0,10 1,63 United States Dollar
Tabungan Savings Deposits
Rupiah 2,42 1,96 Rupiah
Dolar Amerika Serikat - - United States Dollar
Deposito Berjangka Time Deposits
Rupiah 5,74 4,26 Rupiah
Dolar Amerika Serikat 4,10 3,06 United States Dollar
TINGKAT SUKU BUNGA DASAR KREDIT RUPIAH PER TAHUN
Rupiah Prime Lending Rate per Year
(dalam % / in %)
Kredit Konsumsi
Kredit Kredit Kredit Kredit Kredit
Consumer Loans
Korporasi Ritel Mikro Kecil Menengah
Uraian Description
Corporate Retail Micro Small Medium KPR Non-KPR
Credit Credit Credit Credit Credit House Loan Non-House Loan
Tahun 2024 8,65 8,65 11,70 10,30 9,10 9,00 13,65 Year 2024
Tahun 2023 8,73 9,70 13,86 N/A N/A 8,19 7,5 Year 2023
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
TINGKAT SUKU BUNGA PINJAMAN RATA-RATA SETAHUN
Annual Average Interest Rate of Lending
(dalam % / in %)
Uraian 2024 2023 Description
Rupiah 10,96 10,75 Rupiah
Dolar Amerika Serikat 5,74 3,42 United States Dollar
Informasi terbaru mengenai SBDK yang berlaku dapat The latest information regarding applicable SBDK is
diakses melalui publikasi di seluruh kantor Bank dan/atau accessible through publications at all Bank offices and/or on
pada situs resmi Bank (www.bankganesha.co.id). the Bank’s official website (www.bankganesha.co.id).
Kinerja Operasional Operational Performance
Produk Simpanan Deposits Products
Produk simpanan merupakan bagian dari DPK yang Deposits products are part of DPK collected by the Bank
dihimpun oleh Bank melalui berbagai jenis giro, tabungan, through various types of demand deposits, savings deposits,
dan deposito berjangka. Kinerja operasional produk and time deposits. The operational performance of
simpanan Bank selama 2 tahun terakhir disajikan sebagai the Bank’s deposits products for the past 2 years is presented
berikut: as follows:
TOTAL REKENING DANA PIHAK KETIGA
Total Accounts of Third-Party Funds
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless stated otherwise)
2024 2023 Pertumbuhan
(Penurunan)
Uraian Growth Description
(Rp) (%) (Rp) (%) (Decrease)
(%)
Giro 817 2,25 817 2,31 0,00 Demand Deposits
Tabungan 32.273 88,90 31.781 89,83 1,55 Savings Deposits
Deposito Berjangka 3.211 8,85 2.782 7,86 15,42 Time Deposits
Total 36.301 100,00 35.380 100,00 2,60 Total
Pada tahun 2024, total rekening DPK yang dihimpun Bank In 2024, the total accounts of DPK collected by the Bank
mengalami peningkatan sebesar 2,60% dari 35.380 unit increased by 2.60% from 35,380 account units in 2023
rekening di tahun 2023 menjadi 36.301 unit rekening di to 36,301 account units in 2024. The total accounts
tahun 2024. Total rekening DPK Bank masih didominasi oleh of the Bank’s DPK were still dominated by savings
produk tabungan dengan proporsi terbesar. deposits product with the largest proportion.
TOTAL DANA PIHAK KETIGA
Total Third-Party Funds
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
(Penurunan)
Uraian Growth Description
(Rp) (%) (Rp) (%) (Decrease)
(%)
Giro 1.550.922 23,31 1.937.370 32,33 (19,95) Demand Deposits
Tabungan 534.826 8,04 546.906 9,13 (2,21) Savings Deposits
Deposito Berjangka 4.568.030 68,65 3.507.763 58,54 30,23 Time Deposits
Total 6.653.778 100,00 5.992.039 100,00 11,04 Total
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pada tahun 2024, Bank mencatat pertumbuhan DPK sebesar In 2024, the Bank recorded DPK’s growth of 11.04%, from
11,04%, dari Rp5,99 triliun pada tahun 2023 menjadi Rp5.99 trillion in 2023 to Rp6.65 trillion. This growth was
Rp6,65 triliun. Pertumbuhan ini terutama didorong oleh mainly driven by the increase in time deposits product
peningkatan pada produk deposito berjangka yang tumbuh which grew significantly by 30.23%.
signifikan sebesar 30,23%.
Produk Pinjaman Loan Products
Produk pinjaman merupakan fasilitas kredit atau pembiayaan Loan products are loan or financing facilities distributed
yang disalurkan Bank kepada pihak ketiga, baik perorangan by the Bank to third parties, both individuals and business
maupun badan usaha, dan diklasifikasikan berdasarkan entities, and are classified by type of loans and economic
jenis kredit serta sektor ekonomi. Sepanjang tahun 2024, sector. Throughout 2024, loan products’ performance
kinerja produk pinjaman menunjukkan perkembangan yang showed development as follows:
diuraikan sebagai berikut:
PINJAMAN BERDASARKAN JENIS KREDIT
Loans by Type of Credit
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Kredit Modal Kerja 3.409.789 67,93 3.040.806 70,13 12,13 Working Capital Loans
Kredit Investasi 652.289 12,99 835.244 19,26 (21,90) Investment Loans
Kredit Konsumsi 957.754 19,08 459.722 10,60 (108,33) Consumer Loans
Total 5.019.832 100,00 4.335.772 100,00 15,78 Total
Per 31 Desember 2024, Bank mencatat total pinjaman sebesar As of December 31, 2024, the Bank recorded total loans
Rp5,02 triliun, meningkat 15,78% dibandingkan dengan posisi of Rp5.02 trillion, an increase of 15.78% compared to
31 Desember 2023 yang sebesar Rp4,34 triliun. Berdasarkan the position of December 31, 2023, of Rp4.34 trillion.
kategori pinjaman yang disalurkan, mayoritas produk Based on the category of loans, the majority of the
pinjaman Bank didominasi oleh kredit modal kerja, yang Bank’s loan products were dominated by working capital
menyumbang 67,93% dari total pinjaman pada tahun 2024. loans, which contributed 67.93% of the total loans in 2024.
PINJAMAN BERDASARKAN SEKTOR EKONOMI
Loans by Economic Sector
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Rupiah Rupiah
Industri Pengolahan 1.325.381 26,40 1.362.940 31,43 (2,76) Processing Industry
Pertambangan dan Penggalian 364.743 7,27 493.165 11,37 (26,04) Mining and Quarrying
Rumah Tangga 953.707 19,00 447.666 10,32 113,04 Household
Perdagangan Besar dan Eceran
Wholesale and Retail Trade Car and
Reparasi dan Perawatan Mobil dan 420.100 8,37 435.763 10,05 (3,59)
Motorcycle Repair and Maintenance
Sepeda Motor
Aktivitas Keuangan dan Asuransi 649.151 12,93 343.697 7,93 88,87 Financial and Insurance Activities
Konstruksi 358.957 7,15 294.879 6,80 21,73 Construction
Real Estat 247.577 4,93 287.896 6,64 (14,00) Real Estate
Pertanian, Kehutanan, dan Perikanan 226.152 4,51 175.302 4,04 29,01 Agriculture, Forestry, and Fishery
Pengangkutan dan Pergudangan 247.621 4,93 152.252 3,51 62,64 Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
62.710 1,25 86.803 2,00 (27,76) Accommodation of Food and Beverage
Makan Minum
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(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Aktivitas Penyewaan dan
Rental and Lease Activities Without
Sewa Guna Usaha Tanpa Hak Opsi,
37.918 0,76 37.808 0,87 0,29 Option Rights, Employment, Travel
Ketenagakerjaan, Agen Perjalanan, dan
Agents, and Other Business Support
Penunjang Usaha Lainnya
Informasi dan Komunikasi 48.633 0,97 30.529 0,70 59,30 Information and Communication
Aktivitas Jasa Lainnya 19.160 0,38 25.139 0,58 (23,78) Other Service Activities
Bukan Lapangan Usaha Lainnya 4.047 0,08 12.056 0,28 (66,43) Not Other Business Fields
Pengelolaan Air, Pengelolaan Air Water Management, Wastewater
Limbah, Pengelolaan dan Daur Ulang 2.709 0,05 3.011 0,07 (10,03) Management, Waste Management and
Sampah, dan Aktivitas Remediasi Recycling, and Remediation Activities
Aktivitas Rumah Tangga sebagai
Household Activities
Pemberi Kerja, Aktivitas yang
as an Employer, Activities that Produce
Menghasilkan Barang dan Jasa oleh 9.092 0,18 2.780 0,06 227.05
Goods and Services by Households that
Rumah Tangga yang Digunakan untuk
are Used to Meet Their Own Needs
Memenuhi Kebutuhan Sendiri
Aktivitas Kesehatan Manusia dan Human Health Activities and
3.764 0,07 1.270 0,03 196,38
Aktivitas Sosial Social Activities
Administrasi Pemerintahan, Government Administration, and
- 0,00 318 0,01 (100,00)
Pertahanan, dan Jaminan Sosial Wajib Mandatory Defense Social Security
Pendidikan 22 0,00 45 0,00 (51,11) Education
Professional, Scientific, and
Aktivitas Profesional, Ilmiah, dan Teknis 65 0,00 44 0,00 47,73
Technical Activities
Kesenian, Hiburan, dan Rekreasi 1.919 0.04 - - 100,00 Art, Entertainment, and Recreation
Pengadaan Listrik, Gas, Uap/Air Panas, Procurement of Electricity, Gas,
205 0,00 - 0,00 100,00
dan Udara Dingin Steam/Hot Water, and Cold Air
Dolar Amerika Serikat United States Dollar
Pertambangan dan Penggalian - 0,00 107.779 2,49 (100,00) Mining and Quarrying
Perdagangan Besar dan Eceran, Wholesale and Retail Trade,
Reparasi, dan Perawatan Mobil dan 36,199 0,72 34.630 0,80 4,53 Car and Motorcycle Repair, and
Sepeda Motor Maintenance
Total 5.019.832 100,00 4.335.772 100,00 15,78 Total
Pada tahun 2024, sektor industri pengolahan memberikan In 2024, the processing industry sector contributed
kontribusi terbesar terhadap portofolio kredit Bank, dengan the most to the Bank’s loan portfolio, with a total
total penyaluran mencapai Rp1,33 triliun atau setara 26,40% distribution of Rp1.33 trillion or equivalent to 26.40%
dari total kredit yang disalurkan. of the total loans.
Layanan Services
Bank menyediakan berbagai layanan perbankan guna The Bank provides various banking services to obtain
memperoleh pendapatan berbasis komisi (fee-based fee-based income. Details on the Bank’s service performance
income). Rincian mengenai kinerja layanan Bank sepanjang throughout 2024 were explained as follows:
tahun 2024 dijelaskan sebagai berikut:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
L/C dan Bank Garansi 20.383 70,71 17.212 66,35 18,42 L/C and Bank Guarantee
ATM 2.918 10,12 3.305 12,74 (11,71) ATM
Kliring 971 3,37 631 2,43 53,88 Clearing
Pemberitahuan Impor Barang 1.555 5,39 1.494 5,76 4,08 Import Declarations
Safe Deposit Box 812 2,82 859 3,31 (5,47) Safe Deposit Box
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Telephone Bills
Pembayaran Telkom 45 0,16 62 0,24 (27,42)
(Telkom Payments)
Pembayaran Listrik PLN Praqtis 22 0,08 22 0,08 0,00 Electricity Bills (PLN Praqtis)
Bancassurance 100 0,35 118 0,45 (15,25) Bancassurance
Keagenan Surat Berharga 801 2,78 654 2,52 22,48 Securities Agency
Internet Banking 1.221 4,24 1.585 6,11 (22,97) Internet Banking
Total 28.828 100,00 25.942 100,00 11,12 Total
Pada tahun 2024, kinerja layanan Bank Ganesha tercatat In 2024, Bank Ganesha’s service performance increased by
mengalami peningkatan sebesar 11,12% menjadi 11.12% to Rp28.83 billion, compared to that of the previous
Rp28,83 miliar, dibandingkan tahun sebelumnya yang year of Rp25.94 billion in 2023. The largest contribution came
tercatat sebesar Rp25,94 miliar pada 2023. Kontribusi from L/C and Bank Guarantee services, which contributed
terbesar layanan L/C dan Bank Garansi, yang menyumbang 70.71% of the total service income.
70,71% dari total pendapatan layanan.
Tinjauan Operasi per Segmen Usaha Operational Overview by Business Segment
Segmen operasional Bank Ganesha dikategorikan Bank Ganesha’s operational segments are categorized by
berdasarkan produk dan layanan yang dikelompokkan ke products and services grouped into the following categories:
dalam kategori sebagai berikut:
1. Produk dan jasa atas transaksi dengan bank lain; 1. Products and services for transactions with other banks;
2. Produk dan jasa atas transaksi dengan nasabah; 2. Products and services for transactions with customers;
3. Produk dan jasa atas transaksi yang dilakukan pada 3. Products and services for transactions made at
divisi treasury, selain transaksi yang dilakukan dengan the treasury division, apart from transactions made with
bank lain dan nasabah; dan other banks and customers; and
4. Merupakan transaksi yang tidak dapat dikelompokkan 4. These are transactions that cannot be categorized into
dalam kategori perbankan, konsumer, dan treasury. banking, consumer, and treasury.
Informasi kinerja Bank Ganesha berdasarkan segmen usaha Bank Ganesha’s performance information based on business
dalam 2 tahun terakhir diuraikan sebagai berikut: segments in the past 2 years is described as follows:
SEGMEN OPERASI
Operating Segment
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
2024
Pendapatan Income
Pendapatan Bunga 45.188 484.377 193.636 - 723.201 Interest Income
Pendapatan Operasional
- 36.724 10.120 14.359 61.203 Other Operating Income
Lainnya
Total 45.188 521.101 203.756 14.359 784.404 Total
Beban Expenses
Beban Bunga 72 248.047 80 10.633 258.832 Interest Expenses
Beban Operasional - 50.981 89 220.442 271.512 Operating Expenses
Total 72 299.028 169 231.075 530.344 Total
Pendapatan/(Beban) Non-Operating Income/
- - 5.466 (4.849) 617
Non Operasional (Expenses)
Laba Sebelum Pajak 45.116 222.073 209.053 (221.565) 254.677 Profit before Tax
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
2023
Pendapatan Income
Pendapatan Bunga 46.103 372.860 173.789 - 592.752 Interest Income
Pendapatan Operasional
- 27.365 9.748 14.775 51.888 Other Operating Income
Lainnya
Total 46.103 400.225 183.537 14.775 644.640 Total
Beban Expenses
Beban Bunga 72 140.640 113 10.208 151.033 Interest Expenses
Beban Operasional - 141.977 18 220.751 362.746 Operating Expenses
Total 72 282.617 131 230.959 513.779 Total
Pendapatan/(Beban) Non Non-Operating Income/
- - 2.764 (4.841) (2.077)
Operasional (Expenses)
Laba Sebelum Pajak 46.032 117.608 186.169 (221.024) 128.784 Profit before Tax
Pertumbuhan (Penurunan) / Growth (%)
Pendapatan Income
Pendapatan Bunga (1,98) 29,91 11,42 - 22,01 Interest Income
Pendapatan Operasional
- 34,20 3,82 (2,82) 17,95 Other Operating Income
Lainnya
Total (1,98) 30,20 11,02 (2,82) 21,68 Total
Beban Expenses
Beban Bunga 0,00 76,37 (29,20) 4,16 71,37 Interest Expenses
Beban Operasional - (64,09) 394,44 (0,14) (25,15) Operating Expenses
Total 0,00 5,81 29,01 0,05 3,22 Total
Pendapatan/(Beban) Non-Operating Income/
- - 97,76 0,17 (129,71)
Non Operasional (Expenses)
Laba Sebelum Pajak (1,99) 88,82 12,29 0,24 97,76 Profit before Tax
Pada tahun 2024, Bank mencatat pertumbuhan pendapatan In 2024, the Bank recorded a growth in operating segment by
segmen operasi sebesar 21,68%, meningkat dari 21.68%, increasing from Rp664.64 billion to Rp784.40 billion.
Rp664,64 miliar menjadi Rp784,40 miliar. Segmen konsumer Consumer segment provided the largest contribution with
memberikan kontribusi terbesar dengan porsi 66,43% atau a portion of 66.43% or Rp521.10 billion, while other
Rp521,10 miliar, sementara segmen lainnya menyumbang segments provided contribution with the lowest income of
pendapatan terendah sebesar Rp14,36 miliar atau Rp14.36 billion or 1.83% of total income.
1,83% dari total pendapatan.
Di sisi lain, total beban segmen operasi pada tahun 2024 On the other hand, the total expenses of operating
mencapai Rp530,34 miliar lebih tinggi dibandingkan tahun segment in 2024 reached Rp530.34 billion, higher than
sebelumnya yang sebesar Rp513,78 miliar. Beban terbesar Rp513.78 billion in the previous year. The largest expense
tercatat pada segmen konsumer, yakni Rp299,03 miliar atau was recorded in consumer segment of Rp299.03 billion
56,38%, sedangkan beban terendah berasal dari segmen or 56.38%, while the lowest expense came from banking
perbankan, yang mencapai Rp72 juta atau 0,01%. segment, which reached Rp72 million or 0.01%.
Sejalan dengan peningkatan pendapatan segmen operasi, In line with the increase in operating segment income,
laba sebelum pajak segmen operasi turut mengalami the profit before tax of operating segment also
peningkatan sebesar 97,76% dari Rp128,78 miliar menjadi increased by 97.76% from Rp128.78 billion to Rp254.68
Rp254,68 miliar. Laba sebelum pajak tertinggi diperoleh billion. The highest profit before tax was obtained
oleh segmen konsumer dengan mencatatkan laba sebelum by consumer segment by recording a profit before
pajak sebesar Rp222,07 miliar. tax of Rp222.07 billion.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
TINJAUAN KEUANGAN
Financial Overview
Tinjauan keuangan menyajikan informasi mengenai analisis The financial review presents information related to
dan pembahasan manajemen berdasarkan laporan keuangan management discussion and analysis based on the Bank’s
Bank, yang disusun sesuai dengan prinsip akuntansi financial statements, prepared in accordance with the generally
keuangan yang berlaku umum di Indonesia untuk tahun yang accepted financial accounting principles in Indonesia for
berakhir pada 31 Desember 2024. Laporan Keuangan Bank the year ended December 31, 2024. The Bank’s Financial
telah diaudit oleh KAP Purwantono, Sungkoro & Surja dan Statements were audited by KAP Purwantono, Sungkoro & Surja
memperoleh opini wajar dalam semua hal yang material. and obtained unqualified opinion in all material respects.
Laporan Posisi Keuangan
Statements of Financial Position
ASET
Assets
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2023 2022 Increase (Decrease)
Uraian Description
(Rp) (%)
Aset Keuangan Financial Assets
Kas 45.628 43.763 1.865 4,26 Cash
Giro pada Bank Indonesia 372.189 450.009 (77.820) (17,29) Current Accounts with Bank Indonesia
Current Accounts with Other Banks -
Giro pada Bank Lain - Pihak Ketiga 378.669 745.211 (366.542) (49,19)
Third Parties
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
1.636.563 1.084.937 551.626 50,84
dan Bank Lain - Pihak Ketiga Other Banks - Third Parties
Efek-Efek - Pihak Ketiga 2.837.347 1.482.867 1.354.480 91,34 Securities - Third Parties
Efek-Efek yang Dibeli dengan Securities Purchased under
- 1.150.667 (1.150.667) (100,00)
Janji Dijual Kembali - Pihak Ketiga Agreement to Resell - Third Parties
Kredit - Neto 4.780.131 4.137.955 642.176 15,52% Loans - Net
Pihak Berelasi 31.700 34.364 (2.664) (7,75) Related Parties
Pihak Ketiga 4.748.431 4.103.591 644.840 15,71 Third Parties
Tagihan Akseptasi 11.617 - 11.617 100,00 Acceptance Receivables
Total Aset Keuangan 10.062.144 9.095.409 966.735 10,63 Total Financial Assets
Aset Non Keuangan Non-Financial Assets
Aset Tetap – Neto 63.141 61.547 1.549 2,59 Fixed Assets – Net
Aset Hak Guna – Neto 12.346 18.937 (6.591) (34,80) Right of Use Assets – Net
Aset Tak Berwujud - Neto 10.703 11.447 (744) (6,50) Intangible Assets - Net
Aset Pajak Tangguhan 104.037 105.146 (1.109) (1,05) Deferred Tax Assets
Aset Lain-Lain – Neto 105.879 109.823 (3.944) (3,59) Other Assets – Net
Total Aset Non Keuangan 296.106 306.900 (10.794) (3,52) Total Non-Financial Assets
Total Aset 10.358.250 9.402.309 955.941 10,17 Total Assets
Total Aset Total Assets
Bank membukukan total aset pada tahun 2024 sebesar The Bank recorded total assets in 2024 of Rp10.36 trillion,
Rp10,36 triliun, lebih tinggi 10,17% dibandingkan tahun 2023 10.17% higher than Rp9.40 trillion in 2023. This increase was
yang mencapai Rp9,40 triliun. Peningkatan ini terutama mainly due to the total financial assets that increased by
dipengaruhi oleh total aset keuangan yang meningkat sebesar 10.63%.
10,63%.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Total Aset Keuangan Total Financial Assets
Total aset keuangan Bank pada akhir tahun 2024 sebesar The Bank’s total financial assets at the end of 2024 were
Rp10,06 triliun tercatat meningkat sebesar 10,63% dari Rp10.06 trillion, recorded an increase of 10.63% from
tahun 2023 yang sebesar Rp9,10 triliun. Hal ini dipengaruhi Rp9.10 trillion in 2023. This was due to an increase in
oleh peningkatan efek-efek pihak ketiga sebesar 91,34%. third-party securities of 91.34%.
Total Aset Non-Keuangan Total Non-Financial Assets
Total aset non-keuangan Bank tahun 2024 sebesar The Bank’s total non-financial assets in 2024 were
Rp296,11 miliar, menurun 3,52% dibandingkan tahun Rp296.11 billion, decreasing by 3.52% compared to
2023 mencapai Rp306,90 miliar. Penurunan total aset Rp306.90 billion in 2023. The decrease in total non-financial
non-keuangan dikontribusikan oleh aset hak guna – neto assets was contributed by right-of-use assets - net which
yang menurun sebesar 34,80%. decreased by 34.80%.
LIABILITAS
Liabilities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2023 2022 Increase (Decrease)
Uraian Description
(Rp) (%)
Liabilitas Keuangan Financial Liabilities
Liabilitas Segera 140.958 11.873 129.085 1.087,21 Liabilities due Immediately
Simpanan 6.653.778 5.992.039 661.739 11,04 Deposits
Pihak Berelasi 141.572 69.371 72.201 104,08 Related Parties
Pihak Ketiga 6.512.206 5.922.668 589.538 9,95 Third Parties
Simpanan dari Bank Lain - Deposits from Other Banks -
2.143 2.238 (95) (4,24)
Pihak Ketiga Third Parties
Kewajiban Akseptasi 11.619 - 11.619 100,00 Acceptance Liabilities
Liabilitas Lain-Lain 63.944 69.775 (5.831) (8,36) Other Liabilities
Total Liabilitas Keuangan 6.872.442 6.075.925 796.517 13,11 Total Financial Liabilities
Liabilitas Non Keuangan Non-Financial Liabilities
Utang Pajak 10.315 53.600 (43.285) (80,76) Taxes Payable
Liabilitas Imbalan Pasca Kerja 30.212 28.582 1.630 5,70 Post-Employment Benefits Obligation
Total Liabilitas Non Keuangan 40.527 82.182 (41.655) (50,69) Total Non-Financial Liabilities
Total Liabilitas 6.912.969 6.158.107 754.862 12,26 Total Liabilities
Total Liabilitas Total Liabilities
Per akhir tahun 2024, total liabilitas Bank tercatat sebesar As of the end of 2024, the Bank’s total liabilities were
Rp6,91 triliun, mengalami peningkatan sebesar 12,26% recorded at Rp6.91 trillion, an increase of 12.26% compared
dibandingkan tahun 2023 yang sebesar Rp6,16 triliun. to Rp6.16 trillion in 2023. This increase was mainly driven by
Peningkatan ini terutama didorong oleh total liabilitas the total financial liabilities that increased by 13.11%.
keuangan yang meningkat sebesar 13,11%.
Total Liabilitas Keuangan Total Financial Liabilities
Total liabilitas keuangan Bank per 31 Desember 2024 tercatat The Bank’s total financial liabilities as of December 31, 2024,
mengalami peningkatan sebesar 13,11%, dari sebelumnya increased by 13.11%, from previously Rp6.08 trillion as of
Rp6,08 triliun triliun per 31 Desember 2023 menjadi December 31, 2023, to Rp6.87 trillion in 2024. This was due
Rp6,87 triliun pada 2024. Hal ini disebabkan oleh peningkatan to an increase in deposits of 11.04% in 2024.
simpanan sebesar 11,04% di tahun 2024.
PT Bank Ganesha Tbk
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Total Liabilitas Non-Keuangan Total Non-Financial Liabilities
Total liabilitas non-keuangan tahun 2024 sebesar The total non-financial liabilities in 2024 were
Rp40,53 miliar, menurun 50,69% dibandingkan dengan Rp40.53 billion, a decrease of 50.69% compared to
tahun 2023 yang mencapai Rp82,18 miliar. Penurunan Rp82.18 billion in 2023. Such decrease was mainly due to
tersebut khususnya berasal dari utang pajak yang menurun taxes payable that decreased by 80.76% from previously
sebesar 80,76% dari sebelumnya tercatat Rp53,60 miliar Rp53.60 billion to Rp10.32 billion.
menjadi Rp10,32 miliar.
EKUITAS
Equity
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Modal Saham 2.397.100 2.397.100 0 0,00 Share Capital
Tambahan Modal Disetor 692.110 692.110 0 0,00 Additional Paid-In Capital
Surplus Revaluasi Aset Tetap – Neto 36.784 - 3.038 9,00 Revaluation Surplus of Fixed Assets – Net
Perubahan Nilai Wajar dari Keuangan Fair Value Changes of Securities
yang Diukur pada Nilai Wajar Melalui (9.905) 33.746 (4.563) 85,42 Measured at Fair Value Through Other
Penghasilan Komprehensif Lain Comprehensive Income
Pengukuran Kembali Program Remeasurement of Defined Benefit
(15.760) (5.342) 890 (5,35)
Imbalan Pasti -Neto Plan - Net
Saldo Laba 344.952 126.588 201.714 140,82 Retained Earnings
Total Ekuitas 3.445.281 3.244.202 201.079 6,20 Total Equity
Total Ekuitas Total Equity
Total ekuitas Bank pada tahun 2024 sebesar Rp3,45 triliun, The Bank’s total equity in 2024 was Rp3.45 trillion,
tercatat meningkat sebesar 6,20% dari tahun 2023 yang an increase of 6.20% from Rp3.24 trillion in 2023. This was
sebesar Rp3,24 triliun. Hal ini terjadi terutama karena mainly due to an increase in retained earnings of 140.82%.
peningkatan saldo laba sebesar 140,82%.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Pendapatan Bunga 723.201 592.752 130.449 22,01 Interest Income
Beban Bunga - Neto 258.832 151.033 107.799 71,37 Interest Expenses - Net
Pendapatan Bunga - Neto 464.369 441.719 22.650 5,13 Interest Income - Net
Pendapatan Operasional Lainnya 61.203 51.888 9.315 17,95 Other Operating Income
Beban Kerugian Penurunan Nilai 50.344 141.193 (90.849) (64,34) Provision for Impairment Losses
Beban Operasional Lainnya 221.168 221.553 (385) (0,17) Other Operating Expenses
Beban Operasional Lainnya - Neto 210.309 310.858 (100.549) (32,35) Other Operating Expenses - Net
Laba Operasional 254.060 130.861 123.199 94,14 Income from Operations
Pendapatan (Beban)
617 2.077 2.694 129,71 Non-Operating Expenses - Net
Non-Operasional – Neto
Laba Sebelum Pajak Penghasilan 254.677 128.784 125.893 97,76 Profit Before Income Tax
Beban Pajak Penghasilan 52.963 24.819 28.144 113,40 Tax Expense
Laba Bersih Tahun Berjalan yang Net Profit for the Year Attributable
201.714 103.965 97.749 94,02
Diatribusikan kepada: to:
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(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Pemilik Entitas Induk - - - - Owners of the Entity
Kepentingan Non Pengendali - - - - Non-Controlling Interests
Keuntungan (Kerugian) Komprehensif Other Comprehensive Income for
(635) 1.475 (2.110) (143,05)
Lain Tahun Berjalan - Neto the Year - Net
Jumlah Laba Komprehensif Tahun Total Comprehensive Income for
201.709 105.440 95.639 90,70
Berjalan yang Diatribusikan kepada: the Year Attributable to:
Pemilik Entitas Induk - - - - Owners of the Entity
Kepentingan Non Pengendali - - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
8.4 5,0 3,4 68,00
(dalam Rupiah penuh) (in full Rupiah)
PENDAPATAN DAN BEBAN OPERASIONAL
Income and Expenses from Operations
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Pendapatan Bunga 723.201 592.752 130.449 22,01 Interest Income
Rupiah 641.147 528.752 112.395 21,26 Rupiah
Valuta Asing 82.054 64.000 18.054 28,21 Foreign Currencies
Beban Bunga – Neto 258.832 151.033 107.799 71,37 Interest Expenses - Net
Bunga 248.198 140.825 107.373 76,25 Interest Expenses
Premi Program Penjaminan Premium on Deposit Guarantee
10.633 10.208 426 4,17
Simpanan Program
Total Pendapatan Bunga - Neto 464.369 441.719 22.650 5,13 Total Interest Income - Net
Pendapatan Bunga - Neto Interest Income - Net
Pada tahun 2024, Bank mencatatkan pendapatan In 2024, the Bank recorded net interest income of
bunga – neto sebesar Rp464,37 miliar, meningkat sebesar Rp464.37 billion, an increase of 5.13% compared to
5,13% dibandingkan tahun 2023 sebesar Rp441,72 miliar. Rp441.72 billion in 2023. This increase came from interest
Peningkatan ini berasal dari pendapatan bunga yang income which increased by 22.01% from previously
meningkat sebesar 22,01% dari sebelumnya Rp592,75 miliar Rp592.75 billion to Rp723.20 billion.
menjadi Rp723,20 miliar.
Pendapatan Bunga Interest Income
Hingga akhir tahun 2024, pendapatan bunga Bank mencapai As of the end of 2024, the Bank’s interest income reached
Rp723,20 miliar, meningkat sebesar 22,01% dibandingkan Rp723.20 billion, an increase of 22.01% compared to
tahun sebelumnya yang tercatat sebesar Rp592,75 miliar. Rp592.75 billion in the previous year. This growth was
Pertumbuhan ini didorong oleh kenaikan pendapatan driven by the increase in interest income in Rupiah currency
bunga dalam mata uang Rupiah sebesar 21,26% serta of 21.26% and interest income in foreign currency that
pendapatan bunga dalam valuta asing yang meningkat increased by 28.21%.
sebesar 28,21%.
Beban Bunga - Neto Interest Expenses - Net
Pada akhir tahun 2024, beban bunga – neto tercatat sebesar At the end of 2024, the net interest expenses were recorded
Rp258,83 miliar, meningkat 71,37% dibandingkan tahun at Rp258.83 billion, an increase of 71.37% compared
sebelumnya yang sebesar Rp151,03 miliar. Kenaikan ini to Rp151.03 billion in the previous year. This increase
terutama disebabkan oleh peningkatan beban bunga sebesar was mainly due to the increase in interest expenses
76,25%, seiring dengan pertumbuhan DPK. of 76.25%, in line with the growth of DPK.
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PENDAPATAN OPERASIONAL LAINNYA
Other Operating Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Commissions and Fees from
Provisi dan Komisi selain Kredit – Neto 27.862 24.749 3.113 12,58
Transactions Other than Loans – Net
Pendapatan Jasa Administrasi dan
1.247 1.630 (383) (23,50) Administration Fees and Penalties
Penalti
(Kerugian) Keuntungan Transaksi (Loss) Gain on Foreign Exchange
(283) 2.330 (2.613) (112,15)
Valuta Asing – Neto Transactions – Net
Keuntungan Neto Penjualan Efek 11.945 7.336 4.609 62,83 Net Gain on Sale of Securities
Lain-Lain 20.432 15.843 4.589 28,97 Others
Total Pendapatan Operasional
61.203 51.888 9.315 17,95 Total Other Operating Income
Lainnya
Per 31 Desember 2024, pendapatan operasional lainnya As of December 31, 2024, the Bank’s other operating
Bank tercatat sebesar Rp61,20 miliar, meningkat 17,95% income was recorded at Rp61.20 billion, an increase
dibandingkan Rp51,89 miliar pada tahun 2023. Peningkatan of 17.95% compared to Rp51.89 billion in 2023. This
ini terutama berasal dari kenaikan keuntungan neto increase mainly came from the increase in net gain
penjualan efek yang tumbuh signifikan sebesar 62,83%. on sale of securities that grew significantly by 62.83%.
BEBAN KERUGIAN PENURUNAN NILAI
Provision for Impairment Losses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Aset Keuangan (44.044) (140.998) (96.954) (68,76) Financial Assets
Aset Non Keuangan (6.300) (195) 6.105 3.130,77 Non-Financial Assets
Total Beban Kerugian Penurunan Total Provision for Impairment
(50.344) (141.193) (90.849) (64,34)
Nilai Losses
Beban kerugian penurunan nilai Bank mengalami The Bank’s provision for impairment losses decreased by
penurunan sebesar 64,34% menjadi Rp50,34 miliar pada 64.34% to Rp50.34 billion in 2024 from Rp141.19 billion in
tahun 2024 dari Rp141,19 miliar di tahun 2023. Hal tersebut 2023. This was affected by a decrease in impairment loss on
dipengaruhi oleh penurunan beban kerugian pada aset financial assets by 68.76%.
keuangan sebesar 68,76%.
BEBAN OPERASIONAL LAINNYA
Other Operating Expenses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Umum dan Administrasi 63.637 61.041 2.596 4,25 General and Administrative
Tenaga Kerja 152.390 157.027 (4.637) (2,95) Personnel
Lain-Lain 5.141 3.485 1.656 47,52 Others
Total Beban Operasional Lainnya 221.168 221.553 (385) (0,17) Total Other Operating Expenses
Beban Operasional Lainnya - Neto 210.309 310.858 (100.549) (32,35) Other Operating Expenses - Net
Laba Operasional 254.060 130.861 123.199 94,14 Income from Operations
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Beban Operasional Lainnya Other Operating Expenses
Pada tahun 2024, beban operasional lainnya Bank In 2024, the Bank’s other operating expenses were recorded
tercatat sebesar Rp221,17 miliar, sedikit menurun sebesar at Rp221.17 billion, a slight decrease of 0.17% compared to
0,17% dibandingkan tahun sebelumnya yang sebesar that of the previous year of Rp221.55 billion. This decrease
Rp221,55 miliar. Penurunan ini terutama disebabkan oleh was mainly due to personnel expense, which decreased by
beban tenaga kerja, yang menurun sebesar 2,95% menjadi 2.95% to Rp152.39 billion from Rp157.03 billion in 2023.
Rp152,39 miliar dari Rp157,03 miliar pada tahun 2023.
Laba Operasional Income from Operations
Laba operasional Bank pada tahun 2024 mengalami The Bank’s income from operations in 2024 increased by
peningkatan sebesar 94,14%, dari sebelumnya Rp130,86 miliar 94.14%, from Rp130.86 billion to Rp254.06 billion. This was
menjadi Rp254,06 miliar. Hal ini terutama disebabkan oleh mainly due to an increase in net interest income by 5.13%.
meningkatnya pendapatan bunga – neto sebesar 5,13%.
PENDAPATAN (BEBAN) NON-OPERASIONAL – NETO
Non-Operating Expenses - Net
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Keuntungan Pelepasan Aset Tetap
182 1.091 (909) (83,32) Gain on Disposals of Fixed Assets – Net
– Neto
Kerugian Penjualan Agunan yang
- (1.239) 1.239 100,00 Loss on Sales for Foreclosed Asset
Diambil Alih
Beban Administrasi Agunan yang Administrative Expenses of Foreclosed
(12) (413) 401 97,09
Diambil Alih Properties
Lain-Lain – Neto 447 1.516 1.963 129,49 Others - Net
Pendapatan (Beban) Non-Operating Income (Expenses)
617 2.077 2.694 129,71
Non-Operasional – Neto - Net
Laba sebelum Pajak Penghasilan 254.677 128.784 125.893 97,76 Profit Before Income Tax
Pendapatan (Beban) Non-Operasional - Neto Non-Operating Income (Expenses) - Net
Pada tahun 2024, Bank mencatat pendapatan In 2024, the Bank recorded non-operating income - net
non-operasional – neto sebesar Rp617 juta, meningkat of Rp617 million, an increase of 129.71% compared to
129,71% dibandingkan tahun sebelumnya yang mencatatkan the previous year which recorded expenses of Rp2.08 billion.
beban sebesar Rp2,08 miliar. Peningkatan tersebut Such increase mainly came from others that increased by
terutama bersumber dari lain-lain yang meningkat sebesar 129.49%.
129,49%.
Laba sebelum Pajak Penghasilan Profit before Income Tax
Laba sebelum pajak penghasilan Bank tahun 2024 The Bank’s profit before income tax in 2024 reached
mencapai Rp254,68 miliar, meningkat 97,76% dibandingkan Rp254.68 billion, an increase of 97.76% compared to
dengan tahun 2023 yang sebesar Rp128,78 miliar. Rp128.78 billion in 2023. The increase in profit before income
Peningkatan laba sebelum pajak penghasilan sejalan tax was in line with the increase in income from operations
dengan peningkatan laba operasional sebesar 94,14% dan of 94.14% and net non-operating income of 129.71%.
pendapatan non-operasional neto sebesar 129,71%.
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BEBAN PAJAK PENGHASILAN
Tax Expense
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Pajak Kini 49.263 73.209 (23.496) (32,71) Current Tax
Pajak Tangguhan 3.700 (48.390) 52.090 107,65 Deferred Tax
Total Beban Pajak Penghasilan - Neto 52.963 24.819 28.144 113,40 Total Income Tax Expense - Net
Laba Bersih Tahun Berjalan 201.714 103.965 97.749 94,02 Profit for the Year
Beban Pajak Penghasilan Income Tax Expense
Sepanjang tahun 2024, beban pajak penghasilan Bank Throughout 2024, the Bank’s income tax expense reached
mencapai Rp52,96 miliar, meningkat 113,40% jika dibandingkan Rp52.96 billion, an increase of 113.40% compared to
dengan tahun 2023 yang sebesar Rp24,82 miliar. Peningkatan Rp24.82 billion in 2023. This increase was mainly
ini terutama disebabkan oleh pajak tangguhan yang meningkat due to deferred tax that increased by 107.65%.
sebesar 107,65%.
Laba Tahun Berjalan Profit for the Year
Pada akhir tahun 2024, laba tahun berjalan Bank mencapai At the end of 2024, the Bank’s profit for the year reached
Rp201,71 miliar, mencatatkan pertumbuhan signifikan sebesar Rp201.71 billion, recording a significant growth of 94.02%
94,02% dibandingkan dengan Rp103,97 miliar pada tahun compared to Rp103.97 billion in 2023. This increase was
2023. Peningkatan ini terutama didorong oleh pertumbuhan mainly driven by the strong growth of interest income
pendapatan bunga yang kuat di sepanjang tahun 2024. throughout 2024.
PENGHASILAN KOMPREHENSIF LAIN
Other Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Pos-pos yang Tidak akan Items not to be Reclassified to
Direklasifikasi ke Laba Rugi: Profit or Loss:
Surplus Revaluasi Aset Tetap 2.527 - 2.527 100,00 Gain on Revaluation of Fixed Assets
Pajak Penghasilan Terkait 511 - 511 100,00 Related Income Tax
Sub Total 3.038 - 3.038 100,00 Sub Total
Pengukuran Kembali atas Remeasurement of Defined
351 (1.704) 2.055 120,60
Kewajiban Imbalan Pasti Benefit Obligation
Pajak Penghasilan Terkait 539 324 215 66,36 Related Income Tax
Sub Total 890 (1.380) 2.270 164,49 Sub Total
Pos-pos yang Akan Direklasifikasi Items to be Reclassified to Profit
ke Laba Rugi: or Loss:
Keuntungan (Kerugian) Bersih
Net Gain (Losses) on Changes in Fair
atas Efek-efek yang Diukur pada
(6.104) 3.525 (9.629) (273,16) Value of Securities Fair-Value through
Nilai Wajar melalui Penghasilan
Other Comprehensive Income
Komprehensif Lain
Pajak Penghasilan Terkait 1.541 (670) 2.211 330,00 Related Income Tax
Sub Total (4.563) 2.855 (7.418) (259,82) Sub Total
Keuntungan (Kerugian) Komprehensif Other Comprehensive Gain (Loss)
(635) 1.475 (2.110) (143,05)
Lain Tahun Berjalan – Neto for the Year - Net
Total Laba Komprehensif Tahun Total Comprehensive Income for
201.079 105.440 95.639 90,70
Berjalan the Year
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
8,4 5,0 3,4 68,00
(dalam Rupiah penuh) (in full Rupiah)
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Keuntungan (Kerugian) Komprehensif Lain Other Comprehensive Gain (Loss) for
Tahun Berjalan - Neto the Year – Net
Pada tahun 2024, Bank membukukan kerugian komprehensif In 2024, the Bank recorded other comprehensive losses
lain tahun berjalan - neto sebesar Rp635 juta. Jumlah tersebut for the current year - net of Rp635 million. This amount
turun sebesar 143,05% dibandingkan tahun 2023 yang decreased by 143.05% compared to 2023 which recorded
mencatatkan keuntungan sebesar Rp1,48 miliar. Penurunan a profit of Rp1.48 billion. The decrease was mainly due to
tersebut terutama disebabkan adanya kerugian bersih atas net losses on changes in fair value of securities fair-value
efek-efek yang diukur pada nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain.
Total Laba Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Total laba komprehensif tahun berjalan Bank pada tahun The Bank’s total comprehensive income for the year
2024 meningkat sebesar 90,70% menjadi Rp201,08 miliar, in 2024 increased by 90.70% to Rp201.08 billion,
dibandingkan Rp105,44 miliar pada 2023. Kenaikan ini sejalan compared to Rp105.44 billion in 2023. This increase was
dengan pertumbuhan laba tahun berjalan di tahun 2024. in line with the growth in profit for the year in 2024.
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
Pada tahun 2024, laba per saham dasar/dilusian Bank In 2024, the Bank’s basic/diluted earnings per share reached
mencapai Rp8,4 meningkat 68,00% dibandingkan dengan Rp8.4, an increase of 68.00% compared to Rp5.0 in 2023.
tahun 2023 sebesar Rp5,0.
Laporan Arus Kas
Statements of Cash Flows
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
2024 2023 Increase (Decrease)
Uraian Description
(Rp) (%)
Cash Flows from (for) Operating
Arus Kas dari (untuk) Aktivitas Operasi 128.084 (1.089.925) 1.218.008 (111,75)
Activities
Arus Kas untuk Aktivitas Investasi (8.124) (7.426) 697 9,38 Cash Flows for Investing Activities
Arus Kas untuk Aktivitas Pendanaan (11.003) (7.698) 3.305 42,93 Cash Flows for Financing Activity
Kenaikan (Penurunan) Neto Kas Net Increase (Decrease) in Cash and
108.957 (1.105.049) 1.214.006 109,86
dan Setara Kas Cash Equivalents
Cash and Cash Equivalents at
Kas dan Setara Kas Awal Tahun 2.324.357 3.429.406 (1.105,049) (32,22)
Beginning of Year
Cash and Cash Equivalents at
Kas dan Setara Kas Akhir Tahun 2.433.314 2.324.357 108.957 4,69
End of Year
Arus Kas dari (untuk) Aktivitas Operasi Cash Flows from (for) Operating Activities
Pada tahun 2024, Bank membukukan kas neto yang diperoleh In 2024, the Bank recorded net cash provided by operating
aktivitas operasi sebesar Rp128,08 miliar. Jumlah tersebut activities of Rp128.08 billion. This amount increased by
meningkat 111,75% dibandingkan tahun sebelumnya yang 111.75% compared to the previous year which recorded
mencatatkan kas neto yang digunakan untuk aktivitas net cash used in operating activities of Rp1.09 trillion. This
operasi sebesar Rp1,09 triliun. Kondisi ini dipengaruhi condition was mainly affected by securities purchased under
terutama oleh efek-efek yang dibeli dengan janji dijual agreement to resell which increased by 399.66%.
kembali yang meningkat sebesar 399,66%.
Arus Kas untuk Aktivitas Investasi Cash Flows for Investing Activities
Kas neto yang digunakan untuk aktivitas investasi pada The net cash used for investing activities in 2024 was
tahun 2024 sebesar Rp8,12 miliar, meningkat sebesar 9,38% Rp8.12 billion, an increase of 9.38% compared to
dibandingkan tahun 2023 yang sebesar Rp7,43 miliar. Rp7.43 billion in 2023. This was mainly affected by a decrease
Hal tersebut dipengaruhi terutama oleh menurunnya in the proceeds from sale of fixed assets by 66.09%.
hasil penjualan aset tetap sebesar 66,09%.
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Arus Kas untuk Aktivitas Pendanaan Cash Flows for Financing Activity
Per 31 Desember 2024, Bank mencatatkan kas neto keluar As of December 31, 2024, the Bank recorded net cash
yang digunakan untuk aktivitas pendanaan sebesar outflow used in financing activity of Rp11.00 billion,
Rp11,00 miliar, meningkat 42,93% dibandingkan an increase of 42.93% compared to Rp7.70 billion in
per 31 Desember 2023 yang sebesar Rp7,70 miliar. Hal December 31, 2023. This was due to the increase in lease
tersebut dikarenakan meningkatnya pembayaran liabilitas liabilities paid in 2024.
sewa di tahun 2024.
Rasio Keuangan Financial Ratios
Bank senantiasa mematuhi seluruh regulasi yang The Bank always complies with all regulations set by
ditetapkan oleh Otoritas Jasa Keuangan, Bank Indonesia, the Financial Services Authority, Bank Indonesia, and other
serta ketentuan peraturan perundang-undangan lainnya relevant laws and regulations. To fulfill such commitment,
yang relevan. Dalam rangka memenuhi komitmen tersebut, the Bank consistently maintains financial ratios so that
Bank secara konsisten menjaga rasio-rasio keuangan agar they remain in accordance with the standards set by
tetap sesuai dengan standar yang telah ditetapkan oleh the regulator. Information on the Bank’s financial ratios for
regulator. Informasi mengenai rasio keuangan Bank untuk 2023 and 2024 is presented in the following table:
tahun 2023 dan 2024 disajikan dalam tabel berikut:
(dalam % / in %)
Uraian 2024 2023 Description
Rasio Kinerja Performance Ratio
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio (CAR) dengan Memperhitungkan Risiko Capital Adequacy Ratio (CAR) by Calculating Credit Risk
74,83 94,67
Kredit dan Risiko Operasional and Operational Risk
Capital Adequacy Ratio (CAR) dengan Memperhitungkan Risiko Capital Adequacy Ratio (CAR) by Calculating Credit Risk,
72,55 94,38
Kredit, Risiko Pasar, dan Risiko Operasional Market Risk, and Operational Risk
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non Produktif Bermasalah Non-Performing Earning Assets and Non-Performing
0,99 1,30
terhadap Total Aset Produktif dan Aset Non Produktif Non-Earning Assets to Total Earning and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif 0,62 0,82 Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan Allowance for Impairment Losses (CKPN) of Financial Assets
2,65 2,40
terhadap Aset Produktif to Earning Assets
Non-Performing Loans (NPL) – Neto* 0,09 0,20 Non-Performing Loans (NPL) – Net*
Non-Performing Loans (NPL) – Bruto* 1,16 1,62 Non-Performing Loans (NPL) – Gross*
Rasio Kepatuhan Compliance Ratio
Persentase Pelanggaran BMPK Percentage of LLL Violation
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
Persentase Pelampauan BMPK Percentage of LLL Excess
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
Giro Wajib Minimum Statutory Reserve Requirement
Primer - Rupiah 6,44 9,18 Primary - Rupiah
Sekunder - Rupiah 36,58 67,23 Secondary - Rupiah
Valuta Asing 4,01 4,07 Foreign Currencies
Posisi Devisa Neto 0,50 0,17 Net Open Position
* Sesuai dengan Surat Edaran Bank Indonesia No. 13/30/DPNP tanggal 16 Desember 2011, perhitungan NPL tidak termasuk kredit kepada bank lain.
As per Bank Indonesia Circular No. 13/30/DPNP dated December 16, 2011, NPL calculation does not include loans to other banks.
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Rasio Permodalan Capital Ratio
Capital Adequacy Ratio (CAR) merupakan salah satu Capital Adequacy Ratio (CAR) is one main indicator in
indikator utama dalam menilai tingkat permodalan Bank, assessing the Bank’s capital level, which reflects the Bank’s
yang mencerminkan kemampuan Bank dalam menyerap ability to absorb potential losses arising from various types
potensi kerugian yang timbul dari berbagai jenis risiko, of risks, including credit risk, market risk, and operational
termasuk risiko kredit, risiko pasar, dan risiko operasional. risk. Throughout 2024, the Bank continued to maintain
Sepanjang tahun 2024, Bank senantiasa menjaga kecukupan capital adequacy at a sound level and in accordance with
modal pada tingkat yang sehat dan sesuai ketentuan. Hal regulations. This is reflected in the CAR ratio at 72.55%,
ini tercermin dari rasio CAR yang tercatat sebesar 72,55%, far above the minimum limit set by the regulator. This
jauh di atas batas minimum yang ditetapkan oleh regulator. achievement reflects the Bank’s strong capital position
Capaian ini mencerminkan kuatnya posisi permodalan and commitment to implementing prudential principle to
Bank serta komitmen dalam menerapkan prinsip kehati- maintain business stability and sustainability.
hatian guna menjaga stabilitas dan keberlanjutan usaha.
Rasio Aset Produktif Earning Assets Ratio
Pada tahun 2024, rasio aset produktif bermasalah dan aset In 2024, the ratio of non-performing earning assets and
non-produktif bermasalah terhadap total aset produktif dan non-performing non-earning assets to total earning and
non-produktif tercatat sebesar 0,99%. Sementara itu, rasio non-earning assets was recorded at 0.99%. Meanwhile,
aset produktif bermasalah terhadap total aset produktif the ratio of non-performing earning assets to total earning
mencapai 0,62%, dan CKPN aset keuangan terhadap aset assets reached 0.62%, and CKPN of financial assets to
produktif berada di angka 2,65%. earning assets was at 2.65%.
Selain itu, NPL neto pada tahun 2024 tercatat sebesar 0,09%, Furthermore, net NPL in 2024 was recorded at 0.09%,
menunjukkan perbaikan dibandingkan tahun 2023 yang showing an improvement compared to 2023 which reached
mencapai 0,20%. Sedangkan NPL bruto mencapai 1,16%, lebih 0.20%. Meanwhile, gross NPL reached 1.16%, better than
baik dibandingkan tahun sebelumnya yang sebesar 1,62%. that of the previous year of 1.62%.
Rasio Kepatuhan Compliance Ratio
Pada tahun 2024, Bank mencatat rasio GWM Primer untuk In 2024, the Bank recorded the Primary GWM ratio for
mata uang Rupiah sebesar 6,44%, sementara GWM Sekunder the Rupiah currency of 6.44%, while the Secondary GWM
untuk mata uang Rupiah mencapai 36,58%. Sementara for Rupiah currency reached 36.58%. Meanwhile, GWM for
itu, GWM untuk valuta asing sebesar 4,01%. Capaian ini foreign currency was 4.01%. This achievement reflects Bank
mencerminkan kepatuhan Bank Ganesha terhadap ketentuan Ganesha’s compliance with the regulations set by Bank
yang ditetapkan oleh Bank Indonesia, bahkan melampaui Indonesia, even exceeding the minimum required limit, thus
batas minimum yang diwajibkan, sehingga mencerminkan reflecting liquidity that is managed prudently and optimally.
likuiditas yang dikelola secara pruden dan optimal.
Di sisi lain, rasio PDN pada tahun 2024 tercatat sebesar On the other hand, the NOP ratio in 2024 was recorded
0,50%, meningkat dibandingkan posisi tahun 2023 yang at 0.50%, an increase compared to the position in 2023
sebesar 0,17%. Meskipun mengalami kenaikan, rasio PDN of 0.17%. Despite the increase, the NOP ratio of Bank
Bank Ganesha masih berada jauh di bawah batas maksimum Ganesha was still far below the limit set by Bank Indonesia
yang ditetapkan Bank Indonesia, yakni sebesar 20,00% dari at a maximum of 20.00% of capital, as stipulated in Bank
modal, sebagaimana diatur dalam Peraturan Bank Indonesia Indonesia Regulation No. 17/5/PBI/2015 dated May 29, 2015.
No. 17/5/PBI/2015 tanggal 29 Mei 2015. Hal ini menunjukkan This showed the management of foreign exchange exposure
pengelolaan eksposur valuta asing yang hati-hati dan sesuai that was careful and in accordance with the principle of
prinsip kehati-hatian (prudential banking). prudence (prudential banking).
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Kemampuan Membayar Utang Debt Service Ability
Bank mengevaluasi kemampuan dalam memenuhi kewajiban The Bank evaluates its ability to fulfill obligations by
melalui pemantauan rasio likuiditas, solvabilitas, dan monitoring liquidity, solvency, and profitability ratios,
rentabilitas, yang menjadi indikator utama dalam menilai which are the main indicators in assessing the availability
ketersediaan cadangan likuiditas. Berikut informasi mengenai of liquidity reserves. Below is the information about
rasio-rasio tersebut: these ratios:
(dalam % / in %)
Uraian 2024 2023 Description
Rasio Likuiditas Liquidity Ratio
Loan to Deposit Ratio (LDR) 75,44 72,36 Loan to Deposit Ratio (LDR)
Rasio Aktiva Keuangan terhadap Liabilitas Keuangan 146,41 149,70 Financial Assets to Financial Liabilities Ratio
Rasio Solvabilitas Solvency Ratio
Rasio Liabilitas terhadap Total Aset 66,74 65,50 Liability to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 200,65 189,82 Liability to Total Equity Ratio
Rasio Liabilitas terhadap Aset Tetap 10.948,46 10.005,54 Liability to Fixed Assets Ratio
Rasio Aktiva Tetap terhadap Modal 1,83 1,90 Fixed Assets to Capital Ratio
Rasio Rentabilitas Profitability Ratio
Return on Assets (ROA) 2,76 1,55 Return on Assets (ROA)
Return on Equity (ROE) 6,30 3,45 Return on Equity (ROE)
Beban Operasional terhadap Pendapatan Operasional (BOPO) 67,21 79,36 Operating Expenses to Operating Income (BOPO)
Net Interest Margin (NIM) 5,43 5,80 Net Interest Margin (NIM)
Rasio Likuiditas Liquidity Ratio
Salah satu indikator utama dalam menilai kesehatan One main indicator in assessing the soundness of the Bank’s
likuiditas Bank adalah rasio antara total kredit yang liquidity is the ratio between total lending to DPK, or as
disalurkan dengan DPK yang dihimpun, atau yang dikenal known as loan to deposit ratio (LDR). In 2024, the Bank’s LDR
sebagai loan to deposit ratio (LDR). Pada tahun 2024, rasio ratio was recorded at 75.44%, an increase compared to that
LDR Bank tercatat sebesar 75,44%, meningkat dibandingkan of 2023 of 72.36%. This increase reflected the effectiveness
tahun 2023 yang sebesar 72,36%. Peningkatan ini of lending collected into productive activities, while
mencerminkan efektivitas penyaluran dana yang dihimpun maintaining liquidity levels at a sound level.
ke dalam kegiatan produktif, sekaligus tetap menjaga
tingkat likuiditas pada level yang sehat.
Rasio Solvabilitas Solvency Ratio
Bank Ganesha menilai rasio solvabilitas melalui beberapa Bank Ganesha evaluates its solvency ratio through
indikator, seperti rasio liabilitas terhadap total aset, rasio several indicators, such as liability to total assets
liabilitas terhadap total ekuitas, rasio liabilitas terhadap ratio, liability to total equity ratio, liability to fixed
aset tetap, serta rasio aktiva tetap terhadap modal. Pada assets ratio, and fixed assets to capital ratio. In 2024,
tahun 2024, hasil pengukuran rasio ini menunjukkan bahwa the measurement results of this ratio indicated that
kemampuan Bank dalam memenuhi kewajiban jangka the Bank’s ability to fulfill the long-term obligations
panjang tetap stabil. remained stable.
Rasio Rentabilitas Profitability Ratio
Pada tahun 2024, kinerja profitabilitas Bank menunjukkan In 2024, the Bank’s profitability performance showed an
peningkatan. Return on assets (ROA) meningkat menjadi increase. The return on assets (ROA) increased to 2.76%
2,76% dari 1,55% pada tahun sebelumnya, sementara from 1.55% in the previous year, while return on equity
return on equity (ROE) naik menjadi 6,30% dari 3,45%. (ROE) rose to 6.30% from 3.45%. These increases reflected
Peningkatan ini mencerminkan efektivitas pengelolaan aset the effectiveness of assets and capital management in
dan modal dalam menghasilkan laba. Selain itu, efisiensi generating profits. Furthermore, operational efficiency
operasional juga membaik, tercermin dari penurunan also improved, as reflected in the decrease in the ratio of
rasio beban operasional terhadap pendapatan operasional operating expenses to operating income (BOPO) to 67.21%
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(BOPO) menjadi 67,21% dibandingkan 79,36% pada tahun compared to 79.36% in 2023. Overall, these ratios reflected
2023. Secara keseluruhan, rasio-rasio ini mencerminkan the strengthening of the Bank’s profitability and efficiency
penguatan profitabilitas dan efisiensi Bank sepanjang throughout 2024.
tahun 2024.
Tingkat Kolektibilitas Piutang Receivables Turnover Ratio
Sebagai perusahaan di sektor perbankan, Bank menilai As a company in banking sector, the Bank evaluates
tingkat kolektibilitas piutang berdasarkan komposisi kredit the receivables turnover ratio based on the composition
yang disalurkan, yang diklasifikasikan sesuai dengan status of lending, which are classified according to receivables
kolektibilitas berdasarkan ketentuan Bank Indonesia serta status based on Bank Indonesia regulations and the
rasio kredit bermasalah (non-performing loan/NPL). Pada non-performing loan (NPL) ratio. In 2024, the net NPL
tahun 2024, NPL neto mengalami perbaikan, menurun improved, by decreasing from 0.20% to 0.09%. This figure
dari 0,20% menjadi 0,09%. Angka ini masih berada di was still below the limit set by Bank Indonesia, which is at
bawah batas maksimum yang ditetapkan oleh Bank a maximum of 5.00%. Based on the collectability according
Indonesia, yaitu 5,00%. Berdasarkan kolektabilitas sesuai to Bank Indonesia regulation, loans managed by the Bank
peraturan Bank Indonesia, pinjaman yang dikelola Bank are classified as follows:
diklasifikasikan sebagai berikut:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2024 2023
Uraian Description
(Rp) (%) (Rp) (%)
Lancar 4.734.087 94,31 4.047.911 93,36 Current
Dalam Perhatian
227.424 4,53 217.812 5,02 Special Mention
Khusus
Kurang Lancar 15.853 0,32 19.084 0,44 Sub Standard
Diragukan 3.661 0,07 1.807 0,04 Doubtful
Macet 38.807 0,77 49.158 1,13 Loss
Total 5.019.832 100,00 4.335.772 100,00 Total
Struktur Modal dan Kebijakan Struktur Capital Structure and Capital Structure
Modal Policy
Kebijakan Manajemen atas Struktur Modal dan Management Policy on Capital Structure and
Dasar Pemilihannya Basis of Selection
Kebijakan pengelolaan modal bertujuan untuk memastikan The capital management policy aims to ensure that the Bank
bahwa Bank memiliki struktur permodalan yang kuat guna has strong capital structure to support both current and
mendukung strategi pertumbuhan bisnis, baik saat ini maupun future business growth strategies. Furthermore, this policy
di masa depan. Selain itu, kebijakan ini juga dirancang untuk is also designed to meet the capital adequacy requirements
memenuhi persyaratan kecukupan modal yang ditetapkan set by Financial Services Authority and Bank Indonesia and
oleh Otoritas Jasa Keuangan dan Bank Indonesia serta to ensure the efficiency of the Bank’s capital structure.
memastikan efisiensi struktur permodalan Bank.
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal No. 11/POJK.03/2016 on Capital Adequacy Ratio for
Minimum Bank Umum, yang kemudian diperbarui melalui Commercial Banks, later updated through Financial
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2022, Bank Services Authority Regulation No. 27/POJK.03/2022,
diwajibkan untuk menyediakan modal minimum berdasarkan the Bank is required to provide minimum capital based
profil risiko. Saat ini, modal minimum berdasarkan profil risiko on risk profiles. Currently, minimum capital based on risk
ditetapkan dalam rentang 9,00% hingga kurang dari 10,00% profiles is set in the range of 9.00% to less than 10.00% of
dari aset tertimbang menurut risiko (ATMR). risk weighted assets (RWA).
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Selain memenuhi ketentuan modal minimum sesuai In addition to fulfilling the minimum capital requirements
profil risiko, Bank juga diwajibkan untuk menyediakan according to risk profiles, the Bank is also required to
tambahan modal sebagai buffer, yang mencakup capital provide additional capital as a buffer, which includes
conservation buffer, countercyclical buffer, dan capital a capital conservation buffer, countercyclical buffer, and
surcharge bagi bank yang dianggap berdampak sistemik capital surcharge for banks that are considered to have
(domestic systematically important bank). Namun, systemic impact (domestic systematically important
per 31 Desember 2024 dan 31 Desember 2023, Bank tidak banks). However, as of December 31, 2024, and December
diwajibkan untuk membentuk tambahan modal penyangga 31, 2023, the Bank was not required to form such additional
tersebut. buffer capital.
Berdasarkan profil risiko, pada tahun 2024 dan 2023, Bank Based on risk profile, in 2024 and 2023, the Bank was in 2,
berada di peringkat 2, sehingga ketentuan KPMM per therefore, the CAR provisions as of December 31, 2024, and
31 Desember 2024 dan 31 Desember 2023 ditetapkan dalam December 31, 2023, were set in the range of 9.00% to less
kisaran 9,00% hingga kurang dari 10,00%. than 10.00%.
Rincian Struktur Modal Capital Structure Details
Sesuai ketentuan Bank Indonesia, modal Bank In accordance with Bank Indonesia regulations,
diklasifikasikan ke dalam Modal Inti (Tier 1) dan Modal the Bank’s capital is classified into Core Capital (Tier 1)
Pelengkap (Tier 2), dengan perhitungan disesuaikan and Supplementary Capital (Tier 2), with their calculations
terhadap risiko kredit, pasar, dan operasional. Rincian adjusted for loan, market, and operational risks. Details of
struktur modal disajikan dalam tabel berikut: the capital structure are presented in the following table:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Uraian 2024 2023 Description
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 3.308.800 3.103.747 Common Equity Tier (CET 1)
Modal Inti Tambahan (AT-1) - - Additional Core Capital (AT-1)
Total Modal Inti (Tier 1) 3.308.800 3.103.747 Total Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 51.758 37.662 Supplementary Capital (Tier 2)
Total Modal 3.360.558 3.141.409 Total Capital
Aset Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets (RWA)
ATMR untuk Risiko Kredit* 4.140.641 3.012.925 RWA for Credit Risk*
ATMR untuk Risiko Pasar** 141.060 10.102 RWA for Market Risk**
ATMR untuk Risiko Operasional*** 350.319 305.519 RWA for Operational Risk***
Total ATMR 4.632.020 3.328.546 Total Risk Weighted Assets
Rasio KPMM (%) CAR Ratio (%)
Rasio CET 1 71,43 93,25 Ratio CET 1
Rasio Tier 1 71,43 93,25 Ratio Tier 1
Rasio Tier 2 1,12 1,13 Ratio Tier 2
Total Rasio (%) 72,55 94,38 Total Tier Ratio (%)
Rasio Minimum Tier 1 6,00 6,00 Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50 4,50 Minimum Ratio CET 1
KPMM berdasarkan Profil Risiko 9,00-<10,00 9,00-<10,00 CAR based on Risk Profile
* Rasio ATMR untuk risiko kredit dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021.
RWA ratio for credit risk is calculated based on Financial Services Authority Circular No. 24/SEOJK.03/2021 dated October 7, 2021.
** Rasio ATMR untuk risiko pasar posisi 31 Desember 2024 dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 23/SEOJK.03/2022 tanggal 7 Desember 2022,
rasio ATMR untuk risiko pasar posisi 31 Desember 2023 dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 38/SEOJK.03/2016 tanggal 8 September 2016.
RWA ratio for market risk as of December 31, 2024, is calculated based on Financial Services Authority Circular No. 23/SEOJK.03/2022 dated December 7, 2022,
the RWA ratio for market risk as of December 31, 2023, is calculated based on Financial Services Authority Circular No. 38/SEOJK.03/2016 dated September 8, 2016.
*** Rasio ATMR untuk risiko operasional dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 6/SEOJK.03/2020 tanggal 29 April 2020.
RWA ratio for operational risk is calculated based on Financial Services Authority Circular No. 6/SEOJK.03/2020 dated April 29, 2020.
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Kontribusi kepada Negara Contribution to the State
Bank berkomitmen untuk senantiasa memenuhi seluruh The Bank is committed to constantly meeting all obligations
kewajiban dalam pembayaran pajak sebagai bentuk in paying taxes as a form of contribution to the state and
kontribusi terhadap negara serta kepatuhan terhadap compliance with the applicable regulations. Details of
peraturan yang berlaku. Rincian kontribusi Bank dalam the Bank’s contribution to tax payments for the past 2 years
pembayaran pajak selama 2 tahun terakhir disajikan are presented as follows:
sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2024 2023 Description
PPh Pasal 23 2.887 2.553 Income Tax Article 23
PPh Pasal 4 Ayat 2 (DPK) 42.888 23.769 Income Tax Article 4 Paragraph 2 (DPK)
PPh Pasal 26 181 228 Income Tax Article 26
PPh Pasal 21 22.012 19.624 Income Tax Article 21
PPN 174 462 VAT
Pajak Badan 49.263 73.209 Corporate Tax
Total 117.405 119.845 Total
Komitmen dan Kontinjensi Commitments and Contingencies
Komitmen dan kewajiban kontinjensi Bank dalam 2 tahun The Bank’s commitments and contingent liabilities in
buku terakhir disajikan berdasarkan nilai kontrak sebagai the past 2 financial years are presented based on contract
berikut: value as follows:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2024 2023 Description
Komitmen Commitments
Tagihan Komitmen Commitment Receivable
Posisi Pembelian yang Masih Berjalan 64.380 - Unsettled Spot Bought Transactions
Total Liabilitas Komitmen 64.380 - Total Commitment Liabilities
Liabilitas Komitmen Commitment Liabilities
Fasilitas Kredit kepada Nasabah yang Belum Digunakan 313.741 227.574 Unused Facilities
L/C yang Irrecoverable dan Masih Berjalan dalam Rangka 28.327 Outstanding Irrecoverable Letter of Credit (L/C) for
14.717
Ekspor dan Impor Export and Import
Posisi Penjualan Spot yang Masih Berjalan 77.256 15.397 Unsettled Spot Bought Transactions
Total Liabilitas Komitmen 405.714 271.298 Total Commitment Liabilities
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan Bunga dalam Penyelesaian 5.900 38.557 Interest Income on Non-Performing Assets
Liabilitas Kontinjensi Contingent Liabilities
Bank Garansi 10.482 30.946 Bank Guarantee
Liabilitas Kontinjensi Lainnya 2.921 3.505 Other Contingent Liabilities
Total Liabilitas Kontinjensi 13.403 34.451 Total Contingent Liabilities
Total Liabilitas Kontinjensi - Neto (7.503) 4.106 Total Contingent Liabilities - Net
Lain-lain Others
Kredit Hapus Buku 321.196 318.743 Loan Write-Off
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Ikatan Material terkait Investasi Barang Material Commitments related to Capital
Modal Goods Investment
Pada tahun 2024, Bank tidak memiliki keterikatan material In 2024, the Bank did not have material commitments
terkait investasi barang modal. Seluruh aktivitas investasi related to capital goods investment. All capital goods
barang modal, termasuk penambahan bangunan, kendaraan investment activities, including the addition of buildings,
bermotor, perlengkapan dan peralatan kantor, serta perangkat motor vehicles, office furniture and equipment, as well as
lunak operasional sejalan dengan perencanaan keuangan dan operational software are in line with financial planning
dialokasikan sesuai dengan anggaran yang telah ditetapkan. and are allocated according to the established budget.
Investasi Barang Modal yang Direalisasikan Capital Goods Investment Realized in the
pada Tahun Buku Terakhir Last Financial Year
Bank mengalokasikan investasi untuk barang modal guna The Bank allocates investment for capital goods to obtain
memperoleh atau meningkatkan nilai aset tetap yang or increase the value of fixed assets expected to provide
diharapkan dapat memberikan manfaat di masa depan. benefits in the future. This investment aims to support
Investasi ini bertujuan untuk mendukung kebutuhan operational needs and is in accordance with sustainable
operasional serta selaras dengan pertumbuhan bisnis business growth. The details of capital goods investment
yang berkelanjutan. Rincian investasi barang modal yang made by the Bank in 2024 were described as follows:
dilakukan Bank pada tahun 2024 diuraikan sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2024 2023 Description
Bangunan 3.082 1.012 Buildings
Kendaraan Bermotor 250 3.392 Motor Vehicles
Perlengkapan dan Peralatan Kantor 2.978 1.947 Office Furniture and Equipment
Total 6.310 6.351 Total
Pada tahun 2024, investasi barang modal mengalami penurunan In 2024, the capital goods investment decreased by
sebesar 0,65%. Penurunan terjadi terutama berkurangnya 0.65%. The decline occurred mainly due to a decrease in
penambahan pada kendaraan bermotor sebesar 92,63%. the addition of motor vehicles by 92.63%.
Derivatif dan Fasilitas Lindung Nilai Derivative and Hedging Facilities
Dalam 2 tahun terakhir, Bank tidak melakukan transaksi In the past 2 years, the Bank did not conduct any derivative
keuangan derivatif maupun menggunakan fasilitas lindung financial transactions nor use hedging facilities.
nilai.
Dampak Perubahan Tingkat Suku Bunga Impact of Interest Rate Changes on Bank
terhadap Kinerja Bank Tahun 2024 Performance in 2024
Sepanjang tahun 2024, suku bunga acuan atau BI 7-Day Throughout 2024, the benchmark interest rate or BI
Reverse Repo Rate (BI7DRR) mengalami 2 kali perubahan. Pada 7-Day Reverse Repo Rate (BI7DRR) changed 2 times. In
April 2024, suku bunga acuan meningkat dari 6,00% menjadi April 2024, the benchmark interest rate increased from 6.00%
6,25%, kemudian menurun pada September 2024 dari 6,25% to 6.25%, then decreased in September 2024 from 6.25% to
menjadi 6,00%. Hingga Desember 2024, Bank Indonesia 6.00%. Until December 2024, Bank Indonesia maintained
mempertahankan suku bunga acuan di level 6,00%. the benchmark interest rate at 6.00%.
PT Bank Ganesha Tbk
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Keputusan perubahan suku bunga yang dilakukan secara The measured decision to change interest rate was part of
terukur ini merupakan bagian dari kebijakan moneter monetary policies oriented towards stability (pro-stability),
yang berorientasi pada stabilitas (pro-stability), dengan with the aim of ensuring that inflation remained under
tujuan untuk memastikan tetap terkendalinya inflasi dalam control within the target of 2.5±1% in 2024 and 2025, and
sasaran 2,5±1% pada 2024 dan 2025, serta mendukung supporting sustainable economic growth.
pertumbuhan ekonomi yang berkelanjutan.
Sementara itu, dampak perubahan BI 7-Day Reverse Repo Meanwhile, the impact of changes in BI 7 Days Reverse
Rate terhadap kinerja Bank Ganesha di tahun 2024 tidak Repo Rate on Bank Ganesha’s performance in 2024 was not
terlalu signifikan. Bank tetap mampu menyesuaikan diri very significant. The Bank managed to adapt to changes
terhadap perubahan suku bunga tersebut, dan penyesuaian in interest rate, and interest rate adjustments were only
suku bunga hanya diterapkan dalam kondisi tertentu applied under certain conditions based on market dynamics
berdasarkan dinamika pasar dan situasi di lapangan. and situation in the field.
Perbandingan Target dan Realisasi Comparison of Target and Realization
Pada tahun 2024, Bank Ganesha telah menetapkan In 2024, Bank Ganesha set various targets in the Bank
berbagai target dalam Rencana Bisnis Bank (RBB) dengan Business Plan (RBB) by considering the conditions that
mempertimbangkan kondisi yang berkembang sepanjang developed throughout the year. To ensure an optimal
tahun. Untuk memastikan kelangsungan usaha tetap business sustainability, Bank Ganesha consistently
optimal, Bank Ganesha secara konsisten menerapkan implements various strategies to encourage business
berbagai strategi guna mendorong pertumbuhan bisnis. growth. Details of the comparison between targets and
Rincian perbandingan antara target dan realisasi pada realizations in 2024 were presented as follows:
tahun 2024 disajikan sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah, unless stated otherwise)
Rencana Bisnis
Realisasi 2024 Pencapaian
Bank 2024
Uraian 2024 Realization Achievement Description
Bank Business
(%)
Plan 2024
Kinerja Keuangan Financial Performance
Total Aset 9.500.760 10.358.250 109,03 Total Assets
Total Liabilitas 6.147.125 6.912.969 112,46 Total Liabilities
Total Ekuitas 3.353.634 3.445.281 102,73 Total Equity
Pendapatan Bunga 680.620 723.201 106,26 Interest Income
Beban Bunga – Neto (259.903) (258.832) 99 ,59 Interest Expenses - Net
Pendapatan Bunga - Neto 421.116 464.369 110,27 Interest Income - Net
Pendapatan Operasional Lainnya 43.989 61.203 139,13 Other Operating Income
Beban Operasional Lainnya - Neto (266.182) (210.309) 79,01 Other Operating Income
Laba Operasional 154.934 254.060 163,98 Income from Operations
Pendapatan Non-Operasional – Neto (4.644) 617 (13,29) Non-Operating Expenses
Laba Sebelum Pajak Penghasilan 150.290 254.677 169,46 Profit Before Income Tax
Laba Bersih Tahun Berjalan 121.735 201.714 165,70 Profit for the Year
Struktur Modal Capital Structure
KPMM untuk Risiko Kredit, Risiko Pasar, CAR for Credit Risk, Market Risk,
79,69 72,55 91,04
dan Risiko Operasional (%) and Operational Risk (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - - Dividend Distribution
PT Bank Ganesha Tbk
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Proyeksi Tahun 2025 Projections for 2025
Bank Ganesha telah merancang proyeksi untuk tahun Bank Ganesha has designed projections for the coming
mendatang dengan tetap mempertimbangkan faktor-faktor year by still considering macro and micro economic factors.
makro dan mikro ekonomi. Rincian perbandingan antara The details of comparison between the 2024 realization and
realisasi tahun 2024 dan proyeksi tahun 2025 yang telah the 2025 projections prepared by the Bank is described as
disusun oleh Bank diuraikan sebagai berikut: follows:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Realisasi 2024 Proyeksi 2025
Uraian 2024 Realization 2025 Projections Description
Kinerja Keuangan Financial Performance
Total Aset 10.358.250 10.997.170 Total Assets
Total Liabilitas 6.912.969 7.321.778 Total Liabilities
Total Ekuitas 3.445.281 3.675.391 Total Equity
Pendapatan Bunga 723.201 832.792 Interest Income
Beban Bunga – Neto (258.832) (276.426) Interest Expenses - Net
Pendapatan Bunga Neto 464.369 556.366 Net Interest Income
Pendapatan Operasional Lainnya 61.203 43.989 Other Operating Income
Beban Operasional Lainnya - Neto (210.309) (273.066) Other Operating Expenses - Net
Laba Operasional 254.060 283.300 Income from Operations
Pendapatan Non-Operasional - Neto 617 (5.234) Non-Operating Expenses
Laba Sebelum Pajak Penghasilan 254.677 278.066 Profit Before Income Tax
Laba Tahun Berjalan 201.714 225.233 Profit for the Year
Struktur Modal Capital Structure
KPMM untuk Risiko Kredit, Risiko Pasar, dan CAR for Credit Risk, Market Risk, and
72,55 70,09
Risiko Operasional (%) Operational Risk (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - Dividend Distribution
Informasi Material mengenai Material Information regarding
Penyertaan Saham, Ekspansi, Divestasi, Share Investment, Expansion, Divestment,
Merger/Konsolidasi Bisnis, Akuisisi, atau Business Merger/Consolidation, Acquisition,
Restrukturisasi Utang/Modal or Debt/Capital Restructuring
Sepanjang tahun buku 2024, Bank tidak melakukan transaksi Throughout the 2024 financial year, the Bank did not make
yang berkaitan dengan penyertaan saham, ekspansi, any transactions related to share investment, expansion,
divestasi, merger atau konsolidasi bisnis, akuisisi, maupun divestment, business merger or consolidation, acquisition,
restrukturisasi utang atau modal. Oleh karena itu, Bank or debt or capital restructuring. Therefore, the Bank also
tidak menyajikan informasi mengenai tujuan, nilai transaksi, did not present information regarding purpose, transaction
maupun sumber dana terkait kegiatan tersebut. value, or source of funds related to such activities.
Larangan, Batasan, dan/atau Prohibitions, Restrictions, and/or
Hambatan Signifikan untuk Melakukan Significant Barriers to Transfer Funds
Transfer Dana antara Bank dan Entitas Lain between the Bank and Other Entities in
dalam Satu Kelompok Usaha One Business Group
Prosedur operasional terkait transfer dana nasabah di Bank Operational procedures related to customer fund transfers
tidak memiliki batasan, baik untuk transfer masuk maupun at the Bank have no restrictions, both for incoming and
keluar antara Bank dan entitas lain dalam satu grup usaha. outgoing transfers between the Bank and other entities in
Dalam menyalurkan pinjaman kepada pihak ketiga maupun one business group. In channeling loans to third parties or
PT Bank Ganesha Tbk
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entitas dalam grup usaha, Bank senantiasa berpedoman entities in the business group, the Bank always adheres to
pada peraturan serta ketentuan yang berlaku. the applicable regulations and provisions.
Informasi Material yang Terjadi setelah Material Information that Occurs after the
Tanggal Laporan Akuntan Accountant’s Reporting Date
Tidak terdapat informasi dan fakta material setelah tanggal There is no material information and facts after the accountant’s
laporan akuntan. reporting date.
Perubahan Peraturan Perundang-Undangan Amendments to Laws and Regulations that
yang Berpengaruh terhadap Bank Affect the Bank
Sepanjang tahun 2024, tidak terdapat perubahan ketentuan Throughout 2024, there were no amendments to
peraturan perundang-undangan yang memberikan dampak the provisions of laws and regulations that had a material
material terhadap kinerja operasional maupun laporan impact on the Bank’s operational performance or financial
keuangan Bank. statements.
Kebijakan dan Pembagian Dividen Dividend Distribution and Policy
Kebijakan Dividen Dividend Policy
Kebijakan dividen Bank Ganesha mengikuti Undang- Bank Ganesha’s dividend policy follows Law No. 40 of
Undang No. 40 Tahun 2007 dan Anggaran Dasar Perseroan, 2007 and the Company’s Articles of Association, with
dengan mempertimbangkan kondisi keuangan. Bank dapat due observance of financial conditions. The Bank may
tidak membagikan dividen apabila Bank memerlukan dana not distribute dividends if the Bank requires funds
untuk ekspansi, pemenuhan modal, atau akuisisi. for expansion, capital fulfillment, or acquisition.
Pembagian Dividen Dividend Distribution
Berdasarkan hasil RUPS Tahunan pada 29 Mei 2024, Based on the Annual GMS resolutions, dated May 29, 2024,
Bank memutuskan untuk tidak membagikan dividen. the Bank decided not to distribute dividends. Net profit
Laba bersih sebesar Rp1 miliar dialokasikan sebagai of Rp1 billion was allocated as the Company’s General/
Dana Cadangan Umum/Wajib Perseroan sesuai dengan Compulsory Reserve Fund in accordance with the provisions
ketentuan Pasal 25 Ayat 1 Anggaran Dasar Perseroan, of Article 25 Paragraph 1 of the Company’s Articles of
sementara sisa laba dimasukkan ke dalam laba ditahan Association, while the remaining profit was included in
guna memperkuat permodalan. Sebelumnya, pada retained earnings to strengthen the capital. Previously, in
tahun 2023, Bank juga tidak membagikan dividen. 2023, the Bank also did not distribute dividends.
Realisasi Penggunaan Dana Hasil Penawaran Realization of Use of Proceeds from Public
Umum Offering
Pada tahun 2024, Bank tidak memiliki informasi terkait realisasi In 2024, the Bank did not have any information related to
penggunaan dana dari hasil penawaran umum, karena seluruh the realization of the use of proceeds from public
dana yang diperoleh dari penawaran umum pada periode offering, due to all funds obtained from public offering in
sebelumnya telah sepenuhnya digunakan. Penggunaan dana the previous period were fully used. The use of proceeds
hasil penawaran umum telah direalisasikan sesuai rencana from public offering has been realized according to plan
dan dilaporkan kepada otoritas yang berwenang pada tahun and reported to the competent authorities in the year of
pelaksanaannya. Dengan demikian, Bank telah memenuhi implementation. Thus, the Bank has fulfilled its reporting
kewajiban pelaporan serta memastikan transparansi dalam obligations and ensured transparency in the management
pengelolaan dana yang diperoleh. of the funds obtained.
PT Bank Ganesha Tbk
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Informasi Transaksi Material yang Information on Material Transactions with
Mengandung Benturan Kepentingan Conflict of Interest
Sepanjang tahun 2024, Bank tidak melakukan transaksi Throughout 2024, the Bank did not carry out any material
material yang mengandung unsur benturan kepentingan. transactions with conflict of interest.
Transaksi dengan Pihak Afiliasi Transactions with Affiliated Parties
Sepanjang tahun 2024, Bank tidak melakukan transaksi Throughout 2024, the Bank did not make any transactions
dengan pihak afiliasi with affiliated parties.
Transaksi dengan Pihak Berelasi Transaction with Related Parties
Bank menjalankan berbagai transaksi dengan pihak- The Bank carries out various transactions with related
pihak berelasi dalam aktivitas bisnis yang tidak termasuk parties in business activities that are not included in
dalam kategori transaksi benturan kepentingan. Transaksi the category of conflict of interest transactions. Transactions
dengan pihak berelasi ini terutama berkaitan dengan with related parties are mainly related to activities of
aktivitas pinjam-meminjam dana dalam operasional lending and borrowing funds in normal business operations.
bisnis yang wajar. Syarat usaha yang diterapkan dalam The business terms applied in these transactions are in
transaksi tersebut pada umumnya tidak berbeda secara general not significantly different compared to transactions
signifikan dibandingkan dengan transaksi yang dilakukan carried out with third parties, unless otherwise stated in
dengan pihak ketiga, kecuali jika dinyatakan lain the financial statements.
dalam laporan keuangan.
Nama dan Sifat Hubungan Berelasi Name and Nature of Relationships
Pihak-pihak berelasi yang melakukan transaksi dengan Related parties conducting transactions with Bank Ganesha
Bank Ganesha disajikan dalam tabel berikut: are presented in the following table:
Pihak-Pihak Berelasi Sifat dari Hubungan Jenis Transaksi
Related Parties Nature of Relationship Type of Transaction
PT Asuransi Dayin Mitra Tbk Entitas di bawah pengendalian Pemegang Simpanan, biaya dibayar di muka, beban asuransi,
Saham Bank dan beban bunga
Deposits, prepaid expense, insurance expense,
Entity under control of the Shareholder of and interest expense
the Bank
PT Datindo Entrycom Entitas di bawah pengendalian Pemegang Simpanan dan beban bunga
Saham Bank Deposits and interest expense
Entity under control of the Shareholder of
the Bank
PT Equity Development Investment Tbk Pemegang Saham Bank Simpanan dan beban bunga
Shareholder of the Bank Deposits and interest expense
PT Equity Finance Indonesia Entitas di bawah pengendalian Pemegang Kredit, simpanan, pendapatan bunga yang masih
Saham Bank akan diterima, pendapatan bunga, dan beban
bunga
Entity under control of the Shareholder of Loans, deposits, accrued interest receivable,
the Bank interest revenue, and interest expense
PT Equity Life Indonesia Entitas di bawah pengendalian Pemegang Simpanan, akumulasi dana program asuransi, dan
Saham Bank beban bunga
Deposits, accumulated fund insurance program,
Entity under control of the Shareholder of and interest expense
the Bank
PT Equity Sekuritas Indonesia Entitas di bawah pengendalian Pemegang Simpanan dan beban bunga
Saham Bank Deposits and interest expense
Entity under control of the Shareholder of
the Bank
PT Bank Ganesha Tbk
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Pihak-Pihak Berelasi Sifat dari Hubungan Jenis Transaksi
Related Parties Nature of Relationship Type of Transaction
PT Lumbung Sari Entitas di bawah pengendalian Pemegang Simpanan dan beban bunga
Saham Bank Deposits and interest expense
Entity under control of the Shareholder of
the Bank
PT Medicom Prima Entitas di bawah pengendalian Pemegang Simpanan dan beban bunga
Saham Bank Deposits and interest expense
Entity under control of the Shareholder of
the Bank
PT Ventura Investasi Prima Entitas di bawah pengendalian Pemegang Kredit, simpanan, pendapatan bunga yang masih
Saham Bank akan diterima, pendapatan bunga, dan beban
bunga
Entity under control of the Shareholder of Loans, deposits, accrued interest receivable,
the Bank interest revenue, and interest expense
PT Ventura Investasi Utama Entitas di bawah pengendalian Pemegang Saham Kredit, simpanan, pendapatan bunga yang masih
Bank akan diterima, pendapatan bunga, dan beban
bunga
Entity under control of the Shareholder of the Loans, deposits, accrued interest receivable,
Bank interest revenue, and interest expense
Dewan Komisaris, Direksi, Kepala Divisi, dan Manajemen Bank Kredit, simpanan, pendapatan bunga yang masih
Kepala Bagian di Bawah Direksi langsung akan diterima, pendapatan bunga, dan beban
bunga
Board of Commissioners, Board of Directors, and The Bank’s Management
Executive Officers who are the Key Management Loans, deposits, accrued interest receivable,
interest revenue, and interest expense
Informasi mengenai transaksi dengan pihak berelasi telah Information regarding transactions with related parties
diungkapkan dan dapat ditemukan dalam Catatan atas has been disclosed and can be found in Notes to Financial
Laporan Keuangan No. 29 terkait Sifat dan Transaksi Pihak Statements No. 29 on the Nature of Relationship and
Berelasi. Transactions with Related Parties.
Transaksi dengan Pihak-pihak Berelasi dan Transactions with Related Parties and Fairness
Kewajaran Transaksi of Transactions
Seluruh transaksi dengan pihak berelasi pada tahun 2024 All transactions with related parties in 2024 were carried
dilakukan secara wajar (arm’s length) dan mematuhi peraturan out in arm’s length and in compliance with applicable
perundang-undangan yang berlaku. Transaksi tersebut laws and regulations. Such transactions were based on
didasarkan pada kebutuhan bisnis serta dilaksanakan tanpa business needs and were carried out without any conflict of
adanya konflik kepentingan. interest.
Pemenuhan Peraturan dan Ketentuan Terkait Fulfillment of Relevant Regulations and Provisions
Bank telah memenuhi peraturan dan ketentuan terkait, The Bank has complied with relevant regulations and
yaitu: provisions, namely:
1. Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 1. Financial Services Authority Regulation
tanggal 20 April 2020 tentang Transaksi Material dan No. 17/POJK.04/2020 dated April 20, 2020, on Material
Perubahan Kegiatan Usaha; dan Transactions and Changes in Business Activities; and
2. Peraturan Otoritas Jasa Keuangan No. 42/POJK/04/2020 2. Financial Services Authority Regulation
tanggal 1 Juli 2020 tentang Transaksi Afiliasi dan No. 42/POJK/04/2020 dated July 1, 2020, on Affiliated
Transaksi Benturan Kepentingan. Transactions and Conflict of Interest Transactions.
Pernyataan Direksi, Dewan Komisaris, dan Statement of the Board of Directors, Board of
Komite Audit Commissioners, and Audit Committee
Direksi menegaskan bahwa transaksi dengan pihak berelasi The Board of Directors confirms that transactions with
telah melalui prosedur yang memadai guna memastikan related parties have gone through adequate procedures
pelaksanaannya sesuai dengan praktik bisnis yang umum to ensure that they are implemented according to
diterapkan. Hal ini mencakup penerapan prinsip transaksi generally applied business practices. This includes
yang wajar (arm’s length principle) serta kepatuhan terhadap the application of arm’s length principle and compliance
kebijakan kenali nasabah (know your customer/KYC). Selain with know your customer (KYC) policy. Furthermore,
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itu, Dewan Komisaris dan Komite Audit turut memastikan the Board of Commissioners and Audit Committee also
bahwa transaksi dengan pihak berelasi telah sesuai dengan ensure that transactions with related parties comply with
ketentuan yang berlaku. the applicable regulations.
Perubahan Kebijakan Akuntansi yang Amendments to Accounting Policies
Diterapkan pada Tahun Buku Terakhir Implemented in the Last Financial Year
Alasan Perubahan Kebijakan Akuntansi Reasons for Amendments to Accounting Policies
Pada tahun 2024, Bank mengadopsi kebijakan akuntansi In 2024, the Bank adopted new accounting policy to ensure
baru guna memastikan kepatuhan terhadap Pernyataan its compliance with the applicable Financial Accounting
Standar Akuntansi Keuangan (PSAK) yang berlaku. Standards Statements (PSAK).
Perubahan Kebijakan Akuntansi yang Signifikan Significant Amendments to Accounting Policies
Bank menerapkan pertama kali seluruh standar baru dan/atau The Bank first applied all new and/or revised standards
yang direvisi yang berlaku efektif untuk periode yang dimulai that were effective for periods beginning as of or after
pada atau setelah 1 Januari 2024, termasuk standar yang January 1, 2024, including the following revised standards
direvisi berikut ini yang memengaruhi laporan keuangan Bank: that affected the Bank’s financial statements:
1. Nomenklatur Standar Akuntansi Keuangan: 1. Financial Accounting Standards Nomenclature:
Nomenklatur revisian diatur ulang dan diubah The revised nomenclature is reordered and amended
sebagaimana yang dipublikasikan oleh DSAK IAI untuk based on those as published by DSAK IAI for financial
periode keuangan yang dimulai pada dan setelah periods beginning as of and after January 1, 2024.
tanggal 1 Januari 2024.
2. Amandemen PSAK 116: Liabilitas Sewa dalam Jual Beli 2. Amendment to PSAK 116: Lease Liability in a Sale and
dan Sewa-balik. Leaseback.
3. Amandemen PSAK 207 dan PSAK 107: Pengaturan 3. Amendment to PSAK 207 and PSAK 107: Supplier Finance
Pembiayaan Pemasok. Arrangements.
Dampak Perubahan Kebijakan Akuntansi Impact of Amendments to Accounting Policies
terhadap Laporan Keuangan Bank on Bank Financial Statements
Penerapan standar-standar tersebut tidak menyebabkan The implementation of the above standards did not cause
perubahan signifikan pada kebijakan akuntansi Bank dan significant changes to the Bank’s accounting policies and
tidak berdampak material terhadap laporan keuangan had no material impact to the financial statements for
tahun berjalan maupun tahun sebelumnya. current or prior financial years.
Asumsi dalam Menyusun Proyeksi Assumptions in Preparing Projections
Dalam menyusun rencana bisnis, Bank menggunakan In preparing the business plan, the Bank uses macro
asumsi makro dan mikro yang disesuaikan dengan kondisi and micro assumptions adjusted to current economic
ekonomi saat ini serta proyeksi di masa mendatang. conditions and future projections. Such factors are expected
Faktor-faktor tersebut diperkirakan tetap dipengaruhi to be continuously influenced by global economic dynamics
oleh dinamika ekonomi global dan kebijakan ekonomi and government economic policies. The macro and micro
pemerintah. Asumsi makro dan mikro yang digunakan assumptions used as the basis for financial projections in
sebagai dasar proyeksi keuangan dalam penyusunan preparing the Bank’s Business Plan for the period 2024-2026
Rencana Bisnis Bank untuk periode 2024-2026 are described as follows:
diuraikan sebagai berikut:
(dalam % / in %)
Proyeksi
Projection
Uraian Description
2024 2025
Asumsi Makro Macro Assumptions
Pertumbuhan PDB 5,0 5,2 GDP Growth
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Proyeksi
Projection
Uraian Description
2024 2025
Inflasi 2,8 2,5 Inflation
Lainnya, Dirinci per Jenis Asumsi Others, Detailed by Type of Assumption
Kurs IDR/USD 15.500 16.000 IDR/USD Exchange Rate
BI 7 Days Rate 6 7 BI 7 Days Rate
Asumsi Mikro Micro Assumptions
Pertumbuhan Kredit 8-10 10-15 Loan Growth
Pertumbuhan DPK 9-11 8-15 DPK Growth
Tingkat Bunga Simpanan - Tabungan 4-5 4-5 Deposits Interest Rate– Savings Deposits
Tingkat Bunga Kredit Ritel Komersil 10-11 10-12 Commercial Retail Loan Interest Rate
Prospek Usaha 2025 Business Prospects in 2025
Tahun 2025 diperkirakan akan tetap diwarnai oleh tantangan Year 2025 is expected to continue to be filled with global
dan ketidakpastian global, dengan pertumbuhan ekonomi challenges and uncertainties, with world economic
dunia yang diproyeksikan meningkat secara terbatas growth projected to have a limited increase of 3.3%.
sebesar 3,3%. Normalisasi kebijakan suku bunga di Amerika The normalization of interest rate policies in the United
Serikat dan beberapa negara utama lainnya diperkirakan States and several other major countries is expected to
akan terus berlanjut, meskipun dengan laju yang lebih continue, albeit at a slower pace. Meanwhile, the divergence
lambat. Sementara itu, divergensi pemulihan ekonomi of economic recovery between industrial countries has
antarnegara industri berpotensi menciptakan perbedaan the potential to create differences in global monetary policy,
kebijakan moneter global, yang akan berdampak pada arus which will affect capital flows and the value of financial
modal dan nilai aset keuangan. assets.
Selain itu, kompleksitas pemulihan ekonomi global semakin Furthermore, the complexity of global economic recovery is
meningkat akibat perkembangan geopolitik dan geoekonomi increasing due to the dynamic geopolitical and geoeconomic
yang dinamis. Kebijakan perdagangan yang semakin developments. Trade policies that are increasingly influenced
dipengaruhi oleh faktor politik dibandingkan aspek ekonomi by political factors rather than economic aspects have the
berpotensi memperburuk fragmentasi perdagangan global, potential to worsen global trade fragmentation, reduce
menurunkan volume perdagangan, serta menciptakan trade volume, and create divergence of international policies
divergensi kebijakan dan standar internasional di sektor and standards in the financial sector between countries.
keuangan antarnegara. Hal ini dapat berdampak pada daya saing These matters can have an impact on the competitiveness
sektor keuangan, termasuk industri perbankan. of financial sector, including banking industry.
Di dalam negeri, Indonesia masih menghadapi tantangan Domestically, Indonesia still faces structural challenges,
struktural, seperti perlunya peningkatan penyerapan tenaga such as the need to increase labor absorption in formal
kerja di sektor formal serta percepatan pemulihan daya beli sector and accelerate the recovery of people’s purchasing
masyarakat, terutama pada segmen menengah ke bawah power, particularly in lower-middle segment of which its
yang pemulihannya masih tertahan. Namun demikian, recovery is still held back. However, Indonesia’s economy
ekonomi Indonesia diprediksi tetap solid dengan proyeksi is predicted to remain solid with a projected growth
pertumbuhan sebesar 5,1% pada 2025. Hal ini ditopang oleh of 5.1% in 2025. This is supported by the maintained
tingkat kepercayaan konsumen yang tetap terjaga, inflasi consumer confidence, controlled inflation, trade balance
yang terkendali, surplus neraca perdagangan, serta kebijakan surplus, as well as accommodative government policies.
pemerintah yang akomodatif. Selain itu, pembangunan Furthermore, the development of national strategic projects
proyek strategis nasional diharapkan dapat mendorong is expected to encourage investment growth and domestic
pertumbuhan investasi dan konsumsi domestik. consumption.
Sektor perbankan diperkirakan akan tetap berada dalam Banking sector is expected to remain in a positive growth
tren pertumbuhan positif, seiring dengan peningkatan trend, along with the increased third-party funds (DPK)
DPK dan ekspansi kredit. Kredit perbankan diproyeksikan and loan expansion. Banking loan is projected to grow by
tumbuh sebesar 9%-11%, didorong oleh pertumbuhan 9%-11%, driven by DPK growth that is estimated to
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DPK yang diperkirakan meningkat sebesar 6%-8%. Namun, increase by 6%-8%. However, the rate of loan growth
laju pertumbuhan kredit akan sangat bergantung pada will depend heavily on the Fed’s benchmark interest rate
kebijakan suku bunga acuan The Fed dan penyesuaian BI policy and the BI Rate adjustment. A cut in benchmark
Rate. Pemangkasan suku bunga acuan diperlukan untuk interest rate is necessary to lower the cost of funds,
menurunkan biaya dana, yang pada akhirnya akan memberikan which will ultimately have a positive impact on banking
dampak positif terhadap profitabilitas perbankan. profitability.
Berdasarkan hasil survei Bank Indonesia, prospek Based on the survey results of Bank Indonesia,
penyaluran kredit pada tahun 2025 diperkirakan akan the prospect of lending in 2025 is expected to increase,
meningkat terutama pada sektor perdagangan besar dan particularly in wholesale and retail trade sector, followed
eceran, diikuti oleh sektor industri pengolahan serta sektor by processing industry sector and financial intermediary
perantara keuangan. Selain itu, kebijakan pemerintah yang sector. Furthermore, government policies that focus on
berfokus pada swasembada pangan, energi, dan hilirisasi food, energy, and industrial downstream self-sufficiency are
industri juga diprediksi akan mendorong perbankan untuk also predicted to encourage banks to channel loan to these
menyalurkan kredit ke sektor-sektor tersebut. sectors.
Di sisi lain, prospek kredit bagi usaha mikro, kecil, dan On the other hand, the prospect of loans for micro, small,
menengah (UMKM) masih menghadapi tantangan yang and medium enterprises (MSMEs) still face significant
cukup besar. Pada tahun sebelumnya, pertumbuhan kredit challenges. In the previous year, MSME loan growth
UMKM mencatat angka terendah dalam satu dekade, hanya recorded the lowest figure in a decade, only grew by
tumbuh 3,37% (yoy). Dampak pelemahan bisnis usaha kecil 3.37% (yoy). The impact of small business slowdown after
pasca-pandemi Covid-19 masih menjadi faktor utama yang the Covid-19 pandemic is still the main factor slowing
memperlambat ekspansi kredit di segmen ini. Selain itu, down loan expansion in this segment. Furthermore,
berakhirnya restrukturisasi kredit UMKM pada Maret 2024 turut the end of MSME loan restructuring in March 2024 also
meningkatkan risiko kredit macet, sehingga banyak perbankan increases the risk of bad debts, resulting in many banks
menerapkan strategi selective lending, terutama pada pada implementing selective lending strategies, particularly in
segmen usaha mikro, sebagai langkah mitigasi risiko. micro business segment, as a risk mitigation measure.
Sumber: Source:
• Otoritas Jasa Keuangan: Pertemuan Tahunan Industri Jasa Keuangan 2025 • Financial Services Authority: 2025 Annual Meeting of Financial Services Industry
“Penguatan Sektor Jasa Keuangan yang Stabil dan Inklusif untuk Mendukung “Strengthening Stable and Inclusive Financial Services Sector to Support National
Program Prioritas Nasional”. Priority Programs”.
• PerbanasNews: Outlook Ekonomi 2025 “Perbankan di Tengah Ketidakpastian • PerbanasNews: Economic Outlook 2025 “Banking Amidst Economic Uncertainty”.
Ekonomi.
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ASPEK
PENDUKUNG
BISNIS
Supporting Business
Aspects
1 2 3 4 5 6 7 8
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TEKNOLOGI INFORMASI
Information Technologies
Kemajuan teknologi informasi (TI) yang pesat telah Rapid advances in information technology (IT) have
mendorong perubahan signifikan dalam industri driven significant changes in banking industry. Bank
perbankan. Bank Ganesha merespons perubahan ini dengan Ganesha responds to these changes by designing and
merancang dan menerapkan berbagai strategi serta inisiatif implementing various strategies and initiatives managed
yang dikelola oleh Divisi TI. Fokus utama Bank Ganesha by IT Division. Bank Ganesha’s main focus lies in utilizing
terletak pada pemanfaatan teknologi digital inovatif, innovative digital technology, enhancing data security,
peningkatan keamanan data, dan penyediaan layanan yang and providing faster and more efficient services. Such
lebih cepat serta efisien. Langkah-langkah tersebut didasari steps are based on measurable policies and commitment
kebijakan terukur dan komitmen terhadap perlindungan to protecting customer data to create an excellent banking
data nasabah untuk menciptakan pengalaman perbankan experience in digital era.
yang unggul di era digital.
Tata Kelola TI IT Governance
Bank Ganesha merancang tata kelola TI yang terstruktur Bank Ganesha designs a structured IT governance to
untuk mengoptimalkan penerapan TI dan mengelola optimize IT application and manage its risks effectively. IT
risikonya secara efektif. Tata kelola TI di Bank berbasis pada governance at the Bank is based on policies and standard
kebijakan dan standar operasional prosedur (SOP) yang operating procedures (SOPs) that refer to the Financial
mengacu pada peraturan Peraturan Otoritas Jasa Keuangan Services Authority Regulations and are adjusted to
serta disesuaikan dengan strategi bisnis Bank. Implementasi the Bank’s business strategy. IT governance implementation
tata kelola TI senantiasa dievaluasi secara rutin oleh Divisi is regularly evaluated by IT Division with the scope of
TI dengan cakupan evaluasi meliputi aspek-aspek berikut: evaluation covering the following aspects:
1. Melakukan pelatihan tentang sistem manajemen 1. Carrying out training on information security
keamanan informasi; management system;
2. Melakukan penilaian untuk tingkat digital maturity; 2. Carrying out assessment for digital maturity level;
3. Melakukan penilaian untuk tingkat IT maturity; 3. Carrying out assessment for IT maturity level;
4. Melakukan penyesuaian standar operasional prosedur 4. Adjusting T9I standard operating procedures to Financial
T9I terhadap Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 11/POJK.03/2022
No. 11/POJK.03/2022 tentang Penyelenggaraan Teknologi on Implementation of Information Technology by
Informasi oleh Bank Umum; dan Commercial Banks; and
5. Menyesuaikan struktur TI dalam rangka mendukung 5. Adjusting IT structure to support the Bank’s business
strategi bisnis Bank. strategy.
Divisi TI IT Division
Divisi TI di Bank Ganesha bertanggung jawab atas IT Division at Bank Ganesha is in charge of managing and
pengelolaan dan pengembangan infrastruktur TI yang developing IT infrastructure that supports the sustainability
mendukung keberlangsungan operasional Bank. Divisi TI of the Bank’s operations. The IT Division works directly under
bekerja langsung di bawah arahan Direktur Konsumer, Digital the direction of Consumer, Digital Business & IT Director
Bisnis & TI dan diawasi oleh Komite Pengarah Teknologi and is supervised by the Information Technology Steering
Informasi. Tugas utama Divisi TI adalah memastikan bahwa Committee. The main duty of IT Division is to ensure that
sistem TI yang digunakan mampu memberikan kinerja yang the IT system used is able to provide optimal, safe, reliable,
optimal, aman, andal, dan terus berkembang, sehingga and continuously developing performance, thus supporting
mendukung efisiensi serta integrasi dalam aktivitas bisnis efficiency and integration in the Bank’s overall business
Bank secara keseluruhan. activities.
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Dalam melaksanakan fungsinya, Divisi TI didukung oleh In performing its functions, the IT Division is assisted by
5 Bagian unit kerja yang memiliki peran dan tanggung jawab 5 work unit Departments with their respective roles and
masing-masing, yaitu: responsibilities, namely:
1. Bagian IT Core Development; 1. IT Core Development Department;
2. Bagian IT Operation & Support; 2. IT Operation & Support Department;
3. Bagian IT Governance & Planning; 3. IT Governance & Planning Department;
4. Bagian Digital Apps Development; dan 4. Digital Apps Development Department; and
5. Bagian IT Security. 5. IT Security Department.
Roadmap Pengembangan TI IT Development Roadmap
Bank Ganesha telah menyusun Roadmap Pengembangan Bank Ganesha prepared an IT Development Roadmap
TI untuk periode 2018-2024 sebagai panduan strategis for the 2018-2024 period as a strategic guide in managing
dalam mengelola transformasi teknologi di Bank. Roadmap technology transformation at the Bank. The Bank’s IT
Pengembangan TI Bank dirancang sebagai bagian tak Development Roadmap is designed as an integral part of IT
terpisahkan dari implementasi tata kelola TI yang berorientasi governance implementation oriented towards compliance
pada kepatuhan terhadap Peraturan Otoritas Jasa Keuangan with the Financial Services Authority Regulations and
dan keselarasan dengan strategi bisnis Bank. Informasi alignment with the Bank’s business strategy. Detailed
rincian rencana pengembangan TI berdasarkan roadmap information on IT development plan based on the roadmap
tersebut sebagai berikut. is as follows.
Internet/Mobile Banking Pengembangan ke Depan
ATM Debit GPN QRIS BI-FAST
“BANGGA” Future Development
2024
2018 2019 2021 2023 -
2026
Meluncurkan debit Meluncurkan Kemudahan transfer
card yang tergabung layanan pembayaran antar Bank lebih cepat Pengembangan
Meluncurkan dalam Gerbang QRIS dalam aplikasi dan murah , dalam fitur-fitur internet/
internet/mobile banking Pembayaran Nasional mobile banking aplikasi mobile banking mobile banking
dalam aplikasi. (GPN). “BANGGA”. “BANGGA”. “BANGGA”.
Launched Launched a debit Launched QRIS Easy transfers between Development of
internet/mobile banking card incorporated in payment service in the banks are faster and “BANGGA” internet/
application. the National Payment mobile banking cheaper, in mobile mobile banking
Gateway application banking application features.
(GPN). “BANGGA”. “BANGGA”.
Pengembangan dan Realisasi Program Kerja Development and Realization of the 2024
TI Tahun 2024 IT Work Program
Pengembangan dan realisasi program kerja TI tahun 2024 The development and realization of IT work program in 2024
difokuskan pada upaya mendukung transformasi digital were focused on efforts to support Bank Ganesha’s overall
Bank Ganesha secara menyeluruh. Adapun poin-poin utama digital transformation. The main points of the 2024 IT work
dari program kerja TI tahun 2024 sebagai berikut: program were as follows:
1. Pengembangan dan penambahan fitur pada sistem inti 1. Development and addition of features to core banking
perbankan (T24) dan layanan cloud (FinCloud); system (T24) and cloud services (FinCloud);
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2. Pengembangan aplikasi pelaporan Anti-Pencucian 2. Development of Anti-Money Laundering and Counter-
Uang dan Pencegahan Pendanaan Terorisme, termasuk Terrorist Financing applications, including the List of
Daftar Pendanaan Proliferasi Senjata Pemusnah Massal Proliferation of Weapons of Mass Destruction Funding
dan watchlist; and watchlist;
3. Pembuatan sistem untuk memantau pelatihan sumber 3. Creation of a system to monitor the training of human
daya manusia; resources;
4. Pengembangan dan penambahan fitur pada sistem 4. Development and addition of features to the Wealth
aplikasi Wealth Management; Management application system;
5. Penambahan fitur pengajuan pinjaman melalui situs 5. Addition of loan application feature via website (e-Form);
web (e-Form);
6. Pengembangan layanan Virtual Account; 6. Development of Virtual Account services;
7. Pengembangan aplikasi pelaporan SKMR (SIMARI); 7. Development of SKMR reporting applications (SIMARI);
8. Penyempurnaan sistem evaluasi digital bank (Digital 8. Enhancement of the bank’s digital evaluation system
Maturity Assessment for Bank/DMAB) termasuk (Digital Maturity Assessment for Bank/DMAB) including
penyusunan pedoman manajemen data dan perlindungan preparing the guidelines for data management and
data pribadi, arsitektur TI, serta manajemen konfigurasi personal data protection, IT architecture, and managing
dan kolaborasi); dan configuration and collaboration); and
9. Pengadaan alat pendukung untuk manajemen dan 9. Procurement of supporting tools for IT system asset
pencatatan aset sistem TI (CMDB). management and recording (CMDB).
Pengembangan Kompetensi Personel TI IT Personnel Competency Development
Bank Ganesha secara konsisten mendukung pengembangan Bank Ganesha consistently supports competency
kompetensi personel Divisi TI untuk memastikan penerapan development of IT Division personnel in order to ensure
TI yang terintegrasi dan optimal. Berbagai program an integrated and optimal IT application. Various
pengembangan dirancang secara komprehensif, meliputi development programs are designed comprehensively,
pelatihan, seminar, dan workshop yang berfokus pada including training, seminars, and workshops that focus
peningkatan keahlian teknis dan manajerial. Sepanjang tahun on improving technical and managerial skills. Throughout
2024, pengembangan kompetensi terkait TI dilaksanakan 2024, IT-related competency developments were carried
melalui kolaborasi internal maupun kerja sama dengan pihak out through internal collaboration and cooperation with
eksternal, yang diuraikan sebagai berikut. external parties, described as follows.
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
PT Prima Karya Januari
Business Process Mapping Jakarta
Sarana Sejahtera January
Pencegahan Tindak Pidana Pencucian Uang, Pencegahan Pendanaan
Terorisme dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah
Massal Februari
Andara Sarana Jakarta
February
Prevention of Money Laundering, Counter-Terrorist Financing and
Counter-Proliferation Financing of Weapons of Mass Destruction
Andalan Teknologi Maret
Professional Scrum Master - Mastering Series Jakarta
Inovasi March
Lembaga Sertifikasi
Resertifikasi dan Sertifikasi Manajemen Risiko Profesi Perbankan Maret
Jakarta
Recertification and Certification of Risk Management Banking Professional March
Certification Institute
Workshop Nutanix Certified Professional
Nutanix April Jakarta
Workshop of Nutanix Certified Professional
Training Pembekalan Surveillance Visit Sistem Manajemen Keamanan
Informasi Hope Training & Juni
Jakarta
Briefing Training for Surveillance Visit of Information Security Consulting June
Management System
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Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Preview MX Swift Format Sistem Manajemen Keamanan Informasi
(Basic Payment) dan RMA Portal Swift Juni
Aswiftindo Jakarta
Preview of MX Swift Format of Information Security Management June
System (Basic Payment) and RMA Portal Swift
Workshop Modernize IT Infrastruktur PT Mitra Integrasi Juli
Jakarta
Modernize IT Infrastructure Workshop Informatika July
Juli
Financial Integrity Rating Andara Sarana Jakarta
July
Operasional dan First Level Maintenance Mesin ATM Hyosung PT Datindo Juli
Jakarta
Hyosung ATM Machine Operations and First Level Maintenance Infonet Prima July
Andalan Teknologi
Data Protection Officer Foundation September Jakarta
Inovasi
Pelaporan Single Customer View Lembaga Penjamin Simpanan kepada Lembaga Penjamin
Bank Umum Simpanan
November Bandung
Reporting Single Customer View of Indonesia Deposit Insurance Indonesia Deposit
Corporation to Commercial Banks Insurance Corporation
Certified Ethical Hacking Inixindo November Jakarta
Problem Solving Mahaka Institute November Jakarta
Rencana Pengembangan TI Tahun 2025 IT Development Plan for 2025
Mengacu pada Rencana Bisnis Bank, pengembangan TI pada Referring to the Bank’s Business Plan, IT development
tahun 2025 difokuskan pada penguatan layanan digital dan in 2025 will focus on strengthening digital services and
sistem internal. Fokus utama mencakup pengembangan internal systems. The main focus includes developing new
fitur-fitur baru pada aplikasi BANGGA, seperti card features in BANGGA application, such as card management,
management, tarik tunai di outlet, pocket account, promo cash withdrawal at outlet, pocket account, promo engine,
engine, top-up e-money, cardless transaksi di ATM BCA, QRIS e-money top-up, cardless transaction at BCA ATMs, QRIS
Cross Border, dan QRIS Tuntas. Cross Border, and QRIS Tuntas.
Selain itu, peningkatan layanan juga dilakukan pada Furthermore, service improvements are also carried out
aplikasi Internet Banking, pengembangan platform to Internet Banking application, development of digital
digital lending dan mobile visit untuk debitur, serta lending platform, and mobile visit for debtors, as well
penyempurnaan sistem internal seperti aplikasi pelatihan as enhancements to internal systems such as employee
karyawan, pengadaan (procurement), arsip laporan admin training applications, procurement, archive of credit admin
kredit, dan otomasi perhitungan Pernyataan Standar report, and automated calculation of Financial Accounting
Akuntansi Keuangan 73. Standards Statement 73.
Bank juga mengembangkan sistem monitoring Enhanced The Bank also develops Enhanced Due Diligence monitoring
Due Diligence, laporan transaksi treasury dan proyeksi system, treasury transaction reports, and cash flow
arus kas, dashboard audit, dan dashboard management projection, audit dashboard, and management information
information system. Di sisi infrastruktur, pengembangan core system dashboard. On infrastructure side, the development
banking dan sistem pendukung (T24, FinCloud, LOS, MGate) of core banking and its supporting systems (T24, FinCloud,
tetap menjadi prioritas, termasuk pengadaan perangkat LOS, MGate) remains a priority, including the procurement
keras dan lunak serta kerja sama dengan konsultan TI untuk of hardware and software and cooperation with IT
mendukung kematangan sistem, keamanan siber, dan consultants to support system maturity, cybersecurity, and
pengujian ketahanan teknologi. technology resilience testing.
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TATA KELOLA
PERUSAHAAN
Good Corporate
Governance
1 2 3 4 5 6 7 8
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KOMITMEN PENERAPAN GCG
Commitment to GCG Implementation
Bank Ganesha berkomitmen untuk menerapkan tata kelola Bank Ganesha is committed to consistently implementing
perusahaan yang baik (good corporate governance/GCG) good corporate governance (GCG) to support quality
secara konsisten guna mendukung pengambilan keputusan decision-making, improve efficiency, effectiveness, and
yang berkualitas, meningkatkan efisiensi, efektivitas, dan accountability. GCG implementation is also expected to
akuntabilitas. Implementasi GCG juga diharapkan dapat create sustainable benefits for Shareholders, employees,
menciptakan manfaat berkelanjutan bagi Pemegang and other stakeholders.
Saham, karyawan, dan pemangku kepentingan lainnya.
PRINSIP GCG
GCG Principles
Pelaksanaan GCG di Bank Ganesha berpedoman pada The GCG implementation at Bank Ganesha is guided by
4 pilar utama tata kelola perusahaan sesuai Pedoman 4 main pillars of corporate governance in accordance with
Umum Governansi Korporat Indonesia (PUGKI) 2021 yang the 2021 General Guidelines for Indonesian Corporate
dirilis oleh Komite Nasional Kebijakan Governance (KNKG), Governance (PUGKI) released by the National Committee for
yang diuraikan sebagai berikut: Governance Policy (KNKG), outlined as follows:
Prinsip GCG Uraian
GCG Principles Description
Perilaku Beretika Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat, memenuhi komitmen, membangun serta
menjaga nilai-nilai moral dan kepercayaan secara konsisten dalam menjalankan usahanya. Bank juga memperhatikan kepentingan
Pemegang Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan dan dikelola secara independen,
sehingga masing-masing organ Perseroan tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
Ethical Conduct The Bank always prioritizes honesty, treats all parties with respect, fulfills its commitments, as well as consistently builds and maintains
moral values and trust in running its business. The Bank also pays attention to the interests of Shareholders and other stakeholders
based on the principle of fairness and equality, and each organ of the Company is managed independently so that it does not dominate
the other and cannot be intervened by other parties.
Akuntabilitas Bank senantiasa mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu, Bank harus dikelola secara benar,
terukur dan sesuai dengan kepentingan perusahaan dengan tetap memperhitungkan kepentingan Pemegang Saham dan pemangku
kepentingan guna mencapai kinerja yang berkelanjutan.
Accountability The Bank is constantly accountable for its performance in a transparent and fair manner. Therefore, the Bank must be managed properly,
measurably, and in accordance with the Company’s interests while still considering the interests of Shareholders and stakeholders to
achieve sustainable performance.
Transparansi Dalam upaya menjaga objektivitas dalam menjalankan bisnis, Bank menyediakan informasi yang material dan relevan dengan cara
yang mudah diakses dan dipahami oleh pemangku kepentingan. Bank mengambil inisiatif untuk mengungkapkan tidak hanya masalah
yang disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh Pemegang
Saham, kreditur, dan pemangku kepentingan lainnya.
Transparency In an effort to maintain objectivity in conducting business, the Bank provides relevant material information that is easily accessible
and understood by the stakeholders. The Bank takes the initiative to disclose not only issues required by laws and regulations, but also
important matters for decision making by Shareholders, creditors, and other stakeholders.
Keberlanjutan Bank mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap masyarakat dan
lingkungan agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua pemangku kepentingan terkait
untuk meningkatkan kehidupan mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda pembangunan berkelanjutan.
Sustainability The Bank complies with the laws and regulations and is committed to carrying out its responsibilities towards community and environment
in order to contribute to sustainable development by working with all relevant stakeholders to improve their lives aligned with the business
interests and the sustainable development agenda.
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DASAR PENERAPAN GCG
Basis of GCG Implementation
Bank Ganesha menerapkan prinsip GCG dengan berlandaskan Bank Ganesha applies GCG principles based on the provisions
pada ketentuan dan regulasi yang ditetapkan oleh pemerintah and regulations set by the government and relevant authorities,
serta otoritas terkait, di antaranya: among others:
1. Undang-Undang: 1. Laws:
a. Undang-Undang Republik Indonesia No. 10 Tahun 1998 a. Law of the Republic of Indonesia No. 10 of 1998 on
tentang Perubahan atas Undang-Undang No. 7 Amendments to Law No. 7 of 1992 on Banking;
Tahun 1992 tentang Perbankan;
b. Undang-Undang Republik Indonesia No. 40 Tahun 2007 b. Law of the Republic of Indonesia No. 40 of 2007 on
tentang Perseroan Terbatas; Limited Liability Companies;
c. Undang-Undang Republik Indonesia No. 8 Tahun 1995 c. Law of the Republic of Indonesia No. 8 of 1995 on
tentang Pasar Modal; Capital Market;
d. Undang-Undang Republik Indonesia No. 27 Tahun 2022 d. Law of the Republic of Indonesia No. 27 of 2022 on
tentang Perlindungan Data Pribadi; dan Protection of Personal Data; and
e. Undang-Undang Republik Indonesia No. 4 Tahun 2023 e. Law of the Republic of Indonesia No. 4 of 2023 on
tentang Pengembangan dan Penguatan Sektor Development and Strengthening of the Financial
Keuangan (P2SK). Sector (P2SK).
2. Surat Edaran Otoritas Jasa Keuangan: 2. Financial Services Authority Circular:
a. Surat Edaran Otoritas Jasa Keuangan a. Financial Services Authority Circular
No. 32/SEOJK.04/2015 tentang Pedoman Tata Kelola No. 32/SEOJK.04/2015 on Governance Guidelines for
Perusahaan Terbuka; dan Public Companies; and
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 13/SEOJK.03/2017 tentang Penerapan Tata No. 13/SEOJK.03/2017 on Governance Implementation
Kelola bagi Bank Umum. for Commercial Banks.
3. Peraturan Otoritas Jasa Keuangan: 3. Financial Services Authority Regulations:
a. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 a. Financial Services Authority Regulation
tentang Penerapan Pedoman Tata Kelola Perusahaan No. 21/POJK.04/2015 on Implementation of Public
Terbuka; Company Governance Guidelines;
b. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 b. Financial Services Authority Regulation
tentang Direksi dan Dewan Komisaris Emiten atau No. 33/POJK.04/2014 on Board of Directors and Board
Perusahaan Publik; of Commissioners of Issuers or Public Companies;
c. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 c. Financial Services Authority Regulation
tentang Komite Nominasi dan Remunerasi Emiten No. 34/POJK.04/2014 on Nomination and Remuneration
atau Perusahaan Publik; Committee of Issuers or Public Companies;
d. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 d. Financial Services Authority Regulation
tentang Sekretaris Perusahaan Emiten atau No. 35/POJK.04/2014 on Corporate Secretary of
Perusahaan Publik; Issuers or Public Companies;
e. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015 e. Financial Services Authority Regulation
tentang Keterbukaan atas Informasi atau Fakta No. 31/POJK.04/2015 on Disclosure of Information
Material oleh Emiten atau Perusahaan Publik; or Material Facts by Issuers or Public Companies;
f. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 f. Financial Services Authority Regulation
tentang Pembentukan dan Pedoman Pelaksanaan No. 55/POJK.04/2015 on Establishment and Guidelines
Kerja Komite Audit; for Implementation of Audit Committee Work;
g. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 g. Financial Services Authority Regulation
tentang Pembentukan dan Pedoman Penyusunan No. 56/POJK.04/2015 on Establishment and Guidelines
Piagam Unit Audit Internal; for Preparation of Internal Audit Unit Charter;
h. Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 h. Financial Services Authority Regulation
tentang Penilaian Kemampuan dan Kepatutan bagi No. 27/POJK.03/2016 on Fit and Proper Test for Main
Pihak Utama Lembaga Jasa Keuangan; Parties of Financial Services Institutions;
i. Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017 i. Financial Services Authority Regulation
tentang Laporan Kepemilikan atau Setiap Perubahan No. 11/POJK.04/2017 on Reports of Ownership or Any
Kepemilikan Saham Perusahaan Terbuka; Changes in Ownership of Public Company Shares;
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j. Peraturan Otoritas Jasa Keuangan Republik j.
Financial Services Authority Regulation of the Republic
Indonesia No. 9 Tahun 2023 tentang Penggunaan of Indonesia No. 9 of 2023 on the Use of Services of
Jasa Akuntan Publik dan Kantor Akuntan Publik Public Accountant and Public Accounting Firm in
dalam Kegiatan Jasa Keuangan; Financial Service Activities;
k. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 k. Financial Services Authority Regulation
tentang Rencana dan Penyelenggaraan Rapat No. 15/POJK.04/2020 on Planning and Organizing
Umum Pemegang Saham Perusahaan Terbuka; General Meeting of Shareholders of Public Companies;
l. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 l. Financial Services Authority Regulation
tentang Pelaksanaan Rapat Umum Pemegang No. 16/POJK.04/2020 on Implementation of
Saham Perusahaan Terbuka secara Elektronik; Electronic General Meeting of Shareholders of Public
Companies;
m. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 m. Financial Services Authority Regulation
tentang Situs Web Emiten atau Perusahaan Publik; No. 8/POJK.04/2015 on Websites of Issuer or Public
Company;
n. Peraturan Otoritas Jasa Keuangan No. 4/POJK.03/2016 n. Financial Services Authority Regulation
tentang Penilaian Tingkat Kesehatan Bank Umum; No. 4/POJK.03/2016 on Assessment of Soundness
Level of Commercial Banks;
o. Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 o. Financial Services Authority Regulation
tentang Pelaksanaan Fungsi Kepatuhan Bank No. 46/POJK.03/2017 on Implementation of
Umum; Compliance Function for Commercial Banks;
p. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 p. Financial Services Authority Regulation
tentang Penerapan Fungsi Audit Intern pada Bank No. 1/POJK.03/2019 on Implementation of Internal
Umum; Audit Function in Commercial Banks;
q. Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 q. Financial Services Authority Regulation
tentang Transparansi dan Publikasi Laporan Bank; No. 37/POJK.03/2019 on Transparency and
Publication of Bank Reports;
r. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 r. Financial Services Authority Regulation
tentang Bank Umum; dan No. 12/POJK.03/2021 on Commercial Banks; and
s. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 s. Financial Services Authority Regulation No. 17 of 2023
tentang Penerapan Tata Kelola bagi Bank Umum. on Implementation of Governance for Commercial
Banks.
4. Ketentuan lainnya: 4. Other provisions:
a. Anggaran Dasar Perseroan; dan a. Company’s Articles of Association;
b. Pedoman Tata Kelola berdasarkan Keputusan Direksi b. Governance Guidelines based on Board of Directors’
No. MNJ/026-GCG tanggal 30 Maret 2017; dan Decision No. MNJ/026-GCG dated March 30, 2017;
and
c. Pedoman Umum Governansi Korporat Indonesia c. General Guidelines for Indonesian Corporate
(PUGKI) 2021. Governance (PUGKI) 2021.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
KERANGKA PENERAPAN GCG
GCG Implementation Framework
Bank telah mengembangkan kerangka kerja GCG yang The Bank has developed a structured and comprehensive
terstruktur dan komprehensif, yang mencakup 3 komponen GCG framework, which includes the following 3 main
utama berikut: components:
Governance Structure Governance Process Governance Outcome
Struktur tata kelola yang terdiri dari Proses dan mekanisme kerja dari Hasil dari penerapan tata kelola
organ utama dan organ pendukung. organ tata kelola. dengan tujuan akhir mencapai
corporate citizenship.
Governance structure consisting of Process and work mechanism of Results from the implementation of
main organs and supporting organs. governance organs. governance with the ultimate goal of
achieving corporate citizenship.
Governance Structure Governance Structure
Bank Ganesha telah menyusun struktur GCG dengan Bank Ganesha has prepared GCG structure with reference
mengacu pada Undang-Undang Republik Indonesia to the Law of the Republic of Indonesia No. 40 of 2007 on
No. 40 Tahun 2007 tentang Perseroan Terbatas. Struktur Limited Liability Companies. The Bank’s GCG structure
GCG Bank dirancang untuk mengoptimalkan implementasi is designed to optimize GCG implementation through
GCG melalui peran dan fungsi setiap organ Bank. Gambaran the roles and functions of each Bank organ. The overview of
struktur GCG Bank Ganesha ditampilkan dalam bagan GCG structure at Bank Ganesha is presented in the following
berikut: chart:
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Asset dan Liabilities Management Sekretaris Perusahaan
Audit Committee Asset and Liabilities Management Committee Corporate Secretary
Komite Pemantau Risiko Komite Kebijakan Kredit Satuan Kerja Audit Internal
Risk Monitoring Committee Credit Policy Committee Internal Audit Division
Komite Remunerasi dan Nominasi Komite Kredit Satuan Kerja Manajemen Risiko
Remuneration and Nomination Committee Credit Committee Risk Management Division
Komite Pengarah Teknologi Informasi Satuan Kerja Kepatuhan
Information Technology Steering Committee Compliance Division
Komite Manajemen Risiko Unit Kerja Lainnya
Risk Management Committee Other Division
Komite Restrukturisasi
Restructuring Committee
Komite Pengadaan Barang dan Jasa
Goods and Services Procurement Committee
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Mengacu pada struktur GCG tersebut, struktur GCG Bank Referring to the GCG structure, the Bank’s GCG structure
menetapkan Rapat Umum Pemegang Saham (RUPS), establishes the General Meeting of Shareholders (GMS),
Dewan Komisaris, dan Direksi sebagai organ utama, Board of Commissioners, and Board of Directors as the main
didukung oleh komite-komite di bawahnya. Setiap organ organs, supported by the committees below them. Each
memiliki peran dan tanggung jawab yang berbeda, dengan organ has different roles and responsibilities, with policies
kebijakan dan pedoman yang berlaku bagi seluruh karyawan and guidelines that apply to all employees to support
untuk mendukung pelaksanaan tugas secara optimal. optimal duty implementation.
Governance Process Governance Process
Bank berkomitmen menerapkan GCG sesuai regulasi dan The Bank is committed to implementing GCG in accordance
best practice melalui kebijakan seperti pedoman kerja with regulations and best practices through policies such
untuk masing-masing organ, Kode Etik, manajemen risiko, as charter for each organ, Code of Conduct, risk management,
dan Piagam Audit. Laporan keuangan juga diaudit secara and Audit Charter. The financial statements are also
independen oleh akuntan publik untuk memastikan independently audited by public accountant to ensure
transparansi kinerja selama tahun buku. performance transparency throughout the financial year.
Governance Outcome Governance Outcome
Dengan menerapkan prinsip-prinsip GCG secara efektif, By effectively implementing GCG principles, the Bank
Bank berhasil mempertahankan kepercayaan pemangku succeeds in maintaining stakeholder trust and recording
kepentingan serta mencatat peningkatan dalam kinerja improvements in operational and financial performance.
operasional dan keuangan. Pencapaian ini terlihat dari This achievement is seen from the assessment results of
hasil penilaian tingkat kesehatan Bank yang berada pada the Bank’s soundness level that falls under the category of
kategori “Peringkat Komposit 2 (PK2) atau Sehat” serta “Composite Rating 2 (PK2) or Sound” and the risk profile
profil risiko dengan predikat “PK 2”. with predicate “PK 2”.
PENINGKATAN KUALITAS PENERAPAN GCG SECARA
BERKELANJUTAN
Continuous Quality Improvements of GCG Implementation
Assessment GCG secara Berkelanjutan Continuous GCG Assessment
Prosedur dan Kriteria Penilaian Assessment Procedures and Criteria
Untuk meningkatkan kualitas penerapan GCG, Bank To improve the quality of GCG implementation, the Bank
berpedoman pada Peraturan Otoritas Jasa Keuangan is guided by Financial Services Authority Regulation
No. 17 Tahun 2023 dan Surat Edaran Otoritas Jasa Keuangan No. 17 of 2023 and Financial Services Authority Circular
No. 13/SEOJK.03/2017 tentang Tata Kelola bagi Bank No. 13/SEOJK.03/2017 on Governance for Commercial Banks.
Umum. Sebagai bagian dari upaya ini, Bank melaksanakan As part of this effort, the Bank conducts a comprehensive
penilaian sendiri (self-assessment) secara menyeluruh self-assessment every semester to prepare follow-up plans,
setiap semester untuk menyusun rencana tindak lanjut, including corrective action if necessary, by considering
termasuk tindakan korektif jika diperlukan, dengan the following 11 main assessment factors:
mempertimbangkan 11 faktor penilaian utama berikut:
1. Pelaksanaan tugas dan tanggung jawab Direksi; 1. Implementation of duties and responsibilities of
the Board of Directors;
2. Pelaksanaan tugas dan tanggung jawab Dewan 2. Implementation of duties and responsibilities of the Board
Komisaris; of Commissioners;
3. Kelengkapan dan pelaksanaan tugas komite; 3. Completeness and implementation of committees’
duties;
4. Penanganan benturan kepentingan; 4. Conflicts of interest handling;
5. Penerapan Fungsi Kepatuhan; 5. Implementation of Compliance Function;
6. Penerapan Fungsi Audit Intern; 6. Implementation of Internal Audit Function;
7. Penerapan Fungsi Audit Eksternal; 7. Implementation of External Audit Function;
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8. Penerapan manajemen risiko termasuk sistem 8. Implementation of risk management including internal
pengendalian internal; control system;
9. Penyediaan dana kepada pihak terkait dan dana besar; 9. Provision of funds to related parties and large exposure;
10. Transparansi kondisi keuangan dan non-keuangan, 10. Transparency of financial and non-financial condition,
Laporan Pelaksanaan GCG, dan pelaporan internal; dan GCG Implementation Report, and internal reporting; and
11. Rencana strategis Perseroan. 11. Company’s strategic plan.
Pihak yang Melakukan Penilaian Assessor
Tanggung jawab atas penilaian penerapan GCG di Bank The responsibility for assessing GCG implementation at
Ganesha berada pada Satuan Kerja Kepatuhan, yang Bank Ganesha falls under the Compliance Division, which
melibatkan Dewan Komisaris, Direksi, Pejabat Eksekutif, involves the Board of Commissioners, Board of Directors,
serta divisi-divisi dan unit kerja terkait dalam penerapan Executive Officers, and divisions and units related to
tata kelola. governance implementation.
Hasil Penilaian Assessment Result
Berdasarkan evaluasi terhadap seluruh faktor penilaian Based on the evaluation of all GCG assessment factors,
GCG, hasil self-assessment terhadap 11 faktor penilaian the self-assessment result of 11 GCG assessment factors
GCG Bank Ganesha tahun 2024 berada pada peringkat 2 at Bank Ganesha in 2024 was rated 2 with category “Good”.
dengan kategori “Baik”.
Indikator Peringkat Definisi Peringkat
Indicator Rating Rating Definition
Individual 2 Secara keseluruhan, Manajemen Bank telah menerapkan prinsip-prinsip GCG dengan baik. Hal ini tercermin dari
terpenuhinya prinsip-prinsip GCG secara memadai, baik dalam aspek governance structure, governance process, maupun
governance outcome. Beberapa kelemahan yang ditemukan bersifat administratif, tidak signifikan, dan dapat diselesaikan
melalui tindakan normal oleh Manajemen Bank.
Overall, the Bank Management has implemented GCG principles properly. This is reflected in the fulfillment of GCG principles
adequately, including in terms of governance structure, governance process, and governance outcome. Several weaknesses
found are administrative in nature, not significant, and can be resolved through routine measures taken by the Bank Management.
Analisis kesesuaian pelaksanaan penilaian sendiri GCG Bank The suitability of implementing Bank Ganesha’s GCG
Ganesha secara individu dengan 3 aspek, yaitu governance self-assessment is analyzed individually with 3 aspects,
structure, governance process, dan governance outcome namely governance structure, governance process, and
diuraikan sebagai berikut: governance outcome, described as follows:
Governance Structure
Nilai 2
Score
Analisis 1. Jumlah, komposisi, kriteria, persyaratan kompetensi, dan independensi Dewan Komisaris dan Direksi telah sesuai dengan ketentuan
Analysis yang berlaku, serta dilengkapi dengan pedoman dan tata tertib kerja;
2. Dewan Komisaris dan Direksi telah lulus penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan;
3. Bank memiliki struktur organisasi yang memadai untuk mendukung penerapan manajemen risiko dan pengendalian internal, dengan
dibentuknya Satuan Kerja Audit Intern, Satuan Kerja Manajemen Risiko, Satuan Kerja Kepatuhan, dan Komite Manajemen Risiko;
4. Penunjukan akuntan publik telah dilakukan sesuai ketentuan dan dilengkapi dengan perjanjian kerja;
5. Bank telah memiliki kebijakan dan prosedur Benturan Kepentingan, Penerapan Manajemen Risiko, Penyediaan Dana kepada Pihak
Terkait, Penyediaan Dana Besar, serta Tata Cara Pelaksanaan Transparansi Kondisi Keuangan dan Non Keuangan; dan
6. Bank telah menyusun Corporate Plan dan Business Plan yang selaras dengan arah kebijakan dan strategi Perusahaan.
1. The number, composition, criteria, competency requirements, and independence of the Board of Commissioners and Board of Directors
are in accordance with the applicable regulations, and are equipped with guidelines and work procedures;
2. The Board of Commissioners and Board of Directors have passed fit and proper test from the Financial Services Authority;
3. The Bank has an adequate organizational structure to support the implementation of risk management and internal control, with
the establishment of an Internal Audit Division, Risk Management Division, Compliance Division, and Risk Management Committee;
4. The appointment of public accountant is carried out in accordance with the regulations and is accompanied by work agreement;
5. The Bank has Conflict of Interest policies and procedures, Implementation of Risk Management, Provision of Funds to Related Parties,
Provision of Large Exposures, and Procedures for Implementing Transparency of Financial and Non-Financial Conditions; and
6. The Bank has prepared a Corporate Plan and Business Plan that are in line with the Company’s policy direction and strategy.
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Governance Process
Nilai 2
Score
Analisis 1. Direksi mengelola Bank sesuai dengan kewenangan dan tanggung jawab yang diatur dalam Anggaran Dasar dan peraturan perundang-
Analysis undangan, serta telah melaksanakan prinsip-prinsip GCG dalam setiap kegiatan usaha;
2. Dewan Komisaris telah melaksanakan tugas dan tanggung jawabnya sesuai ketentuan, antara lain mengawasi pelaksanaan tugas Direksi
secara berkala maupun sewaktu-waktu dalam rapat, serta mengevaluasi pelaksanaan kebijakan strategis Bank;
3. Komite telah menjalankan tugas dan tanggung jawabnya dengan melakukan evaluasi serta memberikan rekomendasi kepada Dewan komisaris;
4. Pengurus Bank, Komite, dan Satuan Kerja telah melaksanakan diskusi atau rapat dengan keputusan berdasarkan musyawarah untuk
mufakat. Seluruh hasil rapat diadministrasikan dalam risalah rapat dan didokumentasikan dengan baik;
5. Seluruh kebijakan, pedoman, sistem, dan prosedur telah dikomunikasikan ke seluruh jenjang organisasi melalui sosialisasi dan surat
edaran, serta dapat diakses oleh seluruh karyawan melalui portal internal Bank;
6. Kebijakan dan prosedur terkait kepatuhan dan manajemen risiko telah berjalan dengan baik. Direktur yang membawahi Fungsi Kepatuhan
telah menjalankan fungsinya secara efektif, dengan dukungan dari Satuan Kerja Kepatuhan dan Satuan Kerja Manajemen Risiko;
7. Fungsi pengawasan oleh Satuan Kerja Audit Intern berjalan efektif, dilakukan secara independen dan objektif sesuai dengan Rencana
Kerja dan Pedoman Pemeriksaan yang telah ditetapkan;
8. Pelaksanaan audit oleh kantor akuntan publik telah memenuhi standar profesional dan didukung perjanjian kerja sesuai ruang lingkup
audit yang ditetapkan;
9. Bank telah melakukan transparansi atas kondisi keuangan dan non-keuangan, tata cara pengaduan nasabah dan penyelesaian sengketa,
informasi produk, serta laporan pelaksanaan tata kelola sesuai ketentuan yang berlaku; dan
10. Bank telah menyusun rencana bisnis yang disesuaikan dengan kemampuan permodalan, memperhatikan prinsip kehati-hatian dan
ketentuan yang berlaku. Evaluasi pelaksanaan rencana bisnis dilakukan oleh Dewan Komisaris dan dilaporkan kepada Otoritas Jasa
Keuangan setiap semester.
1. The Board of Directors manages the Bank in accordance with the authority and responsibilities stipulated in the Articles of Association
and laws and regulations, and has implemented GCG principles in every business activity;
2. The Board of Commissioners has carried out its duties and responsibilities in accordance with the regulations, including supervising
the implementation of the Board of Directors’ duties periodically or at any time in meetings, and evaluating the implementation of
the Bank’s strategic policies;
3. The Committee has carried out its duties and responsibilities by conducting evaluations and providing recommendations to the Board of
Commissioners;
4. The Bank Management, Committees, and Divisions have held discussions or meetings with decisions based on deliberation to reach
consensus. All meeting results are administered in minutes of meeting and are properly documented;
5. All policies, guidelines, systems, and procedures are communicated to all levels of the organization through dissemination and circulars,
and are accessible to all employees through the Bank’s internal portal;
6. Policies and procedures related to compliance and risk management have been running properly. The Director in charge of the Compliance
Function has carried out its functions effectively, with the support of Compliance Division and Risk Management Division;
7. The supervisory function by the Internal Audit Division is running effectively, carried out independently and objectively in accordance with
the predetermined Work Plan and Audit Guidelines;
8. The implementation of audit by public accounting firm has fulfilled the professional standards and is supported by work agreements in
accordance with the predetermined scope of audit;
9. The Bank has carried out transparency on financial and non-financial conditions, procedures for customer complaints and dispute
resolution, product information, and governance implementation reports in accordance with the applicable regulations; and
10. The Bank has prepared a business plan adjusted to capital capabilities, with due observance of prudential principle and applicable
regulations. The evaluation of business plan implementation is carried out by the Board of Commissioners and reported to the Financial
Services Authority every semester.
Governance Outcome
Nilai 2
Score
Analisis 1. Direksi telah mempertanggungjawabkan pelaksanaan tugasnya kepada Pemegang Saham yang dituangkan dalam berita acara RUPS;
Analysis 2. Hasil rapat Dewan Komisaris dan Direksi telah dituangkan dalam risalah rapat dan notulen rapat didokumentasikan oleh Sekretaris Perusahaan;
3. Komite telah membuat notulen/rekomendasi atas pelaksanaan tugasnya dan Komite Audit telah menyampaikan laporan evaluasi
terhadap kantor akuntan publik kepada Otoritas Jasa Keuangan;
4. Fungsi kepatuhan telah dijalankan dengan baik, dengan penyampaian laporan yang tepat waktu kepada otoritas, serta menurunnya
pelanggaran terhadap ketentuan. Penerapan manajemen risiko dilakukan secara efektif dan disesuaikan dengan tujuan, kebijakan usaha,
kompleksitas, dan kemampuan Bank;
5. Satuan Kerja Audit Intern telah melaksanakan tugasnya secara objektif sesuai dengan Standar Pelaksanaan Fungsi Audit Intern Bank.
Temuan audit bersifat minor dan telah ditindaklanjuti oleh auditee;
6. Hasil audit dan management letter menggambarkan kondisi Bank dan telah disampaikan kepada Otoritas Jasa Keuangan secara tepat waktu;
1. The Board of Directors is accountable for its duties’ implementation to the Shareholders as stated in the minutes of GMS;
2. The meeting results of the Board of Commissioners and Board of Directors have been stated in the minutes of meeting and such minutes
are documented by the Corporate Secretary;
3. The Committee has made minutes/recommendations on the implementation of its duties and the Audit Committee has submitted
evaluation report on public accounting firm to the Financial Services Authority;
4. Compliance function has been carried out properly, with timely submission of reports to the authority, and decline in violations of
the regulations. The implementation of risk management is carried out effectively and adjusted to the objectives, business policies,
complexity, and capabilities of the Bank;
5. The Internal Audit Division has carried out its duties objectively in accordance with the Bank’s Internal Audit Function Implementation
Standards. The audit findings are minor and have been followed up by the auditee;
6. The audit results and management letter describe the Bank’s condition and have been submitted to the Financial Services Authority in
a timely manner;
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Governance Outcome
Nilai 2
Score
Analisis 7. Prinsip transparansi diterapkan melalui penyampaian berbagai laporan seperti laporan keuangan publikasi, laporan pelaksanaan tata
Analysis kelola, laporan suku bunga dasar kredit, laporan tahunan, laporan audit, serta informasi yang tersedia pada situs web Bank; dan
8. Kinerja Bank dinilai baik dan terus membaik, dengan pencapaian di atas rata-rata industri dan peer group (Kelompok Bank Berdasarkan
Modal Inti 1), serta tidak terdapat pelanggaran signifikan terhadap ketentuan regulator. Bank juga telah memenuhi seluruh ketentuan
kepatuhan dan tidak ditemukan adanya benturan kepentingan maupun fraud.
7. The principle of transparency is applied through the submission of various reports such as published financial statements, governance
implementation reports, prime lending rate reports, annual reports, audit reports, as well as information available on the Bank’s website; and
8. The Bank’s performance is considered good and continues to improve, with achievements above the industry and peer group average
(Bank Group Based on Core Capital 1), as well as no significant violations of regulatory requirements. The Bank has also fulfilled all
compliance provisions with no conflicts of interest or fraud found.
RAPAT UMUM PEMEGANG SAHAM
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tertinggi di Bank yang memiliki wewenang yang tidak organ of the Bank that has authorities not granted to
diberikan kepada Dewan Komisaris atau Direksi, dalam the Board of Commissioners or Board of Directors, within
batas yang ditentukan dalam Undang-Undang tentang the limits specified in the Limited Liability Company
Perseroan Terbatas dan/atau Anggaran Dasar Bank. Law and/or the Bank’s Articles of Association. GMS
Pelaksanaan RUPS di Bank mengacu pada Peraturan implementation at the Bank refers to Financial Services
Otoritas Jasa Keuangan No. 15/POJK.04/2020 tentang Authority Regulation No. 15/POJK.04/2020 on Planning
Rencana dan Penyelenggaraa Rapat Umum Pemegang and Organizing General Meeting of Shareholders of Public
Saham Perusahaan Terbuka dan Peraturan Otoritas Jasa Companies and Financial Services Authority Regulation
Keuangan No. 16/POJK.04/2020 tentang Pelaksanaan Rapat No. 16/POJK.04/2020 on Implementation of Electronic
Umum Pemegang Saham Perusahaan Terbuka Secara General Meeting of Shareholders of Public Companies.
Elektronik. Sementara itu, RUPS yang dilaksanakan di Bank Meanwhile, the GMS held at the Bank consists of Annual
terdiri dari RUPS Tahunan yang diselenggarakan setiap GMS, held every year no later than 6 months after the end of
tahun maksimal 6 bulan setelah berakhirnya tahun buku the last financial year, and Extraordinary GMS, can be held
terakhir, serta RUPS Luar Biasa yang dapat diselenggarakan at any time if deemed necessary.
kapan saja jika dipandang perlu.
Kebijakan Perlakuan yang Adil Terhadap Policy on Fair Treatment of Shareholders
Pemegang Saham
Bank menetapkan kebijakan dan prosedur untuk The Bank establishes policies and procedures to ensure fair
memastikan perlakuan adil terhadap seluruh Pemegang treatment for all Shareholders and to protect Shareholders’
Saham serta melindungi hak-hak Pemegang Saham. rights. These rights include access to the Bank’s material
Hak-hak ini mencakup akses terhadap informasi material information periodically and in a timely manner, voting
Bank secara berkala dan tepat waktu, hak suara dalam rights in GMS, settlements of disagreement regarding
RUPS, penyelesaian jika terjadi ketidaksepakatan terhadap corporate action, and receipt of dividends in accordance
aksi korporasi, serta penerimaan dividen sesuai kebijakan with GMS policies and decisions. The Bank is also
dan keputusan RUPS. Bank juga berkomitmen untuk committed to facilitating the participation of Shareholders
memfasilitasi partisipasi Pemegang Saham dan pemangku and stakeholders through transparent and effective
kepentingan melalui pengelolaan komunikasi yang communication management
transparan dan efektif.
Kebijakan perlakukan yang adil terhadap Pemegang The policy on fair treatment of Shareholders also includes
Saham juga mencakup langkah-langkah untuk mencegah measures to prevent insider trading, including by employees
terjadinya insider trading, baik oleh pegawai maupun and members of the Board of Commissioners and Board
anggota Dewan Komisaris dan Direksi. Transaksi, of Directors. Transactions, including with related parties,
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termasuk dengan pihak berelasi, senantiasa bebas dari are always free from conflicts of interest in order to protect
benturan kepentingan demi melindungi kepentingan the interests of the Bank and its Shareholders. Furthermore,
Bank dan para Pemegang Saham. Selain itu, Bank the Bank provides equal, easily accessible, and timely
menyediakan saluran informasi yang setara, mudah information channels, such as through the official website.
diakses, dan tepat waktu, seperti melalui situs web resmi. This information includes meeting invitations, GMS results,
Informasi ini mencakup undangan rapat, hasil RUPS, and voting, to ensure transparency and active involvement
serta pemungutan suara, guna memastikan transparansi of all Shareholders.
dan keterlibatan aktif seluruh Pemegang Saham.
Pelaksanaan RUPS Tahun 2024 GMS Implementation in 2024
Pada tahun 2024, Bank menyelenggarakan 1 kali RUPS In 2024, the Bank held 1 Annual GMS and 1 Extraordinary
Tahunan dan 1 kali RUPS Luar Biasa. Informasi rincian GMS. Detailed information on the GMS implementation is
pelaksanaan RUPS tersebut sebagai berikut: as follows:
RUPS LUAR BIASA 8 MARET 2024
Extraordinary GMS March 8, 2024
Jadwal Pelaksanaan • Pemberitahuan rencana RUPS Luar Biasa kepada Otoritas Jasa Keuangan : 23 Januari 2024
• Pengumuman RUPS Luar Biasa : 31 Januari 2024
• Pemanggilan RUPS Luar Biasa : 15 Februari 2024
• Pengumuman ringkasan risalah RUPS Luar Biasa : 13 Maret 2024
Implementation Schedule • Notification of Extraordinary GMS plans to the Financial Services Authority : January 23, 2024
• Extraordinary GMS Announcement : January 31, 2024
• Extraordinary GMS Notice : February 15, 2024
• Announcement of summary of Extraordinary GMS minutes : March 13, 2024
Tanggal dan Tempat Jumat, 8 Maret 2024 pukul 10.17 - 10.29 WIB
Pelaksanaan Friday, March 8, 2024, at 10.17 - 10.29 WIB
Time and Venue Sakura Room - Grand Tropic Suites Hotel
Jl. Letjen S. Parman Kav. 3
Jakarta Barat
Pemegang Saham yang Hadir RUPS dihadiri dan diwakili sebanyak 20.079.049.374 saham dengan hak suara yang sah 83,76% dari jumlah seluruh
saham yang telah dikeluarkan oleh Perseroan.
Shareholders Present The GMS was attended and represented by 20,079,049,374 shares with legal voting rights of 83.76% of the total shares
issued by the Company.
Anggota Dewan Komisaris Dewan Komisaris Direksi
dan Direksi yang Hadir Presiden Komisaris : Marcello Theodore Taufik Presiden Direktur : Lenny Sugihat
Wakil Presiden Komisaris : Lisawati Direktur : Setiawan Kumala
Komisaris Independen : Trisna Chandra Direktur : Agoes Roediyanto
Direktur : Arif Wicaksono
Direktur : Suroso
Members of the Board of Board of Commissioners Board of Directors
Commissioners and Board of President Commissioner : Marcello Theodore Taufik President Director : Lenny Sugihat
Directors Present Vice President Commissioner : Lisawati Director : Setiawan Kumala
Independent Commissioner : Trisna Chandra Director : Agoes Roediyanto
Director : Arif Wicaksono
Director : Suroso
Pimpinan RUPS Marcello Theodore Taufik selaku Presiden Komisaris Perseroan.
Chairman of the GMS Marcello Theodore Taufik as President Commissioner of the Company.
Pihak Independen Hasil pengambilan keputusan dihitung oleh PT Datindo Entrycom selaku Biro Administrasi Efek yang ditunjuk oleh
Penghitung Suara Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Independent Party as Vote The results of adopting resolutions are calculated by PT Datindo Entrycom as the Share Registrar Bureau appointed
Counters by the Company and then validated by Notary Hannywati Gunawan, SH.
Mekanisme Pengambilan Dilaksanakan dengan cara musyawarah untuk mufakat. Apabila musyawarah untuk mufakat tidak tercapai,
Keputusan pengambilan keputusan dilakukan dengan cara pemungutan suara.
Mechanism in Amdopting Conducted by deliberation to reach consensus. If deliberation to reach consensus cannot be achieved, resolution is
Resolutions adopted by voting.
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MATA ACARA RUPS LUAR BIASA 8 MARET 2024
Agenda - Item of the Extraordinary GMS March 8, 2024
Mata Acara 1
Agenda - Item 1
Pengubahan susunan para anggota Direksi Perseroan.
Changes in the composition of the Board of Directors of the Company.
HASIL KEPUTUSAN RUPS LUAR BIASA 8 MARET 2024
Extraordinary GMS Resolutions March 8, 2024
Mata Acara 1
Agenda - Item 1:
Jumlah Pemegang Saham Terdapat 1 Pemegang Saham yang mengajukan pertanyaan.
yang Bertanya
Total Shareholders who There was 1 Shareholder who asked a question.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.079.009.374 saham / shares 0 saham / shares 40.000 saham / shares
Keputusan 1. Menerima baik pengunduran diri Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan, yang berlaku terhitung sejak tanggal
15 Februari 2024, dengan tidak lupa menyampaikan terima kasih atas jasa yang telah diberikan kepada Perseroan selama menjabat.
2. Sesuai dengan ketentuan Pasal 10 ayat 1 dan ayat 4 Anggaran Dasar Perseroan, berhubung dengan adanya pengunduran
diri Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan, jumlah anggota Direksi masih tetap terpenuhi, karenanya
dalam rapat tidak diperlukan adanya pengangkatan Wakil Presiden Direktur baru sebagai pengganti Mahesh Ajit Ranade.
Dengan demikian terhitung sejak tanggal 15 Februari 2024 sampai dengan penutupan RUPS Tahunan Perseroan yang
akan diselenggarakan selambatnya pada bulan Juni 2024, susunan para anggota Direksi dan Dewan Komisaris Perseroan
selengkapnya sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Lenny Sugihat Presiden Komisaris : Marcello Theodore Taufik
Direktur : Setiawan Kumala Wakil Presiden Komisaris : Lisawati
Direktur : Agoes Roediyanto Komisaris Independen : Sudarto
Direktur : Arif Wicaksono Komisaris Independen : Trisna Chandra
Direktur : Suroso
3. Memberi kuasa kepada Direksi Perseroan dengan hak substitusi, untuk menyatakan kembali keputusan yang telah diambil
dalam rapat dalam suatu akta Notaris dan selanjutnya memberitahukan dan atau mendaftarkan pada Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dan atau instansi lain yang berwenang serta untuk maksud tersebut melakukan
segala tindakan yang disyaratkan oleh peraturan perundang-undangan yang berlaku.
Resolutions 1. Accepted the resignation of Mahesh Ajit Ranade as Vice President Director, effective as of February 15, 2024, by expressing
gratitude for the services rendered to the Company during his term of office.
2. In accordance with the provisions of Article 10 paragraph 1 and paragraph 4 of the Company’s Articles of Association, given
the resignation of Mahesh Ajit Ranade as Vice President Director, the number of members of the Board of Directors was still
fulfilled, therefore there was no need to appoint new Vice President Director at the meeting to replace Mahesh Ajit Ranade.
Thus, starting from February 15, 2024, until the closing of the Company’s Annual GMS which will be held no later than June
2024, the complete composition of t he Board of Directors and Board of Commissioners of the Company is as follows:
Board of Directors Board of Commissioners
President Director : Lenny Sugihat President Commissioner : Marcello Theodore Taufik
Director : Setiawan Kumala Vice President Commissioner : Lisawati
Director : Agoes Roediyanto Commissioner : Sudarto
Director : Arif Wicaksono Commissioner : Trisna Chandra
Director : Suroso
3. Authorized the Board of Directors with substitution rights, to restate the resolutions adopted at the meeting in a Notarial
deed, then notify and/or register it with the Minister of Law and Human Rights of the Republic of Indonesia and/or other
authorized agencies and for this purpose, to perform all actions required by the applicable laws and regulations.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
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RUPS TAHUNAN 29 MEI 2024
Annual GMS May 29, 2024
Jadwal Pelaksanaan • Pemberitahuan rencana RUPS Tahunan kepada Otoritas Jasa Keuangan : 5 April 2024
• Pengumuman RUPS Tahunan : 22 April 2024
• Pemanggilan RUPS Tahunan : 7 Mei 2024
• Pengumuman ringkasan risalah RUPS Tahunan : 31 Mei 2024
Implementation Schedule • Notification of Annual GMS plans to the Financial Services Authority : April 5, 2024
• Annual GMS Announcement : April 22, 2024
• Annual GMS Notice : May 7, 2024
• Announcement of summary of Annual GMS minutes : May 31, 2024
Tanggal dan Tempat Rabu, 29 Mei 2024 pukul 10.16 - 11.21 WIB
Pelaksanaan Wednesday, May 29, 2024, at 10.16 - 11.21 WIB
Time and Venue Sakura Room - Grand Tropic Suites Hotel
Jl. Letjen S. Parman Kav. 3
Jakarta Barat
Pemegang Saham yang Hadir RUPS dihadiri dan diwakili sebanyak 20.090.635.309 saham dengan hak suara yang sah 83,81% dari jumlah seluruh
saham yang telah dikeluarkan oleh Perseroan.
Shareholders Present The GMS was attended and represented by 20,090,635,309 shares with legal voting rights of 83.81% of the total shares
issued by the Company.
Anggota Dewan Komisaris dan Dewan Komisaris Direksi
Direksi yang Hadir Presiden Komisaris : Marcello Theodore Taufik Presiden Direktur : Lenny Sugihat
Wakil Presiden Komisaris : Lisawati Direktur : Setiawan Kumala
Komisaris Independen : Sudarto Direktur : Arif Wicaksono
Komisaris Independen : Trisna Chandra Direktur : Suroso
Board of Commissioners Board of Directors
Members of the Board of President Commissioner : Marcello Theodore Taufik President Director : Lenny Sugihat
Commissioners and Board of Vice President Commissioner : Lisawati Director : Setiawan Kumala
Directors Present Independent Commissioner : Sudarto Director : Arif Wicaksono
Independent Commissioner : Trisna Chandra Director : Suroso
Pimpinan RUPS Marcello Theodore Taufik selaku Presiden Komisaris Perseroan.
Chairman of the GMS Marcello Theodore Taufik as President Commissioner of the Company.
Pihak Independen Penghitung Hasil pengambilan keputusan dihitung oleh PT Datindo Entrycom selaku Biro Administrasi Efek yang ditunjuk oleh
Suara Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Independent Party as Vote The results of adopting resolutions are calculated by PT Datindo Entrycom as the Share Registrar Bureau appointed by
Counters the Company and then validated by Notary Hannywati Gunawan, SH.
Mekanisme Pengambilan Dilaksanakan dengan cara musyawarah untuk mufakat. Apabila musyawarah untuk mufakat tidak tercapai,
Keputusan pengambilan keputusan dilakukan dengan cara pemungutan suara.
Mechanism in Adopting Conducted by deliberation to reach consensus. If deliberation to reach consensus cannot be achieved, resolution is
Resolutions adopted by voting.
MATA ACARA RUPS TAHUNAN 29 MEI 2024
Agenda - Item of the Annual GMS May 29, 2024
Mata Acara 1
Agenda - Item 1
a. Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk
tahun buku yang berakhir pada tanggal 31 Desember 2023.
b. Penetapan penggunaan laba bersih Perseroan tahun buku 2023.
a. To approve the Annual Report, including to ratify the Annual Financial Statements and the Board of Commissioners’ Supervisory Report for the financial year
ended December 31, 2023.
b. To appropriate the use of the Company’s net profit for the 2023 financial year.
Mata Acara 2
Agenda - Item 2
Penunjukan Akuntan Publik lndependen untuk mengaudit Laporan Keuangan Tahunan Perseroan tahun buku 2024.
To appoint an Independent Public Accountant to audit the Company’s Annual Financial Statements for the 2024 financial year.
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Mata Acara 3
Agenda - Item 3
a. Pengangkatan para anggota Direksi dan Dewan Komisaris Perseroan.
b. Penetapan tugas, wewenang, besarnya gaji dan tunjangan lainnya bagi para anggota Direksi Perseroan serta penetapan honorarium dan tunjangan lainnya
bagi para anggota Dewan Komisaris Perseroan.
a. To appoint members of the Board of Directors and Board of Commissioners of the Company.
b. To determine the duties, authorities, amount of salary and other benefits for members of the Board of Directors and to determine the honorarium and other
benefits for members of the Board of Commissioners.
Mata Acara 4
Agenda - Item 4
Laporan Realisasi Penggunaan Dana dalam rangka Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu II (PMHMETD II).
To report the Realization of Use of Proceeds in the framework of Capital Increase with Pre-emptive Rights II (PMHMETD II).
HASIL KEPUTUSAN RUPS TAHUNAN 29 MEI 2024
Annual GMS Resolutions May 29, 2024
Mata Acara 1
Agenda - Item 1:
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.087.635.209 saham / shares 3.000.10 saham / shares 0 saham / shares
Keputusan 1. Menyetujui Laporan Tahunan Perseroan untuk tahun buku 2023.
2. Mengesahkan Laporan Keuangan Tahunan Perseroan untuk tahun buku 2023, yang telah diaudit oleh Kantor Akuntan Publik
Purwantono, Sungkoro & Surja, di mana Christophorus Alvin Kossim, sebagai rekan telah ditunjuk sebagai Akuntan Publik
Independen Perseroan, sebagaimana ternyata dalam Laporannya No. 00418/2.1032/AU.1/07/1681-2/1/III/2024 tanggal
28 Maret 2024 dengan pendapat wajar, dalam semua hal yang material.
3. Menyetujui Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun
buku 2023, sebagaimana termaktub dalam Laporan Tahunan Perseroan.
4. Dengan disetujuinya Laporan Tahunan dan disahkannya Laporan Keuangan Tahunan Perseroan untuk tahun buku
2023, maka sesuai dengan ketentuan Pasal 17 ayat 3 Anggaran Dasar Perseroan, diberikan pembebasan tanggung
jawab sepenuhnya kepada para anggota Direksi Perseroan atas tindakan pengurusan dan kepada para anggota
Dewan Komisaris Perseroan atas tindakan pengawasan yang telah mereka jalankan selama tahun buku 2023, sejauh
tindakan-tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Tahunan Perseroan dalam tahun
buku 2023, kecuali atas perbuatan penipuan, penggelapan, dan tindak pidana lainnya.
5. Menetapkan penggunaan laba bersih Perseroan tahun buku 2023 sebagai berikut:
a. Sebesar Rp1.000.000.000,- disimpan sebagai dana cadangan wajib/umum Perseroan, untuk memenuhi ketentuan
Pasal 25 ayat 1 Anggaran Dasar Perseroan; dan
b. Sisanya disimpan dalam laba ditahan untuk memperkuat permodalan Perseroan, sehingga karenanya untuk tahun
buku 2023 tidak ada dividen yang dibagikan kepada para Pemegang Saham Perseroan.
Resolutions 1. Approved the Company’s Annual Report for the 2023 financial year.
2. Ratified the Company’s Annual Financial Statements for the 2023 financial year, which have been audited by
Public Accounting Firm Purwantono, Sungkoro & Surja, in which Christophorus Alvin Kossim, is a partner appointed
as the Company’s Independent Public Accountant, as evident in its Report No. 00418/2.1032/AU.1/07/1681-2/1/III/2024
dated March 28, 2024, rendering unqualified opinion in all material respects.
3. Approved the Board of Directors’ Report and ratified the Board of Commissioners’ Supervisory Report for the 2023
financial year, as set out in the Company’s Annual Report.
4. With the approval of the Annual Report and ratification of the Company’s Annual Financial Statements for the 2023
financial year, in accordance with the provisions of Article 17 paragraph 3 of the Company’s Articles of Association, full
release and discharge are granted to members of the Board of Directors for their management actions and to members
of the Board of Commissioners for their supervisory actions carried out throughout the 2023 financial year, provided that
these actions are reflected in the Company’s Annual Report and Annual Financial Statements for the 2023 financial year,
except for acts of fraud, embezzlement, and other criminal acts.
5. Appropriated the use of the Company’s net profit for the 2023 financial year as follows:
a. A total of Rp1,000,000,000 is reserved as the Company’s mandatory/general reserve fund, to meet the provisions of
Article 25 paragraph 1 of the Company’s Articles of Association; and
b. The remaining is reserved as retained earnings to strengthen the Company’s capital, resulting in no dividends of
the 2023 financial year distributed to the Company’s Shareholders.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
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Mata Acara 2
Agenda - Item 2:
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.087.635.209 saham / shares 3.000.10 saham / shares 0 saham / shares
Keputusan Memberikan wewenang kepada Dewan Komisaris Perseroan untuk:
1. Berdasarkan pertimbangan Komite Audit Perseroan, menunjuk Akuntan Publik Independen yang akan mengaudit
Laporan Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Komprehensif Lain, serta bagian lainnya dari Laporan
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024; dan
2. Menetapkan besarnya honorarium bagi Akuntan Publik Independen tersebut serta persyaratan lainnya berkenaan
dengan penunjukan tersebut.
Resolutions Authorized the Company’s Board of Commissioners to conduct the following actions:
1. Based on the Company’s Audit Committee considerations, appointing an Independent Public Accountant who will audit
the Statements of Financial Position, Statements of Profit and Loss and Other Comprehensive Income, and other parts of
the Company’s Financial Statements for the financial year ended December 31, 2024; and
2. Determining the honorarium amount for the Independent Public Accountant and other requirements regarding the appointment.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 3
Agenda - Item 3:
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.087.635.209 saham / shares 3.000.10 saham / shares 0 saham / shares
Keputusan 1. Sehubungan dengan masa jabatan para anggota Direksi dan Dewan Komisaris Perseroan yang sedang menjabat
akan berakhir pada penutupan rapat, mengangkat para anggota Direksi dan Dewan Komisaris Perseroan, dengan
masa jabatan terhitung sejak ditutupnya rapat sampai dengan penutupan RUPS Tahunan Perseroan ketiga yakni
pada tahun 2027, dengan tidak mengurangi hak RUPS Perseroan untuk memberhentikan sewaktu-waktu sesuai
dengan ketentuan Pasal 10 ayat 2 dan Pasal 13 ayat 3 Anggaran Dasar Perseroan, dengan susunan sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Lenny Sugihat Presiden Komisaris : Marcello Theodore Taufik
Wakil Presiden Direktur : Setiawan Kumala Wakil Presiden Komisaris : Lisawati
Direktur : Arif Wicaksono Komisaris Independen : Sudarto
Direktur : Suroso Komisaris Independen : Trisna Chandra
Direktur : Ibrahim
dengan ketentuan bahwa:
a. Pengangkatan Setiawan Kumala selaku Wakil Presiden Direktur Perseroan, efektif terhitung sejak diperolehnya
kelulusan uji kemampuan dan kepatutan (selanjutnya disebut fit and proper) dari Otoritas Jasa Keuangan
dan selama belum diperolehnya fit and proper tersebut, maka Setiawan Kumala menjabat sebagai Direktur
Perseroan; dan
b. Pengangkatan Ibrahim selaku Direktur Perseroan, efektif terhitung sejak diperolehnya fit and proper dari
Otoritas Jasa Keuangan.
Resolutions 1. Appointed members of the Board of Directors and Board of Commissioners, in connection with the term of office of
current members of the Board of Directors and Board of Commissioners ending at the closing of the meeting, with
a term of office starting from the closing of the meeting until the closing of the Company’s third Annual GMS, namely
in 2027, without prejudice to the Company GMS right to dismiss them at any time in accordance with the provisions
of Article 10 paragraph 2 and Article 13 paragraph 3 of the Company’s Articles of Association, with the following
composition:
Board of Directors Board of Commissioners
President Director : Lenny Sugihat President Commissioner : Marcello Theodore Taufik
Vice President Director : Setiawan Kumala Vice President Commissioner : Lisawati
Director : Arif Wicaksono Commissioner : Sudarto
Director : Suroso Commissioner : Trisna Chandra
Director : Ibrahim
provided that:
a. The appointment of Setiawan Kumala as Vice President Director, is effective as of obtaining the fit and proper
test (hereinafter referred to as fit and proper) from Financial Services Authority and until the fit and proper is
obtained, Setiawan Kumala serves as Director of the Company; and
b. The appointment of Ibrahim as Director of the Company, is effective as of obtaining the fit and proper from
Financial Services Authority.
PT Bank Ganesha Tbk
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Mata Acara 3
Agenda - Item 3:
Keputusan 2. Untuk memenuhi ketentuan Pasal 13 ayat 1 Anggaran Dasar Perseroan, menetapkan Sudarto dan Trisna Chandra
selaku para Komisaris Independen Perseroan.
3. Memberikan kuasa kepada Direksi Perseroan dengan hak substitusi, untuk menyatakan kembali keputusan yang
telah diambil dalam mata acara rapat Ketiga butir (a) dalam suatu akta Notaris dan selanjutnya memberitahukan dan
atau mendaftarkan keputusan tersebut kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan atau
instansi lain yang berwenang serta melakukan segala tindakan yang diperlukan dengan tidak ada satu tindakan pun
yang dikecualikan, sesuai dengan dan sebagaimana disyaratkan oleh ketentuan perundang-undangan.
4. Sesuai dengan ketentuan Pasal 11 ayat 8 Anggaran Dasar Perseroan, melimpahkan kewenangan kepada Direksi
Perseroan melalui rapat Direksi, untuk atas nama RUPS menetapkan pembagian tugas dan wewenang setiap
anggota Direksi Perseroan.
5. Dengan memperhatikan rekomendasi dari Komite Nominasi dan Remunerasi serta sesuai dengan ketentu an
Pasal 10 ayat 3 dan Pasal 13 ayat 4 Anggaran Dasar Perseroan, menyetujui untuk:
a. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menentukan besarnya gaji dan tunjangan
lainnya bagi para anggota Direksi Perseroan;
b. Memberikan wewenang kepada rapat Dewan Komisaris Perseroan untuk menetapkan honorarium dan
tunjangan lainnya bagi para anggota Dewan Komisaris Perseroan; dan
c. Melimpahkan wewenang kepada rapat Dewan Komisaris Perseroan untuk menentukan pembagian gaji,
honorarium dan tunjangan lainnya di antara masing-masing anggota Direksi dan Dewan Komisaris Perseroan.
Resolutions 2. Appointed Sudarto and Trisna Chandra as Independent Commissioners in order to meet the provisions of Article
13 paragraph 1 of the Company’s Articles of Association.
3. Authorized the Board of Directors of the Company with the substitution rights, to restate the resolutions adopted
in the Third meeting agenda item point (a) in a Notarial deed, then notify and/or register the resolutions to
the Minister of Law and Human Rights of the Republic of Indonesia and/or other authorized agencies, and perform
all necessary actions without any exceptions, in accordance with and as required by the laws and regulations.
4. Delegated authority to the Board of Directors through the Board of Directors’ meeting, in accordance with
the provisions of Article 11 paragraph 8 of the Company’s Articles of Association, to determine on behalf of the GMS
the division of duties and authorities of each member of the Board of Directors.
5. Agreed to conduct the following actions by observing the Nomination and Remuneration Committee’s
recommendations in accordance with the provisions of Article 10 paragraph 3 and Article 13 paragraph 4 of
the Company’s Articles of Association:
a. Delegating authority to the Board of Commissioners to determine the amount of salary and other benefits for
members of the Board of Directors;
b. Granting authority to the Board of Commissioners’ meeting to determine the honorarium and other benefits for
members of the Board of Commissioners; and
c. Delegating authority to the Board of Commissioners’ meeting to determine the distribution of salary, honorarium,
and other benefits among each member of the Board of Directors and Board of Commissioners.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 4
Agenda - Item 4:
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Tidak dilakukan pengambilan suara, karena hanya bersifat laporan.
Voting Results Voting is not necessary due to this item only refers to a report.
Keputusan Mata acara rapat keempat hanya bersifat laporan, maka tidak dilakukan pengambilan keputusan.
Resolutions Item 4 of the meeting agenda was only a report, and thus, no resolution was adopted.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Pelaksanaan RUPS Tahun 2023 GMS Implementation in 2023
Pada tahun 2023, Bank melaksanakan 1 kali RUPS Tahunan In 2023, the Bank held 1 Annual GMS on March 14, 2023, and
pada 14 Maret 2023 dan 1 kali RUPS Luar Biasa pada 1 Extraordinary GMS on May 26, 2023. The Annual GMS and
26 Mei 2023. RUPS Tahunan dan RUPS Luar Biasa tersebut Extraordinary GMS were held at Hotel Grand Tropic Suites,
dilaksanakan di Hotel Grand Tropic Suites, Sakura Room, Sakura Room, Jl. Letjen S. Parman Kav. 3, Jakarta Barat.
Jl. Letjen S. Parman Kav. 3, Jakarta Barat. Sementara Meanwhile, the results of adopting resolutions were calculated
hasil pengambilan keputusan dihitung oleh PT Datindo by PT Datindo Entrycom as the Share Registrar Bureau
Entrycom selaku Biro Administrasi Efek yang ditunjuk appointed by the Company and then validated by Notary
oleh Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Hannywati Gunawan, SH.
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Seluruh keputusan yang diambil dalam RUPS tahun 2023 All resolutions adopted in the 2023 GMS were fully realized,
telah direalisasikan sepenuhnya, dengan rincian keputusan with details of the GMS resolutions as follows:
RUPS sebagai berikut:
HASIL KEPUTUSAN RUPS LUAR BIASA 14 MARET 2023
Extraordinary GMS Resolutions March 14, 2023
Mata Acara 1
Agenda - Item 1
1. a. Membatalkan pengangkatan Gunawan Taslim sebagai Komisaris Independen Perseroan yang telah diangkat berdasarkan keputusan RUPS Luar Biasa
Perseroan yang diselenggarakan pada tanggal 26 September 2022.
b. Mengangkat Trisna Chandra selaku Komisaris Independen Perseroan, efektif terhitung sejak diperolehnya persetujuan Otoritas Jasa Keuangan.
c. Mengangkat Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan, efektif terhitung sejak diperolehnya persetujuan dari instansi yang terkait,
termasuk tetapi tidak terbatas pada, persetujuan Otoritas Jasa Keuangan dan Kementerian Ketenagakerjaan Republik Indonesia.
Sehingga dengan demikian, terhitung sejak pengangkatan Trisna Chandra selaku Komisaris Independen Perseroan telah mendapat persetujuan Otoritas
Jasa Keuangan dan Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan telah mendapat persetujuan dari instansi yang terkait, termasuk tetapi
tidak terbatas pada, persetujuan Otoritas Jasa Keuangan dan Kementerian Ketenagakerjaaan Republik Indonesia sampai dengan sisa masa jabatan
anggota Direksi dan Dewan Komisaris Perseroan lainnya yang sedang menjabat yakni sampai dengan penutupan RUPS Tahunan Perseroan yang akan
diselenggarakan pada tahun 2024, susunan para anggota Direksi dan Dewan Komisaris Perseroan selengkapnya sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Lenny Sugihat Presiden Komisaris : Marcello Theodore Taufik
Wakil Presiden Direktur : Mahesh Ajit Ranade Wakil Presiden Komisaris : Lisawati
Direktur : Setiawan Kumala Komisaris Independen : Sudarto
Direktur : Agoes Roediyanto Komisaris Independen : Trisna Chandra
Direktur : Arif Wicaksono
Direktur : Suroso
2. Segera setelah pengangkatan Trisna Chandra selaku Komisaris Independen Perseroan telah mendapat persetujuan Otoritas Jasa Keuangan dan Mahesh Ajit
Ranade selaku Wakil Presiden Direktur Perseroan telah mendapat persetujuan dari instansi yang terkait, termasuk tetapi tidak terbatas pada, persetujuan
Otoritas Jasa Keuangan dan Kementerian Ketenagakerjaaan Republik Indonesia, memberi kuasa kepada Direksi Perseroan dengan hak substitusi, untuk
menyatakan kembali keputusan yang telah diambil dalam rapat dalam suatu akta Notaris dan selanjutnya memberitahukan pada Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dan mendafarkan pada daftar perusahaan serta untuk maksud tersebut melakukan segala tindakan yang disyaratkan oleh
peraturan perundangundangan yang berlaku.
1. a. Cancelled the appointment of Gunawan Taslim as the Company’s Independent Commissioner, who was appointed based on the Company’s Extraordinary
GMS resolutions held on September 26, 2022.
b. Appointed Trisna Chandra as Independent Commissioner, efective as of obtaining approval from the Financial Services Authority.
c. Appointed Mahesh Ajit Ranade as Vice President Director, efective as of obtaining approval from the relevant agencies, including but not limited to
the approval from the Financial Services Authority and the Ministry of Manpower of the Republic of Indonesia.
Therefore, as of the appointment of Trisna Chandra as Independent Commissioner receives approval from the Financial Services Authority, and Mahesh
Ajit Ranade as Vice President Director receives approval from the relevant agencies, including but not limited to the approval from the Financial Services
Authority and the Ministry of Manpower of the Republic of Indonesia, until the end of the remaining term of office of other members of the Board of Directors
and Board of Commissioners of the Company who are currently serving, which is until the closing of the Company’s Annual GMS which will be held in 2024,
the complete composition of the Board of Directors and Board of Commissioners of the Company is as follows:
Board of Directors Board of Commissioners
President Director : Lenny Sugihat President Commissioner : Marcello Theodore Taufik
Vice President Director : Mahesh Ajit Ranade Vice President Commissioner : Lisawati
Director : Setiawan Kumala Independent Commissioner : Sudarto
Director : Agoes Roediyanto Independent Commissioner : Trisna Chandra
Director : Arif Wicaksono
Director : Suroso
2. Authorized the Board of Directors of the Company with the substitution rights, immediately after the appointment of Trisna Chandra as Independent
Commissioner receives approval from the Financial Services Authority and Mahesh Ajit Ranade as Vice President Director receives approval from the relevant
agencies, including but not limited to the approval from the Financial Services Authority and the Ministry of Manpower of the Republic of Indonesia, to
restate the resolutions adopted at the meeting in a Notarial deed, then notify the Minister of Law and Human Rights of the Republic of Indonesia, and register
it in the Company Register and for this purpose, to perform all actions required by the applicable laws and regulations.
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HASIL KEPUTUSAN RUPS TAHUNAN 26 MEI 2023
Annual GMS Resolutions May 26, 2023
Mata Acara 1
Agenda - Item 1
1. Menyetujui Laporan Tahunan Perseroan tahun 2022.
2. Mengesahkan Laporan Keuangan Tahunan Perseroan tahun 2022, yang telah diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro & Surja, di mana
Christophorus Alvin Kossim, sebagai rekan telah ditunjuk sebagai Akuntan Publik Independen Perseroan, sebagaimana ternyata dalam Laporannya
No. 00559/2.1032/AU.1/07/1681-1/1/III/2023 tanggal 31 Maret 2023 dengan pendapat wajar dalam semua hal yang material.
3. Menyetujui Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan Dewan Komisaris Perseroan tahun 2022, sebagaimana termaktub dalam Laporan
Tahunan Perseroan.
4. Memberikan pembebasan tanggung-jawab sepenuhnya kepada anggota Direksi Perseroan atas tindakan pengurusan dan kepada anggota Dewan Komisaris
Perseroan atas tindakan pengawasan, yang telah dijalankan selama tahun 2022, sejauh tindakan-tindakan tersebut tercermin dalam Laporan Tahunan dan
Laporan Keuangan Tahunan Perseroan tahun 2022, kecuali atas perbuatan penipuan, penggelapan, dan tindak pidana lainnya.
5. Menetapkan penggunaan laba bersih Perseroan tahun 2022 sebagai berikut:
a. Sebagian digunakan untuk menutup kerugian Perseroan dalam tahun-tahun buku sebelumnya;
b. Sebesar Rp1.000.000.000,- disimpan sebagai dana cadangan wajib/umum Perseroan; dan
c. Sisanya disimpan dalam laba ditahan untuk memperkuat permodalan Perseroan, sehingga karenanya pada tahun 2022 tidak ada dividen yang dibagikan
kepada Pemegang Saham Perseroan.
1. Approved the Company’s Annual Report for 2022.
2. Ratified the Company’s Annual Financial Statements for 2022, which have been audited by Public Accounting Firm Purwantono, Sungkoro &
Surja, in which Christophorus Alvin Kossim, is a partner appointed as the Company’s Independent Public Accountant, as evident in its Report
No. 00559/2.1032/AU.1/07/1681-1/1/III/2023 dated March 31, 2023, rendering unqualified opinion in all material respects.
3. Approved the Board of Directors’ Report and ratified the Board of Commissioners’ Supervisory for 2022, as set out in the Company’s Annual Report.
4. Granted full release and discharge to members of the Board of Directors for their management actions and to members of the Board of Commissioners for
their supervisory actions, which they carried out during 2022, provided that these actions are reflected in the Company’s Annual Report and Annual Financial
Statements for 2022, except for acts of fraud, embezzlement, and other criminal acts.
5. Appropriated the use of the Company’s net profit for 2022 as follows:
a. Part of it is used for covering the Company’s losses in previous financial years;
b. A total of Rp1,000,000,000 is reserved as the Company’s mandatory/general reserve fund; and
c. The remaining is reserved as retained earnings to strengthen the Company’s capital, resulting in no dividends of 2022 distributed to the Company’s
Shareholders.
Mata Acara 2
Agenda - Item 2
Memberikan wewenang kepada Dewan Komisaris Perseroan untuk:
1. Berdasarkan pertimbangan Komite Audit Perseroan, menunjuk Akuntan Publik Independen yang akan mengaudit Laporan Posisi Keuangan, Laporan Laba
Rugi dan Penghasilan Komprehensif Lain, serta bagian lainnya dari Laporan Keuangan Perseroan tahun 2023; dan
2. Menetapkan besarnya honorarium bagi Akuntan Publik Independen serta persyaratan lainnya berkenaan dengan penunjukan tersebut.
Authorized the Company’s Board of Commissioners to conduct the following actions:
1. Based on the Company’s Audit Committee considerations, appointing an Independent Public Accountant who will audit the Statements of Financial Position,
Statements of Profit and Loss and Other Comprehensive Income, and other parts of the Company’s Financial Statements for 2023; and
2. Determining the honorarium amount for the Independent Public Accountant and other requirements regarding the appointment.
Mata Acara 3
Agenda - Item 3
Dengan memperhatikan rekomendasi dari Komite Remunerasi dan Nominasi sesuai dengan ketentuan Pasal 10 ayat 3 dan Pasal 13 ayat 4 Anggaran Dasar
Perseroan menyetujui untuk:
1. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menentukan besarnya gaji dan tunjangan lainnya bagi anggota Direksi Perseroan;
2. Memberikan wewenang kepada rapat Dewan Komisaris Perseroan untuk menetapkan honorarium dan tunjangan lainnya bagi anggota Dewan Komisaris Perseroan; dan
3. Melimpahkan wewenang kepada rapat Dewan Komisaris Perseroan untuk menentukan pembagian gaji, honorarium, dan tunjangan lainnya diantara
masing-masing anggota Direksi dan Dewan Komisaris Perseroan.
Agreed to conduct the following actions by observing the Remuneration and Nomination Committee’s recommendations in accordance with the provisions of
Article 10 Paragraph 3 and Article 13 Paragraph 4 of the Company’s Articles of Association:
1. Delegating authority to the Board of Commissioners to determine the amount of salary and other benefits for members of the Board of Directors;
2. Granting authority to the Board of Commissioners’ meeting to determine the honorarium and other benefits for members of the Board of Commissioners; and
3. Delegating authority to the Board of Commissioners’ meeting to determine the distribution of salary, honorarium, and other benefits among each member
of the Board of Directors and Board of Commissioners.
Mata Acara 4
Agenda - Item 4
Mata acara rapat keempat hanya bersifat laporan, maka tidak dilakukan pengambilan keputusan.
Item 4 of the meeting agenda was only a report, and thus, no resolution was adopted.
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DEWAN KOMISARIS
Board of Commissioners
Dewan Komisaris merupakan organ tata kelola Bank yang The Board of Commissioners is the governance organ of
memiliki tugas dan tanggung jawab untuk melakukan the Bank which has the duties and responsibilities to carry
pengawasan secara umum dan/atau khusus sesuai dengan out general and/or specific supervision in accordance with
Anggaran Dasar serta memberikan nasihat kepada Direksi the Articles of Association and provide advice to the Board
terkait pelaksanaan tugas dan tanggung jawab Direksi. of Directors on the implementation of the Board of Directors’
Dewan Komisaris juga berperan aktif dalam memantau duties and responsibilities. The Board of Commissioners
efektivitas penerapan tata kelola dalam kegiatan usaha also plays an active role in monitoring the effectiveness of
Bank pada seluruh tingkatan atau jenjang organisasi Bank. governance implementation in the Bank’s business activities
at all levels of the Bank’s organization.
Pedoman dan Tata Tertib Kerja Dewan Board of Commissioners Charter
Komisaris
Dewan Komisaris melaksanakan tugas dan tanggung The Board of Commissioners carries out its duties and
jawabnya berdasarkan Pedoman dan Tata Tertib Kerja responsibilities based on Board of Commissioners’ Charter,
Dewan Komisaris yang telah ditetapkan dan diperbarui established and updated on January 3, 2023.
pada 3 Januari 2023.
Jumlah, Komposisi, Kriteria, dan Number, Composition, Criteria, and
Independensi Dewan Komisaris Independency of the Board of Commissioners
Jumlah Number
Dewan Komisaris wajib terdiri dari minimal 3 anggota dan The Board of Commissioners shall consist of at least
maksimal tidak boleh melebihi jumlah anggota Direksi, 3 members and this number shall not exceed the maximum
dengan setidaknya 1 anggota berdomisili di Indonesia. number of members of Board of Directors, with at least
Pada tahun 2024, Dewan Komisaris Perseroan terdiri dari 1 member domiciled in Indonesia. In 2024, the Company’s
4 anggota, sedangkan Direksi berjumlah 5 anggota. Board of Commissioners consisted of 4 members, while
the Board of Directors consisted of 5 members.
Komposisi Composition
Pada tahun 2024, masa jabatan Dewan Komisaris Bank In 2024, the term of office of the Bank’s Board of
berakhir. Sebagai tindak lanjut, Bank mengangkat kembali Commissioners came to an end. As a follow-up, the Bank
anggota Dewan Komisaris dalam RUPS Tahunan yang reappointed members of the Board of Commissioners in
diselenggarakan pada 29 Mei 2024. Adapun komposisi the Annual GMS held on May 29, 2024. The composition of
Dewan Komisaris Bank sebagai berikut: the Bank’s Board of Commissioners is as follows:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 232 tanggal tanggal 29 Mei 2024 (2024-2027).
Marcello Theodore Taufik
President Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Wakil Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 232 tanggal tanggal 29 Mei 2024 (2024-2027).
Lisawati
Vice President Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 232 tanggal tanggal 29 Mei 2024 (2024-2027).
Sudarto
Independent Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 232 tanggal tanggal 29 Mei 2024 (2024-2027).
Trisna Chandra
Independent Commissioner Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
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Kriteria Criteria
Seluruh anggota Dewan Komisaris Perseroan telah memenuhi All members of the Board of Commissioners have met
persyaratan yang diatur dalam Peraturan Otoritas Jasa the requirements stipulated in the Financial Services
Keuangan No. 33/POJK.04/2014 tentang Direksi dan Dewan Authority Regulation No. 33/POJK.04/2014 on Board of
Komisaris Emiten atau Perusahaan Publik, serta dinyatakan Directors and Board of Commissioners of Issuers or Public
lulus uji kemampuan dan kepatutan (fit and proper test) Companies, and are declared passing the fit and proper test
oleh Otoritas Jasa Keuangan. Sementara itu kriteria by the Financial Services Authority. Meanwhile, the specific
khusus yang harus dimiliki calon Dewan Komisaris Bank criteria of candidates for the Bank’s Board of Commissioners
adalah: shall be:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Having good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Capable of performing legal acts;
3. Dalam 5 tahun sebelum pengangkatan dan selama 3. Within 5 years before the appointment and during
menjabat: the term of office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Dewan Komisaris b. Never become a member of Board of Commissioners
yang dinyatakan bersalah menyebabkan suatu who is found guilty of causing a company to be
perusahaan dinyatakan pailit; declared bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been punished for committing a criminal act
pidana yang merugikan keuangan negara dan/atau that is detrimental to state finances and/or related
yang berkaitan dengan sektor keuangan; dan to the financial sector; and
d. Tidak pernah menjadi anggota Dewan Komisaris d. Never been a member of Board of Commissioners
yang selama menjabat: who during the term of office:
• Pernah tidak menyelenggarakan RUPS Tahunan; • Has ever failed to convene an Annual GMS;
• Pertanggungjawabannya sebagai anggota • Has ever had his/her accountability as
Dewan Komisaris pernah tidak diterima the member of Board of Commissioners rejected
oleh RUPS atau pernah tidak memberikan by the GMS or has ever been absent in giving
pertanggungjawaban sebagai anggota Dewan his/her accountability as the member of Board of
Komisaris kepada RUPS; dan Commissioners to the GMS; and
• Pernah menyebabkan perusahaan yang • Has ever caused a company that obtains permit,
memperoleh izin, persetujuan, atau pendaftaran approval, or registration from the Financial
dari Otoritas Jasa Keuangan tidak memenuhi Services Authority not to fulfill its obligation
kewajiban menyampaikan laporan tahunan to submit its annual report and/or financial
dan/atau laporan keuangan kepada Otoritas statements to the Financial Services Authority.
Jasa Keuangan.
4. Memiliki komitmen untuk mematuhi peraturan 4. Having a commitment to comply with the laws and
perundang-undangan; dan regulations; and
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Having knowledge and/or expertise in the field required
dibutuhkan Bank. by the Bank.
Anggota Dewan Komisaris Bank dapat diangkat kembali karena Members of the Bank’s Board of Commissioners may be
masa jabatannya telah berakhir dengan memperhatikan reappointed as their term of office ends by considering
ketentuan yang berlaku. the applicable regulations.
Independensi Independency
Bank menjamin bahwa seluruh anggota Dewan Komisaris The Bank guarantees that all members of the Board of
melaksanakan tugas dan tanggung jawabnya dengan Commissioners perform their duties and responsibilities
penuh independensi. Dengan menjunjung tinggi prinsip with full independency. By upholding the principle of
profesionalisme, Dewan Komisaris berperan aktif dalam professionalism, the Board of Commissioners plays an active
memberikan masukan strategis untuk mendorong role in providing strategic input to encourage the growth
pertumbuhan dan keberlanjutan Bank. and sustainability of the Bank.
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Penilaian Kemampuan dan Kepatutan Board of Commissioners’ Fit and Proper Test
Dewan Komisaris
Setiap calon anggota Dewan Komisaris harus terlebih Every candidate for the Board of Commissioners shall first
dahulu dinyatakan lolos dalam uji kelayakan dan kepatutan be declared passing the fit and proper test conducted
yang dilakukan oleh Otoritas Jasa Keuangan sesuai by the Financial Services Authority in accordance with
dengan ketentuan Peraturan Otoritas Jasa Keuangan the provisions of Financial Services Authority Regulation
No. 27/POJK.03/2016 tentang Penilaian Kemampuan dan No. 27/POJK.03/2016 on Fit and Proper Test for Main Parties
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. of Financial Services Institutions. Details on the fit and
Rincian mengenai pernyataan uji kelayakan dan proper test statement are as follows:
kepatutan tersebut sebagai berikut:
Tanggal Persetujuan Otoritas
Nama Jabatan Pelaksana Hasil Jasa Keuangan
Name Position Executor Result Financial Services Authority
Approval Date
Presiden Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
Marcello Theodore Taufik
President Commissioner Financial Services Authority Passed November 22, 2022
Wakil Presiden Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
Lisawati
Vice President Commissioner Financial Services Authority Passed November 22, 2022
Komisaris Independen Lulus 21 Agustus 2009
Sudarto Bank Indonesia
Independent Commissioner Passed August 21, 2009
Komisaris Independen Otoritas Jasa Keuangan Lulus 31 Maret 2023
Trisna Chandra
Independent Commissioner Financial Services Authority Passed March 31, 2023
Sertifikasi Manajemen Board of Commissioners’
Risiko Dewan Komisaris Risk Management Certification
Dewan Komisaris Perseroan telah memenuhi persyaratan The Company’s Board of Commissioners has met
sertifikasi manajemen risiko sesuai dengan Peraturan the requirements for risk management certification in
Bank Indonesia No. 11/19/PBI/2009. Sertifikasi manajemen accordance with Bank Indonesia Regulation No. 11/19/PBI/2009.
risiko memastikan standar kompetensi dan keahlian yang Risk management certification ensures the competency
diperlukan dalam mendukung pengelolaan risiko secara and expertise standards required to support an optimal risk
optimal. Berikut informasi sertifikasi manajemen risiko management. The following is information on risk management
yang dimiliki oleh Dewan Komisaris Perseroan: certification held by the Company’s Board of Commissioners:
Nama Jabatan Jenjang Masa Berlaku Penyelenggara
Name Position Level Validity Period Organizer
Lembaga Sertifikasi Profesi Lembaga
Presiden Komisaris Jenjang 6 19 Maret 2027 Sertifikasi Profesional Perbankan
Marcello Theodore Taufik
President Commissioner Level 6 March 19, 2027 Professional Certification Institute of
Banking Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Wakil Presiden Komisaris Jenjang 7 19 Maret 2027 Sertifikasi Profesional Perbankan
Lisawati
Vice President Commissioner Level 7 March 19, 2027 Professional Certification Institute of
Banking Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Komisaris Independen Jenjang 6 2 April 2027 Sertifikasi Profesional Perbankan
Sudarto
Independent Commissioner Level 6 April 2, 2027 Professional Certification Institute of
Banking Professional Certification Institute
Lembaga Sertifikasi Profesi Lembaga
Komisaris Independen Jenjang 6 19 Maret 2027 Sertifikasi Profesional Perbankan
Trisna Chandra*
Independent Commissioner Level 6 March 19, 2027 Professional Certification Institute of
Banking Professional Certification Institute
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Tugas dan Tanggung Jawab Duties and Responsibilities of
Dewan Komisaris the Board of Commissioners
Berdasarkan Pedoman dan Tata Tertib Kerja Dewan Based on the Board of Commissioners’ Charter, the duties
Komisaris, tugas dan dan tanggung jawab Dewan Komisaris and responsibilities of the Board of Commissioners are
sebagai berikut: as follows:
1. Melakukan pengawasan dan bertanggung jawab atas 1. Supervising and being responsible for supervising
pengawasan terhadap kebijakan pengurusan, jalannya management policies, management course in general,
pengurusan pada umumnya, memberi nasihat kepada providing advice to the Board of Directors, and ensuring
Direksi, dan memastikan terselenggaranya prinsip- the implementation of GCG principles in every business
prinsip GCG dalam setiap kegiatan usaha Bank; activity of the Bank;
2. Menjalankan fungsi pengawasan sesuai dengan 2. Carrying out supervisory function in accordance with
kewenangan dan tanggung jawabnya sebagaimana the authority and responsibility as stipulated in
diatur dalam Anggaran Dasar, Keputusan RUPS, dan the Articles of Association, GMS Resolutions, and other
ketentuan hukum lainnya yang berlaku berdasarkan applicable legal provisions based on the principle
prinsip kehati-hatian; of prudence;
3. Mengarahkan, memantau, dan mengevaluasi pelaksanaan 3. Directing, monitoring, and evaluating the implementation
kebijakan strategis Bank; of the Bank’s strategic policies;
4. Dilarang terlibat dalam pengambilan keputusan kegiatan 4. Prohibited from being involved in making decisions
operasional Bank sebagaimana diatur dalam ketentuan on the Bank’s operational activities as stipulated in
Bank Indonesia dan/atau Otoritas Jasa Keuangan dan the provisions of Bank Indonesia and/or Financial Services
peraturan perundang-undangan yang berlaku lainnya; Authority and other applicable laws and regulations;
5. Memastikan bahwa Direksi telah menindaklanjuti 5. Ensuring that the Board of Directors has followed up on
temuan hasil pemeriksaan Satuan Kerja Audit Intern, the findings of Internal Audit Division, external auditors,
auditor eksternal, pengawasan Otoritas Jasa Keuangan the supervision results by Financial Services Authority and/
dan/atau hasil pengawasan otoritas pemerintah lainnya; or the supervision results by other government authorities;
6. Memberitahukan kepada Otoritas Jasa Keuangan paling 6. Notifying the Financial Services Authority, no later than
lambat 7 hari kerja sejak ditemukannya: 7 working days after discovering:
a. Pelanggaran peraturan perundang-undangan di a. Violation of laws and regulations in the field of
bidang keuangan dan perbankan; dan financial and banking; and
b. Keadaan yang membahayakan kelangsungan usaha b. Conditions that endanger the Bank’s business
Bank; continuity;
7. Membentuk komite-komite paling kurang: 7. Establishing committees of at least:
a. Komite Audit; a. Audit Committee;
b. Komite Pemantau Risiko; dan b. Risk Monitoring Committee; and
c. Komite Remunerasi dan Nominasi. c. Remuneration and Nomination Committee.
Pengangkatan pihak independen anggota Komite Independent members of the Committee are
dilakukan oleh Direksi berdasarkan keputusan rapat appointed by the Board of Directors based on
Dewan Komisaris; the Board of Commissioners’ meeting decisions;
8. Memastikan bahwa Komite yang dibentuk dapat 8. Ensuring that the Committees formed can carry out
menjalankan tugasnya secara efektif, sesuai dengan their duties effectively, in accordance with the Bank’s
regulasi dan kebijakan internal Bank; internal regulations and policies;
9. Memiliki pedoman dan tata tertib kerja yang bersifat 9. Having work guidelines and conduct that are binding for
mengikat bagi setiap anggota Dewan Komisaris; each member of the Board of Commissioners;
10. Memahami jenis-jenis risiko Bank dan memastikan 10. Understanding the types of Bank risks and ensuring that
bahwa Direksi telah mengambil langkah-langkah yang the Board of Directors has taken the necessary steps to
diperlukan dalam mengendalikan risiko Bank; control the Bank’s risks;
11. Menyetujui kebijakan umum bidang perkreditan, 11. Approving general policies on credit, risk management,
manajemen risiko, kepatuhan, operasional, sistem compliance, operations, management information
informasi manajemen, manajemen sumber daya manusia, system, human resource management, treasury,
treasury, pengadaan barang dan jasa, anti-pencucian uang procurement of goods and services, anti-money
dan pencegahan pendanaan terorisme (APU/PPT), serta laundering and counter-terrorist financing (AML/CT),
kebijakan-kebijakan umum lainnya. Evaluasi kebijakan as well as other general policies. Evaluation of the policy
tersebut dilakukan sekurang-kurangnya 1 kali dalam is carried out at least once in 3 years or a higher
3 tahun atau frekuensi yang lebih tinggi dalam hal frequency in the event that there are changes in
PT Bank Ganesha Tbk
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terdapat perubahan faktor-faktor yang memengaruhi factors thatsignificantly influence the Bank’s business
kegiatan usaha Bank secara signifikan; activities;
12. Mengesahkan dan mengkaji ulang secara berkala 12. Approving and periodically reviewing internal control
terhadap kebijakan sistem pengendalian intern dan system policies and overall strategy of the Bank.
strategi bank secara menyeluruh. Dewan Komisaris The Board of Commissioners ensures that the Board of
memastikan bahwa Direksi telah memantau efektivitas Directors has monitored the effectiveness of internal
pelaksanaan sistem pengendalian intern; control system implementation;
13. Dewan Komisaris yang diwakili oleh Presiden Komisaris 13. The Board of Commissioners, represented by the President
wajib menandatangani laporan pengangkatan dan Commissioner, must sign a report on the appointment and
penghentian Kepala Satuan Kerja Audit Intern ke termination of the Head of the Internal Audit Division to
Otoritas Jasa Keuangan paling lambat 10 hari setelah the Financial Services Authority no later than 10 days
tanggal pengangkatan dan penghentian; after the appointment and termination date;
14. Memastikan bahwa Laporan Pelaksanaan dan Pokok- 14. Ensuring that the Implementation Report and Main
Pokok Hasil Audit Intern termasuk informasi hasil audit Results of Internal Audit include information on
yang bersifat rahasia yang disampaikan kepada Otoritas confidential audit result which are submitted to
Jasa Keuangan setiap semester paling lambat 1 bulan theFinancial Services Authority every semester no later
setelah akhir laporan; than 1 month after the end of the report;
15. Menyetujui Rencana Strategis (Corporate Plan) dan 15. Approving the Strategic Plan (Corporate Plan) and
Rencana Bisnis Bank (RBB) yang telah disusun Direksi; Bank Business Plan (RBB) that have been prepared by
the Board of Directors;
16. Melaksanakan pengawasan terhadap pelaksanaan RBB 16. Supervising RBB implementation and submitting
dan menyampaikan Laporan Pengawasan RBB setiap a Supervision Report of RBB every semester to
semester kepada Otoritas Jasa Keuangan paling lambat the Financial Services Authority no later than 2 months
2 bulan setelah akhir semester yang dimaksud; after the end of the relevant semester;
17. Melaksanakan pengawasan terhadap pelaksanaan 17. Supervising the implementation of Payment Service
Penyedia Jasa Pembayaran dan menyampaikan Providers and submitting an annual Payment Service
Laporan Pengawasan Penyedia Jasa Pembayaran setiap Provider Supervision Report to Bank Indonesia no later
tahun ke Bank Indonesia paling lambat 4 bulan setelah than 4 months after the end of the financial year; and
tahun buku berakhir; dan
18. Menandatangani Laporan Tahunan yang telah disusun 18. Signing the Annual Report that has been prepared by
Direksi sesuai ketentuan yang berlaku, untuk diajukan the Board of Directors in accordance with applicable
dalam RUPS Tahunan. Jika tidak menandatangani regulations, to be submitted to the Annual GMS. If
laporan tersebut, maka alasannya harus diberikan a member does not sign the report, the reasons must be
secara tertulis. given in writing.
Etika Kerja Dewan Komisaris Board of Commissioners Work Ethics
Etika kerja Dewan Komisaris dalam melaksanakan tugas The work ethics of the Board of Commissioners in performing
dan tanggung jawabnya sebagai berikut: its duties and responsibilities are as follows:
1. Dewan Komisaris dilarang memanfaatkan Bank untuk 1. The Board of Commissioners is prohibited from using
kepentingan pribadi, keluarga, dan/atau pihak lain yang the Bank for personal, family, and/or other party
dapat merugikan atau mengurangi keuntungan Bank; interests which may harm or reduce the Bank’s profit;
2. Dewan Komisaris dilarang mengambil dan/atau 2. The Board of Commissioners is prohibited from taking
menerima keuntungan pribadi dari Bank selain and/or receiving personal benefits from the Bank, other
remunerasi dan fasilitas lainnya yang ditetapkan RUPS; than remuneration and other facilities set by the GMS;
3. Dewan Komisaris wajib mengungkapkan dalam laporan 3. The Board of Commissioners must disclose the following
pelaksanaan GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside
dan/atau di luar negeri; the country;
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
b. Hubungan keuangan dan hubungan keluarga dengan b. Financial relationship and family relationship
anggota Dewan Komisaris lain, anggota Direksi dan/ with other members of Board of Commissioners,
atau Pemegang Saham Pengendali Perseroan; dan members of Board of Directors, and/or Controlling
Shareholders of the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
Komisaris Independen Independent Commissioner
Bank memiliki 2 Komisaris Independen atau 50% dari The Bank has 2 Independent Commissioners or 50% of
total 4 anggota Dewan Komisaris. Dengan demikian, Bank the total 4 members of the Board of Commissioners.
telah memenuhi ketentuan dalam Peraturan Otoritas Jasa Thus, the Bank has complied with the provisions of
Keuangan No. 17 tahun 2023 tentang Penerapan Tata Kelola Financial Services Authority Regulation No. 17 of 2023
bagi Bank Umum, yang mewajibkan Bank untuk memiliki on the Implementation of Governance for Commercial
Komisaris Independen minimal 50% dari total anggota Banks, which requires the Bank to have Independent
Dewan Komisaris. Commissioners of at least 50% of the total members of
the Board of Commissioners.
Kriteria Komisaris Independen Independent Commissioner Criteria
Pengangkatan Komisaris Independen harus memenuhi The appointment of Independent Commissioners shall meet
persyaratan yang setara dengan pengangkatan Komisaris the requirements equivalent to those of the appointment
Non-Independen, ditambah dengan ketentuan khusus of Non-Independent Commissioners, with the additional
sebagaimana diatur dalam Peraturan Otoritas Jasa specific provisions as stipulated in Financial Services
Keuangan No. 33/POJK.04/2014. Rincian persyaratan Authority Regulation No. 33/POJK.04/2014. Details of
tambahan tersebut sebagai berikut: the additional requirements are as follows:
Kriteria Komisaris Independen Trisna
Independent Commissioner Criteria Sudarto
Chandra
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan,
memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6 bulan terakhir, kecuali untuk
pengangkatan kembali sebagai Komisaris Independen Perseroan pada periode berikutnya.
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the Company’s
activities within the last 6 months, except for reappointment as the Company’s Independent Commissioner in the
following period.
Tidak mempunyai saham, baik langsung maupun tidak langsung pada Perseroan.
Has no shares, either directly or indirectly, in the Company.
Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi, atau Pemegang
Saham Utama Perseroan.
Has no affiliation with the Company, members of the Board of Commissioners, members of the Board of Directors, or the
Major Shareholders of the Company.
Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan.
Has no business relationship, either directly or indirectly, related to the Company’s business activities.
Pernyataan Independensi Komisaris Independen Statement of Independency of Independent
Commissioner
Setiap Komisaris Independen Bank telah menyampaikan Surat Every Independent Commissioner of the Bank has submitted
Pernyataan Independensi yang memenuhi ketentuan aspek a Statement of Independency that meets the provisions of
independensi sebagaimana diatur dalam Pasal 25 ayat 1 independency aspect as stipulated in Article 25 paragraph 1 of
Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 Financial Services Authority Regulation No. 33/POJK.04/2014
tentang Direksi dan Dewan Komisaris Emiten atau on the Board of Directors and Board of Commissioners of
Perusahaan Publik. Issuers or Public Companies.
PT Bank Ganesha Tbk
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Rapat Dewan Komisaris Board of Commissioners’ Meeting
Kebijakan rapat Dewan Komisaris telah diatur dalam The Board of Commissioners’ meeting policy is regulated in
Pedoman dan Tata Tertib Kerja Dewan Komisaris. Berdasarkan the Board of Commissioners’ Charter. Based on this charter,
hal tersebut, Dewan Komisaris wajib melaksanakan rapat the Board of Commissioners shall hold internal meetings at
internal minimal 1 kali dalam 2 bulan dan rapat bersama least once every 2 months and joint meetings with the Board
Direksi minimal 1 kali dalam 4 bulan. Pengambilan keputusan of Directors at least once every 4 months. The decision of
rapat Dewan Komisaris dilakukan berdasarkan musyawarah the Board of Commissioners’ meeting is made by deliberation
mufakat dan dalam hal tidak terdapat kesepakatan, for consensus, and in the event that no agreement is
keputusan diambil berdasarkan suara terbanyak. reached, decision is made based on the majority vote.
Pada tahun 2024, kehadiran Dewan Komisaris dalam rapat In 2024, the Board of Commissioners’ attendance at meetings
diungkapkan sebagai berikut: was disclosed as follows:
Rapat Gabungan dengan Direksi
Rapat Dewan Komisaris RUPS Tahunan dan Luar Biasa
Joint Meeting with Board of
Board of Commissioners’ Meeting Annual and Extraordinary GMS
Directors
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Rapat Kehadiran Rapat Kehadiran
(%) (%) (%)
Number of Total Number of Total Number of Total
Meetings Attendance Meetings Attendance Meetings Attendance
Marcello Theodore Taufik
Presiden Komisaris 11 10 90,91 5 5 100,00 2 2 100,00
President Commissioner
Lisawati
Wakil Presiden Komisaris 11 11 100,00 5 5 100,00 2 2 100,00
Vice President Commissioner
Sudarto
Komisaris Independen 11 11 100,00 5 5 100,00 2 1 50,00
Independent Commissioner
Trisna Chandra
Komisaris Independen 11 11 100,00 5 5 100,00 2 2 100,00
Independent Commissioner
Rata-rata Kehadiran (%)
97,73 100,00 87,50
Average Attendance (%)
Pelaksanaan Tugas Dewan Komisaris Implementation of Board of Commissioners’
Duties
Pelaksanaan tugas Dewan Komisaris selama tahun 2024 The implementation of Board of Commissioners’ duties
diuraikan sebagai berikut: throughout 2024 was described as follows:
1. Melakukan pengawasan terhadap realisasi RBB; 1. Supervising the realization of RBB;
2. Mengevaluasi tindak lanjut atas temuan audit internal; 2. Evaluating the follow-up actions on internal audit findings;
3. Mengevaluasi tindak lanjut hasil pemeriksaan dari 3. Evaluating the follow-up of audit results from the Financial
Otoritas Jasa Keuangan; Services Authority;
4. Mengevaluasi laporan profil risiko; 4. Evaluating the risk profile report;
5. Mengevaluasi laporan tingkat kesehatan Bank; 5. Evaluating the Bank’s soundness level report;
6. Mengevaluasi penerapan manajemen Risiko; 6. Evaluating the implementation of Risk management;
7. Mengevaluasi sistem pengendalian internal; 7. Evaluating the internal control system;
8. Mengevaluasi pelaksanaan Fungsi Kepatuhan Bank; dan 8. Evaluating the implementation of the Bank’s Compliance
Function; and
9. Memberikan persetujuan atas hal-hal yang ditetapkan 9. Approving matters stipulated in the Bank’s Articles of
dalam Anggaran Dasar Bank. Association.
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Rekomendasi, Evaluasi, dan Persetujuan Recommendation, Evaluation, and Approval
Dewan Komisaris of the Board of Commissioners
Selama tahun 2024, Dewan Komisaris aktif memberikan Throughout 2024, the Board of Commissioners actively
rekomendasi, melakukan evaluasi, dan menyetujui berbagai provided recommendations, conducted evaluations,
langkah strategis untuk mendukung peningkatan kinerja and approved various strategic steps to support
Perseroan, di antaranya: the improvement of the Company’s performance, including:
1. Persetujuan perubahan struktur organisasi; 1. Approving changes to the organizational structure;
2. Evaluasi kinerja Satuan Kerja Audit Intern; 2. Evaluating the performance of Internal Audit Division;
3. Evaluasi penerapan manajemen risiko; 3. Evaluating the implementation of risk management;
4. Evaluasi atas kegiatan alih daya; 4. Evaluating outsourcing activities;
5. Evaluasi terhadap pelaksanaan fungsi kepatuhan Bank; 5. Evaluating the implementation of the Bank’s compliance
function;
6. Evaluasi penggunaan jasa akuntan publik dan kantor 6. Evaluating the use of services of public accountants and
akuntan publik yang melaksanakan general audit untuk public accounting firms that conducted general audit
tahun 2023; for 2023;
7. Persetujuan perubahan keanggotaan komite-komite di 7. Approving changes to the composition of committees
bawah Dewan komisaris; dan under the Board of Commissioners; and
8. Persetujuan penunjukan akuntan publik dan kantor 8. Approving the appointment of public accountants
akuntan publik untuk pelaksanaan general audit and public accounting firms to conduct general audit
tahun 2024. in 2024.
DIREKSI
Board of Directors
Direksi adalah bagian dari organ tata kelola yang memiliki The Board of Directors is part of the governance organ that
wewenang dan tanggung jawab penuh dalam mengelola has full authority and responsibility in managing the Bank’s
kegiatan usaha Bank sesuai dengan tujuan yang telah business activities in accordance with the objectives stated.
ditetapkan. Sebagai pihak yang mewakili Bank, baik di dalam As a party representing the Bank, both inside and outside
maupun di luar pengadilan, Direksi melaksanakan tugasnya the court, the Board of Directors performs its duties based
berdasarkan ketentuan yang tercantum dalam Anggaran on the provisions set out in the Bank’s Articles of Association
Dasar Bank serta peraturan perundang-undangan yang berlaku. and applicable laws and regulations.
Pedoman dan Tata Tertib Kerja Direksi Board of Directors Charter
Dalam menjalankan tugas dan tanggung jawabnya, Direksi In performing its duties and responsibilities, the Board of
mengacu pada pedoman dan tata tertib kerja Direksi yang Directors refers to the Board of Directors Charter, which is
disusun berdasarkan Peraturan Otoritas Jasa Keuangan prepared based on Financial Services Authority Regulation
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris No. 33/POJK.04/2014 on the Board of Directors and Board of
Emiten atau Perusahaan Publik. Commissioners of Issuers or Public Companies.
Jumlah, Komposisi, Kriteria, dan Number, Composition, Criteria, and
Independensi Direksi Independency of the Board of Directors
Jumlah Number
Direksi Bank sekurang-kurangnya terdiri dari 3 orang dengan The Bank’s Board of Directors shall consist of at least
salah seorang anggota Direksi adalah Direktur Kepatuhan. 3 members with one of them is the Compliance Director.
Per 31 Desember 2024, Direksi Perseroan terdiri dari As of December 31, 2024, the Company’s Board of Directors
5 orang anggota. consisted of 5 members.
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Komposisi Composition
Di tahun 2024, terjadi perubahan komposisi Direksi In 2024, there were several changes to the composition of
Perseroan, yang dirincikan sebagai berikut: the Company’s Board of Directors, detailed as follows:
1. Periode 14 Maret 2023-8 Maret 2024 1. Period of March 14, 2023-March 8, 2024
Berdasarkan keputusan RUPS Luar Biasa tanggal Based on the Extraordinary GMS resolutions dated
14 Maret 2023, Mahesh Ajit Ranade diangkat sebagai March 14, 2023, Mahesh Ajit Ranade was appointed
Wakil Presiden Direktur, efektif setelah lulus fit and as Vice President Director, effective after passing
proper test serta memperoleh IMTA/KITAS pada 11 the fit and proper test and obtaining IMTA/KITAS
September 2023. Dengan demikian, komposisi Direksi on September 11, 2023. Therefore, the Board of
periode 11 September 2023–8 Maret 2024 berjumlah 6 Directors for the period of September 11, 2023–
orang, sebagaimana tercantum dalam tabel berikut: March 8, 2024, consisted of 6 members, as set out in
the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Wakil Presiden Direktur Akta Pernyataan keputusan Rapat No. 165 tanggal 26 Juli 2023 (2023-2024).
Mahesh Ajit Ranade
Vice President Director Deed of Meeting Resolutions No. 165 dated July 26, 2023 (2023-2024).
Direktur Akta Keputusan RUPS Tahunan No. 72 tanggal 19 Mei 2021 (2021-2024).
Setiawan Kumala
Director Deed of Annual GMS Resolutions No. 72 dated May 19, 2021 (2021-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Suroso
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 295 tanggal 27 Oktober 2022 (2022-2024).
Agoes Roediyanto
Director Deed of Meeting Resolutions No. 295 dated October 27, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
2. Periode 8 Maret 2024 – 29 Mei 2024 2. Period of March 8, 2024 – May 29, 2024
Keputusan RUPS Luar Biasa tanggal 8 Maret 2024 The Extraordinary GMS resolutions dated March 8, 2024,
menyetujui pengunduran diri Mahesh Ajit Ranade sebagai approved the resignation of Mahesh Ajit Ranade as Vice
Wakil Presiden Direktur, sehingga komposisi Direksi sejak President Director, and thus, the Board of Directors
8 Maret 2024-29 Mei 2024 berjumlah 5 orang. Detail from March 8, 2024-May 29, 2024, consisted of 5
komposisi dan dasar hukum penunjukkan tercantum members. Details of the composition and legal basis for
dalam tabel berikut: the appointment are listed in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Keputusan RUPS Tahunan No. 72 tanggal 19 Mei 2021 (2021-2024).
Setiawan Kumala
Director Deed of Annual GMS Resolutions No. 72 dated May 19, 2021 (2021-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Suroso
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 295 tanggal 27 Oktober 2022 (2022-2024).
Agoes Roediyanto
Director Deed of Meeting Resolutions No. 295 dated October 27, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
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3. Periode 29 Mei 2024 – sekarang 3. Period of May 29, 2024 - present
Berdasarkan keputusan RUPS Tahunan tanggal 29 Based on the Annual GMS resolutions dated May
Mei 2024, Setiawan Kumala diangkat sebagai Wakil 29, 2024, Setiawan Kumala was appointed as Vice
Presiden Direktur, efektif setelah lulus fit and proper President Director, effective after passing the fit and
test dan efektif menjabat pada tanggal 28 Juni 2024. proper test and effectively serving as of June 28, 2024.
RUPS juga mengangkat Ibrahim sebagai Direktur, The GMS also appointed Ibrahim as Director, effective
efektif setelah lulus fit and proper test dan efektif after passing the fit and proper test and effectively
menjabat pada tanggal 1 Oktober 2024. Selain itu, serving as of October 1, 2024. In addition, the GMS
RUPS memutuskan untuk tidak memperpanjang masa resolved not to extend Agoes Roediyanto’s term of
jabatanAgoesRoediyantosebagaiDirektur.Dengandemikian, office as Director. Therefore, the Board of Directors for
komposisi Direksi periode 29 Mei 2024–sekarang berjumlah the period of May 29, 2024–present, consists of
5 orang, sebagaimana tercantum dalam tabel berikut: 5 members, as set out in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Wakil Presiden Direktur Akta Pernyataan Keputusan Rapat No. 248 tanggal 28 Juni 2024 (2024-2027).
Setiawan Kumala
Vice President Director Deed of Meeting Resolutions No. 232 dated June 28, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Suroso
Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 232 tanggal 29 Mei 2024 (2024-2027).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 232 dated May 29, 2024 (2024-2027).
Direktur Akta Pernyataan Keputusan Rapat No. 003 tanggal 1 Oktober 2024 (2024-2027).
Ibrahim
Director Deed of Meeting Resolutions No. 003 dated Oktober 1, 2024 (2024-2027).
Kriteria Criteria
Seluruh anggota Direksi Perseroan telah memenuhi All members of the Board of Commissioners have met
persyaratan yang diatur dalam Peraturan Otoritas Jasa the requirements stipulated in the Financial Services
Keuangan No. 33/POJK.04/2014 tentang Direksi dan Dewan Authority Regulation No. 33/POJK.04/2014 on Board
Komisaris Emiten atau Perusahaan Publik, serta dinyatakan of Directors and Board of Commissioners of Issuers or
lulus fit and proper test oleh Otoritas Jasa Keuangan. Public Companies, and are declared passing the fit and
Sementara itu kriteria khusus yang harus dimiliki calon proper test by the Financial Services Authority. Meanwhile,
Direksi Bank adalah: the specific criteria of candidates for the Bank’s Board of
Directors shall be:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Having good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Capable of performing legal acts;
3. Dalam 5 tahun sebelum pengangkatan dan selama 3. Within 5 years before the appointment and during
menjabat: the term of office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi yang b. Never become a member of Board of Directors who
dinyatakan bersalah menyebabkan suatu is found guilty of causing a company to be declared
perusahaan dinyatakan pailit; bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been punished for committing a criminal act
pidana yang merugikan keuangan negara dan/atau that is detrimental to state finances and/or related
yang berkaitan dengan sektor keuangan; dan to the financial sector; and
d. Tidak pernah menjadi anggota Direksi yang selama d. Never been a member of Board of Directors who
menjabat: during the term of office:
• Pernah tidak menyelenggarakan RUPS Tahunan; • Has ever failed to convene an Annual GMS;
• Pertanggungjawabannya sebagai anggota • Has ever had his/her accountability as
Direksi pernah tidak diterima oleh RUPS atau the member of Board of Directors rejected
pernah tidak memberikan pertanggungjawaban by the GMS or has ever been absent in giving
sebagai anggota Direksi kepada RUPS; dan his/her accountability as the member of Board of
Directors to the GMS; and
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•
Pernah menyebabkan perusahaan yang • Has ever caused a company that obtains permit,
memperoleh izin, persetujuan, atau pendaftaran approval, or registration from the Financial
dari Otoritas Jasa Keuangan tidak memenuhi Services Authority not to fulfill its obligation
kewajiban menyampaikan laporan tahunan to submit its annual report and/or financial
dan/atau laporan keuangan kepada Otoritas statements to the Financial Services Authority;
Jasa Keuangan;
4. Memiliki komitmen untuk mematuhi peraturan 4. Having a commitment to comply with the laws and
perundang-undangan; dan regulations; and
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Having knowledge and/or expertise in the field required
dibutuhkan Bank. by the Bank.
Anggota Direksi Bank dapat diangkat kembali karena Members of the Bank’s Board of Directors may be
masa jabatannya telah berakhir dengan memperhatikan reappointed as their term of office ends by considering
ketentuan yang berlaku. the applicable regulations.
Independensi Independency
Anggota Direksi Perseroan selalu memegang teguh Members of the Company’s Board of Directors always uphold
prinsip independensi dalam menjalankan tugas dan the principle of independency in performing their duties and
tanggung jawabnya, dengan mengutamakan kepentingan responsibilities, by prioritizing the Bank’s interests above
Bank di atas kepentingan pribadi. Selain itu, Direksi their personal interests. In addition, the Board of Directors
memastikan bahwa pelaksanaan tugasnya tetap bebas dari ensures that their duty implementation remains free from
pengaruh pihak manapun. the influence of any party.
Penilaian Kemampuan dan Kepatutan Direksi Board of Directors’ Fit and Proper Test
Setiap calon anggota Direksi harus terlebih dahulu Every candidate for the Board of Directors shall first
dinyatakan lolos dalam uji kelayakan dan kepatutan be declared passing the fit and proper test conducted
yang dilakukan oleh Otoritas Jasa Keuangan sesuai by the Financial Services Authority in accordance with
dengan ketentuan Peraturan Otoritas Jasa Keuangan the provisions of Financial Services Authority Regulation
No. 27/POJK.03/2016 tentang Penilaian Kemampuan No. 27/POJK.03/2016 on Fit and Proper Test for Main Parties
dan Kepatutan bagi Pihak Utama Lembaga Jasa of Financial Services Institutions. Details on the fit and
Keuangan. Rincian mengenai pernyataan uji kelayakan proper test statement are as follows:
dan kepatutan tersebut sebagai berikut:
Nama Jabatan Pelaksana Hasil Tanggal Persetujuan Otoritas Jasa Keuangan
Name Position Executor Result Financial Services Authority Approval Date
Lenny Sugihat Presiden Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
President Director Financial Services Authority Passed December 14, 2022
Setiawan Kumala* Wakil Presiden Direktur Otoritas Jasa Keuangan Lulus 20 Juni 2024
Vice President Director Financial Services Authority Passed June 20, 2022
Direktur Otoritas Jasa Keuangan Lulus 10 Februari 2016
Director Financial Services Authority Passed February 10, 2016
Mahesh Ajit Ranade** Direktur Otoritas Jasa Keuangan Lulus 12 Juli 2023
Director Financial Services Authority Passed July 12, 2023
Suroso Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Director Financial Services Authority Passed December 14, 2022
Agoes Roediyanto*** Direktur Otoritas Jasa Keuangan Lulus 20 Oktober 2022
Director Financial Services Authority Passed October 20, 2022
Arif Wicaksono Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Director Financial Services Authority Passed December 14, 2022
Ibrahim**** Direktur Otoritas Jasa Keuangan Lulus 26 September 2024
Director Financial Services Authority Passed September 26, 2024
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
June 28, 2024, previously served as Commercial Director.
** Efektif mengundurkan diri pada tanggal 15 Februari 2024. / Effectively resigned as of February 15, 2024.
*** Berakhir masa jabatan pada penutupan RUPS Tahunan 2024. / The term of office ended as of the closing of the 2024 Annual GMS.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
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Sertifikasi Manajemen Risiko Direksi Board of Directors’ Risk Management
Certification
Sebagai bentuk kepatuhan terhadap Peraturan Bank As a form of compliance with Bank Indonesia Regulation
Indonesia No. 11/19/PBI/2009 tentang Sertifikasi Manajemen No. 11/19/PBI/2009 on Risk Management Certification
Risiko bagi Pengurus dan Pejabat Bank Umum, Perseroan for Management and Officers of Commercial Banks,
mensyaratkan kepemilikan sertifikasi manajemen risiko the Company requires ownership of risk management
sebagai standar kompetensi dan keahlian bagi Direksi. certification as a standard of competency and expertise
Informasi kepemilikan sertifikasi manajemen risiko oleh for the Board of Directors. Information on ownership
Direksi Perseroan sebagai berikut: of risk management certification by the Company’s
Board of Directors is as follows:
Nama Jabatan Masa Berlaku Penyelenggara
Name Level
Position Validity Period Organizer
Presiden Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Lenny Sugihat
President Director Level 7 March 19, 2027 Banking Professional Certification Institution
Wakil Presiden Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Setiawan Kumala*
Vice President Director Level 7 March 19, 2027 Banking Professional Certification Institution
Wakil Presiden Direktur Jenjang 6 31 Maret 2025 Lembaga Sertifikasi Profesi Perbankan
Mahesh Ajit Ranade**
Vice President Director Level 6 March 31, 2025 Banking Professional Certification Institution
Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Suroso
Director Level 7 March 19, 2027 Banking Professional Certification Institution
Direktur Jenjang 7 2 September 2022-2 September 2024 Lembaga Sertifikasi Profesi Perbankan
Agoes Roediyanto***
Director Level 7 September 2, 2022-September 2, 2024 Banking Professional Certification Institution
Direktur Jenjang 7 19 Maret 2027 Lembaga Sertifikasi Profesi Perbankan
Arif Wicaksono
Director Level 7 March 19, 2027 Banking Professional Certification Institution
Direktur Jenjang 7 15 Juli 2027 Lembaga Sertifikasi Profesi Perbankan
Ibrahim****
Director Level 7 July 15, 2027 Banking Professional Certification Institution
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
june 28, 2024, previously served as Commercial Director.
** Efektif mengundurkan diri pada tanggal 15 Februari 2024. / Effectively resigned as of February 15, 2024.
*** Berakhir masa jabatan pada penutupan RUPS Tahunan 2024. / The term of office ended as of the closing of the 2024 Annual GMS.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of
the Board of Directors
Untuk meningkatkan efektivitas dan memastikan To increase effectiveness and ensure accurate decision-
pengambilan keputusan yang akurat, Perseroan membagi making, the Company divides the Board of Directors’
tugas Direksi berdasarkan keahlian dan pengalaman duties based on their respective expertise and experience.
masing-masing. Rincian pembagian tugas diatur dalam Details of the division of duties are stated in the Board
Surat Keputusan Direksi tanggal 24 Juni 2024, dengan detail of Directors’ Decision Letter dated June 24, 2024, with
sebagai berikut: the following details:
Lenny Sugihat
Presiden Direktur
President Director
1. Melakukan seluruh tugas dan tanggung jawab yang dibebankan oleh 1. Performing all duties and responsibilities assigned by Shareholders,
Pemegang Saham, termasuk didalamnya penetapan strategi Bank; including the implementation of the Bank's strategy;
2. Mengoordinasikan dan memonitor pencapaian RBB yang telah disetujui 2. Coordinating and monitoring RBB achievements that have been approved
oleh Dewan Komisaris; by the Board of Commissioners;
3. Mengoordinasikan dan memonitor pelaksanaan tugas dan pekerjaan 3. Coordinating and monitoring the implementation of the duties and
anggota Direksi sesuai bidang tugas masing-masing; responsibilities of Board of Directors’ members according to their
respective duties;
4. Memonitor, mengarahkan, dan memastikan bahwa fungsi dan kegiatan 4. Monitoring, directing, and ensuring that the supervisory and internal
pengawasan serta pengendalian intern telah dilaksanakan sesuai dengan control functions and activities have been carried out in accordance with
sistem, prosedur, dan ketentuan yang berlaku, termasuk mengoordinasikan the applicable system, procedure, and regulation, including coordinating
dan memonitor kelancaran kegiatan operasional, baik kantor pusat and monitoring the smooth running of operational activities, at head office
maupun kantor cabang; and branch offices;
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Lenny Sugihat
Presiden Direktur
President Director
5. Memonitor bahwa kegiatan operasional maupun non-operasional pada seluruh 5. Monitoring that operational and non-operational activities in all work
unit kerja telah dijalankan sesuai dengan strategi, kebijakan, dan prosedur units have been carried out in accordance with the applicable strategies,
yang berlaku; policies, and procedures;
6. Memonitor dan meyakinkan seluruh kegiatan operasional Bank telah 6. Monitoring and making sure that all Bank operational activities are in
sesuai dengan peraturan atau ketentuan dan prosedur kegiatan transaksi accordance with the regulations or provisions and procedures for operational
operasional yang telah ditetapkan, termasuk merumuskan garis kebijakan transaction activities that have been established, including formulating
mengenai wewenang limit operasional di lingkungan kantor pusat atau policy lines regarding operational limit authority within the head office or
kantor cabang; branch offices; ;
7. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Satuan Kerja 7. Coordinating duty and responsibility implementation of the Internal Audit
Audit Intern dan tindak lanjut temuan Satuan Kerja Audit Intern, antara lain: Division and following up on findings of the Internal Audit Division, including:
a. Audit atas pelaksanaan ketentuan intern dan ekstern pada kegiatan a. Audit on internal and external regulations implementation on the
operasional Bank; Bank's operational activities;
b. Audit atas kegiatan perkreditan dan operasional Bank; b. Audit of the Bank's credit and operational activities;
c. Evaluasi sadar risiko dan kemampuan identifikasi risiko oleh setiap unit c. Evaluation of risk awareness and risk identification capability by each
kerja; dan unit; and
d. Pelaksanaan fungsi strategi anti-fraud dalam Bank, termasuk sistem d. Implementation of anti-fraud strategy function within the Bank,
pengendalian fraud yang meliputi: pencegahan; deteksi; investigasi, including fraud control system: prevention; detection; investigation,
pelaporan dan sanksi; pemantauan, evaluasi dan tindak lanjut; reporting, and sanctions; as well as monitoring, evaluation, and follow-up;
8. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Bagian Analisa 8. Coordinating duty and responsibility implementation of Credit Risk
Risiko Kredit dan Bagian Legal & Remedial, antara lain: Analysis Department and the Legal & Remedial Department, including:
a. Pelaksanaan proses analisa kredit telah dijalankan sesuai dengan a. The credit analysis process has been carried out in accordance with the
ketentuan yang berlaku sebagai dasar pertimbangan keputusan kredit applicable regulations as a basis for considering credit decisions by the
oleh Komite Kredit; Credit Committee;
b. Memonitoring tingkat kolektibilitas kredit dan usaha penyehatan atau b. Monitoring the level of credit collectibility and efforts to restructure or
penyelesaian kredit bermasalah pada kantor pusat atau kantor cabang; settle non-performing loans at head office or branch offices;
c. Penyusunan strategi penyehatan atau penyelesaian kredit bermasalah; c. Developing strategies for restructuring or settlement of non-performing
loans;
9. Mengoordinasikan dan memonitor kegiatan administrasi kredit dalam 9. Coordinating and monitoring credit administration activities to support the
mendukung kelancaran proses kredit, sesuai dengan kebijakan, sistem smooth running of credit process, in accordance with established policies,
dan prosedur yang telah ditetapkan, termasuk namun tidak terbatas pada systems, and procedures, including but not limited to the implementation
pelaksanaan Management Information System dan pelaporan terkait kredit of Management Information System and reporting related to credit both
baik internal maupun kepada pihak regulator; internally and to regulators;
10. Mengoordinasikan pelaksanaan tugas dan tanggung jawab penyelenggaraan 10. Coordinating duty and responsibility implementation of the Corporate
fungsi Sekretaris Perusahaan, termasuk namun tidak terbatas pada semua Secretary function, including but not limited to all correspondence
kegiatan korespondensi (surat menyurat), hubungan masyarakat, kegiatan activities, public relations, social responsibility activities, preparation or
tanggung jawab sosial, persiapan atau pelaksanaan RUPS Tahunan atau implementation of the Annual GMS or Extraordinary GMS, public exposure,
RUPS Luar Biasa, paparan publik, aksi korporasi, dan lainnya; corporate actions, and others;
11. Menandatangani surat-surat berharga, data/dokumen penting 11. Signing securities, important Company data/documents, Board of
perusahaan, surat-surat keputusan Direksi, laporan kepada otoritas/ Directors’ decision letters, reports to authorities/regulators, appointment
regulator, penunjukan kuasa dan surat/laporan/data/dokumen lainnya of powers of attorney and other letters/reports/data/documents in
sesuai dengan ketentuan yang berlaku; accordance with the applicable regulations;
12. Membina hubungan yang baik dengan otoritas/regulator, nasabah, calon 12. Establishing good relationships with authorities/regulators, customers,
nasabah, mitra bisnis dan instansi terkait untuk terciptanya hubungan prospective customers, business partners, and related agencies to create
yang harmonis; dan harmonious relationships; and
13. Melaksanakan tugas-tugas lain yang diatur oleh Anggaran Dasar dan 13. Performing other duties stipulated by the Articles of Association and
peraturan/ketentuan perundang-undangan yang berlaku sepanjang masih applicable laws and regulations/provisions, as long as they are still within
dalam ruang lingkup tugas dan fungsi Presiden Direktur. the scope of duties and functions of the President Director.
Setiawan Kumala*
Mahesh Ajit Ranade**
Wakil Presiden Direktur
Vice President Director
1. Merancang dan menetapkan kebijakan yang menyangkut bidang 1. Designing and establishing policies related to the areas of credit, funding,
perkreditan, pendanaan, dan fee based income; and fee-based income;
2. Mengoordinasikan dan memonitor pelaksanaan tugas, wewenang, fungsi, 2. Coordinating and monitoring the implementation of duties, authorities,
dan tanggung jawab Direktur Konsumer, Bisnis Digital, dan Teknologi functions, and responsibilities of the Consumer, Digital Business, and
Informasi; Information Technology Director;
3. Merumuskan strategi kredit, pendanaan, dan fee based income yang efisien 3. Formulating efficient and effective credit, funding and fee-based income
dan efektif, menyosialisasikannya kepada pejabat/unit kerja terkait, serta strategies, disseminating them to relevant officials/departments, as well as
melakukan evaluasi secara berkala atas pelaksanaan strategi tersebut; carrying out regular evaluations of the implementation of these strategies;
4. Menyusun garis-garis kebijakan perkreditan, pendanaan, dan fee based 4. Developing clear credit, funding, and fee-based income policy lines,
income yang jelas, antara lain berupa: including:
a. Target Market; a. Target Market;
b. Account Management; b. Account Management;
c. Solicitation/Account Plan; c. Solicitation/Account Plan;
d. Risk Asset Monitoring; d. Risk Asset Monitoring;
e. Market Environment Analysis; dan e. Market Environment Analysis; and
f. Competitor Analysis; f. Competitor Analysis;
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Setiawan Kumala*
Mahesh Ajit Ranade**
Wakil Presiden Direktur
Vice President Director
5. Merancang dan menetapkan sistem dan prosedur perkreditan, pendanaan, 5. Designing and establishing credit, funding, and fee-based income system
dan fee based income, termasuk namun tidak terbatas pada monitoring and procedures, including but not limited to credit monitoring, achieving
kredit, pencapaian target pendanaan, dan fee based income; funding targets, and fee-based income;
6. Mengoordinasikan seluruh kegiatan Bank yang berkaitan dengan 6. Coordinating all Bank activities related to credit, funding, and fee-based
perkreditan, pendanaan, dan fee based income, baik pada kantor pusat income, both at head office and branch offices;
maupun kantor cabang;
7. Mengkoordinasikan penyelenggaraan kegiatan wealth management, 7. Coordinating the implementation of wealth management activities,
termasuk cross selling kepada nasabah; including cross selling to customers;
8. Menyusun Rencana Kerja dan Anggaran Tahunan (RKAT) kantor cabang 8. Preparing Annual Work Plans and Budgets (RKAT) for branch offices
agar selaras dengan RBB, mengevaluasi dan memonitor keberhasilan to be in line with RBB, evaluating and monitoring operational success
operasional (pencapaian kinerja) kantor cabang, serta mengarahkan (performance achievements) of branch offices, as well as directing
upaya-upaya perbaikan yang diperlukan; necessary improvement efforts;
9. Mengoordinasikan pelaksanaan proses rekrutmen pimpinan cabang/ 9. Coordinating the implementation of recruitment process for branch/
cabang pembantu, termasuk namun tidak terbatas pada penetapan sub-branch leaders, including but not limited to determining recruitment
kriteria/syarat rekrutmen, dengan berkoordinasi bersama Direktur criteria/requirements, in coordination with the Operations, Finance, and
Operasional, Keuangan, dan Treasury; Treasury Director;
10. Mengoordinasikan pelaksanaan tugas dan tanggung jawab Divisi HRM, 10. Coordinating the implementation of duties and responsibilities of HRM,
Premises & Services: Premises & Services Division:
a. Perumusan arah dan kebijakan serta pola pembinaan dan a. Formulation of direction and policies as well as patterns of guidance and
pengembangan sumber daya manusia guna menciptakan sumber daya development of human resource to create productive human resources
manusia yang produktif secara kuantitas dan kualitas; in terms of quantity and quality;
b. Perumusan pola dan kebijakan penilaian karyawan (performance appraisal) b. Formulation of employee assessment patterns and policies (performance
yang menjamin keadilan (fairness) dalam sistem reward & punishment; appraisal) that ensures fairness in the reward & punishment system;
c. Merancang dan mengevaluasi sistem perencanaan karyawan dan c. Designing and evaluating employee and carrier path planning systems,
carrier path, termasuk pola rekrutmen, mutasi, promosi, demosi, serta including the patterns of recruitment, transfer, promotion, demotion,
kerja sama dengan mitra penyedia jasa sumber daya manusia untuk as well as cooperation with human resource service provider partners
pemenuhan kebutuhan; to fulfill the needs;
d. Perumusan pola dan kebijakan remunerasi, pengelolaan administrasi d. Formulating remuneration patterns and policies, managing human
sumber daya manusia, serta koordinasi dengan kantor aktuaria resource administration, and coordinating with independent actuarial
independen terkait perhitungan imbalan pascakerja tahunan; dan offices regarding the calculation of annual post-employment benefits; and
e. Mengoordinasikan dan memonitor kegiatan yang terkait dengan Bagian e. Coordinating and monitoring activities related to Fixed Asset
Manajemen Aktiva Tetap dan Logistik, antara lain: Management and Logistics, including:
• Memastikan tersedianya sarana dan prasarana jaringan kantor • Ensuring the availability of office network facilities and infrastructure
sebagai bagian dari strategi pengembangan usaha Bank, sesuai as part of the Bank’s business development strategy, in accordance
kebijakan investasi dan bisnis Bank; with the Bank’s investment and business policies;
• Mengelola barang cetakan dan alat tulis kantor untuk mendukung • Managing printed materials and office stationery to support
operasional, administrasi, dan pelayanan; operations, administration, and services;
• Melakukan kegiatan pengadaan, pemeliharaan, asuransi atas aktiva • Carrying out procurement, maintenance, insurance activities for
tetap/inventasis kantor, penyediaan sarana komunikasi, pembayaran fixed assets/office inventory, provision of communication facilities,
atas pembelian aktiva tetap dan inventaris, batas kapitalisasi, payment for purchases of fixed assets and inventory, capitalization
penyusutan, penghapusan, penomoran, serta mutasi inventaris milik limits, depreciation, deletion, numbering, and transfer of inventory
Bank; dan belonging to the Bank; and
• Melaksanakan penunjukan rekanan/vendor dan proses evaluasinya • Implementing the appointment of partner/vendor appointment and
untuk menunjang kegiatan operasional Bank. evaluation process to support the Bank’s operational activities.
11. Menjalin hubungan baik dengan nasabah, calon nasabah, mitra bisnis, dan 11. Establishing good relationships with customers, prospective customers,
instansi atau pejabat terkait; dan business partners, and related agencies or officials; and
12. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan yang 12. Carrying out other duties assigned by superiors and stipulated by
diatur oleh Anggaran Dasar, sepanjang masih dalam ruang lingkup tugas the Articles of Association, as long as they are still within the scope of
dan fungsi Wakil Presiden Direktur. the Vice President Director’s duties and function.
Setiawan Kumala*
Direktur Komersial
Commercial Director
1. Merancang dan menetapkan kebijakan yang menyangkut bidang 1. Designing and establishing policies related to the areas of credit, funding,
perkreditan, pendanaan, dan fee-based income; and fee-based income;
2. Merumuskan strategi kredit, pendanaan, dan fee-based income yang 2. Formulating eficient and efective credit, funding and fee-based income
efisien dan efektif, dan menyosialisasikannya kepada pejabat/unit kerja strategies, and disseminating them to relevant oficials/ departments, as
terkait, serta melakukan evaluasi secara berkala atas pelaksanaan strategi well as carrying out regular evaluations of the implementation of these
dimaksud; strategies;
3. Menyusun garis-garis kebijakan perkreditan, pendanaan, dan fee-based 3. Developing clear credit, funding, and fee-based income policy lines,
income yang jelas antara lain berupa: including:
a. Target Market; a. Target Market;
b. Account Management; b. Account Management;
c. Solicitation/Account Plan; c. Solicitation/Account Plan;
d. Risk Asset Monitoring; d. Risk Asset Monitoring;
e. Market Environment Analysis; dan e. Market Environment Analysis; and
f. Competitor Analysis; f. Competitor Analysis;
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Setiawan Kumala*
Direktur Komersial
Commercial Director
4. Merancang dan menetapkan sistem dan prosedur perkreditan, pendanaan 4. Designing and establishing credit, funding, and fee-based income system
dan fee-based income, termasuk namun tidak terbatas pada monitoring and procedures, including but not limited to credit monitoring, achieving
kredit, pencapaian target pendanaan dan fee-based income; funding targets, and fee-based income;
5. Melakukan koordinasi seluruh kegiatan Bank yang berkaitan dengan 5. Coordinating all Bank activities related to credit, funding, and fee-based
perkreditan, pendanaan, dan fee-based income, baik pada kantor pusat income, both at head office and branch offices;
maupun kantor cabang;
6. Memimpin dan mengarahkan kebijakan dan strategi bisnis digital sejalan 6. Leading and directing digital business policies and strategies in line with
dengan strategi bisnis Bank; the Bank's business strategy;
7. Memonitor kebijakan dan strategi serta pengelolaan bisnis digital agar 7. Monitoring policies and strategies as well as digital business management
sejalan dengan strategi bisnis Bank, serta memenuhi kaidah-kaidah so that they are in line with the Bank's business strategy, and complying
manajemen risiko yang prudent dan dengan prinsip kehatian-hatian; with prudent risk management principles and the principle of prudence;
8. Memastikan kinerja tim produk, pengembangan bisnis, dan pemasaran 8. Ensuring that performance of product, business development and
sesuai dengan sasaran bisnis masing-masing serta memastikan mitigasi marketing teams is in line with their respective business targets and
terhadap kinerja bisnis yang tidak sesuai dengan sasaran; ensuring mitigation of business performance that is not in line with targets;
9. Merencanakan pengembangan produk Bank berdasarkan feasibility study 9. Planning Bank product development based on a feasibility study that
yang mencakup cost dan benefit analysis; includes cost and benefit analysis;
10. Memastikan perencanaan strategis, mengembangkan dan mengelola 10. Ensuring strategic planning, developing, and managing business partners
mitra bisnis (ecosystem partnership) untuk fokus memberikan manfaat (ecosystem partnership) to focus on providing maximum benefits for both
maksimal bagi kedua belah pihak; parties;
11. Menganalisis, menegosiasikan, dan menyelesaikan kesepakatan 11. Analyzing, negotiating, and finalizing partnership agreements in
kemitraan sesuai dengan pedoman dan kebijakan perusahaan; accordance with Company guidelines and policies;
12. Mengoordinasikan penyelenggaraan kegiatan wealth management, 12. Coordinating the implementation of wealth management activities,
termasuk cross selling kepada nasabah; including cross selling to customers;
13. Mengevaluasi tingkat daya saing produk dan layanan Bank terhadap 13. Evaluating competitiveness level of the Bank's products and services
produk dan jasa pesaing serta mencari peluang-peluang untuk against competitors' products and services and looking for opportunities
pengembangannya; for development;
14. Menjalin hubungan baik dengan nasabah, calon nasabah, mitra bisnis, dan 14. Establishing good relationships with customers, prospective customers,
instansi atau pejabat terkait; dan business partners, and related agencies or oficials; and
15. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan yang 15. Carrying out other duties assigned by superiors and stipulated
diatur oleh Anggaran Dasar sepanjang masih dalam ruang lingkup tugas by the Articles of Association as long as they are still within
dan fungsi Direktur Komersial. the scope of the Commercial Director’s duties and functions.
Suroso
Direktur Kepatuhan & Risiko
Risk & Compliance Director
1. Menetapkan langkah-langkah yang diperlukan untuk memastikan Bank telah 1. Determining the necessary steps to ensure that the Bank has complied
memenuhi seluruh peraturan otoritas dan peraturan perundang-undangan with all regulatory authorities and other applicable laws and regulations
lain yang berlaku dalam rangka pelaksanaan prinsip kehati-hatian; in the context of implementing the prudential principle;
2. Memantau dan memastikan pelaksanaan seluruh perjanjian dan 2. Monitoring and ensuring the implementation of all agreements and
komitmen yang dibuat oleh Bank dengan otoritas/instansi terkait; commitments made by the Bank to the relevant authorities/ agencies;
3. Meyakini Direksi Bank tidak menempuh kebijakan dan/atau menetapkan 3. Ensuring that the Bank's Board of Directors does not adopt policies and/
keputusan yang bertentangan dengan peraturan otoritas dan peraturan or make decisions that conflict with regulatory authorities and other
lain yang berlaku; applicable regulations;
4. Memiliki tanggung jawab atas penyusunan dan pengujian terhadap setiap 4. Having responsibility for the preparation and testing of all forms of
bentuk kebijakan, sistem, prosedur, dan produk/aktivitas baru yang policies, systems, procedures, and new products/activities implemented
diterapkan di Bank; at the Bank;
5. Memiliki tanggung jawab terhadap penerapan Prinsip Mengenal Nasabah 5. Having responsibility for the implementation of Know Your Customer
(Know Your Customer), termasuk di antaranya penerapan penerapan Principle, including the implementation of AML & CFT based on the
anti pencucian uang dan pencegahan pendanaan terorisme (APU PPT) risk-based approach (RBA) concept, reporting of suspicious financial
berdasarkan konsep risk based approach (RBA), pelaporan laporan transaction reports (LTKM), reports of cash financial transactions (LTKT),
transaksi keuangan mencurigakan (LTKM), laporan transaksi keuangan financial transactions of transfer of funds from and to outside state (TKL)
tunai (LTKT), transaksi keuangan transfer dana dari dan ke luar negeri (TKL) to the center for financial transaction reports and analysis (PPATK);
ke pusat pelaporan dan analisis transaksi keuangan (PPATK);
6. Meyakini penerapan GCG telah dijalankan dengan baik dan benar di Bank; 6. Ensuring that the implementation of GCG has been carried out properly
and correctly in the Bank;
7. Memiliki tanggung jawab terhadap pelaksanaan/penerapan manajemen 7. Having responsibility for the Implementation/application of risk
risiko di Bank dari mulai proses identifikasi, pengukuran, pemantauan, management at the Bank from the process of identifying, measuring,
dan pengendalian risiko; monitoring, and controlling risks;
8. Mengevaluasi kebijakan manajemen risiko serta perubahannya termasuk 8. Evaluating risk management policies and their changes including risk
strategi manajemen risiko dan contingency plan; management strategies and contingency plans;
9. Mengoordinasikan penerapan risk management sesuai dengan BASEL 9. Coordinating the implementation of risk management in accordance with
Accord II dan BASEL III di Bank, termasuk penyediaan sumber daya BASEL Accord II and BASEL III at the Bank, including the provision of human
manusia, sarana, dan prasarana penunjang; resources, and supporting facilities and infrastructure;
10. Memiliki tanggung jawab terhadap penyusunan risk profile dan laporan 10. Having responsibility for preparing the Bank's risk profile and compliance
kepatuhan Bank secara berkala dan melaporkan serta mempresentasikan reports on a regular basis and reporting and presenting them to the
ke otoritas, termasuk namun tidak terbatas pada koordinasi penilaian authorities, including but not limited to coordinating assessments and
dan penyampaian tingkat kesehatan bank berdasarkan risiko (risk based submitting the risk-based bank ratings;
bank rating);
PT Bank Ganesha Tbk
170 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Suroso
Direktur Kepatuhan & Risiko
Risk & Compliance Director
11. Memiliki tanggung jawab terhadap pelaksanaan fungsi keamanan siber (cyber 11. Having responsibility for the implementation of cyber security function,
security), termasuk namun tidak terbatas pada proses penilaian mandiri including but not limited to self-assessment process for the maturity level
(self-assessment) tingkat kematangan (maturity) risiko siber (cyber risk); of cyber risk;
12. Mengoordinasikan perhitungan kebutuhan modal sesuai profil risiko, 12. Coordinating the calculation of capital requirements according to the risk
termasuk namun tidak terbatas pada penyusunan pedoman internal profile, including but not limited to preparing the internal capital adequacy
capital adequacy assessment process (ICAAP) dan perhitungan kewajiban assessment process (ICAAP) guidelines and calculating the minimum capital
penyediaan modal minimum (KPMM) sesuai profil risiko (ICAAP) secara adequacy ratio (CAR) according to the risk profile (ICAAP) periodically
berkala (per semester); (per semester);
13. Memberikan rekomendasi atas hal-hal yang terkait dengan keputusan- 13. Providing recommendations on matters related to business decisions
keputusan bisnis yang bertentangan dengan prosedur yang telah that conflict with established procedures based on risk profile analysis,
ditetapkan berdasarkan analisa profil risiko, antara lain keputusan including decisions to exceed business expansions, credits, operations that
pelampauan ekspansi usaha, perkreditan, operasional yang berpotensi have the potential to increase the specified risk exposure (risk appetite &
meningkatkan eksposur risiko yang ditetapkan (risk appetite & risk risk tolerance), and efective and inexpensive funding; and
tolerance); dan
14. Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden Direktur 14. Performing other duties assigned by the President Director and stipulated
dan yang diatur oleh Anggaran Dasar sepanjang masih dalam ruang in the Articles of Association as long as they are within the scope of duties
lingkup tugas dan fungsi Direktur yang membawahi Fungsi Kepatuhan. and functions of the Director in Charge of Compliance Function.
Agoes Roediyanto***
Direktur Operasional & Jaringan
Network & Operation Director
1. Mengoordinasikan dan memonitor kelancaran kegiatan operasional, baik 1. Coordinating and monitoring the smooth running of operational activities,
kantor pusat maupun kantor cabang; both at head office and branch offices;
2. Merumuskan garis-garis kebijakan dan strategi kegiatan operasional; 2. Formulating policy lines and strategies for operational activities;
3. Menetapkan kerangka kerja manajemen operasi dan layanan, termasuk 3. Establishing operational and service management frameworks, including
namun tidak terbatas pada kegiatan mengoordinasikan, mengarahkan, but not limited to coordinating, directing, developing, and supervising all
membina, dan mengawasi segala kegiatan/transaksi operasional dari operational activities/transactions from all branch offices which include
seluruh kantor cabang yang meliputi pembukaan rekening, transfer, account opening, transfers, password management, and safe deposit
pengelolaan password, dan safe deposit box; boxes;
4. Memastikan kepatuhan terhadap peraturan/ketentuan dan prosedur 4. Ensuring compliance with rules/regulations and procedures for operational
kegiatan transaksi operasional yang telah ditetapkan dan bertanggung transaction activities that have been stipulated and being responsible for
jawab atas lancarnya pelaksanaan dari prosedur tersebut; the smooth implementation of such procedures;
5. Memastikan ketersediaan infrastruktur dalam rangka menunjang kegiatan 5. Ensuring the availability of infrastructure to support safe and reliable
operasional yang aman, andal, dan memenuhi persyaratan fungsional dan operational activities and meeting functional requirements and technical
teknis operasional; operations;
6. Memastikan terselenggaranya layanan operasional sesuai dengan standar 6. Ensuring that operational services are carried out in accordance with
tingkat layanan serta memenuhi kaidah-kaidah perlindungan data, service level standards and fulfilling the rules of data protection, customer
perlindungan nasabah, standar kepatuhan dan deteksi dini; protection, compliance standards, and early detection;
7. Penyusunan RKAT agar selaras dengan RBB, mengevaluasi dan memonitor 7. Preparing RKAT to be in line with RBB, evaluating and monitoring
keberhasilan operasional (pencapaian kinerja) kantor cabang, serta operational success (performance achievements) of branch offices, as well
upaya-upaya perbaikan yang diperlukan; as necessary improvement efforts;
8. Mengoordinasikan, mengarahkan, membina, dan mengawasi segala 8. Coordinating, directing, fostering, and supervising all foreign exchange
kegiatan transaksi devisa dari kantor cabang yang meliputi antara lain transaction activities from branch offices which include transfers and
transfer dan perdagangan valuta asing; foreign exchange tradings;
9. Merumuskan garis kebijakan mengenai wewenang limit transaksi 9. Formulating policy lines regarding authority to limit financial transactions
keuangan di lingkungan kantor cabang; in branch offices;
10. Memonitor dan mengevaluasi laporan pengendalian biaya operasional, 10. Monitoring and evaluating reports on operational cost control, changes,
perubahan dan perkembangan pendapatan unit kerja/cabang yang terkait and developments in work unit/branch income related to operational
dengan biaya operasional; costs;
11. Mengoordinasikan pelaksanaan proses rekutmen pimpinan cabang/ 11. Coordinating the implementation of recruitment process for branch/
cabang pembantu, termasuk namun tidak terbatas pada penetapan sub-branch leaders, including but not limited to determining recruitment
kriteria/syarat rekrutmen berkoordinasi dengan Direktur Komersial; criteria/requirements in coordination with the Commercial Director;
12. Memonitor dan mengevaluasi indikator keberhasilan (key performance 12. Monitoring and evaluating the success indicators (key performance
indicator) unit kerja operasional dan kantor cabang yang telah ditetapkan indicators) of operational units and branch offices that have been
secara berkala; determined periodically;
13. Mengoordinasikan dan memonitor kegiatan administrasi kredit dalam 13. Coordinating and monitoring credit administration activities to support
mendukung kelancaran proses kredit, sesuai dengan kebijakan, sistem the smooth running of credit process, in accordance with established
dan prosedur yang telah ditetapkan, termasuk namun tidak terbatas pada policies, systems, and procedures, including but not limited to
pelaksanaan management information system dan pelaporan terkait kredit the implementation of management information systems and reporting
baik internal maupun kepada pihak regulator; related to credit both internally and to regulators;
14. Meningkatkan citra Bank sebagai Bank yang memberikan layanan sesuai 14. Improving the Bank's image as a Bank that provides services according to
kebutuhan nasabah secara cepat, nyaman, dan aman; dan customer needs quickly, comfortably, and safely; and
15. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan yang 15. Carrying out other duties assigned by superiors and stipulated by
diatur oleh Anggaran Dasar sepanjang masih dalam ruang lingkup tugas the Articles of Association as long as they are still within the scope of duties
dan fungsi Direktur Operasional & Jaringan. and functions of the Director of Operations & Networks.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Arif Wicaksono
Direktur Operasional, Keuangan & Treasury
Direktur Operasional, Keuangan & Treasury
1. Mengawasi pengelolaan likuiditas Bank terutama dalam memantau saldo 1. Supervising the Bank's liquidity management, especially in monitoring
Giro Wajib Minimum (GWM), baik Rupiah maupun Valuta Asing, termasuk the Primary Statutory Reserve Requirement (GWM) balance, both in Rupiah
saldo GWM Sekunder agar selalu terjaga kecukupannya; and Foreign Currency, including the balance of the Secondary GWM so that
its adequacy is always maintained;
2. Memiliki tanggung jawab atas keseimbangan likuiditas, baik Rupiah 2. Having responsibility for the liquidity balance, both Rupiah and Foreign
maupun Valuta Asing sehubungan dengan kegiatan pasar uang atau Currency in connection with money market activities or correspondent
aktivitas hubungan bank koresponden; Bank relationship activities;
3. Memiliki tanggung jawab terhadap pengelolaan dana (Asset Liability 3. Having responsibility for efective, eficient, and profitable asset liability
Management/ALM) yang efektif, efisien, dan menguntungkan, termasuk management (ALM), including but not limited to maintenance of primary
namun tidak terbatas pada pemeliharaan primary reserve dan secondary reserves and secondary reserves as well as optimizing the provision of
reserve serta optimalisasi penyediaan dana; funds;
4. Menyusun garis-garis kebijakan pendanaan, baik Rupiah atau Valuta Asing 4. Drawing up policy lines on funding, both in Rupiah and Foreign Currency in
dalam rangka: the framework of:
a. Pendanaan yang efektif dan murah; a. Efective and inexpensive funding;
b. Keseimbangan likuiditas; b. Liquidity balance;
c. Profitabilitas; c. Profitability;
d. Pricing produk dan jasa Bank; dan d. Pricing of Bank products and services; and
e. Gapping; e. Gapping;
5. Memiliki tanggung jawab dan mengoordinasikan pengelolaan serta 5. Having responsibility and coordinating the management and regulation
pengaturan pemberian dan permohonan credit line (money market) secara of granting and requesting reciprocal credit lines (money market) with
timbal balik (resiprokal) dengan bank koresponden; correspondent banks;
6. Memiliki tanggung jawab atas penyusunan garis-garis kebijakan 6. Having responsibility for the preparation of he Company’s policy lines
perusahaan di bidang administrasi keuangan dan Management Information in the field of financial administration and Management Information
System, memonitor dan mengevaluasi perkembangan pendapatan dan System, monitoring and evaluating developments in division’s income and
biaya operasional unit kerja; operational costs;
7. Merancang, menetapkan, serta mengevaluasi sistem akuntansi dan MIS 7. Designing, establishing, and evaluating accounting and MIS system to
dalam upaya menciptakan pelaksanaan bank management yang efektif, create an efective implementation of the Bank’s management, a reporting
reporting financial system untuk memenuhi pelaporan pihak eksternal dan financial system to meet external and internal party reporting;
internal;
8. Memonitor dan mengelola transaksi keuangan Bank serta memastikan 8. Monitoring and managing the Bank's financial transactions and ensuring
kepatuhan terhadap peraturan/ketentuan dan prosedur yang telah compliance with established rules/regulations and procedures;
ditetapkan;
9. Mengoordinasikan dan memonitor penyusunan financial statement 9. Coordinating and monitoring the preparation of financial statements
(neraca dan rugi laba) yang disampaikan ke regulator maupun yang (balance sheet and profit and loss) to be submitted to regulators as well as
dipublikasikan pada media cetak/elektronik; those published in print/electronic media;
10. Merancang dan mengoordinasikan pengelolaan keuangan termasuk 10. Designing and coordinating financial management including financial
pelaporan keuangan, manajemen kinerja dan memastikan MIS reporting, performance management, and ensuring MIS is implemented
dilaksanakan sesuai dengan peraturan yang berlaku, termasuk namun in accordance with applicable regulations, including but not limited to
tidak terbatas pada standar akuntansi, Bank Indonesia, Otoritas Jasa accounting standards, Bank Indonesia, Financial Services Authority,
Keuangan, perpajakan dan otoritas lainnya seperti Lembaga Penjamin taxation, and other authorities such as the Deposit Insurance Corporation
Simpanan (LPS) dan lain-lain; (LPS) and others;
11. Mengoordinasikan dan memonitor penyusunan RBB agar sesuai dengan 11. Coordinating and monitoring the preparation of RBB to comply with
ketentuan, kebijakan, dan prosedur yang berlaku; applicable regulations, policies, and procedures;
12. Memonitor aktivitas audit keuangan yang dilakukan oleh kantor akuntan 12. Monitoring financial audit activities carried out by the appointed public
publik yang ditunjuk, termasuk memonitor penyediaan data/dokumen/ accounting firm, including monitoring the provision of data/documents/
informasi terkait pelaksanaan audit, memastikan pelaksanaan audit information related to the audit, ensuring that the audit is carried out in
dilaksanakan secara tepat waktu dan penyampaian Laporan Keuangan a timely manner and the Audit Financial Statements is submitted to the
Audit ke otoritas; authorities; and
13. Merumuskan garis-garis kebijakan, strategi kegiatan operasional, 13. Formulating policy guidelines, operational activity strategies, financial
wewenang limit transaksi keuangan, serta mengoordinasikan serta transaction limit authority, and coordinating and monitoring the smooth
memonitor kelancaran kegiatan operasional baik kantor pusat maupun running of operational activities at both head office and branch offices;
kantor cabang;
14. Meyakinkan terselenggaranya layanan operasional sesuai dengan standar 14. Ensuring that operational services are carried out in accordance with
tingkat layanan, serta memenuhi kaidah-kaidah perlindungan data, service level standards and fulfilling the rules of data protection, customer/
perlindungan nasabah/konsumen, standar kepatuhan, dan deteksi dini; consumer protection, compliance standards, and early detection;
15. Memonitor dan mengevaluasi laporan pengendalian biaya operasional, 15. Monitoring and evaluating reports on operational cost control, as well
serta perubahan dan perkembangan pendapatan unit kerja/cabang yang as changes and developments in division/branch income related to
terkait dengan biaya operasional; operational costs;
16. Memonitor dan mengevaluasi indikator keberhasilan (key performance 16. Monitoring and evaluating the success indicators (key performance
indicator) unit kerja operasional dan kantor cabang yang telah ditetapkan indicators) of operational units and branch offices that have been
secara berkala; determined periodically;
17. Meningkatkan citra Bank sebagai lembaga yang memberikan layanan 17. Improving the Bank’s image as an institution that provides services
sesuai kebutuhan nasabah secara cepat, nyaman, dan aman; dan according to customer needs quickly, comfortably, and safely; and
18. Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden Direktur 18. Carrying out other duties assigned by the President Director as stipulated
yang diatur dalam Anggaran Dasar sepanjang masih dalam ruang lingkup in the Articles of Association as long as they are within the scope of duties
tugas dan fungsi Direktur Operasional, Keuangan & Treasury. and functions of the Director of Finance & Treasury.
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Ibrahim****
Direktur Konsumer, Digital Bisnis dan TI
Consumer, Digital Business and IT Director
1. Mengoordinasikan seluruh kegiatan Bank yang berkaitan dengan kredit 1. Coordinating all Bank activities related to consumer credit, funding, and
konsumer, pendanaan, dan fee based income, baik di kantor pusat maupun fee-based income, both at head office and branch offices;
kantor cabang;
2. Memimpin dan mengarahkan kebijakan serta strategi bisnis digital yang 2. Leading and directing digital business policies as well as strategies in line
selaras dengan strategi bisnis Bank; with the Bank’s business strategy;
3. Memonitor pelaksanaan kebijakan dan strategi bisnis digital agar sesuai 3. Monitoring the implementation of digital business policies and strategies
dengan strategi Bank dan memenuhi prinsip kehatian-hatian serta so that they are in line with the Bank’s strategy and complying with
manajemen risiko yang prudent; the principles of prudent and prudent risk management;
4. Memastikan kinerja tim produk, pengembangan bisnis, dan pemasaran 4. Ensuring that performance of product, business development, and
sesuai sasaran, serta melakukan mitigasi atas kinerja yang tidak tercapai; marketing teams is on target, and mitigating any performance that is
not achieved;
5. Merencanakan pengembangan produk Bank berdasarkan feasibility study 5. Planning Bank product development based on a feasibility study that
yang mencakup analisis biaya dan manfaat (cost and benefit analysis); includes cost and benefit analysis;
6. Memastikan perencanaan strategis serta pengembangan dan pengelolaan 6. Ensuring strategic planning as well as development and management
kemitraan bisnis (ecosystem partnership) untuk menciptakan manfaat of business partnerships (ecosystem partnerships) to provide maximum
maksimal bagi semua pihak; benefits for all parties;
7. Menganalisis, menegosiasikan, dan menyelesaikan kesepakatan 7. Analyzing, negotiating, and finalizing partnership agreements in
kemitraan sesuai dengan pedoman dan kebijakan Bank; accordance with Bank guidelines and policies;
8. Mengevaluasi daya saing produk dan layanan Bank terhadap kompetitor 8. Evaluating competitiveness of the Bank’s products and services against
serta mencari peluang pengembangan lebih lanjut; competitors and looking for opportunities for further development;
9. Memiliki tanggung jawab atas pengelolaan dan pengembangan teknologi 9. Having the responsibility for the management and development of the Bank’s
informasi Bank agar sejalan dengan strategi bisnis Bank; information technology to be in line with the Bank’s business strategy;
10. Mengoordinasikan pelaksanaan kebijakan dan strategi pengembangan 10. Coordinating the implementation of policies and development strategies
teknologi informasi untuk mendukung operasional perbankan, termasuk of information technology to support banking operations, including
namun tidak terbatas pada core banking system, hardware, software, dan but not limited to core banking systems, hardware, software, and other
aplikasi pendukung lainnya; supporting applications;
11. Memonitor dan memastikan ketersediaan: 11. Monitoring and ensuring the availability of:
a. Arsitektur teknologi Bank untuk mendukung transformasi digital, a. The Bank’s technology architecture to support digital transformation,
termasuk aplikasi, infrastruktur, serta keamanan teknologi informasi including applications, infrastructure, and information technology and
dan siber sesuai kebutuhan bisnis dan regulasi; dan cyber security according to business needs and regulations; and
b. Tata kelola manajemen teknologi informasi sesuai peraturan dan b. Information technology management governance according to
standar keamanan teknologi; regulations and technology security standards;
12. Mengawasi dan memastikan tercapainya standar tingkat layanan dalam 12. Supervising and ensuring the achievement of service level standards
pengendalian, pemantauan, serta peningkatan lingkungan IT, termasuk in controlling, monitoring, and improving IT environment, including
pemecahan masalah, analisis akar masalah, usulan solusi, dan manajemen troubleshooting, root cause analysis, solution proposals, and business
bisnis; management;
13. Memastikan perencanaan strategis serta pengembangan produk digital 13. Ensuring strategic planning and development of the Bank’s digital products
Bank dalam rangka memenuhi RBB jangka pendek maupun jangka to fulfill the short-term and long-term RBB by still paying attention to risk
panjang dengan tetap memperhatikan prinsip manajemen risiko dan management principles and applicable regulations;
regulasi yang berlaku;
14. Memastikan pengelolaan dan operasional database mendukung 14. Ensuring the database management and operations support the smooth
kelancaran operasional Bank; operation of the Bank;
15. Memastikan teknologi informasi memenuhi standar keamanan sesuai 15. Ensuring information technology meets security standards according
kebijakan Bank dan ketentuan regulator saat ini maupun yang akan to Bank policy as well as current and future regulatory requirements,
datang, termasuk proses identifikasi dan mitigasi risiko; including risk identification and mitigation process;
16. Menetapkan kerangka kerja dukungan sistem operasi mencakup 16. Establishing an operating system support framework including change
manajemen perubahan, ketersediaan, kapasitas, aset, dan konfigurasi di management, availability, capacity, assets, and configuration throughout
seluruh lingkungan Bank; the Bank;
17. Mengoordinasikan pelaksanaan self-asessement atas: 17. Coordinating the implementation of self-assessments for:
• Digital Maturity Assessment for Bank (DMAB); • Digital Maturity Assessment for Bank (DMAB);
• IT Maturity Assessment; dan • IT Maturity Assessment; and
• Cyber Security Assessment; • Cyber Security Assessment;
Termasuk penyusunan dan pemantauan roadmap/action plan atas gap Including the preparation and monitoring of roadmap/action plan
penilaian, serta pelaporan hasil penilaian kepada otoritas; dan for assessment gaps, as well as reporting the assessment results to
authorities; and
18. Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan dan/atau 18. Carrying out other duties assigned by superiors and/or in the Articles of
dalam Anggaran Dasar sepanjang masih dalam ruang lingkup tugas dan Association as long as they are still within the scope of duties and functions
fungsi Direktur Konsumer, Bisnis Digital, dan Teknologi Informasi. of the Consumer, Digital Business, and Information Technology Director.
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
June 28, 2024, previously served as Commercial Director.
** Efektif mengundurkan diri pada tanggal 15 Februari 2024. / Effectively resigned as of February 15, 2024.
*** Berakhir masa jabatan pada penutupan RUPS Tahunan 2024. / The term of office ended as of the closing of the 2024 Annual GMS.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Etika Kerja Direksi Board of Directors Work Ethics
Etika kerja Direksi dalam melaksanakan tugas dan tanggung The work ethics of the Board of Directors in performing its
jawabnya sebagai berikut: duties and responsibilities are as follows:
1. Direksi dilarang memanfaatkan Bank untuk kepentingan 1. The Board of Directors is prohibited from using the Bank
pribadi, keluarga, dan/atau pihak lain yang dapat for personal, family, and/or other party interests which
merugikan atau mengurangi keuntungan Bank; may harm or reduce the Bank’s gains;
2. Direksi dilarang mengambil dan/atau menerima 2. The Board of Directors is prohibited from taking and/or
keuntungan pribadi dari Bank selain remunerasi dan receiving personal benefits from the Bank, other than
fasilitas lainnya yang ditetapkan RUPS; remuneration and other facilities set by the GMS;
3. Direksi wajib mengungkapkan dalam laporan 3. The Board of Directors must disclose the following
pelaksanaan GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside
dan/atau di luar negeri; the country;
b. Hubungan keuangan dan hubungan keluarga b. Financial relationship and family relationship
dengan anggota Dewan Komisaris, anggota Direksi with other members of Board of Commissioners,
lain dan/atau Pemegang Saham Pengendali members of Board of Directors, and/or Controlling
Perseroan; dan Shareholders of the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
Rapat Direksi Board of Directors’ Meeting
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Board of
Direksi wajib melaksanakan rapat secara berkala. Rapat Directors shall hold regular meetings. Internal meetings
internal Direksi diselenggarakan paling sedikit 1 kali dalam of the Board of Directors are held at least once a month,
setiap bulan, sedangkan rapat Direksi bersama Dewan while joint meetings of the Board of Directors and the Board
Komisaris diselenggarakan paling sedikit 1 kali dalam of Commissioners are held at least once every 4 months.
4 bulan. Sepanjang tahun 2024, Direksi telah melaksanakan Throughout 2024, the Board of Directors held meetings with
rapat dengan tingkat kehadiran sebagai berikut: the following attendance level:
Rapat Gabungan dengan
Rapat Direksi Dewan Komisaris RUPS Tahunan dan Luar Biasa
Board of Directors’ Meeting Joint Meeting with Board of Annual and Extraordinary GMS
Commissioners
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number (%) Number (%) Number (%)
Total Total Total
of of of
Attendance Attendance Attendance
Meetings Meetings Meetings
Lenny Sugihat
Presiden Direktur 26 26 100,00 5 5 100,00 2 2 100,00
President Director
Setiawan Kumala*
Wakil Presiden Direktur 26 26 100,00 5 5 100,00 2 2 100,00
Vice President Director
Mahesh Ajit Ranade**
Wakil Presiden Direktur 26 - 0,00 5 - 0,00 - - -
Vice President Director
Suroso
Direktur 26 26 100,00 5 5 100,00 2 2 100,00
Director
Agoes Roediyanto***
Direktur 26 11 42,31 5 1 20,00 2 1 50,00
Director
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Rapat Gabungan dengan
Rapat Direksi Dewan Komisaris RUPS Tahunan dan Luar Biasa
Board of Directors’ Meeting Joint Meeting with Board of Annual and Extraordinary GMS
Commissioners
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number (%) Number (%) Number (%)
Total Total Total
of of of
Attendance Attendance Attendance
Meetings Meetings Meetings
Arif Wicaksono
Direktur 26 26 100,00 5 5 100,00 2 2 100,00
Director
Ibrahim****
Direktur 26 9 34,61 5 2 40,00 - - -
Director
Rata-rata Kehadiran (%)
68,13 65,71 64,29
Average Attendance (%)
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
JUne 28, 2024, previously served as Commercial Director.
** Efektif mengundurkan diri pada tanggal 15 Februari 2024. / Effectively resigned as of February 15, 2024.
*** Berakhir masa jabatan pada penutupan RUPS Tahunan 2024. / The term of office ended as of the closing of the 2024 Annual GMS.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
Pelaksanaan Tugas Direksi Implementation of Board of Directors’ Duties
Selama tahun 2024, Direksi menjalankan perannya Throughout 2024, the Board of Directors carried out its
dengan mengimplementasikan berbagai langkah strategis role by implementing various strategic steps to support
untuk mendukung pencapaian target dan keberlanjutan the achievement of the Company’s targets and sustainability,
Perseroan, sebagaimana diungkapkan sebagai berikut: disclosed as follows:
1. Melaksanakan tugas kepengurusan Bank dengan 1. Carrying out Bank management duties by compiling
menyusun rencana strategis dan rencana kerja tahunan strategic plans and annual work plan which are
yang disampaikan kepada Otoritas Jasa Keuangan. submitted to the Financial Services Authority. The work
Rencana kerja tersebut telah mendapatkan persetujuan plan has been approved by the Board of Commissioners
dari Dewan Komisaris dan dikomunikasikan kepada and has been communicated to Shareholders and all
Pemegang Saham serta seluruh jenjang organisasi Bank; organization levels in the Bank;
2. Menyusun struktur organisasi Bank, lengkap dengan 2. Creating an organizational structure of the Bank,
perincian tugas dan tanggung jawab, serta menetapkan complete with details of duties and responsibilities, as
surat keputusan pengangkatan; well determining the appointment letter;
3. Menyusun kebijakan dan strategi manajemen risiko 3. Preparing risk management policies and strategies and
serta bertanggung jawab atas pelaksanaannya; being responsible for their implementation;
4. Menindaklanjuti temuan audit dan rekomendasi dari 4. Following up on audit findings and recommendations
Satuan Kerja Audit Intern, auditor eksternal, serta hasil from the Internal Audit Division, external auditors,
pengawasan Otoritas Jasa Keuangan atau otoritas and the supervision results by the Financial Services
lainnya; Authority or other authorities;
5. Menyusun kebijakan dan prosedur yang berlaku dalam 5. Developing policies and procedures that apply in
menjalankan usaha Bank sesuai dengan ketentuan yang running the Bank’s business in accordance with the
berlaku; applicable regulations;
6. Memiliki tanggung jawab atas penerapan struktur 6. Being responsible for the implementation of effective
pengendalian internal yang efektif dan manajemen internal control structure and good risk management;
risiko yang baik; dan and
7. Mempertanggungjawabkan pelaksanaan tugas kepada 7. Being responsible for the implementation of duties to
Pemegang Saham melalui RUPS. Shareholders through the GMS.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rekomendasi, Evaluasi, dan Recommendation, Evaluation, and
Persetujuan Direksi Approval of the Board of Directors
Pada tahun 2024, Direksi berupaya meningkatkan efektivitas In 2024, the Board of Directors strove to improve the Bank’s
pengelolaan Bank melalui berbagai inisiatif strategis management effectiveness through various strategic initiatives
dengan menyampaikan rekomendasi, melakukan evaluasi, by submitting recommendations, conducting evaluations, and
dan memberikan persetujuan terkait hal-hal berikut: providing approvals related to the following matters:
No. Perihal Subject
1. Struktur Organisasi Organizational Structure
2. Pembidangan Tugas dan Pedoman Kerja Division of Duties and Charter
3. Direktur Pengganti Substitute Director
4. Batas Wewenang Memutus Limits of Decision Authority
5. Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
6. Tim Review Kebijakan, Sistem, dan Prosedur Review Team for Policy, System, and Procedure
7. Wakil Agen Penjual Efek Reksa Dana Mutual Funds Selling Agent Representative
8. Parameter Nasabah Risiko Risk Customer Parameters
9. Value Chain Value Chain
10. ALCO ALCO
11. Pembidangan Tugas dan Pedoman Kerja Direksi Division of Duties and Charter for Board of Directors
12. Tim Pelaksana Project Maturitas Digital Implementation Team of Digital Maturity Project
13. Tanggung Jawab Sosial Lingkungan (TJSL) Social and Environmental Responsibility (TJSL)
14. Penunjukan Petugas ISO 270001 Appointment of ISO 270001 Officers
15. Struktur dan Keangggotaan Teknologi Informasi Information Technology Structure and Composition
Reporting of Share Ownership of Board of Commissioners –
16. Pelaporan Kepemilikan Saham Dewan Komisaris – Direksi
Board of Directors
17. Kebijakan Perkreditan Credit Policy
18. Tarif dan Jam Layanan Transaksi Transaction Service Rates and Hours
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PENILAIAN KINERJA DEWAN KOMISARIS DAN DIREKSI
Performance Assessment of the Board of Commissioners and Board of
Directors
Untuk mengukur pencapaian target kinerja yang telah To measure the achievement of performance targets
dilaksanakan oleh Dewan Komisaris dan Direksi, maka carried out by the Board of Commissioners and Board of
dilakukan penilaian terhadap kinerja Dewan Komisaris Directors, the performances of the Board of Commissioners
dan Direks, baik secara kolektif maupun individu. Berikut and Board of Directors are assessed, both collectively
informasi mengenai prosedur penilaian, pihak yang and individually. Information on the assessment
bertanggung jawab, kriteria yang digunakan, serta hasil dari procedures, assessor, criteria used, and assessment results
penilaian tersebut: are as follows:
Dewan Komisaris Uraian Direksi
Board of Commissioners Description Board of Directors
Kinerja Dewan Komisaris dievaluasi oleh Pemegang Saham dalam Prosedur Penilaian sendiri (self-assessment) Direksi dilakukan 2 kali dalam
RUPS berdasarkan Laporan Tugas Pengawasan Dewan Komisaris Penilaian dan 1 tahun dan dinilai oleh Dewan Komisaris untuk disampaikan kepada
dalam Laporan Tahunan Perseroan. Dewan Komisaris juga melakukan Pihak yang Pemegang Saham berdasarkan hasil kinerja keseluruhan dari tugas
penilaian sendiri (self-assessment) baik secara kolektif kolegial maupun Melakukan dan kewajiban Direksi secara kolegial. Hal ini menjadi salah satu
individu yang dilakukan 2 kali dalam 1 tahun. Penilaian tersebut menjadi Penilaian bahan pertimbangan bagi Pemegang Saham untuk memberhentikan
dasar pertimbangan dalam pemberian remunerasi Dewan komisaris. Kinerja dan/atau menunjuk kembali anggota Direksi.
The performance of the Board of Commissioners is evaluated by Procedures Self-assessment of the Board of Directors is conducted 2 times in
the Shareholders at the GMS based on the Board of Commissioners’ and 1 year and is assessed by the Board of Commissioners to be submitted
Supervisory Report in the Company’s Annual Report. The Board of Assessor of to Shareholders based on overall performance results of the Board
Commissioners also conducts self-assessment both collectively and Performance of Directors’ duties and obligations collegially. This matter is one of
individually, two times a year. Such assessment is the basic considerations Assessments Shareholders’ considerations to dismiss and/or reappoint members
in providing remuneration to the Board of Commissioners. of the Board of Directors.
• Evaluasi kompetensi dan kapabilitas Dewan Komisaris; Kriteria • Efektivitas peran dan rapat Direksi;
• Efektivitas pelaksanaan tugas dan tanggung jawab Dewan Komisaris; Penilaian • Efektivitas penerapan GCG;
• Efektivitas rapat Dewan Komisaris; dan Kinerja • Efektivitas pelaksanaan strategi dan pengelolaan Perseroan; dan
• Efektivitas kinerja Komite-Komite di bawah Dewan Komisaris. • Efektivitas penerapan manajemen risiko dan pengendalian internal.
• Evaluation of the Board of Commissioners’ competence and Performance • Effectiveness of the Board of Directors’ roles and meetings;
capabilities; Assessment
• Effectiveness of the implementation of the Board of Commissioners’ Criteria • Effectiveness of GCG implementation;
duties and responsibilities;
• Effectiveness of the Board of Commissioners’ meetings; and • Effectiveness of the implementation of the Company’s strategy
and management; and
• Effectiveness of the performance of Committees under the Board • Effectiveness of risk management and internal control
of Commissioners. implementation.
Pada tahun 2024, Dewan Komisaris telah menjalankan program kerja Hasil Sepanjang tahun 2024, Direksi telah melaksanakan tugas dan tanggung
dengan penuh tanggung jawab, sesuai dengan tugas, wewenang, dan Penilaian jawabnya dengan integritas dan dedikasi tinggi, mengarahkan
kewajiban yang diamanatkan dalam kerangka peraturan perundang- Kinerja pengelolaan bisnis dan operasional Perseroan secara profesional. Dalam
undangan yang berlaku. Dalam melaksanakan fungsi pengawasan setiap pengambilan keputusan, Direksi senantiasa mempertimbangkan
terhadap jalannya kegiatan Perseroan, Dewan Komisaris senantiasa kepentingan terbaik Perseroan, sekaligus menjaga keseimbangan
memastikan kepatuhan terhadap prinsip GCG. Sebagai bentuk kebutuhan seluruh pemangku kepentingan.
apresiasi dan pengakuan, RUPS menyampaikan penilaian positif atas
kinerja Dewan Komisaris, menegaskan bahwa Dewan Komisaris telah
melaksanakan tugas pengawasan dengan optimal demi mendukung
keberlanjutan dan pertumbuhan Perseroan.
In 2024, the Board of Commissioners carried out its work program with Performance Throughout 2024, the Board of Directors performed its duties
full responsibility, in line with the duties, authorities, and obligations Assessment and responsibilities with high integrity and dedication, directing
mandated in the framework of applicable laws and regulations. In Results the Company’s business management and operations professionally.
performing its supervisory function over the Company’s activities, In every decision-making, the Board of Directors constantly considered
the Board of Commissioners constantly ensured its compliance with the best interests of the Company, while maintaining a balance
GCG principles. As a form of appreciation and recognition, the GMS between the needs of all stakeholders.
conveyed a positive assessment of the Board of Commissioners’
performance, confirming that the Board of Commissioners carried out
its supervisory duties optimally in order to support the sustainability
and growth of the Company.
Kinerja Dewan Komisaris dan Direksi Bank juga dinilai The performances of the Bank’s Board of Commissioners
melalui metode self-assessment GCG oleh Satuan Kerja and Board of Directors are also assessed through GCG
Kepatuhan, sesuai dengan Peraturan Otoritas Jasa self-assessment method by the Compliance Division, in
Keuangan tentang Penerapan Tata Kelola bagi Bank Umum. accordance with the Financial Services Authority Regulation
on the Implementation of Governance for Commercial Banks.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
PENILAIAN KINERJA KOMITE DI BAWAH DEWAN KOMISARIS,
KOMITE DI BAWAH DIREKSI, DAN ORGAN PENDUKUNG DIREKSI
Performance Assessment of Committees Under the Board of Commissioners,
Committees Under the Board of Directors, and Supporting Organs of
the Board of Directors
Berikut informasi mengenai prosedur penilaian, pihak yang Information on the assessment procedures, assessors,
melaksanakan penilaian, kriteria yang digunakan, serta criteria used, and assessment results of the Committees
hasil penilaian terhadap Komite di Bawah Dewan Komisaris, under the Board of Commissioners, Committees under
Komite di Bawah Direksi, dan Organ Pendukung Direksi: the Board of Directors, and Supporting Organs of
the Board of Directors are as follows:
Uraian Komite di Bawah Direksi dan Organ Pendukung Direksi
Komite di Bawah Dewan Komisaris
Description Committees Under the Board of Directors and
Committees Under the Board of Commissioners
Supporting Organs of the Board of Directors
Prosedur penilaian kinerja Komite di bawah Dewan Komisaris Prosedur Prosedur penilaian kinerja Komite di bawah Direksi dan Organ
dilakukan oleh Dewan Komisaris secara periodik yang dilakukan Penilaian dan Pendukung Direksi dilakukan oleh Direksi secara periodik yang
1 kali dalam 1 tahun setiap akhir tahun buku. Pihak yang dilakukan 1 kali dalam 1 tahun setiap akhir tahun buku.
Melakukan
Penilaian
Kinerja
Performance assessment procedures for Committees under Procedures Performance assessment procedures for Committees under
the Board of Commissioners are carried out by the Board of and the Board of Directors and Supporting Organs of the Board of
Commissioners periodically, once a year at the end of each financial Assessor of Directors are carried out by the Board of Directors periodically, once
year. Performance a year at the end of each financial year.
Assessments
• Pelaksanaan semua tugas dan tanggung jawab pekerjaan sesuai Kriteria • Laporan berkala yang disampaikan kepada Direksi;
tata tertib kerja komite; Penilaian • Masukan dan rekomendasi atas hal-hal yang masuk ke dalam
• Pencapaian program kerja yang telah disampaikan kepada Dewan Kinerja lingkup tugas Direksi; dan
Komisaris; dan • Pelaksanaan tugas dan tanggung jawab masing-masing yang
• Pelaksanaan rapat komite dan tingkat kehadiran anggota komite. sejalan dengan strategi dan RBB.
• Implementation of all duties and responsibilities according to Performance • Periodic reports submitted to the Board of Directors;
the committee’s work procedures; Assessment • Input and recommendations on matters that fall within the scope
• Achievement of the work program that has been presented to Criteria of the Board of Directors’ duties; and
the Board of Commissioners; and • Implementation of each duty and responsibility in line with
• Implementation of committee meetings and attendance level of the strategy and RBB.
committee members.
Sepanjang tahun 2024, Dewan Komisaris mengapresiasi kinerja Hasil Pada tahun 2024, Direksi Bank Ganesha memberikan apresiasi atas
komite-komite di bawahnya yang telah melaksanakan tugas sesuai Penilaian kinerja Komite di bawah Direksi serta Organ Pendukung Direksi
dengan pedoman kerja masing-masing. Komite-komite di bawah Kinerja yang telah menunjukkan efektivitas dalam menjalankan perannya.
Dewan Komisaris berperan aktif dalam memberikan dukungan dan Dukungan yang diberikan oleh komite-komite tersebut secara
masukan strategis, sehingga memperkuat efektivitas pengawasan konsisten membantu Direksi dalam mengelola tugas dan tanggung
yang dilakukan Dewan Komisaris terhadap kegiatan operasional dan jawab sepanjang tahun buku, memastikan tercapainya tujuan
tata kelola Bank. strategis Bank dengan baik.
Throughout 2024, the Board of Commissioners appreciated Performance In 2024, the Board of Directors at Bank Ganesha appreciated
the committees under it that performed their duties in accordance Assessment the Committees under the Board of Directors and the Supporting
with their respective charter. The committees under the Board Results Organs of the Board of Directors that demonstrated the effectiveness
of Commissioners played their active roles in providing strategic in performing their roles. The supports provided by these committees
support and input, thereby strengthening the effectiveness of consistently assisted the Board of Directors in managing its duties
the Board of Commissioners’ supervision of the Bank’s operational and responsibilities throughout the financial year, ensuring that
and governance activities. the Bank’s strategic objectives were achieved properly.
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PENGEMBANGAN KOMPETENSI DEWAN KOMISARIS DAN DIREKSI
Competency Development of the Board of Commissioners and
Board of Directors
Kebijakan Pengembangan Kompetensi Competency Development Policy for
Dewan Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Untuk memastikan bahwa tugas dan tanggung jawab To ensure that the duties and responsibilities of members
anggota Dewan Komisaris dan Direksi dilaksanakan of the Board of Commissioners and Board of Directors
dengan efektif, efisien, dan selaras dengan perkembangan are carried out effectively, efficiently, and in line with
bisnis terkini, Perseroan memiliki kebijakan mengenai the current business developments, the Company has
pengembangan kompetensi. Anggota Dewan Komisaris the policy on competency development. Members of
dan Direksi diberikan kesempatan untuk meningkatkan the Board of Commissioners and Board of Directors are given
kompetensi melalui berbagai program seperti pendidikan, opportunities to improve their competency through various
pelatihan, sertifikasi, training, seminar, workshop, programs such as education, coaching, certification, training,
e-learning, dan lain-lain, sesuai dengan anggaran yang seminars, workshops, e-learning, and others, in accordance
tersedia dan kebutuhan Perseroan. with the available budget and the Company’s needs.
Pelaksanaan Program Pengembangan Implementation of the Competency
Kompetensi Development Program
Selama tahun 2024, anggota Dewan Komisaris dan Direksi Throughout 2024, members of the Company’s Board of
Perseroan secara aktif berpartisipasi dalam berbagai Commissioners and Board of Directors actively participated
program pengembangan kompetensi berikut: in competency development programs as follows:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Dewan Komisaris
Board of Commissioners
Marcello Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Theodore Taufik Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Presiden Komisaris Senjata Pemusnah Massal
President Training on Preventing Money Laundering, Terrorist Financing, and
Commissioner Counter-Proliferation Financing of Weapons of Mass Destruction
Sertifikasi Manajemen Risiko - Jenjang 6 Maret Lembaga Sertifikasi Profesi Lembaga
Risk Management Certification - Level 6 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 6 September Bankers Association for
Risk Management Certification Alignment - Level 6 Risk Management
Lisawati Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Wakil Presiden Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Komisaris Senjata Pemusnah Massal
Vice President Training on Preventing Money Laundering, Terrorist Financing, and
Commissioner Counter-Proliferation Financing of Weapons of Mass Destruction
Resertifikasi Manajemen Risiko - Jenjang 7 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 7 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Maret Bankers Association for
Risk Management Certification Alignment - Level 7 March Risk Management
Workshop Firm Wide Stress Testing Using Web and Mobile Apps April Ikatan Sarjana Ekonomi Indonesia
Workshop of Firm Wide Stress Testing Using Web and Mobile Apps Association of Indonesian
Economics Scholars
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 179
Page 182
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Lisawati Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Mei Bankers Association for
Wakil Presiden Risk Management Certification Alignment - Level 7 May Risk Management
Komisaris Refreshment Financial Integrity Rating Juli Andara Sarana
Vice President Refreshment of Financial Integrity Rating July
Commissioner
Sudarto Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Komisaris Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Independen Senjata Pemusnah Massal
Independent Training on Preventing Money Laundering, Terrorist Financing, and
Commissioner Counter-Proliferation Financing of Weapons of Mass Destruction
Sertifikasi Manajemen Risiko - Jenjang 6 Maret Lembaga Sertifikasi Profesi Lembaga
Risk Management Certification - Level 6 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Mei Bankers Association for
Risk Management Certification Alignment - Level 7 May Risk Management
Trisna Chandra Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Komisaris Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Independen Senjata Pemusnah Massal
Independent Training on Preventing Money Laundering, Terrorist Financing, and
Commissioner Counter-Proliferation Financing of Weapons of Mass Destruction
Resertifikasi Manajemen Risiko - Jenjang 6 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 6 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 6 Mei Bankers Association for
Risk Management Certification Alignment - Level 6 May Risk Management
Refreshment Financial Integrity Rating Juli Andara Sarana
Refreshment of Financial Integrity Rating July
Direksi
Board of Directors
Lenny Sugihat Webinar: Implementasi dan Dialog Peraturan Menteri Keuangan Januari Asosiasi Emiten Indonesia
Presiden Direktur No. 168/2023 tentang Petunjuk Pelaksanaan Pemotongan Pajak January Indonesian Public Listed Companies
President Director atas Penghasilan sehubungan dengan Pekerjaan, Jasa, atau Association
Kegiatan Pribadi
Webinar: Implementation and Dialogue of the Regulation
of the Minister of Finance No. 168/2023 on Guidelines for
the Implementation of Tax Deductions on Income in Connection
with Work, Services, or Personal Activities
Workshop Business Process Mappin Januari PT Prima Karya Sarana Sejahtera
Workshop of Business Process Mapping January
Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Senjata Pemusnah Massal
Training on Preventing Money Laundering, Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction
Webinar Outlook Ekonomi dan Keuangan di Tahun 2024 Februari OJK Institute
Webinar on Economic and Financial Outlook in 2024 February
Seminar: Menangkap Peluang di Tengah Perlambatan Ekonomi Global Februari Lembaga Pengembangan Perbankan
Seminar: Seizing Opportunities Amidst the Global Economic Slowdown February Indonesia
Indonesian Banking Development
Institute
Resertifikasi Manajemen Risiko - Jenjang 7 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 7 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Maret Bankers Association for
Risk Management Certification Alignment - Level 7 March Risk Management
Webinar Peluang dan Tantangan Open Finance di Indonesia April OJK Institute
Webinar on Opportunities and Challenges of Open Finance in
Indonesia
Webinar Kolaborasi Carbon-Related Policy dan Impact-nya untuk Mei Asosiasi Emiten Indonesia
Emiten May
Indonesian Public Listed Companies
Webinar on Collaboration of Carbon-Related Policy and its Impact Association
on Issuers
Sosialisasi Key Performance Indicator Cabang Mei Internal Bank Ganesha
Dissemination of Key Performance Indicators at Branch May
PT Bank Ganesha Tbk
180 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 183
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Lenny Sugihat Training Pembekalan Surveillance Visit Sertifikasi Sistem Manajemen Juni Hope Training & Consulting
Presiden Direktur Keamanan Informasi June
President Director Briefing Training for Surveillance Visit Information Security
Management System Certification
Webinar Peran Innovative Credit Scoring (ICS) Dalam Meningkatkan Juni OJK Institute
Akses Pendanaan June
Webinar on the Role of Innovative Credit Scoring (ICS) in Increasing
Access to Funding
Peran Teknologi Digital Dalam Meningkatkan Praktek Akuntansi Juli OJK Institute
The Role of Digital Technology in Improving Accounting Practices July
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024, Juli Internal Bank Ganesha
Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud, July
Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Dissemination of Financial Services Authority Regulation No. 5 of
2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation
of Transparency and Publication of Prime Lending Rate by
Conventional Commercial Banks
Refreshment Financial Integrity Rating Juli Andara Sarana
Refreshment of Financial Integrity Rating July
Webinar Penanganan Kejahatan Siber Termasuk Perjudian Daring Juli Otoritas Jasa Keuangan
sebagai Tindak Pidana Asal Tindak Pidana Pencucian Uang July Financial Services Authority
Webinar on Handling Cybercrime Including Online Gambling as a
Predicate Crime of Money Laundering
Webinar Driving Corporate Performance Through Artificial Intelligence Juli OJK Institute
July
Webinar Peraturan Otoritas Jasa Keuangan 5/2024: Mengukuhkan Juli Lembaga Pengembangan Perbankan
Fondasi Perbankan di Tengah Volatilitas Global July Indonesia
Webinar on Financial Services Authority Regulation 5/2024: Indonesian Banking Development
Strengthening Banking Foundations Amidst Global Volatility Institute
Sosialisasi Sistem Keamanan Sistem Informasi dan Ketahanan Siber Juli Internal Bank Ganesha
Dissemination of Information System Security System and Cyber July
Resilience
Webinar Arbitrator Talks: Implementasi dan Tantangan Penyelesaian Agustus Lembaga Alternatif Penyelesaian
Sengketa Alternatif melalui Arbitrase di Sektor Pasar Modal August Sengketa Sektor Jasa Keuangan
Webinar of Arbitrator Talks: Implementation and Challenges Alternative Institution for Financial
of Alternative Dispute Resolution through Arbitration in Capital Services Sector Dispute Resolution
Market Sector
Webinar Financial Crime di Industri Jasa Keuangan: Ancaman dan Agustus Lembaga Alternatif Penyelesaian
Strategi Perlindungan Konsumen August Sengketa Sektor Jasa Keuangan
Webinar on Financial Crime in Financial Services Industry: Threats Alternative Institution for Financial
and Strategies for Consumer Protection Services Sector Dispute Resolution
Webinar: Strategi Negosiasi dan Penyusunan Klausul Arbitrase September Lembaga Alternatif Penyelesaian
Terhadap Perjanjian Kredit Sindikasi Sengketa Sektor Jasa Keuangan
Webinar: Negotiation Strategies and Arbitration Clause Drafting for Alternative Institution for Financial
Syndicated Credit Agreements Services Sector Dispute Resolution
Webinar Journey to LPS Research Fair II "Evidence Based Policy September Lembaga Penjamin Simpanan
Menuju Indonesia 2025" Indonesia Deposit Insurance Corporation
Webinar on Journey to LPS Research Fair II "Evidence Based Policy
Towards Indonesia 2025"
Sosialisasi Penerapan Sertifikat Elektronik September Bapak Sutarmin dan
Dissemination of Electronic Certificate Implementation Ibu Hannywati Gunawan
Mr. Sutarmin and
Mrs. Hannywati Gunawan
Webinar: Penyelesaian Sengketa Pembiayaan Berbasis Enviromental, September Lembaga Alternatif Penyelesaian
Social, Government melalui Arbitrase Sengketa Sektor Jasa Keuangan
Webinar: Settlement of Financing Disputes Based on Environmental, Alternative Institution for Financial
Social, Government through Arbitration Services Sector Dispute Resolution
Sosialisasi Kebijakan Terkini Oktober Internal Bank Ganesha
Dissemination of Current Policies October
Webinar Kapita Selekta Hukum Tanah dan Hak Tanggungan di Oktober MAN & Co Mgt Training
Bidang Perbankan October
Webinar on Selected Chapters on Land Law and Mortgage Rights in
the Banking Sector
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 181
Page 184
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Lenny Sugihat Webinar Aspek Perpajakan pada Bisnis Perbankan Oktober MAN & Co Mgt Training
Presiden Direktur Webinar on Tax Aspects of Banking Business October
President Director Webinar Permasalahan Waris pada Perbankan Oktober MAN & Co Mgt Training
Webinar on Inheritance Issues in Banking October
Setiawan Kumala* Workshop Business Process Mapping Januari PT Prima Karya Sarana Sejahtera
Wakil Presiden Workshop of Business Process Mapping
Direktur Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Vice President Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Director Senjata Pemusnah Massal
Training on Preventing Money Laundering, Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction
Resertifikasi Manajemen Risiko - Jenjang 7 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 7 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Maret Bankers Association for Risk
Risk Management Certification Alignment - Level 7 March Management
Sosialisasi Key Performance Indicator Cabang Mei Internal Bank Ganesha
Dissemination of Key Performance Indicators at Branch May
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024, Juni Internal Bank Ganesha
Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud, June
Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Dissemination of Financial Services Authority Regulation No. 5
of 2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation
of Transparency and Publication of Prime Lending Rate by
Conventional Commercial Banks
Refreshment Financial Integrity Rating Juli Andara Sarana
Refreshment of Financial Integrity Rating July
Sosialisasi Sistem Keamanan Sistem Informasi dan Ketahanan Siber Juli Internal Bank Ganesha
Dissemination of Information System Security System and Cyber July
Resilience
Training Product 1st Great Eastern Life Indonesia Juli Great Eastern Life Indonesia
Training of 1st Product of Great Eastern Life Indonesia July
Sosialisasi Penerapan Sertifikat Elektronik September Bapak Sutarmin dan
Dissemination of Electronic Certificate Implementation Ibu Hannywati Gunawan
Mr. Sutarmin and
Mrs. Hannywati Gunawan
Sosialisasi Kebijakan Terkini Oktober Internal Bank Ganesha
Dissemination of Current Policies
Training Teamwork dan Komunikasi Inter & Intra Departement Desember PT Lintas Dunia Travelindo
Training Teamwork and Inter & Intra Department Communication December
Suroso Indonesia Enterprise Risk Management Training Januari Economic Review
Direktur January
Director Workshop Business Process Mapping Januari PT Prima Karya Sarana Sejahtera
Workshop of Business Process Mapping January
Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Senjata Pemusnah Massal
Training on Preventing Money Laundering, Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction
Indonesia GCG Training Februari Economic Review
February
Resertifikasi Manajemen Risiko - Jenjang 7 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 7 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Maret Bankers Association for Risk
Risk Management Certification Alignment - Level 7 March Management
Webinar: Carbon-Related Policy dan Impact-nya untuk Emiten Mei Asosiasi Emiten Indonesia
Webinar: Carbon-Related Policy and Its Impact on Issuers May Indonesian Public Listed Companies
Association
PT Bank Ganesha Tbk
182 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 185
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Suroso Sosialisasi Key Performance Indicator Cabang Mei Internal Bank Ganesha
Direktur Dissemination of Key Performance Indicators at Branch May
Director Program Kehadiran Perangkat Asesmen Versi 2023 Mei Lembaga Sertifikasi Profesi Lembaga
Presence Program of Assessment Tool Version 2023 May Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Webinar Peluang Pertumbuhan Kredit Pasca Berakhirnya Kebijakan Mei OJK Institute
Restrukturisasi Kredit May
Webinar on Credit Growth Opportunities After the End of Credit
Restructuring Policy
Webinar Peluang dan Tantangan Pelindungan Data Pribadi dalam Mei OJK Institute
Transaksi di Era Digital May
Webinar on Opportunities and Challenges of Personal Data
Protection in Transactions in the Digital Era
Seminar: Data Protection Legal & Information System Juni SW Indonesia dan Bursa Efek Indonesia
Seminar: Data Protection Legal & Information System June SW Indonesia and Indonesia Stock
Exchange
Webinar Strategi Pemasaran Digital di Era Digital “Taktik dan Juni OJK Institute
Langkah Efektif Mencetak Profit Optimal” June
Webinar on Digital Marketing Strategy in the Digital Era “Effective
Tactics and Steps to Create Optimal Profit”
Webinar Navigating The Half-Year: Roadmap to Success Juni OJK Institute
Webinar of Navigating The Half-Year: Roadmap to Success June
Training Pembekalan Surveillance Visit Sertifikasi Sistem Manajemen Juni Hope Training & Consulting
Keamanan Informasi June
Briefing Training for Surveillance Visit Information Security
Management System Certification
Webinar Peran Innovative Credit Scoring dalam Meningkatkan Akses Juni OJK Institute
Pendanaan June
Webinar on the Role of Innovative Credit Scoring in Increasing
Access to Financing
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024, Juli Internal Bank Ganesha
Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud, July
Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Dissemination of Financial Services Authority Regulation No. 5 of
2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation
of Transparency and Publication of Prime Lending Rate by
Conventional Commercial Banks
Webinar How to Mitigate Transition and Physical Risk in Juli OJK Institute
the Financial Sector July
Webinar of How to Mitigate Transition and Physical Risk in the
Financial Sector
Seminar: Financial Strategy for Youth and Gen Z in Embracing Juli Indonesia Banking School
Indonesia Emas 2045 July
Seminar: Financial Strategy for Youth and Gen Z in Embracing
Indonesia Emas 2045
Webinar Peran Teknologi Digital dalam Meningkatkan Praktik Akuntansi Juli OJK Institute
Webinar on The Role of Digital Technology in Improving Accounting July
Practices
Refreshment Financial Integrity Rating Juli Andara Sarana
Refreshment of Financial Integrity Rating July
Webinar: Penanganan Kejahatan Siber termasuk Perjudian Daring Juli Otoritas Jasa Keuangan
sebagai Tindak Pidana Asal Tindak Pidanan Pencucian Uang July Financial Services Authority
Webinar: Handling Cybercrime including Online Gambling as a
Predicate Crime of Money Laundering
Webinar: Pengembangan dan Penguatan Ekosistem Keuangan Juli Ikatan Sarjana Ekonomi Indonesia
Digital di Indonesia July Association of Indonesian Economics
Webinar on Development and Strengthening of Digital Financial Scholars
Ecosystem in Indonesia
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 183
Page 186
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Suroso Sosialisasi Sistem Keamanan Sistem Informasi dan Ketahanan Siber Juli Internal Bank Ganesha
Direktur Dissemination of Information System Security System and Cyber July
Director Resilience
Webinar Driving Corporate Performance through Artificial Intelligence Juli OJK Institute
Webinar on Driving Corporate Performance through Artificial July
Intelligence
Seminar Peraturan Otoritas Jasa Keuangan 5/2024: Mengukuhkan Juli Lembaga Pengembangan Perbankan
Fondasi Perbankan di Tengah Volatilitas Global July Indonesia
Seminar on Financial Services Authority Regulation 5/2024: Indonesian Banking Development
Strengthening the Foundation of Banking Amidst Global Volatility Institute
Webinar Arbitrator Talks: Implementasi dan Tantangan Penyelesaian Agustus Lembaga Alternatif Penyelesaian
Sengketa Alternatif melalui Arbitrase di Sektor Pasar Modal August Sengketa Sektor Jasa Keuangan
Webinar of Arbitrator Talks: Implementation and Challenges of Alternative Institution for Financial
Alternative Dispute Resolution through Arbitration in Capital Market Services Sector Dispute Resolution
Sector
Webinar Strategi Implementasi Market Conduct: Membangun Agustus OJK Institute
Kepercayaan dan Meningkatkan Kinerja Industri Jasa Keuangan August
Webinar on Market Conduct Implementation Strategy: Building
Trust and Improving the Performance of Financial Services Industry
Webinar Urgensi Produk Halal untuk Ekonomi Indonesia Agustus Ikatan Sarjana Ekonomi Indonesia
Berkelanjutan: Regulasi, Edukasi, dan Kolaborasi August Association of Indonesian Economics
Webinar on The Urgency of Halal Products for a Sustainable Scholars
Indonesian Economy: Regulation, Education, and Collaboration
Webinar: Financial Crime di Industri Jasa Keuangan: Ancaman dan Agustus Lembaga Alternatif Penyelesaian
Strategi Perlindungan Konsumen August Sengketa Sektor Jasa Keuangan
Webinar: Financial Crime in Financial Services Industry: Threats and Alternative Institution for Financial
Strategies for Consumer Protection Services Sector Dispute Resolution
Webinar How to Prevent Money Laundering and Terrorism Financing September OJK Institute
Webinar of How to Prevent Money Laundering and Terrorism
Financing
Webinar: Strategi Negosiasi dan Penyusunan Klausul Arbitrase September Lembaga Alternatif Penyelesaian
Terhadap Perjanjian Kredit Sindikasi Sengketa Sektor Jasa Keuangan
Webinar: Negotiation Strategies and Arbitration Clause Drafting for Alternative Institution for Financial
Syndicated Credit Agreements Services Sector Dispute Resolution
Webinar The Future of Data Analytics in the Financial Industry: Trends September OJK Institute
and Innovations
Webinar of The Future of Data Analytics in the Financial Industry:
Trends and Innovations
Sosialisasi Penerapan Sertifikat Elektronik September Bapak Sutarmin dan Ibu Hannywati
Dissemination of Electronic Certificate Implementation Gunawan
Mr. Sutarmin and
Mrs. Hannywati Gunawan
Webinar: Penyelesaian Sengketa Pembiayaan Berbasis Enviromental, September Lembaga Alternatif Penyelesaian
Social, Government melalui Arbitrase Sengketa Sektor Jasa Keuangan
Webinar: Settlement of Financing Disputes Based on Environmental, Alternative Institution for Financial
Social, Government through Arbitration Services Sector Dispute Resolution
Seminar Journey to LPS Research Fair September Lembaga Penjamin Simpanan
Seminar of Journey to LPS Research Fair Indonesia Deposit Insurance Corporation
Webinar Understanding the Climate Landscape for Financial September OJK Institute
Institutions
Webinar on Understanding the Climate Landscape for Financial
Institutions
Webinar Empowering Leadership: How Women Leaders Drive Oktober OJK Institute
Company and Institutions Performance October
Webinar on Empowering Leadership: How Women Leaders Drive
Company and Institutions Performance
Webinar Carbon Trading and Its Effect on Indonesia’s Economy Oktober OJK Institute
Webinar on Carbon Trading and Its Effect on Indonesia’s Economy October
Sosialisasi Kebijakan Terkini Oktober Internal Bank Ganesha
Dissemination of Current Policies October
PT Bank Ganesha Tbk
184 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 187
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Suroso Webinar EV Insurance, International Best Practices for Innovation of Oktober OJK Institute
Direktur New Energy Products and Services October
Director Webinar on EV Insurance, International Best Practices for Innovation
of New Energy Products and Services
Training Refreshment Trade Based Money Laundering November Andara Sarana
Training Refreshment of Trade Based Money Laundering
Seminar: Rejuvenansi Kualitas Sumber Daya Manusia Sebagai November Ikatan Sarjana Ekonomi Indonesia
Fondasi di Tengah Tantangan Bonus Demografi Association of Indonesian Economics
Seminar: Rejuvenation of Human Resource Quality as a Foundation Scholars
in the Midst of Demographic Bonus Challenges
Webinar Strengthening Financial Integrity: Advanced Strategies and November OJK Institute
Innovations in Anti-Fraud
Webinar on Strengthening Financial Integrity: Advanced Strategies
and Innovations in Anti-Fraud
Seminar Risk & Governance Summit 2024 November Otoritas Jasa Keuangan
Seminar of Risk & Governance Summit 2024 Financial Services Authority
Training Teamwork dan Komunikasi Inter & Intra Departement November - Desember Internal Bank Ganesha
Training Teamwork and Inter & Intra Department Communication November - December
Webinar The Greenwashing Trap: How to Build Public Awareness Desember OJK Institute
Webinar on The Greenwashing Trap: How to Build Public Awareness December
Seminar Dampak Penerapan Undang-Undang Perlindungan Data Desember Lembaga Pengembangan Perbankan
Pribadi pada Industri Keuangan dalam Mengelola Data Konsumen December Indonesia
dan Praktik GCG Indonesian Banking Development
Seminar on the Impact of the Implementation of Personal Data Institute
Protection Law on the Financial Industry in Managing Consumer
Data and GCG Practices
Webinar Outlook Ekonomi Indonesia 2025: Membangun Optimisme Desember Ikatan Sarjana Ekonomi Indonesia
Ekonomi di Tengah Ketidakpastian Global dan Domestik Menuju December Association of Indonesian Economics
Pertumbuhan Ekonomi 8% Scholars
Webinar of Indonesian Economic Outlook 2025: Building Economic
Optimism Amid Global and Domestic Uncertainty Towards 8%
Economic Growth
Arif Wicaksono Workshop Business Process Mapping Januari PT Prima Karya Sarana Sejahtera
Direktur Workshop of Business Process Mapping January
Director Refreshment Sertifikasi Treasury - Level Advance Februari Association Cambiste Internationale
Refreshment of Treasury Certification - Level Advance February Financial Markets Association Indonesia
Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara Sarana
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Senjata Pemusnah Massal
Training on Preventing Money Laundering, Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction
Resertifikasi Manajemen Risiko - Jenjang 7 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 7 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 Mei Bankers Association for
Risk Management Certification Alignment - Level 7 May Risk Management
Sosialisasi Key Performance Indicator Cabang Mei Internal Bank Ganesha
Dissemination of Key Performance Indicators at Branch May
Training Pembekalan Surveillance Visit Sertifikasi Sistem Manajemen Juni Hope Training & Consulting
Keamanan Informasi June
Briefing Training for Surveillance Visit Information Security
Management System Certification
Seminar: Mitigating Cyber Risk and Building a Trust Juni Lembaga Pengembangan Perbankan
Seminar: Mitigating Cyber Risk and Building a Trust June Indonesia
Indonesian Banking Development
Institute
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Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Arif Wicaksono Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024, Juli Internal Bank Ganesha
Direktur Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud, July
Director Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Dissemination of Financial Services Authority Regulation No. 5 of
2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation
of Transparency and Publication of Prime Lending Rate by
Conventional Commercial Banks
Refreshment Financial Integrity Rating Juli Andara Sarana
Refreshment of Financial Integrity Rating July
Sosialisasi Sistem Keamanan Sistem Informasi dan Ketahanan Siber Juli Internal Bank Ganesha
Dissemination of Information System Security System and Cyber July
Resilience
Webinar Arbitrator Talks: Implementasi dan Tantangan Penyelesaian Agustus Lembaga Alternatif Penyelesaian
Sengketa Alternatif melalui Arbitrase di Sektor Pasar Modal August Sengketa Sektor Jasa Keuangan
Webinar of Arbitrator Talks: Implementation and Challenges of Alternative Institution for Financial
Alternative Dispute Resolution through Arbitration in Capital Market Services Sector Dispute Resolution
Sector
Conference “Indonesia Finance Award” 2024 Agustus Economic Review
Conference of “Indonesia Finance Award” 2024 August
Sosialisasi Penerapan Sertifikat Elektronik September Bapak Sutarmin dan
Dissemination of Electronic Certificate Implementation Ibu Hannywati Gunawan
Mr. Sutarmin and
Mrs. Hannywati Gunawan
Training Teamwork dan Komunikasi Inter & Intra Departement Oktober Ombojourney
Training Teamwork and Inter & Intra Department Communication October
Konferensi Embracing The Future: Transformation, Governance, Risk November Ikatan Akuntan Indonesia
Management and Sustainability Institute of Indonesia Chartered
Conference of Embracing The Future: Transformation, Governance, Accountants
Risk Management and Sustainability
Ibrahim**** Refreshment Sertifikasi Manajemen Risiko - Jenjang 5 Januari Maisa Edukasi
Direktur Refreshment of Risk Management Certification - Level 5 January Maisa Education
Director Workshop Business Process Mapping Januari PT Prima Karya Sarana Sejahtera
Workshop of Business Process Mapping January
Resertifikasi Manajemen Risiko – Jenjang 5 Maret Lembaga Sertifikasi Profesi Lembaga
Recertification of Risk Management - Level 5 March Sertifikasi Profesional Perbankan
Professional Certification Institute of
Banking Professional Certification Institute
Sosialisasi Key Performance Indicator Cabang Mei Internal Bank Ganesha
Dissemination of Key Performance Indicators at Branch May
Foundation Workshop (Learning Leadership Development Program) Juni Yayasan Upaya Indonesia Damai
June Upaya Indonesia Damai Foundation
Seminar: Mitigating Cyber Risk and Building a Trust Juni Lembaga Pengembangan Perbankan
June Indonesia
Indonesian Banking Development
Institute
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024, Juli Internal Bank Ganesha
Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud, July
Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Dissemination of Financial Services Authority Regulation No. 5 of
2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation
of Transparency and Publication of Prime Lending Rate by
Conventional Commercial Banks
Training Deep Dive Workshop (Learning Leadership Development Juli Yayasan Upaya Indonesia Damai
Program) July Upaya Indonesia Damai Foundation
Training of Deep Dive Workshop (Learning Leadership Development
Program)
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Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Ibrahim**** Uji Sertifikasi Manajemen Risiko - Jenjang 7 Juli Lembaga Sertifikasi Profesi Lembaga
Direktur Test of Risk Management Certification - Level 7 July Sertifikasi Profesional Perbankan
Director Professional Certification Institute of
Banking Professional Certification Institute
Sosialisasi Sistem Keamanan Sistem Informasi dan Ketahanan Siber Juli Internal Bank Ganesha
Dissemination of Information System Security System and Cyber July
Resilience
Final Workshop & Graduation (Learning Leadership Development September Yayasan Upaya Indonesia Damai
Program) Upaya Indonesia Damai Foundation
Sosialisasi Kebijakan Terkini Oktober Internal Bank Ganesha
Dissemination of Current Policies October
Penyelarasan Sertifikasi Manajemen Risiko - Jenjang 7 November Bankers Association for Risk
Risk Management Certification Alignment - Level 7 Management
Training Teamwork dan Komunikasi Inter & Intra Departement November-Desember PT Lintas Dunia Travelindo
Training Teamwork and Inter & Intra Department Communication November-December
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
June 28, 2024, previously served as Commercial Director.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1, 2024.
Program Orientasi bagi Dewan Komisaris Orientation Program for New Board of
dan Direksi Baru Commissioners and Board of Directors
Anggota baru Dewan Komisaris dan Direksi diwajibkan New members of the Board of Commissioners and Board
mengikuti program orientasi yang diselenggarakan oleh of Directors are required to attend an orientation program
Sekretaris Perusahaan untuk memahami tugas, tanggung held by Corporate Secretary in order to understand their
jawab, proses bisnis, dan sinergi dengan organ Perseroan duties, responsibilities, business processes, and synergies
lainnya. Materi yang disampaikan dalam program orientasi with other Company organs. The materials presented in
mencakup: the orientation program include:
1. Informasi terkait Perseroan, seperti akta-akta, struktur 1. Information related to the Company, such as
organisasi, Corporate Plan, RBB dan Rencana Aksi deeds, organizational structure, Corporate Plan,
Keuangan Berkelanjutan (RAKB), Laporan Tahunan dan RBB and Sustainable Finance Action Plan (RAKB),
Laporan Keberlanjutan, dan situs web Bank Ganesha; Annual Report and Sustainability Report, and
dan the website of Bank Ganesha; and
2. Tugas dan tanggung jawab pembidangan dari masing- 2. The division of duties and responsibilities of each new
masing anggota baru. member.
Pada tahun 2024, program orientasi kepada Ibrahim selaku In 2024, the orientation program for Ibrahim as the new
Direktur baru Bank dilaksanakan pada 1 Oktober 2024. Director of the Bank was held on October 1, 2024.
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KEBIJAKAN KEBERAGAMAN KOMPOSISI DEWAN KOMISARIS
DAN DIREKSI
Composition Diversity Policy of the Board of Commissioners and
Board of Directors
Penggantian dan/atau pengangkatan anggota Dewan The replacement and/or appointment of members of
Komisaris dan Direksi Bank mengedepankan komposisi the Bank’s Board of Commissioners and Board of Directors
secara profesional, independensi, kesesuaian kompetensi, prioritizes professional composition, independency,
dan memperhatikan keberagaman, yang dibutuhkan competency suitability, and attention to diversity, which
secara tepat dalam pelaksanaan tugas dan tanggung jawab are appropriately required in carrying out the duties
Dewan Komisaris dan Direksi. Adapun informasi mengenai and responsibilities of the Board of Commissioners and
jumlah anggota Dewan Komisaris dan Direksi, termasuk Board of Directors. Information on the total members of
komposisi gender dan pihak independen yang menjabat the Board of Commissioners and Board of Directors, including
per 31 Desember 2024, dapat dilihat pada tabel berikut: gender composition and independent parties serving as of
December 31, 2024, can be seen in the following table:
Jabatan Pria Wanita Jumlah Pihak Indepeden
Position Male Female Total Independent Parties
Dewan Komisaris
3 1 2
Board of Commissioners
Direksi
4 1 5
Board of Directors
KEBIJAKAN PEMISAHAN CHAIRMAN OF THE BOARD DAN
CHIEF EXECUTIVE OFFICER
Chairman of the Board and Chief Executive Officer Separation Policy
Untuk memastikan penerapan GCG dan mendukung To ensure GCG implementation and support business
keberlanjutan bisnis, Bank menerapkan kebijakan sustainability, the Bank implements the policy on
pemisahan peran antara Chairman of the Board (Komisaris separating the roles of Chairman of the Board (President
Utama) dan Chief Executive Officer (CEO) (Direktur Utama). Commissioner) and Chief Executive Officer (CEO) (President
Melalui kebijakan pemisahan peran antara Chairman of Director). Through the policy of separating the roles of
the Board (Komisaris Utama) dan Chief Executive Officer Chairman of the Board (President Commissioner) and
(CEO) (Direktur Utama), Bank menegaskan perbedaan Chief Executive Officer (CEO) (President Director), the Bank
peran antara pengawasan dan pengelolaan operasional. emphasizes the difference in roles between supervision and
operational management.
Pemisahan peran Komisaris Utama dan Direktur Utama The separation of roles of President Commissioner and
dirancang untuk memperjelas dan menegaskan batasan President Director is designed to clarify and emphasize
tanggung jawab antara fungsi pengawasan yang the boundaries of responsibility between the supervisory
dijalankan oleh Komisaris Utama dan fungsi pengelolaan function carried out by President Commissioner and
operasional yang menjadi tanggung jawab Direktur Utama. the operational management function which is the responsibility
Dengan pendekatan tersebut, Bank memastikan adanya of President Director. With this approach, the Bank ensures
keseimbangan kekuasaan, transparansi, dan akuntabilitas a balance of power, transparency, and accountability in
dalam struktur organisasi, yang pada akhirnya mendukung the organizational structure, which ultimately support
terciptanya pengambilan keputusan yang lebih objektif dan the creation of a more objective decision-making oriented
berorientasi pada keberlanjutan jangka panjang. towards long-term sustainability.
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NOMINASI DAN REMUNERASI DEWAN KOMISARIS DAN DIREKSI
Nomination and Remuneration for the Board of Commissioners and
Board of Directors
Nominasi Dewan Komisaris dan Direksi Nomination of the Board of Commissioners
and Board of Directors
Kebijakan nominasi bagi Dewan Komisaris dan Direksi The nomination policy for the Board of Commissioners
dirancang untuk memastikan keberlanjutan kepemimpinan and Board of Directors is designed to ensure the
di Perseroan, mendukung proses regenerasi yang terencana, continuity of leadership in the Company, support the
serta menjaga kesinambungan bisnis dan pencapaian planned regeneration process, and maintain business
visi jangka panjang. Prosedur nominasi ini disusun secara continuity as well as long-term vision achievement.
sistematis untuk menjamin transparansi dan akuntabilitas This nomination procedure is systematically designed
dalam pemilihan calon anggota Dewan Komisaris dan Direksi. to ensure transparency and accountability in the
Berikut tahapan prosedur nominasi yang diterapkan Bank: selection of candidates for the Board of Commissioners
and Board of Directors. The following are phases of
nomination procedure implemented by the Bank:
1 2 3
Komite Remunerasi dan Nominasi Dewan Komisaris atas dasar saran Calon yang direkomendasikan oleh
mengidentifikasi calon yang memenuhi dari Komite Remunerasi dan Nominasi Komite Remunerasi dan Nominasi
kriteria. menyampaikan usulan calon kepada kepada Dewan Komisaris setelah ditelaah
Pemegang Saham. kemudian diusulkan kepada Pemegang
Saham untuk diangkat atau ditetapkan
dalam RUPS.
The Remuneration and Nomination The Board of Commissioners, based Candidates recommended by
Committee identifies candidates who on suggestions from the Remuneration the Remuneration and Nomination
meet the criteria. and Nomination Committee, proposes Committee to the Board of Commissioners,
candidates to the Shareholders. after reviewed, are then proposed to
the Shareholders for appointment or
confirmation at the GMS.
Remunerasi Dewan Komisaris dan Direksi Remuneration for the Board of
Commissioners and Board of Directors
Kebijakan dan Prosedur Remunerasi Remuneration Policy and Procedure
Bank telah menetapkan kebijakan remunerasi bagi Dewan The Bank established remuneration policy for the Board of
Komisaris dan Direksi sesuai dengan Peraturan Otoritas Jasa Commissioners and Board of Directors in accordance with
Keuangan No. 45/POJK.02/2015 dan Surat Edaran Otoritas Financial Services Authority Regulation No. 45/POJK.02/2015
Jasa Keuangan No. 40/SEOJK.03/2016 tentang Tata Kelola and Financial Services Authority Circular No. 40/SEOJK.03/2016
Pemberian Remunerasi Bank Umum. Komite Remunerasi on Governance in Providing Remuneration for Commercial
dan Nominasi bertugas menyusun rekomendasi remunerasi Banks. The Remuneration and Nomination Committee is
yang diajukan kepada Dewan Komisaris dan selanjutnya in charge of preparing remuneration recommendations
disampaikan ke RUPS untuk memperoleh persetujuan akhir. submitted to the Board of Commissioners, which then
submitted to the GMS to obtain final approval.
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Jenis dan Indikator Penetapan Remunerasi Types of Remuneration and Indicators for
Determining Remuneration
Indikator penetapan remunerasi Dewan Komisaris dan The indicators for determining remuneration of the Bank’s
Direksi Bank sebagai berikut: Board of Commissioners and Board of Directors are as follows:
1. Skala usaha; 1. Business scale;
2. Kompleksitas usaha; 2. Business complexity;
3. Peer group; 3. Peer group;
4. Tingkat inflasi; 4. Inflation rate;
5. Kondisi dan kemampuan keuangan Bank; dan 5. The condition and financial capability of the Bank; and
6. Tidak bertentangan dengan peraturan perundang- 6. Not in contrary to the applicable laws and regulations.
undangan yang berlaku.
Sementara itu, Jenis-jenis remunerasi yang diterima oleh Meanwhile, the types of remuneration received by the Bank’s
Dewan Komisaris dan Direksi Bank diuraikan sebagai Board of Commissioners and Board of Directors are outlined
berikut: as follows:
Jenis Remunerasi Penjelasan
Type of Remuneration Explanation
Remunerasi yang Bersifat Tetap Remunerasi yang diberikan dalam bentuk tunai atau dalam bentuk lain yang tidak dikaitkan dengan kinerja dan risiko,
seperti gaji pokok, tunjangan, fasilitas, tunjangan perumahan, tunjangan kesehatan, tunjangan pendidikan, tunjangan
hari raya, dan pensiun.
Fixed Remuneration Remuneration that is provided in cash or other forms is not according to performance and risk, such as basic salary,
allowance, facilities, housing allowance, health benefits, education allowance, holiday allowance, and pension allowance.
Remunerasi yang Bersifat Remunerasi yang dikaitkan dengan kinerja dan risiko, yang diberikan dalam bentuk tunai dan/atau saham atau
Variabel instrumen yang berbasis saham yang diterbitkan Bank. Pemberian remunerasi ini secara khusus mendorong prudent
risk taking serta diberikan dengan memperhatikan risiko yang paling berpengaruh dalam kegiatan usaha (risiko utama).
Variable Remuneration Remuneration that is according to performance and risk, provided in cash and/or share or share-based instrument
issued by the Bank. This provided remuneration specifically encourages prudent risk taking and considers the main risks
that are most influential in business activities.
Cakupan Kebijakan Remunerasi dan Scope of Remuneration Policy and
Implementasinya Its Implementation
Kebijakan remunerasi Bank dirancang untuk mencakup The Bank’s remuneration policy is designed to cover all
seluruh karyawan, baik yang bertugas di kantor pusat employees, both those working at the head office and at
maupun di kantor cabang. Bank berkomitmen memastikan branch offices. The Bank is committed to ensuring that
bahwa kebijakan remunerasi diterapkan secara transparan, the remuneration policy is implemented transparently,
adil, dan proporsional agar setiap karyawan menerima fairly, and proportionally so that each employee receives
imbal jasa yang layak dan kompetitif. a decent and competitive compensation.
Pelaksanaan Kaji Ulang dan Independensi Implementation of Review and Independence
Penerapan Kebijakan Remunerasi in Applying Remuneration Policy
Untuk menjamin objektivitas dalam pemberian remunerasi To ensure objectivity in providing remuneration to all
kepada seluruh karyawan, termasuk karyawan di unit employees, including employees in the control unit, Bank
kontrol, Bank Ganesha secara berkala mengevaluasi Ganesha periodically evaluates the remuneration policy.
kebijakan remunerasi. Evaluasi ini didasarkan pada kinerja, This evaluation is based on performance, risk, fairness
risiko, kewajaran dibandingkan peer group, sasaran dan compared to peer groups, the Bank’s long-term objectives
strategi jangka panjang Bank, pemenuhan cadangan sesuai and strategies, fulfillment of reserves according to
peraturan, serta proyeksi pendapatan Bank di masa depan. regulations, and projections of the Bank’s future income.
Remunerasi Dikaitkan dengan Risiko Remuneration Linked to Risk
Kebijakan remunerasi Bank dirancang dengan berlandaskan The Bank’s remuneration policy is designed based on
prinsip kehati-hatian untuk mendorong prudent risk taking prudential principles to encourage prudent risk taking to
guna menjaga keberlanjutan usaha Bank. Dalam mengelola maintain the Bank’s business sustainability. In managing
risiko yang terkait dengan remunerasi variabel, Bank risks related to variable remuneration, the Bank prioritizes
memprioritaskan risiko utama yang paling berdampak pada the main risks with the greatest impact on business activities,
kegiatan usaha, mengacu pada ketentuan regulator terkait referring to regulatory provisions on risk management
penerapan manajemen risiko untuk bank umum. implementation for commercial banks.
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Penyesuaian Remunerasi Dikaitkan dengan Remuneration Adjustment Linked to
Kinerja dan Risiko Performance and Risk
Evaluasi kinerja yang menggunakan pendekatan key Performance evaluation by using key performance
performance indicator (KPI) menjadi dasar pertimbangan indicator (KPI) approach serves as the basis for the Bank’s
Bank dalam menetapkan remunerasi Dewan Komisaris dan considerations in determining the remuneration of the Board
Direksi. Berdasarkan hasil KPI tersebut, Komite Remunerasi of Commissioners and Board of Directors. Based on the KPI
dan Nominasi memberikan rekomendasi kepada Dewan results, the Remuneration and Nomination Committee
Komisaris terkait besaran remunerasi yang sesuai. provides recommendations to the Board of Commissioners
Rekomendasi kemudian diteruskan oleh Dewan Komisaris regarding the appropriate remuneration amount.
kepada RUPS untuk persetujuan akhir. Di samping itu, Bank The recommendations are then forwarded by the Board of
juga telah mengadopsi remunerasi berbasis risiko melalui Commissioners to the GMS for final approval. Apart from that,
identifikasi material risk takers (MRT). the Bank also adopted risk-based remuneration through
the identification of material risk takers (MRT).
Konsultan Eksternal terkait Kebijakan External Consultant regarding Remuneration
Remunerasi Policy
Bank Ganesha tidak melibatkan konsultan eksternal dalam Bank Ganesha does not involve any external consultants
menyusun kebijakan remunerasi untuk Dewan Komisaris, in preparing remuneration policies for the Board of
Direksi, maupun karyawan. Commissioners, Board of Directors, or employees.
Penetapan Material Risk Takers (MRT) Determination of Material Risk Takers (MRT)
Penetapan material risk takers (MRT) di Bank Ganesha Determination of material risk takers (MRT) at Bank Ganesha
dilakukan menggunakan 2 pendekatan berikut: is carried out using the following 2 approaches:
1. Metode kualitatif, yakni sesuai dengan porsi tanggung 1. Qualitative method, that is according to the responsibility
jawab yang berpengaruh terhadap profil risiko utama portion that influences the main risk profile, which
yang akan ditentukan berdasarkan evaluasi profil risiko will be determined based on the Bank’s risk profile
Bank; dan evaluation; and
2. Metode kuantitatif, yakni melalui perbandingan 2. Quantitative method, that is through comparing
penerimaan remunerasi yang bersifat variabel antara variable remuneration provided between MRT and non-
MRT dan non-MRT dengan tetap mempertimbangkan MRT while still considering performance and position’s
kinerja dan tingkat risiko jabatan, dengan tetap risk, with reference to the provisions stipulated in HRD
mengacu dalam ketentuan yang diatur dalam Pedoman Remuneration Guidelines.
Remunerasi HRD.
Penangguhan atau Penarikan Kembali Remunerasi Deferred or Clawbacked Remuneration
Bank memiliki hak untuk menunda pembayaran remunerasi The Bank has the right to postpone the payment of deferred
variabel yang ditangguhkan (malus) atau menarik kembali variable remuneration (malus) or withdraw variable
remunerasi variabel yang telah dibayarkan (clawback) remuneration that has been paid (clawback) to parties
kepada pihak yang ditetapkan sebagai MRT, dengan syarat- designated as MRT, with the following conditions:
syarat sebagai berikut:
1. Bank mengalami kerugian; 1. The Bank experiences material losses;
2. Terjadinya risiko yang berdampak negatif terhadap 2. The occurrence of risks that negatively affect the Bank’s
keuangan Bank; finance;
3. Terjadinya fraud, pelanggaran hukum, perilaku tidak 3. The occurrence of fraud, legal violations, unethical
etis, dan/atau pemalsuan catatan oleh pihak yang conduct, and/or falsification of records by MRT parties
menjadi MRT yang merugikan Bank; dan which is detrimental to the Bank; and
4. Kondisi lainnya. 4. Other conditions.
Struktur dan Besaran Remunerasi Remuneration Structure and Amount
Struktur remunerasi yang diberikan kepada Dewan The remuneration structure provided to the Bank’s
Komisaris dan Direksi Bank yang ditetapkan oleh RUPS, Board of Commissioners and Board of Directors as
mencakup: determined by the GMS includes:
1. Remunerasi, yaitu gaji, bonus, tunjangan rutin, tantiem, 1. Remuneration, namely salary, bonus, routine allowance,
dan fasilitas lainnya dalam bentuk non-natura; dan tantiem, and other non-natura facilities; and
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2. Fasilitas lain, yaitu fasilitas yang diterima tidak dalam 2. Other facilities, namely in-kind facilities, including
bentuk keuangan (natura), antara lain fasilitas perumahan, housing facilities, health facilities, and other facilities,
fasilitas kesehatan, dan fasilitas lainnya, yang dapat which may or may not be owned.
dimiliki maupun tidak dapat dimiliki.
Berikut rincian remunerasi yang diterima oleh Dewan The following are details of the remuneration received by
Komisaris dan Direksi Bank pada tahun 2024: the Bank’s Board of Commissioners and Board of Directors
in 2024:
REMUNERASI DAN FASILITAS DEWAN KOMISARIS DAN DIREKSI
Remuneration and Facilities for Board of Commissioners and Board of Directors
Jumlah Diterima dalam 1 Tahun
Amount Received in 1 Year
Jenis Remunerasi dan Fasilitas Lain Dewan Komisaris Direksi
Type of Remuneration and Other Facilities Board of Commissioners Board of Directors
Orang Jutaan Rp Orang Jutaan Rp
People Million Rp People Million Rp
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk
non-natura)
4 12.210 5 26.763
Remuneration (salary, bonus, routine allowance, tantiem, and other non-natura
facilities)
Fasilitas lain dalam bentuk natura perumahan, fasilitas kesehatan, dan sebagainya yang:
- - - -
Other facilities in the form of in-kind housing, health facilities, and so on, which:
a. Dapat dimiliki
- - - -
Can be owned
b. Tidak dapat dimiliki
- - - -
Cannot be owned
Total 4 12.210 5 26.763
KELOMPOK REMUNERASI DEWAN KOMISARIS DAN DIREKSI
Remuneration Group for Board of Commissioners and Board of Directors
Jumlah Remunerasi Jumlah Dewan Komisaris Jumlah Direksi
Total Remuneration Number of Board of Commissioners Number of Board of Directors
Di atas Rp2 miliar
4 4
Above Rp2 billion
Di atas Rp1 miliar sampai dengan Rp2 miliar
- -
Above Rp1 billion up to Rp2 billion
Di atas Rp500 juta sampai dengan Rp1 miliar
- -
Above Rp500 million up to Rp1 billion
Rp500 juta ke bawah
- 1
Rp500 million and below
PERBANDINGAN RASIO GAJI TERTINGGI DAN TERENDAH
Comparison of the Highest and Lowest Salary Ratio
Tahun 2024
Rasio Gaji Tertinggi dan Terendah Year 2024 Ratio of Highest and Lowest Salary
Rasio gaji pegawai tertinggi dan terendah 14,28:1 Ratio of the highest and lowest employee salaries
Rasio gaji Direksi tertinggi dan terendah 9,89:1 Ratio of the highest and lowest salaries of the Board of Directors
Ratio of the highest and lowest salaries
Rasio gaji Dewan Komisaris tertinggi dan terendah 1,5:1
of the Board of Commissioners
Ratio of the highest salary of the Board of Directors and
Rasio gaji Direksi tertinggi dan pegawai tertinggi 5,33:1
the highest salary of employees
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JUMLAH NOMINAL PESANGON YANG DIBAYARKAN PER ORANG DALAM 1 TAHUN
Nominal Amount of Severance Paid per Person in 1 Year
Jumlah Nominal Pesangon yang Dibayarkan Total Pegawai Nominal Amount of Severance Paid
per Orang dalam 1 Tahun Total Employees per Person in 1 Year
Di atas Rp1 miliar 1 - Above Rp1 billion
Di atas Rp500 juta - Rp1 miliar 3 Above Rp500 million - Rp1 billion
Di bawah Rp500 juta 17 Below Rp500 million
TOTAL SAHAM DEWAN KOMISARIS DAN DIREKSI
Total Shares of Board of Commissioners and Board of Directors
Opsi Saham
Stock Option
Total Saham Dimiliki
(Lembar Saham) Harga
Jabatan Total Shares Owned Diberikan Telah Dieksekusi Jangka Position
Opsi
(Shares) (Lembar Saham) (Lembar Saham) Waktu
Option
Given Executed Time
Price
(Shares) (Shares) Period
(Rp)
Direksi 8.817.300 - - - - Board of Directors
Dewan Komisaris - - - - - Board of Commissioners
Total 8.817.300 - - - - Total
INFORMASI KUANTITATIF
Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Deductions During the Reporting Period
Jenis Remunerasi yang
Bersifat Variabel Sisa yang Disebabkan Disebabkan
Type of Variable Remuneration Masih Penyesuaian Eksplisit Penyesuaian Implisit
Total
Ditangguhkan Caused by Explicit Caused by Implicit
(A) + (B)
Remaining Adjustment Adjustment
Pending (A) (B)
Tunai (dalam jutaan Rupiah)
- - - -
Cash (in million Rupiah)
Saham/instrumen berbasis saham yang diterbitkan Bank
(dalam lembar saham dan nominasi juta Rupiah yang
merupakan konversi dari lembar saham tersebut)
- - - -
Shares/share-based instruments issued by the Bank (in shares
and nominations in million Rupiah which is the conversion
of the said shares)
Jumlah Penerima dan Jumlah Total Remunerasi Number of Beneficiaries and Total Amount of
yang Bersifat Variabel yang Dijamin Tanpa Syarat Variable Remuneration Guaranteed Unconditionally
akan Diberikan oleh Bank kepada Calon Direksi, to be Given by the Bank to Candidates for
Calon Dewan Komisaris, dan/atau Calon Pegawai the Board of Directors, Candidates for
Selama 1 Tahun Pertama Bekerja the Board of Commissioners, and/or Candidates
for Employees During the First 1 Year of Service
Sepanjang tahun 2024, tidak ada penerima remunerasi yang Throughout 2024, there were no remuneration beneficiaries
bersifat variabel yang dijamin tanpa syarat, sebab kebijakan that were guaranteed unconditionally, as the variable
pemberian remunerasi bersifat variabel diterapkan secara remuneration policy was applied uniformly without
seragam tanpa memperhitungkan durasi masa kerja. considering the duration of working period.
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Remunerasi yang Ditangguhkan atau Ditarik Deferred or Withdrawn Remuneration
Kembali
Pada tahun 2024, seluruh remunerasi yang diberikan kepada In 2024, all remuneration provided to the Board of
Dewan Komisaris dan Direksi telah dilaksanakan sesuai Commissioners and Board of Directors was implemented
ketentuan, tanpa adanya penangguhan atau penarikan in accordance with the provisions, without any deferral or
kembali. withdrawal.
Informasi Lain terkait Tata Kelola Remunerasi Information related to Remuneration Governance
Sepanjang tahun 2024, tidak ditemukan konflik internal di Throughout 2024, there were no internal conflicts in
Perseroan yang melibatkan intervensi pemilik, perselisihan the Company involving owner’s intervention, internal
internal, atau isu yang muncul akibat kebijakan remunerasi disputes, or issues arising from the Bank’s remuneration
di Bank. policy.
PENGELOLAAN BENTURAN KEPENTINGAN DEWAN KOMISARIS
DAN DIREKSI
Management of Conflicts of Interest for the Board of Commissioners and
Board of Directors
Bank Ganesha memastikan bahwa anggota Dewan Bank Ganesha ensures that members of the Board of
Komisaris dan Direksi wajib menghindari potensi benturan Commissioners and Board of Directors must avoid potential
kepentingan sesuai Anggaran Dasar Bank. Bank juga conflicts of interest in accordance with the Bank’s Articles
memiliki Pedoman Benturan Kepentingan yang mengacu of Association. The Bank also has Conflict of Interest
pada Peraturan Otoritas Jasa Keuangan, yang harus Guideline with reference to the Financial Services Authority
dipatuhi oleh setiap anggota Dewan Komisaris dan Direksi. Regulation, which must be adhered to by every member of
Adapun hal yang dilakukan anggota Dewan Komisaris dan the Board of Commissioners and Board of Directors. Matters
Direksi dalam menghadari benturan kepentingan sebagai that members of the Board of Commissioners and Board of
berikut: Directors carry out in dealing with conflicts of interest are
as follows:
1. Mengutamakan kepentingan Perseroan dan tidak 1. Prioritize the Company’s interests and do not reduce
mengurangi keuangan Perseroan dalam hal terjadi the Company’s finances in the event of a conflict of
benturan kepentingan; interest;
2. Menghindarkan diri dari pengambilan keputusan dalam 2. Avoid making decisions in situations and conditions
situasi dan kondisi adanya benturan kepentingan; where there is a conflict of interest;
3. Melakukan pengungkapan hubungan kekeluargaan, 3. Disclose family, financial, management, ownership
hubungan keuangan, hubungan kepengurusan, hubungan relationships with members of the Board of
kepemilikan dengan anggota Komisaris dan/atau anggota Commissioners and/or members of the Board of Directors
Direksi dan/atau Pemegang Saham Pengendali Perseroan and/or Controlling Shareholders of the Company and/or
dan/atau pihak lainnya dalam rangka bisnis perusahaan; other parties in the context of the Company’s business;
dan and
4. Melakukan pengungkapan dalam hal pengambilan 4. Make disclosure in terms of decision making made in
keputusan yang dilakukan pada kondisi adanya benturan conditions of a conflict of interest.
kepentingan.
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KOMITE DI BAWAH DEWAN KOMISARIS
Committees under the Board of Commissioners
Pelaksanaan tugas dan tanggung jawab Dewan Komisaris The implementation of the Board of Commissioners’ duties
dibantu dengan adanya Komite Audit, Komite Remunerasi and responsibilities is assisted by the Audit Committee,
dan Nominasi, serta Komite Pemantau Risiko. Komite- Remuneration and Nomination Committee, and Risk
Komite ini akan membantu pelaksanaan tugas Dewan Monitoring Committee. These Committees will assist the
Komisaris, mulai dari perumusan strategi, pemantauan implementation of the Board of Commissioners’ duties,
serta pengawasan pelaksanaan strategi yang telah starting from formulating strategies, monitoring and
dirancang Bank, hingga evaluasi kinerja Bank. supervising the implementation of strategies designed by
the Bank, to evaluating the Bank’s performance.
Komite Audit Audit Committee
Komite Audit dibentuk untuk mendukung Dewan Komisaris Audit Committee is established to support the Board of
dalam pengawasan, memastikan pelaporan keuangan Commissioners in supervising, ensuring good financial
yang baik, mengevaluasi pengelolaan risiko, memastikan reporting, evaluating risk management, ensuring internal
efektivitas pengendalian internal, dan menilai efisiensi control effectiveness, and assessing audit efficiency by
pemeriksaan auditor internal serta eksternal. internal and external auditor.
Pedoman Kerja Komite Audit Audit Committee Charter
Bank telah menyusun Piagam Komite Audit yang terakhir The Bank prepared an Audit Committee Charter, which
diperbarui pada 14 Agustus 2024. Piagam Komite Audit was last updated on August 14, 2024. The Audit Committee
dirancang sebagai panduan bagi anggota Komite Audit Charter was designed as a guide for Audit Committee
dalam menjalankan tugas dan tanggung jawabnya dengan members to carry out the duties and responsibilities in
cara yang efisien, efektif, transparan, dan independen. an efficient, effective, transparent, and independent manner.
Komposisi dan Masa Jabatan Komite Audit Audit Committee’s Composition and Term of Office
Berdasarkan Piagam Komite Audit, struktur keanggotaan Based on the Audit Committee Charter, the membership
Komite Audit Perseroan terdiri dari 1 ketua dan 2 anggota. structure of the Company’s Audit Committee consists of
Komisaris Independen Perseroan menjabat sebagai Ketua 1 chairperson and 2 members. The Company’s Independent
Komite Audit, sementara 2 anggota lainnya merupakan pihak Commissioner serves as Chairperson of Audit Committee,
independen yang memiliki keahlian di bidang keuangan, while the other 2 members act as independent parties
akuntansi, hukum, ataupun perbankan. Masa jabatan Komite who have expertise in finance, accounting, law, or banking.
Audit tidak boleh melebihi masa jabatan Dewan Komisaris The term of office of the Audit Committee shall not exceed
dan hanya dapat diperpanjang untuk 1 periode berikutnya. the term of office of the Board of Commissioners and can
Pada tahun 2024, terjadi perubahan dalam komposisi Komite only be extended for 1 subsequent period. In 2024, there
Audit Perseroan yang dijelaskan sebagai berikut: were several changes to the composition of the Company’s
Audit Committee, explained as follows:
1. PERIODE 10 MEI 2023-1 JULI 2024
Period of May 10, 2023-July 1, 2024
Dasar Hukum Pengangkatan dan
Nama Jabatan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Remarks Expertise
Term of Office
Trisna Ketua Komisaris Independen Bidang keuangan dan perbankan
Chandra Chairperson Independent Commissioner Finance and banking sectors
Surat Keputusan Direksi No. 009/SKDIR/V/2023 Bidang keuangan, manajemen
Dede
Anggota tanggal 10 Mei 2023 (10 Mei 2023-1 Juli 2024). Pihak Independen risiko, dan kepatuhan
Suherman
Member Independent Party Finance, risk management, and
Sukandar Board of Directors’ Decision Letter No. 009/SKDIR/V/2023 compliance sectors
dated May 10, 2023 (May 10, 2023-July, 1 2024).
Pramu
Anggota Pihak Independen Bidang hukum dan perbankan
Hestiono
Member Independent Party Legal and banking sectors
Utama
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2. PERIODE 1 JULI 2024-SEKARANG
Period of July 1, 2024-Present
Dasar Hukum Pengangkatan dan Masa
Nama Jabatan Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term of Remarks Expertise
Office
Trisna Ketua Komisaris Independen Bidang keuangan dan perbankan
Chandra Chairperson Independent Commissioner Finance and banking sectors
Surat Keputusan Direksi No. 053/SKDIR/VII/2024
Bidang keuangan, manajemen
tanggal 11 Juli 2024 (1 Juli 2024-sekarang).
Arief Dhita Anggota Pihak Independen risiko, dan perbankan
Wibawa Member Board of Directors’ Decision Letter Independent Party Finance, risk management, and
No. 053/SKDIR/VII/2024 dated July 11, 2024
banking sectors
(July 1, 2024-present).
Anggota Pihak Independen Bidang perbankan
Sari Utami
Member Independent Party Banking sector
Profil Komite Audit Audit Committee Profile
Trisna Chandra Trisna Chandra
Ketua Chairperson
Menjabat sebagai ketua Komite Audit periode Serves as Chairperson of Audit Committee for the period
1 Juli 2024-sekarang berdasarkan Surat Keputusan of July 1, 2024-present based on the Board of Directors’
Direksi No. 053/SKDIR/VII/2024 tanggal 11 Juli 2024. Profil Decision Letter No. 053/SKDIR/VII/2024 dated July 11, 2024.
lengkap dapat dilihat pada bab Profil Perusahaan bagian Complete profile can be seen in the Company Profile
Profil Dewan Komisaris dalam Laporan Tahunan ini.
Arief Dhita Wibawa Arief Dhita Wibawa
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1967, berdomisili Indonesian citizen, born in 1967, domiciled in Jakarta
di Jakarta. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period of
1 Juli 2024-sekarang berdasarkan Surat Keputusan July 1, 2024-present based on the Decision Letter
No. 053/SKDIR/VII/2024 tanggal 11 Juli 2024. Beliau No. 053/SKDIR/VII/2024 dated July 11, 2024. He has no
tidak memiliki hubungan keuangan, kepengurusan, dan financial, management, or family relationships with members
kekeluargaan dengan anggota Dewan Komisaris, Direksi, of the Board of Commissioners, Board of Directors, and
serta Pemegang Saham Utama dan Pengendali. Major and Controlling Shareholders.
Meraih gelar Sarjana bidang Budi Daya Pertanian dari He holds a Bachelor’s degree in Agricultural Cultivation
Universitas Padjajaran, Bandung dan Magister bidang from Padjajaran University, Bandung and a Master’s degree
Manajemen Produksi dari Institut Teknologi Bandung. in Production Management from Bandung Institute of
Memiliki pengalaman karier sebagai Staff Marketing Technology. Has career experience as Marketing Staff of
PT Orix Indonesia Finance (1994-1995), Kepala Seksi PT Orix Indonesia Finance (1994-1995), Head of Industrial
Riset Industri dan Appraisal PT Bank Dagang Nasional Research and Appraisal Section of PT Bank Dagang
Indonesia (1995-1997), Kepala Bagian Analisa dan Nasional Indonesia (1995-1997), Head of Credit Analysis
Administrasi Kredit Perseroan (1997-2010), Kepala and Administration Division of the Company (1997-2010),
Bagian Manajemen Risiko Perseroan (2010-2018), Head of Risk Management Division of the Company
Kelapa Bagian Manajemen Risiko PT Inti Dunia Sukses (2010-2018), Head of Risk Management Division of PT Inti
(2018-2023), dan Direktur Manajemen Risiko Dunia Sukses (2018-2023), and Risk Management Director
PT Indomarco Financial Services (2023-2024). Saat ini of PT Indomarco Financial Services (2023-2024). Currently
menjabat sebagai anggota Komite Pemantau Risiko serving as member of the Company’s Risk Monitoring
Perseroan (sejak 1 Juli 2024). Committee (since July 1, 2024).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification
Risiko Perbankan Jenjang 6 dari Lembaga Sertifikasi Level 6 from Professional Certification Institute of
Profesi Lembaga Sertifikasi Profesional Perbankan pada Banking Professional Certification Institute as of
29 Agustus 2024. August 29, 2024.
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Sari Utami Sari Utami
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1964, berdomisili Indonesian citizen, born in 1964, domiciled in Jakarta.
di Jakarta. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period of
11 Juli 2024-sekarang berdasarkan Surat Keputusan July 11, 2024-present based on the Decision Letter
No. 053/SKDIR/VII/2024 tanggal 11 Juli 2024. Beliau No. 053/SKDIR/VII/2024 dated July 11, 2024. She has
tidak memiliki hubungan keuangan, kepengurusan, dan no financial, management, or family relationships with
kekeluargaan dengan anggota Dewan Komisaris, Direksi, members of the Board of Commissioners, Board of Directors,
serta Pemegang Saham Utama dan Pengendali. and Major and Controlling Shareholders.
Meraih gelar Sarjana Sastra dari Universitas Indonesia She holds a Bachelor of Literature degree from University of
dan Sarjana Statistik dari Universitas Terbuka. Memiliki Indonesia and a Bachelor of Statistics from Open University.
pengalaman karier sebagai Head of Sundries Bank Has career experience as Head of Sundries of Bank
Summa (1990-1993), beberapa jabatan di Bank Ganesha, Summa (1990-1993), several positions at Bank Ganesha,
yakni sebagai Head of OSD Cabang Kelapa Gading (1993-1994), namely as Head of OSD Kelapa Gading Branch (1993-1994),
Head of OSD Cabang Utama (1994-1997), Kepala Kantor Kas Head of OSD Main Branch (1994-1997), Head of Sunter Cash
Sunter (1997-2000), Manajer Operasional Cabang Kelapa Office (1997-2000), Operations Manager of Kelapa Gading
Gading (2000-2007), Caretaker Branch Manager Cabang Branch (2000-2007), Caretaker Branch Manager of Mangga
Mangga Dua (2007-2008), Branch Manager Cabang Dua Branch (2007-2008), Branch Manager of Kramat Jati
Pembantu Kramat Jati (2008-2010), Pejabat Penilai GCG Sub-Branch (2008-2010), GCG Assessment Officer (2010-2022),
(2010-2022), hingga terakhir sebagai Kepala Bagian Anti-Money and most recently as Head of Anti-Money Laundering/
Laundering/AML (2012-Mei 2024). Saat ini menjabat sebagai AML (2012-May 2024). Currently serving as member of
anggota Komite Pemantau Risiko Perseroan (sejak 2004). the Company’s Risk Monitoring Committee (since 2004).
Beliau juga telah memiliki Sertifikasi bidang Manajemen She also has Banking Risk Management Certification
Risiko Perbankan Jenjang 6 dari Lembaga Sertifikasi Level 6 from Professional Certification Institute of
Profesi Lembaga Sertifikasi Profesional Perbankan pada Banking Professional Certification Institute as of
5 Agustus 2024. August 5, 2024.
Dede Suherman Sukandar* Dede Suherman Sukandar*
Anggota Anggota
Warga Negara Indonesia, lahir pada tahun 1955, berdomisili Indonesian citizen, born in 1955, domiciled in Bogor.
di Bogor. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period of
10 Mei 2023-11 Juli 2024 berdasarkan Surat Keputusan May 10, 2023-July 11, 2024, based on the Decision Letter
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023. Beliau tidak No. 009/SKDIR/V/2023 dated May 10, 2023. He has no
memiliki hubungan keuangan, kepengurusan, dan financial, management, or family relationships with members
kekeluargaan dengan anggota Dewan Komisaris, Direksi, of the Board of Commissioners, Board of Directors, and
serta Pemegang Saham Utama dan Pengendali. Major and Controlling Shareholders.
Meraih gelar Sarjana bidang Peternakan dari Universitas He holds a Bachelor’s degree in Animal Husbandry
Padjadjaran dan Master of Bussiness Administration from Padjadjaran University and Master of Bussiness
bidang Pemasaran dari St. Louis University, USA. Memiliki Administration in Marketing from St. Louis University, USA.
pengalaman karier sebagai Staf Kantor Cabang Pleihari Has career experience as Staff of Pleihari Banjarmasin Branch
Banjarmasin Bank Rakyat Indonesia (1983-1985), Office of Bank Rakyat Indonesia (1983-1985), Account Officer
Account Officer Kantor Cabang Khusus Jakarta Bank of Jakarta Special Branch Office of Bank Rakyat Indonesia
Rakyat Indonesia (1990-1995), Kepala Bagian Pendanaan (1990-1995), Head of Funding Section of Head Office of Bank
Kantor Pusat Bank Rakyat Indonesia (1995-1997), Kepala Rakyat Indonesia (1995-1997), Head of Treasury Dealing
Bagian Dealing Room Treasury Kantor Pusat Bank Rakyat Room Department of Head Office of Bank Rakyat Indonesia
Indonesia (1997-2001), Direktur Kepatuhan Bank (1997-2001), Compliance Director of Bank Interpacific
Interpacific Tbk (2001-2005), Kepala Desk Kepatuhan Kantor Tbk (2001-2005), Compliance Head Desk of Head Office of
Pusat Bank Rakyat Indonesia (2005-2007), Kepala Divisi Bank Rakyat Indonesia (2005-2007), Head of International
Bisnis Internasional Bank Rakyat Indonesia (2007-2009), Business Division of Bank Rakyat Indonesia (2007-2009),
Kepala Divisi Treasury Bank Rakyat Indonesia (2009-2010), Head of Treasury Division of Bank Rakyat Indonesia (2009-2010),
PT Bank Ganesha Tbk
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Direktur PT Puncak Lembah Hijau (2010-2012), dan Direktur Director of PT Puncak Lembah Hijau (2010-2012), and
Utama PT Puncak Lembah Hijau (2012-2020). President Director of PT Puncak Lembah Hijau (2012-2020).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification Level 3
Risiko Perbankan Level 3 dari Lembaga Sertifikasi Profesi from Banking Professional Certification Institute (2015).
Perbankan (2015).
* Efektif tidak menjabat sejak 1 Juli 2024. * Effectively not serving since July 1, 2024.
Pramu Hestiono Utama* Pramu Hestiono Utama*
Anggota Anggota
Warga Negara Indonesia, lahir pada tahun 1962, berdomisili Indonesian citizen, born in 1962, domiciled in Jakarta.
di Jakarta. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period of
10 Mei 2023-11 Juli 2024 berdasarkan Surat Keputusan May 10, 2023-July 11, 2024, based on the Decision Letter
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023. Beliau tidak No. 009/SKDIR/V/2023 dated May 10, 2023. He has no
memiliki hubungan keuangan, kepengurusan, dan financial, management, or family relationships with
kekeluargaan dengan anggota Dewan Komisaris, Direksi, members of the Board of Commissioners, Board of Directors,
serta Pemegang Saham Utama dan Pengendali. and Major and Controlling Shareholders.
Meraih gelar Sarjana bidang Hukum dari Universitas He holds a Bachelor’s degree in Law from Jayabaya
Jayabaya Jakarta (1987). Memiliki pengalaman karier di University, Jakarta (1987). Have Has career experience in
Bank Rakyat Indonesia sebagai Supervisor Operasional Bank Rakyat Indonesia as Credit Operations Supervisor
Kredit (1990-1995), Credit Administration Officer Kantor (1990-1995), Credit Administration Officer of Tanjung Priok
Cabang Tanjung Priok Jakarta (1995-1999), Internal Jakarta Branch Office (1995-1999), Internal Controller of
Controller Kantor Cabang Jatinegara Jakarta (1999-2004), Jatinegara Jakarta Branch Office (1999-2004), Internal
Internal Controller Kantor Cabang Kota Jakarta (2004-2006), Controller of Jakarta Kota Branch Office (2004-2006),
Manajer Operasional Kantor Cabang Gatot Subroto Jakarta Operational Manager of Gatot Subroto Jakarta Branch
(2006-2007), Pemimpin Cabang Pembantu Cikarang Bekasi Office (2006-2007), Head of Cikarang Bekasi Sub-branch
(2007-2009), Pemimpin Cabang Rantau Kalimantan Selatan Office (2007-2009), Head of Rantau South Kalimantan
(2009-2010), Group Head Hukum Kantor Wilayah Palembang Branch (2009-2010), Group Head of Law of Palembang
(2010-2013), Group Head Hukum Kantor Wilayah Surabaya Regional Office (2010-2013), Group Head of Law of Surabaya
(2013), Group Head Hukum Operasional Divisi Hukum Kantor Regional Office (2013), Group Head of Operational Law of
Pusat (2013-2017), dan Wakil Pemimpin Kantor Inspeksi Legal Division of Head Office (2013-2017), and Deputy Head
Wilayah Denpasar (2017-2018). of Denpasar Regional Inspection Office (2017-2018).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification Level 1
Risiko Perbankan Level 1 dari Lembaga Sertifikasi Profesi from the Banking Professional Certification Institute (2015).
Perbankan (2015).
* Efektif tidak menjabat sejak 1 Juli 2024. * Effectively not serving since July 1, 2024.
Pernyataan Independensi Komite Audit Audit Committee’s Independency Statement
Bank memastikan anggota Komite Audit melaksanakan tugas The Bank ensures that members of Audit Committee carry
secara profesional dan bebas dari benturan kepentingan. out their duties professionally and free from any conflicts of
Seluruh anggota memenuhi persyaratan independensi, tanpa interest. All members meet the independency requirements,
hubungan keuangan, kepengurusan, kepemilikan saham, without financial, management, share ownership, family,
keluarga, atau hubungan lain yang dapat memengaruhi or other relationships that may affect the objectivity of
objektivitas Komite Audit dalam menjalankan tugasnya. the Audit Committee in carrying out its duties.
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Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit
Committee
Komite Audit telah melakukan tindakan sebagaimana The Audit Committee has taken actions as referred to
dimaksud dalam Pasal 10 Peraturan Otoritas Jasa in Article 10 of Financial Services Authority Regulation
Keuangan No. 55/POJK.04/2015 tentang Pembentukan dan No. 55/POJK.04/2015 on Establishment and Guideline
Pedoman Pelaksanaan Kerja Komite Audit terkait dengan for Duty Implementation of Audit Committee related to
penyusunan dan penerbitan Laporan Keuangan Tahunan the preparation and issuance of Annual Financial
per 31 Desember 2024 dan Laporan Tahunan 2024. Statements as of December 31, 2024, and the 2024 Annual
Dalam pelaksanaan tugas tersebut, Komite Audit telah Report. In performing these duties, the Audit Committee
melaksanakan pengkajian terhadap Laporan Keuangan, reviewed the Financial Statements, held discussions
melakukan pembahasan dengan manajemen, serta with the management, and communicated with the
berkomunikasi dengan akuntan publik yang ditunjuk publicaccountant appointed to audit the 2024 Annual
untuk audit Laporan Keuangan Tahunan 2024. Sebagai Financial Statements. As part of such process, the Audit
bagian dari proses tersebut, Komite Audit telah Committee held internal meetings and meetings with public
menyelenggarakan rapat internal serta rapat dengan accountants and other related parties.
akuntan publik dan pihak terkait lainnya.
Dalam menjalankan fungsinya, Komite Audit bertindak In performing its functions, the Audit Committee
secara independen, dan memiliki tugas dan tanggung jawab acts independently and has the following duties and
sebagai berikut. responsibilities.
1. Informasi dan Laporan Keuangan 1. Financial Information and Statements
a. Melakukan penelaahan atas informasi keuangan a. Review the financial information to be published
yang akan dikeluarkan Perseroan kepada publik by the Company to the public and/or authorities,
dan/atau pihak otoritas antara lain Laporan including Financial Statements, projections, and
Keuangan, proyeksi, dan laporan lainnya terkait other reports related to the Company’s financial
dengan informasi keuangan Perseroan sesuai information, in accordance with applicable
dengan standar akuntansi yang berlaku. accounting standards.
b. Melakukan penelaahan atas ketaatan terhadap b. Review compliance with the laws and regulations
peraturan perundang-undangan yang berhubungan related to the Company’s activities.
dengan kegiatan Perseroan.
c. Memberikan pendapat independen dalam hal c. Provide an independent opinion in the event of
terjadi perbedaan pendapat antara manajemen a dissenting opinion between the management and
dan akuntan atas jasa yang diberikannya dan/ the accountant regarding the services rendered
atau terjadinya ketidaksesuaian pelaksanaan audit and/or the occurrence of discrepancies in the audit
kantor akuntan publik dengan standar audit yang implementation by the public accounting firm with
berlaku. the applicable auditing standards.
2. Fungsi Audit Intern 2. Internal Audit Function
a. Memberikan rekomendasi kepada Dewan Komisaris a. Provide recommendations to the Board of
mengenai pengangkatan dan/atau pemberhentian Commissioners regarding the appointment and/or
Kepala Satuan Kerja Audit Intern, dan wajib dismissal of Head of Internal Audit Division, and
memastikan bahwa laporan pengangkatan dan/ shall ensure that the appointment and/or dismissal
atau pemberhentian Kepala Satuan Kerja Audit report of Head of Internal Audit Division signed by
Intern yang ditandatangani oleh Presiden Direktur the President Director and President Commissioner
dan Presiden Komisaris disampaikan oleh Perseroan is submitted by the Company to the Financial
kepada Otoritas Jasa Keuangan paling lambat Services Authority no later than 10 working days
10 hari kerja setelah tanggal pemberhentian dan/atau after the dismissal and/or appointment date of Head
pengangkatan Kepala Satuan Kerja Audit Intern. of Internal Audit Division.
b. Memberikan rekomendasi kepada Dewan Komisaris b. Provide recommendations to the Board of
mengenai penetapan Piagam Audit Intern. Komite Commissioners regarding the establishment of
Audit wajib memastikan bahwa Piagam Audit Intern Internal Audit Charter. The Audit Committee must
dikaji paling sedikit sekali dalam 3 tahun; ensure that the Internal Audit Charter is reviewed at
least once every 3 years;
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
c. Melakukan evaluasi dan pemantauan pelaksanaan c. Evaluate and monitor the implementation of
fungsi audit intern: internal audit function:
• Memastikan dan mengkaji efektivitas • Ensure and review the effectiveness of
pelaksanaan audit intern Perseroan. implementation of the Company’s internal audit.
• Mengevaluasi kinerja Satuan Kerja Audit Intern • Evaluate Internal Audit Division’s performance
setiap triwulan. every quarter.
• Memastikan Satuan Kerja Audit Intern • Ensure that the Internal Audit Division
melakukan komunikasi dengan Direksi, Dewan communicates with the Board of Directors,
Komisaris, auditor eksternal, dan Otoritas Jasa Board of Commissioners, external auditors, and
Keuangan. the Financial Services Authority.
• Memastikan Satuan Kerja Audit Intern bekerja • Ensure that the Internal Audit Division works
secara independen. independently.
• Memberikan rekomendasi kepada Dewan • Provide recommendations to the Board of
Komisaris terkait penyusunan dan penetapan Commissioners regarding the preparation and
rencana audit, ruang lingkup, dan anggaran determination of audit plan, scope, and budget
Satuan Kerja Audit Intern. of the Internal Audit Division.
• Meninjau Laporan Hasil Audit dan memastikan • Review Audit Result Report and ensure that
Direksi mengambil tindakan perbaikan yang the Board of Directors takes the necessary
diperlukan secara cepat untuk mengantisipasi corrective actions quickly to anticipate internal
kelemahan pengendalian intern, fraud, masalah control weaknesses, fraud, compliance issues
kepatuhan terhadap kebijakan, undang-undang, with policies, laws, and regulations, or other
dan peraturan, atau masalah lain yang diidentifikasi problems identified and reported by the Internal
dan dilaporkan oleh Satuan Kerja Audit Intern. Audit Division.
• Memberikan rekomendasi kepada Dewan • Provide recommendations to the Board of
Komisaris terkait pemberian remunerasi Commissioners regarding the provision of
tahunan Satuan Kerja Audit Intern secara annual remuneration for the Internal Audit
keseluruhan serta penghargaan kinerja. Division as a whole and performance awards.
• Memastikan Satuan Kerja Audit Intern menjunjung • Ensure that the Internal Audit Division upholds
tinggi independensi dalam pelaksanaan tugas. independency in carrying out its duties.
d. Memberikan rekomendasi kepada Dewan Komisaris d. Provide recommendations to the Board of
mengenai penunjukan penilai mutu independen Commissioners regarding the appointment of
dari pihak eksternal untuk melakukan kaji ulang independent quality assessor from external parties
terhadap kegiatan Satuan Kerja Audit Intern. to review the Internal Audit Division’s activities.
e. Komite Audit wajib memastikan bahwa laporan khusus e. The Audit Committee must ensure that a special
mengenai setiap temuan audit intern yang diperkirakan report regarding any internal audit findings predicted
dapat membahayakan kelangsungan usaha Perseroan to jeopardize the Company’s business continuity is
disampaikan kepada Otoritas Jasa Keuangan paling submitted to the Financial Services Authority no later
lambat 7 hari kerja setelah ditemukan. than 7 working days after being found.
f. Komite Audit wajib memastikan bahwa laporan f. The Audit Committee must ensure that
pelaksanaan pokok-pokok hasil audit intern yang the implementation report on the main results of
ditandatangani oleh Presiden Direktur dan Ketua internal audit, which is signed by the President
Komite Audit disampaikan kepada Otoritas Jasa Director and the Chairperson of Audit Committee,
Keuangan secara semesteran, paling lambat tanggal is submitted to the Financial Services Authority
31 Juli tahun berjalan untuk laporan semester semi-annually, no later than July 31 of the current
kesatu dan tanggal 31 Januari tahun berikutnya year for the first semester report and January 31 of
untuk laporan semester kedua. the following year for the second semester report.
3. Fungsi Audit Ekstern 3. External Audit Function
a. Komite Audit memberikan rekomendasi kepada a. The Audit Committee provides recommendations to
Dewan Komisaris mengenai penunjukan akuntan the Board of Commissioners regarding the appointment
publik dan kantor akuntan publik dalam rangka of public accountant and public accounting firm for
audit atas informasi keuangan historis tahunan the purpose of auditing the Company’s annual
Perseroan dengan mempertimbangkan: historical financial information by considering:
• Independensi akuntan publik, kantor akuntan • Independency of public accountant, public
publik, dan orang dalam kantor akuntan publik. accounting firm, and personnel in the public
accounting firm.
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• Ruang lingkup audit. •Scope of audit.
• Imbalan jasa audit. •Audit service fees.
• Keahlian dan pengalaman akuntan publik, •Expertise and experience of public accountant,
kantor akuntan publik, dan tim audit kantor public accounting firm, and audit team of public
akuntan publik. accounting firm.
• Metodologi, teknik, dan sarana audit yang • Audit methodology, techniques, and facilities
digunakan. used.
• Manfaat sudut pandang baru yang diperoleh • Benefit of a new perspective gained through
melalui penggantian akuntan publik, kantor the replacement of public accountant, public
akuntan publik, dan orang dalam kantor accounting firm, and personnel within public
akuntan publik. accounting firm.
• Potensi risiko atas penggunaan jasa audit oleh • Potential risk of using audit services by
kantor akuntan publik yang sama secara berturut- the same public accounting firm consecutively
turut untuk kurun waktu cukup panjang. for a sufficiently long period.
• Hasil evaluasi terhadap pelaksanaan pemberian • Evaluation results of audit service
jasa audit atas informasi keuangan historis implementation for annual historical financial
tahunan oleh akuntan publik dan kantor akuntan information by public accountant and public
publik pada periode sebelumnya, jika ada. accounting firm in the previous period, if any.
b. Komite Audit wajib memastikan bahwa laporan b. The Audit Committee must ensure that the report on
penunjukan akuntan publik disampaikan kepada the appointment of public accountant is submitted
Otoritas Jasa Keuangan paling lambat 10 hari to the Financial Services Authority no later than
kerja setelah keputusan penunjukan dan harus 10 working days after the appointment decision and
disertai dokumen rekomendasi Komite Audit atas must be accompanied by the Audit Committee’s
pertimbangan yang digunakan dalam memberikan recommendation documents for the considerations
rekomendasi. used in providing recommendations.
c. Melakukan evaluasi terhadap pelaksanaan c. Evaluate the audit service implementation for
pemberian jasa audit atas informasi keuangan annual historical financial information by public
historis tahunan oleh akuntan publik dan/atau accountant and/or public accounting firm, at least
kantor akuntan publik, paling sedikit terhadap: on:
• Kesesuaian pelaksanaan audit atas informasi • Conformity of audit implementation of annual
keuangan historis tahunan oleh akuntan publik historical financial information conducted by
dan/atau kantor akuntan publik telah sesuai public accountant and/or public accounting firm
dengan standar audit yang berlaku. with the applicable auditing standards.
• Kecukupan waktu pekerjaan lapangan. • Adequacy of fieldwork time.
• Pengkajian cakupan jasa yang diberikan dan • Assessment of the scope of services provided
kecukupan uji petik. and the adequacy of sampling.
• Rekomendasi perbaikan yang diberikan oleh • Recommendations for improvement provided by
akuntan publik dan/atau kantor akuntan publik. the public accountant and/or public accounting
firm.
d. Komite Audit wajib memastikan bahwa laporan d. The Audit Committee is required to ensure that
evaluasi Komite Audit terhadap pemberian jasa the Audit Committee’s evaluation report on
audit atas informasi keuangan historis tahunan oleh the provision of audit services on annual historical
akuntan publik dan/atau kantor akuntan publik, financial information by public accountant and/or
dilaporkan ke Otoritas Keuangan secara berkala public accounting firm is reported to the Financial
setiap tahun, paling lama 6 bulan setelah tahun Authority periodically every year, no later than
buku berakhir; 6 months after the end of the financial year;
4. Melakukan penelaahan atas perencanaan dan 4. Review the planning and implementation of audits by
pelaksanaan pemeriksaan oleh auditor internal (Satuan internal auditor (Internal Audit Division) and monitor
Kerja Audit Intern) dan melakukan pemantauan atas the follow-up actions taken by the Board of Directors on
pelaksanaan tindak lanjut oleh Direksi atas temuan the findings of internal auditor, public accounting firm,
auditor internal, kantor akuntan publik dan hasil and the supervision results by authorities/regulators.
pengawasan otoritas/regulator.
5. Menelaah pengaduan yang berkaitan dengan proses 5. Review complaints related to the Company’s accounting
akuntansi dan pelaporan keuangan Perseroan. and financial reporting processes.
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6. Melakukan pemeriksaan terhadap dugaan adanya 6. Conduct investigation into allegation of errors in
kesalahan dalam keputusan rapat Direksi dengan the Board of Directors and Board of Commissioners’
Dewan Komisaris atau penyimpangan dalam meeting decisions or irregularities in implementing
pelaksanaan hasil keputusan rapat Direksi dengan the results of the Board of Directors and Board of
Dewan Komisaris. Pemeriksaan tersebut dapat Commissioners’ meeting decisions. The investigation
dilakukan oleh Komite Audit atau pihak independen can be carried out by the Audit Committee or an
yang diusulkan oleh Komite Audit dan disetujui oleh independent party proposed by the Audit Committee and
Dewan Komisaris atas biaya Perseroan. approved by the Board of Commissioners at the expense
of the Company.
7. Menelaah dan memberikan saran kepada Dewan 7. Reviewing and providing suggestions to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners related to potential conflict of interest
kepentingan Perseroan. in the Company.
8. Menjaga kerahasiaan dokumen, data, dan informasi 8. Maintain the confidentiality of the Company’s documents,
Perseroan. data, and information.
Dalam menjalankan wewenangnya, Komite Audit tidak In exercising its authority, the Audit Committee did not
mengalami kendala atau pembatasan, sehingga dapat experience any obstacles or restrictions, and therefore, it
menjalankan tugasnya secara optimal. Namun, jika di could perform its duties optimally. However, in the event
masa mendatang terdapat kendala atau hambatan yang of any obstacles or barriers in the future that hinder
menghalangi pelaksanaan wewenangnya, Komite Audit the implementation of its authority, the Audit Committee
akan segera melaporkannya kepada Dewan Komisaris dan will immediately report it to the Board of Commissioners
berkoordinasi untuk mencari solusi yang tepat. Dengan and coordinate to find the right solution. Thus,
demikian, Komite memastikan bahwa tugas dan tanggung the Committee ensures that its duties and responsibilities
jawabnya tetap dapat dijalankan secara efektif, sesuai can still be carried out effectively, in accordance
dengan prinsip GCG. with GCG principles.
Rapat Komite Audit Audit Committee Meeting
Rapat Komite Audit diadakan minimal 1 kali dalam Audit Committee meetings are held at least once a
1 bulan dengan kuorum kehadiran sekurang-kurangnya 51% month with an attendance quorum of at least 51% of
dari jumlah anggota komite. Keputusan rapat dilakukan the total committee members. Meeting decisions are
berdasarkan musyawarah mufakat. Dalam hal tidak terjadi made based on deliberation for consensus. In the event
musyawarah mufakat, pengambilan keputusan dilakukan that consensus is not reached, decisions are made
dengan suara terbanyak. by majority vote.
Pada tahun 2024, Komite Audit telah mengadakan rapat In 2024, the Audit Committee held meetings with details
dengan rincian mengenai tingkat kehadiran masing-masing regarding the attendance level of each Audit Committee
anggota Komite Audit dalam rapat sebagai berikut: member in the meeting are as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
Name (%)
Position Number of Meetings Total Attendance
Ketua
Trisna Chandra 14 14 100,00
Chairperson
Anggota
Arief Dhita Wibawa* 7 7 100,00
Member
Anggota
Sari Utami* 7 7 100,00
Member
Anggota
Dede Suherman Sukandar** 7 7 100,00
Member
Anggota
Pramu Hestiono Utama** 7 7 100,00
Member
* Efektif menjabat sejak 1 Juli 2024. / Effectively serving since July 1, 2024.
** Efektif tidak menjabat sejak 1 Juli 2024. / Effectively not serving since July 1, 2024.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Laporan Pelaksanaan Kerja Komite Audit Report on the Implementation of
Audit Committee’s Work
Sepanjang tahun 2024, Komite Audit secara aktif Throughout 2024, the Audit Committee actively carried
melaksanakan tugas dan tanggung jawabnya dalam out its duties and responsibilities in supporting GCG
mendukung implementasi GCG. Berbagai rekomendasi implementation. Various strategic recommendations were
strategis telah disampaikan kepada manajemen, meliputi: submitted to the management, including:
1. Evaluasi dan pemantauan kinerja Satuan Kerja Audit 1. Evaluation and monitoring of the performance of
Intern setiap triwulan; Internal Audit Division every quarter;
2. Evaluasi penggunaan jasa akuntan publik dan/atau 2. Evaluation of the use of services of public accountant
kantor akuntan publik; and/or public accounting firm;
3. Rekomendasi penunjukan kantor akuntan publik untuk 3. Recommendations for the appointment of public
pelaksanaan general audit; dan accounting firm for general audit; and
4. Evaluasi atas kinerja dan laporan keuangan. 4. Evaluation of performance and financial statements.
Pengembangan Kompetensi Komite Audit Competency Development of the Audit Committee
Selama tahun 2024, Komite Audit mengikuti program Throughout 2024, the Audit Committee attended
pengembangan kompetensi sebagai berikut: competency development programs as follows:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Trisna Chandra
Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Ketua
Education and/or training can be seen in the Board of Commissioners’ Competency Development section.
Chairperson
Agustus Ikatan Komite Audit Indonesia
Arief Dhita Wibawa* Certification in Audit Committee Pcactices
August Indonesian Audit Committee Association
Anggota
Member Sertifikasi Manajemen Risiko Perbankan - Kualifikasi 6 Agustus Lembaga Sertifikasi Profesional Perbankan
Banking Risk Management Certification - Qualification 6 August Banking Professional Certification Institute
Sertifikasi Manajemen Risiko Perbankan - Kualifikasi 6 Agustus Lembaga Sertifikasi Profesional Perbankan
Sari Utami* Banking Risk Management Certification - Qualification 6 August Banking Professional Certification Institute
Anggota
Member Oktober Ikatan Komite Audit Indonesia
Certification in Audit Committee Pracactices
October Indonesian Audit Committee Association
Dede Suherman
Sukandar**
- - -
Anggota
Member
Pramu Hestiono
Utama**
Anggota
- - -
Member
* Efektif menjabat sejak 1 Juli 2024. / Effectively serving since July 1, 2024.
** Efektif tidak menjabat sejak 1 Juli 2024. / Effectively not serving since July 1, 2024.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi merupakan komite The Remuneration and Nomination Committee is a committee
yang mendukung Dewan Komisaris dalam mengkaji that assists the Board of Commissioners in reviewing and
dan memberikan rekomendasi terkait dengan fungsi providing recommendations on supervisory function of
pengawasan terhadap implementasi kebijakan remunerasi the implementation of remuneration and nomination
dan nominasi bagi Direksi dan Dewan Komisaris. policies for the Board of Directors and Board of Commissioners.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pedoman Kerja Komite Remunerasi dan Remuneration and Nomination Committee
Nominasi Charter
Bank memiliki Pedoman Kerja Komite Nominasi dan The Bank has Nomination and Remuneration Committee
Remunerasi yang terakhir diperbarui diperbarui pada Charter, which was last updated on August 14, 2024, to
14 Agustus 2024 untuk mengatur uraian tugas dan tanggung stipulate the descriptions of duties and responsibilities,
jawab, keanggotaan, prosedur kerja, dan rapat mengenai membership, working procedures, and meetings regarding
pelaksanaan kegiatan Komite Remunerasi dan Nominasi. the implementation of Remuneration and Nomination
Committee’s activities.
Komposisi dan Masa Jabatan Composition and Term of Office of
Komite Remunerasi dan Nominasi the Remuneration and Nomination Committee
Berdasarkan Pedoman Kerja, Komite Remunerasi dan Based on the Charter, the Remuneration and Nomination
Nominasi terdiri dari minimal 3 anggota, termasuk ketua Committee shall consist of at least 3 members, including
dari Komisaris Independen, anggota Dewan Komisaris, the chairperson of Independent Commissioner, member of
pihak independen, dan Pejabat Eksekutif dari Divisi Board of Commissioners, independent party, and Executive
Sumber Daya Manusia. Masa jabatan Komite Remunerasi Officer from Human Resources Division. The term of office of
dan Nominasi maksimal mengikuti masa jabatan Dewan Remuneration and Nomination Committee shall not exceed
Komisaris dan dapat diperpanjang untuk 1 periode. the term of office of the Board of Commissioners and can be
Pada tahun 2024, tidak terjadi perubahan dalam komposisi extended for 1 period. In 2024, there were no changes to
Komite Remunerasi dan Nominasi Perseroan yang the composition of the Company’s Remuneration and
ditunjukkan sebagai berikut: Nomination Committee as shown below:
Dasar Hukum Pengangkatan dan
Nama Jabatan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Remarks Expertise
Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan
Sudarto Surat Keputusan Direksi No. 034/SKDIR/X/2023
Chairperson Independent Commissioner Finance and banking sectors
tanggal 16 Oktober 2023 (16 Oktober 2023-sekarang).
Marcello Anggota Presiden Komisaris Bidang keuangan dan perbankan
Theodore Taufik Member Board of Directors’ Decision Letter President Commissioner Finance and banking sectors
No. 034/SKDIR/X/2023 dated October 16, 2023
Anggota (October 16, 2023-present). Kepala Divisi Bidang keuangan dan perbankan
Shirley
Member Head of Division Finance and banking sectors
Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Profile
Sudarto Sudarto
Ketua Chairperson
Menjabat sebagai ketua Komite Remunerasi dan Nominasi Serves as Chairperson of Remuneration and Nomination
periode 16 Oktober 2023-sekarang berdasarkan Surat Committee for the period of October 16, 2023-present
Keputusan Direksi No. 034/SKDIR/X/2023 tanggal based on the Board of Directors’ Decision Letter
16 Oktober 2023. Profil lengkap dapat dilihat pada bab Profil No. 034/SKDIR/X/2023 dated October 16, 2023. Complete
Perusahaan bagian Profil Dewan Komisaris dalam Laporan profile can be seen in the Company Profile chapter, Board of
Tahunan ini. Commissioners Profile section in this Annual Report.
Marcello Theodore Taufik Marcello Theodore Taufik
Anggota Member
Menjabat sebagai anggota Komite Remunerasi dan Serves as member of Remuneration and Nomination
Nominasi periode 16 Oktober 2023-sekarang berdasarkan Committee for the period October 16, 2023-present based on
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal the Board of Directors’ Decision Letter No. 034/SKDIR/X/2023
16 Oktober 2023. Profil lengkap dapat dilihat pada bab Profil dated October 16, 2023. Complete profile can be seen in
Perusahaan bagian Profil Dewan Komisaris dalam Laporan the Company Profile chapter, Board of Commissioners
Tahunan ini. Profile section in this Annual Report.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Shirley Shirley
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1971, berdomisili Indonesian citizen, born in 1971 domiciled in Jakarta.
di Jakarta. Menjabat sebagai anggota Komite Remunerasi Serves as member of Remuneration and Nomination
dan Nominasi periode 16 Oktober 2023-sekarang berdasarkan Committee for the period October 16, 2023-present based on
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal the Board of Directors’ Decision Letter No. 034/SKDIR/X/2023
16 Oktober 2023. Beliau tidak memiliki hubungan keuangan, dated October 16, 2023. She does not have any financial,
kepengurusan, dan kekeluargaan dengan anggota Dewan management, and family relationship with members of
Komisaris, anggota Direksi, serta Pemegang Saham Utama Board of Commissioners, members of Board of Directors,
dan Pengendali. and Main and Controlling Shareholders.
Meraih gelar Sarjana Akuntansi dari California State University Earned a Bachelor's degree in Accounting from California State
at Hayward (1993). Memiliki pengalaman karier sebagai Credit University at Hayward (1993). Has career experience as Credit
Analyst Officer Citibank Consumer Banking (1994-1997), Analyst Officer at Citibank Consumer Banking (1994-1997),
Head of Credit Approval Unit PT Bank Papan Sejahtera Head of Credit Approval Unit at PT Bank Papan Sejahtera
(1997-1999), Research Analyst PT Bahana Securities (1999-2000), (1997-1999), Research Analyst at PT Bahana Securities (1999-2000),
Sales & Marketing PT Bahana Securities (2000-2002), Sales & Marketing at PT Bahana Securities (2000 -2002),
Komisaris PT Lumbung Mineral Sentosa (2009-2016), dan Commissioner at PT Lumbung Mineral Sentosa (2009-2016),
General Manager of Finance & Administration PT Sumber and General Manager of Finance & Administration at
Utama Kristindo (2017-2023). Saat ini, beliau menjabat PT Sumber Utama Kristindo (2017-2023). Currently, he
sebagai Kepala Divisi HRM, Premises & Services Perseroan serves as the Head of HRM, Premises & Services Division of
(sejak 2023). the Company (since 2023).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification Level
Risiko Perbankan Jenjang 5 dari Lembaga Sertifikasi 5 from Professional Certification Institute of Banking
Profesi Lembaga Sertifikasi Profesional Perbankan pada Professional Certification Institute in 2024-2027.
tahun 2024-2027.
Pernyataan Independensi Komite Remunerasi Statement of Independency of the Remuneration
dan Nominasi and Nomination Committee
Bank menjamin seluruh anggota Komite Remunerasi The Bank guarantees that all members of the Remuneration
dan Nominasi melaksanakan tugas dan tanggung jawab and Nomination Committee carry out their duties and
secara profesional serta berupaya menghindari benturan responsibilities professionally and strive to avoid conflicts
kepentingan. Hal tersebut dibuktikan anggota Komite of interest. This is proven by the fact that members of
Remunerasi dan Nominasi tidak memiliki hubungan the Remuneration and Nomination Committee have no
keuangan, kepengurusan, kepemilikan saham, dan/atau financial, management, share ownership, and/or family
hubungan keluarga dengan Dewan Komisaris, Direksi, relationships with the Board of Commissioners, Board of
dan/atau Pemegang Saham Pengendali. Directors, and/or Controlling Shareholders.
Tugas dan Tanggung Jawab Komite Remunerasi Duties and Responsibilities of the Remuneration
dan Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi bertugas mendukung The Remuneration and Nomination Committee is in charge
Dewan Komisaris dalam pengawasan hal-hal berikut: of supporting the Board of Commissioners in supervising
the following matters:
1. Terkait dengan Fungsi Nominasi: 1. Related to the Nomination Function:
a. Mengevaluasi dan memberikan rekomendasi a. Evaluate and provide recommendations to the Board
kepada Dewan Komisaris mengenai: of Commissioners regarding:
• Sistem serta prosedur pemilihan dan/atau • System and procedures for selecting and/
penggantian anggota Dewan Komisaris dan or replacing members of the Board of
Direksi; Commissioners and Board of Directors;
• Calon anggota Dewan Komisaris dan/atau • Candidate member of the Board of Commissioners
Direksi untuk disampaikan kepada RUPS; and/or Board of Directors to be submitted to
the GMS;
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• Calon pihak independen yang akan menjadi •Candidate for independent party who will
anggota Komite Audit dan Komite Pemantau become member of the Audit Committee and
Risiko; Risk Monitoring Committee;
• Kebijakan evaluasi kinerja bagi anggota Dewan • Performance evaluation policy for members of
Komisaris dan/atau anggota Direksi; the Board of Commissioners and/or members of
the Board of Directors;
b. Menyusun kebijakan dan kriteria dalam b. Develop policies and criteria for identifying
mengidentifikasi calon Dewan Komisaris dan/atau candidates for the Board of Commissioners and/
anggota Direksi, mengkaji ulang dan menyetujui or members of the Board of Directors, review
nominasi dengan penilaian integritas, kompetensi, and approve nominations with an assessment of
dan reputasi keuangan; integrity, competence, and financial reputation;
c. Membantu Dewan Komisaris melakukan penilaian c. Assist the Board of Commissioners in evaluating
kinerja anggota Dewan komisaris dan/atau anggota the performance of members of the Board of
Direksi; Commissioners and/or members of the Board of
Directors;
d. Memberikan rekomendasi kepada Dewan Komisaris d. Provide recommendations to the Board of
mengenai program pengembangan kemampuan Commissioners regarding capacity building programs
anggota Dewan Komisaris dan/atau anggota Direksi; for members of the Board of Commissioners and/or
members of the Board of Directors;
2. Terkait dengan Fungsi Remunerasi: 2. Related to the Remuneration Function:
a. Memberikan rekomendasi dan evaluasi kepada a. Provide recommendations and evaluations to
Dewan Komisaris mengenai: the Board of Commissioners regarding:
• Kebijakan remunerasi bagi Dewan Komisaris • Remuneration policy for the Board of
dan Direksi untuk disampaikan kepada RUPS; Commissioners and Board of Directors to be
submitted to the GMS;
• Kebijakan remunerasi bagi Pejabat Eksekutif dan • Remuneration policy for Executive Officers
pegawai secara keseluruhan untuk disampaikan and employees as a whole to be submitted to
kepada Direksi; the Board of Directors;
b. Membantu Dewan Komisaris melakukan penilaian b. Assist the Board of Commissioners in assessing
kinerja kesesuaian remunerasi yang diterima the conformity of performance and remuneration
masing-masing anggota Dewan Komisaris dan/atau received by each member of the Board of
anggota Direksi; Commissioners and/or the Board of Directors;
c. Melaksanakan prosedur remunerasi bagi anggota c. Carry out remuneration procedures for members
Dewan Komisaris dan/atau Direksi yaitu sebagai of the Board of Commissioners and/or Board of
berikut: Directors, as follows:
• Menyusun struktur remunerasi berupa gaji, • Develop a remuneration structure in the form
honorarium, insentif, dan/atau tunjangan yang of fixed and/or variable salaries, honorarium,
bersifat tetap dan/atau variabel; incentives, and/or allowances;
• Menyusun kebijakan atas struktur remunerasi; • Formulate policies on the remuneration
dan structure; and
• Menyusun besaran atas struktur remunerasi. • Arrange the amount of the remuneration
structure.
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee’s
Meeting
Berdasarkan Pedoman Kerja Komite Remunerasi dan Based on the Remuneration and Nomination Committee
Nominasi, rapat komite dapat dilakukan minimal 3 kali Charter, the committee meetings can be held at least 3
setahun dengan dihadiri oleh mayoritas anggota komite. times a year with and attended by the majority of committee
members.
Rincian terkait tingkat kehadiran masing-masing anggota Details on the attendance level of each Remuneration and
Komite Remunerasi dan Nominasi dalam rapat di tahun 2024 Nomination Committee member at meetings in 2024 are
sebagai berikut: as follows:
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Nama Jabatan Jumlah Rapat Jumlah Kehadiran
Name (%)
Position Number of Meetings Total Attendance
Ketua
Sudarto 5 5 100,00
Chairperson
Anggota
Marcello Theodore Taufik 5 5 100,00
Member
Anggota
Shirley 5 5 100,00
Member
Laporan Pelaksanaan Kerja Komite Remunerasi Report on the Implementation of Remuneration
dan Nominasi and Nomination Committee’s Work
Sepanjang tahun 2024, Komite Remunerasi dan Nominasi Throughout 2024, the Remuneration and Nomination
aktif menjalankan perannya dengan memberikan berbagai Committee actively carried out its role by providing various
rekomendasi strategis untuk mendukung kinerja dan tata strategic recommendations to support the company’s
kelola perusahaan. Rekomendasi tersebut mencakup performance and governance. The recommendations
beberapa aspek penting yang menjadi fokus utama Komite covered several important aspects that were the Committee’s
dalam mendukung tugas Dewan Komisaris, yaitu: main focus in supporting the Board of Commissioners’
duties, namely:
1. Memberikan rekomendasi atas pencalonan anggota 1. Providing recommendations on the nomination of
Direksi; members of the Board of Directors;
2. Memberikan rekomendasi terkait keanggotaan Komite 2. Providing recommendations regarding the composition
di bawah Dewan Komisaris; dan of the Committee under the Board of Commissioners;
and
3. Membuat anggaran untuk penyesuaian gaji tahunan 3. Creating budget for adjusting annual salaries and
serta bonus bagi Direksi dan Dewan Komisaris tahun bonuses for the Board of Directors and Board of
2024. Commissioners in 2024.
Pengembangan Kompetensi Komite Remunerasi Competency Development of the Remuneration
dan Nominasi and Nomination Committee
Untuk mendukung tugasnya, Komite Remunerasi dan To support its duties, the Remuneration and Nomination
Nominasi mengikuti berbagai program pengembangan Committee attends competency development programs
kompetensi berikut: as follows:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Sudarto
Ketua
Chairperson
Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Marcello Theodore Education and/or training can be seen in the Board of Commissioners’ Competency Development section.
Taufik
Anggota
Member
Shirley Training Pencegahan Tindak Pidana Pencucian Uang, Pidana Februari Andara
Anggota Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi February
Member Senjata Pemusnah Massal
Training on Preventing Money Laundering, Terrorist Financing,
and Counter-Proliferation Financing of Weapons of Mass
Destruction
Peluang dan Tantangan Pelindungan Data Pribadi dalam Mei OJK Institue
Transaksi di Era Digital May
Opportunities and Challenges of Personal Data Protection in
Transactions in the Digital Era
Training Aspek Perpajakan pada Bisnis Perbankan Oktober MAN & Co Manajemen & Training
Training on Tax Aspect in Banking Business October
Training Audit Intern pada Bisnis Bank November MAN & Co Manajemen & Training
Internal Audit Training in Banking Business
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Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite yang berperan Risk Monitoring Committee is a committee that acts as
sebagai pendukung Dewan Komisaris dalam memastikan the back up of the Board of Commissioners in ensuring
pelaksanaan manajemen risiko yang efektif sehingga the effective implementation of risk management so that
pengelolaan risiko Bank berjalan sesuai regulasi. the Bank’s risk management runs according to regulations.
Pedoman Kerja Komite Pemantau Risiko Risk Monitoring Committee Charter
Bank telah memiliki Pedoman Komite Pemantau Risiko The Bank has Risk Monitoring Committee Charter, updated
yang diperbarui tanggal 14 Agustus 2024. Pedoman tersebut on August 14, 2024. The charter serves as a reference in
berperan sebagai acuan dalam melaksanakan tugas, tanggung performing duties, responsibilities, and authorities for
jawab, dan wewenang bagi Komite Pemantau Risiko. the Risk Monitoring Committee.
Komposisi dan Masa Jabatan Komite Pemantau Composition and Term of Office of the Risk
Risiko Monitoring Committee
Komite Pemantau Risiko terdiri dari minimal 3 anggota, The Risk Monitoring Committee shall consist of at least
dengan ketua dari Komisaris Independen. Anggota Komite 3 members, with the chairman being an Independent
Pemantau Risiko terdiri dari Komisaris Independen dan Commissioner. Members of the Risk Monitoring Committee
pihak independen yang harus mencakup setidaknya 51% consist of Independent Commissioners and independent
dari total anggota. Pengangkatan dan pemberhentian parties who must cover at least 51% of the total members.
anggota dilakukan oleh Direksi berdasarkan keputusan The appointment and dismissal of members are carried
Dewan Komisaris dan dilaporkan dalam RUPS. out by the Board of Directors based on the Board of
Commissioners’ decision and reported in the GMS.
Masa jabatan anggota Komite Pemantau Risiko mengikuti The term of office of Risk Monitoring Committee members
masa kerja Dewan Komisaris sesuai keputusan RUPS. follows the term of office of the Board of Commissioners
Untuk anggota non-Komisioner, masa jabatan tidak according to the GMS resolution. For non-Commissioner
melebihi Dewan Komisaris, dengan tetap memungkinkan members, their term of office shall not exceed those of
pemberhentian oleh Dewan Komisaris. the Board of Commissioners, while still allowing dismissal
by the Board of Commissioners.
Pada tahun 2024, terdapat perubahan dalam susunan Komite In 2024, there were several changes to the composition of
Pemantau Risiko Perseroan yang dijabarkan sebagai berikut: the Company’s Risk Monitoring Committee, outlined as follows:
1. PERIODE 10 MEI 2023-1 JULI 2024
Period of May 10, 2023-July 1, 2024
Dasar Hukum Pengangkatan dan
Nama Jabatan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Remarks Expertise
Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan
Sudarto
Chairperson Independent Commissioner Finance and banking sectors
Marcello Anggota Presiden Komisaris Bidang keuangan dan perbankan
Theodore Taufik Member President Commissioner Finance and banking sectors
Anggota Wakil Presiden Komisaris Bidang Perbankan
Lisawati Surat Keputusan Direksi No. 010/SKDIR/V/2023
Member Vice President Commissioner Finance sector
tanggal 10 Mei 2023 (10 Mei 2023-1 Juli 2024).
Anggota Board of Directors’ Decision Letter Komisaris Independen Bidang keuangan dan perbankan
Trisna Chandra
Member No. 010/SKDIR/V/2023 dated May 10, 2023 Independent Commissioner Finance and banking sectors
(May 10, 2023-July 1, 2024). Bidang keuangan, manajemen
Dede Suherman Anggota Pihak Independen risiko, dan kepatuhan
Sukandar Member Independent Party Finance, risk management, and
compliance sectors
Pramu Hestiono Anggota Pihak Independen Bidang keuangan dan perbankan
Utama Member Independent Party Finance and banking sectors
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2. PERIODE 1 JULI 2024-SEKARANG
Period of July 1, 2024-Present
Dasar Hukum Pengangkatan dan
Nama Jabatan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Remarks Expertise
Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan
Sudarto
Chairperson Independent Commissioner Finance and banking sectors
Marcello Anggota Presiden Komisaris Bidang keuangan dan perbankan
Theodore Taufik Member President Commissioner Finance and banking sectors
Anggota Wakil Presiden Komisaris Bidang Perbankan
Lisawati
Member Surat Keputusan Direksi No. 054/ SKDIR/VII/2024 Vice President Commissioner Finance sector
Anggota tanggal 1 Juli 2024 (1 Juli 2024-sekarang). Komisaris Independen Bidang keuangan dan perbankan
Trisna Chandra
Member Board of Directors’ Decision Letter Independent Commissioner Finance and banking sectors
No. 054/ SKDIR/VII/2024 dated July 1, 2024 Bidang keuangan, manajemen
Arief Dhita Anggota (July 1, 2024-present). Pihak Independen risiko, dan perbankan
Wibawa Member Independent Party Finance, risk management, and
banking sectors
Bidang perbankan
Anggota Pihak Independen
Sari Utami Finance sector
Member Independent Party
Profil Komite Pemantau Risiko Risk Monitoring Committee’s Profile
Profil lengkap mengenai ketua dan anggota Komite Complete profile of the chairperson and members of the Risk
Pemantau Risiko yang menjabat sebagai Komisaris Monitoring Committee who serve as Commissioners is set
tercantum pada bab Profil Perusahaan, bagian Profil out in the Company Profile chapter, Board of Commissioners
Dewan Komisaris dalam Laporan Tahunan ini. Sementara Profile section in this Annual Report. Meanwhile,
itu, profil lengkap Arief Dhita Wibawa dan Sari Utami dapat the complete profiles of Arief Dhita Wibawa and Sari Utami
ditemukan pada sub bab Komite Audit dalam pembahasan can be seen in the Audit Committee sub-chapter in
yang telah disampaikan sebelumnya. the discussion previously presented.
Pernyataan Independensi Komite Pemantau Statement of Independency of the Risk Monitoring
Risiko Committee
Bank menjamin bahwa seluruh anggota Komite Pemantau The Bank guarantees that all members of the Risk
Risiko telah memenuhi kriteria independensi, yaitu tidak Monitoring Committee have met the independency criteria,
memiliki hubungan keuangan, kepengurusan, kepemilikan namely having no financial, management, share ownership,
saham, dan/atau hubungan keluarga dengan Dewan and/or family relationships with the Board of Commissioners,
Komisaris, Direksi, dan/atau Pemegang Saham Pengendali Board of Directors, and/or Controlling Shareholders or
atau hubungan dengan Bank, sehingga tidak memengaruhi relationships with the Bank, so as not to affect the ability to
kemampuan untuk bertindak secara independen. act independently.
Tugas dan Tanggung Jawab Komite Pemantau Risk Monitoring Committee’s Duties and
Risiko Responsibilities
Komite Pemantau Risiko memiliki tugas dan tanggung The Risk Monitoring Committee has duties and
jawab yang dijelaskan sebagai berikut: responsibilities that are explained as follows:
1. Melakukan pemantauan kebijakan dan pelaksanaan 1. Monitor policies and implementation of risk management;
manajemen risiko; dan and
2. Melakukan pemantauan dan evaluasi pelaksanaan 2. Monitor and evaluate the implementation of duties
tugas Komite Manajemen Risiko dan Satuan Kerja of the Risk Management Committee and the Risk
Manajemen Risiko. Management Division.
Rapat Komite Pemantau Risiko Risk Monitoring Committee’s Meeting
Sesuai Pedoman Kerja Komite Pemantau Risiko, rapat in accordance with the Risk Monitoring Committee Charter,
Komite Pemantau Risiko diadakan minimal sekali setiap the Risk Monitoring Committee meetings are held at least
bulan dengan dengan kehadiran kuorum 51% anggota. once a month with an attendance quorum of 51% of
the members.
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Rincian terkait tingkat kehadiran rapat oleh masing-masing Details on the meeting attendance of each Risk Monitoring
anggota Komite Pemantau Risiko dijelaskan sebagai berikut: Committee member are explained as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
Name (%)
Position Number of Meetings Total Attendance
Ketua
Sudarto 12 12 100,00
Chairperson
Anggota
Marcello Theodore Taufik 12 10 83,33
Member
Anggota
Lisawati 12 12 100,00
Member
Anggota
Trisna Chandra 12 12 100,00
Member
Anggota
Arief Dhita Wibawa* 6 6 100,00
Member
Anggota
Sari Utami* 6 6 100,00
Member
Dede Suherman Anggota
6 6 100,00
Sukandar** Member
Anggota
Pramu Hestiono Utama** 6 6 100,00
Member
* Efektif menjabat sejak 1 Juli 2024. / Effectively serving since July 1, 2024.
** Efektif tidak menjabat sejak 1 Juli 2024. / Effectively not serving since July 1, 2024.
Laporan Pelaksanaan Kerja Report on the Implementation of
Komite Pemantau Risiko Risk Monitoring Committee’s Work
Pada tahun 2024, Komite Pemantau Risiko aktif menjalankan In 2024, the Risk Monitoring Committee actively carried
perannya dan memberikan sejumlah rekomendasi, yang out its role and provided a number of recommendations,
duraikan sebagai berikut: outlined as follows:
1. Melakukan evaluasi dan pemantauan secara berkala 1. Periodically evaluating and monitoring the Bank’s risk
terhadap profil risiko, tingkat kesehatan, dan kepatuhan profile, soundness level, and compliance;
Bank;
2. Memberikan masukan kepada Dewan Komisaris terkait 2. Providing recommendations to the Board of
pengendalian risiko di bidang pengelolaan aset dan Commissioners regarding risk control in asset and
liabilitas, likuiditas, perkreditan, serta operasional; liability management, liquidity, credit, and operations;
3. Mengevaluasi kesesuaian antara kebijakan manajemen 3. Evaluating the suitability between risk management
risiko dengan pelaksanaannya dalam kegiatan policies and their implementation in the Bank’s
operasional Bank; operational activities;
4. Memantau dan mengevaluasi pelaksanaan tugas 4. Monitoring and evaluating duties implementation of
Komite Manajemen Risiko dan Satuan Kerja Manajemen the Risk Management Committee and Risk Management
Risiko; Division;
5. Menyampaikan rekomendasi atau masukan kepada 5. Submitting recommendations or input to the Board
Dewan Komisaris atas hal-hal yang perlu menjadi of Commissioners on matters requiring attention and
perhatian dan dibahas dengan Direksi, agar Direksi discussed with the Board of Directors, so that the Board
menindaklanjuti hasil evaluasi manajemen risiko oleh of Directors follows up on the results of risk management
komite; evaluation by the committee;
6. Melakukan analisis dan evaluasi terhadap hasil stress 6. Conducting analysis and evaluation of the results of
test atas risiko kredit, risiko pasar, dan risiko likuiditas; stress test on credit risk, market risk, and liquidity risk;
7. Menyusun rencana kerja dan kegiatan Komite Pemantau 7. Preparing the work plan and activities of Risk Monitoring
Risiko tahun 2025; dan Committee in 2025; and
8. Melakukan kajian terhadap pedoman dan tata tertib 8. Reviewing the guidelines and charter of the Risk
Komite Pemantau Risiko. Monitoring Committee.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Pengembangan Kompetensi Komite Pemantau Competency Development of the Risk Monitoring
Risiko Committee
Untuk mendukung tugasnya, Komite Pemantau Risiko To support its duties, the Risk Monitoring Committee
mengikuti berbagai program pengembangan kompetensi attends competency development programs as follows:
berikut:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Sudarto
Ketua
Chairperson
Marcello Theodore
Taufik
Anggota
Member Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Education and/or training can be seen in the Board of Commissioners’ Competency Development section.
Lisawati
Anggota
Member
Trisna Chandra
Anggota
Member
Arief Dhita Wibawa* Certification in Audit Committee Pcactices Agustus Ikatan Komite Audit Indonesia
Anggota August Indonesian Audit Committee Association
Member Sertifikasi Manajemen Risiko Perbankan - Kualifikasi 6 Agustus Lembaga Sertifikasi Profesional Perbankan
Banking Risk Management Certification - Qualification 6 August Banking Professional Certification Institute
Sari Utami* Sertifikasi Manajemen Risiko Perbankan - Kualifikasi 6 Agustus Lembaga Sertifikasi Profesional Perbankan
Anggota Banking Risk Management Certification - Qualification 6 August Banking Professional Certification Institute
Member Certification in Audit Committee Pracactices Oktober Ikatan Komite Audit Indonesia
October Indonesian Audit Committee Association
Dede Suherman
Sukandar**
Anggota
Member Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Komite Audit.
Pramu Hestiono Education and/or training can be seen in the Audit Committee’s Competency Development section.
Utama**
Anggota
Member
* Efektif menjabat sejak 1 Juli 2024. / Effectively serving since July 1, 2024.
** Efektif tidak menjabat sejak 1 Juli 2024. / Effectively not serving since July 1, 2024.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
KOMITE DI BAWAH DIREKSI
Committees Under the Board of Directors
Pelaksanaan tugas dan tanggung jawab Direksi dibantu The implementation of Board of Directors’ duties and
dengan adanya Komite Asset and Liabilities Management, responsibilities is assisted by the Asset and Liabilities
Komite Kebijakan Kredit, Komite Kredit, Komite Pengarah Management Committee, Credit Policy Committee, Credit
Teknologi Informasi, Komite Manajemen Risiko, Komite Committee, Information Technology Steering Committee,
Restrukturisasi, serta Komite Pengadaan Barang dan Jasa. Risk Management Committee, Restructuring Committee,
Komite-Komite ini akan membantu pelaksanaan tugas and the Goods and Services Procurement Committee.
Direksi, mulai dari perumusan strategi, pelaksanaan strategi These Committees will assist the implementation of
yang telah dirancang Bank, hingga evaluasi kinerja Bank. the Board of Directors’ duties, starting from formulating
strategies, implementing strategies designed by the Bank,
to evaluating the Bank’s performance.
Komite Asset and Liabilities Management Asset and Liabilities Management Committee
Assets and Liabilities Management (ALCO) merupakan Assets and Liabilities Management (ALCO) is a supporting
komite pendukung Direksi yang bertugas menganalisis, committee of the Board of Directors that is in charge
mengevaluasi, dan menetapkan kebijakan serta strategi of analyzing, evaluating, and determining policies and
untuk pengelolaan aset dan kewajiban Bank secara terpadu. strategies for the integrated management of the Bank’s
assets and liabilities.
Pedoman Kerja ALCO ALCO Charter
ALCO berpedoman pada ketentuan yang ditetapkan oleh ALCO is guided by the provisions stipulated by the Financial
Peraturan Otoritas Jasa Keuangan dalam melaksanakan Services Authority Regulation in performing its duties and
tugas dan tanggung jawabnya. responsibilities.
Struktur dan Keanggotaan ALCO Structure and Composition of ALCO
Berdasarkan Surat Keputusan Direksi No. 068/SKDIR/VII/2024 Based on the Board of Directors’ Decision Letter
tanggal 15 Juli 2024 mengenai Komite ALCO PT Bank No. 068/SKDIR/VII/2024 dated July 15, 2024, on the ALCO
Ganesha Tbk, struktur dan keanggotaan ALCO sebagai Committee of PT Bank Ganesha Tbk, the structure and
berikut: composition of ALCO are as follows:
Susunan
Structure Diisi oleh Held by
Ketua Presiden Direktur (Merangkap Anggota Tetap dengan Hak President Director (Concurrently as Permanent Member with
Chairperson Suara). Voting Rights).
Ketua Pengganti 1 Wakil Presiden Direktur (Merangkap Anggota Tetap dengan Vice President Director (Concurrently as Permanent Member
Substitute Chairperson 1 Hak Suara). with Voting Rights).
Ketua Pengganti II Direktur Operation, Finance & Treasury (Merangkap Anggota Operation, Finance & Treasury Director (Concurrently as
Substitute Chairperson II Tetap dengan Hak Suara). Permanent Member with Voting Rights).
Sekretaris
Kepala Divisi Treasury. Head of Treasury Division.
Secretary
Anggota Tetap dengan • Direktur Consumer, Digital Business & IT; • Consumer, Digital Business & IT Director;
Hak suara • Kepala Divisi Finance & MIS; • Head of Finance & MIS Division;
Permanent Member with • Kepala Divisi Commercial Business; • Head of Commercial Business Division;
Voting Rights • Kepala Divisi Consumer Business; • Head of Consumer Business Division;
• Kepala Divisi Digital Business & Funding; • Head of Digital Business & Funding Division;
• Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
• Kepala Bagian Wealth Management; • Head of Wealth Management;
• Kepala Bagian Assets Liabilities Management; dan • Head of Assets Liabilities Management; and
• Kepala Bagian FI & Trade Finance. • Head of FI & Trade Finance.
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Susunan
Structure Diisi oleh Held by
Anggota Tetap Tanpa • Direktur Compliance & Risk; • Compliance & Risk Director;
Hak Suara • Kepala Divisi Risk Management & System Procedure; • Head of Risk Management & System Procedure Division;
Permanent Member Without • Kepala Saatuan Kerja Audit Intern; dan • Head of Internal Audit Division; and
Voting Rights • Kepala Bagian Corporate Secretary. • Head of Corporate Secretary.
Anggota Tambahan Perwakilan pimpinan cabang/bagian di kantor pusat diluar Representatives of branch/department leaders at the head
Additional Members anggota tetap dapat sewaktu-waktu diikutsertakan sesuai office other than permanent members may be included at
dengan kebutuhan. any time as needed.
Pernyataan Independensi ALCO Statement of Independency of ALCO
Bank memastikan bahwa seluruh anggota ALCO melaksanakan The Bank ensures that all members of ALCO perform their
tugas dan tanggung jawabnya secara independen, profesional, duties and responsibilities independently, professionally,
dan berintegritas, dengan mengutamakan kepentingan Bank and with integrity, by prioritizing the Bank’s interests
tanpa dipengaruhi oleh pihak manapun. without being influenced by any party.
Tugas dan Tanggung Jawab ALCO Duties and Responsibilities of ALCO
Tugas dan tanggung jawab ALCO antara lain: The duties and responsibilities of ALCO include:
1. Membantu pelaksanaan tugas Direksi dalam memelihara 1. Assist the Board of Directors’ duty implementation in
struktur neraca yang kuat secara menyeluruh yang maintaining a strong overall balance sheet structure
meliputi analisa dan perumusan kebijakan dan strategi, which includes analysis and formulation of policies
pengambilan keputusan dan pengawasan dalam and strategies, decision making and supervision in
pengelolaan risiko likuiditas, risiko suku bunga, risiko managing liquidity risk, interest rate risk, market risk,
pasar, dan permodalan sejalan dengan strategi usaha and capital in line with business strategy and authority
dan ketentuan otoritas; regulations;
2. Memberikan masukan dan rekomendasi strategi 2. Provide input and recommendations for optimal assets
pengelolaan assets and liabilities yang optimal kepada and liabilities management strategies to the Board of
Direksi untuk dapat putusan dalam rapat ALCO; Directors to obtain decisions at ALCO meetings;
3. Mengawasi agar kebijakan assets and liabilities 3. Supervise so that assets and liabilities management
management diterapkan secara konsekuen dan policies are implemented consequently and consistently,
konsisten, serta merumuskan solusi apabila terdapat and formulate solutions in case of any obstacles
hambatan atau kendala dalam penerapan kebijakan or hindrances in implementing the predetermined
yang sudah diputuskan; policies;
4. Memberikan rekomendasi kepada Direksi apabila 4. Provide recommendations to the Board of Directors in
diperlukan perubahan atau penyesuaian kebijakan case any changes or adjustments are needed to assets
assets and liabilities management; and liabilities management policies;
5. Memantau dan mengevaluasi: 5. Monitor and evaluate:
a. Pelaksanaan pengelolaan likuiditas; a. Implementation of liquidity management;
b. Pengendalian rekening Nostro; b. Control of Nostro accounts;
c. Gap pada produk assets dan liabilities Bank; c. Gap in Bank assets and liabilities products;
d. Pengelolaan posisi devisa neto (PDN) dan kajian d. Management of net foreign exchange position
data neraca serta rekening administratif; (PDN) and review of data on balance sheets and
administrative accounts;
e. Pelaksanaan pemberian suku bunga Kredit dan e. Provision of lending interest rates and third party
dana pihak ketiga; funds;
f. Pelaksanaan pengelolaan komposisi kredit dan f. Management of the composition of loans and third
dana pihak ketiga; party funds;
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6. Meninjau atau mengkaji ulang kebijakan assets and 6. Study or review the established assets and liabilities
liabilities management yang telah ditetapkan agar management policies, so that they are adjusted to
disesuaikan dengan perkembangan bisnis Bank; the Bank’s business developments;
7. Meninjau kembali struktur neraca dan mengkaji ulang 7. Review the balance sheet structure and review
pengelolaan risiko eksposur (portofolio) assets and the management of risk exposure (portfolio) of the
liabilities Bank; Bank’s assets and liabilities;
8. Meninjau dan mengkaji prakiraan keadaan ekonomi 8. Review and study forecasts of macroeconomic
makro, suku bunga pasar, nilai tukar mata uang asing, conditions, market interest rates, foreign exchange
pendanaan, pinjaman, dan posisi valuta asing; rates, funding, loans, and foreign exchange positions;
9. Menetapkan petunjuk dan arahan mengenai 9. Establish instructions and directions regarding
pengelolaan dan pengendalian: likuiditas Bank; assets the management and control of: Bank liquidity; assets
and liabilities gap; foreign exchange risk; dan earning & and liabilities gap; foreign exchange risk; and earnings &
investment management; investment management;
10. Menetapkan dan mengkaji ulang suku bunga pinjaman 10. Set and review loan and funding interest rates, including
dan pendanaan, termasuk suku bunga dasar kredit prime lending rate (SBDK) and inter-office accounts
(SBDK) dan rekening antar kantor (RAK); (RAK);
11. Meninjau kembali kinerja dan posisi assets and liabilities 11. Review the performance and position of the Bank’s
Bank guna mengevaluasi dampak keputusan rapat assets and liabilities to evaluate the impact of ALCO
ALCO; meeting decisions;
12. Mengelola dan mengevaluasi risiko suku bunga 12. Manage and evaluate interest rate risk and asset and
dan strategi asset and liabilities management untuk liabilities management strategies to ensure that results
memastikan bahwa hasil telah konsisten dengan tujuan are consistent with interest rate risk management
pengelolaan risiko suku bunga; objectives;
13. Mengkaji ulang penetapan harga (pricing) assets and 13. Review pricing assets and liabilities to generate optimal
liabilities untuk menghasilkan pendapatan optimal income in investing funds with efficient funding costs, as
dalam penanaman dana dengan biaya dana yang well as maintain assets and liabilities structure;
efisien, serta memelihara struktur assets and liabilities;
14. Melakukan analisa kualitas aktiva produktif Bank 14. Analyze the quality of the Bank’s earning assets,
termasuk cadangan penyisihan yang telah terbentuk including the established allowance for protection
untuk tujuan perlindungan terhadap kerugian yang against losses that may occur in the future;
mungkin terjadi di masa yang akan datang;
15. Mengelola likuiditas Bank, dengan menjaga sumber- 15. Manage the Bank’s liquidity, by maintaining the liquidity
sumber likuiditas yang digunakan, termasuk struktur sources used, including the structure of interest costs
biaya bunga maupun biaya lainnya; and other costs;
16. Mengkaji ulang deviasi antara proyeksi anggaran dan 16. Review the deviation between budget projections and
kondisi aktual yang telah digariskan pada Rencana Kerja actual conditions outlined in the Bank’s Annual Work
Tahunan dan Corporate Plan Bank; Plan and Corporate Plan;
17. Menyampaikan informasi mengenai ketentuan dan 17. Deliver information regarding regulatory provisions and
peraturan regulator yang memengaruhi strategi dan regulations that affect assets and liabilities management
kebijakan assets and liabilities management; strategies and policies;
18. Ketua ALCO bertanggung jawab memimpin pengambilan 18. The Chairperson of ALCO is accountable for leading
keputusan rapat; meeting decision making;
19. Sekretaris ALCO bertanggung jawab mengoordinasikan 19. The ALCO Secretary is responsible for coordinating
materi rapat, menyelenggarakan rapat, memandu meeting materials, organizing meetings, guiding
jalannya rapat, dan menyusun notulen rapat; the proceedings, and compiling meeting minutes;
20. Kepala Divisi Treasury & Financial Institution bertanggung 20. The Head of the Treasury & Financial Institution Division
jawab memberikan presentasi kondisi suku bunga dan is responsible for providing a presentation on the current
nilai tukar saat ini dan prediksi kondisi pasar yang akan conditions of interest rates, exchange rates, and
datang sebagai bahan pertimbangan dalam mengambil predictions of future market conditions as material for
keputusan rapat; consideration in making meeting decisions;
21. Kepala Divisi Conventional Credit bertanggung jawab 21. The Head of the Conventional Credit Division
memberikan presentasi kondisi pencapaian target is responsible for providing a presentation on
termasuk target pipeline, kendala yang dihadapi, the conditions for achieving targets including pipeline
suku bunga bank-bank pesaing, dan hal-hal lain yang targets, obstacles faced, interest rates of competing
berkaitan; banks, and other related matters;
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22. Kepala Divisi Finance & MIS bertanggung jawab 22. The Head of the Finance & MIS Division is responsible
memberikan presentasi kondisi finansial Bank termasuk for providing a presentation of the Bank’s financial
perbandingan antara target RBB dengan posisi periode condition including a comparison between RBB target
laporan, dan hal-hal lain yang berkaitan; dan and the position for the reporting period, and other
related matters; and
23. Anggota ALCO bertanggung jawab memberi masukan 23. ALCO members are responsible for providing input
sesuai bidang masing-masing sebagai tambahan according to their respective fields as additional
informasi dalam pengambilan keputusan rapat. information in meeting decision making.
Rapat ALCO ALCO Meeting
Sesuai Surat Keputusan Direksi tentang Asset and Liability In accordance with the Board of Directors’ Decision Letter on
Committee No. 037/SKDIR/X/2023, rapat ALCO diadakan Asset and Liability Committee No. 037/SKDIR/X/2023, ALCO
minimal sekali per bulan dengan kuorum 4 Direktur, meetings are held at least once a month with an attendance
Sekretaris ALCO, Kepala Divisi Finance & MIS, dan 2 Kepala quorum of 4 Board of Directors, ALCO Secretary, Head of
Divisi dari Struktur Direktur Commercial. Selama tahun 2024, Finance & MIS Division, and 2 Division Heads of Commercial
ALCO telah mengadakan rapat sebanyak 12 kali dengan Director Structure. Throughout 2024, ALCO held 12 meetings
tingkat kehadiran rata-rata mencapai 100,00%. Agenda with an average attendance level of 100.00%. The agenda
yang dibahas dalam rapat ALCO meliputi pengelolaan aset discussed in ALCO meeting included asset and liability
dan liabilitas, serta seluruh rasio yang harus dipenuhi. management, as well as all ratios that must be met.
Laporan Pelaksanaan Kerja ALCO Report on the Implementation of ALCO’s Work
Selama tahun 2024, ALCO berhasil menjalankan tugas dan Throughout 2024, ALCO managed to perform its duties and
tanggung jawabnya yang tertuang di dalam Notulen ALCO responsibilities as stated in the ALCO Minutes and Internal
dan Internal Memo mengenai perubahan suku bunga. Memo regarding changes in interest rates.
Pengembangan Kompetensi ALCO Competency Development of ALCO
Sepanjang tahun 2024, anggota ALCO Bank Ganesha Throughout 2024, members of ALCO at Bank Ganesha
turut berpartisipasi dalam berbagai pelatihan dan participated in various training and competency
pengembangan kompetensi, khususnya di bidang treasury, development, particularly in treasury, risk management,
manajemen risiko, dan strategi pengelolaan aset dan and asset and liability management strategies. This
liabilitas. Keikutsertaan ini bertujuan untuk memperkuat participation aimed at strengthening the understanding
pemahaman dan kapabilitas anggota ALCO dalam and capabilities of ALCO members in dealing with financial
menghadapi dinamika pasar keuangan, serta mendukung market dynamics, as well as supporting appropriate
pengambilan keputusan yang tepat dalam menjaga decision-making in maintaining the stability of the Bank’s
stabilitas likuiditas dan permodalan Bank. liquidity and capital.
Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan merupakan komite yang Credit Policy Committee is a committee that supports
mendukung Direksi dalam merumuskan dan mengawasi the Board of Directors in formulating and supervising
kebijakan, memantau portofolio kredit, serta memberikan policies, monitoring credit portfolios, and providing
rekomendasi perbaikan di bidang perkreditan. recommendations for improvement in credit sector.
Pedoman Kerja Komite Kebijakan Perkreditan Credit Policy Committee Charter
Komite Kebijakan Perkreditan menjalankan tugas dan The Credit Policy Committee carries out its duties and
tanggung jawabnya berdasarkan pedoman kerja yang merujuk responsibilities based on the charter that refers to Financial
pada Peraturan Otoritas Jasa Keuangan No. 42/POJK.03/2017 Services Authority Regulation No. 42/POJK.03/2017 on
tentang Kewajiban Penyusunan dan Pelaksanaan Kebijakan Obligation for Compilation and Implementation of Bank
Perkreditan atau Pembiayaan Bank bagi Bank Umum. Credit or Financing Policies for Commercial Banks.
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Struktur dan Keanggotaan Structure and Composition of
Komite Kebijakan Perkreditan the Credit Policy Committee
Berdasarkan Surat Keputusan Direksi No. 111/SKDIR/XII/2024 Based on the Board of Directors’ Decision Letter
tanggal 30 Desember 2024, struktur dan keanggotaan Komite No. 111/SKDIR/XII/2024 dated December 30, 2024,
Kebijakan Perkreditan sebagai berikut: the structure and composition of the Credit Policy
Committee are as follows:
Susunan
Structure Diisi oleh Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently as Member).
Chairperson
Sekretaris
Kepala Bagian Sistem dan Prosedur. Head of Systems and Procedures Department.
Secretary
• Wakil Presiden Direktur; • Vice President Director;
• Direktur Consumer, Digital Business & IT; • Consumer, Digital Business & IT Director;
• Direktur Operation, Finance & Treasury; • Operation, Finance & Treasury Director;
• Direktur Compliance & Risk; • Compliance & Risk Director;
• Kepala Satuan Kerja Manajemen Risiko & Sistem dan Prosedur; • Head of Risk Management & System & Procedure Division;
Anggota • Kepala Divisi Commercial Business; • Head of Commercial Business Division;
Members • Kepala Divisi Consumer Business; • Head of Consumer Business Division;
• Kepala Satuan Kerja Audit Intern; • Head of Internal Audit Division;
• Kepala Satuan Kerja Compliance & AML CFT; • Head of Compliance & AML CFT Division;
• Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
• Kepala Bagian Legal & Remedial; dan • Head of Legal & Remedial; and
• Kepala Bagian Admin Kredit. • Head of Credit Admin Department.
Sekretaris
Kepala Bagian Sistem dan Prosedur. Head of Systems and Procedures Department.
Secretary
Pernyataan Independensi Komite Kebijakan Statement of Independency of Credit Policy
Perkreditan Committee
Perseroan memastikan independensi seluruh anggota The Company ensures the independency of all members
Komite Kebijakan Perkreditan dalam menjalankan of the Credit Policy Committee in performing their duties.
tugasnya. Anggota komite senantiasa bertindak profesional Committee members always act professionally and with
dan berintegritas, mengutamakan kepentingan Perseroan integrity, by prioritizing the interests of the Company
tanpa pengaruh atau intervensi dari pihak manapun. without influence or intervention from any party.
Tugas dan Tanggung Jawab Komite Kebijakan Duties and Responsibilities of the Credit Policy
Perkreditan Committee
Tugas dan tanggung jawab Komite Kebijakan Perkreditan Duties and responsibilities of the Credit Policy Committee
diuraikan sebagai berikut: are described as follows:
1. Memberikan masukkan kepada Direksi dalam rangka 1. Providing input to the Board of Directors in order to
menyusun kebijakan perkreditan; formulate credit policies;
2. Mengawasi dan memantau pelaksanaan kebijakan 2. Supervising and monitoring the implementation
perkreditan yang telah ditetapkan agar diterapkan of predetermined credit policies so that they are
dengan sebaik-baiknya; dan implemented as well as possible; and
3. Memberikan saran dan langkah-langkah perbaikan atas 3. Providing suggestions and measures to improve credit
kebijakan perkreditan. policies.
Rapat Komite Kebijakan Perkreditan Credit Policy Committee’s Meeting
Surat Keputusan Direksi No. 111/SKDIR/XII/2024 mengatur Board of Directors’ Decision Letter No. 111/SKDIR/XII/2024
kebijakan rapat Komite Kebijakan Perkreditan. Rapat stipulates the policy of the Credit Policy Committee
diselenggarakan setidaknya 1 kali dalam setahun dengan meeting. Meetings are held at least once a year with an
kuorum kehadiran minimal 50% dari jumlah anggota, attendance quorum of at least 50% of the total members,
termasuk kehadiran sekurang-kurangnya 3 orang Direktur including the presence of at least 3 Directors as members of
sebagai anngota Komite Kebijakan Perkreditan Bank Ganesha. Bank Ganesha’s Credit Policy Committee.
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Pada tahun 2024, Komite Kebijakan Perkreditan telah In 2024, the Credit Policy Committee held 2 meetings with an
melaksanakan 2 kali rapat dengan tingkat kehadiran rata- average attendance level of 100.00%. The agenda discussed
rata 100,00%. Adapun agenda yang dibahas dalam rapat in the meeting included:
tersebut meliputi: 1. Review of the Draft of Bank Ganesha Credit Policy (KPBG)
1. Review atas Draft Kebijakan Perkreditan Bank Ganesha and Credit Implementation Guidelines (PPK), which was
(KPBG) dan Pedoman Pelaksanaan Perkreditan (PPK), held in March 2024; and
yang diselenggarakan pada Maret 2024; serta
2. Sosialisasi KPBG dan PPK kepada seluruh unit kerja 2. Dissemination of KPBG and PPK to all divisions related
yang terkait dengan proses pelaksanaan kredit di Bank to credit implementation process at Bank Ganesha,
Ganesha, yang dilaksanakan pada bulan Oktober 2024. which was held in October 2024.
Laporan Pelaksanaan Kerja Report on the Implementation of
Komite Kebijakan Perkreditan Credit Committee’s Work
Sepanjang tahun 2024, Komite Kebijakan Perkreditan telah Throughout 2024, the Credit Policy Committee realized its
merealisasikan tugas dan tanggung jawabnya, antara lain: duties and responsibilities, including:
1. Menyetujui revisi terhadap Kebijakan Perkreditan dan 1. Approving the revision of Credit Policy and Bank Credit
Pedoman Pelaksanaan Perkreditan Bank; dan Implementation Guidelines; and
2. Menyetujui revisi atas batas wewenang pemutus kredit 2. Approving the revision of credit decision authority
yang disesuaikan dengan perubahan struktur organisasi limits adjusted to changes in the Bank’s organizational
Bank, dengan tetap memperhatikan prinsip kehati- structure, while still considering the principle of
hatian. prudence.
Pengembangan Kompetensi Komite Kebijakan Competency Development of the Credit
Perkreditan Committee
Sepanjang tahun 2024, anggota Komite Kebijakan Throughout 2024, members of Credit Policy Committee
Perkreditan telah mengikuti berbagai kegiatan pelatihan attended various training and competency development
dan pengembangan kompetensi yang diselenggarakan activities organized by external institutions. The materials
oleh lembaga eksternal. Materi yang diikuti mencakup covered included carbon policy, loan restructuring, risk
kebijakan karbon, restrukturisasi kredit, manajemen risiko, management, ESG-based dispute resolution, to banking
penyelesaian sengketa berbasis ESG, hingga topik hukum law topics such as arbitration and inheritance issues. This
perbankan seperti arbitrase dan permasalahan waris. participation aimed at strengthening members’ capacity
Keikutsertaan ini bertujuan untuk memperkuat kapasitas in determining prudent and adaptive loan policies to
anggota dalam menetapkan kebijakan kredit yang prudent regulatory dynamics and challenges in financial sector.
dan adaptif terhadap dinamika regulasi serta tantangan
sektor keuangan.
Komite Kredit Credit Committee
Komite Kredit merupakan komite yang bertugas Credit Committee is a committee in charge of supporting
mendukung Direksi dalam menetapkan kebijakan kredit the Board of Directors in determining credit policies and
serta memastikan setiap keputusan kredit diambil sesuai ensuring that every credit decision is made in accordance
dengan kewenangan dan pedoman yang berlaku. Komite with the applicable authorities and guidelines. The Credit
Kredit juga berperan dalam evaluasi kredit untuk menjaga Committee also plays a role in credit evaluation to maintain
kualitas portofolio kredit Bank. the quality of the Bank’s credit portfolio.
Pedoman Kerja Komite Kredit Credit Committee Charter
Komite Kredit melaksanakan tugas dan tanggung jawabnya The Credit Committee performs its duties and responsibilities
berdasarkan pedoman kerja yang disusun sesuai dengan based on the charter prepared in accordance with
ketentuan dan standar yang ditetapkan oleh Otoritas Jasa the provisions and standards set by the Financial Services
Keuangan. Authority.
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Struktur dan Keanggotaan Komite Kredit Structure and Composition of the Credit
Committee
Berdasarkan Surat Keputusan Direksi No. 098/SKDIR/X/2024 Based on the Board of Directors’ Decision Letter
tanggal 10 Oktober 2024, struktur dan keanggotaan Komite No. 098/SKDIR/X/2024 dated October 10, 2024, the structure
Kredit diuraikan sebagai berikut: and composition of the Credit Committee are outlined
as follows:
Susunan
Structure Diisi oleh Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member)
Chairperson
• Wakil Presiden Direktur; • Vice President Director;
Sekretaris
• Kepala Divisi Bisnis Komersial; dan • Head of Commercial Business Division; and
Secretary
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis.
Keterangan / Description:
Apabila Kepala Divisi Bisnis Komersial berhalangan, maka posisinya akan digantikan oleh 2 Kepala Bagian, yaitu Kepala Bagian Commercial & SME Lending dan Kepala Bagian Corporate
Lending. Sementara itu, apabila Kepala Bagian Analisa Risiko Kredit berhalangan, maka dapat digantikan oleh staf pada Bagian Analisa Risiko Kredit yang ditunjuk.
In the event that the Head of Commercial Business Division is unable to attend, such position will be replaced by 2 Heads of Departments, namely Head of Commercial & SME Lending and
Head of Corporate Lending. Meanwhile, in the event that the Head of Credit Risk Analysis is unable to attend, he can be replaced by staff in the designated Credit Risk Analysis.
Pernyataan Independensi Komite Kredit Statement of Independency of Credit Committee
Perseroan menjamin independensi seluruh anggota The Company guarantees the independency of all members
Komite Kredit dalam melaksanakan tugas dan tanggung of the Credit Committee in performing their duties
jawabnya. Setiap anggota bertindak secara profesional, and responsibilities. Each member acts professionally,
mengutamakan kepentingan Perseroan, dan bebas dari prioritizes the interests of the Company, and is free from
intervensi pihak manapun. intervention from any party.
Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the Credit
Committee
Komite Kredit menjalankan berbagai tugas dan tanggung The Credit Committee carries out various main duties and
jawab utama yang mendukung pengelolaan kebijakan responsibilities that support the credit policy management,
kredit, antara lain: including:
1. Membantu Direksi dalam mengevaluasi dan 1. Assisting the Board of Directors in evaluating and
memutuskan permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out its duties in making credit decisions
kredit secara profesional, jujur, objektif, cermat, dan professionally, honestly, objectively, carefully, and
saksama. thoroughly.
Rapat Komite Kredit Credit Committee’s Meeting
Komite Kredit tidak memiliki kebijakan khusus mengenai The Credit Committee does not have any specific policy on
rapat komite. Semua keputusan terkait kredit dapat diambil committee meetings. All decisions related to credit can be
melalui mekanisme rapat atau sirkuler. made through meeting or circular mechanism.
Laporan Pelaksanaan Kerja Komite Kredit Report on the Implementation of Credit
Committee’s Work
Sepanjang tahun 2024, Komite Kredit telah melaksanakan Throughout 2024, the Credit Committee carried out its
tugas dan tanggung jawabnya, antara lain: duties and responsibilities, including:
1. Membantu Direksi dalam mengevaluasi dan memutuskan 1. Assisting the Board of Directors in evaluating and
permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugas pemberian keputusan kredit secara 2. Carrying out the duties of providing credit decisions
profesional, jujur, objektif, cermat, dan saksama. professionally, honestly, objectively, carefully, and
thoroughly
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Pengembangan Kompetensi Komite Kredit Competency Development of the Credit
Committee
Sepanjang tahun 2024, anggota Komite Kredit telah mengikuti Throughout 2024, members of Credit Committee attended
sejumlah pelatihan dan webinar yang diselenggarakan oleh a number of training and webinars organized by external
lembaga eksternal. Materi yang diikuti mencakup berbagai institutions. The materials covered included various topics
topik seperti penyusunan klausul arbitrase pada kredit such as drafting arbitration clauses in syndicated loans,
sindikasi, penyelesaian pembiayaan berbasis ESG, hingga ESG-based financing settlement, to training related to credit
pelatihan terkait inovasi kredit scoring dan manajemen risiko. scoring innovation and risk management. This participation
Partisipasi ini merupakan bagian dari komitmen Bank dalam is part of the Bank’s commitment to strengthening Credit
memperkuat kapabilitas Komite Kredit dalam menyesuaikan Committee’s capabilities in adapting to credit risk dynamics,
diri terhadap dinamika risiko kredit, kebijakan pembiayaan sustainable financing policies, and dispute resolution
berkelanjutan, serta penyelesaian sengketa yang relevan relevant to banking industry practices.
dengan praktik industri perbankan.
Komite Pengarah Teknologi Informasi Information Technology Steering Committee
Dalam mendukung penyelenggaraan teknologi informasi In supporting the optimal implementation of information
yang optimal, Komite Pengarah Teknologi Informasi technology, the Information Technology Steering Committee
dibentuk untuk membantu Dewan Komisaris dan Direksi was established to assist the Board of Commissioners
dalam mengawasi kegiatan terkait teknologi informasi, and Board of Directors in supervising activities related to
sehingga dapat memberikan nilai tambah bagi bisnis dan information technology, so as to provide added value to
operasional Bank. the Bank’s business and operations.
Pedoman Kerja Komite Pengarah Teknologi Information Technology Steering Committee’s
Informasi Charter
Komite Pengarah Teknologi Informasi melaksanakan The Information Technology Steering Committee carries
tugas dan tanggung jawabnya berdasarkan pedoman out its duties and responsibilities based on the charter
kerja yang dirancang sesuai dengan regulasi, termasuk designed in accordance with regulations, including
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 Financial Services Authority Regulation No. 11/POJK.03/2022
tentang Penyelenggaraan Teknologi Informasi oleh on Implementation of Information Technology by
Bank Umum serta Surat Edaran Otoritas Jasa Keuangan Commercial Banks and Financial Services Authority
No. 21/SEOJK.03/2017 tentang Manajemen Risiko dalam Circular No. 21/SEOJK.03/2017 on Risk Management in
Penggunaan Teknologi Informasi. the Use of Information Technology.
Struktur dan Keanggotaan Komite Pengarah Structure and Composition of the Information
Teknologi Informasi Technology Steering Committee
Berdasarkan Surat Keputusan Direksi No. 074/SKDIR/VIII/2024 Based on the Board of Directors’ Decision Letter
tanggal 12 Agustus 2024, struktur dan keanggotaan Komite Direksi No. 074/SKDIR/VIII/2024 dated August 12, 2024,
Pengarah Teknologi Informasi sebagai berikut: the structure and composition of the Information Technology
Steering Committee are as follows:
Susunan
Structure Diisi oleh Held by
Ketua
Direktur Consumer, Digital Business & IT (Merangkap Anggota). Director of Consumer, Digital Business & IT (Concurrently as Member).
Chairperson
Sekretaris
Kepala Divisi TI (Merangkap Anggota). Head of IT Division (Concurrently Member).
Secretary
• Direktur Compliance & Risk; • Compliance & Risk Director;
• Direktur Operation, Finance & Treasury; • Operation, Finance & Treasury Director;
• Kepala Divisi Commercial Business; • Head of Commercial Business Division;
Anggota Tetap
• Kepala Satuan Kerja Manajemen Risiko & Sistem dan Prosedur; • Head of Risk Management & System & Procedure Division;
Permanent Member
• Kepala Divisi Operation; • Head of Operation Division;
• Kepala Satuan Kerja Compliance & AML CFT; • Head of Compliance & AML CFT Division;
• Kepala Divisi Consumer Business; • Head of Consumer Business Division;
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Susunan
Structure Diisi oleh Held by
• Kepala Divisi Digital Business & Funding; • Head of Digital Business & Funding Division;
• Kepala Divisi HRM, Premises & Services; • Head of HRM, Premises & Services Division;
• Kepala Divisi Finance, Accounting & MIS; • Head of Finance, Accounting & MIS Division;
• Kepala Bagian IT Core Development; • Head of IT Core Development Department;
• Kepala Bagian IT Operation & Support; • Head of IT Operation & Support Department;
• Kepala Bagian IT Governance & Planning; • Head of IT Governance & Planning Department;
• Kepala Bagian Digital App Development; dan • Head of Digital App Development; and
• Kepala Bagian IT Security. • Head of IT Security.
• Kepala Divisi Treasury; • Head of Treasury Division;
• Kepala Satuan Kerja Audit Intern; • Head of Internal Audit Division;
• Kepala Bagian Wealth Management; • Head of Wealth Management;
Anggota Tidak • Kepala Bagian FI & Trade Finance; • Head of FI & Trade Finance;
Tetap • Kepala Bagian SQM & Call Center; • Head of SQM & Call Center;
Non-Permanent • Kepala Bagian Corporate Secretary; • Head of Corporate Secretary;
Member • Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis;
• Kepala Bagian Credit Administration; • Head of Credit Administration;
• Kepala Bagian Legal & Remedial; dan • Head of Legal & Remedial; and
• Pimpinan Kantor Cabang. • Branch Office Manager.
Undangan
Perwakilan Pengguna IT IT User Representative
Notice
Pernyataan Independensi Komite Pengarah Statement of Independency of the Information
Teknologi Informasi Technology Steering Committee
Perseroan memastikan bahwa seluruh anggota Komite The Company ensures that all members of the Information
Pengarah Teknologi Informasi menjalankan tugasnya secara Technology Steering Committee carry out their duties
independen dan profesional. Setiap anggota bertindak dengan independently and professionally. Each member acts with
integritas tinggi, mengutamakan kepentingan Perseroan, dan high integrity, prioritizes the interests of the Company, and
bebas dari pengaruh atau tekanan pihak eksternal. is free from any external influence or pressure.
Tugas dan Tanggung Jawab Komite Pengarah Duties and Responsibilities of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi bertugas memberikan The Information Technology Steering Committee is in charge
rekomendasi strategis kepada Direksi, khususnya terkait of providing strategic recommendations to the Board of
pengelolaan dan penerapan teknologi informasi yang di Directors, particularly regarding the management and
uraikan sebagai berikut: implementation of information technology, described
as follows:
1. Rencana strategis TI yang sejalan dengan rencana 1. IT strategic plan that is in line with the Bank’s corporate
korporasi Bank; plan;
2. Kebijakan, standar, dan prosedur TI; 2. IT policies, standards, and procedures;
3. Kesesuaian antara rencana pengembangan TI dan 3. Conformity between IT development plans and IT
rencana strategis TI; strategic plans;
4. Kesesuaian antara pelaksanaan pengembangan TI dan 4. Conformity between the IT implementation
rencana pengembangan TI; development and the IT development plan;
5. Evaluasi atas efektivitas biaya TI terhadap pencapaian 5. Evaluation of IT cost effectiveness towards achieving
manfaat yang direncanakan; planned benefits;
6. Pemantauan atas kinerja TI dan upaya peningkatan 6. Monitoring of IT performance and efforts to improve IT
kinerja TI; performance;
7. Upaya penyelesaian berbagai masalah terkait TI yang 7. Efforts to resolve various IT-related issues that cannot be
tidak dapat diselesaikan oleh satuan kerja pengguna resolved by IT users and providers effectively, efficiently,
dan penyelenggara TI secara efektif, efisien, dan tepat and in a timely manner; and
waktu; dan
8. Kecukupan dan alokasi sumber daya terkait TI yang 8. The policy on adequacy and allocation of IT-related
dimiliki Bank. resources owned by the Bank.
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Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee’s
Meeting
Rapat Komite Pengarah Teknologi Informasi diselenggarakan The Information Technology Steering Committee’s meetings
sesuai dengan ketentuan dalam Surat Keputusan Direksi are held in accordance with the provisions of Board of
No. 074/SKDIR/VIII/2024. Rapat diadakan minimal 2 kali Directors’ Decision Letter No. 074/SKDIR/VIII/2024. Meetings
setahun dengan kehadiran kuorum minimal 51% dari total are held at least 2 times in a year with an attendance quorum
anggota komite. of at least 51% of the total committee members.
Sepanjang tahun 2024, Komite Pengarah Teknologi Throughout 2024, the Information Technology Steering
Informasi telah melaksanakan 2 kali rapat dengan tingkat Committee held 2 meetings with an average attendance
kehadiran rata-rata 100,00%. level of 100.00%.
Laporan Pelaksanaan Kerja Komite Pengarah Report on the Implementation of Information
Teknologi Informasi Technology Steering Committee’s Work
Sepanjang tahun 2024, Komite Pengarah Teknologi Throughout 2024, the Information Technology Steering
Informasi telah menjalankan perannya secara optimal Committee carried out its role optimally by performing
dengan melaksanakan berbagai tugas dan tanggung jawab various duties and responsibilities described as follows:
yang diuraikan sebagai berikut:
1. Evaluasi dan review atas Rencana Strategis Teknologi 1. Evaluation and review of the 2023–2024 Information
Informasi 2023–2024; Technology Strategic Plan;
2. Pembaruan dan realisasi Laporan Rencana 2. Update and realization of the Information Technology
Pengembangan Teknologi Informasi (LRPTI) untuk Development Plan Report (LRPTI) for the period of
periode Oktober dan Desember 2024, mencakup status, October and December 2024, including status, cost
realisasi biaya, evaluasi, dan review; realization, evaluation, and review;
3. Pembahasan Rencana Strategis IT dan LRPTI 2025; 3. Discussion of the 2025 IT Strategic Plan and LRPTI;
4. Progress improvement Digital Maturity Assessment for 4. Progress improvement of Digital Maturity Assessment
Bank (DMAB); for Bank (DMAB);
5. Operasional TI dan penerapan keamanan siber (cyber 5. IT operations and implementation of cyber security
security IT); (cyber security IT);
6. Penyesuaian kebijakan dan standar operasional 6. Adjustment of policies and standard operating
prosedur di bidang IT; procedures in IT;
7. Perkembangan laporan IT; dan 7. Development of IT reports; and
8. Rundown System End of Year 2024. 8. Rundown System for End of Year 2024.
Pengembangan Kompetensi Komite Pengarah Competency Development of the Information
Teknologi Informasi Technology Steering Committee
Sepanjang tahun 2024, anggota Komite Pengarah Teknologi Throughout 2024, members of Information Technology
Informasi telah mengikuti berbagai program pelatihan dan Steering Committee attended various training programs
workshop yang relevan dengan perkembangan teknologi and workshops relevant to developments in technology and
dan keamanan informasi. Kegiatan ini mencakup topik- information security. These activities covered topics such as
topik seperti Cyber Security, Data Protection, Infrastructure Cyber Security, Data Protection, Infrastructure Modernization,
Modernization, dan pengelolaan risiko teknologi informasi. and information technology risk management. Furthermore,
Selain itu, pelatihan juga mencakup aspek strategis seperti the training also covered strategic aspects such as
Scrum Mastery, Problem Solving, serta implementasi Scrum Mastery, Problem Solving, and implementation
dan pelaporan terkait Single Customer View. Partisipasi and reporting related to Single Customer View. Active
aktif dalam pelatihan ini merupakan bagian dari upaya participation in this training was part of an effort to
peningkatan kapabilitas Komite dalam mendukung improve the Committee’s capabilities in supporting digital
transformasi digital dan penguatan sistem teknologi transformation and strengthening the Bank’s information
informasi Bank secara berkelanjutan. technology system in a sustainable manner.
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Komite Manajemen Risiko Risk Management Committee
Pembentukan Komite Manajemen Risiko dilakukan untuk The Risk Management Committee is established to ensure
memastikan kerangka kerja manajemen risiko mampu that the risk management framework is able to provide
memberikan perlindungan yang memadai terhadap adequate protection against various risks faced by
berbagai risiko yang dihadapi Bank serta bertanggung the Bank and is responsible for formulating policies,
jawab dalam merumuskan kebijakan, strategi, pedoman strategies, guidelines for implementing risk management,
penerapan manajemen risiko, mengawasi dan mengarahkan supervising and directing improvements in its
perbaikan dalam implementasinya. implementation.
Pedoman Kerja Komite Manajemen Risiko Risk Management Committee Charter
Dalam menjalankan tugasnya, Komite Manajemen Risiko In carrying out its duties, the Risk Management Committee is
berdasarkan pada pedoman kerja yang disusun sesuai guided by the charter prepared according to the provisions
dengan ketentuan Otoritas Jasa Keuangan, termasuk of the Financial Services Authority, including Financial
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 dan Services Authority Regulation No. 18/POJK.03/2016 and
Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 Financial Services Authority Circular No. 34/SEOJK.03/2016
mengenai Penerapan Manajemen Risiko Bagi Bank on the Implementation of Risk Management for Commercial
Umum. Banks.
Struktur dan Keanggotaan Komite Manajemen Structure and Composition of the Risk
Risiko Management Committee
Struktur dan keanggotaan Komite Manajemen Risiko Structure and composition of the Risk Management
ditetapkan melalui Surat Keputusan Direksi No. 003/SKDIR/I/2019 Committee are determined through Board of Directors’
tanggal 28 Januari 2019, dengan struktur dan keanggotaan Decision Letter No. 003/SKDIR/I/2019 dated January 28, 2019,
diuraikan sebagai berikut: with the structure and composition outlined as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Direktur yang Membawahi Fungsi Kepatuhan. Director in Charge of Compliance Function.
Chairperson
Sekretaris
Kepala Satuan Kerja Manajemen Risiko & Sistem dan Prosedur. Head of Risk Management & System and Procedure Division.
Secretary
Anggota Tetap
Direksi. Board of Director.
Permanent Member
Anggota Tidak
Tetap • Kepala Divisi; dan • Head of Divisions; and
Non-Permanent • Kepala Bagian yang Berkepentingan Diundang. • Head of Relevant Departments are Invited.
Member
Pernyataan Independensi Komite Manajemen Statement of Independency of the Risk
Risiko Management Committee
Tugas yang dijalankan oleh Komite Manajemen Risiko The duties carried out by the Risk Management Committee
bersifat independen tanpa tekanan atau pengaruh dari are independent without pressure or influence from any
pihak manapun. Prinsip profesionalisme dan kepentingan party. The principles of professionalism and the best
terbaik bagi Bank senantiasa dikedepankan dalam setiap interests of the Ba nk are always prioritized in every
pengambilan keputusan. decision-making process.
Tugas dan Tanggung Jawab Komite Manajemen Duties and Responsibilities of the Risk
Risiko Management Committee
Tugas dan tanggung jawab Komite Manajemen Risiko, di The duties and responsibilities of the Risk Management
antaranya: Committee include:
1. Memberikan masukkan kepada Direksi dalam rangka 1. Providing recommendations to the Board of Directors in
penyusunan, pengembangan, dan implementasi kebijakan the preparation, development, and implementation of
manajemen risiko yang efektif untuk mengidentifikasi, effective risk management policies to identify, measure,
mengukur, memantau, dan mengendalikan risiko; monitor, and control risks;
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2. Mengawasi agar kebijakan manajemen risiko diterapkan 2. Conducting supervision so that the risk management
dengan sebaik-baiknya untuk mengendalikan dan policies are implemented optimally to control and
mengelola semua risiko yang dihadapi Bank; dan manage all risks faced by the Bank; and
3. Melakukan evaluasi dan kajian secara berkala terhadap 3. Periodically evaluating and reviewing risk management
kebijakan manajemen risiko dan memberi saran apabila policies and providing suggestions if changes are
perlu dilakukan perubahan. necessary.
Rapat Komite Manajemen Risiko Risk Management Committee’s Meeting
Sepanjang tahun 2024, Komite Manajemen Risiko telah Throughout 2024, the Risk Management Committee held
melaksanakan rapat sebanyak 4 kali dengan rata-rata 4 meetings with an average meeting attendance rate of
tingkat kehadiran rapat 100,00%. Adapun agenda rapat 100.00%. The agenda of the Risk Management Committee
Komite Manajemen Risiko membahas mengenai hasil meeting was to discuss the results of risk profile assessment
penilaian profil risiko triwulan IV tahun 2023, profil risiko for quarter IV 2023, risk profile for quarter I 2024, risk profile
triwulan I tahun 2024, profil risiko triwulan II tahun 2024, for quarter II 2024, and risk profile for quarter III/2024.
dan profil risiko triwulan III/2024.
Laporan Pelaksanaan Kerja Komite Manajemen Report on the Implementation of Risk
Risiko Management Committee’s Work
Realisasi tugas dan tanggung jawab Komite Manajemen The realization of duties and responsibilities of the Risk
Risiko di tahun 2024 diungkapkan sebagai berikut: Management Committee in 2024 was disclosed as follows:
1. Menyetujui penilaian profil risiko triwulan I, II, III, dan IV 1. Approving risk profile assessment for quarter I, II, III,
tahun 2024; and IV of 2024;
2. Menyetujui penilaian tingkat kesehatan bank; 2. Approving the assessment of the bank’s soundness
rating;
3. Menyetujui penilaian internal capital adequacy 3. Approving the assessment of internal capital adequacy
assessment process; assessment process;
4. Menetapkan risk appetite dan risk tolerance tahun 2025; 4. Determining the risk appetite and risk tolerance for
dan 2025; and
5. Sosialisasi budaya risiko kepada seluruh tingkat 5. Dissemination of the risk culture to all levels of
organisasi. the organization.
Pengembangan Kompetensi Komite Manajemen Competency Development of
Risiko the Risk Management Committee
Sepanjang tahun 2024, anggota Komite Manajemen Risiko Throughout 2024, members of the Risk Management
secara aktif mengikuti berbagai pelatihan dan kegiatan Committee actively attended various training and
pengembangan kompetensi yang berkaitan dengan competency development activities related to risk
manajemen risiko dan tata kelola. Kegiatan tersebut management and governance. These activities included
mencakup pelatihan sertifikasi manajemen risiko, pelatihan risk management certification training, cyber risk
mitigasi risiko siber, serta konferensi nasional terkait mitigation training, and national conferences related to
penguatan sistem manajemen risiko dan governance. strengthening risk management and governance systems.
Partisipasi ini bertujuan untuk memperkuat kapasitas This participation aimed at strengthening the Committee’s
Komite dalam menjalankan fungsi pengawasan dan capacity in carrying out its risk monitoring and control
pengendalian risiko, serta memastikan bahwa penerapan functions, as well as ensuring that the risk management
manajemen risiko di Bank berjalan efektif dan selaras implementation at the Bank was effective and in line with
dengan regulasi yang berlaku. the applicable regulations.
Komite Restrukturisasi Restructuring Committee
Komite Restrukturisasi merupakan komite yang dibentuk Restructuring Committee is a committee established to
untuk membantu Direksi dalam mengevaluasi dan assist the Board of Directors in evaluating and making
memberikan keputusan terkait permohonan restrukturisasi decisions regarding requests for credit restructuring or
atau penyelesaian kredit, dengan tetap mengacu pada settlement, while still referring to the established limits of
batasan kewenangan yang telah ditetapkan. authority.
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Pedoman Kerja Komite Restrukturisasi Restructuring Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Restrukturisasi The implementation of the Restructuring Committee’s
mengikuti pedoman kerja yang berlandaskan pada Peraturan duties and responsibilities follows the charter based on
Otoritas Jasa Keuangan. the Financial Services Authority Regulation.
Struktur dan Keanggotaan Komite Restrukturisasi Structure and Composition of the Restructuring
Committee
Struktur dan keanggotaan Komite Restrukturisasi ditetapkan The structure and composition of the Restructuring Committee
melalui Surat Keputusan Direksi No. 098/SKDIR/X/2024 determined through the Board of Directors’ Decision
tanggal 10 Oktober 2024, yang diuraikan sebagai berikut: Letter No. 098/SKDIR/X/2024 dated October 10, 2023, are
outlined as follows:
Susunan
Structure Diisi oleh Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member).
Chairperson
• Wakil Presiden Direktur; • Vice President Director;
Anggota
• Kepala Bagian Legal dan Remedial; dan • Head of Legal and Remedial Department; and
Members
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis Department.
Pernyataan Independensi Komite Restrukturisasi Statement of Independency of
the Restructuring Committee
Bank memastikan bahwa seluruh anggota Komite The Bank ensures that all members of the Restructuring
Restrukturisasi bertindak dengan penuh independensi dalam Committee act with full independency in performing their
melaksanakan tugas dan tanggung jawabnya. Setiap anggota duties and responsibilities. Each committee member always
komite selalu berpegang pada prinsip profesionalisme dan upholds the principle of professionalism and prioritizes
mengutamakan kepentingan Perseroan, tanpa dipengaruhi the interests of the Company, without being influenced by
oleh intervensi pihak mana pun. any intervention from any party.
Tugas dan Tanggung Jawab Komite Restrukturisasi Duties and Responsibilities of the Restructuring
Committee
Informasi tugas dan tanggung jawab Komite Restrukturisasi Information on duties and responsibilities of the Restructuring
sebagai berikut: Committee is as follows:
1. Memberikan persetujuan atau penolakan usulan 1. Providing approval or rejection of credit restructuring/
restrukturisasi/penyelesaian kredit sesuai dengan batas settlement proposals in accordance with the limits of
wewenang; authority;
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out duties in making credit restructuring/
restrukturisasi/penyelesaian kredit secara profesional, settlement decisions professionally, honestly,
jujur, objektif, cermat, dan saksama; objectively, carefully, and thoroughly;
3. Menolak permintaan dan/atau pengaruh pihak-pihak 3. Refusing requests and/or influence from parties who
yang berkepentingan dengan permohonan atau usulan have an interest in related requests or proposals to give
terkait untuk memberikan persetujuan yang hanya approval that is only a formality; and
bersifat formalitas; dan
4. Mendahulukan kepentingan Perseroan di atas 4. Prioritizing the Company’s interests above personal or
kepentingan pribadi atau keluarga, maupun pihak family interests, as well as of other parties.
lainnya.
Rapat Komite Restrukturisasi Restructuring Committee Meeting
Komite Restrukturisasi tidak memiliki kebijakan khusus The Restructuring Committee does not have any specific
mengenai rapat komite. Setiap keputusan mengenai policy on committee meetings. Every decision regarding
restrukturisasi diambil secara sirkuler dengan persetujuan restructuring is made circularly with 100.00% approval of
100,00% dari anggota komite. the committee members.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Laporan Pelaksanaan Kerja Komite Restrukturisasi Report on the Implementation of Restructuring
Committee’s Work
Sepanjang tahun 2024, Komite Restrukturisasi telah Throughout 2024, the Restructuring Committee carried
menjalankan tugas dan tanggung jawabnya dengan out its duties and responsibilities by providing approval for
memberikan persetujuan atas usulan restrukturisasi proposed credit restructuring, credit settlement, write-off,
kredit, penyelesaian kredit, hapus buku, hapus tagih, serta haircut, and sale of foreclosed assets.
penjualan aset yang diambil alih.
Pengembangan Kompetensi Komite Competency Development of
Restrukturisasi the Restructuring Committee
Selama tahun 2024, Komite Restrukturisasi tidak Throughout 2024, the Restructuring Committee did not
mengikuti kegiatan pengembangan kompetensi dari pihak attend any competency development activities held by
eksternal. Meskipun demikian, Komite telah melakukan external parties. However, the Committee carried out
pengembangan kompetensi mandiri melalui media buku independent competency development through books and/
dan/atau informasi digital. or digital information.
Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Komite Pengadaan Barang dan Jasa merupakan komite The Goods and Services Procurement Committee is
yang dibentuk untuk mendukung Direksi dalam mengelola, a committee established to support the Board of Directors
memastikan efektivitas, dan mengawasi pelaksanaan in managing, ensuring the effectiveness, and supervising
pengadaan barang dan jasa sesuai kebijakan dan prosedur the implementation of goods and services procurement in
Perseroan. accordance with the policies and procedures at the Company.
Pedoman Kerja Komite Pengadaan Barang dan Goods and Services Procurement Committee
Jasa Charter
Komite Pengadaan Barang dan Jasa melaksanakan The Goods and Services Procurement Committee carries
tugasnya berdasarkan pedoman kerja yang disusun sesuai out its duties based on the charter prepared in accordance
dengan Peraturan Otoritas Jasa Keuangan. with the Financial Services Authority Regulation.
Struktur dan Keanggotaan Komite Pengadaan Structure and Composition of the Goods and
Barang dan Jasa Services Procurement Committee
Susunan dan anggota Komite Pengadaan Barang The structure and members of the Goods and Services
dan Jasa ditetapkan melalui Surat Keputusan Direksi Procurement Committee are determined through the Board
No. 102/SKDIR/X/2024 tanggal 30 Oktober 2024 dengan of Directors’ Decision Letter No. 102/SKDIR/X/2024 dated
rincian sebagai berikut: October 30, 2024, with the following details:
Susunan Diisi oleh
Structure Held by
Ketua
Wakil Presiden Direktur Vice President Director
Chairperson
Sekretaris
Kepala Divisi HRM, Premises & Services Head of HRM, Premises & Service Division
Secretary
• Presiden Direktur; • President Director;
• Direktur Consumer, Digital Business & IT; • Consumer, Digital Business & IT Director;
Anggota
• Direktur Compliance & Risk; • Compliance & Risk Director;
Member
• Direktur Operation, Finance & Treasury; dan • Operation, Finance & Treasury Director; and
• Kepala Divisi Finance & Accounting. • Head of Finance & Accounting Division.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pernyataan Independensi Komite Pengadaan Statement of Independency of the Goods and
Barang dan Jasa Services Procurement Committee
Dalam memastikan kinerja yang optimal, Perseroan In ensuring an optimal performance, the Company
menjamin independensi seluruh anggota Komite Pengadaan guarantees the independency of all members of the Goods
Barang dan Jasa dalam melaksanakan tugas dan tanggung and Services Procurement Committee in performing their
jawabnya. Seluruh anggota selalu menjalankan perannya duties and responsibilities. All members always carry out
secara profesional dengan mengutamakan kepentingan their roles professionally by prioritizing the interests of
Perseroan tanpa dipengaruhi oleh intervensi dari pihak luar. the Company without being influenced by any intervention
from any external parties.
Tugas dan Tanggung Jawab Komite Pengadaan Duties and Responsibilities of the Goods and
Barang dan Jasa Services Procurement Committee
Tugas dan tanggung jawab Komite Pengadaan Barang dan The duties and responsibilities of the Goods and Services
Jasa sebagai berikut: Procurement Committee are as follows:
1. Memiliki tanggung jawab atas pengadaan dan penjualan 1. Having responsibility for procurement and sale of goods
barang dan jasa yang dilakukan; and services;
2. Memiliki tanggung jawab atas spesifikasi dan mutu 2. Having responsibility for specifications and quality of
barang yang dibeli; purchased goods;
3. Memastikan setiap pengadaan barang dan jasa 3. Ensuring that every procurement of goods and services
mengacu pada anggaran yang telah ditetapkan; refers to the established budget;
4. Melakukan negosiasi harga untuk memperoleh harga 4. Negotiating prices to obtain optimal price; and
yang optimal; dan
5. Melaksanakan pengadaan dan penjualan sesuai 5. Carrying out procurement and sale according to
ketentuan. provisions.
Rapat Komite Pengadaan Barang dan Jasa Goods and Services Procurement
Committee Meeting
Sepanjang tahun 2024, Komite Pengadaan Barang dan Throughout 2024, the Goods and Services Procurement
Jasa telah melaksanakan rapat sebanyak 3 kali dengan Committee held 3 meetings with an average meeting
tingkat kehadiran rata-rata 100,00%. Agenda rapat tersebut attendance rate of 100.00%. The meeting agenda included
mencakup pembahasan terkait pengadaan sales force discussions related to procurement of sales force through
melalui pihak outsource serta kerja sama dengan pihak outsourcing parties and cooperation with headhunters and
headhunter dan penyedia jasa assesment. assessment service providers.
Laporan Pelaksanaan Kerja Komite Pengadaan Report on the Implementation of the Goods and
Barang dan Jasa Services Procurement Committee’s Work
Sepanjang tahun 2024, Komite Pengadaan Barang dan Throughout 2024, the Goods and Services Procurement
Jasa telah melaksanakan berbagai tugas dan tanggung Committee carried out various duties and responsibilities,
jawabnya, antara lain: including:
1. Notulen rapat tanggal 25 Januari 2024 terkait kerja 1. Minutes of the meeting dated January 25, 2024, regarding
sama dengan pihak headhunter dan penyedia jasa cooperation with headhunters and assessment service
assesment; providers;
2. Notulen rapat tanggal 25 Januari 2024 terkait pengadaan 2. Minutes of the meeting dated January 25, 2024, regarding
sales force melalui perusahaan outsource; dan the procurement of sales force through outsourcing
companies; and
3. Notulen rapat tanggal 28 Januari 2024 terkait lanjutan 3. Minutes of the meeting dated January 28, 2024, regarding
pembahasan pengadaan sales force melalui perusahaan the continuation of discussion on the procurement of
outsource. sales force through outsourcing companies.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Pengembangan Kompetensi Komite Pengadaan Competency Development of the Goods and
Barang dan Jasa Services Procurement Committee
Sepanjang tahun 2024, anggota Komite Pengadaan Barang Throughout 2024, members of Goods and Services
dan Jasa telah mengikuti berbagai program pengembangan Procurement Committee attended various competency
kompetensi yang relevan dengan peran dan tanggung development programs relevant to their roles and
jawabnya. Program tersebut mencakup pelatihan dan seminar responsibilities. Such programs included training and
di bidang manajemen risiko, strategi kepatuhan, pengadaan, seminars in risk management, compliance strategies,
serta aspek hukum dan perpajakan yang berkaitan dengan procurement, as well as legal and tax aspects related to the
proses pengadaan barang dan jasa. Kegiatan ini diikuti secara goods and services procurement process. These activities
aktif sebagai bagian dari komitmen penguatan tata kelola dan were actively attended as part of the commitment to
peningkatan kapabilitas anggota komite dalam mendukung strengthening governance and improving the capabilities of
kelancaran operasional serta pengambilan keputusan strategis committee members in supporting the smooth operations
yang lebih baik. and better strategic decision-making.
ORGAN PENDUKUNG DIREKSI
Board of Directors’ Supporting Organs
Dalam melaksanakan tanggung dan jawabnya, Direksi In carrying out its responsibilities, the Board of Directors
didukung oleh berbagai unit kerja, termasuk Sekretaris is supported by various divisions, including Corporate
Perusahaan dan Satuan Kerja Audit Intern yang berkontribusi Secretary and Internal Audit Division, which give contribution
melalui pemberian saran dan rekomendasi strategis untuk by providing strategic advice and recommendations to
mendukung kebijakan dan keputusan yang diambil. support the policies adopted and decisions made.
Sekretaris Perusahaan Corporate Secretary
Bank senantiasa membangun dan memelihara komunikasi The Bank constantly establishes and maintains good
yang baik dengan Pemegang Saham, regulator, dan pemangku communication with Shareholders, regulators, and
kepentingan lainnya. Dalam hal ini, Bank telah memiliki other stakeholders. As such, the Bank has a Corporate
Sekretaris Perusahaan yang memiliki peranan penting dalam Secretary with important role in ensuring smooth and good
memastikan kelancaran komunikasi yang baik antara Bank communication between the Bank and its stakeholders, as
dengan para pemangku kepentingan serta memastikan well as ensuring the submission of information in a timely
terselenggaranya penyampaian informasi secara tepat waktu and accurate manner to all stakeholders.
dan akurat kepada seluruh pemangku kepentingan.
Pedoman Kerja Sekretaris Perusahaan Corporate Secretary Charter
Pelaksanaan tugas dan tanggung jawab Sekretaris The implementation of Corporate Secretary’s duties and
Perusahaan berdasarkan panduan yang diatur dalam responsibilities is based on the guidelines stipulated in
Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 the Financial Services Authority Regulation No. 35/POJK.04/2014
tentang Sekretaris Perusahaan. on Corporate Secretary.
Struktur Organisasi Sekretaris Perusahaan Corporate Secretary’s Organizational Structure
Sekretaris Perusahaan merupakan bagian dari struktur Corporate Secretary is part of the organizational structure
organisasi yang berada langsung di bawah Direksi, dengan that is directly under the Board of Directors, with
tanggung jawab pelaksanaan tugas yang dilaporkan the responsibility for its duty implementation directly
langsung kepada Presiden Direktur. Pada tahun 2024, posisi reported to the President Director. In 2024, the position
Sekretaris Perusahaan dijabat oleh Febrina K Savitri, sesuai of Corporate Secretary was held by Febrina K Savitri, in
dengan Surat Keputusan Direksi No. 339/SKDIR-SDM/XII/17 accordance with the Board of Directors’ Decision Letter
tanggal 4 Desember 2017. No. 339/SKDIR-SDM/XII/17 dated December 4, 2017.
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Profil Sekretaris Perusahaan Profile of Corporate Secretary
Febrina Kenya Savitri
Sekretaris Perusahaan
Corporate Secretary
Warga Negara Indonesia, lahir pada tahun 1973, berdomisili Indonesian citizen, born in 1973, domiciled in Jakarta. Serves
di Jakarta. Menjabat sebagai Sekretaris Perusahaan periode as Company Secretary for the 2017-present period based on
2017-sekarang berdasarkan Surat Keputusan Direksi Board of Directors’ Decision Letter No. 339/SKDIR-SDM/XII/17
No. 339/SKDIR-SDM/XII/17 tanggal 4 Desember 2017. dated December 4, 2017.
Meraih gelar Sarjana Manajemen Informatika dari Universitas Obtained Bachelor degree in Informatics Management from
Gunadarma. Sebelumnya beliau pernah menjabat sebagai Gunadarma University. Previously, she served as Account
Account Officer di Bank Artha Graha (1999-2007), Branch Officer at Bank Artha Graha (1999-2007), Branch Manager at
Manager Bank MNC International (2007-2016), dan Branch Bank MNC International (2007-2016), and Branch Manager
Manager Bank Ganesha (2016-2017). Saat ini, beliau tidak at Bank Ganesha (2016-2017). Currently, she has no
memiliki rangkap jabatan di perusahaan lainnya. Beliau concurrent positions in other companies. She does not have
tidak memiliki hubungan keuangan, kepengurusan, dan any financial, management, and family relationship with
kekeluargaan dengan anggota Dewan Komisaris, anggota members of Board of Commissioners, members of Board of
Direksi, serta Pemegang Saham Utama dan Pengendali. Directors, and Main and Controlling Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities of
Sekretaris Perusahaan the Corporate Secretary
Sekretaris Perusahaan memiliki tugas dan tanggung jawab The Corporate Secretary has duties and responsibilities
sebagai berikut: as follows:
1. Mengikuti perkembangan pasar modal, khususnya 1. Updating the capital market developments, particularly
peraturan perundang-undangan yang berlaku di bidang the prevailing laws and regulations in the capital market
pasar modal; sector;
2. Memberikan masukkan kepada Dewan Komisaris dan 2. Providing input to the Board of Commissioners and
Direksi dalam rangka mematuhi ketentuan peraturan Board of Directors in order to comply with the provisions
perundangan-undangan di bidang pasar modal; of laws and regulations in the capital market sector;
3. Membantu Dewan Komisaris dan Direksi dalam 3. Assisting the Board of Commissioners and Board of
pelaksanaan GCG yang meliputi: Directors in implementing GCG, which includes:
a. Keterbukaan informasi kepada masyarakat a. Information disclosure to the public, including
termasuk ketersediaan informasi pada situs web the availability of information on the Company’s
Perseroan; website;
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
b. Penyampaian laporan kepada regulator secara tepat b. Timely submission of reports to regulators;
waktu;
c. Penyelenggaraan dan dokumentasi RUPS; dan c. Organizing and documenting the GMS; and
d. Penyelenggaraan dan dokumentasi rapat Dewan d. Organizing and documenting the Board of Directors’
Komisaris dan atau rapat Direksi; and/or Board of Commissioners’ meetings;
4. Menjadi penghubung antara Perseroan dengan 4. Becoming a liaison between the Company and
Pemegang Saham, Otoritas Jasa Keuangan, dan Shareholders, the Financial Services Authority, and
pemangku kepentingan lainnya; other stakeholders;
5. Mengoordinasikan penyusunan, penerbitan, dan 5. Coordinating the preparation, publication, and
pendistribusian laporan tahunan dan laporan distribution of the Company’s annual report;
keberlanjutan Perseroan;
6. Menyusun strategi komunikasi kepada publik dan 6. Developing a communication strategy to the public and
media sesuai sasaran, sehingga dapat memberikan media according to the target, so that it can contribute
kontribusi bagi peningkatan citra dan menjaga reputasi to improving the image and maintaining the Company’s
Perseroan; reputation;
7. Melaksanakan kegiatan tanggung jawab sosial perusahaan 7. Carrying out social responsibility activities in accordance
sesuai dengan sasaran yang telah direncanakan; dan with the planned goals; and
8. Menjaga kerahasiaan, kecuali dalam rangka memenuhi 8. Maintaining confidentiality, except in complying with
kewajiban sesuai dengan peraturan perundang- the applicable laws and regulations.
undangan yang berlaku.
Laporan Pelaksanaan Kerja Report on the Implementation of
Sekretaris Perusahaan Corporate Secretary’s Work
Selama tahun 2024, Sekretaris Perusahaan telah Throughout 2024, the Corporate Secretary carried out
menjalankan berbagai kegiatan penting sebagai bagian dari various important activities as part of its duties and
pelaksanaan tugas dan tanggung jawabnya, antara lain: responsibilities’ implementation, including:
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2024
Type of Activities and Details Implementation of in 2024
Aktivitas Bank Sebagai Perusahaan Terbuka
Bank Activities as a Public Company
Melaksanakan RUPS, Pelaksanaan RUPS Luar Biasa:
memenuhi ketentuan Peraturan Dilaksanakan pada tanggal 8 Maret 2024 dengan mata acara: Persetujuan pengubahan susunan pengurus Perseroan.
Otoritas Jasa Keuangan
No. 15/POJK.04/2020 tentang Rencana Pelaksanaan RUPS Tahunan Tahun 2023:
dan Penyelenggaraan Rapat Umum Dilaksanakan pada tanggal 29 Mei 2024 dengan mata acara:
Pemegang Saham Perusahaan Terbuka 1. Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan Laporan Tugas
Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2023
dan penetapan penggunaan laba bersih Perseroan tahun buku 2023;
2. Penunjukan Akuntan Publik lndependen untuk mengaudit Laporan Keuangan Tahunan Perseroan tahun
buku 2024;
3. Pengangkatan para anggota Direksi dan Dewan Komisaris Perseroan dan penetapan tugas, wewenang,
besarnya gaji dan tunjangan lainnya bagi para anggota Direksi Perseroan serta penetapan honorarium dan
tunjangan lainnya bagi para anggota Dewan Komisaris Perseroan; dan
4. Laporan Realisasi Penggunaan Dana dalam rangka Penambahan Modal dengan Hak Memesan Efek Terlebih
Dahulu II (PMHMETD II).
Implementation of Extraordinary GMS:
Conducting GMS, in accordance with Held on March 8, 2024, with the agenda - item: Approval of changes to the composition of the Company’s
the provisions of Financial Services management.
Authority Regulation No. 15/
POJK.04/2020 on Planning and Organizing Implementation of the 2023 Annual GMS:
General Meeting of Shareholders of Public Held on May 29, 2024, with the agenda - item:
Companies 1. To approve the Annual Report, including to ratify the Annual Financial Statements and the Board of
Commissioners’ Supervisory Report for the financial year ending December 31, 2023, and to appropriate
the use of the Company’s net profit for the 2023 financial year;
2. To appoint an Independent Public Accountant to audit the Company’s Annual Financial Statements for
the 2024 financial year;
3. To appoint members of the Company’s Board of Directors and Board of Commissioners and determine duties,
authorities, amount of salary, and other benefits for members of the Board of Directors, and determine
the honorarium and other benefits for members of the Board of Commissioners; and
4. To report the Realization of Use of Proceeds in the framework of Capital Increase with Pre-emptive Rights II
(PMHMETD II).
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Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2024
Type of Activities and Details Implementation of in 2024
Penyelenggaraan Paparan Publik Bank tidak menyelenggarakan paparan publik secara langsung, melainkan menyampaikan materi paparan
publik bersamaan dengan Laporan Keuangan Bank. Adapun agenda yang disampaikan dalam materi tersebut
meliputi:
1. Sekilas mengenai Bank Ganesha;
2. Penyampaian kinerja keuangan; dan
3. Informasi terkait kebijakan manajemen.
Organizing Public Expose The Bank did not organize a public expose directly, but rather delivered public expose material together with
the Bank’s Financial Statements. The agenda presented in the material included:
1. A brief overview of Bank Ganesha;
2. Submission of financial performance; and
3. Information related to management policies.
Penyusunan Laporan Tahunan dan Mengoordinasikan penyusunan, penerbitan, dan pendistribusian Laporan Tahunan dan Laporan Keberlanjutan
Laporan Keberlanjutan Tahun 2023 Bank.
Preparing the 2023 Annual Report and Coordinating the preparation, publication, and distribution of the Bank’s Annual Report and Sustainability
Sustainability Report Report.
Menjadi Penghubung antara Perseroan 1. Melakukan pelaporan secara berkala dan non berkala kepada Otoritas Jasa Keuangan Pengawasan dan
dengan Pemegang Saham, Otoritas Jasa Pasar Modal, Bursa Efek Indonesia, dan Lembaga Penjamin Simpanan, baik melalui surat (hardcopy)
Keuangan, dan Pemangku Kepentingan maupun situs web/online (softcopy); dan
Lainnya 2. Menyiapkan proses fit and proper bagi calon Komisaris Independen dan calon Wakil Direktur Utama, dan hal
lainnya yang terkait.
Becoming a liaison between the Company 1. Conducting periodic and non-periodic reporting to the Financial Services Authority of Capital Market
and Shareholders, the Financial Services Supervision, Indonesia Stock Exchange, and the Deposit Insurance Corporation, both by correspondence
Authority, and Other Stakeholders (hardcopy) and website/online (softcopy); and
2. Preparing the fit and proper process for candidates of Independent Commissioner and candidates for Vice
President Director, and other related matters.
Aktivitas Komunikasi Korporasi
Corporate Communication Activities
Media Relation Membina hubungan baik dengan media untuk memperoleh dukungan atas aktivitas yang memerlukan
publikasi, seperti RUPS, laporan keuangan, penghargaan, peluncuran produk baru, dan lainnya.
Establishing good relations with the media to obtain support for activities requiring publication, such as GMS,
financial statements, awards, new product launches, and others.
Publikasi Menyiapkan materi publikasi atau siaran pers terkait kegiatan Bank, baik melalui media, situs web Bank,
maupun media sosial.
Publication Preparing publication materials or press releases related to the Bank’s activities, including through media,
the Bank’s website, and social media.
Media Monitoring Memantau pemberitaan di media yang berkaitan dengan Bank Ganesha atau isu-isu penting lainnya seputar
perbankan.
Monitoring media coverage related to Bank Ganesha or other important issues related to banking.
Koordinasi Kegiatan Internal Perusahaan Melakukan koordinasi dengan unit kerja yang terkait guna mendukung pelaksanaan kegiatan internal.
Coordination of Internal Company Coordinating with relevant divisions to support the implementation of internal activities.
Activities
Pengelolaan Situs Web Perusahaan Memastikan konten situs web selalu sesuai dengan Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik.
Company Website Management Ensuring that website content is always in accordance with Financial Services Authority Regulation
No. 8/POJK.04/2015 on Website of Issuers or Public Companies.
Pendistribusian Informasi atau Dokumen 1. Mendistribusikan informasi atau dokumen perusahaan yang dibutuhkan dalam bentuk softcopy kepada
Perusahaan seluruh internal Bank; dan
2. Menyampaikan informasi terkait corporate, sosialisasi, kampanye kepada internal Bank melalui e-mail blast.
1. Distributing required company information or documents in softcopy form to all internal Bank; and
Distributing Company Information or 2. Conveying information related to corporate, dissemination, campaigns to internal Bank via e-mail blast.
Documents
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2024
Type of Activities and Details Implementation of in 2024
Aktivitas Kesekretariatan
Secretarial Activities
Melakukan Koordinasi untuk Pelaksanaan 1. Sepanjang tahun 2024, telah dilaksanakan rapat Direksi sebanyak 26 kali yang seluruhnya didokumentasikan
Rapat Direksi bersama Dewan Komisaris dalam Notulen Rapat; dan
2. Sepanjang tahun 2024, juga telah dilaksanakan rapat Direksi bersama Dewan Komisaris sebanyak 5 kali, dan
seluruhnya didokumentasikan dalam Notulen Rapat.
Coordinating the Implementation of 1. Throughout 2024, a total of 26 meetings of Board of Directors were held, all of which were documented in the
Board of Directors Meetings with the Minutes of Meeting; and
Board of Commissioners 2. Throughout 2024, a total of 5 meetings of Board of Directors with Board of Commissioners were also held, all
of which were documented in the Minutes of Meeting.
Lain-lain Melakukan review dan pemantauan terhadap reminder pelaporan rutin melalui sistem.
Others Reviewing and monitoring routine reporting reminders through the system.
Aktivitas Lainnya
Other Activities
Penyelenggaraan Kegiatan Tanggung 1. Pemberian sumbangan sembako kepada fakir miskin dalam rangka bulan Ramadan 1445 H sebesar
Jawab Sosial Perusahaan Rp30.000.000,- pada 1 April 2024;
2. Pembagian bingkisan berupa paket sembako kepada pegawai outsourcing dalam rangka Idulfitri 1445 H
sebesar Rp12.750.000,- pada April 2024;
3. Donasi untuk pembelian karpet Masjid Taman Firdaus sebesar Rp5.000.000,- pada 16 Oktober 2024; dan
4. Pemberian tali kasih dan pemeriksaan kesehatan bagi Gen 1 sebesar Rp25.000.000,- pada
14 November 2024.
Organizing Corporate Social 1. Provision of staple food donations to the needy in the month of Ramadan 1445 H amounting to Rp30,000,000
Responsibility Activities on April 1, 2024;
2. Distribution of staple food packages to outsourcing employees in the context of Eid al-Fitr 1445 H amounting
to Rp12,750,000 in April 2024;
3. Donation for the purchase of carpets for Taman Firdaus Mosque amounting to Rp5,000,000 on
October 16, 2024; and
4. Provision of a token of affection and health check for Gen 1 amounting to Rp25,000,000 on November 14, 2024.
Penyelenggaraan Kegiatan Literasi dan Literasi Keuangan:
Edukasi Keuangan Bank Ganesha mengadakan kegiatan Bank Goes to School di Sekolah Dasar Sumbangsih Grogol, Jakarta Barat,
pada 13 Juni 2024.
Inklusi Keuangan:
1. Kerja sama penyaluran kredit kepada fintech sebagai upaya memperluas akses terhadap lembaga, produk,
dan/atau layanan keuangan kepada target konsumen, termasuk penambahan kerja sama dengan berbagai
pihak lain sepanjang tahun 2024;
2. Kegiatan promo berhadiah dalam rangka ulang tahun Bank Ganesha yang diselenggarakan sepanjang
bulan April 2024; dan
3. Partisipasi dalam program Bulan Inklusi Keuangan selama Oktober 2024.
Implementation of Financial Literacy and Financial Literacy:
Education Activities Bank Ganesha held Bank Goes to School activity at Elementary School Sumbangsih Grogol, West Jakarta, on
June 13, 2024.
Financial Inclusion:
1. Cooperation in lending to fintech as an effort to expand access to financial institutions, products, and/or
services to target consumers, including additional cooperation with various parties throughout 2024;
2. Promotional activities with prizes in the context of Bank Ganesha’s anniversary held throughout April 2024;
and
3. Participation in Financial Inclusion Month program during October 2024.
Lain-lain 1. Acara Syukuran Tahun Baru 2024, 3 Januari 2024;
2. Pembukaan KC Thamrin Nine, 8 Januari 2024;
3. Acara Ulang Tahun Ganesha ke-32, 30 April 2024;
4. Kerja sama dengan GELI, 1 Agustus 2024;
5. Acara Gebyar Hari Kemerdekaan Republik Indonesia ke-79, 16 Agustus 2024;
6. Hari Pelanggan Nasional, 4 September 2024;
7. Sosialisasi Penerapan Sertifikat Elektronik, 14 September 2024; dan
8. Pembukaan KCP Puri, 23 Desember 2024.
Others 1. New Year’s Thanks giving Event 2024, January 3, 2024;
2. Opening of KC Thamrin Nine, January 8, 2024;
3. Ganesha’s 32nd Birthday Event, April 30, 2024;
4. Cooperation with GELI, August 1, 2024;
5. Celebration of the 79th Independence Day of the Republic of Indonesia, August 16, 2024;
6. National Customer Day, September 4, 2024;
7. Dissemination of Electronic Certificate Implementation, September 14, 2024; and
8. Opening of KCP Puri, December 23, 2024.
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Jenis Kegiatan dan Rincian Pelaksanaan Tahun 2024
Type of Activities and Details Implementation of in 2024
Penghargaan 1. The Best Indonesia Enterprise Risk Management Award VI dari Economic Review, 18 Januari 2024.
2. The Best Indonesia GCG Award dari Economic Review, 22 Februari 2024.
3. The Best Indonesia Finance for - Public Company Platinum Award (Very Excellent) dari Economic Review,
12 Agustus 2024.
4. Infobank Award dari Infobank Media Group, 29 Agustus 2024.
5. Best Bank Performance of MSMEs Loans Awards dari Majalah Peluang, 9 September 2024.
6. The Best Performance Bank KBMI I dari Bisnis Indonesia, 18 September 2024
7. The Best Indonesia Annual Report Award dari Economic Review, 11 Oktober 2024.
8. The Finance Award dari The Finance, 22 Oktober 2024.
9. The Best Indonesia IT & Digital Operational Excellence Award dari Economic Review, 21 November 2024.
10. Infobank Top 100 CEO & 200 Future Leaders Awards dari Infobank, 29 November 2024.
11. Bank Ganesha berhasil mempertahankan Sertifikasi Sistem Manajemen Mutu ISO 9001:2015 setelah melalui
pelaksanaan audit surveillance Sistem Manajemen Mutu pada bulan Juli 2024.
Awards 1. The Best Indonesia Enterprise Risk Management Award VI from Economic Review, January 18, 2024.
2. The Best Indonesia GCG Award from Economic Review, February 22, 2024.
3. The Best Indonesia Finance for - Public Company Platinum Award (Very Excellent) from Economic Review,
August 12, 2024.
4. Infobank Award from Infobank Media Group, August 29, 2024.
5. Best Bank Performance of MSMEs Loans Awards from Peluang Magazine, September 9, 2024.
6. The Best Performance Bank KBMI I from Bisnis Indonesia, September 18, 2024
7. The Best Indonesia Annual Report Award From Economic Review, October 11, 2024.
8. The Finance Award from The Finance October 22, 2024.
9. The Best Indonesia IT & Digital Operational Excellence Award from Economic Review, November 21, 2024.
10. Infobank Top 100 CEO & 200 Future Leaders Awards from Infobank, November 29, 2024.
11. Bank Ganesha managed to maintain the ISO 9001:2015 Quality Management System Certification after
undergoing a Quality Management System surveillance audit in July 2024.
Pengembangan Kompetensi Sekretaris Competency Development of the Corporate
Perusahaan Secretary
Pada tahun 2024, Sekretaris Perusahaan secara aktif In 2024, the Corporate Secretary actively attended various
mengikuti berbagai program pengembangan kompetensi competency development programs to support its duty
untuk menunjang pelaksanaan tugasnya yang diuraikan implementation, which were outlined as follows:
sebagai berikut:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Workshop Business Process Mapping Januari
PT Prima Karya Sarana Sejahtera
Workshop of Business Process Mapping January
Training Pencegahan Tindak Pidana Pencucian Uang, Pencegahan
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi
Senjata Pemusnah Massal Februari
Andara Sarana
Training on Preventing Money Laundering, Counter-Terrorist February
Financing, and Counter-Proliferation Financing of Weapons of Mass
Destruction
Refreshment Sertifikasi Manajemen Risiko - Jenjang 5 Mei Maisa Edukasi
Refreshment of Risk Management Certification - Level 5 May Maisa Education
Sosialisasi Key Performance Indicator (KPI) Cabang Mei
Internal Bank Ganesha
Dissemination of Key Performance Indicators (KPIs) at Branch May
Bimbingan Resertifikasi Manajemen Risiko II Juni
Internal Bank Ganesha
Briefing of Recertification of Risk Management II June
Bimbingan Resertifikasi Manajemen Risiko VI Juni
Internal Bank Ganesha
Briefing of Recertification of Risk Management VI June
Lembaga Sertifikasi Profesi Lembaga
Sertifikasi dan Resertifikasi Manajemen Risiko Juni Sertifikasi Profesional Perbankan (LSP LSPP)
Certification and Recertification of Risk Management June Professional Certification Institute of Banking
Professional Certification Institute (LSP LSPP)
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 5 Tahun 2024,
Peraturan Otoritas Jasa Keuangan Penerapan Strategi Anti-Fraud,
Peraturan Otoritas Jasa Keuangan Transparansi dan Publikasi Suku
Bunga Dasar Kredit oleh Bank Umum Konvensional
Juli
Dissemination of Financial Services Authority Regulation No. 5 of Internal Bank Ganesha
July
2024, Financial Services Authority Regulation of Implementation
of Anti-Fraud Strategy, Financial Services Authority Regulation of
Transparency and Publication of Prime Lending Rate by Conventional
Commercial Banks
Conference “Indonesia Finance Award” 2024 Agustus
Economic Review
Conference of “Indonesia Finance Award” 2024 Agustus
Sosialisasi Produk Asuransi Kesehatan Equity (Batch I) Oktober
Equity Life Indonesia
Dissemination of Equity Health Insurance Product (Batch I) October
Sosialisasi Kebijakan Terkini Oktober
Internal Bank Ganesha
Dissemination of Current Policies October
Training Problem Solving & Decision Making November
Mahaka Institute
Training of Problem Solving & Decision Making November
Training Teamwork dan Komunikasi Inter & Intra Departement (Direktorat
Presiden Direktur & Direktorat Operation, Keuangan & Tresuri)
Oktober
Training Teamwork and Inter & Intra Department Communication Ombojourney
October
(Directorate of President Director & Directorate of Operation, Finance
& Treasury)
Satuan Kerja Audit Intern Internal Audit Division
Sebagai third line of defense, Satuan Kerja Audit Intern As the third line of defense, Internal Audit Division is
bertanggung jawab melaksanakan fungsi audit internal di responsible for carrying out internal audit function in
Perseroan. Selain itu, Satuan Kerja Audit Intern dibentuk the Company. Furthermore, the Internal Audit Division
untuk memberikan pandangan profesional, independen, was established to provide professional, independent, and
dan objektif kepada Presiden Direktur terkait aktivitas objective views to President Director regarding operational
operasional, sekaligus memperkuat pengendalian yang activities, while strengthening integrated control for
terintegrasi agar operasional berjalan optimal dan the operations to run optimally and provide added value to
memberikan nilai tambah bagi Perseroan. the Company.
Piagam Audit Intern Internal Audit Charter
Fungsi Audit Intern dijalankan berdasarkan Piagam Audit The Internal Audit function is carried out based on Internal
Intern yang menjadi pedoman bagi Satuan Kerja Audit Audit Charter which serves as the guideline for Internal Audit
Intern dalam melaksanakan tugasnya. Piagam Audit Intern Division to perform its duties. The Internal Audit Charter is
disusun sesuai dengan Peraturan Otoritas Jasa Keuangan prepared in accordance with Financial Services Authority
No. 1/POJK.03/2019 tentang Penerapan Fungsi Audit Intern Regulation No. 1/POJK.03/2019 on Implementation of
pada Bank Umum serta Peraturan Otoritas Jasa Keuangan Internal Audit Function in Commercial Banks and Financial
No. 56/POJK.04/2015 tanggal 23 Desember 2015 tentang Services Authority Regulation No. 56/POJK.04/2015 dated
Pembentukan dan Pedoman Penyusunan Piagam Unit December 23, 2015, on Establishment and Preparation
Audit Intern. Guidelines of Internal Audit Division Charter.
Piagam Audit Intern telah disahkan oleh Presiden Direktur dan The Internal Audit Charter is ratified by President Director
disetujui oleh Dewan Komisaris atas rekomendasi Komite Audit. and approved by the Board of Commissioners upon the
Piagam Audit Intern mengatur kewenangan akses data, recommendation of Audit Committee. The Internal Audit
dokumen, dan aset Bank untuk memastikan pelaksanaan Charter stipulates the authority to access data, documents,
audit yang efektif. and assets of the Bank to ensure an effective audit
implementation.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Visi dan Misi Satuan Kerja Audit Intern Vision and Mission of the Internal Audit Division
Visi
Vision
Menjadi mitra strategis yang profesional bagi manajemen dalam rangka To become a strategic professional partner for management in implementing
penerapan pengendalian intern, prinsip-prinsip corporate governance, dan internal control, corporate governance principles, and risk management to
manajemen risiko untuk mendukung visi Bank. support the Bank’s vision.
Misi
Mission
1. Memberikan kontribusi positif yang independen dan objektif untuk 1. Provide positive, independent, and objective contributions to drive
mendorong pencapaian visi dan misi Bank dalam rangka pengembangan the achievement of the Bank’s vision and mission for the purpose of
produk dan layanan perbankan digital; developing digital banking products and services;
2. Terwujudnya kondisi Bank yang sehat dan mampu berkembang secara 2. The realization of a sound Bank and capable of developing fairly and properly;
wajar dan baik;
3. Meyakinkan terciptanya sistem informasi yang andal bagi Bank; dan 3. Ensure the creation of a reliable information system for the Bank; and
4. Membantu semua tingkatan manajemen dalam mengamankan kegiatan 4. Assist all management levels in safeguarding the Bank’s operational activities
operasional Bank dengan cara pendekatan sistematis serta rekomendasi by way of a systematic approach and recommendations on areas being
pada area yang dikaji. studied.
Kriteria Satuan Kerja Audit Intern Internal Audit Division Criteria
Anggota Satuan Kerja Audit Intern Bank harus memenuhi Members of the Bank’s Internal Audit Division shall meet
persyaratan berikut: the following requirements:
1. Memiliki integritas dan perilaku yang independen, 1. Have integrity and independent, objective behavior, and
objektif, serta memiliki kompetensi dan profesionalisme have competence and professionalism in carrying out
di dalam pelaksanaan tugasnya; their duties;
2. Memiliki pengetahuan dan pengalaman mengenai 2. Have knowledge and experience regarding technical
teknis audit dan disiplin ilmu lain yang relevan dengan audit and other disciplines relevant to the field of work;
bidang tugasnya;
3. Memiliki pengetahuan tentang peraturan perundang- 3. Have knowledge of the laws and regulations in the capital
undangan di bidang pasar modal dan peraturan market and other related laws and regulations;
perundang-undangan terkait lainnya;
4. Memiliki kecakapan untuk berinteraksi dan berkomunikasi, 4. Have the ability to interact and communicate, both
baik lisan maupun tertulis, secara efektif; verbally and in writing, effectively;
5. Mematuhi standar profesi yang dikeluarkan oleh 5. Comply with professional standards issued by the Internal
asosiasi Satuan Kerja Audit Intern; Audit association;
6. Mematuhi kode etik Audit Intern; 6. Comply with the Internal Audit Division’s code of conducts;
7. Menjaga kerahasiaan informasi dan/atau data 7. Maintain the confidentiality of company information
perusahaan terkait dengan pelaksanaan tugas dan and/or data related to the implementation of Internal
tanggung jawab Satuan Kerja Audit Intern, kecuali Audit’ duties and responsibilities, unless required to
diwajibkan berdasarkan peraturan perundang-undangan comply with laws and regulations or court rulings or
atau penetapan atau putusan pengadilan; decisions;
8. Memahami prinsip GCG yang baik dan manajemen 8. Understand the GCG principles and risk management;
risiko; dan and
9. Bersedia meningkatkan pengetahuan, keahlian, dan 9. Be willing to continuously increase professional
kemampuan profesionalismenya secara terus menerus. knowledge, skill, and capacity.
Kedudukan dan Struktur Organisasi Position and Organizational Structure of
Satuan Kerja Audit Intern the Internal Audit Division
Sebagai bagian integral dari tata kelola perusahaan, Satuan As an integral part of corporate governance, the Internal
Kerja Audit Intern dirancang untuk memberikan assurance Audit Division is designed to provide risk-based assurance
berbasis risiko sekaligus berfungsi sebagai mitra strategis while also functioning as a strategic partner for the
manajemen. Pelaksanaan fungsi Satuan Kerja Audit management. The implementation of Internal Audit Division’s
Intern mengacu pada Peraturan Otoritas Jasa Keuangan functions refers to Financial Services Authority Regulation No.
No. 1/POJK.03/2019 tanggal 28 Januari 2019 tentang 1/POJK.03/2019 dated January 28, 2019, on Implementation
Penerapan Fungsi Audit Intern pada Bank Umum. of Internal Audit Function in Commercial Banks.
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Satuan Kerja Audit Intern dipimpin oleh Kepala Satuan Kerja The Internal Audit Division is chaired by the Head of
Audit Intern yang pengangkatan dan pemberhentiannya Internal Audit Division, whose appointment and dismissal
dilakukan oleh Presiden Direktur dengan persetujuan is carried out by President Director with the approval of
Dewan Komisaris berdasarkan rekomendasi Komite Audit. the Board of Commissioners based on Audit Committe’s
Secara struktural, Satuan Kerja Audit Intern bertanggung recommendations. Structurally, the Internal Audit Division
jawab langsung kepada Presiden Direktur dan dapat is directly responsible to the President Director and is able
berkomunikasi dengan Dewan Komisaris. to communicate with the Board of Commissioners.
Rincian terkait struktur organisasi Satuan Kerja Audit Details related to the organizational structure of Internal
Intern sebagaimana diatur dalam Surat Keputusan Direksi Audit Division, as stipulated in the Board of Directors’
No. 044/SKDIR/VI/2024 tentang Struktur Organisasi PT Bank Decision Letter No. 044/SKDIR/VI/2024 on the Organizational
Ganesha Tbk, sebagai berikut: Structure of PT Bank Ganesha Tbk, are as follows:
Dewan Komisaris Komite Audit
Board of Commissioners Audit Committee
Presiden Direktur
President Director
Satuan Kerja Audit Intern
Internal Audit Division
Bagian Audit Kredit, Operasional,
Bagian Audit Teknologi Informasi
dan Kantor Pusat Bagian Audit Cabang
Information Technology Audit
Credit, Operations, and Head Office Branch Audit Department
Department
Audit Department
Keterangan / Notes:
Melapor/tanggung jawab langsung / Direct report /responsible
Komunikasi tidak langsung / Undirect communication
Pihak yang Mengangkat dan Memberhentikan Party Appointing and Dismissing the Head of
Kepala Satuan Kerja Audit Intern Internal Audit Division
Pengangkatan dan pemberhentian Kepala Satuan Kerja The appointment and dismissal of the Head of Internal Audit
Audit Intern dilakukan oleh Presiden Direktur dengan Division are carried out by President Director with the approval
persetujuan Dewan Komisaris berdasarkan rekomendasi of the Board of Commissioners based on Audit Committe’s
Komite Audit, dan dilaporkan kepada Otoritas Jasa recommendations, and reported to the Financial Services
Keuangan sesuai ketentuan yang berlaku. Authority in accordance with the applicable regulations.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Profil Kepala Satuan Kerja Audit Intern Profile of the Head of Internal Audit Division
Resky Irianawati
Kepala Satuan Kerja Audit Intern
Head of Internal Audit Division
Warga Negara Indonesia, lahir pada tahun 1964. Menjabat Indonesian citizen, born in 1964. Serving as Head
sebagai Kepala Satuan Kerja Audit Intern berdasarkan Surat of Internal Audit Division based on Decision Letter
Keputusan No. 014/SK DIR-SDM/VI/23 tanggal 19 Juni 2023. No. 014/SK DIR-SDM/ VI/23 dated June 19, 2023. Obtained
Meraih gelar Sarjana Hukum dan Magister Manajemen Bachelor of Laws and Master in Management from Diponegoro
dari Universitas Diponegoro. Memiliki pengalaman karier University. Having career experience as Officer Development
sebagai Officer Development Program Staff di Bank Badan Program Staff at a State-Owned Bank and held several
Usaha Milik Negara dan pernah menduduki beberapa positions including Trade Finance Relationship Manager,
jabatan antara lain sebagai Relationship Manager Trade Operational Branch Manager, International Business Vice
Finance, Manager Operational Branch, Vice President President, Investment Services Vice President, Regional
International Business, Vice President Investment Services, Internal Audit Vice President, and also held position as Vice
Vice President Audit Intern Wilayah, dan juga menjabat President of Internal Audit Head Office. Currently, she has no
sebagai Vice President Audit Intern Head Office. Saat ini, concurrent positions in other companies.
beliau tidak memiliki rangkap jabatan di perusahaan lain.
Beliau tidak memiliki hubungan keuangan, kepengurusan, She does not have any financial, management, and family
dan kekeluargaan dengan anggota Dewan Komisaris, relationship with members of Board of Commissioners,
anggota Direksi, serta Pemegang Saham Utama dan members of Board of Directors, and Main and Controlling
Pengendali. Beliau juga tidak memiliki saham baik secara Shareholders. She also does not own shares either
langsung maupun tidak langsung di Bank Ganesha. directly or indirectly in Bank Ganesha.
Jumlah Personel dan Sertifikasi Pegawai Satuan Number of Personnel and Employee Certification
Kerja Audit Intern of the Internal Audit Division
Satuan Kerja Audit Intern menjalankan fungsinya dengan The Internal Audit Division carries out its functions with
dukungan sumber daya manusia yang memiliki kompetensi the support of human resources who have adequate competence
dan kapasitas memadai. Per 31 Desember 2024, komposisi and capacity. As of December 31, 2024, the composition of
Satuan Kerja Audit Intern Bank sebagai berikut: the Bank’s Internal Audit Division was as follows:
Jumlah
Uraian Total Description
(%)
7 orang (39,00%)
Bagian Audit Cabang Branch Audit Department
7 employees (39%)
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Jumlah
Uraian Total Description
(%)
6 orang (33,00%)
Bagian Audit Kredit, Operasional, dan Kantor Pusat 6 employees (33%) Credit, Operations, and Head Office Audit Department
5 orang (28,00%)
Bagian Audit Teknologi Informasi 5 employees (28%) Information Technology Audit Department
Sementara itu, anggota Satuan Kerja Audit Intern yang telah Meanwhile, members of Internal Audit Division who have
memiliki sertifikasi ditunjukkan sebagai berikut: obtained certifications are shown as follows:
Jabatan Sertifikasi Penyelenggara
Position Certification Organizer
Kepala Satuan Kerja Audit Intern Qualified Internal Audit (QIA) Qualified Internal Audit
Head of Internal Audit Division
Badan Nasional Sertifikasi Profesi
Certification Audit Manager
National Professional Certification Agency
Lembaga Sertifikasi Profesi Yayasan Pendidikan Internal Auditor
Certified Practitioner of Internal Audit Professional Certification Institute for Internal Auditor Education
Foundation
Badan Nasional Sertifikasi Profesi
Certification Assessor Audit
National Professional Certification Agency
Certified Secure Computer User EC Council
Sertifikasi Manajemen Risiko – Jenjang 5 Lembaga Sertifikasi Profesi Perbankan
Risk Management Certification – Level 5 Banking Professional Certification Institute
Badan Nasional Sertifikasi Profesi
Certificate of Competence General Banking 3
National Professional Certification Agency
Badan Nasional Sertifikasi Profesi
Certification Assesor of Competence
National Professional Certification Agency
Assesor Certification for Bridge Assessment FED Insight Indonesia
Certified Anti-Fraud Manager Asia Anti Fraud Manajemen
Bagian Audit Cabang Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Branch Audit Department Bank Internal Auditor Banking Professional Certification Institute
Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Risk Management Certification Banking Professional Certification Institute
Certified Secure Computer User EC Council
Sertifikasi Audit Berbasis Aplikasi Audit Kertas
Kerja Substansif
Perbanas Institute
Audit Certification based on Substantive
Working Paper Audit Application
Bagian Audit Kredit, Operasional, dan Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Kantor Pusat Bank Internal Auditor
Credit, Operations, and Head Office Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Audit Department Risk Management Certification
Certified Secure Computer User EC Council
Sertifikasi Audit Berbasis Aplikasi Audit Kertas
Kerja Substansif
Perbanas Institute
Audit Certification based on Substantive
Working Paper Audit Application
Sertifikasi Indonesia Internal Audit Practitioner
Indonesian Certification on Internal Audit Institute of Internal Auditors Indonesia
Practitioner
Bagian Audit Teknologi Informasi Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Information Technology Audit Bank Internal Auditor Banking Professional Certification Institute
Department
Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Risk Management Certification Banking Professional Certification Institute
Certified Secure Computer User EC Council
Certified Ethical Hacker Inixindo
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Internal Audit
Audit Intern Division
Berdasarkan Piagam Audit Intern, tugas dan tanggung Based on Internal Audit Charter, the duties and
jawab Satuan Kerja Audit Intern sebagai berikut: responsibilities of Internal Audit Division are as follows:
1. Menyusun dan melaksanakan rencana Satuan Kerja Audit 1. Preparing and implementing the annual Internal Audit
Intern tahunan yang harus disetujui oleh Presiden Direktur Division plan, which must be approved by the President
dan Dewan Komisaris dengan mempertimbangkan Director and Board of Commissioners, by considering
rekomendasi Komite Audit; the Audit Committee’s recommendations;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan control and risk management systems in accordance
kebijakan Bank; with the Bank’s policies;
3. Melakukan pemeriksaan dan penilaian atas efisiensi dan 3. Examining and evaluating efficiency and effectiveness
efektivitas di bidang keuangan, akuntansi, operasional, in finance, accounting, operations, human resources,
sumber daya manusia, pemasaran, teknologi informasi, marketing, information technology, and other activities;
dan kegiatan lainnya;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada semua information about the activities examined at all levels of
tingkat manajemen; management;
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing audit reports and submitting the reports to
laporan tersebut kepada Presiden Direktur, Dewan the President Director, Board of Commissioners with a
Komisaris dengan tembusan kepada Komite Audit dan copy to the Audit Committee and Director in charge of
Direktur yang membawahi Fungsi Kepatuhan; Compliance Function;
6. Berkoordinasi dengan Komite Audit di dalam kegiatan 6. Coordinating with the Audit Committee in internal audit
audit intern; activities;
7. Menyusun program untuk mengevaluasi mutu kegiatan 7. Developing a program to evaluate the quality of
audit intern yang dilakukan; the internal audit activities carried out;
8. Melakukan pemeriksaan khusus apabila diperlukan: 8. Conducting special audit when required:
a. Terhadap kasus atau masalah pada setiap aspek a. On cases or problems in every aspect and element of
dan unsur kegiatan yang terindikasi fraud dan activity indicating fraud and violations of the code of
pelanggaran code of conduct; conduct;
b. Bertujuan untuk mengungkap modus operandi, b. Aiming to reveal the modus operandi, causes,
penyebab, potensi kerugian, pelaku, dan keterlibatan potential losses, perpetrators, and involvement of
pihak lain; other parties;
c. Melaporkan hasil pemeriksaan khusus kepada c. Reporting the special audit results to the President
Presiden Direktur, Dewan Komisaris dengan Director, Board of Commissioners with a copy to
tembusan kepada Komite Audit dan Direktur yang the Audit Committee and Director in charge of
membawahi fungsi kepatuhan; compliance function;
9. Memantau, menganalisis, dan melaporkan pelaksanaan 9. Monitoring, analyzing, and reporting on the implementation
tindak lanjut perbaikan yang telah disarankan; of follow-up improvements that have been suggested;
10. Menyiapkan laporan pelaksanaan dan pokok-pokok hasil 10. Preparing an implementation report and main audit
audit yang ditandatangani oleh Presiden Direktur dan results signed by the President Director and Independent
Komisaris Independen yang menjadi Ketua Komite Audit Commissioner who is the Head of the Audit Committee
untuk disampaikan kepada Otoritas Jasa Keuangan; to be submitted to the Financial Services Authority;
11. Menyiapkan laporan penerapan anti-fraud setiap 11. Preparing reports on the implementation of anti-fraud
semester untuk disampaikan kepada Otoritas Jasa every semester to be submitted to the Financial Services
Keuangan dan laporan transfer dana terkait dengan Authority and monthly reports of fund transfers related
fraud setiap bulannya untuk disampaikan kepada Bank to fraud to be submitted to Bank Indonesia;
Indonesia;
12. Menguji terhadap penyelenggaraan teknologi informasi 12. Testing the implementation of information technology,
guna meningkatkan efisiensi serta memastikan sistem in order to increase efficiency and ensure that the system
yang dibangun mematuhi pada rencana, kebijakan, built complies with plans, policies, procedures, laws,
prosedur, Undang-undang dan regulasi; and regulations;
13. Memelihara profesionalisme Satuan Kerja Audit Intern 13. Maintaining Internal Audit Division’s professionalism
dengan menambah pengetahuan dan keterampilan by increasing knowledge and skills through continuous
melalui pendidikan yang berkesinambungan; education;
PT Bank Ganesha Tbk
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14. Mengalokasikan semua sumber daya, menyusun jadwal 14. Allocating all resources, arranging audit schedules,
audit, memilih objek yang akan diaudit, menetapkan selecting objects to be audited, determining the range
rentang atau ruang lingkup pekerjaan audit, serta or scope of audit work, and applying all techniques
mengaplikasikan semua teknik yang dibutuhkan untu required to meet audit objectives; and
memenuhi tujuan audit; dan
15. Melakukan koordinasi dengan unit kerja yang melakukan 15. Coordinating with divisions that perform other control
fungsi pengendalian lain. functions.
Ruang Lingkup Satuan Kerja Audit Intern Scope of Work of the Internal Audit Division
Ruang lingkup Satuan Kerja Audit Intern mencakup seluruh The scope of work of the Internal Audit Division covers all
aspek operasional Bank yang secara langsung maupun tidak operational aspects of the Bank which directly or indirectly
langsung memengaruhi pencapaian tujuan Bank dan untuk influence the Bank objectives’ achievement and to
menjaga segenap pemangku kepentingan, yang meliputi: safeguard all stakeholders, which includes:
1. Menilai kepatuhan terhadap regulator dan efektivitas 1. Assessing compliance with regulators and the effectiveness
penerapan sistem pengendalian Intern; of implementing the internal control system;
2. Menerapkan prinsip GCG dan pengelolaan risiko 2. Applying GCG principles and risk management in
pada bidang operasional, perkreditan serta teknologi the operational, credit, and information technology
informasi di kantor pusat, kantor cabang, kantor cabang fields at the head office, branch offices, sub-branch
pembantu, dan kantor kas dalam rangka membantu offices, and cash offices in order to help the Company
perusahaan mencapai tujuannya; achieve its goals;
3. Memberikan assurance kepada para pemangku 3. Providing assurance to stakeholders and regulators;
kepentingan maupun regulator;
4. Melakukan perluasan terhadap objek audit lainnya 4. Expanding other audit objects and fraud cases that
maupun kasus-kasus fraud yang mungkin terjadi may occur or providing assistance to the fraud case
ataupun melakukan pendampingan terhadap proses investigation process;
investigasi kasus fraud;
5. Melakukan on-site audit dan off-site audit dengan 5. Conducting on-site and off-site audits by increasing
meningkatkan pemanfaatan teknologi informasi yang the utilization of information technology, the results of
hasilnya akan dilaporkan kepada Presiden Direktur which will be reported to the President Director with
dengan tembusan kepada Dewan Komisaris, Komite Audit, a copy to the Board of Commissioners, Audit Committee,
dan Direktur yang membawahkan Fungsi Kepatuhan; dan and Director in charge of Compliance Function; and
6. Melaporkan pencapaian rencana kerja tahunan kepada 6. Reporting the achievement of annual work plan to
Presiden Direktur dengan tembusan kepada Dewan the President Director with a copy to the Board of
Komisaris. Commissioners.
Rapat Satuan Kerja Audit Intern Internal Audit Division’s Meeting
Satuan Kerja Audit Intern secara berkala mengadakan The Internal Audit Division regularly holds meetings with
rapat dengan Komite Audit minimal 4 kali dalam 1 periode. the Audit Committee at least 4 times in 1 period. In these
Dalam rapat-rapat tersebut, Satuan Kerja Audit Intern meetings, the Internal Audit Division presents report on
memaparkan laporan laporan Realisasi Rencana Kerja the Realization of Internal Audit Division’s Annual Work
Tahunan Satuan Kerja Audit Intern, Laporan Tindak Lanjut Plan, Follow-up Report on Audit of Internal Audit Division,
Pemeriksaan Satuan Kerja Audit Intern, dan Laporan Hasil and Report on Audit Results of Internal Audit Division.
Audit Satuan Kerja Audit Intern. Sepanjang tahun 2024, Throughout 2024, the attendance level of Internal Audit
tingkat kehadiran Satuan Kerja Audit Intern dalam rapat Division in meetings was recorded as follows:
tercatat sebagai berikut:
Uraian Jumlah Rapat Jumlah Kehadiran
Description (%)
Total Meeting Total Attendance
Pembahasan dengan Komite Audit
12 12 100,00
Discussion with Audit Committee
Pembahasan dengan Direksi
4 4 100,00
Discussion with Board of Directors
Pembahasan dengan Otoritas Jasa Keuangan
1 1 100,00
Discussion with the Financial Services Authority
Pembahasan dengan Kantor Akuntan Publik
1 1 100,00
Discussion with Public Accounting Firm
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Rencana dan Realisasi Pelaksanaan Kerja Satuan Plans and Realization of Work Implementation
Kerja Audit Intern of the Internal Audit Division
Setiap tahun, Satuan Kerja Audit Intern merancang rencana Every year, the Internal Audit Division designs a work plan
kerja sebagai pedoman untuk melaksanakan kegiatan as a guideline for conducting annual audit efficiently.
pemeriksaan tahunan secara efisien. Berikut rincian jumlah The following are details of the number of plans and actual
rencana dan realisasi pemeriksaan oleh Satuan Kerja Audit audits by the Internal Audit Division in 2024:
Intern pada tahun 2024:
Program Kerja Pencapaian
Rencana Audit Realisasi Audit
Work Program Achievement
Audit Plan Audit Realization
(%)
Audit Kantor Cabang 100,00
9 9
Branch Office Audit
Audit Kantor Pusat
10 10 100,00
Head Office Audit
Audit Teknologi Informasi
3 3 100,00
Information Technology Audit
Bank juga secara rutin melaksanakan kaji ulang atas The Bank also periodically reviews the implementation
pelaksanaan kerja Audit Intern untuk memastikan of Internal Audit’s work to ensure its compliance with
kepatuhannya terhadap Standar Pelaksanaan Fungsi Audit the Standards for the Implementation of the Bank’s Internal
Intern Bank. Kaji ulang tersebut yang dilakukan oleh pihak Audit Function. The review is conducted by external parties
eksternal setiap 3 tahun. every 3 years.
Penilaian kinerja Satuan Kerja Audit Intern untuk periode The performance assessment of Internal Audit Division for
1 Juli 2020 hingga 30 Juni 2023 telah dilakukan oleh the period of July 1, 2020, to June 30, 2023, was carried out
pengendali mutu independen dari pihak eksternal, yaitu by an independent quality controller from external party,
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono namely Kanaka Puradiredja, Suhartono Public Accounting
dengan laporan No. RO-031/BGTG-KPS/HS01/VIII/2023 Firm, with report No. RO-031/BGTG-KPS/HS01/VIII/2023
tanggal 8 Agustus 2023. Hasil evaluasi menunjukkan dated August 8, 2023. The evaluation results showed that
bahwa pelaksanaan fungsi Satuan Kerja Audit Intern Bank the implementation of the Bank’s Internal Audit Division
secara umum telah memenuhi Standar Profesional Audit function generally met the Professional Standards for
Intern dan Standar Pelaksanaan Fungsi Audit Intern Bank. Internal Audit and the Implementation Standards for
Laporan tersebut juga telah dilaporkan kepada Otoritas the Bank’s Internal Audit Function. Such report was also
Jasa Keuangan. reported to the Financial Services Authority.
Selanjutnya, penilaian kinerja Satuan Kerja Audit Intern Furthermore, the performance assessment of the Internal
untuk periode 1 Juli 2023 sampai dengan 30 Juni 2026 akan Audit Division for the period of July 1, 2023 to June 30, 2026,
dilaksanakan pada tahun 2026. will be carried out in 2026.
Pengembangan Kompetensi Satuan Competency Development of
Kerja Audit Intern the Internal Audit Division
Satuan Kerja Audit Intern terus meningkatkan kompetensi The Internal Audit Division continues to improve its competency
melalui pelatihan di bidang perbankan, teknologi informasi, through training in banking, information technology, and
dan teknik audit, serta aktif dalam organisasi profesional audit techniques, and actively participating in professional
seperti Institute of Internal Auditors (IIA) dan Ikatan Auditor organizations such as the Institute of Internal Auditors (IIA) and
Intern Bank (IAIB). Berikut program pengembangan yang the Association of Bank Internal Auditors (IAIB). The followings
diikuti di tahun 2024: are development programs attended in 2024:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Refreshment Sertifikasi Manajemen Risiko - Jenjang 4 Januari Maisa Edukasi
Refreshment of Risk Management Certification - Level 4 January Maisa Education
Refreshment Sertifikasi Manajemen Risiko - Jenjang 5 Januari Maisa Edukasi
Refreshment of Risk Management Certification - Level 5 January Maisa Education
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Training Performing An Effective Quality Assessment Februari
Institute of Internal Auditors Indonesia
Training on Performing An Effective Quality Assessment February
Lembaga Sertifikasi Profesi Lembaga
Resertifikasi Manajemen Risiko (Pegawai) Batch II Maret Sertifikasi Profesional Perbankan (LSP LSPP)
Recertification of Risk Management (Employees) Batch III March Professional Certification Institute of Banking
Professional Certification Institute (LSP LSPP)
Training Admin & Business SWIFT with Transaction Screening Service (TSS)
Society for Worldwide Interbank Financial
Training on Admin & Business SWIFT with Transaction Screening April
Telecommunication
Service (TSS)
Refreshment dan Resertifikasi Auditor Mei Maisa Edukasi
Refreshment and Recertification of Auditor May Maisa Education
Training Tools for New Auditors Mei
Institute of Internal Auditors Indonesia
Training of Tools for New Auditors May
Pelatihan dan Resertifikasi ISO 9001:2015 Juni
Transpacific Certifications Limited
Training and Recertification of ISO 9001:2015 June
Training Pembekalan Surveillance Visit Sertifikasi Sistem Manajemen
Keamanan Informasi Juni
Hope Training & Consulting
Briefing Training for Surveillance Visit Information Security June
Management System Certification
Membangun Kepemimpinan Berbasis Spiritual: Pendekatan Holistik
untuk Pertumbuhan dan Keberlanjutan Bisnis Agustus
OJK Institute
Building Spiritual-Based Leadership: A Holistic Approach to Business August
Growth and Sustainability
Lembaga Pengembangan Perbankan
Training Teknik Menulis Laporan Audit Agustus
Indonesia.
Training on Audit Report Writing Technique August
Indonesian Banking Development Institute
How to Prevent Money Laundering and Terrorism Financing September OJK Institute
Sosialisasi Penerapan Sertifikat Elektronik Bapak Sutarmin dan Ibu Hannywati Gunawan
September
Dissemination of Electronic Certificate Implementation Mr. Sutarmin and Mrs. Hannywati Gunawan
Certified Ethical Hacker v13 November Inixindo
Asanka Kreasi Mandiri dan Lembaga
Sertifikasi Profesi Lembaga Sertifikasi
Pembekalan dan Resertifikasi Manajemen Risiko - Jenjang 5 Profesional Perbankan (LSP LSPP)
November
Briefing and Recertification of Risk Management - Level 5
Professional Certification Institute of Banking
Professional Certification Institute (LSP LSPP)
Pembekalan Sertifikasi dan Resertifikasi Manajemen Risiko - Jenjang Ikatan Bankir Indonesia - Banking
4 Competency Center (IBI-BCC)
November
Briefing of Certification and Recertification of Risk Management - Indonesian Bankers Association -
Level 4 BankingCompetency Center (IBI- BCC)
Training Audit Intern pada Bisnis Bank
November MAN & Co Manajemen & Training
Internal Audit Training in Banking Business
Pusat Ilmu Komputer Universitas Indonesia
Training Cobit 2019
November Computer Science Center of
Training of Cobit 2019
Universitas Indonesia
Training Intermediate IT Auditing
November Institute of Internal Auditors Indonesia
Training of Intermediate IT Auditing
Training Problem Solving & Decision Making
November Mahaka Institute
Training of Problem Solving & Decision Making
Lembaga Sertifikasi Profesi Lembaga
Sertifikasi dan Resertifikasi Manajemen Risiko - Jenjang 4 Desember Sertifikasi Profesional Perbankan (LSP LSPP)
Certification and Recertification of Risk Management - Level 4 December Professional Certification Institute of Banking
Professional Certification Institute (LSP LSPP)
Training Communication Skills for Auditors & General Banking Desember
Institute of Internal Auditors Indonesia
Training of Communication Skills for Auditors & General Banking December
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
AKUNTAN PUBLIK
Public Accountant
Penerapan Fungsi Audit Ekstern Implementation of External Audit Function
Pengawasan independen atas aspek keuangan Bank Public Accounting Firm (KAP) conducts audit to examine
dilaksanakan melalui pemeriksaan oleh kantor akuntan publik the Bank’s financial aspects as an independent monitoring.
(KAP). Langkah ini merupakan bagian dari upaya memenuhi This step is part of an effort to comply with Financial Services
Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 Authority Regulation No. 37/POJK.03/2019 on Transparency
tentang Transparansi dan Publikasi Laporan Bank. Akuntan and Publication of Bank Reports. Public accountant is
publik diharapkan dapat menyediakan informasi dan data expected to provide accountable, independent, and
yang akuntabel, independen, serta wajar, khususnya terkait fair information and data, especially those related to
aspek keuangan, operasional, dan kepatuhan terhadap financial aspects, operations, and compliance with
regulasi yang berlaku. the applicable regulations.
Mekanisme Penunjukan Kantor Akuntan Mechanism for Appointing
Publik Public Accounting Firm
Keputusan mengenai penunjukan akuntan publik yang The resolution on the appointment of public accountant
akan melakukan audit terhadap informasi keuangan who will audit the annual historical financial information
historis tahunan harus disetujui oleh RUPS, dengan shall be approved by the GMS, with due observance of
mempertimbangkan usulan dari Dewan Komisaris dan the suggestions from the Board of Commissioners and
Komite Audit. Berdasarkan keputusan RUPS tahun 2024, Audit Committee. Based on the 2024 GMS resolutions,
Bank telah memilih Kantor Akuntan Publik Purwantorno, The Bank has chose Public Accounting Firm Purwantorno,
Sungkoro & Surja (Jaringan Ernst & Young) dengan Akuntan Sungkoro & Surja (Ernst & Young Network) with Public
Publik Christophorus Alvin Kossim untuk melakukan audit Accountant Christophorus Alvin Kossim to audit
atas laporan keuangan Perseroan per 31 Desember 2024, the Company’s financial statements as of December 31, 2024,
serta menentukan honorarium dan persyaratan lainnya and determine the honorarium and other requirements
terkait penunjukan akuntan publik dan kantor akuntan related to the appointment of public accountant and public
publik tersebut dengan memperhatikan rekomendasi dari accounting firm by considering the Audit Committee’s
Komite Audit. recommendations.
Kantor Akuntan Publik, Nama Akuntan, dan Public Accounting Firm, Name of
Fee Periode 5 Tahun Terakhir Accountant, and Fee for the Last 5 Years
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. 9 Pursuant to the Financial Services Authority Regulation
Tahun 2023 tentang Penggunaan Jasa Akuntan Publik dan No. 9 of 2023 on the Use of Public Accountant and Public
Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan, Accounting Firm Services in Financial Services Activities,
penggunaan jasa audit atas informasi historis tahunan the use of audit services for annual historical information from
dari akuntan publik yang sama dibatasi hingga maksimal the same public accountant is restricted with a maximum
3 tahun buku berturut-turut. Berdasarkan ketentuan of 3 consecutive financial years. Based on this provision,
tersebut, Perseroan menyampaikan daftar kantor akuntan the Company submits a list of public accounting firms,
PT Bank Ganesha Tbk
242 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
publik, akuntan publik, dan nilai imbalan jasa (honorarium) public accountants, and honorarium given in regard of
untuk audit Laporan Keuangan Konsolidasian Perseroan auditing the Company’s Consolidated Financial Statements
selama 5 tahun terakhir sebagai berikut: for the last 5 years as follows:
Tahun Buku
Uraian Fiscal Year
Description
2024 2023 2022 2021 2020
Kantor Akuntan Publik Kantor Akuntan Publik Purwantoro, Sungkoro & Surja (Jaringan Ernst Kantor Akuntan Publik Kosasih, Nurdiyaman,
& Young) Mulyadi, Tjahjo & Rekan (Jaringan Crowe)
Public Accounting Firm Purwantoro, Sungkoro & Surja Public Accounting Firm (Ernst & Young Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan
Network) Public Accounting Firm (Crowe Network)
Akuntan Publik
Christophorus Alvin Kossim Tjiong Eng Pin
Public Accountant
Biaya (Rp) Audit: Audit: Audit: Audit: Audit:
Fee (Rp) Rp1.500.000.000,- Rp1.400.000.000,- Rp1.400.000.000,- Rp315.000.000,- Rp415.000.000,-
Non-Audit: Non-Audit: Non-Audit: Non-Audit: Non-Audit:
- - - - -
Jasa Lain yang Diberikan Akuntan Other Services Provided by Accountants
Kantor Akuntan Publik Purwantorno, Sungkoro & Surja Public Accounting Firm Purwantorno, Sungkoro &
(Jaringan Ernst & Young) dengan Akuntan Publik Christophorus Surja (Ernst & Young Network) with Public Accountant
Alvin Kossim hanya melaksanakan audit atas Laporan Christophorus Alvin Kossim only audited the Financial
Keuangan dan tidak memberikan jasa tambahan lainnya. Statements and did not provide any additional services.
Koordinasi Akuntan Publik dengan Coordination of Public Accountant with
Auditor Internal dan Komite Audit Internal Auditor and Audit Committee
Untuk meningkatkan efektivitas proses audit, Bank terus To improve the effectiveness of audit process, the Bank
memperkuat komunikasi antara akuntan publik, auditor continues to strengthen the communication between
internal, dan Komite Audit guna mengatasi berbagai kendala public accountant, internal auditor, and Audit Committee
yang mungkin muncul selama pelaksanaan audit. Langkah to overcome various obstacles that may arise throughout
ini dilakukan untuk memastikan bahwa proses audit the audit. This step is taken to ensure that the audit process
berjalan sesuai standar profesional akuntan, perjanjian runs in accordance with the accountant’s professional
kerja, dan ruang lingkup audit yang telah ditetapkan standards, work agreements, and audit scope determined,
serta dapat diselesaikan tepat waktu. Secara berkala, and to ensure it can be completed in a timely manner.
Bank juga mengadakan pertemuan untuk membahas dan Periodically, the Bank also holds meetings to discuss and
menyelesaikan perbedaan pendapat yang mungkin terjadi settle dissenting opinion that may occur between the public
antara akuntan publik dan auditor internal. accountant and the internal auditor.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
SISTEM MANAJEMEN RISIKO
Risk Management System
Secara konsisten, Bank menerapkan manajemen risiko The Bank consistently implements risk management to
untuk menjaga kesehatan Bank, memastikan kegiatan maintain the Bank’s soundness, ensure that the business
usaha berjalan sesuai dengan risk appetite dan risk activities carried out are in line with risk appetite and
tolerance, serta meningkatkan nilai bagi Pemegang Saham. risk tolerance, and increase values for Shareholders. By
Dengan mengadopsi kerangka manajemen risiko yang adopting the risk management framework that includes
mencakup strategi, struktur organisasi, kebijakan, prosedur, strategy, organizational structure, policy, procedure, and
dan metodologi, Bank mampu mengenali, mengukur, methodology, the Bank is able to identify, measure, monitor,
memantau, mengendalikan, dan melaporkan risiko secara control, and report the risks accurately. Furthermore,
akurat. Selain itu, Bank juga terus mendorong peningkatan the Bank also continues to encourage increased
risk awareness melalui sosialisasi, pelatihan, dan dan risk awareness through dissemination, training, and
program sertifikasi. certification programs.
Dasar Penerapan Sistem Manajemen Risiko Basis of Implementation of Risk Management
System
Penerapan menjalankan manajemen risiko yang dijalankan The implementation of risk management carried out by
Bank berdasarkan regulasi dan perundang-undangan yang the Bank is based on the regulations and laws applicable in
berlaku di Indonesia, antara lain: Indonesia, including:
1. Penerapan Manajemen Risiko 1. Risk Management Implementation
a. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 a. Financial Services Authority Regulation No. 18/
tentang Penerapan Manajemen Risiko bagi Bank POJK.03/2016 on Risk Management Implementation
Umum; dan for Commercial Banks; and
b. Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/ b. Financial Services Authority Circular No. 34/
2016 tentang Penerapan Manajemen Risiko bagi SEOJK.03/2016 on Risk Management Implementation
Bank Umum. for Commercial Banks.
2. Kewajiban Penyediaan Modal Minimum 2. Capital Adequacy Ratio
a. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 a. Financial Services Authority Regulation No. 11/POJK.03/
tentang Kewajiban Penyediaan Modal Minimum 2016 on Capital Adequacy Ratio for Commercial
Bank Umum, beserta perubahannya; dan Banks, along with its amendment; and
b. Surat Edaran Otoritas Jasa Keuangan No. 26/ b. Financial Services Authority Circular No. 26/SEOJK.03/
SEOJK.03/2016 tentang Kewajiban Penyediaan 2016 on Capital Adequacy Ratio according to Risk
Modal Minimum sesuai Profil Risiko dan Pemenuhan Profile and Fulfillment of Capital Equivalency
Capital Equivalency Maintenaned Assets. Maintained Assets.
3. Manajemen Risiko bagi Produk dan Aktivitas Bank 3. Risk Management for Commercial Bank Products and
Umum, antara lain: Activities, among others:
a. Peraturan Otoritas Jasa Keuangan No. 39/POJK.04/2014 a. Financial Services Authority Regulation No. 39/POJK.04/
tanggal 29 Desember 2014 tentang Agen Penjual 2014 dated December 29, 2014, on Mutual Funds
Efek Reksa Dana; Selling Agent;
b. Peraturan Otoritas Jasa Keuangan No. 8/POJK.03/2016 b. Financial Services Authority Regulation
tanggal 26 Januari 2016 tentang Prinsip Kehati- No. 8/POJK.03/2016 dated January 26, 2016,
hatian dalam Melaksanakan Aktivitas Keagenan on Prudential Principles in Carrying out Agency
Produk Keuangan Luar Negeri oleh Bank Umum; Activities for Foreign Financial Products by
Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan No. 9/POJK.03/2016 c. Financial Services Authority Regulation
tanggal 26 Januari 2016 tentang Prinsip Kehati- No. 9/POJK.03/2016 dated January 26, 2016, on
hatian bagi Bank Umum yang Melakukan Prudential Principles for Commercial Banks that
Penyerahan Sebagian Pelaksanaan Pekerjaan Outsource Part of the Work Implementation to
kepada Pihak Lain; Other Parties;
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
d. Peraturan Otoritas Jasa Keuangan No. 57/POJK.03/2016 d. Financial Services Authority Regulation
tanggal 7 Desember 2016 tentang Penerapan No. 57/POJK.03/2016 dated December 7, 2016, on
Manajemen Risiko pada Bank Umum yang Implementation of Risk Management in Commercial
Melakukan Layanan Nasabah Prima; Banks Performing Prime Customer Services;
e. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 e. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Anti dated June 14, 2023, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Laundering and Counter-Terrorist Financing, and
Terorisme, dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of Weapons of Mass
Senjata Pemusnah Massal di Sektor Jasa Keuangan; Destruction Program in the Financial Services Sector;
f. Peraturan Otoritas Jasa Keuangan No. 6/POJK.03/2018 f. Financial Services Authority Regulation
tanggal 19 April 2018 tentang Perubahan atas No. 6/POJK.03/2018 dated April 19, 2018, on
Peraturan Otoritas Jasa Keuangan No. 7/POJK.03/2016 Amendments to Financial Services Authority
tanggal 26 Januari 2016 tentang Prinsip Kehati- Regulation No. 7/POJK.03/2016 dated January 26, 2016,
hatian dalam Melaksanakan Kegiatan Structured on Prudential Principles in Carrying out Structured
Product bagi Bank Umum; Product Activities for Commercial Banks;
g. Peraturan Otoritas Jasa Keuangan No. 21 Tahun 2023 g. Financial Services Authority Regulation No. 21 of 2023
tanggal 19 Desember 2023 tentang Layanan Digital dated December 19, 2023, on Digital Services by
oleh Bank Umum; Commercial Banks;
h. Peraturan Otoritas Jasa Keuangan No. 39/POJK.03/2019 h. Financial Services Authority Regulation
tanggal 19 Desember 2019 tentang Penerapan No. 39/POJK.03/2019 dated December 19, 2019, on
Strategi Anti-Fraud bagi Bank Umum; Implementation of Anti-Fraud Strategy for Commercial
Banks;
i. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 i. Financial Services Authority Regulation
tanggal 7 Juli 2022 tentang Penyelenggaraan No. 11/POJK.03/2022 dated July 7, 2022, on
Teknologi Informasi oleh Bank Umum; Implementation of Information Technology by
Commercial Banks;
j. Peraturan Otoritas Jasa Keuangan No. 13/POJK.03/2021 j. Financial Services Authority Regulation
tanggal 30 Juli 2021 tentang Penyelenggaraan No. 13/POJK.03/2021 dated July 30, 2021, on
Produk Bank Umum; Implementation of Commercial Bank Products;
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 33/SEOJK.03/2016 tanggal 1 September 2016 No. 33/SEOJK.03/2016 dated September 1, 2016,
tentang Penerapan Manajemen Risiko pada Bank on Implementation of Risk Management in Banks
yang Melakukan Aktivitas Kerja Sama Pemasaran Conducting Marketing Cooperation Activities with
dengan Perusahaan Asuransi (Bancassurance); Insurance Companies (Bancassurance);
l. Surat Edaran Otoritas Jasa Keuangan l. Financial Services Authority Circular
No. 4/SEOJK.03/2017 tanggal 16 Januari 2017 No. 4/SEOJK.03/2017 dated January 16, 2017, on
tentang Penerapan Manajemen Risiko pada Bank yang Implementation of Risk Management in Banks
Melakukan Aktivitas Berkaitan dengan Reksa Dana; Conducting Activities Related to Mutual Funds;
m. Surat Edaran Otoritas Jasa Keuangan m. Financial Services Authority Circular
No. 11/SEOJK.03/2017 tanggal 17 Maret 2017 No. 11/SEOJK.03/2017 dated March 17, 2017, on
tentang Prinsip Kehati-Hatian bagi Bank Umum Prudential Principles for Commercial Banks that
yang Melakukan Penyerahan Sebagian Pelaksanaan Outsource Part of the Work Implementation to Other
Pekerjaan kepada Pihak Lain; Parties;
n. Surat Edaran Otoritas Jasa Keuangan n. Financial Services Authority Circular
No. 21/SEOJK.03/2017 tanggal 6 Juni 2017 tentang No. 21/SEOJK.03/2017 dated June 6, 2017, on
Penerapan Manajemen Risiko dalam Penggunaan Implementation of Risk Management in the Use of
Teknologi Informasi oleh Bank Umum; Information Technology by Commercial Banks;
o. Surat Edaran Otoritas Jasa Keuangan o. Financial Services Authority Circular
No. 32/SEOJK.03/2017 tanggal 22 Juli 2017 tentang No. 32/SEOJK.03/2017 dated July 22, 2017, on Anti-
Program Anti-Pencucian Uang dan Pencegahan Money Laundering and Counter-Terrorism Financing
Pendanaan Terorisme di Sektor Jasa Keuangan; Programs in the Financial Services Sector;
PT Bank Ganesha Tbk
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p. Peraturan Bank Indonesia No. 23/6/PBI/2021 tanggal p. Bank Indonesia Regulation No. 23/6/PBI/2021 dated
1 Juli 2021 tentang Penyedia Jasa Pembayaran; dan July 1, 2021, on Payment Service Providers; and
q. Peraturan Bank Indonesia No. 23/7/PBI/2021 tanggal q. Bank Indonesia Regulation No. 23/7/PBI/2021 dated
1 Juli 2021 tentang Penyelenggara Infrastruktur July 1, 2021 on Payment Infrastructure Providers.
Pembayaran.
4. Sistem Pengendalian Intern 4. Internal Control System
a. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 a. Financial Services Authority Regulation No. 17 of 2023
tentang Penerapan Tata Kelola bagi Bank Umum; on Implementation of Governance for Commercial
Banks;
b. Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017, b. Financial Services Authority Regulation
tanggal 12 Juli 2017 tentang Pelaksanaan Fungsi No. 46/POJK.03/2017, dated July 12, 2017, on
Kepatuhan Bank Umum; Implementation of Compliance Function for
Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 c. Financial Services Authority Regulation
tanggal 29 Januari 2019 tentang Penerapan Fungsi No. 1/POJK.03/2019 dated January 29, 2019, on
Audit Intern pada Bank Umum; Implementation of Internal Audit Function at
Commercial Banks;
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 13/SEOJK.03/2017 tanggal 17 Maret 2017 No. 13/SEOJK.03/2017 dated March 17, 2017, on
tentang Penerapan Tata Kelola bagi Bank Umum; Implementation of Governance for Commercial
dan Banks; and
e. Surat Edaran Otoritas Jasa Keuangan e. Financial Services Authority Circular
No. 35/SEOJK.03/2017 tanggal 7 Juli 2017 tentang No. 35/SEOJK.03/2017 dated July 7, 2017, on
Pedoman Standar Sistem Pengendalian Intern bagi Standard Guidelines for Internal Control System for
Bank Umum. Commercial Banks.
5. Penilaian Tingkat Kesehatan Bank (TKB) 5. Assessment of Bank Soundness Level (TKB)
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 4/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 4/POJK.03/2016 dated January 26, 2016, on
Penilaian Tingkat Kesehatan Bank Umum; dan Soundness Level of Commercial Banks; and
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 14/SEOJK.03/2017 tanggal 17 Maret 2017 No. 14/SEOJK.03/2017 dated March 17, 2017, on
tentang Penilaian Tingkat Kesehatan Bank Umum. Assessment of Soundness Level of Commercial Banks.
6. Permodalan 6. Capital
a. Peraturan Bank Indonesia No. 17/22/PBI/2015 a. Bank Indonesia Regulation No. 17/22/PBI/2015
tanggal 23 Desember 2015 tentang Kewajiban dated December 23, 2015, on the Obligation to Form
Pembentukan Countercyclical Buffer; a Countercyclical Buffer;
b. Peraturan Otoritas Jasa Keuangan No. 34/POJK.03/2016 b. Financial Services Authority Regulation
tanggal 22 September 2016 tentang Perubahan No. 34/POJK.03/2016 dated September 22, 2016,
atas Peraturan Otoritas Jasa Keuangan on Amendments to Financial Services Authority
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Regulation No. 11/POJK.03/2016 on Minimum
Modal Minimum Bank Umum; Capital Requirement for Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan No. 36/POJK.03/2017 c. Financial Services Authority Regulation
tanggal 12 Juli 2017 tentang Prinsip Kehati-hatian No. 36/POJK.03/2017 dated July 12, 2017, on
dalam Kegiatan Penyertaan Modal; Prudential Principles in Equity Participation Activities;
d. Peraturan Otoritas Jasa Keuangan No. 2/POJK.03/2018 d. Financial Services Authority Regulation
tanggal 26 Maret 2018 tentang Penetapan Bank No. 2/POJK.03/2018 dated March 26, 2018, on
Sistemik dan Capital Surcharge; Determination of Systemic Bank and Capital Surcharge;
e. Peraturan Otoritas Jasa Keuanga No. 31/POJK.03/2019 e. Financial Services Authority Regulation
tanggal 2 Desember 2019 tentang Kewajiban No. 31/POJK.03/2019 dated December 2, 2019,
Pemenuhan Rasio Pengungkit bagi Bank Umum; on the Requirement to Fulfill Leverage Ratios for
Commercial Banks;
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f. Surat Edaran Otoritas Jasa Keuangan f. Financial Services Authority Circular
No. 26/SEOJK.03/2016 tanggal 14 Juli 2016 No. 26/SEOJK.03/2016 dated July 14, 2016, on
tentang Kewajiban Penyediaan Modal Minimum the Minimum Capital Adequavy Requirement for
Bank Umum sesuai Profil Risiko dan Pemenuhan Commercial Banks in accordance with the Risk
Capital Equivalency Maintained Assets; Profile and Fulfillment of Capital Equivalency
Maintained Assets;
g. Surat Edaran Otoritas Jasa Keuangan g. Financial Services Authority Circular
No. 20/SEOJK.03/2016 tanggal 2 Juni 2016 No. 20/SEOJK.03/2016 dated June 2, 2016, on
tentang Fitur Konversi Menjadi Saham Biasa Conversion Features into Ordinary Shares or Write
atau Write Down terhadap Instrumen Modal Inti Down of Additional Core Capital Instruments and
Tambahan dan Modal Pelengkap; Supplementary Capital;
h. Surat Edaran Otoritas Jasa Keuangan h. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Basic Indicator Approach for
Pendekatan Indikator Dasar bagi Bank Umum; Commercial Banks;
i. Surat Edaran Otoritas Jasa Keuangan i. Financial Services Authority Circular
No. 11/SEOJK.03/2018 tanggal 15 Agustus 2018 No. 11/SEOJK.03/2018 dated August 15, 2018,
tentang perubahan Surat Edaran Otoritas Jasa on Amendments to Financial Services Authority
Keuangan No. 42/SEOJK.03/2016 tentang Pedoman Circular No. 42/SEOJK.03/2016 on Guidelines for
Perhitungan Aset Tertimbang Menurut Risiko untuk Calculation of Risk-Weighted Assets for Credit Risk
Risiko Kredit dengan Menggunakan Pendekatan Using a Standard Approach;
Standar;
j. Surat Edaran Otoritas Jasa Keuangan j. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Standard Approach for Commercial
Pendekatan Standar bagi Bank Umum; dan Banks; and
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021 No. 24/SEOJK.03/2021 dated October 7, 2021, on
tentang Perhitungan Aset Tertimbang Menurut Calculation of Risk-Weighted Assets for Credit Risk
Risiko untuk Risiko Kredit dengan Menggunakan Using a Standard Approach for Commercial Banks.
Pendekatan Standar bagi Bank Umum.
7. Manajemen Kelangsungan Usaha 7. Business Continuity Management
a. Peraturan Otoritas Jasa Keuangan No. 14/POJK.03/2017 a. Financial Services Authority Regulation
tanggal 04 April 2017 tentang Rencana Aksi (Recovery No. 14/POJK.03/2017 dated April 4, 2017, on Action
Plan) bagi Bank Sistemik; dan Plan (Recovery Plan) for Systemic Banks; and
b. Peraturan Lembaga Penjamin Simpanan (LPS) b. Deposit Insurance Corporation Regulation (LPS)
No. 1/2021 tanggal 29 Maret 2021 tentang Rencana No. 1/2021 dated March 29, 2021, on the Resolution
Resolusi bagi Bank Umum. Plan for Commercial Banks.
8. Transparansi dan Publikasi Laporan Bank 8. Transparency and Publication of Bank Reports
a. Peraturan Otoritas Jasa Keuangan No. 63/POJK.03/2020 a. Financial Services Authority Regulation
tanggal 22 Desember 2020 tentang Pelaporan Bank No. 63/POJK.03/2020 dated December 22, 2020,
Umum melalui Sistem Pelaporan Otoritas Jasa on Commercial Bank Reporting through Financial
Keuangan; Services Authority Reporting System;
b. Peraturan Otoritas Jasa Keuangan No. 36/POJK.03/2019 b. Financial Services Authority Regulation
tanggal 18 Desember 2019 tentang Penyampaian No. 36/POJK.03/2019 dated December 18, 2019,
Laporan melalui Portal Pelaporan Terintegrasi; on Submission of Reports through the Integrated
Reporting Portal;
c. Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 c. Financial Services Authority Regulation
tanggal 19 Desember 2019 tentang Transparansi dan No. 37/POJK.03/2019 dated December 19, 2019, on
Publikasi Laporan Bank; dan Transparency and Publication of Bank Reports; and
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d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 9/SEOJK.03/2020 tanggal 30 Juni 2020 tentang No. 9/SEOJK.03/2020 dated June 30, 2020, on
Transparansi dan Publikasi Laporan Bank Umum Transparency and Publication of Conventional
Konvensional. Commercial Bank Reports.
9. Perlindungan Nasabah 9. Customer Protection
a. Peraturan Otoritas Jasa Keuangan No. 6/POJK.07/2022 a. Financial Services Authority Regulation
tanggal 14 April 2022 tentang Perlindungan No. 6/POJK.07/2022 dated April 14, 2022, on Consumer
Konsumen dan Masyarakat di Sektor Jasa Keuangan; and Community Protection in the Financial Services
Sector;
b. Peraturan Otoritas Jasa Keuangan No. 18/POJK.07/2018 b. Financial Services Authority Regulation
tanggal 10 September 2018 tentang Layanan No. 18/POJK.07/2018 dated September 10, 2018,
Pengaduan Konsumen di Sektor Jasa Keuangan; on Consumer Complaint Services in the Financial
Services Sector;
c. Peraturan Bank Indonesia No. 3 Tahun 2023 tanggal c. Bank Indonesia Regulation No. 3 of 2023 dated
27 Juni 2023 tentang Perlindungan Konsumen Bank June 27, 2023, on Bank Indonesia Consumer
Indonesia; dan Protection; and
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 17/SEOJK.07/2018 tanggal 6 Desember 2018 No. 17/SEOJK.07/2018 dated December 6, 2018, on
tentang Pedoman Pelaksanaan Layanan Pengaduan Guidelines for Implementing Consumer Complaint
Konsumen di Sektor Jasa Keuangan. Services in the Financial Services Sector.
10. Perlindungan Data 10. Data Protection
Undang-undang Republik Indonesia No. 27 Tahun 2022 Law of the Republic of Indonesia No. 27 of 2022 dated
tanggal 17 Oktober 2022 tentang Perlindungan Data October 17, 2022, on Protection of Personal Data.
Pribadi.
Proses Penerapan Sistem Manajemen Risiko Risk Management System Implementation
Process
Bank mengimplementasikan manajemen risiko mengacu The Bank implements risk management by referring to
pada ketentuan yang diatur dalam Peraturan Otoritas the provisions stipulated in Financial Services Authority
Jasa Keuangan No. 18/POJK.03/2016 tentang Penerapan Regulation No. 18/POJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum. Bank menjalankan Implementation for Commercial Banks. The Bank effectively
manajemen risiko secara efektif dengan berlandaskan pada implements risk management based on 4 main pillars,
4 pilar utama, yang mencakup: which include:
Proses Manajemen Risiko
Pengawasan Aktif
dan Sistem Informasi
Dewan Komisaris dan Direksi
Manajemen Risiko
Active Supervision of
Risk Management Process
4
the Board of Commissioners
and Risk Management
and Board of Directors
Information System
Pilar Penerapan
Manajemen Risiko
Pillars of Risk Management
Implementation
Kecukupan Kebijakan,
Prosedur, dan Penetapan Limit Sistem Pengendalian Internal
Adequacy of Policies, Procedures, Internal Control System
and Determination of Limits
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Pengawasan Aktif Dewan Komisaris dan Direksi Active Supervision of the Board of Commissioners
and Board of Directors
Tanggung jawab utama Dewan Komisaris dan Direksi The main responsibility of the Board of Commissioners and
adalah memastikan penerapan manajemen risiko berjalan Board of Directors is ensuring the effective implementation
secara efektif, memahami seluruh potensi risiko, serta of risk management, understanding all potential risks, and
menjalankan fungsi strategis dalam mendukung dan carrying out strategic functions to support and oversee
mengawasi keberhasilan pengelolaan risiko di seluruh unit the success of risk management across all divisions. Through
kerja. Melalui Komite Pemantau Risiko, Dewan Komisaris the Risk Monitoring Committee, the Board of Commissioners
mengevaluasi kebijakan, efektivitas pelaksanaan, serta evaluates policies, effectiveness of implementation, and
pengelolaan risiko yang dilakukan oleh Direksi. risk management carried out by the Board of Directors.
Didukungan oleh Komite Manajemen Risiko, Direksi Supported by the Risk Management Committee,
menetapkan arah kebijakan, strategi, dan pelaksanaan the Board of Directors determines the overall direction of
manajemen risiko secara menyeluruh. Direksi juga policy, strategy, and implementation of risk management.
memastikan bahwa seluruh risiko material telah The Board of Directors also ensures that all material risks
diidentifikasi, dimitigasi, dan ditindaklanjuti secara tepat, are identified, mitigated, and followed up appropriately,
termasuk melakukan perbaikan atas penyimpangan dalam including making improvements to irregularities in business
kegiatan usaha. Di samping itu, Direksi bertanggung jawab activities. In addition, the Board of Directors is responsible
atas penerapan budaya manajemen risiko dan peningkatan for implementing risk management culture and increasing
kesadaran risiko di seluruh jenjang organisasi. risk awareness at all levels of the organization.
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and
Penetapan Limit Determination of Limits
Bank telah memiliki Kebijakan Manajemen Risiko yang The Bank has the Risk Management Policy that contains
memuat prinsip dasar dan kerangka kerja utama dalam basic principles and main frameworks in managing risk,
pengelolaan risiko, serta menjadi dasar bagi penyusunan and serves as the basis for preparing all related procedures
seluruh prosedur dan pedoman terkait. Penetapan and guidelines. The determination of policies and
kebijakan dan prosedur disesuaikan dengan karakteristik procedures is adjusted to the characteristics of business
kegiatan usaha, meliputi aktivitas perkreditan, treasury, activities, including credit activities, treasury, operations, IT
operasional, manajemen TI, sumber daya manusia, dan management, human resources, and others.
lainnya.
Penetapan limit untuk setiap jenis risiko disesuaikan The determination of limits for each type of risk is adjusted to
dengan tingkat risiko yang ditoleransi serta pengalaman the level of risk tolerated and experience on its management.
pengelolaannya. Limit risiko ditinjau secara berkala sesuai Risk limits are reviewed periodically in accordance with
perubahan kondisi internal maupun eksternal. Penetapan changes in internal and external conditions.
limit risiko, risk tolerance, dan eksposur risiko merupakan Determination of risk limits, risk tolerance, and risk exposure
tanggung jawab Direksi, dengan mempertimbangkan is the responsibility of the Board of Directors, by considering
kapasitas permodalan, kesiapan sistem manajemen risiko, capital capacity, risk management system readiness,
ketersediaan sumber daya, serta ketentuan regulator yang availability of resources, and applicable regulatory
berlaku. requirements.
Proses Manajemen Risiko dan Sistem Informasi Risk Management Process and Risk Management
Manajemen Risiko Information System
Proses manajemen risiko yang dilaksanakan Bank sebagai The risk management process implemented by the Bank is
berikut: as follows:
1. Identifikasi 1. Identification
Bank melakukan analisis terhadap seluruh jenis dan The Bank analyzes all types and characteristics of risk
karakteristik risiko yang melekat pada setiap kegiatan inherent in each business activity, product, and service.
usaha, produk, dan jasa. Identifikasi ini dilakukan This identification is carried out proactively and covers
secara proaktif dan mencakup seluruh aktivitas all business activities, including potential sources of risk,
bisnis, termasuk sumber potensi risiko, kemungkinan possibility of occurrence, and its impact on the Bank.
terjadinya, serta dampaknya terhadap Bank.
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2. Pengukuran 2. Measurement
Pengukuran dilakukan untuk mengetahui tingkat Measurements are carried out to determine the level of
eksposur risiko sebagai dasar pengendalian risiko dan risk exposure as a basis for risk control and assessment
penilaian kecukupan Kewajiban Penyediaan Modal of the adequacy of Capital Adequacy Ratio. These
Minimum. Pengukuran ini dilakukan secara berkala measurements are conducted periodically on products,
terhadap produk, portofolio, maupun seluruh aktivitas portfolios, and all of the Bank’s business activities.
bisnis Bank. Pendekatan yang digunakan dapat bersifat The approach used can be quantitative, qualitative,
kuantitatif, kualitatif, atau kombinasi keduanya, baik or a combination of both, either based on regulatory
berdasarkan ketentuan regulator maupun praktik provisions or best practices.
terbaik (best practice).
3. Pemantauan 3. Monitoring
Pemantauan bertujuan untuk memastikan bahwa Monitoring aims at ensuring that risk has been
risiko telah dikelola secara memadai, baik dalam hal managed adequately, both in achieving risk limits and
pencapaian batas risiko maupun efektivitas mitigasi effectiveness of the mitigation applied. The scope of
yang diterapkan. Cakupan pemantauan meliputi monitoring includes risk exposure to product portfolio
eksposur risiko atas portofolio produk dan aktivitas and business activities, compliance with risk appetite
usaha, kesesuaian dengan risk appetite dan toleransi and risk tolerance, compliance with limits, and
risiko, kepatuhan terhadap limit, serta pelaksanaan implementation of applicable policies and procedures.
kebijakan dan prosedur yang berlaku.
4. Pengendalian 4. Control
Pengendalian dilakukan untuk mengelola risiko yang Control is carried out to manage risks that have the
berpotensi mengganggu keberlangsungan usaha Bank. potential to disrupt the Bank’s business continuity. One
Salah satu bentuk pengendalian dilakukan melalui form of control is conducted through the determination
penetapan limit risk appetite dan risk tolerance guna of risk appetite and risk tolerance limits to maintain the
menjaga stabilitas permodalan. capital stability.
Sistem Pengendalian Internal Internal Control System
Dilakukan secara menyeluruh dengan menggunakan Carried out comprehensively by using the concept of three
konsep three lines of defence dan telah diimplementasikan lines of defense and has been implemented through:
melalui:
1. Adanya pemisahan fungsi yang jelas antara unit 1. Clear separation of functions between operational
kerja operasional (risk taking unit atau first line of divisions (risk taking unit or first line of defence) and
defence) dengan unit kerja yang melaksanakan fungsi divisions that carry out the risk control functions (risk
pengendalian risiko (risk management unit) dalam management unit) in the organizational structure;
struktur organisasi;
2. Penetapan risk management unit sebagai unit kerja 2. Establishment of risk management unit as an
independen (second line of defence) yang bertanggung independent division (second line of defence) that is
jawab dalam penyusunan kebijakan manajemen risiko, responsible for preparing risk management policies, risk
metodologi pengukuran risiko, evaluasi limit risiko, measurement methodologies, risk limit evaluations,
serta validasi data; and data validation;
3. Pelaksanaan pemeriksaan secara berkala oleh Satuan 3. Implementation of regular audit by the Internal Audit
Kerja Audit Intern (third line of defence) untuk menilai Division (third line of defence) to assess the effectiveness
efektivitas pelaksanaan proses dan sistem manajemen of the implementation of risk management processes
risiko pada aktivitas fungsional yang memiliki eksposur and systems in functional activities that have risk
risiko; dan exposure; and
4. Penerapan sistem pengawasan melekat melalui 4. Implementation of an inherent monitoring system
pemisahan fungsi secara tegas dengan menerapkan through a strict separation of functions, by applying
prinsip maker, checker, dan approval pada seluruh the principles of maker, checker, and approval to all
kegiatan operasional. operational activities.
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Strukur Organisasi Sistem Organizational Structure of
Manajemen Risiko the Risk Management System
Bank telah membentuk unit-unit kerja khusus dalam The Bank has established specific divisions in the risk
struktur organisasi manajemen risiko sesuai dengan management organizational structure, in accordance
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 with the Financial Services Authority Regulation
tentang Penerapan Manajemen Risiko bagi Bank Umum. No. 18/POJK.03/2016 on Implementation of Risk Management
Unit-unit kerja tersebut bertugas mengelola berbagai jenis for Commercial Banks. These divisions are in charge of
risiko yang melekat pada Bank dengan mempertimbangkan managing various risk types inherent in the Bank with due
kompleksitas kegiatan usaha yang dijalankan. Informasi observance of the complexity of business activities carried
terkait organisasi manajemen risiko diuraikan sebagai out. Information on risk management organizations is
berikut: described as follows:
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite yang berada The Risk Monitoring Committee is a committee under
di bawah Dewan Komisaris dengan tanggung jawab the Board of Commissioners that is responsible for
memantau dan mengevaluasi pelaksanaan tugas Komite monitoring and evaluating the duty implementation of Risk
Manajemen Risiko serta Satuan Kerja Manajemen Risiko, Management Committee and Risk Management Division,
termasuk menilai kesesuaian antara kebijakan manajemen including evaluating the conformity of risk management
risiko dengan implementasinya. Informasi lebih lanjut policies with their implementation. Further information on
mengenai Komite Pemantau Risiko dijelaskan dalam bagian Risk Monitoring Committee is explained in the Committees
Komite di Bawah Dewan Komisaris pada bab Tata Kelola under the Board of Commissioners section in this Corporate
Perusahaan ini. Governance chapter.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko merupakan komite eksekutif yang The Risk Management Committee is an executive committee
berada di bawah Direksi dan bertugas mengevaluasi proses under the Board of Directors that is in charge of evaluating
manajemen risiko di Bank serta memastikan penerapan the risk management process in the Bank and ensuring
kerangka manajemen risiko berjalan secara menyeluruh. that the risk management framework is implemented
Informasi lebih lengkap mengenai Komite Manajemen comprehensively. Complete information on Risk Management
Risiko telah disampaikan pada bagian Komite di Bawah Committee is presented in the Committees under the Board
Direksi pada bab Tata Kelola Perusahaan ini. of Directors section in this Corporate Governance chapter.
Satuan Kerja Manajemen Risiko Risk Management Division
Satuan Kerja Manajemen Risiko merupakan unit kerja The Risk Management Division is an independent
independen yang bertanggung jawab mengoordinasikan division responsible for coordinating and disseminating
dan menyosialisasikan seluruh proses manajemen the Bank's entire risk management processes in order to
risiko di Bank guna mengurangi potensi serta dampak reduce the potential and impact of risks that may occur.
risiko yang mungkin terjadi. Satuan Kerja Manajemen The Risk Management Division ensures an integrated process
Risiko memastikan adanya proses yang terintegrasi in identifying, measuring, monitoring, and controlling
dalam mengidentifikasi, mengukur, memantau, dan risks, as well as preparing reports related to risk levels and
mengendalikan risiko, sekaligus menyusun laporan terkait building an effective and reliable internal control system.
tingkat risiko serta membangun sistem pengendalian
internal yang efektif dan andal.
Pedoman Satuan Kerja Manajemen Risiko Risk Management Division Charter
Satuan Kerja Manajemen Risiko melaksanakan tugas dan The Risk Management Division carries out its duties
tanggung jawabnya berdasarkan pedoman kerja yang and responsibilities based on the charter prepared in
disusun sesuai dengan ketentuan dari Peraturan Otoritas accordance with the provisions of Financial Services
Jasa Keuangan. Authority Regulation.
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Komposisi dan Sertifikasi Manajemen Risiko Composition and Risk Management Certification
Bank aktif melibatkan jajaran manajemen dalam program The Bank actively involves the management in risk
sertifikasi manajemen risiko untuk meningkatkan management certification programs to improve the competency
kompetensi dan pemahaman dalam mengelola risiko and understanding in managing risk effectively. In addition,
secara efektif. Selain itu, pelatihan penyegaran (refreshment refreshment training is regularly held to ensure that certification
training) rutin diselenggarakan untuk memastikan bahwa participants continue to understand and apply the latest risk
para peserta sertifikasi tetap memahami dan mampu management principles. The following was information on risk
menerapkan prinsip-prinsip manajemen risiko terkini. management certification held by the Bank’s management
Berikut informasi sertifikasi manajemen risiko yang dimiliki in 2024:
manajemen Bank pada tahun 2024:
Jenjang Dewan Komisaris
Direksi Pejabat Eksekutif Lain-Lain
Level Board of Total
Board of Directors Executive Officers Other
Commissioners
Jenjang 4 - - - 127 127
Level 4
Jenjang 5 - - 21 58 79
Level 5
Jenjang 6 3 - 2 2 7
Level 6
Jenjang 7 1 5 - - 6
Level 7
Total 4 5 23 187 219
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Risk
Manajemen Risiko Management Division
Dalam menjalankan fungsinya, Satuan Kerja Manajemen In performing its functions, the Risk Management Division
Risiko memiliki tugas dan tanggung jawab sebagai berikut: has duties and responsibilities as follows:
1. Bertanggungjawab terhadap pelaksanaan/penerapan 1. Be responsible for the implementation of Risk Management
manajemen risiko di Bank dari mulai proses identifikasi, in the Bank starting from the process of identifying,
pengukuran, pemantauan, dan pengendalian risiko; measuring, monitoring, and controlling risks;
2. Mengevaluasi kebijakan, kerangka, dan strategi 2. Evaluate risk management policies, frameworks, and
manajemen risiko di Bank serta perubahannya termasuk strategies at the Bank and their changes including
strategi manajemen risiko dan contingency plan apabila risk management strategies and contingency plans if
kondisi eksternal tidak normal; external conditions are not normal;
3. Mengoordinasikan penerapan risk management sesuai 3. Coordinate the implementation of risk management in
dengan BASEL Accord II, BASEL III, dan BASEL III Reforms accordance with BASEL Accord II, BASEL III, and BASEL III
di Bank; Reforms at the Bank;
4. Bertanggung jawab terhadap penyusunan risk profile Bank 4. Be responsible for preparing the Bank’s risk profile on
secara berkala dan melaporkan serta mempresentasikan a regular basis and report and present it to the Authority,
ke Otoritas, termasuk namun tidak terbatas pada including but not limited to coordinate assessments and
koordinasi penilaian dan penyusunan tingkat kesehatan compile a risk-based bank rating;
bank berdasarkan risiko (risk based bank rating);
5. Mengoordinasikan perhitungan kebutuhan modal 5. Coordinate the calculation of capital requirements
sesuai profil risiko, termasuk namun tidak terbatas according to the risk profile, including but not limited to
pada penyusunan pedoman Internal Capital Adequacy preparing guidelines for the Internal Capital Adequacy
Assessment Process dan perhitungan kewajiban Assessment Process and calculating the minimum
penyediaan modal minimum sesuai profil risiko secara capital adequacy requirement according to the risk
berkala (per semester); profile periodically (per semester);
6. Memberikan rekomendasi atas hal-hal yang terkait 6. Provide recommendations on matters related to
dengan keputusan-keputusan bisnis yang berbeda business decisions that are different from normal
dari prosedur normal berdasarkan analisa profil procedures based on risk profile analysis, including
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
risiko, antara lain keputusan pelampauan ekspansi decisions to exceed business expansions that are
usaha yang signifikan dibandingkan dengan RBB significant compared to the RBB or take positions/
atau pengambilan posisi/eksposur risiko yang risk exposures that exceed the established limits (risk
melampaui limit yang ditetapkan (risk appetite & appetite & risk tolerance);
risk tolerance);
7. Mengevaluasi dan menyempurnakan prosedur dan 7. Evaluate and improve the procedures and facilities/tools
sarana/perangkat untuk proses identifikasi, pengukuran, for the process of identifying, measuring, monitoring,
pemantauan, dan pengendalian risiko, termasuk namun and controlling risks, including but not limited to
tidak terbatas pada parameter perhitungan inherent risk the inherent risk calculation parameters and the quality
dan kualitas penerapan manajemen risiko pada masing- of risk management implementation for each risk;
masing risiko;
8. Memantau dan menganalisa portofolio (eksposur) 8. Monitor and analyze the risk portfolio (exposure) both
risiko baik secara keseluruhan maupun per jenis risiko as a whole and per type of risk including but not limited
termasuk namun tidak terbatas pada analisa portofolio to portfolio analysis and its impact on risk tolerance and
dan dampaknya terhadap toleransi risiko dan limit yang the established limits;
ditetapkan;
9. Melakukan stress test baik berkala maupun insidental 9. Conduct stress tests both periodically and incidentally
untuk mengetahui dan sekaligus upaya mitigasi atas to identify and at the same time mitigate the impact of
dampak dari implementasi kebijakan dan strategi the implementation of risk management policies and
manajemen risiko terhadap portofolio atau kinerja Bank strategies on the Bank’s portfolio or performance as
secara keseluruhan; a whole;
10. Melakukan analisa risiko (risk assessment) terhadap 10. Conduct a risk analysis (risk assessment) of the guidelines
pedoman yang diusulkan oleh Unit Bisnis atau proposed by the Business or Operational Unit (risk
Operasional (risk taking unit); taking unit);
11. Mengkaji usulan aktivitas dan/atau produk baru yang 11. Review proposed new activities and/or products
dikembangkan oleh suatu unit tertentu Bank. Pengkajian developed by a particular unit of the Bank.
difokuskan terutama pada aspek kemampuan Bank The assessment is focused primarily on aspects of
untuk mengelola aktivitas dan/atau produk baru the Bank’s ability to manage new activities and/or
termasuk kelengkapan sistem dan prosedur yang products including the completeness of the systems
digunakan serta dampaknya terhadap eksposur risiko and procedures used and their impact on the overall risk
Bank secara keseluruhan; exposure of the Bank;
12. Mengevaluasi akurasi dan validitas data yang 12. Evaluate the accuracy and validity of the data used by
digunakan Bank untuk mengukur risiko bagi Bank yang the Bank to measure risk for Banks using models for
menggunakan model untuk keperluan intern; internal purposes;
13. Melaksanakan kaji ulang secara berkala dengan 13. Carry out regular reviews with a frequency adjusted
frekuensi yang disesuaikan kebutuhan Bank untuk to the needs of the Bank to ensure: adequacy of risk
memastikan: kecukupan kerangka manajemen risiko, management framework, accuracy of risk assessment
keakuratan metodologi penilaian risiko, dan kecukupan methodology, and adequacy of risk management
sistem informasi manajemen risiko; information system;
14. Menyusun dan mengevaluasi business impact analysis 14. Prepare and evaluate business impact analysis and risk
dan risk assessment terkait dengan perencanaan assessment related to business continuity planning;
business continuity planning;
15. Menumbuhkembangkan dan sekaligus memastikan 15. Develop and at the same time ensure risk culture
budaya risiko (risk awareness) telah terinternalisasi (risk awareness) is properly internalized to all employees,
dengan baik kepada seluruh karyawan, termasuk including coordinating with the Internal Audit Division
berkoordinasi dengan Satuan Kerja Audit Intern terkait regarding root cause analysis of the Internal Audit
root cause analysis atas temuan pemeriksaan Satuan Division audit findings; and
Kerja Audit Intern; dan
16. Bertindak sebagai narahubung (liaison officer) untuk 16. Act as a liaison officer for the Bank’s risk management
permasalahan risk management Bank bagi pihak issues for both internal and external parties.
internal maupun eksternal.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Pelaksanaan Kerja Satuan Kerja Report on the Implementation of
Manajemen Risiko Risk Management Division’s Work
Sepanjang tahun 2024, Satuan Kerja Manajemen Risiko Throughout 2024, the Risk Management Division carried
telah menjalankan berbagai kegiatan sesuai dengan tugas out various activities in accordance with its duties and
dan tanggung jawabnya, sebagai berikut: responsibilities, as follows:
1. Perhitungan dan Laporan Liquidity Coverage Ratio; 1. Calculation and Report of Liquidity Coverage Ratio;
2. Perhitungan dan Laporan Net Stable Funding Ratio; 2. Calculation and Report of Net Stable Funding Ratio;
3. Perhitungan dan Laporan KPMR ATMR – Basel III Reform; 3. Calculation and Report of KPMR RWA – Basel III Reform;
4. Perhitungan dan Laporan Sensitivity to Market Risk; 4. Calculation and Report of Sensitivity to Market Risk;
5. Perhitungan dan Laporan Rasio Pengungkit; 5. Calculation and Report of Leverage Ratio;
6. Penilaian Profil Risiko; 6. Risk Profile Assessment;
7. Eksposur Risiko – Publikasi; 7. Risk Exposure – Publication;
8. Laporan Manajemen Risiko untuk Bapepam; 8. Risk Management Report for Bapepam;
9. Penilaian Tingkat Kesehatan Bank; 9. Assessment of Bank Soundness Level;
10. Penilaian Internal Capital Adequacy Assessment Process 10. Assessment of Internal Capital Adequacy Assessment
(ICAAP); Process (ICAAP);
11. Perhitungan Stress Test; 11. Calculation of Stress Test;
12. Laporan Penilaian Penerapan Manajemen Risiko 12. Qualitative Assessment Report on the Implementation
Operasional Secara Kualitatif; of Operational Risk Management;
13. Laporan Penilaian Penerapan Manajemen Risiko Kredit 13. Qualitative Assessment Report on the Implementation
Secara Kualitatif; of Credit Risk Management;
14. Laporan Penilaian Penerapan Manajemen Risiko Pasar 14. Qualitative Assessment Report on the Implementation
Secara Kualitatif; of Market Risk Management;
15. Perhitungan ATMR Risiko Operasional – Basel III Reform; 15. Calculation of Operational Risk RWA – Basel III Reform;
16. Pengisian Survei Supply Perbankan; 16. Survey Completion of Banking Supply;
17. Pengisian Survei Risiko Sistemik Indonesia; 17. Survey Completion of Indonesian Systemic Risk;
18. Digital Maturity Bank Assessment; 18. Digital Maturity Bank Assessment;
19. IT Maturity Level; 19. IT Maturity Level;
20. Laporan Cyber Patrol; 20. Cyber Patrol Report;
21. Cyber Risk Maturity Level; 21. Cyber Risk Maturity Level;
22. Maturity Ketahanan dan Keamanan Siber; 22. Maturity of Cyber Resilience and Security;
23. Strategi Anti-Fraud; 23. Anti-Fraud Strategy;
24. Fraud Transfer Dana; 24. Fund Transfer Fraud;
25. Stress Test Recovery Plan; 25. Stress Test Recovery Plan;
26. Stress Test Resolution Plan; 26. Stress Test Resolution Plan;
27. Merancang batas risk appetite dan risk tolerance 27. Designing risk appetite and risk tolerance limits in 2025;
tahun 2025;
28. Sosialisasi budaya risiko kepada seluruh tingkat 28. Dissemination of risk culture to all levels of the organization;
organisasi; dan and
29. Melakukan kajian pedoman dan aktivitas/produk baru. 29. Reviewing new guidelines and activities/products.
Pengembangan Kompetensi Satuan Kerja Competency Development of
Manajemen Risiko the Risk Management Division
Sepanjang tahun 2024, Satuan Kerja Manajemen Risiko Throughout 2024, the Risk Management Division actively
aktif mengikuti berbagai program pelatihan dan sertifikasi attended various training and certification programs to
guna memperkuat kapabilitas dalam pengelolaan risiko, strengthen its capabilities in risk management, compliance,
kepatuhan, serta keamanan informasi. Program-program and information security. These programs covered
tersebut mencakup topik strategis seperti manajemen strategic topics such as integrated risk management,
risiko terintegrasi, pencegahan kejahatan keuangan, financial crime prevention, cybersecurity, and ESG-based
keamanan siber, hingga penyelesaian sengketa berbasis dispute resolution. These activities were part of the Bank’s
ESG. Kegiatan ini merupakan bagian dari komitmen Bank commitment to ensuring the implementation of effective
dalam memastikan penerapan manajemen risiko yang risk management in accordance with the regulatory
efektif dan sesuai dengan perkembangan regulasi serta developments and the dynamics of banking industry.
dinamika industri perbankan.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Penilaian Profil Risiko Risk Profile Assessment
Mengacu pada Peraturan Otoritas Jasa Keuangan tentang Referring to the Financial Services Authority Regulation on
Penerapan Manajemen Risiko bagi Bank Umum, Perseroan the Implementation of Risk Management for Commercial
secara berkala melakukan evaluasi terhadap profil Banks, the Company periodically evaluates the risk profile
risiko yang dihadapi. Per Desember 2024, hasil evaluasi faced. As of December 2024, the evaluation results showed
menunjukkan bahwa Perseroan berhasil mempertahankan that the Company managed to maintain a Risk Profile with
Profil Risiko dengan Peringkat Komposit 2 (PK2), Composite Rating 2 (PK2), which reflected an effective
mencerminkan pengelolaan risiko yang efektif. Rincian hasil risk management. Details of the assessment results are
penilaian disajikan sebagai berikut: presented as follows:
Penilaian Desember 2024
December 2024 Assessment
Jenis Risiko
Type of Risk Kualitas Penerapan
Risiko Inheren Manajemen Risiko Tingkat Risiko
Inherent Risk Quality of Risk Management Level of Risk
Implementation
Kredit Peringkat 2
Low to Moderate Satisfactory
Credit Rating 2
Likuiditas Peringkat 2
Low Satisfactory
Liquidity Rating 2
Pasar Peringkat 2
Low to Moderate Satisfactory
Market Rating 2
Operasional Peringkat 2
Low to Moderate Satisfactory
Operational Rating 2
Hukum Peringkat 2
Low Satisfactory
Legal Rating 2
Reputasi Peringkat 2
Low to Moderate Satisfactory
Reputation Rating 2
Stratejik Peringkat 2
Low to Moderate Satisfactory
Strategic Rating 2
Kepatuhan Peringkat 2
Low to Moderate Satisfactory
Compliance Rating 2
Peringkat Profil Risiko Peringkat 2
Low to Moderate Satisfactory
Risk Profile Rating Rating 2
Upaya Peningkatan Budaya Risiko Efforts to Improve Risk Culture
Perseroan menerapkan budaya sadar risiko di seluruh The Company implements risk awareness culture at all
tingkat organisasi untuk memitigasi risiko yang dapat levels of the organization to mitigate risks that may disrupt
mengganggu keberlanjutan usaha. Peningkatan budaya business sustainability. The improvement of risk awareness
sadar risiko dilakukan melalui berbagai upaya berikut: culture is carried out through the following efforts:
1. Induksi untuk karyawan baru mengenai risk awareness; 1. Induction for new employees regarding risk awareness;
2. Sosialisasi secara inhouse untuk kepala divisi/bagian/ 2. In-house dissemination for division/section/branch
cabang mengenai ketahanan dan keamanan dalam heads regarding resilience and security in facing cyber
menghadapi risiko siber; dan risks; and
3. Sosialisasi melalui email Satuan Kerja Manajemen Risiko 3. Dissemination through email from the Risk Management
mengenai beberapa bahasan, antara lain minimalisasi Division regarding several topics, including minimizing
denda otoritas, memastikan keamanan password, bijak authority fine, ensuring password security, using
menggunakan corporate email, mencegah ransomware, corporate email wisely, preventing ransomware,
infected e-mail, dan dual control/four eyes’ principles infected email, and dual control/four eyes’ principles
concept dan budaya digital. concept and digital culture.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
PENGUNGKAPAN PERMODALAN
Disclosure of Capital
Bank Ganesha memiliki modal yang memadai dan struktur Bank Ganesha has an adequate capital and a solid capital
permodalan yang kokoh untuk mendukung ekspansi usaha structure to support business expansion and comply
serta memenuhi ketentuan regulator. Sesuai Peraturan with regulatory requirements. Pursuant to Financial
Otoritas Jasa Keuangan No. 27 Tahun 2022 tanggal Services Authority Regulation No. 27 of 2022 dated
26 Desember 2022 tentang Perubahan Kedua atas Peraturan December 26, 2022, on Second Amendment to Financial
Otoritas Jasa Keuangan No. 11/POJK.03/2016 Kewajiban Services Authority Regulation No. 11/POJK.03/2016 on
Penyediaan Modal Minimum Bank Umum, struktur Capital Adequacy Ratio for Commercial Banks, the Bank’s
permodalan Bank terdiri dari: capital structure consists of:
1. Modal inti (tier 1), yang meliputi: 1. Core capital (tier 1), which includes:
a. Modal inti utama (common equity tier 1); a. Prime core capital (common equity tier 1);
b. Modal inti tambahan (additional tier 1); dan b. Additional core capital (additional tier 1); and
2. Modal pelengkap (tier 2). 2. Supplementary capital (tier 2).
Berikut informasi profil permodalan Bank Ganesha dalam 2 The following is information on Bank Ganesha’s capital
tahun terakhir: profile in the past 2 years:
(dalam jutaan Rupiah / in millions of Rupiah)
Jenis Modal 2024 2023 Type of Capital
Modal Inti 3.308.800 3.103.747 Core Capital
Modal Pelengkap 51.758 37.662 Supplementary Capital
Jumlah Modal 3.360.558 3.141.409 Total Capital
Struktur permodalan yang solid mendukung rasio A solid capital structure supports the Bank’s individual
Kewajiban Penyediaan Modal Minimum (KPMM) Bank secara Capital Adequacy Ratio (CAR), which as of December 31, 2024,
individual, yang per 31 Desember 2024 tercatat sebesar was recorded at 72.55%. This figure showed a decrease
72,55%. Angka ini menunjukkan penurunan dibandingkan compared to previous year’s achievement of 94.38%.
dengan capaian tahun sebelumnya sebesar 94,38%.
PENGUNGKAPAN EKSPOSUR RISIKO
Disclosure of Risk Exposure
Berdasarkan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 18/POJK.03/2016 tentang Penerapan Manajemen Risiko No. 18/POJK.03/2016 on Implementation of Risk Management
bagi Bank Umum, Bank secara rutin menyampaikan laporan for Commercial Banks, the Bank regularly submits risk
profil risiko setiap triwulan kepada Otoritas Jasa Keuangan. profile reports on a quarterly basis to the Financial Services
Laporan tersebut berisi eksposur terhadap risiko kredit, Authority. These reports consist of exposure to credit,
likuiditas, pasar, operasional, hukum, strategis, reputasi, liquidity, market, operational, legal, strategic, reputation,
dan kepatuhan. and compliance risks.
Risiko Kredit Credit Risk
Risiko Kredit - Pengungkapan Kualitatif Umum Credit Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Merupakan risiko kerugian akibat kegagalan debitur dan/atau Risk due to failure of debtors and/or other parties in fulfilling
pihak lain dalam memenuhi kewajiban kepada Bank. obligations to the Bank.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Implementasi Risiko Kredit Credit Risk Implementation
Dasar Bank melakukan Penerapan Manajemen Risiko untuk The basis for the Bank to implement Risk Management for
Risiko Kredit adalah Peraturan Otoritas Jasa Keuangan No. Credit Risk is the Financial Services Authority Regulation
18/POJK.03/2016 dan Surat Edaran Otoritas Jasa Keuangan No. 18/POJK.03/2016 and Financial Services Authority
No. 34/SEOJK.03/2016 tentang Penerapan Manajemen Circular No. 34/SEOJK.03/2016 on Risk Management
Risiko bagi Bank Umum, Sedangkan pedoman internal Implementation for Commercial Banks. Meanwhile, the
mengacu pada Batas Wewenang Memutus. Manajemen internal guidelines refer to the Limit of Decision-Making
Risiko Kredit meliputi seluruh proses kredit, mulai dari Authority. Credit Risk Management includes the entire credit
end-to-end dan kriteria penyaluran kredit, organisasi dan process, from end-to-end and lending criteria, organization
persetujuan, penetapan margin, pemantauan, manajemen and approval, margin setting, monitoring, non-performing
kredit bermasalah, hingga pengelolaan portofolio. loan management, to portfolio management.
Pengelolaan risiko kredit mencakup semua aktivitas The credit risk management includes all significant credit
eksposur risiko kredit yang signifikan dan selaras dengan risk exposure activities and is in line with the Bank’s strategic
tujuan strategis Bank. Model Bisnis Bank sesuai dengan objectives. The Bank’s Business Model is in accordance with
Profil Risiko Kredit di mana tata kelola Risiko kredit the Credit Risk Profile in which credit risk governance is
dilakukan pada tahap transaksional maupun portofolio carried out at transactional and portfolio stages including
meliputi proses identifikasi, pengukuran, pemantauan, dan the identification, measurement, monitoring, and control
pengendalian. processes.
Untuk menetapkan kebijakan manajemen risiko kredit dan To determine credit risk management policies and credit
limit risiko kredit, kriterianya adalah: risk limits, the criteria are:
1. Senantiasa memantau perkembangan kualitas 1. Constantly monitoring the development of credit
kredit, penanganan berikut upaya penyelesaian quality, handling and efforts to resolve non-performing
kredit bermasalah yang dilakukan oleh Satuan Tugas loans carried out by the Task Force for Non-Performing
Penyelesaian Kredit Bermasalah setiap bulan; Loans Settlement every month;
2. Menentukan risk appetite dan risk tolerance yang searah 2. Determining risk appetite and risk tolerance in line with
dengan visi, misi, rencana, dan strategi bisnis Bank; the Bank’s vision, mission, business plan, and strategy;
3. Bank memiliki kebijakan pengelolaan risiko konsentrasi 3. The Bank has a credit concentration risk management
kredit dalam bentuk pedoman penetapan limit risiko policy in the form of guidelines for determining credit
kredit. Pedoman tersebut menetapkan limit risiko kredit risk limits. The guidelines determine credit risk limits at
pada level portofolio atau level bank secara keseluruhan portfolio level or the bank level as a whole, which are
yang dilaksanakan untuk seluruh produk dan aktivitas implemented for all bank products and activities with
bank yang berisiko kredit, dengan tetap memperhatikan credit risk, while still considering the capital capacity for
kemampuan modal terhadap risiko atau kerugian yang risks or losses that arise, and the level of exposure, with
timbul, dan tinggi rendahnya eksposur, dengan tujuan the aim of reducing the risk caused by the concentration
mengurangi risiko yang ditimbulkan karena konsentrasi of lending; and
penyaluran pinjaman; dan
4. Fungsi pengendalian internal melalui kajian Bagian 4. Internal control function through the study of Credit
Analisis Risiko Kredit dan opini kepatuhan dari Satuan Risk Analysis Section and compliance opinions from the
Kerja Kepatuhan untuk proposal pengajuan kredit pada Compliance Division for credit submission proposals at
limit tertentu. certain limits.
Penerapan manajemen risiko kredit di Bank Ganesha Bank Ganesha’s credit risk management is carried out
dilakukan melalui desain struktur organisasi yang through the design of an organizational structure that
menggambarkan keterlibatan seluruh pihak yang terkait describes the involvement of all parties related to credit risk
manajemen risiko kredit (Dewan Komisaris, Direksi, Komite management (Board of Commissioners, Board of Directors,
Kredit, Satuan Kerja Kepatuhan, Satuan Kerja Manajemen Credit Committee, Compliance Division, Risk Management
Risiko, dan Satuan Kerja Audit Intern). Division, and Internal Audit Division).
1. Dewan Komisaris bertanggung jawab dalam melakukan 1. The Board of Commissioners is responsible for periodic
persetujuan dan peninjauan berkala atau sekurangnya or at least annual approval and review of the credit
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
secara tahunan mengenai strategi kebijakan risiko risk policies and strategies. These strategies and
kredit. Strategi dan kebijakan tersebut harus policies must reflect the Bank’s tolerance limits for risk
mencerminkan batas toleransi Bank terhadap risiko and constitute a sustainable approach by observing
dan merupakan pendekatan yang berkesinambungan economic conditions and other components that affect
dengan memperhatikan kondisi perekonomian dan the composition and credit portfolio;
komponen lain yang memengaruhi komposisi serta
portofolio kredit;
2. Direksi memiliki tanggung jawab atas implementasi 2. The Board of Directors is responsible for implementing
strategi dan kebijakan risiko kredit serta credit risk strategies and policies and developing credit
mengembangkan prosedur identifikasi, pengukuran, risk identification, measurement, monitoring, and
pemantauan dan pengendalian risiko kredit, yang control procedures, including implementing sound
mencakup penerapan standar pemberian kredit yang credit provision standards, monitoring, and controlling
sehat, memantau dan mengendalikan risiko kredit dan credit risk, identifying, and handling non-performing
identifikasi dan penanganan kredit bermasalah; dan loans; and
3. Fungsi manajemen risiko kredit (Satuan Kerja 3. The credit risk management functions (Risk
Manajemen Risiko, Satuan Kerja Kepatuhan, dan Satuan Management Division, Compliance Division, and
Kerja Audit Intern) bersifat independen, memiliki tugas Internal Audit Division) are independent, have clear
dan tanggung jawab yang jelas dan berjalan dengan duties and responsibilities and run well as seen from
baik terlihat dari proses pelaksanaan dan keputusan the credit implementation and decision-making process
kredit yang dilakukan sesuai tugas unit kerja terkait dan carried out in accordance with the established duties of
kewenangan Komite Kredit yang telah ditetapkan. relevant divisions and authority of Credit Committee.
Risiko kredit dikelola dengan menetapkan beberapa Credit risk is managed by establishing several prudential
prinsip prudential banking yang tercermin dalam kebijakan banking principles that are reflected in credit policies,
perkreditan, tata cara penilaian kualitas kredit, pengelolaan, credit quality assessment procedures, management, and
dan proses putusan kredit. Contoh tersebut antara lain credit decision processes. Some of these examples include
pemisahan fungsi pejabat kredit antara pengusul dan the separation of functions of credit officers between credit
pemutus kredit, penerapan four eyes principle, penerapan initiators and credit decision-makers, implementation
credit scoring system untuk kredit konsumsi, dan pemisahan of the four eyes principle, implementation of a credit
pengelolaan kredit bermasalah. scoring system for consumer credit, and separation of
non-performing loans management.
Fungsi kontrol untuk risiko kredit secara menyeluruh The control function for overall credit risk uses the concept
menggunakan konsep three lines of defense dan telah of three lines of defense and has been implemented
diimplementasikan melalui: through:
1. Pemisahan fungsi yang jelas antara unit kerja operasional 1. Clear separation of functions between operational
(risk taking unit) dengan unit kerja yang melaksanakan divisions (risk taking unit) and divisions that carry out
fungsi pengendalian risiko (risk management unit) the risk control function (risk management unit) in
didalam penetapan struktur organisasi; determining the organizational structure;
2. Penetapan Satuan Kerja Manajemen Risiko sebagai unit 2. Establishment of Risk Management Unit as an independent
kerja independen (second line of defense) yang membuat division (second line of defense) that formulates risk
kebijakan manajemen risiko, metodologi pengukuran management policies, risk measurement methodologies,
risiko, evaluasi limit risiko, dan melakukan validasi data; evaluates risk limits, and performs data validation;
3. Satuan Kerja Audit Intern secara berkala melakukan 3. The Internal Audit Division regularly conducts audits
pemeriksaan (third line of defense) untuk menilai (third line of defense) to assess the implementation of
pelaksanaan proses dan sistem manajemen risiko pada risk management processes and systems in functional
aktivitas fungsional yang memiliki eksposur risiko; dan activities that have risk exposure; and
4. Menerapkan pemisahan fungsi dengan menggunakan 4. Implementation of separation of functions using the
konsep maker, checker, dan approval pada seluruh concept of maker, checker, and approval to all credit
kegiatan operasional kredit. operational activities.
Sistem informasi manajemen risiko kredit memberikan The credit risk management information system provides
informasi kepada Dewan Komisaris, Direksi, dan seluruh information to the Board of Commissioners, Board of
tingkatan manajemen melaksanakan tugas dan tanggung Directors, and all levels of management in carrying out their
jawabnya, termasuk memantau eksposur aktual terhadap duties and responsibilities, including monitoring actual
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limit yang ditetapkan telah mendekati atau melebihi limit exposures to the established limits that are approaching or
yang perlu mendapat perhatian Direksi. Bank memiliki data exceeding limits that require the attention of the Board of
seluruh eksposur kredit debitur secara grup dan individual Directors. The Bank has data on all debtors’ credit exposure
dan melaporkannya kepada Direksi. Sistem informasi yang as a group and individually and reports it to the Board of
digunakan menjadi media bagi Direksi untuk melakukan Directors. The information system used is a medium for
identifikasi terhadap konsentrasi portofolio kredit, serta the Board of Directors to identify the concentration of
dikaji secara berkala guna memastikan kesesuaiannya loan portfolio, and is reviewed periodically to ensure its
dengan kompleksitas usaha Bank. compliance with the Bank;s business complexity.
Risiko Likuiditas Liquidity Risk
Manajemen risiko likuiditas bertujuan untuk mengurangi Liquidity risk management aims at reducing the potentiality
potensi ketidakmampuan Perseroan dalam mendapatkan of Company’s inability to obtain cash flow funding sources
sumber pendanaan arus kas serta memperkuat likuiditas and strengthen the structural liquidity of the Bank’s balance
struktural neraca Bank guna mendukung pertumbuhan sheet to support long-term and sustainable growth.
jangka panjang yang berkelanjutan.
Manajemen Risiko Likuiditas (LIQA) Liquidity Risk Management (LIQA) of the Bank,
Bank secara Individu Individually
Risiko likuiditas merupakan risiko yang timbul akibat Liquidity risk is the risk arising due to the inability to meet
ketidakmampuan memenuhi kewajiban yang jatuh tempo due obligations through cash flow funding sources and/
melalui sumber pendanaan arus kas dan/atau aset likuid or liquid assets that can be pledged, without interfering
yang dapat diagunkan, tanpa mengganggu operasional the Bank’s operations or financial conditions.
maupun kondisi keuangan Bank.
Implementasi Rasio Likuiditas Liquidity Ratio Implementation
Dalam menjamin kemampuan dalam memenuhi setiap In ensuring the ability to fulfill all financial obligations
kewajiban keuangan secara tepat waktu, Bank mengelola risiko in a timely manner, the Bank manages liquidity risk
likuiditas dengan menjaga tingkat likuiditas yang memadai by maintaining adequate and optimal liquidity levels.
dan optimal. Oleh karena itu, Bank telah menetapkan Therefore, the Bank has established liquidity policies
kebijakan dan pedoman likuiditas yang mencakup manajemen and guidelines that include liquidity management,
likuiditas, pemeliharaan cadangan likuiditas yang optimal, optimal maintenance of liquidity reserves, funding
strategi pendanaan, sistem peringatan dini, proyeksi arus strategies, early warning systems, cash flow projections,
kas, profil maturitas, penetapan limit likuiditas, serta rencana maturity profiles, determination of liquidity limits, and
pendanaan darurat (contingency funding plan). contingency funding plan.
Tujuan dari kebijakan ini untuk memastikan ketersediaan The purpose of this policy is to ensure the availability of
dana yang cukup setiap hari dalam memenuhi kewajiban sufficient day-to-day funds to fulfill obligations both in
baik dalam kondisi normal maupun krisis, dengan normal and crisis conditions, by using various available
menggunakan berbagai sumber dana yang tersedia, funding sources, including ensuring the availability of high-
termasuk memastikan adanya aset likuid berkualitas tinggi. quality liquid assets. The funding strategy is prioritized on
Strategi pendanaan difokuskan pada penghimpunan dana collecting third-party funds that have a sound, stable, and
pihak ketiga yang memiliki struktur yang sehat, stabil, dan sustainable structure.
berkelanjutan.
Untuk memperoleh gambaran yang akurat mengenai kondisi To obtain an accurate overview of liquidity conditions,
likuiditas, hasil pengukuran menggunakan rasio likuiditas the measurements results using liquidity ratios are analyzed
dianalisis secara lebih mendalam dan dikaitkan dengan in more depth and linked to the latest qualitative information,
informasi kualitatif terkini, sehingga dapat menghasilkan resulting in comprehensive and accurate conclusions.
kesimpulan yang komprehensif dan tepat. Alat pengukur The liquidity risk measurement tools used include cash
risiko likuiditas yang digunakan antara lain proyeksi flow projections, maturity profiles, liquidity ratios, and
arus kas, profil maturitas, rasio likuiditas, dan stress test liquidity risk stress tests.
risiko likuiditas.
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Dalam rangka meningkatkan ketahanan likuiditas jangka To increase short-term and long-term liquidity resilience,
pendek dan panjang, Perseroan melakukan uji ketahanan the Company conducts liquidity resilience tests on the
likuiditas terhadap potensi maximum cashoutflow potential maximum cashoutflow pattern to meet liquidity
pattern untuk memenuhi kebutuhan likuiditas selama needs for the next 30 days in a stress test scenario, while
30 hari ke depan dalam skenario stress test, dengan tetap maintaining optimal liquidity reserves and stability of
mempertahankan cadangan likuiditas dan stabilitas dana third-party funds.
pihak ketiga secara optimal.
Risiko Pasar Market Risk
Risiko Pasar - Pengungkapan Kualitatif Umum Market Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko pasar merujuk pada potensi kerugian yang timbul Market risk refers to the potential of losses arising from
dari perubahan kondisi pasar secara keseluruhan, yang changes in overall market conditions, which affect
mempengaruhi posisi neraca, rekening administratif, dan the balance sheet position, off-balance sheet, and derivative
transaksi derivatif. Variabel pasar yang dikelola oleh Bank transactions. Market variables managed by the Bank include
mencakup risiko suku bunga dan risiko nilai tukar. interest rate risk and exchange rate risk.
Divisi Treasury sebagai risk taking unit menjalankan The Treasury Division as a risk-taking unit carries out
transaksi treasury sesuai prinsip kehati-hatian dan pedoman treasury transaction in accordance with the principle
internal serta eksternal. Perseroan menetapkan Kebijakan of prudence and internal and external guidelines.
Manajemen Risiko Pasar, Pedoman Transaksi Treasury, serta The Company establishes a Market Risk Management Policy,
limit risk appetite dan risk tolerance yang diajukan oleh Treasury Transaction Guidelines, and risk appetite and
Satuan Kerja Manajemen Risiko. risk tolerance limits proposed by the Risk Management Division.
Implementasi Rasio Pasar Market Ratio Implementation
Pelaksanaan kegiatan pengelolaan risiko pasar Bank The implementation of the Bank’s market risk management
dilakukan berdasarkan pada ketentuan Otoritas Jasa activities is based on the provisions of the Financial Services
Keuangan, yaitu Peraturan Otoritas Jasa Keuangan No. 18/ Authority, namely Financial Services Authority Regulation
POJK.03/2016 dan Surat Edaran Otoritas Jasa Keuangan No. No. 18/POJK.03/2016 and Financial Services Authority
34/SEOJK.03/2016 tentang Penerapan Manajemen Risiko Circular No. 34/SEOJK.03/2016 on Risk Management
bagi Bank Umum. Kebijakan risiko pasar termasuk strategi Implementation for Commercial Banks. Market risk policies
trading dan pengelolaan posisi banking book secara internal including trading strategies and internal management of
telah diatur Bank dalam Kebijakan Treasury dan Pedoman banking book positions are regulated by the Bank in the
Transaksi Treasury. Treasury Policy and Treasury Transaction Guidelines.
1. Eksposur risiko pasar yang dimiliki oleh Bank relatif 1. The Bank’s market risk exposure is relatively low.
rendah.
Dengan aktivitas trading yang tidak signifikan, terdapat With insignificant trading activities, there are
kesenjangan (mismatch) posisi trading book yang tidak insignificant position mismatch of trading book,
signifikan, yaitu rasio PDN Bank relatif sangat rendah, namely the relatively very low ratio of the Bank’s PDN,
tidak terdapat transaksi derivatif, struktur aset dan no derivative transactions, asset and liability structure
liabilitas kurang sensitif terhadap perubahan suku that are less sensitive to changes in interest rates, and
bunga dan repricing gap aset dan liabilitas minimal repricing gap of assets and the minimum liabilities that
dampaknya terhadap pendapatan bunga maupun have impact on interest income and capital, the Bank’s
modal, portofolio Bank didominasi oleh instrumen portfolio that is dominated by non-complex financial
keuangan yang tidak kompleks, serta aktivitas trading instruments, and trading activities that are generally to
umumnya untuk memenuhi kebutuhan nasabah. meet customer needs.
2. Bank telah melakukan identifikasi, pengukuran, 2. The Bank has identified, measured, monitored, and
pemantauan, dan pengendalian terhadap potensi controlled potential losses from market interest rate
kerugian atas pergerakan suku bunga pasar movements against the interest rate gap, mark to
terhadap interest rate gap, mark to market atas surat market for securities in the trading and AFS categories
berharga kategori trading dan AFS yang dimiliki Bank owned by the Bank and potential losses from foreign
serta potensi kerugian pergerakan valuta asing. exchange movements.
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3. Proses identifikasi risiko pasar dilakukan dengan 3. The market risk identification process is carried out
mengidentifikasi seluruh portofolio yang dimiliki Bank by identifying the entire portfolio owned by the Bank,
baik sisi aset dan liabilitas, portofolio surat berharga including in terms of assets and liabilities, portfolio of
terhadap potensi meningkatnya risiko suku bunga securities against the potential for increasing interest
sebagai akibat kebijakan kenaikan suku bunga The Fed rate risk as a result of the Fed’s interest rate hike policy,
yang berdampak terhadap penurunan harga portofolio with impact on the decline in the price of portfolio of
Surat Berharga dengan kategori trading dan AFS serta Securities with trading and AFS categories, and the
dampak melemahnya nilai tukar rupiah terhadap Posisi impact of the weakening rupiah exchange rate on the
Devisa Neto yang dimiliki. Net Foreign Exchange Position owned.
4. Melakukan stress test dan pengukuran potensi kerugian 4. Conducting stress tests and measuring potential
terhadap dampak kebijakan The Fed terhadap losses against the impact of The Fed’s policy on
meningkatnya suku bunga dengan metode Interest increasing interest rates using the Interest Rate
Rate Risk in The Banking Book untuk mengukur dampak Risk in The Banking Book method to measure
terhadap Net Interest Income dan Economic Value, the impact on Net Interest Income and Economic Value,
melakukan identifikasi dan pengukuran terhadap potensi identifying and measuring potential losses on Securities
kerugian portofolio Surat Berharga dengan metode portfolios using the Present Value Book Value (PVBV)
Present Value Book Value (PVBV), sedangkan pengukuran method, while measuring exchange rate risk against
risiko nilai tukar terhadap potensi melemahnya nilai the potential weakening of the rupiah exchange rate
tukar rupiah terhadap Posisi Devisa Neto yang dimiliki against the Bank’s Net Foreign Exchange Position is
Bank dilakukan dengan metode Variance Covariance. carried out by using the Variance Covariance method.
5. Melakukan pemantauan dan pengendalian terhadap 5. Conducting daily monitoring and control of potential
potensi kerugian mark to market terhadap portofolio mark to market losses on securities portfolios to ensure
surat berharga secara harian untuk memastikan potensi that potential losses can be mitigated properly.
kerugian dapat dimitigasi dengan baik.
6. Tidak terdapat pemindahan instrumen antar Regulatory 6. There is no transfer of instruments between Regulatory
Books yang dilakukan oleh Bank. Books carried out by the Bank.
Struktur dan Organisasi Manajemen Risiko untuk Structure and Organization of Risk Management
Risiko Pasar for Market Risk
Dewan Komisaris dan Direksi telah dilibatkan dalam The Board of Commissioners and Board of Directors have
organisasi manajemen risiko pasar. Pada tingkat Dewan been engaged in the market risk management organization.
Komisaris telah dibentuk Komite Pemantauan Risiko At the Board of Commissioners level, a Risk Monitoring
sebagai pengawas tertinggi. Di tingkat Direksi telah dibentuk Committee has been established as the highest supervisor.
Komite Manajemen Risiko dan/atau ALCO yang berperan At the Board of Directors level, a Risk Management
dalam pengendalian risiko serta pengelolaan Risiko Pasar. Committee and/or ALCO have been established with their
roles in controlling risk and managing Market Risk.
Fungsi kontrol untuk risiko pasar secara menyeluruh The control function for overall market risk uses the concept
menggunakan konsep three lines of defense dan telah of three lines of defense and has been implemented through:
diimplementasikan melalui: 1. Clear separation of functions between divisions (risk
1. Pemisahan fungsi yang jelas antara unit kerja (risk taking unit) and divisions that carry out risk control
taking unit) dengan unit kerja yang melaksanakan fungsi function (Risk Management Division) in determining the
pengendalian risiko (Satuan Kerja Manajemen Risiko) organizational structure;
didalam penetapan struktur organisasi;
2. Penetapan Satuan Kerja Manajemen Risiko sebagai unit 2. Establishment of the Risk Management Division as
kerja independen (second line of defense) yang membuat an independent division (second line of defense) that
kebijakan manajemen risiko, metodologi pengukuran formulates risk management policies, risk measurement
risiko, evaluasi limit risiko, dan melakukan validasi data; methodologies, evaluates risk limits, and performs data
validation
3. Satuan Kerja Audit Intern secara berkala melakukan 3. The Internal Audit Division regularly conducts audits
pemeriksaan (third line of defense) untuk menilai (third line of defense) to assess the implementation of
pelaksanaan proses dan sistem manajemen risiko pada risk management processes and systems in functional
aktivitas fungsional yang memiliki eksposur risiko; dan activities that have risk exposure; and
4. Menerapkan pemisahan fungsi antara lain front office, 4. Implementation of separation of functions including
back office, dan middle office. front office, back office, and middle office.
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Pelaksanaan proses identifikasi, pengukuran, pemantauan, The implementation of risk identification, measurement,
dan pengendalian risiko didukung oleh Sistem Informasi monitoring, and control process is supported by the Risk
Manajemen Risiko (SIM), di antaranya dengan melakukan Management Information System (MIS), including by
rapat ALCO setiap bulannya dan laporan pemantauan holding monthly ALCO meetings and monthly monitoring
bulanan Profil Risiko Pasar yang didistribusikan kepada reports on the Market Risk Profile distributed to the Board of
Direksi, Dewan Komisaris, dan unit kerja terkait. Directors, Board of Commissioners, and relevant divisions.
Risiko Operasional Operational Risk
Risiko operasional adalah risiko yang terkait dengan setiap Operational risk is the risk associated with every activity in
aktivitas dalam proses bisnis operasional yang dilakukan oleh the operational business process carried out by the Bank,
Bank yang dapat memicu risiko reputasi, hukum, kepatuhan, which can trigger reputation, legal, compliance, and other
dan risiko lainnya jika tidak dikelola dengan baik. risks if not managed properly.
Bank mengidentifikasi risiko operasional melalui aplikasi The Bank identifies operational risk through the Operational
Operational Risk Self Assessment dan Loss Event Database. Risk Self Assessment and Loss Event Database applications.
Sementara pengukuran risiko operasional dilakukan Meanwhile, operational risk is measured by using the Basic
dengan metode Basic Indicator Approach untuk menghitung Indicator Approach method to calculate minimum capital
kecukupan modal minimum. adequacy.
Risiko Operasional - Pengungkapan Kualitatif Operational Risk - General Qualitative Disclosures
Umum Bank secara Individu of the Bank, Individually
Risiko operasional merujuk pada potensi kerugian yang Operational risk refers to the potential for losses due to
disebabkan oleh ketidakcukupan atau kegagalan dalam inadequacy or failure in internal processes, human error,
proses internal, kesalahan manusia, kegagalan sistem, atau system failure, or as a result of external events.
akibat dari kejadian eksternal.
Implementasi Risiko Operasional Operational Risk Implementation
Tujuan pengelolaan risiko operasional untuk memitigasi The objective of operational risk management is to mitigate
eksposur risiko operasional yang dapat menyebabkan operational risk exposures that can cause financial or
kerugian finansial maupun non-finansial bagi Perseroan. non-financial losses to the Company. Operational risk
Manajemen risiko operasional dilakukan melalui berbagai management is implemented through various tools such as
alat seperti Operational Risk Self Assessment, Loss Event the Operational Risk Self Assessment, Loss Event Database,
Database, dan penerapan Business Continuity Management. and the implementation of Business Continuity Management.
Perseroan juga terus meningkatkan pemahaman karyawan The Company also continues to improve employee
terhadap manajemen risiko dengan menanamkan understanding of risk management by instilling risk
budaya sadar risiko, meningkatkan kesadaran terhadap awareness culture, increasing fraud awareness, and
potensi kecurangan (fraud awareness), serta mengadakan conducting dissemination and training related to risk
sosialisasi dan pelatihan terkait manajemen risiko. management. In addition, risk control is strengthened in
Selain itu, penguatan pengendalian risiko dilakukan pada every operational activity.
setiap aktivitas operasional.
Penerapan Manajemen Risiko Risk Management Implementation
Pelaksanaan kegiatan pengelolaan Risiko Operasional The management activities of the Bank’s Operational Risk is
Bank dilakukan berdasarkan ketentuan Otoritas Jasa carried out based on the provisions of the Financial Services
Keuangan, yaitu Peraturan Otoritas Jasa Keuangan Authority, namely Financial Services Authority Regulation
No. 18/POJK.03/2016 dan Surat Edaran Otoritas Jasa No. 18/POJK.03/2016 and Financial Services Authority
Keuangan No. 34/SEOJK.03/2016 tentang Penerapan Circular No. 34/SEOJK.03/2016 on Risk Management
Manajemen Risiko bagi Bank Umum. Implementation for Commercial Banks.
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Struktur dan Organisasi Manajemen Risiko Structure and Organization of Operational Risk
Operasional Management
1. Dewan Komisaris dan Direksi dilibatkan dalam 1. The Board of Commissioners and Board of Directors
organisasi manajemen risiko. Pada tingkat Dewan are involved in the risk management organization. At
Komisaris dibentuk Komite Pemantau Risiko sebagai the Board of Commissioners level, a Risk Monitoring
pengawas tertinggi. Komite Manajemen Risiko di tingkat Committee is established as the highest supervisor.
Direksi berperan dalam pengendalian risiko serta selaku The Risk Management Committee at the Board of Directors
unit kontrol atau pemantau seluruh risiko pada kegiatan level has roles in risk control and as a control unit or
operasional Bank. monitor of all risks in the Bank’s operational activities.
2. Struktur organisasi manajemen risiko operasional: 2. The organizational structure of operational risk
management:
a. Memisahkan garis tugas, tanggung jawab, dan a. Separating the lines of duties, responsibilities,
kewenangan dengan jelas dan tegas disetiap fungsi and authorities clearly and firmly in each risk
pemilik risiko (Risk Taking Unit), fungsi kontrol dan owner function (Risk Taking Unit), control and
pemantauan (Satuan Kerja Manajemen Risiko dan monitoring function (Risk Management Division
Satuan Kerja Kepatuhan) serta fungsi pemeriksaan and Compliance Division), and audit function
(Satuan Kerja Audit Intern); (Internal Audit Division);
b. Tugas dan tanggung jawab serta kewenangan b. The duties, responsibilities, and authorities at
pada level aktivitas transaksi dibedakan fungsinya transaction activity level are distinguished by
antara lain input, maker, checker, dan approval yang their functions, including input, maker, checker,
dituangkan juga dalam pedoman operasional Bank; and approval which are also stated in the Bank’s
operational guidelines;
c. Pemisahan fungsi kewenangan persetujuan secara c. Separation of approval authority function
independen dari fungsi yang melakukan transaksi independently from the function that carries out
operasional (Batas Wewenang Memutus Kredit, operational transactions (Credit Decision Authority
Daftar Wewenang Operasional, dan lain-lain); dan Limit, Operational Authority List, etc.); and
d. Satuan Kerja Manajemen Risiko melaksanakan d. The Risk Management Division carries out the function
fungsi koordinasi dan sosialisasi seluruh proses of coordinating and disseminating the overall
manajemen risiko Bank untuk meminimalkan risk management process of the Bank in order to
potensi maupun dampak dari berbagai jenis risiko minimize the potential and impact of various types
yang dihadapi oleh Bank. Satuan Kerja Manajemen of risks faced by the Bank. The Risk Management
Risiko membangun proses yang komprehensif Division develops a comprehensive process for
dalam mengidentifikasi, mengukur, memantau, identifying, measuring, monitoring, and controlling
dan mengendalikan risiko serta menyampaikan risks, as well as submitting reports on risk levels
laporan atas tingkat risiko dan membangun sistem and building a reliable internal control system.
pengendalian internal yang andal.
3. Fungsi kontrol untuk risiko operasional secara 3. The control function for overall operational risk uses
menyeluruh menggunakan konsep three lines of defense the concept of three lines of defense and has been
dan telah diimplementasikan melalui: implemented through:
a. Unit Kerja Operasional (risk taking unit/first a. The Operational Division (risk taking unit/first line)
line) dalam menjalankan seluruh aktivitas in carrying out all its operational activities uses
operasionalnya menggunakan konsep pengawasan the concept of inherent supervision to identify,
melekat melakukan identifikasi, kontrol (maker, control (maker, checker, and approval), and monitor
checker, dan approval) dan monitoring guna to ensure that all operational implementation is
memastikan seluruh pelaksanaan operasional in accordance with the applicable guidelines and
telah sesuai dengan pedoman dan ketentuan yang provisions, guaranteeing data accuracy and validity;
berlaku, menjamin keakuratan dan validitas data;
b. Satuan Kerja Manajemen Risiko (second line) b. The Risk Management Division (second line)
melakukan pemantauan dan pengukuran risiko monitors and measures operational risk of the
operasional dampak kerugian operasional, impact of operational losses, evaluates and reviews
evaluasi serta mengkaji kebijakan dan prosedur policies and procedures to ensure all potential
dalam rangka memastikan seluruh potensi risiko operational risks are identified and have adequate
operasional telah teridentifikasi serta ada mitigasi mitigation;
yang memadai;
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c. Satuan Kerja Audit Intern (third line) melakukan c. The Internal Audit Division (third line) conducts
pengawasan dengan pemeriksaan sesuai program supervision by examining according to the audit
audit untuk memastikan bahwa efektivitas program to ensure that the effectiveness of
pelaksanaan operasional Bank telah dilakukan the Bank’s operations has been carried out
sesuai dengan pedoman dan ketentuan yang in accordance with applicable guidelines and
berlaku dan sistem pengendalian internal; provisions and the internal control system;
d. Menerapkan konsep pengawasan melekat dengan d. Implementing the concept of inherent supervision
menggunakan konsep maker, checker, dan approval using the concept of maker, checker, and approval in
pada seluruh kegiatan operasional; all operational activities;
e. Penetapan limit risk appetite dan tolerance; dan e. Determining the risk appetite and tolerance limits;
and
f. Penetapan kewenangan persetujuan transaksi f. Determining the authority to approve operational
aktivitas operasional. activity transactions.
4. Perhitungan ATMR risiko operasional mengacu 4. The calculation of operational risk RWA refers
kepada Surat Edaran Otoritas Jasa Keuangan to the Financial Services Authority Circular
No. 6/SEOJK.03/2020 mengenai Perhitungan ATMR Risiko No. 6/SEOJK.03/2020 on the Calculation of Operational
Operasional dengan menggunakan pendekatan standar. Risk RWA by using standard approach.
Untuk risiko operasional berdasarkan laporan For operational risk based on financial statements,
keuangan, Bank masuk dalam kategori bucket Indikator the Bank is included in Business Indicator 1 (IB 1)
Bisnis 1 (IB 1) sehingga untuk tujuan perhitungan rata- bucket category, therefore, the purpose of calculating
rata kerugian tahunan menggunakan batasan minimum the average annual loss using the minimum limit
kejadian kerugian operasional (loss event) ditetapkan for operational loss events (loss events) is set at
sebesar Rp300.000.000,-. Dengan menggunakan data Rp300,000,000. By using historical operational of
historis kerugian operasional selama 10 tahun terakhir loss data for the past 10 years, it was found that no
didapati bahwa loss event per kejadian tidak ada loss event per incident reached the minimum limit
yang mencapai batasan minimum (Rp300.000.000,-), (Rp300,000,000), therefore, the Bank sets FPKI value at
sehingga Bank menetapkan nilai FPKI sebesar 1, nilai 1, the FPKI value is used as a multiplier factor with KIB
FPKI digunakan sebagai faktor pengali dengan nilai value to generate the Operational Risk Minimum Capital
KIB untuk menghasilkan nilai Modal Minimum Risiko (MMRO) value.
Operasional (MMRO).
5. Pelaksanaan proses identifikasi, pengukuran, 5. The implementation of risk identification, measurement,
pemantauan, dan pengendalian risiko didukung monitoring, and control process is supported by
oleh Sistem Informasi Manajemen Risiko (SIM), the Risk Management Information System (MIS), as
serta digunakannya aplikasi pendukung lain seperti well as the use of other supporting applications such as
Operational Risk Self Assessment, Loss Event Database, Operational Risk Self Assessment, Loss Event Database,
dan Report Reminder. and Report Reminder.
Risiko Hukum Legal Risk
Risiko Hukum - Pengungkapan Kualitatif Umum Legal Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko hukum merupakan risiko yang timbul akibat adanya Legal risk is the risk that arises due to lawsuits and/or
tuntutan hukum dan/atau kelemahan dalam aspek yuridis. weaknesses in juridical aspects.
Implementasi Risiko Hukum Legal Risk Implementation
Pengelolaan manajemen risiko hukum dilakukan oleh Legal risk management is carried out by the Legal and
Bagian Legal dan Remedial melalui berbagai langkah Remedial Division through various strategic steps, among
strategis, antara lain: others:
1. Melakukan analisis terhadap peraturan perundang- 1. Conduct an analysis of laws and regulations, both newly
undangan, baik yang baru diterbitkan maupun yang issued and existing ones, and review actual legal events
telah berlaku, serta mengkaji peristiwa hukum aktual to ensure that the Bank’s internal policies remain in line
untuk memastikan bahwa kebijakan internal Bank tetap with the applicable laws and regulations;
selaras dengan ketentuan hukum yang berlaku;
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2. Memberikan pendapat atau rekomendasi hukum atas 2. Provide legal opinion or recommendation on cooperation
perjanjian kerja sama atau dokumen kesepakatan antara agreements or agreement documents between the Bank
Bank dengan pihak ketiga guna melindungi kepentingan and third parties, to protect the Bank’s legal interests
hukum Bank sebelum dokumen tersebut disetujui dan before the document is approved and signed by
ditandatangani oleh pejabat berwenang; dan authorized officials; and
3. Memastikan bahwa setiap transaksi perbankan, 3. Ensure that every banking transaction, including
termasuk aktivitas operasional, perkreditan, dan operational activities, credit, and employment
hubungan ketenagakerjaan telah dilaksanakan sesuai relations has been carried out in accordance with
dengan peraturan perundang-undangan yang berlaku applicable laws and regulations and supported
dan didukung oleh dokumen hukum yang memadai. by adequate legal documents.
Gugatan atau permasalahan hukum, langkah-langkah Lawsuits or legal problems, the Bank took measures as
dilakukan Bank meliputi: follows:
1. Berkoordinasi dengan unit kerja terkait untuk 1. Coordinating with related divisions to obtain relevant
mendapatkan informasi dan data yang relevan; information and data;
2. Melaksanakan pendampingan dalam menangani 2. Providing assistance in handling legal cases, including
kasus hukum, termasuk memberikan konsultasi atas providing consultation on technical legal issues faced by
permasalahan hukum teknis yang dihadapi Bank; the Bank;
3. Melakukan penanganan atas perkara yang masuk ke 3. Carrying out handling of cases in court with a planned
proses pengadilan dengan pendekatan yang terencana; approach;
4. Dalam kasus tuntutan hukum dengan potensi kerugian 4. In cases of lawsuit with the potential of significant losses
yang signifikan atau yang dapat berdampak besar or lawsuit that can have major impact on the Bank’s
terhadap reputasi Bank, disiapkan rencana kontingensi reputation, a contingency plan is prepared in legal risk
berupa tindakan mitigasi risiko hukum, seperti mitigation measures, such as involving professional
melibatkan jasa pengacara profesional dan melaporkan lawyer services and reporting the case progress to
perkembangan kasus tersebut kepada Direksi; dan the Board of Directors; and
5. Menjalin koordinasi dengan pihak-pihak eksternal yang 5. Coordinate with related external parties, such as police,
terkait, seperti kepolisian, pengadilan, kejaksaan, Badan court, prosecutors, National Land Agency, lawyers, and
Pertanahan Nasional, pengacara, dan pihak terkait other related parties to support the settlement of legal
lainnya untuk mendukung penyelesaian masalah hukum. issues.
Sebagai bagian dari proses evaluasi risiko hukum, Bagian As part of legal risk evaluation process, the Legal and
Legal dan Remedial bekerja sama dengan Satuan Kerja Remedial Department cooperates with the Risk Management
Manajemen Risiko dalam menyusun dan menyampaikan Division in preparing and submitting legal risk profile report
laporan profil risiko hukum kepada Direksi. to the Board of Directors.
Risiko Reputasi Reputation Risk
Risiko Reputasi - Pengungkapan Kualitatif Umum Reputation Risk - General Qualitative
Bank secara Individu Disclosures of the Bank, Individually
Risiko reputasi adalah risiko yang timbul akibat penurunan Reputation risk is the risk that arises from a decrease in
tingkat kepercayaan pemangku kepentingan yang disebabkan the level of stakeholder trust due to negative perceptions of
oleh persepsi negatif terhadap Bank. the Bank.
Implementasi Risiko Reputasi Reputation Risk Implementation
Untuk mengelola risiko reputasi secara efektif, Bank To manage reputation risk effectively, the Bank begins
memulai proses identifikasi melalui berbagai sumber data the identification process through various sources of data
atau informasi, seperti pemberitaan media massa, aktivitas or information, such as mass media coverage, activities
pada situs jejaring sosial Perseroan, serta pengaduan on the Company’s social networking sites, and customer
atau komplain nasabah yang diterima melalui saluran complaints or grievances received through the available
layanan yang tersedia. Seluruh informasi tersebut dicatat, service channels. All of this information is recorded,
ditatausahakan, diolah, dan diklasifikasikan berdasarkan administered, processed, and classified based on frequency,
frekuensi, dampak, serta tingkat materialitasnya dengan impact, and level of materiality neatly and presented in an
rapi dan disajikan secara informatif. informative manner.
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Bagian Service Quality Management & Call Center serta The Department of Service Quality Management & Call
Corporate Secretary menjalankan fungsi pengelolaan Center and Corporate Secretary carry out the management
dan kordinasi atas risiko reputasi. Bagian Service Quality and coordination functions of reputation risk. The Service
Management bertanggung jawab atas pengelolaan risiko Quality Management Department is responsible for
reputasi terkait keluhan nasabah, sementara bagian managing reputation risk related to customer complaints,
Corporate Secretary menangani potensi pemberitaan while the Corporate Secretary Department handles potential
negatif di media massa, situs jejaring sosial, dan platform negative coverage in the mass media, social networking
digital lainnya. Seluruh aktivitas pemantauan dan tindak sites, and other digital platforms. All monitoring and follow-
lanjut risiko reputasi dilaporkan secara rutin setiap bulan up activities of reputation risk are reported periodically
kepada Direksi. every month to the Board of Directors.
Bank memiliki sistem dan prosedur penanganan pengaduan The Bank has a system and procedure for handling
nasabah untuk menindaklanjuti serta menyelesaikan customer complaints to immediately follow up and resolve
keluhan dengan cepat. Mekanisme pengendalian risiko complaints. The reputation risk control mechanism
reputasi terus dikembangkan secara berkelanjutan untuk continues to be developed in a sustainable manner to
meningkatkan efektivitasnya. Upaya pengendalian meliputi increase its effectiveness. Control efforts include preventive
tindakan preventif terhadap potensi risiko reputasi serta measures against potential reputation risk as well as rapid
respons cepat dan pemulihan saat terjadi insiden yang response and recovery when an incident with impact on
berdampak pada reputasi. reputation occurs.
Apabila terjadi situasi krisis, maka pengelolaan risiko In the event of a crisis situation, the management of
reputasi diatur melalui kebijakan manajemen kelangsungan reputation risk is regulated through business continuity
usaha yang bertujuan meminimalkan dampak risiko reputasi management policy that aims to minimize the impact of
selama terjadi gangguan atau bencana. Tim Manajemen reputation risk in the event of a disruption or disaster.
Krisis yang dibentuk mulai dari kantor pusat hingga kantor The Crisis Management Team formed from the head office to
cabang memiliki peran strategis dalam menangani situasi the branch offices has a strategic role in handling emergency
darurat dan memastikan pengelolaan risiko reputasi tetap situations and ensuring that reputation risk management
terjaga. Fokus utama dalam pengelolaan risiko reputasi saat is maintained. The main focus in managing reputation
krisis adalah menjaga kepercayaan nasabah, Pemegang risk during crisis is to maintain the trust of customers,
Saham, dan masyarakat terhadap nama baik Bank. Shareholders, and the community in the Bank’s good name.
Sebagai bagian dari langkah strategis, Bank memastikan As part of its strategic steps, the Bank ensures that
manajemen risiko reputasi dilakukan melalui komunikasi yang the management of reputation risk is carried out through
konsisten, keterbukaan informasi, dan transparansi kepada consistent communication, information disclosure, and
seluruh pemangku kepentingan. Selain itu, hubungan yang transparency to all stakeholders. In addition, harmonious
harmonis dengan media juga terus dijaga guna meminimalkan relationship with the media is also maintained to
dan menangani keluhan pemangku kepentingan yang minimize and handle stakeholders’ complaints which have
berpotensi menimbulkan publikasi negatif terhadap Bank. the potential to cause negative publications against the Bank.
Risiko Stratejik Strategic Risk
Risiko Stratejik - Pengungkapan Kualitatif Umum Strategic Risk - General Qualitative
Bank secara Individu Disclosures of the Bank, Individually
Risiko stratejik adalah risiko yang timbul akibat ketidaktepatan Strategic risk is the risk that arises due to inaccuracy in
dalam pengambilan atau pelaksanaan keputusan strategis, making or implementing a strategic decision, as well as
serta kegagalan dalam merespons perubahan pada failure to respond to changes in the business environment.
lingkungan bisnis.
Implementasi Manajemen Risiko Stratejik Strategic Risk Management Implementation
Manajemen risiko stratejik Bank didasarkan pada The Bank’s strategic risk management is based on
Pedoman Penerapan Manajemen Risiko Stratejik serta the Strategic Risk Management Implementation
kebijakan dan prosedur lain, seperti Pedoman Penyusunan Guidelines as well as other policies and procedures, such as
Produk dan Aktivitas Baru. Tanggung jawab pengelolaan the Guidelines for Developing New Products and Activities.
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risiko stratejik berada pada bagian Corporate Secretary, The responsibility for managing strategic risk lies with
di bawah pengawasan langsung Direktur Utama. the Corporate Secretary, under direct supervision of
the President Director.
Pelaksanaan manajemen risiko stratejik dilakukan melalui The implementation of strategic risk management is
proses perencanaan strategis, termasuk penyusunan carried out through a strategic planning process, including
planning dan budgeting yang memastikan strategi Bank the preparation of planning and budgeting that ensures
selaras dengan visi dan misi Perseroan. Visi dan misi tersebut the alignment of the Bank’s strategy with the Company’s
menjadi acuan utama dalam penyusunan rencana bisnis vision and mission. The vision and mission serve as
tahunan Perseroan. the main references in preparing the Company’s annual
business plan.
Rencana kerja tahunan disiapkan oleh Direksi dan The annual work plan is prepared by the Board of Directors
mendapatkan persetujuan dari Dewan Komisaris dan and approved by the Board of Commissioners, and
mensosialisasikan rencana tersebut kepada seluruh disseminated to all employees. The strategy is prepared by
karyawan. Penyusunan strategi menggunakan analisis using Strengths, Weaknesses, Opportunities, and Threats
Strengths, Weaknesses, Opportunities, and Threats (SWOT) (SWOT) analysis with due observance of external factors and
dengan mempertimbangkan faktor eksternal dan tingkat level of risk. Active supervision of strategy implementation
risiko. Pengawasan aktif terhadap implementasi strategi is carried out through monitoring the achievement of
dilakukan melalui pemantauan capaian rencana kerja annual work plan by the Board of Directors, which is also
tahunan oleh Direksi, yang diawasi pula oleh Dewan supervised by the Board of Commissioners through the Risk
Komisaris melalui Komite Pemantau Risiko. Monitoring Committee.
Risiko stratejik dilakukan evaluasi secara berkala dalam Strategic risk is evaluated periodically in various forums,
berbagai forum, seperti rapat Direksi, rapat Komite such as Board of Directors’ meetings, Risk Management
Manajemen Risiko, dan branch performance review meeting Committee’s meetings, and branch performance
untuk menyelaraskan strategi antar unit kerja. Perseroan juga review meeting to align strategies among divisions.
telah menyusun rencana bisnis jangka panjang (corporate The Company has also prepared long-term business
plan) serta RBB yang dievaluasi setiap tahun agar tetap plans (corporate plans) and RBB, evaluated annually to
relevan dengan dinamika lingkungan usaha. Rencana bisnis remain relevant to the dynamics of business environment.
jangka panjang berfungsi sebagai panduan utama yang juga The long-term business plan serves as the main guide that
dapat disesuaikan jika terdapat perubahan signifikan pada can also be adjusted if there are significant changes to
lingkungan bisnis dan sumber daya Bank. the business environment and the Bank’s resources.
Bank menetapkan strategi pengembangan teknologi, The Bank determines strategies for developing technology,
sumber daya manusia, produk, layanan, jaringan, dan pasar human resources, products, services, networks, and markets
untuk mempertahankan daya saing dan keberlanjutan to maintain its competitiveness and business sustainability.
usaha. Budaya manajemen risiko stratejik tercermin dalam The strategic risk management culture is reflected in the
profil risiko, dengan pengukuran melalui analisis eksposur risk profile, with measurements through exposure analysis
terhadap limit yang ditetapkan, seperti pencapaian aset, against the established limits, such as asset achievement,
ekspansi pinjaman, dana pihak ketiga, dan efisiensi loan expansion, third-party funds, and cost efficiency.
biaya. Tindak lanjut risiko stratejik yang signifikan Significant follow-ups of strategic risk are documented
didokumentasikan dalam profil risiko dan dibahas dalam in the risk profile and discussed in the Risk Management
rapat Komite Manajemen Risiko. Committee’s meeting.
Risiko Kepatuhan Compliance Risk
Budaya manajemen risiko kepatuhan melalui sosialisasi, The compliance risk management culture continues to be
pelatihan, dan peningkatan pemantauan. Fokus utama improved through dissemination, training, and increased
manajemen risiko kepatuhan adalah memastikan monitoring. The main focus of compliance risk management
kepatuhan terhadap ketentuan internal dan eksternal serta is to ensure the compliance with internal and external
menghindari pelampauan risk appetite dan risk tolerance provisions and avoid exceeding the risk appetite and risk
yang telah ditetapkan. tolerance set.
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Risiko kepatuhan dikelola oleh Satuan Kerja Kepatuhan Compliance risk is managed by the Compliance Division
yang menjalankannya secara independen dan melaporkan which carries it out independently and reports it directly
langsung kepada Direktur Kepatuhan. Hal ini bertujuan to the Compliance Director. This aims to ensure that the
untuk memastikan bahwa Perseroan senantiasa mematuhi Company continues to comply with all applicable laws,
seluruh peraturan, perundang-undangan, dan ketentuan regulations, and provisions. Compliance risk management
yang berlaku. Pengelolaan risiko kepatuhan dilakukan is carried out through consistent implementation of
melalui penerapan sistem pengendalian internal yang internal control system. To ensure its effectiveness,
konsisten. Untuk memastikan efektivitasnya, Satuan Kerja the Internal Audit Division conducts internal audits to
Audit Intern melaksanakan audit internal guna memverifikasi verify internal control related to compliance risk.
pengendalian internal terkait risiko kepatuhan.
Risiko Kepatuhan - Pengungkapan Kualitatif Compliance Risk - General Qualitative
Umum Bank secara Individu Disclosures of the Bank, Individually
Risiko kepatuhan merupakan risiko yang muncul akibat Compliance risk is the risk that arises due to non-compliance
ketidakpatuhan atau kegagalan Perseroan dalam or failure of the Company to implement the applicable laws
melaksanakan peraturan perundang-undangan dan ketentuan and regulations.
yang berlaku.
Implementasi Risiko Kepatuhan Compliance Risk Implementation
Bank senantiasa memantau kepatuhan terhadap peraturan The Bank continuously monitors its compliance with
regulator untuk menghindari sanksi seperti teguran, denda, regulatory regulations to avoid sanctions such as
atau pencabutan lisensi. Pengelolaan risiko kepatuhan warnings, fines, or revocation of licenses. Compliance
diterapkan di seluruh aktivitas operasional dengan Direktur risk management is implemented across all operational
Kepatuhan dan Satuan Kerja Kepatuhan sebagai koordinator activities with the Compliance Director and Compliance
utama. Didukung oleh Satuan Kerja Manajemen Risiko dan Division as the main coordinators. Supported by
pemimpin unit kerja, Bank membangun budaya sadar the Risk Management Division and division heads,
risiko. Selain itu, Satuan Kerja Kepatuhan berkoordinasi the Bank builds risk awareness culture. Furthermore,
dengan Satuan Kerja Manajemen Risiko menyusun laporan the Compliance Division coordinates with the Risk
profil risiko kepatuhan untuk dilaporkan kepada Direksi. Management Division to prepare the compliance risk profile
report to be submitted to the Board of Directors.
Program Anti-Pencucian Uang dan Pencegahan Pendanaan The Anti-Money Laundering and Counter-Terrorist
Terorisme telah dilaksanakan sesuai dengan ketentuan Financing Program has been implemented in accordance
yang berlaku. Untuk mendukung hal tersebut, sosialisasi with applicable regulations. To support this program,
mengenai Customer Due Diligence dilakukan secara berkala dissemination on Customer Due Diligence is carried out
guna meningkatkan kesadaran dan kepatuhan unit kerja periodically to improve awareness and compliance of
operasional Perseroan terhadap prosedur ini. Selain itu, the Company’s operational division with this procedure.
Perseroan juga telah memiliki kebijakan dan standar Moreover, the Company also has policies and standard
operasional prosedur terkait Anti-Pencucian Uang dan operating procedures related to Anti-Money Laundering
Pencegahan Pendanaan Terorisme untuk melindungi Bank and Counter-Terrorist Financing to protect the Bank
dari potensi tindak pidana pencucian uang dan terorisme. from potential crime of money laundering and terrorism.
Hal tersebut didukung dengan implementasi sistem anti- This is supported by the implementation of anti-money
pencucian uang untuk memantau transaksi mencurigakan, laundering system to monitor suspicious transactions,
termasuk laporan Cash Transaction Report dan Suspicious including Cash Transaction Report and Suspicious
Transaction Report. Transaction Report.
Satuan Kerja Kepatuhan juga berperan dalam pemantauan The Compliance Division also plays a role in monitoring
kepatuhan terkait pemenuhan komitmen kepada regulator, compliance related to the fulfillment of commitments to
penyesuaian kebijakan baru mengikuti perubahan ketentuan regulators, adjustment to new policies following changes
eksternal, serta hal-hal yang disyaratkan oleh regulator, in external provisions, and matters required by regulators,
seperti perencanaan, pelaksanaan, dan pelaporan aktivitas such as planning, implementing, and reporting new
baru. activities.
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Pengelolaan Risiko terkait Risk Management related to
Keuangan Berkelanjutan Sustainable Finance
Bank menjalankan prinsip kehati-hatian dalam The Bank implements the prudential principle in managing
mengelola risiko sosial dan lingkungan terkait aktivitas social and environmental risks related to fundraising and
penghimpunan dan penyaluran dana. Proses ini mencakup channeling activities. This process includes identification,
identifikasi, pengukuran, mitigasi, pengawasan, serta measurement, mitigation, supervision, and monitoring of
pemantauan terhadap potensi dampak terhadap aspek potential impacts on social and environmental aspects. The
sosial dan lingkungan. Risiko yang timbul mencakup risks that arise include the possibility of negative impacts
kemungkinan dampak negatif yang mungkin terjadi akibat due to projects or activities financed by the Bank.
proyek atau kegiatan yang dibiayai oleh Bank.
Evaluasi Penerapan Sistem Manajemen Evaluation of Risk Management System
Risiko Implementation
Evaluasi pengelolaan risiko Bank dilakukan melalui self- The Bank’s risk management is evaluated through risk
assessment profil risiko menggunakan metode yang tepat. profile self-assessment with the appropriate method. In
Pada tahun 2024, hasil penilaian menunjukkan profil risiko 2024, the assessment results showed that the Bank’s risk
Bank berada pada Peringkat Komposit 2 (PK2), menandakan profile was at the Composite Rating 2 (PK2), indicating that
sistem manajemen risiko Bank telah berjalan dengan baik. the Bank’s risk management system was carried out properly.
Pengembangan Sumber Daya Manusia di Human Resources Development related to
Bidang Sistem Manajemen Risiko Risk Management System
Perseroan memastikan penerapan manajemen risiko yang The Company ensures the effective implementation of risk
efektif dengan mengembangkan sumber daya manusia management by developing competent human resources
yang kompeten dan berbudaya risiko. Untuk memenuhi with a risk culture. To meet the needs and to comply with
kebutuhan tersebut serta mematuhi ketentuan regulator, regulatory provisions, the Company holds risk management
Perseroan mengadakan program edukasi manajemen risiko education programs through the following activities:
melalui berbagai kegiatan berikut:
1. Sertifikasi dan pembaruan pengetahuan mengenai 1. Certification and knowledge refreshment on risk
manajemen risiko; management;
2. Sosialisasi mengenai budaya manajemen risiko serta 2. Dissemination on risk management culture and risk
alat-alat manajemen risiko yang digunakan oleh management tools used by the Company in the Bank’s
Perseroan dalam operasional Bank; dan operations; and
3. Program pembelajaran dan pelatihan untuk karyawan 3. Learning and training programs for the Company’s
Perseroan melalui seminar dan kursus yang diadakan employees through seminars and courses held by
oleh pihak eksternal. external parties.
Kecukupan atas Sistem dan Infrastruktur Adequacy of Risk Management System and
Sistem Manajemen Risiko Infrastructure
Bank Ganesha terus mengembangkan infrastruktur Bank Ganesha continuously develops risk management
manajemen risiko yang mencakup aspek tata kelola dan infrastructure that includes governance aspect and
organisasi (termasuk sumber daya manusia), kebijakan organization (including human resources), policies and
dan prosedur, proses manajemen risiko, alat dan metode procedures, risk management processes, measurement
pengukuran, dan teknologi informasi untuk mendukung tools and methods, and information technology to
pengelolaan risiko yang efektif. Pada tahun 2024, Dewan support an effective risk management. In 2024, the Board
Komisaris dan Komite Audit menilai sistem manajemen of Commissioners and Audit Committee considered that
risiko Bank telah memenuhi kebutuhan operasional yang the Bank’s risk management system fulfilled the operational
diperlukan oleh Bank. needs required by the Bank.
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TABEL 1 UKURAN UTAMA – BANK SECARA INDIVIDU
Table 1 Key Metrics - Bank Individually
31 Desember 2024
No. Keterangan December 31, 2024
Modal yang Tersedia (Nilai)
1 Modal Inti Utama (CET1) 3.309.059
2 Modal Inti (Tier 1) 3.309.059
3 Total Modal 3.360.503
Aset Tertimbang Menurut Risiko (Nilai)
4 Total Aset Tertimbang Menurut Risiko (ATMR) 4.606.929
Rasio Modal Berbasis Risiko dalam Bentuk Persentase dari ATMR
5 Rasio CET1 (%) 8,11%
6 Raso Tier 1 (%) 71,83%
7 Rasio Total Modal (%) 72,95%
Tambahan CET1 yang Berfungsi sebagai Buffer dalam Bentuk Persentase dari ATMR
8 Capital Conservation Buffer (2,5% dari ATMR) (%) 0,00%
9 Countercyclical Buffer (0-2,5% dari ATMR) (%) 0,00%
10 Capital Surcharge untuk Bank Sistematik (1-2,5%) (%) 0,00%
11 Total CET1 sebagai Buffer (Baris 8 + Baris 9 + Baris 10) 0,00%
12 Komponen CET1 untuk Buffer 63,72%
Rasio Pengungkit Sesuai Basel III
13 Total Eksposur 10.166.302
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14 32,55%
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14b N/A
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14c Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah 32,42%
Memasukkan Nilai Rata-rata dari Tercatat Aset Securities Financing Transactions (SFT) secara Gross (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14d Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah N/A
Memasukkan Nilai Rata-rata dari Nilai Tercatat Aset SFT secara Gross (%)
Rasio Kecukupan Likuiditas (LCR)
15 Total Aset Likuid Berkualitas Tinggi (HQLA) 2.455.322
16 Total Arus Kas Keluar Bersih (Net Cash Outflow) 405.944
17 LCR (%) 604,85%
Rasio Pendanaan Stabil Bersih (NSFR)
18 Total Pendanaan Stabil yang Tersedia (ASF) 6.986.726
19 Total Pendanaan Stabil yang Diperlukan (RSF) 3.807.332
20 NSFR (%) 183,51%
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023 Description
Available Capital
3.154.103 Prime Core Capital (CET1)
3.154.103 Core Capital (Tier 1)
3.192.766 Total Capital
Risk Weighted Assets (Value)
3.408.694 Total Risk Weighted Assets (RWA)
Risk Based Capital Ratio as Percentage of RWA
8,10% Ratio CET1 (%)
92,53% Ratio Tier 1 (%)
93,67% Total Capital Ratio (%)
Additional CET 1 Functions as Buffer in the Form of Percentage of RWA
0,00% Capital Conservation Buffer (2.5% from RWA) (%)
0,00% Countercyclical Buffer (0-2.5% from RWA) (%)
0,00% Capital Surcharge for Systemic Bank (1-2.5%) (%)
0,00% Total CET 1 as Buffer (Line 8 + Line 9 + Line 10)
84,44% CET 1 Components for Buffer
Leverage Ratio According to Basel III
10.467.725 Total Exposures
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
30,13%
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
29,63% with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes
the Average Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes
the Average Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Liquidity Adequacy Ratio (LCR)
2.761.817 Total High Quality Liquid Assets (HQLA)
1.146.965 Total Net Cash Outflow
240,79% LCR %
Net Stable Funding Ratio (NSFR)
6.158.214 Total Available Stable Funding (ASF)
3.587.548 Total Required Stable Funding (RSF)
171,66% NSFR (%)
PT Bank Ganesha Tbk
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Page 274
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 2 RISIKO KREDIT - PENGUNGKAPAN KUALITAS KREDIT ATAS ASET (CR1)
BANK SECARA INDIVIDU
Tabel 2 Disclosure of Credit Quality of Assets (CR1)
Bank Individually
Nilai Tercatat Secara Bruto
Gross Carrying Amount
CKPN
No. Keterangan Tagihan yang Telah Jatuh Tempo Tagihan yang Belum Jatuh Tempo
Due Receivables Not Due Receivables
a b c
31 Desember 2024
December 31, 2024
1 Kredit 58.322 4.961.510 239.701
2 Surat Berharga - 2.837.367 11.755
3 Transaksi Rekening Administratif - 338.939 120
4 Total 58.322 8.137.816 251.576
31 Desember 2023
December 31, 2023
1 Kredit 48.501 4.287.270 211.072
2 Surat Berharga - 1.483.655 -
3 Transaksi Rekening Administratif - 286.847 234
4 Total 48.501 6.057.772 211.306
TABEL 3 RISIKO KREDIT - PENGUNGKAPAN MUTASI KREDIT DAN SURAT BERHARGA YANG TELAH JATUH TEMPO (CR2)
BANK SECARA INDIVIDU
Table 3 Credit Risk - Disclosure of Changes in Due Loans and Securities (CR2)
Bank Individually
31 Desember 2024
No. Keterangan December 31, 2024
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir 38.857
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak Periode Pelaporan Terakhir 19.465
3 Kredit dan Surat Berharga yang Kembali Menjadi Tagihan yang Belum Jatuh Tempo -
4 Nilai Hapus Buku 2.452
5 Perubahan Lain -
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir (1+2-3-4+5) 55.870
PT Bank Ganesha Tbk
272 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 275
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
CKPN
CKPN
Nilai Bersih (a+b-c)
(Pendekatan IRB)
Net Value (a+b-c)
Stage 2 dan 3 (IRB Approach) Description
Stage 1
Stage 2 and 3
d e f g
31 Desember 2024
December 31, 2024
91.227 148.474 - 4.780.131 Loans
- 11.755 - 2.825.612 Securities
- 120 - 338.819 Administrative Account Transactions
91.227 160.349 - 7.944.562 Total
31 Desember 2023
December 31, 2023
71.025 140.048 - 4.124.699 Loans
- - - 1.483.655 Securities
- 234 - 286.613 Administrative Account Transactions
71.025 140.282 - 5.894.967 Total
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023 Description
1.225 Due Loans and Securities on Last Reporting Period
3.048 Due Loans and Securities since Last Reporting Period
- Not Due Loans and Securities that Return to Receivables
5 Write-Off Value
- Other Changes
4.268 Due Loans and Securities on Last Reporting Period (1+2-3-4+5)
PT Bank Ganesha Tbk
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Page 276
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 4 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN WILAYAH
BANK SECARA INDIVIDU
Table 4 Credit Risk - Disclosure of Net Receivables by Area
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih berdasarkan Wilayah
No. Kategori Portofolio Net Receivables by Region
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
1 Tagihan kepada Pemerintah 3.122.956 - - - 3.122.956
2 Tagihan kepada Entitas Sektor Publik - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - - -
Lembaga Internasional
4 Tagihan kepada Bank 1.083.595 - - - 1.083.595
5 Tagihan Berupa Covered Bond - - - - -
Tagihan kepada Perusahaan Efek dan
6 190.184 - - - 190.184
Lembaga Jasa Keuangan Lainnya
Tagihan Berupa Surat Berharga Subordinasi, Ekuitas, dan
7 - - - - -
Instrumen Modal Lainnya
8 Kredit Beragun Rumah Tinggal 96.543 - - - 96.543
9 Kredit Beragun Properti Komersial 313.949 - - - 313.949
10 Kredit untuk Pengadaan Tanah - - - - -
11 Kredit Pegawai atau Pensiunan - - - - -
12 Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel 964.037 268.003 373.475 - 1.605.515
13 Tagihan kepada Korporasi 2.723.998 18.969 514.013 - 3.256.980
14 Tagihan yang Telah Jatuh Tempo 1 - - - 1
15 Aset Lainnya 178.368 - - - 178.368
Total 8.673.631 286.972 887.488 - 9.848.091
PT Bank Ganesha Tbk
274 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 277
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih berdasarkan Wilayah
Portfolio Category
Net Receivables by Region
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
2.342.192 - - - 2.342.192 Receivables from Government
- - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - - -
International Institutions
1.291.054 - - - 1.291.054 Receivables from Banks
- - - - - Receivables in the form of Covered Bond
Receivables from Securities Companies and
283.811 - - - 283.811
Other Financial Services Institutions
Receivables in the form of Subordinated Securities, Equity, and
- - - - -
Other Capital Instruments
134.984 - - - 134.984 Residential Property Collateralized Loans
381.763 500 38.588 - 420.851 Commercial Property Collateralized Loans
- - - - - Loan by Land Acquisition
- - - - - Employee or Retirement Loans
448.456 296.122 273.336 - 1.017.914 Receivables from Microbusiness, Small Business, and Retail Portfolio
1.825.581 20.525 716.246 - 2.562.352 Receivables from Corporations
172 626 427 - 1.225 Due Receivables
198.512 - - - 198.512 Other Assets
6.906.525 317.773 1.028.597 - 8.252.895 Total
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 275
Page 278
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 5 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN SEKTOR EKONOMI
BANK SECARA INDIVIDU
Table 5 Credit Risk - Disclosure of Net Receivables by Economic Sector
Bank Individually
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity, and
Institutions
Services Capital
Institutions Instruments
31 Desember 2024
December 31, 2024
Pertanian, Kehutanan, dan
1 - - - - - - -
Perikanan
2 Pertambangan dan Penggalian - - - - - - -
3 Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4 - - - - - - -
Panas, dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6 Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7 Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8 Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9 - - - - - - -
Penyediaan Makan Minum
10 Informasi dan Komunikasi - - - - - - -
11 Aktivitas Keuangan dan Asuransi - - - 1.083.595 - 190.184 -
12 Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13 - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14 Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan
Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15 Pertahanan, dan Jaminan Sosial - - - - - - -
Wajib
16 Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17 - - - - - - -
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - - - - -
19 Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga sebagai
20 - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21 dan Badan Ekstra Internasional - - - - - - -
Lainnya
22 Rumah Tangga - - - - - - -
23 Bukan Lapangan Usaha - - - - - - -
24 Lainnya 3.112.956 - - - - - -
Total 3.112.956 - - 1.083.595 - 190.184 -
PT Bank Ganesha Tbk
276 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 279
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2024
December 31, 2024
683 - - 198.236 21.078 - - Agriculture, Forestry, and Fishery
- - - 7.146 356.965 - - Mining and Extractive Industries
- 2.152 - 32.728 1.772.986 - - Processing Industry
Procurement of Electricity, Gas,
- - - 204 - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - - - - - Management, Waste Management,
and Recycle
8.464 5.626 - 10.121 333.918 - - Construction
Wholesale and Retail Trade,
11.114 54.100 - 317.346 44.307 - - Car and Motorcycle Repair
and Maintenance
23.993 - - 40.592 182.341 - - Transportation and Warehousing
Provision of Accommodation and
561 38.141 - 6.542 12.829 - -
Foods and Beverages
- 13.004 - 35.580 - - - Information and Communication
- 610 - - 458.233 - - Financial and Insurance Activities
- 198.747 - - 67.840 1 - Real Estate
Professional, Scientific, and
- - - - - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
2.072 847 - - 1.721 - -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - - - - - Land Business, and Mandatory
Social Service
- - - 22 - - - Education
Human Health Activities and
- - - 2.496 1.263 - -
Social Activities
Arts, Entertainment, and
- - - - - - -
Recreation
- - - 18.371 - - - Other Service Activities
- - - - - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
49.656 723 - 936.130 3.500 - - Household
- - - - - - - Non-Business
- - - - - - 178.368 Others
96.543 313.950 - 1.605.514 3.256.981 1 178.368 Total
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 277
Page 280
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity, and
Institutions
Services Capital
Institutions Instruments
31 Desember 2023
December 31, 2023
Pertanian, Kehutanan, dan
1 - - - - - - -
Perikanan
2 Pertambangan dan Penggalian - - - - - - -
3 Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4 - - - - - - -
Panas, dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6 Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7 Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8 Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9 - - - - - - -
Penyediaan Makan Minum
10 Informasi dan Komunikasi - - - - - - -
11 Aktivitas Keuangan dan Asuransi - - - 1.291.054 - 283.811 -
12 Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13 - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14 Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan Penunjang
Usaha Lainnya
Administrasi Pemerintahan,
15 Pertahanan, dan - - - - - - -
Jaminan Sosial Wajib
16 Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17 - - - - - - -
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - - - - -
19 Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga sebagai
20 - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21 dan Badan Ekstra Internasional - - - - - - -
Lainnya
22 Rumah Tangga - - - - - - -
23 Bukan Lapangan Usaha - - - - - - -
24 Lainnya 2.342.192 - - - - - -
Total 2.342.192 - - 1.291.054 - 283.811 -
PT Bank Ganesha Tbk
278 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 281
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2023
December 31, 2023
3.364 - - 146.658 21.243 296 - Agriculture, Forestry, and Fishery
- - - 8.318 595.679 - - Mining and Extractive Industries
150 88.166 - 41.586 1.367.301 58 - Processing Industry
Procurement of Electricity, Gas,
- - - - - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - 321 - - - Management, Waste Management,
and Recycle
9.569 1.800 - 2.400 281.944 - - Construction
Wholesale and Retail Trade,
17.748 59.803 - 304.890 62.298 797 - Car and Motorcycle Repair
and Maintenance
24.541 - - 45.904 82.501 - - Transportation and Warehousing
Provision of Accommodation and
850 63.959 - 6.673 15.580 - -
Foods & Beverages
- 5.376 - 25.313 - - - Information and Communication
- 174 - 447 60.941 - - Financial and Insurance Activities
- 199.568 - 4 72.311 - - Real Estate
Professional, Scientific, and
- - - 44 - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
25.496 1.191 - 15.131 - 7 -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - - - - - Land Business, and Mandatory
Social Service
- - - 45 - - - Education
Human Health Activities and
- - - 1.273 - - -
Social Activities
Arts, Entertainment, and
- - - - - - -
Recreation
- - - 22.140 2.555 25 - Other Service Activities
- - - 2.803 - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
53.266 814 - 381.958 - 42 - Household
- - - 12.006 - - - Non-Business
- - - - - - 198.512 Others
134.984 420.851 - 1.017.914 2.562.353 1.225 198.512 Total
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 279
Page 282
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 6 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN SISA JANGKA WAKTU KONTAK
BANK SECARA INDIVIDU
Table 6 Credit Risk - Disclosure of Net Receivables by Remaining Contact Period
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
No. Kategori Portofolio
> 1-3 > 3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year > 1-3 > 3-5 > 5 Years Non-
Years Years Contractual
1 Tagihan kepada Pemerintah 1.878.124 802.922 34.524 407.386 - 3.122.956
2 Tagihan kepada Entitas Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - - - -
Lembaga Internasional
4 Tagihan kepada Bank 1.083.595 - - - - 1.083.595
5 Tagihan Berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
6 190.184 - - - - 190.184
Keuangan Lainnya
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7 - - - - - -
Ekuitas, dan Instrumen Modal Lainnya
8 Kredit Beragun Rumah Tinggal 43.333 10.732 14.837 27.641 - 96.543
9 Kredit Beragun Properti Komersial 166.443 66.307 69.757 11.441 - 313.948
10 Kredit Pegawai/ Pensiunan - - - - - -
Tagihan kepada Usaha Mikro, Usaha Kecil dan
11 1.303.290 242.364 58.928 933 - 1.605.515
Portofolio Ritel
12 Tagihan kepada Korporasi 2.419.145 381.108 237.185 219.542 - 3.256.980
13 Tagihan yang Telah Jatuh Tempo - 1 - - - 1
14 Aset Lainnya 178.368 - - - - 178.368
Total 7.262.482 1.503.434 415.231 666.943 - 9.848.090
TABEL 7 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN DAN PENCADANGAN BERDASARKAN WILAYAH
BANK SECARA INDIVIDU
Table 7 Credit Risk - Disclosure of Receivables and Allowances by Area
Bank Individually
31 Desember 2024
December 31, 2024
No. Keterangan
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
1 Tagihan 8.673.632 286.972 887.488 - 9.848.092
Tagihan yang Mengalami Peningkatan dan Pemburukan Risiko
Kredit (Stage 2 dan Stage 3)
2 a. Belum Jatuh Tempo 52.549 3.276 4.737 - 60.562
b. Telah Jatuh Tempo 36.991 3.691 17.640 - 58.322
3 CKPN - Stage 1 3.708.947 284.445 907.557 - 4.900.949
4 CKPN - Stage 2 52.549 3.276 4.737 - 60.562
5 CKPN - Stage 3 36.991 3.691 17.640 - 58.322
6 Tagihan yang Dihapus Buku 2.452 - - - 2.452
PT Bank Ganesha Tbk
280 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 283
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
Portfolio Category
> 1-3 > 3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year > 1-3 > 3-5 > 5 Years Non-
Years Years Contractual
1.063.255 853.995 291.705 133.236 - 2.342.191 Receivables from Government
- - - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - - - -
International Institutions
1.291.054 - - - - 1.291.054 Receivables from Banks
- - - - - - Receivables in the form of Covered Bond
Receivables from Securities Companies and Other Financial
186.325 74.250 23.236 - - 283.811
Services Institutions
Receivables in the form of Subordinated Securities/
- - - - - -
Receivables, Equity and Other Capital Instruments
79.002 10.984 9.974 35.024 - 134.984 Residential Property Collateralized Loans
213.162 72.882 114.146 20.661 - 420.851 Commercial Property Collateralized Loans
- - - - - - Employee/ Retirement Loans
Receivables from Microbusiness, Small Business, and
622.155 246.755 147.910 1.094 - 1.017.914
Retail Portfolio
1.284.428 738.366 383.959 155.598 - 2.562.351 Receivables from Corporations
1.205 19 - - - 1.224 Due Receivables
198.512 - - - - 198.512 Other Assets
4.939.098 1.997.251 970.930 345.613 - 8.252.892 Total
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Description
Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
6.906.525 317.772 1.028.597 - 8.252.894 Receivables
Claims with Increased and Worsening Credit Risk (Stage 2 and Stage 3)
10.559 6.469 1.833 - 18.861 a. Not Due
187 1.275 386 - 1.848 b. Due
96.242 371 43.435 - 140.048 CKPN - Stage 1
1.405 379 165 - 1.949 CKPN - Stage 2
48.706 2.064 18.305 - 69.075 CKPN - Stage 3
5 - - - 5 Receivables Written Off
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 8 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN DAN PENCADANGAN BERDASARKAN SEKTOR EKONOMI
BANK SECARA INDIVIDU
Table 8 Credit Risk - Disclosure of Receivables and Allowances by Economic Sector
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN)
Tagihan
Nilai Allowance for
No. Sektor Ekonomi yang
Impaired Receivables Impairment Losses (CKPN)
Tagihan Dihapus
Receivables Buku
Belum Telah
Receivables
Jatuh Jatuh
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
1 Pertanian, Kehutanan, dan Perikanan 219.997 1.764 5.384 615 156 5.384 -
2 Pertambangan dan Penggalian 364.111 1.061 23 512 97 23 -
3 Industri Pengolahan 1.807.866 11.218 2.782 73.376 10.930 2.782 -
Pengadaan Listrik, Gas, Uap/Air Panas
4 204 - - - - - -
dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan - 36 31 8 4 31 -
Daur Ulang Sampah
6 Konstruksi 358.130 - 7 820 - 7 -
Perdagangan Besar dan Eceran,
7 Reparasi dan Perawatan Mobil dan 426.867 13.659 27.277 1.035 1.120 27.277 -
Sepeda Motor
8 Pengangkutan dan Pergudangan 246.927 565 - 642 52 - 2.452
Penyediaan Akomodasi dan
9 58.073 - - 4.637 - - -
Penyediaan Makan Minum
10 Informasi dan Komunikasi 48.584 - - 49 - - -
11 Aktivitas Keuangan dan Asuransi 1.732.622 - - 36.001 - - -
12 Real Estat 266.587 - 14.291 30.164 - 14.291 -
13 Aktivitas Profesi, Ilmiah, dan Teknis - - - - - - -
Aktivitas Penyewaan dan Sewa
Guna Usaha tanpa Hak Opsi,
14 4.639 21.334 101 51 20.315 101 -
Ketenagakerjaan, Agen Perjalanan,
dan Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15 - - - - - - -
Pertahanan, dan Jaminan Sosial Wajib
16 Pendidikan 22 - - - - - -
Aktivitas Kesehatan Manusia dan
17 3.759 - - 5 - - -
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - 3 - - -
19 Aktivitas Jasa Lainnya 18.371 195 720 50 19 720 -
Aktivitas Rumah Tangga sebagai
20 - 182 165 30 20 165 -
Pemberi Kerja
Aktivitas Badan Internasional dan
21 - - - - - - -
Badan Ekstra Internasional Lainnya
22 Rumah Tangga 990.009 10.336 7.540 474 188 7.540 -
23 Bukan Lapangan Usaha - 212 - 1 4 - -
24 Lainnya 3.301.324 - - - - - -
Total 9.848.092 60.562 58.321 148.473 32.905 58.321 2.452
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN)
Tagihan
Nilai Allowance for
yang Economic Sector
Impaired Receivables Impairment Losses (CKPN)
Tagihan Dihapus
Receivables Buku
Belum Telah
Receivables
Jatuh Jatuh
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
171.561 1.787 354 283 75 5.411 - Agriculture, Forestry, and Fishery
603.997 7 - 1.349 - - - Mining and Extractive Industries
1.497.261 5.985 63 75.375 787 3.259 - Processing Industry
Procurement of Electricity, Gas, Steam/Hot
- - - - - - -
Water, and Cold Air
Water Management, Waste Water
321 24 16 4 - 25 - Management, Waste Management, and
Recycle
295.712 - - 652 - - - Construction
Wholesale and Retail Trade, Car and
445.535 2.895 960 724 56 28.099 -
Motorcycle Repair and Maintenance
152.946 539 - 386 72 - - Transportation and Warehousing
Provision of Accommodation and Foods &
87.063 - - 158 - - -
Beverages
30.689 - - 22 - - - Information and Communication
1.636.426 - - 606 - - - Financial and Insurance Activities
271.883 - - 41.905 - 17.565 - Real Estate
Professional, Scientific, and
44 - - - - - -
Technical Activities
Rental and Leasing Activities Without Option
41.825 21 7 18.394 - 135 - Rights, Employment, Travel Agencies, and
Other Business Supports
Government Administration, Land Business,
- - - 1 - - -
and Mandatory Social Service
45 - - - - - - Education
1.273 - - 1 - - - Human Health Activities and Social Activities
- - - - - - - Arts, Entertainment, and Recreation
24.720 91 40 38 2 609 - Other Service Activities
2.803 - - 3 - - - Household Activities as Employer
International Organizations and
- - - - - - -
Other Extra International Organizations Activities
436.080 6.760 408 140 835 13.973 5 Household
12.006 753 - 6 123 - - Non-Business
2.540.704 - - - - - - Others
8.252.894 18.862 1.848 140.047 1.950 69.076 5 Total
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 9 RISIKO KREDIT - PENGUNGKAPAN TAGIHAN BERDASARKAN HARI TUNGGAKAN
BANK SECARA INDIVIDU
Table 9 Credit Risk - Disclosure of Receivables by Due Date
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
No Jenis Eksposur
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
Kredit yang Termasuk dalam
1 38.857 15.845 3.620 58.322
Tagihan yang Telah Jatuh Tempo
Surat Berharga yang Termasuk
2 dalam Tagihan yang Telah - - - -
Jatuh Tempo
Total 38.857 15.845 3.620 58.322
TABEL 10 RISIKO KREDIT - PENGUNGKAPAN TAMBAHAN TERKAIT PERLAKUAN TERHADAP
ASET BERMASALAH (CRB-A) BANK SECARA INDIVIDU
Table 10 Credit Risk - Additional Disclosures Regarding Treatment of Non-Performing Assets (CRB-A)
Bank Individually
PENGUNGKAPAN ASET PERFORMING DAN NON-PERFORMING
Disclosure of Performing and Non-Performing Assets
Performing (Kualitas L dan DPK) Tagihan yang Mengalami Penurunan Nilai
Performing (Quality of L and DPK) Impaired Receivables
No. Keterangan
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2024
December 31, 2024
1 Surat Berharga 2.837.367 11.755 - -
2 Kredit 4.900.949 148.474 60.561 32.905
a. Korporasi 3.268.308 146.258 357.775 31.595
b. Ritel 1.632.641 2.216 24.785 1.310
3 Transaksi Rekening Administratif 338.939 120 - -
31 Desember 2023
December 31, 2023
1 Surat Berharga 1.482.867 - - -
2 Kredit 4.265.722 142.248 29.913 12.309
a. Korporasi 2.705.159 76.940 - -
b. Ritel 1.560.563 65.308 29.913 12.309
3 Transaksi Rekening Administratif 286.847 234 - -
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
Exposure Type
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
477 566 182 1.225 Loan included in Due Receivables
- - - - Securities Included in Due Receivables
477 566 182 1.225 Total
(dalam jutaan Rupiah / in million Rupiah)
Non Performing Loan (Kualitas KL, D, M)
Non Performing Loan (Quality of KL, D, M)
Tagihan yang Tidak Mengalami Penurunan Nilai
Non Impaired Receivables
Description
Memiliki Tunggakan > 90 Hari Memiliki Tunggakan < 90 Hari
Have Arrears > 90 Days Have Arrears < 90 Days
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2024
December 31, 2024
- - - - Securities
14.296 14.296 44.026 44.026 Loans
14.296 14.296 44.026 44.026 a. Corporate
- - - - b. Retail
- - - - Administrative Account Transactions
31 Desember 2023
December 31, 2023
- - - - Securities
70.050 68.825 - - Loans
- - - - a. Corporate
70.050 68.825 - - b. Retail
- - - - Administrative Account Transactions
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
PENGUNGKAPAN ASET RESTRUKTURISASI PERFORMING DAN NON-PERFORMING
Disclosure of Performing and Non-Performing Restructuring Assets
Performing (Kualitas L dan DPK) Non Performing Loan (Kualitas KL, D, M)
Performing (Quality of L and DPK) Non Performing Loan (Quality of KL, D, M)
No. Keterangan
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2024
December 31, 2024
1 Surat Berharga - - - -
2 Kredit 168.682 65.933 29.543 29.543
a. Korporasi 167.929 65.931 29.543 29.543
b. Ritel 753 2 - -
3 Transaksi Rekening Administratif - - - -
31 Desember 2023
December 31, 2023
1 Surat Berharga - - - -
2 Kredit 356.783 43.315 34.865 22.731
a. Korporasi 235.376 486 - -
b. Ritel 121.407 42.829 34.865 22.731
3 Transaksi Rekening Administratif - - - -
TABEL 11 RISIKO KREDIT - PENGUNGKAPAN KUANTITATIF TERKAIT TEKNIK MRK (CR3)
BANK SECARA INDIVIDU
Table 11 Credit Risk - Quantitative Disclosures related to MRK Techniques (CR3)
Bank Individually
Tagihan yang Tidak Dijamin Tagihan yang Dijamin
dengan Teknik MRK dengan Teknik MRK
No. Keterangan
Not Guaranteed Receivables Guaranteed Receivables
using MRK Techniques using MRK Techniques
31 Desember 2024
December 31, 2024
1 Kredit 4.371.984 647.847
2 Surat Berharga 2.410.750 -
3 Total 6.782.734 647.847
4 Kredit dan Surat Berharga yang Telah Jatuh Tempo 58.322 -
31 Desember 2023
December 31, 2023
1 Kredit 3.330.756 806.570
2 Surat Berharga 1.467.661 -
3 Total 4.798.417 806.570
4 Kredit dan Surat Berharga yang Telah Jatuh Tempo 1.225 -
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Stage 1 Stage 2 Stage 3
Nilai Nilai Nilai
Tercatat Tercatat Tercatat Description
Bruto Bruto Bruto
CKPN CKPN CKPN
Gross Gross Gross
Carrying Carrying Carrying
Amount Amount Amount
31 Desember 2024
December 31, 2024
- - - - - - Securities
132.907 34.339 35.775 31.595 29.543 29.543 Loans
132.154 34.337 35.775 31.595 - - a. Corporate
753 2 - - 29.543 29.543 b. Retail
- - - - - - Administrative Account Transactions
31 Desember 2023
December 31, 2023
- - - - - - Securities
356.227 43.152 - - 35.420 22.894 Loans
235.376 486 - - - - a. Corporate
120.851 42.666 - - 35.420 22.894 b. Retail
- - - - - - Administrative Account Transactions
(dalam jutaan Rupiah / in million Rupiah)
Tagihan yang
Dijamin dengan
Tagihan yang Garansi, Penjaminan Tagihan yang
Dijamin dengan dan/atau Asuransi Dijamin dengan
Agunan Kredit Derivatif Kredit
Description
Guaranteed Guaranteed Receivables
Receivables by Receivables by Secured by Credit
Collateral Guarantee, Security, Derivatives
and/or Credit
Insurance
31 Desember 2024
December 31, 2024
647.847 - - Loans
- - - Securities
647.847 - - Total
- - - Due Loans and Securities
31 Desember 2023
December 31, 2023
898.029 23.523 - Loans
- - - Securities
898.029 23.523 - Total
- - - Due Loans and Securities
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 12 RISIKO KREDIT - PENGUNGKAPAN EKSPOSUR RISIKO KREDIT DAN DAMPAK TEKNIK MRK
BANK SECARA INDIVIDU
Table 12 Credit Risk - Disclosure of Credit Risk Exposure and Impact of MRK Techniques
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
No. Kategori Portofolio
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
1 Tagihan kepada Pemerintah - - - -
2 Tagihan kepada Entitas Sektor Publik - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - -
Lembaga Internasional
4 Tagihan kepada Bank 216.719 - 216.719 -
Tagihan kepada Perusahaan Efek dan
- - - -
Lembaga Jasa Keuangan Lain 1)
5 Tagihan Berupa Covered Bond - - - -
6 Tagihan kepada Korporasi - Eksposur Korporasi Umum 2) 2.768.433 17.224 2.268.164 2.622
Tagihan kepada Perusahaan Efek dan
76.074 70 56.385 70
Lembaga Jasa Keuangan Lainnya
Eksposur Pembiayaan Khusus 4) - - - -
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7 - - - -
Ekuitas, dan Instrumen Modal Lainnya
Tagihan kepada Usaha Mikro, Usaha Kecil, dan
8 1.204.136 129 1.196.581 -
Portofolio Ritel
9 Kredit Beragun Properti - - - -
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Tidak Bergantung Secara Material pada 26.133 - 26.133 -
Arus Kas Properti
Kredit Beragun Properti Rumah Tinggal yang
Pembayarannya Bergantung Secara Material pada - - - -
Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
193.671 10.804 193.671 10.804
Tidak Bergantung Secara Material pada Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
- - - -
Bergantung Secara Material pada Arus Kas Properti
Kredit Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi - - - -
10 Tagihan yang Telah Jatuh Tempo 1 199 1 199
11 Aset Lainnya - - 150.110 -
Total 4.485.167 28.426 4.107.764 13.695
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
Portfolio Category
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
2.342.192 - 2.342.192 - Receivables from Government
- - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - -
International Institutions
1.291.054 - 1.032.843 - Receivables from Banks
Receivables from Securities Companies and
- - - -
Other Financial Services Institutions 1)
- - - - Receivables in the form of Covered Bond
2.562.352 28.402 384.353 4.260 Receivables from Corporations - General Corporate Exposure 2)
Receivables from Securities Companies and
283.811 2.520 170.287 1.512
Other Financial Services Institutions
- - - - Special Financing Exposure 4)
Receivables in the form of Subordinated Securities/Receivables,
- - - -
Equity and Other Capital Instruments
Receivables from Microbusiness, Small Business, and
1.017.914 16 254.478 4
Retail Portfolio
- - - - Property Collateralized Loans
Residential Property Collateralized Loans which the Payments
134.984 1.558 96.995 979
Are Not Materially Dependent on Property Cash Flow
Residential Property Collateralized Loans which the Payments
- - - -
Are Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments
420.851 11.349 142.325 4.307
Are Not Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments
- - - -
Are Materially Dependent on Property Cash Flow
- - - - Land Acquisition, Land Processing, and Construction Loans
1.225 - 611 - Due Receivables
198.512 - 198.512 - Other Assets
8.252.895 43.845 4.622.596 11.062 Total
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 13 RISIKO KREDIT - PENGUNGKAPAN EKSPOSUR BERDASARKAN KELAS ASET DAN BOBOT RISIKO
(CR5) BANK SECARA INDIVIDU
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2024
December 31, 2024
No. Kategori Portofolio 0% 20% 50%
1 Tagihan Kepada Pemerintah 3.122.958 - -
No. Kategori Portofolio 20% 50%
2 Tagihan Kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
Tagihan Kepada Bank Pembangunan Multilateral dan
3 - - - -
Lembaga Internasional
No. Kategori Portofolio 20% 30% 40% 50%
4 Tagihan Kepada Bank 1.083.595 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
- - 190.184 -
Keuangan Lain 1)
No. Kategori Portofolio 10% 15% 20% 25% 35%
5 Tagihan berupa Covered Bond - - - - -
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2024
December 31, 2024
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 216.719 Receivables from Banks
Receivables from Securities Companies and
- - - - 76.074
Other Financial Services Institutions 1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
50% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 20% 50% 65% 75%
6 Tagihan kepada Korporasi Umum - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - -
Eksposur Pembiayaan Khusus 4) - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7 - -
Instrumen Modal Lainnya
No. Kategori Portofolio 45% 75%
8 Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel - 1.605.515
No. Kategori Portofolio 50% 100%
9 Tagihan yang Telah Jatuh Tempo - 1
No. Kategori Portofolio 0% 20%
10 Aset Lainnya - -
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Lainnya
80% 85% 100% 130% 150% Portfolio Category
Others
- 3.256.980 - - - - Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure 4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity, and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 1.204.136
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - 1 Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
178.368 - - - 178.368
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2023
December 31, 2023
No. Kategori Portofolio 0% 20% 50%
1 Tagihan Kepada Pemerintah 2.342.192 - -
No. Kategori Portofolio 20% 50%
2 Tagihan Kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
Tagihan Kepada Bank Pembangunan Multilateral dan
3 - - - -
Lembaga Internasional
No. Kategori Portofolio 20% 30% 40% 50%
4 Tagihan Kepada Bank 1.291.054 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
- - 283.811 -
Keuangan Lain 1)
No. Kategori Portofolio 10% 15% 20% 25% 35%
5 Tagihan berupa Covered Bond - - - - -
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 258.211 Receivables from Banks
Receivables from Securities Companies and
- - - - 113.525
Other Financial Services Institutions 1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
50% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
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No. Kategori Portofolio 20% 50% 65% 75% 80%
6 Tagihan kepada Korporasi Umum - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - - -
Eksposur Pembiayaan Khusus 4) - - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan
7 - -
Instrumen Modal Lainnya
No. Kategori Portofolio 45% 75%
8 Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel - 1.017.914
No. Kategori Portofolio 50% 100%
9 Tagihan yang Telah Jatuh Tempo 1.222 2
No. Kategori Portofolio 0% 20%
10 Aset Lainnya - -
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Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% 130% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
2.562.352 - - - - 2.177.999 Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure 4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity, and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 763.435
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - 614 Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
198.512 - - 198.512 Other Assets
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No. Kategori Portofolio 0% 20% 25% 30% 35% 40% 45% 50% 60%
11 Kredit Beragun Properti - 38.507 36.644 34.447 - 19.004 - 6.383 316.791
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya Tidak
- 48.501 36.644 4.287.270 - 211.072 - 71.025 -
Bergantung Secara Material pada
Arus Kas Properti
Tanpa Pendekatan Pembagian
- - - 1.483.655 - - - - -
Kredit 5)
Dengan Menggunakan
Pendekatan Pembagian Kredit - - - 286.847 - 234 - - -
(Dijamin) 5)
Dengan Menggunakan
Pendekatan Pembagian Kredit - 48.501 - 6.057.772 - - - - -
(Dijamin) 5)
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya
- - - - - - - - -
Bergantung Secara Material
pada Arus Kas Properti
Kredit Beragun Properti Komersial
yang Pembayarannya Tidak
- - - - - - - - 316.791
Bergantung Secara Material
pada Arus Kas Properti
Tanpa Pendekatan Pembagian
- - - - - - - - -
Kredit 5)
Dengan Menggunakan
Pendekatan Pembagian Kredit - - - - - - - - -
(Dijamin) 5)
Dengan Menggunakan
Pendekatan Pembagian Kredit - - - - - - - - -
(Dijamin) 5)
Kredit Beragun Properti Komersial
yang Pembayarannya Bergantung
- - - - - - - - -
Secara Material pada Arus Kas
Properti
Kredit Pengadaan Tanah,
- - - - - - - - -
Pengolahan Tanah, dan Konstruksi
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Tagihan
Bersih
Setelah FKK
dan Teknik
Lainnya MRK
65% 70% 75% 85% 90% 100% 105% 110% 150% Portfolio Category
Others Net
Receivables
After FKK
and MRK
Techniques
- - - 104.060 - - - - - - 316.515 Property Collateralized Loans
Property Collateralized Loans
which the Payments are not
140.048 - - - - - - - - - 37.989
Materially Dependent on
Property Cash Flow
Without Loan Sharing
- - - - - - - - - - -
Approach 5)
Using a Loan Sharing
234 - - - - - - - -
Approach (Guaranteed) 5)
Using a Loan Sharing
- - - - - - - - - - -
Approach (Guaranteed) 5)
Residential Property
Collateralized Loans which
- - - - - - - - - - - the Payments are Materially
Dependent on Property
Cash Flow
Commercial Property
Collateralized Loans which
- - - 104.060 - - - - - - 278.525 the Payments are not
Materially Dependent on
Property Cash Flow
Without Loan Sharing
- - - - - - -- - - - -
Approach 5)
Using a Loan Sharing
- - - - - - - - - - -
Approach (Guaranteed) 5)
Using a Loan Sharing
- - - - - - - - - -
Approach (Guaranteed) 5)
Commercial Property
Collateralized Loans which
- - - - - - - - - - - the Payments are Materially
Dependent on Property
Cash Flow
Land Acquisition,
- - - - - - - - - - - Land Processing, and
Construction Loans
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TABEL 13 RISIKO KREDIT - PENGUNGKAPAN EKSPOSUR BERDASARKAN KELAS ASET DAN
BOBOT RISIKO (CR5) BANK SECARA INDIVIDU
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah Pengenaan
No Bobot Risiko Laporan Posisi (Sebelum Pengenaan
FKK dan Teknik MRK)
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(After Imposition
Statement of TRA (Before FKK
of FKK and MRK
Financial Position Imposition)
Techniques)
1 < 40% 4.290.278 38.219 4.091.673 236.825
2 40%-70% 495.741 5.198 262.882 238.057
3 75% 1.605.515 - 408.934 1.196.581
4 85% 3.278.188 - 991.997 2.286.191
5 90%-100% 178.369 - 28.258 150.111
6 105%-130% - - - -
7 150% - - - -
8 250% - - - -
9 400% - - - -
10 1.250% - - - -
Total Tagihan Bersih 9.848.091 43.417 5.783.744 4.107.765
TABEL 14 RISIKO PASAR - PENGUNGKAPAN RISIKO PASAR DENGAN MENGGUNAKAN METODE STANDAR
BANK SECARA INDIVIDU
Table 14 Table 14 Market Risk - Disclosure of Market Risk Using Standardized Method
Bank Individually
31 Desember 2024
December 31, 2024
No Komponen Beban Modal untuk
Total Beban Modal
Risiko Spesifik Risiko Umum Risiko Hak Opsi Faktor Pengali
Total Capital
Specific Risk General Risk Capital Expenses for Multiplier Factor
Expenses
Option Right Risk
Beban Modal untuk
1 - - - - -
Masing-masing Risiko
a. Risiko Suku Bunga 714,62 6.977,50 - 1,3 9.999,76
b. Risiko Nilai Tukar - 1.070,88 - 1,2 1.285,06
c. Total 714,62 8.048,38 - 11.284,82
2 Beban Modal Lainnya - - - - -
a. Penambahan ATMR Pillar 1 - - - - -
b. Credit Valuation Adjustment
- - - - -
(ATMR)
Pendekatan Dasar yang
- - - - -
Disederhanakan
100% ATMR SACCR - - - - -
3 Total ATMR Risiko Pasar 141.060,25 - - - -
* Posisi Desember 2023, perhitungan modal risiko pasar belum menggunakan Surat Edaran Otoritas Jasa Keuangan No. 23/SEOJK.03/2022 tentang Perhitungan Aset Tertimbang Menurut
Risiko Untuk Risiko Pasar Bagi Bank Umum, perhitungan berlaku di Januari 2024.
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(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah Pengenaan
Laporan Posisi (Sebelum Pengenaan Risk Weight
FKK dan Teknik MRK
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(after imposition
Statement of TRA (Before FKK
of FKK and MRK
Financial Position Imposition)
Techniques)
3.742.843 255.034 3.712.469 285.407 < 40%
627.211 31.814 380.606 278.420 40%-70%
1.017.914 - 276.430 741.484 75%
2.864.924 - 1.259.179 1.605.745 85%
2 - - 2 90%-100%
- - - - 105%-130%
- - - - 150%
- - - - 250%
- - - - 400%
- - - - 1250%
8.252.894 286.848 5.628.684 2.911.058 Total Net Receivables
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Beban Modal untuk Total Beban Component
Faktor Pengali
Risiko Spesifik Risiko Umum Risiko Hak Opsi Modal
Multiplier
Specific Risk General Risk Capital Expenses for Total Capital
Factor
Option Right Risk Expenses
- - - - - Capital Expenses for Each Risk
- - - - - a. Interest Rate Risk
- - - - - b. Exchange Rate Risk
- - - - - c. Total
- - - - - Other Capital Expenses
- - - - - a. Addition of RWA Pillar 1
- - - - - b. Credit Valuation Adjustment (ATMR)
- - - - - Simplified Basic Approach
- - - - - 100% RWA SACCR
- - - - - Total RWA for Market Risk
* As of December 2023, the calculation of market risk capital did not use the Financial Services Authority Circular No. 23/SEOJK.03/2022 on Calculation of Risk-Weighted Assets for Market
Risk of Commercial Banks, the calculation was effective as of January 2024.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
TABEL 15 RISIKO LIKUIDITAS – KEWAJIBAN PEMENUHAN RASIO KECUKUPAN LIKUDITAS
(LIQUIDITY COVERAGE RATIO) BANK SECARA INDIVIDU
Table 15 Liquidity Risk – Liquidity Coverage Ratio
Bank Individually
31 Desember 2024
December 31, 2024
No. Komponen
Total Portofolio
Unweighted Weighted
High Quality Liquid Asset (HQLA)
1 Total High Quality Liquid Asset (HQLA) 2.473.494 2.455.332
Arus Kas Keluar (Cash OutFlows)
Simpanan Nasabah Perorangan dan Pendanaan yang Berasal dari
2 - -
Nasabah Usaha Mikro dan Usaha Kecil, terdiri dari:
a. Simpanan/Pendanaan Stabil 327.538 16.377
b. Simpanan/Pendanaan Kurang Stabil 1.015.341 101.534
3 Pendanaan yang Berasal dari Nasabah Korporasi, Terdiri dari:
a. Simpanan Operasional 78.495 16.980
b. Simpanan Non-Operasional dan/atau Kewajiban Lainnya yang
3.375.291 1.008.753
Bersifat Non- Operasional
4 Pendanaan dengan Agunan (Secured Funding) - -
5 Arus Kas Keluar Lainnya (Additional Requirement), terdiri dari:
a. Arus Kas Keluar atas Transaksi Derivatif - -
b. Arus Kas Keluar atas Peningkatan Kebutuhan Likuiditas - -
c. Arus Kas Keluar atas Kehilangan Pendanaan - -
d. Arus Kas Keluar atas Penarikan Komitmen Fasilitas Kredit dan
- -
Fasilitas Likuiditas
e. Arus Kas Keluar atas Kewajiban Kontraktual Lainnya Terkait
473.698 473.698
Penyaluran Dana
f. Arus Kas Keluar atas Kewajiban Kontijensi Pendanaan Lainnya 496.861 947
g. Arus Kas Keluar Kontraktual Lainnya 5.486 5.486
Total Arus Kas Keluar (Cash OutFlows) 5.772.710 1.623.775
Arus Kas Masuk (Cash InFlows)
6 Pinjaman dengan Agunan Secured lending 164.428 116.859
7 Tagihan Berasal dari Piha Lawan (Counter Party) 1.530.365 1.106.273
8 Arus Kas Masuk Lainnya 5.499 2.749
Total Arus Kas Masuk (Cash InFlows) 1.700.292 1.225.881
Total Arus Kas Masuk yang Dapat Diperhitungkan dalam
- 1.217.831
Perhitungan LCR (maksimal 75% dari Total Arus Kas Keluar
TOTAL ADJUSTED VALUE
12 Total HQLA - 2.455.332
13 Total Arus Kas Keluar Bersih (Net Cash OutFlows) - 405.944
14 LCR (%) - 604,85%
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Component
Total Portofolio
Unweighted Weighted
High Quality Liquid Asset (HQLA)
2.386.874 2.386.874 Total High Quality Liquid Asset (HQLA)
Cash Outflows
Savings from Individual Customers and Funding Derived from Micro and
- -
Small Business Customers, Consisting of:
70.762 3.538 Savings/Funding is Stable
922.535 92.254 Savings/Funding is Less Stable
Funding Derived from Corporate Customers, Consists of:
1.878.300 467.704 Operational Savings
3.726.588 1.451.550 Non-Operational Deposits and/or Other Non-Operational Liabilities
- - Funding with Collateral (Secured Funding)
- - Other Cash Outflows (Additional Requirements), Consisting of:
- - Cash Outflows from Derivative Transactions
- - Cash Outflows from Increased Liquidity Needs
- - Cash Outflows for Loss of Funding
Cash Outflows for Withdrawal of Committed Credit Facilities and
- -
Liquidity Facilities
Cash Outflows on Other Contractual Liabilities related to
102.509 102.509
Distribution of Funds
286.847 2.397 Cash Outflows from Other Funding Contingent Liabilities
- - Other Contractual Cash Outflows
6.987.541 2.119.951 Total Cash Outflows
Cash Inflows
1.294.681 76.619 Loans with Collateral Secured Lending
1.599.578 775.306 Receivables from Counter Party
13 7 Other Cash Inflows
2.894.272 851.932 Total Cash Inflows
Total Cash Inflows that Can be Calculated in LCR Calculation
- 851.932
(maximum 75% of Total Cash Outflows)
TOTAL ADJUSTED VALUE
- 2.386.874 Total HQLA
- 1.268.019 Total Net Cash Outflows
- 188,24% LCR (%)
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TABEL 16 RISIKO LIKUIDITAS - NET STABLE FUNDING RATIO
BANK SECARA INDIVIDU
Table 16 Liquidity Risk - Net Stable Funding Ratio
Bank Individually
31 Desember 2024
December 31, 2024
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Komponen ASF Total Nilai
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without a < 6 Months ≥ 6 Months - < ≥ 1 Year
Period Time 1 Year
Modal: 3.360.503 - - - 3.360.503
Modal Sesuai POJK KPMM 3.360.503 - - - 3.360.503
Instrumen Modal Lainnya - - - - -
Simpanan yang Berasal dari Nasabah
Perorangan dan Pendanaan yang Berasal dari 625.807 906.161 613 5 1.432.335
Nasabah Usaha Mikro dan Usaha Kecil:
Simpanan dan Pendanaan Stabil 288.306 771.249 606 5 1.007.158
Simpanan dan Pendanaan Kurang Stabil 337.500 134.911 8 - 425.177
Pendanaan yang Berasal dari Nasabah
1.460.084 3.630.751 32.500 - 2.193.887
Korporasi:
SimpananOperasional 1.085.800 2.155.355 32.500 - 1.636.827
Pendanaan Lainnya yang Berasal dari
374.284 1.475.396 - - 557.060
Nasabah Korporasi
Liabilitas yang Memiliki Pasangan Aset yang
- 11.619 - - -
Saling Bergantung
Liabilitas dan Ekuitas Lainnya: 1.405 133.465 - - -
NSFR Liabilitas Derivatif - - -
Ekuitas dan Liabilitas Lainnya yang Tidak
1.405 133.465 - - -
Masuk dalam Kategori Diatas
Total ASF 6.986.726
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Total Nilai ASF Component
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without a < 6 Months ≥ 6 Months - ≥ 1 Year
Period Time < 1 Year
3.258.337 - - - 3.258.337 Capital:
3.258.337 211.072 - 71.025 3.258.337 Capital according to CAR POJK
- - - - - Other Capital Instruments
Deposits Originating from Individual
485.562 234 2.648 10 1.002.675 Customers and Funding from Micro and Small
Business Customers:
84.241 3.991 347 - 84.150 Stable Savings and Funding
401.321 616.951 2.301 10 918.525 Less Stable Savings and Funding
1.998.953 2.834.498 26.665 25.000 1.897.202 Funding Derived from Corporate Customers:
1.174.738 1.610.083 25.000 25.000 1.429.911 Operational Savings
Other Funding Derived from
824.215 1.224.415 1.665 - 467.291
Corporate Customers
Liabilities that Have Interdependent
- - - - -
Asset Pairs
1.503 103.546 - - - Liabilities and Other Equity:
- - - NSFR Liabilitas Derivatif
Ekuitas dan Liabilitas Lainnya yang Tidak
1.503 103.546 - - -
Masuk dalam Kategori Diatas
- - - - 6.158.214 Total ASF
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2024
December 31, 2024
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Komponen RSF Total Nilai
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without a < 6 Months ≥ 6 Months - < ≥ 1 Year
Period Time 1 Year
Total HQLA dalam Rangka Perhitungan NSFR - - - - 129.546
Simpanan pada Lembaga Keuangan Lain
265.474 - - - 132.737
untuk Tujuan Operasional
Pinjaman dengan Kategori Lancar dan dalam
- 2.844.664 1.916.997 1.471.194 3.348.814
Perhatian Khusus (performing)
Kepada Lembaga Keuangan yang Dijamin
- 50.176 - 88.759 93.777
dengan HQLA Level 1
Kepada Lembaga Keuangan yang Dijamin
Bukan dengan HQLA Level 1 dan Pinjaman
- 871.238 151.986 257.418 464.097
kepada Lembaga Keuangan
Tanpa Jaminan
Kepada Korporasi Non-Keuangan,
Nasabah Retail dan Nasabah Usaha Mikro
dan Kecil, Pemerintah Pusat, Pemerintah
- 1.631.515 1.582.340 1.046.540 2.496.486
Negara Lain, Bank Indonesia, Bank Sentral
Negara Lain dan Entitas Sektor Publik,
yang Diantaranya:
Kredit Beragun Rumah Tinggal yang
Tidak Sedang Dijaminkan, yang - 6.494 - 6.322 8.620
Diantaranya:
Memenuhi Kualifikasi Untuk
Mendapat Bobot Risiko 35% atau
- 30.249 6.203 47.275 48.955
Kurang, Sesuai SEOJK ATMR untuk
Risiko Kredit
Surat Berharga dengan Kategori
Lancar dan Kurang Lancar
(Performing) yang Tidak Sedang
Dijaminkan, Tidak Gagal Bayar - 254.992 176.468 24.880 236.878
, dan Tidak Masuk Sebagai
HQLA, Termasuk Saham yang
Diperdagangkan di Bursa
Aset yang Memiliki Pasangan Liabilitas yang
- 11.619 - - -
Saling Bergantung
Aset Lainnya: 110.603 146.256 76 10.627 191.231
Seluruh Aset Lainnya yang Tidak Masuk
110.603 146.256 76 10.627 191.231
dalam Kategori di Atas
Rekening Administratif - 419.701 419.701 419.701 5.004
Total RSF - - - - 3.807.332
Rasio Pendanaan Stabil Bersih ( Net Stable
- - - - 183,51
Funding Ratio (%)
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(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Period
Total Nilai RSF Component
Tertimbang
Tanpa Jangka ≥ 6 Bulan -
Total Weighted
Waktu < 6 Bulan < 1 Tahun ≥ 1 Tahun
Value
Without a < 6 Months ≥ 6 Months - ≥ 1 Year
Period Time < 1 Year
- - - - 67.208 Total HQLA for the NSFR Calculation
Deposits on Other Financial Institutions for
743.654 - - - 371.827
Operational Purposes
Loans in Current and Special Mention
- 2.764.275 1.322.049 1.873.285 2.959.748
Category (Performing)
To Financial Institutions Guaranteed with
- 1.200.555 - - 120.055
HQLA Level 1
To a Guaranteed Financial Institution
- 589.597 18.793 137.504 235.340 Not with HQLA Level 1 and a Loan to
an Unsecured Financial Institution
To Non-Financial Corporations, Retail
Customers and Micro and Small Business
Customers, Central Government,
- 899.798 1.231.830 1.630.345 2.451.607 Governments of Other Countries,
Bank Indonesia, Central Banks of Other
Countries and Public Sector Entities,
including:
Unsecured Residential Property
- 9.466 8.726 6.963 15.015
Collateralized Loans, Which Include:
Qualify for a Weighted Risk of 35% or
- 29.842 7.946 48.759 50.587 Less, in Accordance With SEOJK RWA for
Credit Risk
Securities with Current and
Undercurrent (Performing) Categories
that are not Being Pledged Collateral,
- 35.017 54.754 49.715 87.143
Do Not Default, and
are not Included as HQLA, Including
Exchange-Traded Shares
- - - - - Assets that Have Interdependent Liability Pairs
120.968 134.236 3 9.085 185.423 Other Assets:
All Other Assets Not Included in
120.968 134.236 3 9.085 185.423
the Categories Above
- 305.750 305.750 305.750 3.342 Administrative Account
- - - - 3.587.548 Total RSF
- - - - 171,66 Net Stable Funding Ratio (%)
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TABEL 17 RISIKO OPERASIONAL – ATMR RISIKO OPERASIONAL
BANK SECARA INDIVIDU
Table 17 Operational Risk – RWA Operational Risk
LAPORAN DATA KERUGIAN HISTORIS
Historical Loss Data Report
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4
31 Desember 2024
December 31, 2024
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss
Event) Sebesar Rp300.000.000 (Tiga Ratus Juta Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
1 - - - - -
Pemulihan (Tanpa Pengecualian)
2 Jumlah Terjadinya Kerugian Risiko Operasional 9,00 9,00 5,00 6,00 8,00
3 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
4 Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
5 - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss
Event) Sebesar Rp1.500.000.000 (Satu Miliar Lima Ratus Juta Rupiah)
atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
6 - - - - -
Pemulihan (Tanpa Pengecualian)
7 Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
8 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
9 Jumlah Terjadinya Kerugian Risiko Operasional yang Dikecualikan - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
10 - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Rincian Perhitungan Modal untuk Risiko Operasional
11 Apakah Kerugian Digunakan dalam Perhitungan FPKI? (Ya/Tidak)
Dalam Hal Baris 11 Diisi Tidak, Apakah Tidak Digunakannya
12 Data Kerugian Intern Tersebut Disebabkan Ketidaksesuaian
Standar Minimum untuk Data Kerugian? (Ya/Tidak)
Treshold yang Digunakan dalam Perhitungan Modal untuk
13
Risiko Operasional (dalam Satuan Rupiah Penuh)
14 Keterangan Tambahan (Jika Ada)
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Rata-Rata
10 Tahun
T-5 T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average
10 Years
31 Desember 2024
December 31, 2024
Minimum Limit of an Operating Loss Event of
Rp300,000,000 (Three Hundred Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
11,00 24,00 18,00 9,00 4,00 10,30 Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Minimum Limit of an Operational Loss Event of
Rp1,500,000,000 (One Billion Five Hundred
Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
- - - - - - Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Excluded Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Details of Capital Calculation for Operational Risks
Tidak
Are Losses Used in Calculating FPKI? (Yes/No)
No
If Line 11 answer is ‘No’, Is the Internal Loss Data Not Use Due
Ya
to a Discrepancy of the Minimum Standards for Loss Data?
Yes
(Yes/No)
Threshold Used in Capital Calculation for Operational Risks
300.000.000
(in Full Rupiah Amount)
Optional Additional Information (If Any)
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4
31 Desember 2024
December 31, 2024
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss
Event) Sebesar Rp300.000.000 (Tiga Ratus Juta Rupiah) atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
1 - - - - -
Pemulihan (Tanpa Pengecualian)
2 Jumlah Terjadinya Kerugian Risiko Operasional 6,00 8,00 9,00 9,00 6,00
3 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
4 Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
5 - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss
Event) Sebesar Rp1.500.000.000 (Satu Miliar Lima Ratus Juta Rupiah)
atau Lebih
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
6 - - - - -
Pemulihan (Tanpa Pengecualian)
7 Jumlah Terjadinya Kerugian Risiko Operasional - - - - -
8 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - -
9 Jumlah Terjadinya Kerugian Risiko Operasional yang Dikecualikan - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
10 - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Rincian Perhitungan Modal untuk Risiko Operasional
11 Apakah Kerugian Digunakan dalam Perhitungan FPKI? (Ya/Tidak)
Dalam Hal Baris 11 Diisi Tidak, Apakah Tidak Digunakannya Data
12 Kerugian Intern Tersebut Disebabkan Ketidaksesuaian Standar
Minimum untuk Data Kerugian? (Ya/Tidak)
Treshold yang Digunakan dalam Perhitungan Modal untuk Risiko
13
Operasional (dalam Satuan Rupiah Penuh)
14 Keterangan Tambahan (Jika Ada)
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Rata-Rata
10 Tahun
T-5 T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average
10 Years
31 Desember 2024
December 31, 2024
Minimum Limit of an Operating Loss Event of
Rp300,000,000 (Three Hundred Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
5,00 4,00 - - - 4,70 Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Minimum Limit of an Operational Loss Event of
Rp1,500,000,000 (One Billion Five Hundred
Million Rupiah) or More
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
(Without Exception)
- - - - - - Total Occurrence of Operational Risk Loss
- - - - - - Total Excluded Operational Risk Loss
- - - - - - Total Occurrence of Excluded Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value
- - - - - -
and Excluded Operational Risk Losses
Details of Capital Calculation for Operational Risks
Tidak
Are Losses Used in Calculating FPKI? (Yes/No)
No
If Line 11 answer is ‘No’, Is the Internal Loss Data Not Use Due
Ya
to a Discrepancy of the Minimum Standards for Loss Data?
Yes
(Yes/No)
Threshold Used in Capital Calculation for Operational Risks
300.000.000
(in Full Rupiah Amount)
Optional
Additional Information (If Any)
Optional
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LAPORAN RINCIAN INDIKATOR BISNIS
Business Indicator Detailed Report
31 Desember 2024
December 31, 2024
No. Indikator Bisnis (IB) dan Komponen IB
T T-1 T-2
1 Komponen Bunga, Sewa, dan Dividen (KBSD) 210.777
2 Pendapatan Bunga 723.199 592.752 433.413
3 Beban Bunga 248.829 141.627 111.692
4 Aset Produktif 10.143.511 9.249.913 8.710.177
5 Pendapatan Dividen - - -
6 Komponen Jasa 26.832
7 Pendapatan Jasa dan Komisi 27.862 24.749 26.336
8 Beban Jasa dan Komisi 6.559 3.380 5.485
9 Pendapatan Operasional Lainnya - - -
10 Beban Operasional Lainnya 14 1.302 233
11 Komponen Keuangan 13.835
12 Laba Rugi Bersih Trading Book 1.548 83 4
13 Laba Rugi Bersih Banking Book 17.133 12.431 10.307
14 IB 251.444
15 Komponen Indikator Bisnis 30.173
Pengungkapan IB
16 IB Total Termasuk Aktivitas yang Didivestasi -
17 Pengurangan IB Dikarenakan Pengecualian atas 251.444
Opsional
18 Keterangan Tambahan
Optional
LAPORAN PERHITUNGAN ATMR RISIKO OPERASIONAL DENGAN MENGGUNAKAN PENDEKATAN STANDAR
RWA Calculation Report for Operational Risk using Standard Approach
31 Desember 2024 31 Desember 2023
December 31, 2024 December 31, 2023
No. Rincian Details
Validasi Kolom T Validasi Kolom T
T Column Validation T Column Validation
1 Komponen Indikator Bisnis (KIB) 30.173 24.441 Business Indicator Components (KIB)
2 Faktor Pengali Kerugian Internal (FPKI) 1,00 1,00 Internal Loss Multiplier Factor (FPKI)
3 Modal Minimum Risiko Operasional (MMRO) 30.173 24.441 Operational Risk Minimum Capital (MMRO)
4 ATMR untuk Risiko Operasional 377.162 305.519 RWA for Operational Risk
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31 Desember 2023
December 31, 2023
Business Indicator (IB) and IB Component
T T-1 T-2
166.694 Interest, Rent, and Dividend Components (KBSD)
433.413 317.228 354.870 Interest Income
111.692 135.705 183.947 Interest Expenses
8.710.177 8.367.593 5.148.058 Earning Assets
- - - Dividend Income
19.435 Services Components
26.336 19.231 12.426 Fees and Commission Income
5.485 3.282 3.641 Fees and Commission Expenses
- - - Other Operating Income
233 21 57 Other Operating Expenses
17.551 Financial Components
4 1.306 547 Net Profit Loss Trading Book
10.307 12.262 28.226 Net Profit Loss Banking Book
203.679 IB
24.441 Business Indicator Components
IB Disclosure
203.679 Total IB including Divested Activities
- IB Reduction due to Exclusion of Divested Activities
Opsional
Additional information
Optional
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
SISTEM PENGENDALIAN INTERNAL
Internal Control System
Sistem pengendalian internal adalah elemen krusial dalam The internal control system is a crucial element in establishing
menciptakan manajemen perusahaan yang sehat dan a sound and safe corporate management. An effective
aman. Sistem pengendalian internal yang efektif membantu internal control system helps the Company maintain assets,
Perseroan menjaga aset, memastikan pelaporan keuangan ensure accurate financial reporting, increase compliance
akurat, meningkatkan kepatuhan terhadap peraturan, dan with regulations, and reduce the risk of loss, irregularities,
mengurangi risiko kerugian, penyimpangan, serta pelanggaran. and violations.
Implementasi sistem pengendalian internal di Perseroan The internal control system in the Company is implemented
dilakukan melalui pendekatan pertahanan berlapis (three through three lines of defense approach, wherein each line
lines of defense), di mana setiap lini beroperasi secara operates independently. Further explanation of three lines
independen. Penjelasan lebih lanjut mengenai pendekatan of defense approach is as follows:
three lines of defense sebagai berikut:
1. Lini Pertama 1. First Line
Peran dari pada pemilik risiko sebagai first line of defense The role of the risk owner as the first line of defense in its
dalam fungsinya mengelola aspek internal kontrol di function of managing internal control aspects in its division.
unit kerjanya.
2. Lini Kedua 2. Second Line
Satuan Kerja Manajemen Risiko bersama Satuan Kerja The Risk Management Division, in cooperation with
Kepatuhan melakukan pendefinisian, pernyempurnaan, the Compliance Division, defines, refines, and maintains
dan pemeliharaan metodologi pengelolaan risiko, the risk management methodology, ensures the adequacy
memastikan kecukupan mitigasi risiko, kebijakan dan of risk mitigation, policies, and procedures, as well as
prosedur, serta melakukan koordinasi dari aktivitas coordinates overall operational risk management activities;
pengelolaan risiko operasional secara menyeluruh.
3. Lini Ketiga 3. Third Line
Satuan Kerja Audit Intern memastikan secara independen The Internal Audit Division independently ensures
bahwa seluruh risiko residual telah dikelola sesuai dengan that all residual risk has been managed in accordance
toleransi risiko yang telah disetujui. with the approved risk tolerance.
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Pengendalian Keuangan, Operasional, dan Financial, Operational, and Compliance
Kepatuhan Control
Bank menerapkan sistem pengendalian internal yang The Bank implements an internal control system that
mencakup aspek keuangan, operasional, dan kepatuhan covers financial, operational, and compliance aspects with
dengan uraian sebagai berikut. description as follows.
Pengendalian keuangan diterapkan Perseroan melalui penyusunan RBB yang memuat target
Bank dalam jangka pendek dan menengah serta strategi Bank untuk pencapaiannya. Bank
juga melakukan pemantauan realisasi dibandingkan target RBB dalam laporan yang dibuat
secara berkala dan disampaikan dalam rapat Direksi. Hal ini dilakukan agar pengelolaan
keuangan Perseroan berjalan secara efektif, efisien, dan ekonomis.
Financial control is applied by the Company through the preparation of RBB which
contains the Bank’s targets in short and medium-term and the Bank’s strategy for achieving
Pengendalian Keuangan them. The Bank also monitors the realization compared to RBB targets in periodic
Financial Control reports which are submitted at the Board of Directors’ meetings. This is conducted so as
the Company’s financial management runs effectively, efficiently, and economically.
Pengendalian operasional dilakukan melalui penerapan standar operasional prosedur yang
bertujuan untuk memastikan kesesuaian antara implementasi kegiatan yang dilakukan oleh
karyawan terhadap prosedur atau kebijakan internal yang berlaku. Sehingga hal tersebut
dapat mencegah risiko-risiko bisnis yang dapat memberikan dampak negatif terhadap
Perseroan.
Operational control is applied through the implementation of standard operating procedures
Pengendalian Operasional aiming to ensure conformity between activities carried out by employees and the applicable
Operational Control internal procedures or policies. Therefore, this can prevent business risks that could have
a negative impact on the Company.
Perseroan memastikan semua aktvitas perbankan yang dijalankan sehari-hari sudah
memenuhi ketentuan perundang-undangan yang berlaku khususnya di bidang jasa keuangan
dan pasar modal. Untuk menghindari terjadinya risiko ketidakpatuhan terhadap regulasi
yang berlaku, Bank berpartisipasi aktif mengikuti berbagai kegiatan sosialiasi peraturan dan
perundang-undangan yang diselenggarakan oleh pihak regulator.
The Company ensures that all banking activities carried out on a daily basis comply with
Pengendalian Kepatuhan the applicable laws and regulations, particularly in financial services and capital market. To
Compliance Control avoid the risk of non-compliance with the applicable regulations, the Bank actively participates
in various laws and regulations dissemination activities organized by the regulator.
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Kesesuaian Sistem Pengendalian Internal Conformity of the Internal Control System
dengan Kerangka Committee of Sponsoring with the Committee of Sponsoring
Organizations of the Treadway Commission Organizations of Treadway Commission
Framework
Implementasi sistem pengendalian internal Bank berdasarkan The Bank’s internal control system is implemented based
pada Control Integrated Framework yang dirumuskan oleh on the Control Integrated Framework formulated by
Committee of Sponsoring Organizations of the Treadway the Committee of Sponsoring Organizations of the Treadway
Commission (COSO), yang mencakup 5 komponen utama Commission (COSO), which includes 5 main components of
pengendalian internal, yaitu: internal control, namely:
Komponen Pengendalian
Internal Implementasi di Perseroan
Component of Internal Implementation in the Company
Control
Lingkungan Pengendalian Menyediakan arahan bagi Perseroan dan memengaruhi kesadaran pengendalian dari orang-orang yang ada di dalam
Perseroan tersebut. Beberapa faktor yang berpengaruh di dalam lingkungan pengendalian antara lain integritas dan
Kode Etik, serta komitmen terhadap kompetensi.
Control Environment Provide direction for the Company and influence the control awareness of the people in the Company. Several factors that
influence the control environment include integrity and the Code of Conducts, as well as commitment to competence.
Penaksiran Risiko Mengidentifikasi risiko melalui analisis yang relevan dan dijadikan dasar untuk perencanaan pengelolaan risiko.
Risk Assessment Identify risks through relevant analysis and serve as the basis for risk management planning.
Aktivitas Pengendalian Melakukan kaji ulang terhadap kinerja, pengelolaan informasi, dan pemisahan tugas agar menjamin bahwa arahan
manajemen dilaksanakan. Aktivitas tersebut membantu memastikan bahwa tindakan yang diperlukan untuk
menanggulangi risiko dalam pencapaian tujuan.
Control Activities Conduct performance reviews, information management, and duties segregation to ensure that management directives
are carried out. These activities help ensure the actions necessary to mitigate risks in achieving objectives.
Informasi dan Komunikasi Sistem informasi yang relevan dalam pelaporan keuangan merupakan sistem akuntansi yang berisi metode untuk
mengidentifikasikan, menggabungkan, menganalisis, mengklasifikasi, mencatat, dan melaporkan transaksi, serta
menjaga akuntabilitas aset dan kewajiban. Komunikasi meliputi penyediaan deskripsi tugas individu dan tanggung
jawab berkaitan dengan struktur pengendalian internal dalam pelaporan keuangan.
Information and Communication The relevant information systems in financial reporting are accounting systems that contain methods for identifying,
combining, analyzing, classifying, recording, and reporting transactions, as well as maintaining accountability of assets
and liabilities. Communication includes providing descriptions of individual duties and responsibilities relating to the
internal control structure in financial reporting.
Pemantauan Melakukan pemantauan yang bertujuan mewujudkan hal-hal sebagai berikut:
• Mendapatkan kepastian dipatuhinya seluruh peraturan dan perundang-undangan yang berlaku dalam seluruh
kegiatan operasional;
• Memastikan tersedianya informasi keuangan dan non-keuangan yang akurat, lengkap, dan tepat waktu bagi pihak
internal dan eksternal;
• Mendapatkan efisiensi dan efektivitas dari kegiatan usaha Perseroan; dan
• Mencegah penyimpangan termasuk kecurangan.
Monitoring Carry out monitoring with the aims to realize the following:
• Obtain assurance that all applicable laws and regulations are complied with in all operational activities;
• Ensure the availability of accurate, complete, and timely financial and non-financial information for internal and
external parties;
• Obtain the eficiency and efectiveness of the Company’s business activities; and
• Prevent irregularities, including fraud.
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Tinjauan atas Efektivitas Sistem Review of the Effectiveness of Internal
Pengendalian Internal 2024 Control System in 2024
Perseroan menyadari pentingnya evaluasi efektivitas The Company realizes the importance of evaluating
sistem pengendalian internal sebagai elemen krusial internal control system effectiveness as a crucial
untuk menjaga kualitas pengendalian. Pemantauan rutin element in maintaining the quality of control. Regular
dilakukan untuk mengidentifikasi kelemahan dalam sistem monitoring is carried out to identify weaknesses in
dan prosedur serta meningkatkan efisiensi dan efektivitas system and procedures and to improve the efficiency and
proses bisnis. Melalui langkah tersebut, Perseroan berupaya effectiveness of business processes. Through such steps,
menciptakan nilai tambah dengan perbaikan sistem, the Company seeks to create added value by improving
penyempurnaan model bisnis, dan peningkatan kinerja. the system, refining business model, and improving
Sepanjang tahun 2024, Perseroan menyimpulkan bahwa performance. Throughout 2024, the Company concluded
pelaksanaan pengendalian internal telah berjalan dengan that the internal control was implemented properly
baik dan sesuai dengan tujuan yang telah ditetapkan. and in accordance with the objectives stated.
Pernyataan Dewan Komisaris dan Statement of the Board of Commissioners
Direksi atas Kecukupan and Board of Directors on the Adequacy of
Sistem Pengendalian Internal the Internal Control System
Sepanjang tahun 2024, Dewan Komisaris dan Direksi menilai Throughout 2024, the Board of Commissioners and Board
bahwa sistem pengendalian internal telah diterapkan of Directors considered that the internal control system was
secara efektif dalam memantau operasional, keuangan, implemented effectively in monitoring operations, finances,
dan tata kelola sesuai dengan ketentuan yang berlaku. and governance in accordance with applicable provisions.
Hasil penilaian akan menjadi dasar untuk mengoptimalkan The assessment results will be the basis for optimizing
implementasi sistem pengendalian internal Bank di the implementation of the Bank’s internal control system
masa mendatang agar sejalan dengan dinamika dan in the future so that it is in line with the dynamics and
perkembangan bisnis perbankan. developments of banking business.
FUNGSI KEPATUHAN
Compliance Function
Fungsi kepatuhan berperan dalam mencegah penyimpangan The compliance function plays a role in preventing
dan memastikan bahwa kegiatan yang dilakukan Bank telah irregularities and ensuring that the activities carried out by
sesuai dengan ketentuan dan perundang-undangan yang the Bank are in accordance with the applicable laws and
berlaku sehingga kinerja Bank menjadi yang lebih baik dan regulations so that the Bank’s performance becomes better
sehat. and healthier.
Pedoman Fungsi Kepatuhan Compliance Function Charter
Fungsi Kepatuhan mengacu pada Peraturan Otoritas The Compliance function refers to the Financial Services
Jasa Keuangan No. 46/POJK.03/2017 mengenai Fungsi Authority Regulation No. 46/POJK.03/2017 on the Compliance
Kepatuhan pada Bank Umum, dalam menjalankan tugas Function in Commercial Banks in carrying out its duties and
dan tanggung jawabnya. responsibilities.
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Penanggung Jawab Fungsi Kepatuhan Person in Charge of Compliance Function
Penanggung jawab Fungsi Kepatuhan di Bank adalah Direktur The person in charge of Compliance Function at the Bank
Kepatuhan dan Satuan Kerja Kepatuhan. Penanggung jawab is the Compliance Director and the Compliance Division.
Fungsi Kepatuhan bersifat independen dan terpisah dari The Compliance Function team is independent and separated
fungsi bisnis, operasional, serta fungsi pendukung lainnya. from business, operational, and other supporting functions.
Adapun tugas dan tanggung jawab penanggung jawab Duties and responsibilities of the Compliance Function team
Fungsi Kepatuhan dalam menjalankan Fungsi Kepatuhan in carrying out its function are as follows:
sebagai berikut:
1. Direktur Kepatuhan 1. Compliance Director
a. Merumuskan strategi guna mendorong terciptanya a. Formulating strategies to encourage the creation of
budaya kepatuhan Perseroan; the Company’s compliance culture;
b. Mengusulkan kebijakan kepatuhan atau prinsip- b. Proposing compliance policies or compliance
prinsip kepatuhan yang akan ditetapkan oleh Direksi; principles to be determined by the Board of Directors;
c. Menetapkan sistem dan prosedur kepatuhan yang c. Establishing compliance systems and procedures
akan digunakan untuk menyusun ketentuan dan that will be used to develop the Company’s internal
pedoman internal Perseroan; provisions and guidelines;
d. Memastikan bahwa seluruh kebijakan, ketentuan, d. Ensuring that all policies, provisions, systems,
sistem dan prosedur, serta kegiatan usaha yang and procedures, as well as business activities
dilakukan Perseroan telah sesuai dengan ketentuan carried out by the Company are in accordance with
Otoritas Jasa Keuangan dan ketentuan peraturan the provisions of the Financial Services Authority
perundang-undangan; and the provisions of laws and regulations;
e. Meminimalkan risiko kepatuhan Perseroan; e. Minimizing the Company’s compliance risk;
f. Melakukan tindakan pencegahan agar kebijakan f. Taking preventive measures so the policies and/or
dan/atau keputusan yang diambil Direksi Perseroan decisions taken by the Company’s Board of Directors
tidak menyimpang dari ketentuan Otoritas Jasa do not deviate from the provisions of the Financial
Keuangan dan ketentuan peraturan perundang- Services Authority and laws and regulations; and
undangan; dan
g. Melakukan tugas-tugas lainnya yang terkait dengan g. Performing other duties related to the Compliance
Fungsi Kepatuhan. Function.
2. Satuan Kerja Kepatuhan 2. Compliance Division
a. Membuat langkah-langkah dalam rangka mendukung a. Taking measures in order to support the creation of
terciptanya budaya kepatuhan pada seluruh kegiatan a compliance culture in all of the Company’s
usaha Perseroan pada setiap jenjang organisasi; business activities at every level of the organization;
b. Melakukan identifikasi, pengukuran, pemantauan, b. Performing identification, measurement, monitoring,
dan pengendalian terhadap risiko kepatuhan and control of compliance risk with reference to
dengan mengacu pada ketentuan Peraturan Otoritas the provisions of the Financial Services Authority
Jasa Keuangan mengenai Penerapan Manajemen Regulation on Implementation of Risk Management
Risiko bagi Bank Umum; for Commercial Banks;
c. Menilai dan mengevaluasi efektivitas, kecukupan, c. Assessing and evaluating the effectiveness,
dan kesesuaian kebijakan, ketentuan, sistem, adequacy, and suitability of policies, provisions,
maupun prosedur yang dimiliki oleh Perseroan systems, and procedures owned by the Company
dengan peraturan perundang-undangan; with laws and regulations;
d. Melakukan kaji ulang dan/atau merekomendasikan d. Reviewing and/or recommending updates and
pengkinian dan penyempurnaan kebijakan, improvements of policies, regulations, systems,
ketentuan, sistem, maupun prosedur yang dimiliki and procedures owned by the Company so that
oleh Perseroan agar sesuai dengan ketentuan they comply with the provisions of Bank Indonesia
Bank Indonesia atau Otoritas Jasa Keuangan dan or Financial Services Authority and laws and
peraturan perundang-undangan; regulations;
e. Melakukan upaya-upaya untuk memastikan bahwa e. Making efforts to ensure that the policies, provisions,
kebijakan, ketentuan, sistem, dan prosedur, serta systems, and procedures, as well as the Company’s
kegiatan usaha Perseroan telah sesuai dengan business activities, comply with the provisions of
ketentuan Otoritas Jasa Keuangan dan peraturan the Financial Services Authority and applicable laws
perundang-undangan yang berlaku; dan and regulations; and
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f. Melakukan tugas-tugas lainnya yang terkait dengan f. Performing other duties related to the Compliance
Fungsi Kepatuhan. Function.
Laporan Pelaksanaan Kerja Fungsi Kepatuhan Report on the Implementation of Compliance
Function’s Work
Sepanjang tahun 2024, Fungsi Kepatuhan Bank telah Throughout 2024, the Bank’s Compliance Function carried
melaksanakan berbagai tugas dan tanggung jawab guna out various duties and responsibilities to support the creation
mendukung terciptanya budaya kepatuhan di seluruh of compliance culture in all business activities, including:
aktivitas bisnis, yang meliputi:
1. Melakukan langkah-langkah untuk mendorong 1. Taking measures to encourage the realization of a
terwujudnya budaya kepatuhan pada semua tingkatan compliance culture at all levels of the Bank’s organization
organisasi dan kegiatan usaha Bank melalui kegiatan and business activities through risk awareness activities
risk awareness kepada seluruh karyawan, antara lain: for all employees, including:
a. Melakukan sosialisasi/diseminasi ketentuan baru a. Conducting outreach/dissemination of new
kepada pejabat dan pihak yang terkait; provisions to officials and related parties;
b. Melaksanakan fungsi konsultatif terkait penerapan b. Conducting a consultative function related to
ketentuan yang berlaku dari unit kerja terkait; the implementation of applicable provisions to
the relevant division;
c. Menatausahakan dan mengkinikan database c. Administering and updating banking regulations
peraturan perbankan di portal internal Bank; dan database on the Bank’s internal portal; and
d. Melakukan compliance test terhadap ketentuan d. Carrying out compliance test against applicable
yang berlaku; regulations;
2. Mengelola risiko kepatuhan dan memastikan agar 2. Managing compliance risk and ensuring that policies,
kebijakan, ketentuan, sistem, dan prosedur serta provisions, systems, and procedures as well as business
kegiatan usaha yang dilakukan oleh Bank telah sesuai activities carried out by the Bank complying with
dengan ketentuan yang berlaku, antara lain: applicable regulations, including:
a. Menyusun laporan hasil self assessment risiko a. Preparing reports on self-assessment results of
inheren risiko kepatuhan; inherent risk of compliance risk;
b. Melakukan penyesuaian manual, kebijakan, dan b. Making adjustment to internal manuals, policies,
prosedur internal; and procedures;
c. Melakukan kajian atas permohonan/usulan kredit c. Conducting reviews of new loan applications/
baru, tambahan, perpanjangan maupun alokasi proposals, additional, extension, or allocation
fasilitas kredit, pembelian surat berharga dan of loan facilities, purchase of securities and
pengajuan limit counterparty untuk memastikan submission of counterparty limits to ensure that the
bahwa permohonan/usulan tersebut telah applications/proposals have met the provisions and
memenuhi ketentuan dan prinsip kehati-hatian; principles of prudence;
d. Melakukan tinjauan dan memberikan pendapat d. Conducting survey and providing opinions on plans
atas rencana produk dan aktivitas baru, untuk for new products and activities, to ensure that the
memastikan bahwa produk yang akan dibuat dan products to be made and new activities to be carried
aktivitas baru yang akan dilakukan telah sesuai out comply with the applicable regulations;
dengan ketentuan yang berlaku;
e. Melakukan tinjauan atas rancangan ketentuan e. Conducting a survey on the draft of internal
internal yang akan diterbitkan untuk memastikan provisions to be issued to ensure that the internal
ketentuan internal telah sesuai dengan ketentuan provisions were in accordance with the applicable
yang berlaku; provisions;
f. Melakukan pemantauan terhadap tingkat kepatuhan f. Monitoring the level of compliance with the
atas ketentuan yang berlaku terkait prinsip prudential applicable provisions related to prudential
banking, seperti kewajiban penyediaan modal banking principles, such as capital adequacy ratio,
minimum, giro wajib minimum, batas maksimum minimum statutory reserves, legal lending limits,
pemberian kredit, non-performing loan, dan posisi non-performing loans, and net foreign exchange
devisa neto. Sepanjang tahun 2024, secara keseluruhan position. Throughout 2024, overall, there were
tidak terdapat pelanggaran terhadap ketentuan terkait no violations of provisions related to prudential
prinsip prudential banking; dan banking principles; and
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g. Memantau kepatuhan terhadap kewajiban g. Monitoring compliance with the obligation to submit
penyampaian laporan kepada regulator melalui reports to the regulator through the report reminder
report reminder system; system;
3. Memastikan kepatuhan Bank terhadap komitmen yang 3. Ensuring the Bank’s compliance with the commitments
dibuat kepada regulator, antara lain: made to the regulator, among others:
a. Melakukan pemantauan komitmen Bank kepada a. Monitoring the Bank’s commitment to the Financial
Otoritas Jasa Keuangan, dan regulator lainnya; dan Services Authority and other regulators; and
b. Memantau dan menindaklanjuti permintaan informasi/ b. Monitoring and following up on requests for
data oleh otoritas dalam rangka pengawasan Bank. information/data by authorities in the context of
Bank supervision.
Kebijakan kepatuhan telah tertuang dalam Pedoman Internal, The compliance Policy has been stated in Internal
di mana setiap rencana kebijakan dan/atau keputusan transaksi Guidelines, in which every policy plan and/or high-risk
investasi berisiko tinggi yang berkaitan dengan ketentuan investment transaction decision related to prudential
kehati-hatian yang akan dilaksanakan oleh unit kerja terkait provisions shall be carried out by the relevant divisions and
wajib diajukan terlebih dahulu kepada Direktur/Satuan Kerja must be submitted in advance to the Director/Compliance
Kepatuhan untuk dilakukan pengujian. Division for testing.
Beberapa langkah strategi terkait dengan pelaksanaan Some of the strategic steps related to the Compliance
Fungsi Kepatuhan yang telah dilakukan selama tahun 2024, Function implementation carried out in 2024, among others:
antara lain:
1. Penilaian terhadap penerapan GCG pada Bank; 1. Assessment of the implementation of GCG at the Bank;
2. Pengkajian rancangan kebijakan/keputusan; 2. Study of policy draft/decisions;
3. Sosialisasi keputusan/kebijakan dan ketentuan yang 3. Dissemination of decisions/policies and applicable
berlaku; provisions;
4. Pengkinian database peraturan perbankan di portal; 4. Updating banking regulation database on the portal;
5. Monitoring keputusan/kebijakan; 5. Monitoring decisions/policies;
6. Opini kepatuhan kredit diberikan; 6. Compliance opinion of provided loans;
7. Pemantauan surat berharga; 7. Monitoring securities;
8. Pengkajian rencana produk dan/atau aktivitas baru; 8. Studying new product and/or activity plans;
9. Pemantauan laporan berkala/insidentil ke otoritas; 9. Monitoring periodic/incidental reports to the authority;
10. Pelaksanaan prinsip kehati-hatian; 10. Implementing prudential principle;
11. Penyusunan laporan pihak terkait; 11. Preparing related party reports;
12. Pelaksanaan fungsi konsultatif; 12. Implementing consultative functions;
13. Pemantauan realisasi RBB; dan 13. Monitoring RBB realization; and
14. Pemenuhan perjanjian dan komitmen Bank dan 14. Fulfilling the Bank’s agreements and commitments and
pelaporan ke otoritas. reporting to the authorities.
Pengembangan Kompetensi Fungsi Kepatuhan Competency Development of the Compliance
Function
Sepanjang tahun 2024, Fungsi Kepatuhan secara aktif Throughout 2024, the Compliance Function actively
mengikuti berbagai kegiatan pelatihan dan sosialisasi yang attended various training and dissemination activities held
diselenggarakan oleh regulator dan institusi profesional, baik by regulators and professional institutions, either at national
di tingkat nasional maupun internasional. Fokus pelatihan or international levels. The focus of the training included
mencakup penguatan pemahaman atas peraturan terbaru, strengthening understanding of the latest regulations,
pencegahan tindak pidana keuangan, pelaporan keuangan, prevention of financial crimes, financial reporting, to
hingga penguatan sistem informasi dan perlindungan strengthening information systems and data protection.
data. Kegiatan ini bertujuan untuk meningkatkan These activities aimed at improving compliance monitoring
kapabilitas pengawasan kepatuhan di lingkungan Bank, capabilities within the Bank, supporting the effectiveness of
mendukung efektivitas penerapan prinsip-prinsip GCG, GCG principles implementation, and ensuring compliance
serta memastikan kepatuhan terhadap seluruh ketentuan with all applicable laws and regulations.
hukum dan peraturan yang berlaku.
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Tinjauan atas Efektivitas Fungsi Kepatuhan Review of the Effectiveness of
Compliance Function
Pada tahun 2024, Fungsi Kepatuhan telah dijalankan dengan In 2024, the Compliance Function was carried out properly
baik melalui penerapan kebijakan kepatuhan di seluruh through the implementation of compliance policies in all
unit kerja. Namun demikian, masih diperlukan peningkatan divisions. However, the effectiveness of monitoring still
efektivitas dalam pemantauan. Pelaksanaan Fungsi Kepatuhan needs to be improved. The implementation of Compliance
tersebut tercermin dalam beberapa indikator berikut: Function is reflected in the following indicators:
Secara umum, Fungsi Kepatuhan sepanjang tahun 2024 In general, the Compliance Function throughout 2024
telah berjalan baik karena kebijakan kepatuhan sudah was carried out properly due to the compliance policy
secara menyeluruh diterapkan dalam setiap unit meskipun comprehensively implemented in each unit, although an
masih perlu pemantauan yang efektif. Beberapa Indikator effective monitoring was still necessary. Some Indicators
yang mencerminkan pelaksanaan fungsi kepatuhan di that reflect the implementation of compliance function at
Bank, antara lain: the Bank include:
1. Pelaksanaan Capital Adequacy Ratio dengan 1. Implementation of Capital Adequacy Ratio by
memperhitungkan risiko kredit, risiko pasar, dan considering credit risk, market risk, and operational
risiko operasional sebesar 72,55% di atas ketentuan risk of 72.55% above the applicable provisions, namely
yang berlaku, yaitu 9,00% sampai dengan < <10,00% 9.00% to <10.00% (Capital Adequacy Ratio based on
(Kewajiban Penyediaan Modal Minimum berdasarkan the Bank’s risk profile, namely ratting 2);
profil risiko Bank yaitu peringkat 2);
2. Pemenuhan modal inti minimun per 31 Desember 2024 2. Fulfillment of minimum core capital as of December 31,
sebesar Rp3.308.800 juta; 2024, of Rp3.31 trillion;
3. Pemenuhan Posisi Devisa Neto selama tahun 2024 tidak 3. Fulfillment of the Net Open Position throughout 2024
terdapat pelanggaran; with no violations;
4. Pemenuhan rasio Non-Performing Loan bruto sebesar 4. Fulfillment of gross Non-Performing Loan ratio of 1.16%
1,16% dan rasio Non-Performing Loan neto sebesar and net Non-Performing Loan ratio of 0.09% which were
0,09% masih berada jauh dari batas maksimal sebesar still far from the maximum limit of 5.00% (net) according
5,00% (net) sesuai ketentuan yang berlaku; to the applicable regulations;
5. Tidak ada pelampauan maupun pelanggaran terhadap 5. There was no exceedance or violation of the Legal
Batas Maksimum Pemberian Kredit, baik kepada pihak Lending Limit, either to related parties or to business
terkait, maupun kepada kelompok usaha; groups;
6. Giro Wajib Minimum dalam Rupiah dan Valuta Asing 6. The Minimum Statutory Reserves in Rupiah and Foreign
serta Penyangga Likuiditas Makroprudensial selama Currency, as well as the Macroprudential Liquidity Buffer
tahun 2024 telah sesuai dengan ketentuan; dan for 2024 were in accordance with the provisions; and
7. Komitmen terhadap Otoritas Jasa Keuangan telah 7. The commitment to the Financial Services Authority has
dipenuhi dengan baik. been well fulfilled.
Berdasarkan indikator kinerja diatas, dapat disimpulkan The performance indicators above concluded that
bahwa sepanjang tahun 2024 tingkat kepatuhan Bank throughout 2024 the Bank’s compliance level showed
menunjukkan hasil yang “Baik”, dan peringkat Tingkat “Good” results, and the Bank’s Soundness Level rating
Kesehatan Bank berdasarkan risiko (Risk-Based Bank Rating) based on risk (Risk-Based Bank Rating) was Healthy, it
adalah Sehat, sehingga dinilai mampu menghadapi pengaruh was considered capable of facing significant negative
negatif yang signifikan dari perubahan kondisi bisnis dan influences from changes in business conditions and other
faktor eksternal lainnya, termasuk terkait pemenuhan external factors, including those related to compliance
terhadap prinsip prudential banking (Kewajiban Penyediaan with prudential banking principles (Minimum Capital
Modal Minimum, Giro Wajib Minimum, Batas Maksimum Adequacy Ratio, Minimum Reserves, Legal Lending
Pemberian Kredit, Non-Performing Loan) dan penerapan Limit, Non-Performing Loan) and implementation of
program APU PPT. the APU CTF program.
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Pemenuhan kepatuhan Bank tersebut merupakan The fulfillment of the Bank’s compliance is a reflection of
cerminan dari terwujudnya pelaksanaan budaya the realization of compliance culture implementation at all
kepatuhan pada semua tingkatan organisasi dan kegiatan levels of the organization and the Bank’s business activities.
usaha Bank. Hal tersebut dikarenakan tanggung jawab This is because compliance is a shared responsibility,
kepatuhan merupakan tanggung jawab bersama, attached to all levels of the organization according to their
melekat pada seluruh jenjang organisasi sesuai peran dan respective roles and responsibilities.
tanggung jawab masing-masing.
Fungsi kepatuhan yang telah berjalan dengan baik selama The compliance function that has been running well so
ini, secara berkesinambungan akan terus dikembangkan far will continue to be developed through improving the
melalui peningkatan pelaksanaan budaya kepatuhan, implementation of a compliance culture, increasing the
meningkatkan kualitas pemahaman terhadap ketentuan quality of understanding of applicable regulations, and
yang berlaku, serta meningkatkan pemantauan dan increasing monitoring and testing of planned decisions and/or
pengujian terhadap rencana keputusan dan/atau management policies.
kebijakan manajemen.
PROGRAM ANTI-PENCUCIAN UANG, PENCEGAHAN
PENDANAAN TERORISME, DAN PENCEGAHAN PENDANAAN
PROLIFERASI SENJATA PEMUSNAH MASSAL
Anti-Money Laundering, Counter-Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction Program
Perseroan berkomitmen menjalankan Program Anti- The Company is committed to implementing Anti-Money
Pencucian Uang, Pencegahan Pendanaan Terorisme, dan Laundering, Counter-Terrorist Financing, and Counter-
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction
Massal sesuai regulasi. Program ini bertujuan mencegah, Program in accordance with regulations. This program aims
mendeteksi, dan melaporkan aktivitas mencurigakan untuk to prevent, detect, and report suspicious activities to protect
melindungi Bank dari penyalahgunaan dalam kejahatan the Bank from misuse in financial crimes, while maintaining
keuangan, sekaligus menjaga integritas dan reputasi Bank. the Bank’s integrity and reputation.
Pedoman dan Tata Tertib Kerja Guidelines and Work Procedures for
Program Anti-Pencucian Uang, the Anti-Money Laundering,
Pencegahan Pendanaan Terorisme, Counter-Terrorist Financing, and
dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of
Senjata Pemusnah Massal Weapons of Mass Destruction Program
Perseroan berpedoman pada Pedoman Program Anti- The Company is guided by the Guidelines for Anti-Money
Pencucian Uang, Pencegahan Pendanaan Terorisme, dan Laundering, Counter-Terrorist Financing, and Counter-
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal Proliferation Financing of Weapons of Mass Destruction
yang disusun berdasarkan ketentuan dari Otoritas Jasa Program, prepared based on the provisions of Financial
Keuangan. Implementasinya dilakukan dengan ketentuan Services Authority. It is implemented according to
dan perundang-undangan yang berlaku dan mengambil the applicable laws and regulations and taking
tindakan yang diperlukan untuk mencegah, mendeteksi, necessary actions to prevent, detect, and report
dan melaporkannya kepada pihak yang berwenang. the crimes to the authorities.
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Adapun peraturan-peraturan yang dipatuhi Bank dalam The regulations that the Bank complies with in implementing
melaksanakan Program Anti-Pencucian Uang, Pencegahan Anti-Money Laundering, Counter-Terrorist Financing,
Pendanaan Terorisme, dan Pencegahan Pendanaan and Counter-Proliferation Financing of Weapons of Mass
Proliferasi Senjata Pemusnah Massal sebagai berikut: Destruction Program are as follows:
1. Undang-Undang Republik Indonesia No. 8 Tahun 2010 1. Law of the Republic of Indonesia No. 8 of 2010 dated
tanggal 22 Oktober 2010 tentang Pencegahan dan October 22, 2010, on Prevention and Eradication of
Pemberantasan Tindak Pidana Pencucian Uang; the Criminal Action of Money Laundering;
2. Undang-Undang Republik Indonesia No. 9 Tahun 2013 2. Law of the Republic of Indonesia No. 9 of 2013 dated
tanggal 13 Maret 2013 tentang Pencegahan dan March 13, 2013, on Prevention and Eradication of
Pemberantasan Tindak Pidana Pendanaan Terorisme; Terrorist Financing Crime;
3. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 3. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Program Anti- dated June 14, 2023, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Terorisme; Laundering and Counter-Terrorist Financing Program;
4. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.03/2017 4. Financial Services Authority Circular No. 32/SEOJK.03/2017
tanggal 22 Juni 2017 tentang Penerapan Program Anti- dated June 22, 2017, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Terorisme Laundering and Counter-Terrorist Financing Program in
di Sektor Perbankan; dan Banking Sector; and
5. Peraturan dan Ketentuan yang dikeluarkan oleh Pusat 5. Rules and Regulations issued by the Indonesian
Pelaporan dan Analisis Transaksi Keuangan. Financial Transaction Reports and Analysis Center.
Laporan Pelaksanaan Kerja Program Report on the Work Implementation of
Anti-Pencucian Uang, Anti-Money Laundering,
Pencegahan Pendanaan Terorisme, Counter-Terrorist Financing, and
dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of
Senjata Pemusnah Massal Weapons of Mass Destruction Program
Pada tahun 2024, realisasi dari implemetasi Program In 2024, the realization of the implementation of the Anti-Money
Anti-Pencucian Uang, Pencegahan Pendanaan Terorisme, Laundering, Counter-Terrorist Financing, and Counter-
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction
Massal sebagai berikut: Program was as follows:
1. Meningkatkan budaya kepatuhan terhadap penerapan 1. Improving the compliance culture with the implementation
Anti-Pencucian Uang Pencegahan Pendanaan of Anti-Money Laundering Counter-Terrorist Financing,
Terorisme, melalui pelatihan dan sosialisasi kepada through training and dissemination to all employees. In
seluruh karyawan. Khususnya karyawan front office particular, for front office employees and those directly
dan yang terlibat langsung dengan nasabah dilakukan involved with customers, a refresher program is carried
program penyegaran. Pelaksanaan pelatihan dilakukan out. The training is carried out through face-to-face and
melalui tatap muka dan media Zoom, serta untuk Zoom media, and for officials/employees who handle
pejabat/karyawan yang menangani Anti-Pencucian Anti-Money Laundering Counter-Terrorist Financing, they
Uang Pencegahan Pendanaan Terorisme, diikutsertakan are included in training organized by external parties such
pada pelatihan yang diselenggaran oleh pihak eskternal as the Financial Services Authority, Banking Compliance
seperti Otoritas Jasa Keuangan, Forum Komunikasi Director Communication Forum, or Indonesian Financial
Direktur Kepatuhan Perbankan, atau Pusat Pelaporan Transaction Reports and Analysis Center;
dan Analisis Transaksi Keuangan;
2. Penyampaian Laporan-laporan kepada Pusat Pelaporan 2. Submitting Reports to the Indonesian Financial
dan Analisis Transaksi Keuangan (PPATK) yaitu Laporan Transaction Reports and Analysis Center (PPATK),
Transaksi Keuangan Tunai (LTKT), Laporan Transaksi namely Reports on Cash Financial Transaction (LTKT),
Keuangan Mencurigakan (LTKM), Laporan Transfer Dana Suspicious Financial Transaction Reports (LTKM),
dari dan ke Luar Negeri (LTKL), dan Laporan Sistem Transfer of Funds from and to Abroad (LTKL), and Service
Informasi Pengguna Jasa; User Information Systems;
3. Melakukan pemantauan atas pengkinian data nasabah 3. Monitoring the update of customer data in
sesuai dengan target yang disampaikan cabang/ accordance with the targets submitted by branches/
cabang pembantu untuk tahun 2024 setiap bulan dan sub-branches for 2024 every month and for the
untuk realisasi pencapaiannya dilaporkan setiap tahun realization of its achievements reported annually to
kepada Otoritas Jasa Keuangan; the Financial Services Authority;
PT Bank Ganesha Tbk
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4. Melakukan screening atas pembukaan rekening 4. Conducting screening of account openings and
dan transaksi terhadap nama-nama yang memiliki transactions against names with similarities/likeliness
kemiripan/kesamaan yang terdaftar dalam whatchlist registered in the list of suspected terrorists and terrorist
daftar terduga teroris dan organisasi teroris (DTTOT) dan organizations (DTTOT) and the List of Financing for
Daftar Pendanaan Profilerasi Senjata Pemusnah Massal Weapons of Mass Destruction Profiles (DPPSPM), and
(DPPSPM), dan melakukan pengkinian daftar teroris dan updating the list of terrorists and profiles on the core
profilerasi pada sistem core banking; banking system;
5. Selain pemantauan daftar teroris dan profilerasi, untuk 5. In addition to monitoring the list of terrorists and
nasabah yang tergolong high risk, bank telah memiliki proliferation, for high risk customers, the bank has a list
daftar politically exposed person (PEP) dan daftar of politically exposed persons (PEP) and a list of money
terpidana pencucian uang; laundering convicts;
6. Pengembangan sistem informasi untuk mendukung 6. Development of information system to support
pelaksanaan program Anti-Pencucian Uang Pencegahan the implementation of Anti-Money Laundering Counter-
Pendanaan Terorisme baik untuk pelaporan maupun Terrorist Financing program for both reporting and
pemantauan tetap dilakukan; monitoring is still carried out;
7. Melakukan penyesuaian Pedoman Anti-Pencucian Uang 7. Making adjustment of Anti-Money Laundering
Pencegahan Pendanaan Terorisme dengan ketentuan Counter-Terrorist Financing Guidelines with applicable
yang berlaku dan menerbitkan petunjuk teknis provisions and issuing technical instructions for
pelaksanaan program Anti-Pencucian Uang Pencegahan the implementation of Anti-Money Laundering Counter-
Pendanaan Terorisme; Terrorist Financing program;
8. Dalam rangka implementasi financial integrity rating on 8. In implementing the financial integrity rating on money
money laundering and terorrist financing (FIR on ML/TF) laundering and terrorist financing (FIR on ML/TF) carried
yang dilakukan Pusat Pelaporan dan Analisis Transaksi out by the Indonesian Financial Transaction Reports
Keuangan, Bank Ganesha melakukan penilaian and Analysis Center, Bank Ganesha conducted self-
sendiri atas efektivitas Program Anti-Pencucian Uang assessment of the effectiveness of Anti-Money Laundering
Pencegahan Pendanaan Terorisme yang terfokus pada Counter-Terrorist Financing Program which focuses on
pelaksanaan Program Anti-Pencucian Uang Pencegahan the implementation of Anti-Money Laundering Counter-
Pendanaan Terorisme dan pelaporan Anti-Pencucian Terrorist Financing Program and reporting on Anti-Money
Uang Pencegahan Pendanaan Terorisme; Laundering Counter-Terrorist Financing;
9. Melakukan penyusunan individual risk assessment (IRA) 9. Preparing individual risk assessment (IRA) in 2023 to
tahun 2023 untuk melakukan pemetaan risiko yang conduct risk mapping followed up with preventive
ditindaklanjuti dengan langkah-langkah pencegahan and eradication measures in improving provisions
dan pemberantasan berupa penyempurnaan ketentuan and improving the implementation of Anti-Money
serta perbaikan implementasi penerapan program Anti- Laundering Counter-Terrorist Financing program;
Pencucian Uang Pencegahan Pendanaan Terorisme;
10. Dalam rangka pemilihan umum dan pemilihan kepada 10. In the General Election and Regional Head Election,
daerah, Bank Ganesha berpartisipasi sebagai anggota Bank Ganesha participated as a member of the
Tim Kerja Analisis Kolaboratif terkait pemilihan Collaborative Analysis Working Team related to general
umum dan pemilihan kepala daerah dan melakukan election and regional head election and conducted
pemadanaan atas cost, insurance, dan freight (CIF) yang funding for costs, insurance, and freight (CIF) with
memiliki rekening di Bank Ganesha, serta melaporkan accounts at Bank Ganesha, and reported the submission
penyampaian data khusus tematik setiap ada transaksi of special thematic data for every transaction made
yang dilakukan oleh nasabah hasil pemadanan; dan by customers from the matching results; and
11. Melakukan pemadanan atas daftar pihak yang diduga 11. Conducting a matching of the list of parties suspected
terkait dengan judi online yang diterima dari Otoritas of being related to online gambling received from
Jasa Keuangan pada core banking secara bertahap the Financial Services Authority in core banking
yang selanjutnya dilakukan identifikasi dan verifikasi in stages, which then identified and verified for
terhadap kesamaan nama-nama dengan daftar nasabah similarities in names with the list of customers at
di Bank Ganesha, yang kemudian melaporkan hasilnya Bank Ganesha, which then the results are reported
kepada Otoritas Jasa Keuangan. to the Financial Services Authority.
PT Bank Ganesha Tbk
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PERKARA HUKUM
Legal Cases
Pada tahun 2024, permasalahan hukum yang dihadapi oleh In 2024, the legal issues faced by the Company and
Perseroan serta anggota Dewan Komisaris dan Direksi yang the serving members of the Board of Commissioners and
sedang menjabat sebagai berikut: Board of Directors were as follows:
Total
Permasalahan Hukum Legal Issues
Perdata Pidana
Civil Criminal
Telah selesai (telah mempunyai kekuatan hukum yang tetap) 1 0 Settled (final and binding)
Dalam proses penyelesaian 2 0 In settlement process
Total 3 0 Total
Gugatan Perlawanan
Lawsuit Appeal
Pokok Perkara Pelawan selaku penyewa objek lelang mengajukan perlawanan ke Pengadilan Negeri Jakarta Selatan untuk menuntut
Case Profile pembatalan lelang eksekusi hak tanggungan yang sudah terlaksana dan terjual objek lelang.
The plaintiff as the lessee of the auction object filed a lawsuit to the South Jakarta District Court to demand
the cancellation of auction of execution and mortgage rights that had been carried out and sold as auction object.
Nilai Perkara Tidak ada tuntutan nilai materiil maupun immateriil.
Case Value There were no demands for material or immaterial value.
Status Perkara Bank telah memenangkan perkara pada tingkat Pengadilan Negeri, saat ini Pelawan mengajukan banding ke
Case Status Pengadilan Tinggi.
The Bank has won the case at the District Court level, currently the Plaintiff has filed an appeal to the High Court.
Risiko yang Dihadapi Tuntutan Pelawan dikabulkan dan lelang dibatalkan.
Risks Faced The Plaintiff’s claim was granted and the auction was annulled.
Pengaruh terhadap Kinerja Bank Tidak ada.
Impact on Bank Performance None.
Sanksi Administratif Tidak ada.
Administrative Sanctions None.
Gugatan Perlawanan
Lawsuit Appeal
Pokok Perkara Pelawan selaku pemilik awal/pemberi hak tanggungan atas objek lelang mengajukan perlawanan ke Pengadilan
Case Profile Negeri Jakarta Selatan atas eksekusi pengosongan yang dimohonkan oleh pembeli objek lelang, di mana salah satu
tuntutannya menyatakan lelang eksekusi hak tanggungan yang sudah terlaksana dan terjual objek lelangnya minta
dinyatakan tidak sah dan tidak berkekuatan hukum.
The Plaintiff as the initial owner/giver of mortgage rights on the object of the auction filed a lawsuit to the South
Jakarta District Court regarding the execution of vacating requested by the buyer of the object of auction, in which one
of the demands state that the execution auction of mortgage rights that had been carried out and the sold as auction
object was requested to be declared invalid and had no legally binding decisions.
Nilai Perkara Tidak ada tuntutan nilai materiil maupun immateriil.
Case Value There were no demands for material or immaterial value.
Status Perkara Bank telah memenangkan perkara pada tingkat Pengadilan Negeri dan perkara telah selesai (telah mempunyai
Case Status kekuatan hukum yang tetap).
The Bank has won the case at the District Court level and the case was completed (has legally binding decisions).
Risiko yang Dihadapi Tidak ada.
Risks Faced None.
Pengaruh terhadap Kinerja Bank Tidak ada.
Impact on Bank Performance None.
Sanksi Administratif Tidak ada.
Administrative Sanctions None.
PT Bank Ganesha Tbk
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Gugatan Waris
Inheritance Lawsuit
Pokok Perkara Penggugat mengajukan gugatan waris ke Pengadilan Agama Jakarta Selatan, dengan tuntu-tan meminta objek lelang
Case Profile yang telah dilelang dan terjual kepada pihak ketiga ditetapkan sebagai harta waris, di mana salah satu tuntutannya
menyatakan lelang eksekusi hak tanggungan yang sudah terlaksana dan terjual objek lelangnya tersebut minta
dinyatakan tidak sah dan tidak berkekuatan hukum.
The plaintiff filed an inheritance lawsuit to the South Jakarta Religious Court, with a demand that the auction object
auctioned and sold to a third party be determined as inheritance property, in which one of the demands stated that
the execution of auction of the mortgage rights carried out and the auction object sold were requested to be declared
invalid and had no legally binding decisions.
Nilai Perkara Tidak ada tuntutan nilai materiil maupun immateriil.
Case Value There were no demands for material or immaterial value.
Status Perkara Pemeriksaan tingkat Pengadilan Agama.
Case Status Examination at Religious Court level.
Risiko yang Dihadapi Tuntutan Penggugat dikabulkan dan lelang dinyatakan tidak sah/tidak berkekuatan hukum tetap.
Risks Faced The Plaintiff’s claim was granted and the auction was declared invalid/had no legally binding decisions.
Pengaruh terhadap Kinerja Bank Tidak ada.
Impact on Bank Performance None.
Sanksi Administratif Tidak ada.
Administrative Sanctions None.
SANKSI ADMINISTRATIF
Administrative Sanctions
Sepanjang tahun 2024, sanksi administratif yang dikenakan Throughout 2024, the administrative sanctions imposed on
kepada Bank, anggota Direksi, maupun anggota Dewan the Bank, members of the Board of Directors, and members
Komisaris Bank sebagai berikut: of the Bank’s Board of Commissioners were as follows:
Penerima Sanksi Jumlah Sanksi Administratif
Jenis Sanksi Otoritas Pemberi Sanksi
Sanctioned Party Total Administrative Sanctions
Types of Sanction Sanctioning Authority
(Rp)
Laporan Bank Umum Terintegrasi
(ANTASENA)
PT Bank Ganesha Tbk 100.000 Bank Indonesia
Integrated Reports of Commercial
Banks (ANTASENA)
Laporan Bank Umum Terintegrasi
(ANTASENA)
PT Bank Ganesha Tbk 100.000 Bank Indonesia
Integrated Reports of Commercial
Banks (ANTASENA)
Sistem Layanan Informasi Keuangan Otoritas Jasa Keuangan
PT Bank Ganesha Tbk 200.00
Financial Information Service System Financial Services Authority
Laporan Bank Umum Terintegrasi
(ANTASENA)
PT Bank Ganesha Tbk 2.000.000 Bank Indonesia
Integrated Reports of Commercial
Banks (ANTASENA)
Laporan Bank Umum Terintegrasi
(ANTASENA)
PT Bank Ganesha Tbk 200.000 Bank Indonesia
Integrated Reports of Commercial
Banks (ANTASENA)
Sistem Layanan Informasi Keuangan Otoritas Jasa Keuangan
PT Bank Ganesha Tbk 500.000
Financial Information Service System Financial Services Authority
Laporan Bank Umum Terintegrasi
(ANTASENA)
PT Bank Ganesha Tbk 500.000 Bank Indonesia
Integrated Reports of Commercial
Banks (ANTASENA)
Jumlah Sanksi Administratif
3.600.000
Total Administrative Sanctions
PT Bank Ganesha Tbk
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KODE ETIK
Code of Conduct
Bank menerapkan Kode Etik sebagai pedoman perilaku The Bank implements the Code of Conduct as a behavioral
untuk memastikan tata kelola yang konsisten, meningkatkan guideline to ensure a consistent governance, increase
nilai perusahaan, dan mendukung pertumbuhan bisnis corporate value, and support sustainable business
berkelanjutan. Kode Etik Bank berfungsi sebagai standar bagi growth. The Bank’s Code of Conduct serves as a standard
karyawan dalam berperilaku dan mengambil keputusan yang for employees to behave and make decisions in line with
sejalan dengan Visi, Misi, dan Nilai-nilai Perusahaan. the Company’s Vision, Mission, and Values.
Pokok–Pokok Kode Etik Principles of the Code of Conduct
Isi dari Kode Etik Perseroan meliputi: The contents of the Company’s Code of Conduct are:
1. Pengertian umum; 1. General understanding;
2. Visi, misi, pilar-pilar strategi, dan nilai-nilai perusahaan; 2. Vision, mission, strategic pillars, and corporate values;
3. Kode etik bankir Indonesia; 3. Indonesian banker’s code of conduct;
4. Unsur-unsur kode etik meliputi: 4. The code of conduct elements include:
a. Kepatuhan terhadap hukum dan kebijakan bank; a. Compliance with laws and bank policies;
b. Hubungan dengan nasabah eksternal; b. Relationship with external customers;
c. Hubungan dengan komunitas setempat; c. Relationship with local communities;
d. Hubungan perusahaan dengan karyawan; d. Company relations with employees;
e. Kerahasiaan bank; e. Bank secrecy;
f. Akurasi pembukuan bank; f. Bank bookkeeping accuracy;
g. Pemberian dan penerimaan hadiah dan gratifikasi; g. Giving and receiving gifts and gratuities;
h. Pengadaan barang dan jasa; h. Procurement of goods and services;
i. Kegiatan usaha di luar bank; i. Business activities outside the bank;
j. Suap; j. Bribery;
k. Kontribusi dan aktivitas politik; k. Political contributions and activities;
l. Pemberian kredit; l. Granting of credit;
m. Penanganan dan pengungkapan benturan m. Handling and disclosure of conflicts of interest; and
kepentingan; dan
5. Sanksi dan pernyataan kepatuhan atas kode etik. 5. Sanctions and statements of compliance with the code
of conduct.
Pernyataan bahwa Kode Etik Perusahaan Statement that the Company’s Code of
Berlaku untuk Semua Jenjang Organisasi Conducts Applies to All Levels of
the Organization
Kode Etik Bank wajib dipatuhi dan diterapkan oleh Direksi, The Bank’s Code of Conduct must be complied with
Dewan Komisaris, Pejabat Eksekutif, dan seluruh karyawan. and implemented by the Board of Directors, Board of
Commissioners, Executive Officers, and all employees.
Bentuk Sosialisasi dan Upaya Penegakan Dissemination and Efforts to Enforce
Kode Etik the Code of Conducts
Bank secara konsisten mensosialisasikan Kode Etik melalui The Bank consistently disseminates the Code of Conduct
berbagai saluran, termasuk teknologi informasi dan media through various channels, including information technology
fisik seperti poster dan banner di kantor pusat dan kantor and physical media such as posters and banners at head
cabang. Dalam upaya penegakan Kode Etik, seluruh office and branch offices. In an effort to enforce the Code of
karyawan diwajibkan melaporkan pelanggaran Kode Etik Conduct, all employees are required to report violation of
dengan bukti relevan. Laporan pelanggaran akan diselidiki the Code of Conduct with relevant evidence. Reports
PT Bank Ganesha Tbk
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oleh Satuan Kerja Audit Intern dan akan diberikan sanksi of violations will be investigated by the Internal
tegas jika terbukti melanggar. Audit Division and strict sanctions will be imposed
if proven to be in violation.
Sanksi Pelanggaran Kode Etik Sanctions for Violation of the Code of Conduct
Perseroan menetapkan sanksi atas pelanggaran Kode Etik The Company determines the sanctions for violation of
sesuai dengan ketentuan yang diatur dalam Perjanjian the Code of Conduct in accordance with the provisions
Kerja Bersama dan peraturan perundang-undangan stipulated in Collective Labor Agreement and applicable
yang berlaku. laws and regulations.
Jumlah Pelanggaran Kode Etik Number of Violations of the Code of Conducts
Pada tahun 2024, Tidak terdapat pelanggaran Kode In 2024, there were no violations of the Code of Conduct
Etik yang melibatkan Dewan Komisaris, Direksi, Pejabat involving the Board of Commissioners, Board of Directors,
Eksekutif, maupun Karyawan. Executive Officers, or Employees.
KEBIJAKAN PEMBERIAN KOMPENSASI JANGKA PANJANG
BERBASIS KINERJA KEPADA MANAJEMEN DAN/ATAU KARYAWAN
Policy of Providing Performance-Based Long-Term Compensation to
Management and/or Employees
Bank tidak menerapkan program kepemilikan saham bagi The Bank does not implement a stock ownership
manajemen atau karyawan sebagai bagian dari kebijakan program for management or employees as part of its
kompensasi jangka panjang. Sebagai gantinya, Perseroan long-term compensation policy. In return, the Company
memberikan kompensasi dan manfaat secara adil, merata, dan provides compensation and benefits fairly, evenly, and
proporsional berdasarkan golongan atau jabatan serta sesuai proportionally based on the classification or position and
dengan ketentuan perundang-undangan yang berlaku. according to the applicable laws and regulations.
PT Bank Ganesha Tbk
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KEBIJAKAN PENGUNGKAPAN INFORMASI
Information Disclosure Policy
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 04 Pursuant to the Financial Services Authority Regulation
Tahun 2024 tentang Laporan Kepemilikan atau Setiap No. 04 of 2024 on Reports of Ownership or Any Changes
Perubahan Kepemilikan Saham Perusahaan Terbuka dan in Ownership of Public Company Shares and Reports
Laporan Aktivitas Menjaminkan Saham Perusahaan Terbuka, of Activities of Pledge of Public Company Shares, each
setiap anggota Dewan Komisaris dan Direksi diwajibkan member of the Board of Commissioners and Board of
melaporkan kepemilikan sahamnya kepada Otoritas Directors is required to report the share ownership to
Jasa Keuangan. Selain itu, setiap perubahan kepemilikan the Financial Services Authority. In addition, any changes in
saham harus dilaporkan kepada Otoritas Jasa Keuangan share ownership must be reported to the Financial Services
paling lambat 3 hari setelah transaksi terjadi. Pada tahun Authority no later than 3 days after the transaction occurs.
2024, Dewan Komisaris dan Direksi Perseroan telah In 2024, the Board of Commissioners and Board of Directors
menyampaikan kepemilikan sahamnya melalui e-reporting submitted their share ownership through e-reporting to
kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia. Financial Services Authority and Indonesia Stock Exchange.
Pengungkapan Kepemilikan Saham Share Ownership Disclosure of
Dewan Komisaris dan Direksi Board of Commissioners and
Board of Directors
Pengungkapan kepemilikan saham Dewan Komisaris Share ownership disclosure of the Board of Commissioners
dan Direksi sebesar 5% atau lebih di Perseroan maupun and Board of Directors who own 5% or more shares either in
perusahaan lain, baik di dalam maupun luar negeri di tahun the Company or other companies, domiciled at home and
2024, sebagai berikut: abroad, in 2024, was as follows:
Kepemilikan Saham (Lembar Saham)
Shareholding (Share)
Nama Jabatan
Name Lembaga Keuangan
Position Perusahaan Lain
Bank Bank Lain Non-Bank
Other
Ganesha Other Banks Non-Bank Financial
Companies
Institution
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
Marcello Theodore Taufik 0 0 0 0
President Commissioner
Wakil Presiden Komisaris
Lisawati 0 0 0 0
Vice President Commissioner
Komisaris Independen
Sudarto 0 0 0 0
Independent Commissioner
Komisaris Independen
Trisna Chandra 0 0 0 0
Independent Commissioner
Direksi
Board of Directors
Presiden Direktur
Lenny Sugihat 0 0 0 0
President Director
Wakil Presiden Direktur
Setiawan Kumala* 0 0 0 0
Vice President Director
Wakil Presiden Direktur
Mahesh Ajit Ranade** 1.200.000 0 0 0
Vice President Director
Direktur
Suroso 0 0 0 0
Director
Direktur
Agoes Roediyanto*** 0 0 0 0
Director
PT Bank Ganesha Tbk
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Kepemilikan Saham (Lembar Saham)
Shareholding (Share)
Nama Jabatan
Name Lembaga Keuangan
Position Perusahaan Lain
Bank Bank Lain Non-Bank
Other
Ganesha Other Banks Non-Bank Financial
Companies
Institution
Direktur
Arif Wicaksono 0 0 0 0
Director
Direktur
Ibrahim**** 8.817.300 0 0 0
Director
* Efektif menjabat sebagai Wakil Presiden Direktur pada tanggal 28 Juni 2024, sebelumnya menjabat sebagai Direktur Komersial. / Effectively serving as Vice President Director as of
June 28, 2024, previously served as Commercial Director.
** Efektif mengundurkan diri pada tanggal 15 Februari 2024. / Effectively resigned as of February 15, 2024.
*** Berakhir masa jabatan pada penutupan RUPS Tahunan 2024. / The term of office ended as of the closing of the 2024 Annual GMS.
**** Efektif menjabat pada tanggal 1 Oktober 2024. / Effectively serving as of October 1,2024.
Transaksi Kepemilikan Saham Dewan Transaction of Share Ownership of
Komisaris dan Direksi the Board of Commissioners and
Board of Directors
Pada tahun 2024, tidak terdapat transaksi kepemilikavn In 2024, there were no share ownership transactions by
saham oleh Dewan Komisaris dan Direksi Bank. the Bank’s Board of Commissioners and Board of Directors.
SISTEM PELAPORAN PELANGGARAN
Whistleblowing System
Sistem pelaporan pelanggaran (whistleblowing system/WBS) Whistleblowing system (WBS) is a mechanism or procedure
merupakan sebuah mekanisme atau prosedur yang provided by the Bank to report violations committed by
disediakan oleh Bank untuk melaporkan tindakan Bank personnel. Violations that can be reported through
pelanggaran yang dilakukan oleh insan Bank. Pelanggaran the whistleblowing system include actions, behavior, or
yang dapat dilaporkan melalui sistem pelaporan incidents related to fraud, violation of the law, Collective
pelanggaran antara lain tindakan, perilaku, atau kejadian Labor Agreement, Code of Conduct, internal Bank policies,
yang berkaitan dengan fraud, pelanggaran terhadap or conflicts of interest.
hukum, Perjanjian Kerja Bersama, Kode Etik, kebijakan
internal Bank, ataupun benturan kepentingan.
Cara Penyampaian Pelaporan Pelanggaran Procedures of Submission of Violation
dan Pihak yang Mengelola Pelanggaran Reports and Parties Managing Violations
Perseroan mendorong pihak internal maupun ekternal The Company encourages internal and external parties
melap orkan tindakan pelanggaran dengan menyertakan to report violations by including complete information,
informasi lengkap, seperti indikasi, fakta pelanggaran, such as indications, facts of the violation, identity of
identitas terlapor, serta waktu dan lokasi kejadian. the whistleblower, and time and incident location.
PT Bank Ganesha Tbk
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Laporan harus disampaikan dengan iktikad baik dan dapat Reports must be submitted in good faith and is accountable.
dipertanggungjawabkan. Pelaporan dapat dilakukan Reporting can be carried out through the link on the official
melalui tautan di situs web resmi atau di saluran berikut: website or through the following channels:
SMS/WhatsApp E-mail
081288885169 whistleblowing@bankganesha.co.id
Perlindungan bagi Pelapor Protection for Whistleblowers
Bank berkomitmen melindungi pelapor dengan menjaga The Bank is committed to protecting the whistleblowers
kerahasiaan identitas termasuk informasi yang dapat by maintaining the confidentiality of their identity
digunakan untuk menghubungi pelapor dan mencegah including information that can be used to contact them
tindakan balasan. Hal tersebut dilakukan guna menciptakan and preventing retaliation. This is done to create a sense
rasa aman serta mendorong semua pihak untuk berani of security and encourage all parties to have the courage to
melaporkan pelanggaran. report violations.
Penanganan Pengaduan Report Handling
Semua laporan pelanggaran yang masuk akan ditangani All incoming violation report will be handled by the
oleh Komite Anti-Fraud, yang bertugas melakukan Anti-Fraud Committee, that is in charge of conducting
investigasi guna memastikan validitas laporan. Apabila investigations to ensure the report’s validity. If the report
laporan terbukti benar, hasil investigasi akan disampaikan is proven true, the investigation results will be submitted
kepada Dewan Komisaris dan Direksi untuk menetapkan to the Board of Commissioners and Board of Directors to
sanksi yang sesuai. Selain itu, sanksi juga dapat diberikan determine the appropriate sanction. In addition, sanction
jika laporan mengarah pada tindakan pencemaran nama may be imposed in the event that the report leads to
baik atau perbuatan tidak bertanggung jawab lainnya. defamation act or other irresponsible acts.
Sosialisasi dan Upaya Peningkatan Kualitas Dissemination and Efforts to Improve
Sistem Pelaporan Pelanggaran the Quality of the Whistleblowing System
Perseroan terus meningkatkan strategi anti-fraud dengan The Company continuously improves the anti-fraud strategy
rutin mensosialisasikan penerapannya kepada karyawan. by regularly disseminating its implementation to employees.
Sebagai langkah pencegahan, media pelaporan dugaan As a preventive measure, the media for reporting alleged
pelanggaran ditambah dan disosialisasikan kepada pihak violations has been increased and disseminated to internal
internal dan eksternal melalui poster di seluruh kantor and external parties through posters placed in all Bank
Bank. offices.
Laporan Pengaduan Pelanggaran 2024 Whistleblowing Reports 2024
Sepanjang tahun 2024, tidak terdapat laporan pengaduan Throughout 2024, there were no complaint reports of
pelanggaran yang terjadi di lingkungan Bank. violation that occurred within the Bank.
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KEBIJAKAN ANTI-KORUPSI DAN ANTI-FRAUD
Anti-Corruption and Anti-Fraud Policies
Bank Ganesha berkomitmen menciptakan lingkungan kerja Bank Ganesha is committed to creating a corruption-free
yang bebas korupsi melalui Kebijakan Anti-Korupsi yang work environment through the Anti-Corruption Policy which
wajib dipatuhi seluruh organisasi. Bank juga menerapkan must be complied with by all organizations. The Bank also
kebijakan anti-fraud sebagai wujud tanggung jawab dalam implements an anti-fraud policy as a form of responsibility
pelaksanaan GCG. in implementing GCG.
Sosialisasi Kebijakan Anti Korupsi dan Dissemination of Anti-Corruption and
Anti-Fraud Anti- Fraud Policies
Bank secara rutin mengadakan sosialisasi Kebijakan The Bank regularly disseminates the Anti-Corruption
Anti-Korupsi serta kebijakan dan strategi anti-fraud kepada Policy and anti-fraud policies and strategies to officials
pejabat dan karyawan di Kantor Pusat maupun Kantor Cabang. and employees at Head Office and Branch Offices. The
Bank juga menyediakan saluran untuk melaporkan dugaan Bank also provides channels for reporting the alleged
pelanggaran (whistleblowing) dan melakukan sosialisasi violations (whistleblowing) and conducts dissemination
kepada pihak internal dan eksternal melalui berbagai media, to internal and external parties through various media,
termasuk poster dan screen TV yang ditempatkan di seluruh including posters and TV screens placed throughout
kantor Bank Ganesha, situs web, media sosial (Facebook Bank Ganesha offices, websites, social media (Facebook
dan Instagram), serta layar ATM. and Instagram), as well as ATM screens.
PENGENDALIAN GRATIFIKASI
Gratification Control
Pengendalian gratifikasi penting bagi Perseroan untuk Gratification control is important for the Company to ensure
menjamin integritas dan etika bisnis. Oleh karenanya, its business integrity and ethics. Therefore, the Company
Perseroan melarang karyawan menerima pemberian atau forbids the employees from accepting gifts or rewards
imbalan dari nasabah, debitur, vendor, mitra kerja, atau pihak from customers, debtors, vendors, business partners, or
ketiga lainnya atas jasa yang diberikan oleh karyawan dalam other third parties for services provided by the employees
menjalankan tugasnya. Kebijakan mengenai pengendalian in performing their duties. Policy regarding gratification is
gratifikasi ini telah diatur dalam Kode Etik Perseroan. stipulated in the Company’s Code of Conduct.
Pengelolaan Pengendalian Gratifikasi Gratification Control Management
Perseroan mengelola pengendalian gratifikasi dengan The Company manages gratification control by requiring
mewajibkan pelaporan atas setiap penerimaan gratifikasi reporting of any receipt of gratuity or parcels in any
atau parsel dalam bentuk apa pun. Apabila Dewan form. If the Board of Commissioners, Board of Directors,
Komisaris, Direksi, Pejabat Eksekutif, Pimpinan Kantor, Executive Officers, Head of Office, employees, or their
karyawan, atau anggota keluarganya menerima gratifikasi family members receive gratuities or parcels, the person
atau parsel, maka yang bersangkutan harus melaporkannya concerned must report it by filling out specific form and
dengan mengisi formulir khusus dan menyerahkannya submitting it to Corporate Secretary for follow up.
kepada Sekretaris Perusahaan untuk proses tindak lanjut.
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Sosialisasi Kebijakan Dissemination of Gratification
Pengendalian Gratifikasi Control Policies
Perseroan secara rutin melakukan sosialisasi pengendalian The Company regularly disseminates gratification control
gratifikasi kepada karyawan melalui berbagai saluran to employees through various internal channels to increase
internal untuk meningkatkan pemahaman dan kesadaran their understanding and awareness of the importance of
akan pentingnya menciptakan lingkungan kerja yang bersih creating a clean and integrity-based work environment.
dan berintegritas.
Laporan Gratifikasi Tahun 2024 Gratification Report in 2024
Sepanjang tahun 2024, Bank tidak menerima laporan Throughout 2024, the Bank did not receive any gratification
gratifikasi dari kantor pusat dan kantor cabang. reports from head office and branch offices.
PAKTA INTEGRITAS
Integrity Pact
Perseroan mendukung penerapan GCG berkelanjutan melalui The Company supports the implementation of sustainable
Pakta Integritas antara Perseroan dan karyawan. Pakta GCG through the Integrity Pact between the Company and
Integritas menegaskan bahwa kedua pihak akan menjalankan employees. The Integrity Pact emphasizes that both parties
tugas dengan profesional, hati-hati, serta memberikan will carry out their duties professionally and carefully and
pelayanan terbaik kepada masyarakat dengan menggunakan provide the best service to the community by devoting all
seluruh kemampuan dan keahlian yang dimiliki. Melalui their abilities and expertise. The Integrity Pact is expected
Pakta Integritas, diharapkan dapat menciptakan karyawan to generate honest, disciplined, and loyal employees, and
yang jujur, disiplin, loyal, serta mencegah terjadinya prevent conflicts of interest.
benturan kepentingan.
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RENCANA STRATEGIS BANK
Bank Strategic Plan
Menyikapi perubahan lingkungan eksternal yang dinamis In responding to the changes in the dynamic external
dan penyesuaian terhadap perubahan perundang-undangan environment and the adjustments to amendments in
yang berlaku, Bank senantiasa mengkaji strategi bisnis, the applicable laws, the Bank constantly reviews its
baik untuk jangka pendek, menengah, ataupun jangka business strategies for the short, medium, and long
Panjang, yang dituangkan dalam RBB. Dalam menyusun term, which are outlined in the RBB. In preparing RBB,
RBB, Perseroan berpedoman pada Peraturan Otoritas Jasa the Company is guided by Financial Services Authority
Keuangan No. 5/POJK.03/2016 tentang Rencana Bisnis Regulation No. 5/POJK.03/2016 on Bank Business
Bank. Plans.
Rencana Jangka Menengah dan Panjang Medium and Long-Term Plans
Untuk mendukung tercapainya visi dan misi, Bank merancang To support the achievement of vision and mission, the Bank
strategi komprehensif yang akan diimplementasikan dalam designs comprehensive strategies to be implemented in
jangka waktu 2 hingga 3 tahun ke depan, yaitu: the next 2 to 3 years, which are:
1. Melanjutkan pengembangan aplikasi BANGGA untuk 1. Continuing the development of BANGGA application to
menjadi Super Apps; become Super Apps;
2. Melanjutkan digitalisasi proses bisnis kerja sama dengan 2. Continuing the digitalization of business processes in
mitra strategis dalam rangka membangun ekosistem collaboration with strategic partners to build a digital
digital; ecosystem;
3. Mengembangkan sistem keamanan transaksi dan 3. Developing a transaction security and customer
perlindungan nasabah (sistem deteksi penipuan, credit protection system (fraud detection system, credit risk
risk scoring, dan lain-lain); scoring, etc.);
4. Memperluas kemitraan bisnis digital; 4. Expand digital business partnerships;
5. Diversifikasi produk-produk simpanan dan pinjaman; 5. Diversification of savings and loan products; and
serta
6. Memperkuat sistem keamanan transaksi dan 6. Strengthening transaction security and customer
perlindungan nasabah (sistem deteksi penipuan, credit protection system (fraud detection system, credit
risk scoring, dan lain-lain). risk scoring, etc.).
Rencana Jangka Pendek Short-Term Plan
Dalam kurun waktu 1 tahun ke depan, Bank menetapkan In the next one year, the Bank set short-term targets to be
target jangka pendek yang ingin dicapai sebagai berikut: achieved as follows:
1. Menambah beberapa fitur transaksi dalam aplikasi 1. Adding several transaction features in BANGGA
BANGGA; application;
2. Mereview kebijakan, SOP, pengendalian internal, 2. Reviewing policies, SOPs, internal controls, risk
sistem manajemen risiko dalam rangka pengembangan management systems in order to develop digital
layanan digital; services;
3. Digitalisasi proses bisnis; 3. Digitalization of business processes;
4. Pemetaan/analisa terhadap potensi mitra strategis 4. Mapping/analysis of potential strategic partners to build
dalam rangka membangun ekosistem digital; a digital ecosystem;
5. Membangun kemampuan digital (organisasi, sumber 5. Building digital capabilities (organization, human
daya manusia, dan cyber security); serta resources, and cyber security); and
6. Membangun sistem keamanan transaksi dan perlindungan 6. Establishing transaction security and customer
nasabah (sistem deteksi penipuan, credit risk scoring, protection system (fraud detection system, credit risk
dan lain-lain). scoring, etc.).
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TRANSPARANSI KONDISI KEUANGAN DAN NON-KEUANGAN
Transparency of Financial and Non-Financial Conditions
Sepanjang tahun 2024, Bank telah menyampaikan transparansi Throughout 2024, the Bank submitted the transparency
kondisi keuangan dan non-keuangan melalui media cetak on its financial and non-financial conditions through print
maupun situs web Bank yang ditunjukkan sebagai berikut: media and the Bank’s website as presented below:
Jenis Laporan Tujuan Periode Laporan Jumlah
Report Type Objective Report Period Total
Laporan Tahunan dan Keberlanjutan Otoritas Jasa Keuangan dan Bursa Efek Indonesia Tahunan
1
Annual and Sustainability Report Financial Services Authority and Indonesia Stock Exchange Yearly
Laporan Keuangan Otoritas Jasa Keuangan dan Bursa Efek Indonesia Triwulanan
4
Financial Statements Financial Services Authority and Indonesia Stock Exchange Quarterly
Laporan Registrasi Pemegang Saham Otoritas Jasa Keuangan dan Bursa Efek Indonesia Bulanan
12
Shareholder Registration Report Financial Services Authority and Indonesia Stock Exchange Monthly
Laporan Pihak Terkait Otoritas Jasa Keuangan Semesteran
2
Related Party Report Financial Services Authority Semi-annual
Laporan Transaksi Afiliasi Otoritas Jasa Keuangan Triwulanan
4
Affiliate Transaction Report Financial Services Authority Quarterly
KONGLOMERASI KEUANGAN
Financial Conglomeration
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on the Financial Services Authority Regulation
No. 18/POJK.03/2014 tentang Penerapan Tata Kelola Bagi No. 18/POJK.03/2014 on Implementation of Governance
Konglomerasi Keuangan Tata Kelola Terintegrasi dan for Financial Conglomeration with Integrated Governance
Peraturan Otoritas Jasa Keuangan Republik Indonesia and the Financial Services Authority Regulation of
No. 45/POJK.03/2020 tentang Konglomerasi Keuangan, the Republic of Indonesia No. 45/POJK.03/2020 on
Bank Ganesha tidak termasuk dalam kategori lembaga Financial Conglomeration, Bank Ganesha does not fall into
keuangan yang diwajibkan untuk menerapkan tata the category of financial institution that is required to
kelola terintegrasi. Hal ini disebabkan oleh tidak adanya implement integrated governance. This is due to Bank
kepemilikan saham Bank Ganesha pada Lembaga Jasa Ganesha has no share ownership in Financial Services
Keuangan. Institutions.
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PEMBELIAN KEMBALI SAHAM DAN/ATAU OBLIGASI
Share and/or Bond Buyback
Pada tahun 2024, Bank tidak melakukan transaksi pembelian In 2024, the Bank did not conduct any share buyback
kembali saham (buyback shares). transactions.
PEMBERIAN DANA KEGIATAN POLITIK
Provision of Funds for Political Activities
Bank menerapkan kebijakan tegas yang melarang The Bank implements a strict policy that prohibits its
keterlibatan dalam aktivitas politik, termasuk pemberian involvement in any political activities, including providing
dana atau fasilitas kepada pihak terkait. Kebijakan ini funds or facilities to related parties. This policy is designed to
dirancang untuk memastikan independensi dan menjaga ensure the independency and maintain the professionalism
profesionalisme seluruh elemen organisasi. Sepanjang of all elements of the organization. Throughout 2024,
tahun 2024, Bank Ganesha tetap konsisten dalam prinsip ini Bank Ganesha stayed consistent in this principle by not
dengan tidak memberikan dukungan dalam bentuk apapun providing support in any form to political party, politician,
kepada partai politik, politisi, atau kandidat pejabat publik. or public official candidate.
PENYEDIAAN DANA KEPADA PIHAK TERKAIT DAN
PENYEDIAAN DANA BESAR
Provision of Funds to Related Parties and Provision of Large Exposure
Dalam mengatur penyediaan dana kepada pihak terkait In regulating the provision of funds to related parties and
dan penyediaan dana besar, Bank mengikuti ketentuan provision of large exposures, the Bank follows the provisions
yang diatur oleh Peraturan Otoritas Jasa Keuangan tentang stipulated by Financial Services Authority Regulation on
Batas Maksimum Pemberian Kredit (BMPK). Keputusan Legal Lending Limit (LLL). Decisions on the provision of
terkait penyediaan dana kepada pihak terkait dan dana funds to related parties and large exposures are made by
besar diambil oleh Komite Kredit secara independen the Credit Committee independently with reference to
dengan mengacu pada peraturan yang berlaku. the applicable regulations.
Per 31 Desember 2024, jumlah penyediaan dana kepada As of December 31, 2024, the amount of funds provided to
pihak terkait dan debitur inti sebagai berikut: related parties and core debtors was as follows:
Jumlah
Amount
Penyediaan Dana Provision of Funds
Debitur Nominal (jutaan Rupiah)
Debtor Nominal (million Rupiah)
Kepada Pihak Terkait 4 30.505 To Related Parties
Kepada Debitur Inti To Core Debtors
a. Individu 15 2.634.683 a. Individual
b. Grup 10 1.653.902 b. Group
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PENYIMPANGAN (INTERNAL FRAUD)
Irregularities (Internal Fraud)
Bank berkomitmen untuk mencegah kemungkinan The Bank is committed to preventing the possibility
terjadinya internal fraud yang melibatkan seluruh insan of internal fraud that involves all Company personnel.
Perseroan. Langkah-langkah pencegahan diambil untuk Preventive measures are taken to minimize the risk of
meminimalkan risiko penyimpangan internal yang dapat internal irregularities that may be committed by members of
dilakukan oleh anggota Dewan Komisaris, Direksi, karyawan the Board of Commissioners, Board of Directors, permanent
tetap, karyawan tidak tetap, serta tenaga kerja alih daya employees, non-permanent employees, and outsourced
(outsourcing) yang berpotensi memengaruhi kinerja Bank. employees that have the potential to affect the Bank’s
Pada tahun 2024, tidak ditemukan adanya penyimpangan performance. In 2024, there were no irregularities or fraud
atau kecurangan dalam proses kerja dan operasional found in the Bank’s work processes and operations that
Bank yang melibatkan Dewan Komisaris, Direksi, maupun involved the Board of Commissioners, Board of Directors, or
karyawan. employees.
PENERAPAN PEDOMAN TATA KELOLA PERUSAHAAN TERBUKA
Implementation of Public Company Governance Guidelines
Bank menerapkan Peraturan Otoritas Jasa Keuangan The Bank implements Financial Services Authority
No. 21/POJK.04/2015 dan Surat Edaran Otoritas Jasa Regulation No. 21/POJK.04/2015 and Financial Services
Keuangan No. 32/SEOJK.04/2015 tentang Pedoman Tata Authority Circular No. 32/SEOJK.04/2015 on Governance
Kelola Perusahaan Terbuka. Adapun uraian penerapannya Guidelines for Public Companies. The description of its
di Bank sebagai berikut: implementation at the Bank is as follows:
ASPEK 1: HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN
HAK-HAK PEMEGANG SAHAM
Aspect 1 : Relationship between the Public Company and Shareholders in Guaranteeing Shareholders’ Rights
Prinsip 1: Meningkatkan Nilai Penyelenggaraan RUPS.
Principle 1: Increasing the Value of Convening GMS.
Rekomendasi 1: Status dan Penerapan:
Recommendation 1: Status and Implementation:
Perusahaan terbuka memiliki cara atau prosedur teknis pengumpulan Terpenuhi / Complied
suara (voting), baik secara terbuka maupun tertutup yang mengedepankan Perseroan sebagai perusahaan terbuka telah memiliki prosedur teknis
independensi, dan kepentingan Pemegang Saham. pengumpulan suara yang mengedepankan independensi dan kepentingan
Pemegang Saham. Prosedur ini tertuang dalam Tata Tertib RUPS.
The Public Company has technical voting methods or procedures, either open The Company as a public company has technical voting procedures prioritizing
or close, prioritizing independence and interest of Shareholders. independence and interests of Shareholders. This procedure is stated in
the GMS Rules of Procedure.
Rekomendasi 2: Status dan Penerapan:
Recommendation 2: Status and Implementation:
Seluruh anggota Direksi dan anggota Dewan Komisaris perusahaan terbuka Terpenuhi / Complied
hadir dalam RUPS Tahunan. RUPS Tahunan 2024 telah dihadiri oleh seluruh Dewan Komisaris dan Direksi
Bank.
All members of Board of Directors and members of Board of Commissioners of The 2024 Annual GMS was attended by all of Board of Commissioners and
the Public Company attend the Annual GMS. Board of Directors of the Bank.
Rekomendasi 3: Status dan Penerapan:
Recommendation 3: Status and Implementation:
Ringkasan risalah RUPS tersedia dalam situs web perusahaan terbuka paling Terpenuhi / Complied
sedikit selama 1 tahun. Ringkasan risalah RUPS tersedia di situs web Perseroan.
Summary of GMS minutes is available on the Company’s website Summary of GMS minutes is available on the Company’s website.
(www.bankganesha.co.id) for more than 1 year.
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Prinsip 2: Meningkatkan Kualitas Komunikasi Perusahaan terbuka dengan Pemegang Saham atau Investor.
Principle 2: Increasing the Communication Quality between the Public Company and Shareholders or Investors.
Rekomendasi 4: Status dan Penerapan:
Recommendation 4: Status and Implementation:
Perusahaan terbuka memiliki suatu kebijakan komunikasi dengan Pemegang Terpenuhi / Complied
Saham atau investor. Perseroan telah memiliki kebijakan komunikasi dengan Pemegang Saham
atau investor. Kebijakan ini terdapat dalam Pedoman Corporate Secretary.
The Public Company has communication policy with the Shareholders or The Company already has a communication policy with Shareholders or
Investors. investors. This policy is contained in the Corporate Secretary Guidelines.
Rekomendasi 5: Status dan Penerapan:
Recommendation 5: Status and Implementation:
Perusahaan terbuka mengungkapkan kebijakan komunikasi perusahaan Terpenuhi / Complied
terbuka dengan Pemegang Saham atau investor dalam situs web. Kebijakan komunikasi telah diungkapkan dalam situs web Perseroan
(www.bankganesha.co.id).
The Public Company discloses its policy on communication with Shareholders The communication policy has been disclosed on the Company’s website
or investors on the website. (www.bankganesha.co.id).
ASPEK 2: FUNGSI DAN PERAN DEWAN KOMISARIS
Aspect 2: Functions and Roles of the Board of Commissioners
Prinsip 3: Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening the Board of Commissioners’ Membership and Composition.
Rekomendasi 6: Status dan Penerapan:
Recommendation 6: Status and Implementation:
Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Terpenuhi / Complied
perusahaan terbuka. Perseroan telah memiliki jumlah anggota Dewan Komisaris sesuai dengan
ketentuan dan mempertimbangkan Perseroan telah memiliki jumlah
anggota Dewan Komisaris sesuai dengan ketentuan dan mempertimbangkan
kebutuhan, kondisi, serta kemampuan Bank.
The determination of number of Board of Commissioners’ members considers The Company already has the number of members of the Board of
the Public Company’s condition. Commissioners in accordance with the provisions and considers the needs,
conditions, and capabilities of the Bank.
Rekomendasi 7: Status dan Penerapan:
Recommendation 7: Status and Implementation:
Penentuan komposisi anggota Dewan Komisaris memperhatikan Terpenuhi / Complied
keberagaman keahlian, pengetahuan, dan pengalaman yang dibutuhkan. Komposisi anggota Dewan Komisaris telah memperhatikan keberagaman
keahlian, pengetahuan, dan pengalaman yang dibutuhkan untuk mendukung
perkembangan bisnis Bank Ganesha.
The determination of Board of Commissioners’ composition considers The composition of members of the Board of Commissioners has observed
the range of expertise, knowledge, and experience required. the diversity of skills, knowledge, and experience required to support Bank
Ganesha's business development.
Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
Rekomendasi 8: Status dan Penerapan:
Recommendation 8: Status and Implementation:
Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) Terpenuhi / Complied
untuk menilai kinerja Dewan Komisaris. Dewan Komisaris telah mempunyai Kebijakan Penilaian Sendiri (self-assessment)
untuk menilai kinerja Dewan Komisaris.
The Board of Commissioners has a self-assessment policy to assess The Board of Commissioners has self-assessment Policy to assess the Board of
the performance of the Board of Commissioners. Commissioners’ performance.
Rekomendasi 9: Status dan Penerapan:
Recommendation 9: Status and Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Terpenuhi / Complied
Komisaris, diungkapkan melalui Laporan Tahunan perusahaan terbuka. Kebijakan penilaian sendiri Dewan Komisaris diungkapkan dalam Laporan
Tahunan beserta dengan hasil penilaiannya.
The self-assessment policy to assess the Board of Commissioners’ performance The Board of Commissioners’ self-assessment policy is disclosed in the Annual
is disclosed in the Public Company’s Annual Report. Report along with the assessment results.
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Prinsip 4: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
Rekomendasi 10: Status dan Penerapan:
Recommendation 10: Status and Implementation:
Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Terpenuhi / Complied
Dewan Komisaris apabila terlibat dalam kejahatan keuangan. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota
Dewan Komisaris apabila terlibat dalam kejahatan keuangan yang tertuang
dalam Anggaran Dasar, yaitu bahwa masa jabatan Dewan Komisaris berakhir
apabila tidak lagi memenuhi persyaratan Perundang-undangan yang berlaku.
The Board of Commissioners has policy related to resignation of the Board of The Board of Commissioners has policy regarding resignation of members
Commissioners’ members if involved in financial crime. of the Board of Commissioners if involved in a financial crime as stated in
the Articles of Association, namely that the term of office of the Board of
Commissioners ends if they no longer meet the requirements of applicable
laws and regulations.
Rekomendasi 11: Status dan Penerapan:
Recommendation 11: Status and Implementation:
Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Terpenuhi / Complied
Remunerasi menyusun kebijakan suksesi dalam proses nominasi anggota Dewan Komisaris yang menjabat sebagai Komite Remunerasi dan Nominasi
Direksi. telah menyusun kebijakan suksesi dalam proses nominasi anggota Direksi
yaitu Sistem dan Prosedur Pemilihan dan/atau Penggantian anggota Direksi,
Dewan Komisaris, dan anggota Komite di bawah Komisaris.
The Board of Commissioners or Committee performing remuneration and The Board of Commissioners who serves as the Remuneration and Nomination
nomination functions prepares the succession policy for the nomination Committee has developed a succession policy in the process of nominating
process of the Board of Directors’ members. members of the Board of Directors, namely the System and Procedure
for Selection and/ or Replacement of members of the Board of Directors,
Board of Commissioners, and members of Committees under the Board of
Commissioners.
ASPEK 3: FUNGSI DAN PERAN DIREKSI
Aspect 3: Functions and Roles of the Board of Directors
Prinsip 5: Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Board of Directors’ Membership and Composition.
Rekomendasi 12: Status dan Penerapan:
Recommendation 12: Status and Implementation:
Penentuan jumlah anggota Direksi mempertimbangkan kondisi perusahaan Terpenuhi / Complied
terbuka, serta efektivitas dalam pengambilan keputusan. Perseroan menentukan jumlah anggota Direksi sesuai dengan ketentuan dan
mempertimbangkan kondisi perusahaan serta efektivitas dalam pengambilan
keputusan.
The determination of number of Board of Directors’ members considers the The Company determines the number of members of the Board of Directors
public company’s condition and efectiveness in decision-making. in accordance with the provisions and considers the Company condition and
efectiveness in decision making.
Rekomendasi 13: Status dan Penerapan:
Recommendation 13: Status and Implementation:
Penentuan komposisi anggota Direksi memperhatikan keberagaman Terpenuhi / Complied
keahlian, pengetahuan, dan pengalaman yang dibutuhkan. Komposisi anggota Direksi telah memperhatikan keragaman keahlian,
pengetahuan, dan pengalaman yang dibutuhkan sesuai dengan kebutuhan,
ukuran, dan kompleksitas usaha Bank.
The determination of Board of Directors’ composition considers the range of The composition of members of Board of Directors has considered the diversity
expertise, knowledge, and experience required. of skills, knowledge, and experience required in accordance with the needs,
size, and complexity of the Bank's business.
Rekomendasi 14: Status dan Penerapan:
Recommendation 14: Status and Implementation:
Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki Terpenuhi / Complied
keahlian dan/atau pengetahuan di bidang akuntansi. Anggota Direksi yang membawahi bidang akuntasi dan keuangan memiliki
keahlian dan/atau pengetahuan di bidang akuntansi.
The Board of Directors’ member in charge of accounting or finance has Members of the Board of Directors in charge of accounting and finance have
the expertise and/or knowledge in accounting. expertise and/or knowledge in accounting.
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
Rekomendasi 15: Status dan Penerapan:
Recommendation 15: Status and Implementation:
Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai Terpenuhi / Complied
kinerja Direksi. Direksi telah mempunyai Kebijakan Penilaian Sendiri untuk menilai kinerja
Direksi.
The Board of Directors has self-assessment policy to assess the Board of The Board of Directors has self-assessment Policy for assessing the Board of
Directors’ performance. Directors' performance.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Prinsip 6: Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
Rekomendasi 16: Status dan Penerapan:
Recommendation 16: Status and Implementation:
Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi Terpenuhi / Complied
diungkapkan melalui Laporan Tahunan perusahaan terbuka. Kebijakan Penilaian Sendiri diungkapkan dalam Laporan Tahunan beserta
dengan hasil penilaiannya.
The self-assessment policy to assess the Board of Directors’ performance is The Self-Assessment Policy is disclosed in the Annual Report along with
disclosed in the public company’s Annual Report. the assessment results.
Rekomendasi 17: Status dan Penerapan:
Recommendation 17: Status and Implementation:
Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi Terpenuhi / Complied
apabila terlibat dalam kejahatan keuangan. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi
apabila terlibat dalam kejahatan keuangan yang tertuang dalam Anggaran
Dasar.
The Board of Directors has policy related to resignation of the Board of The Board of Directors has policy regarding resignation of members of the
Directors’ members if involved in financial crime. Board of Directors if involved in a financial crime as stated in the Articles of
Association.
ASPEK 4: PARTISIPASI PEMANGKU KEPENTINGAN
Aspect 4: Stakeholders Participation
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Increasing the Corporate Governance Aspect through Stakeholders Participation.
Rekomendasi 18: Status dan Penerapan:
Recommendation 18: Status and Implementation:
Perusahaan terbuka memiliki kebijakan untuk mencegah terjadinya insider Terpenuhi / Complied
trading. Perseroan telah memiliki kebijakan untuk mencegah terjadinya insider trading
melalui Kebijakan Pencegahan insider trading.
The Public Company has a policy to prevent the occurrence of insider trading. The Company already has a policy to prevent insider trading through the Insider
Trading Prevention Policy.
Rekomendasi 19: Status dan Penerapan:
Recommendation 19: Status and Implementation:
Perusahaan terbuka memiliki kebijakan anti korupsi dan anti-fraud. Terpenuhi / Complied
Perseroan telah memiliki kebijakan anti-korupsi dan Anti-Fraud dalam
Kebijakan Anti-Korupsi dan Pedoman Penerapan Strategi Anti-Fraud yang
mengacu pada Peraturan Otoritas Jasa Keuangan.
The Public Company has anti-corruption and anti-fraud policy. The Company already has anti-corruption and anti-fraud policies in
the Anti-Corruption Policy and Guidelines for Implementing Anti-Fraud
Strategies, which refer to the Financial Services Authority Regulations.
Rekomendasi 20: Status dan Penerapan:
Recommendation 20: Status and Implementation:
Perusahaan terbuka memiliki kebijakan tentang seleksi dan peningkatan Terpenuhi / Complied
kemampuan pemasok atau vendor. Perseroan telah memiliki kebijakan tentang seleksi dan peningkatan
kemampuan pemasok atau vendor yang diatur dalam Pedoman tentang
Pengadaan Barang dan Jasa.
The Public Company has a policy on selection and improvement of supplier’s The Company already has a policy regarding the selection and capacity
or vendor’s capabilities. building of suppliers or vendor regulated in Guideline on Procurement of
Goods and Services.
Rekomendasi 21: Status dan Penerapan:
Recommendation 21: Status and Implementation:
Perusahaan terbuka memiliki kebijakan tentang pemenuhan hak-hak kreditur. Terpenuhi / Complied
Perseroan telah memiliki kebijakan tentang pemenuhan hak-hak kreditur
yang diatur dalam Pedoman tentang Perlindungan Konsumen.
The Public Company has a policy on the fulfillment of creditor’s rights. The Company already has a policy regarding fulfillment of creditor rights as
regulated in Guideline on Consumer Protection.
Rekomendasi 22: Status dan Penerapan:
Recommendation 22: Status and Implementation:
Perusahaan terbuka memiliki kebijakan sistem whistleblowing. Terpenuhi / Complied
Perseroan telah memiliki Kebijakan Sistem Whistleblowing, yang diatur dalam
Pedoman tentang Penerapan Strategi Anti-Fraud.
The Public Company has a policy on whistleblowing system. The Company has Whistleblowing System Policy, stipulated in the Guidelines
on the Implementation of Anti-Fraud Strategy.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Prinsip 7: Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Increasing the Corporate Governance Aspect through Stakeholders Participation.
Rekomendasi 23: Status dan Penerapan:
Recommendation 23: Status and Implementation:
Perusahaan terbuka memiliki kebijakan pemberian insentif jangka panjang Terpenuhi / Complied
kepada Direksi dan karyawan. Perseroan telah memiliki kebijakan pemberian insentif jangka panjang
kepada Direksi dan karyawan. Kebijakan ini diatur dalam Pedoman tentang
Remunerasi.
The Public Company has a policy on provision of long-term incentive for The Company already has a policy of providing long-term incentives to
the Board of Directors and employees. Board of Directors and employees. This policy is regulated in Guideline on
Remuneration.
ASPEK 5: KETERBUKAAN INFORMASI
Aspect 5: Information Disclosure
Prinsip 8: Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Increasing the Implementation of Information Disclosure.
Rekomendasi 24: Status dan Penerapan:
Recommendation 24: Status and Implementation:
Perusahaan terbuka memanfaatkan penggunaan teknologi informasi secara Terpenuhi / Complied
lebih luas selain situs web sebagai media keterbukaan informasi. Perseroan telah memanfaatkan penggunaan teknologi informasi sebagai
keterbukaan informasi melalui situs web dan media sosial.
The Public Company utilizes information technology more broadly, in addition The Company has utilized information technology as information disclosure
to the website, as a media for information disclosure. through its website and social media.
Rekomendasi 25: Status dan Penerapan:
Recommendation 25: Status and Implementation:
Laporan Tahunan perusahaan terbuka mengungkapkan pemilik manfaat Terpenuhi / Complied
akhir dalam kepemilikan saham perusahaan terbuka paling sedikit 5%, selain Dalam Laporan Tahunan telah diungkapkan kepemilikan saham paling sedikit
pengungkapan pemilik manfaat akhir dalam kepemilikan saham perusahaan 5%.
terbuka melalui Pemegang Saham Utama dan Pengendali.
The Public Company’s Annual Report discloses the ultimate beneficial owner The Annual Report has disclosed share ownership of at least 5%.
of the Public Company’s share ownership of at least 5%, in addition to the
disclosure of ultimate beneficial owner in the share ownership of Public
Company through Main and Controlling Shareholders.
TRANSPARANSI PRAKTIK BAD CORPORATE GOVERNANCE
Transparency of Bad Corporate Governance Practices
Bank berupaya untuk membangun aktivitas bisnis yang The Bank strives to build good business activities that
baik dan selaras dengan peraturan perundang-undangan are in line with laws and regulations by trying to avoid
dengan berupaya menghindari adanya praktik bad corporate the following bad corporate governance practices:
governance berikut:
Praktik
Keterangan Practices Description
Terdapat laporan atas kegiatan perusahaan yang mencemari There are reports of company activities that pollute
N/A
lingkungan. the environment.
Kelalaian dalam pemenuhan kewajiban perpajakan. N/A Negligence in fulfilling tax obligations.
Ketidaksesuaian penyajian laporan tahunan dan laporan Discrepancies in the presentation of annual reports and financial
keuangan dengan peraturan yang berlaku dan N/A statements with applicable regulations and
standar akuntansi keuangan. financial accounting standards.
Terdapat kasus terkait buruh dan karyawan. N/A There are cases related to workers and employees.
Tidak mengungkapkan segmen operasi perusahaan. N/A Does not disclose the company’s operating segments.
Ketidaksesuaian format berkas laporan tahunan dengan regulasi. N/A Discrepancies in the annual report file format with regulations.
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LAPORAN
KEBERLANJUTAN
Sustainability Report
1 2 3 4 5 6 7 8
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STRATEGI KEBERLANJUTAN
Sustainability Strategy
Bank Ganesha sebagai institusi jasa keuangan, berkomitmen Bank Ganesha, as a financial service institution, is committed
untuk berkontribusi pada pertumbuhan ekonomi dengan to giving contribution to economic growth by developing
mengembangkan portofolio produk dan layanan yang products and services portfolio that integrates social,
mengintegrasikan aspek sosial, lingkungan hidup, dan environmental, and risk management aspects. Therefore,
pengelolaan risiko. Oleh karenanya, Bank secara konsisten the Bank consistently improves business management based
menyempurnakan pengelolaan usaha berbasis prinsip on sustainable financial principles that cover all operational
keuangan berkelanjutan yang mencakup seluruh wilayah areas and business units.
operasional dan unit bisnis.
Sebagai mitra strategis, Bank Ganesha berperan aktif dalam As a strategic partner, Bank Ganesha plays an active role in
mendukung pertumbuhan usaha mikro, kecil, dan menengah supporting the growth of micro, small, and medium enterprises
(UMKM) yang menjadi pilar utama ekonomi nasional. Bank (MSMEs) which serve as the main pillars of national economy.
juga berkomitmen menerapkan praktik perbankan yang The Bank is also committed to implementing responsible
bertanggung jawab dan berlandaskan prinsip keberlanjutan. banking practices based on sustainability principles.
Untuk memastikan implementasi strategi yang terukur To ensure measurable and targeted strategy implementation,
dan terarah, Bank Ganesha telah menyusun Rencana Bank Ganesha has prepared the Sustainable Financial
Aksi Keuangan Berkelanjutan (RAKB) untuk periode Action Plan (RAKB) for the 2021-2025 period. RAKB is focused
2021-2025. RAKB difokuskan pada pengembangan bisnis on developing sustainable business by emphasizing MSME
yang berkelanjutan dengan menitikberatkan pada sektor sector as the main catalyst for economic growth through
UMKM sebagai katalisator utama pertumbuhan ekonomi a strong and sound business structure.
melalui struktur bisnis yang kuat dan sehat.
Rencana Aksi Keuangan Berkelanjutan Sustainable Finance Action Plan
Bank Ganesha telah menyusun Rencana Aksi Keuangan Bank Ganesha has prepared the Sustainable Financial
Berkelanjutan dengan langkah-langkah strategis yang Action Plan with strategic steps designed to ensure balance
dirancang untuk memastikan keseimbangan antara between business growth, social responsibility, and
pertumbuhan bisnis, tanggung jawab sosial, dan pelestarian environmental preservation. The following are steps taken
lingkungan. Berikut langkah-langkah yang telah dilakukan by the Bank to achieve the RAKB objectives:
Bank dalam mencapai tujuan RAKB tersebut:
01 02 03 04 05
Upaya dalam
Pelaksanaan
organisasi internal Peningkatan Bekerja sama
pedoman dan standar
yang mendukung pertumbuhan dan bersinergi dengan
Pembentukan tim operasional prosedur
penerapan keuangan portofolio penyaluran mitra strategis untuk
penerapan keuangan penerapan keuangan
berkelanjutan. dana kepada penerapan keuangan
berkelanjutan. berkelanjutan.
Efforts within sektor UMKM. berkelanjutan.
Formation of Implementation
the internal Increase Cooperate and
a sustainable finance of guidelines and
organization that the growth of synergize with
implementation standard operating
support the distribution of strategic partners for
team. procedures for
the implementation funds portfolio to the implementation of
implementing
of sustainable the MSME sector. sustainable finance.
sustainable finance.
finance.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tahapan Implementasi Rencana Aksi Stages of Implementation of
Keuangan Berkelanjutan the Sustainable Finance Action Plan
Tahapan implementasi Rencana Aksi Keuangan Berkelanjutan The implementation of the Bank’s Sustainable Finance
Bank terdiri dari 3 tahap yang diuraikan sebagai berikut: Action Plan consists of 3 stages, described as follows:
2020
Tahap Penyesuaian dan Implementasi Awal
Initial Adjustment and Implementation Stage
• Tim penerapan keuangan berkelanjutan; • Sustainable finance implementation team;
• Pelaksanaan edukasi internal; • Implementation of internal education;
• Pelaksanaan pedoman dan standar operasional prosedur • Implementation of guidelines and standard operating
penerapan keuangan berkelanjutan; procedures for implementing sustainable finance;
• Pelaksanaan kegiatan di internal yang mendukung • Implementation of internal activities that support
penerapan keuangan berkelanjutan; the implementation of sustainable finance;
• Implementasi dan alokasi dana tanggung jawab sosial dan • Implementation and allocation of social and environmental
perusahaan dan lingkungan hidup; dan responsibility funds; and
• Kerja sama dengan mitra strategis untuk penerapan • Collaboration with strategic partners for the implementation
keuangan berkelanjutan. of sustainable finance.
2021-2022
Tahap Implementasi Lanjutan
Advanced Implementation Stage
• Pengembangan kompetensi sumber daya manusia yang • Development of human resource competencies that manage
mengelola fungsi keuangan berkelanjutan; the sustainable finance function;
• Pengembangan sistem informasi teknologi keuangan • Development of a sustainable finance technology
berkelanjutan; information system;
• Pelaksanaan inklusi dan edukasi eksternal; • Implementation of inclusion and external education;
• Pembiayaan atau penyaluran kredit kepada UMKM; dan • Financing or lending to MSMEs; and
• Pembiayaan kredit yang mendukung kegiatan usaha • Credit financing that supports sustainable business
berkelanjutan. activities.
2023-2024
Tahap Implementasi Akhir dan Berkelanjutan
Final and Sustainable Implementation Stage
• Pengembangan kompetensi sumber daya manusia lanjutan; • Advanced human resource competency development;
• Pelaksanaan inklusi dan edukasi eksternal terkait produk • Implementation of external inclusion and education
dan/atau jasa keuangan berkelanjutan; regarding sustainable finance products and/or services;
• Penyusunan sistem pengawasan dan pelaporan penerapan • Compilation of a monitoring and reporting system for
keuangan berkelanjutan; dan the implementation of sustainable finance; and
• Penerapan keuangan berkelanjutan yang dapat mendukung • The application of sustainable finance that can support
pertumbuhan UMKM secara berkesinambungan. the growth of MSMEs on an ongoing basis.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Implementasi Rencana Aksi Keuangan Implementation of the Sustainable Finance
Berkelanjutan Action Plan
Pada tahun 2024, Bank Ganesha memperkuat langkahnya In 2024, Bank Ganesha strengthened its steps in
dalam melaksanakan program keuangan berkelanjutan. implementing sustainable finance programs. The Bank’s
Fokus utama Bank adalah pada pelaksanaan kegiatan main focus was on implementing clearly designed priority
prioritas yang telah dirancang dengan jelas, dilengkapi activities, equipped with specific success indicators to
dengan indikator keberhasilan yang spesifik untuk memantau monitor the achievement. The following are details of
pencapaian. Berikut rincian dari target kegiatan prioritas, priority activity targets, success indicators, and their
indikator keberhasilan, dan realisasinya di tahun 2024: realization in 2024:
Target Kegiatan Prioritas Indikator Keberhasilan Realisasi Tahun 2024
Priority Activity Targets Indicator of Success Realization in 2024
Meningkatkan pelatihan dan pemahaman mengenai Keikutsertaan dalam workshop dan pelatihan Telah mengikuti workshop yang membahas
keuangan berkelanjutan. terkait keuangan berkelanjutan, baik yang topik keuangan berkelanjutan.
diselenggarakan secara internal maupun eksternal.
Improving training and understanding of sustainable Participation in workshops and training related Has attended workshops discussing
finance. to sustainable finance, both held internally and sustainable finance topics.
externally.
Melaksanakan inklusi dan edukasi eksternal • Pembuatan materi komunikasi seperti brosur, Telah dilakukan sosialisasi dan kampanye
mengenai produk dan/atau jasa keuangan flyer, serta iklan di situs web dan media sosial terkait keuangan berkelanjutan melalui situs
berkelanjutan melalui media sosial dan situs web sebagai sarana edukasi dan inklusi; dan web dan media sosial Bank, yang ditujukan
secara daring. • Pelaksanaan talk show dengan topik antara kepada karyawan, nasabah, dan masyarakat
lain literasi digital, perencanaan keuangan, dan umum.
pemberdayaan UMKM
Implementing external inclusion and education • Producing communication materials, such
on sustainable financial products and/or services as brochures, flyers, and advertisements Has carried out dissemination and campaigns
through social media and online websites. on websites and social media as a means of related to sustainable finance conducted
education and inclusion; and through the Bank’s website and social media,
• Carrying out talk shows with topics including aimed at employees, customers, and the
digital literacy, financial planning, and empowering general public.
MSMEs.
Mendorong pertumbuhan portofolio penyaluran • Penambahan kerja sama dengan mitra fintech Telah dilakukan penambahan kerja sama
kredit ke sektor UMKM dan/atau jasa keuangan untuk mendukung penyaluran kredit kepada dengan mitra fintech untuk mendukung
berkelanjutan melalui kerja sama dengan UMKM; dan pembiayaan kredit.
perusahaan fintech. • Terjadinya pertumbuhan kinerja penyaluran
kredit ke sektor UMKM dan/atau produk
keuangan berkelanjutan.
Encouraging the growth of lending portfolio to • Adding cooperation with fintech partners to Has added cooperation with fintech partners to
MSME sector and/or sustainable financial services support lending to MSMEs; and support loan financing.
through cooperation with fintech companies. • There has been growth in lending performance
to MSME sector and/or sustainable financial
products.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
DUKUNGAN TERHADAP SDGS
Support for SDGs
Bank Ganesha terus berupaya mendukung pencapaian Bank Ganesha continuously strives to support
Tujuan Pembangunan Berkelanjutan (Sustainable the achievement of Sustainable Development Goals
Development Goals/SDGs) di Indonesia melalui pelaksanaan (SDGs) in Indonesia by implementing Sustainable Finance
Rencana Aksi Keuangan Berkelanjutan. Berdasarkan Action Plan. Based on this matter, the Bank establishes
hal tersebut, Bank menetapkan strategi dan program strategies and programs in line with SDGs targets set by
yang selaras dengan target SDGs yang ditetapkan oleh the government. The relationship between the Bank’s plans
pemerintah. Keterkaitan antara rencana yang dijalankan and SDGs targets is explained as follows:
Bank dan target SDGs dijelaskan sebagai berikut:
Target SDGs Strategi Bank Ganesha Target yang Diharapkan
SDGs Target Bank Ganesha Strategy Expected Targets
Aspek Ekonomi
Economic Aspects
Meningkatkan keunggulan bisnis yang berpengaruh positif • Meningkatkan pendapatan dan distribusi nilai manfaat bagi
terhadap kestabilan kegiatan operasional dan distribusi nilai pemangku kepentingan;
manfaat bagi pemangku kepentingan dengan menghasilkan • Memperluas pangsa pasar; dan
produk dan layanan inovatif. • Meningkatkan kualitas produk dan layanan yang dapat
memberikan pengaruh positif bagi nasabah.
Improving business excellence that has a positive effect on • Increasing revenue and distribution of value benefits for
the stability of operational activities and the distribution stakeholders;
of value benefits for stakeholders by producing innovative • Expanding market share; and
products and services. • Improving the quality of products and services that can have
a positive impact on customers.
Aspek Sosial
Social Aspects
Menciptakan lingkungan kerja yang layak dan aman serta • Meningkatkan peserta pelatihan serta program
memenuhi hak-hak karyawan. pengembangan kompetensi karyawan;
• Mencapai nihil kecelakaan fatal (zero fatalities) dan nihil
kehilangan hari kerja (zero lost time injury); dan
• Menjaga remunerasi karyawan di atas tingkat Upah Minimum
Regional (UMR).
Creating a decent and safe work environment and fulfilling • Increasing training participants and employee competency
employee rights. development programs;
• Achieving zero fatal accidents (zero fatalities) and zero lost
workdays (zero lost time injury); and
• Maintaining employee remuneration above the Regional
Minimum Wage (UMR) level.
Aspek Lingkungan Hidup
Environmental Aspects
Meningkatkan efektivitas pengelolaan lingkungan hidup. • Meningkatkan efisiensi energi;
• Mengurangi jumlah pemakaian kertas dan air;
• Meningkatkan daur ulang sampah dari limbah yang
dihasilkan; dan
• Meningkatkan gaya hidup yang lebih ramah lingkungan.
Improving the effectiveness of environmental management. • Increasing energy efficiency;
• Reducing the amount of paper and water usage;
• Increasing waste recycling of waste generated; and
• Promoting a more environmentally friendly lifestyle.
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IKHTISAR KEBERLANJUTAN
Sustainability Highlights
Kinerja Ekonomi Economic Performance
Satuan 2024 2023 2022
Uraian Description
Unit
Kinerja Operasional Operational Performance
unit rekening
Jumlah Rekening Produk Simpanan 36.301 35.380 35.629 Number of Deposit Product Accounts
account unit
jutaan Rupiah
Jumlah Dana Produk Simpanan 6.653.778 5.992.039 5.622.951 Amount of Deposit Product Funds
million Rupiah
jutaan Rupiah
Jumlah Pinjaman yang Diberikan 5.019.832 4.335.772 2.912.793 Amount of Loans Granted
million Rupiah
Kinerja Keuangan Financial Performance
jutaan Rupiah
Pendapatan Bunga 723.199 592.752 433.413 Interest Income
million Rupiah
jutaan Rupiah
Laba Bersih Tahun Berjalan 204.051 103.965 46.043 Net Income for the Year
million Rupiah
Produk Ramah Lingkungan Environmentally Friendly Products
Kredit kepada Sektor Hijau atau Credit to the Green Sector or Criteria
jutaan Rupiah
Kriteria Kegiatan Usaha Berwawasan 744.590 671.731 123.960 for Environmentally Friendly Business
million Rupiah
Lingkungan Activities
Persentase Total Kredit/Pembiayaan Percentage of Total Credit/Financing
kepada Sektor Hijau atau Kriteria to the Green Sector or Criteria for
Kegiatan Usaha Berwawasan % 14,83 15,49 4,90 Environmentally Friendly Business
Lingkungan terhadap Total Kredit/ Activities to Total Bank Credit/
Pembiayaan Bank Financing
Pelibatan Pihak Lokal Local Party Engagement
Bank telah menjalin kerja sama dengan mitra-mitra strategis melalui skema channeling maupun joint financing untuk memperluas jangkauan pasar serta
menjangkau nasabah dari sektor UMKM.
The Bank has cooperated with strategic partners through channeling and joint financing schemes to expand its market reach and reach customers from
MSME sector.
Kinerja Sosial Social Performance
Satuan 2024 2023 2022
Uraian Description
Unit
Pengelolaan Tenaga Kerja Manpower Management
orang
Jumlah Karyawan 348 317 300 Total Employee
people
orang
Karyawan Wanita 126 116 111 Female Employee
people
jutaan Rupiah
Biaya Pengembangan Kompetensi 4.794 3.337 1.583 Competency Development Costs
million Rupiah
Pengembangan dan Pemberdayaan Community Development and
Masyarakat Empowerment
Jenis Kegiatan program 4 4 9 Type of Activity
jutaan Rupiah
Biaya Kegiatan 723 55 101 Activity Costs
million Rupiah
Kepuasan Nasabah Customer Satisfaction
angka
Indeks Kepuasan Nasabah + 47,1 +7,9 +9,8 Customer Satisfaction Index
number
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Kinerja Lingkungan Hidup
Environmental Performance
Satuan 2024 2023 2022
Uraian Description
Unit
Penggunaan Energi Listrik kWh 646.481 740.323 688.737 Electric Energy Use
Penggunaan Bahan Bakar Minyak liter 51.137 8.312 11.054 Fuel Use
Penggunaan Air m3 9.627 9.827 9.089 Water Use
Emisi yang Dihasilkan TonCO2eq 745,52 718,30 677,20 Generated Emissions
Limbah B3 Ton 343 Hazardous Waste
Belum dilakukan pengukuran.
Limbah Padat Non-B3 Ton 367,4 Non-Hazardous Solid Waste
No measurement taken yet.
Efluen Cair Liter 21.933.000 Liquid Effluent
Bank mendukung program ruang terbuka hijau di lingkungan operasional
dengan menempatkan pot tanaman di sekitar kantor yang bekerja sama
dengan pengelola gedung.
Pelestarian Keanekaragaman Hayati Biodiversity Preserv ation
The Bank supports green open space program in the operational
environment by placing plant pots around the offices in cooperation with
the building managers.
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TATA KELOLA KEBERLANJUTAN
Sustainability Governance
Visi dan Misi Keberlanjutan Sustainability Vision and Mission
VISI MISI
Vision Mision
"Menjalankan usaha perbankan yang sehat dengan
"Menjadi Bank yang terpercaya." menyediakan produk yang handal dan inovatif melalui
"Becoming the Most Trusted Bank." pelayanan prima."
"Running a healthy banking business by providing reliable
and innovative products through excellent service."
Penanggung Jawab Penerapan Person in Charge of Implementing
Keuangan Berkelanjutan Sustainable Finance
Penanggung jawab tugas dalam penerapan keberlanjutan The person in charge of implementing Bank Ganesha’s
keuangan Bank Ganesha dan tanggung jawabnya diuraikan financial sustainability and the responsibilities are outlined
sebagai berikut: as follows:
Divisi Peran Tugas dan Tanggung Jawab
Division Role Duties and Responsibilities
Sekretaris Perusahaan Koordinator Mengoordinir dan mengawasi keseluruhan pelaksanaan penerapan keuangan
sekaligus berkelanjutan, serta melaporkan hasil penerapan keuangan berkelanjutan
perencana teknis kepada Direksi.
Corporate Secretary Coordinator and Coordinate and supervise the overall sustainable finance implementation, and
technical planner report the results of implementing sustainable finance to the Board of Directors.
• Satuan Kerja Manajemen Risiko & Sistem Pengawas Melakukan pengawasan terhadap keseluruhan penerapan keuangan
Prosedur; berkelanjutan dan jika ditemukan penyimpangan segera mengambil tindakan
• Satuan Kerja Kepatuhan & APU PPT; dan sesuai ketentuan yang berlaku.
• Satuan Kerja Audit Intern.
• Risk Management & System Procedure Supervisor Supervise the overall sustainable finance implementation and if irregularities
Division; are found, immediately take action in accordance with the applicable provisions.
• Compliance & AML CTF Division; and
• Internal Audit Division.
Finance Accounting & Management Information Perencana teknis • Menyusun kerangka dan rencana kerja penerapan keuangan berkelanjutan;
System • Membuat rincian biaya pekerjaan yang dicantumkan dalam rencana anggaran;
• Melakukan koordinasi dengan Tim Pelaksana untuk memastikan kegiatan
penerapan keuangan berkelanjutan sesuai rencana; dan
• Membuat pelaporan rencana aksi keuangan berkelanjutan dan laporan
keberlanjutan.
Technical planner • Develop a framework and work plan for implementing sustainable finance;
• Make details of work costs included in the budget plan;
• Coordinate with the Implementation Team to ensure the implementation of
sustainable finance activities according to plan; and
• Prepare reports on sustainable finance action plans and sustainability reports.
Analisis Bisnis, Konsumer, dan Operasional Pelaksana yang • Mendukung dan memfasilitasi pelaksanaan penerapan keuangan berkelanjutan;
berhubungan • Melaksanakan penerapan keuangan berkelanjutan sesuai dengan tugas,
dengan eksternal peranan, serta fungsinya masing-masing; dan
• Mempersiapkan standar yang berkaitan dengan survei dan pemetaan.
Business, Consumer, and Operational Analysis Executors related • Support and facilitate sustainable finance implementation;
to external • Implement sustainable finance in accordance with the respective duties, roles,
and functions; and
• Prepare standards related to surveying and mapping.
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Pengembangan Kompetensi Terkait Competency Development Related to
Keuangan Berkelanjutan Sustainable Finance
Bank Ganesha mendukung pengembangan kompetensi Bank Ganesha supported the development of sustainability
keberlanjutan tahun 2024 dengan memberikan pelatihan competencies in 2024 by providing training to the person in
kepada penanggung jawab keuangan berkelanjutan, yang charge of sustainable finance, as shown as follows:
ditunjukkan sebagai berikut:
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Setting Your Sail on the Indonesia Carbon Trading Ecosystem Part I Bursa Efek Indonesia Maret
Zoominar
Indonesia Stock Exchange March
Carbon Footprint, Life Cycle Assesment, and Public Disclosure Program for Environmental Asosiasi Emiten Indonesia
Compliance (PROPER) Indonesian Public Listed April Zoominar
Companies Association
Seminar IDX-GRI: GRI 13: Agriculture, Aquaculture, Fisheries & GRI 101: Biodiversity Bursa Efek Indonesia Juni
Zoominar
Indonesia Stock Exchange June
Understanding the Climate Change Challenge & Mitigation Plan in Sustainability Era Otoritas Jasa Keuangan Juni
Zoominar
Financial Services Authority June
Setting Your Sail on the Indonesia Carbon Trading Ecosystem Part II Bursa Efek Indonesia Juni
Zoominar
Indonesia Stock Exchange June
Webinar OJK Institute: Understanding the Climate Landscape for Financial Institutions Otoritas Jasa Keuangan
September Zoominar
OJK Institute Webinar: Understanding the Climate Landscape for Financial Institutions Financial Services Authority
Peran Pelaku Usaha dan Aspek Hukum dalam Pengembangan Proyek Karbon di Indonesia Bursa Efek Indonesia
September Zoominar
The Role of Business Owners and Legal Aspects in Developing Carbon Projects in Indonesia Indonesia Stock Exchange
Penilaian Risiko atas Penerapan Keuangan Risk Assessment of the Implementation of
Berkelanjutan Sustainable Finance
Sepanjang tahun 2024, Bank Ganesha secara aktif Throughout 2024, Bank Ganesha actively carried out
melaksanakan proses identifikasi, pengukuran, the process of identifying, measuring, monitoring, and
pemantauan, dan pengendalian terhadap berbagai risiko controlling various sustainability risks related to the Bank’s
keberlanjutan yang terkait dengan kegiatan usaha Bank. business activities. Such risks were grouped based on their
Risiko-risiko tersebut telah dikelompokkan berdasarkan relevance and impact on the Bank’s operations, outlined
relevansi dan dampaknya terhadap operasional Bank yang as follows:
diuraikan sebagai berikut:
Jenis Risiko Indikasi Mitigasi Risiko
Type of Risk Indication Risk Mitigation
Kegagalan penerapan prinsip keuangan Rendahnya pemahaman terkait keuangan Mengikutsertakan karyawan dalam kegiatan pelatihan terkait
berkelanjutan di internal Bank berkelanjutan yang dimiliki oleh karyawan keuangan berkelanjutan, baik yang diselenggarakan oleh internal
dan (calon) debitur Bank. maupun eksternal Bank.
Failure to apply sustainable finance Low understanding regarding sustainable Participate employees in training activities related to sustainable
principles within the Bank finance owned by Bank employees and finance both internally and externally held by the Bank.
(prospective) debtors.
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Jenis Risiko Indikasi Mitigasi Risiko
Type of Risk Indication Risk Mitigation
Pembiayaan terhadap kegiatan usaha Pembiayaan terhadap kegiatan usaha • Menetapkan syarat minimum terhadap penyaluran kredit pada
yang tidak bertanggung jawab yang tidak bertanggung jawab dapat kegiatan usaha yang terkait langsung dengan lingkungan hidup,
merusak reputasi Bank dan keberlanjutan seperti kelengkapan dokumen Analisis Dampak Lingkungan
ekosistem lingkungan hidup. serta Sertifikasi Pengelolaan Lingkungan; dan
• Tidak memberikan pembiayaan kredit untuk bisnis yang
merusak lingkungan hidup.
Financing of irresponsible business Financing irresponsible business activities • Establish minimum requirements for lending to business
activities can damage the reputation of the Bank activities that are directly related to the environment, such as
and the sustainability of the environmental the completeness of the Environmental Impact Analysis and
ecosystem. Environmental Management Certification documents; and
• Do not provide credit financing for businesses that damage
the environment.
Membangun Budaya Keberlanjutan Building a Sustainability Culture
Dalam upaya membangun budaya keberlanjutan, Bank In an effort to build a sustainably culture, the Bank
mengintegrasikan prinsip keberlanjutan ke dalam bisnis integrates sustainability principles into its business through
melalui program tanggung jawab sosial dan lingkungan hidup. social and environmental responsibility programs. Various
Adapun berbagai inisiatif yang dilakukan untuk menanamkan initiatives undertaken to embed sustainability culture within
budaya keberlanjutan di lingkungan internal Bank, antara lain: the Bank include:
1. Membentuk Tim Penerapan Keuangan Berkelanjutan; 1. Establishing a Sustainable Finance Implementation Team;
2. Merumuskan kebijakan kredit yang mempertimbangkan 2. Formulating loan policies by considering environmental
faktor lingkungan hidup dan tata kelola; and governance factors;
3. Mengintegrasikan prinsip keberlanjutan dalam 3. Integrating sustainability principles into policies and
kebijakan dan standar operasional prosedur; standard operating procedures;
4. Menyediakan pelatihan untuk meningkatkan kesadaran 4. Providing training to increase employee awareness on
karyawan terkait keberlanjutan; dan sustainability; and
5. Melakukan pemetaan terhadap portofolio kredit yang 5. Mapping out loan portfolios that have a high impact on
memiliki dampak tinggi pada lingkungan hidup. the environment.
Hubungan dengan Pemangku Kepentingan Relations with Stakeholders
Bank Ganesha mengakui pentingnya peran pemangku Bank Ganesha acknowledges the importance of
kepentingan dalam mendukung keberhasilan stakeholders’ role in supporting the success of
pengelolaan perusahaan dan implementasi strategi. company management and strategy implementation.
Melalui pelibatan aktif, Bank memperoleh perspektif Through active involvement, the Bank gains diverse
beragam untuk menangani isu-isu relevan. Berikut kelompok perspectives to address relevant issues. The following are
pemangku kepentingan utama dan kebutuhannya, serta the main stakeholder groups and their needs, as well as
langkah strategis Bank dalam meresponsnya: the Bank’s strategic steps in responding to them:
Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Kepentingan Isu Penting
Stakeholders Important Issues
Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Response to Important Issues Engagement Method Frequency
Pemegang • Kinerja keuangan dan • Menyusun Rencana Bisnis Bank • Pelaksanaan Rapat Umum Setiap
Saham non-keuangan; (RBB) dan Rencana Aksi Keuangan Pemegang Saham (RUPS); tahun, sesuai
• Keberlanjutan usaha; dan Berkelanjutan (RAKB); • Penyampaian Laporan Tahunan waktu yang
• Informasi yang jelas dan • Menjaga kinerja Bank tetap optimal dan dan Laporan Keberlanjutan; ditentukan,
terkini terkait arah strategis sesuai target, dengan memperhatikan • Pelaksanaan paparan kinerja atau sesuai
Bank. aspek ekonomi, sosial, serta lingkungan Bank; dan kebutuhan.
hidup; dan • Akses informasi dalam situs web
• Menyampaikan informasi mutakhir Bank.
secara transparan.
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Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Kepentingan Isu Penting
Stakeholders Important Issues
Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Response to Important Issues Engagement Method Frequency
Shareholder • Financial and non-financial • Prepare a Bank Business Plan (RBB) and • Implementation of the General Annually,
performance; a Sustainable Finance Action Plan (RAKB); Meeting of Shareholders (GMS); at a set time, or
• Business continuity; and • Keep the Bank’s performance optimal • Submission of Annual Report as needed.
• Clear and up-to-date and on target, take into account and Sustainability Report;
information regarding economic, social, and environmental • Implementation of Bank
the Bank’s strategic aspects; and performance exposure; and
direction. • Transmit the latest information in • Access to information on
a transparent manner. the Bank’s website.
Pemerintah dan • Kepatuhan terhadap • Memastikan pemenuhan seluruh • Penyampaian Laporan Tahunan, Setiap
Regulator peraturan yang berlaku; dan peraturan yang berlaku bagi Bank; Laporan Keberlanjutan, Laporan tahun, sesuai
• Pemenuhan kewajiban • Meningkatkan kualitas pelaksanaan GCG, serta laporan lainnya; dan waktu yang
perpajakan. GCG; dan • Pembayaran dan pelaporan ditentukan,
• Membayar Pajak dan Penerimaan pajak dan PNBP. atau sesuai
Negara Bukan (PNBP) Pajak sesuai kebutuhan.
aturan dan tepat waktu.
Government and • Compliance with applicable • Ensure compliance with all applicable • Submission of Annual Report, Annually,
Regulators regulations; and regulations for the Bank; Sustainability Report, GCG Report, at a set time, or
• Fulfillment of tax • Improve the quality of GCG and other reports; and as needed.
obligations. implementation; and • Payment and reporting of taxes
• Pay Tax and Non-Tax State Revenue and PNBP.
(PNBP) according to regulations and
on time.
Karyawan • Pemenuhan hak • Memenuhi kontrak kerja dan perjanjian • Penyediaan sistem pelaporan Sepanjang
ketenagakerjaan; kerja bersama; pelanggaran untuk melaporkan tahun atau
• Pemenuhan aspek • Memastikan kecukupan sarana dan pelanggaran praktik sesuai rencana
kesehatan dan keselamatan prasarana K3; ketenagakerjaan di lingkungan pelaksanaan
kerja (K3); • Melaksanakan pengembangan Bank; program.
• Pengembangan kompetensi kompetensi, penilaian kinerja, dan • Penyusunan perjanjian kerja
serta karier; dan pengembangan karier; bersama;
• Kepuasan kerja. • Menyampaikan kebijakan terbaru Bank • Pelaksanaan berbagai kegiatan
kepada seluruh karyawan; dan pendidikan dan pelatihan, serta
• Menyelenggarakan program beasiswa promosi atau mutasi; dan
untuk anak karyawan. • Pelaksanaan survei kepuasan
karyawan.
Employee • Fulfillment of labor rights; • Comply with work contracts and joint • Provision of a whistleblowing Throughout
• Fulfillment of occupational work agreements; system to report violations of the year
health and safety (OHS) • Ensure the adequacy of OHS facilities labor practices within the Bank; or according
aspects; and infrastructure; • Drafting of joint work to the program
• Competency and career • Carry out competency development, agreements; implementation
development; and performance appraisal, and career • Implementation of various plan.
• Job satisfaction. development; education and training activities,
• Convey the latest Bank policies to all as well as promotions or
employees; and transfers; and
• Organize scholarship programs for • Implementation of employee
employees’ children. satisfaction surveys.
Mitra Usaha • Pemenuhan kontrak kerja; • Melakukan kerja sama yang adil dan • Perumusan dan pemenuhan Sepanjang
dan transparan sesuai dengan peraturan kontrak kerja sama; tahun atau
• Kepuasan kerja sama. serta kontrak kerja yang berlaku; dan • Seleksi; dan sesuai
• Membangun hubungan kerja yang • Pelaksanaan pertemuan berkala. kebutuhan.
harmonis dengan mitra kerja.
Business Partner • Fulfillment of work • Carry out fair and transparent • Formulation and fulfillment of All year round
contracts; and cooperation in accordance with cooperation contracts; or as needed.
• Cooperation satisfaction. applicable regulations and work • Selection; and
contracts; and • Conducting periodic meetings.
• Build a harmonious working relationship
with work partners.
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Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Kepentingan Isu Penting
Stakeholders Important Issues
Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Response to Important Issues Engagement Method Frequency
Nasabah • Produk dan layanan • Mengembangkan produk dan layanan • Penyediaan layanan call center; Sepanjang
perbankan yang andal dan Bank; dan tahun atau
kompetitif; • Menyediakan informasi yang lengkap • Pelaksanaan survei kepuasan sesuai
• Keamanan transaksi dan akurat pada situs web; nasabah. kebutuhan.
perbankan; • Meningkatkan keandalan teknologi
• Informasi yang jelas serta informasi; dan
transparan; dan • Mengadakan program berhadiah bagi
• Penghargaan bagi nasabah. nasabah.
Customer • Reliable and competitive • Develop Bank products and services; • Provision of call center service; All year round
banking products and • Provide complete and accurate and or as needed.
services; information on the website; • Implementation of customer
• Banking transaction • Increase the reliability of information satisfaction surveys.
security; technology; and
• Clear and transparent • Organize reward programs for
information; and customers.
• Awards for customers.
Masyarakat • Informasi aktivitas Bank; • Menyampaikan informasi mutakhir • Pelaksanaan program kemitraan Sesuai rencana
dan dalam situs web Bank; dan pengembangan masyarakat; pelaksanaan
• Peningkatan kesejahteraan • Melibatkan masyarakat dalam program • Pelaksanaan kegiatan literasi program
masyarakat. kemitraan dan kesempatan kerja; serta inklusi keuangan; dan atau sesuai
• Melaksanakan program literasi serta • Penyediaan sistem pelaporan kebutuhan.
inklusi keuangan; dan pelanggaran untuk menerima
• Melaksanakan kegiatan tanggung jawab pengaduan masyarakat.
sosial.
Public • Bank activity information; • Deliver up-to-date information on • Implementation of partnership According to
and the Bank’s website; and community development the program
• Improvement of community • Involve the community in partnership programs; implementation
welfare. programs and employment • Implementation of financial plan or as
opportunities; literacy and inclusion activities; needed.
• Implement financial literacy and and
inclusion programs; and • Provision of a whistleblowing
• Carry out social responsibility activities. system to receive public
complaints.
Media • Kinerja keuangan serta non- Menyediakan informasi yang relevan dan Pelaksanaan konferensi pers. Sesuai
keuangan Bank; dan transparan. kebutuhan.
• Informasi terkait
perkembangan Bank.
Media • Bank’s financial and Provide relevant and transparent Conducting press conferences. According to
non-financial performance; information. the needs.
and
• Information related to
the Bank’s development.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PERMASALAHAN TERHADAP PENERAPAN KEUANGAN
BERKELANJUTAN
Problems with the Implementation of Sustainable Finance
Dalam mengimplementasikan keuangan berkelanjutan, In implementing sustainable finance, Bank Ganesha
Bank Ganesha menghadapi berbagai tantangan baik dari encounters various challenges both internally and
sisi internal maupun eksternal. Secara internal, tantangan externally. Internally, challenges arise due to the need to
muncul akibat perlunya penyesuaian standar operasional adjust standard operating procedures with sustainable
prosedur dengan prinsip keuangan berkelanjutan dan finance principles and the process of identifying MSMEs
proses identifikasi UMKM yang menjalankan kegiatan that carry out social and environmental business activities.
usaha berwawasan sosial dan lingkungan. Sebagai As a responsive step, Bank Ganesha has developed policies
langkah responsif, Bank Ganesha telah menyusun and procedures in stages and collected data on MSMEs that
kebijakan serta prosedur secara bertahap dan melakukan meet sustainability criteria. In addition, limited internal
pendataan terhadap UMKM yang memenuhi kriteria understanding of sustainable finance implementation is
keberlanjutan. Selain itu, keterbatasan pemahaman also one thing that needs to be addressed.
internal mengenai penerapan keuangan berkelanjutan juga
menjadi salah satu hal yang perlu diatasi.
Dari sisi eksternal, tantangan utama adalah masih minimnya From external side, the main challenge is the lack of MSMEs
UMKM yang bergerak di sektor sosial dan lingkungan, serta engaged in social and environmental sectors, as well as
keterbatasan kapasitas Bank dalam menyalurkan kredit the Bank’s limited capacity in lending to sustainable
ke sektor usaha berkelanjutan. Oleh karena itu, Bank business sector. Therefore, the Bank prioritizes its focus on
memprioritaskan fokusnya pada penyaluran kredit ke lending to MSME sector as a form of concrete contribution
sektor UMKM sebagai bentuk kontribusi nyata terhadap to the economy.
perekonomian.
PERUBAHAN YANG BERSIFAT SIGNIFIKAN
Significant Changes
Sepanjang tahun 2024, Bank Ganesha mengalami Throughout 2024, Bank Ganesha underwent significant
perubahan yang signifikan, yaitu: changes, namely:
1. Meresmikan Kantor Cabang Pembantu Bank Ganesha 1. Inaugurating Bank Ganesha Puri Sub-Branch Office,
Puri, Jakarta Barat; dan West Jakarta; and
2. Melaksanakan pembukaan Kantor Cabang Thamrin 2. Opening Thamrin Nine Branch Office (relocation from
Nine (relokasi dari Kantor Cabang The East). The East Branch Office).
Selain itu, terdapat beberapa perkembangan di level In addition, there were several developments at
manajemen untuk mendukung pertumbuhan bisnis the management level to support business growth and
dan meningkatkan tata kelola perusahaan. Salah satu improve corporate governance. One of these changes was
perubahan tersebut adalah bergabungnya Bapak Ibrahim the addition of Mr. Ibrahim as Director of the Company.
sebagai Direktur Perseroan. Selain itu, Bank mengangkat Furthermore, the Bank appointed Mr. Setiawan Kumala from
Bapak Setiawan Kumala dari Direktur menjadi Wakil Director to Vice President Director, replacing Mr. Mahesh
Presiden Direktur menggantikan Bapak Mahesh Ajit Renade Ajit Renade who resigned from his position.
yang mengundurkan diri dari jabatannya.
PT Bank Ganesha Tbk
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KEBERLANJUTAN ASPEK EKONOMI
Economic Aspect Sustainability
Perbandingan Target yang Sejalan dengan Comparison of Targets in Line with
Keuangan Berkelanjutan pada Sustainable Finance in
Instrumen Keuangan Financial Instruments
Bank Ganesha berkomitmen untuk mendukung kegiatan Bank Ganesha is committed to supporting environmentally
usaha yang berwawasan lingkungan, dengan fokus utama friendly business activities, with a primary focus on
pada sektor UMKM. Hal ini dilakukan karena sektor UMKM MSME sector. This is carried out because MSME sector has
memiliki peran strategis sebagai kontributor terbesar a strategic role as the largest contributor to the national
dalam pertumbuhan perekonomian nasional. Melalui economic growth. Through loan and financing policies
kebijakan kredit dan pembiayaan yang berorientasi pada oriented towards sustainability, the Bank encourages
keberlanjutan, Bank mendorong pelaku UMKM untuk MSME players to adopt environmentally friendly
mengadopsi praktik usaha yang ramah lingkungan. business practices.
Selama 3 tahun terakhir, Bank terus menunjukkan Over the past 3 years, the Bank has consistently
konsistensi dalam menyalurkan pembiayaan berwawasan demonstrated its consistency in distributing environmentally
lingkungan, yang menjadi bagian dari kontribusi nyata friendly financing, which is part of the Bank’s concrete
Bank terhadap pembangunan ekonomi yang inklusif dan contribution to inclusive and sustainable economic
berkelanjutan. Uraian lebih lanjut mengenai realisasi kredit development. Further descriptions of the realization of loan
dan pembiayaan tersebut disajikan sebagai berikut: and financing are presented as follows:
JUMLAH PRODUK YANG MEMENUHI KRITERIA KEGIATAN USAHA BERKELANJUTAN
Number of Products that Meet the Criteria for Sustainable Business Activities
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2024 2023 2022 Description
Penghimpunan Dana - - - Funding
Penyaluran Dana 744.590 671.731 502.384 Lending
JUMLAH ASET PRODUKTIF KEGIATAN USAHA BERKELANJUTAN
Total Earning Assets of Sustainable Business Activities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2024 2023 2022 Description
Total Kredit/Pembiayaan Bank 5.019.832 4.335.772 2.912.793 Total Bank Credit/Financing
Total Kredit/Pembiayaan kepada Sektor Hijau Total Credit/Financing to the Green Sector or
atau Kriteria Kegiatan Usaha Berwawasan 744.590 671.731 502.384 Criteria for Environmentally Friendly Business
Lingkungan Activities
Total Non-Kredit/Pembiayaan Non-Kegiatan Total Non-Credit/Financing for Non-Sustainable
4.275.242 3.664.041 2.410.409
Usaha Berkelanjutan Business Activities
Persentase Total Kredit/Pembiayaan kepada Percentage of Total Credit/Financing to
Sektor Hijau atau Kriteria Kegiatan Usaha the Green Sector or Criteria for Environmentally
14,83 15,49 17,25
Berwawasan Lingkungan terhadap Total Kredit/ Friendly Business Activities to Total Bank
Pembiayaan Bank (%) Credit/Financing (%)
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JUMLAH DAN KUALITAS KREDIT/PEMBIAYAAN BERDASARKAN KATEGORI KEGIATAN USAHA BERKELANJUTAN
Amount and Quality of Credit/Financing by Category of Sustainable Business Activities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
2024 2023 2022
Uraian Description
Realisasi Realisasi Realisasi
Target
Realization Realization Realization
Energi Terbarukan - - - - Renewable Energy
Efisiensi Energi - - - - Energy Efficiency
Pencegahan dan Pengendalian Polusi - - - - Pollution Prevention and Control
Pengelolaan Sumber Daya Alam Hayati Management of Biodiversity
- - 41.086 -
dan Penggunaan Lahan yang Berkelanjutan and Sustainable Land Use
Konservasi Keanekaragaman Hayati Darat Conservation of Land and
- - - -
dan Air Water Biodiversity
Transportasi Ramah Lingkungan - - 150 - Environmentally Friendly Transportation
Pengelolaan Air dan Limbah yang Sustainable Water and Waste
- - - -
Berkelanjutan Management
Adaptasi Perubahan Iklim - - - - Climate Change Adaptation
Produk yang dapat Mengurangi
Products that can Reduce Resource Usage
Penggunaan Sumber Daya dan
- - - - and Generate Less Pollution
Menghasilkan Lebih Sedikit Polusi
(Eco-Efficient)
(Eco-Efficient)
Bangunan Berwawasan Lingkungan yang Environmentally Friendly Buildings that
Memenuhi Standar atau Sertifikasi yang Meet Standards or Certifications that
- - - -
diakui secara Nasional, Regional, atau are recognized Nationally, Regionally, or
Internasional Internationally
Kegiatan Usaha dan/atau Kegiatan Lain Other Environmentally Friendly Business
- - 40.291 -
yang Berwawasan Lingkungan Lainnya Activities and/or Activities
Kegiatan Usaha Mikro, Kecil, dan Micro, Small, and Medium Enterprises
962.542 744.590 590.204 502.384
Menengah Activities
Total 962.542 744.590 671.731 502.384 Total
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KEBERLANJUTAN ASPEK SOSIAL
Social Aspect Sustainability
Hari Pelanggan Nasional
National Customer Day
Kepuasan Nasabah Merupakan Prioritas Customer Satisfaction is Bank Ganesha’s
Bank Ganesha Priority
Komitmen untuk Memberikan Layanan atas Commitment to Providing Equal Services to
Produk dan/atau Jasa yang Setara kepada Customers on Products and/or Services
Nasabah
Bank Ganesha berupaya menyediakan layanan yang Bank Ganesha strives to provide equal services to
setara bagi semua nasabah dengan memberikan edukasi all customers by consistently providing education and
dan informasi produk dan jasa secara konsisten melalui information on products and services through various
berbagai saluran, seperti call center, situs web, media sosial, channels, such as call center, website, social media,
dan brosur. Penyediaan berbagai saluran informasi tersebut and brochures. These various information channels
dilakukan untuk memastikan informasi yang relevan dapat are provided to ensure that relevant information
diakses dengan mudah oleh semua nasabah, memperkuat is easily accessible to all customers, strengthens
transparansi, dan membangun kepercayaan nasabah. transparency, and establishes customer trust.
Inovasi dan Pengembangan Produk/Jasa Innovation and Development of
Keuangan Berkelanjutan Sustainable Finance Products/Services
Bank Ganesha terus berinovasi dalam layanan digital untuk Bank Ganesha continues to innovate in digital services to
memberikan pelayanan terbaik. Fitur seperti pembayaran provide the best service. Features such as Quick Response
Quick Response Code Indonesian Standard (QRIS), tarik tunai Code Indonesian Standard (QRIS) payment, cardless
tanpa kartu (cardless withdrawal) melalui aplikasi Mobile withdrawal through Mobile Banking (BANGGA) application,
Banking (BANGGA), serta solusi digital lainnya seperti Online and other digital solutions, such as Online Banking
Banking (G-online), layanan perbankan korporasi (G-corporate), (G-online), corporate banking service (G-corporate), and
dan dompet digital (G-money) dirancang untuk memenuhi digital wallets (G-money), are designed to meet customer
kebutuhan nasabah secara praktis dan modern. needs in a practical and modern way.
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Pada tahun 2024, Bank tetap mendorong inovasi dan In 2024, the Bank continued to encourage innovation and
pengembangan aplikasi Mobile Banking (BANGGA) guna development of Mobile Banking (BANGGA) application to
memenuhi kebutuhan transaksi nasabah yang semakin meet customers’ needs of transactions that are increasingly
berkembang seiring dengan dinamika pasar. growing in line with market dynamics.
Produk/Jasa yang Sudah Dievaluasi Products/Services that Have been Evaluated for
Keamanannya bagi Nasabah Safety for Customers
Bank Ganesha memastikan kualitas produk dan layanan Bank Ganesha ensures the quality of sustainable products
berkelanjutan melalui evaluasi dampak positif dan negatif and services through evaluation of positive and negative
sebelum peluncuran. Evaluasi mencakup risiko kejahatan impacts prior to the launch. The evaluation covers financial
keuangan, keamanan siber, serta sosial dan lingkungan. crime, cybersecurity, and social and environmental risks.
Rencana peluncuran produk baru atau pengembangan Plans to launch new products or further development of
lanjutan dari produk yang sudah ada disampaikan secara existing products are conveyed in detail to Bank Indonesia
rinci kepada Bank Indonesia dalam kerangka rencana in business plans’ framework. The Bank ensures that all
bisnis. Bank memastikan seluruh produk dan layanan yang provided products and services are in accordance with
diberikan telah sesuai dengan peraturan yang berlaku dan the applicable regulations and are regularly evaluated by
secara rutin dievaluasi oleh tim internal. Jika dalam proses the internal team. If there are deficiencies or potential risks
pengujian internal ditemukan kekurangan atau potensi risiko that could harm customers at the internal testing process,
yang dapat merugikan nasabah, Bank Ganesha bersama unit Bank Ganesha, together with related units, will continue to
terkait akan terus melakukan penyempurnaan hingga produk make refinements until the safety of the product or service
atau layanan tersebut benar-benar terjamin keamanannya is truly guaranteed and its use is accountable.
dan siap digunakan secara bertanggung jawab.
Dampak Produk dan/atau Jasa Impact of Products and/or Services
Bank menawarkan produk dan layanan keuangan yang The Bank offers financial products and services designed
dirancang untuk memenuhi kebutuhan masyarakat dan to meet community needs and customer profiles, while
profil nasabah, sekaligus mendorong pertumbuhan ekonomi promoting national economic growth. Through easy
nasional. Melalui kemudahan akses modal usaha serta access to business capital and safe platform for saving
platform yang aman untuk menabung dan berinvestasi, Bank and investing, the Bank plays an active role in supporting
berperan aktif dalam mendukung perekonomian. the economy.
Bank juga berkomitmen mengelola potensi risiko, termasuk The Bank is also committed to managing potential
risiko sosial seperti pekerja di bawah umur, pelanggaran risks, including social risks such as underage workers,
upah minimum, dan hak asasi manusia, serta risiko minimum wage violations, and human rights, as well as
lingkungan seperti deforestasi dan perubahan iklim. environmental risks such as deforestation and climate
Dengan menerapkan persyaratan kredit ketat, pengawasan change. By applying strict loan requirements, supervising
lapangan, dan mewajibkan dokumen AMDAL untuk field, and requiring AMDAL document for land-based
pembiayaan berbasis lahan, Bank memastikan layanan financing, the Bank ensures socially and environmentally
yang bertanggung jawab secara sosial dan lingkungan. responsible services.
Produk dan/atau Jasa yang Ditarik Kembali Recall Products and/or Services
Untuk menjaga keamanan dan mempertahankan To ensure security and maintain customer trust,
kepercayaan nasabah, Bank Ganesha secara proaktif Bank Ganesha proactively withdraws products
melakukan penarikan produk dan/atau jasa dari peredaran and/or services from circulation if necessary. Over the past
jika diperlukan. Selama 3 tahun terakhir, tidak ada 3 years, there were no products or services withdrawn
produk atau layanan yang ditarik kembali dari peredaran, from circulation, showing the Bank’s commitment
menunjukkan komitmen Bank dalam memastikan kualitas to ensuring the quality and security of products
dan keamanan produk yang ditawarkan kepada nasabah. offered to customers.
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Kerahasiaan Data Nasabah Confidentiality of Customer Data
Bank Ganesha beradaptasi dengan preferensi nasabah yang Bank Ganesha adapts to customer preferences shifting to
beralih ke layanan perbankan digital, sambil menghadapi digital banking services, while facing cybersecurity and data
risiko keamanan siber dan perlindungan data. Sesuai protection risks. Pursuant to Financial Services Authority
Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 tentang Regulation No. 22 of 2023 on Consumer and Community
Perlindungan Konsumen dan Masyarakat di Sektor Jasa Protection in the Financial Services Sector, the Bank protects
Keuangan, Bank melindungi nasabah dengan langkah-langkah customers with measures to strengthen information and
penguatan keamanan informasi dan sistem siber berikut: cybersystem security as follows:
1. Memberikan edukasi berkelanjutan kepada nasabah, 1. Providing continuous education to customers, banking
mitra perbankan, dan karyawan untuk menjaga partners, and employees to maintain the confidentiality
kerahasiaan data kredensial seperti password, PIN, of credential data, such as passwords, PINs, and birth
serta nama ibu kandung; dan mother’s name; and
2. Mensosialisasikan bahwa Bank Ganesha tidak pernah 2. Disseminating that Bank Ganesha never asks for
meminta data kredensial seperti password, PIN, atau credential data, such as passwords, PINs, or token
kode OTP token dari nasabah. OTP codes from customers.
Survei Kepuasan Nasabah Customer Satisfaction Survey
Bank secara rutin mengadakan survei kepuasan nasabah The Bank regularly conducts customer satisfaction
untuk meningkatkan kualitas produk dan layanan sekaligus survey to improve the quality of products and services
menyediakan saluran bagi nasabah dalam memberikan while providing channels for customers to give input
masukan dan umpan balik. Pelaksanaan survei ini dikelola and feedback. This survey implementation is managed
oleh Tim Service Quality Management dan Call Center. Survei by Service Quality Management and Call Center Team.
mencakup berbagai aspek, seperti layanan kantor cabang, The survey covers various aspects, such as branch office
mesin ATM, call center, mobile banking, dan produk perbankan, services, ATM machines, call centers, mobile banking, and
yang dilakukan melalui metode wawancara telepon. banking products, conducted through telephone interviews.
Hasil survei kepuasan nasabah Bank Ganesha dalam The results of Bank Ganesha customer satisfaction survey in
3 tahun terakhir diungkapkan sebagai berikut: the past 3 years are as follows:
Indikator 2024 2023 2022 Indicator
Detractors (%) 3,6 20,8 19,8 Detractors (%)
Neutrals (%) 45,8 50,5 50,6 Neutrals (%)
Promoters (%) 50,7 28,7 29,6 Promoters (%)
Net Promoter Score (angka) +47,1 +7,9 +9,8 Net Promoter Score (number)
Sarana Pengaduan Nasabah Customer Complaint Channel
Bank Ganesha menyediakan fasilitas untuk menerima Bank Ganesha provides facilities to receive customer
keluhan dan masukan nasabah terkait produk dan layanan. complaints and input regarding its products and services.
Nasabah yang ingin menyampaikan keluhan terkait kualitas Customers who wish to submit complaints regarding the
produk atau layanan Bank Ganesha dapat melakukannya quality of Bank Ganesha products or services can do so
melalui berbagai saluran yang telah disediakan, yaitu: through various channels provided, namely:
Call Ganesha
1500 169
Email
customercare@bankganesha.co.id
PT Bank Ganesha Tbk
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Contact Center
www.bankganesha.co.id/message
G-livechat
• Layanan Internet atau Mobile Banking BANGGA / Internet Service or Mobile Banking BANGGA
• Situs Web Bank www.bankganesha.co.id/livechat / Bank Website www.bankganesha.co.id/livechat
Kunjungan Langsung
Direct Visit
Kantor Cabang dan Kantor Cabang Pembantu / Branch Offices and Sub-Branch Offices
G-online Message
Layanan Internet atau Mobile Banking BANGGA / Internet service or Mobile Banking BANGGA
Setiap keluhan yang diterima akan direspons secara cepat Each complaint received will be responded quickly and
dan tepat dengan menggunakan mekanisme sebagai berikut: precisely with the following mechanism:
Bank Ganesha Menerima Pengaduan dengan Melakukan Verifikasi Data Nasabah
Bank Ganesha Receives Complaints by Verifying Customer Data
Bank Ganesha Melakukan Proses Analisa dan Investigasi
Bank Ganesha Carries Out an Analysis and Investigation Process
Pengaduan Diselesaikan melalui Saluran Pengaduan
Complaints are Resolved through the Complaint Channel
Jika Terselesaikan Jika Tidak Terselesaikan
If Resolved If Not Resolved
Nasabah akan mendapatkan bukti penerimaan pengaduan dan
Nasabah akan Mendapatkan Solusi dan Bukti Penyelesaian informasi waktu penyelesaian pengaduan
The Customer will Get a Solution and Proof of Settlement The customer will receive proof of receipt of the complaint and
information on the time to resolve the complaint
Pengaduan akan ditindaklanjuti oleh bagian/unit kerja yang terkait
dengan pengaduan nasabah
Complaints will be followed up by the department/work unit related
to customer complaints
Menginformasikan tanggapan atas penyelesaian pengaduan kepada
nasabah dapat berupa lisan/tertulis/e-mail
Informing responses to the settlement of complaints to customers can
be in the form of verbal/written/e-mail
Selesai
Settled
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Informasi mengenai pengaduan nasabah yang diterima Bank Information on customer complaints received by the Bank
dalam 3 tahun terakhir diungkapkan sebagai berikut: in the past 3 years is as follows:
2024 2023 2022
Sedang
Jumlah Jumlah Jumlah
Uraian Ditindak- Description
Keluhan Selesai Keluhan Selesai Keluhan Selesai
lanjuti
Number of Settled Number of Settled Number of Settled
On Follow
Complaints Complaints Complaints
Up
Kartu ATM/Debit/ ATM/Debit Card/
1.278 1.278 - 2.043 2.043 1.597 1.597
Mesin ATM ATM Machine
Electronic Banking 521 521 - 761 761 747 747 Electronic Banking
Kredit Tanpa Agunan 14 14 - 352 352 270 270 Unsecured Loans
Tabungan 2 2 - 7 7 12 12 Savings
Kredit/Pembiayaan Home/Apartment
Pemilikan Rumah/ 21 21 - 71 71 13 13 Ownership Credit/
Apartemen Financing
Standing Instruction 0 0 - 1 1 - - Standing Instruction
Kliring (Transfer)/ Clearing (Transfer)/
3 3 - 2 2 5 5
Remittance Remittance
Total 1.839 1.839 - 3.237 3.237 2.644 2.644 Total
Ketenagakerjaan Employment
Kesetaraan Kesempatan Bekerja Equal Employment Opportunity
Bank Ganesha menjalankan proses rekrutmen yang adil Bank Ganesha carries out fair recruitment process
dan tanpa diskriminasi berdasarkan suku, gender, agama, regardless of ethnicity, gender, religion, or social
atau status sosial. Seleksi dilakukan secara objektif, dengan status. Selection is conducted objectively, by focusing
fokus pada kompetensi dan kapasitas calon karyawan yang on candidates’ competency and capacity adjusted to
disesuaikan dengan kebutuhan organisasi dan tantangan organization’s needs and business challenges encountered.
usaha yang dihadapi. Pada tahun 2024, Bank Ganesha In 2024, Bank Ganesha recruited new employees for various
telah merekrut karyawan baru untuk berbagai posisi yang positions, described as follows:
diuraikan sebagai berikut:
Pria Wanita
Posisi Male Female Position
Staf 41 19 Staff
Kepala Bagian/Pimpinan Cabang/Wakil Pimpinan 5 3 Department Head/Branch Manager/Vice Manager
Kepala Divisi 2 0 Division Head
Total 48 22 Total
Kesetaraan Gender Gender Equality
Perseroan menghormati dan menjunjung tinggi perbedaan The Company respects and upholds differences between
antarmanusia,baikdarisegigender,golongan,warnakulit,suku, humans, including in terms of gender, class, skin color,
agama, ras, status sosial, pandangan politik, dan sebagainya. ethnicity, religion, race, social status, political views, and
Bagi Perseroan, keberagaman merupakan keutamaan dan so on. For the Company, diversity is a priority that makes
menjadikan kehidupan sosial menjadi lebih berwarna. social life more colorful. In line with such matter, the
Sejalan dengan hal tersebut, Bank berkomitmen untuk Bank is committed to creating an inclusive and conducive
menciptakan lingkungan kerja yang inklusif dan kondusif work environment by treating all employees equally.
dengan memperlakukan seluruh karyawan secara setara.
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Dalam rangka mempromosikan kesetaraan gender, Bank terus To promote gender equality, the Bank continues to
meningkatkan keterwakilan perempuan di berbagai level increase the representation of women at various
organisasi, termasuk posisi kepemimpinan yang ditunjukkan organizational levels, including in leadership positions
sebagai berikut: as shown below:
KESETARAAN GENDER
Gender Equality
Pria Wanita
Male Female
Level Jabatan Level of Position
Total Karyawan Total Karyawan
% %
Total Employees Total Employees
2024
Staf (Entry-Level) 170 48,85 105 30,17 Staff (Entry-Level)
Kepala Bagian/Pimpinan Cabang/Wakil 37 10,63 17 4,89 Department Head/Branch Manager/
Pimpinan (Mid-Level) Vice Manager (Mid-Level)
Kepala Divisi (Senior-Level) 8 2,30 2 0,57 Division Head (Senior-Level)
Manajemen (Executive-Level) 7 2,01 2 0,57 Management (Executive-Level)
Total 222 63,79 126 36,21 Total
LEVEL KARYAWAN BERDASARKAN KELOMPOK UMUR
Employee Level by Age Group
Level Jabatan
Level of Position
Kepala Bagian/
Pimpinan Cabang/
Wakil Pimpinan Kepala Divisi Manajemen Total
Staf
Rentang Usia (Mid-Level) (Senior-Level) (Executive-Level) Karyawan
(Entry-Level)
Age Range Department Head/ Division Head Management Total
Staff
Branch Manager/ (Senior-Level) (Executive-Level) Employees
(Entry-Level)
Vice Manager
(Mid-Level)
Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female
2024
18-25 Tahun
16 13 0 0 0 0 0 0 29
18-25 Years Old
26-35 Tahun
67 54 4 1 0 0 0 0 126
26-35 Years Old
36-45 Tahun
57 21 15 5 1 0 4 1 104
36-45 Years Old
46-55 Tahun
30 17 13 9 6 1 0 0 76
46-55 Years Old
>55 Tahun
0 0 5 2 1 1 3 1 13
>55 Years Old
Tenaga Kerja Anak dan Kerja Paksa Child Labor and Forced Labor
Perseroan berkomitmen untuk memenuhi seluruh The Company is committed to fulfilling all provisions
ketentuan yang berkaitan dengan ketenagakerjaan, relating to employment, including the age of employees.
termasuk di dalamnya usia pekerja. Oleh karena itu, Bank Therefore, the Bank does not employ minors. The employee
tidak mempekerjakan anak di bawah umur. Adapun syarat candidates of the Company is required to be at least
usia minimum calon karyawan Perseroan adalah 18 tahun. 18 years old. Until the end of 2024, there were no child
Sampai dengan akhir tahun 2024, tidak terdapat pekerja laborers working in the Company.
anak yang bekerja di Perseroan.
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Selain itu, seluruh proses rekrutmen, promosi, dan mutasi Furthermore, the entire employee recruitment, promotion,
karyawan selalu disertai dengan kesepakatan kedua belah and transfer processes are always accompanied by
pihak. Hal ini penting untuk memastikan tidak adanya the agreement between both parties. This is important to
pemaksaan dalam menjalin hubungan kerja antara ensure that there is no coercion in establishing employment
karyawan dan Perseroan. Perseroan menerapkan kebijakan relationship between employees and the Company.
melarang kerja paksa, yaitu seluruh pekerjaan atau jasa The Company implements policy that forbids forced labor,
yang dipaksakan kepada setiap orang dengan ancaman namely all work or services forced on anyone with threat
hukuman apa pun. Berdasarkan komitmen tersebut, of any punishment. Based on this commitment, until
sampai dengan akhir tahun 2024, tidak terdapat pekerja the end of 2024, there were no employees forced to work in
yang dipaksa bekerja di Perseroan. the Company.
Hak Asasi Manusia Human Rights
Bank berkomitmen untuk menciptakan lingkungan kerja yang The Bank is committed to creating an inclusive work
inklusif dan mendukung prinsip-prinsip Hak Asasi Manusia environment and supporting the principles of Human Rights
(HAM). Bank mengedepankan kesetaraan, keadilan, dan (HAM). The Bank prioritizes equality, justice, and respect for
penghargaan terhadap hak setiap individu tanpa diskriminasi every individual rights regardless of the gender, religion,
berdasarkan gender, agama, suku, usia, atau latar belakang ethnicity, age, or other background. In the reporting year,
lainnya. Pada tahun pelaporan, Bank dapat melaporkan tidak the Bank reported that there were no incidents of human
terdapat kejadian pelanggaran HAM di lingkungan Bank. right violations within the Bank.
Kebijakan Terkait Pelecehan Seksual dan/atau Policy Related to Sexual Harassment and/or
Non-diskriminasi Non-discrimination
Bank menyadari bahwa terdapat risiko diskriminasi, The Bank realizes that there is a risk of discrimination,
pelecehan, dan kekerasan seksual terhadap semua karyawan harassment, and sexual violence against all employees
di lingkungan Perseroan. Untuk mencegah dan melindungi within the Company. To prevent and protect all employees
semua karyawan dari pelecehan dan tindakan diskriminasi, from any harassment and acts of discrimination,
Bank memberlakukan sanksi tegas bagi siapapun yang the Bank imposes strict sanctions on anyone proven to
terbukti melakukan tindak pelecehan dan diskriminasi. have committed acts of harassment or discrimination.
Perseroan juga membangun budaya berdasarkan rasa The Company also builds a culture based on mutual
saling menghormati dan kerja sama. Kebijakan ini berlaku respect and cooperation. This policy applies to every
untuk setiap individu di perusahaan dalam rangka individual in the company in order to protect male and
melindungi karyawan pria dan wanita di dalam Perseroan, female employees within the Company, as well as to protect
serta melindungi seluruh karyawan dari perlakuan yang all employees from unwanted treatment and to report
tidak diinginkan dan melaporkan insiden terkait dengan incidents related to such harassment.
pelecehan tersebut.
Sepanjang 3 tahun terakhir, Perseroan tidak menerima Throughout the past 3 years, the Company received no
laporan terkait adanya pelecehan dan diskriminsai yang reports regarding harassment and discrimination occurring
terjadi di lingkungan kerja Perseroan. within the Company’s work environment.
Komposisi Karyawan Employee Composition
Pada tahun 2024, Bank mencatat peningkatan jumlah In 2024, the Bank recorded an increase in the number of
karyawan dibandingkan tahun sebelumnya. Pertumbuhan employees compared to the previous year. The employee
karyawan didorong oleh kebutuhan sesuai meningkatnya growth was driven by the needs in accordance with
skala organisasi dan bisnis Bank. the increasing scale of the Bank’s organization and business.
KOMPOSISI KARYAWAN BERDASARKAN STATUS KEPEGAWAIAN
Employee Composition Based on Employment Status
2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
Komisaris 3 1 4 1,15 3 1 4 1,26 2 1 3 1,00 Commissioner
Direksi 4 1 5 1,44 5 1 6 1,89 4 1 5 1,67 Director
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2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
Tetap 169 97 266 76,44 170 96 266 83,91 164 99 263 87,67 Permanent
Kontrak dan Contracts and
46 27 73 20,98 23 18 41 12,93 19 10 29 9,67
Percobaan Probation
Total 222 126 348 100,00 201 116 317 100,00 189 111 300 100,00 Total
KOMPOSISI KARYAWAN BERDASARKAN RENTANG USIA
Employee Composition Based on Age Range
2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
>60 Tahun 2 3 5 1,44 3 2 5 1,58 4 2 6 2,00 >60 Years Old
50-59 Tahun 39 23 62 17,82 47 27 74 23,34 42 24 66 22,00 50-59 Years Old
40-49 Tahun 60 19 79 22,70 50 17 67 21,14 56 18 74 24,67 40-49 Years Old
30-39 Tahun 73 47 120 34,48 61 36 97 30,60 58 33 91 30,33 30-39 Years Old
<29 Tahun 48 34 82 23,56 40 34 74 23,34 29 34 63 21,00 <29 Years Old
Total 222 126 348 100,00 201 116 317 100,00 189 111 300 100,00 Total
KOMPOSISI KARYAWAN BERDASARKAN TINGKAT PENDIDIKAN
Employee Composition Based on Education Level
2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
Pascasarjana 15 10 25 7,18 17 7 24 7,57 17 8 25 8,33 Postgraduate
Sarjana 151 83 234 67,24 128 78 206 64,98 117 74 191 63,67 Bachelor
Diploma dan Diploma and
26 17 43 12,36 25 18 43 13,56 25 18 43 14,33
Setara Equivalent
SLTA dan High School
30 16 46 13,22 30 13 43 13,56 29 11 40 13,33
Sederajat and Equivalent
Junior High
SLTP dan
- - - - 1 - 1 0,32 1 - 1 0,33 School and
Sederajat
Equivalent
Total 222 126 348 100,00 201 116 317 100,00 189 111 300 100,00 Total
KOMPOSISI KARYAWAN BERDASARKAN LEVEL ORGANISASI
Employee Composition Based on Organizational Level
2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
Komisaris 3 1 4 1,15 3 1 4 1,26 2 1 3 1,00 Commissioner
Direksi 4 1 5 1,44 5 1 6 1,89 4 1 5 1,67 Director
Kepala Divisi 8 2 10 2,87 8 3 11 3,47 9 1 10 3,33 Division Head
Department
Kepala Bagian 25 11 36 10,34 21 11 32 10,09 17 10 27 9,00
Head
Pimpinan
8 4 12 3,45 2 4 6 1,89 2 4 6 2,00 Branch Manager
Cabang
Pimpinan
Sub-Branch
Cabang 4 2 6 1,72 - 2 2 0,63 1 1 2 0,67
Manager
Pembantu
Staf 170 105 275 79,02 162 94 256 80,76 154 93 247 82,33 Staff
Total 222 126 348 100,00 201 116 317 100,00 189 111 300 100,00 Total
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KOMPOSISI KARYAWAN YANG MENGUNDURKAN DIRI
Composition of Resigning Employees
2024 2023 2022
Uraian Pria Wanita Pria Wanita Pria Wanita Description
Total % Total % Total %
Male Female Male Female Male Female
Karyawan Retired
5 2 7 18,42 6 2 8 24,24 5 3 8 25,00
Pensiun Employee
Karyawan
Employee
Mengundurkan 21 10 31 81,58 14 11 25 75,76 14 10 24 75,00
Resigns/Lay Off
Diri/PHK
Total 26 12 38 100,00 20 13 33 100,00 19 13 32 100,00 Total
Karyawan Sementara (Outsourcing) Temporary Employees (Outsourcing)
Karyawan sementara merupakan karyawan yang tidak Temporary employees are employees who do not have
memiliki hubungan kerja langsung dengan Bank tetapi a direct working relationship with the Bank but still give
tetap berkontribusi melalui kontrak dengan pihak ketiga, contribution through contracts with third parties, such as
seperti vendor atau konsultan. Karyawan dalam kategori ini vendors or consultants. Employees in this category play
memainkan peran penting dalam mendukung operasional an important role in supporting the Bank’s operations,
Bank, baik melalui tugas teknis maupun administrasi. both through technical and administrative duties.
Informasi jumlah Karyawan sementara dan persentase Information on the number of temporary employees and
terhadap total tenaga kerja dalam 3 tahun terakhir disajikan the percentage of the total workforce in the past 3 years is
dalam tabel berikut: presented in the following table:
Uraian 2024 2023 2022 Description
Total Karyawan Bank yang Dipegang oleh Total Bank Employees Held by Vendors and/or
56 53 52
Vendor dan/atau Konsultan Consultants
Total Karyawan 348 317 300 Total Employees
Persentase Total Karyawan Sementara (%) 13,86 14,32 14,77 Percentage of Total Temporary Employees (%)
Strategi Pengembangan SDM 2024 HR Development Strategy in 2024
Dalam pengembangan SDM di tahun 2024, Bank berfokus In developing HR in 2024, the Bank focused on HR
pada pengembangan dan kompetensi SDM. Adapun upaya development and competency. The efforts made in HR
yang dilakukan dalam pengembangan SDM meliputi: development include:
1. Pengembangan man power planning (MPP) yang 1. Development of manpower planning (MPP), which
mencakup rekrutmen, jenjang karier, sistem grading, includes recruitment, career path, grading system,
penilaian kinerja, reward & punishment, serta performance assessment, reward & punishment, as well
perencanaan dan pengembangan SDM yang selaras as HR planning and development aligned with business
dengan kebutuhan bisnis; needs;
2. Peningkatan kompetensi karyawan melalui program 2. Improvement in employee competency through training
pelatihan dan pendidikan berkelanjutan sesuai dengan programs and continued education in accordance with
tugas dan tanggung jawab; duties and responsibilities;
3. Pengembangan SDM yang adaptif terhadap perubahan, 3. HR development that is adaptive to changes, particularly
khususnya dalam menghadapi transformasi digital, in facing digital transformation, including recruiting
termasuk rekrutmen talenta baru di bidang digital; dan new talents in digital field; and
4. Pengembangan digitalisasi proses dan infrastruktur 4. Development of processes and infrastructure
yang mendukung pengelolaan SDM secara efektif dan digitalization that supports effective and efficient HR
efisien. management.
Penilaian Kinerja dan Pengembangan Karier Performance Assessment and Career Development
Bank Ganesha meningkatkan kinerja dan motivasi karyawan Bank Ganesha improves employee performance and
melalui penilaian kinerja berbasis Key Performance motivation through performance assessments, based
Indicator (KPI) yang dilakukan secara berkala. Hasil on Key Performance Indicators (KPIs), carried out
penilaian digunakan sebagai dasar pengembangan karier periodically. The assessment results are used as the basis
karyawan dengan program yang transparan dan objektif for employee career development with transparent and
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Perayaan Hari Ulang Tahun Republik Indonesia 2024
Celebrating the Anniversary of the Republic of Indonesia in 2024
sesuai kebutuhan dan arah bisnis Perseroan. Dari hasil objective programs according to the needs and direction of
penilaian kinerja, selama tahun 2024, beberapa karyawan the Company’s business. From performance assessment
mendapatkan promosi dan rotasi/mutasi yang diungkapkan results, throughout 2024, several employees received
sebagai berikut: promotions and rotations/transfers disclosed as follows:
Pria Wanita
Posisi Male Female Position
Promosi 10 - Promotion
Rotasi/Mutasi 24 14 Rotation/Transfer
Upah Minimum Regional Regional Minimum Wage
Bank Ganesha menerapkan kebijakan remunerasi yang Bank Ganesha implements remuneration policy that
memastikan pemberian upah yang layak dan kompetitif sesuai ensures the provision of decent and competitive wages
dengan ketentuan serta standar yang berlaku. Penetapan in accordance with applicable provisions and standards.
tingkat upah dilakukan berdasarkan posisi karyawan Determination of wage levels is based on employee’s
dalam struktur organisasi dengan prinsip kesetaraan tanpa position in the organizational structure, with the principle
membedakan gender. Pada tahun 2024, Bank Ganesha telah of equality regardless of gender. In 2024, Bank Ganesha
mematuhi peraturan terkait upah minimum regional (UMR) complied with regulations related to regional minimum
dengan memberikan upah yang lebih tinggi dari standar wages (UMR) by providing wages higher than the standards
yang ditetapkan oleh pemerintah daerah. Kebijakan set by the local government. This policy reflects the Bank’s
ini mencerminkan komitmen Bank dalam mendukung commitment to supporting employee welfare and ensuring
kesejahteraan karyawan serta memastikan kepatuhan compliance with applicable employment regulations.
terhadap regulasi ketenagakerjaan yang berlaku.
Fasilitas Penunjang Kesejahteraan Karyawan Employee Welfare Supporting Facilities
Perseroan menyediakan berbagai fasilitas pendukung untuk The Company provides various supporting facilities to
meningkatkan kesejahteraan karyawan. Fasilitas diberikan improve employee welfare. Facilities are provided fairly to
secara adil kepada semua karyawan berdasarkan posisi all employees based on their position in the organizational
dalam struktur organisasi tanpa membedakan gender. structure regardless of gender. The facilities provided
Adapun fasilitas yang disediakan meliputi: include:
1. BPJS Kesehatan; 1. BPJS Health;
2. BPJS Ketenagakerjaan, meliputi jaminan kecelakaan 2. BPJS Employment, including occupational accident
kerja, jaminan kematian, jaminan hari tua, dan jaminan insurance, death security, old age insurance, and
pensiun; dan pension insurance; and
3. Asuransi kesehatan, meliputi rawat inap, rawat jalan, 3. Health insurance, including inpatient, outpatient, dental
rawat gigi, dan kacamata. care, and glasses.
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Kegiatan Outing yang dilaksanakan di Bali, Bandung dan Yogyakarta
Outing Activities held in Bali, Bandung and Yogyakarta
Kesehatan dan Keselamatan Kerja Occupational Health and Safety
Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment
Guna mendukung produktivitas dan melindungi karyawan To support productivity and protect employees from
dari risiko penyakit maupun kecelakaan kerja, Perseroan the risk of illness or occupational accidents, the Company
berupaya menciptakan lingkungan kerja yang aman dan strives to create a safe and decent work environment.
layak. Bank secara berkala melakukan penilaian risiko di The Bank periodically carries out risk assessments in
tempat kerja dan menyediakan pelatihan keselamatan bagi the workplace and provides safety training to employees,
karyawan, termasuk pelatihan khusus terkait pemadam including specific training related to firefighting and first
kebakaran serta pertolongan pertama. Sebagai bagian dari aid. As part of efforts to maintain health and safety, the Bank
upaya menjaga kesehatan dan keselamatan, Bank juga also provides health insurance program through insurance
menyediakan program jaminan kesehatan melalui layanan services and regular health checks for all employees.
asuransi serta pemeriksaan kesehatan rutin bagi seluruh
karyawan.
Pendidikan dan/atau Pelatihan Education and/or Training
Bank Ganesha terus meningkatkan kompetensi karyawan Bank Ganesha continues to improve employee
melalui pelatihan soft skill dan technical skill, baik internal competencies through both internal and external trainings
maupun eksternal. Program pelatihan dipilih secara cermat on soft skills and technical skills. Training programs
sesuai kebutuhan jabatan. Pada tahun 2024, berbagai are carefully selected according to position needs. In
pelatihan telah diselenggarakan untuk mendukung kapabilitas 2024, various trainings were held to support employee
karyawan, dengan rincian sebagai berikut: capabilities, with the following details:
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Jumlah Karyawan yang
Jabatan Jumlah Kegiatan Mengikuti Pelatihan
Position Number of Activities Number of Employees
Participating in Training
Soft Skill
President Directorate 44 228
Vice President Directorate 40 698
Operation, Finance & Treasury Directorate 41 231
Compliance & Risk Directorate 9 44
Consumer, Digital Business & IT Directorate 22 183
Technical Skill
President Directorate 104 605
Vice President Directorate 110 934
Operation, Finance & Treasury Directorate 102 427
Compliance & Risk Directorate 49 167
Consumer, Digital Business & IT Directorate 82 371
Total 603 3.888
Jumlah Karyawan yang Ikut Serta dalam Pelatihan
3.888
Total Employees Participating in Training
Persentase Jumlah Karyawan yang Ikut Serta Dalam Pelatihan (%)
100,00
Percentage of Total Employees Participating in Training (%)
Biaya (Rp)
4.794.338.356
Cost (Rp)
Rata-Rata Waktu Pelatihan (jam/karyawan)
6,45
Average Training Time (hours/employee)
Keterangan / Remark:
Setiap karyawan dapat mengikuti lebih dari satu program pengembangan kompetensi, termasuk karyawan yang baru bergabung dan/atau telah selesai kontrak.
Each employee can take part in more than one competency development program, including employees who have just joined and/or have completed their contracts.
Tingkat Kecelakaan Kerja Occupational Accident Rate
Bank menyediakan lingkungan kerja yang aman dan layak The Bank provides a safe and decent working environment
bagi karyawan dengan tujuan mencapai zero accident di for employees with the aim of achieving zero accidents in
tempat kerja. Berikut data tingkat kecelakaan kerja di Bank the workplace. The data on occupational accident rate at
dalam 3 tahun terakhir: the Bank in the past 3 years is as follows:
Uraian 2024 2023 2022
Frekuensi Kecelakaan Kerja dari Total Karyawan
- - -
Frequency of Occupational Accidents of Total Employees
Persentase Kecelakaan Kerja Serius yang Berakibat Cedera Serius dan Fatal dari Total Karyawan (%)
- - -
Percentage of Serious Occupational Accidents Resulting in Severe and Fatal Injuries of Total
Tingkat Pergantian Karyawan Employee Turnover Rate
Untuk menjaga keterikatan karyawan dan menekan tingkat To maintain employee engagement and reduce turnover
perputaran, Bank Ganesha menerapkan pengelolaan rates, Bank Ganesha implements effective human resource
sumber daya manusia yang efektif agar tidak mengganggu management so as not to disrupt overall work productivity.
produktivitas kerja secara keseluruhan. Sementara Meanwhile, information on the Company’s employee
itu, informasi tingkat pergantian karyawan Perseroan turnover rate is disclosed as follows:
diungkapkan sebagai berikut:
2024 2023 2022
Uraian
Description Total Karyawan Total Karyawan Total Karyawan
% % %
Total Employees Total Employees Total Employees
Total yang Berhenti Kerja/Pemutusan Hubungan Kerja
38 10,92 33 10,34 32 10,60
Total Resignation/Termination of Employment
Jumlah Karyawan Baru/Pengganti
70 20,11 41 12,85 30 9,93
Total New/Replacement Employees
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Sarana Pengaduan Karyawan Employee Complaint Channel
Karyawan dapat menyampaikan laporan terkait masalah Employees can submit reports related to employment issues
atau konflik ketenagakerjaan melalui bagian Sumber Daya or conflicts through the Human Resources department.
Manusia. Setiap laporan akan ditangani secara profesional Each report will be handled professionally in accordance
sesuai prosedur yang berlaku. Dalam 3 tahun terakhir, tidak with applicable procedures. In the past 3 years, there
terdapat laporan pengaduan terkait ketenagakerjaan yang were no reports of complaints on employment received
diterima oleh Bank. by the Bank.
Rencana Strategi Pengembangan SDM Tahun 2025 HR Development Strategy Plan for 2025
Dalam rangka mendorong pertumbuhan bisnis pada tahun To promote business growth in 2025, Bank Ganesha
2025, Bank Ganesha merumuskan strategi pengembangan formulates human resource development strategies by
sumber daya manusia dengan melakukan langkah-langkah taking the following measures:
berikut:
1. Rekrutmen Strategis 1. Strategic Recruitment
Melakukan proses seleksi yang ketat untuk merekrut Conducting strict selection process to recruit candidates
kandidat dengan integritas tinggi, tidak hanya with high integrity, not only based on technical skills,
berdasarkan keterampilan teknis, tetapi juga etika kerja but also strong work ethics.
yang kuat.
2. Pengembangan Keterampilan 2. Skills Development
Menyusun program pelatihan yang sesuai dengan Preparing training programs according to organizational
kebutuhan organisasi, mencakup layanan pelanggan, needs, including customer service, risk management,
manajemen risiko, teknologi, dan kepatuhan regulasi, agar technology, and regulatory compliance, so that
karyawan siap menghadapi perubahan dan tantangan. employees are ready to face changes and challenges.
3. Kepemimpinan dan Kaderisasi 3. Leadership and Cadre Development
Menyelenggarakan pelatihan kepemimpinan dan Organizing leadership and soft skills training such
soft skills seperti komunikasi, analytical thinking, dan as communication, analytical thinking, and decision
decision making guna mempersiapkan pemimpin masa making to prepare future leaders and maintain
depan dan menjaga keberlanjutan organisasi. organizational sustainability.
4. Penguatan Komunikasi 4. Strengthening Communication
Meningkatkan komunikasi antara manajemen dan Improving communication between management and
karyawan untuk membangun kesamaan visi, kepercayaan, employees to build shared vision, trust, and synergy in
dan sinergi dalam pencapaian rencana bisnis. achieving business plans.
5. Evaluasi Kinerja yang Adil 5. Fair Performance Evaluation
Melaksanakan penilaian kinerja yang objektif, tidak Carrying out objective performance assessments,
hanya menilai hasil, tetapi juga proses dan kontribusi not only assessing results, but also processes and
terhadap tujuan strategis, sekaligus menjadi dasar contributions to strategic goals, as well as becoming the
pengembangan karier dan dapat memotivasi basis for career development that can motivate career
pengembangkan karier. development.
6. Pembentukan Budaya Kerja Positif 6. Establishing Positive Work Culture
Mendorong terciptanya budaya kerja yang kolaboratif, Encouraging the creation of a collaborative work culture,
adaptif terhadap perubahan, serta mendukung percepatan adaptive to changes, and supporting the acceleration of
transformasi digital dalam proses kerja dan layanan. digital transformation in work processes and services.
Kontribusi terhadap Masyarakat Contribution to Society
Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Local Cmmunities
Secara keseluruhan, operasional Bank tidak memberikan In all, the Bank’s operations have no negative impact on
dampak negatif bagi masyarakat. Sebaliknya, kehadiran the community. On the contrary, the presence of banking
produk perbankan dan program tanggung jawab sosial products and corporate social responsibility programs
perusahaan memberikan kontribusi positif yang signifikan. makes significant positive contributions. One of concrete
Salah satu manfaat nyata yang dirasakan masyarakat di benefits felt by the community around the Bank is
sekitar Bank adalah terciptanya peluang kerja melalui the creation of employment opportunities through
proses rekrutmen yang dilakukan oleh Bank Ganesha. recruitment process carried out by Bank Ganesha.
Hal ini tidak hanya membantu meningkatkan perekonomian This matter not only helps improve the local economy,
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lokal, tetapi juga mendukung pengembangan sumber daya but also supports the development of human resources in
manusia di lingkungan sekitar. the surrounding environment.
Keberadaan Bank Ganesha juga membawa dampak The presence of Bank Ganesha also has a significant
positif yang signifikan bagi masyarakat setempat. Selain positive impact on the local community. In addition to
menciptakan lapangan kerja, Bank juga memberikan creating jobs, the Bank also provides opportunities for
peluang bagi pelaku usaha lokal untuk menjadi pemasok local business players to become suppliers of goods and
barang dan jasa yang dibutuhkan. Hal tersebut tidak hanya services needed. This matter not only drives local economic
mendorong pertumbuhan ekonomi lokal, tetapi juga growth, but also give contribution to increase the living
berkontribusi pada peningkatan taraf hidup masyarakat. standard of the community. More than that, Bank Ganesha
Lebih dari itu, Bank Ganesha menunjukkan komitmennya shows its commitment to community welfare through
terhadap kesejahteraan masyarakat melalui berbagai various corporate social responsibility programs, which
program tanggung jawab sosial perusahaan, yang dirancang are designed to provide concrete and sustainable benefits.
untuk memberikan manfaat nyata dan berkelanjutan.
Penggunaan Tenaga Kerja Lokal Use of Local Labor
Bank Ganesha memberdayakan masyarakat lokal Bank Ganesha empowers local communities by providing
dengan menyediakan peluang kerja sesuai kebutuhan employment opportunities according to needs and
dan peraturan yang berlaku. Melalui penggunaan tenaga applicable regulations. Through the use of local labor,
kerja lokal, Bank berkontribusi terhadap pertumbuhan the Bank gives contribution to economic growth and
ekonomi serta meningkatkan kesejahteraan masyarakat improves local community welfare. As the number of
setempat. Seiring dengan bertambahnya jumlah karyawan employees increases every year, the proportion of local
setiap tahun, proporsi tenaga kerja lokal terus meningkat, labors continues to increase, reflecting Bank Ganesha’s
mencerminkan dedikasi Bank Ganesha dalam menciptakan dedication to creating a sustainable positive impact on
dampak positif yang berkelanjutan bagi komunitas di the communities around its operational areas.
sekitar wilayah operasional.
Program Pengembangan dan Pemberdayaan Community Development and Empowerment
Masyarakat Program
Bank Ganesha aktif melaksanakan program tanggung jawab Bank Ganesha actively implements social responsibility
sosial sebagai wujud kepedulian terhadap pengembangan programs as a form of concern for developing and
dan pemberdayaan masyarakat sekitar. Program yang empowering the surrounding communities. The program
dilaksanakan meliputi kegiatan memberikan edukasi implemented includes activities to provide financial
keuangan untuk meningkatkan pemahaman masyarakat education to improve community understanding on
tentang pengelolaan keuangan, melibatkan komunitas financial management, involve community in various
dalam berbagai aktivitas Bank, memberikan bantuan Bank activities, provide assistance to those in need, and
kepada pihak yang membutuhkan, serta menjalankan carry out other initiatives that have a positive impact.
inisiatif lain yang berdampak positif. Berikut penjelasan Further explanation of every activity carried out is
lebih lanjut mengenai setiap kegiatan yang dilakukan: as follows:
Tanggal Kegiatan Pengembangan dan Pemberdayaan Masyarakat Penyelenggara
Date Community Development and Empowerment Activity Organizer
2024
Kerja Sama dengan Komunitas atau Lembaga Nirlaba Terdaftar
Cooperation with Registered Communities or Non-Profit Institutions
N/A N/A N/A
Penyaluran Langsung kepada Masyarakat atau Melalui Komunitas atau Lembaga Nirlaba Tidak Terdaftar
Direct Distribution to Community or Through Unregistered Communities or Non-Profit Institutions
1 April 2024 Membagikan kebutuhan pokok kepada kaum duafa dalam kegiatan bertema Bank dan Pengurus Masjid Jami
“Berbagi Kebahagiaan di Bulan Suci Ramadan 1445 H Bersama Bank Ganesha”. An-Nur Taman Sari Jakarta Barat
April 1, 2024 Distributing basic necessities to the underprivileged in activities with theme The Bank and the Management of Jami
“Sharing Happiness in the Holy Month of Ramadhan 1445 H with Bank Ganesha”. An-Nur Mosque, Taman Sari, West Jakarta
2 April 2024 Membagikan bingkisan paket sembako kepada pegawai outsourcing dalam Bank Ganesha
rangka Idulfitri 1445 H.
April 2, 2024 Distributing staple food packages to outsourcing employees in commemoration
of Eid al-Fitr 1445 H.
PT Bank Ganesha Tbk
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Tanggal Kegiatan Pengembangan dan Pemberdayaan Masyarakat Penyelenggara
Date Community Development and Empowerment Activity Organizer
16 Oktober 2024 Memberikan donasi pembelian karpet Masjid Taman Firdaus Masjid Taman Firdaus Wisma Hayam Wuruk
October 16, 2024 Providing donations for the purchase of carpets for Taman Firdaus Mosque Taman Firdaus Mosque of Wisma Hayam
Wuruk
14 November 2024 Memberikan tali kasih dan pemeriksaan kesehatan bagi Gen 1 Paguyuban MAS TRIP Jawa Timur
November 14, 2024 Providing gesture of goodwill and health check for Gen 1 Paguyuban MAS TRIP in East Java
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan
Rp72.750.000,-
Total Activity Costs
2023
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan
Rp55.491.500,-
Total Activity Costs
2022
Total Kegiatan 9 kegiatan
Total Activities 9 activities
Total Biaya Kegiatan
Rp100.952.000,-
Total Activity Costs
Literasi dan Inklusi Keuangan Financial Literacy and Inclusion
Bank Ganesha mendukung inklusi keuangan dengan Bank Ganesha supports financial inclusion by increasing
meningkatkan literasi masyarakat tentang layanan perbankan, public literacy about banking services, in accordance with
sesuai Peraturan Otoritas Jasa Keuangan No. 3 Tahun 2023 t Financial Services Authority Regulation No. 3 of 2023 on
entang Peningkatan Literasi dan Inklusi Keuangan di Enhancing Financial Literacy and Inclusion in the Financial
Sektor Jasa Keuangan bagi Konsumen dan Masyarakat dan Services Sector for Consumers and the Communities and
Undang-Undang No. 4 Tahun 2023 tentang Pengembangan Law No. 4 of 2023 on Development and Strengthening of
dan Penguatan Sektor Keuangan. Program ini bertujuan Financial Sector. This program aims to help the community
membantu masyarakat memahami dan memanfaatkan understand and utilize banking products optimally, support
produk perbankan secara optimal, mendukung pertumbuhan inclusive economic growth, and increase welfare and
ekonomi inklusif, serta meningkatkan kesejahteraan dan social justice.
keadilan sosial.
Pada tahun 2024, kegiatan literasi dan inklusi keuangan In 2024, the Bank’s financial literacy and inclusion activities
yang dilakukan Bank sebagai berikut. were as follows.
KALEIDOSKOP LITERASI DAN INKLUSI KEUANGAN
Financial Literacy and Inclusion Kaleidoscope
April
Promo HUT Bank Ganesha untuk Mendukung Inklusi Keuangan
Bank Ganesha Anniversary Promo to Support Financial Inclusion
Dalam rangka memeriahkan ulang tahun Bank Ganesha, berbagai promo spesial dihadirkan
sepanjang April 2024. Mulai dari promo deposito, cashback, diskon, hingga hadiah voucher
dan merchandise menarik.
In celebrating Bank Ganesha’s birthday, various special promos were presented throughout
April 2024. Starting from deposit promos, cashback, discount, to attractive voucher and
merchandise prizes.
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Mei / May
Literasi Digital Bank Ganesha: Waspadai Kejahatan Online
Digital Literacy at Bank Ganesha: Beware of Online Crime
Sebagai bentuk perlindungan terhadap nasabah, Bank Ganesha mengajak seluruh
masyarakat untuk lebih waspada terhadap kejahatan digital. Hindari membagikan
data pribadi seperti password, PIN, SMS OTP, dan informasi sensitif lainnya. Jangan
sembarangan mengklik tautan dari sumber tidak dikenal, termasuk link phishing atau APK
bodong. Waspadai juga permintaan data pribadi atau transfer dana dari pihak yang tidak
dikenal. Demi keamanan transaksi, selalu ubah PIN/password secara berkala dan hindari
penggunaan wifi umum saat mengakses layanan keuangan.
As a form of protection for customers, Bank Ganesha invites the entire community to be
more vigilant against digital crime. Avoid sharing personal data such as passwords, PINs,
SMS OTPs, and other sensitive information. Do not carelessly click on links from unknown
sources, including phishing links or fake applications. Also be aware of requests for personal
data or fund transfers from unknown parties. For transaction security, always change your
PIN/password regularly and avoid using public wifi when accessing financial services.
Juni / June
Literasi Keuangan Bank Goes to School
Financial Literacy of Bank Goes to School
Pada 14 Juni 2024, Bank Ganesha mengadakan kegiatan “Bank Goes to School” di
SD Sumbangsih yang berlokasi di Grogol, Jakarta Barat. Dalam acara yang diikuti oleh
82 pelajar kelas SD ini, Bank Ganesha memberikan edukasi keuangan tentang manfaat
dan pentingnya budaya menabung sejak dini untuk para pelajar. Dengan rangkaian
acara dan program menabung yang ada, diharapkan dapat meningkatkan literasi
keuangan kepada pelajar yang mengikuti acara serta memberikan manfaat nyata
dari menabung. Bank Goes To School merupakan bagian dari implementasi program
Satu Rekening Satu Pelajar (KEJAR) yang diserukan oleh Otoritas Jasa Keuangan
untuk meningkatkan minat pelajar terhadap budaya menabung.
On June 14, 2024, Bank Ganesha held “Bank Goes to School” activity at Sumbangsih
Elementary School located in Grogol, West Jakarta. In the event attended by 82 elementary
school students, Bank Ganesha provided financial education about the benefits and
importance of culture of savings early for students. The existing series of events and
savings programs are expected to increase financial literacy among students attending
the events and provide concrete benefits from saving. Bank Goes To School is part of
the implementation of One Account One Student (KEJAR) program called out by
the Financial Services Authority to increase students’ interest in the culture of saving.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Juli / July
Literasi Digital Bank Ganesha: Waspadai Modus Penipuan Keuangan
Digital Literacy at Bank Ganesha: Beware of Financial Fraud Scheme
Bank Ganesha mengimbau seluruh nasabah untuk mengenali berbagai modus
penipuan keuangan yang kerap terjadi, seperti pengiriman file APK bodong melalui
WhatsApp, penipuan berkedok salah transfer dari pinjaman online, penawaran kerja
palsu, hingga penyamaran oknum sebagai lembaga resmi. Nasabah diingatkan untuk
selalu menjaga data pribadi dan tidak mentransfer dana ke pihak yang tidak jelas
demi menghindari risiko kerugian.
Bank Ganesha urges all customers to recognize various modes of financial fraud that often
occur, such as sending fake APK files via WhatsApp, fraud under the guise of wrong transfers
from online loans, fake job offers, to impersonating individuals as official institutions.
Customers are reminded to always protect their personal data and not transfer funds to
unclear parties to avoid the risk of loss.
Agustus / August
Literasi Digital Bank Ganesha: Waspadai Bahaya Judi Online dan Jual Beli Rekening
Pribadi
Digital Literacy at Bank Ganesha: Beware of the Dangers of Online Gambling and Sale and
Purchase of Personal Accounts
Sebagai bentuk edukasi keuangan, Bank Ganesha mengajak nmasabah untuk lebih
waspada terhadap bahaya judi online serta praktik jual beli rekening pribadi yang marak
terjadi. Aktivitas ini berisiko menimbulkan kecanduan, gangguan mental, penurunan kondisi
ekonomi, hingga terlibat masalah hukum. Selain itu, penyalahgunaan rekening dapat
berujung pada pemblokiran dan sanksi dari otoritas. Bank Ganesha juga mengingatkan
agar nasabah tidak membagikan data pribadi seperti PIN, password, atau kode OTP demi
menjaga keamanan transaksi dan data perbankan.
As a form of financial education, Bank Ganesha invites customers to be more aware of
the dangers of online gambling and the practice of sale and purchase of personal accounts
that are rampant. This activity carries the risk of causing addiction, mental disorders,
declining economic conditions, and even being involved in legal problems. In addition,
misuse of accounts can result in blocking and sanctions from the authorities. Bank Ganesha
also reminds customers not to share personal data such as PINs, passwords, or OTP codes
to maintain the security of transactions and banking data.
Oktober / October
Promo Bulan Inklusi Keuangan
Promo of Financial Inclusion Month
Dalam rangka menyambut Bulan Inklusi Keuangan sekaligus mendukung Gerakan Nasional
Cerdas Keuangan (GENCARKAN), Bank Ganesha menghadirkan berbagai promo menarik
selama periode Oktober 2024. Promo mencakup hadiah merchandise, voucher, dan diskon.
In welcoming Financial Inclusion Month and supporting the National Financial Intelligence
Movement (GENCARKAN), Bank Ganesha presented various attractive promos during
the period of October 2024. The promos include merchandise prizes, vouchers, and
discounts.
PT Bank Ganesha Tbk
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Oktober / October
Kegiatan Literasi Quiz Cerdas Keuangan 2024
Literacy Activity Cerdas Keuangan Quiz in 2024
Dalam rangka meningkatkan literasi keuangan masyarakat, Bank Ganesha menyelenggarakan
"Quiz Cerdas Keuangan" yang berlangsung pada 15–25 Oktober 2024. Peserta berkesempatan
memenangkan total hadiah sebesar Rp4,8 juta.
In improving public financial literacy, Bank Ganesha held a “Smart Financial Quiz”, took
place on October 15-25, 2024. Participants had the opportunity to win a total prize of
Rp4.8 million.
Sarana Pengaduan Masyarakat Community Complaint Channel
Pada tahun 2024, Bank belum memiliki sarana khusus untuk In 2024, the Bank did not yet have specific facility for
pengaduan terkait kegiatan sosial yang dilaksanakan. Namun complaints related to social activities carried out.
demikian, Bank tetap berkomitmen menjaga transparansi Nevertheless, the Bank remains committed to maintaining
dan menerima masukan masyarakat dalam pelaksanaan transparency and accepting public input in social programs
program sosial. Adapun informasi jumlah pengaduan implementation. Information on the number of public
masyarakat terkait kegiatan sosial sebagai berikut: complaints related to social activities is as follows:
2024 2023 2022
Sedang
Jumlah Jumlah Jumlah
Uraian Ditindak- Description
Keluhan Selesai Keluhan Selesai Keluhan Selesai
lanjuti
Number of Settled Number of Settled Number of Settled
On Follow
Complaints Complaints Complaints
Up
Sistem Layanan Financial Information
19 19 - 7 7 1 1
Informasi Keuangan Service System
Perilaku Petugas Behavior of Collection
3 3 - - - - -
Penagihan Officer
Fraud Eksternal External Fraud (Fraud,
(Penipuan, Pembobolan Account Hacking,
1 1 - - - 1 1
Rekening, Skimming, Skimming, and
dan Cyber Crime) Cyber Crime)
Jumlah Tagihan/ Total Bills/
1 1 - - - - -
Sanggahan Transaksi Transaction Disclaimers
Total 24 24 - 7 7 2 2 Total
PT Bank Ganesha Tbk
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Pengelolaan Hubungan dengan Relationship Management with
Mitra Usaha Business Partners
Hubungan dengan Pemasok Relationship with Suppliers
Perseroan berkomitmen untuk menjalin kemitraan The Company is committed to establishing transparent
yang transparan dan saling menguntungkan dengan and mutually profitable partnerships with every supplier.
setiap pemasok. Hubungan kemitraan didasarkan pada The partnership relationship is based on clear agreement
kesepakatan yang jelas melalui kontrak kerja yang telah through the work contract collectively formulated. In its
dirumuskan bersama. Dalam pelaksanaannya, Bank Ganesha implementation, Bank Ganesha always prioritizes the main
selalu mengedepankan prinsip-prinsip utama berikut: principles as follows:
1. Melakukan proses seleksi pemasok secara adil dan 1. Carry out a fair supplier selection process that is free
bebas dari praktik korupsi, kolusi, serta nepotisme; from corruption, collusion, and nepotism;
2. Mematuhi seluruh ketentuan yang telah disepakati 2. Comply with all provisions mutually agreed upon in
bersama dalam kontrak kerja sama; cooperation contract;
3. Melakukan evaluasi kinerja secara berkala bersama 3. Conduct periodic performance evaluations with suppliers;
pemasok; dan and
4. Menjamin kesehatan serta keselamatan kerja para 4. Ensure suppliers’ health and safety in the Bank’s
pemasok di wilayah operasional Bank. operational areas.
Sebagai bagian dari dukungan terhadap pertumbuhan As part of the support to local economic growth,
ekonomi lokal, Perseroan melibatkan pemasok lokal. Pemasok the Company involves local suppliers. These local suppliers
lokal tersebut merupakan mitra kerja yang berdomisili di are partners domiciled in the same area as the Bank’s
wilayah yang sama dengan lokasi operasional Bank. operational location.
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MEWUJUDKAN KEPEDULIAN TERHADAP LINGKUNGAN HIDUP
Realizing Concern for the Environment
Pembiayaan dengan Pertimbangan Financing with Environmental
Aspek Lingkungan Hidup Aspect Consideration
Sebagai bagian dari komitmen terhadap keberlanjutan, Bank As part of sustainability commitment, the Bank integrates
mengintegrasikan aspek lingkungan dalam pengelolaan environmental aspects into the management of banking
produk dan layanan perbankan. Bank menawarkan fasilitas products and services. The Bank offers loan facilities that
kredit yang tidak hanya mendukung pertumbuhan usaha not only support customer business growth but also ensure
nasabah tetapi juga memastikan kepatuhan terhadap prinsip- compliance with the principles of responsible environmental
prinsip pengelolaan lingkungan yang bertanggung jawab. management.
Bank menetapkan kebijakan ketat, terutama bagi debitur The Bank sets strict policies, particularly for debtors and
dan calon debitur yang menjalankan kegiatan usaha yang prospective debtors with business activities that have
berdampak langsung pada lingkungan atau mengurangi a direct impact on the environment or reduce natural
sumber daya alam. Calon nasabah diwajibkan untuk resources. Prospective customers are required to submit
menyerahkan dokumen Analisis Mengenai Dampak Environmental Impact Analysis (AMDAL) document as one
Lingkungan (AMDAL) sebagai salah satu persyaratan utama of the main requirements in the loan application process.
dalam proses pengajuan kredit. Hal ini bertujuan untuk This aims to ensure that prospective customers’ business
memastikan bahwa aktivitas usaha calon nasabah dikelola activities are managed sustainably and do not harm
secara berkelanjutan dan tidak merugikan lingkungan. the environment.
Data penyaluran kredit berbasis lingkungan dan sosial Data on environmental and social-based lending is concrete
menjadi bukti nyata dari komitmen terhadap keberlanjutan. evidence of the commitment to sustainability. Information
Adapun informasi jumlah penyaluran kredit Bank yang on the amount of Bank lending with due observance of
mempertimbangkan aspek lingkungan hidup dan sosial environmental and social aspects is as follows:
sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah)
2024 2023 2022
Sektor Lapangan Usaha Business Sector
Rp Rp Rp
Usaha Mikro, Kecil, dan Menengah (UMKM) 744.590 590.204 502.384 Micro, Small, and Medium Enterprises (MSMEs)
Pengelolaan Sumber Daya Alam Hayati dan
- 41.086 - Management of Biodiversity and Sustainable Land Use
Penggunaan Lahan yang Berkelanjutan
Transportasi Ramah Lingkungan - 150 - Environmentally Friendly Transportation
Kegiatan Usaha dan/atau Kegiatan Lain yang Business Activities and/or Other Environmentally
- 40.291 -
Berwawasan Lingkungan Lainnya Friendly Activities
Penggunaan Material yang Use of Environmentally
Ramah Lingkungan Friendly Materials
Operasional Bank Ganesha secara umum tidak memerlukan Bank Ganesha’s operations generally do not require
banyak bahan baku, kecuali untuk kebutuhan administrasi a lot of raw materials, except for administrative and office
dan perkantoran. Namun, Bank tetap berkomitmen untuk needs. However, the Bank remains committed to using
menggunakan material yang ramah lingkungan dalam environmentally friendly materials in every activity.
setiap aktivitas. Bank juga mengedukasi dan mendorong The Bank also educates and encourages all employees
seluruh karyawan untuk mengurangi penggunaan material to reduce the use of single-use materials unable to
sekali pakai yang tidak dapat didaur ulang sebagai bagian be recycled, as an effort to reduce the waste volume
dari upaya mengurangi volume sampah yang berakhir di ended up in landfills.
tempat pembuangan akhir.
PT Bank Ganesha Tbk
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Sebagai dukungan terhadap kampanye ramah lingkungan, In support of the environmentally friendly campaign,
Bank melaksanakan berbagai program yang dirancang the Bank implements various programs designed to raise
untuk meningkatkan kesadaran dan mengoptimalkan awareness and optimize the use of resources responsibly,
penggunaan sumber daya secara bertanggung jawab yang outlined as follows:
diuraikan sebagai berikut:
Program Penerapan
Program Implementation
Penghematan atau pengurangan penggunaan Mengganti penyediaan air minum kemasan dengan menyediakan gelas/tumbler, pemakaian kertas
sampah plastik dan/atau kertas bekas sesuai kebutuhan, dan memaksimalkan penyimpanan dokumen dalam bentuk soft copy.
Saving or reducing the use of plastic and/or Replacing bottled drinking water with glasses/tumblers, using used paper as needed, and maximizing
paper waste document storage in soft copy form.
Penggunaan kantong/goodie bag ramah Menggunakan program kantong/goodie bag ramah lingkungan dalam berbagai kegiatan acara maupun
lingkungan sebagai merchandise/barang promosi ke nasabah.
Using eco-friendly goodie bags Using environmentally friendly goodie bag programs in various events and as merchandise/promotional
items to customers.
Pembuatan kampanye melalui poster/e-mail Melakukan kampanye secara rutin.
terkait dengan upaya pelestarian lingkungan
Creating campaigns through posters/e-mail Carrying out regular campaigns.
related to environmental conservation efforts
Penerapan budaya Ringkas, Rapi, Resik, Rawat, Menerapkan budaya 5R dalam lingkungan kerja, meliputi:
Rajin (5R) • Ringkas (memilah antara barang yang diperlukan dengan yang tidak diperlukan);
• Rapi (menata barang yang diperlukan pada tempat yang memudahkan untuk segera mengambil
barang tersebut);
• Resik (menjaga lingkungan kerja dan seluruh barang dalam keadaan baik dan bersih);
• Rawat (memelihara lingkungan yang sudah bersih dan rapi sepanjang waktu); dan
• Rajin (membuat ringkas, rapi, resik, rawat sebelumnya di atas menjadi suatu kebiasaan untuk
pengembangan yang berkelanjutan).
Implementation of Concise, Neat, Clean, Implementings a 5R culture in the work environment, including:
Caring, Diligent (5R) culture • Concise (sort between necessary and unnecessary items);
• Neat (organize the items needed in a place that makes it easy to immediately pick up the item);
• Clean (keep the work environment and all items in a good and clean condition);
• Caring (maintain a clean and tidy environment at all times); and
• Diligent (make concise, neat, clean, caring above a habit for sustainable development).
Penggunaan Energi Energy Use
Bank Ganesha memanfaatkan 2 jenis sumber energi untuk Bank Ganesha utilizes 2 types of energy sources to
mendukung kegiatan operasional, yaitu listrik dan bahan support its operational activities, namely electricity and
bakar minyak. Listrik digunakan untuk menjalankan fuel oil. Electricity is used to run electronic equipment,
peralatan elektronik, pendingin ruangan, penerangan, serta air conditioners, lighting, and elevators. Meanwhile, fuel
lift. Sementara itu, bahan bakar minyak dimanfaatkan untuk oil is utilized for operational vehicles. To support energy
kendaraan operasional. Untuk mendukung efisiensi energi, efficiency, the Bank implements several measures,
Bank menerapkan beberapa langkah, di antaranya: among others:
1. Mematikan lampu dan perangkat elektronik saat tidak 1. Turn off lights and electronic devices when not in use;
digunakan;
2. Mengganti lampu dengan jenis light emitting diode 2. Replace lamps with more energy-efficient light emitting
(LED) yang lebih hemat energi; diodes (LEDs);
3. Mencatat pembelian bahan bakar minyak untuk setiap 3. Record fuel purchase for every operational vehicle,
kendaraan operasional, sehingga konsumsi dapat so that consumption can be analyzed and adjusted
dianalisis dan disesuaikan dengan rute perjalanan; dan according to trip routes; and
4. Mengurangi rapat tatap muka dan beralih ke rapat daring 4. Reduce face-to-face meetings and switch to online
untuk menekan penggunaan bahan bakar kendaraan. meetings to reduce the use of fuel for vehicle.
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Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Used
Jumlah dan intensitas penggunaan energi Bank selama The amount and intensity of the Bank’s energy use over
3 tahun terakhir ditunjukkan sebagai berikut: the past 3 years are shown as follows:
Satuan 2024 2023 2022
Uraian Description
Unit
Penggunaan Listrik secara Langsung kWh 646.481 740.323 688.737 Direct Electricity Use
Penggunaan Listrik secara
kWh 0 0 0 Indirect Electricity Use
Tidak Langsung
kWh 646.481 740.323 688.737
Total Penggunaan Listrik Total Electricity Use
gigajoule 2.327,33 2.665,16 2.479,45
liter 51.137 8.312 11.054
Total Penggunaan Bahan Bakar Minyak Total Fuel Oil Use
gigajoule 1.748,89 334,13 444,34
Total Penggunaan Energi gigajoule 4.076,22 2.999,29 2.923,80 Total Energy Use
jutaan Rupiah
Pendapatan Bunga 723.199 592.752 433.413 Interest Income
million Rupiah
Intensitas Penggunaan Energi Terhadap gigajoule/jutaan Rupiah
0,00564 0,00506 0,00675 Energy Use Intensity to Interest Income
Pendapatan Bunga gigajoule/million Rupiah
Efisiensi Penggunaan Energi Terhadap gigajoule/jutaan Rupiah
0,00058 0,00169 0,00234 Energy Use Efficiency to Interest Income
Pendapatan Bunga gigajoule/million Rupiah
Penggunaan Energi Terbarukan Renewable Energy Use
Saat ini, Bank belum memanfaatkan energi terbarukan. Meski At present, the Bank has not utilized renewable energy.
demikian, upaya peningkatan efisiensi energi terus menjadi Nevertheless, efforts to improve energy efficiency continue
prioritas dalam pengelolaan operasional. Ke depan, Bank to be the priority in operational management. Going
berkomitmen untuk mengeksplorasi potensi penggunaan forward, the Bank is committed to exploring the potential
energi bersih dan berkelanjutan sebagai bagian dari langkah use of clean and sustainable energy as part of its move
menuju masa depan yang lebih ramah lingkungan. towards a more environmentally friendly future.
Pengendalian Emisi Emission Control
Bank Ganesha menghasilkan emisi gas rumah kaca (GRK) Bank Ganesha generates greenhouse gas (GHG) emissions
sebagai akibat dari penggunaan energi. Untuk menilai as a result of energy use. To assess its impact on
dampaknya terhadap lingkungan, Bank secara rutin the environment, the Bank regularly measures emissions, so
melakukan pengukuran emisi, sehingga dapat mengambil as to take measures to reduce its negative impacts. Some
langkah-langkah untuk mengurangi dampak negatifnya. initiatives taken by the Bank to reduce emissions include:
Beberapa inisiatif yang dilakukan Bank untuk mengurangi
emisi meliputi:
1. Menanam pohon dan tanaman hias di berbagai area 1. Planting trees and ornamental plants in various areas
Bank untuk meningkatkan produksi oksigen, menyerap of the Bank to increase oxygen production, absorb dust,
debu, serta mengurangi kebisingan; and reduce noise;
2. Mendorong karyawan untuk menggunakan transportasi 2. Encouraging employees to use public transportation,
umum, seperti bus atau angkutan umum lainnya; such as buses or other public transportation;
3. Mengoptimalkan penggunaan kendaraan, termasuk 3. Optimizing vehicle use, including for employees who do
bagi karyawan yang melakukan perjalanan dinas ke luar business trips out of town, to be more efficient.
kota, agar lebih efisien.
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Jumlah dan Intensitas Emisi yang Dihasilkan Amount and Intensity of Generated Emissions
Jumlah dan intensitas emisi yang dihasilkan Bank Ganesha The amount and intensity of emissions generated by
selama 3 tahun terakhir ditunjukkan sebagai berikut: Bank Ganesha over the past 3 years are shown as follows:
Satuan 2024 2023 2022
Uraian Description
Unit
Listrik TonCO2eq 607,69 695,90 647,41 Electricity
Bahan Bakar Minyak TonCO2eq 137,83 22,40 29,79 Fuel Oil
Total Emisi TonCO2eq 745,52 718,30 677,20 Total Emissions
jutaan Rupiah
Pendapatan Bunga 723.199 592.752 433.413 Interest Income
million Rupiah
Intensitas Emisi terhadap Pendapatan TonCO2eq/jutaan Rupiah
0,00103 0,00121 0,00156 Emission Intensity to Interest Income
Bunga TonCO2eq/million Rupiah
Efisiensi Emisi terhadap Pendapatan TonCO2eq/jutaan Rupiah
0.00018 0,00035 0,00066 Emission Efficiency to Interest Income
Bunga TonCO2eq/million Rupiah
Komitmen Untuk Mengurangi Emisi Gas Commitment to Reduce Greenhouse Gas
Rumah Kaca Emissions
Bank Ganesha berkomitmen untuk mendukung upaya Bank Ganesha is committed to supporting global efforts
global dalam mengurangi emisi GRK sebagai bagian dari to reduce GHG emissions as part of its environmental
tanggung jawab lingkungan dan keberlanjutan. Komitmen responsibility and sustainability. This commitment is
ini diwujudkan melalui penerapan kebijakan dan langkah realized through policies and strategic steps implementation
strategis untuk mengelola dampak operasional Bank to manage the impact of the Bank’s operations on climate
terhadap perubahan iklim. change.
Beberapa langkah nyata yang telah dilakukan Bank meliputi Some of the concrete steps taken by the Bank include energy
efisiensi energi di kantor-kantor operasional, penggunaan efficiency in operational offices, use of environmentally
teknologi ramah lingkungan, optimalisasi sistem digital friendly technology, optimization of digital systems to reduce
untuk mengurangi konsumsi kertas, serta edukasi internal paper consumption, and internal education to increase
untuk meningkatkan kesadaran karyawan akan pentingnya employee awareness on the importance of reducing carbon
pengurangan jejak karbon. footprint.
Meskipun Bank belum memliki kontribusi secara langsung, Though the Bank has not made any direct contribution,
namun Bank tetap termotivasi untuk terus meningkatkan the Bank remains motivated to continue to increase its
kontribusi dalam menjaga kelestarian lingkungan dan contribution in preserving the environment and supporting
mendukung transisi menuju ekonomi rendah karbon. the transition to a low-carbon economy.
Penggunaan Air Water Use
Bank Ganesha berupaya untuk menjalankan operasional Bank Ganesha strives to run environmentally friendly
yang ramah lingkungan, termasuk dalam pengelolaan operations, including in the management of water
sumber daya air. Bank menggunakan air dari Perusahaan resources. The Bank uses water from the Regional
Daerah Air Minum (PDAM) untuk mendukung kebutuhan Drinking Water Company (PDAM) to support office needs,
kantor, seperti sanitasi dan aktivitas harian lainnya. such as sanitation and other day-to-day activities.
Guna memastikan penggunaan air yang efisien, Bank To ensure efficient water use, the Bank implements various
menerapkan berbagai langkah strategis, di antaranya: strategic steps, including:
1. Memanfaatkan teknologi hemat air, seperti sensor keran 1. Utilizing water-saving technology, such as automatic
otomatis untuk mengurangi pemborosan; tap sensor to reduce waste;
2. Meningkatkan kesadaran karyawan akan pentingnya 2. Increasing employee awareness on the importance
menghemat air melalui kampanye internal, seperti of saving water through internal campaigns, such
pemasangan poster dan pemberian imbauan di area as installing posters and providing warnings in water
sumber air (keran air); dan source areas (water taps); and
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3. Melakukan pemeliharaan berkala, termasuk pemeriksaan 3. Conducting regular maintenance, including checking
kondisi keran, shower, toilet, dan meteran air untuk the condition of taps, showers, toilets, and water meters
mencegah kebocoran dan meminimalkan pemborosan air. to prevent leaks and minimize water waste.
Berikut informasi terkait penggunaan air Bank selama The following is information on the Bank’s water use over
3 tahun terakhir: the past 3 years:
Satuan 2024 2023 2022
Uraian Description
Unit
Air m3 9.627 9.827 9.089 Water
jutaan Rupiah
Pendapatan Bunga 723.199 592.752 433.413 Interest Income
million Rupiah
Intensitas Penggunaan Air Terhadap m3/jutaan Rupiah
0,01331 0,01658 0,02097 Intensity of Water Use on Interest Income
Pendapatan Bunga m3/million Rupiah
Efisiensi Penggunaan Air Terhadap m3/jutaan Rupiah
0,00327 0,00439 0,00452 Efficiency of Water Use on Interest Income
Pendapatan Bunga m3/million Rupiah
Keanekaragaman Hayati Biodiversity
Bank Ganesha terus berkontribusi dalam mendukung Bank Ganesha continuously gives contribution to
kelestarian lingkungan dengan berfokus pada supporting environmental sustainability by focusing on
pengembangan ruang terbuka hijau di area sekitar developing green open spaces in area around the office.
kantor. Bank melakukan inisiatif seperti penempatan The Bank carries out initiatives such as placing ornamental
tanaman hias di sekitar kantor serta kolaborasi erat plants around offices and closely cooperating with building
dengan pengelola gedung untuk menciptakan lingkungan managers to create a green and beautiful work environment.
kerja yang hijau dan asri. Sebagai bagian dari komitmen As part of its commitment to sustainability, Bank Ganesha
terhadap keberlanjutan, Bank Ganesha juga melakukan also consistently plants and maintains the plants to support
penanaman dan pemeliharaan tanaman secara konsisten biodiversity. Furthermore, the Bank ensures that its offices
guna mendukung keanekaragaman hayati. Selain itu, Bank located outside of protected areas or areas with high
memastikan bahwa lokasi kantor berada di luar kawasan biodiversity, so that it does not have a significant impact on
lindung atau area dengan keanekaragaman hayati tinggi, protected flora and fauna.
sehingga tidak memberikan dampak signifikan terhadap
flora dan fauna yang dilindungi.
Pengelolaan Limbah Waste Management
Sebagai wujud tanggung jawab terhadap lingkungan, As the manifestation of environmental responsibility, Bank
Bank Ganesha berupaya mengurangi dampak lingkungan Ganesha strives to reduce the environmental impact of its
dari kegiatan operasional dengan menerapkan prinsip operational activities by implementing 3R (reduce, reuse,
3R (reduce, reuse, recycle). Upaya ini difokuskan pada recycle) principles. This effort is focused on managing
pengelolaan limbah domestik, terutama limbah kertas, domestic waste, particularly paper waste, which is the main
yang menjadi jenis limbah utama yang dihasilkan Bank. type of waste generated by the Bank.
Bank juga memastikan bahwa kegiatan operasional tidak The Bank also ensures that the operational activities do not
menghasilkan limbah yang termasuk dalam kategori generate waste included in category of hazardous and toxic
bahan berbahaya dan beracun (B3). Untuk pengelolaan materials (B3). For waste management, the Bank cooperates
limbah, Bank bekerja sama dengan pengelola gedung yang with building managers responsible for collecting and
bertanggung jawab atas pengumpulan dan pemrosesan processing waste. Nevertheless, the Bank continues to support
limbah. Meski demikian, Bank tetap mendukung pengelolaan responsible and environmentally friendly management
yang bertanggung jawab dan ramah lingkungan melalui through internal policies that support resource efficiency
kebijakan internal yang mendukung efisiensi sumber daya and waste reduction.
dan pengurangan limbah.
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Pada tahun 2024, Bank mulai melakukan penghitungan In 2024, the Bank started calculating the amount of waste
jumlah limbah yang dihasil sebagaimana ditunjukkan generated, shown as follows:
sebagai berikut:
Uraian Satuan 2024 Description
Limbah B3 Ton 343 Hazardous Waste
Limbah Padat Non-B3 Ton 367,4 Non-Hazardous Solid Waste
Efluen Cair Liter 21.933.000 Liquid Effluent
Tumpahan yang Terjadi Spills Occurring
Sepanjang tahun 2024, Bank berhasil menjaga standar Throughout 2024, the Bank managed to maintain proper
operasional dengan baik, tanpa adanya insiden tumpahan operational standards, with no incidents of waste spill
limbah yang diakibatkan oleh aktivitas Bank. caused by the Bank’s activities.
Kampanye Terkait Kepedulian Campaign Related to
Lingkungan Hidup Environmental Concern
Pada tahun 2024, Bank Ganesha meluncurkan kampanye In 2024, Bank Ganesha launched an environmental
peduli lingkungan yang bertujuan untuk menciptakan care campaign aimed at creating positive impacts on
dampak positif bagi masyarakat dan lingkungan. Dalam the community and environment. In this campaign, various
kampanye ini, berbagai kegiatan inspiratif dilaksanakan, inspiring activities were carried out, inviting employees,
mengajak karyawan, nasabah, dan masyarakat untuk customers, and the community to work together to protect
bersama-sama menjaga bumi sebagai tanggung jawab the earth as a shared responsibility. The activities held
bersama. Kegiatan yang diadakan meliputi: included:
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Hemat kertas dengan memakai kedua sisi kertas. Januari / January
Save paper by using both sides of the paper.
Pakai tumbler untuk mendukung green lifestyle. Februari / February
Use tumblers to support green lifestyle.
Pakai air seperlunya. Maret / March
Use water as necessary.
Pakai Listrik Seperlunya April
Use Electricity as Necessary
Hemat kertas dengan memanfaatkan teknologi. Mei / May
Save paper by utilizing technology.
Sortir sampah sesuai jenisnya. Juni / June
Sort waste according to its type.
Pakai lunchbox untuk mendukung green lifestyle. Juli / July
Use lunchboxes to support green lifestyle.
Pakai Tissue Seperlunya. Agustus / August
Use Tissues as Necessary.
Pakai transportasi umum, dukung gaya hidup ramah lingkungan. September
Use public transportation, support environmentally friendly lifestyle.
Pakai kendaraan listrik, dukung gaya hidup ramah lingkungan. Oktober / October
Use electric vehicles, support environmentally friendly lifestyle.
Menanam pohon, dukung gaya hidup ramah lingkungan. November
Plant trees, support environmentally friendly lifestyle.
Buang sampah pada tempatnya. Desember / December
Dispose of waste in its place.
Sarana Pengaduan Masalah Lingkungan Hidup Complaint Channel for Environmental Problem
Saat ini, Bank Ganesha belum memiliki saluran pengaduan At the moment, Bank Ganesha does not have a specific
khusus terkait masalah lingkungan hidup karena kegiatan complaint channel for environmental problems as
operasional yang dilakukan tidak memiliki dampak langsung the operational activities carried out do not have a direct
terhadap keberlanjutan lingkungan. Meski demikian, Bank impact on environmental sustainability. Nevertheless,
terus berkomitmen untuk menjalankan operasional yang the Bank is constantly committed to carrying out
ramah lingkungan walaupun dampak langsung terhadap environmentally friendly operations despite the minimum
lingkungan masih minimal. Selama 3 tahun terakhir, Bank direct impact on the environment. Over the past 3 years,
juga tidak menerima laporan atau sanksi terkait pelanggaran the Bank also did not receive any reports or sanctions
lingkungan dari pihak yang berwenang. related to environmental violations from the authorities.
Biaya Lingkungan Hidup Environmental Costs
Bank Ganesha belum secara khusus memberikan Bank Ganesha has not specifically provided financing for
pembiayaan untuk kegiatan pengelolaan lingkungan hidup. environmental management activities. However, costs
Namun, biaya yang terkait dengan pengelolaan lingkungan related to environmental management in office environment
hidup di lingkungan kantor menjadi bagian integral dari biaya are an integral part of the Bank’s overall operational costs.
operasional Bank secara keseluruhan. Upaya untuk menjaga Efforts to maintain environmental sustainability are still
keberlanjutan lingkungan tetap diperhitungkan dalam setiap considered in every operational activity carried out by
aktivitas operasional yang dijalankan oleh Bank. the Bank.
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VERIFIKASI TERTULIS DARI PIHAK INDEPENDEN
Written Verification from Independent Party
Laporan Keberlanjutan ini tidak dilakukan verifikasi oleh This Sustainability Report has not been verified by
penyedia jasa assurance eksternal. Namun demikian, Bank an external assurance service provider. Nonetheless,
menjamin bahwa seluruh informasi yang disampaikan dalam the Bank guarantees that all information presented in this
Laporan Keberlanjutan ini adalah benar dan faktual. Sustainability Report is true and factual.
TANGGAPAN TERHADAP UMPAN BALIK LAPORAN
KEBERLANJUTAN TAHUN SEBELUMNYA
Response to Feedback from Previous Year’s Sustainability Report
Bank tidak mendapatkan tanggapan spesifik terkait Laporan The Bank did not receive any specific responses regarding
Keberlanjutan 2023 yang diterbitkan. Meskipun demikian, the published 2023 Sustainability Report. Nevertheless,
Bank terus menyempurnakan laporan tahun 2024 agar the Bank continues to refine the 2024 report to comply
memenuhi standar penulisan, yaitu Peraturan Otoritas Jasa with the writing standards, namely Financial Services
Keuangan No. 51/POJK.03/2017. Bank berharap laporan Authority Regulation No. 51/POJK.03/2017. The Bank
ini menjadi sumber informasi terpercaya tentang kinerja expects this report to be a reliable source of information on
keberlanjutan Bank beserta dampak yang ditimbulkannya the Bank’s sustainability performance along with its impacts
selama tahun pelaporan. throughout the reporting year.
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TANGGUNG JAWAB LAPORAN TAHUNAN
DAN LAPORAN KEBERLANJUTAN
Annual Report and Sustainability Report Responsibility
SURAT PERNYATAAN ANGGOTA DIREKSI DAN ANGGOTA DEWAN KOMISARIS
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN 2024
PT BANK GANESHA TBK
Statement of Members of the Board of Directors and the Board of Commissioners on the Responsibility
for the 2024 Annual Report and Sustainability Report of PT Bank Ganesha Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan dan in the Annual Report and Sustainability Report of
Laporan Keberlanjutan PT Bank Ganesha Tbk tahun 2024 PT Bank Ganesha Tbk for year 2024 has been fully contained
telah dimuat secara lengkap dan bertanggung jawab and we shall be fully responsible to the correctness of
penuh atas kebenaran isi Laporan Tahunan dan Laporan contents in the Annual Report and Sustainability Report of
Keberlanjutan ini. the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2025
DEWAN KOMISARIS
Board of Commissioners
Marcello Theodore Taufik Lisawati
Presiden Komisaris Wakil Presiden Komisaris
President Commissioner Vice President Commissioner
Sudarto Trisna Chandra
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
DIREKSI
Board of Directors
Lenny Sugihat Setiawan Kumala
Presiden Direktur Wakil Presiden Direktur
President Director Vice President Director
Suroso Arif Wicaksono Ibrahim
Direktur Direktur Direktur
Director Director Director
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KRITERIA PENYAMPAIAN LAPORAN TAHUNAN
BERDASARKAN SEOJK NO. 16/SEOJK.04/2021
Criteria for Annual Report Submission Based on SEOJK No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Explanation Page
Ketentuan Umum
General Provisions
Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik.
The Annual Report is presented in the form of printed documents and electronic documents.
Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang berwarna terang, berkualitas baik, berukuran A4,
dijilid, dan dapat diperbanyak dengan kualitas yang baik.
The Annual Report is presented in hardcopy format, printed on bright colored paper, of good quality, A4 size, bound, and can be reproduced
in good quality.
Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan mencantumkan judul dan/atau
keterangan yang jelas, sehingga mudah dibaca dan dipahami.
The Annual Report can present information in the form of pictures, graphs, tables, and/or diagrams by including clear titles and/or descriptions,
so that they are easy to read and understand.
Laporan Tahunan disajikan dalam bentuk dokumen elektronik merupakan Laporan Tahunan yang dikonversi dalam portable document format (PDF).
The Annual Report presented in the form of an electronic document is an Annual Report that is converted in portable document format (PDF).
Isi Laporan Tahunan
Annual Report Contents
Kilas Kinerja
Performance Highlights
Ikhtisar data keuangan penting memuat Informasi memuat antara lain: 8
informasi keuangan yang disajikan 1. Pendapatan/penjualan;
dalam bentuk perbandingan selama 2. Laba bruto;
3 tahun buku atau sejak memulai 3. Laba (rugi);
usahanya jika emiten atau perusahaan 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan
publik tersebut menjalankan kegiatan non pengendali;
usahanya kurang dari 3 tahun. 5. Total laba (rugi) komprehensif;
6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan
kepentingan non-pengendali;
7. Laba (rugi) per saham;
8. Jumlah aset;
9. Jumlah liabilitas;
10. Jumlah ekuitas;
11. Rasio laba (rugi) terhadap jumlah aset;
12. Rasio laba (rugi) terhadap ekuitas;
13. Rasio laba (rugi) terhadap pendapatan;
14. Rasio lancar;
15. Rasio liabilitas terhadap ekuitas;
16. Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan perusahaan dan jenis industrinya.
Summary of important financial data Information includes, among others:
contains financial information presented 1. Revenue/sales;
in comparative form for 3 financial years 2. Gross profit;
or since the business starts if the issuer or 3. Profit (loss);
public company started its business in less 4. Total profit (loss) attributable to owners of the parent entity and non-controlling interests;
than 3 years ago. 5. Total comprehensive profit (loss);
6. Total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling
interests;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10. Total equity;
11. Profit (loss) to total assets ratio;
12. Profit (loss) to equity ratio;
13. Profit (loss) to revenue ratio;
14. Current ratio;
15. Liabilities to equity ratio;
16. Liabilities to total assets ratio; and
17. Information and other financial ratios that are relevant to the company and the type of industry.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: 12
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk
perbandingan selama 2 tahun buku terakhir, paling sedikit memuat:
a. Jumlah saham yang beredar;
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat
saham dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan.
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di
bursa efek;
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya 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:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen
saham, saham bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal
saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi;
3. Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian
sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting)
tersebut; dan
4. Dalam hal penghentian sementara perdagangan saham (suspension) 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) tersebut.
Share Information Information on shares for Public Companies at least contains:
1. Shares that have been issued for each quarter, presented in comparative form for the last 2
financial years, at least contain:
a. Number of outstanding shares;
b. Market capitalization based on the price on the stock exchange where the shares
are listed;
c. The highest, lowest, and closing share prices based on the price on the stock exchange where
the shares are listed; and
d. Trading volume on the stock exchange where the shares are listed.
Information in letter b), letter c) and letter d) is only disclosed if the shares are listed on
the stock exchange;
2. In the event of a corporate action causing a change in shares, such as stock split, reverse stock,
share dividends, bonus shares, changes in the nominal value of shares, issuance of convertible
securities, as well as capital increase and decrease, share information as referred to in number 1)
shall be added with an explanation of at least:
a. The corporate action execution date;
b. Ratio of stock split, reverse stock, stock dividends, bonus shares, number of convertible
securities issued, and changes in share par value;
c. The number of outstanding shares before and afer the corporate action;
d. The number of convertible securities executed (if any); and
e. Share prices before and after corporate actions;
3. In the event of temporary suspension of share trading and/or delisting of share in the financial
year, the reasons for the temporary suspension of share trading and/or delisting of share must be
explained; and
4. In the event of temporary suspension of share trading as referred to in number 3) and/or
the process of delisting of shares is still ongoing at the end of the annual report period, the
actions taken to resolve the temporary suspension of share trading and/or delisting of share must
be explained.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
Laporan Direksi dan Dewan Komisaris
Report of the Board of Directors and Board of Commissioners
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai: 31
1. Kinerja emiten atau perusahaan publik, paling sedikit memuat:
a. Strategi dan kebijakan strategis emiten atau perusahaan publik;
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis emiten atau perusahaan
publik;
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi emiten atau
perusahaan publik;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan emiten atau perusahaan
publik; dan
e. Kendala yang dihadapi emiten atau perusahaan publik;
2. Gambaran tentang prospek usaha emiten atau perusahaan publik; dan
3. Penerapan tata kelola emiten atau perusahaan publik.
Board of Directors’ Report The Board of Directors’ report contains at least a brief description of:
1. Performance of issuers or public companies, at least includes:
a. Issuer’s or Public Company’s strategy and strategic policies;
b. The role of the Board of Directors in formulating the strategy and strategic policies of the issuer
or public company;
c. The process carried out by the Board of Directors to ensure the implementation of the issuer’s
or public company’s strategy;
d. Comparison between the results achieved and those targeted by the issuer or public company;
and
e. Obstacles faced by Issuers or Public Companies;
2. An overview of the business prospects of the issuer or public company; and
3. Implementation of issuer or public company governance.
Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai: 25
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan emiten atau perusahaan publik,
termasuk pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi emiten
atau perusahaan publik yang dilakukan oleh Direksi;
2. Pandangan atas prospek usaha emiten atau perusahaan publik yang disusun oleh Direksi; dan
3. Pandangan atas penerapan tata kelola emiten atau perusahaan publik.
Board of Commissioners’ Report The Board of Commissioners’ report contains at least a brief description of:
1. Assessment of the Board of Directors’ performance regarding the management of the issuer
or public company, including the Board of Commissioners’ oversight in the formulation and
implementation of the issuer’s or public company’s strategy carried out by the Board of Directors;
2. Views on the business prospects of the issuer or public company prepared by the Board of
Directors; and
3. Views on the implementation of governance of the issuer or public company.
Profil Perusahaan
Company Profile
1. Nama emiten atau perusahaan publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan tanggal efektif perubahan nama 46
pada tahun buku.
Name of issuer or public company including if there is a name change, reasons for the change, and the efective date of the name change in
the financial year.
2. Akses terhadap emiten atau a. Alamat; 46
perusahaan publik termasuk kantor b. Nomor telepon;
cabang atau kantor perwakilan yang c. Alamat surat elektronik; dan
memungkinkan masyarakat dapat d. Alamat situs web.
memperoleh informasi mengenai
emiten atau perusahaan publik.
Access to Issuers or public companies a. Address;
including branch ofices or representative b. Phone number;
ofices that enable the public to obtain c. Electronic mail address; and
information about issuers or public d. Website address.
companies.
3. Riwayat singkat emiten atau perusahaan publik.
47
Brief history of issuer or public company.
4. Visi dan misi emiten atau perusahaan publik serta budaya perusahaan (corporate culture) atau nilai-nilai perusahaan.
50
Issuer’s or public company’s vision and mission and corporate culture or corporate values.
5. Kegiatan usaha menurut Anggaran Dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku, serta jenis barang dan/atau jasa yang 54
dihasilkan.
Business activities according to the latest Articles of Association, business activities carried out in the financial year, and types of goods
and/or services produced.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
6. Wilayah operasional emiten atau perusahaan publik; wilayah operasional merupakan wilayah atau daerah pelaksanaan kegiatan operasional 70
atau jangkauan dari kegiatan operasional perusahaan.
The operational area of the issuer or public company; operational area is the area or region where the operational activities take place or
the coverage area of the company’s operational activities.
7. Struktur organisasi emiten atau perusahaan publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 tingkat di bawah Direksi 72
termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai dengan nama dan jabatan.
The organizational structure of the issuer or public company in the form of a chart, at least up to 1 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.
8. Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan penerapan keuangan 74
berkelanjutan.
List of industry association memberships both on a national and international scale related to the implementation of sustainable finance.
9. Profil Direksi. a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab; 80
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Direksi pada emiten atau perusahaan publik
yang bersangkutan;
2) 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; dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
g. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, Pemegang Saham
Utama, dan Pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu,
meliputi nama pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan afiliasi,
maka Emiten Atau Perusahaan Publik Mengungkapkan hal tersebut; dan
h. Perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut.
Board of Directors’ Profile. a. Name and position according to duties and responsibilities;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) The legal basis of appointment as a member of the Board of Directors of the issuer or public
company concerned;
2) Concurrent positions, as members of the Board of Directors, members of the Board of
Commissioners, and/or committee members as well as other positions 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 shall be disclosed; and
3) Work experience and time period inside and outside the issuer or public company;
g. Afiliation with other members of the Board of Directors, members of the Board of Commissioners,
Major and Controlling Shareholders, either directly or indirectly up to individual owners, including
names of afiliated parties. In the event that members of the Board of Directors have no afiliation,
then the issuer or public company shall disclose this matter; and
h. Changes in the composition of 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
shall be disclosed.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
10. Profil Dewan Komisaris. a. Nama dan jabatan; 76
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
2) Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan
Komisaris Independen pada emiten atau perusahaan publik yang bersangkutan;
3) 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; dan
4) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
g. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Pemegang Saham Utama, dan
Pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi
nama pihak yang terafiliasi; Dalam hal anggota Dewan Komisaris tidak memiliki hubungan
afiliasi, maka emiten atau perusahaan publik mengungkapkan hal tersebut;
h. Pernyataan independensi Komisaris Independen dalam hal Komisaris Independen telah
menjabat lebih dari 2 periode; dan
i. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak
terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut.
Board of Commissioners’ Profile. a. Name and position;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) Legal basis of appointment as a member of the Board of Commissioners;
2) The legal basis for the first appointment as a member of the Board of Commissioners who is an
Independent Commissioner at the issuer or public company concerned;
3) Concurrent positions, as members of the Board of Commissioners, members of the Board of
Directors, and/or committee members as well as other positions inside and outside the issuer
or public company. In the event that members of the Board of Commissioners do not have
concurrent positions, then this shall be disclosed; and
4) Work experience and time period inside and outside the issuer or public company;
g. Afiliation with other members of the Board of Commissioners, Major and Controlling
Shareholders, either directly or indirectly up to individual owners, including names of afiliated
parties; In the event that members of the Board of Commissioners have no afiliation, the issuer or
public company shall disclose this matter;
h. Statement of independency of the Independent Commissioner in the event that the Independent
Commissioner has served more than 2 periods; and
i. Changes in the composition of members of the Board of Commissioners and reasons for
changes. In the event that there is no change in the composition of the members of the Board of
Commissioners, this shall be disclosed.
11. Dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi setelah tahun buku berakhir 85
sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam Laporan Tahunan adalah susunan anggota
Direksi dan/atau anggota Dewan Komisaris yang terakhir dan sebelumnya.
In the event that there is a change in the composition of members of the Board of Directors and/or members of the Board of Commissioners
that occurs afer the end of the financial year until the deadline for submitting the Annual Report, the composition included in the Annual
Report is the last and previous composition of members of the Board of Directors and/or members of the Board of Commissioners.
12. Jumlah karyawan menurut Pengungkapan informasi dapat disajikan dalam bentuk tabel. 364
jenis kelamin, jabatan, usia,
tingkat pendidikan, dan status
ketenagakerjaan (tetap/kontrak)
dalam tahun buku.
Number of employees by gender, Disclosure of information can be presented in tabular form.
position, age, educational level, and
employment status (permanent/
contract) in the financial year.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
13. Nama pemegang saham dan a. Pemegang Saham yang memiliki 5% atau lebih saham emiten atau perusahaan publik; 88
persentase kepemilikan pada awal b. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham emiten atau perusahaan
dan akhir tahun buku. publik. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak
memiliki saham, maka diungkapkan mengenai hal tersebut; dan
c. Kelompok Pemegang Saham masyarakat, yaitu kelompok Pemegang Saham yang masing-
masing memiliki kurang dari 5% saham emiten atau perusahaan publik.
Informasi di atas dapat disajikan dalam bentuk tabel.
Name of shareholder and ownership a. Shareholders who own 5% or more shares of the issuer or public company;
percentage at the beginning and b. Members of the Board of Directors and members of the Board of Commissioners who own shares
end of the financial year. 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, this shall be disclosed; and
c. Group of public Shareholders, namely groups of Shareholders who each own less than 5% of
the shares of the issuer or public company.
The above information can be presented in tabular form.
14. Persentase kepemilikan tidak Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki 89
langsung atas saham emiten atau kepemilikan tidak langsung atas saham emiten atau perusahaan publik, maka diungkapkan
perusahaan publik oleh anggota mengenai hal tersebut.
Direksi dan anggota Dewan
Komisaris pada awal dan akhir tahun
buku, termasuk informasi mengenai
Pemegang Saham yang terdafar
dalam dafar Pemegang Saham
untuk kepentingan kepemilikan
tidak langsung anggota Direksi dan
anggota Dewan Komisaris.
Percentage of indirect ownership In the event that all members of the Board of Directors and/or all members of the Board of
of issuer or public company shares Commissioners do not have indirect ownership of shares of issuer or public company, then this
by members of the Board of Directors matter shall be disclosed.
and members of the Board of
Commissioners at the beginning and
end of the financial year, including
information regarding Shareholders
who are registered in the Shareholders
register for the benefit of indirect
ownership by members of the Board of
Directors and members of the Board of
Commissioners.
15. Jumlah Pemegang Saham dan a. Kepemilikan institusi lokal; 88
persentase kepemilikan per akhir b. Kepemilikan institusi asing;
tahun buku berdasarkan klasifikasi. c. Kepemilikan individu lokal; dan
d. Kepemilikan individu asing.
Number of Shareholders and a. Ownership of local institutions;
ownership percentage at the end b. Ownership of foreign institutions;
of the financial year based on c. Ownership of local individuals; and
classification. d. Ownership of foreign individuals.
16. Informasi mengenai Pemegang Saham Utama dan Pengendali emiten atau perusahaan publik, baik langsung maupun tidak langsung, 89
sampai kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan.
Information regarding Major and Controlling Shareholders of issuers or public companies, either directly or indirectly, up to individual
owners, presented in the form of a schematic or chart.
17. Nama Entitas Anak, perusahaan Untuk Entitas Anak, ditambahkan informasi mengenai alamat Entitas Anak tersebut. 90
asosiasi, perusahaan ventura bersama
di mana emiten atau perusahaan
publik memiliki pengendalian
bersama entitas (jika ada), beserta
persentase kepemilikan saham,
bidang usaha, total aset, dan status
operasi Entitas Anak, perusahaan
asosiasi, perusahaan ventura bersama.
Names of Subsidiaries, associated For Subsidiaries, information regarding the address of Subsidiary is added.
companies, joint venture companies
where the issuer or public company
has joint control of an entity (if
any), along with share ownership
percentage, line of business, total
assets, and operating status of
Subsidiaries, associated companies,
joint venture companies.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
18. Kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun buku serta nama 91
bursa efek di mana 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).
Chronology of share listing, number of shares, nominal value, and ofering 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 split, reverse stock, share
dividends, bonus shares, and changes in the nominal value of shares, exercise of convertible securities, capital increase and decrease (if any).
19. Informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh tempo pada tahun buku paling sedikit 91
memuat nama efek, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat efek (jika ada).
Information on the listing of other securities besides the securities referred to in number 18), which have not yet matured in the financial year,
at least contains the name of the securities, year of issuance, interest/yield rate, maturity date, ofering price, and securities rating (if any).
20. Informasi penggunaan jasa akuntan a. Nama dan alamat; 91
publik (AP) dan kantor akuntan b. Periode penugasan;
publik (KAP) beserta jaringan/ c. Informasi jasa audit dan/atau non audit yang diberikan;
asosiasi/aliansinya. d. Biaya jasa (fee) audit dan/atau non audit untuk masing-masing penugasan yang diberikan selama
tahun buku; dan
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa
non audit, maka diungkapkan mengenai informasi tersebut.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat
disajikan dalam bentuk tabel.
Information on the use of services a. Name and address;
from public accounting (AP) and b. Assignment period;
public accounting firm (KAP) and their c. Information on audit and/or non-audit services provided;
networks/associations/alliances. d. Audit and/or non-audit service fees for each assignment given during the financial year; and
e. In the event that the designated AP and KAP and their network/association/alliance do not
provide non-audit services, the information shall be disclosed.
Disclosure of information on the use of AP and KAP services and their networks/associations/
alliances can be presented in tabular form.
21. Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP.
92
Names and addresses of capital market supporting institutions and/or professions other than AP and KAP.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan informasi penting lainnya dengan penekanan pada
perubahan material yang terjadi dalam tahun buku.
Management discussion and analysis contains discussion and analysis of financial statements and other important information with an emphasis on material
changes that occurred during the financial year.
1. Tinjauan operasi per segmen usaha a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya; 100
sesuai dengan jenis industri emiten b. Pendapatan/penjualan; dan
atau perusahaan publik. c. Profitabilitas.
Overview of operations per business a. Production, which includes process, capacity, and development;
segment according to the type of b. Revenue/sales; and
industry of the issuer or public company. c. Profitability.
2. Kinerja keuangan komprehensif a. Aset lancar, aset tidak lancar, dan total aset; 108
yang mencakup perbandingan b. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
kinerja keuangan dalam 2 tahun c. Ekuitas;
buku terakhir, penjelasan tentang d. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi)
penyebab adanya perubahan dan komprehensif; dan
dampak perubahan tersebut. e. Arus kas.
Comprehensive financial performance a. Current assets, non-current assets, and total assets;
which includes a comparison of b. Current liabilities, non-current liabilities, and total liabilities;
financial performance in the last c. Equity;
2 financial years, with explanation d. Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive
of causes of changes and impact of profit (loss); and
changes. e. Cash flows.
3. Kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan. 118
Debt or liabilities service ability by presenting the calculation of relevant ratio.
4. Tingkat kolektibilitas piutang emiten atau perusahaan publik dengan menyajikan perhitungan rasio yang relevan. 119
Receivables turnover ratio of the issuer or public company by presenting calculation of relevant ratio.
5. Struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure) tersebut disertai dasar penentuan 119
kebijakan dimaksud.
Capital structure and management policy on capital structure accompanied by the basis for determining the said policy.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
6. Bahasan mengenai ikatan yang material a. Tujuan dari ikatan tersebut; 122
untuk investasi barang modal. b. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
c. Mata uang yang menjadi denominasi; dan
d. Langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi
mata uang asing yang terkait.
Discussion on material commitments a. The purpose of the commitment;
for capital goods investment. b. The source of funds expected to fulfill the said commitment;
c. The currency; and
d. Steps planned by the Issuer or Public Company to protect against risks from related foreign
currency positions.
7. Bahasan mengenai investasi barang a. Jenis investasi barang modal; 122
modal yang direalisasikan dalam b. Tujuan investasi barang modal; dan
tahun buku terakhir. c. Nilai investasi barang modal yang dikeluarkan.
Discussion on capital goods investment a. Type of capital goods investment;
realized in the last financial year. b. The purpose of capital goods investment; and
c. The value of capital goods investment.
8. Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan (jika ada). 125
Information and material facts that occurred after the date of the accountant’s report (if any).
9. Prospek usaha dari emiten atau perusahaan publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar internasional disertai 129
data pendukung kuantitatif dari sumber data yang layak dipercaya.
The business prospects of issuers or public companies connected to industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data sources.
10. Perbandingan antara target/proyeksi a. Pendapatan/penjualan; 123
pada awal tahun buku dengan hasil b. Laba (rugi);
yang dicapai (realisasi). c. Struktur modal (capital structure); atau
d. Hal lainnya yang dianggap penting bagiemiten atau perusahaan publik.
Comparison between targets/ a. Revenue/sales;
projections at the beginning of b. Profit (loss);
financial year and the results c. Capital structure; or
achieved (realization). d. Other matters deemed important by the issuer or public company.
11. Target/proyeksi yang ingin dicapai a. Pendapatan/penjualan; 124
emiten atau perusahaan publik untuk b. Laba (rugi);
1 tahun mendatang. c. Struktur modal (capital structure);
d. Kebijakan dividen; atau
e. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik.
Targets/projections to be achieved a. Revenue/sales;
by the issuer or public company for b. Profit (loss);
the next 1 year. c. Capital structure;
d. Dividend policy; or
e. Other matters deemed important by the Issuer or Public Company.
12. Aspek pemasaran atas barang dan/atau jasa emiten atau perusahaan publik, paling sedikit mengenai strategi pemasaran dan pangsa pasar. 101
Marketing aspects of the issuer’s or public company’s goods and/or services, at least regarding marketing strategy and market share.
13. Uraian mengenai dividen selama a. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan 125
2 tahun buku terakhir. terhadap laba bersih;
b. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas;
c. Jumlah dividen per saham (kas dan/atau non kas); dan
d. Jumlah dividen per tahun yang dibayar.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal emiten atau perusahaan publik
tidak membagikan dividen dalam 2 tahun terakhir, maka diungkapkan mengenai hal tersebut.
Description of dividends for the last a. Dividend policy, including information on the percentage of the amount of dividends distributed
2 financial years. to net profit;
b. Cash dividend payment date and/or non-cash dividend distribution date;
c. Total dividend per share (cash and/or non-cash); and
d. The amount of dividends per year paid.
Disclosure of information can be presented in tabular form. In the event that the issuer or
public company has not distributed dividends in the last 2 years, this shall be disclosed.
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Criteria Explanation Page
14. Realisasi penggunaan dana hasil a. Dalam hal selama tahun buku, emiten memiliki kewajiban menyampaikan laporan realisasi 125
penawaran umum. penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara
kumulatif sampai dengan akhir tahun buku; dan
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.
Realization of the use of proceeds a. In the event that during the financial year, the issuer has an obligation to submit a report on
from the public offering. the realization of use of proceeds, then the cumulative realization of the use of proceeds from
the public ofering until the end of the financial year shall be disclosed; and
b. In the event that there is a change in the use of proceeds as stipulated in the Financial Services
Authority Regulation regarding the report on realization of use of proceeds from a public ofering,
the issuer shall explain such change.
15. Informasi material (jika ada), a. Tanggal, nilai, dan objek transaksi; 124
antara lain mengenai investasi, b. Nama pihak yang melakukan transaksi;
ekspansi, divestasi, penggabungan/ c. Sifat hubungan afiliasi (jika ada);
peleburan usaha, akuisisi, d. Penjelasan mengenai kewajaran transaksi;
restrukturisasi utang/modal, transaksi e. Pemenuhan ketentuan terkait; dan
material, transaksi afiliasi, dan f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud
transaksi benturan kepentingan, dalam huruf a) sampai dengan huruf e), emiten atau perusahaan publik juga mengungkapkan
yang terjadi pada tahun buku. informasi:
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 wajar
(arms length principle); dan
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 yang wajar
(arms 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;
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan
hasil pelaksanaan transaksi afiliasi 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; dan
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka
diungkapkan mengenai hal tersebut.
Material information (if any), a. Transaction date, value, and object;
including investment, expansion, b. The name of the party making the transaction;
divestment, business merger/ c. Nature of afiliate relationship (if any);
consolidation, acquisition, debt/ d. Explanation of the fairness of transaction;
capital restructuring, material e. Fulfillment of related provisions; and
transactions, afiliate transactions, f. In the event that there is an afiliation relationship, apart from disclosing the information referred
and conflict of interest transactions, to in letter a) through letter e), the issuer or public company shall also disclose information on:
which occurred in the financial year. 1) The statement of the Board of Directors that the afiliated transactions have gone through
adequate procedures to ensure that the afiliated transactions are carried out in accordance
with the generally accepted business practices, among others, conducted according to fair
transaction principles (arm’s length principle); and
2) The role of the Board of Commissioners and Audit Committee in carrying out adequate
procedures to ensure that the afiliated transactions are carried out in accordance with the
generally accepted business practices, among others, conducted according to fair transaction
principles (arm’s length principle);
g. For afiliate 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 afiliated 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 event that the afiliated 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. For disclosure of afiliated transactions and/or conflict of interest transactions which are
the result of executing afiliated 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 said afiliated transactions and/or conflict of interest transactions; and
i. In the event that there are no afiliated transactions and/or conflict of interest transactions, this
shall be disclosed.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
16. Perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap emiten atau perusahaan publik dan 125
dampaknya terhadap laporan keuangan (jika ada).
Amendments to provisions of laws and regulations that have a significant impact on the issuer or public company and the impact on
the financial statements (if any).
17. Perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan (jika ada).
128
Changes to accounting policies, reasons, and their impact on financial statements (if any).
Tata Kelola Emiten atau Perusahaan Publik
Governance of Issuers or Public Companies
1. Rapat Umum Pemegang Saham (RUPS) a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku meliputi: 147
1) Keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku yang direalisasikan pada
tahun buku; dan
2) Keputusan RUPS pada tahun buku dan 1 tahun sebelum tahun buku yang belum direalisasikan
beserta alasan belum direalisasikan;
b. Dalam hal emiten atau perusahaan publik menggunakan pihak independen dalam pelaksanaan
RUPS untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut.
General Meeting of Shareholders (GMS) a. Information regarding GMS resolutions in the financial year and 1 year before the financial year
that includes:
1) GMS resolutions in the financial year and 1 year prior to the financial year realized in
the financial year; and
2) GMS resolutions in the financial year and 1 year prior to the financial year which have not been
realized and the reasons for not being realized;
b. In the event that an issuer or public company uses an independent party in the implementation of
the GMS to count the votes, this matter shall be disclosed.
2. Direksi a. Tugas dan tanggung jawab masing-masing anggota Direksi; 163
Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan
dapat disajikan dalam bentuk tabel;
b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi 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.
d. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program
orientasi bagi anggota Direksi yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku
(jika ada);
e. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada
tahun buku paling sedikit memuat:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
f. Dalam hal emiten atau perusahaan publik tidak memiliki komite yang mendukung pelaksanaan
tugas Direksi, maka diungkapkan mengenai hal tersebut.
Board of Directors a. Duties and responsibilities of each member of the Board of Directors;
Information regarding the duties and responsibilities of each member of the Board of Directors is
described and can be presented in tabular form;
b. Statement that the Board of Directors has Board of Directors guidelines or charter;
c. Policy and frequency of Board of Directors’ meetings, Board of Directors’ joint meetings with
the Board of Commissioners, and the attendance level of Board of Directors’ members at these
meetings including attendance at the GMS;
Information on the attendance level of Board of Directors’ members at Board of Directors’
meetings, Board of Directors’ joint meetings with the Board of Commissioners, or the GMS can be
presented in tabular form.
d. Training and/or competency development for Board of Directors’ members:
1) Policy on training and/or competency development for Board of Directors’ members,
including an orientation program for newly appointed members of the Board of Directors
(if any); and
2) Training and/or competency development programs attended by the Board of Directors’
members in the financial year (if any);
e. The Board of Directors’ assessment of the performance of committees that support
the implementation of Board of Directors’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings; and
f. In the event that the issuer or public company does not have a committee that supports
the implementation of Board of Directors’ duties, this shall be disclosed.
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Criteria Explanation Page
3. Dewan Komisaris a. Tugas dan tanggung jawab Dewan Komisaris; 156
b. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris;
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama
Direksi dan tingkat kehadiran anggota 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.
d. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk
program orientasi bagi anggota Dewan Komisaris yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam
tahun buku (jika ada);
e. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota
Dewan Komisaris, paling sedikit memuat:
1) Prosedur pelaksanaan penilaian kinerja;
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
3) Pihak yang melakukan penilaian; dan
f. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan
Komisaris pada tahun buku meliputi:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat.
Board of Commissioners a. Duties and responsibilities of the Board of Commissioners;
b. Statement that the Board of Commissioners has Board of Commissioners guidelines or charter;
c. Policy and frequency of Board of Commissioners’ meetings, Board of Commissioners’ joint
meetings with the Board of Directors, and the attendance level of Board of Commissioners’
members at these meetings including attendance at the GMS;
Information on the attendance level of Board of Commissioners’ members at Board of Commissioners’
meetings, meetings between the Board of Commissioners and the Board of Directors, or the GMS
can be presented in tabular form.
d. Training and/or competency development for Board of Commissioners’ members:
1) Policy on training and/or competency development for Board of Commissioners’ members,
including an orientation program for newly appointed members of the Board of Commissioners
(if any); and
2) Training and/or competency development programs attended by the Board of Commissioners’
members in the financial year (if any);
e. Assessment of the Board of Directors’ performance and the Board of Commissioners as well as of
each member of the Board of Directors and the Board of Commissioners, that contains at least:
1) Performance assessment procedures
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings; and
3) The assessor; and
f. The Board of Commissioners’ assessment of the performance of Committees that support
the implementation of Board of Commissioners’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings.
4. Remunerasi dan nominasi Direksi dan a. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota 189
Dewan Komisaris. Direksi dan/atau anggota Dewan Komisaris; dan
b. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
1) Prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
2) Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan
lainnya; dan
3) Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Remuneration and nomination of a. Nomination procedures, including a brief description of the policies and nomination process for
the Board of Directors and Board of members of the Board of Directors and/or members of the Board of Commissioners; and
Commissioners. b. Procedures and implementation of remuneration for the Board of Directors and Board of
Commissioners, including:
1) Procedures for determining remuneration for the Board of Directors and Board of
Commissioners;
2) Remuneration structure for the Board of Directors and Board of Commissioners such as
salaries, allowances, tantiem/bonuses, and others; and
3) Remuneration amount for each member of the Board of Directors and members of
the Board of Commissioners;
Disclosure of information can be presented in tabular form.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
5. Dewan Pengawas Syariah, bagi a. Nama; N/A
emiten atau perusahaan publik b. Dasar hukum pengangkatan Dewan Pengawas Syariah;
yang menjalankan kegiatan usaha c. Periode penugasan Dewan Pengawas Syariah;
berdasarkan prinsip syariah d. Tugas dan tanggung jawab Dewan Pengawas Syariah; dan
sebagaimana tertuang dalam e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah
anggaran Dasar. di pasar modal terhadap emiten atau perusahaan publik.
Sharia Supervisory Board, for issuers a. Name;
or public companies that carry out b. The legal basis of appointment of the Sharia Supervisory Board;
business activities based on sharia c. The assignment period of the Sharia Supervisory Board;
principles as stated in the articles of d. The duties and responsibilities of the Sharia Supervisory Board; and
association. e. Frequency and method of providing advice and suggestions as well as supervising compliance
with sharia principles in the capital market applicable to issuers or public companies.
6. Komite Audit a. Nama dan jabatannya dalam keanggotaan komite; 195
b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota Komite Audit;
g. Pernyataan independensi Komite Audit;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Kebijakan dan pelaksanaan frekuensi rapat Komite Audit dan tingkat kehadiran anggota Komite
Audit dalam rapat tersebut; dan
j. Pelaksanaan kegiatan Komite Audit pada tahun buku sesuai dengan yang dicantumkan dalam
pedoman atau piagam (charter) Komite Audit.
Audit Committee a. Name and position in committee;
b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners, members of the Board of
Directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of Audit Committee members;
g. Audit Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any);
i. Policy and frequency of Audit Committee’s meetings and the attendance level of Audit Committee’s
members in these meetings; and
j. Implementation of Audit Committee activities in the financial year according to what is stated in
the Audit Committee guidelines or charter.
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Criteria Explanation Page
7. Komite atau fungsi remunerasi dan a. Nama dan jabatannya dalam keanggotaan komite; 203
nominasi emiten atau perusahaan b. Usia;
publik. c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
k. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut;
l. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
m. Dalam hal tidak dibentuk Komite Remunerasi dan Nominasi, emiten atau perusahaan publik
cukup mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l)
dan mengungkapkan:
1) Alasan tidak dibentuknya komite; dan
2) Pihak yang melaksanakan fungsi remunerasi dan nominasi.
Remuneration and nomination a. Name and position in committee;
committee or function of issuer or b. Age;
public company. c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners, members of the Board of
Directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any);
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of meetings and the attendance level of members at the meetings;
l. A brief description of the implementation of activities in the financial year; and
m. In the event that a Remuneration and Nomination Committee is not formed, it is suficient for
the issuer or public company to disclose the information referred to in letter i) to letter l) and disclose:
1) The reasons for not forming the committee; and
2) Party carrying out remuneration and nomination functions.
8. Komite lain yang dimiliki emiten atau a. Nama dan jabatannya dalam keanggotaan komite; 212
perusahaan publik dalam rangka b. Usia;
mendukung fungsi dan tugas Direksi c. Kewarganegaraan;
(jika ada) dan/atau komite yang d. Riwayat pendidikan;
mendukung fungsi dan tugas Dewan e. Riwayat jabatan, meliputi informasi:
Komisaris. 1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada); dan
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
k. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam
rapat tersebut; dan
l. Uraian singkat pelaksanaan kegiatan komite pada tahun buku.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
Other committees established by a. Name and position in committee;
issuers or public companies in order b. Age;
to support the Board of Directors’ c. Citizenship;
functions and duties (if any) and/or d. Educational history;
committees that support the Board of e. Position history, including information on:
Commissioners’ functions and duties. 1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the Board of Commissioners, members of the Board of
Directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any); and
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of committee’s meetings and the attendance level of committee members
at meetings; and
l. A brief description of the implementation of committee’s activities in the financial year.
9. Sekretaris Perusahaan a. Nama; 228
b. Domisili;
c. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Sekretaris Perusahaan; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
d. Riwayat pendidikan;
e. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
f. Uraian singkat pelaksanaan tugas Sekretaris Perusahaan pada tahun buku.
Corporate Secretary a. Name;
b. Domicile;
c. Position history, including:
1) Legal basis of appointment as Corporate Secretary; and
2) Work experience and time period inside and outside the issuer or public company;
d. Educational history;
e. Training and/or competency development programs attended in the financial year; and
f. Brief description of the implementation of Corporate Secretary’s duties in the financial year.
10. Unit Audit Internal a. Nama Kepala Unit Audit Internal; 233
b. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai Kepala Unit Audit Internal; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
c. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
d. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku;
e. Struktur dan kedudukan Unit Audit Internal;
f. Uraian tugas dan tanggung jawab;
g. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) Unit Audit Internal; dan
h. Uraian singkat pelaksanaan tugas Unit Audit Internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau Komite Audit.
Internal Audit Unit a. Name of The Head of Internal Audit Unit;
b. Position history, including:
1) Legal basis of appointment as Head of Internal Audit Unit; and
2) Work experience and time period inside and outside the issuer or public company;
c. Qualification or certification for internal audit profession (if any);
d. Training and/or competency development programs attended in the financial year;
e. The structure and position of the Internal Audit Unit;
f. Description of duties and responsibilities;
g. Statement that the Internal Audit Unit already has a guideline or charter; and
h. A brief description of the implementation of Internal Audit Unit’s duties in the financial
year including the policies and frequency of meetings with the Board of Directors, Board of
Commissioners, and/ or Audit Committee.
11. Uraian mengenai sistem pengendalian a. Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang- 314
internal (internal control) yang undangan lainnya;
diterapkan olehemiten atau b. Tinjauan atas efektivitas sistem pengendalian internal; dan
perusahaan publik. c. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal.
Description of internal control a. Financial and operational control, as well as compliance with other laws and regulations;
system implemented by Issuers or b. Review of the efectiveness of internal control system; and
Public Companies. c. Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the
internal control system.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
12. Sistem manajemen risiko yang a. Gambaran umum mengenai sistem manajemen risiko emiten atau perusahaan publik; 244
diterapkan oleh emiten atau b. Jenis risiko dan cara pengelolaannya;
perusahaan publik. c. Tinjauan atas efektivitas sistem manajemen risiko emiten atau perusahaan publik; dan
d. Pernyataan Direksi dan/atau Dewan Komisaris atau Komite Audit atas kecukupan sistem
manajemen risiko.
Risk management system implemented a. General description of the issuer’s or public company’s risk management system;
by issuers or public companies. b. Types of risks and how to manage them;
c. Review of the efectiveness of the issuer’s or public company’s risk management system; and
d. Statement of the Board of Directors and/or Board of Commissioners or the Audit Committee on
the adequacy of the risk management system.
13. Perkara hukum yang berdampak a. Pokok perkara/gugatan; 325
material yang dihadapi oleh emiten b. Status penyelesaian perkara/gugatan; dan
atau perusahaan publik, Entitas c. Pengaruhnya terhadap kondisi emiten atau perusahaan publik.
Anak, anggota Direksi dan anggota
Dewan Komisaris (jika ada).
Legal cases with material impacts a. Case profile/lawsuit;
faced by issuers or public companies, b. The settlement status of the case/lawsuit; and
Subsidiaries, members of the Board c. The impact on the issuers or public companies’ condition.
of Directors, and members of
the Board of Commissioners (if any).
14. Informasi tentang sanksi administratif/sanksi yang dikenakan kepada emiten atau perusahaan publik, anggota Dewan Komisaris dan 326
anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku (jika ada).
Information on administrative sanctions/sanctions imposed on issuers or public companies, members of the Board of Commissioners. and
members of the Board of Directors, by the Financial Services Authority and other authorities in the financial year (if any).
15. Informasi mengenai Kode Etik a. Pokok-pokok Kode Etik; 327
emiten atau perusahaan publik. b. Bentuk sosialisasi Kode Etik dan upaya penegakannya; dan
c. Pernyataan bahwa Kode Etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan
karyawan emiten atau perusahaan publik.
Information regarding the Code a. The principles of the Code of Conduct;
of Conduct of issuers or public b. The form of dissemination of the Code of Conduct and eforts to enforce it; and
companies. c. A statement that the Code of Conduct applies to members of the Board of Directors, members of
the Board of Commissioners, and employees of issuers or public companies.
16. Uraian singkat mengenai kebijakan Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management 328
pemberian kompensasi jangka stock ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee
panjang berbasis kinerja kepada stock ownership program/ESOP), informasi yang diungkapkan paling sedikit memuat:
manajemen dan/atau karyawan yang a. Jumlah saham dan/atau opsi;
dimiliki oleh emiten atau perusahaan b. Jangka waktu pelaksanaan;
publik (jika ada), antara lain berupa c. Persyaratan karyawan dan/atau manajemen yang berhak; dan
program kepemilikan saham oleh d. Harga pelaksanaan atau penentuan harga pelaksanaan.
manajemen (management stock
ownership program/MSOP) dan/
atau program kepemilikan saham
oleh karyawan (employee stock
ownership program/ESOP).
A brief description of the policy In terms of providing compensation in the form of management stock ownership program (MSOP)
of providing performance-based and/or employee stock ownership program (ESOP), the information disclosed shall contain at least:
longterm compensation to a. Number of shares and/or options;
management and/or employees b. Implementation period;
owned by issuers or public companies c. Requirements for eligible employee and/or management; and
(if any), including but not limited d. Execution price or determination of execution price.
to management stock ownership
program (MSOP) and/or employee
stock ownership program (ESOP).
17. Uraian singkat mengenai kebijakan a. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 hari kerja 329
pengungkapan informasi. setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham perusahaan
terbuka; dan
b. Pelaksanaan atas kebijakan dimaksud.
A brief description of the information a. Share ownership of members of the Board of Directors and members of the Board of
disclosure policy. Commissioners no later than 3 working days after the ownership or any change in ownership of
the public company’s shares; and
b. Implementation of the said policy.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
18. Uraian mengenai sistem pelaporan a. Cara penyampaian laporan pelanggaran; 330
pelanggaran (whistleblowing system) b. Perlindungan bagi pelapor;
di Emiten atau Perusahaan Publik. c. Penanganan pengaduan;
d. Pihak yang mengelola pengaduan; dan
e. Hasil dari penanganan pengaduan, paling sedikit:
1) Jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
2) Tindak lanjut pengaduan.
Dalam hal emiten atau perusahaan publik tidak memiliki sistem pelaporan pelanggaran
(whistleblowing system), maka diungkapkan mengenai hal tersebut.
Description of the violation reporting a. Method of submission of violation reports;
system (whistleblowing system) in b. Protection for reporters;
Issuers or Public Companies. c. How to handle the complaints;
d. Parties who manage complaints; and
e. The results of handling complaints, at least:
1) Number of complaints received and processed in the financial year; and
2) The complaint follow-up.
In the event that the issuer or public company does not have a violation reporting system
(whistleblowing system), then this matter shall be disclosed.
19. Uraian mengenai kebijakan anti- a. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), 332
korupsi emiten atau perusahaan fraud, suap dan/atau gratifikasi dalam emiten atau perusahaan publik; dan
publik. b. Pelatihan/sosialisasi anti-korupsi kepada karyawan emiten atau perusahaan publik.
Dalam hal emiten atau perusahaan publik tidak memiliki kebijakan anti-korupsi, maka dijelaskan
alasan tidak dimilikinya kebijakan dimaksud.
. Description of the issuer’s or public a. Programs and procedures carried out in overcoming corrupt practices, remuneration (kickbacks),
company’s anti-corruption policy. fraud, bribes, and/or gratuities in issuers or public companies; and
b. Anti-corruption training/dissemination for employees of issuers or public companies.
If the issuer or public company does not have an anti-corruption policy, the reasons for not having
such a policy shall be explained.
20. Penerapan atas pedoman tata kelola a. Pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau 337
perusahaan terbuka bagi emiten b. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif
yang menerbitkan efek bersifat pelaksanaannya (jika ada).
ekuitas atau perusahaan publik. Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Implementation of public company a. Statement regarding recommendations that have been implemented; and/or
governance guidelines for issuers b. Explanation of recommendations that have not been implemented, accompanied by reasons and
that issue equity securities or public alternatives for implementation (if any).
companies. Disclosure of information can be presented in tabular form.
Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
Social and Environmental Responsibility of Issuers or Public Companies
1. Informasi yang diungkapkan dalam a. Penjelasan strategi keberlanjutan;
bagian tanggung jawab sosial dan b. Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup);
lingkungan merupakan Laporan c. Profil singkat emiten atau perusahaan publik;
Keberlanjutan (Sustainability Report) d. Penjelasan Direksi;
sebagaimana dimaksud dalam e. Tata kelola keberlanjutan;
Peraturan Otoritas Jasa Keuangan f. Kinerja keberlanjutan;
No. 51/POJK.03/2017 tentang g. Verifikasi tertulis dari pihak independen, jika ada;
Penerapan Keuangan Berkelanjutan h. Lembar umpan balik (feedback) untuk pembaca, jika ada; dan
bagi Lembaga Jasa Keuangan, Emiten, i. Tanggapan emiten atau perusahaan publik terhadap umpan balik laporan tahun sebelumnya.
dan Perusahaan Publik.
The information disclosed in the social a. Explanation of sustainability strategy;
and environmental responsibility b. An overview of sustainability aspects (economic, social, and environmental);
section is a Sustainability Report c. Brief profile of the issuer or public company;
as referred to in the Financial d. Explanation from the Board of Directors;
Services Authority Regulation e. Sustainability governance;
No. 51/POJK.03/2017 on f. Sustainability performance;
Implementation of Sustainable Finance g. Written verification from an independent party, if any;
for Financial Services Institutions, h. Feedback form for readers, if any; and
Issuers, and Public Companies. i. The issuer or public company’s response to the previous year’s report feedback.
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.
The 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 listed in Appendix II which is an integral part of this Financial Services Authority Circular.
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kriteria Penjelasan Halaman
Criteria Explanation Page
3. Informasi Laporan Keberlanjutan a. Diungkapkan pada bagian lain yang relevan di luar bagian tanggung jawab sosial dan lingkungan,
(Sustainability Report) pada angka 1) seperti penjelasan Direksi terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait
dapat: Laporan Direksi; dan/atau
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.
Sustainability Report information in a. Be disclosed in other relevant sections outside the social and environmental responsibility
number 1) can: section, such as the Board of Directors’ explanation regarding the Sustainability Report is
disclosed in the related section of the Board of Directors’ Report; and/or
b. Refer to other sections outside the social and environmental responsibility section while still
referring to the Technical Guidelines for Preparing Sustainability Report for Issuers and Public
Companies as listed in Appendix II which is an integral part of this Financial Services Authority
Circular, such as the profile of the 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.
Sustainability Report as referred to in number 1) is an integral part of the Annual Report but can be presented separately from
the Annual Report.
5. Dalam hal Laporan Keberlanjutan a. Memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan
disajikan secara terpisah dengan Laporan b. Disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi
Tahunan, informasi yang diungkapkan Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan
dalam Laporan Keberlanjutan dimaksud bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
harus:
In the event that the Sustainability a. Contain all the information referred to in number 1); and
Report is presented separately from b. Be prepared according to Technical Guidelines for Preparing Sustainability Report for Issuers
the Annual Report, the information and Public Companies as listed in Appendix II which is an integral part of this Financial Services
disclosed in the Sustainability Report Authority Circular.
must:
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.
In the event that 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 Sustainability Report presented separately from the Annual Report must be submitted together with the submission of
the Annual Report.
Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Statements
Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan disusun sesuai dengan standar akuntansi keuangan di Indonesia dan telah
diaudit oleh akuntan publik yang terdafar di Otoritas Jasa Keuangan. Laporan Keuangan tahunan dimaksud memuat pernyataan mengenai
pertanggungjawaban atas Laporan Keuangan sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai tanggung jawab Direksi
atas Laporan Keuangan atau peraturan perundang-undangan di sektor pasar modal yang mengatur mengenai laporan berkala perusahaan efek
dalam hal emiten merupakan perusahaan efek.
The annual financial statements included in the Annual Report are prepared in accordance with Indonesian financial accounting standards and
have been audited by a public accountant registered with the Financial Services Authority. The annual Financial Statements contain a statement
regarding accountability for Financial Statements as stipulated in the Financial Services Authority Regulation regarding the responsibility of
the Board of Directors for Financial Statements or laws and regulations in the capital market sector which regulate periodic reports of securities
companies in the event that the issuer is a securities company.
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan
Statement of Members of the Board of Directors and Members of the Board of Commissioners regarding Responsibility for the Annual Report
Surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan Tahunan disusun sesuai dengan format
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan sebagaimana tercantum
dalam Lampiran I yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
Statements of members of the Board of Directors and members of the Board of Commissioners regarding responsibility for the Annual Report
are prepared in accordance with the format of Statement Letters of Members of the Board of Directors and Board of Commissioners regarding
Responsibility for Annual Reports as listed in Appendix I which is an integral part of this Financial Services Authority Circular.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
DAFTAR PENGUNGKAPAN SESUAI PERATURAN OTORITAS
JASA KEUANGAN NO. 51/POJK.03/2017
List of Disclosures According to the Financial Services Authority Regulation
No. 51/POJK.03/2017
No. Halaman
Indeks Nama Indeks Index Name Page
Index No.
A.1 Penjelasan Strategi Keberlanjutan Explanation of Sustainability Strategy 344
Ikhtisar Kinerja Aspek Keberlanjutan Performance Highlights of Sustainability Aspects
B.1 Ikhtisar Kinerja Ekonomi Economy Performance Highlights 348
B.2 Ikhtisar Kinerja Lingkungan Hidup Environmental Performance Highlights 349
B.3 Ikhtisar Kinerja Sosial Social Performance Highlights 348
Profil Perusahaan Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan Vision, Mission, and Sustainability Values 50
C.2 Alamat Perusahaan Company Address 46
70, 88,
C.3 Skala Perusahaan Company Scale 108-110,
364-366
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan Products, Services, and Business Activities 54-68
C.5 Keanggotaan pada Asosiasi Membership in Association 74
Perubahan Emiten dan Perusahaan Publik yang
C.6 Significant Changes in Issuers and Public Companies 355
bersifat Signifikan
Penjelasan Direksi Explanation from the Board of Directors
D.1 Penjelasan Direksi Explanation from the Board of Directors 31-41
Tata Kelola Keberlanjutan Sustainability Governance
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan Person in Charge of Sustainable Finance Implementation 350
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan Competence Development Related to Sustainable Finance 351
E.3 Penilaian Risiko atas Penerapan Keuangan Berkelanjutan Risk Assessment of Sustainable Finance Implementation 351
E.4 Hubungan dengan Pemangku Kepentingan Relations with the Stakeholders 352
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan Problems in Sustainable Finance Implementation 355
Kinerja Keberlanjutan Sustainability Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan Building a Sustainability Culture 352
Kinerja Ekonomi Economy Performance
Comparison of Targets and Performance of Production,
Perbandingan Target dan Kinerja Produksi, Portofolio, Target
F.2 Portfolios, Financing Targets, or Investments, Income and 356
Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Comparison of Targets and Performance of Portfolio, Financing
F.3 Pembiayaan, atau Investasi pada Instrumen Keuangan atau Targets, or Investments on Financial Instruments or 356
Proyek yang Sejalan dengan Keuangan Berkelanjutan Projects ini Line with Sustainable Finance
Kinerja Lingkungan Environmental Performance
Umum General
F.4 Biaya Lingkungan Hidup Environmental Costs 383
Aspek Material Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan Use of Environmentally Friendly Material 377
Aspek Energi Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Consumed 379
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Efforts and Achievement of Energy Eficiency and Renewable
F.7 378-379
Terbarukan Energy Consumed
Aspek Air Water Aspect
F.8 Penggunaan Air Water Consumption 380-381
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No. Halaman
Indeks Nama Indeks Index Name Page
Index No.
Aspek Keanekaragaman Hayati Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Impact of Operational Areas Adjacent to or in Conservation
F.9 381
Daerah Konservasi atau Memiliki Keanekaragaman Hayati Areas or Areas with Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati Biodiversity Conservation Efort 381
Aspek Emisi Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenis Amount and Intensity of Emissions Generated by Type 380
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan Eforts and Achievements of Emission Reduction Implemented 380
Aspek Limbah dan Efluen Waste and Efluent Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis Amount of Waste and Efluent Generated by Type 382
F.14 Mekanisme Pengelolaan Limbah dan Efluen Waste and Efluent Management Mechanisms 381
F.15 Tumpahan yang Terjadi (jika ada) Spills (if any) 382
Aspek Pengaduan Terkait Lingkungan Hidup Aspect of Complaints Related to the Environment
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Number and Material of Environmental Complaints
F.16 383
Diterima dan Diselesaikan Received and Resolved
Kinerja Sosial Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/atau Commitment to Providing Equal Products and/or
F.17 358
Jasa yang Setara kepada Pelanggan Services to Consumers
Aspek Ketenagakerjaan Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja Equal Employment Opportunity 362
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa Child Labor and Forced Labor 363
F.20 Upah Minimum Regional Regional Minimum Wage 367
F.21 Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment 368
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai Employee Training and Development 368
Aspek Masyarakat Community Aspect
F.23 Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Surrounding Community 370
F.24 Pengaduan Masyarakat Community Complaints 375
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) Environmental Social Responsibility Activities 371
Tanggung Jawab Pengembangan Produk/Jasa Responsibility for Sustainable Product/Service
Berkelanjutan Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Sustainable Financial Product/Service Innovation and
F.26 358
Berkelanjutan Development
Produk/Jasa yang Sudah Dievaluasi Keamanannya
F.27 Products/Services with Evaluated Customer Safety 359
bagi Pelanggan
F.28 Dampak Produk/Jasa Impacts of Product/Services 359
F.29 Jumlah Produk yang Ditarik Kembali Number of Products Recalled 359
Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Customer Satisfaction Survey on Sustainable Financial
F.30 360
Keuangan Berkelanjutan Products and/or Services
Lain-lain Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) Written Verification from Independent Party (if any) 384
G.2 Lembar Umpan Balik Feedback Form 409
G.3 Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya Responses to Previous Year’s Report Feedback 384
Dafar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan List of Disclosures According to Financial Services Authority
G.4 403
No. 51/POJK.03/2017 Regulation No. 51/POJK.03/2017
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
DAFTAR PENGUNGKAPAN SESUAI PELAPORAN ESG METRIK
List of Disclosures According to ESG Reporting Metrics
Kinerja Kode Halaman
Nama Metrik Metric Name Page
Performance Code
Lingkungan E-01 Laporan Emisi Gas Rumah Kaca Greenhouse Gas Emission Report 379
Environment
E-02 Intensitas Emisi Gas Rumah Kaca Greenhouse Gas Emission Intensity 380
E-03 Konsumsi Energi Listrik Electrical Energy Consumption 379
E-04 Konsumsi Air Water Consumption 380
E-05 Limbah yang Dihasilkan Waste Generated 381
Komitmen Perusahaan untuk Mencapai Target Net Company’s Commitment to Achieve Net
E-06 N/A
Zero Emission Zero Emission Target
Komitmen Perusahaan untuk mengurangi Emisi Gas Company’s Commitment to Reduce Greenhouse
E-07 380
Rumah Kaca Gas Emissions
Sosial S-01 Kesetaraan Gender Gender Equality 362
Social
S-02 Pegawai Berdasarkan Gender dan Kelompok Umur Employees by Gender and Age Group 369
S-03 Tingkat Pergantian Pegawai Employee Turnover Rate 369
S-04 Jumlah Pegawai Sementara Number of Temporary Employees 366
S-05 Pelatihan dan Pengembangan Pegawai Employee Training and Development 368
S-06 Jumlah Kecelakaan Kerja Number of Occupational Accidents 369
S-07 Kejadian Pelanggaran Hak Asasi Manusia Incident of Human Rights Violation 364
Kebijakan Pelecehan Seksual dan/atau Sexual Harassment and/or
S-08 364
Non-Diskriminasi Non-Discrimination Policies
S-09 Kebijakan Mengenai Hak Asasi Manusia Human Rights Policy 364
S-10 Kebijakan Pekerja Anak dan/atau Pekerja Paksa Child and/or Forced Labor Policies 363
Kebijakan Mengenai Kesehatan dan Keselamatan
Occupational Health and Safety Policy and Safe and
S-11 Kerja serta Lingkungan Kerja yang Aman dan Layak 368
Decent Work Environment Provided to All Employees
diberikan Kepada Seluruh Karyawan
S-12 Corporate Social Responsibility Corporate Social Responsibility 371
Tata Kelola G-01 Keberagaman Manajemen dan Independensi Management Diversity and Independence 187
Governance
Total Attendance of Directors and Commissioners
G-02 Total Kehadiran Direksi dan Komisaris ke Rapat Dewan 162; 174
to Board Meetings
G-03 Kebijakan Pemisahan Chairman of the Board dan CEO Chairman of the Board and CEO Separation Policy 188
Board of Directors and Board of Commissioners
G-04 Kebijakan Penilaian Dewan Direksi dan Komisaris 177
Assessment Policy
Board of Directors and Board of Commissioners
G-05 Kebijakan Pelatihan Dewan Direksi dan Komisaris 179
Training Policy
G-06 Kriteria Khusus Pemilihan Dewan Specific Criteria for Board Selection 157; 165
G-07 Kode Etik dan/atau Anti-Korupsi Code of Conduct and/or Anti-Corruption 327; 332
G-08 Kebijakan Perlakuan Adil Terhadap Pemegang Saham Policy on Fair Treatment of Shareholders 147
G-09 Pencegahan Konflik Kepentingan Prevention of Conflict of Interest 194
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 405
Page 408
LAPORAN
KEUANGAN
Financial Statement
1 2 3 4 5 6 7 8
PT Bank Ganesha Tbk
406 2024 • Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report
Page 409
PT Bank Ganesha Tbk Laporan Tahunan dan Laporan Keberlanjutan / Annual Report and Sustainability Report • 2024 407
Page 410
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 411
PT Bank Ganesha Tbk 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 412
Page 413
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2024 AS OF DECEMBER 31, 2024
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR
TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Page
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan.............................................. 1-3 .................................. Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss
Komprehensif Lain ..................................................... 4-5 ..........................and Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 6 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 7-8 ........................................... Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 9-144 .............................. Notes to the Financial Statements
************************
Page 414
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 3/1/III/2025
Pemegang Saham, Dewan Komisaris, dan The Shareholders and the Boards of
Direksi PT Bank Ganesha Tbk Commissioners and Directors PT Bank Ganesha
Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Ganesha Tbk. (“Bank”) terlampir, yang statements of PT Bank Ganesha Tbk. (the “Bank”),
terdiri dari laporan posisi keuangan tanggal which comprise the statement of financial position
31 Desember 2024, serta laporan laba rugi dan as of December 31, 2024, and the statement of
penghasilan komprehensif lain, laporan profit or loss and other comprehensive income,
perubahan ekuitas, dan laporan arus kas untuk statement of changes in equity, and statement of
tahun yang berakhir pada tanggal tersebut, serta cash flows for the year then ended, and notes to
catatan atas laporan keuangan, termasuk the financial statements, including material
informasi kebijakan akuntansi material. accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of December
31 Desember 2024, serta kinerja keuangan dan 31, 2024, and its financial performance and cash
arus kas nya untuk tahun yang berakhir pada flows for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
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 the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“IICPA”). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Financial
pada laporan kami. Kami independen terhadap Statements paragraph of our report. We are
Bank berdasarkan ketentuan etika yang relevan independent of the Bank in accordance with the
dalam audit kami atas laporan keuangan di ethical requirements relevant to our audit of the
Indonesia, dan kami telah memenuhi tanggung financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for our
opinion.
i
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The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/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 yang professional judgment, were of most significance in our
paling signifikan dalam audit kami atas laporan audit of the financial statements of the current period.
keuangan periode kini. Hal audit utama tersebut Such key audit matters were addressed in the context of
disampaikan dalam konteks audit kami atas laporan our audit of the financial statements taken as a whole,
keuangan secara keseluruhan, dan dalam merumuskan and in forming our audit opinion thereon, and we do not
opini kami atas laporan keuangan terkait, dan kami provide a separate audit opinion on such key audit
tidak menyatakan suatu opini terpisah atas hal audit matters. For the key audit matter below, our description
utama tersebut. Untuk hal audit utama di bawah ini, of how our audit addressed such key audit matter is
penjelasan kami tentang bagaimana audit kami provided in such context.
merespons hal tersebut disampaikan dalam konteks
tersebut.
Kami telah memenuhi tanggung jawab yang diuraikan We have fulfilled the responsibilities described in the
dalam paragraf Tanggung Jawab Auditor terhadap Auditor’s Responsibilities for the Audit of the Financial
Audit atas Laporan Keuangan pada laporan kami, Statements paragraph of our report, including in relation
termasuk sehubungan dengan hal audit utama yang to the key audit matter communicated below.
dikomunikasikan di bawah ini. Oleh karena itu, audit Accordingly, our audit included the performance of
kami mencakup pelaksanaan prosedur yang didesain procedures designed to respond to our assessment of the
untuk merespons penilaian kami atas risiko kesalahan risks of material misstatement of the accompanying
penyajian material dalam laporan keuangan terlampir. financial statements. The results of our audit procedures,
Hasil prosedur audit kami, termasuk prosedur yang including the procedures performed to address the key
dilakukan untuk merespons hal audit utama di bawah audit matter below, provide the basis for our opinion on
ini, memberikan basis bagi opini kami atas laporan the accompanying financial statements.
keuangan terlampir.
ii
Page 416
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loan
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas laporan As described in Note 10 to the accompanying financial
keuangan terlampir, pada tanggal statements, as of December 31, 2024, the balance of
31 Desember 2024, saldo cadangan kerugian allowance for impairment losses on loans amounted to
penurunan nilai atas kredit yang diberikan adalah Rp239,701 million. Refer to material accounting policy
sebesar Rp239.701 juta. Lihat informasi kebijakan information for allowance for impairment losses on
akuntansi material untuk cadangan kerugian financial assets disclosed in Note 2, use of significant
penurunan nilai atas aset keuangan yang diungkapkan accounting judgments, estimates and assumptions in
dalam Catatan 2, penggunaan pertimbangan, estimasi Note 3, and the disclosures of allowances for impairment
dan asumsi akuntansi yang signifikan dalam Catatan 3, losses on loans in Note 10 to the accompanying financial
dan pengungkapan cadangan kerugian penurunan nilai statements.
atas kredit yang diberikan dalam Catatan 10 atas
laporan keuangan terlampir.
Kami berfokus pada area ini karena saldo kredit yang We focused on this area because the balances of loans
diberikan dan cadangan kerugian penurunan nilai atas and allowance for impairment losses on loans are
kredit yang diberikan adalah signifikan terhadap significant to the accompanying financial statements. In
laporan keuangan terlampir. Selain itu, penentuan addition, the determination of allowance for impairment
cadangan kerugian penurunan nilai memerlukan losses requires judgment and is subject to estimation
pertimbangan dan memiliki ketidakpastian estimasi uncertainty which includes determining the model to
termasuk dalam penentuan model untuk menghitung calculate allowance for impairment losses, identification
cadangan kerugian penurunan nilai, identifikasi of credit exposures with significant deterioration in credit
eksposur kredit yang mengalami penurunan kualitas quality, and determining assumptions used in the
kredit yang signifikan, dan penentuan asumsi yang allowance for impairment losses calculation models (for
digunakan dalam model perhitungan cadangan exposures assessed on an individual or collective basis),
kerugian penurunan nilai (untuk eksposur yang dinilai which incorporates forward-looking macroeconomic
secara individu atau kolektif), termasuk faktor-faktor factors.
ekonomi makro berorientasi masa depan.
iii
Page 417
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/2025 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Respons Audit: Audit response:
Kami menguji pengendalian utama atas pemberian We tested the key controls over the loan origination,
kredit, penilaian kualitas kredit internal secara regular, regular internal credit quality assessments, and
serta pencatatan dan pengawasan kredit yang recording and monitoring of the loans. We obtained
diberikan. Kami memperoleh pemahaman dan menilai understanding and assessed impairment measurement
metodologi pengukuran penurunan nilai, serta methodologies and performed validation of allowance for
melakukan validasi atas model pencadangan kerugian impairment losses models, inputs, bases, and
penurunan nilai, data masukan, dasar, dan asumsi yang assumptions used by the Bank in calculating the
digunakan oleh Bank dalam menghitung cadangan allowance for impairment losses, and tested the
kerugian penurunan nilai, serta menguji tiga tahapan classification into the three-stage credit quality of loan
kualitas kredit portofolio sesuai dengan kriteria portfolios in accordance with staging criteria developed
tingkatan (staging) yang disusun oleh Bank untuk kredit by the Bank for loans. We tested whether historical
yang diberikan. Kami menguji apakah pengalaman experience is representative of current circumstances
historis mewakili keadaan saat ini dan kerugian terkini and of the recent losses incurred in the portfolios, and
yang terjadi dalam portofolio, serta menilai kewajaran assessed the reasonableness of forward-looking
atas penyesuaian berorientasi masa depan, analisis adjustments, macroeconomic factor analysis, and
faktor ekonomi makro, dan beberapa skenario probability-weighted multiple scenarios for loans. With
probabilitas tertimbang untuk kredit yang diberikan. respect to individually assessed allowance for impairment
Untuk cadangan kerugian penurunan nilai yang dinilai losses, we tested the population of loans to evaluate the
secara individual, kami menguji populasi kredit yang timely identification by the Bank of exposures with
diberikan untuk mengevaluasi identifikasi secara tepat significant deterioration in credit quality or which have
waktu oleh Bank atas eksposur yang mengalami been impaired; for cases where impairment has been
penurunan kualitas kredit yang signifikan atau yang identified, we assessed the Bank’s assumptions on the
telah mengalami penurunan nilai; untuk kasus-kasus expected future cash flows, including the value of
dimana penurunan nilai telah diidentifikasi, kami realizable collateral based on available market
menilai asumsi Bank atas arus kas masa depan information or valuation prepared by independent valuer
ekspektasian, termasuk nilai agunan yang dapat or internal valuer.
direalisasikan berdasarkan informasi pasar yang
tersedia atau penilaian yang dilakukan oleh penilai
independen atau internal.
Kami memeriksa keakurasian perhitungan jumlah
cadangan kerugian penurunan nilai dengan melakukan We checked the accuracy of the calculation of allowance
perhitungan ulang atas keseluruhan portofolio yang for impairment losses amount by recalculating the
penurunan nilainya dinilai secara kolektif dan collective and individual impairment for the entire
individual. Kami menilai apakah pengungkapan dalam portfolio. We assessed whether the financial statements
laporan keuangan cukup dan secara memadai disclosures are adequately and appropriately reflecting
mencerminkan eksposur Bank terhadap risiko kredit. the Bank’s exposures to credit risk. We involved our
Kami melibatkan pakar auditor internal kami untuk auditor’s internal expert in the performance of the above
membantu kami dalam melakukan prosedur-prosedur procedures where their specific expertise was required.
di atas ketika keahlian spesifik mereka diperlukan.
iv
Page 418
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/2025 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2024 selain information included in the 2024 Annual Report
laporan keuangan terlampir dan laporan auditor other than the accompanying financial statements
independen kami (“Laporan Tahunan”). Laporan and our independent auditor’s report thereon (“The
Tahunan diharapkan akan tersedia bagi kami Annual Report”). The Annual Report is expected to
setelah tanggal laporan auditor independen ini. 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, and
kami tidak menyatakan bentuk keyakinan apapun 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 and,
dan, dalam melaksanakannya, in doing so, consider whether the Annual Report is
mempertimbangkan apakah Laporan Tahunan materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
v
Page 419
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/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 statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan tersebut fair presentation of the financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable the
memungkinkan penyusunan laporan keuangan preparation of financial statements that are free
yang bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud
baik yang disebabkan oleh kecurangan maupun or error.
kesalahan.
Dalam penyusunan laporan keuangan, In preparing the financial statements, management
manajemen bertanggung jawab untuk menilai is responsible for assessing the Bank’s ability to
kemampuan Bank dalam mempertahankan continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern, and
dengan kondisinya, hal-hal yang berkaitan dengan using the going concern basis of accounting, unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Bank or
akuntansi kelangsungan usaha, kecuali to cease its operations, or has no realistic
manajemen memiliki intensi untuk melikuidasi alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Bank’s financial reporting process.
pelaporan keuangan Bank.
vi
Page 420
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/2025 (continued)
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 assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk independent auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always detect
yang dilaksanakan berdasarkan Standar Audit a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on
material jika, baik secara individual maupun the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami 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 whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis for
bukti audit yang cukup dan tepat untuk our opinion. The risk of not detecting a material
menyediakan basis bagi opini kami. Risiko misstatement resulting from fraud is higher
tidak terdeteksinya suatu kesalahan than for one resulting from error, as fraud may
penyajian material yang disebabkan oleh involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or override of
oleh kesalahan, karena kecurangan dapat internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
vii
Page 421
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/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 on
Standar Audit yang ditetapkan oleh IAPI, kami 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)
· 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.
· 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
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusion is based on the audit evidence
terkait 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 a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
viii
Page 422
The original report included herein is in
the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00518/2.1032/AU.1/07/1681- Report No. 00518/2.1032/AU.1/07/1681-
3/1/III/2025 (lanjutan) 3/1/III/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 on
Standar Audit yang ditetapkan oleh IAPI, kami 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)
· 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.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
Page 423
Page 424
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2024 December 31, 2023
ASET ASSETS
Kas 2,4,31 45.628 43.763 Cash
Current accounts with
Giro pada Bank Indonesia 2,5,31 372.189 450.009 Bank Indonesia
Giro pada bank lain - pihak ketiga Current accounts with other
setelah dikurangi cadangan banks - third parties net of
kerugian penurunan nilai allowance for impairment
sebesar Rp85 pada tanggal losses of Rp85 as of
31 Desember 2024 dan Rp100 pada December 31, 2024 and Rp100
tanggal 31 Desember 2023 2,6,31 378.669 745.211 as of December 31, 2023
Penempatan pada Bank Indonesia Placements with
dan bank lain - pihak ketiga Bank Indonesia and
setelah dikurangi cadangan other banks - third parties
kerugian penurunan nilai sebesar net of allowance for
Rp180 pada tanggal impairment losses of Rp180
31 Desember 2024 dan Rp337 as of December 31, 2024 and
pada tanggal 31 Desember 2023 2,7,31 1.636.563 1.084.937 Rp337 as of December 31, 2023
Efek-efek - pihak ketiga
setelah dikurangi cadangan Securities - third parties
kerugian penurunan nilai sebesar net allowance for
Rp20 pada tanggal 31 Desember impairment losses of Rp20
2024 dan RpNihil pada tanggal as of December 31, 2024 and
31 Desember 2023 2,8,31 2.837.347 1.482.867 RpNil as of December 31, 2023
Securities purchased
Efek-efek yang dibeli dengan janji under agreement
dijual kembali - pihak ketiga 2,9 - 1.150.667 to resell - third parties
Kredit
setelah dikurangi cadangan Loans
kerugian penurunan nilai net of allowance for
sebesar Rp239.701 pada impairment losses of
tanggal 31 Desember 2024 dan Rp239,701 as of December 31,
Rp197.817 pada tanggal 2024 and Rp197,817
31 Desember 2023 as of December 31, 2023
Pihak berelasi 2,10,29 31.700 34.364 Related parties
Pihak ketiga 2,10,31 4.748.431 4.103.591 Third parties
Kredit - neto 4.780.131 4.137.955 Loans - net
Tagihan Akseptasi
setelah dikurangi cadangan Acceptance receivables
kerugian penurunan nilai net of allowance for
sebesar Rp2 pada tanggal impairment losses of Rp2
31 Desember 2024 dan RpNihil as of December 31, 2024 and
pada tanggal 31 Desember 2023 2,11 11.617 - RpNil as of December 31, 2023
Aset tetap Fixed assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp49.813 depreciation of Rp49,813
pada tanggal 31 Desember 2024 as of December 31, 2024
dan Rp47.018 pada tanggal and Rp47,018 as of
31 Desember 2023 2,12 63.141 61.547 December 31, 2023
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
1
Page 425
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2024 December 31, 2023
ASET (lanjutan) ASSETS (continued)
Aset hak-guna Right-of-use assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp48.445 depreciation of Rp48,445
pada tanggal 31 Desember 2024 as of December 31, 2024
dan Rp44.145 pada tanggal and Rp44,145 as of
31 Desember 2023 2,13 12.346 18.937 December 31, 2023
Aset takberwujud Intangible assets
setelah dikurangi akumulasi net of accumulated
amortisasi sebesar Rp9.577 amortization of Rp9,577
pada tanggal 31 Desember 2024 as of December 31, 2024
dan Rp6.648 pada tanggal and Rp6,648 as of
31 Desember 2023 2,14 10.703 11.447 December 31, 2023
Aset pajak tangguhan 2,26 104.037 105.146 Deferred tax assets
Aset lain-lain Other assets
setelah dikurangi cadangan net of allowance for
kerugian penurunan nilai impairment losses of
sebesar Rp12.404 pada tanggal Rp12,404 as of December 31,
31 Desember 2024 dan Rp6.104 2024 and Rp6,104 as of
pada tanggal 31 Desember 2023 2,15,29,31 105.879 109.823 December 31, 2023
TOTAL ASET 10.358.250 9.402.309 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 2,31 140.958 11.873 Liabilities due immediately
Simpanan Deposits
Pihak berelasi 2,16,29,31 141.572 69.371 Related parties
Pihak ketiga 2,16,31 6.512.206 5.922.668 Third parties
Total 6.653.778 5.992.039 Total
Simpanan dari bank lain - Deposits from other banks -
pihak ketiga 2,17 2.143 2.238 third parties
Kewajiban akseptasi 2,11 11.619 - Acceptance liabilities
Utang pajak 2,18 10.315 53.600 Taxes payable
Post-employment benefits
Liabilitas imbalan pasca kerja 2,28 30.212 28.582 obligation
Liabilitas lain-lain 2,3,19,31 63.944 69.775 Other liabilities
TOTAL LIABILITAS 6.912.969 6.158.107 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
2
Page 426
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2024 December 31, 2023
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - nilai nominal Authorized capital - par value
40.000.000.000 lembar saham 40,000,000,000 shares
dengan nominal saham Rp100 with par value Rp100
(nilai penuh) per saham pada (full amount) per share
tanggal 31 Desember 2024 dan as of December 31, 2024 and
tanggal 31 Desember 2023 as of December 31, 2023
Modal ditempatkan dan disetor penuh - Issued and fully paid capital -
23.970.997.103 lembar saham 23,970,997,103 shares as of
pada tanggal 31 Desember 2024 as of December 31, 2024 and
dan tanggal 31 Desember 2023 2,20 2.397.100 2.397.100 as of December 31, 2023
Tambahan modal disetor 2,20 692.110 692.110 Additional paid-in capital
Revaluation surplus of
Surplus revaluasi aset tetap - neto 36.784 33.746 fixed assets - net
Perubahan nilai wajar dari aset Fair value changes
keuangan yang diukur pada of securities measured
nilai wajar melalui penghasilan at fair value through
komprehensif lain 8 (9.905) (5.342) other comprehensive income
Remeasurement of
Pengukuran kembali defined benefit plan -
program imbalan pasti - neto (15.760) (16.650) net of deferred tax
Saldo laba 344.952 143.238 Retained earnings
EKUITAS 3.445.281 3.244.202 EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 10.358.250 9.402.309 EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
3
Page 427
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2024 December 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 2,21,29 723.201 592.752 Interest income
Beban bunga Interest expenses
Bunga 2,22,29 (248.198) (140.825) Interest expenses
Premi program penjaminan Premium on deposit
simpanan 2,33 (10.634) (10.208) guarantee program
Total beban bunga (258.832) (151.033) Total interest expenses
Pendapatan bunga - neto 464.369 441.719 Interest income - net
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Commissions and fees from
Provisi dan komisi selain kredit - neto 2 27.862 24.749 transactions other than loans - net
Pendapatan jasa administrasi dan penalti 1.247 1.630 Administration fees and penalties
(Kerugian) keuntungan transaksi valuta (Loss) gain on foreign exchange
asing - neto (283) 2.330 transactions - net
Keuntungan neto penjualan efek 8 11.945 7.336 Net gain on sale of securities
Lain-lain 20.432 15.843 Others
Total pendapatan operasional lainnya 61.203 51.888 Total other operating income
Beban kerugian penurunan nilai: 23 Provision for impairment losses:
6,7,8,10
Aset keuangan 11,15 (44.044) (140.998) Financial assets
Aset non-keuangan 15 (6.300) (195) Non-financial assets
Total beban kerugian penurunan nilai (50.344) (141.193) Total provision for impairment losses
Beban operasional lainnya: Other operating expenses:
Umum dan administrasi 24 (63.637) (61.041) General and administrative
Tenaga kerja 25 (152.390) (157.027) Personnel
Lain-lain (5.141) (3.485) Others
Total beban operasional lainnya (221.168) (221.553) Total other operating expenses
Beban Operasional Lainnya - Neto (210.309) (310.858) Other Operating Expenses - Net
LABA OPERASIONAL 254.060 130.861 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING INCOME
NON-OPERASIONAL (EXPENSES)
Keuntungan pelepasan Gain on disposals of
aset tetap - neto 12 182 1.091 fixed assets - net
Kerugian penjualan Loss on sales
agunan yang diambil alih - (1.239) for foreclosed asset
Beban administrasi agunan Administrative expenses of
yang diambil alih 15 (12) (413) foreclosed properties
Lain-lain - neto 447 (1.516) Others - net
Pendapatan (beban) Non-operating income
non-operasional - neto 617 (2.077) (expenses) - net
LABA SEBELUM PAJAK PENGHASILAN 254.677 128.784 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 26 (52.963) (24.819) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 201.714 103.965 PROFIT FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
4
Page 428
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2024 December 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items not to be reclassified to
direklasifikasikan ke laba rugi: profit or loss:
Surplus revaluasi Gain on revaluation of
aset tetap 2.527 - fixed assets
Pajak penghasilan terkait 26 511 - Related income tax
Neto 3.038 - Net
Pengukuran kembali atas Remeasurement of defined
kewajiban imbalan pasti 28 351 (1.704) benefit obligation
Pajak penghasilan terkait 26 539 324 Related income tax
Neto 890 (1.380) Net
Pos-pos yang akan direklasifikasikan Item to be reclassified to profit
ke laba rugi: or loss:
Gain (losses) on
Keuntungan (kerugian) bersih atas changes in fair value of
efek-efek yang diukur pada securities fair-value
nilai wajar melalui penghasilan through other
komprehensif lain 8 (6.104) 3.525 comprehensive income
Pajak penghasilan terkait 26 1.541 (670) Related income tax
Neto (4.563) 2.855 Net
Keuntungan (kerugian) komprehensif lain Other comprehensive loss
tahun berjalan - neto (635) 1.475 for the year - net
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 201.079 105.440 INCOME FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
(nilai penuh) (full amount)
Dasar/Dilusian 27 8,4 5,0 Basic/Diluted
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements from an integral part of these
terpisahkan dari laporan keuangan secara keseluruhan. financial statements.
5
Page 429
The original financial statements included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Perubahan
nilai wajar
dari aset keuangan
yang diukur pada Keuntungan
nilai wajar melalui (kerugian)
penghasilan pengukuran
komprehensif lain/ kembali program
Fair value changes iuran pasti setelah
Surplus of securities pajak tangguhan
Tambahan revaluasi measured /Gain (loss) on
modal Dana aset tetap - neto at fair value remeasurenment
disetor/ setoran modal/ Revaluation through other of defined
Catatan/ Modal saham/ Additional Capital surplus of comprehensive contribution plan- Saldo laba/ Ekuitas neto/
Notes Share capital paid-in capital deposit funds fixed assets - net income net of deffered tax Retained earrning Net Equity
Saldo per 31 Desember 2022 1.647.100 542.110 900.000 33.746 (8.197 ) (15.270 ) 39.273 3.138.762 Balance as of December 31. 2022
Laba tahun berjalan - - - - - - 103.965 103.965 Profit for the year
Penawaran Umum Terbatas II 20 Limited Public Offering II
Dana setoran modal (900.000 ) - - - - (900.000) Capital deposit funds
Penerbitan saham baru 750.000 150.000 - - - - - 900.000
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - - - 2.855 (1.380) - 1.475 for the year - net of tax
Saldo per 31 Desember 2023 2.397.100 692.110 - 33.746 (5.342 ) (16.650 ) 143.238 3.244.202 Balance as of December 31. 2023
Laba tahun berjalan - - - - - - 201.714 201.714 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - - 3.038 (4.563 ) 890 - (635) for the year - net of tax
Saldo per 31 Desember 2024 2.397.100 692.110 - 36.784 (9.905 ) (15.760 ) 344.952 3.445.281 Balance as of December 31. 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan. The accompanying notes to the financial statements from an integral part of these financial statements.
6
Page 430
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended December 31, 2024
pada Tanggal 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/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari bunga serta Interest, loan commissions and
provisi dan komisi kredit 714.959 585.076 fees received
Pembayaran bunga, hadiah, provisi Interests, prizes, fund
dan komisi dana (253.347) (155.071) commissions and fees paid
Penerimaan pendapatan Other operating revenues
operasional lainnya 63.029 49.558 received
Keuntungan dari transaksi Gain on foreign exchange
valuta asing - neto (283) 2.330 transactions - net
Pembayaran gaji dan tunjangan karyawan (151.468) (135.737) Salaries and employee benefits paid
Pembayaran beban operasional lainnya (68.996) (45.630) Other operating expenses paid
Pembayaran beban non-operasional (12) (3.168) Non-operating expenses paid
Pembayaran beban pajak (91.703) (36.362) Tax expense paid
Hasil penjualan agunan yang Proceeds from sale of foreclosed
diambil alih - 5.075 properties
Cash flows before
Arus kas sebelum perubahan changes in operating
aset dan liabilitas operasi 212.179 266.071 assets and liabilities
Penurunan (kenaikan) aset operasi: Decrease (increase) in operating assets:
Efek-efek yang dibeli dengan janji dijual Securities purchased under
kembali 1.150.667 (383.995) agreement to resell
Efek-efek (1.362.126) 171.155 Securities
Kredit (692.497) (1.428.586) Loans
Tagihan akseptasi (11.619) 12.215 Acceptance receivables
Aset lain-lain 15.079 8.908 Other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera 129.085 (99.713) Obligations due immediately
Simpanan 661.739 369.088 Deposits
Simpanan dari bank lain (95) (187) Deposits from other banks
Liabilitas akseptasi 11.619 (12.215) Acceptance liabilities
Liabilitas lain-lain 14.053 7.335 Other liabilities
Kas neto (diperoleh dari) Net cash (provided by)
aktivitas operasi 128.084 (1.089.924) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Hasil penjualan aset tetap 12 370 1.091 Proceeds from sale of fixed assets
Perolehan aset takberwujud 14 (2.184) (2.167) Acquisition of intangible assets
Perolehan aset tetap 12 (6.310) (6.351) Acquisition of fixed assets
Kas neto digunakan untuk Net cash used in
aktivitas investasi (8.124) (7.427) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITY
Pembayaran liabilitas sewa 13 (11.003) (7.698) Lease liabilities paid
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (11.003) (7.698) investing activities
NET INCREASE (DECREASE)
KENAIKAN (PENURUNAN) NETO IN CASH AND CASH
KAS DAN SETARA KAS 108.957 (1.105.049) EQUIVALENTS
KAS DAN SETARA KAS AWAL CASH AND CASH EQUIVALENTS
TAHUN 2.324.357 3.429.406 AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
TAHUN 2.433.314 2.324.357 AT END OF YEAR
Catatan atas laporan keuangan terlampir merupakan bagian yang The accompanying notes to the financial statements from an integral
tidak terpisahkan dari laporan keuangan secara keseluruhan. part of these financial statements.
7
Page 431
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended December 31, 2024
pada Tanggal 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/
Notes 2024 2023
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 4 45.628 43.763 Cash
Current accounts with
Giro pada Bank Indonesia 5 372.189 450.009 Bank Indonesia
Current accounts with
Giro pada bank lain 6 378.754 745.311 other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 1.636.743 1.085.274 and other banks
Total 2.433.314 2.324.357 Total
Catatan atas laporan keuangan terlampir merupakan bagian yang The accompanying notes to the financial statements from an integral
tidak terpisahkan dari laporan keuangan secara keseluruhan. part of these financial statements.
8
Page 432
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 Ganesha Tbk (selanjutnya disebut PT Bank Ganesha Tbk (the “Bank”) was
"Bank") didirikan dengan akta No. 47 tanggal established based on Deed No. 47 dated
15 Mei 1990 dari notaris Esther Daniar May 15, 1990 of notary Esther Daniar Iskandar,
Iskandar, S.H.. Akta pendirian ini disahkan oleh S.H.. The deed of establishment was approved
Menteri Kehakiman Republik Indonesia dalam by the Ministry of Justice of the Republic of
Surat Keputusan No. C2-4331 HT.01.01. Th 91 Indonesia through Decision Letter No. C2-4331
tanggal 30 Agustus 1991 serta diumumkan HT.01.01. Th 91 dated August 30, 1991 and
dalam Berita Negara Republik Indonesia No. 85 was published in Supplement No. 5296 of the
tanggal 23 Oktober 1992, Tambahan No. 5296. State Gazette of the Republic of Indonesia
Anggaran Dasar Bank telah mengalami No. 85 dated October 23, 1992. The Bank’s
beberapa kali perubahan, terakhir dengan Akta Articles of Association have been amended
No. 181 tanggal 22 Desember 2021 dari notaris several times, the latest was by Deed No. 181
Hannywati Gunawan, S.H., notaris di Jakarta, dated December 22, 2021 of notary Hannywati
mengenai perubahan seluruh anggaran dasar Gunawan, S.H., notary in Jakarta, in order to
Bank yang telah memperoleh Keputusan amend the Bank’s entire Articles of Association
Menteri Hukum dan Hak Asasi Manusia which was approved by the Ministry
Republik Indonesia dalam Surat Keputusan of Justice and Human Rights of the Republic
No. AHU-0074700.AH.01.02 Tahun 2021 of Indonesia through Decission Letter
tanggal 22 Desember 2021. No. AHU-0074700.AH.01.02 Year 2021 dated
December 22, 2021.
Sesuai dengan pasal 3 anggaran dasar Bank, In accordance with article 3 of the Bank’s
ruang lingkup kegiatan Bank adalah articles of association, the scope of its activities
menjalankan usaha bank umum. is to engage in general banking.
Bank mulai beroperasi secara komersial pada The Bank started its commercial operations on
tanggal 30 April 1992, sesuai dengan izin usaha April 30, 1992 when it obtained its business
yang diberikan oleh Menteri Keuangan license based on the Decision Letter
Republik Indonesia dalam Surat Keputusan No. 393/KMK-013/1992 dated April 14, 1992
No. 393/KMK-013/1992 tanggal 14 April 1992. from the Ministry of Finance of the Republic of
Sesuai dengan Surat Keputusan Bank Indonesia. In accordance with Bank Indonesia’s
Indonesia No. 26/66/KEP/DIR tanggal Decision Letter No. 26/66/KEP/DIR dated
12 September 1995, Bank telah mendapat September 12, 1995, the Bank is authorized to
persetujuan menjadi bank devisa. be a foreign exchange bank.
Bank berkedudukan di Jakarta dan memiliki The Bank is domiciled in Jakarta and has
1 kantor pusat, 8 kantor cabang/cabang 1 head office, 8 branch/sub-branch offices and
pembantu dan 2 kantor kas. Kantor pusat Bank 2 cash offices. The Bank’s head office is located
beralamat di Wisma Hayam Wuruk, at Wisma Hayam Wuruk, Jl. Hayam Wuruk
Jl. Hayam Wuruk No. 8, Jakarta 10120, No. 8, Jakarta 10120, Indonesia. The Bank had
Indonesia. Bank memiliki 266 dan 257 a total number of 266 and 257 employees as of
karyawan pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023, respectively
2023 (tidak diaudit). (unaudited).
Entitas induk terakhir Bank adalah Equity The ultimate parent of the Bank is Equity Global
Global International Ltd, Hongkong. Entitas International Ltd, Hongkong. The ultimate
induk terakhir Bank tersebut telah mendapat parent has received approval on the fit and
persetujuan atas fit and proper test proper test from the Financial Services
dari Otoritas Jasa Keuangan (OJK) Authority (OJK) to conform with POJK
sesuai dengan Peraturan Otoritas Jasa No. 27/POJK/2016 No. KEP-127/D.03/2019
Keuangan No. 27/POJK/2016 dengan dated July 18, 2019.
No. KEP-127/D.03/2019 pada tanggal
18 Juli 2019.
9
Page 433
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Susunan Dewan Komisaris dan Direksi Bank The composition of the Board of Commissioners
pada tanggal 31 Desember 2024 ditetapkan and Directors of the Bank as of December 31,
berdasarkan Rapat Umum Pemegang Saham 2024, is established based on the Extraordinary
Luar Biasa (RUPSLB) Bank tanggal 8 Maret General Meeting of Shareholders held on March
2024 yang menyetujui pengunduran diri 8, 2024, which approved the resignation of
Sdr. Mahesh Ajit Ranade selaku Wakil Presiden Mr. Mahesh Ajit Ranade as Vice President of
Perseroan sesuai Berita Acara Rapat No. 52 the Company, in accordance with the Minutes of
tanggal 8 Maret 2024 yang dibuat oleh Notaris Meeting No. 52 dated March 8, 2024, prepared
Hannywati Gunawan, S.H. di Jakarta, yang by Notary Hannywati Gunawan, S.H. in Jakarta,
dimuat dalam Pernyataan Keputusan Rapat was documented in the Meeting Resolution
No. 53 tanggal 8 Maret 2024, dan dicatat di Statement No. 53 dated March 8, 2024, and
dalam Sistem Administrasi Kementerian Hukum recorded in the Administration System of the
dan Hak Asasi Manusia Republik Indonesia Ministry of Law and Human Rights of the
No. AHU-AH.01.09-0101893 tanggal 14 Maret Republic of Indonesia under No. AHU-AH.01.09
2024. -0101893 dated March 14, 2024.
Selanjutnya Bank menyelenggarakan Rapat Furthermore, the Bank held its Annual General
Umum Pemegang Saham Tahunan (RUPST) Meeting of Shareholders on May 29, 2024,
pada tanggal 29 Mei 2024 yang menyetujui which approved the appointment of
pengangkatan Saudara Setiawan Kumala yang Mr. Setiawan Kumala, who was previously the
semula Direktur Perseroan menjadi Wakil Director of the Company, as Vice President
Presiden Direktur Perseroan dan Saudara Director of the Company, and Mr. Ibrahim as
Ibrahim sebagai Direktur Perseroan, efektif Director of the Company, effective upon
terhitung sejak diperolehnya persetujuan obtaining approval from the Financial Services
Otoritas Jasa Keuangan (OJK), sesuai Berita Authority (OJK), was documented in the
Acara Rapat No. 232 tanggal 29 Mei 2024 yang Minutes of Meeting No. 232 dated May 29,
dibuat oleh Notaris Hannywati Gunawan, S.H. 2024, prepared by Notary Hannywati Gunawan,
di Jakarta, yang dimuat dalam Pernyataan S.H. in Jakarta, and recorded in the Meeting
Keputusan Rapat No. 232 tanggal 29 Mei 2024 Resolution Statement No. 232 dated May 29,
dan dicatat di dalam Sistem Administrasi 2024, in the Administration System of the
Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.09- Republic of Indonesia under No. AHU-AH.01.09
0209880 tanggal 4 Juni 2024 dan Pernyataan -0209880 dated June 4, 2024, as well as in the
Keputusan Rapat No. 248 tanggal 28 Juni 2024 Meeting Resolution Statement No. 248 dated
yang dicatat di dalam Sistem Administrasi June 28, 2024, recorded in the Administration
Kementerian Hukum dan Hak Asasi Manusia System of the Ministry of Law and Human
Republik Indonesia No. AHU-AH.01.09- Rights of the Republic of Indonesia under No.
0219936 tanggal 28 Juni 2024, sehingga AHU-AH.01.09-0219936 dated June 28, 2024.
susunan Dewan Komisaris dan Direksi Bank Therefore, the composition of the Board of
menjadi sebagai berikut: Commissioners and Directors of the Bank is as
follows:
31 Desember/December 31, 2024
Dewan Komisaris Board of Commissioners
Presiden Komisaris (Independen) Marcello T. Taufik President Commissioner(Independent)
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Direksi Directors
Presiden Direktur Lenny Sugihat President Director
Wakil Presiden Direktur Setiawan Kumala Vice President Director
Direktur Arif Wicaksono Director
Direktur Suroso Director
Direktur Ibrahim Director
10
Page 434
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
31 December/December 31, 2024
Komite Audit Audit Committee
Ketua Trisna Chandra Chairman
Anggota Arief Dhita Wibawa Member
Anggota Sari Utami Member
Audit Internal Resky Irianawati Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
Susunan Dewan Komisaris dan Direksi Bank The composition of the Board of Commissioners
pada tanggal 31 Desember 2023 ditetapkan and Directors of the Bank as of December 31,
berdasarkan Rapat Umum Pemegang Saham 2023 based on the Bank’s Annual General
Tahunan (RUPST) Bank tanggal 26 Mei 2023 Shareholders Meeting held on May 26, 2023
sesuai Berita Acara Rapat No. 240 tanggal stated under Deed of Meeting Resolution
26 Mei 2023, dan Rapat Umum Pemegang Statements No. 240 dated May 26, 2023, and
Saham Luar Biasa (RUPSLB) tanggal the Bank’s Extraordinary General Shareholders
26 Juli 2023 sesuai Berita Acara Rapat No. 164 Meeting held on July 26, 2023 stated under
tanggal 26 Juli 2023, yang dibuat oleh Notaris Deed of Meeting Resolution Statements No.
Hannywati Gunawan, S.H. di Jakarta, yang 164 dated July 26, 2023, Notary Hannywati
dimuat dalam Pernyataan Keputusan Rapat No. Gunawan S.H. in Jakarta stated under Deed of
165 tanggal 26 Juli 2023, telah diterima dan Meeting Resolution Statements No. 165 dated
dicatat di dalam Sistem Administrasi July 26, 2023, that has been received and
Kementerian Hukum dan Hak Asasi Manusia recorded in the Administration System of the
Republik Indonesia No. AHU-AH.01.09- Ministry of Law and Human Rights of the
0144453 tanggal 26 Juli 2023, adalah sebagai Republic of Indonesia No. AHU-AH.01.09-
berikut: 0144453 dated July 26, 2023, are as follows:
31 December/December 31, 2023
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Direksi Directors
Presiden Direktur Lenny Sugihat President Director
Wakil Presiden Direktur Mahesh Ajit Ranade Vice President Director
Direktur Setiawan Kumala Director
Direktur Agoes Roediyanto Director
Direktur Arif Wicaksono Director
Direktur Suroso Director
Komite Audit Audit Committee
Ketua Trisna Chandra Chairman
Anggota Dede Suherman Sukandar Member
Anggota Pramu Hestiono Utama Member
Audit Internal Resky Irianawati Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
11
Page 435
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Berdasarkan Surat Keputusan Direksi Based on Directors Decree No. 014/SK DIR-
No. 014/SK DIR-SDM/VI/23 tanggal 19 Juni SDM/VI/23 on June 19, 2023, Resky Irianawati
2023, telah ditetapkan Resky Irianawati sebagai has been appointed as the Head of Internal
Kepala Satuan Kerja Audit Internal. Audit.
Berdasarkan Surat Keputusan Direksi Based on Directors Decree
No. 118/DIR/V/2023 tanggal 11 Mei 2023, telah No. 118/DIR/V/2023 on May 11, 2023,
ditetapkan Trisna Chandra sebagai Ketua Trisna Chandra has been appointed as the
Komite Audit. Chairman of Audit Committee.
b. Penawaran umum saham b. Public offering of the Bank’s shares
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa No. 12 tanggal 22 Oktober 2015 Extraordinary Shareholders No. 12 dated
oleh Dr. Isyana Wisnuwardhani Sadjarwo, S.H., October 22, 2015 of notary Dr. Isyana
M.H., telah disetujui penerbitan saham baru Wisnuwardhani Sadjarwo, S.H., M.H.,
kepada PT Equity Development Investment Tbk shareholders approved the issuance of new
sebanyak-banyaknya 2.400.000.000 lembar shares to PT Equity Development Investment
saham pada tanggal pencatatan saham Bank di Tbk by as much as 2,400,000,000 shares on
Bursa Efek Indonesia. Bank menerbitkan the date of listing on the Indonesia Stock
saham baru sebanyak 2.286.650.000 lembar Exchange. The new shares issued by the Bank
saham. consist of 2,286,650,000 shares.
Pada tanggal 3 Mei 2016, Bank memperoleh On May 3, 2016, the Bank obtained the notice
pernyataan efektif dari Ketua Dewan of effectivity from the Board of Commissioners
Komisioner Otoritas Jasa Keuangan dan of the Financial Services Authority and
Kepala Eksekutif Badan Pengawas Pasar Chairman of the Capital Market Supervisory
Modal (OJK-Bapepam) dengan suratnya Agency (OJK-Bapepam) in his letter
No. S-216/D.04/2016 untuk melakukan No. S-216/D.04/2016 for its initial public offering
penawaran umum perdana (IPO) atas (IPO) of 5,372,320,000 shares to public.
5.372.320.000 lembar saham Bank kepada
masyarakat.
Termasuk di dalam jumlah saham kepada Included in the number of initial shares offered
masyarakat adalah saham yang telah to the public are shares that have been
dialokasikan sehubungan dengan Program allocated in connection with Employee Stock
Alokasi Saham Karyawan (ESA) sejumlah Allocation (ESA) Program of 614,000 shares
614.000 lembar saham berdasarkan Surat based on the Directors’ Decision Letter
Keputusan Direksi No. 006/SKDIR/II/16 tanggal No. 006/SKDIR/II/16 dated February 11, 2016.
11 Februari 2016.
Pada tanggal 12 Mei 2016, seluruh saham On May 12, 2016, these shares were listed on
tersebut telah dicatatkan pada Bursa Efek the Indonesia Stock Exchange.
Indonesia.
12
Page 436
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 saham (lanjutan) b. Public offering of the Bank’s shares
(continued)
Berdasarkan Akta No. 184 tanggal 25 Maret Based on the Deed No. 184 dated March 25,
2022 dari Hannywati Gunawan, S.H., notaris di 2022 from Hannywati Gunawan, S.H., notary in
Jakarta Bank telah melaksanakan wewenang Jakarta, the Bank’s management has exercised
dan kuasa yg diberikan para pemegang saham the authority and power granted by the
melalui Rapat Umum Pemegang Saham shareholders through the General Meeting of
(RUPS) untuk melaksanakan penerbitan saham Shareholders (RUPS) to carry out the issuance
baru melalui Penambahan Modal dengan Hak new shares through the issuance of
Memesan Efek Terlebih Dahulu (PMHMETD) I Pre-emptive Rights (PMHMETD) I as much as
sebanyak-banyaknya 5.587.530.000 lembar 5,587,530,000 shares, the Decree of the
saham, akta ini telah memperoleh Keputusan Minister of Law and Human Rights of the
Menteri Hukum dan Hak Asasi Manusia Republic of Indonesia in a Decree
Republik Indonesia dalam Surat Keputusan No. AHU-AH.01.03-0203189 dated March 25,
No. AHU-AH.01.03-0203189 tanggal 25 Maret 2022. Bank has obtained notice of effectivity
2022. Bank telah mendapatkan pernyataan from OJK of this PMHMETD I through its letter
efektif dari OJK atas PMHMETD I ini melalui No. S-19/D.04/2022 dated February 14, 2022.
surat No. S-19/D.04/2022 tanggal 14 Februari
2022.
Pada tanggal 8 April 2022 Bank telah On April 8, 2022, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-7/PB.322/2022 dan (OJK) through letter No. SR-7/PB.332/2022
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
16.470.997.103 lembar saham. 16,470,997,103 shares.
Berdasarkan Akta No. 310 tanggal Based on the Deed No. 310 dated December
27 Desember 2022 dari Hannywati Gunawan, 27, 2022 from Hannywati Gunawan, S.H.,
S.H., notaris di Jakarta Bank telah notary in Jakarta, the Bank’s management has
melaksanakan wewenang dan kuasa yang exercised the authority and power granted by
diberikan para pemegang saham melalui Rapat the shareholders through the General Meeting
Umum Pemegang Saham (RUPS) untuk of Shareholders (RUPS) to carry out the
melaksanakan penerbitan saham baru melalui issuance new shares through the issuance of
Penambahan Modal dengan Hak Memesan Pre-emptive Rights (PMHMETD) II as much as
Efek Terlebih Dahulu (PMHMETD) II sebanyak- 7,500,000,000 shares, the Decree of the
banyaknya 7.500.000.000 lembar saham, akta Minister of Law and Human Rights of the
ini telah memperoleh Keputusan Menteri Republic of Indonesia in a Decree
Hukum dan Hak Asasi Manusia Republik No. AHU-AH.01.03-0497407 dated Desember
Indonesia dalam Surat Keputusan 29, 2022. Bank has obtained notice of
No. AHU-AH.01.03-0497407 tanggal effectivity from OJK of this PMHMETD II
29 Desember 2022. Bank telah mendapatkan through its letter No. S-249/D.04/2022 dated
pernyataan efektif dari OJK atas PMHMETD II November 30, 2022.
ini melalui surat No. S-249/D.04/2022 tanggal
30 November 2022.
Pada tanggal 8 Juni 2023 Bank telah On June 8, 2023, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-87/PB.322/2023 dan (OJK) through letter No. SR-87/PB.332.2023
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
23.970.997.103 lembar saham. 23,970,997,103 shares.
Pada tanggal-tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023, the Bank’s
2023 sejumlah 23.731.287.132 lembar saham outstanding shares totaling 23,731,287,132
Bank telah dicatatkan pada Bursa Efek shares have been listed on the Indonesia Stock
Indonesia dan sejumlah 239.709.971 lembar Exchange, while the founder shares totaling
saham yang merupakan saham pendiri yang 239,709,971 shares are not listed on the stock
tidak dicatatkan di bursa. exchange.
13
Page 437
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL POLICIES INFORMATION
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan pada tanggal 31 Desember The financial statements as of December 31, 2024
2024 dan untuk tahun yang berakhir pada tersebut and for the year ended, is prepared and presented in
disusun dan disajikan sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia, yang mencakup Standards, which include the statements and
pernyataan dan interpretasi yang dikeluarkan oleh interpretations issued by the Financial Accounting
Dewan Standar Akuntansi Keuangan Ikatan Standards Board Indonesian Institute of
Akuntan Indonesia (DSAK-IAI) dan peraturan Accountants (DSAK-IAI) and Indonesian Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
Keuangan (Bapepam-LK) No. VIII.G.7 lampiran Agency (Bapepam-LK) Regulation No.VIII.G.7
keputusan Ketua Bapepam-LK appendix of the Decision of the Chairman of
No. KEP-347/BL/2012 tanggal 25 Juni 2012 Bapepam-LK No.KEP-347/BL/2012 dated June 25,
tentang “Penyajian dan Pengungkapan Laporan 2012 regarding the “Guidelines on Financial
Keuangan Emiten atau Perusahaan Publik”. Statements Presentations and Disclosures for
Issuers or Public Companies”.
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of Financial
Statements
Laporan keuangan telah disusun sesuai The financial statements have been prepared in
dengan Standar Akuntansi Keuangan (“SAK”) accordance with the Indonesian Financial
di Indonesia, yang mencakup Pernyataan dan Accounting Standards, which comprise the
Interpretasi yang dikeluarkan oleh Dewan Statements and Interpretations issued by the
Standar Akuntansi Keuangan Ikatan Akuntan Financial Accounting Standards Board of the
Indonesia (“DSAK IAI”) dan Peraturan- Institute of Indonesia Chartered Accountants
Peraturan serta Pedoman Penyajian dan (Dewan Standar Akuntansi Keuangan Ikatan
Pengungkapan Laporan Keuangan yang Akuntan Indonesia or DSAK IAI) and the
diterbitkan oleh Otoritas Jasa Keuangan Regulations and Guidelines on Financial
(“OJK”). Statement Presentation and Disclosures issued
by Financial Services Authority (Otoritas Jasa
Keuangan or “ OJK”).
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual, kecuali laporan arus kas, on the accrual basis, except for the statement of
dengan menggunakan konsep biaya historis, cash flows, using the historical cost concept of
kecuali seperti yang disebutkan dalam Catatan accounting, except as disclosed in the relevant
atas laporan keuangan yang relevan. Notes to the consolidated financial statements
herein.
Laporan arus kas yang disajikan dengan The statement of cash flows, which have been
menggunakan metode langsung, menyajikan prepared using the direct method, present
penerimaan dan pengeluaran kas dan setara receipts and disbursements of cash and cash
kas yang diklasifikasikan ke dalam aktivitas equivalents classified into operating, investing
operasi, investasi dan pendanaan. and financing activities.
Untuk keperluan laporan arus kas, yang For the statement of cash flows purposes, cash
termasuk kas dan setara kas terdiri dari kas, and cash equivalents consist of cash, current
giro pada Bank Indonesia dan giro pada bank accounts with Bank Indonesia and current
lain dan penempatan pada Bank Indonesia accounts with other banks and placements with
dan bank lain yang jatuh tempo dalam waktu 3 Bank Indonesia and other banks maturing within
(tiga) bulan sejak tanggal perolehan, 3 (three) months or less from the acquisition
sepanjang tidak digunakan sebagai jaminan date provided that they are neither pledged as
atas pinjaman yang diterima serta tidak collateral for fund borrowings nor restricted.
dibatasi penggunaannya.
14
Page 438
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of Financial
(lanjutan) Statements (continued)
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah mata uang Rupiah statements is the Indonesian Rupiah (Rp) which
(Rp) yang juga merupakan mata uang is also the functional currency of the entity.
fungsional entitas. Angka-angka yang Unless otherwise stated, all figures presented in
disajikan dalam laporan keuangan, kecuali bila the financial statements are rounded off to
dinyatakan secara khusus, adalah dibulatkan millions of Rupiah.
dalam jutaan Rupiah.
Bank telah menyusun laporan keuangan The bank has prepared the financial statements
dengan dasar bahwa Bank akan menjaga on the basis that it will continue to operate as a
kelangsungan usaha. going concern.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
Aset keuangan terdiri dari kas, giro pada Bank Financial assets consist of cash, current
Indonesia, giro pada bank lain, penempatan accounts with Bank Indonesia, current accounts
pada Bank Indonesia dan bank lain, efek-efek, with other banks, placements with Bank
efek-efek yang dibeli dengan janji dijual Indonesia and other banks, securities,
kembali, tagihan akseptasi, kredit, dan aset lain- securities purchased under agreement to resell,
lain. acceptance receivables, loans, and other
assets.
Liabilitas keuangan terdiri dari liabilitas segera, Financial liabilities consist of liabilities due
simpanan, simpanan dari bank lain, kewajiban immediately, deposits, deposits from other
akseptasi, dan liabilitas lain-lain. banks, acceptance liabilities, and other
liabilities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan klasifikasi, To determine category and classification,
Bank menilai seluruh aset keuangan, the Bank assesses all financial assets,
kecuali instrumen ekuitas, berdasarkan except equity, based on a combination of
kombinasi dari model bisnis pengelolaan the asset management business model
aset dan karakteristik arus kas kontraktual and the contractual cash flows
instrumen terkait. Berikut klasifikasi aset characteristics of the related instruments.
keuangan pada saat pengakuan awal: The following are the classifications of
financial assets at initial recognition:
· Aset keuangan yang diukur pada nilai · Financial assets held at fair value
wajar melalui laba rugi; through profit or loss;
· Aset keuangan yang diukur pada biaya · Financial assets held at amortized
perolehan diamortisasi; cost;
· Aset keuangan yang diukur pada nilai · Financial assets held at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain (FVTOCI). (FVTOCI).
Bank mengklasifikasi dan mengukur The Bank classifies and measures trading
portofolio trading pada aset keuangan yang portfolios on financial assets recognized at
diakui pada nilai wajar melalui laba rugi. fair value through profit or loss.
15
Page 439
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Model bisnis Bank untuk mengelola aset The Bank’s business model for managing
keuangan mengacu pada bagaimana financial assets refers to how it manages its
mereka mengelola aset keuangannya financial assets in order to generate cash
untuk menghasilkan arus kas. Model bisnis flows. The business model determines
menentukan apakah arus kas akan whether cash flows will result from
dihasilkan dari penerimaan arus kas collecting contractual cash flows, selling
kontraktual, penjualan aset keuangan, atau the financial assets, or both.
keduanya.
Bank mengukur aset keuangan pada biaya The Bank measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
· Aset keuangan dimiliki dalam model · Financial assets are managed in a
bisnis dengan tujuan untuk memiliki business model that aims to hold
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
· Persyaratan kontraktual dari aset · The contractual terms of the financial
keuangan menghasilkan arus kas asset give rise on specified dates to
pada tanggal tertentu yang merupakan cash flows that are SPPI on the
SPPB dari jumlah pokok terutang. outstanding principal amount.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
dua kondisi berikut terpenuhi: both of the following conditions are met:
· Aset keuangan dikelola dalam model · Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flows and sell
menjual aset keuangan; dan financial assets; and
· Persyaratan kontraktual dari aset · The contractual terms of the financial
keuangan tersebut memenuhi kriteria asset meet the SPPI citeria.
SPPB.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements for classification as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal, Bank dapat At initial recognition, the Bank may make an
membuat penetapan yang tidak dapat irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at fair
wajar melalui penghasilan komprehensif value through profit or loss, if that
lain pada nilai wajar melalui laba rugi, designation eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
16
Page 440
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk di fair value through other comprehensive
perdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Penilaian model bisnis Business model assessment
Model bisnis ditentukan pada level yang The business model is defined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve specific
mencapai tujuan bisnis tertentu. business objectives.
Penilaian model bisnis dilakukan dengan The business model assessment is carried
mempertimbangkan, tetapi tidak terbatas out by considering, but not limited to, the
pada hal-hal berikut: following:
· Bagaimana kinerja dari model bisnis · How is the performance of the
dan aset keuangan yang dimiliki dalam business model and financial assets
model bisnis dievaluasi dan dilaporkan held in the business model evaluated
kepada personil manajemen kunci and reported to key management
Bank; personnel of the Bank;
· Apakah risiko yang memengaruhi · What are the risks that affect the
kinerja dari model bisnis (termasuk performance of the business model
aset keuangan yang dimiliki dalam (including financial assets held in the
model bisnis) dan khususnya business model) and specifically how
bagaimana cara aset keuangan those financial assets are managed;
tersebut dikelola; dan and
· Bagaimana penilaian kinerja pengelola · How is the performance of the financial
aset keuangan (sebagai contoh, asset manager assessed (for example,
apakah penilaian kinerja berdasarkan is the performance assessment based
nilai wajar dari aset yang dikelola atau on the fair value of the managed
arus kas kontraktual yang diperoleh). assets or the contractual cash flows
obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja performance assessment based on fair
berdasarkan nilai wajar diukur pada nilai value are measured at fair value through
wajar melalui laba rugi. profit or loss.
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purposes of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of the financial
keuangan pada saat pengakuan awal. asset at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as the consideration for the time
nilai waktu atas uang dan risiko kredit value of money and credit risk related to the
terkait jumlah pokok terutang pada periode principal amount owed in a specific period
waktu tertentu dan juga risiko dan biaya of time as well as standard borrowing risks
peminjaman standar, dan juga marjin laba. and costs, as well as profit margin.
17
Page 441
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual The assessment of contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga dilakukan dengan and interest is made by considering the
mempertimbangkan persyaratan contractual terms, including whether the
kontraktual, termasuk apakah aset financial asset contains contractual terms
keuangan mengandung persyaratan that can change the timing or amount of the
kontraktual yang dapat merubah waktu contractual cash flows.
atau jumlah arus kas kontraktual.
Dalam melakukan penilaian, Bank In conducting the assessment, the Bank
mempertimbangkan: considers:
· Peristiwa kontinjensi yang akan · Contingent events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flows;
· Fitur leverage; · Leverage feature;
· Persyaratan pembayaran di muka dan · Requirements for prepayments and
perpanjangan kontraktual; contractual extensions;
· Persyaratan mengenai klaim yang · Requirements regarding claims that
terbatas atas arus kas yang berasal are limited to cash flows arising from
dari aset spesifik; dan specific assets; and
· Fitur yang dapat merubah nilai waktu · Features that can change the time
dari elemen uang. value of the money element.
Bank mengklasifikasikan liabilitas The Bank classifies financial liabilities into
keuangan dalam kategori: the following categories:
· Liabilitas keuangan yang diukur pada · Financial liabilities measured at fair
nilai wajar melalui laba rugi; dan value through profit or loss; and
· Liabilitas keuangan yang diukur · Financial liabilities measured at
dengan biaya perolehan diamortisasi. amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari dua sub- through profit or loss consist of two sub-
kategori, yaitu liabilitas keuangan categories, namely financial liabilities
diklasifikasikan sebagai diperdagangkan classified as trading and financial liabilities
dan liabilitas keuangan yang pada saat which upon initial recognition have been
pengakuan awal telah ditetapkan oleh determined by the Bank to be measured at
Bank untuk diukur pada nilai wajar melalui fair value through profit or loss.
laba rugi.
Liabilitas keuangan diklasifikasikan A financial liability is classified as held for
sebagai dimiliki untuk diperdagangkan jika trading if it is acquired primarily for the
liabilitas keuangan tersebut diperoleh untuk purpose of repurchasing in the near term or
tujuan dibeli kembali dalam waktu dekat if it is part of a jointly managed portfolio of
atau jika merupakan bagian dari portofolio certain financial instruments and there is
instrumen keuangan tertentu yang dikelola evidence of a recent short-term profit taking
bersama dan terdapat bukti mengenai pola pattern.
ambil untung dalam jangka pendek yang
terkini.
18
Page 442
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Keuntungan atau kerugian atas liabilitas Gains or losses on liabilities held for trading
yang dimiliki untuk diperdagangkan diakui are recognized in the statement of profit or
dalam laporan laba rugi. loss.
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities
keuangan setelah pengakuan awal diukur after initial recognition measured at
pada biaya perolehan diamortisasi, kecuali: amortized cost, except:
· Liabilitas keuangan yang diukur pada · Financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
· Liabilitas keuangan yang timbul ketika · Financial liabilities that arise when a
pengalihan aset keuangan tidak transfer of a financial asset does not
memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan diterapkan; applied;
· Kontrak jaminan keuangan; · Financial guarantee contracts;
· Komitmen untuk menyediakan · Commitment to providing loans at
pinjaman dengan suku bunga di below market interest rates; or
bawah pasar; atau
· Imbalan kontinjensi yang diakui oleh · Contingent benefits recognized by the
pihak pengakuisisi dalam kombinasi acquirer in the business combination.
bisnis.
(ii) Pengakuan awal (ii) Initial recognition
· Pembelian atau penjualan aset · Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation or
yang telah ditetapkan oleh peraturan convention in the market (regular
dan kebiasaan yang berlaku di pasar purchase) is recognized on the
(pembelian secara reguler) diakui settlement date.
pada tanggal penyelesaian.
· Aset keuangan dan liabilitas keuangan · Financial assets and financial liabilities
pada awalnya diukur pada nilai are initially recognized at fair value. For
wajarnya. Dalam hal aset keuangan those financial assets or financial
atau liabilitas keuangan tidak diukur liabilities not measured at fair value
pada nilai wajar melalui laba rugi, nilai through profit or loss, the fair value
wajar tersebut ditambah/dikurangkan added/subtracted directly attributable
biaya transaksi yang dapat transaction costs. The subsequent
diatribusikan secara langsung. measurement of financial assets and
Pengukuran aset keuangan dan financial liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
19
Page 443
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition of
untuk perolehan suatu aset keuangan atau a financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and are incremental costs that
merupakan biaya tambahan yang tidak would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued.
Untuk aset keuangan, biaya transaksi In the case of financial assets, transaction
ditambahkan pada jumlah yang diakui pada costs are added to the amount initially
awal pengakuan aset, sedangkan untuk recognized, while for financial liabilities,
liabilitas keuangan, biaya transaksi transaction costs are deducted from the
dikurangkan dari jumlah utang yang diakui amount of debt initially recognized.
pada pengakuan awal liabilitas.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on
metode suku bunga efektif dan dicatat effective interest rate method and are
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets
aset keuangan atau sebagai bagian dari or as part of interest expense for
beban bunga untuk biaya transaksi transaction costs related to financial
sehubungan dengan liabilitas keuangan. liabilities.
Bank pada pengakuan awal dapat The bank may, at initial recognition,
menetapkan aset keuangan tertentu designate certain financial assets as fair
sebagai nilai wajar melalui laba rugi (opsi value through profit or loss (fair value
nilai wajar). Opsi nilai wajar dapat option). The fair value option can be used
digunakan hanya bila memenuhi ketetapan only if it meets the following provisions:
sebagai berikut:
· Penetapan sebagai opsi nilai wajar · Designation as fair value option
mengurangi atau mengeliminasi reduces or eliminates measurement
inkonsistensi pengukuran dan and recognition inconsistencies
pengakuan (accounting mismatch) (accounting mismatches) that could
yang dapat timbul; arise;
· Aset keuangan merupakan bagian dari · Financial assets are part of a financial
portofolio instrumen keuangan yang instruments portfolio which risks are
risikonya dikelola dan dilaporkan managed and reported to key
kepada manajemen kunci management at fair value; or
berdasarkan nilai wajar; atau
· Aset keuangan terdiri dari kontrak · Financial assets consist of host
utama dan derivatif melekat yang contracts and embedded derivatives
harus dipisahkan. that must be separated.
Opsi nilai wajar digunakan untuk kredit. The fair value option is used for certain
Jika tidak, kredit akan dicatat loans. Otherwise, loans are recorded at
menggunakan biaya diamortisasi. amortized cost.
Opsi nilai wajar juga digunakan untuk dana The fair value option is also used for
investasi yang merupakan bagian dari investment funds that are part of a portfolio
portofolio yang dikelola dengan basis nilai managed on a fair value basis.
wajar.
20
Page 444
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iii) Pengukuran selanjutnya (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets held at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income are
komprehensif lain diukur pada nilai measured at fair value and changes in fair
wajarnya dan perubahan atas nilai wajar value are recorded in other comprehensive
tersebut dicatat pada penghasilan income.
komprehensif lain.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada nilai wajar melalui laba fair value through profit or loss are
rugi diukur pada nilai wajarnya dan measured at fair value and changes are
perubahan diakui pada laba rugi. recognized in profit or loss.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada biaya perolehan amortized cost are measured at amortized
diamortisasi diukur pada biaya perolehan cost using the effective interest method and
diamortisasi dengan menggunakan metode are subject to impairment. Gains and
suku bunga efektif dan menjadi subjek losses are recognized in profit or loss when
penurunan nilai. Keuntungan dan kerugian the asset is derecognized, modified or
diakui dalam laba rugi pada saat aset impaired.
dihentikan pengakuannya, dimodifikasi
atau diturunkan nilainya.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan (atau, sesuai dengan a. Financial assets (or, where applicable,
kondisinya, bagian dari aset keuangan a part of a financial asset or part of
atau bagian dari kelompok aset a group of similar financial assets) are
keuangan serupa) terutama dihentikan primarily derecognized (i.e., removed
pengakuannya (yaitu, dihapuskan dari from the Bank’s consolidated
laporan posisi keuangan Bank) jika: statement of financial position) when:
· Hak kontraktual atas arus kas · The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
· Bank telah mengalihkan haknya · The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows from the
berasal dari aset keuangan atau financial assets or has assumed
menanggung liabilitas untuk an obligation to pay the received
membayarkan arus kas yang cash flows in full without material
diterima tersebut secara penuh delay to a third party under a pass-
tanpa penundaan berarti kepada through arrangement, and either
pihak ketiga di bawah (a) the Bank has substantially
kesepakatan pelepasan (pass- transferred all the risks and
through arrangement), dan antara rewards of the assets, or (b) the
(a) Bank telah mentransfer Bank has neither transferred nor
secara substansial seluruh risiko retained substantially all risks and
dan manfaat atas aset, atau rewards of the assets, but has
(b) Bank tidak mentransfer transferred control of the assets.
maupun tidak memiliki secara
substansial seluruh risiko dan
manfaat atas aset, tetapi telah
mentransfer kendali atas aset.
21
Page 445
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Ketika Bank telah mengalihkan hak When the Bank has transferred its
untuk menerima arus kas dari suatu rights to receive cash flows from an
aset atau telah menandatangani asset or has entered into a pass-
kesepakatan ‘pass-through', Bank through arrangement, it evaluates if,
mengevaluasi jika, dan sejauh mana, and to what extent, it has retained the
Bank masih mempertahankan risiko risks and rewards of ownership. When
dan manfaat atas kepemilikan aset. it has neither transferred nor retained
Ketika Bank tidak mengalihkan substantially all of the risks and
maupun seluruh risiko dan manfaat rewards of the asset, nor transferred
atas aset dipertahankan secara control of the asset, the Group
substansial, maupun tidak continues to recognize the transferred
mengalihkan kendali atas aset, Bank asset to the extent of its continuing
tetap mengakui aset yang dialihkan involvement.
sebesar keterlibatan berkelanjutannya.
Bank melepaskan aset keuangan, The Bank disposes financial assets,
seperti kredit yang diberikan, ketika such as loans, when the terms and
syarat dan kondisi telah direnegosiasi conditions have been substantially
hingga secara substansial, kredit yang renegotiated, the loans becomes new,
diberikan tersebut menjadi baru, with the difference will be recorded as
dengan perbedaan akan dicatat gain or loss on disposal, if the
sebagai keuntungan atau kerugian impairment loss has not been
dari pelepasan, jika kerugian recorded.
penurunan nilai belum dicatat.
Kredit yang diberikan tersebut akan The loans will be classified as Stage 1
dilkasifikasikan sebagai Stage 1 untuk for the assessment of Expected Credit
penilaian Expected Credit Losses Losses (ECL), unless the loans are
(ECL), kecuali kredit yang diberikan considered a purchased financial
tersebut dianggap aset keuangan asset or originating from
yang dibeli atau yang berasal dari aset a deteriorating financial asset
keuangan memburuk (Purchased or (Purchased or Originated Credit-
Originated Credit-Impaired Financial Impaired Financial Assets - POCI).
Assets - POCI).
Jika modifikasi tidak akan If the modification will not result in
menghasilkan arus kas yang secara a cash flow that is substantially
substansi berbeda, maka modifikasi different, then the modification will not
tidak akan berujung pada pelepasan result in the derecognition of the asset.
aset. Berdasarkan perbedaan arus kas Based on the difference in cash flow
yang didiskonto pada Effective Interest discounted at the initial Effective
Rate (EIR) awal, Bank akan mencatat Interest Rate (EIR), Bank will record
keuntungan atau kerugian akibat gains or losses resulting from
modifikasi sampai dengan jumlah modifications, up to the amount of
kerugian penurunan nilai yang belum impairment losses that have not been
diakui. recognized.
22
Page 446
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Penghapusbukuan kredit yang Loans are writen-off when there are no
diberikan dilakukan ketika tidak realistic prospects for loan repayments
terdapat lagi prospek yang realistis or the normal relationship between the
mengenai pengembalian pinjaman Bank and debtors has ended. The
atau hubungan normal antara Bank uncollectible loan is written-off against
dan debitur telah berakhir. Kredit yang the related allowance for impairment
tidak dapat dilunasi tersebut losses.
dihapusbukukan dengan mendebit
cadangan kerugian penurunan nilai.
Akumulasi keuntungan/kerugian yang The accumulated gain/loss recognized
diakui pada penghasilan komprehensif in other comprehensive income related
lain terkait pilihan Bank untuk to the choice of the Bank to present
menyajikan instrumen ekuitas yang equity instruments that are not held for
bukan dimiliki untuk diperdagangkan trading at fair value through other
pada nilai wajar melalui penghasilan comprehensive income, are not
komprehensif lain, tidak diakui dalam recognized in profit or loss upon
laba rugi pada saat penghentian derecognition.
pengakuan.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya pada saat kewajiban when the obligation under the contract
yang ditetapkan dalam kontrak is discharged or cancelled or expired.
berakhir atau dibatalkan atau
kedaluwarsa.
Ketika sebuah liabilitas keuangan When an existing financial liability is
ditukar dengan liabilitas keuangan lain replaced by another from the same
dari pemberi pinjaman yang sama lender on substantially different terms,
yang secara substansial berbeda, atau or the terms of an existing liability are
bila persyaratan dari liabilitas substantially modified, such an
keuangan tersebut secara substansial exchange or modification is treated as
dimodifikasi, pertukaran atau derecognition of the original liability
modifikasi persyaratan tersebut dicatat and recognition of a new liability, and
sebagai penghentian pengakuan the difference in the respective
liabilitas keuangan orisinal dan carrying amounts is recognized in the
pengakuan liabilitas baru, dan selisih profit or loss.
antara nilai tercatat masing-masing
liabilitas keuangan tersebut diakui
pada laba rugi.
23
Page 447
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. Interest income and expenses, for
aset yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income and
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan carried at amortized cost, are
biaya perolehan diamortisasi, diakui recognized in the statement of profit or
pada laporan laba rugi dan loss and other comprehensive income
penghasilan komprehensif lain dengan using the effective interest rate.
menggunakan suku bunga efektif.
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from changes
dari perubahan nilai wajar aset in fair value of financial assets and
keuangan dan liabilitas keuangan financial liabilities at fair value through
yang diukur pada nilai wajar melalui profit or loss are recognized in the
laba rugi, diakui pada laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain. comprehensive income.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in fair value and other of financial
atas aset keuangan yang assets classified as fair value through
diklasifikasikan dalam kelompok nilai other comprehensive income are
wajar melalui penghasilan recognized directly in equity, except for
komprehensif lain diakui secara gains or losses resulting from changes
langsung dalam ekuitas, kecuali in the exchange rate of monetary
keuntungan atau kerugian akibat items, derecognition or impairment of
perubahan nilai tukar dari item these financial assets.
moneter, dihentikan pengakuannya
atau adanya penurunan nilai dari aset
keuangan tersebut.
Jumlah tercatat bruto aset keuangan The gross carrying amount of financial
adalah biaya perolehan diamortisasi aset assets is the amortized cost of financial
keuangan sebelum disesuaikan dengan assets before adjusted with allowance for
cadangan kerugian penurunan nilai. impairment losses.
Dalam menghitung pendapatan dan beban In calculating interest income and expense,
bunga, tingkat bunga efektif diterapkan the effective interest rate is applied either to
pada jumlah tercatat bruto aset (ketika aset the gross carrying amount of the asset
tersebut bukan aset keuangan memburuk) (when the asset is not a deteriorating
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. the liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorate after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying the effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. asset. If the asset is no longer deteriorating,
Jika aset tersebut tidak lagi memburuk, then the interest income calculation will be
maka perhitungan pendapatan bunga akan calculated by applying the effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
24
Page 448
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang telah For financial assets that have deteriorated
memburuk pada saat pengakuan awal, on initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective interest
menerapkan tingkat bunga efektif terhadap rate to the amortized cost of the financial
biaya perolehan diamortisasi dari aset asset. If the asset is no longer deteriorating,
keuangan tersebut. Jika aset tersebut tidak the the interest income calculation will
lagi memburuk, maka perhitungan continue to be calculated by applying the
pendapatan bunga akan tetap dihitung effective interest rate to the amortized cost
dengan menerapkan tingkat bunga efektif of the financial asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau terjadi penurunan nilai, impaired, the cumulative gains or losses
maka keuntungan atau kerugian kumulatif previously recognized in equity should be
yang sebelumnya diakui dalam ekuitas reclassified to statement of profit or loss
harus direklasifikasi ke laporan laba rugi and other comprehensive income.
dan penghasilan komprehensif lain.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika Banks reclassify financial assets if, and
dan hanya jika, model bisnis untuk only if, the business model for managing
pengelolaan aset keuangan berubah. Tidak financial assets changes. There is no
terdapat reklasifikasi untuk liabilitas reclassification for financial liabilities.
keuangan.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
dilakukan disalinghapuskan dan nilai offset, and the net amount is reported in the
netonya disajikan dalam laporan posisi statement of financial position if, and only if,
keuangan jika, dan hanya jika terdapat hak there is a currently enforceable legal right
secara hukum untuk melakukan saling to offset the recognized amounts and there
hapus atas jumlah tercatat dari aset is an intention to settle on a net basis, or to
keuangan dan liabilitas keuangan tersebut realize the assets and settle the liabilities
dan terdapat intensi untuk menyelesaikan simultaneously.
secara neto, atau untuk merealisasikan
aset dan menyelesaikan liabilitasnya
secara bersamaan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari entitas atas seluruh insolvency or bankruptcy of the company or
pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah neto hanya jika diperkenankan oleh a net basis only when permitted by the
Standar Akuntansi Keuangan. Financial Accounting Standards.
25
Page 449
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok pinjaman, ditambah atau dikurangi using the effective interest rate method of
amortisasi kumulatif menggunakan metode any difference between the initial amount
suku bunga efektif yang dihitung dari selisih recognized and the maturity amount, minus
antara nilai pengakuan awal dan nilai jatuh any reduction for impairment.
temponya, dan dikurangi penurunan nilai.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: an asset or paid to transfer a liability takes
place either:
· Di pasar utama untuk aset dan · In the principal market for the assets
liabilitas tersebut; atau and liabilities; or
· Jika tidak terdapat pasar utama, · In the absence of a principal market, in
dipasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan determining the price of the asset and
asumsi bahwa pelaku pasar bertindak liability assuming that market participants
dalam kepentingan ekonomik terbaiknya. act in their own economic best interest.
Bank menggunakan teknik penilaian yang Bank uses valuation techniques that are
sesuai dalam keadaan dan dimana data appropriate in the circumstances and for
yang memadai tersedia untuk mengukur which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
26
Page 450
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities for which fair value
diukur atau diungkapkan dalam laporan is measured or disclosed in the financial
keuangan dapat dikategorikan pada level statements are classified within fair value
hierarki nilai wajar, berdasarkan tingkatan hierarchy, based on the lowest level input
input terendah yang signifikan atas that is significant to the fair value
pengukuran nilai wajar secara keseluruhan: measurement as a whole:
· Level 1: harga kuotasian (tanpa · Level 1: quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik yang dapat assets or liabilities accessible at the
diakses pada tanggal pengukuran. measurement date.
· Level 2: input selain harga kuotasian · Level 2: inputs other than quoted
yang termasuk dalam level 1 yang prices included in level 1 for the asset
dapat diobservasi untuk aset dan and liability, which is directly or
liabilitas, baik secara langsung atau indirectly observable.
tidak langsung.
· Level 3: input yang tidak dapat · Level 3: unobservable inputs for the
diobservasi untuk aset dan liabilitas. asset and liability.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognised in the financial statements on
menentukan apakah terjadi transfer antara a recurring basis, Bank determines whether
level di dalam hirarki dengan cara transfers have occured between levels
mengevaluasi kategori berdasarkan input in the hierarchy by re-assessing
level terendah yang signifikan dalam categorisation based on the
pengukuran nilai wajar setiap akhir periode lowest level input that is significant
pelaporan. to the fair value measurement as a whole
at the end of each reporting period.
Bank untuk tujuan pengungkapan nilai For the fair value disclosures purposes,
wajar, telah menentukan kelas aset dan Bank has determined classes of assets and
liabilitas berdasarkan sifat, karakteristik, liabilities based on the nature,
risiko aset dan liabilitas, dan level hierarki characteristics, risks of the asset and
nilai wajar (Catatan 34). liability, and the level of the fair value
hierarchy (Note 34).
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties
Bank melakukan transaksi dengan pihak-pihak Bank engages in transactions with related
berelasi seperti yang didefinisikan dalam parties as defined in SFAS 224 (Previously
PSAK 224 (Sebelumnya PSAK 7) tentang SFAS 7) on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika: Bank if:
(1) Secara langsung, atau tidak langsung yang (1) Directly or indirectly through one or more
melalui satu atau lebih perantara, suatu intermediaries, a party (i) controls, or
pihak (i) mengendalikan, atau dikendalikan controlled by, or under common control with
oleh, atau berada di bawah pengendalian the Bank, (ii) has an interest in the Bank
bersama, dengan Bank; (ii) memiliki that provides significant influence to the
kepentingan dalam Bank yang memberikan Bank, or (iii) has joint control over the Bank;
pengaruh signifikan atas Bank; atau
(iii) memiliki pengendalian bersama atas
Bank;
27
Page 451
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties (continued)
(lanjutan)
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika (lanjutan): Bank if (continued):
(2) Suatu pihak yang berada dalam kelompok (2) It is a member of the same group as the
usaha yang sama dengan Bank; Bank;
(3) Suatu pihak adalah ventura bersama (3) It is a joint venture in which the Bank acts
di mana Bank sebagai venturer; as a venturer;
(4) Suatu pihak adalah anggota dari personel (4) It is a member of the key management
manajemen kunci Bank; personnel of the Bank;
(5) Suatu pihak adalah anggota keluarga dekat (5) It is a close family member of an individual
dari individu yang diuraikan dalam butir as described in point (1) or (4);
(1) atau (4);
(6) Suatu pihak adalah entitas yang (6) It is an entity that is controlled, jointly
dikendalikan, dikendalikan bersama atau controlled or significantly influenced by or
dipengaruhi signifikan oleh atau untuk for whom has significant voting rights in
pihak yang memiliki hak suara signifikan several entities, directly or indirectly, by the
pada beberapa entitas, langsung maupun individuals described in point (4) or (5); or
tidak langsung, yaitu individu seperti
diuraikan dalam butir (4) atau (5); atau
(7) Suatu pihak adalah suatu program imbalan (7) It is a post-employment benefit plan
pasca kerja untuk imbalan kerja dari Bank program for the employee benefit of either
atau entitas yang terkait dengan Bank. the Bank or entities related to the Bank.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, which may not be the
pihak, yang mungkin tidak sama dengan same as those made with unrelated parties.
transaksi lain yang dilakukan dengan pihak-
pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan yang notes to the financial statements and the details
relevan dan rinciannya telah disajikan dalam have been presented in Note 29 to the financial
Catatan 29 atas laporan keuangan. statements.
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan financial assets
Bank mengakui penyisihan kerugian kredit The Bank recognizes an allowance for expected
ekspektasian untuk semua instrumen utang credit losses for all debt instruments not held at
yang bukan diukur pada nilai wajar melalui laba fair value through profit or loss and financial
rugi dan kontrak jaminan keuangan. guarantee contracts.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit losses
ekspektasian pada investasi instrumen ekuitas. on investment in equity instruments.
28
Page 452
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengukur cadangan kerugian sejumlah The Bank measures the allowance for losses for
kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
umurnya, kecuali untuk hal berikut, diukur for the following, which are measured for 12
sejumlah kerugian kredit ekspektasian 12 (dua (twelve) months expected credit losses:
belas) bulan:
· Instrumen utang yang memiliki risiko kredit · Debt instruments that have a low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
· Instrumen keuangan lainnya yang risiko · Other financial instruments whose credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki The Bank consider debt instruments to have low
risiko kredit yang rendah ketika peringkat risiko credit risk when their credit risk rating is
kreditnya setara dengan definisi investment equivalent to the globally understood definition
grade yang dipahami secara global. of investment grade.
Kerugian kredit ekspektasian 12 (dua belas) The 12 (twelve) months expected credit losses
bulan adalah bagian dari kerugian kredit are part of expected credit losses over their
ekspektasian sepanjang umurnya yang lifespan that represent expected credit losses
merepresentasikan kerugian kredit arising from financial instrument defaults that
ekspektasian yang timbul dari peristiwa gagal may occur within 12 (twelve) months after the
bayar instrumen keuangan yang mungkin reporting date.
terjadi dalam 12 (dua belas) bulan setelah
tanggal pelaporan.
Kerugian yang terjadi diakui pada laporan laba Losses are recognized in the statement of profit
rugi dan penghasilan komprehensif lain dan or loss and other comprehensive income and
dicatat pada akun penyisihan kerugian recorded in an allowance for impairment losses
penurunan nilai sebagai pengurang terhadap account as a deduction for financial assets
aset keuangan yang dicatat pada biaya carried at amortized cost. If in a subsequent
perolehan diamortisasi. Jika pada suatu periode period, the amount of the impairment loss
berikutnya, jumlah kerugian penurunan nilai decreases and the reduction can be attributed
berkurang dan pengurangan tersebut dapat objectively to events occurring after the
dikaitkan secara objektif pada peristiwa yang impairment has been recognized (such as an
terjadi setelah penurunan nilai diakui (seperti increase in the credit rating of the debtor or
meningkatnya peringkat kredit debitur atau issuer), the previously recognized impairment
penerbit), maka kerugian penurunan nilai yang loss should be recovered, by adjusting the
sebelumnya diakui harus dipulihkan, dengan allowance account. The recoverable amount of
menyesuaikan akun cadangan. Jumlah financial assets is recognized in the statement
pemulihan aset keuangan diakui pada laporan of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain income in the current period.
pada periode berjalan.
Kerugian kredit ekspektasian untuk instrumen The expected credit loss for debt instruments
utang yang diukur pada nilai wajar tidak measured at fair value does not reduce the
mengurangi nilai tercatat di dalam aset carrying value of the financial asset in the
keuangan di laporan posisi keuangan, yaitu nilai statements of financial position, which is the fair
wajar. Kerugian kredit ekspektasian diakui value. Expected credit losses are recognized as
sebagai penambah dari penghasilan an addition to other comprehensive income in
komprehensif lainnya di dalam laporan posisi the statement of financial position.
keuangan.
29
Page 453
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Instrumen ekuitas yang diukur pada nilai wajar Equity instruments measured at fair value are
tidak dilakukan penilaian penurunan nilai sesuai not assessed for impairment in accordance with
PSAK 109 (sebelumnya PSAK 71). SFAS 109 (Previously SFAS 71).
Penerimaan kembali atas aset keuangan yang Recoveries of financial assets written-off in the
telah dihapusbukukan pada tahun berjalan current year, is credited by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses account.
cadangan kerugian penurunan nilai. Recoveries of financial assets written-off in the
Penerimaan kembali atas aset keuangan yang previous years are recorded as operating
telah dihapusbukukan pada tahun-tahun income other than interest.
sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian kredit ekspektasian adalah estimasi The expected credit losses are the weighted
probabilitas tertimbang dari kerugian kredit probability estimation of credit losses measured
yang diukur sebagai berikut: as follows:
· Aset keuangan yang tidak memburuk pada · Financial assets that have not deteriorated
tanggal pelaporan, kerugian kredit at the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (the
selisih antara arus kas yang terutang difference between cash flows owed to the
kepada Bank sesuai dengan kontrak dan Bank in accordance with the contract and
arus kas yang diperkirakan akan diterima cash flows that are expected to be received
oleh Bank); by the Bank);
· Aset keuangan yang memburuk pada · Financial assets that have deteriorated at
tanggal pelaporan, kerugian kredit the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
· Komitmen pinjaman yang belum ditarik, · Unused/undrawn loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah arus difference between the present value of the
kas jika komitmen ditarik dan arus kas yang total cash flows if the commitments are
diperkirakan akan diterima oleh Bank; dan withdrawn and the cash flows expected to
be received by the Bank; and
· Kontrak jaminan keuangan, kerugian kredit · Financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the
pembayaran yang diperkirakan untuk difference between payments estimated to
mengganti pemegang atas kerugian kredit replace the holders for credit losses
yang terjadi dikurangi jumlah yang incurred less the amount that is expected to
diperkirakan dapat dipulihkan. be recoverable.
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of financial assets are renegotiated
ulang atau dimodifikasi atau aset keuangan or modified or existing financial assets are
yang ada diganti dengan yang baru karena replaced with new ones because of the
kesulitan keuangan peminjam, maka dilakukan borrower's financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made of whether the existing financial assets
harus dihentikan pengakuannya dan kerugian should be derecognized and the expected credit
kredit ekspektasian diukur sebagai berikut: losses are measured as follows:
30
Page 454
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang direstrukturisasi (lanjutan) Restructured financial assets (continued)
· Jika restrukturisasi tidak mengakibatkan · If the restructuring does not result in
penghentian pengakuan aset yang ada, derecognition of the existing asset, the
maka arus kas yang diperkirakan timbul estimated cash flows arising from the
dari aset keuangan yang dimodifikasi modified financial asset are included in the
dimasukkan dalam perhitungan calculation of the cash deficiency of the
kekurangan kas dari aset yang ada. existing asset.
· Jika restrukturisasi akan menghasilkan · If the restructuring will result in
penghentian pengakuan aset yang ada, derecognition of an existing asset, the fair
maka nilai wajar aset baru diperlakukan value of the new asset is treated as the final
sebagai arus kas akhir dari aset keuangan cash flows of the existing financial asset on
yang ada pada saat penghentian derecognition. This amount is included in
pengakuannya. Jumlah ini dimasukkan the calculation of the cash shortage of the
dalam perhitungan kekurangan kas dari existing financial asset which is discounted
aset keuangan yang ada yang from the derecognition date to the reporting
didiskontokan dari tanggal penghentian date using the initial effective interest rate
pengakuan ke tanggal pelaporan of the existing financial asset.
menggunakan suku bunga efektif awal dari
aset keuangan yang ada.
Aset keuangan yang memburuk Deteriorating financial assets
Pada setiap tanggal pelaporan, Bank menilai At each reporting date, the Bank assesses
apakah aset keuangan yang dicatat pada biaya whether financial assets carried at amortized
perolehan diamortisasi dan aset keuangan cost and debt financial assets carried at fair
instrumen utang yang dicatat pada nilai wajar value through other comprehensive income are
melalui penghasilan komprehensif lain impaired (deteriorated). A financial asset
mengalami penurunan nilai kredit (memburuk). deteriorates when one or more events that have
Aset keuangan memburuk ketika satu atau lebih an adverse effect on the estimated future cash
peristiwa yang memiliki dampak merugikan atas flows of the financial asset have occurred.
estimasi arus kas masa depan dari aset
keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
(1) Kesulitan keuangan signifikan yang dialami (1) Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or borrower;
(2) Pelanggaran kontrak, seperti peristiwa (2) Breach of contract, such as an event of
gagal bayar atau peristiwa tunggakan; default or arrears;
(3) Pihak pemberi pinjaman, untuk alasan (3) The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in connection with the borrower's
dengan kesulitan keuangan yang dialami financial difficulties, has given the borrower
pihak peminjam, telah memberikan a concession that would not have been
konsesi pada pihak peminjam yang tidak possible if the borrower had not
mungkin diberikan jika pihak peminjam experienced such difficulties;
tidak mengalami kesulitan tersebut;
(4) Terjadi kemungkinan bahwa pihak (4) There is a possibility that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or other financial
melakukan reorganisasi keuangan lainnya; reorganization;
31
Page 455
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang memburuk (lanjutan) Deteriorating financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events (continued):
peristiwa berikut ini (lanjutan):
(5) Hilangnya pasar aktif dari aset keuangan (5) The disappearance of an active market for
akibat kesulitan keuangan; a financial asset due to financial difficulties;
(6) Pembelian atau penerbitan aset keuangan (6) The purchase or issuance of financial
dengan diskon sangat besar yang assets at a deep discount that reflects the
mencerminkan kerugian kredit yang terjadi; credit losses incurred; or
atau
(7) Sulit untuk mengidentifikasi peristiwa (7) It is difficult to identify a single discrete
diskrit tunggal, namun demikian, dampak event, however, the combined effect of
kombinasi dari beberapa peristiwa dapat several events can cause a financial asset
menyebabkan aset keuangan mengalami to be impaired on credit.
penurunan nilai kredit.
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk financial assets (POCI)
Aset keuangan dikategorikan sebagai POCI A financial asset is categorized as POCI if there
apabila terdapat bukti objektif penurunan nilai is objective evidence of impairment at initial
pada saat pengakuan awal. Pada saat recognition. At initial recognition, no allowance
pengakuan awal, tidak ada penyisihan kerugian for credit losses is recognized because the
kredit yang diakui karena harga pembelian atau purchase price or value includes the estimated
nilainya telah termasuk estimasi kerugian kredit lifetime credit losses. Furthermore, changes in
sepanjang umurnya. Selanjutnya, perubahan credit losses over their lifetime, whether positive
kerugian kredit sepanjang umurnya, baik positif or negative, are recognized in the income
atau negatif, diakui dalam laporan laba rugi statement as part of the allowance for credit
sebagai bagian dari penyisihan kerugian kredit. losses.
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, Stage distributes financial assets into Stage 1,
2, Stage 3 dan POCI, sebagai berikut: Stage 2, Stage 3 and POCI, as follows:
· Stage 1: mencakup instrumen keuangan · Stage 1: includes financial instruments that
yang tidak memiliki peningkatan risiko do not have a significant increase in credit
kredit secara signifikan sejak pengakuan risk since initial recognition or have low
awal atau memiliki risiko kredit rendah pada credit risk at the reporting date. For these
tanggal pelaporan. Untuk instrumen- financial instruments a 12 (twelve) months
instrumen keuangan ini, akan berlaku ECL calculation will apply. Financial assets
perhitungan ECL 12 bulan. Aset keuangan in Stage 1 include facilities where credit risk
didalam Stage 1 termasuk fasilitas dimana has improved and financial assets that can
risiko kredit telah membaik dan aset be reclassified from Stage 2.
keuangan dapat direklasifikasi dari
Stage 2.
32
Page 456
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk (lanjutan) financial assets (POCI) (continued)
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, Stage distributes financial assets into Stage 1,
2, Stage 3 dan POCI, sebagai berikut (lanjutan): Stage 2, Stage 3 and POCI, as follows
(continued):
· Stage 2: mencakup instrumen keuangan · Stage 2: includes financial instruments that
yang mengalami peningkatan risiko kredit experience an increase in credit risk since
sejak pengakuan awal (kecuali Bank initial recognition (unless the Bank feel that
merasa risiko kredit tergolong rendah pada credit risk is classified as low at the
tanggal pelaporan) namun belum terbukti reporting date) but there is no objective
adanya bukti penurunan nilai secara evidence of impairment yet. For these
objektif. Untuk instrumen-instrumen ini, instruments, lifetime ECL calculations will
akan berlaku perhitungan ECL seumur apply. Lifetime ECL is the expected credit
hidup. ECL seumur hidup adalah kerugian loss expected from all default events that
kredit ekspektasian yang diharapkan dari may occur during the estimated life of the
semua kejadian gagal bayar yang mungkin financial instrument. Stage 2 also includes
terjadi selama perkiraan umur dari facilities where credit risk has improved and
instrumen keuangan tersebut. Stage 2 juga financial assets have been reclassified
mencakup fasilitas dimana risiko kredit from Stage 3.
telah membaik dan aset keuangan telah
direklasifikasi dari Stage 3.
· Stage 3: mencakup instrumen keuangan · Stage 3: includes financial instruments that
yang telah terbukti mengalami penurunan have been proved to be objectively
nilai secara objektif pada tanggal impaired at the reporting date. This group
pelaporan. Kelompok ini biasanya terdiri usually consists of debtors who have
atas debitur yang mengalami gagal bayar. defaulted on their payments. The bank
Bank mencatat cadangan ECL seumur records lifetime ECL reserves.
hidup.
· POCI: aset POCI adalah aset keuangan · POCI: POCI assets are financial assets that
yang mengalami penurunan nilai are impaired based on a credit risk
berdasarkan penilaian risiko kredit pada assessment on initial recognition. Such
saat pengakuan awal. Aset tersebut dicatat assets are carried at fair value on initial
pada nilai wajar pada saat pengakuan recognition, and interest income is
awal, dan pendapatan bunga akan diakui recognized subsequently using the
selanjutnya berdasarkan metode suku adjusted effective interest rate method.
bunga efektif yang disesuaikan. Cadangan ECL reserves are only recorded or released
ECL hanya dicatat atau dilepaskan jika ada if there are further changes to expected
perubahan selanjutnya pada kerugian credit losses.
kredit ekspektasian.
Bank menghitung penurunan nilai melalui dua The Bank calculates impairment through two
metode, yaitu penurunan nilai secara individual methods, which is individual or collective
atau kolektif. Perhitungan penurunan nilai impairment. Individual impairment calculations
secara individual dilakukan untuk aset are performed for significant financial assets,
keuangan yang signifikan, yaitu dengan total with total exposure to financial assets with
eksposur aset keuangan yang bernilai signifikan significant amount and non performing loan.
dan non performing loan. Selain itu, perhitungan Other than that, the calculation of impairment
penurunan nilai akan dilakukan secara kolektif. will be carried out collectively.
33
Page 457
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penurunan nilai individual Individual impairment
Perhitungan penurunan nilai secara individual The calculation of individual impairment for
dilakukan untuk aset keuangan yang signifikan significant assets is using discounted cash flow
dengan pembuatan skenario menggunakan that reflects the company condition.
metode discounted cash flow yang
menggambarkan kondisi perusahaan terkait.
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif Collective impairment evaluation is based on
didasarkan pada konsep Probability of Default the concepts of Probability of Default (PD), Loss
(PD), Loss Given Default (LGD) dan Exposure Given Default (LGD) and Exposure at Default
at Default (EAD) yang mempertimbangkan (EAD) which take into account past, current, and
informasi masa lalu, terkini, dan masa future information.
mendatang.
Bank menggunakan metode Historical balance The Bank uses the Historical Balance method in
dalam menentukan nilai LGD dari setiap debitur. determining the LGD value of each debtor. LGD
LGD menggambarkan persentase nominal describes the nominal percentage of the facility
fasilitas yang tidak akan dapat dipulihkan oleh that the Bank will not be able to recover from the
Bank terhadap debitur default. LGD biasa default debtor. The usual LGD is calculated at
dihitung dengan 1-Recovery Rate. Recovery 1-Recovery Rate. The recovery rate is
rate dihitung mempertimbangkan Time Value of calculated by considering the Time Value of
Money dari pengembalian dari kewajiban yang Money from the return of the default obligation.
telah default. Tingkat suku bunga yang The interest rate used to calculate the Time
digunakan untuk menghitung Time Value of Value of Money from Recovery is the initial EIR.
Money dari Recovery adalah EIR awal.
EAD merupakan estimasi nilai buku pada saat EAD is an estimate of the book value at the time
terjadi gagal bayar, dengan mempertimbangkan of default, taking into account the cash flows of
arus kas instrumen keuangan terkait, serta the related financial instrument, as well as the
kemungkinan penarikan tambahan dari limit possibility of additional withdrawals from the
kredit sampai dengan tanggal gagal bayar. credit limit up to the date of default.
EAD juga mempertimbangkan jadwal EAD also considers payment and amortization
pembayaran dan amortisasi serta perubahan schedules as well as changes in the utilization
dalam utilisasi saldo yang belum ditarik of outstanding balances prior to default.
menjelang terjadinya kegagalan bayar.
Pengukuran ECL berdasarkan PSAK 109 The measurement of ECL based on SFAS 109
(Sebelumnya PSAK 71) mewajibkan Bank (Previously SFAS 71) requires the Bank to
untuk memodelkan ECL sesuai dengan model the ECL according to the existing
skenario forward-looking yang ada, dengan forward-looking scenario, taking into account
mempertimbangkan kemungkinan ekonomi good and bad economic possibilities. Therefore,
baik dan buruk. Oleh karena itu, nilai ECL yang the ECL value generated by the Bank must be
dihasilkan Bank harus berdasarkan hasil based on the probability results of three
probabilitas dari tiga skenario (kasus ekonomi scenarios (normal, good and bad economic
normal, baik dan buruk). PD akan dihitung cases). PD will be calculated according to three
menurut tiga skenario dengan nilai makro- scenarios with macro-economic values in
ekonomi sesuai dengan skenario-skenario accordance with these scenarios.
tersebut.
34
Page 458
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penyajian penyisihan kerugian kredit Presentation of allowance for expected credit
ekspektasian dalam laporan posisi keuangan losses in the statement of financial position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follows:
· Aset keuangan yang diukur pada biaya · Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, the allowance for expected credit
kerugian kredit ekspektasian disajikan losses is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the assets;
bruto aset; · Loan commitments and financial guarantee
· Komitmen pinjaman dan kontrak jaminan contracts, generally the allowance for
keuangan, umumnya penyisihan kerugian expected credit losses is presented as
kredit ekspektasian disajikan sebagai a provision;
provisi;
· Instrumen keuangan yang mencakup · Financial instruments that include
komponen komitmen pinjaman yang telah components of loan commitments that
ditarik dan belum ditarik, dan Bank tidak have been drawn and not yet drawn, and
dapat mengidentifikasi kerugian kredit the Bank is unable to identify expected
ekspektasian komponen komitmen credit losses from loan commitment
pinjaman yang telah ditarik secara terpisah components that have been drawn
dari komponen komitmen pinjaman yang separately from the undisbursed
belum ditarik, maka penyisihan kerugian components of loan commitments, then the
kredit ekspektasian tersebut digabungkan allowance for expected credit losses is
dan disajikan sebagai pengurang dari combined and presented as a deduction of
jumlah tercatat bruto. Setiap kelebihan dari the gross carrying amount. Any excess of
penyisihan kerugian kredit ekspektasian allowance for expected credit losses over
atas jumlah bruto disajikan sebagai provisi; the gross amount is presented as
dan a provision; and
· Instrumen hutang yang diukur pada nilai · For debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses is not
ekspektasian tidak diakui dalam laporan recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amount of
dari aset-aset ini adalah nilai wajarnya. these assets is their fair value. However,
Namun demikian penyisihan kerugian the allowance for expected credit losses is
kredit ekspektasian diungkapkan dan disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income, the fair value
lain komponen nilai wajar. component.
35
Page 459
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penghapusan Removal
Pinjaman dan instrumen hutang Loans and debt instruments are written off
dihapusbukukan ketika tidak ada prospek yang when there is no realistic prospect of recovering
realistis untuk memulihkan aset keuangan the financial assets in whole or in part. This
secara keseluruhan atau secara parsial. Hal ini generally occurs when the Bank determines
pada umumnya terjadi ketika Bank menentukan that the borrower does not have assets or
bahwa peminjam tidak memiliki aset atau sources of income that can generate sufficient
sumber penghasilan yang dapat menghasilkan cash flow to pay the amount written off.
arus kas yang cukup untuk membayar jumlah
yang dihapusbukukan.
Namun demikian, aset keuangan yang However, financial assets that are written-off
dihapusbukukan masih bisa dilakukan tindakan can still be taken in accordance with Bank
penyelamatan sesuai dengan prosedur Bank procedures in order to recover the amount due.
dalam rangka pemulihan jumlah yang jatuh
tempo.
Sehubungan dengan kepatuhan terhadap Bank In compliance with Bank Indonesia and
Indonesia dan Otoritas Jasa Keuangan (OJK), Financial Services Authority (OJK), Bank
Bank menerapkan Peraturan Otoritas Jasa applies Financial Services Authority Regulation
Keuangan No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK. 03/2019 dated
19 Desember 2019 tentang “Penilaian Kualitas December 19, 2019 regarding "The Quality
Aset Bank Umum”. Assessment of the Bank Assets”.
Kriteria penilaian nilai agunan yang dapat The assessment criteria of collateral value that
dikurangkan dalam pembentukan cadangan can be reduced in the provision of allowance for
kerugian penurunan nilai sesuai dengan impairment losses is in accordance with
Peraturan Otoritas Jasa Keuangan (POJK). Financial Services Authority Regulation (OJK).
e. Giro pada Bank Indonesia dan bank lain e. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Current accounts with Bank
nilai. Giro pada Bank Indonesia dan bank lain Indonesia and other banks are classified as
diklasifikasikan sebagai biaya perolehan amortized cost.
diamortisasi.
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain Banks
Penempatan pada Bank Indonesia terdiri dari Placements with Bank Indonesia consists of
penanaman dana pada Bank Indonesia berupa placements in the form of Deposit Facility and
Deposit Facility dan Term Deposit, sedangkan Term Deposit, while placements with other
penempatan dana pada bank lain berupa banks represent placements in the form of call
penempatan pada pasar uang (call money). money.
36
Page 460
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain (lanjutan) Banks (continued)
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest rate method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other banks are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
g. Efek-efek g. Securities
Efek-efek yang dimiliki terdiri dari Obligasi Ritel Securities consist of Indonesian Retail Bonds,
Indonesia, Obligasi Pemerintah yang diperoleh Government bonds acquired through the
melalui pasar perdana dan sekunder, unit primary and secondary markets, mutual fund
penyertaan reksadana, dan obligasi. units, and bonds.
Efek-efek pada awalnya disajikan sebesar nilai Securities initially are stated at fair value. After
wajarnya. Setelah pengakuan awal, efek-efek initial recognition, securities are recorded
dicatat sesuai dengan kategorinya yaitu biaya according to their categories, which is amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through other comprehensive
penghasilan komprehensif lain atau nilai wajar income or fair value through profit or loss.
melalui laba rugi.
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut: classification as follows:
(1) Efek-efek yang diklasifikasikan sebagai (1) Securities classified as amortized cost are
biaya perolehan yang diamortisasi diukur measured at amortized cost using the
dengan biaya perolehan yang diamortisasi effective interest method. Interest income is
menggunakan metode suku bunga efektif. recognized in the statement of profit or loss
Pendapatan bunga diakui dalam laporan and other comprehensive income using the
laba rugi dan penghasilan komprehensif effective interest method.
lain menggunakan metode suku bunga
efektif.
(2) Efek-efek yang diklasifikasikan sebagai (2) Securities classified as fair value through
nilai wajar melalui laba rugi (FVTPL) diukur profit or loss (FVTPL) are measured using
dengan menggunakan nilai wajar. fair value. Unrealized gains or losses
Keuntungan atau kerugian yang belum resulting from changes in fair values are
direalisasi akibat kenaikan atau penurunan recognized in the statement of profit or loss
nilai wajarnya disajikan dalam laporan laba and other comprehensive income.
rugi dan penghasilan komprehensif lain. Changes in fair value are recognized in
Perubahan nilai wajar diakui pada laporan profit or loss. Upon sale of portfolio of fair
laba rugi. Atas penjualan portofolio efek- value through profit or loss securities and
efek untuk nilai wajar melalui laba rugi, government bonds, the difference between
perbedaan antara harga jual dengan nilai the selling price and the fair value is
pasar wajar diakui sebagai keuntungan recognized as a gain or loss in the year
atau kerugian penjualan pada tahun when the securities and government bonds
dimana efek-efek dan obligasi pemerintah are sold.
tersebut dijual.
37
Page 461
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Efek-efek (lanjutan) g. Securities (continued)
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut (lanjutan): classification as follows (continued):
(3) Efek-efek yang diklasifikasikan sebagai (3) Securities classified as fair value through
nilai wajar melalui penghasilan other comprehensive income (FVTOCI) are
komprehensif lain (FVTOCI) diukur dengan measured using fair value. Interest income
menggunakan nilai wajar. Pendapatan is recognized in the statements of profit or
bunga diakui dalam laporan laba rugi loss and other comprehensive income
dan penghasilan komprehensif lain using the effective interest method. Foreign
menggunakan metode suku bunga efektif. exchange gains or losses on marketable
Perubahan nilai wajar lainnya diakui secara securities are recognized in the statements
langsung dalam ekuitas sampai efek-efek of profit or loss and other comprehensive
tersebut dijual atau mengalami penurunan income. Other fair value changes are
nilai, dimana keuntungan dan kerugian recognized directly in equity until the
kumulatif yang sebelumnya diakui dalam securities are sold or impaired, whereby the
ekuitas diakui pada laporan laba rugi dan cumulative gains and losses previously
penghasilan komprehensif lain. recognized in equity are recognized in the
statement of profit or loss and other
comprehensive income.
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreement to
kembali resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial assets in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the net resale
penjualan kembali dikurangi dengan bunga price of unamortized interest and net of
yang belum diamortisasi dan cadangan allowance for impairment losses.
kerugian penurunan nilai.
Selisih antara harga beli dan harga jual kembali The difference between the purchase price and
diperlakukan sebagai pendapatan bunga yang the resale price is treated as unearned interest
ditangguhkan (belum diamortisasi) dan diakui income (unamortized) and recognized as
sebagai pendapatan selama periode sejak efek- income over the period starting from when those
efek tersebut dibeli hingga dijual kembali securities are purchased until they are resold
dengan menggunakan suku bunga efektif. using effective interest rate.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali diklasifikasikan sebagai biaya are classified as amortized cost.
perolehan diamortisasi.
i. Kredit yang diberikan i. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent the lending of money or
atau tagihan yang dapat dipersamakan dengan equivalent receivables, under contract or
itu, berdasarkan persetujuan atau kesepakatan borrowing and lending commitment with
pinjam-meminjam dengan debitur yang debtors, whereby the debtors are required to
mewajibkan debitur untuk melunasi utangnya repay their debts with interest after a specified
setelah jangka waktu tertentu dan membayar period of time.
imbalan bunga.
38
Page 462
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Kredit yang diberikan (lanjutan) i. Loans (continued)
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and is the additional costs to obtain the financial
merupakan biaya tambahan untuk memperoleh assets, and after initial recognition are
aset keuangan tersebut, dan setelah measured at amortized cost based on the
pengakuan awal diukur pada biaya perolehan effective interest rate method less allowance for
diamortisasi menggunakan metode suku bunga impairment losses.
efektif dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value on the date of restructuring or net
kredit pada tanggal restrukturisasi atau nilai present value of the total future cash receipts
tunai penerimaan kas masa depan setelah after restructuring. Losses arising from any
restrukturisasi. Kerugian akibat selisih antara excess of the carrying value of the loan at the
nilai tercatat kredit pada tanggal restrukturisasi time of restructuring over the net present value
dan nilai tunai penerimaan kas masa depan of the total future cash receipts after
setelah restrukturisasi diakui dalam laporan restructuring are recognized in the statement of
laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Setelah restrukturisasi, semua penerimaan kas Thereafter, all cash receipts under the new
masa depan yang ditetapkan dalam terms shall be accounted for as the recovery of
persyaratan baru dicatat sebagai pengembalian principal and interest income, in accordance
pokok kredit yang diberikan dan pendapatan with the restructuring scheme.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no realistic
tidak terdapat prospek yang realistis mengenai prospect of future recovery and all collateral
pengembalian di masa datang dan semua have been realized or have been foreclosed.
jaminan telah diupayakan untuk direalisasi atau When loans are deemed uncollectibe, it is
sudah diambil alih. Kredit yang tidak dapat written-off against the related allowance for
dilunasi dihapusbukukan dengan mendebit impairment losses. Subsequent recoveries of
cadangan kerugian penurunan nilai. Pelunasan loans written-off are credited to the allowance
kemudian atas kredit yang telah for impairment losses in the statements of
dihapusbukukan sebelumnya, dikreditkan ke financial position. Recoveries of loans written-
cadangan kerugian penurunan nilai di laporan off in the previous years are recorded as
posisi keuangan. Pelunasan kemudian atas operating income other than interest.
kredit yang telah dihapusbukukan pada tahun-
tahun sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
j. Tagihan dan liabilitas akseptasi j. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Letter of Credit (L/C) dan Surat Kredit Letter of Credit (L/C) and Domestic
Berdokumen Dalam Negeri (SKBDN) yang Documentary Letters of Credit transactions that
diaksep oleh bank pengaksep (accepting bank). have been accepted by the accepting bank.
Tagihan akseptasi dinyatakan sebesar biaya Acceptances receivable are stated at amortized
perolehan diamortisasi dan disajikan setelah cost and presented as net of allowance for
dikurangi cadangan kerugian penurunan nilai. impairment losses.
Liabilitas akseptasi diklasifikasikan sebagai Acceptances payable are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost.
perolehan diamortisasi.
39
Page 463
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud assets, and lease liabilities and intangible
assets
Aset tetap Premises and equipments
Aset tetap pada awalnya diakui sebesar biaya Premises and equipments are initially
perolehan, yang terdiri atas harga perolehan recognized at cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and any costs directly
diatribusikan langsung untuk membawa aset ke attributable in bringing the asset to the location
lokasi dan kondisi yang diinginkan supaya aset and condition necessary for it to be capable of
tersebut siap digunakan sesuai dengan maksud operating in the manner intended by
manajemen. management.
Tanah dan bangunan awalnya dinyatakan Land and building are initially stated at
sebesar biaya perolehan. Setelah pengakuan acquisition cost. Subsequent to initial
awal, tanah dan bangunan diukur pada nilai recognition, land and building are measured at
wajar pada tanggal revaluasi dikurangi fair value at the revaluation date less any
akumulasi rugi penurunan nilai setelah tanggal accumulated impairment losses after the
revaluasi. Penilaian terhadap tanah dan revaluation date. Valuation of land and building
bangunan dilakukan oleh penilai yang memiliki are performed by appraisers with professional
kualifikasi profesional dan dilakukan secara qualifications, and is conducted periodically to
berkala untuk memastikan bahwa jumlah ensure that the carrying amount does not differ
tercatat tanah tidak berbeda secara material materially from its fair value at the end of the
dengan jumlah yang ditentukan dengan reporting period
menggunakan nilai wajarnya pada akhir periode
pelaporan
Setelah pengakuan awal, aset tetap kecuali Subsequent to initial recognition, premises and
tanah dan bangunan dinyatakan pada biaya equipments except for land and building are
perolehan dikurangi akumulasi penyusutan dan carried at cost less any subsequent
akumulasi rugi penurunan nilai. Bangunan accumulated depreciation and impairment
menggunakan nilai revaluasian dikurangi losses. Building using revaluation value and
akumulasi penyusutan sedangkan tanah tidak depreciated, while land not depreciated
disusutkan
Tanah dan bangunan awalnya dinyatakan Land and building are initially stated at
sebesar biaya perolehan dan tidak disusutkan. acquisition cost and not depreciated.
Setelah pengakuan awal, tanah dan bangunan Subsequent to initial recognition, land and
diukur pada nilai wajar pada tanggal revaluasi building are measured at fair value at the
dikurangi akumulasi rugi penurunan nilai revaluation date less any accumulated
setelah tanggal revaluasi. Penilaian terhadap impairment losses after the revaluation date.
tanah dan bangunan dilakukan oleh penilai Valuation of land and building are performed by
yang memiliki kualifikasi profesional dan appraisers with professional qualifications, and
dilakukan secara berkala untuk memastikan is conducted periodically to ensure that the
bahwa jumlah tercatat tanah tidak berbeda carrying amount does not differ materially from
secara material dengan jumlah yang ditentukan its fair value at the end of the reporting period.
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan.
40
Page 464
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets, and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset
mengalami perubahan yang signifikan dan experiences significant and fluctuating changes,
fluktuatif, maka perlu dilakukan revaluasi secara it has to be revalued annually, whereas if the fair
tahunan, sedangkan jika nilai wajar dari aset value of the revalued asset does not experience
yang direvaluasi tidak mengalami perubahan significant and fluctuating changes, it has to be
yang signifikan dan fluktuatif maka perlu revalued once every 3 (three) years.
dilakukan revaluasi setiap 3 (tiga) tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “surplus revaluasi aset revaluation is recorded in “Revaluation Surplus
tetap”, dan disajikan dalam penghasilan of fixed assets” and presented in other
komprehensif lain. Namun, kenaikan tersebut comprehensive income. However, the increase
diakui dalam laba rugi hingga sebesar jumlah is recognized in profit or loss, to the extent of the
penurunan nilai aset yang sama akibat revaluasi amount of impairment of the same assets due
yang pernah dilakukan sebelumnya dalam laba to revaluation previously recognized in profit or
rugi. Penurunan nilai tercatat yang timbul dari loss. A decrease in the carrying amount arising
revaluasi diakui dalam laba rugi. from the revaluation is recognized in profit or
loss.
Aset tetap yang diperoleh dalam pertukaran Premises and equipments acquired in
aset non-moneter atau kombinasi aset moneter exchange for a non-monetary asset or for
dan non-moneter diukur pada nilai wajar, a combination of monetary and non-monetary
kecuali: assets are measured at fair values, unless:
(i) transaksi pertukaran tidak memiliki (i) the exchange transaction lacks commercial
substansi komersial; atau substance; or
(ii) nilai wajar dari aset yang diterima dan (ii) neither the fair value of the assets received
diserahkan tidak dapat diukur secara andal. nor the assets given up can be measured
reliably.
Penyusutan aset dimulai pada saat aset Depreciation of an asset starts when it is ready
tersebut siap untuk digunakan sesuai maksud to use and is computed using the straight-line
penggunaannya dan dihitung dengan method based on the estimated economic
menggunakan metode garis lurus berdasarkan useful lives of the assets as follows:
estimasi umur manfaat ekonomis sebagai
berikut:
Tahun/Years
Bangunan 20 Buildings
Kendaraan bermotor 5 Motor vehicles
Perlengkapan dan peralatan kantor 5 Office furniture and equipment
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of premises and
dan kemungkinan penurunan nilai wajar aset equipments are reviewed for impairment and
jika terjadi peristiwa atau perubahan keadaan probability of impairment when events or
yang mengindikasikan bahwa nilai tercatat changes in circumstances indicate that the
mungkin tidak dapat seluruhnya terealisasi. carrying values may not be fully recoverable.
41
Page 465
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Jumlah tercatat komponen dari suatu aset tetap The carrying amount of an item of premises and
dihentikan pengakuannya pada saat dilepaskan equipments is derecognized upon disposal or
atau saat sudah tidak ada lagi manfaat when no future economic benefits are expected
ekonomik masa depan yang diekspektasikan from its use or disposal. Any gain or loss arising
dari penggunaan maupun pelepasannya. Laba from the derecognition of the asset is directly
atau rugi yang timbul dari penghentian included in the profit or loss when the item is
pengakuan tersebut dimasukkan kedalam laba derecognized.
rugi untuk tahun dimana penghentian
pengakuan tersebut dilakukan.
Nilai residu, umur manfaat, dan metode The asset residual value, useful life, and
penyusutan dievaluasi setiap akhir tahun dan depreciation method are evaluated at each year
disesuaikan secara prospektif, jika diperlukan. end and adjusted prospectively, if necessary.
Jika biaya perolehan tanah termasuk biaya If the cost of land includes the costs of site
pembongkaran, pemindahan dan restorasi dismantlement, removal and restoration, and
lokasi, serta manfaat yang diperoleh dari the benefits from the site dismantlement,
pembongkaran, pemindahan dan pemugaran removal and restoration is limited, that cost is
tersebut terbatas, maka biaya tersebut depreciated over the period of benefits
disusutkan selama periode manfaat yang obtained. In some cases, the land itself may
diperolehnya. Dalam beberapa kasus, tanah itu have a limited useful life, in which case it is
sendiri memiliki umur manfaat yang terbatas, depreciated in a manner that reflects the
dalam hal ini, tanah tersebut disusutkan dengan benefits to be derived from it.
cara yang mencerminkan manfaat yang
diperoleh dari tanah tersebut.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “surplus revaluasi aset revaluation is recorded in “Revaluation Surplus
tetap”, dan disajikan dalam penghasilan arising from Premises and Equipment” and
komprehensif lain. Namun, kenaikan tersebut presented in other comprehensive income.
diakui dalam laba rugi hingga sebesar jumlah However, the increase is recognized in profit or
penurunan nilai aset yang sama akibat revaluasi loss, to the extent of the amount of impairment
yang pernah dilakukan sebelumnya dalam laba of the same assets due to revaluation previously
rugi. Penurunan nilai tercatat yang timbul dari recognized in profit or loss. A decrease in the
revaluasi diakui dalam laba rugi. carrying amount arising from the revaluation is
recognized in profit or loss.
Beban pemeliharaan dan perbaikan Repairs and maintenance are taken to the profit
dibebankan pada laba rugi pada saat terjadinya. or loss when these are incurred. The cost of
Beban pemugaran dan penambahan dalam major renovation and restoration is capitalized
jumlah besar dikapitalisasi kepada jumlah to the carrying amount of the related premises
tercatat aset tetap terkait bila besar and equipment when it is probable that future
kemungkinan bagi Bank manfaat ekonomi economic benefits in excess of the originally
masa depan menjadi lebih besar dari standar assessed standard of performance of the
kinerja awal yang ditetapkan sebelumnya dan existing asset and is depreciated over the
disusutkan sepanjang sisa masa manfaat aset remaining useful life of the related asset.
tetap terkait.
42
Page 466
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Aset tetap dalam penyelesaian dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the fixed asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Premises and Equipments”
“Aset Tetap” yang bersangkutan pada saat aset account when the construction is completed and
tetap tersebut telah selesai dikerjakan dan siap the assets are ready for their intended use.
untuk digunakan. Aset tetap dalam Assets under construction are not depreciated
penyelesaian tidak disusutkan karena belum as these are not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (HGU), Hak Guna Business Usage Rights (Hak Guna Usaha or
Bangunan (HGB) dan Hak Pakai (HP) ketika HGU), Building Usage Right (Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan or HGB) and Usage Rights
bagian dari biaya perolehan tanah pada akun (Hak Pakai or HP) when the land was initially
“Aset Tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the cost of
atau pembaruan legal hak atas tanah diakui the land under the “Premises and Equipments”.
sebagai aset tidak berwujud dan diamortisasi The cost of processing the legal extension or
sepanjang umur hak hukum atau umur ekonomi renewal of land rights is recognized as an
tanah, mana yang lebih pendek. intangible asset and is amortized over the term
of the legal rights or the economic life of the
land, whichever is shorter.
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Suatu sewa diklasifikasikan sebagai sewa A lease is classified as a finance lease if it
pembiayaan jika sewa tersebut mengalihkan transfers substantially all the risks and rewards
secara substansial seluruh risiko dan manfaat incidental to the ownership of the asset. A lease
yang terkait dengan kepemilikan aset. Suatu is classified as an operating lease if it does not
sewa diklasifikasikan sebagai sewa operasi jika transfer substantially all the risks and rewards
sewa tidak mengalihkan secara substansial incidental to the ownership of the asset.
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
Bank menerapkan PSAK 116 (Sebelumnya The Bank applied SFAS 116 (Previously SFAS
PSAK 73) tentang “Sewa” untuk seluruh sewa 73) on “Leases” for all leases by recognizing
dengan mengakui aset hak guna dan liabilitas right-of-use assets and related liabilities, with 2
terkait, dengan 2 (dua) pengecualian, yaitu (two) exceptions, namely leases of low-value
sewa dengan aset bernilai rendah dan sewa assets and short-term leases.
jangka pendek.
43
Page 467
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Pada tanggal insepsi suatu kontrak, Bank At the inception date of a contract, the Bank
menilai apakah suatu kontrak mengandung assesses whether a contract is, or contains,
sewa, yaitu bila kontrak tersebut memberikan a lease. That is, if the contract conveys the right
hak untuk mengendalikan penggunaan aset to control the use of an identified asset for
identifikasian selama suatu jangka waktu untuk a period of time in exchange for consideration.
dipertukarkan dengan imbalan. Untuk menilai To assess whether a contract provides the right
apakah suatu kontrak memberikan hak untuk to control an identifying asset, the Bank
mengendalikan suatu aset identifikasian, Bank assesses whether:
menilai apakah:
· Kontrak melibatkan penggunaan suatu · Contracts involve the use of an identifying
aset identifikasian; asset;
· Bank memiliki hak untuk memperoleh · The Bank has the right to obtain
secara substansial seluruh manfaat substantially all economic benefits from the
ekonomi dari penggunaan aset selama use of assets during the period of use; and
periode penggunaan; dan
· Bank memiliki hak untuk mengendalikan · The Bank has the right to control
aset identifikasian dalam bentuk: identification assets in the form of:
a. Bank memiliki hak untuk a. The bank has the right to operate the
mengoperasikan aset. assets.
b. Bank mempunyai hak untuk b. The bank has the right to determine the
menetapkan tujuan apa aset akan purpose for which the assets will be
digunakan. used.
Pada tanggal insepsi atau pada saat penilaian At the inception date or at the time of revaluation
kembali suatu kontrak yang mengandung suatu of a contract containing a lease component, the
komponen sewa, Bank mengalokasikan Bank allocates the fee in the contract to each
imbalan dalam kontrak ke masing-masing component of the lease based on the relative
komponen sewa berdasarkan harga tersendiri separate prices of the lease component.
relatif dari komponen sewa.
Pembayaran sewa yang termasuk dalam Lease payments that are included in the
pengukuran liabilitas sewa meliputi: measurement of lease obligations consist of:
· Pembayaran lunas dimuka. · Payment in full in advance.
· Pembayaran angsuran tetap. · Fixed installment payments.
· Pembayaran angsuran sewa berubah yang · The rental installment payment changes
bergantung pada fluktuasi pembayaran that depends on the fluctuation of the rental
sewa yang ditetapkan oleh counterpart. payment determined by the counterpart.
Bank mengakui aset hak-guna dan liabilitas The Bank recognizes right-of-use assets at the
sewa pada tanggal permulaan sewa (yaitu commencement date of the lease (i.e., the date
tanggal aset pendasar tersedia untuk the underlying asset is available for use). Right-
digunakan). Aset hak-guna diukur pada harga of-use assets are measured at cost, less any
perolehan, dikurangi akumulasi penyusutan dan accumulated depreciation and impairment
penurunan nilai, serta disesuaikan dengan losses, and adjusted for any remeasurement of
pengukuran kembali liabilitas sewa. Biaya lease liabilities. The cost of right-of-use assets
perolehan aset hak-guna mencakup jumlah includes the amount of lease liabilities
liabilitas sewa yang diakui, biaya langsung awal recognized, initial direct costs incurred, and
yang terjadi, dan pembayaran sewa yang lease payments made at or before the
dilakukan pada atau sebelum tanggal permulaan commencement date less any lease incentives
dikurangi setiap insentif sewa yang diterima. received.
44
Page 468
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Setelah tanggal permulaan, aset hak-guna After the inception date, the right-of-use assets
diukur dengan model biaya. Aset hak-guna are measured using the cost model. Right-of-
diukur sebesar harga perolehan dikurangi use assets are measured at cost less
akumulasi depresiasi dan akumulasi penurunan accumulated depreciation and accumulated
nilai serta disesuaikan dengan pengukuran impairment losses and adjusted with
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan metode suku bunga efektif. the effective interest method. Lease incremental
Bunga inkremental sewa mengacu pada tingkat interest rate refers to the interest rates on
suku bunga obligasi pemerintah. government bonds.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration less than 12
12 (dua belas) bulan dan sewa aset bernilai (twelve) months and leases with low value
rendah, serta elemen-elemen sewa tersebut, assets, as well as elements of such leases,
sebagian atau seluruhnya tidak menerapkan partially or entirely do not apply the recognition
prinsip-prinsip pengakuan yang ditentukan oleh principles stipulated by SFAS 116 (Previously
PSAK 116 (Sebelumnya PSAK 73). Bank akan SFAS 73). The Bank will recognize lease
mengakui pembayaran sewa tersebut dengan payments on a straight-line basis over the lease
dasar garis lurus selama masa sewa dalam term in the statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. These expenses are
komprehensif lain. Beban ini disajikan pada presented under general and administrative
beban umum dan administrasi dalam laporan expenses in the income statement.
laba rugi.
Aset takberwujud Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software purchased
yang dibeli Bank, yang bukan merupakan by the Bank that is not an integral part of
bagian integral dari perangkat keras yang a related hardware.
terkait.
Aset tidak berwujud diakui jika, atau hanya jika, Intangible assets are recognized if, and only if,
biaya perolehan aset tersebut dapat diukur when 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.
Aset takberwujud dicatat sebesar biaya Intangible assets are stated at cost less
perolehan dikurangi akumulasi amortisasi dan accumulated amortization and accumulated
akumulasi kerugian penurunan nilai. impairment losses.
Amortisasi diakui dalam laba rugi dengan Amortization is recognized in profit or loss using
menggunakan metode garis lurus berdasarkan the straight line method based on the estimated
taksiran masa manfaat ekonomis selama 5 useful life of 5 (five) years, starting when the
(lima) tahun, dimulai dari pada saat aset intangible assets are ready to be used in
takberwujud tersebut siap untuk digunakan accordance with the intended use.
sesuai dengan maksud penggunaannya.
45
Page 469
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Nilai residu, umur manfaat, dan metode The residual value, useful life, and amortization
amortisasi ditelaah setiap akhir tahun dan method are reviewed at the end of each year
disesuaikan, jika diperlukan. and adjusted, if necessary.
Aset tidak berwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika tidak control) or when no future economic benefits are
ada manfaat ekonomi masa depan yang expected from its use or disposal. Any gain or
diharapkan dari penggunaan atau loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian yang (calculated as the difference between the net
timbul dari penghentian pengakuan aset disposal proceeds and the carrying amount of
(dihitung sebagai perbedaan antara hasil the asset) is included in the statement of profit
pelepasan neto dan jumlah tercatat aset) or loss.
dimasukkan dalam laporan laba rugi.
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Bank menilai The Bank assesses at each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If such indication exists, or when
atau pada saat pengujian tahunan atas annual impairment testing for an asset
penurunan nilai aset tertentu (yaitu aset (i.e. an intangible asset with an indefinite useful
takberwujud dengan umur manfaat tidak life, an intangible asset not yet available for use,
terbatas, aset takberwujud yang belum dapat or goodwill acquired in a business combination)
digunakan, atau goodwill yang diperoleh dalam is required, Bank will make an estimation of the
suatu kombinasi bisnis) diperlukan, maka Bank asset’s recoverable amount.
akan membuat estimasi atas jumlah terpulihkan
aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount for individual
individual adalah jumlah yang lebih tinggi antara asset is the higher of an asset’s or Cash
nilai wajar aset atau Unit Penghasil Kas (UPK) Generating Unit (CGU)’s fair value less costs to
dikurangi biaya untuk menjual dengan nilai sell and its value in use, unless the asset does
pakainya, kecuali aset tersebut tidak not generate cash inflows that are largely
menghasilkan arus kas masuk yang sebagian independent from other assets or groups of
besar independen dari aset atau kelompok aset assets. Where the carrying amount of an asset
lain. Jika nilai tercatat aset atau UPK lebih besar or CGU exceeds its recoverable amount, the
daripada jumlah terpulihkannya, maka aset asset is considered impaired and is recorded to
tersebut dipertimbangkan mengalami its recoverable amount.
penurunan nilai dan nilai tercatat aset
diturunkan menjadi sebesar nilai
terpulihkannya.
46
Page 470
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations are
berkelanjutan, jika ada, diakui pada laba rugi recognized in the statement of profit or loss
sebagai “rugi penurunan nilai” sesuai dengan as “impairment losses” in those expense
kategori biaya yang konsisten dengan fungsi categories consistent with the functions of the
dari aset yang diturunkan nilainya. Dalam impaired asset. In assessing the value in use,
menghitung nilai pakai, estimasi arus kas masa the estimated net future cash flows are
depan neto didiskontokan ke nilai kini dengan discounted to their present value using a pre-tax
menggunakan tingkat diskonto sebelum pajak discount rate that reflects current market
yang menggambarkan penilaian pasar kini atas assessments of the time value of money and the
nilai waktu uang dan risiko spesifik aset. risks specific to the asset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK 113 refer to SFAS 113 (Previously SFAS 68) on
(Sebelumnya PSAK 68) tentang “Pengukuran "Fair Value Measurements" (Note 2b).
Nilai Wajar” (Catatan 2b).
Pengukuran nilai wajar aset non-keuangan A fair value measurement of non-financial
memperhitungkan kemampuan pelaku pasar assets considers a market participant’s ability to
untuk menghasilkan manfaat ekonomi dengan generate economic benefits by using the asset
menggunakan aset dalam penggunaan tertinggi in its highest and best use or by selling it to other
dan terbaiknya atau dengan menjualnya market participants would use the asset in its
kepada pelaku pasar lain yang akan highest and best use.
menggunakan aset tersebut dalam penggunaan
tertinggi dan terbaiknya.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statement of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income under
sesuai dengan kategori biaya yang konsisten expense categories that are consistent with the
dengan fungsi aset yang diturunkan nilainya. functions of the impaired assets.
m. Agunan yang diambil alih m. Foreclosed collaterals
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals acquired in settlement of
penyelesaian kredit diakui sebesar nilai neto loans are recognized at their net realizable
yang dapat direalisasi atau sebesar nilai tercatat values or stated at their carrying amount of
dari kredit, mana yang lebih rendah. Nilai neto loans, whichever is lower. Net realizable value
yang dapat direalisasi adalah nilai wajar agunan is the fair value of the collateral after deducting
setelah dikurangi estimasi biaya pelepasan. the estimated costs of disposal. The excess of
Kelebihan saldo kredit yang diberikan, yang loan balances which has not been paid by
belum dilunasi oleh peminjam diatas nilai dari debtors over the value of foreclosed collaterals
agunan yang diambil alih, dibebankan sebagai is charged to allowance for possible losses or
penyisihan penghapusan aset pada tahun loans in the current year.
berjalan.
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dengan hasil penjualannya diakui sebagai foreclosed collateral and the proceeds from the
keuntungan atau kerugian pada saat penjualan sale is recognized as a gain or loss at the time
agunan. of sale of the collateral.
Bank mengevaluasi nilai agunan yang diambil The Bank regularly evaluates the value of
alih secara berkala. Penyisihan kerugian foreclosed collaterals. The allowance are
agunan yang diambil alih dibentuk berdasarkan provided based on the impairment of foreclosed
penurunan nilai agunan yang diambil alih. collaterals.
47
Page 471
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Agunan yang diambil alih (lanjutan) m. Foreclosed collaterals (continued)
Beban perbaikan (reconditioning cost) yang Reconditioning costs that occur after collateral
timbul setelah pengambilalihan agunan foreclosed are capitalized to its account.
dikapitalisasi dalam akun agunan yang diambil
alih tersebut.
n. Biaya dibayar di muka n. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
masa manfaat dengan menggunakan metode useful lives using the straight-line method.
garis lurus (straight-line method).
o. Liabilitas segera o. Liabilities due immediately
Liabilitas segera merupakan liabilitas Bank Liabilities due immediately represent the liability
kepada pihak lain yang sifatnya wajib segera of the Bank to external parties which by nature
dibayarkan sesuai dengan perintah pemberi should be paid immediately in accordance with
amanat perjanjian yang ditetapkan sebelumnya. the requirements in the agreement which have
been previously determined.
Liabilitas segera diklasifikasikan sebagai Liabilities due immediately are classified as
liabilitas keuangan dan dihitung berdasarkan financial liabilities and are recorded at amortized
biaya perolehan diamortisasi. cost.
p. Simpanan dan simpanan dari bank lain p. Deposits and deposits from other banks
Giro merupakan simpanan nasabah yang Demand deposits represent funds deposited by
penarikannya dapat dilakukan setiap saat customers which can be withdrawn any time by
menggunakan cek, atau dengan cara using a cheque, or through transfer with a bank
pemindahbukuan dengan bilyet giro atau draft or other forms of payment order. These
sarana perintah pembayaran lainnya. Giro demand deposits are stated at the amount due
dinyatakan sebesar nilai liabilitas kepada to the account holder.
pemegang giro.
Tabungan merupakan simpanan nasabah yang Saving deposits represent customers' funds
penarikannya hanya dapat dilakukan menurut which the depositors are entitled to withdraw
syarat tertentu yang disepakati. Tabungan under certain agreed conditions. Saving
dinyatakan sebesar nilai liabilitas kepada deposits are stated at the amount due to the
pemilik tabungan. account holders.
Deposito berjangka merupakan simpanan Time deposits represent funds deposited by
nasabah yang penarikannya hanya dapat customers that can be withdrawn only at
dilakukan pada waktu tertentu sesuai perjanjian a certain point of time as stated in the contract
antara penyimpan dengan Bank. between the depositor and the Bank.
Deposito berjangka dinyatakan sebesar nilai Time deposits are recorded at the nominal
nominal yang tercantum dalam bilyet deposito amount stated in the deposit certificate or at the
atau yang diperjanjikan. amount stated in the agreement.
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks consist of liabilities to
terhadap bank lokal lain, dalam bentuk other domestic banks, in the form of saving
tabungan dan deposito berjangka serta deposits and time deposits and stated at the
dinyatakan sesuai dengan jumlah liabilitas amount due to banks.
terhadap bank tersebut.
48
Page 472
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Simpanan dan simpanan bank lain (lanjutan) p. Deposits and deposits from other banks
(continued)
Simpanan dan simpanan dari bank lain Deposits and deposits from other banks are
diklasifikasikan sebagai liabilitas keuangan classified as financial liabilities measured at
yang diukur dengan biaya perolehan amortized cost using effective interest rate
diamortisasi menggunakan metode suku bunga method. Incremental costs directly attributable
efektif. Biaya tambahan yang dapat to the acquisition of deposits are deducted from
diatribusikan secara langsung dengan the amount of deposits.
perolehan simpanan dikurangkan dari jumlah
simpanan yang diterima.
q. Provisi q. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa where, as a result of a past event, it is probable
lalu, besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best estimate.
terbaik yang paling kini. Jika arus keluar sumber If it is no longer probable that an outflow of
daya untuk menyelesaikan kewajiban resources embodying economic benefits will be
kemungkinan besar tidak terjadi, maka provisi required to settle the obligation, the provision is
dibatalkan. reversed.
r. Pendapatan dan beban bunga r. Interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bearing financial instruments are recognized in
bunga diakui pada laporan laba rugi dengan the statement of profit or loss using the effective
menggunakan metode suku bunga efektif. interest rate method.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
49
Page 473
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pendapatan dan beban bunga (lanjutan) r. Interest income and expense (continued)
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the
mengestimasi arus kas di masa datang dengan Bank estimates future cash flows considering all
mempertimbangkan seluruh persyaratan contractual terms of the financial instrument but
kontraktual dalam instrumen keuangan not future credit losses.
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan ini mencakup seluruh komisi, This calculation includes all commissions, fees
provisi dan bentuk lain diterima oleh para pihak and other forms received by the parties in the
dalam kontrak yang merupakan bagian tidak contract that are an integral part of the effective
terpisahkan dari suku bunga efektif, biaya interest rate, transaction costs and all other
transaksi dan seluruh premi atau diskon lainnya. premiums or discounts.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets has decreased its value as a result
sebagai akibat kerugian penurunan nilai, maka of impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga efektif yang the effective interest rate used to discount
digunakan untuk mendiskonto arus kas masa future cash flows in calculating impairment
datang dalam menghitung kerugian penurunan losses.
nilai.
s. Pendapatan provisi dan komisi s. Fees and commissions
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pemberian kredit, lending activities, or fees and commissions
atau pendapatan provisi dan komisi yang income which relates to a specific period, are
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in the statement of profit
efektif dan diklasifikasikan sebagai bagian dari or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain.
Pendapatan provisi dan komisi yang tidak Fees and commissions which are not directly
berkaitan dengan kegiatan pemberian kredit related to lending activities, or to a specific
atau suatu jangka waktu dan/atau terkait period, and/or related to a service rendered, are
dengan pemberian suatu jasa, diakui sebagai recognized as income at the time of the
pendapatan pada saat terjadinya transaksi dan transactions and recorded in other operating
dicatat pada akun pendapatan operasional income.
lainnya.
t. Imbalan kerja t. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as salaries,
jaminan sosial, cuti jangka pendek, bonus dan social security contributions, short-term leaves,
imbalan non moneter lainnya diakui selama bonuses and other non-monetary benefits are
periode jasa diberikan. Imbalan jangka pendek recognized during the period when services
dihitung sebesar jumlah yang tidak have been rendered. Short-term employee
didiskontokan. benefits are measured using undiscounted
amounts.
50
Page 474
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya employee benefits
Iuran dicadangkan dan diakui sebagai biaya The contribution is accrued and recognized as
ketika jasa telah diberikan oleh pegawai- expense when services have been rendered by
pegawai tersebut dan pembayaran dikurangkan qualified employees and actual payments
dari utang iuran. Iuran terutang dihitung are deducted from the contribution payable.
berdasarkan jumlah yang tidak didiskontokan. Contribution payable is measured using
undiscounted amounts.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti cuti besar dan term employee benefits such as grand leaves
penghargaan masa kerja dicadangkan dan and gratuity for services are accrued and
diakui sebagai biaya ketika jasa telah diberikan recognized as expense when services have
oleh pegawai yang memenuhi syarat. Imbalan been rendered by qualified employees. The
kerja ditentukan berdasarkan peraturan Bank benefits are determined based on Bank’s
dan peraturan yang berlaku. regulations and applicable regulations.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya diestimasi dengan term employee benefits are estimated using
menggunakan perhitungan aktuarial metode actuarial calculations using the Projected Unit
Projected Unit Credit. Credit Method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of net defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets), which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income, consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gains and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that included in net interest on liabilities
bunga neto atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) The changes in the impact of the asset
termasuk jumlah yang dimasukkan dalam ceiling, excluding amounts that included in
bunga neto atas liabilitas (aset). net interest on liabilities (assets).
Pengukuran kembali, terdiri atas keuntungan Remeasurements, comprising of actuarial gains
dan kerugian aktuarial, segera diakui pada and losses, are recognized immediately in the
laporan posisi keuangan konsolidasian dengan consolidated statement of financial position with
pengaruh langsung didebit atau dikreditkan a corresponding debit or credit to retained
kepada saldo laba melalui penghasilan earnings through other comprehensive income
komprehensif lain pada periode terjadinya. in the period in which they occur. Re-
Pengukuran kembali tidak direklasifikasi ke laba measurements are not reclassified to profit or
rugi pada periode berikutnya. loss in subsequent periods.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits over
biaya jasa kini, biaya bunga neto atas liabilitas the current service cost, net interest on net
(aset) imbalan pasti neto, dan pengukuran defined benefit liabilities (assets), and the
kembali liabilitas (aset) imbalan pasti neto remeasurement of net defined benefit liability
langsung diakui pada laporan laba rugi dan (asset) obligations are recognized immediately
penghasilan komprehensif lain periode berjalan. in the current period statement of profit or loss
and other comprehensive income.
51
Page 475
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Biaya jasa lalu diakui sebagai beban pada All past service costs are recognised at the
tanggal yang lebih awal antara ketika earlier of when the amendment or curtailment
amendemen atau kurtailmen program terjadi, occurs, and when the related restructuring or
dan ketika biaya restrukturisasi atau pesangon termination costs are recognized, as a result,
diakui, sehingga biaya jasa lalu yang belum unvested past service cost can no longer be
vested tidak lagi dapat ditangguhkan dan diakui deferred and recognised over the future vesting
selama periode vesting masa depan. period.
u. Laba per lembar saham u. Earnings per share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully
periode yang bersangkutan. paid shares during the period.
Perusahaan tidak mempunyai efek berpotensi The Company has no outstanding dilutive
saham biasa yang bersifat dilutif pada tanggal potential ordinary shares as of December 31,
31 Desember 2024 dan 2023. 2024 and 2023.
v. Transaksi dan saldo dalam mata uang asing v. Foreign currency transactions and balances
Bank menyelenggarakan catatan akuntansinya The Bank maintains its accounting records in
dalam Rupiah. Transaksi yang melibatkan mata Indonesian Rupiah. Transactions in foreign
uang asing dicatat pada nilai tukar pada saat currencies are recorded at the prevailing
terjadinya transaksi. Pada tanggal laporan exchange rates in effect on the date of the
posisi keuangan, aset dan liabilitas moneter transactions. At statements of financial position
dalam mata uang asing dijabarkan ke dalam dates, all monetary assets and liabilities
mata uang Rupiah dengan menggunakan kurs denominated in foreign currencies are
spot Reuters pada pukul 16:00 WIB (Waktu translated into Rupiah using the Reuters spot
Indonesia Bagian Barat). rates at 16:00 WIB (Western Indonesian Time).
Keuntungan atau kerugian yang timbul sebagai The resulting gains or losses from the
akibat dari penjabaran aset dan liabilitas translation of monetary assets and liabilities in
moneter dalam mata uang asing dicatat dalam foreign currencies are recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income for the current year.
Pada tanggal-tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023, the
2023, kurs mata uang asing yang digunakan exchange rates used in translating foreign
untuk penjabaran mata uang asing terhadap currency amounts into Rupiah are as follows
Rupiah adalah sebagai berikut (Rupiah penuh): (full Rupiah):
December 31, 2024 December 31, 2023
Euro Eropa 16.758,12 17.038,32 European Euro
Dolar Amerika Serikat 16.095,00 15.397,00 United States Dollar
Dolar Singapura 11.844,58 11.676,34 Singaporean Dollar
Dolar Australia 10.013,51 10.520,77 Australian Dollar
Yen Jepang 103,03 108,88 Japanese Yen
Renminbi 2.204,99 2.170,06 Renminbi
52
Page 476
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan w. Taxation
Beban pajak tahun berjalan ditetapkan Current tax expense is provided based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current
tahun berjalan. Aset dan liabilitas pajak year. Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer aset recognized for temporary differences between
dan liabilitas antara pelaporan komersial dan the financial and the tax bases of assets and
pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi fiskal yang belum forward of unused tax losses, to the extent that
dikompensasi, bila kemungkinan besar laba it is probable that taxable profits will be available
kena pajak akan tersedia sehingga perbedaan against which deductible temporary differences,
temporer dan rugi pajak belum dikompensasi, and the carry forward of unused tax losses can
dapat dimanfaatkan, kecuali: be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability
bisnis dan tidak mempengaruhi laba in a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam waktu probable that the temporary differences will
dekat dan laba kena pajak dapat reverse in the foreseeable future and
dikompensasi dengan beda temporer taxable profit will be available against which
tersebut. the temporary differences can be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow
manfaat aset pajak tangguhan. Aset pajak all or part of the benefit of that deferred tax asset
tangguhan yang tidak diakui ditinjau ulang pada to be utilized. Unrecognized deferred tax assets
setiap tanggal pelaporan dan akan diakui are reassessed at each reporting date and are
apabila besar kemungkinan bahwa laba kena recognized to the extent that it has become
pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply on the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that
berdasarkan tarif pajak dan peraturan pajak have been enacted or substantively enacted as
yang telah berlaku atau yang secara substantif at reporting date.
telah berlaku pada tanggal pelaporan.
53
Page 477
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognized as “Income Tax
“Manfaat (Beban) Pajak Penghasilan, Benefit (Expense), Deferred” and included in net
Tangguhan” dan termasuk dalam laba atau rugi profit or loss for the year, except to the extent
neto tahun berjalan, kecuali untuk transaksi- that they relate to items previously charged or
transaksi yang sebelumnya telah langsung credited to equity.
dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded
diakui pada saat penetapan pajak diterima atau when an assessment is received or, if appealed
jika Bank mengajukan keberatan, pada saat against by the Bank, when the result of the
keputusan atas keberatan telah ditetapkan. appeal is determined.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities of deferred and current tax
pajak kini dapat saling hapus apabila terdapat are offset when there is a legally enforceable
hak yang berkekuatan hukum untuk melakukan right to offset.
saling hapus.
x. Informasi segmen x. Segment information
Segmen adalah bagian yang dapat dibedakan A segment is a distinguishable component of
dari Bank yang terlibat dalam menyediakan the business unit that is engaged in providing
produk tertentu yang memiliki risiko dan imbalan certain products which is subject to risks and
yang berbeda dengan segmen lainnya. rewards that are different from those of other
segments.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen mencakup item-item yang dapat and liabilities include items directly attributable
diatribusikan langsung kepada suatu segmen to a segment as well as those that can be
serta hal-hal yang dapat dialokasikan dengan allocated on a reasonable basis to that
dasar yang sesuai kepada segmen tersebut. segment.
Bank menyajikan segmen operasi berdasarkan The Bank presents operating segment based on
laporan internal yang disajikan kepada Bank’s internal report that is presented to the
pengambil keputusan operasional dan Board of Directors as the operational and
keuangan yaitu Direksi. financial decision maker.
Bank telah mengidentifikasi dan The Bank has identified and disclosed financial
mengungkapkan informasi keuangan information based on main business (operating
berdasarkan kegiatan bisnis utama (segmen segment) classified into Banking, Consumer,
operasi) yang terbagi atas kelompok Bank, Treasury, and others.
Konsumer, Treasury, dan lainnya.
54
Page 478
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Perubahan kebijakan akuntansi dan y. Changes in accounting policies and
pengungkapan disclosures
Bank menerapkan pertama kali seluruh standar Bank made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif and/or revised standards effective for the
untuk periode yang dimulai pada atau setelah periods beginning on or after January 1, 2024,
1 Januari 2024, termasuk standar yang direvisi including the following revised standards that
berikut ini yang mempengaruhi laporan have affected the consolidated financial
keuangan Bank: statements of the Bank:
· Nomenklatur Standar Akuntansi Keuangan · Financial Accounting Standards Nomenclature
Nomenklatur revisian diatur ulang dan diubah The revised nomenclature is reordered and
sebagaimana yang dipublikasikan oleh DSAK amended based on those as published by DSAK
IAI untuk periode keuangan yang dimulai pada IAI for financial periods beginning on and after
dan setelah tanggal 1 Januari 2024. January 1, 2024.
· Amandemen PSAK 116: Liabilitas Sewa dalam · Amendment of PSAK 116: Lease liability in a
Jual Beli dan Sewa-balik Sale and Leaseback
Amandemen ini menetapkan persyaratan yang The amendment specifies the requirements that
digunakan penjual-penyewa dalam mengukur a seller-lessee uses in measuring the lease
kewajiban sewa yang timbul dalam transaksi liability arising in a sale and leaseback
jual beli dan sewa-balik, untuk memastikan transaction, to ensure the seller-lessee does not
penjual-penyewa tidak mengakui jumlah setiap recognise any amount of the gain or loss that
keuntungan atau kerugian yang terkait dengan relates to the right of use it retains.
hak guna yang dipertahankan.
· Amendemen PSAK 207 dan PSAK 107: · Amendments to PSAK 207 and SAK 107:
Pengaturan Pembiayaan Pemasok Supplier Finance Arrangements
Amandemen ini mengklarifikasi karakteristik The amendments to PSAK 207 and PSAK 107
pengaturan pembiayaan pemasok dan clarify the characteristics of supplier finance
mensyaratkan pengungkapan tambahan atas arrangements and require additional disclosure
pengaturan pembiayaan pemasok tersebut. of such arrangements. The disclosure
Persyaratan pengungkapan dalam amandemen requirements in the amendments are intended to
ini dimaksudkan untuk membantu pengguna assist users of financial statements in
laporan keuangan dalam memahami dampak understanding the effects of supplier finance
pengaturan pembiayaan pemasok terhadap arrangements on an entity’s liabilities, cash
liabilitas, arus kas, dan eksposur terhadap risiko flows and exposure to liquidity risk.
likuiditas suatu entitas.
Bank telah menganalisa penerapan standar The Bank has assessed that the adoption of the
akuntansi tersebut di atas dan penerapan above-mentioned accounting standards do not
tersebut tidak memiliki pengaruh yang signifikan have significant impact to the financial
terhadap laporan keuangan. statements.
55
Page 479
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
Dalam penerapan kebijakan akuntansi Bank, yang In the application of the Bank’s accounting policies,
dijelaskan dalam Catatan 2, penyusunan laporan which are described in Note 2, the preparation of the
keuangan Bank mengharuskan manajemen untuk Bank’s financial statements requires management
membuat pertimbangan, estimasi dan asumsi yang to make judgments, estimates and assumptions that
mempengaruhi jumlah yang dilaporkan dari affect the reporting amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, dan assets and liabilities, and the disclosures of
pengungkapan atas liabilitas kontinjensi, pada akhir contongent liabilities, at the end of the reporting
periode pelaporan. periods.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future periods.
berikutnya.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies and that have the most significant effects on
jumlah yang diakui dalam laporan keuangan: the amounts recognized in the financial statements:
Kelangsungan usaha Going concern
Manajemen Bank telah melakukan penilaian The Bank’s management has made an assessment
terhadap kemampuan Bank untuk mempertahankan of the Bank’s ability to continue as a going concern
kelangsungan usaha dan menilai keyakinan bahwa and is satisfied that the Bank has the resources to
Bank memiliki sumber daya untuk melanjutkan continue in business for the foreseeable future.
bisnis di masa mendatang.
Selain itu, manajemen menilai tidak adanya Furthermore, the management is not aware of any
ketidakpastian material yang dapat menimbulkan material uncertainties that may cast significant
keraguan signifikan terhadap kemampuan Bank doubt upon the Bank’s ability to continue as a going
untuk mempertahankan kelangsungan usahanya. concern. Therefore, the financial statements
Oleh karena itu, laporan keuangan dilanjutkan untuk continue to be prepared in a going concern basis.
disusun atas basis kelangsungan usaha.
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur All assets and liabilities in which fair value is
atau diungkapkan dalam laporan keuangan dapat measured or disclosed in the financial statements
dikategorikan pada level hirarki nilai wajar, can be classified in fair value hierarchy levels, based
berdasarkan tingkatan input terendah yang on the lowest level of input that is significant on the
signifikan atas pengukuran nilai wajar secara overall fair value measurement:
keseluruhan:
· Level 1: harga kuotasian (tanpa · Level 1: quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities accessible at the measurement
pada tanggal pengukuran. date.
· Level 2: input selain harga kuotasian yang · Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat included in level 1 for the assets and
diobservasi untuk aset dan liabilitas, baik liabilities, which is directly or indirectly
secara langsung atau tidak langsung. observable.
· Level 3: input yang tidak dapat diobservasi · Level 3: unobservable inputs for the assets
untuk aset dan liabilitas. and liabilities.
56
Page 480
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi Estimates and assumptions
Di bawah ini adalah asumsi utama mengenai masa Below are the key assumptions concerning future
depan dan sumber estimasi ketidakpastian utama and other key sources of estimation uncertainty at
lainnya pada akhir periode pelaporan, yang memiliki the end of the reporting period that may have
risiko signifikan yang mengakibatkan penyesuaian a significant risk of causing a material adjustment to
material terhadap jumlah tercatat aset dan liabilitas the carrying amounts of assets and liabilities within
dalam periode pelaporan berikutnya. the next financial period.
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu: amounts in two ways, namely:
a. Individual, dilakukan untuk jumlah aset a. Individually, made to the amount of financial
keuangan yang melebihi ambang batas assets that exceed certain threshold and to
(threshold) tertentu dan aset keuangan yang certain financial assets that have objective
memiliki bukti objektif penurunan nilai yang evidence that impairment has been identified
telah teridentifikasi secara terpisah pada separately on the date of the statement of
tanggal laporan posisi keuangan. Kerugian financial position. Impairment loss is the
penurunan nilai adalah selisih antara nilai difference between the carrying amount and the
tercatat dan nilai kini dari estimasi terbaik atas present value of the best estimated future cash
arus kas masa depan dan realisasi agunan flows and realization of collateral at the initial
pada tingkat suku bunga efektif awal dari aset effective interest rates of financial assets.
keuangan tersebut.
Estimasi ini dilakukan dengan The estimates are made by considering the debt
mempertimbangkan kapasitas utang dan capacity and financial flexibility of the debtor,
fleksibilitas keuangan debitur, kualitas debtor's earnings quality, quantity and source of
pendapatan debitur, jumlah dan sumber arus cash flows, industry in which the debtor operates,
kas, industri di mana debitur beroperasi, dan and realizable value of collateral. Estimating the
nilai realisasi agunan. Estimasi jumlah dan amount and timing of future recovery will require
waktu pemulihan masa depan akan a lot of considerations. The amount of revenue
membutuhkan banyak pertimbangan. Jumlah depends on the performance of the debtor in the
penerimaan tergantung pada kinerja debitur future and the value of collateral, both of which
pada masa mendatang dan nilai agunan, will be affected by future economic conditions, in
keduanya akan dipengaruhi oleh kondisi addition to the fact that the collateral may not be
ekonomi di masa depan, di samping itu agunan easily sold. The actual value and date of receipt
mungkin tidak mudah dijual. Nilai aktual arus of future cash flows may differ from the estimates
kas masa depan dan tanggal penerimaan and as a result, actual loss which occurs may be
mungkin berbeda dari estimasi tersebut dan different from the amount recognized in the
akibatnya kerugian aktual yang terjadi mungkin financial statements.
berbeda dengan yang diakui dalam laporan
keuangan.
57
Page 481
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu (lanjutan): amounts in two ways, namely (continued):
b. Kolektif, dilakukan untuk jumlah aset keuangan b. Collectively, made to the amount of financial
yang tidak melebihi ambang batas (threshold) assets that do not exceed certain threshold, and
tertentu, tidak memiliki bukti objektif penurunan do not have objective evidence of impairment,
nilai dan aset keuangan yang memiliki bukti and to the financial assets that have objective
objektif penurunan nilai, namun belum evidence of impairment, but has not been
diidentifikasi secara terpisah pada tanggal identified separately on the date of statement of
laporan posisi keuangan. financial position.
Bank menelaah aset keuangan mereka pada nilai The Bank reviews its financial assets at fair value
wajar melalui penghasilan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya diamortisasi yang assets at amortized cost which require to recognize
mengharuskan untuk mengakui kerugian kredit the expected credit loss at each reporting date to
ekspektasian pada setiap tanggal pelaporan untuk reflect changes in credit risk of the financial assets
mencerminkan perubahan risiko kredit selain dari not at fair value through profit or loss. The Bank
aset keuangan pada nilai wajar melalui laba rugi. incorporates forward-looking and historical, current
Bank menggabungkan informasi forward-looking and forecasted information into expected credit loss
dan historis, terkini dan yang diperkirakan ke dalam estimation.
estimasi kerugian kredit ekspektasian.
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan: management’s judgments are required:
i. Penentuan apakah aset mengalami penurunan i. Determination whether the assets is impaired
nilai berdasarkan indikator tertentu seperti, based on certain indicators such as, amongst
kesulitan keuangan debitur, penurunan kualitas others, financial difficulties of the debtor’s,
kredit; dan deterioration of the credit quality of the debtor’s;
and
ii. Penentuan umur kredit ekspektasian yang ii. Determination of expected credit life that reflect:
mencerminkan:
· Jumlah yang tidak bias dan probabilitas · An unbiased and probability-weighted
tertimbang yang ditentukan dengan amount that is determined by evaluating
mengevaluasi kemungkinan dari berbagai a range of possible outcomes; and
hasil; dan
· Nilai waktu dari uang. · The time value of money.
Pada setiap tanggal pelaporan, Bank menghitung At reporting date, the Bank calculates expected
kerugian kredit ekspektasian. Jika terjadi kenaikan credit loss. If there is a significant increase in credit
risiko kredit yang signifikan sejak pengakuan awal risk since initial recognition, the estimated expected
maka estimasi kerugian kredit ekspektasian akan credit loss will be calculated throughout the life of the
dihitung sepanjang umur kontrak. contract.
58
Page 482
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Kerugian kredit ekspektasian merupakan estimasi Expected credit losses are estimated weighted
probabilitas tertimbang dari kerugian kredit (yaitu probabilities of credit losses (is the present value of
nilai kini dari seluruh kekurangan kas) selama all cash shortages) over the estimated life of the
perkiraan umur instrumen keuangan. Kekurangan financial instrument. Cash shortages are the
kas adalah selisih antara arus kas yang terutang difference between the cash flows owed to the Bank
kepada Bank sesuai dengan kontrak dan arus kas in accordance with the contract and the cash flows
yang diperkirakan akan diterima oleh Bank. that are expected to be received by the Bank.
Perhitungan cadangan kerugian penurunan nilai Calculation of allowance for impairment losses on
atas aset keuangan yang dinilai secara kolektif financial assets assessed collectively are grouped
berdasarkan karakteristik risiko kredit yang sama based on similar credit risk characteristics and
dengan mempertimbangkan segmentasi kredit taking into account the loan segmentation based on
berdasarkan permodelan kerugian masa depan. future loss model.
Penentuan nilai wajar dan taksiran masa manfaat Fair value measurement and estimated useful life of
ekonomis aset tetap fixed assets
Aset tetap milik Bank dalam bentuk tanah dan Fixed assets in the form of land and buildings owned
bangunan diukur berdasarkan nilai wajarnya. Bank by the Bank are measured based on its fair value.
menggunakan jasa penilai independen yang The Bank used an independent appraiser registered
terdaftar di OJK untuk mengestimasi nilai aset tetap in OJK to estimate the value of fixed assets based
berdasarkan pendekatan data pasar, pendekatan on market data approach, income approach and
pendapatan dan pendekatan biaya. Informasi cost approach. Information regarding independent
mengenai penilai independen dan cara penentuan appraiser and valuation method to determine its fair
nilai wajar masing-masing dijelaskan dalam Catatan value are described in Notes 12 and 34,
12 dan 34. respectively.
Masa manfaat setiap aset tetap Bank ditentukan The useful life of each item of the Bank’s fixed
berdasarkan kegunaan yang diharapkan dari aset assets is estimated based on the period over which
tersebut. Estimasi ini ditentukan berdasarkan the asset is expected to be available for use. Such
evaluasi teknis internal dan pengalaman atas aset estimation is based on internal technical evaluation
sejenis. and experience with similar assets.
Masa manfaat setiap aset ditinjau secara periodik The estimated useful life of each asset is reviewed
dan disesuaikan apabila prakiraan berbeda dengan periodically and updated if expectations differ from
estimasi sebelumnya karena keausan, keusangan previous estimates due to physical wear and tear,
teknis dan komersial, hukum atau keterbatasan technical or commercial obsolescence and legal or
lainnya atas pemakaian aset. Namun terdapat other limits on the use of the asset. It is possible,
kemungkinan bahwa hasil operasi di masa however, that future results of operations could be
mendatang dapat dipengaruhi secara signifikan oleh materially affected by changes in the amounts and
perubahan atas jumlah serta periode pencatatan timing of recorded expenses brought about by
biaya yang diakibatkan karena perubahan faktor changes in the factors mentioned above.
yang disebutkan di atas.
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item of
mempengaruhi jumlah biaya penyusutan yang fixed assets would affect the recorded depreciation
diakui dan penurunan nilai tercatat aset tersebut. expense and decrease in the carrying values of
these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying amounts of fixed assets are disclosed
Catatan 12. in Note 12.
59
Page 483
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Liabilitas imbalan kerja Employee benefits
Nilai kini atas imbalan kerja karyawan tergantung The present value of the employee benefit
dari banyaknya faktor yang dipertimbangkan oleh obligations depends on a number of factors that are
aktuaris berdasarkan beberapa asumsi. Perubahan determined on an actuarial basis using a number of
atas asumsi-asumsi tersebut akan mempengaruhi assumptions. Any changes in these assumptions
nilai tercatat atas imbalan kerja karyawan. will impact the carrying amount of employee benefit
obligations.
Asumsi yang digunakan dalam menentukan biaya The assumptions used in determining the net cost
atau pendapatan untuk imbalan kerja termasuk (income) for employee benefits include the discount
tingkat diskonto dan tingkat kenaikan gaji. Adanya rate and the rate of increase in salaries. Any
perubahan pada asumsi ini akan mempengaruhi changes in these assumptions will have an impact
jumlah tercatat kewajiban pensiun. Bank on the carrying amount of pension obligation. The
menentukan tingkat diskonto yang tepat pada setiap Bank determines the appropriate discount rate at
akhir tahun. Ini merupakan tingkat suku bunga yang the end of each year. This is the interest rate that
digunakan untuk menentukan nilai kini atas arus kas should be used to determine the present value of
masa depan yang diestimasi akan digunakan untuk estimated future cash outflows expected to be
membayar imbalan kerja. Dalam menentukan required to settle the pension obligations. In
tingkat diskonto yang sesuai, Bank determining the appropriate discount rate, the Bank
mempertimbangkan tingkat suku bunga atas considers the interest rates of government bonds
obligasi pemerintah yang mempunyai jatuh tempo that have terms to maturity approximating the terms
yang menyerupai jangka waktu imbalan kerja of the related employee benefit liability.
karyawan.
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti dalam tax determination is uncertain during the ordinary
kegiatan usaha normal. course of business.
Bank mengakui liabilitas atas pajak penghasilan The Bank recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. Penjelasan whether additional corporate income tax will be due.
lebih rinci diungkapkan dalam Catatan 2w dan 26. Further details are disclosed in Notes 2w and 26.
60
Page 484
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah 44.934 43.266 Rupiah
Valuta asing (Catatan 31) 694 497 Foreign currencies (Note 31)
Total 45.628 43.763 Total
Saldo kas termasuk uang pada mesin ATM Cash includes cash in ATM (Automated Teller
(Anjungan Tunai Mandiri) sejumlah Rp7.475 dan Machines) amounting to Rp7,475 and Rp7,698 as of
Rp7.698 masing-masing pada tanggal 31 Desember December 31, 2024 and 2023, respectively.
2024 dan 2023.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah 286.075 390.648 Rupiah
Valuta asing (Catatan 31) 86.114 59.361 Foreign currencies (Note 31)
Total 372.189 450.009 Total
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Giro pada bank lain dilakukan kepada pihak ketiga. The current accounts with other banks are made
with third parties.
Rincian giro pada bank lain berdasarkan pihak di Current accounts with other banks by counterparties
mana Bank menempatkan dananya adalah sebagai are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
PT Bank Central Asia Tbk 147 91 PT Bank Central Asia Tbk
Subtotal 147 91 Subtotal
Valuta asing (Catatan 31) Foreign currencies (Note 31)
PT Bank Negara PT Bank Negara
Indonesia (Persero) Tbk 348.510 720.177 Indonesia (Persero) Tbk
PT Bank Maybank Indonesia Tbk 10.333 2.606 PT Bank Maybank Indonesia Tbk
PT Bank Central Asia Tbk 8.347 7.787 PT Bank Central Asia Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 5.900 8.164 Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 2.855 4.072 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 1.456 1.390 PT Bank OCBC NISP Tbk
PT Bank CIMB Niaga Tbk 803 944 PT Bank CIMB Niaga Tbk
PT Bank of China 221 - PT Bank of China
Mizuho Corporate Bank, Tokyo 182 80 Mizuho Corporate Bank, Tokyo
Subtotal 378.607 745.220 Subtotal
Total 378.754 745.311 Total
Cadangan kerugian
penurunan nilai (85) (100) Allowance for impairment losses
Neto 378.669 745.211 Net
61
Page 485
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Rincian giro pada bank lain berdasarkan mata uang The current account with other banks based on
adalah sebagai berikut: currency are as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Dolar Amerika Serikat 375.118 742.000 United States Dollar
Dolar Singapura 2.163 2.094 Singapore Dollar
Euro Eropa 803 944 Europe Euro
Renminbi 221 - Renminbi
Yen Jepang 182 80 Japanese Yen
Rupiah 147 91 Rupiah
Dolar Australia 120 102 Australian Dollar
Total 378.754 745.311 Total
Cadangan kerugian
penurunan nilai (85) (100) Allowance for impairment losses
Neto 378.669 745.211 Net
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 1.472.360 - - 1.472.360 December 31, 2022
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (718.865) - - (718.865) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (8.184) - - (8.184) other changes
31 Desember 2023 745.311 - - 745.311 December 31, 2023
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (350.499) - - (350.499) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 221 - - 221 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (10) - - (10) assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (16.269) - - (16.269) other changes
31 Desember 2024 378.754 - - 378.754 December 31, 2024
Perubahan cadangan kerugian penurunan nilai giro The movements in the allowance for impairment
pada bank lain adalah sebagai berikut: losses on current accounts with other banks are as
follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 778 - - 778 December 31, 2022
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (669) - - (669) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (9) - - (9) other changes
31 Desember 2023 100 - - 100 December 31, 2023
62
Page 486
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Perubahan cadangan kerugian penurunan nilai giro The movements in the allowance for impairment
pada bank lain adalah sebagai berikut (lanjutan): losses on current accounts with other banks are as
follows (continued):
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 100 - - 100 December 31, 2023
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (11) - - (11) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (4) - - (4) other changes
31 Desember 2024 85 - - 85 December 31, 2024
Pada tanggal 31 Desember 2024 dan 2023, giro As of December 31, 2024 and 2023, current
pada bank lain dilakukan penilaian secara kolektif. accounts with other banks are assesed collectively.
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that allowance for
cadangan kerugian penurunan nilai yang dibentuk impairment losses provided is adequate as of
telah memadai pada tanggal 31 Desember 2024 dan December 31, 2024 and 2023.
2023.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat giro pada bank lain yang digunakan current accounts with other banks used as collateral
sebagai jaminan dan dibatasi penggunaannya. or restricted.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan jenis penempatan dan pihak di mana types of placements and by counterparties are as
dana ditempatkan adalah sebagai berikut: follows:
31 Desember/December 31, 2024
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 2 hari/days 5,25% 13.998 Bank Indonesia
Call Money Call Money
PT Bank OCBC NISP Tbk 2 hari/days 6,20% 100.000 PT Bank OCBC NISP Tbk
PT Bank Permata Tbk 2 hari/days 6,20% 100.000 PT Bank Permata Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2 hari/days 6,25% 100.000 (Persero) Tbk
PT Bank Danamon Tbk 2 hari/days 6,20% 100.000 PT Bank Danamon Tbk
PT Bank Raya Indonesia Tbk 2 hari/days 6,20% 80.000 PT Bank Raya Indonesia Tbk
480.000
63
Page 487
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan jenis penempatan dan pihak di mana types of placements and by counterparties are as
dana ditempatkan adalah sebagai berikut (lanjutan): follows (continued):
31 Desember/December 31, 2024
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Valuta asing Foreign Currencies
Deposit Facility Deposit Facility
Bank Indonesia 5 hari/days 4,53% 482.850 Bank Indonesia
Bank Indonesia 2 hari/days 4,43% 321.900 Bank Indonesia
804.750
Call Money Call Money
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2 hari/days 4,57% 96.570 (Persero) Tbk
PT Bank OCBC NISP Tbk 2 hari/days 4,57% 96.570 PT Bank OCBC NISP Tbk
PT Bank ANZ Indonesia 2 hari/days 4,59% 96.570 PT Bank ANZ Indonesia
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 2 hari/days 4,59% 48.285 Daerah Jawa Timur Tbk
337.995
Total 1.636.743 Total
Cadangan kerugian
penurunan nilai (180) Allowance for impairment losses
Neto 1.636.563 Net
31 Desember/December 31, 2023
Tingkat suku
bunga efektif/
Jangka waktu/ Effective
Period interest rate Total
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 4 hari/days 5,25% 538.922 Bank Indonesia
Call Money Call Money
PT Bank Sinarmas 4 hari/days 5,80% 50.000 PT Bank Sinarmas
PT Bank OCBC NISP Tbk 4 hari/days 5,80% 50.000 PT Bank OCBC NISP Tbk
PT Bank Sahabat Sampoerna 5 hari/days 6,15% 50.000 PT Bank Sahabat Sampoerna
PT Bank Permata Tbk 5 hari/days 6,15% 50.000 PT Bank Permata Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 5 hari/days 6,10% 50.000 Daerah Jawa Timur Tbk
PT Bank Ina Perdana Tbk 5 hari/days 6,15% 50.000 PT Bank Ina Perdana Tbk
300.000
Valuta asing Foreign Currencies
Call Money Call Money
PT Bank Maybank Indonesia Tbk 9 hari/days 5,30% 92.382 PT Bank Maybank Indonesia Tbk
PT Bank ANZ Indonesia 5 hari/days 5,45% 76.985 PT Bank ANZ Indonesia
PT Bank China Construction 15 hari/days 5,65% 76.985 PT Bank China Construction
246.352
Total 1.085.274 Total
Cadangan kerugian
penurunan nilai (337) Allowance for impairment losses
Neto 1.084.937 Net
64
Page 488
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Nilai tercatat diamortisasi dari penempatan pada The carrying value of placements with Bank
Bank Indonesia dan bank lain adalah sebagai Indonesia and other banks at amortized cost is as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 1.636.743 1.085.274 and other banks
Pendapatan bunga yang masih Accrued interest receivable
akan diterima (Catatan 15) 384 444 (Note 15)
Total 1.637.127 1.085.718 Total
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, placements
terdapat penempatan pada Bank Indonesia dan with Bank Indonesia and other banks are not
bank lain yang dijadikan agunan oleh Bank. pledged as collateral by the Bank.
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 1.174.749 - - 1.174.749 December 31, 2022
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 1.085.274 - - 1.085.274 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.174.749) - - (1.174.749) assets
31 Desember 2023 1.085.274 - - 1.085.274 December 31, 2023
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 1.636.743 - - 1.636.743 or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.085.274) - - (1.085.274) assets
31 Desember 2024 1.636.743 - - 1.636.743 December 31, 2024
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
penempatan pada Bank Indonesia dan bank lain losses on placement with Bank Indonesia and other
adalah sebagai berikut: banks are as follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 16 - - 16 December 31, 2022
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 337 - - 337 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (16) - - (16) assets
31 Desember 2023 337 - - 337 December 31, 2023
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 180 - - 180 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (337) - - (337) assets
31 Desember 2024 180 - - 180 December 31, 2024
65
Page 489
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Manajemen berpendapat bahwa jumlah kerugian Management believes that the amount of
penurunan nilai telah memadai pada tanggal impairment loss is adequate as of December 31,
31 Desember 2024 dan 2023. 2024 and 2023, respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, placement with
penempatan pada Bank Indonesia dan bank lain Bank Indonesia and other banks are assesed
dilakukan penilaian secara kolektif. collectively.
8. EFEK-EFEK 8. SECURITIES
Semua efek-efek merupakan efek-efek dari pihak All securities are made with third parties.
ketiga.
Rincian efek-efek berdasarkan jenis, model bisnis, Securities classified according to type, business
mata uang, dan penerbit pada tanggal 31 Desember model, currencies and issuers as of December 31,
2024 dan 2023 adalah sebagai berikut: 2024 and 2023 are as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Korporasi*) 399.830 124.409 Corporate Bonds *)
Obligasi Pemerintah Indonesia 280.864 275.149 Indonesian Government Bonds
Obligasi Ritel Indonesia 271.632 120.458 Indonesian Retail Bonds
Sekuritas Rupiah Bank Indonesia 209.248 - Bank Indonesia Rupiah Securities
Diukur pada biaya
perolehan diamortisasi Amortized Cost
Obligasi Ritel Indonesia 476.164 399.640 Indonesian Retail Bonds
Obligasi Pemerintah Indonesia 184.252 183.129 Indonesian Government Bonds
Obligasi Korporasi 89.999 - Corporate Bonds
Diukur pada nilai wajar Measured at fair value
melalui laba rugi through profit or loss
Sekuritas Rupiah Bank Indonesia 252.510 - Bank Indonesia Rupiah Securities
Obligasi Pemerintah Indonesia 96.921 - Indonesian Government Bonds
Reksadana 71.462 15.077 Mutual Funds
Obligasi Ritel Indonesia 5.724 916 Indonesian Retail Bonds
Subtotal 2.338.606 1.118.778 Subtotal
Valuta asing (Catatan 31) Foreign currencies (Note 31)
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Pemerintah Indonesia 268.179 145.086 Indonesian Government Bonds
Diukur pada biaya perolehan
amortisasi Amortized Cost
Obligasi Pemerintah Indonesia 230.582 219.003 Indonesian Government Bonds
Subtotal 498.761 364.089 Subtotal
Total 2.837.367 1.482.867 Total
Cadangan kerugian penurunan nilai**) (20) - Allowance for impairment loss**)
Neto 2.837.347 1.482.867 Net
*) Peringkat untuk obligasi korporasi pada tanggal 31 Desember *) Rating for corporate bonds as of December 31, 2024 are AA+
2024 adalah AA+ dan AAA dari Pefindo. and AAA from Pefindo.
**) Cadangan kerugian penurunan nilai atas efek-efek yang **) Allowance for expected credit losses on securities measured
diukur pada nilai wajar melalui penghasilan komprehensif lain at fair value through other comprehensive income is recorded
dicatat pada penghasilan komprehensif lain sehingga nilai in other comprehensive income therefore the carrying value
tercatatnya disajikan sebesar nilai wajarnya. is stated at fair value.
66
Page 490
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Kisaran tingkat bunga kontraktual per tahun: Range annual contractual interest rates:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Obligasi Pemerintah Indonesia 4,00 - 8,38% 4,00 - 7,13% Indonesian Government Bonds
Obligasi Ritel Indonesia 4,90 - 6,35% 4,90 - 6,25% Indonesian Retail Bonds
Obligasi Korporasi 5,50 - 6,90% 5,50 - 6,90% Corporate Bonds
Valuta asing Foreign currencies
Obligasi Pemerintah Indonesia 1,50 - 4,75% 1,50 - 4,65% Indonesian Government Bonds
Klasifikasi efek-efek berdasarkan jangka waktu Securities classified according to their terms from
sejak tanggal pembelian hingga tanggal jatuh tempo acquisition date to maturity dates are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
> 1 - 3 bulan 4.992 - > 1 - 3 months
> 3 - 12 bulan 538.227 109.571 > 3 - 12 months
> 1 - 5 tahun 1.500.262 953.659 > 1 - 5 years
> 5 tahun 295.125 55.548 > 5 years
Subtotal 2.338.606 1.118.778 Subtotal
Valuta Asing Foreign Currencies
> 3 - 12 bulan 53.507 - > 3 - 12 months
> 1 - 5 tahun 316.406 272.494 > 1 - 5 years
> 5 tahun 128.848 91.595 > 5 years
Subtotal 498.761 364.089 Subtotal
Total 2.837.367 1.482.867 Total
Cadangan kerugian penurunan nilai (20) - Allowance for impairment loss
Neto 2.837.347 1.482.867 Net
Nilai nominal efek yang diukur pada biaya perolehan Face value of securities measured at amortized cost
diamortisasi pada tanggal 31 Desember 2024 dan as of December 31, 2024 and 2023 amounted
2023 masing-masing sebesar Rp984.667 dan to Rp984,667 and Rp808,257, respectively.
Rp808.257. Premi yang belum diamortisasi bersih Unamortized net premium as of December 31, 2024
pada tanggal 31 Desember 2024 dan 2023 masing- and 2023 amounted to Rp3,670 and Rp6,485,
masing sebesar Rp3.670 dan Rp6.485. respectively.
67
Page 491
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Berikut adalah perubahan nilai tercatat efek-efek The following are changes in carrying value on
untuk tahun yang berakhir pada tanggal-tanggal securities for the years ended December 31, 2024
31 Desember 2024 dan 2023: and 2023:
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi: Amortized cost:
31 Desember 2022 1.186.098 - - 1.186.098 December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 179.099 - - 179.099 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (32.466) - - (32.466) carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (530.959) - - (530.959) assets
31 Desember 2023 801.772 - - 801.772 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 166.200 - - 166.200 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 13.025 - - 13.025 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2024 980.997 - - 980.997 December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2022 464.689 - - 464.689 December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 510.016 - - 510.016 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (73.802) - - (73.802) carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (235.801) - - (235.801) assets
31 Desember 2023 665.102 - - 665.102 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 944.889 - - 944.889 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 55.563 - - 55.563 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (235.801) - - (235.801) assets
31 Desember 2024 1.429.753 - - 1.429.753 December 31, 2024
68
Page 492
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Berikut adalah perubahan cadangan kerugian The following are changes allowance for impairment
penurunan nilai efek-efek untuk tahun yang losses on securities for the years ended December
berakhir pada tanggal-tanggal 31 Desember 2024 31, 2024 and 2023:
dan 2023:
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
31 Desember 2023 - - - - December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 20 - - 20 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan derecognized financial
pengakuannya - - - - assets
31 Desember 2024 20 - - 20 December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2022 - - - - December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 17 - - 17 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan derecognized financial
pengakuannya - - - - assets
31 Desember 2023 17 - - 17 December 31, 2023
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 76 - - 76 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 4 - - 4 carrying amount
Aset keuangan yang dihentikan derecognized financial
pengakuannya (10) - - (10) assets
31 Desember 2024 87 - - 87 December 31, 2024
Manajemen berpendapat cadangan kerugian Management believes allowance for impairment
penurunan nilai atas efek-efek dengan klasifikasi losses on securities measured at amortized cost is
biaya perolehan diamortisasi telah memadai pada adequate as of December 31, 2024 and allowance
tanggal 31 Desember 2024 dan cadangan kerugian for impairment losses on securities measured at fair
penurunan nilai atas efek-efek dengan klasifikasi value through other comprehensive income is
diukur pada nilai wajar melalui penghasilan adequate as of December 31, 2024 and 2023.
komprehensif lain telah memadai pada tanggal pada
31 Desember 2024 dan 2023.
69
Page 493
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
Rincian perubahan nilai wajar atas efek-efek yang Details of fair value changes of securities measured
diukur pada nilai wajar melalui penghasilan at fair value through other comprehensive income
komprehensif lain adalah sebagai berikut: were as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Saldo awal tahun sebelum Balance at beginning of year
pajak penghasilan tangguhan (6.612) (10.119) before deferred income tax
Kerugian yang belum direalisasi Unrealized loss during
selama tahun berjalan sebelum the year before
pajak penghasilan tangguhan (10.395) (1.263) deferred income tax
Keuntungan bersih dari penjualan
efek-efek 4.221 4.770 Gain from sales in securities
Jumlah sebelum pajak tangguhan (12.786) (6.612) Total before deferred tax
Pajak tangguhan (Catatan 26) 2.794 1.253 Deferred tax (Note 26)
Saldo akhir (9.992) (5.359) Ending balance
Dikurangi: Less:
Cadangan kerugian
penurunan nilai 87 17 Allowance for impairment losses
Total (9.905) (5.342) Total
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, estimated
estimasi cadangan kerugian penurunan nilai allowance for impairment losses on marketable
efek-efek yang diukur pada nilai wajar melalui securities measured at fair value through other
penghasilan komprehensif lain dalam Stage 1 comprehensive income in Stage 1 amounted to
masing-masing sebesar Rp87 dan Rp17. Rp87 and Rp17, respectively.
Cadangan kerugian penurunan nilai atas efek- Allowance for impairment losses on marketable
efek yang diukur pada nilai wajar melalui securities measured at fair value through other
penghasilan komprehensif lain dicatat pada comprehensive income is recorded in other
penghasilan komprehensif lain sebagai bagian comprehensive income as part of equity.
dari ekuitas.
Keuntungan bersih dari penjualan efek dan Gains from sales in securities and mutual funds are
reksadana adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain 4.221 4.770 other comprehensive income
Diukur pada nilai wajar melalui Measured at fair value through
laporan laba rugi 7.724 2.566 profit or loss
Neto 11.945 7.336 Net
Pendapatan bunga yang masih akan diterima dari Accrued interest receivable of securities as of
efek-efek pada tanggal-tanggal 31 Desember 2024 December 31, 2024 and 2023 are Rp17,186 and
dan 2023 masing-masing sebesar Rp17.186 dan Rp8,692 respectively.
Rp8.692.
Pada tanggal 31 Desember 2024 and 2023, tidak As of December 31, 2024 and 2023, the securities
terdapat efek-efek yang dijadikan agunan oleh are not pledged as collateral by the Bank.
Bank.
70
Page 494
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED AGREEMENT TO
KEMBALI RESELL
Semua efek yang dibeli dengan janji dijual kembali All securities purchased under agreement to resell
dilakukan dengan pihak ketiga. are made with third parties.
31 Desember/December 31, 2023
Jenis Pendapatan
obligasi Nilai bunga yang
pemerintah/ Nilai penjualan belum Nilai
Type of nominal/ Tanggal Nilai beli/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Purchase Resale Unrealised Carrying
Counterparty bonds amount Start date Due date amount amount interest value
27 Des 2023/ 3 Jan 2024/
Bank Indonesia VR0034 400.000 Dec 27, 2023 Jan 3, 2024 383.053 383.500 128 383.372
29 Des 2023/ 5 Jan 2024/
Bank Indonesia VR0034 236.000 Dec 29, 2023 Jan 5, 2024 226.110 226.374 151 226.223
28 Des 2023/ 4 Jan 2024/
Bank Indonesia VR0046 400.000 Dec 28, 2023 Jan 4, 2024 385.108 385.557 192 385.365
29 Des 2023/ 5 Jan 2024/
Bank Indonesia VR0042 164.000 Dec 29, 2023 Jan 5, 2024 155.629 155.811 104 155.707
Total 1.200.000 1.149.900 1.151.242 575 1.150.667
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that the
kerugian penurunan nilai pada tanggal 31 Desember allowance for impairment losses as of December 31,
2023 tidak diperlukan. 2023 are not required.
Pada tanggal 31 December 2023, tidak terdapat As of December 31, 2023, there was no security
efek yang dibeli dengan janji dijual kembali yang purchased under agreement to resell that is pledged
dijadikan agunan oleh Bank. as collateral by the Bank.
10. KREDIT 10. LOANS
Kredit memiliki suku bunga tetap maupun Loans are arranged at both fixed and floating
mengambang, sehingga Bank terpapar risiko suku interest rates, thus exposing the Bank to fair value
bunga atas nilai wajar (fair value interest rate risk) interest rate risk and cash flow interest rate risk.
dan risiko suku bunga atas arus kas (cash flow
interest rate risk).
a. Jenis kredit dan mata uang a. Type of loans and currencies
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah Rupiah
Kredit modal kerja 18.623 28.183 Working capital loans
Kredit konsumsi 15.059 4.997 Consumer loans
Kredit investasi 1.030 1.263 Investment loans
Subtotal pihak berelasi 34.712 34.443 Subtotal related parties
Pihak ketiga Third parties
Rupiah Rupiah
Kredit modal kerja 3.354.967 2.870.214 Working capital loans
Kredit konsumsi 942.695 454.725 Consumer loans
Kredit investasi 651.259 833.981 Investment loans
4.948.921 4.158.920
71
Page 495
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
a. Jenis kredit dan mata uang (lanjutan) a. Type of loans and currencies (continued)
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak ketiga (lanjutan) Third parties (continued)
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Kredit modal kerja 36.199 142.409 Working capital loans
Subtotal pihak ketiga 4.985.120 4.301.329 Subtotal third parties
Total 5.019.832 4.335.772 Total
Cadangan kerugian
penurunan nilai (239.701) (197.817) Allowance for impairment losses
Neto 4.780.131 4.137.955 Net
b. Sektor ekonomi b. Economic sector
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Industri pengolahan 1.325.381 1.362.940 Processing industry
Rumah tangga 953.707 447.666 Household
Aktivitas keuangan dan Financial and
asuransi 649.151 343.697 insurance activities
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 420.100 435.763 repair and maintenance
Pertambangan dan penggalian 364.743 493.165 Mining and quarrying
Konstruksi 358.957 294.879 Construction
Pengangkutan dan pergudangan 247.621 152.252 Transportation and warehousing
Real estat 247.577 287.896 Real estate
Pertanian, kehutanan, dan Agriculture, foresty, and
perikanan 226.152 175.302 fishery
Penyediaan akomodasi dan Accommodation of
penyediaan makan minum 62.710 86.803 food and beverage
Informasi dan komunikasi 48.633 30.529 Information and communication
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 37.918 37.808 agents and other business support
Aktivitas jasa lainnya 19.160 25.139 Other service activities
Aktivitas rumah tangga sebagai
pemberi kerja, aktivitas yang
menghasilkan barang dan Household activities as an employer,
jasa oleh rumah tangga yang activities that produce goods and
digunakan untuk memenuhi services by households that are
kebutuhan sendiri 9.092 2.780 used to meet their own needs
Bukan lapangan usaha lainnya 4.047 12.056 Not other business fields
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 3.764 1.270 and social activites
Pengelolaan air, pengelolaan Water management,
air limbah, pengelolaan dan wastewater management,
daur ulang sampah, dan waste management and recycling,
aktivitas remediasi 2.709 3.011 and remediation activities
Kesenian, hiburan, dan rekreasi 1.919 - Art, entertainment, and recreation
Pengadaan listrik, gas, Procurement of electricity, gas,
uap/air panas dan udara dingin 205 - steam/hot water and cold air
72
Page 496
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
b. Sektor ekonomi (lanjutan) b. Economic sector (continued)
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah (lanjutan) Rupiah (continued)
Aktivitas profesional, Professional, scientific
ilmiah dan teknis 65 44 and technical activities
Pendidikan 22 45 Education
Administrasi pemerintahan,
pertahanan dan jaminan Government administration, and
sosial wajib - 318 mandatory defense social security
Subtotal 4.983.633 4.193.363 Subtotal
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 36.199 34.630 repair and maintenance
Pertambangan dan
penggalian - 107.779 Mining and quarrying
Subtotal 36.199 142.409 Subtotal
Total 5.019.832 4.335.772 Total
Cadangan kerugian
penurunan nilai (239.701) (197.817) Allowance for impairment losses
Neto 4.780.131 4.137.955 Net
c. Berdasarkan stage c. Based on staging
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2024 and 2023:
2024 dan 2023:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 3.761.617 503.550 70.605 4.335.772 Beginning balance
Transfer dari kerugian kredit Transferred from
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 26.625 (26.100) (525) - losses (Stage 1)
Transfer dari kerugian kredit Transferred from
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (72.048) 72.048 - - credit losses (Stage 2)
Transfer dari kredit Transferred from
yang mengalami penurunan credit impaired
nilai (Stage 3) (19.282) (31.323) 50.605 - (Stage 3)
Perolehan kredit baru 2.969.690 20.633 2.930 2.993.253 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (217.772) (89.577) (3.320) (310.669) and remeasurement
Hapus buku (2.453) (1) (64) (2.518) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (1.781.717) (199.389) (14.900) (1.996.006) or repaid
Saldo akhir 4.664.660 249.841 105.331 5.019.832 Ending balance
Cadangan kerugian penurunan nilai (4.226) (150.581) (84.894) (239.701) Allowance for impairment losses
Neto 4.660.434 99.260 20.437 4.780.131 Net
73
Page 497
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
c. Berdasarkan stage (lanjutan) c. Based on staging (continued)
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2024 and 2023 (continued):
2024 dan 2023 (lanjutan):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 2.713.818 140.338 58.637 2.912.793 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 12.746 (12.746) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (401.520) 401.520 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (10.422) (11.331) 21.753 - (Stage 3)
Perolehan kredit baru 2.375.627 26.665 1.691 2.403.983 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (245.557) (39.350) (5.998) (290.905) and remeasurement
Hapus buku (2.399) (277) (2.920) (5.596) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (680.676) (1.269) (2.558) (684.503) or repaid
Saldo akhir 3.761.617 503.550 70.605 4.335.772 Ending balance
Cadangan kerugian penurunan nilai (12.513) (123.943) (61.361) (197.817) Allowance for impairment losses
Neto 3.749.104 379.607 9.244 4.137.955 Net
d. Jangka waktu d. By period
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
< 1 tahun 3.594.763 2.947.431 < 1 year
1 - 2 tahun 600.659 194.804 1 - 2 years
2 - 5 tahun 549.986 975.479 2 - 5 years
> 5 tahun 274.424 218.058 > 5 years
Total 5.019.832 4.335.772 Total
Cadangan kerugian
penurunan nilai (239.701) (197.817) Allowance for impairment losses
Neto 4.780.131 4.137.955 Net
e. Penilaian penurunan nilai e. Impairment loss assessment
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Kredit yang dinilai
secara individual Loans assessed individually
Nilai tercatat 285.718 174.994 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (210.181) (152.475) losses
Subtotal 75.537 22.519 Subtotal
Kredit yang dinilai
secara kolektif Loans assessed collectively
Nilai tercatat 4.734.114 4.160.778 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (29.520) (45.342) losses
Subtotal 4.704.594 4.115.436 Subtotal
Neto 4.780.131 4.137.955 Net
74
Page 498
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
e. Penilaian penurunan nilai (lanjutan) e. Impairment loss assessment (continued)
Mutasi cadangan kerugian penurunan nilai The changes of allowance of impairment
adalah sebagai berikut: losses are as follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 12.513 123.943 61.361 197.817 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 35 (35) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (47.078) 47.078 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (1.218) (31.203) 32.421 - (Stage 3)
Perolehan kredit baru 2.357 798 1.031 4.186 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 46.170 19.186 (3.370) 61.986 and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (6.100) (9.185) (6.485) (21.770) or repaid
Penghapusan (2.453) (1) (64) (2.518) Written-off
Saldo akhir 4.226 150.581 84.894 239.701 Ending balance
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 7.976 15.424 38.831 62.231 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 740 (740) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (55.895) 55.895 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (9.125) (4.463) 13.588 - (Stage 3)
Perolehan kredit baru 6.376 1.505 641 8.522 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 65.245 56.609 13.095 134.949 and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (405) (10) (1.874) (2.289) or repaid
Penghapusan (2.399) (277) (2.920) (5.596) Written-off
Saldo akhir 12.513 123.943 61.361 197.817 Ending balance
Debitur-debitur yang dinilai secara individual The related economic sector for debtors
termasuk dalam sektor ekonomi aktivitas assessed individually are rental and leasing
penyewaan dan sewa guna usaha tanpa hak activities without option rights, employment,
opsi, ketenagakerjaan, agen perjalanan dan travel agents and other business support; real-
penunjang usaha lainnya; real estat; industri estate; processing industry; wholesale and
pengolahan; perdagangan besar dan eceran, retail trade car and motorcycle repair and
reparasi dan perawatan mobil dan sepeda maintenance; and household.
motor, dan rumah tangga.
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses of loans is
cukup untuk menutup kemungkinan kerugian adequate to cover any possible losses on
atas tidak tertagihnya kredit yang diberikan. uncollectible loans.
75
Page 499
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
f. Informasi penting lainnya f. Other significant information
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit: follows:
1) Kredit dijamin dengan agunan yang diikat 1) Loans are secured by collaterals, which
dengan hak tanggungan atau surat kuasa are legalized by deed of encumbrance,
untuk menjual dan jaminan lain yang power of attorney to sell and other
umumnya diterima oleh perbankan. Kredit collaterals that are generally accepted in
juga dijamin dengan jaminan tunai berupa the banking industry. Loans are also
deposito berjangka (Catatan 16). secured by cash collateral, in the form of
Manajemen berkeyakinan agunan yang time deposits (Note 16). Management
diterima tersebut cukup untuk menutup believes that collaterals received from
kerugian yang mungkin timbul akibat tidak debtors are adequate to cover possible
tertagihnya kredit yang diberikan. losses on uncollectible loans.
2) Kredit untuk modal kerja dan investasi 2) Working capital and investments loans
terdiri dari kredit jangka panjang, tetap, include long-term, fixed, revolving and
berulang dan diskonto, sedangkan kredit discounted loans, while consumer loans
konsumsi terdiri dari kredit pemilikan include housing, car and other consumer
rumah, kredit kendaraan bermotor dan loans.
kredit konsumsi lain.
3) Kredit dalam Rupiah berjangka waktu 3) Loans in Rupiah have terms ranging from
1 sampai 20 tahun, sedangkan kredit 1 to 20 years, while those in foreign
dalam valuta asing berjangka waktu antara currency have terms ranging from 1 to 5
1 sampai 5 tahun. years.
4) Kredit yang diberikan kepada karyawan 4) Employee loan for purchases of houses,
Bank untuk pembelian rumah, kendaraan cars and other necessities with terms of 1
dan keperluan lainnya dengan jangka (one) to 20 (twenty) years are payable
waktu 1 (satu) sampai 20 (dua puluh) tahun through monthly salary deduction.
dan dibayar kembali melalui pemotongan
gaji setiap bulan.
5) Dalam jumlah kredit termasuk kredit yang 5) Loans include loans to related parties
diberikan kepada pihak berelasi sebesar amounting to Rp34,712 and Rp34,443 and
Rp34.712 dan Rp34.443 masing-masing as of December 31, 2024 and 2023,
pada tanggal-tanggal 31 Desember 2024 respectively (Note 29).
dan 2023 (Catatan 29).
Seluruh kredit yang diberikan kepada All loans to related parties as of December
pihak berelasi pada tanggal-tanggal 31, 2024 and 2023 are neither past due nor
31 Desember 2024 dan 2023 tidak lewat individually impaired.
jatuh tempo dan tidak mengalami
penurunan nilai secara individual.
6) Kredit modal kerja yang diberikan kepada 6) Working capital loans granted to financing
lembaga pembiayaan untuk membiayai companies to finance motorcycles and
kendaraan motor dan mobil sebesar cars amounted to Rp456,040 and
Rp456.040 dan Rp238.080 masing-masing Rp238,080 and as of December 31, 2024
pada tanggal 31 Desember 2024 dan and 2023, respectively.
2023.
7) Pada tanggal 31 Desember 2024 dan 7) As of December 31, 2024 and 2023, there
2023, tidak terdapat kredit yang dijadikan are no loans pledged as collateral by the
agunan oleh Bank. Bank.
76
Page 500
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 10. LOANS (continued)
f. Informasi penting lainnya (lanjutan) f. Other significant information (continued)
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit (lanjutan): follows (continued):
8) Pada tanggal 31 Desember 2024 dan 8) As of December 31, 2024 and 2023, the
2023, rincian kredit yang direstrukturisasi details of restructured loans classified
menurut jenis kredit sebelum cadangan based on types of loans, gross of
kerugian penurunan nilai adalah sebagai allowance of impairment losses are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Kredit investasi 127.312 265.699 Investment loans
Kredit modal kerja 70.382 124.722 Working capital loans
Kredit konsumsi 530 560 Consumer loans
Total 198.224 390.981 Total
9) Nilai tercatat diamortisasi dari kredit adalah 9) Carrying value of loans at amortized cost
sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Kredit yang diberikan 5.019.832 4.335.772 Loans
Pendapatan bunga yang
masih akan diterima Accrued interest
(Catatan 15) 29.915 27.057 receivables (Note 15)
Pendapatan diterima di muka (4.716) (3.344) Income received in advance
Cadangan kerugian
penurunan nilai (239.701) (197.817) Allowance for impairment losses
Total 4.805.330 4.161.668 Total
11. TAGIHAN DAN LIABILITAS AKSEPTASI 11. ACCEPTANCE RECEIVABLES AND PAYABLES
Berdasarkan pihak: By part:
31 Desember/December 31, 2024
Tagihan akseptasi/ Liabilitas akseptasi/
Acceptance receivables Acceptance payables
Pihak ketiga 11.619 11.619 Third party
Cadangan kerugian Allowance for
penurunan nilai (2) - impairment losses
Nilai tercatat bersih 11.617 11.619 Net carrying value
Pada tanggal 31 Desember 2024, Bank memiliki As of December 31, 2024, the Bank has
tagihan akseptasi dari PT Gajah Tunggal Tbk dan acceptances receivables from PT Gajah Tunggal
liabilitas akseptasi kepada PT Bank Central Asia Tbk and acceptances payables to PT Bank Central
Tbk dan PT Bank Danamon Indonesia. Seluruh Asia Tbk dan PT Bank Danamon Indonesia. All
tagihan akseptasi pada tanggal 31 Desember 2024 acceptances receivables as of December 31, 2024
dalam Rupiah dan jatuh tempo kurang dari 1 bulan. in Rupiah and have maturity of less than 1 month.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai telah memadai. impairment losses is adequate.
77
Page 501
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 12. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Ending
balance Addition Deduction Revaluation balance
Model revaluasi At revaluation model
Tanah 35.470 - - 1.779 37.249 Land
Bangunan 27.583 3.082 - (2.038)*) 28.627 Buildings
Subtotal 63.053 3.082 - (259) 65.876 Subtotal
Model biaya At cost model
Kendaraan bermotor 9.191 250 (790) - 8.651 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 36.321 2.978 (872) - 38.427 equipment
Subtotal 45.512 3.228 (1.662) - 47.078 Subtotal
Total 108.565 6.310 (1.662) (259) 112.954 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 12.661 2.660 - (1.551)*) 13.770 Buildings
Model biaya At cost model
Kendaraan bermotor 3.094 1.217 (632) - 3.679 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 31.263 1.941 (840) - 32.364 equipment
Subtotal 34.357 3.158 (1.472) - 36.043 Subtotal
Total 47.018 5.818 (1.472) (1.551) 49.813 Total
Nilai buku - neto 61.547 63.141 Net book value
*) Akumulasi depresiasi pada tanggal revaluasian disesuaikan untuk menyamakan jumlah tercatat bruto dan jumlah tercatat aset.
31 Desember/December 31, 2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Ending
balance Addition Deduction Revaluation balance
Model revaluasi At revaluation model
Tanah 35.470 - - - 35.470 Land
Bangunan 27.246 1.012 (675) - 27.583 Buildings
Subtotal 62.716 1.012 (675) - 63.053 Subtotal
Model biaya At cost model
Kendaraan bermotor 8.023 3.392 (2.224) - 9.191 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 35.422 1.947 (1.048) - 36.321 equipment
Subtotal 43.445 5.339 (3.272) - 45.512 Subtotal
Total 106.161 6.351 (3.947) - 108.565 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 10.847 2.489 (675) - 12.661 Buildings
Model biaya At cost model
Kendaraan bermotor 4.261 1.057 (2.224) - 3.094 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 30.664 1.647 (1.048) - 31.263 equipment
Subtotal 34.925 2.704 (3.272) - 34.357 Subtotal
Total 45.772 5.193 (3.947) - 47.018 Total
Nilai buku - neto 60.389 61.547 Net book value
78
Page 502
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 12. FIXED ASSETS (continued)
Penilaian atas nilai wajar tanah dan bangunan The revaluation was performed by independent
dilakukan oleh penilai independen yang telah appraisers registered in Financial Service Authority
teregistrasi di Otoritas Jasa Keuangan (OJK), KJPP (OJK), KJPP Jimmy Prasetyo & Rekan, as stated in
Jimmy Prasetyo & Rekan dengan laporan report No. 00021/2.0031-07/PI/07/0507/1/I/2025
No. 00021/2.0031-07/PI/07/0507/1/I/2025 tanggal dated Januari 21, 2025 was signed by Audrey
21 Januari 2025 ditandatangani oleh Audrey Angelina. Based on the appraisal report, the
Angelina. Berdasarkan laporan tersebut, penilaian valuation was determined in accordance with the
dilakukan sesuai dengan Standar Penilai Indonesia Bapepam-LK’s rule No. VIII.C.4 regarding valuation
(SPI) yang ditentukan berdasarkan transaksi terkini and presentation of asset valuation report in capital
dalam ketentuan yang wajar dan peraturan market. Appraisal methods used are the market
Bapepam-LK No. VIII.C.4 tentang pedoman approach and cost approach.
penilaian dan penyajian laporan penilaian aset di
pasar modal. Metode penilaian yang digunakan
adalah pendekatan nilai pasar dan biaya.
Nilai tercatat bersih dari aset yang direvaluasi jika Net carrying values of revalued assets if using cost
menggunakan model biaya adalah sebagai berikut: model are as follows:
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Tanah/ Bangunan/ Tanah/ Bangunan/
Land Building Land Building
Harga perolehan 4.025 31.797 4.025 30.645 Cost
Akumulasi penyusutan - 23.399 - 21.479 Accumulated depreciation
Nilai tercatat bersih 4.025 8.398 4.025 9.166 Net carrying value
Pelepasan aset tetap merupakan penjualan dan Disposals of fixed assets represent the sale and
penghapusan aset tetap dengan rincian sebagai write-off of fixed assets with details as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Hasil bersih pelepasan Proceeds from disposal of
aset tetap 370 1.091 fixed assets
Nilai tercatat (188) - Net carrying value
Keuntungan pelepasan Gain on disposal of
aset tetap - neto 182 1.091 fixed assets - net
Bank memiliki beberapa bidang tanah dengan hak The Bank owns several pieces of land with Building
legal berupa Hak Guna Bangunan (HGB) yang Use Rights (HGB) for 20 (twenty) years expiring in
berjangka waktu 20 (dua puluh) tahun yang akan the years ranging from 2025 to 2035. Management
jatuh tempo antara tahun 2025 sampai dengan believes that there will be no difficulty in the
tahun 2035. Manajemen berpendapat tidak terdapat extension of the land rights since all land are
masalah dengan perpanjangan hak atas tanah acquired legally and supported by sufficient
karena seluruh tanah diperoleh secara sah dan evidence of ownership.
didukung dengan bukti pemilikan yang memadai.
79
Page 503
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 12. FIXED ASSETS (continued)
Aset tetap, kecuali tanah, telah diasuransikan Fixed assets, except for land, are insured with
kepada PT Asuransi Dayin Mitra Tbk, pihak berelasi PT Asuransi Dayin Mitra Tbk, a related party
(Catatan 29) terhadap risiko kebakaran, kecurian (Note 29) against fire, theft and other possible risks
dan risiko lainnya dengan jumlah pertanggungan for a total of Rp73,985 and Rp68,769 as of
masing-masing sebesar Rp73.985 dan Rp68.769 December 31, 2024 and 2023, respectively.
pada tanggal 31 Desember 2024 dan 2023. Management believes that the insurance coverage
Manajemen berpendapat bahwa nilai is adequate to cover possible losses on the assets
pertanggungan tersebut cukup untuk menutupi insured.
kemungkinan kerugian atas aset yang
dipertanggungkan.
Jumlah biaya perolehan aset tetap yang sudah The total cost of fully depreciated fixed assets that
didepresiasi penuh dan masih digunakan adalah are still in use amounted to Rp28,302 and Rp29,215
sebesar Rp28.302 dan Rp29.215 masing-masing as of December 31, 2024 and 2023, respectively.
pada tanggal 31 Desember 2024 dan 2023.
13. ASET HAK-GUNA 13. RIGHT-OF-USE ASSETS
Nilai tercatat untuk aset hak-guna adalah sebagai The carrying amount of right-of-use assets are as
berikut: follows:
31 Desember/December 31, 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 62.718 1.486 (5.427) 58.777 Buildings
Mesin ATM 364 2.013 (363) 2.014 ATM machines
Subtotal 63.082 3.499 (5.790) 60.791 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 43.863 5.907 (1.900) 47.870 Buildings
Mesin ATM 282 656 (363) 575 ATM machines
Subtotal 44.145 6.563 (2.263) 48.445 Subtotal
Niai buku - neto 18.937 12.346 Net book value
31 Desember/December 31, 2023
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 60.750 4.239 (2.271) 62.718 Buildings
Mesin ATM 907 169 (712) 364 ATM machines
Subtotal 61.657 4.408 (2.983) 63.082 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 38.575 7.559 (2.271) 43.863 Buildings
Mesin ATM 728 266 (712) 282 ATM machines
Subtotal 39.303 7.825 (2.983) 44.145 Subtotal
Niai buku - neto 22.354 18.937 Net book value
80
Page 504
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 HAK-GUNA (lanjutan) 13. RIGHT-OF-USE ASSETS (continued)
Jumlah yang diakui terkait dengan sewa adalah Amounts recognized related to lease are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Jumlah diakui di laba rugi Amounts recognized in profit or loss
Beban penyusutan aset hak-guna 6.563 7.825 Depreciation of right-of-use assets
Beban terkait sewa aset dengan Expenses related to short-term or
nilai rendah atau jangka pendek 2.656 1.785 low value lease assets
Beban bunga atas liabilitas sewa 693 802 Interest expense on lease liabilities
Total 9.912 10.412 Total
Jumlah diakui dalam laporan Amounts recognized in statement
arus kas of cash flows
Jumlah kas keluar untuk Total cash outflow for payment
pembayaran liabilitas sewa 11.003 7.698 or lease
Bank menyewa beberapa aset seperti bangunan The Bank leases several assets such as buildings
dan Anjungan Tunai Mandiri (ATM). Rata-rata masa and Automated Teller Machine (ATM). The average
sewa adalah lebih dari 1 - 3 tahun. lease period is more than 1 - 3 years.
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
31 Desember/December 31, 2024
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak 12.827 2.184 - 15.011 Software
Lisensi 5.269 - - 5.269 License
Subtotal 18.096 2.184 - 20.280 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 3.819 2.305 - 6.124 Software
Lisensi 2.830 623 - 3.453 License
Subtotal 6.649 2.928 - 9.577 Subtotal
Niai buku - neto 11.447 10.703 Net book value
31 Desember/December 31, 2023
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak 3.123 2.167 7.537 12.827 Software
Lisensi 5.269 - - 5.269 License
Perangkat lunak dalam proses 7.537 - (7.537) - Software in progress
Subtotal 15.929 2.167 - 18.096 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 2.331 1.488 - 3.819 Software
Lisensi 1.924 906 - 2.830 License
Subtotal 4.255 2.394 - 6.649 Subtotal
Niai buku - neto 11.674 11.447 Net book value
81
Page 505
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
15. ASET LAIN-LAIN 15. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 29) Related parties (Note 29)
Akumulasi dana Accumulated fund
program asuransi 13.448 15.095 insurance program
Biaya dibayar di muka 16 76 Prepaid expense
Pendapatan bunga yang Accrued interest
masih akan diterima 52 63 receivables
Subtotal 13.516 15.234 Subtotal
Pihak ketiga Third parties
Agunan yang diambil alih 35.604 41.904 Foreclosed properties
Pendapatan bunga yang
masih akan diterima 47.433 38.330 Accrued interest receivables
Biaya dibayar di muka 3.932 5.793 Prepaid expense
Setoran jaminan 1.900 5.012 Marginal deposits
Persediaan hadiah dan
barang cetakan 1.566 1.987 Gifts and printed matters
Biaya ditangguhkan 231 355 Deferred cost
Tagihan derivatif 291 13 Derivative receivables
Lain-lain 1.406 1.195 Others
Subtotal 92.363 94.589 Subtotal
Total - Neto 105.879 109.823 Total - Net
Agunan yang Diambil Alih Foreclosed Properties
Agunan yang diambil alih merupakan jaminan kredit Foreclosed properties represent loan collaterals in
berupa tanah dan bangunan yang telah diambil alih the form of land and building that have been
oleh Bank. foreclosed by the Bank.
Cadangan kerugian penurunan nilai agunan yang Allowance for impairment losses of foreclosed
diambil alih untuk tahun yang berakhir pada tanggal properties as of December 31, 2024 and 2023
31 Desember 2024 dan 2023 masing-masing amounted to Rp12,404 and Rp6,104, respectively.
sebesar Rp12.404 dan Rp6.104.
Beban administrasi agunan yang diambil alih pada Administrative expenses of foreclosed properties for
tanggal 31 Desember 2024 dan 2023 masing- the years ended December 31, 2024 and 2023
masing sebesar Rp12 dan Rp413, yang dibebankan amounted to Rp12 and Rp413, respectively, which
dalam laba rugi. were charged to profit or loss.
Akumulasi Dana Program Asuransi Accumulated Fund Insurance Program
Akun ini merupakan pendanaan Bank melalui This account represents funding made by the Bank
PT Equity Life Indonesia, pihak berelasi through PT Equity Life Indonesia, a related party
(Catatan 29), untuk memenuhi liabilitas imbalan (Note 29), to meet the post-employment benefits
pasca kerja. obligations.
82
Page 506
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
15. ASET LAIN-LAIN (lanjutan) 15. OTHER ASSETS (continued)
Pendapatan Bunga yang Masih Akan Diterima Accrued Interest Receivables
Merupakan bunga yang masih akan diterima atas Represents interest receivables on placement with
penempatan pada Bank Indonesia dan bank lain, Bank Indonesia and other banks, securities and
efek-efek dan kredit (Catatan 7, 8, dan 10). loans (Notes 7, 8 and 10).
Biaya Dibayar Dimuka Prepaid Expense
Merupakan biaya dibayar di muka atas sewa ruang Represents prepaid expenses on ATM space
ATM, premi asuransi dan uang muka lainnya. rentals, insurance premiums and other
prepayments.
Biaya Ditangguhkan Deferred Cost
Merupakan biaya ditangguhkan atas renovasi Represents deferred cost for renovation of rented
gedung yang disewa dan hak atas tanah. buildings and land rights.
Manajemen Bank berpendapat bahwa jumlah The Bank's management believes that the
cadangan kerugian penurunan nilai atas agunan allowance for the decline in value of foreclosed
yang diambil alih telah memadai dan nilai tercatat assets is adequate and the carrying value of
agunan yang diambil alih tersebut merupakan nilai foreclosed assets is stated at net realizable value.
bersih yang dapat direalisasi.
16. SIMPANAN 16. DEPOSITS
Simpanan memiliki suku bunga tetap maupun Deposits are arranged at both fixed and floating
mengambang, sehingga Bank terpapar risiko suku interest rate, thus exposing the Bank to fair value
bunga atas nilai wajar dan risiko suku bunga atas interest rate risk and cash flow interest rate risk.
arus kas.
Simpanan terdiri dari: Deposits consist of:
31 Desember/December 31, 2024
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 115.663 4.452.367 4.568.030 Time deposits
Giro 4.394 1.546.528 1.550.922 Demand deposits
Tabungan 21.515 513.311 534.826 Savings deposits
Total 141.572 6.512.206 6.653.778 Total
31 Desember/December 31, 2023
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 46.684 3.461.079 3.507.763 Time deposits
Giro 3.394 1.933.976 1.937.370 Demand deposits
Tabungan 19.293 527.613 546.906 Savings deposits
Total 69.371 5.922.668 5.992.039 Total
83
Page 507
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 16. DEPOSITS (continued)
a. Giro a. Demand deposits
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 4.070 3.151 Rupiah
Valuta asing (Catatan 31) 324 243 Foreign currencies (Note 31)
Subtotal 4.394 3.394 Subtotal
Pihak ketiga Third parties
Rupiah 1.134.995 1.347.391 Rupiah
Valuta asing (Catatan 31) 411.533 586.585 Foreign currencies (Note 31)
Subtotal 1.546.528 1.933.976 Subtotal
Total 1.550.922 1.937.370 Total
b. Tabungan b. Savings deposits
31 Desember/December 31, 2024
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 18.742 363.795 382.537 Tabungan Ganesha
Tabungan Investasi 972 65.157 66.129 Tabungan Investasi
Tabungan Payroll - 41.804 41.804 Tabungan Payroll
Tabungan Optima 1.754 23.910 25.664 Tabungan Optima
Tabungan MAP 10 18.010 18.020 Tabungan MAP
Tabungan Pelajar 37 534 571 Tabungan Pelajar
Tabunganku - 101 101 Tabunganku
Total 21.515 513.311 534.826 Total
31 Desember/December 31, 2023
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 16.020 367.835 383.855 Tabungan Ganesha
Tabungan Investasi 1.468 73.528 74.996 Tabungan Investasi
Tabungan Payroll - 43.822 43.822 Tabungan Payroll
Tabungan Optima 1.675 25.270 26.945 Tabungan Optima
Tabungan MAP 117 16.545 16.662 Tabungan MAP
Tabungan Pelajar 13 499 512 Tabungan Pelajar
Tabunganku - 114 114 Tabunganku
Total 19.293 527.613 546.906 Total
84
Page 508
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 16. DEPOSITS (continued)
c. Deposito berjangka c. Time deposits
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 115.197 46.249 Rupiah
Valuta asing (Catatan 31) 466 435 Foreign currencies (Note 31)
Subtotal 115.663 46.684 Subtotal
Pihak ketiga Third parties
Rupiah 2.837.433 2.506.837 Rupiah
Valuta asing (Catatan 31) 1.614.934 954.242 Foreign currencies (Note 31)
Subtotal 4.452.367 3.461.079 Subtotal
Total 4.568.030 3.507.763 Total
Klasifikasi deposito berjangka berdasarkan Time deposits classified based on the term are
periode adalah sebagai berikut: as follows:
31 Desember/December 31, 2024
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 2.211.350 213.191 2.424.541 < 1 month
> 1 - 3 bulan 652.894 1.402.159 2.055.053 > 1 - 3 months
> 3 - 6 bulan 37.453 - 37.453 > 3 - 6 months
> 6 - 12 bulan 50.918 50 50.968 > 6 - 12 months
> 12 bulan 15 - 15 > 12 months
Total 2.952.630 1.615.400 4.568.030 Total
31 Desember/December 31, 2023
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 1.997.796 115.177 2.112.973 < 1 month
> 1 - 3 bulan 469.239 839.453 1.308.692 > 1 - 3 months
> 3 - 6 bulan 23.906 - 23.906 > 3 - 6 months
> 6 - 12 bulan 62.130 47 62.177 > 6 - 12 months
> 12 bulan 15 - 15 > 12 months
Total 2.553.086 954.677 3.507.763 Total
Deposito berjangka yang diblokir dan dijadikan Time deposits which are restricted and pledged
jaminan kredit sebesar Rp623.708 dan as loan collaterals amounted to Rp623,708 and
USD5.155.000 (nilai penuh) (atau setara USD5,155,000 (full amount) (or equivalent to
dengan Rp82.970) pada tanggal 31 Desember Rp82,970) as of December 31, 2024,
2024, Rp835.222 dan USD7.000.000 (nilai Rp835,222 and USD7,000,000 (full amount) (or
penuh) (atau setara dengan Rp107.779) pada equivalent to Rp107,779) as of December 31,
tanggal 31 Desember 2023. 2023.
85
Page 509
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 16. DEPOSITS (continued)
Nilai tercatat diamortisasi dari simpanan adalah Carrying value of deposits at amortized cost are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Simpanan Deposits
Deposito 4.568.030 3.507.763 Time deposits
Giro 1.550.922 1.937.370 Demand deposits
Tabungan 534.826 546.906 Savings deposits
Total 6.653.778 5.992.039 Total
Bunga simpanan yang masih
harus dibayarkan Accrued interest of deposits
(Catatan 19) 11.488 9.416 (Note 19)
Total 6.665.266 6.001.455 Total
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain memiliki suku bunga tetap Deposits from other banks are arranged at both
maupun mengambang, sehingga Bank terpapar fixed and floating interest rates, thus exposing the
risiko suku bunga atas nilai wajar dan risiko suku Bank to fair value interest rate risk and cash flow
bunga atas arus kas. interest rate risk.
Seluruh simpanan dari bank lain dalam mata uang All of the deposits from other banks are in
Rupiah, terdiri dari: Indonesian Rupiah, consists of:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pihak ketiga Third parties
Deposito berjangka 2.000 2.000 Time deposits
Tabungan 143 238 Savings deposits
Total 2.143 2.238 Total
Deposito Berjangka Time Deposits
Seluruh deposito berjangka pada tanggal As of December 31, 2024 and 2023, all time
31 Desember 2024 dan 2023 diklasifikasikan dalam deposits were classified as 1 month based on its
periode 1 bulan. term.
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there are no
terdapat simpanan dari bank lain yang diblokir dan deposits from other banks which are restricted and
dijadikan jaminan kredit. pledge as loan collaterals.
86
Page 510
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 (lanjutan) 17. DEPOSITS FROM OTHER BANKS (continued)
Nilai tercatat biaya perolehan diamortisasi dari The carrying amount of deposits from other banks at
simpanan dari bank lain adalah sebagai berikut: amortized cost are as follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Simpanan dari bank lain Deposits from other banks
Deposito berjangka 2.000 2.000 Time deposits
Tabungan 143 238 Savings deposits
Total 2.143 2.238 Total
Bunga simpanan dari bank lain
yang masih harus dibayarkan Accrued interest of deposits
(Catatan 19) 6 6 from other banks (Note 19)
Total 2.149 2.244 Total
18. UTANG PAJAK 18. TAXES PAYABLE
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Pajak penghasilan Corporate income tax
badan (Catatan 26) 1.397 48.652 (Note 26)
Pajak penghasilan: Income tax:
Pasal 4 ayat (2) 4.054 3.300 Article 4 (2)
Pasal 21 - 1.599 Article 21
Pasal 23/26 34 38 Article 23/26
Pasal 25 4.815 - Article 25
Pajak Pertambahan Nilai neto 15 11 Value Added Tax - net
Total 10.315 53.600 Total
19. LIABILITAS LAIN-LAIN 19. OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Biaya yang masih harus dibayar 34.377 33.483 Accrue expenses
Bunga yang masih harus dibayar
(Catatan 16 dan 17) 11.494 9.422 Accrue interests (Notes 16 and 17)
Liabilitas sewa (Catatan 13) 11.439 20.989 Lease liabilities (Note 13)
Pendapatan diterima dimuka 4.756 3.906 Income received in advance
Setoran jaminan 1.405 1.503 Margin deposits
Kewajiban derivatif 283 - Derivative payables
Estimasi kerugian komitmen Estimated losses on commitments
dan kontijensi 190 472 and contingencies
Total 63.944 69.775 Total
87
Page 511
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. LIABILITAS LAIN-LAIN (lanjutan) 19. OTHER LIABILITIES (continued)
Bunga yang Masih Harus Dibayar Accrued Interest Payable
Merupakan bunga yang masih harus dibayar atas Represents interest payable on deposits and
simpanan dan simpanan dari bank lain (Catatan 16 deposits from other banks (Notes 16 and 17).
dan 17).
Biaya yang Masih Harus Dibayar Accrued Expense
Merupakan biaya yang masih harus dibayar atas Represents accrued costs for the services of
jasa-jasa tenaga ahli yang digunakan oleh Bank dan professionals employed by the Bank, and core
biaya yang masih harus dibayar terkait dengan jasa banking service, as well as bonuses and benefits to
core banking, serta bonus dan tunjangan kepada employees.
karyawan.
Setoran Jaminan Margin Deposits
Merupakan setoran jaminan sewa safe deposit. Represents margin deposits on safe deposit rentals.
Pendapatan Diterima Dimuka Income Received in Advance
Merupakan pendapatan provisi kredit yang diterima Represents unamortized fees on loans and
dimuka dan belum diamortisasi dan pendapatan unearned interest income.
bunga diterima di muka.
20. EKUITAS 20. EQUITY
Modal Saham Share Capital
Rincian pemegang saham Bank pada tanggal The Bank’s shareholders as of December 31, 2024
31 Desember 2024 dan 2023 adalah sebagai and 2023 is as follows:
berikut:
31 Desember/December 31, 2024
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.036.410.000 33,53% 803.641 Investment Tbk
Equity Global International Limited 5.736.363.400 23,93% 573.636 Equity Global International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 5,79% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 8.809.918.403 36,75% 880.992 Public (below 5% each)
Total 23.970.997.103 100,00% 2.397.100 Total
31 Desember/December 31, 2023
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.336.410.000 34,78% 833.641 Investment Tbk
Equity Global International Limited 5.736.363.400 23,93% 573.636 Equity Global International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 5,79% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 8.509.918.403 35,50% 850.992 Public (below 5% each)
Total 23.970.997.103 100,00% 2.397.100 Total
88
Page 512
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. EKUITAS (lanjutan) 20. EQUITY (continued)
Modal Saham (lanjutan) Share Capital (continued)
Perubahan jumlah saham beredar Bank adalah The changes in the Bank’s shares outstanding are
sebagai berikut: as follows:
Total saham/
Number of shares
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Saldo sebelum Penawaran Beginning balance prior to the
Saham Perdana 3.516.090.000 3.516.090.000 Initial Public Offering
Penerbitan saham baru melalui Penawaran Issuance of new shares through an
Saham Perdana (Catatan 1b) 5.371.706.000 5.371.706.000 Initial Public Offering (Note 1b)
Penerbitan saham baru melalui Penawaran Issuance of new shares through Limited
Umum Terbatas I (PUT I) (Catatan 1b) 295.937.103 295.937.103 Public Offering I (LPO I) (Note 1b)
Penerbitan saham baru kepada PT Equity Issuance of new shares to
Development Investment Tbk PT Equity Development
di tahun 2015 (Catatan 1b) 2.286.650.000 2.286.650.000 Investment Tbk in 2015 (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Development Investment Tbk Development Investment Tbk
melalui PUT I (Catatan 1b) 5.000.000.000 5.000.000.000 through LPO I (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Global International Limited Global International Limited
melalui PUT II (Catatan 1b) 7.500.000.000 7.500.000.000 through LPO II (Note 1b)
Alokasi saham karyawan dari Penawaran Employee stock allocation from
Saham Perdana (Catatan 1b) 614.000 614.000 Initial Public Offering (Note 1b)
Total 23.970.997.103 23.970.997.103 Total
Manajemen Modal Capital Management
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support
mendukung pertumbuhan bisnis dan business growth and to sustain investor, depositor,
mempertahankan investor, deposan, pelanggan dan customer and market confidence. In managing its
kepercayaan pasar. Dalam pengelolaan capital, the Bank considers factors such as:
permodalan, Bank mempertimbangkan faktor-faktor providing optimal capital rate of return to
seperti: pengembalian modal yang optimal pada shareholders, maintaining a balance between high
pemegang saham, menjaga keseimbangan antara return gearing ratio and safety provided by a sound
keuntungan yang lebih tinggi dengan gearing ratio capital position.
serta keamanan yang diberikan oleh posisi modal
yang sehat.
Pada tanggal 31 Desember 2024 dan 2023, Bank As of 31 December 2024 and 2023, the Bank has
telah memenuhi semua persyaratan modal yang complied with all capital requirements.
diwajibkan.
89
Page 513
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. EKUITAS (lanjutan) 20. EQUITY (continued)
Agio Saham Additional Paid in Capital
Agio saham merupakan kelebihan di atas nominal, The additional paid in capital represents the excess
dimana nilai nominal Rp100 (nilai penuh) per lembar of the total proceeds at offer with price Rp100
saham dengan harga penawaran Rp103 (nilai (full amount) per share and at offer price Rp103 (full
penuh) per lembar saham melalui IPO, Rp200 (nilai amount) per share through IPO, Rp200 (full amount)
penuh) per lembar saham melalui PUT I dan Rp120 per share through LPO I and Rp120 (full amount)
(nilai penuh) per lembar saham melalui PUT II, per share through LPO II, with details as follows:
dengan rincian sebagai berikut:
31 Desember 2024 dan 2023/
December 31, 2024 and 2023
Agio saham/ Biaya
Paid-in emisi saham/
capital in Share
excess of par issuance cost Total
Pengeluaran 5.371.706.000 lembar saham Issuance of 5,371,706,000 new shares
baru melalui penawaran saham perdana 16.115 (5.274) 10.841 through an Initial Public Offering
Pengeluaran 295.937.103 lembar saham Issuance of 295,937,103 new shares
baru melalui PUT I 29.594 - 29.594 through Limited Public Offering I
Pengeluaran 2.286.650.000 lembar saham Issuance of 2,286,650,000 new shares
baru kepada PT Equity Development to PT Equity Development
Investment Tbk di tahun 2015 6.860 - 6.860 Investment Tbk in 2015
Pengeluaran 5.000.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 5,000,000,000 new shares
kepada PT Equity Development through Limited Public Offering I to
Investment Tbk melalui PUT I 500.000 - 500.000 PT Equity Development Investment Tbk
Pengeluaran 7.500.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 7,500,000,000 new shares
kepada PT Equity Global through Limited Public Offering II to
International Limited melalui PUT II 150.000 - 150.000 PT Equity Global international Limited
Pengeluaran 614.000 lembar saham baru Issuance of 614,000 new shares
sehubungan alokasi saham karyawan 2 - 2 related with employee stock allocation
Biaya penerbitan saham baru Cost of issuance new shares
melalui PUT I - (2.265) (2.265) through Limited Public Offering I
Biaya penerbitan saham baru Cost of Issuance new shares
melalui PUT II - (2.922) (2.922) through Limited Public Offering II
Total tambahan modal disetor 702.571 (10.461) 692.110 Total additional paid-in capital
90
Page 514
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PENDAPATAN BUNGA 21. INTEREST REVENUES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Rupiah Rupiah
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 56.558 27.706 Bonds
Diukur pada nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Obligasi 4.496 6.434 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 30.656 23.954 Bonds
Biaya perolehan yang diamortisasi Amortized cost
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Fasilitas deposito 7.385 20.566 Deposit facility
Call money 29.973 7.337 Call money
Securities purchase under
Efek yang dibeli dengan janji agreement to resell -
dijual kembali - pihak ketiga 28.810 72.416 third parties
Kredit Loans
Modal kerja 307.722 253.092 Working capital
Investasi 76.455 63.407 Investment
Konsumsi 96.511 51.474 Consumer
Lainnya 2.581 2.366 Others
Subtotal - Rupiah 641.147 528.752 Subtotal - Rupiah
Valuta asing Foreign currencies
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 9.862 6.978 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 6.947 4.353 Bonds
Biaya perolehan yang diamortisasi Amortized cost
Giro 43.361 42.669 Current accounts
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Deposito berjangka 13.093 4.262 Time Deposit
Call money 5.100 851 Call money
Kredit Loans
Modal kerja 3.691 4.887 Working capital
Subtotal - valuta asing 82.054 64.000 Subtotal - foreign currencies
Total 723.201 592.752 Total
Informasi mengenai pendapatan bunga yang Interest income earned from related parties of loan
diperoleh dari pihak-pihak yang berelasi are disclosed in Note 29.
diungkapkan pada Catatan 29.
91
Page 515
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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 BUNGA 22. INTEREST EXPENSE
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Rupiah Rupiah
Simpanan Deposits
Deposito berjangka 155.270 87.712 Time deposits
Giro 23.095 18.896 Demand deposits
Tabungan 15.065 9.688 Savings deposits
Simpanan dari bank lain Deposits from other banks
Call money 72 97 Call money
Deposito berjangka 70 68 Time deposits
Tabungan 2 4 Savings deposits
Surat Berharga Indonesia Marketables Securities
Repo 7 16 Repo
Subtotal - Rupiah 193.581 116.481 Subtotal - Rupiah
Valuta asing Foreign currency
Simpanan Deposits
Deposito berjangka 54.276 22.347 Time deposits
Giro 341 1.997 Demand deposits
Subtotal - valuta asing 54.617 24.344 Subtotal - foreign currency
Total beban bunga 248.198 140.825 Total interest expense
Informasi mengenai beban bunga atas transaksi Interest expense on transactions with related
dengan pihak-pihak yang berelasi diungkapkan parties are disclosed in Note 29.
pada Catatan 29.
23. PENYISIHAN (PEMULIHAN) CADANGAN 23. PROVISION FOR (REVERSAL OF) IMPAIRMENT
KERUGIAN PENURUNAN NILAI LOSSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Penyisihan/(Pemulihan) cadangan Provision for/(Reversal of)
kerugian nilai aset keuangan: impairment losses on financial assets:
Giro pada bank lain Current accounts with other
(Catatan 6) (11) (669) banks (Note 6)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) (157) 321 and other banks (Note 7)
Efek-efek (Catatan 8) 90 17 Securities (Note 8)
Kredit (Catatan 10) 44.402 141.182 Loans (Note 10)
Tagihan akseptasi (Catatan 11) 2 (2) Acceptance receivable (Note 11)
Komitmen dan kontinjensi (282) 149 Commitment and contingencies
Aset non-keuangan: Non-financial assets:
Agunan yang diambil alih Foreclosed properties
(Catatan 15) 6.300 195 (Note 15)
Total 50.344 141.193 Total
92
Page 516
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Penyusutan dan amortisasi Depreciation and amortization
(Catatan 12, 13 dan 14) 15.309 15.412 (Note 12, 13 and 14)
Pemeliharaan dan perbaikan 9.755 8.918 Repairs and maintenance
Komunikasi 7.025 6.519 Communication
Honorarium 5.055 1.965 Honorarium
Core Banking 4.981 9.252 Core Banking
Outsourcing 4.060 3.411 Outsourcing
Sewa 1.890 1.785 Rental
Peralatan dan kebutuhan kantor 1.722 1.256 Office supplies and stationeries
Listrik, air dan gas 1.441 1.327 Electricity, water and gasoline
Keamanan 1.288 1.005 Security
Sosial dan kesejahteraan 1.252 1.219 Social and welfare
Pajak 1.223 1.447 Taxes
Transportasi 1.218 1.427 Transportation
Pengantaran kas 1.032 957 Cash delivery
Promosi dan iklan 701 975 Promotion and advertising
Asuransi 294 272 Insurance
Lain-lain 5.391 3.894 Others
Total 63.637 61.041 Total
25. BEBAN TENAGA KERJA 25. PERSONNEL EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Gaji dan bonus 103.651 120.335 Salaries and bonuses
Tunjangan dan honorarium 36.871 23.984 Benefits and honorarium
Imbalan pasca kerja (Catatan 28) 7.073 9.371 Post-employment benefits (Note 28)
Pendidikan dan pelatihan 4.795 3.337 Training and education
Total 152.390 157.027 Total
Rincian gaji dan tunjangan atas kelompok direksi, Details of salaries and benefits of directors,
dewan komisaris, dan kepada divisi adalah sebagai commissioners, and division head are as follows:
berikut:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2024
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 4 12.210 Board of Commissioners
Direksi 5 26.764 Directors
Kepala Divisi 23 20.870 Division Head
Total 32 59.844 Total
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2023
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 4 9.210 Board of Commissioners
Direksi 6 23.898 Directors
Kepala Divisi 22 19.710 Division Head
Total 32 52.818 Total
93
Page 517
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PAJAK PENGHASILAN 26. INCOME TAX
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Pajak kini 49.263 73.209 Current tax
Pajak tangguhan 3.700 (48.390) Deferred income tax
Beban pajak penghasilan - neto 52.963 24.819 Income tax expenses - net
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak penghasilan A reconciliation between profit before income tax
menurut laporan laba rugi dan penghasilan per statement of profit or loss and other
komprehensif lain dengan laba kena pajak adalah comprehensive income and taxable income is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi dan statement of profit or loss and
penghasilan komprehensif lain 254.677 128.784 other comprehensive income
Perbedaan temporer: Temporary differences:
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit (41.107) 229.542 on loans
Pencadangan terkait karyawan 5.728 24.195 Employee accrual
Penyusutan aset tetap (4.435) (1.953) Depreciation of fixed assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai selain kredit 1.668 1.826 on other than loans
Loss (gain) on increase in value of
Kerugian (keuntungan) nilai efek 1.617 (84) securities
Penyusutan dan beban Depreciation and interest
bunga aset hak-guna expenses of right-of-use assets
dan liabilitas sewa 477 (2.437) and lease liabilities
Beban imbalan pasca kerja 1.894 3.595 Post-employment benefit expense
(34.158) 254.684
Perbedaan tetap: Permanent differences:
Representasi dan sumbangan 791 1.023 Representation and donations
Kerugian reksadana 326 (420) Loss on mutual funds
Lain-lain 2.286 1.238 Others
3.403 1.841
Laba kena pajak 223.922 385.309 Taxable income
Perhitungan beban dan utang pajak kini adalah The calculation of tax expenses and liabilities are as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Beban pajak kini (19%) - 73.209 Current tax expense (19%)
Beban pajak kini (22%) 49.263 - Current tax expense (22%)
Pajak dibayar dimuka pasal 25 (47.866) (24.557) Prepaid income tax article 25
Utang pajak (Catatan 18) 1.397 48.652 Tax payable (Note 18)
94
Page 518
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak kini (lanjutan) Current tax (continued)
Sesuai dengan laporan bulanan kepemilikan saham In accordance with monthly report on share
emiten atau perusahaan publik dari Biro ownership of issuers or public companies from the
Administrasi Efek tahun 2024 kepada Bank, untuk Securities Administration Bureau for the year 2024
tahun 2024 tidak memenuhi persyaratan submitted to the Bank, for the year 2024, Bank has
pengurangan tarif pajak sebesar 3%. not met the requirement to the 3% lower tax rate.
Sesuai dengan surat dari Biro Administrasi Efek In accordance with letter from the Securities’
kepada Bank No. DE/I/2024-0193 tanggal 8 Januari Administration Bureau to the Bank No. DE/I/2024-
2024 disebutkan bahwa data 2023 telah memenuhi 0193 dated January 8, 2024 stated that in 2023 the
persyaratan pengurangan tarif pajak sebesar 3%. Bank has met the requirement to the 3% lower tax
rate.
Perhitungan pajak penghasilan untuk tahun yang The income tax calculation for the year ended
berakhir pada tanggal 31 Desember 2024 akan December 31, 2024 will be basis in filling Annual
menjadi dasar dalam pengisian Surat Corporate Income Tax Return.
Pemberitahuan Tahunan (SPT) Pajak Penghasilan
Badan.
Laba kena pajak dan pajak penghasilan Bank untuk The Bank’s taxable income and corporate income
tahun fiskal 2023 telah sesuai dengan Surat tax for fiscal year 2023 are in accordance with the
Pemberitahuan (SPT) yang disampaikan oleh Bank Annual Corporate Income Tax Returns filed by the
ke Kantor Pelaporan Pajak. Bank to the Tax Service Office.
Pajak tangguhan Deferred tax
Aset dan liabilitas pajak tangguhan disesuaikan Deferred tax assets and liabilities have been
dengan tarif pajak yang berlaku pada periode ketika adjusted to the tax rates that are expected to apply
aset direalisasikan dan liabilitas diselesaikan at the period when the asset is realized or liability is
berdasarkan tarif pajak yang ditetapkan. settled, based on the tax rates that will be enacted.
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut: liabilities are as follows:
31 Desember/December 31, 2024
Dikreditkan
(dibebankan) ke
penghasilan
Dikreditkan Dampak komprehensif
(dibebankan) ke perubahan lain/Credited
laba rugi/ tarif pajak (charged)
Saldo awal/ Credited baru/impact to other Saldo akhir/
Beginning (charged) to on changes in comprehensive Ending
balance profit or loss tax rates income balance
Aset pajak tangguhan dampak Deferred tax asset effect
dari laba rugi from profit or loss
Cadangan kerugian penurunan
nilai kredit 85.694 (21.243) 13.531 - 77.982 Impairment losses on loans
Pencadangan atas karyawan 4.597 1.260 726 - 6.583 Employee accrual
Penyusutan aset tetap (342) (976) (54) - (1.372) Depreciation of fixed assets
Penyusutan dan beban bunga Depreciation and interest expense of
aset hak-guna dan right-of-use assets
liabilitas sewa 368 105 58 - 531 and lease liabilities
Cadangan kerugian penurunan
nilai selain kredit 9.672 367 1.528 - 11.567 Impairment losses other than loans
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek (14) 356 - - 342 (increase) in value of securities
Imbalan pasca kerja 1.423 417 225 - 2.065 Post-employment benefits
Aset pajak tangguhan dampak Deferred tax asset effect
dari penghasilan from other comprehensive
komprehensif lain income
Revaluasi aset tetap (1.411) - - 511 (900) Revaluation of fixed assets
Rugi (laba) yang belum direalisasi
atas penurunan (kenaikan) Unrealized loss (gain) on decrease
nilai efek 1.253 - 198 1.343 2.794 (increase) in value of securities
Imbalan pasca kerja 3.906 - 616 (77) 4.445 Post-employment benefits
Aset pajak tangguhan - neto 105.146 (19.714) 16.828 1.777 104.037 Deferred tax assets - net
95
Page 519
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut (lanjutan): liabilities are as follows (continued):
31 Desember/December 31, 2023
Dikreditkan
(dibebankan) ke
Dikreditkan penghasilan
(dibebankan) ke komprehensif lain/
laba rugi/ Credited (charged)
Saldo awal/ Credited to other
Beginning (charged) to comprehensive Saldo akhir/
balance profit or loss income Ending balance
Cadangan kerugian penurunan nilai kredit 42.081 43.613 - 85.694 Impairment losses on loans
Pencadangan atas karyawan - 4.597 - 4.597 Employee accrual
Penyusutan aset tetap (1.382) (371) - (1.753) Depreciation of fixed assets
Depreciation and interest expense of
Penyusutan dan beban bunga right-of-use assets
aset hak-guna dan liabilitas sewa 831 (463) - 368 and lease liabilities
Cadangan kerugian penurunan nilai selain kredit 9.325 347 - 9.672 Impairment losses other than loans
Rugi (laba) yang belum direalisasi atas Unrealized loss (gain) on decrease
penurunan (kenaikan) nilai efek 1.925 (16) (670) 1.239 (increase) in value of securities
Imbalan pasca kerja 4.322 683 324 5.329 Post-employment benefits
Aset pajak tangguhan - neto 57.102 48.390 (346) 105.146 Deferred tax assets - net
Manajemen berkeyakinan bahwa aset pajak Management believes that the deferred tax assets
tangguhan dapat dipulihkan kembali melalui can be fully recovered through future taxable
penghasilan kena pajak di masa yang akan datang. income.
Rekonsiliasi antara beban pajak penghasilan - neto A reconciliation between the income tax expense -
dan hasil perkalian laba akuntansi sebelum pajak net and the amounts computed by applying the
dengan tarif pajak efektif yang berlaku adalah effective tax rates to profit before income tax is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Laba sebelum pajak menurut Profit before income tax per statement
laporan laba rugi dan of profit or loss and
penghasilan komprehensif lain 254.677 128.784 other comprehensive income
Beban pajak (19%) - 24.469 Tax expense (19%)
Beban pajak (22%) 56.029 - Tax expense (22%)
Dampak perubahan tarif pajak (3.814) - Impact on changes in tax rate
Pengaruh pajak atas perbedaan tetap 748 350 Tax effect on permanent differences
Beban pajak penghasilan - neto 52.963 24.819 Income tax expense - net
Perubahan Tarif Pajak Badan Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah Indonesia In October 2021, the Government of Indonesia
mengesahkan Undang-Undang No. 7 Tahun 2021 approved the Law No. 7 Year 2021 (“Law
(“UU No.7/2021”) tentang harmonisasi peraturan No.7/2021”) related to harmonisation of tax
perpajakan. Beberapa tujuan UU No.7/2021 adalah regulations. Some purposes of Law No.7/2021 are
untuk meningkatkan pertumbuhan perekonomian to increase sustainable economic growth and
yang berkelanjutan dan mendukung percepatan support the acceleration of economic recovery,
pemulihan ekonomi, mewujudkan sistem realize a tax system that is more just with legal
perpajakan yang lebih berkeadilan dan berkepastian certainty, implement administrative reforms,
hukum, melaksanakan reformasi administrasi, consolidated taxation policies, and expansion of the
kebijakan perpajakan yang konsolidatif, dan tax base, as well as increasing Taxpayer voluntary
perluasan basis pajak, serta meningkatkan compliance.
kepatuhan sukarela Wajib Pajak.
96
Page 520
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Perubahan Tarif Pajak Badan (lanjutan) Changes in Corporate Tax Rate (continued)
Sejumlah perubahan peraturan perpajakan yang Some changes in tax regulations from the
terjadi dengan penerapan UU No.7/2021 antara lain implementation of Law No.7/2021, among others,
adalah sebagai berikut: are as follows:
a. Pemberlakuan tarif pajak penghasilan badan a. The application of the corporate income tax rate
menjadi 22% mulai Tahun Pajak 2022, dan to 22% starting from the 2022 Fiscal Year, and
Perusahaan Terbuka dalam negeri yang for domestic public listed companies that fulfill
memenuhi kriteria tertentu dapat memperoleh certain additional criteria will be eligible for a tax
tarif pajak sebesar 3% lebih rendah dari tarif rate which is lower by 3% from the above
pajak yang disebutkan di atas; mentioned tax rate;
b. Kenaikan tarif PPN dari 10% menjadi 11% yang b. VAT rate increase from 10% to 11% which will
mulai berlaku 1 April 2022, kemudian menjadi take effect on April 1, 2022, then to 12% which
12% yang mulai berlaku paling lambat pada will take effect no later than January 1, 2025;
tanggal 1 Januari 2025;
Perubahan tarif pajak diatur lebih lanjut pada Pasal The changes of tax rate was regulated further in
65 Peraturan Pemerintah Republik Indonesia No. 55 Article 65 Government Regulation of Republic of
Tahun 2022 tanggal 20 Desember 2022 tentang Indonesia No. 55 Year 2022 dated December 20,
Penurunan Tarif Pajak Penghasilan Bagi Wajib 2022 regarding Income Tax Rates Reduction for
Pajak Badan Dalam Negeri Yang Berbentuk Domestic Public Listed Entities, therefore the Bank
Perseroan Terbuka sehingga Bank dapat had acquired 3% lower tax rate as is stated in
memperoleh tarif sebesar 3% lebih rendah dari tarif Article 64.
sebagaimana dimaksud dalam Pasal 64.
Pada 10 Oktober 2024, Pemerintah menerbitkan On October 10, 2024, the Government issued
Peraturan Menteri Keuangan Nomor 74 Tahun 2024 Minister of Finance Regulation (PMK) Number 74
tentang Pembentukan Cadangan Piutang Tak Year 2024 concerning Establishment of Allowance for
Tertagih yang Boleh Dikurangkan dari Penghasilan Doubtful Accounts that can be Deducted from Gross
Bruto. Sesuai dengan ketentuan peralihan dalam Income. Based on the transitional provisions in the
Peraturan Menteri Keuangan Republik Indonesia Regulation of the Minister of Finance of the Republic
Nomor 74 Tahun 2024, Bank telah melaksanakan of Indonesia No. 74 Year 2024, Bank has calculated
perhitungan nilai tercatat cadangan piutang tak the carrying value of the allowance for doubtful
tertagih untuk awal tahun fiskal 2024 dan selisih accounts for the beginning of the fiscal year 2024,
lebih telah diakui parsial sebagai biaya yang and the excess has been recognized partially as an
dibebankan untuk tahun fiskal 2024 kemudian sisa expense charged to the fiscal year 2024 then the
lebihnya akan diakui sebagai biaya yang excess left will be recognized as an expense to the
dibebankan untuk tahun fiskal 2025. fiscal year 2025.
97
Page 521
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. LABA PER SAHAM 27. EARNINGS PER SHARE
Berikut ini adalah data yang digunakan untuk The computation of basic/diluted earnings per share
perhitungan laba per saham dasar yang attributable to the owners of the Bank is based on
diatribusikan kepada pemilik entitas induk: the following data:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Laba untuk perhitungan Earnings for computation of
per saham dasar: basic earnings per share:
Laba bersih 201.714 103.965 Net profit
Total saham (dalam angka penuh) Numbers of shares (in full amount)
Total rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for computation of
per saham dasar/dilusian 23.970.997.103 20.724.421.761 basic/diluted earnings per share
Laba per lembar saham Earning per share
(nilai penuh) 8,4 5,0 (full amount)
28. LIABILITAS IMBALAN KERJA 28. LIABILITIES FOR EMPLOYEE BENEFITS
Bank menyelenggarakan program pensiun imbalan The Bank established defined benefit pension plan
pasti untuk semua karyawan lokal. Program ini covering all the local permanent employees. This
memberikan imbalan pensiun berdasarkan plan provides pension benefits based on years of
penghasilan dasar pensiun dan masa kerja service and salaries of the employees.
karyawan.
2024
Liabilitas Beban imbalan
Imbalan kerja/ kerja karyawan/
Liabilities for Post-employment
Employee benefit benefit expense
Karyawan permanen 29.584 6.445 Permanent employees
Karyawan kontrak 628 628 Contract employees
Total 30.212 7.073 Total
2023
Liabilitas Beban imbalan
Imbalan kerja/ kerja karyawan/
Liabilities for Post-employment
Employee benefit benefit expense
Karyawan permanen 28.041 8.830 Permanent employees
Karyawan kontrak 541 541 Contract employees
Total 28.582 9.371 Total
Bank membukukan liabilitas imbalan kerja untuk The Bank made provision for employee benefits
karyawan sesuai dengan Undang-Undang Cipta liability for employees in accordance with Omnibus
Kerja No. 11 Tahun 2020 pada tanggal Law on Job Creation No. 11 Year 2020 as of
31 Desember 2024 dan 2023. Terdapat 266 dan 257 December 31, 2024 and 2023. There were 266 and
karyawan yang berhak atas imbalan pada tanggal 257 employees entitled to the benefits as of
31 Desember 2024 dan 2023 (tidak diaudit). December 31, 2024 and 2023, respectively
(unaudited).
98
Page 522
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Perhitungan imbalan pasca kerja dihitung oleh The cost of providing post-employment benefits is
aktuaris independen Kantor Konsultan Aktuaria Arya calculated by an independent actuary, Actuarial
Bagiastra untuk tahun yang berakhir pada tanggal Consulting Firm Arya Bagiastra for the years ended
31 Desember 2024 dan 2023, dengan December 31, 2024 and 2023, respectively using
menggunakan asumsi utama sebagai berikut: the following key assumptions:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat diskonto 7,00% per tahun/per annum 6,75% per tahun/per annum Discount rate per annum
Tingkat kenaikan gaji 6,50% per tahun/per annum 6,50% per tahun/per annum Salary increment rate per annum
Tingkat pengembalian DPLK 7,00% per tahun/per annum 7,00% per tahun/per annum DPLK rate of return
Tingkat cacat 5% dari/from TMI-IV-2019 5% dari/from TMI-IV-2019 Disability rate
Tingkat kematian 100% dari/from TMI-IV-2019 100% dari/from TMI-IV-2019 Mortality rate
Tingkat pengunduran diri 10% untuk karyawan 10% untuk karyawan Resignation rate
dibawah 35 tahun dan dibawah 35 tahun dan
akan menurun secara linear akan menurun secara linear
sampai 0% pada usia 55 tahun/ sampai 0% pada usia 55 tahun/
10% for employees under 10% for employees under
age 35 and reducing linearly age 35 and reducing linearly
up to 0% at 55 years old up to 0% at 55 years old
Beban imbalan pasca kerja yang diakui di laporan The details of post-employment benefits expense
laba rugi dan penghasilan komprehensif lain adalah: recognized in the statements of profit or loss and
other comprehensive income are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Diakui pada laba rugi Recognized in profit or loss
Biaya jasa kini 3.771 3.380 Current service cost
Bunga neto atas liabilitas 1.802 1.688 Interest cost
Biaya jasa lalu - 2.617 Margin deposits
Perubahan biaya jasa skema Estimated losses on commitments
manfaat sebelumnya 873 1.145 and contingencies
Total 6.446 8.830 Total
Mutasi nilai kini liabilitas imbalan pasti pada tahun Movements in the present value of the defined
berjalan adalah sebagai berikut: benefit obligation are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2024 2023
Saldo awal 28.041 22.742 Beginning balance
Beban imbalan Employment benefits
pasca kerja 6.445 8.830 expense
Pengukuran kembali: Remeasurements:
Penyesuaian pengalaman (351) 1.704 Experience adjustment
Pembayaran manfaat (4.551) (5.235) Benefits paid
Total 29.584 28.041 Total
99
Page 523
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Tabel berikut menunjukan analisa sensitivitas nilai The tables below show the sensitivity analysis of
kini liabilitas imbalan kerja diasumsikan terdapat the present value of employee benefit obligation in
perubahan atas tingkat diskonto dan tingkat the assumed changes in the discount rate and
kenaikan upah (tidak diaudit): salary increment rate (unaudited):
31 Desember/December 31, 2024
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Nilai kini kewajiban Present value of
imbalan kerja karyawan 28.126 31.191 31.315 27.988 employee benefit obligation
Biaya jasa kini 3.565 4.002 4.055 3.515 Current service cost
31 Desember/December 31, 2023
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Nilai kini kewajiban Present value of
imbalan kerja karyawan 26.638 29.588 29.697 26.513 employee benefit obligation
Biaya jasa kini 3.199 3.582 3.629 3.154 Current service cost
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam representative of the actual change in the defined
liabilitas imbalan pasti mengingat bahwa perubahan benefit obligation as it is unlikely that the change in
asumsi terjadinya tidak terisolasi satu sama lain assumptions would occur in isolation of one another
karena beberapa asumsi tersebut mungkin as some of the assumptions may be correlated.
berkorelasi.
Selanjutnya, dalam menyajikan analisis sensitivitas Furthermore, in presenting the above sensitivity
di atas, nilai kini liabilitas imbalan pasti dihitung analysis, the present value of the defined benefit
dengan menggunakan metode projected unit credit obligation has been calculated using the projected
pada akhir periode pelaporan, yang sama dengan unit credit method at the end of the reporting period,
yang diterapkan dalam menghitung liabilitas which is the same as that applied in calculating the
manfaat pasti yang diakui dalam laporan posisi defined benefit obligation recognized in the
keuangan. statement of financial position.
Tidak ada perubahan dalam metode dan asumsi There was no change in the methods and
yang digunakan dalam penyusunan analisis assumptions used in preparing the sensitivity
sensitivitas dari tahun sebelumnya. analysis from prior year.
Jatuh tempo dari liabilitas imbalan kerja pada The maturity of the benefits obligation as of
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023 are as follows:
sebagai berikut: (tidak diaudit) (unaudited)
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Dalam waktu 12 bulan berikutnya 2.760 2.366 Within the next 12 months
Antara 1 dan 5 tahun 3.840 2.692 Between 1 and 5 years
Antara 5 dan 10 tahun 7.614 9.208 Between 5 and 10 years
Di atas 10 tahun 15.370 13.775 Beyond 10 years
Total 29.584 28.041 Total
Durasi rata-rata liabilitas imbalan kerja pada The average duration of employees’ benefits
tanggal-tanggal 31 Desember 2024 and 2023 liability as of December 31, 2024 and 2023 are
adalah masing-masing 9,26 dan 9,30 tahun. 9.26 and 9.30 years, respectively.
100
Page 524
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Element of transactions
PT Asuransi Dayin Mitra Tbk Entitas di bawah pengendalian Simpanan, biaya dibayar di muka,
pemegang saham Bank/ beban asuransi, dan beban bunga/
Entity under control of the Deposits, prepaid expense, insurance
shareholder of the Bank expense, and interest expense
PT Datindo Entrycom Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Equity Development Investment Tbk Pemegang saham Bank/The Simpanan dan beban bunga/Deposits
shareholder of the Bank and interest expense
PT Equity Finance Indonesia Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
PT Equity Life Indonesia Entitas di bawah pengendalian Simpanan, akumulasi dana program
pemegang saham Bank/ asuransi, dan beban bunga/Deposits,
Entity under control of the accumulated fund insurance program,
shareholder of the Bank and interest expense
PT Equity Sekuritas Indonesia Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Lumbung Sari Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Medicom Prima Entitas di bawah pengendalian Simpanan dan beban bunga/Deposits
pemegang saham Bank/ and interest expense
Entity under control of the
shareholder of the Bank
PT Ventura Investasi Prima Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
PT Ventura Investasi Utama Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima,
Entity under control of the pendapatan bunga, dan beban
shareholder of the Bank bunga/Loans, deposits, accrued
interest receivable, interest revenue,
and interest expense
Dewan Komisaris, Direksi, Kepala Manajemen Bank/The Bank’s Kredit, simpanan, pendapatan bunga
Divisi, dan Kepala Bagian di bawah management yang masih akan diterima,
Direksi langsung/Board of pendapatan bunga, dan beban bunga/
Commissioners, Directors, Division Loans, deposits, accrued interest
Heads, and Department Head directly receivable, interest revenue,and
under Directors interest expense
101
Page 525
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Posisi Keuangan Statement of Financial Position
a. Kredit - neto a. Loans - net
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Kredit (Catatan 10) Loans (Note 10)
PT Ventura Investasi Prima 12.219 0,12% 12.340 0,13% PT Ventura Investasi Prima
PT Ventura Investasi Utama 6.404 0,06% 15.843 0,17% PT Ventura Investasi Utama
PT Equity Finance Indonesia 1.030 0,01% 1.263 0,01% PT Equity Finance Indonesia
Manajemen kunci 15.059 0,15% 4.997 0,05% Key Management
Subtotal 34.712 0,34% 34.443 0,36% Subtotal
Cadangan kerugian Allowance for
penurunan nilai (3.012) - (79) - impairment losses
Neto 31.700 0,31% 34.364 0,36% Net
b. Aset lain-lain b. Other assets
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Aset lain-lain (Catatan 15) Other assets (Note 15)
Akumulasi dana program asuransi Accumulated fund insurance program
PT Equity Life Indonesia 13.448 0,13% 15.095 0,16% PT Equity Life Indonesia
Biaya dibayar dimuka Prepaid expense
PT Asuransi Dayin Mitra, Tbk 16 0,00% 76 0,00% PT Asuransi Dayin Mitra, Tbk
Pendapatan bunga yang masih Accrued interest
akan diterima receivable
PT Ventura Investasi Prima 28 0,00% 36 0,00% PT Ventura Investasi Prima
PT Ventura Investasi Utama 7 0,00% 21 0,00% PT Ventura Investasi Utama
PT Equity Finance Indonesia 1 0,00% 2 0,00% PT Equity Finance Indonesia
Manajemen kunci 16 0,00% 4 0,00% Key Management
Total 13.516 0,13% 15.234 0,16% Total
c. Simpanan c. Deposits
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Liabilitas Liabilities
Simpanan (Catatan 16) Deposits (Note 16)
Giro Demand deposits
Entitas 4.393 0,06% 3.392 0,06% Entity
Manajemen kunci 1 0,00% 2 0,00% Key management
Subtotal 4.394 0,06% 3.394 0,06% Subtotal
Tabungan Savings deposits
Entitas 3.203 0,05% 3.302 0,05% Entity
Manajemen kunci 18.312 0,26% 15.991 0,26% Key management
Subtotal 21.515 0,31% 19.293 0,31% Subtotal
Deposito Time deposits
Entitas 90.350 1,31% 31.240 0,51% Entity
Manajemen kunci 25.313 0,37% 15.444 0,25% Key management
Subtotal 115.663 1,68% 46.684 0,76% Subtotal
Total 141.572 2,05% 69.371 1,13% Total
102
Page 526
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Posisi Keuangan (lanjutan) Statement of Financial Position (continued)
d. Liabilitas imbalan kerja d. Post-employment benefit obligation
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Nilai kini kewajiban imbalan kerja Current value post-employment
Manajemen kunci 4.809 0,07% 5.510 0,09% Key management
Total 4.809 0,07% 5.510 0,09% Total
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
a. Pendapatan bunga a. Interest income
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2024 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Pendapatan Income
Pendapatan bunga Interest income
(Catatan 21) (Note 21)
PT Ventura Investasi PT Ventura
Utama 1.145 0,16% 1.586 0,27% Investasi Utama
PT Ventura Investasi Prima 1.569 0,22% 1.451 0,24% PT Ventura Investasi Prima
PT Equity Finance PT Equity Finance
Indonesia 128 0,02% 357 0,06% Indonesia
Manajemen kunci 742 0,10% 74 0,01% Key management
Total 3.584 0,50% 3.468 0,58% Total
b. Beban bunga b. Interest expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2024 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban bunga Interest expense
(Catatan 22) (Note 22)
Entitas 1.448 0,58% 881 0,63% Entity
Manajemen kunci 786 0,32% 564 0,40% Key management
Total 2.234 0,90% 1.445 1,03% Total
c. Beban asuransi c. Insurance expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2024 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban umum dan General and administrative
Administrasi (Catatan 24) expense (Note 24)
PT Asuransi Dayin Mitra 294 0,46% 272 0,45% PT Asuransi Dayin Mitra
103
Page 527
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain (lanjutan) Comprehensive Income (continued)
d. Beban tenaga kerja d. Personnel expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2024 2023
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban tenaga kerja (Catatan 25) Personnel expenses (Note 25)
Manajemen kunci 60.716 39,84% 70.720 45,04% Key management
30. KOMITMEN DAN KONTINJENSI 30. COMMITMENTS AND CONTINGENCIES
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Tagihan komitmen Commitment Receivable
Posisi pembelian spot Unsettled spot bought
yang masih berjalan 64.380 - transactions
Total Liabilitas Komitmen 64.380 - Total commitment liabilities
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada nasabah
yang belum digunakan 313.741 227.574 Unused facilities
L/C yang irrecoverable dan masih Outstanding irrecoverable
berjalan dalam rangka ekspor Letter of Credit (L/C)
dan impor 14.717 28.327 for export and import
Posisi penjualan spot Unsettled spot bought
yang masih berjalan 77.256 15.397 transactions
Total Liabilitas Komitmen 405.714 271.298 Total commitment liabilities
Liabilitas kontinjensi Contingent liabilities
Bank garansi 10.482 30.946 Bank guarantee
Total Liabilitas Kontinjensi 10.482 30.946 Total Contingent Liabilities
Total Liabilitas
Kontinjensi - Neto (10.482) (30.946) Total Contingent Liabilities - Net
Rekening administratif dalam valuta asing adalah Administrative account in foreign currencies are as
sebagai berikut: follows:
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Rekening administratif Administrative accounts
Pinjaman diberikan yang
belum digunakan USD 888 14 32.310 497 Unused facilities
Posisi penjualan spot yang Unsettled spot bought
masih berjalan USD 4.800.000 77.256 1.000.000 15.397 transactions
Total rekening administratif 77.270 15.894 Total administrative accounts
*) Angka penuh *) Full amount
104
Page 528
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
30. KOMITMEN DAN KONTINJENSI (lanjutan) 30. COMMITMENTS AND CONTINGENCIES
(continued)
Berikut adalah perubahan cadangan kerugian The following are changes allowance for impairment
penurunan nilai rekening administratif untuk tahun losses on administrative account for the years ended
yang berakhir pada tanggal-tanggal 31 Desember December 31, 2024 and 2023:
2024 dan 2023:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 323 - - 323 December 31, 2022
Pembentukan (pembalikan) Expense (reversal)
tahun berjalan 149 - - 149 in current year
31 Desember 2023 472 - - 472 December 31, 2023
Pembentukan (pembalikan) Expense (reversal)
tahun berjalan (282) - - (282) in current year
31 Desember 2024 190 - - 190 December 31, 2024
31. ASET DAN LIABILITAS MONETER DALAM MATA 31. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Posisi aset dan liabilitas moneter dalam valuta asing The balances of monetary assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as follows:
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Aset Assets
Kas USD 42.888 690 32.310 497 Cash
SGD 350 4 - -
Current account with
Giro pada Bank Indonesia USD 5.350.353 86.114 3.855.353 59.361 Bank Indonesia
Current account with
Giro pada bank lain USD 23.306.503 375.118 48.191.188 742.000 other banks
SGD 182.579 2.163 179.346 2.094
EUR 47.934 803 55.400 944
CNY 100.175 221 - -
JPY 1.765.125 182 734.808 80
AUD 12.039 120 9.697 102
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain USD 71.000.000 1.142.745 16.000.000 246.352 and other banks
Efek-efek USD 30.988.562 498.761 23.646.758 364.089 Securities
Kredit Loans
Pihak ketiga USD 2.249.112 36.199 9.249.112 142.409 Third parties
Aset lain-lain USD 248.992 4.008 215.053 3.311 Other assets
Total aset 2.147.128 1.561.239 Total assets
Liabilitas Liabilities
Liabilitas segera USD 7.038.119 113.279 62.026 955 Immediate liabilities
JPY - - 2.500 -
EUR - - 5 -
Simpanan Deposits
Pihak berelasi USD 49.084 790 44.013 678 Related parties
Pihak ketiga USD 125.906.617 2.026.467 100.073.199 1.540.827 Third parties
Liabilitas lain-lain USD 200.282 3.223 147.555 2.272 Other liabilities
JPY 77.200 8 77.400 8
Total liabilitas 2.143.767 1.544.740 Total liabilities
Aset (Liabilitas) - neto 3.361 16.499 Assets (Liabilities) - net
*) Angka penuh *) Full amount
105
Page 529
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
32. INFORMASI SEGMEN 32. SEGMENT INFORMATION
Bank melaporkan segmen operasi berdasarkan The Bank’s reported operating segment in
PSAK 108 berdasarkan produk dan jasa yang accordance with PSAK 108 based on products and
dikelompokkan dalam kategori sebagai berikut: services, with details as follows:
Perbankan Bank
Produk dan jasa atas transaksi dengan bank Products and services of transactions with other
lain. banks.
Konsumer Consumer
Produk dan jasa atas transaksi dengan Products and services of transactions with
nasabah. customers.
Treasuri Treasury
Produk dan jasa atas transaksi yang dilakukan Products and services on the transactions
pada divisi treasuri, selain transaksi yang made on the treasury division, other than
dilakukan dengan bank lain dan nasabah. transactions conducted with other banks and
customers.
Lainnya Others
Merupakan transaksi yang tidak dapat A transaction that cannot be grouped in the
dikelompokkan dalam kategori di atas. above categories.
Segmen Operasi Operating Segments
Informasi segmen operasi adalah sebagai berikut: The operating segment information is as follows:
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2024 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 45.188 484.377 193.636 - 723.201 Interest revenues
Pendapatan operasional lainnya - 36.724 10.120 14.359 61.203 Other operating revenues
Total 45.188 521.101 203.756 14.359 784.404 Total
BEBAN EXPENSES
Beban bunga 72 248.047 80 10.633 258.832 Interest expenses
Beban operasional - 50.981 89 220.442 271.512 Operating expenses
Total 72 299.028 169 231.075 530.344 Total
Pendapatan/(beban) Non-operating
non operasional - - 5.466 (4.849) 617 income/(expenses)
Laba sebelum pajak 45.116 222.073 209.053 (221.565) 254.677 Profit before income tax
Laba bersih tahun berjalan 201.714 Net profit for the year
Keuntungan komprehensif lain (635) Other comprehensive loss
Total laba komprehensif 201.079 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 45.628 45.628 Cash
Current account
Giro pada Bank Indonesia 372.189 - - - 372.189 with Bank Indonesia
Current account with
Giro pada bank lain - neto 378.489 - - - 378.489 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 1.636.743 - - - 1.636.743 and other banks - net
Efek-efek - - 2.837.347 - 2.837.347 Securities
Kredit - neto - 4.780.131 - - 4.780.131 Loans - net
Tagihan akseptasi - 11.617 - - 11.617 Acceptance receivables
Aset tetap - neto - - - 63.141 63.141 Fixet assets - net
Aset hak-guna - neto - - - 12.346 12.346 Right-of-use assets - net
Aset takberwujud - neto - - - 10.703 10.703 Intangible assets - net
Aset pajak tangguhan - - - 104.037 104.037 Deffered tax assets
Aset lainnya 384 31.420 17.477 56.598 105.879 Other assets
Total Aset 2.387.805 4.823.168 2.854.824 292.453 10.358.250 Total Assets
LIABILITAS LIABILITIES
Simpanan - 6.653.778 - - 6.653.778 Deposits
Simpanan dari bank lain 2.143 - - - 2.143 Deposits from other banks
Liabilitas lainnya 124.903 38.920 283 92.942 257.048 Other liabilities
Total Liabilitas 127.046 6.692.698 283 92.942 6.912.969 Total Liabilities
Penyusutan dan amortisasi - - - 15.309 15.309 Depreciation and amortization
Beban kerugian penurunan nilai - 44.122 (78) 6.300 50.344 Provision for impairment losses
106
Page 530
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Operasi (lanjutan) Operating Segments (continued)
Informasi segmen operasi adalah sebagai berikut The operating segment information is as follows
(lanjutan): (continued):
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2023 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 46.103 372.860 173.789 - 592.752 Interest revenues
Pendapatan operasional lainnya - 27.365 9.748 14.775 51.888 Other operating revenues
Total 46.103 400.225 183.537 14.775 644.640 Total
BEBAN EXPENSES
Beban bunga 72 140.640 113 10.208 151.033 Interest expenses
Beban operasional - 141.977 18 220.751 362.746 Operating expenses
Total 72 282.617 131 230.959 513.779 Total
Pendapatan/(beban) Non-operating
non operasional - - 2.764 (4.841) (2.077) income/(expenses)
Laba sebelum pajak 46.031 117.608 186.170 (221.025) 128.784 Profit before income tax
Laba bersih tahun berjalan 103.965 Net profit for the year
Keuntungan komprehensif lain 1.475 Other comprehensive loss
Total laba komprehensif 105.440 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 43.763 43.763 Cash
Current account
Giro pada Bank Indonesia 450.009 - - - 450.009 with Bank Indonesia
Current account with
Giro pada bank lain - neto 745.211 - - - 745.211 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 1.084.937 - - - 1.084.937 and other banks - net
Efek-efek - - 1.482.867 - 1.482.867 Securities
Efek yang dibeli dengan janji Securities purchased under
Dijual kembali - - 1.150.667 - 1.150.667 agreement to resell
Kredit - neto 4.137.955 - - 4.137.955 Loans - net
Tagihan akseptasi - - - - - Acceptance receivables
Aset tetap - neto - - - 61.547 61.547 Fixet assets - net
Aset hak-guna - neto - - - 18.937 18.937 Right-of-use assets - net
Aset takberwujud - neto - - - 11.447 11.447 Intangible assets - net
Aset pajak tangguhan - - - 105.146 105.146 Deffered tax assets
Aset lainnya 444 28.645 10.906 69.828 109.823 Other assets
Total Aset 2.280.601 4.166.600 2.644.440 310.668 9.402.309 Total Assets
LIABILITAS LIABILITIES
Simpanan - 5.992.039 - - 5.992.039 Deposits
Simpanan dari bank lain 2.238 - - - 2.238 Deposits from other banks
Liabilitas lainnya 6 20.699 - 143.125 163.830 Other liabilities
Total Liabilitas 2.244 6.012.738 - 143.125 6.158.107 Total Liabilities
Penyusutan dan amortisasi - - - 15.412 15.412 Depreciation and amortization
Beban kerugian penurunan nilai - 141.329 (331) 195 141.193 Provision for impairment losses
107
Page 531
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. JAMINAN PEMERINTAH TERHADAP LIABILITAS 33. GOVERNMENT GUARANTEE ON OBLIGATIONS
BANK UMUM OF PRIVATE BANKS
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on “Lembaga Penjamin Simpanan”
Simpanan No. 1/PLPS/2005 pada tanggal Regulation No. 1/PLPS/2005 dated September 26,
26 September 2005 tentang Program Penjaminan 2005 regarding Deposit Guarantee Program,
Simpanan yang menyatakan bahwa sejak tanggal starting September 22, 2005 the “Lembaga
22 September 2005, Lembaga Penjamin Simpanan Penjamin Simpanan” will guarantee bank deposits
menjamin simpanan yang meliputi giro, deposito including demand deposits, time deposits, certificate
berjangka, sertifikat deposito, tabungan, dan/atau of deposits, savings deposit, and other forms of
bentuk lain yang dipersamakan dengan itu yang deposits, including deposits from other banks.
merupakan simpanan yang berasal dari masyarakat
termasuk yang berasal dari bank lain.
Berdasarkan Peraturan Pemerintah Republik In accordance with Government Regulation No. 66
Indonesia No. 66 tahun 2008 tanggal 13 Oktober of 2008 dated October 13, 2008, starting from
2008, yang menyatakan bahwa sejak tanggal October 13, 2008 the “Lembaga Penjamin
13 Oktober 2008 besaran nilai simpanan yang Simpanan” will guarantee deposits of each
dijamin Lembaga Penjamin Simpanan untuk setiap customer in a bank to a maximum of Rp2,000,
nasabah pada satu bank yang semula maksimal previously set at a maximum of
Rp100 diubah menjadi maksimal Rp2.000. Rp100.
Beban premi penjaminan Pemerintah yang dibayar The Government guarantee premium paid for the
selama tahun-tahun yang berakhir pada tanggal years ended December 31, 2024 and 2023
31 Desember 2024 dan 2023 masing-masing amounted to Rp10,634 and Rp10,208, respectively.
sebesar Rp10.634 dan Rp10.208.
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS AND LIABILITIES
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 pada tanggal 31 Desember 2024 dan 2023: and liabilities as of December 31, 2024 and 2023:
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Efek-efek 1.429.676 1.429.753 665.085 665.102 Securities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 426.617 426.617 15.993 15.993 Securities
Biaya perolehan
diamortisasi Amortized cost
Efek-efek 980.977 966.264 801.772 783.888 Securities
Kredit 4.780.131 4.780.131 4.137.955 4.137.955 Loans
Kas 45.628 45.628 43.763 43.763 Cash
Giro pada Current accounts with
Bank Indonesia 372.189 372.189 450.009 450.009 Bank Indonesia
Giro pada Current accounts with
bank lain 378.669 378.754 745.211 745.311 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 1.636.563 1.636.743 1.084.937 1.085.274 and other banks
Efek-efek yang Securities purchased
dibeli dengan janji under agreements
untuk dijual kembali - - 1.150.667 1.150.667 to resell
Tagihan akseptasi 11.617 11.619 - - Acceptance receivables
Aset lain-lain 62.833 62.833 58.500 58.800 Other assets
Total aset keuangan 10.124.900 10.110.531 9.153.892 9.136.762 Total financial assets
108
Page 532
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
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 pada tanggal 31 Desember 2024 dan 2023 and liabilities as of December 31, 2024 and 2023
(lanjutan): (continued):
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Liabilitas Keuangan Financial liabilities
Biaya perolehan diamortisasi Amortized cost
Liabilitas segera 140.958 140.958 11.873 11.873 Liabilities due immediately
Simpanan 6.653.778 6.653.778 5.992.039 5.992.039 Deposits
Simpanan dari bank lain 2.143 2.143 2.238 2.238 Deposits from other banks
Kewajiban akseptasi 11.619 11.619 - - Acceptance liabilities
Liabilitas sewa 11.439 11.439 20.989 20.989 Lease liabilities
Liabilitas lain 13.089 13.089 11.397 11.397 Other liabilities
Total liabilitas keuangan 6.833.026 6.833.026 6.038.536 6.038.536 Total financial liabilities
Teknik penilaian dan asumsi yang diterapkan untuk Valuation techniques and assumptions applied for
tujuan pengukuran nilai wajar the purpose of measuring fair value
Nilai wajar aset keuangan dan non-keuangan, dan The fair value of financial and non-financial assets
liabilitas keuangan ditentukan sebagai berikut: and financial liabilities are determined as follows:
- Manajemen menganggap bahwa nilai tercatat - Management considers that the carrying
kas, giro pada Bank Indonesia, giro pada bank amount of cash, current accounts with Bank
lain, penempatan pada Bank Indonesia dan Indonesia, current accounts with other banks,
bank lain, efek-efek, efek yang dibeli dengan placements with Bank Indonesia and other
janji dijual kembali, kredit dan tagihan banks, securities, securities purchased under
akseptasi, kewajiban akseptasi, liabilitas agreement to resell, loans, acceptance
segera, liabilitas sewa simpanan dan simpanan receivable, acceptance liabilities, liabilities due
bank lain dengan suku bunga tetap yang diakui immediately, lease liabilities, deposits from
dalam laporan keuangan mendekati nilai other banks with fixed interest recognized in the
wajarnya karena jatuh tempo dalam jangka financial statements approximate their fair
pendek atau yang memiliki tingkat suku bunga values either because of their short-term
pasar. maturities or they carry market rates of interest.
- Portofolio kredit Bank secara umum terdiri dari - Generally, the Bank’s portfolio consists of loans
kredit yang diberikan dengan suku bunga with floating and fixed interest rates. Loans are
mengambang dan suku bunga tetap. Kredit stated at carrying amount. The fair value of
yang diberikan dinyatakan berdasarkan jumlah loans represents the discounted amount of
nilai tercatat. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by the Bank. The estimated future
perkiraan arus kas masa depan yang cash flows is discounted using the current
diharapkan akan diterima oleh Bank. Perkiraan market rates to determine its fair value.
arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
- Tingkat 1 - nilai wajar efek-efek dengan syarat - Level 1 - fair value of securities with standard
dan kondisi standar dan diperdagangkan di terms and conditions and traded on active
pasar aktif ditentukan dengan mengacu pada markets are determined with reference to
kuotasi harga pasar. quoted market prices.
109
Page 533
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan (lanjutan): instruments (continued):
- Tingkat 2 - Nilai wajar aset keuangan dan - Level 2 - Fair value of other financial assets and
liabilitas keuangan lainnya (tidak termasuk yang financial liabilities (excluding those described
dijelaskan di atas) ditentukan sesuai dengan above) are determined in accordance with
model penentuan harga yang berlaku umum generally accepted pricing models on
berdasarkan analisis discounted cash flow discounted cash flow analysis using prices from
menggunakan harga dari transaksi pasar yang observable current market transactions and
dapat diamati saat ini dan kutipan dealer untuk dealer quotes for similar instruments.
instrumen sejenis.
- Tingkat 3 - Nilai wajar aset tetap ditentukan - Level 3 - Fair value of fixed assets was
antara lain dengan menggunakan pendekatan determined based on market approach that
pasar yang mempertimbangkan harga yang considers current market value from identical or
baru terjadi di pasar dari transaksi aset yang comparable assets transaction, income
identik atau sebanding, pendekatan approach that considers the value of income
pendapatan yang mempertimbangkan that generates by the assets during its useful
pendapatan yang akan dihasilkan aset selama life and calculating the value through
masa manfaatnya dan menghitung nilai melalui capitalization. Capitalization is conversion
proses kapitalisasi. Kapitalisasi merupakan process from revenue into equity through
konversi pendapatan menjadi sejumlah modal appropriate discount rate, also cost approach
dengan menggunakan tingkat diskonto yang that is based on cost principal that will be paid
sesuai, serta pendekatan biaya yang by the buyer in the market for the assets that
berdasarkan prinsip harga yang akan valued less than its cost to buy or to build the
dibayarkan pembeli di pasar untuk aset yang comparable assets, except for unfair timing
akan dinilai, tidak lebih dari biaya untuk factor, inconvenience, risk or other factors.
membeli atau membangun untuk aset yang
setara, kecuali ada faktor waktu yang tidak
wajar, ketidaknyamanan, risiko atau faktor
lainnya.
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati: value is observable:
31 Desember/December 31, 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 426.617 - - 426.617 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 1.429.676 - - 1.429.676 Securities
Diukur pada biaya perolehan Measured at
diamortisasi amortized cost
Efek-efek 966.264 - - 966.264 Securities
Kredit - - 4.780.131 4.780.131 Loans
Subtotal 2.822.557 - 4.780.131 7.602.688 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 37.249 - 37.249 Land
Bangunan - 28.626 - 28.626 Building
Subtotal - 65.875 - 65.875 Subtotal
Total aset 2.822.557 65.875 4.780.131 7.668.563 Total assets
110
Page 534
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati (lanjutan) value is observable (continued)
31 Desember/December 31, 2023
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 15.993 - - 15.993 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 665.102 - - 665.102 Securities
Diukur pada biaya perolehan Measured at
diamortisasi amortized cost
Efek-efek 783.888 - - 783.888 Securities
Kredit - - 4.137.955 4.137.955 Loans
Subtotal 1.464.983 - 4.137.955 5.602.938 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 35.470 - 35.470 Land
Bangunan - 27.583 - 27.583 Building
Subtotal - 63.053 - 63.053 Subtotal
Total aset 1.464.983 63.053 4.137.955 5.665.991 Total assets
35. INFORMASI LAINNYA 35. OTHER INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is not required
yang tidak dipersyaratkan oleh Standar Akuntansi by Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio
Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio (CAR) on December
(KPMM) pada tanggal 31 Desember 2024 dan 31, 2024, and 2023 is calculated based on
2023 dihitung berdasarkan Peraturan Otoritas Financial Services Authority Regulation (POJK)
Jasa Keuangan (POJK) No. 11/POJK.03/2016 No. 11/POJK.03/2016 dated January 26, 2016
tanggal 26 Januari 2016 yang diaddendum which has been amended 2 (two) times with
sebanyak 2 (dua) kali dengan POJK POJK
No. 34/POJK.03/2016 tanggal 22 September No. 34/POJK.03/2016 September 22, 2016 and
2016 dan POJK No. 27/POJK.03.2022 tanggal POJK No. 27/POJK.03.2022 dated December
26 Desember 2022. tentang Kewajiban 26, 2022 regarding Capital Adequacy Ratio
Penyediaan Modal Minimum (KPMM) Bank (CAR of General Banks which regulates the
Umum yang mengatur tambahan modal establishment of additional minimum capital
minimum sesuai profil risiko yang berfungsi based on risk profile which serves as
sebagai penyangga (buffer) yaitu Capital a buffer namely Capital Conservation Buffer
Conservation Buffer, Countercyclical Buffer dan Countercyclical Buffer and Capital Surcharge
Capital Surcharge untuk Domestic for Domestic Systemically Important Bank.
Systematically Important Bank.
Berdasarkan profil risiko Bank masing-masing Based on the Bank’s risk profile, which is level
per tanggal 31 Desember 2024 dan 2023, yaitu 2 (two), respectively, as of December 31, 2024
peringkat 2 (dua), maka Kewajiban Penyediaan and 2023, the minimum Capital Adequacy Ratio
Modal Minimum per 31 Desember 2024 dan as of December 31, 2024 and 2023 is set to 9%
2023 ditetapkan masing masing sebesar to less than 10%.
kurang dari 10% sampai dengan 9%.
111
Page 535
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (continued)
(lanjutan)
Rasio Kewajiban Penyediaan Modal Minimum The Bank’s Capital Adequacy Ratio (CAR)
(KPMM) Bank dengan memperhitungkan risiko considering credit risk, operational risk and
kredit, risiko operasional dan risiko pasar pada market risk as of December 31, 2024 and 2023
tanggal 31 Desember 2024 dan 2023, masing- are as follows:
masing sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Modal Inti (Tier 1) Core Core capital (Tier 1)
Modal inti utama (CET-1) 3.308.800 3.103.747 Common Equity Tier 1 (CET-1)
Modal inti tambahan (AT-1) - - Additional core capital (AT 1)
Total modal inti 3.308.800 3.103.747 Total core capital
Modal pelengkap (Tier 2) 51.758 37.662 Suplementary capital (Tier 2)
Total modal 3.360.558 3.141.409 Total capital
Aset Tertimbang Menurut
Risiko (ATMR) Risk Weighted Assets (RWA)
ATMR untuk risiko kredit 4.140.641 3.012.925 RWA for credit risk
ATMR untuk risiko pasar 141.060 10.102 RWA for market risk
ATMR untuk risiko operasional 350.319 305.519 RWA for operational risk
Total ATMR 4.632.020 3.328.546 Total risk weighted assets
Rasio KPMM CAR ratio
Rasio CET 1 71,43% 93,25% Ratio CET 1
Rasio Tier 1 71,43% 93,25% Ratio Tier 1
Rasio Tier 2 1,12% 1,13% Ratio Tier 2
Rasio total 72,55% 94,38% Total ratio
Rasio Minimum Tier 1 6,00% 6,00% Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50% 4,50% Minimum Ratio CET 1
KPMM minimum berdasarkan Minimum CAR based on
profil risiko 9,00% - < 10,00% 9,00% - < 10,00% risk profile
Pada tanggal 31 Desember 2024 dan 2023, On December 31, 2024 and 2023, the Bank has
Bank telah memenuhi rasio sesuai yang complied with required ratio set by Bank
disyaratkan oleh Bank Indonesia untuk rasio Indonesia for capital adequacy ratio.
kecukupan modal.
i. Rasio ATMR untuk risiko kredit dihitung i. Risk weighted assets ratio for credit risk is
berdasarkan Surat Edaran Otoritas Jasa calculated based on Circular Letter from
Keuangan (OJK) No. 24/SEOJK.03/2021 Financial Service Authority (OJK)
tanggal 7 Oktober 2021. No. 24/SEOJK.03/2021 dated October 7,
2021.
ii. Rasio ATMR untuk risiko pasar posisi ii. Risk weighted assets ratio for market risk
31 Desember 2024 dihitung berdasarkan is calculated based on SE OJK
SE OJK No. 23/SEOJK.03/2022 tanggal No. 23/SEOJK.03/2022 dated December
7 Desember 2022, rasio ATMR untuk risiko 7, 2022. As of December 31 2023, Market
pasar posisi 31 Desember 2023 dihitung risk is calculated based on SE OJK No.
berdasarkan SE OJK No. 38/SEOJK.03/ 38/SEOJK.03/2016 dated September 8,
2016 tanggal 8 September 2016. 2016.
iii. Rasio ATMR untuk risiko operasional iii. Risk weighted assets ratio for operational
dihitung berdasarkan Surat Edaran risk is calculated based on Circular Letter
Otoritas Jasa Keuangan No. 6/SEOJK.03/ from Financial Service Authority
2020 tanggal 29 April 2020. (OJK) No. 6/SEOJK.03/2020 dated
April 29, 2020.
112
Page 536
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
b. Rasio aset produktif yang diklasifikasikan b. The ratios of classified earning assets to total
terhadap total aset produktif pada tanggal earning assets as of December 31, 2024 and
31 Desember 2024 dan 2023 masing-masing 2023 are 1.55% and 1.84%, respectively.
adalah sebesar 1,55% dan 1,84%.
c. Rasio Giro Wajib Minimum (GWM) c. The Minimum Statutory Reserve (GWM)
Giro Wajib Minimum (GWM) Primer adalah Primary Statutory Reserve Requirement
simpanan minimum yang wajib dipelihara oleh (GWM) is a minimum reserve that should be
Bank dalam bentuk saldo rekening giro pada maintained by the Bank in demand deposit with
Bank Indonesia (BI). Rasio Penyangga Bank Indonesia. Macroprudential Liquidity
Likuiditas Makroprudensial (PLM) adalah Buffer (PLM) ratio is the minimum reserve that
cadangan minimum yang wajib dipelihara oleh should be maintained by the Bank which
Bank berupa Sertifikat Bank Indonesia (SBI), comprised of Certificates of Bank Indonesia
Sertifikat Deposito Bank Indonesia (SDBI), (SBI), Certificates of Deposits of Bank
Surat Berharga Negara (SBN) yang besarnya Indonesia (SDBI), Government Securities
ditetapkan oleh Bank Indonesia sebesar (SBN) which the amount is determined by Bank
persentase tertentu dari Dana Pihak Ketiga Indonesia at a certain percentage of the Bank’s
(DPK) Bank. Rasio Intermediasi third party fund (DPK). Macroprudential
Makroprudensial (RIM) adalah simpanan Intermediation Ratio (RIM) is the minimum
minimum yang wajib dipelihara oleh Bank reserve that should be maintained by the Bank
dalam bentuk saldo Rekening Giro pada Bank in demand deposit with Bank Indonesia in the
Indonesia sebesar persentase tertentu dari amount of certain percentage of DPK that is
DPK yang dihitung berdasarkan selisih antara calculated based on the difference between the
RIM yang dimiliki oleh Bank dengan RIM target. RIM owned by the Bank and the target RIM.
Giro RIM dikenakan jika RIM Bank di bawah RIM is charged if the Bank’s RIM is below Bank
minimum RIM target Bank Indonesia (84%) Indonesia’s minimum targeted RIM (84%) or
atau di atas maksimum RIM target Bank above Bank Indonesia’s maximum targeted
Indonesia (94%) dengan Kewajiban RIM (94%) with Bank's Minimum Capital
Penyediaan Modal Minimum (KPMM) Bank Adequacy Ratio (CAR) smaller than Bank
lebih kecil dari KPMM Insentif Bank Indonesia Indonesia's Incentive CAR of 14%.
yang sebesar 14%.
Rasio GWM Bank pada tanggal 31 Desember The Bank’s GWM ratios as of December 31,
2024 telah sesuai dengan PBI 2024 has complied with PBI No. 20/3/PBI/2018
No. 20/3/PBI/2018 dan perubahan terakhirnya and its latest amendment in PBI
dalam PBI No. 24/4/PBI/2022 yang dijelaskan No. 24/4/PBI/2022 as further explained on
dalam Peraturan Anggota Dewan Gubernur Regulations for Members of the Board of
(PADG) No. 20/10/PADG/2018 dan perubahan Governors (PADG) No. 20/10/PADG/2018 and
terakhirnya dalam PADG No. 12 Tahun 2023 its latest amendment in PADG No. 12 Year
tanggal 27 September 2023 tentang GWM 2023 dated September 27, 2023 regarding
dalam Rupiah dan Valuta Asing Bagi Bank GWM in Rupiah and Foreign Currency of
Umum Konvensional, Bank Umum Syariah dan Conventional Banks, Sharia Banks and Sharia
Unit Usaha Syariah. Business Units.
Parameter pemenuhan GWM dalam mata uang The parameter of minimum required reserve
Rupiah ditetapkan sebesar 9% dari DPK dalam (GWM) Rupiah is determined at 9% of total
Rupiah. Untuk GWM dalam valuta asing DPK in Rupiah. The minimum required reserve
ditetapkan sebesar 4% dari DPK dalam valuta (GWM) in foreign currencies is determined at
asing. 4% of total DPK in foreign currencies.
113
Page 537
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
c. Rasio Giro Wajib Minimum (GWM) (lanjutan) c. The Minimum Statutory Reserve (GWM)
(continued)
Bank Indonesia melakukan penguatan insentif Bank Indonesia has strengthened incentive
untuk mendorong peranan perbankan dalam policy to stimulate the role of the banking
pembiayaan kepada sektor prioritas sesuai industry in financing to priority sectors in
Peraturan Bank Indonesia (PBI) accordance with Bank Indonesia Regulation
No. 24/5/PBI/2022 tentang Insentif bagi Bank (PBI) No. 24/5/PBI/2022 concerning Incentives
yang Memberikan Penyediaan Dana untuk for Banks Providing Funds for Certain and
Kegiatan Ekonomi Tertentu dan Inklusif Inclusive Economic Activities, as further
sebagaimana diatur lebih lanjut melalui PADG regulated through PADG No. 24/4/PADG/2022
No. 24/4/PADG/2022 tanggal 1 Maret 2022 on March 1, 2022 concerning Incentive
tentang Peraturan Pelaksanaan Insentif Bagi Implementation Regulations for banks that
Bank yang Memberikan Penyediaan Dana Provide Funds for Certain and Inclusive
untuk Kegiatan Ekonomi Tertentu dan Inklusif Economic Activities as last amended by PADG
sebagaimana diubah terakhir dengan PADG No.24/12/PADG/2022 dated July 20, 2022.
No. 24/12/PADG/2022 tanggal 20 Juli 2022.
Rasio Intermediasi Makroprudensial (RIM) The Bank’s Macroprudential Intermediation
dan Penyangga Likuiditas Makroprudensial Ratio and Macroprudential Liquidity Buffer as of
(PLM) Bank pada tanggal 31 Desember 2024 December 31, 2024 and 2023 agrees to PBI
dan 2023 telah sesuai dengan PBI No. 20/4/PBI/2018 and its latest amendment
No. 20/4/PBI/2018 dan perubahan terakhirnya in PBI No. 24/16/PBI/2022 and PADG
dalam PBI No. 24/16/PBI/2022 yang dijelaskan No. 21/22/PADG/2019 and the latest
dalam PADG No. 21/22/PADG/2019 dan amendment in PADG No. 24/14/PADG/2022
perubahan terakhirnya sesuai PADG regarding Macroprudential Intermediation Ratio
No. 24/14/PADG/2022 tentang Rasio (RIM) and Macroprudential Liquidity Buffer
Intermediasi Makroprudensial (RIM) dan (PLM) for Conventional Banks, Sharia
Penyangga Likuiditas Makroprudensial (PLM) Commercial Banks and Sharia Business Units,
bagi Bank Umum Konvensional, Bank Umum PLM required is at 5% of total DPK in Rupiah.
Syariah dan Unit Usaha Syariah, PLM The PBI is explained through PADG No. 18
ditetapkan sebesar 5% dari DPK dalam Rupiah. Year 2023 dated November 29, 2023.
PBI tersebut dijelaskan melalui PADG No. 18
Tahun 2023 tanggal 29 November 2023.
Selain itu, Bank Indonesia melakukan In addition, Bank Indonesia has strengthened
penguatan kebijakan untuk mendorong policies to encourage economic growth through
pertumbuhan ekonomi melalui ketentuan the provision of GWM incentives in Rupiah,
insentif GWM dalam Rupiah yang dituangkan outlined in PBI No. 11 of 2023 dated
dalam PBI No. 11 tahun 2023 tanggal September 18, 2023, on the Macroprudential
18 September 2023 tentang Kebijakan Insentif Liquidity Incentive Policy, as further regulated
Likuiditas Makroprudensial, sebagaimana by PADG No. 11 of 2023 dated, September 27,
diatur lebih lanjut melalui PADG No. 11 tahun 2023, on the Implementing Regulation of the
2023 tanggal 27 September 2023 tentang Macroprudential Liquidity Incentive Policy,
Peraturan Pelaksanaan Kebijakan Insentif which has been amended once through PADG
Likuiditas Makroprudensial sebagaimana telah No. 4 of 2024 dated May 22, 2024.
diubah sebanyak 1 (satu) kali melalui PADG
No. 4 tahun 2024 tanggal 22 Mei 2024.
114
Page 538
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
c. Rasio Giro Wajib Minimum (GWM) (lanjutan) c. The Minimum Statutory Reserve (GWM)
(continued)
Bank Indonesia memberikan Kebijakan Insentif Bank Indonesia provides the Macroprudential
Likuiditas Makroprudensial (KLM) GWM dalam Liquidity Incentive (KLM) GWM in Rupiah to
Rupiah kepada bank yang melakukan banks that provide funding for economic
penyediaan dana untuk kegiatan ekonomi activities, including:(a) granting credit or
meliputi: (a) pemberian kredit atau pembiayaan financing to specific sectors designated by
kepada sektor tertentu yang ditetapkan Bank Bank Indonesia; (b) granting credit or inclusive
Indonesia; (b) pemberian kredit atau financing based on the achievement of the
pembiayaan inklusif berdasarkan pencapaian Macroprudential Inclusive Financing Ratio
rasio Pembiayaan Inklusif Makroprudensial (RPIM); (c) granting credit or financing to Ultra
(RPIM); (c) pemberian kredit atau pembiayaan Micro Enterprises (UMi) (d) granting
kepada Usaha Ultra Mikro (UMi); (d) pemberian environmentally conscious credit or financing;
kredit atau pembiayaan berwawasan (e) other financing as determined by Bank
lingkungan; (e) pembiayaan lainnya yang Indonesia.
ditetapkan Bank Indonesia.
Besaran KLM ditetapkan paling tinggi sebesar The KLM amount is set at a maximum of 4%
4% (empat persen). (four percent).
Berikut adalah persentase minimum giro wajib The Bank’s minimum statutory reserves and
minimum dan yang telah Bank penuhi: required minimum percentage are as follows:
2024 2023
31 Desember/ Minimal/ 31 Desember/ Minimal/
December 31, Minimum December 31, Minimum
Rupiah Rupiah
GWM primer 6,44% 5,90%*) 9,18% 6,10%*) Primary GWM
GWM harian 0,00% 0,00% 0,00% 0,00% Daily GWM
GWM rata-rata 6,44% 5,90% 6,42% 6,10% Average GWM
GWM penyangga likuiditas Macroprudential
makroprudensial (PLM) 36,58% 5,00% 67,23% 5,00% liquidity buffer
Valuta asing Foreign currencies
GWM primer 4,01% 4,00% 4,07% 4,00% Primary GWM
GWM harian 2,00% 2,00% 2,00% 2,00% Daily GWM
GWM rata-rata 2,01% 2,00% 2,07% 2,00% Average GWM
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan *) Bank provide fund for certain and inclusive economic activities, the Bank
inklusif sehingga Bank mendapatkan insentif pelonggaran atas kewajiban receives as incentive to decrease the obligation to meet the reserve
pemenuhan GWM dalam rupiah pada 31 Desember 2024 dan 2023 masing- requirement in Rupiah in Dcember 31, 2024 and 2023 at 3.10% and 2.90%,
masing sebesar 3,10% dan 2,90%. respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the Bank
Bank telah memenuhi giro wajib minimum yang has complied with the required minimum
harus disediakan sesuai dengan ketentuan deposit balances under the Bank Indonesia
Bank Indonesia. regulations.
115
Page 539
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
d. Tingkat Suku Bunga Rata-rata d. The Average Interest Rate
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Giro pada bank lain 0,00% 0,39% Current accounts with Other Banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
bank lain 6,25% 5,27% other banks
Efek - efek yang diukur pada biaya Securities measured at
perolehan diamortisasi 4,58% 4,25% at amortized cost
Efek - efek yang dibeli untuk dijual kembali 6,05% 5,79%
Kredit yang diberikan Loans
Kredit konsumsi 14,24% 13,45% Consumer loans
Kredit investasi 10,93% 11,37% Investment loans
Kredit modal kerja 9,84% 9,39% Working capital loans
Kredit kepada karyawan 5,74% 6,84% Employee loans
Giro 2,61% 1,74% Demand deposits
Tabungan 2,42% 1,96% Saving deposits
Deposito 5,74% 4,26% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 3,40% 3,20% and other financial institutions
Mata uang asing Foreign currency
Giro pada bank lain 5,20% 4,45% Current accounts with Other Banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia
bank lain 5,00% 5,00% other banks
Kredit yang diberikan Loans
Kredit modal kerja 5,74% 3,42% Working capital loans
Giro 0,10% 1,63% Demand deposits
Deposito 4,10% 3,06% Time deposits
Simpanan dari bank lain Deposits from other banks
dan lembaga keuangan lain 3,72% 1,54% and other financial institutions
e. Kolektibilitas e. Collectibility
31 Desember/ December 31, 2024
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Lain/
Current Account with
Other Banks 378.754 - - - - 378. 754
Penempatan pada Bank
Indonesia dan Bank Lain/
Placement in Bank
Indonesia and Other Bank 1.636.743 - - - - 1.636.743
Efek-efek/ Securities 2.837.367 - - - - 2.837.367
Kredit yang Diberikan/Loans 4.734.087 227.424 15.853 3.661 38.807 5.019.832
Tagihan Akseptasi/
Acceptance Receivable 11.619 - - - - 11.619
31 Desember/ December 31, 2023
Dalam Perhatian
Khusus/ Kurang Lancar/ Diragukan/
Keterangan/Description Lancar/ Current Special Mention Substandard Doubtful Macet/Loss Jumlah/Total
Giro pada Bank Lain/
Current Account with
Other Banks 745.311 - - - - 745.311
Penempatan pada Bank
Indonesia dan Bank Lain/
Placement in Bank
Indonesia and Other Bank 1.085.274 - - - - 1.085.274
Efek-efek/Securities 1.482.867 - - - - 1.482.867
Efek-efek yang Dibeli dengan
Janji Dijual Kembali/
Securities purchased
under agreement to resell 1.150.667 - - - - 1.150.667
Kredit yang diberikan/Loans 4.047.911 217.812 19.084 1.807 49.158 4.335.772
116
Page 540
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
f. Informasi Penting Lainnya Kredit yang f. Other Significant Information Loans
Diberikan
1) Rasio kredit usaha kecil terhadap kredit 1) The ratio of small business loans to total
yang diberikan adalah sebesar 0,42% dan loans as of December 31, 2024 and 2023
0,96%, masing-masing pada tanggal is 0.42% and 0.96%, respectively.
31 Desember 2024 dan 2023.
2) Rasio non-performing loan (NPL) pada 2) Non-performing loan (NPL) ratio as of
tanggal 31 Desember 2024 dan December 31, 2024 and 2023 are as
2023 adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
NPL bruto*) 1,16% 1,62% Gross NPL*)
NPL neto*) 0,09% 0,20% Net NPL*)
*) Sesuai dengan Surat Edaran Bank Indonesia *) In accordance with Bank Indonesia Circular Letter (SE-
No. 13/30/DPNP tanggal 16 Desember 2011, BI) No. 13/30/DPNP dated December 16, 2011, non-
perhitungan persentase non-performing loan performing loan (NPL) percentage calculation does not
(NPL) tidak termasuk kredit kepada bank lain. include loans to other banks.
3) Dalam laporan Batas Maksimum 3) As of December 31, 2024 and 2023, there
Pemberian Kredit (BMPK) kepada Bank is no loan which exceeded the legal
Indonesia pada tanggal 31 Desember 2024 lending limit (BMPK) as stated in the legal
dan 2023, tidak terdapat kredit yang lending limit report to Bank Indonesia.
melampaui ketentuan BMPK.
4) Pada tanggal 31 Desember 2024 dan 4) As of December 31, 2024 and 2023, the
2023, rincian kredit bermasalah menurut details of non-performing loans based on
sektor ekonomi adalah sebagai berikut: economic sector are as follows:
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Cadangan Cadangan
kerugian kerugian
Kredit penurunan nilai/ Kredit penurunan nilai/
bermasalah/ Allowance for bermasalah/ Allowance for
Non-performing impairment Non-performing impairment
loans losses loans losses
Rupiah Rupiah
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 27.277 24.394 28.885 27.329 repair and maintenance
Real estat 14.291 14.291 17.565 17.565 Real-estate
Rumah tangga 7.540 7.461 13.851 7.478 Household
Pertanian, kehutanan,
dan perikanan 5.384 4.320 5.619 5.033 Agrobusiness, forestry, and fishery
Industri pengolahan 2.782 2.568 3.317 3.202 Processing industry
Aktivitas jasa lainnya 720 536 635 584 Other service activities
Aktivitas rumah tangga sebagai
pemberi kerja, aktivitas yang
menghasilkan barang dan jasa Household activities as an employer,
oleh rumah tangga yang activities that produce goods and
digunakan untuk memenuhi services by households that are
kebutuhan sendiri 165 58 - - used to meet their own needs
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 101 92 140 128 agents and other business support
Pengelolaan air, pengelolaan Water management,
air limbah, pengelolaan dan wastewater management,
daur ulang sampah, dan waste management and recycling,
aktivitas remediasi 31 11 37 14 and remediation activities
Pertambangan dan penggalian 23 8 - - Mining and quarrying
Konstruksi 7 2 - - Constructions
Total 58.321 53.741 70.049 61.333 Total
117
Page 541
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
f. Informasi Penting Lainnya Kredit yang f. Other Significant Information Loans (continued)
Diberikan (lanjutan)
5) Mutasi kredit yang dihapus buku adalah 5) The changes in the loans written-off are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Rupiah Rupiah
Saldo awal tahun 318.743 314.973 Balance at beginning of year
Penambahan dalam Additions during
tahun berjalan 2.518 5.596 the year
Hapus tagih (65) (1.826) Write-off
Saldo akhir tahun 321.196 318.743 Balance at end of year
g. Risiko Nilai Tukar g. Foreign Exchange Risk
Risiko nilai tukar merupakan risiko yang timbul Foreign exchange risk is the potential loss
dari transaksi nilai tukar mata uang terhadap from statements of financial position and
mata uang lainnya, baik dari posisi keuangan administrative accounts due to an adverse
maupun dari sisi rekening administratif. change in the value of a currency against
another.
Berdasarkan Peraturan Bank Indonesia Under Bank Indonesia Regulation
No. 5/13/PBI/2003 tanggal 17 Juli 2003 dan No. 5/13/PBI/2003 dated July 17, 2003 and its
perubahan terakhir Peraturan Bank Indonesia latest amendments Bank Indonesia Regulation
No. 17/5/PBI/2015 tanggal 1 Juni 2015, bank No. 17/5/PBI/2015 dated June 1, 2015, a bank
diwajibkan untuk memelihara posisi devisa is required to maintain its net foreign exchange
netonya setinggi-tingginya 20% dari modal. position/net open position at a maximum of
Berdasarkan pedoman Bank Indonesia, “posisi 20% of its capital. Under Bank Indonesia
devisa neto” merupakan penjumlahan dari nilai guidelines, “net open position” means the sum
absolut atas selisih bersih aset dan liabilitas of the absolute value of the net difference
untuk setiap mata uang asing dan selisih bersih between asset and liability balances for each
tagihan dan liabilitas, berupa komitmen dan foreign currency, and the net difference
kontinjensi di rekening administratif, untuk between claims and liabilities, in the form of
setiap mata uang, yang semuanya dinyatakan both commitments and contingencies in
dalam Rupiah. administrative accounts, for each foreign
currency, which are all stated in Rupiah.
Untuk mengelola dan memitigasi risiko nilai To manage and mitigate foreign exchange risk,
tukar, batas maksimum Posisi Devisa Neto the Bank should maintain a Net Open Position
(PDN) yang harus dipertahankan Bank adalah (NOP) at a maximum of 20% of the Bank’s total
sebesar 20% dari total modal Bank sesuai capital as required by Bank Indonesia. In 2024,
dengan peraturan Bank Indonesia. Selama the Bank’s average NOP was 0.32% and the
tahun 2024, rata-rata PDN Bank sebesar 0,32% maximum NOP was 0.54%.
dan PDN maksimum sebesar 0,54%.
118
Page 542
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
g. Risiko Nilai Tukar (lanjutan) g. Foreign Exchange Risk (continued)
Berikut adalah rincian Posisi Devisa Neto Bank The following is the Bank’s Net Open Position
tanggal 31 Desember 2024 dan 2023: as of December 31, 2024 and 2023:
31 Desember/December 31, 2024
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment and
and contingent contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Amerika Serikat 2.207.805 2.221.028 13.223 United States Dollar
Dollar Singapura 2.166 - 2.166 Singapore Dollar
Euro Eropa 803 - 803 European Euro
Renminbi 221 - 221 Renminbi
Yen Jepang 182 8 174 Japanese Yen
Dollar Australia 121 - 121 Australian Dollar
Total 2.211.298 2.221.036 16.708 Total
Total modal*) 3.343.847 Total capital*)
Persentase PDN terhadap modal 0,50% Percentage of NOP to capital
31 Desember/December 31, 2023
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment and
and contingent contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Singapura 2.090 - 2.090 Singapore Dollar
Dollar Amerika Serikat 1.558.090 1.560.142 2.052 United States Dollar
Euro Eropa 943 - 943 European Euro
Dollar Australia 102 - 102 Australian Dollar
Yen Jepang 80 9 71 Japanese Yen
Total 1.561.305 1.560.151 5.258 Total
Total modal*) 3.185.340 Total capital*)
Persentase PDN terhadap modal 0,17% Percentage of NOP to capital
*) Sesuai dengan Peraturan Bank Indonesia perhitungan *) In accordance with Bank Indonesia Regulation, the previous
persentase PDN terhadap modal menggunakan modal month’s capital is used in calculating the percentage of Net
bulan sebelumnya. Open Position to Capital.
Persentase Posisi Devisa Neto terhadap modal The percentage of Net Open Position to capital
pada tanggal 31 Desember 2024: 0,50% dan as of December 31, 2024: 0.50% and
31 Desember 2023: 0,17%. December 31, 2023: 0.17%.
119
Page 543
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
h. Risiko Kredit h. Credit Risk
Penilaian Profil Risiko Kredit Assessment of Credit Risk Profile
Hasil penilaian risiko inheren atas risiko kredit The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite credit risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
i. Risiko Likuiditas i. Liquidity Risk
Penilaian Profil Risiko Likuiditas Assessment of Liquidity Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
likuiditas Bank secara komposit posisi tanggal assessment on the composite liquidity risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
j. Risiko Pasar j. Market Risk
Penilaian Profil Risiko Pasar Assessment of Market Risk Profile
Hasil penilaian risiko inheren atas risiko pasar The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite market risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low at Low level, respectively while the Quality of
sedangkan untuk Kualitas Penerapan Risk Management Application (KPMR) is on the
Manajemen Risiko (KPMR) berada pada level Satisfactory level.
Satisfactory.
k. Risiko Operasional k. Operational Risk
Manajemen Risiko Operasional Operational Risk Management
Identifikasi dan pengukuran risiko operasional The process of identifying and measuring the
dilakukan dengan pembaharuan pedoman operational risk is done by updating the risk
profil risiko, termasuk di dalamnya pengukuran profile guidelines, including the measurement
risiko operasional menjadi 5 (lima) peringkat. of operational risk assessment in 5 (five)
Bank menggunakan metode BIA (Basic classes of rating. The Bank uses the BIA (Basic
Indicator Approach) untuk perhitungan risiko Indicator Approach) for the calculation of
operasional. Bank juga menggunakan aplikasi operational risk. The Bank also uses the ORSA
ORSA dan aplikasi Loss Event Database (LED) application and the Loss Event Database (LED)
untuk pengendalian risiko operasional. application for operational risk management.
120
Page 544
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
k. Risiko Operasional (lanjutan) k. Operational Risk (continued)
Manajemen Risiko Operasional (lanjutan) Operational Risk Management (continued)
Bank telah memiliki suatu rencana The Bank has a comprehensive plan that
komprehensif yang berisi langkah-langkah includes steps to be taken before, during and
yang harus diambil sebelum, selama dan after an emergency, which is documented and
setelah terjadinya suatu keadaan darurat tested to ensure continuity of the operations of
secara terdokumentasi, teruji untuk menjamin the Bank in the form of Business Continuity
kelangsungan operasional Bank dalam bentuk Planning (BCP) Policy, Disaster Recovery Plan
Kebijakan Business Continuity Planning (BCP), (DRP), and the establishment of the Disaster
Disaster Recovery Plan (DRP) dan Recovery Center (DRC) in 2005. The business
pembentukan Disaster Recovery Center (DRC) continuity policies are enhanced periodically
sejak tahun 2005. Kebijakan kelangsungan and the Bank has established a special unit that
usaha disempurnakan secara berkala dan telah will handle this in a comprehensive manner.
dibentuk satu unit kerja khusus yang akan
menangani hal ini secara komprehensif.
Manajemen Bank percaya bahwa risk taking The Bank’s management believes that the risk
unit melakukan pengendalian internal dengan taking unit performs internal control by
melakukan transaksi operasional dengan tetap conducting operational transactions with
memperhatikan prinsip kehati-hatian dan attention to the prudence principles and in
sesuai dengan pedoman internal dan peraturan accordance with internal guidelines and
eksternal. SKMR (Risk Management external regulations. The Risk Management
Department) melakukan pengawasan dengan Department performs monitoring using the
menggunakan aplikasi ORSA dan LED. SKAI ORSA and LED application. SKAI conducts
melakukan audit dengan berpedoman pada audits based on the Bank Internal Audit
Standar Pelaksanaan Fungsi Audit Intern Bank Function Implementation Standards (SPFAIB)
(SPFAIB) untuk pengawasan operasional Bank to monitor the Bank's operations and is
serta dilengkapi oleh fungsi pengendalian complemented by the internal control function
internal di setiap kantor cabang. at each branch office.
Penilaian Profil Risiko Operasional Assessment of Operational Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
operasional Bank secara komposit posisi assessment on the composite operational risk
tanggal 31 Desember 2024 dan 2023 seperti of position date December 31, 2024 and 2023
yang dilaporkan kepada Otoritas Jasa as reported to Financial Service Authority (OJK)
Keuangan (OJK) masing-masing berada pada is at Low to Moderate and Moderate level,
level Low to Moderate dan Moderate respectively while the Quality of Risk
sedangkan untuk Kualitas Penerapan Management Application (KPMR) is at the
Manajemen Risiko (KPMR) berada pada level Satisfactory level.
Satisfactory.
l. Risiko Hukum l. Legal Risk
Manajemen Risiko Hukum Legal Risk Management
Kebijakan, pedoman dan prosedur perkreditan Policies, guidelines and procedures on lending
dan operasional juga dikaji berdasarkan aspek and operations are reviewed based on the
hukum yang melekat untuk meminimalisir risiko inherent legal aspects to minimize legal risk. All
hukum. Seluruh produk dan aktivitas baru new products and activities must be reviewed
selain harus dikaji oleh Bagian Legal dan by Legal and Remedial Department, Risk
Remedial, juga harus mendapat kajian dari Management Unit, Compliance Unit and
Satuan Kerja Manajemen Risiko, Satuan Kerja Internal Audit Department.
Kepatuhan dan Satuan Kerja Audit Internal.
121
Page 545
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
l. Risiko Hukum (lanjutan) l. Legal Risk (continued)
Manajemen Risiko Hukum (lanjutan) Legal Risk Management (continued)
Pengendalian risiko hukum dilakukan dengan Control of legal risk is performed through loan
laporan monitoring administrasi kredit, kajian administration monitoring reports, reviews of
NUK (Nota Usulan Kredit), perjanjian kredit, the loan proposal memorandums and credit
penyempurnaan formulir dan notifikasi kredit. agreements, as well as upgrading of forms and
Pengkajian aspek hukum juga dilakukan pada loan notifications. Evaluation of legal aspects is
produk dan aktivitas baru serta atas perjanjian- also performed on new products and activities
perjanjian dengan counterparty dan pihak upon agreement with counterparty and other
ketiga lainnya. third parties.
Penilaian Profil Risiko Hukum Assessment of Legal Risk Profile
Hasil penilaian risiko inheren atas risiko hukum The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite legal risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK)
(OJK) masing-masing berada pada level Low are at Low level, respectively while the Quality
sedangkan untuk Kualitas Penerapan of Risk Management Application (KPMR) is at
Manajemen Risiko (KPMR) berada pada level the Satisfactory level.
Satisfactory.
m. Risiko Reputasi m. Reputation Risk
Manajemen Risiko Reputasi Reputation Risk Management
Penerapan manajemen risiko reputasi meliputi The implementation of reputation risk
pengawasan aktif Dewan Komisaris dan management includes active supervision by the
Direksi, terkait risiko reputasi pada aktivitas Board of Commissioners and Directors
operasional/jasa layanan, SDM, TI & MIS, regarding reputation risk in operational
kecukupan kebijakan, prosedur, strategi activities/services, human resources, IT & MIS,
manajemen risiko reputasi, pengukuran risiko the adequacy of reputation risk policies,
reputasi dan pemantauan serta pengelolaan procedures, management strategy, reputation
risiko reputasi. risk measurement, and monitoring and
managing of reputation risk.
Bank memiliki Service Quality Management dan The Bank has Service Quality Management
Call Center Department sebagai unit yang and Call Center Department as a unit to
menangani pengaduan nasabah. Selain itu, handles customer complains. In addition, the
Bank telah menyajikan aspek transparasi Bank has presented aspects of financial
laporan keuangan dengan publikasi triwulan di statements transparency through quarterly
koran. Pada tahun 2016, Bank membentuk publication of its financial statements in
contact center untuk meningkatkan pelayanan newspapers. In 2016, the Bank set up a contact
kepada nasabah selama tahun 2022 nasabah center to improve services to customers and
yang menggunakan pelayanan contact center during 2022 the number of customers who
untuk pengaduan nasabah dan pelayanan received the contact center’s service for their
lainnya semakin meningkat. complaints and other services increased.
122
Page 546
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
m. Risiko Reputasi (lanjutan) m. Reputation Risk (continued)
Manajemen Risiko Reputasi (lanjutan) Reputation Risk Management (continued)
Selama tahun 2024 dan 2023 pengelolaan Throughout 2024 and 2023, the reputation risk
risiko reputasi terus ditingkatkan dengan management is improved by the application of
diterapkannya SLA (Service Level Agreement) SLA (Service Level Agreement) in line with
sesuai dengan ketentuan Bank Indonesia dan Bank Indonesia’s and Financial Service
Otoritas Jasa Keuangan (OJK) untuk Authority’s provision in handling and resolving
menangani keluhan nasabah yang dapat customer complaints in less than
diselesaikan dalam waktu kurang dari 20 (dua 20 (twenty) working days and under certain
puluh) hari kerja dan dalam kondisi tertentu conditions, the period can be extended to 20
dapat memperpanjang jangka waktu 20 (dua (twenty) working days. SKAI conducts internal
puluh) hari kerja. SKAI juga melakukan audit audit at the branch offices in connection with
internal di cabang terkait komplain nasabah customer complaints to ensure the
untuk memastikan pengendalian internal implementation of internal control over the
terhadap risiko reputasi. reputation risk.
Penilaian Profil Risiko Reputasi Assessment of Reputation Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
reputasi Bank secara komposit posisi tanggal assessment on the composite reputation risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level, respectively while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
n. Risiko Stratejik n. Strategic Risk
Manajemen Risiko Stratejik Strategic Risk Management
Direksi membuat rencana kerja tahunan yang The Board of Directors produces an annual
disetujui oleh Komisaris dan melakukan work plan, which is approved by the Board of
sosialisasi kepada seluruh karyawan. Rencana Commissioners, and disseminates it to all
strategis dibuat menggunakan analisis SWOT, employees. The strategic plan is prepared
faktor eksternal dan tingkat risiko. Pengawasan using SWOT analysis, external factors and the
aktif dilakukan melalui monitoring realisasi level of risk. Active oversight is done by
dengan rencana kerja tahunan. Pemantauan monitoring the realization of the annual work
risiko oleh Komisaris dilakukan melalui Komite plan. The risk monitoring by the Board of
Pemantau Risiko. Commissioners is performed through the Risk
Monitoring Committee.
Bank menetapkan kebijakan dan strategi dalam The Bank establishes policies and strategies in
rangka mencapai rencana kerja yang telah order to achieve the work plan, which has been
disusun sesuai dengan visi dan misi Bank. Bank prepared in accordance with the Bank’s vision
juga telah menyusun pedoman penyusunan and mission. The Bank has also established
produk dan aktivitas baru. guidelines for the preparation of new products
and activities.
Penilaian Profil Risiko Stratejik Assessment of Strategic Risk Profile
Hasil penilaian risiko inheren atas risiko stratejik The result of the Bank’s inherent risk
Bank secara komposit posisi tanggal assessment on the composite strategic risk of
31 Desember 2024 dan 2023 seperti yang position date December 31, 2024 and 2023 as
dilaporkan kepada Otoritas Jasa Keuangan reported to Financial Service Authority (OJK) is
(OJK) masing-masing berada pada level Low to at Low to Moderate level respectively, while the
Moderate sedangkan untuk Kualitas Penerapan Quality of Risk Management Application
Manajemen Risiko (KPMR) berada pada level (KPMR) is at the Satisfactory level.
Satisfactory.
123
Page 547
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
o. Risiko Kepatuhan o. Compliance Risk
Penerapan Manajemen Risiko Kepatuhan Application of Compliance Risk
Management
Bank secara berkesinambungan meningkatkan The Bank continuously improves the risk
budaya manajemen risiko kepatuhan kepada management culture at all levels of the
seluruh level organisasi antara lain, sosialisasi organization, including socialization and
dan coaching, meningkatkan pengamatan coaching, improve monitoring to ensure the
untuk memastikan kebenaran laporan dan correctness of reports and timelines of report
ketepatan waktu pengiriman laporan kepada submission to regulators, fulfillment of internal
regulator, pelaksanaan pemenuhan terhadap and external regulations, as well as always
ketentuan internal dan eksternal, serta trying to minimize the excess of the stipulated
senantiasa berusaha meminimalkan risk appetite and risk tolerance.
pelampauan limit risk appetite dan risk
tolerance yang ditetapkan.
Bank juga melakukan update pedoman internal The Bank also updates other internal guidelines
lainnya apabila terdapat peraturan dari pihak in the case of external regulation, such as those
eksternal, misalnya Bank Indonesia dan from Bank Indonesia and Financial Service
Otoritas Jasa Keuangan (OJK). Authority (OJK).
Bank telah memiliki unit kerja yang independen The Bank has an independent compliance unit
yaitu unit kepatuhan yang berfungsi melakukan whose function is to perform compliance review
compliance review yang bertanggung jawab and which is directly responsible to the Director
langsung kepada Direktur Kepatuhan. SKAI of Compliance. SKAI conducts internal audits to
melakukan audit internal untuk memastikan ensure internal control of compliance risk.
pengendalian internal terhadap risiko
kepatuhan.
Penilaian Profil Risiko Kepatuhan Assessment of Compliance Risk Profile
Hasil penilaian risiko inheren atas risiko The result of the Bank’s inherent risk
kepatuhan Bank secara komposit posisi tanggal assessment on the composite compliance risk
31 Desember 2024 dan 31 Desember 2023 of position date December 31, 2024 and
seperti yang dilaporkan kepada Otoritas Jasa December 31, 2023 as reported to Financial
Keuangan (OJK) masing-masing berada pada Service Authority (OJK) is at Low to Moderate
level Low to Moderate sedangkan untuk level, respectively while the Quality of Risk
Kualitas Penerapan Manajemen Risiko (KPMR) Management Application (KPMR) is at the
berada pada level Satisfactory. Satisfactory level.
124
Page 548
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO 36. RISK MANAGEMENT
Manajemen Bank menyadari sepenuhnya bahwa The Bank’s management is fully aware that risk is
risiko adalah bagian dari sifat bisnis bank. Oleh an intrinsic aspect of the banking business.
karena itu, dalam setiap pengambilan keputusan Therefore, for all decisions made and in all banking
maupun proses aktivitas perbankan, Bank activity processes, the Bank always maintains its
senantiasa berpijak pada kebijakan yang berbasis position on risk-based policies.
risiko.
Manajemen percaya bahwa seluruh kebijakan risiko Management believes that all risk policies
Bank mengikuti dan patuh pada Peraturan Bank maintained by the Bank are consistent and comply
Indonesia dan Otoritas Jasa Keuangan (OJK) with Bank Indonesia and Financial Service Authority
sebagai ketentuan baku dan persyaratan minimal (OJK) Regulations, as a standard provision and
agar dapat menjalankan aktivitas bisnis yang minimum requirement to run its business activities
terbaik. properly.
Kebijakan risiko ditetapkan berdasarkan risk Risk policies are established based on the Bank’s
appetite Bank dengan mempertimbangkan terhadap risk appetite after considering the Bank’s strength,
kekuatan, kemampuan dan kapasitas permodalan capability and capacity of capital.
yang dimiliki Bank.
Risiko Kredit Credit Risk
Manajemen Risiko Kredit Credit Risk Management
Dalam upaya penerapan manajemen risiko kredit, In its effort to apply credit risk management, the
Bank melakukan kajian terhadap kebijakan dan Bank reviews its credit policies and guidelines in
pedoman perkreditan guna meningkatkan sistem order to enhance credit risk control system.
pengendalian risiko kredit.
Hingga tahun 2024, Bank telah melakukan Until 2024, the Bank has updated and
pengkinian (update) dan penambahan terhadap supplemented its credit policies and guidelines.
kebijakan pedoman dan prosedur perkreditan.
Penerapan pengendalian internal pada aktivitas Internal control in landing activities is applied by
perkreditan diterapkan dengan penetapan limit risiko determination of the risk appetite, risk tolerance and
baik itu risk appetitte, risk tolerance maupun limit credit approval authority limit.
kewenangan persetujuan kredit.
Untuk debitur yang masuk dalam 15 (lima belas) The 15 (fifteen) largest core debtors are also
debitur inti terbesar juga dilakukan kajian secara reviewed independently by Risk Management
independen oleh Satuan Kerja Manajemen Risiko. Working Unit. Review is also performed on credit
Kajian juga dilakukan atas konsentrasi kredit baik concentration, both of portfolio and business sector
berdasarkan portofolio kredit maupun bidang financed.
(sektor) usaha yang dibiayai.
Guna meningkatkan pengendalian risiko, Bank terus As part of its risk management, the Bank continues
mengembangkan sistem informasi manajemen to develop a credit risk management information
risiko kredit dan sistem aplikasi perkreditan (LnApp), system and credit application system (LnApp), so
sehingga pengelolaan aktivitas perkreditan dapat that the management of credit activities is effective
dilaksanakan secara efektif dan efisien serta sesuai and efficient and in accordance with the applicable
dengan prosedur yang berlaku. procedures.
125
Page 549
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit Assessment of Credit Risk Profile
Berikut ini adalah tabel dari eksposur maksimum The tables below show maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, credit risk concentration analysis, and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors:
debitur:
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk (net of
(secara bersih dari cadangan kerugian allowance for impairment losses).
penurunan nilai).
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Laporan posisi keuangan: Statements of financial position:
Current account with
Giro pada Bank Indonesia 372.189 450.009 Bank Indonesia
Current account with
Giro pada bank lain 378.669 745.211 other banks
Penempatan pada Bank Placements with Bank
Indonesia 818.748 538.922 Indonesia
Penempatan pada bank lain 817.815 546.015 Placements with other banks
Efek-efek 2.837.347 1.482.867 Securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 1.150.667 agreement to resell
Kredit 4.780.131 4.137.955 Loans
Tagihan akseptasi 11.617 - Acceptance receivables
Aset lain-lain 62.833 58.500 Other assets
Subtotal 10.079.349 9.110.146 Subtotal
Commitments and
Komitmen dan Kontijensi: Contingencies:
Fasilitas kredit kepada
nasabah yang belum
digunakan 313.545 227.167 Unused facilities
L/C yang irrevocable dan masih
berjalan dalam rangka
ekspor dan impor 14.714 28.310 Irrevocable L/C
Bank garansi 10.477 30.898 Bank guarantee
Subtotal 338.736 286.375 Subtotal
Total 10.418.085 9.396.521 Total
ii. Analisis risiko konsentrasi kredit ii. Analysis of credit risk concentration
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai): of allowance for impairment losses):
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Modal kerja 3.195.417 144.617 69.755 3.409.789 67,93% 2.778.013 214.393 48.400 3.040.806 70,13% Working capital
Investasi 529.576 94.677 28.036 652.289 12,99% 548.430 279.015 7.799 835.244 19,27% Investment
Konsums 939.667 10.547 7.540 957.754 19,08% 435.174 10.142 14.406 459.722 10,60% Consumer
Total 4.664.660 249.841 105.331 5.019.832 100,00% 3.761.617 503.550 70.605 4.335.772 100,00% Total
126
Page 550
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
ii. Analisis risiko konsentrasi kredit (lanjutan) ii. Analysis of credit risk concentration (continued)
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai) of allowance for impairment loses) (continued):
(lanjutan):
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Industri pengolahan 1.225.812 70.015 29.554 1.325.381 26,40% 1.092.823 266.800 3.317 1.362.940 31,44% Processing industry
Rumah tangga 935.831 10.336 7.540 953.707 19,00% 423.976 9.284 14.406 447.666 10,33% Household
Aktivitas keuangan dan Financial and
asuransi 614.520 34.631 - 649.151 12,93% 343.697 - - 343.697 7,93% insurance activities
Wholesale and
Perdagangan besar dan retail trade
eceran, reparasi dan car and motorcycle
perawatan mobil dan repair and
sepeda motor 410.397 18.625 27.277 456.299 9,09% 420.890 20.618 28.885 470.393 10,85% maintenance
Pertambangan dan
penggalian 363.660 1.060 23 364.743 7,27% 600.938 6 - 600.944 13,86% Mining and quarrying
Konstruksi 358.950 - 7 358.957 7,15% 294.879 - - 294.879 6,80% Construction
Pengangkutan dan Transportation and
pergudangan 247.056 565 - 247.621 4,93% 148.686 3.566 - 152.252 3,51% warehousing
Real estat 174.105 59.181 14.291 247.577 4,93% 170.018 100.313 17.565 287.896 6,64% Real-estate
Pertanian, kehutanan, dan Agriculture, foresty,
perikanan 197.861 22.907 5.384 226.152 4,51% 146.795 22.888 5.619 175.302 4,04% and fishery
Penyediaan akomodasi Accommodation of
makan dan minum 31.910 30.800 - 62.710 1,25% 27.500 59.303 - 86.803 2,00% food and beverage
Information and
Informasi dan komunikasi 48.633 - - 48.633 0,97% 30.529 - - 30.529 0,70% communication
Aktivitas penyewaan dan Rental and leasing
sewa guna usaha activities without
tanpa hak opsi, option rights,
ketenagakerjaan, agen employment, travel
perjalanan dan penunjang agents and other
usaha lainnya 16.482 1.097 20.339 37.918 0,76% 17.884 19.782 142 37.808 0,87% business support
Aktivitas jasa lainnya 18.244 196 720 19.160 0,38% 24.400 104 635 25.139 0,58% Other service activities
Household activities as
Aktivitas rumah tangga an employer, activities
sebagai pemberi kerja, that produce goods
aktivitas yang menghasilkan and services by
barang dan jasa oleh rumah households that are
tangga yang digunakan untuk used to meet their
memenuhi kebutuhan sendiri 8.746 181 165 9.092 0,18% 2.780 - - 2.780 0,06% own needs
Not other business
Bukan lapangan usaha lainnya 3.835 212 - 4.047 0,08% 11.198 858 - 12.056 0,28% fields
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 3.764 - - 3.764 0,07% 1.270 - - 1.270 0,03% and social activites
Water management,
wastewater
Pengelolaan air, pengelolaan management, waste
air limbah, pengelolaan dan management and
dan daur ulang sampah, recycling and
dan aktivitas remediasi 2.643 35 31 2.709 0,05% 2.947 28 36 3.011 0,07% remediation activities
Arts, entertainment,
Kesenian, hiburan, dan rekreasi 1.919 - - 1.919 0,04% - - - - 0,00% and recreation
Procurement of
Pengadaan listrik, gas, electricity, gas,
uap/air panas dan steam/hot water and
udara dingin 205 - - 205 0,01% - - - - 0,00% cold air
Aktivitas professional, Professional, scientific
ilmiah dan teknis 65 - - 65 0,00% 44 - - 44 0,00% and technical activities
Pendidikan 22 - - 22 0,00% 45 - - 45 0,00% Education
Government
Administrasi pemerintahaan, administration,
pertahanan dan jaminan and mandatory
sosial - - - - 0,00% 318 - - 318 0,01% defense social security
Total 4.664.660 249.841 105.331 5.019.832 100,00% 3.761.617 503.550 70.605 4.335.772 100,00% Total
127
Page 551
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iii. Konsentrasi kredit dari aset keuangan iii. Credit concentration of financial assets by type
berdasarkan jenis debitur (secara bruto dari of debtors (gross of allowance for impairment
cadangan kerugian penurunan nilai): losses):
31 Desember/December 31, 2024
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - - - 1.814.318 - - - 1.814.318 17,02% Government
Bank Indonesia 372.189 818.748 - - 461.758 - - - 1.652.695 15,51% Bank Indonesia
Perusahaan efek dan lembaga Securities company and
jasa keuangan lainnya - 189.239 - - - 1.756 190.995 1,79% other financial service
Bank lainnya 378.754 817.995 - - - - - - 1.196.749 11,23% Other banks
UMKM dan ritel - - - 1.595.600 - - - 1.724 1.597.324 14,99% Retail
Korporasi - - - 2.737.451 561.291 11.619 - 121.266 3.431.627 32,19% Corporate
Kredit beragun Loan with residential
rumah tinggal - - - 116.188 - - - 9.331 125.519 1,18% collateral
Loan with
Kredit beragun commercial
Properti komersial - - - 323.032 - - - 179.664 502.696 4,72% property collateral
Lain-lain - - - 58.322 - - 62.833 25.199 146.354 1,37% Others
Total 750.943 1.636.743 - 5.019.832 2.837.367 11.619 62.833 338.940 10.658.277 100,00% Total
31 Desember/December 31, 2023
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - 1.150.667 - 1.343.381 - - - 2.494.048 25,99% Government
Bank Indonesia 450.009 538.922 - - - - - - 988.931 10,31% Bank Indonesia
Perusahaan efek dan lembaga Securities company and
jasa keuangan lainnya 282.446 - - - 25.199 307.645 3,21% other financial service
Bank lainnya 745.311 546.352 - - - - - - 1.291.663 13,46% Other banks
UMKM dan ritel - - - 1.010.758 - - - 159 1.010.917 10,54% Retail
Korporasi 2.422.713 139.486 73.021 2.635.220 27,46% Corporate
Kredit beragun Loan with residential
rumah tinggal - - - 130.589 - - - 15.575 146.164 1,52% collateral
Loan with
Kredit beragun commercial
Properti komersial - - - 419.216 - - - 113.620 532.836 5,55% property collateral
Lain-lain - - - 70.050 - - 58.500 59.273 187.823 1,96% Others
Total 1.195.320 1.085.274 1.150.667 4.335.772 1.482.867 - 58.500 286.847 9.595.247 100,00% Total
128
Page 552
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan
Kebijakan Bank dalam menggolongkan kualitas The Bank policy classifies the credit quality
kredit berdasarkan golongan aset keuangan. based on financial asset classification.
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut: asset are as follows:
1. Efek-efek 1. Securities
Penilaian kualitas dari aset keuangan - The assessment of the quality of financial
efek-efek dilakukan berdasarkan assets - securities are based on the
ketentuan lembaga pemeringkat dan provisions of the rating agencies and the
peringkat yang diakui Bank Indonesia dan ratings approved by Bank Indonesia and
Otoritas Jasa Keuangan. Peringkat yang Financial Service Authority. Ratings that
digunakan oleh Bank adalah peringkat are used by the Bank is based on the ranks
yang dikeluarkan oleh PT Pemeringkat issued by PT Pemeringkat Efek Indonesia
Efek Indonesia (Pefindo). (Pefindo).
Kualitas dari efek-efek tersebut The quality of securities is classified as
diklasifikasikan sebagai berikut: follows:
- High Grade - High Grade
Efek-efek yang termasuk dalam Securities that are included in the
obligasi pemerintah Indonesia dan Indonesian government bonds and
sertifikat Bank Indonesia, serta efek- Bank Indonesia certificate, as well as
efek dengan peringkat idAAA; idAA+; the securities that are rated as idAAA;
idAA; idAA-. idAA+; idAA; idAA-.
- Moderate Grade - Moderate Grade
Efek-efek dengan peringkat idA+; idA; Securities that are rated as idA+; idA;
idA-; idBBB+; idBBB. idA-; idBBB+; idBBB.
- Unrated - Unrated
Efek-efek dan aset keuangan lainnya Securities and other financial assets
yang tidak didasarkan pada peringkat. that are not based on ratings.
2. Kredit 2. Loans
Penilaian kualitas dari aset keuangan - The assessment of the quality of financial
kredit diklasifikasikan sebagai berikut: assets - loans is as follows:
- High Grade - High Grade
Kredit yang belum jatuh tempo dan Loans which are not due nor impaired,
tidak mengalami penurunan nilai serta and have not been restructured nor
tidak pernah direstrukturisasi atau degraded.
pernah mengalami penurunan
kualitas kredit.
129
Page 553
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut asset are as follows (lanjutan):
(lanjutan):
2. Kredit (lanjutan) 2. Loans (continued)
Penilaian kualitas dari aset keuangan - The assessment of the quality of financial
kredit diklasifikasikan sebagai berikut assets - loans is as follows (continued):
(lanjutan):
- Moderate Grade - Moderate Grade
Kredit yang belum jatuh tempo dan Loans which are not due nor impaired,
tidak mengalami penurunan nilai but have been degraded on its loans
namun pernah mengalami penurunan quality or restructured.
kualitas kredit atau pernah
direstrukturisasi.
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses):
penurunan nilai):
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 372.189 - - 372.189 Bank Indonesia
Current accounts with
Giro pada bank lain 378.754 - - 378.754 other banks
Penempatan pada Placements with
Bank Indonesia 818.748 - - 818.748 Bank Indonesia
Penempatan pada bank lain 817.995 - - 817.995 Placement with other bank
Efek-efek 980.997 - - 980.997 Securities
Kredit 4.664.660 249.841 105.331 5.019.832 Loans
Tagihan akseptasi 11.619 - - 11.619 Acceptance receivables
Aset lain-lain 62.833 - - 62.833 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 1.429.753 - - 1.429.753 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 426.617 - - 426.617 Securities
Total 9.964.165 249.841 105.331 10.319.337 Total
130
Page 554
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses)
penurunan nilai) (lanjutan): (continued):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 450.009 - - 450.009 Bank Indonesia
Current accounts with
Giro pada bank lain 745.311 - - 745.311 other banks
Penempatan pada Placements with
Bank Indonesia 538.922 - - 538.922 Bank Indonesia
Penempatan pada bank lain 546.352 - - 546.352 Placement with other bank
Efek-efek 801.772 - - 801.772 Securities
Efek yang dibeli dengan Securities purchased under
janji dijual kembali 1.150.667 - - 1.150.667 agreement to resell
Kredit 3.761.617 503.550 70.605 4.335.772 Loans
Tagihan akseptasi - - - - Acceptance receivables
Aset lain-lain 58.500 - - 58.500 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 665.102 - - 665.102 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 15.993 - - 15.993 Securities
Total 8.734.245 503.550 70.605 9.308.400 Total
31 Desember/December 31, 2024
Belum jatuh tempo dan tidak mengalami penurunan nilai/ Telah jatuh tempo
Neither past due nor impaired tidak mengalami
penurunan nilai/ Mengalami
Kualitas tinggi/ Kualitas standar/ Tidak dirating/ Past due but penurunan
High Grade Standard Grade Unrated not impaired nilai/Impaired Total
Diukur pada nilai wajar
melalui penghasilan Measured at fair value through
komprehensif lain other comprehensive income
Efek-efek 1.429.753 - - - - 1.429.753 Securities
Diukur pada nilai wajar Measured at fair value through
melalui laporan aba rugi profit or loss
Efek-efek 426.617 - - - - 426.617 Securities
Diukur pada biaya perolehan
Yang diamortisasi Measured at amortized cost
Efek-efek 980.997 - - - - 980.997 Securities
Giro pada Current accounts with
bank Indonesia - - 372.189 - - 372.189 Bank Indonesia
Current accounts with
Giro pada bank lain - - 378.754 - - 378.754 other banks
Penempatan pada
Bank Indonesia Placements with Bank Indonesia
dan bank lain - - 1.636.743 - - 1.636.743 and other banks
Kredit 4.642.876 21.784 - 249.841 105.331 5.019.832 Loans
Tagihan akseptasi - - 11.619 - - 11.619 Acceptance receivables
Aset lain-lain - - 62.833 - - 62.833 Other assets
Total 7.480.243 21.784 2.462.138 249.841 105.331 10.319.337 Total
131
Page 555
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses)
penurunan nilai) (lanjutan): (continued):
31 Desember/December 31, 2023
Belum jatuh tempo dan tidak mengalami penurunan nilai/ Telah jatuh tempo
Neither past due nor impaired tidak mengalami
penurunan nilai/ Mengalami
Kualitas tinggi/ Kualitas standar/ Tidak dirating/ Past due but penurunan
High Grade Standard Grade Unrated not impaired nilai/Impaired Total
Diukur pada nilai wajar
melalui penghasilan Measured at fair value through
komprehensif lain other comprehensive income
Efek-efek 665.102 - - - - 665.102 Securities
Diukur pada nilai wajar Measured at fair value through
melalui laporan aba rugi profit or loss
Efek-efek 15.993 - - - - 15.993 Securities
Diukur pada biaya perolehan
Yang diamortisasi Measured at amortized cost
Efek-efek 801.772 - - - - 801.772 Securities
Giro pada Current accounts with
bank Indonesia - - 450.009 - - 450.009 Bank Indonesia
Current accounts with
Giro pada bank lain - - 745.311 - - 745.311 other banks
Penempatan pada
Bank Indonesia Placements with Bank Indonesia
dan bank lain - - 1.085.274 - - 1.085.274 and other banks
Efek-efek yang dibeli
dengan janji Securities purchased under
dijual kembali 1.150.667 - - - - 1.150.667 agreement to resell
Kredit 3.748.871 12.746 - 503.550 70.605 4.335.772 Loans
Tagihan akseptasi - - - - - - Acceptance receivables
Aset lain-lain - - 58.500 - - 58.500 Other assets
Total 6.382.405 12.746 2.339.094 503.550 70.605 9.308.400 Total
Analisis umur kredit yang telah jatuh tempo Aging analysis of loans that are past due but not
tetapi tidak mengalami penurunan nilai pada impaired as of December 31, 2024 and 2023
tanggal 31 Desember 2024 dan 2023 adalah was as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Jatuh tempo Past due
< 30 hari 220.418 478.650 < 30 days
31 - 60 hari 14.509 20.062 31 - 60 days
61 - 90 hari 14.914 4.838 61 - 90 days
Total 249.841 503.550 Total
v. Kredit direstrukturisasi yang akan jatuh tempo v. Restructured loans that would otherwise be
atau mengalami penurunan nilai past due or impaired
Pembiayaan yang diberikan yang dinegosiasi Renegotiated/restructured loans are those
ulang/direstrukturisasi adalah pembiayaan loans that, during the year, have had their terms
yang persyaratannya dinegosiasi ulang renegotiated resulting in an upgrade from
sehingga statusnya meningkat dari mengalami impaired to performing status or past due to
penurunan nilai atau telah jatuh tempo menjadi current status.
lancar atau baik selama tahun berjalan.
132
Page 556
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
v. Kredit direstrukturisasi yang akan jatuh tempo v. Restructured loans that would otherwise be
atau mengalami penurunan nilai (lanjutan) past due or impaired (continued)
Pembiayaan yang diberikan yang telah Loans that have been renegotiated/restructured
dinegosiasi ulang/ direstrukturisasi dalam in the past 12 (twelve) months that would
12 (dua belas) bulan terakhir yang seharusnya otherwise have been past due or impaired
telah jatuh tempo atau mengalami penurunan amounted December 31, 2024: Rp105,331;
nilai pada tanggal 31 Desember 2024: and December 31, 2023: Rp70,605 (Note 10).
Rp105.331; dan 31 Desember 2023: Rp70.605
(Catatan 10).
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Jatuh tempo Past due
< 30 hari 30.163 - < 30 days
31 - 60 hari 31.137 - 91 - 180 days
61 - 90 hari - - 91 - 180 days
91 - 180 hari 5.224 29.239 91 - 180 days
>180 hari 38.807 41.366 > 180 days
Total 105.331 70.605 Total
vi. Agunan vi. Collateral
Dalam rangka mitigasi risiko kredit, salah satu In order to mitigate credit risk, one of the efforts
bentuk upaya yang dilakukan Bank adalah undertaken by the Bank is requesting
dengan meminta nasabah memberikan agunan customers to provide collateral to be pledged as
yang akan digunakan sebagai jaminan atas assurance for repayment of the loan facility
pelunasan fasilitas kredit yang telah diberikan which has been granted to the Bank if the
oleh Bank jika nasabah mengalami kesulitan customer is experiencing financial difficulties
keuangan yang menyebabkan nasabah tidak causing customers not able to pay their
dapat melunasi kewajibannya kepada Bank. obligations to the Bank.
Agunan yang digunakan sebagai jaminan atas Collateral to be pledged as assurance for the
fasilitas kredit oleh nasabah adalah sebagai loan facility provided by the customers are as
berikut: follows:
- Deposito berjangka, rekening tabungan, - Time deposits, savings accounts, and
dan deposito angsuran installment deposit
- Standby L/C - Standby L/C
- Piutang - Receivables
- Tanah dan bangunan - Land and buildings
- Kendaraan bermotor - Vehicles
- Emas - Gold
- Kapal laut - Ships
- Mesin dan peralatan - Machineries and equipment
- Persediaan - Inventories
- Asuransi kredit - Loan insurance
- Garansi perusahaan atau garansi - Corporate guarantee or personal
perorangan guarantee
Prosedur penilaian jaminan untuk tanah dan Collateral assessment procedure for land and
bangunan, kendaraan maupun mesin dan building, vehicles, as well as machineries and
peralatan menggunakan pihak ketiga sebagai equipment is using a third party as an
penilai independen dan akan dinilai kembali independent appraiser and will periodically
secara berkala setiap 2 (dua) tahun sekali untuk reassessed every 2 (two) years for non-
jenis kredit non-angsuran dan saat kredit telah installment loans and when the loan has
mencapai setengah (50%) dari periode kredit reached half (50%) of its period for installment
untuk jenis kredit angsuran. loan.
133
Page 557
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
vi. Agunan (lanjutan) vi. Collateral (continued)
Berikut adalah portofolio kredit yang dimiliki The following are loan portfolio owned by the
Bank beserta agunan yang menjadi jaminannya Bank and its collateral by grouping based on
dengan pengelompokan berdasarkan jenis type of loan:
kredit yang diberikan:
31 Desember/December 31, 2024
Kredit
Kredit Modal Kerja/ Investasi/ Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 3.409.789 652.289 957.754 10.482 5.030.314 Credit Exposure
Nilai Jaminan 9.199.478 4.956.567 429.231 10.482 14.595.758 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - - - - credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0,00% 0,00% 0,00% 0,00% 0,00% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 962.709 - 11.362 10.482 984.553 Cash collateral
Emas - - - - - Gold
Persediaan 21.416 23.444 - - 44.860 Inventory
Tanah dan bangunan 2.550.267 2.076.515 160.996 - 4.787.778 Land and/or building
Kendaraan 140.575 266.540 32.093 - 439.208 Vehicles
Piutang 2.892.054 364.267 6.671 - 3.262.992 Receivables
Mesin dan peralatan 1.949.112 2.126.243 - - 4.075.355 Machinery and equipment
Asuransi kredit 683.345 241 218.109 - 901.695 Loan insurance
Kapal laut/transportasi air - 99.317 - - 99.317 Ships/water transportation
Total 9.199.478 4.956.567 429.231 10.482 14.595.758 Total
31 Desember/December 31, 2023
Kredit
Kredit Modal Kerja/ Investasi/ Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 3.040.806 835.244 459.722 30.946 4.366.718 Credit Exposure
Nilai Jaminan 7.814.514 1.840.873 723.513 30.946 10.409.846 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - - - - credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0,00% 0,00% 0,00% 0,00% 0,00% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 906.473 - 1.597 30.946 939.016 Cash collateral
Emas 1.392 - 16.281 - 17.673 Gold
Persediaan 40.444 - - - 40.444 Inventory
Tanah dan bangunan 2.087.793 1.291.154 167.372 - 3.546.319 Land and/or building
Kendaraan 136.599 186.972 78.336 - 401.907 Vehicles
Piutang 1.709.823 34.087 8.709 - 1.752.619 Receivables
Mesin dan peralatan 1.663.796 229.102 - - 1.892.898 Machinery and equipment
Asuransi kredit 1.268.194 241 451.218 - 1.719.651 Loan insurance
Kapal laut/transportasi air - 99.317 - - 99.317 Ships/water transportation
Total 7.814.514 1.840.873 723.513 30.946 10.409.844 Total
*) Bank tidak mengungkapkan jaminan yang diterima *) Banks do not disclose collateral held in the form of
dalam bentuk garansi perusahaan maupun garansi corporate guarantees and personal guarantees
perorangan mengingat nilainya yang tidak dapat diukur. considering that the value cannot be measured.
134
Page 558
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas Liquidity Risk
Manajemen Risiko Likuiditas Liquidity Risk Management
Pedoman dan kebijakan merupakan hal yang Guidelines and policies are very important in terms
sangat penting dalam hal penerapan manajemen of risk management application, so the Bank always
risiko, oleh karenanya Bank selalu melakukan kajian reviews the guidelines and policies related to
atas pedoman dan kebijakan yang berkaitan dengan liquidity periodically, at least once in a year. The
likuiditas secara berkala minimal satu tahun sekali. results of review conducted by the management
Hasil kajian yang dilakukan oleh manajemen brought about the limit adjustments, such as dealer
membawa penyesuaian limit, seperti limit dealer, limit, counterparty limit and Bank’s Asset and
limit counterparty dan Komite Aset dan Liabilitas Liability Committee (ALCO).
(ALCO) Bank.
Direksi melakukan pengawasan manajemen The Board of Directors oversees the management
likuiditas melalui rapat ALCO yang dilakukan setiap of liquidity through the ALCO meeting held every
bulan. Selain itu sistem e-treasury juga membantu month. In addition, the e-treasury system also helps
memberikan informasi likuiditas yang berguna untuk provide useful information for monitoring liquidity on
pemantauan secara harian. Kelebihan likuiditas a daily basis. Excess liquidity is allocated in the form
Bank dialokasikan dalam bentuk investasi treasuri of financial investments such as government bonds
seperti obligasi pemerintah dan penempatan dana and deposits with Bank Indonesia.
pada Bank Indonesia.
Komisaris melakukan pemantauan risiko melalui The Commissioners monitor risks through the Risk
Komite Pemantau Risiko. Monitoring Committee.
Penilaian Profil Risiko Likuiditas Assessment of Liquidity Risk Profile
Bank mengukur dan memantau risiko likuiditas The Bank measures and monitors liquidity risk
melalui analisis perbedaan jatuh tempo likuiditas through analysis of liquidity gap and liquidity ratios.
dan rasio-rasio likuiditas. Salah satu rasio likuiditas One of the liquidity ratios used is liquid assets to
adalah rasio dari aset likuid terhadap liabilitas likuid. liquid liabilities. As of December 31, 2024 and 2023,
Pada tanggal 31 Desember 2024 dan 2023, rasio the liquidity ratios are as shown below:
likuiditas adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023
Kas 45.628 43.763 Cash
Giro dan penempatan pada Current account and placement
Bank Indonesia 1.190.937 988.931 with Bank Indonesia
Efek yang dibeli dengan janji Securities purchased
dijual kembali - 1.150.667 under agreement to resell
Efek-efek 2.837.367 1.482.867 Securities
Giro dan penempatan pada Current accounts and
bank lain dikurangi dengan placements with other banks
simpanan dari bank lain 1.194.606 1.289.425 less deposits from other banks
Aset likuid bersih 5.268.538 4.955.653 Net liquid assets
Simpanan 6.653.778 5.992.039 Deposits
Rasio 79,18% 82,70% Ratio
135
Page 559
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Penilaian Profil Risiko Likuiditas (lanjutan) Assessment of Liquidity Risk Profile (continued)
Pengelompokan jatuh tempo untuk liabilitas The maturity grouping of financial liabilities is based
keuangan berdasarkan sisa jatuh tempo kontrak dari on the remaining contractual maturity from the
tanggal pelaporan. Untuk liabilitas keuangan di reporting date. For a financial liability where the
mana pihak lawan memiliki pilihan atas kapan counterparty has a choice of when the amount is to
liabilitas dibayarkan, liabilitas dialokasikan pada be settled, the liability is allocated to the earliest
periode paling awal di mana Bank dapat disyaratkan period in which the Bank can be required to pay.
untuk membayar.
Selanjutnya, liabilitas keuangan tingkat bunga Furthermore, floating rate financial liabilities uses
mengambang menggunakan kurva suku bunga interest curve existing at the end of reporting period.
yang tersedia pada akhir periode pelaporan.
Analisis Jatuh Tempo untuk Liabilitas Keuangan Maturity Analysis for Financial Liabilities
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2024 dan undiscounted cash flows as of December 31, 2024
2023: and 2023:
31 Desember/December 31, 2024
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Liabilities due
Liabilitas segera - 140.958 - - - - - 140.958 immediately
Kewajiban akseptasi - 11.619 - - - - - 11.619 Acceptance liabilities
Liabilitas lain-lain - 1.595 - - - - - 1.595 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.088.069 - - - - - 2.088.069 Deposits
Simpanan dari bank Deposits from
lain - 143 - - - - - 143 other bank
Liabilitas lain-lain - 11.494 - - - - - 11.494 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 3.004.112 1.517.855 78.239 6 - - 4.600.212 Deposits
Simpanan dari bank Deposits from
lain - 2.008 - - - - - 2.008 other bank
Liabilitas sewa - - 130 545 8.857 2.480 149 12.161 Lease liabilities
Subtotal - 5.259.998 1.517.985 78.784 8.863 2.480 149 6.868.259 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 313.741 - - - - - - 313.741 Unused facilities
L/C yang masih irrevocable
dan masih berjalan
dalam rangka ekspor
dan impor 14.717 - - - - - - 14.717 Irrevocable L/C
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - - - 10.482 - - 10.482 Bank guarantee
Total 328.458 5.259.998 1.517.985 78.784 19.345 2.480 149 7.207.199 Total
136
Page 560
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Jatuh Tempo untuk Liabilitas Keuangan Maturity Analysis for Financial Liabilities
(lanjutan) (continued)
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2024 dan undiscounted cash flows as of December 31, 2024
2023 (lanjutan): and 2023 (continued):
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 11.873 - - - - - 11.873 immediately
Liabilitas akseptasi - - - - - - - - Acceptance liabilities
Liabilitas lain-lain - 1.975 - - - - - 1.975 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.487.460 - - - - - 2.487.460 Deposits
Simpanan dari bank Deposits from
lain - 239 - - - - - 239 other bank
Liabilitas lain-lain - 9.422 - - - - - 9.422 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.523.971 927.790 78.004 10 - - 3.529.775 Deposits
Simpanan dari bank Deposits from
lain - 2.007 - - - - - 2.007 other bank
Liabilitas sewa - - 21 68 271 18.777 1.852 20.989 Lease liabilities
Subtotal - 5.036.947 927.811 78.072 281 18.777 1.852 6.063.740 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 227.574 - - - - - - 227.574 Unused facilities
L/C yang masih irrevocable
dan masih berjalan
dalam rangka ekspor
dan impor 28.327 - - - - - - 28.327 Irrevocable L/C
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - 20.446 18 - 10.482 - 30.946 Bank guarantee
Total 255.901 5.036.947 948.257 78.090 281 29.259 1.852 6.350.587 Total
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan and Liabilities
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2024 dan 2023, berdasarkan jangka December 31, 2024 and 2023 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions:
kontrak dan asumsi perilaku:
31 Desember/December 31, 2024
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 45.628 - - - - - 45.628 Cash
Current account with
Giro pada bank lain - 20.398 - - - - - 20.398 other banks
Efek-efek - - - 323.972 - - - 323.972 Securities
Acceptance
Tagihan akseptasi - 11.619 - - - - - 11.619 receivables
Aset lain-lain - neto - 62.833 - - - - - 62.833 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 358.135 - - - - - 358.135 other banks
Efek-efek - - - 10.000 - - - 10.000 Securities
Kredit - 109.927 240.672 1.887.863 480.108 413.944 274.844 3.407.358 Loans
137
Page 561
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan (lanjutan) and Liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2024 dan 2023, berdasarkan jangka December 31, 2024 and 2023 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions (continued):
kontrak dan asumsi perilaku (lanjutan):
31 Desember/December 31, 2024
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Suku bunga tetap: Fixed interest rate:
Current account with
Giro pada Bank Current account with
Indonesia - 372.189 - - - - - 372.189 Bank Indonesia
Giro pada bank lain - 221 - - - - - 221 other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.636.743 - - - - - 1.636.743 and other bank
Efek-efek - 64.352 654.956 489.425 347.932 539.344 407.386 2.503.395 Securities
Kredit - 118.900 284.194 908.397 149.811 150.687 485 1.612.474 Loans
Total financial
Total aset keuangan - 2.800.945 1.179.822 3.619.657 977.851 1.103.975 682.715 10.364.965 assets
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 140.958 - - - - - 140.958 immediately
Liabilitas akseptasi - 11.619 - - - - - 11.619 Acceptance liabilities
Liabilitas lain-lain - 1.595 - - - - - 1.595 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.085.748 - - - - - 2.085.748 Deposits
Simpanan dari bank Deposits from
lain - 143 - - - - - 143 other bank
Liabilitas lain-lain - 11.494 - - - - - 11.494 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.992.636 1.500.592 74.797 5 - - 4.568.030 Deposits
Simpanan dari bank Deposits from
lain - 2.000 - - - - - 2.000 other bank
Liabilitas sewa - - - 263 8.643 2.385 149 11.440 Lease liabilities
Total liabilitas Total financial
Keuangan - 5.246.193 1.500.592 75.060 8.648 2.385 149 6.833.027 liabilities
Neto - (2.445.248) (320.770) 3.544.597 969.203 1.101.590 682.566 3.531.938 Net
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 43.763 - - - - - 43.763 Cash
Giro pada Bank Current account with
Indonesia - 450.009 - - - - - 450.009 Bank Indonesia
Current account with
Giro pada bank lain - 17.675 - - - - - 17.675 other banks
Efek-efek - - - 15.077 - - - 15.077 Securities
Acceptance
Tagihan akseptasi - - - - - - - - receivables
Aset lain-lain - neto - 58.500 - - - - - 58.500 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 727.636 - - - - - 727.636 other banks
Efek-efek - - - - 10.000 - - 10.000 Securities
Kredit - 100.539 121.474 1.530.947 625.764 698.450 226.025 3.303.199 Loans
Suku bunga tetap: Fixed interest rate:
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.085.274 - - - - - 1.085.274 and other bank
Efek-efek - - 100 148.082 564.596 597.869 147.143 1.457.790 Securities
Efek yang dibeli Securities purchased
dengan janji dijual under agreement to
kembali - 1.150.667 - - - - - 1.150.667 resell
Kredit - 74.123 161.595 405.772 117.050 272.945 1.088 1.032.573 Loans
Total financial
Total aset keuangan - 3.708.186 283.169 2.099.878 1.317.410 1.569.264 374.256 9.352.163 assets
138
Page 562
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan (lanjutan) and Liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis for financial assets and liabilities as of
31 Desember 2024 dan 2023, berdasarkan jangka December 31, 2024 and 2023 based on maturity
waktu yang tersisa sampai tanggal jatuh tempo and behavior assumptions (continued):
kontrak dan asumsi perilaku (lanjutan):
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 11.873 - - - - - 11.873 immediately
Liabilitas akseptasi - - - - - - - - Acceptance liabilities
Liabilitas lain-lain - 1.975 - - - - - 1.975 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.484.276 - - - - - 2.484.276 Deposits
Simpanan dari bank Deposits from
lain - 238 - - - - - 238 other bank
Liabilitas lain-lain - 9.422 - - - - - 9.422 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.514.994 917.960 74.799 10 - - 3.507.763 Deposits
Simpanan dari bank Deposits from
lain - 2.000 - - - - - 2.000 other bank
Liabilitas sewa - - 21 68 271 18.777 1.852 20.989 Lease liabilities
Total liabilitas Total financial
Keuangan - 5.024.778 917.981 74.867 281 18.777 1.852 6.038.536 liabilities
Neto - (1.316.592) (634.812) 2.025.011 1.317.129 1.550.487 372.404 3.313.627 Net
Risiko Pasar Market Risk
Manajemen Risiko Pasar Market Risk Management
Satuan Kerja Treasuri sebagai risk taking unit The Treasury Department, as a risk-taking unit,
melakukan pengendalian internal dengan performs internal control by executing treasury
melakukan transaksi treasuri dengan tetap transactions taking into account the prudence
memperhatikan prinsip kehati-hatian dan sesuai principle and in accordance with internal guidelines
dengan pedoman internal dan peraturan eksternal. and external regulations. The Bank’s Risk
SKMR (Risk Management Departement) melakukan Management Department monitors the NOP
monitoring terhadap PDN (Posisi Devisa Neto). (Net Open Position). The Bank uses an e-treasury
Bank telah menggunakan sistem e-treasury yang system that provides information for market risk
memberikan informasi agar pengendalian risiko control to be more efficient and effective in
pasar menjadi lebih efisien dan efektif untuk controlling the exchange rate risk and interest rate
mengendalikan risiko nilai tukar dan risiko suku risk, and complements this with a Market Limit
bunga dan melengkapinya dengan Sistem System. Internal Audit Unit (SKAI) conducts internal
Pemantauan Limit (Market Limit System). Satuan audit of the Treasury Department to ensure the
Kerja Audit Internal (SKAI) melakukan internal audit internal controls over market risk.
di Departemen Treasuri untuk memastikan
pengendalian internal terhadap risiko pasar.
139
Page 563
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
1. Risiko Nilai Tukar 1. Foreign Exchange Risk
Sensitivitas Nilai Tukar Foreign Exchange Sensitivity
Analisis sensitivitas nilai tukar diukur dengan Foreign exchange sensitivity analysis is
kemampuan kelebihan modal Bank untuk measured by the ability of the Bank’s excess
menyerap potensi kerugian dari nilai tukar yaitu capital to absorb potential foreign exchange
membuat asumsi perubahan/fluktuasi nilai tukar losses by assuming that foreign exchange
yang berlawanan arah dengan masing-masing fluctuation will go adversely to each foreign
posisi nilai tukar. Sensitivitas potensi kerugian exchange position. Potential exchange loss
nilai tukar berdasarkan data historis selama sensitivity is based on historical data for one
setahun ke belakang. Kelebihan modal Bank year. Excess capital was able to cover potential
mampu menutup risiko nilai tukar pada loss from foreign exchange risk on
31 Desember 2024: 2.741 kali dan December 31, 2024: 2,741 times and
31 Desember 2023: 5.699 kali. December 31, 2023: 5,699 times.
Hal ini disebabkan karena posisi devisa neto This was because the Bank held a very low net
Bank yang rendah sedangkan kelebihan modal open position, while its excess capital was very
Bank yang tinggi, sehingga manajemen high; thus, the management believes that the
percaya bahwa Bank dinilai tidak rentan Bank is not significantly susceptible to foreign
terhadap pergerakan nilai tukar. exchange movements.
Tabel di bawah menunjukkan sensitivitas Bank The table below shows the Bank’s sensitivity for
atas kemungkinan perubahan yang terjadi a given reasonable possible change based on
berdasarkan fluktuasi dari nilai tukar historis, volatility of historical exchange rates, with all
dengan semua variabel lainnya tetap konstan. other variables remaining constant.
Pengaruh kenaikan Pengaruh penurunan
nilai tukar mata uang nilai tukar mata uang
Peningkatan nilai Penurunan asing pada laba/rugi asing pada laba/rugi
tukar mata nilai tukar sebelum pajak/ sebelum pajak/
uang asing/ mata uang asing/ Effect of increase on Effect of decrease on
Increase on Decrease on foreign exchange foreign exchange
Mata uang/ foreign exchange foreign exchange to profit or loss rate to profit or loss
Currency rates rates rates before tax before tax
USD 0,3949% (0,3949%) 0,84 (0,84)
EUR 0,3672% (0,3672%) 0,05 (0,05)
JPY 0,6138% (0,6138%) 0,0001 (0,0001)
SGD 0,3221% (0,3221%) 0,08 (0,08)
AUD 0,4109% (0,4109%) 0,01 (0,01)
CNY 0,3628% (0,3628%) 0,00 (0,00)
140
Page 564
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
2. Risiko Suku Bunga 2. Interest Rate Risk
Perbandingan atau rasio RSA (Rate Sensitive The ratio of RSA (Rate Sensitive Assets) to
Assets) terhadap RSL (Rate Sensitive RSL (Rate Sensitive Liabilities) as of
Liabilities) pada tanggal 31 Desember 2024, December 31, 2024 and 2023 are 171.08% and
dan 2023 masing-masing sebesar 171,08% dan 172.82%, respectively. If there are parallel
172,82%. Apabila terjadi perubahan suku changes in interest rates on assets and
bunga secara paralel pada aset dan liabilitas, liabilities, the Bank will be exposed to interest
Bank akan terekspos risiko suku bunga. rate risk.
Sensitivitas Suku Bunga Interest Rate Sensitivity
Analisis sensitivitas suku bunga diukur dengan Interest rate sensitivity analysis is measured by
kemampuan kelebihan modal Bank untuk the ability of the Bank’s excess capital to absorb
menyerap potensi kerugian dari perubahan potential loss from interest rate movements by
suku bunga, yaitu membuat asumsi making assumptions about interest rate
perubahan/fluktuasi suku bunga. Sensitivitas movement. Interest rate sensitivity is
suku bunga dilakukan dengan perubahan suku determined with the increasing interest by
bunga naik secara paralel shifted sebesar 0.25% and 1% parallel shifted. This rate is
0,25% dan 1% dengan mempertimbangkan taken by considering the fluctuated condition of
kondisi fluktuasi suku bunga pasar. Hal market interest. This was because the Bank
disebabkan karena kelebihan modal Bank yang had strong excess capital to cover interest rate
cukup untuk menutup perubahan suku bunga changes in the statement of financial position;
pada laporan posisi keuangan sehingga thus, the management of the Bank considers it
manajemen Bank menilai Bank tidak rentan to be not significantly susceptible to interest
terhadap pergerakan suku bunga. rate movement risk.
Analisis sensitivitas suku bunga digunakan Interest rate sensitivity analysis is used to
untuk menganalisis dampak kemungkinan analyze probable change in interest rate
perubahan suku bunga terhadap laba atau rugi affecting the profit or loss and equity. The
dan ekuitas. Perubahan estimasi nilai wajar dan estimated change in fair value and cash flows
arus kas untuk perubahan suku bunga pasar for changes in market interest rates are based
didasarkan pada volatilitas tingkat suku bunga on the volatility of historical interest rates, with
historis dengan mempertahankan variabel all other variables remaining constant
lainnya tetap konstan.
141
Page 565
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Sensitivitas Suku Bunga (lanjutan) Interest Rate Sensitivity (continued)
Sampai dengan tanggal 31 Desember 2024, As of December 31, 2024, if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 1.00% for securities
sebesar 1,00% untuk efek-efek diukur pada measured at fair value through profit or loss and
nilai wajar melalui laba rugi dan penghasilan other comprehensive income with all other
komprehensif lain dengan menganggap variables remaining constant, the net interest
variabel lainnya tetap konstan, pendapatan income would have been Rp13,950 higher or
bunga bersih Bank akan meningkat sebesar Rp13,950 lower, respectively.
Rp13.950 atau menurun sebesar Rp13.950.
Sampai dengan tanggal 31 Desember 2024, As of December 31, 2024, if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 0.25% for securities
sebesar 0,25% untuk efek-efek yang diukur measured at fair value through profit or loss and
pada nilai wajar melalui laba rugi dan other comprehensive income with all other
pendapatan komprehensif lainnya dengan variables remaining constant, the net interest
menganggap variabel lainnya tetap konstan, income would have been Rp3,487 higher or
pendapatan bunga bersih Bank akan meningkat Rp3,487 lower, respectively.
sebesar Rp3.487 atau menurun sebesar
Rp3.487.
37. PERJANJIAN-PERJANJIAN KERJASAMA 37. SIGNIFICANT COOPERATION AGREEMENTS
SIGNIFIKAN
1. Pada tanggal 1 September 2016, Bank 1. On September 1, 2016, the Bank entered into
melakukan perjanjian dengan PT Manning an agreement with PT Manning Development
Development mengenai perjanjian sewa regarding the rental agreement of Wisma
menyewa Wisma Hayam Wuruk lantai 1 dan 2 Hayam Wuruk 1st and 2nd floor room No. 100
ruang No. 100 dan 200 untuk kegiatan and 200 for office activities. This agreement is
perkantoran. Perjanjian ini berlaku selama valid for 10 years until August 31, 2026 with
10 tahun hingga 31 Agustus 2026 dengan the condition that the Bank is exempted from
ketentuan Bank dibebaskan biaya sewa selama rental fees for the first 3 months starting from
3 bulan pertama terhitung mulai jangka waktu the term of the lease. The agreement with
sewa. Perjanjian dengan PT Manning PT Manning Development will expire on
Development berakhir pada tanggal December 29, 2023, and will subsequently be
29 Desember 2023 kemudian digantikan replaced by PT Gajah Tunggal Tbk, with the
dengan PT Gajah Tunggal Tbk dengan kondisi rental terms and conditions referring to the
dan persyaratan sewa mengacu pada previous agreement. The rental fee is charged
perjanjian sebelumnya. Biaya sewa dibebankan Rp27,316 for the first five years and will be
sebesar Rp27.316 untuk lima tahun pertama paid for every three months for the remaining
dan akan dibayarkan per tiga bulan untuk lima five years.
tahun berikutnya.
2. Pada tanggal 13 Maret 2023, Bank melakukan 2. On March 13, 2023, the Bank entered into an
perjanjian dengan PT Manning Development agreement with PT Manning Development
mengenai perjanjian sewa menyewa Wisma regarding a rental agreement for Wisma
Hayam Wuruk lantai 6 untuk kegiatan Hayam Wuruk floor 6 for office activities. This
perkantoran. Perjanjian ini berlaku selama agreement is valid for three years three
3 tahun 3 bulan hingga 31 Agustus 2026. months until August 31, 2026. The agreement
Perjanjian dengan PT Manning Development with PT Manning Development will expire on
berakhir pada tanggal 29 Desember 2023 December 29, 2023, and will subsequently be
kemudian digantikan dengan PT Gajah replaced by PT Gajah Tunggal Tbk, with the
Tunggal Tbk dengan kondisi dan persyaratan rental terms and conditions referring to the
sewa mengacu pada perjanjian sebelumnya. previous agreement. The rental fee is Rp988
Biaya sewa dibebankan sebesar Rp988 belum excluding tax. The rental amount has been
termasuk pajak. Jumlah sewa telah dibayarkan paid in full by the Bank at the time of signing
lunas oleh Bank pada saat penandatanganan the agreement.
perjanjian.
142
Page 566
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. PERJANJIAN-PERJANJIAN KERJASAMA 37. SIGNIFICANT COOPERATION AGREEMENTS
SIGNIFIKAN (lanjutan) (continued)
3. Pada tanggal 20 Desember 2021, Bank 3. On December 20, 2021, the Bank entered into
mengadakan kerjasama dengan PT Fortress a cooperation agreement with PT Fortress Data
Data Services (FDS) dalam pelayanan dan Services (FDS) with scope of services and daily
pengelolaan harian atas aplikasi dan jasa maintenance of the application and financial
keuangan sehubungan dengan sistem software services related to the software system. This
tersebut. Perjanjian ini berlaku selama 5 (lima) agreement is valid for 5 (five) years from the
tahun terhitung sejak tanggal berlakunya date of agreement and will be automatically
perjanjian dan akan diperpanjang otomatis. extended. The annual service fee charged to
Biaya jasa tahunan yang dibebankan ke Bank the Bank is Rp3,792.
adalah sebesar Rp3.792.
4. Pada tanggal 9 September 2024, Bank 4. On September 9, 2024, the Bank entered into
melakukan perjanjian dengan Liany Tjandra an agreement with Liany tjandra Djaja regarding
Djaja mengenai perjanjian sewa menyewa a rental agreement shophouse Capem Puri for
Ruko Capem Puri. Perjanjian ini berlaku selama office activities. This agreement is valid for five
5 tahun hingga 8 September 2029. Biaya sewa years until 8 September 2026. The rental fee is
dibebankan sebesar Rp1.100 belum termasuk Rp1,100 excluding tax. The rental amount has
pajak. Jumlah sewa telah dibayarkan lunas oleh been paid in full by the Bank at the time of
Bank pada saat penandatanganan perjanjian. signing the agreement.
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Berikut ini adalah beberapa standar akuntansi dan The following are several accounting standards and
interpretasi yang telah disahkan oleh Dewan interpretations issued by the Indonesian Financial
Standar Akuntansi Keuangan (DSAK) yang Accounting Standards Board (DSAK) that are
dipandang relevan terhadap pelaporan keuangan considered relevant to the financial reporting of
Bank namun belum berlaku efektif untuk laporan the Bank but not yet effective for December 31, 2024
keuangan tanggal 31 Desember 2024. financial statements.
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2025
2025
Amandemen PSAK 221: Kekurangan Ketertukaran Amendment of PSAK 221: Lack of Exchangeability
Amandemen tersebut mengharuskan The amendments require disclosure of information
pengungkapan informasi yang memungkinkan that enables users of financial statements to
pengguna laporan keuangan memahami dampak understand the impact od a currency not being
mata uang yang tidak dapat dipertukarkan dengan exchangeable into other currency affects, or is
mata uang lain yang memengaruhi, atau expected to affect, the entiity’s financial
diperkirakan akan memengaruhi, kinerja keuangan, performance, financial position and cash flows. The
posisi keuangan, dan arus kas entitas. Amandemen amendments apply for annual reporting periods
berlaku untuk periode pelaporan tahunan yang beginning on or after 1 January 2025. Eralier
dimulai pada atau setelah 1 Januari 2025. application is permitted which an entity is requires to
Penerapan dini diperkenankan dimana entitas disclose that fact.
diharuskan mengungkapkan fakta tersebut.
Bank sedang mengevaluasi dampak dari standar The Bank is presently evaluating and has not yet
akuntansi tersebut dan belum menentukan determined the effects of these accounting
dampaknya terhadap laporan keuangan Bank. standards on its financial statements.
143
Page 567
The original financial statements
included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
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. TAMBAHAN INFORMASI ARUS KAS 39. SUPPLEMENTARY CASH FLOW INFORMATION
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2023 Reception Payment Non-cash changes December 31, 2024
Liabilitas sewa 20.989 - (11.003) 1.453 11.439 Lease liabilities
3.110.199 - (11.003) 1.453 11.439
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2022 Reception Payment Non-cash changes December 31, 2023
Liabilitas sewa 24.279 - (7.698) 4.408 20.989 Lease liabilities
3.113.489 - (7.698) 4.408 3.110.199
40. PENYELESAIAN LAPORAN KEUANGAN 40. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these financial
ini sesuai dengan standar Akuntansi Keuangan di statements In accordance with Indonesian Financial
Indonesia, yang telah diselesaikan dan disetujui Accounting Standard which were completed and
untuk diterbitkan oleh Direksi Bank pada tanggal authorized for issue on March 27, 2025.
27 Maret 2025.
144
Page 568
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Page 569
LEMBAR UMPAN BALIK
Feedback Form
Setelah membaca Laporan Tahunan PT Bank Ganesha Tbk, After reading the Annual Report of PT Bank Ganesha Tbk, we kindly
kami mohon kesediaan para pemangku kepentingan untuk ask stakeholders to provide feedback by sending e-mail or sending
memberikan umpan balik dengan mengirim e-mail atau mengirim this form via fax/post.
formulir ini melalui fax/pos.
Pertanyaan Setuju Tidak Setuju
Question Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan Bank.
This report has provided useful information regarding the Bank economic, social, and environmental performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
The data and information disclosed are easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
The data and information presented are useful for making decisions.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan ini Please score the aspects in this report.
(nilai 1 = paling penting, 2 = penting, 3 = tidak penting, (score 1 = most important, 2 = important, 3 = less important,
4 = sangat tidak penting). 4 = least important).
Kinerja Ekonomi Pengembangan Masyarakat
Economic Performance Community Development
Pembiayaan dengan Pertimbangan Aspek Lingkungan Hidup Penggunaan Material
Financing with Consideration of Environmental Aspects Material Consumption
Kerahasiaan Data Nasabah Penggunaan Energi
Confidentiality of Customer Data Energy Consumption
Kesetaraan Kesempatan Kerja Penggunaan Air
Equal Employment Opportunity Water Consumption
Pelatihan dan Pengembangan Kemampuan Karyawan Pengelolaan Limbah
Employee Training and Capacity Building Waste Management
Kesehatan dan Keselamatan Kerja Upaya Mengurangi Emisi
Occupational Health and Safety Efforts to Reduce Emissions
Mohon berikan komentar/saran/usulan bagi laporan ini.
Please provide comments/suggestions/recommendations for this report.
Profil Anda
Your Profile
Nama / Name :
Pekerjaan / Occupation :
Institusi/Perusahaan / Institution/Company :
Kontak (telepon, e-mail) / Contact (phone, e-mail) :
Kategori Pemangku Kepentingan
Stakeholders Category
Pemerintah / Government Nasabah / Customer Karyawan / Employees Mitra Usaha / Business Partners
Media / Media Masyarakat / Public LSM / NGO Lain-Lain, ... / Others, ...
Saran dan tanggapan yang Anda berikan atas informasi yang disajikan Please send your suggestions and comments on the information
dalam laporan ini mohon dikirimkan kepada: presented in this report to:
Wisma Hayam Wuruk Lt. 1 & 2
SEKRETARIS PERUSAHAAN Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120
(021) 2910 9900 (hunting) (021) 2910 9992
Corporate Secretary corpsect@bankganesha.co.id
www.bankganesha.co.id
Page 570
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Page 571
2024
Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
PT Bank Ganesha Tbk
Wisma Hayam Wuruk Lt. 1 dan 2
Jl. Hayam Wuruk No. 8
Jakarta Pusat 10120
Tel.: (021) 2910 9900 (hunting)
Fax.: (021) 2910 9992
E-mail: corpsect@bankganesha.co.id
Website: www.bankganesha.co.id
Names mentioned 200 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Kantor Akuntan Publik Purwantono
p.2
unresolved
org
Financial Services Authority
p.2 ×32
unresolved
person
Kebijakan Keberagaman Komposisi
· Komisaris
p.7
unresolved
org
Bank Indonesia
p.10 ×37
unresolved
org
Bank Indonesia Giro
p.10
unresolved
org
Bank Public Company Asset Rp
p.16 ×2
unresolved
org
PT Layanan Keuangan Berbagi
p.17 ×2
unresolved
org
PT Permata Indo Sejahtera. Kolaborasi
p.18
unresolved
org
PT Permata Indo Sejahtera. This
p.18
unresolved
org
Bank Ganesha Head Office
p.19 ×4
unresolved
org
Bank KBMI I. Bank Ganesha
p.19
unresolved
org
Bank KBMI I
p.19 ×2
unresolved
org
PT Fintek Digital Indonesia
p.20 ×2
unresolved
org
PT Perdagangan Real Estate Terdepan
p.20 ×3
unresolved
org
PTPTBank BankGanesha GaneshaTbk Tbk
p.27
unresolved
org
Bank Ganesha. Penutup Closing
p.30
unresolved
org
Bank Ganesha. Tercatat
p.37
unresolved
org
Bank Ganesha Mobile Banking
p.38 ×2
unresolved
org
Bank Indonesia’s
p.40
unresolved
org
Bank Ganesha Great Achievers
p.43 ×2
unresolved
org
Bank Devisa
p.48 ×2
unresolved
org
Bank DASAR HUKUM PENDIRIAN
p.48
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.48 ×2
unresolved
person
Notary Esther Daniar Iskandar
p.48 ×2
unresolved
org
Minister of Law and Human Rights
p.48 ×3
unresolved
org
Indonesia Stock Exchange
p.48 ×4
unresolved
org
Bank Indonesia. On
p.49
unresolved
org
Menteri Keuangan Republik Indonesia
p.50
unresolved
org
Bank Ganesha’s Head Office
p.50
unresolved
org
Minister of Finance
p.50
unresolved
org
Bank Indonesia Decree
p.50
unresolved
org
Bank Umum Swasta Devisa
p.56
unresolved
org
Bank Indonesia Certificate.
p.57
unresolved
org
Bank Ganesha’s KPR
p.60
unresolved
org
Bank Ganesha’s KPP
p.60
unresolved
org
Bank Garansi
p.60
unresolved
org
Bank Ganesha. This
p.60
unresolved
org
Bank Indonesia Fast Payment
p.62
unresolved
org
PT Equity Life Indonesia
p.63 ×2
unresolved
org
PT Great
p.63
unresolved
org
PT Great Eastern Life Indonesia
p.63
unresolved
org
PT Bahana TCW
p.64
unresolved
org
PT Bahana TCW Investment Investment Management
p.64
unresolved
org
PT Trimegah Asset
p.64
unresolved
org
PT Trimegah Management
p.64
unresolved
org
Reksa Dana Saham
p.64
unresolved
org
Indonesia Tbk
p.65
unresolved
org
Kementerian Keuangan
p.65
unresolved
org
PT Akulaku Finance Indonesia
p.66
unresolved
org
PT Amartha
p.66
unresolved
org
PT Amartha Mikro Mikro Fintek
p.66
unresolved
org
PT Berdayakan
p.66
unresolved
org
PT Berdayakan Usaha Usaha Indonesia
p.66
unresolved
org
PT Cerita Teknologi
p.66
unresolved
org
PT Cerita Teknologi Indonesia
p.66
unresolved
org
PT MNC Guna
p.67
unresolved
org
PT MNC Guna Indonesia
p.67
unresolved
org
PT Kredit Utama Fintech Fintech Indonesia
p.67
unresolved
org
PT Tirta Rindang
p.67
unresolved
org
PT Tirta Rindang Unggul Unggul Ekatama Finance
p.67
unresolved
org
PT Multindo
p.67
unresolved
org
PT Multindo Auto Auto Finance
p.67
unresolved
org
PT Clemont Finance Indonesia
p.67 ×2
unresolved
org
PT Esta Kapital Fintek
p.67 ×2
unresolved
org
PT Sejahtera Sama Kita
p.67 ×2
unresolved
org
PT Reksa Finance
p.67 ×2
unresolved
org
PT Goodworth Investments
p.68 ×2
unresolved
org
PT Jasa Keuangan Keuangan Berbagi
p.68
unresolved
org
PT Pintar
p.68
unresolved
org
PT Pintar Inovasi Digital Inovasi Digital
p.68
unresolved
org
PT Moladin Finance
p.68
unresolved
org
PT Moladin Finance Indonesia
p.68
unresolved
org
PT Fintek
p.68
unresolved
org
PT Fintek Digital Digital Indonesia
p.68
unresolved
org
PT Idana Solusi
p.69
unresolved
org
PT Idana Solusi Sejahtera Sejahtera
p.69
unresolved
org
PT Transpacific Finance
p.69 ×2
unresolved
org
PT Yobelindo Graha Mandiri
p.69
unresolved
org
PT Yobelindo Graha Mandiri Bank Ganesha
p.69
unresolved
org
PT Yobelindo
p.69
unresolved
org
PT Yobelindo Graha Graha Mandiri
p.69
unresolved
org
PT Ray
p.69
unresolved
org
PT Ray White Indonesia
p.69
unresolved
org
PT Ray White
p.69
unresolved
org
PT Ray White Indonesia Indonesia
p.69
unresolved
org
PT Signature Properties
p.69
unresolved
org
PT Signature Properties Bank Ganesha
p.69
unresolved
org
PT Signature Properties Properties
p.69
unresolved
org
PT Xavier
p.69 ×2
unresolved
org
PT Xavier Marks Indonesia
p.69
unresolved
org
PT Xavier Marks Marks Indonesia
p.69
unresolved
org
PT Berkat
p.69 ×2
unresolved
org
PT Berkat Mulia Intinusa
p.69
unresolved
org
PT Berkat Multi Multi Intinusa
p.69
unresolved
org
Realty
p.69 ×2
unresolved
org
PT Violet
p.69 ×2
unresolved
org
PT Violet Indonesia Pratama
p.69
unresolved
org
PT Violet Indonesia Indonesia Pratama
p.69
unresolved
org
PT Properti Maksima
p.69
unresolved
org
PT Properti Maksima Bank Ganesha
p.69
unresolved
org
PT Properti Properti Maksima
p.69
unresolved
org
PT Sagotra
p.70 ×3
unresolved
org
PT Sagotra Usaha Bank Ganesha
p.70
unresolved
org
PT Pasar Dana Pinjaman
p.70
unresolved
org
PT Pasar Dana Dana Pinjaman
p.70
unresolved
org
PT Hidup Ideal Sejahtera
p.70
unresolved
org
PT Hidup Ideal Ideal Sejahtera
p.70
unresolved
org
PT Lumbung Dana Asia
p.70
unresolved
org
PT Lumbung Dana Asia Bank Ganesha
p.70
unresolved
org
PT Lumbung
p.70
unresolved
org
PT Lumbung Dana Dana Asia
p.70
unresolved
person
Chairperson
· President Commissioner
p.75 ×2
unresolved
org
Bank Peserta Lembaga Penjamin Simpanan
p.76
unresolved
org
Indonesia Deposit Insurance Corporation
p.76
unresolved
org
Bank Agen Penjual Efek Reksadana Indonesia
p.76
unresolved
person
Forum Komunikasi
· Direktur
p.76
unresolved
org
Bank Manager Bank Dagang Nasional Indonesia
p.78
unresolved
org
PT Prima
p.78
unresolved
org
PT Bali Turtle Island
p.78
unresolved
org
PT Bali Turtle Island Development Development
p.78
unresolved
org
Ganesha Tbk
p.78
unresolved
person
Furthermore
· Presiden Direktur
p.78 ×2
unresolved
org
Cable Tbk
p.78 ×2
unresolved
org
PT KMI Wire
· Komisaris
p.78 ×2
unresolved
org
Bank Sumber Ekonomi Sumber Ekonomi Asia
p.79
unresolved
org
Bank Swadesi
p.79 ×3
unresolved
org
Bank Ganesha. Currently
p.79 ×3
unresolved
org
Bank Ganesha. Saat
p.79 ×6
unresolved
org
PT Pemeringkat Efek
p.80
unresolved
org
PT Pemeringkat Indonesia
p.80
unresolved
org
PT Bank Dagang Negara
p.81 ×2
unresolved
org
Mandiri (Persero) Tbk
p.81
unresolved
org
Fund
· Direktur Dana
p.81
unresolved
org
Bank Mandiri Dua
p.81 ×2
unresolved
person
Vice
· Wakil Presiden Direktur
p.83 ×4
unresolved
org
Bank Direktur Komersial Bank Ganesha
p.83
unresolved
org
Bank ICBC
p.83
unresolved
—
Consumer
· Direktur
p.86
unresolved
org
PT Sinar Harapan Persada.
p.86
unresolved
org
PT Sinar Harapan Persada. Mulai
p.86
unresolved
org
Investment Tbk
p.90 ×2
unresolved
org
International Limited UOB Kay Hian Pte Ltd
p.90
unresolved
org
UOB Kay Hian Pte Ltd International Limited
p.92
unresolved
org
Masyarakat Investment Tbk
p.92
unresolved
person
Profi
· Komisaris
p.95
unresolved
org
PT Lumbung Sari
p.129
unresolved
org
PT Medicom Prima
p.129
unresolved
org
PT Ventura Investasi Prima
p.129
unresolved
org
PT Ventura Investasi Utama
p.129
unresolved
org
Bank Ganesha’s GCG Ganesha
p.147
unresolved
org
PT Datindo Entrycom
p.150 ×4
unresolved
person
Notary Hannywati Gunawan
p.150 ×4
unresolved
org
Menteri
p.151
unresolved
—
Gunawan Taslim
· Komisaris Independen
p.156
unresolved
org
Kementerian Ketenagakerjaan Republik Indonesia. Sehingga
p.156
unresolved
org
Kementerian Ketenagakerjaaan Republik Indonesia
p.156 ×2
unresolved
—
Appointed Trisna Chandra
· Independent Commissioner
p.156 ×32
unresolved
—
Appointed Mahesh Ajit Ranade
· Vice President Director
p.156 ×26
unresolved
org
Ministry of Manpower
p.156 ×3
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