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LEVEL UP
TO THE NEXT
JOURNEY
ANNUAL REPORT The year 2024 is a remarkable year for PT Bank Syariah Indonesia Tbk (BSI). BSI has
2024
set its course to "Level Up to the Next Journey" after successfully navigating its first
three years with numerous achievements worth celebrating. This level-up initiative is
being carried out across various aspects, including enhancing employee competencies
and capabilities, as well as improving BSI’s financial performance to strengthen its
competitiveness in the global market. In 2024, BSI will continue to move forward and
transform towards a new era that is more advanced, innovative and in line with the
needs of the times. BSI strives to continue to develop, strengthen its position in the
market, and become more relevant to technological developments, economic dynamics,
and the public's desire for more modern and sustainable banking products.
BSI has carried out digital transformation and innovation in products and services. This
bank is committed to providing services that are more efficient and more in line with
technological developments. To be able to adapt to global trends and existing challenges,
the bank is making innovations in sharia financial products, sustainability, as well as
efforts to reach more new customers, especially through digital platforms. The various
transformations that the bank has carried out in 2024 have achieved good performance
in terms of asset growth, increased profits, as well as wider expansion throughout
Indonesia and the global market. Going forward, the bank will be able to strengthen its
competitiveness in both the domestic and international sharia banking markets. In this
way, BSI is increasingly recognized as a superior sharia bank, which is able to compete
with conventional banks and other financial institutions.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Theme
Continuity
Expanding, Accelerating,
Sustainable Growth
The year 2023 marks a significant milestone for Bank Syariah Indonesia
(BSI). On August 17, 2023, the Bank upgraded its representative office
in Dubai, United Arab Emirates, to a full branch office. This change
in status will greatly help BSI expand and maximize its global market
potential. This strategic policy is projected to help the Bank accomplish
its goal of being a “Top 10 Global Islamic Bank”.
The Bank’s expansion extends beyond the improvement of its
international operational network and finance disbursement.
Acceleration activities continue to be carried out by developing
digital services to give clients with the most comprehensive, secure,
and convenient services while expanding market access. The Bank
2023
continues to ensure the security and confidentiality of data from
digital access through the implementation of governance and risk
management in information technology.
In order to support these expansion and acceleration operations, BSI
created Business Continuity Management (BCM) procedures and
reinforced its organizational management. BSI anticipates that the
strategic policies and achievements in 2023 will contribute to higher
growth in the Bank’s performance.
The many initiatives and innovations implemented have resulted in
continuous, balanced, and long-term performance growth for BSI. This
is also a positive step in boosting the national economy.
At the same time, as Indonesia’s largest Sharia bank, BSI continues to
develop and help MSMEs in progressing to the next level. The Bank is
also working to strengthen the “Islamic Ecosystem” in order to become
more competitive on a global scale.
PT Bank Syariah Indonesia Tbk
2 2024 Annual Report
Page 5
Collaboration
to Accelerate Growth
The year 2022 marks the first full year of PT Bank Syariah Indonesia
Tbk’s (“BSI”) operations to be conducted comprehensively and
integratively, following the establishment of “Operational Day 1”
on November 1, 2021. Throughout the year, BSI consistently built
synergies between the strengths of three large Islamic banks into one,
both in terms of capital, information technology, service infrastructure
and a variety of products and services. BSI also moved quickly to
collaborate with various elements in Indonesia’s Islamic economic
ecosystem. These synergy and collaboration steps have proven to be
able to drive BSI’s performance to a satisfactory level, as the spearhead
of Islamic banking in the national banking landscape.
2022
New Energy
for Indonesia
PT Bank Syariah Indonesia Tbk (BSI) is just one year old, being formed
by the merging of 3 (three) Islamic banks that are members of the
Association of State-Owned Banks (Himbara). The establishment
of this bank on 1 February 2021 was immediately inaugurated by
President Ir. H. Joko Widodo at the State Palace.
BSI has accomplished incredible things at such a young age. The
average financial performance increased. The integration of legacy
banks’ operating functions is also going well. BSI has also opened a
representative office in Dubai, the world’s financial capital.
All of this is due to the hard work, innovation, and dedication of all BSI
2021
employees, as well as the support of stakeholders, who enable the Bank
to provide excellent services. On this foundation, we will all strengthen
our commitment and renew our passion to make Bank Syariah Indonesia
stronger so that it can become New Energy for Indonesia.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Table of Contents
Theme and Meaning of Theme 1 Association Memberships 89 Marketing Aspect 164
Theme Continuity 2 Organizational Structure 90 Cutsomer Complaints
169
Management
Table of Contents 4 Board of Directors Profile 92
Operational Review Per
Company Overview 6 Board of Commissioners Profile 107 170
Business Segment
Milestones 8 Sharia Supervisory Board 122
Financial Review 178
Our Best Contribution 10 Employee Profile 135 Financial Performance 178
Number of Employees by Gender 135 Debt Payment Ability and
194
Number of Employees by Position 135 Receivables Collectibility
Performance at a Glance
Number of Employees by Age Productive Asset Quality
135 196
Range Analysis
Key Performance Achievements
14
2024 Number of Employees by Capital Structure 200
136
Overview of Key Financial Data 18 Education Level Risk Exposure and Capital
203
Number of Employees by Information
Operational Overview 21 136
Employment Status Material Agreement for Capital
Stock Price Information 22 241
Shareholder Composition 137 Investment
Information on Bonds, Sukuk, and/ Capital Goods Investment 241
24 Main and controlling shareholder 144
or Convertible Bonds
List of Subsidiaries, Associated Commitments and
Information on Other Funding 144 242
24 Entities and Joint Venture Contingencies
Sources
Company Group Structure 145 Material Information and Facts
Event Highlights 26 After the Accountant's Report 243
Informasi Kelompok Usaha Bank 145 Date
Chronology of share listing 146 Business Prospects and Future
244
Report of the Board of Directors, Chronology of Issuance and/or
Strategy for 2025
146
Board of Commissioners and Listing of Other Securities Target Achievement and Future
246
Sharia Supervisory Board Information on the Use of Public
Targets
Accountant (AP) and Public 148 Dividend Policy,
Report from the Board of Directors 32 Accounting Firm (KAP) Services 253
Announcement, and Payment
Report from the Board of Name and Address of Supporting Realization of Fund Utilization
44 149 254
Commissioners Institutions and/or Professionals from Public Offering
Report of the Sharia Supervisory Awards and Certifications 151 Material Information on
52
Board Investment, Expansion,
Information on Website 156
Divestment, Merger/ 256
Responsibility for
56 Consolidation, Acquisition, and
the 2024 Annual Report
Debt/Capital Restructuring
Management Discussion and Material Transactions Involving
Analysis on Performance Conflicts of Interest and/or
258
Company Profile Transactions With Affiliated
Parties
Economic Review 160
Corporate Identity 60
Changes in Laws and
Global Economic Analysis 160 264
Name and Address of Regional Regulations and Their Impacts
62
Office and Branch Office National Economic Analysis 161
Changes In Accounting Policies 266
Company Brand 71 Sharia Banking Industry
161 Bank’s Soundness Level 266
Analysis
Brief History Company 72
Business Continuity
Analysis of BSI Position In the 267
Vision, Mission and Corporate 162 Information
74 Banking Industry
Culture
Disclosure of Governance,
Operational Review 164
Business Activities 76 Management, and Control 267
Bank Strategy 164 Framework for Tax Aspects
Operational Areas 84
PT Bank Syariah Indonesia Tbk
4 2024 Annual Report
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Maximum Funding Limit Basis and Guidelines for Administrative Sanctions
268 293
(BMPD) Implementing GCG Imposed on The Company,
Members of The Board
Spot and Forward Transactions 269 Corporate Governance Structure
295 of Commissioners, and 460
and Mechanism
Directors by The Capital
Corporate Organ Structure 295 Market Authority and Other
Authorities
Governance Soft Structure 296
Human Capital Access to Company
Corporate Governance 462
296 Information and Data
Human Capital Management Mechanism
272 Code of Conduct 474
Strategy
Shareholders 296
Human Capital Management Long-Term Compensation
273 GMS 297 477
Policy and Implementation Policy Based on Performance
Board of Directors 307 Whistleblowing System 477
Recruitment 273
Board of Commissioners 329 Anti-Corruption Program 479
Competency Development 273
Sharia Supervisory Board 358 Conflict of Interest
Career Development 275 483
Nomination and Management
Performance Assessment 275
Remuneration of The Board Insider Trading 483
370
Remuneration 275 of Directors and Board of
Commissioners Provision of Funds to
Pension Program 275 Related Parties and Large 484
Board of Directors and Fund Provision
System and Infrastructure Human Board of Commissioners 372
276
Capital Diversity Policy Transparency of Financial
and Non-Financial 485
Internalization of Culture 277 Transparency of Share Conditions of BUS
Disclosure of Information Ownership of The Board
278 of Directors, Board of 375 List of Consultants, Advisors,
to Employees
Commissioners, and or Equivalent Entities 485
Human Capital Management Sharia Supervisory Board Engaged by BUS
279
Structure
The Board of Commissioners Number of Internal Frauds
Human Capital Work Plan 2025 279 Supporting Bodies and 376 that Occurred and Efforts to 485
Committees Resolve Them
Organs and Committees Buy Back Shares and/or Buy
408 485
Back Obligasi
Information Technology Under the Board of Directors
Implementation of Distribution of Funds for
Master Plan and Information Governance in Providing Social Activities, Both
282 430 485
Technology Strategy Remuneration for Islamic Amount and Recipients of
Commercial Banks Funds
Information Technology
282 Non-Halal Income and its
Innovation Public Accountant 436 486
Use
Information Technology The Internal Control System 437
283 Implementation of Integrated
Infrastructure 486
Risk Management 442 Governance
Information Technology
283 Compliance Function 449 Implementation of the
Governance
Anti-Money Laundering, Guidelines for Public Company 489
Information Technology Governance
288 Prevention of Terrorism
Management Structure
Financing, And Prevention of Good Corporate Governance
456 492
2025 Information Technology Proliferation of Weapons of Assessment
288
Work Plan Mass Destruction Financing
Program (AMLCFTPFWMD)
Lawsuit 458
Social and Environmental
502
Corporate Governance Responsibility
OJK References Index 505
Commitment to Governance
292
Implementation Financial Information 526
Achievements in Corporate
292
Governance Implementation
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Company
Overview
Product
and Services:
Individual, Corporate,
Digital Banking and
Cards
Establishment Date:
February 1, 2021
PT Bank Syariah Indonesia Tbk
6 2024 Annual Report
Page 9
Share Ownership:
State of the Republic of Indonesia 0.00%
PT Bank Mandiri (Persero) 51.47%
PT Bank Negara Indonesia (Persero) 23.24%
PT Bank Rakyat Indonesia (Persero) 15.38%
Public 9.91%
Number of Employees:
17,234 people
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Milestones
• Launch of the 7 working
• Bank Indonesia issued business licenses cultures of BRIsyariah:
through letter No.10/67/kep.GBI/ PASTI PK, i.e., professional,
dpG/2008. enthusiast, HR Awards,
• On October 16, 2008, PT Bank tawakal, integrity, business
BRIsyariah officially began operating orientation, and customer
under Islamic Sharia principles, satisfaction.
transitioning from traditional operations. On July 1, 2009, • Live core Banking System
• On December 19, 2008, the Sharia Sofyan Djalil, SyIAR (Sharia Integrated
Business unit of PT Bank Rakyat State Minister & Automated Realtime)
PT Bank Rakyat Indonesia (persero) Tbk was separated for State Owned equipped with electronic f
Indonesia (Persero) and merged into PT Bank BRISyariah Enterprises, inancing originating system
Tbk acquired Bank (spin-off process), effective January 1, officially launched (efoS) and management
Jasa Arta. 2009. BRIsyariah. Information System (mIS).
2007 2008 2009 2010
• In commemorating its 11th anniversary,
BRIsyariah develops technological
innovation for internal business processes
BRIsyariah developed i-Kurma to accelerate customer services, which BRIsyariah go public on May 9,
Gen 2 to increase service quality was Kemaslahatan for Madani People 2018 on the Indonesia Stock
for the customer. I-Kurma Gen (i-kurma). Kurma is a digital application for Exchange, conducting an Initial
2 is a development from the microfinance processing. Public Offering for 2,623,350,600
previous application to accelerate • The commencement of Qanun Sharia shares to both domestic and
the microfinance disbursement financial institution implementation in Aceh foreign investors with a nominal
application process. by BRI and BRIsyariah. value of Rp500 per share.
2020 2019 2018
Bank Syariah Mandiri and BNI BSI was able to complete the
Syariah merged with BRIsyariah first rights issue process through
into one entity, i.e., Bank Syariah Pre-emptive Rights. This process
Indonesia (BSI), on February 1, was oversubscribed by 1.4 times BSI has officially obtained a full
2021, which coincided with 19 and generated additional capital of license to operate in Dubai, United
Jumadil Akhir 1442 H. around Rp5 trillion. Arab Emirates.
2021 2022 2023
PT Bank Syariah Indonesia Tbk
8 2024 Annual Report
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• BRIsyariah developed the
Sharia Officer Development
Program (SODP) to create
• BRIsyariah has established bankers who have great
itself as the world’s first competence in Islamic banking
sharia bank to offer mobile and a common understanding • Launch of BRIsyariah
banking services in 4 (four) of the BRIsyariah business. internet banking.
online markets: Blackberry • Rebranding of Tabungan • Implementation of an
App World, Google Play, BRIsyariah iB becomes electronic financing
Apple Store, and Nokia Tabungan Faedah BRIsyariah iB support application (Appel)
Implementation of Store. • Bank Indonesia approved to support the financing
Sharia Services at 18 • Launch of Tabungan Impian BRIsyariah as a foreign disbursement process
BRI Branch Offices. BRIsyariah. exchange bank. quickly and accurately.
2011 2012 2013 2014
• The first Islamic bank disbursed Rp58,1 billion in KUR
syariah to 2578 customers. • OJK appointed BRIsyariah as Indonesia’s
• Distributed SBUM (Down Payment Assistance First Movers in Sustainable Banking.
Subsidy) to ASN and the private sector for FLPP KPR • BRIsyariah became the first Sharia Bank
f inancing in 2017, totaling Rp950 billion. BRIsyariah issued in Indonesia to launch Laku Pandai
• Designated by the Ministry of Finance of the BRIsyariah Syariah BRISSMARt.
Republic of Indonesia as the recipient bank for Subordinated • BRIsyariah received approval from the
electronic state tax collectors through the second Mudarabah Sukuk I Ministry of Finance of the Republic
generation national Income Generation module 2016 to strengthen of Indonesia as a participant in the
(MPN) for corporate and individual taxpayers. its capital base. StateSharia Securities (SBSN) auction.
2017 2016 2015
2024
• The First Sustainability Sukuk Issuance in Indonesia
• Launching of BYOND by BSI
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Our
Best Contribution
First Sustainability Sukuk Issuance
in Indonesia
BSI is highly committed to continuing to be involved in climate change mitigation actions and sustainable development through
sustainable financing programs and financing. The bank is ready to encourage the transition to a green economy through the
implementation of sharia financial instruments that focus on environment, social, governance (ESG). For this reason, BSI issued the
first ESG sukuk instrument in Indonesia in the form of the BSI Sustainability Sukuk or Sustainability Sukuk Mudharabah. These sharia
securities with assets (business activities) as the basis (underlying sukuk) support finance in the categories of Environmentally Aware
Business Activities (KUBL) and Socially Aware Business Activities (KUBS). This instrument will provide different values for investors,
providing great economic, social and environmental benefits.
BSI has obtained permission from OJK through POJK No. 18 BSI saw that the global green bond market had developed
of 2023 to issue sukuk up to IDR 3 trillion. This Sustainability rapidly in recent years and saw an opportunity to help develop
Sukuk in Rupiah currency is offered in a Sustainable Public this new instrument to finance sustainability projects through
Offering (PUB) and is expected to provide a yield range of the issuance of Sustainability Sukuk. BSI will also regulate
6.40% - 7.20% for a period of 1.2 and 3 years. The presence the management and use of funds, evaluation and selection
of Sustainability Sukuk is an innovation that can enrich sharia of projects as well as management of results and reporting
financial instruments in Indonesia. Moreover, this innovation mechanisms. BSI as the largest sharia bank pioneered the
is categorized as an instrument that prioritizes economic issuance of sustainability sukuk in Indonesia. Sustainability
sustainability as well as BSI's contribution to mitigating Sukuk combines environmentally friendly and socially insightful
climate change and realising green economic development, business activities to support the achievement of sustainable
while always providing benefits to the people. development goals while also encouraging the achievement
of sustainable financing contribution targets determined
nationally.
PT Bank Syariah Indonesia Tbk
10 2024 Annual Report
Page 13
BYOND
by BSI
PT Bank Syariah Indonesia Tbk (BSI) officially launched
BYOND by BSI as an answer to the public's need for
increasingly complex banking and financial services
in the digital era. BYOND by BSI is a SuperApp for
comprehensive financial, social and spiritual services
that are easier and more convenient to access,
with maximum security. BYOND by BSI can fulfill
expectations and provide comprehensive solutions
to various community needs related to sharia banking
services and the Islamic economic ecosystem. Then
matters related to Umrah and Hajj services can also
be synergized with BSI accessibility in the future.
BYOND by BSI is not just a SuperApp for banking
services but also the result of BSI's ongoing BYOND is designed to provide a more intuitive and relevant banking
transformation in responding to various challenges experience for the younger generation, especially those who want fast and
in the era of digitalization. BSI will always be easy transaction processes. To create innovation, BSI also plays a big role
agile in developing new products in line with in creating new ways of working by building a Digital Lab. Here, BSI applies
digitalization. This transformation is also in line with agile concepts, allowing teams to work in short cycles to quickly test and
the new government program that is to encourage refine BYOND features. One of the results, there are five solutions offered
digital infrastructure. BYOND by BSI continues to by BYOND by BSI, which are also different from BSI Mobile: updating
develop according to people's needs by providing technology, modernizing the appearance of the application (New UI/UX),
convenience, speed, comfort but also focusing on re-branding, new work methods and ecosystem.
transaction security. "In accordance with the tagline
#SemuaJadiMudah, with BYOND by BSI everything is In addition, in designing BYOND, customer security is a top priority.
easy, for anyone, anytime and anywhere." BYOND is built with multiple layers of security to protect customers. First,
to activate, customers must enter their PIN and debit card data. Second,
BYOND by BSI is supported by capable IT BYOND implements a fraud detection system (FDS) which can recognize
technology and infrastructure because it includes the anomalous transaction patterns. Third, BYOND is equipped with a
development of new technology, improving cyber hardware security module (HSM). This is a high technology used to protect
security and infrastructure. As a super application PIN and customer data in a very secure form. BYOND's security process is
that goes beyond banking, BYOND comes with also very strict. Each feature goes through various tests—grey box, white
better technology. With a user interface (UI) and box, and black box penetration tests—to ensure that there are no chances
user experience (UE) that is more sophisticated and that can be used by irresponsible parties.
fresher, it can continue to meet the needs of more
sophisticated customers, which are becoming more
dynamic day by day in line with current and future
developments.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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PERFORMANCE
HIGHLIGHTS
PT Bank Syariah Indonesia Tbk
12 2024 Annual Report
Page 15
01
PT Bank Syariah Indonesia Tbk
2024 Annual Report
13
Page 16
PERFORMANCE
HIGHLIGHTS
Key Performance Achievements
in 2024
Asset
IDR
408.61 Trillion
15.55% yoy
Third-party funds NPF Gross
IDR
327.45 Trillion 1.90%
11,46% yoy (0.18)% yoy
PT Bank Syariah Indonesia Tbk
14 2024 Annual Report
Page 17
Fee Based Income
IDR
5.56 Trillion 32.16%
yoy
Net income
IDR
7.00 Trillion 22.83%
yoy
ROE
0.89
%
yoy
17.77%
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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PERFORMANCE
HIGHLIGHTS
Mobile Banking
User Registration BYOND
by BSI + BSI Mobile
7.99 Million
26.6% yoy
Assalamualaikum,
Aisyah!
semangat jalani hari ini! Number of Transactions
546 Million
45.2% yoy
User Registration
Since Launching
November 2024 1.98 Million 405.5% Mtm
Third party
Award
30 World's Most Euromoney Awards for
Trustworthy Companies Excellence 2024
2024 Indonesia's Best Digital Bank
The Category of Bank 2024
Newsweek Version of
66 World Banks
PT Bank Syariah Indonesia Tbk
16 2024 Annual Report
Page 19
Zakat
2024 Company Zakat Employee Zakat
232.1 B 36.5 B
20,53%
Total Zakat
268,6 B
The Digital Banker Global Anugerah ESG Republika Good Corporate
Islamic Finance Award Award 2024 Governance Award 2024
Best Islamic Wealth Manager - Best Practices in Regulation CGPI Award 2024
Indonesia Compliance (Most Trusted Category)
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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PERFORMANCE
HIGHLIGHTS
Overview of
Key Financial Data
Report of Financial Position
(in IDR Millions)
Descriptions 2024 2023 2022*
ASSETS
Cash 8,080,689 5,255,841 4,951,469
Current Accounts and Placements with Bank Indonesia 49,966,279 32,440,778 31,778,458
Current Accounts and Placements with Other Banks - Net 3,866,065 2,303,728 2,475,917
Investment in Marketable Securities - Net 62,216,518 71,169,020 57,841,271
Acceptance Receivables - Net 183,294 426,916 476,589
Murabahah Receivables - Net 140,025,625 132,154,963 120,700,195
Istishna Receivables - Net 11 28 131
Ijarah Receivables - Net 169,901 205,167 1,653
Funds of Quardh - Net 12,986,090 10,489,164 8,867,013
Mudharabah Financing - Net 2,843,591 1,831,652 1,001,957
Musyrakah Financing - Net 109,042,087 83,756,501 66,450,946
Assets Acquired for Ijarah - Net 3,122,255 2,190,107 1,484,573
Fixed Assets and Right-of-Use Assets - Net 7,723,853 5,352,843 5,396,010
Intangible Assets - Net 2,102,344 1,128,334 258,688
Deferred Tax Assets 2,056,727 1,665,694 1,675,103
Other Assets - Net 4,228,103 3,253,388 2,367,465
TOTAL ASSETS 408,613,432 353,624,124 305,727,438
LIABILITIES, TEMPORARY SHIRKAH FUNDS AND EQUITY
LIABILITIES
Obligations Due Immediately 858,643 1,316,067 1,009,502
Undistributed Revenue Sharing 291,578 255,932 192,775
Wadiah Deposits
Wadiah demand deposits 19,147,079 20,847,524 21,797,852
Wadiah savings deposits 55,280,067 47,026,374 44,214,405
Deposits from Other Banks
Wadiah demand deposits 174,879 125,337 142,388
Wadiah Savings deposits 8,985 7,788 1,309
Interbank Mudharabah Investment Certificate (“SIMA”) 3,366,650 1,628,176 2,075,000
Sharia Compliant Interbank Fund Management Certificate
600,834 - -
("SIPA")
Liabilities to Bank Indonesia 18,417,864 11,900,055 -
Acceptance Liabilities 185,145 431,228 481,403
Taxes Payable 889,642 539,042 667,485
Employee Benefits Liabilities 534,730 667,264 689,018
Estimated Losses on Commitments and Contingencies 24,045 32,017 28,873
Other Liabilitie 5,867,830 2,446,107 2,355,781
PT Bank Syariah Indonesia Tbk
18 2024 Annual Report
Page 21
Descriptions 2024 2023 2022*
TOTAL LIABILITIES 105,647,971 87,222,911 73,655,791
TEMPORARY SYIRKAH FUNDS
Mudharabah demand deposits 37,235,801 32,417,260 22,754,968
Mudharabah savings deposits 85,790,658 78,280,185 72,897,352
Mudharabah time deposits 130,678,867 115,984,789 100,760,342
Subordinated sukuk mudharabah 200,000 200,000 1,375,000
Issued mudharabah sukuk 3,018,563 3,608 -
Mudharabah term financing 1,000,000 776,250 778,375
TOTAL TEMPORARY SYIRKAH FUNDS 257,923,889 227,662,092 198,566,037
EQUITY
Paid in Capital 23,064,630 23,064,630 23,064,630
Additional Paid-in Capital (3,929,100) (3,929,100) (3,929,100)
Gain on revaluation of fixed assets 553,440 444,530 444,530
Remeasurement of employee benefit liabilities - net of tax 347,644 241,462 268,904
Gain/(Loss)
Marketable Securities - Net (56,814) 6,154 (55,477)
Appropriated retained earnings 3,377,462 2,236,713 1,384,677
Unappropriated retained earnings 21,684,310 16,674,732 12,327,446
TOTAL EQUITY 45,041,572 38,739,121 33,505,610
TOTAL LIABILITIES, TEMPORARY SYIRKAH FUNDS,
408,613,432 353,624,124 305,727,438
AND EQUITY
*Direklasifikasi
Report of Profit Loss and Other Comprehensive Income
(in IDR Millions)
Descriptions 2024 2023 2022
Income from Fund Management As Mudharib 25,298,203 22,251,743 19,622,865
Third Parties’ Share on Return (7,889,029) (5,993,168) (4,032,169)
Bank’s Share In Profit 17,409,174 16,258,575 15,590,696
Other Operating Income 5,556,479 4,204,466 3,701,111
Operating Expenses (11,793,642) (10,249,204) (9,895,336)
Provision Expense for Impairment Losses on Earning and Non-
(1,893,867) (2,622,479) (3,748,797)
Earning Assets – Net
Income from Operation 9,278,144 7,591,358 5,647,674
Non-Operating Income – Net 4,312 (2,156) 8,534
Income Before Zakat and Tax Expense 9,282,456 7,589,202 5,656,208
Zakat (232,061) (189,730) (141,405)
Tax Expense (2,044,507) (1,695,729) (1,254,621)
Net Income 7,005,888 5,703,743 4,260,182
Total Other Comprehensive Income – Net of Tax 152,124 34,189 50,893
Total Comprehensive Income 7,158,012 5,737,932 4,311,075
Basic Earnings Per Share (Full Amount) 151,88 123,65 102,54
Diluted Earnings Per Share (Full Amount) 151,88 123,65 102,54
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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PERFORMANCE
HIGHLIGHTS
Cash Flow Report
(in IDR Millions)
Descriptions 2024 2023 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Cash Generated from Operating Activities 6,812,261 2,041,035 1,885,530
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash generated from/ (used in) investing activities 6,345,483 (11,404,359) 5,994,708
CASH FLOWS FROM FINANCING ACTIVITIES
Net Cash Generated from Financing Activities 8,749,006 10,162,997 4,798,909
NET INCREASE IN CASH AND CASH EQUIVALENTS 21,906,750 799,673 12,679,147
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 40,021,092 39,221,419 26,542,272
CASH AND CASH EQUIVALENTS AT THE END OF YEAR 61,927,842 40,021,092 39,221,419
Report on Reconciliation of Income and Profit Sharing
(in IDR Millions)
Descriptions 2024 2023 2022
Revenue from Fund Management as Mudharib 25,298,203 22,251,743 19,622,865
Deductions
Current year income in which its cash and cash equivalents has
(1,787,637) (1,691,143) (1,576,539)
not been received
Additions
Previous year income in which its cash and cash equivalent was
1,691,143 1,576,539 1,429,789
received during current year
Available income for profit sharing 25,201,709 22,137,139 19,476,115
Bank’s share in profit-sharing (17,312,680) (16,143,971) (15,443,946)
Third parties’ share on return 7,889,029 5,993,168 4,032,169
Report on Sources and Distribution of Zakat Funds
(in IDR Millions)
Descriptions 2024 2023 2022
Sources of Zakat Funds
Internal bank 232,061 189,730 141,405
External bank
Employees 36,452 33,041 31,661
Customers and public 38,743 34,731 38,656
307,256 257,502 211,722
Distribution of Zakat Funds
Distributed to other institutions (268,348) (205,881) (170,771)
Decrease in zakat funds 38,908 51,621 40,951
Beginning balance of zakat funds 196,774 145,153 104,202
Ending balance of zakat funds 235,682 196,774 145,153
PT Bank Syariah Indonesia Tbk
20 2024 Annual Report
Page 23
Statements of Sources and Uses of Qardhul Hasan Funds
(in IDR Millions)
Descriptions 2024 2023 2022
Sources of Qardhul Hasan Funds
Infaq and shadaqah 84,691 63,947 73,857
Penalty 21,972 17,915 12,877
Non-halal income 1,240 1,733 3,168
Others 4,094 - -
111,997 83,595 89,902
Use of qardhul hasan fund
Donations (117,028) (80,736) (108,831)
Increase/(decrease) in charitable funds (5,031) 2,859 (18,929)
Beginning balance of qardhul hasan funds 9,907 7,048 25,977
Ending balance of qardhul hasan funds 4,876 9,907 7,048
Financial Ratio
(in IDR Millions)
Descriptions 2024 2023 2022
Liquidity
Financing to Deposit Ratio (FDR) 84.97 81.73 79.37
Loan quality
Non Performing Financing (NPF) Gross 1.90 2.08 2.42
Non Performing Financing (NPF) Nett 0.50 0.55 0.57
Profitability
Cost to Income Ratio (CIR) 50.89 49.86 51.01
Operating Expenses to Operating Income (BOPO) 69.93 71.27 75.88
Return on Assets (ROA) 2.49 2.35 1.98
Return on Equity (ROE) 17.77 16.88 16.84
Net Return (NI) 5.66 5.82 6.31
Profit (Loss) to Revenue Ratio 22.71 21.56 18.27
Liabilities to Total Assets Ratio 88.98 89.05 89.04
Liabilities to Equity Ratio 807.19 812.83 812.47
Productive Assets
Non-Performing Productive and Non-Productive Assets to Total
1.11 1.21 1.35
Productive and Non-Productive Assets
Non-Performing Productive Assets to Total Productive Assets 1.39 1.54 1.79
Allowance for Impairment Losses on Financial Assets to
2.72 2.99 3.29
Productive Assets
Capitalization
Minimum Capital Requirement Ratio (KPMM) 21.40 21.04 20.29
Compliance
Percentage of Violations and Exceedances of Legal Lending Limit
0.00 0.00 0.00
(BMPD)
Statutory Reserve Requirement ( IDR ) 4.83 6.76 8.30
Statutory Reserve Requirement (Foreign Currency) 1.46 1.13 1.18
Net Open Position 2.26 2.47 0.57
PT Bank Syariah Indonesia Tbk
2024 Annual Report
21
Page 24
PERFORMANCE
HIGHLIGHTS
Operational Highlights
Table of Operational Highlights
Description 2024 2023
Corporate Banking
Financing 58,719,889 54,541,919
Funding/Down Payment 21,619,859 22,354,117
Commercial Banking
Financing 18,497,916 12,969,097
Funding/Down Payment 12,013,780 6,990,589
Institutional Relations
Funding/Down Payment 89,456,637 79,770,650
Retail
Financing 201,263,437 172,805,028
Funding/Down Payment 205,226,059 185,573,903
Stock
Information
BSI 2023-2024 Stock Information Table
Price per share (IDR) Number Trading
Market
of Shares Volume
Year Capitalization
Opening Highest Lowest Closing Outstanding (million of
(Rp Trillion)
(IDR) (IDR) (IDR) (IDR) (shares) shares)
2024
Quarter I 2,740 2,750 2,670 2,710 46,129,260,138 2,804 125.01
Quarter II 2,550 2,630 2,550 2,620 46,129,260,138 2,342 120.86
Quarter III 3,060 3,060 3,000 3,010 46,129,260,138 2,622 138.85
Quarter IV 2,780 2,790 2,700 2,730 46,129,260,138 1,555 125.93
2023
Quarter I 1,650 1,700 1,650 1,680 46,129,260,138 3,133 77.49
Quarter II 1,670 1,690 1,655 1,690 46,129,260,138 1,779 77.96
Quarter III 1,620 1,630 1,605 1,625 46,129,260,138 1,449 74.96
Quarter IV 1,740 1,745 1,710 1,740 46,129,260,138 1,169 80.26
PT Bank Syariah Indonesia Tbk
22 2024 Annual Report
Page 25
Price and Volume Movement Chart of BSI Stock for 2023 – 2024
Trading Volume (stocks) Stock Closing Price (IDR)
All Time High
after Merger
Sep-24
FTSE Large Cap
Index Inclusion
Sep-24
3.500 300
Top 9
Global Sharia Bank
Aug-24
3,160 250
3.000
Top 10
Global Sharia Bank
Mar-24
Corporate Action: 200
Volume (stocks)
Price (IDR)
Right Issue
2.500
2,730
LQ45
150
Index Inclusion 1,740
Aug-22 1,290 +56.90%
2.000
Dec-24
+34.88% (YoY) 100
-25.69% Dec-23
Dec-22 (YoY)
(YoY)
1.500
50
1.000 0
Dec-21 Mar-22 Jun-22 Sep-22 Dec-22 Mar-23 Jun-24 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24
Corporate Action
In 2024, BSI did not undertake any corporate actions affecting the number of outstanding shares, such as stock splits, reverse stock
splits, stock dividends, bonus shares, or changes in nominal share value.
Stock Trading Suspension and/or Delisting Actions
As of December 31, 2024, BSI had never been subject to stock trading suspension or delisting sanctions.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
23
Page 26
PERFORMANCE
HIGHLIGHTS
Information on Bonds, Sukuk,
and/or Convertible Bonds
Bond Information
As of December 31, 2023, BSI had not issued any bonds.
Sukuk Information
BSI Sukuk Table
Amount of
Description Issue Date Tenor Currency
Sukuk
Long-term Sukuk Mudharabah Muqayadah Conducted
December 26, 2023 12 Years IDR 3.7 Billion
Without Public Offering I PT Bank BSI tbk Year 2023 Phase I
Medium-term Subordinated Mudaraba Sukuk of PT Bank
December 15, 2023 5 Years IDR 200 Billion
Syariah Indonesia, Tbk Year 2023
Long-term Sukuk Mudharabah Muqayadah Conducted
March 26, 2024 12 Years IDR 7.76 Billion
Without Public Offering I PT Bank BSI tbk Year 2023 Phase II
370 days
Bank BSI Sustainability-Based Mudharabah Sukuk I Phase
June 14, 2024 2 years IDR 3 Trillion
I Year 2024
3 years
Long-term Sukuk Mudharabah Muqayadah Conducted
Without Public Offering I PT Bank BSI tbk Year 2024 December 20, 2024 12 Years IDR 3.97 Billion
Phase III
Information
on Other Funding Sources
As of December 31, 2024, BSI does not have any other funding sources.
PT Bank Syariah Indonesia Tbk
24 2024 Annual Report
Page 27
Convertible Bonds
As of December 31, 2024, BSI had not issued any Convertible Bonds.
Ranking
Due date Profit sharing Payment Status
2024 2023
December 26, 2035 0.55% Not Paid Yet - -
AA (sy) AA (sy)
December 15, 2028 7.90% Not Paid Yet id id
(PEFINDO) (PEFINDO)
June 26, 2036 0.55% Not Paid Yet - -
June 24, 2025 6.65%
June 14, 2026 6.70% Not Paid Yet AAA (Pefindo)
Id
-
June 14, 2027 6.80%
December 26, 2036 0.55% Not Paid Yet - -
PT Bank Syariah Indonesia Tbk
2024 Annual Report
25
Page 28
PERFORMANCE
HIGHLIGHTS
Event
Highlights
January 16, 2024 February 1, 2024
Grand Launching of the First Online Customer Fund BSI’s 3rd Anniversary.
Account (RDN) Opening by a Sharia Bank in Indonesia at
the Indonesia Stock Exchange.
March 13, 2024 March 19, 2024
Corporate Zakat Payment 2023 > IDR223 Billion. Donations for 3,333 Orphans.
April 5, 2024 May 17, 2024
"Mudik Asyik" Homecoming Program with State-Owned Annual General Meeting of Shareholders.
Enterprises (BUMN).
PT Bank Syariah Indonesia Tbk
26 2024 Annual Report
Page 29
May 30, 2024 June 2024
Inauguration of BSI Aceh Green Building and BSI Fostered Issuance of the First Sustainability Sukuk in Indonesia.
Village.
June 17, 2024 June 20-23, 2024
BSI Distributes 9,390 Sacrificial Animals Across BSI International Expo.
Indonesia for Eid al-Adha 2024.
July 19, 2024 July 26, 2024
Hujan Rejeki BSI Mobile 2024. BSI Inaugurates UMKM (MSME) Center in Makassar.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
27
Page 30
PERFORMANCE
HIGHLIGHTS
September 9, 2024 September 15, 2024
BSI Supports the Success of PON XXI Aceh. BSI Wins the "Indonesia’s Best Digital Bank 2024" Award
from Euromoney Awards for Excellence.
September 17, 2024 September 17, 2024
BSI Ranked 9th in Market Capitalization at IDR 138.85 BSI Commits to Actively Accelerating the Development
Trillion as of September 2024, Making It the Only Islamic of a Global Hub and Sustainable Islamic Ecosystem by
Bank in Indonesia to Enter the Top 10 Global Islamic Establishing BSI Tower at the Indonesia Islamic Financial
Banks. Center (IIFC).
September 19, 2024 October 18, 2024
BSI Enters the Top 30 "World’s Most Trustworthy BSI Inaugurates UMKM (MSME) Hub in Bedugul, Bali.
Companies 2024" in the Banking Category by Newsweek.
PT Bank Syariah Indonesia Tbk
28 2024 Annual Report
Page 31
November 9, 2024 November 17, 2024
Launch of BYOND by BSI. BYONDAY Funwalk.
November 26, 2024 November 28, 2024
BSI Wins "Indonesia Most Trusted Companies" Award Grand Launching of BSI Gold.
at the Corporate Governance Perception Index (CGPI)
Award 2024.
December 10, 2024
BSI Entrepreneurial Talent 2024.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
29
Page 32
REPORT OF
THE BOARD
OF DIRECTORS,
BOARD OF
COMMISSIONERS,
AND SHARIA
SUPERVISORY
BOARD
PT Bank Syariah Indonesia Tbk
30 2024 Annual Report
Page 33
02
PT Bank Syariah Indonesia Tbk
2024 Annual Report
31
Page 34
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Report
of The Board of Directors
Assalamualaikum
Warahmatullahi
Wabarakatuh,
Dear Respected
Shareholders and
Stakeholders,
We express our utmost
gratitude to Allah SWT,
for by His grace and
blessings, in 2024 BSI was
able to achieve positive
performance for our
Shareholders and other
Stakeholders.
Hery Gunardi
President Director
PT Bank Syariah Indonesia Tbk
32 2024 Annual Report
Page 35
As a financial institution committed to implementing Sharia Belitung Islands, and Lampung; Regional Office 4 covers Banten,
principles in every operational activity, BSI continuously strives DKI Jakarta, Bekasi City, and Bekasi Regency; Regional Office 5
to contribute optimally to Indonesia’s economy while maintaining covers Central Jakarta, West Jakarta, South Jakarta, East Jakarta,
the integrity and trust of our customers. Tangerang City, Tangerang Regency, South Tangerang City, Bogor
City, Bogor Regency, Depok City, and Bekasi City; Regional
On this occasion, please allow us to present various pieces of Office 6 covers West Java; Regional Office 7 covers Central Java
information regarding the management and performance of the and the Special Region of Yogyakarta; Regional Office 8 covers
Bank during the 2024 fiscal year. This report covers the Bank’s East Java, Bali, West Nusa Tenggara, and East Nusa Tenggara;
performance results, company prospect analysis, progress in Regional Office 9 covers West Kalimantan, South Kalimantan,
the implementation of corporate governance, performance Central Kalimantan, East Kalimantan, and North Kalimantan; and
assessments of the Committees under the Board of Directors, Regional Office 10 covers Gorontalo, Maluku, North Maluku,
and changes in the composition of the Board of Directors. Papua, Southwest Papua, West Sulawesi, South Sulawesi,
Central Sulawesi, Southeast Sulawesi, and North Sulawesi.
Analysis of The Bank’s Performance The implementation of the Bank's management is reflected in its
organizational structure, which is divided into eight Directorates
BSI is one of the largest sharia banks in Indonesia, focusing on under the President Director and Vice President Director, namely
providing banking services based on Islamic Sharia principles the Directorate of Information Technology, the Directorate of
to meet the financial needs of the Indonesian community. Treasury & International Banking, the Directorate of Wholesale
BSI offered a wide range of products and services tailored to Transaction Banking, the Directorate of Risk Management, the
the needs and profiles of each customer. These products and Directorate of Compliance & Human Capital, the Directorate of
services are divided into four categories: individual, corporate, Finance & Strategy, the Directorate of Retail Banking, and the
digital banking, and card products. The details are as follows: Directorate of Sales & Distribution. In addition, to support the
1. Individual Products and Services, including Business, Gold, Bank's operations and decision-making, the President Director is
Hajj and Umrah, Investment, Financing (including financing also assisted by several SEVPs, including SEVP Operation, SEVP
for Micro, Small, and Medium Enterprises), Priority, Savings, Information Technology, SEVP Digital Banking, SEVP Wholesale
and Transaction Services. Risk, SEVP Retail & Consumer Risk, SEVP Human Capital, SEVP
2. Corporate Products and Services, including Cash Corporate Strategy, SEVP Consumer Product Solution, and SEVP
Management, Treasury, Service, Financing, and Deposits. Internal Audit, as well as by other management tiers.
3. Digital Banking Products and Services, including BSI Mobile,
Online Account Opening, Gold Solutions, BSI QRIS, BSI In carrying out its operational activities, the Bank employed a
Cardless Withdrawal, BSI Debit Card, BSI Debit OTP, BSI total of 17,234 staff. As of 31 December 2024, there were 14
ATM CRM, BSI Aisyah, BSI Net, BSI Merchant Business, BSI employees holding Doctorate degrees, 1,016 with Postgraduate
API Platform, BSI Smart Agent, BSI Payment Point, Mobile degrees, 14,603 with Bachelor's degrees, 1,572 with Diploma
Deposits, and Griya Hasanah Online Top-Up via BSI Mobile. qualifications, and 29 with a high school education. The
4. Card Products and Services, including Financing Cards and Bank consistently provided competency development for
Debit Cards. its employees through an approach based on experience,
engagement, and education. This development was tailored
To optimize products and services for customers, the Bank to both the current job levels and future projected positions.
established a business network and operational areas supported Employee competency development at BSI remained one of the
by Regional Offices up to Functional Operation Offices. As of main focuses in improving the quality of human resources and
31 December 2024, the Bank had 10 (ten) Regional Offices in supporting the achievement of the Bank’s vision and mission.
spread throughout Indonesia. Regional Office 1 covered the Such development encompassed not only technical skills but
Nanggroe Aceh Darussalam area; Regional Office 2 covers North also the understanding and application of Sharia principles in all
Sumatra, the Riau Islands, and Riau; Regional Office 3 covers aspects of operations.
South Sumatra, Bengkulu, West Sumatra, Jambi, the Bangka
PT Bank Syariah Indonesia Tbk
2024 Annual Report
33
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REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
BSI regularly developed its information technology. Following its Amid rising geopolitical tensions and global economic pressures,
focus on strengthening and stabilizing information technology in Indonesia’s economy demonstrated resilience, growing steadily
2023, in 2024 BSI made significant strides in enhancing its digital at 5.03% yoy in 2024. This growth was primarily driven by robust
platforms. This included continuously increasing the number of domestic demand, despite a contraction in net exports caused
mobile banking users, adding QRIS merchants and EDC machines, by declining commodity prices and a global economic slowdown.
expanding and relocating ATMs and CRMs to strategic locations, Although domestic economic growth was slightly restrained due
improving cash management transaction capabilities through to weaker external demand—reflected in the contraction of the
the launch of Bewize, and enhancing public accessibility through Manufacturing Purchasing Managers’ Index (PMI) from early
BSI Agents. The consistency in digital transformation continued Q3-2024 through November 2024—consumer confidence and
with the launch of the SuperApp BYOND by BSI. BYOND by BSI retail sales growth remained strong, aligned with the continued
emerged as a solution to meet all customer needs, carrying the resilience of domestic demand.
tagline #SEMUA JADI MUDAH (Everything Becomes Easy). The
presence of this SuperApp underscored the Bank’s commitment In the sharia banking sector, positive growth was observed
to providing comprehensive and integrated financial, social, and throughout 2024. To enhance competitiveness and support
spiritual services. the development of Islamic banking, the Financial Services
Authority (OJK) established five main focus areas for the 2024–
This peak of innovation marked a revolutionary step in expanding 2025 period. These include the consolidation of Islamic banks,
sharia banking inclusion in line with the Government’s Asta Cita the formation of the Islamic Finance Development Committee
mission and served as a game changer for digital Islamic banking (KPKS), the development of guidelines for product innovation,
services in Indonesia. BYOND by BSI demonstrated the Bank’s the strengthening of the role of Islamic banks within the Islamic
strong commitment to remaining adaptive, agile, innovative, and economic ecosystem, and the enhancement of the contribution
relevant to the times. of sharia banks to MSME development. To support this strategy,
OJK introduced three new product guidelines aimed at broadening
With the resources at its disposal, the Board of Directors and strengthening the Islamic banking product portfolio.
effectively managed these assets, enabling the Bank to achieve These guidelines include: Mudarabah Financing Products, the
solid performance in 2024. The Board consistently considered Implementation of the Shariah Restricted Investment Account
global, national, and banking industry economic conditions (SRIA) using the Mudharabah Muqayyadah contract, and the
in developing its business strategies, allowing it to overcome Implementation of the Cash Waqf Linked Deposit (CWLD).
challenges—particularly those related to the economic climate’s These three guidelines were expected to encourage innovation,
impact on the Bank’s business. Therefore, in presenting an enhance competitiveness, and strengthen the position of sharia
analysis of the Bank’s performance, we begin with an overview of banking in the national market.
the global, national, and banking industry economic conditions.
Based on the analysis of the economy and industry, and in
Macroeconomic Overview consideration of existing challenges, the Bank set a market target
of IDR 272.99 trillion for financing and credit disbursement,
The International Monetary Fund (IMF), in its World Economic and IDR 321.27 trillion for third-party funds. In line with these
Outlook (WEO) published in January 2025, projected global market targets, the Bank targeted fund management income as
economic growth in 2024 at 3.2% year-on-year (yoy), a slight Mudharib of IDR 24.70 trillion in 2024.
deceleration compared to the previous year’s growth of 3.3% yoy.
The slowdown in global economic growth was mainly attributed To achieve these market targets, the Bank also established the
to the economic recovery in several countries—particularly in the percentage of rewards for fund collection and allocation for
Euro Area and Asia—which fell short of initial expectations. 2024 as follows:
The United States (US) economy grew solidly, mainly supported
by strong domestic demand, in line with easing inflationary
pressures. Meanwhile, economic growth in the Euro Area
remained subdued despite a downward trend in inflation.
Similarly, China’s economic recovery was hampered by a
prolonged property crisis, despite the implementation of several
expansionary policies by the Chinese government. Additionally,
Japan experienced a slowdown due to temporary supply
disruptions.
PT Bank Syariah Indonesia Tbk
34 2024 Annual Report
Page 37
Table of Percentage of BSI Fund Allocation per December 32, 2024
Products Tenor Rate
Corporate 1-10 years 6,04%-10,09%
Commercial 1-10 years 8,79%-12,84%
Non-Murabahah Murabahah
Linkage 1-10 years
11,25%-12,00% 11,50%-12,25%
Non-Murabahah Murabahah
>10 years
12,25%-13,00% 12,50%-13,25%
SME
Non-Murabahah Murabahah
Local Champion Value Chain <5 years
12,25%-13,00% 12,50%-14,25%
Non-Murabahah Murabahah
>5 - 10 years
13,25%-14,00% 12,50%-14,25%
Micro 1-5 years 17,58% - 33,94%
Griya 1-30 years 8,75 % - 11,25%
Cicilan Emas 1-5 years 9,25% - 9,50%
0,81% - 1,51%
Gold Pawn 1 years
flat/month
Mitraguna 1-15 years 9,25% - 10,50%
Pension 1-15 years 10,50% - 11,50%
New Car 1-7 years 8,75%
Oto
Used Car & New Motorcycle 1-5 years 9,75% - 10,50%
In addition, BSI had also set competitive profit-sharing percentages for savings, deposits, and demand deposits, as shown below:
Table of Percentage of BSI Fund Collection as of December 31, 2024
Products Nisbah (%)
Mudharabah Current Accounts 43,07
Mudharabah Deposits -
1 Month 25,19
3 Month 27,69
6 Month 28,15
12 Month 26,19
Strategy and Strategic Policies
2024 is still a challenging year due to global economic uncertainty 1. Sound and Sustainable Business Growth: BSI continues to
and tight monetary policy. Globally, inflation is experiencing a implement strategies that have proven to add value to its
downward trend. However, the inflation rate is falling at a slower performance, namely by managing financing growth in a
pace compared to the target of the Central Banks of developed healthy and sustainable manner.
countries. Meanwhile, BI's benchmark interest rate is expected 2. Optimization of Third-Party Funds and Liquidity
to be kept high to keep the outflow of fund flow from domestic Management: BSI is expanding retail funding—particularly
financial market due to wait-and-see behavior from business savings products—maintaining the concentration of core
players. depositors, and exploring other funding opportunities such
as issuing sukuk.
Amidst the challenging liquidity condition and as an effort 3. Ecosystem Penetration: BSI is accelerating business growth
to support business targets as well as the achievement of the by focusing on penetrating six priority ecosystems, namely
medium and long term, BSI has prepared strategic strategies and household, education, spiritual and charity, government
policies that will be pursued as follows: spending, healthcare, and investment, by offering products
and services tailored to customer needs.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
35
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REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
4. Digital and Transaction Banking: BSI continues to enhance Agents, and QRIS merchants. Second, the Bank tapped into
the Bank’s digitalization by increasing the number of active new business models such as gold-based business, Hajj savings,
mobile banking users, shifting transactions from branches bancassurance, and treasury business. These strategic moves
to electronic and digital channels, and digitizing business proved effective, allowing BSI to maintain a consistently strong
processes to accelerate service level agreements (SLAs) and performance exceeding the banking industry average, supported
increase the Bank’s fee-based income. by solid fundamentals.
5. Efficiency and Productivity Improvement: BSI continues
to streamline its branch network and enhance employee With a net profit growth of 22.83% yoy in 2024, BSI ranked
productivity through staff redeployment. among the Top 10 Banks with the highest performance growth.
This outstanding profit achievement was driven by effective
To support the implementation of the five (5) strategic focus management of Third-Party Funds (TPF) and sustained, well-
areas mentioned above, BSI also strengthened its fundamental targeted financing disbursement.
enablers, which included enhancing organizational management,
stabilizing and upgrading the core banking system, improving Amidst intense liquidity competition in the banking sector, BSI
IT cybersecurity, reinforcing network and information security, recorded a TPF growth of 11.46% to IDR 327.45 trillion. This
developing IT operations, establishing partnerships with third achievement was supported by low-cost funds (CASA), which
parties to meet data security and confidentiality standards, accounted for 60.12% of total TPF. Throughout 2024, BSI’s CASA
preparing a Business Continuity Management (BCM) framework, reached IDR 197 trillion, an increase of 10.65% yoy. BSI’s TPF
and implementing Environmental, Social, Governance, Risk & from savings products amounted to IDR 140.53 trillion, followed
Compliance (ES-GRC) principles to support the Sustainable by time deposits of IDR 130.58 trillion and current accounts
Development Goals (SDGs). of IDR 56.33 trillion. Effective TPF management contributed
positively to the reduction in profit-sharing expenses. This
The Board of Directors directly led the formulation of the Bank’s was achieved by leveraging the Islamic ecosystem, a unique
strategy through various meetings held between the Board and advantage held by Islamic banks, particularly through gold and
key management. The strategy was outlined in the Bank’s Business Hajj-related businesses. Additionally, innovations and digital
Plan (RBB) for 2024–2026 and the Corporate Plan, both of which transformation facilitating digital transactions also had a positive
are regularly evaluated by the Board of Directors to ensure the impact on TPF mobilization.
effectiveness of strategy implementation through internal report
reviews and coordination meetings with Group Heads. BSI’s financing disbursement also showed impressive
performance, growing above the industry average. In 2024, BSI
Performance Target Achievement disbursed financing amounting to IDR 278.48 trillion, reflecting
a 15.88% yoy increase. By segment, financing to the wholesale
Based on the strategies implemented, BSI recorded strong segment reached IDR 77.22 trillion (up 14.38% yoy), followed
performance in 2024, achieving its targets as planned. A by retail segment at IDR 49.38 trillion (up 16.86% yoy), and
performance analysis is presented below. consumer segment at IDR 151.88 trillion (up 16.34% yoy). BSI
has a strong demand side and continuously enhances its supply
Operational and Financial Performance side in terms of products and distribution channels, including not
only branches but also electronic channels such as ATMs, mobile
In 2024, BSI successfully maintained its momentum of positive banking, and QRIS.
and sustainable performance growth by recording a net profit of
IDR 7.01 trillion, marking a double-digit increase of 22.83% yoy. Effective financing management also contributed to improved
Not only in terms of net profit, but BSI also recorded double- financing quality. As of the end of 2024, BSI’s gross Non-
digit growth in all other financial indicators, including Third-Party Performing Financing (NPF) ratio improved to 1.90%. The
Funds, financing, and total assets. A focus on quality financing, Bank’s Cost of Credit (CoC) also improved to 0.83% in 2024.
digital transformation, and innovation has been the key for BSI to Additionally, the Bank recorded an attractive return ratio, with
sustain its impressive performance amidst economic challenges. Return on Equity (ROE) at 17.77%. BSI closed the year with
asset growth of 15.55%, reaching IDR 408.61 trillion. The Bank’s
The year 2024 was a challenging period, with the global Return on Assets (ROA) in 2024 stood at 2.49%.
economy still overshadowed by uncertainty, tight liquidity,
and intense market competition. Despite these conditions, BSI The Bank’s innovative initiatives to unlock broader business
remained focused on being agile and innovative through digital opportunities and its digital transformation had a significant
transformation while maintaining quality financing growth. This impact on its ability to sustain performance growth. In 2024, BSI
strong performance was the result of the implementation of recorded commission-based income (Fee-Based Income/FBI) of
its 2024 strategy. First, BSI prioritized improving transaction IDR 5.51 trillion, a significant increase of 32.58% yoy. The Bank’s
banking infrastructure by launching BYOND by BSI and Fee-Based Ratio (FBR) improved to 17.95% from the previous
increasing the number of ATMs/CRMs, EDC machines, BSI period.
PT Bank Syariah Indonesia Tbk
36 2024 Annual Report
Page 39
In 2024, BSI also successfully navigated challenges by employee productivity, BSI carried out staff redeployment from
leveraging the Islamic ecosystem, which is exclusive to sharia support/service/operation units to business units, along with
banks. BSI tapped into gold and Hajj-related businesses—its upskilling and reskilling programs.
unique products and golden opportunities. The Bank opened
new growth avenues through gold-related businesses such Another challenge was the low level of sharia financial literacy.
as gold pawn and gold installment schemes, which positively To overcome this, the Bank actively participated in regulatory
contributed to its financing performance. As of December 2024, events held by Bank Indonesia (BI) and the Financial Services
BSI’s gold business reached IDR 12.82 trillion, growing 78.18% Authority (OJK) to introduce sharia financial services to the
yoy. This was driven by the gold installment product, which public. In addition, BSI held large-scale signature events such as
surged 177.42% yoy to IDR 6.40 trillion, and gold pawning, the BSI International Expo, which supported the development
which rose 31.33% yoy to IDR 6.42 trillion. The customer base of the Islamic Ecosystem. These events served as platforms
in this segment also expanded, with gold pawning customers for education and collaboration, offering workshops, Islamic
growing 11% yoy and gold installment customers rising 81% yoy. financial product exhibitions, and talk shows with experts. To
support MSME empowerment, BSI launched programs such as
BSI also continued to drive the growth of Hajj savings through its Talenta Wirausaha BSI and Aceh Muslim Preneur. Through these
digital platform. In the Hajj business line, the Bank recorded an initiatives, BSI played an active role in building an inclusive sharia
increase in the number of Hajj savings customers to 5.6 million economic ecosystem while supporting the growth of MSMEs as a
by the end of 2024. In line with this growth, the balance of Hajj key pillar of Indonesia's economy.
savings also increased to IDR 14.5 trillion by year-end.
These two business opportunities enabled BSI to balance growth Future Estimates and Business Prospects
in funding, financing, and e-channel transactions through its
SuperApp, BYOND by BSI, which was officially launched in The global economy is projected to continue improving with
November 2024. The synergy between the Islamic ecosystem and growth estimated at around 3.3% in 2025, although several
digital transaction innovation positively impacted FBI growth. The risks remain to be closely monitored. These include the sluggish
launch of BYOND by BSI facilitated customer shifting and boosted recovery of China’s economy and the escalating geopolitical
digital transactions. In 2024, BSI recorded 851.5 million e-channel tensions amidst uncertainties surrounding the United States
transactions, with approximately 98.03% of customer transactions presidential transition, which could potentially dampen global
conducted via e-channels. The number of BYOND by BSI users economic growth.
has reached 2 million, with a total of 16 million transactions.
In this context, Indonesia’s economy in 2025 is expected to
Comparison Between Targets and Achieved grow slightly higher than the previous year, ranging between
Results 4.8% and 5.6%, driven by strong domestic demand. Moving
forward, the country’s economic growth is expected to remain
Overall, BSI has met the expectations of its stakeholders. The solid, supported by both domestic consumption and improving
targets set for 2024 have been realized. BSI's net profit for 2024 external demand in line with the global economic recovery.
amounted to IDR 7.00 trillion, surpassing the RKAP/RBB target Nevertheless, risks related to a slower global recovery and
with a realization rate of 115.23%. The achievement of net heightened geopolitical tensions may hinder the recovery of
profit also drove the realization of the Bank’s total assets target. Indonesia’s external sector performance.
As of year-end 2024, BSI’s total assets reached IDR 408.61
trillion, exceeding the RKAP/RBB target with a realization rate From a banking perspective, anticipated interest rate cuts are
of 107.99%. Total financing disbursed by BSI in 2024 reached expected to improve market liquidity, thereby supporting
IDR 278.49 trillion, surpassing the RKAP/RBB target with a banking intermediation. The BI rate influences the adjustment
realization rate of 102.01%. Third-Party Funds collected by BSI of the Basic Lending Rate (SBDK), potentially driving credit
in 2024 amounted to IDR 327.45 trillion, achieving 101.92% of growth to reach between 11% and 13% in 2025. Meanwhile,
the RKAP/RBB target. third-party funds (TPF) are projected to grow by approximately
10% in 2025, in line with the potential monetary easing by Bank
Indonesia. However, a lower BI rate could lead to a shift in funds
Challenges Faced by The Bank to other financial instruments, which may constrain TPF growth.
The Bank faced various challenges during the reporting year. In 2025, Bank Indonesia will implement pro-growth policies to
These challenges included suboptimal employee and outlet maintain national economic growth supported by consumption,
productivity. To address these issues, the Bank implemented a investment, and exports.
strategy to restructure its network, particularly by consolidating
overlapping branch offices, ensuring more even location
coverage, and evaluating underperforming branches. To enhance
PT Bank Syariah Indonesia Tbk
2024 Annual Report
37
Page 40
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Given the global and national economic conditions, as well as the The self-assessment was conducted regularly every semester, in
development of the banking industry, particularly sharia banking, June and December. The results of the June 2024 and December
BSI is well-positioned to seize several opportunities, including: 2024 assessments were at level 2 (two), indicating that the
1. A strong public preference for sharia banking has driven Bank’s Management had generally applied good governance
positive growth, especially within the halal industry sector. practices. Based on the assessment results, the Bank undertook
This considerable potential is supported by Indonesia’s status improvements by addressing several weaknesses recommended
as the country with the largest Muslim population in the in the assessment findings.
world, along with synergy among various stakeholders in the
sharia economy, which contributes to the development of the To continuously improve governance implementation, the Bank
sharia ecosystem. consistently applied the GCG TARIF principles: Transparency,
2. Indonesia holds strong potential to develop its halal industry in Accountability, Responsibility, Independence, and Fairness. In
sectors such as food and beverages, fashion, pharmaceuticals, terms of transparency, BSI ensured that all Bank management
cosmetics, and tourism. In support of empowering the processes were clearly accessible to stakeholders including
national halal industry, BSI will offer comprehensive product customers, investors, regulators, and the general public.
and service solutions, including financing, funding, and Transparency at BSI also aimed to build public trust and
transactional banking products. reinforce the Bank’s integrity as a financial institution operating
3. BSI is the largest sharia bank in terms of assets, third-party under sharia principles. BSI routinely prepared and published
funds, and financing. This provides an opportunity for BSI to financial statements that were clear, accurate, and in accordance
increase penetration of sharia banking products. with applicable accounting standards. The Bank also published
4. Government support for the sharia finance sector presents an Annual Report containing comprehensive information on
significant growth opportunities for BSI. The government financial performance, strategic achievements, and operational
is actively promoting the acceleration of halal industry activities. This report also includeds information on risk
development, sharia-based MSMEs, and improved sharia management, social responsibility, and sharia compliance. In
financial literacy. addition, BSI published a Sustainability Report that demonstrated
5. BSI has the potential to increase the market share of sharia its commitment to sustainable business practices, including
banking within the national banking industry by serving initiatives supporting social and environmental aspects.
all segments of society and providing financial, social, and
spiritual solutions. As a sharia financial institution, transparency of the products
6. BSI will continue to strengthen its synergy with the Parent and services offered by BSI is crucial to ensure that customers
Bank Business Group to further enhance the Bank’s can make informed decisions. Every product and service offered
operational capabilities and expand its offering of sharia- by BSI is explained in detail, covering terms and conditions,
based products and services to the public. benefits, fees, risks, and usage procedures. This helps customers
fully understand what they are receiving and how the product
operates in accordance with sharia principles. BSI also conducted
Corporate Governance educational initiatives to enhance customer understanding of
sharia products, enabling them to make wiser decisions regarding
As a sharia bank, BSI is obligated to implement Sharia Principles the use of banking services.
in conducting its business activities. The application of these
principles is based on fatwas and/or statements of Sharia BSI provided broad and open access for stakeholders to obtain
compliance issued by the National Sharia Council of the relevant information regarding the Bank’s performance, policies,
Indonesian Ulema Council (DSN-MUI). To ensure adherence to and activities. The Bank maintained an accessible website
Sharia Principles, the Bank implemented Sharia Governance, containing various information on products, services, policies,
which covers the duties and responsibilities of the Sharia annual reports, sustainability reports, and other important
Supervisory Board (SSB), the application of Sharia compliance announcements. In addition to the website, BSI also utilized
functions, Sharia risk management functions, Sharia internal various communication channels such as social media and email
audit functions, and external reviews of Sharia governance. to disseminate information to customers and the public in an
open and timely manner.
To ensure the implementation of Sharia governance, BSI conducted
a self-assessment of Good Corporate Governance (GCG) practices, Regarding Accountability, all Bank organs carried out their
referring to the OJK Circular Letter. The assessment covered three duties and responsibilities effectively. In 2024, the Board of
aspects of governance: governance structure, governance process, Directors performed various duties, including conducting the
and governance outcome. These included, among others, the Annual General Meeting of Shareholders (AGMS), preparing the
execution of duties and responsibilities by the sharia Supervisory Bank's Long-Term Plan (RJPP), the Bank Business Plan (RBB),
Board and the implementation of Sharia principles in fundraising, the Corporate Work Plan and Budget (RKAP), the Sustainable
financing, and service activities.
PT Bank Syariah Indonesia Tbk
38 2024 Annual Report
Page 41
Finance Action Plan (RAKB), and other work plans. The Board 2. The ASEAN Corporate Governance (CG) Scorecard issued by
also prepared the Annual Report, Financial Statements, and the the ASEAN Capital Market Forum (ACMF).
Sustainability Report, ensured the Bank's accounting system 3. The General Guidelines for Indonesian Corporate
complied with financial accounting standards and internal Governance (PUGKI) developed by the National Committee
control principles, held internal and inter-departmental meetings, on Governance Policy (KNKG).
ensured adequate systems and processes for identifying, 4. The Principles for Enhancing Corporate Governance issued
assessing, and managing the Bank's risks, and established clear by the Basel Committee on Banking Supervision.
organizational structures, tasks, and responsibilities, including
management appointments. With regard to Independence, BSI maintains independence in
decision-making, free from conflicts of interest and unlawful
Throughout 2024, the Board of Commissioners also carried out external influences, to ensure objectivity and integrity in the
its supervisory duties regarding the Bank’s management policies Bank’s operations. BSI optimizes the complementary functions
and operations, in line with prevailing laws and regulations, the of each governance organ to create an effective control
Bank’s Articles of Association, and the Work Plan set at the environment and support the integrity of information used for
beginning of the year. The Board's oversight included the Bank reporting and decision-making. This in turn strengthens the
Business Plan (RBB), review of Financial Information, internal three lines of defense model, to achieve sound and sustainable
control at BSI, Bank Soundness Level, Risk Management Unit, growth and to accomplish BSI’s objectives without neglecting
compliance implementation, information technology, and stakeholders’ interests.
human resource development. The Board of Commissioners
also provided approvals for matters requiring their consent and With regard to Fairness (Equity/Equality), BSI treats all
conducted supervisory visit. stakeholders fairly and equally, without discrimination, and
respects their rights in accordance with applicable agreements
During 2024, the Sharia Supervisory Board (SSB) provided and regulations. BSI ensures that all stakeholders, both internal
advice and recommendations through various channels to and external, are treated fairly, transparently, and without
ensure the application of Sharia principles in capital market discrimination through the following aspects:
activities. Guidance was provided through regular meetings and 1. Equality of Rights for Stakeholders
discussions with the Bank’s management or relevant institutions BSI ensures that the rights of all shareholders, customers,
to address operational issues and ensure Sharia compliance. business partners, employees, and the public are respected in
Additionally, the SSB issued written reports detailing the accordance with applicable regulations, and that each party
results of audits and supervision, including recommendations or receives clear and accurate information without preferential or
corrective actions when necessary. discriminatory treatment.
2. Fairness in Decision-Making
The accountability of corporate organs was reflected in various All policies and decisions made by BSI are based on the
performance achievements, both operational and financial. principle of fairness and do not unduly favor any particular
From a sharia compliance perspective, the Bank ensured that all party. In resolving disputes or conflicts, BSI applies the principle
products and services complied with the fatwas issued by the of fairness by providing equal opportunities for all parties to
National Sharia Council (DSN) and the opinions of the Sharia express their views.
Supervisory Board (SSB). 3. Equality in Employment Opportunities
BSI applies a transparent and fair system for recruitment,
In relation to Responsibility (Accountability), BSI has ensured promotion, and career development, without discrimination
compliance with prevailing laws and regulations and the based on ethnicity, religion, race, gender, or other backgrounds.
principles of sharia in every operational activity, as well as All employees are given equal opportunities to develop their
implementing its corporate social responsibility. As a sharia bank, competencies and advance their careers based on performance
the fundamental basis for implementing sharia principles in all of and capabilities.
BSI’s activities is the Qur’an and Hadith. These sharia principles 4. Transparency and Customer Protection
are implemented by BSI through good corporate governance, BSI provides clear information about its products and services,
in accordance with and guided by various provisions and laws including risks, benefits, and applicable terms, to enable
of the Republic of Indonesia governing BSI as a limited liability customers to make well-informed financial decisions. The Bank
company, a bank, and/or a publicly listed company. Furthermore, also guarantees the protection of customer data and rights in
the Bank adopts a range of best governance standards at both accordance with prevailing regulations.
national and international levels and expands the scope of its
GCG implementation, including the following: By applying the principle of Fairness, BSI strives to create a fair
1. The Corporate Governance principles developed by the and conducive environment for all stakeholders and to maintain
Organization for Economic Cooperation and Development public trust in the sharia banking system.
(OECD).
PT Bank Syariah Indonesia Tbk
2024 Annual Report
39
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REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
As part of evaluating the implementation of the TARIF principles, COMPOSITION OF THE BOARD OF DIRECTORS BEFORE
in 2024 the Bank also participated in the Corporate Governance THE 2024 ANNUAL GMS
Perception Index (CGPI) assessment held by The Indonesian The composition of the Board of Directors prior to the Annual
Institute for Corporate Governance (IICG). The 2024 CGPI General Meeting of Shareholders on May 17, 2024 consisted of
results awarded BSI a score of 91.80 with the predicate of 10 (ten) members, comprising 1 (one) President Director, 1 (one)
“Highly Trusted,” reflecting that BSI’s corporate organs and all Vice President Director, and 8 (eight) Directors, as follows:
members of the Bank have demonstrated strong commitment
and consistency in implementing the principles and systems of Hery Gunardi : President Director
Good Corporate Governance (GCG). Bob Tyasika Ananta : Vice President Director
Ngatari : Director of Retail Banking
Tribuana Tunggadewi : Director of Compliance &
Assessment of Committees Under Human Capital
The Board of Directors Anton Sukarna : Director of Sales &
Distribution
In carrying out their respective duties and responsibilities, the Ade Cahyo Nugroho : Director of Finance &
Board of Directors is supported by seven (7) Committees under Strategy
the Board of Directors, consisting of: Zaidan Novari : Director of Wholesale
1. Risk Management Committee Transaction Banking
2. IT Steering Committee Moh. Adib : Director of Treasury &
3. Policy & Procedure Committee International Banking
4. Business Committee Saladin Dharmanugraha Effendi : Director of Information
5. Human Capital Committee Technology
6. Asset and Liability Committee Grandhis Helmi Harumansyah : Director of Risk Managament
7. Crisis Management – Business Continuity Management
Steering Committee COMPOSITION OF THE BOARD OF DIRECTORS AFTER THE
2024 ANNUAL GMS
The performance evaluation of the Committees under the Board On May 17, 2024, the Annual General Meeting of Shareholders
of Directors is conducted annually based on the execution of their resolved to:
duties and the meetings held by each committee throughout the 1. Dismiss Hery Gunardi as President Director; Ngatari as
financial year. Based on the assessment conducted by the Board Director of Retail Banking; Tribuana Tunggadewi as Director
of Directors, all Committees under the Board of Directors carried of Compliance & Human Capital; Ade Cahyo Nugroho as
out their duties and responsibilities properly throughout 2024. Director of Finance & Strategy; Anton Sukarna as Director of
Sales & Distribution; and Moh. Adib as Director of Treasury
& International Banking.
Changes in the Composition of The Board 2. Reappoint for a second term: Hery Gunardi as President
of Directors Director; Tribuana Tunggadewi as Director of Compliance &
Human Capital; Ade Cahyo Nugroho as Director of Finance
During 2024, there were changes in the composition of the & Strategy; and Anton Sukarna as Director of Sales &
Board of Directors. Changes in the composition of the Board of Distribution.
Directors were made based on the Bank’s needs. The changes in 3. Appoint Harry Gusti Utama as Director of Retail Banking and
the composition of the Board of Directors are as follows: Ari Rizaldi as Director of Treasury & International Banking.
PT Bank Syariah Indonesia Tbk
40 2024 Annual Report
Page 43
Accordingly, the composition of the Board of Directors after Zaidan Novari : Director of Wholesale
the Annual General Meeting of Shareholders on May 17, 2024 Transaction Banking
consisted of 10 (ten) members, comprising 1 (one) President Saladin Dharmanugraha Effendi : Director of Information
Director, 1 (one) Vice President Director, and 8 (eight) Directors, Technology
as follows: Grandhis Helmi Harumansyah : Director of Risk Managament
Hery Gunardi : President Director Harry Gusti Utama : Director of Retail Banking
Bob Tyasika Ananta : Vice President Director Ari Rizaldi : Director of Treasury &
Tribuana Tunggadewi : Director of Compliance & International Banking
Human Capital
Anton Sukarna : Director of Sales &
Distribution
Ade Cahyo Nugroho : Director of Finance &
Strategy
Closing
The Board of Directors expresses its deepest appreciation to all BSI personnel who continue to innovate, create, adapt, and excel, thus
making significant contributions to the advancement of the Bank as well as the sharia banking and economic sector in Indonesia. It is
our hope that in 2025, BSI will be able to realize its aspiration to become a key pillar in positioning Indonesia as the global hub for the
sharia economy, while continuously delivering sustainable value for the ummah.
Let us be grateful for all achievements throughout 2024 and prepare ourselves to face new challenges, create innovations and
opportunities, and optimize growth potential in the future. Together, we pave the way forward, bring benefits to the ummah, and
contribute to the nation.
Wassalammualaikum warahmatullahi wabarakatuh
Jakarta, March 21, 2025
On Behalf of the Board of Directors
Hery Gunardi
President Director
PT Bank Syariah Indonesia Tbk
2024 Annual Report
41
Page 44
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
From left to rignt:
1. Ade Cahyo Nugroho _ Director of Finance & Strategy
2. Tribuana Tunggadewi _ Director of Compliance & Human Capital (sitting)
3. Anton Sukarna _ Director of Sales & Distribution
4. Bob Tyasika Ananta _ Vice President Director (sitting)
5. Saladin Dharmanugraha Effendi _ Director of Information Technology
PT Bank Syariah Indonesia Tbk
42 2024 Annual Report
Page 45
From left to rignt:
6. Zaidan Novari _ Director of Wholesale Transaction Banking
7. Hery Gunardi _ President Director
8. Grandhis Helmi Harumansyah _ Direktur Risk Managament
9. Ari Rizaldi _ Director of Treasury & International Banking (sitting)
10. Harry Gusti Utama _ Director of Retail Banking
PT Bank Syariah Indonesia Tbk
2024 Annual Report
43
Page 46
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Report of
The Board of Commissioners
Assalamualaikum
Warahmatullahi
Wabarakatuh,
Respected Shareholders
and Stakeholders,
Praise be to Allah SWT, for
it is by His grace and mercy
that BSI has continued to
demonstrate remarkable
resilience amidst numerous
challenges.
Muliaman
Dharmansyah Hadad
President Commissioner
concurrently Independent
Commissioner
PT Bank Syariah Indonesia Tbk
44 2024 Annual Report
Page 47
BSI recorded solid and sustainable growth, driven by continuous View on The Performance of
innovation in products and services that have expanded financial The Board of Directors
inclusion and generated a positive impact on Indonesia's
economy. BSI has consistently upheld sharia principles, offering In evaluating the performance of the Board of Directors, the
fair and transparent financial solutions with wide-reaching social Board of Commissioners considered several aspects as the basis
benefits. of its assessment. These include macroeconomic conditions and
performance achievements in terms of operational and financial
We hereby present the Board of Commissioners' supervisory performance, as well as the overall soundness of the Bank. The
report and advisory activities with respect to the management assessment of the Board of Directors’ performance is presented
of the Bank for the 2024 fiscal year. This report includes our below.
assessment of the Board of Directors’ performance in 2024, our
perspective on the business outlook as formulated by the Board Global economic growth in 2024 was estimated at 3.2%, slightly
of Directors, the implementation of good corporate governance, lower than the previous year. Despite easing inflation, uncertainty
evaluation of committees under the Board of Commissioners, remained high due to ongoing trade tensions and geopolitical
and changes in the composition of the Board of Commissioners. factors. The escalation of the Israel–Palestine conflict into broader
regional tensions in the Middle East further weighed on global
economic growth. As an oil-producing region, the conflict led to
Assessment of The Board of Directors’ volatility in commodity markets, particularly crude oil. In response,
Performance Brent crude prices surged in October 2024 due to geopolitical
sentiment-driven shocks. Nevertheless, overall commodity prices
The Board of Commissioners has continuously performed its declined throughout the year, supported by adequate supply amid
supervisory and advisory functions to the Board of Directors. relatively restrained demand. The easing of supply disruptions,
The purpose of our advisory role is to ensure that the policies especially due to the declining intensity of the Russia–Ukraine
and decisions made by the Board of Directors align with the conflict, also contributed to commodity price stability.
interests of the Bank. Advice from the Board of Commissioners
is provided through Board of Commissioners and Directors Domestically, the Indonesian economy demonstrated resilience,
Meetings, Joint Meetings between the Board of Commissioners, maintaining stability and a positive growth trajectory. Indonesia’s
Board of Directors, and the Sharia Supervisory Board, as well economy grew steadily at 5.03% yoy in 2024, mainly driven by
as meetings with Bank management and relevant committees. strong domestic demand amidst declining net exports, following
Throughout 2024, the Board of Commissioners convened 12 a drop in commodity prices and slowing global growth. Stable
Board of Commissioners and Directors Meetings and held 3 and controlled inflation throughout 2024 supported consumer
(three) Joint Meetings with the Board of Directors and the Sharia purchasing power. The decline in inflation was largely attributed
Supervisory Board. to the easing of El Niño impacts, which ensured adequate food
supply. In addition, adjustments in fuel prices aligned with
In carrying out its oversight and advisory functions, the Board of declining global oil prices, and policies to lower air and rail ticket
Commissioners was actively involved in the formulation of the prices, also contributed to disinflation. Meanwhile, rising global
Bank’s strategy and supervision of its implementation. Oversight gold prices led to higher domestic prices for gold and jewelry,
of the Bank’s strategy formulation was conducted by reviewing thereby increasing core inflation.
and providing direction on the preparation of the Bank’s
Business Plan (RBB) for 2024–2026 and the Corporate Plan. In the sharia banking industry, sharia banking recorded positive
The Board of Commissioners also supervised and advised on the growth throughout 2024. Total sharia banking assets reached
implementation of the Bank’s strategy through Joint Meetings IDR 980.29 trillion, growing 9.89% yoy, with a market share of
with the Board of Directors. The Board directed, monitored, and 7.72% as of December 2024. Sharia financing rose by 9.92% yoy
evaluated the execution of the Bank’s strategic policies, including to IDR 643.55 trillion, while third-party funds (TPF) increased by
assessments of the RBB, Corporate Plan, and monthly financial 10.09% yoy to IDR 753.6 trillion.
performance in 2024. The Board of Commissioners supervised
efforts to achieve the Bank’s business targets, particularly in key Liquidity in the sharia banking sector remained adequate, as
areas such as financing distribution, asset quality improvement, reflected in the Liquid Assets/Non-Core Deposit (AL/NCD) ratio
third-party funds collection, productivity, and operational of 154.52% and the Liquid Assets/Third Party Funds (AL/DPK)
efficiency. ratio of 32.09%, both well above the regulatory minimum. The
Capital Adequacy Ratio (CAR) stood at 25.4%. Profitability was
maintained, with a Return on Assets (ROA) of 2.04%. Financing
risk remained under control, with a gross Non-Performing
Financing (NPF) ratio of 2.12% and a net NPF of 0.79%. The
sector also continued to adapt through strategic policies aimed
at strengthening the sharia financial ecosystem.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
45
Page 48
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Amid these economic conditions, the Board of Commissioners is on a downward trend. Looking ahead, inflation is expected
views that the Board of Directors has demonstrated strong to remain within the target range of 2.5±1% and maintain its
leadership in navigating both challenges and opportunities, declining trend. This low and controlled inflation also supports
resulting in solid performance in 2024. This is reflected in consumer purchasing power, thereby boosting economic
the Bank’s operational and financial achievements. From an growth. Nevertheless, several risks—especially those related
operational perspective, Commercial Banking financing reached to the impact of escalating geopolitical tensions such as rising
IDR 18.50 trillion in 2024, a 42.63% increase from IDR 12.97 commodity prices (including oil), climate-related risks, and
trillion in 2023. Commercial Banking funding also rose by imported inflation stemming from rising global commodity
71.86% from IDR 6.99 trillion in 2023 to IDR 12.01 trillion in prices and potential Rupiah depreciation—must continue to be
2024. Institutional Banking funding reached IDR 89.46 trillion addressed and monitored.
in 2024, up 12.14% from IDR 79.77 trillion in 2023. Retail
segment financing stood at IDR 201.26 trillion, an increase In 2025, the sharia banking sector in Indonesia is expected
of 16.47% compared to IDR 172.81 trillion in 2023. Likewise, to experience significant development. Several key factors
Retail segment funding grew by 10.59% from IDR 185.57 trillion influencing the economic conditions from the sharia banking
in 2023 to IDR 205.23 trillion in 2024. Funding in the Treasury perspective include market dynamics, government policies, and
Banking and Head Office segments reached IDR 26.60 trillion, global trends supporting the growth of the sector. The expected
up IDR 12.10 trillion from IDR 14.51 trillion in 2023. decrease in interest rates may enhance market liquidity, which
in turn will support banking intermediation. The BI rate (Bank
In terms of financial performance, fund management income as Indonesia rate) affects the adjustment of banks’ Base Lending
mudharib amounted to IDR 25.30 trillion in 2024, up 13.69% Rate (SBDK), which could potentially drive credit growth to a
from IDR 22.25 trillion in 2023. The Bank’s share of profit from range of 11%–13% in 2025. Meanwhile, third-party funds (TPF)
fund management increased by 7.08% from IDR 16.26 trillion in are projected to grow at around 10% in 2025, in line with the
2023 to IDR 17.41 trillion in 2024. Net profit in 2024 reached potential monetary policy easing by Bank Indonesia during the
IDR 7.01 trillion, a 22.83% increase from IDR 5.70 trillion in 2023. year.
Total assets amounted to IDR 408.61 trillion, up 15.55% from IDR
353.62 trillion in 2023. Equity rose by 16.27% from IDR 38.74 In 2025, Bank Indonesia will implement pro-growth policies
trillion in 2023 to IDR 45.04 trillion in 2024. focused on the development of the sharia economy and finance.
The growth of the sharia economy is expected to continue its
In addition to operational and financial performance, the Bank’s positive trend, with projected growth of around 4.8% to 5.6%.
soundness level also served as a key consideration in the Board
of Commissioners’ evaluation. Bank soundness was assessed After considering the economic conditions, the Board of
based on OJK Regulation Number 08/POJK.03/2014 dated Commissioners is of the view that the business prospects
June 11, 2014 concerning the Rating of Soundness Level for prepared by the Board of Directors are appropriate. The Board
Sharia Commercial Banks and Sharia Business Units, using a Risk- of Commissioners believes that BSI will be able to capitalize on
Based Bank Rating (RBBR) approach. Based on this approach, existing opportunities, including the strong public and customer
BSI was assigned Composite Rating 2 (PK-2), indicating that preference for sharia, BSI’s strong positioning in the sharia
the Bank is generally in sound condition and deemed capable banking industry, government support for sharia finance, the
of withstanding significant negative effects from changes in significant potential for increasing the sharia market share in the
business conditions and external factors. national banking industry, and synergies with the Parent Bank.
View on Business Prospects Prepared by View on the Implementation of Bank
The Board of Directors Governance
Despite several global challenges such as geopolitical tensions The implementation of Good Corporate Governance (GCG) is
and climate change, global economic growth is projected to one of the key factors in maintaining long-term sustainability and
remain stable at around 3% to 3.5% in 2025. Risks such as the success of a company. Therefore, BSI is committed to applying
stalled economic recovery in China and escalating geopolitical GCG in its operations, as good governance not only supports
tensions amid the uncertainty of the U.S. leadership transition the achievement of short-term goals, but also ensures the Bank
must continue to be closely monitored as they could potentially operates with a high standard of transparency, accountability,
hamper global economic growth. and integrity. The Board of Commissioners consistently carries
out its supervisory function to ensure that the management
Amid these global economic conditions, Indonesia’s economy of the Bank by the Board of Directors complies with prevailing
is projected to continue experiencing stable growth in 2025, laws and regulations, and provides necessary advice or opinions
with Gross Domestic Product (GDP) growth forecasted at regarding any strategic actions or activities aimed at achieving
approximately 5% to 5.5%. As commodity prices continue to the Bank’s objectives. The Board of Commissioners is of the
normalize, inflation in general, including domestic inflation, view that the implementation of GCG within the Bank has
PT Bank Syariah Indonesia Tbk
46 2024 Annual Report
Page 49
been carried out properly. This is evident through the following Organizations of the Treadway Commission (COSO). The COSO
components. model includes the following components: Internal Environment,
Objective Setting, Event Identification, Risk Assessment, Risk
Compliance with Sharia Principles Response, Control Activities, Information & Communication, and
Monitoring.
BSI remains committed to implementing Sharia Principles in
conducting its business activities. To ensure compliance with The Board of Directors is responsible for the implementation of a
Sharia Principles, the Bank has implemented Sharia Governance, reliable and effective Internal Control System and is also obliged
which includes the execution of duties and responsibilities of the to strengthen an effective risk-awareness culture and ensure
Sharia Supervisory Board (SSB), implementation of the sharia that it is embedded at every level of the organization. Internal
compliance function, sharia risk management function, sharia Audit is responsible for evaluating and actively enhancing the
internal audit function, and external review of sharia governance. effectiveness of the Internal Control System continuously
The Board of Commissioners continues to coordinate with the in relation to the Bank's operational activities in achieving
Board of Directors and the Sharia Supervisory Board to ensure the company’s targets. Internal Audit conducts periodic and
that the Bank's business activities comply with sharia principles. incidental audits on all activities within work units. The evaluation
results of the Internal Control System are submitted to the Board
Risk Management of Directors and the Board of Commissioners for further action
and effective monitoring. Based on the 2024 evaluation of the
Alongside external dynamics and the continued development Bank’s Internal Control System, the Board of Directors and the
of BSI’s products and services, the implementation of risk Board of Commissioners declared that the system had been
management becomes increasingly important. This not only adequately implemented.
reflects a commitment to regulatory compliance, but also
management's prudence in operating the Bank. The goal is for Whistleblowing System
BSI's performance to continue growing sustainably, supported
by adequate risk management implementation. Through The Whistleblowing System (WBS) is a reporting mechanism
proper risk management, the Bank and its affiliated entities are that enables all parties to participate in the prevention and early
expected to be protected from the impacts of changes in the detection of irregularities within the Bank. BSI is fully committed
business environment that may result in losses. In addition, risk to providing support and protection to every whistleblower,
management implementation is also expected to create added ensuring the confidentiality of their identity, as well as the
value for all of the Bank’s stakeholders. In accordance with investigation and disclosure of reported cases. Follow-up actions
regulations, the Bank’s risk management consists of a series are carried out once the Bank verifies that the report is accurate
of methodologies and procedures used to identify, measure, and supported by sufficient evidence.
monitor, and control risks arising from all of the Bank’s business
activities. BSI routinely evaluates the effectiveness of its risk The unit or function responsible for managing the WBS reports
management framework and conducts internal dissemination to directly to the President Director or a Director appointed by the
instill a strong risk culture across the organization. President Director, and maintains direct communication and
reporting lines to the Board of Commissioners. In implementing
Based on the results of reviews and discussions with Management, the Whistleblowing System (WBS), the Board of Commissioners
the Risk Oversight Committee, the Audit Committee, Internal plays a role in reviewing the results of special audit reports based
Audit, External Auditor, and several related Units, the Board of on WBS submissions.
Directors and the Board of Commissioners concluded that risk
management was adequately implemented in 2024. The Bank also conducts awareness campaigns regarding the
whistleblowing reporting channels and Anti-Gratification
Internal Control System policies for all employees through desktop notifications, the
Bank’s website, training activities, sharing sessions, weekly
The Internal Control System consists of eight interrelated Taujih sessions, and through information provided to customers,
components that are effectively implemented at all partners, and the public. The Board of Commissioners believes
organizational levels within BSI to ensure the achievement of that the management of the Whistleblowing System at the
the Bank’s objectives. This system is an expansion of the five Bank has been running well, as evidenced by the handling and
core elements of the Internal Control System as regulated by follow-up of the reports received. In 2024, the Bank received 60
the authorities through OJK Regulation No. 35/SEOJK.03/2017 whistleblowing reports. Of these, 20 have been followed up, 3 are
concerning Guidelines for the Standard Internal Control System in progress, 3 have not yet been followed up, and 34 were deemed
for Commercial Banks. unqualified for follow-up. Of the reports that were followed up,
19 were proven and have been sanctioned in accordance with the
At BSI, the Internal Control System is established in the form Bank’s regulations.
of the Internal Control System Policy, which refers to the 2008
COSO Model developed by the Committee of Sponsoring
PT Bank Syariah Indonesia Tbk
2024 Annual Report
47
Page 50
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Sustainabillity Governance in accordance with applicable regulations. The performance
evaluation of the Committees under the Board of Commissioners
As a sharia bank, BSI also bears the responsibility of protecting is conducted annually by the Board of Commissioners.
the environment and providing social benefits for future
generations. This is in line with the principles of Maqashid The Audit Committee is tasked with assisting the Board of
Sharia, which include Hifdz Ad-Din (protection of religion), Hifdz Commissioners in supervising the Bank, particularly in overseeing
An-Nafs (protection of life), Hifdz Al-Aql (protection of intellect), matters related to financial information, the Internal Control
Hifdz Al-Mal (protection of wealth), Hifdz An-Nasb (protection System, and the effectiveness of examinations carried out by
of progeny), and Hifdz Al-Bi’ah (protection of the environment). internal and external auditors. Throughout 2024, the Audit
Committee fulfilled its duties and responsibilities effectively.
As part of BSI’s commitment to implementing sustainability
practices aligned with Maqashid Sharia, the Bank has established The Nomination and Remuneration Committee is responsible
a sustainability governance structure (ESG Governance Structure) for assisting the Board of Commissioners in matters related to
outlined in the ESG Guiding Principle. The implementation of the nomination and remuneration of members of the Board of
ESG is overseen by the Board of Commissioners, the Board Directors and the Board of Commissioners. Throughout 2024,
of Directors, and the Sharia Supervisory Board, who actively the Nomination and Remuneration Committee fulfilled its duties
monitor the implementation of sustainable finance. Their and responsibilities effectively.
oversight includes the preparation of the Sustainable Finance
Action Plan, the development of the Sustainability Report, and The Risk Monitoring Committee is responsible for overseeing
the determination of sustainability strategies. and providing advice to the Board of Directors regarding the
Bank’s risk management. Throughout 2024, the Risk Monitoring
BSI has strengthened its sustainability governance structure by Committee fulfilled its duties and responsibilities effectively.
forming an ESG Working Group under the supervision of the
Vice President Director, as stipulated in the Board of Directors
Decree No. 03/219-KEP/DIR dated June 6, 2024, regarding Changes in the Composition of The Board
the Establishment of the ESG Group and the appointment of of Commissioners
the Data Protection Officer (DPO) under the supervision of
the Director of Compliance & Human Capital. Additionally, In 2024, there were changes in the composition of the Board of
an ESG Sub-Committee has been established under the Risk Commissioners, made in accordance with the Bank’s needs. The
Management Committee. Governance enhancement has also changes are as follows:
been supported by the development and issuance of Standard
Operating Procedures (SOPs) for sustainable finance, as well COMPOSITION OF THE BOARD OF COMMISSIONERS
as the publication of the ESG Guiding Principle. BSI has also BEFORE THE 2024 ANNUAL GMS
developed a sustainable finance framework based on the Bank’s
sustainability vision: “The Best Global Islamic Bank Based on As of before the Annual General Meeting of Shareholders
Implementation of Sustainable Finance.” This framework is built on May 17, 2024, the Board of Commissioners comprised 9
upon three strategic pillars: Sustainable Banking, Sustainable (nine) members, consisting of 1 (one) President Commissioner
Operations, and Sustainable beyond Banking. concurrently serving as Independent Commissioner, 1 (one) Vice
President Commissioner concurrently serving as Independent
Under the Sustainable Banking pillar, BSI is committed to Commissioner, 5 (five) Commissioners, and 2 (two) Independent
becoming a leader in sustainable product innovation. For Commissioners, as follows:
Sustainable Operations, the Bank is committed to achieving net-
zero emissions in operations by 2033. Under the Sustainable Muliaman Dharmansyah Hadad : President Commissioner
Beyond Banking pillar, BSI aims to become a leader in the concurrently Independent
ZISWAF ecosystem to generate social impact and contribute to Commissioner
the achievement of the SDGs. Adiwarman Azwar Karim : Vice President Commissioner
concurrently Independent
Masduki Baidlowi : Commissioner
Performance Assessment of Committees Suyanto : Commissioner
Under The Board of Commissioners Abu Rokhmad : Commissioner
Imam Budi Sarjito : Commissioner
The Board of Commissioners ensures that the Committees under Sutanto : Commissioner
its supervision—namely the Audit Committee, Risk Monitoring Komaruddin Hidayat : Independent Commissioner
Committee, and Nomination and Remuneration Committee— Mohamad Nasir : Independent Commissioner
have performed their duties and functions effectively and
PT Bank Syariah Indonesia Tbk
48 2024 Annual Report
Page 51
COMPOSITION OF THE BOARD OF COMMISSIONERS Muliaman Dharmansyah Hadad : President Commissioner
AFTER THE 2024 ANNUAL GMS concurrently Independent
Commissioner
At the Annual GMS held on May 17, 2024, the following Adiwarman Azwar Karim : Vice President Commissioner
decisions were made to: concurrently / Independent
1. Dismiss Adiwarman Azwar Karim as Vice President Commissioner
Commissioner / Independent Commissioner; Suyanto, Masduki Baidlowi : Commissioner
Masduki Baidlowi, Imam Budi Sarjito, and Sutanto as Suyanto : Commissioner
Commissioners; and Komaruddin Hidayat as Independent Abu Rokhmad : Commissioner
Commissione. Fauzi : Commissioner
2. Reappoint Adiwarman Azwar Karim as Vice President Nazaruddin : Commissioner
Commissioner / Independent Commissioner, and to Komaruddin Hidayat : Independent Commissioner
reappoint Suyanto, Masduki Baidlowi, and Komaruddin Mohamad Nasir : Independent Commissioner
Hidayat as Commissioners for a second term. Felicitas Tallulembang : Independent Commissioner
3. Appoint Fauzi and Nazaruddin as Commissioners, and
Felicitas Tallulembang as an Independent Commissioner.
As a result, the composition of the Board of Commissioners
following the Annual General Meeting of Shareholders on May
17, 2024 consists of 10 (ten) members, comprising 1 (one)
President Commissioner concurrently serving as Independent
Commissioner, 1 (one) Vice President Commissioner concurrently
serving as Independent Commissioner, 5 (five) Commissioners,
and 3 (three) Independent Commissioners:
Closing
The achievements of 2024 would not have been possible without the hard work of the entire Board of Directors, management, and
employees of BSI, who remain committed to realizing the Bank’s vision and mission. The Board of Commissioners also expresses its
appreciation to all customers for their continued trust in BSI as their financial partner, and to all stakeholders who have supported BSI's
journey thus far.
We hope that the achievements of 2024 will serve as a strong foundation for BSI to continue its growth in the years ahead. We remain
optimistic that, through solid collaboration, a steadfast commitment to Sharia principles, and a focus on sustainability, BSI will continue
to make a positive contribution to Indonesia’s economic development.
Finally, we extend our sincere gratitude to all parties who have provided support and trust in BSI. May Allah SWT always guide and
bless us all.
Wassalammualaikum warahmatullahi wabarakatuh
Jakarta, March 21, 2025
On behalf of the Board of Commissioners
Muliaman Dharmansyah Hadad
President Commissioner concurrently Independent Commissioner
PT Bank Syariah Indonesia Tbk
2024 Annual Report
49
Page 52
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
From left to rignt:
1. Mohamad Nasir _ Independent Commissioner
2. Felicitas Tallulembang _ Independent Commissioner (sitting)
3. Abu Rokhmad _ Commissioner
4. Adiwarman Azwar Karim _ Vice President Commissioner concurrently / Independent Commissioner (sitting)
5. Fauzi _ Commissioner
PT Bank Syariah Indonesia Tbk
50 2024 Annual Report
Page 53
From left to rignt:
6. Muliaman Dharmansyah Hadad _ President Commissioner concurrently Independent Commissioner (sitting)
7. Nazaruddin _ Commissioner
8. Komaruddin Hidayat _ Independent Commissioner
9. Suyanto _ Commissioner
10. Masduki Baidlowi _ Commissioner (sitting)
PT Bank Syariah Indonesia Tbk
2024 Annual Report
51
Page 54
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
Report of
The Sharia Supervisory Board
Assalamu’alaikum
warahmatullahi
wabarakatuh
Dear Esteemed
Stakeholders and
Shareholders,
Alhamdulillah, all praise
and gratitude be to Allah
SWT for His blessings and
mercy upon us all.
Prof. Dr. KH.
Hasanudin, M.Ag
Chairman of the Sharia
Supervisory Board
PT Bank Syariah Indonesia Tbk
52 2024 Annual Report
Page 55
The year 2024 was a period filled with both challenges and 3. Supervisory Reports and Recommendations
opportunities for BSI as it continues its journey as the largest During the 2024 period, the Sharia Supervisory Board
Islamic bank in Indonesia. As a financial institution based on submitted its Supervisory Reports in a timely manner.
sharia principles, we remain committed to maintaining rigorous
oversight of all products and services offered by the Bank to
ensure continued compliance with applicable sharia regulations. Performance Assessment of Sharia
Supervisory Board
As members of the Sharia Supervisory Board (SSB), we are
responsible for ensuring that all BSI products, services, and The performance assessment of the Sharia Supervisory Board
activities align with Islamic Sharia principles, which prioritize (SSB) is conducted through a self-assessment mechanism, carried
justice, transparency, and the welfare of the ummah. In carrying out periodically every semester and submitted to the Financial
out our duties and functions, the SSB works closely with the Services Authority (OJK) for approval. The submission of the
Board of Directors and management to provide guidance and Sharia Supervisory Board’s Supervisory Report is conducted on a
oversee the implementation of established Sharia policies. semi-annual basis to the OJK’s Sharia Banking Department and
the National Sharia Council of the Indonesian Ulema Council
(DSN-MUI). Throughout 2024, the Sharia Supervisory Board
Implementation of Sharia Supervisory performed its duties and responsibilities properly.
Board Activities in 2024
In 2024, the Sharia Supervisory Board carried out the following Syariah Changes in the Composition of
activities: The Sharia Supervisory Board
1. Conduct of Meetings
The Sharia Supervisory Board (SSB) is required to convene In 2024, there were changes in the composition of the Sharia
SSB Meetings at least once every month. Decisions of the Supervisory Board members. These changes were made based
Sharia Supervisory Board are made based on deliberation on the Bank’s needs. The changes are detailed as follows:
and consensus. All decisions and outcomes of the meetings
must be documented in the minutes of meeting, which serve COMPOSITION OF THE SHARIA SUPERVISORY BOARD
as the collective decisions of all SSB members. The minutes BEFORE THE 2024 ANNUAL GMS
must be properly documented by the Bank. Throughout
2024, the Sharia Supervisory Board held 27 (twenty-seven) The composition of the Sharia Supervisory Board prior to the
meetings. Annual General Meeting of Shareholders on May 17, 2024
2. Frequency and Method of Providing Advice and Suggestions consisted of 4 (four) members: 1 (one) Chairman and 3 (three)
as well as Monitoring Sharia Compliance members, as follows:
The Sharia Supervisory Board provided advice and
suggestions through various means to ensure the Prof. Dr. KH. Hasanudin, M.Ag : Chairman of the Sharia
implementation of Sharia principles in capital market Supervisory Board
activities. Advice was delivered through regular meetings DR. H. Mohamad Hidayat, MBA, M.H : Member of the Sharia
and discussions with the Bank’s management or relevant Supervisory Board
institutions to address operational issues and ensure sharia Dr. H. Oni Sahroni, MA : Member of the Sharia
compliance. In addition, the SSB may issue written reports Supervisory Board
detailing their audit findings and supervisory activities, Prof. Dr. K.H. Didin Hafidhuddin, M.Sc : Member of the Sharia
including necessary recommendations or corrective actions. Supervisory Board
Throughout 2024, the Sharia Supervisory Board issued 54
(fifty-four) directives and recommendations related to the
Bank’s governance.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
53
Page 56
REPORT OF THE BOARD OF DIRECTORS,
BOARD OF COMMISSIONERS, AND SHARIA SUPERVISORY BOARD
COMPOSITION OF THE SHARIA SUPERVISORY BOARD As a result, the composition of the Sharia Supervisory Board
AFTER THE 2024 ANNUAL GMS after the Annual General Meeting of Shareholders on May 17,
2024 consists of 5 (five) members: 1 (one) Chairman and 4 (four)
On May 17, 2024, the Annual General Meeting of Shareholders members, as follows:
resolved to:
1. Dismiss Hasanudin from his position as Chairman of the Prof. Dr. KH. Hasanudin, M.Ag : Chairman of the Sharia
Sharia Supervisory Board; and dismiss Mohamad Hidayat, Supervisory Board
Oni Sahroni, and Didin Hafidhuddin from their positions as DR. H. Mohamad Hidayat, MBA, M.H : Member of the Sharia
members of the Sharia Supervisory Board. Supervisory Board
2. Reappoint Hasanudin as Chairman, and reappoint Mohamad Dr. H. Oni Sahroni, MA : Member of the Sharia
Hidayat and Oni Sahroni as members of the Sharia Supervisory Board
Supervisory Board for a second term. Dr. KH. Abdul Ghofur Maimoen, M.A. : Member of the Sharia
3. Appoint Jaih Mubarok and Abdul Ghofur Maimoen as new Supervisory Board
members of the Sharia Supervisory Board. Prof. Dr. Jaih Mubarok, SE, M.H, M.Ag : Member of the Sharia
Supervisory Board
Closing
We would like to express our sincere gratitude to all parties — the Board of Directors, management, employees, and all customers —
for their continued support of BSI in operating in accordance with sharia principles. The trust placed in BSI is a mandate that must be
upheld and accounted for with utmost responsibility. We hope that BSI will continue to grow into a sharia bank that excels not only in
performance but also in delivering a positive impact to Indonesian society through the implementation of fair and Islamically guided
sharia principles.
May Allah SWT always bestow His guidance and blessings for the success of BSI in carrying out its vision and mission in the future.
Wassalamualaikum Warahmatullahi Wabarakatuh
Jakarta, March 21, 2025
On behalf of the Sharia Supervisory Board
Prof. Dr. KH. Hasanudin, M.Ag
Chairman of the Sharia Supervisory Board
PT Bank Syariah Indonesia Tbk
54 2024 Annual Report
Page 57
From left to rignt:
1. Dr. H. Oni Sahroni, MA _ Member of the Sharia Supervisory Board
2. Prof. Dr. Jaih Mubarok, SE, M.H, M.Ag _ Member of the Sharia Supervisory Board (sitting)
3. Prof. Dr. KH. Hasanudin, M.Ag _ Chairman of the Sharia Supervisory Board
4. DR. H. Mohamad Hidayat, MBA, M.H _ Member of the Sharia Supervisory Board (sitting)
5. Dr. KH. Abdul Ghofur Maimoen, M.A. _ Member of the Sharia Supervisory Board
PT Bank Syariah Indonesia Tbk
2024 Annual Report
55
Page 58
Statement Letter
Members of Board of Directors and Members of the Board of Commissioners
Regarding Responsibility for the 2024 Annual Report of
PT Bank Syariah Indonesia Tbk.
We, the undersigned, hereby declare that all information contained in the 2024 Annual Report of PT Bank Syariah Indonesia Tbk
has been presented in its entirety, and that we assume full responsible for the accuracy of the contents
of the PT Bank Syariah Indonesia Tbk Annual Report.
This statement is hereby made truthfully.
Jakarta, March 21, 2025
BOARD OF DIRECTORS
Hery Gunardi
President Director
Bob Tyasika Ananta Harry Gusti Utama Tribuana Tunggadewi
Vice President Director Retail Banking Director Compliance & Human Capital Director
Ade Cahyo Nugroho Anton Sukarna Saladin Dharmanugraha Effendi
Finance & Strategy Director Sales & Distribution Director Information Technology Director
Grandhis Helmi Harumansyah Zaidan Novari Ari Rizaldi
Risk Management Director Wholesale Transaction Banking Director Treasury & International Banking Director
PT Bank Syariah Indonesia Tbk
56 2024 Annual Report
Page 59
BOARD OF COMMISSIONERS
Muliaman Dharmansyah Hadad
President Commissioner/Independent Commissioner
Adiwarman Azwar Karim Komaruddin Hidayat Mohamad Nasir
Vice President Commissioner/ Independent Commissioner Independent Commissioner
Independent Commissioner
Felicitas Tallulembang Suyanto Masduki Baidlowi
Independent Commissioner Commissioner Commissioner
Abu Rokhmad Fauzi Nazaruddin
Commissioner Commissioner Commissioner
PT Bank Syariah Indonesia Tbk
2024 Annual Report
57
Page 60
COMPANY
PROFILE
PT Bank Syariah Indonesia Tbk
58 2024 Annual Report
Page 61
03
PT Bank Syariah Indonesia Tbk
2024 Annual Report
59
Page 62
COMPANY
PROFILE
Company
Identity
COMPANY NAME
PT BANK SYARIAH INDONESIA TBK
COMMON NAME LINE OF BUSINESS
BSI Commercial Bank based on Sharia Principle
LEGAL BASIS OF ESTABLISHMENT BUSINESS LICENSE
• State Gazette of the Republic of Indonesia • Decree of the Governor of Bank Indonesia
No. 43 - May 28, 1971 -Supplement No. 242 No. 10/67/KEP.GBI/DpG/2008 dated October
• State Gazette of the Republic of Indonesia 16, 2008.
No. 85 - October 23, 2009 - Supplement No. 26142 • Decree of the Governor of Bank Indonesia
• State Gazette of the Republic of Indonesia No. 11/63/KEP.GBI/DpG/2009 dated December
No. 96 - December 1, 2009 - Supplement No. 27908. 15, 2009.
• Deed No. 8 - January 8, 2018, made by Notary • Decree of the Board of Commissioners of the
Fathia Helmi S.H. Financial Services Authority No. 4/KDK.03/2021
• Deed No. 38 - January 14, 2021, made by Notary dated January 27, 2021.
Jose Dima Satria S.H., M.Kn
OFFICE NETWORK DATA
• 10 Regional Offices • 91 Functional Offices (KF)
• 153 Branch Offices (KC) • 23 Priority Service Counters
• 1 Overseas Branch Office (KCLN) • 754 Pawn Services
• 886 Assistant Branch Offices (KCP) • 5,425 Automated Teller Machines (ATMs)
• 60 Mobile KCP (dhi: MKK)
PT Bank Syariah Indonesia Tbk
60 2024 Annual Report
Page 63
AUTHORIZED CAPITAL
Rp
40,000,000,000,000
ISSUED AND PAID-UP CAPITAL STOCK CODE
Rp
23,064,630,069,000 BRIS
ACCESS TO INFORMATION
Head Office Company Secretary
Gedung The Tower, Wisnu Sunandar
Jl. Gatot Subroto No. 27 Email: corporate.secretary@bankbsi.co.id
Kelurahan Karet Semanggi, Investor Relation
Kecamatan Setiabudi, Rizky Budinanda
Jakarta Selatan 12930 Email: investor-relations@bankbsi.co.id
Telephone Media Sosial
(62-21) 30405999 Facebook : Bank Syariah Indonesia
Instagram : @banksyariahindonesia
@lifewithbsi
Facsimile @BSIMobile
Youtube : Bank Syariah Indonesia
(62-21) 30421888
Twitter : @bsihelp
@bankbsi_id
Website
https://www.bankbsi.co.id/ Call Center
14040
1500789
Email
(specially serving
contactus@bankbsi.co.id corporate and institutional customers)
PT Bank Syariah Indonesia Tbk
2024 Annual Report
61
Page 64
COMPANY
PROFILE
Name and Address of Regional Office
and Branch Office
Regional Office
Region Office Aceh Region Office Medan
Jl. Tgk. Moh. Daud Beureueh No. 15 H, Jl. Kejaksaan No. 3B, Kel. Petisah Tengah,
Kel. Keuramat, Kec. Kuta Alam Kota Banda Aceh Kec. Medan Petisah Kota Medan
Telp : 061-4534466 Telp : 061-4534466
Fax : 061-4534466 Fax : 061-4534466
Email : contactus@bankbsi.co.id Email : contactus@bankbsi.co.id
Web : www.bankbsi.co.id Web : www.bankbsi.co.id
Region Office Palembang Region Office Jakarta 1
Jl. Demang Lebar Daun No. 507, Kel. Lorok Pakjo, Wisma Mandiri 2, Jl. M.H. Thamrin No.5, RT.2/RW.1,
Kec. Ilir Barat I Kota Palembang Kel. Kebon Sirih, Kec. Menteng Wil. Kota Jakarta Pusat
Telp : 0711-318904 Telp : -
Fax :- Fax :-
Email : contactus@bankbsi.co.id Email : contactus@bankbsi.co.id
Web : www.bankbsi.co.id Web : www.bankbsi.co.id
Region Office Jakarta 2 Region Office Bandung
Gedung BSI, Jl. Sultan Hasanudin No.57 RT/RW 6/3, Jl. Asia Afrika No.174,
Kel. Melawai, Kec. Kebayoran Baru Wil. Kota Jakarta Selatan Kel. Paledang, Kec. Lengkong Kota Bandung
Telp : 021-7212 0169 Telp : +62 22 20544940
Fax :- Fax :
Email : contactus@bankbsi.co.id Email : contactus@bankbsi.co.id
Web : www.bankbsi.co.id Web : www.bankbsi.co.id
Region Office Semarang Region Office Surabaya
Jl. Pandanaran No.127, Jl. Basuki Rahmat No.17-19,
Kel. Mugassari, Kec. Semarang Selatan Kota Semarang Kel. Embong Kaliasin, Kec. Genteng Kota Surabaya
Telp : 024-76442018/024-76442021 Telp : 031 99255416
Fax :- Fax : 031 99255416
Email : contactus@bankbsi.co.id Email : contactus@bankbsi.co.id
Web : www.bankbsi.co.id Web : www.bankbsi.co.id
Region Office Kalimantan Region Office Makassar
Jl. Lambung Mangkurat No. 16, Jl. Dr. Ratulangi No. 79,
Kel. Kertak Baru, Kec. Banjarmasin Kota Banjarmasin Kel. Labuang Baji, Kec. Mamajang Kota Makassar
Telp : (0511) 3366408, 3366409 Telp : 0411 5088811
Fax :- Fax :-
Email : contactus@bankbsi.co.id Email : contactus@bankbsi.co.id
Web : www.bankbsi.co.id Web : www.bankbsi.co.id
PT Bank Syariah Indonesia Tbk
62 2024 Annual Report
Page 65
Branch Office
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Banda Aceh
Jl. Diponegoro No. 6, Kel. Kp. Baru, Kec. Telp : (0655) 7551109, 7551558 Email : contactus@bankbsi.co.id
1. Diponegoro Branch
Baiturrahman Kota Banda Aceh Fax : (0651) 33945 Web : www.bankbsi.co.id
Office
Telp : 0651 - 32313, 32314,
Banda Aceh Ahmad Jl. Ahmad Dahlan No. 111, Kel. Merduati, Email : contactus@bankbsi.co.id
2. 32301
Dahlan Branch Office Kec. Kuta Raja Kota Banda Aceh Web : www.bankbsi.co.id
Fax : 0651 - 32317
Banda Aceh T. Jl. T. Panglima Nyak Makam No. 100 A - Telp : 0651) 22900 (hunting),
Email : contactus@bankbsi.co.id
3. Panglima Nyak Makam 100 D, Kel. Desa Doy, Kec. Kuta Alam Kota 7410714, 32929, 33869
Web : www.bankbsi.co.id
Branch Office Banda Aceh Fax : 31190
Jalan Merdeka No.6, Kel. Blok Bengkel, Kec. Telp : (0653) 22450 Email : contactus@bankbsi.co.id
4. Sigli 2 Branch Office
Kota Sigli Kab. Pidie Fax : 21306 Web : www.bankbsi.co.id
Jl. Prof. A Majid Ibrahim No. 6, Kel. Blang Telp : - Email : contactus@bankbsi.co.id
5. Sigli 1 Branch Office
Asan, Kec. Kota Sigli Kab. Pidie Fax : - Web : www.bankbsi.co.id
Jl. Muhammad Malikul Zahir No.135C, Telp : (0645) 631146, 631147,
Lhokseumawe 1 Email : contactus@bankbsi.co.id
6. Kel. Kuta Blang, Kec. Banda Sakti Kota 631148
Branch Office Web : www.bankbsi.co.id
Lhokseumawe Fax : (0645) 41555
JL. Medan - Banda Aceh, Simpang IV, Kel.
Bireuen Simpang IV Telp : (0644) 21126, 22044 Email : contactus@bankbsi.co.id
7. Bireuen Meunasah Capa, Kec. Kota Juang
Branch Office Fax : 22040 Web : www.bankbsi.co.id
Kab. Bireuen
Jl. Tengku Panglima Polem No. 23 - 24, Kel.
Kuala Simpang Branch Telp : (0641) 333366 Email : contactus@bankbsi.co.id
8. Kuala Simpang, Kec. Kota Kuala Simpang
Office Fax : 333367 Web : www.bankbsi.co.id
Kab. Aceh Tamiang
Langsa Darussalam Jl. Darussalam No.1, Kel. Gampong Jawa, Telp : (0641) 21033 Email : contactus@bankbsi.co.id
9.
Branch Office Kec. Langsa Kota Kota Langsa Fax : 21170 Web : www.bankbsi.co.id
Lhokseumawe
Jl. Merdeka No.1, Kel. Kota Lhokseumawe, Telp : (0645) 41906 Email : contactus@bankbsi.co.id
10. Merdeka 3 Branch
Kec. Banda Sakti Kota Lhokseumawe Fax : 21306 Web : www.bankbsi.co.id
Office
Jl. Yos Sudarso No.164, Takengon, Kel.
Takengon Branch Telp : (0643) 21294 Email : contactus@bankbsi.co.id
11. Kuteni Reje, Kec. Lut Tawar Kab. Aceh
Office Fax : 21119 Web : www.bankbsi.co.id
Tengah
PT Bank Syariah Indonesia Tbk
2024 Annual Report
63
Page 66
COMPANY
PROFILE
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Meulaboh Imam Bonjol Jl. Imam Bonjol, Kel. Drien Rampak, Kec. Telp : (0655) 7551961 Email : contactus@bankbsi.co.id
12.
Branch Office Johan Pahlawan Kab. Aceh Barat Fax : 7551010 Web : www.bankbsi.co.id
Pertokoan Suak Tungkul Kavling 1 No.
Simeulue Branch 5/6, Jl. Tgk. Diujung Sinabang, Kel. Amiria Telp : (0650) 21547 Email : contactus@bankbsi.co.id
13.
Office Bahagia, Kec. Simeulue Timur Kab. Fax : (0650) 21556 Web : www.bankbsi.co.id
Simeulue
Blangpidie Branch Jl. Persada No. 99A, Kel. Keudee Siblah, Telp : (0659) 91008, 91127 Email : contactus@bankbsi.co.id
14.
Office Kec. Blangpidie Kab. Aceh Barat Daya Fax : 91070 Web : www.bankbsi.co.id
Kutacane Branch Jl. Iskandar Muda No.14, Kel. Perapat Hilir, Telp : (0629) 21031 Email : contactus@bankbsi.co.id
15.
Office Kec. Babussalam Kab. Aceh Tenggara Fax : 21170 Web : www.bankbsi.co.id
Tapaktuan Branch Jl. Nyak Adam Kamil No. 42, Kel. Hulu, Kec. Telp : (0656) 21456 Email : contactus@bankbsi.co.id
16.
Office Tapaktuan Kab. Aceh Selatan Fax : 21088 Web : www.bankbsi.co.id
Komplek Windsor Central Blok A No. 3-4,
Batam Windsor Telp : (0778) 431331 Email : contactus@bankbsi.co.id
17. Jl. Pembangunan, Kel. Lubuk Baja Kota,
Central Branch Office Fax : (0778) 432727 Web : www.bankbsi.co.id
Kec. Lubuk Baja Kota Batam
Jl. Basuki Rahmat No. 1-3, Kel. Tanjung
Tanjung Pinang Branch Telp : (0771) 313788 Email : contactus@bankbsi.co.id
18. Ayun Sakti, Kec. Bukit Bestari Kota
Office Fax : (0771) 313995 Web : www.bankbsi.co.id
Tanjungpinang
Jl. Kejaksaan No. 3B, Kel. Petisah Tengah,
Telp : (061) 4153866, 4151466 Email : contactus@bankbsi.co.id
19. KC Medan Kejaksaan Kec. Medan Petisah
Fax : (061) 4511867 Web : www.bankbsi.co.id
Kota Medan
Jl. Dr. Sutomo No.12A-12B, Kel. Lubuk
Lubuk Pakam Branch Telp : (061) 7952555 Email : contactus@bankbsi.co.id
20. Pakam I - II, Kec. Lubuk Pakam Kab. Deli
Office Fax : (061) 7950419 Web : www.bankbsi.co.id
Serdang
Medan S Parman Jl. S. Parman No. 250 E/8, Kel. Petisah Hulu Telp : (061) 455 6870/451 5683 Email : contactus@bankbsi.co.id
21.
Branch Office , Kec. Medan Baru Kota Medan Fax : 451 5671 Web : www.bankbsi.co.id
Medan Gajah Mada Jl. Gajah Mada No. 7, Kel. Petisah Hulu, Telp : (061) 4550755 Email : contactus@bankbsi.co.id
22.
Branch Office Kec. Medan Baru Kota Medan Fax : (061) 4550766, 4537627 Web : www.bankbsi.co.id
Jl. Sukarno Hatta No. 22-23, Kel. Tanah Telp : (061) 8826396 Email : contactus@bankbsi.co.id
23. Binja Branch Office
Tinggi, Kec. Binjai Timur Kota Binjai Fax : (061) 8826138 Web : www.bankbsi.co.id
Telp : (0761) 849191, 849192,
Pekanbaru Sudirman 1 Jl. Jend. Sudirman No. 450, Kel. Tanah Email : contactus@bankbsi.co.id
24. 849193, 849194
Branch Office Datar, Kec. Pekanbaru Kota Kota Pekanbaru Web : www.bankbsi.co.id
Fax : (0761) 849190, 31668
Jl. Jenderal Sudirman No. 162, Kel. Teluk Telp : (0765) 33555 Email : contactus@bankbsi.co.id
25. Dumai Branch Office
Binjai, Kec. Dumai Timur Kota Dumai Fax : (0765) 32379 Web : www.bankbsi.co.id
Jl. Haji Imam Munandar No. 8, Kel.
Pekanbaru Harapan Telp : (0761) 862222 Email : contactus@bankbsi.co.id
26. Tangkerang Selatan, Kec. Bukit Raya Kota
Raya Branch Office Fax : (0761) 849799 Web : www.bankbsi.co.id
Pekan
Jl. Hangtuah, Kel. Batang Dui, Kec. Mandau Telp : (0765) 598990 Email : contactus@bankbsi.co.id
27. Duri Branch Office
Kab. Bengkalis Fax : (0765) 598993 Web : www.bankbsi.co.id
Jl. Perintis Kemerdekaan No. 1, Kel. Telp : (0622) 435858, 435857,
Pematangsiantar Email : contactus@bankbsi.co.id
28. Proklamasi, Kec. Siantar Barat Kota 435861
Perintis Branch Office Web : www.bankbsi.co.id
Pematangsiantar Fax : (0622) 435848
Jl. Jenderal Ahmad Yani No. 4, Kel. Telp : (0624) 24880, 24205,
Rantau Prapat Branch Email : contactus@bankbsi.co.id
29. Bakaran Batu, Kec. Rantau Selatan Kab. 25186
Office Web : www.bankbsi.co.id
Labuhanbatu Fax : (0624) 24653
Jl. Sudirman No. 130 A, Kel. Wek I,
Padangsidempuan Telp : (0634) 28200 Email : contactus@bankbsi.co.id
30. Kec. Padangsidimpuan Utara Kota
Branch Office Fax : (0634) 28103 Web : www.bankbsi.co.id
Padangsidimpuan
Jl. Sutoyo Siswomiharjo No. 22, Kel. Huta
Telp : (0631) 24555 Email : contactus@bankbsi.co.id
31. Sibolga Branch Office Tonga Tonga, Kec. Sibolga Utara Kota
Fax : (0631) 26722 Web : www.bankbsi.co.id
Sibolga
Bandar Lampung Jl. Diponegoro No. 189, Kel. Gotong
Telp : (0721) 258952, 258960 Email : contactus@bankbsi.co.id
32. Diponegoro Branch Royong, Kec. Tanjung Karang Pusat Kota
Fax : (0721) 263588 Web : www.bankbsi.co.id
Office Bandar Lampung
PT Bank Syariah Indonesia Tbk
64 2024 Annual Report
Page 67
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Komp. Pertokoan Central Niaga Bandar
Bandar Jaya Branch Jaya No. 1-3, Jl. Proklamator Raya, Kel. Telp : (0725) 529825, 529826 Email : contactus@bankbsi.co.id
33.
Office Yukum Jaya, Kec. Terbanggi Besar Kab. Fax : (0725) 529831 Web : www.bankbsi.co.id
Lampung Tengah
Metro A Yani Branch Jl. Ahmad Yani No. 9, Kel. Imopuro, Kec. Telp : (0725) 7851606 Email : contactus@bankbsi.co.id
34.
Office Metro Pusat Kota Metro Fax : (0725) 7851605 Web : www.bankbsi.co.id
Bengkulu S Parman 1 Jl. S. Parman No. 15, Kel. Padang Jati, Kec. Telp : (0736) 342007 Email : contactus@bankbsi.co.id
35.
Branch Office Ratu Samban Kota Bengkulu Fax : (0736) 346707 Web : www.bankbsi.co.id
JI. Adam Malik RT/RW 023/08, Kel.
Bengkulu Adam Malik Telp : (0736) 27688/20938 Email : contactus@bankbsi.co.id
36. Cempaka Permai, Kec. Gading Cempaka
Branch Office Fax : 26448 Web : www.bankbsi.co.id
Kota Bengkulu
Telp : 0733-7329623/14/16/
Jl. Yos Sudarso No. 12 RT 05, Kel. Taba
Lubuk Linggau Branch 082881131705/ Email : contactus@bankbsi.co.id
37. Jemekeh, Kec. Lubuk Linggau Timur II Kota
Office 82881131704 Web : www.bankbsi.co.id
Lubuk Linggau
Fax : -
Jambi Gatot Subroto Jl. Jend. Gatot Subroto No. 127 A-B, Kel. Telp : (0741) 27730, 27726 Email : contactus@bankbsi.co.id
38.
Branch Office Sungai Asam, Kec. Pasar Jambi Kota Jambi Fax : (0741) 27733 Web : www.bankbsi.co.id
Telp : 0741 - 7552571, 7552572,
Jambi Pattimura Jl. Kapt. Pattimura No. 29-30 RT 21, Kel. Email : contactus@bankbsi.co.id
39. 7552573
Branch Office Kenali Besar, Kec. Kota Baru Kota Jambi Web : www.bankbsi.co.id
Fax : 0741 - 7552574
Padang Imam Bonjol Jl. Imam Bonjol No.17, Kel. Belakang Telp : (0751) 21113, 20765 Email : contactus@bankbsi.co.id
40.
Branch Office Pondok, Kec. Padang Selatan Kota Padang Fax : (0751) 24768 Web : www.bankbsi.co.id
Jl. Jenderal Sudirman No. 73, Kel. Kayu
Bukittinggi Sudirman 1 Telp : (0752) 627633 Email : contactus@bankbsi.co.id
41. Ramang, Kec. Guguk Panjang Kota
Branch Office Fax : (0752) 627637 Web : www.bankbsi.co.id
Bukittinggi
Padang Belakang Olo Jl. Belakang Olo No. 45, Kel. Kamp Jao, Kec. Telp : 0751 - 841818, 841819 Email : contactus@bankbsi.co.id
42.
Branch Office Padang Barat Kota Padang Fax : (0751) 841808 Web : www.bankbsi.co.id
Jl. Demang Lebar Daun No. 2311, Kel.
Palembang Demang Telp : (0711) 421919 Email : contactus@bankbsi.co.id
43. Demang Lebar Daun, Kec. Ilir Barat I Kota
Branch Office Fax : (0711) 419952 Web : www.bankbsi.co.id
Palembang
Pangkal Pinang Branch Jl. Masjid Jamik No. 123, Kel. Masjid Jamik, Telp : (0717) 432229 Email : contactus@bankbsi.co.id
44.
Office Kec. Rangkui Kota Pangkalpinang Fax : (0717) 431445 Web : www.bankbsi.co.id
JL. Jend. Sudirman No. 7-8 RT 01/10, Kel.
Prabumulih Sudirman Telp : (0713) 322888 Email : contactus@bankbsi.co.id
45. Muara Dua, Kec. Prabumulih Timur Kota
Branch Office Fax : (0713) 322565 Web : www.bankbsi.co.id
Prabumulih
Palembang Sudirman Jl. Jendral Sudirman KM 3,5, Kel. 20 Ilir, Telp : (0711) 315999, 310751 Email : contactus@bankbsi.co.id
46.
Branch Office Kec. Ilir Timur I Kota Palembang Fax : (0711) 310752 Web : www.bankbsi.co.id
Telp : (0735) 324888/0735
Jl. Let. R Hamidi No. 30 A-B RT 03 RW 01
Baturaja Rahman 323333/0735 Email : contactus@bankbsi.co.id
47. , Kel. Kemalaraja , Kec. Baturaja Timur Kab.
Hamidi Branch Office 325522/0735 325554 Web : www.bankbsi.co.id
Ogan Komering Ulu
Fax : (0735) 324888
Komplek Ruko Summarecon Bekasi, Rukan Telp : (021) 8853990, 8856368,
Bekasi Summarecon Sapphire Commercial Blok SF 11 12, Jl. 8840355, 8853991, Email : contactus@bankbsi.co.id
48.
Branch Office Bulevar Selatan, Kel. Marga Mulya, Kec. 88855418 Web : www.bankbsi.co.id
Bekasi Utara Kota Bekasi Fax : (021) 8856406
Ruko Cikarang Central City, Blok G No.
Bekasi Cikarang Telp : (021) 89902076, 89902077 Email : contactus@bankbsi.co.id
49. 1-2, Kel. Ciantra, Kec. Cikarang Selatn Kab.
Branch Office Fax : (021) 89906765 Web : www.bankbsi.co.id
Bekasi
Jl. Panjang Arteri Kelapa Dua No. 54 D (Jl. Telp : (021) 53662464,
Jakarta Kebon Jeruk 1 Raya Kelapa Dua No. 1) RT. 004 RW. 003, 53662465, Email : contactus@bankbsi.co.id
50.
Branch Office Kel. Kelapa Dua, Kec. Kebon Jeruk Wil. 53662467 Web : www.bankbsi.co.id
Kota Jakarta Barat Fax : (021) 53662472
Telp : (021) 73458147,
Tangerang Ciledug Jl. HOS Cokroaminoto No. 69, Kel. 73458148, Email : contactus@bankbsi.co.id
51.
Branch Office Sudimara Jaya, Kec. Ciledug Kota Tangerang 73458149 Web : www.bankbsi.co.id
Fax : (021) 73458150
PT Bank Syariah Indonesia Tbk
2024 Annual Report
65
Page 68
COMPANY
PROFILE
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Komplek Graha Bulevar Blok KGC No. A-02
Jakarta Kelapa Gading dan A-03, Jl. Boulevard Kelapa Gading, Kel. Telp : (021) 29375262, 29375261 Email : contactus@bankbsi.co.id
52.
1 Branch Office Kelapa Gading Timur, Kec. Kelapa Gading Fax : (021) 29375197, 29375198 Web : www.bankbsi.co.id
Wil. Kota Jakarta Utara
Jl. Enggano No. 42B - 42, Kel. Tanjung
Jakarta Tanjung Priok 1 Telp : (021) 43906060, 43906055 Email : contactus@bankbsi.co.id
53. Priok, Kec. Tanjung Priok Wil. Kota Jakarta
Branch Office Fax : (021) 43906058, 43906059 Web : www.bankbsi.co.id
Utara
Komplek Graha Mas Pemuda, Blok AB1 dan Telp : 021 - 47882680 /
Jakarta Pemuda Email : contactus@bankbsi.co.id
54. AB2 Jl. Pemuda, Rawamangun, Kel. Jati, 81/82/83
Branch Office Web : www.bankbsi.co.id
Kec. Pulo Gadung Wil. Kota Jakarta Timur Fax : 021 - 47882684 / 85
Ruko Komplek Billy & Moon Blok E No. 5A-
Jakarta Pondok Kelapa Telp : (021) 86903501 Email : contactus@bankbsi.co.id
55. 5B, Jl. Raya Kalimalang, Kel. Pondok Kelapa,
Branch Office Fax : (021) 86903502 Web : www.bankbsi.co.id
Kec. Duren Sawit Wil. Kota Jakarta Timur
Perkantoran Mitra Matraman Blok A1 No.
Jakarta Jatinegara 8-9, Jl. Matraman Raya No. 148, Kel. Kebon Telp : (021) 85904866 Email : contactus@bankbsi.co.id
56.
Branch Office Manggis, Kec. Matraman Wil. Kota Jakarta Fax : (021) 85905634 Web : www.bankbsi.co.id
Timur
Jakarta Thamrin Jl. M. H. Thamrin No. 5, Kel. Kebon Sirih, Telp : (021) 2300509, 39839000 Email : contactus@bankbsi.co.id
57.
Branch Office Kec. Menteng Wil. Kota Jakarta Pusat Fax : (021) 39832939 Web : www.bankbsi.co.id
Jl. Bendungan Hilir Raya No. 84 A - B, Kel.
Jakarta Bendungan Telp : 021 - 57851054 - 56 Email : contactus@bankbsi.co.id
58. Bendungan Hilir, Kec. Tanah Abang Wil.
Hilir Branch Office Fax : 021 - 57851038 Web : www.bankbsi.co.id
Kota Jakarta Pusat
Gedung The Tower, Jalan Gatot Subroto
Jakarta The Tower Telp : - Email : contactus@bankbsi.co.id
59. No.27 Kav.12, Kel. Karet Semanggi, Kec.
Branch Office Fax : - Web : www.bankbsi.co.id
Setiabudi Wil. Kota Jakarta Selatan
Telp : (021) 55781230,
Tangerang Hasyim Jl. KH. Hasyim Ashari 8 A-C, Kel. Buaran 55781231, Email : contactus@bankbsi.co.id
60.
Ashari Branch Office Indah, Kec. Cipondoh Kota Tangerang 55781232 Web : www.bankbsi.co.id
Fax : (021) 55781233
Jl. Sultan Ageng Tirtayasa No. 115 A,
Cilegon Tirtayasa 1 Telp : (0254) 399444, 375648 Email : contactus@bankbsi.co.id
61. Kel. Jombang Wetan, Kec. Jombang Kota
Branch Office Fax : (0254) 375645 Web : www.bankbsi.co.id
Cilegon
Jl. Ahmad Yani No. 175 C-D, Kel. Sumur Telp : (0254) 222984, 210191 Email : contactus@bankbsi.co.id
62. Serang Branch Office
Pecung, Kec. Serang Kota Serang Fax : 0254) 222985 Web : www.bankbsi.co.id
Telp : (0251) 8350562, 8350563,
Bogor Pajajaran Jl. Pajajaran No. 8, Kel. Baranang Siang, Email : contactus@bankbsi.co.id
63. 8350564
Sukasari Branch Office Kec. Bogor Timur Kota Bogor Web : www.bankbsi.co.id
Fax : (0251) 8350565
Ruko Graha Cibinong Blok D No. 2, Jl. Raya
Bogor Cibinong Branch Telp : (021) 87915703, 87915704 Email : contactus@bankbsi.co.id
64. Bogor KM 43, Kel. Cirimekar, Kec. Cibinong
Office Fax : (021) 87919008 Web : www.bankbsi.co.id
Kab. Bogor
Bogor Pajajaran Telp : 0251 - 8337306, 8337620,
Jl. Pajajaran Raya No. 63, Kel. Kel. Email : contactus@bankbsi.co.id
65. Bantarjati Branch 8337828
Bantarjati, Kec. Bogor Utara Kota Bogor Web : www.bankbsi.co.id
Office Fax : (0251) 8384968
Depok Margonda 2 Jl. Margonda Raya No. 209, Kel. Telp : 021 - 77210117 (hunting) Email : contactus@bankbsi.co.id
66.
Branch Office Kemirimuka, Kec. Beji Kota Depok Fax : 021 - 77210027 Web : www.bankbsi.co.id
Ruko Depok Mas Blok A1-2, Jl. Margonda Telp : (021) 7765231, 7765251,
Depok Margonda 1 Email : contactus@bankbsi.co.id
67. Raya No. 42, Kel. Pancoran Mas, Kec. 7765289, 77213804
Branch Office Web : www.bankbsi.co.id
Pancoran Mas Kota Depok Fax : (021) 77202905, 77203598
Telp : (021) 84300107,
Jakarta Cibubur Citra Ruko Citra Gran Blok R-2 No. 8-9, Kel. 84300108, Email : contactus@bankbsi.co.id
68.
Grand Branch Office Jatikarya, Kec. Jatisampurna Kota Bekasi 8449778 Web : www.bankbsi.co.id
Fax : (021) 84590918
Telp : 021-7696807/7696808/
Jl. RS Fatmawati No. 12, Kel. Gandaria
Jakarta Fatmawati 2 75902925/ 75902930/ Email : contactus@bankbsi.co.id
69. Utara, Kec. Kebayoran Baru Wil. Kota
Branch Office 75902934 Web : www.bankbsi.co.id
Jakarta Selatan
Fax : 021-75902899/75902983
PT Bank Syariah Indonesia Tbk
66 2024 Annual Report
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Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Jakarta Hasanudin Jl. S. Hasanudin No. 57, Kel. Melawai, Kec. Telp : (021) 2701515, 2701505 Email : contactus@bankbsi.co.id
70.
Branch Office Kebayoran Baru Wil. Kota Jakarta Selatan Fax : (021) 7220362 Web : www.bankbsi.co.id
Jl. Kyai Maja Blok D/1 Persil No. 6-6A, Kel. Telp : (021) 7202451, 7202728,
Jakarta Mayestik Email : contactus@bankbsi.co.id
71. Kramat Pela, Kec. Kebayoran Baru Wil. Kota 7202509, 739452
Branch Office Web : www.bankbsi.co.id
Jakarta Selatan Fax : (021) 7220822
Komplek Ruko Pondok lndah Plaza 1 Kav.
Jakarta Pondok Indah Telp : (021) 7662029, 7662030 Email : contactus@bankbsi.co.id
72. II, Blok UA No. 6, Kel. Pondok Pinang, Kec.
Branch Office Fax : (021) 7662028, 7665391 Web : www.bankbsi.co.id
Kebayoran Lama Wil. Kota Jakarta Selatan
Jl. Ir. H. Juanda No. 111, RT 006/001,
Tangerang Ciputat Telp : (021) 7425267 Email : contactus@bankbsi.co.id
73. Kel. Pisangan, Kec. Ciputat Timur Kota
Branch Office Fax : (021) 7423018 Web : www.bankbsi.co.id
Tangerang Selatan
Jl. Saharjo No.204A RT. 04/05, Kel. Telp : (021) 8308768, 8292824,
Jakarta Saharjo Branch Email : contactus@bankbsi.co.id
74. Menteng Dalam, Kec. Tebet Wil. Kota 8357309
Office Web : www.bankbsi.co.id
Jakarta Selatan Fax : (021) 8308769, 8357310
Telp : (021) 7940323, 7940341,
Jakarta Kalibata Jl. Raya Pasar Minggu No. 75, Kel. Kalibata, Email : contactus@bankbsi.co.id
75. 7940353
Branch Office Kec. Pancoran Wil. Kota Jakarta Selatan Web : www.bankbsi.co.id
Fax : (021) 7940420
Bintaro Trade Center, Jl. Jend. Sudirman
Telp : (021) 7450120, 7453301,
Tangerang Bintaro Blok A1 No. 7 - 8, Bintaro Sektor 7, Kel. Email : contactus@bankbsi.co.id
76. 7450296, 7450297
Branch Office Pondok Aren, Kec. Pondok Aren Kota Web : www.bankbsi.co.id
Fax : (021) 7450116
Tangerang Selatan
Jl. Pahlawan Seribu ITC BSD No. 21-23A, Telp : 021 - 53153155,
Tangerang BSD ITC Email : contactus@bankbsi.co.id
77. Kel. Lengkong Wetan, Kec. Serpong Kota 53153144-46
Branch Office Web : www.bankbsi.co.id
Tangerang Selatan Fax : 021 - 53161611
Bandung Juanda Jl. Ir. H. Juanda No. 24, Kel. Citarum, Kec. Telp : (022) 84469443 Email : contactus@bankbsi.co.id
78.
Branch Office Bandung Wetan Kota Bandung Fax : (022) 4200011 Web : www.bankbsi.co.id
Jl. Ciledug No. 148-149, Kel. Kota Kulon , Telp : (0262) 243689, 243692 Email : contactus@bankbsi.co.id
79. Garut Branch Office
Kec. Garut Kota Kab. Garut Fax : (0262) 233137 Web : www.bankbsi.co.id
Telp : 022 - 7314546, 7323142,
Bandung Asia Afrika Jl. Asia Afrika No. 174 RT 009 RW 004, Kel. Email : contactus@bankbsi.co.id
80. 7323143
Branch Office Paledang, Kec. Lengkong Kota Bandung Web : www.bankbsi.co.id
Fax : 022 - 7323141
Telp : (022) 423 2584, 423 1185,
423 6614, 423 2585,
Bandung Suniaraja Jl. Suniaraja No.82, Kel. Braga, Kec. Sumur 423 2586, 423 2587 423 Email : contactus@bankbsi.co.id
81.
Branch Office Bandung Kota Bandung 86 Web : www.bankbsi.co.id
/ 423 89
Fax : -
Sukabumi A Yani Jl. A.Yani no. 29, Kel. Gunung Parang, Kec. Telp : 0266 - 6247300 Email : contactus@bankbsi.co.id
82.
Branch Office Cikole Kota Sukabumi Fax : 0266 - 6247400 Web : www.bankbsi.co.id
Telp : 0267 - 8490449 (hunting),
Karawang Branch Jl. Panatayuda I No 68, Kel. Karawang 0828-17096715 / 16 / 17 / Email : contactus@bankbsi.co.id
83.
Office Kulon, Kec. Karawang Barat Kab. Karawang 18 / 29 / 30 / 31 / 32 Web : www.bankbsi.co.id
Fax : (0267) 401505
Telp : (022) 7202688, 7231090,
Bandung Ahmad Yani Jl. Jendral Ahmad Yani No. 252, Kel. Email : contactus@bankbsi.co.id
84. 082819030694
Branch Office Kacapiring, Kec. Batunuggal Kota Bandung Web : www.bankbsi.co.id
Fax : (022) 7271334
Purwakarta RE Jl. R.E Martadinata No. 5, RT 25 RW 05,
Telp : (0264) 231760 Email : contactus@bankbsi.co.id
85. Martadinata Branch Kel. Nagri Tengah, Kec. Purwakarta Kab.
Fax : (0264) 231761 Web : www.bankbsi.co.id
Office Purwakarta
Jl. Jend. Amir Machmud No. 118, Kel. Telp : (022) 6632228 Email : contactus@bankbsi.co.id
86. Cimahi Branch Office
Cibabat, Kec. Cimahi Utara Kota Cimahi Fax : (022) 6632212 Web : www.bankbsi.co.id
Cianjur Siliwangi Jl. Siliwangi No. 6, Kel. Pamoyanan, Kec. Telp : (0263) 284648 Email : contactus@bankbsi.co.id
87.
Branch Office Cianjur Kab. Cianjur Fax : (0263) 284677 Web : www.bankbsi.co.id
Telp : (0231) 202760, 202092,
Cirebon Dr Cipto Jl. Dr. Cipto Mangunkusumo No. 79, Kel. Email : contactus@bankbsi.co.id
88. 202093, 200423
Branch Office Pekiringan, Kec. Kesambi Kota Cirebon Web : www.bankbsi.co.id
Fax : (0231) 202067
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COMPANY
PROFILE
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Tasikmalaya Sutisna Jl. Sutisna Senjaya No. 74-78, Kel. Telp : (0265) 312995, 312999 Email : contactus@bankbsi.co.id
89.
Senjaya Branch Office Empangsari, Kec. Tawang Kota Tasikmalaya Fax : (0265) 311199 Web : www.bankbsi.co.id
Purwokerto Sudirman Jl. Jend. Sudirman No. 433, Kel. Kranji, Kec. Telp : (0281) 641108, 641685 Email : contactus@bankbsi.co.id
90.
1 Branch Office Purwokerto Timur Kab. Banyumas Fax : (0281) 625955 Web : www.bankbsi.co.id
Cilacap A Yani Branch Jl. A. Yani No. 97, Kel. Tambakreja, Kec. Telp : (0282) 531015, 531038 Email : contactus@bankbsi.co.id
91.
Office Cilacap Selatan Kab. Cilacap Fax : (0282) 535870 Web : www.bankbsi.co.id
Jl. Jend. Ahmad Yani No.152, Kel. Karang
Semarang A Yani Telp : 024 - 8313247, 8315027 Email : contactus@bankbsi.co.id
92. Kidul, Kec. Semarang Tengah Kota
Branch Office Fax : 024 - 8313217 Web : www.bankbsi.co.id
Semarang
Semarang Pandanaran Jl. Pandanaran No. 90, Kel. Pekunden, Kec. Telp : (024) 3568891, 3568894 Email : contactus@bankbsi.co.id
93.
Branch Office Semarang Tengah Kota Semarang Fax : (024) 3568890 Web : www.bankbsi.co.id
Ruko Ahmad Yani No. 9, Jl. Ahmad Yani,
Kudus A Yani 1 Branch Telp : (0291) 439272 Email : contactus@bankbsi.co.id
94. Kel. Gondang Manis, Kec. Kota Kudus Kab.
Office Fax : (0291) 439274 Web : www.bankbsi.co.id
Kudus
Pati Sudirman Branch Jl. P. Sudirman No. 207, Plaza Pati Blok A1- Telp : (0295) 386699 Email : contactus@bankbsi.co.id
95.
Office A2, Kel. Pati Lor , Kec. Pati Kab. Pati Fax : (0295) 387799 Web : www.bankbsi.co.id
Jl. Diponegoro Ruko Salatiga Square No.
Telp : (0298) 328558, 328885 Email : contactus@bankbsi.co.id
96. Salatiga Branch Office 77-A6 dan 77-A7, Kel. Sidorejo Lor, Kec.
Fax : (0298) 314407 Web : www.bankbsi.co.id
Sidorejo Kota Salatiga
Jl. KH. Mansyur No.4, Kel.
Tegal KH Mansyur Telp : (0283) 325300, 325301 Email : contactus@bankbsi.co.id
97. Mangkukusuman, Kec. Tegal Timur Kota
Branch Office Fax : (0283) 351460 Web : www.bankbsi.co.id
Tegal
Kendal Soetta Branch Jl. Raya Soekarno Hatta No. 325, Kel. Telp : (0294) 388173, 388175 Email : contactus@bankbsi.co.id
98.
Office Bugangin, Kec. Kendal Kab. Kendal Fax : (0294) 388172 Web : www.bankbsi.co.id
Masjid Syuhada, Jl.Pemuda No.52-54, Kel.
Pekalongan Pemuda Telp : 0285 - 434918, 434919 Email : contactus@bankbsi.co.id
99. Panjangwetan, Kec. Pekalongan Barat Kota
Branch Office Fax : 0285 - 434920 Web : www.bankbsi.co.id
Pekalongan
Solo Slamet Riyadi 1 Jl. Slamet Riyadi No. 388, Kel. Sriwedari, Telp : (0271) 710820 Email : contactus@bankbsi.co.id
100.
Branch Office Kec. Laweyan Kota Surakarta Fax : (0271) 742085, 742086 Web : www.bankbsi.co.id
Solo Slamet Riyadi 2 Jl. Slamet Riyadi No. 318, Kel. Sriwedari, Telp : 0271 - 742555, 725222 Email : contactus@bankbsi.co.id
101.
Branch Office Kec. Laweyan Kota Surakarta Fax : 0271 - 736718 Web : www.bankbsi.co.id
Yogyakarta Sudirman Jl. Jend. Sudirman No. 42, Kel. Kotabaru, Telp : (0274) 555022 Email : contactus@bankbsi.co.id
102.
Branch Office Kec. Gondokusuman Kota Yogyakarta Fax : (0274) 555021 Web : www.bankbsi.co.id
Telp : (0370) 644888, 622300,
Mataram Hasanudin Jl. Hasanudin No. 40, Kel. Mayura, Kec. Email : contactus@bankbsi.co.id
103. 622700
Branch Office Cakranegara Kota Mataram Web : www.bankbsi.co.id
Fax : (0370) 634999
Telp : (0380) 834100, 823466,
Jl. Mohammad Hatta No.56, Kel. Fontein, Email : contactus@bankbsi.co.id
104. Kupang Branch Office 828617
Kec. Oebobo Kota Kupang Web : www.bankbsi.co.id
Fax : (0380) 826150
Jl. Gajah Mada No. 9 RT/RW 014/005, Kel.
Bima Gajah Mada Telp : (0374) 444 03/ 444 04 Email : contactus@bankbsi.co.id
105. Monggonao,
Branch Office Fax : 444 86 Web : www.bankbsi.co.id
Kec. Mpunda Kota Bima
Denpasar Branch Jl. Raya Puputan No.114, Kel. Sumerta Telp : (0361) 432595 Email : contactus@bankbsi.co.id
106.
Office Kelod, Kec. Denpasar Timur Kota Denpasar Fax : (0361) 434045 Web : www.bankbsi.co.id
Jember Sudirman Jl. P. B. Sudirman No. 41-43, Kel. Jember Telp : (0331) 411522 Email : contactus@bankbsi.co.id
107.
Branch Office Lor, Kec. Patrang Kab. Jember Fax : (0331) 411525 Web : www.bankbsi.co.id
Jl. Basuki Rakhmat No. 30, Kel. Telp : (0333) 418624, 418625,
Banyuwangi Basuki Email : contactus@bankbsi.co.id
108. Singotrunan, Kec. Banyuwangi Kab. 418626, 418627
Rahmat Branch Office Web : www.bankbsi.co.id
Banyuwangi Fax : (0333) 418628
Ruko Hassanuddin Bussines Center Jl.
Kediri Hassanudin Telp : (0354) 672 114-5 Email : contactus@bankbsi.co.id
109. Hasanuddin No. 21 , Kel. Dandangan, Kec.
Branch Office Fax : 672 685 Web : www.bankbsi.co.id
Kota Kota Kediri
PT Bank Syariah Indonesia Tbk
68 2024 Annual Report
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Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Madiun Agus Salim JL. Agus Salim No. 120, Kel. Pandean, Kec. Telp : (0351) 454000 Email : contactus@bankbsi.co.id
110.
Branch Office Taman Kota Madiun Fax : (0351) 458300 Web : www.bankbsi.co.id
Jl. Cokroaminoto No. 10 RT.01 RW. 02, Kel.
Telp : (0342) 816999 Email : contactus@bankbsi.co.id
111. Blitar Branch Office Kepanjen Lor, Kec. Kepanjen Kidul Kota
Fax : (0342) 816777 Web : www.bankbsi.co.id
Blitar
Malang Suprapto Jl. Jaksa Agung Suprapto No. 48, Kel. Telp : 0341 - 359129, 359130 Email : contactus@bankbsi.co.id
112.
Branch Office Rampalcelaket, Kec. Klojen Kota Malang Fax : 0341 - 359128 Web : www.bankbsi.co.id
Pasuruan Sudirman Jl. Jend. Sudirman No.77, Kel. Purworejo, Telp : (0343) 418 955 Email : contactus@bankbsi.co.id
113.
Branch Office Kec. Purworejo Kota Pasuruan Fax : 418 956 Web : www.bankbsi.co.id
Surabaya Darmo Jl. Raya Darmo No. 15, Kel. Tegalsari, Kec. Telp : (031) 5674848, 5679842 Email : contactus@bankbsi.co.id
114.
Branch Office Keputran Kota Surabaya Fax : (031) 5679841 Web : www.bankbsi.co.id
Komplek Ruko Sentral Jenggolo A3, Jl. Telp : (031) 8946449, 8947231,
Sidoarjo Jenggolo Email : contactus@bankbsi.co.id
115. Jenggolo No. 9, Kel. Celep, Kec. Sidoarjo 8921033, 8922129
Branch Office Web : www.bankbsi.co.id
Kab. Sidoarjo Fax : (031) 8957429
Telp : 031-99254882,
031- 99254883,
Surabaya Basuki Jl. Basuki Rachmat No. 17-19, Kel. Embong Email : contactus@bankbsi.co.id
116. 031-99254885,
Rahmat Branch Office Kaliasin, Kec. Genteng Kota Surabaya Web : www.bankbsi.co.id
031-99254887
Fax : 031 - 7385678
Surabaya Telp : 031 - 5045082, 5045085,
Jl. Dharmawangsa No. 115 A, Kel. Email : contactus@bankbsi.co.id
117. Dharmawangsa Branch 5030222
Kertajaya, Kec. Gubeng Kota Surabaya Web : www.bankbsi.co.id
Office Fax : 031 - 5037222
Telp : (0324) 331223, 331224,
Pamekasan Branch Jl. KH. Agus Salim No. 3A, Kel. Barurambat Email : contactus@bankbsi.co.id
118. 331225
Office Kota, Kec. Pamekasan Kab. Pamekasan Web : www.bankbsi.co.id
Fax : (0324) 331218
Gresik Kartini Branch JL. RA. Kartini No. 180, Kel. Sidomoro, Kec. Telp : (031) 3972053 Email : contactus@bankbsi.co.id
119.
Office Kebomas Kab. Gresik Fax : (031) 3972065, 3979791 Web : www.bankbsi.co.id
Bojonegoro Branch Jl. Panglima Sudirman No. 99A, Kel. Telp : (0353) 892124, 892125 Email : contactus@bankbsi.co.id
120.
Office Klangon, Kec. Bojonegoro Kab. Bojonegoro Fax : (0353) 892123 Web : www.bankbsi.co.id
Surabaya Jemur
Jl. Jemur Handayani No. 3, Kel. Jemur Telp : (031) 8411230, 8411250 Email : contactus@bankbsi.co.id
121. Handayani Branch
Wonosari, Kec. Wonocolo Kota Surabaya Fax : (031) 8411260 Web : www.bankbsi.co.id
Office
Ruko Cempaka Mas Blok A/9, Jl. Soekarno-
Jombang Branch Telp : (0321) 855527, 855528 Email : contactus@bankbsi.co.id
122. Hatta No. 1, Kel. Desa Kepuh Kembeng,
Office Fax : (0321) 855526 Web : www.bankbsi.co.id
Kec. Peterongan Kab. Jombang
Balikpapan Sudirman 1 Jl. Jend. Sudirman No. 330, Kel. Klandasan Telp : (0542) 413382, 414630 Email : contactus@bankbsi.co.id
123.
Branch Office Ilir, Kec. Balikpapan Kota Kota Balikpapan Fax : (0542) 412109 Web : www.bankbsi.co.id
Telp : (0541) 7271271, 7271272,
Samarinda Antasari Jl. Antasari No. 33 RT 02, Kel. Air Putih, 7271273, 7271274 Email : contactus@bankbsi.co.id
124.
Branch Office Kec. Samarinda Ulu Kota Samarinda Fax : (0541) 7271276, 7271277, Web : www.bankbsi.co.id
7271278
Kutai Kartanegara Jl. KH. Akhmad Muksin RT. 01, Kel. Melayu, Telp : (0541) 665362, 665365 Email : contactus@bankbsi.co.id
125.
Branch Office Kec. Tenggarong Kab. Kutai Kartanegara Fax : (0541) 665017 Web : www.bankbsi.co.id
Jl. MT. Haryono No. 53, Kel. Gn. Elai, Kec. Telp : (0548) 20007 Email : contactus@bankbsi.co.id
126. Bontang Branch Office
Bontang Utara Kota Bontang Fax : (0548) 25005 Web : www.bankbsi.co.id
Jl. Yos Sudarso No. 64, Kel. Karang Balik, Telp : (0551) 35050 Email : contactus@bankbsi.co.id
127. Tarakan Branch Office
Kec. Tarakan Barat Kota Tarakan Fax : (0551) 35051 Web : www.bankbsi.co.id
Banjarmasin Lambung Jl. Lambung Mangkurat No. 16, Kel. Kertak
Telp : (0511) 3366408, 3366409 Email : contactus@bankbsi.co.id
128. Mangkurat Branch Baru Ulu, Kec. Banjarmasin Tengah Kota
Fax : (0511) 3366426 Web : www.bankbsi.co.id
Office Banjarmasin
Martapura Branch Jl. A. Yani No. 20 Km. 37,4, Kel. Sungai Telp : (0511) 4722713, 4722755 Email : contactus@bankbsi.co.id
129.
Office Paring, Kec. Martapura Kab. Banjar Fax : (0511) 4722714 Web : www.bankbsi.co.id
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COMPANY
PROFILE
Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Pangkalan Bun Branch Jl. Sukma Arianingrat No. 14, Kel. Baru, Kec. Telp : (0532) 25624, 25625 Email : contactus@bankbsi.co.id
130.
Office Arut Selatan Kab. Kotawaringin Barat Fax : (0532) 25636 Web : www.bankbsi.co.id
Jl. Ir. Pangeran Haji Muhammad Noor No.
Telp : (0526) 2024484 Email : contactus@bankbsi.co.id
131. Tanjung Branch Office 12, Kel. Pembataan, Kec. Murung Pudak
Fax : (0526) 2024494 Web : www.bankbsi.co.id
Kab. Tabalong
Jl. M. T. Haryono No. 6, Kel. Mentawa Baru
Telp : (0531) 24222 Email : contactus@bankbsi.co.id
132. Sampit Branch Office Hulu , Kec. Mentawa Baru Ketapang Kab.
Fax : (0531) 24400 Web : www.bankbsi.co.id
Kotawaringin Timur
Palangkaraya Telp : 0536 - 3224862, 3224863,
Jl. Diponegoro No.10, Kel. Langkai, Kec. Email : contactus@bankbsi.co.id
133. Diponegoro Branch 3224864
Pahandut Kota Palangka Raya Web : www.bankbsi.co.id
Office Fax : 0536 - 3224870
Telp : 0511 - 4774939,
Banjarbaru Branch Jl. A.Yani Km 35,5 , Kel. Kelurahan Komet, Email : contactus@bankbsi.co.id
134. 0511-6749031
Office Kec. Banjarbaru Utara Kota Banjarbaru Web : www.bankbsi.co.id
Fax : 0511 - 4774939
Pontianak Jl. Sultan Abdurrachman No. 23, Kel.
Telp : (0561) 745004 Email : contactus@bankbsi.co.id
135. Abdurrachman Branch Pontianak, Kec. Pontianak Kota Kota
Fax : (0561) 744774 Web : www.bankbsi.co.id
Office Pontianak
Ketapang Branch Jl. R. Soeprapto No. 88, Kel. Sampit, Kec. Telp : (0534) 34600 Email : contactus@bankbsi.co.id
136.
Office Delta Pawan Kab. Ketapang Fax : (0534) 34395 Web : www.bankbsi.co.id
Jl. Gusti Hamzah No. 41, Kel. Desa Durian, Telp : (0562) 391900 Email : contactus@bankbsi.co.id
137. Sambas Branch Office
Kec. Sambas Kab. Sambas Fax : (0562) 392200 Web : www.bankbsi.co.id
Singkawang Branch Jl. Alianyang No. 16 C-D, Kel. Melayu, Kec. Telp : (0562) 639866 Email : contactus@bankbsi.co.id
138.
Office Singkawang Barat Kota Singkawang Fax : (0562) 639865 Web : www.bankbsi.co.id
Makassar 1 Branch Jl. Dr. Ratulangi No.79, Kel. Labuang Baji, Telp : (0411) 833070 Email : contactus@bankbsi.co.id
139.
Office Kec. Mamajang Kota Makassar Fax : (0411) 833069 Web : www.bankbsi.co.id
Jl. Urip Sumoharjo No. 44, Kel. Karema, Telp : (0426) 22651, 2703380 Email : contactus@bankbsi.co.id
140. Mamuju Branch Office
Kec. Mamuju Kab. Mamuju Fax : (0426) 21922 Web : www.bankbsi.co.id
Jl. Jend. Ahmad Yani No. 48, Kel. Macanang, Telp : (0481) 28774 Email : contactus@bankbsi.co.id
141. Bone Branch Office
Kec. Tanete Riattang Barat Kab. Bone Fax : (0481) 28775 Web : www.bankbsi.co.id
Telp : 0411 - 8914670, 8914610,
Makassar 2 Branch Jl. Dr. Sam Ratulangi No. 140, Kel. Mario, Email : contactus@bankbsi.co.id
142. 8914130
Office Kec. Mariso Kota Makassar Web : www.bankbsi.co.id
Fax : 0411 - 8914275
Telp : (0471) 327432, (0471)
Jl. Andi Jemma No.150, Kel. Tompotikka, Email : contactus@bankbsi.co.id
143. Palopo Branch Office 327225, (0471) 327360
Kec. Wara Kota Palopo Web : www.bankbsi.co.id
Fax : -
Telp : (0421) 22456, 26534,
Parepare Branch JL. Lahalede No.15, Kel. Ujung Baru, Kec. Email : contactus@bankbsi.co.id
144. 24624
Office Soreang Kota Parepare Web : www.bankbsi.co.id
Fax : -
Komplek Perniagaan Kelapa Dua - Entrop Jl.
Telp : (0967) 550965, 550966 Email : contactus@bankbsi.co.id
145. Jayapura Branch Office Raya Kelapa Dua No. 1-2, Kel. Entrop, Kec.
Fax : (0967) 550968 Web : www.bankbsi.co.id
Jayapura Selatan Kota Jayapura
Ruko Jatiland Business Center No. 19-20,
Ternate Jatiland Telp : (0921) 3127220 Email : contactus@bankbsi.co.id
146. Kel. Gamalama, Kec. Ternate Tengah Kota
Branch Office Fax : (0921) 3127336 Web : www.bankbsi.co.id
Ternate
Jl. Ahmad Yani No. 21, Kel. Malawei, Kec. Telp : (0951) 323366 Email : contactus@bankbsi.co.id
147. Sorong Branch Office
Sorong Kota Kota Sorong Fax : (0951) 323360 Web : www.bankbsi.co.id
Jl. Pala No. 2, Kel. Uritetu, Kec. Sirimau Telp : (0911) 344572, 344337 Email : contactus@bankbsi.co.id
148. Ambon Branch Office
Kota Ambon Fax : (0911) 344582 Web : www.bankbsi.co.id
Jl. Tendean (Boulevard) Ruko Mantos
Manado Mantos Telp : (0431) 876 166 Email : contactus@bankbsi.co.id
149. No.11-12, Kel. Sario Utara, Kec. Sario Kota
Branch Office Fax : 888 1502 Web : www.bankbsi.co.id
Manado
Palu Gajah Mada Jl. Gajah Mada No. 77, Kel. Ujuna, Kec. Palu Telp : (0451) 426222 Email : contactus@bankbsi.co.id
150.
Branch Office Barat Kota Palu Fax : (0451) 452108 Web : www.bankbsi.co.id
Gorontalo Branch Jl. Ahmad Yani No. 127, Kel. Heledulaa Telp : (0435) 828666 Email : contactus@bankbsi.co.id
151.
Office Selatan, Kec. Kota Timur Kota Gorontalo Fax : (0435) 830056 Web : www.bankbsi.co.id
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Branch Office
No. Address No. Telephone and Fax Email and Web
Name
Telp : (0461) 21214, 22779,
Jl. Urip Sumoharjo No. 18C dan 18D, Kel. Email : contactus@bankbsi.co.id
152. Luwuk Branch Office 8118671544
Karaton, Kec. Luwuk Kab. Banggai Web : www.bankbsi.co.id
Fax : (0461) 325456
Telp : (0401) 3128822, 3128245,
Kendari A Silondae 1 Jl. Abdullah Silondae No. 137, Kel. Korumba Email : contactus@bankbsi.co.id
153. 3128897
Branch Office , Kec. Mandonga Kota Kendari Web : www.bankbsi.co.id
Fax : (0401) 3127478
Company
Brand
The BSI logo, which consists of a wordmark (brand name) and an icon (five-pointed star), is
designed to convey a clear brand message and build clear recognition. The BSI five-pointed
star icon has three main meanings:
Representing the "guiding light" which symbolizes our vision, which is to exist as a means to inspire goodness
and positivity. This vision is guided by the verse of the Koran, Surah Ibrahim, verse 1: Alif Lam Ra.
(This is) the Book that We have sent down to you (Muhammad) so that you can bring humanity out
of darkness into bright light with God's permission, towards the path of God, the Almighty, the Most
Praiseworthy.
Representing the five pillars of Islam, which guide every Muslim to a wise and meaningful life.
Represents the five principles of Pancasila, the philosophy that is the foundation of the Indonesian state to
advance the nation and improve the welfare of all its people.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 74
COMPANY
PROFILE
Brief Company
History
PT Bank BRIsyariah Tbk (“the Bank”), In January 2021, a merger took place between PT Bank BRIsyariah
headquartered in Jakarta, Indonesia, was Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah. This
initially established under the name merger was approved by the Financial Services Authority (OJK)
PT Bank Jasa Arta (“BJA”) based on Deed of Capital Market through Letter No. S-289/D.04/2020 dated
Establishment No. 4 dated April 3, 1969, drawn December 11, 2020, and by the OJK Board of Commissioners
up before Liem Toeng Kie, S.H., a notary in through Decree No. 4/KDK.03/2021 dated January 27, 2021,
Jakarta. BJA changed its name to PT Bank regarding the Approval of the Merger of PT Bank Syariah Mandiri
Syariah BRI (“BSBRI”) following a Shareholders' and PT Bank BNI Syariah into PT Bank BRIsyariah Tbk, along with
Approval Statement, as stated in Deed the Approval for the Name Change to PT Bank Syariah Indonesia
No. 45 dated April 22, 2008, drawn up before Tbk as the Surviving Bank. The merger of PT Bank BRIsyariah Tbk,
Fathiah Helmi, S.H., a notary in Jakarta. It PT Bank Syariah Mandiri, and PT Bank BNI Syariah into PT Bank
obtained approval to change its banking Syariah Indonesia Tbk became effective on February 1, 2021.
activities from a conventional bank to a
commercial bank operating under Sharia In June 2022, a change in share classification was made to
principles, effective as of October 16, 2008, the Articles of Association, as stated in Deed of Shareholders’
granted by Bank Indonesia. Meeting Resolution on Amendments to the Articles of
Association of PT Bank Syariah Indonesia Tbk No. 146 dated
June 24, 2022, drawn up before Notary Jose Dima Satria, S.H.,
In 2009, BSBRI changed its name to PT Bank BRISyariah in M.Kn., a notary in Jakarta, regarding:
accordance with the Shareholders' Approval Deed No. 18 dated - The implementation of share classification into Series A
April 14, 2009, drawn up before Fathiah Helmi, S.H., a notary in Dwiwarna shares, which hold special rights, and Series B
Jakarta. PT Bank BRISyariah later changed its name to PT Bank common shares, which are ordinary registered shares.
BRIsyariah Tbk following approval from the Minister of Law and - The reclassification of one (1) share owned by the Government
Human Rights of the Republic of Indonesia No. AHU-0000386. of the Republic of Indonesia in the Bank into one (1) Series A
AH.01.02 of 2018, dated January 10, 2018. Dwiwarna share, while all shares owned by other shareholders
were classified as Series B common shares.
PT Bank Syariah Indonesia Tbk
72 2024 Annual Report
Page 75
This amendment was received and recorded by the Minister of
Law and Human Rights of the Republic of Indonesia under No.
AHU-AH.01.03-0269107 dated July 22, 2022.
The latest amendment to the Bank's Articles of Association
concerning additional paid-in capital was stipulated in the Deed
of Shareholders' Meeting Resolution on Amendments to the
Articles of Association of PT Bank Syariah Indonesia Tbk No. 191
dated December 29, 2022, drawn up before Muhammad Muazzir,
S.H., M.Kn., acting as a Substitute Notary for Notary Jose Dima
Satria, S.H., M.Kn., a notary in Jakarta. This amendment was
received and recorded by the Minister of Law and Human Rights
of the Republic of Indonesia under No. AHU-AH.01.03-0497431
dated December 29, 2022. Based on the latest Article 3 of the
Bank’s Articles of Association, the Bank's business scope is to
conduct banking operations based on Sharia principles.
Name Change Information
As outlined in the brief company history, BSI has undergone the following name changes:
PT Bank Jasa Arta
April 3
1969 Deed No. 4 dated April 3, 1969, drawn up before Notary Liem Toeng Kie, S.H., and the Decision of the Minister of
Justice No. J.A.5/70/4 dated May 28, 1970.
PT Bank Syariah BRI
October 9 Deed of Statement of Joint Approval of All Shareholders of PT Bank Jasa Arta No. 45 dated April 22, 2008, drawn
2008 up before Notary Fathiah Helmi, S.H., and approval from the Minister of Law and Human Rights of the Republic of
Indonesia No. AHU-71478.AH.01.02. Year 2008 dated October 9, 2008.
PT Bank BRISyariah
November 5 Deed of Statement of Joint Approval of All Shareholders of PT Bank Syariah BRI No. 20 dated September 17, 2009,
2009 drawn up before Notary Fathiah Helmi, S.H., and approval from the Minister of Law and Human Rights of the Republic
of Indonesia No. AHU-53631.AH.01.02. Year 2009 dated November 5, 2009.
PT Bank BRIsyariah Tbk
January 10 Deed of Statement of Resolutions of the Extraordinary General Meeting of Shareholders of PT Bank BRIsyariah No. 8 dated
2018 January 8, 2018, drawn up before Notary Fathiah Helmi, S.H., and approval from the Minister of Law and Human Rights of the
Republic of Indonesia No. AHU-0000386.AH.01.02. Year 2018 dated January 10, 2018, as well as receipt from the Minister
of Law and Human Rights of the Republic of Indonesia No. AHU-AH.01.03-0009224 dated January 10, 2018.
PT Bank Syariah Indonesia Tbk
February 1 Deed of Statement of Resolutions on Amendment to Articles of Association regarding the Name Change of PT Bank
2021 BRIsyariah Tbk to PT Bank Syariah Indonesia Tbk No. 38 dated January 14, 2021, drawn up before Notary Jose
Dima Satria, S.H., M.Kn., and approval from the Minister of Law and Human Rights of the Republic of Indonesia No.
AHU-0006268.AH.01.02. Year 2021 dated February 1, 2021, as well as receipt from the Minister of Law and Human
Rights of the Republic of Indonesia No. AHU-AH.01.03-0061498 dated February 1, 2021.
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COMPANY
PROFILE
Vision, Mission
and Corporate Culture
VISION
TOP 10
GLOBAL
ISLAMIC BANK
Budaya
Perusahaan
Bank Syariah Indonesia was established by a State-Owned Enterprise (SOE), which is currently the majority shareholder
of the Bank. Accordingly, BSI uses “AKHLAK” as the company’s value, in line with the Circular Letter of the Ministry of
SOEs No. SE-7/MBU/07/2020, which requires every SOE to implement these core values as the basis for building HR
character.
Amanah Kompeten Harmonis
Uphold Keep learning Mutual care and respect
the trust given and developing capabilities for differences
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MISSION
Provide access to Sharia Financial To be a large bank that provides To be the Company of Choice
Solutions in Indonesia. the best value for shareholders. and the Pride of Indonesia’s Best
Talents.
Serving >20 million customers and Top 5 most profitable banks in A company with strong values that
becoming the top 5 bank based on Indonesia (ROE 18%) and strong empower the community as well
assets (500+T) and book value of valuation (PB>2). as being committed to employee
50 T in 2025. development with a performance-
based culture.
Review of Vision and Mission
by the Board of Commissioners and Board of Directors
The Board of Commissioners and Directors have conducted a study and review of the Bank's vision and mission, and
stated that the vision and mission are still relevant for current conditions and in accordance with the challenges and
opportunities the bank will face in the future. The bank's Vision and Mission have been discussed and approved by the
Board of Commissioners and Directors at the Submission of the 2024-2026 Bank Business Plan (RBB) Amendment
Document to PT Bank Syariah Indonesia Tbk.
Loyal Adaptif Kolaboratif
Dedicated to and prioritizing Keep innovating and Build synergistic
the interests of the Nation be enthusiastic about making cooperation
and the State or facing change
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COMPANY
PROFILE
Business
Activities
Business Activities According to the Articles of Association and Current Operations
Based on the Amendment to the Articles of Association No. business in the banking sector based on Sharia principles and
AHU-0035266.AH.01.02.TAHUN 2024 regarding the Approval applicable laws and regulations. To achieve these objectives and
of Amendments to the Articles of Association of PT Bank Syariah purposes, the Bank carries out the following business activities:
Indonesia Tbk, the Bank's objectives and purposes are to conduct
Main business activities
1. Collecting funds in the form of deposits, namely Current 10. To purchase, sell, and/or guarantee at its own risk third-party
Account, Savings, or other equivalent forms based on the securities issued on the basis of underlying transactions
Wadi’ah Agreement or other agreements that are not based on sharia principles.
contrary to sharia principles. 11. Purchasing securities based on sharia principles issued by
2. Raising funds in the form of investment, namely Deposits, the Government and/or Bank Indonesia
Savings, or other equivalent forms based on the Mudharabah 12. Accept payments from commercial papers and perform
Agreement or other agreements that are not contrary to calculations with or among third parties based on sharia
sharia principles. principles.
3. Disbursing profit-sharing financing based on the 13. Moving money, either for its own interest or for the
Mudharabah, Musyarakah, or other agreements that are not Customer’s interest, based on sharia principles
contrary to sharia principles 14. Placing funds with, borrowing from, or lending to other
4. Disbursing financing based on Murabahah, Salam, Istishna’, Banks, using letters, telecommunications devices, sight
or other agreements that are not contrary to sharia principles. drafts, checks, or other means.
5. Disbursing financing based on the Qardh Agreement or 15. Providing safe deposit boxes to store valuable goods and
other agreements that are not contrary to sharia principles. commercial papers based on the principle of wadi’ah yad
6. Disbursing financing for leasing movable or immovable amanah or other principles based on sharia principles.
goods to Customers based on the Ijarah Agreement and/or 16. Providing custodia services, including administration, for the
lease purchase in the form of ijarah muntahiya bittamlik or interest of other parties in accordance with Sharia principles
other agreements that are not contrary to sharia principles. 17. Providing Letter of Credit (L/C) facilities based on sharia
7. Taking over debt based on a Hawalah Agreement or other principles
agreement that is not contrary to sharia principles. 18. Providing bank guarantee facilities based on sharia principles
8. Conducting debit card and/or financing card business based 19. Providing trustee services based on the Wakalah Agreement.
on sharia principles. 20. Conducting activities in the field of payment systems.
9. Performing the provision of banking services based on 21. Carrying out accounts receivable transfer activities.
agreement, among others: 22. Performing other activities commonly carried out in the
a. Wakalah banking industry, as long as they are not contrary to sharia
b. Hawalah principles and in accordance with the provisions of applicable
c. Kafalah laws and regulations.
d. Rahn
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Supplementary business activities that support the main activities
1. Conducting foreign exchange activities based on sharia 7. Issuing, offering, and trading short-term commercial papers
principles. based on sharia principles, either directly or indirectly,
2. Performing capital investment in Sharia Commercial Banks through the money market.
or financial institutions that conduct business activities 8. Issuing, offering, and trading long-term commercial papers
based on sharia principles. based on sharia principles, either directly or indirectly,
3. Performing temporary capital investment to overcome through the capital market.
the consequences of the failure of Financing based on 9. Providing products or conducting other f inancial service
sharia principles with the condition that it must withdraw activities based on sharia principles and applicable laws and
its participation in accordance with the provisions of the regulations.
applicable laws and regulations. 10. Collaborating with other Financial Service Institutions and
4. Acting as pension fund founder and administrator based on non-Financial Service Institutions in providing financial
sharia principles. services to Customers, in accordance with the regulations
5. Conducting activities in the capital market to the extent that set by the Financial Services Authority and Sharia principles.
they are not contrary to sharia principles and the provisions
of the laws and regulations in the capital market sector. All business activities outlined in the Articles of Association have
6. Organizing bank activities or products based on sharia been carried out by the Bank.
principles by using electronic means.
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COMPANY
PROFILE
Products and Services
Until the end of fiscal year 2024, BSI offered a wide range of products and services based on the needs and profile of each customer.
These products and services are classified into four categories: individual, corporate, digital banking, and cards.
Individuals
BUSINESS
Bank Guarantee Under Counter A banking guarantee instrument is one that is issued on the basis of requests and counter guarantees received
Guarantee from either banks or non-banks.
Bank guarantee specifically for vendors/contractors of PT PLN (PLN) in the procurement of goods and services
BSI Bank Guarantee
within PLN.
Electronic distribution channels in the form of internet banking services for corporate customers or institution to
BSI Cash Management carry out activities on their accounts at the Bank in the context of financial management and cash flow monitoring
safely, quickly, and easily.
BSI SDA Export Deposit Together, build the country through foreign exchange exports.
BSI SDA Export Current Accout Mortgage or property ownership financing service with a Hajj portion as a prize.
BSI Optima Current Accout Mudharabah current account with special returns based on tiering.
BSI Government Current Account Blessing fund for the country.
Medium and long-term financing facilities for the procurement of capital goods (expansion, establishment of new
BSI Investment Financing
projects, or refinancing).
Current account opening services in various currencies on behalf of Banks and non-Banks financial institutions,
Vostro Current Account
domestic and international correspondents at BSI.
Collection services for short-term receivables under LC/SKBDN owned by the Nominated Bank to BSI, which
Collection Services for Interbank
collects the receivables from the debtor (issuing Bank) according to sharia principles. BSI can provide bailout funds
Trade Finance Transactions
to the Nominated Bank based on acceptance news from the Issuing Bank to the Nominated Bank.
Loans or financing received by Bank Syariah Indonesia from banks or non-bank third parties, either domestically or
Financing Received (PYD) internationally, in rupiah or foreign currency. Bank Syariah Indonesia distributes profits to third parties based on
the agreed-upon PYD underlying assets.
SIF (Supply Infrastructure Financing services for First Level Health Facilities (FKTP): Main Clinics, Pratama Clinics, Individual Practitioners,
Financing) BPJS Health and Dental Practices.
GOLD
BSI Gold Installment Purchase gold in fixed and light installments without worrying about the future price of gold.
BSI Gold Pawn A gold pawn is a financing product that uses gold as collateral to provide a quick source of cash.
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HAJJ AND UMROH
The Hajj and Umrah savings plan is available for individuals aged 17 and above, based on Sharia principles using
either a Wadiah or Mudharabah contract, in IDR or USD. This savings account has no monthly administrative
BSI Indonesian Hajj Savings
fees and includes an ATM card and e-Channel facilities, provided the account holder is registered in Siskohat (has
received a quota).
The Hajj and Umrah savings plan is available for individuals aged 17 and above, based on Sharia principles using
BSI Indonesian Young Hajj either a Wadiah or Mudharabah contract, in IDR or USD. This savings account has no monthly administrative
Savings fees and includes an ATM card and e-Channel facilities, provided the account holder is registered in Siskohat (has
received a quota).
INVESTMENT
Bancassurance Collaboration in marketing insurance products with insurance companies affiliated with Bank Syariah Indonesia.
A term investment managed with a Mudharabah Mutlaqah contract intended for individual and non-individual
BSI Deposito customers in IDR or USD currency. Available term options are 1 month, 3 months, 6 months and 12 months which
can be extended automatically (ARO) or Non ARO.
Islamic mutual funds are a method of collecting funds from the investor community in exchange for asset
BSI Sharia Mutual Fund ownership. These funds are then invested and managed in sharia securities portfolios by investment managers
who follow sharia provisions and do not violate Islamic legal principles.
Cash Waqf Linked Sukuk Retail (CWLS Retail), also known as the Sukuk Wakaf SWR001 series, is an investment
Cash Waqf Linked Sukuk Retail
of cash waqf funds in state sukuk issued by the government to support waqf in the community’s economic
(Retail Waqf Sukuk)
empowerment program and social initiatives.
Referral Retail Brokerage Offer a referral service for investment products to potential customers in collaboration with securities companies.
- SBSN Retail, consisting of Retail State Sukuk and Savings Sukuk
- Retail State Sukuk are state sukuk sold to individuals or individuals of Indonesian citizens through selling agents
SBSN Ritel in the domestic primary market.
- Sukuk Tabungan is a sharia investment product offered by the government to individual Indonesian citizens as
a safe, easy, affordable, and profitable investment savings.
FINANCING
It is the service of providing financing facilities in rupiah or foreign currencies for short-term working capital needs
Bilateral Financing
or for other purposes to Bank and / or non-bank financial institutions.
Financing facilities secured by liquid collateral, i.e. secured by deposit in the form of deposits, current accounts,
BSI Cash Collateral
or savings.
Working capital financing with a value chain scheme is post-finance (bailout funds to pay invoices that the work has
BSI Distributor Financing been completed) provided to suppliers who are specialized suppliers working on work contracts with Bouwheer,
where the source of repayment of financing is invoice payments from Bouwheer.
Mortgage are available for various needs, as follows:
1. Purchase of new house/second house/shophouse/homeoffice/apartment.
BSI Griya
2. Take over financing from other banks
3. Refinancing to fulfill customer needs.
BSI KPR Sejahtera Consumptive financing facilities for government-subsidized housing with sharia principles.
A financing facility intended for Micro, Small, and Medium Enterprises to fulfill working capital and investment
BSI KUR Kecil
needs with a ceiling of above Rp50 million to Rp500 million.
A financing facility intended for Micro, Small, and Medium Enterprises to fulfill working capital and investment
BSI KUR Mikro
needs with a ceiling of above Rp10 million to Rp50 million.
A financing facility intended for Micro, Small, and Medium Enterprises to fulfill their working capital and investment
BSI KUR Super Mikro
needs with a ceiling of up to Rp10 million.
Financing for consumptive and productive purposes using murabahah/musyarakah mutanaqishah/ijarah
BSI Mitra Beragun Emas (Non
agreements with gold as collateral using a rahn agreement, in which the gold pledged is held by the Bank for a
Qardh)
certain period of time.
BSI Multipurpose Berkah Financing for multipurposes without collateral with various benefits and convenience for payroll employees at BSI.
BSI OTO Vehicle ownership financing services (new cars, used cars, and new motorcycles) with easy and fixed installments.
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COMPANY
PROFILE
FINANCING
Monthly pension beneficiaries are eligible for the following financing options:
1. ASN Pensioners & Widow Pensioners.
BSI Retirement Blessing 2. BUMN/BUMD pensioners.
3. ASN/PNS Retirees & Widow Pensioners who have not entered the TMT of Retirement but have received a
Retirement Decree.
Consumptive financing facility to meet the needs of purchasing Umrah travel package services through the Bank
BSI Umrah
that has collaborated with travel agents in accordance with sharia principles.
Mitraguna Online Unsecured financing for multipurpose/any purpose with various benefits and convenience for employees.
PRIORITY
BSI Priority Exclusive services with special facilities from Bank Syariah Indonesia are available to selected individual customers.
An exclusive service with special facilities from Bank Syariah Indonesia is made available to individual customers
BSI Private
who have a minimum accumulative balance of Rp5 billion.
It is a place for treasures or securities, which are stored in a treasure room made of sturdy steel that is fireproof and
Safe Deposite Box (SDB)
resistant to demolition, ensuring the security of the items stored as well as the user’s comfort.
SAVINGS
A savings account in IDR designed to facilitate transactions for business segment customers, offering benefits such
BSI Business Savings as higher e-channel transaction limits (Visa Business debit card facility), free BI Fast transfer fees, more detailed
transaction descriptions, and competitive profit-sharing ratios under the Mudharabah Muthlaqah contract.
BSI Easy Wadiah Savings A savings account for easy daily transactions with no monthly administrative fees, available in IDR.
BSI Easy Mudharabah Savings A savings account for easy daily transactions with a profit-sharing scheme, available in IDR.
Savings that are intended for children and students under the age of 17 encourage a culture of saving from an early
BSI Junior Savings
age, in IDR currency with Wadiah or Mudharabah Mutlaqah contract.
Savings with a wadiah agreement from students of State Universities/Private Universities (PTN/PTTS) or
BSI Student Savings employees/members of companies/institutions/associations/professional organizations that collaborates with the
Bank with Wadiah or Mudharabah Mutlaqah contracts.
A payroll savings account for customers, offering four different account management fee variations based on the
BSI Payroll Savings
bank’s agreement (PKS) with the institution, under the Wadiah or Mudharabah Mutlaqah contract.
A savings account for individuals who are pension fund payment partners, provided in cooperation with the bank,
BSI Retirement Savings
with the option of Mudharabah Mutlaqah contract.
A Sharia securities savings account, also known as a Customer Fund Account (RDN), for individual customers to
BSI Sharia Securities Savings
settle securities transactions in the capital market under the Mudharabah Mutlaqah contract.
A USD-denominated savings account for individual and non-individual customers, under the Wadiah or
BSI Forex Savings
Mudharabah Mutlaqah contract.
A term savings account for education planning with an auto-debit system and insurance protection, under the
BSI Education Savings
Mudharabah Mutlaqah contract.
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SAVINGS
A term savings account for investment planning with an auto-debit system and insurance protection, under the
BSI Savings Plan
Mudharabah Mutlaqah contract.
A term savings account for customers’ financial planning with an auto-debit system and insurance protection,
BSI Tapenas Regular
under the Mudharabah Mutlaqah contract.
A term savings account for future financial planning for employees, based on an institutional agreement, with an
BSI Tapenas Collective
auto-debit system and under the Mudharabah Mutlaqah contract.
BSI Student Savings Account A savings account for students as part of financial education and inclusion efforts, encouraging a saving habit from
(SimPel) an early age, under the Wadiah contract.
An individual savings account promoted by Indonesia’s Financial Services Authority (OJK) to cultivate a saving
BSI Smart Savings
culture and enhance societal well-being, under the Wadiah contract.
An individual savings account promoted by Indonesia’s Financial Services Authority (OJK) to cultivate a saving
BSI TabunganKu
culture and enhance societal well-being, under the Wadiah contract.
TRANSAKSI
A deposit account for individual customers, allowing withdrawals via debit card, check, bilyet giro (bank draft), and
BSI Giro Wadiah Perorangan
other payment instruments, available in IDR, USD, SGD, and EURO, under the Wadiah contract.
A deposit account for non-individual customers, allowing withdrawals via debit card, check, bilyet giro, and other
BSI Giro Wadiah Non Peorangan
payment instruments, available in IDR, USD, SGD, and EURO, under the Wadiah contract.
A deposit account for both individual and non-individual customers, allowing withdrawals via debit card, check,
BSI Giro Mudharabah Umum
bilyet giro, and other payment instruments, available in IDR and USD, under the Mudharabah Mutlaqah contract.
A deposit account for both individual and non-individual customers, allowing withdrawals via debit card, check,
BSI Giro Mudharabah Khusus bilyet giro, and other payment instruments, available in IDR and USD, under the Mudharabah Mutlaqah contract,
with profit-sharing ratios and fees determined based on the bank’s policies.
Company
CASH MANAGEMENT
Transaction services include transfers to partners or third parties at BSI Bank or other banks (online, SKN, RTGS),
CMS transfers to employees (payroll), payment of tax obligations, payment and purchase of Pertamina products,
payment of utility bills, and other bills.
BSI Pertamina Payment is a payment and acceptance service for Pertamina products. Together with Pertamina, BSI
OPBS (SO/DO) Pertamina comes with a host-to-host service to make it easier for Pertamina’s partners/customers to order and/or pay for
Pertamina products through the BSI Cash Management System and BSI Branches.
TREASURY
Serving the needs of sharia securities transactions (sukuk):
Sukuk Transaction - Sukuk Negara
- Corporate Sukuk
Deposit products with a certain amount with a minimum period of 1 (one) to 28 (twenty eight) calendar days, with
Deposito On Call (DOC)
a rate of return that refers to the daily placement at Bank Indonesia. The agreement used is mudharabah mutlaqah.
Bank Syariah Indonesia serves foreign exchange sales/purchase transactions carried out in order to mitigate the
BSI Sharia Hedging risk of changes in exchange rates for certain currencies in the future. The agreement used are aqd’ al-tahaww al-
basith and al-sharf.
Bank Syariah Indonesia serves foreign exchange purchase/sale transactions according to customer needs with a
Foreign Exchange Transactions
certain time tenor. Today transactions for delivery on the same day, tomorrow (Tom) transactions for delivery after
- General Foreign Exchange/
one working day and spot transactions for delivery after two working days. Currencies traded are USD, SAR, EUR,
Telegraphic Transfer
SGD, JPY, AUD, HKD, CHF, CAD, CNY, and GBP.
Foreign Exchange Transactions - Bank Syariah Indonesia serves foreign banknote transactions both for withdrawals and deposits as well as buying
Foreign Banknotes and selling against the Rupiah, with al-sharf agreements.
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COMPANY
PROFILE
SERVICE
Representing sukuk holders, and can act as monitoring agents, collateral agents, and escrow agents related to
transactions in the Islamic capital market.
- Trustee
Trustee Monitor the issuer’s obligations in accordance with the sukuk issuance trusteeship agreement.
- Agency
Monitor the parties’ obligations regarding the services of monitoring agents, collateral agents, capital market
escrow agents.
Shariah-compliant governance with a modern and trusted custodial system.
Core Custody
- Safekeeping
Concept of physical custody of securities, securities recording, and reconciliation.
- Transaction Handling Service
Settlement of securities transactions that have occurred on the transaction date, which will be settled on the
settlement date.
- Corporate Action
The custodian’s functions as a corporate action include other services, including receiving dividends, interest,
and other rights (corporate action) and representing account holders who are its customers (proxy).
- Sub Registry (Government Bond)
Bookkeeping, recording, and administration services for government bond transactions for both companies and
individuals, either directly with customers and/or through other selling agents.
- Income Collection
Services for the management or collection of customer rights in connection with securities and securities
deposited at the Custodian Bank.
- Portofolio Accounting
Custodian Services for bookkeeping or recording the customer’s asset portfolio.
Fund Services and Unit Link
- Fund Accounting
Bookkeeping of securities transactions or securities in a portfolio and reporting to customers.
- Fund Administration
Recording the ownership of participation units of mutual fund and/or unit link customers and reporting them to
investors of these products.
- Safekeeping
The concept of securities depository is physical storage of securities, securities recording, and reconciliation.
- Transaction Handling Service
Settlement of securities transactions that have occurred on the transaction date, which will be settled on the
settlement date.
- Income Collection
Services for the management or collection of customer rights in connection with securities and commercial
papers deposited at the Custodian Bank.
- Reporting/Tax
The final result or reporting service performed by the Custodian Bank on Mutual Fund assets sent to investment
managers and/or unit holders.
Medium and long-term financing facilities for the procurement of capital goods (expansion, establishment of new
Investment Financing
projects, or refinancing).
Facilities provided by Bank Syariah Indonesia to customers (Exporters) in order to assist in the processing of
documents, collection of receivables, and help fulfill the working capital of customers. Including the settlement
Settlement of Export Notes
of single bank, documentary, non documentary, and open account export bills either by collection (services) or
negotiation/discounting (financing)
Facilities provided by Bank Syariah Indonesia in the form of payment guarantees from the Bank provided to the
LC Issuance/SKDBN
beneficiary if the guaranteed party (applicant) cannot fulfill its obligations or defaults,
A facility whereby the Bank fulfills the Buyer’s obligation/debt to the Seller based on the Buyer’s signed sale and
Buyer Financing
purchase contract/bill/invoice document.
A facility whereby the Bank fulfills the Distributor’s obligation/debt to the Principal based on the sale and purchase
Distributor Financing
contract/invoice document.
A facility provided by Bank Syariah Indonesia where the debtor (supplier) delegates to the Bank to collect
Supplier Financing receivables. The bank then collects the receivables from the debtor (buyer), or other parties appointed by the
debtor.
Facilities provided by Bank Syariah Indonesia in the form of payment guarantees from the Bank provided to the
Bank Guarantee
beneficiary if the guaranteed party (applicant) cannot fulfill its obligations or defaults.
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FINANCING
Mandiri Syariah Bonded Placement of funds sourced from owners of tied investment funds managed by BSI as collateral for financing
Investment provided to customers for a certain period of time based on a mudharabah muqayyadah agreement.
Facilities provided by Bank Syariah Indonesia in the form of medium and long-term financing for the procurement
Investment Financing
of capital goods (expansion, establishment of new projects, or refinancing).
Financing facility to obtain fresh money funds on existing assets/objects of prospective customers for needs:
- Asset acquisition
Refinancing
- Take over
- Other investment needs
Facilities provided by Bank Syariah Indonesia in the form of financing to multifinance with channeling or executing
Multifinance
patterns.
Facilities provided by Bank Syariah Indonesia in the form of Short-Term Financing to finance seasonal working
Sharia Current Account Financing
capital needs.
As a customer’s business grows, it is often required for more than one bank and/or Islamic financial institution
to jointly meet the customer’s large financial needs. With our professionals in the field of sharia syndication,
Agency, Syndication and Clubdeal customers will have the confidence to obtain sharia financing facilities in big amounts and competitive margins/
rent/profit sharing without having to deal with many other banks and/or sharia financial institutions but only with
Bank Syariah Indonesia, which will also help customers optimize the financing received.
Medium and long-term financing facilities for the procurement of capital goods (expansion, establishment of new
Working Capital Financing
projects or refinancing).
SAVINGS
Non-savings account deposits managed with mudharabah agreements are intended for institutions that require
SBSN Current Account
maximum returns.
SDA DHE Deposit Savings account deposits are sourced from DHE SDA funds belonging to customers at the Bank or other banks.
Non-savings account deposits managed with mudharabah and wadiah agreements are intended for exporters in
DHE SDA Current Account
the context of DHE SDA export trading activities.
Optima Current Account Mudharabah current account with special returns based on tiering.
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COMPANY
PROFILE
Digital Banking
Solutions for customers’ convenience in transactions, worship, and sharing through various features in one
BSI Mobile application. BSI Mobile accompanies customers 24 hours a day, and makes everything more balanced financially,
spiritually, and socially.
The online account opening service through BSI Mobile is a solution for customers who want to open an account
Open an Online Account
easily without having to come to the branch.
Gold ownership services ara available through BSI Mobile, with gold purchases starting at Rp50,000. Customers
Gold Solutions can buy, sell, transfer, and withdraw physical gold and online gold pawning easily and safely without the need to
come to the branch.
BSI QRIS Transaction services by scanning QR codes that use Bank Indonesia’s QR Code Indonesia Standard (QRIS).
A practical solution for customers to make cash withdrawals without a card. Through BSI Mobile, cardless cash
BSI Cardless Withdrawal
withdrawals can be made at all Bank Syariah Indonesia ATMs, including Indomaret and Alfamart.
The BSI Debit Card is an ATM card from Bank Syariah Indonesia that can be used for transactions at ATMs and
BSI Debit Card
EDCs in the GPN and International (Visa) networks.
BSI Debit OTP BSI Debit OTP is a debit card-based transaction service that uses an OTP code as a PIN for every transaction.
BSI ATM CRM (Cash Recycle Machine) or ATM Setor Tarik is a type of ATM to serve cash deposit transactions, cash
BSI ATM CRM
withdrawals, interbank transfers, and payment or purchase transactions for all Bank Syariah Indonesia Customers.
Aisyah is Bank Syariah Indonesia’s Interactive Assistant, who will help provide information on the latest products,
BSI Aisyah
services, and promotions from Bank Syariah Indonesia.
Business transactions are now easier through BSI Net services, anytime and anywhere. Various transaction
BSI Net
facilities, such as making bulk transfers and monitoring transactions, can be done on BSI Net.
EDC Bank Syariah Indonesia is a service provided by Bank Syariah Indonesia to customers who have businesses to
BSI Merchant Business
provide convenience for ATM Debit card payment transactions to their customers.
The BSI API Platform is a portal that provides open banking services to facilitate the integration process between
BSI API Platform
Bank Syariah Indonesia services and customer applications
BSI Smart Agent is BSI’s Laku Pandai Service (Office-less Financial Services in the Framework of Inclusive Finance)
BSI Smart Agent to provide banking services and/or other financial services that are conducted not through an office network but
through cooperation with other parties supported by information technology facilities.
Payment Point transaction services at Bank Syariah Indonesia can be done by customers at any Bank Syariah
BSI Payment Point
Indonesia outlet or at ATMs. Payments can be made through debit accounts or cash.
Deposito Mobile Easy investment with deposits on BSI Mobile, anytime and anywhere, without the need to visit a branch.
BSI Griya Hasanah Online Top-Up Financing is financing from Bank Syariah Indonesia in the form of additional
Griya Hasanah Online Top Up financing from Bank Syariah Indonesia’s existing financing for customers’ consumptive purposes. Griya Hasanah
Through BSI Mobile Online Top Up Financing uses a sharia refinancing contract with al-bai’ scheme in the framework of Musyarakah
Mutanaqishah (MMQ).
PT Bank Syariah Indonesia Tbk
84 2024 Annual Report
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Card
FINANCING CARD
The BSI Hasanah Card Classic is a financing card based on Syariah principles that functions like a credit card. It
is issued by Bank Syariah Indonesia and can be used for transactions at all EDC machines and ATMs bearing the
Mastercard logo worldwide (internationally).
BSI Hasanah Card Classic is made based on DSN Fatwa No. 54/DSN-MUI/X/2006 concerning sharia cards and is
BSI Hasanah Card Classic based on 3 (three) sharia agreements, among others:
- Kafalah
- Qardh
- Ijarah
The BSI Hasanah Card Classic limit ranges from Rp4 million to Rp6 million.
The BSI Hasanah Card Gold is a financing card based on Syariah principles that functions like a credit card. It is
issued by Bank Syariah Indonesia and can be used for transactions at all EDC machines and ATMs bearing the
Mastercard logo worldwide (internationally)
BSI Hasanah Card Gold is made based on DSN Fatwa No. 54/DSN-MUI/X/2006 concerning sharia cards and is
BSI Hasanah Card Gold based on 3 sharia agreements, among others:
- Kafalah
- Qardh
- Ijarah
The BSI Hasanah Card Gold limit ranges from Rp8 million to Rp30 million.
The BSI Hasanah Card Platinum is a financing card based on syariah principles that functions like a credit card. It
is issued by Bank Syariah Indonesia and can be used for transactions at all EDC machines and ATMs bearing the
Mastercard logo worldwide (internationally)
BSI Hasanah Card Platinum is made based on DSN Fatwa No. 54/DSN-MUI/X/2006 concerning sharia cards and
is based on 3 (three) sharia contracts, among others:
BSI Hasanah Card Platinum
- Kafalah
- Qardh
- Ijarah
The BSI Hasanah Card Platinum limit ranges from Rp40 million to Rp900 million It also provides access to free
executive airport lounges at partner airports.
DEBIT CARDS
The BSI Debit GPN is a debit/ATM card product issued by Bank Syariah Indonesia using the National Payment
BSI Debit GPN
Gateway (NPG) logo that can be used by customers in all EDC and ATM machine networks throughout Indonesia.
BSI Debit OTP ATM debit card, where the PIN system uses a One-Time Password (OTP) registered through mobile banking.
BSI Debit Visa is a debit/ATM card product issued by Bank Syariah Indonesia using the Visa Worldwide logo that
BSI Debit Visa
can be used by customers in all EDC machine networks and ATMs anywhere in the world (International).
BSI Debit SaBi is a debit/ATM card product issued by Bank Syariah Indonesia using the National Payment Gateway
BSI Debit Sabi Card (NPG) logo, which is a facility for child savings owners affiliated with parents. The BSI Debit SaBi card supports
financial literacy education for children with special limitations to keep them safe in transactions.
BSI Debit SimPel is a debit/ATM card product issued by Bank Syariah Indonesia using the National Payment
Gateway (NPG) logo, which is a facility for Sim panan Pelajar Savings account holders. The BSI Debit SimPel card
BSI SimPel Debit Card
has a special limit so that students can transact safely and easily. The card can be used by students in all EDC and
ATM machine networks throughout Indonesia (national).
The Mabrur Debit Card is a debit/ATM card issued by Bank Syariah Indonesia, specifically designed for customers
Mabrur Debit Card of the Indonesian Hajj Savings account. It provides convenience for transactions while performing religious
pilgrimages in the Holy Land.
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COMPANY
PROFILE
Operational
Area
Nanggroe Aceh Darussalam
North Sumatera
Riau
East Kalimantan
West Kalimantan
Kepulauan Riau
Jambi
West Sumatera
West Sula
Bengkulu
Central Kalimantan
South Kalimantan
South Sumatera
DKI Jakarta
Central Java
Lampung
South Sulawesi
Banten
Yogyakarta
West Java
East Java
Bali
PT Bank Syariah Indonesia Tbk
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BSI's business network and operational areas are supported by regional offices up to functional operational offices, the details of which
are explained below in 2024.
BSI Office Network Table
Office Type 2024 2023 2022 2021
Regional Office 10 10 10 10
Branch Office 153 153 153 272
Overseas Branch Office 1 1 - -
Auxiliary Branch Office 886 886 959 985
Mobile KCP (dhi: MKK) 60 60 60 -
Functional Office 91 91 96 34
Cash Office - - - 74
Payment Point (PP) - - - 179
Priority Service Counter 23 20 16 11
Pawn Service 754 765 734 530
Automatic Teller Machine (ATM) 5,425 2,571 2,548 2,618
Notes:
- PP in 2022 Reformat into KFO (cfm. PJOK No.16 Year 2022)
- KK in 2022 Reformat to KCP (cfm. POJK No.16 Year 2022
Gorontalo North Sulawesi
North Maluku
West Papua
Maluku
awesi
Central Sulawesi
Southeast Sulawesi
Papua
West Nusa Tenggara
East Nusa Tenggara
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Office Network Table by Region in 2024
Office Type
Region Priority
Pawn
KC KCLN KCP KCP Mobile KF Service
Services
Counter
Regional Office 1 16 0 136 1 7 2 80
Regional Office 2 15 0 80 7 7 2 58
Regional Office 3 16 0 87 8 2 1 73
Regional Office 4 15 0 111 10 11 5 85
Regional Office 5 15 0 84 2 7 5 63
Regional Office 6 12 0 68 6 0 2 65
Regional Office 7 13 0 91 7 13 3 71
Regional Office 8 20 0 119 10 26 1 127
Regional Office 9 16 0 53 5 0 1 55
Regional Office 10 15 0 57 4 18 1 77
TOTAL 153 0 886 60 91 23 754
Regional Office
Regional Office 1 Regional Office 2 Regional Office 3 Regional Office 4 Regional Office 5
Jakarta Pusat, Jakarta
Barat, Jakarta Selatan,
Sumatera Selatan, Jakarta Timur, Kota
Bengkulu, Sumatera Barat, Tangerang, Kab. Tangerang,
Sumatera Utara, Kep. Riau, Banten, DKI Jakarta, Kota
Nanggroe Aceh Darussalam Jambi, Kota Tangerang Selatan,
Riau Bekasi, Kab. Bekasi
Kep. Bangka Belitung, Kota Bogor,
Lampung Kab. Bogor,
Kota Depok,
Kota Bekasi
Regional Office 6 Regional Office 7 Regional Office 8 Regional Office 9 Regional Office 10
Gorontalo,
Maluku,
Maluku Utara,
Kalimantan Barat,
Papua,
Jawa Timur, Bali, Nusa Kalimantan Selatan,
Jawa Tengah, Daerah Papua Barat Daya,
Jawa Barat Tenggara Barat, Nusa Kalimantan Tengah,
Istimewa Yogyakarta Sulawesi Barat,
Tenggara Timur Kalimantan Timur,
Sulawesi Selatan,
Kalimantan Utara
Sulawesi Tengah,
Sulawesi Tenggara,
Sulawesi Utara
PT Bank Syariah Indonesia Tbk
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List of
Association Membership
To strengthen its business, BSI has joined various industry associations, including:
No. Association Position Scale
1. Perhimpunan Bank-bank Nasional (Perbanas) Member National
2. Pekumpulan Bank Syariah Indonesia (Asbisindo) General Chairman National
3. Islamic Financial Services Board (IFSB) Member International
4. Lembaga Alternatif Penyelesaian Sengketa di Sektor Jasa Keuangan (LAPS SJK) Member National
5. Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Member National
6. Asosiasi Sistem Pembayaran Indonesia (ASPI) Member National
7. Asosiasi Bank Agen Penjual Efek Reksa Dana Indonesia (ABAPERDI) Member National
8. Asosiasi Emiten Indonesia (AEI) Member National
9. Masyarakat Ekonomi Syariah (MES) Member National
10. Ikatan Bankir Indonesia (IBI) Member National
11. Ikatan Ahli Ekonomi Islam Indonesia (IAEI) Member National
12. Badan Musyawarah Perbankan Daerah (BMPD) Member National
13. Forum Komunikasi Industri Jasa Keuangan (FK IJK) Member National
14. Forum Human Capital Indonesia (FHCI) Member National
15. Indonesia Corporate Secretary Association (ICSA) Member National
16. Dewan Syariah Nasional - Majelis Ulama Indonesia (DSN – MUI) Member National
17. Asosiasi Kartu Kredit Indonesia (AKKI) Member National
18. Asosiasi Pasar Uang dan Pasar Valuta Asing Indonesia (APUVINDO) Member National
19. Kustodian Sentral Efek Indonesia (KSEI) Member National
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Organizational
Structure
Sharia Supervisory Board General Meeting of
Shareholders
Sharia Committee
Sharia Supervisory
Board President Director
Hery Gunardi
Vice President Director
Bob Tyasika Ananta
Information Risk
Treasury & Wholesale
Technology Management
International Transaction
Saladin Banking Banking Grandhis
Dharmanugraha Helmi
Ari Rizaldi Zaidan Novari
Effendi Harumansyah
Digital Wholesale Retail &
Operations Information
Banking Risk Consumer
Ana Nurul Technology
Risk
Khayati Saut Parulian Babas
Saragih Bastaman Pjs. Babas
Bastaman
Environmental, Financing IT Strategic Digital Banking Digital Banking Treasury & Global Corporate Corporate IT & Fraud Risk SME & Micro
Social & Operations Planning & E-Channel Retail Market Business 1 Risk Bayu Hasdianto Risk
Governance Yan Rasdiansyah M. Misbahul Operations Riko Wardhana Kemal Aditya Fiti Syam Ali Deden
Rima Dwi Munir Wijayanto Durachman
Permatasari
Operations IT & Digital CISO Digital International Corporate Commercial Enterprise Risk Consumer
Development Development Office Banking & Financial Business 2 Risk Management Risk
Agustini Fitriah Sandy Prasetya Andri Purnomo Wholesale Institution Buyung Ichman Diar Fitrada Pjs. Indriati Tri I Gusti Ngurah
Hadi Ir Anna Kristanty Lukman Handayani Bramantya Ardana
Customer IT Application SORH Data & Decision Office of Corporate Wholesale Policy & Retail Collection,
Care Support IT Management Chief Economist Business 3 Collection, Procedure Restructuring
Dwi Hesti Arief Sunandar Ika Kartika Johan Andy Puguh Banjaran Surya Husni Thamrin Restructuring & Indriati Tri & Recovery
Mulyaningrum Nugroho Indrastomo Recovery Handayani Dede Sutisna
Kurniawan Eko
Budi P.
Financing Transaction Commercial
Center IT Operations Banking Business 1 ERO
Wholesale ERO
Alhuda DJ Gatot Prasetyo Silmi Akbar
Fajar Ari Setiawan Ghania Permana
Business 1. Maisur Hilmi 1. Taty Sediaty
Commercial
Continuity Business 2 2. Budiyono 2. Arief Budiman
Management 3. Ir Supriono
Nurdiana Habibie Ivan Hartawan
4. Asnah Faekhah
Corporate
SORH Overseas Finance &
Operations Branch Solution
Notes: Indra G Kampono
Director
EBO
SEVP
1. Yoana Irawati
N2 Business 2. Astridiana Sjamanti
3. Ferry Hendrawan
N2 Enabler 4. Cera Wirastuti
SORH
N2 Support Wholesale
Zulaicha
Overseas Branch Offices
PT Bank Syariah Indonesia Tbk
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The organizational structure of BSI is established based on the Board of Directors Decree No. 04/425-KEP/DIR dated September 17,
2024. The following is the organizational structure per December 31, 2024
Board of Commissioners
Audit Committee
Nomination & Remuneration Committee
Board of Risk Oversight Committee
Commissioners
Compliance & Finance & Retail Sales &
Human Capital Strategy Banking Distribution
Tribuana Ade Cahyo Harry Gusti Anton Sukarna
Tunggadewi Nugroho Utama
Human Consumer Internal
Capital Corporate Product Audit
Strategy Solution
Firman Jatnika Satria
Wawan
Setiawan
Human Capital Compliance & Corporate Strategic Institutional Consumer Business Marketing Wholesale &
Strategy & Policy AML-CTF Transformation Planning & Banking 1 (Secured) Distribution Communication Corporate Center
Teszy Mira Eka Rosalina Dewi T Office Performance Ida Triana Praka Mulia Agung Strategy Kemas Erwan Audit
Kusuma Jiwo Sukarno (Pjs.) Management Widowati Affan Mawardi Husainy Movianto
Diaz Hartadi
Human Capital Corporate Alternative Channel Consumer Business 2 Retail Deposit Retail,
Services Legal Corporate Finance & & Government (Unsecured) Solution Distribution &
Bambang Netty Susanti Development Accounting Project Dien Lukita Vita Andrianty Digital Banking
Sutrisno Jiwo Sukarno Sefudin Suria Purnamasari Audit
Priyo Hartono
Hidayat Agus Subekti
BSI Corporate Investor Relation Procurement & SME Card Transaction IT Audit
University Corporate Secretary Rizky Budinanda Fixed Asset Business Business Banking Retail
& Communication Arif Jatmoko
Peby Elan Surya Yuwono Risqi Widayat Arief Satiana Dickman Mualana
Diningrat Wisnu Sunandar
Senior Human Business Micro Gold & Pawning Wealth
Data Protection SORH Business Business Management
Capital Business Transformation Corporate Center
Partner Khoirul Huda S Joni Haryanto Ilyas Ibrahim Asri Natanegeri
Riyadi Bayu Isnandar Arjuka
Sylvia Azis dan
Suvitri Devi
Islamic Ecosystem
Solution Regional
Muhammad Office
Syukron Habiby
SORH
Distribution &
EBO Consumer
Yasrul
1. Mahendra Nusanto S
The composition of the Committee under the Board of Commissioners, effective December 31, 2024, is as follows:
1. Audit Committee t: Mohamad Nasir (Chairperson and Member), Muliaman 3. Risk Monitoring Committee: Adiwarman A. Karim (Chairperson and Member),
D. Hadad (Member), Adiwarman A. Karim (Member), Komaruddin Hidayat Muliaman D. Hadad (Member), Mohamad Nasir (Member), Komaruddin Hidayat
(Member), Felicitas Tallulembang (Member), Suharto (Member), Rahmatina (Member), Felicitas Tallulembang (Member), Suyanto (Member), Abu Rokhmad
Awaliah Kasri (Member). (Member), Fauzi (Member), Nazaruddin (Member), Bowo Setiyono (Member),
2. Nomination and Remuneration Committee: Komaruddin Hidayat (Chairperson Noor Anis (Member).
and Member), Muliaman D. Hadad (Member), Adiwarman A. Karim (Member),
Mohamad Nasir (Member), Felicitas Tallulembang (Member), Masduki Baldlowi Names of Committee Members under the Board of Directors can be found in the
(Member). Corporate Governance section.
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Board of Directors
Profile
Hery Gunardi
President director
Educational Background
Indonesian Citizen • Bachelor of Business Administration from Universitas 17 Agustus Surabaya (1987).
• Master of Finance and Accounting from University of Oregon USA (1991).
• Doctor of Business Management from Universitas Padjadjaran Bandung (2021).
Born in Bengkulu,
in 1962. Age 62 years old Certification
as of December 2024.
• Enterprise Risk Management Certification Level 7, BARA (2024).
• Islamic Banking Certification, Karim Consulting (2020).
Domiciled in • Risk Management Certification Level 5, BARA (2013).
Jakarta, Indonesia • Certified Financial Planner (CFP), Standard Board of Indonesia (2007).
• Certified Wealth Manager (CWM), University of Greenwich and IBI (2005).
• Chartered Life Underwriter (CLU), Singapore College of Insurance (2004).
Appointment History • Chartered Financial Consultant (ChFC), Singapore College of Insurance (2004).
• Money Market and Foreign Exchange Dealer, TRAC Consultant Singapore (1997).
Appointed for the first time as
President Director through the
Extraordinary General Meeting Work Experience
of Shareholders on December • President Director of PT Bank Syariah Indonesia Tbk. (2021-Present).
15, 2020 and effectively served • President Director of PT Bank Syariah Mandiri (2020-2021).
on February 1, 2021. Then • Head of Project Management Office for Integration and Value Enhancement of
reappointed at the Annual GMS State-Owned Sharia Banks (2020-2021).
on May 17, 2024. • Deputy President Director of PT Bank Mandiri (Persero) Tbk (2020).
• Director of Consumer & Retail Transaction of PT Bank Mandiri (Persero) Tbk (2019-2020).
• Director of Business & Network of PT Bank Mandiri (Persero) Tbk (2019).
Term of Office • Director of Small Business & Network of PT Bank Mandiri (Persero) Tbk (2018-2019).
• Director of Distributions of PT Bank Mandiri (Persero) Tbk (2016-2018).
• 2021 - 2024 (First Period)
• Director of Consumer Banking of PT Bank Mandiri (Persero) Tbk (2015-2016).
• 2024 – 2027 (Second Period) • Director of Micro & Business Banking of PT Bank Mandiri (Persero) Tbk (2015).
• Director of Micro & Retail Banking, PT Bank Mandiri (Persero) Tbk (2013-2015).
Share Ownership
PT Bank Syariah Indonesia Tbk: Concurrent Positions
3,354,400 shares Internal Concurrent Positions:
• Chairman of the Business Committee at PT Bank Syariah Indonesia Tbk.
• Chairman of the Human Resources Committee at PT Bank Syariah Indonesia Tbk.
• Chairman of the Assets & Liabilities Committee at PT Bank Syariah Indonesia Tbk.
• Member of the IT Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Policy & Procedure Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
92 2024 Annual Report
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Bob Tyasika Ananta
Vice President Director
Educational Background
Indonesian Citizen • Bachelor of Accounting from Gadjah Mada University Yogyakarta (1986).
• Master of Finance, Business Administration from University of Oregon USA (1989).
Born in Surakarta, Certification
in 1963. Age 61 years old
as of December 2024. Qualification Competency Certification 7 - Banking Risk Management Field (2024).
Work Experience
Domiciled in
South Jakarta, Indonesia • Deputy President Director of PT Bank Syariah Indonesia Tbk (2022-present).
• Director of Human Capital & Compliance, PT Bank Negara Indonesia (Persero) Tbk
(2020-2022).
• Director of Treasury & International, PT Bank Negara Indonesia (Persero) Tbk
Appointment History
(2019-2020).
Appointed for the first time • Director of Risk Management, PT Bank Negara Indonesia (Persero) Tbk (2018-
as Deputy President Director 2019).
through the AGM on May 27, • Director of Planning & Operations, PT Bank Negara Indonesia (Persero) Tbk
2022 and received an effective (2016-2018).
decision from the OJK on • Director of Operations and Information Technology, PT Bank Negara Indonesia
September 22, 2022. (Persero) Tbk (2015-2016).
Concurrent Positions
Term of Office
2022 – 2025 (First Period). Internal Concurrent Positions:
• Chairman of the Crisis Management Committee of PT Bank Syariah Indonesia Tbk.
• Deputy Chairman of the IT Committee of PT Bank Syariah Indonesia Tbk.
Share Ownership • Deputy Chairman of the Business Committee of PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk: • Deputy Chairman of the Human Resources Committee of PT Bank Syariah Indonesia
1,134,400 shares Tbk.
• Deputy Chairman of the Assets & Liabilities Committee of PT Bank Syariah Indonesia
Tbk.
• Member of the Policy & Procedure Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Tribuana Tunggadewi
Director of Compliance & Human Capital
Educational Background
Indonesian Citizen • Bachelor of Law from University of Indonesia (1990).
• Notary Specialist from Airlangga University Surabaya (1993).
• Master of Business Law from University of Indonesia (2002).
Born in Jakarta,
in 1967. Age 57 years old
as of December 2024. Certification
Risk Management Certification Level 7
Domiciled in
Jakarta, Indonesia Work Experience
• Director of Compliance & Human Capital PT Bank Syariah Indonesia Tbk
(2021-present).
Appointment History • Director of Compliance & Risk, PT Bank BNI Syariah (2017-2021).
Appointed for the first time • Senior Executive Vice President (SEVP) Risk & Communication, PT Bank BNI
as Director of Compliance Syariah (2017).
& Human Capital through • Senior Executive Vice President (SEVP) Risk & Compliance, PT Bank BNI Syariah
the EGMS on December 15, (2015-2017).
2020 and effectively served • Senior Vice President (SVP) Corporate Secretary, PT Bank Negara Indonesia
on February 1, 2021. Then (Persero) Tbk (2011–2015).
reappointed at the Annual GMS • Vice President (VP) Deputy Leader 2 of GCG Division and Corporate Secretary
on May 17, 2024. Board Bureau, PT Bank Negara Indonesia (Persero) Tbk (2009–2011).
Concurrent Positions
Term of Office
Internal Concurrent Positions:
• 2021 - 2024 (First Period).
• Vice Chairman of Policy & Procedure Committee at PT Bank Syariah Indonesia
• 2024 - 2027 (Second Period).
Tbk.
• Vice Chairman of Human Resources Committee at PT Bank Syariah Indonesia Tbk.
Share Ownership • Member of Risk Management Committee at PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk: • Member of IT Committee at PT Bank Syariah Indonesia Tbk.
2.280.100 lembar saham • Member of Business Committee at PT Bank Syariah Indonesia Tbk.
• Member of Asset & Liability Committee at PT Bank Syariah Indonesia Tbk.
• Member of Crisis Management Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
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Anton Sukarna
Director of Sales & Distribution
Educational Background
Indonesian Citizen • Bachelor of Socio-Economics of Animal Husbandry from Bogor Agricultural
Institute (1994).
• Master of Small and Medium Industry Development from Bogor Agricultural
Born in Bandung, Institute (2023).
in 1970. Age 54 years old
as of December 2024.
Certification
Risk Management Certification Level 7
Domiciled in
Depok, Indonesia
Work Experience
• Sales & Distribution Director of PT Bank Syariah Indonesia Tbk (2021-present).
Appointment History • Distribution & Sales Director, PT Bank Syariah Mandiri (2020-2021).
Appointed for the first • SEVP Distribution & Sales, PT Bank Syariah Mandiri (2019).
time as Director of Sales & • Regional Head-Region III/Jakarta, PT Bank Syariah Mandiri (2018-2019).
Distribution through the EGMS • Regional Head-Region VII/Eastern Indonesia, PT Bank Syariah Mandiri (2016-
on December 15, 2020 and 2018).
effectively served on February • Regional Head-Region VII/Eastern Indonesia, PT Bank Syariah Mandiri (2016-
1, 2021. Then reappointed at 2018).
the Annual GMS on May 17, • Group Head Commercial Banking Group, PT Bank Syariah Mandiri (2012-2016).
2024.
Concurrent Positions
Internal Concurrent Positions:
Term of Office
• Member of the Risk Management Committee at PT Bank Syariah Indonesia Tbk.
• 2021 - 2024 (First Period).
• Member of the Business Committee at PT Bank Syariah Indonesia Tbk.
• 2024 - 2027 (Second Period).
• Member of the Human Resources Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Assets and Liabilities Committee at PT Bank Syariah Indonesia Tbk.
Share Ownership • Member of the Crisis Management Committee at PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk:
External Concurrent Positions:
2,280,100 shares
Does not hold any positions in other public companies.
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COMPANY
PROFILE
Ade Cahyo Nugroho
Director of Finance & Strategy
Educational Background
Indonesian Citizen • Bachelor of Accounting from University of Indonesia (2003).
• Master in Business Administration from Rotterdam School of Management, Erasmus
University Netherlands (2011).
Born in Jakarta,
in 1978. Age 46 years old
as of December 2024. Certification
Banking Risk Management Level 7
Domiciled in
South Jakarta, Indonesia Work Experience
• Director of Finance & Strategy, PT Bank Syariah Indonesia Tbk (2021-present).
• Director of Finance, Strategy & Treasury, PT Bank Syariah Mandiri (2018-2021).
Appointment History • Director of Finance & Strategy, PT Bank Syariah Mandiri (2017-2018).
Appointed for the first time • Senior Executive Vice President (SEVP) Finance & Strategy, PT Bank Syariah Mandiri
as Director of Finance & (2016-2017).
Strategy through the EGMS • Director of Finance & Strategy, PT Mandiri Tunas Finance (2015-2016).
on December 15, 2020 and • Senior Executive Vice President (SEVP)/Deputy Director, PT Mandiri Tunas Finance
effectively served on February (2014-2015).
1, 2021. Then reappointed at
the Annual GMS on May 17, Concurrent Positions
2024. Internal Concurrent Positions:
• Deputy Chairman of the Risk Management Committee at
PT Bank Syariah Indonesia Tbk.
Term of Office
• Member of the IT Committee at PT Bank Syariah Indonesia Tbk.
• 2021 - 2024 (First Period).
• Member of the Policy & Procedure Committee at PT Bank Syariah Indonesia Tbk.
• 2024 - 2027 (Second Period).
• Member of the Human Resources Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Assets & Liabilities Committee at PT Bank Syariah Indonesia Tbk.
Share Ownership • Member of the Crisis Management Committee at PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk:
2,280,100 shares External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
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Zaidan Novari
Director of Wholesale Transaction Banking
Educational Background
Indonesian Citizen • Bachelor of Economics & Development Studies from Sriwijaya University Palembang
(1991).
• Master of Financial Management from Gadjah Mada University Yogyakarta (1999).
Born in Palembang,
in 1967. Age 57 years old
as of December 2024. Certification
Banking Risk Management Level 7
Domiciled in
South Tangerang, Indonesia Work Experience
• Director of Wholesale Transaction Banking, PT Bank Syariah Indonesia Tbk
(2022-present).
Appointment History • Senior Vice President Commercial Banking 3, PT Bank Mandiri (Persero) Tbk (2017-
Appointed for the first time 2022).
as Director of Wholesale • Vice President of PT Bank Mandiri (Persero) Tbk (2012-2017).
Transaction Banking through • Senior Account Manager of PT Bank Mandiri (Persero) Tbk (2008-2012).
the AGM on May 27, 2022 and
received an effective decision Concurrent Positions
from the OJK on January 31, Internal Concurrent Positions:
2023. • Member of the Risk Management Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Business Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Assets & Liabilities Committee at PT Bank Syariah Indonesia Tbk.
Term of Office
2022 – 2025 (First Period). External Concurrent Positions:
Does not hold any positions in other public companies.
Share Ownership
PT Bank Syariah Indonesia Tbk:
1,071,400 shares
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Saladin Dharmanugraha Effendi
Director of Information Technology
Educational Background
Indonesian Citizen Bachelor of Engineering, Mechanical Engineering from Swinburne University of
Technology Melbourne Australia (1999).
Born in Jakarta, Certification
in 1974. Age 50 years old
as of December 2024. • Chief Information Security Officer (CISO), Carnegie Mellon University (2022).
• Chief Data Officer (CDO), Carnegie Mellon University (2023).
• Level 7 Risk Management, Islamic Finance Professional Certification Institute
Domiciled in
(2024).
South Jakarta, Indonesia
Work Experience
Appointment History • Director of Information Technology Information PT Bank Syariah Indonesia Tbk
Appointed for the first time (2023-present).
as Director of Information • Group Head Chief Information Security Officer, PT Bank Mandiri (Persero) Tbk
Technology through the GMS (2018-2023).
on May 22, 2023 and received • Head of IT Division, PT Bank Muamalat Indonesia Tbk (2014-2018).
an effective decision from the • Head of Information Technology, Senior Vice President (SVP), HSBC Indonesia
OJK on September 21, 2023. (2006-2014).
• Head of Competence (HoC), PT Bank Mandiri (Persero) Tbk (2003-2006).
• Information Technology Consultant, PT Astra Graphia Information
Term of Office
2023 - 2026 (First Period). Concurrent Positions
Internal Concurrent Positions:
Share Ownership • Deputy Chairman of the IT Committee at PT Bank Syariah Indonesia Tbk.
• Deputy Chairman of the Crisis Management Committee at PT Bank Syariah
PT Bank Syariah Indonesia Tbk:
Indonesia Tbk.
343,100 shares
• Member of the Risk Management Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Policy & Procedure Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
98 2024 Annual Report
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Grandhis Helmi Harumansyah
Director of Risk Management
Educational Background
Indonesian Citizen
• Bachelor of Industrial Engineering from University of Indonesia (2003).
• Master of Business Administration-Strategic Management from Washington
University St. Louis (2013).
Born in Ngawi,
in 1981. Age 43 years old
as of December 2024. Certification
Banking Risk Management Level 7
Domiciled in
West Java, Indonesia Work Experience
• Director of Information Risk Management PT Bank Syariah Indonesia Tbk
(2023-present).
Appointment History •
Appointed for the first time as • Group Head Commercial Risk 1 PT Bank Mandiri (Persero) Tbk (2020-2023).
Director of Risk Management • Head of Business Development PT Bank Mandiri (Persero) Tbk, Singapore (BMSG)
through the AGM on May 22, (2016-2019).
2023 and received an effective • Department Head Sector Sea Port & Transportation, Corporate Banking II & IV
decision from the OJK on Group PT Bank Mandiri (Persero) Tbk (2015–2016).
September 21, 2023 • Department Head Sector Energy, Corporate Banking V Group PT Bank Mandiri
(Persero) Tbk (2015).
Term of Office
Concurrent Positions
2023 - 2026 (First Period).
Internal Concurrent Positions:
• Chairman of the Risk Management Committee at PT Bank Syariah Indonesia Tbk.
Share Ownership • Chairman of the Policy & Procedure Committee at PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk: • Member of the IT Committee at PT Bank Syariah Indonesia Tbk.
343,100 shares • Member of the Business Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Human Resources Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Assets & Liabilities Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Crisis Management Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Harry Gusti Utama
Director of Retail Banking
Educational Background
Indonesian Citizen • Bachelor of Economics from the Islamic University of Indonesia (1991).
• Master of Agribusiness Management from the Bogor Agricultural Institute (1999).
Born in Palembang, Certification
in 1968. Age 56 years old
as of December 2024. Banking Risk Management Level 7
Work Experience
Domiciled in
Malang, Indonesia • Retail Banking Director of PT Bank Syariah Indonesia Tbk (2024-present).
• Division Head Wholesale Credit Risk Analyst, PT Bank BRI (Persero) Tbk (2021-
2024).
Appointment History • Head of Internal Audit for Yogyakarta Region of PT Bank BRI (Persero) Tbk
Appointed for the first time (2020-2021).
as Director of Retail Banking • Commissioner of PT Bringin Sejahtera Makmur (2020-2022).
through the AGM on May 17, • Head of Pekanbaru Region of PT Bank BRI (Persero) Tbk (2019-2020).
2024 and received an effective • President Commissioner of PT Bringin Sejahtera Makmur (2018-2020).
Decision from the OJK on • Head of Corporate Business Division of PT Bank BRI (Persero) Tbk (2018-2019).
October 8, 2024.
Concurrent Positions
Internal Concurrent Positions:
Term of Office
• Risk Management Committee of PT Bank Syariah Indonesia Tbk
2024 – 2027 (First Period).
• Business Committee of PT Bank Syariah Indonesia Tbk
• Asset and Liability Committee of PT Bank Syariah Indonesia Tbk
Share Ownership
External Concurrent Positions:
Do not have
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
100 2024 Annual Report
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Ari Rizaldi
Director of Treasury & International Banking
Educational Background
Indonesian Citizen
Bachelor of Accounting Economics from Andalas University Padang (1995).
Born in Sanggau, Certification
in 1970. Age 54 years old Banking Risk Management Level 7
as of December 2024.
Work Experience
Domiciled in • Director of Treasury & International Banking PT Bank Syariah Indonesia Tbk
West Jakarta, Indonesia
(2024-present).
• Group Head Treasury PT Bank Mandiri (Persero) Tbk (2020-2024).
• Definitive Deputy Group Head Treasury PT Bank Mandiri (Persero) Tbk (2020-
Appointment History 2020).
Appointed for the first time • Acting Deputy Group Head Treasury PT Bank Mandiri (Persero) Tbk (2019-2019).
as Director of Treasury & • Dept. Head Strategic Banking Book PT Bank Mandiri (Persero) Tbk (2015-2019).
International Banking through • Acting Dept. Head Strategic Banking Book PT Bank Mandiri (Persero) Tbk
the AGM on May 17, 2024 and (2015-2015).
received an effective Decree • Chief Dealer Retail Marketing Jakarta PT Bank Mandiri (Persero) Tbk (2013-2015).
from the OJK on October 8,
2024.
Concurrent Positions
Internal Concurrent Positions:
Term of Office • Risk Management Committee of PT Bank Syariah Indonesia Tbk
2024 – 2027 (First Period). • Asset and Liability Committee of PT Bank Syariah Indonesia Tbk
External Concurrent Positions:
Share Ownership Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk:
13,400 shares
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Ngatari*
Director of Retail Banking
Educational Background
Indonesian Citizen Bachelor of Agricultural Science, Field of Study Agriculture/Agricultural Product
Processing, from Brawijaya University Malang (1990).
Born in Mojokerto, Certification
in 1965. Age 59 years old
as of December 2024. -
Work Experience
Domiciled in
South Jakarta, Indonesia • Retail Banking Director of PT Bank Syariah Indonesia Tbk (2022-2024).
• Deputy President Director 1 of PT Bank Syariah Indonesia Tbk (2021-2022).
• President Director, PT Bank BRIsyariah Tbk (2019-2021).
Appointment History • Regional Head, PT Bank Rakyat Indonesia (Persero) Tbk Bandung (2018-2019).
Appointed for the first time • Regional Head, PT Bank Rakyat Indonesia (Persero) Tbk Jakarta 1 (2017-2018).
as Deputy President Director • Regional Head, PT Bank Rakyat Indonesia (Persero) Tbk Makassar (2016-2017).
1 through the EGMS on
December 15, 2020 and Concurrent Positions
effectively served on February Does not hold multiple positions either as a member of the Board of Commissioners,
1, 2021. Accepted the transfer a member of the Board of Directors, and/or a member of a committee, as well as
of duties to Director of Retail other positions, whether within or outside the Issuer or Public Company.
Banking through the EGMS on
May 27, 2022.
Term of Office
2021 - 2024 (First Period).
Share Ownership
Do not have
*Resigned office on May 17 2024
PT Bank Syariah Indonesia Tbk
102 2024 Annual Report
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Moh. Adib*
Director of Treasury & International Banking
Educational Background
Indonesian Citizen
• Bachelor of Agronomy from Bogor Agricultural University (1989).
• Master of Agribusiness Management from Padjajaran University (2000).
Born in Sidoarjo,
in 1965. Age 59 years old Certification
as of December 2024.
-
Domiciled in Work Experience
South Jakarta, Indonesia
• Director of Treasury & International Banking PT Bank Syariah Indonesia Tbk
(2022-present).
• Director of PT BRI Danareksa Sekuritas (2021-2022).
Appointment History • Senior Executive Vice President (SEVP) Retail Capital Market PT BRI Danareksa
Appointed for the first time Sekuritas (2019-2021).
as Director of Treasury & • Head of Treasury Business Division PT Bank Rakyat Indonesia (Persero) Tbk (2018-
International Banking through 2019).
the AGM on May 27, 2022 and • Deputy Head of Treasury Business Division PT Bank Rakyat Indonesia (Persero) Tbk
received an effective decision (2015-2018).
from the OJK on September 22, • Head of Credit Line Management Section of International Business Division PT
2022. Bank Rakyat Indonesia (Persero) Tbk (2012-2015).
Concurrent Positions
Term of Office
2022 - 2024 (First Period). Does not hold multiple positions either as a member of the Board of Commissioners,
a member of the Board of Directors, and/or a member of a committee, as well as
other positions, whether within or outside the Issuer or Public Company.
Share Ownership
Do not have
*Resigned office on May 17 2024
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COMPANY
PROFILE
Affiliate Relationship of Board of Directors Members
Tabel Hubungan Afiliasi Direksi
Financial, Family and Board of Directors Relationships
Financial Relationship With Family Relationship With
Management
Name
board of Board of Controlling board of Board of Controlling Relations
Position
Commissioners Directors Shareholders* Commissioners Directors Shareholders*
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
President
Hery Gunardi √ √ √ √ √ √ √
Director
Bob Tyasika Vice President
√ √ √ √ √ √ √
Ananta Director
Director of
Ade Cahyo
Finance & √ √ √ √ √ √ √
Nugroho
Strategy
Director of Sales
Anton Sukarna √ √ √ √ √ √ √
& Distribution
Director of
Tribuana
Compliance & √ √ √ √ √ √ √
Tunggadewi
Human Capital
Director of
Wholesale
Zaidan Novari √ √ √ √ √ √ √
Transaction
Banking
Saladin Director of
Dharmanugraha Information √ √ √ √ √ √ √
Effendi Technology
Grandhis Helmi Director of Risk
√ √ √ √ √ √ √
Harumansyah Management
Director of
Treasury &
Ari Rizaldi √ √ √ √ √ √ √
International
Banking
Harry Gusti Director of Retail
√ √ √ √ √ √ √
Utama Banking
*direct or indirect
Education and / or Training for the Board of Directors
The description of the education and/or training of the Board of Directors during the fiscal year is presented in the Corporate Governance
Chapter
Information on Changes in the Composition of Board of Directors and the Reasons for
the Change
During 2024, there were changes in the composition of the Board of Directors. These changes were made based on the needs of the
Bank. The changes in the composition of the Board of Directors are explained below
PT Bank Syariah Indonesia Tbk
104 2024 Annual Report
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Composition of the Board of Directors
Before the 2024 Annual General Meeting of Shareholders
The composition of the Board of Directors before the Annual Director, 1 (one) Vice President Director, and 8 (eight) Directors.
General Meeting of Shareholders (AGMS) on May 17, 2024, The composition and the basis of the appointment of the Board
consisted of 10 (ten) members, comprising 1 (one) President of Directors can be found in the table below.
Table of Composition and Basis of Appointment of the Board of Directors
Before the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
Hery Gunardi President Director OJK Extraordinary GMS on December 15, 2020 February 1, 2021
September 23,
Bob Tyasika Ananta Vice President Director OJK Annual GMS on May 27, 2022
2022
Ngatari Director of Retail Banking OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Director of Compliance &
Tribuana Tunggadewi OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Human Capital
Director of Sales &
Anton Sukarna OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Distribution
Director of Finance &
Ade Cahyo Nugroho OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Strategy
Director of Wholesale
Zaidan Novari OJK Annual GMS on May 27, 2022 January 31, 2023
Transaction Banking
Director of Treasury & September 22,
Moh. Adib OJK Annual GMS on May 27, 2022
International Banking 2022
Saladin Dharmanugraha Director of Information September 21,
OJK Annual GMS on May 22, 2023
Effendi Technology 2023
Grandhis Helmi Director of Risk September 21,
OJK Annual GMS on May 22, 2023
Harumansyah Management 2023
Composition of the Board of Directors
After the 2024 Annual General Meeting of Shareholders
On May 17, 2024, the Annual General Meeting of Shareholders 2. Reappointed for a second term:
(AGMS) decided the following decision: a. Hery Gunardi as President Director;
1. Honorably dismissed b. Tribuana Tunggadewi as Director of Compliance &
a. Hery Gunardi as President Director; Human Capital;
b. Ngatari as Director of Retail Banking; c. Ade Cahyo Nugroho as Director of Finance & Strategy;
c. Tribuana Tunggadewi as Director of Compliance & d. Anton Sukarna as Director of Sales & Distribution;
Human Capital;
d. Ade Cahyo Nugroho as Director of Finance & Strategy; 3. Appointed:
e. Anton Sukarna as Director of Sales & Distribution; a. Harry Gusti Utama as Director of Retail Banking;
f. Moh Adib as Director of Treasury & International b. Ari Rizaldi as Director of Treasury & International
Banking; Banking;
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
As a result, the composition of the Board of Directors after the Director, 1 (one) Vice President Director, and 8 (eight) Directors.
Annual General Meeting of Shareholders (AGMS) on May 17, The composition and the basis of the appointment of the Board
2024, consists of 10 (ten) members, comprising 1 (one) President of Directors can be found in the table below
Table of Composition and Basis of Appointment of the Board of Directors
After the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
- Extraordinary GMS on December 15,
Hery Gunardi President director OJK 2020 February 1, 2021
- Annual GMS on May 17, 2024
September 23,
Bob Tyasika Ananta Vice President Director OJK Annual GMS on May 27, 2022
2022
- Extraordinary GMS on December 15,
Director of Compliance &
Tribuana Tunggadewi OJK 2020 February 1, 2021
Human Capital
- Annual GMS on May 17, 2024
- Extraordinary GMS on December 15,
Director of Sales &
Anton Sukarna OJK 2020 February 1, 2021
Distribution
- Annual GMS on May 17, 2024
- Extraordinary GMS on December 15,
Director of Finance &
Ade Cahyo Nugroho OJK 2020 February 1, 2021
Strategy
- Annual GMS on May 17, 2024
Director of Wholesale
Zaidan Novari OJK Annual GMS on May 27, 2022 January 31, 2023
Transaction Banking
Saladin Dharmanugraha Director of Information September 21,
OJK Annual GMS on May 22, 2023
Effendi Technology 2023
Grandhis Helmi September 21,
Director of Risk Management OJK Annual GMS on May 22, 2023
Harumansyah 2023
Harry Gusti Utama Director of Retail Banking OJK Annual GMS on May 17, 2024 October 8, 2024
Director of Treasury &
Ari Rizaldi OJK Annual GMS on May 17, 2024 October 8, 2024
International Banking
PT Bank Syariah Indonesia Tbk
106 2024 Annual Report
Page 109
Board of Commissioners
Profile
Muliaman Dharmansyah Hadad
President Commissioner concurrently Independent
Educational Background
Indonesian Citizen • Bachelor of Economics, Development Studies from the University of Indonesia (1984).
• Master of Public Administration from Harvard University Massachusetts (1990).
• Doctor of Philosophy, Monash University Melbourne (1996).
Born in Bekasi, i
n 1960. Age 64 years old Certification
as of December 2024.
Banking Risk Management Level 7
Domiciled in Work Experience
Jakarta, Indonesia
• Head of Daya Anagata Nusantara Investment Management Agency (DANANTARA) in the
Red and White Cabinet (2024).
• Chairman of the Board of Trustees (MWA) of Sebelas Maret State University, Surakarta
(UNS) (2024-Present).
Appointment History • Independent Commissioner, PT Astra International Tbk (2023-Present).
Appointed for the first time • President Commissioner of PT Bank Syariah Indonesia Tbk (2023-Present).
• Indonesian Ambassador to Switzerland and Liechtenstein, Embassy of the Republic of
as President Commissioner Indonesia (2018-2023).
concurrently Independent • Professor of the Faculty of Economics & Business (FEB) Diponegoro University, Semarang,
through the GMS on May 22, (2017-Present).
• Chairman of the Board of Trustees (MWA) Diponegoro University (UNDIP) (2016-2021).
2023 and received an effective • Chairman of OJK, Financial Services Authority (2012-2017).
decision from the OJK on • Deputy Governor of Bank Indonesia (BI) (2011-2012).
September 21, 2023. • Alternate Member of the Islamic Financial Stability Board (IFSB) (2007-2012).
• Member of the Basel Committee and Banking Supervision (BCBS) and the Financial
Stability Board (FSB) (2006-2017).
• Member of the Board of Commissioners of the Deposit Insurance Corporation (LPS)
Term of Office (2006-2012).
• Deputy Governor of Bank Indonesia (BI) (2006-2011).
2023 - 2026 (First Period). • Director of the Directorate of Banking Research and Regulation (2005-2006).
• Head of the Financial System Stability Bureau of Bank Indonesia (BI) (2003-2005).
Share Ownership
Concurrent Positions
Do not have
Internal Concurrent Positions:
• Member of Audit Committee at PT Bank Syariah Indonesia Tbk.
• Member of Remuneration & Nomination Committee at PT Bank Syariah Indonesia Tbk.
• Member of Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
• Chairman of the Board of Trustees (MWA) of Sebelas Maret State University, Surakarta (UNS)
(2024-Present).
• Head of Badan Pengelola Investasi Dana Anagata Nusantara (DANANTARA) in Kabinet
Merah Putih (2024).
• Independent Commissioner of PT Astra International Tbk (2023-present).
• Professor of the Faculty of Economics & Business (FEB) Diponegoro University, Semarang,
(2017-Present).
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COMPANY
PROFILE
Adiwarman Azwar Karim
Deputy Commissioner concurrently Independent
Educational Background
Indonesian Citizen • Agricultural Economic Engineer from Bogor Agricultural University (1986).
• Bachelor of Economics from University of Indonesia (1989).
• Master of Business Administration from European University, Belgium (1990).
Born in Jakarta, • Master of Economics and Economic Policy from Boston University, United State of
in 1963. Age 61 years old America (1992).
as of December 2024.
Certification
Domiciled in Banking Risk Management Level 5
Jakarta, Indonesia
Work Experience
• Deputy President Commissioner and Independent Commissioner of PT Bank
Appointment History
Syariah Indonesia Tbk (2023-Present).
Appointed for the first time • President Commissioner of PT Bank Syariah Indonesia Tbk (2021-2023).
as President Commissioner • Advisory Board of Muslim Excellent Center Unilever Indonesia (2020-2022).
concurrently as Independent • Chairman of the Sharia Supervisory Board of PT Manulife Aset Manajemen
through the EGMS on August Indonesia (2020-2022).
24, 2021 and received an • Chairman of the Sharia Supervisory Board of PT Sarana Multi Infrastruktur
effective decision from the OJK (2018-2020).
on February 7, 2022. Accepted • Founder of KARIM Consulting Indonesia (2013-2022).
the transfer of duties to become • Independent Commissioner of Bank Sahabat Sampoerna (2012 – 2020).
• Deputy Chairman of the National Sharia Council - Indonesian Ulema Council (DSN-
Deputy President Commissioner
MUI) (2010-2025).
concurrently as Independent
• Member of the Sharia Supervisory Board of PT Prudential Life Assurance (2007-
Commissioner through the 2012).
AGMS on May 22, 2023. Then • Member of the Sharia Supervisory Board of BNP Paribas Investment Partners
reappointed at the 2024 Annual (formerly Fortis Investments) (2007-2012).
GMS on May 17, 2024. • Member of the Sharia Supervisory Board of HSBC Amanah Syariah Indonesia (2003-
2008).
• Member of the Sharia Supervisory Board of PT Great Eastern Lifes (2002-2012).
Term of Office • Member of the Sharia Supervisory Board of PT Bank Danamon Syariah, (2002-
2021 - 2024 (First Period). 2010).
2024 – 2027 (Second Period).
Concurrent Positions
Internal Concurrent Positions:
• Member of Audit Committee at PT Bank Syariah Indonesia Tbk.
Share Ownership
• Member of Remuneration & Nomination Committee at PT Bank Syariah Indonesia
Do not have Tbk.
• Chairperson and Member of Risk Monitoring Committee at PT Bank Syariah
Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
108 2024 Annual Report
Page 111
Masduki Baidlowi
Commissioner
Educational Background
Indonesian Citizen • Bachelor of Arabic Literature, Faculty of Adab from IAIN Sunan Ampel Surabaya
(1983).
• Bachelor of Education from Taruna Tarbiyah College, Surabaya (2004).
Born in Bangkalan, i
n 1958. Age 66 years old
as of December 2024. Certification
Banking Risk Management Level 4
Domiciled in
West Java, Indonesia Work Experience
• Commissioner of PT Bank Syariah Indonesia Tbk (2021-Present).
• Chairman of the Information and Communication Division of the Indonesian Ulema
Appointment History Council (MUI) (2020-2025).
Appointed for the first time • Commissioner of PT Bank Syariah Mandiri (2020-2021).
as Commissioner through • Chairman of the Information & Communication Division (Vice Presidential
the EGMS on December 15, Spokesperson) (2019-2024).
2020 and effectively served • Member of the Indonesian House of Representatives, member of Commission IV for
on February 1, 2021. Then agriculture and maritime affairs (2007-2009).
reappointed at the 2024 Annual • Member of Commission I for foreign policy (2007-2007).
GMS on May 17, 2024. • Member of the Indonesian House of Representatives, Leader of Commission X for
education (2004-2007).
• Expert staff in the field of communication for Commission I (2000-2004).
Term of Office • Founder of NU Online (Islamic News and Information Site) PBNU (2000).
• 2021 - 2024 (First Period). • Deputy Secretary General (Wasekjen) of the Nahdlatul Ulama Executive Board
• 2024 – 2027 (Second Period). (PBNU), (1999-2021).
• Deputy Editor-in-Chief at Tiras Magazine, (1997-1999).
Concurrent Positions
Share Ownership
PT Bank Syariah Indonesia Tbk: Internal Concurrent Positions
1,086,400 shares • Chairman of the Remuneration & Nomination Committee at PT Bank Syariah
Indonesia Tbk.
External Concurrent Positions:
Head of Information and Communication Division of the Indonesian Ulema Council
(MUI) Leadership Council (2020-2025).
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COMPANY
PROFILE
Suyanto
Commissioner
Educational Background
Indonesian Citizen • Bachelor of Development Studies from Balikpapan University (1994).
• Master of Defense Strategy of Universal War from Citeureup Defense University
(2011).
Born in Jakarta, • Doctor of Economics-Strategic Management from Trisakti University Jakarta (2020).
in 1962. Age 62 years old
as of December 2024.
Certification
Banking Risk Management Level 5
Domiciled in
Jakarta, Indonesia
Work Experience
• Commissioner of PT Bank Syariah Indonesia Tbk (2021-Present).
Appointment History • Special Staff to the Head of BIN, State Intelligence Agency (2020-2024).
Appointed for the first time • President Director of PT Laboratorium EBDC Indonesia (2020-2024).
as Commissioner through • Independent Commissioner of PT Bank Syariah Mandiri (2020-2021).
the EGMS on December 15, • Middle Agent, at the Expert Staff, Natural Resources and Environment, State
2020 and effectively served Intelligence Agency (2019-2020).
on February 1, 2021. Then • Expert Staff to the Head of BIN for Natural Resources-Environment, State
reappointed at the 2024 Annual Intelligence Agency (2019).
GMS on May 17, 2024. • Director for Asia, Middle East, Pacific at Deputy I, State Intelligence Agency (2018).
• Commitment Making Officer for Technology, State Intelligence Agency (2015-
2020).
Term of Office • Head of General Bureau at the Main Secretariat of the State Intelligence Agency
• 2021 - 2024 (First Period). (2015-2017).
• 2024 – 2027 (Second Period). • Head of Sub-Directorate of Europe II, Sub Directorate of Europe II, Directorate of
Amerop at the Deputy for Foreign Intelligence of the State Intelligence Agency (2014-
2015).
Share Ownership
• Strategic Analyst Council of the State Intelligence Agency (2012-2014).
PT Bank Syariah Indonesia Tbk:
1,086,400 shares
Concurrent Positions
Internal Concurrent Positions:
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
110 2024 Annual Report
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Abu Rokhmad
Commissioner
Educational Background
Indonesian Citizen
• Bachelor of Sharia/Islamic Civil Law from Muhammadiyah University of Surabaya
(1999).
• Master of Religion from Muhammadiyah University of Malang (2001).
Born in Jepara,
in 1976. Age 48 years old • Doctor of Law from Diponegoro University of Semarang (2010).
as of December 2024.
Certification
Domiciled in Banking Risk Management Level 4
Jakarta, Indonesia
Work Experience
• Commissioner of PT Bank Syariah Indonesia Tbk (2023-Present).
Appointment History • Acting Secretary General of the Ministry of Religious Affairs (2024).
Appointed for the first time as • Acting Director General (Dirjen) of Islamic Education (Pendis) of the Ministry of
Commissioner through the GMS Religious Affairs (2024-present).
on May 22, 2023 and received • Acting Rector of UIN Sultan Thaha Saefuddin Jambi (2023).
an effective decision from the • Acting Rector of UIN North Sumatra Medan, Ministry of Religious Affairs (2022-
OJK on September 21, 2023. 2023).
• Expert Staff of the Minister of Religious Affairs for Law and Human Rights, Ministry
of Religious Affairs (2021-2024).
Term of Office • Acting Head of the Research and Development and Training Agency, Ministry of
2023 – 2026 (First Period). Religious Affairs of the Republic of Indonesia (2021-2022).
• Deputy Dean for Administration and General Affairs, Planning and Finance, FISIP
UIN Walisongo (2016-2019).
Share Ownership • Deputy Dean for Academic Affairs, Faculty of Da'wah and Communication, UIN
PT Bank Syariah Indonesia Tbk: Walisongo (2015-2016).
163,500 shares • Secretary, Islamic Studies Masters Program, Postgraduate Program, IAIN Walisongo
(2011-2013).
• Head of Astronomy Masters Program, Postgraduate Program, IAIN Walisongo
(2011).
• Head of Religious Extension Special Program (PKPA), Faculty of Da'wah, IAIN
Walisongo (2009-2010).
• Lecturer and Professor, UIN Walisongo (2002-2021).
Concurrent Positions
Internal Concurrent Positions:
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Acting Director General (Dirjen) of Islamic Education (Pendis) Ministry of Religion
(2024-present).
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COMPANY
PROFILE
Fauzi
Commissioner
Educational Background
Indonesian Citizen Bachelor of Economics from Andalas University Padang (1992).
Certification
Born in Bonjol,
in 1967. Age 57 years old Banking Risk Management Level 6
as of December 2024.
Work Experience
Domiciled in • Commissioner of PT Bank Syariah Indonesia Tbk (2024-Present).
Bekasi, Indonesia • SEVP Operations of PT Bank Negara Indonesia (Persero) Tbk (2021-2024).
• Head of Internal Audit Unit of PT Bank Negara Indonesia (Persero) Tbk (2019-
2021).
Appointment History • Head of Network Management Division of PT Bank Negara Indonesia (Persero) Tbk
Appointed for the first time (2018-2019).
as Commissioner through the • Head of Bandung Regional Office of PT Bank Negara Indonesia (Persero) Tbk
GMS on May 17, 2024 and (2016-2018).
received a Decision from the • Head of Operations Division of PT Bank Negara Indonesia (Persero) Tbk (2014-
OJK on December 10, 2024. 2016).
• Deputy Head of 3 Operations Division of PT Bank Negara Indonesia (Persero) Tbk
(2010-2014).
Term of Office • Head of Bekasi Main Branch Office of PT Bank Negara Indonesia (Persero) Tbk
2024 – 2027 (First Period). (2009-2010).
• Head of Network Development Group, Network Management Division,
PT Bank Negara Indonesia (Persero) Tbk (2005-2009).
Share Ownership • Sub Project Manager, Branch Operation Restructuring, PT Bank Negara Indonesia
PT Bank Syariah Indonesia Tbk: (Persero) Tbk (2005-2007).
115,000 shares
Concurrent Positions
Internal Concurrent Positions:
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
PT Bank Syariah Indonesia Tbk
112 2024 Annual Report
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Nazaruddin
Commissioner
Educational Background
Indonesian Citizen Bachelor of Management from Syiah Kuala University Banda Aceh (1993).
Certification
Born in Sigli,
Banking Risk Management Level 6
in 1968. Age 56 years old
as of December 2024.
Work Experience
• Commissioner of PT Bank Syariah Indonesia Tbk (2024-present).
Domiciled in • Regional CEO BRI Jakarta III PT Bank Rakyat Indonesia (Persero) Tbk (2022-2024).
Jakarta, Indonesia
• Regional CEO BRI Banjarmasin PT Bank Rakyat Indonesia (Persero) Tbk (2021-
2022).
• Deputy Regional Leader for Micro Business RO BRI Semarang PT Bank Rakyat
Appointment History Indonesia (Persero) Tbk (2020-2021).
Appointed for the first time • Acting Deputy Regional Leader for Retail Business RO BRI Makassar PT Bank
as Commissioner through Rakyat Indonesia (Persero) Tbk (2018-2020).
the GMS on May 17, 2024 • Head of Bandung KC Branch Dewi Sartika PT Bank Rakyat Indonesia (Persero) Tbk
and effectively took office on (2016-2018).
December 10, 2024. • Head of Medan KC Branch Iskandar Muda PT Bank Rakyat Indonesia (Persero) Tbk
(2014-2016).
• Head of Banda Aceh Branch Cut Mutia PT Bank Rakyat Indonesia (Persero) Tbk
Term of Office (2013-2014).
2024 – 2027 (First Period). • Head of Tabanan Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk
(2009-2013).
• Head of Curup Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk (2007-
Share Ownership 2009).
Do not have • Head of Sigli Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk (2003-2007).
Concurrent Positions
Internal Concurrent Positions:
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Does not hold any positions in other public companies.
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COMPANY
PROFILE
Komaruddin Hidayat
Independent Commissioner
Educational Background
Indonesian Citizen • Bachelor of Ushuluddin from IAIN Jakarta (1981).
• Master of Philosophy from Middle East Technical University Ankara Turkey (1986).
• Doctor of Philosophy from Middle East Technical University Ankara Turkey (1990).
Born in Magelang, • Post-Doctorate Research Program at McGill University, Canada (One semester,
in 1953. Age 71 years old
1995)
as of December 2024.
• Post-Doctorate Research Program at Hartfort Seminary Connecticut, USA (One
semester, 1997)
Domiciled in
West Java, Indonesia Certification
Banking Risk Management Level 5
Appointment History
Work Experience
Appointed for the first time as
Independent Commissioner • Independent Commissioner of PT Bank Syariah Indonesia Tbk (2021-present).
through the EGMS on • Chancellor of the International Islamic University of Indonesia (UIII) (2019-2024).
December 15, 2020 and • Independent Commissioner of BNI Syariah (2019-2020).
effectively served on February • Founder/Chairman of the Madania Education Foundation (2018-present).
1, 2021. Then reappointed at • Member of the Selection Team and Candidate for members of the Indonesian KPU
the 2024 Annual GMS on May and Bawaslu (2017-2022).
17, 2024. • Professor of the Faculty of Psychology, UIN Jakarta (2015-present).
• Independent Commissioner of BRI Syariah (2015-2019).
• Member of the Honorary Board of the Indonesian Red Cross (PMI) (2015-present).
Term of Office • Chairman of the Sharia Supervisory Board of Bank Syariah Mandiri (BSM) (2013-
• 2021 - 2024 (First Period). 2016).
• 2024 – 2027 (Second Period). • Chairman of the Education Department of the Sukma Bangsa Foundation
(2013-present).
• Rector of Syarif Hidayatullah State Islamic University, Jakarta, (2006-2014).
Share Ownership
Do not have
Concurrent Positions
Internal Concurrent Positions:
• Chairperson and Member of the Remuneration & Nomination Committee at PT
Bank Syariah Indonesia Tbk.
• Member of the Audit Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
• Founder/Chairman of Madania Education Foundation (2018-present).
• Professor of the Faculty of Psychology, UIN Jakarta (2015-present).
• Member of the Honorary Board of the Indonesian Red Cross (PMI) (2015-present).
• Head of the Education Department of the Sukma Bangsa Foundation (2013-present).
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Mohamad Nasir
Independent Commissioner
Educational Background
Indonesian Citizen
• Bachelor of Accounting (Drs) from Diponegoro University Semarang (1988).
• Master of Science (M.Si) in Accounting from Gadjah Mada University Yogyakarta (1994).
• Doctor of Philosophy (Ph.D) in Accounting from University of Science Malaysia
Born in Ngawi,
in 1960. Age 64 years old (2004).
as of December 2024.
Certification
Domiciled in Banking Risk Management Level 5
Semarang, Indonesia
Work Experience
• Independent Commissioner of PT Bank Syariah Indonesia Tbk (2023-present).
Appointment History • Advisory Board of the Indonesian Institute of Accountants (IAI) Accountant
Appointed for the first time as Educator Compartment (2022-present).
Independent Commissioner • Chairman of the Board of Trustees of Diponegoro University (2021-2026).
through the GMS on May 27, • Special Staff to the Vice President of the Republic of Indonesia for Bureaucratic
2022 and effectively took office Reform (2019-2024).
on January 6, 2023. • Independent Commissioner of PT Bank Mandiri (Persero) Tbk (2019-2022).
• Advisory Board of the Indonesian Institute of Accountants (IAI) (2017-2022).
• 12th Minister of Research, Technology, and Higher Education of the Republic of
Term of Office
Indonesia (2014-2019).
2022-2025 (First Period). • Rector of Diponegoro University (2014-2018).
• Independent Commissioner of PTPN IX (2013-2014).
• Dean of the Faculty of Economics and Business, Diponegoro University (2010-
Share Ownership
2014).
Do not have
Concurrent Positions
Internal Concurrent Positions:
• Chairperson and Member of the Audit Committee at PT Bank Syariah Indonesia
Tbk.
• Member of the Nomination & Remuneration Committee at PT Bank Syariah
Indonesia Tbk.
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
External Concurrent Positions:
Advisory Board of the Indonesian Institute of Accountants (IAI) Accountant Educator
Compartment (2022-Present).
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COMPANY
PROFILE
Felicitas Tallulembang
Independent Commissioner
Educational Background
Indonesian Citizen Bachelor of Medicine from Hasanuddin University Makassar (1990).
Certification
Born in Rantepao,
in 1959. Age 65 years old Banking Risk Management Level 6
as of December 2024.
Work Experience
Domiciled in • Independent Commissioner of PT Bank Syariah Indonesia Tbk (2024-present).
South Tangerang, Indonesia • Member of the Advisory Board and Chair of the Gerindra Party's Health Research
and Development Division (2020).
• Member of Commission IV of the Indonesian House of Representatives (2014-
Appointment History 2019).
Appointed for the first time as • Commissioner at PT Cetara Bangun Persada (2003-2017).
Independent Commissioner • Director of the Sinjai Regency General Hospital (1999-2008).
through the GMS on May 17, • Head of the Health Center at the Galesong Utara Health Center, Takalar (1992-
2024. Effective on December 1999).
10, 2024. • General Practitioner at the Takalar Regency General Hospital (1991-1992).
Concurrent Positions
Term of Office
Internal Concurrent Positions:
2024 – 2027 (First Period).
• Member of the Audit Committee at PT Bank Syariah Indonesia Tbk.
• Member of the Nomination and Remuneration Committee at PT Bank Syariah
Share Ownership Indonesia Tbk.
• Member of the Risk Monitoring Committee at PT Bank Syariah Indonesia Tbk.
Do not have
External Concurrent Positions:
Does not hold any positions in other public companies.
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116 2024 Annual Report
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Imam Budi Sarjito*
Commissioner
Educational Background
Indonesian Citizen • Bachelor of Economics from Diponegoro University Semarang (1982).
• Master of Economy from University of Illinois USA (1991).
• Doctor of Economy from Claremont Graduate School USA (1995).
Born in Semarang,
in 1959. Age 65 years old Certification
as of December 2024.
-
Domiciled in Work Experience
Jakarta, Indonesia
• Commissioner of PT Bank Syariah Indonesia Tbk (2021-2024).
• Commissioner of BNI Syariah (2018-2021).
• Director of Compliance and Corporate Risk of BNI (2015-2018).
Appointment History • Head of Enterprise Risk Management Division (2011-2015).
Appointed for the first time • Head of Strategic Planning Division (2005-2011).
as Commissioner through the • Deputy Head of Strategic Planning Division (2004-2005).
EGMS on December 15, 2020 • Deputy Head of Retail Marketing Division, Regional Office 05 Semarang (2003-
and effectively took office on 2004).
February 1, 2021. • Deputy Head of Branch Development Division, Regional Office 08 Denpasar
(2002-2003).
Term of Office Concurrent Positions
2021 - 2024 (First Period).
Does not hold multiple positions either as a member of the Board of Commissioners,
a member of the Board of Directors, and/or a member of a committee, as well as other
positions, whether within or outside the Issuer or Public Company.
Share Ownership
822,700 share
*Resigned office on May 17 2024
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COMPANY
PROFILE
Sutanto*
Commissioner
Educational Background
Indonesian Citizen Bachelor of Administration from Diponegoro University Semarang (1989).
Certification
Born in Semarang,
in 1963. Age 61 years old -
as of December 2024.
Work Experience
Domiciled in • Commissioner of PT Bank Syariah Indonesia Tbk (2021-2024).
Jakarta, Indonesia • Commissioner of PT Bank BRIsyariah Tbk (2019-2021).
• Head of Internal Audit, Internal Audit for Bandung Region, PT Bank Rakyat Indonesia
(Persero) Tbk (2018-2019).
Appointment History • Inspector, Semarang Inspection Office, PT Bank Rakyat Indonesia (Persero) Tbk
Appointed for the first time (2016-2018).
as Commissioner through the • Inspector, Banda Aceh Inspection Office, PT Bank Rakyat Indonesia (Persero) Tbk
EGMS on December 15, 2020 (2015-2016).
and effectively took office on • Deputy Inspector for KP, KCK, UKLN & PA Audit, Internal Audit of Head Office, PT
February 1, 2021. Bank Rakyat Indonesia (Persero) Tbk (2011-2015).
Concurrent Positions
Term of Office
Does not hold multiple positions either as a member of the Board of Commissioners,
2021 - 2024 (First Period).
a member of the Board of Directors, and/or a member of a committee, as well as other
positions, whether within or outside the Issuer or Public Company.
Share Ownership
Do not have
*Resigned office on May 17 2024
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Affiliate Relationship of Board of Commissioners Members
Table of Affiliate Relations of the Board of Commissioners
Financial, Family and Management Relations of Commissioners
Financial Relationship With Family Relationship With
Management
Name
board of Board of Controlling board of Board of Controlling Relations
Position
Commissioners Directors Shareholders* Commissioners Directors Shareholders*
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
President
Muliaman
Commissioner
Dharmansyah √ √ √ √ √ √ √
concurrently
Hadad
Independent
Deputy President
Adiwarman Commissioner
√ √ √ √ √ √ √
Azwar Karim concurrently
Independent
Masduki
Commissioner √ √ √ √ √ √ √
Baidlowi
Suyanto Commissioner √ √ √ √ √ √ √
Abu Rokhmad Commissioner √ √ √ √ √ √ √
Fauzi Commissioner √ √ √ √ √ √ √
Nazaruddin Commissioner √ √ √ √ √ √ √
Komaruddin Independent
√ √ √ √ √ √ √
Hidayat Commissioner
Independent
Mohamad Nasir √ √ √ √ √ √ √
Commissioner
Felicitas Independent
√ √ √ √ √ √ √
Tallulembang Commissioner
*direct or indirect
Education and/or Training for the Board of Commissioners
The description of the education and/or training of the Board of Commissioners during the fiscal year is presented in the Corporate
Governance Chapter.
Changes in the Composition of the Board of Commissioners
and the Reasons for the Changes
During 2024, there were changes in the composition of the Board of Commissioners. These changes were made based on the needs of
the Bank. The changes in the composition of the Board of Commissioners are explained below
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COMPANY
PROFILE
Composition of the Board of Commissioners
Before the 2024 Annual General Meeting of Shareholders
The composition of the Board of Commissioners before the serves as an Independent Commissioner, 5 (five) Commissioners,
Annual General Meeting of Shareholders (AGMS) on May and 2 (two) Independent Commissioners. The composition and
17, 2024, consisted of 9 (nine) members, comprising 1 (one) the basis of the appointment of the Board of Commissioners can
President Commissioner who also serves as an Independent be found in the table below
Commissioner, 1 (one) Vice President Commissioner who also
Table of Composition and Basis of Appointment of the Board of Commissioners
Before the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
Muliaman Dharmansyah President Commissioner September 21,
OJK Annual GMS on May 22, 2023
Hadad concurrently Independent 2023
Deputy President
Adiwarman Azwar Karim Commissioner concurrently OJK Extraordinary GMS on August 24, 2021 January 31, 2022
Independent
Masduki Baidlowi Commissioner OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Suyanto Commissioner OJK Extraordinary GMS on December 15, 2020 February 1, 2021
September 21,
Abu Rokhmad Commissioner OJK Annual GMS on May 22, 2023
2023
Imam Budi Sarjito Commissioner OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Sutanto Commissioner OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Komaruddin Hidayat Independent Commissioner OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Mohamad Nasir Independent Commissioner OJK Annual GMS on May 27, 2022 January 6, 2023
Composition of the Board of Commissioners
After the 2024 Annual General Meeting of Shareholders
On May 17, 2024, the Annual General Meeting of Shareholders 2. Reappointed for the second term:
(AGMS) decided the following decisions: a. Adiwarman Azwar Karim as Deputy President
1. Honorably dismissed: Commissioner and Independent Commissioner;
a. Adiwarman Azwar Karim as Deputy President b. Suyanto as Commissioner;
Commissioner and Independent Commissioner; c. Masduki Baidlowi as Commissioner;
b. Suyanto as Commissioner; d. Komaruddin Hidayat as Independent Commissioner;
c. Masduki Baidlowi as Commissioner;
d. Imam Budi Sarjito as Commissioner; 3. Appointed:
e. Sutanto as Commissioner; a. Fauzi as Commissioner;
f. Komaruddin Hidayat as Independent Commissioner; b. Nazaruddin as Commissioner;
c. Felicitas Tallulembang as Independent Commissioner;
PT Bank Syariah Indonesia Tbk
120 2024 Annual Report
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As a result, the composition of the Board of Commissioners serves as an Independent Commissioner, 5 (five) Commissioners,
after the Annual General Meeting of Shareholders (AGMS) on and 3 (three) Independent Commissioners. The composition and
May 17, 2024, consists of 10 (ten) members, comprising 1 (one) the basis of the appointment of the Board of Commissioners can
President Commissioner who also serves as an Independent be found in the table below.
Commissioner, 1 (one) Vice President Commissioner who also
Table of Composition and Basis of Appointment of the Board of Commissioners
After the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
Muliaman Dharmansyah President Commissioner September 21,
OJK Annual GMS on May 22, 2023
Hadad concurrently Independent 2023
Deputy President
- Extraordinary GMS on August 24, 2021
Adiwarman Azwar Karim Commissioner concurrently OJK February 7, 2022
- Annual GMS on May 17, 2024
Independent
- Extraordinary GMS on December 15,
Masduki Baidlowi Commissioner OJK 2020 February 1, 2021
- Annual GMS on May 17, 2024
- Extraordinary GMS on December 15,
Suyanto Commissioner OJK 2020 February 1, 2021
- Annual GMS on May 17, 2024
September 21,
Abu Rokhmad Commissioner OJK Annual GMS on May 22, 2023
2023
Fauzi Commissioner Annual GMS on May 17, 2024 December 10, 2024
Nazaruddin Commissioner Annual GMS on May 17, 2024 December 10, 2024
- Extraordinary GMS on December 15,
Komaruddin Hidayat Independent Commissioner OJK 2020 February 1, 2021
- Annual GMS on May 17, 2024
Mohamad Nasir Independent Commissioner OJK Annual GMS on May 27, 2022 January 6, 2023
Felicitas Tallulembang Independent Commissioner OJK Annual GMS on May 17, 2024 December 10, 2024
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COMPANY
PROFILE
Profile of
The Shariah Supervisory Board
Prof. Dr. KH. Hasanudin, M.Ag
Chairman of the Sharia Supervisory Board
Educational Background
Indonesian Citizen
• Bachelor of Sharia from IAIN/UIN Syarif Hidayatullah Jakarta (1989).
• Master of Sharia from IAIN/UIN Syarif Hidayatullah Jakarta (1997).
• Doctor of Sharia from UIN Syarif Hidayatullah Jakarta (2008).
Born in Cirebon,
in 1961. Age 63 years old
as of December 2024. Certification
• Certificate of Competence in the Field of Sharia Supervisory DSN-MUI (2017).
• Capital Market Sharia Expert License (ASPM) (2021).
Domiciled in
Tangerang, Indonesia
Work Experience
• Chairman of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
(2021-present).
Appointment History
• Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk (2021).
Appointed for the first time • Chairman of the Daily Executive Board of the National Sharia Council of the
as a Member of the Sharia Indonesian Ulema Council (2020-present).
Supervisory Board through • Chairman of the Sharia Supervisory Board of PT Sarana Multigriya Finansial
(Persero) (2018-present).
the EGMS on December 15,
• Chairman of the Sharia Supervisory Board of PT Trimegah Asset Management
2020 and effectively served on (2015-2024).
February 1, 2021. Furthermore, • Chairman of the Sharia Supervisory Board of PT Toyota Astra Finance Services
appointed as Chairman of the (2012-present).
Sharia Supervisory Board in • Member of the Sharia Accounting Standards Board (DSAS), Indonesian Institute of
Accountants (2012-2016).
accordance with the Deed of • Chairman and Member of the Sharia Supervisory Board of PT Bank BNI Syariah
Statement of Resolutions of the (2010-2021).
General Meeting of Shareholders • Member of the Sharia Supervisory Board of the Sharia Business Unit, PT Bank
of PT Bank Syariah Indonesia Tbk Danamon Indonesia Tbk (2002-present).
No. 42 dated May 31, 2021. Then
reappointed at the 2024 Annual Concurrent Positions
GMS on May 17, 2024. Other Public Companies:
Member of the Sharia Supervisory Board of UUS PT Bank Danamon Indonesia Tbk
(2002-present).
Term of Office
• 2021 - 2024 (First Period). Other Institutions:
• Chairman of the Daily Executive Board of the National Sharia Council of the
• 2024 – 2027 (Second Period).
Indonesian Ulema Council (2020-present).
• Chairman of the Sharia Supervisory Board of PT Sarana Multigriya Finansial
(Persero) (2018-present).
Share Ownership • Chairman of the Sharia Supervisory Board of PT Toyota Astra Finance Services
Do not have (2012-present).
PT Bank Syariah Indonesia Tbk
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DR. H. Mohamad Hidayat, MBA, M.H
Member of the Sharia Supervisory Board
Educational Background
Indonesian Citizen • Bachelor of Sharia from IAIN / UIN Syarief Hidayatullah Jakarta (1992).
• Master of Law from the College of Law: Institute of Business Law and Legal
Management Jakarta (2004).
Born in Jakarta, • Doctor of Islamic Economics and Finance from Trisakti University (2014).
in 1967. Age 57 years old
as of December 2024.
Certification
Ijtima'Sanawi (Annual Meeting) DPS-DSN MUI (2023).
Domiciled in
East Jakarta, Indonesia
Work Experience
• Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
Appointment History (2021-present).
Appointed for the first time • Chairman of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk (2021).
as Chairman of the Sharia • Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
Supervisory Board through Jiwa Manulife Indonesia (2020-2024).
the Extraordinary GMS on • Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
December 15, 2020 and Allianz Life Syariah Indonesia (2023-present).
effectively served on February • Chairman of the Sharia Supervisory Board of PT Bank Syariah Mandiri (2019-2021).
1, 2021. Furthermore,
• Member of the Sharia Supervisory Board of the Sharia Business Unit of PT Bank
appointed as a Member of
Tabungan Negara Syariah Tbk (2018-2023).
the Sharia Supervisory Board
in accordance with the Deed • Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
of Statement of Resolutions BRI Life Syariah (2017-present).
of the General Meeting of
Shareholders of PT Bank Concurrent Positions
Syariah Indonesia Tbk No. 42
Other Public Companies:
dated May 31, 2021. Then
reappointed at the 2024 Annual -
GMS on May 17, 2024.
Other Institutions:
• Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
Term of Office Allianz Life Syariah Indonesia (2023-present).
• 2021 - 2024 (First Period). • Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
• 2024 – 2027 (Second Period). BRI Life Syariah (2017-present).
• Chairman of the Sharia Supervisory Board of the Sharia Business Unit of PT Asuransi
Jiwa Manulife Indonesia (2010 - present).
Share Ownership
Do not have
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COMPANY
PROFILE
Dr. H. Oni Sahroni, MA
Member of the Sharia Supervisory Board
Educational Background
Indonesian Citizen • Bachelor of Islamic Sharia from Al-Azhar University, Cairo, Egypt (2000).
• Master of Fiqh Muqaran from Al-Azhar University, Cairo, Egypt (2005).
• Doctor of Fiqh Muqaran from Al-Azhar University, Cairo, Egypt (2009).
Born in Serang,
in 1975. Age 49 years old
as of December 2024. Certification
-
Domiciled in
Depok, Indonesia Work Experience
• Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
(2021-present).
Appointment History • Member of the Sharia Supervisory Board, PT Bank Syariah Mandiri (2020-2021).
Appointed for the first time as • Member of the Sharia Supervisory Board, Maybank Islamic Berhard Syariah (2018-
a Member of the Supervisory 2020).
Board through the EGMS • Member of the Sharia Supervisory Board of the Sharia Business Unit, PT Bank
on December 15, 2020 and Maybank Indonesia Tbk (2017-2020).
effectively served on February • Member of the Sharia Supervisory Board of PT BNP Paribas Investment Partners
1, 2021. Then reappointed at (2016-present).
the 2024 Annual GMS on May • Member of the Sharia Supervisory Board of the Sharia Business Unit, PT Adira
17, 2024. Dinamika Multi Finance Tbk (2012-2021).
Concurrent Positions
Term of Office
Other Public Companies:
• 2021 - 2024 (First Period).
-
• 2024 – 2027 (Second Period).
Other Institutions:
Share Ownership • Member of the Sharia Supervisory Board of PT BNP Paribas Investment Partners
Do not have (2016-present).
• Chairman of the Sharia Supervisory Board of LAZ Indonesian Zakat Initiative (IZI)
(2016 - present).
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Prof. Dr. Jaih Mubarak, SE, MH. M.Ag
Member of the Sharia Supervisory Board
Educational Background
Indonesian Citizen • Bachelor of Sharia from the Faculty of Sharia, Department of Religious Courts, IAIN
Sunan Gunung Djati Bandung (1991).
• Bachelor of Economics from the Faculty of Economics, Ars International University
Born in Bogor, (2009).
in 1967. Age 57 years
• Master of Religion from IAIN (now UIN) Syarif Hidayatullah, Jakarta (1995).
as of December 2024.
• Master of Law from Djuanda University Bogor (2010).
• Doctorate from IAIN (now UIN) Syarif Hidayatullah, Jakarta (1999).
Domiciled in
Bandung, Indonesia Certification
Holder of Capital Market Sharia Expert License (ASPM) based on OJK Decree No.
Kep-09/PM.223/PJ-ASPM/2021 dated May 18, 2021.
Appointment History
Appointed for the first time
Work Experience
as a Member of the Sharia
Supervisory Board through the • Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
GMS on May 17, 2024 and (2024-present).
effectively served on May 17, • Chairman of the DPS of Bank BJB Syariah in (2022-2024).
2024 and effectively took office • Professor of the Faculty of Sharia & Law at UIN Sunan Gunung Djati Bandung
on October 14, 2024. (2022-present).
• Member of the DPS of the BI Defined Contribution Pension Fund (2022-present).
• Member of the DPS of Bank Permata Sharia Business Unit (2014-present).
Term of Office • Chairman of the DPS of Al - Amin Insurance (2010-present).
2024 – 2027 (First Period).
Concurrent Positions
Share Ownership Other Public Companies:
-
Do not have
Other Institutions:
• Member of the DPS of the BI Defined Contribution Pension Fund (2022-present).
• Professor of the Faculty of Sharia & Law at UIN Sunan Gunung Djati Bandung
(2022-present).
• Member of the DPS of Bank Permata Sharia Business Unit (2014-present).
• Head of the DPS of Al - Amin Insurance (2010-present).
• Secretary of the DSN Hariah Implementation Agency of the Indonesian Ulema
Council (…-…).
• Deputy Secretary of the MUI Fatwa Commission (…-…).
• Member of the Sharia Supervisory Board of the BI Defined Contribution Pension
Fund (…-…).
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COMPANY
PROFILE
Dr. KH. Abdul Ghofur Maimoen, M.A.
Member of the Sharia Supervisory Board
Educational Background
Indonesian Citizen • Bachelor of Tafsir and Ulumul Qur’an from Al Azhar University, Cairo, Egypt (1998).
• Master of Tafsir and Ulumul Qur’an from Al Azhar University, Cairo, Egypt (2004).
• Doctor of Tafsir and Ulumul Qur’an from Al Azhar University, Cairo, Egypt (2010).
Born in Rembang,
in 1973. Age 51 years old
as of December 2024. Certification
-
Domiciled in
Gondan Rojo, Rembang, Work Experience
Indonesia • Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
(2024-present).
• Member of the Rois Syuriah PBNU (2022-2024).
Appointment History • Member of the MUI Fatwa Commission (2020-2025).
Appointed for the first time • Member of the Katib Syuriah PBNU (2018-2022).
as a Member of the Sharia • Member of the Daily Management of DSN MUI (2016-present).
Supervisory Board through the • Head of STAI Al Anwar Serang Rembang (2012-present).
GMS on May 17, 2024 and
effectively served on May 17,
Concurrent Positions
2024 and effectively took office
on January 10, 2024. Other Public Companies:
-
Term of Office Other Institutions:
2024 – 2027 (First Period). • Member of the MUI DSN Daily Management (2016-present).
• Chairman of STAI Al Anwar Serang Rembang (2012-present).
Share Ownership
Do not have
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Prof. Dr. K.H. Didin Hafidhuddin, M.Sc*
Member of the Sharia Supervisory Board
Educational Background
Indonesian Citizen • Bachelor of Sharia from IAIN/UIN Syarif Hidayatullah Jakarta (1978).
• Master of Development Extension from Bogor Agricultural Institute (1987).
• Diploma in Arabic from University of Medina Saudi Arabia (1994).
Born in Bogor, • Doctor of Religious Studies/Islamic Studies from UIN Syarif Hidayatullah (2001).
in 1951. Age 73 years
as of December 2024.
Certification
-
Domiciled in
Bogor, Indonesia
Work Experience
• Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
Appointment History (2021-present).
Appointed for the first time as • Chairman of the Sharia Supervisory Board, PT Mandiri AXA General Insurance
a Member of the Supervisory (MAGI) Syariah (2014-present).
Board through the EGMS • Chairman of the Sharia Supervisory Board, PT Permodalan Nasional Madani
on December 15, 2020 and (Persero) (2010-present).
effectively took office on • Chairman of the Sharia Supervisory Board, PT Bank BRIsyariah Tbk (2010-2020).
February 1, 2021. • Postgraduate Director, Ibnu Khaldun University Bogor (2009-present).
• Chairman of the Sharia Supervisory Board, BPRS Amanah Ummah Bogor
(1992-present).
Term of Office
2021 - 2024 (First Period). Concurrent Positions
Other Public Companies:
Share Ownership Chairman of the DPS of PT Permodalan Nasional Madani (Persero) Tbk (2010-present).
Do not have
Other Institutions:
• Chairman of the Sharia Supervisory Board of PT Mandiri AXA General Insurance
(MAGI) Syariah (2014-present).
• Chairman of the Sharia Supervisory Board of PT PNM Invest Management
(2010-present).
• Chairman of the Sharia Supervisory Board of BPRS Amanah Ummah Bogor
(1992-present).
*Resigned office on May 17 2024
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Affiliate Relations of Sharia Supervisory Board Members
Table of Affiliated Relationships of the Sharia Supervisory Board
Financial, Family and Management Relations of the Sharia Supervisory Board
Financial Relationship With Family Relationship With
Hubungan
Name
board of Board of Controlling board of Board of Controlling Kepengurusan
Position
Commissioners Directors Shareholders* Commissioners Directors Shareholders*
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Prof. Dr. KH. Chairman of the
Hasanudin, Sharia Supervisory √ √ √ √ √ √ √
M.Ag Board
DR. H.
Member of the
Mohamad
Sharia Supervisory √ √ √ √ √ √ √
Hidayat, MBA,
Board
M.H
Member of the
Dr. H. Oni
Sharia Supervisory √ √ √ √ √ √ √
Sahroni, MA
Board
Dr. KH. Member of the
Abdul Ghofur Sharia Supervisory √ √ √ √ √ √ √
Maimoen, M.A. Board
Prof. Dr. Jaih Member of the
Mubarok, SE, Sharia Supervisory √ √ √ √ √ √ √
M.H, M.Ag Board
*direct or indirect
Education and / or Training for Board of Sharia Supervisory
The description of the education and/or training of the Board of Syariah Supervisory during the fiscal year is presented in the Corporate
Governance Chapter.
Changes in the Composition of the Board of Syariah Supervisory
and the Reasons for the Changes
During 2024, there were changes in the composition of the Board of Syariah Supervisory. These changes were made based on the needs
of the Bank. The changes in the composition of the Sharia Supervisory Board are as follows:
Composition of the Board of Syariah Supervisory
Before the 2024 Annual General Meeting of Shareholders
The composition of the Sharia Supervisory Board before the of the Sharia Supervisory Board. The composition and the basis
Annual General Meeting of Shareholders (AGMS) on May of the appointment of the Sharia Supervisory Board can be
17, 2024, consisted of 4 (four) members, comprising 1 (one) found in the table below.
Chairman of the Sharia Supervisory Board and 3 (three) members
PT Bank Syariah Indonesia Tbk
128 2024 Annual Report
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Table of Composition and Basis of Appointment of the Board of Syariah Supervisory
Before the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
Prof. Dr. KH. Hasanudin, Chairman of the Sharia
OJK Extraordinary GMS on December 15, 2020 February 1, 2021
M.Ag Supervisory Board
DR. H. Mohamad Hidayat, Member of the Sharia
OJK Extraordinary GMS on December 15, 2020 February 1, 2021
MBA, M.H Supervisory Board
Member of the Sharia
Dr. H. Oni Sahroni, MA OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Supervisory Board
Prof. Dr. K.H. Didin Member of the Sharia
OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Hafidhuddin, M.Sc Supervisory Board
Composition of the Board of Syariah Supervisory
After the 2024 Annual General Meeting of Shareholders
On May 17, 2024, the Annual General Meeting of Shareholders 3. Appointed:
(AGMS) decided as follows: a. Jaih Mubarok as a member of the Sharia Supervisory
1. Honorably dismissed: Board;
a. Hasanudin as Chairman of the Sharia Supervisory Board; b. Abdul Ghofur Maimoen as a member of the Sharia
b. Mohamad Hidayat as a Member of the Sharia Supervisory Supervisory Board;
Board;
c. Oni Sahroni as a Member of the Sharia Supervisory As a result, the composition of the Sharia Supervisory Board
Board; after the Annual General Meeting of Shareholders (AGMS) on
d. Didin Hafidhuddin as a Member of the Sharia Supervisory May 17, 2024, consists of 5 (five) members, comprising 1 (one)
Board; Chairman of the Sharia Supervisory Board and 4 (four) members
of the Sharia Supervisory Board. The composition and the basis
2. Reappointed for the second term: of the appointment of the Sharia Supervisory Board can be
a. Hasanudin as Chairman of the Sharia Supervisory Board; found in the table below.
b. Mohamad Hidayat as a Member of the Sharia Supervisory
Board;
c. Oni Sahroni as a Member of the Sharia Supervisory
Board;
Table of Composition and Basis of Appointment of the Board of Syariah Supervisory
After the 2024 Annual General Meeting of Shareholders
Name Position Executor Basis of Appointment Effective Date
Prof. Dr. KH. Hasanudin, Chairman of the Sharia
OJK Extraordinary GMS on December 15, 2020 February 1, 2021
M.Ag Supervisory Board
DR. H. Mohamad Hidayat, Member of the Sharia
OJK Extraordinary GMS on December 15, 2020 February 1, 2021
MBA, M.H Supervisory Board
Member of the Sharia
Dr. H. Oni Sahroni, MA OJK Extraordinary GMS on December 15, 2020 February 1, 2021
Supervisory Board
Dr. KH. Abdul Ghofur Member of the Sharia
OJK Annual GMS on May 17, 2024 May 17, 2024
Maimoen, M.A. Supervisory Board
Prof. Dr. Jaih Mubarok, SE, Member of the Sharia
OJK Annual GMS on May 17, 2024 May 17, 2024
M.H, M.Ag Supervisory Board
PT Bank Syariah Indonesia Tbk
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COMPANY
PROFILE
Executive Officers
Profil
Profile of Senior Executive Vice President Internal (SEVP)
57 years old
Indonesian Citizen
as of December 31, 2024
Domicile
Bekasi, Indonesia
Educational Background
• Bachelor of Agricultural Technology, Bogor Agricultural University (1992).
• Master of Professional Small and Medium Industry, Bogor Agricultural University (2009).
Work Experience
• SEVP of SME and Commercial Business of PT Bank BNI Syariah (2020-2021).
• Head of BUMN and Government Institution Division of PT Bank Negara Indonesia
(Persero) Tbk (2019-2020).
• Head of Medium and Small Business Credit Risk Division of PT Bank Negara Indonesia
Babas Bastaman (Persero) Tbk (2017–2019).
Senior Executive Vice President (SEVP) • Head of Commercial Credit Division of PT Bank BNI Syariah (2016).
Wholesale Risk
Legal Basis for Appointment
Board of Directors Decree No. 05/001/DIR-CHC-PKWT January 2, 2025
Share Ownership
Do not have
50 years old
Indonesian Citizen
as of December 31, 2024
Domicile
South Tangerang, Indonesia
Educational Background
• Bachelor of Civil Engineering, University of Indonesia (1997).
• Master of Management, PPM School of Management, Jakarta (2000).
Work Experience
• SEVP Retail Banking PT Bank Syariah Mandiri (2019-2021).
• Senior Vice President, Micro Banking Group Head PT Bank Mandiri (Persero) Tbk
(2016-2019).
• Vice President, Regional Retail Head of Sumatra II Regional Office, Palembang
Wawan Setiawan PT Bank Mandiri (Persero) Tbk (2015-2016).
Senior Executive Vice President (SEVP) • Vice President, Deputy Regional Manager of Central Java – DIY Regional Office,
Consumer Banking Semarang PT Bank Mandiri (Persero) Tbk (2014-2015).
Legal Basis for Appointment
SK Direksi No. 2021/64317-SK/HC-BSI tanggal 1 Februari 2021
Share Ownership
Do not have
PT Bank Syariah Indonesia Tbk
130 2024 Annual Report
Page 133
50 years old
Indonesian Citizen
as of December 31, 2024
Domicile
Depok, Indonesia
Educational Background
• Bachelor of Industrial Engineering from Bandung Institute of Technology (1996).
• Master of Business Administration from London Business School (2008).
Work Experience
• Executive Vice President - Head of Strategy, Investor Relations and Partnerships Bank
CIMB Niaga (2020-2021).
• Executive Vice President - Head of Strategy Bank CIMB Niaga (2019-2020).
• Director - Strategy and Business Development OVO PT Visionet International (2017-2019).
Saut Parulian Saragih • Head of Business Development Sampoerna AGRO (2014-2017).
Senior Executive Vice President (SEVP)
Digital Banking
Legal Basis for Appointment
Board of Directors Decree No. 01/244-KUA/DIR dated August 6, 2021
Share Ownership
Do not have
57 years old
Indonesian Citizen
as of December 31, 2024
Domicile
Jakarta, Indonesia
Educational Background
• Bachelor of Economics, University of Bandar Lampung (1990).
• Master of Management, University of Bandar Lampung (2008).
Work Experience
• Chief Retail Audit PT Bank Mandiri (Persero) Tbk (2021-2023). Chairman of the
Supervisory Board (2019-present).
• Group Head / Senior Vice President Cash & Trade Operations Group
PT Bank Mandiri (Persero) Tbk (2016-2019).
Satria • Regional CEO Sulawesi Maluku (8 Provinces) PT Bank Mandiri (Persero) Tbk
Senior Executive Vice President (SEVP) (2015-2016).
Internal Audit • Regional CEO Sumatera II (6 Provinces) PT Bank Mandiri (Persero) Tbk (2013-2015).
Legal Basis for Appointment
Board of Directors Decree No. 03/153-KEP/DIR dated April 28, 2023
Share Ownership
Do not have
PT Bank Syariah Indonesia Tbk
2024 Annual Report
131
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COMPANY
PROFILE
52 years old
Indonesian Citizen
as of December 31, 2024
Domicile
Depok, Indonesia
Educational Background
• Bachelor of Law, Gadjah Mada University (1996).
• Master of Notary, University of Indonesia (2016).
Work Experience
• Senior Executive Vice President Operations, PT Bank Syariah Indonesia Tbk
(2024-present).
• Senior Vice President Distribution Strategy Group, PT Bank Syariah Indonesia Tbk
Ana Nurul Khayati (2023-2024).
• Senior Vice President Distribution Strategy Group, PT Bank Syariah Indonesia Tbk
Senior Executive Vice President (SEVP) (2022-2023).
Operations • Project Leader, Stream Merge Outlet, PT Bank Syariah Indonesia Tbk (2021-2022).
• Senior Vice President Policy & Procedure Group, PT Bank Syariah Mandiri
(2015-2021).
Legal Basis for Appointment
Board of Directors Decree No. 04/221-KEP/DIR dated June 7, 2024
Share Ownership
Do not have
54 years old
Indonesian Citizen
as of December 31, 2024
Domicile
South Jakarta, Indonesia
Educational Background
• Bachelor of Development Economics, Padjajaran University (1989-1995).
• Master of Economics, University of Indonesia (2001-2005).
• Doctorate of Strategic Management, Padjajaran University (2014-2019).
Work Experience
• SEVP Human Capital, PT Bank Syariah Indonesia Tbk (2024-present).
• Regional CEO Surabaya, PT Bank Syariah Indonesia Tbk (2021-2024).
• Group Head Distribution Strategy Group, PT Bank Syariah Mandiri (2019-2021).
Firman Jatnika • Group Head Learning Center Mandiri Syariah University, PT Bank Syariah Mandiri
Senior Executive Vice President (SEVP) (2016-2019).
Human Capital • Head of Team, Branch and People Productivity Enhancement Program, PT Bank
Syariah Mandiri (2015-2016).
Legal Basis for Appointment
Board of Directors Decree No. 04/222-KEP/DIR dated June 7, 2024
Share Ownership
9.091,79 lot
PT Bank Syariah Indonesia Tbk
132 2024 Annual Report
Page 135
Profile of Executive Officers
No. Name Job Position
1. Sefudin Suria Hidayat Alternative Channel & Government Project Group Head
2. Peby Elan Surya Diningrat BSI Corporate University Group Head
3. Nurdiana Habibie Senior Business Continuity Management Head
4. Bayu Isnandar Senior Business Transformation Head
5. Arief Satiana Card Business Group Head
6. Andri Purnomo Chief Information Security Officer
7. Silmi Akbar Ghania Permana Commercial Business 1 Group Head
8. Diar Fitrada Commercial Risk Group Head
9. Rosalina Dewi T Compliance & AML-CFT Group Head
10. Praka Mulia Agung Consumer Business 1 (Secured) Group Head
11. Dien Lukita Purnamasari Consumer Business 2 (Unsecured) Group Head
12. I Gusti Ngurah Bramantya Ardana Consumer Risk Group Head
13. Fiti Syam Corporate Business 1 Group Head
14. Buyung Ichman Lukman Corporate Business 2 Group Head
15. Husni Thamrin Corporate Business 3 Group Head
16. Jiwo Sukarno Corporate Development Group Head
17. Priyo Hartono Corporate Finance & Accounting Group Head
18. Indra G Kampono Corporate Finance & Solution Group Head
19. Ali Corporate Risk Group Head
20. Wisnu Sunandar Corporate Secretary & Communication Group Head
21. Dwi Hesti Mulyaningrum Customer Care Group Head
22. Andy Puguh Nugroho Data & Decision Management Group Head
23. Wijayanto Digital Banking & E-Channel Operations Group Head
24. Riko Wardhana Digital Banking Retail Group Head
25. Affan Mawardi Distribution Strategy Group Head
26. Rima Dwi Permatasari Environmental, Social & Governance Group Head
27. Arief Budiman Executive Risk & Recovery Officer Retail & Consumer (ERO-R)
28. Asnah Faekhah Executive Risk & Recovery Officer Retail & Consumer (ERO-R)
29. Ir Supriono Executive Risk & Recovery Officer Retail & Consumer (ERO-R)
30. Taty Sediaty Executive Risk & Recovery Officer Retail & Consumer (ERO-R)
31. Budiyono Executive Risk & Recovery Officer Wholesale (ERO-W)
32. Maisur Hilmi Executive Risk & Recovery Officer Wholesale (ERO-W)
33. Alhuda Dj Financing Center Group Head
34. Yan Rasdiansyah Financing Operations Group Head
35. Ilyas Ibrahim Gold & Pawning Business Group Head
36. Bambang Sutrisno Human Capital Services Group Head
37. Teszy Mira Eka Kusuma Human Capital Strategy & Policy Group Head
38. Ida Triana Widowati Institutional Banking Group Head
39. Ir Anna Kristanty International & Financial Institution Group Head
40. Rizky Budinanda Investor Relation Group Head
41. Muhammad Syukron Habiby Islamic Ecosystem Solution Group Head
42. Sandy Prasetya Hadi IT & Digital Development Group Head
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
No. Name Job Position
43. Bayu Hasdianto IT & Fraud Risk Group Head
44. Arief Sunandar IT Application Support Group Head
45. Arif Jatmoko IT Audit Group Head
46. Gatot Prasetyo IT Operations Group Head
47. M. Misbahul Munir IT Strategic Planning Group Head
48. Netty Susanty Legal Group Head
49. Kemas Erwan Husainy Marketing Communication Group Head
50. Joni Haryanto Micro Business Group Head
51. Banjaran Surya Indrastomo Chief Economist
52. Agustini Fitriah Operations Development Group Head
53. Khoirul Huda S Riyadi Pejabat Pelindungan Data Pribadi
54. Indriati Tri Handayani Policy & Procedure Group Head
55. Yuwono Procurement & Fixed Asset Group Head
56. Mahendra Nusanto S Executive Business Officer
57. Dede Sutisna Retail Collection, Restructuring & Recovery Group Head
58. Vita Andrianty Retail Deposit Solution Group Head
59. Agus Subekti Retail, Distribution & Digital Banking Audit Group Head
60. Wachjono Regional CEO
61. Syahrial Alrasyid Regional CEO
62. Ari Yusnairy Muslim Regional CEO
63. Gunawan Arief Hartoyo Regional CEO
64. Ricky Rikardo Mulyadi Regional CEO
65. Adjat Djatnika Basarah Regional CEO
66. Fitria Ekayani Regional CEO
67. Ficko Hardowiseto Regional CEO
68. Jajang Abdul Karim Regional CEO
69. Sukma Dwie Priardi Regional CEO
70. Sylvia Azis Senior Human Capital Business Partner 1 Head
71. Sufitri Devi Senior Human Capital Business Partner 2 Head
72. Arjuka Senior Operational Risk Head Corporate Center
73. Yasrul Senior Operational Risk Head Distribution
74. Ika Kartika Johan Senior Operational Risk Head IT
75. Zulaicha Senior Operational Risk Head Wholesale
76. Deden Durachman SME & Micro Risk Group Head
77. Risqi Widayat SME Business Group Head
78. Diaz Hartadi Strategic Planning & Performance Management Group Head
79. Dickman Maulana Transaction Banking Retail Group Head
80. Fajar Ari Setiawan Transaction Banking Wholesale Group Head
81. Kemal Aditya Treasury & Global Market Group Head
82. Asri Natanegeri Wealth Management Group Head
83. Movianto Wholesale & Corporate Center Audit Group Head
84. Kurniawan Eko Budi P. Wholesale Collection, Restructuring & Recovery Group Head
85. Astridiana Sjamanti Executive Business Officer
86. Cera Wirastuti Executive Business Officer
87. Ferry Hendrawan Executive Business Officer
88. Yoana Irawati Executive Business Officer
PT Bank Syariah Indonesia Tbk
134 2024 Annual Report
Page 137
Profile
of Employee
Number of Employees by Gender
Table of Number of Employees by Gender (in person)
Gender 2024 2023
Male 10,168 10,542
Female 7,066 7,367
Total 17,234 17,909
Number of Employees by Position Level
Table of Number of Employees by Position Level (in person)
2024 2023
Position
Job Position
Level
Male Female Total Male Female Total
Group Head, Regional Head, Project
N2 69 26 95 75 21 96
Manager
Dean, Area Manager, Dept Head,
N3 371 112 483 352 103 455
Manager
Manager, Team Leader & Branch
N4 1,785 578 2,363 1,702 538 578
Manager, Sec, Head
Relationship Officer, Branch Manager
N5 3,587 2,189 5,776 3,679 2,148 5,827
(Cash Outlet Manager), Officer, ODP
N6 Staff/Executor/Basic Employee 4,356 4,161 8,517 4,734 4,557 9,291
Total 10,168 7,066 17,234 10,542 7,367 16.247
Number of Employees by Age Range
Table of Number of Employees by Age Range (in person)
2024 2023
Age range
Male Female Total Male Female Total
18-25 Years 137 221 358 145 285 430
26-35 Years 3,722 3,870 7,592 4,407 4,483 8,890
36-45 Years 5,077 2,578 7,655 4,867 2,259 7,126
Above 45 Years 1,232 397 1,629 1,123 340 1,463
Total 10,168 7,066 17,234 10,542 7,367 17,909
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COMPANY
PROFILE
Number of Employees by Education Level
Table of Number of Employees By Education Level (in person)
2024 2023
Level of Education
Male Female Total Male Female Total
Senior High School 25 4 29 30 6 36
Diploma 829 743 1572 910 810 1,720
Bachelor 8,610 5,993 14,603 8,943 6,257 15,200
Master 693 323 1,016 652 291 943
Doctor 11 3 14 7 3 10
Total 10,168 7,066 17,234 10,542 7,367 17,909
Number of Employees by Employment Status
Table of Number of Employees by Employment Status (in person)
2024 2023
Employee Status
Male Female Total Male Female Total
Permanent employee and Contract employees 10,168 7,066 17,234 10,220 7,025 17,245
Outsourcing 5,749 994 6,743 5,723 1,243 6,966
Total 15,917 8,060 23,977 15,943 8,268 24,211
PT Bank Syariah Indonesia Tbk
136 2024 Annual Report
Page 139
Shareholders
Composition
List of Shareholders
Table of List of Shareholders as of January 1, 2024
Nominal Value of Rp500 per Share
Shareholders Ownership (%)
Number of Shares (sheets) Nominal (IDR)
AUTHORIZED CAPITAL 80,000,000,000 40,000,000,000,000
Series A Dwiwarna Shares
Republic of Indonesia 1 500 0.00
Series B Shares
PT Bank Mandiri (Persero) Tbk 23,740,608,436 11,870,304,218,000 51.47
PT Bank Negara Indonesia (Persero) Tbk 10,720,230,418 5,360,115,209,000 23.24
PT Bank Rakyat Indonesia (Persero) Tbk 7,092,761,655 3,546,380,827,500 15.38
Public 4,575,659,628 2,287,829,814,000 9.91
ISSUED AND PAID-UP CAPITAL 46,129,260,138 23,064,630,069,000 100
SHARES IN PORTEPEL 33,870,739,862 16,935,369,931,000
Table of Shareholders List as of December 31, 2024
Nominal Value of Rp500 per Share
Shareholders Ownership (%)
Number of Shares (sheets) Nominal (IDR)
AUTHORIZED CAPITAL 80,000,000,000 40,000,000,000,000
Series A Dwiwarna Shares
Republic of Indonesia 1 500 0.00
Series B Shares
PT Bank Mandiri (Persero) Tbk 23,740,608,436 11,870,304,218,000 51.47
PT Bank Negara Indonesia (Persero) Tbk 10,720,230,418 5,360,115,209,000 23.24
PT Bank Rakyat Indonesia (Persero) Tbk 7,092,761,655 3,546,380,827,500 15.38
Public 4,575,659,628 2,287,829,814,000 9.91
ISSUED AND PAID-UP CAPITAL 46,129,260,138 23,064,630,069,000 100
SHARES IN PORTEPEL 33,870,739,862 16,935,369,931,000
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Shareholders Composition by Ownership Status
Shareholder Composition Table Based on Ownership Status as of January 1, 2024
Shareholders Number of Shareholders Number of Shares Ownership (%)
National
Republic of Indonesia 1 1 0.00000
Limited Liability Company 114 30,928,721,497 67.04795
Pension Fund 61 454,391,398 0.98504
Foundation 18 230,506,592 0.49970
Mutual Fund 173 519,349,956 1.12586
Insurance 134 537,830,296 1.16592
Cooperative 7 108,100 0.00023
Indonesian Individual 127,848 1,143,688,011 2.47931
Bank 3 10,725,230,507 23.25038
Sub Total 128,359 44,539,826,358 96.55439
Foreign
Foreign Business Entity 154 1,587,923,649 3.44233
Foreign Individual 98 1,510,131 0.00327
Sub Total 252 1,589,433,780 3.44561
TOTAL 128,611 46,129,260,138 100.00%
Shareholder Composition Table Based on Ownership Status as of December 31, 2024
Shareholders Number of Shareholders Number of Shares Ownership (%)
National
Republic of Indonesia 1 1 0.00000%
Limited Liability Company 112 95,351,406 0.20670%
Pension Fund 61 454,391,398 0.98504%
Foundation 18 230,506,592 0.49970%
Mutual Fund 173 519,349,956 1.12586%
Insurance 134 537,830,296 1.16592%
Cooperative 7 108,100 0.00023%
Indonesian Individual 127,848 1,143,688,011 2.47931%
Bank 5 41,558,600,598 90.09163%
Sub Total 128,359 44,539,826,358 96.55439%
Foreign
Foreign Business Entity 154 1,587,923,649 3.44233%
Foreign Individual 98 1,510,131 0.00327%
Sub Total 252 1,589,433,780 3.44561%
TOTAL 128,611 46,129,260,138 100.00000%
PT Bank Syariah Indonesia Tbk
138 2024 Annual Report
Page 141
Composition of the 20 Largest Shareholders
Table of Composition of 20 Largest BSI Shareholders as of January 1, 2024
Number of Shares
No. Investor Name Status Ownership (%)
(Sheets)
1. PT BANK MANDIRI (PERSERO), Tbk Limited Company 23,740,608,436 51.4654004
2. PT BNI (PERSERO) TBK-DIVISI PPA Limited Company 10,720,230,418 23.2395455
3. PT BANK RAKYAT INDONESIA (PERSERO) TBK Limited Company 7,092,761,655 15.3758409
4. DPLK BANK RAKYAT INDONESIA - SAHAM SYARIAH Pension Fund 322,783,500 0.6997370
5. CITIBANK NEW YORK S/A GOVERNMENT OF NORWAY - 15 Foreign Business Entity 194,799,995 0.4222916
6. YAYASAN KESEJAHTERAAN PEKERJA BRI Foundation 165,172,842 0.3580652
7. JPMCB NA RE-EMERGING MARKETS GROWTH FUNDINC Foreign Business Entity 164,597,500 0.3568180
8. JPMCB NA RE-EMERGING MARKETS EQUITY FUND Foreign Business Entity 150,182,500 0.3255688
9. STATE STREET BANK-SMALLCAP WORLD FUND INC. Foreign Business Entity 109,635,200 0.2376695
10. PT. PRUDENTIAL LIFE ASSURANCE - REF Insurance 103,463,446 0.2242903
11. JP MORGAN SECURITIES PLC Foreign Business Entity 62,472,100 0.1354284
12. YAYASAN KESEJAHTERAAN PEKERJA BRI - PROSPENS 3 Foundation 56,039,500 0.1214836
13. REKSA DANA SUCORINVEST EQUITY FUND Mutual Funds 55,627,000 0.1205894
JPMSE LUX RE UCITS CLT RE-CAPITAL GROUP EMERGING Foreign Business
14. 55,274,100 0.1198244
MARKETS GROWTH FUND (LUX) Entities
BNYMSANV RE BNYMIL RE BKRK FRONTIERS INVTRUST Foreign Business
15. 54,925,300 0.1190682
PLC-2039846679 Entities
Foreign Business
16. JPMCB NA RE-JPMORGAN ASEAN FUND 54,336,400 0.1177916
Entities
17. REKSA DANA ASHMORE SAHAM SEJAHTERA NUSANTARA Mutual Funds 51,412,221 0.1114525
18. SUWANTARA GOTAMA Indonesian Individuals 45,500,000 0.0986359
Foreign Business
19. JPMSE LUX RE UCITS CLT RE-JPMORGAN FUNDS 45,000,900 0.0975539
Entities
BBH LUXEMBOURG S/A REDWHEEL FUNDS - REDWHEEL Foreign Business
20. 44,962,700 0.0974711
NEXT GENERATION EMERGING MARKETS EQ Entities
Table of Composition of 20 Largest BSI Shareholders as of December 31, 2024
Number of Shares
No. Investor Name Status Ownership (%)
(Sheets)
1. BANK MANDIRI (PERSERO) TBK, PT Limited Company 23,740,608,436 51.4654004
2. PT BNI (PERSERO) TBK-DIVISI PPA Limited Company 10,720,230,418 23.2395455
3. BANK RAKYAT INDONESIA (PERSERO) TBK, PT Limited Company 7,092,761,655 15.3758409
4. DPLK BANK RAKYAT INDONESIA - SAHAM SYARIAH Pension Fund 222,755,500 0.4828942
CITIBANK NEW YORK S/A GOVERNMENT OF NORWAY -
5. Foreign Business Entity 165,439,095 0.3586424
15
6. JPMCB NA RE-EMERGING MARKETS EQUITY FUND Foreign Business Entity 127,432,800 0.2762516
7. JPMCB NA RE-EMERGING MARKETS GROWTH FUNDINC Foreign Business Entity 123,109,247 0.2668789
8. YAYASAN KESEJAHTERAAN PEKERJA BRI Foundation 120,921,942 0.2621372
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Number of Shares
No. Investor Name Status Ownership (%)
(Sheets)
9. SSB HG22 SMALLCAP WORLD FUND INC. -2183964820 Foreign Business Entity 109,635,200 0.2376695
10. PT. PRUDENTIAL LIFE ASSURANCE - REF Insurance 106,346,346 0.2305399
11. SUWANTARA GOTAMA Indonesian Individual 105,000,000 0.2276213
BBH LUXEMBOURG S/A REDWHEEL FUNDS - REDWHEEL
12. Foreign Business Entity 93,847,600 0.2034448
NEXT GENERATION EMERGING MARKETS EQ
SSB SBGL SWEDBANK ROBUR GLOBAL EMERGING
13. Foreign Business Entity 80,000,000 0.1734257
MARKETS -2183965441
14. JP MORGAN SECURITIES PLC Foreign Business Entity 64,810,200 0.1404969
CITIBANK SINGAPORE S/A ART A/C PUBLIC ASIA ITTIKAL
15. Foreign Business Entity 62,606,600 0.1357199
FUND
JPMCB NA RE-VANGUARD TOTAL INTERNATIONAL
16. Foreign Business Entity 57,726,023 0.1251397
STOCK INDEX FUND
17. YAYASAN KESEJAHTERAAN PEKERJA BRI - PROSPENS 3 Foundation 54,076,600 0.1172284
JPMCB NA RE - VANGUARD EMERGING MARKETS STOCK
18. Foreign Business Entity 53,769,690 0.1165631
INDEX FUND
19. REKSA DANA SUCORINVEST EQUITY FUND Mutual Fund 51,560,800 0.1117746
20. CITIBANK HONG KONG S/A KIA -FUND 208 Foreign Business Entity 51,324,700 0.1112628
Composition of Shareholders With 5% or More Ownership
Table of Shareholders with 5% or More Ownership per January 1, 2024
Shareholders Number of Shares (sheets) Ownership (%)
PT Bank Mandiri (Persero) Tbk 23,740,608,436 51.47
PT Bank Negara Indonesia (Persero) Tbk 10,720,230,418 23.24
PT Bank Rakyat Indonesia (Persero) Tbk 7,092,761,655 15.38
Total 41,553,600,509 90.09
Table of Shareholders with 5% or More Ownership per December 31, 2024
Shareholders Number of Shares (sheets) Ownership (%)
PT Bank Mandiri (Persero) Tbk 23,740,608,436 51.47
PT Bank Negara Indonesia (Persero) Tbk 10,720,230,418 23.24
PT Bank Rakyat Indonesia (Persero) Tbk 7,092,761,655 15.38
Total 41,553,600,509 90.09
PT Bank Syariah Indonesia Tbk
140 2024 Annual Report
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Composition of Public Shareholders With Less Than 5% Ownership
Table of Public Shareholder Groups with Less Than 5% Ownership per January 1, 2024
Shareholders Number of Shareholders Number of Shares (Sheets) Ownership (%)
National
Republic of Indonesia 1 1 0.00000
Limited Liability Company 114 30,928,721,497 67.04795
Pension Fund 61 454,391,398 0.98504
Foundation 18 230,506,592 0.49970
Mutual Fund 173 519,349,956 1.12586
Insurance 134 537,830,296 1.16592
Cooperative 7 108,100 0.00023
Indonesian Individual 127,848 1,143,688,011 2.47931
Bank 3 10,725,230,507 23.25038
Sub Total 128,359 44,539,826,358 96.55439
Foreign
Foreign Business Entity 154 1,587,923,649 3.44233
Foreign Individual 98 1,510,131 0.00327
Sub Total 252 1,589,433,780 3.44561
TOTAL 128,611 46,129,260,138 100.00%
Table of Public Shareholders Composition Holding Less Than 5% per December 31, 2024
Shareholders Number of Shareholders Number of Shares (Sheets) Ownership (%)
National
Republic of Indonesia 1 1 0.00000
Limited Liability Company 105 13,202,748 0.02862
Pension Fund 69 417,970,398 0.90609
Foundation 16 184,489,885 0.39994
Mutual Fund 183 482,446,859 1.04586
Insurance 151 444,061,001 0.96264
Cooperative 9 399,300 0.00087
Indonesian Individual 119,208 903,265,377 1.95812
Bank 6 41,558,600,698 90.09163
Sub Total 119,748 44,004,436,267 95.39376
Asing
Foreign Business Entity 245 2,122,440,594 4.60107
Foreign Individual 98 2,383,277 0.00517
Sub Total 343 2,124,823,871 4.60624
TOTAL 120,091 46,129,260,138 100.00000%
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Share Ownership by the Board of Commissioners and Board of Directors
Table of Share Ownership by the Board of Commissioners and Board of Directors of BSI per January 1, 2024
No. Name Position Number of Shares Ownership (%)
BOARD OF DIRECTORS
1. Hery Gunardi President director 2,210,600 0.005
2. Bob Tyasika Ananta Vice President Director 548,400 0.001
3. Ngatari* Director of Retail Banking 18,621,200 0.040
4. Tribuana Tunggadewi Director of Compliance & Human Capital 1,726,600 0.004
5. Anton Sukarna Director of Sales & Distribution 1,726,600 0.004
6. Ade Cahyo Nugroho Director of Finance & Strategy 1,726,600 0.004
7. Zaidan Novari Director of Wholesale Transaction Banking 517,900 0.001
8. Moh. Adib* Director of Treasury & International Banking 527,400 0.001
9. Saladin Dharmanugraha Effendi Director of Information Technology - -
10. Grandhis Helmi Harumansyah Director of Risk Management - -
BOARD OF COMMISSIONERS
President Commissioner concurrently
1. Muliaman Dharmansyah Hadad - -
Independent
Deputy President Commissioner concurrently
2. Adiwarman Azwar Karim - -
Independent
3. Masduki Baidlowi Commissioner 822,700 0.002
4. Suyanto Commissioner 822,700 0.002
5. Abu Rokhmad Commissioner - -
6. Imam Budi Sarjito* Commissioner 822,700 0.002
7. Sutanto* Commissioner 1,010,100 0.002
8. Komaruddin Hidayat Independent Commissioner - -
9. Mohamad Nasir Independent Commissioner - -
TOTAL 31,083,500 0.028
*Ceased to hold office since May 17, 2024
Table of Share Ownership by the Board of Commissioners and Board of Directors of BSI per December 31, 2024
No. Name Position Number of Shares Ownership (%)
DIREKSI
1. Hery Gunardi President director 3,354,400 0.007
2. Bob Tyasika Ananta Vice President Director 1,134,400 0.002
3. Tribuana Tunggadewi Director of Compliance & Human Capital 2,280,100 0.005
4. Anton Sukarna Director of Sales & Distribution 2,280,100 0.005
5. Ade Cahyo Nugroho Director of Finance & Strategy 2,280,100 0.005
6. Zaidan Novari Wholesale Transaction Banking 1,071,400 0.002
7. Saladin Dharmanugraha Effendi Director of Information Technology 343,100 0.001
8. Grandhis Helmi Harumansyah Director of Risk Management 343,100 0.001
9. Ari Rizaldi Director of Treasury & International Banking 13,400 0.000
10. Harry Gusti Utama Director of Retail Banking - -
PT Bank Syariah Indonesia Tbk
142 2024 Annual Report
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No. Name Position Number of Shares Ownership (%)
BOARD OF COMMISSIONERS
President Commissioner concurrently
1. Muliaman Dharmansyah Hadad - -
Independent
Deputy President Commissioner concurrently
2. Adiwarman Azwar Karim - -
Independent
3. Masduki Baidlowi Commissioner 1,086,400 0.002
4. Suyanto Commissioner 1,086,400 0.002
5. Abu Rokhmad Commissioner 163,500 0.000
6. Fauzi Commissioner 115,000 0.000
7. Nazaruddin Commissioner - -
8. Komaruddin Hidayat Independent Commissioner - -
9. Mohamad Nasir Independent Commissioner - -
10. Felicitas Tallulembang Independent Commissioner - -
TOTAL 15,551,400 0.032
Until December 2024, there is no indirect share ownership by the Bank's Board of Commissioners and Board of Directors .
Share Ownership by Senior Management
Until December 2024, there is no direct or indirect share ownership by the Bank's Senior Management.
Shareholders Classification
Table of BSI Shareholder Classification per December 31, 2024
Share Ownership Number of Shareholders Number of Shares (Sheets) Ownership (%)
Local Institution 511 43,396,138,347 94.07508%
Foreign Institution 154 1,587,923,649 3.44233%
Local Individual 127,848 1,143,688,011 2.47931%
Foreign Individual 98 1,510,131 0.00327%
Total 128,611 46,129,260,138 100.00000%
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Major
and Controlling Shareholders
The Company has 2 (two) classifications of shares, namely Series A Dwiwarna Shares and Series B Shares. Series A Dwiwarna Shares
totaling 1 (one) share is owned by the Republic of Indonesia (represented by the Ministry of SOEs) and Series B Shares which are
common shares owned by other shareholders.
PT Bank Mandiri (Persero) Tbk
(51.47%)
The majority Series B shareholding of the Bank is held by PT Bank Mandiri (Persero) Tbk, with a share ownership of 51.47%. Accordingly,
the Bank’s Main and Controlling Shareholder is PT Bank Mandiri (Persero) Tbk, and there are no indirect Main and Controlling
Shareholders.
List of Subsidiaries, Associates
and Joint Venture Companies
Until December 31, 2023, BSI does not have any subsidiaries, ownership; description of the business activities of subsidiaries,
associates, or joint venture companies. Therefore, there is no associates, and joint venture companies; and the operational
available information regarding: the names of subsidiaries, status of subsidiaries and/or associates (whether they are
associates, and joint venture companies; percentage of share operational or not)
PT Bank Syariah Indonesia Tbk
144 2024 Annual Report
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Corporate Group
Structure
REPUBLIC OF INDONESIA
SERIES A
SERIES B SHARES
DWIWARNA SHARES
REPUBLIC OF PT Bank Mandiri PT Bank Negara Indonesia PT Bank Rakyat Indonesia
INDONESIA (Persero) Tbk (Persero) Tbk (Persero) Tbk
1 Share 51,47% 23,24% 15,28%
Until December 31, 2024, BSI does not have any Subsidiaries, Associates, Joint Ventures, or Special Purpose Vehicles (SPVs).
Banking Group
Information
Banking Group Structure
The Bank's group structure has been presented in the subsection 'Corporate Group Structure'.
Structure of Management Shareholders Acting on
Interconnections Within the Banking Behalf of Other Shareholders
Group
There are no shareholders acting on behalf of other shareholders.
Bank BSI is a subsidiary of PT Bank Mandiri (Persero) Tbk. As
of December 31, 2024, Bank BSI does not have any Board of
Directors members who are assigned employees from Bank
Mandiri.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Chronology
of Share Issuance
Chronology of BSI Share Issuance/Listing
Nominal Value
No. Period Information Share
(Rp)
1. Before IPO - - 500
Based on the GMS dated March 2, 2018, capital additions have been made in
the form of:
• Additional capital deposit of Rp 1 trillion.
2. 2018 - 500
• The capitalization of retained earnings amounted to Rp 567,381,449. The
additional capital resulted in additional parent shares amounting to Rp
1,567,381,449
3. 2018 Initial Public Offering - 500
4. 2020 MESOP Stock Exercise - 534
5. 2021 Merger – Bank BRI Syariah Tbk., Bank Syariah Mandiri, and Bank BNI Syariah - 500
6. 2021 Exercise MESOP shares - 500
7. 2021 Exercise MESOP shares - 500
Series B
8. 2022 Capital Increase through Preemptive Rights (Rights Issue) 500
Common Shares
Chronology of Issuance
and/or Listing of Other Securities
BSI Sukuk Table
Amount of
Description Issue Date Tenor Currency
Sukuk
Subordinated Mudharabah Sukuk I Year 2016 of PT Bank November 16,
7 Years IDR 1 Trillion
Syariah Indonesia Tbk (formerly PT Bank BRIsyariah Tbk) 2016
Subordinated Mudharabah Sukuk Year 2016 of PT Bank
December 22, 2016 7 Years IDR 375 Billion
Syariah Indonesia Tbk (formerly PT Bank Syariah Mandiri)
Long-Term Muqayadah Mudharabah Sukuk Issued Without
December 26, 2023 12 Years IDR 3.7 Billion
Public Offering I PT Bank BSI Tbk Year 2023 Phase I
Medium-Term Subordinated Mudharabah Sukuk of PT
December 15, 2023 5 Years IDR 200 Billion
Bank Syariah Indonesia Tbk Year 2023
PT Bank Syariah Indonesia Tbk
146 2024 Annual Report
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Name of the Exchange Where the Company's Shares Are Listed
All BSI Bank shares have been listed on the Indonesian Stock Exchange.
Issued and Paid-up Capital
Number of Shares
Offer Price (Rp)
Issued (sheets) Number of Shares Total Nominal Value Total Offer Price
(sheets) (IDR) (IDR)
- - 3,958,000,000 1,979,000,000,000 -
- 3,134,762,898 7,092,762,898 3,546,381,449,000 -
510 2,623,350,600 9,716,113,498 4,858,056,749,000 1,337,908,806,000
533 184,395,200 9,900,508,698 4,950,254,349,000 98,282,641,600
- 31,130,700,245 41,031,208,943 20,515,604,471,500 -
533 97,659,800 41,128,868,743 20,564,434,371,500 52,052,673,400
533 438,600 41,129,307,343 20,564,653,671,500 233,773,800
1,000 4,999,952,795 46,129,260,138 23,064,630,069,000 4,999,952,795,000
Rating
Due date Profit sharing Payment Status
2024 2023
A+ (idn)
(PT Fitch
November 16, 2023 9.5% Paid Off -
Ratings
indonesia)
AA (sy)
December 22, 2023 10% Paid Off - id
(PEFINDO)
December 26, 2035 0.55% Not yet paid off - -
AA (sy) AA (sy)
December 15, 2028 7.90% Not yet paid off id id
(PEFINDO) (PEFINDO)
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Amount of
Description Issue Date Tenor Currency
Sukuk
Long-Term Muqayadah Mudharabah Sukuk Issued Without
March 26, 2024 12 Years IDR 7.76 Billion
Public Offering I PT Bank BSI Tbk Year 2023 Phase II
370 days
Sustainability-Based Mudharabah Sukuk Sustainable I
June 14, 2024 2 years IDR 3 Trillion
Bank BSI Phase I Year 2024
3 years
Long-Term Muqayadah Mudharabah Sukuk Issued Without
December 20, 2024 12 Years IDR 3.97 Billion
Public Offering I PT Bank BSI Tbk Year 2024 Phase III
Until December 31, 2024, BSI has not issued any other securities; therefore, there is no information on the chronology of issuance and/
or listing of other securities.
Information on the Use of Public Accounting (AP)
and Public Accounting Firm (KAP) Services
Name of
Rintis, Jumadi, Rianto & Partners’ Accounting Office
Public Accounting Firm
Association Network PwC
Financial Accounting
Gedung WTC 3, Jl Jend. Sudirman Kav. 29-31, Lantai 34, 36-43, Jakarta 12920
Firm Address
AP Name Lucy Luciana Suhenda
Financial Accounting Firm
4th Period
Assignment Period
AP Assignment Period 1st Period
Audit Services Audit Fee
Financial Report Audit IDR5.950.000.000
Non-Audit Services Non-Audit Fee
1. Default Letter & AUP Payment related to the issuance of Sustainability Sukuk 1. 3,500,000,000
2. AUP PSA 62 31 December 2024 2. 100,000,000
3. AUP Performance Evaluation Results Report 31 December 2024 3. 100,000,000
4. Custodian AUP December 31, 2024 4. 99,000,000
PT Bank Syariah Indonesia Tbk
148 2024 Annual Report
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Rating
Due date Profit sharing Payment Status
2024 2023
June 26, 2036 0.55% Not yet paid off - -
June 24, 2025 6.65%
June 14, 2026 6.70% Not yet paid off AAA (Pefindo)
Id
-
June 14, 2027 6.80%
December 26, 2036 0.55% Not yet paid off - -
Institutions
and/or Supporting Professions
PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia Tower 1
Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190 Indonesia
Telp : (021) 5150515
Faks : (021) 5254153
Website : www.idx.co.id
CAPITAL MARKET Services Provided: Annual Recording Services
INSTITUTIONS PT Kustodian Sentral Efek Indonesia
Gedung Bursa Efek Indonesia Tower 1 lt.5
Jl Jend. Sudirman Kav 52-53 Jakarta 12190 Indonesia
Telp : (021)5152855
Faks : (021)52991199
Website : www.ksei.co.id
Services Provided: Securities Administration Management (Shares and Sukuk)
PT Datindo Entrycom
Jl. Hayam Wuruk No. 28, Lantai 2, Jakarta 10120
Telp : (021)3508077
SECURITIES
Faks : (021)3508078
ADMINISTRATION BUREAU Website : www.datindo.com
Services Provided: Stock Administration Services
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Ashoya Ratam, S.H., M.Kn.
Jl. Suryo No 54,
NOTARY PUBLIC Kebayoran Baru, Jakarta 12180
Telp : (021)-29236060
Faks : (021)-29236070
PT Fitch Ratings Indonesia
Prudential Tower Lantai 20,
Jl. Jend. Sudirman Kav. 79 Jakarta 12910
Telp : (021) 57957755
Faks : (021) 57957750
Website : www.fitchratings.co.id
Services Provided: Company Ratings
CORPORATE RATING AGENCY PT Pemeringkat Efek Indonesia (PEFINDO)
Panin Tower - Senayan City, Lantai 17,
Jl. Asia Afrika Lot. 19 Jakarta 10270
Indonesia
Telp : (021) 72782380
Faks : (021) 72782370
Website : www.pefindo.com
Services Provided: Company Ratings
Assegaf Hamzah & Partners
Capital Place Level 36 & 37
Jl. Jend. Gatot Subroto Kav. 18, Jakarta Selatan - 12710
Telp : (021) 25557800
Hadiputranto Hadinoto & Partners (HHP Law Firm)
Pacific Century Place Level 35, Sudirman Central Bussiness District Lot 10
Jl. Jend. Sudirman Kav 52 - 53, Jakarta Selatan - 12190
Telp : (021) 29608888
Hotman Paris & Partners
The Kensington Commercial Blok A12
Jl. Bulevard Raya, Kelapa Gading Permai, Jakarta Utara
Karimsyah
Alamanda Tower, Level 27
LEGAL CONSULTANT Jl. TB. Simatupang Kav.23-24, Jakarta Selatan, 12340
Dewan Syam & Partners Law Firm
Jl. Cempaka Putih Raya No. 13A, Cempaka Putih Barat, Cempaka Putih, Jakarta Pusat 10520
James Purba & Partners
Wisma Nugra Santana, 8 Floor, Suite 1205
Jl. Jend. Sudirman, Kav. 7 - 8, Jakarta Pusat - 10220
Telp : (021) 570 3844
SSF Law Firm and Partners
Gedung Arva Lantai 3
Jl. Cikini Raya No. 60, Jakarta Pusat 10330
Telp : (021) 3905930
Suhendra & Partners
Jl. Pintu Air V No. 53 G, Kel. Pasar Baru, Kec. Sawah Besar, Jakarta Pusat - 10710
Telp : 08111573888
PT Bank Negara Indonesia (Persero) Tbk
Gedung Grha BNI
Jl. Jenderal Sudirman Kav. 1, Jakarta Pusat 10220
Telp : (021) 2511946
TRUSTEE Faks : (021) 2511214
PT Bank Tabungan Negara Indonesia (Persero) Tbk
Menara 2 BTN
Jl. H. R. Rasuna Said No. 1, Jakarta Selatan 12980
Telp : (021) 29069999
PT Bank Syariah Indonesia Tbk
150 2024 Annual Report
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Awards
and Certifications
Awards
April 25, 2024 May 17, 2024 May 23, 2024
Islamic Finance Mata Lokal Islamic Global
News (IFN) 2024 Award Finance 2024
Predicate Predicate Predicate
Best Islamic Bank in Indonesia Best CSR Communications Best Islamic Wealth Manager - Indonesia
Giver Giver Giver
IFN Tribun The Digital Banker
May 23, 2024 June 13, 2024 July 9, 2024
Islamic Global Bisnis Indonesia 14th Institutional Investor Corporate
Finance 2024 Awards 2024 Awards 2024
Predicate Predicate Predicate
Best New Islamic Wealth Best Bank Sharia Best Islamic
Management Product of the Year in Indonesia 2024 Finance Awards 2024
Giver Giver Giver
The Digital Banker Bisnis Indonesia Alpha Southeast Asia
July 9, 2024
14th Institutional Investor Corporate
Awards 2024
Predicate
Best Islamic Wealth Management Bank In
Indonesia
Giver
Alpha Southeast Asia
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
July 24, 2024 August 7, 2024 August 22, 2024
IDX Channel Anugerah Katadata Green Gerakan Nasional Cakap Keuangan
ESG 2024 Initiative Awards 2024 (GENCARKAN)
Predicate Predicate Predicate
Major Award in the Financial Katadata Green Best KEJAR Implementation Bank
and Investment Sector Initiative Awards 2024 in the Sharia Commercial Bank Category
Giver Giver Giver
IDX Channel Katadata OJK
September 3, 2024 September 12, 2024 September 17, 2024
7 Most Popular Euromoney Awards Global Islamic Finance
Brand of The Year fo Excellence 2024 Award 2024
Predicate Predicate Predicate
Syariah Banking Indonesia's GIFA Market Leadership Awards
Category Best Digital Bank 2024 (Perbankan Syariah)
Giver Giver Giver
Jawa Pos Euromoney GIFA
September 19, 2024 September 19, 2024 October 17, 2024
30 World’s Anugerah ESG Detikcom
Most Trustworthy Companies 2024 Republika 2024 Awards 2024
Predicate Predicate Predicate
Kategori Bank Versi Newsweek dari 66 Bank Dunia Best Practices in Regulation Compliance Syariah Bank Stock with the Highest Growth
Giver Giver Giver
Newsweek Republika Detikcom
PT Bank Syariah Indonesia Tbk
152 2024 Annual Report
Page 155
October 22, 2024 September 18, 2024 November 19, 2024
Top 20 Financial Institution & Bisnis Indonesia Indonesia Most
The Fiance Awards 2024 Financial Awards 2024 Reputable Companies
Predicate Predicate Predicate
Top 20 Financial The Most Efficient Bank State Owned Bank
Institution 2024 - Bank Syariah - Very Good
Giver Giver Giver
The Finance Bisnis Indonesia SWA
November 20, 2024 November 25, 2024 December 10, 2024
CNBC Indonesia Communication CGPI IDX Channel Anugerah
Strategist Awards Award 2024 Inovasi Indonesia 2024
Predicate Predicate Predicate
Corporate Communication The Most Trusted Company Major Award for External Relations
Strategist in Wealth Management Performance
Giver
Giver SWA Giver
CNBC IDX Channel
December 11, 2024 December 19, 2024 December 29, 2024
CNBC Indonesia Kumparan Bank Indonesia
Awards 2024 Award Award
Predicate Predicate Predicate
Best in Class Sharia Wealth Management Impact in Sharia Best Supporting Syariah Bank for Monetary Control
Giver Giver Giver
CNBC Kumparan Bank Indonesia
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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COMPANY
PROFILE
Certification
December 17, 2021 – December 16, 2024 December 22, 2022 – December 21, 2025 June 05, 2023 – June 04, 2023
SNI ISO 37001: ISO 37301: 2021 Compliance ISO 22301:2019 Business
2016 Management System Management System Continuity Management System
Certification recipient Certification recipient Certification recipient
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
Issued by Issued by Issued by
TUV Nord Chesna BSI
September 12, 2023 – September 11, 2026 October 1, 2023 – September 30, 2026 February 4, 2024 – Februari 3, 2027
ISO 9001: ISO 9001: ISO 9001:
2015 Quality Managemet System 2015 Quality Managemet System 2015 Quality Managemet System
Certification recipient Certification recipient Certification recipient
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
IT Operation Group Operations Development Group
Issued by Issued by Issued by
LRQA BSI BSI
March 24, 2024 – March 23, 2027
ISO/IEC 27001:2022
Information Security Management System
Certification recipient
PT Bank Syariah Indonesia Tbk
Issued by
BSI
PT Bank Syariah Indonesia Tbk
154 2024 Annual Report
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PT Bank Syariah Indonesia Tbk
2024 Annual Report
155
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COMPANY
PROFILE
Information
Available on Website
The information on the PT Bank Syariah Indonesia Tbk website complies with the provisions governed by
the Financial Services Authority Regulation No. 8/POJK.04/2015 concerning Issuer or Public Company
Websites, including:
General Information Information Corporate Corporate Social
for Issuers and Public for Governance Information Responsibility
Companies investors Information
Providing this information also demonstrates the principle of openness in corporate management, as outlined
in Law No. 14 of 2008, dated April 30, 2008, concerning the Openness of Public Information. The public can
access all of this information by visiting the website www.bankbsi.co.id:
PT Bank Syariah Indonesia Tbk
156 2024 Annual Report
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Menu on the Website
GENERAL INFORMATION www.bankbsi.co.id
Name, address, and contact of head office/representative www.bankbsi.co.id
A brief history of the company https://www.bankbsi.co.id/company-information/tentang-kami
Organizational structure https://www.bankbsi.co.id/company-information/tentang-kami
Ownership structure https://www.bankbsi.co.id/company-information/struktur-kepemilikan
Profile of Directors & Board of Commissioners: https://www.bankbsi.co.id/company-
information/direksi-dewan?corporateType=Dewan%20Direksi
Profile of the Board of Directors, Board of Commissioners, Committee Profile:
Committees and Corporate Secretary https://www.bankbsi.co.id/company-information/tata-kelola
Secretary Profile:
https://www.bankbsi.co.id/company-information/tata-kelola/sekretaris_perusahaan
Name and address: Public accountant, securities rater, trustee, securities
Name and address: Public accountant, securities rater, administration bureau:
trustee, securities administration bureau, Articles of https://www.bankbsi.co.id/company-information/profil-penunjang
Association documents Dokumen Anggaran Dasar:
https://www.bankbsi.co.id/company-information/tata-kelola/dokumen/anggaran_dasar
INFORMATION FOR INVESTORS https://ir.bankbsi.co.id/
Public offering prospectus https://ir.bankbsi.co.id/misc/Prospektus/Prospektus-Hijrah.pdf
Annual Report (5 years) https://ir.bankbsi.co.id/annual_reports.html
Financial report https://ir.bankbsi.co.id/financial_reports.html
Information on the General Meeting of Shareholders (GMS)
at least include the agenda items discussed at the GMS,
a summary of the minutes of the GMS, and information on
important dates, i.e., the date of the announcement of the https://ir.bankbsi.co.id/general_meeting.html
GMS, the date of the GMS invitation, the date of the GMS,
and the date the summary of the minutes of the GMS is
announced
Share Highlights https://ir.bankbsi.co.id/stock_chart_interactive.html
Bonds Highlights https://ir.bankbsi.co.id/bond_info.html
Dividend Information https://ir.bankbsi.co.id/dividend.html
Corporate Action Information https://ir.bankbsi.co.id/corporate_action.html
Material Fact Information https://ir.bankbsi.co.id/regulatory_filings.html
CORPORATE GOVERNANCE INFORMATION https://www.bankbsi.co.id/company-information/tata-kelola
https://www.bankbsi.co.id/company-information/tata-kelola/komite/nominasi&remunerasi
Charter of the Board of Commissioners, Board of Directors,
https://www.bankbsi.co.id/company-information/tata-kelola/komite/audit
Committees, and Internal Audit Unit
https://www.bankbsi.co.id/company-information/tata-kelola/komite/pemantau_resiko
Appointment/Dismissal, or vacancy of the Corporate
https://www.bankbsi.co.id/company-information/tata-kelola/sekretaris_perusahaan
Secretary and supporting information
Internal Audit Charter https://ir.bankbsi.co.id/misc/Piagam-Audit-Intern.pdf
Content of the Code of Conduct https://www.bankbsi.co.id/company-information/tata-kelola/dokumen/kode_etik
Appointment and dismissal of the Audit Committee https://www.bankbsi.co.id/company-information/tata-kelola/komite/audit
Description of the Nomination and Remuneration
https://www.bankbsi.co.id/company-information/tata-kelola/komite/
Procedure, if the Nomination and Remuneration Committee
nominasi&remunerasi
has not been established
https://www.bankbsi.co.id/company-information/tata-kelola/dokumen/kebijakan_
Risk Management Policy
management_resiko
https://www.bankbsi.co.id/company-information/tata-kelola/dokumen/whistle_
Mechanism Policy on Violations Reporting System
blowing_system
Anti-Corruption Policy https://www.bankbsi.co.id/company-information/tata-kelola/dokumen/kebijakan_anti_fraud
CORPORATE SOCIAL RESPONSIBILITY INFORMATION https://www.bankbsi.co.id/company-information/csr
Environmental https://www.bankbsi.co.id/company-information/csr
Employment, health, and safety practices https://www.bankbsi.co.id/company-information/csr
Social and Community Development https://www.bankbsi.co.id/company-information/csr
Product and/or Service Responsibilities and Supporting
https://www.bankbsi.co.id/company-information/csr
Information
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MANAGEMENT
DISCUSSION AND
ANALYSIS ON
PERFORMANCE
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158 2024 Annual Report
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04
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Overall, BSI delivered outstanding performance in 2024, surpassing targets in nearly
all key areas, including assets, financing, third-party funds, and net profit. This success
reflects BSI's solid strategy in driving sustainable growth, maintaining asset quality,
and enhancing operational efficiency. With these strong achievements, BSI remains
optimistic about strengthening its position in the Islamic banking industry and
navigating the challenges of 2025.
Economic
Review
Global Economic Analysis
Presenting at World Economic Outlook (WEO) in January In 2024, the Israeli-Palestinian geopolitical tension, escalating
2025, the International Monetary Fund (IMF) projected global into a conflict between several countries in the Middle
economic growth in 2024 at 3.2% year-on-year (yoy), which East, contributed in retaining global economic growth. The
slightly retarded than the previous year's growth of 3.3% yoy. conflict among oil-producing regions triggered volatility in the
The slowdown in global economic growth was particularly due commodity market, especially crude oil. In doing so, the price
to economic recovery in several countries, mainly in the Euro of Brent crude oil increased in October 2024 due to the shock
Area (EA) and Asia, which was against with initial forecasts. of the sentiment of geopolitical tensions escalation. However,
generally, commodity prices throughout 2024 continuously
Nonetheless, the United States (US) economy grew solidly, declined, which was in line with adequate supply amid relatively
mainly supported by firm domestic demand that was in line restrained demand. The relief of supply disruptions due to
with the relief of inflationary pressures. Meanwhile, economic the decreasing intensity of the Russia-Ukraine conflict also
growth in the EA seemed restrained, though inflation was on a supported the maintenance of commodity prices.
downward trend. The restrained EA economic growth was mainly
influenced by German’s low-economic growth due to weakening In accordance to these developments, global inflationary
manufacturing and export sectors, although consumption led pressures started to decline. Inflation was on a gradual downward
to a recovery trajectory. In line with the EA, China's economic trend, including in developed countries, such as the US and the
recovery was also hampered by the prolonged property crisis, EA. However, the risk of inflation required to be alerted for, as it
though a number of expansionary policies had been implemented was indicated by the increase in inflation that re-occurred in Q4
by the Chinese Government. The increase in China's net exports of 2024. The downward trend in inflation had been responded by
at the end of the year was unable to offset weak consumption and central banks in various countries by lowering their benchmark
consumer confidence. India also grew lower than expected as its interest rates. The European Central Bank (ECB) lowered down
industrial activity declined. In addition, Japan also experienced a its interest rates in June 2024, followed by the Fed, which
slowdown due to temporary supply disruptions. lowered its benchmark interest rate in September 2024. The Fed
fund rate (FFR) had fallen by 100 bps throughout 2024.
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The interest rate cut initially encouraged capital inflows to Low inflation accompanied by increasing uncertainty in the
Emerging Markets (EM). However, volatility and uncertainty in financial market had driven volatility in the Rupiah exchange
global financial markets increased again ahead of the US general rate. In this condition, domestic monetary policy maintained its
election, in which Trump won the election. This condition focus on pro-stability. Bank Indonesia (BI) responded by raising
prompted market concerns regarding protectionist policies in the BI rate by 25 bps in April 2024 to 6.25%. As global pressures
the US that could re-ignite the trade war and increase import loosened and the Rupiah exchange rate strengthened, Bank
tariffs, potentially increasing inflation rates again. This has an Indonesia lowered the BI rate in September 2024 by 25 bps to
impact on expectations of a more gradual FFR cut, encouraging 6.00%. However, the volatility of the Rupiah exchange rate had
capital reversal, and again weakening the exchange rates of increased due to geopolitical and global economic uncertainty
several countries. resulting from political developments in the US, so the focus of
monetary policy directed at strengthening the stability of the
On the other hand, the uncertainty caused by the escalation Rupiah exchange rate. The BI rate is maintained at 6.00% until the
of geopolitical tensions and various other events increases the end of the year. In addition, BI also continues to implement the
demand for safe haven assets, especially gold. This has an impact triple intervention policy to maintain the stability of the Rupiah
on the increase in gold prices quite significantly throughout exchange rate, including through optimization of Bank Indonesia
2024. Rupiah Securities (SRBI), Bank Indonesia Foreign Currency
Securities (SVBI), and Bank Indonesia Foreign Currency Sukuk
Source: World Economic Outlook International Monetary Fund, January 2025,
Bloomberg (SUVBI) to attract inflow in the secondary market.
Contrastingly, nonresidents (foreign investors) recorded their
inflows in the Government Securities (SBN) and stock markets.
National Economic Analysis Outflows occurred in the SBN market in Q1-2024 and in the
stock market in Q2-2024, while, in Q3-2024, both markets
Amidst the escalating pressure of global economic geopolitical experienced consistent inflows. However, the outflow trend in
tensions, the Indonesian economy showed resilience that grew both the stock and SBN markets re-occurred in Q4-2024, which
steadily in 2024, by 5.03% yoy. This growth was mainly driven by was in accordance with increasing global uncertainty due to US’
domestic demand, which was robust during the contraction of post-election political conditions.
net exports and in line with the decline in commodity prices and
Sources:
the global economic slowdown. Although domestic economic - Official Statistics News, Statistic Central Bureau, February 2025
growth was also slightly restrained due to the decline in external - QIV-Monetary Policy Review, Bank Indonesia, February 2025
demand, as reflected in the contraction of the manufacturing
Purchasing Managers' Index (PMI) from the beginning of Q3-
2024 to November 2024, consumer confidence and retail sales National Banking Industry Analysis
growth remained strong. Which was in accordance with the
resilience of domestic demand. The dynamics of monetary policy changes throughout 2024 also
affected the growth of national banking. Amidst pro-stability
Maintaining domestic demand was sustained by low and monetary policy with a 25 bps increase in the BI Rate in April
controlled inflation during 2024, so it supported people's 2024, the performance of the national banking industry was
purchasing power. The decline of the 2024 inflation was mainly resilient. This condition was supported by pro-growth macro-
driven by the relief of El Nino impact so that food supply was prudential policies and maintained performance from business
controlled. In addition, the adjustment of fuel prices (BBM) in actors amid uncertainty
line with the decline in world oil prices as well as the policy of
reducing airplane and train ticket prices, also contributed to the During 2024, the stability of the national banking sector was
decline in inflation. Moreover, the increase in global gold prices maintained amidst global and domestic economic dynamics.
pushed up domestic gold and jewelry prices, so it drove core Banking intermediation performance continuously recorded
inflation. positive growth with controlled risks. Banking Third Party Funds
(DPK) were recorded growing by 4.49% yoy to IDR8,998 trillion,
Domestic investment also supported economic growth. Fiscal with demand deposits rising by 3.34% yoy, savings increasing
discipline that was maintained amid additional programs in by 6.76% yoy, and deposits expanding by 3.52% yoy. Banking
the new government endorsed positive sentiment to attract liquidity remained adequate. It was reflected in the Liquid
investment. In addition, although external sector performance Assets/Non-Core Deposit (AL/NCD) ratio of 112.87% and Liquid
was relatively restrained, external resilience was maintained. Assets/Third Party Funds (AL/ DPK) of 25.59%, beyond the set
It was seen from the trade balance, which recorded a surplus threshold. In addition, the Liquidity Coverage Ratio (LCR) was
throughout the year and adequate foreign exchange reserves. recorded at 213.23%, indicating good liquidity resilience. The
availability of adequate liquidity supported the growth of bank
credit/financing. A number of BI macroprudential policies, such
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
as the Macroprudential Liquidity Incentive Policy (KLM), was Sharia banking liquidity was adequate, that was reflected in the
enhanced in 2024 to encourage loan/financing to priority sectors Liquid Assets/Non-Core Deposit (AL/NCD) ratio of 154.52% and
(including down-stream, housing, tourism, and the creative Liquid Assets/Third Party Funds (AL/DPK) of 32.09%, beyond
economy) and increase financial inclusion and the green financial the minimum limit. The Capital Adequacy Ratio (CAR) of sharia
economy. banking was recorded at 25.30%. Sharia banking profitability was
maintained with a Return on Assets (ROA) of 2.04%. Financing
As of December 2024, banking credit grew 10.30% yoy, reaching risk remained under control, with a gross Non-Performing
IDR7,995 trillion. Investment credit was the main driver with Financing (NPF) ratio of 2.12% and a net NPF of 0.79%. Sharia
a growth of 13.56% yoy, consumer credit raised 10.56% yoy, banking continuously adapted to affirm the sharia financial
and working capital credit developed 8.24% yoy. Credit quality ecosystem through various strategic policies.
remained under control, with a gross Non-Performing Loan
(NPL) ratio of 2.26% and a net NPL of 0.74%. Loan at Risk (LaR) To strengthen the competitiveness and development of sharia
showed improvement with a decline to 9.28%, which was lower banking, OJK had set five key focuses for the development of
than before the pandemic (9.93% in December 2019). Banking sharia banking for the 2024–2025 period. The focus included
profitability was also maintained, where Return on Assets (ROA) the consolidation of sharia banks, the establishment of the Sharia
reached 2.67%. Meanwhile, banking capital remained firm with a Financial Development Committee (KPKS), and the preparation
Capital Adequacy Ratio (CAR) of 26.69%, providing a sufficient of guidelines for product innovation, strengthening the role of
benchmark in dealing with global uncertainty. sharia banks in the sharia economic ecosystem, and increasing
the contribution of sharia banks in the development of MSMEs.
Source: Indonesian Banking Statistics, December 2024, Financial Services Authority
(OJK), February 2025 To support this strategy, OJK launched three new product
guidelines, which were designed to expand and strengthen
the sharia banking product portfolio. The guidelines included
Mudarabah Financing Products, Implementation of Sharia
Sharia Banking Industry Analysis Restricted Investment Accounts (SRIA) with the Mudharabah
Muqayyadah contract, and Implementation of Cash Waqf Linked
During 2024, sharia banking displayed positive growth. Total Deposits (CWLD). These guidelines were expected to encourage
sharia banking assets reached IDR980.29 trillion, growing 9.88% innovation, increase competitiveness, and strengthen the
yoy with a market share of 7.72% in December 2024. Sharia position of sharia banking in the national market.
financing also increased 9.92% yoy to IDR643.55 trillion, while
Source: Indonesian Banking Statistic, December 2024, Financial Services Authority
Third Party Funds (DPK) grew 10.09% yoy to IDR753.6 trillion. (OJK), February 2025
Analysis of BSI Position In the Banking Industry
The comparison of BSI's performance with the Islamic banking industry and the overall banking industry is presented as follows:
Table of Banking Industry, Islamic Banking Industry, and BSI Performance (in billion)
Banking Industry Sharia Banking Industry BSI
December December December December December December
Performance Growth Growth Growth
2024 2023 2024 2023 2024 2023
millions millions % millions millions % millions millions %
Assets 12,690,663 11,983,999 5.90% 980,295 892,163 9.88% 408,613 353,624 15.55%
Financing 7,994,621 7,248,059 10.30% 643,546 585,461 9.92% 278,481 240,316 15.88%
Funding 8,997,539 8,611,108 4.49% 753,599 684,519 10.09% 327,454 293,776 11.46%
Source:
- Indonesian Banking Statistic, December 2024, Financial Services Authority (OJK), February 2025 (analyzed)
- BSI Financial Statements as of December 2024 (analyzed)
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162 2024 Annual Report
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Chart of Banking Industry, Sharia Banking Industry, and BSI Performance Growth (In %)
18.00%
16.00% 15.55% 15.88%
14.00%
12.00% 11.46%
9.88% 10.30% 9.92% 10.09%
10.00%
8.00%
5.90%
6.00%
4.49%
4.00%
2.00%
0.00%
Asset Financing Funding/TPF
Banking Industry Sharia Banking Industry BSI
The performance of both Sharia Banking Industry and BSI 2. Financing
showed positive growth based on the financial statements as of The banking industry showed a financing growth of 10.30%,
December 2024 than financial statements as of December 2023. from IDR7,248,06 trillion in 2023 to IDR7,994,62 trillion
This data covered five key indicators, such as assets, financing, in 2024. The sharia banking industry recorded an increase
and funding, with a focus on annual growth (yoy). The sharia of 9.92%, from IDR585,46 trillion to IDR643,55 trillion,
banking industry experienced a significant increase, with asset indicating an increase in fund distribution by sharia banks,
growth of 9.88%, financing of 9.92%, and funding of 10.09%. although it was lower than conventional banks. BSI recorded
This increase reflected the increasing role of sharia banking in the highest financing growth, at 15.88%, from IDR240,32
the national economy. BSI recorded higher growth than the trillion to IDR278,48 trillion. It was more aggressive
average sharia banking industry, mainly in assets of 15.55%, expansion than the sharia banking industry, in general.
financing of 15.88%, and net profit, which soared at 22.83%. It 3. Funding
indicated success in expanding business, increasing operational The banking industry recorded a 4.49% growth in DPK, from
efficiency, and optimizing financial strategies. Overall, sharia IDR8,611.11 trillion to IDR8,997.54 trillion. Meanwhile, the
banking continuously grew with a positive trend, and BSI had sharia banking industry recorded an increase of 10.09%,
succeeded in strengthening its position as the market leader in from IDR684.52 trillion to IDR753.60 trillion, indicating
the Indonesian sharia banking industry. The following is a further a higher level of trust in sharia banks in raising funds. BSI
analysis based on the presented data. documented an 11.46% increase in DPK, from IDR293.78
1. Assets trillion to IDR327.45 trillion, representing strong liquidity
The banking industry recorded an asset growth of 5.90% from growth.
IDR11,983.99 trillion in December 2023 to IDR12,690.66
trillion in December 2024. Then, the sharia banking industry Overall, the national banking industry experienced positive
experienced an increase of 9.88%, from IDR892.16 trillion growth in 2024 with a soundness expansion rate. Sharia banking
to IDR980.30 trillion. This growth was higher than the grew more rapidly in several aspects, especially in fundraising
conventional banking industry. BSI recorded an asset growth and financing. BSI, the largest Sharia Bank in Indonesia, showed
of 15.55%, which was higher than the average sharia banking a more aggressive performance with higher growth than the
industry. It indicated a more aggressive performance in average sharia banking industry. The high increase in equity and
business expansion. net profit at BSI showed the success of the expansion strategy
and increased profitability.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Operational
Review
Bank Strategy
To encourage the development of business capabilities and To support the implementation of the 5 (five) strategic focuses,
achievements, the strategic focus implemented by BSI in 2024 BSI strengthened fundamental enablers, such as strengthening
was as follows: organizational management, stabilization and upgrading Core
1. Sustainable and Soundness Business Growth Banking, improving IT cybersecurity, strengthening network and
BSI continuously implemented strategies that had information security, developing and operating IT, collaborating
provided added value to the bank's performance, such as with third parties to meet the criteria for ensuring data security
managing financing growth in a sustainable and soundness and confidentiality, preparing Business Continuity Management
manner, by targeting segments that had good quality with (BCM) procedures, and implementing the principles of
optimal returns, such as consumers, pawnshops, and gold Environmental, Social, Governance, Risk and Compliance (ES-
installments. BSI also strengthened funding by increasing GRC) to support the Sustainable Development Goals (SDG).
payroll acquisitions, Wadiah savings, business savings, and
hajj savings as well as increasing fee-based income. In order to work on the potential of the global market, BSI
2. DPK Optimization and Liquidity Management established a Branch Office in Dubai. In addition, BSI planned
To maintain liquidity at an optimal level with maintained to open a network of overseas offices in Saudi Arabia with
profitability, BSI implemented a retail fund expansion the aim of optimizing the hajj and umrah business. As one of
strategy, especially in savings products, maintaining the the strategies for optimizing long-term liquidity, BSI issued
concentration of core depositors, and exploring other sustainable securities up to IDR10 trillion, which were issued
funding opportunities, such as Sukuk issuance. periodically according to the Bank's needs. Moreover, BSI
3. Ecosystem Penetration explored opportunities for inorganic growth, including through
BSI accelerated business growth by focusing on penetration integration with sharia business units, collaboration with third
in 6 (six) leading ecosystems, including household, education, parties, such as joint ventures, strategic partnerships, and equity
spiritual and charity, government spending, healthcare, and participation.
investment by offering products and services, which met
customer needs.
4. Digital and Transaction Banking Marketing Aspect
BSI continuously improved digitalization in the banking
business by increasing active mobile banking users, shifting Marketing Strategy
transactions from branches to electronic and digital channels,
and digitalizing business processes to accelerate customer Heading into its 4th (fourth) year of post-merger of the three
service SLAs and increase the Bank's fee-based income. largest sharia banks in Indonesia, such as Bank Syariah Mandiri,
In addition, BSI strived to implement a customer-centric BSI Syariah, and Bank BRI Syariah, Bank Syariah Indonesia (BSI)
organization by understanding customer profiles better so sharpens its presence to be the main choice of sharia bank for
that it can provide more comprehensive product and service Indonesian, having taking side by side with other commercial
solutions through strengthening data analytics, increasing banks. BSI's presence, which is easy to find both offline and online
digital adoption, and intensifying existing customers. as well as through promotional materials and advertisements,
5. Efficiency and Productivity Enhancement has made BSI increasingly well-known in the community.
BSI continued network arrangement, especially arrangement
of office networks that were overlapping, equal distribution Currently, BSI has launched a new superapp, such as Byond
of locations (coverage), and evaluation of low-performing by BSI, which provides convenience for customers in making
offices. To increase employee productivity, BSI redeployed transactions and using banking services. In 2024, BSI targeted
its employees from support/service/operation units to Brand Equity growth to 0.9 and Brand Awareness to 21%
business units accompanied by upskilling and reskilling of
employee capabilities.
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164 2024 Annual Report
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The 2024 strategic focus continuously implemented as the b. BSI Mitraguna Berkah
realization of sustainability from the previous year's strategy: BSI Mitraguna Berkah products had a more specific
1. Mapping Customer business target, such as the Fixed Income Group
Mapping Customer was divided into two, such as target (Golbertap), in this case especially the State Civil
business and target audience. Apparatus (ASN), SEO Employees, and Private
a. Target business was a customer segment that was Employees. Promotional activities were more direct
expected to generate a higher contribution margin such marketing and used targeted media. Below The Line
as State Civil Apparatus (ASN), SEO Employees, Retirees, (BTL) promotional activities included direct visits to
Hospital Ecosystems, MSMEs and Professionals. customers or to work units (satker) of related agencies,
b. Target audience was a group of people, who were the key implementation of mini expo events by taking themes
targets of communication, including Gen Z, Millennials. that were beneficial to employees. Meanwhile, Above
2. Mapping Product Champion The Line (ATL) promotions were carried out through
BSI conducted a marketing strategy by creating a house of office lift branding and for digital promotions using
strategy, such as brand strengthening and business growth influencer marketing that was in accordance with the
through two pillars of strategy, such as product heroes and niche audience (collaboration with KOLs) and digital ads
socialization. The following are product heroes that were the with audience targeting.
focus of the 2024 marketing strategy as follows: c. BSI Griya dan BSI Oto
a. BSI Mobile BSI Griya and BSI Oto products were financing products
b. BYOND by BSI with a target audience that had an interest in property
c. Cicil Emas dan Gadai Emas and automotive. Promotional activities were through
d. BSI Griya Below The Line (BTL) include creating mini expos in
e. BSI Mitraguna Berkah malls and sponsorship programs, such as BSI Oto's
3. Integrated Marketing Communication (IMC) participation in the 2024 Gaikindo Jakarta Auto Week
IMC was carried out based on customer mapping and event. Meanwhile, Above The Line (ATL) promotions
product champion mapping strategies. The ‘hero product’ were carried out through office lift branding and for
campaign activity was conducted according to the target digital promotions using influencer marketing such as
audience and business target that has been set. The IMC Bapak2.id at the 2024 Gaikindo Jakarta Auto Week
approach was implemented through integrated promotional event and digital ads that target the interests of the
activities, such as the #LevelUpRamadanmu campaign and target audience.
the BYOND by BSI campaign. d. BSI Cicil Emas dan Gadai Emas
a. BSI Mobile #LevelUpRamadanmu BSI Cicil Emas and Gadai Emas products had a target
The #LevelUpRamadanmu campaign promoted BSI audience in the suburbs and rural areas. To reach the
Mobile and BSI Card products with the target audience target audience, promotional activities were carried out
of Gen Z and Millennials. A series of promotional through Above The Line (ATL), such as radio in cities that
activities were carried out starting from Above The were the target of promotion and can reach rural areas.
Line (ATL) through television media, newspapers/ e. BYOND by BSI
magazines, videotron/OOH on public transport and The latest SuperApp from BSI, BYOND by BSI, had
Eid homecoming routes, and radio in targeted cities. a target audience of Gen Z and Millennials like BSI
Then Below The Line (BTL) through offline events Mobile. To drive awareness of BYOND by BSI during
BSI Gema Ramadan (open booths at Mosques) and the launching phase, promotional activities were
BSI Homecoming Service Posts (open booths at Eid carried out through Above The Line (ATL), Below The
homecoming rest areas), and supported by digital Line (BTL) and digital marketing. Above The Line (ATL)
marketing activities through influencer marketing, such promotion was carried out through out of home media,
as using brand ambassadors comprising of Halilintar and such as branding public transport and LED roadside at
Aurel Hermansyah and collaboration with KOLs, such as strategic locations in the capital city, branding landmarks
the owner of Bittersweet By Najla to create Ramadan in big cities, branding BSI branch offices, branding cars
hampers (brand ambassadors and KOLs), Over The Top and transportation buses, and videotrons/billboards
(OTT), digital ads, publishers, and social media activation.
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AND ANALYSIS ON PERFORMANCE
in strategic cities. In addition, ATL promotion was was a forum for education and collaboration, presenting
carried out through sponsorship of television programs, workshops, sharia financial product exhibitions, and talk
newspapers/magazines, and radio. SuperApp BYOND by shows with experts. To support MSMEs empowerment,
BSI was closely related to digital media, so promotional BSI had launched programs, such as BSI Entrepreneurial
activities through digital marketing were carried out Talent and Aceh Muslim Preneur. Both were designed
through various social media ads platforms, digital ads, to empower MSMEs through sharia business training,
publishers, Over The Top (OTT), WhatsApp blast, and business mentoring, and access to Islamic financial products.
influencer marketing. Influencer marketing is carried out Through this step, BSI played an active role in building an
using the Collaboration of KOLs and brand ambassadors inclusive Islamic economic ecosystem, while supporting the
of BSI, including Atta Halilintar - Aurel Hermansyah, growth of MSMEs as an important pillar of the Indonesian
Ragnar Oratmangoen, and Titi Kamal - Christian Sugiono. economy. These various initiatives were some examples of
Promotion through Below The Line (BTL) was carried BSI's commitment to improve Sharia financial literacy and
out with the BYOND by BSI and BYONDay launching inclusion in Indonesia. Furthermore, BSI hoped that these
events at the car free day event in Jakarta. In addition, major initiatives could grow BSI brand in the future.
mall activation was carried out at 6 (six) malls in Jakarta 5. Brand Ambassador
to ease the target audience to activate their BYOND by Brand ambassadors were used to increase brand awareness
BSI accounts. and product awareness of the audience towards BSI.
4. Event and Activation Currently, BSI had content creators Atta Halilintar, Aurel
As the largest sharia bank in Indonesia, BSI continuously Hermansyah and Football Athlete Ragnar Oratmangoen as
committed to improve sharia financial literacy and inclusion brand ambassadors, who actively promoted BSI products.
by actively participating in regulatory events, such as events The use of brand ambassadors had succeeded in increasing
organized by Bank Indonesia (BI) and the Financial Services impressions and audience engagement on digital media and
Authority (OJK), to introduce sharia financial services to enhancing business achievements, such as BSI Tabungan Haji
the public. Additionally, BSI also held large-scale signature and Kurban products, which increased after being promoted
events, such as the BSI International Expo, which supported by Ragnar Oratmangoen.
the strengthening of the Sharia Ecosystem. This event
Market Share
BSI, a sharia bank, specifically has competition with all sharia banks and generally deals competition with all banks in Indonesia in
determining market dominance. The business competition can be seen based on assets, financing, funding.
Table of BSI Market Share compared to Sharia Banking Industry (in IDR billions)
Increase/
Sharia Banking Industry Market Share Detail December 2024 December 2023
Decrease
BSI 408,613 353,624 54,989
Assets Sharia Banking Industry 980,295 892,163 88,132
Market Share 41.68% 39.64% 2.05%
BSI 278,481 240,316 38,165
Financing Sharia Banking Industry 643,546 585,461 58,085
Market Share 43.27% 41.05% 2.23%
BSI 327,454 293,776 33,678
Funding/DPK Sharia Banking Industry 753,599 684,519 69,080
Market Share 43.45% 42.92% 0.53%
Source:
- Indonesian Banking Statistic, December 2024, Financial Services Authority (OJK), February 2025 (analyzed)
- BSI Financial Statements as of December 2024 (analyzed)
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Chart of BSI Market Share compared to Sharia Banking Industry as of December 2024 (In %)
ASSET FINANCING FUNDING/TPF
41.68% 43.27% 43.45%
58.32% 56.73% 56.55%
BSI Sharia Banking Industry
Chart of BSI Market Share compared to Sharia Banking Industry as of December 2023 (In %)
ASSET FINANCING FUNDING/TPF
39.64% 41.05% 42.92%
60.36% 58.95% 57.08%
BSI Sharia Banking Industry
In 2024, BSI showed solid performance with an increase in
market share in terms of assets, financing, and DPK.
- BSI's asset market share in December 2024 reached - BSI's DPK market share reached 43.45% in December
41.68%, which increased than December 2023 of 39.64%. 2024, which increased from December 2023 of 42.92%.
BSI's assets grew yoy to IDR54.99 trillion, reflecting BSI's BSI had successfully maintained the stability of fundraising
effective strategy in increasing capacity and competitiveness with product innovation strategies and increased customer
in the sharia banking industry. trust through better services. This was in line with the
- BSI's financing market share also recorded significant growth, development of digital services that continued to be a
reaching 43.27% in December 2024. This figure increased priority, including the launch of new features on Superapps
from 41.05% in December 2023. This showed BSI's success BYOND by BSI that facilitated transactions and increase
in expanding its financing portfolio to strategic sectors that customer convenience in performing banking activities.
supported the growth of the sharia economy in Indonesia.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table of BSI Market Share compared to Banking Industry (in IDR billions)
Increase/
Banking Industry Market Share Detail December 2024 December 2023
Decrease
(1) (2) (3) (4) (5) = (3)-(4)
BSI 408,613 353,624 54,989
Assets Banking Industry 12,690,663 11,983,999 706,664
Market Share 3.22% 2.95% 0.27%
BSI 278,481 240,316 38,165
Financing Banking Industry 7,994,621 7,248,059 746,562
Market Share 3.48% 3.32% 0.17%
BSI 327,454 293,776 33,678
Funding/DPK Banking Industry 8,997,539 8,611,108 386,431
Market Share 3.64% 3.41% 0.23%
Source:
- Indonesian Banking Statistic, December 2024, Financial Services Authority (OJK),
February 2025 (analyzed)
- BSI Financial Statements as of December 2024 (analyzed)
Chart of BSI Market Share compared to Banking Industry as of December 2024 (In %)
ASSET FINANCING FUNDING/DPK
3.22% 3.48% 3.64%
96.78% 96.52% 96.36%
BSI Sharia Banking Industry
Chart of BSI Market Share compared to Banking Industry as of December 2023 (In %)
ASSET FINANCING FUNDING/DPK
2.95% 3.32% 3.41%
97.05% 96.68% 96.59%
BSI Sharia Banking Industry
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168 2024 Annual Report
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Amidst the tight competition in the sharia banking industry, - BSI's financing market share in December 2024 reached
BSI also has competition with all national banks in Indonesia. In 3.48%, increasing from the same period in 2023 of 3.32%
2024, BSI showed solid performance with an increase in market and indicating growth from the previous year because BSI
share in three main indicators, such as assets, financing, and expanded its financing portfolio to strategic sectors that
DPK. supported the growth of the sharia economy in Indonesia.
- BSI's market share based on assets in the national banking - BSI's DPK market share reached 3.64% in December 2024,
industry reached 3.22% in December 2024, increasing improving from the same period in 2023 of 3.41%. This
than the same period in 2023. This increase reflected BSI's achievement illustrated BSI's success in maintaining the
effective strategy in increasing capacity and competitiveness, stability of fund collection through product innovation and
though it was in the mid of tight competition with the increasing customer trust.
national banking industry.
Cutsomer Complaints Management
Procedures for BSI customer complaints management can be seen below:
Customer Complaint Handling
Customers can submit complaints verbally
Bank Syariah Indonesia through BSI Call 14040 and receive a
complaint reference number. Written
1 complaints can be submitted through all
Bank Syariah Indonesia branch offices, the
Head Office, BSI Mobile, BYOND by BSI,
and email: contactus@bankbsi.co.id.
Customer complaints will be processed
2 by Bank Syariah Indonesia's complaint
handling unit.
Customers will receive a resolution update
within a maximum of 10 working days,
3
which may be extended for another 10
working days if necessary.
Complaint Submission Requirements
Types of Customer
Customer Customer Representatives
Complaints
Verbal Complaints Required Documents: Not allowed
(BSI Call 14040) • Valid customer identification
• Other supporting documents related to
the complaint
Written Complaints Required Documents
Branch Offices, Head Office, Letter, • Original and photocopy of the
Email: contact us@bankbsi.co.id, BSI Mobile. representative’s valid identification
• Stamped power of attorney stating that
the customer grants authority to an
individual, institution, or legal entity to act
on their behalf
• Other supporting documents related to
the complaint
"Customers may also submit complaints through the Alternative Dispute Resolution Institution (LAPS), Bank Indonesia's mediation services, or the
Financial Services Authority (OJK) if the complaint has already been attempted to be resolved by Bank Syariah Indonesia."
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
In 2024, there were 359,280 complaints across various transaction types, consisting of 8,390 complaints related to external crimes, 12,357
product-related complaints, and 338,533 complaints concerning processes/transactions and facilities, all of which have been resolved.
Table of Complaints Management Publication
Completed On Process Not Completed
Type of financial Number of
No
transaction Complaints
Number Percentage Number Percentage Number Percentage
1. External Crimes 8,390 2.34% - - - - 8,390
2. Products 12,357 3.44% - - - - 12,357
Processes/Transactions
3. 338,533 94.23% - - - - 338,533
and Facilities
Total 359,280 100.00% - - - - 359,280
Operational Review Per Business Segment
The discussion of performance per segment in this annual report is prepared in accordance with the “segment information” notes
presented in BSI’s Audited Financial Statements.
Business Segment
Organizational Treasury Banking
Corporate Banking Commercial Banking Retail
Relationship and Head Office
In 2022, the Bank implemented changes to the presentation of operating segments used in the internal management performance
report. The Bank had identified and disclosed financial information based on the main business segments, which were divided into
Corporate Banking, Commercial Banking, Institutional Relations, Retail, and Treasury Banking and Head Office groups.
Business Segment
Corporate Banking
The Corporate Banking segment served business entities, synergy between customers and BSI. This strengthens BSI's
such as State-Owned Enterprises and their subsidiaries, state competitive advantage in the Corporate Banking segment,
institutions, multinational companies, banks and non-bank positioning itself as a strategic partner for its target market,
financial institutions (including non-linkage venture capital), which includes State-Owned Enterprises (BUMN) and leading
syndicated financing, public companies, and securities companies. conglomerate companies in Indonesia. This advantage stems from
our commitment to providing innovative and flexible Sharia-based
An explanation of each Corporate Banking product has been banking solutions, tailored to each customer's needs.
presented in the Profile section of the Products and Services
Sub-Chapter in this Annual Report. CORPORATE BANKING STRATEGY IN 2024
To address challenges while maximizing opportunities, Corporate
CORPORATE BANKING COMPETITIVE ADVANTAGES Banking has implemented the following strategies:
AND INNOVATION
BSI Corporate Banking continues to develop products, solutions,
and services to meet customer needs, creating mutually beneficial
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1. Focus on growth in State-Owned Enterprise (BUMN) Retail segment can penetrate the business market and utilize
customers and sustainable conglomerate companies while the potential within Corporate segment customers.
maintaining prudent banking principles and distributing 3. Develop the organizational structure and enhance the
financing in accordance with best practices in the banking competence of human resources in the Corporate Banking
industry. segment to align with the industry and capture existing
2. Develop the customer ecosystem comprehensively by business opportunities.
leveraging strong relationships with customers so that the
CORPORATE BANKING PRODUCTIVITY, REVENUE, AND PROFITABILITY
Information on the productivity, revenue, and profitability of Corporate Banking over the past two years is presented as follows.
Table of Corporate Banking Segment Performance (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Total Financing 58,719,889 54,541,919 4,177,970 7.66%
NPF % 2.24% 2.79% - (0.55%)
Total Funding/TPF 21,619,859 22,354,117 (734,258) (3.28%)
Net Fund Management Income 1,076,107 1,187,969 (111,862) (9.42%)
Other Business Income 374,100 358,216 15,884 4.43%
Operating Expenses (151,526) (134,737) (16,789) 12.46%
Provision for Impairment Losses (CKPN) (109,297) (336,193) 226,896 (67.49%)
Profit After Zakat and Tax 904,526 820,783 83,743 10.20%
Corporate Banking segment financing in 2024 amounted to the IDR4.18 trillion increase in total financing for the Corporate
IDR58.72 trillion, marking an increase of 7.66% compared to Banking segment in 2024.
IDR54.54 trillion in 2023. On the other hand, funding in the
Corporate Banking segment experienced a 3.28% decrease, CORPORATE BANKING BUSINESS PROSPECTS
from IDR22.35 trillion in 2023 to IDR21.62 trillion in 2024. AND STRATEGY IN 2025
This decline was primarily due to a IDR1.78 trillion reduction in In 2025, Corporate Banking will remain focused on high-potential
demand deposits. business sectors with strong quality. Additionally, the segment
will continue to enhance business processes for greater efficiency
Net fund management income for the Corporate Banking while maintaining prudential principles to provide the best service
segment in 2024 stood at IDR1.08 trillion, a 9.42% decrease to customers. Furthermore, Corporate Banking will leverage
from IDR1.19 trillion in 2023. Meanwhile, profit after zakat the BeWize platform to optimize customer value chains and
and tax in 2024 reached IDR904.53 billion, reflecting a 10.20% transactional banking, aiming to increase fee-based income in 2025
increase from IDR820.78 billion in 2023. The growth aligns with and beyond.
Commercial Banking
The Commercial Banking segment served business entities, such COMMERCIAL BANKING COMPETITIVE ADVANTAGES
as LOEs and its subsidiaries, local governments, hospitals (except AND INNOVATION
as regulated in special products), state and private universities The 2024 Commercial Banking competitive advantages and
(foundations that own universities). innovation were as follows:
1. Lead Collaboration with MUF in Joint Financing
An explanation of each Commercial Banking product has been Commercial Banking was the Business Unit (BU) that led the
presented in the Profile section of the Products and Services development of cooperation with MUF in joint financing for
Sub-Chapter in this Annual Report. the Wholesale Segment, such as Commercial and Corporate.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
2. Retail and Consumer Business Collaboration Business 3 (CB3) to be explored and given access to
Commercial Banking was the entry point in terms of retail L2 from potential existing managed customers.
and consumer business, which had an impact on DPK and 2. People Organization
financing. a. Employee Capabilities Improvement
3. Hospital Business financing top branding - Procurement of training and mandatory banking
Commercial Banking represented BSI as an advanced bank competency certification as per positional layer.
in managing Hospital financing business, with a portfolio of - Collaboration with Risk Unit Pairing and BSU in making
IDR7.82 trillion and managing ± 500 Hospital customers. training syllabus focusing on financing sector.
4. Highest DPK Impact - Conducting mastery focus update to prominent
Commercial Banking was a financing business unit that economic sectors.
provided the highest DPK impact among other financing b. Reward and Benefit for Outstanding Employees
business units with an average of 63% (DPK Pby ratio) - Promotion and transfer systems in accordance with
during 2024. proper talent pooling.
- Reward provision to outstanding employees
COMMERCIAL BANKING STRATEGY IN 2024 in accordance with their needs, such as Umra,
The 2024 Commercial Banking strategy was as follows: Scholarship, and so forth.
1. Target Segment 3. Product/Program
a. Indonesian Top Player Acquisition a. Continuous and dynamic improvement of SPB core,
- Non-150 richest conglomerates/business groups. including SPB Commercial Financing, SPB Segmentation,
- Potential non-debtor existing DPK customers and MP/PTO that affected the achievement of
(collaboration with managing branches). Commercial Segment business.
- Prominent entrepreneurs in each RCB/ACB region b. Designation of potential financing programs (if required).
(Local Champion). c. Creation of programs related to financing pricing and
- Collaboration with wealth/priority customer benefits for customer takeover/retention.
management branches, who were entrepreneurs. 4. Campaign
b. Layer 2 (L2) from BSI Corporate Business Customers a. Event sponsorship, which was an event that usually came
- The target was L2 from ± 113 Corporate Business from requests from customers/potential customers/
customers with smooth status/according to business community.
Corporate Business recommendations. b. Gathering/vendor gathering
- Intensive coordination with Corporate Business c. Potential customers/groups that collaborated with other
1 (CB1), Corporate Business 2 (CB2), Corporate related Business Units.
PRODUCTIVITY, REVENUE, AND PROFITABILITY OF COMMERCIAL BANKING
Information on the productivity, revenue, and profitability of the Commercial Banking segment over the past two years is presented as
follows.
Table of Commercial Banking Segment Performance (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Total Financing 18,497,916 12,969,097 5,528,819 42.63%
NPF % 2.28% 3.05% - (0.78%)
Total Funding/TPF 12,013,780 6,990,589 5,023,191 71.86%
Net Fund Management Income 463,841 360,522 103,319 28.66%
Other Business Income 198,027 104,025 94,002 90.36%
Operating Expenses (215,341) (153,841) (61,500) 39.98%
Provision for Impairment Losses (CKPN) (124,951) (133,567) 8,616 (6.45%)
Profit After Zakat and Tax 244,558 135,217 109,341 80.86%
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Total financing in the Commercial Banking segment for 2024 2. Collaboration
reached IDR18.50 trillion, reflecting a 42.63% increase a. Wholesale – retail collaboration to acquire potential
compared to IDR12.97 trillion in 2023. Similarly, total funding value chain financing and corporate customer groups.
in the Commercial Banking segment grew by 71.86%, rising b. Synergy of SLA acceleration with risk pairing group.
from IDR6.99 trillion in 2023 to IDR12.01 trillion in 2024. This c. Cooperation with holding for syndication/club deal.
increase in funding was primarily driven by deposit growth of 3. Expansion
IDR3.60 trillion in 2024. a. Division of Large Comm. into 2 (two) Estate and Non-
Estate Departments.
Net fund management income for the Commercial Banking b. Opening of new RCB/ACB and fulfillment of its human
segment in 2024 reached IDR463.84 billion, marking an resources.
increase of 28.66% compared to IDR360.52 billion in 2023. c. Intensification of existing customer business groups.
Other operating income increased by IDR94 billion or 90.36% d. Intensification of non-debtor DPK customers and wealth
compared to 2023. customers in collaboration with Branches.
e. Taking over debtor program of top 10 non-holding bank
BUSINESS PROSPECT AND COMMERCIAL BANKING customers.
STRATEGY IN 2025 4. Program Based
Business prospects and Commercial Banking strategies comprise a. Utilization of Joint Financing (JF) Wholesale with MUF
of 4 (four) dimensions, including Optimization, Collaboration, Syariah.
Expansion, and Program Based. b. Proposal of BSI supplier financing and buyer financing
1. Optimization products revitalization.
a. Optimization of the relaxation of the established
financing facilities.
b. Utilization and new acquisition of BPJS Health SCF
facilities (potential BPJS Health budget deficit) and
distributor financing.
Institutional Relations
The Institutional Relations segment is currently focused on such as Cash Management System (CMS), BSI e-Health, BSI
managing customer funds and other transactions belonging Institutional Payments (BPI), Host to Host (H2H) and others.
to Institutional customers who do not have financing line
facilities, including Ministries/Government Institutions, Regional INSTITUTIONAL RELATIONS STRATEGY 2024
Governments, State Universities, State Hospitals, BUMD The Institutional Relations Strategy in 2024 is as follows:
Subsidiaries and Public Private Companies. 1. Increasing customer base and deepening relationships
with customers through developing transactional banking
An explanation of each Institutional Relations product has been capabilities and expanding the value chain.
presented in the Profile section of the Products and Services 2. Optimizing cooperation with the Ministry of Finance which
Sub-Chapter in this Annual Report. has entrusted BSI as the Operational Bank managing the
Ministry of Finance account (BO1) and increasing funds for
COMPETITIVE ADVANTAGE AND INNOVATION IN customers of the Ministry of State/Institution along with all
INSTITUTIONAL RELATIONS work units (satker) and Public Service Agencies (BLU).
Through increasing innovation as the main source of competitive 3. Increasing the customer base through the ecosystem of
advantage by continuing to innovate, the needs of Ministries and the Ministry of State/Institution, Universities and State
Institutions can be met operationally well through synergy and Hospitals (SBSN, PNBP, VA Accounts, E-Court, etc.).
collaboration with institutions both transactions, operations 4. Increasing and optimizing the placement of Pareto
and innovations that can provide added value, for internal customer funds while still considering the risk of customer
collaboration with related groups to create solutions and concentration in accordance with management policies.
innovation. The use of technology applications that can be done
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
PRODUCTIVITY, REVENUE, AND PROFITABILITY OF INSTITUTIONAL BANKING
Information on the productivity, revenue, and profitability of the Institutional Banking segment over the past two years is presented as
follows.
Table of Institutional Banking Segment Performance (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Total Funding/TPF 89,456,637 79,770,650 9,685,987 12.14%
Net Fund Management Income 550,684 329,935 220,749 66.91%
Operating Expenses (101,896) (84,689) (17,207) 20.32%
Profit After Zakat and Tax 341,380 187,206 154,174 82.36%
Total funding in the Institutional Relations segment for 2024 For higher education, there are 63 State Universities, 15 State
reached IDR89.46 trillion, marking a 12.14% increase compared Institutes, 44 Polytechnics, 31 State Islamic Universities, 23 State
to IDR79.77 trillion in 2023. The increase was primarily driven by Islamic Religious Institutes, 5 State Islamic Religious Colleges, 38
the growth in deposit contributions, which amounted to IDR7.54 Health Polytechnics and 179 Civil Service Universities which are
trillion. Net fund management income for the Institutional also a priority to be able to optimize cooperation with BSI.
Banking segment in 2024 reached IDR550.68 billion, reflecting
a 66.91% increase compared to IDR329.94 billion in 2023. This Prospects for Government Hospitals: There are ±1,031
growth was 82.36% increase in profit after zakat and tax, which Government Hospitals, Regional Public Hospitals, and Hospitals
rose from IDR187.21 billion in 2023 to IDR341.38 billion in 2024. under other Ministries or under the TNI/Polri and BUMN which
can still provide good potential in 2025.
The improvement in productivity, revenue, and profitability
within the Institutional Banking segment was significantly Through business prospects in these institutions, strategies that
influenced by the following factors: can be implemented include:
- Effective communication to avoid miscommunication and 1. Increase current account institutional transaction through
ensure all parties have the same understanding of both the Be WIZE application with targeted institutions.
customer needs and customer transactions. 2. Increase fund growth, especially placement and current
- The level of institutional trust in the placement of funds and account transaction through optimizing cooperation with
transactions to the bank through transparency, consistency institutions and through institutional programs.
and fulfillment of commitments. 3. Understand customer needs through cash in and cash out of
- Good institutional coordination and collaboration can institutional customers to optimize the needs expected by
optimize institutional transaction needs to provide customers.
satisfaction to customers. 4. Optimize the placement of institutional customer funds
but still consider the risk of customer concentration in
BUSINESS PROSPECTS AND INSTITUTIONAL RELATIONS accordance with management policies.
STRATEGY IN 2025 5. Increase institutional customer base through the ecosystem
The distribution of APBN spending for newly established that has been carried out in Ministries/Government
Ministries/Institutions in the New Cabinet in 2025, there are Institutions, Regional Governments, State Universities, State
48 Ministries and 51,238 Work Units throughout Indonesia that Hospitals, LOE Subsidiaries and Public Private Companies.
have the potential for cooperation, only around 1,640 Work
Units or 3.2% have used Bank Syariah Indonesia services, so the
challenges ahead are still quite large to be able to cooperate in
the Ministry.
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Retail
The Retail segment currently includes: COMPETITIVE ADVANTAGE AND RETAIL INNOVATION
• Small Medium Enterprise (SME) Retail The competitive advantages and innovations of the Retail
Serving private business entities in the form of legal entities Segment include the following:
and non-legal entities for productive purposes, working 1. The contribution margin of SMEs to BSI's profit increased to
capital and investment. 8%.
• Micro Retail 2. Outstanding SMEs grew by 12%.
Aimed at serving individual customers and micro- 3. The quality of SME financing continues to improve each year.
entrepreneurs, including the distribution of subsidized 4. Convenient banking services through BYOND by BSI, which
financing to support government programs in empowering are accessible and come with no administration fees for
community businesses. wadiah contracts.
• Consumer Retail
Serving individuals for consumptive/multipurpose RETAIL STRATEGY 2024
purposes (including home products, multipurpose, vehicles, The strategies carried out by the Retail Segment in 2024 include
pension, financing cards, gold installments and gold pawns, the following:
government program financing). 1. Optimizing business potential from 10 SME ecosystems.
2. Monitoring the availability of pipelines and SLA execution.
An explanation of each Retail product has been presented in the 3. Improving productivity in disbursements and capacity
Product and Services Profile section of this Annual Report. planning.
4. Focusing on the payroll and business owner segments.
PRODUCTIVITY, REVENUE, AND PROFITABILITY OF RETAIL SEGMENT
Information on the productivity, revenue, and profitability of the Retail Segment over the past two years is presented as follows.
Table of Retail Segment Performance (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Total Financing 201,263,437 172,805,028 28,458,409 16.47%
NPF % 1.76% 1.78% - (0.02%)
Total Funding/TPF 205,226,059 185,573,903 19,652,156 10.59%
Net Fund Management Income 13,455,386 12,349,295 1,106,091 8.96%
Other Business Income 2,257,932 1,679,885 578,047 34.41%
Operating Expenses (6,208,730) (5,495,768) (712,962) 12.97%
Provision for Impairment Losses (CKPN) (1,757,475) (2,155,440) 397,965 (18.46%)
Profit After Zakat and Tax 5,934,732 4,868,547 1,066,185 21.90%
The total financing for the Retail Segment in 2024 amounted to IDR201.26 trillion, marking a 16.47% increase compared to IDR172.81
trillion in 2023. This growth was primarily driven by the contribution of Retail Consumer growth, which increased by IDR21.34 trillion.
Similarly, the Retail Segment's funding in 2024 grew by 10.59%, rising from IDR185.57 trillion in 2023 to IDR205.23 trillion in 2024. This
growth was in line with the increase in savings, which saw an additional IDR15.61 trillion.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Net fund management income for the Retail Segment in 2024 BUSINESS PROSPECTS AND RETAIL STRATEGY IN 2025
reached IDR13.46 trillion, reflecting an 8.96% increase compared The business prospects and strategies for 2025 that will be
to IDR12.35 trillion in 2023. Other operating income increased implemented by the Retail Segment include the following:
by IDR578.05 billion or 34.41% compared to 2023. This increase 1. Optimizing yield.
resulted in an increase in income after zakat and tax of 21.90%, 2. Increasing third-party funds and fee-based income.
from IDR4.87 trillion in 2023 to IDR5.93 trillion in 2024. 3. Maintaining the quality of financing.
4. Optimizing revenue recovery.
5. Focusing on hajj savings for payroll customers and business
savings through the business owner segment.
Treasury Banking and Head Office
1. The best Sharia Bank Supporting Monetary Control from
Treasury Banking and Head Office are other segments which Bank Indonesia.
currently include: 2. The best bank as a Participant in the BI-RTGS and BI-SSSS
• Treasury Banking Systems in KBMI 3 and 4.
Related to the Bank's treasury activities including foreign 3. Award from Alpha Souteast Asia as the Best Sukuk
exchange transactions, money market, fixed income, Mudharabah Issue in SouthEast Asia 2024
international banking business, capital markets, supervision 4. IDX SPPA Award 2024 Rising Star of The Year - Bank
of Foreign Offices. Category.
• Head Office
Related to the management of assets and liabilities other TREASURY BANKING STRATEGY IN 2024
than those managed by other operating segments, including The Treasury Banking and Head Office strategy in 2024 is as
receiving allocations of costs for the provision of centralized follows:
services to other segments and income/costs that are not 1. Expanding the number of customers and counterparts and
allocated to other segment reporting. increasing the volume of secondary transactions in the sharia
money market and SBSN market and becoming a market
Explanations of each Treasury Banking and Head Office product maker in the domestic market.
have been presented in the Profile section of the Product and 2. Diversification of Investment and active management in the
Services Sub-Chapter in this Annual Report. money market and capital market portfolios to increase yield.
3. Collaboration in marketing Treasury products with the Wealth
COMPETITIVE ADVANTAGE AND INNOVATION OF Management, Corporate Banking and Network Divisions.
TREASURY BANKING 4. Issuance of sustainability sukuk as an alternative to stable
In 2024, BSI Treasury Global Market received several awards non-DPK funding.
for its performance and contributions to the financial market, 5. Increasing human resource capacity through targeted
namely: training, knowledge sharing forums and dealer certification.
PRODUCTIVITY, REVENUE, AND PROFITABILITY OF TREASURY BANKING AND HEAD OFFICE
Information on the productivity, revenue, and profitability of the Treasury Banking and Head Office segment over the past two years is
presented as follows.
Table of Treasury Banking and Head Office Segment Performance (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Net Revenue from fund management 1,707,162 1,861,513 (154,351) (8.29%)
Other Operating Income 2,726,319 2,062,340 663,979 32.20%
Operating Expenses (5,116,149) (4,380,169) (735,980) 16.80%
Provision for Impairment Losses (CKPN) 97,856 2,721 95,135 3,496.32%
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Net fund management income for the Treasury Banking and Head d. Optimization of open positions on sukuk instruments
Office Segment in 2024 reached IDR1.71 trillion, a decrease of and money markets, both IDR and foreign exchange, and
8.29% compared to IDR1.86 trillion in 2023. Meanwhile, other diversification of banking book investments.
business income in 2024 saw an increase of 32.20%, rising from e. Increasing the volume of secondary transactions in the
IDR2,06 trillion in 2023 to IDR2.73 trillion in 2024. sharia money market.
2. Deepening of the SyariaFinancial Market
BUSINESS PROSPECTS AND STRATEGIES OF TREASURY a. Development of new products including structured
BANKING IN 2025 sharia products.
In accordance with the 2025 financial projection, Treasury b. Deepening of the sharia financial market in collaboration
(TGM) has formulated an initiative strategy to increase FBI with regulators (BI, FSA) and Self Regulatory
and investment income, including through intensification of Organization/SRO (Apuvindo).
transactions in priority customer segments, cross-selling in the c. Exploration of funding instruments through money
wholesale and commercial segments, development of Treasury market products, sustainability sukuk and bilateral
products and gold trading, expansion of the treasury marketing financing.
organization, expansion of treasury business in KCLN and 3. Business process improvement
optimization of the treasury transaction system. a. Increasing system capacity and digitalization of treasury
1. Achieving FBI targets and investment income yields transactions, both sukuk and forex.
a. Expansion of sharia hedging transactions with customers b. Updating treasury policies and procedures, including
and banks. efficient management of branch cash ceilings.
b. Expansion of treasury marketing organizations in the c. Simplifying the process in determining treasury lines and
regions and cross-selling of treasury products in the sukuk and forex transaction activities with customers.
wholesale and commercial segments as well as treasury d. Recruitment and Opening of ODP Treasury classes.
business licenses at KCLN Dubai.
c. Increasing gold trading capacity, both digital and
physical.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Financial
Review
The financial review described below refers to the Financial Financial Performance
Statements for the year ended December 31, 2024 presented in
this Annual Report. The Financial Statements have been audited BSI's financial performance consists of the performance of
by Public Accounting Firm Rintis, Jumadi, Rianto & Rekan and the Financial Position Report, Profit and Loss Report and
received an opinion that they present fairly, in all material Other Comprehensive Income, Cash Flow Report, Income and
respects, the financial position of BSI as of December 31, Profit Sharing Reconciliation Report, Zakat Fund Source and
2024, as well as the Profit and Loss and Other Comprehensive Distribution Report, and Charity Fund Source and Use Report
Income Statements, Cash Flow Statements, Reconciliation of which are presented as follows.
Revenue and Profit Sharing Statements, Zakat Fund Source
and Distribution Statements and Charity Fund Source and Use
Statements for the year ended on that date, in accordance with
Indonesian Financial Accounting Standards.
Financial Position Report
Table of Financial Position Report (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
ASSET
CASH 8,080,689 5,255,841 2,824,848 53.75%
CURRENT ACCOUNT AND PLACEMENTS AT BANK
49,966,279 32,440,778 17,525,501 54.02%
INDONESIA
CURRENT ACCOUNTS AND PLACEMENTS WITH
OTHER BANKS
Third party 3,752,325 2,219,233 1,533,092 69.08%
Related parties 128,549 105,240 23,309 22.15%
Amount of current accounts and placements in other
3,880,874 2,324,473 1,556,401 66.96%
banks
Allowance for impairment losses (14,809) (20,745) 5,936 (28.61%)
Net 3,866,065 2,303,728 1,562,337 67.82%
INVESTMENT IN SECURITIES - NET
Third party 24,134,169 25,738,013 (1,603,844) (6.23%)
Related parties 38,117,637 45,563,513 (7,445,876) (16.34%)
Amount of investment in securities 62,251,806 71,301,526 (9,049,720) (12.69%)
Allowance for impairment losses (35,288) (132,506) 97,218 (73.37%)
Net 62,216,518 71,169,020 (8,952,502) (12.58%)
ACCEPTANCE RECEIVABLES
Third party 12,694 244,074 (231,380) (94.80%)
Related parties 172,451 187,154 (14,703) (7.86%)
Total acceptance receivables 185,145 431,228 (246,083) (57.07%)
PT Bank Syariah Indonesia Tbk
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Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Allowance for impairment losses (1,851) (4,312) 2,461 (57.07%)
Net 183,294 426,916 (243,622) (57.07%)
RECEIVABLES
Murabahah
Third party 144,205,651 136,391,384 7,814,267 5.73%
Related parties 66,883 111,712 (44,829) (40.13%)
Amount of murabahah 144,272,534 136,503,096 7,769,438 5.69%
Istishna
Third party 11 30 (19) (63.33%)
Ijarah
Third party 188,361 217,241 (28,880) (13.29%)
Related parties - 1,159 (1,159) (100.00%)
Total ijarah 188,361 218,400 (30,039) (13.75%)
Total receivables 144,460,906 136,721,526 7,739,380 5.66%
Allowance for impairment losses (4,265,369) (4,361,368) 95,999 (2.20%)
Net 140,195,537 132,360,158 7,835,379 5.92%
FUNDS OF QARDH
Third party 12,863,002 9,468,085 3,394,917 35.86%
Related parties 910,782 1,838,996 (928,214) (50.47%)
Total funds of qardh 13,773,784 11,307,081 2,466,703 21.82%
Allowance for impairment losses (787,694) (817,917) 30,223 (3.70%)
Net 12,986,090 10,489,164 2,496,926 23.80%
FINANCING
Mudharabah
Third party 937,079 881,133 55,946 6.35%
Related parties 2,000,000 1,000,000 1,000,000 100.00%
Total mudharabah 2,937,079 1,881,133 1,055,946 56.13%
Allowance for impairment losses (93,488) (49,481) (44,007) 88.94%
Net 2,843,591 1,831,652 1,011,939 55.25%
Musyarakah
Third party 88,044,668 63,452,727 24,591,941 38.76%
Related parties 26,142,550 24,763,470 1,379,080 5.57%
Total musyarakah 114,187,218 88,216,197 25,971,021 29.44%
Allowance for impairment losses (5,145,131) (4,459,696) (685,435) 15.37%
Net 109,042,087 83,756,501 25,285,586 30.19%
Total financing 117,124,297 90,097,330 27,026,967 30.00%
Allowance for impairment losses (5,238,619) (4,509,177) (729,442) 16.18%
Net 111,885,678 85,588,153 26,297,525 30.73%
ASSETS ACQUIRED FOR IJARAH - NET 3,122,255 2,190,107 932,148 42.56%
FIXED ASSETS AND RIGHT OF USE ASSETS - NET 7,723,853 5,352,843 2,371,010 44.29%
INTANGIBLE ASSETS - NET 2,102,344 1,128,334 974,010 86.32%
DEFERRED TAX ASSETS 2,056,727 1,665,694 391,033 23.48%
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
OTHER ASSETS - NET 4,228,103 3,253,388 974,715 29.96%
TOTAL ASSETS 408,613,432 353,624,124 54,989,308 15.55%
LIABILITIES, TEMPORARY SYIRKAH FUNDS, AND EQUITY
LIABILITIES
OBLIGATIONS DUE IMMEDIATELY
Third party 856,981 1,144,847 (287,866) (25.14%)
Related parties 1,662 171,220 (169,558) (99.03%)
858,643 1,316,067 (457,424) (34.76%)
UNDISTRIBUTED REVENUE SHARING 291,578 255,932 35,646 13.93%
WADIAH DEPOSITS
Wadiah demand deposits
Third party 16,260,234 18,023,665 (1,763,431) (9.78%)
Related parties 2,886,845 2,823,859 62,986 2.23%
Wadiah current account amount 19,147,079 20,847,524 (1,700,445) (8.16%)
Wadiah savings
Third party 55,266,166 47,016,211 8,249,955 17.55%
Related parties 13,901 10,163 3,738 36.78%
Total wadiah savings deposits 55,280,067 47,026,374 8,253,693 17.55%
Total wadiah deposits 74,427,146 67,873,898 6,553,248 9.66%
DEPOSITS FROM OTHER BANKS
Wadiah demand deposits
Third party 173,510 123,984 49,526 39.95%
Related parties 1,369 1,353 16 1.18%
Total wadiah demand deposits 174,879 125,337 49,542 39.53%
Wadiah savings deposits
Third party 8,985 7,788 1,197 15.37%
Interbank Mudharabah Investment Certificate (“SIMA”)
Third party 2,481,425 1,401,191 1,080,234 77.09%
Related parties 885,225 226,985 658,240 289.99%
Total Interbank Mudharabah Investment Certificate
3,366,650 1,628,176 1,738,474 106.77%
(“SIMA”)
Sharia Compliant Interbank Fund Management
Certificate ("SIPA")
Third party 400,000 - 400,000 100.00%
Related parties 200,834 - 200,834 100.00%
Total Sharia Compliant Interbank Fund Management
600,834 - 600,834 100.00%
Certificate ("SIPA")
Total deposits from other banks 4,151,348 1,761,301 2,390,047 135.70%
LIABILITIES TO BANK INDONESIA 18,417,864 11,900,055 6,517,809 54.77%
ACCEPTANCE LIABILITY
Third party 72,792 287,323 (214,531) (74.67%)
Related parties 112,353 143,905 (31,552) (21.93%)
Total acceptance liabilities 185,145 431,228 (246,083) (57.07%)
TAXES PAYABLE 889,642 539,042 350,600 65.04%
PT Bank Syariah Indonesia Tbk
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Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
EMPLOYEE BENEFITS LIABILITIES 534,730 667,264 (132,534) (19.86%)
ESTIMATED LOSSES ON COMMITMENTS AND
24,045 32,017 (7,972) (24.90%)
CONTINGENCIES
OTHER LIABILITIES 5,867,830 2,446,107 3,421,723 139.88%
TOTAL LIABILITIES 105,647,971 87,222,911 18,425,060 21.12%
TEMPORARY SYIRKAH FUND
Mudharabah demand deposits
Third party 17,421,912 14,835,449 2,586,463 17.43%
Related parties 19,813,889 17,581,811 2,232,078 12.70%
Total Mudharabah demand deposits 37,235,801 32,417,260 4,818,541 14.86%
Mudharabah savings deposits
Third party 85,414,890 78,088,518 7,326,372 9.38%
Related parties 375,768 191,667 184,101 96.05%
Total Mudharabah savings deposits 85,790,658 78,280,185 7,510,473 9.59%
Mudharabah time deposits
Third party 92,556,398 87,628,737 4,927,661 5.62%
Related parties 38,122,469 28,356,052 9,766,417 34.44%
Mudharabah time deposits 130,678,867 115,984,789 14,694,078 12.67%
Total mudharabah demand deposits, savings deposits and
253,705,326 226,682,234 27,023,092 11.92%
time deposits
Subordinated sukuk mudharabah
Third party 140,000 175,000 (35,000) (20.00%)
Related parties 60,000 25,000 35,000 140.00%
Total Subordinated sukuk mudharabah 200,000 200,000 - 0.00%
Issued mudharabah sukuk
Third party 2,653,063 3,608 2,649,455 73,432.79%
Related parties 365,500 - 365,500 100.00%
Total Issued mudharabah sukuk 3,018,563 3,608 3,014,955 83,563.05%
Mudharabah term financing 1,000,000 776,250 223,750 28.82%
TOTAL TEMPORARY SYIRKAH FUNDS 257,923,889 227,662,092 30,261,797 13.29%
EQUITY
Share capital
Capital issued and fully paid up 23,064,630 23,064,630 - 0.00%
Additional paid-in capital (3,929,100) (3,929,100) - 0.00%
Gain on revaluation of fixed assets 553,440 444,530 108,910 24.50%
Remeasurement of employee benefit liabilities - net of tax 347,644 241,462 106,182 43.97%
Unrealised (loss)/gain on marketable securities measured at
(56,814) 6,154 (62,968) 1,023.20%
fair value through other comprehensive income - net of tax
Retain earning
Appropriated 3,377,462 2,236,713 1,140,749 51.00%
Unappropriated 21,684,310 16,674,732 5,009,578 30.04%
TOTAL EQUITY 45,041,572 38,739,121 6,302,451 16.27%
TOTAL LIABILITIES, TEMPORARY SYIRKAH FUNDS A
408,613,432 353,624,124 54,989,308 15.55%
ND EQUITY
PT Bank Syariah Indonesia Tbk
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Total Asset by IDR2.81 trillion, the trade sector by IDR2.46 trillion, and the
agriculture sector by IDR1.89 trillion.
Total assets in 2024 amounted to IDR408.61 trillion, an increase
of 15.55% compared to 2023 which amounted to IDR353.62 Fund of Qardh
trillion. The increase was due to net financing growth of IDR26.30
trillion, current accounts and placements with Bank Indonesia of Qardh loans – net in 2024 amounted to IDR12.99 trillion, an
IDR17.53 trillion and net receivables of IDR7.84 trillion. increase of 23.80% compared to 2023 which amounted to
IDR10.49 trillion. This increase was primarily driven by the
Cash growth in gold pawning financing, which rose by IDR1.53 trillion,
or 31.32% compared to 2023.
Cash in 2024 amounted to IDR8.08 trillion, an increase of 53.75%
compared to 2023 which was IDR5.26 trillion. The increase was Financing
driven by the rise in vault cash by IDR1.27 trillion and ATM cash
by IDR933 billion. These increase in line with the addition of the Financing – net in 2024 amounted to IDR111.89 trillion, an
number of ATM machines during 2024. increase of 30.73% compared to 2023 which amounted to
IDR85.59 trillion. The growth in financing was primarily driven
Current Account and Placements at With Bank Indonesia by the consumer sector with an increase of IDR16.09 trillion, the
agriculture sector with IDR4.51 trillion, and the business services
Current accounts and placements with Bank Indonesia in 2024 sector with IDR4.11 trillion.
amounted to IDR49.97 trillion, an increase of 54.02% compared
to 2023 which amounted to IDR32.44 trillion. This growth was Assets Acquired for Ijarah – Net
mainly due to placements in Fasbis amounting to IDR28 trillion,
increasing by IDR23.5 trillion from 2023. Assets acquired for Ijarah leasing – net in 2024 amounted to
IDR3.12 trillion, an increase of 42.56% compared to 2023
Current Accounts and Placements with other Banks which amounted to IDR2.19 trillion. This increase was mainly
attributed to the transportation sector, which rose by IDR1.18
Current accounts and placements with other banks – net in 2024 trillion or IDR1.15 trillion compared to 2023.
amounted to IDR3.87 trillion, an increase of 67.82% compared to
2023 which amounted to IDR2.30 trillion. The growth was mainly Fixed Assets and Right of Use Assets – Net
driven by the increase in SIPA (Sharia Compliant Interbank Fund
Management Certificates), which rose by IDR2.15 trillion in Fixed assets and right of use assets – net in 2024 amounted to
2024 compared to 2023. IDR7.72 trillion, an increase of 44.29% compared to 2023 which
amounted to IDR5.35 trillion. This increase was primarily due to
Investments In Marketable Securities IT infrastructure assets amounting to IDR754.410 billion and
ATM and CRM machines amounting to IDR487.230 billion.
Investment in marketable securities – net in 2024 amounted
to IDR62.22 trillion, down 12.58% compared to 2023 which Intangible Assets – Net
amounted to IDR71.17 trillion. The decline was mainly attributed
to a reduction in SBSN by IDR6.8 trillion and Bank Indonesia Intangible assets – net in 2024 amounted to IDR2.10 trillion,
Sukuk by IDR2.8 trillion in 2024. an increase of 86.32% compared to 2023 which amounted to
IDR1.13 trillion. The growth was driven mainly by IT licenses
Acceptance Receivables related to security enhancements, system upgrades, and the
development of the BYOND by BSI application.
Acceptance receivables – net in 2024 amounted to IDR183.29
billion, down 57.07% compared to 2023 which amounted to Deferred Tax Assets
IDR426.92 billion. This decline was mainly due to a decrease in
SKBDN usance import acceptance receivables by IDR221.53 Deferred tax assets in 2024 amounted to IDR2.06 trillion, an
billion. increase of 23.48% compared to 2023 which amounted to
IDR1.67 trillion. This increase was due to the implementation
Receivables of Minister of Finance Regulation No. 74 of 2024 regarding the
formation of allowances for uncollectible receivables deductible
Receivables – net in 2024 amounted to IDR140.19 trillion, an from gross income, which impacted the deferred tax asset value
increase of 5.92% compared to 2023 which amounted to IDR132.36 in 2024.
trillion. The increase was driven by growth in the consumer sector
PT Bank Syariah Indonesia Tbk
182 2024 Annual Report
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Other Assets – Net Acceptance Receiveables
Other assets – net in 2024 amounted to IDR4.23 trillion, an Acceptance liabilities in 2024 amounted to IDR185.15 billion,
increase of 29.96% compared to 2023 which amounted to down 57.07% compared to 2023 which amounted to IDR431.23
IDR3.25 trillion. The increase was mainly due to prepaid expenses billion. This decline was due to the reduction in SKBDN Usance
amounting to IDR732.20 billion and receivables from financing Import acceptance obligations by IDR220.02 billion.
and securities income totaling IDR178.80 billion.
Taxes Payable
Total Liabilities
Taxes payable in 2024 amounted to IDR889.64 billion, an
Total Liabilities in 2024 amounted to IDR105.65 trillion, an increase of 65.04% compared to 2023 which was IDR539.04
increase of 21.12% compared to 2023 which amounted to billion. The increase was primarily driven by the rise in Article
IDR87.22 trillion. The increase was due to the growth in the 25/29 Income Tax by IDR450.37 billion compared to 2023.
amount of wadiah savings of IDR8.25 trillion, liabilities to Bank
Indonesia of IDR6.52 trillion and other liabilities of IDR3.42 Employee Benefits Liabilities
trillion.
Employee benefit liabilities in 2024 amounted to IDR534.73
Obligations Due Immediately billion, down 19.86% compared to 2023 which amounted to
IDR667.26 billion The decline was due to the higher realization
Obligations due immediately in 2024 amounted to IDR858.64 of employee benefits for retirees and those resigning in 2024
billion, marking a 34.76% decrease compared to IDR1.32 trillion compared to 2023.
in 2023. This decline was primarily due to a reduction in ATM
transaction obligations by IDR427.32 billion. Estimated Losses on Commitments and Contingencies
Undistributed Revenue Sharing Estimated losses on commitments and contingencies in 2024
is IDR24.05 billion, down 24.90% compared to 2023 which
The undistributed revenue sharing in 2024 was IDR291.58 billion, was IDR32.02 billion. This decrease aligned with the decline in
an increase of 13.93% compared to 2023 which was IDR255.93 outstanding commitments and contingencies in 2024.
billion. The growth was mainly driven by undistributed profit-
sharing from deposits, which increased by IDR36.88 billion. Other Liabilities
Wadiah Deposits Other liabilities in 2024 amounted to IDR5.87 trillion, an increase
of 139.88% compared to 2023 which amounted to IDR2.45
Wadiah savings in 2024 amounted to IDR74.43 trillion, an trillion. This increase was primarily driven by obligations related
increase of 9.66% compared to 2023 which was IDR67.87 to bancassurance transactions amounting to IDR3.5 trillion in
trillion. In 2024, Wadiah savings grew by IDR8.25 trillion or 2024.
17.55% compared to the previous year.
Total Temporary Syirkah Fund
Deposits from other Banks
Total Temporary syirkah funds in 2024 amounted to IDR257.92
Deposits from other banks in 2024 amounted to IDR4.15 trillion, trillion, an increase of 13.29% compared to 2023 which amounted
an increase of 135.70% compared to 2023 which amounted to to IDR227.66 trillion. The increase was due to the growth in the
IDR1.76 trillion. This increase was driven by growth in SIMA number of current accounts, savings and mudharabah deposits
(Interbank Mudharabah Investment Certificate) by IDR1.74 of IDR27.02 trillion.
trillion and SIPA (Interbank Fund Management Certificate based
on Sharia Principles) at by IDR600.83 billion. Mudharabah Current Account
Liabilities to Bank Indonesia The 2024 mudharabah current account amounted to IDR37.24
trillion, an increase of 14.86% compared to 2023 which was
Liabilities to Bank Indonesia in 2024 amounted to IDR18.42 IDR32.42 trillion. This increase was primarily driven by the
trillion, an increase of 54.77% compared to 2023 which amounted growth of mudharabah current accounts from third parties,
to IDR11.90 trillion. amounting to IDR2.59 trillion.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Mudharabah Saving Deposits Capital Issued and Fully Paid Up Capital
Mudharabah savings deposits in 2024 amounted to IDR85.79 The issued and fully paid-up capital in 2024 amounted to
trillion, an increase of 9.59% compared to 2023 which amounted IDR23.06 trillion, unchanged compared to 2023 which was also
to IDR78.28 trillion. This growth was influenced by the increase IDR23.06 trillion.
in mudharabah savings from third parties, which grew by IDR7.32
trillion. Additional Paid-In Capital
Mudharabah Time Deposit Additional paid-in capital in 2024 amounted to IDR3.93 trillion,
unchanged compared to 2023 which was also IDR3.93 trillion.
Mudharabah deposits in 2024 subordinated sukuk mudharabah
amounted to IDR130.68 trillion, an increase of 12.67% compared Gain on Revaluation of Fixed Asset
to 2023 which amounted to IDR115.98 trillion. This increase was
primarily driven by the growth in mudharabah deposits from Fixed asset revaluation gain in 2024 amounted to IDR553.44
related parties, amounting to IDR9.77 trillion. billion, an increase of 24.50% compared to 2023 which amounted
to IDR444.53 billion The increase was due to the appreciation in
Subordinated Sukuk Mudharabah the value of some of BSI's fixed assets in 2024, compared to the
previous revaluation.
Subordinated mudharabah sukuk in 2024 amounted to
IDR200.00 billion, unchanged compared to 2023 which also Remeasurement of Defined Benefit Programs - After
amounted to IDR200.00 billion. Taxes
Issued Mudharabah Sukuk The remeasurement of the defined benefit program — net of
tax in 2024 amounted to IDR347.64 billion, marking a 43.97%
Issued Mudharabah sukuk issued in 2024 amounted to increase compared to IDR241.46 billion in 2023.
IDR3.02 trillion, an increase of 83,563.05% compared to 2023
which amounted to IDR3.61 billion. In June 2024, BSI issued a Unrealizable Gain/(Loss) on Securities In the Group Are
sustainable sukuk (ESG) amounting to IDR3 trillion. Measured at Fair Value Through Other Comprehensive
Income
Mudharabah Term Financing
Unrealized losses on securities measured at fair value through
Mudharabah term financing in 2024 amounted to IDR1.00 other comprehensive income — net of tax in 2024 amounted to
trillion, an increase of 28.82% compared to 2023 which IDR56.81 billion, in contrast to 2023, which recorded unrealized
amounted to IDR776.25 billion. This growth was attributed to gains of IDR6.15 billion.
the mudharabah term financing facility from PT Bank Maybank
Indonesia Tbk in 2024. Retain Earning
Total Equity The 2024 retained earnings balance is IDR25.06 trillion, an
increase of 32.52% compared to 2023 which was IDR18.91
Total equity in 2024 amounted to IDR45.04 trillion, an increase trillion. This growth was influenced by the increase in unallocated
of 16.27% compared to 2023 which was IDR38.74 trillion. The retained earnings during 2024.
increase was driven by net profit in 2024 amounting to IDR7.01
trillion.
PT Bank Syariah Indonesia Tbk
184 2024 Annual Report
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Statement of Profit Loss and Other Comprehensive Income
Table of Profit and Loss Statement and Other Comprehensive Income (in IDR millions)
Growth
Description 2024 2013
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
INCOME FROM FUND MANAGEMENT BY BANK AS
MUDHARIB
Income from sales and purchases 13,404,055 12,627,780 776,275 6.15%
Income from profit sharing 8,001,204 5,940,486 2,060,718 34.69%
Income from ijarah - net 192,124 155,446 36,678 23.60%
Other main operating income 3,700,820 3,528,031 172,789 4.90%
THIRD PARTY SHARE ON RETURN (7,889,029) (5,993,168) (1,895,861) 31.63%
BANK’S SHARE IN PROFIT 17,409,174 16,258,575 1,150,599 7.08%
OTHER OPERATING INCOME
Fee based income from banking services 3,678,362 2,870,774 807,588 28.13%
Gain from marketable securities 587,199 242,110 345,089 142.53%
Other income 1,290,918 1,091,582 199,336 18.26%
Total other operating income 5,556,479 4,204,466 1,352,013 32.16%
OPERATING EXPENSES
Salary and benefits (5,284,136) (5,035,215) (248,921) 4.94%
General and administration (6,342,626) (5,169,938) (1,172,688) 22.68%
Wadiah bonus (586) (1,107) 521 (47.06%)
Others (166,294) (42,944) (123,350) 287.23%
(11,793,642) (10,249,204) (1,544,438) 15.07%
Provision for impairment losses on earning and non-
(1,893,867) (2,622,479) 728,612 (27.78%)
earning assets - net
INCOME FROM OPERATION 9,278,144 7,591,358 1,686,786 22.22%
NON OPERATING INCOME - NET 4,312 (2,156) 6,468 300.00%
INCOME BEFORE ZAKAT AND TAX EXPENSE 9,282,456 7,589,202 1,693,254 22.31%
ZAKAT (232,061) (189,730) (42,331) 22.31%
TAX EXPENSES (2,044,507) (1,695,729) (348,778) 20.57%
NET INCOME 7,005,888 5,703,743 1,302,145 22.83%
OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss:
Gain on revaluation on fixed asset 108,910 - 108,910 100.00%
Remeasurement of employee benefit liabilities 136,130 (35,181) 171,311 486.94%
Related income tax (29,948) 7,739 (37,687) (486.98%)
Items that will be reclassified to profit or loss:
(Losses)/Unrealized gains on marketable securities
measured at fair value through other comprehensive (92,116) 61,631 (153,747) (249.46%)
income.
Related income tax 29,148 - 29,148 100.00%
Total other comprehensive income net after tax 152,124 34,189 117,935 344.95%
TOTAL COMPREHENSIVE INCOME 7,158,012 5,737,932 1,420,080 24.75%
BASIC EARNINGS PER SHARE (full amount) 151,88 123.65 28.23 22.83%
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Income From Fund Management the rise in mudharabah deposit profit-sharing by IDR1.39 trillion
by Bank as Mudharib and mudharabah current account profit-sharing by IDR308.53
billion. The growth in profit-sharing for mudharabah deposits
The income from fund management by banks as mudharib in and current accounts was driven by the increase in third-party
2024 was IDR25.30 trillion, an increase of 13.69% compared to funds (DPK), which rose by IDR14.69 trillion and IDR4.82 trillion,
2023 which was IDR22.25 trillion. The growth in musyarakah respectively.
financing throughout 2024 drove the increase in profit-sharing
income by IDR2 trillion. Other Operating Income
Income from Sales and Purchases Other operating income in 2024 amounted to IDR5.56 trillion,
an increase of 32.16% compared to 2023 which was IDR4.20
Income from sales and purchases in 2024 amounted to IDR13.40 trillion. The largest contribution came from banking service fees,
trillion, an increase of 6.15% compared to 2023 which was which increased by IDR807.59 billion compared to 2023.
IDR12.63 trillion. The primary driver behind this growth was
murabahah receivables, which grew by 5.69% or IDR7.77 trillion Fee Based Income from Banking Services
in 2024.
Fee based income from Banking service fee income in 2024
Income from Profit Sharing amounted to IDR3.68 trillion, an increase of 28.13% compared
to 2023 which was IDR2.87 trillion. This growth was primarily
Revenue from profit sharing in 2024 amounted to IDR8.00 driven by the rise in bancassurance transaction income, which
trillion, an increase of 34.69% compared to 2023 which was increased by IDR343.48 billion, along with Rahn income of
IDR5.94 trillion. The rise in profit-sharing income was mainly IDR146.11 billion and internet banking service income of
driven by musyarakah financing income, which increased by IDR100.04 billion.
IDR2 trillion compared to 2023.
Benefits of Investing In Securities
Income from Ijarah – Net
Gain from marketable securities in 2024 amounted to IDR587.20
Income from ijarah – net in 2024 amounted to IDR192.12 billion, billion, an increase of 142.53% compared to 2023 which was
an increase of 23.60% compared to 2023 which was IDR155.45 IDR242.11 billion. The primary driver of this growth was income
billion. Increase in ijarah revenue in line with a 42.56% or from the sale of securities in 2024, which increased by IDR377.24
IDR932.15 billion increase in ijarah assets. billion.
Other Main operating Income Other Income
Other main operating income in 2024 amounted to IDR3.70 Other income in 2024 amounted to IDR1.29 trillion, an increase
trillion, an increase of 4.90% compared to 2023 which was of 18.26% compared to 2023 which was IDR1.09 trillion. This
IDR3.53 trillion. The growth was driven by securities income of increase was mainly driven by the recovery of written-off
IDR74.15 billion and placements with Bank Indonesia amounting receivables and financing amounting to IDR199.34 billion.
to IDR46.61 billion.
Operating Expenses
Third Parties’ Share on Return
Operating expenses in 2024 amounted to IDR11.79 trillion,
Third parties’ share on return in 2024 amounted to IDR7.89 an increase of 15.07% compared to 2023 which amounted
trillion, an increase of 31.63% compared to 2023 which to IDR10.25 trillion. The primary factor behind this increase
amounted to IDR5.99 trillion. This increase was primarily due to was the rise in general and administrative expenses in 2024 by
IDR1.17 trillion.
PT Bank Syariah Indonesia Tbk
186 2024 Annual Report
Page 189
Salary and Benefits Income Before Zakat and Tax Expense
Salaries and benefit expenses increased by 4.94%, from IDR5.04 Income before zakat and tax burden in 2024 was IDR9.28 trillion,
trillion in 2023 to IDR5.28 trillion in 2024. an increase of 22.31% compared to 2023 which was IDR7.59
trillion.
General and Administrative
Zakat
General and administrative expenses in 2024 amounted to
IDR6.34 trillion, an increase of 22.68% compared to 2023 which Zakat in 2024 amounted to IDR232.06 billion, an increase of
amounted to IDR5.17 trillion. The increase was mainly driven 22.31% compared to 2023 which was IDR189.73 billion. Zakat
by promotional expenses of IDR223.56 billion, depreciation of is a portion of wealth that must be allocated by muzakki (zakat
fixed assets and right-of-use assets of IDR212.05 billion, and payers) to mustahiq (zakat recipients). The sources of zakat,
outsourcing service fees of IDR108.23 billion. infaq, and shadaqah funds come from the Bank and other parties,
which are collected and distributed in accordance with Sharia
Wadiah Bonus principles.
The 2024 wadiah bonus burden is IDR586 million, down 47.06% Tax Expenses
compared to 2023 which was IDR1.11 billion. This decline was
due to the decrease in wadiah bonuses on interbank wadiah The 2024 tax expenses is IDR2.04 trillion, an increase of 20.57%
current accounts by IDR276.36 million and non-bank wadiah compared to 2023 which was IDR1.70 trillion.
current accounts by IDR246.53 million.
Net Income
Others
Net income in 2024 was IDR7.01 trillion, an increase of 22.83%
Other expenses in 2024 reached IDR166.29 billion, showing a compared to 2023 which was IDR5.70 trillion. This increase
significant increase of 287.23% compared to IDR42.94 billion in was supported by rising margin and profit-sharing income, as
2023. well as steady growth in fee-based income. To further enhance
profitability, BSI continued its efficiency measures while
Provision for Impairment Losses on Earning and maintaining sound asset quality.
Non-Earning Assets – Net
Other Comprehensive Income
The net allowance for impairment losses on earning and non-
earning assets in 2024 was IDR1.89 trillion, down 27.78% Other comprehensive income in 2024 amounted to IDR152.12
compared to 2023 which was IDR2.62 trillion. This decline was billion, an increase of 344.95% compared to 2023 which was
in line with the maintained quality of financing throughout 2024. IDR34.19 billion. The increase in other comprehensive income
Additionally, there was a splitting bucket calculation for PD LGD was mainly from the remeasurement of employee benefits
for KUR and non-KUR financing. of IDR171.31 billion and the revaluation of assets in 2024 of
IDR108.91 billion.
Income from Operation
Comprehensive Income
Income from operation in 2024 was IDR9.28 trillion, an increase
of 22.22% compared to 2023 which was IDR7.59 trillion. The Comprehensive profit in 2024 amounted to IDR7.16 trillion, an
growth in operating profit aligned with the increase in the Bank's increase of 24.75% compared to 2023 which was IDR5.74 trillion.
share of profit in 2024.
Basic Earnings Per Share
Non Operating Income – Net
Basic earnings per share in 2024 amounted to IDR151.88, an
Non-operating income - net in 2024 amounted to IDR4.31 billion, increase of 22.83% compared to 2023 which was IDR123.65.
an increase of 300.00% compared to 2023 which amounted to The rise in earnings per share was in line with the Bank’s profit
(IDR2.16) billion. growth in 2024.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Statements of Cash Flows
Table of Cash Flow Statement (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
CASH FLOW FROM OPERATING ACTIVITIES
Proceeds of margin, profit sharing, ijarah and other main
25,260,645 22,356,599 2,904,046 12.99%
operation
Payment of profit sharing for temoorary syirkah funds (7,854,159) (5,930,162) (1,923,997) 32.44%
Receipts from recovery of written-off financing and
2,097,759 1,703,364 394,395 23.15%
receivables
Receipt of other operating income 4,266,371 3,115,816 1,150,555 36.93%
Payment of Tantiem (110,228) (91,574) (18,654) 20.37%
Payment of operating expenses (14,283,894) (12,698,368) (1,585,526) 12.49%
Receipt of non-operating income - net 112,287 25,571 86,716 339.12%
Payment of corporate income tax (1,985,972) (1,855,197) (130,775) 7.05%
Payment of zakat (268,348) (205,881) (62,467) 30.34%
Distribution of qardhul hasan funds (117,028) (80,736) (36,292) 44.95%
Cash flows before changes in operating assets and
7,117,433 6,339,432 778,001 12.27%
liabilities
Changes in operating assets and liabilities:
(Increase)/decrease in operating assets:
Marketable Securities - measured at fair value (1,472,899) (3,972,560) 2,499,661 (62.92%)
Other short-term securities (115,758) (40,287) (75,471) 187.33%
Receivables (7,739,380) (11,834,760) 4,095,380 (34.60%)
Fund of Qardh (2,466,703) (1,605,472) (861,231) 53.64%
Financing (27,026,967) (18,465,422) (8,561,545) 46.37%
Acceptance receivables 246,083 50,175 195,908 390.45%
Assets acquired for ijarah (932,147) (705,535) (226,612) 32.12%
Other assets 245,969 (2,886) 248,855 8,622.83%
Increase/(decrease) in operating liabilities:
Obligations due Immediately (421,137) 322,716 (743,853) (230.50%)
Deposits from customers 6,553,248 1,861,641 4,691,607 252.01%
Deposits from other banks 2,390,047 (457,396) 2,847,443 622.53%
Acceptance liability (246,083) (50,175) (195,908) 390.45%
Tax payable (99,768) 48,173 (147,941) (307.10%)
Other liabilities 3,757,231 283,819 3,473,412 1,223.81%
Increase in temporary partnership funds 27,023,092 30,269,572 (3,246,480) (10.73%)
Net cash generated from operating activities 6,812,261 2,041,035 4,771,226 233.77%
PT Bank Syariah Indonesia Tbk
188 2024 Annual Report
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Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
CASH FLOW FROM INVESTMENT ACTIVITIES
Sale/disposal of investments in securities 103,380,752 111,080,068 (7,699,316) (6.93%)
Acquisition of securities (92,955,821) (120,672,073) 27,716,252 (22.97%)
Proceeds from sale of fixed assets 1,274 5,521 (4,247) (76.92%)
Acquisition of fixed assets (2,935,755) (826,243) (2,109,512) 255.31%
Acquisition of intangible assets (1,144,967) (991,632) (153,335) 15.46%
Net cash (used for)/ obtained from investing activities 6,345,483 (11,404,359) 17,749,842 155.64%
CASH FLOW FROM FINANCING ACTIVITIES
Payment of lease liabilities (151,913) (134,742) (17,171) 12.74%
Dividend payment (855,561) (426,018) (429,543) 100.83%
Mudharabah term financing payments (7,778,995) (781,307) (6,997,688) 895.64%
Acceptance of mudharabah term financing 8,001,935 776,250 7,225,685 930.85%
Settlement of securities issued - (1,375,000) 1,375,000 (100.00%)
Securities issued 3,015,731 203,759 2,811,972 1,380.05%
Liabilities to Bank Indonesia 6,517,809 11,900,055 (5,382,246) (45.23%)
Net cash provided by financing activities 8,749,006 10,162,997 (1,413,991) (13.91%)
NET INCREASE IN CASH AND CASH EQUIVALENTS 21,906,750 799,673 21,107,077 2,639.46%
CASH AND CASH EQUIVALENTS AT THE BEGINNING
40,021,092 39,221,419 799,673 2.04%
OF THE YEAR
CASH AND CASH EQUIVALENTS AT YEAR END 61,927,842 40,021,092 21,906,750 54.74%
Cash and cash equivalents at year-end consist of:
Cash 8,080,689 5,255,841 2,824,848 53.75%
Current account and placement at Bank Indonesia 49,966,279 32,440,778 17,525,501 54.02%
Current account and placements in other banks 3,880,874 2,324,473 1,556,401 66.96%
TOTAL 61,927,842 40,021,092 21,906,750 54.74%
Cash Flow From Operating Activities used for investment activities amounting to negative IDR11.40
trillion. In 2024, there were more sales/disposals of securities
Net cash generated from operating activities in 2024 amounted compared to acquisitions, resulting in higher net cash from
to IDR6.81 trillion, an increase of 233.77% compared to net cash investing activities than in 2023.
generated from operating activities in 2023 which amounted to
IDR2.04 trillion. The increase was primarily driven by customer Cash Flow From Financing Activities
deposits, which grew by IDR4.69 trillion, and income from sales
transactions, profit-sharing, ijarah, and other core business Net cash flow obtained from financing activities in 2024
activities, which rose by IDR2.90 trillion. amounted to IDR8.75 trillion, down 13.91% compared to net cash
obtained from financing activities in 2023 which amounted to
Cash Flow From Investment Activities IDR10.16 trillion. Liabilities to Bank Indonesia in 2024 decreased
by IDR5.38 trillion compared to 2023, which contributed to the
Net cash obtained from investment activities in 2024 amounted decline in cash flows from financing activities.
to IDR6.35 trillion, in contrast to 2023 which recorded net cash
PT Bank Syariah Indonesia Tbk
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Statements of Reconciliation of Income and Revenue Sharing
Table of Revenue and Profit Sharing Reconciliation Statement (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Revenue from fund management as mudharib 25,298,203 22,251,743 3,046,460 13.69%
Deduction
Current year revenue for which cash or cash equivalents
have not yet been received:
Income from sales and purchase (620,300) (623,425) 3,125 (0.50%)
Income from profit sharing (79,292) (44,429) (34,863) 78.47%
Amortization income from the difference in the
acquisition value of securities compared to the (75,137) (104,229) 29,092 (27.91%)
nominal value
Income from ijarah - net (33,132) (29,685) (3,447) 11.61%
Other main operating income (979,776) (889,375) (90,401) 10.16%
(1,787,637) (1,691,143) (96,494) 5.71%
Additions
Prior year income for which cash or cash equivalents are
received in the current year:
Income from sales and purchase 623,425 588,556 34,869 5.92%
Income from profit sharing 44,429 25,972 18,457 71.06%
Amortization income from the difference in the
acquisition value of securities compared to the 104,229 43,778 60,451 138.09%
nominal value
Income from ijarah - net 29,685 20,093 9,592 47.74%
Other main operating income 889,375 898,140 (8,765) (0.98%)
1,691,143 1,576,539 114,604 7.27%
Income available for profit sharing 25,201,709 22,137,139 3,064,570 13.84%
The Bank's profit sharing rights (17,312,680) (16,143,971) (1,168,709) 7.24%
Third party rights to profit sharing 7,889,029 5,993,168 1,895,861 31.63%
Detailed to:
The rights of fund owners to the profits that have
7,597,451 5,737,236 1,860,215 32.42%
been distributed
The rights of fund owners to undistributed profit
291,578 255,932 35,646 13.93%
sharing
Total 7,889,029 5,993,168 1,895,861 31.63%
Revenue From Management of Funds as Mudharib Current Year Income for Which Cash or Cash
Equivalents Have Not Been Received
The revenue from fund management by banks as mudharib in
2024 was IDR25.30 trillion, an increase of 13.69% compared to Current year income for which cash or cash equivalents have not
2023 which was IDR22.25 trillion. The most significant increase been received in 2024 amounted to IDR1.79 trillion, an increase
was in profit-sharing income, which grew by IDR2.06 trillion or of 5.71% compared to 2023 which amounted to IDR1.69 trillion.
34.69% compared to 2023. The increase was due to growth in other main operating income
of IDR 90.40 billion.
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190 2024 Annual Report
Page 193
Previous Year Income for Which Cash or Cash Profit Sharing Rights Belonging to the Bank
Equivalents Were Received In the Current Year
The bank's profit sharing rights in 2024 amounted to IDR17.31
The previous year's income for which cash or cash equivalents trillion, an increase of 7.24% compared to 2023 which amounted
were received in the current year 2024 amounted to IDR1.69 to IDR16.14 trillion.
trillion, an increase of 7.27% compared to 2023 which amounted
to IDR1.58 trillion. The increase was driven by the growth in Third Party Rights to Profit Sharing
amortization income from the difference between the acquisition
value of securities and their nominal value. Third party rights to profit sharing in 2024 amounted to IDR7.89
trillion, an increase of 31.63% compared to 2023 which amounted
Available Income for Profit Sharing to IDR5.99 trillion. The increase was driven by the growth of
mudharabah deposits and mudharabah demand deposits.
The income available for profit sharing in 2024 is IDR25.20
trillion, an increase of 13.84% compared to 2023 which was
IDR22.14 trillion. The increase is in line with the growth in fund
management income as a mudharib.
Statements on Sources and Distribution of Zakat Funds
Statement on Sources and Distribution of Zakat Funds (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Sources of zakat funds
Internal bank 232,061 189,730 42,331 22.31%
External bank
Employee 36,452 33,041 3,411 10.32%
Customers and the public 38,743 34,731 4,012 11.55%
307,256 257,502 49,754 19.32%
Distribution of zakat funds
Distributed to other institutions (268,348) (205,881) (62,467) 30.34%
Reduction of zakat funds 38,908 51,621 (12,713) (24.63%)
Initial balance of zakat funds 196,774 145,153 51,621 35.56%
Final balance of zakat funds 235,682 196,774 38,908 19.77%
Zakat for employees, customers, and the general public is zakat that is paid individually through the Bank's E-Channel platform and will
be distributed to zakat management institutions.
Source of Zakat Funds Distribution of Zakat Funds
The source of zakat funds in 2024 was IDR307.26 billion, an The distribution of zakat funds in 2024 amounted to IDR268.35
increase of 19.32% compared to 2023 which was IDR257.50 billion, an increase of 30.34% compared to 2023 which was
billion. The increase was mainly due to the growth of zakat funds IDR205.88 billion. BSI's zakat funds were distributed through
from internal banks of IDR42.33 billion. Zakat Institutions and Zakat Fund Institution.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Statements of Sources and Use of Qardhul Hasan Funds
Statement of Sources and Uses of Qardhul Hasan Funds (in IDR millions)
Growth
Description 2024 2023
Nominal %
(1) (2) (3) (4) = (2)-(3) (5) = (4)/(3)
Source of qardhul hasan funds
Infaq and shadaqah 84,691 63,947 20,744 32.44%
Penalty 21,972 17,915 4,057 22.65%
Non-halal income 1,240 1,733 (493) (28.45%)
Others 4,094 - 4,094 100.00%
111,997 83,595 28,402 33.98%
Use of qardhul hasan funds
Donation (117,028) (80,736) (36,292) 44.95%
(Decrease)/increase in benevolent funds (5,031) 2,859 (7,890) (275.97%)
Initial balance of qardhul hasan fund 9,907 7,048 2,859 40.56%
Ending balance of qardhul hasan fund 4,876 9,907 (5,031) (50.78%)
In accordance with DSN-MUI Fatwa No. 123/DSN-MUI/XI/2018, billion. The increase was mainly due to an increase in infaq and
the Charity Fund comes from Funds that May Not Be Recognized shadaqah in 2024 of IDR20.74 billion.
as Income (TBDSP Funds), including the following:
1. Transactions that are not in accordance with sharia principles Use of Qardhul Hasan Funds
that cannot be avoided including interest income (riba).
2. Sharia transactions that do not meet the provisions and The use of qardhul hasan in 2024 amounted to IDR117.03 billion,
limitations (pillars and/or conditions). an increase of 44.95% compared to 2023 which amounted to
3. Sanction funds (fines) for not fulfilling obligations according IDR80.74 billion. This was due to an increase in donations in
to the agreement. 2024.
4. Funds whose owner is unknown, whose owner is known but
not found or whose owner is known but the cost of returning
it is greater than the amount of the funds. Profit Sharing Distribution Report
qardhul hasan funds consist of social funds originating from fines/ Throughout 2023-2024, the distribution of profit sharing for
penalties, transactions that are not in accordance with sharia fund collection and distribution activities is presented in the
principles, and infaq and shadaqah originating from E-Channel. table below.
Infaq and shadaqah are assets that are voluntarily given by their
owners, whether the allocation is limited (determined) or not. Fund Collection
Others consist of accounts for holding financing installments,
obligations to third parties, administration accounts, clearing The total average balance of fund collection in 2024 amounted
intermediaries and others. to IDR231.61 trillion, with total revenue allocated for profit
sharing reaching IDR1.74 trillion. Meanwhile, the total average
Source of Qardhul Hasan Funds balance of fund collection in 2023 was IDR208.43 trillion, with
total revenue allocated for profit sharing amounting to IDR1.57
The total source of qardhul hasan in 2024 was IDR111.99 billion, trillion.
an increase of 33.98% compared to 2023 which was IDR83.60
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192 2024 Annual Report
Page 195
Table of Profit Sharing Distribution Report for Fund Collection in 2024
Net Revenue Sharing Profit Sharing
Owner’s Share Ratio Owner’s Share Ratio
Pre- Pre-
Type of Fund Average Indicated Average Indikasi
Shared Income agreed Total Shared Income agreed Total
Collection Balance of Rate Balance Rate of
profit Profit profit Profit
of Return Return
sharing Sharing sharing Sharing
(%) (%)
(%) (%)
A B C D E A B C D E
1. Placement at
297,754 2,231 20.44 456 1.84 - - - - -
other banks
2. Mudharabah
35,781,434 268,101 43.07 115,482 3.87 - - - - -
current account
3. Mudharabah
78,679,701 589,527 5.71 33,675 0.51 - - - - -
savings
4. Mudharabah time
112,646,493 844,033 - 221,594 - - - - - -
deposit
a. 1 Month 61,879,491 463,648 25.19 116,783 2.26 - - - - -
b. 3 Months 29,533,162 221,285 27.69 61,275 2.49 - - - - -
c. 6 Months 12,711,555 95,245 28.15 26,814 2.53 - - - - -
d. 12 Months 8,522,285 63,855 26.19 16,722 2.35 - - - - -
5. Issued securities 3,200,000 26,397 68.52 18,086 6.78 - - - - -
6. Received financing 1,000,000 7,493 75.63 5,667 6.80 - - - - -
Total 231,605,382 1,737,782 - 394,960 - - - - - -
Table of Profit-Sharing Distribution Report for Fund Collection in 2023
Net Revenue Sharing Profit Sharing
Owner’s Share Ratio Owner’s Share Ratio
Pre- Pre-
Type of Fund Average Average Indicated
Shared Income agreed Total Indicated Shared Income agreed Total
Collection Balance Balance of Rate
profit Profit Rate of profit Profit
of Return
sharing Sharing Return(%) sharing Sharing
(%)
(%) (%)
A B C D E A B C D E
1. Placement in
389,564 2,930 20.31 595 1.83 - - - - -
other banks
2. Mudharabah
30,295,642 227,875 46.97 107,044 4.24 - - - - -
current account
3. Mudharabah
72,646,672 546,426 7.53 41,172 0.68 - - - - -
savings
4. Mudharabah time
104,125,452 783,200 - 211,707 - - - - - -
deposit
a. 1 Month 59,224,732 445,471 26.74 119,118 2.41 - - - - -
b. 3 Months 26,030,204 195,791 27.68 54,186 2.50 - - - - -
c. 6 Months 8,308,741 62,496 28.10 17,559 2.54 - - - - -
d. 12 Months 10,561,775 79,442 26.24 20,844 2.37 - - - - -
5. Securities Issued 200,000 1,504 87.57 1,317 7.90 - - - - -
6. Received financing 776,250 5,839 71.45 4,172 6.45 - - - - -
Total 208,433,580 1,567,774 - 366,007 - - - - - -
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Fund Distribution
The total average balance of fund distribution in 2024 amounted to IDR290.48 trillion, with a total revenue to be shared of IDR2.09
trillion. Meanwhile, in 2023, the total average balance of fund distribution was IDR260.63 trillion, with a total revenue to be shared of
IDR1.85 trillion.
Table of Profit-Sharing Distribution Report of Fund Distribution (in IDR millions)
2024 2023
Revenue to be Revenue to be
Type of Fund Distribution Average Balance Average Balance
Shared Shared
A B A B
Placement in other banks 578,681 69 349,737 -
Securities owned 42,918,753 238,435 47,197,896 246,704
Murabahah receivables 133,680,881 1,107,156 127,477,713 1,049,102
Istishna receivables 13 10 32 8
Multijasa-service receivables 173,810 1,535 207,950 1,975
Pawn financing - - - -
Mudharabah financing 2,702,825 10,065 1,770,933 6,591
Musyarakah financing 107,209,841 711,969 81,363,476 530,526
Lease financing 3,214,823 19,841 2,260,540 14,527
Other financing - - - -
Total 290,479,627 2,089,080 260,628,277 1,849,433
Debt Payment Ability and Receivables Collectibility
Debt Payment Ability
Creditor Rights Protection Short-Term Debt Payment Ability (Liquidity)
BSI has policies regarding the fulfillment of creditors' rights, one A bank’s liquidity is influenced by financing structure, asset
of which is through the rights of mudharabah sukuk holders. liquidity, third-party liabilities, and financing commitments to
The rights of mudharabah sukuk holders are paripassu (equal), debtors. BSI’s liquidity adequacy is measured using the Financing
without preferential rights, with other BSI creditors' rights, to Deposit Ratio (FDR). The calculation of the FDR (Financing to
both existing and future, except for BSI creditors' rights that are Deposit Ratio) refers to the Financial Services Authority Circular
specifically secured by BSI’s assets, whether existing or future. Letter (SEOJK) Number 10/SEOJK.03/2020 concerning the
Transparency and Publication of Reports for Sharia Banks and
Creditor protection includes BSI's obligation to pay the Sharia Business Units.
entire amount due to mudharabah sukuk holders, consisting
of mudharabah sukuk funds, profit-sharing income, and late
payment penalties (if any). These payments must be made on
the scheduled repayment date of the mudharabah sukuk funds
and the profit-sharing income payment date, in accordance with
the provisions of the mudharabah sukuk trustee agreement
(whichever is applicable).
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Tabel of Short-Term Debt Payment Ability (In %)
Description 2024 2023 Increase/Decrease
(1) (2) (3) (4) = (2)-(3)
Financing to Deposit Ratio (FDR) 84.97% 81.73% 3.24%
The FDR (Financing to Deposit Ratio) in 2024 was 84.97%, an increase from 81.73% in 2023. This indicates that the distribution of
funds (financing) in 2024 was more optimal compared to 2023, leading to a higher financing growth of IDR38.15 trillion or 15.89%,
compared to the increase in third-party funds (DPK), which amounted to IDR33.68 trillion or 11.46% year-on-year.
Long-Term Debt Payment Ability (Solvency)
The bank measures solvency through the Capital Adequacy Ratio (CAR). It ensures sufficient capital to cover credit risk, market risk,
and operational risk. The calculation of the CAR refers to Financial Services Authority Regulation (POJK) Number 21/POJK.03/2014
concerning the Minimum Capital Requirement for Sharia Commercial Banks.
Table of Long-Term Debt Payment Ability (In %)
Description 2024 2023 Increase/Decrease
(1) (2) (3) (4) = (2)-(3)
Capital Adequacy Ratio (CAR) 21.40% 21.04% 0.36%
The CAR in 2024 stood at 21.40%, an increase from 21.04% in 2023. The rise in net profit in 2024 was a key factor contributing to the
increase in capital. This ratio also reflects the bank’s strong solvency, as it exceeds the minimum CAR requirement set by the regulator,
ensuring the bank's ability to anticipate various risks, including credit risk, market risk, and operational risk.
Debt Payment Ability From Issued Securities
The ability to repay debt can also be reflected through the rating of securities issued by BSI, namely sukuk. The securities issued are
regularly assessed by rating agencies to support their creditworthiness. The quality of the securities is highly determined by the issuing
company's ability to repay them upon maturity and its capacity to pay interest or coupons throughout the issuance period.
Table of Debt Payment Ability from Issued Securities
Rating
Description
2024 2023
Subordinated Medium-Term Sukuk Mudharabah of PT Bank Syariah Indonesia, Tbk
AA (sy) oleh (Pefindo) AA (sy) oleh (Pefindo)
2023 id id
Sustainable Sukuk Mudharabah I Bank BSI Phase I 2024 AAA oleh (Pefindo)
Id
-
Table of Rating Meaning
Rating Agency Rating Meaning
The highest rating, indicating that the issuer has an extremely high ability to meet its financial
AAA
Id
obligations.
Pefindo
A high rating, showing that the issuer has an excellent ability to pay debts, but slightly lower
AA
Id
than AAA
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Receivables Collectibility
The calculation of the Bank’s non-performing financing (NPF) ratio for 2024 and 2023 refers to the Financial Services Authority Circular
No. 10/SEOJK.03/2020 dated July 1, 2020, concerning Transparency and Publication of Reports for Islamic Commercial Banks and
Islamic Business Units.
Table of Bank's Non-Performing Financing Ratio (In %)
Description 2024 2023 Increase/Decrease
(1) (2) (3) (4) = (2)-(3)
Non Performing Financing (NPF) Gross 1.90% 2.08% (0.18%)
Non Performing Financing (NPF) Nett 0.50% 0.55% (0.05%)
The NPF Gross (before deducting allowance for impairment losses) in 2024 stood at 1.90%, improving by 0.18% compared to 2.08%
in 2023. Meanwhile, NPF Net decreased by 0.05%, from 0.55% in 2023 to 0.50% in 2024. Maintained financing quality and selective
financing distribution in 2024 led to a decrease or improvement in the NPF ratio.
Productive Asset Quality Analysis
In 2024, the total productive assets of both related and unrelated parties at BSI amounted to IDR346.58 trillion, an increase of 9.35%
compared to 2023, which stood at IDR316.95 trillion. The increase in productive assets was primarily driven by financing growth of
IDR38.17 trillion
The composition of productive assets in 2024 includes IDR336.33 trillion categorized as current, IDR4.97 trillion under special mention,
IDR1.32 trillion as substandard, IDR684.44 billion as doubtful, and IDR3.27 trillion as non-performing.
Table of Productive Asset Quality Table (in IDR millions)
INDIVIDUAL
2024
No. ITEMS
Special
Current Substandard Doubtful Loss Total
Mention
A. RELATED PARTIES 1,622,945 - - - - 1,622,945
1 Placements in Other Banks 128,548 - - - - 128,548
a. Rupiah 106,497 - - - - 106,497
b. Foreign Currency 22,051 - - - - 22,051
2 Spot and Forward Receivables - - - - - -
a. Rupiah - - - - - -
b. Foreign Currency - - - - - -
3 Securities Owned 193,454 - - - - 193,454
a. Rupiah 193,454 - - - - 193,454
b. Foreign Currency - - - - - -
4 Acceptance Receivables 42,433 - - - - 42,433
Receivables-Based and Lease-Based
5 57,017 - - - - 57,017
Financing
PT Bank Syariah Indonesia Tbk
196 2024 Annual Report
Page 199
The level of financing collectibility can be assessed based on the smoothness of financing repayments. The disbursed financing and its
collectibility classification are reflected in the following table.
TTable of Receivables Based on Collectibility Category (in IDR millions)
2024 2023 Increase/Decrease
Allowance Allowance Allowance
Description for for for
Principal Principal Pincipal
Impairment Impairment Impairment
Losses Losses Losse
(1) (2) (3) (4) (5) (6) = (2)-(4) (7) = (3)-(5)
Current 268,203,867 4,184,861 230,399,752 3,927,279 37,804,115 257,582
Special Mention 4,998,011 2,225,343 4,929,487 2,088,204 68,524 137,139
Substandard 1,319,945 527,992 1,483,459 706,100 (163,514) (178,108)
Doubtful 684,435 250,251 866,731 438,182 (182,296) (187,931)
Loss 3,274,985 3,103,235 2,636,615 2,528,697 638,370 574,538
Total 278,481,243 10,291,682 240,316,044 9,688,462 38,165,199 603,220
The total principal and financing receivables in 2024 amounted to IDR278.48 trillion, an increase of IDR38.16 trillion compared to
2023, which stood at IDR240.32 trillion. In 2024, the principal and financing receivables categorized as current amounted to IDR268.20
trillion, under special mention amounted to IDR5.00 trillion, substandard amounted to IDR1.32 billion, doubtful amounted to Rp684.44
billion, and non-performing amounted to IDR3.27 trillion.
INDIVIDUAL
2023
Current Special Mention Substandard Doubtful Loss Total
1,527,157 - - - - 1,527,157
105,240 - - - - 105,240
71,630 - - - - 71,630
33,610 - - - - 33,610
- - - - - -
- - - - - -
- - - - - -
147,792 - - - - 147,792
147,792 - - - - 147,792
- - - - - -
61,610 - - - - 61,610
46,340 - - - - 46,340
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2024 Annual Report
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
INDIVIDUAL
2024
No. ITEMS
Special
Current Substandard Doubtful Loss Total
Mention
a. MSME Customers - - - - - -
i, Rupiah - - - - - -
ii, Foreign Currency - - - - - -
b. Non-MSME Customers 57,017 - - - - 57,017
i, Rupiah 57,017 - - - - 57,017
ii, Foreign Currency - - - - - -
c. Restructured Financing - - - - - -
i, Rupiah - - - - - -
ii, Foreign Currency - - - - - -
6 Profit-Sharing Financing 1,146,577 - - - - 1,146,577
a. MSME Customers - - - - - -
i, Rupiah - - - - - -
ii, Foreign Currency - - - - - -
b. Non-MSME Customers 1,146,577 - - - - 1,146,577
i, Rupiah 1,146,577 - - - - 1,146,577
ii, Foreign Currency - - - - - -
c. Restructured Financing - - - - - -
i, Rupiah - - - - - -
ii, Foreign Currency - - - - - -
7 Equity Participation - - - - - -
8 Commitments and Contingencies 54,916 - - - - 54,916
a. Rupiah 54,916 - - - - 54,916
b. Foreign Currency - - - - - -
B. UNRELATED PARTIES 334,710,939 4,970,827 1,319,946 684,436 3,274,984 344,961,132
1 Placements in Other Banks 1,352,326 - - - - 1,352,326
a. Rupiah 193,933 - - - - 193,933
b. Foreign Currency 1,158,393 - - - - 1,158,393
2 Spot and Forward Receivables - - - - - -
a. Rupiah - - - - - -
b. Foreign Currency - - - - - -
3 Securities Owned 64,458,351 - - - - 64,458,351
a. Rupiah 55,582,680 - - - - 55,582,680
b. Foreign Currency 8,875,671 - - - - 8,875,671
4 Acceptance Receivables 147,712 - - - - 147,712
Receivables-Based and Lease-Based
5 154,881,030 2,178,512 895,038 555,608 2,169,439 160,679,627
Financinga
a. MSME Customers 35,827,329 528,409 320,714 171,936 437,931 37,286,319
i, Rupiah 35,576,086 528,409 320,714 171,936 437,931 37,035,076
ii, Foreign Currency 251,243 - - - - 251,243
b. Non-MSME Customers 119,053,701 1,650,103 574,324 383,672 1,731,508 123,393,308
i, Rupiah 116,138,180 1,650,103 574,324 383,672 1,731,508 120,477,787
ii, Foreign Currency 2,915,521 - - - - 2,915,521
PT Bank Syariah Indonesia Tbk
198 2024 Annual Report
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INDIVIDUAL
2023
Current Special Mention Substandard Doubtful Loss Total
289 - - - - 289
289 - - - - 289
- - - - - -
46,051 - - - - 46,051
46,051 - - - - 46,051
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,084,211 - - - - 1,084,211
- - - - -
- - - - -
- - - - -
1,084,211 - - - - 1,084,211
1,084,211 - - - - 1,084,211
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
81,964 - - - - 81,964
81,964 - - - - 81,964
- - - - - -
305,440,046 4,900,652 1,483,459 866,730 2,735,615 315,426,502
1,969,233 - - - - 1,969,233
317,627 - - - - 317,627
1,651,606 - - - - 1,651,606
- - - - - -
- - - - - -
- - - - - -
71,304,734 - - - 99,000 71,403,734
69,304,449 - - - 99,000 69,403,449
2,000,285 - - - - 2,000,285
369,618 - - - - 369,618
144,087,610 2,193,525 856,023 693,907 1,717,884 149,548,949
30,419,670 582,952 295,023 246,213 337,464 31,881,322
30,398,595 582,952 295,023 246,213 337,464 31,860,247
21,075 - - - 21,075
113,667,940 1,610,573 561,000 447,694 1,380,420 117,667,627
111,648,069 1,610,573 561,000 447,694 1,380,420 115,647,756
2,019,871 - - - - 2,019,871
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2024 Annual Report
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
INDIVIDUAL
2024
No. ITEMS
Special
Current Substandard Doubtful Loss Total
Mention
c. Restructured Financing 2,911,577 354,236 302,273 162,287 1,265,413 4,995,786
i, Rupiah 2,911,577 354,236 302,273 162,287 1,265,413 4,995,786
ii, Foreign Currency - - - - - -
6 Profit-Sharing Financing 111,526,474 2,791,965 424,908 128,828 1,105,545 115,977,720
a. MSME Customers 14,532,326 77,584 101,361 68,284 349,304 15,128,859
i, Rupiah 14,064,381 77,584 101,361 68,284 349,304 14,660,914
ii, Foreign Currency 467,945 - - - - 467,945
b. Non-MSME Customers 96,994,148 2,714,381 323,547 60,544 756,241 100,848,861
i, Rupiah 94,383,085 2,589,427 158,666 60,544 756,241 97,947,963
ii, Foreign Currency 2,611,063 124,954 164,881 - - 2,900,898
c. Restructured Financing 6,991,160 2,574,564 315,893 51,579 794,577 10,727,773
i, Rupiah 6,223,892 2,449,610 151,012 51,579 794,577 9,670,670
ii, Foreign Currency 767,268 124,954 164,881 - - 1,057,103
7 Equity Participation - - - - - -
8 Commitments and Contingencies 2,350,046 350 - - - 2,350,396
a. Rupiah 1,343,667 350 - - - 1,344,017
b. Foreign Currency 1,006,379 - - - - 1,006,379
III OTHER INFORMATION
1 Total Bank Assets Used as Collateral: 19,800,000
a. With Bank Indonesia 19,800,000
b. With Other Parties -
2 Foreclosed Collateral -
Capital Structure
BSI consistently maintains an optimal capital structure to support its business development.
Details of Capital Structure
Mandiri Syariah's capital structure consists of Core Capital (Tier 1) and Supplementary Capital (Tier 2). The details of BSI’s capital
structure are as follows.
Table of Details of Capital Structure (in IDR millions)
Individual
Capital Components
2024 2023
I Core Capital (Tier I) 41,685,617 36,095,427
1. Common Equity Tier 1 (CET 1) 41,685,617 36,095,427
1.1. Paid-up Capital 22,923,383 22,923,383
1.2. Additional Capital Reserves 21,699,922 15,503,653
1.2.1. Increasing Factors 29,067,327 22,814,244
1.2.1.1 Other Comprehensive Income 553,440 450,684
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200 2024 Annual Report
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INDIVIDUAL
2023
Current Special Mention Substandard Doubtful Loss Total
4,556,503 687,343 371,121 401,958 1,310,476 7,327,411
4,474,280 687,343 371,121 401,958 1,310,476 7,245,188
82,223 - - - - 82,223
84,587,477 2,706,652 627,436 172,823 918,731 89,013,119
12,797,637 153,659 109,497 133,400 298,181 13,492,374
12,725,685 153,659 109,497 133,400 298,181 13,420,422
71,952 - - - - 71,952
71,789,840 2,552,993 517,939 39,423 620,550 75,520,745
70,020,881 2,552,993 184,145 39,423 620,550 73,417,992
1,768,959 - 333,794 - - 2,102,753
7,487,163 2,523,870 553,633 125,187 752,301 11,442,154
6,749,120 2,523,870 219,839 125,187 752,301 10,370,317
738,043 - 333,794 - - 1,071,837
- - - - -
3,121,374 475 - - - 3,121 849
2,082,954 475 - - - 2,083,429
1,038,420 - - - - 1,038,420
12,500,000
12,500,000
-
-
Individual
Capital Components
2024 2023
1.2.1.1.1 Excess from foreign exchange translation
- -
of financial statements
1.2.1.1.2 Potential gains from increased fair value of financial
assets measured at fair value through other - 6,154
comprehensive income
1.2.1.1.3 Surplus balance on revaluation of fixed assets 553,440 444,530
1.2.1.2 Other Disclosed Reserves 28,513,887 22,363,560
1.2.1.2.1 Agio Ordinary share 3,381,491 3,381,491
1.2.1.2.2 General reserves 3,377,462 2,236,713
1.2.1.2.3 Retained earnings from previous years after tax 14,678,422 10,970,989
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Individual
Capital Components
2024 2023
1.2.1.2.4 Profit for the year after tax 7,005,888 5,703,743
1.2.1.2.5 Paid-up capital funds - -
1.2.1.2.6 Donated capital - -
1.2.1.2.7 Issued warrants - -
1.2.1.2.8 Stock options, which are issued as part of stock-based
70,624 70,624
compensation programs
1.2.2. Deduction Factors -/- 7,367,405 7,310,591
1.2.2.1 Other comprehensive expenses 56,814 -
1.2.2.1.1 Deficiency from foreign exchange translation
- -
of financial statements
1.2.2.1.2 Potential losses from a decrease in the fair value
of financial assets measured at fair value through other 56,814 -
comprehensive income.
1.2.2.2 Other disclosed reserves 7,310,591 7,310,591
1.2.2.2.1 Disagio Ordinary share 7,310,591 7,310,591
1.2.2.2.2 Accumulated losses from previous years - -
1.2.2.2.3 Current year's losses - -
1.2.2.2.4 Shortfall between Asset Write-off Allowance (PPA)
and Impairment Loss Reserves (CKPN) on productive - -
assets
1.2.2.2.5 Shortfall in fair value adjustments of financial instruments
- -
in the Trading Book
1.2.2.2.6 PPA on non-productive assets required to be established - -
1.3. Non-Controlling Interests That Can Be Counted
1.4. Deduction Factors for Common Equity Tier 1(-/-) 2,937,688 2,331,609
1.4.1 Deferred tax calculation 2,056,727 1,665,694
1.4.2 Goodwill - -
1.4.3 All other intangible assets 880,961 665,915
1.4.4 Investments considered as deduction factors - -
1.4.5 Capital deficiency in insurance subsidiaries - -
1.4.6 Securitization exposure - -
1.4.7 Other deduction factors for Common Equity Tier 1 - -
1.4.7.1 Fund placements in AT1 and/or Tier 2 instruments
- -
at other banks
2. Additional Tier 1 Capital (AT 1) - -
2.1 Instruments that meet AT1 requirements - -
2.2 Agio/Disagio - -
2.3 Deduction Factors for Additional Tier 1 Capital (-/-) - -
2.3.1 Fund placements in AT1 and/or Tier 2 instruments at other banks. - -
II Supplementary Capital (Tier 2) 2,265,714 2,019,801
1. Capital Instruments in the form of shares or other assets that meet Tier 2
160,000 200,000
requirements
2. Agio/Disagio - -
3. PPA general reserves for earning assets that must be established
2,105,714 1,819,801
(maximum 1.25% RWA Credit Risk)
4. Appropriated reserves - -
PT Bank Syariah Indonesia Tbk
202 2024 Annual Report
Page 205
Individual
Capital Components
2024 2023
5. Deduction Factors for Supplementary Capital (-/-) - -
5.1 Sinking fund - -
5.2 Fund placements in Tier 2 instruments at other banks - -
Total Capital 43,951,331 38,115,228
RISK-WEIGHTED ASSETS
RWA FOR CREDIT RISK 168,052,923 145,078,091
RWA FOR 1,693,430 1,640,536
RWA FOR OPERATIONAL RISK 35,598,536 34,400,820
Total RWA 205,344,889 181,119,447
CAR ACCORDING TO RISK PROFILE (%) 9.99 9.99
CAPITAL ALLOCATION TO MEET CAR ACCORDING TO RISK PROFILE
From CET 1 (%) 8.89 8.88
From AT 1 (%) 0.00 0.00
From Tier 2 (%) 1.10 1.11
CAR
CET1 Ratio (%) 20.30 19.93
Tier 1 Ratio (%) 20.30 19.93
Tier 2 Ratio (%) 1.10 1.11
KPMM Ratio (%) 21.40 21.04
CET 1 FOR CAPITAL BUFFER (%) 11.41 11.05
REQUIRED CAPITAL BUFFER PERCENTAGE FOR BANKS (%) 3.50 3.50
Capital Conservation Buffer (%) 2.50 2.50
Countercyclical Buffer (%) 0.00 0.00
Capital Surcharge for Systemically Important Banks (%) 1.00 1.00
Management Policy on Capital Structure structure to minimize the cost of capital. In assessing capital
and Basis for Selecting Capital Structure adequacy, Bank Syariah Indonesia refers to the provisions
Management Policy outlined in Financial Services Authority Regulation No. 21/
POJK.03/2014 concerning the Minimum Capital Requirement
The Capital Plan prepared by BSI is based on the latest study for Sharia Commercial Banks.
of economic developments and the results of an analysis of
mandatory capital requirements. The Board of Directors In 2024, the capital adequacy ratio, taking into account credit,
formulates this Capital Plan as part of BSI's Business Plan, which operational, and market risks, reached 21.40%, an increase from
is then approved by the Board of Commissioners. BSI regularly 21.04% in 2023. This ratio remains well above the minimum
plans and reviews capital needs together, supported by relevant capital adequacy requirement, which, in relation to the Bank’s
data and analysis. In this planning, BSI consistently aligns risk profile, stands at 9.99%.
financial goals and capital adequacy with existing risks, ensuring
that BSI's business remains in line with the capital and liquidity
requirements set forth. Risk Exposure and Capital Information
BSI's capital management aims to safeguard the Bank's ability to This section explains risk management exposure. For
sustain its business continuity. This ensures that the Bank can explanations related to types of risks, please refer to the Risk
continue to provide favorable returns to shareholders, deliver Profile and Management section in the Corporate Governance
benefits to other stakeholders, and maintain an optimal capital part of this Annual Report.
PT Bank Syariah Indonesia Tbk
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Page 206
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Credit Risk
Credit risk is arising from a customer's or other party's failure to fulfill their obligations to the Bank as agreed in the contract. This includes
credit risk due to debtor failure, credit concentration risk (counterparty credit risk), credit risk arising from settlement failure (settlement risk),
and credit risk associated with country risk.
The following is disclosure information for credit risk exposure.
Net Receivables Based on Region
Table of Net Receivables by Region as of December 31, 2024 (Rp Million)
December 31, 2024
No. Portfolio Category Net Receivables by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
1 Government Receivables - 109,664,745 - -
2 Public Sector Entities Receivables 2,280,233 13,669,641 1,124,717 -
Multilateral Development Banks and
3 - - - -
International Institutions Receivables
4 Bank Receivables 60,046 3,966,453 529,010 2
5 Home Secured Financing 6,926,650 4,985,024 33,704,441 1,917,984
Commercial Property Secured
6 15,888 - 9,574 -
financing
7 Employee/Pensioner Financing 19,781,796 2,820,889 10,456,026 3,564,016
Micro-Businesses, Small Businesses,
8 26,991,214 4,750,794 27,523,101 4,701,395
and Retail Portfolios Receivables
9 Corporate Receivables 18,069,809 19,495,542 31,252,883 17,365,817
10 Matured Receivables 472,922 129,275 613,660 77,405
11 Other Assets 3,852,968 11,021,567 3,256,732 778,614
Total 78,451,526 170,503,930 108,470,144 28,405,233
Table of Net Receivables by Region as of December 31, 2023 (Rp Million)
December 31, 2023
No. Portfolio Category Net Receivables by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
1 Government Receivables - 103,170,615 - -
2 Public Sector Entities Receivables - 14,711,814 1,290,564 -
Multilateral Development Banks and
3
International Institutions Receivables
4 Bank Receivables 97,588 2,400,808 415,155 74
5 Home Secured Financing 6,442,227 4,477,530 28,070,674 2,000,868
PT Bank Syariah Indonesia Tbk
204 2024 Annual Report
Page 207
December 31, 2024
Net Receivables by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
6,000 - - - 109,670,745
- 173,593 - - 17,248,184
- - - - -
6,518 - - - 4,562,029
1,703,849 924,249 21,134 - 50,183,331
- - - - 25,462
6,405,084 2,535,737 314,972 - 45,878,520
5,239,443 2,804,100 320,054 - 72,330,101
2,232,909 1,393,640 254,921 816,307 90,881,828
54,387 63,122 1,163 - 1,411,934
747,554 319,840 30,091 10,531 20,017,897
16,395,744 8,214,281 942,335 826,838 412,210,031
December 31, 2023
Net Receivables by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
- - - - 103,170,615
- - - - 16,002,378
-
10,149 - - - 2,923,774
1,591,560 876,038 19,408 - 43,478,305
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2024 Annual Report
205
Page 208
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2023
No. Portfolio Category Net Receivables by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
Commercial Property Secured
6 - - - -
financing
7 Employee/Pensioner Financing 18,620,732 1,828,532 9,882,078 3,433,883
Micro-Businesses, Small Businesses,
8 21,605,361 4,494,116 23,503,094 3,426,968
and Retail Portfolios Receivables
9 Corporate Receivables 15,089,414 18,980,559 27,202,635 12,568,702
10 Matured Receivables 459,934 141,636 557,261 72,004
11 Other Assets 2,086,523 8,567,744 1,764,624 410,373
Total 64,401,779 158,773,354 92,686,085 21,912,872
Receivables and Provisioning Based on Economic Sector
Table of Net Receivables Based on Remaining Contract Term as of December 31, 2024 (Rp Million)
December 31, 2024
Net Receivable by Remaining Maturity of Contract
No. Portfolio Category
> 1 year to 3 > 3 years to Non
< 1 Year > 5 years Total
years 5 years Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables 83,132,600 12,988,347 7,102,878 6,446,920 - 109,670,745
2 Public Sector Entities Receivables 7,093,643 1,708,374 1,417,675 7,028,492 - 17,248,184
Multilateral Development Banks and
3 - - - - - -
International Institutions Receivables
4 Bank Receivables 4,366,607 58,829 86,390 50,203 - 4,562,029
5 Home Secured Financing 192,311 1,436,222 3,686,936 44,867,862 - 50,183,331
Commercial Property Secured
6 24,925 - 537 - - 25,462
financing
7 Employee/Pensioner Financing 263,922 2,608,664 5,643,959 37,361,975 - 45,878,520
Micro-Businesses, Small Businesses,
8 10,210,279 20,301,422 20,122,278 21,696,122 - 72,330,101
and Retail Portfolios Receivables
9 Corporate Receivables 13,448,867 12,150,297 12,185,301 53,097,363 - 90,881,828
10 Matured Receivables 169,375 312,207 241,017 689,335 - 1,411,934
11 Other Assets 4,544,744 228,204 411,502 816,158 14,017,289 20,017,897
Total 123,447,273 51,792,566 50,898,473 172,054,430 14,017,289 412,210,031
PT Bank Syariah Indonesia Tbk
206 2024 Annual Report
Page 209
December 31, 2023
Net Receivables by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
6,923 - - - 6,923
6,027,850 2,182,877 314,674 - 42,290,626
3,721,270 2,470,361 217,045 - 59,438,215
1,362,881 668,397 266,108 - 76,138,696
53,223 51,359 1,752 - 1,337,169
301,462 102,245 15,413 - 13,248,384
13,075,318 6,351,277 834,400 - 358,035,085
Table of Net Receivables Based on Remaining Contract Term as of December 31, 2023 (Rp Million)
December 31, 2023
Net Receivable by Remaining Maturity of Contract
No. Portfolio Category
> 1 year to 3 > 3 years to Non
< 1 Year > 5 years Total
years 5 years Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables 72,061,730 17,904,457 7,139,766 6,064,662 - 103,170,615
2 Public Sector Entities Receivables 8,372,624 804,801 1,292,528 5,532,425 - 16,002,378
Multilateral Development Banks and
3 - - - - - -
International Institutions Receivables
4 Bank Receivables 2,632,715 166,911 67,548 56,600 - 2,923,774
5 Home Secured Financing 136,432 1,386,355 2,933,022 39,022,496 - 43,478,305
Commercial Property Secured
6 2,838 4,085 - - - 6,923
financing
7 Employee/Pensioner Financing 158,990 2,189,121 4,484,488 35,458,027 - 42,290,626
Micro-Businesses, Small Businesses,
8 7,334,172 15,409,195 16,411,344 20,283,504 - 59,438,215
and Retail Portfolios Receivables
9 Corporate Receivables 13,391,282 10,826,924 12,062,625 39,857,865 - 76,138,696
10 Matured Receivables 126,385 360,813 241,519 608,452 - 1,337,169
11 Other Assets - - - - 13,248,384 13,248,384
Total 104,217,168 49,052,662 44,632,840 146,884,031 13,248,384 358,035,085
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Net Receivables Based on Economic Sector
Table of Net Receivables Based on Economic Sector as of December 31, 2024 (Rp Million)
December 31, 2024
Net Receivable by Economic Sector
No. Economic Sector Multilateral
Development
Public Sector
Government Banks and Bank
Entities
Receivables International Receivables
Receivables
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
1 Agriculture, Hunting, and Forestry - - - -
2 Fishery - - - -
3 Mining and Excavation - - - -
4 Processing Industry - 1,472,686 - -
5 Electricity, Gas, and Water - 4,613,129 - -
6 Construction - 4,892,368 - -
7 Large Trade and Retail - 4,362 - -
Provision of Accommodation and
8 - 26,642 - -
Provision of Food and Drink
Transportation, Warehousing, and
9 - 1,998,701 - -
Communication
10 Financial Intermediary - 2,951,398 - 4,562,029
Real Estate, Rental Business, and
11 - 905 - -
Corporate Services
Government Administration, Defense,
12 - - - -
and Mandatory Social Security
13 Educational Services - - - -
14 Health Services and Social Activities 6,000 16,973 - -
Community Services, Socio-Cultural,
15 - - - -
Entertainment, and Other Individuals
Individual Services That Serve the
16 - - - -
Household
International and Other Extra
17 - - - -
International Institution
Activities that are not yet clear
18 - - - -
limitations
19 Non Business Field - - - -
20 Other 109,664,745 1,271,020 - -
Total 109,670,745 17,248,184 - 4,562,029
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208 2024 Annual Report
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December 31, 2024
Net Receivable by Economic Sector
Micro
Commercial Businesses,
Employee/
Home Secured Property Small Corporate Matured
Pensioner Other Assets
Financing Secured Businesses, and Receivables Receivables
Financing
financing Retail Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - 7,173 4,947,837 18,345,784 45,618 -
- - 24,232 480,937 148,506 21,206 -
- - 274 10,753 2,012,429 814 -
- - - 2,058,593 8,719,289 69,453 -
- - 214 20,078 1,878,074 5,539 -
- 13,339 - 212,130 10,895,537 17,778 -
- 537 29,663 13,089,975 5,693,149 264,057 -
- - - 2,595,791 485,082 27,069 -
- - - 622,683 4,570,139 7,590 -
- - - 5,307 2,538,365 - -
- 11,586 - 909,563 4,342,281 26,228 -
- - - - - - -
- - 610 241,920 4,641,879 16,070 -
- - 76 605,551 8,740,039 13,192 -
- - 20,566 3,214,804 340,561 35,577 -
- - 1,156 48,432 106,679 1,333 -
- - - - - - -
- - - - - - -
50,152,924 - 45,697,824 43,017,819 11,460,151 846,539 -
30,407 - 96,732 247,928 5,963,884 13,871 20,017,897
50,183,331 25,462 45,878,520 72,330,101 90,881,828 1,411,934 20,017,897
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2024 Annual Report
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Page 212
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table of Net Receivables Based on Economic Sector as of December 31, 2023 (Rp Million)
December 31, 2023
Net Receivable by Economic Sector
Multilateral
No. Economic Sector Development
Public Sector
Government Banks and
Entities Bank Receivables
Receivables International
Receivables
Institutions
Receivables
(1) (2) (3) (4) (5) (6)
1 Agriculture, Hunting, and Forestry - - - -
2 Fishery - - - -
3 Mining and Excavation - - - -
4 Processing Industry - 1,626,317 - -
5 Electricity, Gas, and Water - 2,494,067 - -
6 Construction - 7,721,197 - -
7 Large Trade and Retail - 4,396 - -
Provision of Accommodation and
8 - 33,962 - -
Provision of Food and Drink
Transportation, Warehousing, and
9 - 2,041,457 - -
Communication
10 Financial Intermediary 1,477,500 1,914,403 - 2,923,774
Real Estate, Rental Business, and
11 - - - -
Corporate Services
Government Administration, Defense,
12 - - - -
and Mandatory Social Security
13 Educational Services - - - -
14 Health Services and Social Activities - 4,773 - -
Community Services, Socio-Cultural,
15 - - - -
Entertainment, and Other Individuals
Individual Services That Serve the
16 - - - -
Household
International and Other Extra
17 - - - -
International Institution
Activities that are not yet clear
18 - - - -
limitations
19 Non Business Field - - - -
20 Other 101,693,115 161,806 - -
Total 103,170,615 16,002,378 - 2,923,774
Receivables and Provisioning Based on Region
Table of Receivables and Provisions by Region as of December 31, 2024 (Rp Million)
December 31, 2024
No. Portfolio Category Receivables and Allowance by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
1 Receivable 79,382,614 175,127,526 110,713,860 28,556,868
2 Receivables impaired
a. Non Overdue - - - -
b. Overdue 435,857 337,410 1,885,300 87,820
PT Bank Syariah Indonesia Tbk
210 2024 Annual Report
Page 213
December 31, 2023
Net Receivable by Economic Sector
Micro
Commercial Businesses,
Employee/
Home Secured Property Small Corporate Matured
Pensioner Other Assets
Financing Secured Businesses, and Receivables Receivables
Financing
financing Retail Portfolios
Receivables
(7) (8) (9) (10) (11) (12) (13)
- - 6,887 3,982,793 12,905,205 52,783 -
- - 36,565 509,077 159,083 22,032 -
- - 524 12,959 2,381,173 371 -
- - - 1,989,441 6,645,375 108,231 -
- - 278 22,155 1,912,413 79,225 -
- 2,838 - 251,498 10,127,445 16,147 -
- - 40,385 11,031,920 5,626,602 228,937 -
- - - 2,116,903 552,189 17,931 -
- - - 476,943 5,767,581 8,902 -
- - - 8,653 2,203,147 25 -
- 4,085 46 750,292 3,063,358 16,510 -
- - - - - - -
- - 875 217,044 4,256,304 12,876 -
- - 87 512,887 6,275,028 12,155 -
- - 32,982 2,806,221 383,267 28,213 -
- - 1,999 56,984 90,673 4,817 -
- - - - - - -
- - - - - - -
43,478,305 - 42,169,998 34,457,183 9,176,638 728,014 -
- - - 235,262 4,613,215 - 13,248,384
43,478,305 6,923 42,290,626 59,438,215 76,138,696 1,337,169 13,248,384
December 31, 2024
Receivables and Allowance by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
16,652,814 8,328,627 944,954 826,837 420,534,100
-
- - - - -
59,899 85,283 452 - 2,892,021
PT Bank Syariah Indonesia Tbk
2024 Annual Report
211
Page 214
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
No. Portfolio Category Receivables and Allowance by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
3 CKPN - Individual 136,972 122,531 917,296 12,945
4 CKPN - Collective 1,767,405 3,166,576 3,141,762 466,470
5 Writen Off Receivable 673,874 369,645 701,896 119,191
Table of Receivables and Provisions by Region as of December 31, 2023 (Rp Million)
December 31, 2023
No. Portfolio Category Receivables and Allowance by Region
Sumatera Jakarta Jawa Kalimantan
(1) (2) (3) (4) (5) (6)
1 Receivable 65,761,040 161,621,708 95,903,476 22,212,087
2 Receivables impaired
a. Non Overdue 730,707 701,541 961,823 170,913
b. Overdue 459,934 3,436 695,461 72,004
3 CKPN - Individual 105,827 - 1,109,150 45,428
4 CKPN - Collective 1,605,132 175,726 5,861,667 429,867
5 Writen Off Receivable 809,630 351,360 801,714 174,710
Receivables and Provisioning Based on Economic Sector
Table of Receivables and Provisions by Region as of December 31, 2024 (Rp Million)
December 31, 2024
Receivable and Allowance by Economic Sector
No. Economic Sector Receivables that have
decreased in value Allowance - Allowance - Writen Off
Receivable
Individual Collective Receivable
Non Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
Agriculture, Hunting, and
1 23,556,861 - 142,741 96,646 492,456 83,933
Forestry
2 Fishery 721,124 - 25,507 - 44,793 36,510
3 Mining and Excavation 2,988,549 - 1,695 - 73,598 7,411
4 Processing Industry 12,766,347 - 1,355,912 982,610 566,197 124,642
5 Electricity, Gas, and Water 6,756,528 - 176,698 6,911 297,905 2,679
6 Construction 18,854,569 - 89,203 16,227 2,756,665 64,125
7 Large Trade and Retail 19,760,092 - 346,934 44,984 1,018,249 427,267
Provision of Accommodation
8 and Provision of Food and 3,205,453 - 28,233 26,783 88,115 46,273
Drink
PT Bank Syariah Indonesia Tbk
212 2024 Annual Report
Page 215
December 31, 2024
Receivables and Allowance by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
1,874 - - - 1,191,618
407,436 209,914 15,106 1,388 9,176,057
122,720 62,023 674 - 2,050,023
December 31, 2023
Receivables and Allowance by Region
Sulawesi & Maluku Bali & Nusa Tenggara Irian Jaya & Papua Outside Indonesia Total
(7) (8) (9) (10) (11)
13,393,190 6,469,668 842,747 366,203,916
-
214,912 61,046 6,533 2,847,475
53,223 51,359 1,752 1,337,169
10,855 - - - 1,271,260
355,063 169,014 10,313 - 8,606,782
152,899 107,817 947 2,399,077
December 31, 2024
Receivable and Allowance by Economic Sector
No. Economic Sector Receivables that have
decreased in value Allowance - Allowance - Writen Off
Receivable
Individual Collective Receivable
Non Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
Transportation, Warehousing,
9 8,655,161 - 25,159 1,208 199,040 33,914
and Communication
10 Financial Intermediary 5,806,865 - 64,985 444 132,367 8,398
Real Estate, Rental Business,
11 5,299,533 - 48,079 51 128,609 26,229
and Corporate Services
Government Administration,
12 Defense, and Mandatory - - - - - -
Social Security
13 Educational Services 4,933,254 - 35,757 7,670 81,390 4,351
Health Services and Social
14 9,405,957 - 10,699 6,064 117,078 14,172
Activities
Community Services, Socio-
15 Cultural, Entertainment, and 3,733,202 - 34,950 18 100,269 64,099
Other Individuals
PT Bank Syariah Indonesia Tbk
2024 Annual Report
213
Page 216
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
Receivable and Allowance by Economic Sector
No. Economic Sector Receivables that have
decreased in value Allowance - Allowance - Writen Off
Receivable
Individual Collective Receivable
Non Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
Individual Services That
16 168,052 - 8,555 - 12,080 2,714
Serve the Household
International and Other Extra
17 - - - - - -
International Institution
Activities that are not yet
18 - - - - - -
clear limitations
19 Non Business field 152,126,049 - 496,914 2,002 2,991,548 1,092,685
20 Other 141,796,504 - - - 75,698 10,621
Total 420,534,100 - 2,892,021 1,191,618 9,176,057 2,050,023
Table of Receivable and Allowance by Region as of December 31, 2023 (Rp Million)
December 31, 2023
Receivable and Allowance by Economic Sector
No. Economic Sector Receivables that have
decreased in value Allowance - Allowance - Writen Off
Receivable
Individual Collective Receivable
Non Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
Agriculture, Hunting, and
1 17,131,131 133,442 52,783 119,383 454,505 165,014
Forestry
2 Fishery 769,618 19,492 22,032 - 54,915 70,195
3 Mining and Excavation 2,416,126 2,764 371 - 25,569 14,190
4 Processing Industry 11,833,328 60,305 108,231 1,012,820 559,615 118,677
5 Electricity, Gas, and Water 4,769,409 653 79,225 4,194 304,908 638
6 Construction 19,943,956 562,411 16,147 13,593 2,638,405 108,223
7 Large Trade and Retail 17,638,778 385,962 228,937 31,008 890,958 626,022
Provision of Accommodation
8 and Provision of Food and 2,762,902 41,774 17,931 9,843 104,130 38,748
Drink
Transportation, Warehousing,
9 8,364,049 40,055 8,902 18,810 271,665 32,293
and Communication
10 Financial Intermediary 6,009,903 32,524 25 2,594 111,278 3,686
Real Estate, Rental Business,
11 3,913,493 26,436 16,510 7,139 103,448 81,199
and Corporate Services
Government Administration,
12 Defense, and Mandatory - - - - - -
Social Security
PT Bank Syariah Indonesia Tbk
214 2024 Annual Report
Page 217
December 31, 2023
Receivable and Allowance by Economic Sector
No. Economic Sector Receivables that have
decreased in value Allowance - Allowance - Writen Off
Receivable
Individual Collective Receivable
Non Overdue Overdue
(1) (2) (3) (4) (5) (6) (7) (8)
13 Educational Services 4,526,632 6,526 12,876 14,797 68,162 35,848
Health Services and Social
14 6,911,573 9,345 12,155 4,789 94,183 5,063
Activities
Community Services, Socio-
15 Cultural, Entertainment, and 3,321,171 45,009 28,213 - 145,941 76,339
Other Individuals
Individual Services That
16 161,075 1,628 4,817 - 8,907 6,519
Serve the Household
International and Other Extra
17 - - - - - -
International Institution
Activities that are not yet
18 - - - - - -
clear limitations
19 Non Business field 131,922,983 1,479,149 728,014 32,290 2,580,613 1,001,814
20 Other 123,807,789 - - - 189,580 14,609
Total 366,203,916 2,847,475 1,337,169 1,271,260 8,606,782 2,399,077
Details of CKPN Mutation
Table of Details of CKPN Mutation as of December 31, 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Allowance Mutation Details Allowance Mutation Details
No. Description
Allowance - Allowance - Allowance - Allowance -
Individual Collective Individual Collective
(1) (2) (3) (4) (5) (6)
1 Beginning Balance Allowance 1,271,260 8,606,782 1,463,363 7,794,920
Provision (recovery) of Allowance in
2
the current year (Net)
2.a Provision of Allowance in the
(18,090) 2,012,756 (65,303) 2,715,512
current year
2.b Recovery in the current year 5,604 801,238 28,124 583,657
Allowance used to write off in the
3 (67,156) (2,259,494) (154,924) (2,481,020)
current year
Other provision (recovery) in the
4 - 14,775 - (6,287)
current year
Ending Balance Allowance 1,191,618 9,176,057 1,271,260 8,606,782
PT Bank Syariah Indonesia Tbk
2024 Annual Report
215
Page 218
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Net Receivables Based on Portfolio Category and Rating Scale
Table of Net Receivables Based on Portfolio Category and Ranking Scale as of December 31, 2024 (Rp Million)
December 31, 2024
Net Receivable by Portfolio Category and Ranking Scale
Rating
Long-Term Ratings
Agency
Standard and BBB+ s.d
AAA AA+s.dAA- A+s.dA- BB+ s.d BB-
Poor's BBB-
Fitch Rating BBB+ s.d
No. Portfolio Category AAA AA+s.dAA- A+s.dA- BB+ s.d BB-
Internasional BBB-
Moody's
Investor Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Service
Fitch Rating AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d BB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Pemeringkat
idAA+ s.d idBBB+ s.d id BB+ s.d
Efek idAAA idA+ s.d idA-
idAA- idBBB- idBB-
Indonesia
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables - - - - -
2 Public Sector Entities Receivables 9,561,522 3,983,057 2,235,772 748,112 -
Multilateral Development Banks and
3 - - - - -
International Institutions Receivables
4 Bank Receivables 575,469 1,168 38,718 - -
5 Home Secured Financing
Commercial Property Secured
6
financing
7 Employee/Pensioner Financing
Micro-Businesses, Small Businesses,
8
and Retail Portfolios Receivables
9 Corporate Receivables 4,174,036 219,085 7,083,663 464,336 -
10 Matured Receivables
11 Other Assets
Total 14,311,027 4,203,310 9,358,153 1,212,448 -
PT Bank Syariah Indonesia Tbk
216 2024 Annual Report
Page 219
December 31, 2024
Net Receivable by Portfolio Category and Ranking Scale
Short-Term Ratings
B+ s.d B- Less than B- A-1 A-2 A-3 Less than A-3
B+ s.d B- Less than B- F1+ s.d F1 F2 F3 Less than F3
B1 s.d B3 Less than B3 P-1 P-2 P-3 Less than P-3
No Ranking Total
B+(idn) s.d Less than F1+(idn) s.d Less than
F2(idn) F3(idn)
B-(idn) B-(IDN) F1(idn) F3(IDN)
id B+ s.d idB- Less than IDB- idA1 idA2 idA3 s.d idA4 Less than IDA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 109,670,745 109,670,745
- - - - - - 719,721 17,248,184
- - - - - - -
- - - - - - 3,946,674 4,562,029
- - - - - - 78,940,708 90,881,828
- - - - - - 193,277,848 222,362,786
PT Bank Syariah Indonesia Tbk
2024 Annual Report
217
Page 220
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table of Net Receivables Based on Portfolio Category and Ranking Scale as of December 31, 2023 (Rp Million)
December 31, 2023
Net Receivable by Portfolio Category and Ranking Scale
Rating
Long-Term Ratings
Agency
Standard and BBB+ s.d
AAA AA+s.dAA- A+s.dA- BB+ s.d BB-
Poor's BBB-
Fitch Rating BBB+ s.d
No. Portfolio Category AAA AA+s.dAA- A+s.dA- BB+ s.d BB-
Internasional BBB-
Moody's
Investor Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
Service
Fitch Rating AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d BB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn) BB-(idn)
Pemeringkat
idAA+ s.d idBBB+ s.d id BB+ s.d
Efek idAAA idA+ s.d idA-
idAA- idBBB- idBB-
Indonesia
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables 1,477,500 - - - -
2 Public Sector Entities Receivables 3,408,470 7,521,154 2,397,641 900,831 -
Multilateral Development Banks and
3 -
International Institutions Receivables
4 Bank Receivables 640,134 41,695 42,956 - -
5 Home Secured Financing
Commercial Property Secured
6
financing
7 Employee/Pensioner Financing
Micro-Businesses, Small Businesses,
8
and Retail Portfolios Receivables
9 Corporate Receivables 1,812,597 985,431 7,689,512 989,450 -
10 Matured Receivables
11 Other Assets
Total 7,338,701 8,548,280 10,130,109 1,890,281 -
PT Bank Syariah Indonesia Tbk
218 2024 Annual Report
Page 221
December 31, 2023
Net Receivable by Portfolio Category and Ranking Scale
Short-Term Ratings
B+ s.d B- Less than B- A-1 A-2 A-3 Less than A-3
B+ s.d B- Less than B- F1+ s.d F1 F2 F3 Less than F3
B1 s.d B3 Less than B3 P-1 P-2 P-3 Less than P-3
No Ranking Total
B+(idn) s.d Less than F1+(idn) s.d Less than
F2(idn) F3(idn)
B-(idn) B-(IDN) F1(idn) F3(IDN)
id B+ s.d idB- Less than IDB- idA1 idA2 idA3 s.d idA4 Less than IDA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 101,693,115 103,170,615
- - - - - - 1,774,282 16,002,378
- - - - - - -
- - - - - - 2,198,989 2,923,774
- - - - - - 64,661,706 76,138,696
- - - - - - 170,328,092 198,235,463
PT Bank Syariah Indonesia Tbk
2024 Annual Report
219
Page 222
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Counterparty Credit Risk
Sharia Hedging Transactions over the Counter
Table of Sharia Hedging Transactions as of December 31, 2024 (Rp Million)
December 31, 2024
OTC Sharia Hedging Transactions
No. Underlying Variables
Notional Value
≤ 1 Year > 1 Year - ≤ 5 Years > 5 Years
(1) (2) (3) (4) (5)
1 Shariah compliant profit rate swap - - -
2 Shariah compliant foreign currency swap - - -
3 Other - - -
Total - - -
Table of Sharia Hedging Transactions as of December 31, 2023 (Rp Million)
December 31, 2023
OTC Sharia Hedging Transactions
No. Underlying Variables
Notional Value
≤ 1 Year > 1 Year - ≤ 5 Years > 5 Years
(1) (2) (3) (4) (5)
1 Shariah compliant profit rate swap - - -
2 Shariah compliant foreign currency swap - - -
3 Other - - -
Total - - -
Table of Repo Transactions as of December 31, 2024 (Rp Million)
December 31, 2024
Repo Transactions
No. Portfolio Category
Fair Value of SSB
Repo Obligations Net Receivables ATMR
Repo
(1) (2) (3) (4) (5) (6)
1 Government Receivables - - - -
2 Public Sector Entities Receivables - - - -
Multilateral development banks and
3 - - - -
international institutions Receivables
4 Bank Receivables - - - -
Micro-Businesses, Small Businesses
5 - - - -
and Retail Portfolios Receivables
6 Corporation Receivables - - - -
Total - - - -
PT Bank Syariah Indonesia Tbk
220 2024 Annual Report
Page 223
December 31, 2024
OTC Sharia Hedging Transactions
Sharia Hedging Sharia Hedging Net Receivable Net Receivable After
MRK
Receivable Obligations Before MRK MRK
(6) (7) (8) (9) (10)
- - - - -
- - - - -
- - - - -
- - - - -
December 31, 2023
OTC Sharia Hedging Transactions
Sharia Hedging Sharia Hedging Net Receivable Net Receivable After
MRK
Receivable Obligations Before MRK MRK
(6) (7) (8) (9) (10)
- - - - -
- - - - -
- - - - -
- - - - -
Table of Repo Transactions as of December 31, 2023 (Rp Million)
December 31, 2023
Repo Transactions
No. Portfolio Category
Fair Value of SSB
Repo Obligations Net Receivables ATMR
Repo
(1) (2) (3) (4) (5) (6)
1 Government Receivables - - - -
2 Public Sector Entities Receivables - - - -
Multilateral development banks and
3 - - - -
international institutions Receivables
4 Bank Receivables - - - -
Micro-Businesses, Small Businesses
5 - - - -
and Retail Portfolios Receivables
6 Corporation Receivables - - - -
Total - - - -
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 224
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Reverse Repo Transactions
Table of Reverse Repo Transactions as of December 31, 2024 (Rp Million)
December 31, 2024
Reverse REPO
No. Portfolio Category
Net Receivables
Net Receivables MRK value ATMR After MRK
After MRK
(1) (2) (3) (4) (5) (6)
1 Government Receivables - - - -
2 Public Sector Entities Receivables - - - -
Multilateral development banks and
3 - - - -
international institutions Receivables
4 Bank Receivables - - - -
Micro-Businesses, Small Businesses
5 - - - -
and Retail Portfolios Receivables
6 Corporation Receivables - - - -
Total - - - -
Net Receivables Based on Risk Weight After Considering the Impact of Credit Risk Mitigation
Table of Net Receivables Based on Risk Weight After Considering Risk Mitigation Impact Credit
as of December 31, 2024 (Rp Million)
December 31, 2024
No. Portfolio Category Net Receivables After Credit Risk Mitigation Impact
0% 20% 25% 35% 40% 45%
(1) (2) (3) (4) (4) (5) (6) (7)
A Exposure to Financial Position Statements
1 Government Receivables 109,670,745 - - - - -
Public Sector Entities
2 1,810,116 11,950,061 - - - -
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 2,450,880 1,785,101 - - - -
5 Home Secured Financing 25 9,001,871 12,069,393 29,112,042 - -
Commercial Property
6 - - - - - -
Secured financing
Employee/Pensioner
7 366 - - - - -
Financing
Micro-Businesses, Small
8 Businesses, and Retail 12,794,242 17,705,235 - - - -
Portfolios Receivables
PT Bank Syariah Indonesia Tbk
222 2024 Annual Report
Page 225
Table of Reverse Repo Transactions as of December 31, 2023 (Rp Million)
December 31, 2023
Reverse REPO
No. Portfolio Category
"Net Receivables
Net Receivables MRK value ATMR After MRK
After MRK"
(1) (2) (3) (4) (5) (6)
1 Government Receivables - - - -
2 Public Sector Entities Receivables - - - -
Multilateral development banks and
3 - - - -
international institutions Receivables
4 Bank Receivables - - - -
Micro-Businesses, Small Businesses
5 - - - -
and Retail Portfolios Receivables
6 Corporation Receivables - - - -
Total - - - -
December 31, 2024
Capital
Net Receivables After Credit Risk Mitigation Impact ATMR
Expense
50% 75% 100% 150% Other
(8) (9) (10) (11) (12) (13) (14)
- - - - - -
3,238,158 - - - 4,009,091 320,727
- - - - - -
288,920 - - - 501,480 40,118
- - - - 15,006,937 1,200,555
- - 25,462 - 25,462 2,037
45,878,154 - - - 22,939,077 1,835,126
- 40,972,039 - - 34,270,076 2,741,606
PT Bank Syariah Indonesia Tbk
2024 Annual Report
223
Page 226
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
No. Portfolio Category Net Receivables After Credit Risk Mitigation Impact
0% 20% 25% 35% 40% 45%
(1) (2) (3) (4) (4) (5) (6) (7)
9 Corporate Receivables 6,111,236 4,430,277 - - - -
10 Matured Receivables 1,399 193,102 - - - -
11 Other Assets 8,084,179 - - - - -
Total Exposure to Financial
140,923,188 35,155,455 9,854,950 26,060,136 - -
Position Statements
B Exposure to Commitment and Contingency
1 Government Receivables - - - - - -
Public Sector Entities
2 - - - - - -
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables - 27,161 - - - -
5 Home Secured Financing - - - - - -
Commercial Property
6 - - - - - -
Secured financing
Employee/Pensioner
7 - - - - - -
Financing
Micro-Businesses, Small
8 Businesses, and Retail - - - - - -
Portfolios Receivables
9 Corporate Receivables - - - - - -
10 Matured Receivables - - - - - -
Total Exposure to
Commitment and - 27,161 - - - -
Contingency
C Exposure Due to Failure of The Opposing Party (Counterparty Credit Risk)
1 Government Receivables - - - - - -
Public Sector Entities
2 - - - - -
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables - - - - - -
Micro-Businesses, Small
5 Businesses, and Retail - - - - - -
Portfolios Receivables
6 Corporate Receivables -
Total Counterparty Credit
- - - - - -
Risk Exposure
PT Bank Syariah Indonesia Tbk
224 2024 Annual Report
Page 227
December 31, 2024
Capital
Net Receivables After Credit Risk Mitigation Impact ATMR
Expense
50% 75% 100% 150% Other
(8) (9) (10) (11) (12) (13) (14)
6,998,663 - 72,164,746 - 76,550,133 6,124,011
- - 1,212,947 - 1,251,567 100,125
- - 11,933,717 - 11,933,717 954,697
54,648,358 38,234,728 68,061,494 260,099 166,487,540 13,319,002
- - - - - -
249,848 - - - 124,924 9,994
- - - - - -
9,967 - - - 10,416 833
- - - - - -
- - - - - -
- - - - - -
- 858,585 - - 643,939 51,515
- - 1,176,906 - 1,176,906 94,152
- - 4,485 - 4,485 359
79,268 871,110 1,764,001 25,938 1,960,670 156,853
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - -
- - - - - - -
PT Bank Syariah Indonesia Tbk
2024 Annual Report
225
Page 228
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table of Net Receivables Based on Risk Weight After Considering the Impact of Credit Risk
Mitigation as of December 31, 2023 (Rp Million)
December 31, 2023
No. Portfolio Category Net Receivables After Credit Risk Mitigation Impact
0% 20% 25% 35% 40% 45%
(1) (2) (3) (4) (5) (6) (7) (8)
A Exposure to Financial Position Statements
1 Government Receivables 103,170,615 - - - - -
Public Sector Entities
2 2,095,788 9,048,574 - - - -
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 67,191 2,599,896 - - - -
5 Home Secured Financing 45 7,563,174 9,854,950 26,060,136 - -
Commercial Property
6 - - - - - -
Secured financing
Employee/Pensioner
7 508 - - - - -
Financing
Micro-Businesses, Small
8 Businesses, and Retail 7,345,096 12,987,280 - - - -
Portfolios Receivables
9 Corporate Receivables 5,034,024 2,830,393 - - - -
10 Matured Receivables 2,242 126,138 - - - -
11 Other Assets 5,255,841 - - - - -
Total Exposure to Financial
122,971,350 35,155,455 9,854,950 26,060,136 - -
Position Statements
B Exposure to Commitment and Contingency
1 Government Receivables - - - - - -
Public Sector Entities
2 - - - - - -
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables - 48,196 - - - -
5 Home Secured Financing - - - - - -
Commercial Property
6 - - - - - -
Secured financing
Employee/Pensioner
7 - - - - - -
Financing
Micro-Businesses, Small
8 Businesses, and Retail - - - - - -
Portfolios Receivables
9 Corporate Receivables - - - - - -
10 Matured Receivables - - - - - -
Total Exposure to
Commitment and - 48,196 - - - -
Contingency
PT Bank Syariah Indonesia Tbk
226 2024 Annual Report
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December 31, 2023
Capital
Net Receivables After Credit Risk Mitigation Impact ATMR
Expense
50% 75% 100% 150% Other
(9) (10) (11) (12) (13) (14) (15)
- - - - - - -
4,597,916 - - 260,099 - 4,498,821 359,906
- - - - - - -
198,327 - - - - 619,143 49,531
- - - - - 13,097,420 1,047,794
- - 6,923 - - 6,923 554
42,290,118 - - - - 21,145,059 1,691,605
- 38,234,728 - - - 31,273,502 2,501,880
7,561,997 - 58,856,675 - - 63,203,752 5,056,300
- - 1,205,353 - - 1,230,581 98,446
- - 7,992,543 - - 7,992,543 639,403
54,648,358 38,234,728 68,061,494 260,099 143,067,744 11,445,419
- - - - - -
- - - - - -
- - - - - -
10,164 - - - 14,721 1,178
- - - - - -
- - - - - -
- - - - - -
- 871,110 - - 653,333 52,267
69,104 - 1,760,564 25,938 1,834,023 146,722
- - 3,437 - 3,437 275
79,268 871,110 1,764,001 25,938 2,505,514 200,442
PT Bank Syariah Indonesia Tbk
2024 Annual Report
227
Page 230
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2023
No. Portfolio Category Net Receivables After Credit Risk Mitigation Impact
0% 20% 25% 35% 40% 45%
(1) (2) (3) (4) (5) (6) (7) (8)
C Exposure Due to Failure of The Opposing Party (Counterparty Credit Risk)
1 Government Receivables - - - -
Public Sector Entities
2 - - - -
Receivables
Multilateral Development
3 Banks and International - - - -
Institutions Receivables
4 Bank Receivables - - - -
Micro-Businesses, Small
5 Businesses, and Retail - - - -
Portfolios Receivables
6 Corporate Receivables - - - - - -
Total Counterparty Credit
- - - -
Risk Exposure
Net Receivables and Credit Risk Mitigation Techniques
Table of Net Receivables and Credit Risk Mitigation Techniques as of December 31, 2024 and 2023 (Rp Million)
December 31, 2024
Receivables Billing and MRK Technique
No. Portfolio Category
The Guaranteed Section with
Net
No Guaranteed
Receivables Financing
Collateral Warranty Other
Insurance
(1) (2) (3) (4) (5) (6) (7) (8)=(3)-[(4)+(5)+(6)+(7)
A Exposure to Financial Position Statements
1 Government Receivables 109,670,745 - - 109,670,745
Public Sector Entities
2 16,998,335 1,810,116 - 15,188,219
Receivables
Multilateral Development
3 Banks and International - - - -
Institutions Receivables
4 Bank Receivables 4,524,902 2,450,880 - 2,074,022
5 House Secured Financing 50,183,331 25 - 50,183,306
Commercial Property
6 25,462 - - 25,462
Secured financing
Employee/Pensioner
7 45,878,520 366 - 45,878,154
Financing
Micro-Businesses, Small
8 Businesses, and Retail 71,471,516 12,794,242 17,705,235 40,972,039
Portfolios Receivables
PT Bank Syariah Indonesia Tbk
228 2024 Annual Report
Page 231
December 31, 2023
Capital
Net Receivables After Credit Risk Mitigation Impact ATMR
Expense
50% 75% 100% 150% Other
(9) (10) (11) (12) (13) (14) (15)
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
December 31, 2023
Receivables Billing and MRK Technique
The Guaranteed Section with
Net
No Guaranteed
Receivables
Collateral Warranty Financing Insurance Other
(14)=(9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)
103,170,615 - - 103,170,615
16,002,378 2,095,788 - 13,906,590
- - - -
2,865,414 67,191 - 2,798,223
43,478,305 45 - 43,478,260
6,923 - - 6,923
42,290,626 508 - 42,290,118
58,567,105 7,345,096 12,987,280 38,234,729
PT Bank Syariah Indonesia Tbk
2024 Annual Report
229
Page 232
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
Receivables Billing and MRK Technique
No. Portfolio Category
The Guaranteed Section with
Net
No Guaranteed
Receivables Financing
Collateral Warranty Other
Insurance
(1) (2) (3) (4) (5) (6) (7) (8)=(3)-[(4)+(5)+(6)+(7)
9 Corporate Receivables 89,704,922 6,111,236 37,156 83,556,530
10 Matured Receivables 1,407,449 1,399 193,102 1,212,948
11 Other Assets 20,017,897 - - 20,017,897
Total Exposure to Financial
409,883,079 23,168,264 - 17,935,493 368,779,322
Position Statements
B Exposure to Commitment and Contingency
1 Government Receivables - - - - -
Public Sector Entities
2 249,848 - - - 249,848
Receivables
Multilateral Development
3 Banks and International - - - - -
Institutions Receivables
4 Bank Receivables 37,127 - - - 37,127
5 House Secured Financing - - - - -
Commercial Property
6 - - - - -
Secured financing
Employee/Pensioner
7 - - - - -
Financing
Micro-Businesses, Small
8 Businesses, and Retail 858,585 - - - 858,585
Portfolios Receivables
9 Corporate Receivables 1,176,906 - - - 1,176,906
10 Matured Receivables 4,485 - - - 4,485
Total Exposure to
Commitment and 2,326,951 - - - 2,326,951
Contingency
C Exposure Due to Opponent’s Failure (Counterparty Credit Risk)
1 Government Receivables - - - - -
Public Sector Entities
2 - - - - -
Receivables
Multilateral Development
3 Banks and International - - - - -
Institutions Receivables
4 Bank Receivables - - - - -
Micro-Businesses, Small
5 Businesses, and Retail - - - - -
Portfolios Receivables
6 Corporate Receivables - - - - -
Total Counterparty Credit
- - - - -
Risk Exposure
Total (A+B+C) 412,210,030 23,168,264 - 17,935,493 - 371,106,273
PT Bank Syariah Indonesia Tbk
230 2024 Annual Report
Page 233
December 31, 2023
Receivables Billing and MRK Technique
The Guaranteed Section with
Net
No Guaranteed
Receivables
Collateral Warranty Financing Insurance Other
(14)=(9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)
74,283,089 5,034,024 32,365 69,216,700
1,333,732 2,242 126,138 1,205,352
13,248,384 - - 13,248,384
355,246,571 14,544,894 13,145,783 327,555,894
- - - - -
- - - - -
- - - - -
58,359 - - - 58,359
- - - - -
- - - - -
- - - - -
871,110 - - - 871,110
1,855,607 - - - 1,855,607
3,437 - - - 3,437
2,788,513 - - - 2,788,513
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - - -
358,035,084 14,544,894 - 13,145,783 330,344,407
PT Bank Syariah Indonesia Tbk
2024 Annual Report
231
Page 234
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Asset Securitization Transactions Where the Bank Acts as the Original Creditor
Table of Asset Securitization Transactions in the Case of BUS Acting as the Initial Creditor
as of December 31, 2024 and 2023 (Rp Million)
31 Desember 2024 31 Desember 2023
Initial Creditor Asset Securitization Initial Creditor Asset Securitization
No. Underlying Asset Transaction Transaction
Securitized Asset Profit/Loss on Securitized Asset Profit/Loss on
Value Sale Value Sale
(1) (2) (3) (4) (5) (6)
1 Government Receivables - - - -
2 Public Sector Entities Receivables - - - -
Multilateral Development Banks and International
3 - - - -
Institutions Receivables
4 Bank Receivables - - - -
5 House Secured Financing 192,490 - 260,485 -
6 Commercial Property Secured financing - - - -
7 Employee/Pensioner Financing - - - -
Micro-Businesses, Small Businesses, and Retail
8 - - - -
Portfolios Receivables
9 Corporate Receivables - - - -
10 Other Assets - - - -
Total 192,490 - 260,485 -
Calculation of Risk-Weighted Assets for Credit Risk Using the Standardized Approach
Statement of Asset Exposure in the Statement of Financial Position Report
Table of Assets Exposure in the Financial Position Report as of December 31, 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Balance Sheet Asset Exposure Balance Sheet Asset Exposure
No. Portfolio Category
Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables 109,670,745 - - 103,170,615 - -
2 Public Sector Entities Receivables 16,998,335 4,435,794 4,009,091 16,002,378 4,982,402 4,498,822
Multilateral Development Banks and
3 - - - - - -
International Institutions Receivables
4 Bank Receivables 4,524,902 1,006,920 501,480 2,865,414 652,738 619,143
5 House Secured Financing 50,183,331 15,006,942 15,006,937 43,478,305 13,097,429 13,097,419
PT Bank Syariah Indonesia Tbk
232 2024 Annual Report
Page 235
December 31, 2024 December 31, 2023
Balance Sheet Asset Exposure Balance Sheet Asset Exposure
No. Portfolio Category
Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Commercial Property Secured
6 25,462 25,462 25,462 6,923 6,923 6,923
financing
7 Employee/Pensioner Financing 45,878,520 22,939,260 22,939,077 42,290,626 21,145,313 21,145,059
Micro-Businesses, Small Businesses,
8 71,471,516 53,603,637 34,270,076 58,567,105 43,925,329 31,273,502
and Retail Portfolios Receivables
9 Corporate Receivables 89,704,922 82,648,594 76,550,133 74,283,089 68,213,669 63,203,753
10 Matured Receivables 1,407,449 1,407,449 1,251,568 1,333,732 1,333,732 1,230,580
11 Other Assets 20,017,897 - 11,933,717 13,248,384 - 7,992,543
Total 409,883,078 181,074,058 166,487,542 355,246,571 153,357,535 143,067,744
Statement of Commitment and Contingency Receivables Exposure in the Statement of Commitments
and Contingencies Report
Table of Exposure Report for Commitment and Contingency Receivables in Commitment
and Contingency Report as of December 31, 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Commitment and Contingency Exposure Commitment and Contingency Exposure
No. Portfolio Category
Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables - - - - - -
2 Public Sector Entities Receivables 249,848 124,924 124,924
Multilateral Development Banks and
3
International Institutions Receivables
4 Bank Receivables 37,127 10,415 10,415 58,359 14,721 14,721
5 House Secured Financing
Commercial Property Secured
6
financing
7 Employee/Pensioner Financing
Micro-Businesses, Small Businesses,
8 858,585 643,939 643,939 871,110 653,332 653,332
and Retail Portfolios Receivables
9 Corporate Receivables 1,176,906 1,176,906 1,176,906 1,855,607 1,834,024 1,834,024
10 Matured Receivables 4,485 4,485 4,485 3,437 3,437 3,437
Total 2,326,951 1,960,669 1,960,669 2,788,513 2,505,514 2,505,514
PT Bank Syariah Indonesia Tbk
2024 Annual Report
233
Page 236
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Statement of Exposure Giving Rise to Credit Risk Due to Counterparty Failure (Counterparty Credit Risk) Report
Table of Exposure Report Causing Credit Risk Due to Counterparty Failure
(Counterparty Credit Risk) 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
CCR Credit Risk Exposure CCR Credit Risk Exposure
No. Portfolio Category
Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Receivables - - - - - -
2 Public Sector Entities Receivables - - - - - -
Multilateral Development Banks and
3 - - - - - -
International Institutions Receivables
4 Bank Receivables - - - - - -
Micro-Businesses, Small Businesses,
5 - - - - - -
and Retail Portfolios Receivables
6 Corporate Receivables - - - - - -
Total - - - - - -
Statement of Exposure Giving Rise to Credit Risk Due to Settlement Failure (Settlement Risk) Report
Table of Exposure Report Causing Credit Risk Due to Settlement Failure (Settlement Risk)
2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Exposure Credit Risk Settlement Risk Exposure Credit Risk Settlement Risk
No. Portfolio Category
Capital Capital
Exposure ATMR After Exposure ATMR After
Reduction Reduction
Value MRK Value MRK
Factor Factor
(1) (2) (3) (4) (5) (6) (7) (8)
1 Delivery versus payment - - - -
a. Capital expenses 8% (5-15 days) - - - -
b. Capital expenses 50% (16-30
- - - -
days)
c. Capital expenses of 75% (31-45
- - - -
days)
d. 100% capital expense (more than
- - - -
45 days)
2 Non-delivery versus payment - - - -
Total - - - - - -
PT Bank Syariah Indonesia Tbk
234 2024 Annual Report
Page 237
Statement of Securitization Exposure Report
Table of Securitization Exposure Report 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Securitization Exposure Securitization Exposure
No. Type of Transaction
Capital Reduction Capital Reduction
ATMR After MRK ATMR After MRK
Factor Factor
(1) (2) (3) (4) (5) (6)
ATMR for Securitization Exposure
1 calculated using the External Rating - -
Base Approach (ERBA) Method
ATMR for Securitization Exposure
2 calculated using the Standardized 8,875 10,831
Approach (SA) Method
Securitization Exposure which is a
3 - -
Major Core Capital Reduction Factor
Total - 8,875 - 10,831
Statement of Total Credit Risk Measurement Report
Total Credit Risk Measurement Report 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2024
TOTAL CREDIT RISK ATMR 168,457,086 145,584,089
TOTAL CAPITAL REDUCTION FACTOR - -
Market Risk
Market risk is the risk arising from changes in market prices, including the risk of fluctuations in the value of tradable or leasable assets.
Market risk consists of two types: exchange rate risk and benchmark interest rate risk.
The following is disclosure information for market risk exposure.
Market Risk Report 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
No. Types Of Risk Bank Bank
Capital Expense ATMR Capital Expense ATMR
(1) (2) (3) (4) (5) (6)
1 Interest Rate Benchmark Risk 56,023 700,285 55,893 698,668
a. Specific Risk - - - -
b. General Risk 56,023 700,285 55,893 698,668
2 Exchange Rate Risk 79,452 993,145 75,350 941,868
3 Equity Risk 1)
4 Commodity Risk 1)
Total 135,475 1,693,430 131,243 1,640,536
Description
1) For BUS with subsidiaries that have exposure to the mentioned risks
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Liquidity Risk
Liquidity risk is the risk arising from the Bank's inability to meet its maturing obligations through cash flow funding sources and/or
high-quality liquid assets that can be pledged, without disrupting the Bank's operations and financial condition. As the Bank's business
continues to grow, liquidity risk remains one of its primary concerns. This risk may arise when the Bank's financing growth exceeds the
growth of third-party funds. A mismatch between the availability of funding sources and the maturity of receivables and financing may
lead to difficulties in fulfilling the Bank’s obligations to customers and other parties.
The following is disclosure information for liquidity risk exposure.
Disclosure Report on Rupiah Maturity Profile 2024 and 2023
Disclosure Report on Rupiah Maturity Profile 2024 and 2023 (Rp Million)
December 31, 2024
Maturity*)
No. Description Balance
> 6 months
> 1 month > 3 months
≤ 1 month to 12 >12 months
to 3 months to 6 months
months
(1) (2) (3) (4) (5) (6) (7) (8)
I Statement Of Financial Position
A. Assets 383,068,136 65,447,131 13,293,980 10,889,512 22,341,420 271,096,093
1. Cash 7,623,321 7,623,321 - - - -
Placements with Bank
2. 41,470,072 41,470,072 - - - -
Indonesia
Placements with Other
3. 300,430 300,430 - - - -
Banks
Investments In Marketable
4. 55,776,134 4,476,080 5,643,665 3,357,983 14,513,511 27,784,895
Securities
5. Receivables:
Murabahah Receivables
a. 143,652,233 228,408 288,284 700,955 3,195,164 139,239,422
(gross)
b. Salam Receivables - - - - - -
c. Receivables istishna’ 11 - - 11 - -
d. Receivables qardh 11,507,426 2,462,147 4,109,686 1,409,701 132,499 3,393,393
Financing with profit sharing
6.
scheme :
a. Mudharabah Financing 2,914,936 20,669 8,177 2,032,324 57,668 796,098
b. Musyarakah Financing 110,840,518 2,292,171 3,243,502 3,385,055 4,211,605 97,708,185
7. Financing rent 2,410,211 989 666 3,483 230,973 2,174,100
8. Other Assets 6,572,844 6,572,844 - - - -
B. Liabilities 339,321,606 288,673,200 28,086,568 17,504,830 3,536,218 1,520,790
1. Third Party Funds
Wadiah Demand
a. 17,961,391 17,961,391 - - - -
Deposits
Mudharabah Time
b. 123,256,381 75,997,742 28,001,325 15,725,971 3,530,566 777
Deposits
Wadiah Savings
c. 54,056,447 54,056,447 - - - -
Deposits
Mudharabah Savings
d. 84,630,430 84,630,430 - - - -
Deposits
e. Other 24,492,705 24,492,705 - - - -
2. Liabilities to Bank Indonesia 18,417,864 18,417,864 - - - -
PT Bank Syariah Indonesia Tbk
236 2024 Annual Report
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December 31, 2023
Maturity*)
Balance
> 1 month to 3 > 3 months to 6 > 6 months to 12
≤ 1 month >12 months
months months months
(3) (4) (5) (6) (7) (8)
334,340,403 51,972,465 10,786,045 10,785,266 23,665,210 237,131,418
4,912,435 4,912,435 - - - -
21,401,613 21,401,613 - - - -
389,257 389,257 - - - -
69,551,241 16,408,444 3,337,886 2,358,155 15,985,127 31,461,629
135,797,448 208,608 244,549 566,309 2,229,619 132,548,363
- - - - - -
30 - - - - 30
9,348,359 2,126,689 3,818,415 1,460,771 62,825 1,879,659
1,881,133 17,923 3,506 1,011,544 110,844 737,316
86,041,493 3,897,471 3,380,288 5,385,407 5,267,590 68,110,737
2,408,507 1,138 1,401 3,080 9,204 2,393,684
2,608,887 2,608,887 - - - -
295,403,060 256,228,652 23,418,538 8,649,819 6,901,643 204,408
19,293,355 19,293,355 - - - -
112,830,232 74,028,280 23,330,092 8,578,629 6,893,231 -
45,718,046 45,718,046 - - - -
77,099,281 77,099,281 - - - -
19,541,100 19,541,100 - - - -
11,900,055 11,900,055 - - - -
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
Maturity*)
No. Description Balance
> 6 months
> 1 month > 3 months
≤ 1 month to 12 >12 months
to 3 months to 6 months
months
(1) (2) (3) (4) (5) (6) (7) (8)
3. Liabilities to Other Banks 863,788 845,395 8,359 4,382 5,652 -
4. Securities Issued 6,059,397 2,840,834 - 1,700,000 - 1,518,563
5. Received Financing 1,000,000 1,000,000 - - - -
6. Other Liabilities 8,583,203 8,430,392 76,884 74,477 - 1,450
C. Commitment and Contingency Reports
1. Commitment obligations 2,409,047 220,557 357,436 189,393 170,863 1,470,798
2. Contingency obligations 1,128,775 372,743 186,529 122,093 170,234 277,176
D. Difference (A-B) 43,746,530 (223,226,069) (14,792,588) (6,615,318) 18,805,202 269,575,303
Disclosure Report on Foreign Currency Maturity Profile
Disclosure Report on Foreign Currency Maturity Profile 2024 and 2023 (Rp Million)
December 31, 2024
Maturity*)
No. Description Balance
> 6 months
> 1 month > 3 months
≤ 1 month to 12 >12 months
to 3 months to 6 months
months
(1) (2) (3) (4) (5) (6) (7) (8)
I Statement of Financial Position
A. Assets 25,545,296 16,742,260 3,102,386 1,026,577 209,212 4,464,861
1. Cash 457,368 457,368 - - - -
Placements with Bank
2. 8,496,207 8,496,207 - - - -
Indonesia
Placements with Other
3. 1,180,444 1,180,444 - - - -
Banks
Investments In Marketable
4. 8,875,671 6,202,824 1,932,021 175,440 - 565,386
Securities
5. Receivables:
Murabahah Receivables
a. - - - - - -
(gross)
b. Salam Receivables - - - - - -
c. Receivables istishna’ - - - - - -
d. Receivables qardh 2,266,358 304,776 1,048,330 828,994 84,258 -
Financing with profit sharing
6.
scheme :
a. Mudharabah Financing 22,143 - - 22,143 - -
b. Musyarakah Financing 3,346,700 100,641 122,035 - 124,954 2,999,070
7. Financing rent 900,405 - - - - 900,405
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December 31, 2023
Maturity*)
Balance
> 1 month to 3 > 3 months to 6 > 6 months to 12
≤ 1 month >12 months
months months months
(3) (4) (5) (6) (7) (8)
1,086,510 1,039,714 32,951 5,433 8,412 -
1,708,608 1,505,000 - - - 203,608
776,250 776,250 - - - -
5,449,623 5,327,571 55,495 65,757 - 800
4,058,742 1,223,636 276,698 241,678 575,758 1,740,972
2,257,318 841,972 132,487 2,424 - 1,280,435
1,801,424 381,664 144,211 239,254 575,758 460,537
38,937,343 (204,256,187) (12,632,493) 2,135,447 16,763,567 236,927,010
December 31, 2023
Maturity*)
Balance
> 1 month to 3 > 3 months to 6 > 6 months to 12
≤ 1 month >12 months
months months months
(3) (4) (5) (6) (7) (8)
19,283,721 14,555,894 1,190,819 912,124 310,276 2,314,608
343,406 343,406 - - - -
11,039,165 10,654,240 384,925 - - -
1,685,216 1,685,216 - - - -
2,000,285 1,081,177 463,265 - 157,284 298,559
82,223 - - - - 82,223
- - - - - -
- - - - - -
1,958,722 791,855 342,629 801,266 22,972 -
- - - - - -
2,174,704 - - 110,858 130,020 1,933,826
- - - - - -
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
December 31, 2024
Maturity*)
No. Description Balance
> 6 months
> 1 month > 3 months
≤ 1 month to 12 >12 months
to 3 months to 6 months
months
(1) (2) (3) (4) (5) (6) (7) (8)
8. Other Assets - - - - - -
B. Liabilities 24,250,254 23,406,674 437,318 337,209 69,053 -
1. Third Party Funds
Wadiah Demand
a. 1,185,688 1,185,688 - - - -
Deposits
Mudharabah Time
b. 7,327,971 6,484,391 437,318 337,209 69,053 -
Deposits
Wadiah Savings
c. 1,223,620 1,223,620 - - - -
Deposits
Mudharabah Savings
d. 623,719 623,719 - - - -
Deposits
e. Other 12,695,814 12,695,814 - - - -
2. Liabilities to Bank Indonesia - - - - - -
3. Liabilities to Other Banks 43 43 - - - -
4. Securities Issued 1,126,650 1,126,650 - - - -
5. Received Financing - - - - - -
6. Other Liabilities 66,749 66,749 - - - -
C. Commitment and Contingency Reports
1. Commitment obligations 94,429 94,018 411 - - -
2. Contingency obligations 911,951 88,855 102,111 11,032 450,915 259,038
D. Difference (A-B) 1,295,042 (6,664,414) 2,665,068 689,368 140,159 4,464,861
Operational Risk
Operational risk is the risk of loss resulting from inadequate or failed internal processes, human errors, system failures, and/or external
events that impact the Bank's operations.
The following is disclosure information for operational risk exposure.
Operational Risk Report 2024 and 2023 (Rp Million)
December 31, 2024 December 31, 2023
Gross Gross
No. Approach Used Income Income
Capital Capital
(Average of ATMR (Average of ATMR
Expense Expense
the last the last
3 years) 3 years)
(1) (2) (3) (4) (5) (6) (7) (8)
1 Standard indicator approach 18,985,886 2,847,883 35,598,536 18,347,104 2,752,066 34,400,820
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240 2024 Annual Report
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December 31, 2023
Maturity*)
Balance
> 1 month to 3 > 3 months to 6 > 6 months to 12
≤ 1 month >12 months
months months months
(3) (4) (5) (6) (7) (8)
- - - - - -
19,481,943 18,745,347 262,572 67,538 406,486 -
1,554,169 1,554,169 - - - -
3,017,864 2,281,268 262,572 67,538 406,486 -
1,308,328 1,308,328 - - - -
600,789 600,789 - - - -
12,812,765 12,812,765 - - - -
- - - - - -
45 45 - - - -
123,176 123,176 - - - -
- - - - - -
64,807 64,807 - - - -
2,008 2,008 - - - -
1,036,413 100,769 46,191 15,495 117,987 755,971
(198,222) (4,198,453) 928,247 844,586 (96,210) 2,314,608
Material Agreement for Capital Capital Goods Investment
Investment
In 2024, the actual capital goods investment increase for BSI
In 2024 and 2023, there were no material binding commitments reached IDR3.85 trillion, higher compared to IDR1.65 trillion in
for capital goods investment, so BSI does not provide information 2023. The assets under construction experienced the highest
regarding the purpose of the commitment, the expected funding increase, from IDR1.27 trillion in 2023 to IDR3.39 trillion in
sources to meet the commitment, the currency denomination, 2024.
and the planned steps to protect against the risks associated with
foreign currency positions.
Types and Value of Capital Goods Investment
The realization of capital goods investment made by BSI throughout 2023–2024 is as follows.
Table of Types and Value of Capital Goods Investment (In IDR millions)
Type Addition 2024 Addition 2023
(1) (2) (3)
Land 62 909
Buildings 27,298 4,096
Installation 58,831 22,110
Vehicles 1,011 501
Office Equipment 249,465 65,728
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Type Addition 2024 Addition 2023
(1) (2) (3)
Software 84,176 276,241
Leasehold improvement 27,095 13,023
Construction in progress 3,398,166 1,266,390
Total 3,846,104 1,648,998
Purpose of Capital Goods Investment
The purpose of making capital investment is to support and enhance the operational activities of BSI as a whole, by ensuring smoothness,
efficiency, and effectiveness in every aspect of operations.
Commitments and Contingencies
The Bank’s receivables and payables from commitments and contingencies are as follows.
Table of Receivables and Payables of Commitments and Contingencies (in IDR millions)
Description 2024 2023
(1) (2) (3)
Commitments Receivables
Third parties
Unsettled purchase of foreign currency futures 464,508 -
Commitments Payables
Third parties
Unused financing facilities 2,090,286 1,775,974
Irrevocable L/C 202,609 267,737
Subrogation payables 140,040 137,094
Sales of foreign currency futures unresolved 489,752 114,862
2,922,687 2,295,667
Related parties
Unused financing facilities 48,602 117,375
Irrevocable L/C 161,978 98,238
210,580 215,613
Commitments Payables- net 2,668,759 2,511,280
Contingencies receivables
Third parties
Income from non-performing 425,397 335,215
Bank guarantees (kafalah) received 245,046 234,419
Others 35,611 30,923
706,054 600,557
Contingencies payables
Third parties
Bank guarantees issued 1,532,802 2,099,170
Related parties
Bank guarantees issued 507,923 738,668
2,040,725 2,837,838
Contingencies payables - net 1,334,671 2,237,281
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242 2024 Annual Report
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Commitment and contingency transactions occurring in the Bank’s normal business activities that carry financing risk are as follows.
Table of Commitment and Contingency Transactions with Financing Risk (in IDR millions)
Description 2024 2023
(1) (2) (3)
Bank Guarantees Issued 2,040,725 2,837,838
Unused Financing Facilities 2,138,888 1,893,349
Irrevocable (L/C) 364,587 365,975
Total 4,544,200 5,097,162
The collectibility of commitments and contingencies in administrative accounts with financing risk is as follows.
Table of Commitment and Contingency Collectibility in Administrative Accounts with
Financing Risk (in IDR millions)
Description 2024 2023
(1) (2) (3)
Current 4,542,007 5,041,570
Special Mention 2,193 31,313
Substandard - 15,425
Doubtful - -
Loss - 8,854
Total 4,544,200 5,097,162
The changes in the allowance for impairment losses on estimated commitments and contingencies are as follows
Table of Changes in Allowance for Impairment Losses on Estimated Commitments and Contingencies (in IDR millions)
Uraian 2024 2023
(1) (2) (3)
Beginning year balance 32,017 28,873
Provision during the year (8,443) 3,246
Exchange rate difference 471 (102)
Ending year balance 24,045 32,017
Management believes that the allowance for impairment losses on estimated commitments and contingencies that has been established
is adequate and complies with OJK regulations.
Material Information and Facts After the Accountant's Report Date
Until the end of this Annual Report, no significant events have occurred after the accountant's report date, including their impact on
performance and business risks in the future.
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2024 Annual Report
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Business Prospects and Future Strategy rising commodity prices (including oil), climate-related risks,
for 2025 and imported inflation risks stemming from increasing global
commodity prices and potential depreciation of the Rupiah.
Business Prospects
The expected decline in interest rates in the future is anticipated
The global economy is projected to be on an improving trend, with to improve market liquidity, thereby supporting banking
growth expected to be around 3.3% in 2025. However, several intermediation. The Bank Indonesia (BI) rate affects the
risks must continue to be monitored. Risks such as the delayed adjustment of banks' Prime Lending Rate (SBDK), which could
economic recovery in China and the escalation of geopolitical potentially drive credit growth within the range of 11%–13%
tensions, coupled with uncertainties surrounding the change in in 2025. Meanwhile, Third-Party Funds (DPK). In 2025, Bank
leadership in the United States, require close attention as they Indonesia will implement a pro-growth policy with a focus on the
could potentially slow down global economic growth. development of the sharia economy and finance. The growth of
the sharia economy is expected to continue its positive trend,
Amid these conditions, Indonesia's economy in 2025 is projected with a projected growth rate ranging from 4,8% to 5,6%.
to grow slightly higher than the previous year, within the range
of 4.8% to 5.6%, driven by domestic demand. Moving forward, Moving forward, BSI is committed to continuously providing
Indonesia’s economic growth is expected to remain solid and modern, comprehensive, and universal Sharia financial solutions
on an upward trend. This steady economic growth is primarily to its customers. The bank aims to position itself as a financial,
supported by domestic demand, accompanied by improving social, and spiritual partner for its customers and the wider
external demand in line with the global economic recovery. community.
However, several risks, including a slower global economic
Sources:
recovery and the impact of escalating geopolitical tensions, need - Word Economic Outlook, International Monetary Fund, January 2025
to be continuously monitored as they could potentially hinder - Monetary Policy Review, Bank Indonesia, February 2025
- Bank Indonesia Board of Governors Meeting, 17-18 December 2024
the recovery of Indonesia’s external sector performance.
Amid ongoing geopolitical tensions, commodity prices continue SWOT Analysis
to normalize, leading to a general downward trend in inflation,
including domestic inflation. Going forward, inflation is projected Considering the aforementioned factors, BSI conducts a
to remain within the target range of 2.5% ± 1% and continue competitive analysis through the Strengths, Weaknesses,
its declining trend. This low and controlled inflation supports Opportunities, and Threats (SWOT) framework. Internal factors
consumer purchasing power, thereby driving economic growth. are reflected in the strengths and weaknesses of BSI, while
However, several risks must still be closely monitored, particularly external factors are analyzed through opportunities and threats
the potential impact of escalating geopolitical tensions, such as within the current banking industry.
Table of SWOT Analysis
Strengths Weaknesses
- A Sharia bank in Indonesia ranked among the Top 10 Global Islamic - Employee and outlet productivity is not yet optimal.
Banks. - Low financial literacy regarding Sharia banking
- The largest Sharia bank in Indonesia in terms of assets.
- Extensive office network with over 1,000 branches across Indonesia
and an international presence in Dubai.
- Large customer base
- A wide range of Sharia-based financial products and services.
- High-quality financing.
Opportunities Threats
- High Sharia banking preference among customers. - Competition with conventional banks and fintech.
- Growth of the global and national Islamic economy. - Geopolitical and global economic conditions.
- Strong positioning of BSI in the Sharia banking industry. - Advancements in information technology and cybersecurity risks.
- Government support for Islamic finance.
- Expanding market share in the national banking industry.
- Synergy with Parent banks.
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244 2024 Annual Report
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Based on the analysis above, BSI is optimistic about having ecosystem, value chain-based businesses, and existing customers
strong prospects and opportunities in the future. To seize these with a solid financial track record. This segment will be the focus
prospects and opportunities, BSI has formulated strategies to of SME and MSME strategy in managing institutional transaction
optimize the bank's performance in 2025. accounts, optimizing SME financing penetration from the targeted
ecosystem, and ensuring healthy and prudent microfinance
Future Growth Strategy 2025 penetration with a focus on KUR financing. Additionally, there
will be a selection of high-yielding BSI product growth for micro-
In 2025, to achieve its vision and mission, BSI will focus on its strategy enterprises in the market ecosystem, wholesale suppliers, retail
as the Best Islamic Financial Platform Provider, emphasizing markets, healthcare sector, and education sector, as well as
Financial, Social, and Spiritual Solutions while developing the Islamic increased penetration through BSI Agents.
Ecosystem in line with its targeted segments: 4. Consumer Segment
1. Wholesale BSI will continue implementing strategies that have proven
BSI will tap into wholesale business potential from to add value to its performance, particularly by managing
corporations and corporate groups by expanding its sustainable and healthy financing growth in the consumer
customer base and deepening relationships with clients segment. This will be achieved through programs and products
through transactional banking capabilities and an extended tailored to customer needs, such as SuperApps BYOND by
value chain. The bank also strengthens wholesale-retail BSI, Hajj Savings, investment products like retail sukuk and
collaboration as an entry point to leverage business bancassurance, Zakat, Infaq, Sadaqah, and Wakaf (ZISWAF)
opportunities from corporate or institutional wholesale transactions, and competitive consumer financing products,
clients, including payroll business, employee financing, including BSI Griya, BSI Oto, Mitraguna Berkah, Pensiun
pawning services, and fundraising products. Berkah, Pra Pensiun Berkah, Gadai Emas, dan Cicil Emas.
2. Institutional Sector
BSI will also tap into business opportunities within institutions To support this strategy, BSI will strengthen its business
by targeting government institutions, state agencies, state- penetration platforms, which are categorized into three main
owned enterprises (SOE), regional-owned enterprises areas, including physical platforms such as branches and BSI
(ROE), ministries and their subordinate work units, public Agents, e-channel such as BYOND by BSI, BEWIZE, ATM, EDC,
educational institutions, hospitals, and their associated QRIS, and inorganic platform subsidiaries.
entities. BSI aims to offer financial products and solutions
tailored to the needs of these institutions, their partner To ensure the successful execution of its strategic focus on the target
vendors, and employees. To increase low-cost funding, the segments mentioned above, BSI will also enhance fundamental
bank will focus on positioning itself as a transactional bank, enablers in several key areas including Human Capital, by improving
particularly for institutions, by developing products and employee productivity and competency while strengthening
services that align with customer needs, such as enhanced organizational management. In the area of Information Technology
cash management solutions with more comprehensive and Operational Excellence, BSI will focus on stabilizing and
features. upgrading core banking systems, reinforcing the three-pillar
3. SMEs and MSMEs IT structure, enhancing IT security, and achieving operational
BSI will also strengthen its business in the Small and Medium excellence. In the Environmental, Social, Risk, Governance, and
Enterprises (SME) and Micro, Small, and Medium Enterprises Compliance (ES-GRC) domain, BSI will implement an Enterprise
(MSME) segments by targeting key SME ecosystems, such Risk Management System, a Resolution Plan, and Anti-Fraud
as palm oil plasma core ecosystems, cooperative businesses measures while strengthening ESG governance through various
(kopkar), business linkages, education services, healthcare ESG programs to support the Sustainable Development Goals
services, Sovereign Sharia Securities (SBSN) and the National (SDGs). In line with these efforts, BSI will also strengthen its data
Budget (APBN), Hajj and Umrah travel agencies, as well as both analytics capabilities by building a robust big data infrastructure
state-owned and private enterprises. Additionally, BSI will focus with enhanced quality and improving decision-making processes
on productive micro-businesses operating within the halal through artificial intelligence.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Target Achievement and Future Targets
Target Achievement
Comparison of Financial Targets and Realization for 2024
The comparison of financial targets and actual realization is presented as follows.
Table of Financial Target and Realization Comparison (in IDR millions)
Description 2024 Budget Plan 2024 Realization Achievement
(1) (2) (3) (4) = (3)/(2)
FINANCIAL POSITION
Total Assets 378,370,355 408,613,432 107.99%
Financing facilities 272,987,063 278,481,243 102.01%
Third-Party Funds 321,273,357 327,454,166 101.92%
INCOME STATEMENT
Revenue from Fund Management as Mudharib 24,704,000 25,298,203 102.41%
Laba Bersih 6,079,690 7,005,888 115.23%
FINANCIAL RATIOS (%)
Gross NPF 2.00% 1.90% 105.26%
Net NPF 0.55% 0.50% 110.00%
In 2024, BSI’s total assets were recorded at IDR408.61 trillion, BSI’s DPK in 2024 was recorded at IDR327.45 trillion, achieving
surpassing the RKAP/RBB target by 107.99%. This achievement 101.92% of the RKAP/RBB target. This outcome was influenced
was driven by the sustained growth of Third-Party Funds (DPK) and by intense liquidity competition in the market. Nonetheless,
the bancassurance collaborations that helped increase the inflow BSI successfully achieved a more sustainable DPK target by
of funds into the bank. With relatively stable market conditions, continuously boosting the growth of its Current Account Saving
BSI was able to optimize its asset management, reflecting solid Account (CASA), particularly in the savings segment. This indicates
and sound growth. BSI’s success in attracting customer funds, even amid heightened
liquidity competition.
BSI’s total financing extended in 2024 reached IDR278.48 trillion,
also exceeding the RKAP/RBB target by 102.01%. Financing BSI’s net profit in 2024 was recorded at IDR7.00 trillion,
across all segments wholesale, retail, and consumer continued to exceeding the RKAP/RBB target with an achievement of
grow. BSI’s main focus is to ensure the quality of its sustainable 115.23%. This excellent net profit performance was driven by
financing by maintaining a balance between financing expansion an increase in margin income and profit-sharing, along with
and prudent risk management. continuously growing fee-based income. Additionally, to further
enhance profitability, BSI has persistently implemented effective
cost efficiencies and maintained the quality of its sound assets.
This reflects the bank’s success in managing revenue sources and
controlling costs efficiently.
Comparison of Target and Actual Capital Structure 2024
The comparison of target and actual capital structure is presented as follows.
Table of Comparison of Target and Actual Capital Structure (in IDR millions)
Description 2024 Budget Plan 2024 Realization Achievement
(1) (2) (3) (4) = (3)/(2)
Core Capital (Tier 1) 41,273,113 41,685,617 101.00%
Supplementary Capital (Tier 2) 2,302,418 2,265,714 98.41%
Total Capital 43,575,531 43,951,331 100.86%
PT Bank Syariah Indonesia Tbk
246 2024 Annual Report
Page 249
As of December 2024, BSI's total capital reached IDR43.95 trillion, achieving 100.86% of the RKAP/RBB target. This aligns with the
Capital Adequacy Ratio (CAR), which stood at 21.40% in December 2024, achieving 101.82% of the target. This accomplishment was
supported by the bank’s net profit performance, which exceeded the target by 115.23%.
Comparison of Target and Actual Marketing Performance 2024
The comparison of target and actual marketing performance is presented as follows.
Table of Comparison of Target and Actual Marketing Performance
Product Decription 2024 Realization
New Product Plans for 2024
The online e-commerce transaction feature for BSI Visa Debit Card ensures secure
BSI Debit Visa E-commerce Licensing/reporting
transactions using the 3DS (Verify by Visa) service, which involves OTP-based transaction
Online Transactions process to BI
authentication.
Card Management System for BSI Hasanah Card
1. The CMS is a core banking system that will be used by CBG to provide services to BSI
Hasanah Cardholders, including card activation, services, transaction authorization,
posting/bookkeeping, billing statements, cardholder/customer maintenance, and
more
Card Management System 2. The BSI Hasanah Card CMS will replace the current CMS used by CBG, which is
Live
BSI Hasanah Card Cardlink.
3. BSI will collaborate with Artajasa, a member of TPCM, under a managed service
concept that will be formalized in a Cooperation Agreement (PKS).
4. Product/feature developments, including the development of necessary modules for
BSI, will be carried out by Artajasa.
5. To support services for cardholders, the modules used in the new CMS will be relatively
similar to those currently available in Cardlink.
BSI Mobile Revamp is an enhancement of the mobile banking platform with a newer, more
BSI Mobile Revamp modern generation, featuring additional services and features and integration with other Live
platforms.
Developing Foreign Exchange Development of forex transactions in net banking, namely the development of multi- Licensing/reporting
Transactions in Net Banking currency services through internet banking. process to OJK
Licensing/reporting
Qardh Gold Collateral Limit A maximum limit of IDR1 billion per customer for gold-backed qardh financing.
process to OJK
Institutional Securities Marketing Partner for Securities Brokerage (MPPPE) is an entity that provides securities
Intermediary Marketing brokerage marketing services to customers and/or potential customers based on a Piloting for Live
Partner (Level 1) cooperation contract, with a scope limited to providing referrals to securities companies.
Online Mutual Fund Electronically mutual fund transactions (account opening, subscription, redemption and
Piloting for Live
Transactions switching)
A cash management service platform consisting of account payable management, account
Cash Management Service receivable management, account liquidity management, account administration and
Live
Platform information, and digital onboarding, designed for Corporate, Institutional, Government,
SME, Cooperative, and Sole Proprietorship segments.
It is the addition of banking activities providing services for transactions of Government Licensing/reporting
Sub-registry BI-SSSS
Securities (SBN) and regional government securities, supported by Bank Indonesia services. process to OJK
Financial Institution Bank to Financial institution bank to bank murabahah facility is fundraising and distribution Licensing/reporting
Bank Murabahah Facility between banks utilizing a commodity exchange under a murabahah contract. process to OJK
Distribution of Social Assistance Program to support the Ministry of Agriculture of the
Fundraising (Digital Farmer Republic of Indonesia by implementing several developments, including:
Internal process
Card BLP) 1. Digital Farmer Card (BLP)
2. External Reporting (H2H)
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Product Decription 2024 Realization
BI FAST Phase 2 is the continuation of the BI Fast Phase 1 project, a retail payment system
Licensing/reporting
BI Fast Phase 2 infrastructure that facilitates real-time retail payments through various instruments and
process to BI
payment channels, available 24/7.
Standardization of Open API BI SNAP for Account Binding and Unbinding Aligning with
SNAP Account Binding dan
regulatory programs (Bank Indonesia and OJK) to implement standardized open banking Live
Account Unbinding
services through Open API and Open Banking technology
BSI Tapenas Regular Savings is a term savings account for individuals in Indonesian Rupiah,
Integrated Bancassurance
with a fixed monthly deposit and a predetermined period, complemented by insurance Live
Partnership
coverage
BSI Hasanah Young Segment A sharia-compliant credit card targeting the young segment, equipped with contactless
Internal process
Contactless payment capabilities
A variant of the BSI debit card tailored with features and benefits to meet the needs of
BSI Business Debit Card Live
business customers.
A financing product in the form of a card issued to customers for transactions involving
Licensing/reporting
Indonesia Credit Card(KKI) goods and services, with payments sourced from the Regional Revenue and Expenditure
process to BI
Budget (APBD).
A feature of the BSI Hasanah Card (Islamic credit card) and its related products available on
the BSI Super App (BYOND by BSI). It includes auto-binding, virtual card display, activation,
Hasanah Card Lyfe Live
PIN request, and a dashboard for limit information, outstanding balance, remaining limit,
and more.
Cash Cardless Withdrawal (CCWL) is a feature that allows non-BSI customers to withdraw
Cash Cardless Withdrawal
cash without a card at BSI ATMs. Additionally, BSI customers can perform cardless cash Live
Off Us (CCWL Off Us)
withdrawals at ATMs within other bank networks.
The bank product, BSI Cicil Emas, will continue to operate under the existing transaction
mechanism.
The buyback feature is an option provided to customers who wish to resell their gold,
BSI Cicil Emas Buyback serving as an after-sales service. Gold purchases will be conducted by the bank’s partners. Internal process
Feature The bank acts as an intermediary, connecting customers (gold sellers) with partners (gold
buyers). Gold purchased by the partners will be temporarily stored at BSI until the partners
collect it (within a maximum of 7 business days). All costs incurred from the buyback
transaction will be the responsibility of the partner.
The Cash Waqf Linked Deposit (CWLD) is a basic deposit product where the principal
amount functions as a temporary waqf (endowment), and the profit-sharing returns from
the deposit can be directly allocated to social projects determined for each issuance series.
CWLD Financing is an advanced development of the basic CWLD product. It allows social
Cash Waqf Linked Deposit
projects to be realized earlier without waiting for the full profit-sharing payments from the Internal process
(CWLD) Financing
deposit principal. The funding for social projects comes from financing, with installment
payments deducted from the monthly profit-sharing (deposit returns). This scheme enables
faster project realization, and the returns received by customers are more attractive
compared to the basic CWLD product.
The BSI Investment Account On Balance Sheet is a product designed to optimize investment
BSI Investment Account on functions within Islamic banking by collecting funds from investors and channeling
Internal process
Balance Sheet them to customers/instruments/portfolios that are attractive from an on-balance-sheet
perspective, using the mudharabah muqayyadah contract.
The commodity murabahah contract scheme is a commodity sales transaction that specifies
Commodity Murabahah for the purchase price and agreed profit margin. This scheme is used for financing/placement Licensing/reporting
Overseas Branches (KCLN) products, fund mobilization, and sukuk issuance, with restrictions to support the activities process to OJK
of Overseas Branch Offices
PT Bank Syariah Indonesia Tbk
248 2024 Annual Report
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Product Decription 2024 Realization
New Trade Finance Platform E2E Trade Finance Solutions and Document Pre Checking Automation with Smart AI. Internal process
Global Transaction Sharia (GTS) is a digital platform developed by BSI's team to support
Global Transaction Sharia/ wholesale business initiatives. It implements Single Sign-On Access (SSO) for all banking
Internal process
BEWIZE subsystems integrated within GTS, allowing customers to access cash management, value
chain, trade finance, and other financial services.
The BSI Daily Kafalah Facility is provided by the bank to customers through a line facility
BSI Daily Kafalah agreement for the purpose of guaranteeing financing realization and working capital for Internal process
PRKS. It utilizes the kafalah bil ujrah and/or musyarakah contract schemes.
The Sharia Multi-Spot Simple Hedging product is a basic hedging transaction (Aqd al
Simple Multi-Spot Sharia
Tahawwuth al-Basith). The transaction process consists of a single Wa'd accompanied by Live
Hedging
multiple spot transaction agreements, as mutually agreed upon by both parties.
Licensing/reporting
Sukuk Tapera Phase III This is a sukuk issued in stages without a public offering, with a single investor, BP Tapera.
process to OJK
Revitalization of Gold
This feature update increases the financing limit for gold installment plans, raising the Licensing/reporting
Ownership Financing Limit
maximum financing amount from IDR150 million to IDR500 million per customer. process to OJK
Enhancement Feature
The Consumer Landing Page is a digital platform designed to make it easier for customers
Consumer Landing Page to explore BSI consumer products, apply for financing, calculate installment simulations, Internal process
and access information on BSI consumer financing promotions—all in one place
The Umrah package purchase feature on BYOND by BSI allows BSI customers to purchase
Umrah packages through the BYOND by BSI platform. Customers can select an Umrah
Licensing/reporting
Umrah Package Purchase package, register pilgrims, and make payments either in full or via a down payment with
process to OJK
subsequent installments. This feature serves as a one-stop solution for customers planning
their Umrah pilgrimage.
Comparison of Targets and Realization of Human Resource Development 2024
The comparison between targets and realization of human resource development is presented as follows.
Table of Comparison of Targets and Realization of Human Resouce Development
Budget Plan Realization in
Description Achievement
2024 (RKAP) 2024
(1) (2) (3) (4) = (3)/(2)
HR Development Expenses (IDR) 147,623,000,000 141,590,926,496 95.91%
The realization of HR development expenses in 2024 was development programs have been provided to employees
recorded at IDR141.59 billion, slightly below the RKAP 2024 to prepare them for the increasingly complex and dynamic
target of 95.91% of the planned budget, which amounted to challenges of the banking industry.
IDR147.62 billion.
Through more intensive training and structured development
BSI is committed to enhancing the quality and competence of its programs, BSI hopes to build a more skilled, productive workforce
human resources as part of a long-term strategy to strengthen that is ready to face technological changes and continuously
the bank’s performance. A series of training sessions and evolving market demands.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 252
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Future Targets/Projections
Assumptions for Setting 2025 Targets/Projections
In preparing the projections for 2025, BSI has used several macroeconomic assumptions as follows.
Table of Assumptions for Setting 2025 Targets/Projections
Description 2025
(1) (2)
Economic Growth 5.14%
Inflation Rate 2.70%
Exchange Rate (IDR/USD) Rp14,977
7-Day Reverse Repo Rate 5,00
Sumber: Office of Chief Economist BSI
Financial Targets/Projections for 2025
The financial targets/projections for 2025 are as follows.
Table of Financial Targets/Projections for 2025 (in IDR millions)
Description Projection 2025
(1) (2)
Financing Growth 14.00% - 16.00%
Cost of Credit <1.00%
Net Interest Margin >5.00%
NPF Gross <2.00%
Dividend Policy Targets/Projections for 2025
The distribution of BSI dividends is determined based on the The determination, amount, and payment of future cash
resolution of the General Meeting of Shareholders (GMS), and dividends will depend on various factors, including but not
all shareholders have equal rights, including the right to receive limited to retained earnings, operational performance, cash flow,
dividends. Considering its financial capability and condition, BSI business prospects, BSI’s current and future financial condition,
may review and revise its dividend policy from time to time, in as well as other factors deemed relevant by BSI’s shareholders,
compliance with applicable Indonesian laws and regulations. and applicable Indonesian regulations. BSI reserves the right to
Under the above provisions and BSI’s overall financial condition, review and amend its dividend policy from time to time, under
the company has a policy to distribute dividends in cash to all applicable Indonesian laws and regulations.
shareholders after setting aside sufficient reserves, without
limiting the GMS’s authority to determine the dividend
distribution to be decided in the meeting.
PT Bank Syariah Indonesia Tbk
250 2024 Annual Report
Page 253
Marketing Targets/Projections for 2025
The marketing projections for 2025 are as follows.
Table of Comparison of Marketing Targets/Projections for 2025
New Product Plan for Target Realization
Description
2025 2025
The BSI Debit Visa E-Commerce 3D Secure transaction is an online transaction feature
BSI Debit Visa E-commerce
for BSI Debit Visa cards, secured with 3DS (Verify by Visa) authentication using OTP Triwulan I - 2025
Online Transactions
verification.
Card Management System BSI Hasanah Card
1. CMS is a core banking system that will be used by CBG to provide services to BSI
Hasanah Card holders, including card activation, services, transaction authorization,
posting/accounting, billing statements, cardholder/customer maintenance, and more.
Card Management System 2. This CMS will replace the current CMS used by CBG, which is Cardlink.
Triwulan I - 2025
BSI Hasanah Card 3. BSI will collaborate with Artajasa, which is part of TPCM, using a managed service
concept that will be outlined in a Cooperation Agreement (PKS).
4. Product/feature developments, including required module developments, will be
carried out by Artajasa.
5. To support cardholder services, the modules used in this CMS will be similar to those
currently available in Cardlink.
Foreign Exchange The development of foreign exchange transactions in net banking includes multi-currency
Triwulan I - 2025
Transactions on Net Banking services through internet banking.
The Gold-Backed Qardh Limit allows a maximum financing amount of IDR1 billion per
Gold-Backed Qardh Limit Triwulan I - 2025
customer.
Institutional Brokerage Partner (MPPPE) is an entity that provides brokerage marketing
Institutional Brokerage
services to customers and/or potential customers based on a contractual agreement, with Triwulan II - 2025
Partner Level 1
a limited scope of providing referrals to securities companies.
Mutual Fund Transactions via Electronic mutual fund transactions, including account opening, subscription, redemption,
Triwulan I - 2025
BSI Mobile and switching, through the BYOND by BSI application.
The BI-SSSS registry is an additional banking activity that provides services for transactions
BI-SSSS Sub-registry involving government securities (SBN) and regional government bonds, supported by Bank Triwulan II - 2025
Indonesia's services.
Financial Institution Bank-to- The Financial Institution Bank-to-Bank Murabahah Facility is an interbank funding and
Triwulan I - 2025
Bank Murabahah Facility lending service utilizing a commodity exchange with a murabahah contract.
The distribution of a social assistance program to support the Ministry of Agriculture of the
Fund mobilization (Digital Republic of Indonesia, which includes:
Triwulan II - 2025
Farmers Card) 1. Digital Farmers Card (BLP)
2. External Reporting (H2H)
BI FAST Phase 2 is a continuation of BI Fast Phase 1, which is an infrastructure project for
BI Fast Phase 2 a retail payment system that facilitates real-time, 24/7 transactions using various payment Triwulan I - 2025
instruments and channels.
BSI Hasanah Contactless A new variant of the BSI Hasanah Card (sharia-compliant credit card) designed for the
Triwulan I -2025
Card young segment with contactless payment capability.
The Domestic Government Credit Card (KKPD) is a financing product that provides a
Government Credit Card
payment card for customers to conduct transactions for goods and services, with funds Triwulan I -2025
(KKI)
sourced from the Regional Revenue and Expenditure Budget (APBD).
Hasanah Card Lyfe is a feature of the BSI Hasanah Card (sharia credit card) and its product
variants within BSI's SuperApp (BYOND by BSI), offering auto-binding, virtual card
Hasanah Card Lyfe Triwulan I -2025
display, activation, PIN requests, and a dashboard for viewing limits, outstanding balances,
remaining limits, and other information.
The BSI Cicil Emas (gold installment) product will continue operating under its existing
transaction mechanism. The buyback feature allows customers to resell their gold as
BSI Gold Installment Buyback an after-sales service. The gold is purchased by a bank partner, with BSI acting as an
Triwulan I - 2025
Feature intermediary between the customer (gold seller) and the partner (gold buyer). The purchased
gold is temporarily stored at BSI until the partner retrieves it (maximum 7 working days). All
costs incurred from the buyback transaction are the responsibility of the partner.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
New Product Plan for Target Realization
Description
2025 2025
The Cash Waqf Linked Deposit (CWLD) is a basic deposit product where the principal
amount serves as a temporary waqf, and the deposit yield is used for social projects
determined for each issuance series. CWLD Financing is an advanced development of
Cash Wakaf Link Deposit
CWLD, allowing social projects to be realized earlier without waiting for the full distribution Triwulan I - 2025
(CWLD) Financing
of deposit returns. The funds for social programs come from financing, with installments
covered by monthly deposit returns. This model enables earlier project realization while
offering depositors more attractive returns than the basic CWLD product.
The BSI Investment Account (SRIA) is a product designed to optimize investment functions
BSI Investment Account
in Islamic banking by collecting funds from investors and channeling them to customers, Triwulan I - 2025
(SRIA)
instruments, or portfolios on balance sheet using a mudharabah muqayyadah contract.
The murabahah commodity contract is a transaction where the purchase price and profit
BSI Overseas Murabahah
margin are clearly stated. This scheme is used for financing, fund placement, and sukuk Triwulan I - 2025
Commodity KCLN
issuance, specifically supporting activities of Foreign Branch Offices.
End-to-end Trade Finance Solutions platform and Document Pre-Checking Automation using
New Trade Finance Triwulan IV-2025
Smart AI.
The Global Transaction Sharia (GTS)/BEWIZE is a digital platform developed by the BSI
Global Transaction Sharia/ team to support wholesale banking initiatives. It integrates all banking subsystems using a
Triwulan I - 2025
BEWIZE single sign-on (SSO) for seamless access to cash management, value chain, trade finance,
and other banking services.
BSI Daily Kafalah is a facility provided by the Bank to customers under a line facility
BSI Daily Kafalah agreement, allowing financing for guarantees and working capital using the kafalah bil ujrah Triwulan I - 2025
and/or musyarakah contracts.
Sukuk Tapera Phase III A sukuk issued in phases without a public offering, with BP Tapera as the sole investor. Triwulan I - 2025
Gold Financing Limit Enhancement of the gold-backed financing feature, increasing the financing limit from
Triwulan I - 2025
Enhancement IDR150 million to a maximum of IDR500 million per customer.
A digital platform designed to help customers find BSI consumer loan products, apply for
Landing Page Consumer financing, calculate installment simulations, and access promotional financing programs all Triwulan I - 2025
in one place.
A one-stop solution for booking Umrah packages via BSI Byond, enabling customers
Umrah Package Purchase to choose packages, register pilgrims, and make payments either in full or with a down Triwulan I - 2025
payment followed by installments.
A contactless payment feature allowing cardholders to complete transactions by tapping
BSI Debit Visa Contactless Triwulan III - 2025
their card on an EDC machine, without the need for swiping or inserting the card.
Mutual Fund Transactions via Online transactions for mutual funds, including account opening, subscription, redemption,
Triwulan II - 2025
BYOND by BSI and switching.
Expansion of Mutual Fund Expansion of Sharia-compliant mutual fund products available at BSI, providing more
Triwulan IV-2025
Products via BSI investment diversification options for customers.
BSI Multi-Currency Savings Addition of five new currencies (SGD, SAR, AUD, JPY, EUR) to the BSI Wadiah Multi-
Triwulan I - 2025
Account Currency Savings product, enabling multi-currency transactions and account openings.
A platform supporting Islamic and halal lifestyle transactions via BSI Byond, allowing
customers to purchase event tickets, transportation, Umrah packages, gaming vouchers,
BYOND Market Place and other lifestyle products. Triwulan I - 2025
Customers can purchase event tickets, transportation tickets, Umrah travel packages, game
vouchers, and various lifestyle transactions seamlessly through the Byond Lyfe page.
PT Bank Syariah Indonesia Tbk
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New Product Plan for Target Realization
Description
2025 2025
1. The digitalization of financing products is one of the strategies to enhance industry
competitiveness, including property ownership financing applications through digital
platforms.
2. Griya Online Application is a feature that allows customers to apply for new home
purchases, pre-owned home purchases, refinancing, takeovers, top-ups, and combined
Digital Griya Loan Triwulan I - 2025
takeovers & top-ups via BYOND by BSI. It is part of the surrounding products within
Project Medina.
3. In its implementation, two types of Griya financing methods will be available through
BYOND by BSI: Sales Assignment, where applications are assisted by the Marketing
team, and Self-Service, where customers submit their applications independently.
The Islamic Structured Account (ISRA) is a Sharia-compliant deposit account (savings
Islamic Structured Account
and giro) based on the Mudharabah Muqayyadah contract, where deposited funds are Triwulan I - 2025
(ISRA)
exclusively used for Treasury foreign exchange transactions.
The development of the MMQ contract for PPR Indent financing is an initiative by the Bank
to improve the existing contract used in the PPR Indent product. Previously, the financing
New MMQ Scheme for
was based on a murabahah contract for land and construction materials. To ensure better Triwulan I - 2025
Indent Griya Loans
alignment with Sharia principles, the Bank is enhancing the PPR Indent financing contract
by implementing the MMQ contract for its distribution.
Financial Institution Bank to Interbank fund mobilization and distribution using the wakalah (agency) contract through
Triwulan II- 2025
Bank Wakalah Facility a commodity exchange.
A secure gold storage service, where the Bank provides a dedicated gold vault for
Gold Custody Service Triwulan I-2025
safekeeping customers' physical gold.
Bullion business operations, including physical gold and precious metals trading that meet
Gold Trading SNI (Indonesian National Standard) and/or LBMA (London Bullion Market Association) Triwulan I-2025
international standards.
Targets/Projections for Human Resource Development
The projections for human capital development in 2025 are as follows.
Table of Targets/Projections for Human Resouce Development 2025
Description Projection 2025
(1) (2)
HR Development Expenses (IDR) 145,000,000,000
The projected HR development expenses for 2025 are estimated tax, must be allocated to the mandatory reserve fund until it
to reach IDR145.00 billion, representing an increase of 2.41% reaches at least 20% of the bank's paid-up capital. However,
from the actual HR development expenses in 2024. BSI continues there is no specific timeframe for achieving the required reserve
to invest in the quality and capability of its human resources to fund level.
support the achievement of its long-term goals.
The remaining portion of the net profit (after mandatory reserve
allocation) may be distributed to shareholders as a final dividend,
Dividend Policy, Announcement, and unless otherwise decided by the AGMS. The bank may also
Payment distribute a special dividend on an ad-hoc basis with approval
from the GMS. The allocation of net profit for the 2023 fiscal
Bank Syariah Indonesia may announce dividends annually (in year was based on the AGMS held on May 17, 2024, while the
Rupiah) if it has a positive retained earnings balance. A portion allocation for the 2022 fiscal year was decided in the AGMS on
of the bank’s net profit, as determined by the Annual General May 22, 2023. The net profit allocation for BSI’s 2024 fiscal year
Meeting of Shareholders (AGMS) and after deducting corporate will be determined in the AGMS in 2025.
PT Bank Syariah Indonesia Tbk
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Dividend announcement and payment details are outlined in the table below.
Table of Dividend Announcement and Payment Fiscal Year 2023
Description Fiscal Year 2023 Fiscal Year 2022
Net Income 5,703,743,109,251 4,260,181,677,875
Cash Dividend 855,561,466,388 426,018,167,788
Non-Cash Dividend - -
Cash Dividend Per Share 18,5470451 9,23531
Non-Cash Dividend Per Share - -
Dividend Payout Ratio (%) 15% 10%
Announcement Date 17 Mei 2024 22 Mei 2023
Cash Dividend Payment Date 20 Juni 2024 23 Juni 2023
Non-Cash Dividend Payment Date - -
Realization of Fund Utilization from Public Offering
In accordance with OJK Regulaion Number 30/POJK.04/2015 concerning the Report on the Realization of Fund Utilization from Public
Offering, BSI has reported the Realization of Fund Utilization from Public Offering as follows.
Table of Realization of Fund Utilization from Public Offering
Realized Value of Public Offering Proceeds Planned Fund Utilization
Type of
Effective
No. Public Total Public
Date Public Offering
Offering Offering Net Proceeds Description
Costs
Proceeds
All funds raised from this public offering, after deducting
related issuance costs, will be used by the company for new
financing distribution or existing financing, either directly
or indirectly, for activities categorized as Environmental
Business Activities (KUBL) and Social Business Activities
(KUBS) as regulated in POJK No. 18 of 2023 concerning
the issuance and requirements of sustainability-based
debt securities and sukuk. Fund utilization for existing
financing distribution in the KUBL and KUBS categories
Sustainable
includes
Mudharabah
Sukuk Public 1. KUBL Category is allocated at a minimum of 30% and
Offering a maximum of 50%. The largest portion of this category,
June 14,
1 Based on 3,000,000,000,000 9,480,000,000 2,990,520,000,000 at least 50%, will be allocated to: (1) Renewable energy,
2024
Sustainability (2) Products that reduce resource usage and generate
I Bank BSI less pollution, and (3) Sustainable water and wastewater
Phase I Year management, with the remainder distributed among seven
2024 other KUBL categories.
2. KUBS Category is allocated at a minimum of 50% and a
maximum of 70%. The largest portion of this category, at
least 50%, will be allocated to: (1) Job creation and programs
designed to prevent and/or reduce unemployment,
including financing for SMEs and microfinance, (2)
Enhancing socio-economic empowerment, and (3)
Providing access to essential services, with the remainder
allocated to three other KUBS categories.
Total 3,000,000,000,000 9,480,000,000 2,990,520,000,000
PT Bank Syariah Indonesia Tbk
254 2024 Annual Report
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Realized Fund Utilization
Remaining Public
Offering Proceeds
Total Description Total
All funds raised from this public offering, after deducting related issuance costs, will be
used by the company for new financing distribution or existing financing, either directly
or indirectly, for activities categorized as Environmental Business Activities (KUBL)
-
and Social Business Activities (KUBS) as regulated in POJK No. 18 of 2023 concerning
the issuance and requirements of sustainability-based debt securities and sukuk. Fund
utilization for existing financing distribution in the KUBL and KUBS categories includes:
1. KUBL Category is allocated at a minimum of 30% and a maximum of 50%. The largest
portion of this category, at least 50%, will be allocated to: (1) Renewable energy, (2)
1,226,113,200,000 Products that reduce resource usage and generate less pollution, and (3) Sustainable 1,226,113,200,000 -
water and wastewater management, with the remainder distributed among seven other
KUBL categories.
2. KUBS Category is allocated at a minimum of 50% and a maximum of 70%. The largest
portion of this category, at least 50%, will be allocated to: (1) Job creation and programs
1,764,406,800,000 designed to prevent and/or reduce unemployment, including financing for SMEs and 1,764,406,800,000 -
microfinance, (2) Enhancing socio-economic empowerment, and (3) Providing access to
essential services, with the remainder allocated to three other KUBS categories.
2,990,520,000,000 2,990,520,000,000 -
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table of Cost Breakdown of the Sustainable Mudharabah Sukuk Public Offering I Bank BSI Phase I Year 2024
No Description Total Cost Percentage
1 Fees for Securities Issuance Guarantee 2,970,000,000 0.099%
Management Fee 2,070,000,000 0.069%
Underwriting Fee 450,000,000 0.015%
Selling Fee 450,000,000 0.015%
2 Capital Market Supporting Professional Fees 3,840,000,000 0.128%
Public Accountant Service Fee 3,150,000,000 0.105%
Legal Consultant Service Fee 630,000,000 0.021%
Notary Fee 60,000,000 0.002%
3 Capital Market Supporting Institution Fee 1,140,000,000 0.038%
Credit Rating Agency 900,000,000 0.030%
Trustee 240,000,000 0.008%
Other Costs (Registration Statement Fee for OJK, KSEI, IDX listing fee, as
4 well as printing, advertising, event organizer, environmental expert, and 1,530,000,000.00 0.051%
public accountant audit for allocation verification)
Total Public Offering Costs 9,480,000,000.00 0.316%
Material Information on Investment, Expansion, Divestment, Merger/Consolidation,
Acquisition, and Debt/Capital Restructuring
Investment
BSI had investments in securities in 2024 and 2023 issued by both the government and corporations. The details of investments in
marketable securities as of December 31, 2024, and 2023 are as follows.
Table of Investments in Marketable Securities (in IDR millions)
2024 2023
Transaction Object
Nominal Value Carrying Amount Nominal Value Carrying Amount
Fair Value through Profit or Loss
IDR
Sovereign Sharia Securities (SBSN) 2,320,383 2,300,433 1,835,552 1,847,602
Sharia State Treasury Letters (SPNS) 2,006,619 1,962,324 895,000 878,000
Sukuk Bank Indonesia 2,000,000 2,028,369 1,724,704 1,724,704
Mutual Fund - - 400,000 405,089
Sharia Asset-Backed Securities - Participation Certificate
27,301 29,476 27,301 31,787
(EBAS-SP)
Total 6,354,303 6,320,602 4,882,557 4,887,182
FOREIGN CURRENCY
Sovereign Sharia Securities (SBSN) 46,466 46,181 6,728 6,702
Total Fair Value through Profit or Loss 6,400,769 6,366,783 4,889,285 4,893,884
PT Bank Syariah Indonesia Tbk
256 2024 Annual Report
Page 259
2024 2023
Transaction Object
Nominal Value Carrying Amount Nominal Value Carrying Amount
Fair Value through Other Comprehensive Income
IDR
Sovereign Sharia Security (SBSN) 10,455,701 10,251,000 7,119,539 7,087,426
Sukuk Bank Indonesia 11,148,698 11,148,698 20,693,578 20,744,693
Mutual Funds 2,500,000 2,543,914 1,200,000 1,219,721
Corporate Sukuk - - 120,000 120,890
Total 24,140,399 23,979,612 29,133,117 29,172,730
FOREIGN CURRENCY
Sukuk Bank Indonesia 8,127,975 8,127,975 1,539,700 1,544,442
Sovereign Sharia Securities (SBSN) 273,615 261,066 - -
Total 8,401,590 8,389,041 1,539,700 1,544,442
Total Fair Value through Other Comprehensive Income 32,541,989 32,368,653 30,672,817 30,717,172
Amortized Cost
IDR
Sovereign Sharia Security (SBSN) 22,078,936 22,127,374 33,952,697 34,092,672
Corporate Sukuk 638,800 638,800 947,800 947,800
Export Bills 309,746 309,746 200,858 200,858
Total 23,027,482 23,075,920 35,101,355 35,241,330
FOREIGN CURRENCY
Sovereign Sharia Securities (SBSN) 431,346 433,580 443,434 449,140
Export Bills 6,870 6,870 - -
Total 438,216 440,450 443,434 449,140
Total Amortized Cost 23,465,698 23,516,370 35,544,789 35,690,470
Total Investment in Marketable Securities 62,251,808 71,301,526
Allowance for Impairment Losses (35,288) (132,506)
Net 62,216,518 71,169,020
Expansion Acquisition
In 2024, BSI did not carry out any expansion activities. In 2024, BSI did not carry out any acquisition activities.
Divestment Debt/Capital Restructuring
In 2024, BSI did not carry out any divestment activities. In 2024, BSI did not conduct any debt or capital restructuring
activities.
Merger/Consolidation
In 2024, BSI did not conduct any mergers or business
consolidations.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
257
Page 260
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Material Transactions Involving Conflicts of Interest and/or Transactions With Affiliated
Parties
Based on OJK Regulation No. 17/POJK.04/2020 on Material Transactions and Changes in Business Activities, a Material Transaction
refers to any transaction conducted by a public company or its controlled entity that meets the transaction value threshold of 20% or
more of the public company’s equity.
Conflict of Interest Transactions Affiliated Transactions as Business Activities
Conducted to Generate Operating Revenue
In accordance with on OJK Regulation No. 42/POJK.04/2020 and Carried Out Routinely, Repeatedly, and/or
on Affiliated Transactions and Conflict of Interest Transactions, Continuously
a conflict of interest arises when there is a discrepancy
between the economic interests of a public company and Based on Articles 8 and 9 of OJK Regulation 42/2020, some
the personal economic interests of its Board of Directors, affiliated transactions are part of business activities that generate
Board of Commissioners, Major Shareholders, or Controlling operating revenue. These transactions are conducted routinely,
Shareholders, which could be detrimental to the public company. repeatedly, and continuously. They are reported in the related
party transactions section. BSI has recorded these transactions,
In 2024, there were no transactions involving conflicts of and they are documented in Note 44 of the Financial Statements.
interest.
Fairness of Transactions and Compliance With
Affiliated Transactions Applicable Regulations
Based on OJK Regulation No. 42/POJK.04/2020 on Affiliated The transactions conducted by BSI comply with OJK Regulation
Transactions and Conflict of Interest Transactions, an Affiliate is 42/2020 on Affiliated Transactions and Conflict of Interest
defined as: Transactions. The transactions follow common business practices
a. A family relationship by marriage or blood up to the second and adhere to the arm’s length principle. All transactions are
degree, both horizontally and vertically; based on BSI’s business needs and are free from conflicts of
b. A relationship between a party and its employees, directors, interest. In 2024, there were no affiliated or related party
or commissioners; transactions that required shareholder approval (GMS).
c. A relationship between two companies where one or
more members of their Board of Directors or Board of Statement From the Board of Directors Regarding
Commissioners are the same; Affiliated Transactions
d. A relationship where a company and another party directly
or indirectly control or are controlled by each other; BSI has established procedures for transactions, especially those
e. A relationship between two companies controlled by the involving affiliated and related parties. These procedures follow
same party, either directly or indirectly; or regulatory requirements. The Board of Directors is involved in
f. A relationship between a company and its Major Shareholder. reviewing plans, execution, and evaluation of transactions. Based
on this review, the Board believes all related party transactions
Furthermore, an Affiliated Transaction refers to any activity and/ follow proper procedures. They align with standard business
or transaction conducted by a public company or its controlled practices and comply with applicable laws and regulations (arm’s
entity with an Affiliate of the public company or an Affiliate of length principle).
a Member of the Board of Directors, Board of Commissioners,
Major Shareholders, or Controlling Shareholders. This also
includes any activity and/or transaction carried out by the public
company or its controlled entity for the benefit of an Affiliate
of the public company or an Affiliate of a Member of the Board
of Directors, Board of Commissioners, Major Shareholders, or
Controlling Shareholders.
PT Bank Syariah Indonesia Tbk
258 2024 Annual Report
Page 261
Role of the Board of Commissioners and Audit (4) A party that is a member of the Bank’s key management
Committee in Affiliated Transactions personnel;
(5) A party that is a close family member of an individual
One of the key responsibilities of the Audit Committee is described in item (1) or (4);
to monitor the follow-up actions on audit findings to assess (6) A party that is an entity controlled, jointly controlled, or
the adequacy of the internal control system, including the significantly influenced by or for a party with significant
adequacy of the financial reporting process. In addition, the voting rights in multiple entities, either directly or indirectly,
Audit Committee conducts a review of financial information that as described in item (4) or (5); and
the Bank intends to release to the public or other stakeholders (7) A party that is a post-employment benefit plan for employee
and examines compliance with applicable laws and regulations. benefits of the Bank or an entity related to the Bank.
Therefore, transactions with affiliated and/or related parties are
included in the Audit Committee’s review and monitoring. As a Names of Parties and Nature of Related Party
body under the Board of Commissioners, the Audit Committee Transactions
submits its performance reports to the Board of Commissioners,
which carries out the supervisory function over the Bank’s Below are the names of the parties and the nature of their
business operations. Therefore, the role of the Audit Committee transactions with related parties.
and the Board of Commissioners is crucial in ensuring that
all transactions conducted by the Bank align with applicable Related Party as Major Shareholder
regulations and adhere to standard business practices (arm’s
length principle). Government of the Republic of Indonesia through the Ministry
of Finance
Related Party Transactions
Related Party as Controlling Shareholder
The Bank conducts transactions with related parties as defined
in PSAK 224 on "Related Party Disclosures" and Regulation No. PT Bank Mandiri (Persero) Tbk
VIII.G.7 on "Presentation and Disclosure of Financial Statements
of Issuers or Public Companies.". Related Party as Shareholders
(1) Directly or indirectly, through one or more intermediaries, a
party that (i) Controls, is controlled by, or is under common PT Bank Rakyat Indonesia (Persero) Tbk
control with the Bank; (ii) Has an interest in the Bank that PT Bank Negara Indonesia (Persero) Tbk
provides significant influence over the Bank; or (iii) Has joint PT BRI Danareksa Sekuritas
control over the Bank. PT BNI Life Insurance
(2) A party that is part of the same business group as the Bank; PT Mandiri Sekuritas
(3) A party that is a joint venture where the Bank is a venturer.; AirNav Indonesia
Government Entities and Institutions
BPJS Kesehatan Perum Perumnas PT Aerojasa Cargo
BPJS Ketenagakerjaan Perum Peruri PT Agro Medika Nusantara
Dana Pensiun Bank Mandiri Perusahaan Penerbit SBSN Indonesia PT Agro Sinergi Nusantara
Lembaga Pembiayaan Ekspor Indonesia PT Adhi Commuter Properti Tbk PT Alur Pelayaran Barat Surabaya
Perum BULOG PT Adhi Jalintim Riau PT Amarta Karya (Persero)
Perum DAMRI PT Adhi Karya (Persero) Tbk PT Aneka Tambang Tbk
Perum Jasa Tirta I PT Adhi Persada Beton PT Angkasa Pura I
Perum Jasa Tirta II PT Adhi Persada Gedung PT Angkasa Pura II
Perum Percetakan Negara Republik PT Adhi Persada Properti PT Angkasa Pura Hotel
Indonesia PT Aero Globe Indonesia PT Angkasa Pura Kargo
Perum Perhutani PT Aerofood Indonesia PT Angkasa Pura Logistik
PT Bank Syariah Indonesia Tbk
2024 Annual Report
259
Page 262
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
PT Angkasa Pura Properti PT Cut Meutia Medika Nusantara PT IPC Terminal Petikemas
PT Angkasa Pura Retail PT Danareksa (Persero) PT Jakarta Industrial Estate Pulogadung
PT Angkasa Pura Sarana Digital PT Danareksa Finance PT Jalin Pembayaran Nusantara
PT Angkasa Pura Solusi PT Danareksa Investment Management PT Jalintim Adhi Abipraya
PT Angkasa Pura Solusi Integra PT Dayamitra Telekomunikasi Tbk PT Jaminan Kredit Indonesia
PT Angkasa Pura Supports PT Dirgantara Indonesia (Persero) PT Jaminan Pembiayaan Askrindo Syariah
PT Antam Resourcindo PT Djakarta Lloyd (Persero) PT Jasa Armada Indonesia Tbk
PT ASABRI (Persero) PT Dok dan Perkapalan Air Kantung PT Jasa Marga (Persero) Tbk
PT ASDP Indonesia Ferry (Persero) PT Dok dan Perkapalan Kodja Bahari PT Jasa Prima Logistik Bulog
PT Asuransi Asei Indonesia (Persero) PT Jasa Raharja
PT Asuransi BRI Life PT Elnusa Petrofin PT Jasa Tirta Energi
PT Asuransi Jasa Indonesia PT Elnusa Tbk PT Jasa Tirta Luhur
PT Asuransi Jasa Indonesia Syariah PT Emas Antam Indonesia PT Jasamarga Balikpapan Samarinda
PT Asuransi Jasa Raharja (Persero) PT Energi Agro Nusantara PT Jasamarga Gempol Pasuruan
PT Asuransi Jiwa IFG PT Energi Pelabuhan Indonesia PT Jasamarga Jalanlayang Cikampek
PT Asuransi Jiwa Inhealth Indonesia PT Energy Management Indonesia PT Jasamarga Jogja Solo
PT Asuransi Jiwa Taspen (Persero) PT Jasamarga Kualanamu Tol
PT Asuransi Jiwasraya (Persero) PT Equiport Inti Indonesia PT Jasamarga Kunciran Cengkareng
PT Asuransi Kredit Indonesia (Persero) PT Estika Daya Mandiri PT Jasamarga Manado Bitung
PT Asuransi Tugu Pratama Indonesia Tbk PT Finnet Indonesia PT Jasamarga Ngawi Kertosono Kediri
PT Aviasi Pariwisata Indonesia PT Fintek Karya Nusantara PT Jasamarga Pandaan Malang
PT AXA Mandiri Financial Services PT Gag Nikel PT Jasamarga Related Business
PT Bahana Artha Ventura PT Gapura Angkasa PT Jasamarga Solo Ngawi
PT Bahana Pembinaan Usaha Indonesia PT Garuda Indonesia (Persero) Tbk PT Jasamarga Surabaya Mojokerto
PT Bahana Sekuritas PT Garuda Maintenance Facility Aero Asia PT Jasamarga Tollroad Maintenance
PT Bahana TCW Investment Management Tbk PT Jasamarga Tollroad Operator
PT Bakti Timah Medika PT Graha Investama Bersama PT Jasamarga Transjawa Tol
PT Balai Pustaka PT Graha Niaga Tata Utama PT Jasaraharja Putera
PT Bank Mandiri Taspen PT Graha Sarana Duta PT Jembatan Nusantara
PT Bank Tabungan Negara (Persero) Tbk PT Griyaton Indonesia PT KA Properti Manajemen
PT Barata Indonesia (Persero) PT Hakaaston PT Kalimantan Jawa Gas
PT Baturaja Multi Usaha PT Haleyora Powerindo PT Kaltim Adhiguna Dermaga
PT Berdikari PT HK Realtindo PT Kaltim Daya Mandiri
PT Berdikari Logistik Indonesia PT Hutama Karya (Persero) PT Kaltim Industrial Estate
PT Berkah Industri Mesin Angkat PT Hutama Karya Infrastruktur PT Kawasan Berikat Nusantara (Persero)
PT Berlian Jasa Terminal Indonesia PT Indofarma Global Medika PT Kawasan Industri Gresik
PT Berlian Manyar Sejahtera PT Indonesia Asahan Aluminium (Persero) PT Kawasan Industri Makassar
PT Bhanda Ghara Reksa (Persero) PT Indonesia Chemical Alumina PT Kawasan Industri Nusantara
PT Bina Karya (Persero) PT Indonesia Coal Resources PT Kawasan Industri Terpadu Batang
PT Bio Farma (Persero) PT Indonesia Comnets Plus PT Kawasan Industri Wijayakusuma
PT Biro Klasifikasi Indonesia (Persero) PT Indonesia Kendaraan Terminal Tbk (Persero)
PT BNI Asset Management PT Indonesia Power PT KBN Graha Medika
PT BNI Sekuritas PT Indopelita Aircraft Services PT KBN Prima Logistik
PT Borneo Alumina Indonesia PT Indra Karya (Persero) PT Kereta Api Indonesia (Persero)
PT Brantas Abipraya (Persero) PT Industri Kapal Indonesia (Persero) PT Kereta Api Logistik
PT BRI Asuransi Indonesia PT Industri Karet Nusantara PT Kereta Api Pariwisata
PT Bukit Asam Medika PT Industri Kemasan Semen Gresik PT Kereta Commuter Indonesia
PT Bukit Asam Tbk PT Industri Kereta Api (Persero) PT Kharisma Pemasaran Bersama
PT Bukit Energi Investama PT Infomedia Nusantara Nusantara
PT Bukit Multi Properti PT Infomedia Solusi Humanika PT Kilang Pertamina Balikpapan
PT Bukit Prima Bahari PT Inhutani I PT Kimia Farma Apotek
PT Bumi Daya Plaza PT Inhutani IV PT Kimia Farma Diagnostika
PT Bumi Sawindo Permai PT Inka Multi Solusi PT Kimia Farma Tbk
PT Cinere Serpong Jaya PT Inka Multi Solusi Service PT Kimia Farma Trading & Distribution
PT Citilink Indonesia PT Inka Multi Solusi Trading PT Kliring Berjangka Indonesia
PT Citra Lautan Teduh PT Inti Konten Indonesia PT Kodja Terramarin
PT Bank Syariah Indonesia Tbk
260 2024 Annual Report
Page 263
PT Krakatau Bandar Samudera PT Pelabuhan Indonesia I (Persero) PT Pertamina Patra Niaga
PT Krakatau Daya Listrik PT Pelabuhan Indonesia II (Persero) PT Pertamina Pedeve Indonesia
PT Krakatau Global Trading PT Pelabuhan Indonesia IV (Persero) PT Pertamina Power Indonesia
PT Krakatau Industrial Estate Cilegon PT Pelabuhan Indonesia Investama PT Pertamina Retail
PT Krakatau Information Technology PT Pelabuhan Tanjung Priok PT Pertamina Training & Consulting
PT Krakatau Jasa Industri PT Pelayanan Energi Batam PT Pertamina Trans Kontinental
PT Krakatau Jasa Logistik PT Pelayaran Bahtera Adhiguna PT Pertani (Persero)
PT Krakatau Samudera PT Pelayaran Nasional Indonesia (Persero) PT Peruri Digital Security
PT Krakatau Medika PT Pelindo Daya Sejahtera PT Peruri Properti
PT Krakatau National Resources PT Pelindo Husada Citra PT Perusahaan Gas Negara Tbk
PT Krakatau Perbengkelan dan Perawatan PT Pelindo Jasa Maritim PT Perusahaan Listrik Negara (Persero)
PT Krakatau Pipe Industries PT Pelindo Marine Service PT Perusahaan Pengelola Aset (Persero)
PT Krakatau Samudera Solusi PT Pelindo Multi Terminal PT Perusahaan Perdagangan Indonesia
PT Krakatau Sarana Infrastruktur PT Pelindo Properti Indonesia PT Pesonna Indonesia Jaya
PT Krakatau Sarana Properti PT Pelindo Solusi Logistik PT Pesonna Optima Jasa
PT Krakatau Steel (Persero) Tbk PT Pelindo Terminal Petikemas PT Peteka Karya Tirta
PT Krakatau Tirta Industri PT Pelita Air Service PT Petrosida Gresik
PT Krakatau Tirta Operasi dan PT Pemalang Batang Tol Road PT PG Rajawali II
Pemeliharaan PT Pengembang Pelabuhan Indonesia PT PGAS Telekomunikasi Nusantara
PT Krakatau Wajatama PT Pengerukan Indonesia PT Phapros Tbk
PT Krida Upaya Tunggal PT Pengusahaan Daerah Industri Pulau PT PIM Prima Medika
PT Laras Astra Kartika Batam (Persero) PT Pindad (Persero)
PT Len Industri (Persero) PT Penjaminan Infrastruktur Indonesia PT Pindad Enjiniring Indonesia
PT Mandiri Capital Indonesia (Persero) PT Pindad International Logistic
PT Mandiri Manajemen Investasi PT Penjaminan Jamkrindo Syariah PT Pindad Medika Utama
PT Mandiri Tunas Finance PT Perikanan Nusantara (Persero) PT PLN Energi Primer Indonesia
PT Mandiri Utama Finance PT Perkebunan Nusantara I PT PLN Nusantara Power
PT Mega Eltra PT Perkebunan Nusantara II PT PLN Nusantara Renewables
PT Metra Digital Media PT Perkebunan Nusantara III (Persero) PT PNM Investment Management
PT Mitra Rakata PT Perkebunan Nusantara IV PT PNM Ventura Syariah
PT Mitra Tours & Travel PT Perkebunan Nusantara VI PT PNM Venture Capital
PT Mitra Transaksi Indonesia PT Perkebunan Nusantara VII PT Pos Indonesia (Persero)
PT Mitra Utama Madani PT Perkebunan Nusantara VIII PT Pos Logistik Indonesia
PT Mulia Sasmita Bhakti PT Perkebunan Nusantara X PT Pos Properti Indonesia
PT Multi Sentana Baja PT Perkebunan Nusantara XII PT PP (Persero) Tbk
PT Multi Terminal Indonesia PT Perkebunan Nusantara XIII PT PP Infrastruktur
PT Nindya Beton PT Perkebunan Nusantara XIV PT PP Presisi Tbk
PT Nindya Karya (Persero) PT Permata Graha Nusantara PT PP Properti Tbk
PT Nusa Karya Arindo PT Permodalan Nasional Madani PT PP Semarang Demak
PT Nusa Pratama Property (Persero) PT PP Sinergi Banjaratma
PT Nusantara Medika Utama PT Perta Arun Gas PT PP Tirta Riau
PT Nusantara Regas PT Pertagas Niaga PT PP Urban
PT Nusantara Sebelas Medika PT Pertamina (Persero) PT Pratama Mitra Sejati
PT Nusantara Terminal Services PT Pertamina Bina Medika IHC PT Prima Armada Raya
PT Nusantara Turbin Dan Propulsi PT Pertamina Drilling Services Indonesia PT Prima Husada Cipta Medan
PT Paguntaka Cahaya Nusantara PT Pertamina EP PT Prima Indonesia Logistik
PT PAL Indonesia (Persero) PT Pertamina Gas PT Prima Layanan Nasional Enjiniring
PT PAL Marine Services PT Pertamina Hulu Indonesia PT Prima Medica Nusantara
PT PANN Pembiayaan Maritim PT Pertamina Hulu Kalimantan Timur PT Prima Multi Terminal
PT Patra Drilling Contractor PT Pertamina Hulu Mahakam PT Produksi Film Negara (Persero)
PT Patra Logistik PT Pertamina Hulu Rokan PT Pupuk Indonesia (Persero)
PT Patra Nusa Data PT Pertamina International Shipping PT Pupuk Indonesia Niaga
PT Patra Trading PT Pertamina Lubricants PT Pupuk Iskandar Muda
PT Pegadaian PT Pertamina Maintenance and PT Pupuk Kalimantan Timur
PT Pelabuhan Bukit Prima Construction PT Pupuk Kujang Cikampek
PT Pelabuhan Indonesia (Persero) PT Pertamina Marine Solutions PT Pupuk Sriwidjaja
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 264
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
PT Rajawali Citramass PT Senggigi Pratama Internasional PT Terminal Teluk Lamong
PT Rajawali Nusantara Indonesia PT Sepatim Batamtama PT Timah Karya Persada Properti
(Persero) PT Sigma Cipta Caraka PT Timah Tbk
PT Rajawali Nusindo PT Sigma Cipta Utama PT Tirta Tangsel Mandiri
PT Rajawali Tanjungsari Enjiniring PT Sigma Mitra Sejati PT Tracon Industri
PT Reasuransi Indonesia Utama (Persero) PT Sinergi Colomadu PT Trans Jawa Paspro Jalan Tol
PT Reasuransi Nasional Indonesia PT Sinergi Gula Nusantara PT Tugu Pratama Interindo
PT Reasuransi Syariah Indonesia PT Sinergi Mitra Investama PT Tugu Reasuransi Indonesia
PT Rekayasa Engineering PT Sinkona Indonesia Lestari PT Tusam Hutani Lestari
PT Reska Multi Usaha PT Solusi Bangun Beton PT United Tractors Semen Gresik
PT Riset Perkebunan Nusantara PT Solusi Bangun Indonesia Tbk PT Usaha Gedung Mandiri
PT Rolas Nusantara Medika PT Sri Pamela Medika Nusantara PT Varia Usaha Bahari
PT Rumah Sakit Pelabuhan PT Sucofindo PT Varia Usaha Beton
PT Rumah Sakit Pelni PT Sucofindo Advisory Utama PT Varia Usaha Dharma Segara
PT Sahung Brantas Energi PT Sucofindo Episi PT Varia Usaha Lintas Segara
PT Saka Energi Indonesia PT Sumberdaya Arindo PT Wahana Optima Permai
PT Sang Hyang Seri PT Surabaya Industrial Estate Rungkut PT Waskita Beton Precast Tbk
PT Sarana Aceh Ventura PT Surveyor Indonesia (Persero) PT Waskita Karya (Persero) Tbk
PT Sarana Bandar Nasional PT Surya Energi Indotama PT Waskita Karya Infrastruktur
PT Sarana Jakarta Ventura PT Swadharma Sarana Informatika PT Waskita Modern Realti
PT Sarana Jambi Ventura PT Taman Wisata Candi Borobudur, PT Waskita Toll Road
PT Sarana Jatim Ventura Prambanan, & Ratu Boko PT Widya Tirta Selaras
PT Sarana Kalbar Ventura PT Tanjung Emas Daya Sejahtera PT Wijaya Karya (Persero) Tbk
PT Sarana Kalteng Ventura PT Taspen (Persero) PT Wijaya Karya Bangunan Gedung Tbk
PT Sarana Kaltim Ventura PT Taspen Abadi Sentosa PT Wijaya Karya Beton Tbk
PT Sarana Multi Infrastruktur (Persero) PT Telekomunikasi Selular PT Wijaya Karya Bitumen
PT Sarana Multigriya Finansial (Persero) PT Telemedia Dinamika Sarana PT Wijaya Karya Industri dan Konstruksi
PT Sei Mangkei Nusantara Tiga PT Telkom Akses PT Wijaya Karya Komponen Beton
PT Semen Baturaja (Persero) Tbk PT Telkom Indonesia (Persero) Tbk PT Wijaya Karya Pracetak Gedung
PT Semen Indonesia (Persero) Tbk PT Telkom Satelit Indonesia PT Wijaya Karya Realty
PT Semen Indonesia Beton PT Telkomsel Ekosistem Digital PT Wijaya Karya Rekayasa Konstruksi
PT Semen Indonesia Logistik PT Telkomsel Mitra Inovasi PT Wijaya Karya Serang Panimbang
PT Semen Padang PT Terminal Petikemas Surabaya PT Yodya Karya
Control Over Company Activities
Key Employees
Realization of Transactions
The balances of transactions with related parties as of December 31, 2024, and 2023 are detailed in the following table.
Table of Realization of Transactions with Related Parties
(in IDR millions)
Description 2024 2023
Assets
Total assets from related parties 67,538,852 73,571,244
Total assets 408,613,432 353,624,124
Percentage to total assets 16.53% 20.80%
PT Bank Syariah Indonesia Tbk
262 2024 Annual Report
Page 265
Description 2024 2023
Liabilities
Total liabilities from related parties 4,131,869 3,416,331
Total liabilities 105,647,971 87,222,911
Percentage to total liabilities 3.91% 3.92%
Temporary Syirkah Funds
Total temporary syirkah funds from related parties 58,737,626 46,154,530
Total temporary syirkah funds 257,923,889 227,662,092
Percentage of total temporary syirkah funds from related parties to total temporary
22.77% 20.27%
syirkah funds
The total salaries, allowances, bonuses, and tantiem, as well as long-term benefits for the Board of Commissioners and Board of Directors
for the year ended December 31, 2024, and 2023, amounted to IDR174.87 billion and IDR152.25 billion, respectively. This accounts for
1.48% and 1.49% of total operating expenses.
Reference for Disclosure in the Financial Board of Directors believes that all transactions with related
Statements parties have been conducted through adequate procedures, in
alignment with common business practices, and in compliance
The details of related party transaction values are presented in with applicable laws and regulations (arm’s length principle).
Note 44 of the Financial Statements, which is attached to this
Annual Report. These related party transactions are business Role of the Board of Commissioners and Audit
activities conducted to generate revenue and are carried out Committee in Related Party Transactions
routinely, repeatedly, and/or continuously.
One of the key responsibilities of the Audit Committee is to
Fairness and Reason for Conducting Transactions monitor the follow-up actions on audit findings to assess the
adequacy of the internal control system, including the financial
All transactions are conducted fairly in accordance with the arm’s reporting process. Additionally, the Audit Committee reviews
length principle and comply with normal commercial terms and financial information that the Bank intends to release to the public
applicable laws and regulations. These transactions are based on or other stakeholders. It also evaluates compliance with laws and
BSI's business needs and are free from conflicts of interest. regulations. As a result, transactions involving related parties are
included in the Audit Committee’s review and monitoring. As a
Compliance With Applicable Regulations body under the Board of Commissioners, the Audit Committee
submits its performance reports to the Board of Commissioners,
Throughout 2024 and 2023, there were no violations of laws which supervises the Bank’s business activities. Therefore, the
and regulations related to transactions with related parties. role of the Audit Committee and the Board of Commissioners is
Additionally, no transactions involving conflicts of interest crucial in ensuring that all transactions conducted by the Bank
were conducted. BSI carries out transactions with related comply with applicable regulations and follow standard business
parties as defined in PSAK 224 on Related Party Disclosures practices (arm’s length principle).
and Regulation No. VIII.G.7 on the Presentation and Disclosure
of Financial Statements for Issuers or Public Companies. All
related party transactions have been conducted in accordance Policy on Loan Provision for the Board of
with policies and terms agreed upon by both parties. In 2024, Commissioners/Directors
there were no related party transactions requiring shareholder
approval (GMS). Related Parties, Unrelated Parties, State-Owned Enterprises,
Regional-Owned Enterprises, Regional Governments, and the
Statement from the Board of Directors Regarding Foreign Currency Financing Policy are outlined in the 2024
Related Party Transactions Financing Policy of Bank Syariah Indonesia. The provision of
financing to Members of the Board of Directors and Members
BSI has established procedures for conducting transactions, of the Board of Commissioners follows the same principles
especially those involving related parties, in accordance with as financing for prospective customers of BSI in general. Such
regulatory requirements. Under these procedures, the Board financing is provided at market rates and on an arm’s length basis
of Directors plays an active role in reviewing, executing, and while maintaining the principle of prudence.
evaluating transactions. Based on these considerations, the
PT Bank Syariah Indonesia Tbk
2024 Annual Report
263
Page 266
MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Changes in Laws and Regulations and Their Impacts
Information on regulatory changes in 2024 and their impact on BSI is detailed as follows.
Table of Changes in Laws and Regulations
Impact on Financial
No. Laws and Regulations Key Provisions Adjustments Made by BSI
Statements
1. OJK Regulation No. 21 of Regulation on the implementation of digital Adjustment of internal regulations No significant
2023 on Digital Services by services. quantitative impact on
Commercial Banks. Financial Statements
2. OJK Circular Letter No. 25/ Regulation on Risk Management implementation Adjustment of internal regulations No significant
SEOJK.03/2023 on Risk related to compliance with Sharia Principles quantitative impact on
Management Implementation to support active supervision by the Sharia Financial Statements.
for Sharia Commercial Banks Supervisory Board (DPS).
and Sharia Business Units.
3. OJK Regulation No. 30 of Regulation on the communication of Key Audit Submitting the Public Accountant's No significant
2023 on Communicating Matters in Public Accountant Reports. report on the audited financial quantitative impact on
Key Audit Matters in Public statements by disclosing Key Audit Financial Statements.
Accountant Reports on Matters to the Financial Services
Audited Financial Statements Authority (OJK) in accordance
in the Capital Market. with this OJK regulation, for the
first time in the audit of the 2023
annual financial statements.
4. OJK Regulation No. 2 of 2024 Regulation on the implementation of Sharia Adjustment of internal regulations, No significant
on the Implementation of Governance, DPS, Sharia Audit, Sharia organizational structure, and quantitative impact on
Sharia Governance for Sharia Compliance, Sharia Risk Management, and articles of association. Financial Statements.
Commercial Banks and Sharia External Review of Sharia Governance.
Business Units.
5. OJK Regulation No. 22 of Regulations on: Adjustment of internal regulations. No significant
2023 on Consumer and Public 1. Consumer Protection Principles quantitative impact on
Protection in the Financial 2. Basic Consumer Protection Behavior Financial Statements.
Services Sector (POJK PKM 3. Financial Literacy and Inclusion
SJK). 4. Data and/or Information Confidentiality
5. Cybersecurity in consumer protection
6. Product life cycle
7. Product information presentation and
disclosure mechanisms
8. Product offering mechanisms 9. Standard
clause mechanisms
10. Loan collection mechanisms
11. Collateral repossession or withdrawal
mechanisms
12. Customer complaints and dispute resolution
13. Self-assessment of Consumer Protection
compliance
14. Consumer protection function/unit
15. Obligation for regular employee capacity
development on Consumer and Public
Protection in the financial services sector
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Impact on Financial
No. Laws and Regulations Key Provisions Adjustments Made by BSI
Statements
6. Bank Indonesia Regulation Regulation on the implementation of Information Adjustment of internal regulations No significant
No. 2 of 2024 on Information System Security and Cyber Resilience (KKS) for quantitative impact on
System Security and Cyber every BSI product supervised by Bank Indonesia. Financial Statements.
Resilience for Payment
System Operators, Money
Market and Foreign Exchange
Market Participants, and
Other Entities Regulated and
Supervised by Bank Indonesia.
7. OJK Regulation No. 12 of 1. Regulation on Anti-Fraud Strategies for Adjustment of internal regulations No significant
2024 on the Implementation financial service institutions. quantitative impact on
of Anti-Fraud Strategies for 2. Revision of the definition of fraud. Financial Statements.
Financial Service Institutions. 3. Classification of fraud types.
4. Requirement for financial service
institutions to ensure controlled
organizations (foundations, cooperatives,
etc.) implement anti-fraud strategies.
5. Anti-Fraud Strategy (SAF) unit is now
accountable to a board member instead of
the CEO.
6. Additional experience requirements for SAF
leadership in the anti-fraud field.
7. Updated Anti-Fraud Guidelines.
8. Indonesia Deposit Insurance Regulation on the obligation to prepare and Adjustment of internal regulations No significant
Corporation (LPS) Regulation submit a Resolution Plan, including amendments quantitative impact on
No. 2 of 2024 on Resolution and updates, to LPS. Financial Statements.
Planning for Commercial
Banks.
9. OJK Regulation No. 15 of Regulation on the obligation to implement - Internal policy adjustments. No significant
2024 on the Integrity of Bank internal control measures to ensure the integrity - Submission of internal quantitative impact on
Financial Reporting. of the financial reporting process. control reports to OJK as Financial Statements.
part of financial publication
reports and annual financial
performance disclosures,
in accordance with OJK
regulations on transparency
and bank report publication.
10. OJK Circular Letter No. Regulation requiring the preparation and Adjustment of internal regulations. No significant
13/SEOJK.08/2024 on the reporting of financial literacy and inclusion plans, quantitative impact on
Preparation and Submission realization reports, report adjustments, and Financial Statements
of Financial Literacy and report changes to OJK through an electronic
Inclusion Plan and Realization reporting system provided by OJK.
Reports.
11. OJK Circular Letter No. 15 of Regulations on Sharia Governance of the Sharia Internal policy adjustments No significant
2024 on the Implementation Supervisory Board, Implementation of External and organizational structure quantitative impact on
of Sharia Governance for Review on Sharia Governance. adjustments. Financial Statements.
Sharia Commercial Banks and
Sharia Business Units.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Changes In Accounting Policies
Reason for Accounting Policy Changes
Changes in accounting policies are made to comply with applicable Financial Accounting Standards (PSAK) that are relevant to BSI's
operations.
Information on Accounting Policy Changes
The following are new financial accounting standards, amendments, and interpretations that became effective as of January 1, 2024:
Table of Changes to Financial Accounting Standards
Impact of Changes in Accounting Policies on Financial
No Changes to Financial Accounting Standards
Standard
The standard implementation did not result in any substantial changes to
Amendment to PSAK 116: "Leases" on lease liabilities in sale and
1. the Bank’s accounting policies and had no material impact on the Bank’s
leaseback transactions;
financial statements during the year or previous year.
The standard implementation did not result in any substantial changes to
Amendment to PSAK 201: "Presentation of Financial Statements" on
2. the Bank’s accounting policies and had no material impact on the Bank’s
the classification of current or non-current liabilities;
financial statements during the year or previous year
The standard implementation did not result in any substantial changes to
Amendment to PSAK 201: "Presentation of Financial Statements" on
3. the Bank’s accounting policies and had no material impact on the Bank’s
long-term liabilities with covenants.
financial statements during the year or previous year
Revision to PSAK 401: "Presentation of Sharia Financial Statements" The standard implementation did not result in any substantial changes to
4. on the removal of the presentation of managed asset changes as one the Bank’s accounting policies and had no material impact on the Bank’s
of the financial statement components. financial statements during the year or previous year
Bank’s Soundness Level
The Bank’s Soundness Level is assessed based on OJK Regulation No. 08/POJK.03/2014, dated June 11, 2014, concerning the Assessment
of the Soundness Level of Islamic Commercial Banks and Islamic Business Units using a Risk-Based Bank Rating (RBBR) approach. The
Bank’s Soundness Level assessment for Islamic Commercial Banks covers four factors, namely Risk Profile, Good Corporate Governance
(GCG), Earnings (Profitability), and Capital.
Table of Bank’s Soundness Level
Assessment Per Assessment Per
December 31, 2024 December 31, 2024
Assessment Factor
Rating Rating
Risk Profile 2 2
Good Corporate Governance (GCG) 2 2
Profitability 1 1
Capital 1 1
Overall Risk-Based Bank Soundness Rating 2 2
BSI's soundness Level Rating using the risk-based assessment method (RBBR) was at Composite Rating 2 (CR 2) which reflects the Bank
in General Sound condition so that it is considered capable of facing significant negative influence from changes in business condition
and other external factors.
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Business Continuity Information Assumptions Used By Management in
Conducting the Assessment
Factors That May Significantly Impact
Business Continuity In assessing BSI’s ability to maintain business continuity in
the future, several assumptions and considerations are used.
Based on an evaluation conducted by management regarding In addition to the assumptions in the SWOT analysis, the
BSI's ability to maintain business continuity in the future, it was assumptions in BSI’s Bank soundness level assessment also serve
found that BSI does not face any significant factors that could as a basis for evaluation. The Bank soundness level is assessed
materially impact its sustainability. This evaluation includes an based on four key assumptions: risk profile, good corporate
in-depth analysis of various operational, financial, and market governance, profitability, and capitalization.
aspects, demonstrating that the bank has strong fundamentals
and an adaptive strategy to navigate changes in economic and Disclosure of Governance, Management,
industry conditions. and Control Framework for Tax Aspects
Management Assessment of Factors That As a corporate taxpayer operating in the highly regulated banking
May Significantly Impact Business Continuity industry, BSI is committed to managing and controlling tax
aspects in compliance with applicable tax regulations to maintain
Management routinely conducts evaluations and assessments stakeholder trust. Tax management and control at BSI include
regarding factors that significantly impact business continuity. fulfilling corporate tax obligations as well as obligations related
This evaluation includes a SWOT analysis consisting of Strengths to withholding and collecting taxes. BSI’s tax management is
and Weaknesses, which assess internal factors, as well as overseen by the Corporate Finance & Accounting Group under
Opportunities and Threats, which identify external factors as the authority of the Finance & Strategy Director.
the foundation for the bank’s business continuity assumptions.
Additionally, BSI evaluates the bank’s financial health using a To ensure the quality of tax management and control, BSI
risk-based approach to assess its ability to withstand significant has an adequate governance framework, including tax policy
negative impacts from changing business conditions. guidelines and procedures covering the identification of taxable
transactions, tax payment and reporting administration, and
Based on the results of the SWOT analysis and the Bank tax risk management. This governance framework follows a
soundness level assessment, it can be concluded that BSI does comprehensive and structured process, including:
not face any significant risks to its business continuity. With 1. Establishing Standard Operating Procedures for taxation,
strong internal capabilities, open external opportunities, and the which are regularly reviewed to align with applicable tax
ability to manage threats and risks, BSI is expected to continue regulations, serving as a guideline for all work units in
growing and effectively handling business challenges. BSI has fulfilling corporate tax obligations. Additionally, BSI conducts
demonstrated maturity in business management and is well- regular tax training and socialization for employees in other
prepared to navigate dynamic economic conditions and evolving work units.
market trends. 2. Centralizing the administration of tax payments and
reporting for all BSI branches in Indonesia at the Head Office,
in collaboration with an authorized tax application service
provider recognized by the Tax Authority. This minimizes the
risk of administrative penalties for late tax payments and/or
reporting.
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MANAGEMENT DISCUSSION
AND ANALYSIS ON PERFORMANCE
Table: Contribution to the State
(in IDR millions)
Type of Tax 2024 2023
Income Tax Article 4 (20 1,102,518 774,238
Income Tax Article 21 739,230 515,311
Income Tax Article 22 34,990 9,517
Income Tax Article 23 56,796 39,346
Income Tax Article 25 1,990,404 1,622,277
Income Tax Article 26 27,672 14,724
Income Tax Article 29 445,253 55,843
VAT Withholder (WAPU) 575,077 277,193
Domestic VAT 475,928 30,068
Overseas VAT 17,398 10,808
Stamp Duty 3,687 1,331
Total 5,468,953 3,350,656
Maximum Funding Limit (BMPD) currencies. In executing this policy, BSI consistently adheres to
the applicable banking regulations, ensuring that each financing
The provision of funds to related parties is regulated under OJK transaction is carried out in accordance with the standards set by
Regulation No. 26/POJK.03/2021 concerning the Maximum the relevant authorities.
Funding Limit (BMPD) and Large-Scale Funding Provision Sharia
Commercial Banks (BUS). According to this regulation, large- In providing financing, BSI follows procedures similar to standard
scale funding refers to the allocation of funds to individuals financing practices by considering a fair return for the bank. To
or groups that are not classified as related parties, where the manage risk, funding provided to a single borrower or group
amount reaches 10% or more of the bank’s core capital. Overall, of borrowers that reaches 10 percent or more of the bank's
large-scale funding to related parties is capped at a maximum of core capital must be handled with great care. Extra caution is
10% of the bank’s core capital, while the funding provided to non- needed to prevent excessive concentration of risk. This financing
related parties is capped at a maximum of 25% of the bank’s Tier process is closely monitored by the Financing Committee, which
1 capital. The BMPD regulation for BUS has been in effect since is composed of competent members, including the President
January 1, 2022. Director, who plays a key role in making decisions regarding
large scale financing. In the event that the President Director is
BSI has implemented the Financing Policy for Bank Syariah unavailable, the Vice President Director may substitute in the
Indonesia for the year 2024, which governs various policies decision making process.
related to the provision of financing. This includes financing for
related parties, non-related parties, State-Owned Enterprises In 2024, there were no violations of the Maximum Funding Limit
(BUMN), Regional-Owned Enterprises (BUMD), Regional (BMPD) provisions, neither breaches of BMPD nor exceeding
Governments, as well as policies on financing in foreign BMPD.
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268 2024 Annual Report
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Table of Provision of Funds to Related Parties and Major Debtors
2024 2023
No Fund Provider Number of Account Nominal (in IDR Number of Account Nominal (in IDR
(NoA) millions) (NoA) millions)
1 To Related Parties 1,112 1,430,221 781 1,216,755
2 To 25 Core Debtors
a. Individuals 25 35,204,051 25 33,353,263
b. Groups 25 49,455,058 25 46,735,610
Total Core Debtors 50 84,659,109 50 80,088,873
Spot and Forward Transactions
Information regarding BSI's spot and forward transactions is detailed as follows.
Table of Spot and Forward Transactions
2024 2023
Receivables and Receivables and
Purpose Purpose
No. Transaction Liabilities Liabilities
Nominal Nominal
Non- Non-
Hedging Receivables Liabilities Hedging Receivables Liabilities
Hedging Hedging
Related to
A. 954,260 96,570 857,690 - - 114,862 - 114,862 - -
Exchange Rate
1 Spot 96,570 96,570 - - - - - - - -
2 Forward 857,690 - 857,690 - - 114,862 114,862 - -
3 Others - - - - - - - - - -
B. Others - - - - - - - - -
Total 954,260 96,570 857,690 - - 114,862 114,862 - -
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HUMAN
CAPITAL
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05
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HUMAN
CAPITAL
Human Capital
Management Strategy
The Bank has established a “Human Capital Roadmap” to support As an appreciation and commitment to employee welfare,
BSI’s innovative and proactive organizational transformation and management conducted an annual increment, continued to
human resources (HR) in responding to challenges and changes provide token bonuses in the middle of the year, provided umrah
in the future. The Bank laid the focus of its human capital appreciation for the best employees, provided an ESOP program
strategy in 2024 on how to increase employee productivity, for talented employees, provided vehicle facility expansion for
improve business processes, align performance with rewards, Bank representative officials for all units, and facilitated various
accelerate employee capability development, and strengthen the well-being programs.
integration of the Company’s risk awareness culture. The overall
objective was to strengthen fundamental human capital policies. Organizational development in the HR sector is carried out in line
with the “Corporate Plan PT Bank Syariah Indonesia Tbk 2022-
Several programs that have been implemented in 2024 to 2032” and BSI’s aspiration to become a “Top 10 Global Islamic
support the implementation of the Human Capital strategy Bank.” As it worked to meet this aspiration, BSI continuously
focus include the implementation of the Staff Development reviewed the organization to support its key metrics, including
Program (SDP), Officer Development Program (ODP), Talent increasing the customer base, profitability, and volume of the
on Assignment at institutions outside the bank, the Masters Bank’s assets in 2024 through adjusting the organizational
Scholarship Program for BSI talent employees in 2024 at the structure with a laid focus on:
world's top 50 ranking universities, and updating the Human a. Strengthening BSI with a lean organizational structure and
Capital Information System (HCIS). effective business processes that allow for faster and more
optimized delivery of the Bank’s services to customers.
As an appreciation and commitment to employee welfare, b. Strengthening IT functions to support the stabilization,
management conducted an annual increment, continued to reliability and security of Bank IT.
provide token bonuses in the middle of the year, provided umrah c. Developing business, infrastructure and digital operations
appreciation and launched a retention program for talented BSI.
employees in the form of bank shares. d. Strengthening BSI's performance culture by increasing
the Product Holding Ratio (PHR) with a customer-centric
organization approach.
e. Strengthening Good Corporate Governance by establishing
a unit that manages ESG and Personal Data Protection
functions.
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Human Capital Management Policy
and Implementation
Recruitment
Employee satisfaction according to the Bank's needs and 2. Professional Hire
strategies is essential in supporting the implementation of The employee fulfillment path aimed for candidates, who
services, operations, and business of the Bank. Employees had sufficient experience in their field of work in accordance
satisfaction according to manpower planning is by considering with the qualifications that had been set to occupy positions
the Bank's strategy, budget, organization, employee sources, and at the Officer, Manager, Middle Manager, Senior Manager
employee fulfillment timing. level
3. Officer Development Program (ODP)
The Bank’s employee needs were met from both internal and This recruitment path was intended for top fresh graduate
external sources through several stages, including identifying talents to be placed in Officer-level positions and developed
needs, determining qualifications, searching for candidates, into future leaders of the Bank.
conducting the selection process, and placement.
In 2024, the ODP selection was conducted through a new
In fulfilling employee needs, priority was given to internal program called BSI ROCK (BSI Recruitment on Campus
sources through rotation, mutation, and promotion schemes. for Knowledge), a one-stop recruitment program aimed
Meanwhile, for fulfilling employee needs from external sources, at building employer branding, sharing knowledge, and
the Bank used the following selection paths: connecting business. One of the activities held as part of
1. Regular the BSI ROCK program was a knowledge-sharing session
The employee fulfillment path intended for candidates, covering the BSI profile, sharia banking literacy, career
who were fresh graduates to fill Staff level positions at the opportunities at BSI, essential industry skills, and other
Head Office, Regional Office and Work Units under the insights, featuring speakers from the BSI Board of Directors.
coordination of the Regional Office.
In 2024, BSI conducted external recruitment as follows:
Program Jalur Rekrutmen Jumlah Pegawai
Reguler
Non-Development Program 175
Professional Hire (Pro Hire)
Development Program Officer Development Program (ODP) General, Wholesale, IT, Digital 315
Competency Development
Based on the Human Capital Standard Operating Procedure (SOP) Chapter V Training and Development, the method of developing
employee competencies and learning refers to the experience, engagement, and education approaches. The composition of the
development is adjusted to the level and needs of the current position (current) and the projected position (future).
a. Experience b. Engagement
Employee competency development and learning is carried Employee competency development and learning is carried
out through real work experience or other assignments which out through individual interaction between employees and
can take the form of, among others: placement and assignment other parties appointed by the Bank, which can take the form
(rotation/mutation), temporary assignment (detasering), of but is not limited to coaching, counseling or mentoring.
assignment to the Bank's strategic projects, attachment
(internship) to the parent company or other companies within
the group, on the job training, and role play.
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HUMAN
CAPITAL
c. Education
A systematic employee competency development and learning program that can be carried out independently or in class according
to the types of learning services.
The Bank provided opportunities for all employees to participate in competency development programs organized by the Bank, in
accordance with the needs of their respective positions. The implementation of competency development in 2024 is as follows:
Table of Competency Development 2024
Number of
No Competency Name Objectives
Participants
Able to understand the development of organizational capabilities including
1 Business Capabilities 8.397
business process management.
Able to perform financing analysis consisting of qualitative analysis and
2 Financing Analysis 583
quantitative analysis.
Able to understand treasury and portfolio management on the bank's balance
3 Asset & Liability Management 342
sheet by considering Islamic banking risks.
4 Investment & Portfolio Management 126 Able to understand financial products and instruments in the capital market.
Able to understand customer needs by providing appropriate solutions and
5 Customer Relationship Management 7.740
establishing good relationships to achieve the Bank's targets.
Able to manage relationships with internal and external stakeholders of the
6 Stakeholder Management 258
company.
7 Product Knowledge 9.398 Able to understand knowledge, skills and expertise regarding products and services.
Able to understand transactions in Islamic law, contracts in banking products,
8 Fiqh Muamalah Maaliyah 11.938
and product development.
9 Product Development and Pricing 473 Able to understand product development and management strategies for customers.
10 Human Capital Management 256.382 Able to understand human resource management.
Able to understand IT customer needs, including managing strategy, planning,
Information & Communication
11 4.117 development, architecture, infrastructure, portfolio, operations, security and
Technology
performance of IT and financial technology functions.
Able to understand skills and expertise related to digital awareness, Agile/
12 Digital Banking 19.562
entrepreneurial thinking, risk & governance.
13 Data Analytic 325 Able to perform data analysis for market and customer interests.
Able to understand the legal provisions, regulations and legislation of general
14 Legal & Compliance 8.320
and sharia banking.
15 Operations 9.610 Able to understand all sharia banking operations.
16 Risk Management 2.898 Able to identify, measure, monitor and control risks.
17 Audit 4.360 Able to understand the internal control system.
Able to understand the activities of managing financial data for internal and
18 Accounting and Finance 1.001 external needs, managing accounting audit services, managing tax services and
conducting financial analysis and control.
Able to understand logistics and procurement management activities that
Procurement & Logistics support banking business activities, also including inventory management,
19 27
Management vendor management, data collection and maintenance of the company's physical
assets.
Able to carry out project activities including planning, organizing, resource
20 Project Management 22
management, implementation, control, and evaluation.
21 Strategic Banking Management 1.288 Able to formulate the company's strategic direction.
Competence Development Costs
Until the end of the 2023 financial year, BSI had spent Rp90.6 billion on employee competency development. For the upcoming year
2024, the Bank has allocated an estimated budget of Rp135 billion.
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Carrer Development Remuneration
One form of employee career development is through promotion. Bank Syariah Indonesia complies with applicable government
The Bank classifies the promotion process as follows: regulations regarding employee remuneration. The amount
1. Job promotion of remuneration provided has been adjusted to applicable
Job promotion is the process by which an employee is regulations, including the Minimum Wage standard applicable
promoted from a lover to a higher position group. Career in the area where the company operates. Management of the
path advancement begins when employees meet job remuneration system (reward) is one of the Bank's strategies in
qualifications in accordance with the requirements of the providing remuneration to employees which can be competitive
position in the intended position group. financial or non-financial. Bank Syariah Indonesia's reward
2. Grade Promotion system policy in 2024 has been aligned with BSI's employee
Grade promotion is the process by which a grade is remuneration position against the market to ensure BSI remains
adjusted to a higher grade. The Bank may consider giving competitive.
grade promotions to employees who meet the established
parameters according to the Bank’s capabilities. Rewards are given by the Bank by prioritizing the principles of
competitiveness and fairness based on performance and risk by
considering the implementation of best practices in the banking
Performance Assessment industry. In order to maintain market competitiveness, the Bank
regularly participates in the Annual Salary Survey in the banking
BSI implements a transparent employee performance appraisal industry in Indonesia which is carried out by a competent
system, with the following objectives: independent survey institution.
1. Support the achievement of organizational goals through
employee performance achievements. Giving rewards has the particular purpose of maintaining a
2. Develop a positive and productivity-oriented corporate competitive position in the market, retaining and motivating
culture. employees, especially the Bank’s talents, while attracting the
3. Increase employee engagement. best talent in the industry that the Bank is in need of in order
to achieve business goals and maintain business sustainability.
The performance management process is run continuously by
ensuring harmony, which is how to translate corporate goals The bank provides financial and non-financial rewards. Financial
into targets and goals for work units and individuals. This should rewards were given in the form of assistance during joyful and
maintain a strategic alignment of corporate with individual, sorrowful occasions, as well as aid for employees affected by
and there is a link between individual performance and Bank natural disasters. Meanwhile, non-financial rewards included
performance. Umrah appreciation for 26 top-performing employees in the third
quarter (Q3) of 2024. The provision of this Umrah appreciation
The annual performance management cycle is divided into 3 serves as BSI’s Unique Value Proposition (UVP) in the market
(three) stages. as one of the largest sharia banks in Indonesia, by fostering
1. Performance planning to establish individual employee KPIs Islamic spiritual values among the recipients. Other non-financial
(key performance indicators). appreciation was also given in the form of recognition to work
2. Performance Monitoring to review performance goals and units and individuals based on the best innovations or other
targets and determine steps that can be taken to ensure special achievements that had a significant impact on BSI’s
those goals and targets are achieved. performance and reputation. This appreciation was presented
3. Performance Evaluation, which is the evaluation of at the “BSI Excellence Award” as the Bank’s highest form of
established goals and performance targets to generate recognition.
employee performance scores at the end of the period.
In the process of managing employee performance, the Bank Retirement Program
places priority on the creation of 2 (two) way employee-manager
communication to create a harmonious relationship where The Bank has developed a policy for training or provision
managers can give suggestions/feedback (development dialogue) programs for employees who are approaching retirement age, so
for improvements to improve employee performance. The entire trainings can be held in a structured manner with clear and more
performance management process is run virtually through the planned criteria for participants and time. The spouses of retiring
Employee Information System (SIP), which employees can easily employees are welcome to join.
access and facilitate the storage of all information about employee
performance. Feedback on the year-end performance assessment
will be used as an employee development plan for the following
year.
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HUMAN
CAPITAL
System and Infrastructure
Human Capital
The Human Capital system and infrastructure in a bank is a d. Time/ Attendance Time
framework designed to manage human resources strategically, 1. Presence/Attendance, list of personal employee
in order to support the achievement of the bank's business attendance.
goals. The following is an explanation of the main elements of 2. Attendance Data List, attendance data of all employees
the system and infrastructure: (according to authority).
a. Organisation 3. Employee Logbook, employee work record data.
1. Organizational Structure, displays the organizational 4. Attendance Correction Request, correction of
chart and job descriptions. attendance data.
2. Company Regulations, presents the applicable provisions 5. Leave, employee leave application data.
for human capital management. 6. Overtime, employee overtime application data.
b. Employee 7. On Duty/Official Travel, official travel application data.
1. Employee Information, detailed information about the e. Reimbursement
employee's personal details. 1. Reimbursement/Claim List, list of reimbursement
2. Employee Letter, information on employee assignments submission data.
and assignments. 2. Reimbursement/Claim Submission, reimbursement
3. Employee Request, list of employee transaction submission claim data.
submissions. 3. Reimbursement/Claim Cancellation, reimbursement
4. Employee Work Status, information about employee submission cancellation.
surveys and/or employment status during the pandemic. f. Loans, FPP applications / employee financing
5. Curriculum Vitae, summary of employee information g. Payroll
regarding personal data, training, careers, and employee 1. Salary History/Payslip
achievements & sanctions. 2. Data of salary/wage list
6. Announcement, providing information to all employees. h. Performance/Evaluation
c. Career 1. Key Performance Indicators (KPI): Employee
1. Award/Award, list of employee award data. performance is measured based on KPIs related to the
2. Career Request, list of employee career data submitted bank's strategy.
through branch admin. 2. Competency-Based Assessment: Focus on achieving
3. Discipline/Violation, list of employee violation data. targets and work behavior in accordance with
4. Career Transition/Career Change, list of employee organizational values.
career data submitted by central admin i. Training, Employee Training data.
j. Recruitment, recruitment of internal and external employees.
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Internalization
of Culture
Instilling Moral Values: Driving Innovation and Collaboration for Sustainable Growth in 2024
2024 is a strategic momentum for BSI to integrate the core 2. Innovation Series Webinar and Innovation Clinic: Held in a
values of AKHLAK (Trusted, Competent, Harmonious, Loyal, hybrid manner (online and offline), this activity is a forum for
Adaptive, Collaborative) into every aspect of operations and sharing knowledge and practical assistance to accelerate the
work culture. Management is consistently involved in BSI adoption of innovation across all lines of the organization.
One Culture internalization activities such as Nobar (watch 3. Standardization of Innovation Process: As a strategic
together) Video AKHLAK, Taujih Pekanan Ber-AKHLAK, CEO step, BSI is committed to making the innovation process
Greeting, BYOND by BSI Activation program, and other cultural part of the company's policies and regulations, ensuring
internalization activities. By prioritizing innovation as a catalyst the sustainability and alignment of innovation within a
for change and collaboration as a driver of harmony, BSI has structured framework.
launched a number of programs aimed at creating sustainable
impacts for the internal organization and all stakeholders. In the spirit of Harmony and Collaboration, BSI launched
the Collaboration Survey as a concrete step to measure and
In line with the spirit of Competent and Adaptive, BSI strengthens strengthen synergy between work units. This survey allows each
the culture of innovation through the Innovation Culture work unit to provide assessments, feedback, or appreciation for
Journey 2024. This program aims to encourage the creativity of other work units that have collaborated. This program not only
BSI people while creating an ecosystem that supports new ideas encourages transparency and continuous improvement, but also
to become real solutions. The main initiatives in this program creates a work culture that supports and appreciates each other.
include:
1. Innovation Challenge: This innovation competition consists With the foundation of AKHLAK values, BSI is committed to
of three main categories, namely: continue to drive innovation and strengthen collaboration in the
• Best Idea - Breakthrough, for innovative ideas with the years to come. A work culture that is Trustworthy, Competent,
potential for major changes. and Adaptive, as well as Harmonious and Loyal collaboration, the
• One Unit One Implementation Innovation, challenges organization will continue to grow into a relevant, competitive
each work unit to implement at least one innovation in entity that brings broad benefits to society. BSI One Culture in
the work unit. driving performance makes BSI people have high performance
• Best Implementation - Breakthrough, an award for high engagement.
innovations that have been successfully implemented
and have a significant impact.
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HUMAN
CAPITAL
Disclosure of Information
to Employees
The Secretary of the Policy & Procedure Committee (Policy & Procedure Work Unit) conducts socialization of Bank regulations together
with the Owner Work Unit, there are several socialization media used, namely:
1. Preparation of socialization of provisions through 3. Refreshment and Quiz
Infographics and Executive Summary. Employees access reading materials through the New
2. Sharing Knowledge Policy System and work on Refreshment using the Learning
Secretary of the Policy & Procedure Committee ((Policy & Management System (SMILE). Refreshment and Quiz are
Procedure Work Unit) together with the Work Unit Owner as carried out at least 2 times a year in collaboration with BSU.
resource persons in Sharing provisions to all BSI employees 4. Update NPS (New Policy System)
in coordination with BSU. NPS is a web-based application that contains all the internal
provisions of Bank Syariah Indonesia, making it easier for
Users to access the provisions and also provide Users with
an understanding of the implementation of Bank provisions.
The following is a description of the Socialization, Knowledge Sharing, Refreshment, and Quiz Data for the period January
to December 30, 2024:
Implementation of Socialization Period January to December 2024
Socialization
Scope of Settings Sharing Knowledge Refreshment Quiz
(Exsum & Infographic)
BUS 91 4 2 2
FTD 70 5 2 2
RFD 90 4 2 2
WFD 93 4 3 3
ERI - 5 - -
Total 344 22 9 9
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Human Capital
Management Structure
Compliance &
Human Capital
Human Capital
Human Capital Human Capital BSI Corporate Senior Human Capital
Strategy & Policy Services University Business Partner
BSI uses a human capital framework approach that is in line with the Human Capital Services Group which handles operational
the employee journey or employee life cycle in managing human employee services, BSI Corporate University which organizes
capital. The Human Capital management organization at BSI employee competency development programs, and HC Business
consists of the Human Capital Strategy & Policy Group which Partners who partner with work units as strategic partners to
formulates policies and strategies related to human capital, support the achievement of business targets
Human Capital
Work Plan 2025
The human capital work plan for 2025 is as follows:
a. policies and systems for the career path of employees at the Head Office and branch networks.
b. Redesigning the organization, strategic workforce planning, and fulfillment of critical positions.
c. Increasing employee productivity through KPI sharpening, benefit improvement, incentive schemes for Top Performing Sales, and
capability enhancement programs (upskilling, reskilling, and competency assessment).
d. Optimizing employee development through the implementation of Development Dialogues, Individual Development Planning
(IDP), Self-Assessments, and monitoring of the Competency Performance Index (CPI).
e. Preparing the availability of successors through the development of talent policies and increasing the bench strength ratio,
particularly for managerial positions.
f. Executing various projects and refining the HCMS to support the achievement of bank-wide targets.
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TECHNOLOGY
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06
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TECHNOLOGY
Master Plan
and Information Technology Strategy
In order to achieve the vision of becoming a "Top 10 Global Islamic b. Process: Continuous improvement of IT processes by
Bank in 2025" and "Top 5 Global Islamic Bank in 2030" and the improving management governance in the project phase
mission to increase the number of customers, assets, and Return (SDLC) to operations.
on Equity (ROE), BSI has prepared an Information Technology c. Technology: Implementation of IT strategic initiatives in 4
(IT) strategy for 2024 - 2026. This strategy focuses on being the (four) IT architecture domains (Applications, Infrastructure,
best provider of Islamic financial platforms for financial, social and Security, and Data)
spiritual solutions. As a reference in determining and executing the
strategy, BSI has prepared an IT House of Strategy with 3 (three) In line with the focus of the 2024 - 2026 strategy, BSI has
main pillars, namely People, Process & Technology. The Bank has prepared the following IT strategy for 2024:
carried out several initiatives in the following 3 (three) aspects: a. Digital Solution for Retail and Wholesale
a. People: Increasing the capacity and capability of human b. Business & Operation Transformation
resources by recruiting employees and training & c. IT RASS (Reliability, Availability, Serviceability, Security)
development.
Information
and Technology Innovation
PT Bank Syariah Indonesia Tbk continues to plan and develop IT in terms of technology and infrastructure to support the BSI 2024
strategy, including core banking, as well as strengthening business and digital banking. The following are some innovations in information
technology development in 2024:
1. Launch of the BYOND by BSI superapps application, 5. Further development related to strengthening the system
development of BYOND by BSI as a one-stop digital platform security perimeter.
financial superapp to become a spiritual, social, and financial 6. Data Center development carried out to increase service
friend. availability and system resilience.
2. Bewize application with one of the main features of the Cash 7. Advanced development of Big Data & Analytics, development
Management System, as a banking service for corporate or and expansion of Big Data & Data Analytics technology
institutional customers for integrated customer financial capabilities by utilizing data for analytics & decision making
management. as master data, as well as supporting services according
3. Addition and replacement of ATMs and CRM, to meet to customer needs and conducting data-based business
customer needs in making transactions at Strategic, Visible development
& Secure locations. .
4. Further development focused on Government & Regulatory
projects, in supporting government and regulator projects,
such as the development of BI Fast and QRIS.
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Information and Technology
Infrastructure
Bank Syariah Indonesia (BSI) continues to improve its information technology infrastructure to accommodate business growth, number
of customers, and transactions. BSI is developing infrastructure in the form of implementing a Data Center to fulfill high availability with
the Intercity Data Center, increasing server infrastructure capacity, storage, and updating technology platforms, as well as implementing
Cloud to support application operations such as BYOND by BSI superapps. In addition, BSI is strengthening technology security and
resilience to cyber threats by implementing Extended Security Intelligence & Automation Management (XSIAM) and Multifactor
Authentication (MFA).
Information and Technology
Governance
The IT development process uses agile and/or waterfall methods a. Implementation of ISO 27001:2022 certification.
regulated in the Software Development Life Cycle (SDLC). In its b. Optimization of proactive activities such as threat hunting
implementation, there is a division of phases whose development (darkweb) and takedown services against fake accounts or
starts from Planning, Design, Development, Testing, Release websites that use the name of BSI.
and Deployment to the production environment, to the Post c. Implementation of Phishing simulations for internal
Implementation Review (PIR). employees to increase cybersecurity awareness.
TECHNOLOGY
2024 Cybersecurity Capability Bank BSI has succeeded in increasing its cyber security
Improvement Strategy capabilities in the technology aspect as proven by BSI proven
in the period from January to December 2024 BSI Scorecard
BSI's cybersecurity capability improvement strategy and steps Rating is stable at the predicate "A", there were no major security
cover 3 (three) aspects, namely "People, Process & Technology". incidents and there was an increase in the cyber security
maturity score (OJK parameter) for the data period as of the end
PEOPLE of December 2024.
As a step to improve human resource capabilities, several actions
have been taken, including: Capabilities improvement and ongoing improvements will
a. Providing training and certification for 33 CSO employees. continue to be carried out to support BSI's 2030 vision, namely
b. Fulfilling the positions of "vacant" employees at levels N2, to make BSI the best in cyber security in the global Islamic
N3 and N4 with a total of 12 employees. banking industry. People, Process, Technology aspects to
c. Fulfilling IT Security Awareness activities for internal and achieve Strong Rating (Public & Internal), increasing the growing
external. security maturity level, and a Lean and proactive organization in
managing cyber security risks.
PROCESS
The process aspect is also a concern that is improved in terms
of cybersecurity capabilities by carrying out actions including:
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Mechanism of Disruption Identification
The mechanism of disruption identification at Bank Syariah Indonesia (BSI) has been regulated in general provisions related to Business
Continuity Management (BCM) and specifically in the Operational Technical Guidelines (PTO) of the Business Continuity Plan (BCP). In
the event of an IT disruption, the Bank handles it based on the stages of disaster event identification so that follow-up can be carried
out according to the identification results and the authority of the Crisis Management Team (CMT) organizational structure.
Business as
Response Recover Restore
Usual
Activation of Work
a b c Mobilization to d 8
Environment at
Alternate Site
Alternate Site
Activation of
Business Disruption
e e
Impact Work Equipment Return to Main
Continuity Plan Identification Data Recovery
Location
Analysis and Applications at
(BCP) and Escalation
Alternate Site
f
Business Process Recovery
Cyber Security Strategy
BSI implements all IT policies and standard procedures in the 1. Security Project & QA
Bank and ensures that any information owned by IT user work 2. Application Identity Management
units is well protected against any disruptions that could result 3. Network Access & Data Protection
in losses due to the leakage of critical data or information. The 4. IT Security Services
Bank ensures adequate security oversight in any IT system 5. IT Security Operations
development or modification and ensures the Bank’s cyber 6. Security Operation Center
resilience and security independently of the IT operational
management function. The application of the basic principles of To supporting the digitalization of BSI banking services, a
cybersecurity at BSI, among others: cybersecurity strategy was designed in line to secure BSI from
1. Information is an asset cyber threats to digital platforms, both threats coming from outside
2. Risk compatibility and from within BSI. BSI also implements the NIST cybersecurity
3. Compliance with regulations framework and other cybersecurity management frameworks used
4. Granting of approval as global security practices in the financial industry.
5. Adaptable and measurable
6. System safe by design In the period from January to December 2024, BSI's security
7. Layered defense posture consistently showed the Best Rating Performance
8. Segregation of duties and access restrictions (Strong Rating A) and was above the average Rating in the global
9. Accountability Financial Industry (Rating B). This Security Posture was assessed
10. Audit independently by Security ScoreCard, an agency engaged in the
11. Continuous improvement global security rating industry based in the United States.
Criteria in the Cyber security controls used: In terms of industry practice, BSI has also been certified by
1. Confidentiality ISO 27001:2022 since February 2024 (certified by the British
2. Integrity Standard Institute/BSI), which is also an international standard
3. Availability cybersecurity qualification standard. BSI also received a
Cybersecurity Maturity assessment result with a status of "High
Furthermore, BSI has established a Chief Security Officer Office (Level 2)" according to the assessment by Ernst & Young (EY)
Group (CSO) work unit that manages cybersecurity and includes with Cybersecurity measurements as regulated in OJK Circular
the following capabilities: Letter No.29 of 2022.
BSI will continue to develop and improve cybersecurity
strategies and implementations continuously to ensure that
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customers always get safe and reliable services from BSI as a c. If the disturbance cannot be handled and has the
financial, social and spiritual friend. potential to become a crisis, the CMT Chairperson will
conduct a “Crisis Declaration” if action is needed.
3. Activation of Crisis Management Team Crisis Center
Disaster Recovery Strategy/Process (CMTCC)
a. CM Service as the organizer, activates the Virtual or
In principle, the Bank’s need during a crisis condition is to create Physical CMTCC after receiving instructions from the
a business back to normal conditions. The disaster recovery CMT Chairperson.
process is an integration between Emergency Response (ER), b. The CMT can coordinate at the Virtual CMTCC or if
Business Continuity (BC), and Data Recovery (DR). a meeting is required, it is conducted at the Physical
CMTCC.
The Bank has a crisis management procedure, which includes c. If the Main Physical CMTCC can be used, the CMT
identification of disruptions, crisis declaration process, and will gather in the CMTCC room. However, if the Main
activation of recovery activities. The Crisis Management Plan Physical CMTCC cannot be used, the Alternate Physical
procedure flow is as follows: CMTCC needs to be activated.
4. Activation of Recovery Activities and Periodic Reporting
a. The CMT Chairperson leads, coordinates, and instructs
Disturbance
the Recovery Activities.
Identification
and Escalation b. The Internal & External Communication Team
Coordinator, CM, ER, BC, DR Team Coordinators execute
CMT Crisis the communication, recovery plan and report progress
Deactivation Declaration
1 to the CM/ ER/BC/DR Services, CMT Vice Chairperson,
7 2 and CMT Chairperson.
c. The CM/ER/BC/DR Services is in charge of guiding and
Disaster Recovery advising on recovery activities to the Communication
Strategy/Process Team Coordinator, CM Team Coordinator, ER Team
Extraordinary 6 3
CMTCC
Event coordinator, BC Team Coordinator, and DR Team
Activation
Reporting Coordinator.
5 5
d. After receiving progress reports, the CMT participates in
providing advice on recovery activities.
Activation
Crisis of Recovery 5. Mechanism of Crisis Information Management
Information Activities a. Related parties convey the existence of negative articles
Management and Periodic
Reporting in the media that risk the Bank’s reputation and have a
large impact.
b. The work unit related to the substance or matter in the
A detailed explanation of the crisis handling procedure is as follows: negative article compiles a chronology.
1. Disturbance Identification and Escalation c. If necessary, the reviewer unit can provide a review of
a. The affected Party employees detect any Extraordinary the substance of the negative article and the chronology.
Event disturbances and make corrective efforts. d. The negative article, chronology, and review are then
b. The affected Employees/Parties then make a report and reviewed and analyzed by the Coordinator of the
escalate it to the relevant Team Coordinator. Internal and/or External Communication Team.
c. The Crisis Management (CM), Emergency Response (ER), e. The Coordinator of the Internal and/or External
Business Continuity (BC), Disaster Recovery (DR) Team Communication Team then issues a proposal for
Coordinator evaluates and analyzes the Extraordinary Information Management Strategies and Tactics and
Event report. In evaluating and analyzing, the relevant Team requests approval from the CMT Chairperson.
Coordinator may consult with the BCM Command Center. f. Upon approval, the CMT Chairperson ensures the
d. If it has the potential to become a crisis, then the relevant implementation of the Strategy and Tactics. Then the
Team Coordinator escalates to the Crisis Management Coordinator of Internal and/or External Communication
Team (CMT) Chairperson. Team together with the Relevant Parties carry out the
2. Crisis Declaration execution.
a. The CMT Chairperson receives a report analyzing g. The Coordinator of Internal and/or External
the disruption of an Extraordinary Event that has the Communication Team carries out the execution and
potential to become a crisis. continues to monitor and report.
b. The report of disturbance that has the potential 6. Extraordinary Event Reporting/Crisis Communication
to become a crisis is then verified. In conducting a. The CMT chairperson of the Head Office discusses and
verification, the local CMT Chairperson can consult with orders the creation of the Extraordinary Event Reporting.
the CMT/CMT Chairperson at the upper level.
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INFORMATION
TECHNOLOGY
b. The Coordinator of External Communication Team of the 7. Deactivation of Crisis Management Team (CMT)
Head Office then collects information related to the needs a. The External Communication Team, CM Team
of external communication from the Related Parties. Coordinator, ER Team Coordinator, BC Team Coordinator,
c. After obtaining the required data, the External DR Team Coordinator completed communication and
Communication Team of the Head Office prepares a recovery activities at the affected locations.
Press Release Draft and then requests approval from the b. The CMT Chairperson evaluates the post-crisis and
CMT Chairperson of the Head Office. continues to communicate with the CMT.
d. After the Press Release Draft is approved, the c. Once the crisis is considered over, then at the Region/Area/
Coordinator of External Communication Team of the Branch/KLN level, the local CMT Chairperson declares the
Head Office will consider organizing a Press Conference end of the crisis and operations return as usual.
or conducting a Press Release. d. At the Head Office level, the CMT Chairperson of the
e. If conducting a Press Conference, the appointed Head Office declares the end of the crisis and then
Bank Spokesperson is responsible for delivering and continues the handover of business-as-usual supervision
responding to messages from external parties. to the Head of BCM.
Reporting System to the Board of Directors
With regard to reporting to the Board of Directors on IT dynamics, the Bank has procedures in place, as outlined below.
IT Incident Crisis Escalation Process Flow
Team 1 to 5
Pre Crisis
(IT Incident)
CMT Chairperson and CMT Chairperson and
Head of BCM Head of BCM
• After receiving the update from GH Coordinating with CMT members
IOG/CSO, the CMT Chairperson and/ at the Command Center
or Head of BCM will conduct a brief
analysis.
• With consideration of the analysis,
the Crisis Management Team (CMT) is
declared/activated.
• Receiving IT Incident Report
• Detecting the Problem
• Following up on incident handling
• Updating to DIR IT, DIR RISK, SOR IT
and BCM
• Service Deactivation (according to
authority)
CMT Members
• Preparing Holding Statement &
Reporting
• Preparing Switch Over 1 IOG 7 CSG
• SteerCo BCM
• Crisis declaration & CMT Activation 2 HCS 8 CFA
• Switch over decision
3 CSO 9 PFA
4 BCM 10 SPM
Note:
CM : Crisis Management DR : Disaster Recovery
5 DSG 11 ASP
ER : Emergency Response BCM : Business Continuity Management
BC : Business Continuity CMT : Crisis Management Team
6 DSG 12 Unit Support
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CMT Chairperson and Head of BCM:
Deactivating the CMT and compiling the
incident report
CSG & CCG: Publicizing that the service
has returned to normal
SME*): Research RCA
CMT Chairperson and
Head of BCM SOR IT: RCA Research Supervision
*) Subject Matrix Expert (SME) is someone who
has expertise or ability in the field of work
according to their field
CMT Members
IOG/CSO:
Reporting to CMT Chairperson and Vice
Chairperson that services are back to
normal
SOR IT:
Evaluating activities according to the
escalation process flow
CMT Members
CMT Chairperson and Head of BCM:
Reporting to Management and as Lead of
IT Incident Crisis
IOG / CSO / ASP: GH IOG/CSO CMT Chairperson and
• Completion of Fixing/Switch Over
SOR IT Head of BCM
• Preparing a written report to the
Regulator regarding the IT Incident: IOG
-> non-Cyber Incident CSO -> Cyber
Incident as the provisions:
- Maximum 5 Working Days to OJK
after the incident occurred (according
to POJK 11 Year 2022)
- Maximum 3 Working Days to BI
related to payment system (OPG/
TGM/DBO) after the incident
occurred (according to PBI 23/6/
PBI/2021)
SOR IT: Supervision on Reporting CMT Chairperson and
Board of Directors
Completion & Verification Head of BCM
ISG: PMO Coordinator
CSG: Courtesy & Press Release
CCG: Handling customer complaints
Business
through contact center and media
HCP & HCS: Internal Communication &
Employee Deployment As Asual dan
SPM & CFA: Finance Press Release
DSG: Network Coordinator (Region, Area
and Branch)
CPG: Support Compliance
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TECHNOLOGY
Information Technology
Management Structure
The IT management organization is led by the Director of 2. SEVP Digital Banking includes:
Information Technology with management under the IT a. Digital Banking Retail Group (DBR)
Directorate, which is supported by the following structures b. Digital Banking Wholesale Group (DBW)
below it: c. Data & Decision Management Group (DDM)
1. SEVP Information Technology includes: 3. Direct Supervision Work Units includes:
a. IT Strategic Planning Group (ISG) a. Digital Banking & E-Channel Operations Group (DBO)
b. IT & Digital Development Group (IDG) b. Chief Information Security Office Group (CSO)
c. IT Application Support Group (ASP) c. Senior Operational Risk Head IT (SORH-IT)
d. IT Operation Group (IOG)
Future Strategy
for Information and Technology Development
Developing applications/platforms to acquire customers and meet customer needs in conducting financial, social and spiritual
transactions that focus on target consumer segments, MSMEs, and institutions.
1. Digital Solution for Consumer Retail and Wholesale 3. IT RASS (Reliability, Availability, Serviceability, Security)
Developing innovative and efficient technology solutions Developing reliable technology systems and infrastructure
for consumer retail and wholesale businesses by optimizing to support banking businesses with adaptive technological
various operational aspects, such as digital transaction innovations so that they are ready to answer future challenges.
integration and personalization of customer experiences, This is further strengthened by the Implementation of
driving sustainable business growth. multi-cloud, Extended Security Intelligence & Automation
2. Business & Operation Transformation Management (XSIAM), development of GenAI use cases, an
Transformation of business and operational processes example of which is the application of Smart Advisor Griya.
related to transactions and financing is carried out to support
centralization, simplification and automation of processes,
so that effective and efficient services are achieved to meet
customer needs.
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GOVERNANCE
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07
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CORPORATE
GOVERNANCE
Commitment to Governance
Implementation
Implementing Best Governance Practices that are an Integral Part of Business Strategy
is Key to BSI's Long-Term Success
BSI always strives to improve the best practices of Good creating harmony between the Bank's objectives and the
Corporate Governance (GCG) implementation according to objectives of stakeholders so that they are well established.
national and international standards in the applicable industry.
This is important for BSI to deal with the risks and challenges, The impact of GCG implementation on the Bank's financial
both from internal and external sources that are increasingly performance can be reflected in sustainable growth. By
numerous and complex. Along with the development of laws implementing environmental and social responsibility practices, it
and regulations, BSI always tries to update the provisions related is expected that the Bank can build a strong reputation in meeting
to GCG that will be used as a guideline. BSI believes that the increasingly challenging market demands. Therefore, BSI strives to
implementation of GCG according to the latest standards will continue implementing GCG practices that are an integral part of
increase the added value for all Bank stakeholders, namely the business strategy as the key to BSI's long-term success.
Achievement of Governance
Implementation
As the largest sharia bank in Indonesia and promoting the Vision In 2024, as BSI had entered its third year after the merger, BSI
of becoming the Top 10 (ten) Sharia Banks globally, BSI always achieved various achievements. In the governance aspect, it
moves forward to become a role model for other sharia banks was proven by the Bank's position in the Corporate Governance
in Indonesia. BSI's commitment and consistency in maintaining Perception Index (CGPI) by achieving the title of "Most Trusted"
and improving good governance practices can be interpreted as category. BSI was assessed by external parties to maintain
a manifestation of performing a great mandate, a milestone for superior, transparent, and sustainable Corporate Governance
the sharia banking economy in Indonesia. and operate a business in accordance with sharia principles.
BSI's achievements, up to now, could not be separated from the
commitment of the Board of Directors, Board of Commissioners, and the role of the Sharia Supervisory Board and BSI personnel, who
performed business practices in accordance with business ethics and the Company's behavioral standards (Code of Conduct) in every
task and daily service as well as in conducting business relationships with customers, partners, and colleagues.
CGPI Award Charter 2024
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For BSI, conducting business did not only use banking standards, In term of GCG implementation, BSI obtained ISO 37301:2021
but also established sharia values (maqashid syariah) as the main Compliance Management System Certificate, ISO 3701:2016
pillar. Sharia principles were an inseparable part and identity of Anti-Bribery Management System Certificate, ISO 9001:2015
BSI in regulating BSI behaviors as a Bank and Public Company as Quality Management System Certificate, ISO 22301:2019
well as principles that had to be maintained and implemented by Business Continuity System Certificate, and ISO 2701:2022
BSI Personnel in achieving the Bank's goals in accordance with Information Security Management System Certificate.
BSI's Vision and Mission.
Roadmap
Corporate Governance
Awareness of GCG (Good Corporate Governance) implementation began at the time of the merger into BSI. BSI adopted
best practices from each legacy bank, which were then refined and implemented within BSI. BSI has also enhanced its GCG
implementation by taking the following steps:
• Establishment of committees under the coordination of the Board of Commissioners, namely:
- Audit Committee
- Risk Monitoring Committee
- Remuneration and Nomination Committee
• Establishment of a Corporate Secretary.
• Holding General Meetings of Shareholders (GMS) in accordance with the prevailing laws and regulations applicable to public
companies.
2021 • Timely disclosure of information, including publication of financial reports, information, and material events or facts.
• Preparation of an Annual Report that is timely, adequate, clear, and accurate, with consideration for the interests of minority
shareholders.
In addition, BSI is also committed to anti-gratification, as evidenced by the signing of an Integrity Pact by all BSI employees. BSI
has also obtained ISO 37301:2016 for the Anti-Bribery Management System.
As part of its efforts to assess the quality of governance implementation, BSI participated in governance research and ranking
programs, namely the Corporate Governance Perception Index (CGPI), organized by an independent party. In the 2020 CGPI
program held in 2021 with the theme: “Building Company Resilience within the Framework of Good Corporate Governance”,
BSI earned the “Highly Trusted” predicate with a score of 88.89.
• Conducted a Rights Issue to strengthen BSI's capital structure.
• Became the first Sharia Bank to obtain ISO 37001:2021 certification for the Compliance Management System.
• As part of the ongoing improvement of Governance practices and as a form of commitment and consistency in its
2022
implementation, BSI aligned its Governance practices by adopting the principles developed by the Organization for
Economic Cooperation and Development (OECD) and endorsed by the ASEAN Capital Market Forum (ACMF), known as the
ASEAN Corporate Governance (CG) Scorecard.
• Maintained ISO 37301:2021 Certification for the Compliance Management System and ISO 37001:2016 Certification for
the Anti-Bribery Management System.
• BSI once again achieved the “Highly Trusted” predicate with a score of 91.50 in the Corporate Governance Perception Index
2023
(CGPI) assessment.
• Conducted four (4) dissemination sessions on strengthening gratification control in collaboration with the Corruption
Eradication Commission (KPK).
• BSI once again successfully maintained the ISO 37301:2021 Certification for the Compliance Management System.
• BSI successfully renewed the certification and expanded the scope of ISO 37001:2016 for the Anti-Bribery Management
System.
2024 • As a manifestation of BSI’s commitment to implementing Good Corporate Governance and as a public company that
practices information transparency, BSI discloses its best practices adopting the ACGS principles on the Company’s website.
• For the first time, BSI conducted a compliance maturity assessment, reflecting the level of BSI’s compliance with internal
and external regulations as well as prevailing laws.
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CORPORATE
GOVERNANCE
Basis and Guidelines
for Implementing GCG
As an Islamic bank, the primary foundation for implementing e. OJK Regulation No. 35/POJK.04/2014 concerning the
Sharia principles in all activities of BSI is the Quran and Hadith. Corporate Secretary of Issuers or Public Companies.
These Sharia principles are executed by BSI with good corporate f. OJK Regulation No. 21/POJK.04/2015 concerning
governance, which adheres to various provisions and laws of the Application of Guidelines for Open Company
the Republic of Indonesia regulating BSI as a limited liability Governance and its amendments.
company, bank, and/or publicly listed company, as follows: g. OJK Regulation No. 31/POJK.04/2015 concerning
1. Law No. 40 of 2007 concerning Limited Liability Companies Disclosure of Material Information or Facts by Issuers or
as amended by Government Regulation in Lieu of Law No. Public Companies.
2 of 2022 concerning Job Creation as stipulated into Law h. OJK Regulation No. 55/POJK.04/2015 regarding the
based on Law No. 6 of 2023 concerning the Enactment Establishment and Guidelines for the Operation of Audit
of Government Regulation in Lieu of Law No. 2 of 2022 Committees.
concerning Job Creation into Law. i. OJK Regulation No. 56/POJK.04/2015 regarding the
2. Law No. 8 of 1995 concerning the Capital Market as Establishment and Guidelines for the Preparation of
amended by Law No. 4 of 2023 concerning the Development Internal Audit Unit Charters.
and Strengthening of the Financial Sector (“UU P2SK”). j. OJK Regulation No. 27/POJK.03/2016 concerning the
3. Law No. 21 of 2008 concerning Sharia Banking as amended Assessment of Competence and Fitness for Primary
by UU P2SK. Parties of Financial Institutions.
4. Collection of Fatwas from the National Sharia Board - k. OJK Regulation No. 65/POJK.03/2016 regarding
Indonesian Ulema Council. the Implementation of Risk Management for Sharia
5. Regulations of Bank Indonesia (“PBI”) and Circular Letters Commercial Banks and Sharia Business Units including
of Bank Indonesia (“SEBI”) related to the implementation of all changes and implementation provisions.
governance, including: l. OJK Regulation No. 46 /POJK.03/2017 regarding
a. PBI No. 11/33/PBI/2009 dated December 7, 2009, the Implementation of Compliance Functions for
regarding the Implementation of Good Corporate Commercial Banks.
Governance for Sharia Commercial Banks and Sharia m. OJK Regulation No. 11/POJK.04/2017 concerning
Business Units, as repealed by POJK No. 2 of 2024 Ownership Reports or Any Changes in Ownership of
concerning the Implementation of Sharia Governance Shares of Public Companies.
for Sharia Commercial Banks and Sharia Business Units. n. OJK Regulation No. 37/POJK.03/2019 concerning
b. SEBI No. 12/13/DPbS dated April 30, 2010, concerning Transparency and Publication of Bank Reports.
the Implementation of Good Corporate Governance for o. OJK Regulation No. 39/POJK.03/2019 regarding the
Sharia Commercial Banks and Sharia Business Units and Implementation of Anti-Fraud Strategies for Commercial
its amendments. Banks.
6. Regulations of the Financial Services Authority (“POJK”) and p. OJK Regulation No. 15/POJK.04/2020 concerning
Circular Letters of the Financial Services Authority (“SEOJK”), the Planning and Conduct of General Meetings of
particularly concerning Governance, Annual Reports, Risk Shareholders of Public Companies.
Management, and various POJK and SEOJK related to the q. OJK Regulation No. 16/POJK.04/2020 concerning the
implementation of governance, include: Implementation of General Meetings of Shareholders of
a. OJK Regulation No. 18/POJK.03/2014 regarding the Public Companies Electronically.
Implementation of Integrated Governance for Financial r. OJK Regulation No. 16/POJK.03/2022 of 2022
Conglomerates. concerning Sharia Commercial Banks.
b. OJK Regulation No. 8/POJK.03/2014 concerning the s. OJK Regulation No. 17 of 2023 concerning the
Assessment of the Health Level of Sharia Commercial Application of Governance for Commercial Banks.
Banks and Sharia Business Units. t. OJK Regulation No. 9 of 2023 concerning the Use of
c. OJK Regulation No. 33/POJK.04/2014 regarding the Public Accountant Services and Public Accounting Firms
Board of Directors and Board of Commissioners of in Financial Services Activities.
Issuers or Public Companies. u. OJK Regulation No. 2 of 2024 concerning the
d. OJK Regulation No. 34/POJK.04/2014 regarding the Implementation of Sharia Governance for Sharia
Nomination and Remuneration Committee of Issuers or Commercial Banks and Sharia Business Units.
Public Companies.
PT Bank Syariah Indonesia Tbk
294 2024 Annual Report
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v. OJK Regulation No. 4 of 2024 concerning Ownership 7. Regulation of the Minister of State-Owned Enterprises (SOE)
Reports or Any Changes in Share Ownership of Public of the Republic of Indonesia (PERMEN BUMN), regulating
Companies and Reports on Activities of Pledged Shares SOEs subsidiaries, such as PERMEN BUMN No. PER-3/
of Public Companies. MBU/03/2023 concerning Organs and Human Resources of
w. OJK circular letter No. 10/SEOJK.03/2020 concerning State-Owned Enterprises (SOE).
Transparency and Publication of Reports of BUS and UUS.
x. OJK Circular Letter No. 10/SEOJK.03/2020 on Moreover, the Bank adopts various best governance standards
Transparency and Publication of BUS and UUS Reports. that apply both domestically and internationally and increases
y. OJK circular letter No. 15/SEOJK.03/2015 concerning the scope of GCG implementation, including as follows:
the Application of Integrated Governance for Financial 1. Principles of Corporate Governance developed by the
z. OJK Circular Letter No. 32/SEOJK.04/2015 concerning Organization for Economic Cooperation and Development
Guidelines for Public Company Governance. (OECD).
aa. OJK Circular Letter No. 13/SEOJK.03/2017 concerning 2. ASEAN Corporate Governance (CG) Scorecard issued by the
Implementation of Governance for Commercial Banks. ASEAN Capital Market Forum (ACMF).
bb. OJK Circular Letter No. 25/SEOJK.03/2023 concerning 3. Guidelines for Indonesian Corporate Governance (PUGKI)
Implementation of Risk Management for Sharia developed by the National Governance Policy Committee
Commercial Banks and Sharia Business Units (KNKG).
cc. OJK Circular Letter No. 15/SEOJK.03/2024 concerning 4. Principles for Enhancing Corporate Governance issued by
Implementation of Sharia Governance for Sharia the Basel Committee on Banking Supervision.
Commercial Banks and Sharia Business Units.
dd. Other related OJK Regulation and OJK Circular Letter.
Corporate Governance
Structure and Mechanism
Corporate Organ Structure
Annual General Meeting
Board of Commissioner
Risk Monitoring Committee Remuneration & Nomination Committee Audit Committee
Board of Sharia Oversight
Sharia Committee
Board of Director
Risk Police &
Business IT Streering Human Capital
ALCO Management Procedure
Committee Committee Committee
Committee Committee
Identification, Measurement, Mitigation, Control
Internal
Audit
Business Unit Enterprise Risk
Banking Senior Ops Risk Financing Human
(Revenue Procurement Management
Operational (SOR) Strategy Capital
Generating) (SKMR)
Decentralized
Risk Taking Operational Information Compliance Policy & Compliance
Legal
Unit Support Technology & Op. Risk Procedure Working Unit
(DCOR)
1,5th
1st Line 2nd Line 3rd Line
Line
Risk Owner Independent Risk Management Independent Asurance
Delegation, Direction & Alignment, Communication,
Accountability & Reporting
Oversight Coordination & Collaborations
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CORPORATE
GOVERNANCE
BSI optimizes all complementary organ functions in creating 6. Guidelines and Rules of Work (Charter) of the Nomination and
an effective control environment and supporting the integrity Remuneration Committee, ratified in the Joint Decree (SKB)
of information used for reporting and decision-making, so it of the Board of Directors and the Board of Commissioners
encourages the strengthening of the three-line model to realize of PT Bank Syariah Indonesia Tbk No.01/001-SKB/Dirkom
soundness and sustainable growth and achieve BSI's goals dated February 01, 2021 regarding the Establishment of the
without ignoring the interests of stakeholders. Guidelines and Rules of Work (Charter) of the Nomination
and Remuneration Committee of PT Bank Syariah Indonesia
The BSI GCG structure is broadly divided into main and Tbk.
supporting bodies, each of which is supported by policies 7. Code of Ethics (Code of Conduct) of PT Bank Syariah
and procedures. More specifically, the Bank’s governance Indonesia.
organizational structure includes: 8. Internal Audit Charter of PT Bank Syariah Indonesia Tbk,
1. General Meeting of Shareholders (GMS); ratified by the President Commissioner and President
2. Board of Commissioners; Director of PT Bank Syariah Indonesia Tbk on September 27,
3. Sharia Supervisory Board; 2022.
4. Board of Directors; 9. Corporate Governance Policy of PT Bank Syariah
5. Committees under the Board of Commissioners; Indonesia Tbk.
6. Sharia Committee 10. Anti-Fraud Policy of PT Bank Syariah Indonesia Tbk.
7. Committees under the Board of Directors. 11. Risk Management Policy of PT Bank Syariah Indonesia Tbk.
12. Policy on the Supplier/Vendor Selection Process for Goods
Governance Soft Structure and Services Providers of PT Bank Syariah Indonesia Tbk.
13. Operational Technical Guidelines for the Whistleblowing
To improve the quality and scope of sustainable governance, BSI System (WBS) of PT Bank Syariah Indonesia Tbk.
has formulated and implemented a soft governance structure 14. Fund and Services Policy of PT Bank Syariah Indonesia Tbk.
to regulate the relationship between organs in BSI so that the 15. Anti-Bribery Commitment of PT Bank Syariah Indonesia Tbk,
duties, responsibilities, and authorities of each organ are clear aligned with the Anti-Bribery Management System Standard
in accordance with applicable regulations, GCG principles, (ISO 37001:2016).
soundness business ethics, or best practices. The existence
of a soft governance structure is a form of internalization of Corporate Governance Mechanism
GCG in the Bank's business processes that enhances the GCG
infrastructure. Shareholders
BSI Governance Soft Structure is used as a framework and Shareholders are individuals or legal entities who lawfully own
governance in the preparation of policies and implementation of shares of the Bank. The Company’s shares are shares issued in
Bank activities, including: the name of their registered owners listed in the Company’s
1. The Bank’s Articles of Association, which have been Shareholders Register, consisting of:
amended several times, most recently amended based on 1. Series A Dual-color Shares, which are special shares that can
the Deed of the General Meeting of Shareholders (GMS) only be owned by the Republic of Indonesia;
Decision No. 37 dated May 17, 2024, drawn up by Ashoya 2. Series B Shares, which are ordinary shares that can be owned
Ratam, S.H., M.Kn., Notary in South Jakarta, and approved by the Republic of Indonesia and/or the public.
by the Ministry of Law and Human Rights of the Republic of
Indonesia, No. AHU-0035266.AH.01.02.Year 2024. Shareholders’ Rights
2. Rules of Procedure of the Board of Commissioners as ratified
in the decision of the Board of Commissioners Number: KEP. General Shareholders’ Rights
KOM/001/2021 dated February 1, 2021.
3. Rules of Procedure of the Board of Directors as ratified in Series A Dual-color Shareholders and Series B Shareholders
the decision of the Board of Directors No.01/006-KEP/DIR have the same rights, namely, each share grants 1 (one) voting
dated February 1, 2021. right. Unless otherwise specified in the Company’s Articles of
4. Guidelines and Rules of Work (Charter) of the Audit Association, both Series A Dual-color shareholders and Series B
Committee of PT Bank Syariah Indonesia Tbk No.04/KEP- shareholders have the same rights outside of the Special Rights
KOM/002/2024, ratified by the Board of Commissioners on of Series A Dual-color Shares, including the following:
July 1, 2024. 1. Shareholders’ Rights related to the GMS:
5. Guidelines and Rules (Charter) of the Risk Monitoring a. Requesting the convening of a GMS by 1 (one) or more
Committee of PT Bank Syariah Indonesia Tbk No.04/KEP- shareholders representing at least 1/10 (one-tenth) of
KOM/001/2024, ratified by the Board of Commissioners on the total number of shares with voting rights.
1 July 2024. b. Proposing agenda items for the GMS by 1 (one) or more
shareholders representing at least 1/20 (one-twentieth)
of the total number of shares with voting rights.
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c. Approving matters in the GMS, including: General Meeting of Shareholders
• Appointment and dismissal of members of the
Board of Commissioners, Board of Directors, and GMS Establishing Process
Sharia Supervisory Board of the Bank.
• Approving proposals for changes to the Bank’s The GMS consists of the Annual GMS and the Extraordinary
Articles of Association while considering the GMS. The Annual GMS must be held every year within no later
quorum requirements for decisions. than 6 (six) months after the last fiscal year. Meanwhile, the
• Approving the annual performance reports of the Extraordinary GMS can be held at any time based on the needs
Bank’s Directors and the supervision reports of the for the interests of the Company.
Bank’s Board of Commissioners.
• Approving the remuneration of the Bank’s Board GMS Venue
of Commissioners, Board of Directors, and Sharia 1. GMS must be held in the territory of the Republic of
Supervisory Board. Indonesia.
• Approving proposals for the allocation of the Bank’s 2. The Company must determine the venue and time of GMS
profits, including dividend distributions. establishment.
d. Shareholders, either individually represented by proxy, 3. The venue for establishing the GMS must be:
have the right to attend the GMS and use their voting a. The Company's domicile.
rights at the GMS in proportion to the number of shares b. The place where the Company conducts its main
they own. business activities.
e. Obtaining the publication of GMS materials no later c. The provincial capital where the Company domiciles or
than 21 (twenty-one) days before the GMS is held. its main business activities locate.
f. Receiving explanations procedures before the GMS d. The province of the Stock Exchange where the
begins. Company's shares are listed.
g. The opportunity to ask questions or express relevant
opinions on each agenda item discussed at the GMS. GMS Notification
2 Other Rights: 1. The Company must first submit notification of the meeting
a. Receiving dividends and the remaining assets from agenda to the OJK no later than 5 (five) working days before
liquidation in accordance with applicable regulations. the announcement of the GMS, excluding the date of the
b. Transferring share rights according to applicable GMS announcement.
regulations and the Articles of Association. 2. The meeting agenda must be disclosed clearly and in detail.
c. The opportunity to participate in the Company’s capital 3. In case any change in the meeting agenda occurs, the
increase according to applicable regulations. Company must submit the change in the agenda to the OJK
d. Receiving Company information that is required to be no later than the time of the GMS invitation.
disclosed and/or announced to the public by laws and
regulations. GMS Announcement
e. Receiving equal treatment from BSI. 1. The Company must announce the GMS to shareholders no
f. Exercising other rights and/or authorities based on the BSI’s later than 14 (fourteen) calendar days before the invitation
Articles of Association and applicable laws and regulations. to the GMS, excluding the announcement and the invitation
dates.
Special Rights of Series A Dual-color Shares 2. The announcement of the GMS must contain at least:
a. Provisions regarding shareholders entitled to attend
Series A Dual-color Shareholders have special rights that are RUPS.
exclusive and only held by the Republic of Indonesia, namely: b. Provisions regarding shareholders entitled to propose
1. The right to approve matters in the GMS as follows: the meeting agenda.
a. Changes to the Company’s Articles of Association; c. The date of the RUPS.
b. Changes to capital; d. The date of the RUPS call.
c. Mergers, consolidations, separations; and e. Information that the Company is holding a GMS
d. Dissolution and takeover of the Company by another due to a request from shareholders or the Board of
company. Commissioners, if the GMS is held at the request of
2. The right to establish the Company’s strategic guidelines shareholders or the Board of Commissioners.
organically and non-organically. 3. GMS announcement to shareholders is minimally through
3. Propose the agenda of the GMS. the e-GMS provider website, the stock exchange website,
4. Requesting and accessing Company data. and the Company's website in Bahasa Indonesia and English
versions.
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CORPORATE
GOVERNANCE
GMS Agenda Proposal
GMS agenda proposals may be submitted with the following provisions:
1. Shareholders may propose meeting agenda items in writing to the Board of Directors no later than 7 (seven) calendar days prior to
the GMS summons.
2. Shareholders, who may propose meeting agenda items, are:
a. Series A Dwiwarna shareholders.
b. 1 (one) or more shareholders representing 1/20 (one twentieth) or more of the total shares with voting rights
GMS Summons
1. The Company must issue a summons to shareholders no later than 21 (twenty one) calendar days before the GMS date, excluding
the summons and GMS dates.
2. GMS summons to shareholders are minimally through the website of the e-GMS provider, the website of the stock exchange and
the Company's website in Bahasa Indonesia and English versions.
Implementation of the 2023 Annual GMS & Its Realization
Summary of the
Announcement Announcement Summoning Implementation GMS Results
Minutes
Notified to OJK on Announced on April Announced on April The 2024 Annual GMS Summary of Minutes The results of
March 28, 2024 5, 2024 via the 25, 2024 via the was held on Friday, of the 2024 Annual the 2024 Annual
Number 04/651-3/ Company's website, Company's website, May 17, 2024 at the GMS was announced General Meeting of
DIR-CSG KSEI website, and BEI KSEI website, and BEI Aryanusa Ballroom, on May 21, 2024 via Shareholders were
website. website. Menara Danareksa, the BSI Website, IDX announced on June
2nd Floor, Jalan Medan Website, and KSEI 14, 2024 via the BSI
Merdeka Selatan No.14, Website.
Central Jakarta.
Independent Party in Vote Counting
The vote counting as the basis for decision making at the Meeting was conducted by PT Datindo Entrycom as the Securities
Administration Bureau and its validation was conducted by Ashoya Ratam, SH., M.Kn., Notary in Jakarta.
Attendance Recapitulation in The 2023 Annual GMS
The Board of Commissioners, Board of Directors and DPS were present at the 2023 Annual GMS were as follows.
No. Name Position Attendance
1. Hery Gunardi President Director Present
2. Bob Tyasika Ananta Deputy President Director Present
3. Ngatari Director of Retail Banking Present
4. Saladin D. Effendi Director of Information Technology Present
5. Ade Cahyo Nugroho Director of Finance & Strategy Present
6. Anton Sukarna Director of Sales & Distribution Present
7. Tribuana Tunggadewi Director of Compliance & Human Capital Present
8. Grandhis Helmi Harumansyah Director of Risk Management Present
9. Zaidan Novari Director of Wholesale Transaction Banking Present
10. Moh. Adib Director of Treasury & International Banking Present
11. Muliaman D. Hadad President Commissioner concurrently Independent Commissioner Not present
Deputy President Commissioner concurrently Independent
12. Adiwarman Azwar Karim Present
Commissioner
13. Komaruddin Hidayat Independent Commissioner Present
14. Mohamad Nasir Independent Commissioner Present
15. Suyanto Commissioner Present
16. Masduki Baidlowi Commissioner Present
PT Bank Syariah Indonesia Tbk
298 2024 Annual Report
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No. Name Position Attendance
17. Imam Budi Sarjito Commissioner Present
18. Sutanto Commissioner Present
19. Abu Rokhmad Commissioner Present
20. Prof. Dr. K.H. Hasanudin, M.Ag Chairman of the Sharia Supervisory Board Present
21. Dr.K.H. Mohamad Hidayat, MBA, MH Member of the Sharia Supervisory Board Present
22. Dr. H. Oni Sahroni, MA Member of the Sharia Supervisory Board Present
23. Prof. Dr. K.H. Didin Hafidhuddin, M.Sc Member of the Sharia Supervisory Board Present
Resolution and Realization of The 2023 Annual GMS
First Agenda
Approval of the Annual Report and the Supervisory Duties Report of the Board of Commissioners and Ratification of the Company's Financial
Statements for the fiscal year ending on December 31, 2023, including granting full release and discharge (volledig acquit et de charge) to members
of the Board of Directors and members of the Board of Commissioners of the Company in connection with the management and supervision of the
Company that had been conducted during the fiscal year ending on December 31, 2023, as long as these activities were reflected in the Annual
Report.
Voting Results
Agree: 43,669,226,396 votes or 99.6947192% of all shares with voting rights present at the Meeting.
Abstain: 102,741,680 votes or 0.2345543% of all shares with voting rights present at the Meeting.
Disagree: 30,980,313 votes or 0.0707265% of all shares with voting rights present at the Meeting.
None of questions or opinions from Shareholders was available.
Decision
1. Approving the Company's Annual Report including the Supervisory Report of the Company's Board of Commissioners for the fiscal year ending on
December 31, 2023 and ratifying the Company's Financial Statements for the fiscal year ending on December 31, 2023, having been audited by the
Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (a member firm of the PricewaterhouseCoopers Global network) in accordance with
its report No.00026/2.1025/AU.1/07/0222-3/1/I/2024 dated January 30, 2024, with a fair opinion in all material respects.
2. Due to the approval of the Company's Annual Report including the Supervisory Report of the Company's Board of Commissioners for the fiscal
year ending on December 31, 2023 and the ratification of the Company's Financial Statements for the fiscal year ending on December 31, 2023,
the General Meeting of Shareholders granted full release and discharge (volledig acquit at de charge) to members of the Board of Directors for their
management of the Company and to the Board of Commissioners for their supervisory actions of the Company that had been carried out during
the fiscal year ending on December 31, 2023, as long as such actions did not constitute a criminal act and were reflected in the foregoing reports.
Follow-up: Realized
Second Agenda
Approval of the use of the Company's net profit for the fiscal year ending December 31, 2023.
Voting Results
Agree: 43,700,583,339 votes or 99.7663056% of all shares with voting rights present at the Meeting
Abstain: 102,023,550 votes or 0.2329148% of all shares with voting rights present at the Meeting
Disagree: 341,500 votes or 0.0007796% of all shares with voting rights present at the Meeting
None of questions or opinions from Shareholders was available.
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CORPORATE
GOVERNANCE
Decision
Approving the use of the Company's Net Profit for the 2023 Fiscal Year as of IDR 5,703,743,109,251,- (five trillion seven hundred three billion seven
hundred forty three million one hundred nine thousand two hundred fifty one Rupiah), as follows:
1. 20% (twenty percent) or IDR 1,140,748,621,850,- (one trillion one hundred forty billion seven hundred forty eight million six hundred twenty one
thousand eight hundred fifty Rupiah) was set as mandatory reserves.
2. 15% (fifteen percent) or IDR 855,561,466,388,- (eight hundred fifty five billion five hundred sixty one million four hundred sixty six thousand three
hundred eighty eight Rupiah) or IDR 18,5470451 (eighteen point five four seven zero four five one Rupiah) per share was determined as Cash
Dividends. The payment was carried out with the following provisions:
a) Dividends for the 2023 Fiscal Year were paid proportionally to each Shareholder whose name was registered in the Shareholders Register on
the recording date.
b) The Board of Directors was granted the authority and power with the right of substitution to perform:
• Stipulation of the schedule and distribution procedures related to the payment of Dividends for the 2023 Fiscal Year in accordance with
applicable provisions.
• Dividend tax deductions in accordance with applicable tax regulations.
• Other technical matters in accordance with applicable provisions.
3. 65% (sixty five percent) or IDR 3,707,433,021,013,- (three trillion seven hundred seven billion four hundred thirty three million twenty one thousand
thirteen Rupiah) was used as retained earnings.
Follow-up: Realized
Third Agenda
Approval of the appointment of a Public Accounting Firm and Public Accountant to audit the Company's Financial Statements for the fiscal year
ending on December 31, 2024 and the stipulation of the fees/honorarium.
Voting Results
Agree: 43,261,904,914 votes or 98.7648241% of all shares with voting rights present at the Meeting
Abstain: 102,095,650 votes or 0.2330794% of all shares with voting rights present at the Meeting
Disagree: 438,947,825 votes or 1.0020965% of all shares with voting rights present at the Meeting
None of questions or opinions from Shareholders was available.
Decision
1. Approving the appointment of Public Accounting Firm Tanudiredja, Wibisana, Rintis and Rekan (a member firm of the PricewaterhouseCoopers Global
network) and Public Accountant Lucy Luciana Suhenda to audit the Company's Financial Statements and other reports for the 2024 Fiscal Year.
2. Approving the granting of authority and power to the Company's Board of Commissioners to perform:
a. Appointment of a Public Accounting Firm and/or Public Accountant to conduct an audit of the Company's Financial Statements for other
periods in the 2024 Fiscal Year for the purposes and interests of the Company; and
b. Stipulation of audit service fees and other requirements for the Public Accounting Firm and/or Public Accountant referred to in point 1 and 2
letter a above as well as the appointment of a Substitute Public Accounting Firm and/or Public Accountant in case the Public Accounting Firm
of Tanudiredja, Wibisana, Rintis and Rekan (a member firm of the PricewaterhouseCoopers Global network) and/or Public Accountant Lucy
Luciana Suhenda, for any reason whatsoever, could not complete the provision of audit services for the Company's Financial Statements for
the 2024 Fiscal Year and/or other reports in the 2024 Fiscal Year, including the stipulation of audit service fees and other requirements for the
Substitute Public Accounting Firm and/or Public Accountant.
Follow-up: Realized
Fourth Agenda
Stipulation of bonuses for members of the Company's Board of Directors and Board of Commissioners, as well as bonuses for members of the
Company's Sharia Supervisory Board for the fiscal year ending on December 31, 2023, and determination of salaries for members of the Board of
Directors and honorariums for members of the Board of Commissioners and Sharia Supervisory Board, including the provision of facilities, benefits
and/or other allowances for the 2024 fiscal year.
Voting Results
Agree: 43,015,157,594 votes or 98.2015119% of all shares with voting rights present at the Meeting
Abstain: 102,105,607 votes or 0.2331021% of all shares with voting rights present at the Meeting
Disagree: 685,685,188 votes or 1.5653859% of all shares with voting rights present at the Meeting
None of questions or opinions from Shareholders was available.
PT Bank Syariah Indonesia Tbk
300 2024 Annual Report
Page 303
Decision
1. Granting authority and power to PT Bank Mandiri (Persero), Tbk. as the Company's Most Shareholder of Series B after consulting with Shareholders
of Series A Dwiwarna to determine for the Members of the Board of Directors and Board of Commissioners of the Company:
a. Tantiem for performance in the 2023 Fiscal Year and/or the 2024-2026 Long-Term Incentive, in accordance with applicable provisions; and
b. Salary/honorarium, allowances, and facilities for the 2024 fiscal year.
2. Granting authority and power to the Board of Commissioners of the Company by obtaining previously written approval from PT Bank Mandiri
(Persero), Tbk. as the Company's Most Shareholder of Series B after consulting with Shareholders of Series A Dwiwarna to determine for the
Members of the Sharia Supervisory Board:
a. Bonus for performance in the 2023 Fiscal Year; and
b. Remuneration for the 2024 Fiscal Year in the context of supervising the Company's business activities based on sharia principles.
Follow-up: Realized
Fifth Agenda
Realization Report of Funds Utilization from the Capital Increase by Granting Preemptive Rights I (“PMHMETD I”).
Voting Results
This agenda was report. Therefore, the Company did not make voting for Meeting’s resolution.
None of questions or opinions from Shareholders was available.
Decision
This agenda was report. Therefore, the Company did not make voting for Meeting’s resolution.
Follow-up: Realized
Sixth Agenda
Approval of the Company’s Changes to Articles of Association.
Voting Results
Agree*: 41,728,719,882 votes or 95.2646372% of all shares with voting rights present at the Meeting
Abstain: 102,027,250 votes or 0.2329232% of all shares with voting rights present at the Meeting
Disagree: 1,972,201,257 votes or 4.5024395% of all shares with voting rights present at the Meeting
*Including 1 (one) Series A Dwiwarna Share in accordance with the Special Rights held by the Series A Dwiwarna Shareholder.
None of questions or opinions from Shareholders was available.
Decision
1. Approving the changes to the Company's Articles of Association to adjust to the following laws and regulations: (a) Law Number 4 of 2023 dated January
12, 2023 concerning the Development and Strengthening of the Financial Sector; (b) Financial Services Authority Regulation Number 17 of 2023 dated
September 14, 2023 concerning the Implementation of Governance for Commercial Banks; (c) Financial Services Authority Regulation Number 2 of 2024
concerning the Implementation of Governance for Sharia Commercial Banks and/or Sharia Business Units; and (d) other related regulations.
2. Approving to rearrange provisions in the Company's Articles of Association in connection with the changes referred to in point 1 (one) above, where
all appendixed of the articles of association were enclosed to the minutes of the notarial deed.
3. Granting authority and power to the Company's Board of Directors with the right of substitution to take all necessary actions related to the
decisions of the Meeting, including but not limited to compile and restate the entire Company's Articles of Association in a Notarial Deed, adjust
changes to the Company's Articles of Association if required by the authorized agency and submit to the authorized agency to obtain approval and
acknowledgment of notification of the Company's Changes to Articles of Association as well as exercise everything deemed necessary and useful
for this purpose without any exclusion.
Follow-up: Realized
Seventh Agenda
Approval of the Company’s Changes to Management.
Voting Results
Agree: 41,781,044,082 votes or 95.3840908% of all shares with voting rights present at the Meeting
Abstain: 102,028,550 votes or 0.2329262% of all shares with voting rights present at the Meeting
Disagree: 1,919,875,757 votes or 4.3829829% of all shares with voting rights present at the Meeting
None of questions or opinions from Shareholders was available.
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CORPORATE
GOVERNANCE
Decision
1. Honorably dismissed:
a. Hery Gunardi as President Director of the Company;
b. Ngatari as Director of Retail Banking of the Company;
c. Tribuana Tunggadewi as Director of Compliance & Human Capital of the Company;
d. Ade Cahyo Nugroho as Director of Finance & Strategy of the Company;
e. Anton Sukarna as Director of Sales & Distribution of the Company;
f. Moh Adib as Director of Treasury & International Banking of the Company;
g. Adiwarman Azwar Karim as Deputy President Commissioner and Independent Commissioner of the Company;
h. Suyanto as Commissioner of the Company;
i. Masduki Baidlowi as Commissioner of the Company;
j. Imam Budi Sarjito as Commissioner of the Company;
k. Sutanto as Commissioner of the Company;
l. Komaruddin Hidayat as Independent Commissioner of the Company;
m. Hasanudin as Chairman of the Company's Sharia Supervisory Board;
n. Mohamad Hidayat as a Member of the Company's Sharia Supervisory Board;
o. Oni Sahroni as a Member of the Sharia Supervisory Board;
p. Didin Hafidhuddin as a Member of the Sharia Supervisory Board;
effective from the closing date of the 2023 Annual GMS with gratitude for the contribution of energy and ideas provided during his term of office
as a member of the Board of Directors, member of the Board of Commissioners and member of the Company's Sharia Supervisory Board.
2. Re-appointing for the second period:
a. Hery Gunardi as President Director of the Company;
b. Tribuana Tunggadewi as Director of Compliance & Human Capital of the Company;
c. Ade Cahyo Nugroho as Director of Finance & Strategy of the Company;
d. Anton Sukarna as Director of Sales & Distribution of the Company;
e. Adiwarman Azwar Karim as Deputy Main Commissioner Concurrently as Independent Commissioner of the Company;
f. Suyanto as Commissioner of the Company;
g. Masduki Baidlowi as Commissioner of the Company;
h. Komaruddin Hidayat as Independent Commissioner of the Company;
i. Hasanudin as Chairman of the Company's Sharia Supervisory Board;
j. Mohamad Hidayat as a Member of the Company's Sharia Supervisory Board;
k. Oni Sahroni as a Member of the Sharia Supervisory Board;
Effective from the closing date of the Annual GMS for the 2023 Fiscal Year and expired at the closing of the third Annual GMS since their
appointment, held in 2027, but without reducing the right of the GMS to dismiss at any time in accordance with the Company's Articles of
Association.
3. Confirming the honorable dismissal of M. Arief Rosyid Hasan as Independent Commissioner of the Company effective since dated November 6,
2023 with gratitude for the contribution of energy and ideas given during his term of office as a member of the Company's Board of Commissioners.
4. Appointing:
a. Harry Gusti Utama as Director of Retail Banking of the Company;
b. Ari Rizaldi as Director of Treasury & International Banking of the Company;
c. Fauzi as Commissioner of the Company;
d. Nazaruddin as Commissioner of the Company;
e. Felicitas Tallulembang as Independent Commissioner of the Company;
f. Jaih Mubarok as a member of the Company's Sharia Supervisory Board;
g. Abdul Ghofur Maimoen as a member of the Company's Sharia Supervisory Board;
Effective from the closing date of the Annual GMS for the 2023 Fiscal Year and expired at the closing of the third Annual GMS since their
appointment, held in 2027, but without reducing the right of the GMS to dismiss at any time in accordance with the Company's Articles of
Association. The stipulation of the foregoing appointment was effective since obtaining approval from the Financial Services Authority for the fit
and proper test.
5. Granting authority and power to the Company's Board of Directors to follow up on Meeting’s resolutions regarding reporting to regulators and
other related agencies
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302 2024 Annual Report
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Effective from the closing date of the 2023 Annual General Meeting of Shareholders, the composition of the Company's Management is as follows:
BOARD OF COMMISSIONERS
President Commissioner concurrently Independent : Muliaman D. Hadad
Commissioner
Deputy President Commissioner concurrently Independent : Adiwarman Azwar Karim
Commissioner
Commissioner : Suyanto
Commissioner : Masduki Baidlow
Commissioner : Abu Rokhmad
Independent Commissioner : Komaruddin Hidayat
Independent Commissioner : Mohamad Nasir
Commissioner : Fauzi*
Commissioner : Nazaruddin*
Independent Commissioner : Felicitas Tallulembang*
BOARD OF DIRECTORS
President Director : Hery Gunardi
Deputy President Director : Bob Tyasika Ananta
Director of Compliance & Human Capital : Tribuana Tunggadew
Director of Finance & Strategy : Ade Cahyo Nugroho
Director of Sales & Distribution : Anton Sukarna
Director of Wholesale Transaction Banking : Zaidan Novari
Director of Information Technology : Saladin D. Effendi
Director of Risk Management : Grandhis Helmi Harumansyah
Director of Retail Banking : Harry Gusti Utama*
Director of Treasury & International Banking : Ari Rizaldi*
SHARIA SUPERVISORY BOARD
Chairman : Prof. Dr. K.H. Hasanudin, M.Ag
Member : Dr. H. Mohamad Hidayat, M.B.A, M.H
Member : Dr. H. Oni Sahroni, M.A
Member : Prof. Dr. Jaih Mubarok, S.E., M.H., M.Ag*
Member : Dr. KH. Abdul Ghofur Maimoen, M.A*
Note:
*The appointment was effective upon obtaining approval from the Financial Services Authority for the fit and proper test.
Follow-up: Realized
Implementation of The Annual GMS for The 2022 Fiscal Year and Its Realization
Summary of the
Notification Announcement Summoning Implementation GMS Results
Minutes
Notified to OJK on Announced on April Announced on April The 2023 Annual GMS Summary of Minutes The results of the
April 5, 2023 Number 13, 2023 via the 28, 2023 via the will be held on Monday, of the 2023 Annual 2023 Annual GMS
03/609-3/DIR-CSG Company's website, Company's website, May 22, 2023 at 14.45 GMS was announced were announced on
KSEI website, and BEI KSEI website, and BEI – 16.13 WIB, at Wisma on 24 May 2023 June 27, 2023 via the
website. website. Mandiri 1, 11th Floor, via the Company's Company's website.
JL M.H. Thamrin Kav. 5 website.
Jakarta 10350.
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GOVERNANCE
Independent Vote Counting Party
The vote counting as the basis for decision making at the Meeting was conducted by PT Datindo Entrycom as the Securities
Administration Bureau and its validation was conducted by Ashoya Ratam, SH., M.Kn., Notary in Jakarta.
Attendance Recapitulation In The 2022 Annual GMS
All members of the Board of Commissioners, Board of Directors and DPS were present at the 2022 Annual GMS. The members of the
Board of Commissioners, Board of Directors and DPS, who were
No. Name Position Attendance
1. Hery Gunardi President Director Present
2. Bob Tyasika Ananta Deputy President Director Present
3. Ngatari Director of Retail Banking Present
4. Saladin D. Effendi Director of Information Technology Present
5. Ade Cahyo Nugroho Director of Finance & Strategy Present
6. Anton Sukarna Director of Sales & Distribution Present
7. Tribuana Tunggadewi Director of Compliance & Human Capital Present
8. Grandhis Helmi Harumansyah Director of Risk Management Present
9. Zaidan Novari Director of Wholesale Transaction Banking Present
10. Moh. Adib Director of Treasury & International Banking Present
President Commissioner concurrently as Independent
11. Muliaman D. Hadad Present
Commissioner
12. Adiwarman Azwar Karim Independent Commissioner Present
13. Komaruddin Hidayat Independent Commissioner Present
14. Mohamad Nasir Independent Commissioner Present
15. Suyanto Commissioner Present
16. Masduki Baidlowi Commissioner Present
17. Imam Budi Sarjito Commissioner Present
18. Sutanto Commissioner Present
19. Abu Rokhmad Commissioner Present
20. Prof. Dr. K.H. Hasanudin, M.Ag Chairman of the Sharia Supervisory Board Present
21. Dr.K.H. Mohamad Hidayat, MBA, MH Member of the Sharia Supervisory Board Present
22. Dr. H. Oni Sahroni, MA Member of the Sharia Supervisory Board Present
23. Prof. Dr. K.H. Didin Hafidhuddin, M.Sc Member of the Sharia Supervisory Board Present
* Effective after obtaining approval from the Financial Services Authority for the fit and proper test.
Resolutions and Realization of The 2022 Annual GMS
First Agenda
Approval of the Annual Report and Supervisory Duties Report of the Board of Commissioners as well as Ratification of the Company’s Financial Report
for the financial year ended December 31, 2022, including granting full release and discharge of responsibility (volledig acquit et de charge) to all
members of the Company’s Board of Directors and Board of Commissioners pertaining to the management and supervision of the Company that had
been carried out during the f inancial year ended December 31, 2022, as long as these activities are reflected in the Annual Report.
Voting Results
Agree: 43,674,736,431 votes or 99.7457892% of all shares with voting rights present at the Meeting
Abstain: 56,022,255 votes or 0.1279455% of all shares with voting rights present at the Meeting
Disagree: 55,286,609 votes or 0.1262654% of all shares with voting rights present at the Meeting
There is 1 opinion from the Shareholder.
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304 2024 Annual Report
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Decision
1. Approved the Company’s Annual Report, including the Board of Commissioners’ Supervisory Duties Report for the financial year ended
December 31, 2022, and ratified the Company’s Financial Report for the financial year ended December 31, 2022, which had been audited by the
Tanudiredja, Wibisana, Rintis & Rekan Public Accounting Firm (a member firm of the PwC global network), according to Report No. 00026/2.1025/
AU.1/07/0222-2/1/I/2023 dated January 30, 2023 with a qualified opinion in all material respects.
2. With the approval of the Company’s Annual Report, including the Supervisory Duties Report of the Company’s Board of Commissioners for the
financial year ended December 31, 2022 and the ratification of the Company’s Financial Report for the financial year ended December 31, 2022,
the GMS provided full release and discharge of responsibility (volledig acquit et de charge) to all members of the Board of Directors for their
management actions of the Company and the Board of Commissioners for their supervisory actions of the Company which had been carried out
during the financial year ended December 31, 2022, as long as these actions do not constitute criminal acts and have been reflected in the reports..
Follow-up: Realized
Second Agenda
Approval of the use of the Company’s net profit for the f inancial year ended December 31, 2022.
Voting Results:
Agree: 43,730,252,213 votes or 99.8725779% of all shares with voting rights present at the Meeting
Abstain: 55,759,725 votes or 0.1273459% of all shares with voting rights present at the Meeting
Disagree: 33,357 votes or 0.0000762% of all shares with voting rights present at the Meeting
There is 1 opinion from the Shareholder.
Decision
1. Approved and determined the use of the Company’s net profit for the 2022 financial year to the amount of Rp4,260,181,677,875,- (four trillion two
hundred sixty billion one hundred eighty one million six hundred seventy seven thousand eight hundred seventy five Rupiah), as follows:
a. 20.0% of the Company’s Net Profit or Rp852,036,335,575,- (eight hundred fifty-two billion thirty-six million three hundred thirty-five thousand
five hundred and seventy-five Rupiah) was set aside as the Company’s mandatory reserves.
b. 10.0% of the Company’s Net Profit or at least Rp426,018,167,788,- (four hundred twenty-six billion eighteen million one hundred sixty-seven
thousand seven hundred and eighty-eight Rupiah) was set aside for Dividends.
c. A total of 70.0% of the Company’s Net Profit or Rp2,982,127,174,512,- (two trillion nine hundred eighty two billion one hundred twenty seven
million one hundred seventy four thousand five hundred and twelve Rupiah) was posted as the Company’s retained earnings.
2. Delegated authority and power to the Board of Directors to regulate the above procedures for allocating the Company’s net profit in accordance
with applicable laws and regulations.
Follow-up: Realized
Third Agenda
Approval of the appointment of a Public Accounting Firm and Public Accountant to audit the Company’s Financial Statements for the f inancial year
ended December 31, 2023 and the determination of fees/ honorarium.
Voting Results
Agree: 43,730,285,561 votes or 99.8726541% of all shares with voting rights present at the Meeting
Abstain: 55,759,725 votes or 0.1273459% of all shares with voting rights present at the Meeting
Disagree: 9 votes or 0.0000000% of all shares with voting rights present at the Meeting
There are no questions or opinions from Shareholders.
Decision
1. Appointed the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Partners (a member firm of the PwC global network) and Public Accountant
M. Jusuf Wibisana, to audit the Company’s Financial Report for the financial year ended December 31, 2023.
2. Delegated authority and power to the Board of Commissioners to determine the honorarium and other requirements for the Public Accounting
Firm and Public Accountants, as well as appoint a replacement Public Accounting Firm and/or Public Accountant in the case of the Tanudiredja,
Wibisana, Rintis & Rekan (a member f irm of the PwC global network) Public Accounting Firm and/or Public Accountant M. Jusuf Wibisana, for
whatever reason fail to complete the audit process of the Company’s Financial Statements for the financial year ended 31 December 2023. If there
is a change in Public Accounting Firm and/or Public Accountant, the Board of Commissioners shall provide a report to Shareholders.
Follow-up: Realized
Fourth Agenda
Determination of tantiem for members of the Company’s Boards of Directors and Commissioners and bonuses for members of the Company’s
Sharia Supervisory Board for the financial year ended December 31, 2022, and determination of salaries for members of the Board of Directors and
honorarium for members of the Board of Commissioners and Sharia Supervisory Board, including provision of facilities and benefits and/or other
allowances for the 2023 financial year
Voting Results
Agree: 43,337,078,325 votes or 98.9746346% of all shares with voting rights present at the Meeting
Abstain: 55,765,961 votes or 0.1273601% of all shares with voting rights present at the Meeting
Disagree: 393,201,009 votes or 0.8980053% of all shares with voting rights present at the Meeting
There are no questions or opinions from Shareholders.
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Decision
Delegated authority and power to the Board of Commissioners after approval from the largest number of Series B Controlling Shareholders and being
known by other Controlling Shareholders to determine:
1. Bonuses for the performance of members of the Board of Directors and Board of Commissioners, as well as bonuses for the performance of
members of the Sharia Supervisory Board for the financial year ended December 31, 2022.
2. Salaries for members of the Board of Directors and honorarium for the Board of Commissioners and provision of facilities, benefits and/ or other
allowances for the 2023 financial year.
3. Honorarium and/or allowances for members of the Sharia Supervisory Board for the 2023 financial year..
Follow-up: Realized
Fifth Agenda
Report on the Realization of the Use of Funds from Additional Capital by Providing Pre-emptive Rights I (“PMHMETD I”) in 2022.
This agenda item constitutes a report. Therefore, the Company did not vote to make decisions at the Meeting.
There are no questions or opinions from Shareholders.
Decision
This agenda item constitutes a report. Therefore, the Company did not vote to make decisions at the Meeting.
Sixth Agenda
Approval of the Company’s Recovery Plan.
Voting Results
Agree: 43,730,251,914 votes or 99.8725773% of all shares with voting rights present at the Meeting
Abstain: 55,759,725 votes or 0.1273459% of all shares with voting rights present at the Meeting
Disagree: 33,656 votes or 0.0000769% of all shares with voting rights present at the Meeting
There are no questions or opinions from Shareholders.
Decision
Approved the Company’s Recovery Plan in order to comply with the provisions of POJK No. 14/POJK.03/2017 concerning Recovery Plan for Systemic
Banks.
Follow-up: Realized
Seventh Agenda
Approval of Changes in Company Management.
Voting Results
Agree: 42,235,569,738 votes or 96.4589733% of all shares with voting rights present at the Meeting
Abstain: 58,265,601 votes or 0.1330689% of all shares with voting rights present at the Meeting
Disagree: 1,492,209,956 votes or 3.4079578% of all shares with voting rights present at the Meeting
There are no questions or opinions from Shareholders.
Decision
1. Dismissed with honor:
a. Sdr. Achmad Syafii as Director of Information Technology;
b. Sdri. Tiwul Widyastuti as Director of Risk Management;
c. Sdr. Nizar Ali as Commissioner;
effective on the closing date of the 2022 Annual GMS with thanks for the contribution of energy & thoughts given while serving as a member of
the Board of Directors and Board of Commissioners of the Company.
2. Transfer of assignment of Adiwarman Azwar Karim from previously President Commissioner and Independent Commissioner, who was appointed
based on the decision of the Extraordinary GMS in 2021, to Vice President Commissioner and Independent Commissioner with a term of office
continuing the remaining term of office in accordance with the decision of the relevant GMS for appointment.
3. Appointed:
1. Sdr. Saladin D. Effendi as Director of Information Technology;
2. Sdr. Grandhis as Director of Risk Management;
3. Sdr. Muliaman D. Hadad as the Main Commissioner and Independent Commissioner;
4. Sdr. Abu Rokhmad as Commissioner;
Effective on the closing date of the Annual GMS for the 2022 Financial Year and will end at the closing of the third Annual GMS since his appointment,
which will be held in 2026, but without reducing the right of the GMS to dismiss him at any time in accordance with the Company’s Articles of
Association. The appointment above is effective upon obtaining approval from the Financial Services Authority for the fit and proper test..
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306 2024 Annual Report
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4. Delegated authority and power to the Company’s Directors to follow up on Meeting decisions regarding reporting to regulators and other related
agencies. Effective the closing date of the Annual GMS for the 2022 financial year, the composition of the Company’s management is follows:
BOARD OF COMMISSIONERS
President Commissioner concurrently Independent Commissioner : Muliaman D. Hadad*
Deputy President Commissioner concurrently Independent : Adiwarman Azwar Karim
Commissioner
Commissioner : Suyanto
Commissioner : Masduki Baidlow
Commissioner : Imam Budi Sarjito
Commissioner : Sutanto
Independent Commissioner : M. Arief Rosyid Hasan
Independent Commissioner : Komaruddin Hidayat
Independent Commissioner : Mohamad Nasir
Commissioner : Abu Rokhmad*
BOARD OF DIRECTORS
President Director : Hery Gunardi
Deputy President Director : Bob Tyasika Ananta
Director of Retail Banking : Ngatari
Director of Finance & Strategy : Ade Cahyo Nugroho
Director of Sales & Distribution : Anton Sukarna
Director of Compliance & Human Capital : Tribuana Tunggadew
Director of Wholesale Transaction Banking : Zaidan Novar
Director of Treasury & International Banking : Moh. Adib
Director of Information Technology : Saladin D. Effendi*
Director of Risk Management : Grandhis Helmi Harumansyah*
*The appointment is effective upon obtaining approval from the Financial Services Authority for the fit and proper test.
Follow-up: Realized
GMS Resolution in The Fiscal Year And 1 (One) Year Before The Fiscal Year Realized Into The Fiscal Year
All resolutions of the 2023 GMS had been realized in 2024 and the 2022 GMS had been realized in 2023. Therefore, there were no
resolutions of the 2023 GMS and 2022 GMS that had not been realized in 2024.
Board of Directors
The Board of Directors is tasked with carrying out all actions related to the management of the Company within the limitations as
regulated in laws and regulations, the articles of association, and/or decisions of the General Meeting of Shareholders. The execution
of these tasks is accountable to the GMS.
Duties and Responsibilities of The Board of Directors
The Board of Directors is tasked with carrying out all actions related to the management of Bank Syariah Indonesia for the benefit
of the Bank and in accordance with the purposes and objectives of BSI include leading and managing the Bank including leading the
management team in the process of preparing and evaluating the Bank’s strategy at least annually. In carrying out its duties, the Board
of Directors continues to observe and comply with the provisions and represents BSI, both in and out of court, on all matters and events,
within the limitations as regulated in laws and regulations, the Articles of Association, and/or decisions of the RUPS.
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Directors' Field of Duties
The division of duties of the Board of Directors was as follows.
Table of Directors' Duties
Name Position Assigned Task
Hery Gunardi President Director Supervise all Board of Directors, ESG Group and Operation Group
Bob Tyasika Ananta Deputy President Director Supervise all Board of Directors, ESG Group and Operation Group
Ngatari* Director of Retail Banking Supervising all Groups in charge of Retail Banking, namely
Institutional Banking, Alternative Channel & Government Project,
Harry Gusti Utama** Director of Retail Banking SME Business, Micro Business, Islamic Ecosystem Solution, and EBO.
Supervise SEVP Human Capital, Compliance & AML-CTF Group,
Tribuana Tunggadewi Director of Compliance & Human Capital Legal Group, Corporate Secretary & Communication Group and
Data Protection Group.
Supervise SEVP Consumer Product Solution, Distribution Strategy
Group, Retail Deposit Solution Group, Transaction Banking Retail
Anton Sukarna Director of Sales & Distribution
Group, Wealth Management Group, Regional Office Group and
SORH Distribution & Consumer Group.
Supervise SEVP Corporate Strategy, Strategic Planning &
Performance Management Group, Corporate Finance &
Ade Cahyo Nugroho Director of Finance & Strategy
Accounting Group, Procurement & Fixed Asset Group, and SORH
Corporate Center.
Supervising all Groups in charge of Wholesale Transaction Banking,
Zaidan Novari Director of Wholesale Transaction Banking namely Corporate Business 1, 2 and 3 as well as Commercial
Business 1, 2 and 3.
Director of Treasury & International
Moh. Adib* Supervising all Groups in charge of Treasury & International
Banking
Banking, namely Treasury & Global Market, International &
Director of Treasury & International Financial Institution, Office of Chief Economist
Ari Rizaldi**
Banking
Saladin Dharmanugraha Effendi Director of Information Technology Supervising SEVP Information Technology and Digital Banking
Grandhis Helmi Harumansyah Director of Risk Management Supervising SEVP Wholesale Risk and Retail & Consumer Risk
*Stop serving since dated May 17, 2024.
**Starting to serve since dated May 17, 2024.
Rights and Authorities of The Board of Directors restructuring and/or debt settlement, and other actions in the
context of the Company’s profit-sharing, with an obligation
The Board of Directors has rights and authorities including: to report to the Board of Commissioners, the provisions and
1. Establishing policies deemed appropriate in the management reporting procedures of which are determined by the Board
of the Company. of Commissioners.
2. Regulating provisions regarding the Company’s employees 8. Undertaking all other actions and activities regarding the
including determining wages, pensions or old-age benefits, management or ownership of the Company’s assets, binding
and other income for the Company’s employees based on the Company with other parties and/or other parties with
applicable laws and regulations. the Company, and representing the Company in and out of
3. Appointing and dismissing the Company’s employees based court on all matters and events, with limitations as regulated
on the Company’s labor regulations and applicable laws and in laws and regulations, Articles of Association, and/or
regulations. decisions of the General Meeting of Shareholders.
4. Regulating the delegation of authority of the Board of
Directors to represent the Company in and out of court Board of Director’s Term of Office
to one or several Directors specifically appointed for that
purpose or to one or several Company employees, either 1. Directors are appointed by the General Meeting of Shareholders
individually or jointly, or to another entity. (GMS) for a period starting from the closing of the GMS that
5. Appointing and dismissing the Head of the Internal Audit appoints them or as otherwise determined by the GMS, and
Unit with the approval of the Board of Commissioners. ending at the closing of the third Annual General Meeting of
6. Writing off non-performing loans in accordance with the Shareholders (GMS) after their appointment. However, this
provisions stipulated in this Articles of Association and does not diminish the right of the RUPS to terminate a Director
subsequently reporting them. before the end of their term by stating the reasons. Such
7. Not collecting principal, margin, ujrah, and other profit- termination takes effect from the closing of the GMS, unless
sharing beyond the principal amount done in the context of otherwise determined by the GMS.
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308 2024 Annual Report
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2. The appointment of Directors will be effective after obtaining 1. Authority to Act
approval from the OJK or upon fulfillment of the requirements 2. Organization and Division of Tasks
stipulated in the OJK approval letter related to the Fit and 3. General Policies
Proper Test, and other relevant authorities (if any), and has been 4. Ethics and Working Hours
approved by the Shareholders through the GMS. 5. Meeting Regulations
3. Directors whose terms have expired may be reappointed for a 6. Committees
maximum of 2 (two) consecutive terms, or a maximum of 6 (six) 7. Senior Executive Vice President
years since their appointment, subject to applicable regulations. 8. Correspondence
9. Miscellaneous
Criteria for The Board of Directors 10. Amendments
11. Conclusion
Parties eligible as members of the Board of Directors are
individuals who are domiciled in Indonesia and meet the Dual Position Policy of The Board of Directors
following criteria at the time of appointment and while in office:
1. Shall have good morals, intention, and integrity Members of the Board of Directors are prohibited from holding
2. Shall be able to take legal actions other positions as stated below:
3. Within 5 (five) years prior to appointment and while in office: 1. As a member of the board of directors, member of the
a. Has never been declared bankrupt; board of commissioners, member of the sharia supervisory
b. Has never been a member of the Board of Directors and/ board, or executive officer at a bank, company, and/or other
or a member of the Board of Commissioners convicted institution;
guilty of causing a company to be declared bankrupt; 2. In the field of functional duties at a bank financial institution
c. Has never been convicted of committing a criminal act and/or non-bank financial institution domiciled in or outside
that is detrimental to state finances and/or related to the country;
the financial sector; And 3. In other positions that may give rise to a conflict of interest
d. Has never been a member of the Board of Directors and/ in carrying out duties as a member of the Board of Directors;
or the Board of Commissioners that while in office:: and/or
• Failed to hold an annual GMS 4. In other positions in accordance with the provisions of laws
• Had their accountability as a member of the and regulations
Board of Directors and/or member of the Board
of Commissioners not accepted by the GMS or Each member of the Board of Directors must not violate the
failed to provide accountability as a member of the provisions on concurrent positions. All Directors do not hold
Board of Directors and/or member of the Board of concurrent positions either in other companies or other institutions.
Commissioners to the GMS; And
• Caused a company that obtained a permit, approval Management of Conflicts of Interest
or registration from the OJK to fail to meet its
obligation to submit an annual report and/or If something happens where the Bank's interests conflict with the
financial report to the OJK. personal interests of one of the members of the Board of Directors,
4. Shall not assume any other position made regulatory then the Bank will be represented by another member of the Board
impermissible to them as Member of the Board of Directors of Directors who does not have a conflict of interest and in the case
expect by signing a statement of willingness to resign from where the Bank has interests that conflict with the interests of all
that other position once elected as a Member of the Board members of the Board of Directors, then in this case the Bank will be
of Directors; represented by the Board of Commissioners or a person appointed
5. Shall have a commitment to comply with regulatory by the Board of Commissioners. In the event that there are no
provisions; And members of the Board of Commissioners, the GMS will appoint one
6. Shall have knowledge and/or expertise in the field required or more to represent the Bank in carrying out these duties.
by the Company
Board of Directors Meeting
Board of Directors’ Working Procedures (Charter)
Meeting Policy
In carrying out its duties, the Board of Directors of Bank Syariah
Indonesia adheres to the Board of Directors Charter ratified The Board of Directors has a meeting policy that has been
based on the Board of Directors Decision Letter No. 01/006- regulated in the Board of Directors' Rules of Procedure. The
KEP/DIR dated February 1, 2021 concerning the Board of Board of Directors' meeting policy is as follows:
Directors Charter of PT Bank Syariah Indonesia Tbk. The 1. The Board of Directors’ Meeting may be held at any time if:
contents of the Board of Directors Charter include the following: a. It is deemed necessary by one or more members of the
Board of Directors; or
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b. Upon written request from one or more members of the the parties, must state the interest in the Board of Directors’
Board of Commissioners. Meeting and is not entitled to participate in voting on matters
2. The Board of Directors must hold regular Board of Directors relating to the transaction or contract, unless the Board of
meetings at least 1 (one) time every month and the Board Directors’ Meeting determines otherwise.
of Directors must hold regular Board of Directors meetings 15. Decision-making at the Board of Directors Meeting is based
with the Board of Commissioners at least 1 (one) time every on deliberation and consensus.
3 (three) months. 16. In case any decision is not reached by deliberation and
3. The Board of Directors’ Meeting as referred to in point (2) of consensus, the decision is made based on the majority vote,
this Article may be held, is valid, and has the right to make such as the approval of more than 1/2 (one half) of the
binding resolutions if attended by more than 1/2 (one half) members of the Board of Directors present.
of the total members of the Board of Directors present or 17. Dissenting opinions that occur in decisions of the Board of
represented at the meeting. Directors’ Meeting must be clearly stated in the minutes of
4. The presence of members of the Board of Directors at the Board of Directors’ Meeting along with the reasons for
meetings must be disclosed in the Company's annual report. the dissenting opinions.
5. The Board of Directors must schedule a meeting for the 18. The results of the meeting are stated in the minutes of the
following year before the end of the fiscal year. meeting, signed by all members of the Board of Directors
6. At scheduled meetings, meeting materials are submitted to present, and submitted to all members of the Board of Directors.
participants no later than 5 (five) calendar days before the 19. The results of the meeting are stated in the minutes of the
meeting is held. meeting, signed by the members of the Board of Directors
7. In case a meeting is held outside the scheduled time, and members of the Board of Commissioners present, and
the meeting materials will be submitted to the meeting submitted to all members of the Board of Directors and
participants no later than before the meeting is held. members of the Board of Commissioners.
8. The summons for the Board of Directors’ Meeting shall be 20. In case there are members of the Board of Directors and/
made by a member of the Board of Directors, who is entitled or members of the Board of Commissioners who do not
to represent the Board of Directors. The summons for the sign the results of the meeting, the said person must state
Board of Directors’ Meeting must be delivered by any means in the reasons in writing in a separate letter attached to the
written form to each member of the Board of Directors no later minutes of the Meeting.
than 5 (five) calendar days before the Meeting is held, excluding 21. Minutes of the Board of Directors’ Meeting must be
the date of the Summons and the date of the Meeting, or documented by the Company.
within a shorter time if in urgent circumstances. If all members 22. Minutes of the Board of Directors’ Meeting are valid
of the Board of Directors are present or represented, the prior evidence of the Decisions taken in the relevant Board of
Summons is not required and the Board of Directors’ Meeting Directors’ Meeting, both for the members of the Board of
shall be entitled to make valid and binding resolutions. Directors and for third parties. Blank votes (abstain) are
9. The summons must include the agenda, date, time, and deemed to approve the proposal submitted in the meeting.
venue of the meeting. 23. Invalid votes are deemed to not exist and are not counted in
10. Board of Directors meetings are held at the Company's determining the number of votes cast in the meeting.
domicile or at the place of business activities, at the domicile 24. The Board of Directors may also make valid and binding
of the Stock Exchange, at the place where the Company's decisions without holding a Board of Directors’ Meeting,
shares are listed, or at another place within the territory of provided that all members of the Board of Directors have
the Republic of Indonesia. been notified in writing of the said proposals and members.
11. The Board of Directors Meeting is chaired by the President 25. The Board of Directors gives approval regarding the proposal
Director. In case the President Director is absent or submitted in writing and signs the approval.
prevented from attending the Board of Directors Meeting 26. Resolutions taken in this manner have the same legal standing
for any reason, which does not need to be proven to a third as resolutions taken legally in a Board of Directors’ Meeting.
party, one of the members of the Board of Directors, who is 27. Board of Directors’ Meetings may also be conducted via
present and selected at the Board of Directors Meeting, may teleconference, video conference, or other electronic media
chair the Board of Directors’ Meeting. that allows all Board of Directors’ Meeting participants to see
12. A member of the Board of Directors may be represented at a and/or hear each other directly and participate in the Board of
Board of Directors’ Meeting only by another member of the Directors’ Meeting, with the provision that the minutes of the
Board of Directors based on a power of attorney. Meeting using a conference telephone or similar communication
13. Each member of the Board of Directors present is entitled equipment will be made in writing and circulated among all
to cast 1 (one) vote and an additional 1 (one) vote for each members of the Board of Directors’ Meeting participating in
other member of the Board of Directors represented by him/ the meeting, to be signed. Decisions taken in this manner have
her based on a power of attorney. the same force as decisions taken legally in a Board of Directors’
14. Each member of the Board of Directors who personally in any Meeting. Provisions regarding Board of Directors’ Meetings that
way, either directly or indirectly, has an interest in a transaction, have not been regulated in these articles of association refer to
contract or proposed contract, in which the Company is one of the OJK Regulation and other applicable provisions and laws
and regulations
PT Bank Syariah Indonesia Tbk
310 2024 Annual Report
Page 313
The Board of Directors’ Meeting Plan
The Board of Directors’ Meeting plan in 2024 was as follows
Month Agenda Month Agenda
• Performance Report Update December 2023 • Performance Report Update June 2024
January July
• Business Strategy • Business Strategy
• Performance Report Update January 2024 • Performance Report Update July 2024
February August
• Business Strategy • Business Strategy
• Performance Report Update February 2024 • Performance Report Update August 2024
March September
• Business Strategy • Business Strategy
• Performance Report Update March 2024 • Performance Report Update September 2024
April October
• Business Strategy • Business Strategy
• Performance Report Update April 2024 • Performance Report Update October 2024
May November
• Business Strategy • Business Strategy
• Performance Report Update May 2024 • Performance Report Update November 2024
June December
• Business Strategy • Business Strategy
Agenda, Date, and Participants of The Board of Directors’ Meeting
During 2024, agenda, date, and participant of the Board of Directors’ Meeting were as follows.
Table of the Board of Directors’ Meeting
No Date Meeting Agenda Meeting participants Attendance
1. January 9, • Loss Branch Update Hery Gunardi Present
2024 • BEWIZE Update
Bob Tyasika Ananta Present
• Low Cost Fund Strategy (Giro Savings)
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
2. January 16, • Update Revision of Loss Branch Hery Gunardi Present
2024 • Update Performance Report December
Bob Tyasika Ananta Present
2023
Ngatari Present
Tribuana Tunggadewi Not present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Not present
3. January 23, • Update on Digital & Transaction Banking Hery Gunardi Present
2024 Workshop Results
Bob Tyasika Ananta Present
• BEWIZE Marketing Update
Ngatari Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
311
Page 314
CORPORATE
GOVERNANCE
No Date Meeting Agenda Meeting participants Attendance
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
4. January 31, Retirement Appreciation Update, Inauguration Hery Gunardi Present
2024 of BSI Alumni Association and BSI Excellence
Bob Tyasika Ananta Present
Award (BEA)
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Moh. Adib Not present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
5. February 13, Presentation of Proposed Time and Agenda Hery Gunardi Present
2024 of Annual GMS for the 2023 Fiscal Year and
Bob Tyasika Ananta Present
Proposed Threshold - Limit of Authority of
Directors Requiring Approval of Board of Ngatari Present
Commissioners, Majority PSP and GMS at PT
Tribuana Tunggadewi Present
Bank Syariah Indonesia Tbk
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
6. February 20, • Regulatory Issues Strategic Initiatives Hery Gunardi Present
2024 • Proposal of the 2024 ATM and CRM
Bob Tyasika Ananta Present
Procurement
• Performance Report in January 2024 Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
7. March 6, 2024 • Update on BSI & Mandiri H2H ATM Hery Gunardi Present
Synergy Cooperation
Bob Tyasika Ananta Not present
• Update on Safari Ramadhan 1445 H
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
PT Bank Syariah Indonesia Tbk
312 2024 Annual Report
Page 315
No Date Meeting Agenda Meeting participants Attendance
8. March 14, Performance Report in February 2024 Hery Gunardi Present
2024
Bob Tyasika Ananta Present
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
9. March 19, • March 2024 Projection Hery Gunardi Present
2024 • Fee Based Income Update
Bob Tyasika Ananta Present
• SME and Micro Update
• SLIK Update Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
10. March 24, • IT Incident Management 3/23/2024 Hery Gunardi Present
2024 • Anticipating a spike in transactions ahead
Bob Tyasika Ananta Present
of Eid and Tax Payments on March 31,
2024 Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
11. March 26, 2024 Operational Risk at KCP Rantau Prapat Hery Gunardi Present
Bob Tyasika Ananta Present
Ngatari Present
Tribuana Tunggadewi Not present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Not present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
12. April 3, 2024 • BSI University Update Hery Gunardi Present
• Sirius Project Progress Update
Bob Tyasika Ananta Not present
Ngatari Not present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
313
Page 316
CORPORATE
GOVERNANCE
No Date Meeting Agenda Meeting participants Attendance
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
13. April 23, 2024 Performance Report in March 2024 Hery Gunardi Not present
Bob Tyasika Ananta Present
Ngatari Present
Tribuana Tunggadewi Not present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
14 April 26, 2024 Request for Approval of Proposed Resolution Hery Gunardi Present
of the 2023 Annual GMS
Bob Tyasika Ananta Present
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
15. May 2, 2024 BSI Corporate Plan Update Hery Gunardi Present
Bob Tyasika Ananta Present
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
16. May 7, 2024 TPF Development Strategy for Institutions Hery Gunardi Present
Bob Tyasika Ananta Not present
Ngatari Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
17. May 14, 2024 • Performance Report in April 2024 Hery Gunardi Present
• Review on Branch Service & E-Channel
Bob Tyasika Ananta Not present
Ngatari Not present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
PT Bank Syariah Indonesia Tbk
314 2024 Annual Report
Page 317
No Date Meeting Agenda Meeting participants Attendance
Zaidan Novari Present
Moh. Adib Present
Saladin Dharmanugraha Effendi Not present
Grandhis Helmi Harumansyah Present
18 May 21, 2024 • BSI RKAP & RBB Review 2024-2026 Hery Gunardi Present
• 5-Year Capital Strategy
Bob Tyasika Ananta Not present
• Product Profitability & CM per Directorate
Tribuana Tunggadewi Not present
Anton Sukarna Not present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
19. May 28, 2024 • Update on the Revision of BSI RBB 2024- Hery Gunardi Present
2026
Bob Tyasika Ananta Present
• Update on Fee Based Income
• Proposed Authority to Decide on Final Tribuana Tunggadewi Present
Price & Issuance Size Sustainability of BSI
Anton Sukarna Present
Sukuk
• Request for Advancement & Charge of Ade Cahyo Nugroho Present
Operational Risk Incidents Related to Illegal
Zaidan Novari Not present
Transactions Through BSI Net Banking and
BSI Cash Management System (CMS) Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
20 June 3, 2024 Approval on Organizational Structure Hery Gunardi Present
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
21. June 4, 2024 • Approval on Alternate Director and Hery Gunardi Present
Director of Supervisory
Bob Tyasika Ananta Present
• Update on IT Cash Management System
(CMS) Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Not present
Harry Gusti Utama Present
Ari Rizaldi Present
22. June 7, 2024 Agenda HC Hery Gunardi Present
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
315
Page 318
CORPORATE
GOVERNANCE
No Date Meeting Agenda Meeting participants Attendance
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
23. June 11, 2024 • Performance Report in May 2024 Hery Gunardi Present
• Treasury Directorate Work Plan Update
Bob Tyasika Ananta Present
• Retail Directorate Work Plan Update
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Not present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
24. June 19, 2024 • Human Capital Work Plan Update Hery Gunardi Present
• Operation Work Plan Update
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Not present
Saladin Dharmanugraha Effendi Not present
Grandhis Helmi Harumansyah Not present
Harry Gusti Utama Present
Ari Rizaldi Present
25. June 26, 2024 Level Up Strategy of Pawning Growth Hery Gunardi Present
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Not present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Not present
Ari Rizaldi Not present
26. July 9, 2024 • Performance Report in June 2024 Hery Gunardi Present
• IT Governance Update
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Not present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
PT Bank Syariah Indonesia Tbk
316 2024 Annual Report
Page 319
No Date Meeting Agenda Meeting participants Attendance
27. July 22, 2024 Bank’s Soundness Level (TKB) dan Risk Hery Gunardi Present
Monitoring Report Update
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
28. July 30, 2024 • IT Project Update Hery Gunardi Present
• TIRO Case Approval for KCP Banjarmasin
Bob Tyasika Ananta Not present
Hasan Basri
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
29. August 13, • Strategic Partnership Bancassurance Hery Gunardi Present
2024 (Bosporus) Approval
Bob Tyasika Ananta Present
• Performance Report in July 2024
• BSI Expo Implementation Results Report Tribuana Tunggadewi Present
Anton Sukarna Not present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
30 August 15, BSI Bankwide Organizational Structure Hery Gunardi Present
2024
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
31. August 22, • IT Maturity Update Hery Gunardi Present
2024 • Case Fraud & Action Plan Update
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
317
Page 320
CORPORATE
GOVERNANCE
No Date Meeting Agenda Meeting participants Attendance
Harry Gusti Utama Present
Ari Rizaldi Present
32. September 3, • Current Account Improving Strategy Hery Gunardi Present
2024 • Case Fraud & Action Plan Update
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
33. September 18, • Financial Performance in August 2024 & Hery Gunardi Present
2024 Financial Projection in December 2024
Bob Tyasika Ananta Present
Update
• Proposed General Policy of the Board of Tribuana Tunggadewi Present
Directors for the 2025 RKAP
Anton Sukarna Present
• New Cash Management System (NCMS)
Update Ade Cahyo Nugroho Present
• Update BSI Net Banking, Deploy EDC and
Zaidan Novari Present
ATM Update
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
34. September 24, • Request for Settlement of KLH Debt for Hery Gunardi Present
2024 Nature Swap Program (BPDLH Kemenkeu)
Bob Tyasika Ananta Present
• Update on Consumer Financing Quality
• Proposal and Progress of BSI Tower Tribuana Tunggadewi Present
Development
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
35. October 7, 2024 • CGPI Reporting Update 2023 Hery Gunardi Present
• Proposal to Eliminate Legacy Overdraft
Bob Tyasika Ananta Present
Accounts
• Follow-up on Organizational Structure Tribuana Tunggadewi Present
Changes
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Not present
Saladin Dharmanugraha Effendi Not present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Not present
Ari Rizaldi Present
36 October 15, • Performance Report in September 2024 Hery Gunardi Present
2024 • Bankwide Collectibility Update for
Bob Tyasika Ananta Present
Financing Segments
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Not present
PT Bank Syariah Indonesia Tbk
318 2024 Annual Report
Page 321
No Date Meeting Agenda Meeting participants Attendance
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
37. October 22, • RKAP, RBB & RAKB Update Hery Gunardi Present
2024 • SME & Micro Banking Update
Bob Tyasika Ananta Present
• Treasury & Global Market Update
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
38. November 5, • Update Data Analytics Hery Gunardi Present
2024 • SME & Micro Banking Update
Bob Tyasika Ananta Present
• Fee Based Income (FBI) Update
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Not present
39 November 12, • Strategic Initiatives to Strengthen the Hery Gunardi Present
2024 Implementation of Sharia Risk Management
Bob Tyasika Ananta Present
and Governance
• Update on Performance Report in October Tribuana Tunggadewi Present
2024
Anton Sukarna Not present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
40. November 19, • Update on Personal Data Protection (PDP) Hery Gunardi Present
2024 • Update on Bulion Bank
Bob Tyasika Ananta Present
Tribuana Tunggadewi Not present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
41. November 26, • Update Data Analytic Hery Gunardi Present
2024 • Current Update Card Business Group
Bob Tyasika Ananta Present
Tribuana Tunggadewi Present
Anton Sukarna Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
319
Page 322
CORPORATE
GOVERNANCE
No Date Meeting Agenda Meeting participants Attendance
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Not present
Harry Gusti Utama Not present
Ari Rizaldi Present
42. December 2, • Macro Economy Update and Direction of Hery Gunardi Present
2024 Prabowo-Gibran Government Policy
Bob Tyasika Ananta Present
• Business Achievement Forecast 31 Dec
2024 Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Not present
Harry Gusti Utama Present
Ari Rizaldi Present
43. December 13, • Wholesale Transaction Banking Hery Gunardi Present
2024 Implementation in Regions and New Cash
Bob Tyasika Ananta Not present
Management System (NCMS) Business
Progress Tribuana Tunggadewi Present
• Consumer Business Update
Anton Sukarna Not present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Not present
Ari Rizaldi Present
44. December 17, • Custody Business Update Hery Gunardi Present
2024 • Dual CIF Action Plan and Data Cleansing
Bob Tyasika Ananta Present
Update
• IT and Operational System Preparation Tribuana Tunggadewi Present
Update Ahead of New Year Holiday
Anton Sukarna Present
Ade Cahyo Nugroho Not present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
45 December 31, Projection of Target Achievement by December Hery Gunardi Not present
2024 31, 2024: Report of Director of Business,
Bob Tyasika Ananta Present
Finance, Risk and Operation
Tribuana Tunggadewi Present
Anton Sukarna Present
Ade Cahyo Nugroho Present
Zaidan Novari Present
Saladin Dharmanugraha Effendi Present
Grandhis Helmi Harumansyah Present
Harry Gusti Utama Present
Ari Rizaldi Present
The agenda and participants of the joint meeting of the Board of Commissioners and the Board of Directors have been presented in the
Board of Commissioners’ Meeting section of the Corporate Governance Chapter in this Annual Report.
PT Bank Syariah Indonesia Tbk
320 2024 Annual Report
Page 323
Frequency and Attendance of Board of Directors Meetings
Table of Frequency and Attendance of Board of Directors Meetings
Joint Meeting of the Board of Directors
Board of Directors Meeting GMS
and the Board of Commissioners
Name Position Number and Percentage of Attendance Number and Percentage of Attendance Number and Percentage of Attendance
Number of Number of Number of Number of Number of Number of
Percentage Percentage Percentage
Meetings Attendance Meetings Attendance Meetings Attendance
President
Hery Gunardi 40 39 97,5 % 11 9 81,9% 1 1 100%
Director
Deputy
Bob Tyasika
President 40 34 85 % 11 10 90,9% 1 1 100%
Ananta
Director
Director of
Ngatari* 17 15 88,2 % 4 2 50% 1 1 100%
Retail Banking
Harry Gusti Director of
23 21 91,3 % 8 8 100% - - -
Utama** Retail Banking
Director of
Tribuana
Compliance & 40 35 87,5 % 11 7 63,6% 1 1 100%
Tunggadewi
Human Capital
Director
Anton Sukarna of Sales & 40 37 92,5 % 12 12 100% 1 1 100%
Distribution
Director of
Ade Cahyo
Finance & 40 33 82,5 % 12 10 83,3% 1 1 100%
Nugroho
Strategy
Director of
Wholesale
Zaidan Novari 40 33 82, 5 % 12 9 75% 1 1 100%
Transaction
Banking
Director of
Treasury &
Moh. Adib* 17 15 88,2 % 4 4 100% 1 1 100%
International
Banking
Director of
Treasury &
Ari Rizaldi** 23 21 91,3 % 8 6 75% - - -
International
Banking
Saladin Director of
Dharmanugraha Information 40 37 92,5 % 12 12 100% 1 1 100%
Effendi Technology
Grandhis Helmi Director of Risk
40 37 92,5 % 8 8 66,7% 1 1 100%
Harumansyah Management
*Stop serving since dated May 17, 2024. **Starting to serve since dated May 17, 2024.
Competency Training and/or Improvement of Member of The Board Of Directors
The policy related to improving the competence of the Board of Directors is regulated in the Human Capital Standard Operating Procedure
which aims to ensure that each member of the Board of Directors has adequate knowledge and skills in carrying out their duties and
responsibilities. The competence development program includes training, workshops, and other activities designed to improve competence in
accordance with the latest developments in the Bank's industry and business. Each member of the Board of Directors is required to participate
in the competence development program periodically to ensure that they continue to have relevant understanding and can make the right
decisions. The Board of Directors' participation in improving competence during 2024 is as follows
Name Position Training Name Date/Place Organizer
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
2024 10, 2024 University
Ministry of SOEs Workshop: Strategic
Approach to Risk Management towards Bali/Friday, January 19, 2024 BUMN Ministry Indonesia
Hery Gunardi President director
SOE's Business Sustainability
Digital & Transaction Strategic Direction
Batam/Saturday, January 20, Bank Syariah Indonesia
Workshop in 2024: Level Up To The Next
2024 University
Journey
PT Bank Syariah Indonesia Tbk
2024 Annual Report
321
Page 324
CORPORATE
GOVERNANCE
Name Position Training Name Date/Place Organizer
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
The 6th International Wealth Management
Conference 2024
Jakarta/Wednesday, April Certified Wealth Managers'
Theme: Crafting Resilient Portfolios and
24, 2024 Association (CWMA)
Scaling Advisory Services Amidst Volatile
Markets
Level 7 Alignment Seminar for Directors
Jakarta/ Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management
Thursday, June 5-6, 2024 Management (BARA)
Certificate
Lausanne Switzerland/
Program International Strategy Governance
Monday-Tuesday, September IMD Lausanne Swiss
for Boards.
30 - October 1, 2024
Top Executive Learning Program (TELP) -
December 2024 Jakarta/ Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah Bandung, Friday, December
Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise 20, 2024
Solution Architect Manager AWS Indonesia
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
2024 10, 2024 University
Ministry of BUMN Workshop
Theme: Strategic Approach to Risk
Bali/Friday, January 19, 2024 BUMN Ministry Indonesia
Management towards SOE's Business
Sustainability
Digital & Transaction Strategic Direction
Batam/Saturday, January 20, Bank Syariah Indonesia
Workshop in 2024:
2024 University
Level Up To The Next Journey
Focus Group Discussion (FGD) - Financial
Services Authority (OJK)
Jakarta/Friday, January 26, Otoritas Jasa Keuangan
Theme: Implementation of Financial
2024 (OJK)
Literacy and Inclusion Activity
Implementation Strategy in 2024
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
The 6th International Wealth Management
Conference 2024
Jakarta/Wednesday, April Bank Syariah Indonesia
Theme: Crafting Resilient Portfolios and
24, 2024 University
Scaling Advisory Services Amidst Volatile
Markets
Bob Tyasika Deputy President
Level 7 Alignment Seminar for Directors Jakarta/Tuesday - Bankers Association for Risk
Ananta Director
Holding Level 5 Risk Management Certificate Wednesday, May 7 - 8, 2024 Management (BARA)
Level 7 Alignment Seminar for Directors
Jakarta/Monday, May 20,
Holding Level 5 Risk Management JMS Education
2024
Certificate
Competency Certification Qualification 7 - Jakarta/Monday, June 24, Lembaga Sertifikasi
Banking Risk Management Field 2024 Keuangan Syariah (LSPKS)
Workshop - Monitoring ESG
Implementation in Mandiri Group and Jakarta/Thursday, July 25, PT Bank Mandiri (Persero)
Sharing Best Practice related to ESG 2024 Tbk
Framework & Disclosure
Training The DIFSS 2024 - Durham Islamic England/Monday, July 29, Bank Syariah Indonesia
Finance Summer School 2024 2024 - Friday, August 02, 2024 University
Sharing Session Mandiri Board Forum Q3
2024 Jakarta/Friday, August 09, PT Bank Mandiri (Persero)
Theme: Strategic Innovation in 2024 Tbk
Conglomerates for Market Domination
Focus Group Discusson (FGD) Bank
Indonesia
Jakarta/Tuesday, August 27, Bank Indonesia
Theme : Enhancing Fraud Detection System
2024
to Strengthen Cybersecurity Resilience in
the Payment System Industry
PT Bank Syariah Indonesia Tbk
322 2024 Annual Report
Page 325
Name Position Training Name Date/Place Organizer
Mandiri Leadership Forum Workshop
Theme: Championing The Future Admist Batam/Thursday, August 29, PT Bank Mandiri (Persero)
Great Challenge Through Transformational 2024 Tbk
Leadership
Sharing Session Mandiri Board Forum Q3
2024 Jakarta/Friday, November PT Bank Mandiri (Persero)
Theme: Collborative Future - Paving 15, 2024 Tbk
Pathways For Better Indonesia
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme : Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Series 1 2024 Tema: Gen AI Seasons
Knowledge Sharing Forum Series 1 Year
Jakarta, Wednesday, January Bank Syariah Indonesia
2024 Theme: Gen AI Seasons
10 2024 University
Speaker: Gautam Gorki - Partner, Deloitte
SEA and Head, Data & AI For FSI
Director of Retail TELP series 2 with the theme Leadership Jakarta, Wednesday, January Bank Syariah Indonesia
Ngatari* Transformation 10 2024 University
Banking
Macroprudential Discussion Forum with
Jakarta, Wednesday, January
the Topic "Banking Funding and Lending Bank Indonesia
10 2024
Strategy"
Jakarta, Wednesday, January
SME Financing Seminar Investor Trust
10 2024
Level 7 Alignment Seminar for Directors
Jakarta/ Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management
Thursday, June 5-6, 2024 Management (BARA)
Certificate
Certification of Qualifications in 7 Fields of Jakarta/Wednesday, June Lembaga Sertifikasi Profesi
Banking Risk Management 26, 2024 Keuangan Syariah - LSPKS
Harry Gusti Director of Retail Online/Thursday-Friday, July
Utama** Banking Basic Training in Sharia Banking LPPI
4-5, 2024
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
2024 10, 2024 University
Banking Risk Management Refreshment
Level 5 Online/Thursday, January Bank Syariah Indonesia
Theme: Managing Legal, Compliance, 25, 2024 University, Maisa Edukasi
Reputation and Strategic Risks
Banking Risk Management Refreshment
Level 5:
Online/Friday, January 26, Bank Syariah Indonesia
Managing Insurance Risk, Intra Group
2024 University
Transaction Risk, Stress & Back Testing and
Analyzing Information System Needs
Director of
Tribuana Top Executive Learning Program (TELP) -
Compliance & Jakarta/Monday, February Bank Syariah Indonesia
Tunggadewi Series II 2024
Human Capital 26, 2024 University
Theme: Leadership Transformation
Seminar Agenda:
Forum Komunikasi Direktur
Optimizing the Role of the Financial Jakarta/Monday, April 29,
Kepatuhan Perbankan
Industry to Prevent Green Financial Crime 2024
(FKDKP)
and Other Predicate Crimes
Seminar Agenda:
Jakarta/Wednesday- Bankers Association for Risk
Level 7 Alignment for Directors Holding
Thursday, May 7-8, 2024 Management (BARA)
Level 5 Risk Management Certificate
Seminar Agenda: Forum Komunikasi Direktur
Jakarta/Monday, May 20,
Level 7 Alignment for Directors Holding Kepatuhan Perbankan
2024
Level 5 Risk Management Certificate (FKDKP)
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
Name Position Training Name Date/Place Organizer
PT Bank Syariah Indonesia
Tbk
Seminar Agenda:
Jakarta/Thursday, June 20, Bank Syariah Indonesia
Grand Syaikh & Launching BSI Scholarship
2024 University
2024
Corporate Secretary &
Communication Group
Seminar Agenda:
Financial Education Activities for Mothers/
Jakarta/Tuesday, June 25, Otoritas Jasa Keuangan
Women
2024 (OJK)
“My Mother SiCantiks: Financially Smart
Mother, Creating a Prosperous Family”
Webinar Agenda:
Cybercrime Management, including Online Jakarta/Wednesday, July 17, Otoritas Jasa Keuangan
Gambling as a Predicate Crime of Money 2024 (OJK)
Laundering
Jakarta/Thursday, August PT Bank Mandiri (Persero)
Mandiri Leadership Forum Workshop
29, 2024 Tbk
Sharia Pocket Book Alignment Workshop, Bandung/Monday, PT Bank Syariah Indonesia
FAQ and Sharia Video Campaign September 9, 2024 Tbk
Deputy Minister of SOEs Workshop “SOE’s
Jakarta/Friday, September
Strategic Program and Risk Management Kementerian BUMN
13, 2024
for Indonesia’s Future”
Employee & Industrial Relations
Bali/Friday, September 20, Forum Human Capital
Conference 2024 Forum Human Capital
2024 Indonesia (FHCI) BUMN
Indonesia (FHCI) BUMN
Becoming a Moderator in the FKDKP
Forum Komunikasi Direktur
Webinar with the theme "ESG, Banking Onlien/Friday, September
Kepatuhan Perbankan
Aspects to Encourage the Achievement of 27, 2024
(FKDKP)
SDG's (Sustainable Development Goals)"
OJK FGD on Similar Perceptions of
Bali/Tuesday, October 8,
General Bank Management and Ownership Otoritas Jasa Keuangan
2024
Licensing
FKDKP Webinar with the Theme: Forum Komunikasi Direktur
Online/Wednesday,
"Economic Prospects in 2025 Achieving Kepatuhan Perbankan
December 11, 2024
Golden Indonesia 2045" (FKDKP)
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
2024 10, 2024 University
Digital & Transaction Strategic Direction
Batam/Saturday, January 20, Bank Syariah Indonesia
Workshop in 2024:
2024 University
Level Up To The Next Journey
Banking Risk Management Refreshment
Level 5 Online/Thursday, January Bank Syariah Indonesia
Theme: Managing Legal, Compliance, 25, 2024 University, Maisa Edukasi
Reputation and Strategic Risks
Director of Sales & Banking Risk Management Refreshment
Anton Sukarna
Distribution Level 5:
Online/Friday, January 26, Bank Syariah Indonesia
Managing Insurance Risk, Intra Group
2024 University
Transaction Risk, Stress & Back Testing and
Analyzing Information System Needs
Forum Group Discussion (FGD) with the
Ministry of State-Owned Enterprises and Jakarta/Tuesday, February
CSG
Commission VI of the Indonesian House of 13, 2024
Representatives
Bandung/Friday, February PT Bank Mandiri (Persero)
Board Forum Q1 2024 BMRI
23, 2024 Tbk
PT Bank Syariah Indonesia Tbk
324 2024 Annual Report
Page 327
Name Position Training Name Date/Place Organizer
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
Macroprudential Discussion Forum with
Jakarta/Monday, March 4,
the Topic "Banking Funding and Lending Bank Indonesia
2024
Strategy"
Level 7 Alignment Seminar for Directors Jakarta/Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management Certificate Thursday, June 5-6, 2024 Management (BARA)
Bank Syariah Indonesia
PRODUCTIVITY SALES FOR REGIONAL CEO Jakarta / July 05-07 , 2024
University
Steward Leadership Impact Training Thailand/ Monday - Friday, Bank Syariah Indonesia
Program November 11-15, 2024 University
Jakarta/ Monday, November Bank Syariah Indonesia
KSF Direktorat Sales and Distribution
25, 2024 University
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum (KSF) - Series I Jakarta/Wednesday, January Bank Syariah Indonesia
Year 2024 - "Gen All Seasons" 10, 2024 University
Ministry of BUMN Workshop
Theme: Strategic Approach to Risk
Bali/ Friday, January 19, 2024 Kementerian BUMN RI
Management towards SOE's Business
Sustainability
Bank Syariah Indonesia
Top Executive Learning Program (TELP) - Jakarta/Monday, February
University
Series II: Leadership Transformation 26, 2024
Sharing Sessions Jakarta/Monday, March 18, Bank Syariah Indonesia
Theme: Success Story Al Rajhi - Kearney 2024 University
Meeting Kearney x BSI - Sharing Session
Jakarta/ Thursday, April 4, Bank Syariah Indonesia
Building a Digital Ecosystem in Al Rajhi's
2024 University
Consumer Retail Business
Workshop Alignment for Compiling Jakarta/ Thursday, May 2,
SISM, Mandiri
Corporate Plan 2025-2029 2024
Level 7 Alignment Seminar for Directors
Jakarta/Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management
Thursday, July 3-4, 2024 Management (BARA)
Ade Cahyo Direktur Finance & Certificate
Nugroho Strategy
Workshop Alignment Corporate Plan Bank
Jakarta/ Friday, July 19, 2024 SISM, Mandiri
Mandiri 2025-2029 (Part II)
Sharing Session Board Forum Q2 2023
Theme: Strategic Innovation in Jakarta/ Friday, August 9, PT Bank Mandiri (Persero)
Conglomerates for Market Domination 2024 Tbk
Managing Director of Lippo
Batam/ Thursday, August PT Bank Mandiri (Persero)
Mandiri Leadeship Forum Workshop
29, 2024 Tbk
Sharing Session Board Forum Q3 2024 Jakarta/ Friday, November PT Bank Mandiri (Persero)
Theme: Paving Pathways For Better Indonesia 15, 2024 Tbk
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
Director of 2024 10, 2024 University
Zaidan Novari Wholesale Digital & Transaction Strategic Direction Bank Syariah Indonesia
Transaction Banking Batam/Saturday, January 20,
Workshop in 2024: University
2024
Level Up To The Next Journey
PT Bank Syariah Indonesia Tbk
2024 Annual Report
325
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CORPORATE
GOVERNANCE
Name Position Training Name Date/Place Organizer
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
Seminar Agenda:
Level 7 Alignment Seminar for Directors Wednesday-Thursday, June Bankers Association for Risk
Holding Level 5 Risk Management 5-6, 2024 Management (BARA)
Certificate
Seminar Agenda:
Level 7 Alignment Seminar for Directors Bank Syariah Indonesia
Tuesday, September 10, 2024
Holding Level 5 Risk Management University
Certificate
Training Executive Development : Durham Monday-Friday, October
London Business School
Islamic Finance Summer School 2024 7-11, 2024
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum Series 1 Tahun Jakarta, Thursday, 10 Januari Bank Syariah Indonesia
2024 Tema: Gen AI Seasons 2024 University
Director of Treasury
Attending the OJK Webinar on Strategies Online, Thursday, 10 Januari
Moh. Adib* & International OJK
to Accelerate Sharia Financial Market Share 2024
Banking
Resource person in the Talkshow event at IDN/KDEKS, BI, MES,
Jakarta, Tuesday, 2 April 2024
the Banten Halal Festival Ramadhan KNEKS
Online/Monday, June 24, Bank Syariah Indonesia
MR Recertification Provision Level 7
2024 University
Jakarta/Wednesday, June Bank Syariah Indonesia
MR Recertification Exam Level 7
26, 2024 University
Seminar Agenda: Online/Thursday - Friday, Bank Syariah Indonesia
Executive Overview of Islamic Banking July 4 - 5, 2024 University
Lembaga Sertifikasi
Assessor Upgrading Workshop on MUK
Saturday, July 6, 2024 Profesional Perbankan
Version 2023 Batch IV
(LSPP)
Director of Treasury
Seminar Agenda:
Ari Rizaldi** & International Wednesday-Thursday, Lembaga Sertifikasi Profesi
Level 7 Alignment Seminar for Directors
Banking September 4-5, 2024 Keuangan Syariah - LSPKS
Holding Level 5 Risk Management Certificate
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
2024 10, 2024 University
Workshop Digital & Transaction Strategic
Batam/Saturday, January 20, Bank Syariah Indonesia
Saladin Director of Direction Tahun 2024 :
2024 University
Dharmanugraha Information Level Up To The Next Journey
Effendi Technology Bandung/Thursday, February PT Bank Mandiri (Persero)
Board Forum Q1 2024 BMRI
22, 2024 Tbk
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
PT Bank Syariah Indonesia Tbk
326 2024 Annual Report
Page 329
Name Position Training Name Date/Place Organizer
Level 7 Alignment Seminar for Directors Jakarta/Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management Certificate Thursday, June 5-6, 2024 Management (BARA)
Jakarta/Wednesday, July 17, Bank Syariah Indonesia
Level 7 Risk Management Recertification
2024 University
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Grandhis Helmi Director of Risk Knowledge Sharing Forum Series 1 Year Jakarta/Wednesday, January Bank Syariah Indonesia
Harumansyah Management 2024 10, 2024 University
Digital & Transaction Strategic Direction
Batam/Saturday, January 20, Bank Syariah Indonesia
Workshop in 2024:
2024 University
Level Up To The Next Journey
Top Executive Learning Program (TELP) - Jakarta/Monday, February Bank Syariah Indonesia
Series II: Leadership Transformation 26, 2024 University
Level 7 Alignment Seminar for Directors
Jakarta/Wednesday- Bankers Association for Risk
Holding Level 5 Risk Management
Thursday, June 19-20, 2024 Management (BARA)
Certificates
Assessment Tool Upgrading Program Jakarta/Saturday, June 22,
LSP-LSPP
Version 2023 2024
International Risk Management Seminar Bali/Thursday, June 27, 2024 Bank Indonesia
Draft of Indonesian National Work
Surabaya/Monday, July 08,
Competency Standards (RSKKNI) in OJK
2024
Banking Risk Management
Jakarta/Wednesday, July 17, Lembaga Sertifikasi Profesi
Risk Management Recertification Level 7
2024 Keuangan Syariah - LSPKS
Sharia Financial Access Education and
Business Meeting Forum (FEBIS) and Sharia
Aceh/Tuesday, July 23, 2024 OJK
Financial Inclusive Islamic Boarding School
Ecosystem (EPIKS)
Jakarta/Tuesday, July 30,
Nusantara Sharia Economic Forum 2024 NET TV
2024
Business Essential Program Batch III 2024 Jakarta/Monday, October 7 BUMN
Jakarta/Tuesday, November
Risk & Governance Summit 2024 OJK
26, 2024
Singapore/Monday-Friday, National University of
AI for Leaders Leveraging Data Analytics
December 2-6, 2024 Singapore
Top Executive Learning Program (TELP) -
December 2024 Jakarta/Tuesday, December Bank Syariah Indonesia
Theme: Execution Matters: Plans Change 17, 2024 University
Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/Friday, December PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
20, 2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
*Stop serving since dated May 17, 2024.
**Starting to serve since dated May 17, 2024.
Orientation Program for New Board of Directors
The Directors, who have been appointed in the GMS, must follow the orientation program coordinated by the Corporate Secretary. The
orientation program is carried out by delivering materials related to the Bank, including:
PT Bank Syariah Indonesia Tbk
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1. Introduction to the Bank's Vision and Mission 5. Introduction to Islamic Banking
2. Corporate Plan 6. Risk Management
3. Bank Business Plan 7. Corporate Governance
4. Company Work Plan and Budget 8. Introduction to Bank Culture
The implementation of the orientation program for the new Directors, such as Mr. Harry Gusti Utama and Mr. Ari Rizaldi, had been
carried out as follows.
No Date/ Time Agenda Group Speaker Venue
Monday, June 3,
1 2024 Corporate Plan CAG Bp. Jiwo Sukarno
(09.00-10.30)
Wednesday, June
2 5, 2024 Risk Profile BSI OPR Ibu Indriati Tri Handayani
(09.00-10.30)
Thursday, June 6,
3 2024 Bank Business Plan SPM Bp. Diaz Hartadi
(09.00-10.30) The Tower 7th
Bank Syariah Bp. Bambang Sutrisno Floor
Friday, June 7, 2024
4 Introduction to Sharia and Sharia Contracts Indonesia
(09.00-10.30) Bp. Saptono Budi Satryo
University
Monday, June 10, Bank Syariah Bp. Bambang Sutrisno
5 2024 One Culture Indonesia
(09.00-10.30) University Ibu Nurdianah Habibie
Wednesday, June
Good Corporate Governance, Fit and Proper
6 12, 2024 CPG Ibu Rosalina Dewi
Test
(09.00-10.30)
Implementation of The Board of Directors' Duties Board of Directors and the Basis for Assessment
During 2024, the Board of Directors has carried out duties and In carrying out the scope of their respective duties and
responsibilities, including: responsibilities, the Board of Directors is assisted by 7 (seven)
1. Implementing a GMS consisting of 1 (one) Annual GMS. Committees under the Board of Directors, consisting of:
2. Preparing the Company's Long-Term Plan (RJPP), Bank 1. Risk Management Committee
Business Plan (RBB), Company Work and Budget Plan 2. IT Steering Committee
(RKAP), Sustainable Financial Action Plan (RAKB) and other 3. Policy & Procedure Committee
work plans. 4. Business Committee
3. Preparing the Annual Report, Financial Report and 5. Human Resources Committee
Sustainability Report. 6. Asset and Liability Committee
4. Ensuring that the Bank's accounting system is in accordance 7. Steering Committee Crisis Management – Business
with financial accounting standards and internal control Continuity Management
principles, especially in terms of management, recording,
deviations and financial supervision. The performance assessment of the Committees under
5. Implementing internal meetings of the Board of Directors the Board of Directors is carried out annually based on the
and with related groups. implementation of tasks and meetings that have been carried
6. Ensuring the adequacy of processes and systems to identify, out by each committee during the financial year. Based on the
assess and control risks faced by the Bank. assessment carried out by the Board of Directors, during 2024
7. Creating a clear organizational structure, tasks and all Committees under the Board of Directors have carried out
determining responsibilities including the appointment of their duties and responsibilities.
management.
Performance Assessment of Committees Under the
PT Bank Syariah Indonesia Tbk
328 2024 Annual Report
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Resignation and Dismissal Mechanism for Directors Duties and Responsibilities of The Board of
Commissioners
The term of office of a member of the Board of Directors ends if:
1. His/her term of office ends in accordance with the provisions Pursuant to the Articles of Association, the Board of
of the Bank's Articles of Association. Commissioners Charter, and all applicable regulatory provisions,
2. His/her resignation has been effective in accordance with the Board of Commissioners has the following duties:
the provisions of the applicable Articles of Association. 1. The Board of Commissioners has a duty to:
3. No longer meets the requirements as a member of the Board a. Supervising the implementation of duties and
of Directors based on the provisions. responsibilities of the Board of Directors and providing
4. The Articles of Association and laws and regulations. advice to the Board of Directors, including on work
5. Deceases. plans, bank development, implementation of the Articles
6. Dismissed based on GMS resolutions. of Association, resolutions of the General Meeting of
7. Declared bankrupt by a Commercial Court that has legal Shareholders (GMS) and/or Extraordinary GMS, and
standing or seized under guardianship based on a court applicable laws and regulations;
decision. b. Carrying out duties, authorities, and responsibilities
effectively and efficiently in accordance with the
A member of the Board of Directors has the right to resign from provisions of the Articles of Association and GMS and/or
his/her position before the end of his/her term of office by Extraordinary GMS resolutions, while ensuring effective
notifying the Company in writing of his/her intention no later communication between the Board of Commissioners,
than 90 (ninety) days. The Company is required to hold a GMS the Board of Directors, External Auditors, and the
to decide on the resignation request of the relevant member of Banking Supervisory Authority;
the Board of Directors within a period of no later than 90 (ninety) c. Safeguarding the Bank’s interests by considering the
calendar days after receipt of the letter of resignation. interests of shareholders and being accountable to the
GMS;
The Company must provide information disclosure to the public d. Reviewing and assessing the annual report prepared by
and submit it to the OJK no later than 2 (two) working days after the Board of Directors and signing the report;
receiving the resignation request of the Board of Directors resulting e. Providing opinions and recommendations on the
from the holding of the GMS. Before the resignation becomes Work Plan and Annual Budget proposed by the Board
effective, the relevant member of the Board of Directors must of Directors and approving them in accordance with
complete his/her duties and responsibilities in accordance with applicable regulations;
these Articles of Association and applicable laws and regulations. f. Monitoring the Bank’s business activities and progress;
g. Giving opinions and recommendations to shareholders
Members of the Board of Directors who resign as mentioned regarding issues deemed significant for the Bank’s
above can be requested for accountability as members of the management;
Board of Directors from the time of their appointment until h. Promptly reporting to the GMS if indications of
the date of approval of their resignation in the GMS. Release of declining Bank performance arise, accompanied by
responsibility of members of the Board of Directors who resign recommendations on necessary corrective measures.
is granted after the Annual GMS releases them. i. Notifying Bank Indonesia within a maximum of seven (7)
working days upon discovering (a) violations of financial
Board of Commissioner and banking regulations, and (b) situations or forecasts
of conditions that may threaten the Bank’s business
The Board of Commissioners is a corporate body tasked continuity.
collectively with supervision and providing advice to the Board j. Proposing the appointment of a Public Accountant to
of Directors, including ensuring that Bank Syariah Indonesia the GMS to audit the Bank’s financial records.
implements Corporate Governance (CG) at all levels and tiers of 2. To ensure the effective implementation of the supervisory
the organization. and advisory functions as outlined in point 1(a), the Board of
Commissioners is also responsible for:
The BSI Board of Commissioners consists of Commissioners and a. Giving opinions and advices to management regarding
Independent Commissioners. The proportion of Commissioners determining the Bank’s vision, mission, culture and values;
to Independent Commissioners on the Board of Commissioners b. Conducting review and giving opinions on the business
is determined in accordance with applicable laws and regulations. strategies executed by the Bank;
c. Making assessments, providing opinions and advice on
The Board of Commissioners is appointed and accountable to human resource management systems. In discharging
the General Meeting of Shareholders (GMS). This accountability this task the Board of Commissioners is assisted by the
is a manifestation of oversight accountability for company Nomination and Remuneration Committee;
management in the implementation of CG principles.
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GOVERNANCE
d. Making assessments, giving opinions and advice on the m. Developing work programs for the Board of
risk control system. In carrying out this task the Board Commissioners which includes programs for the Board
of Commissioners is assisted by the Risk Monitoring of Commissioners supporting committees.
Committee and Audit Committee. 3. Each Commissioner must adhere to their duties, responsibilities,
e. Making assessments, giving opinions and advice on the and limitations, including but not limited to the following:
Draft Business Plan and its translation into the Bank’s a. Law No. 40 of 2007 on Limited Liability Companies,
Annual Work Plan and Budget; Article 108, Paragraph 4, which states that the Board of
f. Giving approval for draft strategic business decisions Commissioners consisting of more than one (1) member
or policies that comply with legislation, the Articles of functions as a collegial body, and each member cannot
Association and GMS decisions and prudential banking act individually but must act based on the decisions of
practices, including a commitment to avoid all forms of the Board of Commissioners.
conflict of interest; b. Law No. 21 of 2008, dated July 16, 2008, on Sharia
g. Making assessment of internal and external auditor Banking.
reports and giving advices to management on matters
that need to be followed up. In carrying out its duties, Duties and Responsibilities of The President
the Board of Commissioners is assisted by the Audit Commissioner
Committee and Risk Monitoring Committee;
h. Conducting periodic oversight and giving advices to To fulfill the role of the President Commissioner, the President
management on the implementation of good corporate Commissioner has the following duties and responsibilities:
governance. In carrying out this task the Board of 1. Convening Board of Commissioners' meetings in writing,
Commissioners is assisted by the Risk Monitoring notifying all members of the Board of Commissioners,
Committee; including the agenda, date, time, and location of the meeting;
i. Conducting periodic oversight over the implementation 2. Acting as the Chairperson in Board of Commissioners'
of the RKAP and provide opinion/approval on changes meetings;
to the RKAP in accordance with applicable regulations; 3. Ensuring the execution of Board of Commissioners' meetings
j. Submitting monitoring reports to authorities and and Committee meetings under the Board of Commissioners,
Shareholders; including maintaining the orderliness of meeting minutes;
k. Overseeing the quality of bank services to customers 4. Receiving reports from the Committees under the Board of
and giving necessary advices to management; Commissioners;
l. Making assessments, giving opinions and advices on the 5. Coordinating all duties of the Board of Commissioners,
implementation of risk management including matters ensuring they are distributed as evenly as possible.
related to fraud control;
Scope of Supervisory Duties of The Board of Commissioners
Name Position Field of Assignment
• Member of Audit Committee
Muliaman Dharmansyah President Commissioner concurrently
• Member of Nomination and Remuneration Committee
Hadad Independent
• Member of Risk Monitoring Committee
• Chairman and Member of the Risk Monitoring Committee
Deputy President Commissioner
Adiwarman Azwar Karim • Member of the Nomination and Remuneration Committee
concurrently Independent
• Member of the Audit Committee
Masduki Baidlowi Commissioner Member of the Nomination and Remuneration Committee
Suyanto Commissioner Member of the Risk Monitoring Committee
Abu Rokhmad Commissioner Member of the Risk Monitoring Committee
Imam Budi Sarjito* Commissioner Member of the Risk Monitoring Committee
Sutanto* Commissioner Member of the Risk Monitoring Committee
Fauzi** Commissioner Member of the Risk Monitoring Committee
Nazaruddin** Commissioner Member of the Risk Monitoring Committee
• Chairman and Member of the Nomination and Remuneration Committee
Komaruddin Hidayat Independent Commissioner • Member of the Audit Committee
• Member of the Risk Monitoring Committee
PT Bank Syariah Indonesia Tbk
330 2024 Annual Report
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Name Position Field of Assignment
• Chairman and Member of the Audit Committee
Mohamad Nasir Independent Commissioner • Member of the Nomination and Remuneration Committee
• Member of the Risk Monitoring Committee
• Member of the Risk Monitoring Committee
Felicitas Tallulembang** Independent Commissioner
• Member of the Audit Committee
*Term Ended as of May 17, 2024
*Term Started as of May 17, 2024, and Effective as of December 10, 2024
Rights and Authorities of The Board of 6. Each Commissioner has the right to attend meetings held
Commissioners by the Board of Directors or its subordinate units without
participating in decision-making.
1. The Board of Commissioners has the authority to grant 7. The Board of Commissioners, by majority vote, has the right
written approval for decisions made by the Board of to temporarily dismiss one or more members of the Board
Directors regarding the following actions: of Directors if they are found to act against the Articles of
a. Purchasing, selling, leasing, or otherwise acquiring or Association, neglect their obligations, or if there are urgent
relinquishing rights over immovable assets, including reasons concerning the Bank.
buildings, land rights, and companies, exceeding a 8. Such temporary dismissal must be communicated in writing
certain threshold as determined by the Board of to the concerned individual, along with the reasons for the
Commissioners; action.
b. Borrowing or lending money on behalf of the Company 9. Within 30 (thirty) days of the temporary dismissal, the Board
beyond the monetary limits set periodically by the of Commissioners must convene a GMS to decide whether
Board of Commissioners, provided that withdrawing the concerned member of the Board of Directors will be
funds from existing loan accounts or debts shall not be permanently dismissed or reinstated, allowing the individual
considered borrowing for the purpose of this provision; to be present and defend themselves.
c. Pledging, guaranteeing, or otherwise encumbering
the Company’s assets beyond the monetary limits set Term of Office of The Board of Commissioners
periodically by the Board of Commissioners;
d. Binding the Company as a guarantor (borg or avalist) 1. Independent and non-Independent members of the Board
beyond the monetary limits set periodically by the Board of Commissioners are appointed by the GMS for a period
of Commissioner; starting from the closing of the GMS that appointed them
e. Listing the Company’s shares on the Capital Market; or as determined otherwise by the GMS and ending at the
f. Waiving, transferring, or relinquishing collection rights close of the 3rd (three) Annual GMS after their appointment.
for written-off non-performing principal receivables, However, this does not reduce the GMS’s right to dismiss
provided that the General Meeting of Shareholders members of the Board of Commissioners before their term
(GMS) determines the amount of write-offs permitted, of office ends by stating the reasons. The termination
whether for non-performing principal receivables already takes effect from the closing of the GMS, unless otherwise
written off or the difference between the principal determined by the GMS.
amount and the recovery value of such receivables. 2. The term of office of Independent and Non Independent
2. The Board of Commissioners has the right to enter the Commissioners is 2 (two) consecutive terms, or a maximum
Bank’s premises, buildings, and other locations used or of 6 (six) years.
controlled by the Bank during office hours at any time and
to examine all books, documents, and other evidence, verify Criteria for Members of The Board of
and reconcile cash balances, and be informed of all actions Commissioners
taken by the Board of Directors.
3. Any actions taken under paragraph (2) must be carried out in Parties eligible as members of the Board of Commissioners
the capacity of the Board of Commissioners and reported in are individuals who meet the following criteria at the time of
a Board of Commissioners meeting. appointment and while in office:
4. If deemed necessary, the Board of Commissioners has the 1. Shall have good morals, intentions and integrity
right to seek expert assistance to perform its duties for a 2. Shall be able to take legal actions
limited period at the Bank’s expense. 3. Within 5 (five) years prior to appointment and during office:
5. Each Commissioner has the right to request explanations on a. Has never been declared bankrupt
any matter from the Board of Directors or any subordinate b. Has never been a member of the Board of Directors and/
levels, and the Board of Directors must provide the requested or a member of the Board of Commissioners convicted
explanation. guilty for causing a company to be declared bankrupt.
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c. Never been convicted of committing a criminal act that 8. Types and Quorum of Meetings
is detrimental to state finances and/or related to the 9. Participants in Board of Commissioners Meetings
financial sector. 10. Meeting Chairperson
d. Has never been a member of the Board of Directors and/ 11. Meeting Materials
or member of the Board of Commissioners who while in 12. Meeting Decisions
office: 13. Meeting Minutes
• Failed to hold an annual GMS 14. Meeting Organization
• His accountability as a member of the Board 15. Secretary of the Board of Commissioners
of Directors and/or member of the Board of 16. Division of Routine Tasks
Commissioners was once not accepted by the 17. Commissioners’ Working Hours
GMS or has never provided his accountability as a 18. Document Signing
member of the Board of Directors and/or member 19. Business Trips
of the Board of Commissioners to the GMS. 20. Continuing Education Management Report
• Has once caused a company that obtained a permit, 21. Evaluation of the Board of Commissioners’ Performance
approval or registration from the OJK to fail to meet 22. Amendments
its obligation to submit an annual report and/or 23. Conclusion
financial report to the OJK.
4. Shall have a commitment to comply with regulatory Policy on Multiple Board Positions of The Board
provisions. of Commissioners
5. Shall have knowledge and/or expertise in the field required
by the Company Members of the Board of Commissioners are prohibited from
6. Shall not be anyone who works or has the authority and holding concurrent positions:
responsibility to plan, lead, control or supervise the activities 1. As a member of the board of directors, member of the board
of the Issuer or Public Company within the last 6 (six) months, of commissioners, member of the sharia supervisory board,
except for reappointment as an Independent Commissioner or executive officer at a financial institution or financial
of the Issuer or Public Company in the next period company, whether a bank or non-bank;
7. Shall meet other criteria in accordance with applicable 2. As a member of the board of directors, member of the
regulatory provisions. board of commissioners, member of the sharia supervisory
board, or executive officer at more than 1 (one) non-financial
Board Charterof The Board of Commissioners institution or company, whether domiciled in or outside the
country;
In carrying out its authority and responsibilities, the Board of 3. In the field of functional duties at a bank financial institution
Commissioners refers to the Guidelines and Rules of Procedure and/or non-bank financial institution domiciled in or outside
of the Board of Commissioners. These guidelines and rules bind the country;
every member of the Board of Commissioners, enabling them 4. In other positions that may give rise to a conflict of
to carry out their oversight function efficiently, effectively, interest in carrying out duties as a member of the Board of
transparently, independently, and professionally. The Board of Commissioners; and/or
Commissioners has established guidelines and rules of procedure 5. In other positions in accordance with the provisions of laws
in accordance with the provisions of Bank Indonesia/Financial and regulations.
Services Authority. These guidelines are periodically updated,
as stipulated in the Decision of the Board of Commissioners of None of member of the Board of Commissioners has violated
PT Bank Syariah Indonesia Tbk. Number: DEC.COM/001/2021. the provisions on concurrent positions. Concurrent positions
With these guidelines in place, it is expected that the performance by members of the Board of Commissioners are currently still
of the Board of Commissioners’ tasks will be more focused and permitted under the provisions on concurrent positions.
effective, and it can be used as one of the tools for assessing
the performance of the Board of Commissioners. The guidelines Management of Conflicts of Interest
cover various aspects of the Board of Commissioners, as follows:
1. General Provisions Each member of the Board of Commissioners is prohibited from
2. Structure of the Board of Commissioners gaining personal benefits, either directly or indirectly, from the
3. Duties of the Board of Commissioners Company's activities beyond legitimate earnings. Any member of
4. Obligations of the Board of Commissioners the Board of Commissioners who has a personal interest, in any
5. Rights and Authorities of the Board of Commissioners manner, whether directly or indirectly, in a transaction, contract,
6. Bank Confidentiality and Conflict of Interest or proposed contract in which the Company is a party, must
7. Committees and Other Supporting Bodies declare the nature of their interest in a Board of Commissioners
meeting and shall not have the right to participate in voting on
matters related to such transactions or contracts.
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332 2024 Annual Report
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Independent Commissioner
An Independent Commissioner is a member of the Board of Commissioners who does not have any f inancial, managerial, shareholding,
and/or family relationships with members of the Board of Directors, other Commissioners, and/or controlling shareholders. Additionally,
they do not have any relationships with the Bank that could influence their ability to act independently.
Independent Commissioner Criteria
Independent Commissioner
Independent Commissioner Criteria Muliaman
Adiwarman Komaruddin Felicitas
Dharmansyah Mohamad Nasir
Azwar Karim Hidayat Tallulembang
Hadad
Not anyone who works or has the authority
and responsibility to plan, lead, control or
oversee the activities of the Issuer or Public
Company within the last 6 (six) months, √ √ √ √ √
except for reappointment as Independent
Commissioner of the Issuer or Public
Company in the following period.
Does not have shares either directly or
√ √ √ √ √
indirectly in the Issuer or Public Company.
Has no affiliation with the Issuer or Public
Company, members of the Board of
Commissioners, members of the Board of √ √ √ √ √
Directors, or the main shareholders of the
Issuer or Public Company.
Does not have any direct or indirect
business relationship related to the
√ √ √ √ √
business activities of the Issuer or Public
Company.
Independent Commissioner's Statement
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PT Bank Syariah Indonesia Tbk
334 2024 Annual Report
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Board of Commissioners Meeting 13. The Board of Commissioners’ meeting shall be chaired by
the President Commissioner. If the President Commissioner
Meeting Policy is absent or unable to attend, which does not need to be
proven to third parties, the meeting shall be chaired by
1. The Board of Commissioners’ meeting may be held at any another Board of Commissioners member chosen from
time as deemed necessary by one or more members of the among those present.
Board of Commissioners or upon a written request from the 14. A member of the Board of Commissioners may only be
Board of Directors specifying the matters to be discussed. represented in a meeting by another Board of Commissioners
2. The Board of Commissioners must hold meetings at least member through a power of attorney.
once (1) a month, where the Board of Commissioners may 15. Each member of the Board of Commissioners is entitled to
invite the Board of Directors. one (1) vote and an additional one (1) vote for every other
3. A Board of Commissioners’ meeting is valid and authorized Board of Commissioners member they represent.
to make binding decisions if attended or represented by 16. Any member of the Board of Commissioners with a personal
more than half (½) of the total members of the Board of interest, directly or indirectly, in a transaction, contract,
Commissioners. or proposed contract in which the Company is a party,
4. The Board of Commissioners must hold joint meetings must declare the nature of their interest in a Board of
with the Board of Directors at least once (1) every three (3) Commissioners meeting and shall not have the right to vote
months. on matters related to such transactions or contracts, unless
5. The attendance of Board of Commissioners’ members in otherwise determined by the meeting.
meetings must be disclosed in the annual report. 17. Voting on personal matters shall be conducted by a closed
6. The Board of Commissioners must schedule meetings for ballot without a signature, while voting on other matters
the following year before the end of the fiscal year. shall be conducted verbally unless otherwise determined by
7. For scheduled meetings, meeting materials must be provided the meeting chairperson, without objection from attendees.
to participants no later than five (5) days before the meeting. 18. Decisions of the Board of Commissioners’ meetings must be
8. For unscheduled meetings, meeting materials must be made based on deliberation for consensus.
provided to participants no later than before the meeting is 19. If consensus cannot be reached, decisions shall be made by
held. majority vote, with approval from more than half (½) of the
9. The President Commissioner shall call Board of attending or represented Board of Commissioners member.
Commissioners’ meetings. If the President Commissioner 20. The meeting results must be recorded in the minutes of the
is unable to do so for any reason, which does not need to meeting, signed by all attending Board of Commissioners
be proven to third parties, one (1) member of the Board of members, and distributed to all members of the Board of
Commissioners appointed by the President Commissioner Commissioners.
shall have the right and authority to call the meeting. 21. The meeting results must also be recorded in the minutes of
10. The meeting notice must be sent in written form through the meeting, signed by attending members of both the Board
any available means to all members of the Board of of Commissioners and Board of Directors, and distributed to
Commissioners at least five (5) calendar days before the all members of both Boards.
meeting, excluding the date of the notice and the meeting 22. If any member of the Board of Directors and/or Board of
date. In urgent situations, as determined by the President Commissioners does not sign the minutes of the meeting,
Commissioner, the notice may be sent at least one (1) they must provide written reasons in a separate letter
calendar day before the meeting. If all members of the Board attached to the meeting minutes.
of Commissioners attend the meeting, prior notice is not 23. The minutes of the meeting must be documented by the
required. Company.
11. The meeting notice must include the agenda, date, time, and 24. The minutes of the meeting serve as valid evidence of
venue of the meeting. decisions made during the Board of Commissioners’
12. Board of Commissioners’ meetings shall be held at the meetings, for both the Board members and third parties.
Company’s headquarters, business locations, or at the Stock 25. Abstention votes shall be considered as approval of the
Exchange where the Company's shares are listed, or any proposed resolution. Invalid votes shall be considered non-
other location within the Republic of Indonesia. existent and shall not be counted in determining the total
votes cast.
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CORPORATE
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26. The Board of Commissioners may also make valid and binding 28. Any member of the Board of Commissioners who has a
decisions without holding a physical meeting, provided that personal interest, directly or indirectly, in a transaction,
all members have been notified in writing of the proposed contract, or proposed contract in which the Company is a
resolutions and all members give their written consent and party must declare their interest in a Board of Commissioners’
sign the agreement. Such decisions shall have the same legal meeting and shall not have the right to vote on matters
force as those made in a formal Board of Commissioners’ related to such transactions or contracts.
meeting.
27. If a Board of Commissioners’ member cannot attend the
meeting in person, they may participate via teleconference,
video conference, or other electronic media as permitted by
applicable regulations.
Internal Meeting Plan of The Board of Commissioners
Internal Meeting Plan of the Board of Commissioners
No. Month Agenda No. Month Agenda
1. Update Performance Report 1. Update Laporan Kinerja
1. January 7. July
2. Update Project Progress 2. Update Progress Project
1. Update Laporan Kinerja 1. Update Performance Report
2. February 8. August
2. Update Progress Project 2. Update Project Progress
1. Performance Report Update 1. Update Performance Report
3. March 2. Project Progress Update 9. September
2. Update Project Progress
3. GMS Preparation Update
1. Update Performance Report
1. Update Performance Report 10. October
4. April 2. Update Project Progress
2. Update Project Progress
1. Update Performance Report
1. Update Performance Report 11. November
2. Update Project Progress
2. Update Project Progress
5. May 1. Update Performance Report
3. Branch Service Update and RBB Review 12. December
Update 2. Update Project Progress
1. Update Performance Report
6. June
2. Update Project Progress
Realization of Internal Meetings of the Board of Commissioners
Throughout 2024, the agenda, dates, and participants of the Board of Commissioners' meetings were as follows
Table of Board of Commissioners' Meetings
No. Date Meeting Agenda Meeting participants Attendance Reason for Absence
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Changes in the Membership Appointment
January 26,
1. of the Supporting Committees of the Board Abu Rokhmad Present
2024
of Commissioners
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Mohamad Nasir Present
PT Bank Syariah Indonesia Tbk
336 2024 Annual Report
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No. Date Meeting Agenda Meeting participants Attendance Reason for Absence
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
January 26, Performance Evaluation of PT Bank Syariah
2. Abu Rokhmad Present
2024 Indonesia Tbk as of December 31, 2023
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
February 21, Performance Evaluation of PT Bank Syariah
3. Abu Rokhmad Present
2024 Indonesia Tbk for January 2024
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Proposal for the Annual General Meeting
February 21,
4. of Shareholders (AGMS) for the 2023 Fiscal Abu Rokhmad Present
2024
Year
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Performance Evaluation of PT Bank
5. April 04, 2024 Syariah Indonesia Tbk for February 2024 Abu Rokhmad Present
(Rescheduled from March 28, 2024)
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Performance Evaluation of PT Bank Syariah
6. April 25, 2024 Abu Rokhmad Present
Indonesia Tbk for March 2024
Imam Budi Sarjito Present
Sutanto Present
Komaruddin Hidayat Present
Mohamad Nasir Present
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No. Date Meeting Agenda Meeting participants Attendance Reason for Absence
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Changes in the Membership Appointment Abu Rokhmad Present
7. May 31, 2024 of the Supporting Committees of the Board
of Commissioners Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Performance Evaluation of PT Bank Syariah Abu Rokhmad Present
8. May 31, 2024
Indonesia Tbk for April 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Revision of the Bank Business Plan (RBB) Abu Rokhmad Not present Hajj
9. June 13, 2024
for 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Performance Evaluation of Bank Syariah Abu Rokhmad Not present Hajj
10. June 27, 2024
Indonesia for May 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Present
Muliaman Dharmansyah Hadad Present
Performance Evaluation of Bank Syariah Adiwarman Azwar Karim Present
11. July 25, 2024
Indonesia for June 2024 Masduki Baidlowi Not present Permission
Suyanto Present
PT Bank Syariah Indonesia Tbk
338 2024 Annual Report
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No. Date Meeting Agenda Meeting participants Attendance Reason for Absence
Abu Rokhmad Present
Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Not present Permission
Suyanto Present
September 11, Performance Evaluation of Bank Syariah Abu Rokhmad Present
12.
2024 Indonesia for July 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Not present Permission
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Not present Permission
Suyanto Present
September 26, Performance Evaluation of Bank Syariah Abu Rokhmad Present
13.
2024 Indonesia for August 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Determination of Changes in the
October 10, Membership of the Supporting Committees Abu Rokhmad Present
14.
2024 of the Board of Commissioners Fauzi Present
(Remuneration and Nomination Committee)
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
October 30, Performance Evaluation of Bank Syariah Abu Rokhmad Present
15.
2024 Indonesia for September 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
PT Bank Syariah Indonesia Tbk
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CORPORATE
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No. Date Meeting Agenda Meeting participants Attendance Reason for Absence
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Proposal for the Work Plan & Corporate Abu Rokhmad Present
November 8,
16. Budget (RKAP) 2025 and Bank Business
2024 Fauzi Not present Permission
Plan (RBB) 2025-2027
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
November 21, Performance Evaluation of Bank Syariah Abu Rokhmad Present
17.
2024 Indonesia for October 2024 Fauzi Present
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Muliaman Dharmansyah Hadad Present
Adiwarman Azwar Karim Present
Masduki Baidlowi Present
Suyanto Present
Performance Evaluation of Bank Syariah
December 19, Indonesia for November 2024 and PwC Abu Rokhmad Not present Permission
18.
2024 Hard Close Meeting for the 2024 Bank Fauzi Present
Syariah Indonesia Audit
Nazaruddin Present
Komaruddin Hidayat Present
Mohamad Nasir Present
Felicitas Tallulembang Present
Joint Meetings of The Board of Commissioners and Board of Directors
Throughout 2024, the agenda, dates, and participants of the Joint Meetings of the Board of Commissioners and Board of Directors were
as follows.
Table of Joint Meetings of the Board of Commissioners and Board of Directors
Meeting Meeting Participants - Meeting Participants - Attendance
No. Agenda Attendance
Date Board of Commissioners Board of Directors
Muliaman Dharmansyah
Present Hery Gunardi Present
Hadad
BSI Performance Adiwarman Azwar Karim Present Bob Tyasika Ananta Not present
January 26,
1 Evaluation
2024 Masduki Baidlowi Present Ngatari Not present
December 2023
Suyanto Present Tribuana Tunggadewi Not present
Abu Rokhmad Present Anton Sukarna Not present
PT Bank Syariah Indonesia Tbk
340 2024 Annual Report
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Meeting Meeting Participants - Meeting Participants - Attendance
No. Agenda Attendance
Date Board of Commissioners Board of Directors
Imam Budi Sarjito Present Ade Cahyo Nugroho Present
Sutanto Present Zaidan Novari Not present
Komaruddin Hidayat Present Moh. Adib Present
Saladin Dharmanugraha
Not present
Mohamad Nasir Present Effendi
Grandhis Helmi Harumansyah Present
Muliaman Dharmansyah
Present Hery Gunardi Present
Hadad
Adiwarman Azwar Karim Present Bob Tyasika Ananta Present
Masduki Baidlowi Present Ngatari Present
Suyanto Present Tribuana Tunggadewi Present
BSI Performance Abu Rokhmad Present Anton Sukarna Present
February 21,
2 Evaluation January
2024 Imam Budi Sarjito Present Ade Cahyo Nugroho Present
2024
Sutanto Present Zaidan Novari Present
Komaruddin Hidayat Present Moh. Adib Present
Saladin Dharmanugraha
Present
Mohamad Nasir Present Effendi
Grandhis Helmi Harumansyah Present
Muliaman Dharmansyah
Present Hery Gunardi Present
Hadad
Adiwarman Azwar Karim Present Bob Tyasika Ananta Present
Masduki Baidlowi Present Ngatari Present
Suyanto Present Tribuana Tunggadewi Not present
BSI Performance Abu Rokhmad Present Anton Sukarna Present
3 April 04, 2024 Evaluation February
2024 Imam Budi Sarjito Present Ade Cahyo Nugroho Present
Sutanto Present Zaidan Novari Present
Komaruddin Hidayat Present Moh. Adib Present
Saladin Dharmanugraha
Present
Mohamad Nasir Present Effendi
Grandhis Helmi Harumansyah Present
Muliaman Dharmansyah
Present Hery Gunardi Not present
Hadad
Adiwarman Azwar Karim Present Bob Tyasika Ananta Present
Masduki Baidlowi Present Ngatari Not present
Suyanto Present Tribuana Tunggadewi Present
BSI Performance Abu Rokhmad Present Anton Sukarna Present
4 April 25, 2024 Evaluation March
2024 Imam Budi Sarjito Present Ade Cahyo Nugroho Not present
Sutanto Present Zaidan Novari Present
Komaruddin Hidayat Present Moh. Adib Present
Saladin Dharmanugraha
Present Hadir
Mohamad Nasir Effendi
Present Grandhis Helmi Harumansyah Not present
Muliaman Dharmansyah
Present Hery Gunardi Present
Hadad
Adiwarman Azwar Karim Present Bob Tyasika Ananta Not present
BSI Performance
5 May 30, 2024 Evaluation April Masduki Baidlowi Present Ade Cahyo Nugroho Present
2024 Suyanto Present Anton Sukarna Present
Abu Rokhmad Present Tribuana Tunggadewi Present
Fauzi Present Zaidan Novari Hadir
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Meeting Meeting Participants - Meeting Participants - Attendance
No. Agenda Attendance
Date Board of Commissioners Board of Directors
Saladin Dharmanugraha
Nazaruddin Present Present
Effendi
Komaruddin Hidayat Present Grandhis Helmi Harumansyah Not present
Mohamad Nasir Present Ari Rizaldi Hadir
Felicitas Tallulembang Present Harry Gusti Utama Present
Muliaman Dharmansyah
Present Hery Gunardi Present
Hadad
Adiwarman Azwar Karim Present Bob Tyasika Ananta Present
Masduki Baidlowi Present Ade Cahyo Nugroho Hadir
Suyanto Present Anton Sukarna Present
Bank Business Plan Abu Rokhmad Present Tribuana Tunggadewi Hadir
6 June 06, 2024
Revision 2024 Fauzi Present Zaidan Novari Not present
Saladin Dharmanugraha
Nazaruddin Present Present
Effendi
Komaruddin Hidayat Present Grandhis Helmi Harumansyah Not present
Mohamad Nasir Present Ari Rizaldi Present
Felicitas Tallulembang Present Harry Gusti Utama Present
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Not present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Present
7 June 27, 2024 Evaluation May Nazaruddin Present Zaidan Novari Not present
2024
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Felicitas Tallulembang Present Ari Rizaldi Present
Harry Gusti Utama Present
Adiwarman Azwar Karim Present Hery Gunardi Not present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Not present
Abu Rokhmad Present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Present
September 11,
8 Evaluation July Nazaruddin Present Zaidan Novari Present
2024
2024
Saladin Dharmanugraha
Komaruddin Hidayat Not present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Not present
Felicitas Tallulembang Present Ari Rizaldi Present
Harry Gusti Utama Present
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Not present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Present
September 26,
9 Evaluation August Nazaruddin Present Zaidan Novari Present
2024
2024
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Felicitas Tallulembang Present Ari Rizaldi Not present
Harry Gusti Utama Present
PT Bank Syariah Indonesia Tbk
342 2024 Annual Report
Page 345
Meeting Meeting Participants - Meeting Participants - Attendance
No. Agenda Attendance
Date Board of Commissioners Board of Directors
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Present
October 30,
10 Evaluation Nazaruddin Present Zaidan Novari Present
2024
September 2024
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Felicitas Tallulembang Present Ari Rizaldi Present
Harry Gusti Utama Present
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Not present
November 21,
11 Evaluation October Nazaruddin Present Zaidan Novari Present
2024
2024
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Felicitas Tallulembang Present Ari Rizaldi Present
Harry Gusti Utama Present
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Not present Anton Sukarna Present
BSI Performance Fauzi Present Tribuana Tunggadewi Present
December 19,
12 Evaluation Nazaruddin Present Zaidan Novari Present
2024
November 2024
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Felicitas Tallulembang Present Ari Rizaldi Present
Harry Gusti Utama Present
Joint Meeting of the Board of Commissioners, Directors and Sharia Supervisory Board
During 2024, the agenda, dates and participants of the joint meeting of the Board of Commissioners, Directors and Sharia Supervisory
Board were as follows.
Meeting Participants –
Meeting Meeting Participants -
No. Agenda Attendance Board of Directors and Attendance
Date Board of Commissioners
SSB
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Not present Bob Tyasika Ananta Present
BSI Performance Suyanto Present Ade Cahyo Nugroho Present
1 July 25, 2024 Evaluation June
2024 Abu Rokhmad Present Anton Sukarna Present
Fauzi Present Tribuana Tunggadewi Present
Nazaruddin Present Zaidan Novari Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
343
Page 346
CORPORATE
GOVERNANCE
Meeting Participants –
Meeting Meeting Participants -
No. Agenda Attendance Board of Directors and Attendance
Date Board of Commissioners
SSB
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Mohamad Nasir Present Grandhis Helmi Harumansyah Present
Ari Rizaldi Not present
Harry Gusti Utama Present
Prof. Dr. KH. Hasanudin,
Present
M.Ag
Felicitas Tallulembang Present DR. H. Mohamad Hidayat,
Present
MBA, M.H
Dr. H. Oni Sahroni, MA Present
Prof. Dr. K.H. Didin
Present
Hafidhuddin, M.Sc
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Present Anton Sukarna Present
Fauzi Not present Tribuana Tunggadewi Not present
Nazaruddin Present Zaidan Novari Present
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
Bank Business Plan
November 8, Mohamad Nasir Present Grandhis Helmi Harumansyah Present
2 2025 - 2027
2024
Ari Rizaldi Not present
Harry Gusti Utama Present
Prof. Dr. KH. Hasanudin,
Present
M.Ag
Felicitas Tallulembang Present DR. H. Mohamad Hidayat,
Present
MBA, M.H
Dr. H. Oni Sahroni, MA Not present
Prof. Dr. K.H. Didin
Present
Hafidhuddin, M.Sc
Adiwarman Azwar Karim Present Hery Gunardi Present
Masduki Baidlowi Present Bob Tyasika Ananta Present
Suyanto Present Ade Cahyo Nugroho Present
Abu Rokhmad Not present Anton Sukarna Present
Fauzi Present Tribuana Tunggadewi Present
Nazaruddin Present Zaidan Novari Present
Saladin Dharmanugraha
Komaruddin Hidayat Present Present
Effendi
PwC Hardclose
December 19, Mohamad Nasir Present Grandhis Helmi Harumansyah Present
3 Meeting Audit BSI
2024
2024 Ari Rizaldi Not present
Harry Gusti Utama Present
Prof. Dr. KH. Hasanudin,
Present
M.Ag
Felicitas Tallulembang Present DR. H. Mohamad Hidayat,
Present
MBA, M.H
Dr. H. Oni Sahroni, MA Present
Prof. Dr. K.H. Didin
Present
Hafidhuddin, M.Sc
PT Bank Syariah Indonesia Tbk
344 2024 Annual Report
Page 347
Frequency and Attendance of Board of Commissioners’ Meetings
Table of Frequency and Attendance of the Board of Commissioners' Meetings
Joint Meeting of the Board of
Board of Commissioners Meeting Commissioners and the Board of GMS
Directors
Number and Percentage of
Name Position Number and Percentage of Attendance Number and Percentage of Attendance
Attendance
Number Number Number
Number of Number of Number of
of Percentage of Persentase of Percentage
Attendance Attendance Attendance
Meetings Meetings Meetings
President
Muliaman
Commissioner
Dharmansyah 18 18 100% 12 12 100% 2 2 100%
concurrently
Hadad
Independent
Deputy President
Adiwarman Commissioner
18 18 100% 12 12 100% 2 2 100%
Azwar Karim concurrently
Independent
Masduki
Commissioner 18 15 83% 12 11 2 2 100%
Baidlowi
Suyanto Commissioner 18 18 100% 12 12 100% 2 2 100%
Abu Rokhmad Commissioner 18 15 83% 12 10 2 2 100%
Imam Budi
Commissioner 6 6 100% 4 4 100% 1 1 100%
Sarjito*
Sutanto* Commissioner 6 6 100% 4 4 100% 1 1 100%
Fauzi** Commissioner 12 11 92% 8 8 100% - - -
Nazaruddin** Commissioner 12 12 100% 8 8 100% - - -
Komaruddin Independent
18 17 94% 12 11 2 2 100%
Hidayat Commissioner
Independent
Mohamad Nasir 18 18 100% 12 12 100% 2 2 100%
Commissioner
Felicitas Independent
12 12 100% 8 8 100% - - -
Tallulembang** Commissioner
*Stopped serving on May 17, 2024
*Started serving on May 17, 2024 and effective on December 10, 2024
Training and/or Competency Development for Members of The Board of Commissioners
The policy related to improving the competence of the Board of Commissioners is regulated in the Human Capital Standard Operating
Procedure which aims to ensure that each member of the Board of Commissioners has adequate knowledge and skills in carrying out their
duties and responsibilities. The competence development program includes training, workshops, and other activities designed to improve
competence in accordance with the latest developments in the Bank's industry and business. Each member of the Board of Commissioners is
required to participate in a competency development program periodically to ensure that they continue to have relevant understanding and
can make the right decisions. The Board of Commissioners' participation in improving competence during 2024 is as follows.
The realization of capability enhancement programs attended by the Board of Commissioners throughout 2024 is detailed in the
following table:
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
Board Forum Q4 2024 Sharing Session
Bandung/Friday,
Navigating Uncertainty : Role of Islamic Mandiri Group
Muliaman President Commissioner February 23, 2024
Ecosystem in Driving Economic Growth
Dharmansyah concurrently
Hadad Independent Top Executive Learning Program (TELP)
Jakarta/Monday, Bank Syariah Indonesia
- Series II 2024 Theme: Leadership
February 26, 2024 University
Transformation
PT Bank Syariah Indonesia Tbk
2024 Annual Report
345
Page 348
CORPORATE
GOVERNANCE
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
One Day Workshop for Commissioners
Jakarta/Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University dan IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Board Forum Q2 - 2024 Strategic
Jakarta/Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
Indonesia Risk
Recertification Provision for Equivalency Jakarta/ Monday, August
Professional Association
Level 7 Risk Management 19, 2024
- IRPA
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Board Forum Q4 Tahun 2024 Sharing
Session Navigating Uncertainty : Role of Bandung/ Friday,
Mandiri Group
Islamic Ecosystem in Driving Economic February 23, 2024
Growth
Top Executive Learning Program (TELP)
Jakarta/ Monday, Bank Syariah Indonesia
- Series II 2024 Theme: Leadership
February 26, 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University and IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Deputy President
Board Forum Q2 - 2024 Strategic
Adiwarman Azwar Commissioner Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
Karim concurrently 09, 2024 (Persero) Tbk
Domination
Independent
National Seminar “DEVELOPMENT
OF SYARIAH BANK PRODUCTS: Jakarta/ Wednesday,
ASBISINDO
“Strengthening the Characteristics and November 06, 2024
Regulation of Islamic Banking”
Board Forum Q3 - 2024 Collaborative
Jakarta/ Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indonesia
Top Executive Learning Program (TELP) -
Jakarta/ Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Board Forum Q4 Tahun 2024 Sharing
Session Navigating Uncertainty : Role of Bandung/ Friday,
Mandiri Group
Islamic Ecosystem in Driving Economic February 23, 2024
Growth
Top Executive Learning Program (TELP)
Masduki Baidlowi Commissioner Jakarta/ Monday, Bank Syariah Indonesia
- Series II 2024 Theme: Leadership
February 26, 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University and IBI
Syariah Indonesia, Tbk
PT Bank Syariah Indonesia Tbk
346 2024 Annual Report
Page 349
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Board Forum Q2 - 2024 Strategic
Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
National Seminar: "ISLAMIC BANKING
PRODUCT DEVELOPMENT: Strengthening Jakarta/ Wednesday,
ASBISINDO
Characteristics and Regulations in Sharia November 06, 2024
Banking"
Board Forum Q3 - 2024 Collaborative
Jakarta/ Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indonesia
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Knowledge Sharing Forum (KSF) Series 1 Jakarta/Wednesday, Bank Syariah Indonesia
Tahun 2024 Gen AI Seasons January 10, 2024 University
Board Forum Q4 Tahun 2024 Sharing
Session Navigating Uncertainty : Role of Bandung/ Friday,
Mandiri Group
Islamic Ecosystem in Driving Economic February 23, 2024
Growth
Top Executive Learning Program (TELP)
Jakarta/ Monday, Bank Syariah Indonesia
- Series II Tahun 2024 Tema : Leadership
February 26, 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University dan IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Suyanto Commissioner Board Forum Q2 - 2024 Strategic
Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
National Seminar “DEVELOPMENT
OF SYARIAH BANK PRODUCTS: Jakarta/ Wednesday,
ASBISINDO
“Strengthening the Characteristics and November 06, 2024
Regulation of Islamic Banking”
Board Forum Q3 - 2024 Collaborative
Jakarta/ Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indonesia
Top Executive Learning Program (TELP) -
Jakarta/ Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Board Forum Q4 Tahun 2024 Sharing
Session Navigating Uncertainty : Role of Bandung/ Friday,
Mandiri Group
Islamic Ecosystem in Driving Economic February 23, 2024
Abu Rokhmad Commissioner Growth
Top Executive Learning Program (TELP)
Jakarta/ Monday, Bank Syariah Indonesia
- Series II Tahun 2024 Tema : Leadership
February 26, 2024 University
Transformation
PT Bank Syariah Indonesia Tbk
2024 Annual Report
347
Page 350
CORPORATE
GOVERNANCE
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University and IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Board Forum Q2 - 2024 Strategic
Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Board Forum Q4 2024 Sharing Session
Bandung, February 23
Navigating Uncertainty: Role of Islamic BSI X Mandiri
2024
Ecosystem in Driving Economic Growth
Top Executive Learning Program (TELP)
Jakarta, Monday, Bank Syariah Indonesia
Imam Budi Sarjito* Commissioner Series II Tahun 2024 Tema :Leadership
February 26 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta, Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4 2024 University X IBI
Syariah Indonesia, Tbk
Board Forum Q4 2024 Sharing Session
Bandung, Fridat,
Navigating Uncertainty: Role of Islamic BSI X Mandiri
Februariy 23 2024
Ecosystem in Driving Economic Growth
Top Executive Learning Program (TELP)
Jakarta, Monday, Bank Syariah Indonesia
Sutanto* Commissioner - Series II Tahun 2024 Tema :Leadership
February 26 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta, Mondat, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4 2024 University X IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Lembaga Pengembangan
Online/Thursday-Friday,
Basic Training of Islamic Banking Perbankan Indonesia
July 4-5, 2024
(LPPI)
Jakarta/Wednesday-
Commissioner Alignment Seminar (Level 4 PT Bank Syariah
Thursday, July 17-18,
and Level 5) Indonesia Tbk
2024
Board Forum Q2 - 2024 Strategic
Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
Fauzi** Commissioner National Seminar “DEVELOPMENT
OF SYARIAH BANK PRODUCTS: Jakarta/ Wednesday,
ASBISINDO
“Strengthening the Characteristics and November 06, 2024
Regulation of Islamic Banking”
Board Forum Q3 - 2024 Collaborative
Jakarta/ Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indonesia
Top Executive Learning Program (TELP) -
Jakarta/ Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
PT Bank Syariah Indonesia Tbk
348 2024 Annual Report
Page 351
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Indonesian Banking
Online/Thursday-Friday,
Basic Training of Islamic Banking Development Institute
July 4-5, 2024
(LPPI)
Jakarta/Wednesday-
Commissioner Alignment Seminar (Level 4 PT Bank Syariah
Thursday, July 17-18,
and Level 5) Indonesia Tbk
2024
Board Forum Q2 - 2024 Strategic
Jakarta/ Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
Nazaruddin** Commissioner 09, 2024 (Persero) Tbk
Domination
National Seminar “DEVELOPMENT OF
SYARIAH BANK PRODUCTS: “Strengthening Jakarta/ Wednesday,
ASBISINDO
the Characteristics and Regulation of Islamic November 06, 2024
Banking”
Top Executive Learning Program (TELP) -
Jakarta/ Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
Board Forum Q4 Tahun 2024 Sharing
Session Navigating Uncertainty : Role of Bandung/ Friday,
Mandiri Group
Islamic Ecosystem in Driving Economic February 23, 2024
Growth
Top Executive Learning Program (TELP)
Jakarta/ Monday, Bank Syariah Indonesia
- Series II Tahun 2024 Tema : Leadership
February 26, 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University and IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/ Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Independent Board Forum Q2 - 2024 Strategic Innovation Jakarta/ Friday, August PT Bank Mandiri
Komaruddin Hidayat
Commissioner in Conglomerates for Market Domination 09, 2024 (Persero) Tbk
National Seminar “DEVELOPMENT OF
SYARIAH BANK PRODUCTS: “Strengthening Jakarta/ Wednesday,
ASBISINDO
the Characteristics and Regulation of Islamic November 06, 2024
Banking”
Board Forum Q3 - 2024 Collaborative
Jakarta/ Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indonesia
Top Executive Learning Program (TELP) -
Jakarta/ Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung/ Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise
December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future
PT Bank Syariah Indonesia Tbk
2024 Annual Report
349
Page 352
CORPORATE
GOVERNANCE
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
Banking Risk Management Refreshment
Level 5: Managing Insurance Risk, Intra
Online/Friday, January Bank Syariah Indonesia
Group Transaction Risk, Stress & Back
26, 2024 University
Testing and Analyzing Information System
Needs
Board Forum Q4 2024 Sharing Session
Bandung/Friday,
Navigating Uncertainty : Role of Islamic Mandiri Group
February 23, 2024
Ecosystem in Driving Economic Growth
Top Executive Learning Program (TELP)
Jakarta/Monday, Bank Syariah Indonesia
- Series II 2024 Theme: Leadership
February 26, 2024 University
Transformation
One Day Workshop for Commissioners
Jakarta/Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT Bank
4, 2024 University and IBI
Syariah Indonesia, Tbk
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Jakarta/Monday, May PT Bank Mandiri
Dominance Sharing Session Sustainability
20, 2024 (Persero) Tbk
Independent Synergy: Constructive Collaboration on
Mohamad Nasir Mandiri Ecosystem
Commissioner
Board Forum Q2 - 2024 Strategic
Jakarta/Friday, August PT Bank Mandiri
Innovation in Conglomerates for Market
09, 2024 (Persero) Tbk
Domination
National Seminar “DEVELOPMENT
OF SYARIAH BANK PRODUCTS: Jakarta/Wednesday,
ASBISINDO
“Strengthening the Characteristics and November 06, 2024
Regulation of Islamic Banking”
Board Forum Q3 - 2024 Collaborative
Jakarta/Friday,
Future : Paving Pathways For Better Mandiri Group
November 15, 2024
Indoneisa
Top Executive Learning Program (TELP) -
Jakarta/Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session di Rapat Kerja Nasional
(RAKERNAS) PT Bank Syariah Indonesia Bandung/Friday, PT Bank Syariah
Tbk by Juan Hasang Enterprise Solution December 20, 2024 Indonesia Tbk
Architecht Manager AWS Indonesia
Board Forum Q1 - 2024 Innovation and
Sustainability to Catalyze Mandiri’s Market
Dominance Sharing Session Sustainability Jakarta/May 20, 2024 Mandiri Group
Synergy: Constructive Collaboration on
Mandiri Ecosystem
Briefing on Certification Scheme for Level 4 Online/Monday-Tuesday,
ASBISINDO
Banking Risk Management June 24-25, 2024
Online/Thursday-Friday,
Basic Sharia Baking Training (PDPS) LPPI
July 4-5, 2024
Briefing on Certification Scheme for Level 4 Jakarta/Wednesday, July
ASBISINDO
Banking Risk Management (Advanced) 10, 2024
Briefing on Certification Scheme for Level 6
Online/July 27-28, 2024 JMS Education
Felicitas Independent Banking Risk Management (Fast Track)
Tallulembang** Commissioner
Jakarta/Wednesday
Onboarding Commissioner Program Batch
– Thursday, 07 – 08 BUMN
8 2024
August 2024
Board Forum Q2 - 2024 Strategic
Jakarta/Friday, 09
Innovation in Conglomerates for Market Mandiri Group
August 2024
Domination
Intensification of Certification Scheme
Online/Friday, 16 August
Materials for Level 6 Banking Risk JMS Education
2024
Management (Fast Track)
National Seminar: "ISLAMIC BANKING
PRODUCT DEVELOPMENT: Strengthening Jakarta/Wednesday,
ASBISINDO
Characteristics and Regulations in Sharia November 06, 2024
Banking"
PT Bank Syariah Indonesia Tbk
350 2024 Annual Report
Page 353
Types of Training and Competency Time and Place of
Name Position Organizer
Development Materials/Training Implementation
Top Executive Learning Program (TELP) -
Jakarta/Tuesday, Bank Syariah Indonesia
December 2024 Theme: Execution Matters:
December 17, 2024 University
Plans Change Nothing
Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah Bandung/Friday, PT Bank Syariah
Indonesia Tbk by Juan Hasang Enterprise December 20, 2024 Indonesia Tbk
Solution Architect Manager AWS Indonesia
*Stopped serving on May 17, 2024
*Started serving on May 17, 2024 and effective on December 10, 2024
Orientation Program for New Commissioners
Given the diverse backgrounds of the Board of Commissioners members, BSI consistently organizes an introduction program for
new members. Through this program, the Board of Commissioners can get to know each other and build teamwork that is solid,
comprehensive, and effective while also gaining a general understanding of the condition of Bank Syariah Indonesia.
In line with the Board Manual (Guidelines for the Board of Commissioners and Board of Directors), the orientation program for the
Board of Commissioners includes:
1. Corporate introduction covering Corporate Strategy, Vision, and Mission
2. Islamic Banking Training
3. Risk Management Training
4. Training on Good Corporate Governance (GCG) for Public Companies
In 2024, three (3) new members joined the Board of Commissioners: Fauzi, Nazaruddin, and Felicitas Tallulembang. All new Commissioners
have participated in the orientation program, with the schedule and topics as follows.
No Training Time Organizer
Wednesday, June 5, • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS -
1. 2024 • Corporate Secretary and Communication Group
Corporate Plan
09.00-10.30 • Change Management & Transformation Office Group
• PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - Thursday, June 6, 2024
2. • Corporate Secretary and Communication Group
Introduction to Sharia and Sharia Contracts 09.00-10.30
• Compliance & AML-CFT Group
• PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - Bank Friday, June 7, 2024
3. • Corporate Secretary and Communication Group
Soundness Level (TKB) 09.00-10.30
• Operational Portfolio & Market Risk Group
Orientation Program for BoC & DPS - One Monday, June 10, 2024 • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
4.
Culture 09.00-10.30 • Corporate Secretary and Communication Group
Wednesday, June 12, • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - Bank
5. 2024 • Corporate Secretary and Communication Group
Business Plan (RBB)
13.00-14.30 • Strategic Planning & Performance Management Group
• PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - Good Thursday, June 13, 2024
6. • Corporate Secretary and Communication Group
Corporate Governance (GCG) 08.00-09.30
• Compliance & AML-CFT Group
PT Bank Syariah Indonesia Tbk
2024 Annual Report
351
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CORPORATE
GOVERNANCE
Recommendationsand Implementation of The Board of Commissioners' Duties
In accordance with BSI’s Articles of Association, the Board of Commissioners is responsible for supervising management policies,
overseeing the overall management of the Company and its business carried out by the Board of Directors, and providing advice to
the Board of Directors. This includes supervising the implementation of the Company's long-term plans, corporate work plans, the
provisions of the Articles of Association, resolutions of the GMS, as well as applicable laws and regulations, while ensuring alignment
with the Company's objectives.
In general, the Board of Commissioners expects management to maintain sustainable performance in the future. Specifically, the Board
of Commissioners' responses, advice, and recommendations on BSI’s performance as of December 31, 2024, are as follows:
No. Topic Directions/Advice/Recommendations from the Board of Commissioners
The Board of Commissioners appreciates the management's performance as of December 31, 2024, which has
demonstrated healthy, efficient, and resilient growth, as reflected in:
1. Total assets reaching IDR408.6 trillion, growing 15.6% YoY (108% of the target);
2. Net profit of IDR7.0 trillion, growing 22.8% YoY (115.2% of the target);
1. Performance
3. Cost to Income Ratio at 50.89%, better than the target of 51.49%;
4. Maintained financing quality, with NPF Gross at 1.90%, better than the target of 2.00%; and
5. The successful implementation of strategic initiatives such as the launch of BYOND, Project Bosphorus, New
CMS, and others
1. CASA as of December 31, 2024, reached IDR197 trillion, growing 10.65% from December 2023 but achieving
only 97.78% of the target (IDR201 trillion), mainly due to the unmet Giro target. A strategy should be
developed to sustain transactional Giro growth, including optimizing the Islamic Ecosystem (ISE) and the New
CMS application.
2. Savings grew Rp15.8 trillion YoY (from IDR124.7 trillion in December 2023 to IDR140.5 trillion in December
2024, a 12.67% increase). Efforts should be made to prevent a significant decline in January 2025.
2. Third-Party Funds
3. To further increase Savings growth, the Restricted Investment product could be considered a game changer
due to its significant nominal value and growth throughout 2024.
4. The Top 50 depositor concentration in December 2024 was IDR77.9 trillion, an increase of Rp6.8 trillion from
December 2023 (IDR71.1 trillion), with a growth of 9.6%. Although its concentration decreased from 24.19%
(December 2023) to 23.79% (December 2024) and remains below the appetite limit (30%), early management
of Cost of Funds (CoF) is necessary given the likelihood of high fund pricing in the market.
1. Consumer financing realization in December 2024 reached IDR138.2 trillion, achieving 97.22% of the target.
Given its high yield and good quality, an upfront loading strategy should be prepared.
2. The significant improvement in SME Segment Collectibility 2, which improved by 95 bps YoY, should continue
3. Financing to be monitored to ensure sustainability.
3. For new disbursements of Auto Financing Products, which now use a Captive Customer-based business model,
quality control must be maintained in 2025, as NPF and Collectibility 2 stood at 2.62% and 3.14%, respectively,
with a write-off of IDR117 billion in December 2024.
1. Overhead costs exceeded the budget in December 2024, particularly in BUA expenses (IDR5,572 billion vs.
budget of IDR5,285 billion) and promotion costs (IDR944 billion vs. budget of IDR847 billion). This should
be addressed and evaluated, especially when preparing future budgets and controlling overhead costs more
4. Profit & Loss
strictly, particularly non-business-related expenses.
2. The Bank should expedite licensing for independent Hasanah Card management from Financial Services
Authority (OJK) to boost revenue from both financing and Fee-Based Income in 2025.
1. The Bank should anticipate and mitigate global economic risks, such as the U.S. presidential election in 2025,
trade war escalations, geopolitical tensions in the Middle East, and declining preference for green economy
trends, as well as domestic risks such as potential fiscal deficits, inflation, and exchange rate fluctuations that
may impact the Bank’s business and performance.
2. User registration (UREG) for BYOND reached 1.98 million customers by December 31, 2024, with 1.31 million
5. Others activated users (66.3%). Meanwhile, UREG for BSI Mobile reached 7.39 million customers, with 3.52 million
active users (47.6%). While BYOND’s activation rate is higher, only 26.79% of BSI Mobile customers have
migrated to BYOND. The migration process must be reviewed and accelerated for optimal implementation.
3. The Bank should intensify the activation program for EDC (Electronic Data Capture) machines.
4. The Bank should expedite the Bullion Bank licensing process with OJK to optimize the growing gold business
potential in Indonesia
PT Bank Syariah Indonesia Tbk
352 2024 Annual Report
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Throughout 2024, the Board of Commissioners has fulfilled c. Monitoring the implementation of the Anti-Fraud
its supervisory duties and responsibilities regarding the Bank's Strategy, Anti-Money Laundering and Counter-Terrorism
management policies and operations, in accordance with Financing (AML-CFT) Program, and Customer Due
applicable laws and regulations, the Company's Articles of Diligence Principles.
Association, and the Work Plan established at the beginning of d. Ensuring the adoption of Good Corporate Governance
the year. The key supervisory activities carried out include: (GCG) principles and practices at all levels, including
1. Supervising the Implementation of the Bank Business Plan overseeing GCG implementation, reviewing GCG reports
(RBB): submitted by the Board of Directors, and monitoring the
a. Directing, monitoring, and evaluating the implementation results of the GCG self-assessment.
of the Bank’s strategic policies for 2024-2026, including 7. Evaluation and Supervision of Information Technology:
assessments of the Corporate Plan, RBB, and financial Evaluating, directing, and monitoring the Bank's IT strategic
performance on a monthly basis. plans and IT-related policies at BSI.
b. Overseeing the achievement of the RBB, particularly 8. Monitoring Human Resource (HR) Development: Overseeing
key business plan objectives such as credit distribution, and evaluating the management and development of human
asset quality improvement, third-party fund collection, resources (HR), particularly in relation to strategic HR
productivity, and efficiency. functions that support the Bank’s performance objectives.
c. Reviewing the Revised RBB for 2024-2026. 9. Approving Matters Requiring Board of Commissioners’
d. Evaluating the realization of the RBB as reported to Approval: Granting approval for matters that require Board
the Financial Services Authority (OJK) on a semi-annual of Commissioners’ consent, as stipulated by applicable
basis and submitting the RBB supervision report to OJK. regulations and the Company's Articles of Association.
e. Reviewing and approving the Bank Business Plan (RBB) 10. Conducting Supervisory Visits. In 2024, the Board of
for 2025-2027. Commissioners conducted supervisory visits to six (6)
2. Reviewing Financial Information: Analyzing financial Regional Offices, including Regional and/or Branch Offices
reports to be issued by the Company, as prepared by Public located in Region I (Aceh), Region II (Medan), Region VII
Accounting Firms (KAP) or other external parties. (Semarang), Region VIII (Surabaya), Region IX (Kalimantan),
3. Supervising Internal Control at BSI: and Region X (Makassar) to ensure effective implementation
a. Ensuring that BSI’s internal control system is operating of policies, regulatory compliance, and operational efficiency
effectively. across the Bank’s branches.
b. Ensuring that the Board of Directors monitors the
effectiveness of the Internal Audit Business Unit (SKAI). Board of Commissioners Performance Assessment
c. Overseeing the implementation of the Internal Audit
Business Unit’s (SKAI) duties. Board of Commissioners Performance Assessment
4. Supervising the Bank’s Soundness Level: Conducting Implementation Procedure
supervision, monitoring, and evaluation of the Bank’s
financial soundness on a semi-annual basis and supporting The Board of Commissioners' performance assessment,
the Board of Directors in taking necessary actions to conducted through the GMS, follows these steps:
maintain and/or improve the Bank’s soundness level. 1. The Board of Commissioners submits a performance report
5. Supervising the Risk Management Unit: Monitoring risk for evaluation by shareholders at the GMS.
management strategies to ensure the Bank operates within 2. Performance is evaluated based on predefined indicators
acceptable risk tolerance levels aligned with the Board’s duties and responsibilities.
6. Supervising Compliance Implementation at BSI: 3. The self-assessment results of each Commissioner serve as a
a. Evaluating BSI’s compliance function, ensuring it is reference for shareholders when deciding on reappointments
effectively implemented, and providing recommendations or dismissals. The results also serve as a benchmark for
to the Board of Directors to enhance compliance quality. improving the effectiveness of the Board of Commissioners.
b. Reviewing compliance function reports and updates on
the duties of the Compliance Director, as periodically
submitted by the Board of Directors.
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Evaluation Criteria for The Board Of Commissioners
No. Indicator Assessment Weight
1 The Board of Commissioners holds at least four (4) Board meetings annually 10%
2 The Board of Commissioners holds at least four (4) joint meetings with the Board of Directors annually. 10%
3 The Board of Commissioners holds at least one (1) joint meeting with the Sharia Supervisory Board (DPS)
10%
annually.
4 The Board of Commissioners participates in at least one (1) seminar or training per year to enhance
10%
knowledge, expertise, and skills in their respective fields.
5 The Board of Commissioners conducts at least two (2) branch or regional office visits annually as part of its
10%
supervisory function.
6 The Board of Commissioners evaluates the performance of Bank Syariah Indonesia at least four (4) times per
10%
year.
7 The Board of Commissioners prepares and submits the Bank Business Plan Supervision Report to regulators
10%
at least twice (2) per year.
8 The Board of Commissioners reviews, evaluates, and approves matters that require Board approval as
10%
stipulated by applicable regulations and the Company’s Articles of Association
9 The Board of Commissioners ensures the implementation of Good Corporate Governance (GCG) principles
10%
and practices at all organizational levels.
10 The Board of Commissioners ensures that the committees under its supervision, including the Audit
Committee, Risk Monitoring Committee, and Nomination & Remuneration Committee, effectively carry out
their duties in accordance with applicable regulations.
The following indicators are used to assess the implementation of the duties and functions of the
10%
committees under the Board of Commissioners:
• Implementation of Committee Meetings and Work Plans
• Attendance and participation in Committee Meetings
• Submission of review results to the Board of Commissioners
• Timely preparation and submission of Committee Reports
Parties That do The Assessment
The performance assessment of the Board of Commissioners was carried out through self-assessment. The results awere reported in
the GMS.
Results of The Directors ‘Performance Assessment
Assessment
No. Indicator Achievement
Weight
1 The Board of Commissioners holds at least four (4) Board meetings annually 10% 100%
2 The Board of Commissioners holds at least four (4) joint meetings with the Board of Directors
10% 100%
annually.
3 The Board of Commissioners holds at least one (1) joint meeting with the Sharia Supervisory Board
10% 100%
(DPS) annually.
4 The Board of Commissioners participates in at least one (1) seminar or training per year to enhance
10% 100%
knowledge, expertise, and skills in their respective fields.
5 The Board of Commissioners conducts at least two (2) branch or regional office visits annually as
10% 100%
part of its supervisory function.
6 The Board of Commissioners evaluates the performance of Bank Syariah Indonesia at least four (4)
10% 100%
times per year.
7 The Board of Commissioners prepares and submits the Bank Business Plan Supervision Report to
10% 100%
regulators at least twice (2) per year.
8 The Board of Commissioners reviews, evaluates, and approves matters that require Board approval
10% 100%
as stipulated by applicable regulations and the Company’s Articles of Association
9 The Board of Commissioners ensures the implementation of Good Corporate Governance (GCG)
10% 100%
principles and practices at all organizational levels.
PT Bank Syariah Indonesia Tbk
354 2024 Annual Report
Page 357
Assessment
No. Indicator Achievement
Weight
10 The Board of Commissioners ensures that the committees under its supervision, including the
Audit Committee, Risk Monitoring Committee, and Nomination & Remuneration Committee,
effectively carry out their duties in accordance with applicable regulations.
The following indicators are used to assess the implementation of the duties and functions of the
10% 100%
committees under the Board of Commissioners:
• Implementation of Committee Meetings and Work Plans
• Attendance and participation in Committee Meetings
• Submission of review results to the Board of Commissioners
• Timely preparation and submission of Committee Reports
Performance Assessment of the Board Criteria for The Board Of Directors' Performance
of Directors Assessment
Procedure for Implementing the Board of Directors' The performance assessment of the Board of Directors is based
Performance Assessment on the achievement of Key Performance Indicators (KPI). The
KPIs for 2024 include:
The performance evaluation of the Board of Directors is
conducted by the Board of Commissioners with the assistance 1. Financial Perspective
of the Nomination and Remuneration Committee. The results 2. Internal Process Perspective
of the review are used as a basis for determining the number 3. People Development Perspective
of bonuses (tantiem) for the Board of Directors and the Board
of Commissioners. The results of the performance review of the Party Responsible for The Assessment
Board of Directors are then submitted to the General Meeting of
Shareholders (GMS). The performance assessment of the Board of Directors is carried
out by the Board of Commissioners with the assistance of the
Nomination and Remuneration Committee and then submitted
to the GMS.
RESULTS OF THE DIRECTORS ‘PERFORMANCE ASSESSMENT
Dec-24
No Perspective Weight KPI Weight Target Description Characteristic
Real Target Penc. Skor
Return on
ROE (Return Equity as of
1 60.00% 15% 15.63% Max 17.77% 15.63% 113.67% 17.05
on Equity) December
2024
IDR 6,080 Profit after tax IDR 7,006 IDR 6,080
2 Net Profit BSI 20% Max 115.23% 23.05
billion and zakat billion Billion
Financial Composite
Bank
Bank
3 Soundness 15% 2 Min 2 2 100.00% 15.00
Soundness
Rating
Level
IDR BSI Financing IDR IDR
4 Financing 10% 272,987 as of December Max 278,481 272,987 102.01% 10.20
billion 2024 billion billion
Financing
at Risk as of
5 FaR 15% 8.63% Min 7.25% 8.63% 115.94% 17.39
December
2024
Market
Market
Internal IDR 110 Capitalization IDR 126 IDR 110
6 15.00% Capitalization 15% Max 114.48% 17.17
Process Trillion as of December Trillion Trillion
(Rp. T)
2024
IDR 348 Net profit per IDR 406 IDR 348
People Employee
7 10.00% 10% Million/ employee (IDR Max Million/ Million/ 116.67% 11.67
Development Productivity
Employee millions) Employee Employee
TOTAL 100% 111.53
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Performance Assessment of Committees Under The NOMINATION AND REMUNERATION COMMITTEE
Board of Commissioners and Assessment Basis
The Nomination and Remuneration Committee has the duty and
The Board of Commissioners ensures that the committees under responsibility to assist the Board of Commissioners in carrying
its supervision, namely the Audit Committee, Risk Monitoring out matters relating to remuneration and nominations for
Committee, and Nomination & Remuneration Committee, members of the Board of Directors and Board of Commissioners.
effectively perform their duties and functions in accordance with
applicable regulations. The performance assessment of these Throughout 2024, the Nomination and Remuneration
committees is conducted annually by the Board of Commissioners. Committee has carried out its duties and responsibilities well.
The Nomination and Remuneration Committee has held 3 (three)
The criteria for assessing the performance of the committees in meetings and carried out its duties, including:
carrying out their duties and functions include: 1. Proposal for the 2024 Management Remuneration and 2023
1. Implementation of Committee Meetings and Work Plans Performance Bonus (Tantiem).
2. Attendance and participation in Committee Meetings 2. Proposal for Candidates for the Sharia Supervisory Board
3. Submission of review results to the Board of Commissioners (DPS) of BSI for 2024.
4. Timely preparation and submission of Committee Reports 3. Recommendation for Candidates for the Company's
Management
AUDIT COMMITTEE
Risk Monitoring Committee
The Audit Committee has the duty and responsibility to assist
the Board of Commissioners in supervising the Bank, especially The Risk Monitoring Committee has the duty and responsibility
in carrying out the duties and functions of supervision on to supervise and provide advice to the Board of Directors
matters related to financial information, internal control systems regarding the Bank's risk management. Throughout 2024,
(Internal Control System), and the effectiveness of audits by the Risk Monitoring Committee has carried out its duties and
internal auditors and external auditors. Throughout 2024, the responsibilities well. The Risk Monitoring Committee has held 24
Audit Committee has carried out its duties and responsibilities (twenty four) meetings and carried out its duties, including:
well. The Audit Committee has held 22 (twenty-two) meetings 1. Conducting an evaluation of the suitability between risk
and carried out its duties, including: management policies and the implementation of Bank
1. Conducting a review of the implementation of audits policies;
by internal and external auditors, and supervising the 2. Conduct monitoring and evaluation of the implementation
implementation of follow-up actions by the Board of of the duties of the Risk Management Committee and risk
Directors on the auditor's findings; management work units;
2. Providing Recommendations for the Proposal for the 3. Overseeing and evaluating the Bank’s Financial Soundness
Appointment of a Public Accounting Firm (KAP) and Public Report on a semi-annual basis.;
Accountant (AP) for the Audit of the Annual Financial Report 4. Supervising and evaluating Compliance Reports, including:
of PT Bank Syariah Indonesia Tbk in 2024; a. Report on the Duties & Responsibilities of the Director
3. Providing the Audit Committee's recommendation to the overseeing Compliance / Compliance Report,
Board of Commissioners regarding the approval of the Audit b. Integrated Compliance Report & Integrated Governance
Service Honorarium for BSI's Financial Statements for the Report,
2024 Fiscal Year; c. Anti-Money Laundering and Counter-Terrorism
4. Providing the Audit Committee's recommendation to the Financing (AML-CFT) Report;
Board of Commissioners regarding the approval of Published 5. Supervising and evaluating the Bank’s Human Resource
Financial Statements throughout 2024. Development Strategy
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356 2024 Annual Report
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6. Monitoring the Recovery & Resolution Plan reporting As stated in the Articles of Association of Bank Syariah Indonesia,
7. Overseeing risk management related to corporate actions a Board of Commissioners member has the right to resign under
or other initiatives, such as proposals for Threshold the following conditions:
Limits (Board of Directors’ authority requiring Board of 1. A member of the Board of Commissioners may resign before
Commissioners’ approval). their term expires by submitting a written notice to the
Company at least ninety (90) days in advance.
Mechanism for Termination and Resignation of 2. The Company is required to convene a GMS within ninety
The Board of Commissioners (90) calendar days of receiving the resignation letter to
decide on the resignation request.
The term of office of a Board of Commissioners member ends 3. The Company must disclose the resignation to the public
under the following circumstances: and notify the Financial Services Authority (OJK) within two
1. Their resignation becomes effective. (2) working days after receiving the resignation request and
2. They pass away. after the GMS decision.
3. Their term of office expires. 4. Before the resignation becomes effective, the resigning
4. They are dismissed based on a resolution of the General Commissioner remains obligated to fulfill their duties and
Meeting of Shareholders (GMS). responsibilities in accordance with the Articles of Association
5. They are declared bankrupt by the Commercial Court with a and applicable regulations.
final and binding decision or placed under guardianship by a 5. A resigning Commissioner remains accountable for their
court ruling. actions as a member of the Board of Commissioners from
6. They no longer meet the requirements to serve as a their appointment until the date their resignation is approved
Commissioner, as stipulated in the Articles of Association by the GMS.
and applicable regulations. 6. A Commissioner’s release from responsibility is granted only
after approval in the Annual GMS.
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CORPORATE
GOVERNANCE
Sharia Supervisory Board 10. Implementing Good Corporate Governance (GCG) principles
in carrying out its duties and responsibilities in accordance
The Sharia Supervisory Board (DPS) is the Bank’s organizational with applicable laws and regulations.
body tasked with giving advice and suggestions to the Board 11. In carrying out its functions, the Sharia Supervisory Board is
of Directors and overseeing the Bank’s activities to ensure required to:
adherence to sharia principles. The functions should keep the a. Follow the fatwas of the National Sharia Board (DSN).
Bank’s products, services, and operations in line with sharia b. Report the Bank’s Sharia business activities to OJK or
principles. DPS also ensures the National Sharia Council’s fatwa its successor institution in accordance with regulatory
is applied at the Bank. requirements.
In discharging its duties, DPS works with the Compliance Unit Term of Office of The Sharia Supervisory Board
(SKKP) and Internal Audit Unit (SKAI) to ensure the Bank’s
adherence to sharia principles. The DPS is appointed and ratified The appointment of Sharia Supervisory Board members is
through the GMS in accordance with recommendations from the effective from the closing of the GMS that appoints them or
National Sharia Council of the Indonesian Ulema Council (DSN another date specified by the GMS and ends at the close of the
MUI). third (3rd) Annual GMS after their appointment. This is subject
to compliance with Capital Market regulations. However, the
Profile of The Shariah Supervisory Board GMS has the authority to dismiss a Sharia Supervisory Board
member at any time before their term expires, in accordance
The profile of the Sharia Supervisory Board is detailed in the with applicable Capital Market and Sharia Banking regulations.
Company Profile section under the Sharia Supervisory Board
Profile in this Annual Report. Requirements of Sharia Supervisory Board
Duties and Responsibilities of The Shariah The requirements for members of the Sharia Supervisory Board
Supervisory Board are regulated and determined by the National Sharia Council.
Members of the Sharia Supervisory Board who have received
The Sharia Supervisory Board has key duties, responsibilities, recommendations from the Indonesian Ulema Council and meet
and functions, including: the requirements are appointed and dismissed by the GMS.
1. Acting as a representative of the National Sharia Board The appointment of members of the Sharia Supervisory Board
(DSN) within the Company. becomes effective after receiving approval from the competent
2. Supervising the Bank's Sharia activities to ensure compliance authority (OJK). The requirements for members of the Sharia
with applicable Sharia principles. Supervisory Board follow the provisions:
3. Advising and providing recommendations to the Board of a. haria Banking Law.
Directors on matters related to Sharia principles. b. Bank Indonesia Regulation.
4. Serving as a mediator between the Company and the c. OJK Regulation.
National Sharia Board (DSN) in communicating proposals d. Decision of the National Sharia Council of the Indonesian
and recommendations for the development of new products Ulema Council.
and services that require DSN review and fatwas. e. Other applicable laws and regulations.
5. Assessing and ensuring compliance with Sharia principles in
the Bank’s operational guidelines and products. Guidelines and Regulations of the Sharia
6. Supervising the development process of new products Supervisory Board
issued by the Bank.
7. Requesting fatwas from the National Sharia Board (DSN) for In carrying out its duties, the Sharia Supervisory Board refers to
new products that do not yet have existing fatwas. the Articles of Association which regulate the Requirements of
8. Conducting periodic reviews to ensure Sharia compliance in the Sharia Supervisory Board, Duties, Responsibilities and Main
the Bank's fundraising, financing, and service mechanisms. Functions, DPS Prohibitions, Term of Office, Dismissal, Meeting
9. Requesting data and information related to Sharia aspects Policies.
from relevant business units within the Company to support
its supervisory duties.
PT Bank Syariah Indonesia Tbk
358 2024 Annual Report
Page 361
Policy on Dual Offices of The Shariah Supervisory Board
DPS members can hold concurrent positions as DPS members in a maximum of 4 (four) other Islamic financial institutions. The details
of DPS multiple board positions are outlined in the following table.
Table of DPS Multiple Board Positions
Name Position Position in Other Companies/Agencies Company Name/ Other Institution
Sharia Business Unit of PT Bank Danamon
Member of the Sharia Supervisory Board
Indonesia
Chairman of the Sharia Supervisory Board PT Toyota Astra Finance Services
Dr. KH. Hasanudin, M.Ag Chairman
Chairman of the Daily Executive Board of the
Indonesian Council of Ulama
National Sharia Council
Chairman of the Sharia Supervisory Board PT Sarana Multigriya Finansial (Persero)
Chairman of the Sharia Supervisory Board Sharia Business Unit of PT Asuransi BRI Life
Sharia Business Unit of PT Asuransi Jiwa
Dr. H. Mohamad Hidayat Member Chairman of the Sharia Supervisory Board
Manulife Indonesia
Sharia Business Unit of PT Asuransi Allianz Life
Member of the Sharia Supervisory Board
Indonesia
Dr. H. Oni Sahroni, MA Member Chairman of the Sharia Supervisory Board LAZ Inisiatif Zakat Indonesia (IZI)
Member of the Sharia Supervisory Board Bank Permata Sharia Business Unit
Professor of the Faculty of Sharia & Law UIN Sunan Gunung Djati Bandung
Prof. Dr. Jaih Mubarak, SE, Chairman of the Sharia Supervisory Board Al - Amin Insurance
Member
MH. M.Ag Secretary of the DSN Hariah Executive Board Indonesian Council of Ulama
Deputy Secretary MUI Fatwa Commission
Member of the Sharia Supervisory Board BI Defined Contribution Pension Fund
Dr. KH. Abdul Ghofur
Member - -
Maimoen, M.A.
Management of Conflicts of Interest of The Sharia Supervisory Board
In carrying out its duties, responsibilities, and functions, the Sharia Supervisory Board is prohibited from:
1. Using the Company for personal, family, and/or third-party interests that may reduce the Company's assets and/or profits.
2. Taking and/or receiving personal benefits from the Company, except for remuneration and other facilities as determined by the
General Meeting of Shareholders (GMS).
3. Holding multiple positions as stipulated by applicable laws and regulations
Shariah Supervisory Board Meeting
Meeting Policy
The Sharia Supervisory Board must hold a Sharia Supervisory Board Meeting at least 1 (once) in 1 (one) month. Decision-making by the
Sharia Supervisory Board is carried out based on deliberation and consensus. All decisions and results of the Sharia Supervisory Board
meetings must be stated in the minutes of the meeting and this is a joint decision of all members of the Sharia Supervisory Board. The
Minutes of the Sharia Supervisory Board Meeting must be properly documented by the Company.
Banks are required to hold a DPS meeting with the Board of Directors and the Board of Commissioners at least 1 (one) time in 4 (four)
months. A DPS meeting may be held if attended by a majority of DPS members and a majority of members of the Board of Directors
and the Board of Commissioners.
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CORPORATE
GOVERNANCE
Agenda, Date, and Participants of The Shariah Supervisory Board Meeting
Throughout 2024, the agenda, dates, and participants of the Sharia Supervisory Board (DPS) meetings were as follows.
Table of Sharia Supervisory Board Meetings
No. Date Meeting Agenda Meeting participants Attendance
1. January 17, 2024 Request for BSI’s Sharia Supervisory Board Dr. KH. Hasanudin, M.Ag Present
Opinion regarding Restructuring (MRA) of WIKA
Dr. H. Mohamad Hidayat Present
customers.
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
2. January 22, 2024 Request for BSI’s Sharia Supervisory Board Dr. KH. Hasanudin, M.Ag Present
Opinion regarding Restructuring (MRA) of WIKA
Dr. H. Mohamad Hidayat Present
customers.
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
3. January 23, 2024 BSI Oto Financing Product Dr. KH. Hasanudin, M.Ag Present
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
4. January 30, 2024 The Use of TBDSP funds for the construction of Dr. KH. Hasanudin, M.Ag Present
Raudhatlutalibin Islamic Boarding School Clinic,
Dr. H. Mohamad Hidayat Present
Leteh Rembang
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
5. February 21, 2024 1. Tapenas Product (Future Planning Savings) Dr. KH. Hasanudin, M.Ag Present
Cooperation of Bancassurance Integration
Dr. H. Mohamad Hidayat Present
Model
2. Novation with the Hawalah Bil Ujrah Dr. H. Oni Sahroni, MA Present
agreement
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
6. March 6, 2024 1. Marketing Partner of Securities Trading Dr. KH. Hasanudin, M.Ag Present
2. The Bosporus Project.
Dr. H. Mohamad Hidayat Present
3. BSI Multicurrency Foreign Exchange.
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
7. March 13, 2024 Socialization of OJK regulation (Sharia Dr. KH. Hasanudin, M.Ag Present
Governance and Sharia Risk Management) NO. 2
Dr. H. Mohamad Hidayat Present
of 2024 concerning the Implementation of Sharia
Governance for Sharia Commercial Banks (BUS) Dr. H. Oni Sahroni, MA Present
and Sharia Business Units (UUS)
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
8. March 20, 2024 1. Termination of Bank Mandiri ATM Host Dr. KH. Hasanudin, M.Ag Present
to Host Cooperation and Restatement of
Dr. H. Mohamad Hidayat Present
Cooperation on the Use of Mandiri EDC
Services. Dr. H. Oni Sahroni, MA Present
2. Installment Mortgage Scheme.
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
PT Bank Syariah Indonesia Tbk
360 2024 Annual Report
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No. Date Meeting Agenda Meeting participants Attendance
9. April 3, 2024 Review of sustainable sukuk agreement Dr. KH. Hasanudin, M.Ag Present
documentation.
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
10. April 17, 2024 Special Hajj Payment Using Hasanah Card Dr. KH. Hasanudin, M.Ag Present
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
11. April 26, 2024 Discussion of BI Fast Phase 2 Dr. KH. Hasanudin, M.Ag Present
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
12. May 3, 2024 1. Discussion of BSI Intraday and PKS Dr. KH. Hasanudin, M.Ag Present
2. Income smoothing of Freeport Pension Fund
Dr. H. Mohamad Hidayat Present
TPF Customers and proposals for the creation
of income smoothing policies (by request Dr. H. Oni Sahroni, MA Present
from Customers).
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
13. May 22, 2024 1. Harmonization of Zakat and Infaq Deductions Dr. KH. Hasanudin, M.Ag Present
2. Income Smoothing Cilem Buyback
Dr. H. Mohamad Hidayat Present
3. Buyback Cilem
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
14. June 26, 2024 Medina project contract scheme, MMQ Indent Dr. KH. Hasanudin, M.Ag Present
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
15. July 24, 2024 Sharia Compliance regarding Bewize Application/ Dr. KH. Hasanudin, M.Ag Present
Platform
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
16. July 31, 2024 Sharia Compliance with Non-Customer Cardless Dr. KH. Hasanudin, M.Ag Present
Cash Withdrawal Transactions at BSI ATMs and
Dr. H. Mohamad Hidayat Present
Customers at Non-BSI ATMs
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
17. August 07, 2024 Lindungi Nilai Syariah Savings Dr. KH. Hasanudin, M.Ag Present
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
No. Date Meeting Agenda Meeting participants Attendance
18. August 21, 2024 1. Sharia compliance in BSI and Prudential's Dr. KH. Hasanudin, M.Ag Present
Bosphorus project contract clauses.
Dr. H. Mohamad Hidayat Present
2. Submission of review of the Credit
Nomenclature Opinion on Hasanah Card. Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
19. September 04, 1. Easy Pool Savings Byond Umrah and Foster Dr. KH. Hasanudin, M.Ag Present
2024 Parent Features
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
20 October 02, 2024 1. Distribution of TBDSP (Ambulance) funds to Dr. KH. Hasanudin, M.Ag Present
the Sri Sanathana Dharma Foundation.
Dr. H. Mohamad Hidayat Present
2. Hasanah Card and KKI QRIS, Hasanah Card
for Young Segment, and Business Debit. Dr. H. Oni Sahroni, MA Present
3. Findings on the Channeling Pattern of
Cooperative Partner Products. Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
21 October 09, 2024 Implementation of Sharia Governance in Dr. KH. Hasanudin, M.Ag Present
accordance with OJK Regulation no 2 of 2024.
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
22 October 21, 2024 OJK Findings Regarding Implementation of Take Dr. KH. Hasanudin, M.Ag Present
Over Contracts; Qardh Bai and Murabahah
Dr. H. Mohamad Hidayat Present
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
23 November 06, 2024 1. Update on the 2024 recovery plan Joint Dr. KH. Hasanudin, M.Ag Present
Financing Scheme with Sharia Multifinance
Dr. H. Mohamad Hidayat Present
2. Landing Page
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
24 November 13, 2024 1. Proposal of Sustainable Finance Action Plan Dr. KH. Hasanudin, M.Ag Present
(RAKB) 2025
Dr. H. Mohamad Hidayat Present
2. SRIA
3. Harmonization of Musyarakah Contract Dr. H. Oni Sahroni, MA Present
Standards
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
25 November 26, 2024 Study of Pension Financing Agreement Dr. KH. Hasanudin, M.Ag Present
accompanied by Rahn hearing on Realtime Berkah
Dr. H. Mohamad Hidayat Present
Pension.
Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Present
26 December 10, 2024 1. Byond lyfe Dr. KH. Hasanudin, M.Ag Present
2. Griya Financing on Byond
Dr. H. Mohamad Hidayat Present
3. Study of channeling schemes to Conventional
Cooperatives (in the context of requesting a Dr. H. Oni Sahroni, MA Present
Fatwa/Sharia alignment to DSN-MUI)
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
PT Bank Syariah Indonesia Tbk
362 2024 Annual Report
Page 365
No. Date Meeting Agenda Meeting participants Attendance
27 December 18, 2024 1. Implementation of PYD based on Mudharabah Dr. KH. Hasanudin, M.Ag Present
Contract with DIB (Tanazul 'an al-haq)
Dr. H. Mohamad Hidayat Present
2. Risk participation
3. Preparation for a close meeting with PWC Dr. H. Oni Sahroni, MA Present
Prof. Dr. Jaih Mubarak, SE, MH. M.Ag Present
Dr. KH. Abdul Ghofur Maimoen, M.A. Present
The agenda and participants of the joint meeting of the Sharia Supervisory Board (DPS), the Board of Commissioners, and the Board of
Directors are presented in the subsection “Joint Meeting of the Board of Commissioners” in the Corporate Governance chapter of this
Annual Report.
Frequency and Attendance of Shariah Supervisory Board (DPS) Meetings
Table of DPS Meeting Frequency and Attendance
DPS Meeting DPS Joint Meeting GMS
Number and Percentage of Attendance Number and Percentage of Attendance Number and Percentage of Attendance
Name Position
Number Number Number
Number of Number of Number of
of Percentage of Percentage of Percentage
Attendance Attendance Attendance
Meetings Meetings Meetings
Dr. KH.
Hasanudin, Chairman 27 27 100% 3 3 100% 1 1 100%
M.Ag
Dr. H.
Mohamad Member 27 27 100% 3 3 100% 1 1 100%
Hidayat
Dr. H. Oni
Member 27 27 100% 3 3 100% 1 1 100%
Sahroni, MA
Prof. Dr. Jaih
Mubarak, SE, Member 27 27 100% 3 3 100% 1 1 100%
MH. M.Ag
Dr. KH.
Abdul Ghofur Member 27 27 100% 3 3 100% 1 1 100%
Maimoen, M.A.
Training and/or Competency Development of The Shariah Supervisory Board Members
Name Position Training Name Date/Place Organizer
Training & Courtesy Visit Transaction Banking to Saudi Arabia, February 4 – PT Bank Syariah Indonesia
Saudi Arabia 12, 2024 Tbk
Top Executive Learning Program (TELP) - Series PT Bank Syariah Indonesia
Jakarta, February 26, 2024
II: Leadership Transformation Tbk
BSMR Briefing for Sharia Supervisory Board and
Online, July 2-3, 2024 LSPKS
Sharia Committee Level 4
Jakarta, August 8-9 and 13,
BSMR Level 4 Refreshment with ASBISINDO ASBISINDO
2024
Syariah Pre-Ijtima' Sanawi (Annual Meeting)
Dr. KH. Hasanudin, Workshop of DPS IX 2024 for Sharia
Chairman Jakarta, September 11, 2024 DSN MUI
M.Ag Commercial Banks (BUS) and Sharia Business
Units (UUS)
Training of Foreign Exchange Transaction for Malang, September 26-27, PT Bank Syariah Indonesia
Sharia Supervisory Board 2024 Tbk
Ijtima' Sanawi (Annual Meeting) DPS XX in 2024 Jakarta, December 20, 2024 DSN MUI
"Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung, December 20, PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future"
PT Bank Syariah Indonesia Tbk
2024 Annual Report
363
Page 366
CORPORATE
GOVERNANCE
Name Position Training Name Date/Place Organizer
Transaction Banking Training & Courtesy Visit to Saudi Arabia, February 4 – PT Bank Syariah Indonesia
Saudi Arabia 12, 2024 Tbk
Top Executive Learning Program (TELP) - Series PT Bank Syariah Indonesia
Jakarta, February 26, 2024
II: Leadership Transformation Tbk
Socialization of OJK Regulation regarding Sharia
Governance & OJK Circular regarding Risk Jakarta, February 28, 2024 OJK
Management for BUS dan UUS
Socialization from OJK regarding Guidelines for
Jakarta, May 26, 2024 OJK
Musyarakah Financing Products
BSMR Briefing for Sharia Supervisory Board and
Online, July 2-3, 2024 LSPKS
Sharia Committee Level 4
Pre-Ijtima' Sanawi (Annual Meeting) Workshop
Dr. H. Mohamad of DPS IX 2024 for Sharia Commercial Banks Jakarta, September 11, 2024 DSN MUI
Member
Hidayat and Sharia Business Units
Training of Foreign Exchange Transaction Malang, September 26-27, PT Bank Syariah Indonesia
Training for Sharia Supervisory Board 2024 Tbk
Ijtima' Sanawi (Annual Meeting) DPS XX 2024 Jakarta, December 20, 2024 DSN MUI
Top Executive Learning Program (TELP) -
December 2024 PT Bank Syariah Indonesia
Jakarta, December 17, 2024
Theme: Execution Matters: Plans Change Tbk
Nothing
"Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung, December 20, PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future"
Top Executive Learning Program (TELP) - Series PT Bank Syariah Indonesia
Jakarta, February 26, 2024
II: Leadership Transformation Tbk
Socialization from OJK regarding Guidelines for
Jakarta, May 26, 2024 OJK
Musyarakah Financing Products
BSMR Briefing for Sharia Supervisory Board and
Online, July 2-3, 2024 LSPKS
Sharia Committee Level 4
Jakarta, August 8-9 and 13,
BSMR Level 4 Refreshment with ASBISINDO ASBISINDO
2024
Pre-Ijtima' Sanawi (Annual Meeting) Workshop
of DPS IX 2024 for Sharia Commercial Banks Jakarta, September 11, 2024 DSN MUI
and Sharia Business Units
Dr. H. Oni Sahroni, Training of Foreign Exchange Transaction for Malang, September 26-27, PT Bank Syariah Indonesia
Member Sharia Supervisory Board 2024 Tbk
MA
Ijtima' Sanawi (Annual Meeting) DPS XX 2024 Jakarta, October 11-12, 2024 DSN MUI
Top Executive Learning Program (TELP) -
December 2024 PT Bank Syariah Indonesia
Jakarta, December 17, 2024
Theme: Execution Matters: Plans Change Tbk
Nothing
SEOJK socialization on sharia governance for
Jakarta, December 18, 2024 OJK
BUS and UUS
"Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung, December 20, PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future"
PT Bank Syariah Indonesia Tbk
364 2024 Annual Report
Page 367
Name Position Training Name Date/Place Organizer
BSMR Briefing for Sharia Supervisory Board and
Online, July 2-3, 2024 LSPKS
Sharia Committee Level 4
Lembaga Pengembangan
Executive Overview of Islamic Banking Online, July 4 – 5, 2024
Perbankan Indonesia (LPPI)
Jakarta, August 8-9 and 13
BSMR Level 4 Refreshment with ASBISINDO ASBISINDO
2024
Pre-Ijtima' Sanawi (Annual Meeting) Workshop
of DPS IX 2024 for Sharia Commercial Banks Jakarta, September 11, 2024 DSN MUI
and Sharia Business Units
Prof. Dr. Jaih Training of Foreign Exchange Transaction for Malang, September 26-27, PT Bank Syariah Indonesia
Mubarak, SE, MH. Member Sharia Supervisory Board 2024 Tbk
M.Ag*
Ijtima' Sanawi (Annual Meeting) DPS XX 2024 Jakarta, October 11-12, 2024 DSN MUI
Top Executive Learning Program (TELP) -
December 2024 PT Bank Syariah Indonesia
Jakarta, December 17, 2024
Theme: Execution Matters: Plans Change Tbk
Nothing
"Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung, December 20, PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future"
BSMR Briefing for Sharia Supervisory Board and
Online, July 2-3, 2024 LSPKS
Sharia Committee Level 4
Lembaga Pengembangan
Executive Overview of Islamic Banking Online, July 4 – 5, 2024
Perbankan Indonesia (LPPI)
Basic training in muamalah maaliyah and DSN
Online, July 15-17, 2024 DSN MUI
MUI Fatwa, Day 2. DSN Material.
Basic Training Orientation for Islamic Banking
Dr. KH. Abdul Online, August 2, 2024 DSN MUI
Sharia Supervisors (PDPS)
Ghofur Maimoen, Member
M.A.* Jakarta, August 8-9 and 13,
BSMR Level 4 Refreshment with ASBISINDO ASBISINDO
2024
Ijtima' Sanawi (Annual Meeting) DPS XX 2024 Jakarta, October 11-12, 2024 DSN MUI
"Sharing Session at the National Working
Meeting (RAKERNAS) of PT Bank Syariah
Bandung, December 20, PT Bank Syariah Indonesia
Indonesia Tbk by Juan Hasang Enterprise
2024 Tbk
Solution Architect Manager AWS Indonesia
Topic: Bank of The Future"
*Starting serving on May 17, 2024.
Orientation Program for New Sharia Supervisory Board
In 2024, there were 2 (two) new Sharia Supervisory Board members, namely Prof. Dr. Jaih Mubarak, SE, MH. M.Ag and Dr. KH. Abdul
Ghofur Maimoen, M.A. All new Sharia Supervisory Board (DPS) members have participated in the orientation program for the new
Board of Commissioners (BOC) with the following time and orientation program materials.
No Training Time Organizer
Wednesday, June • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Program For BOC & DPS
1. 5, 2024 • Corporate Secretary and Communication Group
- Corporate Plan
09.00-10.30 • Change Management & Transformation Office Group
Orientation Program for BoC & DPS Thursday, June 6, • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
2. - Introduction to Sharia and Sharia 2024 • Corporate Secretary and Communication Group
Contracts 09.00-10.30 • Compliance & AML-CFT Group
PT Bank Syariah Indonesia Tbk
2024 Annual Report
365
Page 368
CORPORATE
GOVERNANCE
No Training Time Organizer
• PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - Bank Friday, June 7, 2024
3. • Corporate Secretary and Communication Group
Soundness Level 09.00-10.30
• Operational Portfolio & Market Risk Group
Monday, June 10,
Program For BOC & DPS • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
4. 2024
- One Culture • Corporate Secretary and Communication Group
09.00-10.30
Wednesday, June • PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BOC & DPS -
5. 12, 2024 • Corporate Secretary and Communication Group
Bank Business Plan (RBB)
13.00-14.30 • Strategic Planning & Performance Management Group
Thursday, June 13,
• PT Bank Syariah Indonesia Tbk Bank Syariah Indonesia University
Orientation Program for BoC & DPS - 2024
6. • Corporate Secretary and Communication Group
Good Corporate Governance (GCG) 08.00-09.30
• Compliance & AML-CFT Group
Frequency and Methods of Giving Advice and 2. Supervise Bank activities.
Suggestions and Supervision af Sharia Principles a. Analyzing reports submitted by and/or requested from the
Fulfillment Board of Directors, internal audit function implementers
and/or compliance functions to determine the quality of
The Sharia Supervisory Board provides advice and suggestions implementation of Sharia Principles for fund raising and
through various means that ensure the implementation of sharia fund distribution activities and Bank service;
principles in capital market activities. Advice is provided through b. Determining the number of random tests (samples) of
regular meetings and discussions with the management of the transactions to be examined by taking into account the
Bank or the institutions involved, to discuss operational issues quality of implementation of Sharia Principles fulfillment
and ensure compliance with sharia. In addition, the DPS can of each activity;
also issue written reports detailing the results of their audits c. Checking transaction documents that are tested by
and supervision, including recommendations or improvements random sampling to determine compliance with Sharia
needed. Principles as required in the SOP, including:
• whether or not there is proof of purchase of goods,
The implementation of the duties and responsibilities of the for a murabahah contract as proof of fulfillment of
Sharia Supervisory Board is carried out in the following ways: the conditions of a murabahah sale and purchase;
1. Conduct supervision of the Bank's new product development • whether or not there is a customer business report,
process in the form of: for mudharabah/musyarakah contracts, as a basis
a. Requesting an explanation from authorized Bank for calculating profit sharing distribution;
officials regarding the objectives, characteristics and d. Conducting inspections, observations, requests for
contracts used in new products to be issued; information and/or confirmation to Bank employees
b. Checking whether there is a fatwa from the National and/or customers to strengthen the results of document
Sharia Council-Indonesian Ulama Council regarding the examinations as referred to in letter c., if necessary.
agreement used in the new product. e. Reviewing the SOP related to sharia aspects if there are
• Reviewing the systems and procedures of new indications of non-compliance with the implementation
products to be issued in relation to the fulfillment of of Sharia Principles for the activities in question;
Sharia Principles; and f. Providing sharia opinions on fund raising and fund
• Providing sharia opinions on new products that will distribution activities as well as Bank service provision; and
be released. g. Reporting the results of the Sharia Supervisory Board's
c. Reviewing the systems and procedures of new products supervision to the Board of Directors and Board of
to be issued in relation to the fulfillment of Sharia Commissioners.
Principles; and
d. Providing sharia opinions on new products that will be
released.
PT Bank Syariah Indonesia Tbk
366 2024 Annual Report
Page 369
DPS Picking Test for the January 1, 2024-December 31, 2024 Period
No. Date BSI Branch Offices/Locations No. Date BSI Branch Offices/Locations
1 • January 24-26, 2024 • Branch BOGOR PAJAJARAN 6 • June 3-5, 2024 • Branch KETAPANG
• January 24-26, 2024 SUKASARI • June 3-5, 2024 • Branch KUTAI
• January 31 - February • Sub-Branch DEPOK DUA • June 5-7, 2024 KARTANEGARA
3, 2024 • Branch METRO A YANI / • June 12-14, 2024 • Branch JAMBI PATTIMURA
Audit Mikro • Sub-Branch PADANG
PARIAMAN
2 • February 12-13, 2024 • Sub-Branch CILEGON
• February 19-20, 2024 MERAK 7 • JULY 8-9, 2024 • Branch MANADO MANTOS
• February 19-20, 2024 • Branch PETTARANI • JULY 3-5, 2024 • Branch PASURUAN
• February 19-21, 2024 • Sub-Branch KENDARI LEPO- • JULY 3-5, 2024 BALAIKOTA
• February 20-24, 2024 LEPO • July 11-12, 2024 • Branch BLITAR
• February 21-24, 2024 • Branch PATI SUDIRMAN • JULY 15-16, 2024 • Branch BENGKULU
• Sub-Branch BATANG • JULY 15-16, 2024 • Branch SUMBAWA
• Sub-Branch GOMBONG • JULY 17-18, 2024 DIPONEGORO
• Sub-Branch BANYUWANGI
3 • March 1 - 6, 2024 • Branch MEDAN S PARMAN
A YANI
• March 1 - 6, 2024 • Sub-Branch TEBING TINGGI
• Sub-Branch SIDOARJO A
• March 1 - 6, 2024 SUDIRMAN 1
YANI
• Branch PEMATANGSIANTAR
8 • AUGUST 12-14, 2024 • Branch CIMAHI
4 • April 1-3, 2024 • Sub-Branch PALEMBANG • AUGUST 20-21, 2024 • Branch JAKARTA THE
• April 2-4, 2024 SIMPANG PATAL • AUGUST 20-21, 2024 TOWER
• April 19-21, 2024 • Branch MARTAPURA
• Sub-Branch JAKARTA
• Branch BANDA ACEH
PANGKALAN JATI 2
DIPONEGORO
9 • September 05-07, • Branch KUALA SIMPANG
5 • May 13-17, 2024 • Sub-Branch BOYOLALI 2024 • Branch JAKARTA MAYESTIK
• May 13-17, 2024 PANDANARAN 1 • Monday, September • Sub-Branch JAKARTA MEGA
• May 20-22, 2024 • Sub-Branch MAGELANG 09, 2024 KUNINGAN
• May 20-22, 2024 GATOT SOEBROTO • Tuesday, September
• May 21-22, 2024 • Branch DUMAI 10, 2024
• Sub-Branch BATAM BATU
AJI 10 • October 21-23, 2024 • Sub-Branch CALANG
• Sub-Branch BANGKALAN • October 24-25, 2024 • Sub-Branch PAMULANG
TRUNOJOYO
11 • November 03, 2024 • Branch JAKARTA SUNTER
• November 13, 2024 • Sub-Branch DEPOK CINERE
• November 13, 2024 • Sub-Branch JAKARTA
• November 18, 2024 KEMANGGISAN
• Branch BEKASI
JATIWARINGIN
Recapitulation of Directions and Recommendations of the Sharia Supervisory Board
No. DPS Opinion Title No. Register Date
01/BSI/DPS/
1 Financial Report of PT Bank Syariah Indonesia Tbk for the Period of December 31, 2023 16/01/2024
OPINI/I/2024
02/BSI/DPS/
2 Commodity Murabahah For BSI Dubai / Middle East 22/01/2024
OPINI/I/2024
03/BSI/DPS/
3 Financing Restructuring of PT Wijaya Karya (Persero) Tbk 22/01/2024
OPINI/I/2024
04/BSI/DPS/
4 Approval of Documents related to BSI Paylater 16/01/2024
OPINI/I/2024
05/BSI/DPS/
5 Approval of MP and PKS cardless withdrawal templates 16/01/2024
OPINI/I/2024
The Use of TBDSP Funds for the Construction of the Raudhatlutalibin Islamic Boarding School 06/BSI/DPS/
6 31/01/2024
Clinic in Leteh, Rembang OPINI/I/2024
07/BSI/DPS/
7 Ratification of Documents Related to BSI Cash Management 31/01/2024
OPINI/I/2024
08/BSI/DPS/
8 Structure Ujrah Tiering 16/02/2024
OPINI/I/2024
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CORPORATE
GOVERNANCE
No. DPS Opinion Title No. Register Date
09/BSI/DPS/
9 Notional Pooling 16/02/2024
OPINI/I/2024
10/BSI/DPS/
10 BSI OTO 24/01/2024
OPINI/I/2024
11/BSI/DPS/OPINI/
11 Approval of Documents Related to BSI Sustainable Sukuk Mudharabah 21/02/2024
II/2024
Supplier Financing Novation to Customers of PT Barata Indonesia and PT Waskita Beton 12/BSI/DPS/OPINI/
12 21/02/2024
Precast, Tbk II/2024
13/BSI/DPS/OPINI/
13 BSI Multicurrency Foreign Exchange Savings Products 8/3/2024
III/2024
14/BSI/DPS/OPINI/
14 The Bosporus Project 6/3/2024
III/2024
Approval of the Documentation Template for the Harmonization of MMQ Contracts for the 15/BSI/DPS/OPINI/
15 1/3/2024
Retail Segment III/2024
Termination of Host to Host (H2H) Cooperation for Bank Mandiri ATMs and Restatement of 16/BSI/DPS/OPINI/
16 3/20/2024
Cooperation on the Use of Bank Mandiri (BMRI) EDC Services III/2024
17/BSI/DPS/OPINI/
17 Tapenas Products (Future Planning Savings) Collaboration 2/21/2024
III/2024
18/BSI/DPS/OPINI/
18 DPS Opinion for Installment Mortgage Scheme 3/20/2024
III/2024
19/BSI/DPS/OPINI/
19 Broker-Dealer Marketing Partner (MPPPE) 3/20/2024
III/2024
Sharia Compliance Regarding the Profit Sharing Scheme Expected by PT Freeport Pension 20/BSI/DPS/
20 5/3/2024
Fund OPINI/V/2024
21/BSI/DPS/
21 Sharia Compliance regarding Intraday Business Scheme 3/5/2024
OPINI/V/2024
Approval Of Standard Business Procedure Template And Cooperation Agreement Related To 22/BSI/DPS/OPINI/
22 6/25/2024
Bancassurance VI/2024
23/BSI/DPS/
23 Revenue Distribution in Stages 5/22/2024
OPINI/V/2024
24/BSI/DPS/
24 BSI Gold Installment Buyback Feature 5/22/2024
OPINI/V/2024
25/BSI/DPS/
25 Sharia Compliance of Global Transaction Sharia System (GTS/Bewize) 7/24/2024
OPINI/V/2024
26/BSI/DPS/OPINI/
26 Request for DPS Opinion on Cash Waqf Linked Deposit (CWLD) Financing Product 12/6/2024
VI/2024
27/BSI/DPS/OPINI/
27 Implementation of the Contract Scheme for Indent Home Financing 6/26/2024
VI/2024
28/BSI/DPS/OPINI/
28 Financial Report of PT Bank Syariah Indonesia Tbk in the Period of June 30, 2024 8/22/2024
VIII/2024
29/BSI/DPS/OPINI/
29 Approval Of Simplification Template Of Mudharabah Deposit Agreement (Ijab Qabul) 8/18/2024
VIII/2024
30/BSI/DPS/OPINI/
30 Approval Of Commodity Murabahah Related Document Template For Bsi Dubai 8/26/2024
VIII/2024
31/BSI/DPS/
31 Sharia compliance with BI Fast Stage 2 (Request for Payment and Bulk Credit) 5/26/2024
OPINI/V/2024
32/BSI/DPS/OPINI/
32 Online Debit Approval 7/30/2024
IX/2024
Approval Of Manual Template For Cardless Cash Withdrawal Product Between Banks Via Third 33/BSI/DPS/OPINI/
33 9/11/2024
Party Network IX/2024
34/BSI/DPS/OPINI/
34 Features Of Foster Parents On Byond 9/4/2024
IX/2024
35/BSI/DPS/OPINI/
35 Features Of Purchasing Umrah Packages In Byond 9/4/2024
IX/2024
36/BSI/DPS/
36 Approval Of Bank To Bank Wakalah Facility Financial Institution Agreement Template 10/14/2024
OPINI/X/2024
PT Bank Syariah Indonesia Tbk
368 2024 Annual Report
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No. DPS Opinion Title No. Register Date
Approval Of Interbank Sharia Hedging Transaction Documentation Template Through Foreign 37/BSI/DPS/OPINI/
37 9/26/2024
Exchange Trading (Fxt) IX/2024
Approval Of Documents Related To Bsi As A Selling Agent For Syariah Mutual Funds Manually 38/BSI/DPS/
38 10/2/2024
And Electronically OPINI/X/2024
39/BSI/DPS/OPINI/
39 Zakat Savings 9/4/2024
IX/2024
40/BSI/DPS/
40 BSI Business Debit 10/2/2024
OPINI/X/2024
Application for the Extension of Qardh Bai’ and Murabahah Implementation (OJK Audit 41/BSI/DPS/
41 10/21/2024
Findings Regarding the Unimplementation of Hawalah bil Ujrah and Bai’ and Murabahah) OPINI/X/2024
42/BSI/DPS/
42 Easy Pool 9/4/2024
OPINI/X/2024
43/BSI/DPS/OPINI/
43 Landing Page Consumer 11/8/2024
XI/2024
44/BSI/DPS/OPINI/
44 Approval of Musyarakah Mutanaqishah Contract Template for Procurement of Indent Goods 11/8/2024
XI/2024
45/BSI/DPS/OPINI/
45 Recovery Action Plan 2024 11/6/2024
XI/2024
46/BSI/DPS/OPINI/
46 Sustainable Finance Action Plan (RAKB) 2025 11/13/2024
XI/2024
47/BSI/DPS/OPINI/
47 Approval Of Documents Related To Purchasing Umrah Packages On Byond Superapps 11/20/2024
XI/2024
Approval Of Manual Template For House Financing Products With Musyarakah Mutanaqishah 48/BSI/DPS/OPINI/
48 12/4/2024
Agreement For Procurement Of Indonesian Goods XII/2024
49/BSI/DPS/OPINI/
49 Business Debit Approval Opinion 12/10/2024
XII/2024
50/BSI/DPS/OPINI/
50 PUPMSJT Policy 12/4/2024
XII/2024
51/BSI/DPS/OPINI/
51 Approval Of Documents Related To Cash Waqf Linked Deposit (Cwld) 12/19/2024
XII/2024
52/BSI/DPS/OPINI/
52 Feature Development on Byond Supperaps 12/10/2024
XII/2024
Approval of the Memorandum of Operational Procedures for Internal Control Over Financial 53/BSI/DPS/OPINI/
53 12/31/2024
Reporting (ICOFR) XII/2024
Implementation of Income Smoothing and Tanazul Haq in Mudharabah Contracts between 54/BSI/DPS/OPINI/
54 12/18/2024
Islamic Financial Institutions (Dubai Islamic Bank) XII/2024
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Performance Assessment of The Shariah Supervisory 5. Holds concurrent positions in positions that are prohibited
Board and The Basis for Its Assessment for members of the Sharia Supervisory Board due to
provisions of the National Sharia Council and/or applicable
Procedure for Assessing The Sharia Supervisory Board laws and regulations;
(DPS) Performance 6. Dies;
7. Is dismissed by the GMS;
The DPS performance assessment implementation procedure 8. Is included in the list of bad credit/financing.
is carried out through a self-assessment which is carried out
periodically every semester based on POJK No. 17 of 2023 on Nomination and Remuneration of The Board
Implementation of Governance for Commercial Banks. of Directors and Board of Commissioners
The Party Conducting The Assessment Board of Directors and Board of Commissioners
Nomination Procedure
The DPS performance assessment is carried out through the GCG
Self Assessment carried out by the Bank and submitted 2 (two) The appointment of the Board of Commissioners of Bank
times in 1 (one) year to the Financial Services Authority based Syariah Indonesia must meet the criteria established at the
on POJK No. 17 of 2023 on Implementation of Governance for time of appointment under applicable regulations. The Board of
Commercial Banks. Commissioners is nominated and elected through shareholder
proposals to the GMS, with the Board of Commissioners and the
Assessment Criteria of DPS Performance Nomination and Remuneration Committee’s recommendations
taken into account. Before discussing the appointment and
The assessment criteria of DPS performance are seen based dismissal of the Board of Commissioners at the GMS, information
on the implementation of DPS duties and responsibilities as about the new Board of Commissioners candidates’ profiles
indicated by the achievement of DPS meeting implementation, should be provided.
issuance of DPS opinions, and implementation of DPS sharia
supervision (sampling test). Procedures and Implementation of Remuneration
of The Board of Commissioners and Board Of
Mechanism for Resignation and Dismissal of The Directors
Sharia Supervisory Board
The Remuneration Governance Policy for the Board of
A member of the Sharia Supervisory Board may resign from his/ Commissioners refers to and is guided by Financial Services
her position before the end of his/her term of office by submitting Authority Regulation No. 59/POJK.03/2017 dated 18
a written resignation application regarding his/her intention to December 2017 concerning the Implementation of Governance
the Company no later than 90 (ninety) calendar days before the in Providing Remuneration for Sharia Commercial Banks and
effective date of his/her desired resignation. The dismissal and/ Sharia Business Units.
or resignation of a member of the Sharia Supervisory Board shall
be effective as of the closing date of the GMS unless there is Remuneration Determination Procedure
another dismissal date determined by the GMS and/or unless
otherwise determined in the applicable regulations. In general, the procedure for determining remuneration for
the Board of Commissioners, Directors and Sharia Supervisory
The term of office of a member of the Sharia Supervisory Board Board is carried out through the following stages:
will end automatically if the member of the Sharia Supervisory 1. The Nomination and Remuneration Committee evaluates
Board: the remuneration policies that apply to the Board of
1. Loses the Indonesian Citizenship; Commissioners.
2. Resigns and the resignation has become effective; 2. Next, the Nomination and Remuneration Committee will
3. Is declared bankrupt or placed under guardianship based on provide recommendations to the Board of Commissioners
a court decision; regarding remuneration policies for the Board of
4. No longer meets the requirements under applicable laws and Commissioners.
regulations; 3. The Board of Commissioners submits proposed remuneration
recommendations in the form of salary/honorarium and
bonuses to the Controlling Shareholders for approval by the
GMS.
PT Bank Syariah Indonesia Tbk
370 2024 Annual Report
Page 373
Nomination and Remuneration
Committee Board of Commissioners General Meeting of Shareholders
Making a Remuneration Preparation Remuneration Discussion Setting Remuneration
Study
Indicators for Remuneration Determination
Board of Commissioners
Indicators for Determining the Remuneration of the Board of January - December 2024
Remuneration
Commissioners, Board of Directors, Sharia Supervisory Board Person Nominal (IDR)
In determining the remuneration package, the Nomination and
Honorarium 10 15,099,884,161
Remuneration Committee has taken into account:
1. Financial performance. Housing Allowance - -
2. Fulfillment of the provision for asset write-offs. Transportation
10 2,849,577,548
3. Fairness with peer group. Allowance
4. Consideration of BUS long-term targets and strategies. Holiday Allowance 10 1,176,070,000
Post-Service Insurance 7 6,237,244,490
Structure and Nominal Amount/Components of
Health - -
Remuneration for The Board of Directors and Board of
Commissioners Total 25,491,161,199
Remuneration policy and package are set by the Annual General
Meeting of Shareholders (AGMS) for the Board of Commissioners,
Board of Directors
the Board of Directors, and the Sharia Supervisory Board (DPS).
Remuneration policies and other facilities determined by the January - December 2024
Remuneration
GMS include, among others: Person Nominal (IDR)
1. Remuneration, income in the form of finance (non-kind),
Salary 10 30,108,298,387
including salary, allowances (net), compensation in the form
of shares, bonuses and other forms of remuneration. Housing Allowance 10 2,809,103,226
2. Other allowances, such as facilities received not in the form Transportation
- -
of finance (in kind) for the Board of Commissioners and the Allowance
Board of Directors, include: Holiday Allowance 10 2,472,600,000
a. Holiday Allowance Post-Service Insurance 6 10,709,977,567
b. Retirement Allowance
Health - -
c. Housing and Utility Allowance
d. Vehicle Facilities and Transportation Allowances Total 46,099,979,180
e. Health Facilities
f. Club Membership and Professional Association
Sharia Supervisory Board
Membership Facilities
g. Communication Cost Facilities January - December 2024
Remuneration
h. Non-Inventory Office Facilities Person Nominal (IDR)
i. Travel Facilities
Honorarium 5 2,898,255,807
j. Legal Aid Facilities
k. Leave Permits Housing Allowance - -
3. Other allowances, namely facilities received that are not Transportation
- -
in the form of finance (in kind) for the Sharia Supervisory Allowance
Board, include: Holiday Allowance 4 259,940,000
a. Holiday Allowance Post-Service Insurance 4 1,464,474,115
b. Retirement Allowance
Health - -
c. Health Facilities
d. Travel Facilities Total 4,622,669,922
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
Board of Directors and Board of Commissioners Diversity Policy
The diversity policy for the Board of Directors, Board of combination of individual characteristics that are determined
Commissioners, and Sharia Supervisory Board of the Bank according to the Bank's needs, while still adhering to applicable
is regulated in the Bank's Articles of Association, where the regulations.
requirements for the appointment of members of the Board of These characteristic diversities are reflected in the determination
Directors, Board of Commissioners, and Sharia Supervisory Board of expertise, knowledge, experience, age, gender, educational
include having knowledge and/or expertise in areas required background, professional experience, integrity, dedication, and
by the Bank and must comply with applicable regulations in understanding of Islamic banking, which are required for the
the fields of Islamic banking, capital markets, and state-owned management and oversight tasks of the Bank.
enterprise subsidiaries.
The policy is implemented by the Bank with reference to: In the nomination process for members of the Board of
1. OJK Regulation No. 33/POJK.04/2014 regarding the Board Directors, Board of Commissioners, and Sharia Supervisory
of Directors and Board of Commissioners of Issuers or Public Board of the Bank, in providing recommendations to the
Companies; Board of Commissioners, the Remuneration and Nomination
2. SEOJK No. 32/SEOJK.04/2015 regarding the Guidelines for Committee of the Bank must identify and consider the diversity
Good Corporate Governance of Public Companies, along of characteristics required by the Bank. The proposals and/
with its Attachments. or recommendations are then submitted to the Shareholders
3. OJK Regulation No. 17 of 2023 regarding the Implementation and the General Meeting of Shareholders (GMS). Specifically,
of Governance for Commercial Banks; for candidates for members of the Sharia Supervisory Board of
4. SEOJK No. 13/SEOJK.03/2017 regarding the the Bank, in addition to receiving recommendations from the
Implementation of Governance for Commercial Banks; Remuneration and Nomination Committee, they must also first
5. OJK Regulation No. 2 of 2024 regarding the Implementation obtain recommendations from the National Sharia Council of the
of Sharia Governance for Sharia Commercial Banks and Indonesian Ulema Council.
Sharia Business Units;
6. SEOJK No. 15/SEOJK.03/2024 regarding the As stipulated in the 2024 MSMPG, the proposal for the
Implementation of Sharia Governance for Sharia Commercial appointment of candidates for the Board of Directors, Board
Banks and Sharia Business Units; of Commissioners, and Sharia Supervisory Board of the Bank
7. Regulation of the Minister of State-Owned Enterprises of to the GMS is submitted based on an agreement among
the Republic of Indonesia Number PER-04/MBU/06/2020 the Shareholders, which is set forth in the Bank's Articles of
regarding Amendments to the Regulation of the Minister Association and/or Shareholders Agreement (SHA), while still
of State-Owned Enterprises Number Per-03/Mbu/2012 taking into account the prevailing regulations, including those
regarding the Guidelines for the Appointment of Board of binding the Bank as a Subsidiary of a State-Owned Enterprise
Directors and Board of Commissioners Members of State- (SOE).
Owned Enterprise Subsidiaries;
8. Regulation of the Minister of State-Owned Enterprises of The current composition of the Board of Directors, Board of
the Republic of Indonesia Number PER-3/MBU/03/2023 Commissioners, and Sharia Supervisory Board of the Bank has
regarding the Organization and Human Resources of State- met the aforementioned criteria, which includes diversity in terms
Owned Enterprises; and of age, gender representation for the Board of Commissioners
9. Mandiri Subsidiaries Management Principles Guideline and Board of Directors, educational qualifications, and relevant
(MSMPG) of 2024. experience in accordance with the needs of the Bank.
The organization of the Board of Directors, Board of The diversity of the composition of the Board of Directors based
Commissioners, and Sharia Supervisory Board of the Bank is a on age, gender, education, work experience, and expertise is as
follows.
PT Bank Syariah Indonesia Tbk
372 2024 Annual Report
Page 375
Table of Board of Directors Composition Diversity
Name Position Age Gender Education Work Experience Skill
Bachelor of Business
Administration Finance and
Have work
Master of Finance and Accounting,
Hery Gunardi President director 62 Years Old Male experience in
Accounting Business
banking
Doctor of Business Management
Management
Accounting,
Bachelor of Accounting Have work
Deputy President Finance,
Bob Tyasika Ananta 61 Years Old Male Master of Finance, experience in
Director Business
Business Administration banking
Administration
Bachelor of Agricultural
Have work
Director of Retail Science, Field of Study
Ngatari* 59 Years Old Male experience in Economy
Banking Agriculture/Agricultural
banking
Product Processing
Bachelor of Economics Have work
Harry Gusti Director of Retail Economic
56 Years Old Female Master of Agribusiness experience in
Utama** Banking management
Management banking
Director of Bachelor of Laws Have work
Tribuana
Compliance & 57 Years Old Female Notary Specialist experience in Law
Tunggadewi
Human Capital Master of Business Law banking
Bachelor of Social
Economics of Animal
Have work
Director of Sales & Husbandry
Anton Sukarna 54 Years Old Female experience in Economy
Distribution Master of Small and
banking
Medium Industry
Development
Bachelor of Accounting Have work Accounting,
Director of Finance
Ade Cahyo Nugroho 46 Years Old Female Master in Business experience in Business
& Strategy
Administration banking Administration
Bachelor of Economics
Director of Have work Economics,
& Development Studies
Zaidan Novari Wholesale 57 Years Old Female experience in Financial
Master of Financial
Transaction Banking banking Management
Management
Bachelor of Economics
Director of Treasury Have work
& Development Studies
Moh. Adib* & International 59 Tahun Female experience in Management
Master of Financial
Banking banking
Management
Have work
Director of Treasury
Bachelor of Economics experience in
Ari Rizaldi** & International 54 Years Old Female Accounting
in Accounting banking
Banking
Saladin Director of Have work
Bachelor of Engineering, Information
Dharmanugraha Information 50 Years Old Female experience in
Mechanical Engineering Technology
Effendi Technology banking
Bachelor of Engineering Business
Have work
Grandhis Helmi Director of Risk Master of Business Administration-
43 Years Old Female experience in
Harumansyah Management Administration- Strategic
banking
Strategic Management Management
* Resigned from office on May 17, 2024.
** Started his term on May 17, 2024.
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2024 Annual Report
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CORPORATE
GOVERNANCE
The diversity of the composition of the Board of Commissioners in terms of age, gender, education, work experience, and expertise is
as follows.
Table of Board of Commissioners Composition Diversity
Name Position Age Gender Education Work Experience Skill
Bachelor of
President Have work
Economics,
Muliaman Commissioner experience in Economics, Public
Development Studies
Dharmansyah concurrently 64 Years Old Male the financial and Administration,
Master of Public
Hadad Independent banking sector Finance
Administration
Commissioner
Doctor of Philosophy
Economic Engineer
Deputy President Bachelor of Have work
Commissioner Economics experience in
Adiwarman Azwar Economics, Business
concurrently 61 Years Old Male Master of Business the financial and
Karim Administration
Independent Administration banking sector
Commissioner Master of Economics
and Economic Policy
Bachelor of Arabic Have work
Literature experience in
Masduki Baidlowi Commissioner 66 Years Old Male Law, Finance
Bachelor of government and
Education banking
Bachelor of
Development Studies
Master of Defense
Have work
Strategy Universal Islamic Banking,
Suyanto Commissioner 62 Years Old Male experience in
War Finance
government
Doctor of
Economics-Strategic
Management
Bachelor of Sharia/
Have work
Islamic Civil Law Law, Banking,
Abu Rokhmad Commissioner 48 Years Old Male experience in
Master of Religion Finance
education
Doctor of Law
Bachelor of
Have work
Economics
Imam Budi Sarjito* Commissioner 65 Years Old Male experience in Economy, Banking
Master of Economics
banking
Doctor of Economics
Have work
Bachelor of Administration,
Sutanto* Commissioner 61 Years Old Male experience in
Administration Banking
banking
Have work
Bachelor of Management,
Fauzi** Commissioner 57 Years Old Male experience in
Management Banking
banking
Nazaruddin** Commissioner 56 Years Old Male Management
Bachelor of
Ushuluddin Have work
Independent Master of Philosophy experience in Education,
Komaruddin Hidayat 71 Years Old Male
Commissioner Doctor of Philosophy education and Philosophy
Post-Doctorate banking
Research Program
Bachelor of
Accounting Have work
Master of Science in experience in
Independent
Mohamad Nasir 64 Tahun Male Accounting government, Accounting, Banking
Commissioner
Doctor of education and
Philosophy (Ph.D) in banking
Accounting
Have work
Felicitas Independent Bachelor of
65 Tahun Female experience in the Management
Tallulembang** Commissioner Medicine
health sector
* Stopped serving on May 17, 2024
** Started serving on May 17, 2024 and effective on December 10, 2024
PT Bank Syariah Indonesia Tbk
374 2024 Annual Report
Page 377
Transparency of Share Ownership of The Board of Directors, Board of Commissioners,
and Sharia Supervisory Board
Share Ownership of Members of The Board of Directors, Board of Commissioners,
and Sharia Supervisory Board
The Board of Directors and Board of Commissioners are required to disclose their share ownership of 5% (five percent) or more, both in
the Bank and in other companies domiciled in Indonesia and abroad.
Board of Directors' Share Ownership of More Than 5%
Share Ownership
Name Position Non-Bank Financial
BSI Other Banks Other Companies
Institutions
Hery Gunardi President Director 3,354,400 sheets - - -
Bob Tyasika Ananta Deputy President Director 1,134,400 sheets - - -
Ngatari* Director of Retail Banking - - - -
Harry Gusti
Director of Retail Banking Nil - - -
Utama**
Tribuana Director of Compliance &
2.280.100 - - -
Tunggadewi Human Capital
Director of Sales &
Anton Sukarna 2.280.100 - - -
Distribution
Director of Finance &
Ade Cahyo Nugroho 2.280.100 - - -
Strategy
Director of Wholesale
Zaidan Novari 1.071.400 - - -
Transaction Banking
Director of Treasury &
Moh. Adib* 13.400 - - -
International Banking
Director of Treasury &
Ari Rizaldi** - - - -
International Banking
Saladin
Director of Information
Dharmanugraha 343.100 - - -
Technology
Effendi
Grandhis Helmi Director of Risk
343.100 - - -
Harumansyah Management
Board of Commissioners' Share Ownership of More Than 5%
Share Ownership
Name Position Non-Bank Financial
BSI Other Banks Other Companies
Institutions
Muliaman
President Commissioner
Dharmansyah - - - -
concurrently Independent
Hadad
Deputy President
Adiwarman Azwar
Commissioner concurrently - - - -
Karim
Independent
Masduki Baidlowi Commissioner 1,086,400 Sheets - - -
Suyanto Commissioner 1,086,400 Sheets - - -
Abu Rokhmad Commissioner 163,500 Sheets
Imam Budi Sarjito* Commissioner - - - -
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
Share Ownership
Name Position Non-Bank Financial
BSI Other Banks Other Companies
Institutions
Sutanto* Commissioner - - - -
Fauzi** Commissioner 115,000 Sheets - - -
Nazaruddin** Commissioner - - - -
Komaruddin Hidayat Independent Commissioner - - - -
Mohamad Nasir Independent Commissioner - - - -
Felicitas
Independent Commissioner - - - -
Tallulembang**
*Stopped serving on May 17, 2024
*Started serving on May 17, 2024 and effective on December 10, 2024
Sharia Supervisory Board’s Share Ownership of More than 5%
Share Ownership
Name Position Non-Bank Financial
BSI Other Banks Other Companies
Institutions
Dr. KH. Hasanudin,
Chairman - - - -
M.Ag
Dr. H. Mohamad
Member - - - -
Hidayat
Dr. H. Oni Sahroni,
Member - - - -
MA
Prof. Dr. Jaih
Mubarak, SE, MH. Member - - - -
M.Ag
Dr. KH. Abdul
Ghofur Maimoen, Member - - - -
M.A.
Purchase/Sale of Shares of the Board of Commissioners and Directors
Transactions of share ownership of the Board of Directors and Board of Commissioners of the Bank including the submission of reports
to the Regulator refer to Financial Services Authority Regulation No. 4 of 2024 concerning the Report of Ownership or Any Change in
Ownership of Public Shares and Reports on Activities of Pledge of Shares of Public Companies. Members of the Board of Directors or
members of the Board of Commissioners who own shares with voting rights either directly or indirectly are required to submit a report
on ownership of voting rights over shares and any changes in ownership of voting rights over shares of the Public Company to the
Financial Services Authority.
Submission of ownership reports or any changes in Bank share ownership must be submitted to the Financial Services Authority through
an electronic system. Submission of reports must be made immediately no later than 3 (three) working days since the occurrence of
voting rights ownership of shares or any changes in voting rights ownership of Bank shares
Number
Purchase
of Shares Transaction Ownership
Name Position Price per Purpose of Transaction
purchased/ Date Status
share
sold
February 21, Direct
167.000 IDR2.400 Investment
2024 Ownership
President In order to comply with OJK
Hery Gunardi Regulation No.59/POJK.03/2017,
director September 26, Direct
976.800 IDR3.071,2408 these shares are suspended/blocked
2024 Ownership
for 3 (three) years and will be
unblocked gradually every year.
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376 2024 Annual Report
Page 379
Number
Purchase
of Shares Transaction Ownership
Name Position Price per Purpose of Transaction
purchased/ Date Status
share
sold
In order to comply with OJK
Deputy Regulation No.59/POJK.03/2017,
Bob Tyasika September 26, Direct
President 586.000 IDR3.071,2408 these shares are suspended/blocked
Ananta 2024 Ownership
Director for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Director of Regulation No.59/POJK.03/2017,
Tribuana September 26, Direct
Compliance & 553.500 IDR3.071,2408 these shares are suspended/blocked
Tunggadewi 2024 Ownership
Human Capital for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Director Regulation No.59/POJK.03/2017,
September 26, Direct
Anton Sukarna of Sales & 553.500 IDR3.071,2408 these shares are suspended/blocked
2024 Ownership
Distribution for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Director of Regulation No.59/POJK.03/2017,
Ade Cahyo September 26, Direct
Finance & 553.500 IDR3.071,2408 these shares are suspended/blocked
Nugroho 2024 Ownership
Strategy for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Director of
Regulation No.59/POJK.03/2017,
Wholesale September 26, Direct
Zaidan Novari 553.500 IDR3.071,2408 these shares are suspended/blocked
Transaction 2024 Ownership
for 3 (three) years and will be
Banking
unblocked gradually every year.
In order to comply with OJK
Saladin Director of Regulation No.59/POJK.03/2017,
September 26, Direct
Dharmanugraha Information 343.100 IDR3.071,2408 these shares are suspended/blocked
2024 Ownership
Effendi Technology for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Regulation No.59/POJK.03/2017,
Grandhis Helmi Director of Risk September 26, Direct
343.100 IDR3.071,2408 these shares are suspended/blocked
Harumansyah Management 2024 Ownership
for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Regulation No.59/POJK.03/2017,
Masduki September 26, Direct
Commissioner 263.700 Rp3.071,2408 these shares are suspended/blocked
Baidlowi 2024 Ownership
for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Regulation No.59/POJK.03/2017,
September 26, Direct
Suyanto Commissioner 263.700 IDR3.071,2408 these shares are suspended/blocked
2024 Ownership
for 3 (three) years and will be
unblocked gradually every year.
In order to comply with OJK
Regulation No.59/POJK.03/2017,
September 26, Direct
Abu Rokhmad Commissioner 263.700 IDR3.071,2408 these shares are suspended/blocked
2024 Ownership
for 3 (three) years and will be
unblocked gradually every year.
PT Bank Syariah Indonesia Tbk
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GOVERNANCE
Committees under The Board of Commissioners c. Monitoring and evaluating the conformity of audit
implementation and financial reporting with applicable
Audit Committee standards.
d. Reporting the monitoring results and providing input that
The Audit Committee is an organ under the Board of needs to be considered by the Board of Commissioners.
Commissioners, The establishment of the Audit Committee 4. Internal Audit:
aims to assist the Board of Commissioners with its oversight a. Monitoring and evaluating of the implementation of the
duties, especially those related to financial information, the Internal Audit Unit's duties.
internal control system, the effectiveness of audits by internal b. Evaluating the annual work plan of the Internal Audit
and external auditors, the effectiveness of risk management Unit and significant findings from the audit results.
implementation (together with the Risk Monitoring Committee), c. Conducting meetings with the Internal Audit Unit to
and compliance with applicable laws and regulations. discuss audit findings and provide input.
d. Requesting assistance from the Internal Audit Unit to
Duties and Responsibilities of The Audit Committee conduct special investigations regarding violations of
laws and regulations.
Based on the Audit Committee Charter issued through the Decree 5. External Audit:
of the Board of Commissioners of PT Bank Syariah Indonesia a. Providing recommendations regarding the appointment
Tbk No. 04/KEP-KOM/002/2024 concerning the Guidelines of Public Accountants (AP) and Public Accounting Firms
and Work Procedures (Charter) of the Audit Committee of PT (KAP) who will audit BSI's financial reports to the Board
Bank Syariah Indonesia Tbk dated July 1, 2024, the duties and of Commissioners to be submitted to the GMS.
responsibilities of the Audit Committee are described as follows: b. Evaluating of the implementation of audit services
1. Financial statements: provided by AP and/or KAP, including compliance with
a. Studying the BSI Work Plan and Budget in depth as well audit standards, adequacy of work time, and assessment
as the BSI Long Term Plan. of service coverage.
b. Studying interim and annual financial reports, both
audited and unaudited. Meanwhile, the Chairman of the Audit Committee is tasked and
c. Studying significant changes in figures/values in Balance responsible for:
Sheet and Profit/Loss items. 1. Determining the annual work plan.
d. Studying Other Assets and Other Liabilities items. 2. Making reports on Committee activities and matters that
e. Studying the work plan and budget realization report, require the attention of the Board of Commissioners.
and examining items that have significant differences. 3. Appointing a non-Board of Commissioners Audit Committee
f. Conducting meetings with related business units and member or other third party as the Committee secretary
external auditors to request additional information and to record Committee Meetings and prepare Committee
clarification. Meeting Minutes.
g. Reporting the monitoring results and providing input 4. Attending meetings.
on matters that require the attention of the Board of 5. Taking an active role and contributing to every committee
Commissioners. meeting activity.
2. Internal Control:
a. Monitoring and evaluating the adequacy and In addition, Audit Committee Members are tasked and
effectiveness of the internal control system. responsible for:
b. Ensuring that BSI has a standard internal control system 1. Studying the meeting material first.
and complies with applicable practices. 2. Attending meetings, taking an active role, and contributing
c. Assessing the results of the audits of the Internal Audit to every Committee meeting activity.
Unit and External Auditors.
d. Monitoring and evaluating the Board of Directors' follow- As stated in the Audit Committee charter update, Audit
up on internal audit findings and other external parties. Committee members are required to monitor and evaluate the
e. Reporting the monitoring results and providing input that following matters:
needs to be considered by the Board of Commissioners. 1. Audit Planning and Execution:
3. Compliance: Monitoring the follow-up of audit results to assess the
a. Monitoring and evaluating of BSI's compliance with adequacy of internal control, including the financial reporting
regulations in the Capital Market sector, Financial Services process.
Authority regulations, and other related regulations. 2. Internal Control Evaluation:
b. Studying reports on the results of audits of compliance Evaluating the adequacy of internal control at BSI.
with internal and external regulations.
PT Bank Syariah Indonesia Tbk
378 2024 Annual Report
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3. Financial Information Review: 5. Provide opinions to the Board of Commissioners regarding
Reviewing financial information to be released by BSI to the the Financial Report and/or other matters submitted by the
public and/or authorities, including financial statements and Board of Directors.
related reports. 6. Carry out other authorities granted by the Board of
4. Compliance with Regulations: Commissioners.
Reviewing the compliance with laws and regulations relating
to BSI activities. Audit Committee Charter
5. Independent Opinion:
Provision of independent opinion if there is a difference of The Company's Audit Committee has a Charter issued through
opinion between management and the Public Accountant. the Decree of the Board of Commissioners of PT Bank Syariah
6. Recommendation on Appointment of Public Accounting Firm: Indonesia Tbk No. 04/KEP-KOM/002/2024 concerning the
Recommendation to the Board of Commissioners regarding guidelines and work rules (charter) of the Audit Committee of
the appointment of Public Accounting Firm based on PT Bank Syariah Indonesia Tbk dated July 1, 2024, which is
independence, scope of assignment, and service fees. an update of the previous Audit Committee Charter (Number
7. Audit by Internal Auditor: 01/003-SKB/Dirkom dated February 1, 2021 concerning
Reviewing the implementation of audit by internal auditors the Determination of Guidelines and Work Rules of the Audit
and supervising the implementation of follow-up actions by Committee of PT Bank Syariah Indonesia Tbk.).
the Board of Directors on internal auditor findings.
8. Accounting and Financial Reporting Complaints: This charter offers reference for carrying out audit duties and
Reviewing complaints relating to BSI's accounting and responsibilities in a transparent, competent, objective and
financial reporting processes. independent manner to make it accountable and acceptable
9. Potential Conflict of Interest: to all interested parties. The contents of the Audit Committee
Reviewing and providing advice to the Board of Commissioners Charter generally include:
regarding potential conflicts of interest of BSI. 1. General objective of establishing the Audit Committee
2. Authority
Authority of The Audit Committee 3. Membership
4. Membership Criteria
The Audit Committee is authorized to: 5. Duties and Responsibilities
1. Communicate with the Head of Business Unit and other 6. Employment Relations
parties at BSI as well as the Public Accounting Firm that 7. Meeting
audits BSI to obtain information, clarification and request 8. Reporting
the necessary documents and reports. 9. Term of Office and Compensation
2. Request reports on the results of internal auditors and external 10. Bank Confidentiality
auditors and other supervisory/ inspection institutions. 11. Closing
3. Request internal auditors and/or external auditors to make
special inspections/investigations on strong presumptions Term of Office of The Audit Committee
that frauds, legal violations or violations of applicable laws
and regulations have been committed. The term of office of Audit Committee members who come
4. Access records or information about employees, funds, assets from Independent Non-Commissioner Parties is a maximum of
and other company resources related to the implementation 3 (three) years and can be extended 1 (one) time for a 2 (two)
of their duties. year term of office without reducing the right of the Board of
Commissioners to dismiss at any time.
PT Bank Syariah Indonesia Tbk
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GOVERNANCE
Structure, Membership, and Expertise of The Audit Committee
Name Position Information Skill
Mohamad Nasir Member Independent Commissioner Accounting, Banking
Economics, Public
Muliaman D. Hadad Member President Commissioner/Independent Commissioner
Administration, Finance
Deputy President Commissioner/Independent Economics, Business
Adiwarman A. Karim Member
Commissioner Administration
Komaruddin Hidayat Member Independent Commissioner Education, Philosophy
Felicitas
Member Independent Commissioner Management
Tallulembang*
M. Zacky Thayib** Member Independent Party Accounting, Management
M. Gunawan Yasni*** Member Independent Party Accounting, Finance
Suharto**** Member Independent Party Accounting
Rahmatina Awaliah
Member Independent Party Islamic Economics, Finance
Kasri*
* Resigned from office on 19 February 2024
*** Resigned from office on March 5, 2024
**** Starting his term on February 19, 2024
* Starting from May 31, 2024
Audit Committee Profile
The Audit Committee profile as of December 31, 2024 is as follows.
Mohamad Nasir
Chairman (Concurrently Member) of the Audit Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Muliaman D. Hadad
Audit Committee Member/ President Commissioner/ Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Adiwarman A. Karim
Audit Committee Member/Deputy President Commissioner/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Komaruddin Hidayat
Audit Committee Member/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Felicitas Tallulembang
Audit Committee Member/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
PT Bank Syariah Indonesia Tbk
380 2024 Annual Report
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Suharto
Audit Committee Member/Independent Party
Indramayu, March 20, 1966/Age 58 years as of December 2024
Educational Background
Indonesian Citizens
• D3 Accounting, Padjadjaran University (1988)
• Bachelor's Degree in Accounting, STIE Jagakarsa (1996)
• Masters in Management in Business, IPB University (2021)
58 Years Old
Certification
Domiciled in Bogor, West Java, • Certification in Audit Committee Practices
Indonesia • Banking Risk Management Level VI - Sharia Financial Professional Certification
Institute.
• Banking Risk Management Level IV - Banking Certification Institute.
Legal Basis of Appointment • General Banking General Banking Level III, Banking Professional Certification
Institute. 2016.
Fixed Term Employment • Bank Staff and Leadership School (SESPIBANK) Class of 65, Indonesian Banking
Agreement No. 04/014/HCP- Development Institute (LPPI). 2016.
PKWT dated February 6, 2024 • Certified Bank Auditor (CBA), Bank Administration Institute (BAI)
• Certified Fraud Examiners (CFE) - Association Certification Fraud Examiners (ACFE)
• Qualified Internal Auditor (QIA) - Internal Auditor Development Foundation (YPIA)
Work Experience
• Audit Manager Retail Banking Audit, PT Bank Mandiri (Persero), Tbk. (2020-2022)
• Group Head Internal Audit, PT Bank Syariah Mandiri. (2017-2020)
• Audit Manager Distribution Audit, PT Bank Mandiri (Persero), Tbk. (2015-2017)
• Audit Manager REB IV Makassar, PT Bank Mandiri (Persero), Tbk. (2012-2015)
• Department Head Audit Development, PT Bank Mandiri (Persero), Tbk. (2010-
2012)
Period and Term of Office
First Period: February 6, 2024 – February 6, 2026
Concurrent Positions
-
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
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Rahmatina Awaliah Kasri
Audit Committee Member/Independent Party
Padang, May 12, 1980/Age 44 years as of December 2024
Educational Background
Indonesian Citizens
• Bachelor of Economics, Universitas Indonesia, Indonesia (2002)
• Post Graduate Diploma, Australian National University, Australia (2004)
• Master of International and Development Economics, Australian National University,
44 Years Old Australia (2005)
• Master of Business Administration in Islamic Banking and Finance, International
Islamic University of Malaysia, Malaysia (2008)
• Doctor of Philosophy in Islamic Economic and Finance, University of Durham,
Domiciled in Depok, West Java,
United Kingdom (2015))
Indonesia
Certification
Legal Basis of Appointment
• Certificate of Workplace Assessor - Financial Sector Indonesian Professional
Certification Authority (Badan Nasional Sertifikasi Profesi or BNSP)
Fixed Term Employment
Agreement No. 04/135/HCP- • Certificate of Islamic Banking Risk Management - Level 1 Indonesian Professional
PKWT dated June 26, 2024 Certification Authority (Badan Nasional Sertifikasi Profesi or BNSP)
• Certificate of Professional Lecturer – Islamic Economics Ministry of Research,
Technology and Higher of Indonesia
Work Experience
• Director, Center for Islamic Economics and Business, Faculty of Economics and
Business – Universitas Indonesia (2018 – present)
• Head of Quality Management Unit, Sharia Financial Professional Certification
Institute (LSP Keuangan Syariah) (2022 – 2023)
• Director, Islamic Economics Undergraduate Program, Faculty of Economics and
Business – Universitas Indonesia (2015 – 2018)
• Senior Researcher, Center for Islamic Economics and Business, Faculty of Economics
and Business – Universitas Indonesia (2008 – sekarang)
• Lecturer/Researcher, Faculty of Economics and Business, Universitas Indonesia
(2002 – present)
Period and Term of Office
First Period: July 1, 2024 – June 30, 2025
Concurrent Positions
• Senior Researcher, Center for Islamic Economics and Business, Faculty of Economics
and Business – University of Indonesia (2008 – present)
• Lecturer/Researcher, Faculty of Economics and Business, University of Indonesia
(2002 – present)
• Director, Center for Islamic Economics and Business, Faculty of Economics and
Business – University of Indonesia (2018 – present)
PT Bank Syariah Indonesia Tbk
382 2024 Annual Report
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Audit Committee Educational Qualifications and Work Experience
Table of Educational Qualifications and Work Experience of the Audit Committee
Name Position Education Work experience
• Bachelor of Usuludin
Chairman (Concurrently Have work experience in government,
Mohamad Nasir • Master of Philosophy
Member) education and banking
• Doctor of Philosophy
• Bachelor of Economics
Have experience in the financial and
Muliaman D. Hadad Member • Master of Public Administration
banking sector
• Doctor of Philosophy
• Bachelor of Agricultural Economics
• Bachelor of Economics
• Master of Business Administration in Have experience in the financial and
Adiwarman A. Karim Member
General Management banking sector
• Master of Arts in Economics and
Economics Policy
• Bachelor of Accounting
Have experience in the financial and
Komaruddin Hidayat Member • Master of Accounting
banking sector
• Doctor of Accounting
Felicitas Tallulembang Member Bachelor of Medicine Have experience in the health sector
• Diploma III Accounting
Suharto Member • Bachelor of Accounting Have experience in banking
• Master of Management In Business
• Bachelor of Economics
• Post Graduate Diploma
• Master of International and Development
Economics
Rahmatina Awaliah Kasri Member Have experience in the field of education
• Master of Business Administration in
Islamic Banking and Finance
• Doctor of Philosophy in Islamic Economic
and Finance
Independence of The Audit Committee
The Audit Committee conducts its functions and duties professionally and independently, without interference from any party that
is not in accordance with laws and regulations. Based on the Audit Committee Charter, the independence qualifications of the Audit
Committee members must meet the following criteria:
Table of Audit Committee Independence
Rahmatina
Mohamad Muliaman Adiwarman Komaruddin Felicitas
Independence Aspect Suharto Awaliah
Nasir D. Hadad A. Karim Hidayat Tallulembang
Kasri
Has no financial
relationship with the
√ √ √ √ √ √ √
Board of Commissioners
and Directors
Has no management
relationships in the
√ √ √ √ √ √ √
company, subsidiaries or
affiliated companies
Has no share ownership
relationship in the √ √ √ √ √ √ √
company
Has no family relationship
with the Board of
Commissioners, Directors, √ √ √ √ √ √ √
and/or fellow members of
the Audit Committee
Not serving as a political
party administrator, official √ √ √ √ √ √ √
or government official
PT Bank Syariah Indonesia Tbk
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Training and/or Competency Development of Audit Committee In 2024
Types of Training and
Time and Place of
Name Position Development Materials Organizer
Implementation
Competence/Training
Mohamad Nasir Chairman (Concurrently Education and/or Training can be seen in the education and/or training section of the
Member) Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Muliaman D. Hadad Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Adiwarman A. Karim Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Komaruddin Hidayat Member
Members of the Board of Commissioners.
Felicitas Education and/or Training can be seen in the education and/or training section of the
Member
Tallulembang Members of the Board of Commissioners.
Top Executive Learning Program
Jakarta/Monday, Bank Syariah Indonesia
(TELP) - Series II 2024
February 26, 2024 University
Theme: Leadership Transformation
One Day Workshop for Commissioners
Jakarta/ Monday, March Bank Syariah Indonesia
& Commissioners' Apparatus of PT
4, 2024 University and IBI
Bank Syariah Indonesia, Tbk
Suharto Member Equalization of BSMR Level VI
Jakarta/ June 21, 2024 ASBISINDO
Certification
Risk Management Certification Level
Jakarta/ June 28, 2024 LSPKS
VI
IKAI Indonesian
Certification in Audit Committee Jakarta/ August 6-8,
Institute of Audit
Practices Review Course Batch XLIV. 2024
Committee
Provision for Risk Management
Jakarta/July 11-12, 2024 ASBISINDO
Certification Level IV
Risk Management Certification Level
Jakarta/August 5, 2024 LSPKS
IV
Certification in Audit Committee Jakarta/August 6-8, Indonesian Institute of
Practices Review Course Batch XLIV. 2024 Audit Committee (IKAI)
Rahmatina Awaliah National Center for
Member Global Reporting Initiative (GRI) Jakarta/September 3-5,
Kasri Corporate Reporting
Certified Training Course 2024
(NCCR)
National Center for
Certification in Global Reporting Jakarta/September 15,
Corporate Reporting
Initiative (GRI) 2024
(NCCR)
Top Executive Learning Program National Center for
Jakarta/December 17,
(TELP) - December 2024 Corporate Reporting
2024
Theme: Execution Matters (NCCR)
Audit Committee Meeting
AUDIT COMMITTEE MEETING POLICY
Based on the Audit Committee Charter, the Audit Committee Meeting Policy includes:
1. The Audit Committee holds regular meetings at least 1 (one) time in 1 (one) month.
2. Audit Committee meetings can be held if attended by more than 1/2 (one half) of the number of members.
3. Audit Committee meeting decisions are taken based on deliberation to reach consensus.
4. In case a consensus is not reached as intended, decision-making will be based on a majority vote.
5. The meeting is chaired by the Chairman of the Audit Committee or another Committee Member who is an Independent Commissioner,
if the Chairman of the Audit Committee is unable to attend.
6. Every Audit Committee meeting is recorded in the minutes of the meeting, including if there are differences of opinion, which are
signed by all members of the Audit Committee present and submitted to the Board of Commissioners.
7. Meetings can be held face-to-face or via teleconference or other media that allows all Committee Meeting participants to see and
hear each other directly and participate in the meeting.
PT Bank Syariah Indonesia Tbk
384 2024 Annual Report
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AUDIT COMMITTEE MEETING AGENDA
Throughout 2024, the dates, agendas and participants of the Audit Committee meetings were as follows.
Table of Audit Committee Meeting Agenda
No. Meeting Date Meeting Agenda Meeting participants
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
1. January 16, 2024 PwC : Clearance Meeting
• Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
2. January 16, 2024 Publication Report for Quarter IV of 2023
• Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
3. January 18, 2024 Report of Audit Realization for Quarter IV of 2023
• Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
Update on IT Development Progress for Quarter IV of 2023 (Rescheduled • Adiwarman A. Karim
4. March 07, 2024
from previous schedule February 29) • Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
Operational and IT Preparation for Ramadhan and Lebaran 2024 • Adiwarman A. Karim
5. March 07, 2024
(Rescheduled from previous schedule 29 February) • Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
6 March 20, 2024 Customer Care Development 2024
• Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
7. April 25, 2024 Publication Report for Quarter I of 2024
• Komaruddin Hidayat
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
8. May 3, 2024 BSI Data Analytics Optimization 2024 • Adiwarman A. Karim
• M. Zacky Thayib
• M. Gunawan Yasni
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
9. May 31, 2024 Audit Report for Quarter I of 2024 • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
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CORPORATE
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No. Meeting Date Meeting Agenda Meeting participants
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
10. June 27, 2024 Progress of Integrated Collateral Handling Implementation and Its Problems • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
Kick Off Meeting from Public Accounting Firm PriceWaterHouseCoopers • Adiwarman A. Karim
11. July 25, 2024 (PWC Public Accounting Firm) Regarding Audit of PT Bank Syariah Indonesia's • Komaruddin Hidayat
Financial Report for 2024 • Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
12. August 15, 2024 Realization Report for Semester I of 2024 • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
13. August 15, 2024 Report of Audit Realization for Semester I of 2024 • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
Clearance Meeting Audit of Financial Report and Publication Report as of
14. August 22, 2024 • Komaruddin Hidayat
June 2024
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
Update on IT Development progress (Operation)
15. September 11, 2024 • Komaruddin Hidayat
For Semester I of 2024
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
Report on the implementation of the Anti-Fraud Strategy for the second
16. September 19, 2024 • Komaruddin Hidayat
quarter
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
17. October 17, 2024 Report of Audit Realization for Quarter III of 2024 • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
18. October 17, 2024 Report of BPK Audit Result • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
PT Bank Syariah Indonesia Tbk
386 2024 Annual Report
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No. Meeting Date Meeting Agenda Meeting participants
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
Update progress of Combined Assurance on the Implementation of 2 Sharia
19. October 17, 2024 • Komaruddin Hidayat
Principles for Semester I of 2024
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
20. November 8, 2024 Application for Approval of the 2025 RAKB • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
21. November 21, 2024 Report on the implementation of the Anti-Fraud Strategy for the 3rd Quarter • Komaruddin Hidayat
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
• Mohamad Nasir
• Muliaman D. Hadad
• Adiwarman A. Karim
BPK Audit Results Update: Micro Business Loan (KUR) Margin Subsidy,
22. December 12, 2024 • Komaruddin Hidayat
Financing, Operational and Investment Expenses in 2024
• Felicitas Tallulembang
• Suharto
• Rahmatina Awaliah Kasri
FREQUENCY AND ATTENDANCE RATE OF AUDIT COMMITTEE MEETINGS
Table of Audit Committee Meeting Attendance Rate
Audit Committee Meeting
Name Position Number and Percentage of Attendance
Number of Meetings Number of Attendance Percentage
Mohamad Nasir Member 22 22 100%
Muliaman D. Hadad Member 22 22 100%
Adiwarman A. Karim Member 22 22 100%
Komaruddin Hidayat Member 22 21 95%
Felicitas Tallulembang* Member 14 14 100%
M. Zacky Thayib** Member 3 3 100%
M. Gunawan Yasni** Member 3 3 100%
Suharto*** Member 14 14 100%
Rahmatina Awaliah Kasri*** Member 14 14 100%
* Starts office on May 31, 2024
** Resigned from office on May 31, 2024
*** Starts office on June 26, 2024
Work Program and Implementation 2. Providing Recommendations for the Proposal for the
of Audit Committee Duties In 2024 Appointment of a Public Accounting Firm (KAP) and Public
Accountant (AP) for the Audit of the Annual Financial Report
The Audit Committee held 22 (twenty two) meetings as stated in of PT Bank Syariah Indonesia Tbk for 2024;
the list of Audit Committee Meetings and carried out its duties, 3. Providing recommendations from the Audit Committee to
including: the Board of Commissioners regarding the approval of the
1. Conducting a review of the implementation of audits Honorarium for Audit Services for BSI's Financial Report for
by internal and external auditors, and supervising the the 2024 Financial Year;
implementation of follow-up actions by the Board of 4. Providing recommendations from the Audit Committee to
Directors on the auditor's findings; the Board of Commissioners regarding the approval of the
Published Financial Report for 2024.
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CORPORATE
GOVERNANCE
Nomination and Remuneration Committee f. Develop capability development programs for members
of the Board of Directors, members of the Board
The Nomination and Remuneration Committee functions to assist of Commissioners, and/or members of the Sharia
the Board of Commissioners in carrying out its duties, especially Supervisory Board.
those relating to the Bank's remuneration and nomination policies. 3. Develop concepts and analysis related to the function of the
Nomination and Remuneration Committee.
Duties and Responsibilities of The Nomination and 4. Assist the Board of Commissioners in determining general
Remuneration Committee Human Resources policies.
5. Assist the Board of Commissioners in obtaining and analyzing
The Committee is tasked and responsible for carrying out the data on prospective Board of Directors from the talent pool
following matters: of officials one level below the Directors.
1. Related to the remuneration function. 6. Assist the Board of Commissioners in providing recommendations
a. Provide recommendations to the Board of Commissioners regarding options to the Board of Commissioners, Board of
regarding remuneration structure, remuneration policy Directors, Sharia Supervisory Board and Employees, including
and remuneration amount. stock options and monitoring their implementation.
b. Assist the Board of Commissioners in carrying out 7. Have a data base and talent pool for prospective members of
performance assessments in accordance with the the Board of Commissioners, Board of Directors and Sharia
remuneration received by each member of the Board Supervisory Board.
of Directors, members of the Board of Commissioners,
and/or members of the Sharia Supervisory Board. Authorities of The Nomination and Remuneration
2. Related to the nomination function: Committee
a. Provide recommendations to the Board of Commissioners
regarding: 1. Request PT Bank Syariah Indonesia Tbk. to conduct surveys
• Composition of positions of members of the Board of according to the needs of the Nomination and Remuneration
Directors, members of the Board of Commissioners, Committee.
and/ or members of the Sharia Supervisory Board. 2. Request necessary information from various parties both
• Policies and criteria required in the Nomination process. internal and external to PT Bank Syariah Indonesia Tbk.
• Performance for evaluation policy members of
the Board of Directors, members of the Board of Nomination and Remuneration Committee Charter
Commissioners, and/or members of the Sharia
Supervisory Board. The Nomination and Remuneration Committee has a charter
b. Assist the Board of Commissioners in assessing the issued based on the Joint Decree (SKB) of the Board of Directors
performance of members of the Board of Directors, and Board of Commissioners of BSI No. 01/001-SKB/Dirkom
members of the Board of Commissioners, and/or members dated February 1, 2021 concerning the Stipulation of Guidelines
of the Sharia Supervisory Board based on benchmarks that and Work Rules of the Remuneration and Nomination Committee
have been prepared as evaluation material. of PT Bank Syariah Indonesia. This charter is a reference for
c. Provide recommendations to the Board of Commissioners carrying out audit duties and responsibilities in a transparent,
regarding capacity development programs for members competent, objective, and independent manner, ensuring its
of the Board of Directors, members of the Board accountability and acceptance by all interested parties.
of Commissioners, and/or members of the Sharia
Supervisory Board. The contents of the Remuneration and Nomination Committee
d. Provide proposals for candidates who meet the charter include:
requirements as members of the Board of Directors, a. Background
members of the Board of Commissioners, and/or b. Definition
members of the Sharia Supervisory Board, to the Board c. Objectives
of Commissioners to be submitted to the GMS. d. Functions, Authorities, Duties and Responsibilities
e. Provide recommendations to the Board of e. Membership and Rules of Procedure
Commissioners regarding Independent Parties who are f. Nomination and Remuneration System
prospective members of the Audit Committee and Risk g. Closing
Monitoring Committee.
PT Bank Syariah Indonesia Tbk
388 2024 Annual Report
Page 391
Structure, Membership, and Expertise of The Nomination and Remuneration Committee
Name Position Information Expertise
Komaruddin Hidayat Chairman (concurrently Member) Independent Commissioner Education, Philosophy
President Commissioner/Independent Economics, Public
Muliaman D. Hadad Member
Commissioner Administration, Finance
Deputy President Commissioner/ Economics, Business
Adiwarman A. Karim Member
Independent Commissioner Administration
Mohamad Nasir Member Independent Commissioner Accounting, Banking
Felicitas Tallulembang Member Independent Commissioner Management
Masduki Baldlowi Member Commissioner Law, Finance
Group Head overseeing Human Capital
Teszy Mira Ekakusma Secretary and Non Member Voting Psychology, Human Resources
Strategy & Policy Group
Profile of The Nomination and Remuneration Committee
Komaruddin Hidayat
Chairman of the Nomination and Remuneration Committee/ Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Muliaman D. Hadad
Member of the Nomination and Remuneration Committee/ President Commissioner/ Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Adiwarman A. Karim
Member of the Nomination and Remuneration Committee/ Deputy President Commissioner/ Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Mohamad Nasir
Member of the Nomination and Remuneration Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Felicitas Tallulembang
Member of the Nomination and Remuneration Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Masduki Baldlowi
Member of the Nomination and Remuneration Committee/ Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Teszy Mira Ekakusma
Secretary of the Nomination and Remuneration Committee
Jakarta, August 7, 1979
Educational Background
Indonesian Citizens
• Bachelor of Psychology, Padjadjaran University, Bandung (2002)
• Master of Psychology, University of Indonesia (2024)
45 Tahun Years Old
Certification
• Risk Management Level 4
Domiciled in Jakarta, Indonesia
Work Experience
• Human Capital Strategy & Policy Group Head, PT Bank Syariah Indonesia Tbk
Legal Basis of Appointment
(2024)
• Human Capital Services Group Head, PT Bank Syariah Indonesia Tbk (2023-2024)
Decree No. 04/426-KEP/DIR
dated September 17, 2024 • Human Capital Strategy & Policy Group Head, PT Bank Syariah Indonesia Tbk
(2022-2023)
• DH Talent Analytics, PT Bank Mandiri (Persero) Tbk (2019-2022)
• HCBP Head Retail Banking, PT Bank Mandiri (Persero) Tbk (2016-2019)
• HCBP Head Consumer Banking, PT Bank Mandiri (Persero) Tbk (2015-2016)
• HCBP Head Transaction Banking, PT Bank Mandiri (Persero) Tbk (2014-2015)
• SR PS HCBP Micro & Retail Banking, PT Bank Mandiri (Persero) Tbk (2012-2014)
• PS HCBP, Micro & Retail Banking PT Bank Mandiri (Persero) Tbk (2007-2012)
• Cash Outlet Manager, Banjarmasin Pelindo Trisakti, PT Bank Mandiri (Persero) Tbk
(2007)
• Business Development Offier, Regional IX Banjarmasin, PT Bank Mandiri (Persero)
Tbk (2006-2007)
• Temporary Assignment Officer, PT Bank Mandiri (Persero) Tbk (2006)
• Officer Development Program, PT Bank Mandiri (Persero) Tbk (2004-2006)
Period and Term of Office
In line with tenure as Human Capital Strategy & Policy Group Head
Concurrent Positions
None
PT Bank Syariah Indonesia Tbk
390 2024 Annual Report
Page 393
Qualification of Education and Work Experience of Nomination and Remuneration Committee
Table of Educational Qualifications and Experience of the Nomination and Remuneration Committee
Name Position Information Expertise
• Bachelor of Usuluddin
• Master of Philosophy
Komaruddin Hidayat Chairman (concurrently Member) Have experience in education and banking
• Doctor of Philosophy
• Post-Doctorate Research Program
• Bachelor of Economics,
Development Studies Have experience in the financial and
Muliaman D. Hadad Member
• Master of Public Administration banking sector
• Doctor of Philosophy
• Economic Engineer
• Bachelor of Economics
Have experience in the financial and
Adiwarman A. Karim Member • Master of Business Administration
banking sector
• Master of Economics and
Economic Policy
• Bachelor of Accounting
• Master of Science in Accounting Have experience in the fields of
Mohamad Nasir Member
• Doctor of Philosophy (Ph.D) in government, education and banking
Accounting
Felicitas
Member Bachelor of Medicine Have experience in the medical sector
Tallulembang
• Bachelor of Arabic Literature Have experience in the field of government
Masduki Baldlowi Member
• Bachelor of Education and banking
Teszy Mira Bachelor of Psychology
Secretary Have experience in banking.
Ekakusma Master of Psychology
Independence of The Nomination and Remuneration Committee
Table of Nomination and Remuneration Committee Independence
Komaruddin Muliaman D. Adiwarman Mohamad Felicitas Masduki Teszy Mira
Independence Aspect
Hidayat Hadad A. Karim Nasir Tallulembang Baldlowi Ekakusma
Has no financial
relationship with the Board
√ √ √ √ √ √ √
of Commissioners and
Directors
Has no management
relationships in the
√ √ √ √ √ √ √
company, subsidiaries or
affiliated companies
Has no share ownership
√ √ √ √ √ √ √
relationship in the company
Has no family relationship
with the Board of
Commissioners, Board of
Directors, and/or fellow √ √ √ √ √ √ √
members of the Nomination
and Remuneration
Committee
Not serving as a political
party administrator, official √ √ √ √ √ √ √
or government official
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CORPORATE
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Competency Development Program of Nomination and Remuneration Committee
Types of Training and Development
Time and Place of
Name Position Materials Organizer
Implementation
Competence/Training
Chairman (concurrently Education and/or Training can be seen in the education and/or training section of the
Komaruddin Hidayat
Member) Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Muliaman D. Hadad Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Adiwarman A. Karim Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Mohamad Nasir Member
Members of the Board of Commissioners.
Felicitas Education and/or Training can be seen in the education and/or training section of the
Member
Tallulembang Members of the Board of Commissioners.
Pendidikan dan/atau Pelatihan dapat dilihat pada bagian pendidikan dan/atau pelatihan
Masduki Baldlowi Member
Anggota Dewan Komisaris
Jakarta, January 8,
Mini Workshop:OKR HC Team 2024 BSI
2024
SEMINAR PERSONAL COLOUR AND
Jakarta, June 3, 2024 BSI
STYLE
PERSONAL COLOUR & STYLE ANALYSIS
Jakarta, June 4, 2024 BSI
BATCH 1
CEO GREETS HUMAN CAPITAL Jakarta, July 29, 2024 BSI
Online, February 21,
Risk Management Refreshment Maisa Edukasi
2024
TOP EXECUTIVE LEARNING PROGRAM Jakarta, February 26,
BSI
SERIES 2 2024
KNOWLEDGE SHARING FORUM (KSF)
Jakarta, March 14,
"Sharping Your Branding in Sharia Banking BSI
Teszy Mira Ekakusma Secretary 2024
Leadership"
Online, July 11 – 12,
Risk Management Level 4, July 11 -12 ASBISINDO
2024
Jakarta, November 26,
KSF BEST PRACTICE HUMAN CAPITAL BSI
2024
Top Executive Learning Program December Jakarta, December 17,
BSI
2024 2024
Online, March 27 –
HR Professional Certification PT QUBISA
April 2, 2024
Online, September 27
Refreshment PHR Consumer Product BSI
– December 31, 2024
Online, October 15 –
Refreshment BYOND Vol.1 BSI
December 31, 2024
Meeting of The Nomination and Remuneration Committee 4. Meetings are led by the Chair or a member appointed by the
members present, if the chair is unable to attend.
NOMINATION AND REMUNERATION COMMITTEE MEETING 5. Meeting decisions are made based on consensus. In the
POLICIES event that consensus does not occur, decisions are made
based on the majority vote.
1. Meetings are attended by all members and if necessary can 6. The results or decisions of the meeting must be stated in the
only be attended by members with voting rights. minutes of the meeting signed by all members present and
2. Meetings can only be held if attended by at least 51% of the total properly documented and must be submitted in writing to
number of members including an Independent Commissioner the Board of Commissioners.
as the Committee Chair and Human Capital officer. 7. Dissenting opinions that occur in the meeting must be
3. Remuneration and Nomination Committee meetings are clearly stated in the minutes of the meeting along with the
held according to the needs and assignments of the Board of reasons for the dissenting opinions.
Commissioners, at least 1 (one) time in 4 (four) months.
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392 2024 Annual Report
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NOMINATION AND REMUNERATION COMMITTEE MEETING AGENDA
Table of Nomination and Remuneration Committee Meeting Agenda
No. Meeting Date Meeting Agenda Meeting Participants
Komaruddin Hidayat
Muliaman D. Hadad
1 February 22, 2024 Proposals of BSI Sharia Supervisory Board Candidate 2024
Adiwarman A. Karim
Mohamad Nasir
Komaruddin Hidayat
Muliaman D. Hadad
Proposal of Management Remuneration 2024 and Performance Bonus
2 March 25, 2024 Adiwarman A. Karim
2023
Mohamad Nasir
Masduki
FREQUENCY AND ATTENDANCE RATE OF NOMINATION AND REMUNERATION COMMITTEE MEETINGS
Table of Attendance Rate of Nomination and Remuneration Committee Meetings
Nomination and Remuneration Committee Meeting
Name Position Number and Percentage of Attendance
Number of Meetings Number of Attendance Percentage
Chairman (concurrently
Komaruddin Hidayat 2 2 100%
Member)
Muliaman D. Hadad Member 2 2 100%
Adiwarman A. Karim Member 2 2 100%
Mohamad Nasir Member 2 2 100%
Masduki Baldlowi Member 2 1 50%
Teszy Mira Ekakusma Secretary 1 1 100
Work Program and Implementation of The Nomination
and Remuneration Committee's Duties In 2024
Throughout 2024, the Nomination and Remuneration Committee 2. Nomination and Submission of Candidates for Directors,
carried out its duties and responsibilities well. The Nomination Board of Commissioners and Sharia Supervisory Board
and Remuneration Committee has held 3 (three) meetings and Candidates for members of the Board of Directors, Board of
carried out its duties, including: Commissioners and Sharia Supervisory Board are submitted
1. Proposed 2024 Management Remuneration and 2023 through a selection process by taking into account the
Performance Bonus; requirements above.
2. Proposed Candidates for the Sharia Supervisory Board (DPS)
of BSI in 2024; Selection Procedure
3. Recommendations for Candidates for Company Management 1. The Nomination and Remuneration Committee identifies
candidates who meet the criteria.
Board of Directors Succession Policy 2. The Board of Commissioners submits, based on the
recommendations of the Nomination and Remuneration
Basic Principles Committee, proposals for candidates for the Board of
1. Requirements for the Board of Directors, Board of Directors, Board of Commissioners and Sharia Supervisory
Commissioners, and Sharia Supervisory Board. Board to the GMS.
Candidates for members of the Board of Directors, Board 3. The selection is carried out before the end of the term of
of Commissioners, and Sharia Supervisory Board must meet office or requested by the Board of Commissioners or if
the applicable statutory requirements such as the Limited there is a vacant position.
Liability Company Law, the Sharia Banking Law and the
Capital Market Law as well as other provisions.
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CORPORATE
GOVERNANCE
Requirements and Criteria. majority of members of the Board of Directors
The requirements and criteria for prospective members of must have at least 4 (four) years of experience
the Board of Directors, Board of Commissioners, and Sharia with the lowest position as an Executive Officer
Supervisory Board as stipulated in the Company's Articles of in the banking industry and at least 1 (one) year of
Association and other applicable provisions, are as follows: which has served at least as an Executive Officer
a. Board of Commissioners and Directors. at a BUS and/or UUS. have the ability to carry out
a. Prospective members of the Board of Commissioners strategic management within the framework of
and prospective members of the Board of Directors developing a sound and resilient Bank; and
must meet the requirements of integrity, competence, 3) have knowledge, understanding and ability in
and financial reputation. implementing risk management.
b. Integrity requirements for prospective members of the d. Financial reputation requirements for prospective
Board of Commissioners and prospective members of members of the Board of Commissioners and prospective
the Board of Directors include: members of the Board of Directors, include:
• have good morals and ethics, among others • have no bad loan/financing; and
demonstrated by an attitude of complying with • have never been declared bankrupt or been a
applicable provisions, including never having been Director or Commissioner who was found guilty of
convicted of committing a Certain Criminal Act within causing a company to be declared bankrupt, within
the last 20 (twenty) years before being nominated; the last 5 (five) years before being nominated.
• have a commitment to comply with applicable laws e. Candidates for members of the Board of Commissioners
and regulations; and candidates for members of the Board of Directors
• have a commitment to developing sound Bank do not have any indication of integrity, competence and/
operations; or financial reputation problems which include:
• are not listed in the DTL (Disqualified List); and • actions both directly and indirectly in the form of:
• have a commitment not to commit and/or repeat the 1) hiding and/or obscuring violations of a provision
acts and/or actions as referred to, for prospective or financial condition and/or actual transactions;
members of the Board of Commissioners or 2) providing unfair benefits to Shareholders,
prospective members of the Board of Directors who members of the Board of Commissioners,
have previously had a predicate of Disqualified in the members of the Board of Directors, the
fit and proper test and have undergone sanctions as Sharia Supervisory Board, Executive Officers,
referred to in PBI No. 14/6/PBl/2012 concerning employees, and/or other parties that may harm
the Fit and Proper Test for Sharia Banks and Sharia or reduce the profits of the Sharia Bank;
Business Units, Article 36 paragraph (1), Article 38 3) violating the principle of prudence in banking
letter b, Article 41 paragraph (4) letter a and Article and the principles of sound banking; and/or
41 paragraph (5). 4) violating Sharia Principles in the field of sharia
c. Competency requirements, including: banking;
• for prospective members of the Board of • proven to have committed Certain Criminal Acts
Commissioners including, among others: that have been decided by the court and have
1) have sufficient knowledge, understanding and/ permanent legal force; proven to have caused the
or experience in the field of sharia banking Islamic Bank to experience difficulties that endanger
operations; the continuity of its business or may endanger the
2) have the willingness and ability to supervise the banking industry;
Bank's business activities to comply with the • proven to have not carried out the orders of Bank
principle of prudence and Sharia Principles in Indonesia and/or the Financial Services Authority to
the field of sharia banking; and carry out and/or not carry out certain actions;
3) have knowledge and understanding in the • proven to have bad loan/financing;
application of risk management. • proven to have been declared bankrupt and/or to
• for prospective members of the Board of Directors be a member of the Board of Commissioners or a
including, among others: member of the Board of Directors who was found
1) have sufficient knowledge and understanding in guilty of causing a company to be declared bankrupt;
the field of Islamic banking operations; • unable to carry out strategic management in the
2) have experience and expertise in the field of context of developing a sound Islamic Bank;
banking operations, Islamic banking, finance or • proven to have refused to provide commitments
Islamic finance; and/or not fulfill commitments that have been
Fulfillment of experience and expertise agreed upon with Bank Indonesia, the Financial
requirements for prospective Directors, also Services Authority, and/or the Government; or
includes fulfillment of the requirement that the
PT Bank Syariah Indonesia Tbk
394 2024 Annual Report
Page 397
• not carrying out acts or actions that are his/her duties PT Bank Syariah Indonesia Tbk No. 04/KEP-KOM/001/2024
and responsibilities resulting in violations or actions as concerning the guidelines and work procedures (charter) of
referred to in points (1), (3) and/or (4) above. the risk monitoring committee of PT Bank Syariah Indonesia
2. Sharia Supervisory Board Tbk dated July 1, 2024. The Charter contains the duties and
Prospective members of the Sharia Supervisory Board must responsibilities of the Risk Monitoring Committee which include
meet the following requirements: the following:
a. integrity, which at least includes: 1. Monitoring and evaluating of at least:
• have good morals and ethics; a. Conformity between risk management policies and the
• have a commitment to comply with Islamic banking implementation of those policies.
regulations and other applicable laws and regulations; b. Implementation of the work plan and duties of the Risk
• have a commitment to developing a sound and Management Committee and Risk Management Unit.
resilient Bank (sustainable)’, and c. Adequacy of risk identification, measurement,
• are not included in the List of Failed as stipulated monitoring, control and management information
in the provisions regarding the fit and proper systems processes.
test set by Bank Indonesia and/or the Financial d. The Bank's compliance with the Articles of Association,
Services Authority. Competence, which at least has regulations of the Banking and Capital Market
knowledge and experience in the field of Islamic Supervisory Authority, and other laws and regulations
mu'amaIah and knowledge in the field of banking related to risk management.
and/or finance in general; and 2. Monitoring and reviewing of at least:
b. Financial reputation, which at least includes: a. Risk Profile Report.
• not included in the bad loan/financing fund; and b. Risk-based Report of Bank Soundness Level.
• never declared bankrupt or become a shareholder, c. Other reports related to the management of 10 (ten)
member of the Board of Commissioners, or member types of risk, namely:
of the Board of Directors who is found guilty of • Credit Risk
causing a company to be declared bankrupt, within • Market Risk
the last 5 (five) years before being nominated, • Operational Risk
3. Member of the Audit Committee and Risk Monitoring • Liquidity Risk
Committee. • Legal Risk
In providing recommendations regarding Independent • Compliance Risk
Parties who will become members of the Audit Committee • Reputational Risk
and/or Risk Monitoring Committee, the Committee must • Strategic Risk
pay attention to the Bank's vision and mission, the principles • Return Risk
of Good Corporate Governance and the provisions of • Investment Risk
applicable laws and regulations. d. Bank Financing Policy and other policies required
4. The Committee submits recommendations regarding by the Regulator to be submitted to the Board of
candidate members of the Board of Directors, Sharia Commissioners by the Board of Directors.
Supervisory Board, and Board of Commissioners to the 3. Providing recommendations to the Board of Commissioners
Board of Commissioners in writing to be submitted to the on at least:
GMS no later than 1 (one) week before the GMS is held. a. Things that can support increasing the effectiveness of
implementing risk management in the Bank.
Risk Monitoring Committee b. The conformity between the Bank's risk management
policy and the implementation of that policy to ensure
The Risk Monitoring Committee assists the Board of that the Bank has managed risks adequately.
Commissioners in carrying out its supervisory duties and c. Implementation of the work plan and duties of the Risk
functions, particularly for matters relating to the implementation Management Committee and Risk Management Unit.
of risk management policies. 4. Conducting regular meetings with related business units to
discuss matters within the scope of their supervision.
Duties and Responsibilities of The Risk Monitoring 5. Reporting the results of monitoring and review periodically,
Committee and providing input on matters that require the attention of
the Board of Commissioners.
In carrying out its duties and responsibilities, the Risk Monitoring 6. Preparing guidelines and work rules for the Risk Monitoring
Committee is based on the Risk Monitoring Committee Charter Committee and conduct periodic reviews at least once every
issued through the Decree of the Board of Commissioners of 3 (three) years.
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CORPORATE
GOVERNANCE
The Chairperson of the Risk Monitoring Committee is tasked committee of PT Bank Syariah Indonesia Tbk dated July 1, 2024,
and responsible for coordinating all activities of the Committee which is an update of the previous Risk Monitoring Committee
to fulfill the objectives of the Committee in accordance with its Charter.
formation. The Chairperson and members of the Risk Monitoring
Committee are responsible for the following matters: The Risk Monitoring Committee Charter is established by
1. Determining the annual work plan. the Board of Commissioners as a guide in carrying out duties
2. Preparing reports on Committee activities and matters and responsibilities in a transparent, competent, objective
deemed necessary to receive the attention of the Board of and independent manner so that it can be accounted for and
Commissioners. accepted by all interested parties.
3. Appoint a non-commissioner risk monitoring committee
member or other third party as committee secretary to The Risk Monitoring Committee Charter regulates a number of
assist with committee activities including those related to matters including::
committee meetings and the preparation of committee 1. Background
meeting minutes. 2. Risk Monitor
4. Attending meetings. 3. Definition, Vision and Mission, Responsibilities and Authorities
5. Taking an active role and contribute to every Committee 4. Membership Structure
Meeting activity. 5. Confidentiality
6. Committee Member Rewards
Authorities of The Risk Monitoring Committee 7. Committee Meetings
8. Changes
1. Communicating with the Head of Business Unit and other 9. Closing
parties at the Bank to obtain information, clarification and
request necessary documents and reports. Term of Office of The Risk Monitoring Committee
2. Accessing records or information about employees,
funds, assets and other company resources related to the The term of office of the members of the Risk Monitoring
implementation of their duties. Committee who are members of the Board of Commissioners
3. Obtaining Risk Profile Reports, Bank Soundness Level may not be longer than their term of office as stipulated in
Reports, Risk Appetite Statements, and other reports related the Articles of Association and may be re-elected for 1 (one)
to the implementation of Bank risk management. subsequent period. The term of office of the members of the
4. Obtaining input and/or suggestions from parties outside the Risk Monitoring Committee who come from Independent Non-
Bank related to their duties. Commissioner Parties is a maximum of 3 (three) years and may be
5. Carrying out other authorities granted by the Board of extended 1 (one) time for 2 (two) years of office without reducing
Commissioners. the right of the Board of Commissioners to dismiss at any time.
Risk Monitoring Committee Charter If a member of the Board of Commissioners who is the Chairman
of the Risk Monitoring Committee resigns before his term of
The Risk Monitoring Committee has a Charter issued through office as a Commissioner of the Company, the Chairman of
the Decree of the Board of Commissioners of PT Bank Syariah the Risk Monitoring Committee will be replaced by another
Indonesia Tbk No. 04/KEP-KOM/001/2024 concerning the Independent Commissioner. If his term of office as a Board of
guidelines and work rules (charter) of the risk monitoring Commissioner ends, his term of office as a Member of the Risk
Monitoring Committee will also end.
Structure, Membership, and Expertise of The Risk Monitoring Committee
Name Position Information Expertise
Deputy President Commissioner/ Economics, Business
Adiwarman A. Karim Chairman (Concurrently Member)
Independent Commissioner Administration
President Commissioner/Independent Economics, Public
Muliaman D. Hadad Member
Commissioner Administration, Finance
Mohamad Nasir Member Independent Commissioner Accounting, Banking
Komaruddin Hidayat Member Independent Commissioner Education, Philosophy
Felicitas Tallulembang Member Independent Commissioner Management
Suyanto Member Commissioner Islamic Banking, Finance
Abu Rokhmad Member Commissioner Law, Islamic Banking
PT Bank Syariah Indonesia Tbk
396 2024 Annual Report
Page 399
Name Position Information Expertise
Fauzi Member Commissioner Management, Banking
Nazaruddin Member Commissioner Management
Bowo Setiyono Member Independent Party Economics, Banking and Finance
Noor Anis Member Independent Party Mathematics, Banking
Risk Monitoring Committee Profile
Adiwarman A. Karim
Chairman (Concurrently Member) of the Risk Monitoring Committee/Deputy President Commissioner/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Muliaman D. Hadad
Member of the Risk Monitoring Committee/President Commissioner/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Mohamad Nasir
Member of the Risk Monitoring Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Komaruddin Hidayat
Member of the Risk Monitoring Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Felicitas Tallulembang
Member of the Risk Monitoring Committee/Independent Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Suyanto
Member of the Risk Monitoring Committee/Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Abu Rokhmad
Member of the Risk Monitoring Committee/Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Fauzi
Member of the Risk Monitoring Committee/Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Nazaruddin
Member of the Risk Monitoring Committee/Commissioner
The profile can be seen in the Board of Commissioners Profile section in this Annual Report.
Period and Term of Office: Following the Term of Office of the Board of Commissioners
Bowo Setiyono
Risk Monitoring Committee Member/Independent Party
Purworejo, November 5, 1975/Age 49 years as of December 2024
Educational Background
Indonesian Citizen
• Bachelor of Economics, Faculty of Economics and Business, Gadjah Mada University
(1999)
• Master of Commerce, Banking and Finance University of New South Wales, Sydney,
49 Years Old Australia (2004)
• PhD degree Laboratoire d’Analyse et de Prospective Economiques (LAPE), Faculté
de Droit et des Sciences Economiques, Université de Limoges (2015
Domicile at Yogyakarta,
Indonesia
Certification
• Certified Risk Professional (CRP)
Legal Basis of Appointment • Certified Financial Planner (CFP)
• Bank Risk Management 5 (LSP-KS)
Fixed Term Employment • General Banking (LSPP)
Agreement No. 04/016/HCP- • Certificate-International Risk Management & Wealth Management Refreshment
PKWT dated February 1, 2024 Program for Executives
Work Experience
• Risk Monitoring Committee of PT BRI Syariah Tbk (December 2019 – January
2021)
• Deputy Director of MBA FEB UGM (January 2016 – Present)
• Permanent Lecturer FEB UGM (January 2005 – Present)
Period and Term of Office
First Period: February 1, 2024 – December 31, 2024
Concurrent Positions
• Deputy Director of MBA FEB UGM (January 2016 – Present)
• Permanent Lecturer FEB UGM (January 2005 – Present
PT Bank Syariah Indonesia Tbk
398 2024 Annual Report
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Noor Anis
Risk Monitoring Committee Member/ Independent Party
Kudus, August 11, 1964/age 60 years as of December 2024
Educational Background
Indonesian Citizen
• Bachelor of Mathematics-Statistics, Bandung Institute of Technology (ITB) (1989)
60 Years Old Certification
• Banking Risk Management Certification Level VI
• Islamic Finance Professional Certification Institute (LSPKS),
Domicile at Depok, West Java,
Indonesia
Work Experience
• Program Development Manager PT Prastika Praveena Bina Mandiri (2022-2023)
Legal Basis of Appointment
• Group Head Strategy & Performance Management Group PT Bank Syariah Mandiri
(2015-2021)
Fixed Term Employment
Agreement No. 04/013/HCP- • Department Head Decision Support Corporate Banking PT Bank Mandiri (Persero)
PKWT dated February 6, 2024 Tbk (2010-2015)
Period and Term of Office
First Period: February 6, 2024 – February 5, 2026
Concurrent Positions
-
Education and Work Experience Qualification of Risk Monitoring Committee
Table of Educational and Work Experience Qualifications of the Risk Monitoring Committee
Name Jabatan Education Work Experience
• Economic Engineer
• Bachelor of Economics Have experience in the financial and banking
Adiwarman A. Karim Chairman (Concurrently Member) • Master of Business Administration sector
• Master of Economics and
Economic Policy
• Bachelor of Economics,
Development Studies Have experience in the financial and banking
Muliaman D. Hadad Member
• Master of Public Administration sector
• Doctor of Philosophy
• Bachelor of Accounting
• Master of Science in Accounting Have experience in the fields of government,
Mohamad Nasir Member
• Doctor of Philosophy (Ph.D) in education and banking
Accounting
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CORPORATE
GOVERNANCE
Name Jabatan Education Work Experience
• Bachelor of Usuluddin
• Master of Philosophy
Komaruddin Hidayat Member Have experience in education and banking
• Doctor of Philosophy
• Post-Doctorate Research Program
Felicitas
Member Bachelor of Medicine Have experience in the health sector
Tallulembang
Suyanto Member Bachelor of Medicine Have experience in government sector
• Bachelor of Sharia/Islamic Civil
Law
Abu Rokhmad Member Have experience in education
• Master of Religion
• Doctor of Law
Fauzi Member Bachelor of Management Have experience in banking
Nazaruddin Member Bachelor of Management Have experience in banking
• Bachelor of Economics
• Master of Commerce, Banking
and Finance
Bowo Setiyono Member Have experience in education
• PhD degree Laboratoire d'Analyse
et de Prospective Economiques
(LAPE)
Noor Anis Member Bachelor of Mathematics-Statistics Have experience in banking
Independence Of The Risk Monitoring Committee
Table of Independence of the Risk Monitoring Committee
Independence Adiwarman Muliaman Mohamad Komaruddin Felicitas Abu Nazar Bowo Noor
Suyanto Fauzi
Aspect A. Karim D. Hadad Nasir Hidayat Tallulembang Rokhmad uddin Setiyono Anis
Has no financial
relationship
with the
√ √ √ √ √ √ √ √ √ √ √
Board of
Commissioners
and Directors
Has no
management
relationships in
the company, √ √ √ √ √ √ √ √ √ √ √
subsidiaries
or affiliated
companies
Has no share
ownership
√ √ √ √ √ √ √ √ √ √ √
relationship in
the company
Has no family
relationship
with the
Board of
Commissioners,
Board of √ √ √ √ √ √ √ √ √ √ √
Directors,
and/or fellow
members of the
Risk Monitoring
Committee
Not serving as
a political party
administrator,
√ √ √ √ √ √ √ √ √ √ √
official or
government
official
PT Bank Syariah Indonesia Tbk
400 2024 Annual Report
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Competency Development Program for Risk Monitoring Committee
Types of Training and
Time and Place of
Name Position Development Materials Organizer
Implementation
Competence/Training
Chairman (Concurrently Education and/or Training can be seen in the education and/or training section of the
Adiwarman A. Karim
Member) Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Muliaman D. Hadad Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Mohamad Nasir Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Komaruddin Hidayat Member
Members of the Board of Commissioners.
Felicitas Education and/or Training can be seen in the education and/or training section of the
Member
Tallulembang Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Suyanto Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Abu Rokhmad Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Fauzi Member
Members of the Board of Commissioners.
Education and/or Training can be seen in the education and/or training section of the
Nazaruddin Member
Members of the Board of Commissioners.
Top Executive Learning Program (TELP)
Jakarta, February 26, Bank Syariah Indonesia
- Series II 2024
2024 University
Theme: Leadership Transformation
One Day Workshop for Commissioners
Bank Syariah Indonesia
& Commissioners' Apparatus of PT Jakarta, March 4, 2024
University and IBI
Bank Syariah Indonesia, Tbk
Jakarta, July 10-11,
BSMR Level V Certification Equivalency ASBISINDO
2024
Risk Management Certification Level V Jakarta, July 31, 2024 LSPKS
Webinar “EV Insurance, International
Jakarta, October 31,
Best Practice for Innovation of New OJK Institute
2024
Energy Products and Services
Webinar “The Future of Data Analytics
Jakarta, September 12,
in the Financial Industry: Trends and OJK Institute
2024
Innovations”
the 10th Indonesian Finance
Association (IFA) Conference on Jakarta, October 10,
IFA, OJK, KSEI, IDX
“Sustainable Finance and its Roles in 2024
Bowo Setiyono Member Shaping Emerging Capital Markets”
Webinar “How to Prevent Accounting
Jakarta, May 2, 2024 OJK Institute
Fraud in Financial Sector”
Webinar “Opportunities and Challenges
Jakarta, April 25, 2024 OJK Institute
of Open Finance in Indonesia”
Webinar “Strategy to Accelerate Sharia Jakarta, March 21,
OJK Institute
Financial Market Share” 2024
Webinar “Opportunities and Challenges Jakarta, March 14,
OJK Institute
of Digital Assets in Indonesia” 2024
Webinar “Artificial Intelligence Changes Jakarta, March 07,
OJK Institute
the Face of Financial Sector” 2024
Diseminasi Riset “The Greenwashing Jakarta, December 05, OJK Institute & UN -
Trap: How to Build Public Awareness” 2024 Environment Programme
Top Executive Learning Program (TELP)
- Desember 2024
Jakarta, December 17, Bank Syariah Indonesia
Theme : Execution Matters
2024 University
Speaker : Bpk Zulkifli Zaini (Komisaris
PTPN III)
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Types of Training and
Time and Place of
Name Position Development Materials Organizer
Implementation
Competence/Training
Top Executive Learning Program (TELP)
- Series II 2024 Jakarta, February 26, Bank Syariah Indonesia
Theme : 2024 University
Leadership Transformation
One Day Workshop for Commissioners
Bank Syariah Indonesia
& Commissioners' Apparatus of PT Jakarta, March 4, 2024
University and IBI
Bank Syariah Indonesia, Tbk
Certification Equivalency of BSMR Jakarta, July 10-11,
ASBISINDO
Level V 2024
Risk Management Certification Level V Jakarta, July 31, 2024 LSPKS
Webinar “The Future of Data Analytics
Jakarta, September 12,
in the Financial Industry: Trends and OJK Institute
Noor Anis Member 2024
Innovations”
Jakarta, November 7,
Book Review - Bank Cyber Security OJK Institute
2024
Seminar - Financial Services Technical
Update: PMK 74/2024 - Allowance
Jakarta, November 12,
for Doubtful Accounts - Discussion on PwC Indonesia
2024
Impact on Banking and Multi Finance
Businesses
Seminar - Anti-Fraud Transformation
in the Digital Era: Integration of AI
Jakarta, November 26,
Technology and Compliance with OJK PwC Indonesia
2024
Regulation 12/2024 and 15/2024 for
Financial Institutions
Risk Monitoring Committee Meeting
RISK MONITORING COMMITTEE MEETING POLICY
According to the Risk Monitoring Committee Charter issued through the Decree of the Board of Commissioners of PT Bank Syariah
Indonesia Tbk No.04/KEP-KOM/001/2024, the following are the policies of the Risk Monitoring Committee Meetings, among others:
1. The Risk Monitoring Committee holds regular meetings at least 1 (one) time in 1 (one) month.
2. The Risk Monitoring Committee meetings can only be held if attended by at least 51% (fifty-one percent) of the committee members,
including 1 (one) Independent Commissioner and 1 (one) Independent Non-Commissioner.
3. Decisions of the Risk Monitoring Committee meetings are made by means of deliberation to reach a consensus.
4. If no consensus is reached, the decision shall be made based on a majority vote.
5. The meeting is chaired by the Chairman of the Risk Monitoring Committee or a designated member if the Chairman of the Risk
Monitoring Committee is absent.
6. Each meeting of the Risk Monitoring Committee shall be recorded in the minutes, including any dissenting opinions, signed by all
members of the Committee present, and submitted to the Board of Commissioners.
7. Meetings can be conducted either face-to-face or virtually via teleconferencing media or other media facilities that allow all
participants of the Committee Meeting to see and/or hear each other directly and participate in the meeting.
PT Bank Syariah Indonesia Tbk
402 2024 Annual Report
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MEETING AGENDA OF THE RISK MONITORING COMMITTEE
Table of Risk Monitoring Committee Meeting Agenda
No. Date Agenda Meeting participants
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Evaluation of the 2023 HR Fulfillment and Development Progress Report and 5. Imam Budi Sarjito
1 January 26, 2024
the 2024 HR Program Plan 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
2 February 21, 2024 AML-CTF Report 2023
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
DymFK Compliance Implementation Report (Director in Charge of Compliance 5. Imam Budi Sarjito
3 February 21, 2024
Function) for Quarter IV of 2023 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Proposed Threshold (Authority Limits of the Board of Directors Requiring the 5. Imam Budi Sarjito
4 February 21, 2024
Board of Commissioners’ Approval) 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
5 February 29, 2024 Bank’s Soundness Level for Semester II of 2023
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
6 March 20, 2024 Fulfillment and Development Progress of Islamic Ecosystem 2024
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
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CORPORATE
GOVERNANCE
No. Date Agenda Meeting participants
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Updates on the Preparation and/or Revision of Policies and Procedures or 5. Imam Budi Sarjito
7 April 25, 2024
Updates on Risk Measurement & Mitigation Methods (As of March 2024) 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Updates on Regulation or Revision of Policies and Procedures (As of March 5. Imam Budi Sarjito
8 May 3, 2024
2024) 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
9 May 30, 2024 AML-CTF Report for Quarter I of 2024
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
DymFK Compliance Implementation Report (Director in Charge of Compliance 5. Imam Budi Sarjito
10 May 30, 2024
Function) for Quarter I of 2024 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
11 June 13, 2024 Updates on Financing Growth and FAR Control of Wholesale Segment 2024
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
The HR Fulfillment and Development Progress Report for Quarter I of 2024 5. Imam Budi Sarjito
12 June 27, 2024
and the Implementation Progress of One Culture 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
PT Bank Syariah Indonesia Tbk
404 2024 Annual Report
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No. Date Agenda Meeting participants
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
13 July 11, 2024 Updates on Market & Research
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
14 July 25, 2024 Strategies for Retail Growth and FAR Control
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
15 August 15, 2024 Report of Bank’s Soundness Level for Semester I of 2024
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
AML-CTF Report for Semester I of 2024 and DymFK Compliance
5. Imam Budi Sarjito
16 September 11, 2024 Implementation Report (Director in Charge of Compliance Function) for
6. Sutanto
Semester I of 2024 (Rescheduled to August 22)
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
17 September 19, 2024 Evaluation of Business Model Performance and FBI Improvement Strategy
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Deepening the Handling of High Risk Accounts in the Wholesale, OTO, and 5. Imam Budi Sarjito
18 September 26, 2024
Griya Segments 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
No. Date Agenda Meeting participants
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Evaluation of the Risk Management Committee’s and Risk Management 5. Imam Budi Sarjito
19 October 17, 2024
Business Unit’s Performance 6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
20 October 30, 2024 Approval of the Recovery Plan & Resolution Plan 2024
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
21 November 8, 2024 Evaluation of the Marketing Communication Performance
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
22 November 21, 2024 Network Evaluation and Strategy 2024 - 2025
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
5. Imam Budi Sarjito
23 December 12, 2024 HR Development Strategy to Support RBB 2025-2027
6. Sutanto
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
1. Muliaman Dharmansyah Hadad
2. Adiwarman Azwar Karim
3. Suyanto
4. Abu Rokhmad
Updates on Regulation/Revision of Policies and Procedures (As of December
5. Imam Budi Sarjito
24 December 12, 2024 2024) – OJK Regulation No. 17, Bullion Bank, OJK Regulation No. 15, IcoFR,
6. Sutanto
Write-off.
7. Komaruddin Hidayat
8. Mohamad Nasir
9. Bowo Setiyono
10. Noor Anis
PT Bank Syariah Indonesia Tbk
406 2024 Annual Report
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FREQUENCY AND ATTENDANCE LEVEL OF RISK MONITORING COMMITTEE MEETINGS
Table of Risk Monitoring Committee Meeting Attendance Levels
Risk Monitoring Committee Meeting
Number and Percentage of Attendance
Name Position
Number of
Number of Meetings Percentage
Attendance
Muliaman Dharmansyah
Chairman 24 24 100%
Hadad
Adiwarman Azwar Karim Member 24 24 100%
Suyanto Member 24 24 100%
Abu Rokhmad Member 24 21 88%
Imam Budi Sarjito* Member 8 8 100%
Sutanto* Member 8 8 100%
Komaruddin Hidayat Member 24 24 100%
Mohamad Nasir Member 24 24 100%
Felicitas Tallulembang** Member 15 15 100%
Bowo Setiyono Member 24 24 100%
Noor Anis Member 24 23 96%
*Stopped serving as of May 31, 2024
**Starting serving from May 31, 2024
Risk Monitoring Committee’s Work Program and Implementation of Duties In 2024
Throughout 2024, the Risk Monitoring Committee performed its duties and responsibilities effectively. The Risk Monitoring Committee
held 24 (twenty four) meetings and carried out its duties, which included, among others:
1. Evaluating the alignment of risk management policies with the implementation of the Bank’s policies;
2. Monitoring and evaluating the implementation of duties by the Risk Monitoring Committee and Risk Management Business Unit;
3. Supervising and evaluating the results of the Bank’s Soundness Level Report on a semesterly basis;
4. Supervising and evaluating the results of Compliance Implementation Reports, which included:
a. Report on the Implementation of Duties & Responsibilities of the Director in charge of Compliance Function/Compliance
Report,
b. Report on Integrated Compliance & Integrated Governance,
c. Report on AML-CTF;
5. Supervising and evaluating the strategy of Human Resource Development
6. Supervising report on Recovery & Resolution Plan
7. Supervising the risk of proposed corporate actions or other actions, such as the Threshold proposal (the Board of Directors’
Authority Limit that Requires the Board of Commissioners’ Approval).
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Organs and Committees under the Board of Company Secretary Structure
Directors
The Corporate Secretary responsible directly to the Director of
Company Secretary Compliance & Human Capital. In carrying out its functions and
duties, the Corporate Secretary organization is divided into 6
The Corporate Secretary plays an important role in representing (six) areas of activity, namely:
the company’s interests to shareholders, regulators, and other 1. The Bank’s activities as a public company, including
stakeholders. This role’s primary goal is to foster effective implementing corporate governance, especially those
communication while also maintaining BSI’s image. Therefore, related to capital market regulations.
the Bank has appointed a Corporate Secretary, as mandated 2. Corporate Communication Activities.
by Financial Services Authority (OJK) Regulation No. 35/ 3. Secretarial Activities.
POJK.04/2014 on Corporate Secretaries of Issuers or Public 4. Stakeholder Management Activities.
Companies. According to these regulations, its primary 5. Corporate Social Responsibility Activities.
functions include advising the Board of Directors and Board of 6. Bank Management Activities.
Commissioners on how to comply with capital market laws and
regulations, as well as acting as a liaison between the Bank and In order to carry out these activities, the Corporate Secretary has
its stakeholders. several departments under it. The Corporate Secretary continues
to coordinate and supervise the implementation of the functions
and duties of each department directly.
Corporate Secretary &
Communication
Secretary
Corporate Capital Corporate
Corporate Social Corporate Office of the
Communication Market Regulation Stakeholder
Affairs Board
Assurance Management
CSG Operation
Corporate
Media & Corporate Event
Branding Zakat Reporting & Corporate
Communication & Secretariat
& Content Implementation Policy Management
Management
Development CSG Operations
Corporate Infaq & Corporate Staff
Internal Regulatory
Branding & Social Fund Event Board
Communication Compliance
Sponshorship Implementation Operations
Stakeholder
Staff Planning &
Monitoring
External Media Document &
Communication Relation Staff Staff Board
Secretariat Staff
Management Operations
Content Literacy & Staff Staff
Development Inclusion
Integrated
Security Board
Staff Staff Management Support
Staff
Executive
Social Media & Secretary
Situation Room
Board Support Staff
Board Secretary
Board
Administration
PT Bank Syariah Indonesia Tbk
408 2024 Annual Report
Page 411
Functions, Duties and Responsibilities of The Company c.Become a liaison between the Bank and external parties
Secretary representing the community.
d. Follow market developments and external conditions of
In carrying out its functions and duties, the Corporate Secretary the Bank, especially applicable regulations in the field of
is guided by the Corporate Secretary Policies and Standard sharia banking or sharia industry issues in general.
Procedures. The duties and responsibilities set by the Bank are: e. Direct the preparation of marketing media tools and
1. Compliance Governance communications that are effective and right on target.
a. Host the General Meeting of Shareholders. f. Manage stakeholders and organize several activities
b. Ensure the functioning of the Board of Commissioners, aimed at information disclosure, such as public exposure.
Board of Directors, Committees and SSB as well as the g. Establish good relations with the mass media to gain
supporting staff below them. public understanding about the company in order to
c. Prepare a list of shareholders, a special list of members create a positive image and reputation.
of the Board of Directors, Board of Commissioners and h. Provide education, socialization and sharia banking
their families in share ownership, business relationships literacy to the public.
and other roles that could give rise to a conflict of 3. Corporate Branding and Sustainable Finance
interest. a. Maintain and improve the reputation through
d. Attend and prepare minutes of meetings of the Board of consistency and standardization in the implementation
Directors and Board of Commissioners. of the Bank’s Corporate Identity.
e. Provide input to the Bank’s Board of Directors to b. Prepare and coordinate the preparation of the
implement applicable regulations/laws regarding the Sustainable Financial Action Plan (RAKB), RAKB Report,
Company, sharia securities, sharia banking shares, and Sustainability Report in accordance with the format
capital markets and their implementing regulations. determined by the regulator, to build, maintain and
f. Direct the presentation of transparency publications in develop the company’s image.
accordance with banking and capital market regulations. c. Communicate the RAKB to shareholders and all
- Submit reports to regulators and the public in the organizations in the Bank.
form of periodic and incidental reports. d. Prepare monitoring and reviews of the implementation
- Monitor Bank correspondence by: Provide linguistic of sustainable financial programs to be reported
advice/review of Bank corporate documents. periodically to the Board of Directors.
- Manage documents, especially corporate documents e. Publicize sustainable financial activities or actions to
including managing archive centers. increase awareness and a positive image of the Bank
- Maintain and coordinate document management in various communication channels, including print,
activities for the head office, regional office, area/ electronic, video, etc. media.
branch office or other outlets and provide advice f. Maintain and coordinate CSR activities, ensuring its
regarding the management of the documents in compliance with the Bank’s Corporate Planning program
question. as a form of social responsibility.
2. Corporate Communications Governance g. Implement business-related RAKB programs.
a. Establish a communication strategy in order to increase h. Effectively manage corporate branding and RAKB to
the Bank’s positive reputation. optimally contribute for the improvement of stakeholder
b. Create a strategy for disseminating information to and shareholder positive perceptions, increase brand
internal and external stakeholders, including conveying equity, and boost the bank’s awareness and business.
Bank programs and activities as well as managing issue
and crisis management through reporting.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
Company Secretary Profile
Wisnu Sunandar
Company Secretary
Jakarta, October 1, 1978, age 46 years as of December 2024
Educational Background
Indonesian Citizen
• Magister Management, Prasetiya Mulya Business School (2012-2014)
• Bachelor of Engineering, University of Indonesia (1997-2003)
46 years old
Certification
Risk Management Level 4
Domiciled in Jakarta,
Indonesia
Work Experience
• Regional CEO I Aceh PT Bank Syariah Indonesia, Tbk (2021-2024)
Legal Basis of Appointment
• Regional CEO II Medan PT Bank Syariah Indonesia, Tbk (2021)
• Regional CEO I Medan PT. Bank Syariah Mandiri (2020-2021)
Decree No. 04/112-KEP/DIR
dated March 20, 2024 • Regional CEO VII Banjarmasin PT Bank Syariah Mandiri (2018-2020)
• Area Manager Area Medan Ahmad Yani PT Bank Syariah Mandiri (2015-2018)
• Deputy Group Head Consumer Finance Group PT Bank Syariah Mandiri (2015)
Educational Background
• Magister Management, Prasetiya Mulya Business School (2012-2014)
• Bachelor of Engineering, University of Indonesia (1997-2003)
Concurrent Positions
-
Affiliate Relationship
-
PT Bank Syariah Indonesia Tbk
410 2024 Annual Report
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Company Secretary Competence Improvement Program
Types of Training and Development Materials Time and Place of
Organizer
Competence/Training Implementation
Top Executive Learning Program Series 2 Jakarta, February 26, 2024 Internal Bank
Knowledge Sharing Forum (KSF) “Sharping Your Branding In Sharia Jakarta, March 14, 2024 Internal Bank
Banking Leadership”
Workshop Penyusunan Kertas Kerja Standarisasi Branding BSI Jakarta, March 26, 2024 Internal Bank
Personal Colour & Style Analysis Jakarta, June 4, 2024 Internal Bank
Innovation Vol 2 Innovate or Evaporate Jakarta, July 25, 2024 Internal Bank
Webinar Series 2 BYOND by BSI Update Jakarta, November 14, 2024 Internal Bank
Top Executive Learning Program Series 3 Jakarta, December 17, 2024 Internal Bank
Implementation of Duties of The Corporate Secretary Internal Audit Business Unit
In 2024
The Internal Audit Unit (IAU) performs the Internal Audit
Throughout the 2024 financial year, the Corporate Secretary has function through independent and objective assurance and
carried out the functions and duties, the details of which are as consulting activities to provide added value and improvement
follows: recommendations for the Bank’s operations. These activities are
1. Organize and document the Annual General Meeting of carried out using a systematic, risk-based approach by evaluating
Shareholders. performance, adequacy, and effectiveness of risk management,
2. Hold, attend and prepare minutes of Board of Directors internal controls, and the Bank’s governance processes."
meetings including joint meetings of the Board of Directors
with the Board of Commissioners and the Sharia Supervisory Internal Audit Organizational Structure
Board.
3. Prepare information on the list of shareholders, a special Structure and position of the Internal Audit in the Organization
list of members of the Board of Directors, Board of of the Internal Audit Business Unit (SKAI) in fulfilling its duties
Commissioners, and their families in share ownership, and functions is led by the Senior Executive Vice President
business relationships, and other roles that may give rise to (SEVP) of the Internal Audit which oversees 3 (three) groups and
conflicts of interest. 2 (two) departments with specialization of duties on:
4. Carry out the Bank’s compliance function with respect to 1. Wholesale & Corporate Center Group
the capital market. a. Wholesale & Treasury Banking Audit
5. Disclose information to the public in accordance with b. Finance, Strategy & Procurement Audit
applicable laws and regulations. c. Risk, Compliance & Human Capital Audit
6. Documentation of Bank legality data, including the GMS d. Audit Policy & Development Audit
deed, deed of Amendment to the Articles of Association, 2. Retail, Distribution & Digital Banking Audit
deed of Change in Management Composition, company a. Retail Banking Audit
domicile certificate, and other legal documents. b. Distribution, Strategy & Funding Audit
7. Administer and distribute all incoming letters addressed to c. Digital Transaction Banking Audit
BSI or the relevant Work Unit for follow-up. d. Audit Counterpart & Support
8. Organizing corporate events and/or participating in events 3. IT Audit
held by third parties in the form of sponsorship. a. IT Strategy, Development & Governance Audit
9. Organizing events with the media. b. IT Operation & Infrastructure Audit
10. Issue a press release. c. IT Security Audit
11. Hold sharia financial education, literacy and inclusion d. Audit MIS & Data Analytics
activities. 4. Investigation Audit Department
12. Prepare a Sustainable Financial Action Plan for 2020 in 5. Audit Quality Assurance
accordance with POJK No. 51 of 2017 which has been
submitted to the OJK. Sustainable finance is related to
business, which includes: products and services, governance,
and capacity building. The priority business sectors are
education, health and infrastructure (especially government
programs).
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Sharia Supervisory Board Board of Commisioners
President Director
Audit Comitee
SEVP Internal Audit
Satria
Wholesale & Corporate Center Retail, Distribution & Digital
Audit Group (WCA) Banking Audit Group (RDA) IT Audit Group (ITA)
Movianto Agus Subekti Arif Jatmoko
Wholesale & Treasury Banking
Audit Retail Banking Audit IT Security Audit
Noer Cahyo Adhi Nugroho Amri Bustami Aresto Yudo
Finance, Strategy & Procurement Distribution, Strategy & Funding IT Operation & Infrastructure
Audit Audit Audit
Widya Setyadi Donny Eko Dodo Sunjoyo
Risk, Compliance & IT Strategy, Development, &
Human Capital Audit Digital Transaction Banking Audit
Governance Audit
Mardani Ardiansyah
Fanny Novandra
Audit Policy & Audit MIS & Data
Development Audit Counterpart & Support
Analytics
Ratna Purnama Sari Myristica R
Yudha Aditya
Audit Quality Investigation
Assurance Audit
Irzasyam Brantas
Internal Audit Position in the Organizational Structure
The position of SKAI in the Bank Organizational Structure is as follows:
1. Responsible directly to the President Director.
2. In carrying out its duties, SKAI submits reports to the President Director and the Board of Commissioners, and copies are submitted
to the Audit Committee and the Director in charge of the compliance function.
3. Have a functional relationship and can communicate directly with the Board of Commissioners, Board of Directors, SEVP, Audit
Committee and Sharia Supervisory Board.
4. Have a coordination relationship with the Parent Bank’s Integrated Internal Audit Work Unit (SKAIT).
PT Bank Syariah Indonesia Tbk
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Head of Internal Audit Profile
Satria
SEVP Internal Audit
Menggala, September 25, 1967/age 57 years as of December 2024
Educational background
Indonesian citizen
• Bachelor of Economics, University of Bandar Lampung (1990)
• Master of Management, University of Bandar Lampung (2008)
57 Years Old
Certification
• Certified Internal Audit Executive
• Sertifikasi Manajemen Risiko Perbankan Level 7
Domiciled in Jakarta, Indonesia
Work Experience
Legal Basis of Appointment
- SEVP Internal Audit BSI (2023 - present)
- Chairman of the Supervisory Board PT Bank Mandiri (Persero) Tbk (2019-2025)
Decree of the Board of Directors - Pension fund Bank Mandiri Empat PT Bank Mandiri (Persero) Tbk
of PT Bank Syariah Indonesia Tbk
- Chief Retail Audit PT Bank Mandiri (Persero) Tbk (Feb 04, 2021)
Number: 03/153-KEP/DIR dated
April 28, 2023 - Group Head / Senior Vice President Cash & Trade Operations Group PT Bank
Mandiri (Persero) Tbk (Jan 09, 2016)
- Regional CEO Sulawesi Maluku (8 Provinsi) PT Bank Mandiri (Persero) Tbk (Jan 02, 2015)
- Regional CEO Sumatera II (6 Provinsi) PT Bank Mandiri (Persero) Tbk (2 Feb 3, 2013)
- Deputy Regional Manager Regional Office XII Jayapura (Papua & Papua Barat) PT
Bank Mandiri (Persero) Tbk (Jun 07, 2011)
- Manager Area Makasar (South Sulawesi) PT Bank Mandiri (Persero) Tbk
(Mar 15, 2011)
- Manager Area Samarinda (East Kalimantan) PT Bank Mandiri (Persero) Tbk
(Feb 22, 2010)
- Manager Area Jakarta Fatmawati (East Jakarta) PT Bank Mandiri (Persero) Tbk
(May 15, 2009)
- Manager Area Lampung PT Bank Mandiri (Persero) Tbk (Mar 01, 2007)
- City Operation Manager Palembang PT Bank Mandiri (Persero) Tbk (Feb 01, 2006)
- Dept Head COS City Operation Palembang PT Bank Mandiri (Persero) Tbk
(Dec 02, 2005)
- Operation Manager HUB Denpasar (Bali, NTB & NTT) PT Bank Mandiri (Persero)
Tbk (Feb 18, 2002)
- Branch Head of Tjk Bambu Kuning Bandar Lampung PT Bank Mandiri (Persero) Tbk
(Feb 17, 2000)
- Branch Head of Panjang Bandar Lampung PT Bank Mandiri (Persero) Tbk
(20 Sept 1999)
Training Attended in 2024
• Workshop Digital Transaction Banking
• Top Executive Learning
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Internal Audit Competence Improvement Program The Internal Audit Charter is reviewed at least once every 3
(three) years with approval from the Board of Commissioners and
determination from the President Director, taking into account
No Type of Training
the recommendations of the Audit Committee.
1 Construction Procurement
2 Foreign Exchange Transactions for RM Wholesale In performing its duties, Internal Audit refers to the Internal
3 KSF Standardization of Procurement and Vendor Management Audit Charter, which was approved on September 27, 2022, and
and HPS Preparation
signed by the President Commissioner and President Director.
4 Anti-Fraud Seminar
The Internal Audit Charter includes the following:
5 Bank Mandiri Audit Course (BMAC) 1. Vision, Mission, and Function of Internal Audit
6 YPIA Internal Auditor Conference 2. Position within the Organization
7 Foreign Exchange Transaction Training for RM Wholesale 3. Scope of Internal Audit Activities
8 PPT Training 4. Authority, Responsibilities, Relationship, and Communication
of Internal Audit with the Business Unit that Performs
9 IIA Internal Auditor Conference
Control Functions
10 Fundamentals of Cybersecurity Auditing
5. Code of Ethics and Profession
11 IIA Asian Conference in Bali
6. Internal Auditor Requirements
12 Workshop Analysist and Reporting with Excel Dashboard 7. Limitations in Assignments
13 Cyber Risk Management 8. Others
14 Handling Banking Crimes with the Enactment of the P2SK Law
and OJK Regulation Number 16 of 2023 Duties and Responsibilities of Internal Audit
15 Training on Bank’s Digital Maturity Level
16 Mastering ITIL v4 Fundamental Duties and Responsibilities of the Internal Audit Work Unit are
17 Devops Foundation as follows:
18 Training Internal Control over Financial Reporting (ICOFR) 1. Assist the President Director and the Board of Commissioners
in carrying out supervision by describing operationally
implementation and monitoring of audit results.
Party that Appoints and Dismisses the Head of SKAI 2. Make analyzes and assessments in the fields of f inance,
accounting, operations and other activities through audits
The Head of the Internal Audit Work Unit (SKAI) is appointed and and continuous monitoring.
dismissed by the President Director following the approval from 3. Identify all possibilities to improve and increase the efficiency
the Board of Commissioners by considering the recommendations of resources and funds utilization.
of the Audit Committee. In accordance with Financial Services 4. Provide suggestions for improvement and objective
Authority Regulation (POJK) No.1/POJK.03/2019 dated January information about the activities examined at all levels of
29, 2019, concerning the Implementation of the Internal Audit management.
Function in Commercial Banks, SKAI as an organization is 5. Develop written policies and procedures as guidelines for
directly under the coordination of the President Director. Internal Auditors in carrying out their duties.
6. Coordinate SKAI activities with External Audit activities and
Internal Audit Charter other assurance provider units/ functions.
7. SKAI is obliged to communicate with regulators at least once
The Bank has an Internal Audit Charter as a guideline for the every a year.
implementation of the internal audit function. The Internal Audit 8. Reporting the internal audit summary to the official in charge
Charter is a guideline for the implementiation of the following of the internal audit function of the parent company.
internal audit function:
1. Implementation of the internal audit function for audit Internal Audit Authority
implementation
2. Initiation of communication SKAI has the following authorities:
3. Examination of the activities of PT Bank Syariah Indonesia 1. Carry out internal audit activities on the activities of all work
Tbk units within the Bank organization and affiliated parties in
4. Authority to access records, documents, data and physical accordance with applicable governance.
assets including information management systems and 2. Communicate directly with the Board of Directors, Board of
minutes of Management meetings. Commissioners and Audit Committee as well as the Sharia
Supervisory Board.
PT Bank Syariah Indonesia Tbk
414 2024 Annual Report
Page 417
3. Hold regular and incidental meetings with the Board of 1. Risk Management Certification (SMR))
Directors, Board of Commissioners and Audit Committee as
Position Amount Certification
well as the Sharia Supervisory Board.
SEVP 1 Level 5
4. Access all relevant Bank data and information related to
Internal Audit duties and functions, namely printed and Group Head 3 Level 1
electronic data, records, employees, funds, assets, locations 3 Level 2
or areas, as well as other information related to Bank 3 Level 3
resources. 2 Level 4
5. Conducting investigations into cases/problems in every 1 Level 5
aspect and element of activities involving fraud and/or
Department Head 13 Level 1
violations of the Code of Conduct (CoC).
13 Level 2
6. Determine the schedule, audit objects, personnel, scope,
13 Level 3
methodology, techniques, tools and audit approaches
related to the implementation of general audit activities and 1 Level 4
investigation activities. Team Leader 39 Level 1
7. Coordinate activities with the External Auditor. 39 Level 2
8. Use the services of external or non-Internal Audit parties in 1 Level 3
carrying out audits, both within the Bank and outside the
Officer 46 Level 1
Bank, if deemed necessary.
30 Level 2
9. Implement internal audit activities in accordance with the
Staff 1 Level 1
Internal Audit Code of Ethics.
10. Carry out verification processes, interviews, confirmations,
and/or other audit techniques for internal and external 2. Certified Fraud Examiner (CFE)
parties related to the implementation of Internal Audit
Position Amount Certification
duties and functions.
Department Head 1 CFE
11. Participate in strategic meetings (excluding f inancing
approvals discussion meetings) without having voting rights
in decision making. 3. Certified Risk Professional (CRP)
12. Reporting the internal audit summary to the official in charge
Position Amount Certification
of the internal audit function of the Main Entity for the
Group Head 1 CRP
Financial Conglomerate.
Internal Audit Personnel Composition 4. Certified Information System Auditor (CISA)
Position Amount Certification
As of December 31, 2024, SKAI consists of 107 employees with
Group Head 1 CISA
the following composition:
Department Head 2 CISA
No Position Amount
1 SEVP Internal Audit 1
5. Certified Information System Security Professional (CISSP)
2 Group Head 3
Position Amount Certification
3 Department Head 15
Group Head 1 CISSP
4 Auditor 83
5 Staff 5
Total 107 6. Encase Certified Examiner (EnCE)
Position Amount Certification
Group Head 1 EnCE
Professional Certification of Personnel
The development of auditor competency is facilitated through 7. Computer Hacking Forensic (CHFI)
the Audit Certification Program at both the national and
Position Amount Certification
international levels. The number of employees who have
Group Head 1 CHFI
obtained certifications at each level as of December 31, 2024,
is as follows:
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
8. Ceritified Qualified Internal Auditor (QIA) 17. ISO Certification
Position Amount Certification Position Amount Certification
Group Head 1 QIA Department Head 2 ISO 27001, ISO 22301
Team Leader 4 QIA Team Leader 1 ISO 27001, ISO 9001
Officer 5 QIA
18. Cyber Security Certification (CC)
9. Control Objective for Information Technologies (COBIT)
Position Amount Certification
Position Amount Certification Department Head 1 CC
Group Head 1 COBIT
Department Head 2 COBIT Internal Audit Code of Ethics
10. Information Technology Infrastructure Library (ITIL) 1. Integrity
Internal auditor integrity builds confidence, which becomes
Position Amount Certification
the foundation for trust in the assessments they conduct.
Group Head 1 ITIL
Rules of conduct:
Team Leader 1 ITIL a. Carry out duties honestly, carefully and responsibly;
b. Comply with the law and make disclosures based on
11. Certified Bank Internal Auditor (CBIA) Level Supervisor the laws and regulations applicable in Indonesia in
accordance with the profession;
Position Amount Certification
c. Not knowingly/intentionally involved in activities
Group Head 1 Level Supervisor
that violate the law, or activities that could damage
Department Head 12 Level Supervisor the credibility of the internal audit profession or the
Team Leader 37 Level Supervisor reputation of PT Bank Syariah Indonesia Tbk; And
d. Support and contribute for the achievement of the legal
12. Certified Bank Internal Auditor (CBIA) Level Auditor and feasible goals of PT Bank Syariah Indonesia Tbk.
2. Objectivity
Position Amount Certification
Internal auditors demonstrate the highest level of professional
Group Head 1 Level Auditor
objectivity when collecting, evaluating, and communicating
Department Head 13 Level Auditor information about the activity or process under review.
Team Leader 39 Level Auditor Internal Auditors carry out a balanced assessment of all
Officer 45 Level Auditor relevant matters and are not influenced by personal interests
Staf 1 Level Auditor or other parties in providing considerations.
Rules of conduct:
13. Certified Internal Audit Executive (CIAE) a. Prohibited from participating in any activity or
relationship that could, or reasonably suspected may
Position Amount Certification Institution
hinder the Internal Auditor’s proportional assessment,
SEVP 1 BPKP
including operational activities and decision making.
Group Head 2 BPKP b. Prohibited from accepting anything that could, or
reasonably suspected may impair his or her professional
14. Certified Ethical Hacker (CEH) judgment; and
c. Ensure disclosure of all relevant information to avoid
Position Amount Certification
discrepancies in the report on reviewed activities.
Group Head 1 CEH
3. Confidentiality
Internal auditors recognize the importance and ownership of
15. Certified E- Business Proffesional (CEP) the information they receive and do not disclose it without
lawful authority, unless legally or professionally required.
Position Amount Certification
Rules of conduct:
Group Head 1 CEP
a. Must be careful in using and safeguarding information
obtained while carrying out their duties;
16. Certified in The Governance of Enterprise IT (CGEIT) b. Prohibited from using the information to obtain personal
gain, or in any way, which is contrary to the law or
Position Amount Certification
detrimental to the legitimate and proper objectives of
Team Leader 1 CGEIT
PT Bank Syariah Indonesia Tbk.
PT Bank Syariah Indonesia Tbk
416 2024 Annual Report
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4. Competence
Internal auditors apply the knowledge, skills, and experience required to perform internal audit duties.
a. Only perform duties that require knowledge, skills, and experience relevant to their qualifications.
b. Carry out assignments in accordance with International Standards for the Professional Practice of Internal Auditing.
c. Continuously improve expertise, as well as the effectiveness and quality of work results on an ongoing basis.
Brief Report on The Implementation of Internal Audit Activities In 2024
Based on the Annual Audit Plan (AAP) and the 2024 Audit Strategy, approved by the President Director and Board of Commissioners,
the audit plan for 2024 was initially set at 33 assignments. As of December 31, 2024, the actual audit activities reached 59 assignments
or 178% of the target. The details are as follows:
AAP 2024 Non AAP
No Types of Audits AAP & Non AAP Realization until December 2024
Targets Realization
1 Assurance Audit 33 20 53
2 Audit Consulting - 6 6
INTERNAL AUDIT UNIT MEETING 1. Internal Audit meetings with External Auditors (Regulators
Based on POJK Number 1/POJK.03/2019, the Internal Audit and KAP) were held 151 (one hundred fifty-one) times,
Work Unit has the following authority: involving participants from the Board of Directors, Board of
1. Hold regular and incidental meetings with the Board of Commissioners, Audit Committee, and DPS.
Directors, Board of Commissioners and Audit Committee, as 2. Internal Audit meetings with the Directors were held 2 (two)
well as the Sharia Supervisory Board. times.
2. Attend strategic meetings. 3. Internal Audit meetings with the Board of Commissioners
and Audit Committee were held 5 (five) times.
Throughout 2024, the Internal Audit held meetings with the 4. Internal Audit meetings with the Sharia Supervisory Board
Board of Commissioners, Directors, DPS, SEVP, Audit Committee, were held 5 (five) times.
and External Auditors. The details are as follows: 5. Internal Audit meetings with the Internal Audit’s SEVP were
held 8 (eight) times.
Audit Findings and Follow-Up Actions
There were 6,788 findings, of which 3,507 were resolved before the exit meeting. As of December 2024, 2,896 findings have been
resolved, resulting in an 88% resolution rate, with 12% not yet overdue.
Number of Done Des ’24 On Progress
No Auditor Done before Exit Meeting Total DMTL
Findings Amount % Amount %
1 Internal 4.125 1.678 2.447 2.212 90% 235 10%
2 Eksternal 2.663 1.829 832 684 82% 148 18%
Grand Total 6. 788 3.507 3.279 2.896 88% 383 12%
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GOVERNANCE
Risk Management Unit
The function of the Risk Management Unit of Bank Syariah Indonesia is carried out by the Enterprise Risk Management Group which
is supervised by the Director of Risk Management.
Risk Management Unit Organizational Structure
Enterprise Risk Management Group
Deputy
Operational Operational
Market & Liquidity ERM Tools & Risk Model
Risk Risk
Risk Analytics Portfolio Risk Validation
Analytics Tools & System
Market & Liquidity ERM Portfolio Analytics Financing Operational Risk Operational Risk
Risk Analytics Analytics Management Limit Analytics Tools & System
Market & Portfolio
Liquidity Risk ERM Analytics Financing Operational Risk Operational Risk
Analytics Analytics Management Limit Analytics Tools & System
Risk Model
Market & Liquidity Risk Tools Risk IT Risk Operational Risk
Validation & Management
Risk Control Integration Control
Governance
Market & Risk Model
Staff
Liquidity Risk Risk Tools Risk Validation & Operational Risk
Control Integration Governance Control
Staff Staff Staff Staff
Market & Liquidity
Risk Tools
Market &
Liquidity Risk
Tools
Staff
Secretary
Duties and Responsibilities of Risk Management Unit 5. Monitor overall risk position or exposure per type and
functional activity, while ensuring compliance with the
Details of duties and responsibilities of the Risk Management established risk tolerance and limits, including sharia risk.
Unit are described as follows. 6. Conduct stress testing to assess the impact of risk
1. Provide recommendations to the Board of Directors in the management policies and strategies on the performance and
formulation of policies, strategies, and risk management revenue of each of the Bank’s operational business units or
frameworks, including sharia risk. functional activities.
2. Develop procedures and tools for identifying, measuring, 7. Review proposals for new business activities developed by
monitoring, and controlling risks, including sharia risk. the Bank’s particular function and focused on the Bank’s
3. Design and implement necessary tools for effective risk ability to manage these activities, including the adequacy
management. of systems and procedures and their impact on overall risk
4. Monitor the implementation of risk management policies, exposure, including sharia risk.
strategies, and frameworks as recommended by the Risk 8. Provide recommendations to operational business units and/or
Management Committee and approved by the Board of the Risk Management Committee regarding risk management
Directors. implementation, including the appropriate level of maximum
risk exposure that the Bank should maintain.
PT Bank Syariah Indonesia Tbk
418 2024 Annual Report
Page 421
9. Evaluate the accuracy and validity of risk measurement data a. President Director or Risk Management Director
that the Bank, especially for banks utilizing internal models, b. Risk Management Committee
uses to measure risks. SKMR may seek validation from SKAI c. Banking Regulator
or an independent specialist to ensure the reliability of data d. Parent Company
or models used. 11. Conduct periodic reviews based on the Bank’s needs.
10. Prepare and submit risk profile reports periodically or at least 12. Coordinate with the business unit responsible for integrated
quarterly to: risk management within the parent company of the
conglomerate.
Profile of The Head of Enterprise Risk Management Group
Indriati Tri Handayani
Acting Group Head Enterprise Risk Management Group
Jakarta, May 03, 1972/Age 52 years as of December 2024
Educational Background
Indonesian citizen
• Master of Laws, University of Indonesia (1999)
• Bachelor of Laws, University of Indonesia (1994)
52 Years Old
Certification
• Bank Internal Audit Certification
Domiciled in Jakarta, • Level 5 Risk Management Certification
Indonesia • Compliance Certification
• General Banking Certification
• Risk Management Assessor Certification
Legal Basis of Appointment
Letter of attorney Work Experience
• Acting Group Head Enterprise Risk Management Group BSI (2024 – present)
• pjs. Group Operational Risk Group BSI (2024)
• Group Head Policy & Procedure Group BSI (2022 – present)
• Group Head Audit Policy & Counterpart Group BSI (2021 – 2022)
Competency Development of The Enterprise Risk 6. Risk Management Refreshment
Management Group 7. Top Executive Learning Program Series 2
8. Preparation of the Project Financing Factory Implementation
1. KSF Pricing Management and Liquidity & Market Risk 9. KSF Prepares ROPA & DPIA
2. KSF Prudent Principles of BSI’s Deposit Products 10. KSF Prepares ROPA & DPIA (RDA)
3. Level Up Your Fee Based Income with Remittance 11. Webinar on How to Use Microsoft Office 365
4. Level Up Business with Digital ZIZWAF 12. Cyber Risk Management
5. Ngopih Webinar on Legality and Authority to Act for 13. Training on Foreign Exchange Transactions for RM Wholesale
Associations Batch 1
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CORPORATE
GOVERNANCE
14. Risk Maturity Index (RMI) 44. Certification Renewal (BCMCP)
15. Data Analysis and Visualization with Microsoft Excel 365 45. Training SQL for Data Analytics
16. Introduction to Phyton for Data Science 46. Refreshment “BSI’s Digital Insight Volume 4”
17. Artificial Intellegence and Machine Learning Fundamentals 47. General Banking Level 1 Batch 3
for OPR 48. FGD on the Needs for BOSM Training
18. SQL for Data Analytics 49. Big Data Analysis Using Python Batch 1
19. Big Data with Hadoop and Spark 50. Innovation Volume 3: Everyone Can Innovate
20. Python for Data Analysts 51. Certified Anti-Fraud Professional (CAFP)
21. Excel Power Tools for Data Analytic 52. Operational Risk & Risk Control Self Assessment (RCSA)
22. Big Data with Hadoop & Spark 53. Big Data Analysis Using Python Batch 2
23. Training Foreign Exchange Transactions Batch 2 54. Implementation of the Personal Data Protection Law
24. KSF BSI’s Digital Wholesale Insight Volume 2 55. Sharing Knowledge: PTO Requirements
25. Data Analysis and Visualization Batch 1 56. Training on Climate Risk Management
26. Introduction to Python for Data Science 57. Refreshment on Fiqh Muamalah Maaliyah
27. Ngopih Webinar on Prudent Principles 58. Refreshment on Financing Conditions October 2024
28. Data Analysis and Visualization Batch 2 59. Webinar on BSI Digital Literacy Series 1
29. Seminar on Personal Color and Style 60. Refreshment on the Principles of Fund Raising
30. Microsoft Power BI Data Analyst 61. Webinar on the IT Security Awareness of the Head Office
31. Artificial Intellegence and Machine 62. BSI Digital Literacy Webinar Series 2
32. Innovation Clinic Series Volume 1 63. BSI Digital Literacy Webinar Series 3
33. Refreshment “BSI’s Digital Insight Volume 3” 64. BSI Digital Literacy Webinar Series 4
34. Certified Data Science Specialist (CDSS) 65. BSI & Mandiri Group Webinar
35. Unlocking Your Innovation Potential 66. BYOND by BSI Update Webinar Series 2
36. Sustainable Financing Wholesale 67. MR Debriefing Level 5 Batch 2
37. Refreshment Phr Treasury & Trade 68. BSI Digital Literacy Webinar Series 6
38. Environmental, Social, and Governance (ESG) 69. Treasury Refreshment
39. Training for Trainers Batch 1 70. Legal Officer Forum of 2024
40. Innovation Volume 2: Innovate or Evaporate 71. BSI Digital Literacy Webinar Series 7
41. Training or Trainers Batch 2 72. BSI Digital Literacy Webinar Series 8
42. General Banking Level 1 Batch 1 73. BSI Digital Literacy Webinar Series 9
43. General Banking Level 1 Batch 2 74. Top Executive Learning Program of December 2024
75. BYOND by BSI Refreshment Volume 1
Risk Management Certification
No. Position Amount Certification Certification Institution
1. Group Head 1 Person Risk Management Level 5 LSPKS
2. Deputy 1 Person Risk Management Level 4 LSPKS
3. 6 Person • Risk Management Level 3 (4 Person)
LSPKS
Dept. Head • Risk Management Level 2 (2 Person)
4. 12 Person • Risk Management Level 3 (5 Person)
LSPKS
Manager • Risk Management Level 2 (7 Person)
5. Senior Officer 1 Person Risk Management Level 2 LSPKS
6. Officer 14 Person • Risk Management Level 3 (2 Person)
• Risk Management Level 2 (1 Person) LSPKS
• Risk Management Level 1 (11 Person)
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Implementation of Risk Management Duties In 2024 1. Organizational Structure of the Committee
2. Duties, Authorities, and Responsibilities of the Committee
In addition to carrying out its main duties as the Risk Management 3. Risk Management Committee Code of Conduct
Work Unit, ERM have carried out many collaborations and 4. Duties, Authorities, and Responsibilities of the Working
enhancements to strengthen the implementation of risk Group of the Risk Management Committee
management at BSI, including: 5. Closing
1. 1st Pilot: Bottom-Up Climate Risk Stress Testing
2. Updating the Portfolio Guideline DUTIES AND RESPONSIBILITIES OF THE RISK
3. Implementation of Risk Management on Bullion Products MANAGEMENT COMMITTEE
Phase 1
4. Implementation of Risk Management at Overseas Branch The Risk Management Committee is authorized and responsible
Offices for providing recommendations to the President Director,
5. Risk Due Diligence for Strategic Bancassurance including:
6. Anti-Fraud Task Force 1. Monitoring the risk profile and management of all risks
7. Updating the Recovery Plan and Resolution Plan to determine risk appetite, integrated risk management
strategies, and capital adequacy.
Committee Under The Board of Directors 2. Establishing methodologies, scenarios, and evaluations,
including stress conditions in risk measurement and
Risk Management Committee contingency plans.
3. Enhancing the implementation of risk management both
Risk Management Committee is a committee established to periodically and as needed, in response to internal and
assist the President Director inperforming the control function external changes affecting the Bank’s capital adequacy and
through discussions on risk appetite, methodology, and strategy risk profile.
formulation related to the implementation of risk management. 4. Conducting strategic discussions within the scope of risk
management, including ensuring its integration with the
WORK GUIDELINES OF THE RISK MANAGEMENT parent company.
COMMITTEE 5. Determining matters related to business decisions that
involve special conditions (such as significant business
In performing its duties, the Risk Management Committee refers expansions beyond the Bank’s established business plan).
to the Decree of the Board of Directors Number 04/503A-KEP/ 6. Delegating authority to appointed officials for making
DIR dated October 14, 2024, concerning the Risk Management decisions and implementating operational matters.
Committee of PT Bank Syariah Indonesia Tbk., which regulates,
among others:
THE MEMBERSHIP STRUCTURE OF THE RISK MANAGEMENT COMMITTEE
Chairman Risk Management Director
Vice Chairman Finance & Strategy Director
Secretary The Committee's Secretariat Function is carried out by the Chair of the Committee's
Working Group.
Permanent Member - Voting Member 1. Risk Management Director
2. Finance & Strategy Director
3. Wholesale Transaction Banking Director
4. Retail Banking Director
5. Sales & Distribution Director/Consumer Product Solution SEVP
6. Information Technology Director
7. Treasury & International Banking Director
8. Wholesale Risk SEVP
9. Retail & Consumer Risk SEVP
10. Operations SEVP
Permanent Member - Non Voting Member Compliance & Human Capital Director/Group Head Compliance & AML-CFT
Non Permanent – Voting Member Director/SEVP Speaker
Director/SEVP related to the material
Contributing – Non Voting Member 1. Group Head/Equivalent Official of Speaker
2. Group Head/Equivalent Official related to Material
Invitee 1. Vice President Director*
2. SEVP/Group Head Internal Audit
* If the Vice President Director serves as the Presenting Director or an Alternate Voting Member, they do not hold the position of an Invitee.
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CORPORATE
GOVERNANCE
PROFILE OF THE RISK MANAGEMENT COMMITTEE
The profiles of the Committee members from both the Board of Directors and SEVPs can be found in the Company Profile chapter under
the Profile of the Directors section and the Profile of Officers One Level Below the Board of Directors in this Annual Report.
TRAINING OF THE RISK MANAGEMENT COMMITTEE
The training of the Committee members from the Board of Directors can be found in the Training and/or Competency Improvement
sub-chapter of the Board of Directors section within the Corporate Governance chapter of this Annual Report.
INDEPENDENCY OF THE RISK MANAGEMENT COMMITTEE
All Committee members have no affiliations with other Directors, Commissioners, or Controlling Shareholders. They are not shareholders
of the Company that could affect their ability to act independently, nor are they Commissioners, Directors, or employees of companies
that have affiliations or business relationships with the Company.
MEETINGS AND IMPLEMENTATION OF THE RISK MANAGEMENT COMMITTEE'S DUTIES
No. Date Agenda
1 January 26, 2024 Determining the Soundness Level of PT Bank Syariah Indonesia Tbk as of December 31, 2023
2 March 19, 2024 Updating the Portfolio Guidelines for Wholesale and SME Segments
3 April 22, 2024 Determining the Risk Profile of PT Bank Syariah Indonesia Tbk as of March 31, 2024
4 June 12, 2024 Determining:
a. the Changes in the Assessment Methodology for Bank’s Soundness Level (TKB) or Risk-Based Bank Rating
(RBBR) Individually and Integrated Risk Profile Basis for Semester I of 2024
b. the Country Exposure Limit (CEL) calculation formula
5 July 18, 2024 Determining:
a. the Soundness Level of PT Bank Syariah Indonesia Tbk as of June 30, 2024
b. the Risk Appetite Statement of 2024
6 October 14, 2024 Determining the Risk Profile of PT Bank Syariah Indonesia Tbk as of September 30, 2024
7 November 06, 2024 Updating the Portfolio Guidelines for Wholesale and SME Segments
8 November 11, 2024 Determining Treasury Limits
9 November 28, 2024 Determining:
a. the Evaluation of CKPN calculation methodology
b. the CKPN & PPKA requirements for Retail & Consumer Financing segments
10 December 13, 2024 Updating Trading Limits and Liquidity Safety Levels in 2025.
11 December 17, 2024 Changes in the Assessment Methodology for Bank’s Soundness Level (TKB) or Risk-Based Bank Rating (RBBR)
Individually and Integrated Risk Profile Basis for Semester II of 2024
IT Steering Committee
The IT Steering Committee was formed to assist the Board of Directors in determining strategic plans in the field of information
technology (IT), IT budgeting, determining strategic IT projects and IT security. The implementation of the duties and responsibilities of
this committee refers to the provisions of applicable laws and regulations.
WORK GUIDELINES OF THE IT STEERING COMMITTEE
In performing its duties, the IT Streering Committee refers to the Decree of the Board of Directors No. 04/504A-KEP/DIR concerning
IT Streering Committee.
DUTIES AND RESPONSIBILITIES OF THE IT STEERING COMMITTEE
The IT Steering Committee is a committee consisting of the Board of Directors/SEVP tasked with and responsible for:
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1. Establishing IT Strategic Plans, IT Resources, IT security well as IT investments to address strategic issues within the
strategies, and risk management of IT utilization. scope of IT.
2. Monitoring the alignment of the IT strategic plans, IT budget, 4. Delegating authority to designated officials to make
and IT project delivery to evaluate IT cost-effectiveness. decisions and implement operational IT matters.
3. Making decisions or providing direction regarding the
planning, development, and enhancement of IT systems, as
MEMBERSHIP STRUCTURE OF THE IT STEERING COMMITTEE
Function Officer
Chairman President Director
Vice Chairman 1. Vice President Director
2. Information Technology Director
Secretary The secretariat function of the committee is carried out by the Chair of the Committee Working Group.
Permanent Voting Member 1. President Director
2. Vice President Director
3. Information Technology Director
4. Finance & Strategy Director
5. Risk Management
6. Digital Banking SEVP
Permanent Non Voting Member Compliance & Human Capital Director/ Group Head Compliance Group
Non Permanent Voting Member 1. Director/SEVP Pemateri
2. Director/SEVP terkait Materi
Contributing Non Voting Member 1. Group Head/Pejabat Setara Pemateri
2. Group Head/Pejabat Setara terkait materi
Invitee SEVP/Group Head Internal Audit
PROFILE OF THE IT STEERING COMMITTEE
The profiles of the Committee members from both the Board of Directors and SEVPs can be found in the Company Profile chapter under
the Profile of the Directors section and the Profile of Officers One Level Below the Board of Directors in this Annual Report.
TRAINING OF THE IT STEERING COMMITTEE
The training of the Committee members from the Board of Directors can be found in the Training and/or Competency Improvement
sub-chapter of the Board of Directors section within the Corporate Governance chapter of this Annual Report.
INDEPENDENCY OF THE IT STEERING COMMITTEE
All Committee members have no affiliations with other Directors, Commissioners, or Controlling Shareholders. They are not shareholders
of the Company that could affect their ability to act independently, nor are they Commissioners, Directors, or employees of companies
that have affiliations or business relationships with the Company.
MEETINGS AND IMPLEMENTATION OF THE IT STEERING COMMITTEE’S DUTIES
No. Date Meeting Agenda
1 January 31, 2024 Project Initiatives and Proposed Strategic IT Budget for 2024
2 April 19, 2024 Changes to Strategic IT Initiatives and Budget in 2024
3 July 16, 2024 Strengthening Governance for the Release Control Board (RCB)
4 December 19, 2024 Progress Update on Strategic IT Initiatives and Budget Changes in 2024
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CORPORATE
GOVERNANCE
Policy & Procedure Committee 3. Rules of Conduct
4. Duties, Authorities, and Responsibilities of the Working
The Policy & Procedure Committee consists of members from Group of the Risk Management Committee
the Board of Directors/SEVPs. This committee is authorized 5. Closing
to recommend or establish policies and procedures, including
product provisions and other regulations that do not fall within DUTIES AND RESPONSIBILITIES OF THE POLICY &
the scope of other committees under the Board of Directors. PROCEDURE COMMITTEE
WORK GUIDELINES OF THE POLICY & PROCEDURE The duties and responsibilities of the Policy & Procedure
COMMITTEE Committee are:
1. Discuss and recommend policy adjustments/enhancements.
In performing its duties, the Policy & Procedure Committee refers 2. Determine updates to the Company’s procedures that
to the Decree of the Board of Directors No. 04/508A-KEP/DIR fall outside human capital policies, standard procedures,
dated October 14, 2024 concerning the Policy & Procedure and risk management policies, as well as those under the
Committee of PT Bank Syariah Indonesia Tbk., which regulates, responsibility of other committees under the Board of
among others: Directors.
1. Organizational Structure of the Committee
2. Duties, Authorities, and Responsibilities of the Committee
MEMBERSHIP STRUCTURE OF THE POLICY & PROCEDURE COMMITTEE
Chairman Risk Management Director
Vice Chairman Compliance & Human Capital Director
Secretary The secretariat function of the committee is carried out by the Work Unit which acts as
the Chair of the Committee Working Group.
Permanent Member - Voting Member 1. Risk Management Director
2. Compliance & Human Capital Director
Permanent Member - Non Voting Member Group Head Compliance & AML – CFT
Non Permanent – Voting Member 1. Director/SEVP Pemateri
2. Director/SEVP terkait materi
3. SEVP Operations*
Contributing – Non Voting Member 1. Group Head/Pejabat Setara Pemateri
2. Group Head/Pejabat Setara terkait Materi
Invitee SEVP/Group Head Internal Audit
*) Specialized in the Bank’s regulations related to its operational scope.
PROFILE OF THE POLICY & PROCEDURE COMMITTEE not shareholders of the Company that could affect their ability
to act independently, nor are they Commissioners, Directors,
The profiles of the Committee members from both the Board or employees of companies that have affiliations or business
of Directors and SEVPs can be found in the Company Profile relationships with the Company.
chapter under the Profile of the Directors section and the Profile
of Officers One Level Below the Board of Directors in this Annual MEETINGS AND IMPLEMENTATION OF THE POLICY &
Report. PROCEDURE COMMITTEE
TRAINING OF THE POLICY & PROCEDURE COMMITTEE Regarding the Policy and Procedure Committee’s meetings and
implementation of its duties in 2024, the determination of the
The training of the Committee members from the Board of Bank’s provisions was carried out circularly, with a total of 177
Directors can be found in the Training and/or Competency provisions, consisting of 8 Policy provisions, 54 Product Manual
Improvement sub-chapter of the Board of Directors section (MP) provisions, 20 Memorandum of Operational Procedures
within the Corporate Governance chapter of this Annual Report. (MPO) provisions, and 95 Standard Procedures (SP) provisions.
The Policy & Procedure Committee’s decision-making mechanism
INDEPENDENCY OF THE POLICY & PROCEDURE can be conducted through meetings, circulation, or other
COMMITTEE methods, provided that the established quorum requirements
are met.
All Committee members have no affiliations with other
Directors, Commissioners, or Controlling Shareholders. They are
PT Bank Syariah Indonesia Tbk
424 2024 Annual Report
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New Terms Sub Revision Terms Sub Grand
Type of Provision
BUS FT RF WF Total BUS FT RF WF Total Total
Policy 1 - - - 1 4 1 - 2 7 8
Product Manual - 4 - 1 5 - 3 35 11 49 54
Standard Procedure 3 1 - 2 6 21 19 17 32 89 95
Procedure Memorandum 2 5 9 - 16 2 - 2 - 4 20
Sub Total 6 10 9 3 27 23 54 45
New Terms 28 Revision Terms 149
Grand Total 177
Business Committee 2. Discussing and establishing integrated business development,
including product development, pricing, related procedures, risk
The Business Committee is established to assist the Board of exposure limits, facilities, infrastructure, and business support
Directors/SEVPs in formulating strategies and overseeing the technology. The formulation of policies and procedures related
integrated development of the Bank’s business, and determining to the Bank’s products follows the Bank’s internal regulations.
the key products, services, and activities, as well as the strategy 3. Reviewing and establishing the Bank’s Product Provision
and effectiveness of marketing communications. Plan (RPPB), including the annual RPPB and RPPB changes
to be submitted for approval to the Regulator, as well as
WORK GUIDELINES OF THE BUSINESS COMMITTEE reporting the termination of Bank products to the Regulator.
4. Discussing and establishing key business strategies that
In performing its duties, the Risk Management Committee refers become the focus of the Company, one of which through
to the Decree of the Board of Directors No 04/506A-KEP/DIR the Company’s anchor clients.
concerning the Business Committee, which regulates, among others: 5. Monitoring and evaluating the outcomes of business
1. Organizational Structure of the Committee strategy and project initiatives.
2. Duties, Authorities, and Responsibilities of the Committee 6. Addressing and resolving strategic business issues, including
3. Rules of Conduct of the Business Committee collaborations between the Company’s business units and
4. Duties, Authorities, and Responsibilities of the Working partnerships with the parent companies and sister companies.
Group of the Business Committee 7. Delegating authority to designated officials to make
5. Closing decisions and implement operational business matters.
8. Communicating and ensuring the implementation of all
DUTIES AND RESPONSIBILITIES OF THE BUSINESS committee decisions to the Company’s all relevant internal
COMMITTEE personnel.
The Business Committee is tasked with and responsible for:
1. Evaluating and establishing the Bank’s business strategy.
MEMBERSHIP STRUCTURE OF THE BUSINESS COMMITTEE
Function Officer
Chairman President Director
Vice Chairman Vice President Director
Secretary 1 The secretariat function is carried out by the work unit which acts as the chair of the committee working
group.
Voting Member – Permanent 1. President Director
2. Vice President Director
3. Wholesale Transaction Banking Director
4. Retail Banking Director
5. Sales & Distribution Director/Consumer Product Solution SEVP
6. Risk Management Director/Wholesale Risk SEVP/Retail & Consumer Risk SEVP
7. SEVP Operations
8. Corporate Strategy SEVP
Non-Voting Member – Permanent Compliance & Human Capital Director
Voting Member – Non Pemanent 1. Director/SEVP of the speaker
2. Director/SEVP of the related material
Non-Voting member – Contributing 1. Group Head / Official equivalent to Speaker
2. Group Head / Official equivalent related to material
Invitee SEVP/Group Head Internal Audit
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CORPORATE
GOVERNANCE
PROFILE OF THE BUSINESS COMMITTEE Improvement sub-chapter of the Board of Directors section
within the Corporate Governance chapter of this Annual Report.
The profiles of the Committee members from both the Board
of Directors and SEVPs can be found in the Company Profile INDEPENDENCY OF THE BUSINESS COMMITTEE
chapter under the Profile of the Directors section and the Profile
of Officers One Level Below the Board of Directors in this Annual All Committee members have no affiliations with other
Report. Directors, Commissioners, or Controlling Shareholders. They are
not shareholders of the Company that could affect their ability
TRAINING OF THE BUSINESS COMMITTEE to act independently, nor are they Commissioners, Directors,
or employees of companies that have affiliations or business
The training of the Committee members from the Board of relationships with the Company.
Directors can be found in the Training and/or Competency
MEETINGS AND IMPLEMENTATION OF THE BUSINESS COMMITTEE’S DUTIES
No. Date Agenda
1. January 16, 2024 Proposed Management Limit for PT Pertamina (Persero) and PT Jasa Marga (Persero)
2. March 15, 2024 Proposed Management Limit for Sinarmas Group
3. March 28, 2024 Proposed Revitalization of Tapenas Collective
4. April 04, 2024 Minutes of the Commission on BSI’s PKS Extension with Waskita and Commercial Line Limit
5. April 04, 2024 - Financing Request for Opening Principal and Marketing Area for BSI Distributor Financing Products.
- Revision of BSI’s Distributor Financing Product Manual
6. April 23, 2024 Proposed Determination of Underlying Financing for the Issuance of Sukuk Mudharabah Under the Sustainable
Sustainability I Program of PT Bank Syariah Indonesia Tbk
7. April 23, 2024 Proposed Management Limit for PT SMI Group
8. June 25, 2024 Proposed RPPB for the June 2024 Period
9. July 15, 2024 Limit Management for PLN in 2024
10. July 17, 2024 Limit Management for Medco in 2024
11. August 14, 2024 Limit Management for Astra Group
12. August 20, 2024 Limit Management for Telkom Group in 2024
13. September 18, 2024 Management Limit for Salim Group in 2024
14. September 19, 2024 Limit Management for PT PP Group in 2024
15. September 19, 2024 Proposed RPPB in the September 2024 Period
16. November 28, 2024 Proposed RPPB in the 2025 period
Human Resources Committee DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
COMMITTEE
The Human Capital Committee is established to assist the Board
of Directors in managing, developing, and formulating Human The Human Capital Committee is tasked with and responsible for
Capital (HC) policies in alignment with the Bank’s vision, mission, providing recommendations to the President Director, including:
and strategy, as well as handling employment-related cases. 1. Establishing human capital strategies and policies, including
corporate culture, compensation, and benefits.
WORK GUIDELINES OF THE HUMAN CAPITAL COMMITTEE 2. Determining the learning budget allocation.
3. Discussing and recommending policies, as well as
The Human Capital Committee refers to the Decree of the Board establishing operational procedures and systems for human
of Directors No 03/319-KEP/DIR concerning the Human Capital capital management.
Committee, which regulates, among others: 4. Establishing the strategic direction and operational system
1. Organizational Structure of the Committee policies for human capital management, including corporate
2. Duties, Authorities, and Responsibilities of the Committee culture and values.
3. Rules of Conduct of the Human Capital Committee 5. Defining the strategic direction for human capital information
4. Duties, Authorities, and Responsibilities of the Working system development.
Group of the Risk Management Committee 6. Defining and developing the organization in alignment with
5. Closing the Bank’s business needs.
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7. Establishing individual performance management & rewards, talent & succession management, and employee relations.
8. Addressing and resolving strategic issues related to human capital management.
MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL COMMITTEE
Chairman Risk Management Director
Vice Chairman 1. Vice President Director
2. Compliance & Human Capital Director
Secretary The secretariat function of the committee is carried out by the Work Unit which acts as
Chair of the Committee Working Group.
Permanent Member (Voting Member) 1. President Director
2. Vice President Director
3. Compliance & Human Capital Director
4. Finance & Strategy Director
5. Sales & Distribution Director
6. Risk Management Director
7. Human Capital SEVP
Non Permanent Voting Member 1. Director/SEVP of the speaker
2. Director/SEVP related to the material
Contributing - Non Voting Member 1. Group Head/Equivalent Official Speaker
2. Group Head/Equivalent Official related to the material
Invitee SEVP/Group Head Internal Audit
PROFILE OF THE HUMAN CAPITAL COMMITTEE MEETINGS AND IMPLEMENTATION OF HUMAN CAPITAL
COMMITTEE DUTIES
The profiles of the Committee members from both the Board During 2024, the Human Capital Committee has carried out its
of Directors and SEVPs can be found in the Company Profile duties including:
chapter under the Profile of the Directors section and the Profile 1. Establishing the 2024 compensation benefit policy, namely
of Officers One Level Below the Board of Directors in this Annual the Implementation of Annual Salary Increment
Report. 2. Establishing individual Performance Management & Rewards
in 2024, namely:
TRAINING OF THE HUMAN CAPITAL COMMITTEE a. Normal distribution of employee performance appraisal
b. Performance appraisal of Senior Manager and Senior
The training of the Committee members from the Board of Executive Vice President employees
Directors can be found in the Training and/or Competency c. Provision of appreciation (bonus) for performance in
Improvement sub-chapter of the Board of Directors section 2024
within the Corporate Governance chapter of this Annual Report. 3. Establish Talent & Succession Management, namely:
a. Promotion Cycle Policy and its implementation
INDEPENDENCY OF THE HUMAN CAPITAL COMMITTEE b. Talent Classification Assessment of Senior Manager
Senior Executive Vice President employees
All Committee members have no affiliations with other c. Fulfillment and Mobility of Senior Manager Employees
Directors, Commissioners, or Controlling Shareholders. They are d. Fulfillment of Senior Executive Vice President Employees
not shareholders of the Company that could affect their ability
to act independently, nor are they Commissioners, Directors,
or employees of companies that have affiliations or business
relationships with the Company.
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CORPORATE
GOVERNANCE
The Assets and Liabilities Committee 2. Assessing the Bank’s assets and liabilities position in
alignment with liquidity, interest rate, and exchange rate risk
The Assets and Liabilities Committee (ALCO) is a committee management objectives.
formed to assist the Board of Directors in performing control 3. Evaluating the Bank’s position and ALM strategies to
functions by determining strategies for matters related to the ensure that risk-taking decisions align with the objectives of
management of the Bank’s assets and liabilities. managing market risk, yield risk, investment risk, exchange
rate risk, and liquidity risk.
WORK GUIDELINES OF THE ASSETS AND LIABILITIES 4. Reviewing the pricing of assets and liabilities to maximize
COMMITTEE return on investment, minimize the cost of funds, and
maintain the Bank's balance sheet structure in accordance
The Decree of the Board of Directors of PT Bank Syariah with its ALM strategy.
Indonesia Tbk. No.04/505A-KEP/DIR dated October 14, 2024 5. Reviewing deviations among actual performance, budget
regulates the Organizational Structure of the Committee, as well projections, and the Bank’s business plan.
as the Committee’s Duties, Authorities, and Responsibilities. 6. Implementing the limits for liquidity management, interest
rate impact management, foreign exchange management,
DUTIES AND RESPONSIBILITIES OF THE ASSETS AND income and investment management, and pricing
LIABILITIES COMMITTEE management.
7. Establishing the Fund Transfer Pricing methodology.
The Assets and Liabilities Committee is tasked with and 8. Discussing the scope of ALM, including subsidiaries and
responsible for: entities under the Company’s control.
1. Establishing, developing, and reviewing the assets and
liabilities management (ALM) strategies.
MEMBERSHIP STRUCTURE OF THE ASSETS AND LIABILITIES COMMITTEE
Chairman President Director
Vice Chairman 1. Vice President Director
2. Treasury & International Banking Director
Secretary The secretariat function of the committee is carried out by the Chair of the Committee
Working Group.
Permanent Voting Member 1. President Director
2. Vice President Director
3. Treasury & International Banking Director
4. Finance & Strategy Director
5. Risk Management Director/Wholesale Risk SEVP/ Retail & Consumer Risk SEVP
6. Wholesale Transaction Banking Director
7. Retail Banking Director
8. Sales & Distribution Director/Consumer Product Solution SEVP
Permanent Non Voting Member Compliance & Human Capital Director/Group Head Compliance Group & AML-CFT
Non Permanent Voting Member 1. Director/SEVP of the speaker
2. Director/SEVP related to the material
Contributing - Non Voting Member 1. Group Head/Equivalent Official Speaker
2. Group Head/Equivalent Official related to the material
Invitee SEVP/Group Head Internal Audit
PROFILE OF THE ASSETS AND LIABILITIES COMMITTEE
The profiles of the Committee members from both the Board of Directors and SEVPs can be found in the Company Profile chapter under
the Profile of the Directors section and the Profile of Officers One Level Below the Board of Directors in this Annual Report.
TRAINING OF THE ASSETS AND LIABILITIES COMMITTEE
The training of the Committee members from the Board of Directors can be found in the Training and/or Competency Improvement
sub-chapter of the Board of Directors section within the Corporate Governance chapter of this Annual Report.
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INDEPENDENCY OF THE ASSETS AND LIABILITIES COMMITTEE
All Committee members have no affiliations with other Directors, Commissioners, or Controlling Shareholders. They are not shareholders
of the Company that could affect their ability to act independently, nor are they Commissioners, Directors, or employees of companies
that have affiliations or business relationships with the Company.
MEETINGS AND IMPLEMENTATION OF THE ASSETS AND LIABILITIES COMMITTEE’S DUTIES
Implementation
No Agenda
Date
1 January 16, 2024 Funding Strategy 2024
2 March 14, 2024 COF management strategy and optimization of financing margin income
3 April 30, 2024 Funding management strategy through sukuk issuance, special quota review of deposit ratio, and waqf deposit ratio
4 May 28, 2024 Proposed authority to determine the final price and issuance size for the sustainability of BSI’s sukuk
5 June 3, 2024 Funding strategy, financing monitoring, and proposed formation of a Task Force
6 July 9, 2024 Funding strategy and consumer financing
DPK strategy, proposed pricing for sukuk-backed SME financing, and review of the liquidity reserve calculation
7 August 20, 2024
methodology
8 September 18, 2024 Proposed special pricing for consumer financing and a ceiling for purchasing banking book instruments
Recovery plan update, review of special DPK ratio, and proposal of special pricing for SME & Gold installment
9 October 22, 2024
financing
10 November 14, 2024 Asset and Liability Strategy
11 December 6, 2024 Funding strategy in December 2024 and banking book instrument purchase ceiling for the 2025 period
Steering Committee Crisis Management – Business 2. Discussing and determining the Bank’s operational strategy
Continuity Management during disaster periods, including the Covid-19 pandemic.
This includes Business Continuity Management (BCM)
WORK GUIDELINES OF THE STEERING COMMITTEE CRISIS activation, identification of critical business units, work
MANAGEMENT – BUSINESS CONTINUITY MANAGEMENT arrangements (WFH/WFO), operational working hours, and
other necessary measures during emergency situations.
The Work Guidelines of the Steering Committee Crisis 3. Addressing and resolving strategic issues, including
Management – Business Continuity Management refers to the collaborations between work units and partnerships with
Decree of the Board of Directors No. 04/507A-KEP/DIR, which parent companies in preventing and managing Covid-19
regulates, among others: within the Bank.
1. Organizational Structure of the Steering Committee 4. Discussing and defining temporary benefits and/or
2. Duties, Authorities, and Responsibilities of the Steering allowances for employees affected by disasters, including
Committee the Covid-19 pandemic.
3. Rules of Conduct of the Steering Committee 5. Delegating authority to designated officials to make decisions
4. Duties, Authorities, and Responsibilities of the Working and implement measures related to disaster prevention and
Group of the Steering Committee emergency response, including Covid-19.
6. Monitoring and evaluating the implementation of operational
DUTIES AND RESPONSIBILITIES OF THE STEERING strategies as approved by the Steering Committee.
COMMITTEE CRISIS MANAGEMENT – BUSINESS 7. Performing other duties that require the assistance from the
CONTINUITY MANAGEMENT Crisis Management Team (CMT).
The Steering Committee Crisis Management – Business
Continuity Management is tasked with and responsible for:
1. Determining prevention, response, recovery, and
communication strategies for managing the impact of
disasters, including the Covid-19 pandemic, within the Bank.
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CORPORATE
GOVERNANCE
MEMBERSHIP STRUCTURE OF THE STEERING COMMITTEE CRISIS MANAGEMENT – BUSINESS CONTINUITY MANAGEMENT
Function Officer
Chairman Vice President Director
Vice Chairman Information Technology Director
Secretary 1 The secretariat function is carried out by the Work Unit which acts as the Head of the Working Group of the
committee. Group Head Operations Development
Secretary 2 Group Head IT Operations
Secretary 3 Group Head Human Capital Strategy and Policy
Permanent Voting Member 1. Vice President Director
2. Information Technology Director
3. Sales & Distribution Director/Consumer Banking SEVP
4. Compliance & Human Capital Director/Human Capital SEVP
5. Risk Management Director/Financing Risk SEVP
6. Finance & Strategy Director
7. Operations SEVP
8. Human CapitalDigital Banking SEVP
Contributing Non Voting Member 1. Group Head/Equivalent Official Speaker
2. Group Head/Equivalent Official related to the material
PROFILE OF THE STEERING COMMITTEE CRISIS MANAGEMENT – BUSINESS CONTINUITY MANAGEMENT
The profiles of the Committee members from both the Board of Directors and SEVPs can be found in the Company Profile chapter under
the Profile of the Directors section and the Profile of Officers One Level Below the Board of Directors in this Annual Report.
TRAINING OF THE STEERING COMMITTEE CRISIS MANAGEMENT – BUSINESS CONTINUITY MANAGEMENT
The training of the Committee members from the Board of Directors can be found in the Training and/or Competency Improvement
sub-chapter of the Board of Directors section within the Corporate Governance chapter of this Annual Report.
INDEPENDENCY OF THE STEERING COMMITTEE CRISIS MANAGEMENT – BUSINESS CONTINUITY MANAGEMENT
All Committee members have no affiliations with other Directors, Commissioners, or Controlling Shareholders. They are not shareholders
of the Company that could affect their ability to act independently, nor are they Commissioners, Directors, or employees of companies
that have affiliations or business relationships with the Company.
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE STEERING COMMITTEE CRISIS MANAGEMENT – BUSINESS
CONTINUITY MANAGEMENT
Implementation
No Agenda
Date
1 September 3, 2024 Approval of Changes to the Methodology for Determining Application Criticality and Recovery Strategy
Implementation of Governance in Providing Remuneration for Sharia Commercial Banks
Remuneration and Nomination Committee
The description regarding the Nomination and Remuneration Committee is presented in the subsection “Nomination and Remuneration
Committee” in the Corporate Governance chapter of this Annual Report.
Remuneration Policy Preparation Process
In the process of providing remuneration for management and all employees, the Bank consistently applies the principles of good
corporate governance (GCG) applicable to the Bank as an Islamic bank and a public company. It prioritizes the implementation of
prudence and compliance with Sharia principles, while also considering fairness in value within the industry, in providing balanced and
measurable compensation in accordance with the performance of each individual at the Bank.
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430 2024 Annual Report
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This is carried out to encourage the implementation of prudent The said remuneration policy includes:
risk taking and employee productivity in order to achieve the 1. The remuneration structure which covers the remuneration
Bank’s optimal, sustainable, and ongoing business targets as part scale based on level and position, as well as the remuneration
of realizing the Bank’s vision and mission. components consisting of:
a. Salary;
Remuneration Policy for the Board of Directors, Board b. Honorarium;
of Commissioners, and Sharia Supervisory Board c. Incentives; and/or
d. Fixed and/or variable allowances.
In the process of providing remuneration for management, 2. The methods and mechanisms for determining remuneration.
namely the Board of Directors, Board of Commissioners, and the In accordance with the Bank’s Articles of Association,
Sharia Supervisory Board, the Remuneration and Nomination the determination of the amount of remuneration for
Committee plays an important role in recommending the the Board of Commissioners, Board of Directors, and
structure, policy, and amount of remuneration to be received by the Sharia Supervisory Board is decided by the General
each member of the Board of Directors, Board of Commissioners, Meeting of Shareholders (GMS) by taking into account
and Sharia Supervisory Board of the Bank. This is done while the recommendations of the Bank's Remuneration and
prioritizing compliance with prevailing regulations before being Nomination Committee.
approved and determined by the GMS. This has been previously
outlined under the duties, responsibilities, and authorities of In proposing the structure and amount of remuneration
the Remuneration and Nomination Committee in the Corporate for the Board of Directors, Board of Commissioners, and
Governance Chapter of this Annual Report. Sharia Supervisory Board to the Board of Commissioners,
the Remuneration and Nomination Committee takes into
The remuneration policy for the Board of Directors, Board of consideration several important factors, namely:
Commissioners, and the Sharia Supervisory Board of the Bank is a. The prevailing remuneration within the banking industry
implemented based on the applicable regulations, namely: and the Bank’s scale in a peer-to-peer comparison in
a. Financial Services Authority Regulation (POJK) Number 59/ the national banking industry in general, and within the
POJK.03/2017 concerning Implementation of Governance sharia banking industry in particular;
in Remuneration for Sharia Commercial Banks and Sharia b. The duties, responsibilities, and authorities of
Business Units and its annexes; each member of the Board of Directors, Board of
b. Regulation of the Minister of State-Owned Enterprises of Commissioners, and Sharia Supervisory Board in relation
the Republic of Indonesia Number PER-04/MBU/06/2020 to the achievement of objectives and performance of
concerning Amendments to the Regulation of the Minister the Issuer or Public Company;
of State-Owned Enterprises Number PER-03/MBU/2012 c. The achievement of the Bank’s performance targets on a
concerning Guidelines for the Appointment of Members bank-wide scale;
of the Board of Directors and Board of Commissioners of d. The performance achievement or Key Performance
Subsidiaries of State-Owned Enterprises; Indicator (KPI) of each member of the Board of Directors,
c. Regulation of the Minister of State-Owned Enterprises of Board of Commissioners, and Sharia Supervisory Board;
the Republic of Indonesia Number PER-3/MBU/03/2023 e. The risk and complexity of the duties of the Sharia
concerning Organs and Human Resources of State-Owned Supervisory Board in accordance with the duties and
Enterprises; responsibilities of its members;
d. Mandiri Subsidiaries Management Principles Guideline f. The proportionality of remuneration for the Board of
(MSMPG) of 2024; and Commissioners by considering the comparison of risk
e. The Bank’s Articles of Association. and complexity of duties between the Sharia Supervisory
Board and the Board of Commissioners; and
The formulation of the remuneration policy is carried out by g. The balance between fixed and variable allowances.
taking into consideration:
a. The establishment of effective risk management; The structure, policy, and amount of remuneration as referred
b. The financial stability of the bank; to shall only apply for 1 financial year period in accordance
c. The adequacy and strengthening of the Bank’s capital; with the GMS resolution. The Remuneration and Nomination
d. The short-term and long-term liquidity needs; Committee must evaluate the remuneration policy at least once
e. The Bank's potential future income; and a year and re-propose the structure and amount of remuneration
f. Compliance with sharia principles. for the Board of Directors, Board of Commissioners, and Sharia
Supervisory Board to the GMS in each Annual GMS of the Bank.
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Employee Remuneration Policy 4) Transportation Assistance. This is a lumpsum payment
given to Area Segment and Business Managers to support
These governance principles are also applied in the provision mobility in carrying out their tasks. The transportation
of remuneration for all employees of the Bank as outlined in assistance is discontinued if the employee no longer
the Standard Operating Procedure for Human Capital PT Bank holds the position.
Syariah Indonesia Year 2022 (SPO HC). b. Bonus
The bonus is an appreciation from the Bank for certain
Unlike the remuneration policy for management, which requires performance or conditions. The Performance Bonus is a
a decision from the General Meeting of Shareholders (RUPS), reward from the Bank for the employee’s achievement
the employee remuneration policy is determined by the Board of during a specific period. The bonus is determined based on
Directors with oversight from the Board of Commissioners and individual performance, the performance of the work unit,
the Sharia Supervisory Board. and the overall performance of the Bank, considering the
business strategy and the Bank’s capabilities.
In accordance with SPO HC, the Remuneration and Nomination c. Incentive
Committee also plays a role in providing remuneration policy Incentives are rewards from the Bank for achieving sales/
recommendations for all employees to be submitted to the operational income based on certain thresholds and/or
Board of Commissioners, considering: criteria. Incentives consist of:
a. Financial performance; 1) Regular Incentive
b. Fulfillment of provisions for Asset Write-Off Allowance; A regular incentive given in cash based on sales
c. Fairness compared to the peer Unit of Work at the Head achievements per unit/product or the results of
Office; and collections, according to the specific incentive scheme.
d. Consideration of the Bank’s long-term goals and strategy. 2) Long-Term Incentive
An incentive given over a certain period (more than one
Information regarding employee remuneration has been year) if the employee can enhance the company’s value
presented in the Remuneration subsection of the Human Capital over that period. Examples include stock ownership
chapter in this Annual Report. options, among others.
Scope of Remuneration Policy Based on Specific Remuneration Linked to Risk
Criteria
In prioritizing the principle of prudence, the Bank determines
To create alignment and encourage increased employee the performance measurement methods and types of risks in
motivation based on differences in work areas, risk levels, and determining the provision of variable remuneration based on the
job capacity, the Bank measures and sets remuneration policies scale and complexity of the Bank’s business.
by prioritizing the principle of prudence through benchmarking
against peers. The provision of variable remuneration for the Board of Directors
and the Board of Commissioners considers: Performance, which
Variable income is a component of earnings received by includes the performance of management, employees, business
employees in varying amounts based on specific criteria. units, and the overall performance of the Bank; and Risk, which
refers to the risks faced by the Bank.
Variable Income consists of:
a. Non-Recurring Allowances are provided in cash to certain In determining the risks associated with variable remuneration,
employees based on their position, nature of the job, or the Bank considers the risks that have the most significant
work location. These allowances may change (increase/ impact on its business activities, considering the main risks as
decrease) or be discontinued if the employee no longer referenced in the regulations of the Financial Services Authority
holds the position or is in the previous work location. These (OJK) related to the assessment of the health level of Islamic
allowances include: commercial banks and Islamic business units.
1) Position Allowance. This allowance is given for positions
that have specific responsibilities, expertise, or business The Bank provides variable remuneration in the form of shares
risks not accounted for in job grading and the annual or share-based instruments issued by the Bank, amounting to a
guaranteed cash market position. certain percentage of the variable remuneration. The percentage
2) Communication Allowance. This allowance is given as of remuneration provided in the form of shares or share-based
a subsidy for employees whose jobs require intensive instruments issued by the Bank may differ at each level of
communication with external parties using personal position, taking into consideration factors such as the role and
communication tools. responsibilities of the individual in the management of the Bank.
3) Location Allowance. This allowance is given based on
geographical differences in the cost of living.
PT Bank Syariah Indonesia Tbk
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Monitoring the Implementation e. Monitoring the entire employee fulfillment process from
of Remuneration Policies candidate sourcing, selection, confirmation, to placement,
and ensuring that it complies with Human Capital regulations.
In the implementation of monitoring the remuneration policy, f. Monitoring employee training and development;
the Bank periodically conducts: g. Monitoring the implementation of industrial relations in the
a. Evaluating salary scales and bonuses periodically to ensure Bank;
that the Bank's remuneration system is competitive with the h. Monitoring the Reward System; and
market. i. Monitoring Talent and Succession.
b. Reviewing employee benefit facilities based on
implementation data obtained from the Relevant Business
Units and market data based on surveys issued by competent External Consultant Name and Consultant's
independent institutions appointed by the Bank based on Duties Related to Remuneration Policy
benchmarks conducted directly with peers.
c. Holding meetings with the Relevant Business Units to In 2024, the Bank not hire external consultant services in
ensure that these units have a good understanding of preparing the Remuneration policy. The Bank's remuneration
employee benefit facilities so that the implementation of policy is prepared with reference to the applicable provisions in
these facilities can be carried out in accordance with the both banking and capital markets and the Bank's provisions as
applicable regulations. a Subsidiary of Bank Mandiri, while still considering the market
d. Monitoring organizational adjustments and job level analysis conducted by the Bank internally.
rankings, employee development programs, workforce
planning, and ensuring that their implementation complies
with Human Capital regulations.
Remuneration Package and Facilities Received by the Board of Directors, Board of Commissioners, and
Sharia Supervisory Board (DPS)
Amount Received in 1 Year
Types of Remuneration and Other
Boards of Directors Board of Commissioners DPS
Facilities
Person Million (IDR) Person Million (IDR) Person Million (IDR)
Salary, bonuses, routine allowances, 10 119.699 10 56.633 5 9.122
tantiem, and other facilities in non-kind
form
Other facilities in kind (housing, - - -
transportation, health insurance and so on)
which *):
a. can be owned
b. cannot be owned
Total 119.699 10 56.633 5 9.122
*) Valued in rupiah equivalent.
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Remuneration Packages Categorized by Income Levels Received by The Board of Directors, Board of
Commissioners, and DPS in One Year
Number of Number of Board of Number of Sharia
Amount of Remuneration per Person in 1 year *)
Directors Commissioners Supervisory Board
above IDR 2 billion 8 2 -
above IDR 1 billion up to IDR 2 billion 2 5 -
above IDR 500 million up to IDR 1 billion - 3 3
IDR 500 million and below - - 2
*) received in cash
Variable Remuneration Shares Options Owned by Directors, Board of
Commissioners, SSB and Executive Officers
Additionally, the Bank provides variable compensation, including
Location Allowance, Specific Position Allowance, Appearance BSI did not issue a share option program for the Board of
Allowance for frontliner employees, Overtime Compensation, Directors, Board of Commissioners, or employees during 2024.
Performance Achievement Bonus, Sales Incentives, retention
programs, and the Long-Term Incentive program in the form Highest and Lowest Salary Ratio
of shares. Specifically, Independent Commissioners receive
remuneration in the form of cash in accordance with the 1. The ratio of the highest and lowest salaries of Directors;
provisions of OJK Regulation No. 45/POJK.03/2015. To support 1.6:1
employee duties, the Bank provides office facilities, including 2. The ratio of the highest and lowest salaries of the Board of
official residence, reimbursement for utility costs, phone credit, Commissioners; 1.1:1
and rental official vehicles. To support employees' needs for 3. The ratio of the highest and lowest salaries of DPS; 1.46:1
homeownership, vehicles, and other necessities, the Bank offers 4. The ratio of the highest and lowest salaries of employees;
Employee Welfare Credit facilities. 67.0:1
5. The ratio of the highest salaries of Directors and the highest
Position and Number of Parties that are Material employees. 1.68:1
Risk Takers (MRT)
Number of Recipients and Total Amount of Variable
All members of the Board of Commissioners and Board of Remuneration Guaranteed Without Condition
Directors of BSI are material risk takers. The members of the
Board of Directors and the Board of Commissioners who served Throughout 2024, there were no recipients or total amounts of
during the 2024 financial year totaled 20 individuals. unconditional Variable Remuneration guaranteed to be provided
by Bank Mandiri to prospective members of the Board of
Directors, prospective members of the Board of Commissioners,
and/or prospective employees during the first year of
employment, as stipulated in Article 21 of OJK Regulation No.
45/POJK.03/2015.
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434 2024 Annual Report
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Total Amount of Deferred Variable Remuneration
Deferred Variable
MRT Remuneration Information
Cash Share (IDR)
Board of - 4.356.643.200 Total blocked shares x closing trading price at the end of 2024 (as of December 30, 2024):
Commissioners
Board of Directors - 25.391.429.700 Total blocked shares x closing trading price at the end of 2024 (as of December 30, 2024):
9,300,890 shares x IDR 2,730
Total Amount of Deferred Variable Remuneration Paid During 1 (One) Year
Deferred Variable
MRT Remuneration Information
Cash Share (IDR)
Board of - 2.121.920.269 Total blocked shares x execution share price: 690,900 shares x IDR 3,071.2408
Commissioners
Board of Directors - 13.709.947.690 Total blocked shares x execution share price: 4,463,000 shares x IDR 3,071.2408
Total Remuneration Given in 1 (One) Year to MRT
Details of the amount of Remuneration given in 1 (one) year include:
Fixed remuneration Variable remuneration
Cash Board of Commissioners 54.511.240.930 -
Board of Directors 105.993.031.490 -
Total Cash 169.626.942.342 -
Share Board of Commissioners - 2.121.920.269
Board of Directors - 13.706.947.690
Quantitative Information
Total Reduction During Reporting Period
Types of Variable Remuneration *) Remaining Pending Due to Explicit Due to Implicit Total
Adjustment Adjustments (A)+(B)
(A) (B)
Cash (in million rupiah) 2.234.722.931
Shares / Share-based Instruments issued by the Bank 11.684.482.010
(in shares and the nominal value in million rupiah,
which is the conversion from the number of shares)
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Public Accountant a. The Public Accounting Firm has a valid business license
from the Ministry of Finance.
Appointment of Public Accountant b. The Public Accounting Firm is registered with the Public
Accounting Firm Information System of the Supreme
1. The appointment of PAF and PA as well as the determination Audit Agency.
of fees/honorarium for auditing the Company’s ongoing c. The Public Accountants who become Signing Partners
books is carried out based on the proposal of the Board of are registered as active at the Financial Professional
Commissioners in accordance with the recommendations of Development Center of the Ministry of Finance, the
the Audit Committee. Financial Services Authority, and State-Owned Banks,
2. PAF and/or PA that have carried out audit work well, can which are members of the State Bank Association.
be proposed again to audit the annual f inancial statements d. Affiliated as a member (not correspondence) of an
for the following financial year after considering the international PAF.
requirements in the applicable provisions. The requirements e. Experienced in auditing annual financial statements of
for auditing the Company’s financial statements for the commercial banks with breast more than Rp10 trillion.
f inancial year ending December 31, 2023, as well as the f. Experienced in auditing annual financial statements of
Board of Commissioners’ evaluation, are as follows: Sharia banks or Sharia business units.
Public Accounting Firms, Accountant Names, and Fees
Table of Public Accounting Firms, Accountant Names, and Fees
Name of Accountant
Tahun Public accounting firm KAP Period AP Period Audit Service Fee*
(Responsible Partner)
Rintis, Jumadi, Rianto & Partners
4th year of 1st year of
2024 Accounting Firm (a member firm of the Lucy Luciana Suhendra 5.950.000.000
assignment assignment
PwC global network)
Tanudiredja, Wibisana, Rintis & Partners
3rd year of 3rd year of
2023 Accounting Firm (a member firm of the M. Jusuf Wibisana 5.600.000.000
assignment assignment
PwC global network)
Tanudiredja, Wibisana, Rintis & Partners
2nd year of 2nd year of
2022 Accounting Firm (a member firm of the M. Jusuf Wibisana 5.400.000.000
assignment assignment
PwC global network)
Tanudiredja, Wibisana, Rintis & Partners
1st year of 1st year of
2021 Accounting Firm (a member firm of the M. Jusuf Wibisana 5.100.000.000
assignment assignment
PwC global network)
*Including VAT & OPE
Other Services Provided by Accountants
Fees for other services provided by accountants totaled IDR3,799,000,000, with the following details:
1. Comfort Letter & AUP Default related to the issuance of Sustainability Sukuk
2. AUP on PSA 62 as of December 31, 2024
3. AUP on the Report of Performance Evaluation Results as of December 31, 2024
4. AUP on Custodian Services as of December 31, 2024
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The Internal Control System 2. Organizational Structure
a. In order to realize the vision and mission of the Bank, it
Bank BSI melaksanakan Sistem Pengendalian internal (SPI) establishes a flexible organization in line with the needs
secara efektif terhadap pelaksanaan kegiatan usaha dan and developments of the banking industry and the
operasional pada seluruh jenjang organisasi Bank BSI. Penerapan Bank's business strategy.
SPI secara efektif dapat meningkatkan kepatuhan terhadap b. The Bank has an adequate organizational structure that
ketentuan dan peraturan perudang-undangan, serta mengurangi reflects the division of duties and responsibilities as
risiko terjadinya kerugian, penyimpangan dan pelanggaran aspek determined in accordance with applicable provisions.
kehati-hatian. Terselenggaranya SPI Bank BSI yang andal dan c. The Bank has a written policy regarding the provisions
efektif menjadi tanggung jawab dari seluruh risk taking unit dan and procedures for changing the organizational
satuan kerja pendukung serta SKAI. structure.
d. The Bank's organization is determined by the Board of
The internal control system is a continuous monitoring Directors and approved by the Board of Commissioners.
mechanism established by the Board of Directors with approval 3. Sharia Principles, Integrity, Ethical Values, and Competence
from the Board of Commissioners with the following objectives: The Board of Directors and Board of Commissioners have
1. Maintain and secure Bank assets an obligation and commitment to build sharia principles,
2. Ensure the availability of more accurate reports integrity, ethical values and fulfillment of the competencies
3. Increase compliance with applicable regulations of all parties and/or employees required to carry out their
4. Reduce financial impacts/losses, deviations including duties.
cheating or fraud, and violations of prudential aspects 4. Leadership Style and Management Philosophy of Internal
5. Increase organizational effectiveness and cost efficiency Bank Use.
a. Bank management is carried out with reference to the
The components of the Internal Control System implemented principles of Good Corporate Governance including
by the Bank refer to the provisions of banking regulators and sharia principles.
take into account the principles/practices of internal control that b. Bank decision-making is carried out, among others,
apply internationally (International Best Practice), namely: through Board of Directors meetings and the Board of
1. Internal Environment. Directors is authorized to determine other mechanisms
2. Objective Setting. for decision-making.
3. Event Identification. c. The Bank's decision-making process is carried out in a
4. Risk Assessment. bottom-up and top-down manner.
5. Risk Response. d. The Bank establishes policies aimed at preventing the
6. Control Activities. emergence of opportunities for deviations or violations
7. Information, Communication and Accountancy. of the principle of prudence.
8. Monitoring. 5. Commitment to competence
a. All recruitment, development and career ladder
Internal Environment processes are carried out by considering employee
competency.
The Bank has commitments, behavior and concerns that are b. Management assigns and places employees based on
reflected in: job exposure, level of knowledge, ability, mastery of
1. Human Resources Management (HR) In order to produce technical competency and application of behavior and
HR who have good integrity and competence and provide results of employee performance assessments.
significant contributions, the Bank: c. The Bank's decision-making process is carried out in a
a. Establish policies and procedures regarding human bottom-up and top-down manner. The Bank establishes
resource management. policies that aim to prevent the emergence of
b. Plan employee adequacy and recruitment process opportunities for deviations or violations of the principle
according to the Bank's operational needs. of prudence.
c. Provide remuneration to employees (salary, bonus, etc.). d. Commitment to competency All recruitment,
d. Based on performance by considering the amount of development and career ladder processes are carried
remuneration for job groups in the peer group. out by considering employee competency.
e. Provide welfare facilities to employees (health, labor e. Management assigns and places employees based on
insurance, employee financing, employee retirement, job exposure, level of knowledge, ability, mastery of
etc.) according to the bank's capabilities. technical competency and application of behavior and
f. Implement an employee development system. results of employee performance assessments.
g. Establish harmonious and mutually beneficial industrial
relations and employee relations.
h. Establish a termination system.
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Objective Setting d. Improvement of the reporting process if there are
changes in the Bank's business activities, products,
The Bank sets targets as a requirement of the effective event transactions, risk factors, information technology and
identification, risk assessment and risk response process. The risk management information systems that are material.
Bank's targets consist of: 8. Implement risk control processes to manage certain risks
1. High-level targets of strategic objectives and in line with the that may endanger the Bank's business continuity and in
Bank's vision, mission, and operational principles. accordance with sharia principles.
2. Derivative targets of strategic objectives at the operational 9. Implement the function of controlling exchange rate risk and
level (activities, work units, etc.). liquidity risk through the application of asset and liabilities
management (ALMA).
Event Identification
Risk Assessment
1. In order to achieve targets, the Bank identifies events that
have the potential to affect the Bank's ability to implement Risk assessment is a series of actions carried out by the Bank
strategies and achieve targets effectively. in the context of identifying, analyzing and assessing the risks
2. Identification is carried out on events that are estimated faced by the Bank to achieve the set targets
to have a negative impact (risk) that requires the Bank's 1. The Bank, through the work unit that has the function of
assessment and response, as well as on events that are managing Risk Management, continuously identifies and
estimated to have a positive impact which are opportunities assesses aspects that influence the achievement of the
for the Bank to determine strategies to achieve the Bank's Bank's targets.
targets. 2. Assessment of the effectiveness of implementing controls
3. Banks are required to identify, measure, monitor and control to prevent/minimize the occurrence of risks is carried out
risks against all material risk factors. independently by the Internal Audit Work Unit so that the
4. Implementation of the risk identification, measurement, audit scope is broader and more comprehensive.
monitoring and control process must be supported by: 3. Risk assessment is carried out by:
a. Timely management information system. a. Identifying the types of risks faced by the Bank.
b. Accurate and informative reports on the Bank's financial b. Determining risk limits that serve as benchmarks for
condition, functional activity performance and risk creating risk profiles in the form of data documentation,
exposure. which is updated periodically.
5. Carry out the risk identification process by analyzing: 4. Risk assessment is carried out on measurable (quantitative)
a. The risk characteristics inherent in the Bank. risks, unmeasurable (qualitative) risks, and controllable
b. Risks from the Bank's products and business activities. and uncontrollable risks, taking into account the costs and
c. Experience of bank losses that have occurred. benefits. If the Bank decides to take the risk, it is required to
6. Implement the risk measurement process through: determine risk mitigation.
a. Periodic evaluation of the suitability of assumptions, 5. Risk assessment covers both individual and aggregate,
data sources and procedures used to measure risk. including loan risk, market risk, liquidity risk, operational risk,
b. Improvement of the risk measurement system if there legal risk, reputation risk, strategic risk, compliance risk, yield
are changes in the Bank's business activities, products, risk, investment risk, and integrated risk.
transactions and risk factors, which are material.
c. Conducting periodic measurements for products, Risk Response
portfolios and all of the Bank's business activities.
d. Measuring risk both quantitatively and qualitatively, The Bank determines actions to respond to risks based on the
using methods determined by the regulator and/or assessment of relevant risks and controls. Response actions
developed by the Bank. taken may include risk mitigation, or risk reduction, and/or risk
7. Carry out risk monitoring through: sharing, and/or risk acceptance as implemented in the Bank's
a. Evaluation of the risk exposure of all material transaction policies.
and business activities of the Bank and which have an
impact on the Bank's capital condition. In considering response actions, the Bank considers costs &
b. The Bank monitors compliance with internal limits. benefits, and selects response actions that lead to the likelihood
Internal Use of the Bank. and impact that are in accordance with the Bank's risk tolerance
c. The Bank monitors the consistency of the and risk appetite limits.
implementation of risk management with established
policies and procedures.
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Control Activities – Financial and Operational Control - The Bank manages and controls documents so that they
are always available for the benefit of internal auditors,
OPERATION CONTROL public accountants and supervisory authorities.
- The Internal Audit Work Unit assesses the availability
a. Management Review (Top Level Review) and accuracy of the Bank's documents.
- The Division Director periodically requests operational f. Banks are required to ensure that policies, procedures,
performance reports from work units under his/her systems and accounting standards as well as established
supervision and instructs corrective actions or other audit processes are implemented by all levels of the
directives. organization.
- The Head of the work unit periodically requests
operational performance reports from officials under SEPARATION OF FUNCTIONS ACTIVITIES
his/her supervision and reviews the realization and
solutions for achieving targets (work plans). a. Determination of the limits of function, authority, and
b. Operational Performance Review (Functional Review) This responsibility of the Bank's ranks is regulated in the
review is carried out by the Head of the Work Unit, including: organizational structure.
- Assessment of the Work Unit risk profile. b. Functions that may not be performed concurrently include
- Operational data analysis. business, risk, and operations.
- Identification of the causes of deviations and corrective c. The Bank implements a separation of functions (segregation
actions. towards the realization of target achievement. of duties/four eyes principal) between the functions
- Problems in the Work Unit that can harm the Bank both of maker, examiner, decision maker, and supervisor in
materially and immaterially. accordance with applicable policies and procedures to avoid
c. Information Technology System (ITS) Control any conflict of interest.
- Each job function in the Work Unit verifies the accuracy d. Check and Recheck Principle
and completeness of transactions and carries out - Every activity/transaction contains elements of maker,
authorization procedures according to the provisions. checker, and approver.
- The Work Unit in charge of STI carries out general - The weight of responsibility between maker, checker,
control and application control: and approver is determined according to the limits of
1) General control. their respective authorities.
Covers data center operational control, software e. Banks are required to appoint alternate officials/officers if
procurement and maintenance systems, access there are officials/officers who are absent or unable to carry
security and application system development and out their duties in strategic positions.
maintenance. The control is applied to servers, user
workstations and internal/external networks. Compliance Control with Other Statutory Regulations
2) Application control.
Applied to programs used by banks to process Compliance control with laws and regulations ensures that all
transactions to ensure all transactions are correct Bank business activities are carried out in accordance with sharia
and accurate. principles and applicable laws and regulations, both provisions
d. Physical Asset Control issued by the government, banking regulators, Bank supervisory
- The Bank establishes policies and Standard Operating authorities and internal policies, provisions and procedures
Procedures regarding the management of Bank assets. established by the Bank.
- Management and control of Bank assets are carried out
by all Work Units in charge of facilities and logistics. The Compliance Function plays an important role in creating a
- Bank staff are required to maintain Bank assets in strong compliance culture across all levels of the organization.
accordance with applicable provisions. The Compliance Function ensures that the Bank continues to
e. Documentation operate in compliance with applicable regulations, maintains
- The Bank prepares and documents adequate policies, customer integrity and trust, and supports the sustainability of
procedures, systems, and accounting standards as well the Bank's operations in a sound and regulatory manner. The
as audit processes. duties and responsibilities of the Compliance Function include
- The Bank updates documents periodically to describe establishing steps to support the creation of a compliance
the Bank's actual activities. culture, identifying and managing compliance risks, and
assessing the effectiveness of existing policies, provisions, and
procedures in the bank to comply with regulations set by the
Financial Services Authority (OJK) and sharia principles for sharia
commercial banks.
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In addition, the Compliance Function is also responsible for and/or their savings. In this case, the provisions on
reviewing and providing recommendations related to existing Bank Confidentiality do not apply to matters related to
policies and procedures, so that they are always updated and examination and evidence by authorized parties.
adjusted to changes in laws and regulations. This is important 10. Implement information technology systems and information
to ensure that all bank policies and business activities remain technology system security.
in accordance with applicable provisions, both in terms of OJK
regulations, Bank Indonesia (BI) regulations, and sharia principles COMMUNICATION SYSTEM
governing sharia commercial banks and sharia business units.
1. The Bank has effective communication channels that
The Compliance Function has carried out several activities enable all levels to understand and comply with applicable
to support compliance control with laws and regulations. The policies and procedures in carrying out their duties and
Compliance Function has conducted analysis and evaluation responsibilities.
of the effectiveness, adequacy, and suitability of the Board 2. The Bank's organizational structure provides adequate
of Directors' policies related to financing and non-financing. information flow space, namely information upwards,
The Compliance Function also provides reviews, opinions, downwards and across work units.
and responses to current policies and contracts used, to
ensure compliance with applicable laws and regulations and ACCOUNTING SYSTEM
sharia principles. In addition, the Compliance Function also
ensures compliance with the provisions stipulated in the FSA Banks and bank staff involved in accounting systems are required
and Bank Indonesia regulations, including those related to to:
the implementation of Good Corporate Governance (GCG) 1. Prepare accounting provisions as a reference for work units
Principles in Sharia Commercial Banks (BUS) and Sharia Business in identifying, clarifying, recording/booking, and reporting
Units (UUS). Bank transactions.
2. Maintain accurate and consistent bookkeeping records of
Information, Communication and Accountancy financial transactions carried out in accordance with policies
and procedures.
INFORMATION SYSTEMS 3. Together with the Business Work Unit, periodically or at
least every month, reconcile accounting data with data
1. The Bank has a Management Information System that processed by the information system. Any deviations that
integrates work activities in each Work Unit and provides occur must be immediately investigated and corrected. The
accountable work activity reports. reconciliation process must be documented.
2. The Management Information System includes financial
information, compliance with provisions/regulations, market Monitoring
information, and implementation of risk management.
3. The Management Information System provides adequate 1. Monitoring Activities and Corrective Actions for Deviations
evidence and documents to support the audit trail process. Monitoring activities are monitoring of deviations/
4. The Bank has an up-to-date, documented, and tested nonconformities between processes and provisions. The
contingency plan for the possibility of unforeseen events. Bank continuously monitors the adequacy and effectiveness
5. The Bank provides data and information that is relevant, of internal control implementation.
accurate, timely, accessible to interested parties, and 2. Correction of Weaknesses and Corrective Actions for
presented in a consistent format. Deviations
6. The Bank ensures that information security is implemented Corrective action for deviations is the recovery of deviations/
effectively so that the information managed maintains its nonconformities between the process and the provisions
confidentiality, integrity, and availability. and the determination of recovery efforts. Weaknesses in
7. Information security is carried out on aspects of human internal control, whether identified by operational work
resources and the process of using information technology. units (risk taking units), Internal Audit Work Units or other
8. Maintain the confidentiality and secrecy of customer parties, must be immediately reported to and brought to
information and their savings as referred to in the applicable the attention of authorized officials or Directors. Material
laws and regulations in banking. weaknesses in internal control must also be reported to the
9. Comply with Bank confidentiality provisions in the event Board of Commissioners.
of a legal problem that requires information on depositors
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Compliance with Committee of Sponsoring The results of the Internal Control System review are submitted
Organizations of Tradeway Commission (COSO) to the Board of Directors and Commissioners for follow-up
and monitoring of its implementation effectively. In order to
The Internal Control System consists of 8 (eight) components that strengthen the Internal Control System, especially to control
are interrelated with each other and are implemented effectively fraud incidents, BSI has implemented a comprehensive and
at all levels of the Bank Syariah Indonesia organization in order to integrated anti-fraud strategy as part of its strategic policy.
oversee the achievement of the Bank's objectives. This Internal Based on the evaluation that has been carried out during 2024,
Control System is a development of 5 (five) main elements of The results obtained show that the Internal Control System at
the Internal Control System regulated by the Regulator based on BSI is generally adequate.
OJK Regulation No. 35/SEOJK.03/2017 concerning Guidelines
for Internal Control System Standards for Commercial Banks. Statement of The Directors and/or the Board of
Commissioners on The Adequacy of the Internal
At BSI, the Internal Control System is manifested in the form Control System
of an Internal Control System Policy that refers to the 2008
COSO Model as developed by the Committee of Sponsoring The Board of Directors is responsible for the implementation
Organizations of the Treadway Commission (COSO), which of a reliable and effective Internal Control System and has an
consists of: obligation to improve an effective risk awareness culture and
1. Internal Environment ensure that it is embedded at every level of the organization.
2. Objective Setting
3. Event Identification Internal Audit is responsible for evaluating and actively
4. Risk Assessment participating in continuously improving the effectiveness of the
5. Risk Response Internal Control System related to the implementation of Bank
6. Control Activity operations in achieving the targets set by the company. Internal
7. Information & Communication Audit conducts periodic and incidental audits on all activities in
8. Monitoring the Work Unit.
Evaluation of The Implementation of The Internal The results of the Internal Control System evaluation are submitted
Control System to the Board of Directors and the Board of Commissioners for
follow-up and monitoring of its implementation effectively.
The Board of Directors is responsible for the implementation Based on the results of the evaluation of the implementation of
of a reliable and effective Internal Control System and has an the Bank's internal control system in 2024, the Board of Directors
obligation to improve an effective risk awareness culture and and the Board of Commissioners stated that the internal control
ensure that it is embedded at every level of the organization. system as a whole has been running adequately.
Internal Audit is responsible for evaluating and playing an
active role in continuously improving the effectiveness of the
Internal Control System related to the implementation of bank
operations in achieving the targets set by the company. Internal
Audit conducts periodic and incidental audits of all activities in
the Work Unit.
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Risk Management 8. OJK Regulation Number 38/ POJK.03/2016 dated
December 1, 2016 concerning the Implementation of Risk
Along with external dynamics and BSI's products and services Management in the Use of Information Technology by
continue to develop, the implementation of risk management Commercial Banks.
becomes very important. Not only as a form of commitment 9. OJK Regulation No.11/POJK.03/2022 dated July 7, 2022
to compliance with laws and regulations, but also a careful concerning the Financial Services Authority Regulation
attitude of management in managing the Bank. Hopefully, BSI's concerning the Provision of Information Technology by
performance will continue to grow sustainably with the support Commercial Banks.
of adequate risk management implementation. Through the 10. OJK Regulation No. 57/POJK/POJK.03/2016 dated
implementation of appropriate risk management, it is expected December 9, 2016 concerning the Implementation of
to protect the Bank individually and its affiliated entities from Management in Commercial Banks that Provide Excellent
the impact of changes in the business environment that have Customer Services.
the potential to cause losses. In addition, the implementation of 11. Financial Service Authority Regulation No. 65/
risk management is also expected to create added value for all POJK.03/2016 dated December 23, 2016 concerning the
stakeholders of the Bank. In accordance with regulations, Bank Implementation of Risk Management for Sharia Commercial
risk management is a series of methodologies and procedures Banks and Sharia Business Units.
used to identify, measure, monitor, and control risks arising from 12. OJK Circular Letter No.21/SEOJK.03/2017 dated June 6,
all Bank business activities. BSI always periodically evaluates the 2017 concerning the Implementation of Risk Management
effectiveness of the risk management framework and conducts in the Use of Information Technology by Commercial Banks.
socialization in the organizational environment in order to create 13. OJK Circular Letter No.12/SEOJK.03/2018 dated August 21,
a good risk culture in the Bank's environment. 2018 concerning the Implementation of Risk Management
and Measurement of Standard Approaches for IRRBB for
Basis of Implementing Risk Management Commercial Banks.
14. OJK Circular Letter No.6/SEOJK.03/2020 dated April 29,
In implementing risk management, BSI refers to statutory 2020 concerning Calculation of ATMR for Operations Using
provisions, including: the Standard Approach for Commercial Banks.
1. OJK Circular letter Number. 10/SEOJK.03/2014 dated June 15. OJK Regulation No. 37/ POJK.03/2019 dated December
11, 2014 concerning Assessment of the Health Level of 19, 2019 concerning Transparency and Publication of Bank
Sharia Commercial Banks and Sharia Business Units. Reports.
2. OJK Regulation No. 8/ POJK.03/2014 dated June 13, 16. Bank Indonesia Regulation No. 23/17/PBI/2021 dated
2014 concerning Assessment of the Health Level of Sharia December 17, 2021 concerning the Third Amendment
Commercial Banks and Sharia Business Units. to Bank Indonesia Regulation No. 20/4/PBI/2018
3. OJK Regulation No. 17/ POJK.03/2014 dated November concerning the Macroprudential Intermediation Ratio
18, 2014 concerning the Implementation of Integrated Risk and Macroprudential Liquidity Buffer for Conventional
Management for Financial Conglomerates. Commercial Banks, Sharia Commercial Banks and Sharia
4. OJK Regulation No. 21/ POJK.03/2014 dated November 18 Business Units.
2014 concerning Minimum Capital Requirements for Sharia 17. OJK Regulation No. 14/ POJK.03/2017 dated April 7, 2017
Commercial Banks. concerning Action Plan (Recovery Plan) for Systemic Banks.
5. OJK Circular Letter No. 34/SEOJK.03/2015 dated 21 18. OJK Regulation No. 11/ POJK.03/2019 dated March
December 2015 concerning Calculation of Risk-Weighted 28, 2019 concerning the Principle of Prudence in Asset
Assets for Credit Risk Using the Standard Approach for Securitization Activities for Commercial Banks.
Sharia Commercial Banks 19. OJK Circular Letter No. 34/ SEOJK.03/2016 concerning the
6. OJK Circular Letter Number. 35/SEOJK.03/2015 dated Implementation of Commercial Bank Risk Management.
December 21 2015 concerning Calculation of Risk-Weighted 20. OJK Circular Letter No. 29/ SEOJK.03/2022 concerning the
Assets for Market Risk Using Standard Methods for Sharia Resilience and Cyber Security of Commercial Banks.
Commercial Banks. 21. OJK Circular Letter No. 25/ SEOJK.03/2023 concerning the
7. OJK Circular Letter No. 34/SEOJK.03/2016 dated Implementation of Risk Management for Sharia Commercial
September 1, 2016 concerning the Implementation of Banks and Sharia Business Units.
General Bank Risk Management.
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Risk Management System
In implementing the risk management system, the Bank refers to 4 (four) pillars of risk management implementation, namely:
STRONG RISK MANAGEMENT
Active Supervision of the Adequacy of Risk
Risk Management Policies
Board of Commissioners, Management Process Comprehensive Internal
and Procedures and Risk
Board of Directors and & Risk Management Control System
Limit Determination
Sharia Supervisory Board Information System
• Risk management policies • Risk management • Risk identification, • Effectiveness of internal
& strategies methodology and measurement & monitoring control over business
• Risk Appetite & Risk procedures • Reporting & MIS operations and risk
Tolerance • Risk Limit • Risk Analytics management
• Risk Culture • Organization • Review the implementation
of risk management
Covering 10 Risks Faced by Islamic Commercial Banks
Active Supervision by The Board of Commissioners, through meetings with all executive ranks of the bank. They also
Board of Directors and Sharia Supervisory Board continuously build constructive communication with the Board
of Commissioners and Board of Directors to ensure alignment in
The Board of Commissioners, Board of Directors, and Sharia the management of sharia principles and risk management.
Supervisory Board have a joint responsibility in ensuring the
effectiveness of risk management implementation at BSI. Thus, these three parties work synergistic-ally in supervising and
Supervision carried out by the Board of Commissioners takes optimizing the implementation of risk management at Bank BSI.
place periodically through the working mechanisms of the Risk
Monitoring Committee, the Integrated Governance Committee, Risk Management Policies and Procedures and Risk
and the Audit Committee. In addition, coordination between Limit Determination
the Board of Commissioners and the Board of Directors and
executive officers of the bank is also carried out through routine The Bank creates and establishes risk management policies
meetings, such as the Board of Commissioners and Board of by taking into account the vision, mission and strategic plan
Directors Meeting. and establish procedures and implementation provisions for
transaction/activity limits, products and the Bank's portfolio.
The Board of Directors carries out active supervision with high
intensity through various existing committees, such as the RISK MANAGEMENT POLICY
Risk Management Committee, ALCO Committee, IT Steering Policies and procedures are prepared and implemented by taking
Committee, Business Committee, Financing Committee, Policy into account the characteristics, size and complexity of the
and Procedure Committee, HR Committee, and BCM Steering business, the level of risk taken, risk tolerance, risk profile, as well
Committee. Internal coordination at the Board of Directors level as provisions of laws and regulations, other applicable provisions,
is also strengthened through regular meetings, including the sharia principles, and/or soundness banking practices. The Bank
Board of Directors Meeting and the Division Directors Meeting. establishes basic provisions in implementing risk management,
The Sharia Supervisory Board conducts periodic supervision including:
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1. Determination of risks associated with business activities dynamically and achieve its predetermined targets, while
is based on the results of the Bank's analysis of the maintaining the risk level within manageable limits.
risks inherent in each business activity according to the
characteristics, size and complexity of the business. The Bank determines risk limits in accordance with the level of
2. Determination of methods for identifying, measuring, risk to be taken, risk tolerance, and the Bank's overall business
monitoring and controlling risks as well as a risk management strategy by taking into account the Bank's capital capacity to
information system to accurately assess risk exposure in absorb risk exposure or losses that arise, past loss experience, HR
each business activity. capacity and compliance with statutory regulations, applicable
3. Determination of data to be reported, report formats and provisions and sharia principles.
types of information to be included in the risk management
report so as to reflect the risk exposure that is considered Procedures and risk limit determination include:
in making business decisions while still considering the 1. Clear accountability and delegation of authority.
principles of prudence and sharia principles. 2. Adequate documentation of procedures and limit
4. Determination of authority and limit amounts in stages, determination to facilitate the implementation of reviews
including transaction limits that require the approval of and audit trails.
the Board of Directors, as well as determination of risk 3. Implementation of periodic reviews of procedures and
tolerance which is the Limit of potential losses that can be limit determination at least 1 (one) time in 1 (one) year or
absorbed by the Bank's capital and a means of monitoring at any time, in accordance with the type of risk, needs and
the development of the Bank's risk exposure. development of the Bank.
5. Determination of risk profile ratings as a basis for the Bank 4. Comprehensive determination of limits on all aspects related
to determine corrective measures for certain business to risk, which includes overall risk limits, limits per type of
activities and to evaluate the results of implementing risk risk, and limits per functional activity of the Bank that has
management policies and strategies. risk exposure.
6. Organizational structure that clearly defines the roles
and responsibilities of the Board of Directors, Board of The amount of risk limit is proposed by the relevant operational
Commissioners, DPS, committees, Risk Management Work work unit, which is then recommended to the SKMR to
Unit, operational work units, SKAI and other supporting obtain approval from the Board of Directors through the Risk
work units. Management Committee.
7. Determination of the internal control system in the
implementation of risk management is carried out to ensure Adequacy of Risk Management Process
the Bank's compliance with the provisions of laws and
regulations, other applicable provisions, sharia principles Bank BSI implements a risk management process that
and internal provisions of the Bank, the effectiveness includes the activities of identifying, measuring, monitoring
and efficiency of the Bank's operational activities, the and controlling risks as well as the availability of an adequate
effectiveness of risk culture at all levels of the Bank's information system. The Bank manages all types of risks related
organization, and the availability of complete, accurate, to the Bank's business operations in accordance with regulatory
current, complete and timely risk management information. provisions, namely credit risk, operational risk, liquidity risk,
8. Business continuity plan policy (business continuity plan or market risk, legal risk, compliance risk, reputation risk, strategic
business continuity management) for the possibility of the risk, yield risk and investment risk in a comprehensive and
worst external and internal conditions, so that the Bank's integrated manner.
business continuity can be maintained including the disaster 1. Risk Identification
recovery plan and contingency plan. a. The Bank identifies the risk characteristics inherent in all
Bank activities including emerging risks.
PROCEDURES AND LIMIT DETERMINATION b. The Bank identifies the risks of the Bank's products and
ensuring risk exposure remains under control, Bank BSI provides business activities.
adequate policies and procedures as a reference for all work units. c. The Bank identifies risks to all risks periodically including
This includes setting risk limits designed to minimize potential sharia risk.
losses and maintain bank stability. This risk management is d. The Bank identifies risks to all risks periodically including
inherent in every BSI operational and business activity. sharia risk.
e. Creates a method or system to carry out the risk
During controlling risks originating from internal and external identification process for all products and business
factors, Bank BSI establishes a Risk Appetite Statement (RAS) activities.
and risk limits. RAS serves as a guide to accepting, monitoring, f. The Bank identifies risks by ensuring that the risks of
avoiding, or maximizing risks related to existing business new products and business activities have gone through
opportunities. With RAS, bank BSI can run its business the implementation of proper risk management before
the product or business activity is issued.
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2. Risk Measurement f. Each work unit is responsible for monitoring risk
a. The Bank evaluates the suitability of assumptions, exposure in its work unit.
data sources and procedures used to measure risk 4. Risk Control
periodically. Evaluations are conducted at least quarterly a. The Bank creates an adequate risk control system by
or at any time adjusted to the development of the Bank's referring to established policies and procedures.
business and external conditions that directly affect the b. The Bank carries out a risk control process adjusted to
Bank's condition. the risk exposure or the level of risk to be taken and risk
b. The Bank conducts periodic risk measurements for tolerance, as well as sharia principles.
products, portfolios and all of the Bank's business activities. 5. Risk Management Information System
c. The Bank adjusts the risk measurement system if there The bank develops a risk management information system
are changes in the Bank's business activities, products, that includes reports or information including:
transactions, risk factors, which are material and can a. Risk exposure, both quantitative and qualitative
affect the Bank's financial condition. exposure, overall (composite), per type of risk and per
d. The Bank conducts risk measurements both quantitatively type of functional activity.
and qualitatively, using models/methods determined by b. Compliance with policies and procedures and limit setting.
the regulator and/or developed by the Bank. c. Realization of risk management implementation
e. The Bank applies risk measurement models/methods in compared to the set targets.
accordance with the data reporting system required by
Bank Indonesia and/or OJK. Comprehensive Internal Control System
f. The Bank needs to conduct validation in order to
overcome weaknesses that may arise from the use of risk The Bank establishes an internal control system by referring
measurement models/methods. The validation is carried to established policies and procedures. The Bank applies the
out by the work unit that carries out the internal audit principle of separation of functions (segregation of duty) and
function and/or other work units that are independent dual control in every operational activity.
of the work unit that applies the risk measurement
model/method. The internal control system in implementing risk management
g. The Bank evaluates the risk measurement system includes:
periodically or at any time if necessary to ensure the 1. Conformity between the internal control system and the type
suitability of assumptions, accuracy, fairness and and level of risk inherent in the Bank's business activities.
integrity of data, and procedures used to measure risk. 2. Authority and responsibility for monitoring compliance with
h. The Bank conducts stress testing and reviews stress policies, procedures and limits.
testing results periodically to take appropriate steps in 3. Clear reporting lines and separation of functions from
the event of estimated conditions exceeding acceptable operational work units to work units that carry out control
tolerance levels. The results of stress testing and reviews functions.
become input in determining or changing the Bank's risk 4. Organizational structure that describes the duties and
policies and limits. responsibilities of each unit and individual.
3. Risk Monitoring 5. Accurate and timely financial and operational reporting.
a. The Bank evaluates risk exposure through monitoring 6. Adequacy of procedures to ensure the Bank's compliance
and reporting risks that are material or have an impact with the provisions of laws and regulations, other applicable
on the Bank's capital condition. provisions, sharia principles, and the Bank's internal provisions.
b. The Bank adjusts the reporting process in the event of 7. Independent review of the Bank's policies, frameworks and
changes in business activities, products, transactions, operational procedures.
risk factors, information technology, and the Bank's risk 8. Testing and review of the management information system.
management information system that are material. 9. Documentation of operational procedures, audit findings,
c. The Bank creates a risk monitoring system and procedures and the Bank's response to audit results.
that include monitoring the amount of risk exposure, risk 10. Periodic and continuous verification and review of the
tolerance, compliance with internal risk limits and stress Bank's handling of weaknesses and the Bank's actions to
testing results, and consistency of implementation with correct deviations that occur.
established policies and procedures.
d. The Bank prepares an effective backup system and Review and evaluation are conducted periodically, at least
procedures to prevent disruptions in the risk monitoring annually by SKMR and SKAI. The frequency of review and
process and periodically checks and re-evaluates the evaluation can be increased in accordance with the development
backup system. of the Bank's risk exposure, market changes, measurement and
e. The Bank monitors the consistency of the management methods.
implementation of risk management with established
policies and procedures.
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Risk Profile and Management classified industry sectors, financing is directed at
sectors/business fields with attractive and neutral
Local Risk and Investment Risk classifications.
2) Industry Limit
Loan risk can arise from various Bank business activities, To manage the risk of financing portfolio concentration,
including provision of funds, securities, acceptances, interbank the Bank sets a financing portfolio limit for each industry
transactions, trade financing transactions, exchange rate sector. This limit is set based on the industry class criteria
transactions, and commitment and contingency obligations. Loan of each sector.
risk can also result from the provision of funds concentrated on 3) Industry Acceptance Criteria
one or a group of debtors, geographic areas, products, types of The Bank establishes Industry Acceptance Criteria as the
financing or certain business fields. initial process to determine potential target customers
in an industrial sector. This criterion is formulated based
In its management, Bank BSI has an organizational device for on critical factors from each industrial sector, both
credit and investment risk management to ensure that the bank's measured quantitatively as well as qualitatively.
financing activities run according to the principle of prudence. b. Determination of Acquisition Method and Customer Risk
The bank has three organizational pillars in the financing process: Measurement
• First pillar: Business unit tasked with initiating business. The Bank uses an acquisition method through the originating
• Second pillar: Risk assessment unit tasked with analyzing system, Risk Acceptance Criteria, retail financing scoring,
financing risks. and financing risk rating for more than IDR 1.5 billion SME
• Third pillar: Financing operation unit that maintains the financing and wholesale financing.
financing disbursement process independently c. Early Warning System
The Bank uses tools such as watchlist tools to detect
Additionally, Bank BSI has established a recovery unit tasked customer conditions early. This allows the Bank to set
with handling problematic financing. This unit operates account strategies, including collection, recovery, or
independently of the business units and risk assessment units restructuring activities. This system also includes portfolio
that provide financing. alerts to monitor the performance of the financing portfolio
and ensure compliance with risk limits set by the Bank and
Bank BSI has prepared financing policies and procedures to regulators.
support healthy financing management, in accordance with the d. Development of Rescue Tools
principle of prudence, and in accordance with sharia principles. The Bank develops rescue tools as a tool to monitor efforts
These policies and procedures include: Risk Management Policy, made to problematic financing. This tool is used to minimize
Financing Policy, Financing Business Standard Procedure, potential losses for the Bank and to rescue financing that
Portfolio Guideline Business Standard Procedure, Product has been provided to customers with business prospects,
Manual, and Operational Technical Instructions for each performance, ability to pay, and good faith.
financing segment. e. Implementation of Stress Tests
The Bank periodically and incidentally carries out stress tests
The Bank also set internal limits such as BMPD (in-house), credit on extreme yet plausible conditions. The goal is to anticipate
line, authority to decide on financing, industrial sector portfolio, the adverse impacts of changes in external conditions, such
and securities investment portfolio limits. At the transactional as macroeconomic changes, which may affect the Bank's
level, the Bank sets limits on the authority to decide on financing, financing performance.
including for securities investment. The Bank establishes a f. Determination of Financing Term
procedure for determining loan risk limits adjusted to the level of The Bank determines the financing term by considering the
risk to be taken (risk appetite) and risk tolerance. type of financing, yield, liquidity, and potential risk.
g. Risk Limit Adequacy Evaluation
In more detail, Bank BSI manages credit risk through the The Bank routinely conducts studies or evaluations of the
following steps: adequacy of risk limits to ensure compliance with operational
a. Direction of Financing Expansion and regulatory needs.
Bank BSI's financing expansion refers to the Portfolio h. Internal Control System
Guideline, which includes: The Bank establishes an internal control system integrated
1) Industry Class into the financing system and procedures to ensure the
The Bank manages financing risk by determining the effectiveness of risk management.
classification of the target market industry sector.
The Bank divides the industry class into four groups: Concerning integrate data in credit risk management, Bank BSI
attractive, neutral, selective, and alert. Of the 101 has a Management Information System (MIS) that provides credit
risk management data. The bank reports credit risk exposure
routinely, both for internal and external needs.
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Market Risk d. Risk Control
Risk control is carried out by setting trading limits for
Bank BSI has exposure to market risk from treasury activities securities. If there is an unrealized loss due to a decrease
and investments in the form of marketable securities, money in the market price of securities, the Bank can sell or cut
markets, forex (foreign exchange), and gold products due to the losses according to the established mechanism in order to
existence of gold supplies. Market risk management aims to avoid greater losses. Determination of the market price of
minimize the negative impact of market variable movements on trading securities is carried out daily using market prices
the Bank's portfolio. from independent sources.
Bank BSI applies the principle of segregation of duty by Exchange Rate Risk
separating the functions between front office, middle office, and Bank BSI manages exchange rate risk through the following
back office in carrying out securities and forex transactions: steps:
a. Front Office a. Risk Identification
The business unit or treasury unit performs the front Identification is carried out on bank products and activities
office function as the executor of treasury transactions. to identify the existence of exchange rate risks and their
This function acts as the first line of defense that directly sources. The goal is for risks to be controlled and minimized.
performs transactions. b. Risk Measurement
b. Middle Office Risk measurement using the Value at Risk (VaR) tool. The
The risk management unit performs the second line of Bank also maintains the Net Open Position (PDN) according
defense function. Its duties include reviewing risk limits, to the established limit.
measuring risk, and monitoring market risk exposure. c. Risk Exposure Monitoring
c. Back Office Risk exposure monitoring is carried out daily, weekly and
The operational work unit performs the back office function monthly through the Bank's treasury system.
by performing settlement and bookkeeping of transactions. d. Risk Control
Risk control is carried out by setting limits and balancing
Bank BSI also establishes policies, procedures, and limits foreign exchange positions (squaring position).
as guidelines for implementing market risk management,
including: Risk Management Policy, Treasury Policy, Treasury and In addition, the Bank conducts stress tests to test the Bank's
International Banking Business Standard Procedures, PTO Asset resilience in facing crisis conditions and prepares the necessary
and Liability, PTO Market Liquidity Risk Tools, and other market strategies in the event of a crisis. The Bank routinely conducts
risk management provisions. market risk stress tests to assess the Bank's ability to deal with
changes in economic indicators.
Interest Rate Benchmark Risk
In the process of managing interest rate benchmark risk, BSI In developing the Risk Management Information System, Bank
takes the following steps: BSI has a Treasury Core System that can provide data for
a. Risk Identification measuring market risk. The Bank routinely reports market risk
Identification is carried out on the bank products and management exposure to internal and external parties.
activities to identify the existence of interest rate benchmark
risks and the sources of risk. The goal is to control and Trading Book and Banking Book Portfolio Management and
minimize risks. The results of the identification are also Valuation Methodology
used to provide recommendations to business units and a. Trading Book
management. Trading book portfolio management is carried out
b. Risk Measurement in accordance with established limits and regulatory
Risk measurement uses two methods, namely the Standard restrictions. The Bank performs daily mark-to-market of
method and the internal method, namely Value at Risk trading securities using market prices from independent
(VaR). VaR describes the maximum potential loss due to sources, such as the Indonesian Securities Price Appraiser,
the movement of securities yields under normal market Bloomberg, or Reuters.
conditions. b. Banking Book
c. Risk Exposure Monitoring Market risk in the banking book is the risk of a decrease in
Risk exposure monitoring is carried out daily, weekly and profitability and economic value of capital due to changes in
monthly through the Bank's treasury system. market returns and exchange rates. Market risk management
in the banking book is carried out through a review of asset
and liability prices to ensure maximum returns.
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Liquidity Risk c. Liquidity Ratios Measurement
Banks measure liquidity ratios such as cash flow projections,
Bank BSI manages liquidity risk to maintain the adequacy or liquidity gaps, LCR, and NSFR.
availability of funds to meet the Bank's obligations. Liquidity risk d. Maintaining Access to the Sharia Interbank Money Market
can arise from functional activities of financing, treasury and The Bank ensures access to the Sharia Interbank money
investment, as well as funding and issuance of securities. This market to support liquidity.
risk is divided into two main categories: e. Implementation of Liquidity Risk Stress Test
The Bank conducts liquidity risk stress tests periodically to
a. Funding Liquidity Risk assess the adequacy of liquidity in facing changes in economic
This risk arises when the Bank is unable to liquidate its indicators, including the preparation of a recovery plan.
assets or obtain funding from other sources. The inability to f. Determination of Liquidity Risk Limits
obtain sufficient cash flow that creates liquidity risk can be The Bank determines liquidity risk limits according to internal
caused by: conditions and applicable regulatory provisions.
1). Inability to generate cash flow from productive assets g. Liquidity Ratio Monitoring
derived fro the sale of assets including liquid assets. The Bank monitors the liquidity ratio regularly to ensure
2). Inability to generate cash flow derived from raising funds compliance with the established limits.
from the public, issuing securities, and loans received h. Determination of Early Warning Indicators and Emergency
from other parties. Funding Plan (LCP)
b. Market Liquidity Risk The Bank determines early warning indicators and Liquidity
This risk occurs when the Bank is unable to close a certain Contingency Plan (LCP) through mechanisms such as: Use
position at market price due to inadequate market liquidity of money market instruments, Sale of securities, Increase in
conditions or market disruptions. the return ratio of funds, and Use of loan facilities from Bank
Indonesia.
In its management, Bank BSI applies the principle of separation i. Monitoring External Indicators
of functions (segregation of duties), including: The Bank monitors the movement of external indicators
a. Front Office: Treasury unit as the transaction executor. such as the USD/IDR exchange rate, government securities
b. Middle Office: Risk management unit tasked with conducting yield, market yield rates, gold prices, and current market
limit reviews and risk measurements. information.
c. Back Office: Operational unit tasked with conducting
settlement and transaction bookkeeping. Bank BSI has a Management Information System (MIS) that
provides data and information for measuring liquidity risk. The
Bank BSI establishes policies, procedures, and limits as guidelines Bank periodically submits liquidity risk exposure reports to
in managing liquidity risk, including: Risk Management Policy, internal and external parties.
Treasury Policy, Treasury and International Banking Standard
Business Procedures, PTO Asset and Liability, PTO Market Operational Risk
and Liquidity Risk Tools, and establishes the following liquidity
indicators/limits: Banks are exposed to operational risks due to inadequate and/
• Minimum Reserve Requirement (GWM) or dysfunctional internal processes, human, system failures and/
• Safety Level or external events that affect the Bank's operations. Operational
• Core Depositors risks can occur in all Bank activities, so that Bank BSI implements
• Net Stable Funding Ratio (NSFR) a comprehensive operational risk management framework
• Liquidity Coverage Ratio (LCR) throughout the organization including all lines of the Bank's
• Liquid Assets to Non-Core Deposits (AL-NCD) business, both in the first-line unit, second-line unit, and third-
• Liquid Assets to Third Party Funds (DPK) line unit.
a. Separation of Functions and Responsibilities
Bank BSI manages liquidity risk through the following steps: The Bank applies the principle of separation of duties and
a. Liquidity Risk Identification responsibilities (segregation of duties) through the separation
Identification is carried out on the Bank products and of maker, checker, and approver/authorizer functions, as
activities to detect potential liquidity risks. well as a dual control mechanism in each transaction.
b. Placement of Funds in High-Quality Liquid Assets b. Operational Risk Management Strategy
The Bank places funds in high-quality liquid assets as The Bank establishes a strategy for all activities that have
liquidity reserves. significant operational risk exposure. The Bank internalizes
operational risk management policies into the bank's business
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processes and supporting activities. The procedures derived strengthened its BCM through various initiatives, including
from this policy include general operational controls that apply updating the BCM Standard Procedures, Business Impact
across the Bank's business lines and supporting activities, as Analysis (BIA), and Risk Assessment (RA); developing disaster
well as operational controls specific to the characteristics of response safety briefings; conducting Emergency Response Plan
each business line and business support activities. simulations for fire disasters; testing the Business Continuity
Plan (BCP) for the Head Office via the Business Recovery Center
Additionally, the Bank establishes a Business Continuity (BRC) in Fatmawati; conducting Call Tree and Tabletop exercises
Management (BCM) policy as a guideline to ensure the at both the Head Office and branch network; periodically testing
continuity of the Bank's operations during a disaster, Anti the Disaster Recovery Plan (DRP) for BSI’s critical applications;
Money Laundering (APU), Prevention of Terrorist Financing promoting BCM awareness to work units at the Head Office and
(PPT), and Prevention of Proliferation of Mass Destruction branch network; obtaining ISO 22301 BCM certification; and
Weapons Financing policies in order to implement Customer establishing an IT Crisis Management Team (CMT) to strengthen
Due Diligence (CDD) or Enhanced Due Diligence (EDD), BCM governance.
an anti-fraud risk management policy as a guideline for
implementing anti-fraud, provisions for managing risk Operational Risk Management Tools
in cooperation with other parties, and an information BSI applies the following operational risk management tools:
technology risk management policy. a. Risk & Control Self-Assessment (RCSA)
RCSA is used to identify, measure, monitor, and mitigate
The Bank evaluates policies, standard procedures, and operational risk. It is conducted independently by work units
technical guidelines periodically, at least once a year, based and reviewed by SORH/RBC. The RCSA process follows
on the needs and changes in internal and external conditions. an end-to-end approach to ensure comprehensive risk
c. Identification and Measurement of Operational Risk identification and early mitigation. RCSA is conducted on a
The Bank identifies operational risks based on their causal monthly basis.
factors across all functional activities and products, including b. Key Risk Indicator (KRI)
through Risk Self-Assessment (RCSA), Risk Mapping, and KRI is used for early detection of indicators that may increase
Event Analysis. operational risk exposure by setting specific thresholds.
Work units monitor KRI monthly.
The operational work unit identifies operational risks c. Loss Event Database (LED)
inherent in all products and activities carried out, including LED is used to record operational loss events experienced
emerging risks. Several methods are used in measuring risk, by the Bank. Incidents are recorded immediately upon
both quantitatively and qualitatively, including Risk Control occurrence and reported monthly.
and Self Assessment (RCSA), Key Risk Indicators (KRI), Loss d. Control Testing (CT)
Event Database (LED) and other measurements. The Bank CT is used to assess the adequacy of operational controls and
develops a database on losses caused by operational risks ensure continuous improvement. CT has been implemented
and other operational issues that may cause losses in the in the financing business processes, including pawn
future. financing, micro, consumer vehicle, commercial, corporate,
d. Operational Risk Mitigation and branch operations. CT is conducted by RBC and DCOR
To mitigate operational risk, the Bank implements the through regular onsite reviews.
following measures including securing information
technology processes, insurance coverage, and outsourcing Legal Risk
certain operational activities
Legal risk arises from lawsuits and/or weaknesses in legal
The Bank periodically reviews procedures, documentation, aspects. This risk may stem from the absence of underlying laws
contingency plan data processing systems and other operational and regulations or weakness in the agreement, such as failure
practices. The Bank sets operational transaction limits to to fulfill the requirements for the validity of the agreement or
uphold the principle of prudence without hindering operational inadequate collateral binding. As a company governed by the
activities. Periodic evaluations of operational risk limits are laws of the Republic of Indonesia, the Bank must comply with all
conducted, covering Head Office, Regional, Area, and Branch laws and regulations issued by Bank Indonesia and the Financial
Operational Transaction Limits, Electronic Channel Transaction Services Authority (OJK) as regulators in the banking industry, as
Limits (Internet Banking, ATM, and Mobile Banking), Procurement well as other provisions related to the Bank's business activities.
Limits, Custodian Limits, and Bulk Transaction Limits.
Legal risks that may arise include claims for material or immaterial
Business Continuity Management (BCM) damages if the Bank fails to comply with the applicable laws and
BSI implements BCM to ensure the continuity of the Bank's regulations. If a claim for damages against the Bank is material, it
operations in the event of a disaster. In 2024, the Bank may directly affect the Bank's financial performance.
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Legal risk measureent is carried out to determine the Bank's Reputation Risk
potential losses due to lawsuits, weaknesses in obligations, and
the absence and/or changes in provisions. The Bank uses legal Reputational risk can arise from various Bank business activities,
risk measurement indicators/parameters, including: such as:
1. Potential losses due to litigation claims a. Incidents that can reduce the Bank's reputation, including
2. Cancellation of agreements caused by weaknesses in negative news in the mass media and customer complaints.
obligations b. Other things that can reduce the Bank's reputation include a
3. Changes in laws and regulations that result in the Bank's decline in the Bank's performance, weaknesses in the Bank's
products and activities not being in line with statutory governance, violations of business ethics and lawsuits
provisions.
To address this risk, the Bank establishes a strategy for all
To manage legal risk, the Bank undertakes the following actions: activities that have significant exposure to reputational risk.
a. Reviewing policies and standard operating procedures The Bank establishes communication procedures to respond to
related to legal risk management under the applicable negative news/publications or prevent information that tends
regulations. to be counterproductive. Additionally, the Bank establishes
b Strengthening the legal organization. procedures for handling customer complaints and strategies for
c. Standardizing contracts and cooperation agreements in effective media use to respond to negative news
compliance with prevailing regulations.
d. Establishing policies for litigation reserves. As a precautionary measure, the Bank has a protocol for managing
reputation during a crisis that includes a crisis management
Compliance Risk structure and standard crisis management procedures.
Compliance risk arises from the Bank's failure to adhere to and/ The Bank identifies reputational risk using several sources of
or implement applicable laws, regulations, and Sharia principles. information including mass media coverage, public opinion in
In the banking industry, the Bank is required to comply with social networks, customer complaints and customer satisfaction
regulations issued by the Government, Bank Indonesia, the surveys, including the amount of potential losses caused by
Financial Services Authority (OJK), and the National Sharia reputational risk events. To monitor reputational risk, the Bank
Board. In general, compliance risk is closely related to prevailing uses early warning indicators in monitoring reputational risk
laws and regulations governing the Bank, including: including the number and scope of negative publications and the
a. Minimum Capital Adequacy Ratio (CAR); frequency of customer complaints. Each work unit is required
b. Quality of Earning Assets; to report incidents in their respective work units that affect
c Asset Provisioning (PPA); the Bank's image/reputation to the work unit that functions to
d. Legal Lending Limit; manage communication to stakeholders.
e. Good Corporate Governance (GCG); and
f. Bank Business Plan (RBB). The Bank establishes a mechanism for carrying out reputation
risk control measures. Reputation risk control is carried out
The Bank's inability to comply with all laws and regulations through, among others:
related to banking activities may impact its sustainability. a. Prevention of incidents that could pose a reputational risk,
through:
To manage compliance risk, the Bank undertakes the following 1) Follow-up and resolution of customer complaints and
actions: legal cases that have the potential to increase risk
a. Enhancing awareness of Good Corporate Governance (GCG) exposure.
and the code of conducts. 2) Strengthen external and internal communication to
b. Strengthening GCG implementation and ensuring that all control potential exposure to reputational risk.
financing debtors meet financing requirements. 3) Regular communication/education to stakeholders in
c. Preparing and submitting GCG reports to the Financial order to build a positive reputation from stakeholders.
Services Authority (OJK). b. Restoring the Bank's reputation after an incident that causes
d. Enhancing the implementation of Know Your Customer reputation risk, namely all Bank responses to restore the
(KYC), Anti-Money Laundering (AML), and Counter- reputation and prevent the Bank's reputation from getting
Terrorism Financing (CTF) measures. worse further.
e. Strengthening compliance certification implementation.
f. Collaborating with the Sharia Supervisory Board to ensure
the Bank's compliance with Sharia principles.
g. Empowering Sharia Compliance to review and analyze the
Bank’s products and activities under Sharia principles.
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Strategic Risk Return Risk
Strategic risks can arise from weaknesses in the strategic The risk of returns arises, among others, due to changes in the
formulation process and inaccuracies in strategy formulation, behavior of third-party fund customers of the Bank caused by
inadequate management information systems, inadequate changes in expectations of the rate of return received from the
results of internal and external environmental analysis, overly Bank. Changes in expectations can be caused by internal factors
aggressive strategic goal setting, inaccuracies in strategy such as a decrease in the value of the Bank's assets and/or external
implementation and failure to anticipate changes in the business factors such as an increase in the return/yield offered by other
environment. banks. Changes in expectations of the rate of return can trigger a
transfer of funds from the Bank to other banks. The management of
To address this risk, the Bank establishes the adequacy of return risk aims to minimize changes in the behavior of third-party
procedures to be able to identify and respond to changes in the fund customers through the management of the rate of return so
business environment. The Bank establishes general strategic that it remains competitive with the market.
risk limits, including those related to deviation limits from
established business targets, such as The Bank establishes strategies for all activities that have
• Budget deviation limits, significant exposure to return risk by considering:
• Target deviation limits for achieving/completing strategic 1. Economic and market conditions and their impact on the
initiatives. Bank's return risk.
2. The Bank's expertise in generating profits in a particular
The Bank identifies strategic risks using data from regulators/ market and the ability to identify, monitor and control return
mass media and reports on realization of business targets/work risks in that market.
unit performance. Risk analysis of strategies that require a lot of 3. The Bank's portfolio mix and diversification.
resources and/or are high risk such as strategies to enter new
markets or diversification strategies in the form of products and The Bank establishes policies and procedures for managing yield
services. risk including asset and liability management organization, asset
and liability composition and risk measurement. The Bank has
The Bank also identifies and records deviations or discrepancies procedures including regarding the assessment of mismatch
as a result of the implementation of business strategies or between assets and liabilities based on the timing of financing
business plans that are not realized or are ineffective, especially yield adjustments and third party funds and their mechanisms for
those that have a significant impact on the Bank's capital. The both financing and third party funds. The Bank establishes limits to
Bank records and administers the experience/deviations in the manage yield risk consistently, including to limit the concentration
implementation of the strategic plan. The Bank evaluates the of funding sources, instruments, market segments or certain yields
Bank's competitive position in the Industry. The Bank controls
strategic risks by conducting performance reviews of business The Bank monitors the yield risk exposure continuously against
realization. all risk exposures including the potential for a decline in yield
income. The Bank monitors the yield risk exposure through
gross revenue reports, evaluation of net yield income realization
against targets and other reports.
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Recovery Plan
Recovery Action Plan is a plan to overcome financial problems (financial stress) that may occur at BSI. BSI has prepared a Recovery
Action Plan which includes trigger levels and Recovery Options to prevent, restore or improve the financial condition and business
continuity of the Bank in the event of financial stress.
BSI updates the Recovery Action Plan every year. This is not only to fulfill regulatory obligations, but also to keep the Recovery Action
Plan in line with current conditions and to be able to serve as a guide when the Bank experiences financial stress.
Risk Assessment
BSI conducts a self-assessment of inherent risks and the quality of risk management implementation in its operational activities. This
assessment aims to provide information to all stakeholders regarding the condition of business risks and potential losses faced by BSI
in the future within a certain period.
Based on the assessment results as of December 31, 2024, the Bank's risk profile composite rating was 2 (two), with an inherent risk
predicate of "Low to Moderate" and a risk management implementation quality predicate of "Satisfactory".
June 2024 December 2024
Risk Risk
Risk Profile Inherent Risk Management Composite Inherent Risk Management Composite
Rating Implementation Risk Rating Rating Implementation Risk Rating
Quality Rating Quality Rating
Credit Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Market Risk Low Satisfactory 1 Low Satisfactory 1
Liquidity Risk Low Satisfactory 1 Lowko Satisfactory 1
Operational Risk Moderate Fair 3 Moderate Fair 3
Legal Risk Low Satisfactory 1 Low Satisfactory 1
Reputational Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Strategic Risk Low Satisfactory 1 Low Satisfactory 1
Compliance Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Investment Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Return Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Composite Rating Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Evaluation of Risk Management Implementation
BSI performs Risk Maturity Level (RML) Measurement using references from The Risk Management Society – Risk Maturity Model
(RIMS – RMM) combined with the RMI approach from the Ministry of SOEs. The measurement consists of 2 aspects, namely Dimension
and Performance Aspects. The Dimension Aspect consists of 5 (five) attributes as parameters that describe the process of implementing
risk management comprehensively in all lines of the company. The performance aspect consists of the Final Rating Soundness Level and
the Risk Composite Rating.
The results of the 2023 RML assessment conducted in 2024, BSI is at Level 4 with a score of 4.33 which means that risk management
has entered a better practice phase, including:
1. Implementation of all dimensions of risk management practices according to global industry standards.
2. Risk culture is broader and more integrated.
3. Risk management framework is implemented quite effectively.
4. Risk management information system is adequate.
5. Performance achievement evaluation has been conducted periodically.
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Statement of the Board of Directors and/or Board of Commissioners or Audit Committee on the
Adequacy of the Risk Management System
Based on the review and discussions with Management, the Risk Monitoring Committee, the Audit Committee, Internal Audit, External
Auditors, and relevant units, the Board of Directors and the Board of Commissioners assess that risk management was adequately
implemented in 2024.
Compliance Function
Organizational Structure
Compliance & AML-CFT
Secretary
Deputy
GCG & Sharia Regional APU-PPT APU-PPT APU-PPT
Regulatory Compliance Sharia Risk &
Compliance Compliance Sharia & Strategic Analysis & Policy &
Compliance Advisory Control
Support & Support AML Alliance Monitoring Advisory
Whistle Sharia Sharia Risk Financial AML
Regulatory Ant Bribery Operations Liaison & Strategy &
blowing Compliance Management Crime Advisory
Liason Compliance Assurance Governance
Advisory Analytics
Sharia
Whistle Regulatory Ant Retail Banking Regulatory & Sharia Risk Regional Sharia Managed AML
blowing Liason Bribery Compliance Management
& AM Performance & Advisory
Review Representative Confomance
Sharia
Regulatory GCG System IT & Digital Regulatory Staff
Sharia Reporting
Assurance Information Banking & Review
Compliance Control
Sharia
Regulatory GCG System Wholesale Supervisory Sharia Reporting
Assurance Information Banking Board Control
Compliance
Support
Sharia
Compliance Policy & Staff Resource &
Development Staff Data
Risk Reporting
Management Development Request
Sharia
Staff Staff
Board & Data
Secretariat Request
Staff
Staff
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Profile of The Head of Compliance Function
Rosalina Dewi T
Head of Compliance Function
Jakarta, July 23, 1979/age 45 years as of December 2024
Educational Background
Indonesian citizen
• Bachelor of Law, University of Indonesia (2001)
• Master of Economics & Islamic Finance, University of Indonesia (2006)
• Master of Notary Public, University of Indonesia (2014)
45 Years Old
Certification
Domiciled in Tangerang, Banking Risk Management Certificate Level 6
Indonesia
Work Experience
Legal Basis of Appointment
• Investor Relations Department Head PT. Bank BRI Syariah, Tbk. 2018 - 2019
• Branch Manager PT. Bank BRI Syariah, Tbk. 2016 - 2018
Decree No. 02/06343-SK/HC-BSI
dated June 3, 2022 • Corporate Legal Department Head – Corporate Secretary Group PT. Bank BRI
Syariah, Tbk. 2008 - 2014
• Legal and Investor Relations Team Leader – Corporate Secretary Group PT. Bank
Syariah Muamalat Indonesia, Tbk. 2004 - 2006
Duties and Responsibilities of The Compliance 3. Assess and evaluate the effectiveness, adequacy, and
Function suitability of policies, provisions, systems and procedures
owned by the Bank with the provisions of laws and
1. Take steps to support the creation of a culture of compliance regulations.
in all Bank business activities at every level of the 4. Review and/or recommend updating and improving policies,
organization. provisions, systems and procedures owned by the Bank
2. Identify, measure, monitor, and control compliance risks to comply with the provisions of the Financial Services
by referring to the provisions of the Financial Services Authority and the provisions of laws and regulations,
Authority governing the implementation of risk management including Sharia Principles for Islamic commercial banks and
for commercial banks and the provisions of the Financial Islamic business units.
Services Authority governing the implementation of risk 5. Make efforts to ensure that the policies, provisions, systems
management for Islamic commercial banks and Islamic and procedures, as well as the Bank's business activities are
business units. in accordance with the provisions of the Financial Services
Authority and the provisions of laws and regulations.
6. Perform other tasks related to the compliance function.
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Implementation of The Compliance Function Implementation of GCG in Sharia Commercial Banks
Work Program (BUS) & Sharia Business Units (UUS).
b. Fulfillment of Governance Structure and Governance
1. Socialization and Follow-up of New Regulations Policies in accordance with regulatory regulations.
a. Conduct regulation socialization using media such as c. GCG Self Assessment and GCG Implementation
memos, emails or internal employee communication Reporting are carried out in accordance with regulatory
media. If there are new external regulations, the provisions, namely OJK Regulation No. 17 of 2023,
regulations will be announced and socialized to related POJK No. 8/POJK.03/2014 and SEOJK No.10/
work units and/or all BSI employees. SEOJK.03/2014 concerning the Assessment of the
b. Conduct analysis and compile a resume of new Soundness Level of Sharia Commercial Banks and Sharia
regulations issued by the Regulator (including BI, FSA, Business Units.
FSA-Capital Market, LPS or other external regulations d. Implementation of Governance, Risk, and Compliance at
related to Banking) and submitted to the Board of BSI.
Commissioners, Directors, SEVP and related Group 6. Syariah Compliance
Heads. a. Ensure that all Bank products and services, Operational
c. Conduct regulation socialization online/virtually Guidelines for products and services are in accordance
to related work units if there are new regulations/ with the Fatwa of the National Sharia Council (DSN) and
provisions. the Opinion of the Sharia Supervisory Board (DPS).
d. Deliver compliance opinions on every request for b. Provide assistance in the preparation of new products
advice/compliance opinions from the Working Group and activities.
Policy & Procedure (WPP). c. Provide assistance in large-scale financing that is the
2. New Products and Activities of the Bank decision of the board of directors.
Carry out mentoring/clinics on the Bank's New Products and d. Ensure that the proposed policy submissions and
Activities (PAB) with related Work Units that are included in decisions of the Board of Directors are in accordance
the PAB criteria in the RBB. with applicable sharia principles.
3. Compliance Testing e. Ensure the implementation of sharia principles in the ex-
Conduct analysis, evaluation of effectiveness, adequacy, and post stage (in collaboration with SKAI)
suitability, as well as testing compliance with the policies f. Conduct random tests to branch offices by sampling
and decisions of the Board of Directors related to financing to ensure that the implementation of activities at the
and non-financing, as well as provide reviews, opinions and branch office is in accordance with sharia principles.
responses on compliance with current policies and contracts 7. Implementing Compliance Assurance for Bank Operational
to be used to ensure compliance with applicable sharia activities. Compliance assurance is implemented in an
provisions and principles. effort to ensure that decisions made by management are in
4. Compliance Monitoring accordance with applicable provisions.
a. Implement the updating of the reminder system for a. Financing
reporting obligations to third parties and PIC reports - Conduct financing compliance reviews, technical
to third parties, as well as strengthen and enhance the meetings and provide financing compliance opinions at
Compliance Information System (SIK); the Board of Directors Financing Committee Meeting.
b. The Compliance Work Unit monitors the prudential - Conduct compliance reviews of large debtor
banking ratio including the NPF, BMPD, GWM, PDN, financing that has been disbursed in order to ensure
and KPMM ratios; compliance with the disbursement process and
c. The Compliance Work Unit ensures the fulfillment of fulfillment of customer agreements with the Bank.
all BSI commitments regarding the findings of the FSA, b. Bank Office Network
BPK (Audit Board of the Republic of Indonesia), External - Ensure operational preparations for opening,
Auditors and other regulatory parties. changing location addresses, and upgrading the
5. Good Corporate Governance (GCG) status of bank offices have met the requirements
a. Fulfil the provisions/policies and procedures that must through the issuance of compliance checklists set by
be owned by the Bank in accordance with the provisions regulators
of the regulations contained in the OJK Regulation, - Monitor the fulfillment of RBB related to the
BI Regulation and BI Circular Letter concerning the realization of office network development
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c. Cost Control As part of the national banking industry with both national and
- Ensure compliance with procurement of goods global networks, Bank Sharia plays an essential role in ensuring
and services through review and opinion on the the integrity of financial transactions across all products and
implementation of procurement plans for goods and services used by customers, while also assisting law enforcement
services in implementing anti-money laundering, terrorism financing
- Ensure the expenditure of other costs in bank prevention, and proliferation financing programs. For Bank
operations that can improve efficient cost control Syariah Indonesia (BSI), this is not only a fulfillment of regulatory
- Carry out compliance reviews in the context of cost compliance commitments but also an effort to realize the benefit
control carried out through sampling tests of humanity and eliminate harm while upholding fundamental
d. Other Operational Activities sharia principles.
- Conduct compliance testing on the implementation
of operational activity processes Implementation of AML CFT & PFWMD Program
- Provide compliance opinions on operational
activities/actions that require opinions from SKK. Banks implement the AML CFT and PFWMD programs in
These activities are carried out with the aim of ensuring accordance with laws and regulations as well as International
that all business activities and bank operations are in Best Practices, which consist of five pillars:
accordance with applicable laws and regulations, and that all 1. Active Supervision by the Board of Directors and Board of
commitments to other parties have been implemented. Commissioners
8. Implementation of ISO 37301:2021 Compliance The Board of Directors, acting as the Steering Committee,
Management System which aims to create more effective continuously monitors the Bank’s commitment to
compliance management based on international standards. Compliance Management Systems, Compliance Culture, and
This certification is carried out in the scope of the Anti Governance aspects in line with organizational goals and
Money Laundering and Countering the Financing of strategic direction.
Terrorism Group (AMG) process. 2. Policies and Procedures
The implementation of the second pillar as part of the ex-
ante function, in accordance with ISO 37301:2021, ensures
Anti-Money Laundering, Prevention of that compliance policies and objectives align with the
Terrorism Financing, And Prevention organization's values, goals, and strategies. These policies
of Proliferation of Weapons of Mass are communicated effectively, taking external issues into
Destruction Financing Program (AMLCFT- account for stakeholders to mitigate compliance risks related
PFWMD) to AML CFT & PFWMD.
3. Internal Control
Following Indonesia’s membership as the 40th member of the The implementation of internal controls to manage
Financial Action Task Force on Money Laundering and Terrorism compliance obligations and risks is conducted periodically,
Financing (FATF), the government issued Presidential Decree allowing management to review opportunities for continuous
of the Republic of Indonesia (Keppres) Number 14 of 2024 improvement and the need for changes in the compliance
concerning Indonesia’s Membership in the Financial Action management system.
Task Force (FATF) on April 5, 2024. The issuance of this decree 4. Management Information System
considers that money laundering (TPPU) and terrorism financing This includes the development of the AML CFT & PFWMD
(TPPT) are transnational crimes. Therefore, efforts to prevent system and the reporting of AML CFT & PFWMD to
and combat them require international commitment, as outlined regulators.
in international standards in the field of TPPU and TPPT. 5. Human Resources and Training
Awareness of AML CFT & PFWMD is continuously enhanced
Additionally, the purpose of this decree is to provide a legal to improve competencies through training programs. This
basis and certainty for all parties involved in emission reduction ensures that all human resources comply with regulatory
activities, as well as to enhance investment attractiveness and obligations, policies, and procedures and can report any
create economic value from the business processes of carbon issues related to AML CFT & PFWMD. Additionally, internal
capture, transportation, and storage. and external stakeholder communication is continuously
improved to ensure that every employee contributes to the
continuous improvement of the compliance management
system.
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Organizational Structure of AML CFT & PFWMD AML CFT & PFWMD Program 2024
The Bank has established policies for implementing the APU In accordance with Law No. 8 of 2010 on the Prevention and
PPT and PPPSPM programs, which have been approved by the Eradication of Money Laundering, Law No. 9 of 2013 on the
Board of Directors and Board of Commissioners, with active Prevention and Eradication of Terrorism Financing, POJK No.
supervision from both entities. The implementation of AML CFT 08 of 2023, and PPATK regulations, the AML CFT & PFWMD
and PFWMD at PT Bank Syariah Indonesia Tbk is managed by program has been implemented through:
the Compliance & AML CFT Group (CAC). 1. Development, adjustment, updating, and ensuring the
adequacy of AML CFT and PFWMD across all internal
The Compliance & AML CFT Group (CAC) serves as the APU PPT regulations of Bank Sharia Indonesia in accordance with
and PPPSPM unit at the Head Office, reporting to the Director applicable provisions.
responsible for compliance functions. The effectiveness of 2. The implementation of sampling tests and the socialization
APU PPT and PPPSPM implementation at outlets/branches is of AML CFT & PFWMD conducted by AMLO at outlets/
measured by AMLOs stationed in each region, who coordinate branches based on a Risk-Based Approach;
intensively with the Compliance & AML CFT Group (CAC) at the 3. Improvement of quality and monitoring of reporting
Head Office. obligations related to AML CFT and PFWMD, including:
Suspicious Financial Transaction Reports (LTKM), Cash
The organizational structure of AML CFT & PFWMD is illustrated Financial Transaction Reports (LTKT), Fund Transfer Financial
as follows: Transaction Reports to and from Abroad (LTKL), Integrated
Service User Information System (SIPESAT), and other AML
CFT and PFWMD reporting obligations in accordance with
Compliance & AML-CFT regulations and within the Service Level Agreement (SLA) set
by the Regulator.
Secretary
Deputy 4. Enhancement of systems and applications supporting the
implementation of the AML CFT and PFWMD program,
Regional APU-PPT APU-PPT APU-PPT including:
Sharia & Strategic Analysis & Policy &
AML Alliance Monitoring Advisory
a. Development of the Simple BSI application to support
AML CFT and PFWMD sample testing activities
Financial conducted by AMLO;
Liaison & Strategy & AML
Crime
Assurance Governance
Analytics Advisory b. Enhancement of the New AML Application to keep
up with technological advancements in AML CFT and
Regional Sharia Managed PFWMD implementation, consisting of two phases,
& AML Performance & AML
Representative Confomance Advisory Phase 1: Screening and Risk Rating, Phase 2: Transaction
Monitoring and Reporting;
5. Increasing awareness and competency in the implementation
Reporting
Staff of the AML CFT and PFWMD program for all Bank Sharia
Indonesia employees through certification, refreshment
programs, socialization, and training, including:
Reporting a. Refreshment on AML CFT & PFWMD Implementation
across Regions I – X..
Data b. AML CFT & PFWMD Webinar Series 1 – 4.
Request c. Training For Trainer (TFT): Banking Operations & Service
School Batch I – V.
Data d. Learning Hub AML CFT & PFWMD RO VII Semarang.
Request
e. Development of AML CFT & PFWMD awareness materials
Staff in the form of videos, comics, or infographics, distributed to
all regions through AMLO on a monthly basis.
6. Improvement of customer data quality through data
correction and/or updating programs, ensuring complete,
accurate, up-to-date, and comprehensive customer
information.
7. BSI has obtained ISO 37301:2021 Compliance Management
System certification for AML CFT & PFWMD in 2022 and
has successfully completed its second-year Surveillance
Audit in November 2024, maintaining the ISO 37301:2021
certification status.
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
8. Active participation in regulatory programs and activities, Governmental Organizations (NGOs), and the local
including: community, initiated a tree-planting program. A total
a. Presidential Lecture commemorating 22 years of of 10,671 productive trees were planted in Semoyo
Indonesia’s AML CFT movement at the State Palace on Village and surrounding areas, aimed at reducing carbon
April 17, 2024. emissions.
b. PPATK’s AML CFT & PFWMD Education Program at d. BSI, along with PPATK, Professors, Regulators, Reporting
several schools in Klungkung Regency. The PPATK Parties, Consultants, and other stakeholders, gathered in
team, alongside partners including BSI and Pegadaian, Jakarta on August 20, 2024, to initiate discussions on
participated in the "PPATK Teaching" event at SMKN 1 Finansial Integrity Rating (FIR) 2024. This event marked
Klungkung and SMAN 2 Semarapura on February 20, a significant step in strengthening Indonesia’s financial
2024. system integrity, attended by key figures responsible
c. Groundbreaking of Desa BSI Semoyo in Semoyo Village, for the implementation and supervision of anti-money
Patuk District, Gunungkidul Regency, Yogyakarta Special laundering and counter-terrorism financing policies.
Region (DIY). BSI, in collaboration with the Financial
Transaction Reports and Analysis Center (PPATK), Non-
Lawsuit
Table of Legal Cases
Amount
No. Important Things
Civil Criminal Industrial Relations
1. Completed (has permanent legal force) 289 19 -
2. In the process of being resolved 161 4 -
Total 450 23 -
Important Issues Facing Companies
Table of Important Issues Facing the Company
Case Summary / Lawsuit Impact on the Management
No Settlement Status Sanction
and Parties Company Efforts
1 Case Number: 1. The Central Jakarta District Court There is a risk of The Central Obliged to pay
404/Pdt.G/2013/PN.Jkt.Pst ruled that it could not accept the compensation, Jakarta District compensation.
case, stating that the decision had however, it is not Court has
Parties Involved: already been submitted for execution material to BSI's summoned BSI
Plaintiff: PT Atriumasta Sakti at the Central Jakarta District Court. business operations. for an aanmaning
Therefore, the parties were advised to (warning) to
Defendant: wait for the execution process.
BSI (formerly BSM) comply with
the ruling. BSI
2. The Jakarta High Court upheld the
Case Summary: attended the
decision of the Central Jakarta District
The lawsuit was filed by Court. aanmaning
hearing, but the
PT Atriumasta Sakti, a financing
Plaintiff was
customer, against BSI for failing
absent. As of
to comply with the decision
now, BSI has
of Basyarnas (National Sharia not received
Arbitration Board). The decision any further
required BSI to return funds court summons
amounting to IDR 878,791,366 or aanmaning
to the plaintiff. notifications.
Claim value:
Material damages:
IDR 9.441.701.946,-
Immaterial damages
IDR 300.000.000.000,-
PT Bank Syariah Indonesia Tbk
458 2024 Annual Report
Page 461
Case Summary / Lawsuit Impact on the Management
No Settlement Status Sanction
and Parties Company Efforts
2 Case number: 1) The Bandung District Court ruled There is a potential In response to None
519/Pdt.g/2023/PN.Bdg that it does not have jurisdiction to risk of compensation; the Plaintiff’s
adjudicate the case. In response, the however, it is not cassation appeal,
Parties Involved: Plaintiff filed an appeal. material to BSI's BSI has submitted
Plaintiff: Sukmawati business operations. a Counter
Defendant I: Anton Mashary 2) The Bandung High Court upheld BSI holds a strong Cassation
Defendant II: PT BSI the decision of the Bandung District position, having won Memorandum.
Co-Defendant I: KPKNL Court. The Plaintiff then filed a the case at both the The case is
cassation appeal.
Co-Defendant II: Gina Riswara District Court and currently under
Koswara,SH High Court levels. review by the
Supreme Court of
Case Summary: Indonesia.
The lawsuit is an objection to
the execution auction initiated
by BSI. The Plaintiff claims to
have an agreement with the
Director of PT Lucky Sakti
(Anton Mashary/Defendant I)
regarding the Plaintiff’s asset,
which was used as collateral
at BSI.
Claim value:
Material damages
IDR 350.000.000.000,-
Immaterial damages
IDR 500.000.000.000,-
3 Case number: The case is still under examination at Terdapat potensi risiko Attending and None
655/Pdt.G/2024/PN.Tgr the Tangerang District Court. ganti rugi namun monitoring the
tidak bersifat material trial proceedings.
Parties Involved: terhadap usaha BSI.
Plaintiff I:Enung Zauhar Insiah
Plaintiff II: Dessy Nur Fitriani
Plaintiff III: Andri Taufik Ismail
Plaintiff IV: Annisa Nurul
Hasanah
Plaintiff V: Syifa Noorlia
Fatimah/
Plaintiff VI: Ghyna Ade Noor
Maya/
Defendant I: BSI KCP Tangerang
Jatiuwung d/h BSM
Defendant II:Koperasi Sumber
Insan Mandiri (KOPSIM)
Defendant III: Notary Siti
Rohmah Caryana, SH
Defendant IV: Notary Lilek
Zaenah, SH
Case Summary:
The Plaintiffs object to the
auction conducted by BSI
on the collateral owned by
Koperasi Sumber Insan Mandiri
(KOPSIM). The Plaintiffs claim
that they never engaged
in a land sale transaction
involving SHGB No. 222 to
Koperasi Sumber Insan Mandiri
(KOPSIM)/Defendant II.
Claim value:
Material damages
IDR 20.700.000.000,-
Immaterial damages
IDR 10.000.000.000,-
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Case Summary / Lawsuit Impact on the Management
No Settlement Status Sanction
and Parties Company Efforts
4 Case number: The case is still under examination at There is a potential Attending and None
601/Pdt.G/2024/PN.Jkt.Utr the North Jakarta District Court. risk of compensation; monitoring the
however, it is not trial proceedings.
Parties involved: material to BSI's
Plaintiff: Ronald Suwandri business.
Defendant: BSI
Co- Defendant I: PT Jaya
Makmur Hasta
Co- Defendant II: Paul Setiawan
Co- Defendant III: North Jakarta
Land Office
Case Summary:
The lawsuit concerns objections
to the auction of the Plaintiff's
assets for the settlement of a
customer's obligations under
the name PT Jaya Makmur
Hasta.
Claim value:
Material damages
IDR 10.000.000.000,-
ImMaterial damages
IDR 30.000.000.000,-
Legal Cases Faced by The Board of Commissioners and Directors in Office
Throughout 2024, there were no legal cases faced by the current Board of Commissioners and Directors.
Legal Cases Faced by Subsidiaries
As of December 31, 2024, BSI does not have any subsidiaries; therefore, there is no information regarding legal cases involving
subsidiaries.
Administrative Sanctions Imposed on The Company, Members of The Board of Commissioners,
and Directors by The Capital Market Authority and Other Authorities
Reporting Errors
1 Type of Violation Reporting Error in Position on HR Report (SDM SMT)
Authority OJK
Date of Imposition February 01, 2024
Nominal IDR 600,000.00
Relevant Work HCS
Unity
Remarks 1. During the monthly reporting for the June 2023 period (submitted in July), the recovery process of the i-port HC system
had not been completed, resulting in manual reporting and some unupdated data.
2. Currently, data processing and reporting validation are conducted using the i-port HC application, which is integrated
with SIP, ensuring more updated and accurate data sources.
vide OJK Letter Number 8/PB.223/2024 dated February 1, 2024
PT Bank Syariah Indonesia Tbk
460 2024 Annual Report
Page 463
Reporting Errors
2 Type of Violation SLIK Data Reporting Errors
Authority OJK
Date of Imposition February 01, 2024
Nominal IDR 5,500,000.00
Relevant Work FOG
Unity
Remarks 1. The due date has been updated, and the account will be closed due to the Hasanah Card account having no transactions
or being inactive.
2. For the collectibility correction process conducted at the beginning of each month, a cross-check between reporting
officers and the risk unit is necessary.
3. Periodic cleansing will be carried out for incorrectly entered collateral type codes that do not match ownership evidence,
and an enhancement will be implemented for the collateral type field with ownership proof in the core system.
4. The duplication of taxpayer identification numbers (NPWP) for business entities due to the merger process has been
reported to the supervisor. The consolidation of two CIFs into one CIF in the OJK Web application is currently in progress.
vide OJK Letter Number SR-8/PB.223/2024 dated February 1, 2024
Reporting Delay
1 Type of Violation Delay in the Report on Product Implementation Realization
Authority OJK
Date of Imposition March 13, 2024
Nominal IDR50,000,000.00
Relevant Work TBG
Unity
Remarks 1. Since March and April, BSI has been preparing the realization report in parallel. On May 8, 2023, a ransomware incident
occurred, impacting BSI's systems, including the digital value chain, resulting in the absence of transaction realization
data for that period.
2. After the incident, the Bank carried out a recovery process. However, customer data on the DVC system could not be
recovered (lost). As per the Bank IT’s directive, a retesting process was conducted on November 9 and 14, 2023, before
the system went live.
3. BSI submitted the realization report through letter Number 03/4717-3/DIR-TBG, which was received by OJK on
November 23, 2023.
4. Conducted data and Digital Value Chain system backups to mitigate the risk of system failure.
vide OJK Letter Number S-95/PB.22/2024 dated March 13, 2024
2 Type of Violation Sanction on Integrated General Bank Report (LBUT)
Authority Bank Indonesia
Date of Imposition April 26, 2024
Nominal IDR300,000.00
Relevant Work TGM
Unity
Remarks Correction beyond the deadline for submitting the Daily Information Group (KI) of the LBUT data period on November 3,
2023, with the information name "foreign debt and other bank liabilities in short-term foreign currency – Daily Risk and
Capital," with a total of three (3) corrected rows.
vide Bank Indonesia Letter Number 26/103/DPKL-GPLB-PLBP/Srt/B dated April 26, 2024.
3 Type of Violation Delay in Securities Transaction Reporting.
Authority OJK
Date of Imposition May 27, 2024
Nominal IDR24,000,000.00
Relevant Work TGM
Unity
Remarks Delay in securities transaction reporting due to changes in the reporting system on the Indonesia Stock Exchange (BEI)
from the old CTP-PLTE version to the new CTP-PLTE version, with a commitment that every test conducted by BEI will be
attended by the designated PIC.
vide OJK Letter Number S-475/PM.121/2024 dated May 27, 2024.
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Other Sanctions
1 Type of Violation Corrective Actions for the IT Incident on May 8, 2024
Failure to comply with the principles of Personal Data Protection (PDP) processing
Authority Ministry of Communication and Informatics
Date of Imposition February 15, 2024
Nominal Administrative Sanction: Written Warning
Relevant Work 1. CISO 2. IOG
Unity
Remarks 1. On May 8, 2023, a cyber incident occurred at PT Bank Syariah Indonesia Tbk, where a system disruption was caused by
ransomware.
2. The Ministry of Communication and Informatics (Kominfo) stated that there was a failure in complying with the principles
of personal data protection processing, resulting in unauthorized disclosure of personal data.
3. Based on point 2 above, BSI was subjected to an administrative sanction in the form of a written warning letter.
4. Moving forward, BSI is required to take corrective measures to prevent similar incidents in the future, including:
a. Implementing Data Loss Prevention (DLP) tools to minimize personal data security failures;
b. Reviewing and improving personal data protection practices and processes in accordance with Law No. 27 of
2022 on Personal Data Protection (PDP), including the recommendations outlined in the letter from the Minister
of Communication and Informatics of the Republic of Indonesia No. B-139/M.KOMINFO/AI.05.01/02/2024 dated
February 15, 2024.
vide Letter from the Minister of Communication and Informatics of the Republic of Indonesia Number
B-139/M.KOMINFO/AI.05.01/02/2024 dated February 15, 2024.
In addition, there are no administrative sanctions imposed on the Board of Commissioners and Directors by the regulator.
Access to Company Information and Data Investor Relation
BSI consistently provides accurate and up-to-date information BSI has established an Investor Relation Group tasked with
regarding developments within the Bank to stakeholders. The managing relationships, both with regulators and shareholders
information presented is the result of internal compilation and (Shareholders) as well as stakeholders (Stakeholders) in the Bank
processing, which is then transformed into a report within a while providing accurate information regarding the Company.
specific timeframe in accordance with applicable information The information provided relates to strategy, operational
disclosure regulations. This is carried out as a manifestation of performance, and financial performance, which are presented
the principle of transparency and compliance with prevailing regularly and made available on the Bank's website. Both of
laws and regulations, such as capital market regulations on these aspects are expected to serve as references, providing a
information disclosure. comprehensive overview of the Company's performance that
is beneficial for existing shareholders, potential investors in the
The transparency of the information conveyed by the Bank Bank's shares, as well as other stakeholders.
includes position, condition, performance, and financial
prospects available in annual reports, periodic financial reports, The Company has provided communication channels for
interim reports, press releases, and other public disclosures. investors and capital market entities to connect with Investor
Stakeholders can utilize all these information materials to analyze Relations with the following details.
the Bank's performance. All information is updated regularly
and subsequently communicated to Shareholders and capital Investor Relation Group
market authorities through various communication channels. Gd. The Tower Jl. Gatot Subroto No. 27
The regular dissemination of information is part of efforts to Kel. Karet Kuningan
establish effective and equitable communication between the Kec. Setiabudi, Jakarta Selatan
Bank and all stakeholders. Jakarta 12930 Indonesia
Website Hubungan Investor: ir.bankbsi.co.id
E-mail: investor-relations@bankbsi.co.id
PT Bank Syariah Indonesia Tbk
462 2024 Annual Report
Page 465
Profile of Head of Investor Relations
Rizky Budinanda
Investor Relation Group Head
Cirebon, December 29, 1977 (47 Years)
Educational Background
Indonesian Citizen
• Bachelor of Banking and International Finance, Flinders University of South
Australia (2000)
• Master of Applied Finance, Monash University Australia (2001)
47 Years Old
Certification
Domiciled in DKI Jakarta, Risk Management Certification Body Level 4
Indonesia
Work Experience
Legal Basis of Appointment
• Group Head Investor Relation – PT Bank Syariah Indonesia Tbk (2022-sekarang)
• Senior Vice President Financial Institution Group & Public Sector – HSBC (2013-
Decree No. 02/01067-SKPT/
HC-BSI 2022)
• Head of Execution, Corporate & Invesment Banking – PT Bank DBS Indonesia
(2009-2012)
• Assistant Vice President, Execution, Corporate Banking – PT Bank DBS Indonesia
(2007-2009)
• Investment Banking, PT Mandiri Sekuritas (2003-2007)
Duties and Responsibilities of Investor Relation 3. Proactively communicating the company's strategy and
performance to shape the long-term valuation of the
The duties and responsibilities of Investor Relation within the Company's shares through various communication activities,
Bank's organization include: such as Quarterly Earnings Calls/Analyst Meetings, one-on-
1. Maintaining relationships with regulators, shareholders, and one meetings, Annual Public Expose, Investor Conferences,
capital market entities, including fund managers, buy-side & Roadshows & Non-Deal Roadshows, as well as other
sell-side analysts, stock brokers, insurance companies, rating communication activities, both locally and internationally.
agencies, and other stakeholders, in order to maintain trust 4. Fulfilling the obligation of providing accurate and valid
while enhancing the company's value in the capital market. information to investors and other relevant parties to foster
2. Developing communication and information strategies that the perception of the Company as a reputable, credible, and
generate positive awareness among shareholders regarding attractive publicly listed company for investors.
the company's financial position and prospects, with the 5. Conducting market condition analyses along with stock
aim of fostering a strong financial relationship between the movement reports to Management to provide updates on
Company and its shareholders. the Company's current valuation.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
463
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CORPORATE
GOVERNANCE
6. Ensuring compliance with all capital market regulations, including but not limited to reporting and fulfilling data/information
requirements needed by investors, regulators, and other stakeholders.
7. Enhancing literacy and understanding of the capital market among all Company employees through sharing sessions by inviting
experts in the field.
Implementation of Investor Relation Duties
Several communication activities conducted by the Investor Relation Group for the Company's shareholders/stakeholders throughout
2024 include:
No Type of activity Amount Description Location
1 Quarterly Earnings Call 4 Presentation of the Company's quarterly financial performance report Jakarta
to institutional investors and analysts.
2 Investor Conference 13 Introduction to the Company and presentation of updates on its Jakarta, Singapore, Malaysia,
performance and strategy conducted through offline or online Hong Kong, Australia, UAE
conferences for existing investors and potential investors residing
in Indonesia or abroad.
3 Non-Deal Roadshow 11 Communication activities with existing investors and potential Jakarta, Thailand, Singapore,
investors carried out through roadshows both within and outside Malaysia, French, Germany,
Indonesia. United Kingdom, Edinburgh,
United States
4 Institutional Investor 756 Presentation of updates on the Company's performance and Jakarta
Meeting strategy conducted through One-on-One meetings or group
meetings, either offline or online, with existing investors and
potential investors.
5 Collaboration Event 11 Collaboration with securities companies to introduce the Jakarta
dengan Perusahaan Company by providing financial performance updates, primarily
Sekuritas targeted at retail investors.
6 Annual Rating Review 2 Meetings with Credit Rating Agencies to update the company's Jakarta
rating.
Press Releases
Date Press Release Theme
January 2, 2024 BSI Maslahat Collaborates with Rumah Singgah Pasien Sedekah Rombongan in Surabaya
January 3, 2024 Expanding Islamic Banking Inclusion and Literacy, BSI Partners with the Indonesian Army (TNI AD)
January 3, 2024 BSI Stocks Are Promising, Ranked Among the Top 5 Banks with the Highest Growth
January 6, 2024 Throughout January 2024, BSI Branches Across Indonesia Provide Weekend Banking Services
January 7, 2024 BSI Mosque as a Center of Serenity at Tourist Destinations
January 8, 2024 Becoming a BHC Tourist Destination, BSI Bakauheni Mosque Welcomes 6,500 Worshippers per Month During Holiday
Season
January 8, 2024 BSI Maslahat Delivers Third Phase of Humanitarian Aid for Palestine
January 9, 2024 RDN Online: BSI & Mandiri Sekuritas Collaboration Expands Access to the Islamic Capital Market
January 11, 2024 BSI Supports Micro Business Development, Ready to Distribute IDR 16 Trillion in Sharia KUR Loans in 2024
January 11, 2024 BSI Facilitates Mustahik in Owning Homes
January 14, 2024 Mitra Tani Modern: A Success Story of BSI Surabaya UMKM Center Helping SMEs to Level Up
January 15, 2024 BSI Continues to Optimize ZISWAF Services and Donations via BSI Mobile
January 15, 2024 Realizing Sustainable Services, BSI Opens Jakarta Telkom Sub-Branch Office (KCP)
January 15, 2024 BSI Promotes Digital Payment Adoption at Pasar Gede
January 16, 2024 Launching the First Sharia Online RDN, BSI Accelerates Islamic Capital Market Business
January 17, 2024 Launching Sharia RDN, BSI Boosts Islamic Capital Market Development
January 18, 2024 BRIS Stock Becomes More Attractive, Surpassing 2,000
January 19, 2024 BSI Boosts Cashless Payments Through BSI Hasanah Card
PT Bank Syariah Indonesia Tbk
464 2024 Annual Report
Page 467
Date Press Release Theme
January 23, 2024 BSI Maslahat Distributes Winter Aid, Warm Meals, and Ready-to-Eat Food for the Palestinian People
January 24, 2024 Encouraging Young People to Own Homes, BSI Offers Loan Terms of Up to 30 Years
January 26, 2024 BSI Maslahat and BSI Provide Assistance for Rumah Singgah Sedekah Rombongan Program in Semarang Branch
January 30, 2024 Stock Movement and Wealth Management Business Show Positive Growth, BSI Wins Two International Finance Awards
January 31, 2024 Market Cap Reaches IDR 100 Trillion, BSI Rises in Global Islamic Banking Rankings
February 1, 2024 Profits Grow by 33%, BSI Achieves Impressive Performance
February 1, 2024 Three Years of BSI, Growing Stronger in the Islamic Finance Industry
February 2, 2024 BSI Launches a Digital Platform for Institutional Customers
February 2, 2024 Three Years of BSI in Islamic Finance, Introducing Beyond Sharia Banking
February 3, 2024 459 BSI Branches Across Indonesia Offer Weekend Banking Throughout February 2024
February 5, 2024 BSI Encourages Young People to Invest in Gold
February 6, 2024 Three Years Since Its Establishment, BSI Continues to Strengthen Services for Customers
February 7, 2024 BSI Continues to Push Digital Banking Towards Beyond Sharia Banking
February 8, 2024 BSI's Consistency in Strengthening Global Business and Custody Services Recognized Internationally
February 13, 2024 Strengthening the Halal Ecosystem, BSI Simplifies Halal Certification Payments for SMEs
February 13, 2024 Increasing Investor Interest, BRIS Trading Volume Rises Significantly
February 16, 2024 BSI Prepares Excellent Hajj Payment Services for 2024
February 21, 2024 BSI Boosts SME Business, Facilitates Sharia Financing Access for MSMEs
February 22, 2024 BRIS Could Reach IDR 2,700, Driven by Strong Fundamental Performance
February 22, 2024 BSI UMKM Center Surabaya, the Benchmark Business Incubator for East Java MSMEs
February 23, 2024 BSI & IPB Alumni Offer Waqf Deposits as a Solution for Underprivileged Students
February 27, 2024 With a Large and Expanding Islamic Banking Market, BSI Aims to Increase Customers by 2-3 Million Per Year
February 28, 2024 BSI Regional Medan Supports Financing Through MSMEs
March 1, 2024 BSI Regional Surabaya Targets IDR 1.94 Trillion in Sharia KUR Distribution for 2024
March 1, 2024 Advancing Sports and Tourism, BSI Supports F1 Powerboat in Balige
March 1, 2024 BSI Strengthens the Pesantren Economic Ecosystem Through Smart Agent Program
March 5, 2024 Collaborating with BPJS Kesehatan, BSI Encourages Maximum Service from Healthcare Facilities
March 6, 2024 BSI Promotes ZISWAF as a Sustainable Islamic Economic Instrument
March 8, 2024 BSI Introduces “Sukuk Gold Ownership Program” for Sukuk Investment & Gold Ownership
March 8, 2024 Enhancing MSME Potential, BSI Provides 1,000 Halal Certificates Through the Selasar Program
March 9, 2024 Empowering Mustahik to Become Muzakki, BSI and BSI Maslahat Launch BSI Village Livestock Cluster Program in Mojokerto
March 10, 2024 Hosting Gema Ramadan, BSI Promotes Digital Transactions for Mosques
March 13, 2024 Strengthening the Community Economy, BSI Distributes Over IDR 222 Billion in Zakat
March 13, 2024 BRIS Continues to Attract Foreign Investors
March 15, 2024 BSI Enters the Top 10 Global Islamic Banks
March 18, 2024 Achieving Positive Results in Early 2024, BSI Celebrates Ramadan 1445 H
March 18, 2024 Spreading Blessings in Ramadan, BSI Provides Aid for 3,333 Orphans
March 18, 2024 BSI (BRIS) Prepares IDR 45 Trillion in Cash for Eid
March 18, 2024 BSI Signals Potential Dividend Distribution for First Half of 2024
March 19, 2024 Sharing Blessings, Vice President Attends and Provides Aid for 3,333 Orphans
March 22, 2024 Partnering with Pertamina Lubricants, BSI Eases Capital Access for Business Partners
March 23, 2024 BSI Expands Weekend Banking Services Across Indonesia Throughout Ramadan
PT Bank Syariah Indonesia Tbk
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CORPORATE
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Date Press Release Theme
March 26, 2024 Promoting Sustainable Banking, BSI Supports Palm Oil Financing for Plasma Farmers
March 27, 2024 BSI and IKN Authority Sign MOU to Enhance Islamic Financial Literacy and Inclusion
April 01, 2024 Asbisindo Supports OJK in Ending Banking Credit Restructuring Due to the Pandemic
April 01, 2024 For Eid Holidays, BSI Prepares IDR 45 Trillion in Cash to Meet Public Demand for Banknotes
April 02, 2024 With Double-Digit Growth, BRIS Enters Top Gainers of LQ45 Index
April 02, 2024 SOE’s Ramadan Safari in Aceh, BSI Holds Affordable Market with 1,000 Basic Needs Packages
April 04, 2024 Strengthening Islamic Financial Literacy and Inclusion in Villages, BSI Introduces the Islamic Financial Ecosystem
April 04, 2024 BSI Sets Up Eid Travel Posts for Rest Stops & Zakat Consultation Services
April 05, 2024 BSI Facilitates Free Homecoming for 644 Travelers
April 06, 2024 BSI Provides Easy Zakat Payment Services via BSI Mobile
April 06, 2024 570 BSI Branches Remain Open During Eid 2024 Holidays
April 17, 2024 Abu Dhabi Islamic Bank Reportedly Plans to Acquire BSI Shares
April 18, 2024 BSI Simplifies Homeownership with Griya One Day Approval
April 18, 2024 Latest Update: ADIB’s Potential Acquisition of BSI Shares
April 20, 2024 Gold Prices Continue to Rise, BSI’s Gold Financing Business Target Grows 30% in 2024
April 23, 2024 BSI Promotes Green Vehicle Financing to Reduce Carbon Emissions
April 28, 2024 BSI and Ministry of Religious Affairs Hold Hajj Fitness Exercise for Physical & Spiritual Readiness
April 30, 2024 BSI Achieves Impressive Profit of IDR 1.71 Trillion as of March 2024
May 2, 2024 Accelerating Sustainable Finance in Islamic Banking
May 3, 2024 BSI Appoints Wisnu Sunandar as New Corporate Secretary
May 7, 2024 Through Sustainable Finance, Islamic Banks Have Great Potential to Align ESG and SDG
May 13, 2024 BSI Sends Off 83% of Indonesia’s Hajj Pilgrims in 2024
May 13, 2024 Hundreds Protest at the Ministry of SOEs, Urging BSI to be Free from Corruption
May 14, 2024 BRIS's Strong Fundamentals: Analysts Recommend Buying with a Target Price of IDR 3,400
May 14, 2024 Islamic Banks Encouraged to Maintain Resilience and Sustainable Growth
May 14, 2024 BSI Partners with PT Badak NGL to Enhance Islamic Banking Literacy and Inclusion
May 14, 2024 BSI to Host Indonesia’s First and Largest International Islamic Banking Expo
May 15, 2024 Strengthening Sustainable Finance, BSI Issues Sustainability Sukuk
May 17, 2024 BSI Annual General Meeting of Shareholders (RUPST)
May 20, 2024 BSI Scholarship 2024 is Now Open, Apply Now!
May 21, 2024 BSI’s Shareholding Portion Set to Increase
May 22, 2024 Double-Digit Financing Growth, BSI’s Performance Becomes Even Stronger
May 24, 2024 Boosting MSME Growth, BSI Joins Jelajah Kuliner Nusantara Bandung
May 29, 2024 BSI CEO Delivers Public Lecture on Islamic Banking Literacy at Syiah Kuala University, Aceh
May 30, 2024 Vice President Inaugurates BSI Aceh Green Building and Outlines Strategies for Islamic Finance Growth
May 31, 2024 Through Jelajah Kuliner Nusantara in Medan, BSI Continues to Elevate MSMEs
June 3, 2024 BSI Prepares 200 Wheelchairs in Saudi Arabia to Serve Elderly Hajj Pilgrims
June 4, 2024 Beware of Fraud Ahead of Eid al-Adha, BSI Urges Customers to Verify Information via Official Channels
June 4, 2024 Ministry of SOE Strengthens Aceh’s MSME Ecosystem, Successfully Hosts Karya Nyata Festival BUMN Vol.7
June 5, 2024 BSI Remains Committed to Serving & Developing the Community Economy Through Stakeholder Collaboration
June 5, 2024 High Market Enthusiasm: BSI’s ESG Sukuk Worth IDR 9 Trillion Oversubscribed Three Times
PT Bank Syariah Indonesia Tbk
466 2024 Annual Report
Page 469
Date Press Release Theme
June 6, 2024 BSI to Distribute IDR 855.56 Billion in Cash Dividends on June 20, 2024
June 6, 2024 Over 5,000 Students Receive Scholarships from BSI
June 6, 2024 BSI Mobile Qurban Purchases Increase by 35%
June 7, 2024 BSI Gold Financing Business Soars by 30% in Print Media
June 7, 2024 Riyal Transactions at BSI Surge 57.18% During Hajj Season 2024
June 8, 2024 Ahead of Eid al-Adha, 604 BSI Branches Across Indonesia Offer Weekend Banking Throughout June 2024
June 9, 2024 Maliq & D’Essentials, RAN, and Hanan Attaki to Light Up BSI International Expo 2024
June 10, 2024 BSI Partners with Qasir.id to Digitalize 24,000 MSMEs
June 10, 2024 BSI Reaffirms Commitment to Boost MSME Financing
June 12, 2024 BSI Announces ESG Sukuk Returns of 6.65%-6.8% Per Year
June 13, 2024 Hery Gunardi Named CEO of the Year, BSI Crowned Best Islamic Bank
June 14, 2024 Fulfilling Commitment to Strengthen Indonesia’s Halal Ecosystem, BSI Hosts International Expo 2024
June 16, 2024 Enhancing Islamic Wealth Management Services, BSI Launches Priority Outlets in Surabaya & Pondok Indah
June 17, 2024 Welcoming Eid al-Adha 1445H, BSI Distributes 9,390 Sacrificial Animals Across Indonesia
June 20, 2024 BSI International Expo 2024 Highlights
June 20, 2024 BSI Welcomes Vice Grand Sheikh of Al-Azhar, Discusses Halal Certification
June 20, 2024 BSI and Al-Azhar Egypt Align Vision for a Sustainable Islamic Ecosystem at BSI Expo 2024
June 21, 2024 Supporting Human Resource Development in Indonesia, BSI Scholarship 2024 Targets 2,300 Students
June 21, 2024 Strengthening the Halal Ecosystem, BSI Collaborates with Strategic Partners
June 22, 2024 Partnering with 17 Developers, BSI Offers Attractive Promotions with a 2.22% Equivalent Margin
June 23, 2024 Closing Ceremony of BSI International Expo 2024
June 23, 2024 BSI & MES Launch Waqf Deposits for Informal Worker Social Security
June 24, 2024 BSI’s Commitment to Hajj Services, Welcoming Back 2024 Hajj Pilgrims
June 26, 2024 Consistently Promoting Green Initiatives, BSI Reduces 940 Kg of Carbon Footprint During BSI International Expo 2024
June 27, 2024 Book Discussion “Mega Merger in the Pandemic Era”: Historical Records & Reference for Islamic Banking Development in
Indonesia
June 28, 2024 BSI to Inaugurate MSME Center in Makassar, Strengthening MSME Empowerment in Eastern Indonesia
June 29, 2024 BSI Ready to Be Mothers’ Partner Through Family-Oriented Islamic Products
July 1, 2024 First Profit-Sharing of BSI ESG Sukuk to Be Paid in September 2024
July 3, 2024 BSI Attracts Interns from International Universities
July 3, 2024 Egyptian Buyer Ranked First in Business Matching at BSI International Expo 2024
July 4, 2024 Building a Halal Ecosystem and ESG Initiatives, BSI Becomes a Benchmark for Malaysian Banking
July 4, 2024 BSI & ITB Launch Waqf Deposit for Mosques in Cirebon
July 6, 2024 BSI Opens Weekend Banking Services at 540 Branches Throughout July 2024
July 8, 2024 BRIS Market Capitalization Shines, Joins PEFINDO i-Grade Index
July 11, 2024 BSI Aims for Top 3 Global Islamic Banks: The Journey and Challenges Behind the Mega Merger
July 11, 2024 Performance Rises by 15.3%, BSI Priority Receives International Award
July 15, 2024 BSI Urges Customers to Stay Alert Against Fraud Schemes
July 17, 2024 BSI Has Entered the Top 5 Largest SOEs by Market Capitalization
July 19, 2024 Digital Banking Transactions Up 45%, BSI Appreciates Customers Through BSI Mobile Hujan Rezeki
July 20, 2024 Sharia Stock Transactions Can Use BSI Accounts
July 22, 2024 Millennials' Interest in Gold Investment Increases
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Date Press Release Theme
July 22, 2024 BSI Named Rising Star at the Contact Center World Asia Pacific 2024
July 22, 2024 Asbisindo Encourages Strengthening the Hajj & Umrah Ecosystem as an Economic and Foreign Exchange Potential
July 24, 2024 BSI Holds CEO Teaching in Makassar & Provides IDR 5.5 Billion in Scholarships
July 24, 2024 Inaugurating UMKM Center Makassar, BSI Strengthens MSME Empowerment in Eastern Indonesia
July 27, 2024 BSI Takes 140 Orphans Shopping, Teaches Sharia Transaction Literacy
July 30, 2024 Cash Waqf Movement: BSI, Ministry of Religious Affairs, & BWI Collaboration to Improve Community Welfare
July 30, 2024 BSI Boss: Pak Erick Has Strong Leadership and is Quick in Decision-Making
July 31, 2024 BSI & Ministry of Religious Affairs Distribute IDR 9.17 Billion for 2024 Phase I Mosque Assistance Program
July 31, 2024 BSI President Director: AKHLAK Culture is the Foundation for Building BSI Human Resources in Print Media
August 1, 2024 Strengthening the Sharia Capital Market, BSI Prepares the First Sharia Short-Term Working Capital for Securities
August 2, 2024 Banking Needs to Be More Agile in Facing Future Economic Challenges & Opportunities
August 2, 2024 Throughout August 2024, BSI Opens Weekend Banking Services at 568 Branch Offices
August 4, 2024 Consistently Supporting Sustainable Business with a Portfolio of IDR 59.2 Trillion, BSI Wins Two Awards
August 5, 2024 BSI Mobile as the Spearhead to Increase Digital Penetration & Integrated Financial Services
August 6, 2024 Through ODP, BSI Prepares Future Leaders for Sharia Banking
August 7, 2024 BSI Supports Government in Eradicating Online Gambling, Sharia Compliance as the Foundation
August 8, 2024 103 Thousand BSI Agents Reach Transaction Volume of IDR 31 Trillion
August 9, 2024 Sport Climbing Wins Gold at Paris 2024 Olympics, BSI to Appreciate ‘Indonesia’s Spiderman’
August 12, 2024 Consistently Implementing ESG, BSI Wins KGIA 2024 Award
August 12, 2024 BSI Payroll Grows 8.72%, Synergy as the Main Strategy
August 14, 2024 Achieving Impressive Performance Throughout 2023, BSI Wins Prominent Award 2024
August 14, 2024 BSI Encourages Small Businesses to Level Up Through UMKM Festival on Independence Day
August 16, 2024 BSI Provides Waqf Deposit Scholarships
August 18, 2024 Islamic Book Fair 2024 Appreciates BSI, a Bank Supporting Literacy Movement
August 19, 2024 BSI ROCK Recruits Indonesia’s Best Talents at IPB Campus
August 20, 2024 BSI’s Remittance Business Increases by 10%, Transactions Reach IDR 50 Trillion
August 21, 2024 Commitment to Support MSMEs, BSI’s MSME Financing Portion Increases
August 21, 2024 BSI Griya Financing Grows Positively, Reaches IDR 54.34 Trillion
August 23, 2024 Consistently Strengthening Sharia Financial Literacy and Inclusion, BSI Receives Award from OJK
August 26, 2024 BSI UMKM Center, a Strategic Initiative to Empower and Elevate Entrepreneurs
August 28, 2024 Expanding Customer Base Abroad, BSI Prepares Migrant Services in Malaysia
August 29, 2024 BSI Expands Gold Pawn Services Through BSI Agents
August 31, 2024 Strengthening MSME Networks, BSI Partners with TDA Entrepreneur Community to Launch Co-Branding Card
September 1, 2024 Synergy Run, BSI & Pelindo Collaboration to Enhance Sharia Banking Literacy
September 1, 2024 BSI Supports MSME Presence in Sibakul Jogja Sport Fest 2024
September 2, 2024 Outstanding Financial Performance, BSI Achieves 20.28% Profit Growth
September 3, 2024 Winning Gold at Paris 2024 Olympics, BSI Grants IDR 1 Billion Reward for Veddriq Leonardo
September 4, 2024 Harpelnas 2024, BSI Provides More Responsive and Personalized Ultimate Service
September 5, 2024 Supporting PON XXI Aceh-Sumut, BSI Prepares IDR 2.8 Trillion in Cash
September 5, 2024 Visiting Undip, BSI Recruits Top Talents at Campus Through BSI Rock
September 6, 2024 BSI Prepares 910 ATMs/CRMs in Aceh During PON 2024
PT Bank Syariah Indonesia Tbk
468 2024 Annual Report
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Date Press Release Theme
September 6, 2024 Throughout September 2024, BSI Opens Weekend Banking Services at 504 Branch Offices
September 8, 2024 Come Join! On September 9 and 10, BSI Holds Public Viewing at Taman Sari
September 8, 2024 BSI Optimizes All Services, Supports Smooth Financial Transactions for PON XXI 2024
September 9, 2024 BSI’s Presence at PON Aceh-Sumut 2024, a Strong Commitment to Economic & Sports Development
September 10, 2024 Through PON XXI, BSI Commits to Advancing Aceh’s Sports
September 11, 2024 Officially Sponsoring Persiraja, BSI Hopes Laskar Rencong Can Be Promoted to League 1
September 12, 2024 Up 65.52% Since Early 2024, BRIS Shares Hit All-Time High
September 12, 2024 Consistently Enhancing Services, BSI Priority Customers Exceed 60 Thousand
September 12, 2024 BSI Contact Center Wins The Best Contact Center Indonesia Award 2024
September 13, 2024 Holding BSI ROCK, BSI Expands Career Opportunities for Indonesia’s Youth
September 13, 2024 Digital Banking Deemed Optimal, BSI Wins Best Digital Bank Award
September 17, 2024 BRIS Continues to Strengthen, Reaching an ATH Level of IDR 3,180
September 17, 2024 BSI Ready to Accelerate Global Hub & Islamic Ecosystem, Supporting Indonesia Islamic Financial Center (IIFC)
September 19, 2024 BSI Named The Most Efficient Bank & Best Performance Bank in Sharia Bank Category
September 19, 2024 CEO Teaching Series (2 Releases)
September 19, 2024 BSI Wins Best Practices in Regulation Compliance at Republika ESG Award 2024
September 20, 2024 BSI Promotes Halal Lifestyle and Islamic Economy at Kompas Travel Fair 2024
September 23, 2024 Expanding Services for Customers, BSI Partners with Prudential Syariah
September 24, 2024 BSI’s QRIS and ATM Transaction Volume in Aceh Doubles During PON XXI
September 25, 2024 BSI Expands Bank Guarantee Services in Collaboration with Jamkrida Jakarta
September 26, 2024 Dominated by BSI Griya, BSI’s Consumer Financing Grows 15.91%
September 27, 2024 BSI Ready to Be a Strategic Partner for 400 Umrah and Hajj Travel Agencies
September 27, 2024 Supporting MSMEs to Go Global, BSI Sends 5 MSME Partners to Saudi Arabia
September 29, 2024 BSI Supports Indonesian Sports Progress Through Mentoring for Outstanding Athletes
September 29, 2024 Solid & Sustainable Performance, BSI Assets Grow 48% in 3 Years
October 1, 2024 BSI Region X Makassar Shows Strong Performance, Pawn and Gold Installment Business Shines
October 2, 2024 BSI Partners with Hajj and Umrah Associations, Strengthening the Islamic Ecosystem
October 3, 2024 BSI Payroll Among the Top Three Banks Preferred by Civil Servants
October 4, 2024 BSI Prioritizes Strengthening Sharia Financial Literacy Through Islamic Wealth Insight Event
October 5, 2024 BSI Opens 470 Weekend Banking Outlets Throughout October
October 8, 2024 Maintaining Positive Performance, BSI Prepares 4 Strengthening Strategies
October 10, 2024 BSI's Welfare Concept: Learn & Earn as Much as Possible, Return as Widely as Possible
October 14, 2024 BSI Promotes Community Self-Sufficiency Through the Development and Optimization of KH Ahmad Dahlan Yogyakarta
Mosque
October 15, 2024 BSI Waqf Deposits & IPB Alumni Reach IDR 20 Billion, 165 Students Have Benefited
October 16, 2024 Gold Business Grows Double Digits, BSI Strengthens Gold Pawn Services via BSI Agents
October 16, 2024 Excellent Governance, BSI Strengthens Position as Leading Sharia Bank
October 17, 2024 Strengthening Hajj & Umrah Ecosystem, BSI Becomes Official Bank Partner for Saudia Travel Fair 2024
October 18, 2024 Enhancing Economic Independence in Bali, BSI Inaugurates MSME Center in Bedugul
October 21, 2024 BSI Communication Summit 2024
October 21, 2024 Supporting Government, BSI and REI Strengthen Synergy to Provide Decent Housing for Communities
October 22, 2024 Supporting Financing for E-Catalog Entrepreneurs, BSI Collaborates with AKEN
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Date Press Release Theme
October 25, 2024 BSI’s Impressive Performance is a Result of Consistent Transformation
October 26, 2024 BSI Nurtures Top Young Entrepreneurs in Aceh
October 28, 2024 BSI Prepares Remittance Services in 12 Countries
October 29, 2024 Healthy and Sustainable Business, Key to BSI’s 21.60% Profit Growth
October 31, 2024 BSI Strengthens the Halal Ecosystem, Optimizing Food and Beverage Industry Potential
October 31, 2024 Enhancing Sharia Financial Services, BSI and Askrindo Syariah Agree on IDR 1 Trillion Collaboration
November 1, 2024 BSI and Jamkrida Boost MSME Business Through Easier Guarantees
November 1, 2024 BSI Relies on Digitalization to Strengthen Sharia Financial Penetration
November 2, 2024 BAZNAS and BSI Launch Green Zakat Framework
November 4, 2024 SuperApp BYOND by BSI Ready to Launch, More Comprehensive, User-Friendly & Secure Services
November 6, 2024 Hery Gunardi Re-Elected as ASBISINDO Chairman, Optimistic About National Sharia Banking Future
November 6, 2024 BSI Supports National Nutrition Program Through Partnership with BGN
November 8, 2024 BSI Facilitates MSME Customers to Go Global, Expanding to 2 Countries
November 9, 2024 Tulus to NDX Brighten Up BYOND by BSI Launching, Inclusive & Bringing New Spirit
November 9, 2024 SuperApp BYOND by BSI Officially Launched! Providing More Comprehensive, Comfortable & Secure Services
November 14, 2024 Adding ATM and CRM Networks, BSI Strengthens & Eases Access for the Public
November 15, 2024 Yura Yunita & Wali to Liven Up BYOND by BSI Event at CFD
November 17, 2024 Many Features & Special Programs, BYOND by BSI Receives Positive Market Response
November 19, 2024 BSI Strengthens Green Economy Through a Series of BYOND by BSI Events
November 21, 2024 Millennials Dominate Active Users of SuperApp BYOND, BSI Brings Financial Literacy to Malls in Jabodetabek
November 22, 2024 Consistently Supporting Education Advancement, BSI Provides Direct Assistance to Students
November 22, 2024 BSI Boosts Vehicle Business at GAIKINDO Jakarta Auto Week 2024
November 22, 2024 Supporting the Creative Industry, BSI Collaborates with Pinasthikafest Through SuperApp BYOND by BSI
November 28, 2024 Encouraging Financial Sector Expansion from the Gold Industry, BSI Launches BSI Gold
November 29, 2024 BSI Scholarship 2024 Reaches 2,300 Beneficiaries, Concrete Proof of BSI’s Contribution to Education Advancement
December 2, 2024 Successfully Increasing Digital Transactions, BSI Wins 2 Awards from VISA
December 3, 2024 Concrete Steps to Strengthen Inclusive Services, BSI Provides Disability-Friendly Facilities
December 3, 2024 BSI Wins Two BI Awards 2024 as the Best Sharia Bank Supporting Monetary Control and Best RTGS & SSS System
Participant
December 5, 2024 Towards Year-End, BSI Boosts Housing Business and Wins Indonesia Property Award 2024
December 5, 2024 Company Grows Sustainably, BSI President Director Wins The Best Industry Marketing Champion 2024 - Commercial
Banking Sector
December 10, 2024 Gold Prices Becoming More Attractive, BSI RO IX Kalimantan Precious Metal Business Grows 223%
December 10, 2024 Hosting Talenta Wirausaha 2024, BSI Targets 8,500 Participants from Across Indonesia
December 11, 2024 IT Expert: Super Apps for Banks Should Not Only Be Easy but Also Secure
December 12, 2024 Solid Performance and Service Growth, BSI Adds to Its Collection of Awards Towards Year-End
December 15, 2024 BSI Records Significant Increase in Hajj Savings, Proving Pilgrims' Trust
December 16, 2024 Strengthening ESG Implementation, BSI Develops Economy and Plants Trees in Semoyo Village, Yogyakarta
December 17, 2024 BSI and ICMI Collaborate on ICMI Scholarship Series Waqf Deposit, Focusing on Education Aid for Underprivileged Students
December 19, 2024 BYOND by BSI Reaches One Million User Target, A Game Changer for BSI
December 21, 2024 Encouraging Environmental Sustainability, BSI Invites the Public to Implement Sustainable Tourism in Cikole Lembang
PT Bank Syariah Indonesia Tbk
470 2024 Annual Report
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Transparency Report Submission
No Letter Date Letter Number Purpose of the Letter Subject
1. January 09, 2024 04/028-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision December 31, 2023
2. January 09, 2024 04/029-3/CSG Indonesia Stock Exchange Monthly Report on Securities Holders Registration Ending on
(IDX) December 31, 2023
3. January 31, 2024 04/168-3/DIR-CFA Indonesia Stock Exchange Submission of Audited Financial Statements as of December 31,
(IDX) 2023
4. February 01, 2024 04/130-3/CSG OJK Capital Market Submission of Proof of Advertisement for Annual Financial
Supervision Report Information
5. February 01, 2024 04/131-3/CSG PT Bursa Efek Indonesia Submission of Information on Compliance with Public Expose
(BEI) Obligations
6. February 06, 2024 04/143-3-CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration Ending on
(BEI) January 31, 2024
7. February 06, 2024 04/144-3-CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision January 31, 2024
8. February 19, 2024 04/315-3/DIR-CSG OJK Capital Market Changes in the Nomination and Remuneration Committee of the
Supervision Issuer or Public Company
9. February 27, 2024 04/199-3/CSG PT Bursa Efek Indonesia Explanation Regarding Media Reports
(BEI)
10. March 05, 2024 04/220-3/CSG OJK Capital Market Disclosure of Information on Certain Shareholders
Supervision
11. March 05, 2024 04/474-3/DIR-CSG OJK Capital Market Changes in the Audit Committee
Supervision
12. March 06, 2024 04/222-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision February 29, 2024
13. March 14, 2024 04/278-3/CSG PT Bursa Efek Indonesia Islamic Securities Information Form (DES)
(BEI)
14. March 14, 2024 04/279-3/CSG PT Bursa Efek Indonesia Submission of Information on Compliance with Annual Public
(BEI) Expose Obligations
15. March 28, 2024 04/651-3/DIR-CSG OJK Capital Market Notification of the Agenda for the Annual General Meeting of
Supervision Shareholders (AGMS) for the 2023 Financial Year of PT Bank
Syariah Indonesia Tbk
16. April 05, 2024 04/350-3/CSG OJK Capital Market Notification of the Plan for the Annual General Meeting of
Supervision Shareholders
17. April 04, 2024 04/346-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision March 31, 2024
18. April 04, 2024 04/341-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of March
(BEI) 31, 2024
19. April 05, 2024 04/353-3/CSG PT Bursa Efek Indonesia Submission of Proof of Notification Advertisement for the
(BEI) General Meeting of Shareholders (GMS)
20. April 22, 2024 04/727-3/DIR-CSG OJK Capital Market Submission of PT Bank Syariah Indonesia Tbk's Sustainability
Supervision Report for the 2023 Financial Year
21. April 22, 2024 04/732-3/DIR-CSG OJK Capital Market Submission of PT Bank Syariah Indonesia Tbk's Annual Report
Supervision for the 2023 Financial Year
22. April 25, 2024 04/382-3/CSG PT Bursa Efek Indonesia Summons for the Annual General Meeting of Shareholders
(BEI)
23. April 24, 2024 04/379-3/CSG PT Bursa Efek Indonesia Explanation Regarding Media Reports
(BEI)
24. April 26, 2024 04/384-3/CSG OJK Capital Market Submission of Proof of Advertisement for the GMS Summons
Supervision
25. April 30, 2024 04/800-3/DIR-CFA PT Bursa Efek Indonesia Submission of Financial Statements as of March 31, 2023
(BEI)
26. April 30, 2024 04/400-3/CSG PT Bursa Efek Indonesia Submission of Proof of Advertisement for Interim Financial
(BEI) Report Information
27. May 02, 2024 04/402-3/CSG PT Bursa Efek Indonesia Change in Corporate Secretary
(BEI)
28. May 07, 2024 04/415-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision April 30, 2024
29. May 07, 2024 04/416-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration Ending on
(BEI) April 30, 2024
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GOVERNANCE
No Letter Date Letter Number Purpose of the Letter Subject
30. May 21, 2024 04/467-3/CSG PT Bursa Efek Indonesia Summary of the Minutes of the Annual General Meeting of
(BEI) Shareholders
31. May 21, 2024 04/472-3/CSG PT Bursa Efek Indonesia Information Disclosure Regarding Corporate Action – Cash
(BEI) Dividend – 21/05/2024
32. May 22, 2024 04/484-3/CSG PT Bursa Efek Indonesia Submission of Proof of Advertisement for GMS Results
(BEI)
33. May 31, 2024 04/1022-3/DIR- OJK Capital Market Changes in the Audit Committee
CSG Supervision
34. May 31, 2024 04/1022-3/DIR- OJK Capital Market Changes in the Nomination and Remuneration Committee of the
-CSG Supervision Issuer or Public Company
35. June 05, 2024 04/570-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision May 31, 2024
36. June 05, 2024 04/569-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of May
(BEI) 31, 2024
37. June 07, 2024 04/584-3/CSG OJK Capital Market Follow-up on Request for Explanation Regarding Online Media
Supervision Reports on PT Bank Syariah Indonesia Tbk. (BSI)
38. June 14, 2024 04/467a-3/CSG PT Bursa Efek Indonesia Summary of the Minutes of the Annual General Meeting of
(BEI) Shareholders (Correction)
39. June 13, 2024 04/663-3/CSG OJK Capital Market Minutes of the Annual General Meeting of Shareholders
Supervision
40. June 14, 2024 04/680-3/CSG OJK Capital Market Summary Information on Amendments to the Company’s
Supervision Articles of Association
41. July 05, 2024 04/735-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of June
(BEI) 30, 2024
42. July 05, 2024 04/736-3/CSG OJK Pengawas Pasar Report on Corporate Debt/Liabilities in Foreign Currencies as of
Modal June 30, 2024
43. July 05, 2024 04/1309-3/DIR- OJK Capital Market Report on the Realization of Fund Utilization from the
TGM Supervision Sustainable Sukuk Mudharabah Issuance – Phase I, 2024 of
Bank Syariah Indonesia
44. July 16, 2024 04/798-3/CSG PT Bursa Efek Indonesia Planned Submission of the Audited Q2 2024 Financial
(BEI) Statements
45. July 24, 2024 04/848-3/CSG OJK Capital Market Change of Public Accounting Firm Name
Supervision
46. August 05, 2024 04/907-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of July 31,
(BEI) 2024
47. August 05, 2024 04/908-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision July 31, 2024
48. September 03, 2024 04/1105-3/CSG OJK Capital Market Submission of Proof of Advertisement for Interim Financial
Supervision Report Information
49. September 05, 2024 04/1120-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration Ending on
(BEI) August 31, 2024
50. September 05, 2024 04/1121-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision August 31, 2024
51. September 23, 2024 04/1179-3/CSG PT Bursa Efek Indonesia Submission of Commitment Letter on Free Float Compliance
(BEI)
52. September 25, 2024 04/1234-3/CSG PT Bursa Efek Indonesia Response to Request for Explanation Regarding Stock
(BEI) Transaction Volatility
53. October 01, 2024 04/1273-3/CSG OJK Capital Market Report on Material Information or Facts
Supervision
54. October 02, 2024 04/1286-3/CSG OJK Capital Market Islamic Securities List (DES) Form
Supervision
55. October 01, 2024 04/1274a-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Hery Gunardi
56. October 01, 2024 04/1274b-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member Bob
Tyasika Ananta
57. October 01, 2024 04/1274c-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Zaidan Novari
PT Bank Syariah Indonesia Tbk
472 2024 Annual Report
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No Letter Date Letter Number Purpose of the Letter Subject
58. October 01, 2024 04/1274d-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Anton Sukarna
59. October 01, 2024 04/1274e-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member Ade
Cahyo Nugroho
60. October 01, 2024 04/1274f-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Tribuana Tunggadewi
61. October 01, 2024 04/1274g-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Grandhis Helmi Harumansyah
62. October 01, 2024 04/1274h-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Saladin D. Effendi
63. October 01, 2024 04/1274i-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Masduki Baidlowi
64. October 01, 2024 04/1274j-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member
Suyanto
65. October 01, 2024 04/1274k-3/CSG OJK Capital Market Information on Ownership or Changes in Company Shareholding
Supervision by Board of Directors and Board of Commissioners Member Abu
Rokhmad
66. October 04, 2024 04/1212-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration Ending on
BEI) September 30, 2024
67. October 04, 2024 04/1213-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision September 30, 2024
68. October 07, 2024 04/1745-3/DIR- PT Bursa Efek Indonesia Additional Supporting Documents from the Controlling
CSG BEI) Shareholder in Connection with the Call for Compliance with
Index Constituent Evaluation Criteria
69. October 09, 2024 04/1319-3/CSG OJK Capital Market Report on OJK Approval for the Appointment of Members
Supervision of the Board of Directors of the Company Response to Stock
Exchange’s Request for Explanation
70. October 10, 2024 04/1329-3/CSG PT Bursa Efek Indonesia Response to Stock Exchange’s Request for Explanation
BEI)
71. October 14, 2024 04/1774-3/DIR- OJK Capital Market Changes in the Composition of the Nomination and
CSG Supervision Remuneration Committee
72. October 15, 2024 04/1343-3/CSG OJK Capital Market Information on OJK Approval for the Appointment of Members
Supervision of the Company’s Sharia Supervisory Board
73. October 29, 2024 04/1408-3/CSG PT Bursa Efek Indonesia Submission of Proof of Advertisement for Interim Financial
BEI) Report Information
74. November 06, 2024 04/1443-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of
BEI) October 31, 2024
75. November 06, 2024 04/1442-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision October 31, 2024
76. December 06, 2024 04/1586-3/CSG PT Bursa Efek Indonesia Monthly Report on Securities Holders Registration as of
BEI) November 30, 2024
77. December 06, 2024 04/1587-3/CSG OJK Capital Market Report on Corporate Debt/Liabilities in Foreign Currencies as of
Supervision November 30, 2024
78. December 11, 2024 04/1615-3/CSG OJK Capital Market Report on OJK Approval for the Appointment of Members of the
Supervision Company’s Board of Commissioners
PT Bank Syariah Indonesia Tbk
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Code of Conduct f. Bank personnel are prohibited from taking or utilizing
the Bank’s facilities for their own benefit, for their family,
The code of conduct, which in the internal environment of or for the benefit of external parties.
BSI is referred to as the “Code of Conduct”, is an internal g. Bank personnel may only conduct transactions involving
guideline of the Bank that contains systems, values, business securities, foreign exchange trading, precious metals,
ethics, commitment, and enforcement of company regulations derivatives, and other commodities for personal
for individuals in conducting business and other activities purposes outside working hours, provided that no
and interacting with stakeholders. The code of conduct is the conflict of interest, insider trading violations, or other
standard of ethics and behavior that must be guided by all levels legal breaches occur.
of the Bank, namely Directors, Board of Commissioners, Senior 2. Prohibition of Gratuities/Bribery
Management and Employees in carrying out their daily duties Bank personnel must take firm action against any form of
and business relations with customers, partners and co-workers.. gift or gratuity from customers, business partners, or other
third parties.
The general objective of the code of conduct is to create 3. Confidentiality
guidelines so that any violations of the code of conduct and Bank personnel must maintain the confidentiality of the
business ethics by all levels of the Bank can be identified quickly. Bank’s data, especially all information related to deposit
The banking industry is a business based on the principles of customers and their deposits, as well as investor customers
mutual trust and public trust, and it operates ethically and and their investments, in accordance with applicable
responsibly. regulations.
4. Abuse of Authority
Business behavior and ethics are expected to prevent Bank personnel are prohibited from abusing their authority
inappropriate relationships with customers or among Bank or deriving personal benefits, directly or indirectly, from
employees. The provisions encourage the implementation of information obtained through the Bank’s business activities.
Good Corporate Governance, which will eventually improve 5. Insider Conduct
the Bank’s image and reputation. The Company has a process Insiders possessing confidential information are prohibited
for implementing and monitoring compliance with the Code from using such information to gain personal benefits for
of Conduct. Director/SEVP Human Capital is responsible for themselves, their families, or third parties.
supervising the implementation of the Code of Conduct without 6. Integrity and Accuracy of Bank Data
exception by the Bank. The banking industry is highly regulated, requiring that
all data presented be accurate and in compliance with
Principle of The Code Of Ethics regulations.
7. Integrity of the Banking System
The matters regulated in the Code of Conduct are: Bank personnel must ensure that they are not involved in any
1. Conflict of Interest criminal activities and/or other illegal activities that could
Implementation of Conflict of Interest Management: disrupt the banking system, such as fictitious financing,
a. Bank personnel must avoid activities that could give rise embezzlement of customer funds, fraudulent transactions,
to conflicts of interest. Such activities must be strictly data forgery, and other similar misconduct.
avoided. 8. Management of Employee Accounts
b. Bank personnel are prohibited from granting approval The Bank must ensure that all accounts held by Bank
and/or requesting approval for financing facilities, as personnel are reasonable and comply with the requirements
well as special profit-sharing/margin rates, for: set forth in the Bank’s Corporate Regulations. The Human
- Themselves; Capital Unit is responsible for overseeing the use of such
- Family/relatives up to the second degree, both accounts while maintaining the Bank’s confidentiality
vertically and horizontally; requirements.
- Companies in which they and/or their family 9. Annual Disclosure
members have interests. In relation to the implementation of the Bank’s Code of
c. Family/relative relationships with the Bank's personnel Conduct, all Bank personnel are required to make an honest
up to the second degree, both vertically and horizontally. and accountable annual disclosure.
d. The granting of financing facilities to the Bank’s 10. Supervision, Implementation, and Updates
Executive Officers, including their family/relatives up The Director/SEVP of Human Capital is responsible for
to the second degree, must receive approval from the overseeing the implementation of the Code of Conduct by
Board of Commissioners in accordance with applicable all Bank personnel without exception.
regulations, as stipulated in the Bank’s internal policies. 11. Sanctions for Violations/Non-Compliance
e. Bank personnel must refrain from engaging in activities Any violation or non-compliance with these provisions may
related to any organization and/or individual that may result in sanctions in accordance with applicable regulations.
result in a conflict of interest.
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Compliance With The Code of Ethics Dissemination or socialization of the code of ethics aims
to increase understanding of all BSI employees and its
The BSI Code of Ethics applies to the entire Bank organization, implementation. Thus, all levels of management and employees
including the Board of Commissioners, the Sharia Supervisory obey and comply with these provisions. Socialization is carried
Board, the Board of Directors, and all employees. As a out by management and related work units.
commitment to implementing the Code of Ethics within the
Bank, this is primarily enforced through the annual signing of an The socialization program that has been running regularly is
integrity pact. The signing of the integrity pact by the Board of “Taujih Pekanan.” This program is a facility for Bank management
Commissioners, the Board of Directors, and the Bank’s executive to convey company values, namely AKHLAK as core values
officers serves as a preventive measure to control gratuities and/ for BSI employees. Through this activity, BSI employees are
or actions that violate the BSI Code of Ethics and/or any other expected to always be in the right corridor, in line with the
actions that contravene applicable laws and regulations. Bank’s code of ethics. The code of ethics is also distributed in
other forms, such as infographics and letters.
Dissemination of The Code of Ethics
The dissemination of the Code of Ethics has been carried out
The Bank’s code of ethics has been regulated and outlined in through the New Policy System (NPS) portal and the Bank’s
internal regulations, such as the PT Bank Syariah Indonesia, website. Additionally, the socialization of the Code of Ethics has
Tbk Company Regulations (PP) for 2021-2023 (PP BSI) and been conducted for both internal and external parties, with the
its derivative provisions. PP BSI can be accessed by all levels following details:
of management and Bank employees via the intranet network
(as an effort to reduce paper use and support the sustainable
finance program).
Socialization targets Date Socialization Participants
INTERNAL PARTIES 1 February 20, Region VII Semarang
(Organic and Non-Organic BSI 2024
Employees)
2 March 04, 2024 Region IX Kalimantan
3 March 07, 2024 Distribution & Strategy Group (DSG)
4 March 27, 2024 DBO Group
5 March 28, 2024 ASP Group
6 May 14, 2024 Region VI bandung
7 June 19, 2024 HCS Group
8 HCP Group
9 HCBP 1
10 HCBP 2
11 June 24, 2024 BSU, HCP, HCS, SORH 1, PFA, CAC
12 July 01, 2024 Region III Palembang
EXTERNAL PARTIES 1 May 14, 2024 Partners of Notaries, Insurance, Guarantee, KAP, KJPP, Auction House and Law
(Partners, Vendors, Business Partners Firm under the coordination of RO VI Bandung
and other Third Parties)
2 July 01, 2024 Notary, Insurance, Guarantee, KAP, KJPP, Auction House and Law Firm partners
under the coordination of RO III Palembang
3 October 10, 2024 BSI Maslahat
Efforts in Implementing and Enforcing The Code of Ethics
The implementation and enforcement of a code of ethics in an organization are crucial to maintaining integrity, transparency, and
accountability in all aspects of its activities. In order to realize its commitment to ethical values, BSI has undertaken various effective
measures, one of which is the implementation of an integrity pact signed by all management and employees.
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GOVERNANCE
This integrity pact serves as a tangible manifestation of BSI's ethical violations and enhance public trust in BSI as a reliable
commitment to upholding high ethical standards. Every financial institution with high ethical standards.
individual working at BSI, from management to employees, is
required to sign this integrity pact as a form of acknowledgment Types of Sanctions for Code of Ethics Violations
and agreement to adhere to the applicable code of ethics. This
also reinforces the principle that every action and decision taken Disciplinary guidance for employees who fail to fulfill their
must reflect the moral and ethical standards established by the obligations and/or violate company regulations is enforced
company. through a tiered sanction system, including:
1. Sanctions for minor disciplinary violations:
Additionally, the integrity pact is renewed annually, a. Non-Sanction Guidance Letter (SPNS)
demonstrating BSI's ongoing commitment to ensuring that all b. First Warning Letter (ST 1)
employees and management remain bound by the prevailing 2. Sanctions for moderate disciplinary violations:
values and regulations. This annual renewal also serves as a a. Second Warning Letter (ST 2)
mechanism to evaluate compliance with the code of ethics, b. First Official Reprimand (SP 1)
providing an opportunity for refinement and adjustments in c. Second Official Reprimand (SP 2)
response to evolving circumstances or regulations. d. Third Official Reprimand (SP 3)
3. Sanctions for severe disciplinary violations:
Through this initiative, BSI not only ensures that all employees a. First and Final Official Reprimand (SPT)
and managers maintain a strong awareness of the importance of b. Termination of Employment (PHK)
ethical conduct but also fosters a professional, responsible work
culture that prioritizes integrity. The enforcement of the code of
ethics through the integrity pact is expected to prevent potential
Number of Violations and Sanctions Imposed
Number Of Sanctions
No. Types of Sanctions Sanctions Category
2022 2023 2024
1 SPNS 8 9 30
Light
2 ST 1 37 54 39
3 ST 2 17 29 4
4 SP 1 118 159 155
SP 1 is equivalent to
5 27 70 22
SP 2
Medium
SP 1 is equivalent to
6 11 21 18
SP 2
7 SP 2 2 0 0
8 SP 3 0 0 0
9 SPT 20 31 39
Heavy
10 PHK 68 111 119
Total 308 484 426
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Long-Term Compensation Policy Based on Performance
The Bank provides long-term incentives (Long Term Incentive/ The granting of the LTI is done based on the approval and
LTI) as a variable form of remuneration in the form of shares issued decisions of PT Bank Mandiri (Persero) Tbk as the Majority
by the Bank, amounting to a certain percentage of the variable Series B Shareholder and the GMS Proxy, after consulting with
remuneration. Specifically for Independent Commissioners, the Ministry of State-Owned Enterprises (BUMN) as the Series
the LTI in the form of shares is converted and given in cash in A Dwiwarna Shareholder, as outlined in the results of the Annual
accordance with applicable regulations. GMS for the 2023 Financial Year.
The amount of LTI is granted based on performance, the role An explanation regarding the realization of the LTI grant is
and responsibilities of the individual in managing the Bank, as provided in the Governance section under Remuneration in the
well as the risk level of the position held. The LTI is granted in Corporate Governance chapter of this Annual Report.
a deferred/blocked form for 3 (three) years and can be paid
annually on a proportional basis.
Whistleblowing System
The Whistleblowing System (WBS) or violation reporting system, a. Written evidence, including documents, letters, notarial
is a reporting system that allows each party to be involved in deeds.
efforts to prevent and early detect irregularities at the Bank. b. Written statement of witness.
The Bank’s obligations in receiving and resolving reports of c. Written statement of the perpetrator.
suspected irregularities are: d. Evidence such as electronic documents and/or printouts,
1. Must receive reports of alleged irregularities from internal CCTV, voice recordings, SMS, etc.
or external parties and from reporters who include their e. The evidence of alleged irregularities submitted by the
identity or not. Whistleblower was not obtained by violating applicable
2. Must complete a report on suspected irregularities that laws and regulations.
includes sufficient preliminary evidence. 3. To facilitate communication, the Whistleblower can provide
3. Must provide information on the status of the process information regarding personal identity, namely:
for completing reports of suspected irregularities in the a. Name of the Whistlebloweer (anonymous is permitted).
application for reporting irregularities or fraud. b. Telephone number or e-mail address that can be
contacted.
Reporting Channels and Media for Violations
The bank provides several channels for reporting irregularities,
Submission of reports of alleged irregularities by the namely:
Whistleblower must pay attention to the following matters: 1. Whatsapp/telephone/SMS: 08117851851
1. The whistleblower is required to provide initial information, 2. E-mail: e-wbsi@rsm.id
namely: 3. Website : https://whistleblowing.tips/wbs/@E-WBSI
a.Form of deviation/problem reported;
b. The parties involved; Protection for Whistleblowers
c. Location/Work Unit where irregularities occur;
d. Estimated time of deviation; BSI has a commitment to provide full support and protection
e. Estimated value of loss (if any); and to every whistleblower, guaranteeing the confidentiality of
f. Chronology of deviations. the whistleblower’s identity as well as the implementation of
2. To speed up the audit process, the whistleblower must investigations and disclosures of the reports submitted. The
includes initial evidence of alleged irregularities, namely: follow-up is carried out after the Bank verifies that the report is
true and supported by adequate evidence.
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Complaint Handling
WBS Head of WBS Other Work Units
Internal Bank*)
Activity Reporter Management Management Authorized to
PJP WBS
Work Unit Work Unit Follow Up on WBS
1. The reporter reports the
alleged violation through the Approve the results
Receive WBS reports Review and decide
Whistleblowing System (WBS) Report suspected of the WBS report
from reporters, through on the WBS analysis
reporting facility. violations through analysis and proposed Following up on
pre-screening, and results to be followed
2. Reports received are subject to the WBS reporting follow-up actions WBS reports
confirmation of the up or not.
Pre-Screening and confirmed by the tool by the Authorized
submitted reports.
Internal Bank/PJP WBS. Work Unit
3. Internal Bank/PJP WBS requests
supporting evidence for the report
until it is declared sufficient to be
followed up.
4. Internal Bank/PJP WBS analyzes the
WBS report and proposes follow-up Ensure sufficient Submit a request for
evidence for violation Other
actions on the report. approval of the results
reports and remind IVA dan/ Work Units
5. The WBS Management Work Unit of the WBS reporting HCBP COG IFG
reporters to complete atau RBC related
reviews, determines, and submits a analysis to the Head of
the lack of evidence for to WBS
request for approval of the results the WBS Management
reporting violations. Reports
of the WBS reporting analysis to Work Unit to be
the Head of the WBS Management forwarded to the
Work Unit to be forwarded to the Authorized Work Unit
Authorized Work Unit to follow up LD
to follow up on the
on the WBS report. WBS report.
6. The Head of the Work Unit in
Reporting the
Charge of the WBS Function
Conducting WBS results of the
approves the results of the WBS
report analysis to LTD follow-up to the
report analysis and the proposed
determine whether the completion of the
follow-up actions by the Authorized
WBS report is worthy/ WBS report to the
Work Unit.
unworthy of follow-up. WBS Management
7. The WBS analysis results report that
Work Unit
has been approved by the Head of
the WBS Management Work Unit is
submitted to the authorized Work
Unit.
Submit a request for
8. The WBS Management Work Unit
approval of the results
monitors the follow-up to the
of the WBS reporting
completion of the WBS report by
analysis to the Head of
the Authorized Work Unit.
the WBS Management
9. After the report has been followed
Work Unit to be
up, the Authorized Work Unit
forwarded to the
reports the results of the follow-
Authorized Work Unit
up to the completion of the WBS
to follow up on the
report to the WBS Management
WBS report.
Work Unit.
10. The WBS Management Work Unit
provides information to the WBS
PJP regarding the status of violation
reports submitted through media
determined by the Bank. Provide information Provide information
11. PJP WBS provides information to to the reporter to PJP WBS regarding
Report suspected
the reporter regarding the status regarding the status the status of violation
violations through
of the violation report submitted of the violation report reports submitted
the WBS reporting
through the media determined by submitted through the through media
tool
the Bank. media determined by determined by the
Information
the Bank. Bank.
LTD : Report Not Followed Up
LD : Report Followed Up
Internal Bank : WPS Officer
Types of Reportable Offenses b. Bank employees deliberately approving financing known
to be fictitious.
The scope of irregularities reported in the Whistleblowing c. Bank employees deliberately authorizing or overriding
System are: transactions or withdrawals known to be fictitious.
1. Misconduct categorized as fraud, including: 3. Specific misconduct, including:
a. Fraud a. Actions that violate laws and regulations, such as the
b. Asset misappropriation use of narcotics/addictive substances/psychotropic
c. Information leakage drugs, alcohol, money laundering, and gambling.
d. Banking crimes b. Immoral/indecent behavior, such as sexual deviations,
e. Violations of company regulations infidelity, sexual harassment, and others.
f. Conflict of interest c. Violations of the code of conduct (conflict of interest,
g. Bribery and/or gratification abuse of position, insider behavior).
h. Unethical behavior d. Violations of social norms.
i. Violations of Sharia compliance e. Misuse of company assets.
j. Other actions equivalent to violations f. Other actions that may pose material or non-material
2. Negligence categorized as fraud, including: risks.
a. Bank employees deliberately signing reports or
documents known to be falsified.
PT Bank Syariah Indonesia Tbk
478 2024 Annual Report
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Management of Violation Reports Number of Complaints and Complaint Process
The Bank outsources the management of irregularity reports to Complaints regarding the whistleblowing system as of December
PT RSM Indonesia. The Compliance Group is accountable to the 31, 2024 amounted to 60 complaints with the following
President Director or Director, and has direct communication complaint composition:
and reporting links to the Board of Commissioners.
No Types of Complaints Amount
Whistleblowing System Socialization
1. Financing 19
Socialization of the whistleblowing system and Anti Gratification 2. Operational 11
media to all employees via employee desktop computers, the 3. Code of Conduct 30
Bank’s website, outreach on training activities, sharing sessions,
and Taujih Pekanan, as well as notifications to customers, Bank
partners and the public.
During 2024, an examination was carried out on complaints from the whistleblowing system received up to December 31, 2024, with
the following details
Number of Status
Complaints Already Followed Up Under Follow Up Not Followed Up Yet Not Worth Following Up
60 20 3 3 34
Sanctions/Follow-Up on Complaints In 2024
Based on 20 reports that have been followed up, 17 (seventeen) reports were found to involve violations/fraud, and sanctions have
been imposed in accordance with the Bank’s regulations.
Anti-Corruption Program 1. Prevention – Ensuring fraud does not occur within the
bank’s environment (Zero Tolerance for Fraud).
Programs and Procedures to Combat Corruption 2. Detection – Identifying fraud incidents within the bank’s
Practices operations.
3. Action – Taking swift action against fraud perpetrators to
Anti-Bribery Management System maintain a healthy business environment.
4. Monitoring – Ensuring consistent follow-up and commitment
As a form of BSI Management’s commitment to eradicating to fraud incidents.
corruption, the Anti-Bribery Management System has been
implemented since the initial merger in 2021 and has been The Bank’s Anti-Fraud Policy (KAF) serves as the foundation for
certified with ISO 37001:2016 SMAP (Anti-Bribery Management implementing the four pillars of the fraud control system:
System) for the procurement scope within the Procurement and 1. Fraud Prevention
Fixed Asset Group at the Head Office. An Annual Surveillance 2. Fraud Detection
Audit has also been conducted regularly. 3. Fraud Investigation, Reporting, and Sanctions
4. Fraud Monitoring, Evaluation, and Follow-Up
In 2024, BSI conducted ISO 37001:2016 SMAP recertification
for procurement within the Procurement and Fixed Asset Group Active Management Oversight
and expanded the ISO 37001:2016 SMAP certification to cover The Board of Commissioners, Sharia Supervisory Board, and
procurement within BSI Corporate University at the Head Office. Board of Directors of Bank Syariah Indonesia hold the authority
and responsibility to:
Anti-Fraud Strategy 1. Foster an anti-fraud culture across all levels of the
organization, including an Anti-Fraud Statement Declaration
BSI enforces an anti-fraud culture based on Prevention, and effective communication about fraud-related behaviors.
Detection, Action, and Monitoring principles.
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CORPORATE
GOVERNANCE
2. Sign an Integrity Pact across all organizational levels, Technical Guidelines (PTO) on Gratification Control, which are
including the Board of Directors, Sharia Supervisory Board, continuously socialized within the bank’s organization.
Board of Commissioners, and all bank employees, covering
at least: By implementing Gratification Control, all employees are
a. Compliance with laws and regulations. expected to:
b. Acting objectively with strong ethical and moral values, 1. Promote Good Corporate Governance (GCG) values and
ensuring fairness, transparency, consistency, honesty, uphold integrity.
and commitment. 2. Refuse to receive or give any gratification related to their
c. Actively participating in fraud prevention and eradication position that conflicts with their duties or responsibilities.
efforts, and reporting any fraud incidents within the 3. Report any gratification received that is related to their
bank. position and conflicts with their duties or responsibilities to
d. Creating a corruption-, collusion-, and nepotism-free the Gratification Control Unit under the Compliance Unit’s
work environment (KKN-Free). coordination.
3. Establishing and monitoring the implementation of an anti-
fraud code of ethics at all organizational levels Procedures carried out in addressing corruption, kickbacks,
4. Ensuring comprehensive implementation and oversight of bribery fraud and/or gratuities, including:
the bank's anti-fraud strategy. 1. Gratification control is the responsibility of all levels within
5. Developing human resource quality, particularly regarding the bank.
fraud awareness and control. 2. All bank employees must avoid and reject gratification
6. Monitoring and evaluating fraud incidents and determining that could be considered bribery (whether from external or
follow-up actions. internal sources) if it is related to their position and conflicts
7. Developing effective internal and external communication with their duties.
channels so all bank officers and employees understand and 3. If gratification cannot be refused upon initial offer, the
comply with applicable policies and procedures, including recipient must return the gratification within 24 hours and
fraud control policies. report it to the Gratification Control Unit (Anti-Bribery
8. The Active Role of the Sharia Supervisory Board (DPS) Compliance & AML-CFT Group) with official proof of return,
in enforcing and ensuring the implementation of Sharia such as a handover document signed by both the recipient
compliance principles, including: and giver, or proof of deposit/transfer if the gratification was
a. Supervising the implementation of the Anti-Fraud Policy, in the form of money.
particularly regarding Sharia-related deviations. 4. Employees who refuse or receive gratification must report
b. Ensuring the development of qualified human resources, it to the Gratification Control Unit via email (antibribery@
especially concerning fraud awareness and control. bankbsi.co.id) or WhatsApp (08118 451 451) within 10
c. Overseeing, evaluating, and reporting fraud incidents working days of the refusal/receipt, with a copy sent to their
and their follow-up actions, especially in cases related to Unit Head.
Sharia compliance violations. 5. The Gratification Control Unit will review reports and
determine the type of gratification, issuing a Gratification
Gratification Policy Determination Letter within 30 working days after receiving
a complete report and supporting documents.
According to the laws on eradicating corruption, specifically 6. Employees must educate potential givers or those with
Law No. 31 of 1999, amended by Law No. 20 of 2002, conflicts of interest in a professional and courteous manner
corruption is defined as the abuse of authority for personal about the prohibition of receiving gratification classified as
gain or to benefit others unlawfully. Gratification is among the bribery or other illegal forms of gratification.
prohibited actions that can lead to fraud and corruption. To 7. If an employee becomes aware of unreported gratification
prevent such occurrences, BSI has established the Operational that may be considered bribery, they may report it through
the whistleblowing system (WBS).
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480 2024 Annual Report
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GRATIFICATION REPORT IN 2024
Gratification reports followed up by Anti Bribery BSI
1 Number of Reports 31
2 Total Amount IDR 17,411,760,-
3 Handling 1. Gratuities in the form of food are set to be distributed to orphanages/other social institutions.
Recommendation 2. Gratuities in the form of money have been returned by depositing funds into the gratuity giver's account.
Gratification reports followed up by KPK
1 Number of Reports 2
2 Total Amount IDR 7,500,000,-
3 Handling 1. Based on the KPK Chairman's Decree on the object of Gratification, it is determined to be state property and
Recommendation must be deposited into the State Treasury with the Gratification Money/Compensation Deposit Account Number.
Anti-Corruption Training/Socialization for Employees
The implementation of gratuity control socialization aims to enhance the Bank’s organizational understanding of Gratuity Control,
fostering an Anti-Fraud Awareness culture based on the Gratuity Control Operational Technical Guidelines (PTO). In 2024, the programs
that have been implemented include:
1. Risk Awareness and Anti-Fraud Campaign Program for all employees through online and offline socialization, e-mail blasts, desktop
computers, posters, infographics, videos, social media, and onsite monitoring. The details of the program implementation include:
a. Socialization of anti-gratuity content/posters in collaboration with the Corporate Secretary & Communication Group (CSG)
through e-mail blasts, WhatsApp blasts, social media, and the company website, with the following details:
No Date Subject Media
1 February 05, 2024 Infographic: "Do Not Be Afraid to Reject Gratuities" Email Blast
2 March 20, 2024 Letter to RO I-X No. 04/0038-3/CPG: Appeal on the Prohibition of Letter
Gratuities During Ramadan & Eid al-Fitr
3 March 20, 2024 Memo to All Groups No. 04/0371-3/CPG: Appeal on the Prohibition of Memo
Gratuities During Ramadan & Eid al-Fitr
4 April 03, 2024 Poster: Prohibition of Giving Gratuities in Celebration of Eid al-Fitr 1445H BSI's official website and social media,
namely Instagram, Facebook, and
Twitter
5 June 12, 2024 Infographic: Prohibition of Giving Gratuities in Celebration of Eid al-Adha Email Blast
6 June 12, 2024 Poster: Prohibition of Giving Gratuities in Celebration of Eid al-Adha BSI's official website and social media,
namely Instagram, Facebook, and
Twitter
7 August 02, 2024 Reminder on the limit of gift-giving among employees at BSI to all Groups Nota ke All Group
at the Head Office through Official Note No. 04/124-2/DIR-CHC
8 August 02, 2024 Reminder on the limit of gift-giving among employees at BSI to all Letter to All Regions
Employees at Branch Offices through Official Letter No. DIR04/1429-3/
DIR-CAC
9 August 06, 2024 Videographic: "Easy Steps for Gratuity Reporting" Blast Email BSI
10 September 17, Infographic - Awareness regarding the Celebration of the Birth of Prophet Email Official Blast
2024 Muhammad (Maulid Nabi Muhammad SAW)
11 Appeal to External Parties - Infographic Awareness regarding the BSI's official website and social media,
Celebration of the Birth of Prophet Muhammad (Maulid Nabi Muhammad namely Instagram, Facebook, and
SAW) Twitter
12 October 25, 2024 Compliance & AML CFT Awareness regarding the Differences Between Antibribery Bank BSI
Gifts, Gratuities, Bribery, & Extortion
13 October 28, 2024 Poster: The Spirit of Youth Pledge (Sumpah Pemuda) in Preventing Email Official Blast
Gratuities and Fraud
14 December 17, 2024 Awareness - Prohibition of Receiving Gratuities related to Christmas Note to All Group
and New Year to all Groups at the Head Office through Official Note No.
04/0207-2/DIR-CAC
15 December 17, 2024 Awareness - Prohibition of Receiving Gratuities related to Christmas and Letter to All Regions
New Year to all Employees at Branch Offices through Official Letter No.
4/02267-3/DIR-CAC
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No Date Subject Media
16 December 19, 2024 Internal Infographic - Prohibition of Receiving Gratuities related to Email Official Blast
Christmas and New Year
Antibribery Bank BSI
17 December 23, 2024 Appeal to External Parties - Infographic Awareness on the Prohibition of BSI website and BSI official social
Giving Gifts related to Christmas and New Year through the Website & media, namely Instagram, Facebook,
Social Media (Instagram) and Twitter
b. Socialization of Anti Gratification (Laa Risywah) to internal and external parties with details as follows:
Socialization of Gratification Control offline and online:
Target of socialization Date Socialization Participants
INTERNAL PARTIES 1 February 20, 2024 Region VII Semarang
(Organic and Non-Organic BSI
Employees) 2 March 04, 2024 Region IX Kalimantan
3 March 07, 2024 Distribution & Strategy Group (DSG)
4 March 27, 2024 DBO Group
5 March 28, 2024 ASP Group
6 May 14, 2024 Region VI bandung
7 June 19, 2024 HCS Group
8 HCP Group
9 HCBP 1
10 HCBP 2
11 June 24, 2024 BSU, HCP, HCS, SORH 1, PFA, CAC
12 July 01, 2024 Region III Palembang
EXTERNAL PARTIES 1 May 14, 2024 Partners of Notary, Insurance, Guarantee, KAP, KJPP, Auction House and
(Partners, Vendors, Business Partners Law Firm under the coordination of RO VI Bandung
and other Third Parties)
2 July 01, 2024 Partners of Notary, Insurance, Guarantee, KAP, KJPP, Auction House and
Law Firm under the coordination of RO III Palembang
3 October 10, 2024 BSI Maslahat
2. Visits to work units in the context of monitoring the implementation of gratification control in work units with the following details:
No. Date Work unit Region
1 January 19, 2024 Area Saharjo RO V Jakarta 2
2 Branch Saharjo
3 Sub-Branch Tebet Barat
4 February 19, 2024 Sub-Branch Semarang Pandanaran RO VII Semarang
5 February 20, 2024 Sub-Branch Semarang MT Haryono
6 Branch Semarang Pandanaran
7 Branch Semarang A Yani
8 Sub-Branch Tentara Pelajar
9 February 21, 2024 Sub-Branch Semarang Sudiarto
10 Sub-Branch Semarang Majapahit
11 Sub-Branch Ungaran Diponegoro 1
12 Sub-Branch Tangerang Ciledug 1 RO IV Jakarta 1
13 Sub-Branch Kalideres
14 Sub-Branch Kedoya
15 March 04, 2024 Sub-Branch Banjarmasin A. Yani RO IX Kalimantan
16 Branch Banjarmasin Lambung Mangkurat
17 March 05, 2024 Branch Banjarmasin Banjar Baru
18 Branch Martapura
19 Sub-Branch Martapura Pasar Intan
PT Bank Syariah Indonesia Tbk
482 2024 Annual Report
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No. Date Work unit Region
20 Sub-Branch Banjarbaru A. Yani
21 March 06, 2024 Area Consumer Financing (ACF) Banjarmasin
22 Sub-Branch Kayu Tangi
23 March 25, 2024 Sub-Branch Jakarta PUPR RO V Jakarta 2
24 Sub-Branch Kementrian Kehutanan (Kementan)
25 Sub-Branch ASABRI
26 May 13, 2024 Sub-Branch Buah Batu 2 RO VI Bandung
27 Sub-Branch Rancaekek
28 Sub-Branch Astana Ayar
29 Sub-Branch Ujung Berung 1
30 May 15, 2024 Branch Suniaraja
31 Sub-Branch Bandung Setiabudi
32 KCP Lembang
33 KCP Bandung UPI
34 July 01, 2024 KCP Palembang A. Rivai RO III Palembang
35 Sub-Branch Palembang Veteran
36 July 02, 2024 Sub-Branch OPI Jakabaring
37 Sub-Branch Palembang Sudirman
38 Sub-Branch Palembang Pasar Ilir
39 Sub-Branch Palembang Demang
40 Sub-Branch Palembang Indralaya
41 Sub-Branch Palembang Jakabaring
42 KC Palembang Sudirman
43 July 03, 2024 Sub-Branch Palembang Patal
44 Sub-Branch Palembang Kenten
Conflict of Interest Management the administration of the annual disclosure process is
managed by the Human Capital unit, and this disclosure
Throughout 2024, there were no conflicts of interest involving has been integrated into the Bank’s personnel system
BSI management that resulted in losses for the Bank. The Bank application.
has taken several measures to prevent conflicts of interest, 3. E-mail Blast
including:
1. e-Poster
The Bank created electronic posters (e-posters) that were Insider Trading
disseminated to all employees as a preventive measure
against conflicts of interest. BSI, as a publicly listed Bank, complies with all applicable laws
2. Integrity Pact and regulations in the capital market sector. The Bank upholds
A conflict of interest occurs when there is a clash of interests compliance with capital market regulations by adhering to key
where an individual exploits their position and authority principles, ensuring that all obligations are met in accordance
(either intentionally or unintentionally) within the company with prevailing laws, and establishing a dedicated unit within
for personal, family, or group benefits, preventing them the Corporate Secretary’s office responsible for overseeing
from performing their duties objectively and potentially compliance with capital market regulations through clearly
harming the company. To prevent conflicts of interest among defined duties and responsibilities. Insiders are required to
employees, all levels of management and Bank employees uphold the Company/Bank’s Code of Ethics, which includes:
are required to complete an annual disclosure statement 1. Ensuring that personal interests do not conflict with the
regarding any conflicts of interest that arise while carrying interests of the Company/Bank.
out their duties and responsibilities. This annually declared 2. Not abusing their position and authority for personal or
pact is closely linked to employee documentation. Currently, family gain.
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
3. Avoiding any disgraceful actions that could damage their 2. Influencing others to buy or sell Company/Bank securities or
professional reputation or the overall image of the Company/ providing insider information to any party who is likely to use
Bank. it for purchasing or selling Company/Bank securities.
3. Engaging in conflicts of interest.
The prohibition on insider transactions includes the following: 4. Abusing their position/authority.
1. Buying or selling Company/Bank securities or securities 5. Engaging in market manipulation.
of other companies engaged in transactions with the 6. Conducting Short Selling or Margin Trading activities.
Company/Bank before the insider information has been
publicly disclosed or made available to the public. Throughout 2024, no insider trading incidents were recorded.
Provision of Funds to Related Parties and Large Fund Provision
The provision of funds to related parties is regulated under OJK (BUMD), Local Governments, and financing policies in Foreign
Regulation No. 26/POJK.03/2021 on the Maximum Limit of Currency. In implementing this policy, BSI always refers to the
Fund Distribution (BMPD) and Large Fund Distribution for Sharia applicable banking regulations, ensuring that each financing
Commercial Banks (BUS). According to this regulation, large fund provided is in accordance with the standards set by the relevant
distribution refers to the provision of funds to individuals or authorities.
groups outside of related parties, amounting to 10% or more of
the bank's core capital. Overall, the distribution of large funds to In providing financing, BSI follows procedures similar to general
related parties is limited to a maximum of 10% of the bank’s core financing, considering a reasonable profit for the bank. As part
capital. Meanwhile, the distribution of funds to parties other of risk management, the provision of large exposure to a single
than related parties is limited to a maximum of 25% of the bank's borrower or group of borrowers, reaching 10% or more of the
core capital (Tier 1). This BMPD regulation for BUS came into bank's core capital, must be conducted with great caution.
effect on January 1, 2022. The financing process is closely monitored by the Financing
Committee, which consists of competent members, including
BSI has the 2024 Financing Policy of Bank Syariah Indonesia, the President Director, who plays a key role in decision-making
which regulates various policies related to the provision of related to large financing. If the President Director is unavailable,
financing, both to Related Parties, Non-Related Parties, State- the Vice President Director can substitute their position in the
Owned Enterprises (BUMN), Regional-Owned Enterprises decision-making process.
In 2024, there were no violations of the Maximum Limit of Fund Distribution (BMPD), neither BMPD violations nor exceeding the
BMPD limits.
Table of Provision of Funds to Related Parties and Large Debtors
2024 2023
No Fund Provider Nominal Nominal
Number of Account Number of Account
(in millions of (in millions of
(NoA) (NoA)
Rupiah) Rupiah)
1 To Related Parties 1.112 1.430.221 781 1.216.755
2 To 25 Core Debtors
a.Individual 25 35.204.051 25 33.353.263
b.Group 25 49.455.058 25 46.735.610
Total Core Debtors 50 84.659.109 50 80.088.873
PT Bank Syariah Indonesia Tbk
484 2024 Annual Report
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Transparency of Financial and Non-Financial Conditions of BUS
BSI has submitted the Good Corporate Governance Implementation Report to Shareholders, the Financial Services Authority (OJK),
and other relevant institutions in accordance with regulatory requirements. Additionally, the Bank has fulfilled its obligation to publish
reports to stakeholders based on applicable accounting standards and in compliance with Bank Indonesia regulations.
List of Consultants, Advisors, or Equivalent Entities Engaged by BUS
Consultant Name Scope of Work
Assegaf Hamzah & Partners Legal Consultant
Hadiputranto Hadinoto & Partners (HHP Law Firm) Legal Consultant
Hotman Paris & Partners Legal Consultant
Karimsyah Legal Consultant
Dewan Syam & Partners Law Firm Legal Consultant
James Purba & Partners Legal Consultant
SSF Law Firm and Partners Legal Consultant
Suhendra & Partners Legal Consultant
Number of Internal Frauds that Occurred and Efforts to Resolve Them
Number of Cases Done by
Board of Commissioners/ Permanent employee Non-Permanent Employees
Directors
Internal Fraud Description
Previous Year Current Previous Year Current Previous Year Current
(2023) Year (2023) Year (2023) Year
(2024) (2024) (2024)
Total Fraud - - 11 24 1 4 -
Resolved - - 11 24 1 4 -
In the process of - - - - - - -
resolution within the
bank
Resolution has not - - - - - - -
been attempted
Followed up through - - 2 8 1 2
legal process
Buy Back Shares and/or Buy Back Obligasi
According to Bank Indonesia Circular Letter (SEBI) No. 12/13/DPbs dated April 30, 2010, regarding the Implementation of Good
Corporate Governance for Sharia Commercial Banks and Sharia Business Units, Buy Back Share and Buy Back Obligation refer to efforts
to reduce the number of issued shares or bonds by repurchasing them, with the payment procedures carried out under applicable
regulations. Throughout 2024, BSI did not conduct any share and/or bond repurchase transactions (Buy Back Shares and/or Buy Back
Obligations).
Distribution of Funds for Social Activities, Both Amount and Recipients of Funds
As part of BSI's commitment to supporting the achievement of the Sustainable Development Goals (SDGs), BSI implements a Social
and Environmental Responsibility (CSR) program, primarily aimed at creating a positive impact on BSI’s operational environment, the
communities it serves, and its stakeholders. As a Sharia-compliant entity, BSI consistently upholds the principles of Maqashid Shariah in
the formulation and implementation of its CSR program.
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Source of Funds Zakat Infaq Social UPZBSI Waqf Total
Education 2,076,590,959 10,810,047,742 296,700,000 56,750,027,762 171,560,934 70,104,927,397
Health 531,534,100 2,162,541,603 1,032,500,000 4,313,131,568 - 8,039,707,271
Humanity 3,521,136,525 43,282,311,591 26,377,286,485 30,375,046,430 340,200,000 103,895,981,031
Ekonomi 6,292,534,030 3,429,015,940 145,000,000 58,873,700,861 121,461,177 68,861,712,008
Advocacy Preaching 144,098,000 8,157,368,525 5,503,136,000 3,529,745,806 - 17,334,348,331
Amil 2,548,779,205 12,635,391,696 2,413,393,192 19,739,098,598 - 37,336,662,691
Total 15,114,672,819 80,476,677,097 35,768,015,677 173,580,751,025 633,222,111 305,573,338,730
Non-Halal Income and its Use
In Million Rupiah
Source
Infaq and Shadaqah 84,691
Fines 21.972
Non-Halal Income 1.240
Others 4.094
111.997
Use of Charity Fund
Donations (117,028)
(Decrease)/Increase of Charity Fund (5,031)
Beginning Balance of Charity Fund 9,907
Ending Balance of Charity Fund 4,876
Implementation of Integrated
Governance
BSI, as a subsidiary of Mandiri Group, actively participates in Objectives of Establishing Integrated Governance:
the Integrated Governance Committee (TKT) established by the 1. Achieving a shared understanding between all subsidiaries
Parent Entity (Bank Mandiri), with membership determined in and Bank Mandiri regarding the improvement of good
accordance with the provisions of the Board of Directors Decree governance quality within the Financial Conglomerate.
of PT Bank Mandiri (Persero) Tbk No. KEP. DIR/136/2015 2. Building strong synergy and business alliances between all
concerning Changes in Membership of Committees Under the subsidiaries and Bank Mandiri to create sustainable added
Board of Commissioners of PT Bank Mandiri (Persero) Tbk. value for the Financial Conglomerat.
The number and composition of Independent Commissioners
serving as members of the Integrated Governance Committee Relationship Between the Parent Entity and Subsidiaries Through
are represented from several subsidiaries as needed and Discussion Forums:
in accordance with applicable regulations. Bank Syariah 1. Integrated Risk Committee (IRC)
Indonesia, as a subsidiary, has followed the directives based on The IRC is an Executive Committee responsible for
recommendations from the Integrated Governance meetings. formulating, among other things, Integrated Risk
Management policies and improving or refining Integrated
Duties and Responsibilities of the TKT Committee: Risk Management policies based on evaluation results.
1. Evaluating internal implementation and the execution of a. Duties, Authority, and Responsibilities of the IRC:
compliance functions in an integrated manner. - The adequacy of processes for identifying,
2. Providing recommendations to the Board of Commissioners measuring, monitoring, and controlling risks in an
of the Parent Entity (TKT). integrated manner, as well as the Integrated Risk
Management information system.
PT Bank Syariah Indonesia Tbk
486 2024 Annual Report
Page 489
- A comprehensive internal control system for the implementation of Integrated Risk Management.
- The implementation of Risk Management within each subsidiary.
b. IRC meetings are held at least three (3) times a year or whenever deemed necessary at the request of one or more committee
members with voting rights (Voting Member), at the request of the Board of Directors, or based on a written proposal from
relevant work units by submitting the discussion materials and coordinating with the Committee Secretary.
2. As a subsidiary, Bank Syariah Indonesia (BSI) regularly involves its Board of Directors in various board forums organized by the
Parent Entity (Bank Mandiri), whether conducted on a quarterly or semi-annual basis.
Integrated Governance Assessment Results
The aspects and results of the BSI Integrated Governance assessment in 2024 are presented in the following table:
No Aspect Semester I/2024 Semester II/2024
1 Board of Directors 1.56 1.22
2 Board of Commissioners 1.60 1.30
3 Sharia Supervisory Board 1.67 1.50
4 Integrated Governance Committee 1.00 1.00
5 SKK (T) 1.25 1.25
6 SKAI (T) 1.00 1.00
7 PMR (T) 1.40 1.40
8 TK (T) Guidelines 1.33 1.33
9 Conflict of Interest 1.00 1.00
10 Remuneration Policy 1.00 1.00
Final Score 1.28 1.20
Semester I of 2024
Ranking Definition of Ranking:
The Financial Conglomerate has been assessed to have implemented Integrated Governance in a generally excellent manner.
This is reflected in an adequate fulfillment of the principles of Integrated Governance. If there are any weaknesses in the
1
implementation of Integrated Governance, they are generally insignificant and can be promptly addressed by the Parent Entity
and/or Financial Service Institutions (LJK).
Governance Structure :
Strengths :
a. The number and composition of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board comply with the requirements
stipulated in the applicable laws and regulations.
b. The number and qualifications of all governance organs and supporting infrastructure for Corporate Governance implementation are in
accordance with the applicable laws and regulations and are sufficient to support good Corporate Governance practices.
Weaknesses :
Regarding the Company’s General Meeting of Shareholders (GMS) held on May 17, 2024, some newly appointed executives have not yet passed the
fit and proper test or received approval from the Financial Services Authority (OJK), namely :
a. Three members of the Board of Commissioners and two members of the Board of Directors. The review and fulfillment of the required documents
for the OJK fit and proper test are currently in progress.
b. Two members of the Sharia Supervisory Board. The review and fulfillment of the required documents for OJK approval are currently in progress.
Governance Process :
Strengths :
Similar to the governance structure aspect, nearly all evaluation criteria for governance processes are positive factors in the implementation of
corporate governance, including :
a. The execution of duties and responsibilities by the Board of Directors, Board of Commissioners, and Sharia Supervisory Board has been carried
out in accordance with established Work Guidelines, adhering to good corporate governance principles. Meetings of the Board of Directors,
Board of Commissioners, Sharia Supervisory Board, and Joint Meetings are well-documented and serve as materials for evaluation, improvement,
and strengthening corporate governance implementation to support the Company’s objectives.
b. All governance organs and supporting infrastructure function effectively in overseeing the implementation of good corporate governance.
PT Bank Syariah Indonesia Tbk
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CORPORATE
GOVERNANCE
Weaknesses :
Efforts to improve operational risk management are ongoing, including the development of a Fraud Detection System (FDS) to minimize fraud
incidents. However, the implementation of the FDS still requires further progress to achieve the expected results.
Governance Outcome :
Strengths :
a. The Integrated Compliance Report has been submitted to the parent company on time.
b. The Bank’s Governance Report, Annual Report, and Bank Soundness Level Report have been submitted to the regulator on time.
c. The recommendations from the Sharia Supervisory Board’s oversight have been conveyed to the Company’s Board of Directors, covering the
supervision of both Corporate Governance principles and Sharia principles.
d. The Internal Audit Unit has prepared and submitted reports on the execution of its duties and responsibilities to the authorized officials in a
complete, routine, and timely manner, with proper documentation.
Weaknesses:
There are still regulatory fines that need to be addressed.
Semester II of 2024
Ranking Definition of Ranking:
The Financial Conglomerate has been assessed to have implemented Integrated Governance in a generally excellent manner.
This is reflected in an adequate fulfillment of the principles of Integrated Governance. If there are any weaknesses in the
1
implementation of Integrated Governance, they are generally insignificant and can be promptly addressed by the Parent Entity
and/or Financial Service Institutions (LJK).
Governance Structure :
Strengths :
a. The number and composition of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board comply with the requirements
stipulated in the applicable laws and regulations.
b. The number and qualifications of all governance organs and supporting infrastructure for Corporate Governance implementation are in accordance
with the applicable laws and regulations and are sufficient to support good Corporate Governance practices.
Weaknesses :
Regarding the Company’s General Meeting of Shareholders (GMS) held on May 17, 2024, there was one executive who had not yet received approval
from the Financial Services Authority (OJK): Dr. KH. Abdul Ghofur Maimoen, MA (Sharia Supervisory Board Member).
Note: Approval has now been granted by OJK as per OJK Letter Number SR-13/PB.02/2025 dated January 9, 2025.
Governance Process :
Strengths :
Similar to the governance structure aspect, nearly all evaluation criteria for governance processes are positive factors in the implementation of
corporate governance, including :
a. The execution of duties and responsibilities by the Board of Directors, Board of Commissioners, and Sharia Supervisory Board has been carried
out in accordance with established Work Guidelines, adhering to good corporate governance principles. Meetings of the Board of Directors, Board
of Commissioners, Sharia Supervisory Board, and Joint Meetings are well-documented and serve as materials for evaluation, improvement, and
strengthening corporate governance implementation to support the Company’s objectives.
b. All governance organs and supporting infrastructure function effectively in overseeing the implementation of good corporate governance.
Weaknesses :
Risk management implementation still needs improvement, as there were repeated incidents of fraud and system failures during the assessment
period.
Governance Outcome :
Strengths :
a. The Integrated Compliance Report has been submitted to the parent company on time.
b. The Bank’s Governance Report, Annual Report, and Bank Soundness Level Report have been submitted to the regulator on time.
c. The recommendations from the Sharia Supervisory Board’s oversight have been conveyed to the Company’s Board of Directors, covering the
supervision of both Corporate Governance principles and Sharia principles.
d. The Internal Audit Unit has prepared and submitted reports on the execution of its duties and responsibilities to the authorized officials in a
complete, routine, and timely manner, with proper documentation.
Weaknesses:
There are still regulatory fines that need to be addressed.
PT Bank Syariah Indonesia Tbk
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Implementation of the Guidelines for
Public Company Governance
Principle Recommendation Implementation at Bank BSI
Aspect 1: Relationship between Public Companies and Shareholders in Guaranteeing Shareholder Rights.
Principle 1 : 1.1 In the Annual General Meeting of Shareholders (AGMS) and Extraordinary
Increasing the Public Companies have technical methods GMS, Bank Syariah Indonesia (BSI) has implemented the voting process both
Value of Holding or procedures for collecting votes, both openly and closely as stated in the GMS Rules of Procedure, both for those
General Meetings of openly and secretly, which prioritize who are physically present through the system provided by the Company's
Shareholders (GMS). independence. Securities Administration Bureau and those who are present electronically
through the Electronic General Meeting System (eASY.KSEI) facility provided
by KSEI. At the Annual GMS held in 2024, the voting mechanism is carried
out by shareholders or their proxies who abstain and those who disagree will
be asked to raise their hands and submit their voting cards, those who do not
raise their hands can be considered to agree to the proposal being discussed.
Voting is also carried out electronically (e-voting) for shareholders who are
not physically present or who provide their power of attorney electronically
(e-proxy) through the Electronic General Meeting System (eASY.KSEI)
facility provided by KSEI. The counting of the voting results is carried out
by an independent party, namely the Securities Administration Bureau of PT
Datindo Entrycom. Thus, the independence and interests of shareholders
can be maintained in the voting process. The Company has created the GMS
Rules of Procedure which can be downloaded on the Company's website at
the time of the GMS Invitation , the rules of procedure are also available to
Shareholders which can be downloaded during the GMS via the QR code
provided and the main points of the GMS rules of procedure are also read out
before the GMS begins.
Description: Fulfilled (Comply)
1.2 At the Annual GMS held in 2024 all members of the Board of Directors and
All members of the Board of Directors and members of the Board of Commissioners of BSI were present.
members of the Board of Commissioners of
the Public Company attended the AGMS. Description: Fulfilled (Comply)
1.3 Summary of Minutes of the GMS held in 2024, both in Indonesian and English,
A summary of the minutes of the GMS is has been announced 2 (two) working days after the GMS and has been
available on the Public Company Website uploaded to the BSI Website, BEI Website, and eASY KSEI (KSEI Website).
for at least 1 (one) year.
Description: Fulfilled (Comply)
Principle 2: 2.1 Bank BSI has a communication policy with shareholders or investors as
Improving the Quality Public Companies have a communication regulated in the Standard Operating Procedure (SOP) Corporate Secretary
of Public Company policy with shareholders or investors. & Communication in Chapter V. Communications carried out by Bank BSI
Communication include through the implementation of GMS, Public Expose, Analyst Meeting,
with Shareholders or Financial Reports, and Annual Reports, as well as providing accurate and
Investors. timely information disclosure. In addition, Bank BSI also provides information
that can be accessed via the Bank BSI website. The website also contains
information on the addresses of Bank BSI's head office and branch offices,
e-mail addresses, social media access, and contact centers as a means for
shareholders and investors to communicate with the Bank easily.
Description: Fulfilled (Comply)
2.2 Bank BSI always manages information on the website so that the Company's
Public Companies disclose the Public shareholders or investors can obtain the latest information related to BSI.
Company's communication policy with
shareholders or investors on the Website. Description: Fulfilled (Comply)
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Principle Recommendation Implementation at Bank BSI
Aspect 2: Functions and Roles of the Board of Commissioners
Principle 3: 3.1 Bank BSI has complied with the provisions of Article 20 POJK No. 33/
Strengthening Determination the number of members POJK.04/2014 concerning the Board of Directors and Board of Commissioners
the Membership of the Board of Commissioners takes of Issuers or Public Companies, namely the number of members of the Board
and Composition into account the conditions of the Public of Commissioners is more than 2 (two) people.
of the Board of Company.
Commissioners. As of December 31, 2023, the Board of Commissioners of BSI consisted of
nine (9) members, comprising four (4) Independent Commissioners and four
(4) Non-Independent Commissioners. The number of Board of Commissioners
members did not exceed the number of Board of Directors members.
Description: Fulfilled (Comply)
3.2 Bank BSI’s Board of Commissioners has a diversity of expertise, knowledge,
Determining the composition of the and experience aimed at supporting Bank BSI's business development.
members of the Board of Commissioners This can be seen from the profile of each Board of Commissioners on the
which into diversity of skills, knowledge Company's website.
and experience required.
Description: Fulfilled (Comply)
Principle 4: 4.1 The Board of Commissioners has a self-assessment policy that is regulated in
Improving the quality The Board of Commissioners has the Board of Commissioners' Rules of Procedure.
of the Board of a self-assessment policy to assess
Commissioners duty the performance of the Board of Description: Fulfilled (Comply)
implementations and Commissioners.
responsibilities.
4.2 The self-assessment policy to assess the performance of the Board of
The self-assessment policy for assessing Commissioners has been disclosed in this Annual Report.
the performance of the Board of
Commissioners is disclosed in the Annual Description: Fulfilled (Comply)
Report of the Public Company.
4.3 The Board of Commissioners has a policy regarding the resignation of
The Board of Commissioners has a policy members of the Board of Commissioners if they are involved in financial
regarding the resignation of members of crimes as regulated in the Bank BSI’s Corporate Governance Standard
the Board of Commissioners if they are Operating Procedure (SOP).
involved in financial crimes.
Description: Fulfilled (Comply)
4.4 The succession policy has been regulated in the Guidelines and Work
The Board of Commissioners or Procedures of the Bank BSI’s Remuneration & Nomination Committee.
the Committee that carries out the
Remuneration and Nomination function Description: Fulfilled (Comply)
prepares a succession policy in the
nomination process for members of the
Board of Directors.
Aspect 3: Functions and Roles of the Board of Directors
Principle 5: 5.1 BSI has complied with the provisions of Article 20 of POJK No. 33/POJK.04/2014
Strengthening the Determination of the number of members concerning the Board of Directors and Board of Commissioners of Issuers or
Membership and of the Board of Directors takes into account Public Companies, which require that the Board of Directors of an Issuer or Public
Composition of the the conditions of the Public Company and Company consist of at least two (2) members. As of December 31, 2023, BSI’s
Board of Directors. the effectiveness of decision making. Board of Directors comprised ten (10) members, with its composition determined
based on the complexity and needs of the company.
Description: Fulfilled (Comply)
5.2 Bank BSI's Board of Directors has a diverse background of expertise,
Determining the composition of the Board knowledge and experience. This can be seen from the profile of each Director
of Directors members takes into account on the Company's website. The diversity and number of Directors are needed
the diversity of skills, knowledge and to provide the best alternative problem solving for the Bank, according to the
experience required. needs, size and complexity of the Bank's business.
Description: Fulfilled (Comply)
5.3 The Director overseeing the accounting or finance sector at BSI is the
Members of the Board of Directors who Director of Finance & Strategy, Mr. Ade Cahyo Nugroho. With his educational
oversee the accounting or finance sector background, experience, and expertise in finance, his qualifications can be
have expertise and/or knowledge in the reviewed in detail in his profile on the Company's website.
accounting sector.
Description: Fulfilled (Comply)
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Principle Recommendation Implementation at Bank BSI
Principle 6: 6.1 The Board of Directors has a self-assessment policy. The Board of Directors'
Improving the The Board of Directors has a self-assessment performance assessment is carried out through a self-assessment mechanism
Implementation policy to assess the performance of the to assess the implementation of the Board of Directors' performance as
Quality of the Board of Board of Directors stipulated in the BSI Corporate Governance Standard Operating Procedure
Directors' Duties and (SOP).
Responsibilities.
Description: Fulfilled (Comply)
6.2 The self-assessment policy to assess the performance of the Board of
The self-assessment policy for assessing the Directors has been disclosed in this Annual Report.
performance of the Board of Directors is
disclosed in the annual report of the Public Description: Fulfilled (Comply)
Company.
6.3 The Board of Directors has a policy regarding the resignation of members
The Board of Directors has a policy of the Board of Directors if involved in financial crimes as regulated in the
regarding the resignation of members of Standard Operating Procedure (SOP) for Bank BSI’s Corporate Governance.
the Board of Directors if they are involved
in financial crimes. Description: Fulfilled (Comply)
Aspect 4: Stakeholders Participation
Principle 7: 7.1 To prevent insider trading, Bank BSI has a policy that regulates this
Improving company Public Companies have policies to prevent in the Standard Operating Procedure (SOP) of Corporate Secretary &
governance aspects insider trading. Communication.
through Stakeholder
Participation. Description: Fulfilled (Comply)
7.2 Bank BSI already has an anti-fraud policy. Bank BSI's anti-fraud policy is the
Public Companies have anti-corruption and main foundation for implementing an anti-fraud strategy through 4 (four)
anti-fraud policies. pillars of the fraud control system, namely:
1. Fraud Prevention;
2. Fraud Detection;
3. Fraud Investigation, Reporting and Imposition of Sanctions; and
4. Fraud Monitoring, Evaluation and Follow-up. BSI's Anti-Fraud Policy can be
accessed on the BSI website.
BSI also has Technical Operational Instructions (PTO) for Gratification Control.
Description: Fulfilled (Comply)
7.3 Bank BSI has a Procurement Policy for Goods and Services, namely SPO
Public Companies have a policy on the Procurement and PTO Procurement for procurement of goods and services.
selection and improvement of supplier or
vendor capabilities. Description: Fulfilled (Comply)
7.4 BSI has a policy regarding the fulfillment of creditors' rights, which serves
Public Companies have a policy regarding as a guideline in extending loans to creditors. The policy on the fulfillment
the fulfillment of creditors' rights of creditors' rights is regulated in BSI’s Policies, Standard Procedures, and
Product Manual.
Description: Fulfilled (Comply)
7.5 Bank BSI has a whistleblowing system policy that refers to the BSI Corporate
Public Companies have a whistleblowing Governance Policy & Internal Audit SOP and has been uploaded to the BSI
system policy website (www.bankbsi.co.id)
Description: Fulfilled (Comply)
7.6 Bank BSI has a policy of providing long-term incentives to the Board of
The Public Company has a policy of Directors, which is regulated in the Guidelines and Work Procedures of the
providing long-term incentives to Directors Remuneration & Nomination Committee and policies related to employee
and employees. remuneration.
Description: Fulfilled (Comply)
Aspect 5: Information Transparency
Principle 8: 8.1 Bank BSI always manages the Company's Web as optimally as possible so
Improving the Public Companies utilize information that the information obtained by shareholders or investors or the public is the
Implementation of technology wider than Websites as a latest and accurate information. In addition to the Website, BSI also utilizes
Transparency of medium for information disclosure. technology such as SMS Banking and Mobile Banking. Utilizing other social
Information media applications such as Instagram, Facebook, Youtube and Twitter for
information disclosure media.
Description: Fulfilled (Comply)
8.2 Bank BSI has disclosed information regarding shareholders who own 5% or
The Annual Report of a Public Company more of the Company's shares in this Annual Report.
discloses the ultimate beneficial owner of
shares in the Public Company of at least Description: Fulfilled (Comply)
5% (five percent), in addition to disclosure
of the ultimate beneficial owner of shares
in the Public Company through major and
controlling shareholders.
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CORPORATE
GOVERNANCE
Good Corporate Governance
Assessment
Self Assessment 1. Implementation of the duties and responsibilities of the
Board of Commissioners.
As a manifestation of the Company's commitment to POJK 2. Implementation of the duties and responsibilities of the
No. 17 of 2023 concerning the Implementation of Governance Board of Directors.
for Commercial Banks and SEOJK No. 10/SEOJK.03/2014 3. Completeness and implementation of the Committee’s
concerning the Assessment of the Health Level of Sharia duties.
Commercial Banks and Sharia Business Units, BSI has routinely 4. Implementation of the duties and responsibilities of the
carried out self-assessments of GCG implementation. The Sharia Supervisory Board.
assessment of Good Corporate Governance (GCG) factors 5. Implementation of sharia principles in fund collection and
is a study of the quality of the Bank's management of the distribution activities as well as services.
implementation of GCG principles that refer to regulatory 6. Handling conflicts of interest.
provisions. The implementation of the assessment of GCG 7. Implementation of compliance functions.
implementation in BSI is carried out every semester, namely 8. Implementation of the internal audit function.
at the end of June and December. The results of the GCG self- 9. Implementation of the external audit function.
assessment are grouped into 5 (five) categories: Rank 1, Rank 2, 10. Legal Lending Limit (BMPD).
Rank 3, Rank 4 and Rank 5. 11. Transparency of financial and non-financial conditions of
BUS, reports on the implementation of Good Corporate
Governance and internal reporting.
Assessment Criteria
The Party Conducting The Assessment
The implementation of self-assessment on the implementation
of GCG refers to the OJK Circular Letter which covers 3 Assessment of GCG implementation is carried out through self-
(three) aspects of governance, namely governance structure, assessment done by the Compliance Group.
governance process and governance outcome. The assessment
of the three aspects of governance is carried out on:
PT Bank Syariah Indonesia Tbk
492 2024 Annual Report
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Assessment Score
GOOD CORPORATE GOVERNANCE FACTOR ASSESSMENT
Semester 1 Tahun 2024
Ranking Rank Definition
Individual 2 “The Bank Management has implemented Good Corporate Governance which can be said to be well done. This is
reflected in the implementation of adequate Good Corporate Governance principles. If there are weaknesses in the
implementation of Good Corporate Governance principles, then generally these weaknesses are less significant and
can be resolved with normal actions by Bank management.”
Analysis
Based on the Self Assessment results of the Governance Structure, Governance Process and Governance Outcome aspects of 11 (eleven) GCG
Implementation Assessment Factors for the position of Semester 1 of 2024, Bank Management has done well the implemented Good Corporate
Governance (GCG), as reflected in the following matters :
1. Implementation of duties and responsibilities of the Board of Commissioners
a. The number and composition of the Board of Commissioners have met the requirements stipulated in the provisions of applicable laws and
regulations. Members of the Board of Commissioners do not hold concurrent positions except for matters stipulated in applicable provisions and
do not have family relationships with fellow members of the Board of Commissioners and/or members of the Board of Directors. The Board of
Commissioners has guidelines and work procedures and all members have integrity, competence and adequate financial reputation to support
them in carrying out their duties and responsibilities in addition to efforts that are continuously made in conducting continuous learning.
b. All members of the Board of Commissioners do not violate the provisions on concurrent positions as stipulated in the regulations issued by the
Regulator, (including the Financial Services Authority, Bank Indonesia and other laws and regulations).
c. All members of the Board of Commissioners do not have financial, management, ownership and family relationships with fellow members of the
Board of Commissioners, the Board of Directors and/or Controlling Shareholders.
d. The Board of Commissioners has a Board of Commissioners Work Regulations in accordance with applicable laws and regulations and best
practices for implementing GCG.
e. The implementation of duties and responsibilities in the form of supervisory actions, evaluations and independence of the Board of Commissioners
has been adequate, including ensuring the implementation of GCG principles in every business activity of the Bank at all levels or levels of the
organization, including through the Board of Commissioners meeting forum or regular meetings of the Board of Commissioners with the Board of
Directors or Field Directors to ensure that operational activities have been running well and in accordance with GCG principles. All results of the
meeting are stated in the minutes of the meeting and are well documented. During Semester 1 of 2024, 9 (nine) internal meetings of the Board of
Commissioners (Rakomdir) were held, and 7 (seven) meetings of the Board of Directors with the Board of Commissioners .
2. Implementation of the duties and responsibilities of the Board of Directors
a. The Bank has a number of Board of Directors members exceeding the minimum number stipulated in the applicable provisions and all members
of the Board of Directors are domiciled in Indonesia and meet all requirements stipulated in accordance with the applicable provisions, including
those related to concurrent positions, independence, integrity, competence and good financial reputation to support the implementation of their
duties and responsibilities as Board of Directors.
b. None of the members of the Board of Directors violate the provisions on concurrent positions as stipulated in the Regulations issued by the
Regulator, (including the Financial Services Authority, Bank Indonesia and other statutory provisions).
c. None of the members of the Board of Directors have financial, management, ownership and family relationships with fellow members of the Board
of Directors, the Board of Commissioners, and/or Controlling Shareholders.
d. The Board of Directors has a Board of Directors Work Procedure Guideline in accordance with the applicable laws and regulations and best
practices for implementing GCG.
e. The Board of Directors has determined policies and strategic decisions through Board of Directors Meetings effectively and efficiently and each
decision of the Board of Directors Meeting is stated in the Minutes of the Board of Directors Meeting. During Semester 1 of 2024, 25 (twenty five)
Board of Directors meetings were held.
f. The Board of Directors has carried out the management of the Bank based on the principles of prudence, sharia principles, and GCG principles.
The audit findings have been followed up, and other matters related to the governance process have been fulfilled and provided optimal results.
3. Completeness and implementation of Committee duties
a. The Bank has an Audit Committee, a Risk Monitoring Committee and a Nomination & Remuneration Committee in accordance with applicable
provisions. The Committee has a Charter/as a guideline in carrying out its duties and responsibilities.
b. All Committees carry out their duties independently and effectively through meetings that are held routinely involving/inviting related work units
to obtain comprehensive and detailed input regarding problems and conditions in operational activities.
c. The Committee has carried out its functions in accordance with applicable provisions by submitting regular reports or recommendations according
to its duties to the Board of Commissioners.
4. Implementation of the duties and responsibilities of the Sharia Supervisory Board
a. The competence, reputation and independence of the DPS have been in accordance with applicable provisions so that it can carry out its duties
and responsibilities properly.
b. The appointment/replacement of DPS members and the implementation of their duties and responsibilities have been carried out properly in
accordance with the principles of GCG and applicable provisions.
c. During Semester 1 of 2024, the DPS has implemented:
DPS Meetings DPS Opinions Given Pick Test
16 24 27
5. The implementation of Syariah principles in fund mobilization, fund distribution, and service provision activities.
a. In general, the Bank has carried out fund mobilization, fund distribution, and service provision activities in accordance with Sharia principles and
applicable regulations. This is supported by the adequate competence of the Sharia Supervisory Board (DPS).
b. The process of product development and the implementation of fund mobilization, fund distribution, and banking services are generally in
compliance with the fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the opinions of the Syariah Supervisory
Board (DPS).
c. The activities of fund mobilization, fund distribution, and service provision are governed by Standard Operating Procedures (SOPs) that align with
Sharia principles.
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CORPORATE
GOVERNANCE
6. Conflicts of Interest Management
a. The Bank has established internal regulations aimed at preventing transactions involving conflicts of interest, including the Indonesian Sharia Bank
Corporate Governance Policy, Anti-Fraud Policy, and Human Capital Standard Operating Procedures.
b. During the first semester of 2024, there were no transactions involving conflicts of interest that directly or indirectly involved the Board of
Directors, Board of Commissioners, or the Sharia Supervisory Board (DPS).
c. The Bank’s internal policies on conflicts of interest effectively prevent such occurrences, ensuring that they do not cause harm or reduce the Bank’s
profitability.
7. Implementation of the Compliance Function
a. The Compliance Director has met the independence requirements and does not hold a concurrent position as President Director, nor does he
oversee business and operational functions, treasury, finance and accounting, logistics and procurement of goods/services, or internal audit. The
compliance unit operates independently from the operational units and reports directly to the Compliance Director.
b. The Compliance Director and the Compliance Unit have carried out their duties and responsibilities in accordance with applicable regulations and
have also performed other tasks related to the compliance function.
c. To ensure that all internal regulations and bank products comply with prevailing laws and regulations, each internal regulation issued is subjected
to a compliance review beforehand.
d. The Bank has submitted the principal report on the implementation of the Compliance Function Director’s duties in a timely manner. The scope of
the report aligns with regulatory requirements.
8. Implementation of Internal Audit Function
a. The adequacy of the Governance Structure in relation to the implementation of the internal audit function is well established, as reflected in the
following:
1. The Bank has an Internal Audit Business Unit (SKAI) that reports directly to the President Director and is authorized to communicate directly
with the Board of Commissioners and/or the Audit Committee.
2. The Bank has also established an Internal Audit Charter and internal regulations related to internal audit, including the Indonesian Sharia Bank
Internal Audit Policy, Internal Audit Control Standard Procedures, and the Online Follow-Up Monitoring List (DMTL) PTO.
3. The fulfillment and enhancement of SKAI's human resource quality are continuously carried out in coordination with the Human Resources Unit.
b. The effectiveness of Good Corporate Governance (GCG) implementation in relation to the internal audit function is well established, as reflected
in the following:
1. The Board of Directors, together with the Internal Audit Business Unit (SKAI), ensures the implementation of internal controls at all management
levels through audit examinations and actively encourages the resolution of follow-up actions on SKAI’s audit findings.
2. SKAI's findings, as documented in the Audit Report, have been reviewed and directed by the Board of Directors, with follow-ups monitored by
SKAI and reported to the Board of Commissioners.
3. SKAI has performed its supervisory function independently, with an adequate scope of responsibilities, in line with the audit execution plan and
monitoring of audit results.
c. .The quality of outcomes from the implementation of the internal audit function is satisfactory and meets stakeholders' (particularly the Board of
Commissioners') expectations, as reflected in SKAI’s periodic reports to the Board of Commissioners through the Audit Committee, which include
Audit plan realization, Significant findings and recommendations, and Completion of follow-up actions on audit results and directives from the
Board of Directors.
9. Implementation of the External Audit Function
a. The audit conducted by the Public Accounting Firm (KAP) has been carried out effectively and meets the established criteria.
b. The appointment of the Public Accountant/Public Accounting Firm (KAP) complies with the minimum requirements set forth in applicable
regulations. The audit is conducted independently by the Public Accountant/KAP.
c. The quality and scope of the audit results from the Public Accountant/KAP align with the applicable regulations.
10.Legal Lending Limit (BMPD) Implementation
a. The Bank has established written policies, systems, and procedures for fund provision to related parties and large exposures, including monitoring
and issue resolution mechanisms.
b. The Bank regularly evaluates and updates its policies, systems, and procedures related to BMPD to align with prevailing regulations and laws.
Additionally, the Bank ensures that fund provisions to related parties and large exposures comply with prudential principles.
c. The Bank submits periodic reports on BMPD to the Financial Services Authority (OJK) in a timely manner. The Bank's implementation of fund
provisions to related parties and/or large exposures adheres to applicable BMPD regulations, prudential principles, and relevant laws while also
considering capital adequacy and portfolio diversification.
11.Transparency of Financial and Non-Financial Conditions of the Sharia Commercial Bank (BUS), GCG Implementation Report, and Internal Reporting
a. The Bank’s Internal Reporting System is capable of providing timely, accurate, complete, and reliable data and information, effectively supporting
management decision-making. This is reinforced by the Bank's Information Technology System, which ensures adequate asset and information
maintenance.
b. The Bank transparently discloses financial and non-financial information to the public through its official website www.bankbsi.co.id and other
appropriate media, ensuring easy access for all stakeholders. Financial and non-financial reports are also submitted to regulators and stakeholders
in compliance with applicable regulations.
c. The scope of financial and non-financial information is comprehensive and timely, meeting regulatory requirements.
d. The GCG Implementation Report has been submitted on time to stakeholders in accordance with applicable regulations. The 2023 GCG Report
was submitted to the Financial Services Authority (OJK) on April 23, 2024, via letter No. 04/736-3/DIR-CPG.
PT Bank Syariah Indonesia Tbk
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Considering the conclusions outlined above, the strengths and weaknesses of GCG implementation at Bank Syariah Indonesia are explained below :
1. The Strength of GCG Implementation
a. Governance Structure
In general, the Bank has established a comprehensive governance structure and infrastructure in compliance with applicable regulations to support
the implementation of GCG principles across all work lines and operations, aiming to achieve outcomes that meet stakeholder expectations.
b. Governance Process
In general, the implementation of GCG has been in accordance with applicable regulations, as reflected in the Bank’s compliance with its obligations
to regulators and the fulfillment of its responsibilities to all stakeholders.
c. Governance Outcome
The outcome of GCG implementation at Bank Syariah Indonesia can be observed through the Bank's financial and non-financial achievements.
Financially, this is reflected in the key financial performance indicators up to June 2024 (unaudited), as presented in the following table:
Sector June Description
Company’s profit 3,401.32 BSI's performance in June 2024 showed a year-on-year (YoY) increase, driven by the following
factors:
Total of Asset 360,850.48 1. Increase in Company Profit, is caused by:
OHC 5,074.15 a. Growth in margin income
b. Increase in fee-based income
Financing 257,387.61 c. Well-maintained (OHC)
2. Increase in Assets, is driven by:
Third Party Funding 296,697.95 a. Growth in third-party funds (DPK)
b. Increase in financing distribution
a. Current Account 55,338.45
b. Saving 128,776.00
c. Deposit 112,583.50
CASA 184,114.45
Meanwhile, in non-financial aspects, during the first semester of 2024, the Bank received a total of 49 awards, including:
1. The Best CEO 2023 (SWA)
2. Best Investor Relation – Banking Indonesia 2023 (International Finance Award)
3. Top Rank Sharia Bank in Satisfaction, Loyalty & Engagement 2024 (Infobank)
4. The Best Integrated CSR Program (First Indonesia)
5. The Best Leadership Focus on CSR Program (First Indonesia)
6. The Most Promising Company in Social Media Utilization for Banking Industry (Markplus Indonesia)
7. The Best Bank Umum Syariah 2024 (Infobank)
8. The Best Islamic Bank by Country – Indonesia (Islamif Finance News)
9. Big Cap - Market capitalization exceeded IDR 25 trillion. (Investortrust.id)
10.Best Islamic Wealth Manager (Global Private Banker)
2. Weaknesses in GCG Implementation
1. Following the Annual General Meeting of Shareholders (AGMS) held on May 17, 2024, some appointed officials have yet to pass the fit & proper
test or receive approval from the Financial Services Authority (OJK), including:
a. Three members of the Board of Commissioners and two members of the Board of Directors, currently under review and in the process of
completing the required documentation for OJK’s fit & proper test submission.
b. Two members of the Sharia Supervisory Board, currently in the review process and completing documentation for OJK approval submission.
2. Based on the self-assessment of governance processes, there are still certain fund mobilization and/or distribution activities that are not yet fully
aligned with Sharia principles, despite the fact that all of the Bank’s products comply with DSN-MUI fatwas and Sharia Supervisory Board (DPS)
opinions, and all related SOPs have been established through proper mechanisms.
3. Certain regulatory fines remain outstanding and require further attention from management. The Bank has conducted a root cause analysis to
identify the underlying causes and establish corrective actions aimed at mitigating risks and preventing similar fines from occurring in future
periods.
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CORPORATE
GOVERNANCE
ASSESSMENT OF GOOD CORPORATE GOVERNANCE FACTORS
Semester 2 Tahun 2024
Rating Ratings Definition
Individual 2 The Bank's management has implemented Good Corporate Governance (GCG) in a generally sound manner. This
is reflected in the adequate application of GCG principles. If any weaknesses exist in the implementation of GCG
principles, they are generally insignificant and can be resolved through normal managerial actions.
Analysis
Based on the results of the Self-Assessment on the aspects of Governance Structure, Governance Process, and Governance Outcome for the 11 (eleven)
Evaluation Factors of GCG Implementation for the second semester of 2024, the Bank’s Management has implemented Good Corporate Governance
(GCG) in a generally sound manner, as reflected in the following:
1. Duties and Responsibilities of the Board of Commissioners
a. All members of the Board of Commissioners have passed the fit and proper test conducted by the Financial Services Authority (OJK). The number
of members on the Board of Commissioners complies with the requirements set forth in the applicable laws and regulations. Members of the Board
of Commissioners do not hold concurrent positions, except in cases permitted by the prevailing regulations, and do not have family relationships
with fellow members of the Board of Commissioners and/or members of the Board of Directors. The Board of Commissioners has established work
guidelines and rules of conduct, and all members possess adequate integrity, competence, and financial reputation to support them in carrying out
their duties and responsibilities, in addition to continuous efforts to enhance their knowledge through ongoing learning.
b. None of the members of the Board of Commissioners violate the provisions regarding concurrent positions as stipulated by the regulations issued
by the regulatory authorities (namely, the Financial Services Authority, Bank Indonesia, and other applicable laws and regulations).
c. None of the members of the Board of Commissioners have financial, managerial, ownership, or family relationships with fellow members of the
Board of Commissioners, the Board of Directors, and/or the Controlling Shareholder.
d. The Board of Commissioners has established its Rules of Conduct in accordance with applicable laws and regulations, as well as best practices in
the implementation of Good Corporate Governance (GCG).
e. The implementation of the duties and responsibilities of the Board of Commissioners, including oversight, evaluation, and maintaining
independence, has been adequate. This includes ensuring the application of GCG principles in all business activities of the Bank at every level of
the organization, among others, through Board of Commissioners meetings or joint meetings between the Board of Commissioners and the Board
of Directors or relevant Directors on a regular basis. These meetings serve to ensure that operational activities are conducted properly and in
accordance with GCG principles. All meeting outcomes are documented in minutes and properly archived. During the second semester of 2024,
the Board of Commissioners held eight (8) internal meetings and five (5) joint meetings with the Board of Directors (Rakomdir).
2. Duties and Responsibilities of the Board of Directors
a. All members of the Board of Directors have passed the fit and proper test conducted by the Financial Services Authority (OJK). The Bank has a
number of Directors that exceeds the minimum requirement as stipulated by applicable regulations. All members of the Board of Directors reside
in Indonesia and meet all the requirements set forth in the prevailing regulations, including those related to concurrent positions, independence,
integrity, competence, and good financial reputation, to support the execution of their duties and responsibilities as Directors.
b. None of the members of the Board of Directors violate the provisions regarding concurrent positions as stipulated by regulations issued by
regulatory authorities (namely, the Financial Services Authority, Bank Indonesia, and other applicable laws and regulations).
c. None of the members of the Board of Directors have financial, managerial, ownership, or family relationships with fellow members of the Board of
Directors, the Board of Commissioners, and/or the Controlling Shareholder.
d. The Board of Directors has established its Rules of Conduct in accordance with applicable laws and regulations, as well as best practices in the
implementation of Good Corporate Governance (GCG).
e. The Board of Directors has effectively and efficiently established policies and strategic decisions through Board of Directors meetings, with all
decisions documented in the Meeting Minutes of the Board of Directors. During the second semester of 2024, a total of twenty (20) Board of
Directors meetings were held.
f. The Board of Directors has managed the Bank in accordance with the principles of prudence, Sharia principles, and GCG principles. Audit findings
have been duly followed up, and other governance processes have been fulfilled, yielding optimal results.
3. Completeness and Implementation of Committee Duties
a. The Bank has established an Audit Committee, a Risk Monitoring Committee, and a Nomination & Remuneration Committee in accordance with
applicable regulations. Each committee has a charter that serves as a guideline in carrying out its duties and responsibilities.
b. All committees perform their duties independently and effectively through regular meetings, involving or inviting relevant work units to obtain
comprehensive and detailed input on issues and conditions in operational activities.
c. The committees have carried out their functions in accordance with applicable regulations by submitting regular reports or recommendations, as
required by their respective duties, to the Board of Commissioners.
4. Implementation of the Duties and Responsibilities of the Syariah Supervisory Board
a. The competence, reputation, and independence of the Sharia Supervisory Board (DPS) comply with applicable regulations, enabling it to effectively
carry out its duties and responsibilities.
b. The appointment and replacement of DPS members, as well as the execution of their duties and responsibilities, have been conducted in
accordance with Good Corporate Governance (GCG) principles and applicable regulations.
c. During the second semester of 2024, the DPS has carried out:
DPS Meeting DPS Opinion proposal Sample Testing
16 23 19
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5. Duties and Responsibilities of the Syariah Supervisory Board
a. In general, the Bank has carried out fundraising, fund distribution, and service provision activities in accordance with Sharia principles and
applicable regulations. This is supported by the adequate competence of the Syariah Supervisory Board (DPS).
b. The process of product development and the execution of fundraising, fund distribution, and banking services have generally complied with the
fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the opinions of the DPS.
c. Fundraising, fund distribution, and service provision activities are governed by Standard Operating Procedures (SOPs) that adhere to Sharia
principles.
6. Conflict of Interest Management
a. The Bank has established internal regulations aimed at preventing transactions that involve conflicts of interest, including the Corporate
Governance Policy of Bank Syariah Indonesia, the Anti-Fraud Policy of Bank Syariah Indonesia, and the Standard Operating Procedures for Human
Capital.
b. Throughout the second semester of 2024, no transactions involving conflicts of interest were recorded, either directly or indirectly, involving the
Board of Directors, Board of Commissioners, or the Sharia Supervisory Board (DPS).
c. The Bank's internal conflict of interest policy has been effectively implemented to prevent conflicts of interest, ensuring that they do not result in
any losses or reduced profitability for the Bank.
7. Implementation of Compliance Function
a. The Compliance Director has met the independence requirements and does not hold a concurrent position as the President Director. Additionally,
the Compliance Director does not oversee business and operational functions, treasury, finance and accounting, logistics, procurement of goods/
services, or internal audit. The compliance unit operates independently from operational units and reports directly to the Compliance Director.
b. The Compliance Director and the Compliance Unit have carried out their duties and responsibilities in accordance with applicable regulations, as
well as other tasks related to the compliance function.
c. To ensure that every internal regulation and product launched by the Bank complies with prevailing laws and regulations, a compliance review is
conducted before the issuance of any internal regulation.
d. The Bank has submitted the key reports on the implementation of the Compliance Function Director’s duties in a timely manner. The scope of
these reports aligns with regulatory requirements.
8. Implementation of Internal Audit Function
a. Adequacy of Governance Structure in the Implementation of Internal Audit Function
1. The Bank has established an Internal Audit Business Unit (Satuan Kerja Audit Intern – SKAI) that reports directly to the President Director and
has direct communication access with the Board of Commissioners and/or the Audit Committee.
2. The Bank has also developed an Internal Audit Charter and internal regulations related to Internal Audit, including the Internal Audit Policy of
Bank Syariah Indonesia, Internal Audit Control Standard Procedures, and the Online Follow-Up Monitoring List (DMTL) Procedures.
3. The fulfillment and enhancement of SKAI’s human resource quality are continuously improved through coordination with the Human Resources
unit.
b. Effectiveness of GCG Implementation in the Internal Audit Function is reflected below :
1. The Board of Directors, together with SKAI, ensures the implementation of internal controls at all management levels through audits and
actively encourages the resolution of SKAI’s audit findings.
2. SKAI’s audit findings, as outlined in the Audit Report, have been reviewed and directed by the Board of Directors, with follow-up actions
monitored by SKAI and reported to the Board of Commissioners.
3. SKAI has carried out its supervisory function independently, with a sufficient scope of duties aligned with the planned audit implementation and
follow-up monitoring.
c. The quality of internal audit outcomes has been adequate and meets stakeholder expectations (i.e., the Board of Commissioners), as reflected in
periodic reports submitted by SKAI to the Board of Commissioners through the Audit Committee. These reports include the realization of the audit
plan, significant findings and recommendations, and follow-up resolutions along with directives from the Board of Directors.
9. Implementation of External Audit Function
a. The audit conducted by the Public Accounting Firm (KAP) has been carried out effectively and meets the established criteria.
b. The appointment of the Public Accountant/Public Accounting Firm (KAP) complies with the minimum requirements set forth in the applicable
regulations. The audit process conducted by the Public Accountant/KAP is independent.
c. The quality and scope of the audit results provided by the Public Accountant/KAP are in accordance with applicable regulations.
10.Maximum Fund Distribution Limit (BMPD)
a. The Bank has established written policies, systems, and procedures regarding fund provision to related parties and large exposures, including
monitoring and issue resolution.
b. The Bank periodically evaluates and updates its policies, systems, and procedures related to BMPD to align with applicable regulations and laws.
It also ensures that fund provision to related parties and large exposures adheres to the prudential principles.
c. The Bank submits periodic reports on BMPD to the Financial Services Authority (OJK) in a timely manner. The Bank’s fund provision to related
parties and/or large exposures complies with the prevailing BMPD regulations, adheres to prudential principles and legal provisions, and considers
capital capacity and portfolio diversification in fund distribution.
11.Transparency of Financial and Non-Financial Conditions of the Islamic Commercial Bank (BUS), GCG Implementation Report, and Internal Reporting
a. The Bank’s Internal Reporting System is capable of providing timely, accurate, complete, and reliable data and information, effectively supporting
management decision-making. This is reinforced by the Bank’s Information Technology System, which ensures adequate asset and information
maintenance.
b. The Bank transparently discloses financial and non-financial information to the public through the website www.bankbsi.co.id and other
appropriate media, making it easily accessible to all stakeholders. Financial and non-financial reports have also been submitted to regulators and
stakeholders in accordance with applicable regulations.
c. The scope of financial and non-financial information is available in a timely and comprehensive manner, in compliance with prevailing regulations.
d. The GCG Implementation Report has been submitted to stakeholders in a timely manner, in accordance with applicable regulations. The GCG
Implementation Report for the 2023 Fiscal Year was submitted to OJK via letter No. 04/736-3/DIR-CPG dated April 23, 2024.
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GOVERNANCE
Considering the above conclusions, the strengths and weaknesses of GCG implementation at Bank Syariah Indonesia are as follows:
1. The Strengh of CGC Implementation
a. Governance Structure
In general, the Bank has established a comprehensive governance structure and infrastructure that complies with applicable regulations. This
framework supports the implementation of GCG principles across all work lines and operations, aiming to achieve outcomes that meet the
expectations of the Bank's stakeholders.
b. Governance Process
In general, the implementation of GCG has been in accordance with applicable regulations, as reflected in the Bank’s compliance with its obligations
to regulators and the fulfillment of its responsibilities to all stakeholders.
c. Governance Outcome
The outcomes of GCG implementation at Bank Syariah Indonesia can be observed through the Bank’s financial and non-financial achievements.
Financially, this is reflected in the key financial performance indicators of the Bank as of December 2024 (unaudited), as presented in the following
table:
December Growth YoY
Pos Description
Nom Nom %
Company Profit 7,002.96 1,299.22 22.78% BSI's performance in December 2024 showed a year-on-year (YoY)
increase in several key aspects, including:
Total Assets 408,811.92 55,187.80 15.61% 1. The Company's Profit Increased Due to the Following Factors:
OHC 11,658.03 1,537.37 15.19% a. Increase in margin income
b. Growth in fee-based income
Financing 278,481.27 38,165.22 15.88% c. Controlled rise in operating expenses (OHC)
2. Assets Increased Due to the Following Factors:
Third-party funds 327,454.17 33,678.24 11.46% a. Growth in third-party funds (DPK)
b. Increase in financing
a. Giro 56,335.60 3,134.21 5.89%
b. Savings 140,534.22 15,807.77 12.67%
c. Deposit 130,584.35 14,736.26 12.72%
CASA 196,869.81 18,941.98 10.65%
Meanwhile, in terms of non-financial achievements, during the second semester of 2024, the Bank received a total of 108 (one hundred and eight)
awards, including:
1. The Most Profitable Sharia Bank 2024
2. 1st Winner of Indonesia Customer Service Quality Award 2024
3. Most Sharia Bank for Excellence Good Corporate Governance
4. Top 20 Financial Institution 2024
5. The Most Committed Top Leader on Human Capital 2024
6. Institutions/Agencies that Support the Acceleration of Halal Certification in East Java
7. Best BUMN Awards 2024 for Developing Sharia Economic Ecosystem Continuous Innovation, Category: Subsidiary
8. Indonesia Most Powerful Women 2024 in Implementing Inclusive Organizational Management to Create Productive Environtment
9. The Most Trusted Company
10.The Best Industry Marketing Champion 2024 for the Commercial Banking sector.
2. The Weakness of CGC Implementation
1. In relation to the Bank's Annual General Meeting of Shareholders (AGMS) held on May 17, 2024, one member of the Sharia Supervisory Board
(DPS) appointed through the AGMS had not yet received approval from the Financial Services Authority (OJK), namely Dr. K.H. Abdul Ghofur
Maimoen, MA.
* Although it is has not effective yet in Semester 2 of 2024, approval from OJK was obtained through OJK Letter No. SR-13/PB.02/2025 dated
January 9, 2025, and the appointment was reported to OJK via Letter No. 05/081-3/DIR-CSG dated January 13, 2025.
2. The appointment of Mr. Muliaman D. Hadad (President Commissioner concurrently serving as Independent Commissioner) as the Head of
BPI Danantara* on October 22, 2024, categorized as a Public Official, may lead to non-compliance with the requirements for an Independent
Commissioner as stipulated in POJK No. 17 of 2023 concerning the Implementation of Corporate Governance for Commercial Banks. Should
this situation occur, the change in Mr. Muliaman D. Hadad’s position as President Commissioner without concurrently serving as Independent
Commissioner will be ratified at the upcoming Annual General Meeting of Shareholders (AGMS).
As of the TKB report dated December 31, 2024, BPI Danantara has not yet obtained institutional legality.
2. Based on the results of the self-assessment of the governance process, there are still fundraising and/or financing activities that have not been fully
aligned with Sharia principles, despite all Bank products complying with the DSN-MUI Fatwas and DPS Opinions, as well as all related Standard
Operating Procedures (SOPs) being formulated through an adequate mechanism.
The root cause mapping of non-compliance with Sharia principles in fundraising and/or financing activities includes sample testing, identifying
awareness and competency as dominant issues. These are being addressed through the implementation of a Sharia Collaborative Forum,
certification of Sharia competency for branch employees, and literacy programs for the three pillars (risk – operations – business).
4. There are still regulatory fines that require follow-up and management’s attention. The Bank has conducted a root cause analysis to determine
appropriate remedial actions to mitigate the risk of recurring fines in future periods.
PT Bank Syariah Indonesia Tbk
498 2024 Annual Report
Page 501
Assessment of GCG Implementation by Thus, the CGPI program is expected to motivate the business
External Parties world to implement the concept of Corporate Governance (CG)
while also encouraging wider community participation so that
Corporate Governance Perception Index they can work together to develop and implement GCG. In
(CGPI) addition, the CGPI program aims to encourage companies to
improve the quality of GCG through continuous improvement, so
In 2024, BSI participated for the fourth time in the corporate that the CGPI program can become a strategic tool for compiling
governance assessment organized by The Indonesian Institute databases, mapping CG conditions in Indonesia, and serving as a
for Corporate Governance (IICG), known as the Corporate benchmark for GCG implementation in public, state-owned, and
Governance Perception Index (CGPI). CGPI is the first GCG private companies in Indonesia..
research and ranking program in Indonesia aimed at assessing
the quality of corporate governance in companies, including Companies participating in the CGPI can benefit from measuring
publicly listed companies (issuers), state-owned enterprises and improving their GCG practices, enhancing the company’s
(SOE), banking institutions, and other private companies. overall reputation, attracting stakeholders, and increasing the
potential for long-term success in the market. Additionally,
The CGPI program is being implemented with the goal of CGPI participant companies can identify and address internal
inviting all stakeholders in the business ecosystem, including organizational factors that may not yet align with or support
the government, business people, the business community, and the implementation of GCG. This serves as a key consideration
business supporters, to implement best GCG practices in the in improving corporate governance, encouraging all company
world of business and the economy. This initiative was launched members to apply GCG principles more effectively within
to promote sustainable economic prosperity, with a focus on the their business scope. The CGPI results reflect the commitment
process of creating added value for all stakeholders. of Indonesian companies to enhancing the quality of GCG
implementation. Some of the key benefits for CGPI participant
companies include
Maintaining the Company's
Increase investor and public
survival with ethical and
confidence in the Company
dignified business practices
Establish indicators and Mapping the Company's
quality standards for GCG strategic issues to improve
implementation that you the quality of GCG
wish to achieve. implementation
Improving the Company's Increasing stakeholder
internal affairs to improve awareness of the urgency
GCG implementation and benefits of GCG
Assessment Criteria
CGPI 2023 with the theme "Building Corporate Maturity in the GCG Framework" is assessed based on the fulfillment of assessment
aspects and indicators, covering 3 assessment aspects which are then detailed into 24 assessment indicators. A detailed explanation is
as follows:
1. Governance Structure
This aspect is an assessment of the completeness of the optimal Organ, structure and infrastructure in the company according to
principles, values, and compliance, in order to create value and ensure sustainable growth ethically and with dignity. In detail, this
aspect of governance structure consists of the following indicators:
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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CORPORATE
GOVERNANCE
a. Shareholders and GMS g. Control and Supervision Governance System and
b. Board of Directors Mechanism
c. Board of Directors h. Strategic Planning Governance System and Mechanism.
d. Board of Commissioners Supporting Organs i. Organizational Infrastructure Governance System and
e. Board of Directors Supporting Organs Mechanism
f. Functional Management j. Information Technology Governance System and
Mechanism
2. Governance Process k. Sustainable Development Goals Governance System
This aspect is an assessment of the management system and Mechanism
that is able to realize the optimization of all management l. Creativity and Innovation Governance System and
functions in accordance with changes in the company's Mechanism
contextual environment, as well as principles, values, and m. Governance System and Mechanism Building Corporate
compliance, in order to create value and ensure sustainable Maturity
growth ethically and with dignity. In detail, the governance
process aspect consists of the following indicators: 3. Governance Outcome
a. Shareholder and GMS Governance System and This aspect is an assessment of the company's optimal,
Mechanism effective, and efficient performance with effective and
b. Board of Commissioners and Board of Directors efficient use of resources in creating value and ensuring
Governance System and Mechanism sustainable growth ethically and with dignity. In detail,
c. Organizational Behavior Governance System and the governance outcome aspect consists of the following
Mechanism indicators:
d. Disclosure and Information Transparency Governance a. Corporate Organ Governance Outcome
System and Mechanism b. Organizational Behavior Conformity
e. Risk Governance System and Mechanism c. Risk, Compliance, and Control and Supervision
f. Compliance Governance System and Mechanism Governance Outcome
d. Sustainable Development Goals Governance Outcome
e. Governance Outcome Building Corporate Maturity
Stages in the CGPI 2024 assessment
Self Assessment Observer Team
Documentation Company Organ
Questionnaire Discussion with
System Assessment Presentation
Completion Company Organs
ANALYSIS STAGE OBSERVATION STAGE
Party Carrying Out the Assessment
The party that carried out the CGPI assessment was the Indonesian Institute for Corporate Governance (IICG).
Assessment Score
PT Bank Syariah Indonesia Tbk, in the Corporate Governance Perception
91,80 Index (CGPI) 2024 Research and Ranking Program for the 2023
assessment year, achieved a score of 91.80. Based on the 2023 CGPI
(Sangat Terpercaya) ranking category, PT Bank Syariah Indonesia Tbk received the “Highly
Trusted” rating.
Governance Structure Governance Outcome
Governance Process (30,45)
(30,82) (30,53)
PT Bank Syariah Indonesia Tbk
500 2024 Annual Report
Page 503
The detailed scores for each assessment aspect in the CGPI 2024 for the 2023 assessment year achieved by PT Bank Syariah Indonesia
Governance Structure Aspect Governance Process Aspect Governance Outcome Aspect
30,82 30,45 30,53
(out of a maximum 33,33) (out of a maximum 33,34) (out of a maximum 33,33)
or achievement or achievement or achievement
92,46 %
91,32 %
91,61%
The 2024 CGPI results for the 2024 assessment awarded Assessment Criteria
PT Bank Syariah Indonesia Tbk the “Highly Trusted” predicate.
This reflects the commitment and consistency of the company’s The assessment components of the ASEAN Corporate
organs and all members in implementing Good Corporate Governance (CG) Scorecard are explained below :
Governance (GCG) principles and systems. PT Bank Syariah a. Rights and Equal Treatment of Shareholders
Indonesia Tbk has also developed an optimal, high-quality, b. Sustainability and Resilience
and robust management system, utilizing resources effectively c. Disclosure and Transparency
and efficiently while adhering to GCG principles, values, and d. Responsibilities of the Board of Directors and Board of
compliance. As a result, the bank continues to create added Commissioners
value for stakeholders and ensure sustainable, ethical, and
dignified corporate growth. Assessing Parties
Recommendations and Follow-Up Actions The assessment is conducted by the ASEAN Capital Market
Forum (ACMF) through a Domestic Ranking Body (DRB)
Several BSI recommendations for participation in CGPI 2024 appointed by the regulator of each participating country. The
include aspects of governance structure, governance process DRB performs the assessment at the national level, followed by
aspects and governance results aspects. Several CGPI assessment a peer review by DRBs from other ASEAN member countries.
indicators still need to be maintained and improved. BSI's Since 2016, the Financial Services Authority (OJK) has appointed
commitment to continue to strive to implement healthy, ethical PT RSM Indonesia Konsultan (RSM) as the DRB responsible for
and dignified business practices is one of them by following conducting assessments in Indonesia.
several recommendations for the CGPI 2024 assessment. BSI
believes that improvements in governance aspects are key to Assessment Score
BSI's sustainability.
More than 80% of the governance practices implemented by BSI
Asean Governance Corporate Scorecard have adopted the principles outlined in the ASEAN CG Scorecard.
(ACGS) BSI has been assessed as having exceeded compliance with the
minimum international standards and governance practices,
As part of its ongoing efforts to enhance corporate governance and significantly outperforming the average implementation seen
demonstrate commitment and consistency in its implementation, among issuers or public companies (listed) within the top 100
Bank Syariah Indonesia has aligned its governance practices market capitalization on the stock exchange (Big Cap).
with principles developed by the Organization for Economic
Cooperation and Development (OECD) and endorsed by the Recommendations and Follow-Up Actions
ASEAN Capital Market Forum (ACMF), known as the ASEAN
Corporate Governance (CG) Scorecard. BSI is dedicated to ongoing enhancement, especially in
embracing best governance practices. As a result, multiple
The ASEAN CG Scorecard is used to assess the corporate recommendations from the external assessment will be diligently
governance practices of publicly listed companies across addressed and pursued continuously. For BSI, this reflects a
ASEAN countries. The evaluation is based on publicly available commitment shared by both management and employees to
information, including the Annual Report, Audited Financial enhance the implementation of governance practices moving
Statements, Sustainability Report, Public Announcements and forward, especially for certain assessment indicators that
Notices of General Meetings, Corporate Website, and other still require refinement. BSI believes that minimizing the gap
public disclosures. between its governance practices and the principles set forth in
the ASEAN CG Scorecard will have a significant impact on the
long-term sustainability and existence of the company.
PT Bank Syariah Indonesia Tbk
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Page 504
SOCIAL AND
ENVIRONMENTAL
RESPONSIBILITY
PT Bank Syariah Indonesia Tbk
502 2024 Annual Report
Page 505
08
PT Bank Syariah Indonesia Tbk
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Page 506
SOCIAL AND
ENVIRONMENTAL RESPONSIBILITY
In carrying out its business activities, BSI always strives that As a financial services institution, the implementation
every decision and business activity undertaken is able to of corporate social responsibility at BSI refers to POJK
provide benefits to its stakeholders. The Company views that No. 51/POJK.03/2017 concerning the Implementation of
social responsibility is a necessity which will ultimately have Sustainable Finance for Financial Service Institutions Issuers
a positive impact on the value of the Company. In this regard, and Public Companies and the international standard, namely
the direction of implementing social responsibility is in an effort ISO 26000. In accordance with the Circular Letter of the Financial
to increase the role of the Company in achieving Sustainable Services Authority No. 16/SEOJK.04/2021 Concerning the
Development Goals (SDGs). Form and Content of the Annual Report of Issuers or Public
Companies, Information on corporate social responsibility,
As a Company engaged in banking, BSI has committed to particularly related to the application of environmental, social
implementing a sustainable financial program which is a support and governance (ESG) principles, is presented in the Sustainability
of the financial sector in achieving sustainable development. Report which is presented separately from this Annual Report.
The Company is well aware that the financial system can play
an important role in preventing the occurrence of funding or
investment practices in business activities that use resources
excessively, which ultimately has an impact on social inequality
and results in environmental damage.
PT Bank Syariah Indonesia Tbk
504 2024 Annual Report
Page 507
09
OJK
REFERENCES
INDEX
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 508
Indeks Referensi
OJK
Criteria Explanation Page Regulations
GENERAL
Annual Report is well printed and POJK 29
√
bound.
Annual Report must be reproduced POJK 29
in the form of printed copies of
√
documents and electronic copies of
documents.
Annual Reports are presented in POJK 29
√
Indonesian and foreign languages.
Annual Report must be published POJK 29
on the Issuer’s or Public Company’s
Website on the same date as the √
submission of the Annual Report to
the Financial Services Authority.
PERFORMANCE HIGHLIGHTS
Summary of important financial Information includes, among others:
data contains financial information
1. Income after distribution of profit sharing, imbalances, and SEOJK 10
presented in comparative form for 19
bonuses.
3 (three) financial years or since
starting their business if the Issuer 2. Gross profit. 19 SEOJK 16
or Public Company has been running
its business activities for less than 3 3. Operational profit. 19 SEOJK 10
(three) years.
4. Profit before tax. 19
5. Net profit. 19
6. Profit and loss. 19 SEOJK 16
7. Total comprehensive profit (loss). SEOJK 10
19
SEOJK 16
8. Total profit (loss) attributable to owners of the parent entity and SEOJK 16
Not Applicable
non-controlling interests.
9. Total comprehensive profit (loss) attributable to owners of the
Not Applicable
parent entity and non-controlling interests.
10. Earnings (loss) per share. 19 SEOJK 10
SEOJK 16
11. Total assets. 18
12. Total liabilities. 18
13. Total equity. 19
14. Third-party funds. 19 SEOJK 10
15. Loans received. 19
16. Ratio of profit (loss) to total assets. 21 SEOJK 16
SEOJK 10
17. Profit (loss) to equity ratio. 21
18. Profit (loss) to revenue/sales ratio. 21
19. Current ratio. 21 SEOJK 16
20. Liability to equity ratio. 21
21. Ratio of liabilities to total assets. 21
PT Bank Syariah Indonesia, Tbk.
506 2024 Annual Report
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Criteria Explanation Page Regulations
22. CAR ratio. 21 SEOJK 10
23. Productive assets. 21
24. Gross and net NPF ratio. 21
25. Ratio of Operating Expenses to Operating Income (BOPO). 21
26. Cost to Income Ratio (CIR). 21
27. Percentage of violations and exceedances of BMPD. 21
28. Statutory Reserve Ratio (GWM). 21
29. Net Open Position (NOP) Ratio. 21
30. Information and other financial ratios that are relevant to the SEOJK 10
21
issuer or public company and the type of industry. SEOJK 16
Stock Information Information on shares for Public Companies at least contains: SEOJK 16
1. Shares that have been issued for each quarter presented in
comparative form for the last 2 (two) financial years, at least
contain:
a. Number of outstanding shares. 22
b. Market capitalization is based on the price on the stock
22
exchange where the shares are listed.
c. The highest, lowest and closing share prices are based on the
22
price on the stock exchange where the shares are listed.
d. Volumetrading on the stock exchange where the shares are
22
listed.
Information in letter b), letter c) and letter d) is only disclosed if the
shares are listed on the stock exchange.
Information is presented in the form of graphs and tables.
2. such as a stock split, reverse stock, stock dividends, bonus shares, SEOJK 16
changes in the nominal value of shares, issuance of convertible
23
securities, and additions and capital reduction, share information
as referred to in number 1) is added with an explanation of at least:
a. The date of implementation of the corporate action. Not Applicable
b. Stock split ratios, reverse stock ratios, stock dividends.
c. bonus shares, number of convertible securities issued, and Not Applicable
changes in share nominal value.
d. The number of outstanding shares before and after the
Not Applicable
corporate action.
e. The number of effect conversions implemented (if any). Not Applicable
f. Stock prices before and after corporate actions. Not Applicable
3. In the event of a temporary suspension of share trading (suspension) 23 SEOJK 16
and/or delisting of shares during the financial year, the reasons for
the temporary suspension of share trading (suspension) and/or
delisting of shares (delisting) shall be explained.
4. In the event that the temporary suspension of share trading 23 SEOJK 16
(suspension) as referred to in number 3) and/or the process of
canceling the listing of shares (delisting) is still ongoing until the
end of the Annual Report period, the actions taken to resolve
the temporary suspension of share trading (suspension) and/or
cancellation are explained. listing of shares (delisting).
PT Bank Syariah Indonesia Tbk
2024 Annual Report
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Page 510
Criteria Explanation Page Regulations
REPORT OF BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS
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 SEOJK 10
35-36
(including for UUS if the Bank owns UUS). SEOJK 16
b. The role of the Board of Directors in formulating the strategy SEOJK 16
36
and strategic policies of the Issuer or Public Company.
c. The process carried out by the Board of Directors to ensure the
36
implementation of the Issuer’s or Public Company’s strategy.
d. Comparison between the results achieved and those targeted SEOJK 10
37
by the Issuer or Public Company. SEOJK 16
e. Obstacles faced by Issuers or Public Companies. 37
f. Main activity. 33 SEOJK 10
g. Information Technology. 34
h. Distribution of financing to MSME customers. 33
i. Percentage of benefits for collecting and distributing funds 35
j. Economic development and target market. 34
k. Networks and business partners at home and/or abroad. 33
l. Number, type and location of offices. 33
m. Ownership of the Board of Directors, Board of Commissioners
Not Applicable
and shareholders in the BUS.
n. Important changes that occurred in the BUS and the BUS in the
37-38
year concerned.
o. mportant things that are expected to happen in the future. 37-38
p. Human resources include the number, level of education,
33
training, and development of human resources.
2. An overview of the business prospects of the Issuer or Public SEOJK 10
37-38
Company. SEOJK 16
3. Implementation of Issuer or Public Company governance. 38-40
Report of the Board of The Board of Commissioners’ report contains at least a brief description
Commissioners of:
1. Assessment of the Board of Directors’ performance regarding SEOJK 16
the management of Issuers or Public Companies, including SEOJK 10
oversight by the Board of Commissioners in the formulation 45-46
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 Issuers or Public Companies
46
compiled by the Board of Directors.
3. Views on the implementation of governance of the Issuer or Public
46-48
Company.
4. Changes in the composition of the Board of Commissioners (if any) SEOJK 10
48-49
and reasons for the changes.
5. Frequency and method of providing advice to members of the
45
Board of Directors.
Statement Letter from Members of Statement Letter from Members of the Board of Directors and 56-57 SEOJK 16
the Board of Directors and Members Members of the Board of Commissioners regarding Responsibility POJK 29
of the Board of Commissioners for the Annual Report. Statement letter from members of the Board
of Directors and members of the Board of Commissioners regarding
responsibility for the Annual Report is prepared in accordance with the
format of Statement Letter from Members of the Board of Directors
and Members of the Board of Commissioners regarding Responsibility
for the Annual Report.
PT Bank Syariah Indonesia Tbk
508 2024 Annual Report
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Criteria Explanation Page Regulations
COMPANY PROFILE
Company name and full address Access to Issuers or Public Companies including branch offices or SEOJK 10
representative offices that enable the public to obtain information SEOJK 16
about Issuers or Public Companies, including:
1. Address 60-71
2. Phone number 60-71
3. Email address 60-71
4. Website address 60-71
Brief history of Issuer or Public Include among others: date/year of establishment, name, change of 72-73 SEOJK 10
Company company name (if any), and effective date of change of company name. SEOJK 16
Notes: if the company has never changed its name, please disclose it.
Vision, Mission and Corporate Includes: SEOJK 10
Culture SEOJK 16
1. Company Vision 74
2. Company Mission 75
3. Statement that the vision and mission have been reviewed and
approved by the Board of Directors/Board of Commissioners in 74-75
the financial year.
Business activities Description of, among others: SEOJK 10
SEOJK 16
1. The company’s business activities according to the latest articles of
76
association.
2. Business Activities Undertaken. 76-77
3. Products and/or services produced. 78-85
Operational Area Issuer’s or Public Company’s operational area. The operational area SEOJK 16
is the area or area where operational activities are carried out or the 86-88
scope of the company’s operational activities.
Organizational structure The organizational structure of the Issuer or Public Company in SEOJK 10
the form of a chart, at least up to 1 (one) level below the Board of SEOJK 16
Directors including committees under the Board of Directors (if any) 90-91
and committees under the Board of Commissioners, accompanied by
names and positions.
Association Membership List of industry association memberships both on a national and SEOJK 16
international scale related to the implementation of sustainable 89
finance.
Board of Directors Profile Profile of the Board of Directors, at least contains: SEOJK 10
SEOJK 16
1. Name and position in accordance with the duties and
92-103
responsibilities.
2. Latest photos. 92-103
3. Age 92-103
4. Citizenship. 92-103
5. Educational history and/or certification. 92-103
6. Position history, including information on: 92-103
a. The legal basis for appointment as a member of the Board of
92-103
Directors of the Issuer or Public Company concerned
b. Concurrent positions, both as members of the Board of
Directors, members of the Board of Commissioners, and/or
committee members as well as other positions both inside
92-103
and outside the Issuer or Public Company. In the event that
members of the Board of Directors do not have concurrent
positions, then this is disclosed.
c. Work experience and time period both inside and outside the
92-103
Issuer or Public Company.
PT Bank Syariah Indonesia Tbk
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Criteria Explanation Page Regulations
7. The of the Board of Commissioners, major shareholders and SEOJK 10
controllers, either directly or indirectly to individual owners, SEOJK 16
including names of affiliated parties. In the event that members POJK 13
of the Board of Directors have no affiliation, the Issuer or Public
Company shall disclose this. Financial relationships and family 104
relationships of members of the Board of Directors and members
of the Board of Commissioners with other members of the Board
of Directors, other members of the Board of Commissioners, and/
or controlling shareholders of the Bank.
8. Changes in the composition of members of the Board of Directors SEOJK 16
and reasons for the changes. In the event that there is no change in
104-106
the composition of the members of the Board of Directors, this will
be disclosed.
Profile of the Board of Commissioners Profile of the Board of Commissioners, at least contains: SEOJK 10
SEOJK 16
1. Name and position. 107-118
2. Latest photos. 107-118
3. Age. 107-118
4. Citizenship. 107-118
5. Educational history and/or certification. 107-118
6. Position history, including information on: 107-118
a. The legal basis for appointment as a member of the Board of
107-118
Directors of the Issuer or Public Company concerned
b. Legal basis for the first appointment as a member of the Board
of Commissioners who is an independent commissioner of the 107-118
Issuer or Public Company concerned.
c. Concurrent positions, both as members of the Board of
Directors, members of the Board of Commissioners, and/or
committee members as well as other positions both inside
107-118
and outside the Issuer or Public Company. In the event that
members of the Board of Directors do not have concurrent
positions, then this is disclosed.
d. Work experience and time period both inside and outside the
107-118
Issuer or Public Company.
7. Affiliation with other members of the Board of Directors, members SEOJK 10
of the Board of Commissioners, major shareholders and controllers, SEOJK 13
either directly or indirectly to individual owners, including names of SEOJK 16
affiliated parties. POJK 17
In the event that members of the Board of Directors have no
119
affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of members of the
Board of Directors and members of the Board of Commissioners with
other members of the Board of Directors, other members of the Board
of Commissioners, and/or controlling shareholders of the Bank.
8. Statement of independence of the independent commissioner in SEOJK 16
the event that the independent commissioner has served more Not Applicable
than 2 (two) terms.
9. Changes in the composition of members of the Board of Directors SEOJK 16
and reasons for the changes. In the event that there is no change in
119-121
the composition of the members of the Board of Directors, this will
be disclosed.
Sharia Supervisory Board Profile Includes at least:
1. DPS composition, as well as position and curriculum vitae summary. SEOJK 10
In the event that there is a change in the composition of the DPS
members that occurs after the Fiscal Year ends up to the deadline
122-127
for submitting financial publication reports and annual financial
performance information, the composition listed is the composition
of the DPS before and after the change
2. Latest photo; 122-127
PT Bank Syariah Indonesia Tbk
510 2024 Annual Report
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Criteria Explanation Page Regulations
3. Age; 122-127
4. Citizenship; 122-127
5. Educational history; 122-127
6. Position history, including information:
(i) Number and date of the deed of ratification, approval and/or
recording from the authorized agency for appointment as a
122-127
DPS member;
(ii) Concurrent position of DPS member (if any); And
(iii) Experience and period of work, both inside and outside BUS;
7. Education and/or training that DPS members have attended during
128
the Financial Year (if any).
Executive officer brief profile Including the composition of executive officers along with their SEOJK 10
130-134
positions and a summary of Curriculum Vitae.
Number of employees and employee Data on employee competency development that has been carried out SEOJK 10
competency development data. in the financial year consisting of parties (position levels) who attended SEOJK 16
training, types of training, and training objectives as well as equal
opportunities for all employees. 135-136
Employee competency development costs that have been incurred in
the financial year.
Shareholder composition Names of shareholders and percentage of ownership at the beginning SEOJK 10
and end of the financial year, which consists of information regarding: SEOJK 16
POJK 17
1. Shareholders who own 5% (five percent) or more shares of Issuers
140
or Public Companies.
2. Members of the Board of Directors and members of the Board of
Commissioners who own shares of Issuers or Public Companies.
In the event that all members of the Board of Directors and/or all 142-143
members of the Board of Commissioners do not own shares, then
this matter shall be disclosedthe.
3. shares by members of the Board of Directors 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 register of shareholders for the benefit of indirect
ownership by members of the Board of Directors and members
of the Board of Commissioners. In the event that all members
of the Board of Directors and/or all members of the Board of
Commissioners do not have indirect ownership of the shares of the 142-143
Issuer or Public Company, then this matter must be disclosed.
Directors and commissioners who own Shares (Directors and
Board of Commissioners/Supervisory Board must report to the
company regarding their and/or family’s share ownership in the
company concerned and other companies, including any changes
thereto).
4. Group of public shareholders, namely groups of shareholders who SEOJK 16
each own less than 5% (five percent) of the shares of the Issuer or 141
Public Company.
5. Number of shareholders and percentage of ownership at the end of SEOJK 16
the financial year based on classification:
a. Ownership of local institutions. 143
b. Ownership of foreign institutions. 143
c. Local individual ownership. 143
d. Foreign individual ownership. 143
The above information can be presented in tabular form.
Major and controlling shareholder Information regarding major shareholders and controllers of Issuers or SEOJK 10
Public Companies, either directly or indirectly, up to individual owners, 144 SEOJK 16
presented in the form of a schematic or chart.
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Criteria Explanation Page Regulations
List of associate subsidiaries, venture Names of subsidiaries, associated companies, joint venture companies SEOJK 10
companies where the Issuer or Public Company has joint control of the entity (if SEOJK 16
any), along with the percentage of share ownership, line of business,
total assets, and operating status of subsidiaries, associated companies, 144
joint venture companies.
For subsidiaries, information regarding the address of the subsidiary
is added.
Information related to the BUS Banks that are part of a business group and/or have Subsidiaries, must SEOJK 10
add:
The structure of the BUS which includes:
a. The structure of the BUS consists of the BUS, Subsidiaries, sister
145
companies, Parent Entity up to the ultimate shareholder.
b. Management linkage structure within the BUS. 145
c. Shareholders acting on behalf of other shareholders. The definition
of a shareholder acting on behalf of another shareholder is an
145
individual shareholder or an entity that has the common goal of
controlling the BUS, based on or not based on an agreement.
Share listing chronology Chronology of share listing, number of shares, number of listed shares SEOJK 16
after each corporate action, nominal value, and offering price from the
beginning of listing to the end of the financial year as well as the name
of the stock exchange where the Issuer’s or Public Company’s shares
146-147
are listed, including stock splits ( stock split), merger of shares (reverse
stock), stock dividends, bonus shares, and changes in the nominal
value of shares, implementation of conversion effects, implementation
of capital additions and reductions (if any).
Information on the listing of other Information on the listing of other securities that are not yet due in SEOJK 16
securities the financial year at least contains the names of the securities, the
type of corporate action that causes a change in the number of other
146-148
securities, year of issue, interest rate/yield, maturity date, offering
value, name of stock exchange where other securities are listed, and
securities rating (if any).
Information on the use of public Information on the use of public accounting services (AP) and public SEOJK 16
accounting services (AP) and public accounting firms (KAP) and their networks/associations/alliance
accounting firms (KAP) includes:
1. Name and address. 148
2. Assignment period. 148
3. Information on audit and/or non-audit services provided. 148
4. Audit and/or non-audit service fees for each assignment given
148
during the financial year.
5. In the event that the designated AP and KAP and their network/
association/alliance do not provide non-audit services, then the 148
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.
Name and address of supporting Names and addresses of capital market supporting institutions and/or 149-150 SEOJK 16
institution and/or profession. professions other than AP and KAP. SEOJK 10
Awards and Certifications. Information includes, among others: SEOJK 10
1. Name of award and/or certification (national and international
151-154
scale).
2. Year of award and/or certification. 151-154
3. Awarding and/or certification bodies. 151-154
4. Validity period (for certification). 154
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MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
Bank Strategic Plan 1. Long term plan (corporate plan). - SEOJK 13
POJK 17
2. Medium and short term plans (business plan). 164
Operational review per business Operational review per business segment according to the type of SEOJK 10
segment industry of the Issuer or Public Company, at least concerning: SEOJK 16
1. Explanation of each business segment. 170-176
2. Performance per business segment, among others:
a. Production, which includes process, capacity, and development. 171-176
b. Increase/decrease in production capacity. 171-176
c. Sales/business income. 171-176
d. Profitability. 171-176
Description of the company’s Comprehensive financial performance which includes a comparison of SEOJK 10
financial performance financial performance in the last 2 (two) financial years (in the form of SEOJK 16
narratives and tables), an explanation of the causes of the changes and
the impact of these changes, at least concerning:
1. Current assets, non-current assets, and total assets. 178-179,
182-183
2. Short term liabilities, long term liabilities and total liabilities. 180-181,
183-184
3. Funding (investment and giving credit/financing). 178-179, 182
4. Third party funds and other funding sources. 180-181,
183-184
5. Equity. 181, 184
6. Income/sales, expenses, profit (loss), other comprehensive income,
185-187
and total comprehensive profit (loss).
7. Cash flow. 188-189
Analysis of the quality of earning SEOJK 10
196-201
assets and relevant financial ratios.
Discussion and analysis of the ability Explanation of: SEOJK 16
to pay debts and the collectability
of the company’s receivables, by 1. Ability to pay debts, both short term (liquidity) and long term
195
presenting the calculation of the (solvability).
relevant ratio according to the type of 2. Receivables collectibility level.
196
company’s industry.
Discussion on capital structure and Top explanation: SEOJK 16
management policies on capital
structure (capital structure policy). 1. Details of the capital structure (capital structure), which consists of
200-203
interest-based debt/sukuk and equity.
2. Management policies on capital structure (capital structure
203
policies).
3. Basis for selection of management policies. 203
Discussion on material commitments Explanation of: SEOJK 16
for capital goods investment (not
funding commitments) in the last 1. The name of the party making the bond. 241
financial year. 2. The purpose of the bond. 241
3. Source of funds expected to fulfill these ties. 241
4. The currency to be denominated. 241
5. The steps the company plans to take to protect against risks from
241
related foreign currency positions.
Notes: if the company has no ties related to investment in capital
goods in the last financial year to be disclosed.
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Criteria Explanation Page Regulations
Discussion on investment in capital Explanation of: SEOJK 16
goods realized in the last financial
1. Types of investment in capital goods. 241-242
year.
2. The purpose of investing in capital goods. 242
3. Investment value of capital goods issued in the last financial year. 241-242
Notes: if there is no realization of investment in capital goods, so that
it is disclosed.
Description of the company’s The business prospects of Issuers or Public Companies are linked to 244-245 SEOJK 16
business prospects. industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data
sources.
Comparative information between Comparison between targets/projections at the beginning of the SEOJK 16
targets at the beginning of the financial year with the results achieved (realization), regarding:
financial year with the results
1. Sales revenue. 246
achieved (realization), and targets or
projections to be achieved for the 2. Profit and loss. 246
next year.
3. Capital structure. 246-247
4. Marketing. 247-249
5. HR Development. 249
6. Other matters deemed important by the Issuer or Public Company. 246
Targets/projections to be achieved by Issuers or Public Companies for
the next 1 (one) year, regarding:
1. Sales revenue. 250
2. Profit and loss. -
3. Capital structure. -
4. Dividend policy. 250
5. Marketing. 251-253
6. HR Development 253
7. Other matters deemed important by the Issuer or Public Company. 250
Description of the marketing aspect. Marketing aspects of the Issuer’s or Public Company’s goods and/or SEOJK 10
services, at least regarding marketing strategy and market share. SEOJK 16
Description of dividends for the last 2 Description of dividends for the last 2 (two) financial years, at least: SEOJK 16
(two) financial years.
1. The dividend policy, among other things, contains information
on the percentage of the amount of dividends distributed to net 253-254
income.
2. Cash dividend payment date and/or non-cash dividend distribution
254
date.
3. Amount of dividends per share (cash and/or non-cash). 254
4. The amount of dividends per year paid. 254
Notes: if there is no distribution of dividends, please state the reasons.
Realization of the use of proceeds Contains descriptions of: SEOJK 16
from the public offering (in the event
that the company is still required to
1. Total proceeds. 254-256
submit a report on the realization of
the use of funds) 2. Fund usage plan. 254-256
3. Details of use of funds. 254-256
4. Fund balance. 254-256
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5. The date of approval of the GMS/RUPO for changes in the use of
funds (if any).
a. In the event that during the financial year, the Issuer has an
obligation to submit a report on the realization of the use of
254-256
funds, the cumulative realization of the use of proceeds from
public offerings until the end of the financial year is disclosed.
b. In the event that there is a change in the use of funds as
stipulated in the Financial Services Authority Regulation
254-256
regarding the report on the realization of the use of funds from
a public offering, the Issuer shall explain the change.
Note: if you do not have information on the realization of the use of
proceeds from a public offering, please disclose it.
Material information (if any), including Contains descriptions of:
investment, expansion, divestment,
a. Date, value, and transaction object. 256-257, 263
business merger/consolidation,
acquisition, debt/ capital b. The name of the party conducting the transaction. 259-262
restructuring, material transactions,
affiliated transactions, and conflict of c. Nature of the affiliation relationship (if any). 259-262
interest transactions.
d. Explanation of the fairness of the transaction. 258, 263
e. Fulfillment of related provisions. 258, 263
f. In the event that there is an affiliation relationship, apart from
disclosing the information referred to in number a) through number
f), the Issuer or Public Company also discloses information:
1) The Board of Directors’ statement that affiliated transactions
have gone through adequate procedures to ensure that
affiliated transactions are carried out in accordance with 258, 263
generally accepted business practices, among others, carried
out by fulfilling the arm’s length principle.
2) The role of the Board of Commissioners and the audit
committee in carrying out adequate procedures to ensure
that affiliated transactions are carried out in accordance with 258, 263 SEOJK 16
generally accepted business practices, among others, is carried SEOJK 13
out by fulfilling the arm’s length principle.
g. For affiliate transactions or material transactions which are
business activities carried out in order to generate business income
and are carried out routinely, repeatedly and/or continuously, an
explanation is added that the affiliated transactions or material
transactions are business activities carried out in order to generate
business income and are carried out routinely, repeatedly, and/or 258, 263
continuously.
In the case of affiliated transactions or material transactions
referred to have been disclosed in the annual financial statements,
information is added regarding references to disclosure in the said
annual financial statements.
h. For disclosure of affiliated transactions and/or conflict of interest
transactions which are the result of the implementation of
affiliated transactions and/or conflict of interest transactions that
258, 263
have been approved by independent shareholders, information is
added regarding the date of the GMS that approves the affiliated
transactions and/or conflict of interest transactions.
i. In the event that there are no affiliated transactions and/or conflict
258
of interest transactions, then this is disclosed.
Description of changes to laws and The description contains, among others: SEOJK 16
regulations on companies in the last
1. The names of the laws and regulations that have changed. 264-265
financial year.
2. The impact (quantitative and/or qualitative) on the company (if
264-265
significant) or the statement that the impact is not significant.
Notes: if there is no change in laws and regulations in the last financial
year, so that it is disclosed.
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Criteria Explanation Page Regulations
Description of changes in accounting The description contains, among others: SEOJK 16
policies implemented by the company
1. Changes in accounting policies. 266
in the last financial year.
2. Reasons for changes in accounting policies. 266
3. Quantitative impact on financial statements. 266
Notes: If there is no change in accounting policy in the last financial
Report On Distribution of Fund
192-194 SEOJK 10
Raising Profit Sharing.
Report on sources and distribution of
191 SEOJK 10
zakat and waqf funds.
Statements of Sources and Uses of
192 SEOJK 10
Qardhul Hasan Funds.
Information on Risk Exposure and Risk exposure and capital includes annual period risk and capital
Capital. exposure reports as stipulated in part II of the Publication Report on 203-241 SEOJK 10
risk and capital exposure.
GOOD CORPORATE GOVERNANCE
GMS. Information regarding GMS resolutions in the financial year and 1 (one) SEOJK 16
year before the financial year includes:
a. GMS resolutions in the financial year and 1 (one) year prior to the
299-307
financial year realized in the financial year.
b. GMS decisions in the financial year and 1 (one) year prior to the
financial year that have not been realized along with the reasons 299-307
for not being realized.
In the event that an Issuer or Public Company uses an independent
party in the implementation of the GMS to carry out the vote count, it
shall be disclosed regarding this matter.
Directors. 1. Duties and responsibilities of each member of the Board of PBI 11
Directors. Information regarding the duties and responsibilities of SEOJK 16
308
each member of the Board of Directors is described and can be POJK 17
presented in tabular form.
2. Statement that the Board of Directors has a guideline or charter SEOJK 16
309
(charter) of the Board of Directors.
3. Policy and implementation of the frequency of meetings of the SEOJK 16
Board of Directors, meetings of the Board of Directors with the
of Commissioners, and the level of attendance of members of the
Board of Directors at these meetings including attendance at the
309-321
GMS. Information on the level of attendance of members of the
Board of Directors at meetings of the Board of Directors, meetings
of the Board of Directors with the Board of Commissioners or GMS
can be presented in tabular form.
4. Training and/or competency improvement for members of the SEOJK 16
Board of Directors:
a. Policy on training and/or competency improvement for
members of the Board of Directors, including an orientation
321
program for newly appointed members of the Board of
Directors (if any).
b. Training and/or competency improvement attended by
321-327
members of the Board of Directors in the financial year (if any).
5. The Board of Directors’ assessment of the performance of the SEOJK 16
committees that support the implementation of the duties of the
Board of Directors in the financial year contains at least:
a. Performance appraisal procedures. 328
b. The criteria used include performance achievements during the
328
financial year, competence and attendance at meetings.
In the event that the Issuer or Public Company does not have a
committee that supports the implementation of the duties of the
Board of Directors, this will be disclosed.
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Criteria Explanation Page Regulations
6. Members of the Board of Commissioners who reach 5% (five 375-376 PBI 11
percent) or more of paid-up capital, which includes the type and POJK 17
number of shares in:
a. The bank in question.
b. other banks.
c. Non-bank financial institutions.
d. Other companies domiciled both inside and outside the
country.
Board of Commissioners. 1. Duties and responsibilities of the Board of Commissioners. PBI 11
329-330 SEOJK 16
POJK 17
2. Statement that the Board of Commissioners has guidelines or SEOJK 16
332
charter of the Board of Commissioners.
3. Policy and implementation of the frequency of meetings of the PBI 11
Board of Commissioners, meetings of the Board of Commissioners SEOJK 16
with the Board of Directors and the level of attendance of members
of the Board of Commissioners at these meetings including
335-345
attendance at the GMS. Information on the level of attendance of
members of the Board of Commissioners at meetings of the Board of
Commissioners, meetings between the Board of Commissioners and
the Board of Directors, or GMS can be presented in tabular form.
4. Training and/or competency improvement for members of the SEOJK 16
Board of Commissioners:
a. Policy on training and/or competency improvement for
members of the Board of Commissioners, including an
345
orientation program for newly appointed members of the
Board of Commissioners (if any).
b. Training and/or competency improvement attended by members
345-351
of the Board of Commissioners in the financial year (if any).
5. Assessment of the performance of the Board of Directors and the Board SEOJK 16
of Commissioners as well as each member of the Board of Directors and
members of the Board of Commissioners, contains at least:
a. Procedure for implementing performance appraisal. 353, 355
b. The criteria used include performance achievements during the
354, 355
financial year, competence and attendance at meetings.
c. The party making the assessment. 354-355
6. The Board of Commissioners’ assessment of the performance of SEOJK 16
the Committees that support the implementation of the duties of
the Board of Commissioners in the financial year includes:
a. Performance appraisal procedures. 356-357
b. The criteria used include performance achievements during the
356-357
financial year, competence and attendance at meetings.
Nomination and remuneration of Least load:
the Board of Directors and Board of
1. Nomination procedures, including a brief description of the policies SEOJK 16
Commissioners.
and nomination process for members of the Board of Directors 370
and/or members of the Board of Commissioners.
2. Procedures and implementation of remuneration for the Board of SEOJK 16
Directors and Board of Commissioners, including:
a. Procedure for determining remuneration for the Board of
370-371
Directors and Board of Commissioners.
b. Disclosure of indicators for determining the remuneration of
371
the Board of Directors.
c. The remuneration structure for the Board of Directors and the
Board of Commissioners such as salaries, allowances, bonuses/
bonuses and others; And
371
Notes: if there are no performance bonuses, non performance
bonuses and stock options received by each member of the Board of
Commissioners and Board of Directors, to be disclosed.
d. The amount of remuneration for each member of the Board of
Directors and members of the Board of Commissioners; -
Disclosure of information can be presented in tabular form.
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Criteria Explanation Page Regulations
Sharia supervisory board, for Issuers Least load: SEOJK 16
or Public Companies that carry out PBI 11
a. Name. 358
business activities based on sharia
principles as stated in the articles of b. The legal basis for the appointment of the Sharia Supervisory
association. 358
Board.
c. The assignment period of the Sharia Supervisory Board. 358
d. Duties and responsibilities of the Sharia Supervisory Board. 358
e. Frequency and method of providing advice and suggestions as
well as monitoring compliance with sharia principles in the capital 366-369
market to Issuers or Public Companies.
Audit Committee. 1. Name and title in the membership of the committee. 380-382 SEOJK 16
POJK 17
2. Age. 380-382
3. Citizenship. 380-382
4. Educational background. 380-382
5. Position history, including information on:
a. Legal basis for appointment as committee member. 380-382
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/or 380-382
committee members and other positions (if any).
c. Work experience and time period both inside and outside the
380-382
issuer or public company.
6. Period and tenure of audit committee members. 380-382
7. Description of duties and responsibilities. 378-379
8. Audit committee independence statement. 383
9. Training and/or competency improvement that has been attended
384
in the financial year (if any).
10. Policy and implementation of the frequency of audit committee PBI 11
meetings and the level of attendance of audit committee members 384-387 SEOJK 16
at these meetings. POJK 17
11. Implementation of audit committee activities in the financial year
according to what is stated in the audit committee guidelines or 387
charter.
Issuer or Public Company nomination Least load:
and remuneration committee or
1. Name and title in the membership of the committee. SEOJK 16
function. 389-390
POJK 17
2. Age. 389-390
3. Citizenship. 389-390
4. Educational background. 389-390
5. Position history, including information on:
a. Legal basis for appointment as committee member. 389-390
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/or 389-390
committee members and other positions (if any).
c. Work experience and time period both inside and outside the
389-390
issuer or public company.
6. Period and tenure of committee members. 389-390
7. Committee independence statement. 391
8. Training and/or competency improvement that has been attended
392
in the financial year (if any).
9. Description of duties and responsibilities. 388
10. Statement that already has a guideline or charter. 388
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Criteria Explanation Page Regulations
11. Policy and implementation of the frequency of meetings and the
392-393
level of attendance of members at these meetings.
12. A brief description of the implementation of activities in the
393
financial year.
In the event that a nomination and remuneration committee is not
formed, it is sufficient for the Issuer or Public Company to disclose the
information referred to in letter i) to letter l) and disclose:
1. The reasons for not forming the committee
2. Parties carrying out nomination and remuneration functions.
Other committees owned by Issuers Least load: SEOJK 16
or Public Companies in order to POJK 17
1. Name and title in the membership of the committee. 397-399
support the functions and duties of
the Board of Directors (if any) and/ 2. Age. 397-399
or committees that support the
functions and duties of the Board of 3. Citizenship. 397-399
Commissioners.
4. Educational background. 397-399
5. Position history, including information on:
a. Legal basis for appointment as committee member. 397-399
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/or 397-399
committee members and other positions (if any).
c. Work experience and time period both inside and outside the
397-399
issuer or public company.
6. Period and tenure of committee members. 397-399
7. Committee independence statement. 400
8. Training and/or competency improvement that has been attended
401-402
in the financial year (if any).
9. Description of duties and responsibilities. 395-396
10. Statement that already has a guideline or charter. 396
11. Policy and implementation of the frequency of meetings and the
402-407
level of attendance of members at these meetings.
12. A brief description of the implementation of activities in the
407
financial year.
Company secretary. 1. Name. 410 SEOJK 16
2. Domicile. 410
3. Position history, including:
a. Legal basis for appointment as company secretary. 410
b. Work experience and time period both inside and outside the
410
issuer or public company.
4. Educational background. 410
5. Training and/or competency improvement attended in the financial
411
year.
6. Brief description of the implementation of the duties of the
411
corporate secretary in the financial year.
Internal Audit Unit. 1. Name of the head of the internal audit unit. 413 SEOJK 16
POJK 17
2. Position history, including:
a. Legal basis for appointment as company secretary. 413
b. Work experience and time period both inside and outside the
413
issuer or public company.
3. Qualification or certification as internal audit profession (if any). 413
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Criteria Explanation Page Regulations
4. Number of employees (internal auditors) in the internal audit unit. 415
5. Training and/or competency improvement attended in the financial
414
year.
6. The structure and position of the internal audit unit. 411-412
7. Description of duties and responsibilities. 414
8. A statement that the internal audit unit has guidelines or charters. 414
9. A brief description of the implementation of the duties of the
internal audit unit in the financial year including the policy and
417
implementation of the frequency of meetings with the directors,
board of commissioners and/or the audit committee.
Public Accountant. 1. The name and year of the public accountant who audited the POJK 17
436
annual financial statements for the last 5 years.
2. The name and year of the public accountant who audited the
436
annual financial statements for the last 5 years.
3. The amount of the fee for each type of service provided by the
436
Public Accounting Firm in the last financial year.
4. Other services provided by the Public Accounting Firm and public
accountants in addition to auditing the annual financial statements 436
for the last financial year.
Notes: if there is no other service in question, so that it is disclosed.
Description of the internal control 1. Financial and operational control, as well as compliance with other SEOJK 16
439-440
system implemented by the issuer or laws and regulations.
public company.
2. Review of the effectiveness of the internal control system. 441
3. Statement of the Board of Directors and/or Board of Commissioners SEOJK 16
441
regarding the adequacy of the internal control system.
Risk management system 1. General description of the Issuer’s or Public Company’s risk SEOJK 16
443-446
implemented by Issuers or Public management system.
Companies.
2. Types of risk and how to manage them. 446-452
3. Review of the effectiveness of the Issuer’s or Public Company’s risk
452
management system.
4. Statement of the Board of Directors and/or Board of Commissioners SEOJK 16
or the audit committee on the adequacy of the risk management 453
system.
Compliance function. The level of the Bank’s compliance with all provisions and laws and PBI 11
regulations as well as fulfillment of commitments with the competent 453-456 POJK 17
authorities.
Legal cases with a material impact 1. Main case/lawsuit. 458-460 SEOJK 16
faced by issuers or public companies,
subsidiaries, members of the board of 2. Case/lawsuit settlement status. 458-460
directors and members of the board 3. The impact on the condition of issuers or public companies. The
of commissioners (if any). risks faced by the company and the nominal value of claims/ 458-460
lawsuits.
4. Disclosure regarding legal issues at least includes:
a. he number of civil and criminal cases faced and decisions that
have permanent legal force.
b. the number of civil and criminal matters faced and still in the
process of being resolved. 458 PBI 11
Notes: in the event that the company, subsidiaries, members of the
Board of Commissioners and members of the Board of Directors do
not have important matters, this must be disclosed.
Information on administrative
sanctions/sanctions imposed on
issuers or public companies, board
members commissioners and
460-462 SEOJK 16
members of the board of directors,
by the Financial Services Authority
and other authorities in the financial
year (if any).
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Information regarding the code of 1. Principles of the code of ethics. 474-475 SEOJK 16
ethics of Issuers or Public Companies
2. Forms of dissemination of the code of ethics and enforcement
475-476
efforts
3. Statement that the code of ethics applies to members of the
Board of Directors, members of the Board of Commissioners, and 475
employees of the Issuer or Public Company
Implementation of Governance in 1. Remuneration Committee POJK 59
Providing Remuneration for Sharia a. Name of members, composition, duties and responsibilities.
Commercial Bank. b. Number of meetings held. 430
c. Remuneration that has been paid to members of the
Remuneration Committee for 1 (one) year.
2. Remuneration policy formulation process which includes:
a. Review of the background and objectives of the Remuneration
policy.
b. Implementation of a review of the Remuneration policy in the 430-432
previous year, along with its improvements.
c. Mechanism to ensure that Remuneration for Employees in the
control unit is independent from the work unit they supervise.
3. Remuneration policy coverage and its implementation per business
unit, per region and in subsidiaries or branch offices located 432
overseas
4. Remuneration is associated with risks that include:
a. The main type of risk (key risk) used in implementing
Remuneration.
b. Criteria for determining the main types of risk, including for
risks that are difficult to measure. 432-433
c. The impact of determining the main risk on the Variable
Remuneration policy.
d. Changes in the determination of the main types of risk
compared to last year and the reasons, if any.
5. Performance measurement is associated with Remuneration which
includes:
a. Review of Remuneration policies linked to performance
appraisal.
b. The method of linking individual Remuneration with
Bank performance, work unit performance and individual 433
performance.
c. A description of the method used by the Bank to state that
the agreed performance cannot be achieved, so it is necessary
to make adjustments to remuneration and the amount of
remuneration adjustments if this condition occurs.
6. Remuneration Adjustment is related to Performance and Risk
which includes:
a. Policy regarding Variable Remuneration that is deferred, the
amount, and the criteria for determining the amount. 433
b. The Bank’s policy regarding Variable Deferred Remuneration
which is postponed for payment (malus), or withdrawn when it
has been paid (clawback).
7. The name of the external consultant and the duties of the
consultant related to the Remuneration policy, if the Bank uses the 433
services of an external consultant.
8. The Remuneration Package and facilities received by the Board of
Directors and Board of Commissioners include the Remuneration 434
structure and details of the nominal amount.
9. Variable Remuneration includes:
a. Forms of Variable Remuneration along with the reasons for
choosing this form. And
434
b. An explanation if there are differences in the provision
of Variable Remuneration among the Directors, Board of
Commissioners and/or Employees.
10. The number of Directors, Board of Commissioners and Employees
who receive Variable Remuneration for 1 (one) year, and the total 434
amount.
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Criteria Explanation Page Regulations
11. Position and number of parties who are material risk takers. 434
12. Shares optionowned by the Board of Directors, Board of
435
Commissioners and Executive Officers.
13. The ratio of the highest and lowest salaries 435
14. The number of beneficiaries and the total amount of Variable
Remuneration guaranteed unconditionally will be given by the
Bank to candidates for the Board of Directors, candidates for the 435
Board of Commissioners, and/or prospective Employees during the
first 1 (one) year of work
15. The number of employees affected by termination of employment
435
and the total amount of severance paid
16. The total amount of deferred Variable Remuneration, which
consists of cash and/or shares or share-based instruments issued 435
by the Bank.
17. The total amount of deferred Variable Remuneration paid for 1
435
(one) year.
18. Details of the amount of Remuneration given in one year include:
a. Fixed or variable remuneration.
b. Deferred and non-deferred remuneration. 435
c. Forms of Remuneration provided in cash and/or shares or
share-based instruments issued by the Bank.
19. Quantitative information about:
a. The total remaining Remuneration that is still suspended, both
exposed to implicit and explicit adjustments.
b. Total reduction in Remuneration caused by explicit adjustments 435
during the reporting period.
c. Total reduction in Remuneration caused by implicit adjustments
during the reporting period.
A brief description of the policy In terms of compensation in the form of management stock ownership SEOJK 16
of providing performance-based program (MSOP) and/or employee stock ownership program (ESOP).
longterm compensation to The information disclosed shall contain at least:
management and/or employees
owned by issuers or public companies 1. Number of shares and/or options.
(if any), including but not limited
2. Implementation period.
to management stock ownership
477
programs program ownership/MSOP) 3. Eligible employee and/or management requirements.
and/or employee stock ownership
4. The exercise price or the determination of the exercise price.
program (ESOP).
A brief description of the Information 1. Share ownership of members of the Board of Directors and SEOJK 16
disclosure policy regarding members of the Board of Commissioners no later than 3 (three)
376-377
working days after the ownership or any change in ownership of
the shares of the Public Company.
2. Implementation of the intended policy. 376-377
Uraian mengenai sistem pelaporan 1. How to submit a violation report. 477 SEOJK 16
pelanggaran (whistleblowing system) di
Emiten atau Perusahaan Publik. 2. Protection for reporters. 477
Description of the whistleblowing 3. The handling of complaints. 478
system at the Issuer or Public
4. The party managing the complaint. 479
Company.
5. The results of handling complaints, at least:
a. Number of complaints received and processed in the financial
479
year.
b. Complaint follow-up. 479
In the event that an issuer or a public company does not have a
whistleblowing system, this will be disclosed.
PT Bank Syariah Indonesia Tbk
522 2024 Annual Report
Page 525
Criteria Explanation Page Regulations
Description of the Issuer’s or Public 1. Programs and procedures carried out in Overcoming corrupt SEOJK 16
Company’s anti-corruption policy. practices, kickbacks, fraud, bribery and/or gratuities in Issuers or 479-481 POJK 17
Public Companies.
2. Anti-corruption training/socialization for employees of Issuers or
481-483
Public Companies.
In the event that the Issuer or Public Company does not have an
anticorruption policy, the reasons for not having the said policy will
be explained.
Handling conflicts of interest PBI 11
483
POJK 17
Maximum Fund Distribution Limit. 484 PBI 11
Transparency of the Sharia PBI 11
Commercial Bank and non-financial POJK 17
485
conditions that have not been
disclosed in other reports.
List of consultants, advisors or PBI 11
485
equivalent used by BUS.
Number of Deviations (Internal Disclosure of irregularities (internal fraud) at least includes: PBI 11
Fraud). 1. Number of deviations (internal fraud) that have been resolved.
2. The number of irregularities (internal fraud) that are in the process
of being resolved internally at the bank.
485
3. Number of irregularities (internal fraud) that have not been
resolved internally at the bank.
4. The number of irregularities (internal fraud) that have been
followed up through the legal process.
Buy Back of Shares and/or Bank 1. Policy in buying back shares or bonds of the Bank. PBI 11
Bonds. 2. Number of shares and/or bonds bought back.
485
3. Repurchase price per share and/or bond.
4. Increase in earnings per share and/or bonds.
Distribution of funds for social PBI 11
activities both in amount and parties 485-486
receiving funds.
Non-halal income and its use. 486 PBI 11
Implementation of Public Company 1. Statement regarding recommendations that have been SEOJK 16
489-491
governance guidelines for Issuers implemented and/or
that issue equity securities or Public
2. Explanation of recommendations that have not been implemented,
Companies.
accompanied by reasons and alternatives for implementation (if 491-493
any).
Pengungkapan informasi dapat disajikan dalam bentuk tabel. /
Disclosure of information can be presented in tabular form.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
523
Page 526
Criteria Explanation Page Regulations
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
Corporate Social Responsibility 1. The information disclosed in the social and environmental 506 SEOJK 16
responsibility section is a Sustainability Report as intended in
Financial Services Authority Regulation Number 51/POJK.03/2017
concerning the Implementation of Sustainable Finance for Financial
Services Institutions, Issuers and Public Companies, containing at
least :
a) Explanation of sustainability strategy.
b) Overview of sustainability aspects (economic, social and
environmental).
c) Brief profile of the Issuer or Public Company.
d) Directors’ Explanation.
e) ustainability governance.
f) Sustainability performance.
g) Written verification from an independent party, if any.
h) Feedback sheet for readers, if any.
i) The Issuer’s or Public Company’s response to feedback from
the previous year’s report.
2. Sustainability Report as referred to in number 1), must be prepared
in accordance with the Technical Guidelines for Preparing
Sustainability Reports for Issuers and Public Companies as stated in
Appendix II which is an inseparable part of this Financial Services
Authority Circular Letter.
3. Sustainability Report information in number 1) can:
a) Disclosed in other relevant sections outside the social and
environmental responsibility section, such as the Directors’
explanation regarding the Sustainability Report disclosed in the
relevant section of the Directors’ Report; and/or
b) Refer to other sections outside the social and environmental
responsibility section while still referring to the Technical
Guidelines for Preparing Sustainability Reports for Issuers
and Public Companies as listed in Appendix II which is an
inseparable part of this Financial Services Authority Circular
Letter, such as the profile Issuer or Public Company.
4. The Sustainability Report as referred to in number 1) is an
inseparable part of the Annual Report but can be presented
separately from the Annual Report.
5. In the event that the Sustainability Report is presented separately
from the Annual Report, the information disclosed in the
Sustainability Report must:
a) Contains all information as intended in number 1); And
b) Prepared in accordance with the Technical Guidelines for
Preparing Sustainability Reports for Issuers and Public
Companies as stated in Appendix II which is an inseparable part
of this Financial Services Authority Circular Letter.
PT Bank Syariah Indonesia Tbk
524 2024 Annual Report
Page 527
Criteria Explanation Page Regulations
6. If the Sustainability Report is presented separately from the
Annual Report, then the social and environmental responsibility
section contains information that information regarding social
and environmental responsibility has been disclosed in the
Sustainability Report which is presented separately from the
Annual Report.
7. Submission of a Sustainability Report which is presented separately
with the Annual Report must be submitted simultaneously with the
submission of the Annual Report.
PT Bank Syariah Indonesia Tbk
2024 Annual Report
525
Page 528
PT BANK SYARIAH INDONESIA TBK LAPORAN KEUANGAN/ FINANCIAL STATEMENTS PADA TANGGAL DAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2024 DAN 2023/ AS AT AND FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023
Page 529
Page 530
Page 531
Page 532
Page 533
Page 534
Page 535
Page 536
Page 537
Page 538
PT BANK SYARIAH INDONESIA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 DAN 2023
Daftar Isi Table of Contents
Halaman/
Page
Laporan Auditor Independen Independent Auditors’ Report
Laporan Posisi Keuangan ........................................ 1-4 ...………..……..... Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Statements of Profit or Loss
Lain ...................................................................... 5 ..................... and Other Comprehensive Income
Laporan Perubahan Ekuitas ....................................... 6 ........................... Statements of Changes in Equity
Laporan Arus Kas ....................................................... 7-8 ........................................ Statements of Cash Flows
Laporan Rekonsiliasi Pendapatan dan Bagi Statements of Reconciliation of Income
Hasil..................................................................... 9 .......................................... and Revenue Sharing
Laporan Sumber dan Penyaluran Statements of Sources and Distribution of
Dana Zakat .......................................................... 10 ......................................................... Zakat Funds
Laporan Sumber dan Penggunaan Dana Statements of Sources and Uses of
Kebajikan ........................................................... 11 ......................................... Qardhul Hasan Funds
Catatan atas Laporan Keuangan ............................... 12 - 145 ……….…………. Notes to the Financial Statements
****************************
Page 539
PT BANK SYARIAH INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ASET ASSETS
KAS 4 8,080,689 5,255,841 CASH
CURRENT ACCOUNTS AND
GIRO DAN PENEMPATAN PLACEMENTS WITH BANK
PADA BANK INDONESIA 2e, 5 49,966,279 32,440,778 INDONESIA
CURRENT ACCOUNTS AND
GIRO DAN PENEMPATAN PLACEMENTS WITH OTHER
PADA BANK LAIN 2f, 6, 44 BANKS
Pihak ketiga 3,752,325 2,219,233 Third parties
Pihak berelasi 2c 128,549 105,240 Related parties
Jumlah giro dan penempatan Total current accounts and
pada bank lain 3,880,874 2,324,473 placements with other banks
Cadangan kerugian penurunan nilai 2d (14,809) (20,745) Allowance for impairment losses
Bersih 3,866,065 2,303,728 Net
INVESTASI PADA INVESTMENTS IN
SURAT BERHARGA 2g, 7, 44 MARKETABLE SECURITIES
Pihak ketiga 24,134,169 25,738,013 Third parties
Pihak berelasi 2c 38,117,637 45,563,513 Related parties
Jumlah investasi pada Total investments in
surat berharga 62,251,806 71,301,526 marketable securities
Cadangan kerugian penurunan nilai 2d (35,288) (132,506) Allowance for impairment losses
Bersih 62,216,518 71,169,020 Net
TAGIHAN AKSEPTASI 2h, 8, 44 ACCEPTANCE RECEIVABLES
Pihak ketiga 12,694 244,074 Third parties
Pihak berelasi 2c 172,451 187,154 Related parties
Jumlah tagihan akseptasi 185,145 431,228 Total acceptance receivables
Cadangan kerugian penurunan nilai 2d (1,851) (4,312) Allowance for impairment losses
Bersih 183,294 426,916 Net
PIUTANG 2i, 9, 44 RECEIVABLES
Murabahah Murabahah
Pihak ketiga 144,205,651 136,391,384 Third parties
Pihak berelasi 2c 66,883 111,712 Related parties
Jumlah murabahah 144,272,534 136,503,096 Total murabahah
Istishna Istishna
Pihak ketiga 11 30 Third parties
Ijarah Ijarah
Pihak ketiga 188,361 217,241 Third parties
Pihak berelasi 2c - 1,159 Related parties
Jumlah ijarah 188,361 218,400 Total ijarah
Jumlah piutang 144,460,906 136,721,526 Total receivables
Cadangan kerugian penurunan nilai 2d (4,265,369) (4,361,368) Allowance for impairment losses
Bersih 140,195,537 132,360,158 Net
PINJAMAN QARDH 2j, 10, 44 FUNDS OF QARDH
Pihak ketiga 12,863,002 9,468,085 Third parties
Pihak berelasi 2c 910,782 1,838,996 Related parties
Jumlah pinjaman qardh 13,773,784 11,307,081 Total funds of qardh
Cadangan kerugian penurunan nilai 2d (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
Dipindahkan 277,494,472 254,445,605 Carried forward
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 1 - Page
Page 540
PT BANK SYARIAH INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ASET (lanjutan) ASSETS (continued)
Pindahan 277,494,472 254,445,605 Brought forward
PEMBIAYAAN FINANCING
Mudharabah 2k, 11, 44 Mudharabah
Pihak ketiga 937,079 881,133 Third parties
Pihak berelasi 2c 2,000,000 1,000,000 Related parties
Jumlah mudharabah 2,937,079 1,881,133 Total mudharabah
Cadangan kerugian penurunan nilai 2d (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
Musyarakah 2k, 12, 44 Musyarakah
Pihak ketiga 88,044,668 63,452,727 Third parties
Pihak berelasi 2c 26,142,550 24,763,470 Related parties
Jumlah musyarakah 114,187,218 88,216,197 Total musyarakah
Cadangan kerugian penurunan nilai 2d (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
Jumlah pembiayaan 117,124,297 90,097,330 Total financing
Cadangan kerugian penurunan nilai 2d (5,238,619) (4,509,177) Allowance for impairment losses
Bersih 111,885,678 85,588,153 Net
ASET YANG DIPEROLEH ASSETS ACQUIRED
UNTUK IJARAH - BERSIH 2l, 13 3,122,255 2,190,107 FOR IJARAH - NET
ASET TETAP DAN FIXED ASSETS AND
ASET HAK GUNA - BERSIH 2m, 14 7,723,853 5,352,843 RIGHT-OF-USE ASSETS - NET
ASET TIDAK BERWUJUD
- BERSIH 2m, 14 2,102,344 1,128,334 INTANGIBLE ASSETS - NET
ASET PAJAK TANGGUHAN 2w, 22c 2,056,727 1,665,694 DEFERRED TAX ASSETS
ASET LAIN-LAIN - BERSIH 2n, 15 4,228,103 3,253,388 OTHER ASSETS - NET
JUMLAH ASET 408,613,432 353,624,124 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 2 - Page
Page 541
PT BANK SYARIAH INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA SYIRKAH LIABILITIES, TEMPORARY
TEMPORER DAN EKUITAS SYIRKAH FUNDS AND EQUITY
LIABILITAS LIABILITIES
OBLIGATIONS
LIABILITAS SEGERA 2o, 16, 44 DUE IMMEDIATELY
Pihak ketiga 856,981 1,144,847 Third parties
Pihak berelasi 2c 1,662 171,220 Related parties
858,643 1,316,067
BAGI HASIL YANG BELUM UNDISTRIBUTED
DIBAGIKAN 17 291,578 255,932 REVENUE SHARING
SIMPANAN WADIAH WADIAH DEPOSITS
Giro wadiah 2p, 18, 44 Wadiah demand deposits
Pihak ketiga 16,260,234 18,023,665 Third parties
Pihak berelasi 2c 2,886,845 2,823,859 Related parties
Jumlah giro wadiah 19,147,079 20,847,524 Total wadiah demand deposits
Tabungan wadiah 2p, 19, 44 Wadiah savings deposits
Pihak ketiga 55,266,166 47,016,211 Third parties
Pihak berelasi 2c 13,901 10,163 Related parties
Jumlah tabungan wadiah 55,280,067 47,026,374 Total wadiah savings deposits
Jumlah simpanan wadiah 74,427,146 67,873,898 Total wadiah deposits
SIMPANAN DARI BANK LAIN 2p, 20, 44 DEPOSITS FROM OTHER BANKS
Giro wadiah Wadiah demand deposits
Pihak ketiga 173,510 123,984 Third parties
Pihak berelasi 2c 1,369 1,353 Related parties
Jumlah giro wadiah 174,879 125,337 Total wadiah demand deposits
Tabungan wadiah Wadiah savings deposits
Pihak ketiga 8,985 7,788 Third parties
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) Investment Certificate (“SIMA”)
Pihak ketiga 2,481,425 1,401,191 Third parties
Pihak berelasi 2c 885,225 226,985 Related parties
Jumlah Sertifikat Investasi Total Interbank Mudharabah
Mudharabah Antarbank (“SIMA”) 3,366,650 1,628,176 Investment Certificate (“SIMA”)
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank Fund
Antarbank (“SIPA”) Management Certificate ("SIPA")
Pihak ketiga 400,000 - Third parties
Pihak berelasi 2c 200,834 - Related parties
Jumlah Sertifikat Pengelolaan Dana Total Sharia Compliant
Berdasarkan Prinsip Syariah Interbank Fund Management
Antarbank (“SIPA”) 600,834 - Certificate ("SIPA")
Jumlah simpanan dari bank lain 4,151,348 1,761,301 Total deposits from other banks
LIABILITAS KEPADA LIABILITIES TO
BANK INDONESIA 2q, 21 18,417,864 11,900,055 BANK INDONESIA
LIABILITAS AKSEPTASI 2h, 44 ACCEPTANCE LIABILITIES
Pihak ketiga 72,792 287,323 Third parties
Pihak berelasi 2c 112,353 143,905 Related parties
Jumlah liabilitas akseptasi 185,145 431,228 Total acceptance liabilities
UTANG PAJAK 2w, 22a 889,642 539,042 TAXES PAYABLE
LIABILITAS EMPLOYEE BENEFITS
IMBALAN KERJA 2v, 42, 44 534,730 667,264 LIABILITIES
ESTIMASI KERUGIAN ESTIMATED LOSSES ON
KOMITMEN DAN COMMITMENTS AND
KONTINJENSI 41d 24,045 32,017 CONTINGENCIES
LIABILITAS LAIN-LAIN 23 5,867,830 2,446,107 OTHER LIABILITIES
JUMLAH LIABILITAS 105,647,971 87,222,911 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 3 - Page
Page 542
PT BANK SYARIAH INDONESIA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS, DANA SYIRKAH LIABILITIES, TEMPORARY
TEMPORER DAN EKUITAS SYIRKAH FUNDS AND EQUITY
(lanjutan) (continued)
DANA SYIRKAH TEMPORER TEMPORARY SYIRKAH FUNDS
Giro mudharabah 2r, 24, 44 Mudharabah demand deposits
Pihak ketiga 17,421,912 14,835,449 Third parties
Pihak berelasi 2c 19,813,889 17,581,811 Related parties
Jumlah giro mudharabah 37,235,801 32,417,260 Total mudharabah demand deposits
Tabungan mudharabah 2r, 25, 44 Mudharabah savings deposits
Pihak ketiga 85,414,890 78,088,518 Third parties
Pihak berelasi 2c 375,768 191,667 Related parties
Jumlah tabungan mudharabah 85,790,658 78,280,185 Total mudharabah savings deposits
Deposito mudharabah 2r, 26, 44 Mudharabah time deposits
Pihak ketiga 92,556,398 87,628,737 Third parties
Pihak berelasi 2c 38,122,469 28,356,052 Related parties
Jumlah deposito mudharabah 130,678,867 115,984,789 Total mudharabah time deposits
Jumlah giro, tabungan dan deposito Total mudharabah demand deposits,
mudharabah 253,705,326 226,682,234 savings deposits and time deposits
Sukuk mudharabah subordinasi 2z, 27, 44 Subordinated sukuk mudharabah
Pihak ketiga 140,000 175,000 Third parties
Pihak berelasi 2c 60,000 25,000 Related parties
Jumlah sukuk Total subordinated
mudharabah subordinasi 200,000 200,000 sukuk mudharabah
Sukuk mudharabah diterbitkan 2z, 28, 44 Issued mudharabah sukuk
Pihak ketiga 2,653,063 3,608 Third parties
Pihak berelasi 2c 365,500 - Related parties
Jumlah sukuk Total issued
mudharabah diterbitkan 3,018,563 3,608 mudharabah sukuk
Pembiayaan berjangka mudharabah 2y, 29 1,000,000 776,250 Mudharabah term financing
JUMLAH DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 257,923,889 227,662,092 SYIRKAH FUNDS
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - Rp500 (full amount)
Rp500 (nilai penuh) per saham par value per share
Modal dasar - 80.000.000.000 Authorised share capital -
lembar saham 80,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid-up
penuh - 46.129.260.138 capital - 46,129,260,138
lembar saham 30 23,064,630 23,064,630 shares
Tambahan modal disetor 30 (3,929,100) (3,929,100) Additional paid-in capital
Keuntungan revaluasi aset tetap 14 553,440 444,530 Gain on revaluation of fixed assets
Pengukuran kembali liabilitas Remeasurement of employee
imbalan kerja - setelah pajak 347,644 241,462 benefit liabilities - net of tax
(Kerugian)/keuntungan yang
belum direalisasi atas surat
berharga yang diukur pada Unrealised (loss)/gain on marketable
nilai wajar melalui penghasilan securities measured at fair value
komprehensif lain through other comprehensive
- setelah pajak (56,814) 6,154 income - net of tax
Saldo laba Retained earnings
Telah ditentukan penggunaannya 3,377,462 2,236,713 Appropriated
Belum ditentukan penggunaannya 21,684,310 16,674,732 Unappropriated
JUMLAH EKUITAS 45,041,572 38,739,121 TOTAL EQUITY
JUMLAH LIABILITAS, DANA TOTAL LIABILITIES,
SYIRKAH TEMPORER DAN TEMPORARY SYIRKAH
EKUITAS 408,613,432 353,624,124 FUNDS AND EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 4 - Page
Page 543
PT BANK SYARIAH INDONESIA Tbk
LAPORAN LABA RUGI STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023*)
PENDAPATAN PENGELOLAAN INCOME FROM FUND
DANA SEBAGAI MUDHARIB MANAGEMENT AS MUDHARIB
Pendapatan dari jual beli 2s, 31 13,404,055 12,627,780 Income from sales and purchases
Pendapatan dari bagi hasil 2s, 32 8,001,204 5,940,486 Income from profit sharing
Pendapatan dari ijarah - bersih 2s, 33 192,124 155,446 Income from ijarah - net
Pendapatan usaha utama lainnya 2s, 34 3,700,820 3,528,031 Other main operating income
HAK PIHAK KETIGA ATAS THIRD PARTIES’ SHARE ON
BAGI HASIL 2t, 35 (7,889,029) (5,993,168) RETURN
HAK BAGI HASIL MILIK BANK 17,409,174 16,258,575 BANK’S SHARE IN PROFIT
PENDAPATAN USAHA LAINNYA 2u, 36 OTHER OPERATING INCOME
Fee based income from
Pendapatan imbalan jasa perbankan 3,678,362 2,870,774 banking services
Keuntungan investasi surat berharga 587,199 242,110 Gain from marketable securities
Pendapatan lainnya 1,290,918 1,091,582 Other income
Jumlah pendapatan usaha lainnya 5,556,479 4,204,466 Total other operating income
BEBAN USAHA OPERATING EXPENSES
Gaji dan tunjangan 37 (5,284,136) (5,035,215) Salaries and benefits
Umum dan administrasi 38 (6,342,626) (5,169,938) General and administrative
Bonus wadiah (586) (1,107) Wadiah bonus
Lain-lain (166,294) (42,944) Others
(11,793,642) (10,249,204)
Beban cadangan kerugian Provision for impairment
penurunan nilai aset produktif losses on earning and
dan nonproduktif - bersih 2d, 39 (1,893,867) (2,622,479) non-earning assets - net
LABA USAHA 9,278,144 7,591,358 INCOME FROM OPERATION
PENDAPATAN/(BEBAN) NON-OPERATING
NONUSAHA - BERSIH 4,312 (2,156) INCOME/(EXPENSE) - NET
LABA SEBELUM ZAKAT DAN INCOME BEFORE ZAKAT AND
BEBAN PAJAK 9,282,456 7,589,202 TAX EXPENSE
ZAKAT 2a (232,061) (189,730) ZAKAT
BEBAN PAJAK 2w, 22b (2,044,507) (1,695,729) TAX EXPENSES
LABA BERSIH 7,005,888 5,703,743 NET INCOME
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Gain on revaluation
Keuntungan revaluasi aset tetap 14 108,910 - on fixed assets
Pengukuran kembali liabilitas Remeasurement of employee
imbalan kerja 2v, 42 136,130 (35,181) benefit liabilities
Pajak penghasilan terkait 22c (29,948) 7,739 Related income tax
Pos-pos yang akan Items that will be reclassified
direklasifikasi ke laba rugi: to profit or loss:
(Kerugian)/keuntungan yang
belum direalisasi atas surat Unrealised (loss)/gain
berharga yang diukur pada nilai on marketable securities
wajar melalui penghasilan measured at fair value through
komprehensif lain 7b (92,116) 61,631 other comprehensive income
Pajak penghasilan terkait 22c 29,148 - Related income tax
Jumlah penghasilan komprehensif Total other comprehensive
lain bersih setelah pajak 152,124 34,189 income net of tax
TOTAL COMPREHENSIVE
JUMLAH LABA KOMPREHENSIF 7,158,012 5,737,932 INCOME
LABA PER SAHAM DASAR DAN BASIC AND DILUTED EARNINGS
DILUSIAN (Rupiah penuh) 2aa, 40 151.88 123.65 PER SHARE (full Rupiah)
*) Direklasifikasi, lihat Catatan 53 *) Reclassified, see Note 53
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 5 - Page
Page 544
PT BANK SYARIAH INDONESIA Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Kerugian)/
keuntungan
yang belum
direalisasi atas surat
berharga yang diukur
pada nilai wajar
Pengukuran melalui penghasilan
kembali komprehensif lain -
liabilitas imbalan setelah pajak/
Modal saham Keuntungan kerja - setelah Unrealised (loss)/gain
ditempatkan dan revaluasi pajak/ on marketable Saldo laba/Retained earnings
disetor penuh/ Tambahan modal aset tetap/ Remeasurement securities measured
Issued and fully disetor/ Gain on of employee at fair value through Telah ditentukan Belum ditentukan Jumlah
Catatan/ paid-up share Additional paid- revaluation benefit liabilities - other comprehensive penggunaannya/ penggunaannya/ ekuitas/
Notes capital in capital of fixed assets net of tax income - net of tax Appropriated Unappropriated Total equity
Saldo per 1 Januari 2023 23,064,630 (3,929,100) 444,530 268,904 (55,477) 1,384,677 12,249,043 33,427,207 Balance as at 1 January 2023
Laba bersih - - - - - - 5,703,743 5,703,743 Net income
Penghasilan komprehensif lain - - - (27,442) 61,631 - - 34,189 Other comprehensive income
Pembagian dividen 30 - - - - - - (426,018) (426,018) Dividend payment
Penambahan cadangan umum 30 - - - - - 852,036 (852,036) - Additional to general reserve
Saldo per 31 Desember 2023 23,064,630 (3,929,100) 444,530 241,462 6,154 2,236,713 16,674,732 38,739,121 Balance as at 31 December 2023
Laba bersih - - - - - - 7,005,888 7,005,888 Net income
Penghasilan komprehensif lain 14 - - 108,910 106,182 (62,968) - - 152,124 Other comprehensive income
Pembagian dividen 30 - - - - - - (855,561) (855,561) Dividend payment
Penambahan cadangan umum 30 - - - - - 1,140,749 (1,140,749) - Additional to general reserve
Saldo per 31 Desember 2024 23,064,630 (3,929,100) 553,440 347,644 (56,814) 3,377,462 21,684,310 45,041,572 Balance as at 31 December 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial
secara keseluruhan. statements taken as a whole.
Halaman - 6 - Page
Page 545
PT BANK SYARIAH INDONESIA Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan jual beli, bagi hasil, Proceeds of margin, profit sharing,
ijarah dan usaha utama lainnya 25,260,645 22,356,599 ijarah and other main operation
Pembayaran bagi hasil dana Payment of profit sharing
syirkah temporer (7,854,159) (5,930,162) for temporary syirkah funds
Penerimaan dari pembiayaan dan 9, 10, 11, Receipts from recovery of written-off
piutang yang dihapusbukukan 12, 36 2,097,759 1,703,364 financing and receivable
Penerimaan pendapatan usaha Receipt of other operating
lainnya 4,266,371 3,115,816 income
Pembayaran tantiem (110,228) (91,574) Payment of tantiem
Pembayaran beban usaha (14,283,894) (12,698,368) Payment of operating expenses
Penerimaan atas pendapatan Receipt from non-operating
nonusaha - bersih 112,287 25,571 income - net
Pembayaran pajak Payment of corporate
penghasilan badan (1,985,972) (1,855,197) income tax
Pembayaran zakat (268,348) (205,881) Payment of zakat
Distribution of qardhul
Penyaluran dana kebajikan (117,028) (80,736) hasan funds
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas 7,117,433 6,339,432 assets and liabilities
Perubahan dalam aset dan liabilitas: Changes in assets and liabilities:
(Kenaikan)/penurunan aset: (Increase)/decrease in assets:
Surat berharga Marketable securities
- diukur pada nilai wajar (1,472,899) (3,972,560) - measured at fair value
Surat berharga jangka
pendek lainnya (115,758) (40,287) Other short-term securities
Piutang (7,739,380) (11,834,760) Receivables
Pinjaman qardh (2,466,703) (1,605,472) Funds of qardh
Pembiayaan (27,026,967) (18,465,422) Financing
Tagihan akseptasi 246,083 50,175 Acceptance receivables
Aset yang diperoleh
untuk ijarah (932,147) (705,535) Assets acquired for ijarah
Aset lain-lain 245,969 (2,886) Other assets
Kenaikan/(penurunan) liabilitas: Increase/(decrease) in liabilities:
Liabilitas segera (421,137) 322,716 Obligations due immediately
Simpanan wadiah 6,553,248 1,861,641 Wadiah deposits
Simpanan dari bank lain 2,390,047 (457,396) Deposits from other banks
Liabilitas akseptasi (246,083) (50,175) Acceptance liabilities
Utang pajak (99,768) 48,173 Taxes payable
Liabilitas lain-lain 3,757,231 283,819 Other liabilities
Kenaikan dana Increase in temporary
syirkah temporer 27,023,092 30,269,572 syirkah funds
Kas bersih dihasilkan dari Net cash generated from
aktivitas operasi 6,812,261 2,041,035 operating activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 7 - Page
Page 546
PT BANK SYARIAH INDONESIA Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan/pelepasan investasi Sale/disposal of investment
pada surat berharga 103,380,752 111,080,068 in marketable securities
Perolehan surat berharga (92,955,821) (120,672,073) Acquisition of marketable securities
Hasil penjualan aset tetap 1,274 5,521 Proceeds from sale of fixed assets
Perolehan aset tetap dan Acquisition of fixed assets
aset hak guna (2,935,755) (826,243) and right-of-use assets
Perolehan aset tidak berwujud 14 (1,144,967) (991,632) Acquisition of intangible assets
Kas bersih dihasilkan dari/
(digunakan untuk) Net cash generated from/
aktivitas investasi 6,345,483 (11,404,359) (used in) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran liabilitas sewa (151,913) (134,742) Payments of lease liabilities
Pembayaran dividen (855,561) (426,018) Payments of dividend
Pembayaran pembiayaan Payments of mudharabah
berjangka mudharabah (7,778,995) (781,307) term financing
Penerimaan pembiayaan Receipts from mudharabah
berjangka mudharabah 8,001,935 776,250 term financing
Pelunasan surat berharga
yang diterbitkan - (1,375,000) Settlement of securities issued
Surat berharga yang diterbitkan 3,015,731 203,759 Securities Issued
Liabilitas kepada Bank Indonesia 6,517,809 11,900,055 Liabilities from Bank indonesia
Kas bersih dihasilkan dari Net cash generated from
aktivitas pendanaan 8,749,006 10,162,997 financing activities
KENAIKAN BERSIH NET INCREASE IN CASH
KAS DAN SETARA KAS 21,906,750 799,673 AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL AT THE BEGINNING OF
TAHUN 40,021,092 39,221,419 THE YEAR
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
TAHUN 61,927,842 40,021,092 AT THE END OF THE YEAR
Kas dan setara kas akhir Cash and cash equivalents at
tahun terdiri dari: the end of the year consist of:
Kas 4 8,080,689 5,255,841 Cash
Giro dan penempatan Current accounts and placements
pada Bank Indonesia 5 49,966,279 32,440,778 with Bank Indonesia
Giro dan penempatan Current accounts and
pada bank lain 6 3,880,874 2,324,473 placements with other banks
JUMLAH 61,927,842 40,021,092 TOTAL
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 8 - Page
Page 547
PT BANK SYARIAH INDONESIA Tbk
LAPORAN REKONSILIASI PENDAPATAN STATEMENTS OF RECONCILIATION OF INCOME
DAN BAGI HASIL AND REVENUE SHARING
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
Pendapatan pengelolaan dana 31, 32, Revenue from fund management
sebagai mudharib 33, 34 25,298,203 22,251,743 as mudharib
Pengurangan Deduction
Pendapatan tahun berjalan Current year income in which
yang kas atau setara kasnya its cash and cash equivalents
belum diterima: has not been received:
Pendapatan dari jual beli (620,300) (623,425) Income from sales and purchase
Pendapatan bagi hasil (79,292) (44,429) Income from profit sharing
Income from amortisation of
differences between
Pendapatan amortisasi dari selisih acquisition cost and nominal
nilai perolehan surat berharga amounts for investments in
dibanding nilai nominal (75,137) (104,229) marketable securities
Pendapatan dari ijarah - bersih (33,132) (29,685) Income from Ijarah - net
Pendapatan usaha utama lainnya (979,776) (889,375) Other main operating income
(1,787,637) (1,691,143)
Penambahan Addition
Pendapatan tahun sebelumnya Previous year income in which
yang kas atau setara kasnya its cash and cash equivalent
diterima pada tahun berjalan: was received during current year:
Pendapatan dari jual beli 623,425 588,556 Income from sales and purchase
Pendapatan bagi hasil 44,429 25,972 Income from profit sharing
Income from amortisation
of differences between
Pendapatan amortisasi dari selisih acquisition cost and nominal
nilai perolehan surat berharga amounts for investments
dibanding nilai nominal 104,229 43,778 in marketable securities
Pendapatan dari ijarah - bersih 29,685 20,093 Income from Ijarah - net
Pendapatan usaha utama lainnya 889,375 898,140 Other main operating income
1,691,143 1,576,539
Pendapatan yang tersedia untuk Available income for
bagi hasil 25,201,709 22,137,139 profit sharing
Hak bagi hasil milik Bank (17,312,680) (16,143,971) Bank’s share in profit sharing
Hak pihak ketiga atas bagi hasil 35 7,889,029 5,993,168 Third parties’ share on return
Dirinci atas: Details to:
Hak pemilik dana atas bagi hasil Fund owners’ share on
yang sudah didistribusikan 7,597,451 5,737,236 distributed profit sharing
Hak pemilik dana atas bagi hasil Fund owners’ share on
yang belum didistribusikan 17 291,578 255,932 undistributed profit sharing
Jumlah 7,889,029 5,993,168 Total
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 9 - Page
Page 548
PT BANK SYARIAH INDONESIA Tbk
LAPORAN SUMBER DAN STATEMENTS OF SOURCES
PENYALURAN DANA ZAKAT AND DISTRIBUTION OF ZAKAT FUNDS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
Sumber dana zakat Sources of zakat funds
Internal bank 232,061 189,730 Internal bank
Eksternal bank External bank
Pegawai 36,452 33,041 Employees
Nasabah dan umum 38,743 34,731 Customers and public
307,256 257,502
Penyaluran dana zakat Distribution of zakat funds
Disalurkan ke lembaga lain (268,348) (205,881) Distributed to other institutions
Kenaikan dana zakat 38,908 51,621 Increase in zakat funds
Saldo awal dana zakat 196,774 145,153 Beginning balance of zakat funds
Saldo akhir dana zakat 16 235,682 196,774 Ending balance of zakat funds
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 10 - Page
Page 549
PT BANK SYARIAH INDONESIA Tbk
LAPORAN SUMBER DAN STATEMENTS OF SOURCES
PENGGUNAAN DANA KEBAJIKAN AND USES OF QARDHUL HASAN FUNDS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
Sumber dana kebajikan Sources of qardhul hasan funds
Infaq dan shadaqah 84,691 63,947 Infaq and shadaqah
Denda 21,972 17,915 Penalty
Pendapatan nonhalal 1,240 1,733 Non-halal income
Lainnya 4,094 - Others
111,997 83,595
Penggunaan dana kebajikan Uses of qardhul hasan funds
Sumbangan (117,028) (80,736) Donation
(Penurunan)/kenaikan (Decrease)/increase
dana kebajikan (5,031) 2,859 qardhul hasan funds
Beginning balance of qardhul
Saldo awal dana kebajikan 9,907 7,048 hasan funds
Ending balance of qardhul
Saldo akhir dana kebajikan 23 4,876 9,907 hasan funds
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
Halaman - 11 - Page
Page 550
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan informasi umum a. Bank establishment and general
information
PT Bank BRIsyariah Tbk (“Bank”) PT Bank BRIsyariah Tbk (the “Bank”) is
berkedudukan di Jakarta, Indonesia, awalnya located in Jakarta, Indonesia, and initially
didirikan dengan nama PT Bank Jasa Arta established under the name of PT Bank Jasa
(“BJA”) berdasarkan Akta Pendirian No. 4 Arta (“BJA”) based on the Deed of
tanggal 3 April 1969 yang dibuat di hadapan Establishment No. 4 dated 3 April 1969 made
Liem Toeng Kie, S.H., notaris di Jakarta. before Liem Toeng Kie, S.H., notary in
Jakarta.
BJA berubah nama menjadi PT Bank Syariah BJA changed its name to PT Bank Syariah
BRI (“BSBRI”) berdasarkan Pernyataan BRI (“BSBRI”) based on Shareholders’
Keputusan Persetujuan Pemegang Saham, Decision Statement, as stated in the Deed No.
sesuai dengan Akta No. 45 tanggal 22 April 45 dated 22 April 2008 of Fathiah Helmi, S.H.,
2008 yang dibuat di hadapan Fathiah Helmi, notary in Jakarta and obtained a license from
S.H., notaris di Jakarta dan memperoleh izin Bank Indonesia to change its business
perubahan kegiatan usaha bank, dari activities, from a conventional bank into a
konvensional menjadi bank umum yang commercial bank based on sharia principles
melaksanakan kegiatan usaha berdasarkan effective from 16 October 2008. In 2009,
prinsip syariah dari Bank Indonesia efektif BSBRI changed its name to PT Bank
sejak tanggal 16 Oktober 2008. Pada tahun BRISyariah based on Shareholders’ Decision
2009, BSBRI melakukan perubahan nama Statement, as stated in Notarial Deed No. 18
menjadi PT Bank BRISyariah sesuai dengan dated 14 April 2009 made before Fathiah
Akta Keputusan Persetujuan Pemegang Helmi, S.H., notary in Jakarta.
Saham BSBRI No. 18 tanggal 14 April 2009
dibuat di hadapan Fathiah Helmi, S.H., notaris
di Jakarta.
PT Bank BRISyariah berubah nama menjadi PT Bank BRISyariah changed its name to
PT Bank BRIsyariah Tbk sesuai persetujuan PT Bank BRIsyariah Tbk as approved,
Menteri Hukum dan Hak Asasi Manusia accepted and recorded by the Ministry of Laws
Republik Indonesia No. AHU-0000386. and Human Rights of the Republic of
AH.01.02 Tahun 2018 tanggal 10 Januari Indonesia No. AHU-0000386.AH.01.02 Year
2018. 2018 dated 10 January 2018.
Pada bulan Januari 2021, telah terjadi In January 2021, there was a merger of
penggabungan antara PT Bank BRIsyariah PT Bank BRIsyariah Tbk with PT Bank
Tbk dengan PT Bank Syariah Mandiri dan Syariah Mandiri and PT Bank BNI Syariah.
PT Bank BNI Syariah. Penggabungan ini telah The merger has received approval from
mendapatkan persetujuan Otoritas Jasa Financial Services Authority (“OJK”) of Capital
Keuangan (“OJK”) Pasar Modal melalui surat Market through its letter No. S-289/D.04/2020
No. S-289/D.04/2020 tanggal 11 Desember dated 11 December 2020 and OJK Board of
2020 dan Dewan Komisaris OJK Nomor Commissioners Number 4/KDK.03/2021 dated
4/KDK.03/2021 tanggal 27 Januari 2021 27 January 2021 concerning the Granting of
tentang Pemberian Izin Penggabungan Permit to Merge PT Bank Syariah Mandiri and
PT Bank Syariah Mandiri dan PT Bank BNI PT Bank BNI Syariah into PT Bank BRIsyariah
Syariah ke dalam PT Bank BRIsyariah Tbk Tbk and a Name Change Permit Using a
serta Izin Perubahan Nama dengan Business License from PT Bank BRIsyariah
Menggunakan Izin Usaha PT Bank BRIsyariah Tbk to become a Business License on behalf
Tbk menjadi Izin Usaha atas nama PT Bank of PT Bank Syariah Indonesia Tbk as the
Syariah Indonesia Tbk sebagai Bank Hasil Merged Bank. PT Bank Mandiri (Persero) Tbk
Penggabungan. PT Bank Mandiri (Persero) is the Bank's parent entity after the merger.
Tbk adalah entitas induk Bank setelah
penggabungan usaha.
Halaman - 12 - Page
Page 551
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Bank establishment and general
(lanjutan) information (continued)
Pada bulan Juni 2022, terjadi perubahan In June 2022, there was change in the shares
klasifikasi saham pada anggaran dasar sesuai classification in the Articles of Association as
Akta Pernyataan Keputusan Rapat Perubahan stated in the Deed of Statement of Meeting
Anggaran Dasar PT Bank Syariah Indonesia Resolutions on the Amendments to the Articles
Tbk No.146 tanggal 24 Juni 2022 yang dibuat of Association of PT Bank Syariah Indonesia
di hadapan Notaris Jose Dima Satria, S.H., Tbk No.146 dated 24 June 2022 made before
M.Kn., notaris di Jakarta sehubungan dengan: Notary Jose Dima Satria, S.H., M.Kn., notary
in Jakarta, in connection with:
- penerapan klasifikasi saham pada Bank - the implementation of the classification of
menjadi saham Seri A Dwiwarna yang shares in the Bank into Series A Dwiwarna
merupakan saham dengan hak istimewa dan share which is share with special rights
saham biasa Seri B yang merupakan saham and Series B common share which is
biasa atas nama; dan ordinary share; and
- reklasifikasi 1 (satu) saham milik Negara - reclassification of 1 (one) share owned by
Republik Indonesia dalam Bank menjadi 1 the Republic of Indonesia in the Bank into
(satu) saham Seri A Dwiwarna dan seluruh 1 (one) Series A Dwiwarna share and all
saham yang dimiliki pemegang saham lain shares owned by other shareholders into
menjadi saham biasa Seri B. Series B common shares.
Perubahan ini diterima dan dicatat oleh This change was accepted and recorded by
Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.03- Republic of Indonesia No. AHU-AH.01.03-
0269107 tanggal 22 Juli 2022. 0269107 dated 22 July 2022.
Perubahan Anggaran Dasar Bank terakhir The latest amendment to the Bank's Articles of
mengenai penyesuaian Anggaran Dasar BSI Association in relation to the amendments of
dengan ketentuan-ketentuan baru yang terkait BSI's Articles of Association with new
dengan BSI sebagai Bank Umum Syariah provisions relating to BSI as a Sharia
yang dituangkan dalam Akta Pernyataan Commercial Bank as outlined in the Deed of
Keputusan Rapat Perubahan Anggaran Dasar Meeting Resolutions on Amendments to the
PT Bank Syariah Indonesia Tbk No. 37 tanggal Articles of Association of PT Bank Syariah
17 Mei 2024 yang dibuat dihadapan Notaris Indonesia Tbk No. 37 dated 17 May 2024
Ashoya Ratam, S.H., M.Kn. notaris di Jakarta. made before Notary Ashoya Ratam, S.H.,
Perubahan ini telah mendapatkan persetujuan M.Kn. notary in Jakarta. This amendment was
dari Menteri Hukum dan Hak Asasi Manusia approved by the Minister of Law and Human
Republik Indonesia No. AHU- Rights of the Republic of Indonesia No. AHU-
0035266.AH.01.02.Tahun 2024 tanggal 13 0035266.AH.01.02.Year 2024 dated 13 June
Juni 2024 dan telah diterima serta dicatat oleh 2024 and was received and recorded by the
Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the
Republik Indonesia No. AHU-AH.01.03- Republic of Indonesia No. AHU-AH.01.03-
0145286 tanggal 13 Juni 2024. 0145286 dated 13 June 2024.
Berdasarkan pasal 3 Anggaran Dasar Bank According to Article 3 of the Bank’s latest
yang terakhir, ruang lingkup kegiatan Bank Articles of Association, the Bank’s scope of
adalah menyelenggarakan usaha perbankan business is to conduct banking activities based
dengan prinsip Syariah. on Sharia principles.
Kantor pusat Bank berlokasi di The Bank’s head office is located in The Tower
Gedung The Tower, Jalan Gatot Subroto No. Building, Gatot Subroto Street No. 27, Karet
27, Kel. Karet Semanggi, Kec. Setiabudi, Semanggi Village, Setiabudi District, South
Jakarta Selatan 12930. Jakarta 12930.
Halaman - 13 - Page
Page 552
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum b. Bank establishment and general
(lanjutan) information (continued)
Pada tanggal 31 Desember 2024 dan 2023, As at 31 December 2024 and 2023, the Bank
Bank memiliki jaringan unit kerja dengan has business unit network with details as
rincian sebagai berikut: follows:
2024 2023
Kantor Cabang 153 153 Branch Offices
Kantor Cabang Pembantu 886 886 Sub-Branch Offices
Layanan Syariah Bank Umum 3,065 3,065 Commercial Bank Sharia Services
Kantor Cabang Luar Negeri 1 1 Overseas Branch Office
Kantor Fungsional 91 91 Functional Offices
b. Struktur dan manajemen b. Structure and management
Susunan Dewan Komisaris pada tanggal The composition of the Board of
31 Desember 2024 berdasarkan Akta Commissioners as at 31 December 2024
Pernyataan Keputusan Rapat Umum based on the Deed of Statement of Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders PT Bank
Indonesia Tbk No. 35 tanggal 23 Oktober 2024 Syariah Indonesia Tbk No. 35 dated
yang dibuat di hadapan Notaris Ashoya 23 October 2024 made before the Notary
Ratam, S.H., M.Kn., notaris di Jakarta, adalah Ashoya Ratam, S.H., M.Kn., notary in Jakarta,
sebagai berikut: is as follows:
31 Desember/December 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Muliaman D. Hadad Independent Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Komisaris Independen Adiwarman Azwar Karim Independent Commissioner
Komisaris Suyanto Commissioner
Komisaris Masduki Baidlowi Commissioner
Komisaris Abu Rokhmad Commissioner
Komisaris Fauzi1) Commissioner
Komisaris Nazaruddin1) Commissioner
Komisaris Independen Komaruddin Hidayat Independent Commissioner
Komisaris Independen Mohamad Nasir Independent Commissioner
Komisaris Independen Felicitas Tallulembang1) Independent Commissioner
1) Diangkat dalam Rapat Umum Pemegang Saham (“RUPS”) Tahunan Bank tanggal 17 Mei 1) Appointed at the Bank's Annual General Meeting of Shareholders (“GMS”) on 17 May 2024 and
2024 dan telah mendapatkan persetujuan Otoritas Jasa Keuangan (“OJK”) sesuai dengan has received approval from the Financial Services Authority ("OJK") in accordance with OJK
Surat Keputusan Dewan Komisioner OJK No. KEPR-170/D.03/2024 tanggal 9 Desember Board of Commissioners Decree No. KEPR-170/D.03/2024 dated 9 December 2024, KEPR-
2024, KEPR-171/D.03/2024 tanggal 9 Desember 2024, dan KEPR-172/D.03/2024 tanggal 9 171/D.03/2024 dated 9 December 2024, and KEPR-172/D.03/2024 dated 9 December 2024.
Desember 2024.
Susunan Dewan Komisaris pada tanggal The composition of the Board of
31 Desember 2023 berdasarkan Akta Commissioners as at 31 December 2023
Pernyataan Keputusan Rapat Umum based on the Deed of Statement of Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders PT Bank
Indonesia Tbk No. 2 tanggal 4 Oktober 2023 Syariah Indonesia Tbk No. 2 dated
yang dibuat di hadapan Notaris Ashoya Ratam, 4 October 2023 made before the Notary
S.H., M.Kn., notaris di Jakarta, adalah sebagai Ashoya Ratam, S.H., M.Kn., notary in Jakarta,
berikut: is as follows:
31 Desember/December 2023
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Muliaman D. Hadad Independent Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Komisaris Independen Adiwarman Azwar Karim Independent Commissioner
Komisaris Suyanto Commissioner
Komisaris Masduki Baidlowi Commissioner
Komisaris Imam Budi Sarjito1) Commissioner
Komisaris Sutanto1) Commissioner
Komisaris Abu Rokhmad Commissioner
Komisaris Independen M. Arief Rosyid Hasan1) Independent Commissioner
Komisaris Independen Komaruddin Hidayat Independent Commissioner
Komisaris Independen Mohamad Nasir Independent Commissioner
1) Telah diberhentikan dengan hormat dalam RUPS Tahunan Bank tanggal 17 Mei 2024. 1) Has been honorably discharged at the Bank's Annual GMS on 17 May 2024.
Halaman - 14 - Page
Page 553
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur dan manajemen (lanjutan) b. Structure and management (continued)
Susunan Direksi Bank pada tanggal The composition of the Board of Directors of the
31 Desember 2024 berdasarkan Akta Bank as at 31 December 2024 based on the
Pernyataan Keputusan Rapat Umum Deed of Statement of Resolutions of the Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders of PT Bank
Indonesia Tbk No. 35 tanggal Syariah Indonesia Tbk No. 35 dated
23 Oktober 2024 yang dibuat di hadapan 23 October 2024 made before the Notary
Notaris Ashoya Ratam, S.H., M.Kn., notaris di Ashoya Ratam, S.H., M.Kn., notary in Jakarta,
Jakarta, adalah sebagai berikut: is as follows:
31 Desember/December 2024
Direksi Board of Directors
Direktur Utama Hery Gunardi President Director
Wakil Direktur Utama Bob Tyasika Ananta Vice President Director
Direktur Ade Cahyo Nugroho Director
Direktur Anton Sukarna Director
Direktur Zaidan Novari Director
Direktur Saladin D. Effendi Director
Direktur Grandhis Helmi Harumansyah Director
Direktur Kepatuhan Tribuana Tunggadewi Compliance Director
Direktur Harry Gusti Utama1) Director
Direktur Ari Rizaldi1) Director
1) Diangkat dalam RUPS Tahunan Bank tanggal 17 Mei 2024 dan telah mendapatkan 1) Appointed at the Bank's Annual GMS on 17 May 2024 and has received approval from OJK in
persetujuan OJK sesuai dengan Surat Keputusan Dewan Komisioner OJK No. KEPR- accordance with OJK Board of Commissioners Decree No. KEPR-117/D.03/2024 dated 7
117/D.03/2024 tanggal 7 Oktober 2024 dan KEPR-116/D.03/2024 tanggal 7 Oktober 2024. October 2024 and KEPR-116/D.03/2024 dated 7 October 2024.
Susunan Direksi Bank pada tanggal The composition of the Board of Directors of the
31 Desember 2023 berdasarkan Akta Bank as at 31 December 2023 based on the
Pernyataan Keputusan Rapat Umum Deed of Statement of Resolutions of the Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders of PT Bank
Indonesia Tbk No. 2 tanggal 4 Oktober 2023 Syariah Indonesia Tbk No. 2 dated
yang dibuat di hadapan Notaris Ashoya 4 October 2023 made before the Notary
Ratam, S.H., M.Kn., notaris di Jakarta, adalah Ashoya Ratam, S.H., M.Kn., notary in Jakarta,
sebagai berikut: is as follows:
31 Desember/December 2023
Direksi Board of Directors
Direktur Utama Hery Gunardi President Director
Wakil Direktur Utama Bob Tyasika Ananta Vice President Director
Direktur Ngatari1) Director
Direktur Zaidan Novari Director
Direktur Anton Sukarna Director
Direktur Saladin D. Effendi Director
Direktur Grandhis Helmi Harumansyah Director
Direktur Kepatuhan Tribuana Tunggadewi Compliance Director
Direktur Ade Cahyo Nugroho Director
Direktur Moh. Adib1) Director
1) Telah diberhentikan dengan hormat dalam RUPS Tahunan Bank tanggal 17 Mei 2024. 1) Has been honorably discharged at the Bank's Annual GMS on 17 May 2024.
Susunan Dewan Pengawas Syariah Bank The composition of the Bank's Sharia
pada tanggal 31 Desember 2024 berdasarkan Supervisory Board as at 31 December 2024
Akta Pernyataan Keputusan Rapat Umum based on the Deed of Decision of the Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders of PT Bank
Indonesia Tbk No. 35 tanggal Syariah Indonesia Tbk No. 35 dated
23 Oktober 2024 yang dibuat di hadapan 23 Oktober 2024 which was made before the
Notaris Ashoya Ratam, S.H., M.Kn., notaris di Notary Ashoya Ratam, S.H., M.Kn., notary in
Jakarta, adalah sebagai berikut: Jakarta, is as follows:
31 Desember/December 2024
Dewan Pengawas Syariah Sharia Supervisory Board
Ketua Hasanudin Chairman
Anggota Mohamad Hidayat Member
Anggota Oni Sahroni Member
Anggota Jaih Mubarok1) Member
Anggota Abdul Ghofur Maimoen2) Member
1) Diangkat dalam RUPS Tahunan Bank tanggal 17 Mei 2024 dan telah mendapatkan 1) Appointed at the Bank's Annual GMS on 17 May 2024 and has received approval from the
persetujuan dari OJK sesuai dengan surat No. SR-450/PB.02/2024 tanggal 14 Oktober OJK in accordance with letter No. SR-450/PB.02/2024 dated 14 October 2024.
2024.
2) Diangkat dalam RUPS Tahunan tanggal 17 Mei 2024 dan telah mendapatkan persetujuan 2) Appointed at the Annual GMS on 17 May 2024 and has received approval from the OJK in
Otoritas Jasa Keuangan (“OJK”) sesuai dengan Surat No. SR-13/PB.02/2025 tanggal accordance with letter No. SR-13/PB.02/2025 dated 9 January 2025.
9 Januari 2025.
Halaman - 15 - Page
Page 554
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur dan manajemen (lanjutan) b. Structure and management (continued)
Susunan Dewan Pengawas Syariah Bank The composition of the Bank's Sharia
pada tanggal 31 Desember 2023 berdasarkan Supervisory Board as at 31 December 2023
Akta Pernyataan Keputusan Rapat Umum based on the Deed of Decision of the Annual
Pemegang Saham Tahunan PT Bank Syariah General Meeting of Shareholders of PT Bank
Indonesia Tbk No. 42 tanggal 31 Mei 2021 Syariah Indonesia Tbk No. 42 dated
yang dibuat di hadapan Notaris Ashoya 31 May 2021 which was made before the
Ratam, S.H., M.Kn., notaris di Jakarta, adalah Notary Ashoya Ratam, S.H., M.Kn., notary in
sebagai berikut: Jakarta, is as follows:
31 Desember/December 2023
Dewan Pengawas Syariah Sharia Supervisory Board
Ketua Hasanudin Chairman
Anggota Mohamad Hidayat Member
Anggota Oni Sahroni Member
Anggota Didin Hafidhuddin1) Member
1) Telah diberhentikan dengan hormat dalam RUPS Tahunan Bank tanggal 17 Mei 2024. 1) Has been honorably discharged at the Bank's Annual GMS on 17 May 2024.
Susunan Komite Audit Bank pada tanggal The composition of the Bank's Audit
31 Desember 2024 berdasarkan Surat Committee as at 31 December 2024 based
Keputusan Direksi No. Kep: 04/200-KEP/DIR on the Decree of the Board of Directors No.
tanggal 31 Mei 2024 dan Surat Dewan Kep: 04/200-KEP/DIR dated 31 May 2024
Komisaris No. 04/017-3/KOM tanggal and the Letter of the Board of Commissioners
31 Mei 2024 adalah sebagai berikut: No. 04/017-3/KOM dated 31 May 2024 as
follows:
31 Desember/December 2024
Komite Audit Audit Committee
Ketua Mohamad Nasir Chairman
Anggota Muliaman D. Hadad Member
Anggota Adiwarman Azwar Karim Member
Anggota Komaruddin Hidayat Member
Anggota Felicitas Tallulembang1) Member
Anggota Suharto Member
Anggota Rahmatina Awaliah Kasri Member
1) Diangkat dalam RUPS Tahunan tanggal 17 Mei 2024 dan telah mendapatkan persetujuan 1) Appointed at the Bank's Annual GMS on 17 May 2024 and has received approval from OJK in
dari OJK sesuai dengan Surat Keputusan Dewan Komisioner OJK No. KEPR- accordance with OJK Board of Commissioners Decree No. KEPR-172/D.03/2024 dated
172/D.03/2024 tanggal 9 Desember 2024. 9 December 2024.
Susunan Komite Audit Bank pada tanggal The composition of the Bank's Audit
31 Desember 2023 berdasarkan Surat Committee as at 31 December 2023 based
Keputusan Direksi No. Kep: 03/267-KEP/DIR on the Decree of the Board of Directors No.
tanggal 13 Juli 2023 dan Surat Dewan Kep: 03/267-KEP/DIR dated 13 July 2023
Komisaris No. 03/025-3/KOM tanggal and the Letter of the Board of Commissioners
6 Juli 2023 adalah sebagai berikut: No. 03/025-3/KOM dated 6 July 2023 as
follows:
31 Desember/December 2023
Komite Audit Audit Committee
Ketua Mohamad Nasir Chairman
Anggota Muliaman D. Hadad Member
Anggota Adiwarman Azwar Karim Member
Anggota M. Arief Rosyid Hasan1) Member
Anggota Komaruddin Hidayat Member
Anggota M. Zacky Thayib Member
Anggota M. Gunawan Yasni Member
1) Telah diberhentikan dengan hormat dalam RUPS Tahunan Bank tanggal 17 Mei 2024. 1) Has been honorably discharged at the Bank's Annual GMS on 17 May 2024.
Halaman - 16 - Page
Page 555
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur dan manajemen (lanjutan) b. Structure and management (continued)
Pada tanggal 31 Desember 2024 Sekretaris On 31 December 2024, Corporate Secretary of
Perusahaan dari Bank adalah Wisnu the Bank is Wisnu Sunandar and on 31
Sunandar dan pada tanggal December 2023, Corporate Secretary of the
31 Desember 2023 Sekretaris Perusahaan Bank is Gunawan Arief Hartoyo.
dari Bank adalah Gunawan Arief Hartoyo.
Berdasarkan kebijakan Bank, manajemen Based on the Bank’s policies, key management
kunci Bank mencakup anggota Dewan of the Bank consists of members of the Board of
Komisaris dan Direksi. Commissioners and Board of Directors.
Gaji dan kompensasi lainnya yang dibayarkan Salaries and other compensation paid to the
kepada Dewan Komisaris dan Direksi untuk Board of Commissioners and the Board of
tahun yang berakhir pada 31 Desember 2024 Directors for the year ended 31 December 2024
dan 2023 sebesar Rp159.386 dan Rp134.912. and 2023 are Rp159,386 and Rp134,912.
Jumlah karyawan tetap Bank pada tanggal As at 31 December 2024 and 2023, the Bank
31 Desember 2024 dan 2023 masing-masing has 16,691 and 17,245 employees,
sebanyak 16.691 dan 17.245 orang. respectively.
c. Penawaran Umum Perdana Saham c. Initial Public Offering (“IPO”)
Pada bulan Mei 2018, Bank melakukan In May 2018, the Bank undertook the initial
penawaran umum perdana saham meliputi public offering of PT Bank BRIsyariah Tbk
2.623.350.600 lembar saham baru dengan shares included 2,623,350,600 new shares
nilai nominal Rp500 (nilai penuh) per lembar with a nominal value of Rp500 (full amount)
saham dengan harga jual Rp510 (nilai penuh) per share at a selling price of Rp510 (full
per lembar saham kepada masyarakat di amount) per share to the public in Indonesia.
Indonesia. Bank telah mendapatkan surat The Bank has received an effective registration
pernyataan efektif pendaftaran PT Bank statement letter of PT Bank BRISyariah Tbk
BRISyariah Tbk atas penawaran umum regarding the initial public offering of shares
perdana saham dari OJK No. S.37/D.04/2018 from OJK No. S.37/D.04/2018 dated 30 April
tanggal 30 April 2018. Saham yang ditawarkan 2018. The offered shares began to be listed
tersebut mulai dicatatkan dan diperdagangkan and traded on the Indonesia Stock Exchange
di Bursa Efek Indonesia (”BEI”) pada tanggal (“IDX”) on 9 May 2018.
9 Mei 2018.
d. Penawaran Umum Saham Terbatas d. Limited Public Offering
Pada bulan Desember 2022, Bank In December 2022, the Bank increased
meningkatkan modal ditempatkan dan disetor additional paid-in capital through Right Issue
melalui Penambahan Modal dengan Hak with Pre-Emptive Rights I (“PMHMETD” I), in
Memesan Efek Terlebih Dahulu I (”PMHMETD” accordance with the results of the
I), sesuai hasil keputusan Rapat Umum Extraordinary General Meeting of Shareholder
Pemegang Saham Luar Biasa (”RUPSLB”) (“EGMS”) dated 23 September 2022. From
tanggal 23 September 2022. Dari PMHMETD I, PMHMETD I, the Bank has increased its share
Bank telah meningkatkan jumlah modal capital by 4,999,952,795 Series B shares (full
sahamnya sebanyak 4.999.952.795 lembar amount) with a nominal value of Rp500 per
saham Seri B (nilai penuh) dengan nilai share (full amount), from Rp20,564,654 to
nominal per lembar saham Rp500 (nilai Rp23,064,630, as stated in Notarial Deed No.
penuh), dari Rp20.564.654 menjadi 191 dated 29 December 2022 of Notary Jose
Rp23.064.630, sebagaimana tercantum pada Dima Satria, S.H., M.Kn., in Jakarta. The Bank
Akta No. 191 tanggal 29 Desember 2022, has received an effective registration
Notaris Jose Dima Satria, S.H., M.Kn., di statement letter regarding PMHMETD I to the
Jakarta. Bank telah mendapatkan surat Banks’ shareholders from OJK No.
pernyataan efektif pendaftaran sehubungan S.256/D.04/2022 dated 5 December 2022.
dengan PMHMETD I kepada para pemegang
saham Bank dari OJK dengan No.
S.256/D.04/2022 tanggal 5 Desember 2022.
Halaman - 17 - Page
Page 556
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES
Laporan keuangan Bank diselesaikan dan diotorisasi The financial statements of the Bank are completed
untuk terbit oleh Direksi pada tanggal and authorised for issuance by the Board of
4 Februari 2025. Directors on 4 February 2025.
Kebijakan akuntansi material yang diterapkan The material accounting policies adopted in
dalam penyusunan laporan keuangan Bank adalah preparing the Bank’s financial statements are set
seperti dijabarkan di bawah ini: out below:
a. Dasar penyusunan laporan keuangan a. Basis of preparation of financial statements
Berikut ini adalah ikhtisar kebijakan akuntansi Presented below are the material accounting
material yang diterapkan dalam penyusunan policies applied in the preparation of the
laporan keuangan Bank yang disusun financial statements of the Bank in accordance
berdasarkan Standar Akuntansi Keuangan di with Indonesian Financial Accounting
Indonesia yang mencakup Pernyataan Standar Standards which comprise of Statements of
Akuntansi Keuangan (“PSAK”), Pernyataan Financial Accounting Standards (“SFAS”),
Standar Akuntansi Keuangan Syariah (“PSAK Statements of Sharia Financial Accounting
Syariah”), Interpretasi Standar Akuntansi Standards (“SFAS Sharia”), Interpretation of
Keuangan (“ISAK”) yang diterbitkan oleh Ikatan Financial Accounting Standards (“ISAK”)
Akuntan Indonesia, Pedoman Akuntansi issued by Institute of Indonesian Chartered
Perbankan Syariah Indonesia (“PAPSI Revisi Accountant, Indonesia Sharia Banking
2013”) serta peraturan regulator pasar modal Accounting Guidelines (“PAPSI Revised 2013”)
yaitu Peraturan No. VIII.G.7 tentang “Penyajian as well as capital market regulator regulations,
dan Pengungkapan Laporan Keuangan Emiten which is Regulation No. VIII.G.7 regarding
dan Perusahaan Publik”, yang terlampir dalam “Financial Statements Presentation and
surat keputusan No. KEP-347/BL/2012. Disclosure of Issuers or Public Companies”,
Peraturan tersebut sekarang merupakan enclosed in the decision letter No. KEP-
regulasi dari Otoritas Jasa Keuangan (“OJK”). 347/BL/2012. The regulation is now a
regulation under Indonesian Financial Services
Authority (“OJK”).
Laporan keuangan disusun sesuai dengan The financial statements are prepared in
PSAK 401, “Penyajian Laporan Keuangan accordance with SFAS 401, “Presentation of
Syariah”. Berdasarkan PSAK 401, laporan Sharia Financial Statements”. Based on SFAS
keuangan bank syariah yang lengkap terdiri 401, a complete sharia bank financial
dari komponen-komponen sebagai berikut: statements consist of the following
components:
(i) Laporan posisi keuangan; (i) Statements of financial position;
(ii) Laporan laba rugi dan penghasilan (ii) Statements of profit or loss and other
komprehensif lain; comprehensive income;
(iii) Laporan perubahan ekuitas; (iii) Statements of changes in equity;
(iv) Laporan arus kas; (iv) Statements of cash flows;
(v) Laporan rekonsiliasi pendapatan dan (v) Statements of reconciliation of income
bagi hasil; and revenue sharing;
(vi) Laporan sumber dan penyaluran dana (vi) Statements of sources and distribution
zakat; of zakat funds;
(vii) Laporan sumber dan penggunaan dana (vii) Statements of sources and uses of
kebajikan; dan qardhul hasan funds; and
(viii) Catatan atas laporan keuangan. (viii) Notes to the financial statements.
Laporan posisi keuangan, laporan laba rugi The statements of financial position,
dan penghasilan komprehensif lain, laporan statements of profit or loss and other
arus kas dan laporan perubahan ekuitas comprehensive income, statements of cash
merupakan laporan keuangan yang flows and statements of changes in equity are
mencerminkan kegiatan komersial Bank sesuai the financial statements reflecting the Bank's
prinsip syariah. commercial activities in accordance with sharia
principle.
Halaman - 18 - Page
Page 557
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of financial statements
(lanjutan) (continued)
Laporan keuangan disajikan berdasarkan nilai The financial statements are presented on a
historis, kecuali disebutkan lain sebagaimana historical cost basis, unless stated otherwise
diuraikan dalam kebijakan akuntansi masing- as described in the accounting policy for each
masing akun tersebut, dan disusun dengan account, and prepared on accrual basis,
dasar akrual, kecuali laporan arus kas dan except for statements of cash flows and
laporan rekonsiliasi pendapatan dan bagi hasil. statements of reconciliation of income and
revenue sharing.
Laporan arus kas disusun dengan The statements of cash flows are prepared
menggunakan metode langsung dengan using the direct method by classifying cash
mengelompokkan arus kas dalam aktivitas flows into operating, investing and financing
operasi, investasi dan pendanaan. Untuk activities. For the presentation of statements of
penyajian laporan arus kas, kas dan setara cash flows, cash and cash equivalents consist
kas terdiri dari kas, giro dan penempatan pada of cash, current accounts and placements with
Bank Indonesia, giro pada bank lain, dan Bank Indonesia, current accounts with other
penempatan pada bank lain yang jatuh tempo banks and placements with other banks with
dalam 3 (tiga) bulan dari tanggal akuisisi. maturities of 3 (three) months from the date of
acquisition.
Laporan rekonsiliasi pendapatan dan bagi The statements of reconciliation of income and
hasil merupakan rekonsiliasi antara revenue sharing represents the reconciliation
pendapatan bank syariah yang menggunakan between income of sharia bank under accrual
dasar akrual (accrual basis) dengan basis and income distributed to fund owners
pendapatan yang dibagihasilkan kepada under cash basis.
pemilik dana yang menggunakan dasar kas
(cash basis).
Laporan sumber dan penyaluran dana zakat The statements of sources and distribution of
dan laporan sumber dan penggunaan dana zakat funds and statements of sources and
kebajikan merupakan laporan keuangan yang uses of qardhul hasan funds represent the
mencerminkan peran Bank sebagai pemegang financial statements reflecting the Bank’s role
amanah dana kegiatan sosial yang dikelola as the mandate holder of social activity funds
secara terpisah. which are separately managed.
Laporan sumber dan penyaluran dana zakat The statements of sources and distribution of
merupakan laporan yang menunjukkan zakat funds show the sources and distribution
sumber dan penyaluran dana zakat dalam of zakat funds for a certain period, and the
jangka waktu tertentu, serta dana zakat yang undistributed zakat funds on a particular date.
belum disalurkan pada tanggal tertentu.
Laporan sumber dan penggunaan dana The statements of sources and uses of qardhul
kebajikan menunjukkan sumber dan hasan funds show the sources and uses of
penggunaan dana kebajikan dalam jangka qardhul hasan funds for a certain period, and
waktu tertentu serta saldo dana kebajikan the qardhul hasan funds balance on a
pada tanggal tertentu. particular date.
Halaman - 19 - Page
Page 558
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of financial statements
(lanjutan) (continued)
Zakat adalah sebagian dari harta yang wajib Zakat is part of the wealth which must be taken
dikeluarkan oleh muzakki (pembayar zakat) out by muzakki (the zakat payer) to be given to
untuk diserahkan kepada mustahiq (penerima mustahiq (the zakat receiver). The sources of
zakat). Sumber dana zakat, infaq dan shadaqah zakat, infaq and shadaqah funds are derived from
berasal dari Bank dan pihak lain yang diterima the Bank and other parties to be distributed to
Bank untuk disalurkan kepada pihak yang parties eligible in accordance with sharia principle.
berhak sesuai dengan prinsip syariah.
Bank tidak secara langsung menjalankan The Bank is not directly involved in the
fungsi pengelolaan dana zakat dan dana management of zakat and qardhul hasan
kebajikan. funds.
Mata uang pelaporan yang digunakan dalam The reporting currency used in the financial
laporan keuangan adalah mata uang Rupiah statements is Rupiah (“Rp”) which is also the
(“Rp”) yang juga merupakan mata uang Bank’s functional currency. The figures
fungsional. Angka-angka yang disajikan dalam presented in the financial statements, unless
laporan keuangan, kecuali bila dinyatakan otherwise stated, are rounded in millions of
secara khusus, adalah dibulatkan dalam jutaan Rupiah.
Rupiah.
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan (“PSAK”) dan Interpretasi Standar Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) Interpretations of Financial Accounting
Standards (“IFAS”)
Berikut ini adalah standar akuntansi The following are new financial accounting
keuangan baru, perubahan dan interpretasi standards, amendments and interpretations of
standar akuntansi keuangan yang berlaku financial accounting standards which become
efektif sejak 1 Januari 2024: effective starting 1 January 2024:
• Amendemen PSAK 116: “Sewa” tentang • Amendment of SFAS 116: “Leases”
liabilitas sewa pada transaksi jual dan regarding lease liabilities in sale-and-
sewa-balik; lease back transactions;
• Amendemen PSAK 201: "Penyajian • Amendment of SFAS 201: "Presentation
Laporan Keuangan" tentang klasifikasi of Financial Statements" regarding
liabilitas lancar atau tidak lancar; classification of liabilities as current or
non-current;
• Amendemen PSAK 201: “Penyajian • Amendment of SFAS 201: “Presentation
Laporan Keuangan” tentang liabilitas of Financial Statements” regarding long-
jangka panjang dengan kovenan; dan term liabilities with the covenant; and
• Revisi PSAK 401: “Penyajian Laporan • Revision of SFAS 401: "Presentation of
Keuangan Syariah" tentang penghilangan Sharia Financial Statements" regarding the
penyajian laporan perubahan aset kelolaan elimination of presentation of reports on
sebagai salah satu komponen laporan changes in assets under management as a
keuangan. component of financial reports.
Implementasi dari standar-standar tersebut The implementation of the above standards did
tidak menghasilkan perubahan substansial not result in substantial changes to the Bank’s
terhadap kebijakan akuntansi Bank dan tidak accounting policies and had no material impact
memiliki dampak yang material terhadap to the Bank’s financial statements for current
laporan keuangan Bank di tahun berjalan period of prior financial years.
atau tahun sebelumnya.
Halaman - 20 - Page
Page 559
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
c. Transaksi dengan pihak berelasi c. Transactions with related parties
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with parties
berelasi seperti yang didefinisikan dalam which are defined as related parties in
PSAK 224 tentang “Pengungkapan Pihak- accordance with SFAS 224 regarding “Related
pihak Berelasi” dan Peraturan No. VIII.G.7 Party Disclosures” and Regulation No. VIII.G.7
tentang “Penyajian dan Pengungkapan regarding “Financial Statements Presentation
Laporan Keuangan Emiten atau Perusahaan and Disclosure of Issuers or Public
Publik”. Companies”.
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika: Bank if:
(1) langsung, atau tidak langsung yang melalui (1) directly or indirectly through one or more
satu atau lebih perantara, suatu pihak: intermediaries, the party: (i) controls, or is
(i) mengendalikan, atau dikendalikan oleh, controlled by, or under common control
atau berada di bawah pengendalian with the Bank; (ii) has an interest in the
bersama, dengan Bank; (ii) memiliki Bank that provides significant influence to
kepentingan dalam Bank yang memberikan the Bank; or (iii) has joint control over the
pengaruh signifikan atas Bank; atau Bank;
(iii) memiliki pengendalian bersama atas
Bank;
(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
dimana Bank sebagai venturer; as a venturer;
(4) suatu pihak adalah anggota dari personil (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); and
tidak langsung, yaitu individu seperti
diuraikan dalam butir (4) atau (5); dan
(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.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak berelasi diungkapkan dalam related parties are disclosed in the relevant
catatan atas laporan keuangan yang relevan notes to the financial statements and the
dan rinciannya telah disajikan dalam Catatan details are presented in Note 44 of the financial
44 atas laporan keuangan. statements.
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses
Piutang murabahah Murabahah receivables
Bank menghitung cadangan kerugian The Bank calculates individual allowance for
penurunan nilai individual untuk piutang impairment losses for murabahah receivable in
murabahah sesuai dengan ketentuan di PSAK accordance with SFAS 402 “Accounting for
402 "Akuntansi Murabahah", ISAK 402 Murabahah”, IFAS 402 “Impairment of
“Penurunan Nilai Piutang Murabahah”, dan Murabahah Receivables”, and PAPSI Revised
PAPSI Revisi 2013. 2013.
Bank mengevaluasi apakah terdapat bukti The Bank assesses whether there is any
objektif bahwa aset keuangan mengalami objective evidence that a financial asset is
penurunan nilai pada setiap tanggal laporan impaired at each statement of financial position
posisi keuangan. date.
Halaman - 21 - Page
Page 560
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Piutang murabahah (lanjutan) Murabahah receivables (continued)
Aset keuangan mengalami penurunan nilai jika Financial assets are impaired when an
bukti objektif menunjukkan bahwa peristiwa objective evidence demonstrates that a loss
yang merugikan telah terjadi setelah event has occurred after the initial recognition
pengakuan awal aset keuangan dan peristiwa of the asset and that the loss event has an
tersebut berdampak pada arus kas masa impact on the future cash flows of the financial
datang atas aset keuangan yang dapat asset that can be estimated reliably.
diestimasi secara andal.
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to determine
menentukan bukti objektif dari penurunan nilai objective evidence of impairment are as
adalah sebagai berikut: follows:
(1) kesulitan keuangan signifikan yang dialami (1) significant financial difficulty of the issuer or
penerbit atau pihak peminjam; obligor;
(2) pelanggaran kontrak, seperti terjadinya (2) a breach of contract, such as a default or
wanprestasi atau tunggakan pembayaran arrears on principal or margin payments;
pokok atau margin;
(3) pihak pemberi pinjaman, dengan alasan (3) the lender, for economic or legal reasons
ekonomi atau hukum sehubungan dengan relating to the debtor’s financial difficulty,
kesulitan keuangan yang dialami pihak grants the debtor a concession that the
peminjam, memberikan keringanan lender would not otherwise consider;
(konsesi) pada pihak peminjam yang tidak
mungkin diberikan jika pihak peminjam
tidak mengalami kesulitan tersebut;
(4) terdapat kemungkinan bahwa pihak (4) it becomes probable that the debtor will
peminjam akan dinyatakan pailit atau enter into bankruptcy or other financial
melakukan reorganisasi keuangan lainnya; reorganisation;
(5) hilangnya pasar aktif dari aset keuangan (5) the disappearance of an active market of
akibat kesulitan keuangan; financial assets due to financial difficulties;
(6) data yang dapat diobservasi (6) observable data indicating that there is a
mengindikasikan adanya penurunan yang measurable decrease in the estimated
dapat diukur atas estimasi arus kas masa future cash flows from a portfolio of
datang dari kelompok aset keuangan sejak financial assets since the initial recognition
pengakuan awal aset dimaksud, meskipun of those assets, although the decrease
penurunannya belum dapat diidentifikasi cannot yet be identified individually in the
terhadap aset keuangan secara individual portfolio;
dalam kelompok aset tersebut;
(7) memburuknya status pembayaran pihak (7) adverse changes in the payment status of
peminjam dalam kelompok tersebut; dan debtors in the portfolio; and
(8) kondisi ekonomi nasional atau lokal yang (8) national or local economic conditions that
berkorelasi dengan wanprestasi atas aset correlate with breach of contract of the
dalam kelompok tersebut. assets in the portfolio.
Bank pertama kali menentukan apakah The Bank first assesses whether an objective
terdapat bukti objektif penurunan nilai secara evidence of impairment for financial assets that
individual atas aset keuangan yang signifikan are individually significant and collectively for
dan secara kolektif untuk aset keuangan yang financial assets that are not individually
tidak signifikan secara individual. significant.
Jika Bank menentukan tidak terdapat bukti If the Bank determines that there is no
objektif mengenai penurunan nilai atas aset objective evidence of impairment for an
keuangan yang dinilai secara individual, individually assessed financial asset, whether
terlepas aset keuangan tersebut signifikan significant or not, it includes the asset in a
atau tidak, maka Bank memasukkan aset group of financial assets with similar financing
tersebut ke dalam kelompok aset keuangan risk characteristics and collectively assesses
yang memiliki karakteristik risiko pembiayaan them for impairment. Financial assets that are
yang serupa dan menilai penurunan nilai individually assessed for impairment, and for
kelompok tersebut secara kolektif. Aset which an impairment loss is or continues to be
keuangan yang penurunan nilainya dilakukan recognised is excluded in the collective
secara individual, dan untuk itu kerugian assessment of impairment.
penurunan nilai telah diakui atau tetap diakui,
tidak termasuk dalam penilaian penurunan
nilai secara kolektif.
Halaman - 22 - Page
Page 561
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Piutang murabahah (lanjutan) Murabahah receivables (continued)
Bank menetapkan piutang murabahah yang The Bank determines murabahah receivables
harus dievaluasi penurunan nilainya secara to be evaluated for impairment through
individual, jika memenuhi salah satu kriteria di individual evaluation if one of the following
bawah ini: criteria is met:
(1) piutang murabahah memiliki kolektibilitas (1) murabahah receivables which have
kurang lancar, diragukan dan macet, dan collectibility status as substandard,
memiliki saldo nilai piutang secara doubtful and loss, and have an individual
individual di atas atau sama dengan receivables balance of above or equal to
Rp10.000; atau Rp10,000; or
(2) piutang murabahah yang direstrukturisasi (2) murabahah receivables that are
atau pernah direstrukturisasi dan yang restructured or have been restructured
secara individual memiliki saldo nilai and which individually have a balance of
piutang di atas Rp10.000. receivables above or equal Rp10,000.
Bank menetapkan piutang murabahah yang The Bank determines murabahah receivables
harus dievaluasi penurunan nilainya secara to be evaluated for impairment through
kolektif, jika memenuhi salah satu kriteria di collective evaluation if one of the following
bawah ini: criteria is met:
(1) piutang murabahah yang secara individual (1) murabahah receivables which individually
memiliki nilai signifikan namun tidak have significant value but there is no
memiliki bukti objektif penurunan nilai; objective evidence of impairment;
(2) piutang murabahah yang secara individual (2) murabahah receivables which individually
memiliki nilai tidak signifikan; atau have insignificant value; or
(3) piutang murabahah yang direstrukturisasi (3) restructured murabahah receivables which
yang secara individual memiliki nilai tidak individually have insignificant value.
signifikan.
Perhitungan cadangan kerugian penurunan The calculation of allowance for impairment
nilai atas aset keuangan yang dinilai secara losses on financial assets which are evaluated
kolektif dikelompokkan berdasarkan collectively, grouped based on similar
karakteristik risiko piutang yang sama dengan receivable risk characteristics and taking into
mempertimbangkan segmentasi piutang account the receivable segmentation on the
berdasarkan pengalaman kerugian masa lalu basis of historical loss experience (probability
(probability of default). of default).
Bank menggunakan metode analisis migrasi The Bank uses the migration analysis method
yang merupakan suatu metode analisis which is a statistical model analysis method to
statistik, untuk menilai cadangan kerugian assess allowance for impairment losses on
penurunan nilai atas piutang yang diberikan collective receivables. The Bank uses 5 (five)
secara kolektif. Bank menggunakan data years historical data to compute for the
historis 5 (lima) tahun dalam menghitung Probability of Default (“PD”) and Loss Given
Probability of Default (“PD”) dan Loss Given Default (“LGD”).
Default (“LGD”).
Kerugian penurunan nilai atas aset keuangan Impairment losses on financial assets recorded
yang dicatat pada biaya perolehan at amortised cost are measured as the
diamortisasi diukur sebesar selisih antara nilai difference between the carrying amount of the
tercatat aset keuangan dengan nilai kini financial assets and present value of estimated
estimasi arus kas masa datang yang future cash flows discounted at the financial
didiskonto menggunakan tingkat margin efektif assets original effective margin rate.
awal dari aset keuangan tersebut.
Halaman - 23 - Page
Page 562
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Piutang murabahah (lanjutan) Murabahah receivables (continued)
Kerugian yang terjadi diakui pada laporan laba Impairment losses are recognised in
rugi dan penghasilan komprehensif lain dan statements of profit or loss and other
dicatat pada akun cadangan kerugian comprehensive income and reflected in an
penurunan nilai sebagai pengurang terhadap allowance for impairment losses account
aset keuangan yang dicatat pada biaya against financial assets carried at amortised
perolehan diamortisasi. cost.
Penerimaan kembali atas aset keuangan yang The recoveries of written-off financial assets in
diberikan yang telah dihapusbukukan, pada the current year are credited by adjusting the
tahun berjalan dikreditkan dengan allowance for impairment losses accounts.
menyesuaikan akun cadangan kerugian Recoveries of written-off loans from previous
penurunan nilai. Penerimaan kembali atas years are recorded as operating income other
pinjaman yang diberikan yang telah than margin income.
dihapusbukukan pada tahun-tahun
sebelumnya dicatat sebagai pendapatan
operasional selain pendapatan margin.
Aset produktif selain piutang murabahah Earning assets other than murabahah
receivables
Aset produktif selain piutang murabahah terdiri Earning assets other than murabahah
terdiri dari giro dan penempatan pada Bank receivables consist of current accounts and
Indonesia dalam bentuk Deposito Berjangka placements with Bank Indonesia in the form of
Syariah Bank Indonesia dan Fasilitas Bank Indonesia Sharia Term Deposits and
Simpanan Bank Indonesia Syariah (“FASBIS”), Bank Indonesia Sharia Deposit Facilities
giro dan penempatan pada bank lain, investasi (“FASBIS”), current accounts and placements
pada surat berharga, piutang istishna, with other banks, investments in marketable
pinjaman qardh, pembiayaan mudharabah, securities, istishna receivables, funds of qardh,
pembiayaan musyarakah, aset yang diperoleh mudharabah financing, musyarakah financing,
untuk ijarah, serta komitmen dan kontinjensi assets acquired for ijarah, and commitments
yang memiliki risiko pembiayaan seperti bank and contingencies which carry financing risk,
garansi. Bank membentuk cadangan kerugian such as bank guarantees. The Bank provides
penurunan nilai berdasarkan estimasi kerugian the allowance for impairment losses based on
aset produktif yang tidak dapat ditagih the estimated losses from uncollectible amount
sebagaimana diatur dalam PSAK yang earning assets as stipulated in the applicable
berlaku. Selain itu, Bank juga menerapkan SFAS. In addition, the Bank also implemented
Peraturan Otoritas Jasa Keuangan (“POJK”) Regulation of the Financial Services Authority
No. 02/POJK.03/2022 tanggal 31 Januari 2022 (“POJK”) No. 02/POJK.03/2022 dated 31
tentang “Penilaian Kualitas Aset Bank Umum January 2022 regarding “Asset Quality Ratings
Syariah dan Unit Usaha Syariah” yang berlaku for Sharia Bank and Sharia Business Unit”
efektif tanggal 7 Februari 2022. which was effective as at 7 February 2022.
Cadangan kerugian minimum yang harus The minimum allowance to be provided in
dibentuk sesuai dengan POJK adalah sebagai accordance with POJK is as follows:
berikut:
1) Cadangan umum, ditetapkan paling 1) General reserve, shall be no less than 1%
rendah sebesar 1% dari aset produktif of total earning assets classified as current,
yang digolongkan lancar diluar giro dan excluding current accounts and placements
penempatan pada Bank Indonesia, surat with Bank Indonesia, securities issued by
berharga yang diterbitkan pemerintah the government based on sharia principles
berdasarkan prinsip syariah dan aset and part of earning assets guaranteed cash
produktif yang dijamin dengan agunan collateral.
tunai.
Halaman - 24 - Page
Page 563
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Aset produktif selain piutang murabahah Earning assets other than murabahah
(lanjutan) receivables (continued)
Cadangan kerugian minimum yang harus The minimum allowance to be provided in
dibentuk sesuai dengan POJK adalah sebagai accordance with POJK is as follows:
berikut: (lanjutan) (continued)
2) Cadangan khusus, sekurang-kurangnya 2) Special reserves, shall be at least:
sebesar:
a) 5% dari aset produktif yang a) 5% of earning assets classified as
digolongkan Dalam Perhatian Khusus Special Mention after deducting the
setelah dikurangi nilai agunan; collateral value;
b) 15% dari aset produktif yang b) 15% of earning assets classified as
digolongkan Kurang Lancar setelah Substandard after deducting the
dikurangi nilai agunan; collateral value;
c) 50% dari aset produktif yang c) 50% of earning assets classified as
digolongkan Diragukan setelah Doubtful after deducting the collateral
dikurangi nilai agunan; dan value; and
d) 100% dari aset produktif yang d) 100% of earning assets classified as
digolongkan Macet setelah dikurangi Loss after deducting the collateral value.
nilai agunan.
Kriteria penilaian nilai agunan yang dapat The criteria for assessment of the value of
dikurangkan dalam pembentukan cadangan collateral that can be deducted in the
kerugian penurunan nilai sesuai dengan calculation of allowance for impairment losses
POJK. are based on POJK.
Bank melakukan pengkajian kecukupan The Bank conducts assessment upon the
cadangan kerugian penurunan nilai atas aset adequacy of the allowance for impairment
produktif yang dibentuk berdasarkan POJK losses on earning assets established based on
No. 02/POJK.03/2022 dan mempertimbangkan POJK No. 02/POJK.03/2022 and consider the
estimasi kerugian aset produktif yang tidak estimated loss of earning assets that is
dapat ditagih. uncollectible.
Aset nonproduktif Non-earning assets
Aset nonproduktif adalah aset Bank selain aset Non-earning assets represent the Bank’s
produktif yang memiliki potensi kerugian, assets other than earning assets which have
antara lain dalam bentuk Agunan potential loss such as foreclosed
Yang Diambil Alih (“AYDA”), rekening collaterals (“AYDA”), inter-branches account,
perantara, temporary account, dan properti temporary account and abandoned property.
terbengkalai.
AYDA adalah aset yang diperoleh Bank, baik AYDA is an asset acquired through auction or
melalui pelelangan atau di luar pelelangan over the counter based on voluntary
berdasarkan penyerahan secara sukarela oleh submission by collateral owner or based on the
pemilik agunan atau berdasarkan kuasa untuk power of attorney to sell over the counter from
menjual di luar lelang dari pemilik collateral owner in the event of
agunan dalam hal nasabah tidak customer’s failure in meeting their liabilities to
memenuhi kewajibannya kepada Bank. Bank the Bank. The Bank is required to settle its
wajib melakukan upaya penyelesaian terhadap AYDA and prepare documentation of its effort
AYDA yang dimiliki dan mendokumentasikan to settle the assets.
upaya penyelesaian AYDA.
Penetapan nilai realisasi bersih wajib The determination of net realisable value is
dilakukan oleh penilai independen, untuk required to be carried out by an independent
AYDA dengan nilai Rp5.000 atau lebih. appraiser for AYDA in the amount equivalent or
Sementara untuk AYDA dengan nilai di bawah more than Rp5,000. Internal appraiser of the
Rp5.000 dapat menggunakan penilai internal Bank may be used for AYDA below Rp5,000.
Bank.
Halaman - 25 - Page
Page 564
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Aset nonproduktif (lanjutan) Non-earning assets (continued)
Bank wajib menggunakan nilai yang terendah The Bank is required to use the lowest price if
apabila terdapat beberapa nilai dari penilai there are several values proposed by the
independen atau penilai internal Bank. independent or internal appraiser.
AYDA yang telah dilakukan upaya AYDA which completion efforts have been
penyelesaian, ditetapkan memiliki kualitas: made is determined to have quality as follows:
a) Lancar, apabila dimiliki sampai dengan 1 a) Current, if owned within 1 (one) year.
(satu) tahun.
b) Kurang Lancar, apabila dimiliki 1 (satu) b) Substandard, if owned 1 (one) year to 3
tahun sampai dengan 3 (tiga) tahun. (three) years.
c) Diragukan, apabila dimiliki 3 (tiga) tahun c) Doubtful, if owned 3 (three) years to 5 (five)
sampai dengan 5 (lima) tahun. years.
d) Macet, apabila dimiliki lebih dari 5 (lima) d) Loss, if owned more than 5 (five) years.
tahun.
AYDA sehubungan dengan penyelesaian AYDA acquired in relation to settlement of
pembiayaan (disajikan dalam akun aset lain) financing (presented in other assets account)
diakui sebesar nilai realisasi bersih maksimum are recognised at net realisable value
sebesar kewajiban nasabah. Nilai realisasi maximum at the value of debtors’ obligation.
bersih adalah nilai wajar aset setelah dikurangi Net realisable value is the fair value of the
estimasi biaya pelepasan. Setelah pengakuan asset after deducting the estimated disposal
awal, AYDA dicatat sebesar nilai yang lebih costs. Subsequent to initial recognition, AYDA
rendah antara nilai tercatat dengan nilai are stated at the lower of the carrying value or
wajarnya setelah dikurangi biaya untuk the recovery value.
menjualnya.
Rekening perantara adalah akun tagihan yang Inter-branch account is receivable or payable
timbul dari transaksi antar kantor yang belum arising from inter-branch transactions that are
diselesaikan dalam jangka waktu tertentu. unsettled after a certain period of time.
Temporary account adalah akun yang Temporary accounts is accounts used in daily
digunakan dalam operasional perbankan banking operations that are temporary and
sehari-hari yang bersifat sementara dan harus must be settled immediately within a certain
segera diselesaikan dalam jangka waktu time period determined by the Bank.
tertentu yang telah ditetapkan oleh Bank.
Bank wajib melakukan upaya penyelesaian The Bank is required to settle its inter-branch
rekening perantara dan temporary account. account and temporary account.
Kualitas rekening perantara dan temporary The quality of inter-branch account and
account ditetapkan sebagai berikut: temporary account are determined as:
1) Lancar, apabila tercatat dalam 1) Current, if the transaction has been
pembukuan Bank sampai dengan 180 recorded in the Bank’s book up to 180 (one
(seratus delapan puluh) hari. hundred and eighty) days.
2) Macet, apabila tercatat dalam pembukuan 2) Loss, if the transaction has been recorded
Bank lebih dari 180 (seratus delapan in the Bank’s book over 180 (one hundred
puluh) hari. and eighty) days.
Properti terbengkalai adalah aset tetap dalam Abandoned property is a fixed asset in the form
bentuk properti yang dimiliki Bank tetapi tidak of property owned by the Bank but not used for
digunakan untuk kegiatan usaha Bank yang normal Bank business activities.
lazim.
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses (continued)
(lanjutan)
Aset nonproduktif (lanjutan) Non-earning assets (continued)
Bank wajib melakukan upaya penyelesaian The Bank is required to settle its abandoned
properti terbengkalai. property.
Kualitas properti terbengkalai ditetapkan The quality of abandoned property are
sebagai berikut: determined as:
a) Lancar, apabila dimiliki sampai dengan 1 a) Current, if owned within 1 (one) year.
(satu) tahun.
b) Kurang Lancar, apabila dimiliki 1 (satu) b) Substandard, if owned 1 (one) year to 3
tahun sampai dengan 3 (tiga) tahun. (three) years.
c) Diragukan, apabila dimiliki 3 (tiga) tahun c) Doubtful, if owned 3 (three) years to 5 (five)
sampai dengan 5 (lima) tahun. years.
d) Macet, apabila dimiliki lebih dari 5 (lima) d) Loss, if owned more than 5 (five) years.
tahun.
e. Giro dan penempatan pada Bank Indonesia e. Current accounts and placements with
Bank Indonesia
Giro dan penempatan pada Bank Indonesia Current accounts and placements with Bank
terdiri dari giro wadiah pada Bank Indonesia Indonesia consist of wadiah current accounts
dan penanaman dana pada Bank Indonesia with Bank Indonesia and placements of funds
berupa Fasilitas Simpanan Bank Indonesia with Bank Indonesia in the form of Bank
Syariah (“FASBIS”) dan Deposito Berjangka Indonesia Sharia Deposit Facilities (“FASBIS”)
Syariah Bank Indonesia. and Bank Indonesia Sharia Term Deposits.
FASBIS merupakan sertifikat yang diterbitkan FASBIS are certificates issued by Bank
Bank Indonesia sebagai bukti penitipan dana Indonesia as evidence of short-term deposit of
berjangka pendek dengan prinsip wadiah. funds with the principles of wadiah. Bank
Deposito Berjangka Syariah Bank Indonesia Indonesia Sharia Term Deposits are term
merupakan penempatan berjangka di Bank deposits in Bank Indonesia with the principles
Indonesia dengan prinsip jualah. Giro dan of jualah. Current accounts and placements
penempatan pada Bank Indonesia disajikan with Bank Indonesia are presented at the
sebesar saldo penempatan. outstanding balance.
f. Giro dan penempatan pada bank lain f. Current accounts and placements with
other banks
Giro pada bank lain dinyatakan sebesar saldo Current accounts with other Banks are stated
giro dikurangi dengan cadangan kerugian at their outstanding balances net of allowance
penurunan nilai. Bonus yang diterima Bank for impairment losses. Bonuses received by the
dari Bank Umum Syariah diakui sebagai Bank from Sharia Commercial Banks are
pendapatan usaha lainnya. Penerimaan jasa recognised as other operating income.
giro dari bank nonsyariah tidak diakui sebagai Proceeds of interest on current accounts from
pendapatan Bank. non-sharia banks are not recognised as the
Bank's income.
Dana penerimaan jasa giro yang berasal dari The received current account service funds that
bank nonsyariah dikategorikan sebagai dana come from non-sharia bank are categorised as
nonhalal, sehingga Bank Syariah non-halal funds, so Sharia Bank then
menyalurkannya sebagai dana kebajikan. distributed as qardhul hasan funds. Before the
Sebelum dana kebajikan tersebut disalurkan, qardhul hasan funds are distributed, it is
maka pencatatannya di sisi liabilitas. recorded in liabilities.
g. Investasi pada surat berharga g. Investments in marketable securities
Surat berharga syariah adalah surat bukti Sharia marketable securities are proof of
penanaman dalam surat berharga berdasarkan investments under sharia principles commonly
prinsip syariah yang lazim diperdagangkan di traded in sharia money market and/or sharia
pasar uang syariah dan/atau pasar modal stock exchange, such as sharia bonds (sukuk)
syariah, antara lain obligasi syariah (sukuk) and mutual funds.
dan reksa dana.
Halaman - 27 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
g. Investasi pada surat berharga (lanjutan) g. Investments in marketable securities
(continued)
Pada saat pengakuan awal, Bank menentukan At initial recognition, the Bank determines the
klasifikasi investasi pada surat berharga classification of investments in marketable
sebagai diukur pada biaya perolehan securities either measured at amortised cost,
diamortisasi, diukur pada nilai wajar melalui fair value through other comprehensive income
penghasilan komprehensif lain atau diukur or fair value through profit or loss.
pada nilai wajar melalui laba rugi.
a. Diukur pada biaya perolehan diamortisasi a.
a. Measured at amortised cost
• Investasi tersebut dimiliki dalam suatu • The investment is held in a business
model usaha yang bertujuan utama model whereby the primary goal is to
untuk memperoleh arus kas obtain contractual cash flows and has
kontraktual dan terdapat persyaratan contractual terms in determining the
kontraktual dalam menentukan specific date of principal payments
tanggal tertentu atas pembayaran and or the results;
pokok dan atau hasilnya;
• Biaya perolehan surat berharga • Marketable securities acquisition cost
termasuk biaya transaksi; dan includes transaction cost; and
• Selisih antara biaya perolehan dan • The difference between the
nilai nominal diamortisasi secara garis acquisition cost and the nominal value
lurus selama jangka waktu sukuk dan is amortised on a straight-line basis
diakui dalam laba rugi. over the period of the sukuk and
recognised in profit or loss.
b. Diukur pada nilai wajar melalui a.
b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
• Investasi tersebut dimiliki dalam suatu • The investment is held in a business
model usaha yang bertujuan utama model whereby the primary goal is to
untuk memperoleh arus kas obtain contractual cash flows and to
kontraktual dan melakukan penjualan sell the marketable securities, and has
surat berharga, terdapat persyaratan contractual terms in determining the
kontraktual dalam menentukan specific date of principal payments
tanggal tertentu atas pembayaran and or the results;
pokok dan atau hasilnya;
• Biaya perolehan surat berharga • Marketable securities acquisition cost
termasuk biaya transaksi; includes transaction cost;
• Selisih antara biaya perolehan dan • The difference between acquisition
nilai nominal diamortisasi secara garis cost and the nominal value is
lurus selama jangka waktu surat amortised on a straight-line basis over
berharga dan diakui dalam laba rugi; the period of the marketable securities
dan and is recognised in profit or loss; and
• Keuntungan atau kerugian dari • Gain or loss from changes of fair
perubahan nilai wajar diakui dalam value is recognised in other
penghasilan komprehensif lain setelah comprehensive income after
memperhitungkan saldo selisih biaya considering unamortised difference of
perolehan dan nilai nominal yang acquisition cost and nominal value
belum diamortisasi dan saldo and accumulated gain or loss of fair
akumulasi keuntungan dan kerugian value which has been previously
nilai wajar yang telah diakui dalam recognised in other comprehensive
penghasilan komprehensif lain income. When marketable securities
sebelumnya. Ketika investasi surat are derecognised, the accumulated
berharga dihentikan pengakuannya, gain or loss which has been
akumulasi keuntungan atau kerugian previously recognised in other
yang sebelumnya diakui dalam comprehensive income is reclassified
penghasilan komprehensif lain to profit or loss as reclassification
direklasifikasi ke laba rugi sebagai adjustment.
penyesuaian reklasifikasi.
c. Diukur pada nilai wajar melalui laba rugi a.
c. Measured at fair value through profit or
loss
b.
• Biaya perolehan surat berharga tidak • Marketable securities acquisition cost
termasuk biaya transaksi; dan excludes transaction cost; and
• Selisih antara nilai wajar dan jumlah • The difference between fair value and
tercatat diakui dalam laba rugi. the carrying value is recognised in
profit or loss.
Halaman - 28 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
h. Tagihan dan liabilitas akseptasi h. Acceptance receivables and liabilities
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and liabilities
transaksi Letter of Credit (“L/C”) dan Surat represent Letters of Credit (“L/C”) and
Kredit Berdokumen dalam Negeri (“SKBDN”) Domestic Documentary Letters of Credit
yang diterima oleh bank penerima. (“SKBDN”) transactions that have been
accepted by the accepting bank.
Tagihan dan liabilitas akseptasi dinyatakan Acceptance receivables and liabilities are
sebesar biaya perolehan diamortisasi. Tagihan stated at amortised cost. Acceptances
akseptasi disajikan setelah dikurangi receivable are stated at net of allowance for
cadangan kerugian penurunan nilai. impairment losses.
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
pinjaman yang diberikan dan piutang. Liabilitas financing and receivables. Acceptance
akseptasi diklasifikasi sebagai kewajiban liabilities are classified as financial liabilities at
keuangan yang dicatat pada biaya perolehan amortised cost.
diamortisasi.
i. Piutang i. Receivables
Piutang terdiri dari piutang murabahah, piutang Receivables consist of murabahah receivables,
istishna, dan piutang ijarah. istishna receivables and ijarah receivables.
Murabahah adalah akad jual beli antara Murabahah is a sale and purchase contract
nasabah dengan Bank, dimana Bank between the customer and the Bank, whereby
membiayai kebutuhan konsumsi, investasi dan the Bank finances the consumption, investment
modal kerja nasabah yang dijual dengan harga and working capital needs of the customer sold
pokok ditambah dengan keuntungan yang with a principle price plus a certain margin that
diketahui dan disepakati bersama. is mutually informed and agreed. Repayment
Pembayaran atas pembiayaan ini dilakukan on this financing is made in installments within
dengan cara mengangsur dalam jangka waktu a specified period.
yang ditentukan.
Piutang murabahah pada awalnya diukur Murabahah receivables are initially measured
pada nilai bersih ditambah dengan biaya at net realisable value plus directly attributable
transaksi yang dapat diatribusikan secara transaction costs which is an additional cost to
langsung dan merupakan biaya tambahan obtain the respected financial assets and after
untuk memperoleh aset keuangan tersebut the initial recognition, are measured at
dan setelah pengakuan awal diukur pada amortised cost using the effective margin
biaya perolehan diamortisasi menggunakan method less any allowance for impairment
metode margin efektif dikurangi dengan losses value.
cadangan kerugian penurunan nilai.
Istishna adalah akad penjualan antara Istishna is a sale and purchase contract
al-mustashni (pembeli) dan al-shani between al-mustashni (buyer) and al-shani
(produsen yang juga bertindak sebagai (manufacturer also acting as the seller). Based
penjual). Berdasarkan akad tersebut, pembeli on the contract, the buyer orders the
menugaskan produsen untuk membuat atau manufacturer to produce or to supply al-
mengadakan al-mashnu (barang pesanan) mashnu (goods ordered) according to the
sesuai spesifikasi yang disyaratkan pembeli specifications required by the buyer and to sell
dan menjualnya dengan harga yang them at agreed price.
disepakati.
Piutang istishna disajikan sebesar tagihan Istishna receivables are stated at the amount
termin kepada pembeli akhir dikurangi dengan billed to customer less allowance for
cadangan kerugian penurunan nilai. Margin impairment losses. Deferred istishna margin is
istishna yang ditangguhkan disajikan sebagai presented as a contra account of istishna
pos lawan piutang istishna. receivables.
Ijarah adalah akad sewa antara pihak yang Ijarah is the lease contract between the party
menyewakan aset ijarah (mu’jir) dengan who rents out the ijarah assets (mu'jir) and the
penyewa/penerima manfaat barang (musta’jir) lessee/beneficiary of the goods (musta'jir) or
atau antara penerima jasa (musta’jir) dengan between the recipient of the service (musta'jir)
pihak yang memberikan jasa (ajir) untuk and the party who provide the service (ajir) to
mempertukarkan manfaat dan ujrah, baik exchange benefits and ujrah, both benefits of
manfaat aset ijarah maupun jasa. ijarah assets or services.
Halaman - 29 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
i. Piutang (lanjutan) i. Receivables (continued)
Piutang ijarah terdiri dari piutang ijarah atas Ijarah receivables consist of ijarah of assets
aset dan piutang ijarah multijasa. Piutang and multi-services ijarah receivables. Ijarah of
ijarah atas aset adalah porsi pokok atas assets receivables are the principal portion of
pendapatan sewa yang telah jatuh tempo dan unpaid rent income at maturity. Multi-services
belum dibayar. Piutang ijarah multijasa adalah ijarah receivables are the principal portion of
porsi pokok atas pendapatan sewa yang unpaid rent income at maturity. Allowance for
belum dibayar sampai dengan jatuh tempo. impairment losses accounts on ijarah of assets
Cadangan kerugian penurunan nilai atas receivables and multi-services ijarah
piutang ijarah atas aset dan dan piutang ijarah receivables are presented as a contra account
multijasa disajikan sebagai pos lawan piutang of ijarah of assets receivables and multi-
ijarah atas aset dan piutang ijarah multijasa. services ijarah receivables. The Bank records
Bank mencatat ujrah ijarah atas aset yang ujrah receivables of ijarah of assets and multi-
akan diterima dan ijarah multijasa yang akan services ijarah as other assets.
diterima sebagai aset lainnya.
Skema restrukturisasi dilakukan dengan Restructuring scheme involves extension of
perpanjangan jangka waktu dan/atau maturity date and/or rescheduling debtor’s
penjadwalan kembali piutang bagi debitur receivables without changing the total margin
tanpa mengubah jumlah margin yang harus to be paid so that there is no gain or loss from
dibayar sehingga tidak terdapat keuntungan restructurisation. Margin income after
atau kerugian dari restrukturisasi. Pendapatan restructurisation is recognised based on the
margin setelah restrukturisasi diakui sesuai installment schedule after restructurisation.
jadwal angsuran setelah restrukturisasi.
j. Pinjaman qardh j. Funds of qardh
Pinjaman qardh adalah penyaluran dana Funds of qardh represent a distribution of funds
dengan akad qardh. with qardh contract.
Akad qardh adalah akad pinjaman dana Qardh contract is a borrowing contract with the
kepada nasabah dengan ketentuan bahwa condition that the borrower should repay the
nasabah wajib mengembalikan dana yang loan at a specified period of time.
diterimanya pada waktu yang telah disepakati.
Pinjaman qardh meliputi pembiayaan dengan Funds of qardh includes hawalah and rahn
akad hawalah dan rahn. Akad hawalah adalah financing contract. Hawalah is a transfer of
akad pengalihan utang dari pihak yang debts from debtors (customers) to other party
berutang (nasabah) kepada pihak lain (Bank) (Bank) which obligate to shoulder or pay. The
yang wajib menanggung atau membayar. Bank will obtain an ujrah (fee) from this
Atas transaksi ini Bank mendapatkan ujrah transaction, which is recognised as income
(imbalan) dan diakui sebagai pendapatan when received.
pada saat diterima.
Akad rahn merupakan transaksi Rahn contract is the pawn of goods or assets
menggadaikan barang atau harta dari by customers to the Bank with the money as
nasabah kepada Bank dengan uang sebagai compensation. Goods or assets being pawned
gantinya. Barang atau harta yang digadaikan are valued in accordance with the market price
tersebut dinilai sesuai harga pasar dikurangi less a certain percentage and the Bank gets
persentase tertentu dan sebagai imbalannya ujrah (fee) in return which are recognised on
Bank mendapatkan ujrah (imbalan) dan diakui an accrual basis.
berdasarkan basis akrual.
Pinjaman qardh diakui sebesar jumlah dana Funds of qardh are recognised at the same
yang dipinjamkan pada saat terjadinya. Pada amount of funds lent when these occur. On the
tanggal laporan posisi keuangan, pinjaman statements of financial position date, funds of
qardh dinyatakan sebesar saldo pinjaman qardh is stated at the outstanding financing
dikurangi dengan saldo cadangan kerugian balance less allowance for impairment losses
penurunan nilai yang dibentuk berdasarkan which is provided based on the management’s
hasil reviu oleh manajemen terhadap kualitas review of the financing quality.
pembiayaan yang ada.
Halaman - 30 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
j. Pinjaman qardh (lanjutan) j. Funds of qardh (continued)
Skema restrukturisasi dilakukan dengan Restructuring scheme involves extension of
perpanjangan jangka waktu dan/atau maturity date and/or rescheduling debtor’s
penjadwalan kembali pinjaman qardh bagi funds of qardh. Ujrah income after
debitur. Pendapatan ujrah setelah restructurisation is recognised amounting to
restrukturisasi diakui sebesar ujrah yang the agreed ujrah after restructurisation.
disepakati setelah restrukturisasi.
k. Pembiayaan k. Financing
Pembiayaan bagi hasil dapat dilakukan Financing with profit sharing scheme can be
dengan akad mudharabah dan akad done in the form of mudharabah and
musyarakah. musyarakah contract.
Pembiayaan mudharabah merupakan Mudharabah financing is a joint financing
pembiayaan kerjasama antara Bank sebagai made between the Bank as the owner of the
pemilik dana (shahibul maal) dengan nasabah funds (shahibul maal) and the customer as a
sebagai pelaksana usaha (mudharib) selama business executor (mudharib) during a certain
jangka waktu tertentu. Pembagian hasil period. The profit sharing from the project or
keuntungan dari proyek atau usaha tersebut the business is determined in accordance with
ditentukan sesuai dengan nisbah the mutually agreed nisbah (predetermined
(predetermined ratio) yang telah disepakati ratio). On the statements of financial position
bersama. Pada tanggal laporan posisi date, mudharabah financing is stated at the
keuangan, pembiayaan mudharabah outstanding financing balance less allowance
dinyatakan sebesar saldo pembiayaan for impairment losses which is provided based
dikurangi dengan saldo cadangan kerugian on the management’s review of the financing
penurunan nilai yang dibentuk berdasarkan quality.
hasil reviu oleh manajemen terhadap kualitas
pembiayaan yang ada.
Pembiayaan musyarakah adalah akad Musyarakah financing is a partnership contract
kerjasama yang terjadi di antara para pemilik among fund’s owners (musyarakah partners)
modal (mitra musyarakah) untuk to contribute funds and conduct a business on
menggabungkan modal dan melakukan usaha a joint basis through partnership with the profit
secara bersama dalam suatu kemitraan sharing based on a predetermined ratio, while
dengan pembagian hasil sesuai dengan the losses are borne proportionally based on
kesepakatan, sedangkan kerugian ditanggung the capital contribution. On the statements of
secara proporsional sesuai dengan kontribusi financial position dates, musyarakah financing
modal. Pada tanggal laporan posisi keuangan, is stated at the outstanding financing balance
pembiayaan musyarakah dinyatakan sebesar less allowance for impairment losses which is
saldo pembiayaan dikurangi dengan saldo provided based on the management’s review
cadangan kerugian penurunan nilai yang on the existing financing quality.
dibentuk berdasarkan hasil reviu oleh
manajemen terhadap kualitas pembiayaan
yang ada.
Skema restrukturisasi dilakukan dengan Restructuring scheme involves extension of
perpanjangan jangka waktu dan/atau maturity date and/or rescheduling debtor’s
penjadwalan kembali pembiayaan bagi debitur. financing. Profit sharing income after
Pendapatan bagi hasil setelah restrukturisasi restructurisation is recognised amounting to
diakui sebesar hak bagi hasil sesuai nisbah the profit sharing based on the agreed nisbah
yang disepakati setelah restrukturisasi. after restructurisation.
l. Aset yang diperoleh untuk ijarah l. Assets acquired for ijarah
Ijarah atas aset adalah ijarah atas manfaat dari Ijarah of assets is ijarah for the benefits of
aset ijarah. ijarah assets.
Ijarah muntahiyah bittamlik adalah sewa Ijarah muntahiyah bittamlik is a lease
menyewa antara pemilik objek sewa dan transaction between the lessor and lessee to
penyewa untuk mendapatkan imbalan atas obtain fee from the object leased with the
objek sewa yang disewakan dengan opsi option of transferring the title through purchase
perpindahan hak milik objek sewa baik dengan or grant at a certain time in accordance with the
jual beli atau pemberian (hibah) pada saat lease contract.
tertentu sesuai akad sewa.
Halaman - 31 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
l. Aset yang diperoleh untuk ijarah (lanjutan) l. Assets acquired for ijarah (continued)
Aset yang diperoleh untuk ijarah merupakan Assets acquired for ijarah represent object of
aset yang menjadi objek transaksi sewa atas leased assets and are recorded in the
aset dan dicatat di laporan posisi keuangan statements of financial position at the
sebesar harga perolehan dikurangi akumulasi acquisition cost, net of accumulated
penyusutan. depreciation.
Objek sewa dalam transaksi ijarah atas aset Leased object in ijarah of assets transaction is
disusutkan sesuai kebijakan penyusutan aset depreciated based on the depreciation policy
sejenis, sedangkan objek sewa dalam ijarah for similar assets, while leased object in ijarah
muntahiyah bittamlik disusutkan sesuai masa muntahiyah bittamlik transaction is depreciated
sewa. based on leased term.
Perpindahan hak milik objek sewa kepada The transfer of ownership right on the leased
penyewa dalam ijarah muntahiyah bittamlik object to the lessee in ijarah muntahiyah
dapat dilakukan dengan cara: bittamlik can be conducted through:
(i) hibah; atau (i) a grant; or
(ii) penjualan. (ii) sales.
Nilai tercatat aset segera diturunkan sebesar The carrying value of asset is immediately
jumlah yang dapat dipulihkan jika nilai tercatat impaired to its recoverable amount if the asset's
aset lebih besar dari estimasi jumlah yang carrying amount is greater than the estimated
dapat dipulihkan. recoverable amount.
Ijarah atas jasa (multijasa) adalah ijarah atas Ijarah of services (multi-services) is ijarah for
manfaat dari jasa. Ijarah multijasa secara tidak the benefits of services. Indirect multi-services
langsung yaitu ijarah atas jasa yang mana ijarah is an ijarah for services where another
entitas lain yang memberikan jasa kepada entity provides services to the lessee. Indirect
penyewa. Ijarah multijasa tidak langsung tidak multi-services ijarah does not recognise assets
mengakui aset yang diperoleh untuk ijarah. acquired for ijarah. The Bank recognise the
Bank mengakui saldo pokok ijarah multijasa unpaid principal balance of the multi-services
yang belum dibayar sebagai piutang ijarah ijarah as multi-services ijarah receivable.
multijasa.
m. Aset tetap, aset hak guna, dan aset tidak m. Fixed assets, right-of-use assets, and
berwujud intangible assets
Aset tetap Fixed assets
Aset tetap dinilai sebesar harga perolehan Fixed assets are stated at cost less
dikurangi akumulasi penyusutan, kecuali tanah accumulated depreciation, except for land
dinilai dengan metode revaluasi. Harga which is valued with revaluation method. The
perolehan termasuk pengeluaran yang dapat acquisition cost includes directly attributable
diatribusikan secara langsung atas perolehan cost for the acquisition of the asset. The land is
aset tersebut. Tanah disajikan sebesar nilai stated at fair value, based on the assessment
wajar, berdasarkan penilaian yang dilakukan performed by external independent appraisers
oleh penilai independen eksternal yang telah which are registered with OJK. Valuation are
terdaftar di OJK. Penilaian atas aset tersebut performed regularly every three years to
dilakukan secara berkala setiap tiga tahun ensure that the fair value of the revalued assets
untuk memastikan bahwa nilai wajar aset yang does not differ materially from its carrying
direvaluasi tidak berbeda secara material amount. All other property, plant and
dengan jumlah tercatatnya. Aset tetap lainnya equipment are stated at historical cost less
disajikan sebesar harga perolehan dikurangi depreciation. Historical cost includes
dengan penyusutan. Harga perolehan expenditure that is directly attributable to the
termasuk pengeluaran yang dapat acquisition of the items. Land is not
diatribusikan secara langsung atas perolehan depreciated.
aset tersebut. Tanah tidak disusutkan.
Aset tetap, kecuali tanah, disusutkan sejak Fixed assets, except land, are depreciated from
bulan ketika aset tersebut digunakan dengan the month of the usage of assets and
menggunakan metode garis lurus selama computed using the straight-line method based
taksiran masa manfaat aset sebagai berikut: on the estimated useful life of the assets as
follows:
Tahun/Years
Bangunan 20 Buildings
Renovasi bangunan 10 Buildings improvement
Instalasi, kendaraan bermotor, Installation, vehicles,
inventaris kantor dan office equipment and
renovasi atas aset sewa 5 leasehold improvement
Halaman - 32 - Page
Page 571
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
m. Aset tetap, aset hak guna, dan aset tidak m. Fixed assets, right-of-use assets, and
berwujud (lanjutan) intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Nilai sisa aset, masa manfaat dan metode The assets’ residual values, useful lives and
penyusutan ditelaah dan jika perlu depreciation method are reviewed and adjusted
disesuaikan, pada setiap akhir periode if appropriate, at the end of each reporting
pelaporan. period.
Biaya-biaya setelah pengakuan awal diakui Costs after initial recognition are recognised as
sebagai bagian nilai tercatat aset atau sebagai part of the carrying amount of the asset or as a
aset yang terpisah, sebagaimana mestinya, separate asset, as appropriate, only when the
hanya jika kemungkinan besar Bank mendapat Bank is likely to benefit economically in the
manfaat ekonomis di masa depan berkenaan future with respect to these assets and the
dengan aset tersebut dan biaya perolehan acquisition cost can be reliably measured. The
aset dapat diukur dengan andal. Nilai tercatat carrying value of the replaced part are
dari komponen yang diganti dihapuskan. Biaya removed from the accounts. All other repairs
perbaikan dan pemeliharaan dibebankan ke and maintenance are charged to the
dalam laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain dalam tahun keuangan comprehensive income in the financial period
ketika biaya-biaya tersebut terjadi. when these costs occur.
Kenaikan nilai tercatat yang timbul dari The increase in the carrying amount arising
revaluasi tanah dikreditkan pada “selisih from revaluation of land is credited to "surplus
revaluasi aset tetap” sebagai bagian dari on fixed assets revaluation" as part of other
pendapatan komprehensif lainnya. comprehensive income.
Penurunan yang menghapus nilai kenaikan The decrease in the carrying amount that offset
yang sebelumnya atas aset yang sama previous increase of the same asset is charged
dibebankan terhadap “selisih revaluasi aset to "surplus on fixed assets revaluation" as part
tetap” sebagai bagian dari pendapatan of other comprehensive income, other
komprehensif lainnya; penurunan lainnya decrease is charged to the statements of profit
dibebankan pada laporan laba rugi dan or loss and other comprehensive income.
penghasilan komprehensif lain.
Nilai tercatat aset segera diturunkan sebesar The carrying value of asset is immediately
jumlah yang dapat dipulihkan jika nilai tercatat impaired to its recoverable amount if the
aset lebih besar dari estimasi jumlah yang asset’s carrying amount is greater than the
dapat dipulihkan. estimated recoverable amount.
Apabila aset tetap dilepas, maka nilai harga The net gains or losses arising from disposal of
perolehan dan akumulasi penyusutannya the fixed assets are determined by comparing
dikeluarkan dari laporan posisi keuangan dan the proceeds received from disposal with the
keuntungan atau kerugian bersih atas carrying amount of the assets and recognised
pelepasan aset tetap diakui pada “pendapatan in “non-operating income and expenses” in the
dan beban nonusaha” dalam laporan laba rugi statements of profit or loss and other
dan penghasilan komprehensif lain. Jika aset comprehensive income. When the revalued
yang direvaluasi dijual, jumlah yang dicatat di assets are sold, amounts recorded in equity are
dalam ekuitas dipindahkan ke saldo laba. transferred to retained earnings.
Aset hak guna Right-of-use assets
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Bank tidak mengakui aset hak guna dan The Bank does not to recognise the right-of-
liabilitas sewa untuk: use asset and lease liabilities for:
• Sewa dengan jangka waktu kurang atau • Leases with a term of less or equal to 12
sama dengan 12 bulan dan tidak terdapat months and there is no call option; and
opsi beli; dan
• Sewa atas aset dengan nilai rendah. • Leases of low value assets.
Halaman - 33 - Page
Page 572
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
m. Aset tetap, aset hak guna, dan aset tidak m. Fixed assets, right-of-use assets, and
berwujud (lanjutan) intangible assets (continued)
Aset hak guna (lanjutan) Right-of-use assets (continued)
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether:
• Bank memiliki hak untuk mendapatkan • The Bank has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefit from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
• Bank memiliki hak untuk mengarahkan • The Bank has the right to direct the use of
penggunaan aset identifikasian. Bank the identified asset. The Bank has the right
memiliki hak ini ketika Bank memiliki hak when it has a relevant decision-making
untuk pengambilan keputusan yang right on how and for what purpose the
relevan tentang bagaimana dan untuk asset is used are predetermined and:
tujuan apa aset digunakan telah ditentukan
sebelumnya dan:
1. Bank memiliki hak untuk 1. The Bank has the right to operate the
mengoperasikan aset; dan asset; and
2. Bank telah mendesain aset dengan 2. The Bank has designed the asset in a
cara menetapkan sebelumnya way that predetermine how and for
bagaimana dan untuk tujuan apa aset what purposes it will be used.
akan digunakan selama periode
penggunaan.
Pada tanggal permulaan sewa, Bank The Bank recognises a right-of-use assets and
mengakui aset hak guna dan liabilitas sewa. lease liabilities at the leases commencement
Aset hak guna diukur pada biaya perolehan, date. The right-of-use assets is initially
dimana meliputi jumlah pengukuran awal measured at cost, which comprises the initial
liabilitas sewa yang disesuaikan dengan amount of the lease liabilities adjusted for any
pembayaran sewa yang dilakukan pada atau leases payment made at or before the
sebelum tanggal permulaan, ditambah dengan commencement date, plus any initial direct cost
biaya langsung awal yang dikeluarkan. Aset incurred. The right-of-use assets is amortised
hak guna diamortisasi dengan menggunakan over the straight-line method throughout the
metode garis lurus sepanjang jangka waktu lease term.
sewa.
Liabilitas sewa diukur pada nilai kini The lease liabilities are initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or, if that right cannot be readily
ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Bank Generally, the Bank uses its incremental
menggunakan suku bunga pinjaman borrowing rate as a discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi Each leases payment is allocated between the
bagian pokok dan biaya keuangan. Biaya liabilities and finance cost. The finance cost is
keuangan dibebankan pada laba rugi selama charged to profit or loss over the leases period
periode sewa sehingga menghasilkan tingkat so as to produce a constant periodic rate of
suku bunga periodik yang konstan atas saldo interest on the remaining balance of the
liabilitas untuk setiap periode. liabilities for each period.
Jika sewa mengalihkan kepemilikan aset If the leases transfers ownership of the
pendasar kepada Bank pada akhir masa sewa underlying asset to the Bank by the end of the
atau jika biaya perolehan aset hak guna leases term or if the cost of the right-of-use
merefleksikan Bank akan mengeksekusi opsi assets reflects that the Bank will exercise a
beli, maka Bank menyusutkan aset hak guna purchase option, the Bank depreciates the
dari tanggal permulaan hingga akhir umur right-of-use assets from the commencement
manfaat aset pendasar. Jika tidak, maka Bank date to the end of the useful life of the
menyusutkan aset hak guna dari tanggal underlying asset. Otherwise, the Bank
permulaan hingga tanggal yang lebih awal depreciates the right-of-use assets from the
antara akhir umur manfaat aset hak guna atau commencement date to the earlier of the end
akhir masa sewa. of the useful life of the right-of-use assets or
the end of the leases term.
Halaman - 34 - Page
Page 573
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
m. Aset tetap, aset hak guna, dan aset tidak m. Fixed assets, right-of-use assets, and
berwujud (lanjutan) intangible assets (continued)
Aset tidak berwujud Intangible assets
Aset tidak berwujud diakui jika, dan hanya jika, Intangible assets are recognised if, and only if
biaya perolehan aset tersebut dapat diukur the cost of the asset can be measured reliably
secara andal dan kemungkinan besar Bank and it is probable that the Bank will obtain
akan memperoleh manfaat ekonomis masa future economic benefits from the assets.
depan dari aset tersebut. Aset tidak berwujud Intangible assets consist of software.
terdiri dari perangkat lunak.
Perangkat lunak yang dibeli oleh Bank dicatat Software acquired by the Bank is recorded at
sebesar biaya perolehan dikurangi akumulasi cost less accumulated amortisation. The
amortisasi. Metode amortisasi, estimasi masa amortisation method, estimated useful life and
manfaat dan nilai residual ditelaah pada setiap residual value are reviewed at the end of each
akhir tahun pelaporan dan disesuaikan jika reporting year and adjusted if deemed
dianggap tepat. appropriate.
Biaya yang dapat diatribusikan secara Directly attributable costs that are capitalised
langsung dikapitalisasi sebagai bagian produk as part of the software product include the
perangkat lunak mencakup beban pekerja software development employee costs and an
pengembang perangkat lunak dan bagian appropriate portion of relevant overheads.
overhead yang relevan.
Biaya yang terkait dengan pemeliharaan Costs associated with maintaining computer
perangkat lunak diakui sebagai beban pada software programs are recognised as an
saat terjadinya. Biaya pengembangan yang expense as incurred. Development costs
sebelumnya diakui sebagai beban, tidak dapat previously recognised as an expense are not
diakui sebagai aset pada periode berikutnya. recognised as an asset in a subsequent
period.
Perangkat lunak diamortisasi sejak bulan Software are amortised from the month of the
ketika aset tersebut digunakan dengan usage of assets by computed using the
menggunakan metode garis lurus selama straight-line method based on the estimated
taksiran masa manfaat aset yaitu 5 tahun. useful life of the assets, which is 5 years.
n. Aset lain-lain n. Other assets
Aset lain-lain antara lain terdiri dari biaya Other assets among other consist of prepaid
dibayar dimuka, pendapatan yang masih akan expense and income receivables and AYDA.
diterima dan AYDA.
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortised over the
masa manfaat dengan menggunakan metode useful life using the straight-line method.
garis lurus. Agunan yang diambil alih Foreclosed collaterals acquired in relation to
sehubungan dengan penyelesaian settlement of financing are recognised at net
pembiayaan diakui sebesar nilai realisasi realisable value maximum at the value of
bersih maksimum sebesar kewajiban nasabah. debtors’ obligation. Net realisable value is the
Nilai realisasi bersih adalah nilai wajar aset fair value of the asset after deducting the
setelah dikurangi estimasi biaya pelepasan. estimated disposal costs. Subsequent to initial
Setelah pengakuan awal, AYDA dicatat recognition, foreclosed collaterals are stated at
sebesar nilai yang lebih rendah antara nilai the lower of the carrying value or the recovery
tercatat dengan nilai wajarnya setelah value.
dikurangi biaya untuk menjualnya.
Halaman - 35 - Page
Page 574
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
o. Liabilitas segera o. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent the
kepada pihak lain yang sifatnya wajib segera Bank’s obligations to other parties which should
dibayarkan sesuai perintah pemberi amanat be settled immediately based on predetermined
perjanjian yang ditetapkan sebelumnya. instructions by those having the authority.
Liabilitas segera dinyatakan sebesar nilai Obligations due immediately are stated at the
liabilitas Bank kepada pemberi amanat. amounts of the Bank’s liabilities to the
entrustee.
p. Simpanan dari nasabah dan bank lain p. Deposits from customers and other banks
Simpanan merupakan simpanan pihak lain Deposits represent other parties’ deposits in
dalam bentuk giro wadiah dan tabungan the form of wadiah demand deposits and
wadiah. Simpanan dari bank lain dinyatakan wadiah savings deposits. Deposits from other
sebesar nilai kewajiban Bank kepada bank banks are stated at the amounts payable to
lain. other banks.
Giro wadiah digunakan sebagai instrumen Wadiah demand deposits are used as payment
pembayaran dan dapat ditarik setiap saat instruments and available for withdrawal at any
melalui cek dan bilyet giro, serta mendapatkan time through cheque and demand deposit
bonus sesuai dengan kebijakan Bank. Giro drafts and receive bonuses according to the
wadiah dinyatakan sebesar titipan pemegang Bank’s policies. Wadiah demand deposits are
giro di Bank. stated at the amount entrusted by depositors in
the Bank.
Tabungan wadiah adalah simpanan dana Wadiah savings deposits are customers’
nasabah pada Bank, yang bersifat titipan dan deposits in the Bank which are entrusted and
penarikannya dapat dilakukan setiap saat. can be withdrawn at any time. For these
Terhadap titipan tersebut, Bank tidak deposits, the Bank is not required to give any
dipersyaratkan untuk memberikan imbalan benefits except in terms of voluntary bonuses.
kecuali dalam bentuk pemberian bonus secara Wadiah deposits are stated at the amount
sukarela. Tabungan wadiah dinyatakan payable to customers.
sebesar liabilitas Bank.
q. Liabilitas kepada Bank Indonesia q. Liabilities to Bank Indonesia
Liabilitas kepada Bank Indonesia (”PaSBI”) Liabilities to Bank Indonesia (“PaSBI”) is
merupakan pengelolaan likuiditas berdasarkan liquidity management based on Bank Indonesia
prinsip syariah Bank Indonesia. Bank sharia principles. Bank Indonesia and the Bank
Indonesia dan Bank sepakat melakukan akad agreed to enter into a wakalah bil ististmar
wakalah bil ististmar untuk pengelolaan dana agreement for managing funds with collateral in
dengan agunan berupa surat berharga the form of sharia securities. Funds received
syariah. Dana yang diterima diakui sebagai are recognized as liabilities to Bank Indonesia.
liabilitas kepada Bank Indonesia. Bank The Bank manages funds for overall business
melakukan pengelolaan dana untuk kegiatan investment activities (mutlaqah), returns of
investasi usaha secara keseluruhan managed funds and payment of management
(mutlaqah), pengembalian dana kelolaan dan results (istitsmar) are made at the time of
pembayaran hasil pengelolaan (istitsmar) settlement. Liabilities to Bank Indonesia are
dilakukan pada saat pelunasan. Liabilitas stated at the issuance cash value received
kepada Bank Indonesia dicatat sebesar nilai from sharia securities intervention instrument in
tunai yang diterima dari suatu instrumen a regular monetary operation by Bank
intervensi surat berharga syariah dalam suatu Indonesia.
operasi moneter reguler oleh Bank Indonesia.
Halaman - 36 - Page
Page 575
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
r. Dana syirkah temporer r. Temporary syirkah funds
Dana syirkah temporer adalah investasi yang Temporary syirkah funds represent investment
diterima oleh Bank. Bank mempunyai hak received by the Bank. The Bank has the rights
untuk mengelola dan menginvestasikan dana, to manage and invest the funds in accordance
baik sesuai dengan kebijakan Bank atau with either the Bank’s policy or restriction set by
kebijakan pembatasan dari pemilik dana, the depositors with the agreed profit sharing.
dengan keuntungan dibagikan sesuai dengan An example of temporary syirkah funds is the
kesepakatan. Contoh dari dana syirkah receipt of funds from a mudharabah muthlaqoh,
temporer adalah penerimaan dana dari mudharabah muqayyadah, mudharabah
investasi mudharabah muthlaqoh, musytarokah and other similar accounts. For
mudharabah muqayyadah, mudharabah example: mudharabah demand deposits,
musytarokah, dan akun lain yang sejenis, mudharabah savings deposits and
misalnya: giro mudharabah, tabungan mudharabah time deposits.
mudharabah, dan deposito mudharabah.
Tabungan mudharabah merupakan simpanan Mudharabah savings deposits represent funds
dana pihak-pihak lain yang mendapatkan from other parties which receive predetermined
imbalan bagi hasil dari pendapatan Bank atas and pre-agreed profit sharing (nisbah) based
penggunaan dana tersebut dengan nisbah on income derived by the Bank from the use of
yang ditetapkan dan disetujui sebelumnya. such funds. Mudharabah savings deposits are
Tabungan mudharabah dicatat sebesar nilai stated based on the customer’s savings deposit
simpanan dari nasabah. balance.
Deposito mudharabah merupakan simpanan Mudharabah time deposits represent third party
pihak lain yang hanya bisa ditarik pada waktu funds that can be withdrawn only at a certain
tertentu sesuai dengan perjanjian antara point in time based on the agreement between
pemegang deposito mudharabah dengan the depositors and the Bank.
Bank.
Deposito mudharabah dinyatakan sebesar nilai Mudharabah time deposits are stated at
nominal sesuai dengan perjanjian antara nominal amount based on the agreement
pemegang deposito dengan Bank. between the depositors and the Bank.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah funds cannot be classified
sebagai liabilitas. Hal ini karena Bank tidak as liabilities. This is because the Bank does not
berkewajiban untuk mengembalikan jumlah have any liabilities to return the fund to the
dana awal dari pemilik dana kecuali akibat owners, except for losses due to the
kelalaian atau wanprestasi ketika mengalami management’s negligence or
kerugian. misrepresentation.
Di sisi lain dana syirkah temporer tidak dapat On the other hand, temporary syirkah funds
digolongkan sebagai ekuitas karena cannot also be classified as equity, because of
mempunyai waktu jatuh tempo dan pemilik the existence of maturity period and the
dana tidak mempunyai hak kepemilikan yang absence of similar rights of depositors as with
sama dengan pemegang saham, seperti hak shareholders, such as voting rights and the
voting dan hak atas realisasi keuntungan yang rights to realise gain from current assets and
berasal dari aset lancar dan aset noninvestasi. other non-investment assets.
Dana syirkah temporer merupakan salah satu Temporary syirkah funds represent one of the
unsur laporan posisi keuangan, hal tersebut statements of financial position accounts which
sesuai dengan prinsip syariah yang is in accordance with sharia principles that
memberikan hak kepada Bank untuk provide rights to the Bank to manage and
mengelola dan menginvestasikan dana, invest funds, including mixing of one fund with
termasuk untuk mencampur dana dimaksud the other funds.
dengan dana lainnya.
Halaman - 37 - Page
Page 576
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
r. Dana syirkah temporer (lanjutan) r. Temporary syirkah funds (continued)
Pemilik dana syirkah temporer memperoleh The owners of temporary syirkah funds receive
bagian atas keuntungan sesuai kesepakatan parts of profit in accordance with the
dan menerima kerugian berdasarkan jumlah agreement and receive loss based on the
dana dari masing-masing pihak. Pembagian proportion of fund from each parties. The profit
hasil dana syirkah temporer dapat dilakukan distribution of temporary syirkah funds might be
dengan konsep bagi hasil atau bagi based on profit sharing or revenue sharing
keuntungan. concept.
s. Pendapatan pengelolaan dana sebagai s. Income from fund management as
mudharib mudharib
Pendapatan pengelolaan dana sebagai Income from fund management as mudharib
mudharib terdiri dari pendapatan dari transaksi consists of income from murabahah
piutang murabahah, istishna, pendapatan dari receivables transactions, istishna receivables,
ijarah, pendapatan bagi hasil dari pembiayaan income from ijarah, profit sharing from
mudharabah dan musyarakah dan pendapatan mudharabah and musyarakah financing and
usaha utama lainnya. other main operating income.
Pendapatan atas piutang murabahah Income from murabahah receivables is
menggunakan metode setara tingkat imbal recognised using the effective rate of return
hasil efektif (margin efektif). Margin efektif method (effective margin). Effective margin is
adalah margin yang secara tepat the margin that precisely discounts the
mendiskontokan estimasi pembayaran atau estimated future cash payments or receipts
penerimaan kas di masa datang selama through the expected life of the murabahah
perkiraan umur dari piutang murabahah. receivables.
Pada saat menghitung margin efektif, Bank When calculating the effective margin, the
mengestimasi arus kas di masa datang Bank estimates the future cash flows
dengan mempertimbangkan seluruh considering all contractual terms of the financial
persyaratan kontraktual dalam instrumen instrument, but does not consider the loss of
keuangan tersebut, tetapi tidak receivables in the future. This calculation
mempertimbangkan kerugian piutang di masa includes all commissions, provision fees and
mendatang. Perhitungan ini mencakup seluruh other forms accepted by the parties in the
komisi, provisi dan bentuk lain yang diterima contract that are an inseparable part of the
oleh para pihak dalam kontrak yang effective margin, transaction costs and all other
merupakan bagian tak terpisahkan dari margin premiums or discounts.
efektif, biaya transaksi dan seluruh premi atau
diskon lainnya.
Pendapatan istishna diakui apabila telah Income from istishna is recognised at the date
terjadi penyerahan barang. of transfer of assets.
Pendapatan ijarah muntahiyah bittamlik Income from ijarah muntahiyah bittamlik
(“IMBT”) diakui selama masa akad secara (“IMBT”) is recognised over the contract period
merata sejak aset tersedia sampai akhir akad. evenly from the time the assets become
Bank mengakui pendapatan ijarah multijasa available until the end of the contract. The
porsi pokok sejak nasabah menerima jasa dari Bank recognises the principal portion of income
pihak penyedia jasa berdasarkan kemajuan from multi-services ijarah from the time the
jasa yang diberikan dan sejumlah biaya jasa customer receives services from the service
yang harus dibayarkan Bank kepada pihak provider based on the progress of the services
penyedia jasa. Bank mengakui pendapatan provided and the amount of service fees that
margin ijarah multijasa secara merata setelah must be paid by the Bank to the service
selesainya pemberian jasa oleh pihak provider. The Bank recognises income from
penyedia jasa selama masa akad ijarah antara multi-services ijarah margin evenly after the
Bank dan nasabah. Pendapatan IMBT dan completion of service by the service provider
ijarah multijasa disajikan secara neto setelah during the period of the ijarah contract between
dikurangi beban terkait di laba rugi. the Bank and the customer. Income from IMBT
and multi-services ijarah are presented on a
net basis after deducting the related expenses
in profit or loss.
Halaman - 38 - Page
Page 577
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
s. Pendapatan pengelolaan dana sebagai s. Income from fund management as
mudharib (lanjutan) mudharib (continued)
Pendapatan usaha musyarakah yang menjadi Musyarakah income which is distributed to
hak mitra aktif diakui sebesar haknya sesuai active partners is recognised in accordance
dengan kesepakatan, sedangkan pendapatan with the agreement, while musyarakah income
usaha musyarakah untuk mitra pasif diakui which is distributed to passive partners is
sebagai hak pihak mitra pasif atas bagi hasil recognised as right of the passive partner to
dan liabilitas. profit sharing and liabilities.
Pendapatan usaha mudharabah diakui dalam Income from mudharabah is recognised during
periode terjadinya hak bagi hasil sesuai nisbah the period of profit sharing in accordance with
yang disepakati dan tidak diperkenankan the agreed nisbah, while recognition based on
mengakui pendapatan dari proyeksi hasil projected income is not allowed. Loss incurred
usaha. Kerugian akibat kelalaian dari due to negligence on the part of fund manager
pengelola dana dibebankan pada pengelola is charged to the fund manager and shall not
dana dan tidak mengurangi investasi reduce the mudharabah investment.
mudharabah.
Pendapatan usaha utama lainnya terdiri dari Other main operating income consists of
pendapatan dari pinjaman qardh, pendapatan income derived from funds of qardh, Bank
dari Deposito Berjangka Syariah Bank Indonesia Sharia Term Deposits, FASBIS,
Indonesia, pendapatan dari FASBIS, placements with other sharia banks and profit
pendapatan dari penempatan pada bank sharing from investment in marketable
syariah lain dan pendapatan bagi hasil securities.
investasi pada surat berharga.
t. Hak pihak ketiga atas bagi hasil dana t. Third parties' share on return of temporary
syirkah temporer syirkah funds
Hak pihak ketiga atas bagi hasil dana syirkah Third parties’ share on return of temporary
temporer merupakan bagian bagi hasil milik syirkah funds represents third parties’ share on
pihak ketiga yang didasarkan pada prinsip the income of the Bank derived from managing
mudharabah mutlaqah atas pengelolaan dana of such funds under mudharabah mutlaqah
mereka oleh Bank. Pendapatan yang principles. The profit sharing is distributed on
dibagikan adalah pendapatan yang telah the cash basis.
diterima (cash basis).
Bagi hasil yang dibagikan kepada pemilik dana The profit sharing distributed to fund owners is
dihitung dari pendapatan Bank. calculated based on the revenue of the Bank.
Jumlah pendapatan margin dan bagi hasil atas Margin income and profit sharing on financing
pembiayaan yang diberikan dan dari aset facilities and other earning assets are
produktif lainnya yang akan dibagikan kepada distributed to fund owners. The Bank computes
nasabah penyimpan dana. Bank menghitung proportionately based on the allocation of funds
secara proporsional sesuai dengan alokasi from owners and the Bank which was used in
dana nasabah dan Bank yang dipakai dalam financing and other earning assets granted.
pembiayaan yang diberikan dan aset produktif
lainnya yang disalurkan.
Dari jumlah pendapatan margin dan bagi hasil The total available margin and profit sharing
yang tersedia untuk nasabah tersebut are distributed to customers and depositors as
kemudian dibagihasilkan kepada nasabah shahibul maal and to the Bank as mudharib in
penabung dan deposan sebagai shahibul maal accordance with a predetermined nisbah, while
dan Bank sebagai mudharib sesuai dengan for customers of demand deposits and savings
porsi nisbah bagi hasil yang telah disepakati deposits under wadiah contract might be
bersama sebelumnya, sedangkan untuk granted bonuses according to the Bank’s
nasabah giro dan tabungan dengan akad policy.
wadiah dapat diberikan bonus berdasarkan
kebijakan Bank.
Pendapatan margin dan bagi hasil atas Margin income and profit sharing from
pembiayaan yang diberikan dan aset produktif financing and other earning assets which are
lainnya yang didapatkan melalui penggunaan earned through the use of the Bank's funds, are
dana Bank, seluruhnya menjadi milik Bank, entirely entitled to the Bank, including income
termasuk pendapatan dari investasi Bank from the Bank's fee-based investments.
berbasis imbalan.
Halaman - 39 - Page
Page 578
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
u. Pendapatan imbalan jasa perbankan u. Fee based income from banking services
Pendapatan imbalan jasa perbankan diakui Fee based income from banking services is
pada periode akuntansi dimana jasa diberikan, recognised in the accounting period in which
dengan mengacu pada tingkat penyelesaian the services are rendered, by reference to the
dari suatu transaksi dan dinilai berdasarkan stage of completion of the specific transaction
jasa aktual yang telah diberikan sebagai and assessed on the basis of the actual service
proporsi atas total jasa yang harus diberikan. provided as a proportion of the total service to
be provided.
v. Imbalan kerja v. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, Short-term employee benefits such as salaries,
iuran jaminan sosial, cuti jangka pendek dan social security contributions, short-term leaves
tunjangan hari raya diakui selama tahun and allowance of feast day are recognised
berjalan jasa diberikan. Imbalan jangka during the period when services have been
pendek dihitung sebesar jumlah yang tidak rendered. Short-term employee benefits are
didiskontokan. measured using undiscounted amounts.
Program pensiun iuran pasti Defined contribution plan
Iuran kepada dana pensiun sebesar Contribution payable to the pension fund
persentase tertentu gaji pegawai yang menjadi equivalent to a certain percentage of salaries
peserta program pensiun iuran pasti Bank. for qualified employees under the Bank’s
Iuran dicadangkan dan diakui sebagai biaya defined contribution plan. The contribution is
ketika jasa telah diberikan oleh pegawai- accrued and recognised as expense when
pegawai tersebut dan pembayarannya services have been rendered by qualified
dikurangkan dari utang iuran. Iuran terutang employees and actual payments are deducted
dihitung berdasarkan jumlah yang tidak from the contribution payable. Contribution
didiskontokan. payable is measured using undiscounted
amounts.
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya employee benefits
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti cuti besar diakui term employee benefits such as grand leaves
sebagai biaya ketika jasa telah diberikan oleh are recognised as expense when services have
pegawai yang memenuhi syarat. Imbalan kerja been rendered by qualified employees. The
ditentukan berdasarkan peraturan Bank dan benefits are determined based on Bank
Undang-Undang Cipta Kerja No. 11 Tahun regulations and Labor Law No. 11 of 2020
2020 tanggal 2 November 2021. dated 2 November 2021.
Imbalan pasca kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are actuarially
berdasarkan metode Projected Unit Credit. determined using the Projected Unit Credit
method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of net defined benefit liabilities
imbalan pasti bersih, yang diakui sebagai (assets), which is recognised as other
penghasilan komprehensif lain terdiri atas: comprehensive income consist of:
(i) Keuntungan dan kerugian aktuarial; (i) Actuarial gain and losses;
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that is included in net interest on liabilities
bunga bersih atas liabilitas (aset); dan (assets); and
(iii) Setiap perubahan dampak batas aset, (iii) The effect of the asset ceiling, excluding
tidak termasuk jumlah yang dimasukkan amounts included in the net interest of
dalam bunga bersih atas liabilitas (aset). liabilities (assets).
Halaman - 40 - Page
Page 579
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
v. Imbalan kerja (lanjutan) v. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti - bersih, yang diakui sebagai (assets) - net, which is recognised as other
penghasilan komprehensif lain tidak comprehensive income is not reclassified to
direklasifikasi ke laba rugi pada periode profit or loss in the subsequent periods.
berikutnya.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits: current
biaya jasa kini, biaya bunga bersih atas service cost, net interest expense of net defined
liabilitas (aset) imbalan pasti bersih dan benefit liabilities (assets) and re-measurement
pengukuran kembali liabilitas (aset) imbalan of liabilities (assets) is recognised immediately
pasti bersih langsung diakui pada laporan laba in the current year statements of profit or loss
rugi dan penghasilan komprehensif lain tahun and other comprehensive income.
berjalan.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognised as expense
tanggal yang lebih awal antara ketika at the earlier date between the occurrence of
amendemen atau kurtailmen program terjadi, the amendments or curtailment program occurs,
dan ketika biaya restrukturisasi atau pesangon and the recognition of the costs of restructuring
diakui, sehingga biaya jasa lalu yang belum or severance. Therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan cost can no longer be deferred and recognised
diakui selama periode vesting masa depan. over the future vesting period.
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 year.
tahun berjalan. Aset dan liabilitas pajak Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer recognised for temporary differences between
aset dan liabilitas antara pelaporan komersial the financial and the tax bases of assets and
dan pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognised for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and carry
dan saldo rugi fiskal yang belum forward of uncompensated tax losses to the
dikompensasikan, sepanjang perbedaan extent that it is probable that those temporary
temporer dan rugi fiskal yang belum differences and carry forward of
dikompensasikan tersebut dapat dimanfaatkan uncompensated tax losses will be utilised in
untuk mengurangi laba fiskal pada masa yang deducting future taxable profit.
akan datang.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax assets is
pada setiap tanggal posisi keuangan dan nilai reviewed at each reporting date and is
tercatat aset pajak tangguhan tersebut reduced when it is no longer probable that
diturunkan apabila tidak lagi terdapat sufficient taxable profits will be available to
kemungkinan besar bahwa laba fiskal yang compensate part or all of the benefit of the
memadai akan tersedia untuk deferred tax assets.
mengkompensasi sebagian atau semua
manfaat aset pajak tangguhan.
Perubahan terhadap liabilitas pajak diakui Amendment to tax obligation is recorded when
pada saat surat ketetapan pajak diterima, atau an assessment letter is received or, if objected
apabila diajukan keberatan dan atau banding to or appealed against by the Bank, when the
oleh Bank, pada saat telah ada keputusan atas result of such appeal or objection is
banding dan atau keberatan tersebut. Jika determined. If needed, management will
perlu, manajemen akan membentuk provisi provide provisions based on the estimated
berdasarkan jumlah yang diestimasikan akan amount which will be paid to tax authority.
dibayar kepada otoritas pajak.
Halaman - 41 - Page
Page 580
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities on deferred tax and
pajak kini dapat saling hapus apabila terdapat current tax can be offset if there is a legal
hak yang berkekuatan hukum untuk enforceable right to offset.
melakukan saling hapus.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
berdasarkan tarif pajak yang akan berlaku measured at the tax rates that are expected to
pada tahun saat aset direalisasikan atau apply to the year when the asset is realised or
liabilitas diselesaikan berdasarkan peraturan the liability is settled based on tax laws that
perpajakan yang berlaku atau yang telah have been enacted or substantively enacted
secara substantif diberlakukan pada tanggal as at statements of financial position dates.
laporan posisi keuangan. Pengaruh pajak The related tax effects of the provisions for
terkait dengan penyisihan untuk dan/atau and/or reversals of all temporary differences
pembalikan seluruh perbedaan temporer during the year, including the effect of change
selama tahun berjalan, termasuk pengaruh in tax rates, are recognised as “Income Tax
perubahan tarif pajak, diakui sebagai Benefit/(Expense)” and included in the net
“Manfaat/(Beban) Pajak Penghasilan” dan profit or loss for the year, except to the extent
termasuk dalam laba atau rugi bersih tahun that they relate to items previously charged to
berjalan, kecuali untuk transaksi-transaksi other comprehensive income and reported to
yang sebelumnya telah langsung dibebankan equity.
ke laba komprehensif lainnya dan dilaporkan
ke ekuitas.
x. Transaksi dan saldo mata uang asing x. Transaction and balance in foreign
currency
Bank menyelenggarakan catatan akuntansinya The Bank maintains its accounting records in
dalam Rupiah Indonesia sebagai mata uang Indonesian Rupiah as the functional currency.
fungsional. Transaksi yang melibatkan mata Transactions in foreign currencies are
uang asing dicatat pada nilai tukar pada saat recorded at the prevailing exchange rates in
terjadinya transaksi. effect on the date of the transactions.
Pada tanggal laporan posisi keuangan, aset At statements of financial position dates, all
dan liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
dijabarkan ke dalam mata uang Rupiah foreign currencies are translated into Rupiah
dengan menggunakan kurs Reuters pada using the Reuters spot rates at 16:00 WIB
pukul 16:00 WIB (Waktu Indonesia Bagian (Western Indonesian Time).
Barat).
Keuntungan atau kerugian yang timbul The resulting gains or losses from the
sebagai akibat dari penjabaran aset dan translation of monetary assets and liabilities in
liabilitas moneter dalam mata uang asing foreign currencies are recognised in the
dicatat dalam laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lain tahun berjalan. comprehensive income for the current year.
Kurs mata uang asing yang digunakan untuk The exchange rates used in translating foreign
penjabaran mata uang asing terhadap Rupiah currency amounts into Rupiah are as follows
adalah sebagai berikut (nilai penuh): (full amount):
2024 2023
1 Dolar Amerika Serikat 16,095.00 15,397.00 1 United States Dollar
1 Riyal Arab Saudi 4,284.00 4,106.00 1 Saudi Arabian Riyal
1 Euro Eropa 16,758.12 17,038.32 1 European Euro
1 Dolar Singapura 11,844.58 11,676.34 1 Singapore Dollar
1 Dolar Australia 10,013.51 10,520.77 1 Australian Dollar
1 Dolar Hong Kong 2,073.11 1,970.73 1 Hong Kong Dollar
1 Pound Sterling Inggris 20,218.54 19,626.56 1 Great Britain Pound Sterling
1 Yen Jepang 103.03 108.88 1 Japan Yen
1 Dolar Kanada 11,201.59 11,629.59 1 Canadian Dollar
1 Franc Swiss 17,815.04 18,299.27 1 Swiss Franc
1 Yuan China 2,198.50 2,170.06 1 Chinese Yuan
1 Dirham Uni Emirat Arab 4,382.00 4,192.50 1 United Arab Emirates Dirham
Halaman - 42 - Page
Page 581
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
y. Pembiayaan berjangka mudharabah y. Mudharabah term financing
Pembiayaan berjangka mudharabah Mudharabah term financing is a joint financing
merupakan pembiayaan kerjasama antara made between the Bank as the business
Bank sebagai pelaksana usaha (mudharib) executor (mudharib) and the other bank as the
dengan bank lain sebagai pemilik dana owner of the funds (shahibul maal) during a
(shahibul maal) selama jangka waktu tertentu. certain period. The funds received from the
Dana yang diterima dari pemilik dana diakui fund owners are recognised as temporary
sebagai dana syirkah temporer sebesar jumlah syirkah funds amounting to the cash received.
kas yang diterima. Pada tanggal laporan posisi On the statements of financial position date,
keuangan, dana syirkah temporer diukur dan temporary syirkah funds are measured and
disajikan sebesar nilai tercatat. presented at the carrying amount.
Hak pemilik dana atas bagi hasil usaha yang The right of the fund owner to the profit sharing
sudah diperhitungkan tetapi belum dibagikan that has been calculated but has not yet been
kepada pemilik dana diakui sebagai liabilitas. distributed to the fund owner is recognised as a
liability.
z. Sukuk mudharabah z. Sukuk mudharabah
Sukuk mudharabah diakui sebesar nilai wajar Sukuk mudharabah is initially recognised at fair
pada awalnya dan selanjutnya diukur sebesar value and subsequently measured at amortised
biaya perolehan diamortisasi dengan cost using a straight-line method. Amortised
menggunakan garis lurus. Biaya perolehan cost is calculated by taking into account any
diamortisasi dihitung dengan discount or premium associated to the initial
memperhitungkan adanya diskonto atau premi recognition and transaction cost. The funds
terkait dengan pengakuan awal dan biaya received from the fund owners are recognised
transaksi. Dana yang diterima dari pemilik as temporary syirkah funds.
dana diakui sebagai dana syirkah temporer.
aa. Laba per saham aa. Earnings per share
Laba per lembar saham dasar dihitung dengan Basic earnings per share is calculated by
membagi laba tahun berjalan dengan jumlah dividing income for the year by the weighted
rata-rata tertimbang saham yang ditempatkan average number of issued and fully paid-up
dan disetor penuh pada tahun yang shares during the related year.
bersangkutan.
ab. Provisi ab. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognised when the Bank has a
(baik bersifat hukum maupun bersifat present obligation (legal or constructive), as a
konstruktif), akibat peristiwa masa lalu, besar result of a past event, it is probable that an
kemungkinannya penyelesaian kewajiban outflow of resources embodying economic
tersebut mengakibatkan arus keluar sumber benefits will be required to settle the obligation
daya yang mengandung manfaat ekonomi dan and a reliable estimate can be made of the
estimasi yang andal mengenai jumlah amount of the obligation.
kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan and adjusted to reflect the current best
estimasi terbaik yang paling kini. Jika arus estimate. If it is no longer probable that an
keluar sumber daya untuk menyelesaikan outflow of resources embodying economic
kewajiban kemungkinan besar tidak terjadi, benefits will be required to settle the obligation,
maka provisi dibalik. the provision is reversed.
Halaman - 43 - Page
Page 582
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 2. MATERIAL ACCOUNTING POLICIES (continued)
ac. Sumber dana kebajikan ac. Source of qardhul hasan funds
Sesuai dengan Fatwa DSN-MUI Based on Fatwa DSN-MUI
No. 123/DSN-MUI/XI/2018, Dana Kebajikan No. 123/DSN-MUI/XI/2018, Qardhul Hasan
berasal dari Dana yang Tidak Boleh Diakui Funds comes from Funds that are Prohibited
Sebagai Pendapatan (Dana TBDSP), di to be Recognised as Revenue (TBDSP
antaranya adalah sebagai berikut: Funds), which include the following:
1. Transaksi tidak sesuai dengan prinsip 1. 1. The transaction that is not accordance
syariah yang tidak dapat dihindarkan with sharia principle and cannot be
termasuk pendapatan bunga (riba). avoided include interest revenue (riba).
2. Transaksi syariah yang tidak terpenuhi 2. 2. The sharia transaction does not fulfill the
ketentuan dan batasannya (rukun terms and conditions (principle and/or
dan/atau syaratnya). requirement.
3. Dana sanksi (denda) karena tidak 3. Penalty funds (fines) because of not
memenuhi kewajiban sesuai fulfilling the obligation on initial contract.
kesepakatan.
4. Dana yang tidak diketahui pemiliknya, 4. Unknown funds, the owner is known but
diketahui pemiliknya tetapi tidak was not found or the owner is known but
ditemukan atau diketahui pemiliknya return cost is higher than the stated
tetapi biaya pengembaliannya lebih besar amount.
dari jumlah dana tersebut.
ad. Segmen operasi ad. Operating segment
Segmen adalah bagian yang dapat dibedakan A segment is a distinguishable component of
dari Bank yang terlibat baik dalam the business unit that is engaged either in
menyediakan produk tertentu (segmen usaha), providing certain products (business segment),
maupun dalam menyediakan produk dalam or in providing products within a particular
lingkungan ekonomi tertentu (segmen economic environment (geographical
geografis), yang memiliki risiko dan imbalan segment), 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 hal-hal 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
laporan internal yang disajikan kepada Direksi on the Bank’s internal report that is presented
sebagai pengambil keputusan operasional dan to the Board of Directors as the chief operating
keuangan. decision maker.
Di tahun 2022, Bank menerapkan perubahan In 2022, the Bank implements some changes
terhadap penyajian segmen operasi yang in presentation of its operational segments for
digunakan dalam laporan kinerja manajemen the internal management performance report.
internal. Bank telah mengidentifikasi dan The Bank has identified and disclosed financial
mengungkapkan informasi keuangan information based on main business (business
berdasarkan kegiatan bisnis utama (segmen segment) classified into Corporate Banking,
usaha) yang terbagi atas kelompok Corporate Commercial Banking, Institutional Relation,
Banking, Commercial Banking, Hubungan Retail and Treasury Banking & Head Office.
Kelembagaan, Ritel, dan Treasury Banking &
Kantor Pusat.
Halaman - 44 - Page
Page 583
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING AND JUDGMENTS
Beberapa estimasi dan asumsi dibuat dalam Certain estimates and assumptions are made in
rangka penyusunan laporan keuangan dimana the preparation of the financial statements and
dibutuhkan pertimbangan manajemen dalam these require management judgment in
menentukan metodologi yang tepat untuk penilaian determining the appropriate methodology for
aset dan liabilitas. valuation of assets and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan liabilitas that affect the reported amounts of assets and
atas tahun keuangan satu tahun ke depan. Semua liabilities within the next financial year. All
estimasi dan asumsi yang diharuskan oleh PSAK estimates and assumptions required in conformity
adalah estimasi terbaik yang didasarkan pada with SFAS are best estimates undertaken in
standar yang berlaku. Estimasi dan pertimbangan accordance with the applicable standard. Estimates
dievaluasi secara terus menerus dan berdasarkan and judgments are evaluated on a continuous
pengalaman masa lalu dan faktor-faktor lain basis and are based on past experiences and other
termasuk harapan atas kejadian yang akan datang. factors, including expectations with regard to future
events.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen atas based on management’s best knowledge of current
kejadian dan aktivitas saat ini, hasil yang timbul events and activities, actual result may differ from
mungkin berbeda dengan estimasi dan asumsi those estimates and assumptions.
semula.
Sumber utama ketidakpastian estimasi: Key sources of estimation uncertainty:
a. Cadangan kerugian penurunan nilai pada a. Allowance for impairment losses on
piutang, pinjaman qardh, dan pembiayaan receivables, funds of qardh, and financing
Bank menelaah kualitas aset pada setiap The Bank examines the quality of assets at
tanggal laporan posisi keuangan untuk menilai statements of financial position date to assess
apakah penurunan nilai harus dicatat dalam whether impairment should be recorded in the
laporan laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain. Dalam menentukan apakah penurunan comprehensive income. In determining whether
nilai harus dibentuk dalam laporan laba rugi, a provision for impairment losses should be
Bank membuat estimasi penilaian apakah recognised in the profit or loss, the Bank makes
terdapat indikasi penurunan kualitas aset. estimation of whether there is any indication of
Estimasi tersebut didasarkan pada asumsi dari impairment in the asset quality. Such estimates
sejumlah aset dan hasil akhirnya mungkin are based on the assumption of a number of
berbeda, yang mengakibatkan perubahan di factors, and the end result may differ, resulting
masa mendatang atas cadangan penurunan in future changes to allowance for impairment.
nilai.
Kondisi spesifik counterparty yang mengalami The specific condition of impaired counterparty
penurunan nilai dalam pembentukan cadangan in calculating allowances for impairment losses
kerugian atas piutang, pinjaman qardh, dan on receivables, funds of qardh, and financing is
pembiayaan dievaluasi secara individu evaluated individually based on management’s
berdasarkan estimasi terbaik manajemen atas best estimate of the present value of the
nilai kini arus kas yang diharapkan akan expected cash in flows. In estimating these
diterima. Dalam mengestimasi arus kas cash flows, management makes judgments
tersebut, manajemen membuat pertimbangan about the counterparty’s financial situation
tentang situasi keuangan counterparty dan/atau and/or the net realisable value of any
nilai realisasi bersih dari setiap agunan. Setiap underlying collateral. Each impaired assets is
aset yang mengalami penurunan nilai dinilai assessed on its merits, the workout strategy
sesuai dengan manfaat yang ada, dan strategi and estimated recoverable cash flows.
penyelesaian serta estimasi arus kas yang
diperkirakan dapat diterima.
Halaman - 45 - Page
Page 584
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
a. Cadangan kerugian penurunan nilai pada a. Allowance for impairment losses on
piutang, pinjaman qardh, dan pembiayaan receivables, funds of qardh, and financing
(lanjutan) (continued)
Perhitungan cadangan penurunan nilai kolektif Collectively assessed impairment allowances
meliputi kerugian pembiayaan yang melekat cover financing losses inherent in portfolios of
dalam portofolio piutang, pinjaman qardh, dan receivables, funds of qardh, and financing with
pembiayaan dengan karakteristik ekonomi yang similar economic characteristics when there is
sama ketika terdapat bukti objektif penurunan objective evidence of impairment, yet the
nilai, tetapi penurunan nilai secara individu individual impaired items cannot be identified.
belum dapat diidentifikasi. Dalam menilai In assessing the need for collective allowances,
kebutuhan untuk cadangan kolektif, manajemen management considers factors such as
mempertimbangkan faktor-faktor seperti kualitas financing quality and product segmentation. In
piutang dan segmentasi. Guna membuat order to estimate the required allowance,
estimasi cadangan yang diperlukan, assumptions are made to define the way
manajemen membuat asumsi untuk inherent losses are modelled and to determine
menentukan kerugian yang melekat, dan untuk the required input parameters, based on
menentukan parameter input yang diperlukan, historical experience and current economic
berdasarkan pengalaman masa lalu dan kondisi conditions. The accuracy of the allowances
ekonomi saat ini. Keakuratan penyisihan depends on how well these estimate future
tergantung pada seberapa baik estimasi arus cash flows for specific counterparty allowances
kas masa depan untuk cadangan counterparty and the model assumptions and parameters
tertentu dan asumsi model dan parameter yang used in determining collective allowances (Note
digunakan dalam menentukan cadangan 2d, 9, 10, 11, 12, 45a).
kolektif (Catatan 2d, 9, 10, 11, 12, 45a).
b. Kewajiban imbalan kerja karyawan b. Employee benefits liabilities
Nilai kini atas imbalan kerja karyawan The present value of the employee benefit
tergantung dari banyaknya faktor yang obligations depends on a number of factors that
dipertimbangkan oleh aktuaris berdasarkan are determined on an actuarial basis using a
beberapa asumsi. Perubahan atas asumsi- number of assumptions. Any changes in these
asumsi tersebut akan mempengaruhi carrying assumptions will impact the carrying amount of
amount atas imbalan kerja karyawan. employee benefit obligations.
Asumsi yang digunakan untuk menentukan The assumptions used in determining the net
biaya atau pendapatan untuk imbalan kerja cost or income for employee benefits include the
mencakup tingkat diskonto dan kenaikan gaji discount rate and future salary increase. Any
di masa datang. Adanya perubahan pada changes in these assumptions will have an
asumsi ini akan mempengaruhi jumlah tercatat impact on the carrying amount of employee
kewajiban imbalan kerja karyawan. benefits liabilities.
Bank menentukan tingkat diskonto yang tepat The Bank determines the appropriate discount
pada setiap periode pelaporan. Ini merupakan rate at the reporting period. This is the interest
tingkat suku bunga yang digunakan untuk rate that should be used to determine the
menentukan nilai kini atas arus kas masa present value of estimated future cash outflows
depan yang diestimasi akan digunakan untuk expected to be required to settle the pension
membayar imbalan kerja. Dalam menentukan obligations. In determining the appropriate
tingkat diskonto yang tepat, Bank discount rate, the Bank considers the interest
mempertimbangkan tingkat suku bunga atas rates of Government Bonds that have terms to
Obligasi Pemerintah yang mempunyai jatuh maturity approximating the terms of the related
tempo yang menyerupai jangka waktu imbalan employee benefit liabilities.
kerja karyawan.
Untuk tingkat kenaikan gaji masa datang, Bank For the rate of future salary increases, the Bank
mengumpulkan data historis mengenai collects all historical data relating to changes in
perubahan gaji dasar pekerja dan base salaries and adjusts it for future business
menyesuaikannya dengan perencanaan bisnis plans.
masa datang.
Asumsi kunci liabilitas pensiun lainnya Other key assumptions for pension obligations
sebagian ditentukan berdasarkan kondisi are partly based on current market conditions.
pasar saat ini.
c. Perpajakan c. Taxation
Bank menentukan provisi perpajakan The Bank provides for tax provision based on
berdasarkan estimasi atas kemungkinan estimates whether the additional taxes will be
adanya tambahan beban pajak. Jika hasil akhir due. Where the final tax outcome of these
dari hal ini berbeda dengan jumlah yang matters is different from the amounts that were
dicatat semula, maka perbedaan tersebut akan initially recorded, such differences will impact the
berdampak terhadap laba rugi. profit loss.
Halaman - 46 - Page
Page 585
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
c. Perpajakan (lanjutan) c. Taxation (continued)
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognised for the
penghasilan terpulihkan (recoverable) pada future recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference. Management judgement
temporer yang boleh dikurangkan. Justifikasi is required to determine the amount of deferred
manajemen diperlukan untuk menentukan tax assets that can be recognised, based upon
jumlah aset pajak tangguhan yang dapat diakui, the likely timing on level of future taxable profits
sesuai dengan waktu yang tepat dan tingkat together with future strategic planning.
laba fiskal di masa mendatang sejalan dengan
strategi rencana perpajakan ke depan.
d. Revaluasi aset tetap d. Fixed asset revaluation
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends on
pemilihan asumsi yang digunakan oleh penilai its selection of certain assumptions used by the
independen dalam menghitung jumlah-jumlah independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions include among
tingkat diskonto, nilai tukar, tingkat inflasi dan others: discount rate, exchange rate, inflation
tingkat kenaikan pendapatan dan biaya. Bank rate and revenue and cost increase rate. The
berkeyakinan bahwa asumsi tersebut adalah Bank believes that its assumptions are
wajar dan sesuai, perbedaan signifikan dalam reasonable and appropriate and significant
asumsi yang ditetapkan Bank dapat differences in the Bank’s assumptions may
mempengaruhi secara material nilai aset tetap materially affect the valuation of its fixed assets.
yang direvaluasi.
e. Menentukan jangka waktu kontrak dengan e. Determine the contract term with extension
opsi perpanjangan dan penghentian kontrak and contract termination options - the Bank
- Bank sebagai lessee as lessee
Bank menentukan jangka waktu sewa sebagai The Bank determines the lease term as non-
jangka waktu sewa yang tidak dapat dibatalkan, cancellable term, together with the period
bersama dengan periode yang dicakup oleh covered by the option to extend the lease if it is
opsi untuk memperpanjang masa sewa jika determined to be exercised, or any period
dipastikan akan dilaksanakan, atau periode apa covered by the option to terminate the lease, if it
pun yang dicakup oleh opsi untuk is reasonably certain not to be exercised.
menghentikan sewa, jika cukup wajar untuk
tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts that
mencakup opsi perpanjangan dan penghentian include extension and contract termination in
jangka waktu sewa. Bank menerapkan the lease terms. The Bank applies its judgment
penilaian dalam mengevaluasi apakah dapat in evaluating whether it is certain to exercise the
dipastikan jika akan menggunakan opsi untuk option to extend or terminate the lease. This is
memperpanjang atau menghentikan sewa. Hal done by considering all relevant facts and
tersebut dilakukan dengan mempertimbangkan circumstances that provide economic incentives
seluruh fakta dan keadaan yang relevan yang to extend or terminate the lease. After the
memberikan insentif ekonomi untuk melakukan commencement date, the Bank reassesses the
perpanjangan atau penghentian sewa. Setelah lease term, if there is a significant event or
tanggal dimulainya, Bank menilai kembali masa change in circumstances which is under its
sewa, jika terdapat peristiwa atau perubahan control and affects whether the lessee is certain
signifikan dalam keadaan yang berada dalam enough to exercise the option to extend or
kendali dan mempengaruhi apakah lessee terminate the lease.
cukup pasti untuk mengeksekusi opsi
memperpanjang atau menghentikan sewa.
f. Penyisihan kerugian aset nonproduktif f. Allowance for impairment losses on non-
earning assets
Bank menelaah potensi kerugian aset The Bank evaluates the potential loss of non-
nonproduktif pada setiap tanggal pelaporan earning assets at each reporting date to assess
untuk menilai apakah terdapat penyisihan whether provision for impairment losses should
penurunan nilai yang harus dibentuk dalam be recognised in the statements of profit or loss
laporan laba rugi dan penghasilan komprehensif and other comprehensive income. In
lain. Dalam menentukan apakah penyisihan determining whether a provision for impairment
penurunan nilai harus dibentuk, Bank membuat losses should be recognised, the Bank makes
estimasi penilaian apakah terdapat indikasi estimate on whether there is any indication of
penurunan nilai dari aset nonproduktif. Estimasi impairment of non-earning assets. These
tersebut didasarkan pada pertimbangan dari estimates are based on consideration of a
sejumlah faktor dan hasil akhirnya mungkin number of factors and the end results may be
berbeda (Catatan 15). different (Note 15).
Halaman - 47 - Page
Page 586
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
g. Perlakuan penjualan aset pembiayaan g. Treatment of sales of financing assets
Penjualan aset syariah berupa pembiayaan The sale of sharia assets in the form of
musyarakah mutanaqishah (“MMQ”) griya musyarakah mutanaqishah (“MMQ”) financing
dilakukan setelah memenuhi kondisi jual beli is carried out after fulfilling the actual
yang sesungguhnya (al-bai’ al-haqiqi), yang conditions of sale and purchase (al-bai' al-
ditandai dengan berpindahnya kepemilikan haqiqi), which is marked by the transfer of
aset pembiayaan MMQ yang diperjualbelikan, ownership of the MMQ financing assets being
tidak ada kewajiban Bank untuk membeli traded, there is no obligation of the Bank to
kembali aset pembiayaan dalam bentuk buy back the financing assets in the form of
pembiayaan atau dalam bentuk instrumen financing or in the form of sharia asset-backed
investasi sekuritisasi efek beragun aset securities securitization investment instrument
syariah surat partisipasi (“EBAS-SP”). participation letter (“EBAS-SP”).
Kontrak jual beli secara syariah harus dibuat Sharia sale and purchase contracts must be
dalam bentuk jelas dan final. Prinsip syariah made in a clear and final form. Sharia
mensyaratkan tidak boleh terdapat dua principles require that there cannot be two
transaksi dalam satu kontrak. Sehingga Bank transactions in one contract. So the Bank
memperlakukan penjualan aset pembiayaan treats the sale of financing assets as a
sebagai transaksi yang terpisah dari separate transaction from the purchase of
pembelian EBAS-SP kelas B. class B EBAS-SP.
Bank menerapkan kriteria jual beli The Bank applies true sale criteria using
sesungguhnya menggunakan PSAK 411, SFAS 411, "Accounting of Wa’d". The true
“Akuntansi Wa’d”. Jual beli sesungguhnya sale is marked by a transfer from the Bank to
ditandai dengan telah terjadi perpindahan dari the issuer of:
Bank kepada penerbit atas:
a. hak dan kewajiban hukum aset syariah; a) legal rights and obligations of sharia
assets;
b. semua manfaat dan risiko dari aset b) all risks and rewards from sharia assets;
syariah; dan and
c. pengendalian atas aset syariah tersebut. c) control over the sharia assets.
Sesuai dengan hal diatas, Bank menghentikan Accordingly, the Bank derecognised the MMQ
pengakuan pembiayaan MMQ secara financing at its entirety (see Note 12g).
menyeluruh (lihat Catatan 12g).
4. KAS 4. CASH
2024 2023
Rupiah 7,623,321 4,912,435 Rupiah
Mata uang asing Foreign currencies
Riyal Arab Saudi 272,438 201,033 Saudi Arabian Riyal
Dolar Amerika Serikat 174,016 130,786 United States Dollar
Dolar Singapura 6,402 8,425 Singapore Dollar
Euro Eropa 3,020 2,242 Europe Euro
Dolar Australia 1,423 793 Australian Dollar
Yen Jepang 69 127 Japanese Yen
8,080,689 5,255,841
Pada tanggal 31 Desember 2024 dan 2023, saldo As at 31 December 2024 and 2023, the Rupiah
dalam mata uang Rupiah tersebut sudah termasuk balance includes cash in Automated Teller
uang pada mesin Anjungan Tunai Mandiri (”ATM”) Machines (“ATM”) amounting to Rp1,738,176 and
masing-masing sebesar Rp1.738.176 dan Rp804,958, respectively.
Rp804.958.
Halaman - 48 - Page
Page 587
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
4. KAS (lanjutan) 4. CASH (continued)
Bank telah mengasuransikan kas dalam kluis, kas The Bank has insured cash in vaults, cash in transit
dalam perjalanan dan kas pada mesin ATM untuk and cash in ATMs to cover possible losses against
menutup kemungkinan kerugian terhadap risiko the risk of natural disasters, theft and other risks to
bencana alam, pencurian, dan risiko lainnya kepada PT Asuransi Askrida Syariah and PT Asuransi
PT Asuransi Askrida Syariah dan PT Asuransi Takaful Umum, all are third parties, PT Asuransi
Takaful Umum, keseluruhannya adalah pihak ketiga, Tugu Pratama Indonesia Tbk., PT BRI Asuransi
PT Asuransi Tugu Pratama Indonesia Tbk., PT BRI Indonesia Unit Syariah and PT Asuransi Jasindo
Asuransi Indonesia Unit Syariah dan PT Asuransi Syariah, all are related parties.
Jasindo Syariah, keseluruhannya adalah pihak
berelasi.
5. GIRO DAN PENEMPATAN PADA BANK 5. CURRENT ACCOUNTS AND PLACEMENTS
INDONESIA WITH BANK INDONESIA
a. Berdasarkan mata uang a. By currency
2024 2023
Rupiah 41,470,072 21,401,613 Rupiah
Dolar Amerika Serikat 8,496,207 11,039,165 United States Dollar
49,966,279 32,440,778
b. Berdasarkan jenis b. By type
2024 2023
Rupiah Rupiah
Giro pada Bank Indonesia 13,470,072 16,901,613 Current accounts with Bank Indonesia
Fasilitas Simpanan Bank Bank Indonesia Sharia Certificates
Indonesia Syariah (“FASBIS”) 28,000,000 4,500,000 Facilities (“FASBIS”)
41,470,072 21,401,613
Dolar Amerika Serikat United States Dollar
Deposito Berjangka Syariah Bank Indonesia
Bank Indonesia 8,127,975 10,854,885 Sharia Term Deposits
Current accounts with
Giro pada Bank Indonesia 368,232 184,280 Bank Indonesia
8,496,207 11,039,165
49,966,279 32,440,778
c. Berdasarkan jangka waktu c. By time period
2024 2023
Rupiah Rupiah
≤ 1 bulan 41,470,072 21,401,613 ≤ 1 month
> 1 - ≤ 3 bulan - - > 1 - ≤ 3 months
> 3 - ≤ 12 bulan - - > 3 - ≤ 12 months
41,470,072 21,401,613
Dolar Amerika Serikat United States Dollar
≤ 1 bulan 8,496,207 10,038,360 ≤ 1 month
> 1 - ≤ 3 bulan - 1,000,805 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan - - > 3 - ≤ 12 months
8,496,207 11,039,165
49,966,279 32,440,778
Halaman - 49 - Page
Page 588
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO DAN PENEMPATAN PADA BANK 5. CURRENT ACCOUNTS AND PLACEMENTS
INDONESIA (lanjutan) WITH BANK INDONESIA (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 41,470,072 21,401,613 ≤ 1 month
> 1 - ≤ 3 bulan - - > 1 - ≤ 3 months
> 3 - ≤ 12 bulan - - > 3 - ≤ 12 months
41,470,072 21,401,613
Dolar Amerika Serikat United States Dollar
≤ 1 bulan 8,496,207 10,269,315 ≤ 1 month
> 1 - ≤ 3 bulan - 769,850 > 1 - ≤ 3 months
8,496,207 11,039,165
49,966,279 32,440,778
e. Berdasarkan kolektibilitas e. By collectibility
Kolektibilitas giro dan penempatan pada Bank The collectibility of current accounts and
Indonesia diungkapkan pada Catatan 54a. placements with Bank Indonesia is disclosed in
Note 54a.
f. Rasio Giro Wajib Minimum (“GWM”) f. The Minimum Statutory Reserve
Requirement (“GWM”) Ratio
GWM Bank sesuai dengan Peraturan Bank GWM Bank in accordance with Bank Indonesia
Indonesia dan Peraturan Anggota Dewan Regulation and Board of Governors Members
Gubernur (“PADG”) diungkapkan pada Regulations (“PADG”) is disclosed in Note 54l.
Catatan 54l.
g. Kisaran tingkat bonus tahunan g. The range of annual bonus rate
2024 2023
Fasilitas Simpanan Bank Indonesia
Bank Indonesia Syariah (“FASBIS”) 5.25% - 5.50% 5.00% - 5.25% Sharia Deposit Facilities (“FASBIS”)
Deposito Berjangka Syariah Bank Indonesia Sharia
Bank Indonesia 4.35% - 5.58% 4.31% - 5.59% Term Deposit
6. GIRO DAN PENEMPATAN PADA BANK LAIN 6. CURRENT ACCOUNTS AND PLACEMENTS
WITH OTHER BANKS
a. Berdasarkan mata uang a. By currency
2024 2023
Rupiah 2,700,430 639,257 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 1,001,663 1,284,332 United States Dollar
Riyal Arab Saudi 79,938 365,480 Saudi Arabian Riyal
Dolar Singapura 34,578 10,468 Singapore Dollar
Euro Eropa 19,758 14,795 Europe Euro
Pound Sterling Inggris 6,576 2,073 Great Britain Pound Sterling
Dirham Uni Emirat Arab 7,011 2,113 United Arab Emirates Dirham
Dolar Australia 7,987 4,364 Australian Dollar
Yen Jepang 2,863 1,338 Japanese Yen
Yuan China 19,805 - Chinese Yuan
Dolar Hong Kong 265 253 Hong Kong Dollar
1,180,444 1,685,216
Jumlah 3,880,874 2,324,473 Total
Cadangan kerugian penurunan nilai (14,809) (20,745) Allowance for impairment losses
3,866,065 2,303,728
Halaman - 50 - Page
Page 589
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. GIRO DAN PENEMPATAN PADA BANK LAIN 6. CURRENT ACCOUNTS AND PLACEMENTS
(lanjutan) WITH OTHER BANKS (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank Fund
Antarbank ("SIPA") 2,400,000 250,000 Management Certificate ("SIPA")
Giro 193,933 317,627 Current accounts
2,593,933 567,627
Mata uang asing Foreign currencies
Giro 1,158,392 1,651,606 Current accounts
3,752,325 2,219,233
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah Rupiah
Giro 106,498 71,630 Current accounts
Mata uang asing Foreign currencies
Giro 22,051 33,610 Current accounts
128,549 105,240
Jumlah 3,880,874 2,324,473 Total
Cadangan kerugian penurunan nilai (14,809) (20,745) Allowance for impairment losses
3,866,065 2,303,728
c. Berdasarkan kolektibilitas c. By collectibility
Kolektibilitas giro dan penempatan pada bank The collectibility of current accounts and
lain diungkapkan pada Catatan 54b. placements with other banks is disclosed in
Note 54b.
d. Berdasarkan jatuh tempo d. By maturity
Giro dan penempatan pada bank lain memiliki Current accounts and placements with other
sisa umur jatuh tempo kurang dari 1 (satu) banks have remaining period to maturity of less
bulan. than 1 (one) month.
e. Perubahan cadangan kerugian penurunan e. The movements of allowance for losses on
nilai giro dan penempatan pada bank lain current accounts and placements with other
banks
2024 2023
Saldo awal 20,745 15,575 Beginning balance
(Pembalikan)/pembentukan selama (Reversal)/provision
tahun berjalan (Catatan 39) (6,999) 4,628 during the year (Note 39)
Selisih kurs 1,063 542 Exchange rate difference
Saldo akhir 14,809 20,745 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
penyisihan kerugian giro pada bank lain adalah impairment losses is adequate to cover losses from
cukup untuk menutup kerugian akibat tidak uncollectible current accounts with other banks.
tertagihnya giro pada bank lain.
Pada tanggal 31 Desember 2024 dan 2023, tidak As at 31 December 2024 and 2023, no current
terdapat giro dan penempatan pada bank lain accounts and placements with other bank are
yang dijadikan jaminan. pledged as collaterals.
Seluruh pendapatan yang diterima dari giro pada All income received from current accounts with
bank nonsyariah dicatat sebagai dana kebajikan non-sharia banks are recorded as qardhul hasan
(Catatan 23). funds (Note 23).
Halaman - 51 - Page
Page 590
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. INVESTASI PADA SURAT BERHARGA 7. INVESTMENTS IN MARKETABLE SECURITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
31 Desember/December 2024 31 Desember/December 2023
Nilai Nilai Nilai Nilai
nominal/ tercatat/ nominal/ tercatat/
Nominal Carrying Nominal Carrying
value value value value
Nilai wajar melalui Fair value through profit
laba rugi or loss
Rupiah Rupiah
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 2,320,383 2,300,433 1,835,552 1,847,602 (“SBSN“)
Surat Perbendaharaan Negara Sharia State Treasury Certificate
Syariah (“SPNS“) 2,006,619 1,962,324 895,000 878,000 (“SPNS“)
Sukuk Bank Indonesia 2,000,000 2,028,369 1,724,704 1,724,704 Sukuk Bank Indonesia
Reksa dana - - 400,000 405,089 Mutual funds
Efek Beragun Aset Syariah - Sharia Asset Backed Securities -
Surat Partisipasi (”EBAS - SP”) Letter of Participation (“EBAS - SP”)
(Catatan 7g dan 12g7) 27,301 29,476 27,301 31,787 (Note 7g and 12g7)
6,354,303 6,320,602 4,882,557 4,887,182
Mata uang asing Foreign currencies
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 46,466 46,181 6,728 6,702 (“SBSN“)
Total nilai wajar melalui Total fair value through
laba rugi 6,400,769 6,366,783 4,889,285 4,893,884 profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 10,455,701 10,251,000 7,119,539 7,087,426 (“SBSN“)
Sukuk Bank Indonesia 11,184,698 11,184,698 20,693,578 20,744,693 Sukuk Bank Indonesia
Reksa dana 2,500,000 2,543,914 1,200,000 1,219,721 Mutual funds
Sukuk korporasi - - 120,000 120,890 Corporate sukuk
24,140,399 23,979,612 29,133,117 29,172,730
Mata uang asing Foreign currencies
Sukuk Bank Indonesia 8,127,975 8,127,975 1,539,700 1,544,442 Sukuk Bank Indonesia
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 273,615 261,066 - - (“SBSN”)
8,401,590 8,389,041 1,539,700 1,544,442
Total nilai wajar melalui Total fair value through
penghasilan komprehensif lain 32,541,989 32,368,653 30,672,817 30,717,172 other comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 22,078,936 22,127,374 33,952,697 34,092,672 (“SBSN“)
Sukuk korporasi 638,800 638,800 947,800 947,800 Corporate sukuk
Wesel ekspor 309,746 309,746 200,858 200,858 Export bills
23,027,482 23,075,920 35,101,355 35,241,330
Mata uang asing Foreign currencies
Surat Berharga Syariah Government Islamic Securities
Negara (“SBSN“) 431,346 433,580 443,434 449,140 (“SBSN“)
Wesel ekspor 6,870 6,870 - - Export bills
438,216 440,450 443,434 449,140
Total biaya perolehan
diamortisasi 23,465,698 23,516,370 35,544,789 35,690,470 Total amortised cost
Total investasi pada Total investments in
surat berharga 62,251,806 71,301,526 marketable securities
Cadangan kerugian penurunan nilai (35,288) (132,506) Allowance for impairment losses
Bersih 62,216,518 71,169,020 Net
Halaman - 52 - Page
Page 591
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. INVESTASI PADA SURAT BERHARGA (lanjutan) 7. INVESTMENTS IN MARKETABLE SECURITIES
(continued)
b. Berdasarkan penerbit b. By issuer
Tingkat
bagi hasil per
tahun (%)/ Peringkat/ Nilai tercatat/
Annual Rating Carrying value
revenue
sharing 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Penerbit/Issuer rate (%) December 2024 December 2023 December 2024 December 2023
Diukur pada nilai wajar melalui laba rugi/
Measured at fair value through profit or loss
Rupiah
Bank Indonesia 7.05 - - 2,028,369 1,724,704
Pemerintah/Government
Seri SBSN PBS003 6.00 - - 698,031 86,795
Seri SBSN PBS004 6.10 - - 10,863 8,846
Seri SBSN PBS005 6.75 - - 17,620 108,737
Seri SBSN PBS007 9.00 - - 3,247 4,509
Seri SBSN PBS012 8.88 - - 126,050 38,939
Seri SBSN PBS015 8.00 - - 1,969 66,406
Seri SBSN PBS017 6.13 - - 278,412 109,087
Seri SBSN PBS021 8.50 - - 52 1,660
Seri SBSN PBS022 8.63 - - 380 9,406
Seri SBSN PBS023 8.13 - - - 6,505
Seri SBSN PBS025 8.38 - - 46,761 41,404
Seri SBSN PBS026 6.63 - - - 56,604
Seri SBSN PBS028 7.75 - - 9,558 112,525
Seri SBSN PBS029 6.38 - - 232 90,476
Seri SBSN PBS030 5.88 - - 128,505 1,149
Seri SBSN PBS031 4.00 - - - 435,305
Seri SBSN PBS032 4.88 - - 328,337 22,464
Seri SBSN PBS033 6.75 - - 29,124 22,770
Seri SBSN PBS034 6.50 - - 964 43,684
Seri SBSN PBS036 5.38 - - 449,735 156,924
Seri SBSN PBS037 6.88 - - 2,780 52,694
Seri SBSN PBS038 6.88 - - 3,235 27,814
Seri SBSN SR014 5.47 - - - 223,102
Seri SBSN SR015 5.10 - - - 71,150
Seri SBSN SR016 4.95 - - 19,716 22,503
Seri SBSN SR017 5.90 - - 23,254 2,342
Seri SBSN SR018T3 6.25 - - 33,789 21,230
Seri SBSN SR018T5 6.40 - - 18,597 2,572
Seri SBSN SR019T3 5.59 - - 18,402 -
Seri SBSN SR019T5 6.10 - - 13,679 -
Seri SBSN SR020T3 6.30 - - 19,111 -
Seri SBSN SR020T5 6.40 - - 12,661 -
Seri SBSN SR021T3 6.35 - - 4,996 -
Seri SBSN SR021T5 6.45 - - 373 -
SPN-S 01042025TRD - - - 165,654 -
SPN-S 01092025TRD - - - 138,603 -
SPN-S 02022025TRD - - - 323,005 -
SPN-S 03032025TRD - - - 469,597 -
SPN S 04082025TRD - - - 75,910 -
SPN-S 07052024TRD - - - 309,093 410,755
SPN-S 09042024TRD - - - 160,206 417,645
SPN-S 14022024TRD - - - - 49,600
SPN-S 29052025TRD - - - 320,256 -
Korporasi/Corporation
EBAS - SP - - - 29,476 31,787
Reksa Dana PT Bahana TCW Investment Management - - - - 254,418
Reksa Dana PT Trimegah Syariah - - - - 150,671
6,320,602 4,887,182
Dolar Amerika Serikat/United States Dollar
Pemerintah/Government
Seri INDOIS25TRD 2.30 - - 1,621 -
Seri INDOIS27TRD 4.40 - - 13,096 6,702
Seri SNI25TRD 4.30 - - 31,464 -
46,181 6,702
6,366,783 4,893,884
Diukur pada nilai wajar melalui penghasilan
komprehensif lain/
Measured at fair value through other
comprehensive income
Rupiah
Bank Indonesia 6.93 - - 11,184,698 20,744,693
Korporasi/Corporation
Reksa Dana PT Eastspring Investment Indonesia - - - 717,281 256,717
Reksa Dana PT Bahana TCW Investment Management - - - 512,750 508,975
Reksa Dana PT Trimegah Sekuritas Indonesia - - - 355,415 252,845
Reksa Dana PT BNP Paribas Asset Management - - - 203,855 201,184
Reksa Dana PT Manulife Syariah Proteksi Utama - - - 200,938 -
Reksa Dana PT Batavia Proteksi Syariah - - - 351,601 -
RDST Syailendra Capital Protected Syariah 4 - - - 202,074 -
Sukuk CIMB Niaga Tahun 2023 Seri A 6.25 - AA+(idn)sy - 19,981
SMDR 2023 SERI B 9.45 - idA+(sy) - 100,908
Pemerintah/Government
Seri SBSN PBSG001 6.63 - - 573,996 376,008
Seri SBSN PBS003 6.00 - - 1,041,777 827,094
Seri SBSN PBS004 6.10 - - 1,501,152 -
Seri SBSN PBS012 8.88 - - 366,579 370,150
Seri SBSN PBS029 6.38 - - 999,665 515,711
Seri SBSN PBS030 5.88 - - 1,619,080 594,982
Seri SBSN PBS031 4.00 - - - 965,562
Seri SBSN PBS032 4.88 - - 1,636,720 973,873
Seri SBSN PBS036 5.38 - - 598,793 594,430
Seri SBSN PBS037 6.88 - - 1,913,238 1,869,617
23,979,612 29,172,730
Halaman - 53 - Page
Page 592
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. INVESTASI PADA SURAT BERHARGA (lanjutan) 7. INVESTMENTS IN MARKETABLE SECURITIES
(continued)
b. Berdasarkan penerbit (lanjutan) b. By issuer (continued)
Tingkat
bagi hasil per
tahun (%)/ Peringkat/ Nilai tercatat/
Annual Rating Carrying value
revenue
sharing 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Penerbit/Issuer rate (%) December 2024 December 2023 December 2024 December 2023
Diukur pada nilai wajar melalui penghasilan
komprehensif lain (lanjutan)/
Measured at fair value through other
comprehensive income (continued)
Dolar Amerika Serikat/United States Dollar
Seri SNI0630AFS 2.80 - - 71,410 -
Seri SNI0229AFS 4.45 - - 94,236 -
Seri SNI0729AFS 5.10 - - 64,314 -
Seri SNI0632AFS 4.70 - - 31,106 -
Bank lndonesia 4.78 - - 8,127,975 1,544,442
8,389,041 1,544,442
32,368,653 30,717,172
Diukur pada biaya perolehan diamortisasi/
Measured at amortised cost
Rupiah
Korporasi/Corporation
BPD Kalsel 2022 8.00 A(idn)sy A(idn)sy 35,000 35,000
CIMB Niaga Tahun 2023 Seri B 7.15 AA+(idn)sy AA+(idn)sy 45,000 45,000
Inka Tahun Tahun 2020 10.59 - idBBB+(sy) - 75,000
ISAT Tahap I 2022 7.00 idAAA(sy) idAAA(sy) 213,800 213,800
MPI Tahap I 22 Seri A 9.00 idA(sy) idA(sy) 150,000 150,000
PTPN III Tahun 2018 11.25 - idBBB+(sy) - 85,000
PT Global Mediacom Tbk Tahun 2022 10.00 - idA+(sy) - 50,000
PT Wijaya Karya Tahap I Tahun 2020 Seri A 8.60 - idCCC(sy) - 99,000
PT XL Axiata I Tahun 2022 Seri A 6.75 AAA(idn)sy AAA(idn)sy 195,000 195,000
Pemerintah/Government
Seri SBSN IFR0006 10.25 - - 49,533 50,407
Seri SBSN IFR0010 10.00 - - 98,377 99,774
Seri SBSN PBS003 6.00 - - 1,921,650 1,923,235
Seri SBSN PBS004 6.10 - - 712,393 710,589
Seri SBSN PBS005 6.75 - - 156,743 156,558
Seri SBSN PBS012 8.88 - - 166,538 168,951
Seri SBSN PBS017 6.13 - - 7,590,093 7,619,962
Seri SBSN PBS021 8.50 - - 105,663 108,697
Seri SBSN PBS026 6.63 - - - 7,859,178
Seri SBSN PBS030 5.88 - - 3,353,999 3,356,547
Seri SBSN PBS031 4.00 - - - 3,067,898
Seri SBSN PBS032 4.88 - - 6,625,521 6,623,442
Seri SBSN PBS036 5.38 - - 298,577 296,272
Seri SBSN PBSG001 6.63 - - 998,421 998,529
Seri SBSN SR014 5.47 - - - 501,295
Seri SBSN SR015 5.10 - - - 502,193
Seri SBSN SR016 4.95 - - 49,866 49,145
Wesel ekspor/Export bills 6.04 - - 309,746 200,858
23,075,920 35,241,330
Dolar Amerika Serikat/United States Dollar
Pemerintah/Government
Seri INDOIS24 4.35 - - - 157,283
Seri INDOIS25 4.33 - - 61,861 60,845
Seri INDOIS25 NEW 2.30 - - 80,494 77,042
Seri INDOIS27 4.40 - - 241,688 153,970
Seri INDOIS29 5.10 - - 49,537 -
Wesel Ekspor/Export bills 4.70 - - 6,870 -
440,450 449,140
23,516,370 35,690,470
62,251,806 71,301,526
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (35,288) (132,506)
62,216,518 71,169,020
Jumlah nominal atas INDOIS25, INDOIS25 The nominal amount of INDOIS25, INDOIS25
NEW, INDOIS25TRD, INDOIS27, NEW, INDOIS25TRD, INDOIS27,
INDOIS27TRD, INDOIS29, SNI25TRD dan INDOIS27TRD, INDOIS29, SNI25TRD and
SUVBI dalam mata uang Dolar Amerika SUVBI which is denominated in United States
Serikat pada tanggal 31 Desember 2024 Dollar as at 31 December 2024 amounted to
adalah sebesar USD551.028.356 (nilai USD551,028,356 (full amount).
penuh).
Jumlah nominal atas INDOIS24, INDOIS25, The nominal amount of INDOIS24, INDOIS25,
INDOIS25 NEW, INDOIS27, INDOIS27TRD, INDOIS25 NEW, INDOIS27, INDOIS27TRD,
dan SUVBI dalam mata uang Dolar Amerika and SUVBI which is denominated in United
Serikat pada tanggal 31 Desember 2023 States Dollar as at 31 December 2023
adalah sebesar USD129.913.931 (nilai amounted to USD129,913,931 (full amount).
penuh).
Halaman - 54 - Page
Page 593
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. INVESTASI PADA SURAT BERHARGA (lanjutan) 7. INVESTMENTS IN MARKETABLE SECURITIES
(continued)
b. Berdasarkan penerbit (lanjutan) b. By issuer (continued)
Bank mengakui (kerugian)/keuntungan yang The Bank recognised unrealised (loss)/gain on
belum direalisasi dari perubahan nilai wajar changes in the value of marketable securities
surat berharga yang diklasifikasikan “Diukur classified as “Measured at fair value through
pada nilai wajar melalui pendapatan other comprehensive income” for the year
komprehensif lain” untuk tahun yang berakhir ended 31 December 2024 and 2023
31 Desember 2024 dan 2023 masing-masing amounting to Rp(92,116) and Rp61,631,
sebesar Rp(92.116) dan Rp61.631 yang respectively, which are recorded in the
disajikan di laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain. comprehensive income.
c. Berdasarkan jangka waktu c. By period
2024 2023
≤ 1 tahun 19,175,310 24,005,262 ≤ 1 year
> 1 - ≤ 3 tahun 4,724,828 1,734,919 > 1 - ≤ 3 years
> 3 - ≤ 5 tahun 4,418,800 8,694,459 > 3 - ≤ 5 years
> 5 tahun 33,932,868 36,866,886 > 5 years
62,251,806 71,301,526
Cadangan kerugian penurunan nilai (35,288) (132,506) Allowance for impairment losses
62,216,518 71,169,020
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
≤ 1 bulan 4,906,360 17,162,511 ≤ 1 month
> 1 - ≤ 3 bulan 10,427,000 3,050,078 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 18,568,165 19,328,749 > 3 - ≤ 12 months
> 1 tahun 28,350,281 31,760,188 > 1 year
62,251,806 71,301,526
Cadangan kerugian penurunan nilai (35,288) (132,506) Allowance for impairment losses
62,216,518 71,169,020
e. Berdasarkan hubungan e. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah 15,999,324 24,193,570 Rupiah
Mata uang asing 8,134,845 1,544,443 Foreign currencies
24,134,169 25,738,013
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 37,376,811 45,107,671 Rupiah
Mata uang asing 740,826 455,842 Foreign currencies
38,117,637 45,563,513
62,251,806 71,301,526
Cadangan kerugian penurunan nilai (35,288) (132,506) Allowance for impairment losses
62,216,518 71,169,020
f. Berdasarkan kolektibilitas f. By collectibility
Kolektibilitas investasi pada surat berharga The collectibility of investments in marketable
diungkapkan pada Catatan 54c. securities is disclosed in Note 54c.
Halaman - 55 - Page
Page 594
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. INVESTASI PADA SURAT BERHARGA (lanjutan) 7. INVESTMENTS IN MARKETABLE SECURITIES
(continued)
g. Informasi penting lainnya g. Other significant information
Bank melakukan penilaian atas penurunan The Bank assessed the impairment on
nilai investasi surat berharga secara individual investments in marketable securities
dengan adanya bukti objektif penurunan nilai. individually based on whether an objective
evidence of impairment exists.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses stated above is adequate.
telah memadai.
Pada tanggal 31 Desember 2024, Sukuk As of 31 December 2024, Government Bonds
Pemerintah dengan jumlah nominal sebesar with total nominal amount of Rp19,800,000
Rp19.800.000 (2023: Rp12.500.000) (2023: Rp12,500,000) are being pledged as
dijaminkan untuk fasilitas liabilitas kepada collateral for the facilities of liabilities to Bank
Bank Indonesia (Catatan 21). Indonesia (Note 21).
Perubahan cadangan kerugian penurunan nilai The movements of allowance for losses on
investasi pada surat berharga adalah sebagai investments in marketable securities are as
berikut: follows:
2024 2023
Saldo awal 132,506 10,634 Beginning balance
(Pembalikan)/pembentukan (Reversal)/provision
tahun berjalan (Catatan 39) (97,218) 121,872 during the year (Note 39)
Saldo akhir 35,288 132,506 Ending balance
Berikut adalah perubahan nilai tercatat dan The following are changes in the carrying
cadangan kerugian penurunan nilai efek-efek value and allowance for impairment losses of
dengan klasifikasi nilai wajar melalui securities classified as fair value through other
penghasilan komprehensif lain. comprehensive income.
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan penurunan
nilai/Allowance nilai/Allowance
Nilai tercatat/ for impairment Nilai tercatat/ for impairment
Carrying value losses Carrying value losses
Saldo awal tahun 30,717,172 13,406 3,051,045 - Beginning balance
Efek-efek yang baru dibeli 92,827,061 15,743 60,357,389 13,406 Newly purchased marketable securities
Efek-efek yang jatuh tempo
atau dijual (91,024,256) (3,776) (32,770,121) - Matured or sold marketable securities
Amortisasi premium dan diskonto (59,208) - 17,228 - Amortisation of premium and discount
Perubahan nilai wajar (92,116) 66 61,631 - Changes in fair values
32,368,653 25,439 30,717,172 13,406
Bank membeli investasi EBAS-SP kelas B The Bank purchased the EBAS-SP class B
pada bulan Juni 2023. EBAS-SP kelas B investment in June 2023. EBAS-SP class B is
merupakan investasi kelas junior yang bersifat a junior class investment which is subordinate
subordinasi dari EBAS-SP kelas A. to EBAS-SP class A. Payment of class B profit
Pembayaran imbal hasil kelas B akan sharing will be paid on quarterly basis when
dibayarkan setiap kuartal ketika imbal hasil the class A profit sharing portion has been
kelas A telah terbayar. Pembayaran pokok paid. Payment of class B principal will be paid
kelas B akan dibayarkan ketika pokok kelas A only after all principal of class A are paid in full
telah terbayar penuh (ekspektasi di 2032). (expected in 2032).
Halaman - 56 - Page
Page 595
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. TAGIHAN DAN LIABILITAS AKSEPTASI 8. ACCEPTANCE RECEIVABLES AND LIABILITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Pihak ketiga Third parties
L/C Impor dan Surat Kredit Import L/C and Local
Berdokumen Dalam Negeri Letter of Credit
(“SKBDN”) 4,630 223,571 (“SKBDN”)
L/C Ekspor dan Surat Kredit Export L/C and Local
Berdokumen Dalam Negeri Letter of Credit
(“SKBDN”) 8,064 20,503 (“SKBDN”)
12,694 244,074
Rupiah Rupiah
Pihak berelasi (Catatan 44) Related parties (Note 44)
L/C Impor dan Surat Kredit Import L/C and Local
Berdokumen Dalam Negeri Letter of Credit
(“SKBDN”) 130,019 124,856 (“SKBDN”)
L/C Ekspor dan Surat Kredit Export L/C and Local
Berdokumen Dalam Negeri Letter of Credit
(“SKBDN”) 42,432 62,298 (“SKBDN”)
172,451 187,154
185,145 431,228
Cadangan kerugian penurunan nilai (1,851) (4,312) Allowance for impairment losses
183,294 426,916
b. Berdasarkan kolektibilitas b. By collectibility
Kolektibilitas tagihan akseptasi diungkapkan The collectibility of acceptance reveivables is
pada Catatan 54d. disclosed in Note 54d.
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2024 2023
≤ 1 bulan 30,721 289,490 ≤ 1 month
> 1 - ≤ 3 bulan 66,362 68,657 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 88,062 73,081 > 3 - ≤ 12 months
185,145 431,228
Cadangan kerugian penurunan nilai (1,851) (4,312) Allowance for impairment losses
183,294 426,916
d. Perubahan cadangan kerugian penurunan d. The movements of allowance for losses on
nilai tagihan dan liabilitas akseptasi acceptance receivables and liabilities
2024 2023
Saldo awal 4,312 4,814 Beginning balance
Pembalikan selama Reversal during
tahun berjalan (Catatan 39) (2,457) (374) the year (Note 39)
Selisih kurs (4) (128) Exchange rate difference
Saldo akhir 1,851 4,312 Ending balance
Manajemen berpendapat bahwa penyisihan Management believes that the allowance for
kerugian yang dibentuk adalah cukup untuk impairment losses is adequate to cover losses
menutup kerugian akibat tidak tertagihnya from uncollectible acceptance receivables.
tagihan akseptasi.
Halaman - 57 - Page
Page 596
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. PIUTANG 9. RECEIVABLES
a. Berdasarkan mata uang, jenis, dan a. By currency, type and collectibility
kolektibilitas
2024 2023
Rupiah Rupiah
Piutang murabahah Murabahah receivables
Lancar 138,808,664 131,312,555 Current
Dalam perhatian khusus 2,156,308 2,168,075 Special mention
Kurang lancar 885,705 845,358 Substandard
Diragukan 545,922 679,468 Doubtful
Macet 1,875,935 1,415,388 Loss
144,272,534 136,420,844
Mata uang asing Foreign currencies
Piutang murabahah Murabahah receivables
Lancar - 82,252 Current
Dalam perhatian khusus - - Special mention
Kurang lancar - - Substandard
Diragukan - - Doubtful
Macet - - Loss
- 82,252
144,272,534 136,503,096
Cadangan kerugian penurunan nilai (4,246,909) (4,348,133) Allowance for impairment losses
Bersih 140,025,625 132,154,963 Net
Rupiah Rupiah
Piutang istishna Istishna receivables
Lancar 11 29 Current
Dalam perhatian khusus - - Special mention
Kurang lancar - - Substandard
Diragukan - - Doubtful
Macet - 1 Loss
11 30
Cadangan kerugian penurunan nilai - (2) Allowance for impairment losses
Bersih 11 28 Net
Rupiah Rupiah
Piutang ijarah Ijarah receivables
Ijarah atas aset Ijarah of assets
Lancar - - Current
Dalam perhatian khusus 229 423 Special mention
Kurang lancar 259 555 Substandard
Diragukan 359 927 Doubtful
Macet 15,095 9,175 Loss
15,942 11,080
Ijarah multijasa Multi-services ijarah
Lancar 168,722 202,589 Current
Dalam perhatian khusus 1,991 2,397 Special mention
Kurang lancar 209 590 Substandard
Diragukan 573 974 Doubtful
Macet 924 770 Loss
172,419 207,320
188,361 218,400
Cadangan kerugian penurunan nilai (18,460) (13,233) Allowance for impairment losses
Bersih 169,901 205,167 Net
140,195,537 132,360,158
Halaman - 58 - Page
Page 597
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. PIUTANG (lanjutan) 9. RECEIVABLES (continued)
b. Berdasarkan mata uang, sektor ekonomi, b. By currency, economic sector and
dan kolektibilitas collectibility
31 Desember/December 2024
Perhatian
Lancar/ khusus/Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Industri 2,027,607 39,430 21,455 13,489 568,938 2,670,919 Manufacturing
Jasa usaha 6,048,680 82,420 62,892 23,524 61,124 6,278,640 Business services
Konstruksi 253,772 31,504 3,749 1,676 11,955 302,656 Construction
Konsumer 103,296,742 1,622,280 564,069 374,330 910,087 106,767,508 Consumer
Listrik, gas dan air 33,256 778 140 60 12,715 46,949 Electricity, gas and water
Pengangkutan 810,491 21,702 6,963 1,476 16,354 856,986 Transportation
Perdagangan 14,693,042 289,257 186,436 94,645 163,665 15,427,045 Trading
Pertambangan 280,825 63 356 - 1,379 282,623 Mining
Pertanian 10,965,834 69,923 39,598 37,058 144,647 11,257,060 Agriculture
Sosial/59asyarakat 120,810 1,171 515 596 150 123,242 Social/public
Lainnya 446,338 - - - 940 447,278 Others
Jumlah piutang 138,977,397 2,158,528 886,173 546,854 1,891,954 144,460,906 Total receivables
Cadangan kerugian penurunan nilai (1,721,993) (290,167) (299,464 ) (220,601) (1,733,144) (4,265,369) Allowance for impairment losses
Bersih 137,255,404 1,868,361 586,709 326,253 158,810 140,195,537 Net
31 Desember/December 2023
Perhatian
Lancar/ khusus/Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Industri 1,979,239 39,391 26,552 14,954 566,449 2,626,585 Manufacturing
Jasa usaha 5,411,312 86,857 46,951 33,821 42,574 5,621,515 Business services
Konstruksi 255,647 43,352 5,848 7,037 7,414 319,298 Construction
Konsumer 100,850,518 1,538,848 553,139 436,045 576,003 103,954,553 Consumer
Listrik, gas dan air 50,864 792 1,129 269 3,214 56,268 Electricity, gas and water
Pengangkutan 747,248 20,523 4,763 5,553 5,274 783,361 Transportation
Perdagangan 12,264,130 277,925 170,810 137,814 120,332 12,971,011 Trading
Pertambangan 184,123 3,379 326 340 777 188,945 Mining
Pertanian 9,022,610 159,384 36,732 45,412 102,164 9,366,302 Agriculture
Sosial/59asyarakat 93,644 402 253 124 193 94,616 Social/public
Lainnya 655,838 42 - - 940 656,820 Others
131,515,173 2,170,895 846,503 681,369 1,425,334 136,639,274
Mata uang asing Foreign currency
Pengangkutan 82,252 - - - - 82,252 Transportation
82,252 - - - - 82,252
Jumlah piutang 131,597,425 2,170,895 846,503 681,369 1,425,334 136,721,526 Total receivables
Cadangan kerugian penurunan nilai (2,008,862) (326,784) (342,221 ) (349,871) (1,333,630) (4,361,368) Allowance for impairment losses
Bersih 129,588,563 1,844,111 504,282 331,498 91,704 132,360,158 Net
c. Berdasarkan jangka waktu c. By period
2024 2023
Rupiah Rupiah
≤ 1 tahun 508,513 219,096 ≤ 1 year
> 1 - ≤ 2 tahun 2,030,673 1,137,206 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun 25,958,450 20,590,042 > 2 - ≤ 5 years
> 5 tahun 115,963,270 114,692,930 > 5 years
144,460,906 136,639,274
Mata uang asing Foreign currencies
≤ 1 tahun - - ≤ 1 year
> 1 - ≤ 2 tahun - - > 1 - ≤ 2 years
> 2 - ≤ 5 tahun - 82,252 > 2 - ≤ 5 years
> 5 tahun - - > 5 years
- 82,252
Jumlah 144,460,906 136,721,526 Total
Cadangan kerugian penurunan nilai (4,265,369) (4,361,368) Allowance for impairment losses
Bersih 140,195,537 132,360,158 Net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 201,507 187,326 ≤ 1 month
> 1 - ≤ 3 bulan 240,192 215,094 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 3,867,415 2,726,139 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 53,068,256 43,042,542 > 1 - ≤ 5 years
> 5 tahun 87,083,536 90,468,173 > 5 years
144,460,906 136,639,274
Halaman - 59 - Page
Page 598
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. PIUTANG (lanjutan) 9. RECEIVABLES (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity (continued)
(lanjutan)
2024 2023
Mata uang asing Foreign currencies
≤ 1 bulan - - ≤ 1 month
> 1 - ≤ 3 bulan - - > 1 - ≤ 3 months
> 3 - ≤ 12 bulan - - > 3 - ≤ 12 months
> 1 - ≤ 5 tahun - 82,252 > 1 - ≤ 5 years
> 5 tahun - - > 5 years
- 82,252
Jumlah 144,460,906 136,721,526 Total
Cadangan kerugian penurunan nilai (4,265,369) (4,361,368) Allowance for impairment losses
Bersih 140,195,537 132,360,158 Net
e. Berdasarkan hubungan e. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah 144,394,023 136,526,403 Rupiah
Mata uang asing - 82,252 Foreign currencies
144,394,023 136,608,655
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 66,883 112,871 Rupiah
Jumlah 144,460,906 136,721,526 Total
Cadangan kerugian penurunan nilai (4,265,369) (4,361,368) Allowance for impairment losses
Bersih 140,195,537 132,360,158 Net
f. Berdasarkan kolektibilitas f. By collectibility
31 Desember/December 2024 31 Desember/December 2023
Cadangan Cadangan
kerugian kerugian
penurunan penurunan
nilai/Allowance nilai/Allowance
Pokok/ for impairment Pokok/ for impairment
Principal losses Principal losses
Lancar 138,977,397 1,721,993 131,597,425 2,008,862 Current
Dalam perhatian khusus 2,158,528 290,167 2,170,895 326,784 Special mention
Kurang lancar 886,173 299,464 846,503 342,221 Substandard
Diragukan 546,854 220,601 681,369 349,871 Doubtful
Macet 1,891,954 1,733,144 1,425,334 1,333,630 Loss
144,460,906 4,265,369 136,721,526 4,361,368
g. Informasi penting lainnya g. Other significant information
1) Pinjaman karyawan yang diikat dengan 1) Employee loans that used murabahah
akad murabahah adalah pinjaman yang contract are loans to employees used for
diberikan kepada karyawan untuk acquisition of houses, vehicles and other
pembelian rumah, kendaraan dan necessities with 1 (one) until 30 (thirty)
keperluan lainnya dengan jangka waktu years period and paid through monthly
antara 1 (satu) sampai dengan 30 (tiga salary deductions.
puluh) tahun dan dibayar kembali melalui
pemotongan gaji setiap bulan.
Halaman - 60 - Page
Page 599
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. PIUTANG (lanjutan) 9. RECEIVABLES (continued)
g. Informasi penting lainnya (lanjutan) g. Other significant information (continued)
2) Efektif yield margin piutang murabahah 2) Effective margin yield murabahah
untuk Rupiah berkisar antara 9,37% receivables for Rupiah ranges from 9.37%
sampai dengan 9,96% per tahun untuk to 9.96% per annum for the year ended
tahun yang berakhir 31 Desember 2024 31 December 2024 and 9.74% to 10.37%
dan 9,74% sampai dengan 10,37% per per annum for the year ended
tahun untuk tahun yang berakhir 31 31 December 2023 and for foreign
Desember 2023 dan untuk mata uang currencies ranges from 1.05% to 2.76%
asing berkisar antara 1,05% sampai per annum for the year ended
dengan 2,76% per tahun untuk tahun yang 31 December 2024 and 1.04% to 1.11%
berakhir 31 Desember 2024 dan 1,04% per annum for the year ended
sampai dengan 1,11% per tahun untuk 31 December 2023.
tahun yang berakhir 31 Desember 2023.
3) Perubahan cadangan kerugian penurunan 3) The movements of allowance for
nilai piutang adalah sebagai berikut: impairment losses on receivables are as
follows:
2024 2023
Saldo awal 4,361,368 4,184,787 Beginning balance
Pembentukan selama
tahun berjalan (Catatan 39) 967,838 1,536,234 Provision during the year (Note 39)
Penerimaan kembali hapus buku 646,160 451,408 Recoveries of write-off
Penghapusbukuan selama
tahun berjalan (1,710,204) (1,809,187) Write-off during the year
Selisih kurs 207 (1,874) Exchange rate difference
Saldo akhir 4,265,369 4,361,368 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance
cadangan kerugian penurunan nilai for impairment losses on murabahah
piutang murabahah yang dibentuk telah receivables is adequate to cover potential
memadai untuk menutup kemungkinan losses from uncollectible receivables.
kerugian akibat tidak tertagihnya piutang.
Piutang dijamin agunan yang diikat Receivables are collateralised by
dengan hak tanggungan atau surat kuasa registered mortgages or powers of
memasang hak tanggungan atau surat attorneys to mortgage and sell,
kuasa untuk menjual, deposito mudharabah time deposits (Note 26) or by
mudharabah (Catatan 26) atau jaminan other guarantees generally accepted by
lain yang umumnya dapat diterima oleh the Bank.
Bank.
4) Jumlah piutang yang direstrukturisasi 4) Total restructured receivables for the year
untuk tahun yang berakhir ended 31 December 2024 and 2023 are
31 Desember 2024 dan 2023 disclosed in Note 54h.
diungkapkan dalam Catatan 54h.
5) Rasio Non-Performing Financing (“NPF”) 5) The gross and net ratio of total Non-
bruto dan neto atas jumlah piutang Performing Financing (“NPF”) of
diungkapkan dalam Catatan 54i. receivables are disclosed in Note 54i.
Halaman - 61 - Page
Page 600
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. PINJAMAN QARDH 10. FUNDS OF QARDH
a. Berdasarkan mata uang dan jenis a. By currency and type
2024 2023
Rupiah Rupiah
Rahn 8,081,126 5,576,102 Rahn
Qardh 2,624,707 3,087,794 Qardh
Kartu Hasanah 801,593 684,463 Hasanah Card
11,507,426 9,348,359
Mata uang asing Foreign currencies
Qardh 2,266,358 1,958,722 Qardh
Jumlah 13,773,784 11,307,081 Total
Cadangan kerugian penurunan nilai (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
b. Berdasarkan mata uang dan sektor ekonomi b. By currency and economic sector
2024 2023
Rupiah Rupiah
Industri 442,609 276,669 Manufacturing
Jasa usaha 485,681 321,043 Business services
Konstruksi 1,053,849 1,792,006 Construction
Konsumer 8,991,765 6,424,136 Consumer
Pengangkutan 9,474 10,853 Transportation
Perdagangan 104,477 302,501 Trading
Pertanian 195,132 176,674 Agriculture
Listrik, gas dan air 195,244 - Electricity, gas and water
Lainnya 29,195 44,477 Others
11,507,426 9,348,359
Mata uang asing Foreign currencies
Industri 2,003,044 1,921,819 Manufacturing
Pengangkutan 59,004 32,580 Transportation
Listrik, gas dan air 200,885 - Electricity, gas and water
Perdagangan 3,425 4,323 Trading
2,266,358 1,958,722
Jumlah 13,773,784 11,307,081 Total
Cadangan kerugian penurunan nilai (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
b. Berdasarkan jangka waktu c. By period
2024 2023
Rupiah Rupiah
≤ 1 tahun 7,880,661 6,856,585 ≤ 1 year
> 1 - ≤ 2 tahun 600,354 489,505 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun 256,793 61,205 > 2 - ≤ 5 years
> 5 tahun 2,769,618 1,941,064 > 5 years
11,507,426 9,348,359
Mata uang asing Foreign currencies
≤ 1 tahun 2,099,432 1,951,208 ≤ 1 year
> 1 - ≤ 2 tahun 166,926 7,514 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun - - > 2 - ≤ 5 years
> 5 tahun - - > 5 years
2,266,358 1,958,722
Jumlah 13,773,784 11,307,081 Total
Cadangan kerugian penurunan nilai (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
Halaman - 62 - Page
Page 601
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. PINJAMAN QARDH (lanjutan) 10. FUNDS OF QARDH (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 1,444,041 1,741,674 ≤ 1 month
> 1 - ≤ 3 bulan 4,315,569 2,934,831 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 2,351,567 2,789,229 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 1,334,153 695,668 > 1 - ≤ 5 years
> 5 tahun 2,062,096 1,186,957 > 5 years
11,507,426 9,348,359
Mata uang asing Foreign currencies
≤ 1 bulan 177,507 565,713 ≤ 1 month
> 1 - ≤ 3 bulan 793,541 498,081 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 1,295,310 894,497 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun - 431 > 1 - ≤ 5 years
> 5 tahun - - > 5 years
2,266,358 1,958,722
Jumlah 13,773,784 11,307,081 Total
Cadangan kerugian penurunan nilai (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
e. Berdasarkan hubungan e. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah 10,596,644 7,509,363 Rupiah
Mata uang asing 2,266,358 1,958,722 Foreign currency
12,863,002 9,468,085
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 910,782 1,838,996 Rupiah
Jumlah 13,773,784 11,307,081 Total
Cadangan kerugian penurunan nilai (787,694) (817,917) Allowance for impairment losses
Bersih 12,986,090 10,489,164 Net
f. Berdasarkan kolektibilitas f. By collectibility
Kolektibilitas pinjaman qardh diungkapkan The collectibility of funds of qardh is disclosed
pada Catatan 54e. in Note 54e.
g. Informasi penting lainnya g. Other significant information
1) Perubahan cadangan kerugian penurunan 1) The movements of allowance for
nilai pinjaman qardh adalah sebagai impairment losses on funds of qardh are
berikut: as follows:
2024 2023
Saldo awal 817,917 834,596 Beginning balance
Pembentukan selama tahun
berjalan (Catatan 39) 27,969 80,586 Provision during the year (Note 39)
Penerimaan kembali hapus buku 5,212 21,920 Recoveries of written-off
Penghapusbukuan selama
tahun berjalan (64,288) (119,043) Write-off during the year
Selisih kurs 884 (142) Exchange rate differences
Saldo akhir 787,694 817,917 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance
cadangan kerugian penurunan nilai for impairment losses on funds of qardh is
pinjaman qardh yang dibentuk telah adequate to cover potential losses from
memadai untuk menutup kemungkinan uncollectible funds of qardh.
kerugian akibat tidak tertagihnya pinjaman
qardh.
Halaman - 63 - Page
Page 602
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. PINJAMAN QARDH (lanjutan) 10. FUNDS OF QARDH (continued)
g. Informasi penting lainnya (lanjutan) g. Other significant information (continued)
2) Pinjaman qardh dijamin agunan yang 2) Funds of qardh are collateralised by
diikat dengan gadai, hak tanggungan atau pawning, registered mortgages or powers
surat kuasa memasang hak tanggungan of attorneys to mortgage and sell, or by
atau surat kuasa untuk menjual, atau other guarantees generally accepted by
jaminan lain yang umumnya dapat the Bank.
diterima oleh Bank.
3) Jumlah pinjaman qardh yang 3) Total restructured funds of qardh for the
direstrukturisasi untuk tahun yang berakhir year ended 31 December 2024 and 2023
31 Desember 2024 dan 2023 are disclosed in Note 54h.
diungkapkan dalam Catatan 54h.
4) Rasio Non-Performing Financing (“NPF”) 4) The gross and net ratio of total Non-
bruto dan neto atas jumlah pinjaman Performing Financing (“NPF”) of funds of
qardh diungkapkan dalam Catatan 54i. qardh are disclosed in Note 54i.
11. PEMBIAYAAN MUDHARABAH 11. MUDHARABAH FINANCING
a. Berdasarkan mata uang dan jenis a. By currency and type
2024 2023
Rupiah Rupiah
Modal kerja 2,869,127 1,870,347 Working capital
Investasi 45,809 10,786 Investment
2,914,936 1,881,133
Mata uang asing Foreign currencies
Modal kerja 22,143 - Working capital
Jumlah 2,937,079 1,881,133 Total
Cadangan kerugian penurunan nilai (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
b. Berdasarkan mata uang dan sektor c. By currency and economic sector
ekonomi
2024 2023
Rupiah Rupiah
Industri 7,171 7,510 Manufacturing
Jasa usaha 54,116 29,023 Business services
Konstruksi 16,354 5,733 Construction
Perdagangan 21,123 23,717 Trading
Pengangkutan 17,835 36,675 Transportation
Pertanian 100,000 1,853 Agriculture
Pertambangan - 5,000 Mining
Lainnya 2,698,337 1,771,622 Others
2,914,936 1,881,133
Mata uang asing Foreign currencies
Pengangkutan 22,143 - Transportation
Jumlah 2,937,079 1,881,133 Total
Cadangan kerugian penurunan nilai (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
Halaman - 64 - Page
Page 603
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. PEMBIAYAAN MUDHARABAH (lanjutan) 11. MUDHARABAH FINANCING (continued)
c. Berdasarkan jangka waktu c. By period
2024 2023
Rupiah Rupiah
≤ 1 tahun 2,038,740 1,000,980 ≤ 1 year
> 1 - ≤ 2 tahun 37,632 78,581 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun 294,407 287,296 > 2 - ≤ 5 years
> 5 tahun 544,157 514,276 > 5 years
2,914,936 1,881,133
Mata uang asing Foreign currencies
≤ 1 tahun 22,143 - ≤ 1 year
Jumlah 2,937,079 1,881,133 Total
Cadangan kerugian penurunan nilai (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 20,506 17,726 ≤ 1 month
> 1 - ≤ 3 bulan 8,190 3,515 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 2,088,080 1,120,244 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 630,325 500,389 > 1 - ≤ 5 years
> 5 tahun 167,835 239,259 > 5 years
2,914,936 1,881,133
Mata uang asing Foreign currencies
≤ 1 bulan - - ≤ 1 month
> 1 - ≤ 3 bulan - - > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 22,143 - > 3 - ≤ 12 months
> 1 - ≤ 5 tahun - - > 1 - ≤ 5 years
> 5 tahun - - > 5 years
22,143 -
Jumlah 2,937,079 1,881,133 Total
Cadangan kerugian penurunan nilai (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
e. Berdasarkan hubungan e. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah 914,936 881,133 Rupiah
Mata Uang Asing 22,143 - Foreign currencies
937,079 881,133
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 2,000,000 1,000,000 Rupiah
Jumlah 2,937,079 1,881,133 Total
Cadangan kerugian penurunan nilai (93,488) (49,481) Allowance for impairment losses
Bersih 2,843,591 1,831,652 Net
f. Berdasarkan kolektibilitas f. By collectibility
Kolektibilitas pembiayaan mudharabah The collectibility of mudharabah financing is
diungkapkan pada Catatan 54f. disclosed in Note 54f.
g. Informasi penting lainnya g. Other significant information
1) Efektif yield bagi hasil pembiayaan 1) Effective profit sharing yield mudharabah
mudharabah untuk Rupiah berkisar antara financing for Rupiah ranges from 3.94% to
3,94% sampai dengan 14,06% per tahun 14.06% per annum for the the year ended
untuk tahun yang berakhir 31 Desember 31 December 2024 and ranges from
2024 dan berkisar antara 4,01% sampai 4.01% to 9.98% per annum for the the
dengan 9,98% per tahun untuk tahun year ended 31 December 2023.
yang berakhir 31 Desember 2023.
Halaman - 65 - Page
Page 604
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. PEMBIAYAAN MUDHARABAH (lanjutan) 11. MUDHARABAH FINANCING (continued)
g. Informasi penting lainnya (lanjutan) g. Other significant information (continued)
2) Perubahan cadangan kerugian penurunan 2) The movements of allowance for
nilai pembiayaan mudharabah adalah impairment losses on mudharabah
sebagai berikut: financing are as follows:
2024 2023
Saldo awal 49,481 39,440 Beginning balance
Pembentukan selama
tahun berjalan (Catatan 39) 44,110 11,962 Provision during the year (Note 39)
Penerimaan kembali hapus buku 31 - Recoveries of written-off
Penghapusbukuan selama
tahun berjalan (134) (1,921) Write-off during the year
Saldo akhir 93,488 49,481 Ending balance
Manajemen berpendapat bahwa Management believes that the allowance
cadangan kerugian penurunan nilai for impairment losses on mudharabah
pembiayaan mudharabah yang dibentuk financing is adequate to cover potential
telah memadai untuk menutup losses from uncollectible mudharabah
kemungkinan kerugian akibat tidak financing.
tertagihnya pembiayaan mudharabah.
3) Pembiayaan mudharabah dijamin agunan 3) Mudharabah financing is collateralised by
yang diikat dengan hak tanggungan atau registered mortgage or powers of
surat kuasa memasang hak tanggungan attorneys to mortgage or sell, mudharabah
atau surat kuasa untuk menjual, deposito time deposits (Note 26) or by other
mudharabah (Catatan 26) atau jaminan guarantees generally accepted by the
lain yang umumnya diterima oleh Bank. Bank.
4) Jumlah pembiayaan mudharabah yang 4) Total restructured mudharabah financing
direstrukturisasi untuk tahun yang berakhir for the year ended 31 December 2024 and
31 Desember 2024 dan 2023 2023 are disclosed in Note 54h.
diungkapkan dalam Catatan 54h.
5) Rasio Non-Performing Financing (“NPF”) 5) The gross and net ratio of total Non-
bruto dan neto atas jumlah pembiayaan Performing Financing (“NPF”) of
mudharabah diungkapkan dalam Catatan mudharabah financing are disclosed in
54i. Note 54i.
12. PEMBIAYAAN MUSYARAKAH 12. MUSYARAKAH FINANCING
a. Berdasarkan mata uang dan jenis a. By currency and type
2024 2023
Rupiah Rupiah
Investasi 46,224,075 35,500,247 Investment
Modal kerja 28,511,351 30,524,281 Working capital
Konsumsi 36,105,093 20,016,965 Consumption
110,840,519 86,041,493
Mata uang asing Foreign currencies
Investasi 3,071,894 1,931,367 Investment
Modal kerja 274,805 243,337 Working capital
3,346,699 2,174,704
Jumlah 114,187,218 88,216,197 Total
Cadangan kerugian penurunan nilai (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
Halaman - 66 - Page
Page 605
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PEMBIAYAAN MUSYARAKAH (lanjutan) 12. MUSYARAKAH FINANCING (continued)
b. Berdasarkan mata uang dan sektor b. By currency and economic sector
ekonomi
2024 2023
Rupiah Rupiah
Industri 7,215,612 6,951,404 Manufacturing
Jasa usaha 16,364,550 12,162,024 Business services
Konstruksi 16,470,495 16,628,029 Construction
Konsumer 36,105,092 20,016,965 Consumer
Listrik, gas dan air 5,701,749 3,910,607 Electricity, gas and water
Pengangkutan 6,553,830 7,278,632 Transportation
Perdagangan 7,343,272 6,867,078 Trading
Pertambangan 454,897 263,652 Mining
Pertanian 11,811,928 8,295,972 Agriculture
Sosial/masyarakat 187,051 270,353 Social/public
Lainnya 2,632,043 3,396,777 Others
110,840,519 86,041,493
Mata uang asing Foreign currencies
Industri 422,286 16,719 Manufacturing
Jasa usaha - 122,321 Business services
Pertanian 897,542 - Agriculture
Listrik, gas dan air 611,612 801,092 Electricity, gas and water
Pengangkutan 138,803 156,043 Transportation
Pertambangan 1,276,456 1,078,529 Mining
3,346,699 2,174,704
Jumlah 114,187,218 88,216,197 Total
Cadangan kerugian penurunan nilai (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
c. Berdasarkan jangka waktu c. By period
2024 2023
Rupiah Rupiah
≤ 1 tahun 7,881,104 9,168,106 ≤ 1 year
> 1 - ≤ 2 tahun 4,848,282 5,114,278 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun 9,738,081 10,001,175 > 2 - ≤ 5 years
> 5 tahun 88,373,052 61,757,934 > 5 years
110,840,519 86,041,493
Mata uang asing Foreign currencies
≤ 1 tahun 222,676 19,246 ≤ 1 year
> 1 - ≤ 2 tahun - 110,773 > 1 - ≤ 2 years
> 2 - ≤ 5 tahun 179,548 369,930 > 2 - ≤ 5 years
> 5 tahun 2,944,475 1,674,755 > 5 years
3,346,699 2,174,704
Jumlah 114,187,218 88,216,197 Total
Cadangan kerugian penurunan nilai (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 1,984,503 2,780,961 ≤ 1 month
> 1 - ≤ 3 bulan 3,200,199 4,182,168 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 7,680,873 10,834,266 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 22,934,376 18,601,545 > 1 - ≤ 5 years
> 5 tahun 75,040,568 49,642,553 > 5 years
110,840,519 86,041,493
Halaman - 67 - Page
Page 606
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PEMBIAYAAN MUSYARAKAH (lanjutan) 12. MUSYARAKAH FINANCING (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity (continued)
(lanjutan)
2024 2023
Mata uang asing Foreign currencies
> 1 - ≤ 3 bulan 222,676 - > 1 - ≤ 3 months
> 3 - ≤ 12 bulan - 187,843 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 1,315,118 1,520,665 > 1 - ≤ 5 years
> 5 tahun 1,808,905 466,196 > 5 years
3,346,699 2,174,704
Jumlah 114,187,218 88,216,197 Total
Cadangan kerugian penurunan nilai (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
e. Berdasarkan hubungan e. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah 84,697,969 61,278,023 Rupiah
Mata uang asing 3,346,699 2,174,704 Foreign currencies
88,044,668 63,452,727
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 26,142,550 24,763,470 Rupiah
Jumlah 114,187,218 88,216,197 Total
Cadangan kerugian penurunan nilai (5,145,131) (4,459,696) Allowance for impairment losses
Bersih 109,042,087 83,756,501 Net
f. Berdasarkan kolektibilitas f. By collectibility
Kolektibilitas pembiayaan musyarakah The collectibility of musyarakah financing is
diungkapkan pada Catatan 54g. disclosed in Note 54g.
g. Informasi penting lainnya g. Other significant information
1) Pinjaman karyawan yang diikat dengan 1) Employee loans that used musyarakah
akad musyarakah adalah pinjaman yang contract are loans to employees used for
diberikan kepada karyawan untuk acquisition of houses, vehicles and other
pembelian rumah, kendaraan, dan necessities with 1 (one) until 30 (thirty)
keperluan lainnya dengan jangka waktu years period and paid through monthly
antara 1 (satu) sampai dengan 30 (tiga salary deductions.
puluh) tahun dan dibayar kembali melalui
pemotongan gaji setiap bulan.
2) Efektif yield bagi hasil pembiayaan 2) Effective profit sharing yield of
musyarakah untuk Rupiah berkisar antara musyarakah financing for Rupiah ranges
7,74% sampai dengan 8,20% per tahun from 7.74% to 8.20% per annum for the
untuk tahun yang berakhir 31 Desember year ended 31 December 2024 and
2024 dan berkisar antara 7,11% sampai ranges from 7.11% to 7.94% per annum
dengan 7,94% per tahun untuk tahun yang for the year ended 31 December 2023
berakhir 31 Desember 2023 dan untuk and for foreign currencies ranging from
mata uang asing berkisar antara 3,65% 3.65% to 13.63% per annum for the year
sampai dengan 13,63% per tahun untuk ended 31 December 2024 and ranges
tahun yang berakhir 31 Desember 2024 from 2.12% to 14.17% per annum for the
dan berkisar antara 2,12% sampai dengan year ended 31 December 2023.
14,17% per tahun untuk tahun yang
berakhir 31 Desember 2023.
Halaman - 68 - Page
Page 607
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PEMBIAYAAN MUSYARAKAH (lanjutan) 12. MUSYARAKAH FINANCING (continued)
g. Informasi penting lainnya (lanjutan) g. Other significant information (continued)
3) Perubahan cadangan kerugian penurunan 3) The movements of allowance for
nilai pembiayaan musyarakah adalah impairment losses on musyarakah
sebagai berikut: financing are as follows:
2024 2023
Saldo awal 4,459,696 4,139,565 Beginning balance
Pembentukan selama tahun
berjalan (Catatan 39) 1,069,868 892,055 Provision during the year (Note 39)
Penerimaan kembali hapus buku 155,439 138,453 Recoveries of written-off
Penghapusbukuan selama
tahun berjalan (552,026) (705,793) Write-off during the year
Selisih kurs 12,154 (4,584) Exchange rate difference
Saldo akhir 5,145,131 4,459,696 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance
cadangan kerugian penurunan nilai for impairment losses on musyarakah
pembiayaan musyarakah yang dibentuk financing is adequate to cover potential
telah memadai untuk menutup losses from uncollectible musyarakah
kemungkinan kerugian akibat tidak financing.
tertagihnya pembiayaan musyarakah.
4) Pembiayaan musyarakah dijamin agunan 4) Musyarakah financing is collateralised by
yang diikat dengan hak tanggungan atau registered mortgages or powers of
surat kuasa memasang hak tanggungan attorneys to mortgage or sell, mudharabah
atau surat kuasa untuk menjual, deposito time deposits (Note 26) or by other
mudharabah (Catatan 26) atau jaminan collaterals generally acceptable by the
lain yang umumnya dapat diterima oleh Bank.
Bank.
5) Jumlah pembiayaan musyarakah yang 5) Total restructured musyarakah financing
direstrukturisasi untuk tahun yang berakhir for the year ended 31 December 2024 and
31 Desember 2024 dan 2023 2023 are disclosed in Note 54h.
diungkapkan dalam Catatan 54h.
6) Rasio Non-Performing Financing (“NPF”) 6) The gross and net ratio of total Non-
bruto dan neto atas jumlah pembiayaan Performing Financing (“NPF”) of
musyarakah diungkapkan dalam Catatan musyarakah financing are disclosed in
54i. Note 54i.
7) Penjualan pembiayaan Griya untuk 7) The sales of Griya financing for the
keperluan sekuritisasi Efek Beragun Aset purposes of securitisation of Sharia Asset
Syariah - Surat Partisipasi (“EBAS - SP”). Backed Securities - Letter of Participation
(“EBAS - SP").
Pada tanggal 3 April 2023, Bank On 3 April 2023, the Bank entered into a
menandatangani Perjanjian Jual Beli Financing Sale and Purchase Agreement
Tagihan Pembiayaan dengan PT Sarana with PT Sarana Multigriya Finansial
Multigriya Finansial (Persero) (“PT SMF”). (Persero) (“PT SMF”). The Bank agreed to
Bank sepakat untuk menjual pembiayaan sell its Griya financing under the
Griya dengan akad Musyarakah Musyarakah Mutanaqisah (“MMQ”)
Mutanaqisah (“MMQ”) kepada PT SMF contract to PT SMF, which consists of
yang terdiri dari 1.604 debitur dengan nilai 1,604 debtors with a principal value of
pokok sebesar Rp325.000. Harga jual Rp325,000. The selling price received by
yang diterima Bank adalah sebesar nilai the Bank equal to the carrying value of the
tercatat pembiayaan. Seluruh pembiayaan financing. All financing sold has current
yang dijual memiliki kolektibilitas lancar collectibility and the average margin rate
dan rata-rata tingkat imbalan 11,61% is 11.61% with an average maturity of 10
dengan rata-rata jangka waktu 10 tahun. years.
Halaman - 69 - Page
Page 608
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PEMBIAYAAN MUSYARAKAH (lanjutan) 12. MUSYARAKAH FINANCING (continued)
g. Informasi penting lainnya (lanjutan) g. Other significant information (continued)
7) Setelah terjadinya penjualan dan 7) Subsequent to the sale and transfer of the
pengalihan kumpulan tagihan tersebut, collection of receivables, credit risks on
risiko kredit atas kumpulan tagihan telah the pool of financing were transferred from
beralih dari Bank kepada PT SMF. the Bank to PT SMF. This transaction has
Transaksi ini telah mendapatkan opini received the opinion of the Sharia
Dewan Pengawas Syariah PT Bank Supervisory Board of PT Bank Syariah
Syariah Indonesia Tbk sesuai dengan Indonesia Tbk in accordance with letter
surat No. 35/BSI/DPS/OPINI/IX/2022 No. 35/BSI/DPS/OPINI/IX/2022 dated
tanggal 16 September 2022. 16 September 2022.
Bank akan bertindak sebagai penyedia The Bank will act as a service provider for
jasa pengumpul pembayaran pokok dan collecting principal payments and profit
bagi hasil dari para debitur untuk setiap sharing from debtors for each billing
periode penagihan, mentransfer secara period, transferring periodically collection
periodik hasil penagihan pokok dan bagi of principal and profit sharing to PT SMF
hasil kepada PT SMF, dan mengurus and taking care of the debtor's
keperluan administrasi debitur. Bank administrative needs. The Bank is entitled
berhak mendapatkan imbalan jasa to a service fee of 5% from the collection
sebesar 5% dari hasil penagihan atas of principal and profit sharing. The bank
pokok dan bagi hasil. Bank mengakui recognise the servicing fee as fee based
imbalan jasa penagihan sebagai income when the service is renderred.
pendapatan imbalan jasa perbankan pada
saat jasa telah diberikan.
Sebagai penyedia jasa, Bank memiliki As a service provider, the Bank has the
opsi untuk membeli seluruh sisa option to purchase the entire remaining
pembiayaan MMQ yang belum dibayar MMQ financing that have not been paid by
nasabah jika saldo tersisa atas customers if the outstanding balance for
pembiayaan MMQ telah berkurang MMQ financing has been reduced to 10%
sampai menjadi 10% atau kurang, dari or less, of the total MMQ financing at the
jumlah pembiayaan MMQ pada saat awal time of initial sale.
penjualan.
13. ASET YANG DIPEROLEH UNTUK IJARAH - 13. ASSETS ACQUIRED FOR IJARAH - NET
BERSIH
Sesuai PSAK 407, akun ini merupakan objek sewa Based on SFAS 407 this account represents lease
dari transaksi Ijarah Muntahiyah Bittamlik (“IMBT”). object transactions from Ijarah Muntahiyah
Bittamlik (“IMBT”).
2024 2023
Mesin dan instalasi 1,898,777 1,384,735 Machinery and installations
Properti 1,651,516 1,750,572 Property
Alat transportasi 1,182,978 30,531 Transportations
Lainnya 5,399 8,309 Others
Jumlah 4,738,670 3,174,147 Total
Akumulasi penyusutan, amortisasi, Accumulated depreciation,
dan penurunan nilai (1,616,415) (984,040) amortisation, and impairment
Bersih 3,122,255 2,190,107 Net
Bank berhak menerima ujrah atas ijarah dan IMBT. The Bank is entitled to receive ujrah for ijarah and
Ujrah atas IMBT berdasarkan sisa jangka waktu IMBT. Ujrah for IMBT by remaining period to
hingga jatuh tempo adalah sebagai berikut: maturity are as follows:
2024 2023
Rupiah Rupiah
≤ 1 bulan 12 23 ≤ 1 month
> 1 - ≤ 3 bulan 96 229 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 22,115 2,629 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 132,921 155,505 > 1 - ≤ 5 years
> 5 tahun 670,758 459,120 > 5 years
825,902 617,506
Halaman - 70 - Page
Page 609
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH INTANGIBLE ASSETS - NET
Aset tetap, aset hak guna dan aset tidak berwujud - Fixed assets, right-of-use assets and intangible
bersih terdiri dari: assets - net consist of:
2024 2023
Aset tetap - bersih 7,066,275 4,790,002 Fixed assets - net
Aset hak guna - bersih 657,578 562,841 Right-of-use assets - net
Aset tidak berwujud - bersih 2,102,344 1,128,334 Intangible assets - net
9,826,197 6,481,177
Aset tetap Fixed assets
2024
Saldo awal/ Penambahan/ Pengurangan/ Penilaian kembali/ Reklasifikasi/ Saldo akhir/
Beginning balance Addition Deduction Revaluation Reclassification Ending balance
Nilai revaluasi Revaluation amount
Tanah 2,444,841 62 - 116,525 1,750 2,563,178 Land
Nilai perolehan Acquisition cost
Bangunan 642,280 27,298 (4,492) - 318,671 983,757 Buildings
Instalasi 332,176 58,831 (5,443) - 59,945 445,509 Installation
Kendaraan bermotor 60,245 1,011 (347) - - 60,909 Vehicles
Inventaris kantor 2,880,160 249,645 (53,694) - 732,589 3,808,700 Office equipment
Renovasi atas aset sewa 500,126 27,095 (395) - 249,802 776,628 Leasehold improvement
Aset dalam penyelesaian 828,039 2,337,375 - - (1,362,757) 1,802,657 Construction in progress
7,687,867 2,701,317 (64,371) 116,525 - 10,441,338
Akumulasi penyusutan Accumulated depreciation
Bangunan (175,418) (37,467) 804 - - (212,081) Buildings
Instalasi (242,850) (37,263) 5,443 - - (274,670) Installation
Kendaraan bermotor (53,240) (3,104) 347 - - (55,997) Vehicles
Inventaris kantor (2,232,052) (333,889) 53,530 - - (2,512,411) Office equipment
Renovasi atas aset sewa (148,326) (123,273) 149 - - (271,450) Leasehold improvement
(2,851,886) (534,996) 60,273 - - (3,326,609)
Akumulasi penurunan nilai Accumulated impairment
Tanah (45,979) (2,475) - - - (48,454) Land
Nilai buku 4,790,002 7,066,275 Book value
2023
Saldo awal/ Penambahan/ Pengurangan/ Penilaian kembali/ Reklasifikasi/ Saldo akhir/
Beginning balance Addition Deduction Revaluation Reclassification Ending balance
Nilai revaluasi Revaluation amount
Tanah 2,416,605 909 - - 27,327 2,444,841 Land
Nilai perolehan Acquisition cost
Bangunan 857,407 4,096 (241,079 ) - 21,856 642,280 Buildings
Instalasi 291,951 22,110 (1,108 ) - 19,223 332,176 Installation
Kendaraan bermotor 74,015 501 (14,271 ) - - 60,245 Vehicles
Inventaris kantor 2,789,894 65,728 (55,275 ) - 79,813 2,880,160 Office equipment
Renovasi atas aset sewa 377,351 13,023 - - 109,752 500,126 Leasehold improvement
Aset dalam penyelesaian 535,011 550,999 - - (257,971 ) 828,039 Construction in progress
7,342,234 657,366 (311,733 ) - - 7,687,867
Akumulasi penyusutan Accumulated depreciation
Bangunan (144,289 ) (31,129) - - - (175,418) Buildings
Instalasi (220,315 ) (23,643) 1,108 - - (242,850) Installation
Kendaraan bermotor (64,494) (3,014) 14,268 - - (53,240) Vehicles
Inventaris kantor (2,051,487) (235,818 ) 55,253 - - (2,232,052) Office equipment
Renovasi atas aset sewa (59,949) (88,377) - - - (148,326) Leasehold improvement
(2,540,534) (381,981 ) 70,629 - - (2,851,886)
Akumulasi penurunan nilai Accumulated impairment
Tanah (45,979) - - - - (45,979) Land
Nilai buku 4,755,721 4,790,002 Book value
Aset dalam penyelesaian pada tanggal Construction in progress as at 31 December 2024
31 Desember 2024 dan 2023 adalah sebagai and 2023 are as follows:
berikut:
2024 2023
Bangunan 355,621 564,067 Buildings
Inventaris kantor 1,447,036 263,972 Office equipment
1,802,657 828,039
Halaman - 71 - Page
Page 610
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam penyelesaian pada tanggal 31 Desember construction in progress as at 31 December 2024
2024 adalah berkisar antara 12,00% - 96,43% dan is between 12.00% - 96.43% and 31 December
31 Desember 2023 adalah berkisar antara 5,00% - 2023 is between 5.00% - 95.00%. Those
95,00%. Aset dalam penyelesaian pada tanggal construction in progress as at 31 December 2024
31 Desember 2024 tersebut diperkirakan akan are estimated to be completed in 2025 until 2026.
selesai pada tahun 2025 sampai dengan 2026.
Jumlah beban penyusutan aset tetap yang Total depreciation expenses of fixed assets
dibebankan pada laporan laba rugi dan charged in the statements of profit or loss and
penghasilan komprehensif lain adalah masing- other comprehensive income is amounting to
masing sebesar Rp534.996 dan Rp381.981 untuk Rp534,996 and Rp381,981 for the year ended 31
tahun yang berakhir pada 31 Desember 2024 dan December 2024 and 2023, respectively (Note 38).
2023 (Catatan 38).
Bank telah mengasuransikan aset tetap (tidak The Bank has insured the fixed assets (except land
termasuk hak atas tanah) untuk menutup rights) to cover for losses against fire, theft and
kemungkinan kerugian terhadap risiko kebakaran, other risks to PT Asuransi Tripakarta Sharia Unit
kecurian, dan risiko lainnya kepada PT Asuransi and PT Zurich General Takaful Indonesia, all of
Tripakarta Unit Syariah dan PT Zurich General which are third parties, PT Asuransi Staco Mandiri
Takaful Indonesia, keseluruhannya adalah pihak Sharia Unit and PT BRI Asuransi Indonesia Sharia
ketiga, PT Asuransi Staco Mandiri Unit Syariah dan Unit, all of which are related parties, with total
PT BRI Asuransi Indonesia Unit Syariah, insurance coverage amounting to Rp7,619,835
keseluruhannya adalah pihak berelasi, dengan nilai and Rp6,137,294 as at 31 December 2024 and
pertanggungan masing-masing sebesar 2023, respectively.
Rp7.619.835 dan Rp6.137.294 pada tanggal 31
Desember 2024 dan 2023.
Manajemen Bank berpendapat bahwa nilai The Bank’s management believes the amount is
pertanggungan tersebut cukup untuk menutup adequate to cover losses which may arise from the
kerugian yang mungkin timbul atas aset tetap yang insured fixed assets.
diasuransikan.
Pada tanggal 31 Desember 2024 dan 2023, jumlah As at 31 December 2024 and 2023, the gross
tercatat bruto dari setiap aset tetap yang telah amount of fixed assets which have been fully
disusutkan penuh dan masih digunakan masing- depreciated and are still in use amounted to
masing sebesar Rp2.543.082 dan Rp2.343.147. Rp2,543,082 and Rp2,343,147 respectively.
Selain tanah, tidak terdapat perbedaan material Other than land, there is no material difference
antara nilai wajar aset dan nilai tercatatnya. between the fair value of the asset and its carrying
value.
Nilai tanah Bank berdasarkan model biaya pada The Bank's land value based on the cost model as
tanggal 31 Desember 2024 dan 2023 adalah at 31 December 2024 and 2023 is Rp1,872,145
masing-masing sebesar Rp1.872.145 dan and Rp1,870,333.
Rp1.870.333.
Manajemen berpendapat bahwa tidak terdapat Management believes that there are no indicators
indikator penurunan nilai aset tetap pada tanggal of impairment of fixed assets as at 31 December
31 Desember 2024 dan 2023. 2024 and 2023.
Halaman - 72 - Page
Page 611
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Bangun, Guna dan Serah Build, Operate and Transfer
Pada tanggal 28 April 2023, Bank dan PT PP On 28 April 2023, the Bank and PT PP (Persero)
(Persero) Tbk (“PT PP”) telah menandatangani Tbk (“PT PP”) entered into an agreement in
perjanjian sehubungan dengan Bangun, Guna dan connection with the Build, Operate and Transfer
Serah (“BOT”) atas tanah dan bangunan yang (“BOT”) of land and building located at Medan
berlokasi di Jalan Medan Merdeka Selatan No. 17 Merdeka Selatan Street No. 17 Jakarta. The Bank
Jakarta. Bank memberikan hak eksklusif kepada granted exclusive rights to PT PP to utilize the
PT PP untuk memanfaatkan lahan, melakukan land, to demolish the existing building and
pembongkaran gedung eksisting dan melakukan construct a new building. The Bank commits to rent
pembangunan gedung baru. Bank berkomitmen the building for 30 years and at the end of the lease
untuk menyewa gedung baru selama 30 tahun dan period, PT PP will hand over the ownership rights
pada akhir masa sewa, PT PP akan menyerahkan of the land and the building to the Bank.
penguasaan lahan dan hak pengelolaan gedung
kepada Bank.
Berdasarkan perjanjian BOT, Bank berhak In accordance with the BOT agreement, the Bank
menerima kompensasi atas penghancuran gedung is eligible to receive compensation for the
lama dari PT PP sebesar Rp241.080 yang akan demolition of the old building from PT PP
dibayarkan secara bertahap oleh PT PP selama 5 amounting to Rp241,080 which will be paid in
tahun. Kompensasi ini mengikat PT PP, tidak dapat stages by PT PP over 5 years. This compensation
dibatalkan dan tidak dapat dikembalikan dalam is binding to PT PP, non-cancellable and non-
keadaan apapun termasuk apabila Bank refundable under any circumstances including if the
mengakhiri kontrak secara sepihak. Berdasarkan Bank terminates the contract unilaterally.
syarat-syarat dalam perjanjian, manajemen Considering the terms in the agreement, the
membuat pertimbangan signifikan bahwa management makes significant judgment that the
kompensasi dianggap sebagai transaksi terpisah compensation is accounted for as a separate
dengan perjanjian sewa gedung baru meskipun transaction to the rental agreement of the new
kedua unsur tersebut berada dalam satu kontrak building even though the two elements are in the
yang sama, antara pihak yang sama dan dalam same contract, between the same parties and at
waktu yang bersamaan. Bank mengakui the same time. The Bank recognised the
kompensasi yang diterima sebagai pendapatan compensation received as other income
lain-lain bersamaan dengan pengakuan kerugian corresponding with the recognition of loss from
atas pembongkaran gedung lama sebesar demolition of old building amounting to Rp241,080
Rp241.080 untuk tahun yang berakhir for the year ended 31 December 2023.
31 Desember 2023.
Sampai dengan 31 Desember 2024, Bank telah As at 31 December 2024, the Bank had received
menerima pembayaran sebesar Rp96.432 (2023: payment of Rp96,432 (2023: Rp48,216) and
Rp48.216) dan sisanya dicatat sebagai piutang dari recorded the remaining as receivables from PT PP
PT PP pada aset lain-lain sebesar Rp144.648 amounting in other assets to Rp144,648 (2023:
(2023: Rp192.864). Rp192,864).
Revaluasi aset tetap Revaluation of fixed assets
Penilaian kembali atas aset tetap dilakukan The revaluation of fixed assets are performed
berdasarkan Standar Penilaian Indonesia. Metode based on Indonesian Valuation Standards. The
penilaian yang dipakai adalah metode data pasar valuation methods used are market data approach
dan metode pendapatan. Elemen-elemen yang and income approach. Elements used in data
digunakan dalam perbandingan data untuk comparison to determine fair value of assets are
menentukan nilai wajar aset antara lain: among others are as follows:
a) jenis dan hak yang melekat pada properti; a) type and right on property;
b) kondisi pasar; b) market condition;
c) lokasi; c) location;
d) karakteristik fisik; dan d) physical characteristic; and
e) karakteristik tanah. e) land characteristic.
Nilai wajar ditentukan dengan menggunakan Fair value was determined by hierarchy and input
hierarki dan input-input yang digunakan dalam used on technical valuation of non-financial assets:
teknis penilaian untuk aset nonkeuangan:
• Level 1: Input yang berasal dari harga • Level 1: Input quoted (unadjusted) prices in
kuotasian (tanpa penyesuaian) dalam pasar active market for identical assets;
aktif untuk aset yang identik;
• Level 2: Input selain harga kuotasian pasar • Level 2: Input other than quoted market price
dalam level 1 yang dapat diobservasi baik in level 1 that are observable either directly or
secara langsung maupun tidak langsung; dan indirectly; and
• Level 3: Input yang tidak dapat diobservasi. • Level 3: Input that are not observable.
Halaman - 73 - Page
Page 612
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Revaluasi aset tetap (lanjutan) Revaluation of fixed assets (continued)
Pengukuran nilai wajar tanah dikategorikan The fair value measurement for the land is
sebagai nilai wajar level 2 berdasarkan input dari categorised as level 2 fair value based on the inputs
teknik penilaian yang digunakan. of the valuation technique used.
Revaluasi aset tetap - ex-legacy PT Bank Fixed asset revaluation - ex-legacy PT Bank
Syariah Mandiri (”BSM”) Syariah Mandiri (“BSM”)
Berdasarkan surat PT Bank Mandiri (Persero) Tbk Based on the letter of PT Bank Mandiri (Persero)
No. CSC.CRE/508/2020 tertanggal Tbk No. CSC.CRE/508/2020 dated 26 August 2020
26 Agustus 2020 dan persetujuan OJK melalui and approval OJK by the letter No.
surat No. S-159/PB.31/2020 tertanggal S-159/PB.31/2020 dated 9 October 2020, PT Bank
9 Oktober 2020, PT Bank Mandiri (Persero) Tbk Mandiri (Persero) Tbk has obtain additional share
melakukan penambahan penyertaan modal by inbreng Non-movable Fixed Assets (“ATTB”) of
melalui inbreng Aset Tetap Tidak Bergerak PT Bank Mandiri (Persero) Tbk to PT Bank Syariah
(“ATTB”) milik PT Bank Mandiri (Persero) Tbk Mandiri amounting Rp152,997 which consists of
kepada PT Bank Syariah Mandiri sebesar land amounting Rp127,750 and buildings amounting
Rp152.997 yang terdiri dari tanah senilai Rp25,247 (exclude tax). Revaluation of ATTB with
Rp127.750 dan bangunan senilai Rp25.247 (tidak market value amounting Rp152,997 was performed
termasuk pajak). Revaluasi atas ATTB dengan by Public Appraisal Service Office (“KJPP”) Rizki
nilai pasar sebesar Rp152.997 dilakukan oleh Djunaedy & Partners, external independent
Kantor Jasa Penilai Publik (“KJPP”) Rizki appraisal registered in OJK, based on their report
Djunaedy & Rekan, penilai independen eksternal dated 2 March 2020. Addition of ATTB in 2020
yang telah teregistrasi pada OJK, berdasarkan amounting to Rp175,876 consists of land amounting
laporannya tertanggal 2 Maret 2020. Penambahan to Rp144,527 (include tax amounting Rp16,777)
ATTB selama tahun 2020 sejumlah Rp175.876 and building amounting to Rp31,349 (include tax
terdiri dari tanah senilai Rp144.527 (termasuk amounting to Rp6,102) from inbreng ATTB related
pajak sejumlah Rp16.777) dan bangunan senilai to additional capital from PT Bank Mandiri (Persero)
Rp31.349 (termasuk pajak senilai Rp6.102) yang Tbk.
berasal dari inbreng ATTB terkait penambahan
modal dari PT Bank Mandiri (Persero) Tbk.
Revaluasi aset tetap - ex-legacy PT Bank Fixed asset revaluation - ex-legacy PT Bank
BRIsyariah Tbk (”BRIS”) BRIsyariah Tbk (“BRIS”)
Pada tanggal 31 Januari 2021, ex-legacy BRIS On 31 January 2021, the ex-legacy BRIS made a
melakukan penyesuaian kebijakan revaluasi aset policy adjustment of asset revaluation to be in line
tetap sesuai ketentuan dengan BSI atas with BSI’s policy for recording of land from cost
pencatatan tanah dari sebelumnya menggunakan model to revaluation model. In total in 2021, the
model biaya menjadi menggunakan model increases in the carrying amount of land revaluation
revaluasi. Secara total pada tahun 2021, kenaikan are recorded as “Other Comprehensive Income”
nilai tercatat yang timbul dari revaluasi tanah amounting to Rp80,276 and the decrease of
dicatat sebagai “Pendapatan Komprehensif Lain” carrying amount from revaluation is recorded as
adalah sebesar Rp80.276 dan penurunan nilai expenses in 2021 amounting to Rp12,892. The
tercatat yang timbul dari revaluasi dicatat sebagai valuations of land was performed by KJPP Nanang
beban pada tahun 2021 adalah sebesar Rp12.892. Rahayu, Sigit Paryanto dan Rekan, an external
Penilaian atas tanah dilakukan oleh independen independent appraisal.
eksternal yaitu KJPP Nanang Rahayu, Sigit
Paryanto dan Rekan.
Revaluasi aset tetap - ex-legacy PT Bank BNI Fixed asset revaluation - ex-legacy PT Bank BNI
Syariah (”BNIS”) Syariah (“BNIS”)
Pada tanggal 31 Januari 2021, ex-legacy BNIS On 31 January 2021, ex-legacy BNIS made a policy
melakukan penyesuaian kebijakan dengan BSI adjustment to be in line with BSI’s policy for
atas pencatatan bangunan dari sebelumnya recording of building from revaluation model to cost
menggunakan model revaluasi menjadi model. In this regard, the Bank reversed the
menggunakan model biaya. Atas hal ini, Bank revaluation of the building which had previously
melakukan pembalikan atas penilaian kembali been recorded in “Other Comprehensive Income”
bangunan yang sebelumnya sudah dicatat di amounting to Rp9,361.
“Penghasilan Komprehensif Lain” sebesar
Rp9.361.
Halaman - 74 - Page
Page 613
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Revaluasi atas tanah - PT Bank Syariah Revaluation on land - PT Bank Syariah
Indonesia Tbk Indonesia Tbk
Revaluasi atas tanah dengan nilai tercatat pada Revaluation on land with carrying amount on
saat revaluasi sebesar Rp67.617, dilakukan oleh revaluation amounting to Rp67,617, performed by
KJPP Abdullah Fitriantoro & Rekan, penilai KJPP Abdullah Fitriantoro & Rekan, an external
independen eksternal yang telah teregistrasi pada independent appraisal registered on OJK, on their
OJK, dalam laporannya tertanggal 25 November report dated 25 November 2021. Difference on
2021. Selisih lebih nilai revaluasi tanah tahun 2021 land revaluation in 2021 amounting to Rp113,596
sebesar Rp113.596 dicatat sebagai “Surplus was recorded as “Surplus on Revaluation of Fixed
Revaluasi Aset Tetap” dan disajikan pada Asset” and expressed on other comprehensive
pendapatan komprehensif lain. Penurunan nilai income. Impairment of carrying value from
tercatat yang timbul dari revaluasi tanah sebesar revaluation on land amounting to Rp45,979 was
Rp45.979 diakui dalam laba rugi tahun 2021 recognised in the profit or loss of the year 2021 as
sebagai beban usaha lainnya. other operating expense.
Revaluasi atas tanah pada tahun 2024 Revaluation on land in 2024
Revaluasi atas tanah pada 31 Desember 2024 Revaluation on land as at 31 December 2024 was
dilakukan oleh KJPP Dino Farid & Rekan serta performed by KJPP Dino Farid & Rekan and KJPP
KJPP Muttaqin Bambang Purwanto Rozak Muttaqin Bambang Purwanto Rozak Uswatun
Uswatun (“MBPRU”) & Rekan, penilai independen (“MBPRU”) & Rekan, external independent
eksternal yang telah teregistrasi pada OJK, dalam appraisals registered on OJK, on their report dated
laporannya tertanggal 30 Juli 2024 dan 30 July 2024 and 1 August 2024. Difference on
1 Agustus 2024. Selisih lebih nilai revaluasi tanah land revaluation in 2024 amounting to Rp116,525
tahun 2024 sebesar Rp116.525 dan pembalikan and reversal of impairment from prior period
penurunan nilai dari periode sebelumnya sebesar amounting to Rp7,615 were recorded as “Gain on
Rp7.615 dicatat sebagai “Keuntungan Revaluasi Revaluation of Fixed Assets” and presented in
Aset Tetap” dan disajikan pada pendapatan other comprehensive income. Impairment of
komprehensif lain. Penurunan nilai tercatat yang carrying value from revaluation on land amounting
timbul dari revaluasi tanah sebesar Rp2.475 diakui to Rp2,475 was recognised in the profit or loss of
dalam laba rugi tahun 2024 sebagai beban usaha the year 2024 as other operating expense.
lainnya.
Perubahan cadangan revaluasi aset bersih setelah The movements in the asset revaluation reserve
pajak adalah sebagai berikut: net of tax are as follows:
2024 2023
Saldo awal tahun 444,530 444,530 Beginning year balance
Kenaikan nilai tanah 108,910 - Gain on land value
Saldo akhir tahun 553,440 444,530 Ending year balance
Aset hak guna Right-of-use assets
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Nilai perolehan Acquisition cost
Bangunan kantor 1,205,107 438,502 (289,324) 1,354,285 Office buildings
Kendaraan bermotor Vehicles and
dan sistem teknologi 132,876 - (114,427) 18,449 technology system
1,337,983 438,502 (403,751) 1,372,734
Akumulasi penyusutan Accumulated depreciation
Bangunan kantor (665,026) (321,004) 289,324 (696,706) Office buildings
Kendaraan bermotor Vehicles and
dan sistem teknologi (110,116) (22,761) 114,427 (18,450) technology system
(775,142) (343,765) 403,751 (715,156)
Nilai buku 562,841 657,578 Book value
Halaman - 75 - Page
Page 614
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Aset hak guna (lanjutan) Right-of-use assets (continued)
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Nilai perolehan Acquisition cost
Bangunan kantor 1,140,654 256,257 (191,804) 1,205,107 Office buildings
Kendaraan bermotor Vehicles and
dan sistem teknologi 132,876 - - 132,876 technology system
1,273,530 256,257 (191,804) 1,337,983
Akumulasi penyusutan Accumulated depreciation
Bangunan kantor (564,957) (291,873) 191,804 (665,026) Office buildings
Kendaraan bermotor Vehicles and
dan sistem teknologi (68,284) (41,832) - (110,116) technology system
(633,241) (333,705) 191,804 (775,142)
Nilai buku 640,289 562,841 Book value
Bank mengakui aset hak guna dan liabilitas sewa The Bank recognises the right-of-use assets and
untuk semua sewa dengan kontrak jangka waktu lease liabilities for all leases with time contracts,
tertentu, dibayar bulanan atau periodik. Terdapat payable monthly or periodically. There are
pengecualian untuk sewa dengan jangka waktu exceptions to the lease with a short term, which is
pendek, yaitu kurang dari atau sama dengan less or equal to 12 months and there is no call
12 bulan serta tidak ada opsi beli dan opsi option and extention option, and has a low value
perpanjangan, dan memiliki aset pendasar bernilai underlying asset, which is less than or equal to
rendah, yaitu lebih kecil atau sama dengan Rp70,000,000 (seventy million Rupiah) in full
Rp70.000.000 (tujuh puluh juta Rupiah) dalam nilai amount.
penuh.
Laporan laba rugi dan penghasilan komprehensif Statements of profit or loss and other
lain menyajikan saldo berikut berkaitan dengan comprehensive income shows the following
sewa: amounts related to lease:
2024 2023
Beban penyusutan Depreciation expense of
aset hak guna (Catatan 38): right of use assets (Note 38):
Bangunan kantor 321,004 295,562 Office buildings
Kendaraan bermotor dan
sistem teknologi 22,761 38,143 Vehicle and technology system
343,765 333,705
Beban sewa (Catatan 38): Rent expenses (Note 38):
Beban bunga: Interest expenses:
Bangunan kantor 15,574 6,752 Office buildings
Kendaraan bermotor dan
sistem teknologi 349 2,445 Vehicle and technology system
15,923 9,197
Beban berkaitan dengan sewa Expenses related to short term
jangka pendek (kurang dari atau leases (less than or equal
sama dengan 12 bulan) 354,593 272,262 to 12 months)
Beban berkaitan dengan sewa atas Expenses related to leases
aset yang bernilai rendah yang of low value assets that are not
bukan sewa jangka pendek 22,556 28,796 short term leases
393,072 310,255
Jumlah 736,837 643,960 Total
Aset tidak berwujud Intangible assets
2024
Saldo awal/ Penambahan/ Reklasifikasi/ Saldo akhir/
Beginning balance Addition Reclassification Ending balance
Nilai perolehan Acquisition cost
Perangkat lunak 1,279,219 84,176 301,828 1,665,223 Software
Aset dalam penyelesaian 462,420 1,060,791 (301,828) 1,221,383 Construction in progress
1,741,639 1,144,967 - 2,886,606
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak (613,305) (170,957) - (784,262) Software
Nilai buku 1,128,334 2,102,344 Book value
Halaman - 76 - Page
Page 615
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. ASET TETAP, ASET HAK GUNA DAN ASET 14. FIXED ASSETS, RIGHT-OF-USE ASSETS AND
TIDAK BERWUJUD - BERSIH (lanjutan) INTANGIBLE ASSETS - NET (continued)
Aset tidak berwujud (lanjutan) Intangible assets (continued)
2023
Saldo awal/ Penambahan/ Reklasifikasi/ Saldo akhir/
Beginning balance Addition Reclassification Ending balance
Nilai perolehan Acquisition cost
Perangkat lunak 750,007 276,241 252,971 1,279,219 Software
Aset dalam penyelesaian - 715,391 (252,971) 462,420 Construction in progress
750,007 991,632 - 1,741,639
Akumulasi amortisasi Accumulated amortisation
Perangkat lunak (491,319) (121,986) - (613,305) Software
Nilai buku 258,688 1,128,334 Book value
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam penyelesaian pada tanggal construction in progress as at 31 December 2024
31 Desember 2024 dan 2023 adalah berkisar and 2023 is between 4.19% - 98.24% and 10.71%
antara 4,19% - 98,24% dan 10,71% - 95,00%. Aset - 95.00%. Those assets in progress as at
dalam penyelesaian pada tanggal 31 December 2024 are estimated to be completed
31 Desember 2024 tersebut diperkirakan akan in 2025 until 2026.
selesai pada tahun 2025 sampai dengan 2026.
Jumlah beban amortisasi aset tidak berwujud yang Total amortisation expenses of intangible assets
dibebankan pada laporan laba rugi dan charged in the statements of profit or loss and
penghasilan komprehensif lain adalah masing- other comprehensive income is amounting to
masing sebesar Rp170.957 dan Rp121.986 pada Rp170,957 and Rp121,986 as at 31 December
tanggal 31 Desember 2024 dan 2023 (Catatan 38). 2024 and 2023, respectively (Note 38).
15. ASET LAIN-LAIN - BERSIH 15. OTHER ASSETS - NET
Aset lain-lain terdiri dari: Other assets consist of:
2024 2023
Beban dibayar dimuka 1,975,414 1,194,999 Prepaid expense
Piutang pendapatan surat berharga 979,776 889,375 Income receivables from securities
Agunan yang diambil alih 711,370 825,759 Foreclosed collaterals
Tagihan SKBDN kepada nasabah 362,851 272,925 SKBDN receivables to customers
Pendapatan pembiayaan yang akan
diterima 290,984 202,588 Income receivables from financing
Tagihan ATM 198,877 317,824 ATM receivables
Tagihan kepada pihak ketiga 144,648 192,864 Receivables from third party
Persediaan alat tulis kantor dan materai 71,420 75,659 Office supplies and stamps
Setoran jaminan 53,064 46,959 Guarantee deposit
Lainnya 398,854 315,996 Others
5,187,258 4,334,948
Cadangan kerugian penurunan nilai (959,155) (1,081,560) Allowance for impairment losses
Bersih 4,228,103 3,253,388 Net
Lainnya antara lain properti terbengkalai, biaya Others are abandoned property, deferred fees, as
yang ditangguhkan, serta berbagai macam tagihan, well as various bills, such as Bank Indonesia Fast
antara lain tagihan Bank Indonesia Fast Payment Payment (“BI Fast”) bills, bills for Quick Response
(“BI Fast”), tagihan atas transaksi Quick Response Code Indonesian Standard (“QRIS”) transactions,
Code Indonesian Standard (“QRIS”), tagihan Kartu Hasanah Card bills, clearing transactions and
Hasanah, transaksi kliring, dan lebih bayar pajak overpayment of income tax art 21.
penghasilan pasal 21.
Manajemen berpendapat bahwa jumlah cadangan Management believes that allowance for
kerugian penurunan nilai aset lain-lain yang impairment losses on other assets is adequate.
dibentuk telah memadai.
Mutasi agunan yang diambil alih pada tanggal Movement of the foreclosed collaterals as at
31 Desember 2024 dan 2023 diungkapkan pada of 31 December 2024 and 2023 are disclosed in
Catatan 54j. Note 54j.
Halaman - 77 - Page
Page 616
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. LIABILITAS SEGERA 16. OBLIGATIONS DUE IMMEDIATELY
2024 2023
Pihak ketiga Third parties
Zakat Bank 232,061 189,730 Zakat of the Bank
Liabilitas ATM Jalin 130,950 294,323 Liabilities to ATM Jalin
Liabilitas pihak ketiga 157,013 117,002 Liabilities to third parties
Titipan dana nasabah 57,800 25,224 Deposit of customer funds
Titipan tagihan pembayaran 42,310 54,573 Remittance of bills payment
Liabilitas ATM Bersama 30,809 34,535 Liabilities to ATM Bersama
Liabilitas ATM Prima 24,587 82,680 Liabilities to ATM Prima
Zakat pegawai, nasabah dan Zakat of employees, customers
umum 3,621 7,044 and public
Titipan ATM 3,544 36,117 ATM remittance
Titipan lainnya 174,286 303,619 Other remittances
856,981 1,144,847
Pihak berelasi (Catatan 44) Related parties (Note 44)
Titipan ATM 1,662 171,220 ATM remittance
858,643 1,316,067
Liabilitas pihak ketiga merupakan liabilitas atas Liabilities to third parties represent liabilities arising
transaksi QRIS, liabilitas BI Fast, jasa pembayaran, from QRIS transactions, liabilities to BI Fast,
dan kewajiban dalam rangka sekuritisasi. payment services, and liabilities related to
securitisation.
Liabilitas ATM Jalin, ATM Prima dan ATM Liabilities to ATM Jalin, ATM Prima and ATM
Bersama, merupakan liabilitas yang timbul karena Bersama represent liabilities arising from using the
penggunaan jaringan ATM Bank oleh nasabah Bank’s network of ATM by customers of using ATM
bank lain yang menjadi anggota dari jaringan ATM Jalin network, ATM Prima and ATM Bersama.
Jalin, jaringan ATM Prima dan jaringan ATM
Bersama.
Titipan lainnya merupakan titipan direct terhadap Other remittances are direct remittances to the
mitra Bank, titipan bagi hasil deposito jatuh tempo Bank’s partners, remittances of time deposits profit
dan lainnya. sharing and others.
Zakat pegawai, nasabah, dan umum merupakan Zakat of employees, customers and publics are
zakat yang dibayarkan secara individu melalui zakat paid individually through the Bank's
platform E-Channel Bank dan akan disalurkan ke E-Channel platform and will be distributed to zakat
lembaga pengelola zakat. management institutions.
17. BAGI HASIL YANG BELUM DIBAGIKAN 17. UNDISTRIBUTED REVENUE SHARING
Akun ini merupakan bagi hasil yang belum This account represents the undistributed share of
dibagikan oleh Bank kepada nasabah (shahibul the customers (shahibul maal) on income
maal) atas bagian keuntungan hasil usaha Bank generated by the Bank from managing
yang telah disisihkan dari pengelolaan dana mudharabah funds.
mudharabah.
Bagi hasil yang belum dibagikan Bank pada The Bank’s undistributed profit sharing as at
tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows:
sebagai berikut:
2024 2023
Bukan Bank Non-Bank
Rupiah Rupiah
Deposito 222,038 191,504 Time deposits
Giro 41,388 43,929 Demand deposits
Sukuk mudharabah berkelanjutan 8,384 - Sustainability sukuk mudharabah
Sukuk mudharabah subordinasi 1,317 658 Subordinated sukuk mudharabah
273,127 236,091
Halaman - 78 - Page
Page 617
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
17. BAGI HASIL YANG BELUM DIBAGIKAN 17. UNDISTRIBUTED REVENUE SHARING
(lanjutan) (continued)
Bagi hasil yang belum dibagikan Bank pada The Bank’s undistributed profit sharing as at
tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows:
sebagai berikut: (lanjutan) (continued)
2024 2023
Bukan Bank (lanjutan) Non-Bank (continued)
Mata uang asing Foreign currencies
Deposito 9,236 2,820 Time deposits
Giro 2 - Demand deposits
9,238 2,820
282,365 238,911
Bank Indonesia Bank Indonesia
Rupiah Rupiah
PaSBI 6,395 16,319 PaSBI
Bank Bank
Rupiah Rupiah
Deposito 79 146 Time deposits
Pembiayaan berjangka mudharabah 2,739 556 Mudharabah term financing
2,818 702
291,578 255,932
18. GIRO WADIAH 18. WADIAH DEMAND DEPOSITS
Giro wadiah terdiri dari: Wadiah demand deposits consist of:
2024 2023
Pihak ketiga Third parties
Rupiah 15,113,900 16,475,273 Rupiah
Dolar Amerika Serikat 1,064,416 1,261,650 United States Dollar
Euro Eropa 17,505 15,081 European Euro
Dolar Singapura 27,126 14,248 Singapore Dollar
Riyal Arab Saudi 37,287 257,413 Saudi Arabian Riyal
16,260,234 18,023,665
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 2,847,492 2,818,082 Rupiah
Dolar Amerika Serikat 12,213 5,777 United States Dollar
Riyal Arab Saudi 27,140 - Saudi Arabian Riyal
2,886,845 2,823,859
19,147,079 20,847,524
Giro wadiah merupakan giro wadiah Wadiah demand deposits represent wadiah
yad-dhamanah yaitu titipan dana pihak ketiga yang yad-dhamanah in which the third parties funds are
dapat diberikan bonus berdasarkan kebijakan entitled to receive bonuses in accordance with the
Bank. Bank’s policy.
Kisaran bonus giro wadiah yang diberikan nasabah The range rate from wadiah demand deposits
adalah sebagai berikut: given by customers are as follows:
2024 2023
Rupiah 0.02% - 0.04% 0.02% - 0.03% Rupiah
Mata uang asing 0.00% 0.00% Foreign currencies
Halaman - 79 - Page
Page 618
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
19. TABUNGAN WADIAH 19. WADIAH SAVINGS DEPOSITS
Tabungan wadiah terdiri dari: Wadiah savings deposits consist of:
2024 2023
Pihak ketiga Third parties
Rupiah 54,045,084 45,708,696 Rupiah
Dolar Amerika Serikat 1,221,082 1,307,515 United States Dollar
55,266,166 47,016,211
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 11,364 9,350 Rupiah
Dolar Amerika Serikat 2,537 813 United States Dollar
13,901 10,163
55,280,067 47,026,374
Kisaran bonus tabungan wadiah yang diberikan The range rate of bonus from wadiah savings
nasabah adalah sebagai berikut: deposits given by customers are as follows:
2024 2023
Rupiah 0.00% 0.00% Rupiah
Dolar Amerika Serikat 0.00% 0.00% United States Dollar
20. SIMPANAN DARI BANK LAIN 20. DEPOSITS FROM OTHER BANKS
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) 2,240,000 1,505,000 Investment Certificate (“SIMA”)
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank Fund
Antarbank ("SIPA") 600,834 - Management Certificate ("SIPA")
Giro wadiah 174,143 125,292 Wadiah demand deposits
Tabungan wadiah 8,985 7,788 Wadiah savings deposits
3,023,962 1,638,080
Mata uang asing Foreign currencies
Giro wadiah 736 45 Wadiah demand deposits
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) 1,126,650 123,176 Investment Certificate (“SIMA”)
1,127,386 123,221
4,151,348 1,761,301
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak ketiga Third parties
Rupiah Rupiah
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) 2,240,000 1,355,000 Investment Certificate (“SIMA”)
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank Fund
Antarbank ("SIPA") 400,000 - Management Certificate ("SIPA")
Giro wadiah 172,774 123,939 Wadiah demand deposits
Tabungan wadiah 8,985 7,788 Wadiah savings deposits
2,821,759 1,486,727
Mata uang asing Foreign currencies
Giro wadiah 736 45 Wadiah demand deposits
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) 241,425 46,191 Investment Certificate (“SIMA”)
242,161 46,236
3,063,920 1,532,963
Halaman - 80 - Page
Page 619
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. SIMPANAN DARI BANK LAIN (lanjutan) 20. DEPOSITS FROM OTHER BANKS (continued)
b. Berdasarkan hubungan (lanjutan) b. By relationship (continued)
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) - 150,000 Investment Certificate (“SIMA”)
Giro wadiah 1,369 1,353 Wadiah demand deposits
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank Fund
Antarbank ("SIPA") 200,834 - Management Certificate ("SIPA")
202,203 151,353
Mata uang asing Foreign currencies
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) 885,225 76,985 Investment Certificate (“SIMA”)
4,151,348 1,761,301
Kisaran bonus giro wadiah yang diberikan The range rate from wadiah demand deposits
nasabah adalah sebagai berikut: given by customers are as follows:
2024 2023
Rupiah 0.70% - 0.73% 0.72% - 0.73% Rupiah
Mata uang asing 0.00% 0.00% Foreign currencies
21. LIABILITAS KEPADA BANK INDONESIA 21. LIABILITIES TO BANK INDONESIA
2024 2023
Pihak ketiga Third parties
Rupiah 18,417,864 11,900,055 Rupiah
Liabilitas kepada Bank Indonesia pada tanggal Liabilities to Bank Indonesia as at
31 Desember 2024 dan 2023 berisi instrumen 31 December 2024 and 2023 containing Liquidity
Pengelolaan Likuiditas berdasarkan Prinsip Syariah Management based on Bank Indonesia Sharia
Bank Indonesia (“PaSBI”) yang merupakan fasilitas Principles (“PaSBI”) instrument, which is a funding
penyediaan dana dari Bank Indonesia untuk facility from Bank Indonesia for managing the
pengelolaan likuiditas Bank dengan agunan berupa Bank’s liquidity with collateral in the form of
surat berharga yang memenuhi prinsip syariah securities that comply with sharia principles with
dengan nilai nominal agunan masing-masing collateral nominal value amounting to
sebesar Rp19.800.000 dan Rp12.500.000. Rp19,800,000 and Rp12,500,000, respectively.
Pada tanggal 31 Desember 2024 dan 2023, Bank As at 31 December 2024 and 2023, the Bank
mendapatkan fasilitas PaSBI sebesar obtained PaSBI facilities amounting to
Rp18.417.864 dengan persentase bagi hasil yang Rp18,417,864 with a percentage profit sharing paid
dibayar oleh Bank sebesar 6,25% per tahun dan by the Bank of 6.25% per annum and
Rp11.900.055 dengan persentase bagi hasil yang Rp11,900,055 with a percentage profit sharing paid
dibayar oleh Bank sebesar 6,25% dan 6,85% per by the Bank of 6.25% and 6.85% per annum.
tahun. PaSBI 31 Desember 2024 jatuh tempo pada PaSBI 31 December 2024 matures on 6 January
tanggal 6 Januari 2025 serta PaSBI 31 Desember 2025 and PaSBI 31 December 2023 matures on 4
2023 jatuh tempo pada tanggal 4 dan and 5 January 2024.
5 Januari 2024.
22. PERPAJAKAN 22. TAXATION
a. Utang pajak a. Taxes payable
Rincian utang pajak adalah sebagai berikut: The details of taxes payable are as follows:
2024 2023
Utang pajak penghasilan Income tax payables
Pasal 29 674,835 224,467 Article 29
Utang pajak lainnya Other tax payables
Pasal 4 (2) 101,799 83,157 Article 4 (2)
Pasal 21 2,342 173,449 Article 21
Pasal 22 7,252 1,466 Article 22
Pasal 23 11,605 7,141 Article 23
Pasal 26 7,091 683 Article 26
PPN dan PPh lainnya 84,718 48,679 VAT and other income taxes
214,807 314,575
889,642 539,042
Halaman - 81 - Page
Page 620
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
b. Beban pajak b. Tax expense
2024 2023
Beban pajak kini 2,436,340 1,678,581 Current tax expense
(Manfaat)/beban pajak tangguhan (391,833) 17,148 Deferred tax (benefit)/expense
2,044,507 1,695,729
Rekonsiliasi antara laba sebelum pajak Reconciliation between income before income
penghasilan pada laporan laba rugi dan tax as stated in the statements of profit or loss
penghasilan komprehensif lain dan and other comprehensive income and income
perhitungan penghasilan pajak adalah sebagai tax calculation are as follows:
berikut:
2024 2023
Laba sebelum pajak penghasilan 9,050,395 7,399,472 Income before tax
Beda temporer Temporary differences
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas aset keuangan on financial assets and
dan aset produktif 2,105,668 223,334 earning assets
Penyisihan kerugian atas aset Provision for impairment losses
nonproduktif (46,041) (15,450) on non-earning assets
Estimasi kerugian atas Estimated losses on commitments
komitmen dan kontinjensi (7,972) 3,144 and contingencies
Cadangan kerugian Provision for impairment
risiko operasional (18,284) (31,597) losses on operational risk
Penyisihan liabilitas imbalan kerja 3,595 (56,935) Provision for employee benefit liabilities
Cadangan bonus (124,036) (40,502) Provision for bonus
Cadangan tantiem dan Provision for tantiem and
beban tenaga kerja 24,090 8,988 personnel expenses
Lain-lain (155,958) (96,862) Others
Jumlah beda temporer 1,781,062 (5,880) Total temporary differences
Beda tetap Permanent differences
Representasi dan sumbangan 80,176 60,517 Representation and donation
Keanggotaan nonasosiasi 2,724 934 Non-association membership
Penurunan nilai aset tetap 2,475 - Fixed assets impairment
Biaya lainnya 157,443 174,871 Others
Total beda tetap 242,818 236,322 Total permanent differences
Total koreksi fiskal 2,023,880 230,442 Total fiscal corrections
Penghasilan kena pajak 11,074,275 7,629,914 Taxable income
Beban pajak penghasilan badan 2,436,340 1,678,581 Corporate income tax expense
Pajak dibayar dimuka - pasal 25 (1,760,822) (1,453,654) Prepaid tax - article 25
Pajak yang dipotong Tax withheld by
pihak lain - pasal 22 (683) (460) other parties - article 22
Utang pajak penghasilan Income tax payable
- pasal 29 674,835 224,467 - article 29
Rekonsiliasi atas beban pajak penghasilan The reconciliation of income tax expense by
dengan perkalian laba sebelum pajak multiplying income before income tax to the
penghasilan dan tarif pajak yang berlaku applicable tax rate are as follows:
adalah sebagai berikut:
2024 2023
Laba sebelum pajak penghasilan 9,050,395 7,399,472 Income before tax
Beban pajak penghasilan yang
dihitung dari laba sebelum Income tax expense
pajak penghasilan 1,991,087 1,627,884 calculated from income before tax
Pengaruh pajak atas beda tetap 53,420 67,845 Tax impact of permanent differences
Beban pajak 2,044,507 1,695,729 Tax expense
Halaman - 82 - Page
Page 621
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
c. Aset pajak tangguhan c. Deferred tax assets
31 Desember/December 2024
Dikreditkan/ (Dibebankan)/
(dibebankan) dikreditkan ke
ke laba rugi/ penghasilan
Credited/ komprehensif
Saldo awal/ (charged) to lain/(Charged)/ Saldo akhir/
Beginning statements of credited to Ending
balance profit or loss OCI balance
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas aset keuangan dan aset produktif 1,055,833 463,247 - 1,519,080 financial assets and earning assets
Penyisihan kerugian atas aset Provision for impairment losses on
nonproduktif 213,255 (10,129) - 203,126 non-earning assets
Estimasi kerugian atas Estimated losses on commitments
komitmen dan kontinjensi 7,044 (1,754) - 5,290 and contingencies
Cadangan kerugian Provision for impairment losses on
risiko operasional 13,549 (4,024) - 9,525 operational risks
Penyisihan liabilitas imbalan kerja 146,797 791 (29,948) 117,640 Provision employee benefit liabilities
Cadangan bonus 184,589 (27,288) - 157,301 Provision for bonus
Cadangan tantiem dan Provision for tantiem and personnel
beban tenaga kerja 67,150 5,300 - 72,450 expenses
Depresiasi aset tetap (26,357) (29,332) - (55,689) Depreciation of fixed assets
Aset hak guna 31,682 (71,966) - (40,284) Right-of-use assets
Liabilitas sewa (27,102) 66,988 - 39,886 Lease liabilities
Lainnya (746) - 29,148 28,402 Others
1,665,694 391,833 (800) 2,056,727
31 Desember/December 2023
(Dibebankan)/ Dikreditkan/
dikreditkan (dibebankan) ke
ke laba rugi/ penghasilan
(Charged)/ komprehensif
Saldo awal/ credited to lain/Credited/ Saldo akhir/
Beginning statements of (charged) to Ending
balance profit or loss OCI balance
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas aset keuangan dan aset produktif 1,006,700 49,133 - 1,055,833 financial assets and earning assets
Penyisihan kerugian atas aset Provision for impairment losses on
nonproduktif 216,654 (3,399) - 213,255 non-earning assets
Estimasi kerugian atas Estimated losses on commitments
komitmen dan kontinjensi 6,352 692 - 7,044 and contingencies
Cadangan kerugian Provision for impairment losses on
risiko operasional 20,500 (6,951) - 13,549 operational risks
Penyisihan liabilitas imbalan kerja 151,584 (12,526) 7,739 146,797 Provision employee benefit liabilities
Cadangan bonus 193,499 (8,910) - 184,589 Provision for bonus
Cadangan tantiem dan Provision for tantiem and personnel
beban tenaga kerja 65,173 1,977 - 67,150 expenses
Depresiasi aset tetap (11,748) (14,609) - (26,357) Depreciation of fixed assets
Aset hak guna 27,135 4,547 - 31,682 Right-of-use assets
Liabilitas sewa - (27,102) - (27,102) Lease liabilities
Lainnya (746) - - (746) Others
1,675,103 (17,148) 7,739 1,665,694
Manajemen berpendapat bahwa kemungkinan Management believes that it is most likely that
besar jumlah laba fiskal pada masa future taxable income will be available against
mendatang memadai untuk mengkompensasi the temporary differences which create
perbedaan temporer yang menimbulkan aset deferred tax assets.
pajak tangguhan tersebut.
d. Surat ketetapan pajak d. Tax assessment letters
Pemeriksaan tahun pajak 2020 - BSI (ex- Assessment for fiscal year 2020 - BSI (ex-
legacy BRIS) legacy BRIS)
Pada bulan April 2024, Bank menerima Surat In April 2024, the Bank received an Inspection
Perintah Pemeriksaan atas Tahun Pajak 2020 Order for the Fiscal Year 2020 addressed to
untuk PT Bank Syariah Indonesia Tbk (ex- PT Bank Syariah Indonesia Tbk (ex-legacy
legacy BRIS). Sampai tanggal laporan BRIS). Until the date of this financial
keuangan ini, proses pemeriksaan pajak masih statements, the tax audit is still in progress.
berlanjut.
Halaman - 83 - Page
Page 622
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
e. Informasi lain e. Other information
Penerapan Peraturan Menteri Keuangan Implementation of the Minister of Finance
Republik Indonesia (“PMK”) No. 74 Tahun Regulation (“PMK”) No. 74 Year 2024
2024
Pada tanggal 18 Oktober 2024, Menteri On 18 October 2024, the Minister of Finance
Keuangan Republik Indonesia menerbitkan of the Republic of Indonesia issued Minister of
Peraturan Menteri Keuangan Republik Finance Regulation (“PMK”) No. 74 Year 2024
Indonesia (“PMK”) No. 74 Tahun 2024 tentang concerning the Establishment of Provisions for
Pembentukan Cadangan Piutang Tak Tertagih Uncollectible Receivables that can be
yang Boleh Dikurangkan dari Penghasilan Deducted from Gross Income. This regulation
Bruto. Peraturan ini menggantikan PMK No. replaces PMK No. 81/PMK.03/2009 regarding
81/PMK.03/2009 tentang Pembentukan atau the Formation or Accumulation of Reserve
Pemupukan Dana Cadangan yang Boleh Funds That Can Be Deducted as Expenses,
Dikurangkan sebagai Biaya sebagaimana telah as amended by PMK No. 219/PMK.011/2012.
diubah dengan PMK No. 219/PMK.011/2012. This change impacts the increase in deferred
Perubahan ini berdampak pada penambahan tax assets and the addition of the Bank's
nilai aset pajak tangguhan dan penambahan corporate tax liabilities for the Fiscal Year
hutang pajak badan Bank untuk Tahun Pajak 2024.
2024.
Dampak Penerapan Pilar 2 Organization for The impact of Pillar 2 of Organization for
Economic Co-operation and Development Economic Co-operation and Development
(”OECD”) (”OECD”)
Bank berada dalam cakupan ketentuan model The Bank is within the scope of the OECD
Pilar Dua OECD sesuai dengan ketentuan Pillar Two model rules in accordance with the
dalam PMK No. 136 Tahun 2024, yurisdiksi PMK No. 136 Year 2024, the jurisdiction in
tempat Bank didirikan, dan mulai berlaku mulai which the Bank is incorporated, and has come
1 Januari 2025. Oleh karena peraturan into effect from 1 January 2025. Since the
tersebut tidak berlaku pada tanggal pelaporan, regulation was not effective at the reporting
Bank ini tidak memiliki eksposur pajak terkini date, the Bank has no related current tax
terkait. Bank menerapkan pengecualian PSAK exposure. The Bank applies the SFAS 212
212 untuk mengakui dan mengungkapkan exception to recognising and disclosing
informasi tentang aset dan liabilitas pajak information about deferred tax assets and
tangguhan yang terkait dengan pajak liabilities related to Pillar Two income taxes.
penghasilan Pilar Dua.
Dikarenakan kompleksitas dalam penerapan Due to the complexities in applying the PMK
peraturan PMK No. 136 Tahun 2024 dan No. 136 Year 2024 and calculation GloBE
perhitungan pendapatan GloBE, dampak income, the quantitative impact of the
kuantitatif dari peraturan yang secara substantively enacted but not yet effective
substantif diberlakukan tapi belum efektif regulation has not been reasonably estimable.
tersebut belum dapat diestimasi dengan wajar. Therefore, even for those entities with an
Oleh karena itu, meskipun terdapat entitas accounting effective tax rate above 15%, there
dengan tarif pajak efektif akuntansi di atas might still be Pillar Two tax implications. For
15%, mungkin masih ada implikasi pajak Pilar the year ended 31 December 2024, the Bank
Dua. Pada tahun yang berakhir is still assessing the impact of implementation
31 Desember 2024, Bank masih menilai of the regulation.
dampak dalam penerapan peraturan tersebut.
Halaman - 84 - Page
Page 623
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. LIABILITAS LAIN-LAIN 23. OTHER LIABILITIES
2024 2023
Pendapatan diterima dimuka 3,722,200 204,383 Deferred income
Cadangan bonus dan tantiem 870,500 970,236 Provision of bonus and tantiem
Biaya notaris 339,583 284,286 Notary fees
Beban yang masih harus dibayar 232,316 288,492 Accrued expenses
Liabilitas sewa 181,296 123,193 Lease liabilities
Cadangan THR dan Provision of THR and other
kepegawaian lainnya 173,854 174,053 employee expenses
Setoran jaminan 18,141 19,818 Guarantee deposits
Dana kebajikan 4,876 9,907 Qardhul hasan funds
Pendapatan administrasi Deferred financing
pembiayaan ditangguhkan 3,537 12,757 administration income
Lainnya 321,527 358,982 Others
5,867,830 2,446,107
Pendapatan diterima dimuka terdiri dari ujrah Deferred income consists of ujrah received in
diterima dimuka atas transaksi bancassurance advance for bancassurance (see Note 48), supply
(lihat Catatan 48), supply chain financing, buyer chain financing transactions, buyer chain financing,
chain financing, ijarah atas aset, dan ijarah ijarah on assets, and multi-services ijarah.
multijasa.
Biaya yang masih harus dibayar terdiri dari Accrued expenses consist of reserves on network,
cadangan yang dibentuk untuk jaringan, ATM maintenance fees and OJK’s contribution.
pemeliharaan ATM dan iuran OJK.
Dana kebajikan terdiri dari dana sosial yang Qardhul hasan funds consists of social funds
berasal dari denda/penalti, transaksi yang tidak originating from fines/penalties, transactions that
sesuai dengan prinsip syariah serta infaq dan are not in accordance with sharia principles and
shadaqah yang berasal dari E-Channel. Infaq dan infaq and shadaqah originating from E-Channel.
shadaqah adalah harta yang diberikan secara Infaq and shadaqah are assets that are given
sukarela oleh pemiliknya, baik yang peruntukannya voluntarily by the owners, whether the use is
dibatasi (ditentukan) maupun tidak dibatasi. limited (determined) or not.
Lainnya terdiri dari rekening penampungan Others consist of escrow account for financing
angsuran pembiayaan, kewajiban kepada pihak installment, liabilities to third parties, administrative
ketiga, rekening administrasi, perantara hasil kliring accounts, clearance intermediaries and others.
dan lainnya.
24. GIRO MUDHARABAH 24. MUDHARABAH DEMAND DEPOSITS
2024 2023
Pihak ketiga - Bukan Bank Third parties - Non-Bank
Rupiah 14,048,692 11,204,495 Rupiah
Dolar Amerika Serikat 3,309,434 3,412,905 United States Dollar
Riyal Arab Saudi 16,504 154,655 Saudi Arabian Riyal
17,374,630 14,772,055
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 10,444,013 8,336,606 Rupiah
Dolar Amerika Serikat 9,369,876 9,245,205 United States Dollar
19,813,889 17,581,811
Pihak ketiga - Bank Third parties - Bank
Rupiah 47,282 63,394 Rupiah
37,235,801 32,417,260
Giro mudharabah merupakan investasi dana Mudharabah demand deposits is a current
nasabah yang penarikannya dapat dilakukan accounts product in which investor’s fund can be
sesuai kesepakatan dengan menggunakan cek, withdrawn by check, bank guarantee and other
bank garansi, dan sarana perintah pembayaran payment instruction method.
lainnya.
Halaman - 85 - Page
Page 624
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
24. GIRO MUDHARABAH (lanjutan) 24. MUDHARABAH DEMAND DEPOSITS (continued)
Kisaran tingkat bagi hasil untuk giro mudharabah The range rate of profit sharing for mudharabah
per tahun adalah sebagai berikut: demand deposits per annum are as follows:
2024 2023
Rupiah 2.28% - 3.37% 3.15% - 3.97% Rupiah
Dolar Amerika Serikat 0.18% - 5.25% 0.13% - 5.64% United States Dollar
25. TABUNGAN MUDHARABAH 25. MUDHARABAH SAVINGS DEPOSITS
2024 2023
Pihak ketiga - Bukan Bank Third parties - Non-Bank
Rupiah 84,255,566 76,907,691 Rupiah
Dolar Amerika Serikat 622,815 600,712 United States Dollar
84,878,381 77,508,403
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 374,864 191,590 Rupiah
Dolar Amerika Serikat 904 77 United States Dollar
375,768 191,667
Pihak ketiga - Bank Third parties - Bank
Rupiah 536,509 580,115 Rupiah
85,790,658 78,280,185
Tabungan mudharabah merupakan simpanan dana Mudharabah savings deposits represent deposits
pihak ketiga yang mendapatkan imbalan bagi hasil from third parties who are entitled to receive a
dari pendapatan Bank atas penggunaan dana share in the revenue derived by the Bank from the
tersebut dengan nisbah yang ditetapkan dan use of such funds based on a predetermined
disetujui sebelumnya. nisbah.
Kisaran tingkat bagi hasil untuk tabungan The range rate of profit sharing for mudharabah
mudharabah per tahun adalah sebagai berikut: savings deposits per annum are as follows:
2024 2023
Rupiah 0.51% - 0.70% 0.66% - 0.69% Rupiah
Dolar Amerika Serikat 0.22% - 0.23% 0.23% United States Dollar
26. DEPOSITO MUDHARABAH 26. MUDHARABAH TIME DEPOSITS
a. Berdasarkan mata uang a. By currency
2024 2023
Bukan Bank Non-Bank
Pihak ketiga Third parties
Rupiah 86,394,238 85,358,012 Rupiah
Dolar Amerika Serikat 6,066,433 2,134,032 United States Dollar
Riyal Arab Saudi 1,212 - Saudi Arabian Riyal
92,461,883 87,492,044
Pihak berelasi (Catatan 44) Related parties (Note 44)
Rupiah 36,862,143 27,472,220 Rupiah
Dolar Amerika Serikat 1,260,326 883,832 United States Dollar
38,122,469 28,356,052
Bank Bank
Pihak ketiga Third parties
Rupiah 94,515 136,693 Rupiah
130,678,867 115,984,789
Halaman - 86 - Page
Page 625
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. DEPOSITO MUDHARABAH (lanjutan) 26. MUDHARABAH TIME DEPOSITS (continued)
b. Berdasarkan jangka waktu b. By period
2024 2023
Rupiah Rupiah
1 bulan 64,708,025 62,075,237 1 month
3 bulan 32,460,138 29,391,659 3 months
6 bulan 19,050,780 10,338,216 6 months
12 bulan 7,131,953 11,161,813 12 months
123,350,896 112,966,925
Dolar Amerika Serikat United States Dollar
1 bulan 6,099,471 1,736,093 1 month
3 bulan 675,420 647,482 3 months
6 bulan 143,673 102,252 6 months
12 bulan 408,195 532,037 12 months
7,326,759 3,017,864
Riyal Arab Saudi Saudi Arabian Riyal
1 bulan 1,212 - 1 month
130,678,867 115,984,789
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2024 2023
Rupiah Rupiah
≤ 1 bulan 72,806,931 70,387,004 ≤ 1 month
> 1 - ≤ 3 bulan 30,168,394 25,851,195 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 20,375,571 16,728,726 > 3 - ≤ 12 months
123,350,896 112,966,925
Dolar Amerika Serikat United States Dollar
≤ 1 bulan 6,446,277 2,254,257 ≤ 1 month
> 1 - ≤ 3 bulan 466,066 265,355 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 414,416 498,252 > 3 - ≤ 12 months
7,326,759 3,017,864
Riyal Arab Saudi Saudi Arabian Riyal
≤ 1 bulan 1,212 - ≤ 1 month
130,678,867 115,984,789
d. Deposito mudharabah yang dijadikan jaminan d. Mudharabah time deposits that are used as
atas piutang dan pembiayaan yang diberikan collateral for the Bank’s receivables and
oleh Bank berjumlah Rp1.575.029 dan financing amounted to Rp1,575,029 and
Rp1.369.418, masing-masing pada tanggal Rp1,369,418, as at 31 December 2024 and
31 Desember 2024 dan 2023. 2023, respectively.
e. Deposito mudharabah merupakan investasi b. e. Mudharabah time deposits represent third
pihak lain yang mendapatkan imbalan bagi parties’ investments which are entitled to
hasil dari pendapatan Bank atas penggunaan receive a share in the income derived by the
dana tersebut dengan nisbah yang ditetapkan Bank from the use of such funds based on a
dan disetujui sebelumnya. predetermined and previously approved nisbah.
f. Kisaran tingkat bagi hasil untuk deposito f. The range rate of profit sharing for mudharabah
mudharabah per tahun adalah sebagai berikut: time deposits per annum are as follows:
2024 2023
Rupiah 2.41% - 2.59% 2.48% - 2.55% Rupiah
Dolar Amerika Serikat 0.21% - 0.23% 0.23% - 0.30% United States Dollar
Halaman - 87 - Page
Page 626
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. SUKUK MUDHARABAH SUBORDINASI 27. SUBORDINATED SUKUK MUDHARABAH
2024 2023
Rupiah Rupiah
Pihak ketiga 140,000 175,000 Third parties
Pihak berelasi (Catatan 44) 60,000 25,000 Related parties (Note 44)
200,000 200,000
Pada tanggal tanggal 15 Desember 2023, Bank On 15 December 2023, the Bank issued
menerbitkan Sukuk Mudharabah Subordinasi Subordinated Sukuk Mudharabah Year 2023
Tahun 2023 sebesar Rp200.000 dan akan jatuh amounting to Rp200,000 and is due on
tempo pada tanggal 15 Desember 2028. 15 December 2028.
Selama berlakunya jangka waktu Sukuk During the validity period of the BSI Subordinated
Mudharabah Subordinasi BSI Tahun 2023 dan Sukuk Mudharabah Year 2023 and prior to
sebelum dilunasinya semua dana sukuk dan bagi repayment of all sukuk funds and profit sharing, the
hasil, Bank berkewajiban untuk: (i) menjaga rasio Bank is obliged to: (i) maintain a Capital Adequacy
Capital Adequacy Ratio (“CAR”) tidak kurang dari Ratio (“CAR”) ratio of not less than 12% (twelve
12% (dua belas persen); (ii) memastikan bahwa percent); (ii) ensure that the 2023 Subordinated
Sukuk Mudharabah Subordinasi Tahun 2023 ini Sukuk Mudharabah will not be owned by more than
tidak akan dimiliki oleh lebih dari 49 (empat puluh 49 (fourty nine) investors; (iii) submit to the
sembilan) investor; (iii) menyerahkan kepada agen monitoring agency as follows: (a) A copy of the
pemantau sebagai berikut: (a) Salinan dari laporan report submitted to OJK including the level
yang disampaikan kepada OJK termasuk laporan assessment report the bank's health, no later than
hasil penilaian tingkat kesehatan bank, dalam 5 (five) working days after the report handed over
waktu selambat-lambatnya 5 (lima) hari kerja to the parties mentioned above. In case the
setelah laporan tersebut diserahkan kepada pihak Monitoring Agent views necessary, based on the
yang disebutkan di atas. Dalam hal Agen written request of the Monitoring Agent, the Bank is
Pemantau memandang perlu, berdasarkan obliged submit to the Monitoring Agent additional
permohonan Agen Pemantau secara tertulis, Bank documents relating to the above report (if any) no
wajib menyampaikan kepada Agen Pemantau later than 10 (ten) working days after the date the
dokumen-dokumen tambahan yang berkaitan application letter is received by the Bank; (b)
dengan laporan tersebut di atas (apabila ada) Annual financial reports that have been audited by
selambat lambatnya 10 (sepuluh) hari kerja setelah a public accountant registered with the OJK and
tanggal surat permohonan tersebut diterima oleh submitted to the Monitoring Agent within 5 (five)
Bank; (b) Laporan keuangan tahunan yang telah working days after receiving the application letter
diaudit oleh akuntan publik yang terdaftar di OJK from the Monitoring Agent.
dan disampaikan kepada Agen Pemantau dalam
waktu 5 (lima) hari kerja setelah menerima surat
permohonan dari Agen Pemantau.
Seluruh dana hasil penerbitan Sukuk Mudharabah All funds from the issuance of Subordinated Sukuk
Subordinasi Tahun 2023, akan dipergunakan oleh Mudharabah Year 2023 will be used by the Bank
Bank untuk kegiatan usaha Bank dalam rangka for the Bank's business activities in order to
memperkuat struktur permodalan dengan strengthen its capital structure by calculating the
memperhitungkan dana hasil penerbitan sebagai proceeds from the issuance as complementary
modal pelengkap dan meningkatkan aset produktif capital and increasing the Bank’s productive
Bank. assets.
Sukuk Mudharabah Subordinasi Tahun 2023 ini This Subordinated Sukuk Mudharabah Year 2023
diterbitkan tanpa warkat, kecuali Sertifikat Jumbo is issued without script, except for the
Sukuk Mudharabah Subordinasi yang diterbitkan Subordinated Sukuk Mudharabah Jumbo
atas nama PT Kustodian Sentral Efek Indonesia Certificate which is issued in the name of PT
(“KSEI”) sebagai bukti kepemilikan Efek Syariah Kustodian Sentral Efek Indonesia ("KSEI") as proof
untuk kepentingan Pemegang Sukuk Mudharabah of ownership of Sharia Securities for the benefit of
Subordinasi. Sukuk Mudharabah Subordinasi the Subordinated Sukuk Mudharabah Holders. The
Tahun 2023 diterbitkan dengan peringkat idAA(sy) Subordinated Sukuk Mudharabah Year 2023 is
(Double A Sharia) yang diperoleh dari agen issued with idAA(sy) (Double A Sharia) rating
pemeringkat efek PT Pefindo pada tanggal which was obtained from the securities rating
23 Februari 2024. agency PT Pefindo on 23 February 2024.
Halaman - 88 - Page
Page 627
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. SUKUK MUDHARABAH SUBORDINASI (lanjutan) 27. SUBORDINATED SUKUK MUDHARABAH
(continued)
Pendapatan bagi hasil yang dihitung berdasarkan Profit sharing income is calculated based on the
perkalian antara nisbah bagi hasil Pemegang multiplication of the profit sharing nisbah of
Sukuk Mudharabah Subordinasi, dimana besarnya Subordinated Sukuk Mudharabah Holders, where
nisbah adalah 88,55% dari pendapatan yang the ratio is 88.55% of the revenue shared with an
dibagihasilkan dengan indikasi bagi hasil sebesar indication of profit sharing equivalent to 7.90% per
ekuivalen 7,90% per tahun. Jangka waktu Sukuk year. The term of the Subordinated Sukuk
Mudharabah Subordinasi Tahun 2023 adalah 5 Mudharabah Year 2023 is 5 (five) years from the
(lima) tahun terhitung sejak tanggal penerbitan. issuance date. This Subordinated Sukuk
Sukuk Mudharabah Subordinasi Tahun 2023 ini Mudharabah Year 2023 is offered at a value of
ditawarkan dengan nilai 100% dari jumlah dana 100% of the amount of Subordinated Mudharabah
Sukuk Mudharabah Subordinasi. Pendapatan bagi Sukuk funds. Profit sharing income is paid every
hasil dibayarkan setiap triwulan, sesuai dengan quarter, according to the payment date of profit
tanggal pembayaran pendapatan bagi hasil. sharing income.
Bertindak sebagai wali amanat Sukuk Mudharabah Acting as trustee of the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 adalah PT Bank Sukuk Mudharabah is PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk. (Persero) Tbk.
28. SUKUK MUDHARABAH DITERBITKAN 28. ISSUED MUDHARABAH SUKUK
Sukuk mudharabah diterbitkan terdiri dari: Issued mudharabah sukuk consist of:
2024 2023
Sukuk mudharabah muqayyadah 18,563 3,608 Sukuk mudharabah muqayyadah
Sukuk keberlanjutan 3,000,000 - Sustainability sukuk
3,018,563 3,608
Sukuk Mudharabah Muqayyadah Sukuk Mudharabah Muqayyadah
2024 2023
Rupiah Rupiah
Pihak Ketiga 18,563 3,608 Third Parties
Pada tanggal 26 Juni 2023, Bank telah On 26 June 2023, the Bank issued Long Term
menerbitkan Sukuk Mudharabah Muqayyadah Mudharabah Muqayyadah Sukuk Conducted
Jangka Panjang yang Dilakukan Tanpa Melalui Without Through Public Offering I PT Bank BSI Tbk
Penawaran Umum I PT Bank BSI Tbk Tahun 2023 Year 2023 Phase I ("Sukuk Mudharabah
Tahap I (“Sukuk Mudharabah Muqayyadah I Tahap Muqayyadah I Phase I") with a nominal value of
I”) dengan nilai nominal sebesar Rp3.759. Pada IDR 3,759. On 26 March 2024, the Bank re-issued
tanggal 26 Maret 2024, Bank menerbitkan kembali the Long-Term Mudharabah Muqayyadah Sukuk
Sukuk Mudharabah Muqayyadah Jangka Panjang Conducted Without Through Public Offering I PT
yang Dilakukan Tanpa Melalui Penawaran Umum I Bank BSI Tbk Year 2023 Phase II ("Sukuk
PT Bank BSI Tbk Tahun 2023 Tahap II (“Sukuk Mudharabah Muqayyadah I Phase II") with a
Mudharabah Muqayyadah I Tahap II”) dengan nilai nominal value of Rp7,762. On 20 December 2024,
nominal sebesar Rp7.762. Pada tanggal 20 the Bank re-issued the Long-Term Mudharabah
Desember 2024, Bank menerbitkan kembali Sukuk Muqayyadah Sukuk Conducted Without Through
Mudharabah Muqayyadah Jangka Panjang yang Public Offering I PT Bank BSI Tbk Year 2023
Dilakukan Tanpa Melalui Penawaran Umum I Phase III ("Sukuk Mudharabah Muqayyadah I
PT Bank BSI Tbk Tahun 2023 Tahap III (“Sukuk Phase III") with a nominal value of Rp7,969. The
Mudharabah Muqayyadah I Tahap III”) dengan nilai total ceiling for Muqayyadah Mudharabah Sukuk
nominal sebesar Rp7,969. Total plafon penerbitan issuance is Rp100,000. The respective nisbah are
Sukuk Mudharabah Muqayyadah adalah sebesar 36.34% and 20%, which is indicated at 0.55% per
Rp100.000. Besarnya nisbah masing-masing year. Sukuk funds and profit sharing are paid every
adalah sebesar 36,34% dan 20% yang 3 (three) months and will mature on 26 December
diindikasikan sebesar 0,55% per tahun. Dana 2035, 26 June 2036 and 20 December 2036,
sukuk dan bagi hasil dibayarkan setiap 3 (tiga) respectively.
bulan dan masing-masing akan jatuh tempo pada
tanggal 26 Desember 2035, 26 Juni 2036 dan
20 Desember 2036.
Halaman - 89 - Page
Page 628
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. SUKUK MUDHARABAH DITERBITKAN (lanjutan) 28. ISSUED MUDHARABAH SUKUK (continued)
Sukuk Mudharabah Muqayyadah (lanjutan) Sukuk Mudharabah Muqayyadah (continued)
Penerbitan sukuk tersebut dilakukan dalam rangka The issuance of the sukuk was carried out in the
kerjasama antara Bank dengan BP Tapera selaku context of cooperation between the Bank and BP
investor tunggal dimana BSI ditunjuk sebagai Bank Tapera as the sole investor where BSI was
Penyalur KPR Tapera Syariah kepada peserta BP appointed as the Bank that distributes Tapera
Tapera. Skema kerjasama tersebut diatur pada Syariah KPR to BP Tapera participants. This
Undang-Undang No. 4 Tahun 2016 dan Peraturan cooperation scheme is regulated in Law No. 4 Year
Pemerintah No. 25 Tahun 2020 perihal 2016 and Government Regulation No. 25 Year
penyelenggaraan tabungan perumahan rakyat. 2020 concerning the implementation of public
housing savings.
Sukuk Keberlanjutan Sustainability Sukuk
2024 2023
Rupiah Rupiah
Pihak ketiga 2,634,500 - Third parties
Pihak berelasi (Catatan 44) 365,500 - Related parties (Note 44)
3,000,000 -
Pada tanggal 7 Juni 2024, Bank mendapatkan On 7 June 2024, the Bank received an effective
surat pernyataan efektif pendaftaran PT Bank registration statement letter of PT Bank Syariah
Syariah Indonesia Tbk atas Penawaran Umum Indonesia Tbk for the Continuous Public Offering of
Berkelanjutan Sukuk Mudharabah Berlandaskan Continuous Sustainability Sukuk Mudharabah I
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Bank BSI Phase I Year 2024 from OJK No.
Tahun 2024 dari OJK No. S.64/D.04/2024. S.64/D.04/2024.
Sukuk Mudharabah Berlandaskan Keberlanjutan The Continuous Sustainability Sukuk Mudharabah I
Berkelanjutan I Bank BSI Tahap I Tahun 2024 ini Bank BSI Phase I Year 2024 was issued without
diterbitkan tanpa warkat, kecuali Sertifikat Jumbo script, except for the Sukuk Mudharabah Jumbo
Sukuk Mudharabah yang diterbitkan untuk Certificate which was issued to be registered in the
didaftarkan atas nama KSEI sebagai bukti name of KSEI as proof of ownership for the benefit
kepemilikan untuk kepentingan pemegang sukuk of the sukuk mudharabah holders. The Continuous
mudharabah. Sukuk Mudharabah Berlandaskan Sustainability Sukuk Mudharabah I Bank BSI
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Phase I Year 2024 was issued with a rating of
Tahun 2024 diterbitkan dengan peringkat idAAA(sy) (Triple A Sharia).
idAAA(sy) (Triple A Sharia).
Jumlah dana Sukuk Mudharabah Berlandaskan The amount of Continuous Sustainability Sukuk
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Mudharabah I Bank BSI Phase I Year 2024 is
Tahun 2024 sebesar Rp3.000.000, yang terdiri dari: Rp3,000,000, consisting of:
- Sukuk Mudharabah Seri A dengan jumlah - Series A Sukuk Mudharabah with total
dana sukuk mudharabah sebesar Rp1.700.000 mudharabah sukuk funds of Rp1,700,000 with
dengan jangka waktu 370 hari kalender sejak a term of 370 calendar days from the issuance
tanggal emisi dan akan jatuh tempo pada date and will mature on 24 June 2025;
tanggal 24 Juni 2025;
- Sukuk Mudharabah Seri B dengan jumlah - Series B Sukuk Mudharabah with total
dana sukuk mudharabah sebesar Rp220.000 mudharabah sukuk funds of Rp220,000 with a
dengan jangka waktu 2 (dua) tahun sejak term of 2 (two) years from the issuance date
tanggal emisi dan akan jatuh tempo pada and will mature on 14 June 2026; and
tanggal 14 Juni 2026; dan
- Sukuk Mudharabah Seri C dengan jumlah - Series C Sukuk Mudharabah with total sukuk
dana sukuk mudharabah sebesar Rp1.080.000 mudharabah funds amounting to Rp1,080,000
dengan jangka waktu 3 (tiga) tahun sejak with a term of 3 (three) years from the
tanggal emisi dan akan jatuh tempo pada issuance date and will mature on 14 June
tanggal 14 Juni 2027. 2027.
Nisbah dan pendapatan bagi hasil Sukuk Nisbah and profit sharing income from Continuous
Mudharabah Berlandaskan Keberlanjutan Sustainability Sukuk Mudharabah I Bank BSI
Berkelanjutan I Bank BSI Tahap I Tahun 2024 Phase I Year 2024 is grouped into:
dikelompokkan menjadi:
- Sukuk Mudharabah Seri A: pendapatan bagi - Mudharabah Sukuk Series A: mudharabah
hasil sukuk mudharabah yang dihitung sukuk profit sharing income which is calculated
berdasarkan perkalian antara nisbah bagi based on the multiplication of the profit sharing
hasil, dimana besarnya nisbah pemegang nisbah, where the value of the sukuk holder's
sukuk adalah sebesar 74,72% dan nisbah nisbah is 74.72% and the Bank's ratio is
Bank adalah sebesar 25,28% dari pendapatan 25.28% of the revenue shared with a profit
yang dibagihasilkan dengan bagi hasil sebesar sharing equivalent of 6.65% per year;
ekuivalen 6,65% per tahun;
Halaman - 90 - Page
Page 629
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. SUKUK MUDHARABAH DITERBITKAN 28. ISSUED MUDHARABAH SUKUK
Sukuk Keberlanjutan (lanjutan) Sustainability Sukuk (continued)
Nisbah dan pendapatan bagi hasil Sukuk Nisbah and profit sharing income from Continuous
Mudharabah Berlandaskan Keberlanjutan Sustainability Sukuk Mudharabah I Bank BSI
Berkelanjutan I Bank BSI Tahap I Tahun 2024 Phase I Year 2024 is grouped into: (continued)
dikelompokkan menjadi: (lanjutan)
- Sukuk Mudharabah Seri B: pendapatan bagi - Series B Mudharabah Sukuk: mudharabah
hasil sukuk mudharabah yang dihitung sukuk profit sharing income which is calculated
berdasarkan perkalian antara nisbah bagi based on the multiplication of the profit sharing
hasil, dimana besarnya nisbah pemegang nisbah, where the sukuk holder’s nisbah is
sukuk adalah sebesar 75,29% dan nisbah 75.29% and the Bank's nisbah is 24.71% of
Bank adalah sebesar 24,71% dari pendapatan shared income with profit sharing equivalent to
yang dibagihasilkan dengan bagi hasil sebesar 6.70% per year; and
ekuivalen 6,70% per tahun; dan
- Sukuk Mudharabah Seri C: pendapatan bagi - Series C Mudharabah Sukuk: mudharabah
hasil sukuk mudharabah yang dihitung sukuk profit sharing income which is calculated
berdasarkan perkalian antara nisbah bagi based on the multiplication of the profit sharing
hasil, dimana besarnya nisbah pemegang ratio, where the sukuk holder nisbah is 76.41%
sukuk adalah sebesar 76,41% dan nisbah and the Bank's nisbah is 23.59% of shared
Bank adalah sebesar 23,59% dari pendapatan income with a profit sharing equivalent of
yang dibagihasilkan dengan bagi hasil sebesar 6.80% per year.
ekuivalen 6,80% per tahun.
Dana yang diperoleh dari hasil Penawaran Umum The funds obtained from the Continuous Public
Berkelanjutan Sukuk Mudharabah Berlandaskan Offering of Continuous Sustainability Sukuk
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Mudharabah I Bank BSI Phase I Year 2024, after
Tahun 2024, setelah dikurangi dengan biaya-biaya deducting the issuance cost, will be used by the
emisi terkait, akan digunakan Bank untuk Bank on the disbursement of new financing or
penyaluran pembiayaan baru atau pun pembiayaan existing financing, either directly or indirectly, for
yang sudah ada, baik langsung atau pun tidak activities included in the category of Environmental
langsung, atas kegiatan-kegiatan yang termasuk Based Business Activity (“KUBL”) and Social
dalam kategori Kegiatan Usaha Berwawasan Based Business Activity (“KUBS”) as regulated on
Lingkungan (“KUBL”) dan Kegiatan Usaha POJK No. 18 Year 2023 concerning the Issuance
Berwawasan Sosial (“KUBS”) sebagaimana diatur and Requirements of Sustainability Debt and
dalam POJK No. 18 Tahun 2023 tentang Sukuk Securities, with a minimum portion of 30%
Penerbitan dan Persyaratan Efek Bersifat Utang and a maximum portion of 50% for KUBL and a
dan Sukuk Berlandaskan Keberlanjutan, dengan minimum portion of 50% and a maximum portion of
porsi minimal sebesar 30% dan maksimal sebesar 70% for KUBS.
50% untuk KUBL serta minimal 50% dan maksimal
70% untuk KUBS.
Bertindak sebagai wali amanat Sukuk Mudharabah Acting as trustee of Continuous Sustainability
Berlandaskan Keberlanjutan Berkelanjutan I Bank Sukuk Mudharabah I Bank BSI Phase I Year 2024
BSI Tahap I Tahun 2024 adalah PT Bank is PT Bank Tabungan Negara (Persero) Tbk.
Tabungan Negara (Persero) Tbk.
29. PEMBIAYAAN BERJANGKA MUDHARABAH 29. MUDHARABAH TERM FINANCING
2024 2023
Pihak ketiga Third parties
Rupiah 1,000,000 776,250 Rupiah
Per 31 Desember 2023, Bank memiliki fasilitas line As at 31 December 2023, the Bank had a
pembiayaan berjangka mudharabah sebesar mudharabah term financing line facility amounting
USD100.000.000 (nilai penuh) dari PT Bank to USD100,000,000 (full amount) from PT Bank
Maybank Indonesia Tbk sampai dengan Maybank Indonesia Tbk to 29 February 2024.
29 Februari 2024.
Halaman - 91 - Page
Page 630
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
29. PEMBIAYAAN BERJANGKA MUDHARABAH 29. MUDHARABAH TERM FINANCING (continued)
(lanjutan)
Per 31 Desember 2024, Bank memiliki fasilitas line As at 31 December 2024, the Bank obtained a
pembiayaan berjangka mudharabah sebesar mudharabah term financing line facility amounting
USD95.000.000 (nilai penuh) dari PT Bank to USD95,000,000 (full amount) from PT Bank
Maybank Indonesia Tbk dengan jangka waktu Maybank Indonesia Tbk with facility period from
fasilitas dari 21 Februari 2024 sampai dengan 21 February 2024 to 21 February 2025.
21 Februari 2025.
Nisbah bagi hasil pembiayaan berjangka The profit sharing rate of the mudharabah term
mudharabah sebesar 0,59% per tahun untuk tahun financing is 0.59% per annum for the year ended
yang berakhir 31 Desember 2024 dan 0,40% 31 December 2024 and 0.40% to 0.42% per annum
sampai dengan 0,42% per tahun untuk tahun yang for the year ended 31 December 2023. There is no
berakhir 31 Desember 2023. Tidak terdapat collateral pledged for this facility.
agunan yang dijaminkan untuk fasilitas ini.
30. EKUITAS 30. EQUITY
Modal Saham Share Capital
Susunan pemegang saham Bank adalah sebagai The composition of the Bank’s shareholders are as
berikut: follows:
31 Desember/December 2024
Jumlah saham
ditempatkan dan
disetor penuh
(nilai penuh)/
Amount of issued Persentase Jumlah modal
and fully-paid pemilikan/ (nilai penuh)/
share capital Ownership Amount of
Pemegang Saham (full amount) percentage capital (full amount) Shareholders
Modal Dasar Authorised Capital
Saham Seri A Dwiwarna 1 0.00% 500 Series A Dwiwarna share
Saham biasa Seri B 79,999,999,999 100.00% 39,999,999,999,500 Series B common shares
Modal Ditempatkan dan Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna share
Negara Republik Indonesia 1 0.00% 500 Republic of Indonesia
Saham biasa Seri B Series B common shares
PT Bank Mandiri (Persero) Tbk 23,740,608,436 51.47% 11,870,304,218,000 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 10,720,230,418 23.24% 5,360,115,209,000 (Persero)Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7,092,761,655 15.38% 3,546,380,827,500 (Persero) Tbk
Dewan Komisaris: Board of Commissioners:
Suyanto 1,086,400 0.00% 543,200,000 Suyanto
Masduki Baidlowi 1,086,400 0.00% 543,200,000 Masduki Baidlowi
Fauzi 115,000 0.00% 57,500,000 Fauzi
Abu Rokhmad 163,500 0.00% 81,750,000 Abu Rokhmad
Direksi: Board of Directors:
Hery Gunardi 3,354,400 0.01% 1,677,200,000 Hery Gunardi
Bob Tyasika Ananta 1,134,400 0.00% 567,200,000 Bob Tyasika Ananta
Ade Cahyo Nugroho 2,280,100 0.00% 1,140,050,000 Ade Cahyo Nugroho
Anton Sukarna 2,280,100 0.00% 1,140,050,000 Anton Sukarna
Tribuana Tunggadewi 2,280,100 0.00% 1,140,050,000 Tribuana Tunggadewi
Zaidan Novari 1,071,400 0.00% 535,700,000 Zaidan Novari
Saladin D. Effendi 343,100 0.00% 171,550,000 Saladin D. Effendi
Grandhis Helmi Harumansyah 343,100 0.00% 171,550,000 Grandhis Helmi Harumansyah
Ari Rizaldi 13,400 0.00% 6,700,000 Ari Rizaldi
Masyarakat 4,560,108,228 9.90% 2,280,054,114,000 Public
46,129,260,138 100.00% 23,064,630,069,000
Halaman - 92 - Page
Page 631
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
Modal Saham (lanjutan) Share Capital (continued)
31 Desember/December 2023
Jumlah saham
ditempatkan dan
disetor penuh
(nilai penuh)/
Amount of issued Persentase Jumlah modal
and fully-paid pemilikan/ (nilai penuh)/
share capital Ownership Amount of
Pemegang Saham (full amount) percentage capital (full amount) Shareholders
Modal Dasar Authorised Capital
Saham Seri A Dwiwarna 1 0.00% 500 Series A Dwiwarna share
Saham biasa Seri B 79,999,999,999 100.00% 39,999,999,999,500 Series B common shares
Modal Ditempatkan dan Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna share
Negara Republik Indonesia 1 0.00% 500 Republic of Indonesia
Saham biasa Seri B Series B common shares
PT Bank Mandiri (Persero) Tbk 23,740,608,436 51.47% 11,870,304,218,000 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 10,720,230,418 23.24% 5,360,115,209,000 (Persero)Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7,092,761,655 15.38% 3,546,380,827,500 (Persero) Tbk
Dewan Komisaris: Board of Commissioners:
Sutanto 1,010,100 0.00% 505,050,000 Sutanto
Suyanto 822,700 0.00% 411,350,000 Suyanto
Masduki Baidlowi 822,700 0.00% 411,350,000 Masduki Baidlowi
Imam Budi Sarjito 822,700 0.00% 411,350,000 Imam Budi Sarjito
Direksi: Board of Directors:
Hery Gunardi 2,210,600 0.00% 1,105,300,000 Hery Gunardi
Bob Tyasika Ananta 548,400 0.00% 274,200,000 Bob Tyasika Ananta
Ngatari 18,621,200 0.04% 9,310,600,000 Ngatari
Zaidan Novari 517,900 0.00% 258,950,000 Zaidan Novari
Anton Sukarna 1,726,600 0.00% 863,300,000 Anton Sukarna
Tribuana Tunggadewi 1,726,600 0.00% 863,300,000 Tribuana Tunggadewi
Ade Cahyo Nugroho 1,726,600 0.00% 863,300,000 Ade Cahyo Nugroho
Moh. Adib 527,400 0.00% 263,700,000 Moh. Adib
Masyarakat 4,544,576,128 9.87% 2,272,288,064,000 Public
46,129,260,138 100.00% 23,064,630,069,000
Saham Seri A Dwiwarna adalah saham yang Series A Dwiwarna share is share that is specially
dimiliki khusus oleh Negara Republik Indonesia owned by the Republic of Indonesia which grants
yang memberikan hak istimewa sebagai berikut: the following special rights:
• menyetujui dalam Rapat Umum Pemegang • approve in the General Meeting of Shareholders
Saham (“RUPS”) mengenai perubahan (“GMS”) regarding changes to the Articles of
Anggaran Dasar, perubahan permodalan, Association, changes in capital, mergers,
penggabungan, peleburan, pemisahan, consolidations, separations, dissolution and
pembubaran, serta pengambilalihan Bank oleh acquisitions of the Bank by other companies;
perusahaan lain;
• menetapkan pedoman terkait pengembangan • establish guidelines related to the Bank's organic
strategis Bank secara organik maupun and non-organic strategic development;
nonorganik;
• mengusulkan penyelenggaraan RUPS dan mata • propose the arrangement of the GMS and
acara RUPS; dan agenda of the GMS; and
• meminta dan mengakses data dan dokumen • request and access data and documents of the
Bank. Bank.
Pelaksanaan hak-hak istimewa pemegang saham The exercise of the special rights of Series A
Seri A Dwiwarna dapat dikuasakan kepada Dwiwarna shareholders can be delegated to the
pemegang saham pengendali Seri B terbanyak, majority controlling shareholder of Series B, except
kecuali pelaksanaan hak terkait persetujuan atas for the exercise of rights related to the approval for
penggabungan, peleburan, pemisahan, mergers, consolidations, separations, dissolution
pembubaran serta pengambilalihan Bank oleh and acquisitions of the Bank by other companies.
perusahaan lain.
Saham biasa Seri B adalah saham biasa atas Series B common shares are ordinary shares
nama yang dapat dimiliki oleh Negara Republik which can be owned by the Republic of Indonesia
Indonesia dan/atau masyarakat. Pemegang Saham and/or the public. Series B Shareholders have the
Seri B mempunyai hak memberikan suara dimana right to vote in which each one share has the right
setiap satu saham berhak memberikan satu hak to give one voting right.
suara.
Halaman - 93 - Page
Page 632
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
Saldo laba - Telah ditentukan penggunaannya Retained earnings - Appropriated (General
(Cadangan Umum) Reserves)
Cadangan umum pada awalnya dibentuk dalam The general reserves are originally provided in
rangka memenuhi ketentuan Undang-Undang accordance with Law No. 1/1995 article 61
No. 1/1995 Pasal 61 ayat (1) mengenai Perseroan paragraph (1) on Limited Liability Company (later
Terbatas (kemudian diganti dengan Undang- superseded by Limited Liability Company Law No.
Undang Perseroan Terbatas No. 40/2007), yang 40/2007), which requires Indonesian companies to
mengharuskan perusahaan Indonesia untuk set up a general and legal reserve amounting to at
membuat penyisihan cadangan umum dan wajib least 20% of the issued and paid-in capital. This
sebesar sekurang-kurangnya 20% dari jumlah particular law does not regulate the period of time
modal yang ditempatkan dan disetor penuh. in relation to the provision of such reserves.
Undang-Undang tersebut tidak mengatur jangka
waktu untuk pembentukan penyisihan tersebut.
Sesuai Akta Keputusan Rapat Umum Pemegang Deed of Decision of the General Meeting of
Saham PT Bank Syariah Indonesia Tbk Tahun Shareholders of PT Bank Syariah Indonesia Tbk
2022 No. 45 tanggal 22 Mei 2023 dan Tahun 2021 Year 2022 No. 45 dated 22 May 2023 and Year
No. 155 tanggal 27 Mei 2022, pemegang saham 2021 No. 155 dated 27 May 2022, shareholders
menyetujui distribusi laba bersih untuk tahun yang approved the distribution of net profit for the year
berakhir pada tanggal-tanggal 31 Desember 2023 ended 31 December 2023 and 2022, with the
dan 2022, dengan penggunaan sebagai berikut: following usage:
2023 2022
Laba ditahan 3,707,433 2,982,128 Retained earnings
Pembagian dividen 855,561 426,018 Dividend-share
Cadangan umum 1,140,749 852,036 General reserves
5,703,743 4,260,182
Tambahan Modal Disetor Additional Paid-in Capital
Perubahan tambahan modal disetor adalah The movements in additional paid-in capital are as
sebagai berikut: follows:
Saldo pada tanggal 1 Januari 2021 - Balance as at 1 January 2021
Agio saham dari penggabungan usaha 3,237 Agio shares from merger
Imbalan bersih yang secara efektif Net consideration effectively
dialihkan dalam akuisisi terbalik (5,374,061) transferred in reverse acquisition
Penyesuaian yang timbul dari akuisisi terbalik Adjustment arising from reverse acquisition
untuk mencerminkan modal menurut hukum (995,952) to reflect the Bank‘s legal capital
Tambahan modal disetor Additional paid-in capital
per 31 Desember 2021 (6,366,776) as at 31 December 2021
Tambahan modal disetor akibat Penawaran Additional paid-in capital due to
Umum Saham Terbatas pada tahun 2022 2,499,976 Limited Public Offering in 2022
Biaya emisi penerbitan saham (62,300) Share issuance costs
Saldo akhir (3,929,100) Ending balance
31. PENDAPATAN DARI JUAL BELI 31. INCOME FROM SALES AND PURCHASES
2024 2023
Murabahah 13,404,030 12,627,711 Murabahah
Istishna 25 69 Istishna
13,404,055 12,627,780
Halaman - 94 - Page
Page 633
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
32. PENDAPATAN DARI BAGI HASIL 32. INCOME FROM PROFIT SHARING
2024 2023
Musyarakah 7,841,527 5,843,007 Musyarakah
Mudharabah 159,677 97,479 Mudharabah
8,001,204 5,940,486
33. PENDAPATAN DARI IJARAH - BERSIH 33. INCOME FROM IJARAH - NET
2024 2023
Ijarah muntahiyah bittamlik - bersih 171,137 43,574 Ijarah muntahiyah bittamlik - net
Ijarah multijasa - bersih 20,987 111,872 Multi-services ijarah - net
192,124 155,446
Pendapatan Ijarah Muntahiyah Bittamlik (“IMBT”) - Income from Ijarah Muntahiyah Bittamlik (“IMBT”) -
bersih merupakan pendapatan pokok dan margin net represents the principal and margin income
IMBT setelah dikurangi beban penyusutan, dan from IMBT after deducting depreciation expenses
penurunan nilai aset ijarah. Pendapatan ijarah and impairment of ijarah assets. Multi-services
multijasa - bersih merupakan pendapatan ijarah ijarah income - net represents indirect ijarah
tidak langsung atas margin dan pokok ijarah income from the principal and margin of multi-
multijasa setelah dikurangi biaya yang dibayarkan services ijarah after deducting fees paid to the
kepada pemberi jasa awal. initial service provider.
34. PENDAPATAN USAHA UTAMA LAINNYA 34. OTHER MAIN OPERATING INCOME
2024 2023
Pendapatan dari investasi Income from investments
pada surat berharga 3,086,500 3,012,345 in marketable securities
Pendapatan dari Deposito Berjangka Income from Bank Indonesia
Syariah Bank Indonesia 366,792 319,541 Sharia Term Deposits
Pendapatan atas penempatan Income from placement in Minimum
Giro Wajib Minimum ("GWM") 104,549 130,309 Statutory Reserve Requirement (“GWM”)
Bagi hasil penempatan Profit sharing from placements
pada bank lain 76,109 24,086 with other bank
Bonus dari Sertifikat Bank Bonus from Bank Indonesia
Indonesia Syariah ("SBIS") dan Sharia Certificates ("SBIS") and
Fasilitas Simpanan Bank Bank Indonesia Sharia Deposit
Indonesia Syariah ("FASBIS") 66,870 41,750 Facilities ("FASBIS")
3,700,820 3,528,031
35. HAK PIHAK KETIGA ATAS BAGI HASIL 35. THIRD PARTIES’ SHARE ON RETURN
2024 2023
Deposito mudharabah 5,539,666 4,148,029 Mudharabah time deposits
Giro mudharabah 1,100,295 791,764 Mudharabah demand deposits
Tabungan mudharabah 432,774 466,655 Mudharabah savings deposits
PaSBI 368,533 221,325 PaSBI
Dana pihak ketiga terikat 180,666 119,316 Restricted third party funds
Sukuk keberlanjutan 108,999 - Sustainability sukuk
SIMA dan SIKA 78,898 74,464 SIMA and SIKA
Pembiayaan berjangka mudharabah 37,282 32,710 Mudharabah term financing
Musyarakah-mudharabah Musyarakah-mudharabah
musytarakah 20,576 21,003 musytarakah
Sukuk mudharabah subordinasi 16,514 115,849 Subordinated sukuk mudharabah
SIPA 4,826 2,053 SIPA
7,889,029 5,993,168
Halaman - 95 - Page
Page 634
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PENDAPATAN USAHA LAINNYA 36. OTHER OPERATING INCOME
Pendapatan usaha lainnya terdiri dari: Other operating income consists of:
2024 2023*)
Pendapatan imbalan jasa perbankan Fee based income from banking services
Pendapatan rahn 1,001,349 727,749 Income from rahn
Pendapatan layanan internet banking 414,190 314,155 Income from internet banking services
Pendapatan transaksi Bancassurance 343,480 - Income from Bancassurance transactions
Pendapatan administrasi tabungan Income from saving deposits
dan giro 333,028 346,871 and demand deposits administration
Pendapatan administrasi pembiayaan 313,896 331,669 Income from financing administration
Pendapatan administrasi dan komisi Income from administration and
selain pembiayaan 168,141 101,813 commission other than financing
Pendapatan jasa pembayaran 166,418 135,742 Income from payment services
Pendapatan transaksi ATM 159,942 173,310 Income from ATM transactions
Pendapatan kartu Hasanah 147,380 143,621 Income from Hasanah Card
Pendapatan komisi asuransi 134,976 157,705 Income from insurance commission
Pendapatan jasa ekspor impor 127,598 105,916 Income from export import services
Pendapatan pembiayaan sindikasi 87,588 84,903 Syndicated financing fee
Pendapatan transaksi Income from foreign
mata uang asing - bersih 65,316 60,972 exchange transaction - net
Pendapatan jasa penjualan sukuk Income from service of sale of sukuk
dan reksa dana 46,374 31,570 and mutual funds
Pendapatan transaksi remittance 31,237 26,749 Income from remittance transactions
Pendapatan ganti rugi Income from restructuring
restrukturisasi (ta'widh) 27,467 32,221 compensation (ta'widh)
Lainnya 109,982 95,808 Others
3,678,362 2,870,774
Keuntungan investasi surat berharga Gain from marketable securities
Keuntungan pelepasan surat berharga 593,258 216,017 Gain on sale of marketable securities
(Penurunan)/kenaikan nilai surat berharga (Decrease)/increase in marketable securities
diukur pada nilai wajar melalui laba rugi (6,059) 26,093 measured at fair value through profit or loss
587,199 242,110
Pendapatan lainnya Other income
Penerimaan kembali atas piutang dan
pembiayaan yang telah Subsequent recoveries of receivables
dihapusbukukan 1,290,918 1,091,582 and financing written-off
5,556,479 4,204,466
Pendapatan imbalan jasa perbankan - lainnya Fee based income from banking services - others
antara lain pendapatan atas wesel SKBDN, are income from SKBDN bills, income from trust
pendapatan trust receipt, pendapatan cetak receipt, income from bank statement printing, and
rekening koran, dan pendapatan administrasi jasa fees for banking service administration fees.
perbankan.
37. BEBAN GAJI DAN TUNJANGAN 37. SALARIES AND BENEFITS EXPENSES
Beban gaji dan tunjangan terdiri dari: Salaries and benefits consist of:
2024 2023
Gaji dan upah 3,862,690 3,776,223 Salaries and wages
Tunjangan karyawan 997,154 976,738 Employee allowances
Pendidikan dan pelatihan 175,822 123,890 Education and training
Lainnya 248,470 158,364 Others
5,284,136 5,035,215
Lainnya antara lain beban imbalan kerja dan beban Others are employee benefits expenses and
kegiatan komunitas pegawai. employee community activity expenses.
*) *)
Direklasifikasi, lihat Catatan 53 Reclassified, see Note 53
Halaman - 96 - Page
Page 635
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. BEBAN UMUM DAN ADMINISTRASI 38. GENERAL AND ADMINISTRATIVE EXPENSES
Beban umum dan administrasi terdiri dari: General and administrative expenses consist of:
2024 2023
Penyusutan aset tetap dan Depreciation of fixed assets
aset hak guna dan amortisasi and right-of-use assets and amortisation
aset tidak berwujud (Catatan 14) 1,049,718 837,672 of intangible assets (Note 14)
Beban promosi 902,652 679,093 Promotion expenses
Beban outsourcing 838,642 730,416 Outsourcing expenses
Beban penjaminan 599,218 530,276 Underwriting expenses
Beban komunikasi 396,939 301,509 Communication expenses
Beban sewa (Catatan 14) 393,072 310,255 Rent expenses (Note 14)
Beban transportasi 284,183 220,052 Transportation expenses
Beban pemeliharaan dan perbaikan 254,239 173,267 Service and maintenance expenses
Beban jasa tenaga ahli 196,396 161,460 Professional fees expenses
Beban pungutan OJK 192,549 162,414 OJK fees expenses
Beban perlengkapan 186,954 143,505 Supplies expenses
Beban lisensi software 175,629 88,045 Software license expenses
Beban barang dan jasa lain 157,330 125,900 Other goods & services expenses
Beban listrik, air dan gas 128,844 123,948 Electricity, water and gas expenses
Beban alat tulis kantor 121,582 103,813 Office stationery expenses
Beban asuransi 97,014 91,006 Insurance expenses
Ujrah administrasi 90,604 93,531 Administrative ujrah
Lainnya 277,061 293,776 Others
6,342,626 5,169,938
Beban umum dan administrasi lain-lain terdiri dari: Other general and administrative expenses consist
beban penunjang kinerja, beban sinergi bank of: performance support expenses, conventional
konvensional, beban perubahan nama kreditur, bank synergy expenses, creditor name change
beban komisi jaringan visa, beban akses data expenses, visa network commission expenses,
Dinas Kependudukan dan Pencatatan Sipil, beban Population and Civil Registry Service data access
pajak reklame, dan lainnya. expenses, advertising tax expenses, and others.
39. BEBAN CADANGAN KERUGIAN PENURUNAN 39. PROVISION FOR IMPAIRMENT LOSSES ON
NILAI ASET PRODUKTIF DAN NONPRODUKTIF EARNING AND NON-EARNING ASSETS - NET
- BERSIH
Beban cadangan kerugian penurunan nilai aset Provision for impairment losses on earning and
produktif dan nonproduktif - bersih terdiri dari: non-earning assets - net, consist of:
2024 2023
Giro dan penempatan pada Current accounts and placements
bank lain (Catatan 6) (6,999) 4,628 with other banks (Note 6)
Investasi pada surat berharga Investments in marketable
(Catatan 7) (97,218) 121,872 securities (Note 7)
Tagihan akseptasi (Catatan 8) (2,457) (374) Acceptances receivables (Note 8)
Piutang (Catatan 9) 967,838 1,536,234 Receivables (Note 9)
Pinjaman qardh (Catatan 10) 27,969 80,586 Funds of qardh (Note 10)
Pembiayaan mudharabah (Catatan 11) 44,110 11,962 Mudharabah financing (Note 11)
Pembiayaan musyarakah (Catatan 12) 1,069,868 892,055 Musyarakah financing (Note 12)
Estimasi kerugian komitmen Estimated losses on commitments
dan kontinjensi (Catatan 41) (8,443) 3,246 and contingencies (Note 41)
Aset nonproduktif (102,910) (29,681) Non-earning assets
Aset lainnya 2,109 1,951 Other assets
1,893,867 2,622,479
Halaman - 97 - Page
Page 636
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. LABA PER SAHAM 40. EARNINGS PER SHARE
Perhitungan laba per saham adalah sebagai The computation of earnings per share, are as
berikut: follows:
2024 2023
Laba tahun berjalan 7,005,888 5,703,743 Income for the year
Jumlah rata-rata tertimbang saham Weighted average number of shares
biasa yang beredar (nilai penuh) 46,129,260,138 46,129,260,138 outstanding (full amount)
Laba bersih per saham dasar dan Basic and diluted earnings
dilusian (Rupiah penuh) 151.88 123.65 per share (full Rupiah)
41. INFORMASI MENGENAI KOMITMEN DAN 41. INFORMATION ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
a. Bank memiliki tagihan dan liabilitas komitmen a. The Bank’s receivables and payables from
dan kontinjensi sebagai berikut: commitments and contingencies are as follows:
2024 2023
Tagihan komitmen Commitments receivables
Pihak ketiga Third parties
Pembelian berjangka mata uang Unsettled purchase of
asing yang belum diselesaikan 464,508 - foreign currency futures
Liabilitas komitmen Commitments payables
Pihak ketiga Third parties
Fasilitas pembiayaan
yang belum digunakan 2,090,286 1,775,974 Unused financing facilities
L/C yang tidak dapat dibatalkan 202,609 267,737 Irrevocable L/C
Kewajiban subrogasi 140,040 137,094 Subrogation payables
Penjualan berjangka mata uang Sales of foreign currency
asing yang belum diselesaikan 489,752 114,862 futures unresolved
2,922,687 2,295,667
Pihak berelasi Related parties
Fasilitas pembiayaan
yang belum digunakan 48,602 117,375 Unused financing facilities
L/C yang tidak dapat dibatalkan 161,978 98,238 Irrevocable L/C
210,580 215,613
Liabilitas komitmen - bersih 2,668,759 2,511,280 Commitments payables - net
Tagihan kontinjensi Contingencies receivables
Pihak ketiga Third parties
Pendapatan dari pembiayaan Income from non-performing
bermasalah 425,397 335,215 financing
Bank garansi (kafalah) Bank guarantees (kafalah)
yang diterima 245,046 234,419 received
Lainnya 35,611 30,923 Others
706,054 600,557
Liabilitas kontinjensi Contingencies payables
Pihak ketiga Third parties
Garansi yang diterbitkan 1,532,802 2,099,170 Bank guarantees issued
Pihak berelasi Related parties
Garansi yang diterbitkan 507,923 738,668 Bank guarantees issued
2,040,725 2,837,838
Liabilitas kontinjensi - bersih 1,334,671 2,237,281 Contingencies payables - net
Halaman - 98 - Page
Page 637
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
41. INFORMASI MENGENAI KOMITMEN DAN 41. INFORMATION ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
b. Transaksi komitmen dan kontinjensi yang b. The transactions of commitments and
terjadi dalam kegiatan normal Bank yang contingencies in the normal course of the
mempunyai risiko pembiayaan adalah sebagai Bank’s activities that have financing risks are as
berikut: follows:
2024 2023
Garansi yang diterbitkan 2,040,725 2,837,838 Bank guarantees issued
Fasilitas pembiayaan
yang belum digunakan 2,138,888 1,893,349 Unused financing facilities
L/C yang tidak dapat dibatalkan 364,587 365,975 Irrevocable L/C
4,544,200 5,097,162
c. Kolektibilitas komitmen dan kontinjensi pada c. The collectibility of commitments and
rekening administratif yang mempunyai risiko contingencies with financing risk on
pembiayaan diungkapkan pada Catatan 54k. administrative accounts is disclosed in Note
54k.
d. Perubahan cadangan kerugian penurunan nilai d. The movements of allowance for impairment
estimasi komitmen dan kontijensi adalah losses on estimated commitments and
sebagai berikut: contingencies are as follows:
2024 2023
Saldo awal tahun 32,017 28,873 Beginning balance
(Pembalikan)/pembentukan selama (Reversal)/provision
tahun berjalan (Catatan 39) (8,443) 3,246 during the year (Note 39)
Selisih kurs 471 (102) Exchange rate difference
Saldo akhir tahun 24,045 32,017 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan atas nilai estimasi impairment losses on estimated commitments
komitmen dan kontijensi yang dibentuk telah and contingencies is adequate and in
memadai dan telah sesuai dengan ketentuan compliance with OJK regulations.
OJK.
42. LIABILITAS IMBALAN KERJA 42. EMPLOYEE BENEFIT LIABILITIES
2024 2023
Imbalan pasca kerja jangka panjang 374,963 463,243 Long-term post-employment benefits
Cuti besar 159,767 204,021 Grand leaves
534,730 667,264
Bank memiliki Program Pensiun Iuran Pasti Bank has a defined contribution plan (“PPIP”) for all
(“PPIP”) yang meliputi seluruh karyawan tetap yang permanent employees which managed by the
dikelola oleh Dana Pensiun Lembaga Keuangan pension funds (“DPLK”) as follows:
(“DPLK”) sebagai berikut:
1. DPLK BRI yang telah mendapatkan 1. DPLK BRI which has been approved by OJK
pengesahan berdasarkan Keputusan Otoritas through its Decision Letter No. KEP-
Jasa Keuangan No. KEP-19/NB.1/2022 19/NB.1/2022 dated 21 March 2022.
tanggal 21 Maret 2022.
2. DPLK AXA Mandiri yang telah mendapatkan 2. DPLK AXA Mandiri which has been approved
pengesahan berdasarkan Keputusan Otoritas by OJK through its Decision Letter No. KEP-
Jasa Keuangan No. KEP-29/NB.01/2022 29/NB.01/2022 dated 18 April 2022.
tanggal 18 April 2022.
3. DPLK BNI yang telah mendapatkan 3. DPLK BNI which has been approved by OJK
pengesahan berdasarkan Keputusan Otoritas through its Decision Letter No. KEP-
Jasa Keuangan No. KEP-31/NB.01/2022 31/NB.01/2022 dated 13 May 2022.
tanggal 13 Mei 2022.
Halaman - 99 - Page
Page 638
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. LIABILITAS IMBALAN KERJA (lanjutan) 42. EMPLOYEE BENEFIT LIABILITIES (continued)
Jumlah iuran yang dibayarkan Bank sebesar The total contributions paid by the Bank amounting
Rp189.334 dan Rp181.524 untuk tahun yang to Rp189,334 and Rp181,524 for the year ended
berakhir pada 31 Desember 2024 dan 2023. 31 December 2024 and 2023.
Selain itu, Bank memiliki Program Pensiun Untuk In addition, the Bank has a defined benefit plan
Kompensasi Pesangon ("PPUKP") untuk pegawai (“PPUKP”) for ex-legacy BRIS employees which
ex-legacy BRIS yang dikelola oleh DPLK BRI. managed by DPLK BRI.
Perhitungan aktuaria per tanggal 31 Desember The actuarial calculations as at 31 December 2024
2024 dan 2023 dilakukan oleh KKA Steven & and 2023 were prepared by KKA Steven & Mourits,
Mourits, aktuaris independen, dalam laporannya an independent actuary, in its reports dated
masing-masing tertanggal 23 Desember 2024 dan 23 December 2024 and 15 December 2023,
15 Desember 2023. respectively.
Perhitungan aktuaria tersebut menggunakan The above actuarial calculations were using the
metode Projected Unit Credit serta Projected Unit Credit Method with the following key
mempertimbangkan asumsi-asumsi utama sebagai assumptions:
berikut:
2024 2023
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto 7.10% 6.70% Discount rate
Tingkat kenaikan gaji 6.50% 7.00% Rate of salary increases
Asumsi lainnya: Other assumptions:
Usia pensiun normal 36 - 56 tahun/years 36 - 56 tahun/years Normal retirement age
Tingkat kematian Modifikasi Modifikasi Mortality rate
Tabel Mortalitas/ Tabel Mortalitas/
Adjusted Mortality Adjusted Mortality
Table Table
Indonesia Indonesia
TMI-IV-2019 TMI-IV-2019
Tingkat cacat 10% dari tingkat 10% dari tingkat Disability rate
kematian/10% kematian/10%
from mortality rate from mortality rate
Imbalan pasca kerja jangka panjang Long-term post-employment benefit
Rekonsiliasi status pembiayaan atas program A reconciliation of the funding status of the pension
pensiun disajikan sebagai berikut: plan are as follows:
2024 2023
Nilai kini liabilitas manfaat pasti yang Present value of funded defined
didanai 504,612 585,282 benefit obligations
Nilai wajar aset dana pensiun (129,649) (122,039) Fair value of pension plan assets
Nilai bersih kewajiban 374,963 463,243 Net liability
Mutasi nilai kini liabilitas manfaat pasti yang didanai The movements in the present value of funded
selama tahun berjalan adalah sebagai berikut: defined benefit obligations for the year are as
follows:
2024 2023
Pada awal tahun 585,282 626,386 At the beginning of the year
Biaya jasa kini 65,683 86,195 Current service cost
Biaya jasa lalu - (140,986) Past service cost
Biaya bunga 34,844 42,951 Interest cost
(Keuntungan)/kerugian pengukuran Actuarial (gain)/loss on
kembali aktuarial (137,052) 33,913 remeasurement
548,757 648,459
Pembayaran imbalan pasca kerja Payment of post-employment
selama tahun berjalan (44,145) (63,177) benefit during the year
504,612 585,282
Halaman - 100 - Page
Page 639
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. LIABILITAS IMBALAN KERJA (lanjutan) 42. EMPLOYEE BENEFIT LIABILITIES (continued)
Imbalan pasca kerja jangka panjang (lanjutan) Long-term post-employment benefit (continued)
Rekonsiliasi atas mutasi liabilitas bersih selama The reconciliation of the movements of the net
tahun yang berakhir 31 Desember 2024 dan 2023 liabilities for the year ended 31 December 2024
adalah sebagai berikut: and 2023 is as follows:
2024 2023
Kewajiban bersih pada Net liabilities at the
awal tahun 463,243 510,868 beginning of the year
Beban tahun berjalan 176,523 29,623 Current year expenses
Pengukuran kembali diakui sebagai
pendapatan komprehensif Remeasurement recognised as other
lainnya akibat: comprehensive income due to:
Changes in
Perubahan asumsi ekonomis (92,804) 32,719 economic assumptions
Changes from
Perubahan dari penyesuaian historis (43,326) 2,462 experience adjustment
(136,130) 35,181
Pembayaran imbalan pasca kerja Payment of post-employment
selama tahun berjalan (44,145) (63,177) benefit during the year
Kelebihan pembayaran imbalan (84,528) (49,252) Excess benefit payment
Kewajiban bersih pada akhir Net liabilities at the end of the
tahun 374,963 463,243 year
Mutasi nilai wajar aset program untuk tahun yang The movements in the fair value of plan assets for
berakhir adalah sebagai berikut: the year ended are as follows:
2024 2023
Pada awal tahun 122,039 115,518 At the beginning of the year
Hasil dari aset program (923) (1,267) Return on plan assets
Keuntungan aktuarial 8,533 7,788 Actuarial gains
129,649 122,039
Biaya imbalan pensiun yang dibebankan pada Pension expenses recognised in the statements of
laporan laba rugi adalah sebagai berikut: profit or loss, are as follows:
2024 2023
Biaya jasa kini 65,683 86,195 Current service cost
Biaya jasa lalu - (140,986) Past service cost
Bunga bersih 26,312 35,162 Net Interest
Kelebihan pembayaran imbalan 84,528 49,252 Excess benefits payment
Biaya yang dibebankan pada Expense recognised in
laporan laba rugi 176,523 29,623 profit or loss
Biaya yang dibebankan pada Expense recognised in
laporan laba rugi 176,523 29,623 profit or loss
Pengukuran kembali yang diakui Remeasurement effect
pada penghasilan recognised in other
komprehensif lain (136,130) 35,181 comprehensive income
Biaya imbalan pasti 40,393 64,804 Defined benefit cost
Pada tanggal 31 Desember 2024 dan 2023, aset As at 31 December 2024 and 2023, plan assets
program diinvestasikan ke dalam instrumen pasar invested to sharia money market each amounting
uang syariah masing-masing sebesar Rp129.649 to Rp129,649 and Rp122,039.
dan Rp122.039.
Halaman - 101 - Page
Page 640
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. LIABILITAS IMBALAN KERJA (lanjutan) 42. EMPLOYEE BENEFIT LIABILITIES (continued)
Imbalan pasca kerja jangka panjang (lanjutan) Long-term post-employment benefit (continued)
Hasil yang diharapkan dari aset program The expected return on plan assets is determined
ditentukan dengan mempertimbangkan imbal hasil by considering the expected return available on the
yang diharapkan atas aset yang mengacu pada assets in accordance with the current investment
kebijakan investasi. Hasil investasi bunga tetap policy. Expected yields on fixed interest
didasarkan pada hasil pengembalian bruto pada investments are based on gross redemption yields
tanggal pelaporan. Hasil yang diharapkan dari as at the reporting date. Expected return on equity
investasi ekuitas dan properti mencerminkan and property investments reflect long-term real
tingkat imbal hasil jangka panjang aktual yang rates of return experienced in the respective
terjadi untuk tiap-tiap pasar. markets.
Bank terekspos beberapa risiko atas program The Bank is exposed to a number of risks through
imbalan kerja seperti risiko yang terekspos pada its employee benefit plans such as the exposed
program manfaat pasti adalah adanya tingkat hasil risks in the defined benefit pension plan is the
investasi di bawah asumsi discount rate dan lower return on investment compared to
kenaikan gaji aktual yang lebih besar dari asumsi. assumption on discount rate and the increase in
Hal tersebut menimbulkan peningkatan iuran yang the actual salary is higher than its assumption.
dibayarkan kepada dana pensiun. These will cause an increase in benefit paid to
pension fund.
Untuk memastikan bahwa posisi investasi telah To ensure that the position of investments is
sesuai dengan kerangka Asset Liability Matching consistent with the Asset Liability Management
(“ALMA”), Bank melakukan pemantauan terhadap (“ALMA”) framework, the Bank performs monitoring
investasi atas program pensiun (baik iuran pasti over the investment for the pension program (for
maupun manfaat pasti) dan memastikan tingkat both defined benefit and contribution plans) and
investasi dimaksud mencapai tingkat diskonto yang performs action to ensure the return of investments
digunakan. Selain itu, dilakukan implementasi will meet the applicable discount rate. Apart from
kebijakan penyesuaian gaji sesuai dengan asumsi that, implementation of salary adjustment policy
yang telah digunakan dalam perhitungan aktuaria has been performed in accordance to the
untuk mengurangi selisih hasil perhitungan atas assumptions used by actuarial calculation to
proyeksi imbalan kerja pasca kerja dengan reduce the gap on the calculation of projected post-
realisasinya. employment benefit with its realisation.
Rata-rata durasi kewajiban manfaat pasti pada The average duration of the defined benefit
tanggal 31 Desember 2024 adalah 7,98 tahun obligations as at 31 December 2024 is 7.98 years
(2023: 8,89 tahun). (2023: 8.89 years).
Cuti besar Grand leaves
Mutasi untuk cadangan atas cuti besar masing- The movements of allowance for grand leaves as at
masing pada tanggal 31 Desember 2024 dan 2023 31 December 2024 and 2023, respectively, are as
adalah sebagai berikut: follows:
2024 2023
Liabilitas pada awal tahun 204,021 178,150 Liabilities at beginning of the year
Beban cuti besar Grand leaves expense
pada tahun berjalan 44,845 102,955 during the year
Pembayaran cuti besar Payment of grand leaves
selama tahun berjalan (89,099) (77,084) during the year
159,767 204,021
Halaman - 102 - Page
Page 641
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
42. LIABILITAS IMBALAN KERJA (lanjutan) 42. EMPLOYEE BENEFIT LIABILITIES (continued)
Cuti besar (lanjutan) Grand leaves (continued)
Beban cuti besar untuk tahun yang berakhir pada Grand leaves expense for the year ended 31
tanggal 31 Desember 2024 dan 2023 berdasarkan December 2024 and 2023 based on actuarial
perhitungan aktuaria adalah sebagai berikut: calculation are as follows:
2024 2023
Biaya jasa kini 69,662 65,008 Current service cost
Biaya bunga 12,024 10,609 Interest cost
Kerugian aktuarial 10,688 27,338 Actuarial loss
Biaya jasa lalu (47,529) - Past service costs
Jumlah 44,845 102,955 Total
Sensitivitas dari kewajiban manfaat pasti terhadap The sensitivity of defined benefit obligations to
perubahan asumsi aktuaria adalah sebagai berikut: changes in the actuarial assumptions is as follows:
Dampak terhadap kewajiban imbalan kerja/
Impact on employee benefit liabilities
(Kenaikan)/penurunan
manfaat pasti/
Perubahan asumsi/ (Increase)/decrease
31 Desember 2024 Change in assumption benefit obligation 31 December 2024
Tingkat diskonto Kenaikan/increase 1% (30,654) Discount rate
Penurunan/decrease 1% 33,688
Tingkat kenaikan gaji Kenaikan/increase 1% 100,720 Salary increase rate
Penurunan/decrease 1% (76,546)
Dampak terhadap kewajiban imbalan kerja/
Impact on employee benefit liabilities
(Kenaikan)/penurunan
manfaat pasti/
Perubahan asumsi/ (Increase)/decrease
31 Desember 2023 Change in assumption benefit obligation 31 December 2023
Tingkat diskonto Kenaikan/increase 1% (41,838) Discount rate
Penurunan/decrease 1% 46,501
Tingkat kenaikan gaji Kenaikan/increase 1% 123,028 Salary increase rate
Penurunan/decrease 1% (96,626)
Analisis jatuh tempo yang diharapkan dari manfaat Expected maturity analysis of undiscounted
pensiun yang tidak terdiskonto adalah sebagai pension is as follows:
berikut:
Kurang dari 2 sampai 5
1 tahun/ tahun/ Lebih dari 5
Less than a Between 2 to tahun/ Jumlah/
year 5 years Over 5 years Total
31 Desember 2024 31 December 2024
Pensiun 53,202 311,490 1,272,552 1,637,244 Pension
Cuti besar 90,747 353,551 1,077,635 1,521,933 Grand leaves
Jumlah 143,949 665,041 2,350,187 3,159,177 Total
31 Desember 2023 31 December 2023
Pensiun 67,173 313,056 1,720,505 2,100,734 Pension
Cuti besar 88,663 365,172 1,312,773 1,766,608 Grand leaves
Jumlah 155,836 678,228 3,033,278 3,867,342 Total
Halaman - 103 - Page
Page 642
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
43. JAMINAN PEMERINTAH TERHADAP 43. GOVERNMENT GUARANTEES ON
KEWAJIBAN PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated 22 September 2004
22 September 2004, efektif sejak tanggal effective on 22 September 2005, as amended by
22 September 2005, sebagaimana diubah dengan The Government Regulation of the Republic of
Peraturan Pemerintah Pengganti Undang-Undang Indonesia for Substitute of Law No. 3 dated
Republik Indonesia No. 3 tanggal 13 Oktober 2008, 13 October 2008, the Government established the
Lembaga Penjaminan Simpanan (“LPS”) dibentuk Deposit Insurance Institution (“LPS”) to guarantee
untuk menjamin kewajiban tertentu bank-bank certain liabilities of commercial banks based on the
umum berdasarkan program penjaminan yang prevailing guarantee programs, in which the
berlaku, yang besaran nilai jaminannya dapat guaranteed amount may change if they meet
berubah jika memenuhi kriteria tertentu yang certain specified criteria.
berlaku.
Berdasarkan peraturan LPS No. 2 tanggal 22 Based on LPS Regulation No. 2 dated 22
September 2014 tentang perubahan peraturan LPS September 2014 regarding amendment of LPS
No. 2/PLPS/2010 tentang program penjaminan Regulation No. 2/PLPS/2010 regarding the Deposit
simpanan dimana simpanan yang dijamin meliputi Guarantee Program, the deposits guaranteed
giro wadiah, giro mudharabah, tabungan wadiah, included wadiah demand deposits, mudharabah
tabungan mudharabah, deposito mudharabah dan demand deposits, wadiah savings deposits,
simpanan dari bank lain. mudharabah savings deposits, mudharabah time
deposits and deposits from other banks.
Berdasarkan Peraturan Pemerintah Republik Based on the Government of the Republic of
Indonesia No. 66 tahun 2008 tanggal Indonesia Regulation No. 66 Year 2008
13 Oktober 2008, tentang “Besarnya Nilai dated 13 October 2008, regarding “the Amount of
Simpanan yang Dijamin Lembaga Penjaminan Public Deposits Guaranteed by the Government
Simpanan”, pada tanggal 31 Desember 2024 dan Established Deposit Insurance Institution”, as at 31
2023 jumlah simpanan yang dijamin LPS adalah December 2024 and 2023 the amount of deposits
simpanan sampai dengan Rp2.000.000.000 (nilai that are guaranteed by LPS amounted to
penuh) untuk per nasabah per bank. Rp2,000,000,000 (full amount) for each customer
of each bank.
Pada tanggal 31 Desember 2024 dan 2023, Bank As at 31 December 2024 and 2023, the Bank is a
adalah peserta dari program penjaminan tersebut. participant of the government guarantee program.
Beban penjaminan dana pihak ketiga yang Insurance premium related to third party funds paid
dijaminkan kepada LPS adalah Rp599.081 dan to LPS amounted to Rp599,081 and Rp530,162 for
Rp530.162 masing-masing untuk tahun yang the year ended 31 December 2024 and 2023,
berakhir pada tanggal 31 Desember 2024 dan respectively.
2023.
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi. Semua transaksi into certain transactions with related parties. All
dengan pihak berelasi telah dilakukan dengan transactions with related parties have met the
kebijakan dan syarat yang telah disepakati agreed terms and conditions.
bersama.
a. Jenis hubungan a. Type of relationships
Pihak berelasi secara entitas dan/atau Related parties from the entity level and/or
manajemen: management are:
Hubungan pihak berelasi sebagai pemegang Related party relationship as the ultimate
saham utama shareholder
Pemerintah Republik Indonesia melalui The Government of Republic of Indonesia through
Kementerian Keuangan the Ministry of Finance
Hubungan pihak berelasi sebagai pemegang Related party relationship as the controlling
saham pengendali shareholder
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Halaman - 104 - Page
Page 643
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Hubungan pihak berelasi sebagai pemegang
saham Related party relationship as the shareholder
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
PT BRI Danareksa Sekuritas PT BRI Danareksa Sekuritas
PT BNI Life Insurance PT BNI Life Insurance
PT Mandiri Sekuritas PT Mandiri Sekuritas
AirNav Indonesia AirNav Indonesia
Entitas dan lembaga pemerintah Government entities and institutions
BPJS Kesehatan BPJS Kesehatan
BPJS Ketenagakerjaan BPJS Ketenagakerjaan
Dana Pensiun Bank Mandiri Dana Pensiun Bank Mandiri
Lembaga Pembiayaan Ekspor Indonesia Lembaga Pembiayaan Ekspor Indonesia
Perum BULOG Perum BULOG
Perum DAMRI Perum DAMRI
Perum Jasa Tirta I Perum Jasa Tirta I
Perum Jasa Tirta II Perum Jasa Tirta II
Perum Percetakan Negara Republik Indonesia Perum Percetakan Negara Republik Indonesia
Perum Perhutani Perum Perhutani
Perum Perumnas Perum Perumnas
Perum Peruri Perum Peruri
Perusahaan Penerbit SBSN Indonesia Perusahaan Penerbit SBSN Indonesia
PT Adhi Commuter Properti Tbk PT Adhi Commuter Properti Tbk
PT Adhi Jalintim Riau PT Adhi Jalintim Riau
PT Adhi Karya (Persero) Tbk PT Adhi Karya (Persero) Tbk
PT Adhi Persada Beton PT Adhi Persada Beton
PT Adhi Persada Gedung PT Adhi Persada Gedung
PT Adhi Persada Properti PT Adhi Persada Properti
PT Aero Globe Indonesia PT Aero Globe Indonesia
PT Aerofood Indonesia PT Aerofood Indonesia
PT Aerojasa Cargo PT Aerojasa Cargo
PT Agro Medika Nusantara PT Agro Medika Nusantara
PT Agro Sinergi Nusantara PT Agro Sinergi Nusantara
PT Alur Pelayaran Barat Surabaya PT Alur Pelayaran Barat Surabaya
PT Amarta Karya (Persero) PT Amarta Karya (Persero)
PT Aneka Tambang Tbk PT Aneka Tambang Tbk
PT Angkasa Pura I PT Angkasa Pura I
PT Angkasa Pura II PT Angkasa Pura II
PT Angkasa Pura Hotel PT Angkasa Pura Hotel
PT Angkasa Pura Kargo PT Angkasa Pura Kargo
PT Angkasa Pura Logistik PT Angkasa Pura Logistik
PT Angkasa Pura Properti PT Angkasa Pura Properti
PT Angkasa Pura Retail PT Angkasa Pura Retail
PT Angkasa Pura Sarana Digital PT Angkasa Pura Sarana Digital
PT Angkasa Pura Solusi PT Angkasa Pura Solusi
PT Angkasa Pura Solusi Integra PT Angkasa Pura Solusi Integra
PT Angkasa Pura Supports PT Angkasa Pura Supports
PT Antam Resourcindo PT Antam Resourcindo
PT ASABRI (Persero) PT ASABRI (Persero)
PT ASDP Indonesia Ferry (Persero) PT ASDP Indonesia Ferry (Persero)
PT Asuransi Asei Indonesia PT Asuransi Asei Indonesia
PT Asuransi BRI Life PT Asuransi BRI Life
PT Asuransi Jasa Indonesia PT Asuransi Jasa Indonesia
PT Asuransi Jasa Indonesia Syariah PT Asuransi Jasa Indonesia Syariah
PT Asuransi Jasa Raharja (Persero) PT Asuransi Jasa Raharja (Persero)
PT Asuransi Jiwa IFG PT Asuransi Jiwa IFG
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia
PT Asuransi Jiwa Taspen PT Asuransi Jiwa Taspen
PT Asuransi Jiwasraya (Persero) PT Asuransi Jiwasraya (Persero)
PT Asuransi Kredit Indonesia (Persero) PT Asuransi Kredit Indonesia (Persero)
PT Asuransi Tugu Pratama Indonesia Tbk PT Asuransi Tugu Pratama Indonesia Tbk
PT Aviasi Pariwisata Indonesia PT Aviasi Pariwisata Indonesia
PT AXA Mandiri Financial Services PT AXA Mandiri Financial Services
PT Bahana Artha Ventura PT Bahana Artha Ventura
PT Bahana Pembinaan Usaha Indonesia PT Bahana Pembinaan Usaha Indonesia
PT Bahana Sekuritas PT Bahana Sekuritas
PT Bahana TCW Investment Management PT Bahana TCW Investment Management
Halaman - 105 - Page
Page 644
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Bakti Timah Medika PT Bakti Timah Medika
PT Balai Pustaka PT Balai Pustaka
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
PT Barata Indonesia (Persero) PT Barata Indonesia (Persero)
PT Baturaja Multi Usaha PT Baturaja Multi Usaha
PT Berdikari PT Berdikari
PT Berdikari Logistik Indonesia PT Berdikari Logistik Indonesia
PT Berkah Industri Mesin Angkat PT Berkah Industri Mesin Angkat
PT Berlian Jasa Terminal Indonesia PT Berlian Jasa Terminal Indonesia
PT Berlian Manyar Sejahtera PT Berlian Manyar Sejahtera
PT Bhanda Ghara Reksa (Persero) PT Bhanda Ghara Reksa (Persero)
PT Bina Karya (Persero) PT Bina Karya (Persero)
PT Bio Farma (Persero) PT Bio Farma (Persero)
PT Biro Klasifikasi Indonesia (Persero) PT Biro Klasifikasi Indonesia (Persero)
PT BNI Asset Management PT BNI Asset Management
PT BNI Sekuritas PT BNI Sekuritas
PT Borneo Alumina Indonesia PT Borneo Alumina Indonesia
PT Brantas Abipraya (Persero) PT Brantas Abipraya (Persero)
PT BRI Asuransi Indonesia PT BRI Asuransi Indonesia
PT Bukit Asam Medika PT Bukit Asam Medika
PT Bukit Asam Tbk PT Bukit Asam Tbk
PT Bukit Energi Investama PT Bukit Energi Investama
PT Bukit Multi Properti PT Bukit Multi Properti
PT Bukit Prima Bahari PT Bukit Prima Bahari
PT Bumi Daya Plaza PT Bumi Daya Plaza
PT Bumi Sawindo Permai PT Bumi Sawindo Permai
PT Cinere Serpong Jaya PT Cinere Serpong Jaya
PT Citilink Indonesia PT Citilink Indonesia
PT Citra Lautan Teduh PT Citra Lautan Teduh
PT Cut Meutia Medika Nusantara PT Cut Meutia Medika Nusantara
PT Danareksa (Persero) PT Danareksa (Persero)
PT Danareksa Finance PT Danareksa Finance
PT Danareksa Investment Management PT Danareksa Investment Management
PT Dayamitra Telekomunikasi Tbk PT Dayamitra Telekomunikasi Tbk
PT Dirgantara Indonesia (Persero) PT Dirgantara Indonesia (Persero)
PT Djakarta Lloyd (Persero) PT Djakarta Lloyd (Persero)
PT Dok dan Perkapalan Air Kantung PT Dok dan Perkapalan Air Kantung
PT Dok dan Perkapalan Kodja Bahari (Persero) PT Dok dan Perkapalan Kodja Bahari (Persero)
PT Elnusa Petrofin PT Elnusa Petrofin
PT Elnusa Tbk PT Elnusa Tbk
PT Emas Antam Indonesia PT Emas Antam Indonesia
PT Energi Agro Nusantara PT Energi Agro Nusantara
PT Energi Pelabuhan Indonesia PT Energi Pelabuhan Indonesia
PT Energy Management Indonesia (Persero) PT Energy Management Indonesia (Persero)
PT Equiport Inti Indonesia PT Equiport Inti Indonesia
PT Estika Daya Mandiri PT Estika Daya Mandiri
PT Finnet Indonesia PT Finnet Indonesia
PT Fintek Karya Nusantara PT Fintek Karya Nusantara
PT Gag Nikel PT Gag Nikel
PT Gapura Angkasa PT Gapura Angkasa
PT Garuda Indonesia (Persero) Tbk PT Garuda Indonesia (Persero) Tbk
PT Garuda Maintenance Facility Aero Asia Tbk PT Garuda Maintenance Facility Aero Asia Tbk
PT Graha Investama Bersama PT Graha Investama Bersama
PT Graha Niaga Tata Utama PT Graha Niaga Tata Utama
PT Graha Sarana Duta PT Graha Sarana Duta
PT Griyaton Indonesia PT Griyaton Indonesia
PT Hakaaston PT Hakaaston
PT Haleyora Powerindo PT Haleyora Powerindo
PT HK Realtindo PT HK Realtindo
PT Hutama Karya (Persero) PT Hutama Karya (Persero)
PT Hutama Karya Infrastruktur PT Hutama Karya Infrastruktur
PT Indofarma Global Medika PT Indofarma Global Medika
PT Indonesia Asahan Aluminium (Persero) PT Indonesia Asahan Aluminium (Persero)
PT Indonesia Chemical Alumina PT Indonesia Chemical Alumina
PT Indonesia Coal Resources PT Indonesia Coal Resources
PT Indonesia Comnets Plus PT Indonesia Comnets Plus
Halaman - 106 - Page
Page 645
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Indonesia Kendaraan Terminal Tbk PT Indonesia Kendaraan Terminal Tbk
PT Indonesia Power PT Indonesia Power
PT Indopelita Aircraft Services PT Indopelita Aircraft Services
PT Indra Karya (Persero) PT Indra Karya (Persero)
PT Industri Kapal Indonesia (Persero) PT Industri Kapal Indonesia (Persero)
PT Industri Karet Nusantara PT Industri Karet Nusantara
PT Industri Kemasan Semen Gresik PT Industri Kemasan Semen Gresik
PT Industri Kereta Api (Persero) PT Industri Kereta Api (Persero)
PT Infomedia Nusantara PT Infomedia Nusantara
PT Infomedia Solusi Humanika PT Infomedia Solusi Humanika
PT Inhutani I PT Inhutani I
PT Inhutani IV PT Inhutani IV
PT Inka Multi Solusi PT Inka Multi Solusi
PT Inka Multi Solusi Service PT Inka Multi Solusi Service
PT Inka Multi Solusi Trading PT Inka Multi Solusi Trading
PT Inti Konten Indonesia PT Inti Konten Indonesia
PT IPC Terminal Petikemas PT IPC Terminal Petikemas
PT Jakarta Industrial Estate Pulogadung PT Jakarta Industrial Estate Pulogadung
PT Jalin Pembayaran Nusantara PT Jalin Pembayaran Nusantara
PT Jalintim Adhi Abipraya PT Jalintim Adhi Abipraya
PT Jaminan Kredit Indonesia PT Jaminan Kredit Indonesia
PT Jaminan Pembiayaan Askrindo Syariah PT Jaminan Pembiayaan Askrindo Syariah
PT Jasa Armada Indonesia Tbk PT Jasa Armada Indonesia Tbk
PT Jasa Marga (Persero) Tbk PT Jasa Marga (Persero) Tbk
PT Jasa Prima Logistik Bulog PT Jasa Prima Logistik Bulog
PT Jasa Raharja PT Jasa Raharja
PT Jasa Tirta Energi PT Jasa Tirta Energi
PT Jasa Tirta Luhur PT Jasa Tirta Luhur
PT Jasamarga Balikpapan Samarinda PT Jasamarga Balikpapan Samarinda
PT Jasamarga Gempol Pasuruan PT Jasamarga Gempol Pasuruan
PT Jasamarga Jalanlayang Cikampek PT Jasamarga Jalanlayang Cikampek
PT Jasamarga Jogja Solo PT Jasamarga Jogja Solo
PT Jasamarga Kualanamu Tol PT Jasamarga Kualanamu Tol
PT Jasamarga Kunciran Cengkareng PT Jasamarga Kunciran Cengkareng
PT Jasamarga Manado Bitung PT Jasamarga Manado Bitung
PT Jasamarga Ngawi Kertosono Kediri PT Jasamarga Ngawi Kertosono Kediri
PT Jasamarga Pandaan Malang PT Jasamarga Pandaan Malang
PT Jasamarga Related Business PT Jasamarga Related Business
PT Jasamarga Solo Ngawi PT Jasamarga Solo Ngawi
PT Jasamarga Surabaya Mojokerto PT Jasamarga Surabaya Mojokerto
PT Jasamarga Tollroad Maintenance PT Jasamarga Tollroad Maintenance
PT Jasamarga Tollroad Operator PT Jasamarga Tollroad Operator
PT Jasamarga Transjawa Tol PT Jasamarga Transjawa Tol
PT Jasaraharja Putera PT Jasaraharja Putera
PT Jembatan Nusantara PT Jembatan Nusantara
PT KA Properti Manajemen PT KA Properti Manajemen
PT Kalimantan Jawa Gas PT Kalimantan Jawa Gas
PT Kaltim Adhiguna Dermaga PT Kaltim Adhiguna Dermaga
PT Kaltim Daya Mandiri PT Kaltim Daya Mandiri
PT Kaltim Industrial Estate PT Kaltim Industrial Estate
PT Kawasan Berikat Nusantara (Persero) PT Kawasan Berikat Nusantara (Persero)
PT Kawasan Industri Gresik PT Kawasan Industri Gresik
PT Kawasan Industri Makassar PT Kawasan Industri Makassar
PT Kawasan Industri Nusantara PT Kawasan Industri Nusantara
PT Kawasan Industri Terpadu Batang PT Kawasan Industri Terpadu Batang
PT Kawasan Industri Wijayakusuma (Persero) PT Kawasan Industri Wijayakusuma (Persero)
PT KBN Graha Medika PT KBN Graha Medika
PT KBN Prima Logistik PT KBN Prima Logistik
PT Kereta Api Indonesia (Persero) PT Kereta Api Indonesia (Persero)
PT Kereta Api Logistik PT Kereta Api Logistik
PT Kereta Api Pariwisata PT Kereta Api Pariwisata
PT Kereta Commuter Indonesia PT Kereta Commuter Indonesia
PT Kharisma Pemasaran Bersama Nusantara PT Kharisma Pemasaran Bersama Nusantara
PT Kilang Pertamina Balikpapan PT Kilang Pertamina Balikpapan
PT Kimia Farma Apotek PT Kimia Farma Apotek
PT Kimia Farma Diagnostika PT Kimia Farma Diagnostika
PT Kimia Farma Tbk PT Kimia FarmaTbk
Halaman - 107 - Page
Page 646
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Kimia Farma Trading & Distribution PT Kimia Farma Trading & Distribution
PT Kliring Berjangka Indonesia PT Kliring Berjangka Indonesia
PT Kodja Terramarin PT Kodja Terramarin
PT Krakatau Bandar Samudera PT Krakatau Bandar Samudera
PT Krakatau Daya Listrik PT Krakatau Daya Listrik
PT Krakatau Global Trading PT Krakatau Global Trading
PT Krakatau Industrial Estate Cilegon PT Krakatau Industrial Estate Cilegon
PT Krakatau Information Technology PT Krakatau Information Technology
PT Krakatau Jasa Industri PT Krakatau Jasa Industri
PT Krakatau Jasa Logistik PT Krakatau Jasa Logistik
PT Krakatau Samudera PT Krakatau Samudera
PT Krakatau Medika PT Krakatau Medika
PT Krakatau National Resources PT Krakatau National Resources
PT Krakatau Perbengkelan dan Perawatan PT Krakatau Perbengkelan dan Perawatan
PT Krakatau Pipe Industries PT Krakatau Pipe Industries
PT Krakatau Samudera Solusi PT Krakatau Samudera Solusi
PT Krakatau Sarana Infrastruktur PT Krakatau Sarana Infrastruktur
PT Krakatau Sarana Properti PT Krakatau Sarana Properti
PT Krakatau Steel (Persero) Tbk PT Krakatau Steel (Persero) Tbk
PT Krakatau Tirta Industri PT Krakatau Tirta Industri
PT Krakatau Tirta Operasi dan Pemeliharaan PT Krakatau Tirta Operasi dan Pemeliharaan
PT Krakatau Wajatama PT Krakatau Wajatama
PT Krida Upaya Tunggal PT Krida Upaya Tunggal
PT Laras Astra Kartika PT Laras Astra Kartika
PT Len Industri (Persero) PT Len Industri (Persero)
PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia
PT Mandiri Manajemen Investasi PT Mandiri Manajemen Investasi
PT Mandiri Tunas Finance PT Mandiri Tunas Finance
PT Mandiri Utama Finance PT Mandiri Utama Finance
PT Mega Eltra PT Mega Eltra
PT Metra Digital Media PT Metra Digital Media
PT Mitra Rakata PT Mitra Rakata
PT Mitra Tours & Travel PT Mitra Tours & Travel
PT Mitra Transaksi Indonesia PT Mitra Transaksi Indonesia
PT Mitra Utama Madani PT Mitra Utama Madani
PT Mulia Sasmita Bhakti PT Mulia Sasmita Bhakti
PT Multi Sentana Baja PT Multi Sentana Baja
PT Multi Terminal Indonesia PT Multi Terminal Indonesia
PT Nindya Beton PT Nindya Beton
PT Nindya Karya (Persero) PT Nindya Karya (Persero)
PT Nusa Karya Arindo PT Nusa Karya Arindo
PT Nusa Pratama Property PT Nusa Pratama Property
PT Nusantara Medika Utama PT Nusantara Medika Utama
PT Nusantara Regas PT Nusantara Regas
PT Nusantara Sebelas Medika PT Nusantara Sebelas Medika
PT Nusantara Terminal Services PT Nusantara Terminal Services
PT Nusantara Turbin Dan Propulsi PT Nusantara Turbin Dan Propulsi
PT Paguntaka Cahaya Nusantara PT Paguntaka Cahaya Nusantara
PT PAL Indonesia (Persero) PT PAL Indonesia (Persero)
PT PAL Marine Services PT PAL Marine Services
PT PANN Pembiayaan Maritim PT PANN Pembiayaan Maritim
PT Patra Drilling Contractor PT Patra Drilling Contractor
PT Patra Logistik PT Patra Logistik
PT Patra Nusa Data PT Patra Nusa Data
PT Patra Trading PT Patra Trading
PT Pegadaian PT Pegadaian
PT Pelabuhan Bukit Prima PT Pelabuhan Bukit Prima
PT Pelabuhan Indonesia (Persero) PT Pelabuhan Indonesia (Persero)
PT Pelabuhan Indonesia I (Persero) PT Pelabuhan Indonesia I (Persero)
PT Pelabuhan Indonesia II (Persero) PT Pelabuhan Indonesia II (Persero)
PT Pelabuhan Indonesia IV (Persero) PT Pelabuhan Indonesia IV (Persero)
PT Pelabuhan Indonesia Investama PT Pelabuhan Indonesia Investama
PT Pelabuhan Tanjung Priok PT Pelabuhan Tanjung Priok
PT Pelayanan Energi Batam PT Pelayanan Energi Batam
PT Pelayaran Bahtera Adhiguna PT Pelayaran Bahtera Adhiguna
PT Pelayaran Nasional Indonesia (Persero) PT Pelayaran Nasional Indonesia (Persero)
PT Pelindo Daya Sejahtera PT Pelindo Daya Sejahtera
Halaman - 108 - Page
Page 647
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Pelindo Husada Citra PT Pelindo Husada Citra
PT Pelindo Jasa Maritim PT Pelindo Jasa Maritim
PT Pelindo Marine Service PT Pelindo Marine Service
PT Pelindo Multi Terminal PT Pelindo Multi Terminal
PT Pelindo Properti Indonesia PT Pelindo Properti Indonesia
PT Pelindo Solusi Logistik PT Pelindo Solusi Logistik
PT Pelindo Terminal Petikemas PT Pelindo Terminal Petikemas
PT Pelita Air Service PT Pelita Air Service
PT Pemalang Batang Tol Road PT Pemalang Batang Tol Road
PT Pengembang Pelabuhan Indonesia PT Pengembang Pelabuhan Indonesia
PT Pengerukan Indonesia PT Pengerukan Indonesia
PT Pengusahaan Daerah Industri Pulau Batam PT Pengusahaan Daerah Industri Pulau Batam
(Persero) (Persero)
PT Penjaminan Infrastruktur Indonesia (Persero) PT Penjaminan Infrastruktur Indonesia (Persero)
PT Penjaminan Jamkrindo Syariah PT Penjaminan Jamkrindo Syariah
PT Perikanan Nusantara (Persero) PT Perikanan Nusantara (Persero)
PT Perkebunan Nusantara I PT Perkebunan Nusantara I
PT Perkebunan Nusantara II PT Perkebunan Nusantara II
PT Perkebunan Nusantara III (Persero) PT Perkebunan Nusantara III (Persero)
PT Perkebunan Nusantara IV PT Perkebunan Nusantara IV
PT Perkebunan Nusantara VI PT Perkebunan Nusantara VI
PT Perkebunan Nusantara VII PT Perkebunan Nusantara VII
PT Perkebunan Nusantara VIII PT Perkebunan Nusantara VIII
PT Perkebunan Nusantara X PT Perkebunan Nusantara X
PT Perkebunan Nusantara XII PT Perkebunan Nusantara XII
PT Perkebunan Nusantara XIII PT Perkebunan Nusantara XIII
PT Perkebunan Nusantara XIV PT Perkebunan Nusantara XIV
PT Permata Graha Nusantara PT Permata Graha Nusantara
PT Permodalan Nasional Madani (Persero) PT Permodalan Nasional Madani (Persero)
PT Perta Arun Gas PT Perta Arun Gas
PT Pertagas Niaga PT Pertagas Niaga
PT Pertamina (Persero) PT Pertamina (Persero)
PT Pertamina Bina Medika IHC PT Pertamina Bina Medika IHC
PT Pertamina Drilling Services Indonesia PT Pertamina Drilling Services Indonesia
PT Pertamina EP PT Pertamina EP
PT Pertamina Gas PT Pertamina Gas
PT Pertamina Hulu Indonesia PT Pertamina Hulu Indonesia
PT Pertamina Hulu Kalimantan Timur PT Pertamina Hulu Kalimantan Timur
PT Pertamina Hulu Mahakam PT Pertamina Hulu Mahakam
PT Pertamina Hulu Rokan PT Pertamina Hulu Rokan
PT Pertamina International Shipping PT Pertamina International Shipping
PT Pertamina Lubricants PT Pertamina Lubricants
PT Pertamina Maintenance and Construction PT Pertamina Maintenance and Construction
PT Pertamina Marine Solutions PT Pertamina Marine Solutions
PT Pertamina Patra Niaga PT Pertamina Patra Niaga
PT Pertamina Pedeve Indonesia PT Pertamina Pedeve Indonesia
PT Pertamina Power Indonesia PT Pertamina Power Indonesia
PT Pertamina Retail PT Pertamina Retail
PT Pertamina Training & Consulting PT Pertamina Training & Consulting
PT Pertamina Trans Kontinental PT Pertamina Trans Kontinental
PT Pertani (Persero) PT Pertani (Persero)
PT Peruri Digital Security PT Peruri Digital Security
PT Peruri Properti PT Peruri Properti
PT Perusahaan Gas Negara Tbk PT Perusahaan Gas Negara Tbk
PT Perusahaan Listrik Negara (Persero) PT Perusahaan Listrik Negara (Persero)
PT Perusahaan Pengelola Aset (Persero) PT Perusahaan Pengelola Aset (Persero)
PT Perusahaan Perdagangan Indonesia PT Perusahaan Perdagangan Indonesia
PT Pesonna Indonesia Jaya PT Pesonna Indonesia Jaya
PT Pesonna Optima Jasa PT Pesonna Optima Jasa
PT Peteka Karya Tirta PT Peteka Karya Tirta
PT Petrosida Gresik PT Petrosida Gresik
PT PG Rajawali II PT PG Rajawali II
PT PGAS Telekomunikasi Nusantara PT PGAS Telekomunikasi Nusantara
PT Phapros Tbk PT Phapros Tbk
PT PIM Prima Medika PT PIM Prima Medika
PT Pindad (Persero) PT Pindad (Persero)
Halaman - 109 - Page
Page 648
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Pindad Enjiniring Indonesia PT Pindad Enjiniring Indonesia
PT Pindad International Logistic PT Pindad International Logistic
PT Pindad Medika Utama PT Pindad Medika Utama
PT PLN Energi Primer Indonesia PT PLN Energi Primer Indonesia
PT PLN Nusantara Power PT PLN Nusantara Power
PT PLN Nusantara Renewables PT PLN Nusantara Renewables
PT PNM Investment Management PT PNM Investment Management
PT PNM Ventura Syariah PT PNM Ventura Syariah
PT PNM Venture Capital PT PNM Venture Capital
PT Pos Indonesia (Persero) PT Pos Indonesia (Persero)
PT Pos Logistik Indonesia PT Pos Logistik Indonesia
PT Pos Properti Indonesia PT Pos Properti Indonesia
PT PP (Persero) Tbk PT PP (Persero) Tbk
PT PP Infrastruktur PT PP Infrastruktur
PT PP Presisi Tbk PT PP Presisi Tbk
PT PP Properti Tbk PT PP Properti Tbk
PT PP Semarang Demak PT PP Semarang Demak
PT PP Sinergi Banjaratma PT PP Sinergi Banjaratma
PT PP Tirta Riau PT PP Tirta Riau
PT PP Urban PT PP Urban
PT Pratama Mitra Sejati PT Pratama Mitra Sejati
PT Prima Armada Raya PT Prima Armada Raya
PT Prima Husada Cipta Medan PT Prima Husada Cipta Medan
PT Prima Indonesia Logistik PT Prima Indonesia Logistik
PT Prima Layanan Nasional Enjiniring PT Prima Layanan Nasional Enjiniring
PT Prima Medica Nusantara PT Prima Medica Nusantara
PT Prima Multi Terminal PT Prima Multi Terminal
PT Produksi Film Negara (Persero) PT Produksi Film Negara (Persero)
PT Pupuk Indonesia (Persero) PT Pupuk Indonesia (Persero)
PT Pupuk Indonesia Niaga PT Pupuk Indonesia Niaga
PT Pupuk Iskandar Muda PT Pupuk Iskandar Muda
PT Pupuk Kalimantan Timur PT Pupuk Kalimantan Timur
PT Pupuk Kujang Cikampek PT Pupuk Kujang Cikampek
PT Pupuk Sriwidjaja PT Pupuk Sriwidjaja
PT Rajawali Citramass PT Rajawali Citramass
PT Rajawali Nusantara Indonesia (Persero) PT Rajawali Nusantara Indonesia (Persero)
PT Rajawali Nusindo PT Rajawali Nusindo
PT Rajawali Tanjungsari Enjiniring PT Rajawali Tanjungsari Enjiniring
PT Reasuransi Indonesia Utama (Persero) PT Reasuransi Indonesia Utama (Persero)
PT Reasuransi Nasional Indonesia PT Reasuransi Nasional Indonesia
PT Reasuransi Syariah Indonesia PT Reasuransi Syariah Indonesia
PT Rekayasa Engineering PT Rekayasa Engineering
PT Reska Multi Usaha PT Reska Multi Usaha
PT Riset Perkebunan Nusantara PT Riset Perkebunan Nusantara
PT Rolas Nusantara Medika PT Rolas Nusantara Medika
PT Rumah Sakit Pelabuhan PT Rumah Sakit Pelabuhan
PT Rumah Sakit Pelni PT Rumah Sakit Pelni
PT Sahung Brantas Energi PT Sahung Brantas Energi
PT Saka Energi Indonesia PT Saka Energi Indonesia
PT Sang Hyang Seri PT Sang Hyang Seri
PT Sarana Aceh Ventura PT Sarana Aceh Ventura
PT Sarana Bandar Nasional PT Sarana Bandar Nasional
PT Sarana Jakarta Ventura PT Sarana Jakarta Ventura
PT Sarana Jambi Ventura PT Sarana Jambi Ventura
PT Sarana Jatim Ventura PT Sarana Jatim Ventura
PT Sarana Kalbar Ventura PT Sarana Kalbar Ventura
PT Sarana Kalteng Ventura PT Sarana Kalteng Ventura
PT Sarana Kaltim Ventura PT Sarana Kaltim Ventura
PT Sarana Multi Infrastruktur (Persero) PT Sarana Multi Infrastruktur (Persero)
PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
PT Sei Mangkei Nusantara Tiga PT Sei Mangkei Nusantara Tiga
PT Semen Baturaja (Persero) Tbk PT Semen Baturaja (Persero) Tbk
PT Semen Indonesia (Persero) Tbk PT Semen Indonesia (Persero) Tbk
PT Semen Indonesia Beton PT Semen Indonesia Beton
PT Semen Indonesia Logistik PT Semen Indonesia Logistik
PT Semen Padang PT Semen Padang
Halaman - 110 - Page
Page 649
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Entitas dan lembaga pemerintah (lanjutan) Government entities and institutions (continued)
PT Senggigi Pratama Internasional PT Senggigi Pratama Internasional
PT Sepatim Batamtama PT Sepatim Batamtama
PT Sigma Cipta Caraka PT Sigma Cipta Caraka
PT Sigma Cipta Utama PT Sigma Cipta Utama
PT Sigma Mitra Sejati PT Sigma Mitra Sejati
PT Sinergi Colomadu PT Sinergi Colomadu
PT Sinergi Gula Nusantara PT Sinergi Gula Nusantara
PT Sinergi Mitra Investama PT Sinergi Mitra Investama
PT Sinkona Indonesia Lestari PT Sinkona Indonesia Lestari
PT Solusi Bangun Beton PT Solusi Bangun Beton
PT Solusi Bangun Indonesia Tbk PT Solusi Bangun Indonesia Tbk
PT Sri Pamela Medika Nusantara PT Sri Pamela Medika Nusantara
PT Sucofindo PT Sucofindo
PT Sucofindo Advisory Utama PT Sucofindo Advisory Utama
PT Sucofindo Episi PT Sucofindo Episi
PT Sumberdaya Arindo PT Sumberdaya Arindo
PT Surabaya Industrial Estate Rungkut PT Surabaya Industrial Estate Rungkut
PT Surveyor Indonesia (Persero) PT Surveyor Indonesia (Persero)
PT Surya Energi Indotama PT Surya Energi Indotama
PT Swadharma Sarana Informatika PT Swadharma Sarana Informatika
PT Taman Wisata Candi Borobudur, Prambanan, & PT Taman Wisata Candi Borobudur, Prambanan, &
Ratu Boko Ratu Boko
PT Tanjung Emas Daya Sejahtera PT Tanjung Emas Daya Sejahtera
PT Taspen (Persero) PT Taspen (Persero)
PT Taspen Abadi Sentosa PT Taspen Abadi Sentosa
PT Telekomunikasi Selular PT Telekomunikasi Selular
PT Telemedia Dinamika Sarana PT Telemedia Dinamika Sarana
PT Telkom Akses PT Telkom Akses
PT Telkom Indonesia (Persero) Tbk PT Telkom Indonesia (Persero) Tbk
PT Telkom Satelit Indonesia PT Telkom Satelit Indonesia
PT Telkomsel Ekosistem Digital PT Telkomsel Ekosistem Digital
PT Telkomsel Mitra Inovasi PT Telkomsel Mitra Inovasi
PT Terminal Petikemas Surabaya PT Terminal Petikemas Surabaya
PT Terminal Teluk Lamong PT Terminal Teluk Lamong
PT Timah Karya Persada Properti PT Timah Karya Persada Properti
PT Timah Tbk PT Timah Tbk
PT Tirta Tangsel Mandiri PT Tirta Tangsel Mandiri
PT Tracon Industri PT Tracon Industri
PT Trans Jawa Paspro Jalan Tol PT Trans Jawa Paspro Jalan Tol
PT Tugu Pratama Interindo PT Tugu Pratama Interindo
PT Tugu Reasuransi Indonesia PT Tugu Reasuransi Indonesia
PT Tusam Hutani Lestari PT Tusam Hutani Lestari
PT United Tractors Semen Gresik PT United Tractors Semen Gresik
PT Usaha Gedung Mandiri PT Usaha Gedung Mandiri
PT Varia Usaha Bahari PT Varia Usaha Bahari
PT Varia Usaha Beton PT Varia Usaha Beton
PT Varia Usaha Dharma Segara PT Varia Usaha Dharma Segara
PT Varia Usaha Lintas Segara PT Varia Usaha Lintas Segara
PT Wahana Optima Permai PT Wahana Optima Permai
PT Waskita Beton Precast Tbk PT Waskita Beton Precast Tbk
PT Waskita Karya (Persero) Tbk PT Waskita Karya (Persero) Tbk
PT Waskita Karya Infrastruktur PT Waskita Karya Infrastruktur
PT Waskita Modern Realti PT Waskita Modern Realti
PT Waskita Toll Road PT Waskita Toll Road
PT Widya Tirta Selaras PT Widya Tirta Selaras
PT Wijaya Karya (Persero) Tbk PT Wijaya Karya (Persero) Tbk
PT Wijaya Karya Bangunan Gedung Tbk PT Wijaya Karya Bangunan Gedung Tbk
PT Wijaya Karya Beton Tbk PT Wijaya Karya Beton Tbk
PT Wijaya Karya Bitumen PT Wijaya Karya Bitumen
PT Wijaya Karya Industri dan Konstruksi PT Wijaya Karya Industri dan Konstruksi
PT Wijaya Karya Komponen Beton PT Wijaya Karya Komponen Beton
PT Wijaya Karya Pracetak Gedung PT Wijaya Karya Pracetak Gedung
PT Wijaya Karya Realty PT Wijaya Karya Realty
PT Wijaya Karya Rekayasa Konstruksi PT Wijaya Karya Rekayasa Konstruksi
PT Wijaya Karya Serang Panimbang PT Wijaya Karya Serang Panimbang
PT Yodya Karya PT Yodya Karya
Halaman - 111 - Page
Page 650
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Pengendalian kegiatan Bank Control on Bank’s activities
Karyawan kunci Key employees
b. Transaksi dengan pihak berelasi b. Transactions with related parties
Dalam kegiatan perbankan, Bank melakukan For banking activities, the Bank has performed
transaksi dengan pihak berelasi sebagai the following transactions with related parties
berikut: as follows:
2024 2023
Aset Assets
Giro dan penempatan Current accounts and placements
pada bank lain (Catatan 6) with other banks (Note 6)
Pemegang saham pengendali 57,913 71,545 Controlling shareholders
Pemegang saham 70,636 33,695 Shareholders
128,549 105,240
Investasi pada surat berharga Investments in marketable securities
(Catatan 7) (Note 7)
Pemegang saham utama 37,381,958 44,361,541 Ultimate shareholders
Pemegang saham pengendali 113,886 97,775 Controlling shareholders
Pemegang saham 79,568 50,017 Shareholders
Entitas dan lembaga pemerintah 542,225 1,054,180 Government entities and institutions
38,117,637 45,563,513
Tagihan akseptasi (Catatan 8) Acceptance receivables (Note 8)
Pemegang saham pengendali 31,564 30,910 Controlling shareholders
Pemegang saham 10,868 30,700 Shareholders
Entitas dan lembaga pemerintah 130,019 125,544 Government entities and institutions
172,451 187,154
Piutang murabahah (Catatan 9) Murabahah receivables (Note 9)
Entitas dan lembaga pemerintah 43,504 91,991 Government entities and institutions
Karyawan kunci 23,379 19,721 Key employees
66,883 111,712
Piutang ijarah (Catatan 9) Ijarah receivables (Note 9)
Entitas dan lembaga pemerintah - 1,159 Government entities and institutions
Pinjaman qardh (Catatan 10) Funds of qardh (Note 10)
Entitas dan lembaga pemerintah 908,077 1,837,225 Government entities and institutions
Karyawan kunci 2,705 1,771 Key employees
910,782 1,838,996
Pembiayaan mudharabah (Catatan 11) Mudharabah financing (Note 11)
Entitas dan lembaga pemerintah 2,000,000 1,000,000 Government entities and institutions
Pembiayaan musyarakah (Catatan 12) Musyarakah financing (Note 12)
Entitas dan lembaga pemerintah 26,065,721 24,702,709 Government entities and institutions
Karyawan kunci 76,829 60,761 Key employees
26,142,550 24,763,470
Jumlah aset dari pihak berelasi 67,538,852 73,571,244 Total assets from related parties
Jumlah aset 408,613,432 353,624,124 Total assets
Persentase jumlah aset dari
pihak berelasi terhadap Percentage of total assets from
jumlah aset 16.53% 20.80% related parties to total assets
Halaman - 112 - Page
Page 651
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan pihak berelasi (lanjutan) b. Transaction with related parties (continued)
Dalam kegiatan perbankan, Bank melakukan For banking activities, the Bank has
transaksi dengan pihak berelasi sebagai performed the following transactions with
berikut: (lanjutan) related parties as follows: (continued)
2024 2023
Liabilitas Liabilities
Liabilitas segera (Catatan 16) Obligations due immediately (Note 16)
Pemegang saham pengendali 1,662 171,220 Controlling shareholders
Simpanan wadiah Wadiah deposits
Giro wadiah (Catatan 18) Wadiah demand deposits (Note 18)
Pemegang saham utama 1,324,124 1,028,825 Ultimate shareholders
Pemegang saham 372 317 Shareholders
Entitas dan lembaga Government entities and
pemerintah 1,562,248 1,794,526 institutions
Karyawan kunci 101 191 Key employees
2,886,845 2,823,859
Tabungan wadiah (Catatan 19) Wadiah savings deposits (Note 19)
Entitas dan lembaga Government entities and
pemerintah 6,077 360 institutions
Karyawan kunci 7,824 9,803 Key employees
13,901 10,163
Jumlah simpanan wadiah 2,900,746 2,834,022 Total wadiah deposits
Simpanan dari bank lain (Catatan 20) Deposits from other banks (Note 20)
Giro wadiah Wadiah demand deposits
Pemegang saham 81 73 Shareholders
Entitas dan lembaga pemerintah 1,288 1,280 Government entities and institutions
1,369 1,353
Sertifikat Investasi Mudharabah Interbank Mudharabah
Antarbank (“SIMA”) Investment Certificate (“SIMA”)
Pemegang saham pengendali 482,850 50,000 Controlling shareholders
Pemegang saham 402,375 176,985 Shareholders
885,225 226,985
Sertifikat Pengelolaan Dana
Berdasarkan Prinsip Syariah Sharia Compliant Interbank
Antarbank (“SIPA”) Fund Management Certificate (“SIPA”)
Pemegang saham pengendali 200,834 - Controlling shareholders
Jumlah simpanan bank lain 1,087,428 228,338 Total deposits from other banks
Liabilitas akseptasi Acceptance liabilities
Pemegang saham pengendali 65,402 69,371 Controlling shareholders
Pemegang saham 14,205 27,251 Shareholders
Entitas dan lembaga pemerintah 32,746 47,283 Government entities and institutions
112,353 143,905
Liabilitas imbalan kerja Employee benefit liabilities
Karyawan kunci 29,680 38,846 Key employees
Jumlah liabilitas dari Total liabilities
pihak berelasi 4,131,869 3,416,331 from related parties
Jumlah liabilitas 105,647,971 87,222,911 Total liabilities
Persentase jumlah liabilitas
dari pihak berelasi Percentage of total liabilities from
terhadap jumlah liabilitas 3.91% 3.92% related parties to total liabilities
Halaman - 113 - Page
Page 652
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan pihak berelasi (lanjutan) b. Transaction with related parties (continued)
Dalam kegiatan perbankan, Bank melakukan For banking activities, the Bank has performed
transaksi dengan pihak berelasi sebagai the following transactions with related parties
berikut: (lanjutan) as follows: (continued)
2024 2023
Dana syirkah temporer Temporary syirkah funds
Giro mudharabah (Catatan 24) Mudharabah demand deposits (Note 24)
Pemegang saham utama 5,977,295 4,130,335 Ultimate shareholders
Pemegang saham 25,542 19,594 Shareholders
Entitas dan lembaga pemerintah 13,811,052 13,431,882 Government entities and institutions
19,813,889 17,581,811
Tabungan mudharabah Mudharabah savings deposits
(Catatan 25) (Note 25)
Pemegang saham - 3 Shareholders
Entitas dan lembaga pemerintah 338,761 161,403 Government entities and institutions
Karyawan kunci 37,007 30,261 Key employees
375,768 191,667
Deposito mudharabah Mudharabah time deposits
(Catatan 26) (Note 26)
Pemegang saham 29,200 36,450 Shareholders
Entitas dan lembaga pemerintah 38,037,617 28,280,905 Government entities and institutions
Karyawan kunci 55,652 38,697 Key employees
38,122,469 28,356,052
Sukuk mudharabah Subordinated sukuk
subordinasi (Catatan 27) mudharabah (Note 27)
Entitas dan lembaga pemerintah 60,000 25,000 Government entities and institutions
Sukuk mudharabah Issued mudharabah
diterbitkan (Catatan 28) sukuk (Note 28)
Pemegang saham pengendali 50,000 - Controlling shareholders
Pemegang saham 34,500 - Shareholders
Entitas dan lembaga pemerintah 281,000 - Government entities and institutions
365,500 -
Jumlah dana syirkah temporer Total temporary syirkah funds
dari pihak berelasi 58,737,626 46,154,530 from related parties
Jumlah dana syirkah temporer 257,923,889 227,662,092 Total temporary syirkah funds
Persentase jumlah dana syirkah
temporer dari pihak berelasi Percentage of total temporary syirkah
terhadap jumlah dana funds from related parties to
syirkah temporer 22.77% 20.27% total temporary syirkah funds
Gaji dan tunjangan, bonus dan tantiem, imbalan Salaries and allowances, bonuses and tantiem,
jangka panjang untuk Dewan Komisaris dan Direksi long-term benefits for the Board of Commissioners
untuk tahun yang berakhir pada tanggal and the Board of Directors for the years ended
31 Desember 2024 dan 2023 sebesar Rp174.879 31 December 2024 and 2023 are Rp174,879 and
dan Rp152.251 atau 1,48% dan 1,49% dari jumlah Rp152,251 or 1.48% and 1.49% of total operating
beban operasional. expenses.
Halaman - 114 - Page
Page 653
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO 45. RISK MANAGEMENT
Bank dalam menjalankan usahanya senantiasa In running its business, the Bank is always faced
dihadapkan pada berbagai risiko. Perkembangan with various risks. Rapid developments in the
yang pesat pada lingkungan eksternal dan internal Bank's external and internal environment have also
Bank juga menyebabkan risiko yang dihadapi Bank caused the risks faced by the Bank to become
menjadi semakin kompleks. Maka dari itu, agar increasingly complex. Therefore, in order to be
dapat beradaptasi dan mampu bersaing dalam able to adapt and be able to compete in the
lingkungan bisnis, Bank dituntut untuk mampu business environment, the Bank is required to be
menerapkan manajemen risiko yang andal dan able to implement reliable and systematic risk
sistematis. Prinsip-prinsip manajemen risiko yang management. The applied risk management
diterapkan harus dapat mendukung Bank untuk principles must be able to support the Bank in
lebih berhati-hati seiring dengan perkembangan being more prudent in line with the increasingly
kegiatan usaha dan operasional perbankan yang advanced developments in business activities and
semakin maju. banking operations.
a. Risiko kredit a. Credit risk
Risiko kredit adalah risiko akibat kegagalan Credit risk is the risk arising from the failure of
nasabah atau pihak lain dalam memenuhi customers or other parties to fulfill their
kewajiban kepada Bank sesuai dengan obligations to the Bank as per the agreed
perjanjian yang disepakati, termasuk risiko contract, including credit risk due to debtor
kredit akibat kegagalan debitur, risiko failure, counterparty credit risk, settlement risk,
konsentrasi kredit (counterparty credit risk), and credit risk due to country risk.
risiko kredit akibat kegagalan penyelesaian
(settlement risk) dan risiko kredit akibat country
risk.
Pengelolaan risiko kredit yang dilakukan Bank The credit risk management carried out by the
antara lain dengan meningkatkan Bank are by improving the balance between
keseimbangan antara ekspansi pembiayaan healthy financing expansion and financing
yang sehat dan pengelolaan pembiayaan management by taking into account the
dengan memperhatikan prinsip prudensialitas principle of prudentiality to avoid a decrease in
agar terhindar dari penurunan kualitas the quality of financing. In addition, the Bank
pembiayaan. Selain itu, Bank juga berupaya also seeks to reduce credit risk exposure
untuk mengurangi eksposur risiko kredit, di through various credit risk mitigation by using a
antaranya melalui berbagai langkah mitigasi number of techniques, such as collateral and
risiko kredit dengan menggunakan sejumlah third party guarantees to reduce the impact of
teknik seperti agunan dan jaminan pihak ketiga risk. Credit risk mitigation techniques allow the
untuk mengurangi dampak risiko. Teknik Bank to be protected from deteriorating
mitigasi risiko kredit memungkinkan Bank financing quality.
untuk terlindungi dari terjadinya pemburukan
kualitas kredit.
Bank melakukan pengelolaan risiko kredit The Bank manages credit risk by:
melalui:
a. Pembiayaan Wholesale a. Wholesale Financing
1. Perencanaan Pembiayaan 1. Financing Planning
a) Setting risk koridor a) Setting risk corridor
b) Fokus sektor industri b) Industry sector focus
c) Targeted customer dan client c) Targeted customer and client
tiering tiering
d) Manajemen limit dan manajemen d) Limit and pipeline management
pipeline
e) Portfolio guideline e) Portfolio guideline
2. Proses Akuisisi 2. Acquisition Process
a) Proses analisa nasabah yang a) Comprehensive customer’s due
komprehensif diligence
b) Assessment risiko nasabah b) Risk assessment for wholesale
pembiayaan wholesale melalui financing customers through
financing risk rating financing risk rating
c) Proses keputusan dengan four c) The decision-making process with
eyes principle the four eyes principle
d) Pemahaman dan penguasaan d) Understanding and mastery of
proses bisnis business process
e) Risk mitigation melalui term & e) Risk mitigation by term & condition
condition dan covenant and covenant
3. Pemeliharaan & Pemantauan Intensif 3. Maintenance & Intensive Monitoring
a) Monitoring portfolio mix a) Portfolio mix monitoring
b) Account mapping dan klasifikasi b) Mapping account and risk
risiko classification
Halaman - 115 - Page
Page 654
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
Bank melakukan pengelolaan risiko kredit The Bank manages credit risk by: (continued)
melalui: (lanjutan)
a. Pembiayaan Wholesale (lanjutan) a. Wholesale Financing (continued)
3. Pemeliharaan & Pemantauan Intensif 3. Maintenance & Intensive Monitoring
(lanjutan) (continued)
c) Reviu tahunan c) Annual review
d) Watchlist alert d) Watchlist alert
e) Evaluasi Financing Risk Rating e) Financing Risk Rating Evaluation
f) Evaluasi Cadangan Kerugian f) Allowance for Impairment Losses
Penurunan Nilai (“CKPN”) (“CKPN”) Evaluation
g) Pemantauan pemenuhan g) Covenant fulfillment monitoring
covenant
h) Pemantauan second way out h) Second way out monitoring
4. Optimal Collection & Recovery 4. Optimal Collection & Recovery
a) Restrukturisasi a) Restructuring
b) Pemetaan nasabah sesuai b) Customer mapping based on
kuadran dan penetapan strategi quadrants and setting strategy as
serta action plan well as action plan
c) Penyiapan infrastruktur & sistem c) Preparation of Collection &
Collection & Recovery Recovery infrastructure & systems
d) Pemantauan NPF dan Write Off d) NPF and Write Off monitoring
e) Program Booster Collection & e) Booster Collection & Recovery
Recovery Program
b. Pembiayaan Ritel b. Retail Financing
1. Perencanaan Pembiayaan 1. Financing Planning
a) Fokus sektor, khusus untuk SME a) Sector focus, especially for SME
b) Fokus segmen & targeted b) Segment focus & targeted
customer customer
c) Penetapan RAC & fitur produk c) RAC & product features setting
d) Program produk d) Product program
e) Portfolio Guideline e) Portfolio Guideline
2. Proses Akuisisi 2. Acquisition Process
a) Memastikan akuisisi nasabah a) Ensuring customer acquisition
sesuai target pasar, fitur produk based on target market, product
dan RAC features and RAC
b) Assessment risiko nasabah b) Risk assessment for retail
pembiayaan ritel melalui scoring financing customers through
scoring
c) Implementasi four eyes principle c) The four eyes principle
implementation
d) Proses verifikasi: pendapatan, d) Verification process: income,
dokumen dan nasabah document and customer
e) Implementasi scoring model e) Scoring model implementation
3. Pemeliharaan & Pemantauan Intensif 3. Maintenance & Intensive Monitoring
a) Pemantauan portofolio dan a) Portfolio and quality monitoring
kualitas
b) Reviu Watchlist dan reviu tahunan b) Watchlist review and annual
(batas SME > Rp5.000) review (SME limit > Rp5,000)
c) Pemeliharaan Scoring System c) Scoring System maintenance
d) Pemantauan post transaction: d) Post transaction monitoring:
covenant, second way out, covenant, second way out,
committed to payroll, Perjanjian committed to payroll, Non-Payroll
Kerjasama Non-payroll, hasil Cooperation Agreement,
welcoming call welcoming call result
4. Optimal Collection & Recovery 4. Optimal Collection & Recovery
a) Restrukturisasi a) Restructuring
b) Mobile Collection b) Mobile Collection
c) Peningkatan sistem collection c) Enhancement collection system
d) Pemantauan NPF dan WO d) NPF and WO monitoring
e) Program Booster Collection & e) Booster Collection & Recovery
Recovery program
f) Pemantauan Sistem Klaim & f) Claim & Subrogation Monitoring
Subrogasi System
Halaman - 116 - Page
Page 655
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(i) Kualitas aset keuangan (i) Financial assets quality
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
keuangan berdasarkan golongan aset financial assets by asset class for all
untuk semua aset keuangan yang financial assets exposed by credit risk
mempunyai risiko kredit (diluar cadangan (excluding allowance for impairment
kerugian penurunan nilai): losses):
31 Desember/December 2024
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro dan penempatan pada Current accounts and placements
Bank Indonesia 49,966,279 - - - 49,966,279 with Bank Indonesia
Giro dan penempatan pada Current accounts and placements
bank lain 3,880,874 - - - 3,880,874 with other banks
Investments in marketable
Investasi pada surat berharga 62,251,806 - - - 62,251,806 securities
Tagihan akseptasi 185,145 - - - 185,145 Acceptance receivables
Piutang murabahah 136,369,827 2,438,836 2,156,308 3,307,563 144,272,534 Murabahah receivables
Piutang istishna 11 - - - 11 Istishna receivables
Piutang ijarah 166,065 2,657 2,220 17,419 188,361 Ijarah receivables
Pinjaman qardh 12,997,531 455,249 43,157 277,847 13,773,784 Funds of qardh
Pembiayaan mudharabah 2,869,536 - - 67,543 2,937,079 Mudharabah financing
Pembiayaan musyarakah 102,812,355 6,991,160 2,791,965 1,591,738 114,187,218 Musyarakah financing
Aset lain-lain*) 1,221,765 37,634 11,361 - 1,270,760 Other assets*)
372,721,194 9,925,536 5,005,011 5,262,110 392,913,851
31 Desember/December 2023
Telah jatuh
Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
nilai/Neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High grade Standard grade impaired Impaired Total
Aset Assets
Giro dan penempatan pada Current accounts and placements
Bank Indonesia 32,440,778 - - - 32,440,778 with Bank Indonesia
Giro dan penempatan pada Current accounts and placements
bank lain 2,324,473 - - - 2,324,473 with other banks
Investments in marketable
Investasi pada surat berharga 71,301,526 - - - 71,301,526 securities
Tagihan akseptasi 431,228 - - - 431,228 Acceptance receivables
Piutang murabahah 127,357,014 4,037,793 2,168,075 2,940,214 136,503,096 Murabahah receivables
Piutang istishna 29 - - 1 30 Istishna receivables
Piutang ijarah 199,239 3,350 2,820 12,991 218,400 Ijarah receivables
Pinjaman qardh 10,493,267 478,080 42,477 293,257 11,307,081 Funds of qardh
Pembiayaan mudharabah 1,806,298 10,490 33,101 31,244 1,881,133 Mudharabah financing
Pembiayaan musyarakah 76,378,227 7,476,673 2,673,552 1,687,745 88,216,197 Musyarakah financing
Aset lain-lain*) 1,062,912 18,501 10,550 - 1,091,963 Other assets*)
323,794,991 12,024,887 4,930,575 4,965,452 345,715,905
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih Other assets consist of income receivables
akan diterima
Halaman - 117 - Page
Page 656
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(i) Kualitas aset keuangan (lanjutan) (i) Financial assets quality (continued)
Kualitas aset keuangan didefinisikan Financial assets quality are defined as
sebagai berikut: follows:
Tingkat tinggi High grade
(a) Giro dan penempatan pada Bank (a) Current accounts and placements
Indonesia, giro dan penempatan with Bank Indonesia, current
pada bank lain yaitu giro atau accounts and placements with other
penempatan pada institusi banks are current accounts or
Pemerintah, institusi Pemerintah placements with the Government
Daerah, bank yang terdaftar di bursa institutions, Local Government
serta transaksi dengan bank yang institutions, banks listed on the stock
memiliki reputasi baik dengan exchange and transactions with
tingkat kemungkinan gagal bayar reputable banks with low probability
atas kewajiban yang rendah. of default on liabilities.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities
surat berharga yang diterbitkan oleh are securities issued by
Pemerintah, efek-efek dan obligasi Government, securities and bonds
yang termasuk dalam investment that are included in investment
grade dengan rating minimal idBBB grade with rating at least idBBB
(Pefindo), BBB+ (S&P), Baa1 (Pefindo), BBB+ (S&P), Baa1
(Moody’s) atau BBB+ (Fitch). (Moody’s) or BBB+ (Fitch).
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds
yaitu pembiayaan, piutang, dan are financing, receivables and funds
pinjaman kepada debitur dengan to debtors with excellent payments
riwayat pembayaran yang sangat history and never being in arrears
baik dan tidak pernah menunggak throughout the financing period and
sepanjang jangka waktu debtors whose accounts have never
pembiayaan dan debitur dengan been restructured.
riwayat tidak pernah
direstrukturisasi.
(d) Aset lain-lain yaitu piutang kepada (d) Other assets are receivables from
Pemerintah (termasuk Bank Government (including Bank
Indonesia) atau Pemerintah Daerah Indonesia) or local government such
seperti piutang pendapatan yang as income receivables.
masih akan diterima.
Tingkat standar Standard grade
(a) Giro dan penempatan pada bank (a) Current accounts and placements
lain yaitu giro atau penempatan with other banks are current
pada bank yang tidak terdaftar di accounts or placements with non-
bursa. listed banks.
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities
surat berharga yang termasuk dalam are non-investment grade securities
non-investment grade dengan rating with a minimum rating of idBB
minimal idBB (Pefindo), BBB- (S&P), (Pefindo), BBB- (S&P), Baa3
Baa3 (Moody’s) atau BBB- (Fitch). (Moody’s) or BBB- (Fitch).
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds
yaitu pembiayaan, piutang, dan are financing, receivables and funds
pinjaman kepada debitur dengan to debtors with a good payment
riwayat pembayaran yang baik dan history and debtors whose accounts
debitur dengan riwayat pernah have been restructured.
direstrukturisasi.
Halaman - 118 - Page
Page 657
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(i) Kualitas aset keuangan (lanjutan) (i) Financial assets quality (continued)
Kualitas aset keuangan didefinisikan Financial assets quality are defined as
sebagai berikut: (lanjutan) follows: (continued)
Tingkat standar (lanjutan) Standard grade (continued)
(d) Aset lain-lain yaitu aset keuangan (d) Other assets are financial assets
lainnya selain piutang pendapatan other than income receivables from
yang masih akan diterima kepada Government or Local Government
Pemerintah atau Pemerintah Daerah such as other receivables to third
seperti tagihan rupa-rupa kepada parties.
pihak ketiga lainnya.
Berdasarkan PSAK 107, aset keuangan According to SFAS 107, past due financial
yang telah jatuh tempo ditentukan ketika assets are determined when the debtor
debitur gagal melakukan pembayaran fails to make payments on schedule. The
sesuai jadwal. Tabel di bawah table below shows aging analysis of past
menunjukkan aging analysis terhadap due but not impaired of financial assets:
aset keuangan yang diberikan yang telah
jatuh tempo tetapi tidak mengalami
penurunan nilai:
31 Desember/December 2024
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Piutang murabahah 1,051,945 576,261 528,102 2,156,308 Murabahah receivables
Piutang ijarah 840 251 1,129 2,220 Ijarah receivables
Pinjaman qardh 28,917 11,945 2,295 43,157 Funds of qardh
Pembiayaan musyarakah 2,678,490 76,347 37,128 2,791,965 Musyarakah financing
Aset lain-lain*) 5,734 3,710 1,917 11,361 Other assets*)
3,765,926 668,514 570,571 5,005,011
31 Desember/December 2023
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
days days days Total
Piutang murabahah 1,001,039 583,144 583,892 2,168,075 Murabahah receivables
Piutang ijarah 903 600 1,317 2,820 Ijarah receivables
Pinjaman qardh 29,839 10,807 1,831 42,477 Funds of qardh
Pembiayaan mudharabah 1,099 638 31,364 33,101 Mudharabah financing
Pembiayaan musyarakah 2,582,953 51,627 38,972 2,673,552 Musyarakah financing
Aset lain-lain*) 5,661 2,050 2,839 10,550 Other assets*)
3,621,494 648,866 660,215 4,930,575
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih Other assets consist of income receivables
akan diterima
Halaman - 119 - Page
Page 658
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Analisis konsentrasi risiko (ii) Risk concentration analysis
(a) Sektor geografis (a) Geographical sectors
Tabel berikut menggambarkan The following tables show the details
rincian eksposur kredit yang of credit exposures categorised
dikategorikan berdasarkan wilayah by geographical area as at
geografis pada tanggal 31 December 2024 and 2023. The
31 Desember 2024 dan 2023. geographical area grouping is based
Pengelompokan wilayah geografis on the Bank’s business operations
berdasarkan tempat beroperasinya which also illustrates the business
bisnis Bank yang sekaligus potential of each region:
menggambarkan potensial bisnis
wilayah masing-masing:
31 Desember/December 2024
Indonesia Timur
dan Bali/
Kalimantan/ East Indonesia Lainnya/ Jumlah/
*)
Jabodetabek Jawa/Java Sumatra Borneo and Bali Others Total
Aset Assets
Giro dan penempatan pada Current accounts and placements
Bank Indonesia 49,966,279 - - - - - 49,966,279 with Bank Indonesia
Giro dan penempatan pada Current accounts and placements
bank lain 3,877,702 1 2,838 2 331 - 3,880,874 with other banks
Investasi pada Investments in
surat berharga 62,061,900 171,820 18,086 - - - 62,251,806 marketable securities
Tagihan akseptasi 142,589 42,556 - - - - 185,145 Acceptance receivables
Piutang murabahah 42,193,159 33,304,210 42,128,094 12,818,821 13,828,250 - 144,272,534 Murabahah receivables
Piutang istishna - 11 - - - 11 Istishna receivables
Piutang ijarah 23,034 56,676 51,733 6,022 50,896 - 188,361 Ijarah financing
Pinjaman qardh 5,084,526 3,093,729 2,431,501 897,166 2,266,862 - 13,773,784 Funds of qardh
Pembiayaan mudharabah 2,159,867 565,598 199,541 5 12,068 - 2,937,079 Mudharabah financing
Pembiayaan musyarakah 61,156,477 18,933,010 22,072,923 4,645,877 6,824,312 554,619 114,187,218 Musyarakah financing
Aset lain-lain**) 1,065,310 67,845 55,885 16,717 59,138 5,865 1,270,760 Other assets**)
227,730,843 56,235,456 66,960,601 18,384,610 23,041,857 560,484 392,913,851
Cadangan kerugian Allowance for
penurunan nilai (10,343,630) impairment losses
Neto 382,570,221 Net
Rekening administratif Administrative accounts
Fasilitas pembiayaan
yang belum digunakan 1,720,153 95,332 299,757 16,133 7,513 - 2,138,888 Unused financing facilities
L/C yang tidak dapat dibatalkan 344,941 1,196 18,450 - - - 364,587 Irrevocable L/C
Bank garansi yang diterbitkan 1,463,676 115,718 401,175 32,259 27,897 - 2,040,725 Bank guarantees issued
3,528,770 212,246 719,382 48,392 35,410 - 4,544,200
31 Desember/December 2023
Indonesia Timur
dan Bali/
Kalimantan/ East Indonesia Lainnya/ Jumlah/
*)
Jabodetabek Jawa/Java Sumatra Borneo and Bali Others Total
Aset Assets
Giro dan penempatan pada Current accounts and placements
Bank Indonesia 32,440,778 - - - - - 32,440,778 with Bank Indonesia
Giro dan penempatan pada Current accounts and placements
bank lain 2,322,303 2 13 74 2,081 - 2,324,473 with other banks
Investasi pada Investments in
surat berharga 71,195,560 61,872 44,094 - - - 71,301,526 marketable securities
Tagihan akseptasi 356,695 71,495 3,038 - - - 431,228 Acceptance receivables
Piutang murabahah 37,811,118 30,959,995 41,321,128 11,954,658 14,456,197 - 136,503,096 Murabahah receivables
Piutang istishna 2 28 - - - - 30 Istishna receivables
Piutang ijarah 29,265 53,075 61,278 7,835 66,947 - 218,400 Ijarah financing
Pinjaman qardh 5,569,913 2,151,760 1,428,816 609,006 1,547,586 - 11,307,081 Funds of qardh
Pembiayaan mudharabah 1,179,774 595,881 94,688 84 10,706 - 1,881,133 Mudharabah financing
Pembiayaan musyarakah 54,344,974 14,085,060 13,197,814 3,082,719 3,349,587 156,043 88,216,197 Musyarakah financing
Aset lain-lain**) 952,061 48,854 33,252 11,293 46,503 - 1,091,963 Other assets**)
206,202,443 48,028,022 56,184,121 15,665,669 19,479,607 156,043 345,715,905
Cadangan kerugian Allowance for
penurunan nilai (9,846,025) impairment losses
Neto 335,869,880 Net
Rekening administratif Administrative accounts
Fasilitas pembiayaan
yang belum digunakan 1,639,164 140,823 91,820 17,154 4,388 - 1,893,349 Unused financing facilities
L/C yang tidak dapat dibatalkan 325,605 40,370 - - - - 365,975 Irrevocable L/C
Bank garansi yang diterbitkan 1,943,765 243,687 531,167 52,231 66,988 - 2,837,838 Bank guarantees issued
3,908,534 424,880 622,987 69,385 71,376 - 5,097,162
*) *)
Pulau Jawa tidak termasuk area Jabodetabek Java island excludes Jabodetabek area
**) **)
Aset lain-lain terdiri atas piutang pendapatan yang masih akan diterima Other assets consist of income receivables
Halaman - 120 - Page
Page 659
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Analisis konsentrasi risiko (lanjutan) (ii) Risk concentration analysis (continued)
(b) Sektor industri (b) Industrial sector
Tabel berikut menggambarkan The following tables show the details
rincian eksposur kredit pada nilai of the credit exposure at the carrying
tercatat yang dikategorikan amount categorised by industrial
berdasarkan sektor industri pada sector as at 31 December 2024 and
tanggal 31 Desember 2024 dan 2023:
2023:
31 Desember/December 2024
Pemerintah
(termasuk Bank dan
Bank lembaga
Indonesia)/ keuangan
Government lainnya/ Perusahaan
(including Banks and lainnya/
Bank other financial Other Perseorangan/ Jumlah/
Indonesia) institutions companies Individuals Total
Aset Assets
Current accounts and
Giro dan penempatan pada placements with
Bank Indonesia 49,966,279 - - - 49,966,279 Bank Indonesia
Giro dan penempatan Current accounts and
pada bank lain - 3,880,874 - - 3,880,874 placement with other banks
Investments in
Investasi pada surat berharga 58,752,476 2,940,530 558,800 - 62,251,806 marketable securities
Tagihan akseptasi 51,840 50,496 82,809 - 185,145 Acceptance receivables
Piutang murabahah 905 7,642 9,261,860 135,002,127 144,272,534 Murabahah receivables
Piutang istishna - - - 11 11 Istishna receivables
Piutang ijarah - - 5,284 183,077 188,361 Ijarah financing
Pinjaman qardh 771,543 - 4,010,476 8,991,765 13,773,784 Funds of qardh
Pembiayaan mudharabah 2,000,000 368,310 544,341 24,428 2,937,079 Mudharabah financing
Pembiayaan musyarakah 14,605,048 1,659,965 56,962,439 40,959,766 114,187,218 Musyarakah financing
Aset lain-lain*) 1,009,412 4,557 47,453 209,338 1,270,760 Other assets*)
127,157,503 8,912,374 71,473,462 185,370,512 392,913,851
Cadangan kerugian Allowance for
penurunan nilai (10,343,630) impairment losses
Neto 382,570,221 Net
Rekening Administratif Administrative Accounts
Fasilitas pembiayaan yang Unused financing
belum digunakan 48,751 1,420,812 564,968 104,357 2,138,888 facilities
L/C yang tidak dapat dibatalkan 137,527 - 227,060 - 364,587 Irrevocable L/C
Bank garansi yang diterbitkan 251,201 59,536 1,699,968 30,020 2,040,725 Bank guarantees issued
437,479 1,480,348 2,491,996 134,377 4,544,200
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih Other assets consist of income receivables
akan diterima
Halaman - 121 - Page
Page 660
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(ii) Analisis konsentrasi risiko (lanjutan) (ii) Risk concentration analysis (continued)
(b) Sektor industri (lanjutan) (b) Industrial sector (continued)
Tabel berikut menggambarkan The following tables show the details
rincian eksposur kredit pada nilai of the credit exposure at the carrying
tercatat yang dikategorikan amount categorised by industrial
berdasarkan sektor industri pada sector as at 31 December 2024 and
tanggal 31 Desember 2024 dan 2023: (continued)
2023: (lanjutan)
31 Desember/December 2023
Pemerintah
(termasuk Bank dan
Bank lembaga
Indonesia)/ keuangan
Government lainnya/ Perusahaan
(including Banks and lainnya/
Bank other financial Other Perseorangan/ Jumlah/
Indonesia) institutions companies Individuals Total
Aset Assets
Current accounts and
Giro dan penempatan pada placements with
Bank Indonesia 32,440,778 - - - 32,440,778 Bank Indonesia
Giro dan penempatan Current accounts and
pada bank lain - 2,324,473 - - 2,324,473 placement with other banks
Investments in
Investasi pada surat berharga 68,666,168 1,925,650 709,708 - 71,301,526 marketable securities
Tagihan akseptasi - 82,801 348,427 - 431,228 Acceptance receivables
Piutang murabahah 43,301 101,798 8,575,481 127,782,516 136,503,096 Murabahah receivables
Piutang istishna - - - 30 30 Istishna receivables
Piutang ijarah - - 1,285 217,115 218,400 Ijarah financing
Pinjaman qardh 1,434,965 - 3,440,996 6,431,120 11,307,081 Funds of qardh
Pembiayaan mudharabah 1,000,000 386,022 489,398 5,713 1,881,133 Mudharabah financing
Pembiayaan musyarakah 15,443,670 989,886 47,461,747 24,320,894 88,216,197 Musyarakah financing
Aset lain-lain*) 898,276 1,844 39,219 152,624 1,091,963 Other assets*)
119,927,158 5,812,474 61,066,261 158,910,012 345,715,905
Cadangan kerugian Allowance for
penurunan nilai (9,846,025) impairment losses
Neto 335,869,880 Net
Rekening Administratif Administrative Accounts
Fasilitas pembiayaan yang Unused financing
belum digunakan 85,700 1,332,153 385,595 89,901 1,893,349 facilities
L/C yang tidak dapat dibatalkan 23,845 - 342,130 - 365,975 Irrevocable L/C
Bank garansi yang diterbitkan 571,247 88,393 2,153,323 24,875 2,837,838 Bank guarantees issued
680,792 1,420,546 2,881,048 114,776 5,097,162
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih Other assets consist of income receivables
akan diterima
Halaman - 122 - Page
Page 661
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
(iii) Analisis eksposur maksimum (iii) Analysis of maximum exposure to
terhadap risiko kredit setelah credit risk after considering the impact
memperhitungkan dampak agunan of collateral and other credit risk
dan mitigasi risiko kredit lainnya mitigation
1. Secured financing 1. Secured financing
2. Partially secured financing 2. Partially secured financing
Untuk secured financing, Bank For secured financing, the Bank
menetapkan jenis dan nilai agunan yang determined the type and value of
dijaminkan sesuai skema pembiayaan. collateral according to the financing
Jenis dari agunan adalah sebagai berikut: scheme. Types of collateral are as
follows:
a. Physical collateral, berupa objek a. Physical collateral, in the form of
benda bergerak maupun tidak movable or immovable objects,
bergerak antara lain: kendaraan includes: motor vehicles, land and
bermotor, tanah dan bangunan, serta buildings, as well as other properties.
properti lainnya.
b. Financial collateral, berupa simpanan b. Financial collateral, such as deposits
(tabungan, giro, deposito), surat (savings, current accounts, time
berharga, dan emas. deposits), securities and gold.
Apabila terjadi default (gagal bayar), In case of default, the Bank will use
Bank akan menggunakan agunan the collateral as the last resort to
tersebut sebagai pilihan terakhir recover counterparty obligations.
untuk pemenuhan kewajiban
counterparty.
Partially secured financing terdiri dari Partially secured financing consists of
pembiayaan untuk golongan financing for fixed income employees,
berpenghasilan tetap, pembiayaan financing for retirees and other
untuk para pensiunan dan consumer financing. In their payment
pembiayaan konsumer lainnya. obligations, partially secured
Dalam pembayaran kewajibannya, financing is generally made through
partially secured financing umumnya automatic payroll deduction. Hence,
dilakukan melalui pemotongan the risk level of partially secured
penghasilan secara otomatis. financing is not as big as the carrying
Dengan demikian, tingkat risiko dari value.
partially secured financing tidak
sebesar nilai tercatat
pembiayaannya.
Mitigasi risiko kredit untuk partially Financing risk mitigations for partially
secured financing terdiri dari surat secured financing consists of
keputusan pengangkatan pegawai employee recruitment decision letter
dan surat keterangan pensiun. and certificate of retirement.
b. Risiko pasar b. Market risk
Risiko pasar adalah risiko akibat perubahan Market risk is the risk due to changes in market
harga pasar, antara lain risiko dari perubahan prices, such as risks of changes in the value of
nilai aset yang dapat diperdagangkan atau assets that can be traded or leased. Market
disewakan. Risiko pasar terdiri dari dua jenis risk consists of two types of risk: exchange rate
risiko: risiko nilai tukar dan risiko benchmark risk and interest rate benchmark risk.
suku bunga.
Halaman - 123 - Page
Page 662
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
Bank melakukan pengelolaan risiko pasar The Bank manages market risk through:
melalui:
- Menerapkan prinsip segregation of duty - Applying the principle of segregation of duty
dengan memisahkan fungsi front office, by separating the functions of the front
middle office, dan back office dalam office, middle office, and back office in the
pelaksanaan transaksi surat berharga dan carrying out securities and foreign
valuta asing. exchange transactions.
- Menerapkan segregation of duty dalam - Applying segregation of duty in carrying out
pelaksanaan transaksi treasury antara treasury transaction between dealer and
dealer dan supervisor. supervisor.
- Melakukan cut loss posisi terbuka sukuk - Doing sukuk open position cut loss if market
apabila terdapat penurunan harga pasar. price decline.
- Melakukan reviu terhadap kebijakan dan - Reviewing policies and standard operating
standar prosedur operasi yang terkait procedures related to market risk
dengan pengelolaan risiko pasar. management.
- Menetapkan batas risiko pasar mencakup - Setting market risk limits include Net Open
Posisi Devisa Neto (“PDN”), Value at Risk Position (“NOP”), Value at Risk (“VaR”),
(“VaR”), Posisi Terbuka, Stop Loss, Open Position, Stop Loss, Treasury
Transaksi Treasury, dan Cut Loss. Transactions, and Cut Loss.
- Melakukan pengukuran risiko pasar - Conducting market risk measurement using
menggunakan VaR, Sensitivitas dan Stress VaR, Sensitivity Analysis and Stress Test.
Test.
- Memantau pergerakan indikator eksternal - Monitoring the movement of external
antara lain nilai tukar Dolar Amerika Serikat indicators including the United States
/Rupiah, yield, surat berharga pemerintah, Dollar/Rupiah exchange rate, yield,
tingkat imbal hasil pasar, harga emas, government securities, market yields, gold
Indonesia Overnight Index Average prices, Indonesia Overnight Index Average
(”IndONIA”), dan informasi pasar terkini. (”IndONIA”) and the latest market
information.
- Melakukan mark to market surat berharga - Conducting mark to market toward
dan revaluasi kurs secara harian. marketable securities and daily foreign
exchange rate revaluation.
Risiko benchmark suku bunga Benchmark rate risk
Risiko benchmark suku bunga merupakan Benchmark rate risk is the risk due to changes
risiko akibat perubahan harga instrumen in financial instrument prices, such as sukuk,
keuangan, antara lain sukuk, dari posisi trading from trading book positions caused by changes
book yang disebabkan oleh perubahan suku in interest rates. Benchmark rate risk which
bunga. Risiko benchmark suku bunga yang consists of specific risk and general risk is
terdiri atas risiko spesifik dan risiko umum taken into account in the Risk Weighted Assets
diperhitungkan dalam penilaian Aset valuation for Market Risk.
Tertimbang Menurut Risiko untuk Risiko Pasar.
Tabel di bawah ini menunjukkan sensitivitas The following tables show the sensitivity of the
terhadap dampak kemungkinan perubahan Bank’s profit or loss and other comprehensive
atas risiko benchmark suku bunga terhadap income and equity to reasonably possible
laba rugi dan penghasilan komprehensif lain changes in benchmark rate risk, assuming all
serta ekuitas dengan asumsi bahwa semua other variables are constant for the years
variabel lain yang dimiliki adalah konstan untuk ended 31 December 2024 and 2023:
tahun yang berakhir 31 Desember 2024 dan
2023:
31 Desember/December 2024
Perubahan Dampak terhadap Dampak terhadap
persentase/ laba rugi/ ekuitas/
Change in Impact to Impact to
percentage profit or loss equity
Risiko benchmark suku bunga +1% (75,735) (579,785) Benchmark rate risk
-1% 75,735 579,785
Halaman - 124 - Page
Page 663
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
Risiko benchmark suku bunga (lanjutan) Benchmark rate risk (continued)
Tabel di bawah ini menunjukkan sensitivitas The following tables show the sensitivity of the
terhadap dampak kemungkinan perubahan Bank’s profit or loss and other comprehensive
atas risiko benchmark suku bunga terhadap income to possible changes in benchmark rate
laba rugi dan penghasilan komprehensif lain risk, assuming all other variables are constant
serta ekuitas dengan asumsi bahwa semua for the years ended 31 December 2024 and
variabel lain yang dimiliki adalah konstan untuk 2023: (continued)
tahun yang berakhir 31 Desember 2024 dan
2023: (lanjutan)
31 Desember/December 2023
Perubahan Dampak terhadap Dampak terhadap
persentase/ laba rugi/ ekuitas/
Change in Impact to Impact to
percentage profit or loss equity
Risiko benchmark suku bunga +1% (89,931) (383,353) Benchmark rate risk
-1% 89,931 383,353
Risiko nilai tukar Exchange rate risk
Risiko nilai tukar merupakan risiko yang timbul Exchange rate risk is the risk due to the gap
karena adanya perbedaan posisi valuta asing of foreign exchange positions owned by the
yang dimiliki Bank yang tercermin dalam PDN Bank which is reflected in the NOP either on
baik neraca maupun secara keseluruhan. balance sheet or as a whole. Included in the
Termasuk dalam posisi valuta asing tersebut foreign exchange position are the trading
yaitu posisi trading book yang dilakukan book positions carried out with the aim of
dengan tujuan untuk mendapatkan keuntungan gaining short-term foreign exchange
transaksi valuta asing dalam jangka pendek transaction benefits as well as banking book
maupun posisi banking book dalam rangka positions to maintain NOP. The NOP
pengendalian PDN. Perhitungan PDN disajikan calculation is disclosed in Note 54p.
dalam Catatan 54p.
Tabel di bawah ini menunjukkan sensitivitas The following tables show the sensitivity of the
terhadap kemungkinan perubahan atas nilai Bank’s profit or loss and other comprehensive
tukar terhadap laba rugi dan penghasilan income to reasonably possible changes in
komprehensif lain dengan asumsi bahwa exchange rate, assuming all other variables
semua variabel lain yang dimiliki adalah are constant for the years ended 31 December
konstan untuk tahun yang berakhir 2024 and 2023:
31 Desember 2024 dan 2023:
31 Desember/December 2024
Dampak terhadap laba
rugi dan penghasilan
komprehensif lain
Perubahan sebelum pajak/
persentase/ Impact to profit or loss
Change in and other comprehensive
percentage income before tax
Mata uang asing +1% 9,931 Foreign currencies
-1% (9,931)
31 Desember/December 2023
Dampak terhadap laba
rugi dan penghasilan
komprehensif lain
Perubahan sebelum pajak/
persentase/ Impact to profit or loss
Change in and other comprehensive
percentage income before tax
Mata uang asing +1% 9,419 Foreign currencies
-1% (9,419)
Halaman - 125 - Page
Page 664
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
c. Risiko likuiditas c. Liquidity risk
Risiko likuiditas adalah risiko akibat Liquidity risk is the risk arising from the Bank's
ketidakmampuan Bank untuk memenuhi inability to meet maturing obligations from cash
kewajiban yang jatuh tempo dari sumber flow funding sources and/or from high-quality
pendanaan arus kas dan/atau dari aset likuid liquid assets that can be pledged, without
berkualitas tinggi yang dapat diagunkan, tanpa disrupting the Bank's activities and financial
mengganggu aktivitas dan kondisi keuangan condition. Along with the development of the
Bank. Seiring dengan perkembangan bisnis Bank’s business, liquidity risk is one of the risk
Bank, risiko likuiditas merupakan salah satu that become the major concerns of the Bank. It
risiko yang menjadi perhatian utama Bank. may result from the growth of the Bank’s
Risiko ini dapat terjadi akibat pertumbuhan financing which is greater than the growth of
pembiayaan Bank yang lebih besar third party funds. The difference between the
dibandingkan dengan pertumbuhan dana availability of source of funds and the maturity
pihak ketiga. Perbedaan antara ketersediaan of receivable and financing can lead to difficulty
sumber dana dan jatuh tempo piutang dan in fulfilling bank obligations to customers and
pembiayaan dapat menyebabkan kesulitan other parties.
dalam memenuhi kewajiban bank kepada
nasabah dan pihak lainnya.
Tindakan yang diambil oleh Bank untuk The actions taken by the Bank to minimise the
meminimalisir risiko likuiditas antara lain liquidity risk include the following:
sebagai berikut:
1) Melakukan pemisahan fungsi antara unit 1) Separating the functions between the
treasury sebagai front office, unit treasury unit as the front office, the risk
manajemen risiko sebagai middle office, management unit as the middle office, and
dan unit operasional sebagai back office. the operations unit as the back office.
2) Melakukan penempatan dana pada aset 2) Placement of funds in high quality liquid
likuid berkualitas tinggi sebagai cadangan assets as liquidity reserves.
likuiditas.
3) Memelihara akses ke pasar uang melalui 3) Maintaining access to the money market
penempatan dan pinjaman antarbank. through placements and financing between
banks.
4) Melakukan reviu terhadap kebijakan dan 4) Reviewing policies and standard operating
prosedur operasi standar yang terkait procedures related to the management of
dengan pengelolaan risiko likuiditas. liquidity risk.
5) Memantau kondisi likuiditas Bank secara 5) Monitoring the liquidity conditions
berkala melalui beberapa rasio likuiditas periodically through some liquidity ratios
seperti Financing to Deposit Ratio (“FDR”), such as the Financing to Deposit Ratio
Liquidity Coverage Ratio (“LCR”), rasio (“FDR”), Liquidity Coverage Ratio (“LCR”),
kewajiban antarbank, arus kas, dan liquidity the ratio of inter-bank liabilities, cash flow
gap. and liquidity gaps.
6) Menentukan batas risiko likuiditas seperti 6) Setting the liquidity risk limit such as limit of
batas dari persyaratan Giro Wajib Minimum Statutory Reserve Requirement (“GWM”)
(“GWM”) dan secondary reserve. and secondary reserve.
Halaman - 126 - Page
Page 665
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Berikut adalah tabel analisis jatuh tempo aset The following are the tables of assets and
dan liabilitas pada tanggal liabilities maturity analysis as at 31 December
31 Desember 2024 dan 2023, berdasarkan 2024 and 2023, based on the remaining time
waktu yang tersisa sampai dengan tanggal until the maturity date:
jatuh tempo:
31 Desember/December 2024
Lebih dari Lebih dari Lainnya
1 bulan 3 bulan Lebih yang tidak
Sampai sampai dengan sampai dengan dari memiliki
dengan 3 bulan/ 1 tahun/ 1 tahun/ jatuh tempo/
1 bulan/ More than 1 month More than 3 months More than Others that have Jumlah/
Keterangan Up to 1 month up to 3 months up to 1 year 1 year no maturities Total Descriptions
Aset Assets
Kas 8,080,689 - - - - 8,080,689 Cash
Current accounts and
Giro dan penempatan pada placements with Bank
Bank Indonesia 49,966,279 - - - - 49,966,279 Indonesia
Current accounts and
Giro dan penempatan placements with
pada bank lain 3,880,874 - - - - 3,880,874 other banks
Investments in marketable
Investasi pada surat berharga 4,906,359 10,427,000 18,418,166 28,500,281 - 62,251,806 securities
Tagihan akseptasi 30,721 66,362 88,062 - - 185,145 Acceptance receivables
Piutang - murabahah, Receivables - murabahah,
istishna, dan ijarah 201,507 240,192 3,867,415 140,151,792 - 144,460,906 istishna and ijarah
Pinjaman qardh 1,621,547 5,109,110 3,646,878 3,396,249 - 13,773,784 Funds of qardh
Pembiayaan mudharabah 20,507 8,189 2,110,222 798,161 - 2,937,079 Mudharabah financing
Pembiayaan musyarakah 1,984,502 3,422,875 7,680,873 101,098,968 - 114,187,218 Musyarakah financing
Aset lain-lain *) 343,605 75,786 216,260 635,109 - 1,270,760 Other assets*)
Jumlah aset 71,036,590 19,349,514 36,027,876 274,580,560 - 400,994,540 Total assets
Liabilitas Liabilities
Liabilitas segera 858,643 - - - - 858,643 Obligations due immediately
Undistributed revenue
Bagi hasil yang belum dibagikan 291,578 - - - - 291,578 sharing
Simpanan wadiah 74,427,146 - - - - 74,427,146 Wadiah deposits
Liabilitas kepada Bank Indonesia 18,417,864 - - - - 18,417,864 Liabilities to Bank Indonesia
Simpanan dari bank lain 4,151,348 - - - - 4,151,348 Deposits from other banks
Kewajiban akseptasi 30,721 66,362 88,062 - - 185,145 Acceptance liabilities
Liabilitas imbalan kerja - - - 534,730 - 534,730 Employee benefits liabilities
Liabilitas sewa 9,262 - 2,906 169,128 - 181,296 Lease liabilities
Liabilitas lain-lain **) 555,333 - - - - 555,333 Other liabilities**)
Jumlah liabilitas 98,741,895 66,362 90,968 703,858 - 99,603,083 Total liabilities
Dana syirkah temporer Temporary syirkah funds
Mudharabah savings
Tabungan mudharabah 85,790,658 - - - - 85,790,658 deposits
Deposito mudharabah 79,254,419 30,634,460 20,789,988 - - 130,678,867 Mudharabah time deposits
Giro mudharabah 37,235,801 - - - - 37,235,801 Mudharabah demand deposits
Subordinated sukuk
Sukuk mudharabah subordinasi - - - 200,000 - 200,000 mudharabah
Sukuk mudharabah diterbitkan - - 1,700,000 1,318,563 - 3,018,563 Issued mudharabah sukuk
Pembiayaan berjangka mudharabah 1,000,000 - - - - 1,000,000 Mudharabah term financing
Jumlah dana syirkah Total temporary
temporer 203,280,878 30,634,460 22,489,988 1,518,563 - 257,923,889 syirkah funds
Perbedaan jatuh tempo (230,986,183) (11,351,308) 13,446,920 272,358,139 - 43,467,568 Maturity gap
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih akan diterima Other assets consist of income receivables
**) **)
Liabilitas lain-lain terdiri atas biaya yang masih harus dibayar, setoran jaminan, premi Other liabilities consist of accrued expenses, guarantee deposits, loan insurance premium
asuransi dan rekening sementara and temporary accounts
Halaman - 127 - Page
Page 666
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Berikut adalah tabel mengenai analisis jatuh The following are the tables of assets and
tempo aset dan liabilitas pada tanggal liabilities maturity analysis as at 31 December
31 Desember 2024 dan 2023, berdasarkan 2024 and 2023, based on the remaining time
waktu yang tersisa sampai dengan tanggal until the maturity date: (continued)
jatuh tempo: (lanjutan)
31 Desember/December 2023
Lebih dari Lebih dari Lainnya
1 bulan 3 bulan Lebih yang tidak
Sampai sampai dengan sampai dengan dari memiliki
dengan 3 bulan/ 1 tahun/ 1 tahun/ jatuh tempo/
1 bulan/ More than 1 month More than 3 months More than Others that have Jumlah/
Keterangan Up to 1 month up to 3 months up to 1 year 1 year no maturities Total Descriptions
Aset Assets
Kas 5,255,841 - - - - 5,255,841 Cash
Current accounts and
Giro dan penempatan pada placements with Bank
Bank Indonesia 31,670,928 769,850 - - - 32,440,778 Indonesia
Current accounts and
Giro dan penempatan placements with
pada bank lain 2,324,473 - - - - 2,324,473 other banks
Investments in marketable
Investasi pada surat berharga 17,162,511 3,050,078 19,328,749 31,760,188 - 71,301,526 securities
Tagihan akseptasi 289,490 68,657 73,081 - - 431,228 Acceptance receivables
Piutang - murabahah, Receivables - murabahah,
istishna, dan ijarah 187,326 215,094 2,726,139 133,592,967 - 136,721,526 istishna and ijarah
Pinjaman qardh 2,307,387 3,432,912 3,683,726 1,883,056 - 11,307,081 Funds of qardh
Pembiayaan mudharabah 17,726 3,515 1,120,244 739,648 - 1,881,133 Mudharabah financing
Pembiayaan musyarakah 2,780,961 4,182,168 11,022,109 70,230,959 - 88,216,197 Musyarakah financing
Aset lain-lain *) 77,248 76,689 250,554 687,472 - 1,091,963 Other assets*)
Jumlah aset 62,073,891 11,798,963 38,204,602 238,894,290 - 350,971,746 Total assets
Liabilitas Liabilities
Liabilitas segera 1,316,067 - - - - 1,316,067 Obligations due immediately
Undistributed revenue
Bagi hasil yang belum dibagikan 255,932 - - - - 255,932 sharing
Simpanan wadiah 67,873,898 - - - - 67,873,898 Wadiah deposits
Liabilitas kepada Bank Indonesia 11,900,055 - - - - 11,900,055 Liabilities to Bank Indonesia
Simpanan dari bank lain 1,761,301 - - - - 1,761,301 Deposits from other banks
Kewajiban akseptasi 289,490 68,657 73,081 - - 431,228 Acceptance liabilities
Liabilitas imbalan kerja - - - 667,264 - 667,264 Employee benefits liabilities
Liabilitas sewa 35 13,352 53,031 56,775 - 123,193 Lease liabilities
Liabilitas lain-lain **) 646,909 - - - - 646,909 Other liabilities **)
Jumlah liabilitas 84,043,687 82,009 126,112 724,039 - 84,975,847 Total liabilities
Dana syirkah temporer Temporary syirkah funds
Mudharabah savings
Tabungan mudharabah 78,280,185 - - - - 78,280,185 deposits
Deposito mudharabah 72,641,261 26,116,550 17,226,978 - - 115,984,789 Mudharabah time deposits
Giro mudharabah 32,417,260 - - - - 32,417,260 Mudharabah demand deposits
Subordinated sukuk
Sukuk mudharabah subordinasi - - - 200,000 - 200,000 mudharabah
Sukuk mudharabah diterbitkan - - - 3,608 - 3,608 Issued sukuk mudharabah
Pembiayaan berjangka mudharabah 776,250 - - - - 776,250 Mudharabah term financing
Jumlah dana syirkah Total temporary
temporer 184,114,956 26,116,550 17,226,978 203,608 - 227,662,092 syirkah funds
Perbedaan jatuh tempo (206,084,752 ) (14,399,596) 20,851,512 237,966,643 - 38,333,807 Maturity gap
*) *)
Aset lain-lain terdiri atas piutang pendapatan yang masih akan diterima Other assets consist of income receivables
**) **)
Liabilitas lain-lain terdiri atas biaya yang masih harus dibayar, setoran jaminan, premi Other liabilities consist of accrued expenses, guarantee deposits, loan insurance premium
asuransi dan rekening sementara and temporary accounts
Bank senantiasa mengevaluasi efektivitas The Bank continually evaluates the
sistem operasi untuk memastikan bahwa dana effectiveness of the operating system to
yang tersedia cukup untuk memenuhi seluruh ensure that sufficient funds are available to
kebutuhan dengan melakukan monitoring meet all needs by monitoring the condition of
terhadap kondisi likuiditas Bank melalui the Bank's liquidity through several liquidity
beberapa rasio likuiditas. Bank meyakini dana ratios. The Bank believes that funds will
tetap tumbuh dan arus kas dari aktiva produktif continue to grow and cash flow from earning
dapat menjaga kecukupan likuiditas. assets will be able to maintain sufficient
liquidity.
Halaman - 128 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan antara The table below summarises the comparison
nilai tercatat dan nilai wajar dari aset dan liabilitas between the carrying values and fair values of
keuangan. Nilai wajar yang diungkapkan adalah financial assets and liabilities of the Bank. The fair
berdasarkan informasi relevan yang tersedia pada values disclosed are based on relevant information
tanggal 31 Desember 2024 dan 2023 tidak available as at 31 December 2024 and 2023 and
diperbaharui untuk mencerminkan perubahan are not updated to reflect changes in market
dalam kondisi pasar yang telah terjadi setelah conditions which have occurred after these dates.
tanggal ini.
Pada tanggal 31 Desember 2024 dan 2023 nilai As at 31 December 2024 and 2023, the carrying
tercatat dari aset dan liabilitas keuangan Bank value of the Bank’s financial assets and liabilities
memiliki nilai yang hampir sama dengan nilai approximates their fair value except for the
wajarnya kecuali untuk instrumen berikut: following financial instruments:
31 Desember/December 2024 31 Desember/December 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Investasi pada surat Investments in marketable
berharga 62,251,806 62,478,192 71,301,526 70,704,166 securities
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognised at fair value based on the hierarchy
yang digunakan Bank untuk menentukan dan used by the Bank in determining and disclosing the
mengungkapkan nilai wajar dari instrumen fair value of financial instruments:
keuangan:
(i) Tingkat 1: harga kuotasian (tanpa (i) Level 1: quoted prices (unadjusted) in active
penyesuaian) di pasar aktif untuk aset atau markets for identical assets or liabilities which
liabilitas yang identik yang dapat diakses pada are accessible at the measurement date.
tanggal pengukuran.
(ii) Tingkat 2: input selain harga kuotasian yang (ii) Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat diobservasi included in level 1 that are observable for the
untuk aset dan liabilitas, baik secara langsung assets and liabilities, either directly or
atau tidak langsung. indirectly.
(iii) Tingkat 3: pengukuran nilai wajar yang berasal (iii) Level 3: Fair value measurements are those
dari teknik penilaian yang mencakup input derived from valuation techniques that include
untuk aset dan liabilitas yang bukan inputs for asset and liability that are not based
berdasarkan data pasar yang dapat on observable market data.
diobservasi.
Nilai wajar tingkat 1 dinilai menggunakan data dari The fair value level 1 is valued by using data from
Bloomberg. Bloomberg.
Nilai wajar tingkat 2 dinilai menggunakan data dari The fair value level 2 is valued by using data from
Indonesia Bond Pricing Agency (“IBPA”) dan Net Indonesia Bond Pricing Agency (“IBPA”) and Net
Asset Value report dimana dihitung dengan model Asset Value report which is calculated using a
diskonto arus kas dengan kurva yield (diambil dari discounted cash flow model based on current yield
data pasar) terkini yang sesuai dengan sisa curve (derived from market data) appropriated with
periode jatuh temponya. the remaining term of maturity.
31 Desember/December 2024
Nilai wajar/ Tingkat/ Tingkat/ Tingkat/
Fair value Level 1 Level 2 Level 3
Investasi pada surat berharga 62,478,192 - 62,448,716 29,476 Investments in marketable securities
31 Desember/December 2023
Nilai wajar/ Tingkat/ Tingkat/ Tingkat/
Fair value Level 1 Level 2 Level 3
Investasi pada surat berharga 70,704,166 - 70,672,379 31,787 Investments in marketable securities
Nilai wajar aset dan kewajiban keuangan tertentu, The fair values of certain financial assets and
kecuali efek-efek dan sukuk Pemerintah yang liabilities, except for securities and Government
dimiliki hingga jatuh tempo, piutang, dan sukuk classified as held to maturity, receivables
pembiayaan yang diberikan dan surat berharga and financing and marketable securities issued
yang diterbitkan, mendekati nilai tercatatnya approximate their carrying values due to their
karena mempunyai jangka waktu jatuh tempo yang short-term maturities.
singkat.
Halaman - 129 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
a. Giro dan penempatan pada Bank Indonesia, a. Current accounts and placements with Bank
giro dan penempatan pada bank lain, tagihan Indonesia, current accounts and placements
akseptasi dan aset lain-lain. with other banks, acceptance receivables and
other assets.
Nilai tercatat dari giro dan penempatan pada The carrying amount of current accounts and
Bank Indonesia dan bank lain, tagihan placements with Bank Indonesia and other
akseptasi, dan aset lain-lain adalah perkiraan banks, acceptance receivables and other
yang layak atas nilai wajar. assets are a reasonable approximations of
fair value.
b. Investasi pada surat berharga b. Investments in marketable securities
Nilai wajar untuk investasi pada surat berharga The fair value for amortised cost investments
yang dimiliki hingga jatuh tempo ditetapkan in marketable securities are based on the
berdasarkan harga pasar atau harga kuotasi market prices or broker/dealer price
perantara (broker)/pedagang efek (dealer). quotations. When this information is not
Jika informasi ini tidak tersedia, nilai wajar available, the fair value is estimated using
diestimasi dengan menggunakan harga pasar quoted market prices for securities with
kuotasi efek yang memiliki karakteristik risiko similar credit risk, maturity and yield
kredit, jatuh tempo, dan yield yang serupa atau characteristics or using internal valuation
menggunakan metode penilaian internal. models.
c. Liabilitas segera, simpanan wadiah, simpanan c. Obligations due immediately, wadiah
dari bank lain, liabilitas lain-lain, dan dana deposits, deposits from other banks, other
syirkah temporer. liabilities and temporary syirkah funds.
Estimasi nilai wajar dari liabilitas segera, The estimated fair value of obligations due
simpanan mudharabah, dan liabilitas lain-lain immediately, mudharabah deposits and other
adalah sebesar jumlah yang harus dibayarkan liabilities are the amounts repayable on
kembali sewaktu-waktu. demand.
Estimasi nilai wajar terhadap simpanan wadiah The estimated fair values of wadiah deposits
dan simpanan dari bank lain dengan tingkat and deposits from other banks with fixed rate
margin tetap dan liabilitas akseptasi ditetapkan margin and acceptance liabilities are
berdasarkan diskonto arus kas dengan determined based on discounted cash flows
menggunakan tingkat margin pasar uang using money market margin rates for with
dengan sisa jatuh tempo yang serupa. similar remaining maturities.
d. Piutang dan pembiayaan d. Receivables and financing
Portofolio piutang dan pembiayaan Bank Generally, the Bank’s receivables and
secara umum terdiri dari piutang dan financing portfolio consists of receivables and
pembiayaan yang diberikan dan dinyatakan financing that are stated at amortised cost.
berdasarkan amortised cost.
Estimasi nilai wajar terhadap piutang dan The estimated fair values of receivables and
pembiayaan ditetapkan berdasarkan diskonto financing are determined based on
arus kas dengan menggunakan tingkat margin discounted cash flows using margin rates
yang berlaku untuk piutang dan pembiayaan applied for receivables and financing with
dengan risiko kredit dan sisa jatuh tempo yang similar credit risk and remaining maturities.
serupa.
Nilai wajar dari piutang dan pembiayaan yang The estimated fair value of loans represent
diberikan menunjukkan nilai diskon dari the discounted amount of estimated future
perkiraan arus kas masa depan yang cash flows expected to be received by the
diharapkan akan diterima oleh Bank dengan Bank using the current market rates.
menggunakan tingkat margin pasar saat ini.
Halaman - 130 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. SEGMEN OPERASI 47. OPERATIONS SEGMENTS
Segmen operasi Bank dibagi berdasarkan The Bank’s operating segment is divided based on
beberapa segmen operasi sebagai berikut: the following operating segments: Corporate
Corporate Banking, Commercial Banking, Banking, Commercial Banking, Institutional
Hubungan Kelembagaan, Ritel dan Treasury Relation, Retail and Treasury Banking & Head
Banking & Kantor Pusat. Dalam menentukan hasil Office. In determining the results of operating
segmen operasi, beberapa akun aset dan liabilitas segments, certain asset and liability accounts and
serta pendapatan dan biaya diatribusikan ke revenues and expenses are attributed to each
masing-masing segmen berdasarkan kebijakan segment based on management's internal
pelaporan internal manajemen. Komponen Internal reporting policies. The components of Internal
Transfer Pricing Model diterapkan dalam Transfer Pricing Model are applied in the
perhitungan kinerja laba rugi masing-masing calculation of profit or loss performance of each
segmen. segments.
Ringkasan berikut menjelaskan operasi masing- The following summary describes the operations of
masing segmen dalam pelaporan segmen Bank: each segment in the Bank's segment reporting:
- Corporate Banking: melayani badan usaha - Corporate Banking: serves business entities
seperti BUMN dan anak perusahaannya, such as SOEs and their subsidiaries, state
lembaga negara, perusahaan multinasional, institutions, multinational companies, banks and
bank dan lembaga keuangan bukan bank non-bank financial institutions (including non-
(termasuk modal ventura non-linkage), linkage venture capital), syndicated financing,
pembiayaan sindikasi, perusahaan terbuka, public companies and securities companies.
dan perusahaan sekuritas.
- Commercial Banking: melayani badan usaha - Commercial Banking: serves business entities
seperti BUMD dan anak perusahaannya, such as BUMD and its subsidiaries, regional
pemerintah daerah, rumah sakit (kecuali diatur governments, hospitals (unless regulated in
dalam produk khusus), perguruan tinggi negeri special products), state and private universities
dan swasta (yayasan yang memiliki perguruan (foundations with tertiary institutions).
tinggi).
- Hubungan Kelembagaan: saat ini difokuskan - Institutional Relation: currently focused on the
untuk pengelolaan dana nasabah dan management of customer funds and other
transaksi-transaksi lainnya milik nasabah transactions belonging to customers of
lembaga pemerintah dan dana pensiun BUMN. government institutions and BUMN pension
funds.
- Ritel: saat ini meliputi antara lain: - Retail: currently includes, among others:
• Ritel SME: melayani badan usaha swasta • SME Retail: serving private business
berbentuk badan hukum dan nonbadan entities in the form of legal entities and non-
hukum untuk tujuan produktif, pendidikan legal entities for productive purposes,
dasar & menengah, klinik, koperasi, pola primary & secondary education, clinics,
linkage, inti plasma, dan perorangan. cooperatives, linkage patterns, plasma core
and individuals.
• Ritel Mikro: ditujukan untuk melayani • Micro Retail: aimed at serving individual
nasabah individual dan pengusaha mikro, customers and micro entrepreneurs,
termasuk di dalamnya adalah penyaluran including the distribution of subsidised
pembiayaan bersubsidi untuk mendukung financing to support government programs
program pemerintah dalam in empowering community businesses.
memberdayakan usaha masyarakat.
• Ritel Konsumer: melayani perorangan • Consumer Retail: serving individuals for
untuk tujuan konsumtif/multiguna (antara consumptive/multipurpose (among others
lain produk Griya, Multiguna, Kendaraan, Griya products, Multipurpose, Vehicles,
Pensiunan, Kartu Pembiayaan, Cicil Emas Pensioners, Financing Cards, Gold
dan Gadai Emas, pembiayaan program Installments and Pawn Gold, government
pemerintah). program financing).
Halaman - 131 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. SEGMEN OPERASI (lanjutan) 47. OPERATIONS SEGMENTS (continued)
Ringkasan berikut menjelaskan operasi masing- The following summary describes the operations of
masing segmen dalam pelaporan segmen Bank: each segment in the Bank's segment reporting:
(lanjutan) (continued)
- Lainnya: saat ini meliputi antara lain: - Others: currently include, among others:
• Treasury: segmen treasury terkait dengan • Treasury: treasury segment related to the
kegiatan treasury Bank termasuk transaksi Bank's treasury activities including foreign
valuta asing, money market, fixed income, exchange transactions, money market,
bisnis perbankan internasional, pasar fixed income, international banking
modal, supervisi Kantor Luar Negeri. business, capital market, supervision of
Foreign Office.
• Kantor Pusat: terkait dengan pengelolaan • Head Office: related to the management of
aset dan liabilitas selain yang telah assets and liabilities other than those
dikelola oleh segmen operasi lainnya already managed by other operating
termasuk menerima alokasi biaya atas segments, including receiving cost
penyediaan jasa servis secara sentralisasi allocation for centralised service provision
kepada segmen lainnya serta to other segments as well as
pendapatan/biaya yang tidak teralokasi ke revenues/costs that are not allocated to
pelaporan segmen lainnya. other segment reporting.
Kinerja diukur berdasarkan laba segmen sebelum Performance is measured based on segment profit
pajak penghasilan, sebagaimana dilaporkan dalam before income tax, as reported in an internal
laporan internal manajemen yang direviu oleh management report reviewed by the Bank
Manajemen Bank. Keuntungan segmen digunakan Management. Segment profit is used to measure
untuk mengukur kinerja dimana manajemen performance where management believes that the
berkeyakinan bahwa informasi tersebut paling information is most relevant in evaluating the
relevan dalam mengevaluasi hasil segmen tersebut results of the segment relative to other entities
relatif terhadap entitas lain yang beroperasi dalam operating in the industry.
industri tersebut.
Berikut ini adalah informasi segmen Bank Information concerning the operating segments of
berdasarkan segmen operasi: the Bank are as follows:
31 Desember/December 2024
Treasury
Banking &
Hubungan Kantor Pusat/ Penyesuaian &
Kelembagaan/ Treasury Eliminasi/
Corporate Commercial Institutional Banking & Head Adjustment & Jumlah/
Keterangan Banking Banking Relation Retail Banking Office Elimination**) Total Descriptions
Revenue from fund
Pendapatan pengelolaan dana management
sebagai mudharib*) 4,758,365 1,643,295 4,743,000 26,466,294 2,321,675 (14,634,426) 25,298,203 as mudharib*)
Hak pihak ketiga atas bagi hasil*) (3,682,258) (1,179,454) (4,192,316) (13,010,908) (614,513) 14,790,420 (7,889,029) Third parties' share on return*)
Hak bagi hasil milik Bank 1,076,107 463,841 550,684 13,455,386 1,707,162 155,994 17,409,174 Bank's share in profit
Pendapatan usaha lainnya 374,100 198,027 101 2,257,932 2,726,319 - 5,556,479 Other operating income
Beban usaha (151,526) (215,341) (101,896) (6,208,730) (5,116,149) - (11,793,642) Operating expenses
Beban cadangan kerugian penurunan Provision for impairment
nilai aset produktif dan losses on earning and
nonproduktif - bersih (109,297) (124,951) - (1,757,475) 97,856 - (1,893,867) non-earning assets - net
Total beban (260,823) (340,292) (101,896) (7,966,205) (5,018,293) - (13,687,509) Total expenses
Pendapatan/(beban) Non-operating
nonusaha - bersih - - - 56,610 (52,298) - 4,312 income/(expense) - net
Laba sebelum zakat dan Income before zakat and
beban pajak 1,189,384 321,576 448,889 7,803,723 (637,110) 155,994 9,282,456 tax expense
Zakat (29,735) (8,040) (11,222) (195,093) 12,029 - (232,061) Zakat
Beban pajak (255,123) (68,978) (96,287) (1,673,898) 49,779 - (2,044,507) Tax expenses
Laba bersih 904,526 244,558 341,380 5,934,732 (575,302) 155,994 7,005,888 Net income
Aset segmen Segment of assets
Pembiayaan wholesale 58,719,889 18,497,916 - - - - 77,217,805 Wholesale financing
Pembiayaan ritel Retail financing
SME - - - 21,634,863 - - 21,634,863 SME
Mikro - - - 27,745,691 - - 27,745,691 Micro
Konsumer***) - - - 151,882,883 - - 151,882,883 Consumer***)
Cadangan kerugian penurunan Provision for impairment
nilai pembiayaan (4,382,847) (1,201,453) - (4,707,382) - - (10,291,682) losses for financing
Nonpembiayaan - bersih 597,762 - - - 139,826,110 - 140,423,872 Non-financing - net
54,934,804 17,296,463 - 196,556,055 139,826,110 - 408,613,432
Segment of liabilities,
Liabilitas, dana syirkah temporer temporary syirkah funds
dan ekuitas segmen and equity
Pendanaan 21,619,859 12,013,780 89,456,637 205,226,059 26,603,912 - 354,920,247 Funding
Nonpendanaan - - - - 53,693,185 - 53,693,185 Non-funding
21,619,859 12,013,780 89,456,637 205,226,059 80,297,097 - 408,613,432
*) Termasuk komponen internal transfer pricing antarsegmen operasi *) Include component of internal transfer pricing among operating segments
**) Termasuk eliminasi komponen internal transfer pricing **) Include elimination of internal transfer pricing components
***) Termasuk segmen pawning dan hasanah card ***) Include pawning and hasanah card segment
Halaman - 132 - Page
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PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. SEGMEN OPERASI (lanjutan) 47. OPERATIONS SEGMENTS (continued)
Berikut ini adalah informasi segmen Bank Information concerning the operating segments of
berdasarkan segmen operasi: (lanjutan) the Bank are as follows: (continued)
31 Desember/December 2023
Treasury
Banking &
Hubungan Kantor Pusat/ Penyesuaian &
Kelembagaan/ Treasury Eliminasi/
Corporate Commercial Institutional Banking & Head Adjustment & Jumlah/
Keterangan Banking Banking Relation Retail Banking Office Elimination**) Total Descriptions
Income from fund
Pendapatan pengelolaan dana management
sebagai mudharib*) 4,169,405 1,014,705 3,655,374 22,626,774 2,306,807 (11,521,322) 22,251,743 as mudharib*)
Hak pihak ketiga atas bagi hasil*) (2,981,436) (654,183) (3,325,439) (10,277,479) (445,294) 11,690,663 (5,993,168) Third parties' share on return*)
Hak bagi hasil milik Bank 1,187,969 360,522 329,935 12,349,295 1,861,513 169,341 16,258,575 Bank's share in profit
Pendapatan usaha lainnya 358,216 104,025 - 1,679,885 2,062,340 - 4,204,466 Other operating income
Beban usaha (134,737) (153,841) (84,689) (5,495,768) (4,380,169) - (10,249,204) Operating expenses
Beban cadangan kerugian penurunan Provision for impairment
nilai aset produktif dan losses on earning and
nonproduktif - bersih (336,193) (133,567) - (2,155,440) 2,721 - (2,622,479) non-earning assets - net
Total beban (470,930) (287,408) (84,689) (7,651,208) (4,377,448) - (12,871,683) Total expenses
Beban nonusaha - bersih - - - - (2,156) - (2,156) Non-operating expenses
Laba sebelum zakat dan beban Income before zakat and
pajak penghasilan 1,075,255 177,139 245,246 6,377,972 (455,751) 169,341 7,589,202 income tax expenses
Zakat (25,822) (4,254) (5,889) (153,165) (600) - (189,730) Zakat
Beban pajak (228,650) (37,668) (52,151) (1,356,260) (21,000) - (1,695,729) Tax expenses
Laba bersih 820,783 135,217 187,206 4,868,547 (477,351) 169,341 5,703,743 Net income
Aset segmen Segment of assets
Pembiayaan wholesale 54,541,919 12,969,097 - - - - 67,511,016 Wholesale financing
Pembiayaan ritel Retail financing
SME - - - 19,345,720 - - 19,345,720 SME
Mikro - - - 22,912,195 - - 22,912,195 Micro
Konsumer***) - - - 130,547,113 - - 130,547,113 Consumer***)
Cadangan kerugian penurunan Provision for impairment
nilai pembiayaan (4,042,106) (1,105,624) - (4,540,732) - - (9,688,462) losses for financing
Nonpembiayaan - bersih 920,109 - - - 122,076,433 - 122,996,542 Non-financing - net
51,419,922 11,863,473 - 168,264,296 122,076,433 - 353,624,124
Segment of liabilities,
Liabilitas, dana syirkah temporer temporary syirkah funds
dan ekuitas segmen and equity
Pendanaan 22,354,117 6,990,589 79,770,650 185,573,903 14,508,087 - 309,197,346 Funding
Nonpendanaan - - - - 44,426,778 - 44,426,778 Non-funding
22,354,117 6,990,589 79,770,650 185,573,903 58,934,865 - 353,624,124
*) Termasuk komponen internal transfer pricing antarsegmen operasi *) Include component of internal transfer pricing among operating segments
**) Termasuk eliminasi komponen internal transfer pricing **) Include elimination of internal transfer pricing components
***) Termasuk segmen pawning dan hasanah card ***) Include pawning and hasanah card segment
48. PERJANJIAN, KOMITMEN DAN KONTINJENSI 48. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN AND CONTINGENCIES
Perjanjian signifikan Significant Agreements
Pada tanggal 27 September 2024, Bank As at 27 September 2024, the bank signed
menandatangani perjanjian bancassurance dengan bancassurance agreement with PT Prudential
PT Prudential Sharia Life Assurance (“Prudential Sharia Life Assurance (“Prudential Sharia Life”) to
Sharia Life”) untuk memasarkan, mempromosikan market, promote and refer Prudential Sharia Life
dan mereferensikan produk asuransi Prudential insurance products through the Bank's distribution
Sharia Life melalui jaringan distribusi Bank. network. This collaboration agreement is effective
Perjanjian kerjasama ini berlaku efektif sejak from the date of agreement and will continue to be
tanggal perjanjian dan akan terus berlaku dan valid and effective until the fifteenth (15th) year
efektif hingga tahun kelima belas (15) sejak tanggal from the launch date (1 March 2025). The Bank's
peluncuran (1 Maret 2025). Adapun kewajiban obligations before the launch date related to the
Bank sebelum tanggal peluncuran terkait dengan launching of insurance products and services in the
penerbitan produk dan layanan asuransi di jaringan Bank's distribution network include preparing
distribusi Bank antara lain mempersiapkan internal regulations, training Bank employees,
peraturan internal, pelatihan pegawai Bank, marketing and communication plans and system
rencana pemasaran dan komunikasi serta adjustments.
penyesuaian sistem.
Liabilitas kontinjensi Contingent liabilities
Dalam menjalankan usahanya, Bank menghadapi In conducting the business, the Bank faces various
berbagai perkara hukum yang terkadang legal cases which sometimes involve claims for
mengandung tuntutan ganti rugi dimana Bank compensation in which the Bank is positioned as a
berposisi sebagai tergugat, terutama sehubungan defendant, especially in relation to the parties'
dengan kepatuhan para pihak terhadap compliance with agreements/contracts.
perjanjian/kontrak.
Halaman - 133 - Page
Page 672
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. PERJANJIAN, KOMITMEN DAN KONTINJENSI 48. SIGNIFICANT AGREEMENTS, COMMITMENTS
SIGNIFIKAN (lanjutan) AND CONTINGENCIES (continued)
Liabilitas kontinjensi (lanjutan) Contingent liabilities (continued)
Walaupun terdapat perkara yang masih berproses, Although there are cases that are still in process,
Bank berpendapat bahwa berdasarkan informasi the Bank believes that based on information
yang ada dan posisi hukum Bank, tuntutan hukum currently available and the Bank’s legal position,
ini tidak akan berdampak secara material pada these legal claims will not likely have a material
operasi, posisi keuangan atau tingkat likuiditas effect on the operations, financial position or
Bank. liquidity level of the Bank.
Pada tanggal 31 Desember 2024 dan 2023, Bank As at 31 December 2024 and 2023, the Bank has
telah membentuk cadangan (disajikan dalam akun established a provision (included in “Other
“Liabilitas Lain-lain”) untuk sejumlah tuntutan Liabilities”) for a number of legal claims which have
hukum yang telah berkekuatan hukum tetap permanent legal force (inkracht) and which are still
(inkracht) maupun yang masih dalam proses in process amounting to Rp3,021 and Rp2,988,
masing-masing sebesar Rp3.021 dan Rp2.988. respectively. Management believes that the
Manajemen berpendapat bahwa jumlah cadangan provision is adequate to cover losses due to the
yang dibentuk telah memadai untuk menutup legal risks.
kerugian akibat hukum yang belum diputuskan atau
masih dalam proses.
49. TAMBAHAN INFORMASI ARUS KAS 49. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas adalah sebagai activities in the statements of cash flows are as
berikut: follows:
31 Desember/December 2024
Selisih kurs/
1 Januari/ Aktivitas nonkas/ Arus kas/ Foreign exchange Lainnya/ Jumlah/
Keterangan 1 January 2024 Non-cash activity Cash flow difference Others Total Descriptions
Liabilitas sewa 123,193 210,016 (151,913) - - 181,296 Lease liabilities
Pembiayaan berjangka mudharabah 776,250 - 222,940 810 - 1,000,000 Mudharabah term financing
Sukuk mudharabah subordinasi 200,000 - - - - 200,000 Subordinated sukuk mudharabah
Sukuk mudharabah diterbitkan 3,608 (776) 3,015,731 - - 3,018,563 Issued sukuk mudharabah
Liabilitas kepada Bank Indonesia 11,900,055 - 6,517,809 - - 18,417,864 Liabilities to Bank Indonesia
31 Desember/December 2023
Selisih kurs/
1 Januari/ Aktivitas nonkas/ Arus kas/ Foreign exchange Lainnya/ Jumlah/
Keterangan 1 January 2023 Non-cash activity Cash flow difference Others Total Descriptions
Liabilitas sewa 166,002 91,933 (134,742) - - 123,193 Lease liabilities
Pembiayaan berjangka mudharabah 778,375 - (5,057) 2,932 - 776,250 Mudharabah term financing
Sukuk mudharabah subordinasi 1,375,000 - (1,175,000) - - 200,000 Subordinated sukuk mudharabah
Sukuk mudharabah diterbitkan - (151) 3,759 - - 3,608 Issued mudharabah sukuk
Liabilitas kepada Bank Indonesia - - 11,900,055 - - 11,900,055 Liabilities to Bank Indonesia
50. OPINI DEWAN PENGAWAS SYARIAH 50. OPINION OF THE SHARIA SUPERVISORY
BOARD
Berdasarkan surat No. 05/BSI/DPS/OPINI/I/2025 Based on letter No. 05/BSI/DPS/OPINI/I/2025
tanggal 16 Januari 2025, Dewan Pengawas dated 16 January 2025, the Sharia Supervisory
Syariah (“DPS”) PT Bank Syariah Indonesia Tbk Board (“DPS”) of PT Bank Syariah Indonesia Tbk
menyatakan bahwa secara umum aspek syariah expressed opinions that in general, the sharia
dalam operasional dan produk PT Bank Syariah aspects on products and operations of PT Bank
Indonesia Tbk untuk tahun yang berakhir pada Syariah Indonesia Tbk for the year ended
tanggal 31 Desember 2024, telah mengikuti fatwa 31 December 2024, have complied with fatwa and
dan ketentuan syariah yang dikeluarkan oleh sharia regulations issued by National Sharia Board
Dewan Syariah Nasional Majelis Ulama Indonesia of Indonesian Ulama Council (“DSN-MUI”), and
(“DSN-MUI”), serta opini syariah dari DPS. sharia opinion of DPS.
Berdasarkan surat No. 01/BSI/DPS/OPINI/I/2024 Based on letter No. 01/BSI/DPS/OPINI/I/2024
tanggal 16 Januari 2024, DPS PT Bank Syariah dated 16 January 2024, the DPS of PT Bank
Indonesia Tbk menyatakan bahwa secara umum Syariah Indonesia Tbk expressed opinions that in
aspek syariah dalam operasional dan produk PT general, the sharia aspects on products and
Bank Syariah Indonesia Tbk untuk tahun yang operations of PT Bank Syariah Indonesia Tbk for
berakhir pada tanggal 31 Desember 2023, telah the year ended 31 December 2023, have complied
mengikuti fatwa dan ketentuan syariah yang with fatwa and sharia regulations issued by DSN-
dikeluarkan oleh DSN-MUI, serta opini syariah dari MUI, and sharia opinion of DPS.
DPS.
Halaman - 134 - Page
Page 673
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. RENCANA BARANG MODAL 51. CAPITAL EXPENDITURE COMMITMENTS
Bank memiliki komitmen barang modal terkait The Bank has capital expenditure plans in relation
dengan renovasi bangunan, pengadaan kendaraan to the building renovations, procurement of office
dinas, perlengkapan komputer, ATM dan jasa vehicles, computer equipments, ATMs and system
lisensi sistem adalah sebesar Rp1.939.959 dan license services amounting to Rp1,939,959 and
Rp2.018.556, masing-masing pada tanggal Rp2,018,556 as at 31 December 2024 and 2023,
31 Desember 2024 dan 2023. respectively.
52. STANDAR AKUNTANSI KEUANGAN BARU 52. NEW FINANCIAL ACCOUNTING STANDARDS
YANG TELAH DISAHKAN NAMUN BELUM ISSUED BUT NOT YET EFFECTIVE
BERLAKU EFEKTIF
Dewan Standar Akuntansi Keuangan Ikatan Financial Accounting Standard Board of Indonesian
Akuntan Indonesia (“DSAK-IAI”) telah menerbitkan Institute of Accountants (“DSAK-IAI”) has issued
standar baru, amendemen dan interpretasi berikut, the following new standards, amendments and
namun belum berlaku efektif untuk tahun buku interpretations, but not yet effective for the financial
yang dimulai pada 1 Januari 2024 adalah sebagai year beginning 1 January 2024 are as follows:
berikut:
- Amendemen PSAK 221: “Pengaruh - Amendment of SFAS 221: “Effect of Changes
Perubahan Kurs Valuta Asing” tentang in Foreign Exchange Rates" regarding the lack
kekurangan ketertukaran. of convertibility.
Standar tersebut akan berlaku efektif pada The above standards will be effective on
1 Januari 2025. 1 January 2025.
Pada saat penerbitan laporan keuangan, Bank As at the authorisation date of financial statements,
masih mempelajari dampak yang mungkin timbul the Bank is still evaluating the potential impact of
dari penerapan standar baru dan revisi tersebut these new and revised standards to the financial
serta pengaruhnya pada laporan keuangan. statements.
53. REKLASIFIKASI LAPORAN KEUANGAN 53. RECLASSIFICATIONS OF THE PRIOR PERIOD
PERIODE SEBELUMNYA FINANCIAL STATEMENTS
Bank melakukan reklasifikasi atas penyajian The Bank reclassified the presentation of gain from
keuntungan investasi surat berharga yang menjadi marketable securities which were part of fee based
bagian dari pendapatan imbalan jasa perbankan income from banking services in the prior period
pada laporan keuangan periode sebelumnya. financial statements. The effect of the
Pengaruh reklasifikasi tersebut pada laporan laba reclassification on the statements of profit or loss
rugi dan penghasilan komprehensif lain untuk and other comprehensive income for the year
tahun yang berakhir 31 Desember 2023 adalah ended 31 December 2023 are as follows:
sebagai berikut:
2023
Sebelum Setelah
reklasifikasi/ reklasifikasi/
Before Reklasifikasi/ After
reclassification Reclassification reclassification
LAPORAN LABA RUGI DAN STATEMENTS OF
PENGHASILAN KOMPREHENSIF PROFIT OR LOSS AND OTHER
LAIN COMPREHENSIVE INCOME
PENDAPATAN USAHA LAINNYA OTHER OPERATING INCOME
Pendapatan imbalan jasa perbankan 3,112,884 (242,110) 2,870,774 Fee based income from banking services
Keuntungan investasi surat berharga - 242,110 242,110 Gain from marketable securities
Halaman - 135 - Page
Page 674
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA STANDARDS
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia.
di Indonesia.
a. Kolektibilitas giro dan penempatan pada a. Collectibility of current accounts and
Bank Indonesia placements with Bank Indonesia
Pada tanggal 31 Desember 2024 dan 2023, As at 31 December 2024 and 2023, all current
seluruh giro dan penempatan pada Bank accounts and placements with Bank Indonesia
Indonesia diklasifikasikan “Lancar”. are classified as “Current”.
b. Kolektibilitas giro dan penempatan pada b. Collectibility of current accounts and
bank lain placements with other banks
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 3,880,874 14,809 2,324,473 20,745 Current
c. Kolektibilitas investasi pada surat berharga c. Collectibility of investments in marketable
securities
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 62,251,806 35,288 71,202,526 33,506 Current
Macet - - 99,000 99,000 Loss
62,251,806 35,288 71,301,526 132,506
d. Kolektibilitas tagihan akseptasi d. Collectibility of acceptance receivables
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 185,145 1,851 431,228 4,312 Current
e. Kolektibilitas pinjaman qardh e. Collectibility of funds of qardh
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 13,452,780 512,708 10,971,347 528,368 Current
Dalam perhatian khusus 43,157 6,536 42,477 6,377 Special mention
Kurang lancar 6,446 820 5,655 669 Substandard
Diragukan 6,855 3,084 8,962 3,863 Doubtful
Macet 264,546 264,546 278,640 278,640 Loss
13,773,784 787,694 11,307,081 817,917
f. Kolektibilitas pembiayaan mudharabah f. Collectibility of mudharabah financing
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 2,869,536 25,945 1,816,788 16,472 Current
Dalam perhatian khusus - - 33,101 1,765 Special mention
Macet 67,543 67,543 31,244 31,244 Loss
2,937,079 93,488 1,881,133 49,481
Halaman - 136 - Page
Page 675
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
g. Kolektibilitas pembiayaan musyarakah g. Collectibility of musyarakah financing
2024 2023
Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Jumlah/Total impairment losses Jumlah/Total impairment losses
Lancar 109,803,514 1,924,213 83,854,900 1,373,575 Current
Dalam perhatian khusus 2,791,965 1,928,640 2,673,552 1,753,279 Special mention
Kurang lancar 424,908 227,708 627,436 363,211 Substandard
Diragukan 128,828 26,567 172,823 84,448 Doubtful
Macet 1,038,003 1,038,003 887,486 885,183 Loss
114,187,218 5,145,131 88,216,197 4,459,696
h. Piutang, pembiayaan dan pinjaman yang h. Restructured receivables, financing and
direstrukturisasi funds
Jumlah piutang, pembiayaan dan pinjaman Receivables, financing and funds that have
yang diberikan yang telah direstrukturisasi been restructured by the Bank as at
oleh Bank sampai dengan tanggal 31 December 2024 and 2023 are as follows.
31 Desember 2024 dan 2023 adalah sebagai
berikut.
2024
Pembiayaan Pembiayaan
Mudharabah/ Musyarakah/
Piutang/ Pinjaman Qardh/ Mudharabah Musyarakah Jumlah/
Receivables Funds of Qardh Financing Financing Total
Lancar 2,441,493 455,249 - 6,991,160 9,887,902 Current
Dalam perhatian khusus 347,765 7,637 - 2,574,563 2,929,965 Special mention
Kurang lancar 300,854 449 - 315,892 617,195 Substandard
Diragukan 160,586 700 - 51,580 212,866 Doubtful
Macet 1,014,695 243,304 64,205 730,372 2,052,576 Loss
Jumlah 4,265,393 707,339 64,205 10,663,567 15,700,504 Total
2023
Pembiayaan Pembiayaan
Mudharabah/ Musyarakah/
Piutang/ Pinjaman Qardh/ Mudharabah Musyarakah Jumlah/
Receivables Funds of Qardh Financing Financing Total
Lancar 4,041,143 478,080 10,490 7,476,674 12,006,387 Current
Dalam perhatian khusus 683,014 7,577 1,463 2,522,407 3,214,461 Special mention
Kurang lancar 368,402 400 - 553,632 922,434 Substandard
Diragukan 398,071 811 - 125,188 524,070 Doubtful
Macet 1,044,542 258,737 27,882 724,418 2,055,579 Loss
Jumlah 6,535,172 745,605 39,835 11,402,319 18,722,931 Total
i. Rasio Non-Performing Financing (“NPF”) i. Non-Performing Financing (“NPF”) Ratio
2024
Aset yang
Diperoleh untuk
Pembiayaan Pembiayaan Ijarah - Bersih/
Mudharabah/ Musyarakah/ Assets
Piutang/ Pinjaman Qardh/ Mudharabah Musyarakah Acquired for Jumlah/
Receivables Funds of Qardh Financing Financing Ijarah - Net Total
Jumlah saldo*) 144,460,906 13,773,784 2,744,964 114,135,639 3,122,255 278,237,548 Total balance*)
NPF - Bruto*) 3,324,983 277,847 65,765 1,591,738 17,254 5,277,587 NPF - Gross*)
Persentase NPF Percentage of NPF
- Bruto 2.30% 2.02% 2.40% 1.39% 0.55% 1.90% - Gross
NPF - Neto*) 1,071,774 9,398 - 299,461 17,254 1,397,887 NPF - Net*)
Persentase NPF Percentage of NPF
- Neto 0.74% 0.07% 0.00% 0.26% 0.55% 0.50% - Net
) )
* Diluar piutang, pinjaman qardh, pembiayaan mudharabah, dan * Exclude receivables, funds of qardh, mudharabah financing, and
pembiayaan musyarakah kepada bank lain musyarakah financing to other banks
Halaman - 137 - Page
Page 676
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
i. Rasio Non-Performing Financing (“NPF”) i. Non-Performing Financing (“NPF”) Ratio
(lanjutan) (continued)
2023
Aset yang
Diperoleh untuk
Pembiayaan Pembiayaan Ijarah - Bersih/
Mudharabah/ Musyarakah/ Assets
Piutang/ Pinjaman Qardh/ Mudharabah Musyarakah Acquired for Jumlah/
Receivables Funds of Qardh Financing Financing Ijarah - Net Total
Jumlah saldo*) 136,721,476 11,307,081 1,700,786 88,172,533 2,190,107 240,091,983 Total balance*)
NPF - Bruto*) 2,953,206 293,257 29,467 1,687,745 21,353 4,985,028 NPF - Gross*)
Persentase NPF Percentage of NPF
- Bruto 2.16% 2.59% 1.73% 1.91% 0.97% 2.08% - Gross
NPF - Neto*) 927,484 10,085 - 354,903 21,353 1,313,825 NPF - Net*)
Persentase NPF Percentage of NPF
- Neto 0.68% 0.09% 0.00% 0.40% 0.97% 0.55% - Net
) )
* Diluar piutang, pinjaman qardh, pembiayaan mudharabah, dan * Exclude receivables, funds of qardh, mudharabah financing, and
pembiayaan musyarakah kepada bank lain musyarakah financing to other banks
j. Mutasi agunan yang diambil alih j. Movement of the foreclosed collaterals
Mutasi agunan yang diambil alih pada tanggal Movement of the foreclosed collaterals as at
31 Desember 2024 dan 2023: of 31 December 2024 and 2023 are as follows:
2024 2023
Saldo awal 825,759 859,007 Beginning balance
Penyelesaian (114,389) (33,248) Completion
Saldo akhir 711,370 825,759 Ending balance
k. Kolektibilitas komitmen dan kontinjensi k. Collectibility of commitments and
contingencies
Kolektibilitas fasilitas pembiayaan yang belum The collectibility of unused financing facilities
digunakan adalah sebagai berikut: are as follows:
2024 2023
Lancar 4,542,007 5,041,570 Current
Dalam perhatian khusus 2,193 31,313 Special mention
Kurang lancar - 15,425 Substandard
Macet - 8,854 Loss
4,544,200 5,097,162
l. Rasio Giro Wajib Minimum (“GWM”) l. The Minimum Statutory Reserve
Requirement (“GWM”) Ratio
2024 2023
Rupiah Rupiah
Kewajiban Pemenuhan GWM: Fulfillment of GWM:
GWM Harian 0.00% 0.00% GWM Daily
GWM Rata-Rata 7.50% 7.50% GWM Average
Insentif GWM (4.00%) (2.90%) GWM Incentives
Disinsentif Rasio Intermediasi Macroprudential Intermediation Ratio
Makroprudensial (“RIM”) 0.00% 0.00% (“RIM”) Disincentives
Total Kewajiban Pemenuhan GWM 3.50% 4.60% Total of Fulfillment of GWM
Realisasi Pemenuhan GWM 4.83% 6.76% Realisation Fulfillment of GWM
Realisasi Pemenuhan GWM Rata-Rata 3.74% 4.87% Realisation Fulfillment of GWM Average
Realisasi Pemenuhan Penyangga Realisation Fulfillment of Macroprudential
Likuiditas Makroprudensial (“PLM”) Liquidity Buffer (“PLM”)
(d/h GWM Sekunder) 11.31% 21.35% (previously GWM Secondary)
Halaman - 138 - Page
Page 677
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
l. Rasio Giro Wajib Minimum (“GWM”) l. The Minimum Statutory Reserve
(lanjutan) Requirement (“GWM”) Ratio (continued)
2024 2023
Valuta asing Foreign currencies
Kewajiban Pemenuhan GWM 1.00% 1.00% Fulfillment of GWM
Realisasi Pemenuhan GWM 1.46% 1.13% Realisation Fulfillment of GWM
Rasio GWM pada tanggal 31 Desember 2024 The GWM ratio as at 31 December 2024 and
dan 31 Desember 2023 dihitung berdasarkan 31 December 2023 are calculated based on
Peraturan Anggota Dewan Gubernur (“PADG”) Board of Governors Members Regulations
No. 24/8/PADG/2022 tentang “Peraturan (“PADG”) No. 24/8/PADG/2022 regarding ”The
Pelaksanaan Pemenuhan Giro Wajib Minimum implementation of Minimum Statutory Reserves
dalam Rupiah dan Valuta Asing bagi Bank in Rupiah and Foreign Currency for
Umum Konvensional, Bank Umum Syariah, Conventional Banks, Sharia Banks and Sharia
dan Unit Usaha Syariah”, sebagaimana telah Business Units”, as last amended by PADG No.
diubah terakhir dengan PADG No. 12 tahun 12 year 2023 dated 27 September 2023 and
2023 tanggal 27 September 2023 dan mulai effectively came into force on 1 October 2023.
berlaku sejak tanggal 1 Oktober 2023. PADG The new PADG regulates every Sharia Bank
baru tersebut mengatur setiap Bank Umum and Sharia Business Unit to maintain GWM in
Syariah dan Unit Usaha Syariah untuk Rupiah and foreign exchange, the amount of
memelihara GWM dalam Rupiah dan valuta which is set at 7.5% and 1% of third party funds
asing yang besarnya ditetapkan sebesar 7,5% (“TPF”) in Rupiah and foreign exchange.
dan 1% dari dana pihak ketiga (“DPK”) dalam
Rupiah dan valuta asing.
Dalam perhitungan kewajiban pemenuhan In calculating the fulfillment of Rupiah statutory
GWM Rupiah, terdapat komponen insentif reserves, there is a GWM incentive component
GWM sesuai PADG No. 4 Tahun 2024 tanggal which is in accordance with the PADG No. 4
22 Mei 2024 tentang "Perubahan atas year 2024 dated 22 May 2024 concerning
Peraturan Anggota Dewan Gubernur Nomor 11 “Amendment to the Regulation of the Members
Tahun 2023 tentang Peraturan Pelaksanaan of the Board of Governors Number 11 of 2023
Kebijakan Insentif Likuiditas Makroprudensial”, concerning the Implementation Regulation of
serta disinsentif RIM sesuai Peraturan Bank the Macroprudential Liquidity Incentive Policy”,
Indonesia Nomor 21/12/PBI/2019 tanggal 25 as well as disincentives RIM according to Bank
November 2019 tentang “Perubahan atas Indonesia Regulation Number 21/12/PBI/2019
Peraturan Bank Indonesia Nomor dated 25 November 2019 concerning
20/4/PBI/2018 tentang Rasio Intermediasi “Amendments to Bank Indonesia Regulation
Makroprudensial dan Penyangga Likuiditas Number 20/4/PBI/2018 concerning
Makroprudensial bagi Bank Umum Macroprudential Intermediation Ratio and
Konvensional, Bank Umum Syariah, dan Unit Macroprudential Liquidity Buffer for
Usaha Syariah”. Conventional Commercial Banks, Sharia
Commercial Banks, and Sharia Business Unit”.
Selain ketentuan di atas, berdasarkan In addition, based on Bank Indonesia Regulation
Peraturan Bank Indonesia (“PBI”) (“PBI”) No. 23/07/PADG/2021 which is effective
No. 23/07/PADG/2021 yang berlaku sejak from 1 May 2021 and Bank Indonesia Regulation
1 Mei 2021 dan Peraturan Bank Indonesia (“PBI”) No. 21/22/PADG/2019 which is effective
(“PBI”) No. 21/22/PADG/2019 yang berlaku from 28 November 2019, there are changes in
sejak 28 November 2019, terdapat perubahan the calculation of GWM Financing to Deposit
perhitungan GWM Financing to Deposit Ratio Ratios (“FDR”) to RIM. Bank must pay additional
(“FDR”) menjadi RIM. Bank harus memelihara Statutory Reserves if the Bank’s RIM is less than
tambahan GWM jika RIM Bank kurang dari the lower limit of 84% or exceeds the upper limit
batas bawah 84% atau melebihi batas atas of the Bank Indonesia target of 94%.
target Bank Indonesia sebesar 94%.
Halaman - 139 - Page
Page 678
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
l. Rasio Giro Wajib Minimum (“GWM”) l. The Minimum Statutory Reserve
(lanjutan) Requirement (“GWM”) Ratio (continued)
Saldo giro pada Bank Indonesia disediakan The balance of current accounts with Bank
untuk memenuhi persyaratan GWM dari Bank Indonesia is maintained to meet the GWM of
Indonesia. Bank Indonesia.
Bank telah memenuhi ketentuan Bank As at 31 December 2024 and 2023, the Bank
Indonesia tentang GWM pada tanggal has complied with the Bank Indonesia
31 Desember 2024 dan 2023. regulations regarding the GWM.
m. Kewajiban Penyediaan Modal Minimum m. Minimum Required Capital Adequacy Ratio
(”KPMM”) (“CAR”)
Pada tanggal 31 Desember 2024 dan 2023, As at 31 December 2024 and 2023, the CAR
rasio KPMM Bank dihitung berdasarkan are calculated based on OJK Regulation No.
Peraturan OJK No. 21/POJK.03/2014 tanggal 21/POJK.03/2014 dated 19 November 2014, as
19 November 2014 yang mencabut peraturan amended in previous regulation. The CARs as
sebelumnya. Rasio KPMM pada tanggal at 31 December 2024 and 2023 are as follows:
31 Desember 2024 dan 2023 adalah sebagai
berikut:
2024 2023
Modal inti 41,685,617 36,095,427 Core capital
Modal pelengkap (maksimum Supplementary capital (maximum
100% dari modal inti) 160,000 200,000 100% over core capital)
Cadangan umum penyisihan General reserves of allowance for
kerugian aset produktif impairment losses on earning
(maksimum 1,25% dari Aset assets (maximum 1.25% of
Tertimbang Menurut Risiko Risk Weighted Assets
(”ATMR”)) 2,105,714 1,819,801 (”RWA”))
43,951,331 38,115,228
ATMR Risiko Kredit 168,052,923 145,078,091 RWA for Financing Risk
ATMR Risiko Pasar 1,693,430 1,640,536 RWA for Market Risk
ATMR Risiko Operasional 35,598,536 34,400,820 RWA for Operational Risk
205,344,889 181,119,447
Rasio KPMM Bank untuk
Risiko Kredit dan Bank’s CAR for Credit Risk
Risiko Operasional 21.58% 21.24% and Operational Risk
Rasio KPMM Bank untuk Risiko
Kredit, Risiko Pasar Bank’s CAR for Credit Risk, Market Risk
dan Risiko Operasional 21.40% 21.04% and Operational Risk
Rasio KPMM yang diwajibkan 9.99% 9.99% Minimum CAR
Berdasarkan profil risiko Bank pada tanggal Based on the risk profile as at 31 December
31 Desember 2024 dan 2023, yaitu 2024 and 2023, which is satisfactory, the
satisfactory, maka KPMM minimum pada minimum CAR as at 31 December 2024 and
tanggal 31 Desember 2024 dan 2023, 2023, was determined at 9% to less than 10%.
ditetapkan sebesar 9% sampai dengan kurang
dari 10%.
Halaman - 140 - Page
Page 679
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
m. Kewajiban Penyediaan Modal Minimum m. Minimum Required Capital Adequacy Ratio
(”KPMM”) (lanjutan) (“CAR”) (continued)
Selain wajib membentuk modal inti dan modal In addition to provide core capital and
pelengkap, Bank wajib untuk memenuhi supplementary capital, the Bank is required to
Countercyclical Buffer yang ditetapkan dalam provide Countercyclical Buffer ranging from
kisaran 0% sampai dengan 2,5% dari ATMR 0% to 2.5% of RWA based on POJK
sesuai dengan POJK No. 21/POJK.03/2014 regulation No. 21/POJK.03/2014 regarding the
tentang Kewajiban Penyediaan Modal Minimum Required Capital Adequacy Ratio of
Minimum Bank Umum Syariah. Sharia Bank.
Hasil penilaian menunjukan bahwa Bank The assessment result shows that the Bank
mampu untuk memenuhi KPMM sesuai has met the Minimum CAR in accordance with
dengan profil risiko dan mampu memenuhi its risk profile and met additional capital buffer
ketentuan tambahan modal (buffer). requirement.
n. Rasio piutang, pembiayaan dan pinjaman n. Small business receivables, financing and
usaha kecil funds ratio
Rasio piutang, pembiayaan dan pinjaman The ratio of small business receivables,
usaha kecil terhadap jumlah piutang, financing and funds to total sharia receivables,
pembiayaan dan pinjaman syariah yang financing and funds are 18.86% and 18.93% as
diberikan Bank adalah sebesar 18,86% dan at 31 December 2024 and 2023, respectively.
18,93% masing-masing pada tanggal
31 Desember 2024 dan 2023.
o. Batas Maksimum Penyaluran Dana dan o. Maximum Limit for Distribution of Funds
Penyaluran Dana Besar ("BMPD") and Distribution of Large Funds (“BMPD”)
Dalam laporan Batas Maksimum Penyaluran Based on the Maximum Limit for Distribution of
Dana dan Penyaluran Dana Besar ("BMPD") Funds and Distribution of Large Funds
kepada Otoritas Jasa Keuangan pada tanggal (“BMPD”) to the Financial Services Authority as
31 Desember 2024 dan 2023 tidak terdapat at 31 December 2024 and 2023 there are no
piutang, pembiayaan dan pinjaman pihak receivables, financing and funds related parties
terkait yang melampaui ketentuan BMPD. which exceeded the BMPD regulation.
Pihak terkait dalam ketentuan BMPD adalah Related parties in BMPD regulation are
perorangan atau perusahaan yang mempunyai individuals or companies that have a controlling
hubungan pengendalian dengan Bank, baik relationship with the Bank, either directly or
secara langsung maupun tidak langsung, indirectly, through ownership, management
melalui hubungan kepemilikan, kepengurusan, and/or financial relationships.
dan/atau keuangan.
p. Posisi Devisa Neto (“PDN”) p. Net Open Position (“NOP”)
Perhitungan PDN didasarkan pada Peraturan The NOP is calculated based on Bank
Bank Indonesia No. 5/13/PBI/2003 tanggal 1 Indonesia Regulation No. 5/13/PBI/2003 dated 1
Juli 2003 sebagaimana telah diubah terakhir July 2003 which was last amended by Bank
dengan Peraturan Bank Indonesia Indonesia Regulation No. 17/5/PBI/2015 dated
No. 17/5/PBI/2015 tanggal 29 Mei 2015. 29 May 2015. Based on this regulation, the
Berdasarkan peraturan tersebut, Bank Bank is required to maintain NOP ratio at a
diwajibkan untuk menjaga rasio PDN maximum of 20% of the total capital. The NOP
maksimum 20% dari jumlah modal. PDN is the sum of the absolute values, which are
adalah penjumlahan nilai absolut yang stated in Rupiah, of the net difference between
dinyatakan dalam Rupiah dari selisih bersih the assets and liabilities denominated in each
antara aset dan liabilitas dalam mata uang foreign currency and the net difference of the
asing dan selisih bersih dari tagihan dan receivables and payables of commitments and
liabilitas komitmen dan kontinjensi yang dicatat contingencies recorded in the administrative
dalam rekening administratif yang didenominasi accounts denominated in each foreign currency.
dalam setiap mata uang asing.
Halaman - 141 - Page
Page 680
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
p. Posisi Devisa Neto (“PDN”) (lanjutan) p. Net Open Position (“NOP”) (continued)
PDN Bank pada tanggal 31 Desember 2024 The NOP of Bank as at 31 December 2024 and
dan 2023 adalah sebagai berikut: 2023 are as follows:
2024
Aset/ Liabilitas/ Posisi devisa neto/
Mata uang Assets Liabilities Net open position Currencies
Laporan Posisi Keuangan Statements of Financial Position
dan Rekening Administratif and Administrative Accounts
Dolar Amerika Serikat 25,296,035 24,636,104 659,931 United States Dollar
Riyal Saudi Arabia 351,576 82,187 269,389 Saudi Arabian Riyal
Dolar Singapura 40,635 27,204 13,431 Singapore Dollar
Euro Eropa 22,580 17,507 5,073 European Euro
Yuan China 19,607 - 19,607 Chinese Yuan
Dolar Australia 9,329 210 9,119 Australian Dollar
Dirham Uni Emirat Arab 6,941 22 6,919 United Arab Emirates Dirham
Pound Sterling Inggris 6,510 - 6,510 Great Britain Pound Sterling
Yen Jepang 2,903 - 2,903 Japanese Yen
Dolar Hong Kong 262 - 262 Hong Kong Dollar
993,144
Modal (Catatan 54m) 43,951,331 Capital (Note 54g)
Rasio PDN 2.26% NOP Ratio
2023
Aset/ Liabilitas/ Posisi devisa neto/
Mata uang Assets Liabilities Net open position Currencies
Laporan Posisi Keuangan Statements of Financial Position
dan Rekening Administratif and Administrative Accounts
Dolar Amerika Serikat 18,384,635 19,159,278 774,643 United States Dollar
Riyal Saudi Arabia 562,858 412,237 150,621 Saudi Arabian Riyal
Dolar Singapura 18,788 14,313 4,475 Singapore Dollar
Euro Eropa 16,889 15,533 1,356 European Euro
Dolar Australia 5,114 29 5,085 Australian Dollar
Dirham Uni Emirat Arab 2,092 - 2,092 United Arab Emirates Dirham
Pound Sterling Inggris 2,052 - 2,052 Great Britain Pound Sterling
Yen Jepang 1,452 157 1,295 Japanese Yen
Dolar Hong Kong 251 - 251 Hong Kong Dollar
941,870
Modal (Catatan 54m) 38,115,228 Capital (Note 54g)
Rasio PDN 2.47% NOP Ratio
q. Manajemen risiko q. Risk management
Risiko operasional Operational risk
Risiko operasional adalah risiko kerugian yang Operational risk is the risk of loss resulting
diakibatkan oleh proses internal yang kurang from inadequate internal processes, internal
memadai, kegagalan proses internal, adanya processes failures, human errors, system
kesalahan manusia, kegagalan sistem, failures and/or external events/incidents that
dan/atau adanya kejadian/insiden eksternal affect the Bank’s operations.
yang mempengaruhi operasional Bank.
Pengelolaan risiko operasional selaras dengan Operational risk management is aligned with
pengembangan upaya pengendalian the development of internal control efforts. One
internal. Salah satu upaya yang dilakukan of the efforts made is the implementation of
adalah penerapan pengendalian internal di internal control at the branch through the
cabang melalui pemisahan tugas dan separation of duties and responsibilities, dual
tanggung jawab, mekanisme dual control control mechanism in the implementation of
dalam pelaksanaan fungsi transaksi, the transaction function, deviation/
deviasi/otorisasi, pembatasan otoritas sistem authorisation, restrictions on access to the
akses, peningkatan kompetensi karyawan, dan system authority, increasing employee’s
pelaksanaan audit internal. competence and the implementation of internal
audit.
Halaman - 142 - Page
Page 681
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
q. Manajemen risiko (lanjutan) q. Risk management (continued)
Risiko operasional (lanjutan) Operational risk (continued)
Tindakan yang diambil oleh Bank untuk The actions taken by the Bank to minimise
meminimalkan risiko operasional di antaranya operational risks include the following:
sebagai berikut:
1) Menyusun manual produk, kebijakan, 1) Prepare product manuals, policies,
prosedur dan petunjuk teknis operasional procedures and operational technical
sebagai panduan dalam melaksanakan instructions as a guidance in carrying out
aktivitas operasional Bank dan the Bank operational activities and socialise
mensosialisasikannya secara memadai. them adequately.
2) Membentuk Senior Operational Risk Head 2) Establish a Senior Operational Risk Head
(“SORH”) yang mengkoordinir fungsi (“SORH”) who coordinates Decentralized
Decentralized Compliance and Operational Compliance and Operational Risk (“DCOR”)
Risk (”DCOR”) dan Regional Business and Regional Business Control (“RBC”)
Control (”RBC”) dalam rangka pengelolaan functions in the framework of operational
risiko operasional di unit kerja Kantor Pusat risk management in the Head Office work
dan unit jaringan. units and network units.
3) Menyiapkan tools yang digunakan dalam 3) Preparing tools used in implementing
penerapan manajemen risiko operasional, operational risk management, including
antara lain Risk & Control Self Assessment, Risk & Control Self Assessment, Key Risk
Key Risk Indicator, Loss Event Database, Indicators, Loss Event Database,
Laporan Profil Risiko Operasional, dan Operational Risk Profile Reports and
Control Testing. Control Testing.
4) Melakukan kajian & analisis risiko 4) Performing operational risk review &
operasional atas produk baru yang analysis for proposed new products or
diusulkan dan atau kegiatan yang akan activities which will be launched by the
diluncurkan oleh Bank. Bank.
5) Menerapkan Business Continuity 5) Applying a Business Continuity
Management (“BCM”) untuk memastikan Management (“BCM”) to ensure the
kelangsungan operasional Bank secara continuity of operations of the Bank despite
terus menerus meskipun terjadi gangguan the disturbance (disaster) and to protect the
(bencana) untuk melindungi kepentingan interests of stakeholders.
stakeholders.
6) Melakukan proses rekrutmen yang 6) Conducting an adequate recruitment
memadai untuk memastikan integritas dan process to ensure the integrity and
kompetensi calon karyawan termasuk competence of prospective employees,
penerapan Know Your Employee (“KYE”), including the implementation of Know Your
memberikan pelatihan dan sertifikasi yang Employee (“KYE”), providing continuous
berkesinambungan, meningkatkan training and certification, enhancing risk
kesadaran risiko melalui berbagai program awareness through various risk awareness
risk awareness, serta menerapkan programs, and implementing reward and
kebijakan reward dan punishment yang punishment policies that encourage
mendorong peningkatan kinerja dan disiplin improved employee performance and
pegawai. discipline.
Halaman - 143 - Page
Page 682
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
q. Manajemen risiko (lanjutan) q. Risk management (continued)
Risiko hukum Legal risk
Risiko hukum adalah risiko akibat tuntutan Legal risk is the risk due to lawsuits and/or
hukum dan/atau kelemahan aspek yuridis. weaknesses of juridical aspects. The
Timbulnya risiko hukum antara lain dapat emergence of legal risk can be caused by the
disebabkan karena ketiadaan peraturan absence of supporting laws and regulations or
perundang-undangan yang mendukung atau the weakness of the agreement, such as non-
kelemahan perikatan, seperti tidak compliance with the legal terms of the contract
dipenuhinya syarat sahnya kontrak atau or imperfect binding of collateral. As a
pengikatan agunan yang tidak sempurna. company governed by the laws of the Republic
Sebagai perusahaan yang diatur oleh hukum of Indonesia, the Bank must comply with all
Republik Indonesia, Bank harus selalu applicable laws and regulations issued by
mematuhi semua hukum dan peraturan yang Bank Indonesia/Financial Service Authority
dikeluarkan oleh Bank Indonesia/Otoritas Jasa (“OJK”) as a regulator in the banking industry
Keuangan (“OJK”) sebagai regulator dalam in Indonesia as well as other regulations
industri perbankan di Indonesia serta relating to business activities carried out by the
ketentuan lain yang berkaitan dengan Bank.
kegiatan usaha yang dilakukan oleh Bank.
Risiko hukum yang timbul dapat berupa Legal risk that arise can be in the form of
tuntutan kerugian material ataupun immaterial claims for material or immaterial losses if the
apabila Bank tidak mematuhi ketentuan dan Bank does not comply with the applicable rules
peraturan yang berlaku. Jika terjadi tuntutan and regulations. If there is a claim for losses
kerugian terhadap Bank dalam jumlah yang against the Bank in a material amount, it can
cukup material, maka secara langsung dapat directly affect the Bank's financial
mempengaruhi kinerja keuangan Bank. performance.
Dalam mengelola risiko hukum, Bank In managing legal risk, the Bank performs
melakukan tindakan di antaranya: actions such as:
1) Melakukan reviu terhadap kebijakan dan 1) Conducting a review of policies and
prosedur operasi standar yang terkait standard operating procedures related to
dengan pengelolaan risiko hukum sesuai the management of legal risk in
dengan peraturan yang berlaku. accordance with applicable regulations.
2) Mengembangkan organisasi hukum yang 2) Developing a strong legal organisation.
kuat.
3) Standarisasi akad dan perjanjian kerja 3) Standardising contract and cooperation
sama sesuai dengan peraturan yang agreement in accordance with applicable
berlaku. regulations.
4) Menentukan kebijakan cadangan perkara. 4) Determining the case provision policy.
Risiko kepatuhan Compliance risk
Risiko kepatuhan adalah risiko yang timbul dari Compliance risk is the risk arising from the
kegagalan Bank dalam mematuhi dan/atau Bank failures in complying and/or applying
menerapkan peraturan perundang-undangan applicable laws and regulations and Sharia
yang berlaku dan prinsip-prinsip principles. In the banking industry, the Bank is
Syariah. Dalam industri perbankan, Bank wajib required to comply with regulations issued by
mematuhi peraturan yang dikeluarkan oleh the Government, Bank Indonesia, OJK and the
Pemerintah, Bank Indonesia, OJK, dan Dewan National Sharia Boards.
Syariah Nasional.
Halaman - 144 - Page
Page 683
PT BANK SYARIAH INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
54. INFORMASI TAMBAHAN YANG TIDAK 54. ADDITIONAL INFORMATION NOT REQUIRED
DISYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN FINANCIAL ACCOUNTING
KEUANGAN INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut merupakan informasi The following additional information is required by
yang disyaratkan oleh regulasi yang berlaku dan applicable regulations and is not required by the
tidak disyaratkan oleh Standar Akuntansi Keuangan Financial Accounting Standards in Indonesia:
di Indonesia: (lanjutan) (continued)
q. Manajemen risiko (lanjutan) q. Risk management (continued)
Risiko kepatuhan (lanjutan) Compliance risk (continued)
Secara umum, risiko kepatuhan terkait erat In general, this risk is closely related to
dengan hukum yang berlaku dan peraturan, compliance with applicable laws and
yang mengatur Bank, seperti: regulations, which governs the Bank, such as:
1) Rasio Kewajiban Penyediaan Modal 1) Capital Adequacy Ratio (“CAR”);
Minimum (“KPMM”);
2) Kualitas Aset Produktif; 2) Quality of Earning Assets;
3) Penyisihan Penghapusan Aset (“PPA”); 3) Allowance of Earning Assets (“PPA”);
4) Batas Maksimum Pemberian Pembiayaan; 4) Legal Lending Limit;
5) Good Corporate Governance (“GCG”); dan 5) Good Corporate Governance (“GCG”); and
6) Rencana Bisnis Bank (“RBB”). 6) Bank Business Plan (“RBB”).
Ketidakmampuan Bank untuk mengikuti dan The inability of the Bank to follow and comply
mematuhi semua hukum dan peraturan yang with all laws and regulations related to banking
terkait dengan kegiatan usaha perbankan activities may affect the continuity of the Bank.
dapat mempengaruhi kelangsungan Bank.
Dalam mengelola risiko kepatuhan, Bank In managing the compliance risks, the Bank
melakukan tindakan di antaranya: performs actions such as:
1) Meningkatkan pemahaman tentang GCG 1) Improving understanding of GCG and the
dan kode etik. code of conduct.
2) Penguatan pelaksanaan GCG dan 2) Strengthening GCG implementation and
memastikan bahwa semua debitur ensuring that all financing debtors meet all
pembiayaan untuk memenuhi semua financing needs.
kebutuhan pembiayaan.
3) Menyusun dan menyampaikan laporan 3) Preparing and submitting GCG to Financial
GCG kepada Otoritas Jasa Keuangan. Services Authority.
4) Meningkatkan pelaksanaan Know Your 4) Increasing the implementation of the
Customer (“KYC”), Anti Pencucian Uang Know Your Customer (“KYC”), Anti Money
(“APU”), dan Pencegahan Pendanaan Laundering (“APU”) and the Prevention of
Teroris (“PPT”). Financing for Terrorism (“PPT”).
5) Meningkatkan pelaksanaan compliance 5) Improving the implementation of
certification. compliance certification.
6) Bekerja sama dengan Dewan Pengawas 6) Working closely with the Sharia
Syariah dalam memastikan kepatuhan Supervisory Board in ensuring compliance
Bank terhadap prinsip syariah. of the Bank with sharia principles.
7) Memberdayakan Kepatuhan Syariah untuk 7) Empowering Sharia Compliance to review
mereviu dan menganalisis kepatuhan dari and analyse the compliance of the Bank’s
produk Bank/kegiatan dengan prinsip products/activities with sharia principles.
syariah.
Halaman - 145 - Page
Page 684
ANNUAL REPORT 2024 LEVEL UP TO THE NEXT JOURNEY Head Office Gedung The Tower Jl. Gatot Subroto No. 27 Kelurahan Karet Semanggi, Kecamatan Setiabudi, Jakarta Selatan 12930 Contact BSI Call - 14040 Telp. 62081584114040 contactus@bankbsi.co.id Bank Syariah Indonesia @banksyariahindonesia Bank Syariah Indonesia bankbsi_id
Names mentioned 158 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Syariah Indonesia Tbk’s
p.5
unresolved
person
Ir. H. Joko Widodo
p.5
unresolved
—
Recruitment
p.7
unresolved
—
Competency Development
p.7
unresolved
—
Nomination
p.7
unresolved
—
Non-Financial
p.7
unresolved
—
Committees
p.7
unresolved
—
Organs and Committees
p.7
unresolved
—
Commercial Banks
p.7
unresolved
—
Financing, And Prevention
p.7
unresolved
—
Lawsuit
p.7
unresolved
—
References Index
p.7
unresolved
org
Bank Indonesia
p.10 ×33
unresolved
org
PT Bank BRISyariah
p.10 ×35
unresolved
org
Bank Syariah Mandiri
· Director
p.10 ×17
unresolved
org
Bank Syariah
p.10 ×10
unresolved
org
Ministry of Finance
p.11 ×2
unresolved
org
Bank The Category
p.18
unresolved
org
Bank Aug-
p.25
unresolved
org
Bank Mar-
p.25
unresolved
org
PT Bank BSI
p.26 ×3
unresolved
org
Bank BSI Sustainability-Based Mudharabah Sukuk I Phase
p.26
unresolved
org
Indonesia Stock Exchange
p.28 ×2
unresolved
org
Financial Services Authority
p.36 ×10
unresolved
org
Bank Indonesia. However
p.39
unresolved
org
Bank Soundness Level
p.41
unresolved
—
Dismiss Hery Gunardi
· President Director
p.42 ×28
unresolved
—
Appoint Harry Gusti
· Director
p.42 ×6
unresolved
org
Bank In
p.48
unresolved
—
Independent Commissioner Hidayat
· Commissioner
p.51
unresolved
person
Prof. Dr. KH. Hasanudin
· Ketua
p.54 ×6
unresolved
person
MBA
p.55 ×3
unresolved
person
Dr. H. Oni Sahroni
· Anggota
p.55 ×4
unresolved
person
Prof. Dr. K.H. Didin Hafidhuddin
· Anggota
p.55 ×2
unresolved
—
Reappoint Hasanudin
· Chairman
p.56
unresolved
person
Dr. KH. Abdul Ghofur Maimoen
· Anggota
p.56 ×2
unresolved
person
Prof. Dr. Jaih Mubarok
· Anggota
p.56 ×4
unresolved
org
Bank Syariah Indonesia Instagram
p.63
unresolved
person
H. Thamrin
p.64 ×2
unresolved
person
Dr. Ratulangi
p.64 ×2
unresolved
person
Prof. A Majid Ibrahim
p.65
unresolved
person
KH. Hasyim Ashari
p.68
unresolved
person
Ir. H. Juanda
p.69 ×2
unresolved
person
Dr. Cipto Mangunkusumo
p.69
unresolved
person
KH. Mansyur
p.70 ×2
unresolved
person
KH. Akhmad Muksin
p.71
unresolved
person
Ir. Pangeran Haji Muhammad Noor
p.72
unresolved
person
Dr. Sam Ratulangi
p.72
unresolved
org
PT Bank BNI Syariah. This
p.74
unresolved
org
PT Bank Jasa Arta
p.74 ×4
unresolved
org
PT Bank Syariah Mandiri Syariah BRI
p.74
unresolved
org
PT Bank BNI Syariah
p.74 ×8
unresolved
org
Syariah Indonesia Tbk
p.74 ×8
unresolved
person
Notary Jose Dima Satria
p.74 ×6
unresolved
org
BRIsyariah Tbk
p.74 ×2
unresolved
org
Minister of Law
p.74
unresolved
org
Minister of Law and Human Rights
p.75 ×7
unresolved
person
Muhammad Muazzir
p.75
unresolved
person
Notary Liem Toeng Kie
p.75 ×4
unresolved
org
Minister of Justice No. J.A.
p.75
unresolved
org
PT Bank Syariah BRI
p.75 ×3
unresolved
person
Notary Fathiah Helmi
p.75 ×7
unresolved
person
Ministry of SOEs No. SE-
p.76
unresolved
org
Indonesia Tbk
p.78 ×2
unresolved
org
Bank Indonesia Savings
p.78
unresolved
org
Bank Guarantee Under Counter
p.80
unresolved
org
PT PLN
p.80
unresolved
org
Bank BSI Umrah
p.82
unresolved
org
Bank Indonesia’s QR
p.86
unresolved
org
Bank Syariah Indonesia ATMs
p.86
unresolved
org
Bank Syariah Indonesia Customers. Aisyah
p.86
unresolved
org
Bank Syariah Indonesia’s Interactive Assistant
p.86
unresolved
org
Bank Syariah Indonesia. Business
p.86
unresolved
org
Bank Syariah BSI Payment Point Indonesia
p.86
unresolved
person
Forum Komunikasi
· Direktur
p.91
unresolved
org
Bank Agen Penjual Efek Reksa Dana Indonesia
p.91
unresolved
org
Musyawarah Perbankan Daerah
p.91
unresolved
org
Sentral Efek Indonesia
p.91
unresolved
person
Rizky Budinanda
· Corporate Secretary
p.93
unresolved
org
Bank Muamalat Indonesia Tbk
p.100 ×2
unresolved
org
PT Astra Graphia Information Term
p.100
unresolved
org
Bank BRI (Persero) Tbk
p.102 ×8
unresolved
org
PT Bringin Sejahtera Makmur
p.102 ×2
unresolved
org
PT BRI Danareksa Sekuritas
p.105
unresolved
org
PT BRI Danareksa Appointed
p.105
unresolved
org
Deposit Insurance Corporation
p.109
unresolved
org
Pengelola Investasi Dana Anagata Nusantara
p.109
unresolved
org
PT Bank Negara Indonesia Babas Bastaman
p.132
unresolved
org
PT QUBISA
p.394
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.550
unresolved
org
Ministry of Laws Republik
p.550
unresolved
org
PT Bank BNI Syariah. Penggabungan
p.550
unresolved
org
PT Bank BRIsyariah Syariah
p.550
unresolved
org
PT Bank BRIsyariah Menggunakan Izin
p.550
unresolved
org
Bank Sharia Services Kantor Cabang Luar Negeri
p.552
unresolved
person
Ashoya
· Notaris
p.552
unresolved
person
Notary Ratam
p.552 ×2
unresolved
person
Notary S.H.
p.552
unresolved
person
M. Arief Rosyid Hasan
· Komisaris Independen
p.552 ×4
unresolved
person
Notary Notaris Ashoya Ratam
p.553 ×6
unresolved
person
Notary Ashoya Ratam
p.553 ×2
unresolved
person
Ratam
p.554
unresolved
person
M. Zacky Thayib
· Anggota
p.554
unresolved
person
M. Gunawan Yasni
· Anggota
p.554
unresolved
org
Maybank Indonesia Tbk
p.630
unresolved
—
Seri A Dwiwarna
p.630 ×2
unresolved
—
dana syirkah temporer
p.652 ×2
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